id	sid	tid	token	lemma	pos
ftr-325	1	1	florida	florida	PROPN
ftr-325	1	2	tax	tax	PROPN
ftr-325	1	3	review	review	PROPN
ftr-325	1	4	florida	florida	PROPN
ftr-325	1	5	tax	tax	NOUN
ftr-325	1	6	review	review	NOUN
ftr-325	1	7	volume	volume	NOUN
ftr-325	1	8	13	13	NUM
ftr-325	1	9	2013	2013	NUM
ftr-325	1	10	number	number	NOUN
ftr-325	1	11	10	10	NUM
ftr-325	1	12	503	503	NUM
ftr-325	1	13	recent	recent	ADJ
ftr-325	1	14	developments	development	NOUN
ftr-325	1	15	in	in	ADP
ftr-325	1	16	federal	federal	ADJ
ftr-325	1	17	income	income	NOUN
ftr-325	1	18	taxation	taxation	NOUN
ftr-325	1	19	:	:	PUNCT
ftr-325	1	20	the	the	DET
ftr-325	1	21	year	year	NOUN
ftr-325	1	22	2012	2012	NUM
ftr-325	1	23	martin	martin	PROPN
ftr-325	1	24	j.	j.	PROPN
ftr-325	1	25	mcmahon	mcmahon	PROPN
ftr-325	1	26	,	,	PUNCT
ftr-325	1	27	jr	jr	PROPN
ftr-325	1	28	.	.	PROPN
ftr-325	1	29	*	*	PUNCT
ftr-325	2	1	ira	ira	PROPN
ftr-325	2	2	b.	b.	PROPN
ftr-325	2	3	shepard	shepard	PROPN
ftr-325	2	4	*	*	PUNCT
ftr-325	2	5	*	*	PUNCT
ftr-325	2	6	daniel	daniel	PROPN
ftr-325	2	7	l.	l.	PROPN
ftr-325	2	8	simmons	simmons	PROPN
ftr-325	3	1	*	*	PUNCT
ftr-325	3	2	*	*	PUNCT
ftr-325	3	3	*	*	PUNCT
ftr-325	3	4	*	*	PUNCT
ftr-325	3	5	stephen	stephen	PROPN
ftr-325	3	6	c.	c.	PROPN
ftr-325	3	7	o‘connell	o‘connell	PROPN
ftr-325	3	8	professor	professor	PROPN
ftr-325	3	9	of	of	ADP
ftr-325	3	10	law	law	NOUN
ftr-325	3	11	,	,	PUNCT
ftr-325	3	12	university	university	PROPN
ftr-325	3	13	of	of	ADP
ftr-325	3	14	florida	florida	PROPN
ftr-325	3	15	fredric	fredric	PROPN
ftr-325	3	16	g.	g.	PROPN
ftr-325	3	17	levin	levin	PROPN
ftr-325	3	18	college	college	PROPN
ftr-325	3	19	of	of	ADP
ftr-325	3	20	law	law	NOUN
ftr-325	3	21	.	.	PUNCT
ftr-325	4	1	*	*	PUNCT
ftr-325	4	2	*	*	PUNCT
ftr-325	4	3	professor	professor	NOUN
ftr-325	4	4	emeritus	emeritus	NOUN
ftr-325	4	5	,	,	PUNCT
ftr-325	4	6	university	university	PROPN
ftr-325	4	7	of	of	ADP
ftr-325	4	8	houston	houston	PROPN
ftr-325	4	9	law	law	NOUN
ftr-325	4	10	center	center	NOUN
ftr-325	4	11	.	.	PUNCT
ftr-325	5	1	*	*	PUNCT
ftr-325	5	2	*	*	PUNCT
ftr-325	5	3	*	*	PUNCT
ftr-325	5	4	professor	professor	NOUN
ftr-325	5	5	of	of	ADP
ftr-325	5	6	law	law	NOUN
ftr-325	5	7	emeritus	emeritus	NOUN
ftr-325	5	8	,	,	PUNCT
ftr-325	5	9	university	university	PROPN
ftr-325	5	10	of	of	ADP
ftr-325	5	11	california	california	PROPN
ftr-325	5	12	davis	davis	PROPN
ftr-325	5	13	school	school	PROPN
ftr-325	5	14	of	of	ADP
ftr-325	5	15	law	law	NOUN
ftr-325	5	16	.	.	PUNCT
ftr-325	6	1	this	this	DET
ftr-325	6	2	recent	recent	ADJ
ftr-325	6	3	developments	development	NOUN
ftr-325	6	4	outline	outline	NOUN
ftr-325	6	5	discusses	discuss	VERB
ftr-325	6	6	,	,	PUNCT
ftr-325	6	7	and	and	CCONJ
ftr-325	6	8	provides	provide	VERB
ftr-325	6	9	context	context	NOUN
ftr-325	6	10	to	to	PART
ftr-325	6	11	understand	understand	VERB
ftr-325	6	12	the	the	DET
ftr-325	6	13	significance	significance	NOUN
ftr-325	6	14	of	of	ADP
ftr-325	6	15	,	,	PUNCT
ftr-325	6	16	the	the	DET
ftr-325	6	17	most	most	ADV
ftr-325	6	18	important	important	ADJ
ftr-325	6	19	judicial	judicial	ADJ
ftr-325	6	20	decisions	decision	NOUN
ftr-325	6	21	and	and	CCONJ
ftr-325	6	22	administrative	administrative	ADJ
ftr-325	6	23	rulings	ruling	NOUN
ftr-325	6	24	and	and	CCONJ
ftr-325	6	25	regulations	regulation	NOUN
ftr-325	6	26	promulgated	promulgate	VERB
ftr-325	6	27	by	by	ADP
ftr-325	6	28	the	the	DET
ftr-325	6	29	internal	internal	ADJ
ftr-325	6	30	revenue	revenue	NOUN
ftr-325	6	31	service	service	NOUN
ftr-325	6	32	and	and	CCONJ
ftr-325	6	33	treasury	treasury	PROPN
ftr-325	6	34	department	department	PROPN
ftr-325	6	35	during	during	ADP
ftr-325	6	36	the	the	DET
ftr-325	6	37	most	most	ADV
ftr-325	6	38	recent	recent	ADJ
ftr-325	6	39	twelve	twelve	NUM
ftr-325	6	40	months	month	NOUN
ftr-325	6	41	—	—	PUNCT
ftr-325	6	42	and	and	CCONJ
ftr-325	6	43	sometimes	sometimes	ADV
ftr-325	6	44	a	a	DET
ftr-325	6	45	little	little	ADJ
ftr-325	6	46	farther	far	ADV
ftr-325	6	47	back	back	ADV
ftr-325	6	48	in	in	ADP
ftr-325	6	49	time	time	NOUN
ftr-325	6	50	if	if	SCONJ
ftr-325	6	51	we	we	PRON
ftr-325	6	52	find	find	VERB
ftr-325	6	53	the	the	DET
ftr-325	6	54	item	item	NOUN
ftr-325	6	55	particularly	particularly	ADV
ftr-325	6	56	humorous	humorous	ADJ
ftr-325	6	57	or	or	CCONJ
ftr-325	6	58	outrageous	outrageous	ADJ
ftr-325	6	59	.	.	PUNCT
ftr-325	7	1	most	most	ADJ
ftr-325	7	2	treasury	treasury	PROPN
ftr-325	7	3	regulations	regulation	NOUN
ftr-325	7	4	,	,	PUNCT
ftr-325	7	5	however	however	ADV
ftr-325	7	6	,	,	PUNCT
ftr-325	7	7	are	be	AUX
ftr-325	7	8	so	so	ADV
ftr-325	7	9	complex	complex	ADJ
ftr-325	7	10	that	that	SCONJ
ftr-325	7	11	they	they	PRON
ftr-325	7	12	can	can	AUX
ftr-325	7	13	not	not	PART
ftr-325	7	14	be	be	AUX
ftr-325	7	15	discussed	discuss	VERB
ftr-325	7	16	in	in	ADP
ftr-325	7	17	detail	detail	NOUN
ftr-325	7	18	and	and	CCONJ
ftr-325	7	19	,	,	PUNCT
ftr-325	7	20	anyway	anyway	ADV
ftr-325	7	21	,	,	PUNCT
ftr-325	7	22	only	only	ADV
ftr-325	7	23	a	a	DET
ftr-325	7	24	devout	devout	ADJ
ftr-325	7	25	masochist	masochist	NOUN
ftr-325	7	26	would	would	AUX
ftr-325	7	27	read	read	VERB
ftr-325	7	28	them	they	PRON
ftr-325	7	29	all	all	DET
ftr-325	7	30	the	the	DET
ftr-325	7	31	way	way	NOUN
ftr-325	7	32	through	through	ADV
ftr-325	7	33	;	;	PUNCT
ftr-325	7	34	just	just	ADV
ftr-325	7	35	the	the	DET
ftr-325	7	36	basic	basic	ADJ
ftr-325	7	37	topic	topic	NOUN
ftr-325	7	38	and	and	CCONJ
ftr-325	7	39	fundamental	fundamental	ADJ
ftr-325	7	40	principles	principle	NOUN
ftr-325	7	41	are	be	AUX
ftr-325	7	42	highlighted	highlight	VERB
ftr-325	7	43	–	–	PUNCT
ftr-325	7	44	unless	unless	SCONJ
ftr-325	7	45	one	one	NUM
ftr-325	7	46	of	of	ADP
ftr-325	7	47	us	we	PRON
ftr-325	7	48	decides	decide	VERB
ftr-325	7	49	to	to	PART
ftr-325	7	50	go	go	VERB
ftr-325	7	51	nuts	nut	NOUN
ftr-325	7	52	and	and	CCONJ
ftr-325	7	53	spend	spend	VERB
ftr-325	7	54	several	several	ADJ
ftr-325	7	55	pages	page	NOUN
ftr-325	7	56	writing	write	VERB
ftr-325	7	57	one	one	NUM
ftr-325	7	58	up	up	ADP
ftr-325	7	59	.	.	PUNCT
ftr-325	8	1	this	this	PRON
ftr-325	8	2	is	be	AUX
ftr-325	8	3	the	the	DET
ftr-325	8	4	reason	reason	NOUN
ftr-325	8	5	that	that	SCONJ
ftr-325	8	6	the	the	DET
ftr-325	8	7	outline	outline	NOUN
ftr-325	8	8	is	be	AUX
ftr-325	8	9	getting	get	VERB
ftr-325	8	10	to	to	PART
ftr-325	8	11	be	be	AUX
ftr-325	8	12	as	as	ADV
ftr-325	8	13	long	long	ADV
ftr-325	8	14	as	as	SCONJ
ftr-325	8	15	it	it	PRON
ftr-325	8	16	is	be	AUX
ftr-325	8	17	.	.	PUNCT
ftr-325	9	1	amendments	amendment	NOUN
ftr-325	9	2	to	to	ADP
ftr-325	9	3	the	the	DET
ftr-325	9	4	internal	internal	PROPN
ftr-325	9	5	revenue	revenue	NOUN
ftr-325	9	6	code	code	NOUN
ftr-325	9	7	generally	generally	ADV
ftr-325	9	8	are	be	AUX
ftr-325	9	9	not	not	PART
ftr-325	9	10	discussed	discuss	VERB
ftr-325	9	11	except	except	SCONJ
ftr-325	9	12	to	to	ADP
ftr-325	9	13	the	the	DET
ftr-325	9	14	extent	extent	NOUN
ftr-325	9	15	that	that	SCONJ
ftr-325	9	16	(	(	PUNCT
ftr-325	9	17	1	1	X
ftr-325	9	18	)	)	PUNCT
ftr-325	9	19	they	they	PRON
ftr-325	9	20	are	be	AUX
ftr-325	9	21	of	of	ADP
ftr-325	9	22	major	major	ADJ
ftr-325	9	23	significance	significance	NOUN
ftr-325	9	24	,	,	PUNCT
ftr-325	9	25	(	(	PUNCT
ftr-325	9	26	2	2	X
ftr-325	9	27	)	)	PUNCT
ftr-325	9	28	they	they	PRON
ftr-325	9	29	have	have	AUX
ftr-325	9	30	led	lead	VERB
ftr-325	9	31	to	to	ADP
ftr-325	9	32	administrative	administrative	ADJ
ftr-325	9	33	rulings	ruling	NOUN
ftr-325	9	34	and	and	CCONJ
ftr-325	9	35	regulations	regulation	NOUN
ftr-325	9	36	,	,	PUNCT
ftr-325	9	37	(	(	PUNCT
ftr-325	9	38	3	3	X
ftr-325	9	39	)	)	PUNCT
ftr-325	9	40	they	they	PRON
ftr-325	9	41	have	have	AUX
ftr-325	9	42	affected	affect	VERB
ftr-325	9	43	previously	previously	ADV
ftr-325	9	44	issued	issue	VERB
ftr-325	9	45	rulings	ruling	NOUN
ftr-325	9	46	and	and	CCONJ
ftr-325	9	47	regulations	regulation	NOUN
ftr-325	9	48	otherwise	otherwise	ADV
ftr-325	9	49	covered	cover	VERB
ftr-325	9	50	by	by	ADP
ftr-325	9	51	the	the	DET
ftr-325	9	52	outline	outline	NOUN
ftr-325	9	53	,	,	PUNCT
ftr-325	9	54	or	or	CCONJ
ftr-325	9	55	(	(	PUNCT
ftr-325	9	56	4	4	X
ftr-325	9	57	)	)	PUNCT
ftr-325	9	58	they	they	PRON
ftr-325	9	59	provide	provide	VERB
ftr-325	9	60	dan	dan	PROPN
ftr-325	9	61	and	and	CCONJ
ftr-325	9	62	marty	marty	PROPN
ftr-325	9	63	the	the	DET
ftr-325	9	64	opportunity	opportunity	NOUN
ftr-325	9	65	to	to	PART
ftr-325	9	66	mock	mock	VERB
ftr-325	9	67	our	our	PRON
ftr-325	9	68	elected	elect	VERB
ftr-325	9	69	representatives	representative	NOUN
ftr-325	9	70	;	;	PUNCT
ftr-325	9	71	again	again	ADV
ftr-325	9	72	,	,	PUNCT
ftr-325	9	73	sometimes	sometimes	ADV
ftr-325	9	74	at	at	ADV
ftr-325	9	75	least	least	ADJ
ftr-325	9	76	one	one	NUM
ftr-325	9	77	of	of	ADP
ftr-325	9	78	us	we	PRON
ftr-325	9	79	goes	go	VERB
ftr-325	9	80	nuts	nuts	ADJ
ftr-325	9	81	and	and	CCONJ
ftr-325	9	82	writes	write	VERB
ftr-325	9	83	up	up	ADP
ftr-325	9	84	the	the	DET
ftr-325	9	85	most	most	ADV
ftr-325	9	86	trivial	trivial	ADJ
ftr-325	9	87	of	of	ADP
ftr-325	9	88	legislative	legislative	ADJ
ftr-325	9	89	changes	change	NOUN
ftr-325	9	90	.	.	PUNCT
ftr-325	10	1	the	the	DET
ftr-325	10	2	outline	outline	NOUN
ftr-325	10	3	focuses	focus	VERB
ftr-325	10	4	primarily	primarily	ADV
ftr-325	10	5	on	on	ADP
ftr-325	10	6	topics	topic	NOUN
ftr-325	10	7	of	of	ADP
ftr-325	10	8	broad	broad	ADJ
ftr-325	10	9	general	general	ADJ
ftr-325	10	10	interest	interest	NOUN
ftr-325	10	11	(	(	PUNCT
ftr-325	10	12	to	to	ADP
ftr-325	10	13	the	the	DET
ftr-325	10	14	three	three	NUM
ftr-325	10	15	of	of	ADP
ftr-325	10	16	us	we	PRON
ftr-325	10	17	,	,	PUNCT
ftr-325	10	18	at	at	ADP
ftr-325	10	19	least	least	ADJ
ftr-325	10	20	)	)	PUNCT
ftr-325	10	21	–	–	PUNCT
ftr-325	10	22	income	income	NOUN
ftr-325	10	23	tax	tax	NOUN
ftr-325	10	24	accounting	accounting	NOUN
ftr-325	10	25	rules	rule	NOUN
ftr-325	10	26	,	,	PUNCT
ftr-325	10	27	determination	determination	NOUN
ftr-325	10	28	of	of	ADP
ftr-325	10	29	gross	gross	ADJ
ftr-325	10	30	income	income	NOUN
ftr-325	10	31	,	,	PUNCT
ftr-325	10	32	allowable	allowable	ADJ
ftr-325	10	33	deductions	deduction	NOUN
ftr-325	10	34	,	,	PUNCT
ftr-325	10	35	treatment	treatment	NOUN
ftr-325	10	36	of	of	ADP
ftr-325	10	37	capital	capital	NOUN
ftr-325	10	38	gains	gain	NOUN
ftr-325	10	39	and	and	CCONJ
ftr-325	10	40	losses	loss	NOUN
ftr-325	10	41	,	,	PUNCT
ftr-325	10	42	corporate	corporate	ADJ
ftr-325	10	43	and	and	CCONJ
ftr-325	10	44	partnership	partnership	NOUN
ftr-325	10	45	taxation	taxation	NOUN
ftr-325	10	46	,	,	PUNCT
ftr-325	10	47	exempt	exempt	ADJ
ftr-325	10	48	organizations	organization	NOUN
ftr-325	10	49	,	,	PUNCT
ftr-325	10	50	and	and	CCONJ
ftr-325	10	51	procedure	procedure	NOUN
ftr-325	10	52	and	and	CCONJ
ftr-325	10	53	penalties	penalty	NOUN
ftr-325	10	54	.	.	PUNCT
ftr-325	11	1	it	it	PRON
ftr-325	11	2	deals	deal	VERB
ftr-325	11	3	summarily	summarily	ADV
ftr-325	11	4	with	with	ADP
ftr-325	11	5	qualified	qualified	ADJ
ftr-325	11	6	pension	pension	NOUN
ftr-325	11	7	and	and	CCONJ
ftr-325	11	8	profit	profit	NOUN
ftr-325	11	9	sharing	sharing	NOUN
ftr-325	11	10	plans	plan	NOUN
ftr-325	11	11	,	,	PUNCT
ftr-325	11	12	and	and	CCONJ
ftr-325	11	13	generally	generally	ADV
ftr-325	11	14	does	do	AUX
ftr-325	11	15	not	not	PART
ftr-325	11	16	deal	deal	VERB
ftr-325	11	17	with	with	ADP
ftr-325	11	18	international	international	ADJ
ftr-325	11	19	taxation	taxation	NOUN
ftr-325	11	20	or	or	CCONJ
ftr-325	11	21	specialized	specialized	ADJ
ftr-325	11	22	industries	industry	NOUN
ftr-325	11	23	,	,	PUNCT
ftr-325	11	24	such	such	ADJ
ftr-325	11	25	as	as	ADP
ftr-325	11	26	banking	banking	NOUN
ftr-325	11	27	,	,	PUNCT
ftr-325	11	28	insurance	insurance	NOUN
ftr-325	11	29	,	,	PUNCT
ftr-325	11	30	and	and	CCONJ
ftr-325	11	31	financial	financial	ADJ
ftr-325	11	32	services	service	NOUN
ftr-325	11	33	.	.	PUNCT
ftr-325	12	1	please	please	INTJ
ftr-325	12	2	read	read	VERB
ftr-325	12	3	this	this	DET
ftr-325	12	4	outline	outline	NOUN
ftr-325	12	5	at	at	ADP
ftr-325	12	6	your	your	PRON
ftr-325	12	7	own	own	ADJ
ftr-325	12	8	risk	risk	NOUN
ftr-325	12	9	;	;	PUNCT
ftr-325	12	10	we	we	PRON
ftr-325	12	11	take	take	VERB
ftr-325	12	12	no	no	DET
ftr-325	12	13	responsibility	responsibility	NOUN
ftr-325	12	14	for	for	ADP
ftr-325	12	15	any	any	DET
ftr-325	12	16	misinformation	misinformation	NOUN
ftr-325	12	17	in	in	ADP
ftr-325	12	18	it	it	PRON
ftr-325	12	19	,	,	PUNCT
ftr-325	12	20	whether	whether	SCONJ
ftr-325	12	21	occasioned	occasion	VERB
ftr-325	12	22	by	by	ADP
ftr-325	12	23	our	our	PRON
ftr-325	12	24	advancing	advance	VERB
ftr-325	12	25	ages	age	NOUN
ftr-325	12	26	or	or	CCONJ
ftr-325	12	27	our	our	PRON
ftr-325	12	28	increasing	increase	VERB
ftr-325	12	29	indifference	indifference	NOUN
ftr-325	12	30	as	as	ADP
ftr-325	12	31	to	to	ADP
ftr-325	12	32	whether	whether	SCONJ
ftr-325	12	33	we	we	PRON
ftr-325	12	34	get	get	VERB
ftr-325	12	35	any	any	DET
ftr-325	12	36	particular	particular	ADJ
ftr-325	12	37	item	item	NOUN
ftr-325	12	38	right	right	ADJ
ftr-325	12	39	.	.	PUNCT
ftr-325	13	1	any	any	DET
ftr-325	13	2	mistakes	mistake	NOUN
ftr-325	13	3	in	in	ADP
ftr-325	13	4	this	this	DET
ftr-325	13	5	outline	outline	NOUN
ftr-325	13	6	are	be	AUX
ftr-325	13	7	marty	marty	PROPN
ftr-325	13	8	’s	’s	PART
ftr-325	13	9	responsibility	responsibility	NOUN
ftr-325	13	10	;	;	PUNCT
ftr-325	13	11	any	any	DET
ftr-325	13	12	political	political	ADJ
ftr-325	13	13	bias	bias	NOUN
ftr-325	13	14	or	or	CCONJ
ftr-325	13	15	offensive	offensive	ADJ
ftr-325	13	16	language	language	NOUN
ftr-325	13	17	is	be	AUX
ftr-325	13	18	ira	ira	PROPN
ftr-325	13	19	’s	’s	PART
ftr-325	13	20	;	;	PUNCT
ftr-325	13	21	and	and	CCONJ
ftr-325	13	22	dan	dan	PROPN
ftr-325	13	23	is	be	AUX
ftr-325	13	24	just	just	ADV
ftr-325	13	25	irresponsible	irresponsible	ADJ
ftr-325	13	26	.	.	PUNCT
ftr-325	14	1	504	504	NUM
ftr-325	14	2	florida	florida	PROPN
ftr-325	14	3	tax	tax	NOUN
ftr-325	14	4	review	review	NOUN
ftr-325	14	5	[	[	X
ftr-325	14	6	vol	vol	NOUN
ftr-325	14	7	.	.	PROPN
ftr-325	14	8	13:10	13:10	NUM
ftr-325	14	9	i.	i.	NOUN
ftr-325	14	10	accounting	accounting	PROPN
ftr-325	14	11	...............................................................................	...............................................................................	PUNCT
ftr-325	14	12	506	506	NUM
ftr-325	14	13	a.	a.	NOUN
ftr-325	14	14	accounting	accounting	NOUN
ftr-325	14	15	methods	method	NOUN
ftr-325	14	16	......................................................................	......................................................................	PUNCT
ftr-325	14	17	506	506	NUM
ftr-325	14	18	b.	b.	NOUN
ftr-325	14	19	inventories	inventory	NOUN
ftr-325	14	20	......................................................................................	......................................................................................	PUNCT
ftr-325	14	21	506	506	NUM
ftr-325	14	22	c.	c.	NOUN
ftr-325	14	23	installment	installment	NOUN
ftr-325	14	24	method	method	NOUN
ftr-325	14	25	........................................................................	........................................................................	PUNCT
ftr-325	14	26	506	506	NUM
ftr-325	14	27	d.	d.	NOUN
ftr-325	14	28	year	year	NOUN
ftr-325	14	29	of	of	ADP
ftr-325	14	30	inclusion	inclusion	NOUN
ftr-325	14	31	or	or	CCONJ
ftr-325	14	32	deduction	deduction	NOUN
ftr-325	14	33	......................................................	......................................................	PUNCT
ftr-325	14	34	506	506	NUM
ftr-325	14	35	ii	ii	NOUN
ftr-325	14	36	.	.	PUNCT
ftr-325	14	37	busness	busness	NOUN
ftr-325	14	38	income	income	NOUN
ftr-325	14	39	and	and	CCONJ
ftr-325	14	40	deductions	deduction	NOUN
ftr-325	14	41	...........................................	...........................................	PUNCT
ftr-325	14	42	508	508	NUM
ftr-325	14	43	a.	a.	NOUN
ftr-325	14	44	income	income	NOUN
ftr-325	14	45	...........................................................................................	...........................................................................................	PUNCT
ftr-325	14	46	508	508	NUM
ftr-325	14	47	b.	b.	NOUN
ftr-325	14	48	deductible	deductible	ADJ
ftr-325	14	49	expenses	expense	NOUN
ftr-325	14	50	versus	versus	ADP
ftr-325	14	51	capitalization	capitalization	NOUN
ftr-325	14	52	...................................	...................................	PUNCT
ftr-325	14	53	512	512	NUM
ftr-325	14	54	c.	c.	PROPN
ftr-325	14	55	reasonable	reasonable	ADJ
ftr-325	14	56	compensation	compensation	NOUN
ftr-325	14	57	.............................................................	.............................................................	PUNCT
ftr-325	14	58	524	524	NUM
ftr-325	14	59	d.	d.	PROPN
ftr-325	14	60	miscellaneous	miscellaneous	ADJ
ftr-325	14	61	deductions	deduction	NOUN
ftr-325	14	62	.............................................................	.............................................................	PUNCT
ftr-325	14	63	526	526	NUM
ftr-325	14	64	e.	e.	PROPN
ftr-325	14	65	depreciation	depreciation	PROPN
ftr-325	14	66	&	&	CCONJ
ftr-325	14	67	amortization	amortization	PROPN
ftr-325	14	68	........................................................	........................................................	PUNCT
ftr-325	15	1	535	535	NUM
ftr-325	15	2	f.	f.	NOUN
ftr-325	15	3	credits	credit	NOUN
ftr-325	15	4	..........................................................................................	..........................................................................................	PUNCT
ftr-325	15	5	545	545	NUM
ftr-325	15	6	g.	g.	NOUN
ftr-325	15	7	natural	natural	ADJ
ftr-325	15	8	resources	resource	NOUN
ftr-325	15	9	deductions	deduction	NOUN
ftr-325	15	10	&	&	CCONJ
ftr-325	15	11	credits	credit	NOUN
ftr-325	15	12	......................................	......................................	PUNCT
ftr-325	15	13	548	548	NUM
ftr-325	15	14	h.	h.	NOUN
ftr-325	15	15	loss	loss	NOUN
ftr-325	15	16	transactions	transaction	NOUN
ftr-325	15	17	,	,	PUNCT
ftr-325	15	18	bad	bad	ADJ
ftr-325	15	19	debts	debt	NOUN
ftr-325	15	20	,	,	PUNCT
ftr-325	15	21	and	and	CCONJ
ftr-325	15	22	nols	nols	PROPN
ftr-325	15	23	.....................................	.....................................	PUNCT
ftr-325	15	24	549	549	NUM
ftr-325	15	25	i.	i.	NOUN
ftr-325	15	26	at	at	ADP
ftr-325	15	27	-	-	PUNCT
ftr-325	15	28	risk	risk	NOUN
ftr-325	15	29	and	and	CCONJ
ftr-325	15	30	passive	passive	ADJ
ftr-325	15	31	activity	activity	NOUN
ftr-325	15	32	losses	loss	NOUN
ftr-325	15	33	.............................................	.............................................	PUNCT
ftr-325	15	34	550	550	NUM
ftr-325	15	35	iii	iii	NOUN
ftr-325	15	36	.	.	PUNCT
ftr-325	15	37	investment	investment	NOUN
ftr-325	15	38	gain	gain	NOUN
ftr-325	15	39	and	and	CCONJ
ftr-325	15	40	income	income	NOUN
ftr-325	15	41	.................................................	.................................................	PUNCT
ftr-325	15	42	555	555	NUM
ftr-325	15	43	a.	a.	NOUN
ftr-325	15	44	gains	gain	NOUN
ftr-325	15	45	and	and	CCONJ
ftr-325	15	46	losses	loss	NOUN
ftr-325	15	47	............................................................................	............................................................................	PUNCT
ftr-325	15	48	555	555	NUM
ftr-325	15	49	b.	b.	PROPN
ftr-325	15	50	interest	interest	NOUN
ftr-325	15	51	,	,	PUNCT
ftr-325	15	52	dividends	dividend	NOUN
ftr-325	15	53	,	,	PUNCT
ftr-325	15	54	and	and	CCONJ
ftr-325	15	55	other	other	ADJ
ftr-325	15	56	current	current	ADJ
ftr-325	15	57	income	income	NOUN
ftr-325	15	58	.............................	.............................	PUNCT
ftr-325	15	59	569	569	NUM
ftr-325	15	60	c.	c.	PROPN
ftr-325	15	61	profit	profit	NOUN
ftr-325	15	62	-	-	PUNCT
ftr-325	15	63	seeking	seek	VERB
ftr-325	15	64	individual	individual	ADJ
ftr-325	15	65	deductions	deduction	NOUN
ftr-325	15	66	............................................	............................................	PUNCT
ftr-325	15	67	572	572	NUM
ftr-325	15	68	d.	d.	PROPN
ftr-325	15	69	section	section	PROPN
ftr-325	15	70	121	121	NUM
ftr-325	15	71	.....................................................................................	.....................................................................................	PUNCT
ftr-325	15	72	572	572	NUM
ftr-325	15	73	e.	e.	PROPN
ftr-325	15	74	section	section	PROPN
ftr-325	15	75	1031	1031	PROPN
ftr-325	15	76	...................................................................................	...................................................................................	PUNCT
ftr-325	15	77	572	572	NUM
ftr-325	15	78	f.	f.	PROPN
ftr-325	15	79	section	section	PROPN
ftr-325	15	80	1033	1033	NUM
ftr-325	15	81	...................................................................................	...................................................................................	PUNCT
ftr-325	15	82	573	573	NUM
ftr-325	15	83	g.	g.	NOUN
ftr-325	15	84	section	section	PROPN
ftr-325	15	85	1035	1035	NUM
ftr-325	15	86	...................................................................................	...................................................................................	PUNCT
ftr-325	15	87	573	573	NUM
ftr-325	15	88	h.	h.	NOUN
ftr-325	15	89	miscellaneous	miscellaneous	NOUN
ftr-325	15	90	................................................................................	................................................................................	PUNCT
ftr-325	15	91	573	573	NUM
ftr-325	15	92	iv	iv	NOUN
ftr-325	15	93	.	.	PUNCT
ftr-325	15	94	compensation	compensation	NOUN
ftr-325	15	95	issues	issue	NOUN
ftr-325	15	96	................................................................	................................................................	PUNCT
ftr-325	15	97	575	575	NUM
ftr-325	15	98	a.	a.	NOUN
ftr-325	15	99	fringe	fringe	NOUN
ftr-325	15	100	benefits	benefit	NOUN
ftr-325	15	101	...............................................................................	...............................................................................	PUNCT
ftr-325	16	1	575	575	NUM
ftr-325	16	2	b.	b.	NOUN
ftr-325	16	3	qualified	qualify	VERB
ftr-325	16	4	deferred	defer	VERB
ftr-325	16	5	compensation	compensation	NOUN
ftr-325	16	6	plans	plan	NOUN
ftr-325	16	7	........................................	........................................	PUNCT
ftr-325	16	8	577	577	NUM
ftr-325	16	9	c.	c.	NOUN
ftr-325	16	10	nonqualified	nonqualifie	VERB
ftr-325	16	11	deferred	defer	VERB
ftr-325	16	12	compensation	compensation	NOUN
ftr-325	16	13	,	,	PUNCT
ftr-325	16	14	section	section	NOUN
ftr-325	16	15	83	83	NUM
ftr-325	16	16	,	,	PUNCT
ftr-325	16	17	and	and	CCONJ
ftr-325	16	18	stock	stock	NOUN
ftr-325	16	19	options	option	NOUN
ftr-325	16	20	..........................................................................................	..........................................................................................	PUNCT
ftr-325	17	1	578	578	NUM
ftr-325	17	2	d.	d.	PROPN
ftr-325	17	3	individual	individual	PROPN
ftr-325	17	4	retirement	retirement	NOUN
ftr-325	17	5	accounts	account	NOUN
ftr-325	17	6	....................................................	....................................................	PUNCT
ftr-325	18	1	580	580	NUM
ftr-325	18	2	v.	v.	ADP
ftr-325	18	3	personal	personal	ADJ
ftr-325	18	4	income	income	NOUN
ftr-325	18	5	and	and	CCONJ
ftr-325	18	6	deductions	deduction	NOUN
ftr-325	18	7	........................................	........................................	PUNCT
ftr-325	19	1	581	581	NUM
ftr-325	19	2	a.	a.	NOUN
ftr-325	19	3	rates	rate	NOUN
ftr-325	19	4	...............................................................................................	...............................................................................................	PUNCT
ftr-325	20	1	581	581	NUM
ftr-325	20	2	b.	b.	PROPN
ftr-325	20	3	miscellaneous	miscellaneous	ADJ
ftr-325	20	4	income	income	NOUN
ftr-325	20	5	...................................................................	...................................................................	PUNCT
ftr-325	20	6	587	587	NUM
ftr-325	20	7	c.	c.	NOUN
ftr-325	20	8	hobby	hobby	NOUN
ftr-325	20	9	losses	loss	NOUN
ftr-325	20	10	and	and	CCONJ
ftr-325	20	11	§	§	PROPN
ftr-325	20	12	280a	280a	PROPN
ftr-325	20	13	home	home	NOUN
ftr-325	20	14	office	office	NOUN
ftr-325	20	15	and	and	CCONJ
ftr-325	20	16	vacation	vacation	NOUN
ftr-325	20	17	homes	home	NOUN
ftr-325	20	18	..........................................................................................	..........................................................................................	PUNCT
ftr-325	20	19	591	591	NUM
ftr-325	20	20	d.	d.	NOUN
ftr-325	20	21	deductions	deduction	NOUN
ftr-325	20	22	and	and	CCONJ
ftr-325	20	23	credits	credit	NOUN
ftr-325	20	24	for	for	ADP
ftr-325	20	25	personal	personal	ADJ
ftr-325	20	26	expenses	expense	NOUN
ftr-325	20	27	..............................	..............................	PUNCT
ftr-325	20	28	592	592	NUM
ftr-325	20	29	e.	e.	NOUN
ftr-325	20	30	divorce	divorce	PROPN
ftr-325	20	31	tax	tax	NOUN
ftr-325	20	32	issues	issue	NOUN
ftr-325	20	33	.........................................................................	.........................................................................	PUNCT
ftr-325	20	34	599	599	NUM
ftr-325	20	35	f.	f.	PROPN
ftr-325	20	36	education	education	PROPN
ftr-325	20	37	.......................................................................................	.......................................................................................	PUNCT
ftr-325	20	38	600	600	NUM
ftr-325	20	39	g.	g.	NOUN
ftr-325	20	40	alternative	alternative	ADJ
ftr-325	20	41	minimum	minimum	ADJ
ftr-325	20	42	tax	tax	NOUN
ftr-325	20	43	.............................................................	.............................................................	PUNCT
ftr-325	20	44	601	601	NUM
ftr-325	20	45	vi	vi	NOUN
ftr-325	20	46	.	.	PUNCT
ftr-325	21	1	corporations	corporation	NOUN
ftr-325	21	2	............................................................................	............................................................................	PUNCT
ftr-325	21	3	602	602	NUM
ftr-325	21	4	a.	a.	NOUN
ftr-325	21	5	entity	entity	NOUN
ftr-325	21	6	and	and	CCONJ
ftr-325	21	7	formation	formation	NOUN
ftr-325	21	8	.....................................................................	.....................................................................	PUNCT
ftr-325	21	9	602	602	NUM
ftr-325	21	10	b.	b.	NOUN
ftr-325	21	11	distributions	distribution	NOUN
ftr-325	21	12	and	and	CCONJ
ftr-325	21	13	redemptions	redemption	NOUN
ftr-325	21	14	......................................................	......................................................	PUNCT
ftr-325	21	15	602	602	NUM
ftr-325	21	16	c.	c.	NOUN
ftr-325	21	17	liquidations	liquidation	NOUN
ftr-325	21	18	...................................................................................	...................................................................................	PUNCT
ftr-325	22	1	602	602	NUM
ftr-325	22	2	2013	2013	NUM
ftr-325	22	3	]	]	PUNCT
ftr-325	22	4	recent	recent	ADJ
ftr-325	22	5	developments	development	NOUN
ftr-325	22	6	in	in	ADP
ftr-325	22	7	federal	federal	ADJ
ftr-325	22	8	income	income	NOUN
ftr-325	22	9	taxation	taxation	NOUN
ftr-325	22	10	505	505	NUM
ftr-325	22	11	d.	d.	PROPN
ftr-325	22	12	s	s	PART
ftr-325	22	13	corporations	corporation	NOUN
ftr-325	22	14	...............................................................................	...............................................................................	PUNCT
ftr-325	22	15	602	602	NUM
ftr-325	22	16	e.	e.	NOUN
ftr-325	22	17	mergers	merger	NOUN
ftr-325	22	18	,	,	PUNCT
ftr-325	22	19	acquisitions	acquisition	NOUN
ftr-325	22	20	and	and	CCONJ
ftr-325	22	21	reorganizations	reorganization	NOUN
ftr-325	22	22	..................................	..................................	PUNCT
ftr-325	23	1	610	610	NUM
ftr-325	23	2	f.	f.	PROPN
ftr-325	23	3	corporate	corporate	ADJ
ftr-325	23	4	divisions	division	NOUN
ftr-325	23	5	.......................................................................	.......................................................................	PUNCT
ftr-325	23	6	617	617	NUM
ftr-325	23	7	g.	g.	NOUN
ftr-325	23	8	affiliated	affiliate	VERB
ftr-325	23	9	corporations	corporation	NOUN
ftr-325	23	10	and	and	CCONJ
ftr-325	23	11	consolidated	consolidated	ADJ
ftr-325	23	12	returns	return	NOUN
ftr-325	23	13	........................	........................	PUNCT
ftr-325	23	14	617	617	NUM
ftr-325	23	15	h.	h.	PROPN
ftr-325	23	16	miscellaneous	miscellaneous	ADJ
ftr-325	23	17	corporate	corporate	ADJ
ftr-325	23	18	issues	issue	NOUN
ftr-325	23	19	.....................................................	.....................................................	PUNCT
ftr-325	23	20	618	618	NUM
ftr-325	23	21	vii	vii	PROPN
ftr-325	23	22	.	.	PUNCT
ftr-325	23	23	partnerships	partnership	NOUN
ftr-325	23	24	..............................................................................	..............................................................................	PUNCT
ftr-325	23	25	618	618	NUM
ftr-325	23	26	a.	a.	NOUN
ftr-325	23	27	formation	formation	NOUN
ftr-325	23	28	and	and	CCONJ
ftr-325	23	29	taxable	taxable	ADJ
ftr-325	23	30	years	year	NOUN
ftr-325	23	31	........................................................	........................................................	PUNCT
ftr-325	23	32	618	618	NUM
ftr-325	23	33	b.	b.	NOUN
ftr-325	23	34	allocations	allocation	NOUN
ftr-325	23	35	of	of	ADP
ftr-325	23	36	distributive	distributive	ADJ
ftr-325	23	37	share	share	NOUN
ftr-325	23	38	,	,	PUNCT
ftr-325	23	39	partnership	partnership	NOUN
ftr-325	23	40	debt	debt	NOUN
ftr-325	23	41	,	,	PUNCT
ftr-325	23	42	and	and	CCONJ
ftr-325	23	43	outside	outside	ADP
ftr-325	23	44	basis	basis	NOUN
ftr-325	23	45	.................................................................................	.................................................................................	PUNCT
ftr-325	23	46	627	627	NUM
ftr-325	23	47	c.	c.	NOUN
ftr-325	23	48	distributions	distribution	NOUN
ftr-325	23	49	and	and	CCONJ
ftr-325	23	50	transactions	transaction	NOUN
ftr-325	23	51	between	between	ADP
ftr-325	23	52	the	the	DET
ftr-325	23	53	partnership	partnership	NOUN
ftr-325	23	54	and	and	CCONJ
ftr-325	23	55	partners	partner	NOUN
ftr-325	23	56	..........................................................................................	..........................................................................................	PUNCT
ftr-325	24	1	630	630	NUM
ftr-325	24	2	d.	d.	NOUN
ftr-325	24	3	sales	sale	NOUN
ftr-325	24	4	of	of	ADP
ftr-325	24	5	partnership	partnership	NOUN
ftr-325	24	6	interests	interest	NOUN
ftr-325	24	7	,	,	PUNCT
ftr-325	24	8	liquidations	liquidation	NOUN
ftr-325	24	9	and	and	CCONJ
ftr-325	24	10	mergers	merger	NOUN
ftr-325	24	11	..............	..............	PUNCT
ftr-325	25	1	630	630	NUM
ftr-325	25	2	e.	e.	PROPN
ftr-325	25	3	inside	inside	ADJ
ftr-325	25	4	basis	basis	NOUN
ftr-325	25	5	adjustments	adjustment	NOUN
ftr-325	25	6	...............................................................	...............................................................	PUNCT
ftr-325	26	1	630	630	NUM
ftr-325	26	2	f.	f.	PROPN
ftr-325	26	3	partnership	partnership	PROPN
ftr-325	26	4	audit	audit	NOUN
ftr-325	26	5	rules	rule	VERB
ftr-325	26	6	.................................................................	.................................................................	PUNCT
ftr-325	27	1	630	630	NUM
ftr-325	27	2	g.	g.	NOUN
ftr-325	27	3	miscellaneous	miscellaneous	NOUN
ftr-325	27	4	................................................................................	................................................................................	PROPN
ftr-325	27	5	640	640	NUM
ftr-325	27	6	viii	viii	NOUN
ftr-325	27	7	.	.	PUNCT
ftr-325	27	8	tax	tax	NOUN
ftr-325	27	9	shelters	shelter	NOUN
ftr-325	27	10	..............................................................................	..............................................................................	PUNCT
ftr-325	27	11	642	642	NUM
ftr-325	27	12	a.	a.	NOUN
ftr-325	27	13	tax	tax	NOUN
ftr-325	27	14	shelter	shelter	NOUN
ftr-325	27	15	cases	case	NOUN
ftr-325	27	16	and	and	CCONJ
ftr-325	27	17	rulings	ruling	NOUN
ftr-325	27	18	.......................................................	.......................................................	PUNCT
ftr-325	28	1	642	642	NUM
ftr-325	28	2	b.	b.	PROPN
ftr-325	28	3	identified	identify	VERB
ftr-325	28	4	―tax	―tax	PROPN
ftr-325	28	5	avoidance	avoidance	NOUN
ftr-325	28	6	transactions‖	transactions‖	NOUN
ftr-325	28	7	.........................................	.........................................	PUNCT
ftr-325	29	1	649	649	NUM
ftr-325	29	2	c.	c.	NOUN
ftr-325	29	3	disclosure	disclosure	NOUN
ftr-325	29	4	and	and	CCONJ
ftr-325	29	5	settlement	settlement	NOUN
ftr-325	29	6	..............................................................	..............................................................	PUNCT
ftr-325	29	7	649	649	NUM
ftr-325	29	8	d.	d.	NOUN
ftr-325	29	9	tax	tax	NOUN
ftr-325	29	10	shelter	shelter	NOUN
ftr-325	29	11	penalties	penalty	NOUN
ftr-325	29	12	,	,	PUNCT
ftr-325	29	13	etc	etc	X
ftr-325	29	14	.	.	X
ftr-325	29	15	..............................................................	..............................................................	PUNCT
ftr-325	30	1	650	650	NUM
ftr-325	30	2	ix	ix	ADJ
ftr-325	30	3	.	.	PUNCT
ftr-325	31	1	exempt	exempt	ADJ
ftr-325	31	2	oganizations	oganization	NOUN
ftr-325	31	3	and	and	CCONJ
ftr-325	31	4	charitable	charitable	ADJ
ftr-325	31	5	giving	giving	NOUN
ftr-325	31	6	.................	.................	PUNCT
ftr-325	31	7	650	650	NUM
ftr-325	31	8	a.	a.	NOUN
ftr-325	31	9	exempt	exempt	ADJ
ftr-325	31	10	organizations	organization	NOUN
ftr-325	31	11	....................................................................	....................................................................	PUNCT
ftr-325	32	1	650	650	NUM
ftr-325	32	2	b.	b.	NOUN
ftr-325	32	3	charitable	charitable	ADJ
ftr-325	32	4	giving	giving	NOUN
ftr-325	32	5	...........................................................................	...........................................................................	PUNCT
ftr-325	32	6	652	652	NUM
ftr-325	32	7	x.	x.	NOUN
ftr-325	32	8	tax	tax	NOUN
ftr-325	32	9	procedure	procedure	NOUN
ftr-325	32	10	..........................................................................	..........................................................................	PUNCT
ftr-325	32	11	667	667	NUM
ftr-325	32	12	a.	a.	NOUN
ftr-325	32	13	interest	interest	NOUN
ftr-325	32	14	,	,	PUNCT
ftr-325	32	15	penalties	penalty	NOUN
ftr-325	32	16	and	and	CCONJ
ftr-325	32	17	prosecutions	prosecution	NOUN
ftr-325	32	18	...............................................	...............................................	PUNCT
ftr-325	32	19	667	667	NUM
ftr-325	32	20	b.	b.	NOUN
ftr-325	32	21	discovery	discovery	NOUN
ftr-325	32	22	:	:	PUNCT
ftr-325	32	23	summonses	summons	NOUN
ftr-325	32	24	and	and	CCONJ
ftr-325	32	25	foia	foia	PROPN
ftr-325	32	26	.................................................	.................................................	PUNCT
ftr-325	32	27	675	675	NUM
ftr-325	32	28	c.	c.	NOUN
ftr-325	32	29	litigation	litigation	NOUN
ftr-325	32	30	costs	cost	VERB
ftr-325	32	31	..............................................................................	..............................................................................	PUNCT
ftr-325	32	32	676	676	NUM
ftr-325	32	33	d.	d.	PROPN
ftr-325	32	34	statutory	statutory	ADJ
ftr-325	32	35	notice	notice	NOUN
ftr-325	32	36	of	of	ADP
ftr-325	32	37	deficiency	deficiency	NOUN
ftr-325	32	38	......................................................	......................................................	PUNCT
ftr-325	32	39	676	676	NUM
ftr-325	32	40	e.	e.	PROPN
ftr-325	32	41	statute	statute	PROPN
ftr-325	32	42	of	of	ADP
ftr-325	32	43	limitations	limitation	NOUN
ftr-325	32	44	.....................................................................	.....................................................................	PUNCT
ftr-325	32	45	677	677	NUM
ftr-325	32	46	f.	f.	PROPN
ftr-325	32	47	liens	lien	NOUN
ftr-325	32	48	and	and	CCONJ
ftr-325	32	49	collections	collection	NOUN
ftr-325	32	50	.....................................................................	.....................................................................	PUNCT
ftr-325	32	51	693	693	NUM
ftr-325	32	52	g.	g.	PROPN
ftr-325	32	53	innocent	innocent	ADJ
ftr-325	32	54	spouse	spouse	NOUN
ftr-325	32	55	.............................................................................	.............................................................................	PUNCT
ftr-325	32	56	695	695	NUM
ftr-325	32	57	h.	h.	NOUN
ftr-325	32	58	miscellaneous	miscellaneous	NOUN
ftr-325	32	59	................................................................................	................................................................................	PUNCT
ftr-325	33	1	697	697	NUM
ftr-325	33	2	xi	xi	NOUN
ftr-325	33	3	.	.	PUNCT
ftr-325	33	4	withholding	withholding	NOUN
ftr-325	33	5	and	and	CCONJ
ftr-325	33	6	excise	excise	NOUN
ftr-325	33	7	taxes	taxis	NOUN
ftr-325	33	8	............................................	............................................	PUNCT
ftr-325	34	1	707	707	NUM
ftr-325	34	2	a.	a.	NOUN
ftr-325	34	3	employment	employment	NOUN
ftr-325	34	4	taxes	taxis	NOUN
ftr-325	34	5	........................................................................	........................................................................	PUNCT
ftr-325	34	6	707	707	NUM
ftr-325	34	7	b.	b.	PROPN
ftr-325	34	8	self	self	NOUN
ftr-325	34	9	-	-	PUNCT
ftr-325	34	10	employment	employment	NOUN
ftr-325	34	11	taxes	taxis	NOUN
ftr-325	34	12	.................................................................	.................................................................	PUNCT
ftr-325	34	13	715	715	NUM
ftr-325	34	14	c.	c.	NOUN
ftr-325	34	15	excise	excise	NOUN
ftr-325	34	16	taxes	taxis	NOUN
ftr-325	34	17	..................................................................................	..................................................................................	PUNCT
ftr-325	34	18	717	717	NUM
ftr-325	34	19	xii	xii	NOUN
ftr-325	34	20	.	.	PUNCT
ftr-325	35	1	tax	tax	NOUN
ftr-325	35	2	legislation	legislation	NOUN
ftr-325	35	3	........................................................................	........................................................................	PUNCT
ftr-325	36	1	718	718	NUM
ftr-325	36	2	a.	a.	NOUN
ftr-325	36	3	enacted	enact	VERB
ftr-325	36	4	..........................................................................................	..........................................................................................	PUNCT
ftr-325	37	1	718	718	NUM
ftr-325	37	2	506	506	NUM
ftr-325	37	3	florida	florida	PROPN
ftr-325	37	4	tax	tax	NOUN
ftr-325	37	5	review	review	NOUN
ftr-325	37	6	[	[	X
ftr-325	37	7	vol	vol	NOUN
ftr-325	37	8	.	.	PROPN
ftr-325	37	9	13:10	13:10	NUM
ftr-325	37	10	i.	i.	PROPN
ftr-325	37	11	accounting	accounting	PROPN
ftr-325	37	12	a.	a.	PROPN
ftr-325	37	13	accounting	accounting	NOUN
ftr-325	37	14	methods	method	NOUN
ftr-325	37	15	1	1	NUM
ftr-325	37	16	.	.	PUNCT
ftr-325	37	17	rev	rev	PROPN
ftr-325	37	18	.	.	PROPN
ftr-325	37	19	proc	proc	PROPN
ftr-325	37	20	.	.	PUNCT
ftr-325	38	1	2012	2012	NUM
ftr-325	38	2	-	-	SYM
ftr-325	38	3	39	39	NUM
ftr-325	38	4	,	,	PUNCT
ftr-325	38	5	2012	2012	NUM
ftr-325	38	6	-	-	SYM
ftr-325	38	7	41	41	NUM
ftr-325	38	8	i.r.b	i.r.b	NOUN
ftr-325	38	9	.	.	PUNCT
ftr-325	39	1	470	470	NUM
ftr-325	39	2	(	(	PUNCT
ftr-325	39	3	9/4/12	9/4/12	NUM
ftr-325	39	4	)	)	PUNCT
ftr-325	39	5	.	.	PUNCT
ftr-325	40	1	the	the	DET
ftr-325	40	2	irs	irs	PROPN
ftr-325	40	3	announced	announce	VERB
ftr-325	40	4	a	a	DET
ftr-325	40	5	change	change	NOUN
ftr-325	40	6	in	in	ADP
ftr-325	40	7	its	its	PRON
ftr-325	40	8	policy	policy	NOUN
ftr-325	40	9	on	on	ADP
ftr-325	40	10	automatic	automatic	ADJ
ftr-325	40	11	accounting	accounting	NOUN
ftr-325	40	12	method	method	NOUN
ftr-325	40	13	changes	change	NOUN
ftr-325	40	14	in	in	ADP
ftr-325	40	15	corporate	corporate	ADJ
ftr-325	40	16	reorganizations	reorganization	NOUN
ftr-325	40	17	.	.	PUNCT
ftr-325	41	1	taxpayers	taxpayer	NOUN
ftr-325	41	2	that	that	PRON
ftr-325	41	3	engage	engage	VERB
ftr-325	41	4	in	in	ADP
ftr-325	41	5	a	a	DET
ftr-325	41	6	tax	tax	NOUN
ftr-325	41	7	-	-	PUNCT
ftr-325	41	8	free	free	ADJ
ftr-325	41	9	reorganization	reorganization	NOUN
ftr-325	41	10	or	or	CCONJ
ftr-325	41	11	liquidation	liquidation	NOUN
ftr-325	41	12	under	under	ADP
ftr-325	41	13	§	§	PROPN
ftr-325	41	14	381(a	381(a	PROPN
ftr-325	41	15	)	)	PUNCT
ftr-325	41	16	after	after	ADP
ftr-325	41	17	8/31/11	8/31/11	NUM
ftr-325	41	18	will	will	AUX
ftr-325	41	19	be	be	AUX
ftr-325	41	20	allowed	allow	VERB
ftr-325	41	21	to	to	PART
ftr-325	41	22	make	make	VERB
ftr-325	41	23	automatic	automatic	ADJ
ftr-325	41	24	accounting	accounting	NOUN
ftr-325	41	25	method	method	NOUN
ftr-325	41	26	changes	change	NOUN
ftr-325	41	27	in	in	ADP
ftr-325	41	28	the	the	DET
ftr-325	41	29	tax	tax	NOUN
ftr-325	41	30	year	year	NOUN
ftr-325	41	31	they	they	PRON
ftr-325	41	32	engage	engage	VERB
ftr-325	41	33	in	in	ADP
ftr-325	41	34	the	the	DET
ftr-325	41	35	transaction	transaction	NOUN
ftr-325	41	36	.	.	PUNCT
ftr-325	42	1	this	this	DET
ftr-325	42	2	revenue	revenue	NOUN
ftr-325	42	3	procedure	procedure	NOUN
ftr-325	42	4	clarifies	clarify	VERB
ftr-325	42	5	and	and	CCONJ
ftr-325	42	6	modifies	modifie	NOUN
ftr-325	42	7	(	(	PUNCT
ftr-325	42	8	i	i	NOUN
ftr-325	42	9	)	)	PUNCT
ftr-325	42	10	rev	rev	PROPN
ftr-325	42	11	.	.	PROPN
ftr-325	42	12	proc	proc	PROPN
ftr-325	42	13	.	.	PUNCT
ftr-325	43	1	2011	2011	NUM
ftr-325	43	2	-	-	SYM
ftr-325	43	3	14	14	NUM
ftr-325	43	4	,	,	PUNCT
ftr-325	43	5	2011	2011	NUM
ftr-325	43	6	-	-	SYM
ftr-325	43	7	1	1	NUM
ftr-325	43	8	c.b	c.b	PROPN
ftr-325	43	9	.	.	PROPN
ftr-325	43	10	330	330	NUM
ftr-325	43	11	;	;	PUNCT
ftr-325	43	12	and	and	CCONJ
ftr-325	43	13	(	(	PUNCT
ftr-325	43	14	ii	ii	AUX
ftr-325	43	15	)	)	PUNCT
ftr-325	43	16	rev	rev	PROPN
ftr-325	43	17	.	.	PROPN
ftr-325	43	18	proc	proc	PROPN
ftr-325	43	19	.	.	PUNCT
ftr-325	44	1	97	97	NUM
ftr-325	44	2	-	-	SYM
ftr-325	44	3	27	27	NUM
ftr-325	44	4	,	,	PUNCT
ftr-325	44	5	1997	1997	NUM
ftr-325	44	6	-	-	SYM
ftr-325	44	7	1	1	NUM
ftr-325	44	8	c.b	c.b	PROPN
ftr-325	44	9	.	.	PROPN
ftr-325	44	10	680	680	NUM
ftr-325	44	11	,	,	PUNCT
ftr-325	44	12	as	as	SCONJ
ftr-325	44	13	amplified	amplify	VERB
ftr-325	44	14	and	and	CCONJ
ftr-325	44	15	modified	modify	VERB
ftr-325	44	16	by	by	ADP
ftr-325	44	17	rev	rev	PROPN
ftr-325	44	18	.	.	PROPN
ftr-325	44	19	proc	proc	PROPN
ftr-325	44	20	.	.	PUNCT
ftr-325	45	1	2002	2002	NUM
ftr-325	45	2	-	-	SYM
ftr-325	45	3	19	19	NUM
ftr-325	45	4	,	,	PUNCT
ftr-325	45	5	2002	2002	NUM
ftr-325	45	6	-	-	SYM
ftr-325	45	7	1	1	NUM
ftr-325	45	8	c.b	c.b	PROPN
ftr-325	45	9	.	.	PROPN
ftr-325	45	10	696	696	NUM
ftr-325	45	11	,	,	PUNCT
ftr-325	45	12	as	as	SCONJ
ftr-325	45	13	amplified	amplify	VERB
ftr-325	45	14	and	and	CCONJ
ftr-325	45	15	clarified	clarify	VERB
ftr-325	45	16	by	by	ADP
ftr-325	45	17	rev	rev	PROPN
ftr-325	45	18	.	.	PROPN
ftr-325	45	19	proc	proc	PROPN
ftr-325	45	20	.	.	PUNCT
ftr-325	46	1	2002	2002	NUM
ftr-325	46	2	-	-	SYM
ftr-325	46	3	54	54	NUM
ftr-325	46	4	,	,	PUNCT
ftr-325	46	5	2002	2002	NUM
ftr-325	46	6	-	-	SYM
ftr-325	46	7	2	2	NUM
ftr-325	46	8	c.b	c.b	PROPN
ftr-325	46	9	.	.	PROPN
ftr-325	46	10	432	432	NUM
ftr-325	46	11	,	,	PUNCT
ftr-325	46	12	as	as	SCONJ
ftr-325	46	13	modified	modify	VERB
ftr-325	46	14	by	by	ADP
ftr-325	46	15	rev	rev	PROPN
ftr-325	46	16	.	.	PROPN
ftr-325	46	17	proc	proc	PROPN
ftr-325	46	18	.	.	PUNCT
ftr-325	47	1	2007	2007	NUM
ftr-325	47	2	-	-	SYM
ftr-325	47	3	67	67	NUM
ftr-325	47	4	,	,	PUNCT
ftr-325	47	5	2007	2007	NUM
ftr-325	47	6	-	-	SYM
ftr-325	47	7	2	2	NUM
ftr-325	47	8	c.b	c.b	PROPN
ftr-325	47	9	.	.	PROPN
ftr-325	47	10	1072	1072	NUM
ftr-325	47	11	,	,	PUNCT
ftr-325	47	12	as	as	SCONJ
ftr-325	47	13	clarified	clarify	VERB
ftr-325	47	14	and	and	CCONJ
ftr-325	47	15	modified	modify	VERB
ftr-325	47	16	by	by	ADP
ftr-325	47	17	rev	rev	PROPN
ftr-325	47	18	.	.	PROPN
ftr-325	47	19	proc	proc	PROPN
ftr-325	47	20	.	.	PUNCT
ftr-325	48	1	2009	2009	NUM
ftr-325	48	2	-	-	SYM
ftr-325	48	3	39	39	NUM
ftr-325	48	4	,	,	PUNCT
ftr-325	48	5	2009	2009	NUM
ftr-325	48	6	-	-	SYM
ftr-325	48	7	2	2	NUM
ftr-325	48	8	c.b	c.b	PROPN
ftr-325	48	9	.	.	PROPN
ftr-325	48	10	371	371	NUM
ftr-325	48	11	,	,	PUNCT
ftr-325	48	12	and	and	CCONJ
ftr-325	48	13	as	as	SCONJ
ftr-325	48	14	clarified	clarify	VERB
ftr-325	48	15	and	and	CCONJ
ftr-325	48	16	modified	modify	VERB
ftr-325	48	17	by	by	ADP
ftr-325	48	18	rev	rev	PROPN
ftr-325	48	19	.	.	PROPN
ftr-325	48	20	proc	proc	PROPN
ftr-325	48	21	.	.	PUNCT
ftr-325	49	1	2011	2011	NUM
ftr-325	49	2	-	-	SYM
ftr-325	49	3	14	14	NUM
ftr-325	49	4	.	.	PUNCT
ftr-325	50	1	b.	b.	NOUN
ftr-325	50	2	inventories	inventory	NOUN
ftr-325	50	3	there	there	PRON
ftr-325	50	4	were	be	VERB
ftr-325	50	5	no	no	DET
ftr-325	50	6	significant	significant	ADJ
ftr-325	50	7	developments	development	NOUN
ftr-325	50	8	regarding	regard	VERB
ftr-325	50	9	this	this	DET
ftr-325	50	10	topic	topic	NOUN
ftr-325	50	11	during	during	ADP
ftr-325	50	12	2012	2012	NUM
ftr-325	50	13	.	.	PUNCT
ftr-325	51	1	c.	c.	PROPN
ftr-325	51	2	installment	installment	PROPN
ftr-325	51	3	method	method	NOUN
ftr-325	51	4	there	there	PRON
ftr-325	51	5	were	be	VERB
ftr-325	51	6	no	no	DET
ftr-325	51	7	significant	significant	ADJ
ftr-325	51	8	developments	development	NOUN
ftr-325	51	9	regarding	regard	VERB
ftr-325	51	10	this	this	DET
ftr-325	51	11	topic	topic	NOUN
ftr-325	51	12	during	during	ADP
ftr-325	51	13	2012	2012	NUM
ftr-325	51	14	.	.	PUNCT
ftr-325	52	1	d.	d.	PROPN
ftr-325	52	2	year	year	PROPN
ftr-325	52	3	of	of	ADP
ftr-325	52	4	inclusion	inclusion	NOUN
ftr-325	52	5	or	or	CCONJ
ftr-325	52	6	deduction	deduction	NOUN
ftr-325	52	7	1	1	NUM
ftr-325	52	8	.	.	PUNCT
ftr-325	53	1	―one	―one	NOUN
ftr-325	53	2	potato	potato	NOUN
ftr-325	53	3	,	,	PUNCT
ftr-325	53	4	two	two	NUM
ftr-325	53	5	potato	potato	NOUN
ftr-325	53	6	,	,	PUNCT
ftr-325	53	7	three	three	NUM
ftr-325	53	8	potato	potato	NOUN
ftr-325	53	9	,	,	PUNCT
ftr-325	53	10	four	four	NUM
ftr-325	53	11	…	…	PUNCT
ftr-325	53	12	.‖	.‖	PUNCT
ftr-325	53	13	to	to	PART
ftr-325	53	14	have	have	AUX
ftr-325	53	15	spudded	spud	VERB
ftr-325	53	16	or	or	CCONJ
ftr-325	53	17	not	not	PART
ftr-325	53	18	to	to	PART
ftr-325	53	19	have	have	AUX
ftr-325	53	20	spudded	spud	VERB
ftr-325	53	21	,	,	PUNCT
ftr-325	53	22	that	that	PRON
ftr-325	53	23	is	be	AUX
ftr-325	53	24	the	the	DET
ftr-325	53	25	question	question	NOUN
ftr-325	53	26	.	.	PUNCT
ftr-325	54	1	caltex	caltex	NOUN
ftr-325	54	2	oil	oil	NOUN
ftr-325	54	3	venture	venture	PROPN
ftr-325	54	4	v.	v.	PROPN
ftr-325	54	5	commissioner	commissioner	PROPN
ftr-325	54	6	,	,	PUNCT
ftr-325	54	7	138	138	NUM
ftr-325	54	8	t.c	t.c	PROPN
ftr-325	54	9	.	.	PROPN
ftr-325	54	10	18	18	NUM
ftr-325	54	11	(	(	PUNCT
ftr-325	54	12	1/12/12	1/12/12	NUM
ftr-325	54	13	)	)	PUNCT
ftr-325	54	14	.	.	PUNCT
ftr-325	55	1	the	the	DET
ftr-325	55	2	taxpayer	taxpayer	NOUN
ftr-325	55	3	,	,	PUNCT
ftr-325	55	4	which	which	PRON
ftr-325	55	5	was	be	AUX
ftr-325	55	6	on	on	ADP
ftr-325	55	7	the	the	DET
ftr-325	55	8	accrual	accrual	ADJ
ftr-325	55	9	method	method	NOUN
ftr-325	55	10	,	,	PUNCT
ftr-325	55	11	entered	enter	VERB
ftr-325	55	12	into	into	ADP
ftr-325	55	13	a	a	DET
ftr-325	55	14	turnkey	turnkey	ADJ
ftr-325	55	15	contract	contract	NOUN
ftr-325	55	16	under	under	ADP
ftr-325	55	17	which	which	PRON
ftr-325	55	18	it	it	PRON
ftr-325	55	19	paid	pay	VERB
ftr-325	55	20	$	$	SYM
ftr-325	55	21	5,172,666	5,172,666	NUM
ftr-325	55	22	by	by	ADP
ftr-325	55	23	cash	cash	NOUN
ftr-325	55	24	and	and	CCONJ
ftr-325	55	25	note	note	NOUN
ftr-325	55	26	in	in	ADP
ftr-325	55	27	december	december	PROPN
ftr-325	55	28	1999	1999	NUM
ftr-325	55	29	for	for	ADP
ftr-325	55	30	the	the	DET
ftr-325	55	31	drilling	drilling	NOUN
ftr-325	55	32	of	of	ADP
ftr-325	55	33	two	two	NUM
ftr-325	55	34	oil	oil	NOUN
ftr-325	55	35	and	and	CCONJ
ftr-325	55	36	gas	gas	NOUN
ftr-325	55	37	wells	well	NOUN
ftr-325	55	38	.	.	PUNCT
ftr-325	56	1	some	some	DET
ftr-325	56	2	site	site	NOUN
ftr-325	56	3	preparation	preparation	NOUN
ftr-325	56	4	required	require	VERB
ftr-325	56	5	under	under	ADP
ftr-325	56	6	the	the	DET
ftr-325	56	7	contract	contract	NOUN
ftr-325	56	8	occurred	occur	VERB
ftr-325	56	9	in	in	ADP
ftr-325	56	10	1999	1999	NUM
ftr-325	56	11	,	,	PUNCT
ftr-325	56	12	but	but	CCONJ
ftr-325	56	13	drilling	drilling	NOUN
ftr-325	56	14	was	be	AUX
ftr-325	56	15	not	not	PART
ftr-325	56	16	commenced	commence	VERB
ftr-325	56	17	within	within	ADP
ftr-325	56	18	ninety	ninety	NUM
ftr-325	56	19	days	day	NOUN
ftr-325	56	20	after	after	ADP
ftr-325	56	21	the	the	DET
ftr-325	56	22	end	end	NOUN
ftr-325	56	23	of	of	ADP
ftr-325	56	24	1999	1999	NUM
ftr-325	56	25	.	.	PUNCT
ftr-325	57	1	the	the	DET
ftr-325	57	2	taxpayer	taxpayer	NOUN
ftr-325	57	3	deducted	deduct	VERB
ftr-325	57	4	the	the	DET
ftr-325	57	5	full	full	ADJ
ftr-325	57	6	amount	amount	NOUN
ftr-325	57	7	as	as	ADP
ftr-325	57	8	intangible	intangible	ADJ
ftr-325	57	9	drilling	drilling	NOUN
ftr-325	57	10	and	and	CCONJ
ftr-325	57	11	development	development	NOUN
ftr-325	57	12	costs	cost	NOUN
ftr-325	57	13	(	(	PUNCT
ftr-325	57	14	idc	idc	PROPN
ftr-325	57	15	)	)	PUNCT
ftr-325	57	16	under	under	ADP
ftr-325	57	17	§	§	PROPN
ftr-325	57	18	263(c	263(c	PROPN
ftr-325	57	19	)	)	PUNCT
ftr-325	57	20	in	in	ADP
ftr-325	57	21	1999	1999	NUM
ftr-325	57	22	and	and	CCONJ
ftr-325	57	23	the	the	DET
ftr-325	57	24	irs	irs	PROPN
ftr-325	57	25	disallowed	disallow	VERB
ftr-325	57	26	the	the	DET
ftr-325	57	27	deduction	deduction	NOUN
ftr-325	57	28	on	on	ADP
ftr-325	57	29	the	the	DET
ftr-325	57	30	ground	ground	NOUN
ftr-325	57	31	that	that	SCONJ
ftr-325	57	32	the	the	DET
ftr-325	57	33	economic	economic	ADJ
ftr-325	57	34	performance	performance	NOUN
ftr-325	57	35	requirement	requirement	NOUN
ftr-325	57	36	of	of	ADP
ftr-325	57	37	§	§	PROPN
ftr-325	57	38	461(h	461(h	PROPN
ftr-325	57	39	)	)	PUNCT
ftr-325	57	40	was	be	AUX
ftr-325	57	41	not	not	PART
ftr-325	57	42	satisfied	satisfied	ADJ
ftr-325	57	43	.	.	PUNCT
ftr-325	58	1	the	the	DET
ftr-325	58	2	tax	tax	NOUN
ftr-325	58	3	court	court	NOUN
ftr-325	58	4	(	(	PUNCT
ftr-325	58	5	judge	judge	PROPN
ftr-325	58	6	gustafson	gustafson	PROPN
ftr-325	58	7	)	)	PUNCT
ftr-325	58	8	held	hold	VERB
ftr-325	58	9	that	that	SCONJ
ftr-325	58	10	for	for	ADP
ftr-325	58	11	purposes	purpose	NOUN
ftr-325	58	12	of	of	ADP
ftr-325	58	13	the	the	DET
ftr-325	58	14	special	special	ADJ
ftr-325	58	15	rules	rule	NOUN
ftr-325	58	16	in	in	ADP
ftr-325	58	17	§	§	PROPN
ftr-325	58	18	461(i)(2)(a	461(i)(2)(a	NUM
ftr-325	58	19	)	)	PUNCT
ftr-325	58	20	,	,	PUNCT
ftr-325	58	21	which	which	PRON
ftr-325	58	22	provide	provide	VERB
ftr-325	58	23	ninety	ninety	NUM
ftr-325	58	24	days	day	NOUN
ftr-325	58	25	leeway	leeway	NOUN
ftr-325	58	26	after	after	SCONJ
ftr-325	58	27	the	the	DET
ftr-325	58	28	close	close	NOUN
ftr-325	58	29	of	of	ADP
ftr-325	58	30	the	the	DET
ftr-325	58	31	year	year	NOUN
ftr-325	58	32	for	for	ADP
ftr-325	58	33	economic	economic	ADJ
ftr-325	58	34	performance	performance	NOUN
ftr-325	58	35	to	to	PART
ftr-325	58	36	occur	occur	VERB
ftr-325	58	37	with	with	ADP
ftr-325	58	38	respect	respect	NOUN
ftr-325	58	39	to	to	ADP
ftr-325	58	40	drilling	drill	VERB
ftr-325	58	41	oil	oil	NOUN
ftr-325	58	42	and	and	CCONJ
ftr-325	58	43	gas	gas	NOUN
ftr-325	58	44	wells	well	NOUN
ftr-325	58	45	,	,	PUNCT
ftr-325	58	46	―drilling	―drille	VERB
ftr-325	58	47	of	of	ADP
ftr-325	58	48	the	the	DET
ftr-325	58	49	well	well	NOUN
ftr-325	58	50	commences‖	commences‖	PROPN
ftr-325	58	51	when	when	SCONJ
ftr-325	58	52	there	there	PRON
ftr-325	58	53	is	be	VERB
ftr-325	58	54	―actual	―actual	ADJ
ftr-325	58	55	penetration‖	penetration‖	NOUN
ftr-325	58	56	of	of	ADP
ftr-325	58	57	the	the	DET
ftr-325	58	58	ground	ground	NOUN
ftr-325	58	59	surface	surface	NOUN
ftr-325	58	60	in	in	ADP
ftr-325	58	61	the	the	DET
ftr-325	58	62	act	act	NOUN
ftr-325	58	63	of	of	ADP
ftr-325	58	64	drilling	drill	VERB
ftr-325	58	65	for	for	ADP
ftr-325	58	66	2013	2013	NUM
ftr-325	58	67	]	]	PUNCT
ftr-325	58	68	recent	recent	ADJ
ftr-325	58	69	developments	development	NOUN
ftr-325	58	70	in	in	ADP
ftr-325	58	71	federal	federal	ADJ
ftr-325	58	72	income	income	NOUN
ftr-325	58	73	taxation	taxation	NOUN
ftr-325	58	74	507	507	NUM
ftr-325	58	75	purposes	purpose	NOUN
ftr-325	58	76	of	of	ADP
ftr-325	58	77	spudding	spud	VERB
ftr-325	58	78	a	a	DET
ftr-325	58	79	well	well	NOUN
ftr-325	58	80	.	.	PUNCT
ftr-325	59	1	mere	mere	ADJ
ftr-325	59	2	site	site	NOUN
ftr-325	59	3	preparation	preparation	NOUN
ftr-325	59	4	is	be	AUX
ftr-325	59	5	insufficient	insufficient	ADJ
ftr-325	59	6	.	.	PUNCT
ftr-325	60	1	he	he	PRON
ftr-325	60	2	emphasized	emphasize	VERB
ftr-325	60	3	that	that	SCONJ
ftr-325	60	4	the	the	DET
ftr-325	60	5	title	title	NOUN
ftr-325	60	6	of	of	ADP
ftr-325	60	7	the	the	DET
ftr-325	60	8	provision	provision	NOUN
ftr-325	60	9	refers	refer	VERB
ftr-325	60	10	to	to	ADP
ftr-325	60	11	―spudding,‖	―spudding,‖	PROPN
ftr-325	60	12	which	which	PRON
ftr-325	60	13	webster‘s	webster‘s	ADJ
ftr-325	60	14	third	third	ADJ
ftr-325	60	15	new	new	ADJ
ftr-325	60	16	international	international	ADJ
ftr-325	60	17	dictionary	dictionary	NOUN
ftr-325	60	18	2212	2212	NUM
ftr-325	60	19	(	(	PUNCT
ftr-325	60	20	2002	2002	NUM
ftr-325	60	21	)	)	PUNCT
ftr-325	60	22	defines	define	NOUN
ftr-325	60	23	as	as	SCONJ
ftr-325	60	24	―to	―to	NOUN
ftr-325	60	25	begin	begin	VERB
ftr-325	60	26	to	to	PART
ftr-325	60	27	drill	drill	VERB
ftr-325	60	28	(	(	PUNCT
ftr-325	60	29	an	an	DET
ftr-325	60	30	oil	oil	NOUN
ftr-325	60	31	well	well	NOUN
ftr-325	60	32	)	)	PUNCT
ftr-325	60	33	by	by	ADP
ftr-325	60	34	alternately	alternately	ADV
ftr-325	60	35	raising	raise	VERB
ftr-325	60	36	and	and	CCONJ
ftr-325	60	37	releasing	release	VERB
ftr-325	60	38	a	a	DET
ftr-325	60	39	spudding	spud	VERB
ftr-325	60	40	bit	bit	NOUN
ftr-325	60	41	with	with	ADP
ftr-325	60	42	the	the	DET
ftr-325	60	43	drilling	drilling	NOUN
ftr-325	60	44	rig.‖	rig.‖	PROPN
ftr-325	60	45	thus	thus	ADV
ftr-325	60	46	,	,	PUNCT
ftr-325	60	47	the	the	DET
ftr-325	60	48	taxpayer	taxpayer	NOUN
ftr-325	60	49	did	do	AUX
ftr-325	60	50	not	not	PART
ftr-325	60	51	qualify	qualify	VERB
ftr-325	60	52	under	under	ADP
ftr-325	60	53	the	the	DET
ftr-325	60	54	special	special	ADJ
ftr-325	60	55	rule	rule	NOUN
ftr-325	60	56	.	.	PUNCT
ftr-325	61	1	furthermore	furthermore	ADV
ftr-325	61	2	,	,	PUNCT
ftr-325	61	3	the	the	DET
ftr-325	61	4	3	3	NUM
ftr-325	61	5	-	-	PUNCT
ftr-325	61	6	1/2	1/2	NUM
ftr-325	61	7	-	-	PUNCT
ftr-325	61	8	month	month	NOUN
ftr-325	61	9	rule	rule	NOUN
ftr-325	61	10	of	of	ADP
ftr-325	61	11	reg	reg	NOUN
ftr-325	61	12	.	.	PUNCT
ftr-325	62	1	§	§	PROPN
ftr-325	62	2	1.461	1.461	NUM
ftr-325	62	3	-	-	SYM
ftr-325	62	4	4(d)(6)(ii	4(d)(6)(ii	NUM
ftr-325	62	5	)	)	PUNCT
ftr-325	62	6	,	,	PUNCT
ftr-325	62	7	which	which	PRON
ftr-325	62	8	allows	allow	VERB
ftr-325	62	9	a	a	DET
ftr-325	62	10	taxpayer	taxpayer	NOUN
ftr-325	62	11	to	to	PART
ftr-325	62	12	treat	treat	VERB
ftr-325	62	13	a	a	DET
ftr-325	62	14	liability	liability	NOUN
ftr-325	62	15	as	as	ADP
ftr-325	62	16	having	having	AUX
ftr-325	62	17	been	be	AUX
ftr-325	62	18	economically	economically	ADV
ftr-325	62	19	performed	perform	VERB
ftr-325	62	20	at	at	ADP
ftr-325	62	21	the	the	DET
ftr-325	62	22	time	time	NOUN
ftr-325	62	23	of	of	ADP
ftr-325	62	24	payment	payment	NOUN
ftr-325	62	25	if	if	SCONJ
ftr-325	62	26	that	that	DET
ftr-325	62	27	taxpayer	taxpayer	NOUN
ftr-325	62	28	―reasonably	―reasonably	ADV
ftr-325	62	29	expect[ed	expect[ed	PROPN
ftr-325	62	30	]	]	PUNCT
ftr-325	62	31	the	the	PRON
ftr-325	62	32	.	.	PUNCT
ftr-325	62	33	.	.	PUNCT
ftr-325	62	34	.	.	PUNCT
ftr-325	63	1	[	[	X
ftr-325	63	2	provider	provider	NOUN
ftr-325	63	3	of	of	ADP
ftr-325	63	4	services	service	NOUN
ftr-325	63	5	]	]	PUNCT
ftr-325	63	6	to	to	PART
ftr-325	63	7	provide	provide	VERB
ftr-325	63	8	the	the	DET
ftr-325	63	9	services	service	NOUN
ftr-325	63	10	...	...	PUNCT
ftr-325	63	11	within	within	ADP
ftr-325	63	12	3	3	NUM
ftr-325	63	13	½	½	NOUN
ftr-325	63	14	months	month	NOUN
ftr-325	63	15	after	after	SCONJ
ftr-325	63	16	the	the	DET
ftr-325	63	17	date	date	NOUN
ftr-325	63	18	of	of	ADP
ftr-325	63	19	payment,‖	payment,‖	PROPN
ftr-325	63	20	did	do	AUX
ftr-325	63	21	not	not	PART
ftr-325	63	22	apply	apply	VERB
ftr-325	63	23	―because	―because	NOUN
ftr-325	63	24	,	,	PUNCT
ftr-325	63	25	in	in	ADP
ftr-325	63	26	the	the	DET
ftr-325	63	27	case	case	NOUN
ftr-325	63	28	of	of	ADP
ftr-325	63	29	an	an	DET
ftr-325	63	30	undifferentiated	undifferentiated	ADJ
ftr-325	63	31	,	,	PUNCT
ftr-325	63	32	non	non	ADJ
ftr-325	63	33	-	-	ADJ
ftr-325	63	34	severable	severable	ADJ
ftr-325	63	35	contract	contract	NOUN
ftr-325	63	36	,	,	PUNCT
ftr-325	63	37	the	the	DET
ftr-325	63	38	3	3	NUM
ftr-325	63	39	-	-	PUNCT
ftr-325	63	40	1/2	1/2	NUM
ftr-325	63	41	-	-	PUNCT
ftr-325	63	42	month	month	NOUN
ftr-325	63	43	rule	rule	NOUN
ftr-325	63	44	contemplates	contemplate	VERB
ftr-325	63	45	that	that	SCONJ
ftr-325	63	46	all	all	PRON
ftr-325	63	47	of	of	ADP
ftr-325	63	48	the	the	DET
ftr-325	63	49	services	service	NOUN
ftr-325	63	50	called	call	VERB
ftr-325	63	51	for	for	ADP
ftr-325	63	52	must	must	AUX
ftr-325	63	53	be	be	AUX
ftr-325	63	54	provided	provide	VERB
ftr-325	63	55	within	within	ADP
ftr-325	63	56	3	3	NUM
ftr-325	63	57	-	-	SYM
ftr-325	63	58	1/2	1/2	NUM
ftr-325	63	59	months	month	NOUN
ftr-325	63	60	of	of	ADP
ftr-325	63	61	payment.‖	payment.‖	ADJ
ftr-325	63	62	moreover	moreover	ADV
ftr-325	63	63	,	,	PUNCT
ftr-325	63	64	even	even	ADV
ftr-325	63	65	if	if	SCONJ
ftr-325	63	66	the	the	DET
ftr-325	63	67	3	3	NUM
ftr-325	63	68	-	-	PUNCT
ftr-325	63	69	1/2	1/2	NUM
ftr-325	63	70	-	-	PUNCT
ftr-325	63	71	month	month	NOUN
ftr-325	63	72	rule	rule	NOUN
ftr-325	63	73	applied	apply	VERB
ftr-325	63	74	to	to	PART
ftr-325	63	75	treat	treat	VERB
ftr-325	63	76	some	some	PRON
ftr-325	63	77	of	of	ADP
ftr-325	63	78	the	the	DET
ftr-325	63	79	services	service	NOUN
ftr-325	63	80	due	due	ADJ
ftr-325	63	81	under	under	ADP
ftr-325	63	82	the	the	DET
ftr-325	63	83	contract	contract	NOUN
ftr-325	63	84	as	as	ADP
ftr-325	63	85	having	having	AUX
ftr-325	63	86	been	be	AUX
ftr-325	63	87	economically	economically	ADV
ftr-325	63	88	performed	perform	VERB
ftr-325	63	89	in	in	ADP
ftr-325	63	90	1999	1999	NUM
ftr-325	63	91	,	,	PUNCT
ftr-325	63	92	the	the	DET
ftr-325	63	93	deductions	deduction	NOUN
ftr-325	63	94	allowed	allow	VERB
ftr-325	63	95	under	under	ADP
ftr-325	63	96	the	the	DET
ftr-325	63	97	3	3	NUM
ftr-325	63	98	-	-	PUNCT
ftr-325	63	99	1/2	1/2	NUM
ftr-325	63	100	-	-	PUNCT
ftr-325	63	101	month	month	NOUN
ftr-325	63	102	rule	rule	NOUN
ftr-325	63	103	were	be	AUX
ftr-325	63	104	limited	limit	VERB
ftr-325	63	105	to	to	ADP
ftr-325	63	106	payments	payment	NOUN
ftr-325	63	107	of	of	ADP
ftr-325	63	108	cash	cash	NOUN
ftr-325	63	109	or	or	CCONJ
ftr-325	63	110	cash	cash	NOUN
ftr-325	63	111	equivalents	equivalent	NOUN
ftr-325	63	112	and	and	CCONJ
ftr-325	63	113	did	do	AUX
ftr-325	63	114	not	not	PART
ftr-325	63	115	include	include	VERB
ftr-325	63	116	payments	payment	NOUN
ftr-325	63	117	made	make	VERB
ftr-325	63	118	by	by	ADP
ftr-325	63	119	notes	note	NOUN
ftr-325	63	120	.	.	PUNCT
ftr-325	64	1	finally	finally	ADV
ftr-325	64	2	,	,	PUNCT
ftr-325	64	3	judge	judge	PROPN
ftr-325	64	4	gustafson	gustafson	PROPN
ftr-325	64	5	held	hold	VERB
ftr-325	64	6	that	that	SCONJ
ftr-325	64	7	a	a	DET
ftr-325	64	8	trial	trial	NOUN
ftr-325	64	9	was	be	AUX
ftr-325	64	10	warranted	warrant	VERB
ftr-325	64	11	on	on	ADP
ftr-325	64	12	how	how	SCONJ
ftr-325	64	13	much	much	ADJ
ftr-325	64	14	of	of	ADP
ftr-325	64	15	the	the	DET
ftr-325	64	16	idc	idc	PROPN
ftr-325	64	17	was	be	AUX
ftr-325	64	18	actually	actually	ADV
ftr-325	64	19	incurred	incur	VERB
ftr-325	64	20	in	in	ADP
ftr-325	64	21	1999	1999	NUM
ftr-325	64	22	and	and	CCONJ
ftr-325	64	23	could	could	AUX
ftr-325	64	24	be	be	AUX
ftr-325	64	25	deducted	deduct	VERB
ftr-325	64	26	under	under	ADP
ftr-325	64	27	the	the	DET
ftr-325	64	28	general	general	ADJ
ftr-325	64	29	economic	economic	ADJ
ftr-325	64	30	performance	performance	NOUN
ftr-325	64	31	rule	rule	NOUN
ftr-325	64	32	of	of	ADP
ftr-325	64	33	§	§	PROPN
ftr-325	64	34	461(h	461(h	PROPN
ftr-325	64	35	)	)	PUNCT
ftr-325	64	36	.	.	PUNCT
ftr-325	65	1	2	2	X
ftr-325	65	2	.	.	X
ftr-325	65	3	you‘ll	you‘ll	NOUN
ftr-325	65	4	learn	learn	VERB
ftr-325	65	5	more	more	ADJ
ftr-325	65	6	about	about	ADP
ftr-325	65	7	insurance	insurance	NOUN
ftr-325	65	8	company	company	NOUN
ftr-325	65	9	taxation	taxation	NOUN
ftr-325	65	10	than	than	ADP
ftr-325	65	11	income	income	NOUN
ftr-325	65	12	tax	tax	NOUN
ftr-325	65	13	accounting	accounting	NOUN
ftr-325	65	14	reading	read	VERB
ftr-325	65	15	this	this	DET
ftr-325	65	16	case	case	NOUN
ftr-325	65	17	.	.	PUNCT
ftr-325	66	1	massachusetts	massachusetts	PROPN
ftr-325	66	2	mutual	mutual	PROPN
ftr-325	66	3	life	life	PROPN
ftr-325	66	4	insurance	insurance	PROPN
ftr-325	66	5	co.	co.	PROPN
ftr-325	66	6	v.	v.	PROPN
ftr-325	66	7	united	united	PROPN
ftr-325	66	8	states	states	PROPN
ftr-325	66	9	,	,	PUNCT
ftr-325	66	10	103	103	NUM
ftr-325	66	11	fed	fed	PROPN
ftr-325	66	12	.	.	PUNCT
ftr-325	67	1	cl	cl	NOUN
ftr-325	67	2	.	.	PROPN
ftr-325	67	3	111	111	NUM
ftr-325	67	4	(	(	PUNCT
ftr-325	67	5	fed	fed	PROPN
ftr-325	67	6	.	.	PUNCT
ftr-325	68	1	cl	cl	NOUN
ftr-325	68	2	.	.	PUNCT
ftr-325	69	1	1/30/12	1/30/12	NUM
ftr-325	69	2	)	)	PUNCT
ftr-325	69	3	.	.	PUNCT
ftr-325	70	1	the	the	DET
ftr-325	70	2	court	court	NOUN
ftr-325	70	3	of	of	ADP
ftr-325	70	4	federal	federal	ADJ
ftr-325	70	5	claims	claim	NOUN
ftr-325	70	6	(	(	PUNCT
ftr-325	70	7	judge	judge	NOUN
ftr-325	70	8	horn	horn	NOUN
ftr-325	70	9	)	)	PUNCT
ftr-325	70	10	held	hold	VERB
ftr-325	70	11	that	that	SCONJ
ftr-325	70	12	the	the	DET
ftr-325	70	13	taxpayer	taxpayer	NOUN
ftr-325	70	14	,	,	PUNCT
ftr-325	70	15	an	an	DET
ftr-325	70	16	accrual	accrual	ADJ
ftr-325	70	17	method	method	NOUN
ftr-325	70	18	mutual	mutual	ADJ
ftr-325	70	19	life	life	NOUN
ftr-325	70	20	insurance	insurance	NOUN
ftr-325	70	21	company	company	NOUN
ftr-325	70	22	could	could	AUX
ftr-325	70	23	deduct	deduct	VERB
ftr-325	70	24	guaranteed	guarantee	VERB
ftr-325	70	25	minimum	minimum	ADJ
ftr-325	70	26	policyholder	policyholder	NOUN
ftr-325	70	27	dividends	dividend	NOUN
ftr-325	70	28	in	in	ADP
ftr-325	70	29	the	the	DET
ftr-325	70	30	year	year	NOUN
ftr-325	70	31	that	that	PRON
ftr-325	70	32	the	the	DET
ftr-325	70	33	board	board	NOUN
ftr-325	70	34	of	of	ADP
ftr-325	70	35	directors	director	NOUN
ftr-325	70	36	passed	pass	VERB
ftr-325	70	37	a	a	DET
ftr-325	70	38	resolution	resolution	NOUN
ftr-325	70	39	to	to	PART
ftr-325	70	40	pay	pay	VERB
ftr-325	70	41	the	the	DET
ftr-325	70	42	dividends	dividend	NOUN
ftr-325	70	43	during	during	ADP
ftr-325	70	44	the	the	DET
ftr-325	70	45	following	following	ADJ
ftr-325	70	46	year	year	NOUN
ftr-325	70	47	.	.	PUNCT
ftr-325	71	1	all	all	DET
ftr-325	71	2	events	event	NOUN
ftr-325	71	3	fixing	fix	VERB
ftr-325	71	4	liability	liability	NOUN
ftr-325	71	5	had	have	AUX
ftr-325	71	6	occurred	occur	VERB
ftr-325	71	7	and	and	CCONJ
ftr-325	71	8	the	the	DET
ftr-325	71	9	obligation	obligation	NOUN
ftr-325	71	10	to	to	PART
ftr-325	71	11	pay	pay	VERB
ftr-325	71	12	out	out	ADP
ftr-325	71	13	at	at	ADP
ftr-325	71	14	least	least	ADJ
ftr-325	71	15	a	a	DET
ftr-325	71	16	minimum	minimum	ADJ
ftr-325	71	17	amount	amount	NOUN
ftr-325	71	18	established	establish	VERB
ftr-325	71	19	both	both	CCONJ
ftr-325	71	20	the	the	DET
ftr-325	71	21	fact	fact	NOUN
ftr-325	71	22	of	of	ADP
ftr-325	71	23	liability	liability	NOUN
ftr-325	71	24	and	and	CCONJ
ftr-325	71	25	that	that	SCONJ
ftr-325	71	26	the	the	DET
ftr-325	71	27	liability	liability	NOUN
ftr-325	71	28	could	could	AUX
ftr-325	71	29	be	be	AUX
ftr-325	71	30	determined	determine	VERB
ftr-325	71	31	with	with	ADP
ftr-325	71	32	reasonable	reasonable	ADJ
ftr-325	71	33	accuracy	accuracy	NOUN
ftr-325	71	34	.	.	PUNCT
ftr-325	72	1	pursuant	pursuant	ADJ
ftr-325	72	2	to	to	ADP
ftr-325	72	3	§	§	PROPN
ftr-325	72	4	461(h)(3	461(h)(3	NUM
ftr-325	72	5	)	)	PUNCT
ftr-325	72	6	and	and	CCONJ
ftr-325	72	7	reg	reg	NOUN
ftr-325	72	8	.	.	PUNCT
ftr-325	73	1	§	§	PROPN
ftr-325	73	2	1.461	1.461	NUM
ftr-325	73	3	-	-	SYM
ftr-325	73	4	5	5	NUM
ftr-325	73	5	because	because	SCONJ
ftr-325	73	6	policyholder	policyholder	NOUN
ftr-325	73	7	dividends	dividend	NOUN
ftr-325	73	8	were	be	AUX
ftr-325	73	9	in	in	ADP
ftr-325	73	10	the	the	DET
ftr-325	73	11	nature	nature	NOUN
ftr-325	73	12	of	of	ADP
ftr-325	73	13	return	return	NOUN
ftr-325	73	14	of	of	ADP
ftr-325	73	15	premium	premium	NOUN
ftr-325	73	16	,	,	PUNCT
ftr-325	73	17	and	and	CCONJ
ftr-325	73	18	they	they	PRON
ftr-325	73	19	qualified	qualify	VERB
ftr-325	73	20	under	under	ADP
ftr-325	73	21	reg	reg	NOUN
ftr-325	73	22	.	.	PUNCT
ftr-325	74	1	§	§	PROPN
ftr-325	74	2	1.461	1.461	NUM
ftr-325	74	3	-	-	SYM
ftr-325	74	4	4(g)(3	4(g)(3	NUM
ftr-325	74	5	)	)	PUNCT
ftr-325	74	6	as	as	ADP
ftr-325	74	7	―rebates	―rebate	NOUN
ftr-325	74	8	or	or	CCONJ
ftr-325	74	9	refunds,‖	refunds,‖	PROPN
ftr-325	74	10	and	and	CCONJ
ftr-325	74	11	thereby	thereby	ADV
ftr-325	74	12	satisfied	satisfy	VERB
ftr-325	74	13	both	both	CCONJ
ftr-325	74	14	the	the	DET
ftr-325	74	15	matching	matching	NOUN
ftr-325	74	16	requirement	requirement	NOUN
ftr-325	74	17	and	and	CCONJ
ftr-325	74	18	the	the	DET
ftr-325	74	19	recurring	recur	VERB
ftr-325	74	20	item	item	NOUN
ftr-325	74	21	exceptions	exception	NOUN
ftr-325	74	22	to	to	ADP
ftr-325	74	23	the	the	DET
ftr-325	74	24	economic	economic	ADJ
ftr-325	74	25	performance	performance	NOUN
ftr-325	74	26	rule	rule	NOUN
ftr-325	74	27	.	.	PUNCT
ftr-325	75	1	further	far	ADV
ftr-325	75	2	,	,	PUNCT
ftr-325	75	3	the	the	DET
ftr-325	75	4	court	court	NOUN
ftr-325	75	5	rejected	reject	VERB
ftr-325	75	6	the	the	DET
ftr-325	75	7	government‘s	government‘s	NOUN
ftr-325	75	8	argument	argument	NOUN
ftr-325	75	9	that	that	SCONJ
ftr-325	75	10	the	the	DET
ftr-325	75	11	economic	economic	ADJ
ftr-325	75	12	substance	substance	NOUN
ftr-325	75	13	doctrine	doctrine	NOUN
ftr-325	75	14	applied	apply	VERB
ftr-325	75	15	to	to	PART
ftr-325	75	16	prevent	prevent	VERB
ftr-325	75	17	the	the	DET
ftr-325	75	18	taxpayer	taxpayer	NOUN
ftr-325	75	19	from	from	ADP
ftr-325	75	20	accounting	account	VERB
ftr-325	75	21	for	for	ADP
ftr-325	75	22	dividends	dividend	NOUN
ftr-325	75	23	in	in	ADP
ftr-325	75	24	guarantee	guarantee	NOUN
ftr-325	75	25	years	year	NOUN
ftr-325	75	26	;	;	PUNCT
ftr-325	75	27	the	the	DET
ftr-325	75	28	taxpayer	taxpayer	NOUN
ftr-325	75	29	―did	―did	AUX
ftr-325	75	30	not	not	PART
ftr-325	75	31	engage	engage	VERB
ftr-325	75	32	in	in	ADP
ftr-325	75	33	a	a	DET
ftr-325	75	34	typical	typical	ADJ
ftr-325	75	35	transaction	transaction	NOUN
ftr-325	75	36	with	with	ADP
ftr-325	75	37	an	an	DET
ftr-325	75	38	investment	investment	NOUN
ftr-325	75	39	followed	follow	VERB
ftr-325	75	40	by	by	ADP
ftr-325	75	41	a	a	DET
ftr-325	75	42	deduction	deduction	NOUN
ftr-325	75	43	.	.	PUNCT
ftr-325	76	1	instead	instead	ADV
ftr-325	76	2	,	,	PUNCT
ftr-325	76	3	as	as	SCONJ
ftr-325	76	4	plaintiff	plaintiff	NOUN
ftr-325	76	5	notes	note	VERB
ftr-325	76	6	,	,	PUNCT
ftr-325	76	7	plaintiff‘s	plaintiff‘s	NOUN
ftr-325	76	8	payment	payment	NOUN
ftr-325	76	9	of	of	ADP
ftr-325	76	10	policyholder	policyholder	NOUN
ftr-325	76	11	dividends	dividend	NOUN
ftr-325	76	12	was	be	AUX
ftr-325	76	13	not	not	PART
ftr-325	76	14	designed	design	VERB
ftr-325	76	15	to	to	PART
ftr-325	76	16	generate	generate	VERB
ftr-325	76	17	a	a	DET
ftr-325	76	18	tax	tax	NOUN
ftr-325	76	19	benefit	benefit	NOUN
ftr-325	76	20	,	,	PUNCT
ftr-325	76	21	rather	rather	ADV
ftr-325	76	22	‗the	‗the	DET
ftr-325	76	23	payment	payment	NOUN
ftr-325	76	24	of	of	ADP
ftr-325	76	25	policyholder	policyholder	NOUN
ftr-325	76	26	dividends	dividend	NOUN
ftr-325	76	27	is	be	AUX
ftr-325	76	28	central	central	ADJ
ftr-325	76	29	to	to	PART
ftr-325	76	30	plaintiff‘s	plaintiff‘s	VERB
ftr-325	76	31	business	business	NOUN
ftr-325	76	32	and	and	CCONJ
ftr-325	76	33	that	that	PRON
ftr-325	76	34	of	of	ADP
ftr-325	76	35	the	the	DET
ftr-325	76	36	mutual	mutual	ADJ
ftr-325	76	37	life	life	NOUN
ftr-325	76	38	insurance	insurance	NOUN
ftr-325	76	39	industry	industry	NOUN
ftr-325	76	40	as	as	ADP
ftr-325	76	41	a	a	DET
ftr-325	76	42	whole	whole	NOUN
ftr-325	76	43	,	,	PUNCT
ftr-325	76	44	‘	'	PUNCT
ftr-325	76	45	and	and	CCONJ
ftr-325	76	46	to	to	ADP
ftr-325	76	47	the	the	DET
ftr-325	76	48	benefit	benefit	NOUN
ftr-325	76	49	of	of	ADP
ftr-325	76	50	the	the	DET
ftr-325	76	51	policyholder.‖	policyholder.‖	NOUN
ftr-325	76	52	508	508	NUM
ftr-325	76	53	florida	florida	PROPN
ftr-325	76	54	tax	tax	NOUN
ftr-325	76	55	review	review	NOUN
ftr-325	77	1	[	[	X
ftr-325	77	2	vol	vol	NOUN
ftr-325	77	3	.	.	PROPN
ftr-325	77	4	13:10	13:10	NUM
ftr-325	77	5	ii	ii	NOUN
ftr-325	77	6	.	.	PUNCT
ftr-325	78	1	business	business	NOUN
ftr-325	78	2	income	income	NOUN
ftr-325	78	3	and	and	CCONJ
ftr-325	78	4	deductions	deduction	NOUN
ftr-325	78	5	a.	a.	NOUN
ftr-325	78	6	income	income	NOUN
ftr-325	78	7	1	1	NUM
ftr-325	78	8	.	.	PUNCT
ftr-325	79	1	the	the	DET
ftr-325	79	2	dentist‘s	dentist‘s	NOUN
ftr-325	79	3	income	income	NOUN
ftr-325	79	4	is	be	AUX
ftr-325	79	5	taxable	taxable	ADJ
ftr-325	79	6	to	to	ADP
ftr-325	79	7	the	the	DET
ftr-325	79	8	dentist	dentist	NOUN
ftr-325	79	9	,	,	PUNCT
ftr-325	79	10	just	just	ADV
ftr-325	79	11	like	like	SCONJ
ftr-325	79	12	his	his	PRON
ftr-325	79	13	lawyer‘s	lawyer‘s	NOUN
ftr-325	79	14	income	income	NOUN
ftr-325	79	15	is	be	AUX
ftr-325	79	16	taxable	taxable	ADJ
ftr-325	79	17	to	to	ADP
ftr-325	79	18	the	the	DET
ftr-325	79	19	lawyer	lawyer	NOUN
ftr-325	79	20	.	.	PUNCT
ftr-325	80	1	walker	walker	PROPN
ftr-325	80	2	v.	v.	PROPN
ftr-325	80	3	commissioner	commissioner	PROPN
ftr-325	80	4	,	,	PUNCT
ftr-325	80	5	t.c	t.c	PROPN
ftr-325	80	6	.	.	PROPN
ftr-325	80	7	memo	memo	NOUN
ftr-325	80	8	.	.	PUNCT
ftr-325	81	1	2012	2012	NUM
ftr-325	81	2	-	-	SYM
ftr-325	81	3	5	5	NUM
ftr-325	81	4	(	(	PUNCT
ftr-325	81	5	1/9/12	1/9/12	NUM
ftr-325	81	6	)	)	PUNCT
ftr-325	81	7	.	.	PUNCT
ftr-325	82	1	the	the	DET
ftr-325	82	2	taxpayer	taxpayer	NOUN
ftr-325	82	3	dentist	dentist	NOUN
ftr-325	82	4	practiced	practice	VERB
ftr-325	82	5	through	through	ADP
ftr-325	82	6	an	an	DET
ftr-325	82	7	llc	llc	NOUN
ftr-325	82	8	,	,	PUNCT
ftr-325	82	9	owned	own	VERB
ftr-325	82	10	1	1	NUM
ftr-325	82	11	percent	percent	NOUN
ftr-325	82	12	by	by	ADP
ftr-325	82	13	the	the	DET
ftr-325	82	14	taxpayer	taxpayer	NOUN
ftr-325	82	15	and	and	CCONJ
ftr-325	82	16	99	99	NUM
ftr-325	82	17	percent	percent	NOUN
ftr-325	82	18	by	by	ADP
ftr-325	82	19	a	a	DET
ftr-325	82	20	partnership	partnership	NOUN
ftr-325	82	21	that	that	PRON
ftr-325	82	22	included	include	VERB
ftr-325	82	23	the	the	DET
ftr-325	82	24	dentist‘s	dentist‘s	NOUN
ftr-325	82	25	children	child	NOUN
ftr-325	82	26	.	.	PUNCT
ftr-325	83	1	the	the	DET
ftr-325	83	2	arrangement	arrangement	NOUN
ftr-325	83	3	was	be	AUX
ftr-325	83	4	patterned	pattern	VERB
ftr-325	83	5	on	on	ADP
ftr-325	83	6	entities	entity	NOUN
ftr-325	83	7	created	create	VERB
ftr-325	83	8	by	by	ADP
ftr-325	83	9	scott	scott	PROPN
ftr-325	83	10	and	and	CCONJ
ftr-325	83	11	darren	darren	PROPN
ftr-325	83	12	cole	cole	PROPN
ftr-325	83	13	to	to	PART
ftr-325	83	14	avoid	avoid	VERB
ftr-325	83	15	income	income	NOUN
ftr-325	83	16	and	and	CCONJ
ftr-325	83	17	employment	employment	NOUN
ftr-325	83	18	on	on	ADP
ftr-325	83	19	their	their	PRON
ftr-325	83	20	law	law	NOUN
ftr-325	83	21	practice	practice	NOUN
ftr-325	83	22	and	and	CCONJ
ftr-325	83	23	rejected	reject	VERB
ftr-325	83	24	in	in	ADP
ftr-325	83	25	cole	cole	PROPN
ftr-325	83	26	v.	v.	PROPN
ftr-325	83	27	commissioner	commissioner	PROPN
ftr-325	83	28	,	,	PUNCT
ftr-325	83	29	637	637	NUM
ftr-325	83	30	f.3d	f.3d	NUM
ftr-325	83	31	767	767	NUM
ftr-325	83	32	(	(	PUNCT
ftr-325	83	33	7th	7th	ADJ
ftr-325	83	34	cir	cir	NOUN
ftr-325	83	35	.	.	PUNCT
ftr-325	83	36	2011	2011	NUM
ftr-325	83	37	)	)	PUNCT
ftr-325	83	38	.	.	PUNCT
ftr-325	84	1	the	the	DET
ftr-325	84	2	tax	tax	NOUN
ftr-325	84	3	court	court	NOUN
ftr-325	84	4	(	(	PUNCT
ftr-325	84	5	judge	judge	PROPN
ftr-325	84	6	cohen	cohen	PROPN
ftr-325	84	7	)	)	PUNCT
ftr-325	84	8	held	hold	VERB
ftr-325	84	9	that	that	SCONJ
ftr-325	84	10	the	the	DET
ftr-325	84	11	arrangement	arrangement	NOUN
ftr-325	84	12	represented	represent	VERB
ftr-325	84	13	an	an	DET
ftr-325	84	14	anticipatory	anticipatory	ADJ
ftr-325	84	15	assignment	assignment	NOUN
ftr-325	84	16	of	of	ADP
ftr-325	84	17	income	income	NOUN
ftr-325	84	18	that	that	PRON
ftr-325	84	19	was	be	AUX
ftr-325	84	20	taxable	taxable	ADJ
ftr-325	84	21	to	to	ADP
ftr-325	84	22	the	the	DET
ftr-325	84	23	taxpayer	taxpayer	NOUN
ftr-325	84	24	.	.	PUNCT
ftr-325	85	1	the	the	DET
ftr-325	85	2	only	only	ADJ
ftr-325	85	3	distinction	distinction	NOUN
ftr-325	85	4	between	between	ADP
ftr-325	85	5	the	the	DET
ftr-325	85	6	taxpayer	taxpayer	NOUN
ftr-325	85	7	and	and	CCONJ
ftr-325	85	8	the	the	DET
ftr-325	85	9	taxpayers	taxpayer	NOUN
ftr-325	85	10	in	in	ADP
ftr-325	85	11	cole	cole	PROPN
ftr-325	85	12	was	be	AUX
ftr-325	85	13	the	the	DET
ftr-325	85	14	practice	practice	NOUN
ftr-325	85	15	of	of	ADP
ftr-325	85	16	dentistry	dentistry	NOUN
ftr-325	85	17	versus	versus	ADP
ftr-325	85	18	law	law	NOUN
ftr-325	85	19	,	,	PUNCT
ftr-325	85	20	a	a	DET
ftr-325	85	21	distinction	distinction	NOUN
ftr-325	85	22	that	that	PRON
ftr-325	85	23	did	do	AUX
ftr-325	85	24	not	not	PART
ftr-325	85	25	make	make	VERB
ftr-325	85	26	a	a	DET
ftr-325	85	27	difference	difference	NOUN
ftr-325	85	28	.	.	PUNCT
ftr-325	86	1	2	2	X
ftr-325	86	2	.	.	X
ftr-325	86	3	assignment	assignment	NOUN
ftr-325	86	4	of	of	ADP
ftr-325	86	5	income	income	NOUN
ftr-325	86	6	principles	principle	NOUN
ftr-325	86	7	are	be	AUX
ftr-325	86	8	alive	alive	ADJ
ftr-325	86	9	and	and	CCONJ
ftr-325	86	10	well	well	ADV
ftr-325	86	11	,	,	PUNCT
ftr-325	86	12	sort	sort	ADV
ftr-325	86	13	of	of	ADV
ftr-325	86	14	.	.	PUNCT
ftr-325	87	1	owen	owen	PROPN
ftr-325	87	2	v.	v.	PROPN
ftr-325	87	3	commissioner	commissioner	PROPN
ftr-325	87	4	,	,	PUNCT
ftr-325	87	5	t.c	t.c	PROPN
ftr-325	87	6	.	.	PROPN
ftr-325	87	7	memo	memo	NOUN
ftr-325	87	8	.	.	PUNCT
ftr-325	88	1	2012	2012	NUM
ftr-325	88	2	-	-	SYM
ftr-325	88	3	21	21	NUM
ftr-325	88	4	(	(	PUNCT
ftr-325	88	5	1/19/12	1/19/12	NUM
ftr-325	88	6	)	)	PUNCT
ftr-325	88	7	.	.	PUNCT
ftr-325	89	1	the	the	DET
ftr-325	89	2	taxpayers	taxpayer	NOUN
ftr-325	89	3	,	,	PUNCT
ftr-325	89	4	john	john	PROPN
ftr-325	89	5	and	and	CCONJ
ftr-325	89	6	laura	laura	PROPN
ftr-325	89	7	owen	owen	PROPN
ftr-325	89	8	incorporated	incorporate	VERB
ftr-325	89	9	a	a	DET
ftr-325	89	10	personal	personal	ADJ
ftr-325	89	11	services	service	NOUN
ftr-325	89	12	company	company	NOUN
ftr-325	89	13	,	,	PUNCT
ftr-325	89	14	j&l	j&l	PROPN
ftr-325	89	15	owen	owen	PROPN
ftr-325	89	16	,	,	PUNCT
ftr-325	89	17	inc	inc	PROPN
ftr-325	89	18	.	.	PROPN
ftr-325	89	19	,	,	PUNCT
ftr-325	89	20	in	in	ADP
ftr-325	89	21	which	which	PRON
ftr-325	89	22	they	they	PRON
ftr-325	89	23	were	be	AUX
ftr-325	89	24	the	the	DET
ftr-325	89	25	sole	sole	ADJ
ftr-325	89	26	shareholders	shareholder	NOUN
ftr-325	89	27	.	.	PUNCT
ftr-325	90	1	in	in	ADP
ftr-325	90	2	1997	1997	NUM
ftr-325	90	3	,	,	PUNCT
ftr-325	90	4	john	john	PROPN
ftr-325	90	5	owen	owen	PROPN
ftr-325	90	6	and	and	CCONJ
ftr-325	90	7	two	two	NUM
ftr-325	90	8	others	other	NOUN
ftr-325	90	9	formed	form	VERB
ftr-325	90	10	two	two	NUM
ftr-325	90	11	companies	company	NOUN
ftr-325	90	12	,	,	PUNCT
ftr-325	90	13	family	family	NOUN
ftr-325	90	14	first	first	ADJ
ftr-325	90	15	insurance	insurance	NOUN
ftr-325	90	16	services	service	NOUN
ftr-325	90	17	companies	company	NOUN
ftr-325	90	18	(	(	PUNCT
ftr-325	90	19	ffis	ffis	PROPN
ftr-325	90	20	)	)	PUNCT
ftr-325	90	21	and	and	CCONJ
ftr-325	90	22	ffeap	ffeap	NOUN
ftr-325	90	23	,	,	PUNCT
ftr-325	90	24	which	which	PRON
ftr-325	90	25	sold	sell	VERB
ftr-325	90	26	insurance	insurance	NOUN
ftr-325	90	27	related	relate	VERB
ftr-325	90	28	and	and	CCONJ
ftr-325	90	29	financial	financial	ADJ
ftr-325	90	30	products	product	NOUN
ftr-325	90	31	.	.	PUNCT
ftr-325	91	1	john	john	PROPN
ftr-325	91	2	was	be	AUX
ftr-325	91	3	both	both	CCONJ
ftr-325	91	4	an	an	DET
ftr-325	91	5	officer	officer	NOUN
ftr-325	91	6	/	/	SYM
ftr-325	91	7	employee	employee	NOUN
ftr-325	91	8	and	and	CCONJ
ftr-325	91	9	an	an	DET
ftr-325	91	10	independent	independent	ADJ
ftr-325	91	11	contractor	contractor	NOUN
ftr-325	91	12	salesman	salesman	NOUN
ftr-325	91	13	.	.	PUNCT
ftr-325	92	1	laura	laura	PROPN
ftr-325	92	2	was	be	AUX
ftr-325	92	3	employed	employ	VERB
ftr-325	92	4	by	by	ADP
ftr-325	92	5	ffis	ffis	NOUN
ftr-325	92	6	as	as	ADP
ftr-325	92	7	an	an	DET
ftr-325	92	8	executive	executive	NOUN
ftr-325	92	9	.	.	PUNCT
ftr-325	93	1	in	in	ADP
ftr-325	93	2	2002	2002	NUM
ftr-325	93	3	,	,	PUNCT
ftr-325	93	4	john	john	PROPN
ftr-325	93	5	sold	sell	VERB
ftr-325	93	6	his	his	PRON
ftr-325	93	7	50	50	NUM
ftr-325	93	8	percent	percent	NOUN
ftr-325	93	9	interest	interest	NOUN
ftr-325	93	10	in	in	ADP
ftr-325	93	11	the	the	DET
ftr-325	93	12	two	two	NUM
ftr-325	93	13	companies	company	NOUN
ftr-325	93	14	for	for	ADP
ftr-325	93	15	$	$	SYM
ftr-325	93	16	7.5	7.5	NUM
ftr-325	93	17	million	million	NUM
ftr-325	93	18	,	,	PUNCT
ftr-325	93	19	$	$	SYM
ftr-325	93	20	3.8	3.8	NUM
ftr-325	93	21	million	million	NUM
ftr-325	93	22	of	of	ADP
ftr-325	93	23	which	which	PRON
ftr-325	93	24	was	be	AUX
ftr-325	93	25	paid	pay	VERB
ftr-325	93	26	in	in	ADP
ftr-325	93	27	the	the	DET
ftr-325	93	28	form	form	NOUN
ftr-325	93	29	of	of	ADP
ftr-325	93	30	a	a	DET
ftr-325	93	31	cashier‘s	cashier‘s	ADJ
ftr-325	93	32	check	check	NOUN
ftr-325	93	33	.	.	PUNCT
ftr-325	94	1	the	the	DET
ftr-325	94	2	taxpayer	taxpayer	NOUN
ftr-325	94	3	reported	report	VERB
ftr-325	94	4	$	$	SYM
ftr-325	94	5	1.9	1.9	NUM
ftr-325	94	6	million	million	NUM
ftr-325	94	7	on	on	ADP
ftr-325	94	8	the	the	DET
ftr-325	94	9	sale	sale	NOUN
ftr-325	94	10	of	of	ADP
ftr-325	94	11	ffis	ffis	NOUN
ftr-325	94	12	as	as	ADP
ftr-325	94	13	capital	capital	NOUN
ftr-325	94	14	gain	gain	NOUN
ftr-325	94	15	and	and	CCONJ
ftr-325	94	16	attempted	attempt	VERB
ftr-325	94	17	to	to	PART
ftr-325	94	18	roll	roll	VERB
ftr-325	94	19	over	over	ADP
ftr-325	94	20	$	$	SYM
ftr-325	94	21	1.9	1.9	NUM
ftr-325	94	22	million	million	NUM
ftr-325	94	23	of	of	ADP
ftr-325	94	24	gain	gain	NOUN
ftr-325	94	25	on	on	ADP
ftr-325	94	26	the	the	DET
ftr-325	94	27	sale	sale	NOUN
ftr-325	94	28	of	of	ADP
ftr-325	94	29	ffeap	ffeap	NOUN
ftr-325	94	30	into	into	ADP
ftr-325	94	31	a	a	DET
ftr-325	94	32	jewelry	jewelry	NOUN
ftr-325	94	33	business	business	NOUN
ftr-325	94	34	under	under	ADP
ftr-325	94	35	§	§	PROPN
ftr-325	94	36	1045	1045	NUM
ftr-325	94	37	(	(	PUNCT
ftr-325	94	38	rollover	rollover	NOUN
ftr-325	94	39	of	of	ADP
ftr-325	94	40	an	an	DET
ftr-325	94	41	investment	investment	NOUN
ftr-325	94	42	of	of	ADP
ftr-325	94	43	one	one	NUM
ftr-325	94	44	small	small	ADJ
ftr-325	94	45	business	business	NOUN
ftr-325	94	46	corporation	corporation	NOUN
ftr-325	94	47	into	into	ADP
ftr-325	94	48	another	another	DET
ftr-325	94	49	small	small	ADJ
ftr-325	94	50	business	business	NOUN
ftr-325	94	51	corporation	corporation	NOUN
ftr-325	94	52	)	)	PUNCT
ftr-325	94	53	.	.	PUNCT
ftr-325	95	1	in	in	ADP
ftr-325	95	2	each	each	PRON
ftr-325	95	3	of	of	ADP
ftr-325	95	4	january	january	PROPN
ftr-325	95	5	and	and	CCONJ
ftr-325	95	6	december	december	PROPN
ftr-325	95	7	2003	2003	NUM
ftr-325	95	8	the	the	DET
ftr-325	95	9	purchaser	purchaser	NOUN
ftr-325	95	10	paid	pay	VERB
ftr-325	95	11	an	an	DET
ftr-325	95	12	additional	additional	ADJ
ftr-325	95	13	$	$	SYM
ftr-325	95	14	1.5	1.5	NUM
ftr-325	95	15	million	million	NUM
ftr-325	95	16	into	into	ADP
ftr-325	95	17	the	the	DET
ftr-325	95	18	owen	owen	PROPN
ftr-325	95	19	family	family	PROPN
ftr-325	95	20	trust	trust	PROPN
ftr-325	95	21	.	.	PUNCT
ftr-325	96	1	the	the	DET
ftr-325	96	2	taxpayers	taxpayer	NOUN
ftr-325	96	3	‘	‘	PART
ftr-325	96	4	accountant	accountant	NOUN
ftr-325	96	5	mistakenly	mistakenly	ADV
ftr-325	96	6	omitted	omit	VERB
ftr-325	96	7	the	the	DET
ftr-325	96	8	second	second	ADJ
ftr-325	96	9	payment	payment	NOUN
ftr-325	96	10	from	from	ADP
ftr-325	96	11	the	the	DET
ftr-325	96	12	taxpayers	taxpayer	NOUN
ftr-325	96	13	‘	'	PUNCT
ftr-325	96	14	2003	2003	NUM
ftr-325	96	15	return	return	NOUN
ftr-325	96	16	.	.	PUNCT
ftr-325	97	1	an	an	DET
ftr-325	97	2	employment	employment	NOUN
ftr-325	97	3	agreement	agreement	NOUN
ftr-325	97	4	retained	retain	VERB
ftr-325	97	5	john	john	PROPN
ftr-325	97	6	as	as	ADP
ftr-325	97	7	president	president	NOUN
ftr-325	97	8	of	of	ADP
ftr-325	97	9	ffis	ffis	PROPN
ftr-325	97	10	and	and	CCONJ
ftr-325	97	11	vice	vice	NOUN
ftr-325	97	12	-	-	NOUN
ftr-325	97	13	president	president	NOUN
ftr-325	97	14	of	of	ADP
ftr-325	97	15	ffeap	ffeap	PROPN
ftr-325	97	16	.	.	PUNCT
ftr-325	98	1	various	various	ADJ
ftr-325	98	2	compensation	compensation	NOUN
ftr-325	98	3	and	and	CCONJ
ftr-325	98	4	incentive	incentive	NOUN
ftr-325	98	5	payments	payment	NOUN
ftr-325	98	6	pursuant	pursuant	ADJ
ftr-325	98	7	to	to	ADP
ftr-325	98	8	the	the	DET
ftr-325	98	9	agreement	agreement	NOUN
ftr-325	98	10	and	and	CCONJ
ftr-325	98	11	amendments	amendment	NOUN
ftr-325	98	12	signed	sign	VERB
ftr-325	98	13	by	by	ADP
ftr-325	98	14	john	john	PROPN
ftr-325	98	15	in	in	ADP
ftr-325	98	16	his	his	PRON
ftr-325	98	17	role	role	NOUN
ftr-325	98	18	as	as	ADP
ftr-325	98	19	president	president	NOUN
ftr-325	98	20	of	of	ADP
ftr-325	98	21	ffis	ffis	PROPN
ftr-325	98	22	were	be	AUX
ftr-325	98	23	made	make	VERB
ftr-325	98	24	to	to	ADP
ftr-325	98	25	j&l	j&l	PROPN
ftr-325	98	26	owen	owen	PROPN
ftr-325	98	27	,	,	PUNCT
ftr-325	98	28	inc	inc	PROPN
ftr-325	98	29	.	.	PROPN
ftr-325	98	30	in	in	ADP
ftr-325	98	31	2002	2002	NUM
ftr-325	98	32	j&l	j&l	PROPN
ftr-325	98	33	owen	owen	PROPN
ftr-325	98	34	,	,	PUNCT
ftr-325	98	35	inc	inc	PROPN
ftr-325	98	36	.	.	PROPN
ftr-325	98	37	reported	report	VERB
ftr-325	98	38	$	$	SYM
ftr-325	98	39	910,454	910,454	NUM
ftr-325	98	40	of	of	ADP
ftr-325	98	41	wages	wage	NOUN
ftr-325	98	42	to	to	ADP
ftr-325	98	43	john	john	PROPN
ftr-325	98	44	and	and	CCONJ
ftr-325	98	45	$	$	SYM
ftr-325	98	46	225,000	225,000	NUM
ftr-325	98	47	to	to	ADP
ftr-325	98	48	laura	laura	NOUN
ftr-325	98	49	on	on	ADP
ftr-325	98	50	forms	form	NOUN
ftr-325	98	51	w-2	w-2	NOUN
ftr-325	98	52	,	,	PUNCT
ftr-325	98	53	which	which	PRON
ftr-325	98	54	wages	wage	NOUN
ftr-325	98	55	were	be	AUX
ftr-325	98	56	deducted	deduct	VERB
ftr-325	98	57	by	by	ADP
ftr-325	98	58	the	the	DET
ftr-325	98	59	corporation	corporation	NOUN
ftr-325	98	60	.	.	PUNCT
ftr-325	99	1	the	the	DET
ftr-325	99	2	tax	tax	NOUN
ftr-325	99	3	court	court	NOUN
ftr-325	99	4	(	(	PUNCT
ftr-325	99	5	judge	judge	PROPN
ftr-325	99	6	wherry	wherry	PROPN
ftr-325	99	7	)	)	PUNCT
ftr-325	99	8	held	hold	VERB
ftr-325	99	9	that	that	SCONJ
ftr-325	99	10	payments	payment	NOUN
ftr-325	99	11	to	to	ADP
ftr-325	99	12	john	john	PROPN
ftr-325	99	13	for	for	ADP
ftr-325	99	14	his	his	PRON
ftr-325	99	15	sales	sale	NOUN
ftr-325	99	16	activity	activity	NOUN
ftr-325	99	17	in	in	ADP
ftr-325	99	18	his	his	PRON
ftr-325	99	19	capacity	capacity	NOUN
ftr-325	99	20	as	as	ADP
ftr-325	99	21	an	an	DET
ftr-325	99	22	independent	independent	ADJ
ftr-325	99	23	contractor	contractor	NOUN
ftr-325	99	24	for	for	ADP
ftr-325	99	25	the	the	DET
ftr-325	99	26	insurance	insurance	NOUN
ftr-325	99	27	companies	company	NOUN
ftr-325	99	28	were	be	AUX
ftr-325	99	29	under	under	ADP
ftr-325	99	30	the	the	DET
ftr-325	99	31	control	control	NOUN
ftr-325	99	32	of	of	ADP
ftr-325	99	33	j&l	j&l	PROPN
ftr-325	99	34	owen	owen	PROPN
ftr-325	99	35	,	,	PUNCT
ftr-325	99	36	inc	inc	PROPN
ftr-325	99	37	.	.	PROPN
ftr-325	99	38	,	,	PUNCT
ftr-325	99	39	and	and	CCONJ
ftr-325	99	40	were	be	AUX
ftr-325	99	41	thus	thus	ADV
ftr-325	99	42	income	income	NOUN
ftr-325	99	43	of	of	ADP
ftr-325	99	44	the	the	DET
ftr-325	99	45	corporation	corporation	NOUN
ftr-325	99	46	.	.	PUNCT
ftr-325	100	1	the	the	DET
ftr-325	100	2	court	court	NOUN
ftr-325	100	3	indicated	indicate	VERB
ftr-325	100	4	that	that	SCONJ
ftr-325	100	5	,	,	PUNCT
ftr-325	100	6	as	as	ADP
ftr-325	100	7	an	an	DET
ftr-325	100	8	independent	independent	ADJ
ftr-325	100	9	contractor	contractor	NOUN
ftr-325	100	10	,	,	PUNCT
ftr-325	100	11	an	an	DET
ftr-325	100	12	2013	2013	NUM
ftr-325	100	13	]	]	PUNCT
ftr-325	100	14	recent	recent	ADJ
ftr-325	100	15	developments	development	NOUN
ftr-325	100	16	in	in	ADP
ftr-325	100	17	federal	federal	ADJ
ftr-325	100	18	income	income	NOUN
ftr-325	100	19	taxation	taxation	NOUN
ftr-325	100	20	509	509	NUM
ftr-325	100	21	individual	individual	NOUN
ftr-325	100	22	has	have	VERB
ftr-325	100	23	control	control	NOUN
ftr-325	100	24	over	over	ADP
ftr-325	100	25	earned	earn	VERB
ftr-325	100	26	income	income	NOUN
ftr-325	100	27	,	,	PUNCT
ftr-325	100	28	which	which	PRON
ftr-325	100	29	includes	include	VERB
ftr-325	100	30	the	the	DET
ftr-325	100	31	right	right	NOUN
ftr-325	100	32	to	to	PART
ftr-325	100	33	choose	choose	VERB
ftr-325	100	34	to	to	PART
ftr-325	100	35	do	do	VERB
ftr-325	100	36	business	business	NOUN
ftr-325	100	37	as	as	ADP
ftr-325	100	38	a	a	DET
ftr-325	100	39	corporation	corporation	NOUN
ftr-325	100	40	.	.	PUNCT
ftr-325	101	1	after	after	ADP
ftr-325	101	2	a	a	DET
ftr-325	101	3	factual	factual	ADJ
ftr-325	101	4	inquiry	inquiry	NOUN
ftr-325	101	5	into	into	ADP
ftr-325	101	6	the	the	DET
ftr-325	101	7	nature	nature	NOUN
ftr-325	101	8	of	of	ADP
ftr-325	101	9	other	other	ADJ
ftr-325	101	10	payments	payment	NOUN
ftr-325	101	11	,	,	PUNCT
ftr-325	101	12	the	the	DET
ftr-325	101	13	court	court	NOUN
ftr-325	101	14	held	hold	VERB
ftr-325	101	15	that	that	SCONJ
ftr-325	101	16	payments	payment	NOUN
ftr-325	101	17	to	to	ADP
ftr-325	101	18	john	john	PROPN
ftr-325	101	19	for	for	ADP
ftr-325	101	20	consulting	consulting	NOUN
ftr-325	101	21	and	and	CCONJ
ftr-325	101	22	sales	sale	NOUN
ftr-325	101	23	promotion	promotion	NOUN
ftr-325	101	24	activities	activity	NOUN
ftr-325	101	25	were	be	AUX
ftr-325	101	26	made	make	VERB
ftr-325	101	27	in	in	ADP
ftr-325	101	28	his	his	PRON
ftr-325	101	29	capacity	capacity	NOUN
ftr-325	101	30	as	as	ADP
ftr-325	101	31	an	an	DET
ftr-325	101	32	officer	officer	NOUN
ftr-325	101	33	of	of	ADP
ftr-325	101	34	the	the	DET
ftr-325	101	35	insurance	insurance	NOUN
ftr-325	101	36	companies	company	NOUN
ftr-325	101	37	and	and	CCONJ
ftr-325	101	38	therefore	therefore	ADV
ftr-325	101	39	not	not	PART
ftr-325	101	40	subject	subject	VERB
ftr-325	101	41	to	to	ADP
ftr-325	101	42	assignment	assignment	NOUN
ftr-325	101	43	to	to	ADP
ftr-325	101	44	the	the	DET
ftr-325	101	45	personal	personal	ADJ
ftr-325	101	46	service	service	NOUN
ftr-325	101	47	corporation	corporation	NOUN
ftr-325	101	48	.	.	PUNCT
ftr-325	102	1	the	the	DET
ftr-325	102	2	court	court	NOUN
ftr-325	102	3	rejected	reject	VERB
ftr-325	102	4	the	the	DET
ftr-325	102	5	taxpayers	taxpayer	NOUN
ftr-325	102	6	‘	‘	PART
ftr-325	102	7	assertion	assertion	NOUN
ftr-325	102	8	that	that	SCONJ
ftr-325	102	9	they	they	PRON
ftr-325	102	10	over	over	ADV
ftr-325	102	11	-	-	PUNCT
ftr-325	102	12	reported	report	VERB
ftr-325	102	13	their	their	PRON
ftr-325	102	14	income	income	NOUN
ftr-325	102	15	for	for	ADP
ftr-325	102	16	2002	2002	NUM
ftr-325	102	17	in	in	ADP
ftr-325	102	18	the	the	DET
ftr-325	102	19	amount	amount	NOUN
ftr-325	102	20	reported	report	VERB
ftr-325	102	21	as	as	ADP
ftr-325	102	22	compensation	compensation	NOUN
ftr-325	102	23	from	from	ADP
ftr-325	102	24	the	the	DET
ftr-325	102	25	personal	personal	ADJ
ftr-325	102	26	services	service	NOUN
ftr-325	102	27	corporation	corporation	NOUN
ftr-325	102	28	,	,	PUNCT
ftr-325	102	29	stating	state	VERB
ftr-325	102	30	that	that	SCONJ
ftr-325	102	31	the	the	DET
ftr-325	102	32	taxpayers	taxpayer	NOUN
ftr-325	102	33	failed	fail	VERB
ftr-325	102	34	to	to	PART
ftr-325	102	35	meet	meet	VERB
ftr-325	102	36	their	their	PRON
ftr-325	102	37	burden	burden	NOUN
ftr-325	102	38	of	of	ADP
ftr-325	102	39	showing	show	VERB
ftr-325	102	40	that	that	SCONJ
ftr-325	102	41	they	they	PRON
ftr-325	102	42	did	do	AUX
ftr-325	102	43	not	not	PART
ftr-325	102	44	receive	receive	VERB
ftr-325	102	45	the	the	DET
ftr-325	102	46	amounts	amount	NOUN
ftr-325	102	47	reported	report	VERB
ftr-325	102	48	on	on	ADP
ftr-325	102	49	w-2s	w-2	NOUN
ftr-325	102	50	from	from	ADP
ftr-325	102	51	the	the	DET
ftr-325	102	52	personal	personal	ADJ
ftr-325	102	53	services	service	NOUN
ftr-325	102	54	corporation	corporation	NOUN
ftr-325	102	55	.	.	PUNCT
ftr-325	103	1	(	(	PUNCT
ftr-325	103	2	the	the	DET
ftr-325	103	3	irs	irs	PROPN
ftr-325	103	4	also	also	ADV
ftr-325	103	5	conceded	concede	VERB
ftr-325	103	6	that	that	SCONJ
ftr-325	103	7	amounts	amount	VERB
ftr-325	103	8	includable	includable	ADJ
ftr-325	103	9	in	in	ADP
ftr-325	103	10	the	the	DET
ftr-325	103	11	taxpayers	taxpayer	NOUN
ftr-325	103	12	‘	‘	PART
ftr-325	103	13	income	income	NOUN
ftr-325	103	14	for	for	ADP
ftr-325	103	15	2002	2002	NUM
ftr-325	103	16	under	under	ADP
ftr-325	103	17	assignment	assignment	NOUN
ftr-325	103	18	of	of	ADP
ftr-325	103	19	income	income	NOUN
ftr-325	103	20	principles	principle	NOUN
ftr-325	103	21	had	have	AUX
ftr-325	103	22	been	be	AUX
ftr-325	103	23	included	include	VERB
ftr-325	103	24	in	in	ADP
ftr-325	103	25	the	the	DET
ftr-325	103	26	w-2s	w-2s	NOUN
ftr-325	103	27	from	from	ADP
ftr-325	103	28	the	the	DET
ftr-325	103	29	personal	personal	ADJ
ftr-325	103	30	services	service	NOUN
ftr-325	103	31	corporation	corporation	NOUN
ftr-325	103	32	.	.	PUNCT
ftr-325	103	33	)	)	PUNCT
ftr-325	104	1	the	the	DET
ftr-325	104	2	court	court	NOUN
ftr-325	104	3	also	also	ADV
ftr-325	104	4	noted	note	VERB
ftr-325	104	5	that	that	SCONJ
ftr-325	104	6	while	while	SCONJ
ftr-325	104	7	a	a	DET
ftr-325	104	8	taxpayer	taxpayer	NOUN
ftr-325	104	9	may	may	AUX
ftr-325	104	10	conduct	conduct	VERB
ftr-325	104	11	business	business	NOUN
ftr-325	104	12	in	in	ADP
ftr-325	104	13	whatever	whatever	DET
ftr-325	104	14	form	form	NOUN
ftr-325	104	15	the	the	DET
ftr-325	104	16	taxpayer	taxpayer	NOUN
ftr-325	104	17	chooses	choose	VERB
ftr-325	104	18	,	,	PUNCT
ftr-325	104	19	the	the	DET
ftr-325	104	20	taxpayer	taxpayer	NOUN
ftr-325	104	21	must	must	AUX
ftr-325	104	22	also	also	ADV
ftr-325	104	23	accept	accept	VERB
ftr-325	104	24	the	the	DET
ftr-325	104	25	result	result	NOUN
ftr-325	104	26	.	.	PUNCT
ftr-325	105	1			X
ftr-325	106	1	with	with	ADP
ftr-325	106	2	respect	respect	NOUN
ftr-325	106	3	to	to	ADP
ftr-325	106	4	the	the	DET
ftr-325	106	5	capital	capital	NOUN
ftr-325	106	6	gain	gain	VERB
ftr-325	106	7	the	the	DET
ftr-325	106	8	taxpayer	taxpayer	NOUN
ftr-325	106	9	attempted	attempt	VERB
ftr-325	106	10	to	to	PART
ftr-325	106	11	roll	roll	VERB
ftr-325	106	12	over	over	ADP
ftr-325	106	13	under	under	ADP
ftr-325	106	14	§	§	PROPN
ftr-325	106	15	1045	1045	NUM
ftr-325	106	16	,	,	PUNCT
ftr-325	106	17	the	the	DET
ftr-325	106	18	court	court	NOUN
ftr-325	106	19	held	hold	VERB
ftr-325	106	20	that	that	SCONJ
ftr-325	106	21	the	the	DET
ftr-325	106	22	jewelry	jewelry	NOUN
ftr-325	106	23	business	business	NOUN
ftr-325	106	24	into	into	ADP
ftr-325	106	25	which	which	PRON
ftr-325	106	26	the	the	DET
ftr-325	106	27	taxpayer	taxpayer	NOUN
ftr-325	106	28	invested	invest	VERB
ftr-325	106	29	proceeds	proceed	NOUN
ftr-325	106	30	from	from	ADP
ftr-325	106	31	the	the	DET
ftr-325	106	32	sale	sale	NOUN
ftr-325	106	33	of	of	ADP
ftr-325	106	34	ffeap	ffeap	NOUN
ftr-325	106	35	was	be	AUX
ftr-325	106	36	not	not	PART
ftr-325	106	37	an	an	DET
ftr-325	106	38	active	active	ADJ
ftr-325	106	39	trade	trade	NOUN
ftr-325	106	40	or	or	CCONJ
ftr-325	106	41	business	business	NOUN
ftr-325	106	42	and	and	CCONJ
ftr-325	106	43	thus	thus	ADV
ftr-325	106	44	not	not	PART
ftr-325	106	45	a	a	DET
ftr-325	106	46	qualified	qualified	ADJ
ftr-325	106	47	small	small	ADJ
ftr-325	106	48	business	business	NOUN
ftr-325	106	49	for	for	ADP
ftr-325	106	50	§	§	PROPN
ftr-325	106	51	1045	1045	NUM
ftr-325	106	52	purposes	purpose	NOUN
ftr-325	106	53	.	.	PUNCT
ftr-325	107	1			PUNCT
ftr-325	108	1	the	the	DET
ftr-325	108	2	court	court	NOUN
ftr-325	108	3	imposed	impose	VERB
ftr-325	108	4	§	§	PROPN
ftr-325	108	5	6662	6662	NUM
ftr-325	108	6	accuracy	accuracy	NOUN
ftr-325	108	7	related	relate	VERB
ftr-325	108	8	penalties	penalty	NOUN
ftr-325	108	9	,	,	PUNCT
ftr-325	108	10	holding	hold	VERB
ftr-325	108	11	that	that	SCONJ
ftr-325	108	12	the	the	DET
ftr-325	108	13	taxpayer	taxpayer	NOUN
ftr-325	108	14	did	do	AUX
ftr-325	108	15	not	not	PART
ftr-325	108	16	reasonably	reasonably	ADV
ftr-325	108	17	rely	rely	VERB
ftr-325	108	18	on	on	ADP
ftr-325	108	19	the	the	DET
ftr-325	108	20	tax	tax	NOUN
ftr-325	108	21	advice	advice	NOUN
ftr-325	108	22	of	of	ADP
ftr-325	108	23	the	the	DET
ftr-325	108	24	accounting	accounting	NOUN
ftr-325	108	25	firm	firm	NOUN
ftr-325	108	26	that	that	PRON
ftr-325	108	27	structured	structure	VERB
ftr-325	108	28	the	the	DET
ftr-325	108	29	various	various	ADJ
ftr-325	108	30	transactions	transaction	NOUN
ftr-325	108	31	.	.	PUNCT
ftr-325	109	1	3	3	X
ftr-325	109	2	.	.	X
ftr-325	109	3	f.	f.	PROPN
ftr-325	109	4	lee	lee	PROPN
ftr-325	109	5	bailey	bailey	PROPN
ftr-325	109	6	defends	defend	VERB
ftr-325	109	7	himself	himself	PRON
ftr-325	109	8	in	in	ADP
ftr-325	109	9	the	the	DET
ftr-325	109	10	tax	tax	NOUN
ftr-325	109	11	court	court	NOUN
ftr-325	109	12	,	,	PUNCT
ftr-325	109	13	as	as	SCONJ
ftr-325	109	14	they	they	PRON
ftr-325	109	15	say	say	VERB
ftr-325	109	16	about	about	ADP
ftr-325	109	17	the	the	DET
ftr-325	109	18	client	client	NOUN
ftr-325	109	19	of	of	ADP
ftr-325	109	20	the	the	DET
ftr-325	109	21	(	(	PUNCT
ftr-325	109	22	disbarred	disbar	VERB
ftr-325	109	23	)	)	PUNCT
ftr-325	109	24	lawyer	lawyer	NOUN
ftr-325	109	25	who	who	PRON
ftr-325	109	26	represents	represent	VERB
ftr-325	109	27	himself	himself	PRON
ftr-325	109	28	.	.	PUNCT
ftr-325	109	29	.	.	PUNCT
ftr-325	109	30	.	.	PUNCT
ftr-325	109	31	.	.	PUNCT
ftr-325	110	1	bailey	bailey	PROPN
ftr-325	110	2	v.	v.	PROPN
ftr-325	110	3	commissioner	commissioner	PROPN
ftr-325	110	4	,	,	PUNCT
ftr-325	110	5	t.c	t.c	PROPN
ftr-325	110	6	.	.	PROPN
ftr-325	110	7	memo	memo	NOUN
ftr-325	110	8	.	.	PUNCT
ftr-325	111	1	2012	2012	NUM
ftr-325	111	2	-	-	SYM
ftr-325	111	3	96	96	NUM
ftr-325	111	4	(	(	PUNCT
ftr-325	111	5	4/2/12	4/2/12	PROPN
ftr-325	111	6	)	)	PUNCT
ftr-325	111	7	.	.	PUNCT
ftr-325	112	1	to	to	PART
ftr-325	112	2	facilitate	facilitate	VERB
ftr-325	112	3	an	an	DET
ftr-325	112	4	incarcerated	incarcerated	ADJ
ftr-325	112	5	marijuana	marijuana	PROPN
ftr-325	112	6	dealer‘s	dealer‘s	PROPN
ftr-325	112	7	forfeiture	forfeiture	NOUN
ftr-325	112	8	plan	plan	NOUN
ftr-325	112	9	,	,	PUNCT
ftr-325	112	10	f.	f.	PROPN
ftr-325	112	11	lee	lee	PROPN
ftr-325	112	12	bailey	bailey	PROPN
ftr-325	112	13	entered	enter	VERB
ftr-325	112	14	into	into	ADP
ftr-325	112	15	an	an	DET
ftr-325	112	16	unwritten	unwritten	ADJ
ftr-325	112	17	agreement	agreement	NOUN
ftr-325	112	18	with	with	ADP
ftr-325	112	19	the	the	DET
ftr-325	112	20	justice	justice	PROPN
ftr-325	112	21	department	department	PROPN
ftr-325	112	22	to	to	PART
ftr-325	112	23	deposit	deposit	VERB
ftr-325	112	24	$	$	SYM
ftr-325	112	25	5.9	5.9	NUM
ftr-325	112	26	million	million	NUM
ftr-325	112	27	of	of	ADP
ftr-325	112	28	biochem	biochem	PROPN
ftr-325	112	29	pharma	pharma	PROPN
ftr-325	112	30	stock	stock	NOUN
ftr-325	112	31	in	in	ADP
ftr-325	112	32	his	his	PRON
ftr-325	112	33	investment	investment	NOUN
ftr-325	112	34	account	account	NOUN
ftr-325	112	35	at	at	ADP
ftr-325	112	36	credit	credit	NOUN
ftr-325	112	37	suisse	suisse	PROPN
ftr-325	112	38	bank	bank	NOUN
ftr-325	112	39	that	that	PRON
ftr-325	112	40	was	be	AUX
ftr-325	112	41	provided	provide	VERB
ftr-325	112	42	by	by	ADP
ftr-325	112	43	the	the	DET
ftr-325	112	44	client	client	NOUN
ftr-325	112	45	.	.	PUNCT
ftr-325	113	1	the	the	DET
ftr-325	113	2	purpose	purpose	NOUN
ftr-325	113	3	of	of	ADP
ftr-325	113	4	the	the	DET
ftr-325	113	5	arrangement	arrangement	NOUN
ftr-325	113	6	was	be	AUX
ftr-325	113	7	to	to	PART
ftr-325	113	8	facilitate	facilitate	VERB
ftr-325	113	9	repatriation	repatriation	NOUN
ftr-325	113	10	and	and	CCONJ
ftr-325	113	11	forfeiture	forfeiture	NOUN
ftr-325	113	12	of	of	ADP
ftr-325	113	13	the	the	DET
ftr-325	113	14	client‘s	client‘s	NOUN
ftr-325	113	15	assets	asset	NOUN
ftr-325	113	16	to	to	ADP
ftr-325	113	17	the	the	DET
ftr-325	113	18	u.s	u.s	PROPN
ftr-325	113	19	.	.	PROPN
ftr-325	113	20	government	government	NOUN
ftr-325	113	21	as	as	ADP
ftr-325	113	22	part	part	NOUN
ftr-325	113	23	of	of	ADP
ftr-325	113	24	a	a	DET
ftr-325	113	25	deal	deal	NOUN
ftr-325	113	26	to	to	PART
ftr-325	113	27	reduce	reduce	VERB
ftr-325	113	28	the	the	DET
ftr-325	113	29	client‘s	client‘s	NOUN
ftr-325	113	30	sentence	sentence	NOUN
ftr-325	113	31	.	.	PUNCT
ftr-325	114	1	mr	mr	PROPN
ftr-325	114	2	.	.	PROPN
ftr-325	114	3	bailey	bailey	PROPN
ftr-325	114	4	sold	sell	VERB
ftr-325	114	5	some	some	PRON
ftr-325	114	6	of	of	ADP
ftr-325	114	7	the	the	DET
ftr-325	114	8	stock	stock	NOUN
ftr-325	114	9	and	and	CCONJ
ftr-325	114	10	borrowed	borrow	VERB
ftr-325	114	11	$	$	SYM
ftr-325	114	12	3	3	NUM
ftr-325	114	13	million	million	NUM
ftr-325	114	14	from	from	ADP
ftr-325	114	15	credit	credit	NOUN
ftr-325	114	16	suisse	suisse	NOUN
ftr-325	114	17	posting	post	VERB
ftr-325	114	18	the	the	DET
ftr-325	114	19	stock	stock	NOUN
ftr-325	114	20	as	as	ADP
ftr-325	114	21	security	security	NOUN
ftr-325	114	22	.	.	PUNCT
ftr-325	115	1	mr	mr	PROPN
ftr-325	115	2	.	.	PROPN
ftr-325	115	3	bailey	bailey	PROPN
ftr-325	115	4	used	use	VERB
ftr-325	115	5	the	the	DET
ftr-325	115	6	proceeds	proceed	NOUN
ftr-325	115	7	to	to	PART
ftr-325	115	8	make	make	VERB
ftr-325	115	9	payments	payment	NOUN
ftr-325	115	10	on	on	ADP
ftr-325	115	11	behalf	behalf	NOUN
ftr-325	115	12	of	of	ADP
ftr-325	115	13	his	his	PRON
ftr-325	115	14	client	client	NOUN
ftr-325	115	15	and	and	CCONJ
ftr-325	115	16	deposited	deposit	VERB
ftr-325	115	17	a	a	DET
ftr-325	115	18	portion	portion	NOUN
ftr-325	115	19	of	of	ADP
ftr-325	115	20	the	the	DET
ftr-325	115	21	proceeds	proceed	NOUN
ftr-325	115	22	in	in	ADP
ftr-325	115	23	personal	personal	ADJ
ftr-325	115	24	accounts	account	NOUN
ftr-325	115	25	.	.	PUNCT
ftr-325	116	1	when	when	SCONJ
ftr-325	116	2	the	the	DET
ftr-325	116	3	drug	drug	NOUN
ftr-325	116	4	dealer	dealer	NOUN
ftr-325	116	5	client	client	NOUN
ftr-325	116	6	replaced	replace	VERB
ftr-325	116	7	mr	mr	PROPN
ftr-325	116	8	.	.	PROPN
ftr-325	116	9	bailey	bailey	PROPN
ftr-325	116	10	with	with	ADP
ftr-325	116	11	a	a	DET
ftr-325	116	12	different	different	ADJ
ftr-325	116	13	lawyer	lawyer	NOUN
ftr-325	116	14	,	,	PUNCT
ftr-325	116	15	the	the	DET
ftr-325	116	16	u.s	u.s	PROPN
ftr-325	116	17	.	.	PROPN
ftr-325	116	18	district	district	PROPN
ftr-325	116	19	court	court	PROPN
ftr-325	116	20	ordered	order	VERB
ftr-325	116	21	mr	mr	PROPN
ftr-325	116	22	.	.	PROPN
ftr-325	116	23	bailey	bailey	PROPN
ftr-325	116	24	to	to	PART
ftr-325	116	25	return	return	VERB
ftr-325	116	26	the	the	DET
ftr-325	116	27	stock	stock	NOUN
ftr-325	116	28	to	to	ADP
ftr-325	116	29	the	the	DET
ftr-325	116	30	court	court	NOUN
ftr-325	116	31	.	.	PUNCT
ftr-325	117	1	unfortunately	unfortunately	ADV
ftr-325	117	2	,	,	PUNCT
ftr-325	117	3	he	he	PRON
ftr-325	117	4	was	be	AUX
ftr-325	117	5	unable	unable	ADJ
ftr-325	117	6	to	to	PART
ftr-325	117	7	do	do	VERB
ftr-325	117	8	so	so	ADV
ftr-325	117	9	because	because	SCONJ
ftr-325	117	10	the	the	DET
ftr-325	117	11	bank	bank	NOUN
ftr-325	117	12	refused	refuse	VERB
ftr-325	117	13	to	to	PART
ftr-325	117	14	release	release	VERB
ftr-325	117	15	the	the	DET
ftr-325	117	16	collateral	collateral	NOUN
ftr-325	117	17	until	until	SCONJ
ftr-325	117	18	the	the	DET
ftr-325	117	19	loan	loan	NOUN
ftr-325	117	20	was	be	AUX
ftr-325	117	21	paid	pay	VERB
ftr-325	117	22	.	.	PUNCT
ftr-325	118	1	as	as	ADP
ftr-325	118	2	a	a	DET
ftr-325	118	3	consequence	consequence	NOUN
ftr-325	118	4	,	,	PUNCT
ftr-325	118	5	mr	mr	PROPN
ftr-325	118	6	.	.	PROPN
ftr-325	118	7	bailey	bailey	PROPN
ftr-325	118	8	was	be	AUX
ftr-325	118	9	held	hold	VERB
ftr-325	118	10	in	in	ADP
ftr-325	118	11	contempt	contempt	NOUN
ftr-325	118	12	by	by	ADP
ftr-325	118	13	the	the	DET
ftr-325	118	14	district	district	NOUN
ftr-325	118	15	court	court	NOUN
ftr-325	118	16	and	and	CCONJ
ftr-325	118	17	incarcerated	incarcerate	VERB
ftr-325	118	18	for	for	ADP
ftr-325	118	19	a	a	DET
ftr-325	118	20	period	period	NOUN
ftr-325	118	21	of	of	ADP
ftr-325	118	22	44	44	NUM
ftr-325	118	23	days	day	NOUN
ftr-325	118	24	.	.	PUNCT
ftr-325	119	1	after	after	SCONJ
ftr-325	119	2	mr	mr	PROPN
ftr-325	119	3	.	.	PROPN
ftr-325	119	4	bailey	bailey	PROPN
ftr-325	119	5	was	be	AUX
ftr-325	119	6	able	able	ADJ
ftr-325	119	7	to	to	PART
ftr-325	119	8	raise	raise	VERB
ftr-325	119	9	capital	capital	NOUN
ftr-325	119	10	to	to	PART
ftr-325	119	11	repay	repay	VERB
ftr-325	119	12	the	the	DET
ftr-325	119	13	credit	credit	NOUN
ftr-325	119	14	suisse	suisse	NOUN
ftr-325	119	15	loan	loan	NOUN
ftr-325	119	16	and	and	CCONJ
ftr-325	119	17	transfer	transfer	VERB
ftr-325	119	18	the	the	DET
ftr-325	119	19	stock	stock	NOUN
ftr-325	119	20	,	,	PUNCT
ftr-325	119	21	he	he	PRON
ftr-325	119	22	was	be	AUX
ftr-325	119	23	released	release	VERB
ftr-325	119	24	.	.	PUNCT
ftr-325	120	1	mr	mr	PROPN
ftr-325	120	2	.	.	PROPN
ftr-325	120	3	bailey	bailey	PROPN
ftr-325	120	4	was	be	AUX
ftr-325	120	5	reimbursed	reimburse	VERB
ftr-325	120	6	for	for	ADP
ftr-325	120	7	out	out	ADP
ftr-325	120	8	-	-	PUNCT
ftr-325	120	9	ofpocket	ofpocket	NOUN
ftr-325	120	10	expenses	expense	NOUN
ftr-325	120	11	that	that	PRON
ftr-325	120	12	he	he	PRON
ftr-325	120	13	paid	pay	VERB
ftr-325	120	14	on	on	ADP
ftr-325	120	15	behalf	behalf	NOUN
ftr-325	120	16	of	of	ADP
ftr-325	120	17	the	the	DET
ftr-325	120	18	client	client	NOUN
ftr-325	120	19	but	but	CCONJ
ftr-325	120	20	was	be	AUX
ftr-325	120	21	not	not	PART
ftr-325	120	22	paid	pay	VERB
ftr-325	120	23	any	any	DET
ftr-325	120	24	fee	fee	NOUN
ftr-325	120	25	510	510	NUM
ftr-325	120	26	florida	florida	PROPN
ftr-325	120	27	tax	tax	NOUN
ftr-325	120	28	review	review	NOUN
ftr-325	121	1	[	[	X
ftr-325	121	2	vol	vol	NOUN
ftr-325	121	3	.	.	PUNCT
ftr-325	121	4	13:10	13:10	NUM
ftr-325	121	5	for	for	ADP
ftr-325	121	6	his	his	PRON
ftr-325	121	7	services	service	NOUN
ftr-325	121	8	.	.	PUNCT
ftr-325	122	1	in	in	ADP
ftr-325	122	2	a	a	DET
ftr-325	122	3	deficiency	deficiency	NOUN
ftr-325	122	4	notice	notice	VERB
ftr-325	122	5	the	the	DET
ftr-325	122	6	irs	irs	PROPN
ftr-325	122	7	asserted	assert	VERB
ftr-325	122	8	that	that	SCONJ
ftr-325	122	9	mr	mr	PROPN
ftr-325	122	10	.	.	PROPN
ftr-325	122	11	bailey	bailey	PROPN
ftr-325	122	12	had	have	VERB
ftr-325	122	13	unfettered	unfettered	ADJ
ftr-325	122	14	dominion	dominion	NOUN
ftr-325	122	15	and	and	CCONJ
ftr-325	122	16	control	control	NOUN
ftr-325	122	17	over	over	ADP
ftr-325	122	18	the	the	DET
ftr-325	122	19	stock	stock	NOUN
ftr-325	122	20	and	and	CCONJ
ftr-325	122	21	therefore	therefore	ADV
ftr-325	122	22	recognized	recognize	VERB
ftr-325	122	23	as	as	ADP
ftr-325	122	24	income	income	NOUN
ftr-325	122	25	the	the	DET
ftr-325	122	26	full	full	ADJ
ftr-325	122	27	value	value	NOUN
ftr-325	122	28	of	of	ADP
ftr-325	122	29	the	the	DET
ftr-325	122	30	stock	stock	NOUN
ftr-325	122	31	at	at	ADP
ftr-325	122	32	the	the	DET
ftr-325	122	33	time	time	NOUN
ftr-325	122	34	it	it	PRON
ftr-325	122	35	was	be	AUX
ftr-325	122	36	deposited	deposit	VERB
ftr-325	122	37	in	in	ADP
ftr-325	122	38	his	his	PRON
ftr-325	122	39	credit	credit	NOUN
ftr-325	122	40	suisse	suisse	NOUN
ftr-325	122	41	account	account	NOUN
ftr-325	122	42	.	.	PUNCT
ftr-325	123	1	alternatively	alternatively	ADV
ftr-325	123	2	,	,	PUNCT
ftr-325	123	3	the	the	DET
ftr-325	123	4	irs	irs	PROPN
ftr-325	123	5	asserted	assert	VERB
ftr-325	123	6	that	that	SCONJ
ftr-325	123	7	if	if	SCONJ
ftr-325	123	8	the	the	DET
ftr-325	123	9	full	full	ADJ
ftr-325	123	10	value	value	NOUN
ftr-325	123	11	of	of	ADP
ftr-325	123	12	the	the	DET
ftr-325	123	13	stock	stock	NOUN
ftr-325	123	14	was	be	AUX
ftr-325	123	15	not	not	PART
ftr-325	123	16	includable	includable	ADJ
ftr-325	123	17	in	in	ADP
ftr-325	123	18	mr	mr	PROPN
ftr-325	123	19	.	.	PROPN
ftr-325	123	20	bailey‘s	bailey‘s	PROPN
ftr-325	123	21	income	income	NOUN
ftr-325	123	22	,	,	PUNCT
ftr-325	123	23	at	at	ADP
ftr-325	123	24	least	least	ADJ
ftr-325	123	25	the	the	DET
ftr-325	123	26	value	value	NOUN
ftr-325	123	27	of	of	ADP
ftr-325	123	28	the	the	DET
ftr-325	123	29	stock	stock	NOUN
ftr-325	123	30	that	that	PRON
ftr-325	123	31	he	he	PRON
ftr-325	123	32	used	use	VERB
ftr-325	123	33	as	as	ADP
ftr-325	123	34	collateral	collateral	NOUN
ftr-325	123	35	for	for	ADP
ftr-325	123	36	the	the	DET
ftr-325	123	37	$	$	SYM
ftr-325	123	38	3	3	NUM
ftr-325	123	39	million	million	NUM
ftr-325	123	40	loan	loan	NOUN
ftr-325	123	41	represented	represent	VERB
ftr-325	123	42	gross	gross	ADJ
ftr-325	123	43	income	income	NOUN
ftr-325	123	44	.	.	PUNCT
ftr-325	124	1	in	in	ADP
ftr-325	124	2	a	a	DET
ftr-325	124	3	143	143	NUM
ftr-325	124	4	-	-	PUNCT
ftr-325	124	5	page	page	NOUN
ftr-325	124	6	opinion	opinion	NOUN
ftr-325	124	7	addressing	address	VERB
ftr-325	124	8	multiple	multiple	ADJ
ftr-325	124	9	issues	issue	NOUN
ftr-325	124	10	,	,	PUNCT
ftr-325	124	11	the	the	DET
ftr-325	124	12	tax	tax	NOUN
ftr-325	124	13	court	court	NOUN
ftr-325	124	14	(	(	PUNCT
ftr-325	124	15	judge	judge	PROPN
ftr-325	124	16	gustafson	gustafson	PROPN
ftr-325	124	17	)	)	PUNCT
ftr-325	124	18	held	hold	VERB
ftr-325	124	19	that	that	SCONJ
ftr-325	124	20	,	,	PUNCT
ftr-325	124	21	based	base	VERB
ftr-325	124	22	on	on	ADP
ftr-325	124	23	findings	finding	NOUN
ftr-325	124	24	in	in	ADP
ftr-325	124	25	mr	mr	PROPN
ftr-325	124	26	.	.	PROPN
ftr-325	124	27	bailey‘s	bailey‘s	PROPN
ftr-325	124	28	litigation	litigation	NOUN
ftr-325	124	29	over	over	ADP
ftr-325	124	30	the	the	DET
ftr-325	124	31	right	right	NOUN
ftr-325	124	32	to	to	PART
ftr-325	124	33	retain	retain	VERB
ftr-325	124	34	the	the	DET
ftr-325	124	35	stock	stock	NOUN
ftr-325	124	36	(	(	PUNCT
ftr-325	124	37	bailey	bailey	PROPN
ftr-325	124	38	v.	v.	PROPN
ftr-325	124	39	united	united	PROPN
ftr-325	124	40	states	states	PROPN
ftr-325	124	41	,	,	PUNCT
ftr-325	124	42	54	54	NUM
ftr-325	124	43	fed	feed	VERB
ftr-325	124	44	.	.	PUNCT
ftr-325	125	1	cl	cl	NOUN
ftr-325	125	2	.	.	PUNCT
ftr-325	126	1	459	459	NUM
ftr-325	126	2	(	(	PUNCT
ftr-325	126	3	2002	2002	NUM
ftr-325	126	4	)	)	PUNCT
ftr-325	126	5	)	)	PUNCT
ftr-325	126	6	,	,	PUNCT
ftr-325	126	7	to	to	PART
ftr-325	126	8	which	which	PRON
ftr-325	126	9	collateral	collateral	ADJ
ftr-325	126	10	estoppel	estoppel	NOUN
ftr-325	126	11	applied	apply	VERB
ftr-325	126	12	,	,	PUNCT
ftr-325	126	13	mr	mr	PROPN
ftr-325	126	14	.	.	PROPN
ftr-325	126	15	bailey	bailey	PROPN
ftr-325	126	16	held	hold	VERB
ftr-325	126	17	the	the	DET
ftr-325	126	18	biochem	biochem	NOUN
ftr-325	126	19	pharma	pharma	PROPN
ftr-325	126	20	stock	stock	NOUN
ftr-325	126	21	in	in	ADP
ftr-325	126	22	trust	trust	NOUN
ftr-325	126	23	for	for	ADP
ftr-325	126	24	the	the	DET
ftr-325	126	25	u.s	u.s	PROPN
ftr-325	126	26	.	.	PROPN
ftr-325	126	27	government	government	NOUN
ftr-325	126	28	.	.	PUNCT
ftr-325	127	1	mr	mr	PROPN
ftr-325	127	2	.	.	PROPN
ftr-325	127	3	bailey	bailey	PROPN
ftr-325	127	4	was	be	AUX
ftr-325	127	5	not	not	PART
ftr-325	127	6	therefore	therefore	ADV
ftr-325	127	7	taxable	taxable	ADJ
ftr-325	127	8	on	on	ADP
ftr-325	127	9	the	the	DET
ftr-325	127	10	stock‘s	stock‘s	PROPN
ftr-325	127	11	value	value	NOUN
ftr-325	127	12	.	.	PUNCT
ftr-325	128	1	however	however	ADV
ftr-325	128	2	,	,	PUNCT
ftr-325	128	3	the	the	DET
ftr-325	128	4	court	court	NOUN
ftr-325	128	5	also	also	ADV
ftr-325	128	6	held	hold	VERB
ftr-325	128	7	that	that	SCONJ
ftr-325	128	8	bailey	bailey	NOUN
ftr-325	128	9	realized	realize	VERB
ftr-325	128	10	income	income	NOUN
ftr-325	128	11	of	of	ADP
ftr-325	128	12	approximately	approximately	ADV
ftr-325	128	13	$	$	SYM
ftr-325	128	14	425,000	425,000	NUM
ftr-325	128	15	when	when	SCONJ
ftr-325	128	16	he	he	PRON
ftr-325	128	17	transferred	transfer	VERB
ftr-325	128	18	proceeds	proceed	NOUN
ftr-325	128	19	from	from	ADP
ftr-325	128	20	sale	sale	NOUN
ftr-325	128	21	of	of	ADP
ftr-325	128	22	some	some	DET
ftr-325	128	23	biochem	biochem	NOUN
ftr-325	128	24	pharma	pharma	VERB
ftr-325	128	25	stock	stock	NOUN
ftr-325	128	26	to	to	ADP
ftr-325	128	27	his	his	PRON
ftr-325	128	28	personal	personal	ADJ
ftr-325	128	29	accounts	account	NOUN
ftr-325	128	30	in	in	ADP
ftr-325	128	31	a	a	DET
ftr-325	128	32	departure	departure	NOUN
ftr-325	128	33	from	from	ADP
ftr-325	128	34	his	his	PRON
ftr-325	128	35	fiduciary	fiduciary	ADJ
ftr-325	128	36	role	role	NOUN
ftr-325	128	37	.	.	PUNCT
ftr-325	129	1	the	the	DET
ftr-325	129	2	court	court	NOUN
ftr-325	129	3	also	also	ADV
ftr-325	129	4	rejected	reject	VERB
ftr-325	129	5	the	the	DET
ftr-325	129	6	irs‘s	irs‘s	NOUN
ftr-325	129	7	assertion	assertion	NOUN
ftr-325	129	8	that	that	SCONJ
ftr-325	129	9	bailey	bailey	PROPN
ftr-325	129	10	realized	realize	VERB
ftr-325	129	11	income	income	NOUN
ftr-325	129	12	on	on	ADP
ftr-325	129	13	the	the	DET
ftr-325	129	14	use	use	NOUN
ftr-325	129	15	of	of	ADP
ftr-325	129	16	$	$	SYM
ftr-325	129	17	12	12	NUM
ftr-325	129	18	million	million	NUM
ftr-325	129	19	of	of	ADP
ftr-325	129	20	the	the	DET
ftr-325	129	21	appreciated	appreciated	ADJ
ftr-325	129	22	biochem	biochem	NOUN
ftr-325	129	23	pharma	pharma	PROPN
ftr-325	129	24	stock	stock	NOUN
ftr-325	129	25	as	as	ADP
ftr-325	129	26	collateral	collateral	NOUN
ftr-325	129	27	for	for	ADP
ftr-325	129	28	the	the	DET
ftr-325	129	29	$	$	SYM
ftr-325	129	30	3	3	NUM
ftr-325	129	31	million	million	NUM
ftr-325	129	32	loan	loan	NOUN
ftr-325	129	33	from	from	ADP
ftr-325	129	34	credit	credit	NOUN
ftr-325	129	35	suisse	suisse	NOUN
ftr-325	129	36	.	.	PUNCT
ftr-325	130	1	the	the	DET
ftr-325	130	2	irs	irs	PROPN
ftr-325	130	3	argued	argue	VERB
ftr-325	130	4	that	that	SCONJ
ftr-325	130	5	bailey	bailey	PROPN
ftr-325	130	6	had	have	AUX
ftr-325	130	7	misappropriated	misappropriate	VERB
ftr-325	130	8	the	the	DET
ftr-325	130	9	value	value	NOUN
ftr-325	130	10	of	of	ADP
ftr-325	130	11	the	the	DET
ftr-325	130	12	stock	stock	NOUN
ftr-325	130	13	used	use	VERB
ftr-325	130	14	as	as	ADP
ftr-325	130	15	collateral	collateral	NOUN
ftr-325	130	16	for	for	ADP
ftr-325	130	17	the	the	DET
ftr-325	130	18	loan	loan	NOUN
ftr-325	130	19	.	.	PUNCT
ftr-325	131	1	the	the	DET
ftr-325	131	2	court	court	NOUN
ftr-325	131	3	found	find	VERB
ftr-325	131	4	that	that	SCONJ
ftr-325	131	5	bailey	bailey	NOUN
ftr-325	131	6	was	be	AUX
ftr-325	131	7	personally	personally	ADV
ftr-325	131	8	liable	liable	ADJ
ftr-325	131	9	for	for	ADP
ftr-325	131	10	repayment	repayment	NOUN
ftr-325	131	11	of	of	ADP
ftr-325	131	12	the	the	DET
ftr-325	131	13	credit	credit	NOUN
ftr-325	131	14	suisse	suisse	NOUN
ftr-325	131	15	loan	loan	NOUN
ftr-325	131	16	and	and	CCONJ
ftr-325	131	17	that	that	SCONJ
ftr-325	131	18	the	the	DET
ftr-325	131	19	loan	loan	NOUN
ftr-325	131	20	was	be	AUX
ftr-325	131	21	a	a	DET
ftr-325	131	22	bona	bona	ADJ
ftr-325	131	23	fide	fide	ADJ
ftr-325	131	24	indebtedness	indebtedness	NOUN
ftr-325	131	25	for	for	ADP
ftr-325	131	26	which	which	PRON
ftr-325	131	27	there	there	PRON
ftr-325	131	28	was	be	VERB
ftr-325	131	29	a	a	DET
ftr-325	131	30	consensual	consensual	ADJ
ftr-325	131	31	recognition	recognition	NOUN
ftr-325	131	32	of	of	ADP
ftr-325	131	33	mr	mr	PROPN
ftr-325	131	34	.	.	PROPN
ftr-325	131	35	bailey‘s	bailey‘s	PROPN
ftr-325	131	36	obligation	obligation	NOUN
ftr-325	131	37	to	to	PART
ftr-325	131	38	repay	repay	VERB
ftr-325	131	39	.	.	PUNCT
ftr-325	132	1	thus	thus	ADV
ftr-325	132	2	,	,	PUNCT
ftr-325	132	3	the	the	DET
ftr-325	132	4	receipt	receipt	NOUN
ftr-325	132	5	of	of	ADP
ftr-325	132	6	the	the	DET
ftr-325	132	7	loan	loan	NOUN
ftr-325	132	8	proceeds	proceed	NOUN
ftr-325	132	9	was	be	AUX
ftr-325	132	10	not	not	PART
ftr-325	132	11	includible	includible	ADJ
ftr-325	132	12	in	in	ADP
ftr-325	132	13	income	income	NOUN
ftr-325	132	14	.	.	PUNCT
ftr-325	133	1			PUNCT
ftr-325	134	1	the	the	DET
ftr-325	134	2	court	court	NOUN
ftr-325	134	3	rejected	reject	VERB
ftr-325	134	4	bailey‘s	bailey‘s	PROPN
ftr-325	134	5	argument	argument	NOUN
ftr-325	134	6	that	that	SCONJ
ftr-325	134	7	due	due	ADJ
ftr-325	134	8	process	process	NOUN
ftr-325	134	9	barred	bar	VERB
ftr-325	134	10	the	the	DET
ftr-325	134	11	government	government	NOUN
ftr-325	134	12	from	from	ADP
ftr-325	134	13	including	include	VERB
ftr-325	134	14	in	in	ADP
ftr-325	134	15	his	his	PRON
ftr-325	134	16	income	income	NOUN
ftr-325	134	17	$	$	SYM
ftr-325	134	18	1.6	1.6	NUM
ftr-325	134	19	million	million	NUM
ftr-325	134	20	in	in	ADP
ftr-325	134	21	fees	fee	NOUN
ftr-325	134	22	that	that	PRON
ftr-325	134	23	were	be	AUX
ftr-325	134	24	attached	attach	VERB
ftr-325	134	25	by	by	ADP
ftr-325	134	26	the	the	DET
ftr-325	134	27	government	government	NOUN
ftr-325	134	28	and	and	CCONJ
ftr-325	134	29	used	use	VERB
ftr-325	134	30	to	to	PART
ftr-325	134	31	satisfy	satisfy	VERB
ftr-325	134	32	a	a	DET
ftr-325	134	33	portion	portion	NOUN
ftr-325	134	34	of	of	ADP
ftr-325	134	35	the	the	DET
ftr-325	134	36	indebtedness	indebtedness	NOUN
ftr-325	134	37	to	to	PART
ftr-325	134	38	credit	credit	NOUN
ftr-325	134	39	suisse	suisse	NOUN
ftr-325	134	40	in	in	ADP
ftr-325	134	41	order	order	NOUN
ftr-325	134	42	to	to	PART
ftr-325	134	43	release	release	VERB
ftr-325	134	44	the	the	DET
ftr-325	134	45	biochem	biochem	NOUN
ftr-325	134	46	pharma	pharma	PROPN
ftr-325	134	47	stock	stock	NOUN
ftr-325	134	48	from	from	ADP
ftr-325	134	49	the	the	DET
ftr-325	134	50	credit	credit	NOUN
ftr-325	134	51	suisse	suisse	NOUN
ftr-325	134	52	security	security	NOUN
ftr-325	134	53	,	,	PUNCT
ftr-325	134	54	holding	hold	VERB
ftr-325	134	55	that	that	SCONJ
ftr-325	134	56	payments	payment	NOUN
ftr-325	134	57	made	make	VERB
ftr-325	134	58	to	to	ADP
ftr-325	134	59	a	a	DET
ftr-325	134	60	third	third	ADJ
ftr-325	134	61	party	party	NOUN
ftr-325	134	62	on	on	ADP
ftr-325	134	63	behalf	behalf	NOUN
ftr-325	134	64	of	of	ADP
ftr-325	134	65	the	the	DET
ftr-325	134	66	taxpayer	taxpayer	NOUN
ftr-325	134	67	are	be	AUX
ftr-325	134	68	nonetheless	nonetheless	ADV
ftr-325	134	69	included	include	VERB
ftr-325	134	70	in	in	ADP
ftr-325	134	71	income	income	NOUN
ftr-325	134	72	.	.	PUNCT
ftr-325	135	1			PUNCT
ftr-325	136	1	the	the	DET
ftr-325	136	2	court	court	NOUN
ftr-325	136	3	rejected	reject	VERB
ftr-325	136	4	bailey‘s	bailey‘s	PROPN
ftr-325	136	5	argument	argument	NOUN
ftr-325	136	6	that	that	SCONJ
ftr-325	136	7	the	the	DET
ftr-325	136	8	burden	burden	NOUN
ftr-325	136	9	of	of	ADP
ftr-325	136	10	proof	proof	NOUN
ftr-325	136	11	with	with	ADP
ftr-325	136	12	regard	regard	NOUN
ftr-325	136	13	to	to	ADP
ftr-325	136	14	substantiation	substantiation	NOUN
ftr-325	136	15	of	of	ADP
ftr-325	136	16	expenses	expense	NOUN
ftr-325	136	17	shifted	shift	VERB
ftr-325	136	18	to	to	ADP
ftr-325	136	19	the	the	DET
ftr-325	136	20	government	government	NOUN
ftr-325	136	21	after	after	SCONJ
ftr-325	136	22	he	he	PRON
ftr-325	136	23	had	have	AUX
ftr-325	136	24	notified	notify	VERB
ftr-325	136	25	the	the	DET
ftr-325	136	26	government	government	NOUN
ftr-325	136	27	that	that	SCONJ
ftr-325	136	28	he	he	PRON
ftr-325	136	29	was	be	AUX
ftr-325	136	30	disposing	dispose	VERB
ftr-325	136	31	of	of	ADP
ftr-325	136	32	records	record	NOUN
ftr-325	136	33	stored	store	VERB
ftr-325	136	34	in	in	ADP
ftr-325	136	35	an	an	DET
ftr-325	136	36	aircraft	aircraft	NOUN
ftr-325	136	37	hangar	hangar	NOUN
ftr-325	136	38	and	and	CCONJ
ftr-325	136	39	provided	provide	VERB
ftr-325	136	40	access	access	NOUN
ftr-325	136	41	to	to	ADP
ftr-325	136	42	those	those	DET
ftr-325	136	43	records	record	NOUN
ftr-325	136	44	to	to	ADP
ftr-325	136	45	auditing	auditing	NOUN
ftr-325	136	46	agents	agent	NOUN
ftr-325	136	47	prior	prior	ADV
ftr-325	136	48	to	to	ADP
ftr-325	136	49	their	their	PRON
ftr-325	136	50	destruction	destruction	NOUN
ftr-325	136	51	.	.	PUNCT
ftr-325	137	1	the	the	DET
ftr-325	137	2	court	court	NOUN
ftr-325	137	3	observed	observe	VERB
ftr-325	137	4	that	that	SCONJ
ftr-325	137	5	taxpayers	taxpayer	NOUN
ftr-325	137	6	are	be	AUX
ftr-325	137	7	required	require	VERB
ftr-325	137	8	to	to	PART
ftr-325	137	9	maintain	maintain	VERB
ftr-325	137	10	records	record	NOUN
ftr-325	137	11	,	,	PUNCT
ftr-325	137	12	there	there	PRON
ftr-325	137	13	is	be	VERB
ftr-325	137	14	no	no	DET
ftr-325	137	15	provision	provision	NOUN
ftr-325	137	16	that	that	PRON
ftr-325	137	17	imposes	impose	VERB
ftr-325	137	18	a	a	DET
ftr-325	137	19	recordkeeping	recordkeeping	NOUN
ftr-325	137	20	requirement	requirement	NOUN
ftr-325	137	21	on	on	ADP
ftr-325	137	22	the	the	DET
ftr-325	137	23	irs	irs	PROPN
ftr-325	137	24	,	,	PUNCT
ftr-325	137	25	and	and	CCONJ
ftr-325	137	26	the	the	DET
ftr-325	137	27	fact	fact	NOUN
ftr-325	137	28	that	that	SCONJ
ftr-325	137	29	he	he	PRON
ftr-325	137	30	offered	offer	VERB
ftr-325	137	31	to	to	PART
ftr-325	137	32	let	let	VERB
ftr-325	137	33	the	the	DET
ftr-325	137	34	irs	irs	PROPN
ftr-325	137	35	review	review	VERB
ftr-325	137	36	and	and	CCONJ
ftr-325	137	37	copy	copy	VERB
ftr-325	137	38	records	record	NOUN
ftr-325	137	39	before	before	ADP
ftr-325	137	40	discarding	discard	VERB
ftr-325	137	41	them	they	PRON
ftr-325	137	42	does	do	AUX
ftr-325	137	43	not	not	PART
ftr-325	137	44	absolve	absolve	VERB
ftr-325	137	45	bailey	bailey	NOUN
ftr-325	137	46	of	of	ADP
ftr-325	137	47	the	the	DET
ftr-325	137	48	recordkeeping	recordkeeping	NOUN
ftr-325	137	49	requirement	requirement	NOUN
ftr-325	137	50	nor	nor	CCONJ
ftr-325	137	51	shift	shift	VERB
ftr-325	137	52	the	the	DET
ftr-325	137	53	burden	burden	NOUN
ftr-325	137	54	of	of	ADP
ftr-325	137	55	proof	proof	NOUN
ftr-325	137	56	.	.	PUNCT
ftr-325	138	1			PUNCT
ftr-325	138	2	the	the	DET
ftr-325	138	3	court	court	NOUN
ftr-325	138	4	held	hold	VERB
ftr-325	138	5	that	that	SCONJ
ftr-325	138	6	bailey‘s	bailey‘s	PROPN
ftr-325	138	7	yacht	yacht	NOUN
ftr-325	138	8	renovation	renovation	NOUN
ftr-325	138	9	and	and	CCONJ
ftr-325	138	10	rental	rental	ADJ
ftr-325	138	11	activity	activity	NOUN
ftr-325	138	12	was	be	AUX
ftr-325	138	13	not	not	PART
ftr-325	138	14	an	an	DET
ftr-325	138	15	activity	activity	NOUN
ftr-325	138	16	engaged	engage	VERB
ftr-325	138	17	in	in	ADP
ftr-325	138	18	for	for	ADP
ftr-325	138	19	profit	profit	NOUN
ftr-325	138	20	,	,	PUNCT
ftr-325	138	21	but	but	CCONJ
ftr-325	138	22	that	that	SCONJ
ftr-325	138	23	an	an	DET
ftr-325	138	24	aircraft	aircraft	NOUN
ftr-325	138	25	renovation	renovation	NOUN
ftr-325	138	26	activity	activity	NOUN
ftr-325	138	27	was	be	AUX
ftr-325	138	28	a	a	DET
ftr-325	138	29	profit	profit	NOUN
ftr-325	138	30	seeking	seek	VERB
ftr-325	138	31	activity	activity	NOUN
ftr-325	138	32	.	.	PUNCT
ftr-325	139	1			PUNCT
ftr-325	139	2	finally	finally	ADV
ftr-325	139	3	,	,	PUNCT
ftr-325	139	4	bailey	bailey	PROPN
ftr-325	139	5	was	be	AUX
ftr-325	139	6	found	find	VERB
ftr-325	139	7	liable	liable	ADJ
ftr-325	139	8	for	for	ADP
ftr-325	139	9	negligence	negligence	NOUN
ftr-325	139	10	penalties	penalty	NOUN
ftr-325	139	11	.	.	PUNCT
ftr-325	140	1	2013	2013	NUM
ftr-325	140	2	]	]	PUNCT
ftr-325	140	3	recent	recent	ADJ
ftr-325	140	4	developments	development	NOUN
ftr-325	140	5	in	in	ADP
ftr-325	140	6	federal	federal	ADJ
ftr-325	140	7	income	income	NOUN
ftr-325	140	8	taxation	taxation	NOUN
ftr-325	140	9	511	511	NUM
ftr-325	140	10	4	4	NUM
ftr-325	140	11	.	.	PUNCT
ftr-325	141	1	the	the	DET
ftr-325	141	2	irs	irs	PROPN
ftr-325	141	3	cuts	cut	VERB
ftr-325	141	4	an	an	DET
ftr-325	141	5	illegal	illegal	ADJ
ftr-325	141	6	drug	drug	NOUN
ftr-325	141	7	dealer	dealer	NOUN
ftr-325	141	8	a	a	DET
ftr-325	141	9	break	break	NOUN
ftr-325	141	10	not	not	PART
ftr-325	141	11	warranted	warrant	VERB
ftr-325	141	12	on	on	ADP
ftr-325	141	13	the	the	DET
ftr-325	141	14	face	face	NOUN
ftr-325	141	15	of	of	ADP
ftr-325	141	16	the	the	DET
ftr-325	141	17	statute	statute	NOUN
ftr-325	141	18	.	.	PUNCT
ftr-325	142	1	olive	olive	PROPN
ftr-325	142	2	v.	v.	PROPN
ftr-325	142	3	commissioner	commissioner	PROPN
ftr-325	142	4	,	,	PUNCT
ftr-325	142	5	139	139	NUM
ftr-325	142	6	t.c	t.c	PROPN
ftr-325	142	7	.	.	PUNCT
ftr-325	143	1	no	no	INTJ
ftr-325	143	2	.	.	NOUN
ftr-325	143	3	2	2	NUM
ftr-325	143	4	(	(	PUNCT
ftr-325	143	5	8/2/12	8/2/12	NUM
ftr-325	143	6	)	)	PUNCT
ftr-325	143	7	.	.	PUNCT
ftr-325	144	1	the	the	DET
ftr-325	144	2	taxpayer	taxpayer	NOUN
ftr-325	144	3	operated	operate	VERB
ftr-325	144	4	a	a	DET
ftr-325	144	5	medical	medical	ADJ
ftr-325	144	6	marijuana	marijuana	PROPN
ftr-325	144	7	business	business	NOUN
ftr-325	144	8	that	that	PRON
ftr-325	144	9	sold	sell	VERB
ftr-325	144	10	medical	medical	ADJ
ftr-325	144	11	marijuana	marijuana	NOUN
ftr-325	144	12	at	at	ADP
ftr-325	144	13	retail	retail	NOUN
ftr-325	144	14	under	under	ADP
ftr-325	144	15	the	the	DET
ftr-325	144	16	california	california	PROPN
ftr-325	144	17	compassionate	compassionate	ADJ
ftr-325	144	18	use	use	NOUN
ftr-325	144	19	act	act	NOUN
ftr-325	144	20	of	of	ADP
ftr-325	144	21	1996	1996	NUM
ftr-325	144	22	.	.	PUNCT
ftr-325	145	1	the	the	DET
ftr-325	145	2	tax	tax	NOUN
ftr-325	145	3	court	court	NOUN
ftr-325	145	4	(	(	PUNCT
ftr-325	145	5	judge	judge	NOUN
ftr-325	145	6	kroupa	kroupa	NOUN
ftr-325	145	7	)	)	PUNCT
ftr-325	145	8	upheld	uphold	VERB
ftr-325	145	9	the	the	DET
ftr-325	145	10	irs‘s	irs‘s	NOUN
ftr-325	145	11	determination	determination	NOUN
ftr-325	145	12	that	that	SCONJ
ftr-325	145	13	the	the	DET
ftr-325	145	14	taxpayer	taxpayer	NOUN
ftr-325	145	15	underreported	underreporte	VERB
ftr-325	145	16	his	his	PRON
ftr-325	145	17	gross	gross	ADJ
ftr-325	145	18	receipts	receipt	NOUN
ftr-325	145	19	and	and	CCONJ
ftr-325	145	20	that	that	SCONJ
ftr-325	145	21	§	§	PROPN
ftr-325	145	22	280e	280e	PROPN
ftr-325	145	23	precluded	preclude	VERB
ftr-325	145	24	his	his	PRON
ftr-325	145	25	deduction	deduction	NOUN
ftr-325	145	26	of	of	ADP
ftr-325	145	27	business	business	NOUN
ftr-325	145	28	related	relate	VERB
ftr-325	145	29	expenses	expense	NOUN
ftr-325	145	30	.	.	PUNCT
ftr-325	146	1	the	the	DET
ftr-325	146	2	irs	irs	PROPN
ftr-325	146	3	conceded	concede	VERB
ftr-325	146	4	that	that	SCONJ
ftr-325	146	5	§	§	PROPN
ftr-325	146	6	280e	280e	PROPN
ftr-325	146	7	did	do	AUX
ftr-325	146	8	not	not	PART
ftr-325	146	9	bar	bar	VERB
ftr-325	146	10	a	a	DET
ftr-325	146	11	deduction	deduction	NOUN
ftr-325	146	12	from	from	ADP
ftr-325	146	13	gross	gross	ADJ
ftr-325	146	14	receipts	receipt	NOUN
ftr-325	146	15	for	for	ADP
ftr-325	146	16	costs	cost	NOUN
ftr-325	146	17	of	of	ADP
ftr-325	146	18	goods	good	NOUN
ftr-325	146	19	sold	sell	VERB
ftr-325	146	20	but	but	CCONJ
ftr-325	146	21	argued	argue	VERB
ftr-325	146	22	that	that	SCONJ
ftr-325	146	23	the	the	DET
ftr-325	146	24	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	146	25	ledger	ledger	NOUN
ftr-325	146	26	entries	entry	NOUN
ftr-325	146	27	were	be	AUX
ftr-325	146	28	inadequate	inadequate	ADJ
ftr-325	146	29	substantiation	substantiation	NOUN
ftr-325	146	30	and	and	CCONJ
ftr-325	146	31	that	that	SCONJ
ftr-325	146	32	as	as	ADP
ftr-325	146	33	a	a	DET
ftr-325	146	34	factual	factual	ADJ
ftr-325	146	35	matter	matter	NOUN
ftr-325	146	36	cost	cost	NOUN
ftr-325	146	37	of	of	ADP
ftr-325	146	38	goods	good	NOUN
ftr-325	146	39	sold	sell	VERB
ftr-325	146	40	should	should	AUX
ftr-325	146	41	be	be	AUX
ftr-325	146	42	zero	zero	NUM
ftr-325	146	43	.	.	PUNCT
ftr-325	147	1	judge	judge	PROPN
ftr-325	147	2	kroupa	kroupa	PROPN
ftr-325	147	3	sustained	sustain	VERB
ftr-325	147	4	the	the	DET
ftr-325	147	5	irs‘s	irs‘s	NOUN
ftr-325	147	6	position	position	NOUN
ftr-325	147	7	that	that	SCONJ
ftr-325	147	8	the	the	DET
ftr-325	147	9	journal	journal	NOUN
ftr-325	147	10	entries	entry	NOUN
ftr-325	147	11	were	be	AUX
ftr-325	147	12	unreliable	unreliable	ADJ
ftr-325	147	13	,	,	PUNCT
ftr-325	147	14	but	but	CCONJ
ftr-325	147	15	applied	apply	VERB
ftr-325	147	16	cohan	cohan	PROPN
ftr-325	147	17	v.	v.	PROPN
ftr-325	147	18	commissioner	commissioner	PROPN
ftr-325	147	19	,	,	PUNCT
ftr-325	147	20	39	39	NUM
ftr-325	147	21	f.2d	f.2d	NUM
ftr-325	147	22	540	540	NUM
ftr-325	147	23	(	(	PUNCT
ftr-325	147	24	2d	2d	NUM
ftr-325	147	25	cir	cir	NOUN
ftr-325	147	26	.	.	PUNCT
ftr-325	147	27	1930	1930	NUM
ftr-325	147	28	)	)	PUNCT
ftr-325	147	29	to	to	PART
ftr-325	147	30	find	find	VERB
ftr-325	147	31	,	,	PUNCT
ftr-325	147	32	based	base	VERB
ftr-325	147	33	on	on	ADP
ftr-325	147	34	expert	expert	ADJ
ftr-325	147	35	witness	witness	NOUN
ftr-325	147	36	testimony	testimony	NOUN
ftr-325	147	37	,	,	PUNCT
ftr-325	147	38	that	that	SCONJ
ftr-325	147	39	the	the	DET
ftr-325	147	40	cost	cost	NOUN
ftr-325	147	41	of	of	ADP
ftr-325	147	42	goods	good	NOUN
ftr-325	147	43	sold	sell	VERB
ftr-325	147	44	was	be	AUX
ftr-325	147	45	approximately	approximately	ADV
ftr-325	147	46	75	75	NUM
ftr-325	147	47	percent	percent	NOUN
ftr-325	147	48	of	of	ADP
ftr-325	147	49	the	the	DET
ftr-325	147	50	gross	gross	ADJ
ftr-325	147	51	receipts	receipt	NOUN
ftr-325	147	52	and	and	CCONJ
ftr-325	147	53	adjusted	adjust	VERB
ftr-325	147	54	that	that	DET
ftr-325	147	55	amount	amount	NOUN
ftr-325	147	56	to	to	PART
ftr-325	147	57	account	account	VERB
ftr-325	147	58	for	for	ADP
ftr-325	147	59	marijuana	marijuana	PROPN
ftr-325	147	60	that	that	PRON
ftr-325	147	61	was	be	AUX
ftr-325	147	62	given	give	VERB
ftr-325	147	63	away	away	ADP
ftr-325	147	64	to	to	ADP
ftr-325	147	65	customers	customer	NOUN
ftr-325	147	66	and	and	CCONJ
ftr-325	147	67	staff	staff	NOUN
ftr-325	147	68	.	.	PUNCT
ftr-325	148	1	judge	judge	PROPN
ftr-325	148	2	kroupa	kroupa	PROPN
ftr-325	148	3	rejected	reject	VERB
ftr-325	148	4	the	the	DET
ftr-325	148	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	148	6	argument	argument	NOUN
ftr-325	148	7	that	that	SCONJ
ftr-325	148	8	the	the	DET
ftr-325	148	9	expenses	expense	NOUN
ftr-325	148	10	should	should	AUX
ftr-325	148	11	be	be	AUX
ftr-325	148	12	deductible	deductible	ADJ
ftr-325	148	13	based	base	VERB
ftr-325	148	14	on	on	ADP
ftr-325	148	15	californians	californian	NOUN
ftr-325	148	16	helping	help	VERB
ftr-325	148	17	to	to	PART
ftr-325	148	18	alleviate	alleviate	VERB
ftr-325	148	19	medical	medical	ADJ
ftr-325	148	20	problems	problem	NOUN
ftr-325	148	21	,	,	PUNCT
ftr-325	148	22	inc	inc	PROPN
ftr-325	148	23	.	.	PROPN
ftr-325	149	1	v.	v.	PROPN
ftr-325	149	2	commissioner	commissioner	PROPN
ftr-325	149	3	,	,	PUNCT
ftr-325	149	4	128	128	NUM
ftr-325	149	5	t.c	t.c	PROPN
ftr-325	149	6	.	.	PROPN
ftr-325	149	7	173	173	NUM
ftr-325	149	8	(	(	PUNCT
ftr-325	149	9	2007	2007	NUM
ftr-325	149	10	)	)	PUNCT
ftr-325	149	11	,	,	PUNCT
ftr-325	149	12	in	in	ADP
ftr-325	149	13	which	which	PRON
ftr-325	149	14	the	the	DET
ftr-325	149	15	tax	tax	NOUN
ftr-325	149	16	court	court	NOUN
ftr-325	149	17	held	hold	VERB
ftr-325	149	18	that	that	SCONJ
ftr-325	149	19	the	the	DET
ftr-325	149	20	corporation‘s	corporation‘s	PROPN
ftr-325	149	21	care	care	NOUN
ftr-325	149	22	-	-	PUNCT
ftr-325	149	23	giving	give	VERB
ftr-325	149	24	activities	activity	NOUN
ftr-325	149	25	for	for	ADP
ftr-325	149	26	terminally	terminally	ADV
ftr-325	149	27	ill	ill	ADJ
ftr-325	149	28	patients	patient	NOUN
ftr-325	149	29	were	be	AUX
ftr-325	149	30	a	a	DET
ftr-325	149	31	separate	separate	ADJ
ftr-325	149	32	trade	trade	NOUN
ftr-325	149	33	or	or	CCONJ
ftr-325	149	34	business	business	NOUN
ftr-325	149	35	from	from	ADP
ftr-325	149	36	its	its	PRON
ftr-325	149	37	medical	medical	ADJ
ftr-325	149	38	marijuana	marijuana	PROPN
ftr-325	149	39	delivery	delivery	NOUN
ftr-325	149	40	and	and	CCONJ
ftr-325	149	41	that	that	SCONJ
ftr-325	149	42	expenses	expense	VERB
ftr-325	149	43	allocable	allocable	ADJ
ftr-325	149	44	to	to	ADP
ftr-325	149	45	the	the	DET
ftr-325	149	46	care	care	NOUN
ftr-325	149	47	-	-	PUNCT
ftr-325	149	48	giving	give	VERB
ftr-325	149	49	activity	activity	NOUN
ftr-325	149	50	were	be	AUX
ftr-325	149	51	deductible	deductible	ADJ
ftr-325	149	52	as	as	ADP
ftr-325	149	53	ordinary	ordinary	ADJ
ftr-325	149	54	and	and	CCONJ
ftr-325	149	55	necessary	necessary	ADJ
ftr-325	149	56	business	business	NOUN
ftr-325	149	57	expenses	expense	NOUN
ftr-325	149	58	.	.	PUNCT
ftr-325	150	1	in	in	ADP
ftr-325	150	2	the	the	DET
ftr-325	150	3	instant	instant	ADJ
ftr-325	150	4	case	case	NOUN
ftr-325	150	5	,	,	PUNCT
ftr-325	150	6	unlike	unlike	ADP
ftr-325	150	7	in	in	ADP
ftr-325	150	8	californians	californian	NOUN
ftr-325	150	9	helping	help	VERB
ftr-325	150	10	to	to	PART
ftr-325	150	11	alleviate	alleviate	VERB
ftr-325	150	12	medical	medical	ADJ
ftr-325	150	13	problems	problem	NOUN
ftr-325	150	14	,	,	PUNCT
ftr-325	150	15	based	base	VERB
ftr-325	150	16	on	on	ADP
ftr-325	150	17	the	the	DET
ftr-325	150	18	facts	fact	NOUN
ftr-325	150	19	and	and	CCONJ
ftr-325	150	20	circumstances	circumstance	NOUN
ftr-325	150	21	there	there	PRON
ftr-325	150	22	were	be	VERB
ftr-325	150	23	not	not	PART
ftr-325	150	24	two	two	NUM
ftr-325	150	25	separate	separate	ADJ
ftr-325	150	26	and	and	CCONJ
ftr-325	150	27	distinct	distinct	ADJ
ftr-325	150	28	activities	activity	NOUN
ftr-325	150	29	.	.	PUNCT
ftr-325	151	1	in	in	ADP
ftr-325	151	2	this	this	DET
ftr-325	151	3	case	case	NOUN
ftr-325	151	4	the	the	DET
ftr-325	151	5	taxpayer	taxpayer	NOUN
ftr-325	151	6	operated	operate	VERB
ftr-325	151	7	a	a	DET
ftr-325	151	8	single	single	ADJ
ftr-325	151	9	business	business	NOUN
ftr-325	151	10	of	of	ADP
ftr-325	151	11	dispensing	dispense	VERB
ftr-325	151	12	medical	medical	ADJ
ftr-325	151	13	marijuana	marijuana	PROPN
ftr-325	151	14	,	,	PUNCT
ftr-325	151	15	with	with	ADP
ftr-325	151	16	all	all	DET
ftr-325	151	17	other	other	ADJ
ftr-325	151	18	services	service	NOUN
ftr-325	151	19	being	be	AUX
ftr-325	151	20	provided	provide	VERB
ftr-325	151	21	as	as	ADP
ftr-325	151	22	part	part	NOUN
ftr-325	151	23	of	of	ADP
ftr-325	151	24	that	that	DET
ftr-325	151	25	business	business	NOUN
ftr-325	151	26	.	.	PUNCT
ftr-325	152	1			PROPN
ftr-325	152	2	judge	judge	PROPN
ftr-325	152	3	kroupa	kroupa	PROPN
ftr-325	152	4	upheld	uphold	VERB
ftr-325	152	5	accuracy	accuracy	NOUN
ftr-325	152	6	-	-	PUNCT
ftr-325	152	7	related	relate	VERB
ftr-325	152	8	penalties	penalty	NOUN
ftr-325	152	9	on	on	ADP
ftr-325	152	10	the	the	DET
ftr-325	152	11	deficiency	deficiency	NOUN
ftr-325	152	12	resulting	result	VERB
ftr-325	152	13	from	from	ADP
ftr-325	152	14	unsubstantiated	unsubstantiated	ADJ
ftr-325	152	15	expenses	expense	NOUN
ftr-325	152	16	,	,	PUNCT
ftr-325	152	17	but	but	CCONJ
ftr-325	152	18	not	not	PART
ftr-325	152	19	with	with	ADP
ftr-325	152	20	respect	respect	NOUN
ftr-325	152	21	to	to	ADP
ftr-325	152	22	expenses	expense	NOUN
ftr-325	152	23	that	that	PRON
ftr-325	152	24	were	be	AUX
ftr-325	152	25	substantiated	substantiate	VERB
ftr-325	152	26	but	but	CCONJ
ftr-325	152	27	disallowed	disallow	VERB
ftr-325	152	28	under	under	ADP
ftr-325	152	29	§	§	PROPN
ftr-325	152	30	280e	280e	PROPN
ftr-325	152	31	,	,	PUNCT
ftr-325	152	32	reasoning	reason	VERB
ftr-325	152	33	that	that	SCONJ
ftr-325	152	34	the	the	DET
ftr-325	152	35	application	application	NOUN
ftr-325	152	36	of	of	ADP
ftr-325	152	37	§	§	PROPN
ftr-325	152	38	280e	280e	PROPN
ftr-325	152	39	to	to	ADP
ftr-325	152	40	the	the	DET
ftr-325	152	41	medical	medical	ADJ
ftr-325	152	42	marijuana	marijuana	PROPN
ftr-325	152	43	industry	industry	NOUN
ftr-325	152	44	was	be	AUX
ftr-325	152	45	decided	decide	VERB
ftr-325	152	46	after	after	ADP
ftr-325	152	47	the	the	DET
ftr-325	152	48	years	year	NOUN
ftr-325	152	49	at	at	ADP
ftr-325	152	50	issue	issue	NOUN
ftr-325	152	51	.	.	PUNCT
ftr-325	153	1			X
ftr-325	153	2	a	a	DET
ftr-325	153	3	straightforward	straightforward	ADJ
ftr-325	153	4	reading	reading	NOUN
ftr-325	153	5	of	of	ADP
ftr-325	153	6	§	§	PROPN
ftr-325	153	7	280e	280e	PROPN
ftr-325	153	8	and	and	CCONJ
ftr-325	153	9	the	the	DET
ftr-325	153	10	last	last	ADJ
ftr-325	153	11	sentence	sentence	NOUN
ftr-325	153	12	of	of	ADP
ftr-325	153	13	§	§	PROPN
ftr-325	153	14	263a(a)(2	263a(a)(2	PROPN
ftr-325	153	15	)	)	PUNCT
ftr-325	153	16	in	in	ADP
ftr-325	153	17	concert	concert	NOUN
ftr-325	153	18	clearly	clearly	ADV
ftr-325	153	19	denies	deny	VERB
ftr-325	153	20	the	the	DET
ftr-325	153	21	recovery	recovery	NOUN
ftr-325	153	22	of	of	ADP
ftr-325	153	23	cost	cost	NOUN
ftr-325	153	24	of	of	ADP
ftr-325	153	25	goods	good	NOUN
ftr-325	153	26	sold	sell	VERB
ftr-325	153	27	for	for	ADP
ftr-325	153	28	the	the	DET
ftr-325	153	29	marijuana	marijuana	NOUN
ftr-325	153	30	in	in	ADP
ftr-325	153	31	this	this	DET
ftr-325	153	32	case	case	NOUN
ftr-325	153	33	.	.	PUNCT
ftr-325	154	1	prior	prior	ADV
ftr-325	154	2	to	to	ADP
ftr-325	154	3	the	the	DET
ftr-325	154	4	enactment	enactment	NOUN
ftr-325	154	5	of	of	ADP
ftr-325	154	6	the	the	DET
ftr-325	154	7	last	last	ADJ
ftr-325	154	8	sentence	sentence	NOUN
ftr-325	154	9	of	of	ADP
ftr-325	154	10	§	§	PROPN
ftr-325	154	11	263a(a)(2	263a(a)(2	NUM
ftr-325	154	12	)	)	PUNCT
ftr-325	154	13	,	,	PUNCT
ftr-325	154	14	however	however	ADV
ftr-325	154	15	,	,	PUNCT
ftr-325	154	16	§	§	PROPN
ftr-325	154	17	280e	280e	PROPN
ftr-325	154	18	alone	alone	ADV
ftr-325	154	19	did	do	AUX
ftr-325	154	20	not	not	PART
ftr-325	154	21	deny	deny	VERB
ftr-325	154	22	drug	drug	NOUN
ftr-325	154	23	dealers	dealer	NOUN
ftr-325	154	24	taxfree	taxfree	NOUN
ftr-325	154	25	recovery	recovery	NOUN
ftr-325	154	26	of	of	ADP
ftr-325	154	27	the	the	DET
ftr-325	154	28	cost	cost	NOUN
ftr-325	154	29	of	of	ADP
ftr-325	154	30	goods	good	NOUN
ftr-325	154	31	sold	sell	VERB
ftr-325	154	32	.	.	PUNCT
ftr-325	155	1	see	see	VERB
ftr-325	155	2	,	,	PUNCT
ftr-325	155	3	e.g.	e.g.	ADV
ftr-325	155	4	,	,	PUNCT
ftr-325	155	5	franklin	franklin	PROPN
ftr-325	155	6	v.	v.	PROPN
ftr-325	155	7	commissioner	commissioner	PROPN
ftr-325	155	8	,	,	PUNCT
ftr-325	155	9	t.c	t.c	PROPN
ftr-325	155	10	.	.	PROPN
ftr-325	155	11	memo	memo	NOUN
ftr-325	155	12	.	.	PUNCT
ftr-325	156	1	93	93	NUM
ftr-325	156	2	-	-	SYM
ftr-325	156	3	184	184	NUM
ftr-325	156	4	.	.	PUNCT
ftr-325	157	1	in	in	ADP
ftr-325	157	2	californians	californian	NOUN
ftr-325	157	3	helping	help	VERB
ftr-325	157	4	to	to	PART
ftr-325	157	5	alleviate	alleviate	VERB
ftr-325	157	6	medical	medical	ADJ
ftr-325	157	7	problems	problem	NOUN
ftr-325	157	8	,	,	PUNCT
ftr-325	157	9	inc	inc	PROPN
ftr-325	157	10	.	.	PROPN
ftr-325	157	11	v.	v.	PROPN
ftr-325	157	12	commissioner	commissioner	PROPN
ftr-325	157	13	,	,	PUNCT
ftr-325	157	14	128	128	NUM
ftr-325	157	15	t.c	t.c	PROPN
ftr-325	157	16	.	.	PROPN
ftr-325	157	17	173	173	NUM
ftr-325	157	18	(	(	PUNCT
ftr-325	157	19	2007	2007	NUM
ftr-325	157	20	)	)	PUNCT
ftr-325	157	21	,	,	PUNCT
ftr-325	157	22	the	the	DET
ftr-325	157	23	irs	irs	PROPN
ftr-325	157	24	,	,	PUNCT
ftr-325	157	25	based	base	VERB
ftr-325	157	26	on	on	ADP
ftr-325	157	27	that	that	DET
ftr-325	157	28	outdated	outdated	ADJ
ftr-325	157	29	case	case	NOUN
ftr-325	157	30	law	law	NOUN
ftr-325	157	31	conceded	concede	VERB
ftr-325	157	32	—	—	PUNCT
ftr-325	157	33	erroneously	erroneously	ADV
ftr-325	157	34	in	in	ADP
ftr-325	157	35	our	our	PRON
ftr-325	157	36	opinion	opinion	NOUN
ftr-325	157	37	—	—	PUNCT
ftr-325	157	38	that	that	SCONJ
ftr-325	157	39	§	§	PROPN
ftr-325	157	40	280e	280e	PROPN
ftr-325	157	41	did	do	AUX
ftr-325	157	42	not	not	PART
ftr-325	157	43	operate	operate	VERB
ftr-325	157	44	to	to	PART
ftr-325	157	45	deny	deny	VERB
ftr-325	157	46	as	as	ADP
ftr-325	157	47	matter	matter	NOUN
ftr-325	157	48	of	of	ADP
ftr-325	157	49	law	law	NOUN
ftr-325	157	50	the	the	DET
ftr-325	157	51	cost	cost	NOUN
ftr-325	157	52	of	of	ADP
ftr-325	157	53	goods	good	NOUN
ftr-325	157	54	sold	sell	VERB
ftr-325	157	55	to	to	ADP
ftr-325	157	56	a	a	DET
ftr-325	157	57	taxpayer	taxpayer	NOUN
ftr-325	157	58	that	that	PRON
ftr-325	157	59	purchased	purchase	VERB
ftr-325	157	60	and	and	CCONJ
ftr-325	157	61	resold	resold	VERB
ftr-325	157	62	marijuana	marijuana	PROPN
ftr-325	157	63	.	.	PUNCT
ftr-325	158	1	that	that	DET
ftr-325	158	2	mistake	mistake	NOUN
ftr-325	158	3	was	be	AUX
ftr-325	158	4	repeated	repeat	VERB
ftr-325	158	5	in	in	ADP
ftr-325	158	6	this	this	DET
ftr-325	158	7	case	case	NOUN
ftr-325	158	8	.	.	PUNCT
ftr-325	159	1	5	5	X
ftr-325	159	2	.	.	X
ftr-325	159	3	abracadabra	abracadabra	NOUN
ftr-325	159	4	:	:	PUNCT
ftr-325	159	5	a	a	DET
ftr-325	159	6	creditor‘s	creditor‘s	PROPN
ftr-325	159	7	bad	bad	ADJ
ftr-325	159	8	debt	debt	NOUN
ftr-325	159	9	does	do	AUX
ftr-325	159	10	not	not	PART
ftr-325	159	11	necessarily	necessarily	ADV
ftr-325	159	12	create	create	VERB
ftr-325	159	13	debtor‘s	debtor‘s	PROPN
ftr-325	159	14	cod	cod	NOUN
ftr-325	159	15	income	income	NOUN
ftr-325	159	16	.	.	PUNCT
ftr-325	160	1	abarca	abarca	PROPN
ftr-325	160	2	v.	v.	PROPN
ftr-325	160	3	commissioner	commissioner	PROPN
ftr-325	160	4	,	,	PUNCT
ftr-325	160	5	t.c	t.c	PROPN
ftr-325	160	6	.	.	PROPN
ftr-325	160	7	512	512	NUM
ftr-325	160	8	florida	florida	PROPN
ftr-325	160	9	tax	tax	NOUN
ftr-325	160	10	review	review	NOUN
ftr-325	161	1	[	[	X
ftr-325	161	2	vol	vol	NOUN
ftr-325	161	3	.	.	PUNCT
ftr-325	161	4	13:10	13:10	NUM
ftr-325	161	5	memo	memo	NOUN
ftr-325	161	6	.	.	PUNCT
ftr-325	162	1	2012	2012	NUM
ftr-325	162	2	-	-	SYM
ftr-325	162	3	245	245	NUM
ftr-325	162	4	(	(	PUNCT
ftr-325	162	5	8/27/12	8/27/12	NUM
ftr-325	162	6	)	)	PUNCT
ftr-325	162	7	.	.	PUNCT
ftr-325	163	1	the	the	DET
ftr-325	163	2	tax	tax	NOUN
ftr-325	163	3	court	court	NOUN
ftr-325	163	4	(	(	PUNCT
ftr-325	163	5	judge	judge	NOUN
ftr-325	163	6	goeke	goeke	ADJ
ftr-325	163	7	)	)	PUNCT
ftr-325	163	8	held	hold	VERB
ftr-325	163	9	that	that	SCONJ
ftr-325	163	10	no	no	DET
ftr-325	163	11	cancellation	cancellation	NOUN
ftr-325	163	12	of	of	ADP
ftr-325	163	13	debt	debt	NOUN
ftr-325	163	14	income	income	NOUN
ftr-325	163	15	was	be	AUX
ftr-325	163	16	realized	realize	VERB
ftr-325	163	17	by	by	ADP
ftr-325	163	18	a	a	DET
ftr-325	163	19	taxpayer	taxpayer	NOUN
ftr-325	163	20	where	where	SCONJ
ftr-325	163	21	the	the	DET
ftr-325	163	22	only	only	ADJ
ftr-325	163	23	evidence	evidence	NOUN
ftr-325	163	24	that	that	SCONJ
ftr-325	163	25	the	the	DET
ftr-325	163	26	debt	debt	NOUN
ftr-325	163	27	was	be	AUX
ftr-325	163	28	discharged	discharge	VERB
ftr-325	163	29	was	be	AUX
ftr-325	163	30	a	a	DET
ftr-325	163	31	letter	letter	NOUN
ftr-325	163	32	stating	state	VERB
ftr-325	163	33	that	that	SCONJ
ftr-325	163	34	the	the	DET
ftr-325	163	35	loan	loan	NOUN
ftr-325	163	36	had	have	AUX
ftr-325	163	37	been	be	AUX
ftr-325	163	38	―charged	―charge	VERB
ftr-325	163	39	off,‖	off,‖	NOUN
ftr-325	163	40	but	but	CCONJ
ftr-325	163	41	also	also	ADV
ftr-325	163	42	stated	state	VERB
ftr-325	163	43	that	that	SCONJ
ftr-325	163	44	the	the	DET
ftr-325	163	45	taxpayer	taxpayer	NOUN
ftr-325	163	46	―still	―still	X
ftr-325	163	47	remain[ed	remain[ed	PROPN
ftr-325	163	48	]	]	PUNCT
ftr-325	163	49	obligated	obligate	VERB
ftr-325	163	50	for	for	ADP
ftr-325	163	51	the	the	DET
ftr-325	163	52	repayment	repayment	NOUN
ftr-325	163	53	of	of	ADP
ftr-325	163	54	the	the	DET
ftr-325	163	55	debt,‖	debt,‖	PROPN
ftr-325	163	56	and	and	CCONJ
ftr-325	163	57	no	no	DET
ftr-325	163	58	form	form	NOUN
ftr-325	163	59	1099	1099	NUM
ftr-325	163	60	-	-	SYM
ftr-325	163	61	c	c	NOUN
ftr-325	163	62	was	be	AUX
ftr-325	163	63	introduced	introduce	VERB
ftr-325	163	64	into	into	ADP
ftr-325	163	65	evidence	evidence	NOUN
ftr-325	163	66	.	.	PUNCT
ftr-325	164	1	6	6	X
ftr-325	164	2	.	.	X
ftr-325	164	3	the	the	DET
ftr-325	164	4	fabled	fabled	PROPN
ftr-325	164	5	plotkin	plotkin	PROPN
ftr-325	164	6	diamond	diamond	PROPN
ftr-325	164	7	always	always	ADV
ftr-325	164	8	comes	come	VERB
ftr-325	164	9	with	with	ADP
ftr-325	164	10	a	a	DET
ftr-325	164	11	curse	curse	NOUN
ftr-325	164	12	—	—	PUNCT
ftr-325	164	13	mr	mr	PROPN
ftr-325	164	14	.	.	PROPN
ftr-325	164	15	plotkin	plotkin	PROPN
ftr-325	164	16	.	.	PUNCT
ftr-325	165	1	plotkin	plotkin	PROPN
ftr-325	165	2	v.	v.	PROPN
ftr-325	165	3	commissioner	commissioner	PROPN
ftr-325	165	4	,	,	PUNCT
ftr-325	165	5	110	110	NUM
ftr-325	165	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	165	7	2012	2012	NUM
ftr-325	165	8	-	-	SYM
ftr-325	165	9	6752	6752	NUM
ftr-325	165	10	(	(	PUNCT
ftr-325	165	11	11th	11th	ADJ
ftr-325	165	12	cir	cir	NOUN
ftr-325	165	13	.	.	PUNCT
ftr-325	166	1	11/27/12	11/27/12	NUM
ftr-325	166	2	)	)	PUNCT
ftr-325	166	3	.	.	PUNCT
ftr-325	167	1	taxpayer	taxpayer	NOUN
ftr-325	167	2	received	receive	VERB
ftr-325	167	3	an	an	DET
ftr-325	167	4	economics	economic	NOUN
ftr-325	167	5	degree	degree	NOUN
ftr-325	167	6	from	from	ADP
ftr-325	167	7	the	the	DET
ftr-325	167	8	university	university	NOUN
ftr-325	167	9	of	of	ADP
ftr-325	167	10	pennsylvania‘s	pennsylvania‘s	PROPN
ftr-325	167	11	wharton	wharton	PROPN
ftr-325	167	12	school	school	PROPN
ftr-325	167	13	,	,	PUNCT
ftr-325	167	14	class	class	NOUN
ftr-325	167	15	of	of	ADP
ftr-325	167	16	1963	1963	NUM
ftr-325	167	17	,	,	PUNCT
ftr-325	167	18	and	and	CCONJ
ftr-325	167	19	a	a	DET
ftr-325	167	20	law	law	NOUN
ftr-325	167	21	degree	degree	NOUN
ftr-325	167	22	from	from	ADP
ftr-325	167	23	st	st	PROPN
ftr-325	167	24	.	.	PROPN
ftr-325	167	25	louis	louis	PROPN
ftr-325	167	26	university	university	PROPN
ftr-325	167	27	,	,	PUNCT
ftr-325	167	28	class	class	NOUN
ftr-325	167	29	of	of	ADP
ftr-325	167	30	1972	1972	NUM
ftr-325	167	31	,	,	PUNCT
ftr-325	167	32	before	before	SCONJ
ftr-325	167	33	he	he	PRON
ftr-325	167	34	purchased	purchase	VERB
ftr-325	167	35	a	a	DET
ftr-325	167	36	controlling	control	VERB
ftr-325	167	37	interest	interest	NOUN
ftr-325	167	38	in	in	ADP
ftr-325	167	39	a	a	DET
ftr-325	167	40	nursing	nursing	NOUN
ftr-325	167	41	home	home	NOUN
ftr-325	167	42	empire	empire	NOUN
ftr-325	167	43	from	from	ADP
ftr-325	167	44	the	the	DET
ftr-325	167	45	father	father	NOUN
ftr-325	167	46	of	of	ADP
ftr-325	167	47	his	his	PRON
ftr-325	167	48	ex	ex	NOUN
ftr-325	167	49	-	-	NOUN
ftr-325	167	50	wife	wife	NOUN
ftr-325	167	51	in	in	ADP
ftr-325	167	52	1980	1980	NUM
ftr-325	167	53	.	.	PUNCT
ftr-325	168	1	as	as	ADP
ftr-325	168	2	the	the	DET
ftr-325	168	3	result	result	NOUN
ftr-325	168	4	of	of	ADP
ftr-325	168	5	a	a	DET
ftr-325	168	6	complex	complex	ADJ
ftr-325	168	7	series	series	NOUN
ftr-325	168	8	of	of	ADP
ftr-325	168	9	financial	financial	ADJ
ftr-325	168	10	machinations	machination	NOUN
ftr-325	168	11	and	and	CCONJ
ftr-325	168	12	fund	fund	NOUN
ftr-325	168	13	diversions	diversion	NOUN
ftr-325	168	14	through	through	ADP
ftr-325	168	15	his	his	PRON
ftr-325	168	16	girlfriend(s	girlfriend(s	NOUN
ftr-325	168	17	)	)	PUNCT
ftr-325	168	18	during	during	ADP
ftr-325	168	19	the	the	DET
ftr-325	168	20	years	year	NOUN
ftr-325	168	21	1991	1991	NUM
ftr-325	168	22	,	,	PUNCT
ftr-325	168	23	1992	1992	NUM
ftr-325	168	24	,	,	PUNCT
ftr-325	168	25	and	and	CCONJ
ftr-325	168	26	1993	1993	NUM
ftr-325	168	27	,	,	PUNCT
ftr-325	168	28	he	he	PRON
ftr-325	168	29	was	be	AUX
ftr-325	168	30	convicted	convict	VERB
ftr-325	168	31	on	on	ADP
ftr-325	168	32	three	three	NUM
ftr-325	168	33	counts	count	NOUN
ftr-325	168	34	of	of	ADP
ftr-325	168	35	willfully	willfully	ADV
ftr-325	168	36	making	make	VERB
ftr-325	168	37	and	and	CCONJ
ftr-325	168	38	subscribing	subscribe	VERB
ftr-325	168	39	false	false	ADJ
ftr-325	168	40	income	income	NOUN
ftr-325	168	41	tax	tax	NOUN
ftr-325	168	42	returns	return	NOUN
ftr-325	168	43	under	under	ADP
ftr-325	168	44	§	§	PROPN
ftr-325	168	45	7206(1	7206(1	NUM
ftr-325	168	46	)	)	PUNCT
ftr-325	168	47	in	in	ADP
ftr-325	168	48	1999	1999	NUM
ftr-325	168	49	and	and	CCONJ
ftr-325	168	50	sentenced	sentence	VERB
ftr-325	168	51	to	to	ADP
ftr-325	168	52	five	five	NUM
ftr-325	168	53	years	year	NOUN
ftr-325	168	54	of	of	ADP
ftr-325	168	55	probation	probation	NOUN
ftr-325	168	56	.	.	PUNCT
ftr-325	169	1	the	the	DET
ftr-325	169	2	commissioner	commissioner	NOUN
ftr-325	169	3	determined	determine	VERB
ftr-325	169	4	that	that	SCONJ
ftr-325	169	5	he	he	PRON
ftr-325	169	6	failed	fail	VERB
ftr-325	169	7	to	to	PART
ftr-325	169	8	report	report	VERB
ftr-325	169	9	in	in	ADP
ftr-325	169	10	excess	excess	NOUN
ftr-325	169	11	of	of	ADP
ftr-325	169	12	$	$	SYM
ftr-325	169	13	1.5	1.5	NUM
ftr-325	169	14	million	million	NUM
ftr-325	169	15	of	of	ADP
ftr-325	169	16	schedule	schedule	NOUN
ftr-325	169	17	c	c	PROPN
ftr-325	169	18	self	self	NOUN
ftr-325	169	19	-	-	PUNCT
ftr-325	169	20	employment	employment	NOUN
ftr-325	169	21	income	income	NOUN
ftr-325	169	22	during	during	ADP
ftr-325	169	23	the	the	DET
ftr-325	169	24	years	year	NOUN
ftr-325	169	25	1991	1991	NUM
ftr-325	169	26	through	through	ADP
ftr-325	169	27	1995	1995	NUM
ftr-325	169	28	.	.	PUNCT
ftr-325	170	1	in	in	ADP
ftr-325	170	2	this	this	DET
ftr-325	170	3	unpublished	unpublished	ADJ
ftr-325	170	4	per	per	ADP
ftr-325	170	5	curiam	curiam	NOUN
ftr-325	170	6	opinion	opinion	NOUN
ftr-325	170	7	,	,	PUNCT
ftr-325	170	8	the	the	DET
ftr-325	170	9	eleventh	eleventh	ADJ
ftr-325	170	10	circuit	circuit	NOUN
ftr-325	170	11	affirmed	affirm	VERB
ftr-325	170	12	a	a	DET
ftr-325	170	13	tax	tax	NOUN
ftr-325	170	14	court	court	NOUN
ftr-325	170	15	decision	decision	NOUN
ftr-325	170	16	upholding	uphold	VERB
ftr-325	170	17	the	the	DET
ftr-325	170	18	commissioner‘s	commissioner‘s	NOUN
ftr-325	170	19	determination	determination	NOUN
ftr-325	170	20	,	,	PUNCT
ftr-325	170	21	finding	find	VERB
ftr-325	170	22	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	170	23	argument	argument	NOUN
ftr-325	170	24	that	that	SCONJ
ftr-325	170	25	he	he	PRON
ftr-325	170	26	received	receive	VERB
ftr-325	170	27	non	non	ADJ
ftr-325	170	28	-	-	ADJ
ftr-325	170	29	taxable	taxable	ADJ
ftr-325	170	30	partnership	partnership	NOUN
ftr-325	170	31	distributions	distribution	NOUN
ftr-325	170	32	not	not	PART
ftr-325	170	33	supported	support	VERB
ftr-325	170	34	by	by	ADP
ftr-325	170	35	the	the	DET
ftr-325	170	36	facts	fact	NOUN
ftr-325	170	37	because	because	SCONJ
ftr-325	170	38	taxpayer	taxpayer	NOUN
ftr-325	170	39	deliberately	deliberately	ADV
ftr-325	170	40	chose	choose	VERB
ftr-325	170	41	not	not	PART
ftr-325	170	42	to	to	PART
ftr-325	170	43	be	be	AUX
ftr-325	170	44	a	a	DET
ftr-325	170	45	partner	partner	NOUN
ftr-325	170	46	in	in	ADP
ftr-325	170	47	the	the	DET
ftr-325	170	48	entity	entity	NOUN
ftr-325	170	49	from	from	ADP
ftr-325	170	50	which	which	PRON
ftr-325	170	51	he	he	PRON
ftr-325	170	52	received	receive	VERB
ftr-325	170	53	financial	financial	ADJ
ftr-325	170	54	benefits	benefit	NOUN
ftr-325	170	55	.	.	PUNCT
ftr-325	171	1	b.	b.	PROPN
ftr-325	171	2	deductible	deductible	ADJ
ftr-325	171	3	expenses	expense	NOUN
ftr-325	171	4	versus	versus	ADP
ftr-325	171	5	capitalization	capitalization	NOUN
ftr-325	171	6	1	1	NUM
ftr-325	171	7	.	.	PUNCT
ftr-325	171	8	temporary	temporary	ADJ
ftr-325	171	9	and	and	CCONJ
ftr-325	171	10	proposed	propose	VERB
ftr-325	171	11	regulations	regulation	NOUN
ftr-325	171	12	provide	provide	VERB
ftr-325	171	13	extensive	extensive	ADJ
ftr-325	171	14	rules	rule	NOUN
ftr-325	171	15	for	for	ADP
ftr-325	171	16	the	the	DET
ftr-325	171	17	acquisition	acquisition	NOUN
ftr-325	171	18	,	,	PUNCT
ftr-325	171	19	production	production	NOUN
ftr-325	171	20	,	,	PUNCT
ftr-325	171	21	or	or	CCONJ
ftr-325	171	22	improvement	improvement	NOUN
ftr-325	171	23	of	of	ADP
ftr-325	171	24	tangible	tangible	ADJ
ftr-325	171	25	personal	personal	ADJ
ftr-325	171	26	property	property	NOUN
ftr-325	171	27	.	.	PUNCT
ftr-325	172	1	t.d	t.d	PROPN
ftr-325	172	2	.	.	PROPN
ftr-325	172	3	9564	9564	NUM
ftr-325	172	4	,	,	PUNCT
ftr-325	172	5	guidance	guidance	NOUN
ftr-325	172	6	regarding	regard	VERB
ftr-325	172	7	deduction	deduction	NOUN
ftr-325	172	8	and	and	CCONJ
ftr-325	172	9	capitalization	capitalization	NOUN
ftr-325	172	10	of	of	ADP
ftr-325	172	11	expenditures	expenditure	NOUN
ftr-325	172	12	related	relate	VERB
ftr-325	172	13	to	to	ADP
ftr-325	172	14	tangible	tangible	ADJ
ftr-325	172	15	property	property	NOUN
ftr-325	172	16	,	,	PUNCT
ftr-325	172	17	76	76	NUM
ftr-325	172	18	f.r	f.r	PROPN
ftr-325	172	19	.	.	NOUN
ftr-325	172	20	81060	81060	NUM
ftr-325	172	21	(	(	PUNCT
ftr-325	172	22	12/27/11	12/27/11	NUM
ftr-325	172	23	)	)	PUNCT
ftr-325	172	24	,	,	PUNCT
ftr-325	172	25	and	and	CCONJ
ftr-325	172	26	reg-168745	reg-168745	NOUN
ftr-325	172	27	-	-	PUNCT
ftr-325	172	28	03	03	NUM
ftr-325	172	29	,	,	PUNCT
ftr-325	172	30	guidance	guidance	NOUN
ftr-325	172	31	regarding	regard	VERB
ftr-325	172	32	deduction	deduction	NOUN
ftr-325	172	33	and	and	CCONJ
ftr-325	172	34	capitalization	capitalization	NOUN
ftr-325	172	35	of	of	ADP
ftr-325	172	36	expenditures	expenditure	NOUN
ftr-325	172	37	related	relate	VERB
ftr-325	172	38	to	to	ADP
ftr-325	172	39	tangible	tangible	ADJ
ftr-325	172	40	property	property	NOUN
ftr-325	172	41	,	,	PUNCT
ftr-325	172	42	76	76	NUM
ftr-325	172	43	f.r	f.r	NOUN
ftr-325	172	44	.	.	PROPN
ftr-325	172	45	81128	81128	NUM
ftr-325	172	46	(	(	PUNCT
ftr-325	172	47	12/27/11	12/27/11	NUM
ftr-325	172	48	)	)	PUNCT
ftr-325	172	49	.	.	PUNCT
ftr-325	173	1	the	the	DET
ftr-325	173	2	treasury	treasury	PROPN
ftr-325	173	3	department	department	PROPN
ftr-325	173	4	has	have	AUX
ftr-325	173	5	promulgated	promulgate	VERB
ftr-325	173	6	temporary	temporary	ADJ
ftr-325	173	7	regulations	regulation	NOUN
ftr-325	173	8	,	,	PUNCT
ftr-325	173	9	generally	generally	ADV
ftr-325	173	10	effective	effective	ADJ
ftr-325	173	11	for	for	ADP
ftr-325	173	12	tax	tax	NOUN
ftr-325	173	13	years	year	NOUN
ftr-325	173	14	beginning	begin	VERB
ftr-325	173	15	on	on	ADP
ftr-325	173	16	or	or	CCONJ
ftr-325	173	17	after	after	ADP
ftr-325	173	18	1/1/12	1/1/12	NUM
ftr-325	173	19	,	,	PUNCT
ftr-325	173	20	addressing	address	VERB
ftr-325	173	21	capitalization	capitalization	NOUN
ftr-325	173	22	requirements	requirement	NOUN
ftr-325	173	23	for	for	SCONJ
ftr-325	173	24	expenditures	expenditure	NOUN
ftr-325	173	25	to	to	PART
ftr-325	173	26	acquire	acquire	VERB
ftr-325	173	27	and	and	CCONJ
ftr-325	173	28	improve	improve	VERB
ftr-325	173	29	tangible	tangible	ADJ
ftr-325	173	30	property	property	NOUN
ftr-325	173	31	.	.	PUNCT
ftr-325	174	1	the	the	DET
ftr-325	174	2	temporary	temporary	ADJ
ftr-325	174	3	regulations	regulation	NOUN
ftr-325	174	4	adopt	adopt	VERB
ftr-325	174	5	provisions	provision	NOUN
ftr-325	174	6	of	of	ADP
ftr-325	174	7	regulations	regulation	NOUN
ftr-325	174	8	proposed	propose	VERB
ftr-325	174	9	in	in	ADP
ftr-325	174	10	2008	2008	NUM
ftr-325	174	11	(	(	PUNCT
ftr-325	174	12	reg-168745	reg-168745	NOUN
ftr-325	174	13	-	-	PUNCT
ftr-325	174	14	03	03	NUM
ftr-325	174	15	,	,	PUNCT
ftr-325	174	16	guidance	guidance	NOUN
ftr-325	174	17	regarding	regard	VERB
ftr-325	174	18	deduction	deduction	NOUN
ftr-325	174	19	and	and	CCONJ
ftr-325	174	20	capitalization	capitalization	NOUN
ftr-325	174	21	of	of	ADP
ftr-325	174	22	expenditures	expenditure	NOUN
ftr-325	174	23	related	relate	VERB
ftr-325	174	24	to	to	ADP
ftr-325	174	25	tangible	tangible	ADJ
ftr-325	174	26	property	property	NOUN
ftr-325	174	27	,	,	PUNCT
ftr-325	174	28	73	73	NUM
ftr-325	174	29	f.r	f.r	PROPN
ftr-325	174	30	.	.	PROPN
ftr-325	174	31	12838	12838	NUM
ftr-325	174	32	(	(	PUNCT
ftr-325	174	33	3/10/08	3/10/08	NUM
ftr-325	174	34	)	)	PUNCT
ftr-325	174	35	)	)	PUNCT
ftr-325	174	36	,	,	PUNCT
ftr-325	174	37	which	which	PRON
ftr-325	174	38	were	be	AUX
ftr-325	174	39	in	in	ADP
ftr-325	174	40	turn	turn	NOUN
ftr-325	174	41	based	base	VERB
ftr-325	174	42	on	on	ADP
ftr-325	174	43	a	a	DET
ftr-325	174	44	2006	2006	NUM
ftr-325	174	45	proposal	proposal	NOUN
ftr-325	174	46	that	that	PRON
ftr-325	174	47	was	be	AUX
ftr-325	174	48	substantially	substantially	ADV
ftr-325	174	49	modified	modify	VERB
ftr-325	174	50	by	by	ADP
ftr-325	174	51	the	the	DET
ftr-325	174	52	2008	2008	NUM
ftr-325	174	53	proposed	propose	VERB
ftr-325	174	54	regulations	regulation	NOUN
ftr-325	174	55	(	(	PUNCT
ftr-325	174	56	reg-16874503	reg-16874503	NOUN
ftr-325	174	57	,	,	PUNCT
ftr-325	174	58	guidance	guidance	NOUN
ftr-325	174	59	regarding	regard	VERB
ftr-325	174	60	deduction	deduction	NOUN
ftr-325	174	61	and	and	CCONJ
ftr-325	174	62	capitalization	capitalization	NOUN
ftr-325	174	63	of	of	ADP
ftr-325	174	64	expenditures	expenditure	NOUN
ftr-325	174	65	related	relate	VERB
ftr-325	174	66	to	to	ADP
ftr-325	174	67	tangible	tangible	ADJ
ftr-325	174	68	property	property	NOUN
ftr-325	174	69	,	,	PUNCT
ftr-325	174	70	71	71	NUM
ftr-325	174	71	f.r	f.r	NOUN
ftr-325	174	72	.	.	PROPN
ftr-325	174	73	48590	48590	NUM
ftr-325	174	74	(	(	PUNCT
ftr-325	174	75	8/21/06	8/21/06	NUM
ftr-325	174	76	)	)	PUNCT
ftr-325	174	77	)	)	PUNCT
ftr-325	174	78	.	.	PUNCT
ftr-325	175	1	the	the	DET
ftr-325	175	2	temporary	temporary	ADJ
ftr-325	175	3	2013	2013	NUM
ftr-325	175	4	]	]	PUNCT
ftr-325	175	5	recent	recent	ADJ
ftr-325	175	6	developments	development	NOUN
ftr-325	175	7	in	in	ADP
ftr-325	175	8	federal	federal	ADJ
ftr-325	175	9	income	income	NOUN
ftr-325	175	10	taxation	taxation	NOUN
ftr-325	175	11	513	513	NUM
ftr-325	175	12	regulations	regulation	NOUN
ftr-325	175	13	provide	provide	VERB
ftr-325	175	14	detailed	detailed	ADJ
ftr-325	175	15	capitalization	capitalization	NOUN
ftr-325	175	16	rules	rule	NOUN
ftr-325	175	17	and	and	CCONJ
ftr-325	175	18	several	several	ADJ
ftr-325	175	19	bright	bright	ADJ
ftr-325	175	20	-	-	PUNCT
ftr-325	175	21	line	line	NOUN
ftr-325	175	22	standards	standard	NOUN
ftr-325	175	23	under	under	ADP
ftr-325	175	24	§	§	PROPN
ftr-325	175	25	§	§	ADJ
ftr-325	175	26	162(a	162(a	NOUN
ftr-325	175	27	)	)	PUNCT
ftr-325	175	28	and	and	CCONJ
ftr-325	175	29	263(a	263(a	NUM
ftr-325	175	30	)	)	PUNCT
ftr-325	175	31	regarding	regard	VERB
ftr-325	175	32	the	the	DET
ftr-325	175	33	acquisition	acquisition	NOUN
ftr-325	175	34	,	,	PUNCT
ftr-325	175	35	improvement	improvement	NOUN
ftr-325	175	36	,	,	PUNCT
ftr-325	175	37	or	or	CCONJ
ftr-325	175	38	repair	repair	NOUN
ftr-325	175	39	of	of	ADP
ftr-325	175	40	tangible	tangible	ADJ
ftr-325	175	41	real	real	ADJ
ftr-325	175	42	and	and	CCONJ
ftr-325	175	43	personal	personal	ADJ
ftr-325	175	44	property	property	NOUN
ftr-325	175	45	.	.	PUNCT
ftr-325	176	1	the	the	DET
ftr-325	176	2	temporary	temporary	ADJ
ftr-325	176	3	regulations	regulation	NOUN
ftr-325	176	4	also	also	ADV
ftr-325	176	5	revise	revise	VERB
ftr-325	176	6	rules	rule	NOUN
ftr-325	176	7	under	under	ADP
ftr-325	176	8	§	§	PROPN
ftr-325	176	9	168	168	NUM
ftr-325	176	10	regarding	regard	VERB
ftr-325	176	11	disposition	disposition	NOUN
ftr-325	176	12	and	and	CCONJ
ftr-325	176	13	maintenance	maintenance	NOUN
ftr-325	176	14	of	of	ADP
ftr-325	176	15	general	general	ADJ
ftr-325	176	16	asset	asset	NOUN
ftr-325	176	17	accounts	account	VERB
ftr-325	176	18	for	for	ADP
ftr-325	176	19	macrs	macrs	NOUN
ftr-325	176	20	property	property	NOUN
ftr-325	176	21	.	.	PUNCT
ftr-325	177	1	in	in	ADP
ftr-325	177	2	general	general	ADJ
ftr-325	177	3	,	,	PUNCT
ftr-325	177	4	the	the	DET
ftr-325	177	5	regulations	regulation	NOUN
ftr-325	177	6	adopt	adopt	VERB
ftr-325	177	7	the	the	DET
ftr-325	177	8	provisions	provision	NOUN
ftr-325	177	9	of	of	ADP
ftr-325	177	10	the	the	DET
ftr-325	177	11	2008	2008	NUM
ftr-325	177	12	proposed	propose	VERB
ftr-325	177	13	regulations	regulation	NOUN
ftr-325	177	14	,	,	PUNCT
ftr-325	177	15	but	but	CCONJ
ftr-325	177	16	with	with	ADP
ftr-325	177	17	multiple	multiple	ADJ
ftr-325	177	18	modifications	modification	NOUN
ftr-325	177	19	.	.	PUNCT
ftr-325	178	1	temp	temp	NOUN
ftr-325	178	2	.	.	PUNCT
ftr-325	179	1	reg	reg	PROPN
ftr-325	179	2	.	.	PUNCT
ftr-325	180	1	§	§	PROPN
ftr-325	180	2	1.263(a)-2	1.263(a)-2	PROPN
ftr-325	180	3	t	t	NOUN
ftr-325	180	4	provides	provide	VERB
ftr-325	180	5	rules	rule	NOUN
ftr-325	180	6	for	for	ADP
ftr-325	180	7	amounts	amount	NOUN
ftr-325	180	8	paid	pay	VERB
ftr-325	180	9	for	for	ADP
ftr-325	180	10	the	the	DET
ftr-325	180	11	acquisition	acquisition	NOUN
ftr-325	180	12	or	or	CCONJ
ftr-325	180	13	production	production	NOUN
ftr-325	180	14	of	of	ADP
ftr-325	180	15	tangible	tangible	ADJ
ftr-325	180	16	property	property	NOUN
ftr-325	180	17	,	,	PUNCT
ftr-325	180	18	and	and	CCONJ
ftr-325	180	19	§	§	PROPN
ftr-325	180	20	1.263(a)-3	1.263(a)-3	PROPN
ftr-325	180	21	t	t	NOUN
ftr-325	180	22	provides	provide	VERB
ftr-325	180	23	rules	rule	NOUN
ftr-325	180	24	for	for	ADP
ftr-325	180	25	amounts	amount	NOUN
ftr-325	180	26	paid	pay	VERB
ftr-325	180	27	for	for	ADP
ftr-325	180	28	the	the	DET
ftr-325	180	29	improvement	improvement	NOUN
ftr-325	180	30	of	of	ADP
ftr-325	180	31	tangible	tangible	ADJ
ftr-325	180	32	property	property	NOUN
ftr-325	180	33	.	.	PUNCT
ftr-325	181	1	however	however	ADV
ftr-325	181	2	,	,	PUNCT
ftr-325	181	3	these	these	DET
ftr-325	181	4	new	new	ADJ
ftr-325	181	5	proposed	propose	VERB
ftr-325	181	6	regulations	regulation	NOUN
ftr-325	181	7	provide	provide	VERB
ftr-325	181	8	many	many	ADJ
ftr-325	181	9	additional	additional	ADJ
ftr-325	181	10	rules	rule	NOUN
ftr-325	181	11	.	.	PUNCT
ftr-325	182	1	the	the	DET
ftr-325	182	2	temporary	temporary	ADJ
ftr-325	182	3	regulations	regulation	NOUN
ftr-325	182	4	define	define	VERB
ftr-325	182	5	material	material	NOUN
ftr-325	182	6	and	and	CCONJ
ftr-325	182	7	supplies	supply	NOUN
ftr-325	182	8	to	to	PART
ftr-325	182	9	treat	treat	VERB
ftr-325	182	10	as	as	ADV
ftr-325	182	11	deductible	deductible	ADJ
ftr-325	182	12	(	(	PUNCT
ftr-325	182	13	1	1	NUM
ftr-325	182	14	)	)	PUNCT
ftr-325	182	15	the	the	DET
ftr-325	182	16	cost	cost	NOUN
ftr-325	182	17	of	of	ADP
ftr-325	182	18	any	any	DET
ftr-325	182	19	property	property	NOUN
ftr-325	182	20	with	with	ADP
ftr-325	182	21	a	a	DET
ftr-325	182	22	useful	useful	ADJ
ftr-325	182	23	life	life	NOUN
ftr-325	182	24	that	that	PRON
ftr-325	182	25	does	do	AUX
ftr-325	182	26	not	not	PART
ftr-325	182	27	exceed	exceed	VERB
ftr-325	182	28	one	one	NUM
ftr-325	182	29	year	year	NOUN
ftr-325	182	30	and	and	CCONJ
ftr-325	182	31	(	(	PUNCT
ftr-325	182	32	2	2	X
ftr-325	182	33	)	)	PUNCT
ftr-325	182	34	any	any	DET
ftr-325	182	35	item	item	NOUN
ftr-325	182	36	that	that	PRON
ftr-325	182	37	cost	cost	VERB
ftr-325	182	38	not	not	PART
ftr-325	182	39	more	more	ADJ
ftr-325	182	40	than	than	ADP
ftr-325	182	41	$	$	SYM
ftr-325	182	42	100	100	NUM
ftr-325	182	43	.	.	PUNCT
ftr-325	183	1	they	they	PRON
ftr-325	183	2	add	add	VERB
ftr-325	183	3	a	a	DET
ftr-325	183	4	book	book	NOUN
ftr-325	183	5	-	-	PUNCT
ftr-325	183	6	conformity	conformity	NOUN
ftr-325	183	7	de	de	X
ftr-325	183	8	minimis	minimis	NOUN
ftr-325	183	9	rule	rule	NOUN
ftr-325	183	10	,	,	PUNCT
ftr-325	183	11	a	a	DET
ftr-325	183	12	safe	safe	ADJ
ftr-325	183	13	-	-	PUNCT
ftr-325	183	14	harbor	harbor	NOUN
ftr-325	183	15	for	for	ADP
ftr-325	183	16	routine	routine	ADJ
ftr-325	183	17	maintenance	maintenance	NOUN
ftr-325	183	18	,	,	PUNCT
ftr-325	183	19	and	and	CCONJ
ftr-325	183	20	an	an	DET
ftr-325	183	21	optional	optional	ADJ
ftr-325	183	22	simplified	simplified	ADJ
ftr-325	183	23	method	method	NOUN
ftr-325	183	24	for	for	ADP
ftr-325	183	25	regulated	regulated	ADJ
ftr-325	183	26	taxpayers	taxpayer	NOUN
ftr-325	183	27	.	.	PUNCT
ftr-325	184	1	the	the	DET
ftr-325	184	2	temporary	temporary	ADJ
ftr-325	184	3	regulations	regulation	NOUN
ftr-325	184	4	contain	contain	VERB
ftr-325	184	5	provisions	provision	NOUN
ftr-325	184	6	defining	define	VERB
ftr-325	184	7	a	a	DET
ftr-325	184	8	unit	unit	NOUN
ftr-325	184	9	of	of	ADP
ftr-325	184	10	property	property	NOUN
ftr-325	184	11	as	as	ADP
ftr-325	184	12	a	a	DET
ftr-325	184	13	key	key	ADJ
ftr-325	184	14	concept	concept	NOUN
ftr-325	184	15	and	and	CCONJ
ftr-325	184	16	address	address	NOUN
ftr-325	184	17	capitalization	capitalization	NOUN
ftr-325	184	18	of	of	ADP
ftr-325	184	19	expenditures	expenditure	NOUN
ftr-325	184	20	that	that	PRON
ftr-325	184	21	improve	improve	VERB
ftr-325	184	22	or	or	CCONJ
ftr-325	184	23	restore	restore	VERB
ftr-325	184	24	a	a	DET
ftr-325	184	25	unit	unit	NOUN
ftr-325	184	26	of	of	ADP
ftr-325	184	27	property	property	NOUN
ftr-325	184	28	.	.	PUNCT
ftr-325	185	1	the	the	DET
ftr-325	185	2	regulations	regulation	NOUN
ftr-325	185	3	do	do	AUX
ftr-325	185	4	not	not	PART
ftr-325	185	5	provide	provide	VERB
ftr-325	185	6	for	for	ADP
ftr-325	185	7	a	a	DET
ftr-325	185	8	detailed	detailed	ADJ
ftr-325	185	9	repair	repair	NOUN
ftr-325	185	10	allowance	allowance	NOUN
ftr-325	185	11	rule	rule	NOUN
ftr-325	185	12	,	,	PUNCT
ftr-325	185	13	but	but	CCONJ
ftr-325	185	14	do	do	AUX
ftr-325	185	15	provide	provide	VERB
ftr-325	185	16	for	for	ADP
ftr-325	185	17	future	future	ADJ
ftr-325	185	18	i.r.b	i.r.b	NOUN
ftr-325	185	19	.	.	PUNCT
ftr-325	186	1	guidance	guidance	NOUN
ftr-325	186	2	regarding	regard	VERB
ftr-325	186	3	industry	industry	NOUN
ftr-325	186	4	-	-	PUNCT
ftr-325	186	5	specific	specific	ADJ
ftr-325	186	6	repair	repair	NOUN
ftr-325	186	7	allowance	allowance	NOUN
ftr-325	186	8	methods	method	NOUN
ftr-325	186	9	.	.	PUNCT
ftr-325	187	1			NOUN
ftr-325	187	2	acquisition	acquisition	NOUN
ftr-325	187	3	and	and	CCONJ
ftr-325	187	4	production	production	NOUN
ftr-325	187	5	costs	cost	NOUN
ftr-325	187	6	.	.	PUNCT
ftr-325	188	1	temp	temp	NOUN
ftr-325	188	2	.	.	PUNCT
ftr-325	189	1	reg	reg	NOUN
ftr-325	189	2	.	.	PUNCT
ftr-325	190	1	§	§	PROPN
ftr-325	190	2	1.263(a)-2	1.263(a)-2	PROPN
ftr-325	190	3	provides	provide	VERB
ftr-325	190	4	that	that	SCONJ
ftr-325	190	5	a	a	DET
ftr-325	190	6	taxpayer	taxpayer	NOUN
ftr-325	190	7	must	must	AUX
ftr-325	190	8	capitalize	capitalize	VERB
ftr-325	190	9	amounts	amount	NOUN
ftr-325	190	10	paid	pay	VERB
ftr-325	190	11	to	to	PART
ftr-325	190	12	acquire	acquire	VERB
ftr-325	190	13	or	or	CCONJ
ftr-325	190	14	produce	produce	VERB
ftr-325	190	15	a	a	DET
ftr-325	190	16	unit	unit	NOUN
ftr-325	190	17	of	of	ADP
ftr-325	190	18	real	real	ADJ
ftr-325	190	19	or	or	CCONJ
ftr-325	190	20	personal	personal	ADJ
ftr-325	190	21	property	property	NOUN
ftr-325	190	22	(	(	PUNCT
ftr-325	190	23	as	as	SCONJ
ftr-325	190	24	determined	determine	VERB
ftr-325	190	25	under	under	ADP
ftr-325	190	26	temp	temp	NOUN
ftr-325	190	27	.	.	PUNCT
ftr-325	191	1	reg	reg	NOUN
ftr-325	191	2	.	.	PUNCT
ftr-325	192	1	§	§	NOUN
ftr-325	192	2	1.263(a)-3t(d)(2	1.263(a)-3t(d)(2	NUM
ftr-325	192	3	)	)	PUNCT
ftr-325	192	4	)	)	PUNCT
ftr-325	192	5	,	,	PUNCT
ftr-325	192	6	including	include	VERB
ftr-325	192	7	leasehold	leasehold	NOUN
ftr-325	192	8	improvement	improvement	NOUN
ftr-325	192	9	property	property	NOUN
ftr-325	192	10	,	,	PUNCT
ftr-325	192	11	land	land	NOUN
ftr-325	192	12	and	and	CCONJ
ftr-325	192	13	land	land	NOUN
ftr-325	192	14	improvements	improvement	NOUN
ftr-325	192	15	,	,	PUNCT
ftr-325	192	16	buildings	building	NOUN
ftr-325	192	17	,	,	PUNCT
ftr-325	192	18	machinery	machinery	NOUN
ftr-325	192	19	and	and	CCONJ
ftr-325	192	20	equipment	equipment	NOUN
ftr-325	192	21	,	,	PUNCT
ftr-325	192	22	and	and	CCONJ
ftr-325	192	23	furniture	furniture	NOUN
ftr-325	192	24	and	and	CCONJ
ftr-325	192	25	fixtures	fixture	NOUN
ftr-325	192	26	.	.	PUNCT
ftr-325	193	1	amounts	amount	NOUN
ftr-325	193	2	paid	pay	VERB
ftr-325	193	3	to	to	PART
ftr-325	193	4	create	create	VERB
ftr-325	193	5	intangible	intangible	ADJ
ftr-325	193	6	interests	interest	NOUN
ftr-325	193	7	in	in	ADP
ftr-325	193	8	land	land	NOUN
ftr-325	193	9	are	be	AUX
ftr-325	193	10	treated	treat	VERB
ftr-325	193	11	as	as	ADP
ftr-325	193	12	capital	capital	NOUN
ftr-325	193	13	expenditures	expenditure	NOUN
ftr-325	193	14	.	.	PUNCT
ftr-325	194	1	amounts	amount	NOUN
ftr-325	194	2	paid	pay	VERB
ftr-325	194	3	for	for	ADP
ftr-325	194	4	work	work	NOUN
ftr-325	194	5	performed	perform	VERB
ftr-325	194	6	on	on	ADP
ftr-325	194	7	a	a	DET
ftr-325	194	8	unit	unit	NOUN
ftr-325	194	9	of	of	ADP
ftr-325	194	10	property	property	NOUN
ftr-325	194	11	prior	prior	ADV
ftr-325	194	12	to	to	ADP
ftr-325	194	13	the	the	DET
ftr-325	194	14	date	date	NOUN
ftr-325	194	15	the	the	DET
ftr-325	194	16	property	property	NOUN
ftr-325	194	17	is	be	AUX
ftr-325	194	18	placed	place	VERB
ftr-325	194	19	in	in	ADP
ftr-325	194	20	service	service	NOUN
ftr-325	194	21	must	must	AUX
ftr-325	194	22	also	also	ADV
ftr-325	194	23	be	be	AUX
ftr-325	194	24	capitalized	capitalize	VERB
ftr-325	194	25	.	.	PUNCT
ftr-325	195	1	temp	temp	NOUN
ftr-325	195	2	.	.	PUNCT
ftr-325	196	1	reg	reg	PROPN
ftr-325	196	2	.	.	PUNCT
ftr-325	197	1	§	§	PROPN
ftr-325	197	2	1.263(a)-2t(d)(1	1.263(a)-2t(d)(1	NUM
ftr-325	197	3	)	)	PUNCT
ftr-325	197	4	.	.	PUNCT
ftr-325	198	1	transaction	transaction	NOUN
ftr-325	198	2	costs	cost	NOUN
ftr-325	198	3	to	to	PART
ftr-325	198	4	facilitate	facilitate	VERB
ftr-325	198	5	the	the	DET
ftr-325	198	6	acquisition	acquisition	NOUN
ftr-325	198	7	of	of	ADP
ftr-325	198	8	property	property	NOUN
ftr-325	198	9	are	be	AUX
ftr-325	198	10	expressly	expressly	ADV
ftr-325	198	11	required	require	VERB
ftr-325	198	12	to	to	PART
ftr-325	198	13	be	be	AUX
ftr-325	198	14	capitalized	capitalize	VERB
ftr-325	198	15	,	,	PUNCT
ftr-325	198	16	temp	temp	NOUN
ftr-325	198	17	.	.	PUNCT
ftr-325	199	1	reg	reg	NOUN
ftr-325	199	2	.	.	PUNCT
ftr-325	200	1	§	§	PROPN
ftr-325	200	2	1.263(a)-2t(f	1.263(a)-2t(f	NUM
ftr-325	200	3	)	)	PUNCT
ftr-325	200	4	,	,	PUNCT
ftr-325	200	5	but	but	CCONJ
ftr-325	200	6	facilitative	facilitative	ADJ
ftr-325	200	7	expenditures	expenditure	NOUN
ftr-325	200	8	do	do	AUX
ftr-325	200	9	not	not	PART
ftr-325	200	10	include	include	VERB
ftr-325	200	11	employee	employee	NOUN
ftr-325	200	12	compensation	compensation	NOUN
ftr-325	200	13	or	or	CCONJ
ftr-325	200	14	overhead	overhead	NOUN
ftr-325	200	15	unless	unless	SCONJ
ftr-325	200	16	the	the	DET
ftr-325	200	17	taxpayer	taxpayer	NOUN
ftr-325	200	18	elects	elect	NOUN
ftr-325	200	19	to	to	PART
ftr-325	200	20	capitalize	capitalize	VERB
ftr-325	200	21	such	such	ADJ
ftr-325	200	22	expenditures	expenditure	NOUN
ftr-325	200	23	.	.	PUNCT
ftr-325	201	1	expenditures	expenditure	NOUN
ftr-325	201	2	to	to	PART
ftr-325	201	3	defend	defend	VERB
ftr-325	201	4	or	or	CCONJ
ftr-325	201	5	protect	protect	VERB
ftr-325	201	6	title	title	NOUN
ftr-325	201	7	must	must	AUX
ftr-325	201	8	be	be	AUX
ftr-325	201	9	capitalized	capitalize	VERB
ftr-325	201	10	.	.	PUNCT
ftr-325	202	1	temp	temp	NOUN
ftr-325	202	2	.	.	PUNCT
ftr-325	203	1	reg	reg	PROPN
ftr-325	203	2	.	.	PUNCT
ftr-325	204	1	§	§	PROPN
ftr-325	204	2	1.263(a)-2t(e	1.263(a)-2t(e	PROPN
ftr-325	204	3	)	)	PUNCT
ftr-325	204	4	.	.	PUNCT
ftr-325	205	1			NOUN
ftr-325	205	2	selling	sell	VERB
ftr-325	205	3	expenses	expense	NOUN
ftr-325	205	4	.	.	PUNCT
ftr-325	206	1	temp	temp	NOUN
ftr-325	206	2	.	.	PUNCT
ftr-325	207	1	reg	reg	NOUN
ftr-325	207	2	.	.	PUNCT
ftr-325	208	1	§	§	PROPN
ftr-325	208	2	1.263(a)1t(d	1.263(a)1t(d	NUM
ftr-325	208	3	)	)	PUNCT
ftr-325	208	4	provides	provide	VERB
ftr-325	208	5	for	for	ADP
ftr-325	208	6	the	the	DET
ftr-325	208	7	capitalization	capitalization	NOUN
ftr-325	208	8	of	of	ADP
ftr-325	208	9	selling	sell	VERB
ftr-325	208	10	expenses	expense	NOUN
ftr-325	208	11	as	as	ADP
ftr-325	208	12	an	an	DET
ftr-325	208	13	offset	offset	NOUN
ftr-325	208	14	against	against	ADP
ftr-325	208	15	sales	sale	NOUN
ftr-325	208	16	proceeds	proceed	NOUN
ftr-325	208	17	(	(	PUNCT
ftr-325	208	18	except	except	SCONJ
ftr-325	208	19	in	in	ADP
ftr-325	208	20	the	the	DET
ftr-325	208	21	case	case	NOUN
ftr-325	208	22	of	of	ADP
ftr-325	208	23	dealers	dealer	NOUN
ftr-325	208	24	)	)	PUNCT
ftr-325	208	25	.	.	PUNCT
ftr-325	209	1			NOUN
ftr-325	209	2	materials	material	NOUN
ftr-325	209	3	and	and	CCONJ
ftr-325	209	4	supplies	supply	NOUN
ftr-325	209	5	.	.	PUNCT
ftr-325	210	1	as	as	ADP
ftr-325	210	2	under	under	ADP
ftr-325	210	3	the	the	DET
ftr-325	210	4	prior	prior	ADJ
ftr-325	210	5	rules	rule	NOUN
ftr-325	210	6	,	,	PUNCT
ftr-325	210	7	temp	temp	NOUN
ftr-325	210	8	.	.	PUNCT
ftr-325	211	1	reg	reg	PROPN
ftr-325	211	2	.	.	PUNCT
ftr-325	212	1	§	§	PROPN
ftr-325	212	2	1.162	1.162	NUM
ftr-325	212	3	-	-	SYM
ftr-325	212	4	3	3	NUM
ftr-325	212	5	t	t	NOUN
ftr-325	212	6	allows	allow	VERB
ftr-325	212	7	a	a	DET
ftr-325	212	8	deduction	deduction	NOUN
ftr-325	212	9	for	for	ADP
ftr-325	212	10	incidental	incidental	ADJ
ftr-325	212	11	material	material	NOUN
ftr-325	212	12	and	and	CCONJ
ftr-325	212	13	supplies	supply	NOUN
ftr-325	212	14	in	in	ADP
ftr-325	212	15	the	the	DET
ftr-325	212	16	year	year	NOUN
ftr-325	212	17	an	an	DET
ftr-325	212	18	expenditure	expenditure	NOUN
ftr-325	212	19	is	be	AUX
ftr-325	212	20	made	make	VERB
ftr-325	212	21	.	.	PUNCT
ftr-325	213	1	materials	material	NOUN
ftr-325	213	2	and	and	CCONJ
ftr-325	213	3	supplies	supply	NOUN
ftr-325	213	4	are	be	AUX
ftr-325	213	5	incidental	incidental	ADJ
ftr-325	213	6	when	when	SCONJ
ftr-325	213	7	they	they	PRON
ftr-325	213	8	are	be	AUX
ftr-325	213	9	carried	carry	VERB
ftr-325	213	10	on	on	ADP
ftr-325	213	11	hand	hand	NOUN
ftr-325	213	12	and	and	CCONJ
ftr-325	213	13	for	for	ADP
ftr-325	213	14	which	which	PRON
ftr-325	213	15	no	no	DET
ftr-325	213	16	record	record	NOUN
ftr-325	213	17	of	of	ADP
ftr-325	213	18	consumption	consumption	NOUN
ftr-325	213	19	is	be	AUX
ftr-325	213	20	maintained	maintain	VERB
ftr-325	213	21	or	or	CCONJ
ftr-325	213	22	when	when	SCONJ
ftr-325	213	23	not	not	PART
ftr-325	213	24	carried	carry	VERB
ftr-325	213	25	in	in	ADP
ftr-325	213	26	inventory	inventory	NOUN
ftr-325	213	27	.	.	PUNCT
ftr-325	214	1	a	a	DET
ftr-325	214	2	deduction	deduction	NOUN
ftr-325	214	3	for	for	ADP
ftr-325	214	4	non	non	ADJ
ftr-325	214	5	-	-	ADJ
ftr-325	214	6	incidental	incidental	ADJ
ftr-325	214	7	materials	material	NOUN
ftr-325	214	8	and	and	CCONJ
ftr-325	214	9	supplies	supply	NOUN
ftr-325	214	10	is	be	AUX
ftr-325	214	11	allowed	allow	VERB
ftr-325	214	12	in	in	ADP
ftr-325	214	13	the	the	DET
ftr-325	214	14	year	year	NOUN
ftr-325	214	15	the	the	DET
ftr-325	214	16	property	property	NOUN
ftr-325	214	17	is	be	AUX
ftr-325	214	18	consumed	consume	VERB
ftr-325	214	19	.	.	PUNCT
ftr-325	215	1	materials	material	NOUN
ftr-325	215	2	and	and	CCONJ
ftr-325	215	3	supplies	supply	NOUN
ftr-325	215	4	include	include	VERB
ftr-325	215	5	tangible	tangible	ADJ
ftr-325	215	6	property	property	NOUN
ftr-325	215	7	that	that	PRON
ftr-325	215	8	is	be	AUX
ftr-325	215	9	(	(	PUNCT
ftr-325	215	10	1	1	NUM
ftr-325	215	11	)	)	PUNCT
ftr-325	215	12	a	a	DET
ftr-325	215	13	514	514	NUM
ftr-325	215	14	florida	florida	PROPN
ftr-325	215	15	tax	tax	NOUN
ftr-325	215	16	review	review	NOUN
ftr-325	216	1	[	[	X
ftr-325	216	2	vol	vol	NOUN
ftr-325	216	3	.	.	PUNCT
ftr-325	216	4	13:10	13:10	NUM
ftr-325	216	5	component	component	NOUN
ftr-325	216	6	acquired	acquire	VERB
ftr-325	216	7	to	to	PART
ftr-325	216	8	repair	repair	VERB
ftr-325	216	9	or	or	CCONJ
ftr-325	216	10	improve	improve	VERB
ftr-325	216	11	a	a	DET
ftr-325	216	12	unit	unit	NOUN
ftr-325	216	13	of	of	ADP
ftr-325	216	14	tangible	tangible	ADJ
ftr-325	216	15	property	property	NOUN
ftr-325	216	16	that	that	PRON
ftr-325	216	17	is	be	AUX
ftr-325	216	18	not	not	PART
ftr-325	216	19	acquired	acquire	VERB
ftr-325	216	20	as	as	ADP
ftr-325	216	21	part	part	NOUN
ftr-325	216	22	of	of	ADP
ftr-325	216	23	a	a	DET
ftr-325	216	24	unit	unit	NOUN
ftr-325	216	25	of	of	ADP
ftr-325	216	26	property	property	NOUN
ftr-325	216	27	,	,	PUNCT
ftr-325	216	28	(	(	PUNCT
ftr-325	216	29	2	2	X
ftr-325	216	30	)	)	PUNCT
ftr-325	216	31	fuel	fuel	NOUN
ftr-325	216	32	,	,	PUNCT
ftr-325	216	33	lubricants	lubricant	NOUN
ftr-325	216	34	,	,	PUNCT
ftr-325	216	35	water	water	NOUN
ftr-325	216	36	and	and	CCONJ
ftr-325	216	37	similar	similar	ADJ
ftr-325	216	38	items	item	NOUN
ftr-325	216	39	that	that	PRON
ftr-325	216	40	are	be	AUX
ftr-325	216	41	reasonably	reasonably	ADV
ftr-325	216	42	expected	expect	VERB
ftr-325	216	43	to	to	PART
ftr-325	216	44	be	be	AUX
ftr-325	216	45	consumed	consume	VERB
ftr-325	216	46	within	within	ADP
ftr-325	216	47	12	12	NUM
ftr-325	216	48	months	month	NOUN
ftr-325	216	49	,	,	PUNCT
ftr-325	216	50	and	and	CCONJ
ftr-325	216	51	(	(	PUNCT
ftr-325	216	52	3	3	X
ftr-325	216	53	)	)	PUNCT
ftr-325	216	54	tangible	tangible	ADJ
ftr-325	216	55	property	property	NOUN
ftr-325	216	56	that	that	PRON
ftr-325	216	57	is	be	AUX
ftr-325	216	58	a	a	DET
ftr-325	216	59	unit	unit	NOUN
ftr-325	216	60	of	of	ADP
ftr-325	216	61	property	property	NOUN
ftr-325	216	62	with	with	ADP
ftr-325	216	63	(	(	PUNCT
ftr-325	216	64	a	a	X
ftr-325	216	65	)	)	PUNCT
ftr-325	216	66	an	an	DET
ftr-325	216	67	economic	economic	ADJ
ftr-325	216	68	useful	useful	ADJ
ftr-325	216	69	life	life	NOUN
ftr-325	216	70	to	to	ADP
ftr-325	216	71	the	the	DET
ftr-325	216	72	taxpayer	taxpayer	NOUN
ftr-325	216	73	of	of	ADP
ftr-325	216	74	not	not	PART
ftr-325	216	75	more	more	ADJ
ftr-325	216	76	than	than	ADP
ftr-325	216	77	12	12	NUM
ftr-325	216	78	-	-	PUNCT
ftr-325	216	79	months	month	NOUN
ftr-325	216	80	,	,	PUNCT
ftr-325	216	81	or	or	CCONJ
ftr-325	216	82	(	(	PUNCT
ftr-325	216	83	b	b	NOUN
ftr-325	216	84	)	)	PUNCT
ftr-325	216	85	that	that	PRON
ftr-325	216	86	costs	cost	VERB
ftr-325	216	87	not	not	PART
ftr-325	216	88	more	more	ADJ
ftr-325	216	89	than	than	ADP
ftr-325	216	90	$	$	SYM
ftr-325	216	91	100	100	NUM
ftr-325	216	92	(	(	PUNCT
ftr-325	216	93	an	an	DET
ftr-325	216	94	embedded	embed	VERB
ftr-325	216	95	de	de	X
ftr-325	216	96	minimis	minimis	NOUN
ftr-325	216	97	rule	rule	NOUN
ftr-325	216	98	)	)	PUNCT
ftr-325	216	99	.	.	PUNCT
ftr-325	217	1	temp	temp	NOUN
ftr-325	217	2	.	.	PUNCT
ftr-325	218	1	reg	reg	PROPN
ftr-325	218	2	.	.	PUNCT
ftr-325	219	1	§	§	PROPN
ftr-325	219	2	1.162	1.162	NUM
ftr-325	219	3	-	-	SYM
ftr-325	219	4	3t(c	3t(c	NUM
ftr-325	219	5	)	)	PUNCT
ftr-325	219	6	.	.	PUNCT
ftr-325	220	1	taxpayers	taxpayer	NOUN
ftr-325	220	2	may	may	AUX
ftr-325	220	3	elect	elect	VERB
ftr-325	220	4	to	to	PART
ftr-325	220	5	capitalize	capitalize	VERB
ftr-325	220	6	the	the	DET
ftr-325	220	7	cost	cost	NOUN
ftr-325	220	8	of	of	ADP
ftr-325	220	9	each	each	DET
ftr-325	220	10	item	item	NOUN
ftr-325	220	11	of	of	ADP
ftr-325	220	12	material	material	NOUN
ftr-325	220	13	or	or	CCONJ
ftr-325	220	14	supply	supply	NOUN
ftr-325	220	15	.	.	PUNCT
ftr-325	221	1	items	item	NOUN
ftr-325	221	2	used	use	VERB
ftr-325	221	3	in	in	ADP
ftr-325	221	4	the	the	DET
ftr-325	221	5	production	production	NOUN
ftr-325	221	6	of	of	ADP
ftr-325	221	7	other	other	ADJ
ftr-325	221	8	property	property	NOUN
ftr-325	221	9	remain	remain	VERB
ftr-325	221	10	subject	subject	ADJ
ftr-325	221	11	to	to	ADP
ftr-325	221	12	the	the	DET
ftr-325	221	13	uniform	uniform	ADJ
ftr-325	221	14	capitalization	capitalization	NOUN
ftr-325	221	15	rules	rule	NOUN
ftr-325	221	16	of	of	ADP
ftr-325	221	17	§	§	PROPN
ftr-325	221	18	263a	263a	PROPN
ftr-325	221	19	.	.	PUNCT
ftr-325	222	1	temp	temp	NOUN
ftr-325	222	2	.	.	PUNCT
ftr-325	223	1	reg	reg	PROPN
ftr-325	223	2	.	.	PUNCT
ftr-325	224	1	§	§	PROPN
ftr-325	224	2	1.263a-1t(b	1.263a-1t(b	NUM
ftr-325	224	3	)	)	PUNCT
ftr-325	224	4	.	.	PUNCT
ftr-325	225	1	on	on	ADP
ftr-325	225	2	sale	sale	NOUN
ftr-325	225	3	or	or	CCONJ
ftr-325	225	4	disposition	disposition	NOUN
ftr-325	225	5	,	,	PUNCT
ftr-325	225	6	materials	material	NOUN
ftr-325	225	7	and	and	CCONJ
ftr-325	225	8	supplies	supply	NOUN
ftr-325	225	9	are	be	AUX
ftr-325	225	10	not	not	PART
ftr-325	225	11	treated	treat	VERB
ftr-325	225	12	as	as	ADP
ftr-325	225	13	capital	capital	NOUN
ftr-325	225	14	assets	asset	NOUN
ftr-325	225	15	.	.	PUNCT
ftr-325	226	1	temp	temp	NOUN
ftr-325	226	2	.	.	PUNCT
ftr-325	227	1	reg	reg	PROPN
ftr-325	227	2	.	.	PUNCT
ftr-325	228	1	§	§	PROPN
ftr-325	228	2	1.162	1.162	NUM
ftr-325	228	3	-	-	NUM
ftr-325	228	4	3t(g	3t(g	NUM
ftr-325	228	5	)	)	PUNCT
ftr-325	228	6	.	.	PUNCT
ftr-325	229	1			X
ftr-325	229	2	rotable	rotable	ADJ
ftr-325	229	3	spare	spare	ADJ
ftr-325	229	4	parts	part	NOUN
ftr-325	229	5	.	.	PUNCT
ftr-325	230	1	rotable	rotable	ADJ
ftr-325	230	2	spare	spare	ADJ
ftr-325	230	3	parts	part	NOUN
ftr-325	230	4	are	be	AUX
ftr-325	230	5	components	component	NOUN
ftr-325	230	6	treated	treat	VERB
ftr-325	230	7	as	as	ADP
ftr-325	230	8	materials	material	NOUN
ftr-325	230	9	and	and	CCONJ
ftr-325	230	10	supplies	supply	NOUN
ftr-325	230	11	that	that	PRON
ftr-325	230	12	are	be	AUX
ftr-325	230	13	installed	instal	VERB
ftr-325	230	14	in	in	ADP
ftr-325	230	15	a	a	DET
ftr-325	230	16	unit	unit	NOUN
ftr-325	230	17	of	of	ADP
ftr-325	230	18	property	property	NOUN
ftr-325	230	19	,	,	PUNCT
ftr-325	230	20	are	be	AUX
ftr-325	230	21	removable	removable	ADJ
ftr-325	230	22	from	from	ADP
ftr-325	230	23	the	the	DET
ftr-325	230	24	unit	unit	NOUN
ftr-325	230	25	of	of	ADP
ftr-325	230	26	property	property	NOUN
ftr-325	230	27	,	,	PUNCT
ftr-325	230	28	and	and	CCONJ
ftr-325	230	29	are	be	AUX
ftr-325	230	30	generally	generally	ADV
ftr-325	230	31	repaired	repair	VERB
ftr-325	230	32	and	and	CCONJ
ftr-325	230	33	improved	improve	VERB
ftr-325	230	34	for	for	ADP
ftr-325	230	35	installation	installation	NOUN
ftr-325	230	36	in	in	ADP
ftr-325	230	37	a	a	DET
ftr-325	230	38	unit	unit	NOUN
ftr-325	230	39	of	of	ADP
ftr-325	230	40	property	property	NOUN
ftr-325	230	41	or	or	CCONJ
ftr-325	230	42	stored	store	VERB
ftr-325	230	43	for	for	ADP
ftr-325	230	44	later	later	ADJ
ftr-325	230	45	use	use	NOUN
ftr-325	230	46	.	.	PUNCT
ftr-325	231	1	the	the	DET
ftr-325	231	2	cost	cost	NOUN
ftr-325	231	3	of	of	ADP
ftr-325	231	4	rotable	rotable	ADJ
ftr-325	231	5	spare	spare	ADJ
ftr-325	231	6	parts	part	NOUN
ftr-325	231	7	is	be	AUX
ftr-325	231	8	deductible	deductible	ADJ
ftr-325	231	9	in	in	ADP
ftr-325	231	10	the	the	DET
ftr-325	231	11	year	year	NOUN
ftr-325	231	12	of	of	ADP
ftr-325	231	13	the	the	DET
ftr-325	231	14	disposition	disposition	NOUN
ftr-325	231	15	of	of	ADP
ftr-325	231	16	the	the	DET
ftr-325	231	17	part	part	NOUN
ftr-325	231	18	.	.	PUNCT
ftr-325	232	1	temp	temp	NOUN
ftr-325	232	2	.	.	PUNCT
ftr-325	233	1	reg	reg	PROPN
ftr-325	233	2	.	.	PUNCT
ftr-325	234	1	§	§	PROPN
ftr-325	234	2	1.162	1.162	NUM
ftr-325	234	3	-	-	PUNCT
ftr-325	234	4	3t(a)(3	3t(a)(3	NUM
ftr-325	234	5	)	)	PUNCT
ftr-325	234	6	.	.	PUNCT
ftr-325	235	1	temp	temp	NOUN
ftr-325	235	2	.	.	PUNCT
ftr-325	236	1	reg	reg	PROPN
ftr-325	236	2	.	.	PUNCT
ftr-325	237	1	§	§	PROPN
ftr-325	237	2	1.162	1.162	NUM
ftr-325	237	3	-	-	SYM
ftr-325	237	4	3t(e	3t(e	NUM
ftr-325	237	5	)	)	PUNCT
ftr-325	237	6	provides	provide	VERB
ftr-325	237	7	an	an	DET
ftr-325	237	8	elective	elective	ADJ
ftr-325	237	9	optional	optional	ADJ
ftr-325	237	10	method	method	NOUN
ftr-325	237	11	of	of	ADP
ftr-325	237	12	accounting	account	VERB
ftr-325	237	13	for	for	ADP
ftr-325	237	14	the	the	DET
ftr-325	237	15	treatment	treatment	NOUN
ftr-325	237	16	of	of	ADP
ftr-325	237	17	rotable	rotable	ADJ
ftr-325	237	18	and	and	CCONJ
ftr-325	237	19	temporary	temporary	ADJ
ftr-325	237	20	spare	spare	ADJ
ftr-325	237	21	parts	part	NOUN
ftr-325	237	22	under	under	ADP
ftr-325	237	23	which	which	PRON
ftr-325	237	24	(	(	PUNCT
ftr-325	237	25	1	1	X
ftr-325	237	26	)	)	PUNCT
ftr-325	237	27	the	the	DET
ftr-325	237	28	taxpayer	taxpayer	NOUN
ftr-325	237	29	deducts	deduct	VERB
ftr-325	237	30	the	the	DET
ftr-325	237	31	amount	amount	NOUN
ftr-325	237	32	paid	pay	VERB
ftr-325	237	33	for	for	ADP
ftr-325	237	34	the	the	DET
ftr-325	237	35	part	part	NOUN
ftr-325	237	36	in	in	ADP
ftr-325	237	37	the	the	DET
ftr-325	237	38	year	year	NOUN
ftr-325	237	39	the	the	DET
ftr-325	237	40	part	part	NOUN
ftr-325	237	41	is	be	AUX
ftr-325	237	42	first	first	ADV
ftr-325	237	43	installed	instal	VERB
ftr-325	237	44	on	on	ADP
ftr-325	237	45	a	a	DET
ftr-325	237	46	unit	unit	NOUN
ftr-325	237	47	of	of	ADP
ftr-325	237	48	property	property	NOUN
ftr-325	237	49	,	,	PUNCT
ftr-325	237	50	(	(	PUNCT
ftr-325	237	51	2	2	X
ftr-325	237	52	)	)	PUNCT
ftr-325	237	53	in	in	ADP
ftr-325	237	54	each	each	DET
ftr-325	237	55	year	year	NOUN
ftr-325	237	56	the	the	DET
ftr-325	237	57	part	part	NOUN
ftr-325	237	58	is	be	AUX
ftr-325	237	59	removed	remove	VERB
ftr-325	237	60	from	from	ADP
ftr-325	237	61	a	a	DET
ftr-325	237	62	unit	unit	NOUN
ftr-325	237	63	of	of	ADP
ftr-325	237	64	property	property	NOUN
ftr-325	237	65	the	the	DET
ftr-325	237	66	taxpayer	taxpayer	NOUN
ftr-325	237	67	includes	include	VERB
ftr-325	237	68	the	the	DET
ftr-325	237	69	fair	fair	ADJ
ftr-325	237	70	market	market	NOUN
ftr-325	237	71	value	value	NOUN
ftr-325	237	72	of	of	ADP
ftr-325	237	73	the	the	DET
ftr-325	237	74	part	part	NOUN
ftr-325	237	75	in	in	ADP
ftr-325	237	76	gross	gross	ADJ
ftr-325	237	77	income	income	NOUN
ftr-325	237	78	,	,	PUNCT
ftr-325	237	79	(	(	PUNCT
ftr-325	237	80	3	3	X
ftr-325	237	81	)	)	PUNCT
ftr-325	237	82	includes	include	VERB
ftr-325	237	83	in	in	ADP
ftr-325	237	84	the	the	DET
ftr-325	237	85	basis	basis	NOUN
ftr-325	237	86	of	of	ADP
ftr-325	237	87	the	the	DET
ftr-325	237	88	part	part	NOUN
ftr-325	237	89	the	the	DET
ftr-325	237	90	value	value	NOUN
ftr-325	237	91	taken	take	VERB
ftr-325	237	92	into	into	ADP
ftr-325	237	93	income	income	NOUN
ftr-325	237	94	plus	plus	CCONJ
ftr-325	237	95	amounts	amount	NOUN
ftr-325	237	96	paid	pay	VERB
ftr-325	237	97	to	to	PART
ftr-325	237	98	remove	remove	VERB
ftr-325	237	99	the	the	DET
ftr-325	237	100	part	part	NOUN
ftr-325	237	101	,	,	PUNCT
ftr-325	237	102	(	(	PUNCT
ftr-325	237	103	4	4	X
ftr-325	237	104	)	)	PUNCT
ftr-325	237	105	includes	include	VERB
ftr-325	237	106	in	in	ADP
ftr-325	237	107	the	the	DET
ftr-325	237	108	basis	basis	NOUN
ftr-325	237	109	of	of	ADP
ftr-325	237	110	the	the	DET
ftr-325	237	111	part	part	NOUN
ftr-325	237	112	any	any	DET
ftr-325	237	113	amounts	amount	NOUN
ftr-325	237	114	expended	expend	VERB
ftr-325	237	115	to	to	PART
ftr-325	237	116	maintain	maintain	VERB
ftr-325	237	117	the	the	DET
ftr-325	237	118	part	part	NOUN
ftr-325	237	119	,	,	PUNCT
ftr-325	237	120	(	(	PUNCT
ftr-325	237	121	5	5	NUM
ftr-325	237	122	)	)	PUNCT
ftr-325	237	123	then	then	ADV
ftr-325	237	124	deducts	deduct	VERB
ftr-325	237	125	the	the	DET
ftr-325	237	126	basis	basis	NOUN
ftr-325	237	127	and	and	CCONJ
ftr-325	237	128	any	any	DET
ftr-325	237	129	cost	cost	NOUN
ftr-325	237	130	incurred	incur	VERB
ftr-325	237	131	to	to	PART
ftr-325	237	132	reinstall	reinstall	VERB
ftr-325	237	133	the	the	DET
ftr-325	237	134	part	part	NOUN
ftr-325	237	135	in	in	ADP
ftr-325	237	136	a	a	DET
ftr-325	237	137	unit	unit	NOUN
ftr-325	237	138	of	of	ADP
ftr-325	237	139	property	property	NOUN
ftr-325	237	140	,	,	PUNCT
ftr-325	237	141	and	and	CCONJ
ftr-325	237	142	finally	finally	ADV
ftr-325	237	143	(	(	PUNCT
ftr-325	237	144	6	6	X
ftr-325	237	145	)	)	PUNCT
ftr-325	237	146	deducts	deduct	VERB
ftr-325	237	147	the	the	DET
ftr-325	237	148	basis	basis	NOUN
ftr-325	237	149	of	of	ADP
ftr-325	237	150	the	the	DET
ftr-325	237	151	part	part	NOUN
ftr-325	237	152	on	on	ADP
ftr-325	237	153	final	final	ADJ
ftr-325	237	154	disposition	disposition	NOUN
ftr-325	237	155	.	.	PUNCT
ftr-325	238	1			X
ftr-325	238	2	financial	financial	PROPN
ftr-325	238	3	accounting	accounting	PROPN
ftr-325	238	4	de	de	X
ftr-325	238	5	minimis	minimis	NOUN
ftr-325	238	6	rules	rule	NOUN
ftr-325	238	7	.	.	PUNCT
ftr-325	239	1	temp	temp	NOUN
ftr-325	239	2	.	.	PUNCT
ftr-325	240	1	reg	reg	PROPN
ftr-325	240	2	.	.	PUNCT
ftr-325	241	1	§	§	PROPN
ftr-325	241	2	1.263(a)-2(g	1.263(a)-2(g	NUM
ftr-325	241	3	)	)	PUNCT
ftr-325	241	4	allows	allow	VERB
ftr-325	241	5	a	a	DET
ftr-325	241	6	taxpayer	taxpayer	NOUN
ftr-325	241	7	to	to	PART
ftr-325	241	8	deduct	deduct	VERB
ftr-325	241	9	expenditures	expenditure	NOUN
ftr-325	241	10	to	to	PART
ftr-325	241	11	acquire	acquire	VERB
ftr-325	241	12	or	or	CCONJ
ftr-325	241	13	produce	produce	VERB
ftr-325	241	14	property	property	NOUN
ftr-325	241	15	(	(	PUNCT
ftr-325	241	16	other	other	ADJ
ftr-325	241	17	than	than	ADP
ftr-325	241	18	property	property	NOUN
ftr-325	241	19	produced	produce	VERB
ftr-325	241	20	for	for	ADP
ftr-325	241	21	resale	resale	NOUN
ftr-325	241	22	)	)	PUNCT
ftr-325	241	23	if	if	SCONJ
ftr-325	241	24	the	the	DET
ftr-325	241	25	taxpayer	taxpayer	NOUN
ftr-325	241	26	expenses	expense	VERB
ftr-325	241	27	the	the	DET
ftr-325	241	28	cost	cost	NOUN
ftr-325	241	29	on	on	ADP
ftr-325	241	30	a	a	DET
ftr-325	241	31	certified	certify	VERB
ftr-325	241	32	audited	audit	VERB
ftr-325	241	33	financial	financial	ADJ
ftr-325	241	34	statement	statement	NOUN
ftr-325	241	35	(	(	PUNCT
ftr-325	241	36	including	include	VERB
ftr-325	241	37	audited	audit	VERB
ftr-325	241	38	financial	financial	ADJ
ftr-325	241	39	statements	statement	NOUN
ftr-325	241	40	prepared	prepare	VERB
ftr-325	241	41	by	by	ADP
ftr-325	241	42	an	an	DET
ftr-325	241	43	independent	independent	ADJ
ftr-325	241	44	cpa	cpa	NOUN
ftr-325	241	45	and	and	CCONJ
ftr-325	241	46	used	use	VERB
ftr-325	241	47	for	for	ADP
ftr-325	241	48	non	non	ADJ
ftr-325	241	49	-	-	ADJ
ftr-325	241	50	tax	tax	ADJ
ftr-325	241	51	purposes	purpose	NOUN
ftr-325	241	52	and	and	CCONJ
ftr-325	241	53	certain	certain	ADJ
ftr-325	241	54	financial	financial	ADJ
ftr-325	241	55	statements	statement	NOUN
ftr-325	241	56	filed	file	VERB
ftr-325	241	57	with	with	ADP
ftr-325	241	58	regulatory	regulatory	ADJ
ftr-325	241	59	agencies	agency	NOUN
ftr-325	241	60	)	)	PUNCT
ftr-325	241	61	pursuant	pursuant	ADJ
ftr-325	241	62	to	to	ADP
ftr-325	241	63	a	a	DET
ftr-325	241	64	written	write	VERB
ftr-325	241	65	accounting	accounting	NOUN
ftr-325	241	66	procedure	procedure	NOUN
ftr-325	241	67	adopted	adopt	VERB
ftr-325	241	68	by	by	ADP
ftr-325	241	69	the	the	DET
ftr-325	241	70	taxpayer	taxpayer	NOUN
ftr-325	241	71	that	that	PRON
ftr-325	241	72	treats	treat	VERB
ftr-325	241	73	as	as	ADP
ftr-325	241	74	expenses	expense	NOUN
ftr-325	241	75	amounts	amount	NOUN
ftr-325	241	76	paid	pay	VERB
ftr-325	241	77	for	for	ADP
ftr-325	241	78	property	property	NOUN
ftr-325	241	79	costing	cost	VERB
ftr-325	241	80	less	less	ADJ
ftr-325	241	81	than	than	ADP
ftr-325	241	82	a	a	DET
ftr-325	241	83	specified	specify	VERB
ftr-325	241	84	dollar	dollar	NOUN
ftr-325	241	85	amount	amount	NOUN
ftr-325	241	86	,	,	PUNCT
ftr-325	241	87	as	as	ADV
ftr-325	241	88	long	long	ADV
ftr-325	241	89	as	as	SCONJ
ftr-325	241	90	the	the	DET
ftr-325	241	91	amounts	amount	NOUN
ftr-325	241	92	deducted	deduct	VERB
ftr-325	241	93	under	under	ADP
ftr-325	241	94	the	the	DET
ftr-325	241	95	de	de	X
ftr-325	241	96	minims	minim	NOUN
ftr-325	241	97	rule	rule	NOUN
ftr-325	241	98	do	do	AUX
ftr-325	241	99	not	not	PART
ftr-325	241	100	exceed	exceed	VERB
ftr-325	241	101	the	the	DET
ftr-325	241	102	lesser	less	ADJ
ftr-325	241	103	of	of	ADP
ftr-325	241	104	0.1	0.1	NUM
ftr-325	241	105	percent	percent	NOUN
ftr-325	241	106	of	of	ADP
ftr-325	241	107	the	the	DET
ftr-325	241	108	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	241	109	gross	gross	ADJ
ftr-325	241	110	receipts	receipt	NOUN
ftr-325	241	111	or	or	CCONJ
ftr-325	241	112	2	2	NUM
ftr-325	241	113	percent	percent	NOUN
ftr-325	241	114	of	of	ADP
ftr-325	241	115	the	the	DET
ftr-325	241	116	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	241	117	total	total	ADJ
ftr-325	241	118	depreciation	depreciation	NOUN
ftr-325	241	119	and	and	CCONJ
ftr-325	241	120	amortization	amortization	NOUN
ftr-325	241	121	expense	expense	NOUN
ftr-325	241	122	reflected	reflect	VERB
ftr-325	241	123	in	in	ADP
ftr-325	241	124	its	its	PRON
ftr-325	241	125	financial	financial	ADJ
ftr-325	241	126	statement	statement	NOUN
ftr-325	241	127	.	.	PUNCT
ftr-325	242	1	(	(	PUNCT
ftr-325	242	2	the	the	DET
ftr-325	242	3	temporary	temporary	ADJ
ftr-325	242	4	regulations	regulation	NOUN
ftr-325	242	5	remove	remove	VERB
ftr-325	242	6	a	a	DET
ftr-325	242	7	provision	provision	NOUN
ftr-325	242	8	in	in	ADP
ftr-325	242	9	the	the	DET
ftr-325	242	10	2008	2008	NUM
ftr-325	242	11	proposed	propose	VERB
ftr-325	242	12	regulations	regulation	NOUN
ftr-325	242	13	that	that	PRON
ftr-325	242	14	the	the	DET
ftr-325	242	15	aggregate	aggregate	ADJ
ftr-325	242	16	amount	amount	NOUN
ftr-325	242	17	deducted	deduct	VERB
ftr-325	242	18	do	do	AUX
ftr-325	242	19	not	not	PART
ftr-325	242	20	materially	materially	ADV
ftr-325	242	21	distort	distort	VERB
ftr-325	242	22	the	the	DET
ftr-325	242	23	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	242	24	income	income	NOUN
ftr-325	242	25	for	for	ADP
ftr-325	242	26	purposes	purpose	NOUN
ftr-325	242	27	of	of	ADP
ftr-325	242	28	§	§	PROPN
ftr-325	242	29	446	446	NUM
ftr-325	242	30	.	.	PUNCT
ftr-325	242	31	)	)	PUNCT
ftr-325	243	1	property	property	NOUN
ftr-325	243	2	subject	subject	NOUN
ftr-325	243	3	to	to	ADP
ftr-325	243	4	the	the	DET
ftr-325	243	5	de	de	X
ftr-325	243	6	minimis	minimis	NOUN
ftr-325	243	7	rule	rule	NOUN
ftr-325	243	8	can	can	AUX
ftr-325	243	9	not	not	PART
ftr-325	243	10	be	be	AUX
ftr-325	243	11	treated	treat	VERB
ftr-325	243	12	on	on	ADP
ftr-325	243	13	sale	sale	NOUN
ftr-325	243	14	or	or	CCONJ
ftr-325	243	15	other	other	ADJ
ftr-325	243	16	disposition	disposition	NOUN
ftr-325	243	17	as	as	ADP
ftr-325	243	18	a	a	DET
ftr-325	243	19	capital	capital	NOUN
ftr-325	243	20	or	or	CCONJ
ftr-325	243	21	§	§	PROPN
ftr-325	243	22	1231	1231	NUM
ftr-325	243	23	asset	asset	NOUN
ftr-325	243	24	.	.	PUNCT
ftr-325	244	1	a	a	DET
ftr-325	244	2	taxpayer	taxpayer	NOUN
ftr-325	244	3	may	may	AUX
ftr-325	244	4	elect	elect	VERB
ftr-325	244	5	to	to	PART
ftr-325	244	6	apply	apply	VERB
ftr-325	244	7	the	the	DET
ftr-325	244	8	de	de	X
ftr-325	244	9	minimis	minimis	NOUN
ftr-325	244	10	rule	rule	NOUN
ftr-325	244	11	of	of	ADP
ftr-325	244	12	temp	temp	NOUN
ftr-325	244	13	.	.	PUNCT
ftr-325	245	1	reg	reg	NOUN
ftr-325	245	2	.	.	PUNCT
ftr-325	246	1	§	§	PROPN
ftr-325	246	2	1.263(a)-2t(g	1.263(a)-2t(g	NUM
ftr-325	246	3	)	)	PUNCT
ftr-325	246	4	to	to	ADP
ftr-325	246	5	materials	material	NOUN
ftr-325	246	6	and	and	CCONJ
ftr-325	246	7	supplies	supply	NOUN
ftr-325	246	8	,	,	PUNCT
ftr-325	246	9	including	include	VERB
ftr-325	246	10	rotable	rotable	ADJ
ftr-325	246	11	spare	spare	ADJ
ftr-325	246	12	parts	part	NOUN
ftr-325	246	13	,	,	PUNCT
ftr-325	246	14	which	which	PRON
ftr-325	246	15	2013	2013	NUM
ftr-325	246	16	]	]	PUNCT
ftr-325	246	17	recent	recent	ADJ
ftr-325	246	18	developments	development	NOUN
ftr-325	246	19	in	in	ADP
ftr-325	246	20	federal	federal	ADJ
ftr-325	246	21	income	income	NOUN
ftr-325	246	22	taxation	taxation	NOUN
ftr-325	246	23	515	515	NUM
ftr-325	246	24	are	be	AUX
ftr-325	246	25	then	then	ADV
ftr-325	246	26	not	not	PART
ftr-325	246	27	treated	treat	VERB
ftr-325	246	28	as	as	ADP
ftr-325	246	29	materials	material	NOUN
ftr-325	246	30	or	or	CCONJ
ftr-325	246	31	supplies	supply	NOUN
ftr-325	246	32	under	under	ADP
ftr-325	246	33	temp	temp	NOUN
ftr-325	246	34	.	.	PUNCT
ftr-325	247	1	reg	reg	NOUN
ftr-325	247	2	.	.	PUNCT
ftr-325	248	1	§	§	PROPN
ftr-325	248	2	1.162	1.162	NUM
ftr-325	248	3	-	-	SYM
ftr-325	248	4	3	3	NUM
ftr-325	248	5	t.	t.	NOUN
ftr-325	248	6	temp	temp	NOUN
ftr-325	248	7	.	.	PUNCT
ftr-325	249	1	reg	reg	NOUN
ftr-325	249	2	.	.	PUNCT
ftr-325	250	1	§	§	PROPN
ftr-325	250	2	1.162	1.162	NUM
ftr-325	250	3	-	-	SYM
ftr-325	250	4	3t(f	3t(f	NUM
ftr-325	250	5	)	)	PUNCT
ftr-325	250	6	.	.	PUNCT
ftr-325	251	1			PROPN
ftr-325	251	2	unit	unit	NOUN
ftr-325	251	3	of	of	ADP
ftr-325	251	4	property	property	NOUN
ftr-325	251	5	.	.	PUNCT
ftr-325	252	1	temp	temp	NOUN
ftr-325	252	2	.	.	PUNCT
ftr-325	253	1	reg	reg	PROPN
ftr-325	253	2	.	.	PUNCT
ftr-325	254	1	§	§	PROPN
ftr-325	254	2	1.263(a)3t(e	1.263(a)3t(e	NUM
ftr-325	254	3	)	)	PUNCT
ftr-325	254	4	.	.	PUNCT
ftr-325	255	1	the	the	DET
ftr-325	255	2	unit	unit	NOUN
ftr-325	255	3	of	of	ADP
ftr-325	255	4	property	property	NOUN
ftr-325	255	5	concept	concept	NOUN
ftr-325	255	6	is	be	AUX
ftr-325	255	7	central	central	ADJ
ftr-325	255	8	to	to	ADP
ftr-325	255	9	the	the	DET
ftr-325	255	10	proposed	propose	VERB
ftr-325	255	11	regulations	regulation	NOUN
ftr-325	255	12	‘	‘	PART
ftr-325	255	13	requirement	requirement	NOUN
ftr-325	255	14	that	that	SCONJ
ftr-325	255	15	improvements	improvement	NOUN
ftr-325	255	16	to	to	ADP
ftr-325	255	17	a	a	DET
ftr-325	255	18	unit	unit	NOUN
ftr-325	255	19	of	of	ADP
ftr-325	255	20	property	property	NOUN
ftr-325	255	21	must	must	AUX
ftr-325	255	22	be	be	AUX
ftr-325	255	23	capitalized	capitalize	VERB
ftr-325	255	24	.	.	PUNCT
ftr-325	256	1			PUNCT
ftr-325	256	2	temp	temp	NOUN
ftr-325	256	3	.	.	PUNCT
ftr-325	257	1	reg	reg	NOUN
ftr-325	257	2	.	.	PUNCT
ftr-325	258	1	§	§	NOUN
ftr-325	258	2	1.263(a)-3t(e)(2	1.263(a)-3t(e)(2	NUM
ftr-325	258	3	)	)	PUNCT
ftr-325	258	4	provides	provide	VERB
ftr-325	258	5	that	that	SCONJ
ftr-325	258	6	a	a	DET
ftr-325	258	7	building	building	NOUN
ftr-325	258	8	and	and	CCONJ
ftr-325	258	9	its	its	PRON
ftr-325	258	10	structural	structural	ADJ
ftr-325	258	11	components	component	NOUN
ftr-325	258	12	(	(	PUNCT
ftr-325	258	13	as	as	SCONJ
ftr-325	258	14	defined	define	VERB
ftr-325	258	15	in	in	ADP
ftr-325	258	16	reg	reg	NOUN
ftr-325	258	17	.	.	PUNCT
ftr-325	259	1	§	§	PROPN
ftr-325	259	2	1.48	1.48	NUM
ftr-325	259	3	-	-	SYM
ftr-325	259	4	1(e)(2	1(e)(2	NUM
ftr-325	259	5	)	)	PUNCT
ftr-325	259	6	)	)	PUNCT
ftr-325	259	7	are	be	AUX
ftr-325	259	8	treated	treat	VERB
ftr-325	259	9	as	as	ADP
ftr-325	259	10	a	a	DET
ftr-325	259	11	unit	unit	NOUN
ftr-325	259	12	of	of	ADP
ftr-325	259	13	property	property	NOUN
ftr-325	259	14	.	.	PUNCT
ftr-325	260	1	1	1	NUM
ftr-325	260	2	however	however	ADV
ftr-325	260	3	,	,	PUNCT
ftr-325	260	4	the	the	DET
ftr-325	260	5	improvement	improvement	NOUN
ftr-325	260	6	rules	rule	NOUN
ftr-325	260	7	must	must	AUX
ftr-325	260	8	be	be	AUX
ftr-325	260	9	separately	separately	ADV
ftr-325	260	10	applied	apply	VERB
ftr-325	260	11	to	to	ADP
ftr-325	260	12	components	component	NOUN
ftr-325	260	13	of	of	ADP
ftr-325	260	14	a	a	DET
ftr-325	260	15	building	building	NOUN
ftr-325	260	16	including	include	VERB
ftr-325	260	17	heating	heating	NOUN
ftr-325	260	18	,	,	PUNCT
ftr-325	260	19	ventilation	ventilation	NOUN
ftr-325	260	20	and	and	CCONJ
ftr-325	260	21	air	air	NOUN
ftr-325	260	22	conditioning	conditioning	NOUN
ftr-325	260	23	systems	system	NOUN
ftr-325	260	24	,	,	PUNCT
ftr-325	260	25	plumbing	plumbing	NOUN
ftr-325	260	26	systems	system	NOUN
ftr-325	260	27	,	,	PUNCT
ftr-325	260	28	electrical	electrical	ADJ
ftr-325	260	29	systems	system	NOUN
ftr-325	260	30	,	,	PUNCT
ftr-325	260	31	elevators	elevator	NOUN
ftr-325	260	32	and	and	CCONJ
ftr-325	260	33	escalators	escalator	NOUN
ftr-325	260	34	,	,	PUNCT
ftr-325	260	35	fire	fire	NOUN
ftr-325	260	36	protection	protection	NOUN
ftr-325	260	37	and	and	CCONJ
ftr-325	260	38	security	security	NOUN
ftr-325	260	39	systems	system	NOUN
ftr-325	260	40	,	,	PUNCT
ftr-325	260	41	gas	gas	NOUN
ftr-325	260	42	distributions	distribution	NOUN
ftr-325	260	43	systems	system	NOUN
ftr-325	260	44	,	,	PUNCT
ftr-325	260	45	and	and	CCONJ
ftr-325	260	46	other	other	ADJ
ftr-325	260	47	systems	system	NOUN
ftr-325	260	48	identified	identify	VERB
ftr-325	260	49	in	in	ADP
ftr-325	260	50	published	publish	VERB
ftr-325	260	51	guidance	guidance	NOUN
ftr-325	260	52	.	.	PUNCT
ftr-325	261	1	condominium	condominium	NOUN
ftr-325	261	2	units	unit	NOUN
ftr-325	261	3	and	and	CCONJ
ftr-325	261	4	cooperative	cooperative	ADJ
ftr-325	261	5	units	unit	NOUN
ftr-325	261	6	are	be	AUX
ftr-325	261	7	each	each	PRON
ftr-325	261	8	treated	treat	VERB
ftr-325	261	9	for	for	ADP
ftr-325	261	10	the	the	DET
ftr-325	261	11	owner	owner	NOUN
ftr-325	261	12	as	as	ADP
ftr-325	261	13	a	a	DET
ftr-325	261	14	unit	unit	NOUN
ftr-325	261	15	of	of	ADP
ftr-325	261	16	property	property	NOUN
ftr-325	261	17	.	.	PUNCT
ftr-325	262	1	similarly	similarly	ADV
ftr-325	262	2	,	,	PUNCT
ftr-325	262	3	a	a	DET
ftr-325	262	4	leasehold	leasehold	NOUN
ftr-325	262	5	interest	interest	NOUN
ftr-325	262	6	in	in	ADP
ftr-325	262	7	a	a	DET
ftr-325	262	8	portion	portion	NOUN
ftr-325	262	9	of	of	ADP
ftr-325	262	10	a	a	DET
ftr-325	262	11	building	building	NOUN
ftr-325	262	12	is	be	AUX
ftr-325	262	13	treated	treat	VERB
ftr-325	262	14	as	as	ADP
ftr-325	262	15	a	a	DET
ftr-325	262	16	unit	unit	NOUN
ftr-325	262	17	of	of	ADP
ftr-325	262	18	property	property	NOUN
ftr-325	262	19	.	.	PUNCT
ftr-325	263	1			PROPN
ftr-325	263	2	temp	temp	NOUN
ftr-325	263	3	.	.	PUNCT
ftr-325	264	1	reg	reg	NOUN
ftr-325	264	2	.	.	PUNCT
ftr-325	265	1	§	§	NOUN
ftr-325	265	2	1.263(a)-3t(e)(2	1.263(a)-3t(e)(2	NUM
ftr-325	265	3	)	)	PUNCT
ftr-325	265	4	defines	define	VERB
ftr-325	265	5	a	a	DET
ftr-325	265	6	unit	unit	NOUN
ftr-325	265	7	of	of	ADP
ftr-325	265	8	property	property	NOUN
ftr-325	265	9	for	for	ADP
ftr-325	265	10	property	property	NOUN
ftr-325	265	11	other	other	ADJ
ftr-325	265	12	than	than	ADP
ftr-325	265	13	buildings	building	NOUN
ftr-325	265	14	as	as	ADP
ftr-325	265	15	including	include	VERB
ftr-325	265	16	all	all	DET
ftr-325	265	17	the	the	DET
ftr-325	265	18	components	component	NOUN
ftr-325	265	19	that	that	PRON
ftr-325	265	20	are	be	AUX
ftr-325	265	21	functionally	functionally	ADV
ftr-325	265	22	interdependent	interdependent	ADJ
ftr-325	265	23	.	.	PUNCT
ftr-325	266	1	components	component	NOUN
ftr-325	266	2	of	of	ADP
ftr-325	266	3	property	property	NOUN
ftr-325	266	4	are	be	AUX
ftr-325	266	5	functionally	functionally	ADV
ftr-325	266	6	interdependent	interdependent	ADJ
ftr-325	266	7	if	if	SCONJ
ftr-325	266	8	the	the	DET
ftr-325	266	9	placing	placing	NOUN
ftr-325	266	10	in	in	ADP
ftr-325	266	11	service	service	NOUN
ftr-325	266	12	of	of	ADP
ftr-325	266	13	one	one	NUM
ftr-325	266	14	component	component	NOUN
ftr-325	266	15	is	be	AUX
ftr-325	266	16	dependent	dependent	ADJ
ftr-325	266	17	on	on	ADP
ftr-325	266	18	the	the	DET
ftr-325	266	19	placing	placing	NOUN
ftr-325	266	20	in	in	ADP
ftr-325	266	21	service	service	NOUN
ftr-325	266	22	of	of	ADP
ftr-325	266	23	the	the	DET
ftr-325	266	24	other	other	ADJ
ftr-325	266	25	component	component	NOUN
ftr-325	266	26	.	.	PUNCT
ftr-325	267	1	however	however	ADV
ftr-325	267	2	,	,	PUNCT
ftr-325	267	3	a	a	DET
ftr-325	267	4	component	component	NOUN
ftr-325	267	5	that	that	PRON
ftr-325	267	6	is	be	AUX
ftr-325	267	7	recorded	record	VERB
ftr-325	267	8	on	on	ADP
ftr-325	267	9	the	the	DET
ftr-325	267	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	267	11	books	book	NOUN
ftr-325	267	12	as	as	ADP
ftr-325	267	13	having	have	VERB
ftr-325	267	14	a	a	DET
ftr-325	267	15	different	different	ADJ
ftr-325	267	16	economic	economic	ADJ
ftr-325	267	17	useful	useful	ADJ
ftr-325	267	18	life	life	NOUN
ftr-325	267	19	or	or	CCONJ
ftr-325	267	20	which	which	PRON
ftr-325	267	21	is	be	AUX
ftr-325	267	22	in	in	ADP
ftr-325	267	23	a	a	DET
ftr-325	267	24	different	different	ADJ
ftr-325	267	25	class	class	NOUN
ftr-325	267	26	of	of	ADP
ftr-325	267	27	property	property	NOUN
ftr-325	267	28	for	for	ADP
ftr-325	267	29	macrs	macrs	NOUN
ftr-325	267	30	depreciation	depreciation	NOUN
ftr-325	267	31	would	would	AUX
ftr-325	267	32	be	be	AUX
ftr-325	267	33	treated	treat	VERB
ftr-325	267	34	as	as	ADP
ftr-325	267	35	separate	separate	ADJ
ftr-325	267	36	unit	unit	NOUN
ftr-325	267	37	of	of	ADP
ftr-325	267	38	property	property	NOUN
ftr-325	267	39	.	.	PUNCT
ftr-325	268	1	thus	thus	ADV
ftr-325	268	2	,	,	PUNCT
ftr-325	268	3	for	for	ADP
ftr-325	268	4	example	example	NOUN
ftr-325	268	5	,	,	PUNCT
ftr-325	268	6	all	all	PRON
ftr-325	268	7	of	of	ADP
ftr-325	268	8	the	the	DET
ftr-325	268	9	component	component	NOUN
ftr-325	268	10	parts	part	NOUN
ftr-325	268	11	of	of	ADP
ftr-325	268	12	a	a	DET
ftr-325	268	13	railroad	railroad	NOUN
ftr-325	268	14	locomotive	locomotive	NOUN
ftr-325	268	15	constitute	constitute	VERB
ftr-325	268	16	a	a	DET
ftr-325	268	17	single	single	ADJ
ftr-325	268	18	unit	unit	NOUN
ftr-325	268	19	of	of	ADP
ftr-325	268	20	property	property	NOUN
ftr-325	268	21	,	,	PUNCT
ftr-325	268	22	as	as	SCONJ
ftr-325	268	23	does	do	VERB
ftr-325	268	24	a	a	DET
ftr-325	268	25	truck	truck	NOUN
ftr-325	268	26	trailer	trailer	NOUN
ftr-325	268	27	and	and	CCONJ
ftr-325	268	28	its	its	PRON
ftr-325	268	29	tires	tire	NOUN
ftr-325	268	30	(	(	PUNCT
ftr-325	268	31	unless	unless	SCONJ
ftr-325	268	32	the	the	DET
ftr-325	268	33	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	268	34	financial	financial	ADJ
ftr-325	268	35	statements	statement	NOUN
ftr-325	268	36	treat	treat	VERB
ftr-325	268	37	them	they	PRON
ftr-325	268	38	as	as	ADP
ftr-325	268	39	separate	separate	ADJ
ftr-325	268	40	property	property	NOUN
ftr-325	268	41	)	)	PUNCT
ftr-325	268	42	.	.	PUNCT
ftr-325	269	1	a	a	DET
ftr-325	269	2	special	special	ADJ
ftr-325	269	3	rule	rule	NOUN
ftr-325	269	4	applies	apply	VERB
ftr-325	269	5	to	to	ADP
ftr-325	269	6	―plant	―plant	PROPN
ftr-325	269	7	property,‖	property,‖	PROPN
ftr-325	269	8	which	which	PRON
ftr-325	269	9	is	be	AUX
ftr-325	269	10	a	a	DET
ftr-325	269	11	functionally	functionally	ADV
ftr-325	269	12	integrated	integrate	VERB
ftr-325	269	13	collection	collection	NOUN
ftr-325	269	14	of	of	ADP
ftr-325	269	15	equipment	equipment	NOUN
ftr-325	269	16	and	and	CCONJ
ftr-325	269	17	machinery	machinery	NOUN
ftr-325	269	18	used	use	VERB
ftr-325	269	19	to	to	PART
ftr-325	269	20	perform	perform	VERB
ftr-325	269	21	an	an	DET
ftr-325	269	22	industrial	industrial	ADJ
ftr-325	269	23	process	process	NOUN
ftr-325	269	24	;	;	PUNCT
ftr-325	269	25	each	each	DET
ftr-325	269	26	component	component	NOUN
ftr-325	269	27	(	(	PUNCT
ftr-325	269	28	or	or	CCONJ
ftr-325	269	29	group	group	NOUN
ftr-325	269	30	of	of	ADP
ftr-325	269	31	components	component	NOUN
ftr-325	269	32	)	)	PUNCT
ftr-325	269	33	that	that	PRON
ftr-325	269	34	performs	perform	VERB
ftr-325	269	35	a	a	DET
ftr-325	269	36	discrete	discrete	ADJ
ftr-325	269	37	and	and	CCONJ
ftr-325	269	38	major	major	ADJ
ftr-325	269	39	function	function	NOUN
ftr-325	269	40	or	or	CCONJ
ftr-325	269	41	operation	operation	NOUN
ftr-325	269	42	within	within	ADP
ftr-325	269	43	the	the	DET
ftr-325	269	44	functionally	functionally	ADV
ftr-325	269	45	interdependent	interdependent	ADJ
ftr-325	269	46	machinery	machinery	NOUN
ftr-325	269	47	or	or	CCONJ
ftr-325	269	48	equipment	equipment	NOUN
ftr-325	269	49	constitutes	constitute	VERB
ftr-325	269	50	a	a	DET
ftr-325	269	51	separate	separate	ADJ
ftr-325	269	52	unit	unit	NOUN
ftr-325	269	53	of	of	ADP
ftr-325	269	54	property	property	NOUN
ftr-325	269	55	.	.	PUNCT
ftr-325	270	1	determinations	determination	NOUN
ftr-325	270	2	of	of	ADP
ftr-325	270	3	a	a	DET
ftr-325	270	4	unit	unit	NOUN
ftr-325	270	5	of	of	ADP
ftr-325	270	6	property	property	NOUN
ftr-325	270	7	with	with	ADP
ftr-325	270	8	respect	respect	NOUN
ftr-325	270	9	to	to	ADP
ftr-325	270	10	network	network	NOUN
ftr-325	270	11	assets	asset	NOUN
ftr-325	270	12	are	be	AUX
ftr-325	270	13	based	base	VERB
ftr-325	270	14	on	on	ADP
ftr-325	270	15	the	the	DET
ftr-325	270	16	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	270	17	facts	fact	NOUN
ftr-325	270	18	and	and	CCONJ
ftr-325	270	19	circumstances	circumstance	NOUN
ftr-325	270	20	unless	unless	SCONJ
ftr-325	270	21	otherwise	otherwise	ADV
ftr-325	270	22	provided	provide	VERB
ftr-325	270	23	in	in	ADP
ftr-325	270	24	published	publish	VERB
ftr-325	270	25	guidance	guidance	NOUN
ftr-325	270	26	.	.	PUNCT
ftr-325	271	1	network	network	NOUN
ftr-325	271	2	assets	asset	NOUN
ftr-325	271	3	include	include	VERB
ftr-325	271	4	property	property	NOUN
ftr-325	271	5	such	such	ADJ
ftr-325	271	6	as	as	ADP
ftr-325	271	7	railroad	railroad	NOUN
ftr-325	271	8	tracks	track	NOUN
ftr-325	271	9	,	,	PUNCT
ftr-325	271	10	oil	oil	NOUN
ftr-325	271	11	,	,	PUNCT
ftr-325	271	12	gas	gas	NOUN
ftr-325	271	13	,	,	PUNCT
ftr-325	271	14	water	water	NOUN
ftr-325	271	15	and	and	CCONJ
ftr-325	271	16	sewage	sewage	NOUN
ftr-325	271	17	pipelines	pipeline	NOUN
ftr-325	271	18	,	,	PUNCT
ftr-325	271	19	power	power	NOUN
ftr-325	271	20	transmission	transmission	NOUN
ftr-325	271	21	lines	line	NOUN
ftr-325	271	22	,	,	PUNCT
ftr-325	271	23	and	and	CCONJ
ftr-325	271	24	cable	cable	NOUN
ftr-325	271	25	and	and	CCONJ
ftr-325	271	26	telephone	telephone	NOUN
ftr-325	271	27	lines	line	NOUN
ftr-325	271	28	that	that	PRON
ftr-325	271	29	are	be	AUX
ftr-325	271	30	owned	own	VERB
ftr-325	271	31	or	or	CCONJ
ftr-325	271	32	leased	lease	VERB
ftr-325	271	33	by	by	ADP
ftr-325	271	34	taxpayers	taxpayer	NOUN
ftr-325	271	35	in	in	ADP
ftr-325	271	36	those	those	DET
ftr-325	271	37	industries	industry	NOUN
ftr-325	271	38	.	.	PUNCT
ftr-325	272	1	1	1	X
ftr-325	272	2	.	.	X
ftr-325	273	1	under	under	ADP
ftr-325	273	2	reg	reg	NOUN
ftr-325	273	3	.	.	PUNCT
ftr-325	274	1	§	§	PROPN
ftr-325	274	2	1.48	1.48	NUM
ftr-325	274	3	-	-	SYM
ftr-325	274	4	1(e)(2	1(e)(2	NUM
ftr-325	274	5	)	)	PUNCT
ftr-325	274	6	,	,	PUNCT
ftr-325	274	7	structural	structural	ADJ
ftr-325	274	8	components	component	NOUN
ftr-325	274	9	of	of	ADP
ftr-325	274	10	a	a	DET
ftr-325	274	11	building	building	NOUN
ftr-325	274	12	include	include	VERB
ftr-325	274	13	such	such	ADJ
ftr-325	274	14	parts	part	NOUN
ftr-325	274	15	of	of	ADP
ftr-325	274	16	a	a	DET
ftr-325	274	17	building	building	NOUN
ftr-325	274	18	as	as	ADP
ftr-325	274	19	walls	wall	NOUN
ftr-325	274	20	,	,	PUNCT
ftr-325	274	21	partitions	partition	NOUN
ftr-325	274	22	,	,	PUNCT
ftr-325	274	23	floors	floor	NOUN
ftr-325	274	24	,	,	PUNCT
ftr-325	274	25	and	and	CCONJ
ftr-325	274	26	ceilings	ceiling	NOUN
ftr-325	274	27	,	,	PUNCT
ftr-325	274	28	as	as	ADV
ftr-325	274	29	well	well	ADV
ftr-325	274	30	as	as	ADP
ftr-325	274	31	any	any	DET
ftr-325	274	32	permanent	permanent	ADJ
ftr-325	274	33	coverings	covering	NOUN
ftr-325	274	34	therefor	therefor	ADP
ftr-325	274	35	such	such	ADJ
ftr-325	274	36	as	as	ADP
ftr-325	274	37	paneling	paneling	NOUN
ftr-325	274	38	or	or	CCONJ
ftr-325	274	39	tiling	tiling	NOUN
ftr-325	274	40	;	;	PUNCT
ftr-325	274	41	windows	window	NOUN
ftr-325	274	42	and	and	CCONJ
ftr-325	274	43	doors	door	NOUN
ftr-325	274	44	;	;	PUNCT
ftr-325	274	45	all	all	DET
ftr-325	274	46	components	component	NOUN
ftr-325	274	47	(	(	PUNCT
ftr-325	274	48	whether	whether	SCONJ
ftr-325	274	49	in	in	ADV
ftr-325	274	50	,	,	PUNCT
ftr-325	274	51	on	on	ADP
ftr-325	274	52	,	,	PUNCT
ftr-325	274	53	or	or	CCONJ
ftr-325	274	54	adjacent	adjacent	ADJ
ftr-325	274	55	to	to	ADP
ftr-325	274	56	the	the	DET
ftr-325	274	57	building	building	NOUN
ftr-325	274	58	)	)	PUNCT
ftr-325	274	59	of	of	ADP
ftr-325	274	60	a	a	DET
ftr-325	274	61	central	central	ADJ
ftr-325	274	62	air	air	NOUN
ftr-325	274	63	conditioning	conditioning	NOUN
ftr-325	274	64	or	or	CCONJ
ftr-325	274	65	heating	heating	NOUN
ftr-325	274	66	system	system	NOUN
ftr-325	274	67	,	,	PUNCT
ftr-325	274	68	including	include	VERB
ftr-325	274	69	motors	motor	NOUN
ftr-325	274	70	,	,	PUNCT
ftr-325	274	71	compressors	compressor	NOUN
ftr-325	274	72	,	,	PUNCT
ftr-325	274	73	pipes	pipe	NOUN
ftr-325	274	74	and	and	CCONJ
ftr-325	274	75	ducts	duct	NOUN
ftr-325	274	76	;	;	PUNCT
ftr-325	274	77	plumbing	plumbing	NOUN
ftr-325	274	78	and	and	CCONJ
ftr-325	274	79	plumbing	plumbing	NOUN
ftr-325	274	80	fixtures	fixture	NOUN
ftr-325	274	81	,	,	PUNCT
ftr-325	274	82	such	such	ADJ
ftr-325	274	83	as	as	ADP
ftr-325	274	84	sinks	sink	NOUN
ftr-325	274	85	and	and	CCONJ
ftr-325	274	86	bathtubs	bathtub	NOUN
ftr-325	274	87	;	;	PUNCT
ftr-325	274	88	electric	electric	ADJ
ftr-325	274	89	wiring	wiring	NOUN
ftr-325	274	90	and	and	CCONJ
ftr-325	274	91	lighting	lighting	NOUN
ftr-325	274	92	fixtures	fixture	NOUN
ftr-325	274	93	;	;	PUNCT
ftr-325	274	94	chimneys	chimney	NOUN
ftr-325	274	95	;	;	PUNCT
ftr-325	274	96	stairs	stair	NOUN
ftr-325	274	97	,	,	PUNCT
ftr-325	274	98	escalators	escalator	NOUN
ftr-325	274	99	,	,	PUNCT
ftr-325	274	100	and	and	CCONJ
ftr-325	274	101	elevators	elevator	NOUN
ftr-325	274	102	,	,	PUNCT
ftr-325	274	103	including	include	VERB
ftr-325	274	104	all	all	DET
ftr-325	274	105	components	component	NOUN
ftr-325	274	106	thereof	thereof	ADV
ftr-325	274	107	;	;	PUNCT
ftr-325	274	108	sprinkler	sprinkler	NOUN
ftr-325	274	109	systems	system	NOUN
ftr-325	274	110	;	;	PUNCT
ftr-325	274	111	fire	fire	NOUN
ftr-325	274	112	escapes	escape	VERB
ftr-325	274	113	;	;	PUNCT
ftr-325	274	114	and	and	CCONJ
ftr-325	274	115	other	other	ADJ
ftr-325	274	116	components	component	NOUN
ftr-325	274	117	relating	relate	VERB
ftr-325	274	118	to	to	ADP
ftr-325	274	119	the	the	DET
ftr-325	274	120	operation	operation	NOUN
ftr-325	274	121	or	or	CCONJ
ftr-325	274	122	maintenance	maintenance	NOUN
ftr-325	274	123	of	of	ADP
ftr-325	274	124	a	a	DET
ftr-325	274	125	building	building	NOUN
ftr-325	274	126	.	.	PUNCT
ftr-325	275	1	516	516	NUM
ftr-325	275	2	florida	florida	PROPN
ftr-325	275	3	tax	tax	NOUN
ftr-325	275	4	review	review	NOUN
ftr-325	275	5	[	[	X
ftr-325	275	6	vol	vol	NOUN
ftr-325	275	7	.	.	PUNCT
ftr-325	275	8	13:10	13:10	NUM
ftr-325	275	9			DET
ftr-325	275	10	capitalization	capitalization	NOUN
ftr-325	275	11	of	of	ADP
ftr-325	275	12	improvements	improvement	NOUN
ftr-325	275	13	.	.	PUNCT
ftr-325	276	1	expenditures	expenditure	NOUN
ftr-325	276	2	to	to	PART
ftr-325	276	3	improve	improve	VERB
ftr-325	276	4	a	a	DET
ftr-325	276	5	unit	unit	NOUN
ftr-325	276	6	of	of	ADP
ftr-325	276	7	property	property	NOUN
ftr-325	276	8	must	must	AUX
ftr-325	276	9	be	be	AUX
ftr-325	276	10	capitalized	capitalize	VERB
ftr-325	276	11	.	.	PUNCT
ftr-325	277	1	temp	temp	NOUN
ftr-325	277	2	.	.	PUNCT
ftr-325	278	1	reg	reg	PROPN
ftr-325	278	2	.	.	PUNCT
ftr-325	279	1	§	§	PROPN
ftr-325	279	2	1.263(a)-3t(d	1.263(a)-3t(d	NUM
ftr-325	279	3	)	)	PUNCT
ftr-325	279	4	.	.	PUNCT
ftr-325	280	1	amounts	amount	NOUN
ftr-325	280	2	expended	expend	VERB
ftr-325	280	3	for	for	ADP
ftr-325	280	4	repairs	repair	NOUN
ftr-325	280	5	and	and	CCONJ
ftr-325	280	6	maintenance	maintenance	NOUN
ftr-325	280	7	of	of	ADP
ftr-325	280	8	tangible	tangible	ADJ
ftr-325	280	9	property	property	NOUN
ftr-325	280	10	are	be	AUX
ftr-325	280	11	deductible	deductible	ADJ
ftr-325	280	12	if	if	SCONJ
ftr-325	280	13	they	they	PRON
ftr-325	280	14	are	be	AUX
ftr-325	280	15	not	not	PART
ftr-325	280	16	required	require	VERB
ftr-325	280	17	to	to	PART
ftr-325	280	18	be	be	AUX
ftr-325	280	19	capitalized	capitalize	VERB
ftr-325	280	20	under	under	ADP
ftr-325	280	21	temp	temp	NOUN
ftr-325	280	22	.	.	PUNCT
ftr-325	281	1	reg	reg	NOUN
ftr-325	281	2	.	.	PUNCT
ftr-325	282	1	§	§	PROPN
ftr-325	282	2	1.263(a)-3	1.263(a)-3	NUM
ftr-325	282	3	t.	t.	NOUN
ftr-325	282	4	temp	temp	NOUN
ftr-325	282	5	.	.	PUNCT
ftr-325	283	1	reg	reg	NOUN
ftr-325	283	2	.	.	PUNCT
ftr-325	284	1	§	§	PROPN
ftr-325	284	2	1.162	1.162	NUM
ftr-325	284	3	-	-	SYM
ftr-325	284	4	4	4	NUM
ftr-325	284	5	t.	t.	NOUN
ftr-325	284	6	expenditures	expenditure	NOUN
ftr-325	284	7	that	that	PRON
ftr-325	284	8	improve	improve	VERB
ftr-325	284	9	tangible	tangible	ADJ
ftr-325	284	10	property	property	NOUN
ftr-325	284	11	and	and	CCONJ
ftr-325	284	12	that	that	PRON
ftr-325	284	13	are	be	AUX
ftr-325	284	14	required	require	VERB
ftr-325	284	15	to	to	PART
ftr-325	284	16	be	be	AUX
ftr-325	284	17	capitalized	capitalize	VERB
ftr-325	284	18	include	include	VERB
ftr-325	284	19	expenditures	expenditure	NOUN
ftr-325	284	20	that	that	SCONJ
ftr-325	284	21	:	:	PUNCT
ftr-325	284	22	ºresult	ºresult	NOUN
ftr-325	284	23	in	in	ADP
ftr-325	284	24	a	a	DET
ftr-325	284	25	―betterment‖	―betterment‖	PROPN
ftr-325	284	26	to	to	ADP
ftr-325	284	27	a	a	DET
ftr-325	284	28	unit	unit	NOUN
ftr-325	284	29	of	of	ADP
ftr-325	284	30	property	property	NOUN
ftr-325	284	31	(	(	PUNCT
ftr-325	284	32	replacing	replace	VERB
ftr-325	284	33	the	the	DET
ftr-325	284	34	term	term	NOUN
ftr-325	284	35	―material	―material	ADJ
ftr-325	284	36	increase	increase	NOUN
ftr-325	284	37	in	in	ADP
ftr-325	284	38	value‖	value‖	PROPN
ftr-325	284	39	used	use	VERB
ftr-325	284	40	in	in	ADP
ftr-325	284	41	the	the	DET
ftr-325	284	42	original	original	ADJ
ftr-325	284	43	proposal	proposal	NOUN
ftr-325	284	44	)	)	PUNCT
ftr-325	284	45	;	;	PUNCT
ftr-325	284	46	ºrestore	ºrestore	X
ftr-325	284	47	a	a	DET
ftr-325	284	48	unit	unit	NOUN
ftr-325	284	49	of	of	ADP
ftr-325	284	50	property	property	NOUN
ftr-325	284	51	;	;	PUNCT
ftr-325	284	52	or	or	CCONJ
ftr-325	284	53	ºadapt	ºadapt	VERB
ftr-325	284	54	the	the	DET
ftr-325	284	55	unit	unit	NOUN
ftr-325	284	56	of	of	ADP
ftr-325	284	57	property	property	NOUN
ftr-325	284	58	to	to	ADP
ftr-325	284	59	a	a	DET
ftr-325	284	60	new	new	ADJ
ftr-325	284	61	or	or	CCONJ
ftr-325	284	62	different	different	ADJ
ftr-325	284	63	use	use	NOUN
ftr-325	284	64	.	.	PUNCT
ftr-325	285	1	temp	temp	NOUN
ftr-325	285	2	.	.	PUNCT
ftr-325	286	1	reg	reg	NOUN
ftr-325	286	2	.	.	PUNCT
ftr-325	287	1	§	§	PROPN
ftr-325	287	2	1.263(a)-3t(f	1.263(a)-3t(f	NUM
ftr-325	287	3	)	)	PUNCT
ftr-325	287	4	provides	provide	VERB
ftr-325	287	5	special	special	ADJ
ftr-325	287	6	rules	rule	NOUN
ftr-325	287	7	requiring	require	VERB
ftr-325	287	8	a	a	DET
ftr-325	287	9	lessee	lessee	NOUN
ftr-325	287	10	to	to	PART
ftr-325	287	11	capitalize	capitalize	VERB
ftr-325	287	12	expenditures	expenditure	NOUN
ftr-325	287	13	for	for	ADP
ftr-325	287	14	improvements	improvement	NOUN
ftr-325	287	15	to	to	ADP
ftr-325	287	16	a	a	DET
ftr-325	287	17	unit	unit	NOUN
ftr-325	287	18	of	of	ADP
ftr-325	287	19	leased	lease	VERB
ftr-325	287	20	property	property	NOUN
ftr-325	287	21	.	.	PUNCT
ftr-325	288	1	a	a	DET
ftr-325	288	2	lessor	lessor	NOUN
ftr-325	288	3	is	be	AUX
ftr-325	288	4	required	require	VERB
ftr-325	288	5	to	to	PART
ftr-325	288	6	capitalize	capitalize	VERB
ftr-325	288	7	the	the	DET
ftr-325	288	8	cost	cost	NOUN
ftr-325	288	9	of	of	ADP
ftr-325	288	10	improvements	improvement	NOUN
ftr-325	288	11	to	to	PART
ftr-325	288	12	leased	lease	VERB
ftr-325	288	13	property	property	NOUN
ftr-325	288	14	paid	pay	VERB
ftr-325	288	15	directly	directly	ADV
ftr-325	288	16	or	or	CCONJ
ftr-325	288	17	through	through	ADP
ftr-325	288	18	a	a	DET
ftr-325	288	19	construction	construction	NOUN
ftr-325	288	20	allowance	allowance	NOUN
ftr-325	288	21	to	to	ADP
ftr-325	288	22	the	the	DET
ftr-325	288	23	lessee	lessee	NOUN
ftr-325	288	24	.	.	PUNCT
ftr-325	289	1	(	(	PUNCT
ftr-325	289	2	the	the	DET
ftr-325	289	3	preamble	preamble	NOUN
ftr-325	289	4	to	to	ADP
ftr-325	289	5	the	the	DET
ftr-325	289	6	regulations	regulation	NOUN
ftr-325	289	7	states	state	VERB
ftr-325	289	8	that	that	SCONJ
ftr-325	289	9	the	the	DET
ftr-325	289	10	recovery	recovery	NOUN
ftr-325	289	11	period	period	NOUN
ftr-325	289	12	for	for	ADP
ftr-325	289	13	an	an	DET
ftr-325	289	14	improvement	improvement	NOUN
ftr-325	289	15	or	or	CCONJ
ftr-325	289	16	addition	addition	NOUN
ftr-325	289	17	to	to	ADP
ftr-325	289	18	the	the	DET
ftr-325	289	19	―underlying	―underlying	NOUN
ftr-325	289	20	property‖	property‖	PROPN
ftr-325	289	21	begins	begin	VERB
ftr-325	289	22	on	on	ADP
ftr-325	289	23	the	the	DET
ftr-325	289	24	placedin	placedin	VERB
ftr-325	289	25	-	-	PUNCT
ftr-325	289	26	service	service	NOUN
ftr-325	289	27	date	date	NOUN
ftr-325	289	28	of	of	ADP
ftr-325	289	29	the	the	DET
ftr-325	289	30	improvement	improvement	NOUN
ftr-325	289	31	or	or	CCONJ
ftr-325	289	32	addition	addition	NOUN
ftr-325	289	33	.	.	PUNCT
ftr-325	290	1	see	see	VERB
ftr-325	290	2	§	§	PROPN
ftr-325	290	3	168(i)(6	168(i)(6	NUM
ftr-325	290	4	)	)	PUNCT
ftr-325	290	5	;	;	PUNCT
ftr-325	291	1	temp	temp	NOUN
ftr-325	291	2	.	.	PUNCT
ftr-325	292	1	reg	reg	PROPN
ftr-325	292	2	.	.	PUNCT
ftr-325	293	1	§	§	PROPN
ftr-325	293	2	1.168(i)-8t(c)(4)(ii)(e	1.168(i)-8t(c)(4)(ii)(e	NUM
ftr-325	293	3	)	)	PUNCT
ftr-325	293	4	.	.	PUNCT
ftr-325	293	5	)	)	PUNCT
ftr-325	294	1			PRON
ftr-325	294	2	betterment	betterment	NOUN
ftr-325	294	3	.	.	PUNCT
ftr-325	295	1	temp	temp	NOUN
ftr-325	295	2	.	.	PUNCT
ftr-325	296	1	reg	reg	PROPN
ftr-325	296	2	.	.	PUNCT
ftr-325	297	1	§	§	PROPN
ftr-325	297	2	1.263(a)-3t(h	1.263(a)-3t(h	NUM
ftr-325	297	3	)	)	PUNCT
ftr-325	297	4	.	.	PUNCT
ftr-325	298	1	an	an	DET
ftr-325	298	2	expenditure	expenditure	NOUN
ftr-325	298	3	results	result	NOUN
ftr-325	298	4	in	in	ADP
ftr-325	298	5	a	a	DET
ftr-325	298	6	betterment	betterment	NOUN
ftr-325	298	7	of	of	ADP
ftr-325	298	8	a	a	DET
ftr-325	298	9	unit	unit	NOUN
ftr-325	298	10	of	of	ADP
ftr-325	298	11	property	property	NOUN
ftr-325	298	12	if	if	SCONJ
ftr-325	298	13	it	it	PRON
ftr-325	298	14	(	(	PUNCT
ftr-325	298	15	1	1	X
ftr-325	298	16	)	)	PUNCT
ftr-325	298	17	ameliorates	ameliorate	VERB
ftr-325	298	18	a	a	DET
ftr-325	298	19	material	material	NOUN
ftr-325	298	20	condition	condition	NOUN
ftr-325	298	21	or	or	CCONJ
ftr-325	298	22	defect	defect	NOUN
ftr-325	298	23	that	that	PRON
ftr-325	298	24	existed	exist	VERB
ftr-325	298	25	prior	prior	ADV
ftr-325	298	26	to	to	ADP
ftr-325	298	27	acquisition	acquisition	NOUN
ftr-325	298	28	of	of	ADP
ftr-325	298	29	the	the	DET
ftr-325	298	30	property	property	NOUN
ftr-325	298	31	or	or	CCONJ
ftr-325	298	32	arose	arise	VERB
ftr-325	298	33	during	during	ADP
ftr-325	298	34	production	production	NOUN
ftr-325	298	35	of	of	ADP
ftr-325	298	36	the	the	DET
ftr-325	298	37	property	property	NOUN
ftr-325	298	38	,	,	PUNCT
ftr-325	298	39	(	(	PUNCT
ftr-325	298	40	2	2	X
ftr-325	298	41	)	)	PUNCT
ftr-325	298	42	results	result	NOUN
ftr-325	298	43	in	in	ADP
ftr-325	298	44	a	a	DET
ftr-325	298	45	material	material	NOUN
ftr-325	298	46	addition	addition	NOUN
ftr-325	298	47	to	to	ADP
ftr-325	298	48	a	a	DET
ftr-325	298	49	unit	unit	NOUN
ftr-325	298	50	of	of	ADP
ftr-325	298	51	property	property	NOUN
ftr-325	298	52	,	,	PUNCT
ftr-325	298	53	or	or	CCONJ
ftr-325	298	54	(	(	PUNCT
ftr-325	298	55	3	3	X
ftr-325	298	56	)	)	PUNCT
ftr-325	298	57	results	result	NOUN
ftr-325	298	58	in	in	ADP
ftr-325	298	59	a	a	DET
ftr-325	298	60	material	material	NOUN
ftr-325	298	61	increase	increase	NOUN
ftr-325	298	62	in	in	ADP
ftr-325	298	63	capacity	capacity	NOUN
ftr-325	298	64	.	.	PUNCT
ftr-325	299	1	determination	determination	NOUN
ftr-325	299	2	of	of	ADP
ftr-325	299	3	whether	whether	SCONJ
ftr-325	299	4	an	an	DET
ftr-325	299	5	expenditure	expenditure	NOUN
ftr-325	299	6	results	result	NOUN
ftr-325	299	7	in	in	ADP
ftr-325	299	8	a	a	DET
ftr-325	299	9	betterment	betterment	NOUN
ftr-325	299	10	is	be	AUX
ftr-325	299	11	factual	factual	ADJ
ftr-325	299	12	and	and	CCONJ
ftr-325	299	13	requires	require	VERB
ftr-325	299	14	a	a	DET
ftr-325	299	15	comparison	comparison	NOUN
ftr-325	299	16	of	of	ADP
ftr-325	299	17	the	the	DET
ftr-325	299	18	condition	condition	NOUN
ftr-325	299	19	of	of	ADP
ftr-325	299	20	the	the	DET
ftr-325	299	21	property	property	NOUN
ftr-325	299	22	immediately	immediately	ADV
ftr-325	299	23	prior	prior	ADV
ftr-325	299	24	to	to	ADP
ftr-325	299	25	the	the	DET
ftr-325	299	26	circumstance	circumstance	NOUN
ftr-325	299	27	necessitating	necessitate	VERB
ftr-325	299	28	the	the	DET
ftr-325	299	29	expenditure	expenditure	NOUN
ftr-325	299	30	(	(	PUNCT
ftr-325	299	31	or	or	CCONJ
ftr-325	299	32	the	the	DET
ftr-325	299	33	condition	condition	NOUN
ftr-325	299	34	of	of	ADP
ftr-325	299	35	property	property	NOUN
ftr-325	299	36	the	the	DET
ftr-325	299	37	last	last	ADJ
ftr-325	299	38	time	time	NOUN
ftr-325	299	39	the	the	DET
ftr-325	299	40	taxpayer	taxpayer	NOUN
ftr-325	299	41	corrected	correct	VERB
ftr-325	299	42	for	for	ADP
ftr-325	299	43	normal	normal	ADJ
ftr-325	299	44	wear	wear	NOUN
ftr-325	299	45	and	and	CCONJ
ftr-325	299	46	tear	tear	ADJ
ftr-325	299	47	)	)	PUNCT
ftr-325	299	48	with	with	ADP
ftr-325	299	49	the	the	DET
ftr-325	299	50	condition	condition	NOUN
ftr-325	299	51	of	of	ADP
ftr-325	299	52	the	the	DET
ftr-325	299	53	property	property	NOUN
ftr-325	299	54	after	after	ADP
ftr-325	299	55	the	the	DET
ftr-325	299	56	expenditure	expenditure	NOUN
ftr-325	299	57	.	.	PUNCT
ftr-325	300	1	an	an	DET
ftr-325	300	2	expenditure	expenditure	NOUN
ftr-325	300	3	that	that	PRON
ftr-325	300	4	results	result	VERB
ftr-325	300	5	in	in	ADP
ftr-325	300	6	a	a	DET
ftr-325	300	7	betterment	betterment	NOUN
ftr-325	300	8	of	of	ADP
ftr-325	300	9	a	a	DET
ftr-325	300	10	component	component	NOUN
ftr-325	300	11	of	of	ADP
ftr-325	300	12	a	a	DET
ftr-325	300	13	building	building	NOUN
ftr-325	300	14	is	be	AUX
ftr-325	300	15	treated	treat	VERB
ftr-325	300	16	as	as	ADP
ftr-325	300	17	a	a	DET
ftr-325	300	18	betterment	betterment	NOUN
ftr-325	300	19	to	to	ADP
ftr-325	300	20	the	the	DET
ftr-325	300	21	unit	unit	NOUN
ftr-325	300	22	of	of	ADP
ftr-325	300	23	property	property	NOUN
ftr-325	300	24	consisting	consist	VERB
ftr-325	300	25	of	of	ADP
ftr-325	300	26	the	the	DET
ftr-325	300	27	building	building	NOUN
ftr-325	300	28	and	and	CCONJ
ftr-325	300	29	its	its	PRON
ftr-325	300	30	structural	structural	ADJ
ftr-325	300	31	components	component	NOUN
ftr-325	300	32	.	.	PUNCT
ftr-325	301	1			NOUN
ftr-325	301	2	restoration	restoration	NOUN
ftr-325	301	3	.	.	PUNCT
ftr-325	302	1	temp	temp	NOUN
ftr-325	302	2	.	.	PUNCT
ftr-325	303	1	reg	reg	PROPN
ftr-325	303	2	.	.	PUNCT
ftr-325	304	1	§	§	PROPN
ftr-325	304	2	1.263(a)-3t(i	1.263(a)-3t(i	NUM
ftr-325	304	3	)	)	PUNCT
ftr-325	304	4	.	.	PUNCT
ftr-325	305	1	an	an	DET
ftr-325	305	2	expenditure	expenditure	NOUN
ftr-325	305	3	is	be	AUX
ftr-325	305	4	capitalized	capitalize	VERB
ftr-325	305	5	as	as	ADP
ftr-325	305	6	a	a	DET
ftr-325	305	7	restoration	restoration	NOUN
ftr-325	305	8	if	if	SCONJ
ftr-325	305	9	it	it	PRON
ftr-325	305	10	(	(	PUNCT
ftr-325	305	11	1	1	X
ftr-325	305	12	)	)	PUNCT
ftr-325	305	13	replaces	replace	VERB
ftr-325	305	14	a	a	DET
ftr-325	305	15	component	component	NOUN
ftr-325	305	16	for	for	ADP
ftr-325	305	17	which	which	PRON
ftr-325	305	18	the	the	DET
ftr-325	305	19	taxpayer	taxpayer	NOUN
ftr-325	305	20	has	have	AUX
ftr-325	305	21	deducted	deduct	VERB
ftr-325	305	22	a	a	DET
ftr-325	305	23	loss	loss	NOUN
ftr-325	305	24	,	,	PUNCT
ftr-325	305	25	(	(	PUNCT
ftr-325	305	26	2	2	X
ftr-325	305	27	)	)	PUNCT
ftr-325	305	28	replaces	replace	VERB
ftr-325	305	29	a	a	DET
ftr-325	305	30	component	component	NOUN
ftr-325	305	31	the	the	DET
ftr-325	305	32	adjusted	adjusted	ADJ
ftr-325	305	33	basis	basis	NOUN
ftr-325	305	34	of	of	ADP
ftr-325	305	35	which	which	PRON
ftr-325	305	36	has	have	AUX
ftr-325	305	37	been	be	AUX
ftr-325	305	38	accounted	account	VERB
ftr-325	305	39	for	for	ADP
ftr-325	305	40	in	in	ADP
ftr-325	305	41	realizing	realize	VERB
ftr-325	305	42	gain	gain	NOUN
ftr-325	305	43	or	or	CCONJ
ftr-325	305	44	loss	loss	NOUN
ftr-325	305	45	on	on	ADP
ftr-325	305	46	a	a	DET
ftr-325	305	47	sale	sale	NOUN
ftr-325	305	48	or	or	CCONJ
ftr-325	305	49	exchange	exchange	NOUN
ftr-325	305	50	of	of	ADP
ftr-325	305	51	the	the	DET
ftr-325	305	52	component	component	NOUN
ftr-325	305	53	,	,	PUNCT
ftr-325	305	54	(	(	PUNCT
ftr-325	305	55	3	3	X
ftr-325	305	56	)	)	PUNCT
ftr-325	305	57	repairs	repair	VERB
ftr-325	305	58	damage	damage	NOUN
ftr-325	305	59	for	for	ADP
ftr-325	305	60	which	which	PRON
ftr-325	305	61	the	the	DET
ftr-325	305	62	taxpayer	taxpayer	NOUN
ftr-325	305	63	has	have	AUX
ftr-325	305	64	deducted	deduct	VERB
ftr-325	305	65	a	a	DET
ftr-325	305	66	casualty	casualty	NOUN
ftr-325	305	67	loss	loss	NOUN
ftr-325	305	68	under	under	ADP
ftr-325	305	69	§	§	PROPN
ftr-325	305	70	165	165	NUM
ftr-325	305	71	,	,	PUNCT
ftr-325	305	72	(	(	PUNCT
ftr-325	305	73	4	4	X
ftr-325	305	74	)	)	PUNCT
ftr-325	305	75	returns	return	VERB
ftr-325	305	76	the	the	DET
ftr-325	305	77	property	property	NOUN
ftr-325	305	78	to	to	ADP
ftr-325	305	79	its	its	PRON
ftr-325	305	80	ordinary	ordinary	ADJ
ftr-325	305	81	operating	operating	NOUN
ftr-325	305	82	condition	condition	NOUN
ftr-325	305	83	after	after	SCONJ
ftr-325	305	84	the	the	DET
ftr-325	305	85	property	property	NOUN
ftr-325	305	86	has	have	AUX
ftr-325	305	87	fallen	fall	VERB
ftr-325	305	88	into	into	ADP
ftr-325	305	89	a	a	DET
ftr-325	305	90	state	state	NOUN
ftr-325	305	91	of	of	ADP
ftr-325	305	92	disrepair	disrepair	NOUN
ftr-325	305	93	and	and	CCONJ
ftr-325	305	94	is	be	AUX
ftr-325	305	95	no	no	PRON
ftr-325	305	96	longer	long	ADV
ftr-325	305	97	functional	functional	ADJ
ftr-325	305	98	,	,	PUNCT
ftr-325	305	99	(	(	PUNCT
ftr-325	305	100	5	5	X
ftr-325	305	101	)	)	PUNCT
ftr-325	305	102	results	result	NOUN
ftr-325	305	103	in	in	ADP
ftr-325	305	104	rebuilding	rebuild	VERB
ftr-325	305	105	the	the	DET
ftr-325	305	106	property	property	NOUN
ftr-325	305	107	to	to	ADP
ftr-325	305	108	a	a	DET
ftr-325	305	109	like	like	ADJ
ftr-325	305	110	-	-	PUNCT
ftr-325	305	111	new	new	ADJ
ftr-325	305	112	condition	condition	NOUN
ftr-325	305	113	at	at	ADP
ftr-325	305	114	the	the	DET
ftr-325	305	115	end	end	NOUN
ftr-325	305	116	of	of	ADP
ftr-325	305	117	its	its	PRON
ftr-325	305	118	class	class	NOUN
ftr-325	305	119	life	life	NOUN
ftr-325	305	120	under	under	ADP
ftr-325	305	121	the	the	DET
ftr-325	305	122	§	§	PROPN
ftr-325	305	123	168(g	168(g	PROPN
ftr-325	305	124	)	)	PUNCT
ftr-325	305	125	alternative	alternative	ADJ
ftr-325	305	126	depreciation	depreciation	NOUN
ftr-325	305	127	system	system	NOUN
ftr-325	305	128	,	,	PUNCT
ftr-325	305	129	or	or	CCONJ
ftr-325	305	130	(	(	PUNCT
ftr-325	305	131	6	6	NUM
ftr-325	305	132	)	)	PUNCT
ftr-325	305	133	is	be	AUX
ftr-325	305	134	for	for	ADP
ftr-325	305	135	the	the	DET
ftr-325	305	136	replacement	replacement	NOUN
ftr-325	305	137	of	of	ADP
ftr-325	305	138	a	a	DET
ftr-325	305	139	major	major	ADJ
ftr-325	305	140	component	component	NOUN
ftr-325	305	141	or	or	CCONJ
ftr-325	305	142	structural	structural	ADJ
ftr-325	305	143	part	part	NOUN
ftr-325	305	144	of	of	ADP
ftr-325	305	145	2013	2013	NUM
ftr-325	305	146	]	]	PUNCT
ftr-325	305	147	recent	recent	ADJ
ftr-325	305	148	developments	development	NOUN
ftr-325	305	149	in	in	ADP
ftr-325	305	150	federal	federal	ADJ
ftr-325	305	151	income	income	NOUN
ftr-325	305	152	taxation	taxation	NOUN
ftr-325	305	153	517	517	NUM
ftr-325	305	154	the	the	DET
ftr-325	305	155	unit	unit	NOUN
ftr-325	305	156	of	of	ADP
ftr-325	305	157	property	property	NOUN
ftr-325	305	158	.	.	PUNCT
ftr-325	306	1	whether	whether	SCONJ
ftr-325	306	2	there	there	PRON
ftr-325	306	3	is	be	VERB
ftr-325	306	4	a	a	DET
ftr-325	306	5	replacement	replacement	NOUN
ftr-325	306	6	of	of	ADP
ftr-325	306	7	a	a	DET
ftr-325	306	8	major	major	ADJ
ftr-325	306	9	component	component	NOUN
ftr-325	306	10	or	or	CCONJ
ftr-325	306	11	structural	structural	ADJ
ftr-325	306	12	part	part	NOUN
ftr-325	306	13	is	be	AUX
ftr-325	306	14	determined	determine	VERB
ftr-325	306	15	under	under	ADP
ftr-325	306	16	the	the	DET
ftr-325	306	17	facts	fact	NOUN
ftr-325	306	18	and	and	CCONJ
ftr-325	306	19	circumstances	circumstance	NOUN
ftr-325	306	20	and	and	CCONJ
ftr-325	306	21	includes	include	VERB
ftr-325	306	22	replacement	replacement	NOUN
ftr-325	306	23	of	of	ADP
ftr-325	306	24	a	a	DET
ftr-325	306	25	major	major	ADJ
ftr-325	306	26	component	component	NOUN
ftr-325	306	27	or	or	CCONJ
ftr-325	306	28	structural	structural	ADJ
ftr-325	306	29	part	part	NOUN
ftr-325	306	30	that	that	PRON
ftr-325	306	31	comprises	comprise	VERB
ftr-325	306	32	a	a	DET
ftr-325	306	33	large	large	ADJ
ftr-325	306	34	portion	portion	NOUN
ftr-325	306	35	of	of	ADP
ftr-325	306	36	the	the	DET
ftr-325	306	37	physical	physical	ADJ
ftr-325	306	38	structure	structure	NOUN
ftr-325	306	39	of	of	ADP
ftr-325	306	40	the	the	DET
ftr-325	306	41	unit	unit	NOUN
ftr-325	306	42	of	of	ADP
ftr-325	306	43	property	property	NOUN
ftr-325	306	44	or	or	CCONJ
ftr-325	306	45	that	that	PRON
ftr-325	306	46	performs	perform	VERB
ftr-325	306	47	a	a	DET
ftr-325	306	48	discrete	discrete	ADJ
ftr-325	306	49	and	and	CCONJ
ftr-325	306	50	critical	critical	ADJ
ftr-325	306	51	function	function	NOUN
ftr-325	306	52	in	in	ADP
ftr-325	306	53	the	the	DET
ftr-325	306	54	operation	operation	NOUN
ftr-325	306	55	of	of	ADP
ftr-325	306	56	the	the	DET
ftr-325	306	57	unit	unit	NOUN
ftr-325	306	58	of	of	ADP
ftr-325	306	59	property	property	NOUN
ftr-325	306	60	.	.	PUNCT
ftr-325	307	1	(	(	PUNCT
ftr-325	307	2	the	the	DET
ftr-325	307	3	50	50	NUM
ftr-325	307	4	percent	percent	NOUN
ftr-325	307	5	of	of	ADP
ftr-325	307	6	replacement	replacement	NOUN
ftr-325	307	7	cost	cost	NOUN
ftr-325	307	8	test	test	NOUN
ftr-325	307	9	of	of	ADP
ftr-325	307	10	the	the	DET
ftr-325	307	11	proposed	propose	VERB
ftr-325	307	12	regulations	regulation	NOUN
ftr-325	307	13	was	be	AUX
ftr-325	307	14	eliminated	eliminate	VERB
ftr-325	307	15	.	.	PUNCT
ftr-325	307	16	)	)	PUNCT
ftr-325	308	1	again	again	ADV
ftr-325	308	2	,	,	PUNCT
ftr-325	308	3	the	the	DET
ftr-325	308	4	restoration	restoration	NOUN
ftr-325	308	5	of	of	ADP
ftr-325	308	6	a	a	DET
ftr-325	308	7	component	component	NOUN
ftr-325	308	8	of	of	ADP
ftr-325	308	9	a	a	DET
ftr-325	308	10	building	building	NOUN
ftr-325	308	11	is	be	AUX
ftr-325	308	12	treated	treat	VERB
ftr-325	308	13	as	as	ADP
ftr-325	308	14	a	a	DET
ftr-325	308	15	restoration	restoration	NOUN
ftr-325	308	16	of	of	ADP
ftr-325	308	17	the	the	DET
ftr-325	308	18	unit	unit	NOUN
ftr-325	308	19	of	of	ADP
ftr-325	308	20	property	property	NOUN
ftr-325	308	21	consisting	consist	VERB
ftr-325	308	22	of	of	ADP
ftr-325	308	23	the	the	DET
ftr-325	308	24	building	building	NOUN
ftr-325	308	25	and	and	CCONJ
ftr-325	308	26	its	its	PRON
ftr-325	308	27	structural	structural	ADJ
ftr-325	308	28	components	component	NOUN
ftr-325	308	29	.	.	PUNCT
ftr-325	309	1			X
ftr-325	309	2	new	new	ADJ
ftr-325	309	3	use	use	NOUN
ftr-325	309	4	.	.	PUNCT
ftr-325	310	1	temp	temp	NOUN
ftr-325	310	2	.	.	PUNCT
ftr-325	311	1	reg	reg	PROPN
ftr-325	311	2	.	.	PUNCT
ftr-325	312	1	§	§	PROPN
ftr-325	312	2	1.263(a)-3t(j	1.263(a)-3t(j	NUM
ftr-325	312	3	)	)	PUNCT
ftr-325	312	4	.	.	PUNCT
ftr-325	313	1	a	a	DET
ftr-325	313	2	unit	unit	NOUN
ftr-325	313	3	of	of	ADP
ftr-325	313	4	property	property	NOUN
ftr-325	313	5	is	be	AUX
ftr-325	313	6	treated	treat	VERB
ftr-325	313	7	as	as	SCONJ
ftr-325	313	8	adapted	adapt	VERB
ftr-325	313	9	to	to	ADP
ftr-325	313	10	a	a	DET
ftr-325	313	11	new	new	ADJ
ftr-325	313	12	or	or	CCONJ
ftr-325	313	13	different	different	ADJ
ftr-325	313	14	use	use	NOUN
ftr-325	313	15	if	if	SCONJ
ftr-325	313	16	the	the	DET
ftr-325	313	17	adaptation	adaptation	NOUN
ftr-325	313	18	is	be	AUX
ftr-325	313	19	not	not	PART
ftr-325	313	20	consistent	consistent	ADJ
ftr-325	313	21	with	with	ADP
ftr-325	313	22	the	the	DET
ftr-325	313	23	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	313	24	―intended	―intended	ADJ
ftr-325	313	25	ordinary	ordinary	ADJ
ftr-325	313	26	use	use	NOUN
ftr-325	313	27	of	of	ADP
ftr-325	313	28	the	the	DET
ftr-325	313	29	unit	unit	NOUN
ftr-325	313	30	of	of	ADP
ftr-325	313	31	property	property	NOUN
ftr-325	313	32	at	at	ADP
ftr-325	313	33	the	the	DET
ftr-325	313	34	time	time	NOUN
ftr-325	313	35	originally	originally	ADV
ftr-325	313	36	placed	place	VERB
ftr-325	313	37	in	in	ADP
ftr-325	313	38	service	service	NOUN
ftr-325	313	39	by	by	ADP
ftr-325	313	40	the	the	DET
ftr-325	313	41	taxpayer.‖	taxpayer.‖	NOUN
ftr-325	313	42	an	an	DET
ftr-325	313	43	expenditure	expenditure	NOUN
ftr-325	313	44	to	to	PART
ftr-325	313	45	adapt	adapt	VERB
ftr-325	313	46	a	a	DET
ftr-325	313	47	component	component	NOUN
ftr-325	313	48	of	of	ADP
ftr-325	313	49	a	a	DET
ftr-325	313	50	building	building	NOUN
ftr-325	313	51	to	to	ADP
ftr-325	313	52	a	a	DET
ftr-325	313	53	new	new	ADJ
ftr-325	313	54	use	use	NOUN
ftr-325	313	55	must	must	AUX
ftr-325	313	56	be	be	AUX
ftr-325	313	57	capitalized	capitalize	VERB
ftr-325	313	58	as	as	ADP
ftr-325	313	59	an	an	DET
ftr-325	313	60	expenditure	expenditure	NOUN
ftr-325	313	61	to	to	PART
ftr-325	313	62	adapt	adapt	VERB
ftr-325	313	63	the	the	DET
ftr-325	313	64	unit	unit	NOUN
ftr-325	313	65	of	of	ADP
ftr-325	313	66	property	property	NOUN
ftr-325	313	67	consisting	consist	VERB
ftr-325	313	68	of	of	ADP
ftr-325	313	69	the	the	DET
ftr-325	313	70	building	building	NOUN
ftr-325	313	71	and	and	CCONJ
ftr-325	313	72	its	its	PRON
ftr-325	313	73	structural	structural	ADJ
ftr-325	313	74	components	component	NOUN
ftr-325	313	75	to	to	ADP
ftr-325	313	76	a	a	DET
ftr-325	313	77	new	new	ADJ
ftr-325	313	78	use	use	NOUN
ftr-325	313	79	.	.	PUNCT
ftr-325	314	1			NOUN
ftr-325	314	2	rehabilitation	rehabilitation	NOUN
ftr-325	314	3	doctrine	doctrine	NOUN
ftr-325	314	4	is	be	AUX
ftr-325	314	5	no	no	PRON
ftr-325	314	6	more	more	ADJ
ftr-325	314	7	.	.	PUNCT
ftr-325	315	1	temp	temp	NOUN
ftr-325	315	2	.	.	PUNCT
ftr-325	316	1	reg	reg	NOUN
ftr-325	316	2	.	.	PUNCT
ftr-325	317	1	§	§	NOUN
ftr-325	317	2	1.263(a)-3t(f)(3	1.263(a)-3t(f)(3	NUM
ftr-325	317	3	)	)	PUNCT
ftr-325	317	4	eliminates	eliminate	VERB
ftr-325	317	5	the	the	DET
ftr-325	317	6	judicially	judicially	ADV
ftr-325	317	7	created	create	VERB
ftr-325	317	8	rehabilitation	rehabilitation	NOUN
ftr-325	317	9	doctrine	doctrine	NOUN
ftr-325	317	10	by	by	ADP
ftr-325	317	11	providing	provide	VERB
ftr-325	317	12	that	that	PRON
ftr-325	317	13	,	,	PUNCT
ftr-325	317	14	―[i]ndirect	―[i]ndirect	PROPN
ftr-325	317	15	costs	cost	NOUN
ftr-325	317	16	that	that	PRON
ftr-325	317	17	do	do	AUX
ftr-325	317	18	not	not	PART
ftr-325	317	19	directly	directly	ADV
ftr-325	317	20	benefit	benefit	VERB
ftr-325	317	21	and	and	CCONJ
ftr-325	317	22	are	be	AUX
ftr-325	317	23	not	not	PART
ftr-325	317	24	incurred	incur	VERB
ftr-325	317	25	by	by	ADP
ftr-325	317	26	reason	reason	NOUN
ftr-325	317	27	of	of	ADP
ftr-325	317	28	an	an	DET
ftr-325	317	29	improvement	improvement	NOUN
ftr-325	317	30	are	be	AUX
ftr-325	317	31	not	not	PART
ftr-325	317	32	required	require	VERB
ftr-325	317	33	to	to	PART
ftr-325	317	34	be	be	AUX
ftr-325	317	35	capitalized	capitalize	VERB
ftr-325	317	36	under	under	ADP
ftr-325	317	37	section	section	NOUN
ftr-325	317	38	263(a	263(a	NUM
ftr-325	317	39	)	)	PUNCT
ftr-325	317	40	,	,	PUNCT
ftr-325	317	41	regardless	regardless	ADV
ftr-325	317	42	of	of	ADP
ftr-325	317	43	whether	whether	SCONJ
ftr-325	317	44	they	they	PRON
ftr-325	317	45	are	be	AUX
ftr-325	317	46	made	make	VERB
ftr-325	317	47	at	at	ADP
ftr-325	317	48	the	the	DET
ftr-325	317	49	same	same	ADJ
ftr-325	317	50	time	time	NOUN
ftr-325	317	51	as	as	ADP
ftr-325	317	52	an	an	DET
ftr-325	317	53	improvement.‖	improvement.‖	NOUN
ftr-325	317	54	but	but	CCONJ
ftr-325	317	55	the	the	DET
ftr-325	317	56	regulations	regulation	NOUN
ftr-325	317	57	provide	provide	VERB
ftr-325	317	58	that	that	SCONJ
ftr-325	317	59	if	if	SCONJ
ftr-325	317	60	otherwise	otherwise	ADV
ftr-325	317	61	deductible	deductible	ADJ
ftr-325	317	62	repairs	repair	NOUN
ftr-325	317	63	benefit	benefit	VERB
ftr-325	317	64	or	or	CCONJ
ftr-325	317	65	are	be	AUX
ftr-325	317	66	incurred	incur	VERB
ftr-325	317	67	by	by	ADP
ftr-325	317	68	reason	reason	NOUN
ftr-325	317	69	of	of	ADP
ftr-325	317	70	an	an	DET
ftr-325	317	71	improvement	improvement	NOUN
ftr-325	317	72	,	,	PUNCT
ftr-325	317	73	the	the	DET
ftr-325	317	74	cost	cost	NOUN
ftr-325	317	75	of	of	ADP
ftr-325	317	76	the	the	DET
ftr-325	317	77	repairs	repair	NOUN
ftr-325	317	78	must	must	AUX
ftr-325	317	79	be	be	AUX
ftr-325	317	80	capitalized	capitalize	VERB
ftr-325	317	81	under	under	ADP
ftr-325	317	82	§	§	PROPN
ftr-325	317	83	263a	263a	PROPN
ftr-325	317	84	.	.	PUNCT
ftr-325	318	1			X
ftr-325	318	2	routine	routine	ADJ
ftr-325	318	3	maintenance	maintenance	NOUN
ftr-325	318	4	safe	safe	ADJ
ftr-325	318	5	harbor	harbor	NOUN
ftr-325	318	6	.	.	PUNCT
ftr-325	319	1	temp	temp	NOUN
ftr-325	319	2	.	.	PUNCT
ftr-325	320	1	reg	reg	NOUN
ftr-325	320	2	.	.	PUNCT
ftr-325	321	1	§	§	PROPN
ftr-325	321	2	1.263(a)-3t(g	1.263(a)-3t(g	NUM
ftr-325	321	3	)	)	PUNCT
ftr-325	321	4	provides	provide	VERB
ftr-325	321	5	a	a	DET
ftr-325	321	6	safe	safe	ADJ
ftr-325	321	7	harbor	harbor	NOUN
ftr-325	321	8	from	from	ADP
ftr-325	321	9	the	the	DET
ftr-325	321	10	capitalization	capitalization	NOUN
ftr-325	321	11	requirement	requirement	NOUN
ftr-325	321	12	for	for	ADP
ftr-325	321	13	―the	―the	DET
ftr-325	321	14	recurring	recur	VERB
ftr-325	321	15	activities	activity	NOUN
ftr-325	321	16	that	that	PRON
ftr-325	321	17	a	a	DET
ftr-325	321	18	taxpayer	taxpayer	NOUN
ftr-325	321	19	expects	expect	VERB
ftr-325	321	20	to	to	PART
ftr-325	321	21	perform	perform	VERB
ftr-325	321	22	as	as	ADP
ftr-325	321	23	a	a	DET
ftr-325	321	24	result	result	NOUN
ftr-325	321	25	of	of	ADP
ftr-325	321	26	the	the	DET
ftr-325	321	27	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	321	28	use	use	NOUN
ftr-325	321	29	of	of	ADP
ftr-325	321	30	the	the	DET
ftr-325	321	31	unit	unit	NOUN
ftr-325	321	32	of	of	ADP
ftr-325	321	33	property	property	NOUN
ftr-325	321	34	to	to	PART
ftr-325	321	35	keep	keep	VERB
ftr-325	321	36	the	the	DET
ftr-325	321	37	unit	unit	NOUN
ftr-325	321	38	of	of	ADP
ftr-325	321	39	property	property	NOUN
ftr-325	321	40	in	in	ADP
ftr-325	321	41	its	its	PRON
ftr-325	321	42	ordinarily	ordinarily	ADV
ftr-325	321	43	efficient	efficient	ADJ
ftr-325	321	44	operating	operating	NOUN
ftr-325	321	45	condition.‖	condition.‖	NOUN
ftr-325	321	46	the	the	DET
ftr-325	321	47	safe	safe	ADJ
ftr-325	321	48	harbor	harbor	NOUN
ftr-325	321	49	applies	apply	VERB
ftr-325	321	50	to	to	ADP
ftr-325	321	51	activities	activity	NOUN
ftr-325	321	52	that	that	SCONJ
ftr-325	321	53	the	the	DET
ftr-325	321	54	taxpayer	taxpayer	NOUN
ftr-325	321	55	reasonably	reasonably	ADV
ftr-325	321	56	expects	expect	VERB
ftr-325	321	57	to	to	PART
ftr-325	321	58	perform	perform	VERB
ftr-325	321	59	more	more	ADJ
ftr-325	321	60	than	than	ADP
ftr-325	321	61	once	once	ADV
ftr-325	321	62	during	during	ADP
ftr-325	321	63	the	the	DET
ftr-325	321	64	class	class	NOUN
ftr-325	321	65	life	life	NOUN
ftr-325	321	66	of	of	ADP
ftr-325	321	67	the	the	DET
ftr-325	321	68	property	property	NOUN
ftr-325	321	69	,	,	PUNCT
ftr-325	321	70	as	as	SCONJ
ftr-325	321	71	determined	determine	VERB
ftr-325	321	72	under	under	ADP
ftr-325	321	73	the	the	DET
ftr-325	321	74	macrs	macrs	NOUN
ftr-325	321	75	alternative	alternative	ADJ
ftr-325	321	76	depreciation	depreciation	NOUN
ftr-325	321	77	schedule	schedule	NOUN
ftr-325	321	78	of	of	ADP
ftr-325	321	79	§	§	PROPN
ftr-325	321	80	168(g	168(g	PROPN
ftr-325	321	81	)	)	PUNCT
ftr-325	321	82	.	.	PUNCT
ftr-325	322	1	routine	routine	ADJ
ftr-325	322	2	maintenance	maintenance	NOUN
ftr-325	322	3	includes	include	VERB
ftr-325	322	4	maintenance	maintenance	NOUN
ftr-325	322	5	with	with	ADP
ftr-325	322	6	respect	respect	NOUN
ftr-325	322	7	to	to	ADP
ftr-325	322	8	and	and	CCONJ
ftr-325	322	9	the	the	DET
ftr-325	322	10	use	use	NOUN
ftr-325	322	11	of	of	ADP
ftr-325	322	12	rotable	rotable	ADJ
ftr-325	322	13	spare	spare	ADJ
ftr-325	322	14	parts	part	NOUN
ftr-325	322	15	.	.	PUNCT
ftr-325	323	1	routine	routine	ADJ
ftr-325	323	2	maintenance	maintenance	NOUN
ftr-325	323	3	excludes	exclude	NOUN
ftr-325	323	4	activities	activity	NOUN
ftr-325	323	5	that	that	PRON
ftr-325	323	6	follow	follow	VERB
ftr-325	323	7	a	a	DET
ftr-325	323	8	basis	basis	NOUN
ftr-325	323	9	recovery	recovery	NOUN
ftr-325	323	10	event	event	NOUN
ftr-325	323	11	similar	similar	ADJ
ftr-325	323	12	to	to	ADP
ftr-325	323	13	the	the	DET
ftr-325	323	14	items	item	NOUN
ftr-325	323	15	that	that	PRON
ftr-325	323	16	are	be	AUX
ftr-325	323	17	described	describe	VERB
ftr-325	323	18	as	as	ADP
ftr-325	323	19	restorations	restoration	NOUN
ftr-325	323	20	.	.	PUNCT
ftr-325	324	1			NOUN
ftr-325	324	2	repairs	repair	NOUN
ftr-325	324	3	.	.	PUNCT
ftr-325	325	1	temp	temp	NOUN
ftr-325	325	2	.	.	PUNCT
ftr-325	326	1	reg	reg	PROPN
ftr-325	326	2	.	.	PUNCT
ftr-325	327	1	§	§	PROPN
ftr-325	327	2	1.162	1.162	NUM
ftr-325	327	3	-	-	SYM
ftr-325	327	4	4	4	NUM
ftr-325	327	5	t	t	NOUN
ftr-325	327	6	allows	allow	VERB
ftr-325	327	7	as	as	ADP
ftr-325	327	8	a	a	DET
ftr-325	327	9	deductible	deductible	ADJ
ftr-325	327	10	repair	repair	NOUN
ftr-325	327	11	expense	expense	NOUN
ftr-325	327	12	any	any	DET
ftr-325	327	13	costs	cost	NOUN
ftr-325	327	14	that	that	PRON
ftr-325	327	15	are	be	AUX
ftr-325	327	16	not	not	PART
ftr-325	327	17	required	require	VERB
ftr-325	327	18	to	to	PART
ftr-325	327	19	be	be	AUX
ftr-325	327	20	capitalized	capitalize	VERB
ftr-325	327	21	under	under	ADP
ftr-325	327	22	temp	temp	NOUN
ftr-325	327	23	.	.	PUNCT
ftr-325	328	1	reg	reg	NOUN
ftr-325	328	2	.	.	PUNCT
ftr-325	329	1	§	§	PROPN
ftr-325	329	2	1.263(a)-3	1.263(a)-3	NUM
ftr-325	329	3	t.	t.	NOUN
ftr-325	329	4			NOUN
ftr-325	329	5	repair	repair	NOUN
ftr-325	329	6	allowance	allowance	NOUN
ftr-325	329	7	.	.	PUNCT
ftr-325	330	1	the	the	DET
ftr-325	330	2	regulations	regulation	NOUN
ftr-325	330	3	do	do	AUX
ftr-325	330	4	not	not	PART
ftr-325	330	5	provide	provide	VERB
ftr-325	330	6	for	for	ADP
ftr-325	330	7	a	a	DET
ftr-325	330	8	repair	repair	NOUN
ftr-325	330	9	allowance	allowance	NOUN
ftr-325	330	10	,	,	PUNCT
ftr-325	330	11	but	but	CCONJ
ftr-325	330	12	temp	temp	NOUN
ftr-325	330	13	.	.	PUNCT
ftr-325	331	1	reg	reg	PROPN
ftr-325	331	2	.	.	PUNCT
ftr-325	332	1	§	§	PROPN
ftr-325	332	2	1.263(a)-3t(l	1.263(a)-3t(l	PROPN
ftr-325	332	3	)	)	PUNCT
ftr-325	332	4	permits	permit	VERB
ftr-325	332	5	taxpayers	taxpayer	NOUN
ftr-325	332	6	to	to	PART
ftr-325	332	7	use	use	VERB
ftr-325	332	8	a	a	DET
ftr-325	332	9	repair	repair	NOUN
ftr-325	332	10	allowance	allowance	NOUN
ftr-325	332	11	method	method	NOUN
ftr-325	332	12	that	that	PRON
ftr-325	332	13	is	be	AUX
ftr-325	332	14	authorized	authorize	VERB
ftr-325	332	15	by	by	ADP
ftr-325	332	16	published	publish	VERB
ftr-325	332	17	guidance	guidance	NOUN
ftr-325	332	18	in	in	ADP
ftr-325	332	19	the	the	DET
ftr-325	332	20	federal	federal	ADJ
ftr-325	332	21	register	register	NOUN
ftr-325	332	22	or	or	CCONJ
ftr-325	332	23	the	the	DET
ftr-325	332	24	internal	internal	ADJ
ftr-325	332	25	revenue	revenue	NOUN
ftr-325	332	26	bulletin	bulletin	NOUN
ftr-325	332	27	,	,	PUNCT
ftr-325	332	28	suggesting	suggest	VERB
ftr-325	332	29	that	that	SCONJ
ftr-325	332	30	such	such	ADJ
ftr-325	332	31	rules	rule	NOUN
ftr-325	332	32	will	will	AUX
ftr-325	332	33	be	be	AUX
ftr-325	332	34	forthcoming	forthcoming	ADJ
ftr-325	332	35	.	.	PUNCT
ftr-325	333	1	518	518	NUM
ftr-325	333	2	florida	florida	PROPN
ftr-325	333	3	tax	tax	NOUN
ftr-325	333	4	review	review	NOUN
ftr-325	333	5	[	[	X
ftr-325	333	6	vol	vol	NOUN
ftr-325	333	7	.	.	PUNCT
ftr-325	333	8	13:10	13:10	NUM
ftr-325	333	9			PRON
ftr-325	333	10	examples	example	NOUN
ftr-325	333	11	.	.	PUNCT
ftr-325	334	1	the	the	DET
ftr-325	334	2	regulations	regulation	NOUN
ftr-325	334	3	are	be	AUX
ftr-325	334	4	full	full	ADJ
ftr-325	334	5	of	of	ADP
ftr-325	334	6	examples	example	NOUN
ftr-325	334	7	that	that	PRON
ftr-325	334	8	seem	seem	VERB
ftr-325	334	9	to	to	PART
ftr-325	334	10	cover	cover	VERB
ftr-325	334	11	most	most	ADJ
ftr-325	334	12	of	of	ADP
ftr-325	334	13	the	the	DET
ftr-325	334	14	litigated	litigate	VERB
ftr-325	334	15	cases	case	NOUN
ftr-325	334	16	and	and	CCONJ
ftr-325	334	17	rulings	ruling	NOUN
ftr-325	334	18	addressing	address	VERB
ftr-325	334	19	capitalization	capitalization	NOUN
ftr-325	334	20	versus	versus	ADP
ftr-325	334	21	repair	repair	NOUN
ftr-325	334	22	.	.	PUNCT
ftr-325	335	1	the	the	DET
ftr-325	335	2	examples	example	NOUN
ftr-325	335	3	are	be	AUX
ftr-325	335	4	necessary	necessary	ADJ
ftr-325	335	5	to	to	PART
ftr-325	335	6	understand	understand	VERB
ftr-325	335	7	the	the	DET
ftr-325	335	8	substantive	substantive	ADJ
ftr-325	335	9	provisions	provision	NOUN
ftr-325	335	10	,	,	PUNCT
ftr-325	335	11	which	which	PRON
ftr-325	335	12	,	,	PUNCT
ftr-325	335	13	although	although	SCONJ
ftr-325	335	14	intended	intend	VERB
ftr-325	335	15	to	to	PART
ftr-325	335	16	provide	provide	VERB
ftr-325	335	17	clarity	clarity	NOUN
ftr-325	335	18	,	,	PUNCT
ftr-325	335	19	are	be	AUX
ftr-325	335	20	not	not	PART
ftr-325	335	21	so	so	ADV
ftr-325	335	22	clearly	clearly	ADV
ftr-325	335	23	applied	apply	VERB
ftr-325	335	24	.	.	PUNCT
ftr-325	336	1	a.	a.	NOUN
ftr-325	336	2	irs	irs	PROPN
ftr-325	336	3	specifies	specify	VERB
ftr-325	336	4	the	the	DET
ftr-325	336	5	procedures	procedure	NOUN
ftr-325	336	6	for	for	ADP
ftr-325	336	7	adopting	adopt	VERB
ftr-325	336	8	new	new	ADJ
ftr-325	336	9	accounting	accounting	NOUN
ftr-325	336	10	methods	method	NOUN
ftr-325	336	11	under	under	ADP
ftr-325	336	12	the	the	DET
ftr-325	336	13	temporary	temporary	ADJ
ftr-325	336	14	regulations	regulation	NOUN
ftr-325	336	15	.	.	PUNCT
ftr-325	337	1	rev	rev	PROPN
ftr-325	337	2	.	.	PROPN
ftr-325	337	3	proc	proc	PROPN
ftr-325	337	4	.	.	PUNCT
ftr-325	338	1	2012	2012	NUM
ftr-325	338	2	-	-	SYM
ftr-325	338	3	19	19	NUM
ftr-325	338	4	,	,	PUNCT
ftr-325	338	5	2012	2012	NUM
ftr-325	338	6	-	-	SYM
ftr-325	338	7	14	14	NUM
ftr-325	338	8	i.r.b	i.r.b	NOUN
ftr-325	338	9	.	.	PUNCT
ftr-325	339	1	689	689	NUM
ftr-325	339	2	(	(	PUNCT
ftr-325	339	3	3/7/12	3/7/12	NUM
ftr-325	339	4	)	)	PUNCT
ftr-325	339	5	,	,	PUNCT
ftr-325	339	6	modifying	modify	VERB
ftr-325	339	7	rev	rev	PROPN
ftr-325	339	8	.	.	PROPN
ftr-325	339	9	proc	proc	PROPN
ftr-325	339	10	.	.	PUNCT
ftr-325	340	1	2011	2011	NUM
ftr-325	340	2	-	-	SYM
ftr-325	340	3	14	14	NUM
ftr-325	340	4	,	,	PUNCT
ftr-325	340	5	2011	2011	NUM
ftr-325	340	6	-	-	SYM
ftr-325	340	7	1	1	NUM
ftr-325	340	8	c.b	c.b	PROPN
ftr-325	340	9	.	.	PROPN
ftr-325	340	10	330	330	NUM
ftr-325	340	11	.	.	PUNCT
ftr-325	341	1	the	the	DET
ftr-325	341	2	irs	irs	PROPN
ftr-325	341	3	has	have	AUX
ftr-325	341	4	provided	provide	VERB
ftr-325	341	5	lengthy	lengthy	ADJ
ftr-325	341	6	and	and	CCONJ
ftr-325	341	7	detailed	detailed	ADJ
ftr-325	341	8	rules	rule	NOUN
ftr-325	341	9	regarding	regard	VERB
ftr-325	341	10	automatic	automatic	ADJ
ftr-325	341	11	changes	change	NOUN
ftr-325	341	12	in	in	ADP
ftr-325	341	13	methods	method	NOUN
ftr-325	341	14	of	of	ADP
ftr-325	341	15	accounting	account	VERB
ftr-325	341	16	under	under	ADP
ftr-325	341	17	temp	temp	NOUN
ftr-325	341	18	.	.	PUNCT
ftr-325	342	1	reg	reg	NOUN
ftr-325	342	2	.	.	PUNCT
ftr-325	343	1	§	§	PROPN
ftr-325	343	2	§	§	PROPN
ftr-325	343	3	1.162	1.162	NUM
ftr-325	343	4	-	-	SYM
ftr-325	343	5	3	3	NUM
ftr-325	343	6	t	t	NOUN
ftr-325	343	7	and	and	CCONJ
ftr-325	343	8	-4	-4	X
ftr-325	343	9	t	t	PROPN
ftr-325	343	10	(	(	PUNCT
ftr-325	343	11	materials	material	NOUN
ftr-325	343	12	and	and	CCONJ
ftr-325	343	13	supplies	supply	NOUN
ftr-325	343	14	)	)	PUNCT
ftr-325	343	15	,	,	PUNCT
ftr-325	343	16	1.263(a)-1	1.263(a)-1	NUM
ftr-325	343	17	t	t	NOUN
ftr-325	343	18	(	(	PUNCT
ftr-325	343	19	capital	capital	NOUN
ftr-325	343	20	expenditures	expenditure	NOUN
ftr-325	343	21	in	in	ADP
ftr-325	343	22	general	general	ADJ
ftr-325	343	23	)	)	PUNCT
ftr-325	343	24	,	,	PUNCT
ftr-325	343	25	1.263(a)-2	1.263(a)-2	PROPN
ftr-325	343	26	t	t	NOUN
ftr-325	343	27	(	(	PUNCT
ftr-325	343	28	transaction	transaction	NOUN
ftr-325	343	29	costs	cost	NOUN
ftr-325	343	30	)	)	PUNCT
ftr-325	343	31	,	,	PUNCT
ftr-325	343	32	and	and	CCONJ
ftr-325	343	33	1.263(a)-3	1.263(a)-3	NUM
ftr-325	343	34	t	t	NOUN
ftr-325	343	35	(	(	PUNCT
ftr-325	343	36	improvements	improvement	NOUN
ftr-325	343	37	)	)	PUNCT
ftr-325	343	38	,	,	PUNCT
ftr-325	343	39	all	all	PRON
ftr-325	343	40	added	add	VERB
ftr-325	343	41	by	by	ADP
ftr-325	343	42	t.d	t.d	PROPN
ftr-325	343	43	.	.	PROPN
ftr-325	343	44	9564	9564	NUM
ftr-325	343	45	,	,	PUNCT
ftr-325	343	46	guidance	guidance	NOUN
ftr-325	343	47	regarding	regard	VERB
ftr-325	343	48	deduction	deduction	NOUN
ftr-325	343	49	and	and	CCONJ
ftr-325	343	50	capitalization	capitalization	NOUN
ftr-325	343	51	of	of	ADP
ftr-325	343	52	expenditures	expenditure	NOUN
ftr-325	343	53	related	relate	VERB
ftr-325	343	54	to	to	ADP
ftr-325	343	55	tangible	tangible	ADJ
ftr-325	343	56	property	property	NOUN
ftr-325	343	57	,	,	PUNCT
ftr-325	343	58	76	76	NUM
ftr-325	343	59	f.r	f.r	PROPN
ftr-325	343	60	.	.	NOUN
ftr-325	343	61	81060	81060	NUM
ftr-325	343	62	(	(	PUNCT
ftr-325	343	63	12/27/11	12/27/11	NUM
ftr-325	343	64	)	)	PUNCT
ftr-325	343	65	.	.	PUNCT
ftr-325	344	1	these	these	DET
ftr-325	344	2	changes	change	NOUN
ftr-325	344	3	are	be	AUX
ftr-325	344	4	for	for	ADP
ftr-325	344	5	taxable	taxable	ADJ
ftr-325	344	6	years	year	NOUN
ftr-325	344	7	beginning	begin	VERB
ftr-325	344	8	on	on	ADP
ftr-325	344	9	or	or	CCONJ
ftr-325	344	10	after	after	ADP
ftr-325	344	11	january	january	PROPN
ftr-325	344	12	1	1	NUM
ftr-325	344	13	,	,	PUNCT
ftr-325	344	14	2012	2012	NUM
ftr-325	344	15	.	.	PUNCT
ftr-325	345	1	b.	b.	PROPN
ftr-325	345	2	lb&i	lb&i	PROPN
ftr-325	345	3	provides	provide	VERB
ftr-325	345	4	guidance	guidance	NOUN
ftr-325	345	5	under	under	ADP
ftr-325	345	6	rev	rev	PROPN
ftr-325	345	7	.	.	PROPN
ftr-325	345	8	proc	proc	PROPN
ftr-325	345	9	.	.	PUNCT
ftr-325	346	1	2012	2012	NUM
ftr-325	346	2	-	-	SYM
ftr-325	346	3	19	19	NUM
ftr-325	346	4	.	.	PUNCT
ftr-325	347	1	lb&i-4	lb&i-4	NOUN
ftr-325	347	2	-	-	PUNCT
ftr-325	347	3	0312	0312	NUM
ftr-325	347	4	-	-	PUNCT
ftr-325	347	5	004	004	NUM
ftr-325	347	6	(	(	PUNCT
ftr-325	347	7	3/15/12	3/15/12	NUM
ftr-325	347	8	)	)	PUNCT
ftr-325	347	9	.	.	PUNCT
ftr-325	348	1	this	this	DET
ftr-325	348	2	directive	directive	NOUN
ftr-325	348	3	to	to	ADP
ftr-325	348	4	the	the	DET
ftr-325	348	5	field	field	NOUN
ftr-325	348	6	applies	apply	VERB
ftr-325	348	7	to	to	ADP
ftr-325	348	8	taxpayers	taxpayer	NOUN
ftr-325	348	9	who	who	PRON
ftr-325	348	10	adopted	adopt	VERB
ftr-325	348	11	a	a	DET
ftr-325	348	12	method	method	NOUN
ftr-325	348	13	of	of	ADP
ftr-325	348	14	accounting	accounting	NOUN
ftr-325	348	15	relating	relate	VERB
ftr-325	348	16	to	to	ADP
ftr-325	348	17	the	the	DET
ftr-325	348	18	conversion	conversion	NOUN
ftr-325	348	19	of	of	ADP
ftr-325	348	20	capitalized	capitalize	VERB
ftr-325	348	21	assets	asset	NOUN
ftr-325	348	22	to	to	PART
ftr-325	348	23	repair	repair	VERB
ftr-325	348	24	expense	expense	NOUN
ftr-325	348	25	under	under	ADP
ftr-325	348	26	§	§	PROPN
ftr-325	348	27	263(a	263(a	NUM
ftr-325	348	28	)	)	PUNCT
ftr-325	348	29	.	.	PUNCT
ftr-325	349	1	c.	c.	PROPN
ftr-325	349	2	have	have	VERB
ftr-325	349	3	your	your	PRON
ftr-325	349	4	clients	client	NOUN
ftr-325	349	5	been	be	AUX
ftr-325	349	6	wasting	waste	VERB
ftr-325	349	7	time	time	NOUN
ftr-325	349	8	trying	try	VERB
ftr-325	349	9	to	to	PART
ftr-325	349	10	comply	comply	VERB
ftr-325	349	11	with	with	ADP
ftr-325	349	12	the	the	DET
ftr-325	349	13	temporary	temporary	ADJ
ftr-325	349	14	regulations	regulation	NOUN
ftr-325	349	15	in	in	ADP
ftr-325	349	16	2012	2012	NUM
ftr-325	349	17	?	?	PUNCT
ftr-325	350	1	yes	yes	INTJ
ftr-325	350	2	,	,	PUNCT
ftr-325	350	3	they	they	PRON
ftr-325	350	4	have	have	VERB
ftr-325	350	5	.	.	PUNCT
ftr-325	351	1	further	further	ADJ
ftr-325	351	2	guidance	guidance	NOUN
ftr-325	351	3	announcing	announce	VERB
ftr-325	351	4	that	that	SCONJ
ftr-325	351	5	pending	pende	VERB
ftr-325	351	6	final	final	ADJ
ftr-325	351	7	regulations	regulation	NOUN
ftr-325	351	8	will	will	AUX
ftr-325	351	9	apply	apply	VERB
ftr-325	351	10	only	only	ADV
ftr-325	351	11	in	in	ADP
ftr-325	351	12	years	year	NOUN
ftr-325	351	13	beginning	begin	VERB
ftr-325	351	14	in	in	ADP
ftr-325	351	15	2014	2014	NUM
ftr-325	351	16	and	and	CCONJ
ftr-325	351	17	thereafter	thereafter	ADV
ftr-325	351	18	.	.	PUNCT
ftr-325	352	1	notice	notice	VERB
ftr-325	352	2	2012	2012	NUM
ftr-325	352	3	-	-	SYM
ftr-325	352	4	73	73	NUM
ftr-325	352	5	,	,	PUNCT
ftr-325	352	6	2012	2012	NUM
ftr-325	352	7	-	-	SYM
ftr-325	352	8	51	51	NUM
ftr-325	352	9	i.r.b	i.r.b	NOUN
ftr-325	352	10	.	.	PUNCT
ftr-325	353	1	713	713	NUM
ftr-325	353	2	(	(	PUNCT
ftr-325	353	3	11/20/12	11/20/12	NUM
ftr-325	353	4	)	)	PUNCT
ftr-325	353	5	.	.	PUNCT
ftr-325	354	1	the	the	DET
ftr-325	354	2	irs	irs	PROPN
ftr-325	354	3	announced	announce	VERB
ftr-325	354	4	that	that	SCONJ
ftr-325	354	5	pending	pende	VERB
ftr-325	354	6	final	final	ADJ
ftr-325	354	7	regulations	regulation	NOUN
ftr-325	354	8	will	will	AUX
ftr-325	354	9	apply	apply	VERB
ftr-325	354	10	to	to	ADP
ftr-325	354	11	taxable	taxable	ADJ
ftr-325	354	12	years	year	NOUN
ftr-325	354	13	beginning	begin	VERB
ftr-325	354	14	on	on	ADP
ftr-325	354	15	or	or	CCONJ
ftr-325	354	16	after	after	ADP
ftr-325	354	17	1/1/14	1/1/14	NUM
ftr-325	354	18	,	,	PUNCT
ftr-325	354	19	but	but	CCONJ
ftr-325	354	20	that	that	SCONJ
ftr-325	354	21	taxpayers	taxpayer	NOUN
ftr-325	354	22	will	will	AUX
ftr-325	354	23	be	be	AUX
ftr-325	354	24	permitted	permit	VERB
ftr-325	354	25	to	to	PART
ftr-325	354	26	apply	apply	VERB
ftr-325	354	27	the	the	DET
ftr-325	354	28	final	final	ADJ
ftr-325	354	29	regulations	regulation	NOUN
ftr-325	354	30	to	to	ADP
ftr-325	354	31	taxable	taxable	ADJ
ftr-325	354	32	years	year	NOUN
ftr-325	354	33	beginning	begin	VERB
ftr-325	354	34	on	on	ADP
ftr-325	354	35	or	or	CCONJ
ftr-325	354	36	after	after	ADP
ftr-325	354	37	1/1/12	1/1/12	NUM
ftr-325	354	38	.	.	PUNCT
ftr-325	355	1	the	the	DET
ftr-325	355	2	notice	notice	NOUN
ftr-325	355	3	also	also	ADV
ftr-325	355	4	indicates	indicate	VERB
ftr-325	355	5	that	that	SCONJ
ftr-325	355	6	the	the	DET
ftr-325	355	7	temporary	temporary	ADJ
ftr-325	355	8	regulations	regulation	NOUN
ftr-325	355	9	may	may	AUX
ftr-325	355	10	be	be	AUX
ftr-325	355	11	revised	revise	VERB
ftr-325	355	12	with	with	ADP
ftr-325	355	13	respect	respect	NOUN
ftr-325	355	14	to	to	ADP
ftr-325	355	15	the	the	DET
ftr-325	355	16	de	de	X
ftr-325	355	17	minimis	minimis	NOUN
ftr-325	355	18	rule	rule	NOUN
ftr-325	355	19	of	of	ADP
ftr-325	355	20	§	§	PROPN
ftr-325	355	21	1.263(a)2t(g	1.263(a)2t(g	NUM
ftr-325	355	22	)	)	PUNCT
ftr-325	355	23	;	;	PUNCT
ftr-325	355	24	dispositions	disposition	NOUN
ftr-325	355	25	under	under	ADP
ftr-325	355	26	§	§	PROPN
ftr-325	355	27	§	§	PROPN
ftr-325	355	28	1.168(i)-1	1.168(i)-1	PROPN
ftr-325	355	29	t	t	NOUN
ftr-325	355	30	and	and	CCONJ
ftr-325	355	31	1.168(i)-8	1.168(i)-8	NUM
ftr-325	355	32	t	t	NOUN
ftr-325	355	33	;	;	PUNCT
ftr-325	355	34	and	and	CCONJ
ftr-325	355	35	the	the	DET
ftr-325	355	36	safe	safe	ADJ
ftr-325	355	37	harbor	harbor	NOUN
ftr-325	355	38	for	for	ADP
ftr-325	355	39	routine	routine	ADJ
ftr-325	355	40	maintenance	maintenance	NOUN
ftr-325	355	41	under	under	ADP
ftr-325	355	42	§	§	PROPN
ftr-325	355	43	1.263(a)-3t(g	1.263(a)-3t(g	NUM
ftr-325	355	44	)	)	PUNCT
ftr-325	355	45	.	.	PUNCT
ftr-325	356	1	d.	d.	PROPN
ftr-325	356	2	technical	technical	PROPN
ftr-325	356	3	amendments	amendment	NOUN
ftr-325	356	4	so	so	ADV
ftr-325	356	5	revise	revise	VERB
ftr-325	356	6	the	the	DET
ftr-325	356	7	temporary	temporary	ADJ
ftr-325	356	8	regulations	regulation	NOUN
ftr-325	356	9	.	.	PUNCT
ftr-325	357	1	more	more	ADV
ftr-325	357	2	important	important	ADJ
ftr-325	357	3	,	,	PUNCT
ftr-325	357	4	the	the	DET
ftr-325	357	5	effective	effective	ADJ
ftr-325	357	6	date	date	NOUN
ftr-325	357	7	of	of	ADP
ftr-325	357	8	the	the	DET
ftr-325	357	9	12/27/11	12/27/11	PROPN
ftr-325	357	10	temporary	temporary	ADJ
ftr-325	357	11	regulations	regulation	NOUN
ftr-325	357	12	is	be	AUX
ftr-325	357	13	delayed	delay	VERB
ftr-325	357	14	to	to	ADP
ftr-325	357	15	years	year	NOUN
ftr-325	357	16	beginning	begin	VERB
ftr-325	357	17	on	on	ADP
ftr-325	357	18	or	or	CCONJ
ftr-325	357	19	after	after	ADP
ftr-325	357	20	1/1/14	1/1/14	NUM
ftr-325	357	21	,	,	PUNCT
ftr-325	357	22	with	with	ADP
ftr-325	357	23	optional	optional	ADJ
ftr-325	357	24	retroactive	retroactive	ADJ
ftr-325	357	25	applicability	applicability	NOUN
ftr-325	357	26	.	.	PUNCT
ftr-325	358	1	t.d	t.d	PROPN
ftr-325	358	2	.	.	PROPN
ftr-325	358	3	9564	9564	NUM
ftr-325	358	4	,	,	PUNCT
ftr-325	358	5	guidance	guidance	NOUN
ftr-325	358	6	regarding	regard	VERB
ftr-325	358	7	deduction	deduction	NOUN
ftr-325	358	8	and	and	CCONJ
ftr-325	358	9	capitalization	capitalization	NOUN
ftr-325	358	10	of	of	ADP
ftr-325	358	11	expenditures	expenditure	NOUN
ftr-325	358	12	related	relate	VERB
ftr-325	358	13	to	to	ADP
ftr-325	358	14	tangible	tangible	ADJ
ftr-325	358	15	property	property	NOUN
ftr-325	358	16	,	,	PUNCT
ftr-325	359	1	77	77	NUM
ftr-325	359	2	f.r	f.r	NOUN
ftr-325	359	3	.	.	PROPN
ftr-325	359	4	74583	74583	NUM
ftr-325	359	5	(	(	PUNCT
ftr-325	359	6	12/17/12	12/17/12	PROPN
ftr-325	359	7	)	)	PUNCT
ftr-325	359	8	.	.	PUNCT
ftr-325	360	1	these	these	PRON
ftr-325	360	2	include	include	VERB
ftr-325	360	3	the	the	DET
ftr-325	360	4	following	follow	VERB
ftr-325	360	5	explanation	explanation	NOUN
ftr-325	360	6	:	:	PUNCT
ftr-325	360	7	.	.	PUNCT
ftr-325	360	8	.	.	PUNCT
ftr-325	360	9	.	.	PUNCT
ftr-325	361	1	[	[	X
ftr-325	361	2	t]he	t]he	ADV
ftr-325	361	3	irs	irs	PROPN
ftr-325	361	4	and	and	CCONJ
ftr-325	361	5	the	the	DET
ftr-325	361	6	treasury	treasury	NOUN
ftr-325	361	7	are	be	AUX
ftr-325	361	8	concerned	concerned	ADJ
ftr-325	361	9	that	that	SCONJ
ftr-325	361	10	taxpayers	taxpayer	NOUN
ftr-325	361	11	are	be	AUX
ftr-325	361	12	expending	expend	VERB
ftr-325	361	13	resources	resource	NOUN
ftr-325	361	14	to	to	PART
ftr-325	361	15	comply	comply	VERB
ftr-325	361	16	with	with	ADP
ftr-325	361	17	temporary	temporary	ADJ
ftr-325	361	18	2013	2013	NUM
ftr-325	361	19	]	]	PUNCT
ftr-325	361	20	recent	recent	ADJ
ftr-325	361	21	developments	development	NOUN
ftr-325	361	22	in	in	ADP
ftr-325	361	23	federal	federal	ADJ
ftr-325	361	24	income	income	NOUN
ftr-325	361	25	taxation	taxation	NOUN
ftr-325	361	26	519	519	NUM
ftr-325	361	27	regulations	regulation	NOUN
ftr-325	361	28	that	that	PRON
ftr-325	361	29	may	may	AUX
ftr-325	361	30	not	not	PART
ftr-325	361	31	be	be	AUX
ftr-325	361	32	consistent	consistent	ADJ
ftr-325	361	33	with	with	ADP
ftr-325	361	34	forthcoming	forthcoming	ADJ
ftr-325	361	35	final	final	ADJ
ftr-325	361	36	regulations	regulation	NOUN
ftr-325	361	37	.	.	PUNCT
ftr-325	362	1	e.	e.	PROPN
ftr-325	363	1	this	this	DET
ftr-325	363	2	announcement	announcement	NOUN
ftr-325	363	3	amends	amend	NOUN
ftr-325	363	4	—	—	PUNCT
ftr-325	363	5	really	really	ADV
ftr-325	363	6	!	!	PUNCT
ftr-325	363	7	!	!	PUNCT
ftr-325	363	8	?	?	PUNCT
ftr-325	363	9	?	?	PUNCT
ftr-325	364	1	announcement	announcement	NOUN
ftr-325	364	2	2013	2013	NUM
ftr-325	364	3	-	-	SYM
ftr-325	364	4	7	7	NUM
ftr-325	364	5	,	,	PUNCT
ftr-325	364	6	2013	2013	NUM
ftr-325	364	7	-	-	SYM
ftr-325	364	8	3	3	NUM
ftr-325	364	9	i.r.b	i.r.b	NOUN
ftr-325	364	10	.	.	PUNCT
ftr-325	365	1	308	308	NUM
ftr-325	365	2	(	(	PUNCT
ftr-325	365	3	1/14/13	1/14/13	NUM
ftr-325	365	4	)	)	PUNCT
ftr-325	365	5	.	.	PUNCT
ftr-325	366	1	an	an	DET
ftr-325	366	2	announcement	announcement	NOUN
ftr-325	366	3	amending	amend	VERB
ftr-325	366	4	regulations	regulation	NOUN
ftr-325	366	5	—	—	PUNCT
ftr-325	366	6	the	the	DET
ftr-325	366	7	temporary	temporary	ADJ
ftr-325	366	8	regulations	regulation	NOUN
ftr-325	366	9	(	(	PUNCT
ftr-325	366	10	t.d	t.d	PROPN
ftr-325	366	11	.	.	PROPN
ftr-325	366	12	9564	9564	NUM
ftr-325	366	13	)	)	PUNCT
ftr-325	366	14	,	,	PUNCT
ftr-325	366	15	regarding	regard	VERB
ftr-325	366	16	the	the	DET
ftr-325	366	17	deduction	deduction	NOUN
ftr-325	366	18	and	and	CCONJ
ftr-325	366	19	capitalization	capitalization	NOUN
ftr-325	366	20	of	of	ADP
ftr-325	366	21	expenditures	expenditure	NOUN
ftr-325	366	22	under	under	ADP
ftr-325	366	23	§	§	PROPN
ftr-325	366	24	§	§	ADJ
ftr-325	366	25	162(a	162(a	NOUN
ftr-325	366	26	)	)	PUNCT
ftr-325	366	27	and	and	CCONJ
ftr-325	366	28	263(a	263(a	NUM
ftr-325	366	29	)	)	PUNCT
ftr-325	366	30	relating	relate	VERB
ftr-325	366	31	to	to	ADP
ftr-325	366	32	tangible	tangible	ADJ
ftr-325	366	33	property	property	NOUN
ftr-325	366	34	to	to	PART
ftr-325	366	35	apply	apply	VERB
ftr-325	366	36	to	to	ADP
ftr-325	366	37	taxable	taxable	ADJ
ftr-325	366	38	years	year	NOUN
ftr-325	366	39	beginning	begin	VERB
ftr-325	366	40	on	on	ADP
ftr-325	366	41	or	or	CCONJ
ftr-325	366	42	after	after	ADP
ftr-325	366	43	1/1/14	1/1/14	NUM
ftr-325	366	44	,	,	PUNCT
ftr-325	366	45	while	while	SCONJ
ftr-325	366	46	permitting	permit	VERB
ftr-325	366	47	taxpayers	taxpayer	NOUN
ftr-325	366	48	to	to	PART
ftr-325	366	49	apply	apply	VERB
ftr-325	366	50	the	the	DET
ftr-325	366	51	temporary	temporary	ADJ
ftr-325	366	52	regulations	regulation	NOUN
ftr-325	366	53	for	for	ADP
ftr-325	366	54	taxable	taxable	ADJ
ftr-325	366	55	years	year	NOUN
ftr-325	366	56	beginning	begin	VERB
ftr-325	366	57	on	on	ADP
ftr-325	366	58	or	or	CCONJ
ftr-325	366	59	after	after	ADP
ftr-325	366	60	1/1/12	1/1/12	NUM
ftr-325	366	61	,	,	PUNCT
ftr-325	366	62	and	and	CCONJ
ftr-325	366	63	before	before	ADP
ftr-325	366	64	the	the	DET
ftr-325	366	65	applicability	applicability	NOUN
ftr-325	366	66	date	date	NOUN
ftr-325	366	67	of	of	ADP
ftr-325	366	68	the	the	DET
ftr-325	366	69	final	final	ADJ
ftr-325	366	70	regulations	regulation	NOUN
ftr-325	366	71	.	.	PUNCT
ftr-325	367	1	2	2	X
ftr-325	367	2	.	.	X
ftr-325	367	3	just	just	ADV
ftr-325	367	4	because	because	SCONJ
ftr-325	367	5	state	state	NOUN
ftr-325	367	6	law	law	NOUN
ftr-325	367	7	requires	require	VERB
ftr-325	367	8	you	you	PRON
ftr-325	367	9	to	to	PART
ftr-325	367	10	make	make	VERB
ftr-325	367	11	the	the	DET
ftr-325	367	12	payment	payment	NOUN
ftr-325	367	13	doesn‘t	doesn‘t	NOUN
ftr-325	367	14	mean	mean	VERB
ftr-325	367	15	it‘s	it‘s	NOUN
ftr-325	367	16	an	an	DET
ftr-325	367	17	ordinary	ordinary	ADJ
ftr-325	367	18	and	and	CCONJ
ftr-325	367	19	necessary	necessary	ADJ
ftr-325	367	20	business	business	NOUN
ftr-325	367	21	expense	expense	NOUN
ftr-325	367	22	.	.	PUNCT
ftr-325	368	1	zweifel	zweifel	PROPN
ftr-325	368	2	v.	v.	ADP
ftr-325	368	3	commissioner	commissioner	PROPN
ftr-325	368	4	,	,	PUNCT
ftr-325	368	5	t.c	t.c	PROPN
ftr-325	368	6	.	.	PROPN
ftr-325	368	7	memo	memo	NOUN
ftr-325	368	8	.	.	PUNCT
ftr-325	369	1	2012	2012	NUM
ftr-325	369	2	-	-	SYM
ftr-325	369	3	93	93	NUM
ftr-325	369	4	(	(	PUNCT
ftr-325	369	5	3/28/12	3/28/12	NUM
ftr-325	369	6	)	)	PUNCT
ftr-325	369	7	.	.	PUNCT
ftr-325	370	1	citing	cite	VERB
ftr-325	370	2	sebring	sebring	PROPN
ftr-325	370	3	v.	v.	PROPN
ftr-325	370	4	commissioner	commissioner	PROPN
ftr-325	370	5	,	,	PUNCT
ftr-325	370	6	93	93	NUM
ftr-325	370	7	t.c	t.c	PROPN
ftr-325	370	8	.	.	PROPN
ftr-325	370	9	220	220	NUM
ftr-325	370	10	,	,	PUNCT
ftr-325	370	11	227	227	NUM
ftr-325	370	12	(	(	PUNCT
ftr-325	370	13	1989	1989	NUM
ftr-325	370	14	)	)	PUNCT
ftr-325	370	15	;	;	PUNCT
ftr-325	370	16	firetag	firetag	NOUN
ftr-325	370	17	v.	v.	PROPN
ftr-325	370	18	commissioner	commissioner	PROPN
ftr-325	370	19	,	,	PUNCT
ftr-325	370	20	t.c	t.c	PROPN
ftr-325	370	21	.	.	PROPN
ftr-325	370	22	memo	memo	NOUN
ftr-325	370	23	.	.	PUNCT
ftr-325	371	1	1999	1999	NUM
ftr-325	371	2	-	-	SYM
ftr-325	371	3	355	355	NUM
ftr-325	371	4	,	,	PUNCT
ftr-325	371	5	aff’d	aff’d	VERB
ftr-325	371	6	without	without	ADP
ftr-325	371	7	published	publish	VERB
ftr-325	371	8	opinion	opinion	NOUN
ftr-325	371	9	,	,	PUNCT
ftr-325	371	10	232	232	NUM
ftr-325	371	11	f.3d	f.3d	NOUN
ftr-325	371	12	.	.	PROPN
ftr-325	372	1	887	887	NUM
ftr-325	372	2	(	(	PUNCT
ftr-325	372	3	4th	4th	ADJ
ftr-325	372	4	cir	cir	NOUN
ftr-325	372	5	.	.	PROPN
ftr-325	372	6	2000	2000	NUM
ftr-325	372	7	)	)	PUNCT
ftr-325	372	8	;	;	PUNCT
ftr-325	372	9	and	and	CCONJ
ftr-325	372	10	rankin	rankin	PROPN
ftr-325	372	11	v.	v.	PROPN
ftr-325	372	12	commissioner	commissioner	PROPN
ftr-325	372	13	,	,	PUNCT
ftr-325	372	14	t.c	t.c	PROPN
ftr-325	372	15	.	.	PROPN
ftr-325	372	16	memo	memo	NOUN
ftr-325	372	17	.	.	PUNCT
ftr-325	373	1	1996	1996	NUM
ftr-325	373	2	-	-	SYM
ftr-325	373	3	350	350	NUM
ftr-325	373	4	,	,	PUNCT
ftr-325	373	5	aff’d	aff’d	NUM
ftr-325	373	6	,	,	PUNCT
ftr-325	373	7	138	138	NUM
ftr-325	373	8	f.3d	f.3d	NUM
ftr-325	373	9	1286	1286	NUM
ftr-325	373	10	(	(	PUNCT
ftr-325	373	11	9th	9th	ADJ
ftr-325	373	12	cir	cir	NOUN
ftr-325	373	13	.	.	PUNCT
ftr-325	373	14	1998	1998	NUM
ftr-325	373	15	)	)	PUNCT
ftr-325	373	16	,	,	PUNCT
ftr-325	373	17	the	the	DET
ftr-325	373	18	tax	tax	NOUN
ftr-325	373	19	court	court	NOUN
ftr-325	373	20	(	(	PUNCT
ftr-325	373	21	judge	judge	PROPN
ftr-325	373	22	paris	paris	PROPN
ftr-325	373	23	)	)	PUNCT
ftr-325	373	24	held	hold	VERB
ftr-325	373	25	that	that	SCONJ
ftr-325	373	26	payments	payment	NOUN
ftr-325	373	27	to	to	ADP
ftr-325	373	28	a	a	DET
ftr-325	373	29	―build	―build	NOUN
ftr-325	373	30	up	up	ADP
ftr-325	373	31	fund	fund	NOUN
ftr-325	373	32	account‖	account‖	PROPN
ftr-325	373	33	into	into	ADP
ftr-325	373	34	which	which	PRON
ftr-325	373	35	a	a	DET
ftr-325	373	36	bail	bail	NOUN
ftr-325	373	37	bondsman	bondsman	NOUN
ftr-325	373	38	is	be	AUX
ftr-325	373	39	required	require	VERB
ftr-325	373	40	under	under	ADP
ftr-325	373	41	state	state	NOUN
ftr-325	373	42	law	law	NOUN
ftr-325	373	43	to	to	PART
ftr-325	373	44	make	make	VERB
ftr-325	373	45	deposits	deposit	NOUN
ftr-325	373	46	to	to	PART
ftr-325	373	47	reimburse	reimburse	VERB
ftr-325	373	48	insurers	insurer	NOUN
ftr-325	373	49	for	for	ADP
ftr-325	373	50	losses	loss	NOUN
ftr-325	373	51	on	on	ADP
ftr-325	373	52	bail	bail	NOUN
ftr-325	373	53	bonds	bond	NOUN
ftr-325	373	54	underwritten	underwrite	VERB
ftr-325	373	55	by	by	ADP
ftr-325	373	56	the	the	DET
ftr-325	373	57	bail	bail	NOUN
ftr-325	373	58	bondsman	bondsman	NOUN
ftr-325	373	59	are	be	AUX
ftr-325	373	60	not	not	PART
ftr-325	373	61	deductible	deductible	ADJ
ftr-325	373	62	in	in	ADP
ftr-325	373	63	the	the	DET
ftr-325	373	64	year	year	NOUN
ftr-325	373	65	of	of	ADP
ftr-325	373	66	the	the	DET
ftr-325	373	67	contribution	contribution	NOUN
ftr-325	373	68	to	to	ADP
ftr-325	373	69	the	the	DET
ftr-325	373	70	account	account	NOUN
ftr-325	373	71	,	,	PUNCT
ftr-325	373	72	because	because	SCONJ
ftr-325	373	73	the	the	DET
ftr-325	373	74	expense	expense	NOUN
ftr-325	373	75	for	for	ADP
ftr-325	373	76	which	which	PRON
ftr-325	373	77	the	the	DET
ftr-325	373	78	account	account	NOUN
ftr-325	373	79	was	be	AUX
ftr-325	373	80	created	create	VERB
ftr-325	373	81	has	have	AUX
ftr-325	373	82	not	not	PART
ftr-325	373	83	yet	yet	ADV
ftr-325	373	84	arisen	arise	VERB
ftr-325	373	85	.	.	PUNCT
ftr-325	374	1			NOUN
ftr-325	375	1	as	as	ADP
ftr-325	375	2	a	a	DET
ftr-325	375	3	condition	condition	NOUN
ftr-325	375	4	of	of	ADP
ftr-325	375	5	doing	do	VERB
ftr-325	375	6	business	business	NOUN
ftr-325	375	7	,	,	PUNCT
ftr-325	375	8	taxpayer	taxpayer	NOUN
ftr-325	375	9	bail	bail	NOUN
ftr-325	375	10	bond	bond	NOUN
ftr-325	375	11	agent	agent	NOUN
ftr-325	375	12	was	be	AUX
ftr-325	375	13	required	require	VERB
ftr-325	375	14	by	by	ADP
ftr-325	375	15	state	state	NOUN
ftr-325	375	16	law	law	NOUN
ftr-325	375	17	to	to	PART
ftr-325	375	18	maintain	maintain	VERB
ftr-325	375	19	a	a	DET
ftr-325	375	20	―build	―build	NOUN
ftr-325	375	21	-	-	PUNCT
ftr-325	375	22	up	up	NOUN
ftr-325	375	23	fund‖	fund‖	PROPN
ftr-325	375	24	of	of	ADP
ftr-325	375	25	1	1	NUM
ftr-325	375	26	percent	percent	NOUN
ftr-325	375	27	of	of	ADP
ftr-325	375	28	bonds	bond	NOUN
ftr-325	375	29	executed	execute	VERB
ftr-325	375	30	as	as	ADP
ftr-325	375	31	an	an	DET
ftr-325	375	32	agent	agent	NOUN
ftr-325	375	33	of	of	ADP
ftr-325	375	34	national	national	ADJ
ftr-325	375	35	surety	surety	NOUN
ftr-325	375	36	services	service	NOUN
ftr-325	375	37	(	(	PUNCT
ftr-325	375	38	the	the	DET
ftr-325	375	39	underwriter	underwriter	NOUN
ftr-325	375	40	)	)	PUNCT
ftr-325	375	41	for	for	ADP
ftr-325	375	42	the	the	DET
ftr-325	375	43	purpose	purpose	NOUN
ftr-325	375	44	of	of	ADP
ftr-325	375	45	establishing	establish	VERB
ftr-325	375	46	an	an	DET
ftr-325	375	47	indemnity	indemnity	NOUN
ftr-325	375	48	to	to	PART
ftr-325	375	49	protect	protect	VERB
ftr-325	375	50	the	the	DET
ftr-325	375	51	insuring	insure	VERB
ftr-325	375	52	company	company	NOUN
ftr-325	375	53	from	from	ADP
ftr-325	375	54	loss	loss	NOUN
ftr-325	375	55	through	through	ADP
ftr-325	375	56	the	the	DET
ftr-325	375	57	posting	posting	NOUN
ftr-325	375	58	of	of	ADP
ftr-325	375	59	bonds	bond	NOUN
ftr-325	375	60	by	by	ADP
ftr-325	375	61	the	the	DET
ftr-325	375	62	agent	agent	NOUN
ftr-325	375	63	.	.	PUNCT
ftr-325	376	1	the	the	DET
ftr-325	376	2	taxpayer	taxpayer	NOUN
ftr-325	376	3	had	have	VERB
ftr-325	376	4	legal	legal	ADJ
ftr-325	376	5	title	title	NOUN
ftr-325	376	6	to	to	ADP
ftr-325	376	7	the	the	DET
ftr-325	376	8	funds	fund	NOUN
ftr-325	376	9	,	,	PUNCT
ftr-325	376	10	was	be	AUX
ftr-325	376	11	taxable	taxable	ADJ
ftr-325	376	12	on	on	ADP
ftr-325	376	13	interest	interest	NOUN
ftr-325	376	14	,	,	PUNCT
ftr-325	376	15	and	and	CCONJ
ftr-325	376	16	was	be	AUX
ftr-325	376	17	entitled	entitle	VERB
ftr-325	376	18	to	to	PART
ftr-325	376	19	return	return	VERB
ftr-325	376	20	of	of	ADP
ftr-325	376	21	the	the	DET
ftr-325	376	22	funds	fund	NOUN
ftr-325	376	23	on	on	ADP
ftr-325	376	24	termination	termination	NOUN
ftr-325	376	25	of	of	ADP
ftr-325	376	26	the	the	DET
ftr-325	376	27	contract	contract	NOUN
ftr-325	376	28	with	with	ADP
ftr-325	376	29	the	the	DET
ftr-325	376	30	insurer	insurer	NOUN
ftr-325	376	31	and	and	CCONJ
ftr-325	376	32	discharge	discharge	NOUN
ftr-325	376	33	of	of	ADP
ftr-325	376	34	remaining	remain	VERB
ftr-325	376	35	open	open	ADJ
ftr-325	376	36	bonds	bond	NOUN
ftr-325	376	37	.	.	PUNCT
ftr-325	377	1	judge	judge	PROPN
ftr-325	377	2	paris	paris	PROPN
ftr-325	377	3	rejected	reject	VERB
ftr-325	377	4	the	the	DET
ftr-325	377	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	377	6	argument	argument	NOUN
ftr-325	377	7	that	that	SCONJ
ftr-325	377	8	the	the	DET
ftr-325	377	9	payments	payment	NOUN
ftr-325	377	10	were	be	AUX
ftr-325	377	11	in	in	ADP
ftr-325	377	12	the	the	DET
ftr-325	377	13	nature	nature	NOUN
ftr-325	377	14	of	of	ADP
ftr-325	377	15	insurance	insurance	NOUN
ftr-325	377	16	premiums	premium	NOUN
ftr-325	377	17	paid	pay	VERB
ftr-325	377	18	to	to	PART
ftr-325	377	19	financially	financially	ADV
ftr-325	377	20	protect	protect	VERB
ftr-325	377	21	the	the	DET
ftr-325	377	22	taxpayer	taxpayer	NOUN
ftr-325	377	23	.	.	PUNCT
ftr-325	378	1	the	the	DET
ftr-325	378	2	court	court	NOUN
ftr-325	378	3	indicated	indicate	VERB
ftr-325	378	4	that	that	SCONJ
ftr-325	378	5	the	the	DET
ftr-325	378	6	payments	payment	NOUN
ftr-325	378	7	are	be	AUX
ftr-325	378	8	specific	specific	ADJ
ftr-325	378	9	payments	payment	NOUN
ftr-325	378	10	tied	tie	VERB
ftr-325	378	11	to	to	ADP
ftr-325	378	12	an	an	DET
ftr-325	378	13	individual	individual	ADJ
ftr-325	378	14	bond	bond	NOUN
ftr-325	378	15	and	and	CCONJ
ftr-325	378	16	are	be	AUX
ftr-325	378	17	not	not	PART
ftr-325	378	18	a	a	DET
ftr-325	378	19	general	general	ADJ
ftr-325	378	20	contract	contract	NOUN
ftr-325	378	21	to	to	PART
ftr-325	378	22	protect	protect	VERB
ftr-325	378	23	against	against	ADP
ftr-325	378	24	unforeseen	unforeseen	ADJ
ftr-325	378	25	losses	loss	NOUN
ftr-325	378	26	.	.	PUNCT
ftr-325	379	1	the	the	DET
ftr-325	379	2	court	court	NOUN
ftr-325	379	3	held	hold	VERB
ftr-325	379	4	that	that	SCONJ
ftr-325	379	5	the	the	DET
ftr-325	379	6	payments	payment	NOUN
ftr-325	379	7	are	be	AUX
ftr-325	379	8	deductible	deductible	ADJ
ftr-325	379	9	when	when	SCONJ
ftr-325	379	10	amounts	amount	NOUN
ftr-325	379	11	are	be	AUX
ftr-325	379	12	paid	pay	VERB
ftr-325	379	13	out	out	ADP
ftr-325	379	14	of	of	ADP
ftr-325	379	15	the	the	DET
ftr-325	379	16	build	build	VERB
ftr-325	379	17	-	-	PUNCT
ftr-325	379	18	up	up	ADP
ftr-325	379	19	fund	fund	NOUN
ftr-325	379	20	to	to	ADP
ftr-325	379	21	the	the	DET
ftr-325	379	22	insurer	insurer	NOUN
ftr-325	379	23	.	.	PUNCT
ftr-325	380	1			PUNCT
ftr-325	381	1	the	the	DET
ftr-325	381	2	court	court	NOUN
ftr-325	381	3	sustained	sustain	VERB
ftr-325	381	4	penalties	penalty	NOUN
ftr-325	381	5	for	for	ADP
ftr-325	381	6	failure	failure	NOUN
ftr-325	381	7	to	to	ADP
ftr-325	381	8	timely	timely	ADJ
ftr-325	381	9	file	file	NOUN
ftr-325	381	10	and	and	CCONJ
ftr-325	381	11	indicated	indicate	VERB
ftr-325	381	12	with	with	ADP
ftr-325	381	13	respect	respect	NOUN
ftr-325	381	14	to	to	ADP
ftr-325	381	15	negligence	negligence	NOUN
ftr-325	381	16	penalties	penalty	NOUN
ftr-325	381	17	that	that	SCONJ
ftr-325	381	18	,	,	PUNCT
ftr-325	381	19	although	although	SCONJ
ftr-325	381	20	the	the	DET
ftr-325	381	21	taxpayer	taxpayer	NOUN
ftr-325	381	22	presented	present	VERB
ftr-325	381	23	―well	―well	NOUN
ftr-325	381	24	-	-	PUNCT
ftr-325	381	25	thought	thought	NOUN
ftr-325	381	26	-	-	PUNCT
ftr-325	381	27	out	out	ADP
ftr-325	381	28	arguments‖	arguments‖	PROPN
ftr-325	381	29	to	to	PART
ftr-325	381	30	distinguish	distinguish	VERB
ftr-325	381	31	prior	prior	ADJ
ftr-325	381	32	case	case	NOUN
ftr-325	381	33	law	law	NOUN
ftr-325	381	34	with	with	ADP
ftr-325	381	35	respect	respect	NOUN
ftr-325	381	36	to	to	ADP
ftr-325	381	37	the	the	DET
ftr-325	381	38	claimed	claim	VERB
ftr-325	381	39	deductions	deduction	NOUN
ftr-325	381	40	,	,	PUNCT
ftr-325	381	41	the	the	DET
ftr-325	381	42	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	381	43	failure	failure	NOUN
ftr-325	381	44	to	to	ADP
ftr-325	381	45	timely	timely	ADJ
ftr-325	381	46	file	file	NOUN
ftr-325	381	47	indicates	indicate	VERB
ftr-325	381	48	that	that	SCONJ
ftr-325	381	49	the	the	DET
ftr-325	381	50	taxpayer	taxpayer	NOUN
ftr-325	381	51	did	do	AUX
ftr-325	381	52	not	not	PART
ftr-325	381	53	act	act	VERB
ftr-325	381	54	in	in	ADP
ftr-325	381	55	good	good	ADJ
ftr-325	381	56	faith	faith	NOUN
ftr-325	381	57	or	or	CCONJ
ftr-325	381	58	with	with	ADP
ftr-325	381	59	reasonable	reasonable	ADJ
ftr-325	381	60	cause	cause	NOUN
ftr-325	381	61	.	.	PUNCT
ftr-325	382	1	520	520	NUM
ftr-325	382	2	florida	florida	PROPN
ftr-325	382	3	tax	tax	NOUN
ftr-325	382	4	review	review	NOUN
ftr-325	382	5	[	[	X
ftr-325	382	6	vol	vol	NOUN
ftr-325	382	7	.	.	PUNCT
ftr-325	382	8	13:10	13:10	NUM
ftr-325	382	9	3	3	NUM
ftr-325	382	10	.	.	PUNCT
ftr-325	382	11	avoided	avoid	VERB
ftr-325	382	12	interest	interest	NOUN
ftr-325	382	13	attributable	attributable	ADJ
ftr-325	382	14	to	to	ADP
ftr-325	382	15	associated	associated	ADJ
ftr-325	382	16	property	property	NOUN
ftr-325	382	17	taken	take	VERB
ftr-325	382	18	out	out	ADP
ftr-325	382	19	of	of	ADP
ftr-325	382	20	service	service	NOUN
ftr-325	382	21	requires	require	VERB
ftr-325	382	22	capitalization	capitalization	NOUN
ftr-325	382	23	under	under	ADP
ftr-325	382	24	chevrontested	chevronteste	VERB
ftr-325	382	25	regulations	regulation	NOUN
ftr-325	382	26	that	that	PRON
ftr-325	382	27	barely	barely	ADV
ftr-325	382	28	survive	survive	VERB
ftr-325	382	29	.	.	PUNCT
ftr-325	383	1	dominion	dominion	NOUN
ftr-325	383	2	resources	resource	NOUN
ftr-325	383	3	,	,	PUNCT
ftr-325	383	4	inc	inc	PROPN
ftr-325	383	5	.	.	PROPN
ftr-325	384	1	v.	v.	PROPN
ftr-325	384	2	united	united	PROPN
ftr-325	384	3	states	states	PROPN
ftr-325	384	4	,	,	PUNCT
ftr-325	384	5	97	97	NUM
ftr-325	384	6	fed	feed	VERB
ftr-325	384	7	.	.	PUNCT
ftr-325	385	1	cl	cl	NOUN
ftr-325	385	2	.	.	PUNCT
ftr-325	386	1	239	239	NUM
ftr-325	386	2	(	(	PUNCT
ftr-325	386	3	2/25/11	2/25/11	NUM
ftr-325	386	4	)	)	PUNCT
ftr-325	386	5	.	.	PUNCT
ftr-325	387	1	the	the	DET
ftr-325	387	2	taxpayer	taxpayer	NOUN
ftr-325	387	3	,	,	PUNCT
ftr-325	387	4	an	an	DET
ftr-325	387	5	electric	electric	ADJ
ftr-325	387	6	utility	utility	NOUN
ftr-325	387	7	,	,	PUNCT
ftr-325	387	8	removed	remove	VERB
ftr-325	387	9	boilers	boiler	NOUN
ftr-325	387	10	from	from	ADP
ftr-325	387	11	service	service	NOUN
ftr-325	387	12	to	to	PART
ftr-325	387	13	replace	replace	VERB
ftr-325	387	14	burners	burner	NOUN
ftr-325	387	15	.	.	PUNCT
ftr-325	388	1	reg	reg	NOUN
ftr-325	388	2	.	.	PUNCT
ftr-325	389	1	§	§	PROPN
ftr-325	389	2	1.263a-11(e)(1)(ii)(b	1.263a-11(e)(1)(ii)(b	NUM
ftr-325	389	3	)	)	PUNCT
ftr-325	389	4	requires	require	VERB
ftr-325	389	5	that	that	SCONJ
ftr-325	389	6	the	the	DET
ftr-325	389	7	capitalized	capitalize	VERB
ftr-325	389	8	cost	cost	NOUN
ftr-325	389	9	of	of	ADP
ftr-325	389	10	improvements	improvement	NOUN
ftr-325	389	11	under	under	ADP
ftr-325	389	12	§	§	PROPN
ftr-325	389	13	263a	263a	PROPN
ftr-325	389	14	include	include	VERB
ftr-325	389	15	both	both	DET
ftr-325	389	16	direct	direct	ADJ
ftr-325	389	17	expenditures	expenditure	NOUN
ftr-325	389	18	and	and	CCONJ
ftr-325	389	19	the	the	DET
ftr-325	389	20	capitalized	capitalize	VERB
ftr-325	389	21	cost	cost	NOUN
ftr-325	389	22	of	of	ADP
ftr-325	389	23	interest	interest	NOUN
ftr-325	389	24	(	(	PUNCT
ftr-325	389	25	under	under	ADP
ftr-325	389	26	the	the	DET
ftr-325	389	27	avoided	avoid	VERB
ftr-325	389	28	cost	cost	NOUN
ftr-325	389	29	rules	rule	NOUN
ftr-325	389	30	)	)	PUNCT
ftr-325	389	31	attributable	attributable	ADJ
ftr-325	389	32	to	to	ADP
ftr-325	389	33	the	the	DET
ftr-325	389	34	basis	basis	NOUN
ftr-325	389	35	of	of	ADP
ftr-325	389	36	property	property	NOUN
ftr-325	389	37	temporarily	temporarily	ADV
ftr-325	389	38	removed	remove	VERB
ftr-325	389	39	from	from	ADP
ftr-325	389	40	service	service	NOUN
ftr-325	389	41	in	in	ADP
ftr-325	389	42	order	order	NOUN
ftr-325	389	43	to	to	PART
ftr-325	389	44	complete	complete	VERB
ftr-325	389	45	the	the	DET
ftr-325	389	46	improvements	improvement	NOUN
ftr-325	389	47	.	.	PUNCT
ftr-325	390	1	the	the	DET
ftr-325	390	2	court	court	NOUN
ftr-325	390	3	(	(	PUNCT
ftr-325	390	4	judge	judge	NOUN
ftr-325	390	5	lettow	lettow	ADV
ftr-325	390	6	)	)	PUNCT
ftr-325	390	7	rejected	reject	VERB
ftr-325	390	8	the	the	DET
ftr-325	390	9	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	390	10	arguments	argument	NOUN
ftr-325	390	11	that	that	SCONJ
ftr-325	390	12	(	(	PUNCT
ftr-325	390	13	1	1	X
ftr-325	390	14	)	)	PUNCT
ftr-325	390	15	the	the	DET
ftr-325	390	16	associated	associated	ADJ
ftr-325	390	17	property	property	NOUN
ftr-325	390	18	rule	rule	NOUN
ftr-325	390	19	of	of	ADP
ftr-325	390	20	reg	reg	NOUN
ftr-325	390	21	.	.	PUNCT
ftr-325	391	1	§	§	PROPN
ftr-325	391	2	1.263a-11(e)(1)(ii)(b	1.263a-11(e)(1)(ii)(b	NUM
ftr-325	391	3	)	)	PUNCT
ftr-325	391	4	is	be	AUX
ftr-325	391	5	invalid	invalid	ADJ
ftr-325	391	6	as	as	ADP
ftr-325	391	7	inconsistent	inconsistent	ADJ
ftr-325	391	8	with	with	ADP
ftr-325	391	9	§	§	PROPN
ftr-325	391	10	263a	263a	PROPN
ftr-325	391	11	,	,	PUNCT
ftr-325	391	12	and	and	CCONJ
ftr-325	391	13	(	(	PUNCT
ftr-325	391	14	2	2	X
ftr-325	391	15	)	)	PUNCT
ftr-325	391	16	it	it	PRON
ftr-325	391	17	was	be	AUX
ftr-325	391	18	adopted	adopt	VERB
ftr-325	391	19	in	in	ADP
ftr-325	391	20	contravention	contravention	NOUN
ftr-325	391	21	of	of	ADP
ftr-325	391	22	the	the	DET
ftr-325	391	23	requirements	requirement	NOUN
ftr-325	391	24	of	of	ADP
ftr-325	391	25	the	the	DET
ftr-325	391	26	administrative	administrative	ADJ
ftr-325	391	27	procedure	procedure	NOUN
ftr-325	391	28	act	act	NOUN
ftr-325	391	29	.	.	PUNCT
ftr-325	392	1	under	under	ADP
ftr-325	392	2	the	the	DET
ftr-325	392	3	test	test	NOUN
ftr-325	392	4	of	of	ADP
ftr-325	392	5	chevron	chevron	NOUN
ftr-325	392	6	,	,	PUNCT
ftr-325	392	7	u.s.a	u.s.a	PROPN
ftr-325	392	8	.	.	PROPN
ftr-325	392	9	,	,	PUNCT
ftr-325	392	10	inc	inc	PROPN
ftr-325	392	11	.	.	PROPN
ftr-325	393	1	v.	v.	ADP
ftr-325	393	2	natural	natural	ADJ
ftr-325	393	3	res	re	NOUN
ftr-325	393	4	.	.	PUNCT
ftr-325	394	1	def	def	PROPN
ftr-325	394	2	.	.	PROPN
ftr-325	394	3	council	council	PROPN
ftr-325	394	4	,	,	PUNCT
ftr-325	394	5	inc	inc	PROPN
ftr-325	394	6	.	.	PROPN
ftr-325	394	7	,	,	PUNCT
ftr-325	394	8	467	467	NUM
ftr-325	394	9	u.s	u.s	PROPN
ftr-325	394	10	.	.	PROPN
ftr-325	394	11	837	837	NUM
ftr-325	394	12	(	(	PUNCT
ftr-325	394	13	1984	1984	NUM
ftr-325	394	14	)	)	PUNCT
ftr-325	394	15	,	,	PUNCT
ftr-325	394	16	the	the	DET
ftr-325	394	17	taxpayer	taxpayer	NOUN
ftr-325	394	18	argued	argue	VERB
ftr-325	394	19	that	that	SCONJ
ftr-325	394	20	the	the	DET
ftr-325	394	21	regulation	regulation	NOUN
ftr-325	394	22	was	be	AUX
ftr-325	394	23	inconsistent	inconsistent	ADJ
ftr-325	394	24	with	with	ADP
ftr-325	394	25	§	§	PROPN
ftr-325	394	26	263a(f)(2)(a)(ii	263a(f)(2)(a)(ii	NUM
ftr-325	394	27	)	)	PUNCT
ftr-325	394	28	,	,	PUNCT
ftr-325	394	29	which	which	PRON
ftr-325	394	30	provides	provide	VERB
ftr-325	394	31	that	that	PRON
ftr-325	394	32	for	for	ADP
ftr-325	394	33	purposes	purpose	NOUN
ftr-325	394	34	of	of	ADP
ftr-325	394	35	determining	determine	VERB
ftr-325	394	36	production	production	NOUN
ftr-325	394	37	period	period	NOUN
ftr-325	394	38	interest	interest	NOUN
ftr-325	394	39	―with	―with	ADP
ftr-325	394	40	respect	respect	NOUN
ftr-325	394	41	to	to	ADP
ftr-325	394	42	any	any	DET
ftr-325	394	43	property	property	NOUN
ftr-325	394	44	.	.	PUNCT
ftr-325	394	45	.	.	PUNCT
ftr-325	394	46	.	.	PUNCT
ftr-325	395	1	interest	interest	NOUN
ftr-325	395	2	on	on	ADP
ftr-325	395	3	any	any	PRON
ftr-325	395	4	.	.	PUNCT
ftr-325	395	5	.	.	PUNCT
ftr-325	395	6	.	.	PUNCT
ftr-325	396	1	indebtedness	indebtedness	NOUN
ftr-325	397	1	[	[	X
ftr-325	397	2	not	not	PART
ftr-325	397	3	directly	directly	ADV
ftr-325	397	4	attributable	attributable	ADJ
ftr-325	397	5	to	to	ADP
ftr-325	397	6	production	production	NOUN
ftr-325	397	7	expenditures	expenditure	NOUN
ftr-325	397	8	]	]	PUNCT
ftr-325	397	9	shall	shall	AUX
ftr-325	397	10	be	be	AUX
ftr-325	397	11	assigned	assign	VERB
ftr-325	397	12	to	to	ADP
ftr-325	397	13	such	such	ADJ
ftr-325	397	14	property	property	NOUN
ftr-325	397	15	to	to	ADP
ftr-325	397	16	the	the	DET
ftr-325	397	17	extent	extent	NOUN
ftr-325	397	18	that	that	SCONJ
ftr-325	397	19	the	the	DET
ftr-325	397	20	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	397	21	interest	interest	NOUN
ftr-325	397	22	costs	cost	NOUN
ftr-325	397	23	could	could	AUX
ftr-325	397	24	have	have	AUX
ftr-325	397	25	been	be	AUX
ftr-325	397	26	reduced	reduce	VERB
ftr-325	397	27	if	if	SCONJ
ftr-325	397	28	production	production	NOUN
ftr-325	397	29	expenditures	expenditure	NOUN
ftr-325	397	30	.	.	PUNCT
ftr-325	397	31	.	.	PUNCT
ftr-325	398	1	.	.	PUNCT
ftr-325	399	1	had	have	AUX
ftr-325	399	2	not	not	PART
ftr-325	399	3	been	be	AUX
ftr-325	399	4	incurred.‖	incurred.‖	VERB
ftr-325	399	5	the	the	DET
ftr-325	399	6	taxpayer	taxpayer	NOUN
ftr-325	399	7	asserted	assert	VERB
ftr-325	399	8	that	that	SCONJ
ftr-325	399	9	―property‖	―property‖	PROPN
ftr-325	399	10	for	for	ADP
ftr-325	399	11	this	this	DET
ftr-325	399	12	purpose	purpose	NOUN
ftr-325	399	13	under	under	ADP
ftr-325	399	14	the	the	DET
ftr-325	399	15	statutory	statutory	ADJ
ftr-325	399	16	language	language	NOUN
ftr-325	399	17	can	can	AUX
ftr-325	399	18	include	include	VERB
ftr-325	399	19	only	only	ADV
ftr-325	399	20	the	the	DET
ftr-325	399	21	improvement	improvement	NOUN
ftr-325	399	22	itself	itself	PRON
ftr-325	399	23	,	,	PUNCT
ftr-325	399	24	which	which	PRON
ftr-325	399	25	is	be	AUX
ftr-325	399	26	separately	separately	ADV
ftr-325	399	27	depreciable	depreciable	ADJ
ftr-325	399	28	,	,	PUNCT
ftr-325	399	29	and	and	CCONJ
ftr-325	399	30	can	can	AUX
ftr-325	399	31	not	not	PART
ftr-325	399	32	,	,	PUNCT
ftr-325	399	33	therefore	therefore	ADV
ftr-325	399	34	be	be	AUX
ftr-325	399	35	expanded	expand	VERB
ftr-325	399	36	to	to	PART
ftr-325	399	37	include	include	VERB
ftr-325	399	38	associated	associated	ADJ
ftr-325	399	39	property	property	NOUN
ftr-325	399	40	as	as	SCONJ
ftr-325	399	41	provided	provide	VERB
ftr-325	399	42	in	in	ADP
ftr-325	399	43	the	the	DET
ftr-325	399	44	regulation	regulation	NOUN
ftr-325	399	45	.	.	PUNCT
ftr-325	400	1	the	the	DET
ftr-325	400	2	taxpayer	taxpayer	NOUN
ftr-325	400	3	also	also	ADV
ftr-325	400	4	argued	argue	VERB
ftr-325	400	5	that	that	SCONJ
ftr-325	400	6	the	the	DET
ftr-325	400	7	production	production	NOUN
ftr-325	400	8	costs	cost	NOUN
ftr-325	400	9	were	be	AUX
ftr-325	400	10	incurred	incur	VERB
ftr-325	400	11	with	with	ADP
ftr-325	400	12	respect	respect	NOUN
ftr-325	400	13	to	to	ADP
ftr-325	400	14	the	the	DET
ftr-325	400	15	replacement	replacement	NOUN
ftr-325	400	16	burners	burner	NOUN
ftr-325	400	17	,	,	PUNCT
ftr-325	400	18	and	and	CCONJ
ftr-325	400	19	not	not	PART
ftr-325	400	20	with	with	ADP
ftr-325	400	21	respect	respect	NOUN
ftr-325	400	22	to	to	ADP
ftr-325	400	23	the	the	DET
ftr-325	400	24	boilers	boiler	NOUN
ftr-325	400	25	themselves	themselves	PRON
ftr-325	400	26	.	.	PUNCT
ftr-325	401	1	while	while	SCONJ
ftr-325	401	2	the	the	DET
ftr-325	401	3	court	court	NOUN
ftr-325	401	4	was	be	AUX
ftr-325	401	5	not	not	PART
ftr-325	401	6	completely	completely	ADV
ftr-325	401	7	happy	happy	ADJ
ftr-325	401	8	with	with	ADP
ftr-325	401	9	the	the	DET
ftr-325	401	10	irs‘s	irs‘s	NOUN
ftr-325	401	11	argument	argument	NOUN
ftr-325	401	12	that	that	SCONJ
ftr-325	401	13	the	the	DET
ftr-325	401	14	property	property	NOUN
ftr-325	401	15	can	can	AUX
ftr-325	401	16	be	be	AUX
ftr-325	401	17	separated	separate	VERB
ftr-325	401	18	for	for	ADP
ftr-325	401	19	depreciation	depreciation	NOUN
ftr-325	401	20	purposes	purpose	NOUN
ftr-325	401	21	while	while	SCONJ
ftr-325	401	22	considered	consider	VERB
ftr-325	401	23	as	as	ADP
ftr-325	401	24	a	a	DET
ftr-325	401	25	unit	unit	NOUN
ftr-325	401	26	for	for	ADP
ftr-325	401	27	purposes	purpose	NOUN
ftr-325	401	28	of	of	ADP
ftr-325	401	29	the	the	DET
ftr-325	401	30	interest	interest	NOUN
ftr-325	401	31	allocation	allocation	NOUN
ftr-325	401	32	,	,	PUNCT
ftr-325	401	33	the	the	DET
ftr-325	401	34	court	court	NOUN
ftr-325	401	35	concluded	conclude	VERB
ftr-325	401	36	that	that	SCONJ
ftr-325	401	37	the	the	DET
ftr-325	401	38	statute	statute	NOUN
ftr-325	401	39	was	be	AUX
ftr-325	401	40	sufficiently	sufficiently	ADV
ftr-325	401	41	ambiguous	ambiguous	ADJ
ftr-325	401	42	under	under	ADP
ftr-325	401	43	the	the	DET
ftr-325	401	44	first	first	ADJ
ftr-325	401	45	prong	prong	NOUN
ftr-325	401	46	of	of	ADP
ftr-325	401	47	the	the	DET
ftr-325	401	48	chevron	chevron	NOUN
ftr-325	401	49	test	test	NOUN
ftr-325	401	50	that	that	PRON
ftr-325	401	51	the	the	DET
ftr-325	401	52	regulation	regulation	NOUN
ftr-325	401	53	could	could	AUX
ftr-325	401	54	be	be	AUX
ftr-325	401	55	tested	test	VERB
ftr-325	401	56	under	under	ADP
ftr-325	401	57	the	the	DET
ftr-325	401	58	second	second	ADJ
ftr-325	401	59	prong	prong	NOUN
ftr-325	401	60	of	of	ADP
ftr-325	401	61	chevron	chevron	NOUN
ftr-325	401	62	,	,	PUNCT
ftr-325	401	63	which	which	PRON
ftr-325	401	64	asks	ask	VERB
ftr-325	401	65	whether	whether	SCONJ
ftr-325	401	66	the	the	DET
ftr-325	401	67	regulation	regulation	NOUN
ftr-325	401	68	is	be	AUX
ftr-325	401	69	a	a	DET
ftr-325	401	70	permissible	permissible	ADJ
ftr-325	401	71	construction	construction	NOUN
ftr-325	401	72	of	of	ADP
ftr-325	401	73	the	the	DET
ftr-325	401	74	statute	statute	NOUN
ftr-325	401	75	.	.	PUNCT
ftr-325	402	1	here	here	ADV
ftr-325	402	2	the	the	DET
ftr-325	402	3	court	court	NOUN
ftr-325	402	4	indicated	indicate	VERB
ftr-325	402	5	that	that	SCONJ
ftr-325	402	6	,	,	PUNCT
ftr-325	402	7	―it	―it	NOUN
ftr-325	402	8	is	be	AUX
ftr-325	402	9	stretching	stretch	VERB
ftr-325	402	10	the	the	DET
ftr-325	402	11	statute	statute	NOUN
ftr-325	402	12	quite	quite	ADV
ftr-325	402	13	far	far	ADV
ftr-325	402	14	to	to	PART
ftr-325	402	15	say	say	VERB
ftr-325	402	16	that	that	SCONJ
ftr-325	402	17	the	the	DET
ftr-325	402	18	associated	associate	VERB
ftr-325	402	19	-	-	PUNCT
ftr-325	402	20	property	property	NOUN
ftr-325	402	21	rule	rule	NOUN
ftr-325	402	22	‗is	‗is	DET
ftr-325	402	23	a	a	DET
ftr-325	402	24	reasonable	reasonable	ADJ
ftr-325	402	25	interpretation	interpretation	NOUN
ftr-325	402	26	of	of	ADP
ftr-325	402	27	the	the	DET
ftr-325	402	28	enacted	enact	VERB
ftr-325	402	29	text	text	NOUN
ftr-325	402	30	‘	'	PUNCT
ftr-325	402	31	[	[	X
ftr-325	402	32	of	of	ADP
ftr-325	402	33	section	section	NOUN
ftr-325	402	34	263a].‖	263a].‖	NUM
ftr-325	402	35	the	the	DET
ftr-325	402	36	court	court	NOUN
ftr-325	402	37	added	add	VERB
ftr-325	402	38	that	that	SCONJ
ftr-325	402	39	the	the	DET
ftr-325	402	40	irs‘s	irs‘s	NOUN
ftr-325	402	41	rationales	rationale	VERB
ftr-325	402	42	―are	―are	PROPN
ftr-325	402	43	not	not	PART
ftr-325	402	44	very	very	ADV
ftr-325	402	45	satisfying.‖	satisfying.‖	NOUN
ftr-325	402	46	the	the	DET
ftr-325	402	47	court	court	NOUN
ftr-325	402	48	then	then	ADV
ftr-325	402	49	concluded	conclude	VERB
ftr-325	402	50	,	,	PUNCT
ftr-325	402	51	however	however	ADV
ftr-325	402	52	,	,	PUNCT
ftr-325	402	53	that	that	SCONJ
ftr-325	402	54	―it	―it	NOUN
ftr-325	402	55	is	be	AUX
ftr-325	402	56	not	not	PART
ftr-325	402	57	this	this	DET
ftr-325	402	58	court‘s	court‘s	NOUN
ftr-325	402	59	province	province	NOUN
ftr-325	402	60	to	to	PART
ftr-325	402	61	be	be	AUX
ftr-325	402	62	making	make	VERB
ftr-325	402	63	such	such	ADJ
ftr-325	402	64	policy	policy	NOUN
ftr-325	402	65	choices	choice	NOUN
ftr-325	402	66	.	.	PUNCT
ftr-325	403	1	in	in	ADP
ftr-325	403	2	this	this	DET
ftr-325	403	3	very	very	ADV
ftr-325	403	4	close	close	ADJ
ftr-325	403	5	case	case	NOUN
ftr-325	403	6	,	,	PUNCT
ftr-325	403	7	the	the	DET
ftr-325	403	8	court	court	NOUN
ftr-325	403	9	can	can	AUX
ftr-325	403	10	not	not	PART
ftr-325	403	11	say	say	VERB
ftr-325	403	12	that	that	SCONJ
ftr-325	403	13	treasury	treasury	PROPN
ftr-325	403	14	overstepped	overstep	VERB
ftr-325	403	15	the	the	DET
ftr-325	403	16	latitude	latitude	NOUN
ftr-325	403	17	granted	grant	VERB
ftr-325	403	18	by	by	ADP
ftr-325	403	19	the	the	DET
ftr-325	403	20	statute	statute	NOUN
ftr-325	403	21	to	to	PART
ftr-325	403	22	adopt	adopt	VERB
ftr-325	403	23	regulations	regulation	NOUN
ftr-325	403	24	prescribing	prescribe	VERB
ftr-325	403	25	the	the	DET
ftr-325	403	26	calculation	calculation	NOUN
ftr-325	403	27	of	of	ADP
ftr-325	403	28	interest	interest	NOUN
ftr-325	403	29	to	to	PART
ftr-325	403	30	be	be	AUX
ftr-325	403	31	capitalized	capitalize	VERB
ftr-325	403	32	in	in	ADP
ftr-325	403	33	connection	connection	NOUN
ftr-325	403	34	with	with	ADP
ftr-325	403	35	an	an	DET
ftr-325	403	36	improvement	improvement	NOUN
ftr-325	403	37	to	to	ADP
ftr-325	403	38	existing	exist	VERB
ftr-325	403	39	property	property	NOUN
ftr-325	403	40	used	use	VERB
ftr-325	403	41	by	by	ADP
ftr-325	403	42	the	the	DET
ftr-325	403	43	taxpayer	taxpayer	NOUN
ftr-325	403	44	to	to	PART
ftr-325	403	45	produce	produce	VERB
ftr-325	403	46	income‖	income‖	PUNCT
ftr-325	403	47	and	and	CCONJ
ftr-325	403	48	held	hold	VERB
ftr-325	403	49	that	that	SCONJ
ftr-325	403	50	the	the	DET
ftr-325	403	51	regulation	regulation	NOUN
ftr-325	403	52	therefore	therefore	ADV
ftr-325	403	53	survived	survive	VERB
ftr-325	403	54	the	the	DET
ftr-325	403	55	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	403	56	challenge	challenge	NOUN
ftr-325	403	57	.	.	PUNCT
ftr-325	404	1	with	with	ADP
ftr-325	404	2	respect	respect	NOUN
ftr-325	404	3	to	to	ADP
ftr-325	404	4	the	the	DET
ftr-325	404	5	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	404	6	challenge	challenge	NOUN
ftr-325	404	7	under	under	ADP
ftr-325	404	8	the	the	DET
ftr-325	404	9	administrative	administrative	ADJ
ftr-325	404	10	procedure	procedure	NOUN
ftr-325	404	11	act	act	NOUN
ftr-325	404	12	,	,	PUNCT
ftr-325	404	13	the	the	DET
ftr-325	404	14	court	court	NOUN
ftr-325	404	15	again	again	ADV
ftr-325	404	16	found	find	VERB
ftr-325	404	17	that	that	SCONJ
ftr-325	404	18	―it	―it	NOUN
ftr-325	404	19	is	be	AUX
ftr-325	404	20	a	a	DET
ftr-325	404	21	stretch	stretch	NOUN
ftr-325	404	22	to	to	PART
ftr-325	404	23	conclude	conclude	VERB
ftr-325	404	24	that	that	DET
ftr-325	404	25	treasury	treasury	PROPN
ftr-325	404	26	‗cogently	‗cogently	ADV
ftr-325	404	27	explain[ed	explain[ed	PROPN
ftr-325	404	28	]	]	PUNCT
ftr-325	404	29	why	why	SCONJ
ftr-325	404	30	it	it	PRON
ftr-325	404	31	has	have	AUX
ftr-325	404	32	exercised	exercise	VERB
ftr-325	404	33	its	its	PRON
ftr-325	404	34	https://checkpoint.riag.com/getdoc?docid=iaftrinc:123421.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=iaftrinc:123421.1&pinpnt=	PROPN
ftr-325	404	35	2013	2013	NUM
ftr-325	404	36	]	]	PUNCT
ftr-325	404	37	recent	recent	ADJ
ftr-325	404	38	developments	development	NOUN
ftr-325	404	39	in	in	ADP
ftr-325	404	40	federal	federal	ADJ
ftr-325	404	41	income	income	NOUN
ftr-325	404	42	taxation	taxation	NOUN
ftr-325	404	43	521	521	NUM
ftr-325	404	44	discretion	discretion	NOUN
ftr-325	404	45	in	in	ADP
ftr-325	404	46	a	a	DET
ftr-325	404	47	given	give	VERB
ftr-325	404	48	manner,‘‖	manner,‘‖	NOUN
ftr-325	404	49	but	but	CCONJ
ftr-325	404	50	added	add	VERB
ftr-325	404	51	that	that	SCONJ
ftr-325	404	52	―[t]he	―[t]he	ADV
ftr-325	404	53	‗path	‗path	NOUN
ftr-325	404	54	‘	'	PUNCT
ftr-325	404	55	that	that	SCONJ
ftr-325	404	56	treasury	treasury	PROPN
ftr-325	404	57	was	be	AUX
ftr-325	404	58	taking	take	VERB
ftr-325	404	59	in	in	ADP
ftr-325	404	60	the	the	DET
ftr-325	404	61	rulemaking	rulemake	VERB
ftr-325	404	62	proceedings	proceeding	NOUN
ftr-325	404	63	can	can	AUX
ftr-325	404	64	be	be	AUX
ftr-325	404	65	‗discerned	‗discerne	VERB
ftr-325	404	66	,	,	PUNCT
ftr-325	404	67	‘	'	PUNCT
ftr-325	404	68	albeit	albeit	SCONJ
ftr-325	404	69	somewhat	somewhat	ADV
ftr-325	404	70	murkily‖	murkily‖	PROPN
ftr-325	404	71	and	and	CCONJ
ftr-325	404	72	upheld	uphold	VERB
ftr-325	404	73	the	the	DET
ftr-325	404	74	regulation	regulation	NOUN
ftr-325	404	75	.	.	PUNCT
ftr-325	405	1	finally	finally	ADV
ftr-325	405	2	,	,	PUNCT
ftr-325	405	3	the	the	DET
ftr-325	405	4	court	court	NOUN
ftr-325	405	5	rejected	reject	VERB
ftr-325	405	6	retroactive	retroactive	ADJ
ftr-325	405	7	application	application	NOUN
ftr-325	405	8	of	of	ADP
ftr-325	405	9	a	a	DET
ftr-325	405	10	de	de	X
ftr-325	405	11	minimis	minimis	NOUN
ftr-325	405	12	rule	rule	NOUN
ftr-325	405	13	of	of	ADP
ftr-325	405	14	reg	reg	NOUN
ftr-325	405	15	.	.	PUNCT
ftr-325	406	1	§	§	PROPN
ftr-325	406	2	1.263a-11(e)(2	1.263a-11(e)(2	NUM
ftr-325	406	3	)	)	PUNCT
ftr-325	406	4	to	to	ADP
ftr-325	406	5	the	the	DET
ftr-325	406	6	taxpayer	taxpayer	NOUN
ftr-325	406	7	,	,	PUNCT
ftr-325	406	8	and	and	CCONJ
ftr-325	406	9	denied	deny	VERB
ftr-325	406	10	the	the	DET
ftr-325	406	11	irs‘s	irs‘s	NOUN
ftr-325	406	12	counterclaim	counterclaim	NOUN
ftr-325	406	13	for	for	ADP
ftr-325	406	14	capitalization	capitalization	NOUN
ftr-325	406	15	of	of	ADP
ftr-325	406	16	additional	additional	ADJ
ftr-325	406	17	interest	interest	NOUN
ftr-325	406	18	.	.	PUNCT
ftr-325	407	1			PUNCT
ftr-325	408	1	no	no	DET
ftr-325	408	2	pretzel	pretzel	NOUN
ftr-325	408	3	in	in	ADP
ftr-325	408	4	existence	existence	NOUN
ftr-325	408	5	has	have	VERB
ftr-325	408	6	as	as	ADV
ftr-325	408	7	many	many	ADJ
ftr-325	408	8	twists	twist	NOUN
ftr-325	408	9	and	and	CCONJ
ftr-325	408	10	bends	bend	NOUN
ftr-325	408	11	as	as	SCONJ
ftr-325	408	12	does	do	VERB
ftr-325	408	13	this	this	DET
ftr-325	408	14	opinion	opinion	NOUN
ftr-325	408	15	.	.	PUNCT
ftr-325	409	1	a.	a.	NOUN
ftr-325	410	1	but	but	CCONJ
ftr-325	410	2	the	the	DET
ftr-325	410	3	regulation	regulation	NOUN
ftr-325	410	4	does	do	AUX
ftr-325	410	5	not	not	PART
ftr-325	410	6	survive	survive	VERB
ftr-325	410	7	chevron	chevron	NOUN
ftr-325	410	8	analysis	analysis	NOUN
ftr-325	410	9	on	on	ADP
ftr-325	410	10	appeal	appeal	NOUN
ftr-325	410	11	.	.	PUNCT
ftr-325	411	1	dominion	dominion	NOUN
ftr-325	411	2	resources	resource	NOUN
ftr-325	411	3	,	,	PUNCT
ftr-325	411	4	inc	inc	PROPN
ftr-325	411	5	.	.	PROPN
ftr-325	412	1	v.	v.	PROPN
ftr-325	412	2	united	united	PROPN
ftr-325	412	3	states	states	PROPN
ftr-325	412	4	,	,	PUNCT
ftr-325	412	5	681	681	NUM
ftr-325	412	6	f.3d	f.3d	NUM
ftr-325	412	7	1313	1313	NUM
ftr-325	412	8	(	(	PUNCT
ftr-325	412	9	fed	fed	PROPN
ftr-325	412	10	.	.	PUNCT
ftr-325	412	11	cir	cir	PROPN
ftr-325	412	12	.	.	PUNCT
ftr-325	413	1	5/31/12	5/31/12	NUM
ftr-325	413	2	)	)	PUNCT
ftr-325	413	3	.	.	PUNCT
ftr-325	414	1	the	the	DET
ftr-325	414	2	court	court	NOUN
ftr-325	414	3	of	of	ADP
ftr-325	414	4	appeals	appeal	NOUN
ftr-325	414	5	for	for	ADP
ftr-325	414	6	the	the	DET
ftr-325	414	7	federal	federal	ADJ
ftr-325	414	8	circuit	circuit	NOUN
ftr-325	414	9	(	(	PUNCT
ftr-325	414	10	in	in	ADP
ftr-325	414	11	an	an	DET
ftr-325	414	12	opinion	opinion	NOUN
ftr-325	414	13	by	by	ADP
ftr-325	414	14	judge	judge	PROPN
ftr-325	414	15	rader	rader	PROPN
ftr-325	414	16	)	)	PUNCT
ftr-325	414	17	reversed	reverse	VERB
ftr-325	414	18	the	the	DET
ftr-325	414	19	court	court	NOUN
ftr-325	414	20	of	of	ADP
ftr-325	414	21	federal	federal	ADJ
ftr-325	414	22	claims	claim	NOUN
ftr-325	414	23	decision	decision	NOUN
ftr-325	414	24	upholding	uphold	VERB
ftr-325	414	25	reg	reg	NOUN
ftr-325	414	26	.	.	PUNCT
ftr-325	415	1	§	§	PROPN
ftr-325	415	2	1.263a-11(e)(1)(ii)(b	1.263a-11(e)(1)(ii)(b	NUM
ftr-325	415	3	)	)	PUNCT
ftr-325	415	4	,	,	PUNCT
ftr-325	415	5	which	which	PRON
ftr-325	415	6	requires	require	VERB
ftr-325	415	7	that	that	SCONJ
ftr-325	415	8	the	the	DET
ftr-325	415	9	capitalized	capitalize	VERB
ftr-325	415	10	cost	cost	NOUN
ftr-325	415	11	of	of	ADP
ftr-325	415	12	improvements	improvement	NOUN
ftr-325	415	13	under	under	ADP
ftr-325	415	14	§	§	PROPN
ftr-325	415	15	263a	263a	PROPN
ftr-325	415	16	include	include	VERB
ftr-325	415	17	both	both	DET
ftr-325	415	18	direct	direct	ADJ
ftr-325	415	19	expenditures	expenditure	NOUN
ftr-325	415	20	and	and	CCONJ
ftr-325	415	21	the	the	DET
ftr-325	415	22	capitalized	capitalize	VERB
ftr-325	415	23	cost	cost	NOUN
ftr-325	415	24	of	of	ADP
ftr-325	415	25	interest	interest	NOUN
ftr-325	415	26	(	(	PUNCT
ftr-325	415	27	under	under	ADP
ftr-325	415	28	the	the	DET
ftr-325	415	29	avoided	avoid	VERB
ftr-325	415	30	cost	cost	NOUN
ftr-325	415	31	rules	rule	NOUN
ftr-325	415	32	)	)	PUNCT
ftr-325	415	33	attributable	attributable	ADJ
ftr-325	415	34	to	to	ADP
ftr-325	415	35	the	the	DET
ftr-325	415	36	basis	basis	NOUN
ftr-325	415	37	of	of	ADP
ftr-325	415	38	property	property	NOUN
ftr-325	415	39	temporarily	temporarily	ADV
ftr-325	415	40	removed	remove	VERB
ftr-325	415	41	from	from	ADP
ftr-325	415	42	service	service	NOUN
ftr-325	415	43	in	in	ADP
ftr-325	415	44	order	order	NOUN
ftr-325	415	45	to	to	PART
ftr-325	415	46	complete	complete	VERB
ftr-325	415	47	the	the	DET
ftr-325	415	48	improvements	improvement	NOUN
ftr-325	415	49	,	,	PUNCT
ftr-325	415	50	by	by	ADP
ftr-325	415	51	invalidating	invalidate	VERB
ftr-325	415	52	the	the	DET
ftr-325	415	53	regulation	regulation	NOUN
ftr-325	415	54	under	under	ADP
ftr-325	415	55	step	step	NOUN
ftr-325	415	56	two	two	NUM
ftr-325	415	57	of	of	ADP
ftr-325	415	58	the	the	DET
ftr-325	415	59	chevron	chevron	NOUN
ftr-325	415	60	analysis	analysis	NOUN
ftr-325	415	61	.	.	PUNCT
ftr-325	416	1	the	the	DET
ftr-325	416	2	majority	majority	NOUN
ftr-325	416	3	of	of	ADP
ftr-325	416	4	the	the	DET
ftr-325	416	5	federal	federal	ADJ
ftr-325	416	6	circuit	circuit	NOUN
ftr-325	416	7	panel	panel	NOUN
ftr-325	416	8	held	hold	VERB
ftr-325	416	9	that	that	SCONJ
ftr-325	416	10	―the	―the	DET
ftr-325	416	11	regulation	regulation	NOUN
ftr-325	416	12	is	be	AUX
ftr-325	416	13	unreasonable	unreasonable	ADJ
ftr-325	416	14	in	in	ADP
ftr-325	416	15	defining	define	VERB
ftr-325	416	16	‗production	‗production	NUM
ftr-325	416	17	expenditures	expenditure	NOUN
ftr-325	416	18	‘	'	PUNCT
ftr-325	416	19	to	to	PART
ftr-325	416	20	include	include	VERB
ftr-325	416	21	the	the	DET
ftr-325	416	22	adjusted	adjusted	ADJ
ftr-325	416	23	basis	basis	NOUN
ftr-325	416	24	of	of	ADP
ftr-325	416	25	the	the	DET
ftr-325	416	26	entire	entire	ADJ
ftr-325	416	27	unit,‖	unit,‖	PROPN
ftr-325	416	28	because	because	SCONJ
ftr-325	416	29	―[t]he	―[t]he	ADJ
ftr-325	416	30	regulation	regulation	NOUN
ftr-325	416	31	directly	directly	ADV
ftr-325	416	32	contradicts	contradict	VERB
ftr-325	416	33	the	the	DET
ftr-325	416	34	avoided	avoid	VERB
ftr-325	416	35	-	-	PUNCT
ftr-325	416	36	cost	cost	NOUN
ftr-325	416	37	rule	rule	NOUN
ftr-325	416	38	that	that	SCONJ
ftr-325	416	39	congress	congress	PROPN
ftr-325	416	40	intended	intend	VERB
ftr-325	416	41	the	the	DET
ftr-325	416	42	statute	statute	NOUN
ftr-325	416	43	to	to	ADP
ftr-325	416	44	implement.‖	implement.‖	PROPN
ftr-325	416	45	the	the	DET
ftr-325	416	46	opinion	opinion	NOUN
ftr-325	416	47	illustrated	illustrate	VERB
ftr-325	416	48	the	the	DET
ftr-325	416	49	problem	problem	NOUN
ftr-325	416	50	with	with	ADP
ftr-325	416	51	the	the	DET
ftr-325	416	52	following	follow	VERB
ftr-325	416	53	example	example	NOUN
ftr-325	416	54	.	.	PUNCT
ftr-325	417	1	for	for	ADP
ftr-325	417	2	example	example	NOUN
ftr-325	417	3	,	,	PUNCT
ftr-325	417	4	let‘s	let‘s	NOUN
ftr-325	417	5	say	say	VERB
ftr-325	417	6	an	an	DET
ftr-325	417	7	owner	owner	NOUN
ftr-325	417	8	purchased	purchase	VERB
ftr-325	417	9	real	real	ADJ
ftr-325	417	10	property	property	NOUN
ftr-325	417	11	for	for	ADP
ftr-325	417	12	$	$	SYM
ftr-325	417	13	100,000	100,000	NUM
ftr-325	417	14	by	by	ADP
ftr-325	417	15	a	a	DET
ftr-325	417	16	loan	loan	NOUN
ftr-325	417	17	with	with	ADP
ftr-325	417	18	a	a	DET
ftr-325	417	19	3	3	NUM
ftr-325	417	20	%	%	NOUN
ftr-325	417	21	interest	interest	NOUN
ftr-325	417	22	rate	rate	NOUN
ftr-325	417	23	.	.	PUNCT
ftr-325	418	1	a	a	DET
ftr-325	418	2	few	few	ADJ
ftr-325	418	3	years	year	NOUN
ftr-325	418	4	later	later	ADV
ftr-325	418	5	,	,	PUNCT
ftr-325	418	6	she	she	PRON
ftr-325	418	7	made	make	VERB
ftr-325	418	8	an	an	DET
ftr-325	418	9	improvement	improvement	NOUN
ftr-325	418	10	that	that	PRON
ftr-325	418	11	cost	cost	VERB
ftr-325	418	12	$	$	SYM
ftr-325	418	13	5,000	5,000	NUM
ftr-325	418	14	.	.	PUNCT
ftr-325	419	1	if	if	SCONJ
ftr-325	419	2	she	she	PRON
ftr-325	419	3	had	have	AUX
ftr-325	419	4	used	use	VERB
ftr-325	419	5	that	that	SCONJ
ftr-325	419	6	$	$	SYM
ftr-325	419	7	5,000	5,000	NUM
ftr-325	419	8	toward	toward	ADP
ftr-325	419	9	the	the	DET
ftr-325	419	10	debt	debt	NOUN
ftr-325	419	11	instead	instead	ADV
ftr-325	419	12	of	of	ADP
ftr-325	419	13	the	the	DET
ftr-325	419	14	improvement	improvement	NOUN
ftr-325	419	15	,	,	PUNCT
ftr-325	419	16	she	she	PRON
ftr-325	419	17	would	would	AUX
ftr-325	419	18	have	have	AUX
ftr-325	419	19	avoided	avoid	VERB
ftr-325	419	20	accruing	accrue	VERB
ftr-325	419	21	$	$	SYM
ftr-325	419	22	150	150	NUM
ftr-325	419	23	in	in	ADP
ftr-325	419	24	interest	interest	NOUN
ftr-325	419	25	(	(	PUNCT
ftr-325	419	26	$	$	SYM
ftr-325	419	27	5,000	5,000	NUM
ftr-325	419	28	multiplied	multiply	VERB
ftr-325	419	29	by	by	ADP
ftr-325	419	30	3	3	NUM
ftr-325	419	31	%	%	NOUN
ftr-325	419	32	)	)	PUNCT
ftr-325	419	33	.	.	PUNCT
ftr-325	420	1	the	the	DET
ftr-325	420	2	avoided	avoid	VERB
ftr-325	420	3	-	-	PUNCT
ftr-325	420	4	cost	cost	NOUN
ftr-325	420	5	rule	rule	NOUN
ftr-325	420	6	requires	require	VERB
ftr-325	420	7	her	she	PRON
ftr-325	420	8	to	to	PART
ftr-325	420	9	capitalize	capitalize	VERB
ftr-325	420	10	that	that	SCONJ
ftr-325	420	11	$	$	SYM
ftr-325	420	12	150	150	NUM
ftr-325	420	13	in	in	ADP
ftr-325	420	14	interest	interest	NOUN
ftr-325	420	15	.	.	PUNCT
ftr-325	421	1	the	the	DET
ftr-325	421	2	treasury	treasury	PROPN
ftr-325	421	3	regulation	regulation	NOUN
ftr-325	421	4	,	,	PUNCT
ftr-325	421	5	however	however	ADV
ftr-325	421	6	,	,	PUNCT
ftr-325	421	7	requires	require	VERB
ftr-325	421	8	her	she	PRON
ftr-325	421	9	to	to	PART
ftr-325	421	10	capitalize	capitalize	VERB
ftr-325	421	11	$	$	SYM
ftr-325	421	12	3,150	3,150	NUM
ftr-325	421	13	in	in	ADP
ftr-325	421	14	interest	interest	NOUN
ftr-325	421	15	(	(	PUNCT
ftr-325	421	16	$	$	SYM
ftr-325	421	17	100,000	100,000	NUM
ftr-325	421	18	+	+	SYM
ftr-325	421	19	$	$	SYM
ftr-325	421	20	5,000	5,000	NUM
ftr-325	421	21	then	then	ADV
ftr-325	421	22	multiplied	multiply	VERB
ftr-325	421	23	by	by	ADP
ftr-325	421	24	3	3	NUM
ftr-325	421	25	%	%	NOUN
ftr-325	421	26	)	)	PUNCT
ftr-325	421	27	.	.	PUNCT
ftr-325	422	1	that	that	DET
ftr-325	422	2	result	result	NOUN
ftr-325	422	3	makes	make	VERB
ftr-325	422	4	no	no	DET
ftr-325	422	5	sense	sense	NOUN
ftr-325	422	6	,	,	PUNCT
ftr-325	422	7	because	because	SCONJ
ftr-325	422	8	there	there	PRON
ftr-325	422	9	is	be	VERB
ftr-325	422	10	no	no	DET
ftr-325	422	11	way	way	NOUN
ftr-325	422	12	that	that	PRON
ftr-325	422	13	she	she	PRON
ftr-325	422	14	could	could	AUX
ftr-325	422	15	have	have	AUX
ftr-325	422	16	avoided	avoid	VERB
ftr-325	422	17	accruing	accrue	VERB
ftr-325	422	18	$	$	SYM
ftr-325	422	19	3,150	3,150	NUM
ftr-325	422	20	in	in	ADP
ftr-325	422	21	interest	interest	NOUN
ftr-325	422	22	by	by	ADP
ftr-325	422	23	not	not	PART
ftr-325	422	24	making	make	VERB
ftr-325	422	25	the	the	DET
ftr-325	422	26	improvement	improvement	NOUN
ftr-325	422	27	,	,	PUNCT
ftr-325	422	28	as	as	SCONJ
ftr-325	422	29	she	she	PRON
ftr-325	422	30	did	do	AUX
ftr-325	422	31	not	not	PART
ftr-325	422	32	expend	expend	VERB
ftr-325	422	33	or	or	CCONJ
ftr-325	422	34	incur	incur	VERB
ftr-325	422	35	an	an	DET
ftr-325	422	36	amount	amount	NOUN
ftr-325	422	37	equal	equal	ADJ
ftr-325	422	38	to	to	ADP
ftr-325	422	39	$	$	SYM
ftr-325	422	40	105,000	105,000	NUM
ftr-325	422	41	when	when	SCONJ
ftr-325	422	42	making	make	VERB
ftr-325	422	43	the	the	DET
ftr-325	422	44	improvement	improvement	NOUN
ftr-325	422	45	.	.	PUNCT
ftr-325	423	1			PUNCT
ftr-325	424	1	the	the	DET
ftr-325	424	2	court	court	NOUN
ftr-325	424	3	went	go	VERB
ftr-325	424	4	on	on	ADP
ftr-325	424	5	to	to	PART
ftr-325	424	6	point	point	VERB
ftr-325	424	7	out	out	ADP
ftr-325	424	8	that	that	SCONJ
ftr-325	424	9	―[t]he	―[t]he	ADJ
ftr-325	424	10	only	only	ADV
ftr-325	424	11	way	way	NOUN
ftr-325	424	12	that	that	PRON
ftr-325	424	13	an	an	DET
ftr-325	424	14	amount	amount	NOUN
ftr-325	424	15	equal	equal	ADJ
ftr-325	424	16	to	to	ADP
ftr-325	424	17	the	the	DET
ftr-325	424	18	adjusted	adjusted	ADJ
ftr-325	424	19	basis	basis	NOUN
ftr-325	424	20	could	could	AUX
ftr-325	424	21	potentially	potentially	ADV
ftr-325	424	22	satisfy	satisfy	VERB
ftr-325	424	23	the	the	DET
ftr-325	424	24	avoided	avoid	VERB
ftr-325	424	25	-	-	PUNCT
ftr-325	424	26	cost	cost	NOUN
ftr-325	424	27	method	method	NOUN
ftr-325	424	28	is	be	AUX
ftr-325	424	29	by	by	ADP
ftr-325	424	30	assuming	assume	VERB
ftr-325	424	31	that	that	SCONJ
ftr-325	424	32	the	the	DET
ftr-325	424	33	property	property	NOUN
ftr-325	424	34	owner	owner	NOUN
ftr-325	424	35	would	would	AUX
ftr-325	424	36	have	have	AUX
ftr-325	424	37	sold	sell	VERB
ftr-325	424	38	the	the	DET
ftr-325	424	39	unit	unit	NOUN
ftr-325	424	40	and	and	CCONJ
ftr-325	424	41	used	use	VERB
ftr-325	424	42	the	the	DET
ftr-325	424	43	sale	sale	NOUN
ftr-325	424	44	proceeds	proceed	NOUN
ftr-325	424	45	to	to	PART
ftr-325	424	46	pay	pay	VERB
ftr-325	424	47	down	down	ADP
ftr-325	424	48	the	the	DET
ftr-325	424	49	debt.‖	debt.‖	NOUN
ftr-325	424	50	based	base	VERB
ftr-325	424	51	on	on	ADP
ftr-325	424	52	this	this	DET
ftr-325	424	53	analysis	analysis	NOUN
ftr-325	424	54	the	the	DET
ftr-325	424	55	court	court	NOUN
ftr-325	424	56	of	of	ADP
ftr-325	424	57	appeals	appeals	PROPN
ftr-325	424	58	concluded	conclude	VERB
ftr-325	424	59	that	that	SCONJ
ftr-325	424	60	the	the	DET
ftr-325	424	61	court	court	NOUN
ftr-325	424	62	of	of	ADP
ftr-325	424	63	federal	federal	ADJ
ftr-325	424	64	claims	claim	NOUN
ftr-325	424	65	erred	err	VERB
ftr-325	424	66	by	by	ADP
ftr-325	424	67	concluding	conclude	VERB
ftr-325	424	68	that	that	SCONJ
ftr-325	424	69	the	the	DET
ftr-325	424	70	regulation	regulation	NOUN
ftr-325	424	71	reflected	reflect	VERB
ftr-325	424	72	a	a	DET
ftr-325	424	73	―policy	―policy	NUM
ftr-325	424	74	choice‖	choice‖	NOUN
ftr-325	424	75	by	by	ADP
ftr-325	424	76	the	the	DET
ftr-325	424	77	agency	agency	NOUN
ftr-325	424	78	and	and	CCONJ
ftr-325	424	79	was	be	AUX
ftr-325	424	80	thus	thus	ADV
ftr-325	424	81	permissible	permissible	ADJ
ftr-325	424	82	.	.	PUNCT
ftr-325	425	1	522	522	NUM
ftr-325	425	2	florida	florida	PROPN
ftr-325	425	3	tax	tax	NOUN
ftr-325	425	4	review	review	NOUN
ftr-325	425	5	[	[	X
ftr-325	425	6	vol	vol	NOUN
ftr-325	425	7	.	.	PUNCT
ftr-325	425	8	13:10	13:10	NUM
ftr-325	425	9			NOUN
ftr-325	426	1	the	the	DET
ftr-325	426	2	majority	majority	NOUN
ftr-325	426	3	also	also	ADV
ftr-325	426	4	invalidated	invalidate	VERB
ftr-325	426	5	the	the	DET
ftr-325	426	6	regulation	regulation	NOUN
ftr-325	426	7	,	,	PUNCT
ftr-325	426	8	as	as	SCONJ
ftr-325	426	9	did	do	VERB
ftr-325	426	10	the	the	DET
ftr-325	426	11	concurring	concur	VERB
ftr-325	426	12	opinion	opinion	NOUN
ftr-325	426	13	of	of	ADP
ftr-325	426	14	judge	judge	PROPN
ftr-325	426	15	clevenger	clevenger	PROPN
ftr-325	426	16	,	,	PUNCT
ftr-325	426	17	on	on	ADP
ftr-325	426	18	the	the	DET
ftr-325	426	19	basis	basis	NOUN
ftr-325	426	20	that	that	SCONJ
ftr-325	426	21	it	it	PRON
ftr-325	426	22	violated	violate	VERB
ftr-325	426	23	the	the	DET
ftr-325	426	24	requirement	requirement	NOUN
ftr-325	426	25	imposed	impose	VERB
ftr-325	426	26	by	by	ADP
ftr-325	426	27	the	the	DET
ftr-325	426	28	supreme	supreme	PROPN
ftr-325	426	29	court	court	PROPN
ftr-325	426	30	in	in	ADP
ftr-325	426	31	motor	motor	NOUN
ftr-325	426	32	vehicle	vehicle	NOUN
ftr-325	426	33	mfrs	mfrs	NOUN
ftr-325	426	34	.	.	PUNCT
ftr-325	427	1	ass’n	ass’n	NOUN
ftr-325	427	2	of	of	ADP
ftr-325	427	3	the	the	DET
ftr-325	427	4	united	united	PROPN
ftr-325	427	5	states	states	PROPN
ftr-325	427	6	,	,	PUNCT
ftr-325	427	7	inc	inc	PROPN
ftr-325	427	8	.	.	PROPN
ftr-325	428	1	v.	v.	ADP
ftr-325	428	2	state	state	PROPN
ftr-325	428	3	farm	farm	PROPN
ftr-325	428	4	mut	mut	PROPN
ftr-325	428	5	.	.	PUNCT
ftr-325	429	1	auto	auto	PROPN
ftr-325	429	2	.	.	PUNCT
ftr-325	430	1	ins	ins	PROPN
ftr-325	430	2	.	.	PUNCT
ftr-325	430	3	co.	co.	PROPN
ftr-325	430	4	,	,	PUNCT
ftr-325	430	5	463	463	NUM
ftr-325	430	6	u.s	u.s	PROPN
ftr-325	430	7	.	.	PROPN
ftr-325	430	8	29	29	NUM
ftr-325	430	9	(	(	PUNCT
ftr-325	430	10	1983	1983	NUM
ftr-325	430	11	)	)	PUNCT
ftr-325	430	12	,	,	PUNCT
ftr-325	430	13	that	that	SCONJ
ftr-325	430	14	the	the	DET
ftr-325	430	15	agency	agency	NOUN
ftr-325	430	16	must	must	AUX
ftr-325	430	17	provide	provide	VERB
ftr-325	430	18	a	a	DET
ftr-325	430	19	reasoned	reason	VERB
ftr-325	430	20	explanation	explanation	NOUN
ftr-325	430	21	for	for	ADP
ftr-325	430	22	adopting	adopt	VERB
ftr-325	430	23	a	a	DET
ftr-325	430	24	regulation	regulation	NOUN
ftr-325	430	25	.	.	PUNCT
ftr-325	431	1	―state	―state	ADJ
ftr-325	431	2	farm	farm	NOUN
ftr-325	431	3	requires	require	VERB
ftr-325	431	4	that	that	SCONJ
ftr-325	431	5	the	the	DET
ftr-325	431	6	treasury	treasury	NOUN
ftr-325	431	7	‗articulate	‗articulate	VERB
ftr-325	431	8	a	a	DET
ftr-325	431	9	satisfactory	satisfactory	ADJ
ftr-325	431	10	explanation	explanation	NOUN
ftr-325	431	11	for	for	ADP
ftr-325	431	12	its	its	PRON
ftr-325	431	13	action	action	NOUN
ftr-325	431	14	,	,	PUNCT
ftr-325	431	15	including	include	VERB
ftr-325	431	16	a	a	DET
ftr-325	431	17	rational	rational	ADJ
ftr-325	431	18	connection	connection	NOUN
ftr-325	431	19	between	between	ADP
ftr-325	431	20	the	the	DET
ftr-325	431	21	facts	fact	NOUN
ftr-325	431	22	found	find	VERB
ftr-325	431	23	and	and	CCONJ
ftr-325	431	24	the	the	DET
ftr-325	431	25	choice	choice	NOUN
ftr-325	431	26	made	make	VERB
ftr-325	431	27	.	.	PUNCT
ftr-325	431	28	‘‖	‘‖	NOUN
ftr-325	431	29	neither	neither	CCONJ
ftr-325	431	30	the	the	DET
ftr-325	431	31	preamble	preamble	NOUN
ftr-325	431	32	to	to	ADP
ftr-325	431	33	the	the	DET
ftr-325	431	34	proposed	propose	VERB
ftr-325	431	35	regulations	regulation	NOUN
ftr-325	431	36	nor	nor	CCONJ
ftr-325	431	37	the	the	DET
ftr-325	431	38	preamble	preamble	NOUN
ftr-325	431	39	to	to	ADP
ftr-325	431	40	the	the	DET
ftr-325	431	41	final	final	ADJ
ftr-325	431	42	regulations	regulation	NOUN
ftr-325	431	43	(	(	PUNCT
ftr-325	431	44	nor	nor	CCONJ
ftr-325	431	45	notice	notice	VERB
ftr-325	431	46	88	88	NUM
ftr-325	431	47	-	-	SYM
ftr-325	431	48	99	99	NUM
ftr-325	431	49	,	,	PUNCT
ftr-325	431	50	1988	1988	NUM
ftr-325	431	51	-	-	SYM
ftr-325	431	52	2	2	NUM
ftr-325	431	53	c.b	c.b	PROPN
ftr-325	431	54	.	.	PROPN
ftr-325	431	55	422	422	NUM
ftr-325	431	56	)	)	PUNCT
ftr-325	431	57	provided	provide	VERB
ftr-325	431	58	any	any	DET
ftr-325	431	59	rationale	rationale	NOUN
ftr-325	431	60	for	for	ADP
ftr-325	431	61	adopting	adopt	VERB
ftr-325	431	62	the	the	DET
ftr-325	431	63	rule	rule	NOUN
ftr-325	431	64	in	in	ADP
ftr-325	431	65	the	the	DET
ftr-325	431	66	regulations	regulation	NOUN
ftr-325	431	67	;	;	PUNCT
ftr-325	431	68	there	there	PRON
ftr-325	431	69	was	be	VERB
ftr-325	431	70	―no	―no	NUM
ftr-325	431	71	explanation	explanation	NOUN
ftr-325	431	72	for	for	ADP
ftr-325	431	73	the	the	DET
ftr-325	431	74	way	way	NOUN
ftr-325	431	75	that	that	PRON
ftr-325	431	76	use	use	NOUN
ftr-325	431	77	of	of	ADP
ftr-325	431	78	an	an	DET
ftr-325	431	79	adjusted	adjusted	ADJ
ftr-325	431	80	basis	basis	NOUN
ftr-325	431	81	implements	implement	NOUN
ftr-325	431	82	the	the	DET
ftr-325	431	83	avoidedcost	avoidedcost	ADJ
ftr-325	431	84	rule.‖	rule.‖	NOUN
ftr-325	431	85	4	4	NUM
ftr-325	431	86	.	.	PUNCT
ftr-325	431	87	proposed	propose	VERB
ftr-325	431	88	regulations	regulation	NOUN
ftr-325	431	89	restrict	restrict	VERB
ftr-325	431	90	negative	negative	ADJ
ftr-325	431	91	numbers	number	NOUN
ftr-325	431	92	in	in	ADP
ftr-325	431	93	allocating	allocate	VERB
ftr-325	431	94	indirect	indirect	ADJ
ftr-325	431	95	costs	cost	NOUN
ftr-325	431	96	under	under	ADP
ftr-325	431	97	the	the	DET
ftr-325	431	98	complicated	complicated	ADJ
ftr-325	431	99	―simplified	―simplifie	VERB
ftr-325	431	100	methods	method	NOUN
ftr-325	431	101	rules.‖	rules.‖	NOUN
ftr-325	431	102	reg-126770	reg-126770	NOUN
ftr-325	431	103	-	-	PUNCT
ftr-325	431	104	06	06	NUM
ftr-325	431	105	,	,	PUNCT
ftr-325	431	106	allocation	allocation	NOUN
ftr-325	431	107	of	of	ADP
ftr-325	431	108	costs	cost	NOUN
ftr-325	431	109	under	under	ADP
ftr-325	431	110	the	the	DET
ftr-325	431	111	simplified	simplified	ADJ
ftr-325	431	112	methods	method	NOUN
ftr-325	431	113	,	,	PUNCT
ftr-325	431	114	77	77	NUM
ftr-325	431	115	f.r	f.r	NOUN
ftr-325	431	116	.	.	PROPN
ftr-325	431	117	54482	54482	NUM
ftr-325	431	118	(	(	PUNCT
ftr-325	431	119	9/5/12	9/5/12	NUM
ftr-325	431	120	)	)	PUNCT
ftr-325	431	121	.	.	PUNCT
ftr-325	432	1	section	section	NOUN
ftr-325	432	2	263a	263a	PROPN
ftr-325	432	3	requires	require	VERB
ftr-325	432	4	capitalization	capitalization	NOUN
ftr-325	432	5	of	of	ADP
ftr-325	432	6	all	all	DET
ftr-325	432	7	direct	direct	ADJ
ftr-325	432	8	and	and	CCONJ
ftr-325	432	9	indirect	indirect	ADJ
ftr-325	432	10	costs	cost	NOUN
ftr-325	432	11	into	into	ADP
ftr-325	432	12	goods	good	NOUN
ftr-325	432	13	produced	produce	VERB
ftr-325	432	14	during	during	ADP
ftr-325	432	15	the	the	DET
ftr-325	432	16	year	year	NOUN
ftr-325	432	17	and	and	CCONJ
ftr-325	432	18	inventory	inventory	NOUN
ftr-325	432	19	,	,	PUNCT
ftr-325	432	20	so	so	ADV
ftr-325	432	21	-	-	PUNCT
ftr-325	432	22	called	call	VERB
ftr-325	432	23	§	§	PROPN
ftr-325	432	24	471	471	NUM
ftr-325	432	25	costs	cost	NOUN
ftr-325	432	26	that	that	PRON
ftr-325	432	27	must	must	AUX
ftr-325	432	28	be	be	AUX
ftr-325	432	29	included	include	VERB
ftr-325	432	30	in	in	ADP
ftr-325	432	31	inventory	inventory	NOUN
ftr-325	432	32	.	.	PUNCT
ftr-325	433	1	section	section	NOUN
ftr-325	433	2	263a	263a	PROPN
ftr-325	433	3	costs	cost	NOUN
ftr-325	433	4	may	may	AUX
ftr-325	433	5	be	be	AUX
ftr-325	433	6	allocated	allocate	VERB
ftr-325	433	7	on	on	ADP
ftr-325	433	8	a	a	DET
ftr-325	433	9	facts	fact	NOUN
ftr-325	433	10	and	and	CCONJ
ftr-325	433	11	circumstances	circumstance	NOUN
ftr-325	433	12	basis	basis	NOUN
ftr-325	433	13	,	,	PUNCT
ftr-325	433	14	or	or	CCONJ
ftr-325	433	15	the	the	DET
ftr-325	433	16	taxpayer	taxpayer	NOUN
ftr-325	433	17	may	may	AUX
ftr-325	433	18	use	use	VERB
ftr-325	433	19	the	the	DET
ftr-325	433	20	simplified	simplified	ADJ
ftr-325	433	21	resale	resale	NOUN
ftr-325	433	22	or	or	CCONJ
ftr-325	433	23	simplified	simplify	VERB
ftr-325	433	24	production	production	NOUN
ftr-325	433	25	methods	method	NOUN
ftr-325	433	26	provided	provide	VERB
ftr-325	433	27	in	in	ADP
ftr-325	433	28	reg	reg	NOUN
ftr-325	433	29	.	.	PUNCT
ftr-325	434	1	§	§	PROPN
ftr-325	434	2	§	§	PROPN
ftr-325	434	3	1.263a-2(b	1.263a-2(b	NOUN
ftr-325	434	4	)	)	PUNCT
ftr-325	434	5	and	and	CCONJ
ftr-325	434	6	1.263a-3(d	1.263a-3(d	NOUN
ftr-325	434	7	)	)	PUNCT
ftr-325	434	8	to	to	PART
ftr-325	434	9	allocate	allocate	VERB
ftr-325	434	10	costs	cost	NOUN
ftr-325	434	11	to	to	ADP
ftr-325	434	12	eligible	eligible	ADJ
ftr-325	434	13	property	property	NOUN
ftr-325	434	14	produced	produce	VERB
ftr-325	434	15	or	or	CCONJ
ftr-325	434	16	held	hold	VERB
ftr-325	434	17	for	for	ADP
ftr-325	434	18	resale	resale	NOUN
ftr-325	434	19	in	in	ADP
ftr-325	434	20	lieu	lieu	NOUN
ftr-325	434	21	of	of	ADP
ftr-325	434	22	a	a	DET
ftr-325	434	23	facts	fact	NOUN
ftr-325	434	24	-	-	PUNCT
ftr-325	434	25	and	and	CCONJ
ftr-325	434	26	-	-	PUNCT
ftr-325	434	27	circumstances	circumstance	NOUN
ftr-325	434	28	allocation	allocation	NOUN
ftr-325	434	29	method	method	NOUN
ftr-325	434	30	.	.	PUNCT
ftr-325	435	1	under	under	ADP
ftr-325	435	2	the	the	DET
ftr-325	435	3	simplified	simplified	ADJ
ftr-325	435	4	method	method	NOUN
ftr-325	435	5	a	a	DET
ftr-325	435	6	pool	pool	NOUN
ftr-325	435	7	of	of	ADP
ftr-325	435	8	additional	additional	ADJ
ftr-325	435	9	capitalized	capitalize	VERB
ftr-325	435	10	§	§	PROPN
ftr-325	435	11	263a	263a	PROPN
ftr-325	435	12	costs	cost	NOUN
ftr-325	435	13	(	(	PUNCT
ftr-325	435	14	indirect	indirect	ADJ
ftr-325	435	15	costs	cost	NOUN
ftr-325	435	16	not	not	PART
ftr-325	435	17	otherwise	otherwise	ADV
ftr-325	435	18	includible	includible	ADJ
ftr-325	435	19	in	in	ADP
ftr-325	435	20	inventory	inventory	NOUN
ftr-325	435	21	under	under	ADP
ftr-325	435	22	the	the	DET
ftr-325	435	23	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	435	24	method	method	NOUN
ftr-325	435	25	of	of	ADP
ftr-325	435	26	accounting	accounting	NOUN
ftr-325	435	27	)	)	PUNCT
ftr-325	435	28	may	may	AUX
ftr-325	435	29	be	be	AUX
ftr-325	435	30	allocated	allocate	VERB
ftr-325	435	31	among	among	ADP
ftr-325	435	32	ending	end	VERB
ftr-325	435	33	inventory	inventory	NOUN
ftr-325	435	34	and	and	CCONJ
ftr-325	435	35	costs	cost	NOUN
ftr-325	435	36	of	of	ADP
ftr-325	435	37	goods	good	NOUN
ftr-325	435	38	sold	sell	VERB
ftr-325	435	39	based	base	VERB
ftr-325	435	40	on	on	ADP
ftr-325	435	41	an	an	DET
ftr-325	435	42	―absorption	―absorption	NOUN
ftr-325	435	43	ratio‖	ratio‖	PROPN
ftr-325	435	44	of	of	ADP
ftr-325	435	45	such	such	ADJ
ftr-325	435	46	costs	cost	NOUN
ftr-325	435	47	to	to	ADP
ftr-325	435	48	the	the	DET
ftr-325	435	49	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	435	50	total	total	NOUN
ftr-325	435	51	§	§	PROPN
ftr-325	435	52	471	471	NUM
ftr-325	435	53	inventory	inventory	NOUN
ftr-325	435	54	costs	cost	NOUN
ftr-325	435	55	.	.	PUNCT
ftr-325	436	1	in	in	ADP
ftr-325	436	2	some	some	DET
ftr-325	436	3	circumstances	circumstance	NOUN
ftr-325	436	4	the	the	DET
ftr-325	436	5	simplified	simplified	ADJ
ftr-325	436	6	method	method	NOUN
ftr-325	436	7	will	will	AUX
ftr-325	436	8	produce	produce	VERB
ftr-325	436	9	negative	negative	ADJ
ftr-325	436	10	amounts	amount	NOUN
ftr-325	436	11	that	that	PRON
ftr-325	436	12	cause	cause	VERB
ftr-325	436	13	distortions	distortion	NOUN
ftr-325	436	14	in	in	ADP
ftr-325	436	15	inventory	inventory	NOUN
ftr-325	436	16	accounting	accounting	NOUN
ftr-325	436	17	,	,	PUNCT
ftr-325	436	18	generally	generally	ADV
ftr-325	436	19	when	when	SCONJ
ftr-325	436	20	a	a	DET
ftr-325	436	21	taxpayer	taxpayer	NOUN
ftr-325	436	22	capitalized	capitalize	VERB
ftr-325	436	23	a	a	DET
ftr-325	436	24	cost	cost	NOUN
ftr-325	436	25	as	as	ADP
ftr-325	436	26	an	an	DET
ftr-325	436	27	inventory	inventory	NOUN
ftr-325	436	28	cost	cost	NOUN
ftr-325	436	29	that	that	PRON
ftr-325	436	30	is	be	AUX
ftr-325	436	31	greater	great	ADJ
ftr-325	436	32	than	than	ADP
ftr-325	436	33	the	the	DET
ftr-325	436	34	amount	amount	NOUN
ftr-325	436	35	required	require	VERB
ftr-325	436	36	to	to	PART
ftr-325	436	37	be	be	AUX
ftr-325	436	38	capitalized	capitalize	VERB
ftr-325	436	39	for	for	ADP
ftr-325	436	40	tax	tax	NOUN
ftr-325	436	41	purposes	purpose	NOUN
ftr-325	436	42	.	.	PUNCT
ftr-325	437	1	proposed	propose	VERB
ftr-325	437	2	reg	reg	NOUN
ftr-325	437	3	.	.	PUNCT
ftr-325	438	1	§	§	PROPN
ftr-325	438	2	1.263a-2(b	1.263a-2(b	NOUN
ftr-325	438	3	)	)	PUNCT
ftr-325	438	4	would	would	AUX
ftr-325	438	5	,	,	PUNCT
ftr-325	438	6	with	with	ADP
ftr-325	438	7	certain	certain	ADJ
ftr-325	438	8	exceptions	exception	NOUN
ftr-325	438	9	,	,	PUNCT
ftr-325	438	10	prevent	prevent	VERB
ftr-325	438	11	taxpayers	taxpayer	NOUN
ftr-325	438	12	from	from	ADP
ftr-325	438	13	using	use	VERB
ftr-325	438	14	negative	negative	ADJ
ftr-325	438	15	amounts	amount	NOUN
ftr-325	438	16	in	in	ADP
ftr-325	438	17	determining	determine	VERB
ftr-325	438	18	additional	additional	ADJ
ftr-325	438	19	§	§	PROPN
ftr-325	438	20	263a	263a	PROPN
ftr-325	438	21	costs	cost	NOUN
ftr-325	438	22	.	.	PUNCT
ftr-325	439	1	producers	producer	NOUN
ftr-325	439	2	with	with	ADP
ftr-325	439	3	average	average	ADJ
ftr-325	439	4	annual	annual	ADJ
ftr-325	439	5	gross	gross	ADJ
ftr-325	439	6	receipts	receipt	NOUN
ftr-325	439	7	of	of	ADP
ftr-325	439	8	less	less	ADJ
ftr-325	439	9	than	than	ADP
ftr-325	439	10	$	$	SYM
ftr-325	439	11	10,000,000	10,000,000	NUM
ftr-325	439	12	would	would	AUX
ftr-325	439	13	be	be	AUX
ftr-325	439	14	allowed	allow	VERB
ftr-325	439	15	to	to	PART
ftr-325	439	16	continue	continue	VERB
ftr-325	439	17	to	to	PART
ftr-325	439	18	include	include	VERB
ftr-325	439	19	negative	negative	ADJ
ftr-325	439	20	amounts	amount	NOUN
ftr-325	439	21	in	in	ADP
ftr-325	439	22	additional	additional	ADJ
ftr-325	439	23	§	§	PROPN
ftr-325	439	24	263a	263a	PROPN
ftr-325	439	25	costs	cost	NOUN
ftr-325	439	26	.	.	PUNCT
ftr-325	440	1	retailers	retailer	NOUN
ftr-325	440	2	who	who	PRON
ftr-325	440	3	use	use	VERB
ftr-325	440	4	the	the	DET
ftr-325	440	5	simplified	simplified	ADJ
ftr-325	440	6	resale	resale	NOUN
ftr-325	440	7	method	method	NOUN
ftr-325	440	8	would	would	AUX
ftr-325	440	9	be	be	AUX
ftr-325	440	10	permitted	permit	VERB
ftr-325	440	11	to	to	PART
ftr-325	440	12	remove	remove	VERB
ftr-325	440	13	inventory	inventory	NOUN
ftr-325	440	14	costs	cost	NOUN
ftr-325	440	15	that	that	PRON
ftr-325	440	16	are	be	AUX
ftr-325	440	17	not	not	PART
ftr-325	440	18	required	require	VERB
ftr-325	440	19	to	to	PART
ftr-325	440	20	be	be	AUX
ftr-325	440	21	capitalized	capitalize	VERB
ftr-325	440	22	for	for	ADP
ftr-325	440	23	tax	tax	NOUN
ftr-325	440	24	purposes	purpose	NOUN
ftr-325	440	25	from	from	ADP
ftr-325	440	26	ending	end	VERB
ftr-325	440	27	inventory	inventory	NOUN
ftr-325	440	28	by	by	ADP
ftr-325	440	29	treating	treat	VERB
ftr-325	440	30	them	they	PRON
ftr-325	440	31	as	as	ADP
ftr-325	440	32	negative	negative	ADJ
ftr-325	440	33	additional	additional	ADJ
ftr-325	440	34	§	§	PROPN
ftr-325	440	35	263a	263a	PROPN
ftr-325	440	36	costs	cost	NOUN
ftr-325	440	37	.	.	PUNCT
ftr-325	441	1			PUNCT
ftr-325	442	1	the	the	DET
ftr-325	442	2	proposed	propose	VERB
ftr-325	442	3	regulations	regulation	NOUN
ftr-325	442	4	include	include	VERB
ftr-325	442	5	a	a	DET
ftr-325	442	6	modified	modify	VERB
ftr-325	442	7	simplified	simplify	VERB
ftr-325	442	8	production	production	NOUN
ftr-325	442	9	method	method	NOUN
ftr-325	442	10	that	that	PRON
ftr-325	442	11	would	would	AUX
ftr-325	442	12	allow	allow	VERB
ftr-325	442	13	producers	producer	NOUN
ftr-325	442	14	to	to	PART
ftr-325	442	15	separately	separately	ADV
ftr-325	442	16	determine	determine	VERB
ftr-325	442	17	the	the	DET
ftr-325	442	18	allocation	allocation	NOUN
ftr-325	442	19	of	of	ADP
ftr-325	442	20	preproduction	preproduction	NOUN
ftr-325	442	21	related	relate	VERB
ftr-325	442	22	additional	additional	ADJ
ftr-325	442	23	§	§	PROPN
ftr-325	442	24	263a	263a	PROPN
ftr-325	442	25	2013	2013	NUM
ftr-325	442	26	]	]	PUNCT
ftr-325	442	27	recent	recent	ADJ
ftr-325	442	28	developments	development	NOUN
ftr-325	442	29	in	in	ADP
ftr-325	442	30	federal	federal	ADJ
ftr-325	442	31	income	income	NOUN
ftr-325	442	32	taxation	taxation	NOUN
ftr-325	442	33	523	523	NUM
ftr-325	442	34	costs	cost	NOUN
ftr-325	442	35	using	use	VERB
ftr-325	442	36	a	a	DET
ftr-325	442	37	preproduction	preproduction	NOUN
ftr-325	442	38	cost	cost	NOUN
ftr-325	442	39	absorption	absorption	NOUN
ftr-325	442	40	ratio	ratio	NOUN
ftr-325	442	41	applied	apply	VERB
ftr-325	442	42	to	to	ADP
ftr-325	442	43	capitalized	capitalize	VERB
ftr-325	442	44	inventory	inventory	NOUN
ftr-325	442	45	costs	cost	NOUN
ftr-325	442	46	for	for	ADP
ftr-325	442	47	raw	raw	ADJ
ftr-325	442	48	materials	material	NOUN
ftr-325	442	49	.	.	PUNCT
ftr-325	443	1			PRON
ftr-325	443	2	as	as	ADP
ftr-325	443	3	a	a	DET
ftr-325	443	4	sop	sop	NOUN
ftr-325	443	5	for	for	ADP
ftr-325	443	6	simplification	simplification	NOUN
ftr-325	443	7	,	,	PUNCT
ftr-325	443	8	the	the	DET
ftr-325	443	9	proposed	propose	VERB
ftr-325	443	10	regulations	regulation	NOUN
ftr-325	443	11	would	would	AUX
ftr-325	443	12	redefine	redefine	VERB
ftr-325	443	13	a	a	DET
ftr-325	443	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	443	15	―additional	―additional	ADJ
ftr-325	443	16	§	§	PROPN
ftr-325	443	17	263a	263a	PROPN
ftr-325	443	18	costs‖	costs‖	NOUN
ftr-325	443	19	for	for	ADP
ftr-325	443	20	purposes	purpose	NOUN
ftr-325	443	21	of	of	ADP
ftr-325	443	22	the	the	DET
ftr-325	443	23	simplified	simplified	ADJ
ftr-325	443	24	methods	method	NOUN
ftr-325	443	25	as	as	ADP
ftr-325	443	26	costs	cost	NOUN
ftr-325	443	27	,	,	PUNCT
ftr-325	443	28	other	other	ADJ
ftr-325	443	29	than	than	ADP
ftr-325	443	30	interest	interest	NOUN
ftr-325	443	31	,	,	PUNCT
ftr-325	443	32	that	that	SCONJ
ftr-325	443	33	a	a	DET
ftr-325	443	34	taxpayer	taxpayer	NOUN
ftr-325	443	35	capitalized	capitalize	VERB
ftr-325	443	36	to	to	ADP
ftr-325	443	37	its	its	PRON
ftr-325	443	38	inventory	inventory	NOUN
ftr-325	443	39	in	in	ADP
ftr-325	443	40	its	its	PRON
ftr-325	443	41	financial	financial	ADJ
ftr-325	443	42	statements	statement	NOUN
ftr-325	443	43	.	.	PUNCT
ftr-325	444	1	the	the	DET
ftr-325	444	2	definition	definition	NOUN
ftr-325	444	3	would	would	AUX
ftr-325	444	4	provide	provide	VERB
ftr-325	444	5	,	,	PUNCT
ftr-325	444	6	however	however	ADV
ftr-325	444	7	,	,	PUNCT
ftr-325	444	8	that	that	SCONJ
ftr-325	444	9	a	a	DET
ftr-325	444	10	taxpayer	taxpayer	NOUN
ftr-325	444	11	must	must	AUX
ftr-325	444	12	include	include	VERB
ftr-325	444	13	all	all	DET
ftr-325	444	14	direct	direct	ADJ
ftr-325	444	15	costs	cost	NOUN
ftr-325	444	16	in	in	ADP
ftr-325	444	17	its	its	PRON
ftr-325	444	18	§	§	PROPN
ftr-325	444	19	471	471	NUM
ftr-325	444	20	costs	cost	NOUN
ftr-325	444	21	regardless	regardless	ADV
ftr-325	444	22	of	of	ADP
ftr-325	444	23	the	the	DET
ftr-325	444	24	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	444	25	treatment	treatment	NOUN
ftr-325	444	26	of	of	ADP
ftr-325	444	27	the	the	DET
ftr-325	444	28	costs	cost	NOUN
ftr-325	444	29	in	in	ADP
ftr-325	444	30	its	its	PRON
ftr-325	444	31	financial	financial	ADJ
ftr-325	444	32	statements	statement	NOUN
ftr-325	444	33	.	.	PUNCT
ftr-325	445	1	5	5	X
ftr-325	445	2	.	.	X
ftr-325	445	3	tax	tax	NOUN
ftr-325	445	4	expenditures	expenditure	NOUN
ftr-325	445	5	for	for	ADP
ftr-325	445	6	movies	movie	NOUN
ftr-325	445	7	and	and	CCONJ
ftr-325	445	8	television	television	NOUN
ftr-325	445	9	.	.	PUNCT
ftr-325	446	1	the	the	DET
ftr-325	446	2	compromise	compromise	NOUN
ftr-325	446	3	tax	tax	NOUN
ftr-325	446	4	relief	relief	NOUN
ftr-325	446	5	act	act	NOUN
ftr-325	446	6	of	of	ADP
ftr-325	446	7	2010	2010	NUM
ftr-325	446	8	,	,	PUNCT
ftr-325	446	9	§	§	PROPN
ftr-325	446	10	744	744	NUM
ftr-325	446	11	,	,	PUNCT
ftr-325	446	12	extends	extend	VERB
ftr-325	446	13	the	the	DET
ftr-325	446	14	election	election	NOUN
ftr-325	446	15	under	under	ADP
ftr-325	446	16	code	code	NOUN
ftr-325	446	17	§	§	PROPN
ftr-325	446	18	181	181	NUM
ftr-325	446	19	to	to	PART
ftr-325	446	20	expense	expense	VERB
ftr-325	446	21	up	up	ADP
ftr-325	446	22	to	to	PART
ftr-325	446	23	$	$	SYM
ftr-325	446	24	15	15	NUM
ftr-325	446	25	million	million	NUM
ftr-325	446	26	of	of	ADP
ftr-325	446	27	qualified	qualified	ADJ
ftr-325	446	28	film	film	NOUN
ftr-325	446	29	and	and	CCONJ
ftr-325	446	30	television	television	NOUN
ftr-325	446	31	production	production	NOUN
ftr-325	446	32	costs	cost	NOUN
ftr-325	446	33	if	if	SCONJ
ftr-325	446	34	75	75	NUM
ftr-325	446	35	percent	percent	NOUN
ftr-325	446	36	of	of	ADP
ftr-325	446	37	total	total	ADJ
ftr-325	446	38	compensation	compensation	NOUN
ftr-325	446	39	is	be	AUX
ftr-325	446	40	for	for	ADP
ftr-325	446	41	services	service	NOUN
ftr-325	446	42	performed	perform	VERB
ftr-325	446	43	in	in	ADP
ftr-325	446	44	the	the	DET
ftr-325	446	45	u.s	u.s	PROPN
ftr-325	446	46	.	.	PROPN
ftr-325	446	47	the	the	DET
ftr-325	446	48	limit	limit	NOUN
ftr-325	446	49	is	be	AUX
ftr-325	446	50	$	$	SYM
ftr-325	446	51	20	20	NUM
ftr-325	446	52	million	million	NUM
ftr-325	446	53	for	for	ADP
ftr-325	446	54	production	production	NOUN
ftr-325	446	55	costs	cost	NOUN
ftr-325	446	56	incurred	incur	VERB
ftr-325	446	57	in	in	ADP
ftr-325	446	58	lowincome	lowincome	NOUN
ftr-325	446	59	or	or	CCONJ
ftr-325	446	60	distressed	distressed	ADJ
ftr-325	446	61	communities	community	NOUN
ftr-325	446	62	through	through	ADP
ftr-325	446	63	2011	2011	NUM
ftr-325	446	64	.	.	PUNCT
ftr-325	447	1	a.	a.	NOUN
ftr-325	447	2	final	final	PROPN
ftr-325	447	3	regulations	regulation	NOUN
ftr-325	447	4	come	come	VERB
ftr-325	447	5	out	out	ADP
ftr-325	447	6	just	just	ADV
ftr-325	447	7	in	in	ADP
ftr-325	447	8	time	time	NOUN
ftr-325	447	9	for	for	ADP
ftr-325	447	10	the	the	DET
ftr-325	447	11	expiration	expiration	NOUN
ftr-325	447	12	date	date	NOUN
ftr-325	447	13	of	of	ADP
ftr-325	447	14	the	the	DET
ftr-325	447	15	statute	statute	NOUN
ftr-325	447	16	.	.	PUNCT
ftr-325	448	1	t.d	t.d	PROPN
ftr-325	448	2	.	.	PROPN
ftr-325	448	3	9551	9551	NUM
ftr-325	448	4	,	,	PUNCT
ftr-325	448	5	deduction	deduction	NOUN
ftr-325	448	6	for	for	ADP
ftr-325	448	7	qualified	qualified	ADJ
ftr-325	448	8	film	film	NOUN
ftr-325	448	9	and	and	CCONJ
ftr-325	448	10	television	television	NOUN
ftr-325	448	11	production	production	NOUN
ftr-325	448	12	costs	cost	NOUN
ftr-325	448	13	,	,	PUNCT
ftr-325	448	14	76	76	NUM
ftr-325	448	15	f.r	f.r	NOUN
ftr-325	448	16	.	.	PROPN
ftr-325	448	17	60721	60721	NUM
ftr-325	448	18	(	(	PUNCT
ftr-325	448	19	9/30/11	9/30/11	NUM
ftr-325	448	20	)	)	PUNCT
ftr-325	448	21	.	.	PUNCT
ftr-325	449	1	section	section	NOUN
ftr-325	449	2	181	181	NUM
ftr-325	449	3	provides	provide	VERB
ftr-325	449	4	for	for	ADP
ftr-325	449	5	an	an	DET
ftr-325	449	6	election	election	NOUN
ftr-325	449	7	to	to	PART
ftr-325	449	8	deduct	deduct	VERB
ftr-325	449	9	qualified	qualified	ADJ
ftr-325	449	10	film	film	NOUN
ftr-325	449	11	or	or	CCONJ
ftr-325	449	12	television	television	NOUN
ftr-325	449	13	production	production	NOUN
ftr-325	449	14	costs	cost	NOUN
ftr-325	449	15	incurred	incur	VERB
ftr-325	449	16	in	in	ADP
ftr-325	449	17	productions	production	NOUN
ftr-325	449	18	commenced	commence	VERB
ftr-325	449	19	prior	prior	ADV
ftr-325	449	20	to	to	ADP
ftr-325	449	21	1/1/12	1/1/12	NUM
ftr-325	449	22	,	,	PUNCT
ftr-325	449	23	as	as	ADP
ftr-325	449	24	an	an	DET
ftr-325	449	25	expense	expense	NOUN
ftr-325	449	26	not	not	PART
ftr-325	449	27	chargeable	chargeable	ADJ
ftr-325	449	28	to	to	ADP
ftr-325	449	29	capital	capital	NOUN
ftr-325	449	30	account	account	NOUN
ftr-325	449	31	in	in	ADP
ftr-325	449	32	an	an	DET
ftr-325	449	33	amount	amount	NOUN
ftr-325	449	34	up	up	ADP
ftr-325	449	35	to	to	PART
ftr-325	449	36	$	$	SYM
ftr-325	449	37	15	15	NUM
ftr-325	449	38	million	million	NUM
ftr-325	449	39	for	for	ADP
ftr-325	449	40	each	each	DET
ftr-325	449	41	production	production	NOUN
ftr-325	449	42	,	,	PUNCT
ftr-325	449	43	or	or	CCONJ
ftr-325	449	44	$	$	SYM
ftr-325	449	45	20	20	NUM
ftr-325	449	46	million	million	NUM
ftr-325	449	47	for	for	ADP
ftr-325	449	48	production	production	NOUN
ftr-325	449	49	expenses	expense	NOUN
ftr-325	449	50	incurred	incur	VERB
ftr-325	449	51	in	in	ADP
ftr-325	449	52	certain	certain	ADJ
ftr-325	449	53	low	low	ADJ
ftr-325	449	54	income	income	NOUN
ftr-325	449	55	or	or	CCONJ
ftr-325	449	56	distressed	distressed	ADJ
ftr-325	449	57	county	county	NOUN
ftr-325	449	58	areas	area	NOUN
ftr-325	449	59	.	.	PUNCT
ftr-325	450	1	a	a	DET
ftr-325	450	2	production	production	NOUN
ftr-325	450	3	qualifies	qualify	VERB
ftr-325	450	4	for	for	ADP
ftr-325	450	5	the	the	DET
ftr-325	450	6	election	election	NOUN
ftr-325	450	7	if	if	SCONJ
ftr-325	450	8	at	at	ADV
ftr-325	450	9	least	least	ADV
ftr-325	450	10	75	75	NUM
ftr-325	450	11	percent	percent	NOUN
ftr-325	450	12	of	of	ADP
ftr-325	450	13	the	the	DET
ftr-325	450	14	total	total	ADJ
ftr-325	450	15	compensation	compensation	NOUN
ftr-325	450	16	for	for	ADP
ftr-325	450	17	the	the	DET
ftr-325	450	18	production	production	NOUN
ftr-325	450	19	is	be	AUX
ftr-325	450	20	for	for	ADP
ftr-325	450	21	services	service	NOUN
ftr-325	450	22	performed	perform	VERB
ftr-325	450	23	in	in	ADP
ftr-325	450	24	the	the	DET
ftr-325	450	25	united	united	PROPN
ftr-325	450	26	states	states	PROPN
ftr-325	450	27	by	by	ADP
ftr-325	450	28	actors	actor	NOUN
ftr-325	450	29	,	,	PUNCT
ftr-325	450	30	directors	director	NOUN
ftr-325	450	31	,	,	PUNCT
ftr-325	450	32	producers	producer	NOUN
ftr-325	450	33	,	,	PUNCT
ftr-325	450	34	and	and	CCONJ
ftr-325	450	35	production	production	NOUN
ftr-325	450	36	personnel	personnel	NOUN
ftr-325	450	37	.	.	PUNCT
ftr-325	451	1	final	final	ADJ
ftr-325	451	2	regulations	regulation	NOUN
ftr-325	451	3	§	§	PROPN
ftr-325	451	4	§	§	PROPN
ftr-325	451	5	1.181	1.181	NUM
ftr-325	451	6	-	-	SYM
ftr-325	451	7	1	1	NUM
ftr-325	451	8	through	through	ADP
ftr-325	451	9	-6	-6	PROPN
ftr-325	451	10	,	,	PUNCT
ftr-325	451	11	replacing	replace	VERB
ftr-325	451	12	temporary	temporary	ADJ
ftr-325	451	13	and	and	CCONJ
ftr-325	451	14	proposed	propose	VERB
ftr-325	451	15	regulations	regulation	NOUN
ftr-325	451	16	,	,	PUNCT
ftr-325	451	17	clarify	clarify	VERB
ftr-325	451	18	the	the	DET
ftr-325	451	19	owner	owner	NOUN
ftr-325	451	20	of	of	ADP
ftr-325	451	21	production	production	NOUN
ftr-325	451	22	costs	cost	NOUN
ftr-325	451	23	,	,	PUNCT
ftr-325	451	24	the	the	DET
ftr-325	451	25	definition	definition	NOUN
ftr-325	451	26	of	of	ADP
ftr-325	451	27	aggregate	aggregate	ADJ
ftr-325	451	28	production	production	NOUN
ftr-325	451	29	costs	cost	NOUN
ftr-325	451	30	for	for	ADP
ftr-325	451	31	purposes	purpose	NOUN
ftr-325	451	32	of	of	ADP
ftr-325	451	33	the	the	DET
ftr-325	451	34	election	election	NOUN
ftr-325	451	35	and	and	CCONJ
ftr-325	451	36	limitations	limitation	NOUN
ftr-325	451	37	,	,	PUNCT
ftr-325	451	38	and	and	CCONJ
ftr-325	451	39	provisions	provision	NOUN
ftr-325	451	40	applicable	applicable	ADJ
ftr-325	451	41	to	to	ADP
ftr-325	451	42	participations	participation	NOUN
ftr-325	451	43	and	and	CCONJ
ftr-325	451	44	residuals	residual	NOUN
ftr-325	451	45	.	.	PUNCT
ftr-325	452	1	b.	b.	PROPN
ftr-325	452	2	temporary	temporary	ADJ
ftr-325	452	3	and	and	CCONJ
ftr-325	452	4	proposed	propose	VERB
ftr-325	452	5	regulations	regulation	NOUN
ftr-325	452	6	update	update	VERB
ftr-325	452	7	the	the	DET
ftr-325	452	8	rules	rule	NOUN
ftr-325	452	9	.	.	PUNCT
ftr-325	453	1	reg-146297	reg-146297	NOUN
ftr-325	453	2	-	-	PUNCT
ftr-325	453	3	09	09	NUM
ftr-325	453	4	,	,	PUNCT
ftr-325	453	5	deduction	deduction	NOUN
ftr-325	453	6	for	for	ADP
ftr-325	453	7	qualified	qualified	ADJ
ftr-325	453	8	film	film	NOUN
ftr-325	453	9	and	and	CCONJ
ftr-325	453	10	television	television	NOUN
ftr-325	453	11	production	production	NOUN
ftr-325	453	12	costs	cost	NOUN
ftr-325	453	13	,	,	PUNCT
ftr-325	453	14	76	76	NUM
ftr-325	453	15	f.r	f.r	NOUN
ftr-325	453	16	.	.	PROPN
ftr-325	454	1	64879	64879	NUM
ftr-325	454	2	(	(	PUNCT
ftr-325	454	3	10/19/11	10/19/11	NUM
ftr-325	454	4	)	)	PUNCT
ftr-325	454	5	.	.	PUNCT
ftr-325	455	1	the	the	DET
ftr-325	455	2	temporary	temporary	ADJ
ftr-325	455	3	(	(	PUNCT
ftr-325	455	4	temp	temp	NOUN
ftr-325	455	5	.	.	PUNCT
ftr-325	456	1	reg	reg	NOUN
ftr-325	456	2	.	.	PUNCT
ftr-325	457	1	§	§	PROPN
ftr-325	457	2	§	§	PROPN
ftr-325	457	3	1.181	1.181	NUM
ftr-325	457	4	-	-	SYM
ftr-325	457	5	0	0	NUM
ftr-325	457	6	t	t	NOUN
ftr-325	457	7	,	,	PUNCT
ftr-325	457	8	1.181	1.181	NUM
ftr-325	457	9	-	-	SYM
ftr-325	457	10	1	1	NUM
ftr-325	457	11	t	t	NOUN
ftr-325	457	12	)	)	PUNCT
ftr-325	457	13	and	and	CCONJ
ftr-325	457	14	proposed	propose	VERB
ftr-325	457	15	regulations	regulation	NOUN
ftr-325	457	16	clarify	clarify	VERB
ftr-325	457	17	that	that	SCONJ
ftr-325	457	18	the	the	DET
ftr-325	457	19	$	$	SYM
ftr-325	457	20	15	15	NUM
ftr-325	457	21	million	million	NUM
ftr-325	457	22	(	(	PUNCT
ftr-325	457	23	or	or	CCONJ
ftr-325	457	24	$	$	SYM
ftr-325	457	25	20	20	NUM
ftr-325	457	26	million	million	NUM
ftr-325	457	27	)	)	PUNCT
ftr-325	457	28	limitation	limitation	NOUN
ftr-325	457	29	under	under	ADP
ftr-325	457	30	amendments	amendment	NOUN
ftr-325	457	31	to	to	ADP
ftr-325	457	32	§	§	PROPN
ftr-325	457	33	181	181	NUM
ftr-325	457	34	applies	apply	VERB
ftr-325	457	35	to	to	PART
ftr-325	457	36	limit	limit	VERB
ftr-325	457	37	the	the	DET
ftr-325	457	38	aggregate	aggregate	ADJ
ftr-325	457	39	deduction	deduction	NOUN
ftr-325	457	40	for	for	ADP
ftr-325	457	41	production	production	NOUN
ftr-325	457	42	costs	cost	NOUN
ftr-325	457	43	paid	pay	VERB
ftr-325	457	44	or	or	CCONJ
ftr-325	457	45	incurred	incur	VERB
ftr-325	457	46	by	by	ADP
ftr-325	457	47	all	all	DET
ftr-325	457	48	owners	owner	NOUN
ftr-325	457	49	of	of	ADP
ftr-325	457	50	a	a	DET
ftr-325	457	51	qualified	qualified	ADJ
ftr-325	457	52	film	film	NOUN
ftr-325	457	53	or	or	CCONJ
ftr-325	457	54	television	television	NOUN
ftr-325	457	55	production	production	NOUN
ftr-325	457	56	for	for	ADP
ftr-325	457	57	each	each	DET
ftr-325	457	58	qualified	qualified	ADJ
ftr-325	457	59	production	production	NOUN
ftr-325	457	60	,	,	PUNCT
ftr-325	457	61	rather	rather	ADV
ftr-325	457	62	than	than	ADP
ftr-325	457	63	limit	limit	VERB
ftr-325	457	64	the	the	DET
ftr-325	457	65	aggregate	aggregate	ADJ
ftr-325	457	66	production	production	NOUN
ftr-325	457	67	costs	cost	NOUN
ftr-325	457	68	.	.	PUNCT
ftr-325	458	1	c.	c.	NOUN
ftr-325	458	2	and	and	CCONJ
ftr-325	458	3	now	now	ADV
ftr-325	458	4	,	,	PUNCT
ftr-325	458	5	―final‖	―final‖	PROPN
ftr-325	458	6	final	final	ADJ
ftr-325	458	7	regulations	regulation	NOUN
ftr-325	458	8	after	after	SCONJ
ftr-325	458	9	the	the	DET
ftr-325	458	10	provision	provision	NOUN
ftr-325	458	11	expired	expire	VERB
ftr-325	458	12	.	.	PUNCT
ftr-325	459	1	t.d	t.d	PROPN
ftr-325	459	2	.	.	PROPN
ftr-325	459	3	9603	9603	NUM
ftr-325	459	4	,	,	PUNCT
ftr-325	460	1	deduction	deduction	NOUN
ftr-325	460	2	for	for	ADP
ftr-325	460	3	qualified	qualified	ADJ
ftr-325	460	4	film	film	NOUN
ftr-325	460	5	and	and	CCONJ
ftr-325	460	6	television	television	NOUN
ftr-325	460	7	production	production	NOUN
ftr-325	460	8	costs	cost	NOUN
ftr-325	460	9	,	,	PUNCT
ftr-325	460	10	77	77	NUM
ftr-325	460	11	f.r	f.r	NOUN
ftr-325	460	12	.	.	NOUN
ftr-325	460	13	72923	72923	NUM
ftr-325	460	14	(	(	PUNCT
ftr-325	460	15	12/7/12	12/7/12	NUM
ftr-325	460	16	)	)	PUNCT
ftr-325	460	17	.	.	PUNCT
ftr-325	461	1	the	the	DET
ftr-325	461	2	final	final	ADJ
ftr-325	461	3	regulations	regulation	NOUN
ftr-325	461	4	(	(	PUNCT
ftr-325	461	5	reg	reg	NOUN
ftr-325	461	6	.	.	PUNCT
ftr-325	462	1	§	§	PROPN
ftr-325	462	2	§	§	PROPN
ftr-325	462	3	1.181	1.181	NUM
ftr-325	462	4	-	-	SYM
ftr-325	462	5	0	0	NUM
ftr-325	462	6	,	,	PUNCT
ftr-325	462	7	1.181	1.181	NUM
ftr-325	462	8	-	-	SYM
ftr-325	462	9	1	1	NUM
ftr-325	462	10	)	)	PUNCT
ftr-325	462	11	remove	remove	VERB
ftr-325	462	12	the	the	DET
ftr-325	462	13	temporary	temporary	ADJ
ftr-325	462	14	regulations	regulation	NOUN
ftr-325	462	15	,	,	PUNCT
ftr-325	462	16	and	and	CCONJ
ftr-325	462	17	provide	provide	VERB
ftr-325	462	18	524	524	NUM
ftr-325	462	19	florida	florida	PROPN
ftr-325	462	20	tax	tax	NOUN
ftr-325	462	21	review	review	NOUN
ftr-325	463	1	[	[	X
ftr-325	463	2	vol	vol	NOUN
ftr-325	463	3	.	.	PUNCT
ftr-325	463	4	13:10	13:10	NUM
ftr-325	463	5	that	that	PRON
ftr-325	463	6	whether	whether	SCONJ
ftr-325	463	7	production	production	NOUN
ftr-325	463	8	costs	cost	NOUN
ftr-325	463	9	qualify	qualify	VERB
ftr-325	463	10	for	for	ADP
ftr-325	463	11	preor	preor	NOUN
ftr-325	463	12	post-1/1/08	post-1/1/08	NOUN
ftr-325	463	13	limitations	limitation	NOUN
ftr-325	463	14	,	,	PUNCT
ftr-325	463	15	compensation	compensation	NOUN
ftr-325	463	16	to	to	ADP
ftr-325	463	17	actors	actor	NOUN
ftr-325	463	18	is	be	AUX
ftr-325	463	19	allocated	allocate	VERB
ftr-325	463	20	to	to	ADP
ftr-325	463	21	first	first	ADJ
ftr-325	463	22	unit	unit	NOUN
ftr-325	463	23	principal	principal	ADJ
ftr-325	463	24	photography	photography	NOUN
ftr-325	463	25	.	.	PUNCT
ftr-325	464	1	d.	d.	PROPN
ftr-325	464	2	thank	thank	PROPN
ftr-325	464	3	dodd	dodd	PROPN
ftr-325	464	4	that	that	SCONJ
ftr-325	464	5	special	special	ADJ
ftr-325	464	6	expensing	expense	VERB
ftr-325	464	7	rules	rule	NOUN
ftr-325	464	8	for	for	ADP
ftr-325	464	9	film	film	NOUN
ftr-325	464	10	and	and	CCONJ
ftr-325	464	11	television	television	NOUN
ftr-325	464	12	productions	production	NOUN
ftr-325	464	13	were	be	AUX
ftr-325	464	14	extended	extend	VERB
ftr-325	464	15	to	to	ADP
ftr-325	464	16	2012	2012	NUM
ftr-325	464	17	and	and	CCONJ
ftr-325	464	18	2013	2013	NUM
ftr-325	464	19	.	.	PUNCT
ftr-325	465	1	the	the	DET
ftr-325	465	2	2012	2012	NUM
ftr-325	465	3	taxpayer	taxpayer	NOUN
ftr-325	465	4	relief	relief	NOUN
ftr-325	465	5	(	(	PUNCT
ftr-325	465	6	and	and	CCONJ
ftr-325	465	7	not	not	PART
ftr-325	465	8	so	so	ADV
ftr-325	465	9	grand	grand	ADJ
ftr-325	465	10	compromise	compromise	NOUN
ftr-325	465	11	)	)	PUNCT
ftr-325	465	12	tax	tax	NOUN
ftr-325	465	13	act	act	NOUN
ftr-325	465	14	,	,	PUNCT
ftr-325	465	15	§	§	NOUN
ftr-325	465	16	317	317	NUM
ftr-325	465	17	,	,	PUNCT
ftr-325	465	18	extends	extend	VERB
ftr-325	465	19	through	through	ADP
ftr-325	465	20	the	the	DET
ftr-325	465	21	end	end	NOUN
ftr-325	465	22	of	of	ADP
ftr-325	465	23	2013	2013	NUM
ftr-325	465	24	the	the	DET
ftr-325	465	25	election	election	NOUN
ftr-325	465	26	under	under	ADP
ftr-325	465	27	code	code	NOUN
ftr-325	465	28	§	§	PROPN
ftr-325	465	29	181	181	NUM
ftr-325	465	30	to	to	PART
ftr-325	465	31	expense	expense	VERB
ftr-325	465	32	up	up	ADP
ftr-325	465	33	to	to	PART
ftr-325	465	34	$	$	SYM
ftr-325	465	35	15	15	NUM
ftr-325	465	36	million	million	NUM
ftr-325	465	37	of	of	ADP
ftr-325	465	38	qualified	qualified	ADJ
ftr-325	465	39	film	film	NOUN
ftr-325	465	40	and	and	CCONJ
ftr-325	465	41	television	television	NOUN
ftr-325	465	42	production	production	NOUN
ftr-325	465	43	costs	cost	NOUN
ftr-325	465	44	if	if	SCONJ
ftr-325	465	45	75	75	NUM
ftr-325	465	46	percent	percent	NOUN
ftr-325	465	47	of	of	ADP
ftr-325	465	48	total	total	ADJ
ftr-325	465	49	compensation	compensation	NOUN
ftr-325	465	50	is	be	AUX
ftr-325	465	51	for	for	ADP
ftr-325	465	52	services	service	NOUN
ftr-325	465	53	performed	perform	VERB
ftr-325	465	54	in	in	ADP
ftr-325	465	55	the	the	DET
ftr-325	465	56	u.s	u.s	PROPN
ftr-325	465	57	.	.	PROPN
ftr-325	465	58			PUNCT
ftr-325	466	1	the	the	DET
ftr-325	466	2	limit	limit	NOUN
ftr-325	466	3	is	be	AUX
ftr-325	466	4	$	$	SYM
ftr-325	466	5	20	20	NUM
ftr-325	466	6	million	million	NUM
ftr-325	466	7	for	for	ADP
ftr-325	466	8	production	production	NOUN
ftr-325	466	9	costs	cost	NOUN
ftr-325	466	10	incurred	incur	VERB
ftr-325	466	11	in	in	ADP
ftr-325	466	12	low	low	ADJ
ftr-325	466	13	-	-	PUNCT
ftr-325	466	14	income	income	NOUN
ftr-325	466	15	or	or	CCONJ
ftr-325	466	16	distressed	distressed	ADJ
ftr-325	466	17	communities	community	NOUN
ftr-325	466	18	;	;	PUNCT
ftr-325	466	19	are	be	AUX
ftr-325	466	20	any	any	DET
ftr-325	466	21	members	member	NOUN
ftr-325	466	22	of	of	ADP
ftr-325	466	23	the	the	DET
ftr-325	466	24	film	film	NOUN
ftr-325	466	25	crew	crew	NOUN
ftr-325	466	26	residents	resident	NOUN
ftr-325	466	27	of	of	ADP
ftr-325	466	28	those	those	DET
ftr-325	466	29	communities	community	NOUN
ftr-325	466	30	?	?	PUNCT
ftr-325	467	1	c.	c.	PROPN
ftr-325	467	2	reasonable	reasonable	ADJ
ftr-325	467	3	compensation	compensation	PROPN
ftr-325	467	4	1	1	NUM
ftr-325	467	5	.	.	PUNCT
ftr-325	468	1	non	non	ADJ
ftr-325	468	2	-	-	ADJ
ftr-325	468	3	limit	limit	ADJ
ftr-325	468	4	limitations	limitation	NOUN
ftr-325	468	5	on	on	ADP
ftr-325	468	6	excessive	excessive	ADJ
ftr-325	468	7	compensation	compensation	NOUN
ftr-325	468	8	to	to	ADP
ftr-325	468	9	corporate	corporate	ADJ
ftr-325	468	10	officers	officer	NOUN
ftr-325	468	11	.	.	PUNCT
ftr-325	469	1	reg-137125	reg-137125	NOUN
ftr-325	469	2	-	-	PUNCT
ftr-325	469	3	08	08	NUM
ftr-325	469	4	,	,	PUNCT
ftr-325	469	5	certain	certain	ADJ
ftr-325	469	6	employee	employee	NOUN
ftr-325	469	7	remuneration	remuneration	NOUN
ftr-325	469	8	in	in	ADP
ftr-325	469	9	excess	excess	NOUN
ftr-325	469	10	of	of	ADP
ftr-325	469	11	$	$	SYM
ftr-325	469	12	1,000,000	1,000,000	NUM
ftr-325	469	13	under	under	ADP
ftr-325	469	14	internal	internal	ADJ
ftr-325	469	15	revenue	revenue	NOUN
ftr-325	469	16	code	code	NOUN
ftr-325	469	17	section	section	NOUN
ftr-325	469	18	162(m	162(m	NUM
ftr-325	469	19	)	)	PUNCT
ftr-325	469	20	,	,	PUNCT
ftr-325	469	21	76	76	NUM
ftr-325	469	22	f.r	f.r	NOUN
ftr-325	469	23	.	.	NOUN
ftr-325	469	24	37034	37034	NUM
ftr-325	469	25	(	(	PUNCT
ftr-325	469	26	6/24/11	6/24/11	NUM
ftr-325	469	27	)	)	PUNCT
ftr-325	469	28	.	.	PUNCT
ftr-325	470	1	section	section	NOUN
ftr-325	470	2	162(m	162(m	NUM
ftr-325	470	3	)	)	PUNCT
ftr-325	470	4	limits	limit	VERB
ftr-325	470	5	deductions	deduction	NOUN
ftr-325	470	6	for	for	ADP
ftr-325	470	7	compensation	compensation	NOUN
ftr-325	470	8	to	to	PART
ftr-325	470	9	top	top	VERB
ftr-325	470	10	corporate	corporate	ADJ
ftr-325	470	11	officers	officer	NOUN
ftr-325	470	12	of	of	ADP
ftr-325	470	13	publicly	publicly	ADV
ftr-325	470	14	traded	trade	VERB
ftr-325	470	15	corporations	corporation	NOUN
ftr-325	470	16	to	to	ADP
ftr-325	470	17	$	$	SYM
ftr-325	470	18	1	1	NUM
ftr-325	470	19	million	million	NUM
ftr-325	470	20	with	with	ADP
ftr-325	470	21	an	an	DET
ftr-325	470	22	exception	exception	NOUN
ftr-325	470	23	to	to	ADP
ftr-325	470	24	performance	performance	NOUN
ftr-325	470	25	-	-	PUNCT
ftr-325	470	26	based	base	VERB
ftr-325	470	27	compensation	compensation	NOUN
ftr-325	470	28	attributable	attributable	ADJ
ftr-325	470	29	to	to	ADP
ftr-325	470	30	stock	stock	NOUN
ftr-325	470	31	options	option	NOUN
ftr-325	470	32	and	and	CCONJ
ftr-325	470	33	stock	stock	NOUN
ftr-325	470	34	appreciation	appreciation	NOUN
ftr-325	470	35	rights	right	NOUN
ftr-325	470	36	.	.	PUNCT
ftr-325	471	1	proposed	propose	VERB
ftr-325	471	2	regulation	regulation	NOUN
ftr-325	471	3	§	§	PROPN
ftr-325	471	4	1.162	1.162	NUM
ftr-325	471	5	-	-	SYM
ftr-325	471	6	27(e)(2)(iv	27(e)(2)(iv	NUM
ftr-325	471	7	)	)	PUNCT
ftr-325	471	8	would	would	AUX
ftr-325	471	9	require	require	VERB
ftr-325	471	10	that	that	DET
ftr-325	471	11	performance	performance	NOUN
ftr-325	471	12	-	-	PUNCT
ftr-325	471	13	based	base	VERB
ftr-325	471	14	compensation	compensation	NOUN
ftr-325	471	15	plans	plan	NOUN
ftr-325	471	16	designate	designate	ADJ
ftr-325	471	17	the	the	DET
ftr-325	471	18	maximum	maximum	ADJ
ftr-325	471	19	number	number	NOUN
ftr-325	471	20	of	of	ADP
ftr-325	471	21	shares	share	NOUN
ftr-325	471	22	with	with	ADP
ftr-325	471	23	respect	respect	NOUN
ftr-325	471	24	to	to	ADP
ftr-325	471	25	which	which	PRON
ftr-325	471	26	options	option	NOUN
ftr-325	471	27	or	or	CCONJ
ftr-325	471	28	rights	right	NOUN
ftr-325	471	29	may	may	AUX
ftr-325	471	30	be	be	AUX
ftr-325	471	31	granted	grant	VERB
ftr-325	471	32	to	to	ADP
ftr-325	471	33	an	an	DET
ftr-325	471	34	individual	individual	ADJ
ftr-325	471	35	employee	employee	NOUN
ftr-325	471	36	during	during	ADP
ftr-325	471	37	a	a	DET
ftr-325	471	38	specified	specified	ADJ
ftr-325	471	39	period	period	NOUN
ftr-325	471	40	.	.	PUNCT
ftr-325	472	1	the	the	DET
ftr-325	472	2	preamble	preamble	NOUN
ftr-325	472	3	to	to	ADP
ftr-325	472	4	the	the	DET
ftr-325	472	5	proposed	propose	VERB
ftr-325	472	6	regulations	regulation	NOUN
ftr-325	472	7	indicates	indicate	VERB
ftr-325	472	8	that	that	SCONJ
ftr-325	472	9	the	the	DET
ftr-325	472	10	irs	irs	PROPN
ftr-325	472	11	rejects	reject	VERB
ftr-325	472	12	assertions	assertion	NOUN
ftr-325	472	13	that	that	SCONJ
ftr-325	472	14	specifying	specify	VERB
ftr-325	472	15	a	a	DET
ftr-325	472	16	limit	limit	NOUN
ftr-325	472	17	is	be	AUX
ftr-325	472	18	not	not	PART
ftr-325	472	19	necessary	necessary	ADJ
ftr-325	472	20	because	because	SCONJ
ftr-325	472	21	such	such	ADJ
ftr-325	472	22	plans	plan	NOUN
ftr-325	472	23	require	require	VERB
ftr-325	472	24	shareholder	shareholder	NOUN
ftr-325	472	25	approval	approval	NOUN
ftr-325	472	26	as	as	ADP
ftr-325	472	27	contrary	contrary	ADJ
ftr-325	472	28	to	to	ADP
ftr-325	472	29	its	its	PRON
ftr-325	472	30	interpretation	interpretation	NOUN
ftr-325	472	31	of	of	ADP
ftr-325	472	32	legislative	legislative	ADJ
ftr-325	472	33	history	history	NOUN
ftr-325	472	34	as	as	ADP
ftr-325	472	35	requiring	require	VERB
ftr-325	472	36	an	an	DET
ftr-325	472	37	objective	objective	ADJ
ftr-325	472	38	formula	formula	NOUN
ftr-325	472	39	for	for	ADP
ftr-325	472	40	determining	determine	VERB
ftr-325	472	41	the	the	DET
ftr-325	472	42	maximum	maximum	ADJ
ftr-325	472	43	amount	amount	NOUN
ftr-325	472	44	of	of	ADP
ftr-325	472	45	compensation	compensation	NOUN
ftr-325	472	46	an	an	DET
ftr-325	472	47	employee	employee	NOUN
ftr-325	472	48	could	could	AUX
ftr-325	472	49	receive	receive	VERB
ftr-325	472	50	if	if	SCONJ
ftr-325	472	51	the	the	DET
ftr-325	472	52	employee‘s	employee‘s	PROPN
ftr-325	472	53	performance	performance	NOUN
ftr-325	472	54	goal	goal	NOUN
ftr-325	472	55	is	be	AUX
ftr-325	472	56	met	meet	VERB
ftr-325	472	57	.	.	PUNCT
ftr-325	473	1	a.	a.	NOUN
ftr-325	473	2	performance	performance	NOUN
ftr-325	473	3	-	-	PUNCT
ftr-325	473	4	based	base	VERB
ftr-325	473	5	compensation	compensation	NOUN
ftr-325	473	6	is	be	AUX
ftr-325	473	7	based	base	VERB
ftr-325	473	8	in	in	ADP
ftr-325	473	9	part	part	NOUN
ftr-325	473	10	on	on	ADP
ftr-325	473	11	performance	performance	NOUN
ftr-325	473	12	.	.	PUNCT
ftr-325	474	1	rev	rev	PROPN
ftr-325	474	2	.	.	PROPN
ftr-325	475	1	rul	rul	PROPN
ftr-325	475	2	.	.	PUNCT
ftr-325	475	3	2012	2012	NUM
ftr-325	475	4	-	-	SYM
ftr-325	475	5	19	19	NUM
ftr-325	475	6	,	,	PUNCT
ftr-325	475	7	2012	2012	NUM
ftr-325	475	8	-	-	SYM
ftr-325	475	9	28	28	NUM
ftr-325	475	10	i.r.b	i.r.b	NOUN
ftr-325	475	11	.	.	PUNCT
ftr-325	476	1	16	16	NUM
ftr-325	476	2	(	(	PUNCT
ftr-325	476	3	6/25/12	6/25/12	NUM
ftr-325	476	4	)	)	PUNCT
ftr-325	476	5	.	.	PUNCT
ftr-325	477	1	the	the	DET
ftr-325	477	2	limitation	limitation	NOUN
ftr-325	477	3	of	of	ADP
ftr-325	477	4	§	§	PROPN
ftr-325	477	5	162(m	162(m	PROPN
ftr-325	477	6	)	)	PUNCT
ftr-325	477	7	on	on	ADP
ftr-325	477	8	deduction	deduction	NOUN
ftr-325	477	9	of	of	ADP
ftr-325	477	10	employee	employee	NOUN
ftr-325	477	11	compensation	compensation	NOUN
ftr-325	477	12	to	to	ADP
ftr-325	477	13	an	an	DET
ftr-325	477	14	applicable	applicable	ADJ
ftr-325	477	15	employee	employee	NOUN
ftr-325	477	16	by	by	ADP
ftr-325	477	17	a	a	DET
ftr-325	477	18	publically	publically	ADV
ftr-325	477	19	held	hold	VERB
ftr-325	477	20	company	company	NOUN
ftr-325	477	21	to	to	ADP
ftr-325	477	22	$	$	SYM
ftr-325	477	23	1,000,000	1,000,000	NUM
ftr-325	477	24	does	do	AUX
ftr-325	477	25	not	not	PART
ftr-325	477	26	apply	apply	VERB
ftr-325	477	27	to	to	ADP
ftr-325	477	28	performance	performance	NOUN
ftr-325	477	29	-	-	PUNCT
ftr-325	477	30	based	base	VERB
ftr-325	477	31	compensation	compensation	NOUN
ftr-325	477	32	.	.	PUNCT
ftr-325	478	1	the	the	DET
ftr-325	478	2	irs	irs	PROPN
ftr-325	478	3	rules	rule	VERB
ftr-325	478	4	that	that	SCONJ
ftr-325	478	5	a	a	DET
ftr-325	478	6	corporate	corporate	ADJ
ftr-325	478	7	plan	plan	NOUN
ftr-325	478	8	to	to	PART
ftr-325	478	9	pay	pay	VERB
ftr-325	478	10	dividends	dividend	NOUN
ftr-325	478	11	and	and	CCONJ
ftr-325	478	12	dividend	dividend	NOUN
ftr-325	478	13	equivalents	equivalent	NOUN
ftr-325	478	14	on	on	ADP
ftr-325	478	15	restricted	restrict	VERB
ftr-325	478	16	stock	stock	NOUN
ftr-325	478	17	granted	grant	VERB
ftr-325	478	18	to	to	ADP
ftr-325	478	19	an	an	DET
ftr-325	478	20	employee	employee	NOUN
ftr-325	478	21	that	that	PRON
ftr-325	478	22	vests	vest	NOUN
ftr-325	478	23	on	on	ADP
ftr-325	478	24	meeting	meet	VERB
ftr-325	478	25	performance	performance	NOUN
ftr-325	478	26	goals	goal	NOUN
ftr-325	478	27	is	be	AUX
ftr-325	478	28	performance	performance	NOUN
ftr-325	478	29	based	base	VERB
ftr-325	478	30	compensation	compensation	NOUN
ftr-325	478	31	.	.	PUNCT
ftr-325	479	1	however	however	ADV
ftr-325	479	2	,	,	PUNCT
ftr-325	479	3	dividends	dividend	NOUN
ftr-325	479	4	and	and	CCONJ
ftr-325	479	5	dividend	dividend	NOUN
ftr-325	479	6	equivalents	equivalent	NOUN
ftr-325	479	7	payable	payable	ADJ
ftr-325	479	8	on	on	ADP
ftr-325	479	9	restricted	restrict	VERB
ftr-325	479	10	stock	stock	NOUN
ftr-325	479	11	regardless	regardless	ADV
ftr-325	479	12	of	of	ADP
ftr-325	479	13	whether	whether	SCONJ
ftr-325	479	14	the	the	DET
ftr-325	479	15	employee	employee	NOUN
ftr-325	479	16	meets	meet	VERB
ftr-325	479	17	performance	performance	NOUN
ftr-325	479	18	goals	goal	NOUN
ftr-325	479	19	does	do	AUX
ftr-325	479	20	not	not	PART
ftr-325	479	21	qualify	qualify	VERB
ftr-325	479	22	as	as	ADP
ftr-325	479	23	performance	performance	NOUN
ftr-325	479	24	-	-	PUNCT
ftr-325	479	25	based	base	VERB
ftr-325	479	26	compensation	compensation	NOUN
ftr-325	479	27	.	.	PUNCT
ftr-325	480	1	the	the	DET
ftr-325	480	2	ruling	ruling	NOUN
ftr-325	480	3	cites	cite	VERB
ftr-325	480	4	reg	reg	NOUN
ftr-325	480	5	.	.	PUNCT
ftr-325	481	1	§	§	PROPN
ftr-325	481	2	1.162	1.162	NUM
ftr-325	481	3	-	-	PUNCT
ftr-325	481	4	27(e)(2	27(e)(2	NUM
ftr-325	481	5	)	)	PUNCT
ftr-325	481	6	,	,	PUNCT
ftr-325	481	7	which	which	PRON
ftr-325	481	8	provides	provide	VERB
ftr-325	481	9	that	that	DET
ftr-325	481	10	performance	performance	NOUN
ftr-325	481	11	-	-	PUNCT
ftr-325	481	12	based	base	VERB
ftr-325	481	13	compensation	compensation	NOUN
ftr-325	481	14	must	must	AUX
ftr-325	481	15	be	be	AUX
ftr-325	481	16	paid	pay	VERB
ftr-325	481	17	solely	solely	ADV
ftr-325	481	18	on	on	ADP
ftr-325	481	19	account	account	NOUN
ftr-325	481	20	of	of	ADP
ftr-325	481	21	pre2013	pre2013	NOUN
ftr-325	481	22	]	]	X
ftr-325	481	23	recent	recent	ADJ
ftr-325	481	24	developments	development	NOUN
ftr-325	481	25	in	in	ADP
ftr-325	481	26	federal	federal	ADJ
ftr-325	481	27	income	income	NOUN
ftr-325	481	28	taxation	taxation	NOUN
ftr-325	481	29	525	525	NUM
ftr-325	481	30	established	establish	VERB
ftr-325	481	31	performance	performance	NOUN
ftr-325	481	32	goals	goal	NOUN
ftr-325	481	33	based	base	VERB
ftr-325	481	34	on	on	ADP
ftr-325	481	35	an	an	DET
ftr-325	481	36	objective	objective	ADJ
ftr-325	481	37	standard	standard	NOUN
ftr-325	481	38	,	,	PUNCT
ftr-325	481	39	on	on	ADP
ftr-325	481	40	a	a	DET
ftr-325	481	41	grant	grant	NOUN
ftr-325	481	42	-	-	PUNCT
ftr-325	481	43	bygrant	bygrant	NOUN
ftr-325	481	44	basis	basis	NOUN
ftr-325	481	45	.	.	PUNCT
ftr-325	482	1	2	2	X
ftr-325	482	2	.	.	X
ftr-325	482	3	every	every	DET
ftr-325	482	4	time	time	NOUN
ftr-325	482	5	a	a	DET
ftr-325	482	6	reasonable	reasonable	ADJ
ftr-325	482	7	compensation	compensation	NOUN
ftr-325	482	8	case	case	NOUN
ftr-325	482	9	is	be	AUX
ftr-325	482	10	appealable	appealable	ADJ
ftr-325	482	11	to	to	ADP
ftr-325	482	12	the	the	DET
ftr-325	482	13	seventh	seventh	ADJ
ftr-325	482	14	circuit	circuit	NOUN
ftr-325	482	15	,	,	PUNCT
ftr-325	482	16	it	it	PRON
ftr-325	482	17	seems	seem	VERB
ftr-325	482	18	that	that	SCONJ
ftr-325	482	19	whoever	whoever	PRON
ftr-325	482	20	the	the	DET
ftr-325	482	21	judge	judge	NOUN
ftr-325	482	22	is	be	AUX
ftr-325	482	23	,	,	PUNCT
ftr-325	482	24	after	after	ADP
ftr-325	482	25	doing	do	VERB
ftr-325	482	26	the	the	DET
ftr-325	482	27	exacto	exacto	NOUN
ftr-325	482	28	bit	bit	NOUN
ftr-325	482	29	to	to	PART
ftr-325	482	30	satisfy	satisfy	VERB
ftr-325	482	31	judge	judge	NOUN
ftr-325	482	32	posner	posner	NOUN
ftr-325	482	33	,	,	PUNCT
ftr-325	482	34	he	he	PRON
ftr-325	482	35	or	or	CCONJ
ftr-325	482	36	she	she	PRON
ftr-325	482	37	adds	add	VERB
ftr-325	482	38	something	something	PRON
ftr-325	482	39	like	like	ADP
ftr-325	482	40	,	,	PUNCT
ftr-325	482	41	―and	―and	PROPN
ftr-325	482	42	in	in	ADP
ftr-325	482	43	any	any	DET
ftr-325	482	44	event	event	NOUN
ftr-325	482	45	it	it	PRON
ftr-325	482	46	wasn‘t	wasn‘t	PROPN
ftr-325	482	47	deductible	deductible	ADJ
ftr-325	482	48	because	because	SCONJ
ftr-325	482	49	it	it	PRON
ftr-325	482	50	wasn‘t	wasn‘t	PROPN
ftr-325	482	51	intended	intend	VERB
ftr-325	482	52	to	to	PART
ftr-325	482	53	be	be	AUX
ftr-325	482	54	compensation.‖	compensation.‖	PRON
ftr-325	482	55	mulcahy	mulcahy	PROPN
ftr-325	482	56	,	,	PUNCT
ftr-325	482	57	pauritsch	pauritsch	VERB
ftr-325	482	58	,	,	PUNCT
ftr-325	482	59	salvador	salvador	PROPN
ftr-325	482	60	&	&	CCONJ
ftr-325	482	61	co.	co.	PROPN
ftr-325	483	1	v.	v.	PROPN
ftr-325	483	2	commissioner	commissioner	PROPN
ftr-325	483	3	,	,	PUNCT
ftr-325	483	4	t.c	t.c	PROPN
ftr-325	483	5	.	.	PROPN
ftr-325	483	6	memo	memo	NOUN
ftr-325	483	7	.	.	PUNCT
ftr-325	484	1	2011	2011	NUM
ftr-325	484	2	-	-	SYM
ftr-325	484	3	74	74	NUM
ftr-325	484	4	(	(	PUNCT
ftr-325	484	5	3/31/11	3/31/11	NUM
ftr-325	484	6	)	)	PUNCT
ftr-325	484	7	.	.	PUNCT
ftr-325	485	1	the	the	DET
ftr-325	485	2	taxpayer	taxpayer	NOUN
ftr-325	485	3	,	,	PUNCT
ftr-325	485	4	an	an	DET
ftr-325	485	5	accounting	accounting	NOUN
ftr-325	485	6	and	and	CCONJ
ftr-325	485	7	consulting	consulting	NOUN
ftr-325	485	8	firm	firm	NOUN
ftr-325	485	9	operating	operate	VERB
ftr-325	485	10	as	as	ADP
ftr-325	485	11	a	a	DET
ftr-325	485	12	c	c	NOUN
ftr-325	485	13	corporation	corporation	NOUN
ftr-325	485	14	,	,	PUNCT
ftr-325	485	15	made	make	VERB
ftr-325	485	16	payments	payment	NOUN
ftr-325	485	17	to	to	ADP
ftr-325	485	18	three	three	NUM
ftr-325	485	19	related	related	ADJ
ftr-325	485	20	entities	entity	NOUN
ftr-325	485	21	owned	own	VERB
ftr-325	485	22	by	by	ADP
ftr-325	485	23	the	the	DET
ftr-325	485	24	three	three	NUM
ftr-325	485	25	named	name	VERB
ftr-325	485	26	principals	principal	NOUN
ftr-325	485	27	of	of	ADP
ftr-325	485	28	the	the	DET
ftr-325	485	29	corporation	corporation	NOUN
ftr-325	485	30	that	that	PRON
ftr-325	485	31	essentially	essentially	ADV
ftr-325	485	32	resulted	result	VERB
ftr-325	485	33	in	in	ADP
ftr-325	485	34	zeroing	zero	VERB
ftr-325	485	35	out	out	ADP
ftr-325	485	36	the	the	DET
ftr-325	485	37	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	485	38	income	income	NOUN
ftr-325	485	39	for	for	ADP
ftr-325	485	40	the	the	DET
ftr-325	485	41	year	year	NOUN
ftr-325	485	42	.	.	PUNCT
ftr-325	486	1	the	the	DET
ftr-325	486	2	related	related	ADJ
ftr-325	486	3	entities	entity	NOUN
ftr-325	486	4	performed	perform	VERB
ftr-325	486	5	no	no	DET
ftr-325	486	6	services	service	NOUN
ftr-325	486	7	for	for	ADP
ftr-325	486	8	the	the	DET
ftr-325	486	9	taxpayer	taxpayer	NOUN
ftr-325	486	10	,	,	PUNCT
ftr-325	486	11	and	and	CCONJ
ftr-325	486	12	at	at	ADP
ftr-325	486	13	trial	trial	NOUN
ftr-325	486	14	the	the	DET
ftr-325	486	15	taxpayer	taxpayer	NOUN
ftr-325	486	16	claimed	claim	VERB
ftr-325	486	17	that	that	SCONJ
ftr-325	486	18	the	the	DET
ftr-325	486	19	payments	payment	NOUN
ftr-325	486	20	were	be	AUX
ftr-325	486	21	deductible	deductible	ADJ
ftr-325	486	22	as	as	ADP
ftr-325	486	23	compensation	compensation	NOUN
ftr-325	486	24	to	to	ADP
ftr-325	486	25	the	the	DET
ftr-325	486	26	named	name	VERB
ftr-325	486	27	principals	principal	NOUN
ftr-325	486	28	,	,	PUNCT
ftr-325	486	29	who	who	PRON
ftr-325	486	30	did	do	AUX
ftr-325	486	31	perform	perform	VERB
ftr-325	486	32	services	service	NOUN
ftr-325	486	33	for	for	ADP
ftr-325	486	34	the	the	DET
ftr-325	486	35	taxpayer	taxpayer	NOUN
ftr-325	486	36	.	.	PUNCT
ftr-325	487	1	the	the	DET
ftr-325	487	2	court	court	NOUN
ftr-325	487	3	(	(	PUNCT
ftr-325	487	4	judge	judge	PROPN
ftr-325	487	5	morrison	morrison	PROPN
ftr-325	487	6	)	)	PUNCT
ftr-325	487	7	held	hold	VERB
ftr-325	487	8	that	that	SCONJ
ftr-325	487	9	even	even	ADV
ftr-325	487	10	if	if	SCONJ
ftr-325	487	11	the	the	DET
ftr-325	487	12	payments	payment	NOUN
ftr-325	487	13	were	be	AUX
ftr-325	487	14	viewed	view	VERB
ftr-325	487	15	as	as	ADP
ftr-325	487	16	compensation	compensation	NOUN
ftr-325	487	17	to	to	ADP
ftr-325	487	18	the	the	DET
ftr-325	487	19	named	name	VERB
ftr-325	487	20	principals	principal	NOUN
ftr-325	487	21	,	,	PUNCT
ftr-325	487	22	the	the	DET
ftr-325	487	23	payments	payment	NOUN
ftr-325	487	24	were	be	AUX
ftr-325	487	25	not	not	PART
ftr-325	487	26	deductible	deductible	ADJ
ftr-325	487	27	.	.	PUNCT
ftr-325	488	1	applying	apply	VERB
ftr-325	488	2	the	the	DET
ftr-325	488	3	―hypothetical	―hypothetical	ADJ
ftr-325	488	4	independent	independent	ADJ
ftr-325	488	5	investor‖	investor‖	PROPN
ftr-325	488	6	test	test	NOUN
ftr-325	488	7	of	of	ADP
ftr-325	488	8	exacto	exacto	PROPN
ftr-325	488	9	spring	spring	PROPN
ftr-325	488	10	corp	corp	PROPN
ftr-325	488	11	.	.	PROPN
ftr-325	489	1	v.	v.	PROPN
ftr-325	489	2	commissioner	commissioner	PROPN
ftr-325	489	3	,	,	PUNCT
ftr-325	489	4	196	196	NUM
ftr-325	489	5	f.3d	f.3d	NUM
ftr-325	489	6	833	833	NUM
ftr-325	489	7	(	(	PUNCT
ftr-325	489	8	7th	7th	ADJ
ftr-325	489	9	cir	cir	NOUN
ftr-325	489	10	.	.	PUNCT
ftr-325	489	11	1999	1999	NUM
ftr-325	489	12	)	)	PUNCT
ftr-325	490	1	,	,	PUNCT
ftr-325	490	2	because	because	SCONJ
ftr-325	490	3	the	the	DET
ftr-325	490	4	case	case	NOUN
ftr-325	490	5	was	be	AUX
ftr-325	490	6	appealable	appealable	ADJ
ftr-325	490	7	to	to	ADP
ftr-325	490	8	the	the	DET
ftr-325	490	9	seventh	seventh	ADJ
ftr-325	490	10	circuit	circuit	NOUN
ftr-325	490	11	,	,	PUNCT
ftr-325	490	12	judge	judge	PROPN
ftr-325	490	13	morrison	morrison	PROPN
ftr-325	490	14	found	find	VERB
ftr-325	490	15	that	that	SCONJ
ftr-325	490	16	the	the	DET
ftr-325	490	17	rate	rate	NOUN
ftr-325	490	18	of	of	ADP
ftr-325	490	19	return	return	NOUN
ftr-325	490	20	on	on	ADP
ftr-325	490	21	the	the	DET
ftr-325	490	22	firm‘s	firm‘s	PROPN
ftr-325	490	23	equity	equity	NOUN
ftr-325	490	24	was	be	AUX
ftr-325	490	25	―too	―too	ADV
ftr-325	490	26	low	low	ADJ
ftr-325	490	27	to	to	PART
ftr-325	490	28	create	create	VERB
ftr-325	490	29	a	a	DET
ftr-325	490	30	presumption	presumption	NOUN
ftr-325	490	31	that	that	SCONJ
ftr-325	490	32	the	the	DET
ftr-325	490	33	amounts	amount	NOUN
ftr-325	490	34	claimed	claim	VERB
ftr-325	490	35	as	as	ADP
ftr-325	490	36	‗consulting	‗consulte	VERB
ftr-325	490	37	fees	fee	NOUN
ftr-325	490	38	‘	'	PUNCT
ftr-325	490	39	were	be	AUX
ftr-325	490	40	reasonable	reasonable	ADJ
ftr-325	490	41	compensation	compensation	NOUN
ftr-325	490	42	for	for	ADP
ftr-325	490	43	the	the	DET
ftr-325	490	44	[	[	NOUN
ftr-325	490	45	principals	principal	NOUN
ftr-325	490	46	‘	'	PUNCT
ftr-325	490	47	]	]	PUNCT
ftr-325	490	48	services.‖	services.‖	NOUN
ftr-325	490	49	because	because	SCONJ
ftr-325	490	50	the	the	DET
ftr-325	490	51	taxpayer	taxpayer	NOUN
ftr-325	490	52	presented	present	VERB
ftr-325	490	53	no	no	DET
ftr-325	490	54	other	other	ADJ
ftr-325	490	55	relevant	relevant	ADJ
ftr-325	490	56	evidence	evidence	NOUN
ftr-325	490	57	that	that	SCONJ
ftr-325	490	58	the	the	DET
ftr-325	490	59	payments	payment	NOUN
ftr-325	490	60	were	be	AUX
ftr-325	490	61	reasonable	reasonable	ADJ
ftr-325	490	62	in	in	ADP
ftr-325	490	63	amount	amount	NOUN
ftr-325	490	64	,	,	PUNCT
ftr-325	490	65	the	the	DET
ftr-325	490	66	deduction	deduction	NOUN
ftr-325	490	67	was	be	AUX
ftr-325	490	68	disallowed	disallow	VERB
ftr-325	490	69	.	.	PUNCT
ftr-325	491	1	judge	judge	PROPN
ftr-325	491	2	morrison	morrison	PROPN
ftr-325	491	3	added	add	VERB
ftr-325	491	4	that	that	SCONJ
ftr-325	491	5	besides	besides	SCONJ
ftr-325	491	6	being	be	AUX
ftr-325	491	7	reasonable	reasonable	ADJ
ftr-325	491	8	in	in	ADP
ftr-325	491	9	amount	amount	NOUN
ftr-325	491	10	,	,	PUNCT
ftr-325	491	11	to	to	PART
ftr-325	491	12	be	be	AUX
ftr-325	491	13	deductible	deductible	ADJ
ftr-325	491	14	the	the	DET
ftr-325	491	15	payment	payment	NOUN
ftr-325	491	16	must	must	AUX
ftr-325	491	17	be	be	AUX
ftr-325	491	18	intended	intend	VERB
ftr-325	491	19	to	to	PART
ftr-325	491	20	be	be	AUX
ftr-325	491	21	compensation	compensation	NOUN
ftr-325	491	22	,	,	PUNCT
ftr-325	491	23	and	and	CCONJ
ftr-325	491	24	the	the	DET
ftr-325	491	25	payments	payment	NOUN
ftr-325	491	26	in	in	ADP
ftr-325	491	27	question	question	NOUN
ftr-325	491	28	were	be	AUX
ftr-325	491	29	not	not	PART
ftr-325	491	30	intended	intend	VERB
ftr-325	491	31	to	to	PART
ftr-325	491	32	be	be	AUX
ftr-325	491	33	compensation	compensation	NOUN
ftr-325	491	34	.	.	PUNCT
ftr-325	492	1	[	[	X
ftr-325	492	2	the	the	DET
ftr-325	492	3	firm	firm	NOUN
ftr-325	492	4	]	]	PUNCT
ftr-325	492	5	intended	intend	VERB
ftr-325	492	6	for	for	ADP
ftr-325	492	7	the	the	DET
ftr-325	492	8	payments	payment	NOUN
ftr-325	492	9	to	to	ADP
ftr-325	492	10	the	the	DET
ftr-325	492	11	related	relate	VERB
ftr-325	492	12	entities	entity	NOUN
ftr-325	492	13	to	to	PART
ftr-325	492	14	distribute	distribute	VERB
ftr-325	492	15	profits	profit	NOUN
ftr-325	492	16	,	,	PUNCT
ftr-325	492	17	not	not	PART
ftr-325	492	18	to	to	PART
ftr-325	492	19	compensate	compensate	VERB
ftr-325	492	20	for	for	ADP
ftr-325	492	21	services	service	NOUN
ftr-325	492	22	.	.	PUNCT
ftr-325	492	23	.	.	PUNCT
ftr-325	492	24	.	.	PUNCT
ftr-325	492	25	.	.	PUNCT
ftr-325	493	1	salvador	salvador	PROPN
ftr-325	493	2	chose	choose	VERB
ftr-325	493	3	the	the	DET
ftr-325	493	4	amount	amount	NOUN
ftr-325	493	5	to	to	PART
ftr-325	493	6	pay	pay	VERB
ftr-325	493	7	each	each	DET
ftr-325	493	8	year	year	NOUN
ftr-325	493	9	so	so	SCONJ
ftr-325	493	10	that	that	SCONJ
ftr-325	493	11	the	the	DET
ftr-325	493	12	payments	payment	NOUN
ftr-325	493	13	distributed	distribute	VERB
ftr-325	493	14	all	all	PRON
ftr-325	493	15	(	(	PUNCT
ftr-325	493	16	or	or	CCONJ
ftr-325	493	17	nearly	nearly	ADV
ftr-325	493	18	all	all	PRON
ftr-325	493	19	)	)	PUNCT
ftr-325	493	20	accumulated	accumulate	VERB
ftr-325	493	21	profit	profit	NOUN
ftr-325	493	22	for	for	ADP
ftr-325	493	23	the	the	DET
ftr-325	493	24	year	year	NOUN
ftr-325	493	25	.	.	PUNCT
ftr-325	494	1	he	he	PRON
ftr-325	494	2	did	do	VERB
ftr-325	494	3	this	this	PRON
ftr-325	494	4	for	for	ADP
ftr-325	494	5	tax	tax	NOUN
ftr-325	494	6	planning	planning	NOUN
ftr-325	494	7	purposes	purpose	NOUN
ftr-325	494	8	.	.	PUNCT
ftr-325	495	1	each	each	DET
ftr-325	495	2	[	[	X
ftr-325	495	3	principal‘s	principal‘s	X
ftr-325	495	4	]	]	X
ftr-325	495	5	percentage	percentage	NOUN
ftr-325	495	6	of	of	ADP
ftr-325	495	7	the	the	DET
ftr-325	495	8	payments	payment	NOUN
ftr-325	495	9	to	to	ADP
ftr-325	495	10	the	the	DET
ftr-325	495	11	related	related	ADJ
ftr-325	495	12	entities	entity	NOUN
ftr-325	495	13	was	be	AUX
ftr-325	495	14	tied	tie	VERB
ftr-325	495	15	to	to	ADP
ftr-325	495	16	hours	hour	NOUN
ftr-325	495	17	worked	work	VERB
ftr-325	495	18	,	,	PUNCT
ftr-325	495	19	but	but	CCONJ
ftr-325	495	20	the	the	DET
ftr-325	495	21	firm‘s	firm‘s	PROPN
ftr-325	495	22	intent	intent	NOUN
ftr-325	495	23	in	in	ADP
ftr-325	495	24	making	make	VERB
ftr-325	495	25	the	the	DET
ftr-325	495	26	payments	payment	NOUN
ftr-325	495	27	was	be	AUX
ftr-325	495	28	to	to	PART
ftr-325	495	29	eliminate	eliminate	VERB
ftr-325	495	30	all	all	DET
ftr-325	495	31	taxable	taxable	ADJ
ftr-325	495	32	income	income	NOUN
ftr-325	495	33	.	.	PUNCT
ftr-325	496	1	the	the	DET
ftr-325	496	2	firm	firm	NOUN
ftr-325	496	3	did	do	AUX
ftr-325	496	4	not	not	PART
ftr-325	496	5	intend	intend	VERB
ftr-325	496	6	to	to	PART
ftr-325	496	7	compensate	compensate	VERB
ftr-325	496	8	for	for	ADP
ftr-325	496	9	services	service	NOUN
ftr-325	496	10	.	.	PUNCT
ftr-325	497	1			NOUN
ftr-325	497	2	accuracy	accuracy	NOUN
ftr-325	497	3	related	relate	VERB
ftr-325	497	4	penalties	penalty	NOUN
ftr-325	497	5	were	be	AUX
ftr-325	497	6	upheld	uphold	VERB
ftr-325	497	7	,	,	PUNCT
ftr-325	497	8	with	with	ADP
ftr-325	497	9	judge	judge	PROPN
ftr-325	497	10	morrison	morrison	PROPN
ftr-325	497	11	taking	take	VERB
ftr-325	497	12	special	special	ADJ
ftr-325	497	13	note	note	NOUN
ftr-325	497	14	of	of	ADP
ftr-325	497	15	the	the	DET
ftr-325	497	16	fact	fact	NOUN
ftr-325	497	17	that	that	SCONJ
ftr-325	497	18	the	the	DET
ftr-325	497	19	taxpayer	taxpayer	NOUN
ftr-325	497	20	was	be	AUX
ftr-325	497	21	an	an	DET
ftr-325	497	22	accounting	accounting	NOUN
ftr-325	497	23	firm	firm	NOUN
ftr-325	497	24	.	.	PUNCT
ftr-325	498	1	a.	a.	NOUN
ftr-325	498	2	and	and	CCONJ
ftr-325	498	3	judge	judge	PROPN
ftr-325	498	4	posner	posner	NOUN
ftr-325	498	5	agrees	agree	VERB
ftr-325	498	6	adding	add	VERB
ftr-325	498	7	―[t]hat	―[t]hat	PRON
ftr-325	498	8	an	an	DET
ftr-325	498	9	accounting	accounting	NOUN
ftr-325	498	10	firm	firm	NOUN
ftr-325	498	11	should	should	AUX
ftr-325	498	12	so	so	ADV
ftr-325	498	13	screw	screw	VERB
ftr-325	498	14	up	up	ADP
ftr-325	498	15	its	its	PRON
ftr-325	498	16	taxes	taxis	NOUN
ftr-325	498	17	is	be	AUX
ftr-325	498	18	the	the	DET
ftr-325	498	19	most	most	ADV
ftr-325	498	20	remarkable	remarkable	ADJ
ftr-325	498	21	feature	feature	NOUN
ftr-325	498	22	of	of	ADP
ftr-325	498	23	the	the	DET
ftr-325	498	24	case.‖	case.‖	PROPN
ftr-325	498	25	mulcahy	mulcahy	PROPN
ftr-325	498	26	,	,	PUNCT
ftr-325	498	27	pauritsch	pauritsch	VERB
ftr-325	498	28	,	,	PUNCT
ftr-325	498	29	salvador	salvador	PROPN
ftr-325	498	30	&	&	CCONJ
ftr-325	498	31	co.	co.	PROPN
ftr-325	499	1	v.	v.	PROPN
ftr-325	499	2	commissioner	commissioner	PROPN
ftr-325	499	3	,	,	PUNCT
ftr-325	499	4	680	680	NUM
ftr-325	499	5	f.3d	f.3d	NUM
ftr-325	499	6	867	867	NUM
ftr-325	499	7	(	(	PUNCT
ftr-325	499	8	7th	7th	ADJ
ftr-325	499	9	cir	cir	NOUN
ftr-325	499	10	.	.	PUNCT
ftr-325	499	11	5/17/12	5/17/12	NUM
ftr-325	499	12	)	)	PUNCT
ftr-325	499	13	.	.	PUNCT
ftr-325	500	1	the	the	DET
ftr-325	500	2	seventh	seventh	ADJ
ftr-325	500	3	circuit	circuit	NOUN
ftr-325	500	4	(	(	PUNCT
ftr-325	500	5	judge	judge	NOUN
ftr-325	500	6	posner	posner	NOUN
ftr-325	500	7	)	)	PUNCT
ftr-325	500	8	526	526	NUM
ftr-325	500	9	florida	florida	PROPN
ftr-325	500	10	tax	tax	NOUN
ftr-325	500	11	review	review	NOUN
ftr-325	500	12	[	[	X
ftr-325	500	13	vol	vol	NOUN
ftr-325	500	14	.	.	PUNCT
ftr-325	500	15	13:10	13:10	NUM
ftr-325	500	16	affirmed	affirm	VERB
ftr-325	500	17	the	the	DET
ftr-325	500	18	tax	tax	NOUN
ftr-325	500	19	court	court	NOUN
ftr-325	500	20	,	,	PUNCT
ftr-325	500	21	holding	hold	VERB
ftr-325	500	22	that	that	SCONJ
ftr-325	500	23	the	the	DET
ftr-325	500	24	consulting	consulting	NOUN
ftr-325	500	25	fee	fee	NOUN
ftr-325	500	26	payments	payment	NOUN
ftr-325	500	27	to	to	ADP
ftr-325	500	28	the	the	DET
ftr-325	500	29	three	three	NUM
ftr-325	500	30	related	relate	VERB
ftr-325	500	31	entities	entity	NOUN
ftr-325	500	32	owned	own	VERB
ftr-325	500	33	by	by	ADP
ftr-325	500	34	the	the	DET
ftr-325	500	35	three	three	NUM
ftr-325	500	36	named	name	VERB
ftr-325	500	37	principals	principal	NOUN
ftr-325	500	38	of	of	ADP
ftr-325	500	39	the	the	DET
ftr-325	500	40	c	c	PROPN
ftr-325	500	41	corporation	corporation	NOUN
ftr-325	500	42	,	,	PUNCT
ftr-325	500	43	did	do	AUX
ftr-325	500	44	not	not	PART
ftr-325	500	45	constitute	constitute	VERB
ftr-325	500	46	deductible	deductible	ADJ
ftr-325	500	47	compensation	compensation	NOUN
ftr-325	500	48	but	but	CCONJ
ftr-325	500	49	,	,	PUNCT
ftr-325	500	50	instead	instead	ADV
ftr-325	500	51	,	,	PUNCT
ftr-325	500	52	constituted	constitute	VERB
ftr-325	500	53	a	a	DET
ftr-325	500	54	return	return	NOUN
ftr-325	500	55	on	on	ADP
ftr-325	500	56	invested	invest	VERB
ftr-325	500	57	capital	capital	NOUN
ftr-325	500	58	,	,	PUNCT
ftr-325	500	59	i.e.	i.e.	X
ftr-325	500	60	,	,	PUNCT
ftr-325	500	61	dividends	dividend	NOUN
ftr-325	500	62	.	.	PUNCT
ftr-325	501	1	this	this	PRON
ftr-325	501	2	is	be	AUX
ftr-325	501	3	because	because	SCONJ
ftr-325	501	4	the	the	DET
ftr-325	501	5	taxpayer	taxpayer	NOUN
ftr-325	501	6	corporation	corporation	NOUN
ftr-325	501	7	was	be	AUX
ftr-325	501	8	not	not	PART
ftr-325	501	9	―a	―a	PROPN
ftr-325	501	10	pane	pane	NOUN
ftr-325	501	11	of	of	ADP
ftr-325	501	12	glass‖	glass‖	PROPN
ftr-325	501	13	between	between	ADP
ftr-325	501	14	the	the	DET
ftr-325	501	15	billings	billing	NOUN
ftr-325	501	16	of	of	ADP
ftr-325	501	17	a	a	DET
ftr-325	501	18	typical	typical	ADJ
ftr-325	501	19	small	small	ADJ
ftr-325	501	20	professional	professional	ADJ
ftr-325	501	21	services	service	NOUN
ftr-325	501	22	firm	firm	NOUN
ftr-325	501	23	and	and	CCONJ
ftr-325	501	24	the	the	DET
ftr-325	501	25	salaries	salary	NOUN
ftr-325	501	26	of	of	ADP
ftr-325	501	27	its	its	PRON
ftr-325	501	28	professionals	professional	NOUN
ftr-325	501	29	where	where	SCONJ
ftr-325	501	30	the	the	DET
ftr-325	501	31	amount	amount	NOUN
ftr-325	501	32	of	of	ADP
ftr-325	501	33	capital	capital	NOUN
ftr-325	501	34	invested	invest	VERB
ftr-325	501	35	is	be	AUX
ftr-325	501	36	negligible	negligible	ADJ
ftr-325	501	37	.	.	PUNCT
ftr-325	502	1	here	here	ADV
ftr-325	502	2	,	,	PUNCT
ftr-325	502	3	the	the	DET
ftr-325	502	4	taxpayer	taxpayer	NOUN
ftr-325	502	5	corporation	corporation	NOUN
ftr-325	502	6	had	have	VERB
ftr-325	502	7	40	40	NUM
ftr-325	502	8	employees	employee	NOUN
ftr-325	502	9	in	in	ADP
ftr-325	502	10	multiple	multiple	ADJ
ftr-325	502	11	branches	branch	NOUN
ftr-325	502	12	,	,	PUNCT
ftr-325	502	13	so	so	CCONJ
ftr-325	502	14	the	the	DET
ftr-325	502	15	amount	amount	NOUN
ftr-325	502	16	of	of	ADP
ftr-325	502	17	invested	invest	VERB
ftr-325	502	18	capital	capital	NOUN
ftr-325	502	19	was	be	AUX
ftr-325	502	20	relatively	relatively	ADV
ftr-325	502	21	large	large	ADJ
ftr-325	502	22	,	,	PUNCT
ftr-325	502	23	and	and	CCONJ
ftr-325	502	24	the	the	DET
ftr-325	502	25	consulting	consulting	NOUN
ftr-325	502	26	fees	fee	NOUN
ftr-325	502	27	constituted	constitute	VERB
ftr-325	502	28	a	a	DET
ftr-325	502	29	return	return	NOUN
ftr-325	502	30	on	on	ADP
ftr-325	502	31	that	that	DET
ftr-325	502	32	invested	invest	VERB
ftr-325	502	33	capital	capital	NOUN
ftr-325	502	34	.	.	PUNCT
ftr-325	503	1	judge	judge	NOUN
ftr-325	503	2	posner	posner	PROPN
ftr-325	503	3	noted	note	VERB
ftr-325	503	4	that	that	SCONJ
ftr-325	503	5	treating	treat	VERB
ftr-325	503	6	the	the	DET
ftr-325	503	7	consulting	consulting	NOUN
ftr-325	503	8	fees	fee	NOUN
ftr-325	503	9	as	as	ADP
ftr-325	503	10	salary	salary	NOUN
ftr-325	503	11	expenses	expense	NOUN
ftr-325	503	12	,	,	PUNCT
ftr-325	503	13	which	which	PRON
ftr-325	503	14	reduced	reduce	VERB
ftr-325	503	15	the	the	DET
ftr-325	503	16	firm‘s	firm‘s	PROPN
ftr-325	503	17	return	return	NOUN
ftr-325	503	18	to	to	ADP
ftr-325	503	19	equity	equity	NOUN
ftr-325	503	20	to	to	ADP
ftr-325	503	21	zero	zero	NUM
ftr-325	503	22	even	even	ADV
ftr-325	503	23	though	though	SCONJ
ftr-325	503	24	the	the	DET
ftr-325	503	25	firm	firm	NOUN
ftr-325	503	26	was	be	AUX
ftr-325	503	27	―doing	―doe	VERB
ftr-325	503	28	fine,‖	fine,‖	PROPN
ftr-325	503	29	flunked	flunk	VERB
ftr-325	503	30	the	the	DET
ftr-325	503	31	independent	independent	ADJ
ftr-325	503	32	-	-	PUNCT
ftr-325	503	33	investor	investor	NOUN
ftr-325	503	34	test	test	NOUN
ftr-325	503	35	.	.	PUNCT
ftr-325	504	1			X
ftr-325	504	2	during	during	ADP
ftr-325	504	3	the	the	DET
ftr-325	504	4	course	course	NOUN
ftr-325	504	5	of	of	ADP
ftr-325	504	6	the	the	DET
ftr-325	504	7	opinion	opinion	NOUN
ftr-325	504	8	,	,	PUNCT
ftr-325	504	9	judge	judge	NOUN
ftr-325	504	10	posner	posner	NOUN
ftr-325	504	11	managed	manage	VERB
ftr-325	504	12	to	to	PART
ftr-325	504	13	chide	chide	VERB
ftr-325	504	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	504	15	lawyers	lawyer	NOUN
ftr-325	504	16	for	for	ADP
ftr-325	504	17	―appear[ing	―appear[e	VERB
ftr-325	504	18	]	]	PUNCT
ftr-325	504	19	not	not	PART
ftr-325	504	20	to	to	PART
ftr-325	504	21	understand	understand	VERB
ftr-325	504	22	the	the	DET
ftr-325	504	23	difference	difference	NOUN
ftr-325	504	24	between	between	ADP
ftr-325	504	25	compensation	compensation	NOUN
ftr-325	504	26	for	for	ADP
ftr-325	504	27	services	service	NOUN
ftr-325	504	28	and	and	CCONJ
ftr-325	504	29	compensation	compensation	NOUN
ftr-325	504	30	for	for	ADP
ftr-325	504	31	capital.‖	capital.‖	NOUN
ftr-325	504	32	he	he	PRON
ftr-325	504	33	also	also	ADV
ftr-325	504	34	chided	chide	VERB
ftr-325	504	35	taxpayer‘s	taxpayer‘s	PRON
ftr-325	504	36	expert	expert	NOUN
ftr-325	504	37	witness	witness	NOUN
ftr-325	504	38	for	for	ADP
ftr-325	504	39	using	use	VERB
ftr-325	504	40	―firm	―firm	ADJ
ftr-325	504	41	income	income	NOUN
ftr-325	504	42	per	per	ADP
ftr-325	504	43	partner‖	partner‖	PROPN
ftr-325	504	44	of	of	ADP
ftr-325	504	45	comparable	comparable	ADJ
ftr-325	504	46	accounting	accounting	NOUN
ftr-325	504	47	firms	firm	NOUN
ftr-325	504	48	without	without	ADP
ftr-325	504	49	―divid[ing	―divid[e	VERB
ftr-325	504	50	]	]	PUNCT
ftr-325	504	51	firm	firm	ADJ
ftr-325	504	52	income	income	NOUN
ftr-325	504	53	per	per	ADP
ftr-325	504	54	partner	partner	NOUN
ftr-325	504	55	into	into	ADP
ftr-325	504	56	salary	salary	NOUN
ftr-325	504	57	and	and	CCONJ
ftr-325	504	58	dividend	dividend	NOUN
ftr-325	504	59	components,‖	components,‖	PROPN
ftr-325	504	60	which	which	PRON
ftr-325	504	61	rendered	render	VERB
ftr-325	504	62	his	his	PRON
ftr-325	504	63	testimony	testimony	NOUN
ftr-325	504	64	―irrelevant.‖	―irrelevant.‖	PROPN
ftr-325	504	65			NOUN
ftr-325	504	66	judge	judge	PROPN
ftr-325	504	67	posner	posner	PROPN
ftr-325	504	68	noted	note	VERB
ftr-325	504	69	his	his	PRON
ftr-325	504	70	―puzzlement‖	―puzzlement‖	PROPN
ftr-325	504	71	that	that	SCONJ
ftr-325	504	72	the	the	DET
ftr-325	504	73	firm	firm	NOUN
ftr-325	504	74	did	do	AUX
ftr-325	504	75	not	not	PART
ftr-325	504	76	organize	organize	VERB
ftr-325	504	77	as	as	ADP
ftr-325	504	78	a	a	DET
ftr-325	504	79	pass	pass	VERB
ftr-325	504	80	-	-	PUNCT
ftr-325	504	81	through	through	ADP
ftr-325	504	82	entity	entity	NOUN
ftr-325	504	83	,	,	PUNCT
ftr-325	504	84	but	but	CCONJ
ftr-325	504	85	noted	note	VERB
ftr-325	504	86	that	that	SCONJ
ftr-325	504	87	it	it	PRON
ftr-325	504	88	had	have	VERB
ftr-325	504	89	to	to	PART
ftr-325	504	90	accept	accept	VERB
ftr-325	504	91	the	the	DET
ftr-325	504	92	consequences	consequence	NOUN
ftr-325	504	93	of	of	ADP
ftr-325	504	94	its	its	PRON
ftr-325	504	95	entity	entity	NOUN
ftr-325	504	96	choice	choice	NOUN
ftr-325	504	97	,	,	PUNCT
ftr-325	504	98	―that	―that	INTJ
ftr-325	504	99	in	in	ADP
ftr-325	504	100	this	this	DET
ftr-325	504	101	case	case	NOUN
ftr-325	504	102	include[d	include[d	PROPN
ftr-325	504	103	]	]	PUNCT
ftr-325	504	104	a	a	DET
ftr-325	504	105	large	large	ADJ
ftr-325	504	106	tax	tax	NOUN
ftr-325	504	107	deficiency	deficiency	NOUN
ftr-325	504	108	and	and	CCONJ
ftr-325	504	109	a	a	DET
ftr-325	504	110	hefty	hefty	ADJ
ftr-325	504	111	penalty.‖	penalty.‖	VERB
ftr-325	504	112			NOUN
ftr-325	504	113	see	see	VERB
ftr-325	504	114	pediatric	pediatric	ADJ
ftr-325	504	115	surgical	surgical	ADJ
ftr-325	504	116	assocs	assocs	PROPN
ftr-325	504	117	.	.	PROPN
ftr-325	504	118	,	,	PUNCT
ftr-325	504	119	p.c	p.c	PROPN
ftr-325	504	120	.	.	PROPN
ftr-325	504	121	v.	v.	PROPN
ftr-325	504	122	commissioner	commissioner	PROPN
ftr-325	504	123	,	,	PUNCT
ftr-325	504	124	t.c	t.c	PROPN
ftr-325	504	125	.	.	PROPN
ftr-325	504	126	memo	memo	NOUN
ftr-325	504	127	.	.	PUNCT
ftr-325	505	1	2001	2001	NUM
ftr-325	505	2	-	-	SYM
ftr-325	505	3	81	81	NUM
ftr-325	505	4	(	(	PUNCT
ftr-325	505	5	relating	relate	VERB
ftr-325	505	6	to	to	ADP
ftr-325	505	7	the	the	DET
ftr-325	505	8	non	non	ADJ
ftr-325	505	9	-	-	NOUN
ftr-325	505	10	deductibility	deductibility	NOUN
ftr-325	505	11	of	of	ADP
ftr-325	505	12	compensation	compensation	NOUN
ftr-325	505	13	paid	pay	VERB
ftr-325	505	14	to	to	PART
ftr-325	505	15	shareholder	shareholder	NOUN
ftr-325	505	16	employees	employee	NOUN
ftr-325	505	17	derived	derive	VERB
ftr-325	505	18	from	from	ADP
ftr-325	505	19	earnings	earning	NOUN
ftr-325	505	20	resulting	result	VERB
ftr-325	505	21	from	from	ADP
ftr-325	505	22	the	the	DET
ftr-325	505	23	efforts	effort	NOUN
ftr-325	505	24	of	of	ADP
ftr-325	505	25	non	non	ADJ
ftr-325	505	26	-	-	ADJ
ftr-325	505	27	shareholder	shareholder	ADJ
ftr-325	505	28	professionals	professional	NOUN
ftr-325	505	29	)	)	PUNCT
ftr-325	505	30	.	.	PUNCT
ftr-325	506	1			NOUN
ftr-325	506	2	shades	shade	NOUN
ftr-325	506	3	of	of	ADP
ftr-325	506	4	charles	charles	PROPN
ftr-325	506	5	mccandless	mccandless	PROPN
ftr-325	506	6	tile	tile	PROPN
ftr-325	506	7	service	service	PROPN
ftr-325	506	8	v.	v.	ADP
ftr-325	506	9	united	united	PROPN
ftr-325	506	10	states	states	PROPN
ftr-325	506	11	,	,	PUNCT
ftr-325	506	12	191	191	NUM
ftr-325	506	13	ct	ct	NOUN
ftr-325	506	14	.	.	PUNCT
ftr-325	506	15	cl	cl	NOUN
ftr-325	506	16	.	.	PROPN
ftr-325	506	17	108	108	NUM
ftr-325	506	18	,	,	PUNCT
ftr-325	506	19	422	422	NUM
ftr-325	506	20	f.2d	f.2d	NUM
ftr-325	506	21	1336	1336	NUM
ftr-325	506	22	(	(	PUNCT
ftr-325	506	23	ct	ct	PROPN
ftr-325	506	24	.	.	PUNCT
ftr-325	506	25	cl	cl	NOUN
ftr-325	506	26	.	.	PUNCT
ftr-325	506	27	1970	1970	NUM
ftr-325	506	28	)	)	PUNCT
ftr-325	506	29	.	.	PUNCT
ftr-325	507	1	it	it	PRON
ftr-325	507	2	held	hold	VERB
ftr-325	507	3	that	that	SCONJ
ftr-325	507	4	15	15	NUM
ftr-325	507	5	percent	percent	NOUN
ftr-325	507	6	of	of	ADP
ftr-325	507	7	profits	profit	NOUN
ftr-325	507	8	(	(	PUNCT
ftr-325	507	9	before	before	SCONJ
ftr-325	507	10	stockholders	stockholder	NOUN
ftr-325	507	11	‘	'	PUNCT
ftr-325	507	12	salaries	salary	NOUN
ftr-325	507	13	)	)	PUNCT
ftr-325	507	14	should	should	AUX
ftr-325	507	15	be	be	AUX
ftr-325	507	16	considered	consider	VERB
ftr-325	507	17	as	as	ADP
ftr-325	507	18	a	a	DET
ftr-325	507	19	dividend	dividend	NOUN
ftr-325	507	20	,	,	PUNCT
ftr-325	507	21	and	and	CCONJ
ftr-325	507	22	should	should	AUX
ftr-325	507	23	reduce	reduce	VERB
ftr-325	507	24	the	the	DET
ftr-325	507	25	deduction	deduction	NOUN
ftr-325	507	26	for	for	ADP
ftr-325	507	27	salaries	salary	NOUN
ftr-325	507	28	paid	pay	VERB
ftr-325	507	29	accordingly	accordingly	ADV
ftr-325	507	30	.	.	PUNCT
ftr-325	508	1	that	that	DET
ftr-325	508	2	case	case	NOUN
ftr-325	508	3	aroused	arouse	VERB
ftr-325	508	4	a	a	DET
ftr-325	508	5	great	great	ADJ
ftr-325	508	6	deal	deal	NOUN
ftr-325	508	7	of	of	ADP
ftr-325	508	8	interest	interest	NOUN
ftr-325	508	9	when	when	SCONJ
ftr-325	508	10	it	it	PRON
ftr-325	508	11	first	first	ADV
ftr-325	508	12	came	come	VERB
ftr-325	508	13	out	out	ADP
ftr-325	508	14	,	,	PUNCT
ftr-325	508	15	and	and	CCONJ
ftr-325	508	16	led	lead	VERB
ftr-325	508	17	to	to	ADP
ftr-325	508	18	all	all	DET
ftr-325	508	19	sorts	sort	NOUN
ftr-325	508	20	of	of	ADP
ftr-325	508	21	closely	closely	ADV
ftr-325	508	22	held	hold	VERB
ftr-325	508	23	corporations	corporation	NOUN
ftr-325	508	24	paying	pay	VERB
ftr-325	508	25	out	out	ADP
ftr-325	508	26	dividends	dividend	NOUN
ftr-325	508	27	of	of	ADP
ftr-325	508	28	about	about	ADV
ftr-325	508	29	$	$	SYM
ftr-325	508	30	1,000	1,000	NUM
ftr-325	508	31	per	per	ADP
ftr-325	508	32	year	year	NOUN
ftr-325	508	33	to	to	PART
ftr-325	508	34	establish	establish	VERB
ftr-325	508	35	a	a	DET
ftr-325	508	36	history	history	NOUN
ftr-325	508	37	of	of	ADP
ftr-325	508	38	paying	pay	VERB
ftr-325	508	39	dividends	dividend	NOUN
ftr-325	508	40	.	.	PUNCT
ftr-325	509	1	d.	d.	PROPN
ftr-325	509	2	miscellaneous	miscellaneous	ADJ
ftr-325	509	3	deductions	deduction	NOUN
ftr-325	509	4	1	1	NUM
ftr-325	509	5	.	.	X
ftr-325	509	6	standard	standard	ADJ
ftr-325	509	7	mileage	mileage	NOUN
ftr-325	509	8	rate	rate	NOUN
ftr-325	509	9	rules	rule	NOUN
ftr-325	509	10	published	publish	VERB
ftr-325	509	11	in	in	ADP
ftr-325	509	12	a	a	DET
ftr-325	509	13	revenue	revenue	NOUN
ftr-325	509	14	procedure	procedure	NOUN
ftr-325	509	15	while	while	SCONJ
ftr-325	509	16	the	the	DET
ftr-325	509	17	amounts	amount	NOUN
ftr-325	509	18	will	will	AUX
ftr-325	509	19	be	be	AUX
ftr-325	509	20	disclosed	disclose	VERB
ftr-325	509	21	in	in	ADP
ftr-325	509	22	a	a	DET
ftr-325	509	23	separate	separate	ADJ
ftr-325	509	24	notice	notice	NOUN
ftr-325	509	25	.	.	PUNCT
ftr-325	510	1	rev	rev	PROPN
ftr-325	510	2	.	.	PROPN
ftr-325	510	3	proc	proc	PROPN
ftr-325	510	4	.	.	PUNCT
ftr-325	511	1	2010	2010	NUM
ftr-325	511	2	-	-	SYM
ftr-325	511	3	51	51	NUM
ftr-325	511	4	,	,	PUNCT
ftr-325	511	5	2010	2010	NUM
ftr-325	511	6	-	-	SYM
ftr-325	511	7	51	51	NUM
ftr-325	511	8	i.r.b	i.r.b	NOUN
ftr-325	511	9	.	.	PUNCT
ftr-325	512	1	883	883	NUM
ftr-325	512	2	(	(	PUNCT
ftr-325	512	3	12/3/10	12/3/10	NUM
ftr-325	512	4	)	)	PUNCT
ftr-325	512	5	.	.	PUNCT
ftr-325	513	1	the	the	DET
ftr-325	513	2	irs	irs	PROPN
ftr-325	513	3	indicated	indicate	VERB
ftr-325	513	4	that	that	SCONJ
ftr-325	513	5	beginning	begin	VERB
ftr-325	513	6	in	in	ADP
ftr-325	513	7	2011	2011	NUM
ftr-325	513	8	it	it	PRON
ftr-325	513	9	will	will	AUX
ftr-325	513	10	publish	publish	VERB
ftr-325	513	11	mileage	mileage	NOUN
ftr-325	513	12	rates	rate	NOUN
ftr-325	513	13	in	in	ADP
ftr-325	513	14	a	a	DET
ftr-325	513	15	separate	separate	ADJ
ftr-325	513	16	annual	annual	ADJ
ftr-325	513	17	notice	notice	NOUN
ftr-325	513	18	.	.	PUNCT
ftr-325	514	1	the	the	DET
ftr-325	514	2	revenue	revenue	NOUN
ftr-325	514	3	procedure	procedure	NOUN
ftr-325	514	4	indicated	indicate	VERB
ftr-325	514	5	that	that	SCONJ
ftr-325	514	6	a	a	DET
ftr-325	514	7	taxpayer	taxpayer	NOUN
ftr-325	514	8	may	may	AUX
ftr-325	514	9	use	use	VERB
ftr-325	514	10	the	the	DET
ftr-325	514	11	business	business	NOUN
ftr-325	514	12	standard	standard	ADJ
ftr-325	514	13	mileage	mileage	NOUN
ftr-325	514	14	rate	rate	NOUN
ftr-325	514	15	to	to	PART
ftr-325	514	16	substantiate	substantiate	VERB
ftr-325	514	17	expenses	expense	NOUN
ftr-325	514	18	for	for	ADP
ftr-325	514	19	business	business	NOUN
ftr-325	514	20	use	use	NOUN
ftr-325	514	21	of	of	ADP
ftr-325	514	22	an	an	DET
ftr-325	514	23	2013	2013	NUM
ftr-325	514	24	]	]	PUNCT
ftr-325	514	25	recent	recent	ADJ
ftr-325	514	26	developments	development	NOUN
ftr-325	514	27	in	in	ADP
ftr-325	514	28	federal	federal	ADJ
ftr-325	514	29	income	income	NOUN
ftr-325	514	30	taxation	taxation	NOUN
ftr-325	514	31	527	527	NUM
ftr-325	514	32	automobile	automobile	NOUN
ftr-325	514	33	in	in	ADP
ftr-325	514	34	lieu	lieu	NOUN
ftr-325	514	35	of	of	ADP
ftr-325	514	36	fixed	fix	VERB
ftr-325	514	37	and	and	CCONJ
ftr-325	514	38	variable	variable	ADJ
ftr-325	514	39	costs	cost	NOUN
ftr-325	514	40	.	.	PUNCT
ftr-325	515	1	parking	parking	NOUN
ftr-325	515	2	fees	fee	NOUN
ftr-325	515	3	and	and	CCONJ
ftr-325	515	4	tolls	toll	NOUN
ftr-325	515	5	are	be	AUX
ftr-325	515	6	deductible	deductible	ADJ
ftr-325	515	7	as	as	ADP
ftr-325	515	8	separate	separate	ADJ
ftr-325	515	9	items	item	NOUN
ftr-325	515	10	.	.	PUNCT
ftr-325	516	1	the	the	DET
ftr-325	516	2	basis	basis	NOUN
ftr-325	516	3	of	of	ADP
ftr-325	516	4	an	an	DET
ftr-325	516	5	automobile	automobile	NOUN
ftr-325	516	6	used	use	VERB
ftr-325	516	7	for	for	ADP
ftr-325	516	8	business	business	NOUN
ftr-325	516	9	is	be	AUX
ftr-325	516	10	reduced	reduce	VERB
ftr-325	516	11	by	by	ADP
ftr-325	516	12	a	a	DET
ftr-325	516	13	per	per	ADP
ftr-325	516	14	-	-	PUNCT
ftr-325	516	15	mile	mile	NOUN
ftr-325	516	16	amount	amount	NOUN
ftr-325	516	17	published	publish	VERB
ftr-325	516	18	in	in	ADP
ftr-325	516	19	the	the	DET
ftr-325	516	20	annual	annual	ADJ
ftr-325	516	21	notice	notice	NOUN
ftr-325	516	22	.	.	PUNCT
ftr-325	517	1	separate	separate	ADJ
ftr-325	517	2	rates	rate	NOUN
ftr-325	517	3	are	be	AUX
ftr-325	517	4	provided	provide	VERB
ftr-325	517	5	both	both	CCONJ
ftr-325	517	6	for	for	ADP
ftr-325	517	7	charitable	charitable	ADJ
ftr-325	517	8	use	use	NOUN
ftr-325	517	9	of	of	ADP
ftr-325	517	10	an	an	DET
ftr-325	517	11	automobile	automobile	NOUN
ftr-325	517	12	and	and	CCONJ
ftr-325	517	13	medical	medical	ADJ
ftr-325	517	14	and	and	CCONJ
ftr-325	517	15	moving	move	VERB
ftr-325	517	16	use	use	NOUN
ftr-325	517	17	of	of	ADP
ftr-325	517	18	an	an	DET
ftr-325	517	19	automobile	automobile	NOUN
ftr-325	517	20	.	.	PUNCT
ftr-325	518	1	the	the	DET
ftr-325	518	2	revenue	revenue	NOUN
ftr-325	518	3	procedure	procedure	NOUN
ftr-325	518	4	also	also	ADV
ftr-325	518	5	provides	provide	VERB
ftr-325	518	6	details	detail	NOUN
ftr-325	518	7	for	for	ADP
ftr-325	518	8	treating	treat	VERB
ftr-325	518	9	as	as	ADV
ftr-325	518	10	substantiated	substantiate	VERB
ftr-325	518	11	a	a	DET
ftr-325	518	12	fixed	fix	VERB
ftr-325	518	13	and	and	CCONJ
ftr-325	518	14	variable	variable	ADJ
ftr-325	518	15	rate	rate	NOUN
ftr-325	518	16	allowance	allowance	NOUN
ftr-325	518	17	for	for	ADP
ftr-325	518	18	expenses	expense	NOUN
ftr-325	518	19	incurred	incur	VERB
ftr-325	518	20	by	by	ADP
ftr-325	518	21	an	an	DET
ftr-325	518	22	employee	employee	NOUN
ftr-325	518	23	in	in	ADP
ftr-325	518	24	driving	drive	VERB
ftr-325	518	25	an	an	DET
ftr-325	518	26	automobile	automobile	NOUN
ftr-325	518	27	owned	own	VERB
ftr-325	518	28	or	or	CCONJ
ftr-325	518	29	leased	lease	VERB
ftr-325	518	30	by	by	ADP
ftr-325	518	31	the	the	DET
ftr-325	518	32	employee	employee	NOUN
ftr-325	518	33	in	in	ADP
ftr-325	518	34	performing	perform	VERB
ftr-325	518	35	services	service	NOUN
ftr-325	518	36	for	for	ADP
ftr-325	518	37	the	the	DET
ftr-325	518	38	employer	employer	NOUN
ftr-325	518	39	.	.	PUNCT
ftr-325	519	1	a.	a.	PROPN
ftr-325	519	2	standard	standard	PROPN
ftr-325	519	3	mileage	mileage	NOUN
ftr-325	519	4	rates	rate	NOUN
ftr-325	519	5	for	for	ADP
ftr-325	519	6	2012	2012	NUM
ftr-325	519	7	.	.	PUNCT
ftr-325	520	1	notice	notice	VERB
ftr-325	520	2	2012	2012	NUM
ftr-325	520	3	-	-	SYM
ftr-325	520	4	1	1	NUM
ftr-325	520	5	,	,	PUNCT
ftr-325	520	6	2012	2012	NUM
ftr-325	520	7	-	-	SYM
ftr-325	520	8	2	2	NUM
ftr-325	520	9	i.r.b	i.r.b	NOUN
ftr-325	520	10	.	.	PUNCT
ftr-325	520	11	260	260	NUM
ftr-325	520	12	(	(	PUNCT
ftr-325	520	13	12/9/11	12/9/11	NUM
ftr-325	520	14	)	)	PUNCT
ftr-325	520	15	.	.	PUNCT
ftr-325	521	1	the	the	DET
ftr-325	521	2	standard	standard	ADJ
ftr-325	521	3	mileage	mileage	NOUN
ftr-325	521	4	rate	rate	NOUN
ftr-325	521	5	for	for	ADP
ftr-325	521	6	rolling	roll	VERB
ftr-325	521	7	the	the	DET
ftr-325	521	8	tires	tire	NOUN
ftr-325	521	9	after	after	SCONJ
ftr-325	521	10	1/1/12	1/1/12	PROPN
ftr-325	521	11	remains	remain	VERB
ftr-325	521	12	at	at	ADP
ftr-325	521	13	55.5	55.5	NUM
ftr-325	521	14	cents	cent	NOUN
ftr-325	521	15	(	(	PUNCT
ftr-325	521	16	23	23	NUM
ftr-325	521	17	cents	cent	NOUN
ftr-325	521	18	representing	represent	VERB
ftr-325	521	19	depreciation	depreciation	NOUN
ftr-325	521	20	)	)	PUNCT
ftr-325	521	21	.	.	PUNCT
ftr-325	522	1	the	the	DET
ftr-325	522	2	mileage	mileage	NOUN
ftr-325	522	3	rate	rate	NOUN
ftr-325	522	4	for	for	ADP
ftr-325	522	5	charitable	charitable	ADJ
ftr-325	522	6	service	service	NOUN
ftr-325	522	7	is	be	AUX
ftr-325	522	8	14	14	NUM
ftr-325	522	9	cents	cent	NOUN
ftr-325	522	10	,	,	PUNCT
ftr-325	522	11	and	and	CCONJ
ftr-325	522	12	for	for	ADP
ftr-325	522	13	medical	medical	ADJ
ftr-325	522	14	care	care	NOUN
ftr-325	522	15	or	or	CCONJ
ftr-325	522	16	moving	move	VERB
ftr-325	522	17	expenses	expense	NOUN
ftr-325	522	18	the	the	DET
ftr-325	522	19	rate	rate	NOUN
ftr-325	522	20	is	be	AUX
ftr-325	522	21	slightly	slightly	ADV
ftr-325	522	22	down	down	ADV
ftr-325	522	23	to	to	ADP
ftr-325	522	24	23	23	NUM
ftr-325	522	25	cents	cent	NOUN
ftr-325	522	26	.	.	PUNCT
ftr-325	523	1	the	the	DET
ftr-325	523	2	maximum	maximum	ADJ
ftr-325	523	3	standard	standard	ADJ
ftr-325	523	4	automobile	automobile	NOUN
ftr-325	523	5	cost	cost	NOUN
ftr-325	523	6	for	for	ADP
ftr-325	523	7	computing	compute	VERB
ftr-325	523	8	the	the	DET
ftr-325	523	9	allowance	allowance	NOUN
ftr-325	523	10	under	under	ADP
ftr-325	523	11	a	a	DET
ftr-325	523	12	fixed	fix	VERB
ftr-325	523	13	and	and	CCONJ
ftr-325	523	14	variable	variable	ADJ
ftr-325	523	15	rate	rate	NOUN
ftr-325	523	16	(	(	PUNCT
ftr-325	523	17	favr	favr	ADJ
ftr-325	523	18	)	)	PUNCT
ftr-325	523	19	plan	plan	NOUN
ftr-325	523	20	is	be	AUX
ftr-325	523	21	$	$	SYM
ftr-325	523	22	28,000	28,000	NUM
ftr-325	523	23	for	for	ADP
ftr-325	523	24	automobiles	automobile	NOUN
ftr-325	523	25	and	and	CCONJ
ftr-325	523	26	$	$	SYM
ftr-325	523	27	29,300	29,300	NUM
ftr-325	523	28	for	for	ADP
ftr-325	523	29	trucks	truck	NOUN
ftr-325	523	30	and	and	CCONJ
ftr-325	523	31	vans	van	NOUN
ftr-325	523	32	.	.	PUNCT
ftr-325	524	1	b.	b.	PROPN
ftr-325	524	2	add	add	VERB
ftr-325	524	3	one	one	NUM
ftr-325	524	4	cent	cent	NOUN
ftr-325	524	5	per	per	ADP
ftr-325	524	6	mile	mile	NOUN
ftr-325	524	7	for	for	ADP
ftr-325	524	8	2013	2013	NUM
ftr-325	524	9	(	(	PUNCT
ftr-325	524	10	except	except	SCONJ
ftr-325	524	11	for	for	ADP
ftr-325	524	12	charitable	charitable	ADJ
ftr-325	524	13	service	service	NOUN
ftr-325	524	14	)	)	PUNCT
ftr-325	524	15	.	.	PUNCT
ftr-325	525	1	notice	notice	VERB
ftr-325	525	2	2012	2012	NUM
ftr-325	525	3	-	-	SYM
ftr-325	525	4	72	72	NUM
ftr-325	525	5	,	,	PUNCT
ftr-325	525	6	2012	2012	NUM
ftr-325	525	7	-	-	SYM
ftr-325	525	8	50	50	NUM
ftr-325	525	9	i.r.b	i.r.b	NOUN
ftr-325	525	10	.	.	PUNCT
ftr-325	526	1	613	613	NUM
ftr-325	526	2	(	(	PUNCT
ftr-325	526	3	11/21/12	11/21/12	NUM
ftr-325	526	4	)	)	PUNCT
ftr-325	526	5	.	.	PUNCT
ftr-325	527	1	the	the	DET
ftr-325	527	2	standard	standard	ADJ
ftr-325	527	3	mileage	mileage	NOUN
ftr-325	527	4	rate	rate	NOUN
ftr-325	527	5	for	for	ADP
ftr-325	527	6	business	business	NOUN
ftr-325	527	7	miles	mile	NOUN
ftr-325	527	8	in	in	ADP
ftr-325	527	9	2013	2013	NUM
ftr-325	527	10	goes	go	VERB
ftr-325	527	11	up	up	ADP
ftr-325	527	12	to	to	PART
ftr-325	527	13	56.5	56.5	NUM
ftr-325	527	14	cents	cent	NOUN
ftr-325	527	15	per	per	ADP
ftr-325	527	16	mile	mile	NOUN
ftr-325	527	17	(	(	PUNCT
ftr-325	527	18	with	with	ADP
ftr-325	527	19	23	23	NUM
ftr-325	527	20	cents	cent	NOUN
ftr-325	527	21	representing	represent	VERB
ftr-325	527	22	depreciation	depreciation	NOUN
ftr-325	527	23	)	)	PUNCT
ftr-325	527	24	,	,	PUNCT
ftr-325	527	25	and	and	CCONJ
ftr-325	527	26	the	the	DET
ftr-325	527	27	medical	medical	ADJ
ftr-325	527	28	/	/	SYM
ftr-325	527	29	moving	move	VERB
ftr-325	527	30	rate	rate	NOUN
ftr-325	527	31	goes	go	VERB
ftr-325	527	32	up	up	ADP
ftr-325	527	33	to	to	PART
ftr-325	527	34	24	24	NUM
ftr-325	527	35	cents	cent	NOUN
ftr-325	527	36	per	per	ADP
ftr-325	527	37	mile	mile	NOUN
ftr-325	527	38	.	.	PUNCT
ftr-325	528	1	the	the	DET
ftr-325	528	2	charitable	charitable	ADJ
ftr-325	528	3	mileage	mileage	NOUN
ftr-325	528	4	rate	rate	NOUN
ftr-325	528	5	remains	remain	VERB
ftr-325	528	6	fixed	fix	VERB
ftr-325	528	7	by	by	ADP
ftr-325	528	8	§	§	PROPN
ftr-325	528	9	170(i	170(i	PROPN
ftr-325	528	10	)	)	PUNCT
ftr-325	528	11	at	at	ADP
ftr-325	528	12	14	14	NUM
ftr-325	528	13	cents	cent	NOUN
ftr-325	528	14	.	.	PUNCT
ftr-325	529	1	c.	c.	NOUN
ftr-325	529	2	the	the	DET
ftr-325	529	3	irs	irs	PROPN
ftr-325	529	4	announces	announce	VERB
ftr-325	529	5	per	per	ADP
ftr-325	529	6	diem	diem	NOUN
ftr-325	529	7	rates	rate	NOUN
ftr-325	529	8	for	for	ADP
ftr-325	529	9	travel	travel	NOUN
ftr-325	529	10	away	away	ADV
ftr-325	529	11	from	from	ADP
ftr-325	529	12	home	home	NOUN
ftr-325	529	13	.	.	PUNCT
ftr-325	530	1	notice	notice	VERB
ftr-325	530	2	2012	2012	NUM
ftr-325	530	3	-	-	SYM
ftr-325	530	4	63	63	NUM
ftr-325	530	5	,	,	PUNCT
ftr-325	530	6	2012	2012	NUM
ftr-325	530	7	-	-	SYM
ftr-325	530	8	42	42	NUM
ftr-325	530	9	i.r.b	i.r.b	NOUN
ftr-325	530	10	.	.	PUNCT
ftr-325	531	1	496	496	NUM
ftr-325	531	2	(	(	PUNCT
ftr-325	531	3	9/26/12	9/26/12	PROPN
ftr-325	531	4	)	)	PUNCT
ftr-325	531	5	.	.	PUNCT
ftr-325	532	1	per	per	ADP
ftr-325	532	2	diem	diem	NOUN
ftr-325	532	3	reimbursement	reimbursement	NOUN
ftr-325	532	4	rates	rate	NOUN
ftr-325	532	5	in	in	ADP
ftr-325	532	6	lieu	lieu	NOUN
ftr-325	532	7	of	of	ADP
ftr-325	532	8	substantiated	substantiated	ADJ
ftr-325	532	9	expenses	expense	NOUN
ftr-325	532	10	under	under	ADP
ftr-325	532	11	rev	rev	PROPN
ftr-325	532	12	.	.	PROPN
ftr-325	532	13	proc	proc	PROPN
ftr-325	532	14	.	.	PUNCT
ftr-325	533	1	2011	2011	NUM
ftr-325	533	2	-	-	SYM
ftr-325	533	3	47	47	NUM
ftr-325	533	4	,	,	PUNCT
ftr-325	533	5	2011	2011	NUM
ftr-325	533	6	-	-	SYM
ftr-325	533	7	42	42	NUM
ftr-325	533	8	i.r.b	i.r.b	NOUN
ftr-325	533	9	.	.	PUNCT
ftr-325	534	1	520	520	NUM
ftr-325	534	2	,	,	PUNCT
ftr-325	534	3	effective	effective	ADJ
ftr-325	534	4	for	for	ADP
ftr-325	534	5	travel	travel	NOUN
ftr-325	534	6	after	after	ADP
ftr-325	534	7	10/1/12	10/1/12	NUM
ftr-325	534	8	,	,	PUNCT
ftr-325	534	9	are	be	AUX
ftr-325	534	10	unchanged	unchanged	ADJ
ftr-325	534	11	from	from	ADP
ftr-325	534	12	2011	2011	NUM
ftr-325	534	13	.	.	PUNCT
ftr-325	535	1	one	one	NUM
ftr-325	535	2	revision	revision	NOUN
ftr-325	535	3	,	,	PUNCT
ftr-325	535	4	however	however	ADV
ftr-325	535	5	,	,	PUNCT
ftr-325	535	6	removes	remove	VERB
ftr-325	535	7	transportation	transportation	NOUN
ftr-325	535	8	expenses	expense	NOUN
ftr-325	535	9	between	between	ADP
ftr-325	535	10	points	point	NOUN
ftr-325	535	11	,	,	PUNCT
ftr-325	535	12	lodging	lodging	NOUN
ftr-325	535	13	and	and	CCONJ
ftr-325	535	14	meals	meal	NOUN
ftr-325	535	15	,	,	PUNCT
ftr-325	535	16	and	and	CCONJ
ftr-325	535	17	mailing	mail	VERB
ftr-325	535	18	expense	expense	NOUN
ftr-325	535	19	for	for	ADP
ftr-325	535	20	travel	travel	NOUN
ftr-325	535	21	vouchers	voucher	NOUN
ftr-325	535	22	from	from	ADP
ftr-325	535	23	incidental	incidental	ADJ
ftr-325	535	24	expenses	expense	NOUN
ftr-325	535	25	,	,	PUNCT
ftr-325	535	26	so	so	SCONJ
ftr-325	535	27	that	that	SCONJ
ftr-325	535	28	these	these	DET
ftr-325	535	29	items	item	NOUN
ftr-325	535	30	may	may	AUX
ftr-325	535	31	be	be	AUX
ftr-325	535	32	separately	separately	ADV
ftr-325	535	33	reimbursed	reimburse	VERB
ftr-325	535	34	for	for	ADP
ftr-325	535	35	travelers	traveler	NOUN
ftr-325	535	36	using	use	VERB
ftr-325	535	37	the	the	DET
ftr-325	535	38	per	per	ADJ
ftr-325	535	39	diem	diem	NOUN
ftr-325	535	40	method	method	NOUN
ftr-325	535	41	.	.	PUNCT
ftr-325	536	1	per	per	ADP
ftr-325	536	2	diem	diem	NOUN
ftr-325	536	3	rates	rate	NOUN
ftr-325	536	4	are	be	AUX
ftr-325	536	5	as	as	SCONJ
ftr-325	536	6	follows	follow	VERB
ftr-325	536	7	:	:	PUNCT
ftr-325	536	8			PRON
ftr-325	536	9	the	the	DET
ftr-325	536	10	special	special	ADJ
ftr-325	536	11	meals	meal	NOUN
ftr-325	536	12	and	and	CCONJ
ftr-325	536	13	incidental	incidental	ADJ
ftr-325	536	14	rates	rate	NOUN
ftr-325	536	15	for	for	ADP
ftr-325	536	16	the	the	DET
ftr-325	536	17	transportation	transportation	NOUN
ftr-325	536	18	industry	industry	NOUN
ftr-325	536	19	are	be	AUX
ftr-325	536	20	$	$	SYM
ftr-325	536	21	59	59	NUM
ftr-325	536	22	within	within	ADP
ftr-325	536	23	conus	conus	NOUN
ftr-325	536	24	and	and	CCONJ
ftr-325	536	25	$	$	SYM
ftr-325	536	26	64	64	NUM
ftr-325	536	27	oconus	oconu	NOUN
ftr-325	536	28	.	.	PUNCT
ftr-325	537	1			X
ftr-325	537	2	incidental	incidental	ADJ
ftr-325	537	3	expense	expense	NOUN
ftr-325	537	4	deduction	deduction	NOUN
ftr-325	537	5	for	for	ADP
ftr-325	537	6	any	any	DET
ftr-325	537	7	location	location	NOUN
ftr-325	537	8	is	be	AUX
ftr-325	537	9	$	$	SYM
ftr-325	537	10	5	5	NUM
ftr-325	537	11	per	per	ADP
ftr-325	537	12	day	day	NOUN
ftr-325	537	13	(	(	PUNCT
ftr-325	537	14	the	the	DET
ftr-325	537	15	irs	irs	PROPN
ftr-325	537	16	believes	believe	VERB
ftr-325	537	17	in	in	ADP
ftr-325	537	18	cheap	cheap	ADJ
ftr-325	537	19	tippers	tipper	NOUN
ftr-325	537	20	)	)	PUNCT
ftr-325	537	21	.	.	PUNCT
ftr-325	538	1			X
ftr-325	538	2	rates	rate	NOUN
ftr-325	538	3	for	for	ADP
ftr-325	538	4	travel	travel	NOUN
ftr-325	538	5	within	within	ADP
ftr-325	538	6	conus	conus	NOUN
ftr-325	538	7	are	be	AUX
ftr-325	538	8	$	$	SYM
ftr-325	538	9	242	242	NUM
ftr-325	538	10	per	per	ADP
ftr-325	538	11	day	day	NOUN
ftr-325	538	12	for	for	ADP
ftr-325	538	13	high	high	ADJ
ftr-325	538	14	cost	cost	NOUN
ftr-325	538	15	localities	locality	NOUN
ftr-325	538	16	(	(	PUNCT
ftr-325	538	17	listed	list	VERB
ftr-325	538	18	in	in	ADP
ftr-325	538	19	the	the	DET
ftr-325	538	20	notice	notice	NOUN
ftr-325	538	21	)	)	PUNCT
ftr-325	538	22	and	and	CCONJ
ftr-325	538	23	$	$	SYM
ftr-325	538	24	163	163	NUM
ftr-325	538	25	for	for	ADP
ftr-325	538	26	all	all	DET
ftr-325	538	27	others	other	NOUN
ftr-325	538	28	.	.	PUNCT
ftr-325	539	1	the	the	DET
ftr-325	539	2	portion	portion	NOUN
ftr-325	539	3	allowed	allow	VERB
ftr-325	539	4	for	for	ADP
ftr-325	539	5	meals	meal	NOUN
ftr-325	539	6	is	be	AUX
ftr-325	539	7	$	$	SYM
ftr-325	539	8	65	65	NUM
ftr-325	539	9	in	in	ADP
ftr-325	539	10	a	a	DET
ftr-325	539	11	high	high	ADJ
ftr-325	539	12	-	-	PUNCT
ftr-325	539	13	cost	cost	NOUN
ftr-325	539	14	locality	locality	NOUN
ftr-325	539	15	and	and	CCONJ
ftr-325	539	16	$	$	SYM
ftr-325	539	17	52	52	NUM
ftr-325	539	18	for	for	ADP
ftr-325	539	19	others	other	NOUN
ftr-325	539	20	.	.	PUNCT
ftr-325	540	1	d.	d.	PROPN
ftr-325	540	2	rev	rev	PROPN
ftr-325	540	3	.	.	PROPN
ftr-325	541	1	rul	rul	PROPN
ftr-325	541	2	.	.	PUNCT
ftr-325	541	3	2012	2012	NUM
ftr-325	541	4	-	-	SYM
ftr-325	541	5	27	27	NUM
ftr-325	541	6	,	,	PUNCT
ftr-325	541	7	2012	2012	NUM
ftr-325	541	8	-	-	SYM
ftr-325	541	9	41	41	NUM
ftr-325	541	10	i.r.b	i.r.b	NOUN
ftr-325	541	11	.	.	PUNCT
ftr-325	542	1	435	435	NUM
ftr-325	542	2	(	(	PUNCT
ftr-325	542	3	10/4/12	10/4/12	NUM
ftr-325	542	4	)	)	PUNCT
ftr-325	542	5	.	.	PUNCT
ftr-325	543	1	the	the	DET
ftr-325	543	2	irs	irs	PROPN
ftr-325	543	3	has	have	AUX
ftr-325	543	4	provided	provide	VERB
ftr-325	543	5	standard	standard	ADJ
ftr-325	543	6	industry	industry	NOUN
ftr-325	543	7	fare	fare	NOUN
ftr-325	543	8	level	level	NOUN
ftr-325	543	9	cents	cent	NOUN
ftr-325	543	10	-	-	PUNCT
ftr-325	543	11	per	per	ADP
ftr-325	543	12	-	-	PUNCT
ftr-325	543	13	mile	mile	NOUN
ftr-325	543	14	528	528	NUM
ftr-325	543	15	florida	florida	PROPN
ftr-325	543	16	tax	tax	NOUN
ftr-325	543	17	review	review	NOUN
ftr-325	543	18	[	[	X
ftr-325	543	19	vol	vol	NOUN
ftr-325	543	20	.	.	PUNCT
ftr-325	543	21	13:10	13:10	NUM
ftr-325	543	22	and	and	CCONJ
ftr-325	543	23	terminal	terminal	ADJ
ftr-325	543	24	charges	charge	NOUN
ftr-325	543	25	for	for	ADP
ftr-325	543	26	the	the	DET
ftr-325	543	27	second	second	ADJ
ftr-325	543	28	half	half	NOUN
ftr-325	543	29	of	of	ADP
ftr-325	543	30	2012	2012	NUM
ftr-325	543	31	for	for	ADP
ftr-325	543	32	determining	determine	VERB
ftr-325	543	33	the	the	DET
ftr-325	543	34	value	value	NOUN
ftr-325	543	35	of	of	ADP
ftr-325	543	36	non	non	ADJ
ftr-325	543	37	-	-	ADJ
ftr-325	543	38	commercial	commercial	ADJ
ftr-325	543	39	flights	flight	NOUN
ftr-325	543	40	on	on	ADP
ftr-325	543	41	employer	employer	NOUN
ftr-325	543	42	provided	provide	VERB
ftr-325	543	43	aircraft	aircraft	NOUN
ftr-325	543	44	.	.	PUNCT
ftr-325	544	1	under	under	ADP
ftr-325	544	2	reg	reg	NOUN
ftr-325	544	3	.	.	PUNCT
ftr-325	545	1	§	§	PROPN
ftr-325	545	2	1.6121(g	1.6121(g	NUM
ftr-325	545	3	)	)	PUNCT
ftr-325	545	4	the	the	DET
ftr-325	545	5	value	value	NOUN
ftr-325	545	6	of	of	ADP
ftr-325	545	7	a	a	DET
ftr-325	545	8	non	non	ADJ
ftr-325	545	9	-	-	ADJ
ftr-325	545	10	commercial	commercial	ADJ
ftr-325	545	11	flight	flight	NOUN
ftr-325	545	12	is	be	AUX
ftr-325	545	13	determined	determine	VERB
ftr-325	545	14	by	by	ADP
ftr-325	545	15	multiplying	multiply	VERB
ftr-325	545	16	the	the	DET
ftr-325	545	17	standard	standard	ADJ
ftr-325	545	18	industry	industry	NOUN
ftr-325	545	19	fare	fare	VERB
ftr-325	545	20	cents	cent	NOUN
ftr-325	545	21	-	-	PUNCT
ftr-325	545	22	per	per	ADP
ftr-325	545	23	-	-	PUNCT
ftr-325	545	24	mile	mile	NOUN
ftr-325	545	25	rate	rate	NOUN
ftr-325	545	26	by	by	ADP
ftr-325	545	27	the	the	DET
ftr-325	545	28	applicable	applicable	ADJ
ftr-325	545	29	aircraft	aircraft	NOUN
ftr-325	545	30	multiple	multiple	NOUN
ftr-325	545	31	and	and	CCONJ
ftr-325	545	32	adding	add	VERB
ftr-325	545	33	the	the	DET
ftr-325	545	34	applicable	applicable	ADJ
ftr-325	545	35	terminal	terminal	ADJ
ftr-325	545	36	charge	charge	NOUN
ftr-325	545	37	.	.	PUNCT
ftr-325	546	1	2	2	X
ftr-325	546	2	.	.	X
ftr-325	546	3	the	the	DET
ftr-325	546	4	empire	empire	NOUN
ftr-325	546	5	strikes	strike	VERB
ftr-325	546	6	back	back	ADV
ftr-325	546	7	against	against	ADP
ftr-325	546	8	the	the	DET
ftr-325	546	9	―millennium	―millennium	ADV
ftr-325	546	10	plan.‖	plan.‖	NOUN
ftr-325	546	11	goyak	goyak	NOUN
ftr-325	546	12	v.	v.	PROPN
ftr-325	546	13	commissioner	commissioner	PROPN
ftr-325	546	14	,	,	PUNCT
ftr-325	546	15	t.c	t.c	PROPN
ftr-325	546	16	.	.	PROPN
ftr-325	546	17	memo	memo	NOUN
ftr-325	546	18	.	.	PUNCT
ftr-325	547	1	2012	2012	NUM
ftr-325	547	2	-	-	SYM
ftr-325	547	3	13	13	NUM
ftr-325	547	4	(	(	PUNCT
ftr-325	547	5	1/11/12	1/11/12	NUM
ftr-325	547	6	)	)	PUNCT
ftr-325	547	7	.	.	PUNCT
ftr-325	548	1	the	the	DET
ftr-325	548	2	individual	individual	ADJ
ftr-325	548	3	husband	husband	NOUN
ftr-325	548	4	and	and	CCONJ
ftr-325	548	5	wife	wife	NOUN
ftr-325	548	6	taxpayers	taxpayer	NOUN
ftr-325	548	7	‘	'	PUNCT
ftr-325	548	8	wholly	wholly	ADV
ftr-325	548	9	owned	own	VERB
ftr-325	548	10	corporation	corporation	NOUN
ftr-325	548	11	,	,	PUNCT
ftr-325	548	12	goyak	goyak	PROPN
ftr-325	548	13	&	&	CCONJ
ftr-325	548	14	associates	associates	PROPN
ftr-325	548	15	,	,	PUNCT
ftr-325	548	16	contributed	contribute	VERB
ftr-325	548	17	$	$	SYM
ftr-325	548	18	1.4	1.4	NUM
ftr-325	548	19	million	million	NUM
ftr-325	548	20	to	to	ADP
ftr-325	548	21	a	a	DET
ftr-325	548	22	purported	purport	VERB
ftr-325	548	23	§	§	PROPN
ftr-325	548	24	419a(f)(6	419a(f)(6	NUM
ftr-325	548	25	)	)	PUNCT
ftr-325	548	26	employee	employee	NOUN
ftr-325	548	27	welfare	welfare	NOUN
ftr-325	548	28	benefit	benefit	NOUN
ftr-325	548	29	plan	plan	NOUN
ftr-325	548	30	,	,	PUNCT
ftr-325	548	31	known	know	VERB
ftr-325	548	32	as	as	ADP
ftr-325	548	33	the	the	DET
ftr-325	548	34	―millennium	―millennium	PROPN
ftr-325	548	35	plan,‖	plan,‖	PROPN
ftr-325	548	36	of	of	ADP
ftr-325	548	37	which	which	PRON
ftr-325	548	38	the	the	DET
ftr-325	548	39	taxpayer	taxpayer	NOUN
ftr-325	548	40	husband	husband	NOUN
ftr-325	548	41	was	be	AUX
ftr-325	548	42	the	the	DET
ftr-325	548	43	sole	sole	ADJ
ftr-325	548	44	beneficiary	beneficiary	NOUN
ftr-325	548	45	with	with	ADP
ftr-325	548	46	respect	respect	NOUN
ftr-325	548	47	to	to	ADP
ftr-325	548	48	goyak	goyak	PROPN
ftr-325	548	49	&	&	CCONJ
ftr-325	548	50	associates	associates	PROPN
ftr-325	548	51	,	,	PUNCT
ftr-325	548	52	and	and	CCONJ
ftr-325	548	53	goyak	goyak	PROPN
ftr-325	548	54	&	&	CCONJ
ftr-325	548	55	associates	associates	PROPN
ftr-325	548	56	claimed	claim	VERB
ftr-325	548	57	a	a	DET
ftr-325	548	58	§	§	PROPN
ftr-325	548	59	162	162	NUM
ftr-325	548	60	deduction	deduction	NOUN
ftr-325	548	61	.	.	PUNCT
ftr-325	549	1	the	the	DET
ftr-325	549	2	tax	tax	NOUN
ftr-325	549	3	court	court	NOUN
ftr-325	549	4	(	(	PUNCT
ftr-325	549	5	judge	judge	NOUN
ftr-325	549	6	goeke	goeke	ADJ
ftr-325	549	7	)	)	PUNCT
ftr-325	549	8	held	hold	VERB
ftr-325	549	9	that	that	SCONJ
ftr-325	549	10	the	the	DET
ftr-325	549	11	amount	amount	NOUN
ftr-325	549	12	was	be	AUX
ftr-325	549	13	a	a	DET
ftr-325	549	14	constructive	constructive	ADJ
ftr-325	549	15	dividend	dividend	NOUN
ftr-325	549	16	to	to	ADP
ftr-325	549	17	mr	mr	PROPN
ftr-325	549	18	.	.	PROPN
ftr-325	549	19	goyak	goyak	PROPN
ftr-325	549	20	,	,	PUNCT
ftr-325	549	21	rather	rather	ADV
ftr-325	549	22	than	than	ADP
ftr-325	549	23	a	a	DET
ftr-325	549	24	deductible	deductible	ADJ
ftr-325	549	25	ordinary	ordinary	ADJ
ftr-325	549	26	and	and	CCONJ
ftr-325	549	27	necessary	necessary	ADJ
ftr-325	549	28	business	business	NOUN
ftr-325	549	29	expense	expense	NOUN
ftr-325	549	30	.	.	PUNCT
ftr-325	550	1	the	the	DET
ftr-325	550	2	covered	covered	ADJ
ftr-325	550	3	employee	employee	NOUN
ftr-325	550	4	,	,	PUNCT
ftr-325	550	5	i.e.	i.e.	X
ftr-325	550	6	,	,	PUNCT
ftr-325	550	7	mr	mr	PROPN
ftr-325	550	8	.	.	PROPN
ftr-325	550	9	goyak	goyak	PROPN
ftr-325	550	10	,	,	PUNCT
ftr-325	550	11	in	in	ADP
ftr-325	550	12	the	the	DET
ftr-325	550	13	plan	plan	NOUN
ftr-325	550	14	was	be	AUX
ftr-325	550	15	able	able	ADJ
ftr-325	550	16	to	to	PART
ftr-325	550	17	(	(	PUNCT
ftr-325	550	18	1	1	X
ftr-325	550	19	)	)	PUNCT
ftr-325	550	20	freely	freely	ADV
ftr-325	550	21	void	void	VERB
ftr-325	550	22	his	his	PRON
ftr-325	550	23	participation	participation	NOUN
ftr-325	550	24	in	in	ADP
ftr-325	550	25	the	the	DET
ftr-325	550	26	plan	plan	NOUN
ftr-325	550	27	and	and	CCONJ
ftr-325	550	28	have	have	VERB
ftr-325	550	29	the	the	DET
ftr-325	550	30	life	life	NOUN
ftr-325	550	31	insurance	insurance	NOUN
ftr-325	550	32	policy	policy	NOUN
ftr-325	550	33	maintained	maintain	VERB
ftr-325	550	34	by	by	ADP
ftr-325	550	35	the	the	DET
ftr-325	550	36	plan	plan	NOUN
ftr-325	550	37	distributed	distribute	VERB
ftr-325	550	38	to	to	ADP
ftr-325	550	39	him	he	PRON
ftr-325	550	40	,	,	PUNCT
ftr-325	550	41	or	or	CCONJ
ftr-325	550	42	(	(	PUNCT
ftr-325	550	43	2	2	X
ftr-325	550	44	)	)	PUNCT
ftr-325	550	45	receive	receive	VERB
ftr-325	550	46	life	life	NOUN
ftr-325	550	47	benefits	benefit	NOUN
ftr-325	550	48	at	at	ADP
ftr-325	550	49	a	a	DET
ftr-325	550	50	time	time	NOUN
ftr-325	550	51	of	of	ADP
ftr-325	550	52	his	his	PRON
ftr-325	550	53	choosing	choosing	NOUN
ftr-325	550	54	by	by	ADP
ftr-325	550	55	―timing‖	―timing‖	ADV
ftr-325	550	56	a	a	DET
ftr-325	550	57	severance	severance	NOUN
ftr-325	550	58	event	event	NOUN
ftr-325	550	59	.	.	PUNCT
ftr-325	551	1	a	a	DET
ftr-325	551	2	20	20	NUM
ftr-325	551	3	percent	percent	NOUN
ftr-325	551	4	§	§	PROPN
ftr-325	551	5	6662	6662	NUM
ftr-325	551	6	accuracy	accuracy	NOUN
ftr-325	551	7	-	-	PUNCT
ftr-325	551	8	related	relate	VERB
ftr-325	551	9	penalty	penalty	NOUN
ftr-325	551	10	was	be	AUX
ftr-325	551	11	upheld	uphold	VERB
ftr-325	551	12	.	.	PUNCT
ftr-325	552	1	3	3	X
ftr-325	552	2	.	.	X
ftr-325	552	3	reimbursement	reimbursement	NOUN
ftr-325	552	4	insurance	insurance	NOUN
ftr-325	552	5	is	be	AUX
ftr-325	552	6	really	really	ADV
ftr-325	552	7	a	a	DET
ftr-325	552	8	deposit	deposit	NOUN
ftr-325	552	9	.	.	PUNCT
ftr-325	553	1	f.w	f.w	PROPN
ftr-325	553	2	.	.	PROPN
ftr-325	553	3	services	services	PROPN
ftr-325	553	4	,	,	PUNCT
ftr-325	553	5	inc	inc	PROPN
ftr-325	553	6	.	.	PROPN
ftr-325	554	1	v.	v.	PROPN
ftr-325	554	2	commissioner	commissioner	PROPN
ftr-325	554	3	,	,	PUNCT
ftr-325	554	4	459	459	NUM
ftr-325	554	5	fed	feed	VERB
ftr-325	554	6	.	.	PUNCT
ftr-325	555	1	appx	appx	PROPN
ftr-325	555	2	.	.	PROPN
ftr-325	556	1	389	389	NUM
ftr-325	556	2	(	(	PUNCT
ftr-325	556	3	5th	5th	ADJ
ftr-325	556	4	cir	cir	NOUN
ftr-325	556	5	.	.	PUNCT
ftr-325	557	1	1/25/12	1/25/12	NUM
ftr-325	557	2	)	)	PUNCT
ftr-325	557	3	.	.	PUNCT
ftr-325	558	1	the	the	DET
ftr-325	558	2	taxpayer	taxpayer	NOUN
ftr-325	558	3	,	,	PUNCT
ftr-325	558	4	a	a	DET
ftr-325	558	5	temporary	temporary	ADJ
ftr-325	558	6	personnel	personnel	NOUN
ftr-325	558	7	agency	agency	NOUN
ftr-325	558	8	,	,	PUNCT
ftr-325	558	9	purchased	purchase	VERB
ftr-325	558	10	insurance	insurance	NOUN
ftr-325	558	11	policies	policy	NOUN
ftr-325	558	12	to	to	PART
ftr-325	558	13	cover	cover	VERB
ftr-325	558	14	workers	worker	NOUN
ftr-325	558	15	compensation	compensation	NOUN
ftr-325	558	16	and	and	CCONJ
ftr-325	558	17	employer‘s	employer‘s	PROPN
ftr-325	558	18	liability	liability	NOUN
ftr-325	558	19	.	.	PUNCT
ftr-325	559	1	the	the	DET
ftr-325	559	2	policies	policy	NOUN
ftr-325	559	3	required	require	VERB
ftr-325	559	4	the	the	DET
ftr-325	559	5	taxpayer	taxpayer	NOUN
ftr-325	559	6	to	to	PART
ftr-325	559	7	reimburse	reimburse	VERB
ftr-325	559	8	the	the	DET
ftr-325	559	9	insurer	insurer	NOUN
ftr-325	559	10	up	up	ADP
ftr-325	559	11	to	to	PART
ftr-325	559	12	$	$	SYM
ftr-325	559	13	500,000	500,000	NUM
ftr-325	559	14	for	for	ADP
ftr-325	559	15	each	each	DET
ftr-325	559	16	claim	claim	NOUN
ftr-325	559	17	.	.	PUNCT
ftr-325	560	1	to	to	PART
ftr-325	560	2	provide	provide	VERB
ftr-325	560	3	evidence	evidence	NOUN
ftr-325	560	4	of	of	ADP
ftr-325	560	5	financial	financial	ADJ
ftr-325	560	6	responsibility	responsibility	NOUN
ftr-325	560	7	to	to	ADP
ftr-325	560	8	the	the	DET
ftr-325	560	9	insurer	insurer	NOUN
ftr-325	560	10	,	,	PUNCT
ftr-325	560	11	the	the	DET
ftr-325	560	12	taxpayer	taxpayer	NOUN
ftr-325	560	13	entered	enter	VERB
ftr-325	560	14	into	into	ADP
ftr-325	560	15	a	a	DET
ftr-325	560	16	second	second	ADJ
ftr-325	560	17	―insurance‖	―insurance‖	PROPN
ftr-325	560	18	contract	contract	NOUN
ftr-325	560	19	to	to	PART
ftr-325	560	20	cover	cover	VERB
ftr-325	560	21	the	the	DET
ftr-325	560	22	reimbursement	reimbursement	NOUN
ftr-325	560	23	obligation	obligation	NOUN
ftr-325	560	24	.	.	PUNCT
ftr-325	561	1	the	the	DET
ftr-325	561	2	second	second	ADJ
ftr-325	561	3	contract	contract	NOUN
ftr-325	561	4	provided	provide	VERB
ftr-325	561	5	for	for	ADP
ftr-325	561	6	an	an	DET
ftr-325	561	7	estimated	estimate	VERB
ftr-325	561	8	premium	premium	NOUN
ftr-325	561	9	of	of	ADP
ftr-325	561	10	$	$	SYM
ftr-325	561	11	3.9	3.9	NUM
ftr-325	561	12	million	million	NUM
ftr-325	561	13	.	.	PUNCT
ftr-325	562	1	the	the	DET
ftr-325	562	2	actual	actual	ADJ
ftr-325	562	3	premium	premium	NOUN
ftr-325	562	4	would	would	AUX
ftr-325	562	5	be	be	AUX
ftr-325	562	6	determined	determine	VERB
ftr-325	562	7	at	at	ADP
ftr-325	562	8	the	the	DET
ftr-325	562	9	end	end	NOUN
ftr-325	562	10	of	of	ADP
ftr-325	562	11	the	the	DET
ftr-325	562	12	policy	policy	NOUN
ftr-325	562	13	year	year	NOUN
ftr-325	562	14	and	and	CCONJ
ftr-325	562	15	provided	provide	VERB
ftr-325	562	16	for	for	ADP
ftr-325	562	17	an	an	DET
ftr-325	562	18	increase	increase	NOUN
ftr-325	562	19	or	or	CCONJ
ftr-325	562	20	decrease	decrease	NOUN
ftr-325	562	21	in	in	ADP
ftr-325	562	22	the	the	DET
ftr-325	562	23	amount	amount	NOUN
ftr-325	562	24	owed	owe	VERB
ftr-325	562	25	depending	depend	VERB
ftr-325	562	26	upon	upon	SCONJ
ftr-325	562	27	experience	experience	NOUN
ftr-325	562	28	.	.	PUNCT
ftr-325	563	1	the	the	DET
ftr-325	563	2	taxpayer	taxpayer	NOUN
ftr-325	563	3	claimed	claim	VERB
ftr-325	563	4	a	a	DET
ftr-325	563	5	§	§	PROPN
ftr-325	563	6	162	162	NUM
ftr-325	563	7	deduction	deduction	NOUN
ftr-325	563	8	for	for	ADP
ftr-325	563	9	the	the	DET
ftr-325	563	10	full	full	ADJ
ftr-325	563	11	premium	premium	NOUN
ftr-325	563	12	.	.	PUNCT
ftr-325	564	1	upholding	uphold	VERB
ftr-325	564	2	the	the	DET
ftr-325	564	3	tax	tax	NOUN
ftr-325	564	4	court	court	NOUN
ftr-325	564	5	,	,	PUNCT
ftr-325	564	6	the	the	DET
ftr-325	564	7	circuit	circuit	NOUN
ftr-325	564	8	court	court	NOUN
ftr-325	564	9	agreed	agree	VERB
ftr-325	564	10	with	with	ADP
ftr-325	564	11	the	the	DET
ftr-325	564	12	irs	irs	PROPN
ftr-325	564	13	position	position	NOUN
ftr-325	564	14	that	that	SCONJ
ftr-325	564	15	the	the	DET
ftr-325	564	16	premium	premium	NOUN
ftr-325	564	17	paid	pay	VERB
ftr-325	564	18	was	be	AUX
ftr-325	564	19	a	a	DET
ftr-325	564	20	non	non	ADJ
ftr-325	564	21	-	-	ADJ
ftr-325	564	22	deductible	deductible	ADJ
ftr-325	564	23	deposit	deposit	NOUN
ftr-325	564	24	on	on	ADP
ftr-325	564	25	the	the	DET
ftr-325	564	26	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	564	27	potential	potential	ADJ
ftr-325	564	28	reimbursement	reimbursement	NOUN
ftr-325	564	29	liability	liability	NOUN
ftr-325	564	30	under	under	ADP
ftr-325	564	31	the	the	DET
ftr-325	564	32	first	first	ADJ
ftr-325	564	33	policy	policy	NOUN
ftr-325	564	34	.	.	PUNCT
ftr-325	565	1	the	the	DET
ftr-325	565	2	court	court	NOUN
ftr-325	565	3	added	add	VERB
ftr-325	565	4	that	that	SCONJ
ftr-325	565	5	funds	fund	NOUN
ftr-325	565	6	set	set	VERB
ftr-325	565	7	aside	aside	ADV
ftr-325	565	8	for	for	ADP
ftr-325	565	9	future	future	ADJ
ftr-325	565	10	reimbursement	reimbursement	NOUN
ftr-325	565	11	did	do	AUX
ftr-325	565	12	not	not	PART
ftr-325	565	13	constitute	constitute	VERB
ftr-325	565	14	insurance	insurance	NOUN
ftr-325	565	15	as	as	SCONJ
ftr-325	565	16	there	there	PRON
ftr-325	565	17	was	be	VERB
ftr-325	565	18	no	no	DET
ftr-325	565	19	shift	shift	NOUN
ftr-325	565	20	in	in	ADP
ftr-325	565	21	the	the	DET
ftr-325	565	22	risk	risk	NOUN
ftr-325	565	23	of	of	ADP
ftr-325	565	24	loss	loss	NOUN
ftr-325	565	25	.	.	PUNCT
ftr-325	566	1	4	4	X
ftr-325	566	2	.	.	X
ftr-325	566	3	family	family	NOUN
ftr-325	566	4	commune	commune	NOUN
ftr-325	566	5	farm	farm	NOUN
ftr-325	566	6	provides	provide	VERB
ftr-325	566	7	deductible	deductible	ADJ
ftr-325	566	8	meals	meal	NOUN
ftr-325	566	9	and	and	CCONJ
ftr-325	566	10	medical	medical	ADJ
ftr-325	566	11	care	care	NOUN
ftr-325	566	12	to	to	ADP
ftr-325	566	13	its	its	PRON
ftr-325	566	14	members	member	NOUN
ftr-325	566	15	.	.	PUNCT
ftr-325	567	1	stahl	stahl	PROPN
ftr-325	567	2	v.	v.	PROPN
ftr-325	567	3	united	united	PROPN
ftr-325	567	4	states	states	PROPN
ftr-325	567	5	,	,	PUNCT
ftr-325	567	6	861	861	NUM
ftr-325	567	7	f.	f.	PROPN
ftr-325	567	8	supp	supp	PROPN
ftr-325	567	9	.	.	PUNCT
ftr-325	568	1	2d	2d	PROPN
ftr-325	568	2	1226	1226	NUM
ftr-325	568	3	(	(	PUNCT
ftr-325	568	4	e.d	e.d	PROPN
ftr-325	568	5	.	.	PROPN
ftr-325	568	6	wash	wash	NOUN
ftr-325	568	7	.	.	PUNCT
ftr-325	569	1	3/20/12	3/20/12	NUM
ftr-325	569	2	)	)	PUNCT
ftr-325	570	1	,	,	PUNCT
ftr-325	570	2	on	on	ADP
ftr-325	570	3	remand	remand	NOUN
ftr-325	570	4	from	from	ADP
ftr-325	570	5	626	626	NUM
ftr-325	570	6	f.3d	f.3d	NUM
ftr-325	570	7	520	520	NUM
ftr-325	570	8	(	(	PUNCT
ftr-325	570	9	9th	9th	ADJ
ftr-325	570	10	cir	cir	NOUN
ftr-325	570	11	.	.	PUNCT
ftr-325	571	1	2010	2010	NUM
ftr-325	571	2	)	)	PUNCT
ftr-325	571	3	.	.	PUNCT
ftr-325	572	1	the	the	DET
ftr-325	572	2	stahl	stahl	PROPN
ftr-325	572	3	family	family	NOUN
ftr-325	572	4	(	(	PUNCT
ftr-325	572	5	consisting	consist	VERB
ftr-325	572	6	of	of	ADP
ftr-325	572	7	eight	eight	NUM
ftr-325	572	8	siblings	sibling	NOUN
ftr-325	572	9	and	and	CCONJ
ftr-325	572	10	spouses	spouse	NOUN
ftr-325	572	11	plus	plus	CCONJ
ftr-325	572	12	children	child	NOUN
ftr-325	572	13	numbering	number	VERB
ftr-325	572	14	65	65	NUM
ftr-325	572	15	people	people	NOUN
ftr-325	572	16	)	)	PUNCT
ftr-325	572	17	maintains	maintain	VERB
ftr-325	572	18	a	a	DET
ftr-325	572	19	hutterite	hutterite	NOUN
ftr-325	572	20	colony	colony	NOUN
ftr-325	572	21	engaged	engage	VERB
ftr-325	572	22	in	in	ADP
ftr-325	572	23	farming	farming	NOUN
ftr-325	572	24	on	on	ADP
ftr-325	572	25	2013	2013	NUM
ftr-325	572	26	]	]	PUNCT
ftr-325	572	27	recent	recent	ADJ
ftr-325	572	28	developments	development	NOUN
ftr-325	572	29	in	in	ADP
ftr-325	572	30	federal	federal	ADJ
ftr-325	572	31	income	income	NOUN
ftr-325	572	32	taxation	taxation	NOUN
ftr-325	572	33	529	529	NUM
ftr-325	572	34	30,000	30,000	NUM
ftr-325	572	35	acres	acre	NOUN
ftr-325	572	36	selling	sell	VERB
ftr-325	572	37	potatoes	potato	NOUN
ftr-325	572	38	and	and	CCONJ
ftr-325	572	39	dairy	dairy	NOUN
ftr-325	572	40	products	product	NOUN
ftr-325	572	41	.	.	PUNCT
ftr-325	573	1	as	as	ADP
ftr-325	573	2	participants	participant	NOUN
ftr-325	573	3	in	in	ADP
ftr-325	573	4	a	a	DET
ftr-325	573	5	§	§	PROPN
ftr-325	573	6	501(d	501(d	NUM
ftr-325	573	7	)	)	PUNCT
ftr-325	573	8	nonprofit	nonprofit	ADJ
ftr-325	573	9	apostolic	apostolic	ADJ
ftr-325	573	10	corporation	corporation	NOUN
ftr-325	573	11	,	,	PUNCT
ftr-325	573	12	each	each	DET
ftr-325	573	13	member	member	NOUN
ftr-325	573	14	pays	pay	VERB
ftr-325	573	15	personal	personal	ADJ
ftr-325	573	16	income	income	NOUN
ftr-325	573	17	tax	tax	NOUN
ftr-325	573	18	on	on	ADP
ftr-325	573	19	the	the	DET
ftr-325	573	20	member‘s	member‘s	NOUN
ftr-325	573	21	pro	pro	ADJ
ftr-325	573	22	rata	rata	ADJ
ftr-325	573	23	share	share	NOUN
ftr-325	573	24	of	of	ADP
ftr-325	573	25	the	the	DET
ftr-325	573	26	corporation‘s	corporation‘s	PROPN
ftr-325	573	27	income	income	NOUN
ftr-325	573	28	,	,	PUNCT
ftr-325	573	29	determined	determine	VERB
ftr-325	573	30	after	after	ADP
ftr-325	573	31	allowable	allowable	ADJ
ftr-325	573	32	deductions	deduction	NOUN
ftr-325	573	33	.	.	PUNCT
ftr-325	574	1	in	in	ADP
ftr-325	574	2	a	a	DET
ftr-325	574	3	claim	claim	NOUN
ftr-325	574	4	for	for	ADP
ftr-325	574	5	refund	refund	NOUN
ftr-325	574	6	the	the	DET
ftr-325	574	7	taxpayers	taxpayer	NOUN
ftr-325	574	8	asserted	assert	VERB
ftr-325	574	9	that	that	SCONJ
ftr-325	574	10	their	their	PRON
ftr-325	574	11	share	share	NOUN
ftr-325	574	12	of	of	ADP
ftr-325	574	13	the	the	DET
ftr-325	574	14	corporate	corporate	ADJ
ftr-325	574	15	income	income	NOUN
ftr-325	574	16	should	should	AUX
ftr-325	574	17	be	be	AUX
ftr-325	574	18	reduced	reduce	VERB
ftr-325	574	19	by	by	ADP
ftr-325	574	20	deductions	deduction	NOUN
ftr-325	574	21	for	for	ADP
ftr-325	574	22	the	the	DET
ftr-325	574	23	cost	cost	NOUN
ftr-325	574	24	of	of	ADP
ftr-325	574	25	meals	meal	NOUN
ftr-325	574	26	and	and	CCONJ
ftr-325	574	27	payments	payment	NOUN
ftr-325	574	28	for	for	ADP
ftr-325	574	29	a	a	DET
ftr-325	574	30	health	health	NOUN
ftr-325	574	31	plan	plan	NOUN
ftr-325	574	32	maintained	maintain	VERB
ftr-325	574	33	by	by	ADP
ftr-325	574	34	the	the	DET
ftr-325	574	35	corporation	corporation	NOUN
ftr-325	574	36	.	.	PUNCT
ftr-325	575	1	on	on	ADP
ftr-325	575	2	remand	remand	NOUN
ftr-325	575	3	from	from	ADP
ftr-325	575	4	the	the	DET
ftr-325	575	5	ninth	ninth	ADJ
ftr-325	575	6	circuit	circuit	NOUN
ftr-325	575	7	determination	determination	NOUN
ftr-325	575	8	that	that	SCONJ
ftr-325	575	9	the	the	DET
ftr-325	575	10	taxpayers	taxpayer	NOUN
ftr-325	575	11	were	be	AUX
ftr-325	575	12	employees	employee	NOUN
ftr-325	575	13	of	of	ADP
ftr-325	575	14	the	the	DET
ftr-325	575	15	corporation	corporation	NOUN
ftr-325	575	16	,	,	PUNCT
ftr-325	575	17	the	the	DET
ftr-325	575	18	district	district	NOUN
ftr-325	575	19	court	court	NOUN
ftr-325	575	20	upheld	uphold	VERB
ftr-325	575	21	the	the	DET
ftr-325	575	22	taxpayers	taxpayer	NOUN
ftr-325	575	23	‘	‘	PART
ftr-325	575	24	assertion	assertion	NOUN
ftr-325	575	25	that	that	SCONJ
ftr-325	575	26	the	the	DET
ftr-325	575	27	corporate	corporate	ADJ
ftr-325	575	28	income	income	NOUN
ftr-325	575	29	of	of	ADP
ftr-325	575	30	the	the	DET
ftr-325	575	31	colony	colony	NOUN
ftr-325	575	32	is	be	AUX
ftr-325	575	33	reduced	reduce	VERB
ftr-325	575	34	by	by	ADP
ftr-325	575	35	deductions	deduction	NOUN
ftr-325	575	36	for	for	ADP
ftr-325	575	37	meals	meal	NOUN
ftr-325	575	38	and	and	CCONJ
ftr-325	575	39	the	the	DET
ftr-325	575	40	health	health	NOUN
ftr-325	575	41	plan	plan	NOUN
ftr-325	575	42	.	.	PUNCT
ftr-325	576	1	the	the	DET
ftr-325	576	2	court	court	NOUN
ftr-325	576	3	noted	note	VERB
ftr-325	576	4	that	that	SCONJ
ftr-325	576	5	it	it	PRON
ftr-325	576	6	was	be	AUX
ftr-325	576	7	necessary	necessary	ADJ
ftr-325	576	8	within	within	ADP
ftr-325	576	9	the	the	DET
ftr-325	576	10	meaning	meaning	NOUN
ftr-325	576	11	of	of	ADP
ftr-325	576	12	§	§	PROPN
ftr-325	576	13	162	162	NUM
ftr-325	576	14	to	to	PART
ftr-325	576	15	maintain	maintain	VERB
ftr-325	576	16	employees	employee	NOUN
ftr-325	576	17	on	on	ADP
ftr-325	576	18	the	the	DET
ftr-325	576	19	farm	farm	NOUN
ftr-325	576	20	around	around	ADP
ftr-325	576	21	the	the	DET
ftr-325	576	22	clock	clock	NOUN
ftr-325	576	23	to	to	PART
ftr-325	576	24	maintain	maintain	VERB
ftr-325	576	25	the	the	DET
ftr-325	576	26	dairy	dairy	NOUN
ftr-325	576	27	herd	herd	NOUN
ftr-325	576	28	and	and	CCONJ
ftr-325	576	29	found	find	VERB
ftr-325	576	30	that	that	SCONJ
ftr-325	576	31	food	food	NOUN
ftr-325	576	32	and	and	CCONJ
ftr-325	576	33	medical	medical	ADJ
ftr-325	576	34	care	care	NOUN
ftr-325	576	35	represented	represent	VERB
ftr-325	576	36	compensation	compensation	NOUN
ftr-325	576	37	to	to	ADP
ftr-325	576	38	the	the	DET
ftr-325	576	39	employee	employee	NOUN
ftr-325	576	40	family	family	NOUN
ftr-325	576	41	members	member	NOUN
ftr-325	576	42	who	who	PRON
ftr-325	576	43	performed	perform	VERB
ftr-325	576	44	the	the	DET
ftr-325	576	45	work	work	NOUN
ftr-325	576	46	of	of	ADP
ftr-325	576	47	the	the	DET
ftr-325	576	48	farm	farm	NOUN
ftr-325	576	49	.	.	PUNCT
ftr-325	577	1	the	the	DET
ftr-325	577	2	court	court	NOUN
ftr-325	577	3	stated	state	VERB
ftr-325	577	4	that	that	SCONJ
ftr-325	577	5	it	it	PRON
ftr-325	577	6	was	be	AUX
ftr-325	577	7	appropriate	appropriate	ADJ
ftr-325	577	8	to	to	PART
ftr-325	577	9	treat	treat	VERB
ftr-325	577	10	the	the	DET
ftr-325	577	11	food	food	NOUN
ftr-325	577	12	and	and	CCONJ
ftr-325	577	13	medical	medical	ADJ
ftr-325	577	14	care	care	NOUN
ftr-325	577	15	as	as	ADP
ftr-325	577	16	a	a	DET
ftr-325	577	17	form	form	NOUN
ftr-325	577	18	of	of	ADP
ftr-325	577	19	―other	―other	ADV
ftr-325	577	20	compensation‖	compensation‖	VERB
ftr-325	577	21	deductible	deductible	ADJ
ftr-325	577	22	within	within	ADP
ftr-325	577	23	the	the	DET
ftr-325	577	24	meaning	meaning	NOUN
ftr-325	577	25	of	of	ADP
ftr-325	577	26	§	§	PROPN
ftr-325	577	27	162(a)(1	162(a)(1	NUM
ftr-325	577	28	)	)	PUNCT
ftr-325	577	29	.	.	PUNCT
ftr-325	578	1	the	the	DET
ftr-325	578	2	court	court	NOUN
ftr-325	578	3	also	also	ADV
ftr-325	578	4	held	hold	VERB
ftr-325	578	5	that	that	SCONJ
ftr-325	578	6	the	the	DET
ftr-325	578	7	medical	medical	ADJ
ftr-325	578	8	insurance	insurance	NOUN
ftr-325	578	9	purchased	purchase	VERB
ftr-325	578	10	by	by	ADP
ftr-325	578	11	the	the	DET
ftr-325	578	12	corporation	corporation	NOUN
ftr-325	578	13	was	be	AUX
ftr-325	578	14	a	a	DET
ftr-325	578	15	health	health	NOUN
ftr-325	578	16	plan	plan	NOUN
ftr-325	578	17	within	within	ADP
ftr-325	578	18	the	the	DET
ftr-325	578	19	meaning	meaning	NOUN
ftr-325	578	20	of	of	ADP
ftr-325	578	21	reg	reg	NOUN
ftr-325	578	22	.	.	PUNCT
ftr-325	579	1	§	§	PROPN
ftr-325	579	2	1.106	1.106	NUM
ftr-325	579	3	-	-	SYM
ftr-325	579	4	1	1	NUM
ftr-325	579	5	,	,	PUNCT
ftr-325	579	6	excludable	excludable	ADJ
ftr-325	579	7	from	from	ADP
ftr-325	579	8	income	income	NOUN
ftr-325	579	9	of	of	ADP
ftr-325	579	10	the	the	DET
ftr-325	579	11	employee	employee	NOUN
ftr-325	579	12	and	and	CCONJ
ftr-325	579	13	deductible	deductible	ADJ
ftr-325	579	14	under	under	ADP
ftr-325	579	15	reg	reg	NOUN
ftr-325	579	16	.	.	PUNCT
ftr-325	580	1	§	§	PROPN
ftr-325	580	2	1.162	1.162	NUM
ftr-325	580	3	-	-	SYM
ftr-325	580	4	10	10	NUM
ftr-325	580	5	.	.	PUNCT
ftr-325	581	1	the	the	DET
ftr-325	581	2	court	court	NOUN
ftr-325	581	3	rejected	reject	VERB
ftr-325	581	4	the	the	DET
ftr-325	581	5	irs‘s	irs‘s	NOUN
ftr-325	581	6	argument	argument	NOUN
ftr-325	581	7	that	that	SCONJ
ftr-325	581	8	the	the	DET
ftr-325	581	9	food	food	NOUN
ftr-325	581	10	and	and	CCONJ
ftr-325	581	11	health	health	NOUN
ftr-325	581	12	care	care	NOUN
ftr-325	581	13	were	be	AUX
ftr-325	581	14	not	not	PART
ftr-325	581	15	deductible	deductible	ADJ
ftr-325	581	16	as	as	ADP
ftr-325	581	17	personal	personal	ADJ
ftr-325	581	18	expenses	expense	NOUN
ftr-325	581	19	.	.	PUNCT
ftr-325	582	1	5	5	X
ftr-325	582	2	.	.	PUNCT
ftr-325	582	3	don	don	PROPN
ftr-325	582	4	draper	draper	PROPN
ftr-325	582	5	likely	likely	ADV
ftr-325	582	6	would	would	AUX
ftr-325	582	7	have	have	AUX
ftr-325	582	8	tried	try	VERB
ftr-325	582	9	to	to	PART
ftr-325	582	10	take	take	VERB
ftr-325	582	11	advantage	advantage	NOUN
ftr-325	582	12	of	of	ADP
ftr-325	582	13	this	this	DET
ftr-325	582	14	rule	rule	NOUN
ftr-325	582	15	had	have	AUX
ftr-325	582	16	it	it	PRON
ftr-325	582	17	been	be	AUX
ftr-325	582	18	around	around	ADV
ftr-325	582	19	when	when	SCONJ
ftr-325	582	20	he	he	PRON
ftr-325	582	21	was	be	AUX
ftr-325	582	22	renting	rent	VERB
ftr-325	582	23	hotel	hotel	NOUN
ftr-325	582	24	rooms	room	NOUN
ftr-325	582	25	in	in	ADP
ftr-325	582	26	nyc	nyc	PROPN
ftr-325	582	27	.	.	PUNCT
ftr-325	583	1	reg–137589–07	reg–137589–07	PROPN
ftr-325	583	2	,	,	PUNCT
ftr-325	583	3	local	local	ADJ
ftr-325	583	4	lodging	lodging	NOUN
ftr-325	583	5	expenses	expense	NOUN
ftr-325	583	6	,	,	PUNCT
ftr-325	583	7	77	77	NUM
ftr-325	583	8	f.r	f.r	NOUN
ftr-325	583	9	.	.	PROPN
ftr-325	583	10	24657	24657	NUM
ftr-325	583	11	(	(	PUNCT
ftr-325	583	12	4/25/12	4/25/12	NUM
ftr-325	583	13	)	)	PUNCT
ftr-325	583	14	.	.	PUNCT
ftr-325	584	1	prop	prop	NOUN
ftr-325	584	2	.	.	PUNCT
ftr-325	585	1	reg	reg	PROPN
ftr-325	585	2	.	.	PUNCT
ftr-325	586	1	§	§	PROPN
ftr-325	586	2	1.162	1.162	NUM
ftr-325	586	3	-	-	SYM
ftr-325	586	4	31	31	NUM
ftr-325	586	5	would	would	AUX
ftr-325	586	6	allow	allow	VERB
ftr-325	586	7	a	a	DET
ftr-325	586	8	deduction	deduction	NOUN
ftr-325	586	9	for	for	ADP
ftr-325	586	10	local	local	ADJ
ftr-325	586	11	lodging	lodging	NOUN
ftr-325	586	12	,	,	PUNCT
ftr-325	586	13	i.e.	i.e.	X
ftr-325	586	14	,	,	PUNCT
ftr-325	586	15	lodging	lodging	NOUN
ftr-325	586	16	while	while	SCONJ
ftr-325	586	17	the	the	DET
ftr-325	586	18	taxpayer	taxpayer	NOUN
ftr-325	586	19	is	be	AUX
ftr-325	586	20	not	not	PART
ftr-325	586	21	away	away	ADV
ftr-325	586	22	from	from	ADP
ftr-325	586	23	home	home	NOUN
ftr-325	586	24	,	,	PUNCT
ftr-325	586	25	in	in	ADP
ftr-325	586	26	carrying	carry	VERB
ftr-325	586	27	on	on	ADP
ftr-325	586	28	a	a	DET
ftr-325	586	29	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	586	30	trade	trade	NOUN
ftr-325	586	31	or	or	CCONJ
ftr-325	586	32	business	business	NOUN
ftr-325	586	33	(	(	PUNCT
ftr-325	586	34	whether	whether	SCONJ
ftr-325	586	35	or	or	CCONJ
ftr-325	586	36	not	not	PART
ftr-325	586	37	as	as	ADP
ftr-325	586	38	an	an	DET
ftr-325	586	39	employee	employee	NOUN
ftr-325	586	40	)	)	PUNCT
ftr-325	586	41	under	under	ADP
ftr-325	586	42	a	a	DET
ftr-325	586	43	―facts	―fact	NOUN
ftr-325	586	44	and	and	CCONJ
ftr-325	586	45	circumstances‖	circumstances‖	VERB
ftr-325	586	46	test	test	NOUN
ftr-325	586	47	.	.	PUNCT
ftr-325	587	1	one	one	NUM
ftr-325	587	2	factor	factor	NOUN
ftr-325	587	3	is	be	AUX
ftr-325	587	4	whether	whether	SCONJ
ftr-325	587	5	the	the	DET
ftr-325	587	6	taxpayer	taxpayer	NOUN
ftr-325	587	7	incurs	incur	VERB
ftr-325	587	8	the	the	DET
ftr-325	587	9	expense	expense	NOUN
ftr-325	587	10	because	because	SCONJ
ftr-325	587	11	of	of	ADP
ftr-325	587	12	a	a	DET
ftr-325	587	13	bona	bona	ADJ
ftr-325	587	14	fide	fide	ADJ
ftr-325	587	15	condition	condition	NOUN
ftr-325	587	16	or	or	CCONJ
ftr-325	587	17	requirement	requirement	NOUN
ftr-325	587	18	of	of	ADP
ftr-325	587	19	employment	employment	NOUN
ftr-325	587	20	imposed	impose	VERB
ftr-325	587	21	by	by	ADP
ftr-325	587	22	the	the	DET
ftr-325	587	23	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	587	24	employer	employer	NOUN
ftr-325	587	25	.	.	PUNCT
ftr-325	588	1	(	(	PUNCT
ftr-325	588	2	for	for	ADP
ftr-325	588	3	employees	employee	NOUN
ftr-325	588	4	the	the	DET
ftr-325	588	5	question	question	NOUN
ftr-325	588	6	usually	usually	ADV
ftr-325	588	7	is	be	AUX
ftr-325	588	8	whether	whether	SCONJ
ftr-325	588	9	the	the	DET
ftr-325	588	10	employer	employer	NOUN
ftr-325	588	11	-	-	PUNCT
ftr-325	588	12	paid	pay	VERB
ftr-325	588	13	lodging	lodging	NOUN
ftr-325	588	14	is	be	AUX
ftr-325	588	15	a	a	DET
ftr-325	588	16	working	work	VERB
ftr-325	588	17	condition	condition	NOUN
ftr-325	588	18	fringe	fringe	NOUN
ftr-325	588	19	benefit	benefit	NOUN
ftr-325	588	20	.	.	PUNCT
ftr-325	588	21	)	)	PUNCT
ftr-325	589	1	the	the	DET
ftr-325	589	2	proposed	propose	VERB
ftr-325	589	3	regulations	regulation	NOUN
ftr-325	589	4	provide	provide	VERB
ftr-325	589	5	a	a	DET
ftr-325	589	6	safe	safe	ADJ
ftr-325	589	7	harbor	harbor	NOUN
ftr-325	589	8	for	for	ADP
ftr-325	589	9	local	local	ADJ
ftr-325	589	10	lodging	lodging	NOUN
ftr-325	589	11	at	at	ADP
ftr-325	589	12	business	business	NOUN
ftr-325	589	13	meetings	meeting	NOUN
ftr-325	589	14	and	and	CCONJ
ftr-325	589	15	conferences	conference	NOUN
ftr-325	589	16	.	.	PUNCT
ftr-325	590	1	the	the	DET
ftr-325	590	2	examples	example	NOUN
ftr-325	590	3	indicate	indicate	VERB
ftr-325	590	4	that	that	SCONJ
ftr-325	590	5	there	there	PRON
ftr-325	590	6	must	must	AUX
ftr-325	590	7	be	be	AUX
ftr-325	590	8	a	a	DET
ftr-325	590	9	bona	bona	ADJ
ftr-325	590	10	fide	fide	ADJ
ftr-325	590	11	business	business	NOUN
ftr-325	590	12	reason	reason	NOUN
ftr-325	590	13	for	for	ADP
ftr-325	590	14	the	the	DET
ftr-325	590	15	overnight	overnight	ADJ
ftr-325	590	16	stay	stay	NOUN
ftr-325	590	17	,	,	PUNCT
ftr-325	590	18	and	and	CCONJ
ftr-325	590	19	,	,	PUNCT
ftr-325	590	20	if	if	SCONJ
ftr-325	590	21	provided	provide	VERB
ftr-325	590	22	by	by	ADP
ftr-325	590	23	an	an	DET
ftr-325	590	24	employer	employer	NOUN
ftr-325	590	25	,	,	PUNCT
ftr-325	590	26	there	there	PRON
ftr-325	590	27	must	must	AUX
ftr-325	590	28	be	be	AUX
ftr-325	590	29	a	a	DET
ftr-325	590	30	substantial	substantial	ADJ
ftr-325	590	31	noncompensatory	noncompensatory	ADJ
ftr-325	590	32	reason	reason	NOUN
ftr-325	590	33	.	.	PUNCT
ftr-325	591	1	the	the	DET
ftr-325	591	2	regulations	regulation	NOUN
ftr-325	591	3	will	will	AUX
ftr-325	591	4	be	be	AUX
ftr-325	591	5	effective	effective	ADJ
ftr-325	591	6	upon	upon	SCONJ
ftr-325	591	7	final	final	ADJ
ftr-325	591	8	publication	publication	NOUN
ftr-325	591	9	,	,	PUNCT
ftr-325	591	10	but	but	CCONJ
ftr-325	591	11	pending	pende	VERB
ftr-325	591	12	finalization	finalization	NOUN
ftr-325	591	13	,	,	PUNCT
ftr-325	591	14	taxpayers	taxpayer	NOUN
ftr-325	591	15	may	may	AUX
ftr-325	591	16	rely	rely	VERB
ftr-325	591	17	on	on	ADP
ftr-325	591	18	the	the	DET
ftr-325	591	19	proposed	propose	VERB
ftr-325	591	20	regulations	regulation	NOUN
ftr-325	591	21	.	.	PUNCT
ftr-325	592	1			X
ftr-325	592	2	we	we	PRON
ftr-325	592	3	foresee	foresee	VERB
ftr-325	592	4	a	a	DET
ftr-325	592	5	deluge	deluge	NOUN
ftr-325	592	6	of	of	ADP
ftr-325	592	7	future	future	ADJ
ftr-325	592	8	tax	tax	NOUN
ftr-325	592	9	court	court	NOUN
ftr-325	592	10	cases	case	NOUN
ftr-325	592	11	involving	involve	VERB
ftr-325	592	12	deductions	deduction	NOUN
ftr-325	592	13	claimed	claim	VERB
ftr-325	592	14	for	for	ADP
ftr-325	592	15	nights	night	NOUN
ftr-325	592	16	(	(	PUNCT
ftr-325	592	17	or	or	CCONJ
ftr-325	592	18	mid	mid	ADJ
ftr-325	592	19	-	-	ADJ
ftr-325	592	20	day	day	NOUN
ftr-325	592	21	stays	stay	NOUN
ftr-325	592	22	)	)	PUNCT
ftr-325	592	23	at	at	ADP
ftr-325	592	24	a	a	DET
ftr-325	592	25	host	host	NOUN
ftr-325	592	26	of	of	ADP
ftr-325	592	27	no	no	DET
ftr-325	592	28	-	-	PUNCT
ftr-325	592	29	tell	tell	NOUN
ftr-325	592	30	motels	motel	NOUN
ftr-325	592	31	.	.	PUNCT
ftr-325	593	1	6	6	X
ftr-325	593	2	.	.	X
ftr-325	593	3	flying	fly	VERB
ftr-325	593	4	is	be	AUX
ftr-325	593	5	entertainment	entertainment	NOUN
ftr-325	593	6	,	,	PUNCT
ftr-325	593	7	at	at	ADP
ftr-325	593	8	least	least	ADJ
ftr-325	593	9	in	in	ADP
ftr-325	593	10	the	the	DET
ftr-325	593	11	corporate	corporate	ADJ
ftr-325	593	12	aircraft	aircraft	NOUN
ftr-325	593	13	.	.	PUNCT
ftr-325	594	1	t.d	t.d	PROPN
ftr-325	594	2	.	.	PROPN
ftr-325	594	3	9597	9597	NUM
ftr-325	594	4	,	,	PUNCT
ftr-325	594	5	77	77	NUM
ftr-325	594	6	f.r	f.r	NOUN
ftr-325	594	7	.	.	NOUN
ftr-325	594	8	45480	45480	NUM
ftr-325	594	9	(	(	PUNCT
ftr-325	594	10	8/1/12	8/1/12	NUM
ftr-325	594	11	)	)	PUNCT
ftr-325	594	12	,	,	PUNCT
ftr-325	594	13	corrected	correct	VERB
ftr-325	594	14	,	,	PUNCT
ftr-325	595	1	77	77	NUM
ftr-325	595	2	f.r	f.r	NOUN
ftr-325	595	3	.	.	PROPN
ftr-325	595	4	50373	50373	NUM
ftr-325	595	5	(	(	PUNCT
ftr-325	595	6	8/21/12	8/21/12	NUM
ftr-325	595	7	)	)	PUNCT
ftr-325	595	8	.	.	PUNCT
ftr-325	596	1	the	the	DET
ftr-325	596	2	treasury	treasury	PROPN
ftr-325	596	3	department	department	PROPN
ftr-325	596	4	has	have	AUX
ftr-325	596	5	promulgated	promulgate	VERB
ftr-325	596	6	final	final	ADJ
ftr-325	596	7	regulations	regulation	NOUN
ftr-325	596	8	530	530	NUM
ftr-325	596	9	florida	florida	PROPN
ftr-325	596	10	tax	tax	NOUN
ftr-325	596	11	review	review	NOUN
ftr-325	596	12	[	[	X
ftr-325	596	13	vol	vol	NOUN
ftr-325	596	14	.	.	PUNCT
ftr-325	596	15	13:10	13:10	NUM
ftr-325	596	16	revising	revise	VERB
ftr-325	596	17	reg	reg	NOUN
ftr-325	596	18	.	.	PUNCT
ftr-325	597	1	§	§	PROPN
ftr-325	597	2	1.61	1.61	NUM
ftr-325	597	3	-	-	PUNCT
ftr-325	597	4	21(g)(14	21(g)(14	NUM
ftr-325	597	5	)	)	PUNCT
ftr-325	597	6	and	and	CCONJ
ftr-325	597	7	adding	add	VERB
ftr-325	597	8	reg	reg	NOUN
ftr-325	597	9	.	.	PUNCT
ftr-325	598	1	§	§	PROPN
ftr-325	598	2	§	§	PROPN
ftr-325	598	3	1.274	1.274	NUM
ftr-325	598	4	-	-	SYM
ftr-325	598	5	9	9	NUM
ftr-325	598	6	and	and	CCONJ
ftr-325	598	7	1.274	1.274	NUM
ftr-325	598	8	-	-	SYM
ftr-325	598	9	10	10	NUM
ftr-325	598	10	,	,	PUNCT
ftr-325	598	11	in	in	ADP
ftr-325	598	12	addressing	address	VERB
ftr-325	598	13	the	the	DET
ftr-325	598	14	disallowance	disallowance	NOUN
ftr-325	598	15	of	of	ADP
ftr-325	598	16	expenses	expense	NOUN
ftr-325	598	17	under	under	ADP
ftr-325	598	18	§	§	PROPN
ftr-325	598	19	274(a	274(a	NUM
ftr-325	598	20	)	)	PUNCT
ftr-325	598	21	incurred	incur	VERB
ftr-325	598	22	in	in	ADP
ftr-325	598	23	the	the	DET
ftr-325	598	24	use	use	NOUN
ftr-325	598	25	of	of	ADP
ftr-325	598	26	taxpayer	taxpayer	NOUN
ftr-325	598	27	owned	own	VERB
ftr-325	598	28	aircraft	aircraft	NOUN
ftr-325	598	29	for	for	ADP
ftr-325	598	30	entertainment	entertainment	NOUN
ftr-325	598	31	.	.	PUNCT
ftr-325	599	1	under	under	ADP
ftr-325	599	2	the	the	DET
ftr-325	599	3	regulations	regulation	NOUN
ftr-325	599	4	both	both	CCONJ
ftr-325	599	5	fixed	fix	VERB
ftr-325	599	6	and	and	CCONJ
ftr-325	599	7	variable	variable	ADJ
ftr-325	599	8	expenses	expense	NOUN
ftr-325	599	9	,	,	PUNCT
ftr-325	599	10	including	include	VERB
ftr-325	599	11	depreciation	depreciation	NOUN
ftr-325	599	12	and	and	CCONJ
ftr-325	599	13	interest	interest	NOUN
ftr-325	599	14	expense	expense	NOUN
ftr-325	599	15	,	,	PUNCT
ftr-325	599	16	attributable	attributable	ADJ
ftr-325	599	17	to	to	ADP
ftr-325	599	18	the	the	DET
ftr-325	599	19	use	use	NOUN
ftr-325	599	20	of	of	ADP
ftr-325	599	21	taxpayer	taxpayer	NOUN
ftr-325	599	22	owned	own	VERB
ftr-325	599	23	aircraft	aircraft	NOUN
ftr-325	599	24	for	for	ADP
ftr-325	599	25	entertainment	entertainment	NOUN
ftr-325	599	26	are	be	AUX
ftr-325	599	27	disallowed	disallow	VERB
ftr-325	599	28	.	.	PUNCT
ftr-325	600	1	expenses	expense	NOUN
ftr-325	600	2	are	be	AUX
ftr-325	600	3	allocated	allocate	VERB
ftr-325	600	4	on	on	ADP
ftr-325	600	5	the	the	DET
ftr-325	600	6	basis	basis	NOUN
ftr-325	600	7	of	of	ADP
ftr-325	600	8	occupied	occupy	VERB
ftr-325	600	9	seat	seat	NOUN
ftr-325	600	10	miles	mile	NOUN
ftr-325	600	11	or	or	CCONJ
ftr-325	600	12	hours	hour	NOUN
ftr-325	600	13	for	for	ADP
ftr-325	600	14	entertainment	entertainment	NOUN
ftr-325	600	15	travel	travel	NOUN
ftr-325	600	16	relative	relative	ADJ
ftr-325	600	17	to	to	ADP
ftr-325	600	18	total	total	ADJ
ftr-325	600	19	seat	seat	NOUN
ftr-325	600	20	miles	mile	NOUN
ftr-325	600	21	or	or	CCONJ
ftr-325	600	22	hours	hour	NOUN
ftr-325	600	23	of	of	ADP
ftr-325	600	24	aircraft	aircraft	NOUN
ftr-325	600	25	use	use	NOUN
ftr-325	600	26	,	,	PUNCT
ftr-325	600	27	or	or	CCONJ
ftr-325	600	28	on	on	ADP
ftr-325	600	29	a	a	DET
ftr-325	600	30	flight	flight	NOUN
ftr-325	600	31	-	-	PUNCT
ftr-325	600	32	by	by	ADP
ftr-325	600	33	-	-	PUNCT
ftr-325	600	34	flight	flight	NOUN
ftr-325	600	35	basis	basis	NOUN
ftr-325	600	36	.	.	PUNCT
ftr-325	601	1	expenses	expense	NOUN
ftr-325	601	2	attributable	attributable	ADJ
ftr-325	601	3	to	to	ADP
ftr-325	601	4	deadhead	deadhead	ADJ
ftr-325	601	5	flights	flight	NOUN
ftr-325	601	6	returning	return	VERB
ftr-325	601	7	empty	empty	ADJ
ftr-325	601	8	from	from	ADP
ftr-325	601	9	an	an	DET
ftr-325	601	10	entertainment	entertainment	NOUN
ftr-325	601	11	flight	flight	NOUN
ftr-325	601	12	are	be	AUX
ftr-325	601	13	included	include	VERB
ftr-325	601	14	in	in	ADP
ftr-325	601	15	the	the	DET
ftr-325	601	16	calculation	calculation	NOUN
ftr-325	601	17	.	.	PUNCT
ftr-325	602	1	the	the	DET
ftr-325	602	2	treasury	treasury	PROPN
ftr-325	602	3	department	department	PROPN
ftr-325	602	4	rejected	reject	VERB
ftr-325	602	5	suggestions	suggestion	NOUN
ftr-325	602	6	that	that	PRON
ftr-325	602	7	expenses	expense	NOUN
ftr-325	602	8	be	be	AUX
ftr-325	602	9	determined	determine	VERB
ftr-325	602	10	on	on	ADP
ftr-325	602	11	the	the	DET
ftr-325	602	12	basis	basis	NOUN
ftr-325	602	13	of	of	ADP
ftr-325	602	14	the	the	DET
ftr-325	602	15	primary	primary	ADJ
ftr-325	602	16	purpose	purpose	NOUN
ftr-325	602	17	of	of	ADP
ftr-325	602	18	a	a	DET
ftr-325	602	19	specific	specific	ADJ
ftr-325	602	20	flight	flight	NOUN
ftr-325	602	21	.	.	PUNCT
ftr-325	603	1	depreciation	depreciation	NOUN
ftr-325	603	2	for	for	ADP
ftr-325	603	3	the	the	DET
ftr-325	603	4	purpose	purpose	NOUN
ftr-325	603	5	of	of	ADP
ftr-325	603	6	determining	determine	VERB
ftr-325	603	7	entertainment	entertainment	NOUN
ftr-325	603	8	expenses	expense	NOUN
ftr-325	603	9	may	may	AUX
ftr-325	603	10	be	be	AUX
ftr-325	603	11	calculated	calculate	VERB
ftr-325	603	12	on	on	ADP
ftr-325	603	13	a	a	DET
ftr-325	603	14	straight	straight	ADJ
ftr-325	603	15	-	-	PUNCT
ftr-325	603	16	line	line	NOUN
ftr-325	603	17	basis	basis	NOUN
ftr-325	603	18	regardless	regardless	ADV
ftr-325	603	19	of	of	ADP
ftr-325	603	20	the	the	DET
ftr-325	603	21	depreciation	depreciation	NOUN
ftr-325	603	22	method	method	NOUN
ftr-325	603	23	used	use	VERB
ftr-325	603	24	by	by	ADP
ftr-325	603	25	the	the	DET
ftr-325	603	26	taxpayer	taxpayer	NOUN
ftr-325	603	27	for	for	ADP
ftr-325	603	28	other	other	ADJ
ftr-325	603	29	purposes	purpose	NOUN
ftr-325	603	30	.	.	PUNCT
ftr-325	604	1	aircraft	aircraft	NOUN
ftr-325	604	2	with	with	ADP
ftr-325	604	3	similar	similar	ADJ
ftr-325	604	4	cost	cost	NOUN
ftr-325	604	5	profiles	profile	NOUN
ftr-325	604	6	that	that	PRON
ftr-325	604	7	have	have	VERB
ftr-325	604	8	the	the	DET
ftr-325	604	9	same	same	ADJ
ftr-325	604	10	type	type	NOUN
ftr-325	604	11	and	and	CCONJ
ftr-325	604	12	number	number	NOUN
ftr-325	604	13	of	of	ADP
ftr-325	604	14	engines	engine	NOUN
ftr-325	604	15	can	can	AUX
ftr-325	604	16	be	be	AUX
ftr-325	604	17	aggregated	aggregate	VERB
ftr-325	604	18	in	in	ADP
ftr-325	604	19	determining	determine	VERB
ftr-325	604	20	expenses	expense	NOUN
ftr-325	604	21	allocable	allocable	ADJ
ftr-325	604	22	to	to	PART
ftr-325	604	23	use	use	VERB
ftr-325	604	24	of	of	ADP
ftr-325	604	25	the	the	DET
ftr-325	604	26	aircraft	aircraft	NOUN
ftr-325	604	27	for	for	ADP
ftr-325	604	28	entertainment	entertainment	NOUN
ftr-325	604	29	.	.	PUNCT
ftr-325	605	1	the	the	DET
ftr-325	605	2	regulations	regulation	NOUN
ftr-325	605	3	do	do	AUX
ftr-325	605	4	not	not	PART
ftr-325	605	5	permit	permit	VERB
ftr-325	605	6	aggregation	aggregation	NOUN
ftr-325	605	7	of	of	ADP
ftr-325	605	8	the	the	DET
ftr-325	605	9	costs	cost	NOUN
ftr-325	605	10	of	of	ADP
ftr-325	605	11	all	all	DET
ftr-325	605	12	aircraft	aircraft	NOUN
ftr-325	605	13	operated	operate	VERB
ftr-325	605	14	by	by	ADP
ftr-325	605	15	the	the	DET
ftr-325	605	16	taxpayer	taxpayer	NOUN
ftr-325	605	17	.	.	PUNCT
ftr-325	606	1	expenses	expense	NOUN
ftr-325	606	2	incurred	incur	VERB
ftr-325	606	3	for	for	ADP
ftr-325	606	4	entertainment	entertainment	NOUN
ftr-325	606	5	flights	flight	NOUN
ftr-325	606	6	of	of	ADP
ftr-325	606	7	specified	specified	ADJ
ftr-325	606	8	employees	employee	NOUN
ftr-325	606	9	(	(	PUNCT
ftr-325	606	10	officers	officer	NOUN
ftr-325	606	11	,	,	PUNCT
ftr-325	606	12	directors	director	NOUN
ftr-325	606	13	,	,	PUNCT
ftr-325	606	14	10	10	NUM
ftr-325	606	15	percent	percent	NOUN
ftr-325	606	16	owners	owner	NOUN
ftr-325	606	17	)	)	PUNCT
ftr-325	606	18	are	be	AUX
ftr-325	606	19	excepted	except	VERB
ftr-325	606	20	from	from	ADP
ftr-325	606	21	disallowance	disallowance	NOUN
ftr-325	606	22	under	under	ADP
ftr-325	606	23	§	§	PROPN
ftr-325	606	24	274(e)(2	274(e)(2	NOUN
ftr-325	606	25	)	)	PUNCT
ftr-325	606	26	only	only	ADV
ftr-325	606	27	to	to	ADP
ftr-325	606	28	the	the	DET
ftr-325	606	29	extent	extent	NOUN
ftr-325	606	30	included	include	VERB
ftr-325	606	31	in	in	ADP
ftr-325	606	32	income	income	NOUN
ftr-325	606	33	as	as	ADP
ftr-325	606	34	compensation	compensation	NOUN
ftr-325	606	35	by	by	ADP
ftr-325	606	36	the	the	DET
ftr-325	606	37	recipient	recipient	NOUN
ftr-325	606	38	.	.	PUNCT
ftr-325	607	1	expenses	expense	NOUN
ftr-325	607	2	in	in	ADP
ftr-325	607	3	excess	excess	NOUN
ftr-325	607	4	of	of	ADP
ftr-325	607	5	the	the	DET
ftr-325	607	6	amounts	amount	NOUN
ftr-325	607	7	included	include	VERB
ftr-325	607	8	in	in	ADP
ftr-325	607	9	income	income	NOUN
ftr-325	607	10	are	be	AUX
ftr-325	607	11	disallowed	disallow	VERB
ftr-325	607	12	.	.	PUNCT
ftr-325	608	1	also	also	ADV
ftr-325	608	2	,	,	PUNCT
ftr-325	608	3	expenses	expense	NOUN
ftr-325	608	4	incurred	incur	VERB
ftr-325	608	5	to	to	PART
ftr-325	608	6	provide	provide	VERB
ftr-325	608	7	entertainment	entertainment	NOUN
ftr-325	608	8	flights	flight	NOUN
ftr-325	608	9	in	in	ADP
ftr-325	608	10	taxpayer	taxpayer	NOUN
ftr-325	608	11	owned	own	VERB
ftr-325	608	12	business	business	NOUN
ftr-325	608	13	aircraft	aircraft	NOUN
ftr-325	608	14	to	to	PART
ftr-325	608	15	meet	meet	VERB
ftr-325	608	16	security	security	NOUN
ftr-325	608	17	concerns	concern	NOUN
ftr-325	608	18	(	(	PUNCT
ftr-325	608	19	which	which	PRON
ftr-325	608	20	are	be	AUX
ftr-325	608	21	excludable	excludable	ADJ
ftr-325	608	22	from	from	ADP
ftr-325	608	23	the	the	DET
ftr-325	608	24	recipient‘s	recipient‘s	NOUN
ftr-325	608	25	income	income	NOUN
ftr-325	608	26	as	as	ADP
ftr-325	608	27	a	a	DET
ftr-325	608	28	fringe	fringe	NOUN
ftr-325	608	29	benefit	benefit	NOUN
ftr-325	608	30	)	)	PUNCT
ftr-325	608	31	remain	remain	AUX
ftr-325	608	32	disallowed	disallow	VERB
ftr-325	608	33	as	as	ADP
ftr-325	608	34	deductions	deduction	NOUN
ftr-325	608	35	under	under	ADP
ftr-325	608	36	§	§	PROPN
ftr-325	608	37	274(a	274(a	PROPN
ftr-325	608	38	)	)	PUNCT
ftr-325	608	39	.	.	PUNCT
ftr-325	609	1	the	the	DET
ftr-325	609	2	loss	loss	NOUN
ftr-325	609	3	disallowance	disallowance	NOUN
ftr-325	609	4	rules	rule	NOUN
ftr-325	609	5	do	do	AUX
ftr-325	609	6	not	not	PART
ftr-325	609	7	apply	apply	VERB
ftr-325	609	8	to	to	ADP
ftr-325	609	9	expenses	expense	NOUN
ftr-325	609	10	incurred	incur	VERB
ftr-325	609	11	by	by	ADP
ftr-325	609	12	a	a	DET
ftr-325	609	13	commercial	commercial	ADJ
ftr-325	609	14	airline	airline	NOUN
ftr-325	609	15	providing	provide	VERB
ftr-325	609	16	entertainment	entertainment	NOUN
ftr-325	609	17	flights	flight	NOUN
ftr-325	609	18	to	to	PART
ftr-325	609	19	―specified	―specified	VERB
ftr-325	609	20	individuals‖	individuals‖	PROPN
ftr-325	609	21	on	on	ADP
ftr-325	609	22	a	a	DET
ftr-325	609	23	regularly	regularly	ADV
ftr-325	609	24	scheduled	schedule	VERB
ftr-325	609	25	flight	flight	NOUN
ftr-325	609	26	on	on	ADP
ftr-325	609	27	which	which	PRON
ftr-325	609	28	90	90	NUM
ftr-325	609	29	percent	percent	NOUN
ftr-325	609	30	of	of	ADP
ftr-325	609	31	the	the	DET
ftr-325	609	32	seats	seat	NOUN
ftr-325	609	33	are	be	AUX
ftr-325	609	34	offered	offer	VERB
ftr-325	609	35	for	for	ADP
ftr-325	609	36	sale	sale	NOUN
ftr-325	609	37	to	to	ADP
ftr-325	609	38	the	the	DET
ftr-325	609	39	general	general	ADJ
ftr-325	609	40	public	public	NOUN
ftr-325	609	41	to	to	ADP
ftr-325	609	42	the	the	DET
ftr-325	609	43	extent	extent	NOUN
ftr-325	609	44	the	the	DET
ftr-325	609	45	entertainment	entertainment	NOUN
ftr-325	609	46	flight	flight	NOUN
ftr-325	609	47	is	be	AUX
ftr-325	609	48	includable	includable	ADJ
ftr-325	609	49	in	in	ADP
ftr-325	609	50	the	the	DET
ftr-325	609	51	gross	gross	ADJ
ftr-325	609	52	income	income	NOUN
ftr-325	609	53	of	of	ADP
ftr-325	609	54	the	the	DET
ftr-325	609	55	specified	specified	ADJ
ftr-325	609	56	individual	individual	NOUN
ftr-325	609	57	.	.	PUNCT
ftr-325	610	1	7	7	X
ftr-325	610	2	.	.	X
ftr-325	610	3	the	the	DET
ftr-325	610	4	one	one	NOUN
ftr-325	610	5	who	who	PRON
ftr-325	610	6	eats	eat	VERB
ftr-325	610	7	the	the	DET
ftr-325	610	8	food	food	NOUN
ftr-325	610	9	may	may	AUX
ftr-325	610	10	not	not	PART
ftr-325	610	11	get	get	VERB
ftr-325	610	12	the	the	DET
ftr-325	610	13	haircut	haircut	NOUN
ftr-325	610	14	:	:	PUNCT
ftr-325	610	15	proposed	propose	VERB
ftr-325	610	16	regulations	regulation	NOUN
ftr-325	610	17	allocate	allocate	VERB
ftr-325	610	18	the	the	DET
ftr-325	610	19	§	§	PROPN
ftr-325	610	20	274(n	274(n	PROPN
ftr-325	610	21	)	)	PUNCT
ftr-325	610	22	limitations	limitation	NOUN
ftr-325	610	23	with	with	ADP
ftr-325	610	24	respect	respect	NOUN
ftr-325	610	25	to	to	ADP
ftr-325	610	26	reimbursed	reimburse	VERB
ftr-325	610	27	meals	meal	NOUN
ftr-325	610	28	.	.	PUNCT
ftr-325	611	1	reg-101812	reg-101812	NOUN
ftr-325	611	2	-	-	PUNCT
ftr-325	611	3	07	07	NUM
ftr-325	611	4	,	,	PUNCT
ftr-325	611	5	reimbursed	reimburse	VERB
ftr-325	611	6	entertainment	entertainment	NOUN
ftr-325	611	7	expenses	expense	NOUN
ftr-325	611	8	,	,	PUNCT
ftr-325	611	9	77	77	NUM
ftr-325	611	10	f.r	f.r	NOUN
ftr-325	611	11	.	.	PROPN
ftr-325	611	12	45520	45520	NUM
ftr-325	611	13	(	(	PUNCT
ftr-325	611	14	8/1/12	8/1/12	NUM
ftr-325	611	15	)	)	PUNCT
ftr-325	611	16	.	.	PUNCT
ftr-325	612	1	section	section	NOUN
ftr-325	612	2	274(n	274(n	PROPN
ftr-325	612	3	)	)	PUNCT
ftr-325	612	4	limits	limit	NOUN
ftr-325	612	5	otherwise	otherwise	ADV
ftr-325	612	6	allowable	allowable	ADJ
ftr-325	612	7	deductions	deduction	NOUN
ftr-325	612	8	for	for	ADP
ftr-325	612	9	meals	meal	NOUN
ftr-325	612	10	and	and	CCONJ
ftr-325	612	11	entertainment	entertainment	NOUN
ftr-325	612	12	to	to	ADP
ftr-325	612	13	50	50	NUM
ftr-325	612	14	percent	percent	NOUN
ftr-325	612	15	of	of	ADP
ftr-325	612	16	the	the	DET
ftr-325	612	17	expense	expense	NOUN
ftr-325	612	18	.	.	PUNCT
ftr-325	613	1	in	in	ADP
ftr-325	613	2	the	the	DET
ftr-325	613	3	case	case	NOUN
ftr-325	613	4	of	of	ADP
ftr-325	613	5	reimbursed	reimbursed	ADJ
ftr-325	613	6	meal	meal	NOUN
ftr-325	613	7	or	or	CCONJ
ftr-325	613	8	entertainment	entertainment	NOUN
ftr-325	613	9	expenses	expense	NOUN
ftr-325	613	10	that	that	PRON
ftr-325	613	11	are	be	AUX
ftr-325	613	12	not	not	PART
ftr-325	613	13	treated	treat	VERB
ftr-325	613	14	as	as	ADP
ftr-325	613	15	income	income	NOUN
ftr-325	613	16	to	to	ADP
ftr-325	613	17	the	the	DET
ftr-325	613	18	payor	payor	NOUN
ftr-325	613	19	,	,	PUNCT
ftr-325	613	20	§	§	NOUN
ftr-325	613	21	274(e)(3	274(e)(3	NUM
ftr-325	613	22	)	)	PUNCT
ftr-325	613	23	applies	apply	VERB
ftr-325	613	24	the	the	DET
ftr-325	613	25	limitation	limitation	NOUN
ftr-325	613	26	to	to	ADP
ftr-325	613	27	the	the	DET
ftr-325	613	28	person	person	NOUN
ftr-325	613	29	claiming	claim	VERB
ftr-325	613	30	a	a	DET
ftr-325	613	31	deduction	deduction	NOUN
ftr-325	613	32	for	for	ADP
ftr-325	613	33	the	the	DET
ftr-325	613	34	reimbursement	reimbursement	NOUN
ftr-325	613	35	.	.	PUNCT
ftr-325	614	1	in	in	ADP
ftr-325	614	2	transport	transport	NOUN
ftr-325	614	3	labor	labor	NOUN
ftr-325	614	4	contract	contract	NOUN
ftr-325	614	5	/	/	SYM
ftr-325	614	6	leasing	leasing	NOUN
ftr-325	614	7	,	,	PUNCT
ftr-325	614	8	inc	inc	PROPN
ftr-325	614	9	.	.	PROPN
ftr-325	614	10	v.	v.	PROPN
ftr-325	614	11	commissioner	commissioner	PROPN
ftr-325	614	12	,	,	PUNCT
ftr-325	614	13	461	461	NUM
ftr-325	614	14	f.3d	f.3d	NUM
ftr-325	614	15	1030	1030	NUM
ftr-325	614	16	(	(	PUNCT
ftr-325	614	17	8th	8th	ADJ
ftr-325	614	18	cir	cir	NOUN
ftr-325	614	19	.	.	PUNCT
ftr-325	614	20	2006	2006	NUM
ftr-325	614	21	)	)	PUNCT
ftr-325	614	22	,	,	PUNCT
ftr-325	614	23	the	the	DET
ftr-325	614	24	court	court	NOUN
ftr-325	614	25	held	hold	VERB
ftr-325	614	26	that	that	SCONJ
ftr-325	614	27	in	in	ADP
ftr-325	614	28	a	a	DET
ftr-325	614	29	three	three	NUM
ftr-325	614	30	-	-	PUNCT
ftr-325	614	31	party	party	NOUN
ftr-325	614	32	reimbursement	reimbursement	NOUN
ftr-325	614	33	arrangement	arrangement	NOUN
ftr-325	614	34	the	the	DET
ftr-325	614	35	§	§	PROPN
ftr-325	614	36	274	274	NUM
ftr-325	614	37	limitation	limitation	NOUN
ftr-325	614	38	applied	apply	VERB
ftr-325	614	39	to	to	ADP
ftr-325	614	40	the	the	DET
ftr-325	614	41	client	client	NOUN
ftr-325	614	42	who	who	PRON
ftr-325	614	43	reimbursed	reimburse	VERB
ftr-325	614	44	an	an	DET
ftr-325	614	45	employee	employee	NOUN
ftr-325	614	46	leasing	leasing	NOUN
ftr-325	614	47	company	company	NOUN
ftr-325	614	48	for	for	ADP
ftr-325	614	49	meal	meal	NOUN
ftr-325	614	50	expenses	expense	NOUN
ftr-325	614	51	paid	pay	VERB
ftr-325	614	52	by	by	ADP
ftr-325	614	53	the	the	DET
ftr-325	614	54	leasing	lease	VERB
ftr-325	614	55	company	company	NOUN
ftr-325	614	56	employer	employer	NOUN
ftr-325	614	57	to	to	PART
ftr-325	614	58	contract	contract	VERB
ftr-325	614	59	truck	truck	NOUN
ftr-325	614	60	drivers	driver	NOUN
ftr-325	614	61	who	who	PRON
ftr-325	614	62	were	be	AUX
ftr-325	614	63	leased	lease	VERB
ftr-325	614	64	to	to	ADP
ftr-325	614	65	a	a	DET
ftr-325	614	66	trucking	trucking	NOUN
ftr-325	614	67	company	company	NOUN
ftr-325	614	68	.	.	PUNCT
ftr-325	615	1	the	the	DET
ftr-325	615	2	eighth	eighth	ADJ
ftr-325	615	3	circuit‘s	circuit‘s	NOUN
ftr-325	615	4	opinion	opinion	NOUN
ftr-325	615	5	defined	define	VERB
ftr-325	615	6	reimbursement	reimbursement	NOUN
ftr-325	615	7	2013	2013	NUM
ftr-325	615	8	]	]	PUNCT
ftr-325	615	9	recent	recent	ADJ
ftr-325	615	10	developments	development	NOUN
ftr-325	615	11	in	in	ADP
ftr-325	615	12	federal	federal	ADJ
ftr-325	615	13	income	income	NOUN
ftr-325	615	14	taxation	taxation	NOUN
ftr-325	615	15	531	531	NUM
ftr-325	615	16	arrangements	arrangement	NOUN
ftr-325	615	17	by	by	ADP
ftr-325	615	18	reference	reference	NOUN
ftr-325	615	19	to	to	ADP
ftr-325	615	20	definitions	definition	NOUN
ftr-325	615	21	of	of	ADP
ftr-325	615	22	an	an	DET
ftr-325	615	23	employer‘s	employer‘s	PROPN
ftr-325	615	24	accountable	accountable	ADJ
ftr-325	615	25	plan	plan	NOUN
ftr-325	615	26	under	under	ADP
ftr-325	615	27	§	§	PROPN
ftr-325	615	28	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-325	615	29	)	)	PUNCT
ftr-325	615	30	and	and	CCONJ
ftr-325	615	31	reg	reg	NOUN
ftr-325	615	32	.	.	PUNCT
ftr-325	616	1	§	§	PROPN
ftr-325	616	2	1.62	1.62	NUM
ftr-325	616	3	-	-	SYM
ftr-325	616	4	2	2	NUM
ftr-325	616	5	.	.	PUNCT
ftr-325	617	1	the	the	DET
ftr-325	617	2	proposed	propose	VERB
ftr-325	617	3	regulations	regulation	NOUN
ftr-325	617	4	would	would	AUX
ftr-325	617	5	provide	provide	VERB
ftr-325	617	6	an	an	DET
ftr-325	617	7	independent	independent	ADJ
ftr-325	617	8	definition	definition	NOUN
ftr-325	617	9	of	of	ADP
ftr-325	617	10	a	a	DET
ftr-325	617	11	reimbursement	reimbursement	NOUN
ftr-325	617	12	or	or	CCONJ
ftr-325	617	13	expense	expense	NOUN
ftr-325	617	14	allowance	allowance	NOUN
ftr-325	617	15	arrangement	arrangement	NOUN
ftr-325	617	16	independent	independent	ADJ
ftr-325	617	17	of	of	ADP
ftr-325	617	18	the	the	DET
ftr-325	617	19	rules	rule	NOUN
ftr-325	617	20	of	of	ADP
ftr-325	617	21	§	§	PROPN
ftr-325	617	22	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-325	617	23	)	)	PUNCT
ftr-325	617	24	and	and	CCONJ
ftr-325	617	25	(	(	PUNCT
ftr-325	617	26	c	c	NOUN
ftr-325	617	27	)	)	PUNCT
ftr-325	617	28	.	.	PUNCT
ftr-325	618	1	prop	prop	NOUN
ftr-325	618	2	.	.	PUNCT
ftr-325	619	1	reg	reg	PROPN
ftr-325	619	2	.	.	PUNCT
ftr-325	620	1	§	§	PROPN
ftr-325	620	2	1.274	1.274	NUM
ftr-325	620	3	-	-	NUM
ftr-325	620	4	2(f)(2)(iv)(a)(d	2(f)(2)(iv)(a)(d	NUM
ftr-325	620	5	)	)	PUNCT
ftr-325	620	6	would	would	AUX
ftr-325	620	7	define	define	VERB
ftr-325	620	8	a	a	DET
ftr-325	620	9	reimbursement	reimbursement	NOUN
ftr-325	620	10	arrangement	arrangement	NOUN
ftr-325	620	11	as	as	ADP
ftr-325	620	12	one	one	NUM
ftr-325	620	13	under	under	ADP
ftr-325	620	14	which	which	PRON
ftr-325	620	15	an	an	DET
ftr-325	620	16	employee	employee	NOUN
ftr-325	620	17	or	or	CCONJ
ftr-325	620	18	independent	independent	ADJ
ftr-325	620	19	contractor	contractor	NOUN
ftr-325	620	20	receives	receive	VERB
ftr-325	620	21	an	an	DET
ftr-325	620	22	advance	advance	NOUN
ftr-325	620	23	,	,	PUNCT
ftr-325	620	24	allowance	allowance	NOUN
ftr-325	620	25	,	,	PUNCT
ftr-325	620	26	or	or	CCONJ
ftr-325	620	27	reimbursement	reimbursement	NOUN
ftr-325	620	28	from	from	ADP
ftr-325	620	29	an	an	DET
ftr-325	620	30	employer	employer	NOUN
ftr-325	620	31	,	,	PUNCT
ftr-325	620	32	client	client	NOUN
ftr-325	620	33	,	,	PUNCT
ftr-325	620	34	or	or	CCONJ
ftr-325	620	35	contractor	contractor	NOUN
ftr-325	620	36	for	for	ADP
ftr-325	620	37	expenses	expense	NOUN
ftr-325	620	38	incurred	incur	VERB
ftr-325	620	39	by	by	ADP
ftr-325	620	40	the	the	DET
ftr-325	620	41	recipient	recipient	NOUN
ftr-325	620	42	.	.	PUNCT
ftr-325	621	1	a	a	DET
ftr-325	621	2	reimbursement	reimbursement	NOUN
ftr-325	621	3	plan	plan	NOUN
ftr-325	621	4	involving	involve	VERB
ftr-325	621	5	payments	payment	NOUN
ftr-325	621	6	to	to	ADP
ftr-325	621	7	an	an	DET
ftr-325	621	8	independent	independent	ADJ
ftr-325	621	9	contractor	contractor	NOUN
ftr-325	621	10	would	would	AUX
ftr-325	621	11	have	have	VERB
ftr-325	621	12	to	to	PART
ftr-325	621	13	be	be	AUX
ftr-325	621	14	memorialized	memorialize	VERB
ftr-325	621	15	in	in	ADP
ftr-325	621	16	a	a	DET
ftr-325	621	17	written	write	VERB
ftr-325	621	18	agreement	agreement	NOUN
ftr-325	621	19	that	that	PRON
ftr-325	621	20	identifies	identify	VERB
ftr-325	621	21	the	the	DET
ftr-325	621	22	party	party	NOUN
ftr-325	621	23	subject	subject	NOUN
ftr-325	621	24	to	to	ADP
ftr-325	621	25	the	the	DET
ftr-325	621	26	§	§	ADJ
ftr-325	621	27	274	274	NUM
ftr-325	621	28	limitations	limitation	NOUN
ftr-325	621	29	.	.	PUNCT
ftr-325	622	1			X
ftr-325	622	2	in	in	ADP
ftr-325	622	3	the	the	DET
ftr-325	622	4	case	case	NOUN
ftr-325	622	5	of	of	ADP
ftr-325	622	6	an	an	DET
ftr-325	622	7	employer	employer	NOUN
ftr-325	622	8	,	,	PUNCT
ftr-325	622	9	the	the	DET
ftr-325	622	10	limitations	limitation	NOUN
ftr-325	622	11	of	of	ADP
ftr-325	622	12	§	§	PROPN
ftr-325	622	13	274	274	NUM
ftr-325	622	14	apply	apply	VERB
ftr-325	622	15	to	to	ADP
ftr-325	622	16	the	the	DET
ftr-325	622	17	employer‘s	employer‘s	PROPN
ftr-325	622	18	deduction	deduction	NOUN
ftr-325	622	19	of	of	ADP
ftr-325	622	20	reimbursed	reimburse	VERB
ftr-325	622	21	expenses	expense	NOUN
ftr-325	622	22	,	,	PUNCT
ftr-325	622	23	except	except	SCONJ
ftr-325	622	24	to	to	ADP
ftr-325	622	25	the	the	DET
ftr-325	622	26	extent	extent	NOUN
ftr-325	622	27	that	that	SCONJ
ftr-325	622	28	the	the	DET
ftr-325	622	29	employer	employer	NOUN
ftr-325	622	30	treats	treat	VERB
ftr-325	622	31	the	the	DET
ftr-325	622	32	reimbursement	reimbursement	NOUN
ftr-325	622	33	or	or	CCONJ
ftr-325	622	34	other	other	ADJ
ftr-325	622	35	payment	payment	NOUN
ftr-325	622	36	as	as	ADP
ftr-325	622	37	compensation	compensation	NOUN
ftr-325	622	38	paid	pay	VERB
ftr-325	622	39	to	to	ADP
ftr-325	622	40	the	the	DET
ftr-325	622	41	employee	employee	NOUN
ftr-325	622	42	and	and	CCONJ
ftr-325	622	43	wages	wage	NOUN
ftr-325	622	44	for	for	ADP
ftr-325	622	45	withholding	withholding	NOUN
ftr-325	622	46	purposes	purpose	NOUN
ftr-325	622	47	.	.	PUNCT
ftr-325	623	1			NOUN
ftr-325	624	1	in	in	ADP
ftr-325	624	2	case	case	NOUN
ftr-325	624	3	of	of	ADP
ftr-325	624	4	reimbursements	reimbursement	NOUN
ftr-325	624	5	to	to	ADP
ftr-325	624	6	an	an	DET
ftr-325	624	7	independent	independent	ADJ
ftr-325	624	8	contractor	contractor	NOUN
ftr-325	624	9	,	,	PUNCT
ftr-325	624	10	the	the	DET
ftr-325	624	11	limitations	limitation	NOUN
ftr-325	624	12	apply	apply	VERB
ftr-325	624	13	to	to	ADP
ftr-325	624	14	the	the	DET
ftr-325	624	15	independent	independent	ADJ
ftr-325	624	16	contractor	contractor	NOUN
ftr-325	624	17	to	to	ADP
ftr-325	624	18	the	the	DET
ftr-325	624	19	extent	extent	NOUN
ftr-325	624	20	that	that	SCONJ
ftr-325	624	21	the	the	DET
ftr-325	624	22	independent	independent	ADJ
ftr-325	624	23	contractor	contractor	NOUN
ftr-325	624	24	does	do	AUX
ftr-325	624	25	not	not	PART
ftr-325	624	26	account	account	VERB
ftr-325	624	27	to	to	ADP
ftr-325	624	28	the	the	DET
ftr-325	624	29	client	client	NOUN
ftr-325	624	30	or	or	CCONJ
ftr-325	624	31	customer	customer	NOUN
ftr-325	624	32	for	for	ADP
ftr-325	624	33	meals	meal	NOUN
ftr-325	624	34	and	and	CCONJ
ftr-325	624	35	entertainment	entertainment	NOUN
ftr-325	624	36	expenses	expense	NOUN
ftr-325	624	37	under	under	ADP
ftr-325	624	38	the	the	DET
ftr-325	624	39	substantiation	substantiation	NOUN
ftr-325	624	40	rules	rule	NOUN
ftr-325	624	41	of	of	ADP
ftr-325	624	42	§	§	PROPN
ftr-325	624	43	274(d	274(d	PROPN
ftr-325	624	44	)	)	PUNCT
ftr-325	624	45	.	.	PUNCT
ftr-325	625	1	where	where	SCONJ
ftr-325	625	2	the	the	DET
ftr-325	625	3	independent	independent	ADJ
ftr-325	625	4	contractor	contractor	NOUN
ftr-325	625	5	accounts	account	VERB
ftr-325	625	6	for	for	ADP
ftr-325	625	7	meal	meal	NOUN
ftr-325	625	8	and	and	CCONJ
ftr-325	625	9	entertainment	entertainment	NOUN
ftr-325	625	10	expenses	expense	NOUN
ftr-325	625	11	,	,	PUNCT
ftr-325	625	12	the	the	DET
ftr-325	625	13	limitations	limitation	NOUN
ftr-325	625	14	are	be	AUX
ftr-325	625	15	applicable	applicable	ADJ
ftr-325	625	16	to	to	ADP
ftr-325	625	17	the	the	DET
ftr-325	625	18	client	client	NOUN
ftr-325	625	19	or	or	CCONJ
ftr-325	625	20	customer	customer	NOUN
ftr-325	625	21	.	.	PUNCT
ftr-325	626	1	the	the	DET
ftr-325	626	2	person	person	NOUN
ftr-325	626	3	responsible	responsible	ADJ
ftr-325	626	4	for	for	ADP
ftr-325	626	5	the	the	DET
ftr-325	626	6	§	§	PROPN
ftr-325	626	7	274	274	NUM
ftr-325	626	8	limitations	limitation	NOUN
ftr-325	626	9	can	can	AUX
ftr-325	626	10	be	be	AUX
ftr-325	626	11	specified	specify	VERB
ftr-325	626	12	in	in	ADP
ftr-325	626	13	a	a	DET
ftr-325	626	14	written	write	VERB
ftr-325	626	15	agreement	agreement	NOUN
ftr-325	626	16	between	between	ADP
ftr-325	626	17	the	the	DET
ftr-325	626	18	parties	party	NOUN
ftr-325	626	19	.	.	PUNCT
ftr-325	627	1			X
ftr-325	628	1	the	the	DET
ftr-325	628	2	preamble	preamble	NOUN
ftr-325	628	3	to	to	ADP
ftr-325	628	4	the	the	DET
ftr-325	628	5	proposed	propose	VERB
ftr-325	628	6	regulations	regulation	NOUN
ftr-325	628	7	and	and	CCONJ
ftr-325	628	8	proposed	propose	VERB
ftr-325	628	9	examples	example	NOUN
ftr-325	628	10	indicate	indicate	VERB
ftr-325	628	11	that	that	SCONJ
ftr-325	628	12	in	in	ADP
ftr-325	628	13	a	a	DET
ftr-325	628	14	multiple	multiple	ADJ
ftr-325	628	15	party	party	NOUN
ftr-325	628	16	arrangement	arrangement	NOUN
ftr-325	628	17	each	each	DET
ftr-325	628	18	relationship	relationship	NOUN
ftr-325	628	19	will	will	AUX
ftr-325	628	20	be	be	AUX
ftr-325	628	21	treated	treat	VERB
ftr-325	628	22	as	as	ADP
ftr-325	628	23	a	a	DET
ftr-325	628	24	two	two	NUM
ftr-325	628	25	-	-	PUNCT
ftr-325	628	26	party	party	NOUN
ftr-325	628	27	relationship	relationship	NOUN
ftr-325	628	28	subject	subject	ADJ
ftr-325	628	29	to	to	ADP
ftr-325	628	30	the	the	DET
ftr-325	628	31	independent	independent	ADJ
ftr-325	628	32	contractor	contractor	NOUN
ftr-325	628	33	rules	rule	NOUN
ftr-325	628	34	,	,	PUNCT
ftr-325	628	35	which	which	PRON
ftr-325	628	36	thus	thus	ADV
ftr-325	628	37	would	would	AUX
ftr-325	628	38	impose	impose	VERB
ftr-325	628	39	the	the	DET
ftr-325	628	40	§	§	PROPN
ftr-325	628	41	274	274	NUM
ftr-325	628	42	limitations	limitation	NOUN
ftr-325	628	43	upon	upon	SCONJ
ftr-325	628	44	the	the	DET
ftr-325	628	45	party	party	NOUN
ftr-325	628	46	that	that	PRON
ftr-325	628	47	reimburses	reimburse	VERB
ftr-325	628	48	expenses	expense	NOUN
ftr-325	628	49	substantiated	substantiate	VERB
ftr-325	628	50	to	to	ADP
ftr-325	628	51	it	it	PRON
ftr-325	628	52	by	by	ADP
ftr-325	628	53	another	another	DET
ftr-325	628	54	party	party	NOUN
ftr-325	628	55	.	.	PUNCT
ftr-325	629	1	again	again	ADV
ftr-325	629	2	,	,	PUNCT
ftr-325	629	3	persons	person	NOUN
ftr-325	629	4	in	in	ADP
ftr-325	629	5	multiparty	multiparty	ADJ
ftr-325	629	6	reimbursement	reimbursement	NOUN
ftr-325	629	7	arrangements	arrangement	NOUN
ftr-325	629	8	would	would	AUX
ftr-325	629	9	be	be	AUX
ftr-325	629	10	permitted	permit	VERB
ftr-325	629	11	to	to	PART
ftr-325	629	12	specify	specify	VERB
ftr-325	629	13	by	by	ADP
ftr-325	629	14	agreement	agreement	NOUN
ftr-325	629	15	which	which	DET
ftr-325	629	16	party	party	NOUN
ftr-325	629	17	is	be	AUX
ftr-325	629	18	subject	subject	ADJ
ftr-325	629	19	to	to	ADP
ftr-325	629	20	the	the	DET
ftr-325	629	21	§	§	ADJ
ftr-325	629	22	274	274	NUM
ftr-325	629	23	limitations	limitation	NOUN
ftr-325	629	24	.	.	PUNCT
ftr-325	630	1	8	8	X
ftr-325	630	2	.	.	PUNCT
ftr-325	631	1	cincinnati	cincinnati	PROPN
ftr-325	631	2	is	be	AUX
ftr-325	631	3	one	one	NUM
ftr-325	631	4	big	big	ADJ
ftr-325	631	5	metropolitan	metropolitan	ADJ
ftr-325	631	6	area	area	NOUN
ftr-325	631	7	.	.	PUNCT
ftr-325	632	1	saunders	saunders	PROPN
ftr-325	632	2	v.	v.	PROPN
ftr-325	632	3	commissioner	commissioner	PROPN
ftr-325	632	4	,	,	PUNCT
ftr-325	632	5	t.c	t.c	PROPN
ftr-325	632	6	.	.	PROPN
ftr-325	632	7	memo	memo	NOUN
ftr-325	632	8	.	.	PUNCT
ftr-325	633	1	2012	2012	NUM
ftr-325	633	2	-	-	SYM
ftr-325	633	3	200	200	NUM
ftr-325	633	4	(	(	PUNCT
ftr-325	633	5	7/17/12	7/17/12	NUM
ftr-325	633	6	)	)	PUNCT
ftr-325	633	7	.	.	PUNCT
ftr-325	634	1	the	the	DET
ftr-325	634	2	taxpayer	taxpayer	NOUN
ftr-325	634	3	worked	work	VERB
ftr-325	634	4	for	for	ADP
ftr-325	634	5	a	a	DET
ftr-325	634	6	single	single	ADJ
ftr-325	634	7	employer	employer	NOUN
ftr-325	634	8	,	,	PUNCT
ftr-325	634	9	had	have	VERB
ftr-325	634	10	no	no	DET
ftr-325	634	11	principal	principal	ADJ
ftr-325	634	12	place	place	NOUN
ftr-325	634	13	of	of	ADP
ftr-325	634	14	business	business	NOUN
ftr-325	634	15	,	,	PUNCT
ftr-325	634	16	and	and	CCONJ
ftr-325	634	17	travelled	travel	VERB
ftr-325	634	18	directly	directly	ADV
ftr-325	634	19	from	from	ADP
ftr-325	634	20	home	home	NOUN
ftr-325	634	21	to	to	ADP
ftr-325	634	22	temporary	temporary	ADJ
ftr-325	634	23	work	work	NOUN
ftr-325	634	24	sites	site	NOUN
ftr-325	634	25	located	locate	VERB
ftr-325	634	26	between	between	ADP
ftr-325	634	27	74	74	NUM
ftr-325	634	28	and	and	CCONJ
ftr-325	634	29	96	96	NUM
ftr-325	634	30	miles	mile	NOUN
ftr-325	634	31	away	away	ADV
ftr-325	634	32	.	.	PUNCT
ftr-325	635	1	the	the	DET
ftr-325	635	2	taxpayer	taxpayer	NOUN
ftr-325	635	3	lived	live	VERB
ftr-325	635	4	in	in	ADP
ftr-325	635	5	manchester	manchester	PROPN
ftr-325	635	6	,	,	PUNCT
ftr-325	635	7	ohio	ohio	PROPN
ftr-325	636	1	[	[	X
ftr-325	636	2	more	more	ADJ
ftr-325	636	3	than	than	ADP
ftr-325	636	4	70	70	NUM
ftr-325	636	5	miles	mile	NOUN
ftr-325	636	6	away	away	ADV
ftr-325	636	7	from	from	ADP
ftr-325	636	8	cincinnati	cincinnati	PROPN
ftr-325	636	9	]	]	PUNCT
ftr-325	636	10	,	,	PUNCT
ftr-325	637	1	and	and	CCONJ
ftr-325	637	2	indicated	indicate	VERB
ftr-325	637	3	that	that	SCONJ
ftr-325	637	4	his	his	PRON
ftr-325	637	5	―main	―main	PROPN
ftr-325	637	6	area‖	area‖	PROPN
ftr-325	637	7	was	be	AUX
ftr-325	637	8	cincinnati	cincinnati	PROPN
ftr-325	637	9	.	.	PUNCT
ftr-325	638	1	the	the	DET
ftr-325	638	2	tax	tax	NOUN
ftr-325	638	3	court	court	NOUN
ftr-325	638	4	(	(	PUNCT
ftr-325	638	5	judge	judge	PROPN
ftr-325	638	6	thornton	thornton	PROPN
ftr-325	638	7	)	)	PUNCT
ftr-325	638	8	refused	refuse	VERB
ftr-325	638	9	to	to	PART
ftr-325	638	10	allow	allow	VERB
ftr-325	638	11	the	the	DET
ftr-325	638	12	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	638	13	claimed	claim	VERB
ftr-325	638	14	deductions	deduction	NOUN
ftr-325	638	15	for	for	ADP
ftr-325	638	16	travel	travel	NOUN
ftr-325	638	17	away	away	ADV
ftr-325	638	18	from	from	ADP
ftr-325	638	19	home	home	NOUN
ftr-325	638	20	as	as	ADP
ftr-325	638	21	expenses	expense	NOUN
ftr-325	638	22	incurred	incur	VERB
ftr-325	638	23	for	for	ADP
ftr-325	638	24	travel	travel	NOUN
ftr-325	638	25	outside	outside	ADP
ftr-325	638	26	the	the	DET
ftr-325	638	27	metropolitan	metropolitan	ADJ
ftr-325	638	28	area	area	NOUN
ftr-325	638	29	where	where	SCONJ
ftr-325	638	30	the	the	DET
ftr-325	638	31	taxpayer	taxpayer	NOUN
ftr-325	638	32	lives	live	VERB
ftr-325	638	33	and	and	CCONJ
ftr-325	638	34	normally	normally	ADV
ftr-325	638	35	works	work	VERB
ftr-325	638	36	.	.	PUNCT
ftr-325	639	1	the	the	DET
ftr-325	639	2	court	court	NOUN
ftr-325	639	3	noted	note	VERB
ftr-325	639	4	that	that	SCONJ
ftr-325	639	5	the	the	DET
ftr-325	639	6	term	term	NOUN
ftr-325	639	7	―metropolitan	―metropolitan	PROPN
ftr-325	639	8	area‖	area‖	PROPN
ftr-325	639	9	is	be	AUX
ftr-325	639	10	ill	ill	ADV
ftr-325	639	11	defined	define	VERB
ftr-325	639	12	,	,	PUNCT
ftr-325	639	13	but	but	CCONJ
ftr-325	639	14	concluded	conclude	VERB
ftr-325	639	15	under	under	ADP
ftr-325	639	16	the	the	DET
ftr-325	639	17	facts	fact	NOUN
ftr-325	639	18	and	and	CCONJ
ftr-325	639	19	circumstances	circumstance	NOUN
ftr-325	639	20	that	that	PRON
ftr-325	639	21	the	the	DET
ftr-325	639	22	taxpayer	taxpayer	NOUN
ftr-325	639	23	failed	fail	VERB
ftr-325	639	24	to	to	PART
ftr-325	639	25	establish	establish	VERB
ftr-325	639	26	that	that	SCONJ
ftr-325	639	27	any	any	PRON
ftr-325	639	28	of	of	ADP
ftr-325	639	29	the	the	DET
ftr-325	639	30	temporary	temporary	ADJ
ftr-325	639	31	worksites	worksite	NOUN
ftr-325	639	32	to	to	PART
ftr-325	639	33	which	which	PRON
ftr-325	639	34	the	the	DET
ftr-325	639	35	taxpayer	taxpayer	NOUN
ftr-325	639	36	travelled	travel	VERB
ftr-325	639	37	were	be	AUX
ftr-325	639	38	outside	outside	ADP
ftr-325	639	39	of	of	ADP
ftr-325	639	40	the	the	DET
ftr-325	639	41	cincinnati	cincinnati	PROPN
ftr-325	639	42	metropolitan	metropolitan	PROPN
ftr-325	639	43	area	area	NOUN
ftr-325	639	44	;	;	PUNCT
ftr-325	639	45	the	the	DET
ftr-325	639	46	two	two	NUM
ftr-325	639	47	worksites	worksite	NOUN
ftr-325	639	48	identified	identify	VERB
ftr-325	639	49	in	in	ADP
ftr-325	639	50	the	the	DET
ftr-325	639	51	opinion	opinion	NOUN
ftr-325	639	52	were	be	AUX
ftr-325	639	53	20	20	NUM
ftr-325	639	54	and	and	CCONJ
ftr-325	639	55	31	31	NUM
ftr-325	639	56	miles	mile	NOUN
ftr-325	639	57	away	away	ADV
ftr-325	639	58	from	from	ADP
ftr-325	639	59	downtown	downtown	NOUN
ftr-325	639	60	cincinnati	cincinnati	PROPN
ftr-325	639	61	,	,	PUNCT
ftr-325	639	62	but	but	CCONJ
ftr-325	639	63	were	be	AUX
ftr-325	639	64	located	locate	VERB
ftr-325	639	65	532	532	NUM
ftr-325	639	66	florida	florida	PROPN
ftr-325	639	67	tax	tax	NOUN
ftr-325	639	68	review	review	NOUN
ftr-325	639	69	[	[	X
ftr-325	639	70	vol	vol	NOUN
ftr-325	639	71	.	.	PUNCT
ftr-325	639	72	13:10	13:10	NUM
ftr-325	639	73	within	within	ADP
ftr-325	639	74	the	the	DET
ftr-325	639	75	cincinnati	cincinnati	PROPN
ftr-325	639	76	-	-	PUNCT
ftr-325	639	77	middletown	middletown	PROPN
ftr-325	639	78	,	,	PUNCT
ftr-325	639	79	oh	oh	INTJ
ftr-325	639	80	-	-	PUNCT
ftr-325	639	81	ky	ky	NOUN
ftr-325	639	82	-	-	PUNCT
ftr-325	639	83	in	in	ADP
ftr-325	639	84	metropolitan	metropolitan	ADJ
ftr-325	639	85	statistical	statistical	ADJ
ftr-325	639	86	area	area	NOUN
ftr-325	639	87	as	as	SCONJ
ftr-325	639	88	defined	define	VERB
ftr-325	639	89	in	in	ADP
ftr-325	639	90	omb	omb	NOUN
ftr-325	639	91	bulletin	bulletin	NOUN
ftr-325	639	92	no	no	INTJ
ftr-325	639	93	.	.	PROPN
ftr-325	639	94	08	08	NUM
ftr-325	639	95	-	-	SYM
ftr-325	639	96	01	01	NUM
ftr-325	639	97	(	(	PUNCT
ftr-325	639	98	nov	nov	PROPN
ftr-325	639	99	.	.	PROPN
ftr-325	639	100	20	20	NUM
ftr-325	639	101	,	,	PUNCT
ftr-325	639	102	2007	2007	NUM
ftr-325	639	103	)	)	PUNCT
ftr-325	639	104	.	.	PUNCT
ftr-325	640	1	9	9	X
ftr-325	640	2	.	.	X
ftr-325	641	1	the	the	DET
ftr-325	641	2	tax	tax	NOUN
ftr-325	641	3	court	court	NOUN
ftr-325	641	4	strikes	strike	VERB
ftr-325	641	5	a	a	DET
ftr-325	641	6	blow	blow	NOUN
ftr-325	641	7	to	to	ADP
ftr-325	641	8	the	the	DET
ftr-325	641	9	travel	travel	NOUN
ftr-325	641	10	expense	expense	NOUN
ftr-325	641	11	of	of	ADP
ftr-325	641	12	two	two	NUM
ftr-325	641	13	-	-	PUNCT
ftr-325	641	14	earner	earner	NOUN
ftr-325	641	15	couples	couple	NOUN
ftr-325	641	16	.	.	PUNCT
ftr-325	642	1	noz	noz	PROPN
ftr-325	642	2	v.	v.	PROPN
ftr-325	642	3	commissioner	commissioner	PROPN
ftr-325	642	4	,	,	PUNCT
ftr-325	642	5	t.c	t.c	PROPN
ftr-325	642	6	.	.	PROPN
ftr-325	642	7	memo	memo	NOUN
ftr-325	642	8	2012272	2012272	NUM
ftr-325	642	9	(	(	PUNCT
ftr-325	642	10	9/24/12	9/24/12	NUM
ftr-325	642	11	)	)	PUNCT
ftr-325	642	12	.	.	PUNCT
ftr-325	643	1	the	the	DET
ftr-325	643	2	court	court	NOUN
ftr-325	643	3	(	(	PUNCT
ftr-325	643	4	judge	judge	PROPN
ftr-325	643	5	morrison	morrison	PROPN
ftr-325	643	6	)	)	PUNCT
ftr-325	643	7	disallowed	disallow	VERB
ftr-325	643	8	travel	travel	NOUN
ftr-325	643	9	expense	expense	NOUN
ftr-325	643	10	deductions	deduction	NOUN
ftr-325	643	11	to	to	PART
ftr-325	643	12	married	marry	VERB
ftr-325	643	13	taxpayers	taxpayer	NOUN
ftr-325	643	14	who	who	PRON
ftr-325	643	15	worked	work	VERB
ftr-325	643	16	as	as	ADP
ftr-325	643	17	university	university	NOUN
ftr-325	643	18	professors	professor	NOUN
ftr-325	643	19	,	,	PUNCT
ftr-325	643	20	one	one	NUM
ftr-325	643	21	in	in	ADP
ftr-325	643	22	new	new	PROPN
ftr-325	643	23	york	york	PROPN
ftr-325	643	24	,	,	PUNCT
ftr-325	643	25	one	one	NUM
ftr-325	643	26	in	in	ADP
ftr-325	643	27	stockholm	stockholm	PROPN
ftr-325	643	28	.	.	PUNCT
ftr-325	644	1	although	although	SCONJ
ftr-325	644	2	the	the	DET
ftr-325	644	3	married	married	ADJ
ftr-325	644	4	taxpayers	taxpayer	NOUN
ftr-325	644	5	collaborated	collaborate	VERB
ftr-325	644	6	with	with	ADP
ftr-325	644	7	each	each	DET
ftr-325	644	8	other	other	ADJ
ftr-325	644	9	on	on	ADP
ftr-325	644	10	articles	article	NOUN
ftr-325	644	11	and	and	CCONJ
ftr-325	644	12	books	book	NOUN
ftr-325	644	13	,	,	PUNCT
ftr-325	644	14	the	the	DET
ftr-325	644	15	court	court	NOUN
ftr-325	644	16	held	hold	VERB
ftr-325	644	17	,	,	PUNCT
ftr-325	644	18	―on	―on	NOUN
ftr-325	644	19	the	the	DET
ftr-325	644	20	basis	basis	NOUN
ftr-325	644	21	of	of	ADP
ftr-325	644	22	the	the	DET
ftr-325	644	23	frequency	frequency	NOUN
ftr-325	644	24	of	of	ADP
ftr-325	644	25	travel	travel	NOUN
ftr-325	644	26	,	,	PUNCT
ftr-325	644	27	the	the	DET
ftr-325	644	28	personal	personal	ADJ
ftr-325	644	29	relationship	relationship	NOUN
ftr-325	644	30	between	between	ADP
ftr-325	644	31	the	the	DET
ftr-325	644	32	petitioners	petitioner	NOUN
ftr-325	644	33	,	,	PUNCT
ftr-325	644	34	and	and	CCONJ
ftr-325	644	35	the	the	DET
ftr-325	644	36	petitioners	petitioner	NOUN
ftr-325	644	37	‘	'	PUNCT
ftr-325	644	38	failure	failure	NOUN
ftr-325	644	39	to	to	PART
ftr-325	644	40	offer	offer	VERB
ftr-325	644	41	any	any	DET
ftr-325	644	42	evidence	evidence	NOUN
ftr-325	644	43	,	,	PUNCT
ftr-325	644	44	beyond	beyond	ADP
ftr-325	644	45	broad	broad	ADJ
ftr-325	644	46	generalities	generality	NOUN
ftr-325	644	47	,	,	PUNCT
ftr-325	644	48	of	of	ADP
ftr-325	644	49	how	how	SCONJ
ftr-325	644	50	the	the	DET
ftr-325	644	51	trips	trip	NOUN
ftr-325	644	52	advanced	advance	VERB
ftr-325	644	53	any	any	DET
ftr-325	644	54	stated	state	VERB
ftr-325	644	55	business	business	NOUN
ftr-325	644	56	purpose	purpose	NOUN
ftr-325	644	57	,	,	PUNCT
ftr-325	644	58	we	we	PRON
ftr-325	644	59	find	find	VERB
ftr-325	644	60	that	that	SCONJ
ftr-325	644	61	the	the	DET
ftr-325	644	62	new	new	ADJ
ftr-325	644	63	yorkstockholm	yorkstockholm	NOUN
ftr-325	644	64	trips	trip	NOUN
ftr-325	644	65	were	be	AUX
ftr-325	644	66	motivated	motivate	VERB
ftr-325	644	67	primarily	primarily	ADV
ftr-325	644	68	by	by	ADP
ftr-325	644	69	personal	personal	ADJ
ftr-325	644	70	concerns.‖	concerns.‖	NOUN
ftr-325	644	71	10	10	NUM
ftr-325	644	72	.	.	PUNCT
ftr-325	645	1	selling	sell	VERB
ftr-325	645	2	insurance	insurance	NOUN
ftr-325	645	3	is	be	AUX
ftr-325	645	4	a	a	DET
ftr-325	645	5	service	service	NOUN
ftr-325	645	6	business	business	NOUN
ftr-325	645	7	not	not	PART
ftr-325	645	8	allowed	allow	VERB
ftr-325	645	9	a	a	DET
ftr-325	645	10	cost	cost	NOUN
ftr-325	645	11	of	of	ADP
ftr-325	645	12	goods	good	NOUN
ftr-325	645	13	sold	sell	VERB
ftr-325	645	14	,	,	PUNCT
ftr-325	645	15	even	even	ADV
ftr-325	645	16	to	to	ADP
ftr-325	645	17	a	a	DET
ftr-325	645	18	former	former	ADJ
ftr-325	645	19	irs	irs	PROPN
ftr-325	645	20	agent	agent	NOUN
ftr-325	645	21	.	.	PUNCT
ftr-325	646	1	perry	perry	PROPN
ftr-325	646	2	v.	v.	PROPN
ftr-325	646	3	commissioner	commissioner	PROPN
ftr-325	646	4	,	,	PUNCT
ftr-325	646	5	t.c	t.c	PROPN
ftr-325	646	6	.	.	PROPN
ftr-325	646	7	memo	memo	NOUN
ftr-325	646	8	.	.	PUNCT
ftr-325	647	1	2012	2012	NUM
ftr-325	647	2	-	-	SYM
ftr-325	647	3	237	237	NUM
ftr-325	647	4	(	(	PUNCT
ftr-325	647	5	8/16/12	8/16/12	NUM
ftr-325	647	6	)	)	PUNCT
ftr-325	647	7	.	.	PUNCT
ftr-325	648	1	along	along	ADP
ftr-325	648	2	with	with	ADP
ftr-325	648	3	denying	deny	VERB
ftr-325	648	4	unsubstantiated	unsubstantiated	ADJ
ftr-325	648	5	travel	travel	NOUN
ftr-325	648	6	and	and	CCONJ
ftr-325	648	7	business	business	NOUN
ftr-325	648	8	expenses	expense	NOUN
ftr-325	648	9	(	(	PUNCT
ftr-325	648	10	including	include	VERB
ftr-325	648	11	$	$	SYM
ftr-325	648	12	3,000	3,000	NUM
ftr-325	648	13	to	to	ADP
ftr-325	648	14	an	an	DET
ftr-325	648	15	airline	airline	NOUN
ftr-325	648	16	employee	employee	NOUN
ftr-325	648	17	to	to	PART
ftr-325	648	18	be	be	AUX
ftr-325	648	19	designated	designate	VERB
ftr-325	648	20	her	her	PRON
ftr-325	648	21	―travel	―travel	ADJ
ftr-325	648	22	companion‖	companion‖	NOUN
ftr-325	648	23	for	for	ADP
ftr-325	648	24	discounted	discount	VERB
ftr-325	648	25	airfare	airfare	NOUN
ftr-325	648	26	)	)	PUNCT
ftr-325	648	27	,	,	PUNCT
ftr-325	648	28	the	the	DET
ftr-325	648	29	tax	tax	NOUN
ftr-325	648	30	court	court	NOUN
ftr-325	648	31	(	(	PUNCT
ftr-325	648	32	judge	judge	NOUN
ftr-325	648	33	kroupa	kroupa	PROPN
ftr-325	648	34	)	)	PUNCT
ftr-325	648	35	held	hold	VERB
ftr-325	648	36	that	that	SCONJ
ftr-325	648	37	the	the	DET
ftr-325	648	38	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	648	39	business	business	NOUN
ftr-325	648	40	of	of	ADP
ftr-325	648	41	selling	sell	VERB
ftr-325	648	42	insurance	insurance	NOUN
ftr-325	648	43	was	be	AUX
ftr-325	648	44	not	not	PART
ftr-325	648	45	the	the	DET
ftr-325	648	46	sale	sale	NOUN
ftr-325	648	47	of	of	ADP
ftr-325	648	48	a	a	DET
ftr-325	648	49	material	material	NOUN
ftr-325	648	50	product	product	NOUN
ftr-325	648	51	to	to	PART
ftr-325	648	52	which	which	PRON
ftr-325	648	53	direct	direct	ADJ
ftr-325	648	54	cost	cost	NOUN
ftr-325	648	55	may	may	AUX
ftr-325	648	56	be	be	AUX
ftr-325	648	57	allocated	allocate	VERB
ftr-325	648	58	to	to	PART
ftr-325	648	59	reduce	reduce	VERB
ftr-325	648	60	gross	gross	ADJ
ftr-325	648	61	receipts	receipt	NOUN
ftr-325	648	62	as	as	ADP
ftr-325	648	63	cost	cost	NOUN
ftr-325	648	64	of	of	ADP
ftr-325	648	65	goods	good	NOUN
ftr-325	648	66	sold	sell	VERB
ftr-325	648	67	.	.	PUNCT
ftr-325	649	1	11	11	NUM
ftr-325	649	2	.	.	PUNCT
ftr-325	650	1	irs	irs	PROPN
ftr-325	650	2	tries	try	VERB
ftr-325	650	3	to	to	PART
ftr-325	650	4	put	put	VERB
ftr-325	650	5	a	a	DET
ftr-325	650	6	lid	lid	NOUN
ftr-325	650	7	on	on	ADP
ftr-325	650	8	wages	wage	NOUN
ftr-325	650	9	recharacterized	recharacterize	VERB
ftr-325	650	10	as	as	ADP
ftr-325	650	11	reimbursements	reimbursement	NOUN
ftr-325	650	12	.	.	PUNCT
ftr-325	651	1	rev	rev	PROPN
ftr-325	651	2	.	.	PROPN
ftr-325	652	1	rul	rul	PROPN
ftr-325	652	2	.	.	PUNCT
ftr-325	652	3	2012	2012	NUM
ftr-325	652	4	-	-	SYM
ftr-325	652	5	25	25	NUM
ftr-325	652	6	,	,	PUNCT
ftr-325	652	7	2012	2012	NUM
ftr-325	652	8	-	-	SYM
ftr-325	652	9	37	37	NUM
ftr-325	652	10	i.r.b	i.r.b	NOUN
ftr-325	652	11	.	.	PUNCT
ftr-325	653	1	337	337	NUM
ftr-325	653	2	(	(	PUNCT
ftr-325	653	3	9/10/12	9/10/12	NUM
ftr-325	653	4	)	)	PUNCT
ftr-325	653	5	.	.	PUNCT
ftr-325	654	1	the	the	DET
ftr-325	654	2	irs	irs	PROPN
ftr-325	654	3	ruled	rule	VERB
ftr-325	654	4	that	that	SCONJ
ftr-325	654	5	certain	certain	ADJ
ftr-325	654	6	employer	employer	NOUN
ftr-325	654	7	arrangements	arrangement	NOUN
ftr-325	654	8	that	that	PRON
ftr-325	654	9	substitute	substitute	NOUN
ftr-325	654	10	reimbursement	reimbursement	NOUN
ftr-325	654	11	for	for	ADP
ftr-325	654	12	tools	tool	NOUN
ftr-325	654	13	,	,	PUNCT
ftr-325	654	14	travel	travel	NOUN
ftr-325	654	15	,	,	PUNCT
ftr-325	654	16	supplies	supply	NOUN
ftr-325	654	17	and	and	CCONJ
ftr-325	654	18	the	the	DET
ftr-325	654	19	like	like	ADJ
ftr-325	654	20	under	under	ADP
ftr-325	654	21	a	a	DET
ftr-325	654	22	purported	purport	VERB
ftr-325	654	23	―accountable	―accountable	ADJ
ftr-325	654	24	plan‖	plan‖	PROPN
ftr-325	654	25	for	for	ADP
ftr-325	654	26	compensation	compensation	NOUN
ftr-325	654	27	for	for	ADP
ftr-325	654	28	services	service	NOUN
ftr-325	654	29	do	do	AUX
ftr-325	654	30	not	not	PART
ftr-325	654	31	meet	meet	VERB
ftr-325	654	32	the	the	DET
ftr-325	654	33	business	business	NOUN
ftr-325	654	34	connection	connection	NOUN
ftr-325	654	35	requirement	requirement	NOUN
ftr-325	654	36	of	of	ADP
ftr-325	654	37	§	§	PROPN
ftr-325	654	38	62(c	62(c	NUM
ftr-325	654	39	)	)	PUNCT
ftr-325	654	40	and	and	CCONJ
ftr-325	654	41	therefore	therefore	ADV
ftr-325	654	42	fail	fail	VERB
ftr-325	654	43	as	as	ADP
ftr-325	654	44	accountable	accountable	ADJ
ftr-325	654	45	plans	plan	NOUN
ftr-325	654	46	.	.	PUNCT
ftr-325	655	1	the	the	DET
ftr-325	655	2	irs	irs	PROPN
ftr-325	655	3	noted	note	VERB
ftr-325	655	4	that	that	SCONJ
ftr-325	655	5	such	such	ADJ
ftr-325	655	6	plans	plan	NOUN
ftr-325	655	7	are	be	AUX
ftr-325	655	8	intended	intend	VERB
ftr-325	655	9	to	to	PART
ftr-325	655	10	avoid	avoid	VERB
ftr-325	655	11	the	the	DET
ftr-325	655	12	two	two	NUM
ftr-325	655	13	-	-	PUNCT
ftr-325	655	14	percent	percent	NOUN
ftr-325	655	15	limitation	limitation	NOUN
ftr-325	655	16	on	on	ADP
ftr-325	655	17	deduction	deduction	NOUN
ftr-325	655	18	of	of	ADP
ftr-325	655	19	employee	employee	NOUN
ftr-325	655	20	business	business	NOUN
ftr-325	655	21	expenses	expense	NOUN
ftr-325	655	22	and	and	CCONJ
ftr-325	655	23	payment	payment	NOUN
ftr-325	655	24	of	of	ADP
ftr-325	655	25	employment	employment	NOUN
ftr-325	655	26	taxes	taxis	NOUN
ftr-325	655	27	on	on	ADP
ftr-325	655	28	wages	wage	NOUN
ftr-325	655	29	that	that	PRON
ftr-325	655	30	are	be	AUX
ftr-325	655	31	recharacterized	recharacterize	VERB
ftr-325	655	32	as	as	ADP
ftr-325	655	33	reimbursements	reimbursement	NOUN
ftr-325	655	34	.	.	PUNCT
ftr-325	656	1	citing	cite	VERB
ftr-325	656	2	reg	reg	NOUN
ftr-325	656	3	.	.	PUNCT
ftr-325	657	1	§	§	PROPN
ftr-325	657	2	1.62	1.62	NUM
ftr-325	657	3	-	-	NUM
ftr-325	657	4	2(d	2(d	NUM
ftr-325	657	5	)	)	PUNCT
ftr-325	657	6	,	,	PUNCT
ftr-325	657	7	the	the	DET
ftr-325	657	8	ruling	ruling	NOUN
ftr-325	657	9	indicates	indicate	VERB
ftr-325	657	10	with	with	ADP
ftr-325	657	11	three	three	NUM
ftr-325	657	12	factual	factual	ADJ
ftr-325	657	13	situations	situation	NOUN
ftr-325	657	14	that	that	PRON
ftr-325	657	15	the	the	DET
ftr-325	657	16	business	business	NOUN
ftr-325	657	17	connection	connection	NOUN
ftr-325	657	18	requirement	requirement	NOUN
ftr-325	657	19	is	be	AUX
ftr-325	657	20	not	not	PART
ftr-325	657	21	met	meet	VERB
ftr-325	657	22	where	where	SCONJ
ftr-325	657	23	hourly	hourly	ADJ
ftr-325	657	24	compensation	compensation	NOUN
ftr-325	657	25	is	be	AUX
ftr-325	657	26	reduced	reduce	VERB
ftr-325	657	27	and	and	CCONJ
ftr-325	657	28	replaced	replace	VERB
ftr-325	657	29	with	with	ADP
ftr-325	657	30	a	a	DET
ftr-325	657	31	reimbursement	reimbursement	NOUN
ftr-325	657	32	arrangement	arrangement	NOUN
ftr-325	657	33	that	that	PRON
ftr-325	657	34	pays	pay	VERB
ftr-325	657	35	the	the	DET
ftr-325	657	36	same	same	ADJ
ftr-325	657	37	gross	gross	ADJ
ftr-325	657	38	amount	amount	NOUN
ftr-325	657	39	to	to	ADP
ftr-325	657	40	the	the	DET
ftr-325	657	41	employee	employee	NOUN
ftr-325	657	42	regardless	regardless	ADV
ftr-325	657	43	of	of	ADP
ftr-325	657	44	whether	whether	SCONJ
ftr-325	657	45	the	the	DET
ftr-325	657	46	employee	employee	NOUN
ftr-325	657	47	incurs	incur	VERB
ftr-325	657	48	deductible	deductible	ADJ
ftr-325	657	49	business	business	NOUN
ftr-325	657	50	expenses	expense	NOUN
ftr-325	657	51	.	.	PUNCT
ftr-325	658	1	the	the	DET
ftr-325	658	2	ruling	rule	VERB
ftr-325	658	3	states	state	VERB
ftr-325	658	4	that	that	SCONJ
ftr-325	658	5	the	the	DET
ftr-325	658	6	fact	fact	NOUN
ftr-325	658	7	that	that	SCONJ
ftr-325	658	8	the	the	DET
ftr-325	658	9	employee	employee	NOUN
ftr-325	658	10	actually	actually	ADV
ftr-325	658	11	incurs	incur	VERB
ftr-325	658	12	a	a	DET
ftr-325	658	13	deductible	deductible	ADJ
ftr-325	658	14	expense	expense	NOUN
ftr-325	658	15	in	in	ADP
ftr-325	658	16	connection	connection	NOUN
ftr-325	658	17	with	with	ADP
ftr-325	658	18	employment	employment	NOUN
ftr-325	658	19	does	do	AUX
ftr-325	658	20	not	not	PART
ftr-325	658	21	cure	cure	VERB
ftr-325	658	22	the	the	DET
ftr-325	658	23	wage	wage	NOUN
ftr-325	658	24	recharacterization	recharacterization	NOUN
ftr-325	658	25	.	.	PUNCT
ftr-325	659	1	second	second	ADJ
ftr-325	659	2	,	,	PUNCT
ftr-325	659	3	a	a	DET
ftr-325	659	4	plan	plan	NOUN
ftr-325	659	5	that	that	PRON
ftr-325	659	6	pays	pay	VERB
ftr-325	659	7	the	the	DET
ftr-325	659	8	same	same	ADJ
ftr-325	659	9	amount	amount	NOUN
ftr-325	659	10	of	of	ADP
ftr-325	659	11	reimbursement	reimbursement	NOUN
ftr-325	659	12	to	to	ADP
ftr-325	659	13	employees	employee	NOUN
ftr-325	659	14	who	who	PRON
ftr-325	659	15	have	have	AUX
ftr-325	659	16	not	not	PART
ftr-325	659	17	actually	actually	ADV
ftr-325	659	18	incurred	incur	VERB
ftr-325	659	19	deductible	deductible	ADJ
ftr-325	659	20	expenses	expense	NOUN
ftr-325	659	21	in	in	ADP
ftr-325	659	22	connection	connection	NOUN
ftr-325	659	23	with	with	ADP
ftr-325	659	24	the	the	DET
ftr-325	659	25	employer‘s	employer‘s	PROPN
ftr-325	659	26	business	business	NOUN
ftr-325	659	27	fails	fail	VERB
ftr-325	659	28	the	the	DET
ftr-325	659	29	business	business	NOUN
ftr-325	659	30	connection	connection	NOUN
ftr-325	659	31	requirement	requirement	NOUN
ftr-325	659	32	.	.	PUNCT
ftr-325	660	1	in	in	ADP
ftr-325	660	2	situation	situation	NOUN
ftr-325	660	3	4	4	NUM
ftr-325	660	4	of	of	ADP
ftr-325	660	5	the	the	DET
ftr-325	660	6	ruling	ruling	NOUN
ftr-325	660	7	,	,	PUNCT
ftr-325	660	8	the	the	DET
ftr-325	660	9	irs	irs	PROPN
ftr-325	660	10	indicates	indicate	VERB
ftr-325	660	11	that	that	SCONJ
ftr-325	660	12	a	a	DET
ftr-325	660	13	plan	plan	NOUN
ftr-325	660	14	that	that	PRON
ftr-325	660	15	reduces	reduce	VERB
ftr-325	660	16	hourly	hourly	ADJ
ftr-325	660	17	compensation	compensation	NOUN
ftr-325	660	18	,	,	PUNCT
ftr-325	660	19	but	but	CCONJ
ftr-325	660	20	only	only	ADV
ftr-325	660	21	reimburses	reimburse	VERB
ftr-325	660	22	employees	employee	NOUN
ftr-325	660	23	who	who	PRON
ftr-325	660	24	2013	2013	NUM
ftr-325	660	25	]	]	PUNCT
ftr-325	660	26	recent	recent	ADJ
ftr-325	660	27	developments	development	NOUN
ftr-325	660	28	in	in	ADP
ftr-325	660	29	federal	federal	ADJ
ftr-325	660	30	income	income	NOUN
ftr-325	660	31	taxation	taxation	NOUN
ftr-325	660	32	533	533	NUM
ftr-325	660	33	incur	incur	NOUN
ftr-325	660	34	expenses	expense	NOUN
ftr-325	660	35	in	in	ADP
ftr-325	660	36	connection	connection	NOUN
ftr-325	660	37	with	with	ADP
ftr-325	660	38	the	the	DET
ftr-325	660	39	employer‘s	employer‘s	PROPN
ftr-325	660	40	business	business	NOUN
ftr-325	660	41	and	and	CCONJ
ftr-325	660	42	who	who	PRON
ftr-325	660	43	are	be	AUX
ftr-325	660	44	required	require	VERB
ftr-325	660	45	to	to	PART
ftr-325	660	46	substantiate	substantiate	VERB
ftr-325	660	47	expenses	expense	NOUN
ftr-325	660	48	,	,	PUNCT
ftr-325	660	49	qualifies	qualify	VERB
ftr-325	660	50	as	as	ADP
ftr-325	660	51	a	a	DET
ftr-325	660	52	reimbursement	reimbursement	NOUN
ftr-325	660	53	plan	plan	NOUN
ftr-325	660	54	notwithstanding	notwithstanding	ADP
ftr-325	660	55	substitution	substitution	NOUN
ftr-325	660	56	for	for	ADP
ftr-325	660	57	the	the	DET
ftr-325	660	58	reimbursement	reimbursement	NOUN
ftr-325	660	59	plan	plan	NOUN
ftr-325	660	60	for	for	ADP
ftr-325	660	61	a	a	DET
ftr-325	660	62	portion	portion	NOUN
ftr-325	660	63	of	of	ADP
ftr-325	660	64	the	the	DET
ftr-325	660	65	hourly	hourly	ADJ
ftr-325	660	66	compensation	compensation	NOUN
ftr-325	660	67	.	.	PUNCT
ftr-325	661	1	12	12	NUM
ftr-325	661	2	.	.	PUNCT
ftr-325	662	1	texas	texas	PROPN
ftr-325	662	2	professors	professor	NOUN
ftr-325	662	3	denied	deny	VERB
ftr-325	662	4	bad	bad	ADJ
ftr-325	662	5	debt	debt	NOUN
ftr-325	662	6	deductions	deduction	NOUN
ftr-325	662	7	for	for	ADP
ftr-325	662	8	related	related	ADJ
ftr-325	662	9	entity	entity	NOUN
ftr-325	662	10	loans	loan	NOUN
ftr-325	662	11	.	.	PUNCT
ftr-325	663	1	herrera	herrera	PROPN
ftr-325	663	2	v.	v.	PROPN
ftr-325	663	3	commissioner	commissioner	PROPN
ftr-325	663	4	,	,	PUNCT
ftr-325	663	5	t.c	t.c	PROPN
ftr-325	663	6	.	.	PROPN
ftr-325	663	7	memo	memo	NOUN
ftr-325	663	8	.	.	PUNCT
ftr-325	664	1	2012	2012	NUM
ftr-325	664	2	-	-	SYM
ftr-325	664	3	308	308	NUM
ftr-325	664	4	(	(	PUNCT
ftr-325	664	5	11/5/12	11/5/12	NUM
ftr-325	664	6	)	)	PUNCT
ftr-325	664	7	.	.	PUNCT
ftr-325	665	1	the	the	DET
ftr-325	665	2	tax	tax	NOUN
ftr-325	665	3	court	court	NOUN
ftr-325	665	4	(	(	PUNCT
ftr-325	665	5	judge	judge	PROPN
ftr-325	665	6	wherry	wherry	PROPN
ftr-325	665	7	)	)	PUNCT
ftr-325	665	8	denied	deny	VERB
ftr-325	665	9	business	business	NOUN
ftr-325	665	10	bad	bad	ADJ
ftr-325	665	11	debt	debt	NOUN
ftr-325	665	12	deductions	deduction	NOUN
ftr-325	665	13	under	under	ADP
ftr-325	665	14	§	§	PROPN
ftr-325	665	15	166	166	NUM
ftr-325	665	16	for	for	ADP
ftr-325	665	17	advances	advance	NOUN
ftr-325	665	18	by	by	ADP
ftr-325	665	19	one	one	NUM
ftr-325	665	20	llc	llc	NOUN
ftr-325	665	21	to	to	ADP
ftr-325	665	22	its	its	PRON
ftr-325	665	23	sister	sister	NOUN
ftr-325	665	24	,	,	PUNCT
ftr-325	665	25	both	both	PRON
ftr-325	665	26	of	of	ADP
ftr-325	665	27	which	which	PRON
ftr-325	665	28	were	be	AUX
ftr-325	665	29	owned	own	VERB
ftr-325	665	30	by	by	ADP
ftr-325	665	31	two	two	NUM
ftr-325	665	32	university	university	PROPN
ftr-325	665	33	of	of	ADP
ftr-325	665	34	texas	texas	PROPN
ftr-325	665	35	el	el	PROPN
ftr-325	665	36	paso	paso	PROPN
ftr-325	665	37	engineering	engineering	PROPN
ftr-325	665	38	professors	professor	NOUN
ftr-325	665	39	who	who	PRON
ftr-325	665	40	used	use	VERB
ftr-325	665	41	the	the	DET
ftr-325	665	42	llcs	llcs	NOUN
ftr-325	665	43	for	for	ADP
ftr-325	665	44	consulting	consulting	NOUN
ftr-325	665	45	and	and	CCONJ
ftr-325	665	46	metal	metal	NOUN
ftr-325	665	47	fabrication	fabrication	NOUN
ftr-325	665	48	activities	activity	NOUN
ftr-325	665	49	.	.	PUNCT
ftr-325	666	1	citing	cite	VERB
ftr-325	666	2	the	the	DET
ftr-325	666	3	13	13	NUM
ftr-325	666	4	factors	factor	NOUN
ftr-325	666	5	identified	identify	VERB
ftr-325	666	6	by	by	ADP
ftr-325	666	7	the	the	DET
ftr-325	666	8	fifth	fifth	ADJ
ftr-325	666	9	circuit	circuit	NOUN
ftr-325	666	10	in	in	ADP
ftr-325	666	11	texas	texas	PROPN
ftr-325	666	12	farm	farm	PROPN
ftr-325	666	13	bureau	bureau	PROPN
ftr-325	666	14	v.	v.	PROPN
ftr-325	666	15	united	united	PROPN
ftr-325	666	16	states	states	PROPN
ftr-325	666	17	,	,	PUNCT
ftr-325	666	18	725	725	NUM
ftr-325	666	19	f.2d	f.2d	ADP
ftr-325	666	20	307	307	NUM
ftr-325	666	21	(	(	PUNCT
ftr-325	666	22	5th	5th	ADJ
ftr-325	666	23	cir	cir	NOUN
ftr-325	666	24	.	.	PUNCT
ftr-325	666	25	1984	1984	NUM
ftr-325	666	26	)	)	PUNCT
ftr-325	666	27	,	,	PUNCT
ftr-325	666	28	the	the	DET
ftr-325	666	29	court	court	NOUN
ftr-325	666	30	found	find	VERB
ftr-325	666	31	that	that	SCONJ
ftr-325	666	32	advances	advance	NOUN
ftr-325	666	33	were	be	AUX
ftr-325	666	34	not	not	PART
ftr-325	666	35	bona	bona	ADJ
ftr-325	666	36	fide	fide	ADJ
ftr-325	666	37	debt	debt	NOUN
ftr-325	666	38	,	,	PUNCT
ftr-325	666	39	stressing	stress	VERB
ftr-325	666	40	the	the	DET
ftr-325	666	41	lack	lack	NOUN
ftr-325	666	42	of	of	ADP
ftr-325	666	43	a	a	DET
ftr-325	666	44	promissory	promissory	NOUN
ftr-325	666	45	note	note	NOUN
ftr-325	666	46	,	,	PUNCT
ftr-325	666	47	the	the	DET
ftr-325	666	48	lack	lack	NOUN
ftr-325	666	49	of	of	ADP
ftr-325	666	50	a	a	DET
ftr-325	666	51	definitive	definitive	ADJ
ftr-325	666	52	maturity	maturity	NOUN
ftr-325	666	53	date	date	NOUN
ftr-325	666	54	,	,	PUNCT
ftr-325	666	55	the	the	DET
ftr-325	666	56	lack	lack	NOUN
ftr-325	666	57	of	of	ADP
ftr-325	666	58	a	a	DET
ftr-325	666	59	repayment	repayment	NOUN
ftr-325	666	60	schedule	schedule	NOUN
ftr-325	666	61	,	,	PUNCT
ftr-325	666	62	de	de	X
ftr-325	666	63	facto	facto	X
ftr-325	666	64	subordination	subordination	NOUN
ftr-325	666	65	of	of	ADP
ftr-325	666	66	the	the	DET
ftr-325	666	67	debt	debt	NOUN
ftr-325	666	68	to	to	ADP
ftr-325	666	69	other	other	ADJ
ftr-325	666	70	creditors	creditor	NOUN
ftr-325	666	71	,	,	PUNCT
ftr-325	666	72	the	the	DET
ftr-325	666	73	absence	absence	NOUN
ftr-325	666	74	of	of	ADP
ftr-325	666	75	a	a	DET
ftr-325	666	76	requirement	requirement	NOUN
ftr-325	666	77	for	for	ADP
ftr-325	666	78	security	security	NOUN
ftr-325	666	79	,	,	PUNCT
ftr-325	666	80	and	and	CCONJ
ftr-325	666	81	the	the	DET
ftr-325	666	82	fact	fact	NOUN
ftr-325	666	83	that	that	SCONJ
ftr-325	666	84	the	the	DET
ftr-325	666	85	source	source	NOUN
ftr-325	666	86	of	of	ADP
ftr-325	666	87	payment	payment	NOUN
ftr-325	666	88	was	be	AUX
ftr-325	666	89	tied	tie	VERB
ftr-325	666	90	to	to	ADP
ftr-325	666	91	the	the	DET
ftr-325	666	92	fortunes	fortune	NOUN
ftr-325	666	93	of	of	ADP
ftr-325	666	94	the	the	DET
ftr-325	666	95	business	business	NOUN
ftr-325	666	96	.	.	PUNCT
ftr-325	667	1	the	the	DET
ftr-325	667	2	court	court	NOUN
ftr-325	667	3	stressed	stress	VERB
ftr-325	667	4	the	the	DET
ftr-325	667	5	fact	fact	NOUN
ftr-325	667	6	that	that	SCONJ
ftr-325	667	7	no	no	DET
ftr-325	667	8	interest	interest	NOUN
ftr-325	667	9	was	be	AUX
ftr-325	667	10	paid	pay	VERB
ftr-325	667	11	as	as	ADP
ftr-325	667	12	being	be	AUX
ftr-325	667	13	particularly	particularly	ADV
ftr-325	667	14	important	important	ADJ
ftr-325	667	15	.	.	PUNCT
ftr-325	668	1	13	13	NUM
ftr-325	668	2	.	.	PUNCT
ftr-325	669	1	friends	friend	NOUN
ftr-325	669	2	from	from	ADP
ftr-325	669	3	the	the	DET
ftr-325	669	4	cheers	cheer	NOUN
ftr-325	669	5	bar	bar	NOUN
ftr-325	669	6	don‘t	don‘t	PROPN
ftr-325	669	7	provide	provide	VERB
ftr-325	669	8	business	business	NOUN
ftr-325	669	9	bad	bad	ADJ
ftr-325	669	10	debt	debt	NOUN
ftr-325	669	11	deductions	deduction	NOUN
ftr-325	669	12	until	until	SCONJ
ftr-325	669	13	all	all	DET
ftr-325	669	14	hope	hope	NOUN
ftr-325	669	15	is	be	AUX
ftr-325	669	16	gone	go	VERB
ftr-325	669	17	.	.	PUNCT
ftr-325	670	1	alioto	alioto	PROPN
ftr-325	670	2	v.	v.	PROPN
ftr-325	670	3	commissioner	commissioner	PROPN
ftr-325	670	4	,	,	PUNCT
ftr-325	670	5	699	699	NUM
ftr-325	670	6	f.3d	f.3d	NUM
ftr-325	670	7	948	948	NUM
ftr-325	670	8	(	(	PUNCT
ftr-325	670	9	6th	6th	ADJ
ftr-325	670	10	cir	cir	NOUN
ftr-325	670	11	.	.	PUNCT
ftr-325	670	12	11/7/12	11/7/12	NUM
ftr-325	670	13	)	)	PUNCT
ftr-325	671	1	.	.	PUNCT
ftr-325	672	1	after	after	SCONJ
ftr-325	672	2	the	the	DET
ftr-325	672	3	taxpayer	taxpayer	NOUN
ftr-325	672	4	hired	hire	VERB
ftr-325	672	5	john	john	PROPN
ftr-325	672	6	ratzenberger	ratzenberger	NOUN
ftr-325	672	7	(	(	PUNCT
ftr-325	672	8	famous	famous	ADJ
ftr-325	672	9	for	for	ADP
ftr-325	672	10	his	his	PRON
ftr-325	672	11	role	role	NOUN
ftr-325	672	12	in	in	ADP
ftr-325	672	13	cheers	cheer	NOUN
ftr-325	672	14	)	)	PUNCT
ftr-325	672	15	he	he	PRON
ftr-325	672	16	entered	enter	VERB
ftr-325	672	17	into	into	ADP
ftr-325	672	18	a	a	DET
ftr-325	672	19	business	business	NOUN
ftr-325	672	20	venture	venture	NOUN
ftr-325	672	21	with	with	ADP
ftr-325	672	22	ratzenberger	ratzenberger	NOUN
ftr-325	672	23	to	to	PART
ftr-325	672	24	use	use	VERB
ftr-325	672	25	celebrity	celebrity	NOUN
ftr-325	672	26	talent	talent	NOUN
ftr-325	672	27	in	in	ADP
ftr-325	672	28	short	short	ADJ
ftr-325	672	29	form	form	NOUN
ftr-325	672	30	media	medium	NOUN
ftr-325	672	31	to	to	PART
ftr-325	672	32	be	be	AUX
ftr-325	672	33	sold	sell	VERB
ftr-325	672	34	as	as	ADP
ftr-325	672	35	internet	internet	NOUN
ftr-325	672	36	advertising	advertising	NOUN
ftr-325	672	37	.	.	PUNCT
ftr-325	673	1	the	the	DET
ftr-325	673	2	taxpayer	taxpayer	NOUN
ftr-325	673	3	contended	contend	VERB
ftr-325	673	4	that	that	SCONJ
ftr-325	673	5	he	he	PRON
ftr-325	673	6	expected	expect	VERB
ftr-325	673	7	to	to	PART
ftr-325	673	8	be	be	AUX
ftr-325	673	9	fully	fully	ADV
ftr-325	673	10	reimbursed	reimburse	VERB
ftr-325	673	11	for	for	ADP
ftr-325	673	12	advances	advance	NOUN
ftr-325	673	13	of	of	ADP
ftr-325	673	14	his	his	PRON
ftr-325	673	15	own	own	ADJ
ftr-325	673	16	money	money	NOUN
ftr-325	673	17	to	to	ADP
ftr-325	673	18	the	the	DET
ftr-325	673	19	venture	venture	NOUN
ftr-325	673	20	.	.	PUNCT
ftr-325	674	1	affirming	affirm	VERB
ftr-325	674	2	the	the	DET
ftr-325	674	3	tax	tax	NOUN
ftr-325	674	4	court	court	NOUN
ftr-325	674	5	(	(	PUNCT
ftr-325	674	6	t.c	t.c	PROPN
ftr-325	674	7	.	.	PROPN
ftr-325	674	8	memo	memo	NOUN
ftr-325	674	9	.	.	PUNCT
ftr-325	675	1	2011	2011	NUM
ftr-325	675	2	-	-	SYM
ftr-325	675	3	151	151	NUM
ftr-325	675	4	)	)	PUNCT
ftr-325	675	5	,	,	PUNCT
ftr-325	675	6	the	the	DET
ftr-325	675	7	sixth	sixth	ADJ
ftr-325	675	8	circuit	circuit	NOUN
ftr-325	675	9	(	(	PUNCT
ftr-325	675	10	judge	judge	NOUN
ftr-325	675	11	moore	moore	PROPN
ftr-325	675	12	)	)	PUNCT
ftr-325	675	13	denied	deny	VERB
ftr-325	675	14	business	business	NOUN
ftr-325	675	15	bad	bad	ADJ
ftr-325	675	16	debt	debt	NOUN
ftr-325	675	17	deductions	deduction	NOUN
ftr-325	675	18	because	because	SCONJ
ftr-325	675	19	the	the	DET
ftr-325	675	20	taxpayer	taxpayer	NOUN
ftr-325	675	21	failed	fail	VERB
ftr-325	675	22	to	to	PART
ftr-325	675	23	meet	meet	VERB
ftr-325	675	24	his	his	PRON
ftr-325	675	25	burden	burden	NOUN
ftr-325	675	26	of	of	ADP
ftr-325	675	27	proof	proof	NOUN
ftr-325	675	28	that	that	SCONJ
ftr-325	675	29	his	his	PRON
ftr-325	675	30	losses	loss	NOUN
ftr-325	675	31	were	be	AUX
ftr-325	675	32	no	no	ADV
ftr-325	675	33	longer	long	ADV
ftr-325	675	34	subject	subject	ADJ
ftr-325	675	35	to	to	ADP
ftr-325	675	36	a	a	DET
ftr-325	675	37	reasonable	reasonable	ADJ
ftr-325	675	38	prospect	prospect	NOUN
ftr-325	675	39	of	of	ADP
ftr-325	675	40	recovery	recovery	NOUN
ftr-325	675	41	.	.	PUNCT
ftr-325	676	1	the	the	DET
ftr-325	676	2	court	court	NOUN
ftr-325	676	3	rejected	reject	VERB
ftr-325	676	4	the	the	DET
ftr-325	676	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	676	6	testimony	testimony	NOUN
ftr-325	676	7	that	that	SCONJ
ftr-325	676	8	he	he	PRON
ftr-325	676	9	had	have	AUX
ftr-325	676	10	received	receive	VERB
ftr-325	676	11	an	an	DET
ftr-325	676	12	e	e	NOUN
ftr-325	676	13	-	-	NOUN
ftr-325	676	14	mail	mail	NOUN
ftr-325	676	15	from	from	ADP
ftr-325	676	16	ratzenberger‘s	ratzenberger‘	VERB
ftr-325	676	17	agent	agent	NOUN
ftr-325	676	18	notifying	notify	VERB
ftr-325	676	19	the	the	DET
ftr-325	676	20	taxpayer	taxpayer	NOUN
ftr-325	676	21	that	that	SCONJ
ftr-325	676	22	no	no	DET
ftr-325	676	23	further	further	ADJ
ftr-325	676	24	reimbursement	reimbursement	NOUN
ftr-325	676	25	would	would	AUX
ftr-325	676	26	be	be	AUX
ftr-325	676	27	forthcoming	forthcoming	ADJ
ftr-325	676	28	as	as	ADP
ftr-325	676	29	insufficient	insufficient	ADJ
ftr-325	676	30	proof	proof	NOUN
ftr-325	676	31	,	,	PUNCT
ftr-325	676	32	nor	nor	CCONJ
ftr-325	676	33	did	do	AUX
ftr-325	676	34	the	the	DET
ftr-325	676	35	court	court	NOUN
ftr-325	676	36	accept	accept	VERB
ftr-325	676	37	the	the	DET
ftr-325	676	38	fact	fact	NOUN
ftr-325	676	39	that	that	SCONJ
ftr-325	676	40	the	the	DET
ftr-325	676	41	taxpayer	taxpayer	NOUN
ftr-325	676	42	filed	file	VERB
ftr-325	676	43	bankruptcy	bankruptcy	NOUN
ftr-325	676	44	as	as	ADP
ftr-325	676	45	evidence	evidence	NOUN
ftr-325	676	46	that	that	SCONJ
ftr-325	676	47	the	the	DET
ftr-325	676	48	debt	debt	NOUN
ftr-325	676	49	was	be	AUX
ftr-325	676	50	not	not	PART
ftr-325	676	51	recoverable	recoverable	ADJ
ftr-325	676	52	.	.	PUNCT
ftr-325	677	1	the	the	DET
ftr-325	677	2	court	court	NOUN
ftr-325	677	3	also	also	ADV
ftr-325	677	4	denied	deny	VERB
ftr-325	677	5	the	the	DET
ftr-325	677	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	677	7	claim	claim	NOUN
ftr-325	677	8	for	for	ADP
ftr-325	677	9	a	a	DET
ftr-325	677	10	theft	theft	NOUN
ftr-325	677	11	loss	loss	NOUN
ftr-325	677	12	on	on	ADP
ftr-325	677	13	the	the	DET
ftr-325	677	14	ground	ground	NOUN
ftr-325	677	15	that	that	SCONJ
ftr-325	677	16	there	there	PRON
ftr-325	677	17	was	be	VERB
ftr-325	677	18	no	no	DET
ftr-325	677	19	proof	proof	NOUN
ftr-325	677	20	that	that	SCONJ
ftr-325	677	21	ratzenberger‘s	ratzenberger‘	VERB
ftr-325	677	22	actions	action	NOUN
ftr-325	677	23	amounted	amount	VERB
ftr-325	677	24	to	to	ADP
ftr-325	677	25	larceny	larceny	NOUN
ftr-325	677	26	under	under	ADP
ftr-325	677	27	massachusetts	massachusetts	PROPN
ftr-325	677	28	law	law	NOUN
ftr-325	677	29	.	.	PUNCT
ftr-325	678	1	14	14	NUM
ftr-325	678	2	.	.	PUNCT
ftr-325	679	1	the	the	DET
ftr-325	679	2	ceo	ceo	NOUN
ftr-325	679	3	and	and	CCONJ
ftr-325	679	4	sole	sole	ADJ
ftr-325	679	5	shareholder	shareholder	NOUN
ftr-325	679	6	of	of	ADP
ftr-325	679	7	a	a	DET
ftr-325	679	8	janitorial	janitorial	ADJ
ftr-325	679	9	corporation	corporation	NOUN
ftr-325	679	10	used	use	VERB
ftr-325	679	11	cocaine	cocaine	NOUN
ftr-325	679	12	as	as	ADP
ftr-325	679	13	a	a	DET
ftr-325	679	14	chick	chick	NOUN
ftr-325	679	15	magnet	magnet	NOUN
ftr-325	679	16	,	,	PUNCT
ftr-325	679	17	but	but	CCONJ
ftr-325	679	18	can	can	AUX
ftr-325	679	19	the	the	DET
ftr-325	679	20	corporation	corporation	NOUN
ftr-325	679	21	deduct	deduct	VERB
ftr-325	679	22	the	the	DET
ftr-325	679	23	cleanup	cleanup	NOUN
ftr-325	679	24	costs	cost	NOUN
ftr-325	679	25	?	?	PUNCT
ftr-325	680	1	held	hold	VERB
ftr-325	680	2	,	,	PUNCT
ftr-325	680	3	the	the	DET
ftr-325	680	4	price	price	NOUN
ftr-325	680	5	paid	pay	VERB
ftr-325	680	6	for	for	ADP
ftr-325	680	7	the	the	DET
ftr-325	680	8	cocaine	cocaine	NOUN
ftr-325	680	9	overdose	overdose	ADJ
ftr-325	680	10	death	death	NOUN
ftr-325	680	11	of	of	ADP
ftr-325	680	12	the	the	DET
ftr-325	680	13	boss‘s	boss‘s	NOUN
ftr-325	680	14	girlfriend	girlfriend	NOUN
ftr-325	680	15	is	be	AUX
ftr-325	680	16	not	not	PART
ftr-325	680	17	a	a	DET
ftr-325	680	18	deductible	deductible	ADJ
ftr-325	680	19	corporate	corporate	ADJ
ftr-325	680	20	business	business	NOUN
ftr-325	680	21	expense	expense	NOUN
ftr-325	680	22	.	.	PUNCT
ftr-325	681	1	cavanaugh	cavanaugh	PROPN
ftr-325	681	2	v.	v.	PROPN
ftr-325	681	3	commissioner	commissioner	PROPN
ftr-325	681	4	,	,	PUNCT
ftr-325	681	5	t.c	t.c	PROPN
ftr-325	681	6	.	.	PROPN
ftr-325	681	7	memo	memo	NOUN
ftr-325	681	8	.	.	PUNCT
ftr-325	682	1	2012	2012	NUM
ftr-325	682	2	-	-	SYM
ftr-325	682	3	324	324	NUM
ftr-325	682	4	(	(	PUNCT
ftr-325	682	5	11/26/12	11/26/12	NUM
ftr-325	682	6	)	)	PUNCT
ftr-325	682	7	.	.	PUNCT
ftr-325	683	1	james	james	PROPN
ftr-325	683	2	cavanaugh	cavanaugh	PROPN
ftr-325	683	3	the	the	DET
ftr-325	683	4	ceo	ceo	PROPN
ftr-325	683	5	and	and	CCONJ
ftr-325	683	6	sole	sole	ADJ
ftr-325	683	7	shareholder	shareholder	NOUN
ftr-325	683	8	of	of	ADP
ftr-325	683	9	jani	jani	PROPN
ftr-325	683	10	-	-	PUNCT
ftr-325	683	11	king	king	PROPN
ftr-325	683	12	international	international	PROPN
ftr-325	683	13	took	take	VERB
ftr-325	683	14	a	a	DET
ftr-325	683	15	holiday	holiday	NOUN
ftr-325	683	16	trip	trip	NOUN
ftr-325	683	17	to	to	ADP
ftr-325	683	18	the	the	DET
ftr-325	683	19	cavanaugh‘s	cavanaugh‘s	ADJ
ftr-325	683	20	villa	villa	NOUN
ftr-325	683	21	in	in	ADP
ftr-325	683	22	st	st	PROPN
ftr-325	683	23	.	.	PROPN
ftr-325	683	24	maarten	maarten	PROPN
ftr-325	683	25	with	with	ADP
ftr-325	683	26	his	his	PRON
ftr-325	683	27	27	27	NUM
ftr-325	683	28	year534	year534	PROPN
ftr-325	683	29	florida	florida	PROPN
ftr-325	683	30	tax	tax	NOUN
ftr-325	683	31	review	review	NOUN
ftr-325	683	32	[	[	X
ftr-325	683	33	vol	vol	NOUN
ftr-325	683	34	.	.	PUNCT
ftr-325	684	1	13:10	13:10	NUM
ftr-325	684	2	old	old	ADJ
ftr-325	684	3	girlfriend	girlfriend	NOUN
ftr-325	684	4	,	,	PUNCT
ftr-325	684	5	a	a	DET
ftr-325	684	6	body	body	NOUN
ftr-325	684	7	guard	guard	NOUN
ftr-325	684	8	,	,	PUNCT
ftr-325	684	9	and	and	CCONJ
ftr-325	684	10	another	another	DET
ftr-325	684	11	female	female	ADJ
ftr-325	684	12	jani	jani	PROPN
ftr-325	684	13	-	-	PUNCT
ftr-325	684	14	king	king	NOUN
ftr-325	684	15	employee	employee	NOUN
ftr-325	684	16	.	.	PUNCT
ftr-325	685	1	unfortunately	unfortunately	ADV
ftr-325	685	2	the	the	DET
ftr-325	685	3	girlfriend	girlfriend	NOUN
ftr-325	685	4	died	die	VERB
ftr-325	685	5	from	from	ADP
ftr-325	685	6	an	an	DET
ftr-325	685	7	overdose	overdose	NOUN
ftr-325	685	8	of	of	ADP
ftr-325	685	9	cocaine	cocaine	NOUN
ftr-325	685	10	.	.	PUNCT
ftr-325	686	1	the	the	DET
ftr-325	686	2	girlfriend‘s	girlfriend‘s	PROPN
ftr-325	686	3	mother	mother	NOUN
ftr-325	686	4	sued	sue	VERB
ftr-325	686	5	the	the	DET
ftr-325	686	6	individuals	individual	NOUN
ftr-325	686	7	and	and	CCONJ
ftr-325	686	8	the	the	DET
ftr-325	686	9	corporation	corporation	NOUN
ftr-325	686	10	for	for	ADP
ftr-325	686	11	wrongful	wrongful	ADJ
ftr-325	686	12	death	death	NOUN
ftr-325	686	13	.	.	PUNCT
ftr-325	687	1	the	the	DET
ftr-325	687	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	687	3	s	s	PART
ftr-325	687	4	corporation	corporation	NOUN
ftr-325	687	5	paid	pay	VERB
ftr-325	687	6	the	the	DET
ftr-325	687	7	full	full	ADJ
ftr-325	687	8	amount	amount	NOUN
ftr-325	687	9	of	of	ADP
ftr-325	687	10	the	the	DET
ftr-325	687	11	settlement	settlement	NOUN
ftr-325	687	12	,	,	PUNCT
ftr-325	687	13	including	include	VERB
ftr-325	687	14	a	a	DET
ftr-325	687	15	$	$	SYM
ftr-325	687	16	250,000	250,000	NUM
ftr-325	687	17	reimbursement	reimbursement	NOUN
ftr-325	687	18	to	to	ADP
ftr-325	687	19	cavanaugh	cavanaugh	NOUN
ftr-325	687	20	and	and	CCONJ
ftr-325	687	21	claimed	claim	VERB
ftr-325	687	22	a	a	DET
ftr-325	687	23	business	business	NOUN
ftr-325	687	24	expense	expense	NOUN
ftr-325	687	25	deduction	deduction	NOUN
ftr-325	687	26	.	.	PUNCT
ftr-325	688	1	the	the	DET
ftr-325	688	2	tax	tax	NOUN
ftr-325	688	3	court	court	NOUN
ftr-325	688	4	(	(	PUNCT
ftr-325	688	5	judge	judge	NOUN
ftr-325	688	6	holmes	holme	NOUN
ftr-325	688	7	)	)	PUNCT
ftr-325	688	8	began	begin	VERB
ftr-325	688	9	its	its	PRON
ftr-325	688	10	opinion	opinion	NOUN
ftr-325	688	11	in	in	ADP
ftr-325	688	12	this	this	DET
ftr-325	688	13	case	case	NOUN
ftr-325	688	14	submitted	submit	VERB
ftr-325	688	15	under	under	ADP
ftr-325	688	16	tax	tax	NOUN
ftr-325	688	17	court	court	NOUN
ftr-325	688	18	rule	rule	VERB
ftr-325	688	19	122	122	NUM
ftr-325	688	20	2	2	NUM
ftr-325	688	21	as	as	SCONJ
ftr-325	688	22	follows	follow	VERB
ftr-325	688	23	:	:	PUNCT
ftr-325	689	1	twenty	twenty	NUM
ftr-325	689	2	-	-	PUNCT
ftr-325	689	3	seven	seven	NUM
ftr-325	689	4	-	-	PUNCT
ftr-325	689	5	year	year	NOUN
ftr-325	689	6	-	-	PUNCT
ftr-325	689	7	old	old	ADJ
ftr-325	689	8	colony	colony	NOUN
ftr-325	689	9	anne	anne	PROPN
ftr-325	689	10	(	(	PUNCT
ftr-325	689	11	claire	claire	PROPN
ftr-325	689	12	)	)	PUNCT
ftr-325	689	13	robinson	robinson	PROPN
ftr-325	689	14	left	leave	VERB
ftr-325	689	15	texas	texas	PROPN
ftr-325	689	16	in	in	ADP
ftr-325	689	17	november	november	PROPN
ftr-325	689	18	2002	2002	NUM
ftr-325	689	19	for	for	ADP
ftr-325	689	20	a	a	DET
ftr-325	689	21	thanksgiving	thanksgiving	NOUN
ftr-325	689	22	vacation	vacation	NOUN
ftr-325	689	23	in	in	ADP
ftr-325	689	24	the	the	DET
ftr-325	689	25	caribbean	caribbean	NOUN
ftr-325	689	26	with	with	ADP
ftr-325	689	27	her	her	PRON
ftr-325	689	28	boyfriend	boyfriend	NOUN
ftr-325	689	29	,	,	PUNCT
ftr-325	689	30	his	his	PRON
ftr-325	689	31	bodyguard	bodyguard	NOUN
ftr-325	689	32	,	,	PUNCT
ftr-325	689	33	and	and	CCONJ
ftr-325	689	34	another	another	DET
ftr-325	689	35	employee	employee	NOUN
ftr-325	689	36	of	of	ADP
ftr-325	689	37	the	the	DET
ftr-325	689	38	company	company	NOUN
ftr-325	689	39	that	that	PRON
ftr-325	689	40	he	he	PRON
ftr-325	689	41	had	have	AUX
ftr-325	689	42	spent	spend	VERB
ftr-325	689	43	decades	decade	NOUN
ftr-325	689	44	building	build	VERB
ftr-325	689	45	.	.	PUNCT
ftr-325	690	1	she	she	PRON
ftr-325	690	2	did	do	AUX
ftr-325	690	3	not	not	PART
ftr-325	690	4	return	return	VERB
ftr-325	690	5	home	home	ADV
ftr-325	690	6	alive	alive	ADJ
ftr-325	690	7	.	.	PUNCT
ftr-325	691	1	the	the	DET
ftr-325	691	2	coroner‘s	coroner‘s	PROPN
ftr-325	691	3	report	report	NOUN
ftr-325	691	4	showed	show	VERB
ftr-325	691	5	a	a	DET
ftr-325	691	6	massive	massive	ADJ
ftr-325	691	7	amount	amount	NOUN
ftr-325	691	8	of	of	ADP
ftr-325	691	9	illegal	illegal	ADJ
ftr-325	691	10	drugs	drug	NOUN
ftr-325	691	11	in	in	ADP
ftr-325	691	12	her	her	PRON
ftr-325	691	13	body	body	NOUN
ftr-325	691	14	and	and	CCONJ
ftr-325	691	15	concluded	conclude	VERB
ftr-325	691	16	that	that	SCONJ
ftr-325	691	17	they	they	PRON
ftr-325	691	18	were	be	AUX
ftr-325	691	19	the	the	DET
ftr-325	691	20	likely	likely	ADJ
ftr-325	691	21	cause	cause	NOUN
ftr-325	691	22	of	of	ADP
ftr-325	691	23	her	her	PRON
ftr-325	691	24	death	death	NOUN
ftr-325	691	25	.	.	PUNCT
ftr-325	692	1	robinson‘s	robinson‘s	PROPN
ftr-325	692	2	mother	mother	NOUN
ftr-325	692	3	sued	sue	VERB
ftr-325	692	4	the	the	DET
ftr-325	692	5	boyfriend	boyfriend	NOUN
ftr-325	692	6	and	and	CCONJ
ftr-325	692	7	his	his	PRON
ftr-325	692	8	company	company	NOUN
ftr-325	692	9	for	for	ADP
ftr-325	692	10	wrongful	wrongful	ADJ
ftr-325	692	11	death	death	NOUN
ftr-325	692	12	.	.	PUNCT
ftr-325	693	1	the	the	DET
ftr-325	693	2	parties	party	NOUN
ftr-325	693	3	settled	settle	VERB
ftr-325	693	4	.	.	PUNCT
ftr-325	694	1	the	the	DET
ftr-325	694	2	company	company	NOUN
ftr-325	694	3	paid	pay	VERB
ftr-325	694	4	most	most	ADJ
ftr-325	694	5	of	of	ADP
ftr-325	694	6	the	the	DET
ftr-325	694	7	$	$	SYM
ftr-325	694	8	2.3	2.3	NUM
ftr-325	694	9	million	million	NUM
ftr-325	694	10	settlement	settlement	NOUN
ftr-325	694	11	directly	directly	ADV
ftr-325	694	12	;	;	PUNCT
ftr-325	694	13	the	the	DET
ftr-325	694	14	boyfriend	boyfriend	NOUN
ftr-325	694	15	contributed	contribute	VERB
ftr-325	694	16	$	$	SYM
ftr-325	694	17	250,000	250,000	NUM
ftr-325	694	18	,	,	PUNCT
ftr-325	694	19	which	which	PRON
ftr-325	694	20	the	the	DET
ftr-325	694	21	company	company	NOUN
ftr-325	694	22	then	then	ADV
ftr-325	694	23	reimbursed	reimburse	VERB
ftr-325	694	24	.	.	PUNCT
ftr-325	695	1			X
ftr-325	695	2	siding	side	VERB
ftr-325	695	3	with	with	ADP
ftr-325	695	4	the	the	DET
ftr-325	695	5	irs	irs	PROPN
ftr-325	695	6	,	,	PUNCT
ftr-325	695	7	judge	judge	PROPN
ftr-325	695	8	holmes	holmes	PROPN
ftr-325	695	9	looked	look	VERB
ftr-325	695	10	to	to	ADP
ftr-325	695	11	the	the	DET
ftr-325	695	12	origin	origin	NOUN
ftr-325	695	13	of	of	ADP
ftr-325	695	14	the	the	DET
ftr-325	695	15	claim	claim	NOUN
ftr-325	695	16	,	,	PUNCT
ftr-325	695	17	which	which	PRON
ftr-325	695	18	the	the	DET
ftr-325	695	19	court	court	NOUN
ftr-325	695	20	held	hold	VERB
ftr-325	695	21	to	to	PART
ftr-325	695	22	be	be	AUX
ftr-325	695	23	applicable	applicable	ADJ
ftr-325	695	24	to	to	ADP
ftr-325	695	25	the	the	DET
ftr-325	695	26	corporation‘s	corporation‘s	PROPN
ftr-325	695	27	payment	payment	NOUN
ftr-325	695	28	in	in	ADP
ftr-325	695	29	settlement	settlement	NOUN
ftr-325	695	30	of	of	ADP
ftr-325	695	31	the	the	DET
ftr-325	695	32	wrongful	wrongful	ADJ
ftr-325	695	33	death	death	NOUN
ftr-325	695	34	claim	claim	NOUN
ftr-325	695	35	.	.	PUNCT
ftr-325	696	1	the	the	DET
ftr-325	696	2	court	court	NOUN
ftr-325	696	3	concluded	conclude	VERB
ftr-325	696	4	that	that	SCONJ
ftr-325	696	5	although	although	SCONJ
ftr-325	696	6	the	the	DET
ftr-325	696	7	claim	claim	NOUN
ftr-325	696	8	related	relate	VERB
ftr-325	696	9	to	to	ADP
ftr-325	696	10	the	the	DET
ftr-325	696	11	conduct	conduct	NOUN
ftr-325	696	12	of	of	ADP
ftr-325	696	13	the	the	DET
ftr-325	696	14	three	three	NUM
ftr-325	696	15	corporate	corporate	ADJ
ftr-325	696	16	employees	employee	NOUN
ftr-325	696	17	,	,	PUNCT
ftr-325	696	18	the	the	DET
ftr-325	696	19	conduct	conduct	NOUN
ftr-325	696	20	was	be	AUX
ftr-325	696	21	not	not	PART
ftr-325	696	22	related	relate	VERB
ftr-325	696	23	to	to	ADP
ftr-325	696	24	the	the	DET
ftr-325	696	25	corporate	corporate	ADJ
ftr-325	696	26	business	business	NOUN
ftr-325	696	27	,	,	PUNCT
ftr-325	696	28	i.e.	i.e.	X
ftr-325	696	29	,	,	PUNCT
ftr-325	696	30	its	its	PRON
ftr-325	696	31	profitseeking	profitseeking	NOUN
ftr-325	696	32	activities	activity	NOUN
ftr-325	696	33	.	.	PUNCT
ftr-325	697	1	the	the	DET
ftr-325	697	2	court	court	NOUN
ftr-325	697	3	also	also	ADV
ftr-325	697	4	rejected	reject	VERB
ftr-325	697	5	the	the	DET
ftr-325	697	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	697	7	theory	theory	NOUN
ftr-325	697	8	that	that	SCONJ
ftr-325	697	9	the	the	DET
ftr-325	697	10	bodyguard	bodyguard	NOUN
ftr-325	697	11	supplied	supply	VERB
ftr-325	697	12	cocaine	cocaine	NOUN
ftr-325	697	13	in	in	ADP
ftr-325	697	14	the	the	DET
ftr-325	697	15	course	course	NOUN
ftr-325	697	16	of	of	ADP
ftr-325	697	17	his	his	PRON
ftr-325	697	18	employment	employment	NOUN
ftr-325	697	19	as	as	ADP
ftr-325	697	20	a	a	DET
ftr-325	697	21	bodyguard	bodyguard	NOUN
ftr-325	697	22	and	and	CCONJ
ftr-325	697	23	enabler	enabler	NOUN
ftr-325	697	24	for	for	ADP
ftr-325	697	25	the	the	DET
ftr-325	697	26	ceo	ceo	NOUN
ftr-325	697	27	.	.	PUNCT
ftr-325	698	1	further	far	ADV
ftr-325	698	2	,	,	PUNCT
ftr-325	698	3	the	the	DET
ftr-325	698	4	court	court	NOUN
ftr-325	698	5	rejected	reject	VERB
ftr-325	698	6	the	the	DET
ftr-325	698	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	698	8	argument	argument	NOUN
ftr-325	698	9	that	that	SCONJ
ftr-325	698	10	reimbursement	reimbursement	NOUN
ftr-325	698	11	of	of	ADP
ftr-325	698	12	the	the	DET
ftr-325	698	13	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	698	14	contribution	contribution	NOUN
ftr-325	698	15	to	to	ADP
ftr-325	698	16	the	the	DET
ftr-325	698	17	settlement	settlement	NOUN
ftr-325	698	18	was	be	AUX
ftr-325	698	19	contractually	contractually	ADV
ftr-325	698	20	required	require	VERB
ftr-325	698	21	under	under	ADP
ftr-325	698	22	a	a	DET
ftr-325	698	23	corporate	corporate	ADJ
ftr-325	698	24	indemnity	indemnity	NOUN
ftr-325	698	25	agreement	agreement	NOUN
ftr-325	698	26	.	.	PUNCT
ftr-325	699	1	in	in	ADP
ftr-325	699	2	addition	addition	NOUN
ftr-325	699	3	,	,	PUNCT
ftr-325	699	4	the	the	DET
ftr-325	699	5	court	court	NOUN
ftr-325	699	6	found	find	VERB
ftr-325	699	7	that	that	SCONJ
ftr-325	699	8	the	the	DET
ftr-325	699	9	payment	payment	NOUN
ftr-325	699	10	was	be	AUX
ftr-325	699	11	not	not	PART
ftr-325	699	12	deductible	deductible	ADJ
ftr-325	699	13	under	under	ADP
ftr-325	699	14	the	the	DET
ftr-325	699	15	theory	theory	NOUN
ftr-325	699	16	that	that	SCONJ
ftr-325	699	17	it	it	PRON
ftr-325	699	18	was	be	AUX
ftr-325	699	19	2	2	NUM
ftr-325	699	20	.	.	PUNCT
ftr-325	699	21	rule	rule	VERB
ftr-325	699	22	122	122	NUM
ftr-325	699	23	.	.	PUNCT
ftr-325	700	1	submission	submission	NOUN
ftr-325	700	2	without	without	ADP
ftr-325	700	3	trial	trial	NOUN
ftr-325	700	4	(	(	PUNCT
ftr-325	700	5	a	a	DET
ftr-325	700	6	)	)	PUNCT
ftr-325	700	7	general	general	NOUN
ftr-325	700	8	:	:	PUNCT
ftr-325	700	9	any	any	DET
ftr-325	700	10	case	case	NOUN
ftr-325	700	11	not	not	PART
ftr-325	700	12	requiring	require	VERB
ftr-325	700	13	a	a	DET
ftr-325	700	14	trial	trial	NOUN
ftr-325	700	15	for	for	ADP
ftr-325	700	16	the	the	DET
ftr-325	700	17	submission	submission	NOUN
ftr-325	700	18	of	of	ADP
ftr-325	700	19	evidence	evidence	NOUN
ftr-325	700	20	(	(	PUNCT
ftr-325	700	21	as	as	ADP
ftr-325	700	22	,	,	PUNCT
ftr-325	700	23	for	for	ADP
ftr-325	700	24	example	example	NOUN
ftr-325	700	25	,	,	PUNCT
ftr-325	700	26	where	where	SCONJ
ftr-325	700	27	sufficient	sufficient	ADJ
ftr-325	700	28	facts	fact	NOUN
ftr-325	700	29	have	have	AUX
ftr-325	700	30	been	be	AUX
ftr-325	700	31	admitted	admit	VERB
ftr-325	700	32	,	,	PUNCT
ftr-325	700	33	stipulated	stipulate	VERB
ftr-325	700	34	,	,	PUNCT
ftr-325	700	35	established	establish	VERB
ftr-325	700	36	by	by	ADP
ftr-325	700	37	deposition	deposition	NOUN
ftr-325	700	38	,	,	PUNCT
ftr-325	700	39	or	or	CCONJ
ftr-325	700	40	included	include	VERB
ftr-325	700	41	in	in	ADP
ftr-325	700	42	the	the	DET
ftr-325	700	43	record	record	NOUN
ftr-325	700	44	in	in	ADP
ftr-325	700	45	some	some	DET
ftr-325	700	46	other	other	ADJ
ftr-325	700	47	way	way	NOUN
ftr-325	700	48	)	)	PUNCT
ftr-325	700	49	may	may	AUX
ftr-325	700	50	be	be	AUX
ftr-325	700	51	submitted	submit	VERB
ftr-325	700	52	at	at	ADP
ftr-325	700	53	any	any	DET
ftr-325	700	54	time	time	NOUN
ftr-325	700	55	after	after	ADP
ftr-325	700	56	joinder	joinder	NOUN
ftr-325	700	57	of	of	ADP
ftr-325	700	58	issue	issue	NOUN
ftr-325	700	59	(	(	PUNCT
ftr-325	700	60	see	see	VERB
ftr-325	700	61	rule	rule	NOUN
ftr-325	700	62	38	38	NUM
ftr-325	700	63	)	)	PUNCT
ftr-325	700	64	by	by	ADP
ftr-325	700	65	motion	motion	NOUN
ftr-325	700	66	of	of	ADP
ftr-325	700	67	the	the	DET
ftr-325	700	68	parties	party	NOUN
ftr-325	700	69	filed	file	VERB
ftr-325	700	70	with	with	ADP
ftr-325	700	71	the	the	DET
ftr-325	700	72	court	court	NOUN
ftr-325	700	73	.	.	PUNCT
ftr-325	701	1	the	the	DET
ftr-325	701	2	parties	party	NOUN
ftr-325	701	3	need	need	AUX
ftr-325	701	4	not	not	PART
ftr-325	701	5	wait	wait	VERB
ftr-325	701	6	for	for	SCONJ
ftr-325	701	7	the	the	DET
ftr-325	701	8	case	case	NOUN
ftr-325	701	9	to	to	PART
ftr-325	701	10	be	be	AUX
ftr-325	701	11	calendared	calendar	VERB
ftr-325	701	12	for	for	ADP
ftr-325	701	13	trial	trial	NOUN
ftr-325	701	14	and	and	CCONJ
ftr-325	701	15	need	need	AUX
ftr-325	701	16	not	not	PART
ftr-325	701	17	appear	appear	VERB
ftr-325	701	18	in	in	ADP
ftr-325	701	19	court	court	NOUN
ftr-325	701	20	.	.	PUNCT
ftr-325	702	1	(	(	PUNCT
ftr-325	702	2	b	b	X
ftr-325	702	3	)	)	PUNCT
ftr-325	702	4	burden	burden	NOUN
ftr-325	702	5	of	of	ADP
ftr-325	702	6	proof	proof	NOUN
ftr-325	702	7	:	:	PUNCT
ftr-325	702	8	the	the	DET
ftr-325	702	9	fact	fact	NOUN
ftr-325	702	10	of	of	ADP
ftr-325	702	11	submission	submission	NOUN
ftr-325	702	12	of	of	ADP
ftr-325	702	13	a	a	DET
ftr-325	702	14	case	case	NOUN
ftr-325	702	15	,	,	PUNCT
ftr-325	702	16	under	under	ADP
ftr-325	702	17	paragraph	paragraph	NOUN
ftr-325	702	18	(	(	PUNCT
ftr-325	702	19	a	a	NOUN
ftr-325	702	20	)	)	PUNCT
ftr-325	702	21	of	of	ADP
ftr-325	702	22	this	this	DET
ftr-325	702	23	rule	rule	NOUN
ftr-325	702	24	,	,	PUNCT
ftr-325	702	25	does	do	AUX
ftr-325	702	26	not	not	PART
ftr-325	702	27	alter	alter	VERB
ftr-325	702	28	the	the	DET
ftr-325	702	29	burden	burden	NOUN
ftr-325	702	30	of	of	ADP
ftr-325	702	31	proof	proof	NOUN
ftr-325	702	32	,	,	PUNCT
ftr-325	702	33	or	or	CCONJ
ftr-325	702	34	the	the	DET
ftr-325	702	35	requirements	requirement	NOUN
ftr-325	702	36	otherwise	otherwise	ADV
ftr-325	702	37	applicable	applicable	ADJ
ftr-325	702	38	with	with	ADP
ftr-325	702	39	respect	respect	NOUN
ftr-325	702	40	to	to	ADP
ftr-325	702	41	adducing	adducing	NOUN
ftr-325	702	42	proof	proof	NOUN
ftr-325	702	43	,	,	PUNCT
ftr-325	702	44	or	or	CCONJ
ftr-325	702	45	the	the	DET
ftr-325	702	46	effect	effect	NOUN
ftr-325	702	47	of	of	ADP
ftr-325	702	48	failure	failure	NOUN
ftr-325	702	49	of	of	ADP
ftr-325	702	50	proof	proof	NOUN
ftr-325	702	51	.	.	PUNCT
ftr-325	703	1	2013	2013	NUM
ftr-325	703	2	]	]	PUNCT
ftr-325	703	3	recent	recent	ADJ
ftr-325	703	4	developments	development	NOUN
ftr-325	703	5	in	in	ADP
ftr-325	703	6	federal	federal	ADJ
ftr-325	703	7	income	income	NOUN
ftr-325	703	8	taxation	taxation	NOUN
ftr-325	703	9	535	535	NUM
ftr-325	703	10	made	make	VERB
ftr-325	703	11	to	to	PART
ftr-325	703	12	protect	protect	VERB
ftr-325	703	13	the	the	DET
ftr-325	703	14	corporation‘s	corporation‘s	PROPN
ftr-325	703	15	business	business	NOUN
ftr-325	703	16	reputation	reputation	NOUN
ftr-325	703	17	because	because	SCONJ
ftr-325	703	18	there	there	PRON
ftr-325	703	19	was	be	VERB
ftr-325	703	20	no	no	DET
ftr-325	703	21	evidence	evidence	NOUN
ftr-325	703	22	that	that	SCONJ
ftr-325	703	23	underlay	underlay	NOUN
ftr-325	703	24	that	that	DET
ftr-325	703	25	theory	theory	NOUN
ftr-325	703	26	.	.	PUNCT
ftr-325	704	1	15	15	X
ftr-325	704	2	.	.	X
ftr-325	705	1	puerto	puerto	PROPN
ftr-325	705	2	rico	rico	PROPN
ftr-325	705	3	may	may	AUX
ftr-325	705	4	not	not	PART
ftr-325	705	5	be	be	AUX
ftr-325	705	6	a	a	DET
ftr-325	705	7	state	state	NOUN
ftr-325	705	8	,	,	PUNCT
ftr-325	705	9	but	but	CCONJ
ftr-325	705	10	it‘s	it‘s	ADP
ftr-325	705	11	part	part	NOUN
ftr-325	705	12	of	of	ADP
ftr-325	705	13	the	the	DET
ftr-325	705	14	u.s.a	u.s.a	NOUN
ftr-325	705	15	.	.	PUNCT
ftr-325	706	1	for	for	ADP
ftr-325	706	2	§	§	PROPN
ftr-325	706	3	199	199	NUM
ftr-325	706	4	domestic	domestic	ADJ
ftr-325	706	5	production	production	NOUN
ftr-325	706	6	purposes	purpose	NOUN
ftr-325	706	7	.	.	PUNCT
ftr-325	707	1	the	the	DET
ftr-325	707	2	2012	2012	NUM
ftr-325	707	3	taxpayer	taxpayer	NOUN
ftr-325	707	4	relief	relief	NOUN
ftr-325	707	5	(	(	PUNCT
ftr-325	707	6	and	and	CCONJ
ftr-325	707	7	not	not	PART
ftr-325	707	8	so	so	ADV
ftr-325	707	9	grand	grand	ADJ
ftr-325	707	10	compromise	compromise	NOUN
ftr-325	707	11	)	)	PUNCT
ftr-325	707	12	tax	tax	NOUN
ftr-325	707	13	act	act	NOUN
ftr-325	707	14	,	,	PUNCT
ftr-325	707	15	§	§	PROPN
ftr-325	707	16	318	318	NUM
ftr-325	707	17	,	,	PUNCT
ftr-325	707	18	extends	extend	VERB
ftr-325	707	19	inclusion	inclusion	NOUN
ftr-325	707	20	of	of	ADP
ftr-325	707	21	manufacturing	manufacturing	NOUN
ftr-325	707	22	and	and	CCONJ
ftr-325	707	23	production	production	NOUN
ftr-325	707	24	activities	activity	NOUN
ftr-325	707	25	in	in	ADP
ftr-325	707	26	puerto	puerto	PROPN
ftr-325	707	27	rico	rico	PROPN
ftr-325	707	28	as	as	ADP
ftr-325	707	29	domestic	domestic	ADJ
ftr-325	707	30	production	production	NOUN
ftr-325	707	31	activities	activity	NOUN
ftr-325	707	32	for	for	ADP
ftr-325	707	33	purposes	purpose	NOUN
ftr-325	707	34	of	of	ADP
ftr-325	707	35	the	the	DET
ftr-325	707	36	§	§	PROPN
ftr-325	707	37	199	199	NUM
ftr-325	707	38	domestic	domestic	ADJ
ftr-325	707	39	production	production	NOUN
ftr-325	707	40	activities	activity	NOUN
ftr-325	707	41	deduction	deduction	NOUN
ftr-325	707	42	for	for	ADP
ftr-325	707	43	the	the	DET
ftr-325	707	44	first	first	ADJ
ftr-325	707	45	eight	eight	NUM
ftr-325	707	46	years	year	NOUN
ftr-325	707	47	of	of	ADP
ftr-325	707	48	a	a	DET
ftr-325	707	49	taxpayer	taxpayer	NOUN
ftr-325	707	50	beginning	begin	VERB
ftr-325	707	51	after	after	ADP
ftr-325	707	52	12/31/05	12/31/05	PROPN
ftr-325	707	53	and	and	CCONJ
ftr-325	707	54	before	before	ADP
ftr-325	707	55	1/1/14	1/1/14	NUM
ftr-325	707	56	.	.	PUNCT
ftr-325	708	1	previously	previously	ADV
ftr-325	708	2	§	§	PROPN
ftr-325	708	3	199	199	NUM
ftr-325	708	4	applied	apply	VERB
ftr-325	708	5	to	to	ADP
ftr-325	708	6	the	the	DET
ftr-325	708	7	first	first	ADJ
ftr-325	708	8	six	six	NUM
ftr-325	708	9	years	year	NOUN
ftr-325	708	10	of	of	ADP
ftr-325	708	11	a	a	DET
ftr-325	708	12	taxpayer	taxpayer	NOUN
ftr-325	708	13	beginning	begin	VERB
ftr-325	708	14	after	after	ADP
ftr-325	708	15	12/31/05	12/31/05	PROPN
ftr-325	708	16	and	and	CCONJ
ftr-325	708	17	before	before	ADP
ftr-325	708	18	1/1/12	1/1/12	NUM
ftr-325	708	19	.	.	PROPN
ftr-325	709	1	16	16	NUM
ftr-325	709	2	.	.	PUNCT
ftr-325	709	3	extended	extend	VERB
ftr-325	709	4	power	power	NOUN
ftr-325	709	5	to	to	ADP
ftr-325	709	6	empowerment	empowerment	NOUN
ftr-325	709	7	zones	zone	NOUN
ftr-325	709	8	.	.	PUNCT
ftr-325	710	1	the	the	DET
ftr-325	710	2	2012	2012	NUM
ftr-325	710	3	taxpayer	taxpayer	NOUN
ftr-325	710	4	relief	relief	NOUN
ftr-325	710	5	(	(	PUNCT
ftr-325	710	6	and	and	CCONJ
ftr-325	710	7	not	not	PART
ftr-325	710	8	so	so	ADV
ftr-325	710	9	grand	grand	ADJ
ftr-325	710	10	compromise	compromise	NOUN
ftr-325	710	11	)	)	PUNCT
ftr-325	710	12	tax	tax	NOUN
ftr-325	710	13	act	act	NOUN
ftr-325	710	14	,	,	PUNCT
ftr-325	710	15	§	§	PROPN
ftr-325	710	16	327	327	NUM
ftr-325	710	17	,	,	PUNCT
ftr-325	710	18	extends	extend	VERB
ftr-325	710	19	designations	designation	NOUN
ftr-325	710	20	of	of	ADP
ftr-325	710	21	empowerment	empowerment	NOUN
ftr-325	710	22	zones	zone	NOUN
ftr-325	710	23	through	through	ADP
ftr-325	710	24	12/31/13	12/31/13	PROPN
ftr-325	710	25	.	.	PUNCT
ftr-325	711	1	the	the	DET
ftr-325	711	2	designations	designation	NOUN
ftr-325	711	3	,	,	PUNCT
ftr-325	711	4	which	which	PRON
ftr-325	711	5	were	be	AUX
ftr-325	711	6	set	set	VERB
ftr-325	711	7	to	to	PART
ftr-325	711	8	expire	expire	VERB
ftr-325	711	9	on	on	ADP
ftr-325	711	10	12/31/11	12/31/11	PROPN
ftr-325	711	11	,	,	PUNCT
ftr-325	711	12	extends	extend	VERB
ftr-325	711	13	a	a	DET
ftr-325	711	14	20	20	NUM
ftr-325	711	15	percent	percent	NOUN
ftr-325	711	16	wage	wage	NOUN
ftr-325	711	17	credit	credit	NOUN
ftr-325	711	18	under	under	ADP
ftr-325	711	19	§	§	PROPN
ftr-325	711	20	1396	1396	NUM
ftr-325	711	21	,	,	PUNCT
ftr-325	711	22	additional	additional	ADJ
ftr-325	711	23	$	$	SYM
ftr-325	711	24	35,000	35,000	NUM
ftr-325	711	25	of	of	ADP
ftr-325	711	26	first	first	ADJ
ftr-325	711	27	year	year	NOUN
ftr-325	711	28	expensing	expense	VERB
ftr-325	711	29	under	under	ADP
ftr-325	711	30	§	§	PROPN
ftr-325	711	31	179	179	NUM
ftr-325	711	32	,	,	PUNCT
ftr-325	711	33	tax	tax	NOUN
ftr-325	711	34	-	-	PUNCT
ftr-325	711	35	exempt	exempt	ADJ
ftr-325	711	36	bond	bond	NOUN
ftr-325	711	37	financing	financing	NOUN
ftr-325	711	38	under	under	ADP
ftr-325	711	39	§	§	PROPN
ftr-325	711	40	1394	1394	NUM
ftr-325	711	41	,	,	PUNCT
ftr-325	711	42	and	and	CCONJ
ftr-325	711	43	capital	capital	NOUN
ftr-325	711	44	gains	gain	NOUN
ftr-325	711	45	deferral	deferral	ADV
ftr-325	711	46	on	on	ADP
ftr-325	711	47	replacement	replacement	NOUN
ftr-325	711	48	of	of	ADP
ftr-325	711	49	qualified	qualified	ADJ
ftr-325	711	50	assets	asset	NOUN
ftr-325	711	51	under	under	ADP
ftr-325	711	52	§	§	PROPN
ftr-325	711	53	1397b	1397b	NUM
ftr-325	711	54	.	.	PUNCT
ftr-325	712	1	e.	e.	PROPN
ftr-325	712	2	depreciation	depreciation	PROPN
ftr-325	712	3	&	&	CCONJ
ftr-325	712	4	amortization	amortization	PROPN
ftr-325	712	5	1	1	NUM
ftr-325	712	6	.	.	PUNCT
ftr-325	713	1	no	no	DET
ftr-325	713	2	chickening	chickene	VERB
ftr-325	713	3	out	out	ADP
ftr-325	713	4	of	of	ADP
ftr-325	713	5	the	the	DET
ftr-325	713	6	allocation	allocation	NOUN
ftr-325	713	7	agreement	agreement	NOUN
ftr-325	713	8	in	in	ADP
ftr-325	713	9	an	an	DET
ftr-325	713	10	applicable	applicable	ADJ
ftr-325	713	11	asset	asset	NOUN
ftr-325	713	12	acquisition	acquisition	NOUN
ftr-325	713	13	—	—	PUNCT
ftr-325	713	14	even	even	ADV
ftr-325	713	15	after	after	ADP
ftr-325	713	16	a	a	DET
ftr-325	713	17	cost	cost	NOUN
ftr-325	713	18	segregation	segregation	NOUN
ftr-325	713	19	study	study	NOUN
ftr-325	713	20	.	.	PUNCT
ftr-325	714	1	peco	peco	PROPN
ftr-325	714	2	foods	foods	PROPN
ftr-325	714	3	,	,	PUNCT
ftr-325	714	4	inc	inc	PROPN
ftr-325	714	5	.	.	PROPN
ftr-325	715	1	v.	v.	PROPN
ftr-325	715	2	commissioner	commissioner	PROPN
ftr-325	715	3	,	,	PUNCT
ftr-325	715	4	t.c	t.c	PROPN
ftr-325	715	5	.	.	PROPN
ftr-325	715	6	memo	memo	NOUN
ftr-325	715	7	.	.	PUNCT
ftr-325	716	1	2012	2012	NUM
ftr-325	716	2	-	-	SYM
ftr-325	716	3	18	18	NUM
ftr-325	716	4	(	(	PUNCT
ftr-325	716	5	1/17/12	1/17/12	NUM
ftr-325	716	6	)	)	PUNCT
ftr-325	716	7	.	.	PUNCT
ftr-325	717	1	the	the	DET
ftr-325	717	2	taxpayer	taxpayer	NOUN
ftr-325	717	3	entered	enter	VERB
ftr-325	717	4	into	into	ADP
ftr-325	717	5	an	an	DET
ftr-325	717	6	agreement	agreement	NOUN
ftr-325	717	7	with	with	ADP
ftr-325	717	8	the	the	DET
ftr-325	717	9	sellers	seller	NOUN
ftr-325	717	10	of	of	ADP
ftr-325	717	11	two	two	NUM
ftr-325	717	12	poultry	poultry	NOUN
ftr-325	717	13	processing	processing	NOUN
ftr-325	717	14	plants	plant	NOUN
ftr-325	717	15	that	that	PRON
ftr-325	717	16	allocated	allocate	VERB
ftr-325	717	17	a	a	DET
ftr-325	717	18	large	large	ADJ
ftr-325	717	19	portion	portion	NOUN
ftr-325	717	20	of	of	ADP
ftr-325	717	21	the	the	DET
ftr-325	717	22	purchase	purchase	NOUN
ftr-325	717	23	price	price	NOUN
ftr-325	717	24	to	to	ADP
ftr-325	717	25	processing	processing	NOUN
ftr-325	717	26	plants	plant	NOUN
ftr-325	717	27	on	on	ADP
ftr-325	717	28	which	which	PRON
ftr-325	717	29	the	the	DET
ftr-325	717	30	taxpayer	taxpayer	NOUN
ftr-325	717	31	claimed	claim	VERB
ftr-325	717	32	depreciation	depreciation	NOUN
ftr-325	717	33	deductions	deduction	NOUN
ftr-325	717	34	as	as	ADP
ftr-325	717	35	nonresidential	nonresidential	ADJ
ftr-325	717	36	real	real	ADJ
ftr-325	717	37	property	property	NOUN
ftr-325	717	38	with	with	ADP
ftr-325	717	39	a	a	DET
ftr-325	717	40	macrs	macrs	NOUN
ftr-325	717	41	life	life	NOUN
ftr-325	717	42	of	of	ADP
ftr-325	717	43	39	39	NUM
ftr-325	717	44	years	year	NOUN
ftr-325	717	45	.	.	PUNCT
ftr-325	718	1	the	the	DET
ftr-325	718	2	agreements	agreement	NOUN
ftr-325	718	3	separately	separately	ADV
ftr-325	718	4	listed	list	VERB
ftr-325	718	5	an	an	DET
ftr-325	718	6	agreed	agree	VERB
ftr-325	718	7	upon	upon	SCONJ
ftr-325	718	8	price	price	NOUN
ftr-325	718	9	for	for	ADP
ftr-325	718	10	machinery	machinery	NOUN
ftr-325	718	11	and	and	CCONJ
ftr-325	718	12	equipment	equipment	NOUN
ftr-325	718	13	.	.	PUNCT
ftr-325	719	1	subsequently	subsequently	ADV
ftr-325	719	2	,	,	PUNCT
ftr-325	719	3	after	after	ADP
ftr-325	719	4	a	a	DET
ftr-325	719	5	cost	cost	NOUN
ftr-325	719	6	segregation	segregation	NOUN
ftr-325	719	7	study	study	NOUN
ftr-325	719	8	,	,	PUNCT
ftr-325	719	9	the	the	DET
ftr-325	719	10	taxpayer	taxpayer	NOUN
ftr-325	719	11	attempted	attempt	VERB
ftr-325	719	12	to	to	PART
ftr-325	719	13	change	change	VERB
ftr-325	719	14	its	its	PRON
ftr-325	719	15	method	method	NOUN
ftr-325	719	16	of	of	ADP
ftr-325	719	17	accounting	account	VERB
ftr-325	719	18	to	to	PART
ftr-325	719	19	separate	separate	VERB
ftr-325	719	20	out	out	ADP
ftr-325	719	21	components	component	NOUN
ftr-325	719	22	of	of	ADP
ftr-325	719	23	the	the	DET
ftr-325	719	24	plants	plant	NOUN
ftr-325	719	25	as	as	ADP
ftr-325	719	26	equipment	equipment	NOUN
ftr-325	719	27	and	and	CCONJ
ftr-325	719	28	machinery	machinery	NOUN
ftr-325	719	29	and	and	CCONJ
ftr-325	719	30	claim	claim	NOUN
ftr-325	719	31	accelerated	accelerate	VERB
ftr-325	719	32	depreciation	depreciation	NOUN
ftr-325	719	33	on	on	ADP
ftr-325	719	34	the	the	DET
ftr-325	719	35	basis	basis	NOUN
ftr-325	719	36	of	of	ADP
ftr-325	719	37	shorter	short	ADJ
ftr-325	719	38	macrs	macrs	PROPN
ftr-325	719	39	recovery	recovery	NOUN
ftr-325	719	40	periods	period	NOUN
ftr-325	719	41	.	.	PUNCT
ftr-325	720	1	the	the	DET
ftr-325	720	2	tax	tax	NOUN
ftr-325	720	3	court	court	NOUN
ftr-325	720	4	(	(	PUNCT
ftr-325	720	5	judge	judge	PROPN
ftr-325	720	6	laro	laro	PROPN
ftr-325	720	7	)	)	PUNCT
ftr-325	720	8	held	hold	VERB
ftr-325	720	9	that	that	SCONJ
ftr-325	720	10	under	under	ADP
ftr-325	720	11	commissioner	commissioner	PROPN
ftr-325	720	12	v.	v.	ADP
ftr-325	720	13	danielson	danielson	PROPN
ftr-325	720	14	,	,	PUNCT
ftr-325	720	15	378	378	NUM
ftr-325	720	16	f.2d	f.2d	ADP
ftr-325	720	17	771	771	NUM
ftr-325	720	18	,	,	PUNCT
ftr-325	720	19	775	775	NUM
ftr-325	720	20	(	(	PUNCT
ftr-325	720	21	3d	3d	PROPN
ftr-325	720	22	cir	cir	NOUN
ftr-325	720	23	.	.	PROPN
ftr-325	720	24	1967	1967	NUM
ftr-325	720	25	)	)	PUNCT
ftr-325	720	26	and	and	CCONJ
ftr-325	720	27	§	§	PROPN
ftr-325	720	28	1060	1060	NUM
ftr-325	720	29	,	,	PUNCT
ftr-325	720	30	unless	unless	SCONJ
ftr-325	720	31	the	the	DET
ftr-325	720	32	taxpayer	taxpayer	NOUN
ftr-325	720	33	could	could	AUX
ftr-325	720	34	show	show	VERB
ftr-325	720	35	fraud	fraud	NOUN
ftr-325	720	36	,	,	PUNCT
ftr-325	720	37	undue	undue	ADJ
ftr-325	720	38	influence	influence	NOUN
ftr-325	720	39	,	,	PUNCT
ftr-325	720	40	duress	duress	NOUN
ftr-325	720	41	,	,	PUNCT
ftr-325	720	42	etc	etc	X
ftr-325	720	43	.	.	X
ftr-325	720	44	,	,	PUNCT
ftr-325	720	45	the	the	DET
ftr-325	720	46	taxpayer	taxpayer	NOUN
ftr-325	720	47	was	be	AUX
ftr-325	720	48	bound	bind	VERB
ftr-325	720	49	by	by	ADP
ftr-325	720	50	the	the	DET
ftr-325	720	51	purchase	purchase	NOUN
ftr-325	720	52	price	price	NOUN
ftr-325	720	53	allocation	allocation	NOUN
ftr-325	720	54	agreement	agreement	NOUN
ftr-325	720	55	.	.	PUNCT
ftr-325	721	1	the	the	DET
ftr-325	721	2	court	court	NOUN
ftr-325	721	3	rejected	reject	VERB
ftr-325	721	4	the	the	DET
ftr-325	721	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	721	6	argument	argument	NOUN
ftr-325	721	7	that	that	SCONJ
ftr-325	721	8	nothing	nothing	PRON
ftr-325	721	9	in	in	ADP
ftr-325	721	10	§	§	PROPN
ftr-325	721	11	1060	1060	NUM
ftr-325	721	12	precluded	preclude	VERB
ftr-325	721	13	the	the	DET
ftr-325	721	14	taxpayer	taxpayer	NOUN
ftr-325	721	15	from	from	ADP
ftr-325	721	16	segregating	segregating	ADJ
ftr-325	721	17	components	component	NOUN
ftr-325	721	18	of	of	ADP
ftr-325	721	19	assets	asset	NOUN
ftr-325	721	20	broadly	broadly	ADV
ftr-325	721	21	described	describe	VERB
ftr-325	721	22	as	as	ADP
ftr-325	721	23	a	a	DET
ftr-325	721	24	production	production	NOUN
ftr-325	721	25	plant	plant	NOUN
ftr-325	721	26	into	into	ADP
ftr-325	721	27	components	component	NOUN
ftr-325	721	28	consisting	consist	VERB
ftr-325	721	29	of	of	ADP
ftr-325	721	30	the	the	DET
ftr-325	721	31	real	real	ADJ
ftr-325	721	32	property	property	NOUN
ftr-325	721	33	and	and	CCONJ
ftr-325	721	34	related	relate	VERB
ftr-325	721	35	equipment	equipment	NOUN
ftr-325	721	36	and	and	CCONJ
ftr-325	721	37	machinery	machinery	NOUN
ftr-325	721	38	.	.	PUNCT
ftr-325	722	1	the	the	DET
ftr-325	722	2	court	court	NOUN
ftr-325	722	3	also	also	ADV
ftr-325	722	4	refused	refuse	VERB
ftr-325	722	5	to	to	PART
ftr-325	722	6	accept	accept	VERB
ftr-325	722	7	the	the	DET
ftr-325	722	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	722	9	assertion	assertion	NOUN
ftr-325	722	10	that	that	SCONJ
ftr-325	722	11	the	the	DET
ftr-325	722	12	agreements	agreement	NOUN
ftr-325	722	13	with	with	ADP
ftr-325	722	14	the	the	DET
ftr-325	722	15	sellers	seller	NOUN
ftr-325	722	16	should	should	AUX
ftr-325	722	17	be	be	AUX
ftr-325	722	18	disregarded	disregard	VERB
ftr-325	722	19	because	because	SCONJ
ftr-325	722	20	the	the	DET
ftr-325	722	21	use	use	NOUN
ftr-325	722	22	of	of	ADP
ftr-325	722	23	the	the	DET
ftr-325	722	24	terms	term	NOUN
ftr-325	722	25	―processing	―processe	VERB
ftr-325	722	26	plant	plant	NOUN
ftr-325	722	27	building‖	building‖	PROPN
ftr-325	722	28	and	and	CCONJ
ftr-325	722	29	―real	―real	ADJ
ftr-325	722	30	property	property	NOUN
ftr-325	722	31	improvements‖	improvements‖	PROPN
ftr-325	722	32	were	be	AUX
ftr-325	722	33	ambiguous	ambiguous	ADJ
ftr-325	722	34	.	.	PUNCT
ftr-325	723	1	finally	finally	ADV
ftr-325	723	2	the	the	DET
ftr-325	723	3	court	court	NOUN
ftr-325	723	4	agreed	agree	VERB
ftr-325	723	5	with	with	ADP
ftr-325	723	6	the	the	DET
ftr-325	723	7	irs	irs	PROPN
ftr-325	723	8	that	that	SCONJ
ftr-325	723	9	the	the	DET
ftr-325	723	10	irs	irs	PROPN
ftr-325	723	11	did	do	AUX
ftr-325	723	12	not	not	PART
ftr-325	723	13	abuse	abuse	VERB
ftr-325	723	14	536	536	NUM
ftr-325	723	15	florida	florida	PROPN
ftr-325	723	16	tax	tax	NOUN
ftr-325	723	17	review	review	NOUN
ftr-325	723	18	[	[	X
ftr-325	723	19	vol	vol	NOUN
ftr-325	723	20	.	.	PUNCT
ftr-325	724	1	13:10	13:10	NUM
ftr-325	724	2	its	its	PRON
ftr-325	724	3	discretion	discretion	NOUN
ftr-325	724	4	in	in	ADP
ftr-325	724	5	prohibiting	prohibit	VERB
ftr-325	724	6	the	the	DET
ftr-325	724	7	taxpayer	taxpayer	NOUN
ftr-325	724	8	from	from	ADP
ftr-325	724	9	adopting	adopt	VERB
ftr-325	724	10	depreciation	depreciation	NOUN
ftr-325	724	11	schedules	schedule	NOUN
ftr-325	724	12	that	that	PRON
ftr-325	724	13	were	be	AUX
ftr-325	724	14	inconsistent	inconsistent	ADJ
ftr-325	724	15	with	with	ADP
ftr-325	724	16	the	the	DET
ftr-325	724	17	terms	term	NOUN
ftr-325	724	18	of	of	ADP
ftr-325	724	19	the	the	DET
ftr-325	724	20	purchase	purchase	NOUN
ftr-325	724	21	agreements	agreement	NOUN
ftr-325	724	22	.	.	PUNCT
ftr-325	725	1	2	2	X
ftr-325	725	2	.	.	X
ftr-325	725	3	new	new	ADJ
ftr-325	725	4	accounting	accounting	NOUN
ftr-325	725	5	and	and	CCONJ
ftr-325	725	6	disposition	disposition	NOUN
ftr-325	725	7	rules	rule	NOUN
ftr-325	725	8	for	for	ADP
ftr-325	725	9	macrs	macrs	NOUN
ftr-325	725	10	property	property	NOUN
ftr-325	725	11	.	.	PUNCT
ftr-325	726	1	t.d	t.d	PROPN
ftr-325	726	2	.	.	PROPN
ftr-325	726	3	9564	9564	NUM
ftr-325	726	4	,	,	PUNCT
ftr-325	726	5	guidance	guidance	NOUN
ftr-325	726	6	regarding	regard	VERB
ftr-325	726	7	deduction	deduction	NOUN
ftr-325	726	8	and	and	CCONJ
ftr-325	726	9	capitalization	capitalization	NOUN
ftr-325	726	10	of	of	ADP
ftr-325	726	11	expenditures	expenditure	NOUN
ftr-325	726	12	related	relate	VERB
ftr-325	726	13	to	to	ADP
ftr-325	726	14	tangible	tangible	ADJ
ftr-325	726	15	property	property	NOUN
ftr-325	726	16	,	,	PUNCT
ftr-325	726	17	76	76	NUM
ftr-325	726	18	f.r	f.r	PROPN
ftr-325	726	19	.	.	NOUN
ftr-325	726	20	81060	81060	NUM
ftr-325	726	21	(	(	PUNCT
ftr-325	726	22	12/27/11	12/27/11	NUM
ftr-325	726	23	)	)	PUNCT
ftr-325	726	24	,	,	PUNCT
ftr-325	726	25	and	and	CCONJ
ftr-325	726	26	reg-168745	reg-168745	NOUN
ftr-325	726	27	-	-	PUNCT
ftr-325	726	28	03	03	NUM
ftr-325	726	29	,	,	PUNCT
ftr-325	726	30	guidance	guidance	NOUN
ftr-325	726	31	regarding	regard	VERB
ftr-325	726	32	deduction	deduction	NOUN
ftr-325	726	33	and	and	CCONJ
ftr-325	726	34	capitalization	capitalization	NOUN
ftr-325	726	35	of	of	ADP
ftr-325	726	36	expenditures	expenditure	NOUN
ftr-325	726	37	related	relate	VERB
ftr-325	726	38	to	to	ADP
ftr-325	726	39	tangible	tangible	ADJ
ftr-325	726	40	property	property	NOUN
ftr-325	726	41	,	,	PUNCT
ftr-325	726	42	76	76	NUM
ftr-325	726	43	f.r	f.r	NOUN
ftr-325	726	44	.	.	PROPN
ftr-325	726	45	81128	81128	NUM
ftr-325	726	46	(	(	PUNCT
ftr-325	726	47	12/27/11	12/27/11	NUM
ftr-325	726	48	)	)	PUNCT
ftr-325	726	49	.	.	PUNCT
ftr-325	727	1	the	the	DET
ftr-325	727	2	capitalization	capitalization	NOUN
ftr-325	727	3	and	and	CCONJ
ftr-325	727	4	repair	repair	NOUN
ftr-325	727	5	regulations	regulation	NOUN
ftr-325	727	6	(	(	PUNCT
ftr-325	727	7	discussed	discuss	VERB
ftr-325	727	8	above	above	ADV
ftr-325	727	9	)	)	PUNCT
ftr-325	727	10	provide	provide	VERB
ftr-325	727	11	significant	significant	ADJ
ftr-325	727	12	new	new	ADJ
ftr-325	727	13	rules	rule	NOUN
ftr-325	727	14	for	for	ADP
ftr-325	727	15	the	the	DET
ftr-325	727	16	maintenance	maintenance	NOUN
ftr-325	727	17	of	of	ADP
ftr-325	727	18	multiple	multiple	ADJ
ftr-325	727	19	asset	asset	NOUN
ftr-325	727	20	accounts	account	NOUN
ftr-325	727	21	and	and	CCONJ
ftr-325	727	22	disposition	disposition	NOUN
ftr-325	727	23	of	of	ADP
ftr-325	727	24	property	property	NOUN
ftr-325	727	25	from	from	ADP
ftr-325	727	26	macrs	macrs	PROPN
ftr-325	727	27	single	single	ADJ
ftr-325	727	28	and	and	CCONJ
ftr-325	727	29	multiple	multiple	ADJ
ftr-325	727	30	asset	asset	NOUN
ftr-325	727	31	accounts	account	NOUN
ftr-325	727	32	.	.	PUNCT
ftr-325	728	1			X
ftr-325	728	2	accounting	account	VERB
ftr-325	728	3	for	for	ADP
ftr-325	728	4	macrs	macrs	NOUN
ftr-325	728	5	property	property	NOUN
ftr-325	728	6	.	.	PUNCT
ftr-325	729	1	consistent	consistent	ADJ
ftr-325	729	2	with	with	ADP
ftr-325	729	3	prior	prior	ADJ
ftr-325	729	4	rules	rule	NOUN
ftr-325	729	5	under	under	ADP
ftr-325	729	6	reg	reg	NOUN
ftr-325	729	7	.	.	PUNCT
ftr-325	730	1	§	§	PROPN
ftr-325	730	2	1.167	1.167	NUM
ftr-325	730	3	-	-	SYM
ftr-325	730	4	7	7	NUM
ftr-325	730	5	,	,	PUNCT
ftr-325	730	6	temp	temp	NOUN
ftr-325	730	7	.	.	PUNCT
ftr-325	731	1	reg	reg	NOUN
ftr-325	731	2	.	.	PUNCT
ftr-325	732	1	§	§	PROPN
ftr-325	732	2	1.168(i)-7	1.168(i)-7	NUM
ftr-325	732	3	t	t	NOUN
ftr-325	732	4	allows	allow	VERB
ftr-325	732	5	taxpayers	taxpayer	NOUN
ftr-325	732	6	to	to	PART
ftr-325	732	7	account	account	VERB
ftr-325	732	8	for	for	ADP
ftr-325	732	9	macrs	macrs	NOUN
ftr-325	732	10	property	property	NOUN
ftr-325	732	11	in	in	ADP
ftr-325	732	12	a	a	DET
ftr-325	732	13	single	single	ADJ
ftr-325	732	14	asset	asset	NOUN
ftr-325	732	15	account	account	NOUN
ftr-325	732	16	or	or	CCONJ
ftr-325	732	17	by	by	ADP
ftr-325	732	18	combining	combine	VERB
ftr-325	732	19	multiple	multiple	ADJ
ftr-325	732	20	assets	asset	NOUN
ftr-325	732	21	in	in	ADP
ftr-325	732	22	a	a	DET
ftr-325	732	23	multiple	multiple	ADJ
ftr-325	732	24	asset	asset	NOUN
ftr-325	732	25	account	account	NOUN
ftr-325	732	26	.	.	PUNCT
ftr-325	733	1	assets	asset	NOUN
ftr-325	733	2	in	in	ADP
ftr-325	733	3	a	a	DET
ftr-325	733	4	multiple	multiple	ADJ
ftr-325	733	5	asset	asset	NOUN
ftr-325	733	6	account	account	NOUN
ftr-325	733	7	must	must	AUX
ftr-325	733	8	have	have	AUX
ftr-325	733	9	been	be	AUX
ftr-325	733	10	placed	place	VERB
ftr-325	733	11	in	in	ADP
ftr-325	733	12	service	service	NOUN
ftr-325	733	13	in	in	ADP
ftr-325	733	14	the	the	DET
ftr-325	733	15	same	same	ADJ
ftr-325	733	16	taxable	taxable	ADJ
ftr-325	733	17	year	year	NOUN
ftr-325	733	18	,	,	PUNCT
ftr-325	733	19	and	and	CCONJ
ftr-325	733	20	have	have	VERB
ftr-325	733	21	the	the	DET
ftr-325	733	22	same	same	ADJ
ftr-325	733	23	recovery	recovery	NOUN
ftr-325	733	24	period	period	NOUN
ftr-325	733	25	and	and	CCONJ
ftr-325	733	26	convention	convention	NOUN
ftr-325	733	27	.	.	PUNCT
ftr-325	734	1	assets	asset	NOUN
ftr-325	734	2	that	that	PRON
ftr-325	734	3	are	be	AUX
ftr-325	734	4	subject	subject	ADJ
ftr-325	734	5	to	to	ADP
ftr-325	734	6	different	different	ADJ
ftr-325	734	7	recovery	recovery	NOUN
ftr-325	734	8	rules	rule	NOUN
ftr-325	734	9	or	or	CCONJ
ftr-325	734	10	special	special	ADJ
ftr-325	734	11	limitations	limitation	NOUN
ftr-325	734	12	,	,	PUNCT
ftr-325	734	13	such	such	ADJ
ftr-325	734	14	as	as	ADP
ftr-325	734	15	automobiles	automobile	NOUN
ftr-325	734	16	,	,	PUNCT
ftr-325	734	17	assets	asset	NOUN
ftr-325	734	18	subject	subject	ADJ
ftr-325	734	19	to	to	ADP
ftr-325	734	20	additional	additional	ADJ
ftr-325	734	21	first	first	ADJ
ftr-325	734	22	year	year	NOUN
ftr-325	734	23	recovery	recovery	NOUN
ftr-325	734	24	,	,	PUNCT
ftr-325	734	25	or	or	CCONJ
ftr-325	734	26	property	property	NOUN
ftr-325	734	27	used	use	VERB
ftr-325	734	28	partly	partly	ADV
ftr-325	734	29	for	for	ADP
ftr-325	734	30	personal	personal	ADJ
ftr-325	734	31	purposes	purpose	NOUN
ftr-325	734	32	,	,	PUNCT
ftr-325	734	33	may	may	AUX
ftr-325	734	34	not	not	PART
ftr-325	734	35	be	be	AUX
ftr-325	734	36	combined	combine	VERB
ftr-325	734	37	with	with	ADP
ftr-325	734	38	assets	asset	NOUN
ftr-325	734	39	subject	subject	ADJ
ftr-325	734	40	to	to	ADP
ftr-325	734	41	different	different	ADJ
ftr-325	734	42	recovery	recovery	NOUN
ftr-325	734	43	provisions	provision	NOUN
ftr-325	734	44	.	.	PUNCT
ftr-325	735	1	assets	asset	NOUN
ftr-325	735	2	with	with	ADP
ftr-325	735	3	the	the	DET
ftr-325	735	4	same	same	ADJ
ftr-325	735	5	recovery	recovery	NOUN
ftr-325	735	6	periods	period	NOUN
ftr-325	735	7	and	and	CCONJ
ftr-325	735	8	conventions	convention	NOUN
ftr-325	735	9	may	may	AUX
ftr-325	735	10	be	be	AUX
ftr-325	735	11	combined	combine	VERB
ftr-325	735	12	in	in	ADP
ftr-325	735	13	a	a	DET
ftr-325	735	14	multiple	multiple	ADJ
ftr-325	735	15	asset	asset	NOUN
ftr-325	735	16	account	account	NOUN
ftr-325	735	17	even	even	ADV
ftr-325	735	18	if	if	SCONJ
ftr-325	735	19	the	the	DET
ftr-325	735	20	assets	asset	NOUN
ftr-325	735	21	have	have	VERB
ftr-325	735	22	different	different	ADJ
ftr-325	735	23	uses	use	NOUN
ftr-325	735	24	.	.	PUNCT
ftr-325	736	1	in	in	ADP
ftr-325	736	2	addition	addition	NOUN
ftr-325	736	3	,	,	PUNCT
ftr-325	736	4	the	the	DET
ftr-325	736	5	taxpayer	taxpayer	NOUN
ftr-325	736	6	is	be	AUX
ftr-325	736	7	permitted	permit	VERB
ftr-325	736	8	to	to	PART
ftr-325	736	9	use	use	VERB
ftr-325	736	10	as	as	ADV
ftr-325	736	11	many	many	ADJ
ftr-325	736	12	single	single	ADJ
ftr-325	736	13	and	and	CCONJ
ftr-325	736	14	multiple	multiple	ADJ
ftr-325	736	15	asset	asset	NOUN
ftr-325	736	16	accounts	account	NOUN
ftr-325	736	17	as	as	SCONJ
ftr-325	736	18	the	the	DET
ftr-325	736	19	taxpayer	taxpayer	NOUN
ftr-325	736	20	may	may	AUX
ftr-325	736	21	choose	choose	VERB
ftr-325	736	22	.	.	PUNCT
ftr-325	737	1			NOUN
ftr-325	737	2	dispositions	disposition	NOUN
ftr-325	737	3	.	.	PUNCT
ftr-325	738	1	temp	temp	NOUN
ftr-325	738	2	.	.	PUNCT
ftr-325	739	1	reg	reg	PROPN
ftr-325	739	2	.	.	PUNCT
ftr-325	740	1	§	§	PROPN
ftr-325	740	2	1.168(i)8t(d	1.168(i)8t(d	PROPN
ftr-325	740	3	)	)	PUNCT
ftr-325	740	4	defines	define	VERB
ftr-325	740	5	a	a	DET
ftr-325	740	6	disposition	disposition	NOUN
ftr-325	740	7	of	of	ADP
ftr-325	740	8	macrs	macrs	NOUN
ftr-325	740	9	property	property	NOUN
ftr-325	740	10	as	as	ADP
ftr-325	740	11	occurring	occur	VERB
ftr-325	740	12	when	when	SCONJ
ftr-325	740	13	the	the	DET
ftr-325	740	14	asset	asset	NOUN
ftr-325	740	15	is	be	AUX
ftr-325	740	16	transferred	transfer	VERB
ftr-325	740	17	or	or	CCONJ
ftr-325	740	18	permanently	permanently	ADV
ftr-325	740	19	withdrawn	withdraw	VERB
ftr-325	740	20	from	from	ADP
ftr-325	740	21	use	use	NOUN
ftr-325	740	22	in	in	ADP
ftr-325	740	23	the	the	DET
ftr-325	740	24	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	740	25	trade	trade	NOUN
ftr-325	740	26	or	or	CCONJ
ftr-325	740	27	business	business	NOUN
ftr-325	740	28	or	or	CCONJ
ftr-325	740	29	from	from	ADP
ftr-325	740	30	the	the	DET
ftr-325	740	31	production	production	NOUN
ftr-325	740	32	of	of	ADP
ftr-325	740	33	income	income	NOUN
ftr-325	740	34	.	.	PUNCT
ftr-325	741	1	thus	thus	ADV
ftr-325	741	2	,	,	PUNCT
ftr-325	741	3	a	a	DET
ftr-325	741	4	disposition	disposition	NOUN
ftr-325	741	5	includes	include	VERB
ftr-325	741	6	the	the	DET
ftr-325	741	7	sale	sale	NOUN
ftr-325	741	8	,	,	PUNCT
ftr-325	741	9	exchange	exchange	NOUN
ftr-325	741	10	,	,	PUNCT
ftr-325	741	11	retirement	retirement	NOUN
ftr-325	741	12	,	,	PUNCT
ftr-325	741	13	abandonment	abandonment	NOUN
ftr-325	741	14	,	,	PUNCT
ftr-325	741	15	or	or	CCONJ
ftr-325	741	16	destruction	destruction	NOUN
ftr-325	741	17	of	of	ADP
ftr-325	741	18	an	an	DET
ftr-325	741	19	asset	asset	NOUN
ftr-325	741	20	.	.	PUNCT
ftr-325	742	1	significantly	significantly	ADV
ftr-325	742	2	,	,	PUNCT
ftr-325	742	3	the	the	DET
ftr-325	742	4	definition	definition	NOUN
ftr-325	742	5	of	of	ADP
ftr-325	742	6	disposition	disposition	NOUN
ftr-325	742	7	is	be	AUX
ftr-325	742	8	expanded	expand	VERB
ftr-325	742	9	in	in	ADP
ftr-325	742	10	the	the	DET
ftr-325	742	11	temporary	temporary	ADJ
ftr-325	742	12	regulation	regulation	NOUN
ftr-325	742	13	to	to	PART
ftr-325	742	14	include	include	VERB
ftr-325	742	15	the	the	DET
ftr-325	742	16	retirement	retirement	NOUN
ftr-325	742	17	of	of	ADP
ftr-325	742	18	a	a	DET
ftr-325	742	19	structural	structural	ADJ
ftr-325	742	20	component	component	NOUN
ftr-325	742	21	of	of	ADP
ftr-325	742	22	a	a	DET
ftr-325	742	23	building	building	NOUN
ftr-325	742	24	.	.	PUNCT
ftr-325	743	1			NOUN
ftr-325	743	2	gain	gain	NOUN
ftr-325	743	3	or	or	CCONJ
ftr-325	743	4	loss	loss	NOUN
ftr-325	743	5	.	.	PUNCT
ftr-325	744	1	gain	gain	NOUN
ftr-325	744	2	or	or	CCONJ
ftr-325	744	3	loss	loss	NOUN
ftr-325	744	4	on	on	ADP
ftr-325	744	5	the	the	DET
ftr-325	744	6	sale	sale	NOUN
ftr-325	744	7	,	,	PUNCT
ftr-325	744	8	exchange	exchange	NOUN
ftr-325	744	9	or	or	CCONJ
ftr-325	744	10	conversion	conversion	NOUN
ftr-325	744	11	of	of	ADP
ftr-325	744	12	an	an	DET
ftr-325	744	13	asset	asset	NOUN
ftr-325	744	14	is	be	AUX
ftr-325	744	15	determined	determine	VERB
ftr-325	744	16	under	under	ADP
ftr-325	744	17	applicable	applicable	ADJ
ftr-325	744	18	tax	tax	NOUN
ftr-325	744	19	principles	principle	NOUN
ftr-325	744	20	.	.	PUNCT
ftr-325	745	1	loss	loss	NOUN
ftr-325	745	2	on	on	ADP
ftr-325	745	3	abandonment	abandonment	NOUN
ftr-325	745	4	is	be	AUX
ftr-325	745	5	determined	determine	VERB
ftr-325	745	6	from	from	ADP
ftr-325	745	7	the	the	DET
ftr-325	745	8	―adjusted	―adjuste	VERB
ftr-325	745	9	depreciable	depreciable	ADJ
ftr-325	745	10	basis‖	basis‖	ADP
ftr-325	745	11	of	of	ADP
ftr-325	745	12	the	the	DET
ftr-325	745	13	asset	asset	NOUN
ftr-325	745	14	(	(	PUNCT
ftr-325	745	15	basis	basis	NOUN
ftr-325	745	16	adjusted	adjust	VERB
ftr-325	745	17	for	for	ADP
ftr-325	745	18	depreciation	depreciation	NOUN
ftr-325	745	19	)	)	PUNCT
ftr-325	745	20	.	.	PUNCT
ftr-325	746	1	temp	temp	NOUN
ftr-325	746	2	.	.	PUNCT
ftr-325	747	1	reg	reg	PROPN
ftr-325	747	2	.	.	PUNCT
ftr-325	748	1	§	§	PROPN
ftr-325	748	2	1.168(i)8t(d	1.168(i)8t(d	PROPN
ftr-325	748	3	)	)	PUNCT
ftr-325	748	4	.	.	PUNCT
ftr-325	749	1	recognized	recognize	VERB
ftr-325	749	2	loss	loss	NOUN
ftr-325	749	3	on	on	ADP
ftr-325	749	4	other	other	ADJ
ftr-325	749	5	dispositions	disposition	NOUN
ftr-325	749	6	is	be	AUX
ftr-325	749	7	the	the	DET
ftr-325	749	8	excess	excess	NOUN
ftr-325	749	9	of	of	ADP
ftr-325	749	10	the	the	DET
ftr-325	749	11	adjusted	adjust	VERB
ftr-325	749	12	depreciable	depreciable	ADJ
ftr-325	749	13	basis	basis	NOUN
ftr-325	749	14	of	of	ADP
ftr-325	749	15	the	the	DET
ftr-325	749	16	asset	asset	NOUN
ftr-325	749	17	over	over	ADP
ftr-325	749	18	fair	fair	ADJ
ftr-325	749	19	market	market	NOUN
ftr-325	749	20	value	value	NOUN
ftr-325	749	21	.	.	PUNCT
ftr-325	750	1	identification	identification	NOUN
ftr-325	750	2	of	of	ADP
ftr-325	750	3	the	the	DET
ftr-325	750	4	asset	asset	NOUN
ftr-325	750	5	disposed	dispose	VERB
ftr-325	750	6	of	of	ADP
ftr-325	750	7	from	from	ADP
ftr-325	750	8	a	a	DET
ftr-325	750	9	multiple	multiple	ADJ
ftr-325	750	10	asset	asset	NOUN
ftr-325	750	11	account	account	NOUN
ftr-325	750	12	,	,	PUNCT
ftr-325	750	13	and	and	CCONJ
ftr-325	750	14	its	its	PRON
ftr-325	750	15	basis	basis	NOUN
ftr-325	750	16	,	,	PUNCT
ftr-325	750	17	is	be	AUX
ftr-325	750	18	generally	generally	ADV
ftr-325	750	19	determined	determine	VERB
ftr-325	750	20	from	from	ADP
ftr-325	750	21	the	the	DET
ftr-325	750	22	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	750	23	records	record	NOUN
ftr-325	750	24	.	.	PUNCT
ftr-325	751	1	temp	temp	NOUN
ftr-325	751	2	.	.	PUNCT
ftr-325	752	1	reg	reg	PROPN
ftr-325	752	2	.	.	PUNCT
ftr-325	753	1	§	§	PROPN
ftr-325	753	2	1.168(i)-8t(e	1.168(i)-8t(e	NUM
ftr-325	753	3	)	)	PUNCT
ftr-325	753	4	&	&	CCONJ
ftr-325	753	5	(	(	PUNCT
ftr-325	753	6	f	f	PROPN
ftr-325	753	7	)	)	PUNCT
ftr-325	753	8	.	.	PUNCT
ftr-325	754	1	the	the	DET
ftr-325	754	2	temporary	temporary	ADJ
ftr-325	754	3	regulations	regulation	NOUN
ftr-325	754	4	provide	provide	VERB
ftr-325	754	5	rules	rule	NOUN
ftr-325	754	6	for	for	ADP
ftr-325	754	7	identifying	identify	VERB
ftr-325	754	8	assets	asset	NOUN
ftr-325	754	9	if	if	SCONJ
ftr-325	754	10	the	the	DET
ftr-325	754	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	754	12	records	record	NOUN
ftr-325	754	13	do	do	AUX
ftr-325	754	14	not	not	PART
ftr-325	754	15	do	do	VERB
ftr-325	754	16	so	so	ADV
ftr-325	754	17	;	;	PUNCT
ftr-325	754	18	a	a	DET
ftr-325	754	19	first	first	ADJ
ftr-325	754	20	-	-	PUNCT
ftr-325	754	21	in	in	ADP
ftr-325	754	22	first	first	ADJ
ftr-325	754	23	-	-	PUNCT
ftr-325	754	24	out	out	ADP
ftr-325	754	25	method	method	NOUN
ftr-325	754	26	,	,	PUNCT
ftr-325	754	27	a	a	DET
ftr-325	754	28	modified	modify	VERB
ftr-325	754	29	fifo	fifo	ADJ
ftr-325	754	30	method	method	NOUN
ftr-325	754	31	,	,	PUNCT
ftr-325	754	32	a	a	DET
ftr-325	754	33	mortality	mortality	NOUN
ftr-325	754	34	dispersion	dispersion	NOUN
ftr-325	754	35	table	table	NOUN
ftr-325	754	36	method	method	NOUN
ftr-325	754	37	,	,	PUNCT
ftr-325	754	38	or	or	CCONJ
ftr-325	754	39	any	any	DET
ftr-325	754	40	other	other	ADJ
ftr-325	754	41	method	method	NOUN
ftr-325	754	42	designated	designate	VERB
ftr-325	754	43	by	by	ADP
ftr-325	754	44	the	the	DET
ftr-325	754	45	irs	irs	PROPN
ftr-325	754	46	.	.	PUNCT
ftr-325	755	1	the	the	DET
ftr-325	755	2	asset	asset	NOUN
ftr-325	755	3	can	can	AUX
ftr-325	755	4	not	not	PART
ftr-325	755	5	be	be	AUX
ftr-325	755	6	larger	large	ADJ
ftr-325	755	7	than	than	ADP
ftr-325	755	8	a	a	DET
ftr-325	755	9	unit	unit	NOUN
ftr-325	755	10	of	of	ADP
ftr-325	755	11	property	property	NOUN
ftr-325	755	12	.	.	PUNCT
ftr-325	756	1	in	in	ADP
ftr-325	756	2	case	case	NOUN
ftr-325	756	3	of	of	ADP
ftr-325	756	4	a	a	DET
ftr-325	756	5	disposition	disposition	NOUN
ftr-325	756	6	of	of	ADP
ftr-325	756	7	a	a	DET
ftr-325	756	8	structural	structural	ADJ
ftr-325	756	9	2013	2013	NUM
ftr-325	756	10	]	]	PUNCT
ftr-325	756	11	recent	recent	ADJ
ftr-325	756	12	developments	development	NOUN
ftr-325	756	13	in	in	ADP
ftr-325	756	14	federal	federal	ADJ
ftr-325	756	15	income	income	NOUN
ftr-325	756	16	taxation	taxation	NOUN
ftr-325	756	17	537	537	NUM
ftr-325	756	18	component	component	NOUN
ftr-325	756	19	of	of	ADP
ftr-325	756	20	a	a	DET
ftr-325	756	21	building	building	NOUN
ftr-325	756	22	,	,	PUNCT
ftr-325	756	23	the	the	DET
ftr-325	756	24	structural	structural	ADJ
ftr-325	756	25	component	component	NOUN
ftr-325	756	26	is	be	AUX
ftr-325	756	27	the	the	DET
ftr-325	756	28	asset	asset	NOUN
ftr-325	756	29	disposed	dispose	VERB
ftr-325	756	30	of	of	ADP
ftr-325	756	31	.	.	PUNCT
ftr-325	757	1	an	an	DET
ftr-325	757	2	improvement	improvement	NOUN
ftr-325	757	3	placed	place	VERB
ftr-325	757	4	in	in	ADP
ftr-325	757	5	service	service	NOUN
ftr-325	757	6	after	after	SCONJ
ftr-325	757	7	the	the	DET
ftr-325	757	8	asset	asset	NOUN
ftr-325	757	9	is	be	AUX
ftr-325	757	10	treated	treat	VERB
ftr-325	757	11	as	as	ADP
ftr-325	757	12	a	a	DET
ftr-325	757	13	separate	separate	ADJ
ftr-325	757	14	asset	asset	NOUN
ftr-325	757	15	provided	provide	VERB
ftr-325	757	16	that	that	SCONJ
ftr-325	757	17	it	it	PRON
ftr-325	757	18	is	be	AUX
ftr-325	757	19	not	not	PART
ftr-325	757	20	larger	large	ADJ
ftr-325	757	21	than	than	ADP
ftr-325	757	22	the	the	DET
ftr-325	757	23	unit	unit	NOUN
ftr-325	757	24	of	of	ADP
ftr-325	757	25	property	property	NOUN
ftr-325	757	26	.	.	PUNCT
ftr-325	758	1	temp	temp	NOUN
ftr-325	758	2	.	.	PUNCT
ftr-325	759	1	reg	reg	PROPN
ftr-325	759	2	.	.	PUNCT
ftr-325	760	1	§	§	PROPN
ftr-325	760	2	1.168(i)8t(c)(4)(ii)(e	1.168(i)8t(c)(4)(ii)(e	NUM
ftr-325	760	3	)	)	PUNCT
ftr-325	760	4	.	.	PUNCT
ftr-325	761	1	disposition	disposition	NOUN
ftr-325	761	2	of	of	ADP
ftr-325	761	3	an	an	DET
ftr-325	761	4	asset	asset	NOUN
ftr-325	761	5	in	in	ADP
ftr-325	761	6	a	a	DET
ftr-325	761	7	single	single	ADJ
ftr-325	761	8	asset	asset	NOUN
ftr-325	761	9	account	account	NOUN
ftr-325	761	10	terminates	terminate	VERB
ftr-325	761	11	depreciation	depreciation	NOUN
ftr-325	761	12	for	for	ADP
ftr-325	761	13	the	the	DET
ftr-325	761	14	asset	asset	NOUN
ftr-325	761	15	as	as	ADP
ftr-325	761	16	of	of	ADP
ftr-325	761	17	the	the	DET
ftr-325	761	18	time	time	NOUN
ftr-325	761	19	of	of	ADP
ftr-325	761	20	the	the	DET
ftr-325	761	21	disposition	disposition	NOUN
ftr-325	761	22	.	.	PUNCT
ftr-325	762	1	disposition	disposition	NOUN
ftr-325	762	2	of	of	ADP
ftr-325	762	3	an	an	DET
ftr-325	762	4	asset	asset	NOUN
ftr-325	762	5	in	in	ADP
ftr-325	762	6	a	a	DET
ftr-325	762	7	multiple	multiple	ADJ
ftr-325	762	8	asset	asset	NOUN
ftr-325	762	9	account	account	NOUN
ftr-325	762	10	removes	remove	VERB
ftr-325	762	11	the	the	DET
ftr-325	762	12	asset	asset	NOUN
ftr-325	762	13	from	from	ADP
ftr-325	762	14	the	the	DET
ftr-325	762	15	account	account	NOUN
ftr-325	762	16	as	as	ADP
ftr-325	762	17	of	of	ADP
ftr-325	762	18	the	the	DET
ftr-325	762	19	beginning	beginning	NOUN
ftr-325	762	20	of	of	ADP
ftr-325	762	21	the	the	DET
ftr-325	762	22	year	year	NOUN
ftr-325	762	23	of	of	ADP
ftr-325	762	24	disposition	disposition	NOUN
ftr-325	762	25	,	,	PUNCT
ftr-325	762	26	requires	require	VERB
ftr-325	762	27	separate	separate	ADJ
ftr-325	762	28	depreciation	depreciation	NOUN
ftr-325	762	29	for	for	ADP
ftr-325	762	30	the	the	DET
ftr-325	762	31	asset	asset	NOUN
ftr-325	762	32	in	in	ADP
ftr-325	762	33	the	the	DET
ftr-325	762	34	year	year	NOUN
ftr-325	762	35	of	of	ADP
ftr-325	762	36	disposition	disposition	NOUN
ftr-325	762	37	,	,	PUNCT
ftr-325	762	38	and	and	CCONJ
ftr-325	762	39	reduction	reduction	NOUN
ftr-325	762	40	of	of	ADP
ftr-325	762	41	the	the	DET
ftr-325	762	42	depreciation	depreciation	NOUN
ftr-325	762	43	reserve	reserve	NOUN
ftr-325	762	44	of	of	ADP
ftr-325	762	45	the	the	DET
ftr-325	762	46	multiple	multiple	ADJ
ftr-325	762	47	asset	asset	NOUN
ftr-325	762	48	account	account	NOUN
ftr-325	762	49	by	by	ADP
ftr-325	762	50	the	the	DET
ftr-325	762	51	unadjusted	unadjusted	ADJ
ftr-325	762	52	basis	basis	NOUN
ftr-325	762	53	of	of	ADP
ftr-325	762	54	the	the	DET
ftr-325	762	55	disposed	disposed	ADJ
ftr-325	762	56	asset	asset	NOUN
ftr-325	762	57	as	as	ADP
ftr-325	762	58	of	of	ADP
ftr-325	762	59	the	the	DET
ftr-325	762	60	first	first	ADJ
ftr-325	762	61	day	day	NOUN
ftr-325	762	62	of	of	ADP
ftr-325	762	63	the	the	DET
ftr-325	762	64	taxable	taxable	ADJ
ftr-325	762	65	year	year	NOUN
ftr-325	762	66	of	of	ADP
ftr-325	762	67	the	the	DET
ftr-325	762	68	disposition	disposition	NOUN
ftr-325	762	69	.	.	PUNCT
ftr-325	763	1	temp	temp	NOUN
ftr-325	763	2	.	.	PUNCT
ftr-325	764	1	reg	reg	PROPN
ftr-325	764	2	.	.	PUNCT
ftr-325	765	1	§	§	PROPN
ftr-325	765	2	1.168(i)-8t(g	1.168(i)-8t(g	PROPN
ftr-325	765	3	)	)	PUNCT
ftr-325	765	4	.	.	PUNCT
ftr-325	766	1			PROPN
ftr-325	766	2	general	general	ADJ
ftr-325	766	3	asset	asset	NOUN
ftr-325	766	4	accounts	account	NOUN
ftr-325	766	5	.	.	PUNCT
ftr-325	767	1	consistent	consistent	ADJ
ftr-325	767	2	with	with	ADP
ftr-325	767	3	prior	prior	ADJ
ftr-325	767	4	reg	reg	NOUN
ftr-325	767	5	.	.	PUNCT
ftr-325	768	1	§	§	PROPN
ftr-325	768	2	1.168(i)-1	1.168(i)-1	PROPN
ftr-325	768	3	,	,	PUNCT
ftr-325	768	4	the	the	DET
ftr-325	768	5	temporary	temporary	ADJ
ftr-325	768	6	regulations	regulation	NOUN
ftr-325	768	7	provide	provide	VERB
ftr-325	768	8	for	for	ADP
ftr-325	768	9	an	an	DET
ftr-325	768	10	election	election	NOUN
ftr-325	768	11	to	to	ADP
ftr-325	768	12	group	group	NOUN
ftr-325	768	13	assets	asset	NOUN
ftr-325	768	14	into	into	ADP
ftr-325	768	15	one	one	NUM
ftr-325	768	16	or	or	CCONJ
ftr-325	768	17	more	more	ADJ
ftr-325	768	18	general	general	ADJ
ftr-325	768	19	asset	asset	NOUN
ftr-325	768	20	accounts	account	NOUN
ftr-325	768	21	.	.	PUNCT
ftr-325	769	1	temp	temp	NOUN
ftr-325	769	2	.	.	PUNCT
ftr-325	770	1	reg	reg	PROPN
ftr-325	770	2	.	.	PUNCT
ftr-325	771	1	§	§	PROPN
ftr-325	771	2	1.168(i)1t(c)(2	1.168(i)1t(c)(2	NUM
ftr-325	771	3	)	)	PUNCT
ftr-325	771	4	provides	provide	VERB
ftr-325	771	5	for	for	ADP
ftr-325	771	6	grouping	group	VERB
ftr-325	771	7	assets	asset	NOUN
ftr-325	771	8	in	in	ADP
ftr-325	771	9	a	a	DET
ftr-325	771	10	general	general	ADJ
ftr-325	771	11	asset	asset	NOUN
ftr-325	771	12	account	account	NOUN
ftr-325	771	13	as	as	ADV
ftr-325	771	14	long	long	ADV
ftr-325	771	15	as	as	SCONJ
ftr-325	771	16	the	the	DET
ftr-325	771	17	assets	asset	NOUN
ftr-325	771	18	have	have	AUX
ftr-325	771	19	been	be	AUX
ftr-325	771	20	placed	place	VERB
ftr-325	771	21	in	in	ADP
ftr-325	771	22	service	service	NOUN
ftr-325	771	23	in	in	ADP
ftr-325	771	24	the	the	DET
ftr-325	771	25	same	same	ADJ
ftr-325	771	26	taxable	taxable	ADJ
ftr-325	771	27	year	year	NOUN
ftr-325	771	28	and	and	CCONJ
ftr-325	771	29	have	have	VERB
ftr-325	771	30	the	the	DET
ftr-325	771	31	same	same	ADJ
ftr-325	771	32	recovery	recovery	NOUN
ftr-325	771	33	period	period	NOUN
ftr-325	771	34	and	and	CCONJ
ftr-325	771	35	convention	convention	NOUN
ftr-325	771	36	.	.	PUNCT
ftr-325	772	1	assets	asset	NOUN
ftr-325	772	2	that	that	PRON
ftr-325	772	3	are	be	AUX
ftr-325	772	4	subject	subject	ADJ
ftr-325	772	5	to	to	ADP
ftr-325	772	6	different	different	ADJ
ftr-325	772	7	recovery	recovery	NOUN
ftr-325	772	8	rules	rule	NOUN
ftr-325	772	9	or	or	CCONJ
ftr-325	772	10	special	special	ADJ
ftr-325	772	11	limitations	limitation	NOUN
ftr-325	772	12	,	,	PUNCT
ftr-325	772	13	such	such	ADJ
ftr-325	772	14	as	as	ADP
ftr-325	772	15	automobiles	automobile	NOUN
ftr-325	772	16	,	,	PUNCT
ftr-325	772	17	assets	asset	NOUN
ftr-325	772	18	subject	subject	ADJ
ftr-325	772	19	to	to	ADP
ftr-325	772	20	first	first	ADJ
ftr-325	772	21	year	year	NOUN
ftr-325	772	22	recovery	recovery	NOUN
ftr-325	772	23	,	,	PUNCT
ftr-325	772	24	or	or	CCONJ
ftr-325	772	25	property	property	NOUN
ftr-325	772	26	used	use	VERB
ftr-325	772	27	partly	partly	ADV
ftr-325	772	28	for	for	ADP
ftr-325	772	29	personal	personal	ADJ
ftr-325	772	30	purposes	purpose	NOUN
ftr-325	772	31	,	,	PUNCT
ftr-325	772	32	may	may	AUX
ftr-325	772	33	not	not	PART
ftr-325	772	34	be	be	AUX
ftr-325	772	35	combined	combine	VERB
ftr-325	772	36	with	with	ADP
ftr-325	772	37	assets	asset	NOUN
ftr-325	772	38	subject	subject	ADJ
ftr-325	772	39	to	to	ADP
ftr-325	772	40	different	different	ADJ
ftr-325	772	41	recovery	recovery	NOUN
ftr-325	772	42	provisions	provision	NOUN
ftr-325	772	43	.	.	PUNCT
ftr-325	773	1	the	the	DET
ftr-325	773	2	temporary	temporary	ADJ
ftr-325	773	3	regulations	regulation	NOUN
ftr-325	773	4	do	do	AUX
ftr-325	773	5	not	not	PART
ftr-325	773	6	include	include	VERB
ftr-325	773	7	the	the	DET
ftr-325	773	8	requirement	requirement	NOUN
ftr-325	773	9	of	of	ADP
ftr-325	773	10	prior	prior	ADJ
ftr-325	773	11	regulations	regulation	NOUN
ftr-325	773	12	that	that	PRON
ftr-325	773	13	general	general	ADJ
ftr-325	773	14	asset	asset	NOUN
ftr-325	773	15	accounts	account	NOUN
ftr-325	773	16	include	include	VERB
ftr-325	773	17	only	only	ADV
ftr-325	773	18	assets	asset	NOUN
ftr-325	773	19	in	in	ADP
ftr-325	773	20	the	the	DET
ftr-325	773	21	same	same	ADJ
ftr-325	773	22	asset	asset	NOUN
ftr-325	773	23	class	class	NOUN
ftr-325	773	24	.	.	PUNCT
ftr-325	774	1	assets	asset	NOUN
ftr-325	774	2	eligible	eligible	ADJ
ftr-325	774	3	for	for	ADP
ftr-325	774	4	additional	additional	ADJ
ftr-325	774	5	first	first	ADJ
ftr-325	774	6	year	year	NOUN
ftr-325	774	7	depreciation	depreciation	NOUN
ftr-325	774	8	deductions	deduction	NOUN
ftr-325	774	9	must	must	AUX
ftr-325	774	10	be	be	AUX
ftr-325	774	11	grouped	group	VERB
ftr-325	774	12	with	with	ADP
ftr-325	774	13	assets	asset	NOUN
ftr-325	774	14	eligible	eligible	ADJ
ftr-325	774	15	for	for	ADP
ftr-325	774	16	the	the	DET
ftr-325	774	17	same	same	ADJ
ftr-325	774	18	first	first	ADJ
ftr-325	774	19	year	year	NOUN
ftr-325	774	20	depreciation	depreciation	NOUN
ftr-325	774	21	deductions	deduction	NOUN
ftr-325	774	22	and	and	CCONJ
ftr-325	774	23	may	may	AUX
ftr-325	774	24	not	not	PART
ftr-325	774	25	be	be	AUX
ftr-325	774	26	grouped	group	VERB
ftr-325	774	27	with	with	ADP
ftr-325	774	28	assets	asset	NOUN
ftr-325	774	29	not	not	PART
ftr-325	774	30	eligible	eligible	ADJ
ftr-325	774	31	for	for	ADP
ftr-325	774	32	additional	additional	ADJ
ftr-325	774	33	first	first	ADJ
ftr-325	774	34	year	year	NOUN
ftr-325	774	35	depreciation	depreciation	NOUN
ftr-325	774	36	.	.	PUNCT
ftr-325	775	1	temp	temp	NOUN
ftr-325	775	2	.	.	PUNCT
ftr-325	776	1	reg	reg	PROPN
ftr-325	776	2	.	.	PUNCT
ftr-325	777	1	§	§	PROPN
ftr-325	777	2	1.168(i)1t(c)(2)(ii)(d	1.168(i)1t(c)(2)(ii)(d	PROPN
ftr-325	777	3	)	)	PUNCT
ftr-325	777	4	&	&	CCONJ
ftr-325	777	5	(	(	PUNCT
ftr-325	777	6	e	e	NOUN
ftr-325	777	7	)	)	PUNCT
ftr-325	777	8	.	.	PUNCT
ftr-325	778	1	the	the	DET
ftr-325	778	2	temporary	temporary	ADJ
ftr-325	778	3	regulations	regulation	NOUN
ftr-325	778	4	expand	expand	VERB
ftr-325	778	5	existing	exist	VERB
ftr-325	778	6	rules	rule	NOUN
ftr-325	778	7	for	for	ADP
ftr-325	778	8	dispositions	disposition	NOUN
ftr-325	778	9	of	of	ADP
ftr-325	778	10	assets	asset	NOUN
ftr-325	778	11	from	from	ADP
ftr-325	778	12	a	a	DET
ftr-325	778	13	general	general	ADJ
ftr-325	778	14	asset	asset	NOUN
ftr-325	778	15	account	account	NOUN
ftr-325	778	16	to	to	PART
ftr-325	778	17	encompass	encompass	VERB
ftr-325	778	18	as	as	ADP
ftr-325	778	19	a	a	DET
ftr-325	778	20	disposition	disposition	NOUN
ftr-325	778	21	the	the	DET
ftr-325	778	22	retirement	retirement	NOUN
ftr-325	778	23	of	of	ADP
ftr-325	778	24	a	a	DET
ftr-325	778	25	structural	structural	ADJ
ftr-325	778	26	component	component	NOUN
ftr-325	778	27	of	of	ADP
ftr-325	778	28	a	a	DET
ftr-325	778	29	building	building	NOUN
ftr-325	778	30	.	.	PUNCT
ftr-325	779	1	as	as	ADP
ftr-325	779	2	under	under	ADP
ftr-325	779	3	existing	exist	VERB
ftr-325	779	4	rules	rule	NOUN
ftr-325	779	5	,	,	PUNCT
ftr-325	779	6	the	the	DET
ftr-325	779	7	temporary	temporary	ADJ
ftr-325	779	8	regulations	regulation	NOUN
ftr-325	779	9	treat	treat	VERB
ftr-325	779	10	the	the	DET
ftr-325	779	11	basis	basis	NOUN
ftr-325	779	12	of	of	ADP
ftr-325	779	13	any	any	DET
ftr-325	779	14	asset	asset	NOUN
ftr-325	779	15	disposed	dispose	VERB
ftr-325	779	16	of	of	ADP
ftr-325	779	17	from	from	ADP
ftr-325	779	18	a	a	DET
ftr-325	779	19	general	general	ADJ
ftr-325	779	20	asset	asset	NOUN
ftr-325	779	21	account	account	NOUN
ftr-325	779	22	as	as	ADP
ftr-325	779	23	zero	zero	NUM
ftr-325	779	24	,	,	PUNCT
ftr-325	779	25	and	and	CCONJ
ftr-325	779	26	any	any	DET
ftr-325	779	27	amount	amount	NOUN
ftr-325	779	28	realized	realize	VERB
ftr-325	779	29	results	result	NOUN
ftr-325	779	30	in	in	ADP
ftr-325	779	31	ordinary	ordinary	ADJ
ftr-325	779	32	gain	gain	NOUN
ftr-325	779	33	.	.	PUNCT
ftr-325	780	1	the	the	DET
ftr-325	780	2	taxpayer	taxpayer	NOUN
ftr-325	780	3	continues	continue	VERB
ftr-325	780	4	to	to	PART
ftr-325	780	5	deprecate	deprecate	VERB
ftr-325	780	6	assets	asset	NOUN
ftr-325	780	7	in	in	ADP
ftr-325	780	8	the	the	DET
ftr-325	780	9	general	general	ADJ
ftr-325	780	10	asset	asset	NOUN
ftr-325	780	11	account	account	NOUN
ftr-325	780	12	as	as	SCONJ
ftr-325	780	13	if	if	SCONJ
ftr-325	780	14	no	no	DET
ftr-325	780	15	disposition	disposition	NOUN
ftr-325	780	16	occurred	occur	VERB
ftr-325	780	17	.	.	PUNCT
ftr-325	781	1	temp	temp	NOUN
ftr-325	781	2	.	.	PUNCT
ftr-325	782	1	reg	reg	PROPN
ftr-325	782	2	.	.	PUNCT
ftr-325	783	1	§	§	PROPN
ftr-325	783	2	1.168(i)-1t(e)(2	1.168(i)-1t(e)(2	PROPN
ftr-325	783	3	)	)	PUNCT
ftr-325	783	4	.	.	PUNCT
ftr-325	784	1	however	however	ADV
ftr-325	784	2	,	,	PUNCT
ftr-325	784	3	consistent	consistent	ADJ
ftr-325	784	4	with	with	ADP
ftr-325	784	5	existing	exist	VERB
ftr-325	784	6	regulations	regulation	NOUN
ftr-325	784	7	,	,	PUNCT
ftr-325	784	8	the	the	DET
ftr-325	784	9	temporary	temporary	ADJ
ftr-325	784	10	regulations	regulation	NOUN
ftr-325	784	11	allow	allow	VERB
ftr-325	784	12	a	a	DET
ftr-325	784	13	taxpayer	taxpayer	NOUN
ftr-325	784	14	to	to	PART
ftr-325	784	15	elect	elect	VERB
ftr-325	784	16	to	to	PART
ftr-325	784	17	terminate	terminate	VERB
ftr-325	784	18	general	general	ADJ
ftr-325	784	19	asset	asset	NOUN
ftr-325	784	20	account	account	NOUN
ftr-325	784	21	treatment	treatment	NOUN
ftr-325	784	22	on	on	ADP
ftr-325	784	23	disposition	disposition	NOUN
ftr-325	784	24	of	of	ADP
ftr-325	784	25	an	an	DET
ftr-325	784	26	asset	asset	NOUN
ftr-325	784	27	in	in	ADP
ftr-325	784	28	a	a	DET
ftr-325	784	29	qualifying	qualify	VERB
ftr-325	784	30	disposition	disposition	NOUN
ftr-325	784	31	,	,	PUNCT
ftr-325	784	32	in	in	ADP
ftr-325	784	33	which	which	DET
ftr-325	784	34	case	case	NOUN
ftr-325	784	35	gain	gain	NOUN
ftr-325	784	36	or	or	CCONJ
ftr-325	784	37	loss	loss	NOUN
ftr-325	784	38	is	be	AUX
ftr-325	784	39	recognized	recognize	VERB
ftr-325	784	40	under	under	ADP
ftr-325	784	41	the	the	DET
ftr-325	784	42	rules	rule	NOUN
ftr-325	784	43	of	of	ADP
ftr-325	784	44	temp	temp	NOUN
ftr-325	784	45	.	.	PUNCT
ftr-325	785	1	reg	reg	NOUN
ftr-325	785	2	.	.	PUNCT
ftr-325	786	1	§	§	PROPN
ftr-325	786	2	1.168(i)-8	1.168(i)-8	NUM
ftr-325	786	3	t.	t.	NOUN
ftr-325	786	4	the	the	DET
ftr-325	786	5	list	list	NOUN
ftr-325	786	6	of	of	ADP
ftr-325	786	7	qualifying	qualify	VERB
ftr-325	786	8	dispositions	disposition	NOUN
ftr-325	786	9	is	be	AUX
ftr-325	786	10	expanded	expand	VERB
ftr-325	786	11	generally	generally	ADV
ftr-325	786	12	to	to	PART
ftr-325	786	13	include	include	VERB
ftr-325	786	14	any	any	DET
ftr-325	786	15	disposition	disposition	NOUN
ftr-325	786	16	.	.	PUNCT
ftr-325	787	1	temp	temp	NOUN
ftr-325	787	2	.	.	PUNCT
ftr-325	788	1	reg	reg	PROPN
ftr-325	788	2	.	.	PUNCT
ftr-325	789	1	§	§	PROPN
ftr-325	789	2	1.168(i)1t(e)(3	1.168(i)1t(e)(3	NUM
ftr-325	789	3	)	)	PUNCT
ftr-325	789	4	.	.	PUNCT
ftr-325	790	1	in	in	ADP
ftr-325	790	2	addition	addition	NOUN
ftr-325	790	3	,	,	PUNCT
ftr-325	790	4	general	general	ADJ
ftr-325	790	5	asset	asset	NOUN
ftr-325	790	6	accounts	account	NOUN
ftr-325	790	7	are	be	AUX
ftr-325	790	8	terminated	terminate	VERB
ftr-325	790	9	in	in	ADP
ftr-325	790	10	certain	certain	ADJ
ftr-325	790	11	nonrecognition	nonrecognition	NOUN
ftr-325	790	12	dispositions	disposition	NOUN
ftr-325	790	13	and	and	CCONJ
ftr-325	790	14	on	on	ADP
ftr-325	790	15	termination	termination	NOUN
ftr-325	790	16	of	of	ADP
ftr-325	790	17	a	a	DET
ftr-325	790	18	partnership	partnership	NOUN
ftr-325	790	19	under	under	ADP
ftr-325	790	20	§	§	PROPN
ftr-325	790	21	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-325	790	22	)	)	PUNCT
ftr-325	790	23	.	.	PUNCT
ftr-325	791	1	gain	gain	NOUN
ftr-325	791	2	or	or	CCONJ
ftr-325	791	3	loss	loss	NOUN
ftr-325	791	4	may	may	AUX
ftr-325	791	5	also	also	ADV
ftr-325	791	6	be	be	AUX
ftr-325	791	7	recognized	recognize	VERB
ftr-325	791	8	on	on	ADP
ftr-325	791	9	disposition	disposition	NOUN
ftr-325	791	10	of	of	ADP
ftr-325	791	11	all	all	PRON
ftr-325	791	12	of	of	ADP
ftr-325	791	13	the	the	DET
ftr-325	791	14	assets	asset	NOUN
ftr-325	791	15	,	,	PUNCT
ftr-325	791	16	or	or	CCONJ
ftr-325	791	17	the	the	DET
ftr-325	791	18	last	last	ADJ
ftr-325	791	19	asset	asset	NOUN
ftr-325	791	20	,	,	PUNCT
ftr-325	791	21	in	in	ADP
ftr-325	791	22	a	a	DET
ftr-325	791	23	general	general	ADJ
ftr-325	791	24	asset	asset	NOUN
ftr-325	791	25	account	account	NOUN
ftr-325	791	26	.	.	PUNCT
ftr-325	792	1	temp	temp	NOUN
ftr-325	792	2	.	.	PUNCT
ftr-325	793	1	reg	reg	PROPN
ftr-325	793	2	.	.	PUNCT
ftr-325	794	1	§	§	PROPN
ftr-325	794	2	1.168(i)1t(e)(3)(ii	1.168(i)1t(e)(3)(ii	NUM
ftr-325	794	3	)	)	PUNCT
ftr-325	794	4	.	.	PUNCT
ftr-325	795	1	a.	a.	PROPN
ftr-325	795	2	irs	irs	PROPN
ftr-325	795	3	specifies	specify	VERB
ftr-325	795	4	the	the	DET
ftr-325	795	5	procedures	procedure	NOUN
ftr-325	795	6	for	for	ADP
ftr-325	795	7	adopting	adopt	VERB
ftr-325	795	8	new	new	ADJ
ftr-325	795	9	accounting	accounting	NOUN
ftr-325	795	10	methods	method	NOUN
ftr-325	795	11	under	under	ADP
ftr-325	795	12	the	the	DET
ftr-325	795	13	temporary	temporary	ADJ
ftr-325	795	14	regulations	regulation	NOUN
ftr-325	795	15	relating	relate	VERB
ftr-325	795	16	to	to	ADP
ftr-325	795	17	538	538	NUM
ftr-325	795	18	florida	florida	PROPN
ftr-325	795	19	tax	tax	NOUN
ftr-325	795	20	review	review	NOUN
ftr-325	795	21	[	[	X
ftr-325	795	22	vol	vol	NOUN
ftr-325	795	23	.	.	PUNCT
ftr-325	796	1	13:10	13:10	NUM
ftr-325	796	2	depreciation	depreciation	NOUN
ftr-325	796	3	of	of	ADP
ftr-325	796	4	tangible	tangible	ADJ
ftr-325	796	5	property	property	NOUN
ftr-325	796	6	.	.	PUNCT
ftr-325	797	1	rev	rev	PROPN
ftr-325	797	2	.	.	PROPN
ftr-325	797	3	proc	proc	PROPN
ftr-325	797	4	.	.	PUNCT
ftr-325	798	1	2012	2012	NUM
ftr-325	798	2	-	-	SYM
ftr-325	798	3	20	20	NUM
ftr-325	798	4	,	,	PUNCT
ftr-325	798	5	2012	2012	NUM
ftr-325	798	6	-	-	SYM
ftr-325	798	7	14	14	NUM
ftr-325	798	8	i.r.b	i.r.b	NOUN
ftr-325	798	9	.	.	PUNCT
ftr-325	799	1	700	700	NUM
ftr-325	799	2	(	(	PUNCT
ftr-325	799	3	3/7/12	3/7/12	NUM
ftr-325	799	4	)	)	PUNCT
ftr-325	799	5	,	,	PUNCT
ftr-325	799	6	modifying	modify	VERB
ftr-325	799	7	rev	rev	PROPN
ftr-325	799	8	.	.	PROPN
ftr-325	799	9	proc	proc	PROPN
ftr-325	799	10	.	.	PUNCT
ftr-325	800	1	2011	2011	NUM
ftr-325	800	2	-	-	SYM
ftr-325	800	3	14	14	NUM
ftr-325	800	4	,	,	PUNCT
ftr-325	800	5	2011	2011	NUM
ftr-325	800	6	-	-	SYM
ftr-325	800	7	1	1	NUM
ftr-325	800	8	c.b	c.b	PROPN
ftr-325	800	9	.	.	PROPN
ftr-325	800	10	330	330	NUM
ftr-325	800	11	.	.	PUNCT
ftr-325	801	1	the	the	DET
ftr-325	801	2	irs	irs	PROPN
ftr-325	801	3	has	have	AUX
ftr-325	801	4	provided	provide	VERB
ftr-325	801	5	lengthy	lengthy	ADJ
ftr-325	801	6	and	and	CCONJ
ftr-325	801	7	detailed	detailed	ADJ
ftr-325	801	8	rules	rule	NOUN
ftr-325	801	9	regarding	regard	VERB
ftr-325	801	10	automatic	automatic	ADJ
ftr-325	801	11	changes	change	NOUN
ftr-325	801	12	in	in	ADP
ftr-325	801	13	methods	method	NOUN
ftr-325	801	14	of	of	ADP
ftr-325	801	15	accounting	account	VERB
ftr-325	801	16	under	under	ADP
ftr-325	801	17	temp	temp	NOUN
ftr-325	801	18	.	.	PUNCT
ftr-325	802	1	reg	reg	NOUN
ftr-325	802	2	.	.	PUNCT
ftr-325	803	1	§	§	PROPN
ftr-325	803	2	§	§	PROPN
ftr-325	803	3	1.167(a)-4	1.167(a)-4	PROPN
ftr-325	803	4	t	t	PROPN
ftr-325	803	5	(	(	PUNCT
ftr-325	803	6	amortizing	amortize	VERB
ftr-325	803	7	or	or	CCONJ
ftr-325	803	8	depreciating	depreciate	VERB
ftr-325	803	9	leasehold	leasehold	NOUN
ftr-325	803	10	improvements	improvement	NOUN
ftr-325	803	11	)	)	PUNCT
ftr-325	803	12	,	,	PUNCT
ftr-325	803	13	1.168(i)-1	1.168(i)-1	PROPN
ftr-325	803	14	t	t	X
ftr-325	803	15	(	(	PUNCT
ftr-325	803	16	rules	rule	NOUN
ftr-325	803	17	for	for	ADP
ftr-325	803	18	general	general	ADJ
ftr-325	803	19	asset	asset	NOUN
ftr-325	803	20	accounts	account	NOUN
ftr-325	803	21	)	)	PUNCT
ftr-325	803	22	,	,	PUNCT
ftr-325	803	23	1.168(i)-7	1.168(i)-7	NUM
ftr-325	803	24	t	t	NOUN
ftr-325	803	25	(	(	PUNCT
ftr-325	803	26	accounting	account	VERB
ftr-325	803	27	for	for	ADP
ftr-325	803	28	macrs	macrs	NOUN
ftr-325	803	29	property	property	NOUN
ftr-325	803	30	)	)	PUNCT
ftr-325	803	31	,	,	PUNCT
ftr-325	803	32	and	and	CCONJ
ftr-325	803	33	1.168(i)-8	1.168(i)-8	NUM
ftr-325	803	34	t	t	NOUN
ftr-325	803	35	(	(	PUNCT
ftr-325	803	36	dispositions	disposition	NOUN
ftr-325	803	37	of	of	ADP
ftr-325	803	38	macrs	macrs	NOUN
ftr-325	803	39	property	property	NOUN
ftr-325	803	40	)	)	PUNCT
ftr-325	803	41	,	,	PUNCT
ftr-325	803	42	all	all	PRON
ftr-325	803	43	added	add	VERB
ftr-325	803	44	by	by	ADP
ftr-325	803	45	t.d	t.d	PROPN
ftr-325	803	46	.	.	PROPN
ftr-325	803	47	9564	9564	NUM
ftr-325	803	48	,	,	PUNCT
ftr-325	803	49	guidance	guidance	NOUN
ftr-325	803	50	regarding	regard	VERB
ftr-325	803	51	deduction	deduction	NOUN
ftr-325	803	52	and	and	CCONJ
ftr-325	803	53	capitalization	capitalization	NOUN
ftr-325	803	54	of	of	ADP
ftr-325	803	55	expenditures	expenditure	NOUN
ftr-325	803	56	related	relate	VERB
ftr-325	803	57	to	to	ADP
ftr-325	803	58	tangible	tangible	ADJ
ftr-325	803	59	property	property	NOUN
ftr-325	803	60	,	,	PUNCT
ftr-325	803	61	76	76	NUM
ftr-325	803	62	f.r	f.r	PROPN
ftr-325	803	63	.	.	NOUN
ftr-325	803	64	81060	81060	NUM
ftr-325	803	65	(	(	PUNCT
ftr-325	803	66	12/27/11	12/27/11	NUM
ftr-325	803	67	)	)	PUNCT
ftr-325	803	68	.	.	PUNCT
ftr-325	804	1	the	the	DET
ftr-325	804	2	automatic	automatic	ADJ
ftr-325	804	3	change	change	NOUN
ftr-325	804	4	of	of	ADP
ftr-325	804	5	accounting	accounting	NOUN
ftr-325	804	6	method	method	NOUN
ftr-325	804	7	of	of	ADP
ftr-325	804	8	rev	rev	PROPN
ftr-325	804	9	.	.	PROPN
ftr-325	804	10	proc	proc	PROPN
ftr-325	804	11	.	.	PUNCT
ftr-325	805	1	2011	2011	NUM
ftr-325	805	2	-	-	SYM
ftr-325	805	3	14	14	NUM
ftr-325	805	4	,	,	PUNCT
ftr-325	805	5	2011	2011	NUM
ftr-325	805	6	-	-	SYM
ftr-325	805	7	1	1	NUM
ftr-325	805	8	c.b	c.b	PROPN
ftr-325	805	9	.	.	PROPN
ftr-325	805	10	330	330	NUM
ftr-325	805	11	,	,	PUNCT
ftr-325	805	12	is	be	AUX
ftr-325	805	13	applicable	applicable	ADJ
ftr-325	805	14	to	to	ADP
ftr-325	805	15	property	property	NOUN
ftr-325	805	16	placed	place	VERB
ftr-325	805	17	in	in	ADP
ftr-325	805	18	service	service	NOUN
ftr-325	805	19	in	in	ADP
ftr-325	805	20	a	a	DET
ftr-325	805	21	taxable	taxable	ADJ
ftr-325	805	22	year	year	NOUN
ftr-325	805	23	ending	end	VERB
ftr-325	805	24	after	after	ADP
ftr-325	805	25	12/29/03	12/29/03	PROPN
ftr-325	805	26	.	.	PROPN
ftr-325	806	1	with	with	ADP
ftr-325	806	2	respect	respect	NOUN
ftr-325	806	3	to	to	ADP
ftr-325	806	4	assets	asset	NOUN
ftr-325	806	5	placed	place	VERB
ftr-325	806	6	in	in	ADP
ftr-325	806	7	service	service	NOUN
ftr-325	806	8	in	in	ADP
ftr-325	806	9	a	a	DET
ftr-325	806	10	taxable	taxable	ADJ
ftr-325	806	11	year	year	NOUN
ftr-325	806	12	ending	end	VERB
ftr-325	806	13	before	before	ADP
ftr-325	806	14	12/30/03	12/30/03	PROPN
ftr-325	806	15	,	,	PUNCT
ftr-325	806	16	adopting	adopt	VERB
ftr-325	806	17	the	the	DET
ftr-325	806	18	methods	method	NOUN
ftr-325	806	19	of	of	ADP
ftr-325	806	20	the	the	DET
ftr-325	806	21	temporary	temporary	ADJ
ftr-325	806	22	regulations	regulation	NOUN
ftr-325	806	23	requires	require	VERB
ftr-325	806	24	an	an	DET
ftr-325	806	25	amended	amend	VERB
ftr-325	806	26	return	return	NOUN
ftr-325	806	27	for	for	ADP
ftr-325	806	28	open	open	ADJ
ftr-325	806	29	years	year	NOUN
ftr-325	806	30	including	include	VERB
ftr-325	806	31	the	the	DET
ftr-325	806	32	placed	place	VERB
ftr-325	806	33	-	-	PUNCT
ftr-325	806	34	in	in	ADP
ftr-325	806	35	-	-	PUNCT
ftr-325	806	36	service	service	NOUN
ftr-325	806	37	years	year	NOUN
ftr-325	806	38	and	and	CCONJ
ftr-325	806	39	all	all	DET
ftr-325	806	40	subsequent	subsequent	ADJ
ftr-325	806	41	years	year	NOUN
ftr-325	806	42	.	.	PUNCT
ftr-325	807	1	no	no	DET
ftr-325	807	2	§	§	PROPN
ftr-325	807	3	481	481	NUM
ftr-325	807	4	adjustment	adjustment	NOUN
ftr-325	807	5	is	be	AUX
ftr-325	807	6	required	require	VERB
ftr-325	807	7	or	or	CCONJ
ftr-325	807	8	permitted	permit	VERB
ftr-325	807	9	with	with	ADP
ftr-325	807	10	respect	respect	NOUN
ftr-325	807	11	to	to	ADP
ftr-325	807	12	the	the	DET
ftr-325	807	13	amended	amend	VERB
ftr-325	807	14	returns	return	NOUN
ftr-325	807	15	.	.	PUNCT
ftr-325	808	1	b.	b.	PROPN
ftr-325	808	2	lb&i	lb&i	NOUN
ftr-325	808	3	provides	provide	VERB
ftr-325	808	4	guidance	guidance	NOUN
ftr-325	808	5	under	under	ADP
ftr-325	808	6	rev	rev	PROPN
ftr-325	808	7	.	.	PROPN
ftr-325	808	8	proc	proc	PROPN
ftr-325	808	9	.	.	PUNCT
ftr-325	809	1	2012	2012	NUM
ftr-325	809	2	-	-	SYM
ftr-325	809	3	20	20	NUM
ftr-325	809	4	.	.	PUNCT
ftr-325	810	1	lb&i-4	lb&i-4	NOUN
ftr-325	810	2	-	-	PUNCT
ftr-325	810	3	0312	0312	NUM
ftr-325	810	4	-	-	PUNCT
ftr-325	810	5	004	004	NUM
ftr-325	810	6	(	(	PUNCT
ftr-325	810	7	3/15/12	3/15/12	NUM
ftr-325	810	8	)	)	PUNCT
ftr-325	810	9	.	.	PUNCT
ftr-325	811	1	this	this	DET
ftr-325	811	2	directive	directive	NOUN
ftr-325	811	3	to	to	ADP
ftr-325	811	4	the	the	DET
ftr-325	811	5	field	field	NOUN
ftr-325	811	6	applies	apply	VERB
ftr-325	811	7	to	to	ADP
ftr-325	811	8	taxpayers	taxpayer	NOUN
ftr-325	811	9	who	who	PRON
ftr-325	811	10	adopted	adopt	VERB
ftr-325	811	11	a	a	DET
ftr-325	811	12	method	method	NOUN
ftr-325	811	13	of	of	ADP
ftr-325	811	14	accounting	accounting	NOUN
ftr-325	811	15	relating	relate	VERB
ftr-325	811	16	to	to	ADP
ftr-325	811	17	the	the	DET
ftr-325	811	18	conversion	conversion	NOUN
ftr-325	811	19	of	of	ADP
ftr-325	811	20	capitalized	capitalize	VERB
ftr-325	811	21	assets	asset	NOUN
ftr-325	811	22	to	to	PART
ftr-325	811	23	repair	repair	VERB
ftr-325	811	24	expense	expense	NOUN
ftr-325	811	25	under	under	ADP
ftr-325	811	26	§	§	PROPN
ftr-325	811	27	263(a	263(a	NUM
ftr-325	811	28	)	)	PUNCT
ftr-325	811	29	.	.	PUNCT
ftr-325	812	1	c.	c.	PROPN
ftr-325	812	2	have	have	VERB
ftr-325	812	3	your	your	PRON
ftr-325	812	4	clients	client	NOUN
ftr-325	812	5	been	be	AUX
ftr-325	812	6	wasting	waste	VERB
ftr-325	812	7	time	time	NOUN
ftr-325	812	8	trying	try	VERB
ftr-325	812	9	to	to	PART
ftr-325	812	10	comply	comply	VERB
ftr-325	812	11	with	with	ADP
ftr-325	812	12	the	the	DET
ftr-325	812	13	temporary	temporary	ADJ
ftr-325	812	14	regulations	regulation	NOUN
ftr-325	812	15	in	in	ADP
ftr-325	812	16	2012	2012	NUM
ftr-325	812	17	?	?	PUNCT
ftr-325	813	1	yes	yes	INTJ
ftr-325	813	2	,	,	PUNCT
ftr-325	813	3	they	they	PRON
ftr-325	813	4	have	have	VERB
ftr-325	813	5	.	.	PUNCT
ftr-325	814	1	further	further	ADJ
ftr-325	814	2	guidance	guidance	NOUN
ftr-325	814	3	announcing	announce	VERB
ftr-325	814	4	that	that	SCONJ
ftr-325	814	5	pending	pende	VERB
ftr-325	814	6	final	final	ADJ
ftr-325	814	7	regulations	regulation	NOUN
ftr-325	814	8	will	will	AUX
ftr-325	814	9	apply	apply	VERB
ftr-325	814	10	only	only	ADV
ftr-325	814	11	in	in	ADP
ftr-325	814	12	years	year	NOUN
ftr-325	814	13	beginning	begin	VERB
ftr-325	814	14	in	in	ADP
ftr-325	814	15	2014	2014	NUM
ftr-325	814	16	and	and	CCONJ
ftr-325	814	17	thereafter	thereafter	ADV
ftr-325	814	18	.	.	PUNCT
ftr-325	815	1	notice	notice	VERB
ftr-325	815	2	2012	2012	NUM
ftr-325	815	3	-	-	SYM
ftr-325	815	4	73	73	NUM
ftr-325	815	5	,	,	PUNCT
ftr-325	815	6	2012	2012	NUM
ftr-325	815	7	-	-	SYM
ftr-325	815	8	51	51	NUM
ftr-325	815	9	i.r.b	i.r.b	NOUN
ftr-325	815	10	.	.	PUNCT
ftr-325	816	1	713	713	NUM
ftr-325	816	2	(	(	PUNCT
ftr-325	816	3	11/20/12	11/20/12	NUM
ftr-325	816	4	)	)	PUNCT
ftr-325	816	5	.	.	PUNCT
ftr-325	817	1	the	the	DET
ftr-325	817	2	irs	irs	PROPN
ftr-325	817	3	announced	announce	VERB
ftr-325	817	4	that	that	SCONJ
ftr-325	817	5	pending	pende	VERB
ftr-325	817	6	final	final	ADJ
ftr-325	817	7	regulations	regulation	NOUN
ftr-325	817	8	will	will	AUX
ftr-325	817	9	apply	apply	VERB
ftr-325	817	10	to	to	ADP
ftr-325	817	11	taxable	taxable	ADJ
ftr-325	817	12	years	year	NOUN
ftr-325	817	13	beginning	begin	VERB
ftr-325	817	14	on	on	ADP
ftr-325	817	15	or	or	CCONJ
ftr-325	817	16	after	after	ADP
ftr-325	817	17	1/1/14	1/1/14	NUM
ftr-325	817	18	,	,	PUNCT
ftr-325	817	19	but	but	CCONJ
ftr-325	817	20	that	that	SCONJ
ftr-325	817	21	taxpayers	taxpayer	NOUN
ftr-325	817	22	will	will	AUX
ftr-325	817	23	be	be	AUX
ftr-325	817	24	permitted	permit	VERB
ftr-325	817	25	to	to	PART
ftr-325	817	26	apply	apply	VERB
ftr-325	817	27	the	the	DET
ftr-325	817	28	final	final	ADJ
ftr-325	817	29	regulations	regulation	NOUN
ftr-325	817	30	to	to	ADP
ftr-325	817	31	taxable	taxable	ADJ
ftr-325	817	32	years	year	NOUN
ftr-325	817	33	beginning	begin	VERB
ftr-325	817	34	on	on	ADP
ftr-325	817	35	or	or	CCONJ
ftr-325	817	36	after	after	ADP
ftr-325	817	37	1/1/12	1/1/12	NUM
ftr-325	817	38	.	.	PUNCT
ftr-325	818	1	the	the	DET
ftr-325	818	2	notice	notice	NOUN
ftr-325	818	3	also	also	ADV
ftr-325	818	4	indicates	indicate	VERB
ftr-325	818	5	that	that	SCONJ
ftr-325	818	6	the	the	DET
ftr-325	818	7	temporary	temporary	ADJ
ftr-325	818	8	regulations	regulation	NOUN
ftr-325	818	9	may	may	AUX
ftr-325	818	10	be	be	AUX
ftr-325	818	11	revised	revise	VERB
ftr-325	818	12	with	with	ADP
ftr-325	818	13	respect	respect	NOUN
ftr-325	818	14	to	to	ADP
ftr-325	818	15	the	the	DET
ftr-325	818	16	de	de	X
ftr-325	818	17	minimis	minimis	NOUN
ftr-325	818	18	rule	rule	NOUN
ftr-325	818	19	of	of	ADP
ftr-325	818	20	§	§	PROPN
ftr-325	818	21	1.263(a)2t(g	1.263(a)2t(g	NUM
ftr-325	818	22	)	)	PUNCT
ftr-325	818	23	;	;	PUNCT
ftr-325	818	24	dispositions	disposition	NOUN
ftr-325	818	25	under	under	ADP
ftr-325	818	26	§	§	PROPN
ftr-325	818	27	§	§	PROPN
ftr-325	818	28	1.168(i)-1	1.168(i)-1	PROPN
ftr-325	818	29	t	t	NOUN
ftr-325	818	30	and	and	CCONJ
ftr-325	818	31	1.168(i)-8	1.168(i)-8	NUM
ftr-325	818	32	t	t	NOUN
ftr-325	818	33	;	;	PUNCT
ftr-325	818	34	and	and	CCONJ
ftr-325	818	35	the	the	DET
ftr-325	818	36	safe	safe	ADJ
ftr-325	818	37	harbor	harbor	NOUN
ftr-325	818	38	for	for	ADP
ftr-325	818	39	routine	routine	ADJ
ftr-325	818	40	maintenance	maintenance	NOUN
ftr-325	818	41	under	under	ADP
ftr-325	818	42	§	§	PROPN
ftr-325	818	43	1.263(a)-3t(g	1.263(a)-3t(g	NUM
ftr-325	818	44	)	)	PUNCT
ftr-325	818	45	.	.	PUNCT
ftr-325	819	1	d.	d.	PROPN
ftr-325	819	2	technical	technical	PROPN
ftr-325	819	3	amendments	amendment	NOUN
ftr-325	819	4	to	to	PART
ftr-325	819	5	revise	revise	VERB
ftr-325	819	6	the	the	DET
ftr-325	819	7	temporary	temporary	ADJ
ftr-325	819	8	regulations	regulation	NOUN
ftr-325	819	9	.	.	PUNCT
ftr-325	820	1	more	more	ADV
ftr-325	820	2	important	important	ADJ
ftr-325	820	3	,	,	PUNCT
ftr-325	820	4	the	the	DET
ftr-325	820	5	effective	effective	ADJ
ftr-325	820	6	date	date	NOUN
ftr-325	820	7	of	of	ADP
ftr-325	820	8	the	the	DET
ftr-325	820	9	12/27/11	12/27/11	PROPN
ftr-325	820	10	temporary	temporary	ADJ
ftr-325	820	11	regulations	regulation	NOUN
ftr-325	820	12	is	be	AUX
ftr-325	820	13	delayed	delay	VERB
ftr-325	820	14	to	to	ADP
ftr-325	820	15	years	year	NOUN
ftr-325	820	16	beginning	begin	VERB
ftr-325	820	17	on	on	ADP
ftr-325	820	18	or	or	CCONJ
ftr-325	820	19	after	after	ADP
ftr-325	820	20	1/1/14	1/1/14	NUM
ftr-325	820	21	,	,	PUNCT
ftr-325	820	22	with	with	ADP
ftr-325	820	23	optional	optional	ADJ
ftr-325	820	24	retroactive	retroactive	ADJ
ftr-325	820	25	applicability	applicability	NOUN
ftr-325	820	26	.	.	PUNCT
ftr-325	821	1	t.d	t.d	PROPN
ftr-325	821	2	.	.	PROPN
ftr-325	821	3	9564	9564	NUM
ftr-325	821	4	,	,	PUNCT
ftr-325	821	5	guidance	guidance	NOUN
ftr-325	821	6	regarding	regard	VERB
ftr-325	821	7	deduction	deduction	NOUN
ftr-325	821	8	and	and	CCONJ
ftr-325	821	9	capitalization	capitalization	NOUN
ftr-325	821	10	of	of	ADP
ftr-325	821	11	expenditures	expenditure	NOUN
ftr-325	821	12	related	relate	VERB
ftr-325	821	13	to	to	ADP
ftr-325	821	14	tangible	tangible	ADJ
ftr-325	821	15	property	property	NOUN
ftr-325	821	16	,	,	PUNCT
ftr-325	822	1	77	77	NUM
ftr-325	822	2	f.r	f.r	NOUN
ftr-325	822	3	.	.	PROPN
ftr-325	822	4	74583	74583	NUM
ftr-325	822	5	(	(	PUNCT
ftr-325	822	6	12/17/12	12/17/12	PROPN
ftr-325	822	7	)	)	PUNCT
ftr-325	822	8	.	.	PUNCT
ftr-325	823	1	e.	e.	PROPN
ftr-325	824	1	this	this	DET
ftr-325	824	2	announcement	announcement	NOUN
ftr-325	824	3	amends	amend	VERB
ftr-325	824	4	regulations	regulation	NOUN
ftr-325	824	5	—	—	PUNCT
ftr-325	824	6	really	really	ADV
ftr-325	824	7	!	!	PUNCT
ftr-325	824	8	!	!	PUNCT
ftr-325	824	9	?	?	PUNCT
ftr-325	824	10	?	?	PUNCT
ftr-325	825	1	announcement	announcement	NOUN
ftr-325	825	2	2013	2013	NUM
ftr-325	825	3	-	-	SYM
ftr-325	825	4	7	7	NUM
ftr-325	825	5	,	,	PUNCT
ftr-325	825	6	2013	2013	NUM
ftr-325	825	7	-	-	SYM
ftr-325	825	8	3	3	NUM
ftr-325	825	9	i.r.b	i.r.b	NOUN
ftr-325	825	10	.	.	PUNCT
ftr-325	826	1	308	308	NUM
ftr-325	826	2	(	(	PUNCT
ftr-325	826	3	1/14/13	1/14/13	NUM
ftr-325	826	4	)	)	PUNCT
ftr-325	826	5	.	.	PUNCT
ftr-325	827	1	an	an	DET
ftr-325	827	2	announcement	announcement	NOUN
ftr-325	827	3	amending	amend	VERB
ftr-325	827	4	regulations	regulation	NOUN
ftr-325	827	5	—	—	PUNCT
ftr-325	827	6	the	the	DET
ftr-325	827	7	temporary	temporary	ADJ
ftr-325	827	8	regulations	regulation	NOUN
ftr-325	827	9	(	(	PUNCT
ftr-325	827	10	t.d	t.d	PROPN
ftr-325	827	11	.	.	PROPN
ftr-325	827	12	2013	2013	NUM
ftr-325	827	13	]	]	PUNCT
ftr-325	827	14	recent	recent	ADJ
ftr-325	827	15	developments	development	NOUN
ftr-325	827	16	in	in	ADP
ftr-325	827	17	federal	federal	ADJ
ftr-325	827	18	income	income	NOUN
ftr-325	827	19	taxation	taxation	NOUN
ftr-325	827	20	539	539	NUM
ftr-325	827	21	9564	9564	NUM
ftr-325	827	22	)	)	PUNCT
ftr-325	827	23	,	,	PUNCT
ftr-325	827	24	regarding	regard	VERB
ftr-325	827	25	the	the	DET
ftr-325	827	26	deduction	deduction	NOUN
ftr-325	827	27	and	and	CCONJ
ftr-325	827	28	capitalization	capitalization	NOUN
ftr-325	827	29	of	of	ADP
ftr-325	827	30	expenditures	expenditure	NOUN
ftr-325	827	31	under	under	ADP
ftr-325	827	32	§	§	PROPN
ftr-325	827	33	§	§	ADJ
ftr-325	827	34	162(a	162(a	NOUN
ftr-325	827	35	)	)	PUNCT
ftr-325	827	36	and	and	CCONJ
ftr-325	827	37	263(a	263(a	NUM
ftr-325	827	38	)	)	PUNCT
ftr-325	827	39	relating	relate	VERB
ftr-325	827	40	to	to	ADP
ftr-325	827	41	tangible	tangible	ADJ
ftr-325	827	42	property	property	NOUN
ftr-325	827	43	to	to	PART
ftr-325	827	44	apply	apply	VERB
ftr-325	827	45	to	to	ADP
ftr-325	827	46	taxable	taxable	ADJ
ftr-325	827	47	years	year	NOUN
ftr-325	827	48	beginning	begin	VERB
ftr-325	827	49	on	on	ADP
ftr-325	827	50	or	or	CCONJ
ftr-325	827	51	after	after	ADP
ftr-325	827	52	1/1/14	1/1/14	NUM
ftr-325	827	53	,	,	PUNCT
ftr-325	827	54	while	while	SCONJ
ftr-325	827	55	permitting	permit	VERB
ftr-325	827	56	taxpayers	taxpayer	NOUN
ftr-325	827	57	to	to	PART
ftr-325	827	58	apply	apply	VERB
ftr-325	827	59	the	the	DET
ftr-325	827	60	temporary	temporary	ADJ
ftr-325	827	61	regulations	regulation	NOUN
ftr-325	827	62	for	for	ADP
ftr-325	827	63	taxable	taxable	ADJ
ftr-325	827	64	years	year	NOUN
ftr-325	827	65	beginning	begin	VERB
ftr-325	827	66	on	on	ADP
ftr-325	827	67	or	or	CCONJ
ftr-325	827	68	after	after	ADP
ftr-325	827	69	1/1/12	1/1/12	NUM
ftr-325	827	70	,	,	PUNCT
ftr-325	827	71	and	and	CCONJ
ftr-325	827	72	before	before	ADP
ftr-325	827	73	the	the	DET
ftr-325	827	74	applicability	applicability	NOUN
ftr-325	827	75	date	date	NOUN
ftr-325	827	76	of	of	ADP
ftr-325	827	77	the	the	DET
ftr-325	827	78	final	final	ADJ
ftr-325	827	79	regulations	regulation	NOUN
ftr-325	827	80	.	.	PUNCT
ftr-325	828	1	3	3	X
ftr-325	828	2	.	.	X
ftr-325	828	3	more	more	ADJ
ftr-325	828	4	trouble	trouble	NOUN
ftr-325	828	5	for	for	ADP
ftr-325	828	6	cost	cost	NOUN
ftr-325	828	7	segregation	segregation	NOUN
ftr-325	828	8	studies	study	NOUN
ftr-325	828	9	in	in	ADP
ftr-325	828	10	an	an	DET
ftr-325	828	11	opinion	opinion	NOUN
ftr-325	828	12	from	from	ADP
ftr-325	828	13	a	a	DET
ftr-325	828	14	self	self	NOUN
ftr-325	828	15	-	-	PUNCT
ftr-325	828	16	described	describe	VERB
ftr-325	828	17	―high	―high	PROPN
ftr-325	828	18	plains	plain	NOUN
ftr-325	828	19	drifter‖	drifter‖	PROPN
ftr-325	828	20	(	(	PUNCT
ftr-325	828	21	in	in	ADP
ftr-325	828	22	which	which	PRON
ftr-325	828	23	judge	judge	NOUN
ftr-325	828	24	holmes	holmes	PROPN
ftr-325	828	25	does	do	VERB
ftr-325	828	26	to	to	ADP
ftr-325	828	27	the	the	DET
ftr-325	828	28	taxpayer	taxpayer	NOUN
ftr-325	828	29	something	something	PRON
ftr-325	828	30	like	like	ADP
ftr-325	828	31	what	what	PRON
ftr-325	828	32	the	the	DET
ftr-325	828	33	stranger	stranger	NOUN
ftr-325	828	34	did	do	AUX
ftr-325	828	35	to	to	ADP
ftr-325	828	36	callie	callie	PROPN
ftr-325	828	37	travers	traver	NOUN
ftr-325	828	38	)	)	PUNCT
ftr-325	828	39	.	.	PUNCT
ftr-325	829	1	should	should	AUX
ftr-325	829	2	the	the	DET
ftr-325	829	3	determination	determination	NOUN
ftr-325	829	4	be	be	AUX
ftr-325	829	5	made	make	VERB
ftr-325	829	6	by	by	ADP
ftr-325	829	7	comparison	comparison	NOUN
ftr-325	829	8	with	with	ADP
ftr-325	829	9	a	a	DET
ftr-325	829	10	typical	typical	ADJ
ftr-325	829	11	apartment	apartment	NOUN
ftr-325	829	12	building	building	NOUN
ftr-325	829	13	,	,	PUNCT
ftr-325	829	14	or	or	CCONJ
ftr-325	829	15	should	should	AUX
ftr-325	829	16	it	it	PRON
ftr-325	829	17	be	be	AUX
ftr-325	829	18	made	make	VERB
ftr-325	829	19	by	by	ADP
ftr-325	829	20	comparison	comparison	NOUN
ftr-325	829	21	with	with	ADP
ftr-325	829	22	a	a	DET
ftr-325	829	23	generic	generic	ADJ
ftr-325	829	24	shell	shell	NOUN
ftr-325	829	25	building	building	NOUN
ftr-325	829	26	?	?	PUNCT
ftr-325	830	1	amerisouth	amerisouth	PROPN
ftr-325	830	2	xxxii	xxxii	PROPN
ftr-325	830	3	,	,	PUNCT
ftr-325	830	4	ltd	ltd	PROPN
ftr-325	830	5	.	.	PROPN
ftr-325	831	1	v.	v.	PROPN
ftr-325	831	2	commissioner	commissioner	PROPN
ftr-325	831	3	,	,	PUNCT
ftr-325	831	4	t.c	t.c	PROPN
ftr-325	831	5	.	.	PROPN
ftr-325	831	6	memo	memo	NOUN
ftr-325	831	7	.	.	PUNCT
ftr-325	832	1	2012	2012	NUM
ftr-325	832	2	-	-	SYM
ftr-325	832	3	67	67	NUM
ftr-325	832	4	(	(	PUNCT
ftr-325	832	5	3/12/12	3/12/12	NUM
ftr-325	832	6	)	)	PUNCT
ftr-325	832	7	.	.	PUNCT
ftr-325	833	1	the	the	DET
ftr-325	833	2	tax	tax	NOUN
ftr-325	833	3	court	court	NOUN
ftr-325	833	4	(	(	PUNCT
ftr-325	833	5	judge	judge	NOUN
ftr-325	833	6	holmes	holme	NOUN
ftr-325	833	7	)	)	PUNCT
ftr-325	833	8	rejected	reject	VERB
ftr-325	833	9	the	the	DET
ftr-325	833	10	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	833	11	attempt	attempt	NOUN
ftr-325	833	12	to	to	PART
ftr-325	833	13	use	use	VERB
ftr-325	833	14	a	a	DET
ftr-325	833	15	cost	cost	NOUN
ftr-325	833	16	segregation	segregation	NOUN
ftr-325	833	17	study	study	NOUN
ftr-325	833	18	to	to	PART
ftr-325	833	19	break	break	VERB
ftr-325	833	20	down	down	ADP
ftr-325	833	21	an	an	DET
ftr-325	833	22	apartment	apartment	NOUN
ftr-325	833	23	building	building	NOUN
ftr-325	833	24	and	and	CCONJ
ftr-325	833	25	office	office	NOUN
ftr-325	833	26	complex	complex	NOUN
ftr-325	833	27	into	into	ADP
ftr-325	833	28	numerous	numerous	ADJ
ftr-325	833	29	components	component	NOUN
ftr-325	833	30	subject	subject	ADJ
ftr-325	833	31	to	to	ADP
ftr-325	833	32	macrs	macrs	PROPN
ftr-325	833	33	cost	cost	NOUN
ftr-325	833	34	recovery	recovery	NOUN
ftr-325	833	35	other	other	ADJ
ftr-325	833	36	than	than	ADP
ftr-325	833	37	the	the	DET
ftr-325	833	38	27.5	27.5	NUM
ftr-325	833	39	year	year	NOUN
ftr-325	833	40	straight	straight	ADJ
ftr-325	833	41	line	line	NOUN
ftr-325	833	42	recovery	recovery	NOUN
ftr-325	833	43	attributable	attributable	ADJ
ftr-325	833	44	to	to	ADP
ftr-325	833	45	residential	residential	ADJ
ftr-325	833	46	real	real	ADJ
ftr-325	833	47	estate	estate	NOUN
ftr-325	833	48	,	,	PUNCT
ftr-325	833	49	in	in	ADP
ftr-325	833	50	the	the	DET
ftr-325	833	51	process	process	NOUN
ftr-325	833	52	describing	describe	VERB
ftr-325	833	53	himself	himself	PRON
ftr-325	833	54	as	as	ADP
ftr-325	833	55	a	a	DET
ftr-325	833	56	lone	lone	ADJ
ftr-325	833	57	rider	rider	NOUN
ftr-325	833	58	over	over	ADP
ftr-325	833	59	the	the	DET
ftr-325	833	60	―llano	―llano	PROPN
ftr-325	833	61	estacado.‖	estacado.‖	PROPN
ftr-325	833	62	the	the	DET
ftr-325	833	63	court	court	NOUN
ftr-325	833	64	described	describe	VERB
ftr-325	833	65	the	the	DET
ftr-325	833	66	property	property	NOUN
ftr-325	833	67	as	as	ADP
ftr-325	833	68	―apartment	―apartment	PUNCT
ftr-325	833	69	buildings	building	NOUN
ftr-325	833	70	with	with	ADP
ftr-325	833	71	over	over	ADP
ftr-325	833	72	a	a	DET
ftr-325	833	73	thousand	thousand	NUM
ftr-325	833	74	pieces	piece	NOUN
ftr-325	833	75	of	of	ADP
ftr-325	833	76	tangible	tangible	ADJ
ftr-325	833	77	personal	personal	ADJ
ftr-325	833	78	property	property	NOUN
ftr-325	833	79	that	that	PRON
ftr-325	833	80	just	just	ADV
ftr-325	833	81	happen	happen	VERB
ftr-325	833	82	to	to	PART
ftr-325	833	83	be	be	AUX
ftr-325	833	84	attached.‖	attached.‖	VERB
ftr-325	833	85	following	follow	VERB
ftr-325	833	86	a	a	DET
ftr-325	833	87	renovation	renovation	NOUN
ftr-325	833	88	,	,	PUNCT
ftr-325	833	89	the	the	DET
ftr-325	833	90	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	833	91	cost	cost	NOUN
ftr-325	833	92	segregation	segregation	NOUN
ftr-325	833	93	study	study	NOUN
ftr-325	833	94	broke	break	VERB
ftr-325	833	95	down	down	ADP
ftr-325	833	96	the	the	DET
ftr-325	833	97	property	property	NOUN
ftr-325	833	98	into	into	ADP
ftr-325	833	99	several	several	ADJ
ftr-325	833	100	categories	category	NOUN
ftr-325	833	101	including	include	VERB
ftr-325	833	102	site	site	NOUN
ftr-325	833	103	preparation	preparation	NOUN
ftr-325	833	104	and	and	CCONJ
ftr-325	833	105	earthwork	earthwork	NOUN
ftr-325	833	106	;	;	PUNCT
ftr-325	833	107	water	water	NOUN
ftr-325	833	108	-	-	PUNCT
ftr-325	833	109	distribution	distribution	NOUN
ftr-325	833	110	system	system	NOUN
ftr-325	833	111	;	;	PUNCT
ftr-325	833	112	sanitary	sanitary	NOUN
ftr-325	833	113	-	-	PUNCT
ftr-325	833	114	sewer	sewer	NOUN
ftr-325	833	115	system	system	NOUN
ftr-325	833	116	;	;	PUNCT
ftr-325	833	117	gas	gas	NOUN
ftr-325	833	118	line	line	NOUN
ftr-325	833	119	;	;	PUNCT
ftr-325	833	120	site	site	NOUN
ftr-325	833	121	electric	electric	NOUN
ftr-325	833	122	;	;	PUNCT
ftr-325	833	123	special	special	ADJ
ftr-325	833	124	hvac	hvac	NOUN
ftr-325	833	125	;	;	PUNCT
ftr-325	833	126	special	special	ADJ
ftr-325	833	127	plumbing	plumbing	NOUN
ftr-325	833	128	;	;	PUNCT
ftr-325	833	129	special	special	ADJ
ftr-325	833	130	electric	electric	NOUN
ftr-325	833	131	;	;	PUNCT
ftr-325	833	132	finish	finish	NOUN
ftr-325	833	133	carpentry	carpentry	NOUN
ftr-325	833	134	;	;	PUNCT
ftr-325	833	135	millwork	millwork	NOUN
ftr-325	833	136	;	;	PUNCT
ftr-325	833	137	interior	interior	ADJ
ftr-325	833	138	windows	window	NOUN
ftr-325	833	139	and	and	CCONJ
ftr-325	833	140	mirrors	mirror	NOUN
ftr-325	833	141	;	;	PUNCT
ftr-325	833	142	and	and	CCONJ
ftr-325	833	143	special	special	ADJ
ftr-325	833	144	painting	painting	NOUN
ftr-325	833	145	.	.	PUNCT
ftr-325	834	1	the	the	DET
ftr-325	834	2	court	court	NOUN
ftr-325	834	3	rejected	reject	VERB
ftr-325	834	4	the	the	DET
ftr-325	834	5	irs‘s	irs‘s	NOUN
ftr-325	834	6	argument	argument	NOUN
ftr-325	834	7	that	that	SCONJ
ftr-325	834	8	the	the	DET
ftr-325	834	9	taxpayer	taxpayer	NOUN
ftr-325	834	10	did	do	AUX
ftr-325	834	11	not	not	PART
ftr-325	834	12	own	own	VERB
ftr-325	834	13	a	a	DET
ftr-325	834	14	depreciable	depreciable	ADJ
ftr-325	834	15	interest	interest	NOUN
ftr-325	834	16	in	in	ADP
ftr-325	834	17	the	the	DET
ftr-325	834	18	water	water	NOUN
ftr-325	834	19	and	and	CCONJ
ftr-325	834	20	electric	electric	ADJ
ftr-325	834	21	utility	utility	NOUN
ftr-325	834	22	lines	line	NOUN
ftr-325	834	23	and	and	CCONJ
ftr-325	834	24	gas	gas	NOUN
ftr-325	834	25	distribution	distribution	NOUN
ftr-325	834	26	systems	system	NOUN
ftr-325	834	27	crossing	cross	VERB
ftr-325	834	28	the	the	DET
ftr-325	834	29	property	property	NOUN
ftr-325	834	30	in	in	ADP
ftr-325	834	31	utility	utility	NOUN
ftr-325	834	32	owned	own	VERB
ftr-325	834	33	easements	easement	NOUN
ftr-325	834	34	,	,	PUNCT
ftr-325	834	35	but	but	CCONJ
ftr-325	834	36	agreed	agree	VERB
ftr-325	834	37	with	with	ADP
ftr-325	834	38	the	the	DET
ftr-325	834	39	irs	irs	PROPN
ftr-325	834	40	that	that	SCONJ
ftr-325	834	41	the	the	DET
ftr-325	834	42	taxpayer	taxpayer	NOUN
ftr-325	834	43	did	do	AUX
ftr-325	834	44	not	not	PART
ftr-325	834	45	have	have	VERB
ftr-325	834	46	a	a	DET
ftr-325	834	47	depreciable	depreciable	ADJ
ftr-325	834	48	ownership	ownership	NOUN
ftr-325	834	49	interest	interest	NOUN
ftr-325	834	50	in	in	ADP
ftr-325	834	51	the	the	DET
ftr-325	834	52	sewer	sewer	NOUN
ftr-325	834	53	lines	line	NOUN
ftr-325	834	54	on	on	ADP
ftr-325	834	55	the	the	DET
ftr-325	834	56	property	property	NOUN
ftr-325	834	57	.	.	PUNCT
ftr-325	835	1	the	the	DET
ftr-325	835	2	court	court	NOUN
ftr-325	835	3	rejected	reject	VERB
ftr-325	835	4	the	the	DET
ftr-325	835	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	835	6	assertion	assertion	NOUN
ftr-325	835	7	that	that	SCONJ
ftr-325	835	8	site	site	NOUN
ftr-325	835	9	preparation	preparation	NOUN
ftr-325	835	10	costs	cost	NOUN
ftr-325	835	11	were	be	AUX
ftr-325	835	12	segregated	segregate	VERB
ftr-325	835	13	depreciable	depreciable	ADJ
ftr-325	835	14	assets	asset	NOUN
ftr-325	835	15	subject	subject	ADJ
ftr-325	835	16	to	to	ADP
ftr-325	835	17	15	15	NUM
ftr-325	835	18	year	year	NOUN
ftr-325	835	19	recovery	recovery	NOUN
ftr-325	835	20	saying	say	VERB
ftr-325	835	21	that	that	SCONJ
ftr-325	835	22	the	the	DET
ftr-325	835	23	taxpayer	taxpayer	NOUN
ftr-325	835	24	failed	fail	VERB
ftr-325	835	25	to	to	PART
ftr-325	835	26	overcome	overcome	VERB
ftr-325	835	27	the	the	DET
ftr-325	835	28	presumption	presumption	NOUN
ftr-325	835	29	that	that	SCONJ
ftr-325	835	30	the	the	DET
ftr-325	835	31	irs	irs	PROPN
ftr-325	835	32	correctly	correctly	ADV
ftr-325	835	33	determined	determine	VERB
ftr-325	835	34	that	that	SCONJ
ftr-325	835	35	the	the	DET
ftr-325	835	36	site	site	NOUN
ftr-325	835	37	preparation	preparation	NOUN
ftr-325	835	38	costs	cost	NOUN
ftr-325	835	39	were	be	AUX
ftr-325	835	40	non	non	ADJ
ftr-325	835	41	-	-	ADJ
ftr-325	835	42	depreciable	depreciable	ADJ
ftr-325	835	43	improvements	improvement	NOUN
ftr-325	835	44	to	to	PART
ftr-325	835	45	land	land	VERB
ftr-325	835	46	.	.	PUNCT
ftr-325	836	1	the	the	DET
ftr-325	836	2	taxpayer	taxpayer	NOUN
ftr-325	836	3	failed	fail	VERB
ftr-325	836	4	to	to	PART
ftr-325	836	5	provide	provide	VERB
ftr-325	836	6	evidence	evidence	NOUN
ftr-325	836	7	that	that	SCONJ
ftr-325	836	8	some	some	PRON
ftr-325	836	9	of	of	ADP
ftr-325	836	10	the	the	DET
ftr-325	836	11	costs	cost	NOUN
ftr-325	836	12	were	be	AUX
ftr-325	836	13	attributable	attributable	ADJ
ftr-325	836	14	to	to	ADP
ftr-325	836	15	depreciable	depreciable	VERB
ftr-325	836	16	sidewalks	sidewalk	NOUN
ftr-325	836	17	,	,	PUNCT
ftr-325	836	18	parking	parking	NOUN
ftr-325	836	19	and	and	CCONJ
ftr-325	836	20	driveways	driveway	NOUN
ftr-325	836	21	.	.	PUNCT
ftr-325	837	1	after	after	ADP
ftr-325	837	2	a	a	DET
ftr-325	837	3	lengthy	lengthy	ADJ
ftr-325	837	4	analysis	analysis	NOUN
ftr-325	837	5	of	of	ADP
ftr-325	837	6	rulings	ruling	NOUN
ftr-325	837	7	and	and	CCONJ
ftr-325	837	8	case	case	NOUN
ftr-325	837	9	law	law	NOUN
ftr-325	837	10	,	,	PUNCT
ftr-325	837	11	the	the	DET
ftr-325	837	12	court	court	NOUN
ftr-325	837	13	concluded	conclude	VERB
ftr-325	837	14	that	that	SCONJ
ftr-325	837	15	costs	cost	NOUN
ftr-325	837	16	of	of	ADP
ftr-325	837	17	installing	instal	VERB
ftr-325	837	18	water	water	NOUN
ftr-325	837	19	,	,	PUNCT
ftr-325	837	20	gas	gas	NOUN
ftr-325	837	21	,	,	PUNCT
ftr-325	837	22	and	and	CCONJ
ftr-325	837	23	electrical	electrical	ADJ
ftr-325	837	24	distribution	distribution	NOUN
ftr-325	837	25	systems	system	NOUN
ftr-325	837	26	between	between	ADP
ftr-325	837	27	utility	utility	NOUN
ftr-325	837	28	mains	main	NOUN
ftr-325	837	29	and	and	CCONJ
ftr-325	837	30	the	the	DET
ftr-325	837	31	numerous	numerous	ADJ
ftr-325	837	32	buildings	building	NOUN
ftr-325	837	33	in	in	ADP
ftr-325	837	34	the	the	DET
ftr-325	837	35	apartment	apartment	NOUN
ftr-325	837	36	complex	complex	NOUN
ftr-325	837	37	constituted	constitute	VERB
ftr-325	837	38	structural	structural	ADJ
ftr-325	837	39	components	component	NOUN
ftr-325	837	40	of	of	ADP
ftr-325	837	41	the	the	DET
ftr-325	837	42	buildings	building	NOUN
ftr-325	837	43	and	and	CCONJ
ftr-325	837	44	thus	thus	ADV
ftr-325	837	45	were	be	AUX
ftr-325	837	46	not	not	PART
ftr-325	837	47	subject	subject	ADJ
ftr-325	837	48	to	to	ADP
ftr-325	837	49	shorter	short	ADJ
ftr-325	837	50	macrs	macrs	PROPN
ftr-325	837	51	recovery	recovery	NOUN
ftr-325	837	52	.	.	PUNCT
ftr-325	838	1	turning	turn	VERB
ftr-325	838	2	to	to	ADP
ftr-325	838	3	the	the	DET
ftr-325	838	4	building	building	NOUN
ftr-325	838	5	itself	itself	PRON
ftr-325	838	6	,	,	PUNCT
ftr-325	838	7	judge	judge	PROPN
ftr-325	838	8	holmes	holmes	PROPN
ftr-325	838	9	rejected	reject	VERB
ftr-325	838	10	the	the	DET
ftr-325	838	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	838	12	argument	argument	NOUN
ftr-325	838	13	that	that	SCONJ
ftr-325	838	14	the	the	DET
ftr-325	838	15	baseline	baseline	NOUN
ftr-325	838	16	for	for	ADP
ftr-325	838	17	distinguishing	distinguish	VERB
ftr-325	838	18	structural	structural	ADJ
ftr-325	838	19	components	component	NOUN
ftr-325	838	20	of	of	ADP
ftr-325	838	21	the	the	DET
ftr-325	838	22	building	building	NOUN
ftr-325	838	23	from	from	ADP
ftr-325	838	24	tangible	tangible	ADJ
ftr-325	838	25	personal	personal	ADJ
ftr-325	838	26	property	property	NOUN
ftr-325	838	27	was	be	AUX
ftr-325	838	28	an	an	DET
ftr-325	838	29	unfinished	unfinished	ADJ
ftr-325	838	30	building	building	NOUN
ftr-325	838	31	shell	shell	NOUN
ftr-325	838	32	suitable	suitable	ADJ
ftr-325	838	33	for	for	ADP
ftr-325	838	34	being	be	AUX
ftr-325	838	35	finished	finish	VERB
ftr-325	838	36	for	for	ADP
ftr-325	838	37	a	a	DET
ftr-325	838	38	variety	variety	NOUN
ftr-325	838	39	of	of	ADP
ftr-325	838	40	purposes	purpose	NOUN
ftr-325	838	41	,	,	PUNCT
ftr-325	838	42	instead	instead	ADV
ftr-325	838	43	agreeing	agree	VERB
ftr-325	838	44	with	with	ADP
ftr-325	838	45	the	the	DET
ftr-325	838	46	irs	irs	PROPN
ftr-325	838	47	that	that	SCONJ
ftr-325	838	48	the	the	DET
ftr-325	838	49	baseline	baseline	NOUN
ftr-325	838	50	was	be	AUX
ftr-325	838	51	a	a	DET
ftr-325	838	52	typical	typical	ADJ
ftr-325	838	53	apartment	apartment	NOUN
ftr-325	838	54	building	building	NOUN
ftr-325	838	55	.	.	PUNCT
ftr-325	839	1	applying	apply	VERB
ftr-325	839	2	this	this	DET
ftr-325	839	3	standard	standard	NOUN
ftr-325	839	4	,	,	PUNCT
ftr-325	839	5	judge	judge	NOUN
ftr-325	839	6	540	540	NUM
ftr-325	839	7	florida	florida	PROPN
ftr-325	839	8	tax	tax	NOUN
ftr-325	839	9	review	review	NOUN
ftr-325	840	1	[	[	X
ftr-325	840	2	vol	vol	NOUN
ftr-325	840	3	.	.	PUNCT
ftr-325	840	4	13:10	13:10	NUM
ftr-325	840	5	homes	home	NOUN
ftr-325	840	6	found	find	VERB
ftr-325	840	7	that	that	SCONJ
ftr-325	840	8	the	the	DET
ftr-325	840	9	only	only	ADJ
ftr-325	840	10	tangible	tangible	ADJ
ftr-325	840	11	personal	personal	ADJ
ftr-325	840	12	property	property	NOUN
ftr-325	840	13	was	be	AUX
ftr-325	840	14	the	the	DET
ftr-325	840	15	garbage	garbage	NOUN
ftr-325	840	16	disposals	disposal	NOUN
ftr-325	840	17	,	,	PUNCT
ftr-325	840	18	dryer	dryer	NOUN
ftr-325	840	19	-	-	PUNCT
ftr-325	840	20	dedicated	dedicate	VERB
ftr-325	840	21	venting	venting	NOUN
ftr-325	840	22	having	have	VERB
ftr-325	840	23	no	no	DET
ftr-325	840	24	connection	connection	NOUN
ftr-325	840	25	to	to	ADP
ftr-325	840	26	the	the	DET
ftr-325	840	27	general	general	ADJ
ftr-325	840	28	ventilation	ventilation	NOUN
ftr-325	840	29	system	system	NOUN
ftr-325	840	30	,	,	PUNCT
ftr-325	840	31	220	220	NUM
ftr-325	840	32	amp	amp	NOUN
ftr-325	840	33	power	power	NOUN
ftr-325	840	34	outlets	outlet	NOUN
ftr-325	840	35	dedicated	dedicate	VERB
ftr-325	840	36	to	to	ADP
ftr-325	840	37	stoves	stove	NOUN
ftr-325	840	38	,	,	PUNCT
ftr-325	840	39	and	and	CCONJ
ftr-325	840	40	110	110	NUM
ftr-325	840	41	amp	amp	NOUN
ftr-325	840	42	power	power	NOUN
ftr-325	840	43	outlets	outlet	NOUN
ftr-325	840	44	dedicated	dedicate	VERB
ftr-325	840	45	to	to	ADP
ftr-325	840	46	refrigerators	refrigerator	NOUN
ftr-325	840	47	.	.	PUNCT
ftr-325	841	1	all	all	PRON
ftr-325	841	2	of	of	ADP
ftr-325	841	3	the	the	DET
ftr-325	841	4	following	following	NOUN
ftr-325	841	5	were	be	AUX
ftr-325	841	6	structural	structural	ADJ
ftr-325	841	7	components	component	NOUN
ftr-325	841	8	of	of	ADP
ftr-325	841	9	the	the	DET
ftr-325	841	10	buildings	building	NOUN
ftr-325	841	11	:	:	PUNCT
ftr-325	841	12	venting	vent	VERB
ftr-325	841	13	connected	connect	VERB
ftr-325	841	14	to	to	ADP
ftr-325	841	15	apartment	apartment	NOUN
ftr-325	841	16	stove	stove	NOUN
ftr-325	841	17	hoods	hood	NOUN
ftr-325	841	18	and	and	CCONJ
ftr-325	841	19	hvac	hvac	PROPN
ftr-325	841	20	systems	system	NOUN
ftr-325	841	21	,	,	PUNCT
ftr-325	841	22	connecting	connect	VERB
ftr-325	841	23	plumbing	plumbing	NOUN
ftr-325	841	24	,	,	PUNCT
ftr-325	841	25	sinks	sink	NOUN
ftr-325	841	26	,	,	PUNCT
ftr-325	841	27	plastic	plastic	NOUN
ftr-325	841	28	wash	wash	NOUN
ftr-325	841	29	tubs	tub	NOUN
ftr-325	841	30	,	,	PUNCT
ftr-325	841	31	laundry	laundry	NOUN
ftr-325	841	32	room	room	NOUN
ftr-325	841	33	drains	drain	VERB
ftr-325	841	34	,	,	PUNCT
ftr-325	841	35	and	and	CCONJ
ftr-325	841	36	gas	gas	NOUN
ftr-325	841	37	lines	line	NOUN
ftr-325	841	38	(	(	PUNCT
ftr-325	841	39	excepting	except	VERB
ftr-325	841	40	individual	individual	ADJ
ftr-325	841	41	gas	gas	NOUN
ftr-325	841	42	line	line	NOUN
ftr-325	841	43	connectors	connector	NOUN
ftr-325	841	44	to	to	ADP
ftr-325	841	45	dryers	dryer	NOUN
ftr-325	841	46	and	and	CCONJ
ftr-325	841	47	stoves	stove	NOUN
ftr-325	841	48	)	)	PUNCT
ftr-325	841	49	,	,	PUNCT
ftr-325	841	50	recessed	recess	VERB
ftr-325	841	51	lights	light	NOUN
ftr-325	841	52	,	,	PUNCT
ftr-325	841	53	paddle	paddle	NOUN
ftr-325	841	54	fans	fan	NOUN
ftr-325	841	55	with	with	ADP
ftr-325	841	56	recessed	recess	VERB
ftr-325	841	57	lights	light	NOUN
ftr-325	841	58	,	,	PUNCT
ftr-325	841	59	and	and	CCONJ
ftr-325	841	60	wall	wall	PROPN
ftr-325	841	61	outlets	outlet	NOUN
ftr-325	841	62	,	,	PUNCT
ftr-325	841	63	finish	finish	NOUN
ftr-325	841	64	carpentry	carpentry	NOUN
ftr-325	841	65	(	(	PUNCT
ftr-325	841	66	shelves	shelf	NOUN
ftr-325	841	67	,	,	PUNCT
ftr-325	841	68	paneling	paneling	NOUN
ftr-325	841	69	,	,	PUNCT
ftr-325	841	70	molding	molding	NOUN
ftr-325	841	71	and	and	CCONJ
ftr-325	841	72	the	the	DET
ftr-325	841	73	like	like	ADJ
ftr-325	841	74	)	)	PUNCT
ftr-325	841	75	,	,	PUNCT
ftr-325	841	76	interior	interior	ADJ
ftr-325	841	77	windows	window	NOUN
ftr-325	841	78	and	and	CCONJ
ftr-325	841	79	mirrors	mirror	NOUN
ftr-325	841	80	,	,	PUNCT
ftr-325	841	81	and	and	CCONJ
ftr-325	841	82	special	special	ADJ
ftr-325	841	83	painting	painting	NOUN
ftr-325	841	84	.	.	PUNCT
ftr-325	842	1	in	in	ADP
ftr-325	842	2	reaching	reach	VERB
ftr-325	842	3	all	all	PRON
ftr-325	842	4	of	of	ADP
ftr-325	842	5	these	these	DET
ftr-325	842	6	conclusions	conclusion	NOUN
ftr-325	842	7	,	,	PUNCT
ftr-325	842	8	the	the	DET
ftr-325	842	9	court	court	NOUN
ftr-325	842	10	refused	refuse	VERB
ftr-325	842	11	to	to	PART
ftr-325	842	12	apply	apply	VERB
ftr-325	842	13	the	the	DET
ftr-325	842	14	holding	holding	NOUN
ftr-325	842	15	in	in	ADP
ftr-325	842	16	hospital	hospital	PROPN
ftr-325	842	17	corp	corp	PROPN
ftr-325	842	18	.	.	PROPN
ftr-325	842	19	of	of	ADP
ftr-325	842	20	america	america	PROPN
ftr-325	842	21	v.	v.	PROPN
ftr-325	842	22	commissioner	commissioner	PROPN
ftr-325	842	23	,	,	PUNCT
ftr-325	842	24	109	109	NUM
ftr-325	842	25	t.c	t.c	PROPN
ftr-325	842	26	21	21	NUM
ftr-325	842	27	(	(	PUNCT
ftr-325	842	28	1997	1997	NUM
ftr-325	842	29	)	)	PUNCT
ftr-325	842	30	,	,	PUNCT
ftr-325	842	31	which	which	PRON
ftr-325	842	32	allowed	allow	VERB
ftr-325	842	33	segregation	segregation	NOUN
ftr-325	842	34	of	of	ADP
ftr-325	842	35	certain	certain	ADJ
ftr-325	842	36	rapidly	rapidly	ADV
ftr-325	842	37	depreciable	depreciable	ADJ
ftr-325	842	38	tangible	tangible	ADJ
ftr-325	842	39	personal	personal	ADJ
ftr-325	842	40	property	property	NOUN
ftr-325	842	41	that	that	PRON
ftr-325	842	42	was	be	AUX
ftr-325	842	43	not	not	PART
ftr-325	842	44	an	an	DET
ftr-325	842	45	inherently	inherently	ADV
ftr-325	842	46	permanent	permanent	ADJ
ftr-325	842	47	structural	structural	ADJ
ftr-325	842	48	component	component	NOUN
ftr-325	842	49	from	from	ADP
ftr-325	842	50	the	the	DET
ftr-325	842	51	structural	structural	ADJ
ftr-325	842	52	components	component	NOUN
ftr-325	842	53	of	of	ADP
ftr-325	842	54	the	the	DET
ftr-325	842	55	hospital	hospital	NOUN
ftr-325	842	56	buildings	building	NOUN
ftr-325	842	57	in	in	ADP
ftr-325	842	58	question	question	NOUN
ftr-325	842	59	in	in	ADP
ftr-325	842	60	that	that	DET
ftr-325	842	61	case	case	NOUN
ftr-325	842	62	.	.	PUNCT
ftr-325	843	1			X
ftr-325	843	2	some	some	PRON
ftr-325	843	3	have	have	AUX
ftr-325	843	4	suggested	suggest	VERB
ftr-325	843	5	that	that	SCONJ
ftr-325	843	6	the	the	DET
ftr-325	843	7	precedential	precedential	ADJ
ftr-325	843	8	value	value	NOUN
ftr-325	843	9	of	of	ADP
ftr-325	843	10	this	this	DET
ftr-325	843	11	decision	decision	NOUN
ftr-325	843	12	might	might	AUX
ftr-325	843	13	be	be	AUX
ftr-325	843	14	limited	limit	VERB
ftr-325	843	15	because	because	SCONJ
ftr-325	843	16	of	of	ADP
ftr-325	843	17	the	the	DET
ftr-325	843	18	procedural	procedural	ADJ
ftr-325	843	19	aspects	aspect	NOUN
ftr-325	843	20	described	describe	VERB
ftr-325	843	21	by	by	ADP
ftr-325	843	22	the	the	DET
ftr-325	843	23	court	court	NOUN
ftr-325	843	24	as	as	SCONJ
ftr-325	843	25	follows	follow	VERB
ftr-325	843	26	:	:	PUNCT
ftr-325	843	27	amerisouth	amerisouth	PROPN
ftr-325	843	28	sold	sell	VERB
ftr-325	843	29	garden	garden	NOUN
ftr-325	843	30	house	house	NOUN
ftr-325	843	31	about	about	ADP
ftr-325	843	32	the	the	DET
ftr-325	843	33	time	time	NOUN
ftr-325	843	34	the	the	DET
ftr-325	843	35	case	case	NOUN
ftr-325	843	36	was	be	AUX
ftr-325	843	37	tried	try	VERB
ftr-325	843	38	,	,	PUNCT
ftr-325	843	39	and	and	CCONJ
ftr-325	843	40	stopped	stop	VERB
ftr-325	843	41	responding	respond	VERB
ftr-325	843	42	to	to	ADP
ftr-325	843	43	communications	communication	NOUN
ftr-325	843	44	from	from	ADP
ftr-325	843	45	the	the	DET
ftr-325	843	46	court	court	NOUN
ftr-325	843	47	,	,	PUNCT
ftr-325	843	48	the	the	DET
ftr-325	843	49	commissioner	commissioner	NOUN
ftr-325	843	50	,	,	PUNCT
ftr-325	843	51	and	and	CCONJ
ftr-325	843	52	even	even	ADV
ftr-325	843	53	its	its	PRON
ftr-325	843	54	own	own	ADJ
ftr-325	843	55	counsel	counsel	NOUN
ftr-325	843	56	.	.	PUNCT
ftr-325	844	1	we	we	PRON
ftr-325	844	2	suspended	suspend	VERB
ftr-325	844	3	briefing	briefing	NOUN
ftr-325	844	4	in	in	ADP
ftr-325	844	5	an	an	DET
ftr-325	844	6	attempt	attempt	NOUN
ftr-325	844	7	to	to	PART
ftr-325	844	8	figure	figure	VERB
ftr-325	844	9	out	out	ADP
ftr-325	844	10	what	what	PRON
ftr-325	844	11	was	be	AUX
ftr-325	844	12	going	go	VERB
ftr-325	844	13	on	on	ADP
ftr-325	844	14	and	and	CCONJ
ftr-325	844	15	ended	end	VERB
ftr-325	844	16	up	up	ADP
ftr-325	844	17	ordering	order	VERB
ftr-325	844	18	amerisouth	amerisouth	NOUN
ftr-325	844	19	to	to	PART
ftr-325	844	20	show	show	VERB
ftr-325	844	21	cause	cause	SCONJ
ftr-325	844	22	why	why	SCONJ
ftr-325	844	23	its	its	PRON
ftr-325	844	24	attorneys	attorney	NOUN
ftr-325	844	25	should	should	AUX
ftr-325	844	26	not	not	PART
ftr-325	844	27	be	be	AUX
ftr-325	844	28	allowed	allow	VERB
ftr-325	844	29	to	to	PART
ftr-325	844	30	withdraw	withdraw	VERB
ftr-325	844	31	from	from	ADP
ftr-325	844	32	its	its	PRON
ftr-325	844	33	case	case	NOUN
ftr-325	844	34	.	.	PUNCT
ftr-325	845	1	without	without	ADP
ftr-325	845	2	any	any	DET
ftr-325	845	3	response	response	NOUN
ftr-325	845	4	to	to	ADP
ftr-325	845	5	the	the	DET
ftr-325	845	6	court	court	NOUN
ftr-325	845	7	,	,	PUNCT
ftr-325	845	8	we	we	PRON
ftr-325	845	9	granted	grant	VERB
ftr-325	845	10	the	the	DET
ftr-325	845	11	attorneys	attorney	NOUN
ftr-325	845	12	‘	‘	PART
ftr-325	845	13	motion	motion	NOUN
ftr-325	845	14	to	to	PART
ftr-325	845	15	withdraw	withdraw	VERB
ftr-325	845	16	and	and	CCONJ
ftr-325	845	17	so	so	ADV
ftr-325	845	18	amerisouth	amerisouth	PROPN
ftr-325	845	19	has	have	AUX
ftr-325	845	20	been	be	AUX
ftr-325	845	21	left	leave	VERB
ftr-325	845	22	representing	represent	VERB
ftr-325	845	23	itself	itself	PRON
ftr-325	845	24	.	.	PUNCT
ftr-325	846	1	the	the	DET
ftr-325	846	2	court	court	NOUN
ftr-325	846	3	then	then	ADV
ftr-325	846	4	ordered	order	VERB
ftr-325	846	5	amerisouth	amerisouth	NOUN
ftr-325	846	6	to	to	PART
ftr-325	846	7	file	file	VERB
ftr-325	846	8	a	a	DET
ftr-325	846	9	posttrial	posttrial	ADJ
ftr-325	846	10	brief	brief	NOUN
ftr-325	846	11	,	,	PUNCT
ftr-325	846	12	which	which	PRON
ftr-325	846	13	it	it	PRON
ftr-325	846	14	never	never	ADV
ftr-325	846	15	did	do	VERB
ftr-325	846	16	.	.	PUNCT
ftr-325	847	1	because	because	SCONJ
ftr-325	847	2	the	the	DET
ftr-325	847	3	court	court	NOUN
ftr-325	847	4	ordered	order	VERB
ftr-325	847	5	a	a	DET
ftr-325	847	6	posttrial	posttrial	ADJ
ftr-325	847	7	brief	brief	NOUN
ftr-325	847	8	and	and	CCONJ
ftr-325	847	9	amerisouth	amerisouth	PRON
ftr-325	847	10	didn‘t	didn‘t	PRON
ftr-325	847	11	file	file	VERB
ftr-325	847	12	one	one	NUM
ftr-325	847	13	,	,	PUNCT
ftr-325	847	14	we	we	PRON
ftr-325	847	15	could	could	AUX
ftr-325	847	16	dismiss	dismiss	VERB
ftr-325	847	17	this	this	DET
ftr-325	847	18	case	case	NOUN
ftr-325	847	19	entirely	entirely	ADV
ftr-325	847	20	.	.	PUNCT
ftr-325	848	1	…	…	PUNCT
ftr-325	848	2	.	.	PUNCT
ftr-325	849	1	despite	despite	SCONJ
ftr-325	849	2	amerisouth‘s	amerisouth‘s	ADJ
ftr-325	849	3	lack	lack	NOUN
ftr-325	849	4	of	of	ADP
ftr-325	849	5	response	response	NOUN
ftr-325	849	6	and	and	CCONJ
ftr-325	849	7	mysterious	mysterious	ADJ
ftr-325	849	8	disappearance	disappearance	NOUN
ftr-325	849	9	,	,	PUNCT
ftr-325	849	10	however	however	ADV
ftr-325	849	11	,	,	PUNCT
ftr-325	849	12	we	we	PRON
ftr-325	849	13	will	will	AUX
ftr-325	849	14	not	not	PART
ftr-325	849	15	do	do	VERB
ftr-325	849	16	so	so	ADV
ftr-325	849	17	.	.	PUNCT
ftr-325	850	1	we	we	PRON
ftr-325	850	2	will	will	AUX
ftr-325	850	3	,	,	PUNCT
ftr-325	850	4	though	though	ADV
ftr-325	850	5	,	,	PUNCT
ftr-325	850	6	deem	deem	VERB
ftr-325	850	7	any	any	DET
ftr-325	850	8	factual	factual	ADJ
ftr-325	850	9	matters	matter	NOUN
ftr-325	850	10	not	not	PART
ftr-325	850	11	otherwise	otherwise	ADV
ftr-325	850	12	contested	contest	VERB
ftr-325	850	13	to	to	PART
ftr-325	850	14	be	be	AUX
ftr-325	850	15	conceded	concede	VERB
ftr-325	850	16	.	.	PUNCT
ftr-325	851	1			X
ftr-325	851	2	on	on	ADP
ftr-325	851	3	the	the	DET
ftr-325	851	4	other	other	ADJ
ftr-325	851	5	hand	hand	NOUN
ftr-325	851	6	,	,	PUNCT
ftr-325	851	7	it	it	PRON
ftr-325	851	8	is	be	AUX
ftr-325	851	9	a	a	DET
ftr-325	851	10	decided	decide	VERB
ftr-325	851	11	tax	tax	NOUN
ftr-325	851	12	court	court	NOUN
ftr-325	851	13	case	case	NOUN
ftr-325	851	14	,	,	PUNCT
ftr-325	851	15	and	and	CCONJ
ftr-325	851	16	according	accord	VERB
ftr-325	851	17	to	to	ADP
ftr-325	851	18	rumor	rumor	NOUN
ftr-325	851	19	,	,	PUNCT
ftr-325	851	20	this	this	DET
ftr-325	851	21	case	case	NOUN
ftr-325	851	22	presages	presage	VERB
ftr-325	851	23	further	further	ADJ
ftr-325	851	24	tax	tax	NOUN
ftr-325	851	25	court	court	NOUN
ftr-325	851	26	interest	interest	NOUN
ftr-325	851	27	in	in	ADP
ftr-325	851	28	the	the	DET
ftr-325	851	29	cost	cost	NOUN
ftr-325	851	30	segregation	segregation	NOUN
ftr-325	851	31	studies	study	NOUN
ftr-325	851	32	area	area	NOUN
ftr-325	851	33	.	.	PUNCT
ftr-325	852	1	4	4	X
ftr-325	852	2	.	.	X
ftr-325	852	3	shockwave‘s	shockwave‘s	ADJ
ftr-325	852	4	shocking	shock	VERB
ftr-325	852	5	mechanical	mechanical	ADJ
ftr-325	852	6	defects	defect	NOUN
ftr-325	852	7	fail	fail	VERB
ftr-325	852	8	to	to	PART
ftr-325	852	9	hook	hook	VERB
ftr-325	852	10	go	go	NOUN
ftr-325	852	11	zone	zone	NOUN
ftr-325	852	12	bonus	bonus	NOUN
ftr-325	852	13	depreciation	depreciation	NOUN
ftr-325	852	14	.	.	PUNCT
ftr-325	853	1	blakeney	blakeney	PROPN
ftr-325	853	2	v.	v.	PROPN
ftr-325	853	3	commissioner	commissioner	PROPN
ftr-325	853	4	,	,	PUNCT
ftr-325	853	5	t.c	t.c	PROPN
ftr-325	853	6	.	.	PROPN
ftr-325	853	7	memo	memo	NOUN
ftr-325	853	8	.	.	PUNCT
ftr-325	854	1	2012	2012	NUM
ftr-325	854	2	-	-	SYM
ftr-325	854	3	289	289	NUM
ftr-325	854	4	(	(	PUNCT
ftr-325	854	5	10/15/12	10/15/12	PROPN
ftr-325	854	6	)	)	PUNCT
ftr-325	854	7	.	.	PUNCT
ftr-325	855	1	in	in	ADP
ftr-325	855	2	february	february	PROPN
ftr-325	855	3	2006	2006	NUM
ftr-325	855	4	the	the	DET
ftr-325	855	5	taxpayer	taxpayer	NOUN
ftr-325	855	6	took	take	VERB
ftr-325	855	7	possession	possession	NOUN
ftr-325	855	8	of	of	ADP
ftr-325	855	9	a	a	DET
ftr-325	855	10	new	new	ADJ
ftr-325	855	11	$	$	SYM
ftr-325	855	12	3.9	3.9	NUM
ftr-325	855	13	million	million	NUM
ftr-325	855	14	charter	charter	NOUN
ftr-325	855	15	fishing	fishing	NOUN
ftr-325	855	16	yacht	yacht	NOUN
ftr-325	855	17	,	,	PUNCT
ftr-325	855	18	shockwave	shockwave	PROPN
ftr-325	855	19	,	,	PUNCT
ftr-325	855	20	to	to	PART
ftr-325	855	21	be	be	AUX
ftr-325	855	22	based	base	VERB
ftr-325	855	23	in	in	ADP
ftr-325	855	24	https://checkpoint.riag.com/app/main/doclinknew?usid=684591fd06d&docid=i05c413d4331911dda252c7f8ee2eaa77&srcdocid=t0newsltr%3a612431.1dr7&feature=tnews&lastcpreqid=1723821	https://checkpoint.riag.com/app/main/doclinknew?usid=684591fd06d&docid=i05c413d4331911dda252c7f8ee2eaa77&srcdocid=t0newsltr%3a612431.1dr7&feature=tnews&lastcpreqid=1723821	NOUN
ftr-325	855	25	2013	2013	NUM
ftr-325	855	26	]	]	PUNCT
ftr-325	855	27	recent	recent	ADJ
ftr-325	855	28	developments	development	NOUN
ftr-325	855	29	in	in	ADP
ftr-325	855	30	federal	federal	ADJ
ftr-325	855	31	income	income	NOUN
ftr-325	855	32	taxation	taxation	NOUN
ftr-325	855	33	541	541	NUM
ftr-325	855	34	orange	orange	PROPN
ftr-325	855	35	beach	beach	PROPN
ftr-325	855	36	,	,	PUNCT
ftr-325	855	37	alabama	alabama	PROPN
ftr-325	855	38	,	,	PUNCT
ftr-325	855	39	a	a	DET
ftr-325	855	40	city	city	NOUN
ftr-325	855	41	within	within	ADP
ftr-325	855	42	the	the	DET
ftr-325	855	43	gulf	gulf	NOUN
ftr-325	855	44	opportunity	opportunity	NOUN
ftr-325	855	45	zone	zone	NOUN
ftr-325	855	46	.	.	PUNCT
ftr-325	856	1	unfortunately	unfortunately	ADV
ftr-325	856	2	multiple	multiple	ADJ
ftr-325	856	3	mechanical	mechanical	ADJ
ftr-325	856	4	difficulties	difficulty	NOUN
ftr-325	856	5	forced	force	VERB
ftr-325	856	6	the	the	DET
ftr-325	856	7	boat	boat	NOUN
ftr-325	856	8	to	to	PART
ftr-325	856	9	be	be	AUX
ftr-325	856	10	tied	tie	VERB
ftr-325	856	11	up	up	ADP
ftr-325	856	12	for	for	ADP
ftr-325	856	13	repairs	repair	NOUN
ftr-325	856	14	in	in	ADP
ftr-325	856	15	the	the	DET
ftr-325	856	16	caribbean	caribbean	NOUN
ftr-325	856	17	until	until	ADP
ftr-325	856	18	october	october	PROPN
ftr-325	856	19	2006	2006	NUM
ftr-325	856	20	when	when	SCONJ
ftr-325	856	21	it	it	PRON
ftr-325	856	22	was	be	AUX
ftr-325	856	23	delivered	deliver	VERB
ftr-325	856	24	to	to	ADP
ftr-325	856	25	orange	orange	PROPN
ftr-325	856	26	beach	beach	PROPN
ftr-325	856	27	.	.	PUNCT
ftr-325	857	1	unfortunately	unfortunately	ADV
ftr-325	857	2	,	,	PUNCT
ftr-325	857	3	the	the	DET
ftr-325	857	4	fishing	fishing	NOUN
ftr-325	857	5	season	season	NOUN
ftr-325	857	6	ended	end	VERB
ftr-325	857	7	in	in	ADP
ftr-325	857	8	september	september	PROPN
ftr-325	857	9	so	so	SCONJ
ftr-325	857	10	that	that	SCONJ
ftr-325	857	11	the	the	DET
ftr-325	857	12	etaxpayer	etaxpayer	NOUN
ftr-325	857	13	was	be	AUX
ftr-325	857	14	not	not	PART
ftr-325	857	15	able	able	ADJ
ftr-325	857	16	to	to	PART
ftr-325	857	17	charter	charter	VERB
ftr-325	857	18	the	the	DET
ftr-325	857	19	boat	boat	NOUN
ftr-325	857	20	in	in	ADP
ftr-325	857	21	orange	orange	PROPN
ftr-325	857	22	beach	beach	PROPN
ftr-325	857	23	during	during	ADP
ftr-325	857	24	the	the	DET
ftr-325	857	25	remainder	remainder	NOUN
ftr-325	857	26	of	of	ADP
ftr-325	857	27	2006	2006	NUM
ftr-325	857	28	.	.	PUNCT
ftr-325	858	1	the	the	DET
ftr-325	858	2	taxpayer	taxpayer	NOUN
ftr-325	858	3	did	do	AUX
ftr-325	858	4	,	,	PUNCT
ftr-325	858	5	however	however	ADV
ftr-325	858	6	,	,	PUNCT
ftr-325	858	7	manage	manage	VERB
ftr-325	858	8	to	to	PART
ftr-325	858	9	charter	charter	VERB
ftr-325	858	10	the	the	DET
ftr-325	858	11	boat	boat	NOUN
ftr-325	858	12	in	in	ADP
ftr-325	858	13	the	the	DET
ftr-325	858	14	caribbean	caribbean	NOUN
ftr-325	858	15	for	for	ADP
ftr-325	858	16	43	43	NUM
ftr-325	858	17	days	day	NOUN
ftr-325	858	18	between	between	ADP
ftr-325	858	19	repairs	repair	NOUN
ftr-325	858	20	.	.	PUNCT
ftr-325	859	1	the	the	DET
ftr-325	859	2	50	50	NUM
ftr-325	859	3	percent	percent	NOUN
ftr-325	859	4	bonus	bonus	NOUN
ftr-325	859	5	depreciation	depreciation	NOUN
ftr-325	859	6	deduction	deduction	NOUN
ftr-325	859	7	of	of	ADP
ftr-325	859	8	§	§	PROPN
ftr-325	859	9	1400n	1400n	NUM
ftr-325	859	10	is	be	AUX
ftr-325	859	11	available	available	ADJ
ftr-325	859	12	for	for	ADP
ftr-325	859	13	property	property	NOUN
ftr-325	859	14	placed	place	VERB
ftr-325	859	15	in	in	ADP
ftr-325	859	16	service	service	NOUN
ftr-325	859	17	after	after	ADP
ftr-325	859	18	8/28/05	8/28/05	PROPN
ftr-325	859	19	,	,	PUNCT
ftr-325	859	20	substantially	substantially	ADV
ftr-325	859	21	all	all	PRON
ftr-325	859	22	of	of	ADP
ftr-325	859	23	the	the	DET
ftr-325	859	24	use	use	NOUN
ftr-325	859	25	of	of	ADP
ftr-325	859	26	which	which	PRON
ftr-325	859	27	in	in	ADP
ftr-325	859	28	the	the	DET
ftr-325	859	29	active	active	ADJ
ftr-325	859	30	conduct	conduct	NOUN
ftr-325	859	31	of	of	ADP
ftr-325	859	32	a	a	DET
ftr-325	859	33	trade	trade	NOUN
ftr-325	859	34	or	or	CCONJ
ftr-325	859	35	business	business	NOUN
ftr-325	859	36	is	be	AUX
ftr-325	859	37	in	in	ADP
ftr-325	859	38	the	the	DET
ftr-325	859	39	gulf	gulf	NOUN
ftr-325	859	40	opportunity	opportunity	NOUN
ftr-325	859	41	zone	zone	NOUN
ftr-325	859	42	.	.	PUNCT
ftr-325	860	1	the	the	DET
ftr-325	860	2	court	court	NOUN
ftr-325	860	3	(	(	PUNCT
ftr-325	860	4	judge	judge	PROPN
ftr-325	860	5	vasquez	vasquez	PROPN
ftr-325	860	6	)	)	PUNCT
ftr-325	860	7	held	hold	VERB
ftr-325	860	8	that	that	SCONJ
ftr-325	860	9	the	the	DET
ftr-325	860	10	74	74	NUM
ftr-325	860	11	days	day	NOUN
ftr-325	860	12	during	during	ADP
ftr-325	860	13	which	which	PRON
ftr-325	860	14	the	the	DET
ftr-325	860	15	boat	boat	NOUN
ftr-325	860	16	was	be	AUX
ftr-325	860	17	available	available	ADJ
ftr-325	860	18	for	for	ADP
ftr-325	860	19	charter	charter	NOUN
ftr-325	860	20	in	in	ADP
ftr-325	860	21	orange	orange	PROPN
ftr-325	860	22	beach	beach	PROPN
ftr-325	860	23	constituted	constitute	VERB
ftr-325	860	24	use	use	NOUN
ftr-325	860	25	within	within	ADP
ftr-325	860	26	the	the	DET
ftr-325	860	27	go	go	NOUN
ftr-325	860	28	zone	zone	NOUN
ftr-325	860	29	,	,	PUNCT
ftr-325	860	30	even	even	ADV
ftr-325	860	31	though	though	SCONJ
ftr-325	860	32	the	the	DET
ftr-325	860	33	boat	boat	NOUN
ftr-325	860	34	was	be	AUX
ftr-325	860	35	not	not	PART
ftr-325	860	36	hired	hire	VERB
ftr-325	860	37	for	for	ADP
ftr-325	860	38	charter	charter	NOUN
ftr-325	860	39	during	during	ADP
ftr-325	860	40	that	that	DET
ftr-325	860	41	period	period	NOUN
ftr-325	860	42	.	.	PUNCT
ftr-325	861	1	the	the	DET
ftr-325	861	2	court	court	NOUN
ftr-325	861	3	also	also	ADV
ftr-325	861	4	held	hold	VERB
ftr-325	861	5	that	that	SCONJ
ftr-325	861	6	the	the	DET
ftr-325	861	7	boat	boat	NOUN
ftr-325	861	8	was	be	AUX
ftr-325	861	9	not	not	PART
ftr-325	861	10	available	available	ADJ
ftr-325	861	11	for	for	ADP
ftr-325	861	12	use	use	NOUN
ftr-325	861	13	during	during	ADP
ftr-325	861	14	the	the	DET
ftr-325	861	15	time	time	NOUN
ftr-325	861	16	it	it	PRON
ftr-325	861	17	was	be	AUX
ftr-325	861	18	laid	lay	VERB
ftr-325	861	19	up	up	ADP
ftr-325	861	20	for	for	ADP
ftr-325	861	21	repairs	repair	NOUN
ftr-325	861	22	.	.	PUNCT
ftr-325	862	1	however	however	ADV
ftr-325	862	2	,	,	PUNCT
ftr-325	862	3	the	the	DET
ftr-325	862	4	court	court	NOUN
ftr-325	862	5	treated	treat	VERB
ftr-325	862	6	the	the	DET
ftr-325	862	7	43	43	NUM
ftr-325	862	8	days	day	NOUN
ftr-325	862	9	of	of	ADP
ftr-325	862	10	charter	charter	NOUN
ftr-325	862	11	service	service	NOUN
ftr-325	862	12	in	in	ADP
ftr-325	862	13	the	the	DET
ftr-325	862	14	caribbean	caribbean	NOUN
ftr-325	862	15	as	as	ADP
ftr-325	862	16	use	use	NOUN
ftr-325	862	17	outside	outside	ADV
ftr-325	862	18	of	of	ADP
ftr-325	862	19	the	the	DET
ftr-325	862	20	go	go	NOUN
ftr-325	862	21	zone	zone	NOUN
ftr-325	862	22	and	and	CCONJ
ftr-325	862	23	held	hold	VERB
ftr-325	862	24	that	that	SCONJ
ftr-325	862	25	the	the	DET
ftr-325	862	26	63	63	NUM
ftr-325	862	27	percent	percent	NOUN
ftr-325	862	28	use	use	NOUN
ftr-325	862	29	(	(	PUNCT
ftr-325	862	30	74/117	74/117	NUM
ftr-325	862	31	)	)	PUNCT
ftr-325	862	32	within	within	ADP
ftr-325	862	33	the	the	DET
ftr-325	862	34	go	go	NOUN
ftr-325	862	35	zone	zone	NOUN
ftr-325	862	36	was	be	AUX
ftr-325	862	37	not	not	PART
ftr-325	862	38	substantially	substantially	ADV
ftr-325	862	39	all	all	ADV
ftr-325	862	40	under	under	ADP
ftr-325	862	41	§	§	PROPN
ftr-325	862	42	1400n(d)(2)(a)(ii	1400n(d)(2)(a)(ii	NUM
ftr-325	862	43	)	)	PUNCT
ftr-325	862	44	.	.	PUNCT
ftr-325	863	1	the	the	DET
ftr-325	863	2	court	court	NOUN
ftr-325	863	3	indicated	indicate	VERB
ftr-325	863	4	that	that	SCONJ
ftr-325	863	5	it	it	PRON
ftr-325	863	6	was	be	AUX
ftr-325	863	7	not	not	PART
ftr-325	863	8	necessary	necessary	ADJ
ftr-325	863	9	to	to	PART
ftr-325	863	10	address	address	VERB
ftr-325	863	11	whether	whether	SCONJ
ftr-325	863	12	the	the	DET
ftr-325	863	13	80	80	NUM
ftr-325	863	14	percent	percent	NOUN
ftr-325	863	15	use	use	NOUN
ftr-325	863	16	requirement	requirement	NOUN
ftr-325	863	17	of	of	ADP
ftr-325	863	18	notice	notice	NOUN
ftr-325	863	19	2006	2006	NUM
ftr-325	863	20	-	-	SYM
ftr-325	863	21	77	77	NUM
ftr-325	863	22	,	,	PUNCT
ftr-325	863	23	2006	2006	NUM
ftr-325	863	24	-	-	SYM
ftr-325	863	25	2	2	NUM
ftr-325	863	26	c.b	c.b	PROPN
ftr-325	863	27	.	.	PROPN
ftr-325	863	28	590	590	NUM
ftr-325	863	29	,	,	PUNCT
ftr-325	863	30	was	be	AUX
ftr-325	863	31	entitled	entitle	VERB
ftr-325	863	32	to	to	PART
ftr-325	863	33	deference	deference	VERB
ftr-325	863	34	under	under	ADP
ftr-325	863	35	skidmore	skidmore	PROPN
ftr-325	863	36	v.	v.	PROPN
ftr-325	863	37	swift	swift	PROPN
ftr-325	863	38	&	&	CCONJ
ftr-325	863	39	co.	co.	PROPN
ftr-325	863	40	,	,	PUNCT
ftr-325	863	41	323	323	NUM
ftr-325	863	42	u.s	u.s	PROPN
ftr-325	863	43	.	.	PROPN
ftr-325	863	44	134	134	NUM
ftr-325	863	45	(	(	PUNCT
ftr-325	863	46	1944	1944	NUM
ftr-325	863	47	)	)	PUNCT
ftr-325	863	48	.	.	PUNCT
ftr-325	864	1	5	5	X
ftr-325	864	2	.	.	NUM
ftr-325	864	3	first	first	ADJ
ftr-325	864	4	year	year	NOUN
ftr-325	864	5	bonus	bonus	NOUN
ftr-325	864	6	depreciation	depreciation	NOUN
ftr-325	864	7	extended	extend	VERB
ftr-325	864	8	for	for	ADP
ftr-325	864	9	one	one	NUM
ftr-325	864	10	year	year	NOUN
ftr-325	864	11	by	by	ADP
ftr-325	864	12	the	the	DET
ftr-325	864	13	2012	2012	NUM
ftr-325	864	14	taxpayer	taxpayer	NOUN
ftr-325	864	15	relief	relief	NOUN
ftr-325	864	16	(	(	PUNCT
ftr-325	864	17	and	and	CCONJ
ftr-325	864	18	not	not	PART
ftr-325	864	19	so	so	ADV
ftr-325	864	20	grand	grand	ADJ
ftr-325	864	21	compromise	compromise	NOUN
ftr-325	864	22	)	)	PUNCT
ftr-325	864	23	tax	tax	NOUN
ftr-325	864	24	act	act	NOUN
ftr-325	864	25	.	.	PUNCT
ftr-325	865	1	the	the	DET
ftr-325	865	2	first	first	ADJ
ftr-325	865	3	year	year	NOUN
ftr-325	865	4	bonus	bonus	NOUN
ftr-325	865	5	depreciation	depreciation	NOUN
ftr-325	865	6	of	of	ADP
ftr-325	865	7	50	50	NUM
ftr-325	865	8	percent	percent	NOUN
ftr-325	865	9	of	of	ADP
ftr-325	865	10	adjusted	adjusted	ADJ
ftr-325	865	11	basis	basis	NOUN
ftr-325	865	12	of	of	ADP
ftr-325	865	13	property	property	NOUN
ftr-325	865	14	with	with	ADP
ftr-325	865	15	a	a	DET
ftr-325	865	16	macrs	macrs	NOUN
ftr-325	865	17	recovery	recovery	NOUN
ftr-325	865	18	period	period	NOUN
ftr-325	865	19	of	of	ADP
ftr-325	865	20	20	20	NUM
ftr-325	865	21	years	year	NOUN
ftr-325	865	22	or	or	CCONJ
ftr-325	865	23	less	less	ADJ
ftr-325	865	24	is	be	AUX
ftr-325	865	25	extended	extend	VERB
ftr-325	865	26	to	to	ADP
ftr-325	865	27	property	property	NOUN
ftr-325	865	28	placed	place	VERB
ftr-325	865	29	in	in	ADP
ftr-325	865	30	service	service	NOUN
ftr-325	865	31	before	before	ADP
ftr-325	865	32	1/1/14	1/1/14	NUM
ftr-325	865	33	and	and	CCONJ
ftr-325	865	34	to	to	ADP
ftr-325	865	35	certain	certain	ADJ
ftr-325	865	36	transportation	transportation	NOUN
ftr-325	865	37	property	property	NOUN
ftr-325	865	38	placed	place	VERB
ftr-325	865	39	in	in	ADP
ftr-325	865	40	service	service	NOUN
ftr-325	865	41	before	before	ADP
ftr-325	865	42	1/1/15	1/1/15	NUM
ftr-325	865	43	.	.	PUNCT
ftr-325	866	1	the	the	DET
ftr-325	866	2	50	50	NUM
ftr-325	866	3	percent	percent	NOUN
ftr-325	866	4	allowance	allowance	NOUN
ftr-325	866	5	is	be	AUX
ftr-325	866	6	available	available	ADJ
ftr-325	866	7	for	for	ADP
ftr-325	866	8	depreciable	depreciable	ADJ
ftr-325	866	9	machinery	machinery	NOUN
ftr-325	866	10	and	and	CCONJ
ftr-325	866	11	equipment	equipment	NOUN
ftr-325	866	12	and	and	CCONJ
ftr-325	866	13	most	most	ADJ
ftr-325	866	14	other	other	ADJ
ftr-325	866	15	tangible	tangible	ADJ
ftr-325	866	16	personal	personal	ADJ
ftr-325	866	17	property	property	NOUN
ftr-325	866	18	,	,	PUNCT
ftr-325	866	19	and	and	CCONJ
ftr-325	866	20	is	be	AUX
ftr-325	866	21	available	available	ADJ
ftr-325	866	22	for	for	ADP
ftr-325	866	23	computer	computer	NOUN
ftr-325	866	24	software	software	NOUN
ftr-325	866	25	and	and	CCONJ
ftr-325	866	26	certain	certain	ADJ
ftr-325	866	27	leasehold	leasehold	NOUN
ftr-325	866	28	improvements	improvement	NOUN
ftr-325	866	29	,	,	PUNCT
ftr-325	866	30	the	the	DET
ftr-325	866	31	first	first	ADJ
ftr-325	866	32	use	use	NOUN
ftr-325	866	33	of	of	ADP
ftr-325	866	34	which	which	PRON
ftr-325	866	35	began	begin	VERB
ftr-325	866	36	with	with	ADP
ftr-325	866	37	the	the	DET
ftr-325	866	38	taxpayer	taxpayer	NOUN
ftr-325	866	39	.	.	PUNCT
ftr-325	867	1	the	the	DET
ftr-325	867	2	2012	2012	NUM
ftr-325	867	3	act	act	NOUN
ftr-325	867	4	also	also	ADV
ftr-325	867	5	extends	extend	VERB
ftr-325	867	6	the	the	DET
ftr-325	867	7	provisions	provision	NOUN
ftr-325	867	8	in	in	ADP
ftr-325	867	9	§	§	PROPN
ftr-325	867	10	168(e)(3)(e	168(e)(3)(e	NUM
ftr-325	867	11	)	)	PUNCT
ftr-325	867	12	treating	treat	VERB
ftr-325	867	13	qualified	qualified	ADJ
ftr-325	867	14	leasehold	leasehold	NOUN
ftr-325	867	15	improvement	improvement	NOUN
ftr-325	867	16	property	property	NOUN
ftr-325	867	17	and	and	CCONJ
ftr-325	867	18	qualified	qualified	ADJ
ftr-325	867	19	restaurant	restaurant	NOUN
ftr-325	867	20	property	property	NOUN
ftr-325	867	21	as	as	ADP
ftr-325	867	22	15	15	NUM
ftr-325	867	23	year	year	NOUN
ftr-325	867	24	property	property	NOUN
ftr-325	867	25	,	,	PUNCT
ftr-325	867	26	also	also	ADV
ftr-325	867	27	eligible	eligible	ADJ
ftr-325	867	28	for	for	ADP
ftr-325	867	29	the	the	DET
ftr-325	867	30	first	first	ADJ
ftr-325	867	31	year	year	NOUN
ftr-325	867	32	bonus	bonus	NOUN
ftr-325	867	33	depreciation	depreciation	NOUN
ftr-325	867	34	.	.	PUNCT
ftr-325	868	1	6	6	NUM
ftr-325	868	2	.	.	X
ftr-325	868	3	section	section	NOUN
ftr-325	868	4	179	179	NUM
ftr-325	868	5	limits	limit	NOUN
ftr-325	868	6	are	be	AUX
ftr-325	868	7	extended	extend	VERB
ftr-325	868	8	again	again	ADV
ftr-325	868	9	—	—	PUNCT
ftr-325	868	10	is	be	AUX
ftr-325	868	11	this	this	PRON
ftr-325	868	12	becoming	become	VERB
ftr-325	868	13	permanent	permanent	ADJ
ftr-325	868	14	like	like	ADP
ftr-325	868	15	research	research	NOUN
ftr-325	868	16	credits	credit	NOUN
ftr-325	868	17	?	?	PUNCT
ftr-325	869	1	the	the	DET
ftr-325	869	2	2012	2012	NUM
ftr-325	869	3	taxpayer	taxpayer	NOUN
ftr-325	869	4	relief	relief	NOUN
ftr-325	869	5	act	act	NOUN
ftr-325	869	6	,	,	PUNCT
ftr-325	869	7	§	§	PROPN
ftr-325	869	8	315(a	315(a	NUM
ftr-325	869	9	)	)	PUNCT
ftr-325	869	10	retroactively	retroactively	ADV
ftr-325	869	11	extended	extend	VERB
ftr-325	869	12	,	,	PUNCT
ftr-325	869	13	the	the	DET
ftr-325	869	14	code	code	NOUN
ftr-325	869	15	§	§	PROPN
ftr-325	869	16	179	179	NUM
ftr-325	869	17	first	first	ADJ
ftr-325	869	18	year	year	NOUN
ftr-325	869	19	expensing	expense	VERB
ftr-325	869	20	for	for	ADP
ftr-325	869	21	tax	tax	NOUN
ftr-325	869	22	years	year	NOUN
ftr-325	869	23	beginning	begin	VERB
ftr-325	869	24	in	in	ADP
ftr-325	869	25	2012	2012	NUM
ftr-325	869	26	and	and	CCONJ
ftr-325	869	27	2013	2013	NUM
ftr-325	869	28	in	in	ADP
ftr-325	869	29	an	an	DET
ftr-325	869	30	amount	amount	NOUN
ftr-325	869	31	not	not	PART
ftr-325	869	32	to	to	PART
ftr-325	869	33	exceed	exceed	VERB
ftr-325	869	34	$	$	SYM
ftr-325	869	35	500,000	500,000	NUM
ftr-325	869	36	with	with	ADP
ftr-325	869	37	a	a	DET
ftr-325	869	38	phase	phase	NOUN
ftr-325	869	39	-	-	PUNCT
ftr-325	869	40	out	out	ADP
ftr-325	869	41	amount	amount	NOUN
ftr-325	869	42	beginning	begin	VERB
ftr-325	869	43	at	at	ADP
ftr-325	869	44	$	$	SYM
ftr-325	869	45	2,000,000	2,000,000	NUM
ftr-325	869	46	.	.	PUNCT
ftr-325	870	1	for	for	ADP
ftr-325	870	2	tax	tax	NOUN
ftr-325	870	3	years	year	NOUN
ftr-325	870	4	beginning	begin	VERB
ftr-325	870	5	after	after	ADP
ftr-325	870	6	2014	2014	NUM
ftr-325	870	7	the	the	DET
ftr-325	870	8	maximum	maximum	ADJ
ftr-325	870	9	deduction	deduction	NOUN
ftr-325	870	10	drops	drop	VERB
ftr-325	870	11	to	to	ADP
ftr-325	870	12	$	$	SYM
ftr-325	870	13	25,000	25,000	NUM
ftr-325	870	14	with	with	ADP
ftr-325	870	15	the	the	DET
ftr-325	870	16	phase	phase	NOUN
ftr-325	870	17	-	-	PUNCT
ftr-325	870	18	out	out	NOUN
ftr-325	870	19	beginning	begin	VERB
ftr-325	870	20	at	at	ADP
ftr-325	870	21	$	$	SYM
ftr-325	870	22	200,000	200,000	NUM
ftr-325	870	23	(	(	PUNCT
ftr-325	870	24	at	at	ADP
ftr-325	870	25	least	least	ADJ
ftr-325	870	26	until	until	SCONJ
ftr-325	870	27	the	the	DET
ftr-325	870	28	business	business	NOUN
ftr-325	870	29	community	community	NOUN
ftr-325	870	30	again	again	ADV
ftr-325	870	31	makes	make	VERB
ftr-325	870	32	sufficient	sufficient	ADJ
ftr-325	870	33	campaign	campaign	NOUN
ftr-325	870	34	contributions	contribution	NOUN
ftr-325	870	35	to	to	PART
ftr-325	870	36	extend	extend	VERB
ftr-325	870	37	the	the	DET
ftr-325	870	38	higher	high	ADJ
ftr-325	870	39	numbers	number	NOUN
ftr-325	870	40	into	into	ADP
ftr-325	870	41	later	later	ADJ
ftr-325	870	42	years	year	NOUN
ftr-325	870	43	)	)	PUNCT
ftr-325	870	44	.	.	PUNCT
ftr-325	871	1	542	542	NUM
ftr-325	871	2	florida	florida	PROPN
ftr-325	871	3	tax	tax	NOUN
ftr-325	871	4	review	review	NOUN
ftr-325	871	5	[	[	X
ftr-325	871	6	vol	vol	NOUN
ftr-325	871	7	.	.	PUNCT
ftr-325	872	1	13:10	13:10	NUM
ftr-325	872	2	a.	a.	NOUN
ftr-325	872	3	the	the	DET
ftr-325	872	4	sunny	sunny	ADJ
ftr-325	872	5	side	side	NOUN
ftr-325	872	6	of	of	ADP
ftr-325	872	7	inflation	inflation	NOUN
ftr-325	872	8	.	.	PUNCT
ftr-325	873	1	rev	rev	PROPN
ftr-325	873	2	.	.	PROPN
ftr-325	873	3	proc	proc	PROPN
ftr-325	873	4	.	.	PUNCT
ftr-325	874	1	2011	2011	NUM
ftr-325	874	2	-	-	SYM
ftr-325	874	3	52	52	NUM
ftr-325	874	4	,	,	PUNCT
ftr-325	874	5	2011	2011	NUM
ftr-325	874	6	-	-	SYM
ftr-325	874	7	45	45	NUM
ftr-325	874	8	i.r.b	i.r.b	NOUN
ftr-325	874	9	.	.	PUNCT
ftr-325	875	1	701	701	NUM
ftr-325	875	2	,	,	PUNCT
ftr-325	875	3	§	§	PROPN
ftr-325	875	4	3.20	3.20	NUM
ftr-325	875	5	(	(	PUNCT
ftr-325	875	6	11/7/11	11/7/11	NUM
ftr-325	875	7	)	)	PUNCT
ftr-325	875	8	.	.	PUNCT
ftr-325	876	1	as	as	SCONJ
ftr-325	876	2	adjusted	adjust	VERB
ftr-325	876	3	for	for	ADP
ftr-325	876	4	inflation	inflation	NOUN
ftr-325	876	5	and	and	CCONJ
ftr-325	876	6	before	before	ADP
ftr-325	876	7	extension	extension	NOUN
ftr-325	876	8	by	by	ADP
ftr-325	876	9	the	the	DET
ftr-325	876	10	2012	2012	NUM
ftr-325	876	11	act	act	NOUN
ftr-325	876	12	,	,	PUNCT
ftr-325	876	13	as	as	SCONJ
ftr-325	876	14	provided	provide	VERB
ftr-325	876	15	in	in	ADP
ftr-325	876	16	§	§	PROPN
ftr-325	876	17	179(b)(6	179(b)(6	NUM
ftr-325	876	18	)	)	PUNCT
ftr-325	876	19	,	,	PUNCT
ftr-325	876	20	the	the	DET
ftr-325	876	21	2012	2012	NUM
ftr-325	876	22	ceiling	ceiling	NOUN
ftr-325	876	23	for	for	ADP
ftr-325	876	24	expensing	expense	VERB
ftr-325	876	25	machinery	machinery	NOUN
ftr-325	876	26	and	and	CCONJ
ftr-325	876	27	equipment	equipment	NOUN
ftr-325	876	28	and	and	CCONJ
ftr-325	876	29	certain	certain	ADJ
ftr-325	876	30	other	other	ADJ
ftr-325	876	31	§	§	PROPN
ftr-325	876	32	1231	1231	NUM
ftr-325	876	33	property	property	NOUN
ftr-325	876	34	was	be	AUX
ftr-325	876	35	$	$	SYM
ftr-325	876	36	139,000	139,000	NUM
ftr-325	876	37	,	,	PUNCT
ftr-325	876	38	and	and	CCONJ
ftr-325	876	39	the	the	DET
ftr-325	876	40	phase	phase	NOUN
ftr-325	876	41	-	-	PUNCT
ftr-325	876	42	out	out	ADP
ftr-325	876	43	threshold	threshold	NOUN
ftr-325	876	44	was	be	AUX
ftr-325	876	45	$	$	SYM
ftr-325	876	46	560,000	560,000	NUM
ftr-325	876	47	.	.	PUNCT
ftr-325	877	1	the	the	DET
ftr-325	877	2	retroactive	retroactive	ADJ
ftr-325	877	3	application	application	NOUN
ftr-325	877	4	of	of	ADP
ftr-325	877	5	the	the	DET
ftr-325	877	6	2012	2012	NUM
ftr-325	877	7	extension	extension	NOUN
ftr-325	877	8	to	to	ADP
ftr-325	877	9	tax	tax	NOUN
ftr-325	877	10	years	year	NOUN
ftr-325	877	11	beginning	begin	VERB
ftr-325	877	12	in	in	ADP
ftr-325	877	13	2012	2012	NUM
ftr-325	877	14	provided	provide	VERB
ftr-325	877	15	a	a	DET
ftr-325	877	16	windfall	windfall	NOUN
ftr-325	877	17	to	to	ADP
ftr-325	877	18	taxpayers	taxpayer	NOUN
ftr-325	877	19	who	who	PRON
ftr-325	877	20	exceeded	exceed	VERB
ftr-325	877	21	the	the	DET
ftr-325	877	22	2012	2012	NUM
ftr-325	877	23	thresholds	threshold	NOUN
ftr-325	877	24	.	.	PUNCT
ftr-325	878	1	b.	b.	PROPN
ftr-325	878	2	section	section	PROPN
ftr-325	878	3	179	179	NUM
ftr-325	878	4	is	be	AUX
ftr-325	878	5	applied	apply	VERB
ftr-325	878	6	to	to	ADP
ftr-325	878	7	computer	computer	NOUN
ftr-325	878	8	software	software	NOUN
ftr-325	878	9	for	for	ADP
ftr-325	878	10	another	another	DET
ftr-325	878	11	year	year	NOUN
ftr-325	878	12	.	.	PUNCT
ftr-325	879	1	the	the	DET
ftr-325	879	2	2012	2012	NUM
ftr-325	879	3	taxpayer	taxpayer	NOUN
ftr-325	879	4	relief	relief	NOUN
ftr-325	879	5	act	act	NOUN
ftr-325	879	6	,	,	PUNCT
ftr-325	879	7	extends	extend	VERB
ftr-325	879	8	for	for	ADP
ftr-325	879	9	another	another	DET
ftr-325	879	10	year	year	NOUN
ftr-325	879	11	eligibility	eligibility	NOUN
ftr-325	879	12	as	as	ADP
ftr-325	879	13	qualified	qualified	ADJ
ftr-325	879	14	code	code	NOUN
ftr-325	879	15	§	§	PROPN
ftr-325	879	16	179	179	NUM
ftr-325	879	17	property	property	NOUN
ftr-325	879	18	to	to	ADP
ftr-325	879	19	off	off	ADP
ftr-325	879	20	-	-	PUNCT
ftr-325	879	21	the	the	DET
ftr-325	879	22	-	-	PUNCT
ftr-325	879	23	shelf	shelf	NOUN
ftr-325	879	24	computer	computer	NOUN
ftr-325	879	25	software	software	NOUN
ftr-325	879	26	placed	place	VERB
ftr-325	879	27	in	in	ADP
ftr-325	879	28	service	service	NOUN
ftr-325	879	29	before	before	ADP
ftr-325	879	30	2014	2014	NUM
ftr-325	879	31	.	.	PUNCT
ftr-325	880	1	7	7	X
ftr-325	880	2	.	.	NUM
ftr-325	880	3	mine	mine	NOUN
ftr-325	880	4	safety	safety	NOUN
ftr-325	880	5	equipment	equipment	NOUN
ftr-325	880	6	eligible	eligible	ADJ
ftr-325	880	7	for	for	ADP
ftr-325	880	8	50	50	NUM
ftr-325	880	9	percent	percent	NOUN
ftr-325	880	10	expensing	expense	VERB
ftr-325	880	11	.	.	PUNCT
ftr-325	881	1	the	the	DET
ftr-325	881	2	2012	2012	NUM
ftr-325	881	3	act	act	NOUN
ftr-325	881	4	,	,	PUNCT
ftr-325	881	5	§	§	PROPN
ftr-325	881	6	316	316	NUM
ftr-325	881	7	,	,	PUNCT
ftr-325	881	8	extends	extend	VERB
ftr-325	881	9	the	the	DET
ftr-325	881	10	election	election	NOUN
ftr-325	881	11	under	under	ADP
ftr-325	881	12	§	§	PROPN
ftr-325	881	13	179e	179e	PROPN
ftr-325	881	14	to	to	PART
ftr-325	881	15	expense	expense	VERB
ftr-325	881	16	50	50	NUM
ftr-325	881	17	percent	percent	NOUN
ftr-325	881	18	of	of	ADP
ftr-325	881	19	mine	mine	NOUN
ftr-325	881	20	safety	safety	NOUN
ftr-325	881	21	equipment	equipment	NOUN
ftr-325	881	22	to	to	PART
ftr-325	881	23	apply	apply	VERB
ftr-325	881	24	to	to	ADP
ftr-325	881	25	property	property	NOUN
ftr-325	881	26	placed	place	VERB
ftr-325	881	27	in	in	ADP
ftr-325	881	28	service	service	NOUN
ftr-325	881	29	on	on	ADP
ftr-325	881	30	or	or	CCONJ
ftr-325	881	31	before	before	ADP
ftr-325	881	32	12/31/2013	12/31/2013	NUM
ftr-325	881	33	.	.	PROPN
ftr-325	882	1	8	8	NUM
ftr-325	882	2	.	.	NOUN
ftr-325	882	3	2012	2012	NUM
ftr-325	882	4	depreciation	depreciation	NOUN
ftr-325	882	5	tables	table	NOUN
ftr-325	882	6	for	for	ADP
ftr-325	882	7	business	business	NOUN
ftr-325	882	8	autos	auto	NOUN
ftr-325	882	9	,	,	PUNCT
ftr-325	882	10	light	light	ADJ
ftr-325	882	11	trucks	truck	NOUN
ftr-325	882	12	,	,	PUNCT
ftr-325	882	13	and	and	CCONJ
ftr-325	882	14	vans	van	NOUN
ftr-325	882	15	are	be	AUX
ftr-325	882	16	to	to	PART
ftr-325	882	17	be	be	AUX
ftr-325	882	18	increased	increase	VERB
ftr-325	882	19	by	by	ADP
ftr-325	882	20	the	the	DET
ftr-325	882	21	2012	2012	NUM
ftr-325	882	22	tax	tax	NOUN
ftr-325	882	23	relief	relief	NOUN
ftr-325	882	24	act	act	NOUN
ftr-325	882	25	with	with	ADP
ftr-325	882	26	an	an	DET
ftr-325	882	27	additional	additional	ADJ
ftr-325	882	28	$	$	SYM
ftr-325	882	29	8,000	8,000	NUM
ftr-325	882	30	of	of	ADP
ftr-325	882	31	first	first	ADJ
ftr-325	882	32	year	year	NOUN
ftr-325	882	33	recovery	recovery	NOUN
ftr-325	882	34	.	.	PUNCT
ftr-325	883	1	rev	rev	PROPN
ftr-325	883	2	.	.	PROPN
ftr-325	883	3	proc	proc	PROPN
ftr-325	883	4	.	.	PUNCT
ftr-325	884	1	2012	2012	NUM
ftr-325	884	2	-	-	SYM
ftr-325	884	3	23	23	NUM
ftr-325	884	4	,	,	PUNCT
ftr-325	884	5	2012	2012	NUM
ftr-325	884	6	-	-	SYM
ftr-325	884	7	14	14	NUM
ftr-325	884	8	i.r.b	i.r.b	NOUN
ftr-325	884	9	.	.	PUNCT
ftr-325	885	1	712	712	NUM
ftr-325	885	2	(	(	PUNCT
ftr-325	885	3	3/2/12	3/2/12	NUM
ftr-325	885	4	)	)	PUNCT
ftr-325	885	5	.	.	PUNCT
ftr-325	886	1	the	the	DET
ftr-325	886	2	irs	irs	PROPN
ftr-325	886	3	published	publish	VERB
ftr-325	886	4	depreciation	depreciation	NOUN
ftr-325	886	5	tables	table	NOUN
ftr-325	886	6	with	with	ADP
ftr-325	886	7	the	the	DET
ftr-325	886	8	depreciation	depreciation	NOUN
ftr-325	886	9	limits	limit	NOUN
ftr-325	886	10	for	for	ADP
ftr-325	886	11	business	business	NOUN
ftr-325	886	12	use	use	NOUN
ftr-325	886	13	of	of	ADP
ftr-325	886	14	small	small	ADJ
ftr-325	886	15	vehicles	vehicle	NOUN
ftr-325	886	16	:	:	PUNCT
ftr-325	886	17	passenger	passenger	NOUN
ftr-325	886	18	automobiles	automobile	NOUN
ftr-325	886	19	with	with	ADP
ftr-325	886	20	§	§	PROPN
ftr-325	886	21	168(k	168(k	NUM
ftr-325	886	22	)	)	PUNCT
ftr-325	886	23	first	first	ADJ
ftr-325	886	24	year	year	NOUN
ftr-325	886	25	recovery	recovery	NOUN
ftr-325	886	26	,	,	PUNCT
ftr-325	886	27	1st	1st	ADJ
ftr-325	886	28	tax	tax	NOUN
ftr-325	886	29	year	year	NOUN
ftr-325	886	30	$	$	SYM
ftr-325	886	31	11,160	11,160	NUM
ftr-325	886	32	2nd	2nd	ADJ
ftr-325	886	33	tax	tax	NOUN
ftr-325	886	34	year	year	NOUN
ftr-325	886	35	$	$	SYM
ftr-325	886	36	5,100	5,100	NUM
ftr-325	886	37	3rd	3rd	ADJ
ftr-325	886	38	tax	tax	NOUN
ftr-325	886	39	year	year	NOUN
ftr-325	886	40	$	$	SYM
ftr-325	886	41	3,050	3,050	NUM
ftr-325	886	42	each	each	DET
ftr-325	886	43	succeeding	succeed	VERB
ftr-325	886	44	year	year	NOUN
ftr-325	886	45	$	$	SYM
ftr-325	886	46	1,875	1,875	NUM
ftr-325	886	47	2013	2013	NUM
ftr-325	886	48	]	]	PUNCT
ftr-325	886	49	recent	recent	ADJ
ftr-325	886	50	developments	development	NOUN
ftr-325	886	51	in	in	ADP
ftr-325	886	52	federal	federal	ADJ
ftr-325	886	53	income	income	NOUN
ftr-325	886	54	taxation	taxation	NOUN
ftr-325	886	55	543	543	NUM
ftr-325	886	56	trucks	truck	NOUN
ftr-325	886	57	and	and	CCONJ
ftr-325	886	58	vans	van	NOUN
ftr-325	886	59	with	with	ADP
ftr-325	886	60	§	§	PROPN
ftr-325	886	61	168(k	168(k	PROPN
ftr-325	886	62	)	)	PUNCT
ftr-325	886	63	first	first	ADJ
ftr-325	886	64	year	year	NOUN
ftr-325	886	65	recovery	recovery	NOUN
ftr-325	886	66	,	,	PUNCT
ftr-325	886	67	1st	1st	ADJ
ftr-325	886	68	tax	tax	NOUN
ftr-325	886	69	year	year	NOUN
ftr-325	886	70	$	$	SYM
ftr-325	886	71	11,360	11,360	NUM
ftr-325	886	72	2nd	2nd	ADJ
ftr-325	886	73	tax	tax	NOUN
ftr-325	886	74	year	year	NOUN
ftr-325	886	75	$	$	SYM
ftr-325	886	76	5,300	5,300	NUM
ftr-325	886	77	3rd	3rd	ADJ
ftr-325	886	78	tax	tax	NOUN
ftr-325	886	79	year	year	NOUN
ftr-325	886	80	$	$	SYM
ftr-325	886	81	3,150	3,150	NUM
ftr-325	886	82	each	each	DET
ftr-325	886	83	succeeding	succeed	VERB
ftr-325	886	84	year	year	NOUN
ftr-325	886	85	$	$	SYM
ftr-325	886	86	1,875	1,875	NUM
ftr-325	886	87	section	section	NOUN
ftr-325	886	88	168(k	168(k	NUM
ftr-325	886	89	)	)	PUNCT
ftr-325	886	90	,	,	PUNCT
ftr-325	886	91	as	as	SCONJ
ftr-325	886	92	extended	extend	VERB
ftr-325	886	93	by	by	ADP
ftr-325	886	94	the	the	DET
ftr-325	886	95	2012	2012	NUM
ftr-325	886	96	act	act	NOUN
ftr-325	886	97	to	to	ADP
ftr-325	886	98	property	property	NOUN
ftr-325	886	99	placed	place	VERB
ftr-325	886	100	in	in	ADP
ftr-325	886	101	service	service	NOUN
ftr-325	886	102	by	by	ADP
ftr-325	886	103	12/31/13	12/31/13	PROPN
ftr-325	886	104	,	,	PUNCT
ftr-325	886	105	provides	provide	VERB
ftr-325	886	106	an	an	DET
ftr-325	886	107	additional	additional	ADJ
ftr-325	886	108	$	$	SYM
ftr-325	886	109	8,000	8,000	NUM
ftr-325	886	110	first	first	ADJ
ftr-325	886	111	year	year	NOUN
ftr-325	886	112	recovery	recovery	NOUN
ftr-325	886	113	passenger	passenger	NOUN
ftr-325	886	114	automobiles	automobile	VERB
ftr-325	886	115	not	not	PART
ftr-325	886	116	eligible	eligible	ADJ
ftr-325	886	117	for	for	ADP
ftr-325	886	118	§	§	PROPN
ftr-325	886	119	168(k	168(k	PROPN
ftr-325	886	120	)	)	PUNCT
ftr-325	886	121	first	first	ADJ
ftr-325	886	122	year	year	NOUN
ftr-325	886	123	recovery	recovery	NOUN
ftr-325	886	124	,	,	PUNCT
ftr-325	886	125	1st	1st	ADJ
ftr-325	886	126	tax	tax	NOUN
ftr-325	886	127	year	year	NOUN
ftr-325	886	128	$	$	SYM
ftr-325	886	129	3,160	3,160	NUM
ftr-325	886	130	2nd	2nd	ADJ
ftr-325	886	131	tax	tax	NOUN
ftr-325	886	132	year	year	NOUN
ftr-325	886	133	$	$	SYM
ftr-325	886	134	5,100	5,100	NUM
ftr-325	886	135	3rd	3rd	ADJ
ftr-325	886	136	tax	tax	NOUN
ftr-325	886	137	year	year	NOUN
ftr-325	886	138	$	$	SYM
ftr-325	886	139	3,050	3,050	NUM
ftr-325	886	140	each	each	DET
ftr-325	886	141	succeeding	succeed	VERB
ftr-325	886	142	year	year	NOUN
ftr-325	886	143	$	$	SYM
ftr-325	886	144	1,875	1,875	NUM
ftr-325	886	145	trucks	truck	NOUN
ftr-325	886	146	and	and	CCONJ
ftr-325	886	147	vans	van	NOUN
ftr-325	886	148	not	not	PART
ftr-325	886	149	eligible	eligible	ADJ
ftr-325	886	150	for	for	ADP
ftr-325	886	151	§	§	PROPN
ftr-325	886	152	168(k	168(k	PROPN
ftr-325	886	153	)	)	PUNCT
ftr-325	886	154	first	first	ADJ
ftr-325	886	155	year	year	NOUN
ftr-325	886	156	recovery	recovery	NOUN
ftr-325	886	157	,	,	PUNCT
ftr-325	886	158	1st	1st	ADJ
ftr-325	886	159	tax	tax	NOUN
ftr-325	886	160	year	year	NOUN
ftr-325	886	161	$	$	SYM
ftr-325	886	162	3,360	3,360	NUM
ftr-325	886	163	2nd	2nd	ADJ
ftr-325	886	164	tax	tax	NOUN
ftr-325	886	165	year	year	NOUN
ftr-325	886	166	$	$	SYM
ftr-325	886	167	5,300	5,300	NUM
ftr-325	886	168	3rd	3rd	ADJ
ftr-325	886	169	tax	tax	NOUN
ftr-325	886	170	year	year	NOUN
ftr-325	886	171	$	$	SYM
ftr-325	886	172	3,150	3,150	NUM
ftr-325	886	173	each	each	DET
ftr-325	886	174	succeeding	succeed	VERB
ftr-325	886	175	year	year	NOUN
ftr-325	886	176	$	$	SYM
ftr-325	886	177	1,875	1,875	NUM
ftr-325	886	178			NOUN
ftr-325	886	179	the	the	DET
ftr-325	886	180	revenue	revenue	NOUN
ftr-325	886	181	procedure	procedure	NOUN
ftr-325	886	182	also	also	ADV
ftr-325	886	183	has	have	VERB
ftr-325	886	184	tables	table	NOUN
ftr-325	886	185	for	for	ADP
ftr-325	886	186	leased	lease	VERB
ftr-325	886	187	vehicles	vehicle	NOUN
ftr-325	886	188	.	.	PUNCT
ftr-325	887	1	9	9	X
ftr-325	887	2	.	.	X
ftr-325	887	3	the	the	DET
ftr-325	887	4	irs	irs	PROPN
ftr-325	887	5	identifies	identify	VERB
ftr-325	887	6	property	property	NOUN
ftr-325	887	7	eligible	eligible	ADJ
ftr-325	887	8	for	for	ADP
ftr-325	887	9	100	100	NUM
ftr-325	887	10	percent	percent	NOUN
ftr-325	887	11	depreciation	depreciation	NOUN
ftr-325	887	12	,	,	PUNCT
ftr-325	887	13	including	include	VERB
ftr-325	887	14	the	the	DET
ftr-325	887	15	unintended	unintended	ADJ
ftr-325	887	16	consequences	consequence	NOUN
ftr-325	887	17	for	for	ADP
ftr-325	887	18	business	business	NOUN
ftr-325	887	19	autos	auto	NOUN
ftr-325	887	20	.	.	PUNCT
ftr-325	888	1	rev	rev	PROPN
ftr-325	888	2	.	.	PROPN
ftr-325	888	3	proc	proc	PROPN
ftr-325	888	4	.	.	PUNCT
ftr-325	889	1	2011	2011	NUM
ftr-325	889	2	-	-	SYM
ftr-325	889	3	26	26	NUM
ftr-325	889	4	,	,	PUNCT
ftr-325	889	5	2011	2011	NUM
ftr-325	889	6	-	-	SYM
ftr-325	889	7	16	16	NUM
ftr-325	889	8	i.r.b	i.r.b	NOUN
ftr-325	889	9	.	.	PUNCT
ftr-325	890	1	664	664	NUM
ftr-325	890	2	(	(	PUNCT
ftr-325	890	3	3/29/11	3/29/11	NUM
ftr-325	890	4	)	)	PUNCT
ftr-325	890	5	.	.	PUNCT
ftr-325	891	1	2010	2010	NUM
ftr-325	891	2	tax	tax	NOUN
ftr-325	891	3	acts	act	NOUN
ftr-325	891	4	extended	extend	VERB
ftr-325	891	5	the	the	DET
ftr-325	891	6	placed	place	VERB
ftr-325	891	7	-	-	PUNCT
ftr-325	891	8	in	in	ADP
ftr-325	891	9	-	-	PUNCT
ftr-325	891	10	service	service	NOUN
ftr-325	891	11	date	date	NOUN
ftr-325	891	12	for	for	SCONJ
ftr-325	891	13	property	property	NOUN
ftr-325	891	14	to	to	PART
ftr-325	891	15	be	be	AUX
ftr-325	891	16	eligible	eligible	ADJ
ftr-325	891	17	for	for	ADP
ftr-325	891	18	the	the	DET
ftr-325	891	19	§	§	PROPN
ftr-325	891	20	168(k)(1	168(k)(1	NUM
ftr-325	891	21	)	)	PUNCT
ftr-325	891	22	50	50	NUM
ftr-325	891	23	percent	percent	NOUN
ftr-325	891	24	first	first	ADJ
ftr-325	891	25	year	year	NOUN
ftr-325	891	26	depreciation	depreciation	NOUN
ftr-325	891	27	allowance	allowance	NOUN
ftr-325	891	28	to	to	ADP
ftr-325	891	29	property	property	NOUN
ftr-325	891	30	placed	place	VERB
ftr-325	891	31	in	in	ADP
ftr-325	891	32	service	service	NOUN
ftr-325	891	33	before	before	ADP
ftr-325	891	34	2013	2013	NUM
ftr-325	891	35	(	(	PUNCT
ftr-325	891	36	2014	2014	NUM
ftr-325	891	37	in	in	ADP
ftr-325	891	38	the	the	DET
ftr-325	891	39	case	case	NOUN
ftr-325	891	40	of	of	ADP
ftr-325	891	41	certain	certain	ADJ
ftr-325	891	42	property	property	NOUN
ftr-325	891	43	described	describe	VERB
ftr-325	891	44	in	in	ADP
ftr-325	891	45	§	§	PROPN
ftr-325	891	46	168(k)(2)(b	168(k)(2)(b	PROPN
ftr-325	891	47	)	)	PUNCT
ftr-325	891	48	and	and	CCONJ
ftr-325	891	49	(	(	PUNCT
ftr-325	891	50	c	c	NOUN
ftr-325	891	51	)	)	PUNCT
ftr-325	891	52	)	)	PUNCT
ftr-325	891	53	and	and	CCONJ
ftr-325	891	54	adopted	adopt	VERB
ftr-325	891	55	§	§	PROPN
ftr-325	891	56	168(k)(5	168(k)(5	NUM
ftr-325	891	57	)	)	PUNCT
ftr-325	891	58	to	to	PART
ftr-325	891	59	allow	allow	VERB
ftr-325	891	60	a	a	DET
ftr-325	891	61	100	100	NUM
ftr-325	891	62	percent	percent	NOUN
ftr-325	891	63	depreciation	depreciation	NOUN
ftr-325	891	64	deduction	deduction	NOUN
ftr-325	891	65	for	for	ADP
ftr-325	891	66	qualified	qualified	ADJ
ftr-325	891	67	property	property	NOUN
ftr-325	891	68	acquired	acquire	VERB
ftr-325	891	69	after	after	ADP
ftr-325	891	70	9/8/10	9/8/10	NUM
ftr-325	891	71	and	and	CCONJ
ftr-325	891	72	before	before	ADP
ftr-325	891	73	1/1/12	1/1/12	NUM
ftr-325	891	74	,	,	PUNCT
ftr-325	891	75	and	and	CCONJ
ftr-325	891	76	placed	place	VERB
ftr-325	891	77	in	in	ADP
ftr-325	891	78	service	service	NOUN
ftr-325	891	79	before	before	ADP
ftr-325	891	80	1/1/12	1/1/12	NUM
ftr-325	891	81	.	.	PUNCT
ftr-325	892	1	the	the	DET
ftr-325	892	2	revenue	revenue	NOUN
ftr-325	892	3	procedure	procedure	NOUN
ftr-325	892	4	sets	set	VERB
ftr-325	892	5	out	out	ADP
ftr-325	892	6	several	several	ADJ
ftr-325	892	7	rules	rule	NOUN
ftr-325	892	8	for	for	ADP
ftr-325	892	9	the	the	DET
ftr-325	892	10	application	application	NOUN
ftr-325	892	11	of	of	ADP
ftr-325	892	12	these	these	DET
ftr-325	892	13	provisions	provision	NOUN
ftr-325	892	14	.	.	PUNCT
ftr-325	893	1			NOUN
ftr-325	893	2	reg	reg	NOUN
ftr-325	893	3	.	.	PUNCT
ftr-325	894	1	§	§	PROPN
ftr-325	894	2	1.168(k)-1(b)(4)(iii)(c)(1	1.168(k)-1(b)(4)(iii)(c)(1	NUM
ftr-325	894	3	)	)	PUNCT
ftr-325	894	4	and	and	CCONJ
ftr-325	894	5	(	(	PUNCT
ftr-325	894	6	2	2	X
ftr-325	894	7	)	)	PUNCT
ftr-325	894	8	provide	provide	VERB
ftr-325	894	9	that	that	SCONJ
ftr-325	894	10	if	if	SCONJ
ftr-325	894	11	the	the	DET
ftr-325	894	12	larger	large	ADJ
ftr-325	894	13	part	part	NOUN
ftr-325	894	14	of	of	ADP
ftr-325	894	15	self	self	NOUN
ftr-325	894	16	-	-	PUNCT
ftr-325	894	17	constructed	construct	VERB
ftr-325	894	18	property	property	NOUN
ftr-325	894	19	commences	commence	NOUN
ftr-325	894	20	before	before	ADP
ftr-325	894	21	the	the	DET
ftr-325	894	22	applicable	applicable	ADJ
ftr-325	894	23	dates	date	NOUN
ftr-325	894	24	for	for	ADP
ftr-325	894	25	the	the	DET
ftr-325	894	26	50	50	NUM
ftr-325	894	27	percent	percent	NOUN
ftr-325	894	28	depreciation	depreciation	NOUN
ftr-325	894	29	deduction	deduction	NOUN
ftr-325	894	30	,	,	PUNCT
ftr-325	894	31	components	component	NOUN
ftr-325	894	32	selfconstructed	selfconstructe	VERB
ftr-325	894	33	after	after	ADP
ftr-325	894	34	the	the	DET
ftr-325	894	35	effective	effective	ADJ
ftr-325	894	36	date	date	NOUN
ftr-325	894	37	are	be	AUX
ftr-325	894	38	also	also	ADV
ftr-325	894	39	ineligible	ineligible	ADJ
ftr-325	894	40	for	for	ADP
ftr-325	894	41	the	the	DET
ftr-325	894	42	accelerated	accelerate	VERB
ftr-325	894	43	deduction	deduction	NOUN
ftr-325	894	44	.	.	PUNCT
ftr-325	895	1	if	if	SCONJ
ftr-325	895	2	the	the	DET
ftr-325	895	3	construction	construction	NOUN
ftr-325	895	4	of	of	ADP
ftr-325	895	5	the	the	DET
ftr-325	895	6	larger	large	ADJ
ftr-325	895	7	part	part	NOUN
ftr-325	895	8	of	of	ADP
ftr-325	895	9	self	self	NOUN
ftr-325	895	10	-	-	PUNCT
ftr-325	895	11	constructed	construct	VERB
ftr-325	895	12	property	property	NOUN
ftr-325	895	13	begins	begin	VERB
ftr-325	895	14	before	before	ADP
ftr-325	895	15	9/9/10	9/9/10	NUM
ftr-325	895	16	,	,	PUNCT
ftr-325	895	17	but	but	CCONJ
ftr-325	895	18	the	the	DET
ftr-325	895	19	qualified	qualified	ADJ
ftr-325	895	20	property	property	NOUN
ftr-325	895	21	otherwise	otherwise	ADV
ftr-325	895	22	qualifies	qualify	VERB
ftr-325	895	23	for	for	ADP
ftr-325	895	24	the	the	DET
ftr-325	895	25	50	50	NUM
ftr-325	895	26	percent	percent	NOUN
ftr-325	895	27	depreciation	depreciation	NOUN
ftr-325	895	28	deduction	deduction	NOUN
ftr-325	895	29	,	,	PUNCT
ftr-325	895	30	self	self	NOUN
ftr-325	895	31	-	-	PUNCT
ftr-325	895	32	constructed	construct	VERB
ftr-325	895	33	components	component	NOUN
ftr-325	895	34	after	after	ADP
ftr-325	895	35	9/9/10	9/9/10	NUM
ftr-325	895	36	,	,	PUNCT
ftr-325	896	1	that	that	SCONJ
ftr-325	896	2	544	544	NUM
ftr-325	896	3	florida	florida	PROPN
ftr-325	896	4	tax	tax	NOUN
ftr-325	896	5	review	review	NOUN
ftr-325	896	6	[	[	X
ftr-325	896	7	vol	vol	NOUN
ftr-325	896	8	.	.	PUNCT
ftr-325	896	9	13:10	13:10	NUM
ftr-325	896	10	are	be	AUX
ftr-325	896	11	qualified	qualified	ADJ
ftr-325	896	12	property	property	NOUN
ftr-325	896	13	may	may	AUX
ftr-325	896	14	be	be	AUX
ftr-325	896	15	subject	subject	ADJ
ftr-325	896	16	to	to	ADP
ftr-325	896	17	an	an	DET
ftr-325	896	18	election	election	NOUN
ftr-325	896	19	to	to	PART
ftr-325	896	20	claim	claim	VERB
ftr-325	896	21	100	100	NUM
ftr-325	896	22	percent	percent	NOUN
ftr-325	896	23	depreciation	depreciation	NOUN
ftr-325	896	24	deductions	deduction	NOUN
ftr-325	896	25	with	with	ADP
ftr-325	896	26	respect	respect	NOUN
ftr-325	896	27	to	to	ADP
ftr-325	896	28	the	the	DET
ftr-325	896	29	component	component	NOUN
ftr-325	896	30	.	.	PUNCT
ftr-325	897	1			NOUN
ftr-325	897	2	section	section	PROPN
ftr-325	897	3	168(k)(2)(d)(iii	168(k)(2)(d)(iii	PROPN
ftr-325	897	4	)	)	PUNCT
ftr-325	897	5	provides	provide	VERB
ftr-325	897	6	an	an	DET
ftr-325	897	7	election	election	NOUN
ftr-325	897	8	not	not	PART
ftr-325	897	9	to	to	PART
ftr-325	897	10	claim	claim	VERB
ftr-325	897	11	first	first	ADJ
ftr-325	897	12	year	year	NOUN
ftr-325	897	13	depreciation	depreciation	NOUN
ftr-325	897	14	with	with	ADP
ftr-325	897	15	respect	respect	NOUN
ftr-325	897	16	to	to	ADP
ftr-325	897	17	a	a	DET
ftr-325	897	18	―class	―class	NOUN
ftr-325	897	19	of	of	ADP
ftr-325	897	20	property‖	property‖	PROPN
ftr-325	897	21	placed	place	VERB
ftr-325	897	22	in	in	ADP
ftr-325	897	23	service	service	NOUN
ftr-325	897	24	during	during	ADP
ftr-325	897	25	the	the	DET
ftr-325	897	26	taxable	taxable	ADJ
ftr-325	897	27	year	year	NOUN
ftr-325	897	28	.	.	PUNCT
ftr-325	898	1	reg	reg	NOUN
ftr-325	898	2	.	.	PUNCT
ftr-325	899	1	§	§	PROPN
ftr-325	899	2	1.168(k)-1(e)(2)(i	1.168(k)-1(e)(2)(i	PROPN
ftr-325	899	3	)	)	PUNCT
ftr-325	899	4	applies	apply	VERB
ftr-325	899	5	the	the	DET
ftr-325	899	6	election	election	NOUN
ftr-325	899	7	to	to	ADP
ftr-325	899	8	each	each	DET
ftr-325	899	9	class	class	NOUN
ftr-325	899	10	of	of	ADP
ftr-325	899	11	property	property	NOUN
ftr-325	899	12	described	describe	VERB
ftr-325	899	13	in	in	ADP
ftr-325	899	14	§	§	PROPN
ftr-325	899	15	168(e	168(e	PROPN
ftr-325	899	16	)	)	PUNCT
ftr-325	899	17	.	.	PUNCT
ftr-325	900	1	the	the	DET
ftr-325	900	2	revenue	revenue	NOUN
ftr-325	900	3	procedure	procedure	NOUN
ftr-325	900	4	allows	allow	VERB
ftr-325	900	5	an	an	DET
ftr-325	900	6	election	election	NOUN
ftr-325	900	7	to	to	PART
ftr-325	900	8	claim	claim	VERB
ftr-325	900	9	50	50	NUM
ftr-325	900	10	percent	percent	NOUN
ftr-325	900	11	first	first	ADJ
ftr-325	900	12	year	year	NOUN
ftr-325	900	13	depreciation	depreciation	NOUN
ftr-325	900	14	rather	rather	ADV
ftr-325	900	15	than	than	ADP
ftr-325	900	16	100	100	NUM
ftr-325	900	17	percent	percent	NOUN
ftr-325	900	18	depreciation	depreciation	NOUN
ftr-325	900	19	for	for	ADP
ftr-325	900	20	a	a	DET
ftr-325	900	21	class	class	NOUN
ftr-325	900	22	of	of	ADP
ftr-325	900	23	property	property	NOUN
ftr-325	900	24	.	.	PUNCT
ftr-325	901	1	a.	a.	NOUN
ftr-325	902	1	the	the	DET
ftr-325	902	2	passenger	passenger	NOUN
ftr-325	902	3	automobile	automobile	NOUN
ftr-325	902	4	anomaly	anomaly	NOUN
ftr-325	902	5	.	.	PUNCT
ftr-325	903	1	the	the	DET
ftr-325	903	2	additional	additional	ADJ
ftr-325	903	3	first	first	ADJ
ftr-325	903	4	year	year	NOUN
ftr-325	903	5	depreciation	depreciation	NOUN
ftr-325	903	6	allowance	allowance	NOUN
ftr-325	903	7	is	be	AUX
ftr-325	903	8	limited	limit	VERB
ftr-325	903	9	to	to	ADP
ftr-325	903	10	$	$	SYM
ftr-325	903	11	8,000	8,000	NUM
ftr-325	903	12	for	for	ADP
ftr-325	903	13	passenger	passenger	NOUN
ftr-325	903	14	automobiles	automobile	NOUN
ftr-325	903	15	and	and	CCONJ
ftr-325	903	16	light	light	ADJ
ftr-325	903	17	trucks	truck	NOUN
ftr-325	903	18	subject	subject	ADJ
ftr-325	903	19	to	to	ADP
ftr-325	903	20	the	the	DET
ftr-325	903	21	§	§	PROPN
ftr-325	903	22	280f	280f	NOUN
ftr-325	903	23	limitations	limitation	NOUN
ftr-325	903	24	(	(	PUNCT
ftr-325	903	25	$	$	SYM
ftr-325	903	26	3,060	3,060	NUM
ftr-325	903	27	,	,	PUNCT
ftr-325	903	28	$	$	SYM
ftr-325	903	29	4,900	4,900	NUM
ftr-325	903	30	,	,	PUNCT
ftr-325	903	31	$	$	SYM
ftr-325	903	32	2,950	2,950	NUM
ftr-325	903	33	in	in	ADP
ftr-325	903	34	years	year	NOUN
ftr-325	903	35	one	one	NUM
ftr-325	903	36	through	through	ADP
ftr-325	903	37	three	three	NUM
ftr-325	903	38	respectively	respectively	ADV
ftr-325	903	39	,	,	PUNCT
ftr-325	903	40	and	and	CCONJ
ftr-325	903	41	$	$	SYM
ftr-325	903	42	1,775	1,775	NUM
ftr-325	903	43	in	in	ADP
ftr-325	903	44	years	year	NOUN
ftr-325	903	45	four	four	NUM
ftr-325	903	46	through	through	ADP
ftr-325	903	47	six	six	NUM
ftr-325	903	48	)	)	PUNCT
ftr-325	903	49	.	.	PUNCT
ftr-325	904	1	thus	thus	ADV
ftr-325	904	2	the	the	DET
ftr-325	904	3	first	first	ADJ
ftr-325	904	4	year	year	NOUN
ftr-325	904	5	depreciation	depreciation	NOUN
ftr-325	904	6	allowance	allowance	NOUN
ftr-325	904	7	in	in	ADP
ftr-325	904	8	year	year	NOUN
ftr-325	904	9	one	one	NUM
ftr-325	904	10	is	be	AUX
ftr-325	904	11	$	$	SYM
ftr-325	904	12	11,060	11,060	NUM
ftr-325	904	13	(	(	PUNCT
ftr-325	904	14	$	$	SYM
ftr-325	904	15	3,060	3,060	NUM
ftr-325	904	16	plus	plus	CCONJ
ftr-325	904	17	$	$	SYM
ftr-325	904	18	8,000	8,000	NUM
ftr-325	904	19	)	)	PUNCT
ftr-325	904	20	.	.	PUNCT
ftr-325	905	1	this	this	DET
ftr-325	905	2	allowance	allowance	NOUN
ftr-325	905	3	is	be	AUX
ftr-325	905	4	treated	treat	VERB
ftr-325	905	5	as	as	ADP
ftr-325	905	6	the	the	DET
ftr-325	905	7	100	100	NUM
ftr-325	905	8	percent	percent	NOUN
ftr-325	905	9	depreciation	depreciation	NOUN
ftr-325	905	10	deduction	deduction	NOUN
ftr-325	905	11	.	.	PUNCT
ftr-325	906	1	under	under	ADP
ftr-325	906	2	§	§	PROPN
ftr-325	906	3	280f(a)(1)(b)(i	280f(a)(1)(b)(i	NUM
ftr-325	906	4	)	)	PUNCT
ftr-325	906	5	,	,	PUNCT
ftr-325	906	6	unrecovered	unrecovered	ADJ
ftr-325	906	7	passenger	passenger	NOUN
ftr-325	906	8	automobile	automobile	NOUN
ftr-325	906	9	basis	basis	NOUN
ftr-325	906	10	is	be	AUX
ftr-325	906	11	treated	treat	VERB
ftr-325	906	12	as	as	ADP
ftr-325	906	13	a	a	DET
ftr-325	906	14	deductible	deductible	ADJ
ftr-325	906	15	expense	expense	NOUN
ftr-325	906	16	(	(	PUNCT
ftr-325	906	17	up	up	ADP
ftr-325	906	18	to	to	PART
ftr-325	906	19	$	$	SYM
ftr-325	906	20	1,775	1,775	NUM
ftr-325	906	21	)	)	PUNCT
ftr-325	906	22	in	in	ADP
ftr-325	906	23	each	each	DET
ftr-325	906	24	year	year	NOUN
ftr-325	906	25	after	after	ADP
ftr-325	906	26	the	the	DET
ftr-325	906	27	sixth	sixth	ADJ
ftr-325	906	28	year	year	NOUN
ftr-325	906	29	.	.	PUNCT
ftr-325	907	1	unless	unless	SCONJ
ftr-325	907	2	the	the	DET
ftr-325	907	3	taxpayer	taxpayer	NOUN
ftr-325	907	4	elects	elect	NOUN
ftr-325	907	5	to	to	PART
ftr-325	907	6	forego	forego	VERB
ftr-325	907	7	100	100	NUM
ftr-325	907	8	percent	percent	NOUN
ftr-325	907	9	depreciation	depreciation	NOUN
ftr-325	907	10	recovery	recovery	NOUN
ftr-325	907	11	with	with	ADP
ftr-325	907	12	respect	respect	NOUN
ftr-325	907	13	to	to	ADP
ftr-325	907	14	a	a	DET
ftr-325	907	15	passenger	passenger	NOUN
ftr-325	907	16	automobile	automobile	NOUN
ftr-325	907	17	,	,	PUNCT
ftr-325	907	18	the	the	DET
ftr-325	907	19	taxpayer	taxpayer	NOUN
ftr-325	907	20	would	would	AUX
ftr-325	907	21	be	be	AUX
ftr-325	907	22	treated	treat	VERB
ftr-325	907	23	as	as	ADP
ftr-325	907	24	claiming	claim	VERB
ftr-325	907	25	100	100	NUM
ftr-325	907	26	percent	percent	NOUN
ftr-325	907	27	depreciation	depreciation	NOUN
ftr-325	907	28	in	in	ADP
ftr-325	907	29	year	year	NOUN
ftr-325	907	30	one	one	NUM
ftr-325	907	31	,	,	PUNCT
ftr-325	907	32	with	with	ADP
ftr-325	907	33	no	no	DET
ftr-325	907	34	further	further	ADJ
ftr-325	907	35	deductions	deduction	NOUN
ftr-325	907	36	allowable	allowable	ADJ
ftr-325	907	37	in	in	ADP
ftr-325	907	38	years	year	NOUN
ftr-325	907	39	two	two	NUM
ftr-325	907	40	through	through	ADP
ftr-325	907	41	six	six	NUM
ftr-325	907	42	.	.	PUNCT
ftr-325	908	1	the	the	DET
ftr-325	908	2	revenue	revenue	NOUN
ftr-325	908	3	procedure	procedure	NOUN
ftr-325	908	4	provides	provide	VERB
ftr-325	908	5	a	a	DET
ftr-325	908	6	safe	safe	ADJ
ftr-325	908	7	harbor	harbor	NOUN
ftr-325	908	8	method	method	NOUN
ftr-325	908	9	of	of	ADP
ftr-325	908	10	accounting	account	VERB
ftr-325	908	11	that	that	SCONJ
ftr-325	908	12	the	the	DET
ftr-325	908	13	taxpayer	taxpayer	NOUN
ftr-325	908	14	is	be	AUX
ftr-325	908	15	deemed	deem	VERB
ftr-325	908	16	to	to	PART
ftr-325	908	17	apply	apply	VERB
ftr-325	908	18	by	by	ADP
ftr-325	908	19	deducting	deduct	VERB
ftr-325	908	20	depreciation	depreciation	NOUN
ftr-325	908	21	of	of	ADP
ftr-325	908	22	the	the	DET
ftr-325	908	23	passenger	passenger	NOUN
ftr-325	908	24	automobile	automobile	NOUN
ftr-325	908	25	for	for	ADP
ftr-325	908	26	the	the	DET
ftr-325	908	27	first	first	ADJ
ftr-325	908	28	taxable	taxable	ADJ
ftr-325	908	29	year	year	NOUN
ftr-325	908	30	succeeding	succeed	VERB
ftr-325	908	31	the	the	DET
ftr-325	908	32	placed	place	VERB
ftr-325	908	33	-	-	PUNCT
ftr-325	908	34	in	in	ADP
ftr-325	908	35	-	-	PUNCT
ftr-325	908	36	service	service	NOUN
ftr-325	908	37	year	year	NOUN
ftr-325	908	38	.	.	PUNCT
ftr-325	909	1	in	in	ADP
ftr-325	909	2	effect	effect	NOUN
ftr-325	909	3	,	,	PUNCT
ftr-325	909	4	the	the	DET
ftr-325	909	5	revenue	revenue	NOUN
ftr-325	909	6	procedure	procedure	NOUN
ftr-325	909	7	continues	continue	VERB
ftr-325	909	8	to	to	PART
ftr-325	909	9	treat	treat	VERB
ftr-325	909	10	passenger	passenger	NOUN
ftr-325	909	11	automobile	automobile	NOUN
ftr-325	909	12	and	and	CCONJ
ftr-325	909	13	light	light	NOUN
ftr-325	909	14	truck	truck	NOUN
ftr-325	909	15	depreciation	depreciation	NOUN
ftr-325	909	16	as	as	SCONJ
ftr-325	909	17	if	if	SCONJ
ftr-325	909	18	the	the	DET
ftr-325	909	19	first	first	ADJ
ftr-325	909	20	year	year	NOUN
ftr-325	909	21	deduction	deduction	NOUN
ftr-325	909	22	were	be	AUX
ftr-325	909	23	50	50	NUM
ftr-325	909	24	percent	percent	NOUN
ftr-325	909	25	depreciation	depreciation	NOUN
ftr-325	909	26	.	.	PUNCT
ftr-325	910	1	b.	b.	PROPN
ftr-325	911	1	the	the	DET
ftr-325	911	2	2012	2012	NUM
ftr-325	911	3	act	act	NOUN
ftr-325	911	4	extends	extend	VERB
ftr-325	911	5	the	the	DET
ftr-325	911	6	eligibility	eligibility	NOUN
ftr-325	911	7	to	to	ADP
ftr-325	911	8	property	property	NOUN
ftr-325	911	9	placed	place	VERB
ftr-325	911	10	in	in	ADP
ftr-325	911	11	service	service	NOUN
ftr-325	911	12	before	before	ADP
ftr-325	911	13	1/1/14	1/1/14	NUM
ftr-325	911	14	.	.	PROPN
ftr-325	912	1	10	10	NUM
ftr-325	912	2	.	.	PUNCT
ftr-325	912	3	not	not	PART
ftr-325	912	4	all	all	DET
ftr-325	912	5	self	self	NOUN
ftr-325	912	6	-	-	PUNCT
ftr-325	912	7	created	create	VERB
ftr-325	912	8	intangibles	intangible	NOUN
ftr-325	912	9	are	be	AUX
ftr-325	912	10	nonamortizable	nonamortizable	ADJ
ftr-325	912	11	.	.	PUNCT
ftr-325	913	1	fitch	fitch	PROPN
ftr-325	913	2	v.	v.	PROPN
ftr-325	913	3	commissioner	commissioner	PROPN
ftr-325	913	4	,	,	PUNCT
ftr-325	913	5	t.c	t.c	PROPN
ftr-325	913	6	.	.	PROPN
ftr-325	913	7	memo	memo	NOUN
ftr-325	913	8	.	.	PUNCT
ftr-325	914	1	2012	2012	NUM
ftr-325	914	2	-	-	SYM
ftr-325	914	3	358	358	NUM
ftr-325	914	4	(	(	PUNCT
ftr-325	914	5	12/26/12	12/26/12	PROPN
ftr-325	914	6	)	)	PUNCT
ftr-325	914	7	.	.	PUNCT
ftr-325	915	1	the	the	DET
ftr-325	915	2	taxpayer	taxpayer	NOUN
ftr-325	915	3	sold	sell	VERB
ftr-325	915	4	his	his	PRON
ftr-325	915	5	cpa	cpa	NOUN
ftr-325	915	6	practice	practice	NOUN
ftr-325	915	7	to	to	ADP
ftr-325	915	8	another	another	DET
ftr-325	915	9	accountant	accountant	NOUN
ftr-325	915	10	for	for	ADP
ftr-325	915	11	$	$	SYM
ftr-325	915	12	900,000	900,000	NUM
ftr-325	915	13	after	after	ADP
ftr-325	915	14	suffering	suffer	VERB
ftr-325	915	15	severe	severe	ADJ
ftr-325	915	16	medical	medical	ADJ
ftr-325	915	17	problems	problem	NOUN
ftr-325	915	18	that	that	PRON
ftr-325	915	19	led	lead	VERB
ftr-325	915	20	to	to	ADP
ftr-325	915	21	brain	brain	NOUN
ftr-325	915	22	surgery	surgery	NOUN
ftr-325	915	23	.	.	PUNCT
ftr-325	916	1	approximately	approximately	ADV
ftr-325	916	2	4	4	NUM
ftr-325	916	3	-	-	SYM
ftr-325	916	4	1/2	1/2	NUM
ftr-325	916	5	months	month	NOUN
ftr-325	916	6	after	after	ADP
ftr-325	916	7	the	the	DET
ftr-325	916	8	sale	sale	NOUN
ftr-325	916	9	,	,	PUNCT
ftr-325	916	10	the	the	DET
ftr-325	916	11	purchaser	purchaser	NOUN
ftr-325	916	12	suffered	suffer	VERB
ftr-325	916	13	a	a	DET
ftr-325	916	14	seizure	seizure	NOUN
ftr-325	916	15	and	and	CCONJ
ftr-325	916	16	was	be	AUX
ftr-325	916	17	hospitalized	hospitalize	VERB
ftr-325	916	18	.	.	PUNCT
ftr-325	917	1	five	five	NUM
ftr-325	917	2	days	day	NOUN
ftr-325	917	3	later	later	ADV
ftr-325	917	4	,	,	PUNCT
ftr-325	917	5	the	the	DET
ftr-325	917	6	purchaser	purchaser	NOUN
ftr-325	917	7	sold	sell	VERB
ftr-325	917	8	the	the	DET
ftr-325	917	9	practice	practice	NOUN
ftr-325	917	10	back	back	ADV
ftr-325	917	11	to	to	ADP
ftr-325	917	12	the	the	DET
ftr-325	917	13	taxpayer	taxpayer	NOUN
ftr-325	917	14	for	for	ADP
ftr-325	917	15	$	$	SYM
ftr-325	917	16	900,000	900,000	NUM
ftr-325	917	17	.	.	PUNCT
ftr-325	918	1	the	the	DET
ftr-325	918	2	taxpayer	taxpayer	NOUN
ftr-325	918	3	claimed	claim	VERB
ftr-325	918	4	§	§	PROPN
ftr-325	918	5	197	197	NUM
ftr-325	918	6	amortization	amortization	NOUN
ftr-325	918	7	deductions	deduction	NOUN
ftr-325	918	8	with	with	ADP
ftr-325	918	9	respect	respect	NOUN
ftr-325	918	10	to	to	ADP
ftr-325	918	11	the	the	DET
ftr-325	918	12	cost	cost	NOUN
ftr-325	918	13	of	of	ADP
ftr-325	918	14	intangibles	intangible	NOUN
ftr-325	918	15	reflected	reflect	VERB
ftr-325	918	16	in	in	ADP
ftr-325	918	17	the	the	DET
ftr-325	918	18	$	$	SYM
ftr-325	918	19	900,000	900,000	NUM
ftr-325	918	20	repurchase	repurchase	NOUN
ftr-325	918	21	price	price	NOUN
ftr-325	918	22	,	,	PUNCT
ftr-325	918	23	and	and	CCONJ
ftr-325	918	24	the	the	DET
ftr-325	918	25	irs	irs	PROPN
ftr-325	918	26	denied	deny	VERB
ftr-325	918	27	the	the	DET
ftr-325	918	28	deductions	deduction	NOUN
ftr-325	918	29	.	.	PUNCT
ftr-325	919	1	the	the	DET
ftr-325	919	2	irs	irs	PROPN
ftr-325	919	3	position	position	NOUN
ftr-325	919	4	was	be	AUX
ftr-325	919	5	based	base	VERB
ftr-325	919	6	on	on	ADP
ftr-325	919	7	alternative	alternative	ADJ
ftr-325	919	8	arguments	argument	NOUN
ftr-325	919	9	that	that	SCONJ
ftr-325	919	10	(	(	PUNCT
ftr-325	919	11	1	1	X
ftr-325	919	12	)	)	PUNCT
ftr-325	919	13	―‗the	―‗the	PRON
ftr-325	919	14	alleged	allege	VERB
ftr-325	919	15	sales	sale	NOUN
ftr-325	919	16	agreements	agreement	NOUN
ftr-325	919	17	petitioners	petitioner	NOUN
ftr-325	919	18	submitted	submit	VERB
ftr-325	919	19	are	be	AUX
ftr-325	919	20	untrustworthy	untrustworthy	ADJ
ftr-325	919	21	and	and	CCONJ
ftr-325	919	22	the	the	DET
ftr-325	919	23	alleged	allege	VERB
ftr-325	919	24	sales	sale	NOUN
ftr-325	919	25	did	do	AUX
ftr-325	919	26	not	not	PART
ftr-325	919	27	take	take	VERB
ftr-325	919	28	place,‘‖	place,‘‖	NOUN
ftr-325	919	29	(	(	PUNCT
ftr-325	919	30	2	2	NUM
ftr-325	919	31	)	)	PUNCT
ftr-325	919	32	that	that	SCONJ
ftr-325	919	33	the	the	DET
ftr-325	919	34	original	original	ADJ
ftr-325	919	35	transaction	transaction	NOUN
ftr-325	919	36	was	be	AUX
ftr-325	919	37	rescinded	rescind	VERB
ftr-325	919	38	,	,	PUNCT
ftr-325	919	39	and	and	CCONJ
ftr-325	919	40	(	(	PUNCT
ftr-325	919	41	3	3	X
ftr-325	919	42	)	)	PUNCT
ftr-325	919	43	that	that	SCONJ
ftr-325	919	44	the	the	DET
ftr-325	919	45	taxpayer	taxpayer	NOUN
ftr-325	919	46	reacquired	reacquire	VERB
ftr-325	919	47	self	self	NOUN
ftr-325	919	48	-	-	PUNCT
ftr-325	919	49	created	create	VERB
ftr-325	919	50	intangibles	intangible	NOUN
ftr-325	919	51	in	in	ADP
ftr-325	919	52	a	a	DET
ftr-325	919	53	series	series	NOUN
ftr-325	919	54	of	of	ADP
ftr-325	919	55	related	related	ADJ
ftr-325	919	56	transactions	transaction	NOUN
ftr-325	919	57	.	.	PUNCT
ftr-325	920	1	the	the	DET
ftr-325	920	2	tax	tax	NOUN
ftr-325	920	3	2013	2013	NUM
ftr-325	920	4	]	]	PUNCT
ftr-325	920	5	recent	recent	ADJ
ftr-325	920	6	developments	development	NOUN
ftr-325	920	7	in	in	ADP
ftr-325	920	8	federal	federal	ADJ
ftr-325	920	9	income	income	NOUN
ftr-325	920	10	taxation	taxation	NOUN
ftr-325	920	11	545	545	NUM
ftr-325	920	12	court	court	NOUN
ftr-325	920	13	(	(	PUNCT
ftr-325	920	14	judge	judge	PROPN
ftr-325	920	15	vasquez	vasquez	PROPN
ftr-325	920	16	)	)	PUNCT
ftr-325	920	17	found	find	VERB
ftr-325	920	18	that	that	SCONJ
ftr-325	920	19	in	in	ADP
ftr-325	920	20	light	light	NOUN
ftr-325	920	21	of	of	ADP
ftr-325	920	22	the	the	DET
ftr-325	920	23	circumstances	circumstance	NOUN
ftr-325	920	24	leading	lead	VERB
ftr-325	920	25	to	to	ADP
ftr-325	920	26	each	each	DET
ftr-325	920	27	transaction	transaction	NOUN
ftr-325	920	28	,	,	PUNCT
ftr-325	920	29	the	the	DET
ftr-325	920	30	two	two	NUM
ftr-325	920	31	sales	sale	NOUN
ftr-325	920	32	and	and	CCONJ
ftr-325	920	33	purchase	purchase	NOUN
ftr-325	920	34	transactions	transaction	NOUN
ftr-325	920	35	were	be	AUX
ftr-325	920	36	unrelated	unrelated	ADJ
ftr-325	920	37	and	and	CCONJ
ftr-325	920	38	genuine	genuine	ADJ
ftr-325	920	39	.	.	PUNCT
ftr-325	921	1	furthermore	furthermore	ADV
ftr-325	921	2	,	,	PUNCT
ftr-325	921	3	the	the	DET
ftr-325	921	4	second	second	ADJ
ftr-325	921	5	transaction	transaction	NOUN
ftr-325	921	6	was	be	AUX
ftr-325	921	7	not	not	PART
ftr-325	921	8	a	a	DET
ftr-325	921	9	mere	mere	ADJ
ftr-325	921	10	rescission	rescission	NOUN
ftr-325	921	11	.	.	PUNCT
ftr-325	922	1	thus	thus	ADV
ftr-325	922	2	,	,	PUNCT
ftr-325	922	3	the	the	DET
ftr-325	922	4	exception	exception	NOUN
ftr-325	922	5	to	to	ADP
ftr-325	922	6	the	the	DET
ftr-325	922	7	prohibition	prohibition	NOUN
ftr-325	922	8	on	on	ADP
ftr-325	922	9	amortization	amortization	NOUN
ftr-325	922	10	of	of	ADP
ftr-325	922	11	certain	certain	ADJ
ftr-325	922	12	self	self	NOUN
ftr-325	922	13	-	-	PUNCT
ftr-325	922	14	created	create	VERB
ftr-325	922	15	intangibles	intangible	NOUN
ftr-325	922	16	in	in	ADP
ftr-325	922	17	reg	reg	NOUN
ftr-325	922	18	.	.	PUNCT
ftr-325	923	1	§	§	PROPN
ftr-325	923	2	1.197	1.197	NUM
ftr-325	923	3	-	-	SYM
ftr-325	923	4	2(d)(2)(iii)(c	2(d)(2)(iii)(c	NUM
ftr-325	923	5	)	)	PUNCT
ftr-325	923	6	,	,	PUNCT
ftr-325	923	7	which	which	PRON
ftr-325	923	8	allows	allow	VERB
ftr-325	923	9	amortization	amortization	NOUN
ftr-325	923	10	if	if	SCONJ
ftr-325	923	11	a	a	DET
ftr-325	923	12	taxpayer	taxpayer	NOUN
ftr-325	923	13	disposes	dispose	VERB
ftr-325	923	14	of	of	ADP
ftr-325	923	15	a	a	DET
ftr-325	923	16	self	self	NOUN
ftr-325	923	17	-	-	PUNCT
ftr-325	923	18	created	create	VERB
ftr-325	923	19	intangible	intangible	ADJ
ftr-325	923	20	and	and	CCONJ
ftr-325	923	21	subsequently	subsequently	ADV
ftr-325	923	22	reacquires	reacquire	VERB
ftr-325	923	23	the	the	DET
ftr-325	923	24	intangible	intangible	NOUN
ftr-325	923	25	from	from	ADP
ftr-325	923	26	a	a	DET
ftr-325	923	27	seller	seller	NOUN
ftr-325	923	28	(	(	PUNCT
ftr-325	923	29	in	in	ADP
ftr-325	923	30	whose	whose	DET
ftr-325	923	31	hands	hand	NOUN
ftr-325	923	32	the	the	DET
ftr-325	923	33	intangible	intangible	NOUN
ftr-325	923	34	is	be	AUX
ftr-325	923	35	amortizable	amortizable	ADJ
ftr-325	923	36	)	)	PUNCT
ftr-325	923	37	in	in	ADP
ftr-325	923	38	an	an	DET
ftr-325	923	39	unrelated	unrelated	ADJ
ftr-325	923	40	transaction	transaction	NOUN
ftr-325	923	41	,	,	PUNCT
ftr-325	923	42	applied	apply	VERB
ftr-325	923	43	.	.	PUNCT
ftr-325	924	1	11	11	NUM
ftr-325	924	2	.	.	PUNCT
ftr-325	925	1	tax	tax	NOUN
ftr-325	925	2	incentives	incentive	NOUN
ftr-325	925	3	for	for	ADP
ftr-325	925	4	―first	―first	PRON
ftr-325	925	5	peoples‖	peoples‖	PROPN
ftr-325	925	6	—	—	PUNCT
ftr-325	925	7	accelerated	accelerate	VERB
ftr-325	925	8	depreciation	depreciation	NOUN
ftr-325	925	9	for	for	ADP
ftr-325	925	10	property	property	NOUN
ftr-325	925	11	on	on	ADP
ftr-325	925	12	indian	indian	ADJ
ftr-325	925	13	reservations	reservation	NOUN
ftr-325	925	14	is	be	AUX
ftr-325	925	15	extended	extend	VERB
ftr-325	925	16	.	.	PUNCT
ftr-325	926	1	the	the	DET
ftr-325	926	2	2012	2012	NUM
ftr-325	926	3	tax	tax	NOUN
ftr-325	926	4	relief	relief	NOUN
ftr-325	926	5	act	act	NOUN
ftr-325	926	6	,	,	PUNCT
ftr-325	926	7	extends	extend	VERB
ftr-325	926	8	the	the	DET
ftr-325	926	9	shortened	shorten	VERB
ftr-325	926	10	recovery	recovery	NOUN
ftr-325	926	11	periods	period	NOUN
ftr-325	926	12	of	of	ADP
ftr-325	926	13	§	§	PROPN
ftr-325	926	14	168(j	168(j	PROPN
ftr-325	926	15	)	)	PUNCT
ftr-325	926	16	to	to	ADP
ftr-325	926	17	property	property	NOUN
ftr-325	926	18	placed	place	VERB
ftr-325	926	19	in	in	ADP
ftr-325	926	20	service	service	NOUN
ftr-325	926	21	on	on	ADP
ftr-325	926	22	indian	indian	ADJ
ftr-325	926	23	reservations	reservation	NOUN
ftr-325	926	24	before	before	ADP
ftr-325	926	25	12/31/13	12/31/13	PROPN
ftr-325	926	26	.	.	PUNCT
ftr-325	927	1	f.	f.	PROPN
ftr-325	927	2	credits	credits	PROPN
ftr-325	927	3	1	1	NUM
ftr-325	927	4	.	.	PUNCT
ftr-325	928	1	save	save	VERB
ftr-325	928	2	energy	energy	NOUN
ftr-325	928	3	,	,	PUNCT
ftr-325	928	4	save	save	VERB
ftr-325	928	5	taxes	taxis	NOUN
ftr-325	928	6	.	.	PUNCT
ftr-325	929	1	notice	notice	VERB
ftr-325	929	2	2012	2012	NUM
ftr-325	929	3	-	-	SYM
ftr-325	929	4	26	26	NUM
ftr-325	929	5	,	,	PUNCT
ftr-325	929	6	2012	2012	NUM
ftr-325	929	7	-	-	SYM
ftr-325	929	8	17	17	NUM
ftr-325	929	9	i.r.b	i.r.b	NOUN
ftr-325	929	10	.	.	PUNCT
ftr-325	930	1	847	847	NUM
ftr-325	930	2	(	(	PUNCT
ftr-325	930	3	3/28/12	3/28/12	NUM
ftr-325	930	4	)	)	PUNCT
ftr-325	930	5	.	.	PUNCT
ftr-325	931	1	perpetually	perpetually	ADV
ftr-325	931	2	extended	extend	VERB
ftr-325	931	3	§	§	PROPN
ftr-325	931	4	179d	179d	NUM
ftr-325	931	5	(	(	PUNCT
ftr-325	931	6	through	through	ADP
ftr-325	931	7	2014	2014	NUM
ftr-325	931	8	in	in	ADP
ftr-325	931	9	the	the	DET
ftr-325	931	10	last	last	ADJ
ftr-325	931	11	iteration	iteration	NOUN
ftr-325	931	12	)	)	PUNCT
ftr-325	931	13	allows	allow	VERB
ftr-325	931	14	a	a	DET
ftr-325	931	15	deduction	deduction	NOUN
ftr-325	931	16	of	of	ADP
ftr-325	931	17	up	up	ADP
ftr-325	931	18	to	to	PART
ftr-325	931	19	$	$	SYM
ftr-325	931	20	1.80	1.80	NUM
ftr-325	931	21	per	per	ADP
ftr-325	931	22	square	square	ADJ
ftr-325	931	23	foot	foot	NOUN
ftr-325	931	24	for	for	ADP
ftr-325	931	25	the	the	DET
ftr-325	931	26	cost	cost	NOUN
ftr-325	931	27	of	of	ADP
ftr-325	931	28	installing	instal	VERB
ftr-325	931	29	energy	energy	NOUN
ftr-325	931	30	saving	saving	NOUN
ftr-325	931	31	components	component	NOUN
ftr-325	931	32	if	if	SCONJ
ftr-325	931	33	the	the	DET
ftr-325	931	34	total	total	ADJ
ftr-325	931	35	energy	energy	NOUN
ftr-325	931	36	and	and	CCONJ
ftr-325	931	37	power	power	NOUN
ftr-325	931	38	costs	cost	NOUN
ftr-325	931	39	of	of	ADP
ftr-325	931	40	a	a	DET
ftr-325	931	41	building	building	NOUN
ftr-325	931	42	are	be	AUX
ftr-325	931	43	reduced	reduce	VERB
ftr-325	931	44	by	by	ADP
ftr-325	931	45	more	more	ADJ
ftr-325	931	46	than	than	ADP
ftr-325	931	47	50	50	NUM
ftr-325	931	48	percent	percent	NOUN
ftr-325	931	49	compared	compare	VERB
ftr-325	931	50	to	to	ADP
ftr-325	931	51	a	a	DET
ftr-325	931	52	reference	reference	NOUN
ftr-325	931	53	building	building	NOUN
ftr-325	931	54	.	.	PUNCT
ftr-325	932	1	a	a	DET
ftr-325	932	2	partial	partial	ADJ
ftr-325	932	3	deduction	deduction	NOUN
ftr-325	932	4	is	be	AUX
ftr-325	932	5	allowed	allow	VERB
ftr-325	932	6	for	for	ADP
ftr-325	932	7	energy	energy	NOUN
ftr-325	932	8	systems	system	NOUN
ftr-325	932	9	that	that	PRON
ftr-325	932	10	do	do	AUX
ftr-325	932	11	not	not	PART
ftr-325	932	12	meet	meet	VERB
ftr-325	932	13	the	the	DET
ftr-325	932	14	50	50	NUM
ftr-325	932	15	percent	percent	NOUN
ftr-325	932	16	threshold	threshold	NOUN
ftr-325	932	17	but	but	CCONJ
ftr-325	932	18	satisfy	satisfy	VERB
ftr-325	932	19	a	a	DET
ftr-325	932	20	specified	specify	VERB
ftr-325	932	21	lowered	lower	VERB
ftr-325	932	22	requirement	requirement	NOUN
ftr-325	932	23	.	.	PUNCT
ftr-325	933	1	the	the	DET
ftr-325	933	2	notice	notice	NOUN
ftr-325	933	3	revises	revise	VERB
ftr-325	933	4	the	the	DET
ftr-325	933	5	percentage	percentage	NOUN
ftr-325	933	6	reductions	reduction	NOUN
ftr-325	933	7	figures	figure	NOUN
ftr-325	933	8	of	of	ADP
ftr-325	933	9	prior	prior	ADJ
ftr-325	933	10	notices	notice	NOUN
ftr-325	933	11	for	for	ADP
ftr-325	933	12	the	the	DET
ftr-325	933	13	partial	partial	ADJ
ftr-325	933	14	deduction	deduction	NOUN
ftr-325	933	15	for	for	ADP
ftr-325	933	16	heating	heating	NOUN
ftr-325	933	17	,	,	PUNCT
ftr-325	933	18	cooling	cooling	NOUN
ftr-325	933	19	,	,	PUNCT
ftr-325	933	20	ventilation	ventilation	NOUN
ftr-325	933	21	,	,	PUNCT
ftr-325	933	22	and	and	CCONJ
ftr-325	933	23	hot	hot	ADJ
ftr-325	933	24	water	water	NOUN
ftr-325	933	25	systems	system	NOUN
ftr-325	933	26	from	from	ADP
ftr-325	933	27	16	16	NUM
ftr-325	933	28	to	to	PART
ftr-325	933	29	15	15	NUM
ftr-325	933	30	percent	percent	NOUN
ftr-325	933	31	,	,	PUNCT
ftr-325	933	32	from	from	ADP
ftr-325	933	33	16	16	NUM
ftr-325	933	34	to	to	PART
ftr-325	933	35	25	25	NUM
ftr-325	933	36	percent	percent	NOUN
ftr-325	933	37	for	for	ADP
ftr-325	933	38	interior	interior	ADJ
ftr-325	933	39	lighting	lighting	NOUN
ftr-325	933	40	,	,	PUNCT
ftr-325	933	41	and	and	CCONJ
ftr-325	933	42	from	from	ADP
ftr-325	933	43	16	16	NUM
ftr-325	933	44	to	to	PART
ftr-325	933	45	10	10	NUM
ftr-325	933	46	percent	percent	NOUN
ftr-325	933	47	for	for	ADP
ftr-325	933	48	reductions	reduction	NOUN
ftr-325	933	49	attributable	attributable	ADJ
ftr-325	933	50	to	to	ADP
ftr-325	933	51	the	the	DET
ftr-325	933	52	building	building	NOUN
ftr-325	933	53	envelope	envelope	NOUN
ftr-325	933	54	.	.	PUNCT
ftr-325	934	1	thus	thus	ADV
ftr-325	934	2	,	,	PUNCT
ftr-325	934	3	the	the	DET
ftr-325	934	4	required	require	VERB
ftr-325	934	5	percentage	percentage	NOUN
ftr-325	934	6	reductions	reduction	NOUN
ftr-325	934	7	in	in	ADP
ftr-325	934	8	energy	energy	NOUN
ftr-325	934	9	consumption	consumption	NOUN
ftr-325	934	10	for	for	ADP
ftr-325	934	11	the	the	DET
ftr-325	934	12	partial	partial	ADJ
ftr-325	934	13	deduction	deduction	NOUN
ftr-325	934	14	that	that	PRON
ftr-325	934	15	are	be	AUX
ftr-325	934	16	provided	provide	VERB
ftr-325	934	17	in	in	ADP
ftr-325	934	18	the	the	DET
ftr-325	934	19	notice	notice	NOUN
ftr-325	934	20	are	be	AUX
ftr-325	934	21	15	15	NUM
ftr-325	934	22	percent	percent	NOUN
ftr-325	934	23	for	for	ADP
ftr-325	934	24	hvac	hvac	PROPN
ftr-325	934	25	systems	system	NOUN
ftr-325	934	26	,	,	PUNCT
ftr-325	934	27	25	25	NUM
ftr-325	934	28	percent	percent	NOUN
ftr-325	934	29	for	for	ADP
ftr-325	934	30	lighting	lighting	NOUN
ftr-325	934	31	,	,	PUNCT
ftr-325	934	32	and	and	CCONJ
ftr-325	934	33	10	10	NUM
ftr-325	934	34	percent	percent	NOUN
ftr-325	934	35	for	for	ADP
ftr-325	934	36	the	the	DET
ftr-325	934	37	building	building	NOUN
ftr-325	934	38	envelope	envelope	NOUN
ftr-325	934	39	.	.	PUNCT
ftr-325	935	1	2	2	X
ftr-325	935	2	.	.	X
ftr-325	935	3	the	the	DET
ftr-325	935	4	tax	tax	NOUN
ftr-325	935	5	court	court	NOUN
ftr-325	935	6	just	just	ADV
ftr-325	935	7	says	say	VERB
ftr-325	935	8	―no‖	―no‖	PROPN
ftr-325	935	9	to	to	ADP
ftr-325	935	10	r&d	r&d	NOUN
ftr-325	935	11	credits	credit	NOUN
ftr-325	935	12	claimed	claim	VERB
ftr-325	935	13	with	with	ADP
ftr-325	935	14	20/20	20/20	NUM
ftr-325	935	15	hindsight	hindsight	ADJ
ftr-325	935	16	provided	provide	VERB
ftr-325	935	17	by	by	ADP
ftr-325	935	18	alliantgroup	alliantgroup	PROPN
ftr-325	935	19	.	.	PUNCT
ftr-325	936	1	shami	shami	PROPN
ftr-325	936	2	v.	v.	PROPN
ftr-325	936	3	commissioner	commissioner	PROPN
ftr-325	936	4	,	,	PUNCT
ftr-325	936	5	t.c	t.c	PROPN
ftr-325	936	6	.	.	PROPN
ftr-325	936	7	memo	memo	NOUN
ftr-325	936	8	.	.	PUNCT
ftr-325	937	1	2012	2012	NUM
ftr-325	937	2	-	-	SYM
ftr-325	937	3	78	78	NUM
ftr-325	937	4	(	(	PUNCT
ftr-325	937	5	3/21/12	3/21/12	NUM
ftr-325	937	6	)	)	PUNCT
ftr-325	937	7	.	.	PUNCT
ftr-325	938	1	the	the	DET
ftr-325	938	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	938	3	s	s	PART
ftr-325	938	4	corporation	corporation	NOUN
ftr-325	938	5	hired	hire	VERB
ftr-325	938	6	alliantgroup	alliantgroup	PROPN
ftr-325	938	7	to	to	PART
ftr-325	938	8	conduct	conduct	VERB
ftr-325	938	9	§	§	PROPN
ftr-325	938	10	41	41	NUM
ftr-325	938	11	research	research	NOUN
ftr-325	938	12	tax	tax	NOUN
ftr-325	938	13	credit	credit	NOUN
ftr-325	938	14	studies	study	NOUN
ftr-325	938	15	covering	cover	VERB
ftr-325	938	16	the	the	DET
ftr-325	938	17	years	year	NOUN
ftr-325	938	18	in	in	ADP
ftr-325	938	19	question	question	NOUN
ftr-325	938	20	.	.	PUNCT
ftr-325	939	1	the	the	DET
ftr-325	939	2	research	research	NOUN
ftr-325	939	3	and	and	CCONJ
ftr-325	939	4	development	development	NOUN
ftr-325	939	5	department	department	NOUN
ftr-325	939	6	staff	staff	NOUN
ftr-325	939	7	ranged	range	VERB
ftr-325	939	8	from	from	ADP
ftr-325	939	9	18	18	NUM
ftr-325	939	10	to	to	ADP
ftr-325	939	11	27	27	NUM
ftr-325	939	12	and	and	CCONJ
ftr-325	939	13	included	include	VERB
ftr-325	939	14	chemists	chemist	NOUN
ftr-325	939	15	,	,	PUNCT
ftr-325	939	16	technicians	technician	NOUN
ftr-325	939	17	,	,	PUNCT
ftr-325	939	18	and	and	CCONJ
ftr-325	939	19	a	a	DET
ftr-325	939	20	vice	vice	NOUN
ftr-325	939	21	president	president	NOUN
ftr-325	939	22	of	of	ADP
ftr-325	939	23	research	research	NOUN
ftr-325	939	24	and	and	CCONJ
ftr-325	939	25	development	development	NOUN
ftr-325	939	26	who	who	PRON
ftr-325	939	27	supervised	supervise	VERB
ftr-325	939	28	the	the	DET
ftr-325	939	29	department	department	NOUN
ftr-325	939	30	.	.	PUNCT
ftr-325	940	1	the	the	DET
ftr-325	940	2	alliantgroup	alliantgroup	PROPN
ftr-325	940	3	concluded	conclude	VERB
ftr-325	940	4	that	that	SCONJ
ftr-325	940	5	the	the	DET
ftr-325	940	6	corporation	corporation	NOUN
ftr-325	940	7	was	be	AUX
ftr-325	940	8	entitled	entitle	VERB
ftr-325	940	9	to	to	PART
ftr-325	940	10	claim	claim	VERB
ftr-325	940	11	the	the	DET
ftr-325	940	12	§	§	PROPN
ftr-325	940	13	41	41	NUM
ftr-325	940	14	research	research	NOUN
ftr-325	940	15	credit	credit	NOUN
ftr-325	940	16	based	base	VERB
ftr-325	940	17	in	in	ADP
ftr-325	940	18	part	part	NOUN
ftr-325	940	19	on	on	ADP
ftr-325	940	20	wages	wage	NOUN
ftr-325	940	21	paid	pay	VERB
ftr-325	940	22	to	to	ADP
ftr-325	940	23	two	two	NUM
ftr-325	940	24	individuals	individual	NOUN
ftr-325	940	25	who	who	PRON
ftr-325	940	26	were	be	AUX
ftr-325	940	27	,	,	PUNCT
ftr-325	940	28	respectively	respectively	ADV
ftr-325	940	29	,	,	PUNCT
ftr-325	940	30	its	its	PRON
ftr-325	940	31	chairman	chairman	NOUN
ftr-325	940	32	of	of	ADP
ftr-325	940	33	the	the	DET
ftr-325	940	34	board	board	NOUN
ftr-325	940	35	,	,	PUNCT
ftr-325	940	36	chief	chief	ADJ
ftr-325	940	37	executive	executive	ADJ
ftr-325	940	38	officer	officer	NOUN
ftr-325	940	39	,	,	PUNCT
ftr-325	940	40	president	president	NOUN
ftr-325	940	41	,	,	PUNCT
ftr-325	940	42	and	and	CCONJ
ftr-325	940	43	secretary	secretary	NOUN
ftr-325	940	44	(	(	PUNCT
ftr-325	940	45	shami	shami	PROPN
ftr-325	940	46	)	)	PUNCT
ftr-325	940	47	,	,	PUNCT
ftr-325	940	48	and	and	CCONJ
ftr-325	940	49	its	its	PRON
ftr-325	940	50	executive	executive	ADJ
ftr-325	940	51	vice	vice	NOUN
ftr-325	940	52	president	president	NOUN
ftr-325	940	53	and	and	CCONJ
ftr-325	940	54	the	the	DET
ftr-325	940	55	sole	sole	ADJ
ftr-325	940	56	member	member	NOUN
ftr-325	940	57	of	of	ADP
ftr-325	940	58	its	its	PRON
ftr-325	940	59	sales	sale	NOUN
ftr-325	940	60	and	and	CCONJ
ftr-325	940	61	marketing	marketing	NOUN
ftr-325	940	62	committee	committee	NOUN
ftr-325	940	63	(	(	PUNCT
ftr-325	940	64	mccall	mccall	PROPN
ftr-325	940	65	)	)	PUNCT
ftr-325	940	66	,	,	PUNCT
ftr-325	940	67	neither	neither	PRON
ftr-325	940	68	of	of	ADP
ftr-325	940	69	whom	whom	PRON
ftr-325	940	70	had	have	VERB
ftr-325	940	71	formal	formal	ADJ
ftr-325	940	72	education	education	NOUN
ftr-325	940	73	or	or	CCONJ
ftr-325	940	74	training	training	NOUN
ftr-325	940	75	in	in	ADP
ftr-325	940	76	any	any	DET
ftr-325	940	77	physical	physical	ADJ
ftr-325	940	78	or	or	CCONJ
ftr-325	940	79	biological	biological	ADJ
ftr-325	940	80	science	science	NOUN
ftr-325	940	81	or	or	CCONJ
ftr-325	940	82	engineering	engineering	NOUN
ftr-325	940	83	.	.	PUNCT
ftr-325	941	1	the	the	DET
ftr-325	941	2	only	only	ADJ
ftr-325	941	3	issue	issue	NOUN
ftr-325	941	4	546	546	NUM
ftr-325	941	5	florida	florida	PROPN
ftr-325	941	6	tax	tax	NOUN
ftr-325	941	7	review	review	NOUN
ftr-325	941	8	[	[	X
ftr-325	941	9	vol	vol	NOUN
ftr-325	941	10	.	.	PUNCT
ftr-325	941	11	13:10	13:10	NUM
ftr-325	941	12	in	in	ADP
ftr-325	941	13	the	the	DET
ftr-325	941	14	case	case	NOUN
ftr-325	941	15	involved	involve	VERB
ftr-325	941	16	credits	credit	NOUN
ftr-325	941	17	based	base	VERB
ftr-325	941	18	on	on	ADP
ftr-325	941	19	wages	wage	NOUN
ftr-325	941	20	paid	pay	VERB
ftr-325	941	21	to	to	ADP
ftr-325	941	22	the	the	DET
ftr-325	941	23	two	two	NUM
ftr-325	941	24	executives	executive	NOUN
ftr-325	941	25	.	.	PUNCT
ftr-325	942	1	the	the	DET
ftr-325	942	2	taxpayers	taxpayer	NOUN
ftr-325	942	3	―failed	―faile	VERB
ftr-325	942	4	to	to	PART
ftr-325	942	5	provide	provide	VERB
ftr-325	942	6	any	any	DET
ftr-325	942	7	documentation	documentation	NOUN
ftr-325	942	8	that	that	PRON
ftr-325	942	9	establishe[d	establishe[d	VERB
ftr-325	942	10	]	]	X
ftr-325	942	11	how	how	SCONJ
ftr-325	942	12	much	much	ADJ
ftr-325	942	13	time	time	NOUN
ftr-325	942	14	,	,	PUNCT
ftr-325	942	15	if	if	SCONJ
ftr-325	942	16	any	any	PRON
ftr-325	942	17	,	,	PUNCT
ftr-325	942	18	mr	mr	PROPN
ftr-325	942	19	.	.	PROPN
ftr-325	942	20	shami	shami	PROPN
ftr-325	942	21	or	or	CCONJ
ftr-325	942	22	mr	mr	PROPN
ftr-325	942	23	.	.	PROPN
ftr-325	942	24	mccall	mccall	PROPN
ftr-325	942	25	spent	spend	VERB
ftr-325	942	26	performing	perform	VERB
ftr-325	942	27	research	research	NOUN
ftr-325	942	28	and	and	CCONJ
ftr-325	942	29	development	development	NOUN
ftr-325	942	30	services	service	NOUN
ftr-325	942	31	during	during	ADP
ftr-325	942	32	the	the	DET
ftr-325	942	33	relevant	relevant	ADJ
ftr-325	942	34	years,‖	years,‖	PROPN
ftr-325	942	35	but	but	CCONJ
ftr-325	942	36	argued	argue	VERB
ftr-325	942	37	that	that	SCONJ
ftr-325	942	38	the	the	DET
ftr-325	942	39	court	court	NOUN
ftr-325	942	40	―must	―must	ADV
ftr-325	942	41	estimate	estimate	VERB
ftr-325	942	42	the	the	DET
ftr-325	942	43	amount	amount	NOUN
ftr-325	942	44	of	of	ADP
ftr-325	942	45	wages	wage	NOUN
ftr-325	942	46	allocable	allocable	ADJ
ftr-325	942	47	to	to	ADP
ftr-325	942	48	qualified	qualified	ADJ
ftr-325	942	49	services	service	NOUN
ftr-325	942	50	if	if	SCONJ
ftr-325	942	51	[	[	X
ftr-325	942	52	it	it	PRON
ftr-325	942	53	found	find	VERB
ftr-325	942	54	]	]	PUNCT
ftr-325	942	55	either	either	CCONJ
ftr-325	942	56	mr	mr	PROPN
ftr-325	942	57	.	.	PROPN
ftr-325	942	58	shami	shami	PROPN
ftr-325	942	59	or	or	CCONJ
ftr-325	942	60	mr	mr	PROPN
ftr-325	942	61	.	.	PROPN
ftr-325	942	62	mccall	mccall	PROPN
ftr-325	942	63	performed	perform	VERB
ftr-325	942	64	qualified	qualified	ADJ
ftr-325	942	65	services.‖	services.‖	NOUN
ftr-325	942	66	the	the	DET
ftr-325	942	67	tax	tax	NOUN
ftr-325	942	68	court	court	NOUN
ftr-325	942	69	(	(	PUNCT
ftr-325	942	70	judge	judge	NOUN
ftr-325	942	71	kroupa	kroupa	NOUN
ftr-325	942	72	)	)	PUNCT
ftr-325	942	73	rejected	reject	VERB
ftr-325	942	74	the	the	DET
ftr-325	942	75	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	942	76	argument	argument	NOUN
ftr-325	942	77	,	,	PUNCT
ftr-325	942	78	on	on	ADP
ftr-325	942	79	the	the	DET
ftr-325	942	80	basis	basis	NOUN
ftr-325	942	81	that	that	SCONJ
ftr-325	942	82	the	the	DET
ftr-325	942	83	cohan	cohan	PROPN
ftr-325	942	84	rule	rule	NOUN
ftr-325	942	85	(	(	PUNCT
ftr-325	942	86	cohan	cohan	PROPN
ftr-325	942	87	v.	v.	PROPN
ftr-325	942	88	commissioner	commissioner	PROPN
ftr-325	942	89	,	,	PUNCT
ftr-325	942	90	39	39	NUM
ftr-325	942	91	f.2d	f.2d	NUM
ftr-325	942	92	540	540	NUM
ftr-325	942	93	,	,	PUNCT
ftr-325	942	94	543	543	NUM
ftr-325	942	95	-	-	SYM
ftr-325	942	96	544	544	NUM
ftr-325	942	97	(	(	PUNCT
ftr-325	942	98	2d	2d	NUM
ftr-325	942	99	cir	cir	NOUN
ftr-325	942	100	.	.	PUNCT
ftr-325	942	101	1930	1930	NUM
ftr-325	942	102	)	)	PUNCT
ftr-325	942	103	)	)	PUNCT
ftr-325	942	104	applies	apply	VERB
ftr-325	942	105	only	only	ADV
ftr-325	942	106	if	if	SCONJ
ftr-325	942	107	there	there	PRON
ftr-325	942	108	is	be	VERB
ftr-325	942	109	a	a	DET
ftr-325	942	110	reasonable	reasonable	ADJ
ftr-325	942	111	basis	basis	NOUN
ftr-325	942	112	on	on	ADP
ftr-325	942	113	which	which	PRON
ftr-325	942	114	the	the	DET
ftr-325	942	115	court	court	NOUN
ftr-325	942	116	can	can	AUX
ftr-325	942	117	make	make	VERB
ftr-325	942	118	an	an	DET
ftr-325	942	119	estimate	estimate	NOUN
ftr-325	942	120	,	,	PUNCT
ftr-325	942	121	and	and	CCONJ
ftr-325	942	122	that	that	SCONJ
ftr-325	942	123	in	in	ADP
ftr-325	942	124	this	this	DET
ftr-325	942	125	case	case	NOUN
ftr-325	942	126	the	the	DET
ftr-325	942	127	taxpayer	taxpayer	NOUN
ftr-325	942	128	failed	fail	VERB
ftr-325	942	129	to	to	PART
ftr-325	942	130	satisfy	satisfy	VERB
ftr-325	942	131	the	the	DET
ftr-325	942	132	court	court	NOUN
ftr-325	942	133	that	that	SCONJ
ftr-325	942	134	there	there	PRON
ftr-325	942	135	was	be	VERB
ftr-325	942	136	sufficient	sufficient	ADJ
ftr-325	942	137	evidence	evidence	NOUN
ftr-325	942	138	to	to	PART
ftr-325	942	139	estimate	estimate	VERB
ftr-325	942	140	the	the	DET
ftr-325	942	141	appropriate	appropriate	ADJ
ftr-325	942	142	allocation	allocation	NOUN
ftr-325	942	143	of	of	ADP
ftr-325	942	144	wages	wage	NOUN
ftr-325	942	145	between	between	ADP
ftr-325	942	146	qualified	qualified	ADJ
ftr-325	942	147	services	service	NOUN
ftr-325	942	148	and	and	CCONJ
ftr-325	942	149	nonqualified	nonqualified	ADJ
ftr-325	942	150	services	service	NOUN
ftr-325	942	151	.	.	PUNCT
ftr-325	943	1	judge	judge	PROPN
ftr-325	943	2	kroupa	kroupa	PROPN
ftr-325	943	3	found	find	VERB
ftr-325	943	4	united	united	PROPN
ftr-325	943	5	states	states	PROPN
ftr-325	943	6	v.	v.	ADP
ftr-325	943	7	mcferrin	mcferrin	PROPN
ftr-325	943	8	,	,	PUNCT
ftr-325	943	9	570	570	NUM
ftr-325	943	10	f.3d	f.3d	NUM
ftr-325	943	11	672	672	NUM
ftr-325	943	12	(	(	PUNCT
ftr-325	943	13	5th	5th	ADJ
ftr-325	943	14	cir	cir	NOUN
ftr-325	943	15	.	.	PUNCT
ftr-325	943	16	2009	2009	NUM
ftr-325	943	17	)	)	PUNCT
ftr-325	943	18	,	,	PUNCT
ftr-325	943	19	which	which	PRON
ftr-325	943	20	did	do	AUX
ftr-325	943	21	apply	apply	VERB
ftr-325	943	22	the	the	DET
ftr-325	943	23	cohan	cohan	PROPN
ftr-325	943	24	rule	rule	NOUN
ftr-325	943	25	in	in	ADP
ftr-325	943	26	determining	determine	VERB
ftr-325	943	27	the	the	DET
ftr-325	943	28	§	§	ADJ
ftr-325	943	29	41	41	NUM
ftr-325	943	30	research	research	NOUN
ftr-325	943	31	credit	credit	NOUN
ftr-325	943	32	,	,	PUNCT
ftr-325	943	33	to	to	PART
ftr-325	943	34	be	be	AUX
ftr-325	943	35	inapposite	inapposite	ADJ
ftr-325	943	36	,	,	PUNCT
ftr-325	943	37	stating	state	VERB
ftr-325	943	38	that	that	SCONJ
ftr-325	943	39	in	in	ADP
ftr-325	943	40	mcferrin	mcferrin	NOUN
ftr-325	943	41	―the	―the	DET
ftr-325	943	42	court	court	NOUN
ftr-325	943	43	of	of	ADP
ftr-325	943	44	appeals	appeal	NOUN
ftr-325	943	45	for	for	ADP
ftr-325	943	46	the	the	DET
ftr-325	943	47	fifth	fifth	ADJ
ftr-325	943	48	circuit	circuit	NOUN
ftr-325	943	49	did	do	AUX
ftr-325	943	50	not	not	PART
ftr-325	943	51	overrule	overrule	VERB
ftr-325	943	52	,	,	PUNCT
ftr-325	943	53	or	or	CCONJ
ftr-325	943	54	even	even	ADV
ftr-325	943	55	address	address	NOUN
ftr-325	943	56	,	,	PUNCT
ftr-325	943	57	the	the	DET
ftr-325	943	58	basic	basic	ADJ
ftr-325	943	59	requirement	requirement	NOUN
ftr-325	943	60	under	under	ADP
ftr-325	943	61	cohan	cohan	PROPN
ftr-325	943	62	that	that	SCONJ
ftr-325	943	63	a	a	DET
ftr-325	943	64	court	court	NOUN
ftr-325	943	65	must	must	AUX
ftr-325	943	66	have	have	AUX
ftr-325	943	67	a	a	DET
ftr-325	943	68	reasonable	reasonable	ADJ
ftr-325	943	69	basis	basis	NOUN
ftr-325	943	70	upon	upon	SCONJ
ftr-325	943	71	which	which	PRON
ftr-325	943	72	to	to	PART
ftr-325	943	73	make	make	VERB
ftr-325	943	74	an	an	DET
ftr-325	943	75	estimate.‖	estimate.‖	NOUN
ftr-325	943	76	3	3	NUM
ftr-325	943	77	.	.	PUNCT
ftr-325	944	1	you	you	PRON
ftr-325	944	2	can‘t	can‘t	ADV
ftr-325	944	3	consume	consume	VERB
ftr-325	944	4	your	your	PRON
ftr-325	944	5	supplies	supply	NOUN
ftr-325	944	6	in	in	ADP
ftr-325	944	7	research	research	NOUN
ftr-325	944	8	and	and	CCONJ
ftr-325	944	9	sell	sell	VERB
ftr-325	944	10	them	they	PRON
ftr-325	944	11	too	too	ADV
ftr-325	944	12	.	.	PUNCT
ftr-325	945	1	union	union	PROPN
ftr-325	945	2	carbide	carbide	PROPN
ftr-325	945	3	corp	corp	PROPN
ftr-325	945	4	.	.	PROPN
ftr-325	946	1	v.	v.	PROPN
ftr-325	946	2	commissioner	commissioner	PROPN
ftr-325	946	3	,	,	PUNCT
ftr-325	946	4	697	697	NUM
ftr-325	946	5	f.3d	f.3d	NUM
ftr-325	946	6	104	104	NUM
ftr-325	946	7	(	(	PUNCT
ftr-325	946	8	2d	2d	NUM
ftr-325	946	9	cir	cir	NOUN
ftr-325	946	10	.	.	PUNCT
ftr-325	946	11	9/7/12	9/7/12	X
ftr-325	946	12	)	)	PUNCT
ftr-325	947	1	affirming	affirm	VERB
ftr-325	947	2	the	the	DET
ftr-325	947	3	tax	tax	NOUN
ftr-325	947	4	court	court	NOUN
ftr-325	947	5	,	,	PUNCT
ftr-325	947	6	t.c	t.c	PROPN
ftr-325	947	7	.	.	PROPN
ftr-325	947	8	memo	memo	NOUN
ftr-325	947	9	.	.	PUNCT
ftr-325	948	1	2009	2009	NUM
ftr-325	948	2	-	-	SYM
ftr-325	948	3	50	50	NUM
ftr-325	948	4	,	,	PUNCT
ftr-325	948	5	the	the	DET
ftr-325	948	6	second	second	ADJ
ftr-325	948	7	circuit	circuit	NOUN
ftr-325	948	8	(	(	PUNCT
ftr-325	948	9	judge	judge	NOUN
ftr-325	948	10	pooler	pooler	PROPN
ftr-325	948	11	)	)	PUNCT
ftr-325	948	12	held	hold	VERB
ftr-325	948	13	that	that	SCONJ
ftr-325	948	14	raw	raw	ADJ
ftr-325	948	15	materials	material	NOUN
ftr-325	948	16	used	use	VERB
ftr-325	948	17	in	in	ADP
ftr-325	948	18	three	three	NUM
ftr-325	948	19	discontinued	discontinued	ADJ
ftr-325	948	20	research	research	NOUN
ftr-325	948	21	products	product	NOUN
ftr-325	948	22	that	that	PRON
ftr-325	948	23	were	be	AUX
ftr-325	948	24	ultimately	ultimately	ADV
ftr-325	948	25	converted	convert	VERB
ftr-325	948	26	to	to	ADP
ftr-325	948	27	products	product	NOUN
ftr-325	948	28	sold	sell	VERB
ftr-325	948	29	by	by	ADP
ftr-325	948	30	the	the	DET
ftr-325	948	31	taxpayer	taxpayer	NOUN
ftr-325	948	32	were	be	AUX
ftr-325	948	33	not	not	PART
ftr-325	948	34	eligible	eligible	ADJ
ftr-325	948	35	for	for	ADP
ftr-325	948	36	inclusion	inclusion	NOUN
ftr-325	948	37	as	as	ADP
ftr-325	948	38	part	part	NOUN
ftr-325	948	39	of	of	ADP
ftr-325	948	40	qualified	qualified	ADJ
ftr-325	948	41	research	research	NOUN
ftr-325	948	42	expenditures	expenditure	NOUN
ftr-325	948	43	for	for	ADP
ftr-325	948	44	the	the	DET
ftr-325	948	45	20	20	NUM
ftr-325	948	46	percent	percent	NOUN
ftr-325	948	47	research	research	NOUN
ftr-325	948	48	credit	credit	NOUN
ftr-325	948	49	of	of	ADP
ftr-325	948	50	§	§	PROPN
ftr-325	948	51	41(a	41(a	NUM
ftr-325	948	52	)	)	PUNCT
ftr-325	948	53	.	.	PUNCT
ftr-325	949	1	the	the	DET
ftr-325	949	2	court	court	NOUN
ftr-325	949	3	specifically	specifically	ADV
ftr-325	949	4	held	hold	VERB
ftr-325	949	5	that	that	SCONJ
ftr-325	949	6	the	the	DET
ftr-325	949	7	costs	cost	NOUN
ftr-325	949	8	of	of	ADP
ftr-325	949	9	supplies	supply	NOUN
ftr-325	949	10	used	use	VERB
ftr-325	949	11	during	during	ADP
ftr-325	949	12	research	research	NOUN
ftr-325	949	13	projects	project	NOUN
ftr-325	949	14	that	that	PRON
ftr-325	949	15	would	would	AUX
ftr-325	949	16	have	have	AUX
ftr-325	949	17	been	be	AUX
ftr-325	949	18	used	use	VERB
ftr-325	949	19	in	in	ADP
ftr-325	949	20	the	the	DET
ftr-325	949	21	course	course	NOUN
ftr-325	949	22	of	of	ADP
ftr-325	949	23	the	the	DET
ftr-325	949	24	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	949	25	manufacturing	manufacturing	NOUN
ftr-325	949	26	process	process	NOUN
ftr-325	949	27	regardless	regardless	ADV
ftr-325	949	28	of	of	ADP
ftr-325	949	29	the	the	DET
ftr-325	949	30	research	research	NOUN
ftr-325	949	31	do	do	AUX
ftr-325	949	32	not	not	PART
ftr-325	949	33	qualify	qualify	VERB
ftr-325	949	34	under	under	ADP
ftr-325	949	35	§	§	PROPN
ftr-325	949	36	§	§	PROPN
ftr-325	949	37	41(b)(2)(a)(ii	41(b)(2)(a)(ii	NUM
ftr-325	949	38	)	)	PUNCT
ftr-325	949	39	and	and	CCONJ
ftr-325	949	40	41(h)(1)(b	41(h)(1)(b	NUM
ftr-325	949	41	)	)	PUNCT
ftr-325	949	42	as	as	SCONJ
ftr-325	949	43	―an	―an	NOUN
ftr-325	949	44	amount	amount	NOUN
ftr-325	949	45	paid	pay	VERB
ftr-325	949	46	or	or	CCONJ
ftr-325	949	47	incurred	incur	VERB
ftr-325	949	48	for	for	ADP
ftr-325	949	49	supplies	supply	NOUN
ftr-325	949	50	used	use	VERB
ftr-325	949	51	in	in	ADP
ftr-325	949	52	the	the	DET
ftr-325	949	53	conduct	conduct	NOUN
ftr-325	949	54	of	of	ADP
ftr-325	949	55	qualified	qualified	ADJ
ftr-325	949	56	research.‖	research.‖	NOUN
ftr-325	949	57	the	the	DET
ftr-325	949	58	court	court	NOUN
ftr-325	949	59	,	,	PUNCT
ftr-325	949	60	not	not	PART
ftr-325	949	61	willing	willing	ADJ
ftr-325	949	62	to	to	PART
ftr-325	949	63	make	make	VERB
ftr-325	949	64	―a	―a	NOUN
ftr-325	949	65	fortress	fortress	VERB
ftr-325	949	66	out	out	ADP
ftr-325	949	67	of	of	ADP
ftr-325	949	68	the	the	DET
ftr-325	949	69	dictionary,‖	dictionary,‖	PROPN
ftr-325	949	70	determined	determine	VERB
ftr-325	949	71	that	that	SCONJ
ftr-325	949	72	the	the	DET
ftr-325	949	73	phrase	phrase	NOUN
ftr-325	949	74	―used	―use	VERB
ftr-325	949	75	in	in	ADP
ftr-325	949	76	the	the	DET
ftr-325	949	77	conduct	conduct	NOUN
ftr-325	949	78	of	of	ADP
ftr-325	949	79	qualified	qualified	ADJ
ftr-325	949	80	research‖	research‖	PROPN
ftr-325	949	81	encompassed	encompass	VERB
ftr-325	949	82	only	only	ADV
ftr-325	949	83	supplies	supply	NOUN
ftr-325	949	84	purchased	purchase	VERB
ftr-325	949	85	for	for	ADP
ftr-325	949	86	the	the	DET
ftr-325	949	87	purpose	purpose	NOUN
ftr-325	949	88	of	of	ADP
ftr-325	949	89	conducting	conduct	VERB
ftr-325	949	90	research	research	NOUN
ftr-325	949	91	,	,	PUNCT
ftr-325	949	92	although	although	SCONJ
ftr-325	949	93	supplies	supply	NOUN
ftr-325	949	94	consumed	consume	VERB
ftr-325	949	95	in	in	ADP
ftr-325	949	96	the	the	DET
ftr-325	949	97	normal	normal	ADJ
ftr-325	949	98	manufacturing	manufacturing	NOUN
ftr-325	949	99	process	process	NOUN
ftr-325	949	100	were	be	AUX
ftr-325	949	101	necessary	necessary	ADJ
ftr-325	949	102	to	to	ADP
ftr-325	949	103	the	the	DET
ftr-325	949	104	research	research	NOUN
ftr-325	949	105	focused	focus	VERB
ftr-325	949	106	on	on	ADP
ftr-325	949	107	more	more	ADV
ftr-325	949	108	efficient	efficient	ADJ
ftr-325	949	109	methods	method	NOUN
ftr-325	949	110	of	of	ADP
ftr-325	949	111	converting	convert	VERB
ftr-325	949	112	the	the	DET
ftr-325	949	113	raw	raw	ADJ
ftr-325	949	114	materials	material	NOUN
ftr-325	949	115	to	to	ADP
ftr-325	949	116	finished	finish	VERB
ftr-325	949	117	product	product	NOUN
ftr-325	949	118	.	.	PUNCT
ftr-325	950	1	the	the	DET
ftr-325	950	2	court	court	NOUN
ftr-325	950	3	also	also	ADV
ftr-325	950	4	noted	note	VERB
ftr-325	950	5	that	that	SCONJ
ftr-325	950	6	any	any	DET
ftr-325	950	7	ambiguity	ambiguity	NOUN
ftr-325	950	8	in	in	ADP
ftr-325	950	9	the	the	DET
ftr-325	950	10	statute	statute	NOUN
ftr-325	950	11	could	could	AUX
ftr-325	950	12	be	be	AUX
ftr-325	950	13	resolved	resolve	VERB
ftr-325	950	14	by	by	ADP
ftr-325	950	15	giving	give	VERB
ftr-325	950	16	deference	deference	NOUN
ftr-325	950	17	to	to	ADP
ftr-325	950	18	the	the	DET
ftr-325	950	19	agency	agency	NOUN
ftr-325	950	20	interpretation	interpretation	NOUN
ftr-325	950	21	of	of	ADP
ftr-325	950	22	the	the	DET
ftr-325	950	23	statute	statute	NOUN
ftr-325	950	24	―even	―even	VERB
ftr-325	950	25	if	if	SCONJ
ftr-325	950	26	that	that	DET
ftr-325	950	27	interpretation	interpretation	NOUN
ftr-325	950	28	appears	appear	VERB
ftr-325	950	29	in	in	ADP
ftr-325	950	30	a	a	DET
ftr-325	950	31	legal	legal	ADJ
ftr-325	950	32	brief.‖	brief.‖	NOUN
ftr-325	950	33	the	the	DET
ftr-325	950	34	court	court	NOUN
ftr-325	950	35	found	find	VERB
ftr-325	950	36	that	that	SCONJ
ftr-325	950	37	the	the	DET
ftr-325	950	38	irs‘s	irs‘s	NOUN
ftr-325	950	39	interpretation	interpretation	NOUN
ftr-325	950	40	of	of	ADP
ftr-325	950	41	the	the	DET
ftr-325	950	42	statute	statute	NOUN
ftr-325	950	43	was	be	AUX
ftr-325	950	44	consistent	consistent	ADJ
ftr-325	950	45	with	with	ADP
ftr-325	950	46	the	the	DET
ftr-325	950	47	purpose	purpose	NOUN
ftr-325	950	48	of	of	ADP
ftr-325	950	49	the	the	DET
ftr-325	950	50	research	research	NOUN
ftr-325	950	51	credit	credit	NOUN
ftr-325	950	52	.	.	PUNCT
ftr-325	951	1	in	in	ADP
ftr-325	951	2	a	a	DET
ftr-325	951	3	concurring	concur	VERB
ftr-325	951	4	opinion	opinion	NOUN
ftr-325	951	5	judge	judge	NOUN
ftr-325	951	6	pooler	pooler	PROPN
ftr-325	951	7	observed	observe	VERB
ftr-325	951	8	that	that	SCONJ
ftr-325	951	9	if	if	SCONJ
ftr-325	951	10	congress	congress	PROPN
ftr-325	951	11	had	have	AUX
ftr-325	951	12	intended	intend	VERB
ftr-325	951	13	the	the	DET
ftr-325	951	14	supplies	supply	NOUN
ftr-325	951	15	at	at	ADP
ftr-325	951	16	issue	issue	NOUN
ftr-325	951	17	to	to	PART
ftr-325	951	18	be	be	AUX
ftr-325	951	19	creditable	creditable	ADJ
ftr-325	951	20	,	,	PUNCT
ftr-325	951	21	it	it	PRON
ftr-325	951	22	would	would	AUX
ftr-325	951	23	have	have	AUX
ftr-325	951	24	so	so	ADV
ftr-325	951	25	provided	provide	VERB
ftr-325	951	26	in	in	ADP
ftr-325	951	27	precise	precise	ADJ
ftr-325	951	28	terms	term	NOUN
ftr-325	951	29	on	on	ADP
ftr-325	951	30	a	a	DET
ftr-325	951	31	subject	subject	NOUN
ftr-325	951	32	of	of	ADP
ftr-325	951	33	industry	industry	NOUN
ftr-325	951	34	lobbying	lobbying	NOUN
ftr-325	951	35	.	.	PUNCT
ftr-325	952	1	2013	2013	NUM
ftr-325	952	2	]	]	PUNCT
ftr-325	952	3	recent	recent	ADJ
ftr-325	952	4	developments	development	NOUN
ftr-325	952	5	in	in	ADP
ftr-325	952	6	federal	federal	ADJ
ftr-325	952	7	income	income	NOUN
ftr-325	952	8	taxation	taxation	NOUN
ftr-325	952	9	547	547	NUM
ftr-325	952	10	4	4	NUM
ftr-325	952	11	.	.	PUNCT
ftr-325	952	12	gross	gross	ADJ
ftr-325	952	13	receipts	receipt	NOUN
ftr-325	952	14	are	be	AUX
ftr-325	952	15	not	not	PART
ftr-325	952	16	defined	define	VERB
ftr-325	952	17	by	by	ADP
ftr-325	952	18	the	the	DET
ftr-325	952	19	narrow	narrow	ADJ
ftr-325	952	20	definition	definition	NOUN
ftr-325	952	21	of	of	ADP
ftr-325	952	22	black‘s	black‘s	PROPN
ftr-325	952	23	law	law	PROPN
ftr-325	952	24	dictionary	dictionary	PROPN
ftr-325	952	25	,	,	PUNCT
ftr-325	952	26	the	the	DET
ftr-325	952	27	regulations	regulation	NOUN
ftr-325	952	28	provide	provide	VERB
ftr-325	952	29	better	well	ADJ
ftr-325	952	30	guidance	guidance	NOUN
ftr-325	952	31	.	.	PUNCT
ftr-325	953	1	hewlett	hewlett	PROPN
ftr-325	953	2	-	-	PUNCT
ftr-325	953	3	packard	packard	PROPN
ftr-325	953	4	company	company	NOUN
ftr-325	953	5	v.	v.	PROPN
ftr-325	953	6	commissioner	commissioner	PROPN
ftr-325	953	7	,	,	PUNCT
ftr-325	953	8	139	139	NUM
ftr-325	953	9	t.c	t.c	PROPN
ftr-325	953	10	.	.	PUNCT
ftr-325	954	1	no	no	INTJ
ftr-325	954	2	.	.	NOUN
ftr-325	954	3	8	8	NUM
ftr-325	954	4	(	(	PUNCT
ftr-325	954	5	9/24/12	9/24/12	NUM
ftr-325	954	6	)	)	PUNCT
ftr-325	954	7	.	.	PUNCT
ftr-325	955	1	for	for	ADP
ftr-325	955	2	the	the	DET
ftr-325	955	3	tax	tax	NOUN
ftr-325	955	4	years	year	NOUN
ftr-325	955	5	at	at	ADP
ftr-325	955	6	issue	issue	NOUN
ftr-325	955	7	the	the	DET
ftr-325	955	8	taxpayer	taxpayer	NOUN
ftr-325	955	9	elected	elect	VERB
ftr-325	955	10	the	the	DET
ftr-325	955	11	alternative	alternative	ADJ
ftr-325	955	12	incremental	incremental	ADJ
ftr-325	955	13	research	research	NOUN
ftr-325	955	14	credit	credit	NOUN
ftr-325	955	15	(	(	PUNCT
ftr-325	955	16	airc	airc	NOUN
ftr-325	955	17	)	)	PUNCT
ftr-325	955	18	method	method	NOUN
ftr-325	955	19	of	of	ADP
ftr-325	955	20	computing	compute	VERB
ftr-325	955	21	the	the	DET
ftr-325	955	22	§	§	PROPN
ftr-325	955	23	41	41	NUM
ftr-325	955	24	research	research	NOUN
ftr-325	955	25	credit	credit	NOUN
ftr-325	955	26	,	,	PUNCT
ftr-325	955	27	which	which	PRON
ftr-325	955	28	provided	provide	VERB
ftr-325	955	29	a	a	DET
ftr-325	955	30	credit	credit	NOUN
ftr-325	955	31	equal	equal	ADJ
ftr-325	955	32	to	to	ADP
ftr-325	955	33	the	the	DET
ftr-325	955	34	sum	sum	NOUN
ftr-325	955	35	of	of	ADP
ftr-325	955	36	:	:	PUNCT
ftr-325	955	37	(	(	PUNCT
ftr-325	955	38	i	i	NOUN
ftr-325	955	39	)	)	PUNCT
ftr-325	955	40	2.65	2.65	NUM
ftr-325	955	41	%	%	NOUN
ftr-325	955	42	(	(	PUNCT
ftr-325	955	43	1.65	1.65	NUM
ftr-325	955	44	%	%	NOUN
ftr-325	955	45	for	for	ADP
ftr-325	955	46	1999	1999	NUM
ftr-325	955	47	)	)	PUNCT
ftr-325	955	48	of	of	ADP
ftr-325	955	49	so	so	ADV
ftr-325	955	50	much	much	ADJ
ftr-325	955	51	of	of	ADP
ftr-325	955	52	the	the	DET
ftr-325	955	53	qualified	qualified	ADJ
ftr-325	955	54	research	research	NOUN
ftr-325	955	55	expenditures	expenditure	NOUN
ftr-325	955	56	(	(	PUNCT
ftr-325	955	57	qre	qre	NOUN
ftr-325	955	58	)	)	PUNCT
ftr-325	955	59	from	from	ADP
ftr-325	955	60	the	the	DET
ftr-325	955	61	tax	tax	NOUN
ftr-325	955	62	year	year	NOUN
ftr-325	955	63	as	as	SCONJ
ftr-325	955	64	exceeded	exceed	VERB
ftr-325	955	65	1	1	NUM
ftr-325	955	66	%	%	NOUN
ftr-325	955	67	of	of	ADP
ftr-325	955	68	annual	annual	ADJ
ftr-325	955	69	adjusted	adjust	VERB
ftr-325	955	70	gross	gross	ADJ
ftr-325	955	71	receipts	receipt	NOUN
ftr-325	955	72	(	(	PUNCT
ftr-325	955	73	aagr	aagr	NOUN
ftr-325	955	74	)	)	PUNCT
ftr-325	955	75	,	,	PUNCT
ftr-325	955	76	but	but	CCONJ
ftr-325	955	77	did	do	AUX
ftr-325	955	78	not	not	PART
ftr-325	955	79	exceed	exceed	VERB
ftr-325	955	80	1.5	1.5	NUM
ftr-325	955	81	%	%	NOUN
ftr-325	955	82	of	of	ADP
ftr-325	955	83	those	those	DET
ftr-325	955	84	aagr	aagr	NOUN
ftr-325	955	85	;	;	PUNCT
ftr-325	955	86	(	(	PUNCT
ftr-325	955	87	ii	ii	NOUN
ftr-325	955	88	)	)	PUNCT
ftr-325	955	89	3.2	3.2	NUM
ftr-325	955	90	%	%	NOUN
ftr-325	955	91	(	(	PUNCT
ftr-325	955	92	2.2	2.2	NUM
ftr-325	955	93	%	%	NOUN
ftr-325	955	94	for	for	ADP
ftr-325	955	95	1999	1999	NUM
ftr-325	955	96	)	)	PUNCT
ftr-325	955	97	of	of	ADP
ftr-325	955	98	so	so	ADV
ftr-325	955	99	much	much	ADJ
ftr-325	955	100	of	of	ADP
ftr-325	955	101	the	the	DET
ftr-325	955	102	qre	qre	NOUN
ftr-325	955	103	from	from	ADP
ftr-325	955	104	the	the	DET
ftr-325	955	105	tax	tax	NOUN
ftr-325	955	106	year	year	NOUN
ftr-325	955	107	as	as	SCONJ
ftr-325	955	108	exceeded	exceed	VERB
ftr-325	955	109	1.5	1.5	NUM
ftr-325	955	110	%	%	NOUN
ftr-325	955	111	of	of	ADP
ftr-325	955	112	aagr	aagr	NOUN
ftr-325	955	113	,	,	PUNCT
ftr-325	955	114	but	but	CCONJ
ftr-325	955	115	did	do	AUX
ftr-325	955	116	not	not	PART
ftr-325	955	117	exceed	exceed	VERB
ftr-325	955	118	2	2	NUM
ftr-325	955	119	%	%	NOUN
ftr-325	955	120	of	of	ADP
ftr-325	955	121	those	those	DET
ftr-325	955	122	aagr	aagr	NOUN
ftr-325	955	123	;	;	PUNCT
ftr-325	955	124	and	and	CCONJ
ftr-325	955	125	(	(	PUNCT
ftr-325	955	126	iii	iii	NOUN
ftr-325	955	127	)	)	PUNCT
ftr-325	955	128	3.75	3.75	NUM
ftr-325	955	129	%	%	NOUN
ftr-325	955	130	(	(	PUNCT
ftr-325	955	131	2.75	2.75	NUM
ftr-325	955	132	%	%	NOUN
ftr-325	955	133	for	for	ADP
ftr-325	955	134	1999	1999	NUM
ftr-325	955	135	)	)	PUNCT
ftr-325	955	136	of	of	ADP
ftr-325	955	137	so	so	ADV
ftr-325	955	138	much	much	ADJ
ftr-325	955	139	of	of	ADP
ftr-325	955	140	the	the	DET
ftr-325	955	141	qre	qre	NOUN
ftr-325	955	142	from	from	ADP
ftr-325	955	143	the	the	DET
ftr-325	955	144	tax	tax	NOUN
ftr-325	955	145	year	year	NOUN
ftr-325	955	146	as	as	SCONJ
ftr-325	955	147	exceeded	exceed	VERB
ftr-325	955	148	2	2	NUM
ftr-325	955	149	%	%	NOUN
ftr-325	955	150	of	of	ADP
ftr-325	955	151	aagr	aagr	NOUN
ftr-325	955	152	.	.	PUNCT
ftr-325	956	1	in	in	ADP
ftr-325	956	2	1999	1999	NUM
ftr-325	956	3	treasury	treasury	PROPN
ftr-325	956	4	proposed	propose	VERB
ftr-325	956	5	regulations	regulation	NOUN
ftr-325	956	6	to	to	PART
ftr-325	956	7	provide	provide	VERB
ftr-325	956	8	that	that	DET
ftr-325	956	9	adjusted	adjust	VERB
ftr-325	956	10	gross	gross	ADJ
ftr-325	956	11	receipts	receipt	NOUN
ftr-325	956	12	for	for	ADP
ftr-325	956	13	this	this	DET
ftr-325	956	14	purpose	purpose	NOUN
ftr-325	956	15	include	include	VERB
ftr-325	956	16	in	in	ADP
ftr-325	956	17	addition	addition	NOUN
ftr-325	956	18	to	to	ADP
ftr-325	956	19	sales	sale	NOUN
ftr-325	956	20	receipts	receipt	NOUN
ftr-325	956	21	(	(	PUNCT
ftr-325	956	22	as	as	SCONJ
ftr-325	956	23	adjusted	adjust	VERB
ftr-325	956	24	for	for	ADP
ftr-325	956	25	returns	return	NOUN
ftr-325	956	26	and	and	CCONJ
ftr-325	956	27	allowances	allowance	NOUN
ftr-325	956	28	)	)	PUNCT
ftr-325	956	29	other	other	ADJ
ftr-325	956	30	sources	source	NOUN
ftr-325	956	31	of	of	ADP
ftr-325	956	32	gross	gross	ADJ
ftr-325	956	33	income	income	NOUN
ftr-325	956	34	such	such	ADJ
ftr-325	956	35	as	as	ADP
ftr-325	956	36	interest	interest	NOUN
ftr-325	956	37	,	,	PUNCT
ftr-325	956	38	dividends	dividend	NOUN
ftr-325	956	39	and	and	CCONJ
ftr-325	956	40	rents	rent	NOUN
ftr-325	956	41	.	.	PUNCT
ftr-325	957	1	the	the	DET
ftr-325	957	2	final	final	ADJ
ftr-325	957	3	regulations	regulation	NOUN
ftr-325	957	4	adopted	adopt	VERB
ftr-325	957	5	the	the	DET
ftr-325	957	6	provision	provision	NOUN
ftr-325	957	7	but	but	CCONJ
ftr-325	957	8	with	with	ADP
ftr-325	957	9	an	an	DET
ftr-325	957	10	effective	effective	ADJ
ftr-325	957	11	date	date	NOUN
ftr-325	957	12	for	for	ADP
ftr-325	957	13	tax	tax	NOUN
ftr-325	957	14	years	year	NOUN
ftr-325	957	15	beginning	begin	VERB
ftr-325	957	16	after	after	ADP
ftr-325	957	17	the	the	DET
ftr-325	957	18	date	date	NOUN
ftr-325	957	19	of	of	ADP
ftr-325	957	20	the	the	DET
ftr-325	957	21	final	final	ADJ
ftr-325	957	22	regulations	regulation	NOUN
ftr-325	957	23	,	,	PUNCT
ftr-325	957	24	1/3/01	1/3/01	NUM
ftr-325	957	25	.	.	PUNCT
ftr-325	958	1	for	for	ADP
ftr-325	958	2	its	its	PRON
ftr-325	958	3	tax	tax	NOUN
ftr-325	958	4	years	year	NOUN
ftr-325	958	5	1999	1999	NUM
ftr-325	958	6	through	through	ADP
ftr-325	958	7	2001	2001	NUM
ftr-325	958	8	the	the	DET
ftr-325	958	9	taxpayer	taxpayer	NOUN
ftr-325	958	10	calculated	calculate	VERB
ftr-325	958	11	its	its	PRON
ftr-325	958	12	credit	credit	NOUN
ftr-325	958	13	on	on	ADP
ftr-325	958	14	the	the	DET
ftr-325	958	15	basis	basis	NOUN
ftr-325	958	16	of	of	ADP
ftr-325	958	17	adjusted	adjust	VERB
ftr-325	958	18	gross	gross	ADJ
ftr-325	958	19	receipts	receipt	NOUN
ftr-325	958	20	that	that	PRON
ftr-325	958	21	did	do	AUX
ftr-325	958	22	not	not	PART
ftr-325	958	23	include	include	VERB
ftr-325	958	24	income	income	NOUN
ftr-325	958	25	other	other	ADJ
ftr-325	958	26	than	than	ADP
ftr-325	958	27	sales	sale	NOUN
ftr-325	958	28	income	income	NOUN
ftr-325	958	29	.	.	PUNCT
ftr-325	959	1	the	the	DET
ftr-325	959	2	tax	tax	NOUN
ftr-325	959	3	court	court	NOUN
ftr-325	959	4	(	(	PUNCT
ftr-325	959	5	judge	judge	NOUN
ftr-325	959	6	goeke	goeke	ADJ
ftr-325	959	7	)	)	PUNCT
ftr-325	959	8	concluded	conclude	VERB
ftr-325	959	9	that	that	SCONJ
ftr-325	959	10	the	the	DET
ftr-325	959	11	final	final	ADJ
ftr-325	959	12	regulations	regulation	NOUN
ftr-325	959	13	were	be	AUX
ftr-325	959	14	a	a	DET
ftr-325	959	15	proper	proper	ADJ
ftr-325	959	16	interpretation	interpretation	NOUN
ftr-325	959	17	of	of	ADP
ftr-325	959	18	the	the	DET
ftr-325	959	19	statutory	statutory	ADJ
ftr-325	959	20	language	language	NOUN
ftr-325	959	21	and	and	CCONJ
ftr-325	959	22	legislative	legislative	ADJ
ftr-325	959	23	intent	intent	NOUN
ftr-325	959	24	and	and	CCONJ
ftr-325	959	25	that	that	SCONJ
ftr-325	959	26	the	the	DET
ftr-325	959	27	treasury‘s	treasury‘s	ADJ
ftr-325	959	28	logic	logic	NOUN
ftr-325	959	29	in	in	ADP
ftr-325	959	30	embracing	embrace	VERB
ftr-325	959	31	a	a	DET
ftr-325	959	32	definition	definition	NOUN
ftr-325	959	33	of	of	ADP
ftr-325	959	34	gross	gross	ADJ
ftr-325	959	35	receipts	receipt	NOUN
ftr-325	959	36	as	as	ADP
ftr-325	959	37	articulated	articulate	VERB
ftr-325	959	38	in	in	ADP
ftr-325	959	39	the	the	DET
ftr-325	959	40	preamble	preamble	NOUN
ftr-325	959	41	to	to	ADP
ftr-325	959	42	the	the	DET
ftr-325	959	43	proposed	propose	VERB
ftr-325	959	44	regulations	regulation	NOUN
ftr-325	959	45	applies	apply	VERB
ftr-325	959	46	to	to	ADP
ftr-325	959	47	taxable	taxable	ADJ
ftr-325	959	48	years	year	NOUN
ftr-325	959	49	preceding	precede	VERB
ftr-325	959	50	the	the	DET
ftr-325	959	51	effective	effective	ADJ
ftr-325	959	52	date	date	NOUN
ftr-325	959	53	of	of	ADP
ftr-325	959	54	the	the	DET
ftr-325	959	55	regulations	regulation	NOUN
ftr-325	959	56	.	.	PUNCT
ftr-325	960	1	thus	thus	ADV
ftr-325	960	2	the	the	DET
ftr-325	960	3	court	court	NOUN
ftr-325	960	4	adopted	adopt	VERB
ftr-325	960	5	a	a	DET
ftr-325	960	6	definition	definition	NOUN
ftr-325	960	7	of	of	ADP
ftr-325	960	8	gross	gross	ADJ
ftr-325	960	9	receipts	receipt	NOUN
ftr-325	960	10	that	that	PRON
ftr-325	960	11	includes	include	VERB
ftr-325	960	12	the	the	DET
ftr-325	960	13	total	total	ADJ
ftr-325	960	14	amount	amount	NOUN
ftr-325	960	15	derived	derive	VERB
ftr-325	960	16	by	by	ADP
ftr-325	960	17	a	a	DET
ftr-325	960	18	taxpayer	taxpayer	NOUN
ftr-325	960	19	from	from	ADP
ftr-325	960	20	all	all	DET
ftr-325	960	21	activities	activity	NOUN
ftr-325	960	22	and	and	CCONJ
ftr-325	960	23	sources	source	NOUN
ftr-325	960	24	.	.	PUNCT
ftr-325	961	1	the	the	DET
ftr-325	961	2	court	court	NOUN
ftr-325	961	3	rejected	reject	VERB
ftr-325	961	4	the	the	DET
ftr-325	961	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	961	6	argument	argument	NOUN
ftr-325	961	7	that	that	SCONJ
ftr-325	961	8	by	by	ADP
ftr-325	961	9	adopting	adopt	VERB
ftr-325	961	10	§	§	PROPN
ftr-325	961	11	41(c)(4	41(c)(4	NUM
ftr-325	961	12	)	)	PUNCT
ftr-325	961	13	(	(	PUNCT
ftr-325	961	14	excluding	exclude	VERB
ftr-325	961	15	―returns	―return	NOUN
ftr-325	961	16	and	and	CCONJ
ftr-325	961	17	allowances‖	allowances‖	ADP
ftr-325	961	18	from	from	ADP
ftr-325	961	19	gross	gross	ADJ
ftr-325	961	20	receipts	receipt	NOUN
ftr-325	961	21	)	)	PUNCT
ftr-325	961	22	,	,	PUNCT
ftr-325	961	23	congress	congress	PROPN
ftr-325	961	24	indicated	indicate	VERB
ftr-325	961	25	an	an	DET
ftr-325	961	26	intent	intent	NOUN
ftr-325	961	27	to	to	PART
ftr-325	961	28	limit	limit	VERB
ftr-325	961	29	the	the	DET
ftr-325	961	30	concept	concept	NOUN
ftr-325	961	31	of	of	ADP
ftr-325	961	32	gross	gross	ADJ
ftr-325	961	33	receipts	receipt	NOUN
ftr-325	961	34	for	for	ADP
ftr-325	961	35	§	§	PROPN
ftr-325	961	36	41	41	NUM
ftr-325	961	37	purposes	purpose	NOUN
ftr-325	961	38	to	to	ADP
ftr-325	961	39	sales	sale	NOUN
ftr-325	961	40	receipts	receipt	NOUN
ftr-325	961	41	.	.	PUNCT
ftr-325	962	1	the	the	DET
ftr-325	962	2	court	court	NOUN
ftr-325	962	3	also	also	ADV
ftr-325	962	4	refused	refuse	VERB
ftr-325	962	5	to	to	PART
ftr-325	962	6	adopt	adopt	VERB
ftr-325	962	7	a	a	DET
ftr-325	962	8	narrow	narrow	ADJ
ftr-325	962	9	―common	―common	NOUN
ftr-325	962	10	law	law	NOUN
ftr-325	962	11	meaning‖	meaning‖	ADV
ftr-325	962	12	of	of	ADP
ftr-325	962	13	gross	gross	ADJ
ftr-325	962	14	receipts	receipt	NOUN
ftr-325	962	15	from	from	ADP
ftr-325	962	16	black‘s	black‘s	PROPN
ftr-325	962	17	law	law	NOUN
ftr-325	962	18	dictionary	dictionary	NOUN
ftr-325	962	19	as	as	SCONJ
ftr-325	962	20	undermined	undermine	VERB
ftr-325	962	21	by	by	ADP
ftr-325	962	22	numerous	numerous	ADJ
ftr-325	962	23	statutory	statutory	ADJ
ftr-325	962	24	authorities	authority	NOUN
ftr-325	962	25	using	use	VERB
ftr-325	962	26	the	the	DET
ftr-325	962	27	term	term	NOUN
ftr-325	962	28	.	.	PUNCT
ftr-325	963	1	further	far	ADV
ftr-325	963	2	,	,	PUNCT
ftr-325	963	3	the	the	DET
ftr-325	963	4	court	court	NOUN
ftr-325	963	5	indicated	indicate	VERB
ftr-325	963	6	that	that	SCONJ
ftr-325	963	7	the	the	DET
ftr-325	963	8	maximum	maximum	PROPN
ftr-325	963	9	―expressio	―expressio	PROPN
ftr-325	963	10	unius	unius	PROPN
ftr-325	963	11	est	est	X
ftr-325	963	12	exclusio	exclusio	PROPN
ftr-325	963	13	alterius‖	alterius‖	PROPN
ftr-325	963	14	applies	apply	VERB
ftr-325	963	15	to	to	PART
ftr-325	963	16	indicate	indicate	VERB
ftr-325	963	17	that	that	SCONJ
ftr-325	963	18	congressional	congressional	ADJ
ftr-325	963	19	enumeration	enumeration	NOUN
ftr-325	963	20	of	of	ADP
ftr-325	963	21	specific	specific	ADJ
ftr-325	963	22	exceptions	exception	NOUN
ftr-325	963	23	to	to	ADP
ftr-325	963	24	gross	gross	ADJ
ftr-325	963	25	receipts	receipt	NOUN
ftr-325	963	26	means	mean	VERB
ftr-325	963	27	that	that	SCONJ
ftr-325	963	28	other	other	ADJ
ftr-325	963	29	exceptions	exception	NOUN
ftr-325	963	30	are	be	AUX
ftr-325	963	31	not	not	PART
ftr-325	963	32	to	to	PART
ftr-325	963	33	be	be	AUX
ftr-325	963	34	implied	imply	VERB
ftr-325	963	35	.	.	PUNCT
ftr-325	964	1	5	5	X
ftr-325	964	2	.	.	X
ftr-325	964	3	business	business	NOUN
ftr-325	964	4	tax	tax	NOUN
ftr-325	964	5	credits	credit	NOUN
ftr-325	964	6	extended	extend	VERB
ftr-325	964	7	and	and	CCONJ
ftr-325	964	8	liberalized	liberalize	VERB
ftr-325	964	9	by	by	ADP
ftr-325	964	10	the	the	DET
ftr-325	964	11	2012	2012	NUM
ftr-325	964	12	taxpayer	taxpayer	NOUN
ftr-325	964	13	relief	relief	NOUN
ftr-325	964	14	(	(	PUNCT
ftr-325	964	15	and	and	CCONJ
ftr-325	964	16	not	not	PART
ftr-325	964	17	so	so	ADV
ftr-325	964	18	grand	grand	ADJ
ftr-325	964	19	compromise	compromise	NOUN
ftr-325	964	20	)	)	PUNCT
ftr-325	964	21	tax	tax	NOUN
ftr-325	964	22	act	act	NOUN
ftr-325	964	23	.	.	PUNCT
ftr-325	965	1	the	the	DET
ftr-325	965	2	business	business	NOUN
ftr-325	965	3	tax	tax	NOUN
ftr-325	965	4	credits	credit	NOUN
ftr-325	965	5	extended	extend	VERB
ftr-325	965	6	include	include	VERB
ftr-325	965	7	:	:	PUNCT
ftr-325	965	8	a.	a.	NOUN
ftr-325	965	9	research	research	NOUN
ftr-325	965	10	credit	credit	NOUN
ftr-325	965	11	of	of	ADP
ftr-325	965	12	§	§	PROPN
ftr-325	965	13	41	41	NUM
ftr-325	965	14	for	for	ADP
ftr-325	965	15	20	20	NUM
ftr-325	965	16	percent	percent	NOUN
ftr-325	965	17	of	of	ADP
ftr-325	965	18	research	research	NOUN
ftr-325	965	19	expenditures	expenditure	NOUN
ftr-325	965	20	over	over	ADP
ftr-325	965	21	a	a	DET
ftr-325	965	22	base	base	NOUN
ftr-325	965	23	amount	amount	NOUN
ftr-325	965	24	,	,	PUNCT
ftr-325	965	25	20	20	NUM
ftr-325	965	26	percent	percent	NOUN
ftr-325	965	27	of	of	ADP
ftr-325	965	28	basic	basic	ADJ
ftr-325	965	29	research	research	NOUN
ftr-325	965	30	payments	payment	NOUN
ftr-325	965	31	to	to	ADP
ftr-325	965	32	universities	university	NOUN
ftr-325	965	33	and	and	CCONJ
ftr-325	965	34	20	20	NUM
ftr-325	965	35	percent	percent	NOUN
ftr-325	965	36	of	of	ADP
ftr-325	965	37	qualified	qualified	ADJ
ftr-325	965	38	energy	energy	NOUN
ftr-325	965	39	research	research	NOUN
ftr-325	965	40	by	by	ADP
ftr-325	965	41	an	an	DET
ftr-325	965	42	energy	energy	NOUN
ftr-325	965	43	consortium	consortium	NOUN
ftr-325	965	44	is	be	AUX
ftr-325	965	45	retroactively	retroactively	ADV
ftr-325	965	46	extended	extend	VERB
ftr-325	965	47	for	for	ADP
ftr-325	965	48	two	two	NUM
ftr-325	965	49	years	year	NOUN
ftr-325	965	50	to	to	PART
ftr-325	965	51	cover	cover	VERB
ftr-325	965	52	research	research	NOUN
ftr-325	965	53	expenditures	expenditure	NOUN
ftr-325	965	54	incurred	incur	VERB
ftr-325	965	55	before	before	ADP
ftr-325	965	56	1/1/14	1/1/14	NUM
ftr-325	965	57	.	.	PUNCT
ftr-325	966	1	the	the	DET
ftr-325	966	2	new	new	ADJ
ftr-325	966	3	law	law	NOUN
ftr-325	966	4	also	also	ADV
ftr-325	966	5	provides	provide	VERB
ftr-325	966	6	that	that	SCONJ
ftr-325	966	7	the	the	DET
ftr-325	966	8	548	548	NUM
ftr-325	966	9	florida	florida	PROPN
ftr-325	966	10	tax	tax	NOUN
ftr-325	966	11	review	review	NOUN
ftr-325	966	12	[	[	X
ftr-325	966	13	vol	vol	NOUN
ftr-325	966	14	.	.	PUNCT
ftr-325	966	15	13:10	13:10	NUM
ftr-325	966	16	acquirer	acquirer	NOUN
ftr-325	966	17	of	of	ADP
ftr-325	966	18	a	a	DET
ftr-325	966	19	trade	trade	NOUN
ftr-325	966	20	or	or	CCONJ
ftr-325	966	21	business	business	NOUN
ftr-325	966	22	,	,	PUNCT
ftr-325	966	23	or	or	CCONJ
ftr-325	966	24	of	of	ADP
ftr-325	966	25	a	a	DET
ftr-325	966	26	substantial	substantial	ADJ
ftr-325	966	27	portion	portion	NOUN
ftr-325	966	28	of	of	ADP
ftr-325	966	29	a	a	DET
ftr-325	966	30	business	business	NOUN
ftr-325	966	31	unit	unit	NOUN
ftr-325	966	32	,	,	PUNCT
ftr-325	966	33	may	may	AUX
ftr-325	966	34	include	include	VERB
ftr-325	966	35	certain	certain	ADJ
ftr-325	966	36	qualified	qualified	ADJ
ftr-325	966	37	research	research	NOUN
ftr-325	966	38	expenditures	expenditure	NOUN
ftr-325	966	39	of	of	ADP
ftr-325	966	40	the	the	DET
ftr-325	966	41	predecessor	predecessor	NOUN
ftr-325	966	42	and	and	CCONJ
ftr-325	966	43	must	must	AUX
ftr-325	966	44	include	include	VERB
ftr-325	966	45	the	the	DET
ftr-325	966	46	gross	gross	ADJ
ftr-325	966	47	receipts	receipt	NOUN
ftr-325	966	48	of	of	ADP
ftr-325	966	49	the	the	DET
ftr-325	966	50	predecessor	predecessor	NOUN
ftr-325	966	51	in	in	ADP
ftr-325	966	52	calculating	calculate	VERB
ftr-325	966	53	credits	credit	NOUN
ftr-325	966	54	available	available	ADJ
ftr-325	966	55	to	to	ADP
ftr-325	966	56	the	the	DET
ftr-325	966	57	acquirer	acquirer	NOUN
ftr-325	966	58	.	.	PUNCT
ftr-325	967	1	for	for	ADP
ftr-325	967	2	controlled	control	VERB
ftr-325	967	3	corporations	corporation	NOUN
ftr-325	967	4	,	,	PUNCT
ftr-325	967	5	under	under	ADP
ftr-325	967	6	§	§	PROPN
ftr-325	967	7	41(f	41(f	NUM
ftr-325	967	8	)	)	PUNCT
ftr-325	967	9	all	all	PRON
ftr-325	967	10	of	of	ADP
ftr-325	967	11	the	the	DET
ftr-325	967	12	members	member	NOUN
ftr-325	967	13	are	be	AUX
ftr-325	967	14	treated	treat	VERB
ftr-325	967	15	as	as	ADP
ftr-325	967	16	a	a	DET
ftr-325	967	17	single	single	ADJ
ftr-325	967	18	taxpayer	taxpayer	NOUN
ftr-325	967	19	and	and	CCONJ
ftr-325	967	20	the	the	DET
ftr-325	967	21	research	research	NOUN
ftr-325	967	22	credit	credit	NOUN
ftr-325	967	23	and	and	CCONJ
ftr-325	967	24	the	the	DET
ftr-325	967	25	credit	credit	NOUN
ftr-325	967	26	allowable	allowable	ADJ
ftr-325	967	27	to	to	ADP
ftr-325	967	28	each	each	DET
ftr-325	967	29	member	member	NOUN
ftr-325	967	30	is	be	AUX
ftr-325	967	31	to	to	PART
ftr-325	967	32	be	be	AUX
ftr-325	967	33	determined	determine	VERB
ftr-325	967	34	in	in	ADP
ftr-325	967	35	proportion	proportion	NOUN
ftr-325	967	36	to	to	ADP
ftr-325	967	37	its	its	PRON
ftr-325	967	38	share	share	NOUN
ftr-325	967	39	of	of	ADP
ftr-325	967	40	research	research	NOUN
ftr-325	967	41	expenditures	expenditure	NOUN
ftr-325	967	42	.	.	PUNCT
ftr-325	968	1	b.	b.	PROPN
ftr-325	968	2	railroad	railroad	PROPN
ftr-325	968	3	track	track	NOUN
ftr-325	968	4	maintenance	maintenance	NOUN
ftr-325	968	5	.	.	PUNCT
ftr-325	969	1	the	the	DET
ftr-325	969	2	2012	2012	NUM
ftr-325	969	3	act	act	NOUN
ftr-325	969	4	,	,	PUNCT
ftr-325	969	5	§	§	PROPN
ftr-325	969	6	306	306	NUM
ftr-325	969	7	,	,	PUNCT
ftr-325	969	8	extends	extend	VERB
ftr-325	969	9	the	the	DET
ftr-325	969	10	50	50	NUM
ftr-325	969	11	percent	percent	NOUN
ftr-325	969	12	credit	credit	NOUN
ftr-325	969	13	of	of	ADP
ftr-325	969	14	§	§	PROPN
ftr-325	969	15	45	45	NUM
ftr-325	969	16	g	g	NOUN
ftr-325	969	17	for	for	ADP
ftr-325	969	18	qualified	qualified	ADJ
ftr-325	969	19	railroad	railroad	NOUN
ftr-325	969	20	track	track	NOUN
ftr-325	969	21	maintenance	maintenance	NOUN
ftr-325	969	22	expenditures	expenditure	NOUN
ftr-325	969	23	of	of	ADP
ftr-325	969	24	up	up	ADP
ftr-325	969	25	to	to	PART
ftr-325	969	26	$	$	SYM
ftr-325	969	27	3500	3500	NUM
ftr-325	969	28	per	per	ADP
ftr-325	969	29	mile	mile	NOUN
ftr-325	969	30	incurred	incur	VERB
ftr-325	969	31	by	by	ADP
ftr-325	969	32	a	a	DET
ftr-325	969	33	qualified	qualified	ADJ
ftr-325	969	34	railroad	railroad	NOUN
ftr-325	969	35	owner	owner	NOUN
ftr-325	969	36	to	to	ADP
ftr-325	969	37	tax	tax	NOUN
ftr-325	969	38	years	year	NOUN
ftr-325	969	39	beginning	begin	VERB
ftr-325	969	40	before	before	ADP
ftr-325	969	41	1/1/14	1/1/14	NUM
ftr-325	969	42	.	.	PUNCT
ftr-325	970	1	c.	c.	PROPN
ftr-325	970	2	mine	mine	PROPN
ftr-325	970	3	rescue	rescue	NOUN
ftr-325	970	4	training	training	NOUN
ftr-325	970	5	.	.	PUNCT
ftr-325	971	1	the	the	DET
ftr-325	971	2	2012	2012	NUM
ftr-325	971	3	act	act	NOUN
ftr-325	971	4	,	,	PUNCT
ftr-325	971	5	§	§	PROPN
ftr-325	971	6	307	307	NUM
ftr-325	971	7	,	,	PUNCT
ftr-325	971	8	extends	extend	VERB
ftr-325	971	9	the	the	DET
ftr-325	971	10	20	20	NUM
ftr-325	971	11	percent	percent	NOUN
ftr-325	971	12	credit	credit	NOUN
ftr-325	971	13	of	of	ADP
ftr-325	971	14	§	§	PROPN
ftr-325	971	15	45n	45n	NOUN
ftr-325	971	16	for	for	ADP
ftr-325	971	17	costs	cost	NOUN
ftr-325	971	18	of	of	ADP
ftr-325	971	19	training	train	VERB
ftr-325	971	20	qualified	qualified	ADJ
ftr-325	971	21	mine	mine	NOUN
ftr-325	971	22	rescue	rescue	NOUN
ftr-325	971	23	employees	employee	NOUN
ftr-325	971	24	to	to	ADP
ftr-325	971	25	taxable	taxable	ADJ
ftr-325	971	26	years	year	NOUN
ftr-325	971	27	beginning	begin	VERB
ftr-325	971	28	before	before	ADP
ftr-325	971	29	12/31/13	12/31/13	PROPN
ftr-325	971	30	.	.	PUNCT
ftr-325	971	31	g.	g.	PROPN
ftr-325	971	32	natural	natural	ADJ
ftr-325	971	33	resources	resource	NOUN
ftr-325	971	34	deductions	deduction	NOUN
ftr-325	971	35	&	&	CCONJ
ftr-325	971	36	credits	credit	NOUN
ftr-325	971	37	1	1	NUM
ftr-325	971	38	.	.	PUNCT
ftr-325	971	39	business	business	NOUN
ftr-325	971	40	energy	energy	NOUN
ftr-325	971	41	related	relate	VERB
ftr-325	971	42	tax	tax	NOUN
ftr-325	971	43	credits	credit	NOUN
ftr-325	971	44	extended	extend	VERB
ftr-325	971	45	by	by	ADP
ftr-325	971	46	the	the	DET
ftr-325	971	47	2012	2012	NUM
ftr-325	971	48	taxpayer	taxpayer	NOUN
ftr-325	971	49	relief	relief	NOUN
ftr-325	971	50	(	(	PUNCT
ftr-325	971	51	and	and	CCONJ
ftr-325	971	52	not	not	PART
ftr-325	971	53	so	so	ADV
ftr-325	971	54	grand	grand	ADJ
ftr-325	971	55	compromise	compromise	NOUN
ftr-325	971	56	)	)	PUNCT
ftr-325	971	57	tax	tax	NOUN
ftr-325	971	58	act	act	NOUN
ftr-325	971	59	.	.	PUNCT
ftr-325	972	1	the	the	DET
ftr-325	972	2	tax	tax	NOUN
ftr-325	972	3	credits	credit	NOUN
ftr-325	972	4	extended	extend	VERB
ftr-325	972	5	include	include	VERB
ftr-325	972	6	:	:	PUNCT
ftr-325	972	7	a.	a.	NOUN
ftr-325	972	8	alternative	alternative	NOUN
ftr-325	972	9	vehicle	vehicle	NOUN
ftr-325	972	10	fuel	fuel	NOUN
ftr-325	972	11	property	property	NOUN
ftr-325	972	12	.	.	PUNCT
ftr-325	973	1	section	section	NOUN
ftr-325	973	2	402	402	NUM
ftr-325	973	3	of	of	ADP
ftr-325	973	4	the	the	DET
ftr-325	973	5	act	act	NOUN
ftr-325	973	6	extends	extend	VERB
ftr-325	973	7	the	the	DET
ftr-325	973	8	code	code	NOUN
ftr-325	973	9	§	§	PROPN
ftr-325	973	10	30c	30c	NOUN
ftr-325	973	11	alternative	alternative	ADJ
ftr-325	973	12	fuel	fuel	NOUN
ftr-325	973	13	vehicle	vehicle	NOUN
ftr-325	973	14	refueling	refueling	NOUN
ftr-325	973	15	property	property	NOUN
ftr-325	973	16	30	30	NUM
ftr-325	973	17	percent	percent	NOUN
ftr-325	973	18	credit	credit	NOUN
ftr-325	973	19	,	,	PUNCT
ftr-325	973	20	limited	limit	VERB
ftr-325	973	21	to	to	ADP
ftr-325	973	22	$	$	SYM
ftr-325	973	23	30,000	30,000	NUM
ftr-325	973	24	for	for	ADP
ftr-325	973	25	depreciable	depreciable	ADJ
ftr-325	973	26	property	property	NOUN
ftr-325	973	27	and	and	CCONJ
ftr-325	973	28	$	$	SYM
ftr-325	973	29	1,000	1,000	NUM
ftr-325	973	30	for	for	ADP
ftr-325	973	31	other	other	ADJ
ftr-325	973	32	property	property	NOUN
ftr-325	973	33	,	,	PUNCT
ftr-325	973	34	to	to	ADP
ftr-325	973	35	property	property	NOUN
ftr-325	973	36	placed	place	VERB
ftr-325	973	37	in	in	ADP
ftr-325	973	38	service	service	NOUN
ftr-325	973	39	before	before	ADP
ftr-325	973	40	1/1/14	1/1/14	NUM
ftr-325	973	41	.	.	PUNCT
ftr-325	973	42	b.	b.	PROPN
ftr-325	973	43	electric	electric	PROPN
ftr-325	973	44	vehicles	vehicle	NOUN
ftr-325	973	45	.	.	PUNCT
ftr-325	974	1	section	section	NOUN
ftr-325	974	2	403	403	NUM
ftr-325	974	3	of	of	ADP
ftr-325	974	4	the	the	DET
ftr-325	974	5	act	act	NOUN
ftr-325	974	6	extends	extend	VERB
ftr-325	974	7	the	the	DET
ftr-325	974	8	code	code	NOUN
ftr-325	974	9	§	§	PROPN
ftr-325	974	10	30d	30d	ADJ
ftr-325	974	11	credit	credit	NOUN
ftr-325	974	12	for	for	ADP
ftr-325	974	13	two	two	NUM
ftr-325	974	14	or	or	CCONJ
ftr-325	974	15	three	three	NUM
ftr-325	974	16	wheel	wheel	NOUN
ftr-325	974	17	electric	electric	ADJ
ftr-325	974	18	vehicles	vehicle	NOUN
ftr-325	974	19	of	of	ADP
ftr-325	974	20	$	$	SYM
ftr-325	974	21	2,500	2,500	NUM
ftr-325	974	22	to	to	PART
ftr-325	974	23	$	$	SYM
ftr-325	974	24	5,000	5,000	NUM
ftr-325	974	25	depending	depend	VERB
ftr-325	974	26	on	on	ADP
ftr-325	974	27	battery	battery	NOUN
ftr-325	974	28	power	power	NOUN
ftr-325	974	29	to	to	ADP
ftr-325	974	30	vehicles	vehicle	NOUN
ftr-325	974	31	acquired	acquire	VERB
ftr-325	974	32	before	before	ADP
ftr-325	974	33	1/1/14	1/1/14	NUM
ftr-325	974	34	.	.	PUNCT
ftr-325	975	1	c.	c.	NOUN
ftr-325	975	2	plant	plant	NOUN
ftr-325	975	3	gas	gas	NOUN
ftr-325	975	4	.	.	PUNCT
ftr-325	976	1	section	section	NOUN
ftr-325	976	2	404	404	NUM
ftr-325	976	3	of	of	ADP
ftr-325	976	4	the	the	DET
ftr-325	976	5	act	act	NOUN
ftr-325	976	6	extends	extend	VERB
ftr-325	976	7	the	the	DET
ftr-325	976	8	per	per	ADJ
ftr-325	976	9	gallon	gallon	NOUN
ftr-325	976	10	credit	credit	NOUN
ftr-325	976	11	for	for	ADP
ftr-325	976	12	alcohol	alcohol	NOUN
ftr-325	976	13	used	use	VERB
ftr-325	976	14	as	as	ADP
ftr-325	976	15	fuel	fuel	NOUN
ftr-325	976	16	to	to	ADP
ftr-325	976	17	production	production	NOUN
ftr-325	976	18	before	before	ADP
ftr-325	976	19	1/1/14	1/1/14	NUM
ftr-325	976	20	,	,	PUNCT
ftr-325	976	21	and	and	CCONJ
ftr-325	976	22	provides	provide	VERB
ftr-325	976	23	rules	rule	NOUN
ftr-325	976	24	for	for	ADP
ftr-325	976	25	using	use	VERB
ftr-325	976	26	algae	algae	NOUN
ftr-325	976	27	as	as	ADP
ftr-325	976	28	qualified	qualified	ADJ
ftr-325	976	29	feedstock	feedstock	NOUN
ftr-325	976	30	for	for	ADP
ftr-325	976	31	fuel	fuel	NOUN
ftr-325	976	32	produced	produce	VERB
ftr-325	976	33	after	after	ADP
ftr-325	976	34	1/2/13	1/2/13	PROPN
ftr-325	976	35	[	[	X
ftr-325	976	36	the	the	DET
ftr-325	976	37	date	date	NOUN
ftr-325	976	38	of	of	ADP
ftr-325	976	39	enactment	enactment	NOUN
ftr-325	976	40	]	]	PUNCT
ftr-325	976	41	.	.	PUNCT
ftr-325	977	1	in	in	ADP
ftr-325	977	2	addition	addition	NOUN
ftr-325	977	3	,	,	PUNCT
ftr-325	977	4	§	§	PROPN
ftr-325	977	5	410(b	410(b	PROPN
ftr-325	977	6	)	)	PUNCT
ftr-325	977	7	of	of	ADP
ftr-325	977	8	the	the	DET
ftr-325	977	9	act	act	NOUN
ftr-325	977	10	extends	extend	VERB
ftr-325	977	11	the	the	DET
ftr-325	977	12	additional	additional	ADJ
ftr-325	977	13	50	50	NUM
ftr-325	977	14	percent	percent	NOUN
ftr-325	977	15	depreciation	depreciation	NOUN
ftr-325	977	16	allowance	allowance	NOUN
ftr-325	977	17	of	of	ADP
ftr-325	977	18	code	code	NOUN
ftr-325	977	19	§	§	PROPN
ftr-325	977	20	168(l)(2	168(l)(2	NUM
ftr-325	977	21	)	)	PUNCT
ftr-325	977	22	for	for	ADP
ftr-325	977	23	biofuel	biofuel	NOUN
ftr-325	977	24	plant	plant	NOUN
ftr-325	977	25	property	property	NOUN
ftr-325	977	26	placed	place	VERB
ftr-325	977	27	in	in	ADP
ftr-325	977	28	service	service	NOUN
ftr-325	977	29	before	before	ADP
ftr-325	977	30	1/1/14	1/1/14	NUM
ftr-325	977	31	.	.	PUNCT
ftr-325	978	1	d.	d.	PROPN
ftr-325	978	2	biodiesel	biodiesel	PROPN
ftr-325	978	3	,	,	PUNCT
ftr-325	978	4	i.e.	i.e.	X
ftr-325	978	5	,	,	PUNCT
ftr-325	978	6	the	the	DET
ftr-325	978	7	timing	timing	NOUN
ftr-325	978	8	of	of	ADP
ftr-325	978	9	the	the	DET
ftr-325	978	10	iowa	iowa	PROPN
ftr-325	978	11	primary	primary	NOUN
ftr-325	978	12	;	;	PUNCT
ftr-325	978	13	even	even	ADV
ftr-325	978	14	al	al	PROPN
ftr-325	978	15	gore	gore	PROPN
ftr-325	978	16	has	have	AUX
ftr-325	978	17	given	give	VERB
ftr-325	978	18	up	up	ADP
ftr-325	978	19	on	on	ADP
ftr-325	978	20	ethanol	ethanol	NOUN
ftr-325	978	21	.	.	PUNCT
ftr-325	979	1	section	section	NOUN
ftr-325	979	2	405	405	NUM
ftr-325	979	3	of	of	ADP
ftr-325	979	4	the	the	DET
ftr-325	979	5	act	act	NOUN
ftr-325	979	6	2013	2013	NUM
ftr-325	979	7	]	]	PUNCT
ftr-325	979	8	recent	recent	ADJ
ftr-325	979	9	developments	development	NOUN
ftr-325	979	10	in	in	ADP
ftr-325	979	11	federal	federal	ADJ
ftr-325	979	12	income	income	NOUN
ftr-325	979	13	taxation	taxation	NOUN
ftr-325	979	14	549	549	NUM
ftr-325	979	15	extends	extend	VERB
ftr-325	979	16	the	the	DET
ftr-325	979	17	code	code	NOUN
ftr-325	979	18	§	§	PROPN
ftr-325	979	19	40a	40a	NUM
ftr-325	979	20	$	$	SYM
ftr-325	979	21	1.00	1.00	NUM
ftr-325	979	22	per	per	ADP
ftr-325	979	23	gallon	gallon	NOUN
ftr-325	979	24	credit	credit	NOUN
ftr-325	979	25	for	for	ADP
ftr-325	979	26	biodiesel	biodiesel	NOUN
ftr-325	979	27	mixtures	mixture	NOUN
ftr-325	979	28	to	to	PART
ftr-325	979	29	fuel	fuel	NOUN
ftr-325	979	30	sold	sell	VERB
ftr-325	979	31	or	or	CCONJ
ftr-325	979	32	used	use	VERB
ftr-325	979	33	before	before	ADP
ftr-325	979	34	1/1/14	1/1/14	NUM
ftr-325	979	35	.	.	PUNCT
ftr-325	980	1	e.	e.	PROPN
ftr-325	980	2	indian	indian	PROPN
ftr-325	980	3	coal	coal	PROPN
ftr-325	980	4	.	.	PUNCT
ftr-325	981	1	section	section	NOUN
ftr-325	981	2	406	406	NUM
ftr-325	981	3	of	of	ADP
ftr-325	981	4	the	the	DET
ftr-325	981	5	act	act	NOUN
ftr-325	981	6	extends	extend	VERB
ftr-325	981	7	the	the	DET
ftr-325	981	8	$	$	SYM
ftr-325	981	9	2	2	NUM
ftr-325	981	10	per	per	ADP
ftr-325	981	11	ton	ton	NOUN
ftr-325	981	12	additional	additional	ADJ
ftr-325	981	13	renewable	renewable	ADJ
ftr-325	981	14	energy	energy	NOUN
ftr-325	981	15	credit	credit	NOUN
ftr-325	981	16	under	under	ADP
ftr-325	981	17	§	§	PROPN
ftr-325	981	18	45(e)(10	45(e)(10	NUM
ftr-325	981	19	)	)	PUNCT
ftr-325	981	20	for	for	ADP
ftr-325	981	21	coal	coal	NOUN
ftr-325	981	22	produced	produce	VERB
ftr-325	981	23	at	at	ADP
ftr-325	981	24	an	an	DET
ftr-325	981	25	indian	indian	ADJ
ftr-325	981	26	coal	coal	NOUN
ftr-325	981	27	production	production	NOUN
ftr-325	981	28	facility	facility	NOUN
ftr-325	981	29	and	and	CCONJ
ftr-325	981	30	sold	sell	VERB
ftr-325	981	31	by	by	ADP
ftr-325	981	32	the	the	DET
ftr-325	981	33	taxpayer	taxpayer	NOUN
ftr-325	981	34	during	during	ADP
ftr-325	981	35	an	an	DET
ftr-325	981	36	eight	eight	NUM
ftr-325	981	37	year	year	NOUN
ftr-325	981	38	period	period	NOUN
ftr-325	981	39	beginning	begin	VERB
ftr-325	981	40	on	on	ADP
ftr-325	981	41	1/1/06	1/1/06	NUM
ftr-325	981	42	.	.	PUNCT
ftr-325	982	1	f.	f.	PROPN
ftr-325	982	2	energy	energy	PROPN
ftr-325	982	3	efficient	efficient	ADJ
ftr-325	982	4	homes	home	NOUN
ftr-325	982	5	.	.	PUNCT
ftr-325	983	1	section	section	NOUN
ftr-325	983	2	407	407	NUM
ftr-325	983	3	of	of	ADP
ftr-325	983	4	the	the	DET
ftr-325	983	5	act	act	NOUN
ftr-325	983	6	extends	extend	VERB
ftr-325	983	7	the	the	DET
ftr-325	983	8	code	code	NOUN
ftr-325	983	9	§	§	PROPN
ftr-325	983	10	45l	45l	NOUN
ftr-325	983	11	credit	credit	NOUN
ftr-325	983	12	to	to	ADP
ftr-325	983	13	contractors	contractor	NOUN
ftr-325	983	14	of	of	ADP
ftr-325	983	15	$	$	SYM
ftr-325	983	16	2,000	2,000	NUM
ftr-325	983	17	(	(	PUNCT
ftr-325	983	18	or	or	CCONJ
ftr-325	983	19	$	$	SYM
ftr-325	983	20	1,000	1,000	NUM
ftr-325	983	21	in	in	ADP
ftr-325	983	22	the	the	DET
ftr-325	983	23	case	case	NOUN
ftr-325	983	24	of	of	ADP
ftr-325	983	25	certain	certain	ADJ
ftr-325	983	26	manufactured	manufacture	VERB
ftr-325	983	27	homes	home	NOUN
ftr-325	983	28	)	)	PUNCT
ftr-325	983	29	that	that	PRON
ftr-325	983	30	are	be	AUX
ftr-325	983	31	certified	certify	VERB
ftr-325	983	32	as	as	ADP
ftr-325	983	33	energy	energy	NOUN
ftr-325	983	34	efficient	efficient	ADJ
ftr-325	983	35	to	to	ADP
ftr-325	983	36	homes	home	NOUN
ftr-325	983	37	acquired	acquire	VERB
ftr-325	983	38	from	from	ADP
ftr-325	983	39	the	the	DET
ftr-325	983	40	contractor	contractor	NOUN
ftr-325	983	41	for	for	ADP
ftr-325	983	42	use	use	NOUN
ftr-325	983	43	as	as	ADP
ftr-325	983	44	a	a	DET
ftr-325	983	45	residence	residence	NOUN
ftr-325	983	46	on	on	ADP
ftr-325	983	47	or	or	CCONJ
ftr-325	983	48	before	before	ADP
ftr-325	983	49	12/31/13	12/31/13	PROPN
ftr-325	983	50	.	.	PUNCT
ftr-325	984	1	g.	g.	PROPN
ftr-325	984	2	refrigerators	refrigerator	NOUN
ftr-325	984	3	,	,	PUNCT
ftr-325	984	4	dishwashers	dishwasher	NOUN
ftr-325	984	5	and	and	CCONJ
ftr-325	984	6	washing	washing	NOUN
ftr-325	984	7	machines	machine	NOUN
ftr-325	984	8	.	.	PUNCT
ftr-325	985	1	section	section	NOUN
ftr-325	985	2	409	409	NUM
ftr-325	985	3	of	of	ADP
ftr-325	985	4	the	the	DET
ftr-325	985	5	act	act	NOUN
ftr-325	985	6	retroactively	retroactively	ADV
ftr-325	985	7	extends	extend	VERB
ftr-325	985	8	for	for	ADP
ftr-325	985	9	two	two	NUM
ftr-325	985	10	years	year	NOUN
ftr-325	985	11	the	the	DET
ftr-325	985	12	credit	credit	NOUN
ftr-325	985	13	under	under	ADP
ftr-325	985	14	code	code	NOUN
ftr-325	985	15	§	§	PROPN
ftr-325	985	16	45	45	NUM
ftr-325	985	17	m	m	NOUN
ftr-325	985	18	to	to	AUX
ftr-325	985	19	energy	energy	NOUN
ftr-325	985	20	efficient	efficient	ADJ
ftr-325	985	21	appliances	appliance	NOUN
ftr-325	985	22	manufactured	manufacture	VERB
ftr-325	985	23	in	in	ADP
ftr-325	985	24	2012	2012	NUM
ftr-325	985	25	and	and	CCONJ
ftr-325	985	26	2013	2013	NUM
ftr-325	985	27	.	.	PUNCT
ftr-325	986	1	h.	h.	NOUN
ftr-325	986	2	transmission	transmission	NOUN
ftr-325	986	3	line	line	NOUN
ftr-325	986	4	sales	sale	NOUN
ftr-325	986	5	.	.	PUNCT
ftr-325	987	1	section	section	NOUN
ftr-325	987	2	411	411	NUM
ftr-325	987	3	of	of	ADP
ftr-325	987	4	the	the	DET
ftr-325	987	5	act	act	NOUN
ftr-325	987	6	extends	extend	VERB
ftr-325	987	7	the	the	DET
ftr-325	987	8	code	code	NOUN
ftr-325	987	9	§	§	PROPN
ftr-325	987	10	451(i	451(i	PROPN
ftr-325	987	11	)	)	PUNCT
ftr-325	987	12	eight	eight	NUM
ftr-325	987	13	year	year	NOUN
ftr-325	987	14	amortization	amortization	NOUN
ftr-325	987	15	of	of	ADP
ftr-325	987	16	gain	gain	NOUN
ftr-325	987	17	recognized	recognize	VERB
ftr-325	987	18	on	on	ADP
ftr-325	987	19	sales	sale	NOUN
ftr-325	987	20	of	of	ADP
ftr-325	987	21	transmission	transmission	NOUN
ftr-325	987	22	lines	line	NOUN
ftr-325	987	23	by	by	ADP
ftr-325	987	24	a	a	DET
ftr-325	987	25	qualified	qualified	ADJ
ftr-325	987	26	vertically	vertically	ADV
ftr-325	987	27	integrated	integrate	VERB
ftr-325	987	28	electric	electric	ADJ
ftr-325	987	29	utility	utility	NOUN
ftr-325	987	30	to	to	ADP
ftr-325	987	31	an	an	DET
ftr-325	987	32	independent	independent	ADJ
ftr-325	987	33	transmission	transmission	NOUN
ftr-325	987	34	company	company	NOUN
ftr-325	987	35	to	to	ADP
ftr-325	987	36	sales	sale	NOUN
ftr-325	987	37	before	before	ADP
ftr-325	987	38	1/1/14	1/1/14	NUM
ftr-325	987	39	.	.	PUNCT
ftr-325	988	1	i.	i.	PROPN
ftr-325	988	2	alternative	alternative	PROPN
ftr-325	988	3	fuel	fuel	NOUN
ftr-325	988	4	excise	excise	NOUN
ftr-325	988	5	tax	tax	NOUN
ftr-325	988	6	credit	credit	NOUN
ftr-325	988	7	.	.	PUNCT
ftr-325	989	1	section	section	NOUN
ftr-325	989	2	412	412	NUM
ftr-325	989	3	of	of	ADP
ftr-325	989	4	the	the	DET
ftr-325	989	5	act	act	NOUN
ftr-325	989	6	retroactively	retroactively	ADV
ftr-325	989	7	extends	extend	VERB
ftr-325	989	8	through	through	ADP
ftr-325	989	9	2013	2013	NUM
ftr-325	989	10	the	the	DET
ftr-325	989	11	excise	excise	NOUN
ftr-325	989	12	tax	tax	NOUN
ftr-325	989	13	credits	credit	NOUN
ftr-325	989	14	of	of	ADP
ftr-325	989	15	code	code	NOUN
ftr-325	989	16	§	§	PROPN
ftr-325	989	17	6426	6426	NUM
ftr-325	989	18	for	for	ADP
ftr-325	989	19	alternative	alternative	ADJ
ftr-325	989	20	fuels	fuel	NOUN
ftr-325	989	21	and	and	CCONJ
ftr-325	989	22	fuels	fuel	NOUN
ftr-325	989	23	mixtures	mixture	NOUN
ftr-325	989	24	.	.	PUNCT
ftr-325	990	1	h.	h.	NOUN
ftr-325	990	2	loss	loss	NOUN
ftr-325	990	3	transactions	transaction	NOUN
ftr-325	990	4	,	,	PUNCT
ftr-325	990	5	bad	bad	ADJ
ftr-325	990	6	debts	debt	NOUN
ftr-325	990	7	,	,	PUNCT
ftr-325	990	8	and	and	CCONJ
ftr-325	990	9	nols	nols	PROPN
ftr-325	990	10	1	1	NUM
ftr-325	990	11	.	.	PUNCT
ftr-325	991	1	unless	unless	SCONJ
ftr-325	991	2	you	you	PRON
ftr-325	991	3	think	think	VERB
ftr-325	991	4	you	you	PRON
ftr-325	991	5	have	have	VERB
ftr-325	991	6	a	a	DET
ftr-325	991	7	cert	cert	NOUN
ftr-325	991	8	—	—	PUNCT
ftr-325	991	9	no	no	DET
ftr-325	991	10	it‘s	it‘s	NOUN
ftr-325	991	11	neither	neither	CCONJ
ftr-325	991	12	a	a	DET
ftr-325	991	13	breath	breath	NOUN
ftr-325	991	14	nor	nor	CCONJ
ftr-325	991	15	a	a	DET
ftr-325	991	16	candy	candy	NOUN
ftr-325	991	17	mint	mint	NOUN
ftr-325	991	18	—	—	PUNCT
ftr-325	991	19	or	or	CCONJ
ftr-325	991	20	a	a	DET
ftr-325	991	21	ceril	ceril	NOUN
ftr-325	991	22	,	,	PUNCT
ftr-325	991	23	don‘t	don‘t	PROPN
ftr-325	991	24	punish	punish	VERB
ftr-325	991	25	yourself	yourself	PRON
ftr-325	991	26	by	by	ADP
ftr-325	991	27	reading	read	VERB
ftr-325	991	28	these	these	DET
ftr-325	991	29	proposed	propose	VERB
ftr-325	991	30	regulations	regulation	NOUN
ftr-325	991	31	just	just	ADV
ftr-325	991	32	for	for	ADP
ftr-325	991	33	fun	fun	NOUN
ftr-325	991	34	.	.	PUNCT
ftr-325	992	1	reg–140668–07	reg–140668–07	NOUN
ftr-325	992	2	,	,	PUNCT
ftr-325	992	3	regulations	regulation	NOUN
ftr-325	992	4	regarding	regard	VERB
ftr-325	992	5	the	the	DET
ftr-325	992	6	application	application	NOUN
ftr-325	992	7	of	of	ADP
ftr-325	992	8	section	section	NOUN
ftr-325	992	9	172(h	172(h	PROPN
ftr-325	992	10	)	)	PUNCT
ftr-325	992	11	including	include	VERB
ftr-325	992	12	consolidated	consolidated	ADJ
ftr-325	992	13	groups	group	NOUN
ftr-325	992	14	,	,	PUNCT
ftr-325	992	15	77	77	NUM
ftr-325	992	16	f.r	f.r	NOUN
ftr-325	992	17	.	.	PROPN
ftr-325	992	18	57452	57452	NUM
ftr-325	992	19	(	(	PUNCT
ftr-325	992	20	9/17/12	9/17/12	NUM
ftr-325	992	21	)	)	PUNCT
ftr-325	992	22	.	.	PUNCT
ftr-325	993	1	the	the	DET
ftr-325	993	2	corporate	corporate	ADJ
ftr-325	993	3	equity	equity	NOUN
ftr-325	993	4	reduction	reduction	NOUN
ftr-325	993	5	transaction	transaction	NOUN
ftr-325	993	6	(	(	PUNCT
ftr-325	993	7	cert	cert	NOUN
ftr-325	993	8	)	)	PUNCT
ftr-325	993	9	rules	rule	NOUN
ftr-325	993	10	of	of	ADP
ftr-325	993	11	§	§	PROPN
ftr-325	993	12	172(b)(1)(e	172(b)(1)(e	NUM
ftr-325	993	13	)	)	PUNCT
ftr-325	993	14	and	and	CCONJ
ftr-325	993	15	(	(	PUNCT
ftr-325	993	16	h	h	NOUN
ftr-325	993	17	)	)	PUNCT
ftr-325	993	18	were	be	AUX
ftr-325	993	19	enacted	enact	VERB
ftr-325	993	20	in	in	ADP
ftr-325	993	21	1989	1989	NUM
ftr-325	993	22	to	to	PART
ftr-325	993	23	limit	limit	VERB
ftr-325	993	24	a	a	DET
ftr-325	993	25	corporation‘s	corporation‘s	NOUN
ftr-325	993	26	ability	ability	NOUN
ftr-325	993	27	to	to	PART
ftr-325	993	28	obtain	obtain	VERB
ftr-325	993	29	tax	tax	NOUN
ftr-325	993	30	refunds	refund	NOUN
ftr-325	993	31	as	as	ADP
ftr-325	993	32	the	the	DET
ftr-325	993	33	result	result	NOUN
ftr-325	993	34	of	of	ADP
ftr-325	993	35	the	the	DET
ftr-325	993	36	carryback	carryback	NOUN
ftr-325	993	37	of	of	ADP
ftr-325	993	38	nols	nols	PROPN
ftr-325	993	39	that	that	PRON
ftr-325	993	40	were	be	AUX
ftr-325	993	41	attributable	attributable	ADJ
ftr-325	993	42	to	to	ADP
ftr-325	993	43	interest	interest	NOUN
ftr-325	993	44	deductions	deduction	NOUN
ftr-325	993	45	allocable	allocable	ADJ
ftr-325	993	46	to	to	ADP
ftr-325	993	47	leveraged	leverage	VERB
ftr-325	993	48	buyout	buyout	NOUN
ftr-325	993	49	transactions	transaction	NOUN
ftr-325	993	50	.	.	PUNCT
ftr-325	994	1	sections	section	NOUN
ftr-325	994	2	72(b)(1)(e	72(b)(1)(e	NOUN
ftr-325	994	3	)	)	PUNCT
ftr-325	994	4	and	and	CCONJ
ftr-325	994	5	(	(	PUNCT
ftr-325	994	6	h	h	NOUN
ftr-325	994	7	)	)	PUNCT
ftr-325	994	8	limit	limit	VERB
ftr-325	994	9	the	the	DET
ftr-325	994	10	carryback	carryback	NOUN
ftr-325	994	11	of	of	ADP
ftr-325	994	12	the	the	DET
ftr-325	994	13	portion	portion	NOUN
ftr-325	994	14	of	of	ADP
ftr-325	994	15	an	an	DET
ftr-325	994	16	nol	nol	NOUN
ftr-325	994	17	that	that	PRON
ftr-325	994	18	constitutes	constitute	VERB
ftr-325	994	19	a	a	DET
ftr-325	994	20	―corporate	―corporate	NOUN
ftr-325	994	21	equity	equity	NOUN
ftr-325	994	22	reduction	reduction	NOUN
ftr-325	994	23	interest	interest	NOUN
ftr-325	994	24	loss‖	loss‖	PROPN
ftr-325	994	25	(	(	PUNCT
ftr-325	994	26	ceril	ceril	PROPN
ftr-325	994	27	)	)	PUNCT
ftr-325	994	28	of	of	ADP
ftr-325	994	29	an	an	DET
ftr-325	994	30	―applicable	―applicable	ADJ
ftr-325	994	31	corporation‖	corporation‖	NOUN
ftr-325	994	32	in	in	ADP
ftr-325	994	33	any	any	PRON
ftr-325	994	34	―loss	―loss	ADP
ftr-325	994	35	limitation	limitation	NOUN
ftr-325	994	36	year.‖	year.‖	NOUN
ftr-325	994	37	prop	prop	PROPN
ftr-325	994	38	.	.	PUNCT
ftr-325	995	1	reg	reg	PROPN
ftr-325	995	2	.	.	PUNCT
ftr-325	996	1	§	§	PROPN
ftr-325	996	2	§	§	PROPN
ftr-325	996	3	172(h)-0	172(h)-0	NUM
ftr-325	996	4	through	through	ADP
ftr-325	996	5	-5	-5	PUNCT
ftr-325	996	6	provide	provide	VERB
ftr-325	996	7	general	general	ADJ
ftr-325	996	8	rules	rule	NOUN
ftr-325	996	9	addressing	address	VERB
ftr-325	996	10	whether	whether	SCONJ
ftr-325	996	11	a	a	DET
ftr-325	996	12	cert	cert	NOUN
ftr-325	996	13	has	have	AUX
ftr-325	996	14	occurred	occur	VERB
ftr-325	996	15	,	,	PUNCT
ftr-325	996	16	the	the	DET
ftr-325	996	17	computation	computation	NOUN
ftr-325	996	18	of	of	ADP
ftr-325	996	19	a	a	DET
ftr-325	996	20	ceril	ceril	NOUN
ftr-325	996	21	,	,	PUNCT
ftr-325	996	22	and	and	CCONJ
ftr-325	996	23	the	the	DET
ftr-325	996	24	treatment	treatment	NOUN
ftr-325	996	25	of	of	ADP
ftr-325	996	26	successor	successor	NOUN
ftr-325	996	27	corporations	corporation	NOUN
ftr-325	996	28	.	.	PUNCT
ftr-325	997	1	550	550	NUM
ftr-325	997	2	florida	florida	PROPN
ftr-325	997	3	tax	tax	NOUN
ftr-325	997	4	review	review	NOUN
ftr-325	997	5	[	[	X
ftr-325	997	6	vol	vol	NOUN
ftr-325	997	7	.	.	PUNCT
ftr-325	997	8	13:10	13:10	NUM
ftr-325	997	9	2	2	NUM
ftr-325	997	10	.	.	PUNCT
ftr-325	998	1	atnold	atnold	PROPN
ftr-325	998	2	is	be	AUX
ftr-325	998	3	not	not	PART
ftr-325	998	4	a	a	DET
ftr-325	998	5	breath	breath	NOUN
ftr-325	998	6	mint	mint	NOUN
ftr-325	998	7	to	to	PART
ftr-325	998	8	relieve	relieve	VERB
ftr-325	998	9	your	your	PRON
ftr-325	998	10	amt	amt	PROPN
ftr-325	998	11	problems	problem	NOUN
ftr-325	998	12	.	.	PUNCT
ftr-325	999	1	metro	metro	PROPN
ftr-325	999	2	one	one	NUM
ftr-325	999	3	telecommunications	telecommunications	PROPN
ftr-325	999	4	inc	inc	PROPN
ftr-325	999	5	.	.	PROPN
ftr-325	1000	1	v.	v.	PROPN
ftr-325	1000	2	commissioner	commissioner	PROPN
ftr-325	1000	3	,	,	PUNCT
ftr-325	1000	4	135	135	NUM
ftr-325	1000	5	t.c	t.c	PROPN
ftr-325	1000	6	.	.	PROPN
ftr-325	1001	1	573	573	NUM
ftr-325	1001	2	(	(	PUNCT
ftr-325	1001	3	12/15/10	12/15/10	NUM
ftr-325	1001	4	)	)	PUNCT
ftr-325	1001	5	.	.	PUNCT
ftr-325	1002	1	in	in	ADP
ftr-325	1002	2	computing	computing	PROPN
ftr-325	1002	3	amti	amti	PROPN
ftr-325	1002	4	,	,	PUNCT
ftr-325	1002	5	§	§	PROPN
ftr-325	1002	6	56(a)(4	56(a)(4	NUM
ftr-325	1002	7	)	)	PUNCT
ftr-325	1002	8	allows	allow	VERB
ftr-325	1002	9	a	a	DET
ftr-325	1002	10	corporation	corporation	NOUN
ftr-325	1002	11	to	to	PART
ftr-325	1002	12	claim	claim	VERB
ftr-325	1002	13	an	an	DET
ftr-325	1002	14	amt	amt	PROPN
ftr-325	1002	15	nol	nol	NOUN
ftr-325	1002	16	in	in	ADP
ftr-325	1002	17	lieu	lieu	NOUN
ftr-325	1002	18	of	of	ADP
ftr-325	1002	19	a	a	DET
ftr-325	1002	20	regular	regular	ADJ
ftr-325	1002	21	nol	nol	NOUN
ftr-325	1002	22	deduction	deduction	NOUN
ftr-325	1002	23	allowed	allow	VERB
ftr-325	1002	24	under	under	ADP
ftr-325	1002	25	§	§	PROPN
ftr-325	1002	26	72	72	NUM
ftr-325	1002	27	.	.	PUNCT
ftr-325	1003	1	the	the	DET
ftr-325	1003	2	taxpayer	taxpayer	NOUN
ftr-325	1003	3	claimed	claim	VERB
ftr-325	1003	4	an	an	DET
ftr-325	1003	5	amt	amt	PROPN
ftr-325	1003	6	nol	nol	NOUN
ftr-325	1003	7	deduction	deduction	NOUN
ftr-325	1003	8	for	for	ADP
ftr-325	1003	9	2002	2002	NUM
ftr-325	1003	10	based	base	VERB
ftr-325	1003	11	on	on	ADP
ftr-325	1003	12	a	a	DET
ftr-325	1003	13	carryback	carryback	NOUN
ftr-325	1003	14	of	of	ADP
ftr-325	1003	15	an	an	DET
ftr-325	1003	16	amt	amt	PROPN
ftr-325	1003	17	nol	nol	NOUN
ftr-325	1003	18	from	from	ADP
ftr-325	1003	19	2004	2004	NUM
ftr-325	1003	20	.	.	PUNCT
ftr-325	1004	1	analyzing	analyze	VERB
ftr-325	1004	2	a	a	DET
ftr-325	1004	3	very	very	ADV
ftr-325	1004	4	complicated	complicated	ADJ
ftr-325	1004	5	statutory	statutory	ADJ
ftr-325	1004	6	pattern	pattern	NOUN
ftr-325	1004	7	,	,	PUNCT
ftr-325	1004	8	judge	judge	PROPN
ftr-325	1004	9	paris	paris	PROPN
ftr-325	1004	10	held	hold	VERB
ftr-325	1004	11	that	that	SCONJ
ftr-325	1004	12	§	§	PROPN
ftr-325	1004	13	56(a)(1	56(a)(1	NUM
ftr-325	1004	14	)	)	PUNCT
ftr-325	1004	15	does	do	AUX
ftr-325	1004	16	not	not	PART
ftr-325	1004	17	allow	allow	VERB
ftr-325	1004	18	for	for	ADP
ftr-325	1004	19	an	an	DET
ftr-325	1004	20	amt	amt	PROPN
ftr-325	1004	21	nol	nol	PROPN
ftr-325	1004	22	carryover	carryover	NOUN
ftr-325	1004	23	to	to	ADP
ftr-325	1004	24	a	a	DET
ftr-325	1004	25	prior	prior	ADJ
ftr-325	1004	26	year	year	NOUN
ftr-325	1004	27	.	.	PUNCT
ftr-325	1005	1	a.	a.	NOUN
ftr-325	1005	2	on	on	ADP
ftr-325	1005	3	appeal	appeal	NOUN
ftr-325	1005	4	,	,	PUNCT
ftr-325	1005	5	the	the	DET
ftr-325	1005	6	ninth	ninth	ADJ
ftr-325	1005	7	circuit	circuit	NOUN
ftr-325	1005	8	affirms	affirm	VERB
ftr-325	1005	9	and	and	CCONJ
ftr-325	1005	10	holds	hold	VERB
ftr-325	1005	11	that	that	SCONJ
ftr-325	1005	12	a	a	DET
ftr-325	1005	13	―carryover‖	―carryover‖	PROPN
ftr-325	1005	14	is	be	AUX
ftr-325	1005	15	a	a	DET
ftr-325	1005	16	―carryforward,‖	―carryforward,‖	PROPN
ftr-325	1005	17	but	but	CCONJ
ftr-325	1005	18	not	not	PART
ftr-325	1005	19	a	a	DET
ftr-325	1005	20	―carryback.‖	―carryback.‖	PROPN
ftr-325	1005	21	metro	metro	PROPN
ftr-325	1005	22	one	one	NUM
ftr-325	1005	23	telecommunications	telecommunication	NOUN
ftr-325	1005	24	,	,	PUNCT
ftr-325	1005	25	inc	inc	PROPN
ftr-325	1005	26	.	.	PROPN
ftr-325	1006	1	v.	v.	PROPN
ftr-325	1006	2	commissioner	commissioner	PROPN
ftr-325	1006	3	,	,	PUNCT
ftr-325	1006	4	704	704	NUM
ftr-325	1006	5	f.3d	f.3d	NUM
ftr-325	1006	6	1057	1057	NUM
ftr-325	1006	7	(	(	PUNCT
ftr-325	1006	8	9th	9th	ADJ
ftr-325	1006	9	cir	cir	NOUN
ftr-325	1006	10	.	.	PUNCT
ftr-325	1007	1	12/19/12	12/19/12	NUM
ftr-325	1007	2	)	)	PUNCT
ftr-325	1007	3	.	.	PUNCT
ftr-325	1008	1	for	for	ADP
ftr-325	1008	2	tax	tax	NOUN
ftr-325	1008	3	years	year	NOUN
ftr-325	1008	4	2002	2002	NUM
ftr-325	1008	5	through	through	ADP
ftr-325	1008	6	2009	2009	NUM
ftr-325	1008	7	the	the	DET
ftr-325	1008	8	relief	relief	NOUN
ftr-325	1008	9	rule	rule	NOUN
ftr-325	1008	10	of	of	ADP
ftr-325	1008	11	§	§	PROPN
ftr-325	1008	12	56(d)(1	56(d)(1	NUM
ftr-325	1008	13	)	)	PUNCT
ftr-325	1008	14	allowed	allow	VERB
ftr-325	1008	15	taxpayers	taxpayer	NOUN
ftr-325	1008	16	to	to	PART
ftr-325	1008	17	offset	offset	VERB
ftr-325	1008	18	100	100	NUM
ftr-325	1008	19	percent	percent	NOUN
ftr-325	1008	20	of	of	ADP
ftr-325	1008	21	amti	amti	PROPN
ftr-325	1008	22	by	by	ADP
ftr-325	1008	23	an	an	DET
ftr-325	1008	24	alternative	alternative	ADJ
ftr-325	1008	25	tax	tax	NOUN
ftr-325	1008	26	net	net	ADJ
ftr-325	1008	27	operating	operating	NOUN
ftr-325	1008	28	loss	loss	NOUN
ftr-325	1008	29	deduction	deduction	NOUN
ftr-325	1008	30	(	(	PUNCT
ftr-325	1008	31	atnold	atnold	PROPN
ftr-325	1008	32	)	)	PUNCT
ftr-325	1008	33	which	which	PRON
ftr-325	1008	34	consisted	consist	VERB
ftr-325	1008	35	of	of	ADP
ftr-325	1008	36	nols	nols	PROPN
ftr-325	1008	37	that	that	PRON
ftr-325	1008	38	were	be	AUX
ftr-325	1008	39	(	(	PUNCT
ftr-325	1008	40	1	1	X
ftr-325	1008	41	)	)	PUNCT
ftr-325	1008	42	―carryovers‖	―carryovers‖	NOUN
ftr-325	1008	43	to	to	ADP
ftr-325	1008	44	the	the	DET
ftr-325	1008	45	2001	2001	NUM
ftr-325	1008	46	and	and	CCONJ
ftr-325	1008	47	2002	2002	NUM
ftr-325	1008	48	tax	tax	NOUN
ftr-325	1008	49	years	year	NOUN
ftr-325	1008	50	or	or	CCONJ
ftr-325	1008	51	(	(	PUNCT
ftr-325	1008	52	2	2	NUM
ftr-325	1008	53	)	)	PUNCT
ftr-325	1008	54	carried	carry	VERB
ftr-325	1008	55	back	back	ADV
ftr-325	1008	56	from	from	ADP
ftr-325	1008	57	2001	2001	NUM
ftr-325	1008	58	or	or	CCONJ
ftr-325	1008	59	2002	2002	NUM
ftr-325	1008	60	tax	tax	NOUN
ftr-325	1008	61	years	year	NOUN
ftr-325	1008	62	to	to	ADP
ftr-325	1008	63	a	a	DET
ftr-325	1008	64	prior	prior	ADJ
ftr-325	1008	65	year	year	NOUN
ftr-325	1008	66	.	.	PUNCT
ftr-325	1009	1	the	the	DET
ftr-325	1009	2	ninth	ninth	ADJ
ftr-325	1009	3	circuit	circuit	NOUN
ftr-325	1009	4	(	(	PUNCT
ftr-325	1009	5	judge	judge	PROPN
ftr-325	1009	6	n.r	n.r	PROPN
ftr-325	1009	7	.	.	PROPN
ftr-325	1009	8	smith	smith	PROPN
ftr-325	1009	9	)	)	PUNCT
ftr-325	1009	10	ruled	rule	VERB
ftr-325	1009	11	that	that	SCONJ
ftr-325	1009	12	metro	metro	PROPN
ftr-325	1009	13	one	one	NUM
ftr-325	1009	14	was	be	AUX
ftr-325	1009	15	precluded	preclude	VERB
ftr-325	1009	16	from	from	ADP
ftr-325	1009	17	carrying	carry	VERB
ftr-325	1009	18	back	back	ADP
ftr-325	1009	19	net	net	ADJ
ftr-325	1009	20	operating	operating	NOUN
ftr-325	1009	21	losses	loss	NOUN
ftr-325	1009	22	from	from	ADP
ftr-325	1009	23	2004	2004	NUM
ftr-325	1009	24	to	to	PART
ftr-325	1009	25	offset	offset	VERB
ftr-325	1009	26	100	100	NUM
ftr-325	1009	27	percent	percent	NOUN
ftr-325	1009	28	of	of	ADP
ftr-325	1009	29	2002	2002	NUM
ftr-325	1009	30	amti	amti	PROPN
ftr-325	1009	31	,	,	PUNCT
ftr-325	1009	32	but	but	CCONJ
ftr-325	1009	33	was	be	AUX
ftr-325	1009	34	limited	limit	VERB
ftr-325	1009	35	to	to	ADP
ftr-325	1009	36	offsetting	offset	VERB
ftr-325	1009	37	90	90	NUM
ftr-325	1009	38	percent	percent	NOUN
ftr-325	1009	39	of	of	ADP
ftr-325	1009	40	the	the	DET
ftr-325	1009	41	2002	2002	NUM
ftr-325	1009	42	amt	amt	PROPN
ftr-325	1009	43	under	under	ADP
ftr-325	1009	44	former	former	ADJ
ftr-325	1009	45	§	§	PROPN
ftr-325	1009	46	56(d)(1)a)(i)(ii	56(d)(1)a)(i)(ii	NUM
ftr-325	1009	47	)	)	PUNCT
ftr-325	1009	48	.	.	PUNCT
ftr-325	1010	1	the	the	DET
ftr-325	1010	2	court	court	NOUN
ftr-325	1010	3	indicated	indicate	VERB
ftr-325	1010	4	that	that	SCONJ
ftr-325	1010	5	the	the	DET
ftr-325	1010	6	―plain	―plain	ADP
ftr-325	1010	7	meaning‖	meaning‖	PROPN
ftr-325	1010	8	of	of	ADP
ftr-325	1010	9	the	the	DET
ftr-325	1010	10	term	term	NOUN
ftr-325	1010	11	―carryovers‖	―carryovers‖	ADV
ftr-325	1010	12	in	in	ADP
ftr-325	1010	13	the	the	DET
ftr-325	1010	14	relief	relief	NOUN
ftr-325	1010	15	rule	rule	NOUN
ftr-325	1010	16	prevents	prevent	VERB
ftr-325	1010	17	taxpayers	taxpayer	NOUN
ftr-325	1010	18	from	from	ADP
ftr-325	1010	19	using	use	VERB
ftr-325	1010	20	nols	nol	NOUN
ftr-325	1010	21	that	that	PRON
ftr-325	1010	22	are	be	AUX
ftr-325	1010	23	carried	carry	VERB
ftr-325	1010	24	back	back	ADV
ftr-325	1010	25	from	from	ADP
ftr-325	1010	26	a	a	DET
ftr-325	1010	27	later	later	ADJ
ftr-325	1010	28	tax	tax	NOUN
ftr-325	1010	29	year	year	NOUN
ftr-325	1010	30	.	.	PUNCT
ftr-325	1011	1	the	the	DET
ftr-325	1011	2	use	use	NOUN
ftr-325	1011	3	of	of	ADP
ftr-325	1011	4	the	the	DET
ftr-325	1011	5	term	term	NOUN
ftr-325	1011	6	―carryover‖	―carryover‖	PROPN
ftr-325	1011	7	in	in	ADP
ftr-325	1011	8	§	§	PROPN
ftr-325	1011	9	172	172	NUM
ftr-325	1011	10	is	be	AUX
ftr-325	1011	11	synonymous	synonymous	ADJ
ftr-325	1011	12	with	with	ADP
ftr-325	1011	13	―carryforward.‖	―carryforward.‖	PROPN
ftr-325	1011	14	i.	i.	NOUN
ftr-325	1011	15	at	at	ADP
ftr-325	1011	16	-	-	PUNCT
ftr-325	1011	17	risk	risk	NOUN
ftr-325	1011	18	and	and	CCONJ
ftr-325	1011	19	passive	passive	ADJ
ftr-325	1011	20	activity	activity	NOUN
ftr-325	1011	21	losses	loss	NOUN
ftr-325	1011	22	1	1	NUM
ftr-325	1011	23	.	.	PUNCT
ftr-325	1012	1	ya	ya	PRON
ftr-325	1012	2	got	get	VERB
ftr-325	1012	3	ta	to	PART
ftr-325	1012	4	keep	keep	VERB
ftr-325	1012	5	time	time	NOUN
ftr-325	1012	6	records	record	NOUN
ftr-325	1012	7	.	.	PUNCT
ftr-325	1013	1	vandegrift	vandegrift	PROPN
ftr-325	1013	2	v.	v.	PROPN
ftr-325	1013	3	commissioner	commissioner	PROPN
ftr-325	1013	4	,	,	PUNCT
ftr-325	1013	5	t.c	t.c	PROPN
ftr-325	1013	6	.	.	PROPN
ftr-325	1013	7	memo	memo	NOUN
ftr-325	1013	8	.	.	PUNCT
ftr-325	1014	1	2012	2012	NUM
ftr-325	1014	2	-	-	SYM
ftr-325	1014	3	14	14	NUM
ftr-325	1014	4	(	(	PUNCT
ftr-325	1014	5	1/12/12	1/12/12	NUM
ftr-325	1014	6	)	)	PUNCT
ftr-325	1014	7	.	.	PUNCT
ftr-325	1015	1	the	the	DET
ftr-325	1015	2	taxpayer	taxpayer	NOUN
ftr-325	1015	3	,	,	PUNCT
ftr-325	1015	4	who	who	PRON
ftr-325	1015	5	was	be	AUX
ftr-325	1015	6	employed	employ	VERB
ftr-325	1015	7	as	as	ADP
ftr-325	1015	8	a	a	DET
ftr-325	1015	9	salesman	salesman	NOUN
ftr-325	1015	10	,	,	PUNCT
ftr-325	1015	11	invested	invest	VERB
ftr-325	1015	12	in	in	ADP
ftr-325	1015	13	nine	nine	NUM
ftr-325	1015	14	rental	rental	ADJ
ftr-325	1015	15	properties	property	NOUN
ftr-325	1015	16	.	.	PUNCT
ftr-325	1016	1	six	six	NUM
ftr-325	1016	2	of	of	ADP
ftr-325	1016	3	the	the	DET
ftr-325	1016	4	properties	property	NOUN
ftr-325	1016	5	were	be	AUX
ftr-325	1016	6	rented	rent	VERB
ftr-325	1016	7	.	.	PUNCT
ftr-325	1017	1	the	the	DET
ftr-325	1017	2	taxpayer	taxpayer	NOUN
ftr-325	1017	3	acquired	acquire	VERB
ftr-325	1017	4	three	three	NUM
ftr-325	1017	5	properties	property	NOUN
ftr-325	1017	6	for	for	ADP
ftr-325	1017	7	rental	rental	NOUN
ftr-325	1017	8	after	after	SCONJ
ftr-325	1017	9	renovations	renovation	NOUN
ftr-325	1017	10	were	be	AUX
ftr-325	1017	11	completed	complete	VERB
ftr-325	1017	12	,	,	PUNCT
ftr-325	1017	13	but	but	CCONJ
ftr-325	1017	14	sold	sell	VERB
ftr-325	1017	15	the	the	DET
ftr-325	1017	16	properties	property	NOUN
ftr-325	1017	17	before	before	SCONJ
ftr-325	1017	18	they	they	PRON
ftr-325	1017	19	were	be	AUX
ftr-325	1017	20	rented	rent	VERB
ftr-325	1017	21	.	.	PUNCT
ftr-325	1018	1	the	the	DET
ftr-325	1018	2	tax	tax	NOUN
ftr-325	1018	3	court	court	NOUN
ftr-325	1018	4	(	(	PUNCT
ftr-325	1018	5	judge	judge	NOUN
ftr-325	1018	6	goeke	goeke	ADJ
ftr-325	1018	7	)	)	PUNCT
ftr-325	1018	8	held	hold	VERB
ftr-325	1018	9	that	that	SCONJ
ftr-325	1018	10	the	the	DET
ftr-325	1018	11	taxpayer	taxpayer	NOUN
ftr-325	1018	12	failed	fail	VERB
ftr-325	1018	13	to	to	PART
ftr-325	1018	14	establish	establish	VERB
ftr-325	1018	15	that	that	SCONJ
ftr-325	1018	16	he	he	PRON
ftr-325	1018	17	was	be	AUX
ftr-325	1018	18	a	a	DET
ftr-325	1018	19	real	real	ADJ
ftr-325	1018	20	estate	estate	NOUN
ftr-325	1018	21	professional	professional	ADJ
ftr-325	1018	22	under	under	ADP
ftr-325	1018	23	§	§	PROPN
ftr-325	1018	24	469(c)(7	469(c)(7	NUM
ftr-325	1018	25	)	)	PUNCT
ftr-325	1018	26	,	,	PUNCT
ftr-325	1018	27	because	because	SCONJ
ftr-325	1018	28	the	the	DET
ftr-325	1018	29	taxpayer	taxpayer	NOUN
ftr-325	1018	30	was	be	AUX
ftr-325	1018	31	unable	unable	ADJ
ftr-325	1018	32	to	to	PART
ftr-325	1018	33	provide	provide	VERB
ftr-325	1018	34	contemporaneous	contemporaneous	ADJ
ftr-325	1018	35	verification	verification	NOUN
ftr-325	1018	36	of	of	ADP
ftr-325	1018	37	the	the	DET
ftr-325	1018	38	time	time	NOUN
ftr-325	1018	39	he	he	PRON
ftr-325	1018	40	devoted	devote	VERB
ftr-325	1018	41	to	to	ADP
ftr-325	1018	42	the	the	DET
ftr-325	1018	43	real	real	ADJ
ftr-325	1018	44	estate	estate	NOUN
ftr-325	1018	45	activity	activity	NOUN
ftr-325	1018	46	.	.	PUNCT
ftr-325	1019	1	the	the	DET
ftr-325	1019	2	court	court	NOUN
ftr-325	1019	3	also	also	ADV
ftr-325	1019	4	held	hold	VERB
ftr-325	1019	5	that	that	SCONJ
ftr-325	1019	6	the	the	DET
ftr-325	1019	7	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1019	8	rental	rental	ADJ
ftr-325	1019	9	real	real	ADJ
ftr-325	1019	10	estate	estate	NOUN
ftr-325	1019	11	activity	activity	NOUN
ftr-325	1019	12	was	be	AUX
ftr-325	1019	13	a	a	DET
ftr-325	1019	14	passive	passive	ADJ
ftr-325	1019	15	trade	trade	NOUN
ftr-325	1019	16	or	or	CCONJ
ftr-325	1019	17	business	business	NOUN
ftr-325	1019	18	that	that	PRON
ftr-325	1019	19	included	include	VERB
ftr-325	1019	20	all	all	DET
ftr-325	1019	21	nine	nine	NUM
ftr-325	1019	22	properties	property	NOUN
ftr-325	1019	23	.	.	PUNCT
ftr-325	1020	1	thus	thus	ADV
ftr-325	1020	2	,	,	PUNCT
ftr-325	1020	3	the	the	DET
ftr-325	1020	4	taxpayer	taxpayer	NOUN
ftr-325	1020	5	was	be	AUX
ftr-325	1020	6	permitted	permit	VERB
ftr-325	1020	7	to	to	PART
ftr-325	1020	8	offset	offset	VERB
ftr-325	1020	9	losses	loss	NOUN
ftr-325	1020	10	from	from	ADP
ftr-325	1020	11	the	the	DET
ftr-325	1020	12	rental	rental	ADJ
ftr-325	1020	13	properties	property	NOUN
ftr-325	1020	14	against	against	ADP
ftr-325	1020	15	the	the	DET
ftr-325	1020	16	capital	capital	NOUN
ftr-325	1020	17	gain	gain	NOUN
ftr-325	1020	18	recognized	recognize	VERB
ftr-325	1020	19	on	on	ADP
ftr-325	1020	20	the	the	DET
ftr-325	1020	21	sale	sale	NOUN
ftr-325	1020	22	of	of	ADP
ftr-325	1020	23	three	three	NUM
ftr-325	1020	24	properties	property	NOUN
ftr-325	1020	25	.	.	PUNCT
ftr-325	1021	1	the	the	DET
ftr-325	1021	2	court	court	NOUN
ftr-325	1021	3	rejected	reject	VERB
ftr-325	1021	4	the	the	DET
ftr-325	1021	5	irs‘s	irs‘s	NOUN
ftr-325	1021	6	argument	argument	NOUN
ftr-325	1021	7	that	that	SCONJ
ftr-325	1021	8	since	since	SCONJ
ftr-325	1021	9	the	the	DET
ftr-325	1021	10	three	three	NUM
ftr-325	1021	11	properties	property	NOUN
ftr-325	1021	12	that	that	PRON
ftr-325	1021	13	produced	produce	VERB
ftr-325	1021	14	short	short	ADJ
ftr-325	1021	15	-	-	PUNCT
ftr-325	1021	16	term	term	NOUN
ftr-325	1021	17	capital	capital	NOUN
ftr-325	1021	18	gain	gain	NOUN
ftr-325	1021	19	were	be	AUX
ftr-325	1021	20	never	never	ADV
ftr-325	1021	21	rented	rent	VERB
ftr-325	1021	22	the	the	DET
ftr-325	1021	23	gain	gain	NOUN
ftr-325	1021	24	could	could	AUX
ftr-325	1021	25	not	not	PART
ftr-325	1021	26	be	be	AUX
ftr-325	1021	27	offset	offset	VERB
ftr-325	1021	28	by	by	ADP
ftr-325	1021	29	the	the	DET
ftr-325	1021	30	losses	loss	NOUN
ftr-325	1021	31	.	.	PUNCT
ftr-325	1022	1	2013	2013	NUM
ftr-325	1022	2	]	]	PUNCT
ftr-325	1022	3	recent	recent	ADJ
ftr-325	1022	4	developments	development	NOUN
ftr-325	1022	5	in	in	ADP
ftr-325	1022	6	federal	federal	ADJ
ftr-325	1022	7	income	income	NOUN
ftr-325	1022	8	taxation	taxation	NOUN
ftr-325	1022	9	551	551	NUM
ftr-325	1022	10	2	2	NUM
ftr-325	1022	11	.	.	PUNCT
ftr-325	1023	1	yeah	yeah	INTJ
ftr-325	1023	2	,	,	PUNCT
ftr-325	1023	3	it‘s	it‘s	NOUN
ftr-325	1023	4	true	true	ADJ
ftr-325	1023	5	–	–	PUNCT
ftr-325	1023	6	ya	ya	PRON
ftr-325	1023	7	really	really	ADV
ftr-325	1023	8	do	do	AUX
ftr-325	1023	9	got	got	VERB
ftr-325	1023	10	ta	to	PART
ftr-325	1023	11	keep	keep	VERB
ftr-325	1023	12	records	record	NOUN
ftr-325	1023	13	of	of	ADP
ftr-325	1023	14	hours	hour	NOUN
ftr-325	1023	15	worked	work	VERB
ftr-325	1023	16	.	.	PUNCT
ftr-325	1024	1	iversen	iversen	PROPN
ftr-325	1024	2	v.	v.	PROPN
ftr-325	1024	3	commissioner	commissioner	PROPN
ftr-325	1024	4	,	,	PUNCT
ftr-325	1024	5	t.c	t.c	PROPN
ftr-325	1024	6	.	.	PROPN
ftr-325	1024	7	memo	memo	NOUN
ftr-325	1024	8	.	.	PUNCT
ftr-325	1025	1	2012	2012	NUM
ftr-325	1025	2	-	-	SYM
ftr-325	1025	3	19	19	NUM
ftr-325	1025	4	(	(	PUNCT
ftr-325	1025	5	1/18/12	1/18/12	NUM
ftr-325	1025	6	)	)	PUNCT
ftr-325	1025	7	.	.	PUNCT
ftr-325	1026	1	the	the	DET
ftr-325	1026	2	tax	tax	NOUN
ftr-325	1026	3	court	court	NOUN
ftr-325	1026	4	(	(	PUNCT
ftr-325	1026	5	judge	judge	NOUN
ftr-325	1026	6	swift	swift	PROPN
ftr-325	1026	7	)	)	PUNCT
ftr-325	1026	8	held	hold	VERB
ftr-325	1026	9	that	that	SCONJ
ftr-325	1026	10	the	the	DET
ftr-325	1026	11	taxpayer	taxpayer	NOUN
ftr-325	1026	12	failed	fail	VERB
ftr-325	1026	13	to	to	PART
ftr-325	1026	14	prove	prove	VERB
ftr-325	1026	15	he	he	PRON
ftr-325	1026	16	had	have	AUX
ftr-325	1026	17	satisfied	satisfy	VERB
ftr-325	1026	18	the	the	DET
ftr-325	1026	19	500	500	NUM
ftr-325	1026	20	hour	hour	NOUN
ftr-325	1026	21	participation	participation	NOUN
ftr-325	1026	22	test	test	NOUN
ftr-325	1026	23	of	of	ADP
ftr-325	1026	24	reg	reg	NOUN
ftr-325	1026	25	.	.	PUNCT
ftr-325	1027	1	§	§	PROPN
ftr-325	1027	2	1.469	1.469	NUM
ftr-325	1027	3	-	-	NUM
ftr-325	1027	4	5t(a)(1	5t(a)(1	NUM
ftr-325	1027	5	)	)	PUNCT
ftr-325	1027	6	in	in	ADP
ftr-325	1027	7	the	the	DET
ftr-325	1027	8	operation	operation	NOUN
ftr-325	1027	9	of	of	ADP
ftr-325	1027	10	a	a	DET
ftr-325	1027	11	rocky	rocky	ADJ
ftr-325	1027	12	mountain	mountain	NOUN
ftr-325	1027	13	cattle	cattle	NOUN
ftr-325	1027	14	ranch	ranch	NOUN
ftr-325	1027	15	that	that	PRON
ftr-325	1027	16	was	be	AUX
ftr-325	1027	17	principally	principally	ADV
ftr-325	1027	18	run	run	VERB
ftr-325	1027	19	by	by	ADP
ftr-325	1027	20	a	a	DET
ftr-325	1027	21	resident	resident	ADJ
ftr-325	1027	22	manager	manager	NOUN
ftr-325	1027	23	.	.	PUNCT
ftr-325	1028	1	evidence	evidence	NOUN
ftr-325	1028	2	of	of	ADP
ftr-325	1028	3	eleven	eleven	NUM
ftr-325	1028	4	trips	trip	NOUN
ftr-325	1028	5	(	(	PUNCT
ftr-325	1028	6	along	along	ADP
ftr-325	1028	7	with	with	ADP
ftr-325	1028	8	his	his	PRON
ftr-325	1028	9	children	child	NOUN
ftr-325	1028	10	)	)	PUNCT
ftr-325	1028	11	to	to	ADP
ftr-325	1028	12	the	the	DET
ftr-325	1028	13	ranch	ranch	NOUN
ftr-325	1028	14	(	(	PUNCT
ftr-325	1028	15	which	which	PRON
ftr-325	1028	16	had	have	VERB
ftr-325	1028	17	a	a	DET
ftr-325	1028	18	20,000	20,000	NUM
ftr-325	1028	19	square	square	ADJ
ftr-325	1028	20	foot	foot	NOUN
ftr-325	1028	21	lodge	lodge	NOUN
ftr-325	1028	22	)	)	PUNCT
ftr-325	1028	23	in	in	ADP
ftr-325	1028	24	a	a	DET
ftr-325	1028	25	private	private	ADJ
ftr-325	1028	26	plane	plane	NOUN
ftr-325	1028	27	funded	fund	VERB
ftr-325	1028	28	by	by	ADP
ftr-325	1028	29	the	the	DET
ftr-325	1028	30	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1028	31	successful	successful	ADJ
ftr-325	1028	32	medical	medical	ADJ
ftr-325	1028	33	supplies	supply	NOUN
ftr-325	1028	34	business	business	NOUN
ftr-325	1028	35	and	and	CCONJ
ftr-325	1028	36	telephone	telephone	NOUN
ftr-325	1028	37	conversations	conversation	NOUN
ftr-325	1028	38	with	with	ADP
ftr-325	1028	39	the	the	DET
ftr-325	1028	40	ranch	ranch	NOUN
ftr-325	1028	41	manager	manager	NOUN
ftr-325	1028	42	did	do	AUX
ftr-325	1028	43	not	not	PART
ftr-325	1028	44	convince	convince	VERB
ftr-325	1028	45	the	the	DET
ftr-325	1028	46	court	court	NOUN
ftr-325	1028	47	that	that	SCONJ
ftr-325	1028	48	the	the	DET
ftr-325	1028	49	taxpayer	taxpayer	NOUN
ftr-325	1028	50	was	be	AUX
ftr-325	1028	51	a	a	DET
ftr-325	1028	52	material	material	ADJ
ftr-325	1028	53	participant	participant	NOUN
ftr-325	1028	54	.	.	PUNCT
ftr-325	1029	1	in	in	ADP
ftr-325	1029	2	addition	addition	NOUN
ftr-325	1029	3	,	,	PUNCT
ftr-325	1029	4	the	the	DET
ftr-325	1029	5	court	court	NOUN
ftr-325	1029	6	concluded	conclude	VERB
ftr-325	1029	7	that	that	SCONJ
ftr-325	1029	8	much	much	ADJ
ftr-325	1029	9	of	of	ADP
ftr-325	1029	10	the	the	DET
ftr-325	1029	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1029	12	activities	activity	NOUN
ftr-325	1029	13	were	be	AUX
ftr-325	1029	14	in	in	ADP
ftr-325	1029	15	the	the	DET
ftr-325	1029	16	capacity	capacity	NOUN
ftr-325	1029	17	of	of	ADP
ftr-325	1029	18	an	an	DET
ftr-325	1029	19	investor	investor	NOUN
ftr-325	1029	20	,	,	PUNCT
ftr-325	1029	21	which	which	PRON
ftr-325	1029	22	do	do	AUX
ftr-325	1029	23	not	not	PART
ftr-325	1029	24	qualify	qualify	VERB
ftr-325	1029	25	as	as	ADP
ftr-325	1029	26	participation	participation	NOUN
ftr-325	1029	27	under	under	ADP
ftr-325	1029	28	reg	reg	NOUN
ftr-325	1029	29	.	.	PUNCT
ftr-325	1030	1	§	§	PROPN
ftr-325	1030	2	1.469	1.469	NUM
ftr-325	1030	3	-	-	SYM
ftr-325	1030	4	5t(f)(2)(ii)(a	5t(f)(2)(ii)(a	NUM
ftr-325	1030	5	)	)	PUNCT
ftr-325	1030	6	and	and	CCONJ
ftr-325	1030	7	(	(	PUNCT
ftr-325	1030	8	b	b	NOUN
ftr-325	1030	9	)	)	PUNCT
ftr-325	1030	10	.	.	PUNCT
ftr-325	1031	1	the	the	DET
ftr-325	1031	2	court	court	NOUN
ftr-325	1031	3	did	do	AUX
ftr-325	1031	4	not	not	PART
ftr-325	1031	5	sustain	sustain	VERB
ftr-325	1031	6	accuracy	accuracy	NOUN
ftr-325	1031	7	related	relate	VERB
ftr-325	1031	8	penalties	penalty	NOUN
ftr-325	1031	9	on	on	ADP
ftr-325	1031	10	the	the	DET
ftr-325	1031	11	ground	ground	NOUN
ftr-325	1031	12	that	that	SCONJ
ftr-325	1031	13	the	the	DET
ftr-325	1031	14	taxpayer	taxpayer	NOUN
ftr-325	1031	15	reasonably	reasonably	ADV
ftr-325	1031	16	relied	rely	VERB
ftr-325	1031	17	on	on	ADP
ftr-325	1031	18	his	his	PRON
ftr-325	1031	19	accountant	accountant	NOUN
ftr-325	1031	20	to	to	PART
ftr-325	1031	21	prepare	prepare	VERB
ftr-325	1031	22	the	the	DET
ftr-325	1031	23	returns	return	NOUN
ftr-325	1031	24	.	.	PUNCT
ftr-325	1032	1	3	3	X
ftr-325	1032	2	.	.	X
ftr-325	1032	3	self	self	NOUN
ftr-325	1032	4	-	-	PUNCT
ftr-325	1032	5	rent	rent	NOUN
ftr-325	1032	6	to	to	ADP
ftr-325	1032	7	the	the	DET
ftr-325	1032	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1032	9	business	business	NOUN
ftr-325	1032	10	was	be	AUX
ftr-325	1032	11	not	not	PART
ftr-325	1032	12	passive	passive	ADJ
ftr-325	1032	13	income	income	NOUN
ftr-325	1032	14	.	.	PUNCT
ftr-325	1033	1	samarasinghe	samarasinghe	PROPN
ftr-325	1034	1	v.	v.	PRON
ftr-325	1034	2	commissioner	commissioner	PROPN
ftr-325	1034	3	,	,	PUNCT
ftr-325	1034	4	t.c	t.c	PROPN
ftr-325	1034	5	.	.	PROPN
ftr-325	1034	6	memo	memo	NOUN
ftr-325	1034	7	.	.	PUNCT
ftr-325	1035	1	2012	2012	NUM
ftr-325	1035	2	-	-	SYM
ftr-325	1035	3	23	23	NUM
ftr-325	1035	4	(	(	PUNCT
ftr-325	1035	5	1/19/12	1/19/12	NUM
ftr-325	1035	6	)	)	PUNCT
ftr-325	1035	7	.	.	PUNCT
ftr-325	1036	1	applying	apply	VERB
ftr-325	1036	2	reg	reg	NOUN
ftr-325	1036	3	.	.	PUNCT
ftr-325	1037	1	§	§	PROPN
ftr-325	1037	2	1.469	1.469	NUM
ftr-325	1037	3	-	-	NUM
ftr-325	1037	4	2(f)(6	2(f)(6	NUM
ftr-325	1037	5	)	)	PUNCT
ftr-325	1038	1	,	,	PUNCT
ftr-325	1038	2	the	the	DET
ftr-325	1038	3	tax	tax	NOUN
ftr-325	1038	4	court	court	NOUN
ftr-325	1038	5	(	(	PUNCT
ftr-325	1038	6	judge	judge	NOUN
ftr-325	1038	7	marvel	marvel	PROPN
ftr-325	1038	8	)	)	PUNCT
ftr-325	1038	9	held	hold	VERB
ftr-325	1038	10	that	that	DET
ftr-325	1038	11	income	income	NOUN
ftr-325	1038	12	from	from	ADP
ftr-325	1038	13	the	the	DET
ftr-325	1038	14	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1038	15	rental	rental	NOUN
ftr-325	1038	16	of	of	ADP
ftr-325	1038	17	a	a	DET
ftr-325	1038	18	building	building	NOUN
ftr-325	1038	19	owned	own	VERB
ftr-325	1038	20	by	by	ADP
ftr-325	1038	21	the	the	DET
ftr-325	1038	22	taxpayer	taxpayer	NOUN
ftr-325	1038	23	,	,	PUNCT
ftr-325	1038	24	which	which	PRON
ftr-325	1038	25	was	be	AUX
ftr-325	1038	26	used	use	VERB
ftr-325	1038	27	in	in	ADP
ftr-325	1038	28	the	the	DET
ftr-325	1038	29	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1038	30	medical	medical	ADJ
ftr-325	1038	31	practice	practice	NOUN
ftr-325	1038	32	was	be	AUX
ftr-325	1038	33	not	not	PART
ftr-325	1038	34	passive	passive	ADJ
ftr-325	1038	35	activity	activity	NOUN
ftr-325	1038	36	income	income	NOUN
ftr-325	1038	37	that	that	PRON
ftr-325	1038	38	could	could	AUX
ftr-325	1038	39	be	be	AUX
ftr-325	1038	40	offset	offset	VERB
ftr-325	1038	41	with	with	ADP
ftr-325	1038	42	the	the	DET
ftr-325	1038	43	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1038	44	losses	loss	NOUN
ftr-325	1038	45	from	from	ADP
ftr-325	1038	46	passive	passive	ADJ
ftr-325	1038	47	activities	activity	NOUN
ftr-325	1038	48	.	.	PUNCT
ftr-325	1039	1	the	the	DET
ftr-325	1039	2	court	court	NOUN
ftr-325	1039	3	also	also	ADV
ftr-325	1039	4	held	hold	VERB
ftr-325	1039	5	that	that	SCONJ
ftr-325	1039	6	,	,	PUNCT
ftr-325	1039	7	under	under	ADP
ftr-325	1039	8	new	new	PROPN
ftr-325	1039	9	jersey	jersey	PROPN
ftr-325	1039	10	state	state	PROPN
ftr-325	1039	11	law	law	NOUN
ftr-325	1039	12	,	,	PUNCT
ftr-325	1039	13	the	the	DET
ftr-325	1039	14	original	original	ADJ
ftr-325	1039	15	lease	lease	NOUN
ftr-325	1039	16	for	for	ADP
ftr-325	1039	17	the	the	DET
ftr-325	1039	18	medical	medical	ADJ
ftr-325	1039	19	building	building	NOUN
ftr-325	1039	20	entered	enter	VERB
ftr-325	1039	21	into	into	ADP
ftr-325	1039	22	in	in	ADP
ftr-325	1039	23	1980	1980	NUM
ftr-325	1039	24	was	be	AUX
ftr-325	1039	25	not	not	PART
ftr-325	1039	26	subject	subject	ADJ
ftr-325	1039	27	to	to	ADP
ftr-325	1039	28	the	the	DET
ftr-325	1039	29	transitional	transitional	ADJ
ftr-325	1039	30	rule	rule	NOUN
ftr-325	1039	31	of	of	ADP
ftr-325	1039	32	reg	reg	NOUN
ftr-325	1039	33	.	.	PUNCT
ftr-325	1040	1	§	§	PROPN
ftr-325	1040	2	1.469	1.469	NUM
ftr-325	1040	3	-	-	NUM
ftr-325	1040	4	2(f)(6	2(f)(6	NUM
ftr-325	1040	5	)	)	PUNCT
ftr-325	1040	6	,	,	PUNCT
ftr-325	1040	7	which	which	PRON
ftr-325	1040	8	is	be	AUX
ftr-325	1040	9	not	not	PART
ftr-325	1040	10	applicable	applicable	ADJ
ftr-325	1040	11	to	to	ADP
ftr-325	1040	12	binding	bind	VERB
ftr-325	1040	13	contracts	contract	NOUN
ftr-325	1040	14	entered	enter	VERB
ftr-325	1040	15	into	into	ADP
ftr-325	1040	16	before	before	ADP
ftr-325	1040	17	1988	1988	NUM
ftr-325	1040	18	.	.	PUNCT
ftr-325	1041	1	the	the	DET
ftr-325	1041	2	court	court	NOUN
ftr-325	1041	3	determined	determine	VERB
ftr-325	1041	4	that	that	SCONJ
ftr-325	1041	5	the	the	DET
ftr-325	1041	6	original	original	ADJ
ftr-325	1041	7	lease	lease	NOUN
ftr-325	1041	8	had	have	AUX
ftr-325	1041	9	been	be	AUX
ftr-325	1041	10	ignored	ignore	VERB
ftr-325	1041	11	by	by	ADP
ftr-325	1041	12	the	the	DET
ftr-325	1041	13	parties	party	NOUN
ftr-325	1041	14	and	and	CCONJ
ftr-325	1041	15	not	not	PART
ftr-325	1041	16	followed	follow	VERB
ftr-325	1041	17	in	in	ADP
ftr-325	1041	18	the	the	DET
ftr-325	1041	19	2004	2004	NUM
ftr-325	1041	20	through	through	ADP
ftr-325	1041	21	2009	2009	NUM
ftr-325	1041	22	time	time	NOUN
ftr-325	1041	23	period	period	NOUN
ftr-325	1041	24	at	at	ADP
ftr-325	1041	25	issue	issue	NOUN
ftr-325	1041	26	in	in	ADP
ftr-325	1041	27	the	the	DET
ftr-325	1041	28	case	case	NOUN
ftr-325	1041	29	.	.	PUNCT
ftr-325	1042	1	the	the	DET
ftr-325	1042	2	court	court	NOUN
ftr-325	1042	3	refused	refuse	VERB
ftr-325	1042	4	to	to	PART
ftr-325	1042	5	impose	impose	VERB
ftr-325	1042	6	§	§	PROPN
ftr-325	1042	7	6662	6662	NUM
ftr-325	1042	8	penalties	penalty	NOUN
ftr-325	1042	9	because	because	SCONJ
ftr-325	1042	10	it	it	PRON
ftr-325	1042	11	found	find	VERB
ftr-325	1042	12	that	that	SCONJ
ftr-325	1042	13	the	the	DET
ftr-325	1042	14	taxpayers	taxpayer	NOUN
ftr-325	1042	15	reasonably	reasonably	ADV
ftr-325	1042	16	relied	rely	VERB
ftr-325	1042	17	on	on	ADP
ftr-325	1042	18	their	their	PRON
ftr-325	1042	19	tax	tax	NOUN
ftr-325	1042	20	advisor	advisor	NOUN
ftr-325	1042	21	with	with	ADP
ftr-325	1042	22	respect	respect	NOUN
ftr-325	1042	23	to	to	ADP
ftr-325	1042	24	the	the	DET
ftr-325	1042	25	treatment	treatment	NOUN
ftr-325	1042	26	of	of	ADP
ftr-325	1042	27	the	the	DET
ftr-325	1042	28	lease	lease	NOUN
ftr-325	1042	29	payments	payment	NOUN
ftr-325	1042	30	.	.	PUNCT
ftr-325	1043	1	4	4	X
ftr-325	1043	2	.	.	X
ftr-325	1043	3	when	when	SCONJ
ftr-325	1043	4	good	good	ADJ
ftr-325	1043	5	at	at	ADP
ftr-325	1043	6	-	-	PUNCT
ftr-325	1043	7	risk	risk	NOUN
ftr-325	1043	8	notes	note	NOUN
ftr-325	1043	9	go	go	VERB
ftr-325	1043	10	bad	bad	ADJ
ftr-325	1043	11	there	there	PRON
ftr-325	1043	12	are	be	VERB
ftr-325	1043	13	tax	tax	NOUN
ftr-325	1043	14	consequences	consequence	NOUN
ftr-325	1043	15	to	to	ADP
ftr-325	1043	16	the	the	DET
ftr-325	1043	17	maker	maker	NOUN
ftr-325	1043	18	.	.	PUNCT
ftr-325	1044	1	zeluck	zeluck	PROPN
ftr-325	1044	2	v.	v.	PROPN
ftr-325	1044	3	commissioner	commissioner	PROPN
ftr-325	1044	4	,	,	PUNCT
ftr-325	1044	5	t.c	t.c	PROPN
ftr-325	1044	6	.	.	PROPN
ftr-325	1044	7	memo	memo	NOUN
ftr-325	1044	8	.	.	PUNCT
ftr-325	1045	1	2012	2012	NUM
ftr-325	1045	2	-	-	SYM
ftr-325	1045	3	98	98	NUM
ftr-325	1045	4	(	(	PUNCT
ftr-325	1045	5	4/3/12	4/3/12	NUM
ftr-325	1045	6	)	)	PUNCT
ftr-325	1045	7	.	.	PUNCT
ftr-325	1046	1	in	in	ADP
ftr-325	1046	2	2001	2001	NUM
ftr-325	1046	3	,	,	PUNCT
ftr-325	1046	4	the	the	DET
ftr-325	1046	5	taxpayer	taxpayer	NOUN
ftr-325	1046	6	invested	invest	VERB
ftr-325	1046	7	in	in	ADP
ftr-325	1046	8	an	an	DET
ftr-325	1046	9	oil	oil	NOUN
ftr-325	1046	10	and	and	CCONJ
ftr-325	1046	11	gas	gas	NOUN
ftr-325	1046	12	partnership	partnership	NOUN
ftr-325	1046	13	,	,	PUNCT
ftr-325	1046	14	investing	invest	VERB
ftr-325	1046	15	$	$	SYM
ftr-325	1046	16	310,000	310,000	NUM
ftr-325	1046	17	–	–	PUNCT
ftr-325	1046	18	$	$	SYM
ftr-325	1046	19	110,000	110,000	NUM
ftr-325	1046	20	of	of	ADP
ftr-325	1046	21	cash	cash	NOUN
ftr-325	1046	22	and	and	CCONJ
ftr-325	1046	23	$	$	SYM
ftr-325	1046	24	200,000	200,000	NUM
ftr-325	1046	25	in	in	ADP
ftr-325	1046	26	the	the	DET
ftr-325	1046	27	form	form	NOUN
ftr-325	1046	28	of	of	ADP
ftr-325	1046	29	a	a	DET
ftr-325	1046	30	subscription	subscription	NOUN
ftr-325	1046	31	recourse	recourse	NOUN
ftr-325	1046	32	promissory	promissory	NOUN
ftr-325	1046	33	note	note	NOUN
ftr-325	1046	34	.	.	PUNCT
ftr-325	1047	1	he	he	PRON
ftr-325	1047	2	was	be	AUX
ftr-325	1047	3	initially	initially	ADV
ftr-325	1047	4	at	at	ADP
ftr-325	1047	5	risk	risk	NOUN
ftr-325	1047	6	for	for	ADP
ftr-325	1047	7	$	$	SYM
ftr-325	1047	8	310,000	310,000	NUM
ftr-325	1047	9	,	,	PUNCT
ftr-325	1047	10	because	because	SCONJ
ftr-325	1047	11	the	the	DET
ftr-325	1047	12	debt	debt	NOUN
ftr-325	1047	13	obligation	obligation	NOUN
ftr-325	1047	14	was	be	AUX
ftr-325	1047	15	―genuine‖	―genuine‖	PROPN
ftr-325	1047	16	through	through	ADP
ftr-325	1047	17	2002	2002	NUM
ftr-325	1047	18	,	,	PUNCT
ftr-325	1047	19	but	but	CCONJ
ftr-325	1047	20	by	by	ADP
ftr-325	1047	21	2003	2003	NUM
ftr-325	1047	22	,	,	PUNCT
ftr-325	1047	23	when	when	SCONJ
ftr-325	1047	24	the	the	DET
ftr-325	1047	25	partnership	partnership	NOUN
ftr-325	1047	26	terminated	terminate	VERB
ftr-325	1047	27	,	,	PUNCT
ftr-325	1047	28	his	his	PRON
ftr-325	1047	29	at	at	ADP
ftr-325	1047	30	-	-	PUNCT
ftr-325	1047	31	risk	risk	NOUN
ftr-325	1047	32	amount	amount	NOUN
ftr-325	1047	33	had	have	AUX
ftr-325	1047	34	been	be	AUX
ftr-325	1047	35	reduced	reduce	VERB
ftr-325	1047	36	to	to	ADP
ftr-325	1047	37	zero	zero	NUM
ftr-325	1047	38	as	as	ADP
ftr-325	1047	39	a	a	DET
ftr-325	1047	40	result	result	NOUN
ftr-325	1047	41	of	of	ADP
ftr-325	1047	42	receiving	receive	VERB
ftr-325	1047	43	passed	pass	VERB
ftr-325	1047	44	-	-	PUNCT
ftr-325	1047	45	through	through	ADP
ftr-325	1047	46	losses	loss	NOUN
ftr-325	1047	47	and	and	CCONJ
ftr-325	1047	48	distributions	distribution	NOUN
ftr-325	1047	49	totaling	total	VERB
ftr-325	1047	50	$	$	SYM
ftr-325	1047	51	310,000	310,000	NUM
ftr-325	1047	52	.	.	PUNCT
ftr-325	1048	1	after	after	SCONJ
ftr-325	1048	2	he	he	PRON
ftr-325	1048	3	had	have	AUX
ftr-325	1048	4	reduced	reduce	VERB
ftr-325	1048	5	his	his	PRON
ftr-325	1048	6	at	at	ADP
ftr-325	1048	7	-	-	PUNCT
ftr-325	1048	8	risk	risk	NOUN
ftr-325	1048	9	amount	amount	NOUN
ftr-325	1048	10	to	to	ADP
ftr-325	1048	11	zero	zero	NUM
ftr-325	1048	12	,	,	PUNCT
ftr-325	1048	13	upon	upon	SCONJ
ftr-325	1048	14	the	the	DET
ftr-325	1048	15	termination	termination	NOUN
ftr-325	1048	16	of	of	ADP
ftr-325	1048	17	the	the	DET
ftr-325	1048	18	partnership	partnership	NOUN
ftr-325	1048	19	in	in	ADP
ftr-325	1048	20	2003	2003	NUM
ftr-325	1048	21	his	his	PRON
ftr-325	1048	22	liability	liability	NOUN
ftr-325	1048	23	for	for	ADP
ftr-325	1048	24	the	the	DET
ftr-325	1048	25	$	$	SYM
ftr-325	1048	26	200,000	200,000	NUM
ftr-325	1048	27	note	note	NOUN
ftr-325	1048	28	became	become	VERB
ftr-325	1048	29	―nongenuine.‖	―nongenuine.‖	NOUN
ftr-325	1048	30	no	no	DET
ftr-325	1048	31	principal	principal	ADJ
ftr-325	1048	32	payments	payment	NOUN
ftr-325	1048	33	had	have	AUX
ftr-325	1048	34	been	be	AUX
ftr-325	1048	35	made	make	VERB
ftr-325	1048	36	to	to	ADP
ftr-325	1048	37	the	the	DET
ftr-325	1048	38	partnership	partnership	NOUN
ftr-325	1048	39	and	and	CCONJ
ftr-325	1048	40	there	there	PRON
ftr-325	1048	41	was	be	VERB
ftr-325	1048	42	no	no	DET
ftr-325	1048	43	evidence	evidence	NOUN
ftr-325	1048	44	that	that	SCONJ
ftr-325	1048	45	the	the	DET
ftr-325	1048	46	note	note	NOUN
ftr-325	1048	47	was	be	AUX
ftr-325	1048	48	transferred	transfer	VERB
ftr-325	1048	49	or	or	CCONJ
ftr-325	1048	50	distributed	distribute	VERB
ftr-325	1048	51	to	to	ADP
ftr-325	1048	52	anyone	anyone	PRON
ftr-325	1048	53	upon	upon	SCONJ
ftr-325	1048	54	dissolution	dissolution	NOUN
ftr-325	1048	55	of	of	ADP
ftr-325	1048	56	the	the	DET
ftr-325	1048	57	partnership	partnership	NOUN
ftr-325	1048	58	.	.	PUNCT
ftr-325	1049	1	after	after	ADP
ftr-325	1049	2	the	the	DET
ftr-325	1049	3	termination	termination	NOUN
ftr-325	1049	4	of	of	ADP
ftr-325	1049	5	the	the	DET
ftr-325	1049	6	partnership	partnership	NOUN
ftr-325	1049	7	,	,	PUNCT
ftr-325	1049	8	there	there	PRON
ftr-325	1049	9	was	be	VERB
ftr-325	1049	10	no	no	DET
ftr-325	1049	11	person	person	NOUN
ftr-325	1049	12	or	or	CCONJ
ftr-325	1049	13	entity	entity	NOUN
ftr-325	1049	14	to	to	PART
ftr-325	1049	15	which	which	PRON
ftr-325	1049	16	the	the	DET
ftr-325	1049	17	taxpayer	taxpayer	NOUN
ftr-325	1049	18	was	be	AUX
ftr-325	1049	19	liable	liable	ADJ
ftr-325	1049	20	for	for	ADP
ftr-325	1049	21	payment	payment	NOUN
ftr-325	1049	22	on	on	ADP
ftr-325	1049	23	the	the	DET
ftr-325	1049	24	552	552	NUM
ftr-325	1049	25	florida	florida	PROPN
ftr-325	1049	26	tax	tax	NOUN
ftr-325	1049	27	review	review	NOUN
ftr-325	1049	28	[	[	X
ftr-325	1049	29	vol	vol	NOUN
ftr-325	1049	30	.	.	PUNCT
ftr-325	1050	1	13:10	13:10	NUM
ftr-325	1050	2	subscription	subscription	NOUN
ftr-325	1050	3	note	note	NOUN
ftr-325	1050	4	.	.	PUNCT
ftr-325	1051	1	he	he	PRON
ftr-325	1051	2	never	never	ADV
ftr-325	1051	3	received	receive	VERB
ftr-325	1051	4	any	any	DET
ftr-325	1051	5	written	write	VERB
ftr-325	1051	6	notification	notification	NOUN
ftr-325	1051	7	of	of	ADP
ftr-325	1051	8	the	the	DET
ftr-325	1051	9	balance	balance	NOUN
ftr-325	1051	10	due	due	ADJ
ftr-325	1051	11	on	on	ADP
ftr-325	1051	12	the	the	DET
ftr-325	1051	13	subscription	subscription	NOUN
ftr-325	1051	14	note	note	NOUN
ftr-325	1051	15	,	,	PUNCT
ftr-325	1051	16	made	make	VERB
ftr-325	1051	17	no	no	DET
ftr-325	1051	18	inquiry	inquiry	NOUN
ftr-325	1051	19	regarding	regard	VERB
ftr-325	1051	20	the	the	DET
ftr-325	1051	21	balance	balance	NOUN
ftr-325	1051	22	due	due	ADJ
ftr-325	1051	23	,	,	PUNCT
ftr-325	1051	24	and	and	CCONJ
ftr-325	1051	25	has	have	AUX
ftr-325	1051	26	made	make	VERB
ftr-325	1051	27	no	no	DET
ftr-325	1051	28	arrangements	arrangement	NOUN
ftr-325	1051	29	to	to	PART
ftr-325	1051	30	pay	pay	VERB
ftr-325	1051	31	the	the	DET
ftr-325	1051	32	balance	balance	NOUN
ftr-325	1051	33	due	due	ADJ
ftr-325	1051	34	.	.	PUNCT
ftr-325	1052	1	no	no	DET
ftr-325	1052	2	demand	demand	NOUN
ftr-325	1052	3	for	for	ADP
ftr-325	1052	4	payment	payment	NOUN
ftr-325	1052	5	was	be	AUX
ftr-325	1052	6	made	make	VERB
ftr-325	1052	7	by	by	ADP
ftr-325	1052	8	any	any	DET
ftr-325	1052	9	party	party	NOUN
ftr-325	1052	10	as	as	ADP
ftr-325	1052	11	a	a	DET
ftr-325	1052	12	result	result	NOUN
ftr-325	1052	13	of	of	ADP
ftr-325	1052	14	the	the	DET
ftr-325	1052	15	subscription	subscription	NOUN
ftr-325	1052	16	notes	note	NOUN
ftr-325	1052	17	,	,	PUNCT
ftr-325	1052	18	even	even	ADV
ftr-325	1052	19	after	after	ADP
ftr-325	1052	20	the	the	DET
ftr-325	1052	21	due	due	ADJ
ftr-325	1052	22	date	date	NOUN
ftr-325	1052	23	.	.	PUNCT
ftr-325	1053	1	the	the	DET
ftr-325	1053	2	taxpayer	taxpayer	NOUN
ftr-325	1053	3	never	never	ADV
ftr-325	1053	4	signed	sign	VERB
ftr-325	1053	5	an	an	DET
ftr-325	1053	6	extension	extension	NOUN
ftr-325	1053	7	of	of	ADP
ftr-325	1053	8	the	the	DET
ftr-325	1053	9	subscription	subscription	NOUN
ftr-325	1053	10	note	note	NOUN
ftr-325	1053	11	or	or	CCONJ
ftr-325	1053	12	otherwise	otherwise	ADV
ftr-325	1053	13	pushed	push	VERB
ftr-325	1053	14	back	back	ADV
ftr-325	1053	15	the	the	DET
ftr-325	1053	16	maturity	maturity	NOUN
ftr-325	1053	17	date	date	NOUN
ftr-325	1053	18	.	.	PUNCT
ftr-325	1054	1	as	as	ADP
ftr-325	1054	2	a	a	DET
ftr-325	1054	3	result	result	NOUN
ftr-325	1054	4	of	of	ADP
ftr-325	1054	5	the	the	DET
ftr-325	1054	6	note	note	NOUN
ftr-325	1054	7	becoming	become	VERB
ftr-325	1054	8	nongenuine	nongenuine	NOUN
ftr-325	1054	9	,	,	PUNCT
ftr-325	1054	10	under	under	ADP
ftr-325	1054	11	§	§	PROPN
ftr-325	1054	12	465(b)(2	465(b)(2	NUM
ftr-325	1054	13	)	)	PUNCT
ftr-325	1054	14	the	the	DET
ftr-325	1054	15	taxpayer‘s	taxpayer‘s	X
ftr-325	1054	16	at	at	ADP
ftr-325	1054	17	-	-	PUNCT
ftr-325	1054	18	risk	risk	NOUN
ftr-325	1054	19	amount	amount	NOUN
ftr-325	1054	20	was	be	AUX
ftr-325	1054	21	reduced	reduce	VERB
ftr-325	1054	22	to	to	PART
ftr-325	1054	23	negative	negative	ADJ
ftr-325	1054	24	$	$	SYM
ftr-325	1054	25	200,000	200,000	NUM
ftr-325	1054	26	in	in	ADP
ftr-325	1054	27	2003	2003	NUM
ftr-325	1054	28	.	.	PUNCT
ftr-325	1055	1	thus	thus	ADV
ftr-325	1055	2	,	,	PUNCT
ftr-325	1055	3	the	the	DET
ftr-325	1055	4	tax	tax	NOUN
ftr-325	1055	5	court	court	NOUN
ftr-325	1055	6	(	(	PUNCT
ftr-325	1055	7	judge	judge	NOUN
ftr-325	1055	8	goeke	goeke	ADJ
ftr-325	1055	9	)	)	PUNCT
ftr-325	1055	10	decided	decide	VERB
ftr-325	1055	11	that	that	SCONJ
ftr-325	1055	12	the	the	DET
ftr-325	1055	13	taxpayer	taxpayer	NOUN
ftr-325	1055	14	recognized	recognize	VERB
ftr-325	1055	15	a	a	DET
ftr-325	1055	16	$	$	SYM
ftr-325	1055	17	200,000	200,000	NUM
ftr-325	1055	18	gain	gain	NOUN
ftr-325	1055	19	for	for	ADP
ftr-325	1055	20	2003	2003	NUM
ftr-325	1055	21	pursuant	pursuant	NOUN
ftr-325	1055	22	to	to	ADP
ftr-325	1055	23	§	§	PROPN
ftr-325	1055	24	465(e	465(e	PROPN
ftr-325	1055	25	)	)	PUNCT
ftr-325	1055	26	.	.	PUNCT
ftr-325	1056	1			PUNCT
ftr-325	1056	2	the	the	DET
ftr-325	1056	3	20	20	NUM
ftr-325	1056	4	percent	percent	NOUN
ftr-325	1056	5	accuracy	accuracy	NOUN
ftr-325	1056	6	-	-	PUNCT
ftr-325	1056	7	related	relate	VERB
ftr-325	1056	8	penalty	penalty	NOUN
ftr-325	1056	9	under	under	ADP
ftr-325	1056	10	§	§	PROPN
ftr-325	1056	11	6662(a	6662(a	NOUN
ftr-325	1056	12	)	)	PUNCT
ftr-325	1056	13	,	,	PUNCT
ftr-325	1056	14	imposed	impose	VERB
ftr-325	1056	15	for	for	ADP
ftr-325	1056	16	taxpayer‘s	taxpayer‘	NOUN
ftr-325	1056	17	negligence	negligence	NOUN
ftr-325	1056	18	in	in	ADP
ftr-325	1056	19	failing	fail	VERB
ftr-325	1056	20	to	to	PART
ftr-325	1056	21	reduce	reduce	VERB
ftr-325	1056	22	his	his	PRON
ftr-325	1056	23	amount	amount	NOUN
ftr-325	1056	24	at	at	ADP
ftr-325	1056	25	risk	risk	NOUN
ftr-325	1056	26	,	,	PUNCT
ftr-325	1056	27	was	be	AUX
ftr-325	1056	28	upheld	uphold	VERB
ftr-325	1056	29	by	by	ADP
ftr-325	1056	30	the	the	DET
ftr-325	1056	31	court	court	NOUN
ftr-325	1056	32	.	.	PUNCT
ftr-325	1057	1	5	5	X
ftr-325	1057	2	.	.	X
ftr-325	1057	3	the	the	DET
ftr-325	1057	4	tax	tax	NOUN
ftr-325	1057	5	court	court	NOUN
ftr-325	1057	6	shines	shine	VERB
ftr-325	1057	7	some	some	DET
ftr-325	1057	8	light	light	NOUN
ftr-325	1057	9	on	on	ADP
ftr-325	1057	10	passive	passive	ADJ
ftr-325	1057	11	solar	solar	ADJ
ftr-325	1057	12	energy	energy	NOUN
ftr-325	1057	13	installations	installation	NOUN
ftr-325	1057	14	.	.	PUNCT
ftr-325	1058	1	wilson	wilson	PROPN
ftr-325	1058	2	v.	v.	PROPN
ftr-325	1058	3	commissioner	commissioner	PROPN
ftr-325	1058	4	,	,	PUNCT
ftr-325	1058	5	t.c	t.c	PROPN
ftr-325	1058	6	.	.	PROPN
ftr-325	1058	7	memo	memo	NOUN
ftr-325	1058	8	.	.	PUNCT
ftr-325	1059	1	2012	2012	NUM
ftr-325	1059	2	-	-	SYM
ftr-325	1059	3	101	101	NUM
ftr-325	1059	4	(	(	PUNCT
ftr-325	1059	5	4/10/12	4/10/12	PROPN
ftr-325	1059	6	)	)	PUNCT
ftr-325	1059	7	;	;	PUNCT
ftr-325	1059	8	uyemura	uyemura	ADJ
ftr-325	1059	9	v.	v.	PROPN
ftr-325	1059	10	commissioner	commissioner	PROPN
ftr-325	1059	11	,	,	PUNCT
ftr-325	1059	12	t.c	t.c	PROPN
ftr-325	1059	13	.	.	PROPN
ftr-325	1059	14	memo	memo	NOUN
ftr-325	1059	15	.	.	PUNCT
ftr-325	1060	1	2012	2012	NUM
ftr-325	1060	2	-	-	SYM
ftr-325	1060	3	102	102	NUM
ftr-325	1060	4	(	(	PUNCT
ftr-325	1060	5	4/10/12	4/10/12	PROPN
ftr-325	1060	6	)	)	PUNCT
ftr-325	1060	7	;	;	PUNCT
ftr-325	1060	8	lum	lum	PROPN
ftr-325	1060	9	v.	v.	PROPN
ftr-325	1060	10	commissioner	commissioner	PROPN
ftr-325	1060	11	,	,	PUNCT
ftr-325	1060	12	t.c	t.c	PROPN
ftr-325	1060	13	.	.	PROPN
ftr-325	1060	14	memo	memo	NOUN
ftr-325	1060	15	.	.	PUNCT
ftr-325	1061	1	2012	2012	NUM
ftr-325	1061	2	-	-	SYM
ftr-325	1061	3	103	103	NUM
ftr-325	1061	4	(	(	PUNCT
ftr-325	1061	5	4/10/12	4/10/12	PROPN
ftr-325	1061	6	)	)	PUNCT
ftr-325	1061	7	.	.	PUNCT
ftr-325	1062	1	in	in	ADP
ftr-325	1062	2	three	three	NUM
ftr-325	1062	3	nearly	nearly	ADV
ftr-325	1062	4	identical	identical	ADJ
ftr-325	1062	5	opinions	opinion	NOUN
ftr-325	1062	6	the	the	DET
ftr-325	1062	7	tax	tax	NOUN
ftr-325	1062	8	court	court	NOUN
ftr-325	1062	9	(	(	PUNCT
ftr-325	1062	10	judge	judge	PROPN
ftr-325	1062	11	cohen	cohen	PROPN
ftr-325	1062	12	)	)	PUNCT
ftr-325	1062	13	held	hold	VERB
ftr-325	1062	14	that	that	SCONJ
ftr-325	1062	15	losses	loss	NOUN
ftr-325	1062	16	from	from	ADP
ftr-325	1062	17	a	a	DET
ftr-325	1062	18	micro	micro	ADJ
ftr-325	1062	19	-	-	ADJ
ftr-325	1062	20	utility	utility	ADJ
ftr-325	1062	21	activity	activity	NOUN
ftr-325	1062	22	involving	involve	VERB
ftr-325	1062	23	purchase	purchase	NOUN
ftr-325	1062	24	and	and	CCONJ
ftr-325	1062	25	rental	rental	NOUN
ftr-325	1062	26	of	of	ADP
ftr-325	1062	27	solar	solar	ADJ
ftr-325	1062	28	equipment	equipment	NOUN
ftr-325	1062	29	were	be	AUX
ftr-325	1062	30	passive	passive	ADJ
ftr-325	1062	31	activity	activity	NOUN
ftr-325	1062	32	losses	loss	NOUN
ftr-325	1062	33	.	.	PUNCT
ftr-325	1063	1	the	the	DET
ftr-325	1063	2	taxpayers	taxpayer	NOUN
ftr-325	1063	3	each	each	PRON
ftr-325	1063	4	purchased	purchase	VERB
ftr-325	1063	5	photovoltaic	photovoltaic	NOUN
ftr-325	1063	6	systems	system	NOUN
ftr-325	1063	7	from	from	ADP
ftr-325	1063	8	a	a	DET
ftr-325	1063	9	company	company	NOUN
ftr-325	1063	10	doing	do	VERB
ftr-325	1063	11	business	business	NOUN
ftr-325	1063	12	in	in	ADP
ftr-325	1063	13	hawaii	hawaii	PROPN
ftr-325	1063	14	as	as	ADP
ftr-325	1063	15	mercury	mercury	NOUN
ftr-325	1063	16	solar	solar	NOUN
ftr-325	1063	17	.	.	PUNCT
ftr-325	1064	1	under	under	ADP
ftr-325	1064	2	the	the	DET
ftr-325	1064	3	program	program	NOUN
ftr-325	1064	4	,	,	PUNCT
ftr-325	1064	5	the	the	DET
ftr-325	1064	6	taxpayer	taxpayer	NOUN
ftr-325	1064	7	also	also	ADV
ftr-325	1064	8	acquired	acquire	VERB
ftr-325	1064	9	an	an	DET
ftr-325	1064	10	investment	investment	NOUN
ftr-325	1064	11	solar	solar	ADJ
ftr-325	1064	12	system	system	NOUN
ftr-325	1064	13	that	that	PRON
ftr-325	1064	14	was	be	AUX
ftr-325	1064	15	installed	instal	VERB
ftr-325	1064	16	at	at	ADP
ftr-325	1064	17	the	the	DET
ftr-325	1064	18	residence	residence	NOUN
ftr-325	1064	19	of	of	ADP
ftr-325	1064	20	a	a	DET
ftr-325	1064	21	ratepayer	ratepayer	NOUN
ftr-325	1064	22	,	,	PUNCT
ftr-325	1064	23	who	who	PRON
ftr-325	1064	24	paid	pay	VERB
ftr-325	1064	25	a	a	DET
ftr-325	1064	26	monthly	monthly	ADJ
ftr-325	1064	27	fee	fee	NOUN
ftr-325	1064	28	to	to	PART
ftr-325	1064	29	purchase	purchase	VERB
ftr-325	1064	30	the	the	DET
ftr-325	1064	31	energy	energy	NOUN
ftr-325	1064	32	produced	produce	VERB
ftr-325	1064	33	by	by	ADP
ftr-325	1064	34	the	the	DET
ftr-325	1064	35	investment	investment	NOUN
ftr-325	1064	36	system	system	NOUN
ftr-325	1064	37	.	.	PUNCT
ftr-325	1065	1	each	each	DET
ftr-325	1065	2	taxpayer	taxpayer	NOUN
ftr-325	1065	3	acquired	acquire	VERB
ftr-325	1065	4	a	a	DET
ftr-325	1065	5	single	single	ADJ
ftr-325	1065	6	investment	investment	NOUN
ftr-325	1065	7	system	system	NOUN
ftr-325	1065	8	that	that	PRON
ftr-325	1065	9	was	be	AUX
ftr-325	1065	10	installed	instal	VERB
ftr-325	1065	11	in	in	ADP
ftr-325	1065	12	the	the	DET
ftr-325	1065	13	residence	residence	NOUN
ftr-325	1065	14	of	of	ADP
ftr-325	1065	15	the	the	DET
ftr-325	1065	16	―ratepayer.‖	―ratepayer.‖	NOUN
ftr-325	1065	17	the	the	DET
ftr-325	1065	18	system	system	NOUN
ftr-325	1065	19	was	be	AUX
ftr-325	1065	20	installed	instal	VERB
ftr-325	1065	21	at	at	ADP
ftr-325	1065	22	the	the	DET
ftr-325	1065	23	ratepayer‘s	ratepayer‘s	PROPN
ftr-325	1065	24	residence	residence	NOUN
ftr-325	1065	25	by	by	ADP
ftr-325	1065	26	mercury	mercury	NOUN
ftr-325	1065	27	solar	solar	NOUN
ftr-325	1065	28	.	.	PUNCT
ftr-325	1066	1	the	the	DET
ftr-325	1066	2	taxpayer	taxpayer	NOUN
ftr-325	1066	3	contracted	contract	VERB
ftr-325	1066	4	with	with	ADP
ftr-325	1066	5	another	another	DET
ftr-325	1066	6	company	company	NOUN
ftr-325	1066	7	to	to	PART
ftr-325	1066	8	collect	collect	VERB
ftr-325	1066	9	the	the	DET
ftr-325	1066	10	monthly	monthly	ADJ
ftr-325	1066	11	payments	payment	NOUN
ftr-325	1066	12	on	on	ADP
ftr-325	1066	13	behalf	behalf	NOUN
ftr-325	1066	14	of	of	ADP
ftr-325	1066	15	the	the	DET
ftr-325	1066	16	taxpayer	taxpayer	NOUN
ftr-325	1066	17	as	as	ADP
ftr-325	1066	18	the	the	DET
ftr-325	1066	19	equipment	equipment	NOUN
ftr-325	1066	20	owner	owner	NOUN
ftr-325	1066	21	.	.	PUNCT
ftr-325	1067	1	the	the	DET
ftr-325	1067	2	collection	collection	NOUN
ftr-325	1067	3	company	company	NOUN
ftr-325	1067	4	maintained	maintain	VERB
ftr-325	1067	5	records	record	NOUN
ftr-325	1067	6	and	and	CCONJ
ftr-325	1067	7	made	make	VERB
ftr-325	1067	8	payments	payment	NOUN
ftr-325	1067	9	on	on	ADP
ftr-325	1067	10	the	the	DET
ftr-325	1067	11	taxpayers	taxpayer	NOUN
ftr-325	1067	12	‘	‘	PART
ftr-325	1067	13	loans	loan	NOUN
ftr-325	1067	14	to	to	PART
ftr-325	1067	15	acquire	acquire	VERB
ftr-325	1067	16	the	the	DET
ftr-325	1067	17	equipment	equipment	NOUN
ftr-325	1067	18	.	.	PUNCT
ftr-325	1068	1	the	the	DET
ftr-325	1068	2	court	court	NOUN
ftr-325	1068	3	rejected	reject	VERB
ftr-325	1068	4	the	the	DET
ftr-325	1068	5	taxpayers	taxpayer	NOUN
ftr-325	1068	6	‘	‘	PART
ftr-325	1068	7	assertions	assertion	NOUN
ftr-325	1068	8	that	that	SCONJ
ftr-325	1068	9	they	they	PRON
ftr-325	1068	10	qualified	qualify	VERB
ftr-325	1068	11	as	as	ADP
ftr-325	1068	12	material	material	ADJ
ftr-325	1068	13	participants	participant	NOUN
ftr-325	1068	14	as	as	ADP
ftr-325	1068	15	the	the	DET
ftr-325	1068	16	persons	person	NOUN
ftr-325	1068	17	engaged	engage	VERB
ftr-325	1068	18	in	in	ADP
ftr-325	1068	19	substantially	substantially	ADV
ftr-325	1068	20	all	all	PRON
ftr-325	1068	21	of	of	ADP
ftr-325	1068	22	the	the	DET
ftr-325	1068	23	participation	participation	NOUN
ftr-325	1068	24	in	in	ADP
ftr-325	1068	25	the	the	DET
ftr-325	1068	26	activity	activity	NOUN
ftr-325	1068	27	and	and	CCONJ
ftr-325	1068	28	held	hold	VERB
ftr-325	1068	29	that	that	SCONJ
ftr-325	1068	30	that	that	SCONJ
ftr-325	1068	31	the	the	DET
ftr-325	1068	32	taxpayers	taxpayer	NOUN
ftr-325	1068	33	failed	fail	VERB
ftr-325	1068	34	to	to	PART
ftr-325	1068	35	meet	meet	VERB
ftr-325	1068	36	their	their	PRON
ftr-325	1068	37	burden	burden	NOUN
ftr-325	1068	38	of	of	ADP
ftr-325	1068	39	proving	prove	VERB
ftr-325	1068	40	that	that	SCONJ
ftr-325	1068	41	they	they	PRON
ftr-325	1068	42	participated	participate	VERB
ftr-325	1068	43	in	in	ADP
ftr-325	1068	44	the	the	DET
ftr-325	1068	45	activity	activity	NOUN
ftr-325	1068	46	for	for	ADP
ftr-325	1068	47	more	more	ADJ
ftr-325	1068	48	than	than	ADP
ftr-325	1068	49	100	100	NUM
ftr-325	1068	50	hours	hour	NOUN
ftr-325	1068	51	,	,	PUNCT
ftr-325	1068	52	which	which	PRON
ftr-325	1068	53	was	be	AUX
ftr-325	1068	54	not	not	PART
ftr-325	1068	55	less	less	ADJ
ftr-325	1068	56	than	than	ADP
ftr-325	1068	57	the	the	DET
ftr-325	1068	58	participation	participation	NOUN
ftr-325	1068	59	of	of	ADP
ftr-325	1068	60	any	any	DET
ftr-325	1068	61	other	other	ADJ
ftr-325	1068	62	individual	individual	NOUN
ftr-325	1068	63	.	.	PUNCT
ftr-325	1069	1	see	see	VERB
ftr-325	1069	2	temp	temp	NOUN
ftr-325	1069	3	.	.	PUNCT
ftr-325	1070	1	reg	reg	NOUN
ftr-325	1070	2	.	.	PUNCT
ftr-325	1071	1	§	§	PROPN
ftr-325	1071	2	1.469	1.469	NUM
ftr-325	1071	3	-	-	SYM
ftr-325	1071	4	5t(b)(2	5t(b)(2	NUM
ftr-325	1071	5	)	)	PUNCT
ftr-325	1071	6	.	.	PUNCT
ftr-325	1072	1	the	the	DET
ftr-325	1072	2	court	court	NOUN
ftr-325	1072	3	noted	note	VERB
ftr-325	1072	4	that	that	SCONJ
ftr-325	1072	5	the	the	DET
ftr-325	1072	6	participation	participation	NOUN
ftr-325	1072	7	of	of	ADP
ftr-325	1072	8	mercury	mercury	NOUN
ftr-325	1072	9	solar	solar	ADJ
ftr-325	1072	10	and	and	CCONJ
ftr-325	1072	11	the	the	DET
ftr-325	1072	12	collection	collection	NOUN
ftr-325	1072	13	company	company	NOUN
ftr-325	1072	14	were	be	AUX
ftr-325	1072	15	also	also	ADV
ftr-325	1072	16	substantial	substantial	ADJ
ftr-325	1072	17	.	.	PUNCT
ftr-325	1073	1	in	in	ADP
ftr-325	1073	2	the	the	DET
ftr-325	1073	3	absence	absence	NOUN
ftr-325	1073	4	of	of	ADP
ftr-325	1073	5	material	material	ADJ
ftr-325	1073	6	participation	participation	NOUN
ftr-325	1073	7	by	by	ADP
ftr-325	1073	8	the	the	DET
ftr-325	1073	9	taxpayers	taxpayer	NOUN
ftr-325	1073	10	in	in	ADP
ftr-325	1073	11	the	the	DET
ftr-325	1073	12	three	three	NUM
ftr-325	1073	13	cases	case	NOUN
ftr-325	1073	14	,	,	PUNCT
ftr-325	1073	15	the	the	DET
ftr-325	1073	16	court	court	NOUN
ftr-325	1073	17	did	do	AUX
ftr-325	1073	18	not	not	PART
ftr-325	1073	19	need	need	VERB
ftr-325	1073	20	to	to	PART
ftr-325	1073	21	consider	consider	VERB
ftr-325	1073	22	whether	whether	SCONJ
ftr-325	1073	23	the	the	DET
ftr-325	1073	24	activity	activity	NOUN
ftr-325	1073	25	was	be	AUX
ftr-325	1073	26	a	a	DET
ftr-325	1073	27	rental	rental	ADJ
ftr-325	1073	28	activity	activity	NOUN
ftr-325	1073	29	.	.	PUNCT
ftr-325	1074	1	in	in	ADP
ftr-325	1074	2	addition	addition	NOUN
ftr-325	1074	3	to	to	ADP
ftr-325	1074	4	disallowing	disallow	VERB
ftr-325	1074	5	deductions	deduction	NOUN
ftr-325	1074	6	for	for	ADP
ftr-325	1074	7	losses	loss	NOUN
ftr-325	1074	8	under	under	ADP
ftr-325	1074	9	§	§	PROPN
ftr-325	1074	10	469	469	NUM
ftr-325	1074	11	,	,	PUNCT
ftr-325	1074	12	in	in	ADP
ftr-325	1074	13	uyemura	uyemura	ADJ
ftr-325	1074	14	and	and	CCONJ
ftr-325	1074	15	lum	lum	PROPN
ftr-325	1074	16	the	the	DET
ftr-325	1074	17	court	court	NOUN
ftr-325	1074	18	disallowed	disallow	VERB
ftr-325	1074	19	the	the	DET
ftr-325	1074	20	taxpayers	taxpayer	NOUN
ftr-325	1074	21	‘	'	PUNCT
ftr-325	1074	22	claims	claim	NOUN
ftr-325	1074	23	for	for	ADP
ftr-325	1074	24	the	the	DET
ftr-325	1074	25	§	§	PROPN
ftr-325	1074	26	48	48	NUM
ftr-325	1074	27	business	business	NOUN
ftr-325	1074	28	energy	energy	NOUN
ftr-325	1074	29	credit	credit	NOUN
ftr-325	1074	30	not	not	PART
ftr-325	1074	31	subject	subject	ADJ
ftr-325	1074	32	to	to	ADP
ftr-325	1074	33	the	the	DET
ftr-325	1074	34	passive	passive	ADJ
ftr-325	1074	35	activity	activity	NOUN
ftr-325	1074	36	loss	loss	NOUN
ftr-325	1074	37	limitation	limitation	NOUN
ftr-325	1074	38	because	because	SCONJ
ftr-325	1074	39	the	the	DET
ftr-325	1074	40	taxpayers	taxpayer	NOUN
ftr-325	1074	41	had	have	VERB
ftr-325	1074	42	no	no	DET
ftr-325	1074	43	tax	tax	NOUN
ftr-325	1074	44	liability	liability	NOUN
ftr-325	1074	45	with	with	ADP
ftr-325	1074	46	respect	respect	NOUN
ftr-325	1074	47	to	to	ADP
ftr-325	1074	48	the	the	DET
ftr-325	1074	49	micro	micro	NOUN
ftr-325	1074	50	-	-	NOUN
ftr-325	1074	51	utility	utility	NOUN
ftr-325	1074	52	and	and	CCONJ
ftr-325	1074	53	because	because	SCONJ
ftr-325	1074	54	no	no	DET
ftr-325	1074	55	§	§	PROPN
ftr-325	1074	56	38	38	NUM
ftr-325	1074	57	general	general	ADJ
ftr-325	1074	58	2013	2013	NUM
ftr-325	1074	59	]	]	PUNCT
ftr-325	1074	60	recent	recent	ADJ
ftr-325	1074	61	developments	development	NOUN
ftr-325	1074	62	in	in	ADP
ftr-325	1074	63	federal	federal	ADJ
ftr-325	1074	64	income	income	NOUN
ftr-325	1074	65	taxation	taxation	NOUN
ftr-325	1074	66	553	553	NUM
ftr-325	1074	67	business	business	NOUN
ftr-325	1074	68	credits	credit	NOUN
ftr-325	1074	69	are	be	AUX
ftr-325	1074	70	allowable	allowable	ADJ
ftr-325	1074	71	with	with	ADP
ftr-325	1074	72	respect	respect	NOUN
ftr-325	1074	73	to	to	ADP
ftr-325	1074	74	property	property	NOUN
ftr-325	1074	75	for	for	ADP
ftr-325	1074	76	which	which	PRON
ftr-325	1074	77	a	a	DET
ftr-325	1074	78	§	§	PROPN
ftr-325	1074	79	179	179	NUM
ftr-325	1074	80	election	election	NOUN
ftr-325	1074	81	to	to	PART
ftr-325	1074	82	expense	expense	NOUN
ftr-325	1074	83	business	business	NOUN
ftr-325	1074	84	assets	asset	NOUN
ftr-325	1074	85	is	be	AUX
ftr-325	1074	86	made	make	VERB
ftr-325	1074	87	.	.	PUNCT
ftr-325	1075	1	6	6	X
ftr-325	1075	2	.	.	PUNCT
ftr-325	1075	3	the	the	DET
ftr-325	1075	4	taxpayer	taxpayer	NOUN
ftr-325	1075	5	loses	lose	VERB
ftr-325	1075	6	,	,	PUNCT
ftr-325	1075	7	but	but	CCONJ
ftr-325	1075	8	not	not	PART
ftr-325	1075	9	as	as	ADV
ftr-325	1075	10	badly	badly	ADV
ftr-325	1075	11	as	as	SCONJ
ftr-325	1075	12	he	he	PRON
ftr-325	1075	13	would	would	AUX
ftr-325	1075	14	have	have	AUX
ftr-325	1075	15	had	have	VERB
ftr-325	1075	16	the	the	DET
ftr-325	1075	17	irs	irs	PROPN
ftr-325	1075	18	properly	properly	ADV
ftr-325	1075	19	argued	argue	VERB
ftr-325	1075	20	the	the	DET
ftr-325	1075	21	case	case	NOUN
ftr-325	1075	22	.	.	PUNCT
ftr-325	1076	1	veriha	veriha	VERB
ftr-325	1076	2	v.	v.	ADP
ftr-325	1076	3	commissioner	commissioner	PROPN
ftr-325	1076	4	,	,	PUNCT
ftr-325	1076	5	139	139	NUM
ftr-325	1076	6	t.c	t.c	PROPN
ftr-325	1076	7	.	.	PUNCT
ftr-325	1077	1	no	no	INTJ
ftr-325	1077	2	.	.	NOUN
ftr-325	1077	3	3	3	NUM
ftr-325	1077	4	(	(	PUNCT
ftr-325	1077	5	8/8/12	8/8/12	NUM
ftr-325	1077	6	)	)	PUNCT
ftr-325	1077	7	.	.	PUNCT
ftr-325	1078	1	the	the	DET
ftr-325	1078	2	taxpayer	taxpayer	NOUN
ftr-325	1078	3	was	be	AUX
ftr-325	1078	4	the	the	DET
ftr-325	1078	5	sole	sole	ADJ
ftr-325	1078	6	owner	owner	NOUN
ftr-325	1078	7	of	of	ADP
ftr-325	1078	8	jvt	jvt	PROPN
ftr-325	1078	9	,	,	PUNCT
ftr-325	1078	10	a	a	DET
ftr-325	1078	11	c	c	NOUN
ftr-325	1078	12	corporation	corporation	NOUN
ftr-325	1078	13	that	that	PRON
ftr-325	1078	14	conduced	conduce	VERB
ftr-325	1078	15	a	a	DET
ftr-325	1078	16	trucking	trucking	NOUN
ftr-325	1078	17	business	business	NOUN
ftr-325	1078	18	in	in	ADP
ftr-325	1078	19	which	which	PRON
ftr-325	1078	20	he	he	PRON
ftr-325	1078	21	actively	actively	ADV
ftr-325	1078	22	participated	participate	VERB
ftr-325	1078	23	.	.	PUNCT
ftr-325	1079	1	jvt	jvt	NOUN
ftr-325	1079	2	leased	lease	VERB
ftr-325	1079	3	the	the	DET
ftr-325	1079	4	tractors	tractor	NOUN
ftr-325	1079	5	and	and	CCONJ
ftr-325	1079	6	trailers	trailer	NOUN
ftr-325	1079	7	used	use	VERB
ftr-325	1079	8	in	in	ADP
ftr-325	1079	9	its	its	PRON
ftr-325	1079	10	business	business	NOUN
ftr-325	1079	11	from	from	ADP
ftr-325	1079	12	tri	tri	PROPN
ftr-325	1079	13	,	,	PUNCT
ftr-325	1079	14	an	an	DET
ftr-325	1079	15	s	s	NOUN
ftr-325	1079	16	corporation	corporation	NOUN
ftr-325	1079	17	in	in	ADP
ftr-325	1079	18	which	which	PRON
ftr-325	1079	19	the	the	DET
ftr-325	1079	20	taxpayer	taxpayer	NOUN
ftr-325	1079	21	owned	own	VERB
ftr-325	1079	22	99	99	NUM
ftr-325	1079	23	percent	percent	NOUN
ftr-325	1079	24	of	of	ADP
ftr-325	1079	25	the	the	DET
ftr-325	1079	26	stock	stock	NOUN
ftr-325	1079	27	,	,	PUNCT
ftr-325	1079	28	and	and	CCONJ
ftr-325	1079	29	jrv	jrv	NOUN
ftr-325	1079	30	,	,	PUNCT
ftr-325	1079	31	a	a	DET
ftr-325	1079	32	single	single	ADJ
ftr-325	1079	33	-	-	PUNCT
ftr-325	1079	34	member	member	NOUN
ftr-325	1079	35	llc	llc	NOUN
ftr-325	1079	36	wholly	wholly	ADV
ftr-325	1079	37	owned	own	VERB
ftr-325	1079	38	by	by	ADP
ftr-325	1079	39	the	the	DET
ftr-325	1079	40	taxpayer	taxpayer	NOUN
ftr-325	1079	41	and	and	CCONJ
ftr-325	1079	42	thus	thus	ADV
ftr-325	1079	43	a	a	DET
ftr-325	1079	44	disregarded	disregarded	ADJ
ftr-325	1079	45	entity	entity	NOUN
ftr-325	1079	46	.	.	PUNCT
ftr-325	1080	1	each	each	DET
ftr-325	1080	2	lease	lease	NOUN
ftr-325	1080	3	of	of	ADP
ftr-325	1080	4	a	a	DET
ftr-325	1080	5	tractor	tractor	NOUN
ftr-325	1080	6	or	or	CCONJ
ftr-325	1080	7	trailer	trailer	NOUN
ftr-325	1080	8	was	be	AUX
ftr-325	1080	9	governed	govern	VERB
ftr-325	1080	10	by	by	ADP
ftr-325	1080	11	a	a	DET
ftr-325	1080	12	separate	separate	ADJ
ftr-325	1080	13	contract	contract	NOUN
ftr-325	1080	14	.	.	PUNCT
ftr-325	1081	1	during	during	ADP
ftr-325	1081	2	the	the	DET
ftr-325	1081	3	year	year	NOUN
ftr-325	1081	4	in	in	ADP
ftr-325	1081	5	issue	issue	NOUN
ftr-325	1081	6	,	,	PUNCT
ftr-325	1081	7	tri	tri	PROPN
ftr-325	1081	8	realized	realize	VERB
ftr-325	1081	9	net	net	ADJ
ftr-325	1081	10	income	income	NOUN
ftr-325	1081	11	and	and	CCONJ
ftr-325	1081	12	jrv	jrv	NOUN
ftr-325	1081	13	realized	realize	VERB
ftr-325	1081	14	a	a	DET
ftr-325	1081	15	net	net	ADJ
ftr-325	1081	16	loss	loss	NOUN
ftr-325	1081	17	.	.	PUNCT
ftr-325	1082	1	the	the	DET
ftr-325	1082	2	taxpayer	taxpayer	NOUN
ftr-325	1082	3	treated	treat	VERB
ftr-325	1082	4	the	the	DET
ftr-325	1082	5	net	net	ADJ
ftr-325	1082	6	income	income	NOUN
ftr-325	1082	7	from	from	ADP
ftr-325	1082	8	tri	tri	PROPN
ftr-325	1082	9	as	as	ADP
ftr-325	1082	10	passive	passive	ADJ
ftr-325	1082	11	income	income	NOUN
ftr-325	1082	12	and	and	CCONJ
ftr-325	1082	13	treated	treat	VERB
ftr-325	1082	14	the	the	DET
ftr-325	1082	15	net	net	ADJ
ftr-325	1082	16	loss	loss	NOUN
ftr-325	1082	17	from	from	ADP
ftr-325	1082	18	jrv	jrv	ADJ
ftr-325	1082	19	as	as	ADP
ftr-325	1082	20	a	a	DET
ftr-325	1082	21	passive	passive	ADJ
ftr-325	1082	22	loss	loss	NOUN
ftr-325	1082	23	.	.	PUNCT
ftr-325	1083	1	the	the	DET
ftr-325	1083	2	irs	irs	PROPN
ftr-325	1083	3	determined	determine	VERB
ftr-325	1083	4	that	that	SCONJ
ftr-325	1083	5	pursuant	pursuant	VERB
ftr-325	1083	6	to	to	ADP
ftr-325	1083	7	reg	reg	NOUN
ftr-325	1083	8	.	.	PUNCT
ftr-325	1084	1	§	§	PROPN
ftr-325	1084	2	1.469	1.469	NUM
ftr-325	1084	3	-	-	NUM
ftr-325	1084	4	2(f)(6	2(f)(6	NUM
ftr-325	1084	5	)	)	PUNCT
ftr-325	1084	6	—	—	PUNCT
ftr-325	1084	7	the	the	DET
ftr-325	1084	8	self	self	NOUN
ftr-325	1084	9	-	-	PUNCT
ftr-325	1084	10	rental	rental	NOUN
ftr-325	1084	11	recharacterization	recharacterization	NOUN
ftr-325	1084	12	rule	rule	NOUN
ftr-325	1084	13	—	—	PUNCT
ftr-325	1084	14	each	each	DET
ftr-325	1084	15	tractor	tractor	NOUN
ftr-325	1084	16	and	and	CCONJ
ftr-325	1084	17	each	each	DET
ftr-325	1084	18	trailer	trailer	NOUN
ftr-325	1084	19	should	should	AUX
ftr-325	1084	20	be	be	AUX
ftr-325	1084	21	considered	consider	VERB
ftr-325	1084	22	a	a	DET
ftr-325	1084	23	separate	separate	ADJ
ftr-325	1084	24	―item	―item	NOUN
ftr-325	1084	25	of	of	ADP
ftr-325	1084	26	property‖	property‖	PROPN
ftr-325	1084	27	and	and	CCONJ
ftr-325	1084	28	that	that	SCONJ
ftr-325	1084	29	the	the	DET
ftr-325	1084	30	income	income	NOUN
ftr-325	1084	31	the	the	DET
ftr-325	1084	32	taxpayer	taxpayer	NOUN
ftr-325	1084	33	received	receive	VERB
ftr-325	1084	34	from	from	ADP
ftr-325	1084	35	tri	tri	PROPN
ftr-325	1084	36	should	should	AUX
ftr-325	1084	37	be	be	AUX
ftr-325	1084	38	recharacterized	recharacterize	VERB
ftr-325	1084	39	as	as	ADP
ftr-325	1084	40	nonpassive	nonpassive	ADJ
ftr-325	1084	41	income	income	NOUN
ftr-325	1084	42	,	,	PUNCT
ftr-325	1084	43	while	while	SCONJ
ftr-325	1084	44	the	the	DET
ftr-325	1084	45	net	net	ADJ
ftr-325	1084	46	loss	loss	NOUN
ftr-325	1084	47	realized	realize	VERB
ftr-325	1084	48	by	by	ADP
ftr-325	1084	49	jrv	jrv	NOUN
ftr-325	1084	50	remained	remain	VERB
ftr-325	1084	51	a	a	DET
ftr-325	1084	52	passive	passive	ADJ
ftr-325	1084	53	activity	activity	NOUN
ftr-325	1084	54	loss	loss	NOUN
ftr-325	1084	55	.	.	PUNCT
ftr-325	1085	1	reg	reg	NOUN
ftr-325	1085	2	.	.	PUNCT
ftr-325	1086	1	§	§	PROPN
ftr-325	1086	2	1.469	1.469	NUM
ftr-325	1086	3	-	-	NUM
ftr-325	1086	4	2(f)(6	2(f)(6	NUM
ftr-325	1086	5	)	)	PUNCT
ftr-325	1086	6	provides	provide	VERB
ftr-325	1086	7	as	as	SCONJ
ftr-325	1086	8	follows	follow	VERB
ftr-325	1086	9	:	:	PUNCT
ftr-325	1086	10	―an	―an	NOUN
ftr-325	1086	11	amount	amount	NOUN
ftr-325	1086	12	of	of	ADP
ftr-325	1086	13	the	the	DET
ftr-325	1086	14	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1086	15	gross	gross	ADJ
ftr-325	1086	16	rental	rental	ADJ
ftr-325	1086	17	activity	activity	NOUN
ftr-325	1086	18	income	income	NOUN
ftr-325	1086	19	for	for	ADP
ftr-325	1086	20	the	the	DET
ftr-325	1086	21	taxable	taxable	ADJ
ftr-325	1086	22	year	year	NOUN
ftr-325	1086	23	from	from	ADP
ftr-325	1086	24	an	an	DET
ftr-325	1086	25	item	item	NOUN
ftr-325	1086	26	of	of	ADP
ftr-325	1086	27	property	property	NOUN
ftr-325	1086	28	equal	equal	ADJ
ftr-325	1086	29	to	to	ADP
ftr-325	1086	30	the	the	DET
ftr-325	1086	31	net	net	ADJ
ftr-325	1086	32	rental	rental	ADJ
ftr-325	1086	33	activity	activity	NOUN
ftr-325	1086	34	income	income	NOUN
ftr-325	1086	35	for	for	ADP
ftr-325	1086	36	the	the	DET
ftr-325	1086	37	year	year	NOUN
ftr-325	1086	38	from	from	ADP
ftr-325	1086	39	that	that	DET
ftr-325	1086	40	item	item	NOUN
ftr-325	1086	41	of	of	ADP
ftr-325	1086	42	property	property	NOUN
ftr-325	1086	43	is	be	AUX
ftr-325	1086	44	treated	treat	VERB
ftr-325	1086	45	as	as	ADP
ftr-325	1086	46	not	not	PART
ftr-325	1086	47	from	from	ADP
ftr-325	1086	48	a	a	DET
ftr-325	1086	49	passive	passive	ADJ
ftr-325	1086	50	activity	activity	NOUN
ftr-325	1086	51	if	if	SCONJ
ftr-325	1086	52	the	the	DET
ftr-325	1086	53	property	property	NOUN
ftr-325	1086	54	—	—	PUNCT
ftr-325	1086	55	(	(	PUNCT
ftr-325	1086	56	i	i	NOUN
ftr-325	1086	57	)	)	PUNCT
ftr-325	1086	58	is	be	AUX
ftr-325	1086	59	rented	rent	VERB
ftr-325	1086	60	for	for	ADP
ftr-325	1086	61	use	use	NOUN
ftr-325	1086	62	in	in	ADP
ftr-325	1086	63	a	a	DET
ftr-325	1086	64	trade	trade	NOUN
ftr-325	1086	65	or	or	CCONJ
ftr-325	1086	66	business	business	NOUN
ftr-325	1086	67	activity	activity	NOUN
ftr-325	1086	68	.	.	PUNCT
ftr-325	1086	69	.	.	PUNCT
ftr-325	1087	1	.	.	PUNCT
ftr-325	1088	1	in	in	ADP
ftr-325	1088	2	which	which	PRON
ftr-325	1088	3	the	the	DET
ftr-325	1088	4	taxpayer	taxpayer	NOUN
ftr-325	1088	5	materially	materially	ADV
ftr-325	1088	6	participates	participate	VERB
ftr-325	1088	7	.	.	PUNCT
ftr-325	1088	8	.	.	PUNCT
ftr-325	1088	9	.	.	PUNCT
ftr-325	1089	1	.‖	.‖	PROPN
ftr-325	1090	1	the	the	DET
ftr-325	1090	2	tax	tax	NOUN
ftr-325	1090	3	court	court	NOUN
ftr-325	1090	4	(	(	PUNCT
ftr-325	1090	5	judge	judge	PROPN
ftr-325	1090	6	wells	wells	PROPN
ftr-325	1090	7	)	)	PUNCT
ftr-325	1090	8	rejected	reject	VERB
ftr-325	1090	9	the	the	DET
ftr-325	1090	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1090	11	argument	argument	NOUN
ftr-325	1090	12	that	that	SCONJ
ftr-325	1090	13	all	all	PRON
ftr-325	1090	14	of	of	ADP
ftr-325	1090	15	the	the	DET
ftr-325	1090	16	tractors	tractor	NOUN
ftr-325	1090	17	and	and	CCONJ
ftr-325	1090	18	trailers	trailer	NOUN
ftr-325	1090	19	collectively	collectively	ADV
ftr-325	1090	20	were	be	AUX
ftr-325	1090	21	one	one	NUM
ftr-325	1090	22	―item	―item	NOUN
ftr-325	1090	23	of	of	ADP
ftr-325	1090	24	property,‖	property,‖	PROPN
ftr-325	1090	25	and	and	CCONJ
ftr-325	1090	26	looking	look	VERB
ftr-325	1090	27	to	to	ADP
ftr-325	1090	28	webster	webster	PROPN
ftr-325	1090	29	’s	’s	PART
ftr-325	1090	30	third	third	ADJ
ftr-325	1090	31	new	new	ADJ
ftr-325	1090	32	international	international	ADJ
ftr-325	1090	33	dictionary	dictionary	NOUN
ftr-325	1090	34	1203	1203	NUM
ftr-325	1090	35	(	(	PUNCT
ftr-325	1090	36	2002	2002	NUM
ftr-325	1090	37	)	)	PUNCT
ftr-325	1090	38	for	for	ADP
ftr-325	1090	39	the	the	DET
ftr-325	1090	40	definition	definition	NOUN
ftr-325	1090	41	of	of	ADP
ftr-325	1090	42	the	the	DET
ftr-325	1090	43	term	term	NOUN
ftr-325	1090	44	―item‖	―item‖	PROPN
ftr-325	1090	45	held	hold	VERB
ftr-325	1090	46	that	that	SCONJ
ftr-325	1090	47	for	for	ADP
ftr-325	1090	48	purposes	purpose	NOUN
ftr-325	1090	49	of	of	ADP
ftr-325	1090	50	applying	apply	VERB
ftr-325	1090	51	reg	reg	NOUN
ftr-325	1090	52	.	.	PUNCT
ftr-325	1091	1	§	§	PROPN
ftr-325	1091	2	1.469	1.469	NUM
ftr-325	1091	3	-	-	NUM
ftr-325	1091	4	2(f)(6	2(f)(6	NUM
ftr-325	1091	5	)	)	PUNCT
ftr-325	1091	6	,	,	PUNCT
ftr-325	1091	7	each	each	DET
ftr-325	1091	8	individual	individual	ADJ
ftr-325	1091	9	tractor	tractor	NOUN
ftr-325	1091	10	or	or	CCONJ
ftr-325	1091	11	trailer	trailer	NOUN
ftr-325	1091	12	was	be	AUX
ftr-325	1091	13	an	an	DET
ftr-325	1091	14	―item	―item	NOUN
ftr-325	1091	15	of	of	ADP
ftr-325	1091	16	property,‖	property,‖	PROPN
ftr-325	1091	17	and	and	CCONJ
ftr-325	1091	18	the	the	DET
ftr-325	1091	19	income	income	NOUN
ftr-325	1091	20	received	receive	VERB
ftr-325	1091	21	from	from	ADP
ftr-325	1091	22	tri	tri	PROPN
ftr-325	1091	23	was	be	AUX
ftr-325	1091	24	subject	subject	ADJ
ftr-325	1091	25	to	to	ADP
ftr-325	1091	26	recharacterization	recharacterization	NOUN
ftr-325	1091	27	.	.	PUNCT
ftr-325	1092	1	however	however	ADV
ftr-325	1092	2	,	,	PUNCT
ftr-325	1092	3	because	because	SCONJ
ftr-325	1092	4	the	the	DET
ftr-325	1092	5	irs	irs	PROPN
ftr-325	1092	6	had	have	AUX
ftr-325	1092	7	not	not	PART
ftr-325	1092	8	contested	contest	VERB
ftr-325	1092	9	the	the	DET
ftr-325	1092	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1092	11	netting	netting	NOUN
ftr-325	1092	12	of	of	ADP
ftr-325	1092	13	gains	gain	NOUN
ftr-325	1092	14	and	and	CCONJ
ftr-325	1092	15	losses	loss	NOUN
ftr-325	1092	16	within	within	ADP
ftr-325	1092	17	tri	tri	NOUN
ftr-325	1092	18	,	,	PUNCT
ftr-325	1092	19	only	only	ADV
ftr-325	1092	20	tri‘s	tri‘s	ADP
ftr-325	1092	21	net	net	ADJ
ftr-325	1092	22	income	income	NOUN
ftr-325	1092	23	was	be	AUX
ftr-325	1092	24	recharacterized	recharacterize	VERB
ftr-325	1092	25	as	as	ADP
ftr-325	1092	26	nonpassive	nonpassive	ADJ
ftr-325	1092	27	income	income	NOUN
ftr-325	1092	28	that	that	PRON
ftr-325	1092	29	could	could	AUX
ftr-325	1092	30	not	not	PART
ftr-325	1092	31	be	be	AUX
ftr-325	1092	32	offset	offset	VERB
ftr-325	1092	33	by	by	ADP
ftr-325	1092	34	losses	loss	NOUN
ftr-325	1092	35	from	from	ADP
ftr-325	1092	36	jrv	jrv	PROPN
ftr-325	1092	37	.	.	PUNCT
ftr-325	1093	1			PROPN
ftr-325	1093	2	judge	judge	PROPN
ftr-325	1093	3	wells	wells	PROPN
ftr-325	1093	4	noted	note	VERB
ftr-325	1093	5	that	that	SCONJ
ftr-325	1093	6	the	the	DET
ftr-325	1093	7	result	result	NOUN
ftr-325	1093	8	was	be	AUX
ftr-325	1093	9	more	more	ADV
ftr-325	1093	10	favorable	favorable	ADJ
ftr-325	1093	11	to	to	ADP
ftr-325	1093	12	the	the	DET
ftr-325	1093	13	taxpayer	taxpayer	NOUN
ftr-325	1093	14	than	than	ADP
ftr-325	1093	15	the	the	DET
ftr-325	1093	16	result	result	NOUN
ftr-325	1093	17	would	would	AUX
ftr-325	1093	18	have	have	AUX
ftr-325	1093	19	been	be	AUX
ftr-325	1093	20	if	if	SCONJ
ftr-325	1093	21	the	the	DET
ftr-325	1093	22	irs	irs	PROPN
ftr-325	1093	23	had	have	AUX
ftr-325	1093	24	taken	take	VERB
ftr-325	1093	25	the	the	DET
ftr-325	1093	26	position	position	NOUN
ftr-325	1093	27	—	—	PUNCT
ftr-325	1093	28	which	which	PRON
ftr-325	1093	29	was	be	AUX
ftr-325	1093	30	consistent	consistent	ADJ
ftr-325	1093	31	with	with	ADP
ftr-325	1093	32	judge	judge	NOUN
ftr-325	1093	33	well‘s	well‘s	ADJ
ftr-325	1093	34	analysis	analysis	NOUN
ftr-325	1093	35	of	of	ADP
ftr-325	1093	36	the	the	DET
ftr-325	1093	37	meaning	meaning	NOUN
ftr-325	1093	38	of	of	ADP
ftr-325	1093	39	the	the	DET
ftr-325	1093	40	regulations	regulation	NOUN
ftr-325	1093	41	—	—	PUNCT
ftr-325	1093	42	that	that	SCONJ
ftr-325	1093	43	the	the	DET
ftr-325	1093	44	income	income	NOUN
ftr-325	1093	45	from	from	ADP
ftr-325	1093	46	each	each	DET
ftr-325	1093	47	tractor	tractor	NOUN
ftr-325	1093	48	or	or	CCONJ
ftr-325	1093	49	trailer	trailer	NOUN
ftr-325	1093	50	within	within	ADP
ftr-325	1093	51	tri	tri	PROPN
ftr-325	1093	52	and	and	CCONJ
ftr-325	1093	53	jrv	jrv	ADJ
ftr-325	1093	54	should	should	AUX
ftr-325	1093	55	have	have	AUX
ftr-325	1093	56	been	be	AUX
ftr-325	1093	57	recharacterized	recharacterize	VERB
ftr-325	1093	58	as	as	ADP
ftr-325	1093	59	nonpassive	nonpassive	ADJ
ftr-325	1093	60	.	.	PUNCT
ftr-325	1094	1	7	7	X
ftr-325	1094	2	.	.	X
ftr-325	1094	3	cell	cell	NOUN
ftr-325	1094	4	tower	tower	NOUN
ftr-325	1094	5	rentals	rental	NOUN
ftr-325	1094	6	escape	escape	VERB
ftr-325	1094	7	the	the	DET
ftr-325	1094	8	self	self	NOUN
ftr-325	1094	9	-	-	PUNCT
ftr-325	1094	10	rental	rental	NOUN
ftr-325	1094	11	rule	rule	NOUN
ftr-325	1094	12	.	.	PUNCT
ftr-325	1095	1	dirico	dirico	PROPN
ftr-325	1095	2	v.	v.	PROPN
ftr-325	1095	3	commissioner	commissioner	PROPN
ftr-325	1095	4	,	,	PUNCT
ftr-325	1095	5	139	139	NUM
ftr-325	1095	6	t.c	t.c	PROPN
ftr-325	1095	7	.	.	PUNCT
ftr-325	1096	1	no	no	INTJ
ftr-325	1096	2	.	.	NOUN
ftr-325	1097	1	16	16	NUM
ftr-325	1097	2	(	(	PUNCT
ftr-325	1097	3	11/13/12	11/13/12	PROPN
ftr-325	1097	4	)	)	PUNCT
ftr-325	1097	5	.	.	PUNCT
ftr-325	1098	1	the	the	DET
ftr-325	1098	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1098	3	wholly	wholly	ADV
ftr-325	1098	4	owned	own	VERB
ftr-325	1098	5	s	s	NOUN
ftr-325	1098	6	corporation	corporation	NOUN
ftr-325	1098	7	was	be	AUX
ftr-325	1098	8	engaged	engage	VERB
ftr-325	1098	9	in	in	ADP
ftr-325	1098	10	the	the	DET
ftr-325	1098	11	business	business	NOUN
ftr-325	1098	12	of	of	ADP
ftr-325	1098	13	operating	operate	VERB
ftr-325	1098	14	specialized	specialized	ADJ
ftr-325	1098	15	mobile	mobile	ADJ
ftr-325	1098	16	radio	radio	NOUN
ftr-325	1098	17	services	service	NOUN
ftr-325	1098	18	(	(	PUNCT
ftr-325	1098	19	smr	smr	NOUN
ftr-325	1098	20	,	,	PUNCT
ftr-325	1098	21	a	a	DET
ftr-325	1098	22	precursor	precursor	NOUN
ftr-325	1098	23	to	to	ADP
ftr-325	1098	24	cellular	cellular	ADJ
ftr-325	1098	25	services	service	NOUN
ftr-325	1098	26	)	)	PUNCT
ftr-325	1098	27	which	which	PRON
ftr-325	1098	28	included	include	VERB
ftr-325	1098	29	numerous	numerous	ADJ
ftr-325	1098	30	antenna	antenna	NOUN
ftr-325	1098	31	towers	tower	NOUN
ftr-325	1098	32	.	.	PUNCT
ftr-325	1099	1	the	the	DET
ftr-325	1099	2	taxpayer	taxpayer	NOUN
ftr-325	1099	3	individually	individually	ADV
ftr-325	1099	4	leased	lease	VERB
ftr-325	1099	5	towers	tower	NOUN
ftr-325	1099	6	to	to	ADP
ftr-325	1099	7	the	the	DET
ftr-325	1099	8	s	s	PROPN
ftr-325	1099	9	554	554	NUM
ftr-325	1099	10	florida	florida	PROPN
ftr-325	1099	11	tax	tax	NOUN
ftr-325	1099	12	review	review	NOUN
ftr-325	1099	13	[	[	X
ftr-325	1099	14	vol	vol	NOUN
ftr-325	1099	15	.	.	PUNCT
ftr-325	1100	1	13:10	13:10	NUM
ftr-325	1100	2	corporation	corporation	NOUN
ftr-325	1100	3	,	,	PUNCT
ftr-325	1100	4	which	which	PRON
ftr-325	1100	5	in	in	ADP
ftr-325	1100	6	turn	turn	NOUN
ftr-325	1100	7	leased	lease	VERB
ftr-325	1100	8	space	space	NOUN
ftr-325	1100	9	on	on	ADP
ftr-325	1100	10	the	the	DET
ftr-325	1100	11	towers	tower	NOUN
ftr-325	1100	12	to	to	ADP
ftr-325	1100	13	cellular	cellular	ADJ
ftr-325	1100	14	companies	company	NOUN
ftr-325	1100	15	.	.	PUNCT
ftr-325	1101	1	the	the	DET
ftr-325	1101	2	s	s	PROPN
ftr-325	1101	3	corporation	corporation	NOUN
ftr-325	1101	4	reported	report	VERB
ftr-325	1101	5	all	all	PRON
ftr-325	1101	6	of	of	ADP
ftr-325	1101	7	its	its	PRON
ftr-325	1101	8	income	income	NOUN
ftr-325	1101	9	from	from	ADP
ftr-325	1101	10	its	its	PRON
ftr-325	1101	11	combined	combine	VERB
ftr-325	1101	12	activities	activity	NOUN
ftr-325	1101	13	as	as	ADP
ftr-325	1101	14	ordinary	ordinary	ADJ
ftr-325	1101	15	business	business	NOUN
ftr-325	1101	16	income	income	NOUN
ftr-325	1101	17	.	.	PUNCT
ftr-325	1102	1	the	the	DET
ftr-325	1102	2	irs	irs	PROPN
ftr-325	1102	3	recharacterized	recharacterize	VERB
ftr-325	1102	4	the	the	DET
ftr-325	1102	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1102	6	rental	rental	ADJ
ftr-325	1102	7	income	income	NOUN
ftr-325	1102	8	from	from	ADP
ftr-325	1102	9	profitable	profitable	ADJ
ftr-325	1102	10	tower	tower	NOUN
ftr-325	1102	11	leases	lease	NOUN
ftr-325	1102	12	as	as	ADP
ftr-325	1102	13	non	non	ADJ
ftr-325	1102	14	-	-	ADJ
ftr-325	1102	15	passive	passive	ADJ
ftr-325	1102	16	activity	activity	NOUN
ftr-325	1102	17	income	income	NOUN
ftr-325	1102	18	under	under	ADP
ftr-325	1102	19	the	the	DET
ftr-325	1102	20	self	self	NOUN
ftr-325	1102	21	-	-	PUNCT
ftr-325	1102	22	rental	rental	NOUN
ftr-325	1102	23	rule	rule	NOUN
ftr-325	1102	24	of	of	ADP
ftr-325	1102	25	reg	reg	NOUN
ftr-325	1102	26	.	.	PUNCT
ftr-325	1103	1	§	§	PROPN
ftr-325	1103	2	1.469	1.469	NUM
ftr-325	1103	3	-	-	NUM
ftr-325	1103	4	2(f)(6	2(f)(6	NUM
ftr-325	1103	5	)	)	PUNCT
ftr-325	1103	6	,	,	PUNCT
ftr-325	1103	7	which	which	PRON
ftr-325	1103	8	applies	apply	VERB
ftr-325	1103	9	to	to	ADP
ftr-325	1103	10	rental	rental	ADJ
ftr-325	1103	11	income	income	NOUN
ftr-325	1103	12	from	from	ADP
ftr-325	1103	13	property	property	NOUN
ftr-325	1103	14	rented	rent	VERB
ftr-325	1103	15	for	for	ADP
ftr-325	1103	16	use	use	NOUN
ftr-325	1103	17	in	in	ADP
ftr-325	1103	18	a	a	DET
ftr-325	1103	19	trade	trade	NOUN
ftr-325	1103	20	or	or	CCONJ
ftr-325	1103	21	business	business	NOUN
ftr-325	1103	22	in	in	ADP
ftr-325	1103	23	which	which	PRON
ftr-325	1103	24	the	the	DET
ftr-325	1103	25	taxpayer	taxpayer	NOUN
ftr-325	1103	26	is	be	AUX
ftr-325	1103	27	a	a	DET
ftr-325	1103	28	material	material	ADJ
ftr-325	1103	29	participant	participant	NOUN
ftr-325	1103	30	.	.	PUNCT
ftr-325	1104	1	(	(	PUNCT
ftr-325	1104	2	the	the	DET
ftr-325	1104	3	irs	irs	PROPN
ftr-325	1104	4	characterized	characterize	VERB
ftr-325	1104	5	losses	loss	NOUN
ftr-325	1104	6	from	from	ADP
ftr-325	1104	7	unprofitable	unprofitable	ADJ
ftr-325	1104	8	leases	lease	NOUN
ftr-325	1104	9	as	as	ADV
ftr-325	1104	10	passive	passive	ADJ
ftr-325	1104	11	.	.	PUNCT
ftr-325	1104	12	)	)	PUNCT
ftr-325	1105	1	the	the	DET
ftr-325	1105	2	tax	tax	NOUN
ftr-325	1105	3	court	court	NOUN
ftr-325	1105	4	(	(	PUNCT
ftr-325	1105	5	judge	judge	PROPN
ftr-325	1105	6	halpern	halpern	PROPN
ftr-325	1105	7	)	)	PUNCT
ftr-325	1105	8	rejected	reject	VERB
ftr-325	1105	9	the	the	DET
ftr-325	1105	10	irs	irs	PROPN
ftr-325	1105	11	argument	argument	NOUN
ftr-325	1105	12	that	that	SCONJ
ftr-325	1105	13	the	the	DET
ftr-325	1105	14	s	s	PROPN
ftr-325	1105	15	corporation	corporation	NOUN
ftr-325	1105	16	rented	rent	VERB
ftr-325	1105	17	cell	cell	NOUN
ftr-325	1105	18	tower	tower	NOUN
ftr-325	1105	19	space	space	NOUN
ftr-325	1105	20	to	to	ADP
ftr-325	1105	21	third	third	ADJ
ftr-325	1105	22	parties	party	NOUN
ftr-325	1105	23	as	as	ADP
ftr-325	1105	24	part	part	NOUN
ftr-325	1105	25	of	of	ADP
ftr-325	1105	26	its	its	PRON
ftr-325	1105	27	smr	smr	NOUN
ftr-325	1105	28	business	business	NOUN
ftr-325	1105	29	.	.	PUNCT
ftr-325	1106	1	the	the	DET
ftr-325	1106	2	court	court	NOUN
ftr-325	1106	3	concluded	conclude	VERB
ftr-325	1106	4	that	that	SCONJ
ftr-325	1106	5	the	the	DET
ftr-325	1106	6	minimal	minimal	ADJ
ftr-325	1106	7	services	service	NOUN
ftr-325	1106	8	provided	provide	VERB
ftr-325	1106	9	by	by	ADP
ftr-325	1106	10	the	the	DET
ftr-325	1106	11	s	s	PROPN
ftr-325	1106	12	corporation	corporation	NOUN
ftr-325	1106	13	to	to	ADP
ftr-325	1106	14	third	third	ADJ
ftr-325	1106	15	-	-	PUNCT
ftr-325	1106	16	party	party	NOUN
ftr-325	1106	17	lessees	lessee	NOUN
ftr-325	1106	18	such	such	ADJ
ftr-325	1106	19	as	as	ADP
ftr-325	1106	20	painting	paint	VERB
ftr-325	1106	21	the	the	DET
ftr-325	1106	22	towers	tower	NOUN
ftr-325	1106	23	,	,	PUNCT
ftr-325	1106	24	making	make	VERB
ftr-325	1106	25	sure	sure	ADJ
ftr-325	1106	26	the	the	DET
ftr-325	1106	27	lights	light	NOUN
ftr-325	1106	28	worked	work	VERB
ftr-325	1106	29	,	,	PUNCT
ftr-325	1106	30	and	and	CCONJ
ftr-325	1106	31	removing	remove	VERB
ftr-325	1106	32	snow	snow	NOUN
ftr-325	1106	33	,	,	PUNCT
ftr-325	1106	34	meant	mean	VERB
ftr-325	1106	35	that	that	SCONJ
ftr-325	1106	36	the	the	DET
ftr-325	1106	37	leasing	leasing	NOUN
ftr-325	1106	38	of	of	ADP
ftr-325	1106	39	towers	tower	NOUN
ftr-325	1106	40	and	and	CCONJ
ftr-325	1106	41	land	land	NOUN
ftr-325	1106	42	to	to	ADP
ftr-325	1106	43	unrelated	unrelated	ADJ
ftr-325	1106	44	parties	party	NOUN
ftr-325	1106	45	was	be	AUX
ftr-325	1106	46	a	a	DET
ftr-325	1106	47	rental	rental	ADJ
ftr-325	1106	48	activity	activity	NOUN
ftr-325	1106	49	within	within	ADP
ftr-325	1106	50	the	the	DET
ftr-325	1106	51	meaning	meaning	NOUN
ftr-325	1106	52	of	of	ADP
ftr-325	1106	53	§	§	PROPN
ftr-325	1106	54	469(j)(8	469(j)(8	PROPN
ftr-325	1106	55	)	)	PUNCT
ftr-325	1106	56	and	and	CCONJ
ftr-325	1106	57	temp	temp	NOUN
ftr-325	1106	58	.	.	PUNCT
ftr-325	1107	1	reg	reg	NOUN
ftr-325	1107	2	.	.	PUNCT
ftr-325	1108	1	§	§	PROPN
ftr-325	1108	2	1.469	1.469	NUM
ftr-325	1108	3	-	-	SYM
ftr-325	1108	4	1t(e)(3)(i	1t(e)(3)(i	NUM
ftr-325	1108	5	)	)	PUNCT
ftr-325	1108	6	.	.	PUNCT
ftr-325	1109	1	the	the	DET
ftr-325	1109	2	rental	rental	ADJ
ftr-325	1109	3	activity	activity	NOUN
ftr-325	1109	4	complemented	complement	VERB
ftr-325	1109	5	,	,	PUNCT
ftr-325	1109	6	but	but	CCONJ
ftr-325	1109	7	was	be	AUX
ftr-325	1109	8	not	not	PART
ftr-325	1109	9	part	part	NOUN
ftr-325	1109	10	of	of	ADP
ftr-325	1109	11	the	the	DET
ftr-325	1109	12	smr	smr	NOUN
ftr-325	1109	13	business	business	NOUN
ftr-325	1109	14	.	.	PUNCT
ftr-325	1110	1	the	the	DET
ftr-325	1110	2	court	court	NOUN
ftr-325	1110	3	also	also	ADV
ftr-325	1110	4	rejected	reject	VERB
ftr-325	1110	5	the	the	DET
ftr-325	1110	6	irs	irs	PROPN
ftr-325	1110	7	argument	argument	NOUN
ftr-325	1110	8	that	that	SCONJ
ftr-325	1110	9	the	the	DET
ftr-325	1110	10	s	s	PROPN
ftr-325	1110	11	corporation‘s	corporation‘s	PROPN
ftr-325	1110	12	grouping	grouping	NOUN
ftr-325	1110	13	of	of	ADP
ftr-325	1110	14	the	the	DET
ftr-325	1110	15	rental	rental	ADJ
ftr-325	1110	16	income	income	NOUN
ftr-325	1110	17	with	with	ADP
ftr-325	1110	18	ordinary	ordinary	ADJ
ftr-325	1110	19	business	business	NOUN
ftr-325	1110	20	income	income	NOUN
ftr-325	1110	21	was	be	AUX
ftr-325	1110	22	proper	proper	ADJ
ftr-325	1110	23	and	and	CCONJ
ftr-325	1110	24	binding	bind	VERB
ftr-325	1110	25	on	on	ADP
ftr-325	1110	26	the	the	DET
ftr-325	1110	27	taxpayer	taxpayer	NOUN
ftr-325	1110	28	even	even	ADV
ftr-325	1110	29	though	though	SCONJ
ftr-325	1110	30	the	the	DET
ftr-325	1110	31	taxpayer	taxpayer	NOUN
ftr-325	1110	32	had	have	VERB
ftr-325	1110	33	the	the	DET
ftr-325	1110	34	same	same	ADJ
ftr-325	1110	35	proportionate	proportionate	ADJ
ftr-325	1110	36	ownership	ownership	NOUN
ftr-325	1110	37	in	in	ADP
ftr-325	1110	38	the	the	DET
ftr-325	1110	39	s	s	PROPN
ftr-325	1110	40	corporation	corporation	NOUN
ftr-325	1110	41	business	business	NOUN
ftr-325	1110	42	and	and	CCONJ
ftr-325	1110	43	the	the	DET
ftr-325	1110	44	rental	rental	ADJ
ftr-325	1110	45	property	property	NOUN
ftr-325	1110	46	under	under	ADP
ftr-325	1110	47	reg	reg	NOUN
ftr-325	1110	48	.	.	PUNCT
ftr-325	1111	1	§	§	PROPN
ftr-325	1111	2	1.4694(d)(1)(i)(c	1.4694(d)(1)(i)(c	NUM
ftr-325	1111	3	)	)	PUNCT
ftr-325	1111	4	.	.	PUNCT
ftr-325	1112	1	the	the	DET
ftr-325	1112	2	court	court	NOUN
ftr-325	1112	3	indicated	indicate	VERB
ftr-325	1112	4	that	that	SCONJ
ftr-325	1112	5	no	no	DET
ftr-325	1112	6	portion	portion	NOUN
ftr-325	1112	7	of	of	ADP
ftr-325	1112	8	the	the	DET
ftr-325	1112	9	s	s	X
ftr-325	1112	10	corporation‘s	corporation‘s	PROPN
ftr-325	1112	11	use	use	NOUN
ftr-325	1112	12	of	of	ADP
ftr-325	1112	13	the	the	DET
ftr-325	1112	14	towers	tower	NOUN
ftr-325	1112	15	in	in	ADP
ftr-325	1112	16	its	its	PRON
ftr-325	1112	17	smr	smr	NOUN
ftr-325	1112	18	business	business	NOUN
ftr-325	1112	19	was	be	AUX
ftr-325	1112	20	rental	rental	ADJ
ftr-325	1112	21	and	and	CCONJ
ftr-325	1112	22	thus	thus	ADV
ftr-325	1112	23	its	its	PRON
ftr-325	1112	24	rental	rental	NOUN
ftr-325	1112	25	of	of	ADP
ftr-325	1112	26	towers	tower	NOUN
ftr-325	1112	27	to	to	ADP
ftr-325	1112	28	third	third	ADJ
ftr-325	1112	29	parties	party	NOUN
ftr-325	1112	30	produced	produce	VERB
ftr-325	1112	31	only	only	ADV
ftr-325	1112	32	rental	rental	ADJ
ftr-325	1112	33	income	income	NOUN
ftr-325	1112	34	.	.	PUNCT
ftr-325	1113	1	thus	thus	ADV
ftr-325	1113	2	,	,	PUNCT
ftr-325	1113	3	the	the	DET
ftr-325	1113	4	corporation‘s	corporation‘s	NOUN
ftr-325	1113	5	use	use	NOUN
ftr-325	1113	6	of	of	ADP
ftr-325	1113	7	the	the	DET
ftr-325	1113	8	towers	tower	NOUN
ftr-325	1113	9	for	for	ADP
ftr-325	1113	10	rental	rental	NOUN
ftr-325	1113	11	did	do	AUX
ftr-325	1113	12	not	not	PART
ftr-325	1113	13	produce	produce	VERB
ftr-325	1113	14	trade	trade	NOUN
ftr-325	1113	15	or	or	CCONJ
ftr-325	1113	16	business	business	NOUN
ftr-325	1113	17	income	income	NOUN
ftr-325	1113	18	supporting	support	VERB
ftr-325	1113	19	application	application	NOUN
ftr-325	1113	20	of	of	ADP
ftr-325	1113	21	the	the	DET
ftr-325	1113	22	self	self	NOUN
ftr-325	1113	23	-	-	PUNCT
ftr-325	1113	24	rental	rental	NOUN
ftr-325	1113	25	to	to	ADP
ftr-325	1113	26	the	the	DET
ftr-325	1113	27	taxpayer	taxpayer	NOUN
ftr-325	1113	28	that	that	PRON
ftr-325	1113	29	could	could	AUX
ftr-325	1113	30	properly	properly	ADV
ftr-325	1113	31	be	be	AUX
ftr-325	1113	32	combined	combine	VERB
ftr-325	1113	33	into	into	ADP
ftr-325	1113	34	a	a	DET
ftr-325	1113	35	single	single	ADJ
ftr-325	1113	36	economic	economic	ADJ
ftr-325	1113	37	activity	activity	NOUN
ftr-325	1113	38	.	.	PUNCT
ftr-325	1114	1	because	because	SCONJ
ftr-325	1114	2	the	the	DET
ftr-325	1114	3	taxpayer	taxpayer	NOUN
ftr-325	1114	4	derived	derive	VERB
ftr-325	1114	5	his	his	PRON
ftr-325	1114	6	rental	rental	ADJ
ftr-325	1114	7	income	income	NOUN
ftr-325	1114	8	from	from	ADP
ftr-325	1114	9	the	the	DET
ftr-325	1114	10	s	s	PROPN
ftr-325	1114	11	corporation	corporation	NOUN
ftr-325	1114	12	as	as	ADP
ftr-325	1114	13	a	a	DET
ftr-325	1114	14	lessor	lessor	NOUN
ftr-325	1114	15	to	to	ADP
ftr-325	1114	16	the	the	DET
ftr-325	1114	17	corporation	corporation	NOUN
ftr-325	1114	18	,	,	PUNCT
ftr-325	1114	19	and	and	CCONJ
ftr-325	1114	20	not	not	PART
ftr-325	1114	21	as	as	ADP
ftr-325	1114	22	its	its	PRON
ftr-325	1114	23	shareholder	shareholder	NOUN
ftr-325	1114	24	,	,	PUNCT
ftr-325	1114	25	the	the	DET
ftr-325	1114	26	court	court	NOUN
ftr-325	1114	27	held	hold	VERB
ftr-325	1114	28	that	that	SCONJ
ftr-325	1114	29	the	the	DET
ftr-325	1114	30	erroneous	erroneous	ADJ
ftr-325	1114	31	grouping	grouping	NOUN
ftr-325	1114	32	of	of	ADP
ftr-325	1114	33	activities	activity	NOUN
ftr-325	1114	34	by	by	ADP
ftr-325	1114	35	the	the	DET
ftr-325	1114	36	corporation	corporation	NOUN
ftr-325	1114	37	was	be	AUX
ftr-325	1114	38	not	not	PART
ftr-325	1114	39	binding	bind	VERB
ftr-325	1114	40	on	on	ADP
ftr-325	1114	41	the	the	DET
ftr-325	1114	42	taxpayer	taxpayer	NOUN
ftr-325	1114	43	under	under	ADP
ftr-325	1114	44	the	the	DET
ftr-325	1114	45	last	last	ADJ
ftr-325	1114	46	sentence	sentence	NOUN
ftr-325	1114	47	of	of	ADP
ftr-325	1114	48	reg	reg	NOUN
ftr-325	1114	49	.	.	PUNCT
ftr-325	1115	1	§	§	PROPN
ftr-325	1115	2	1.469	1.469	NUM
ftr-325	1115	3	-	-	PUNCT
ftr-325	1115	4	4(d)(5)(i	4(d)(5)(i	NUM
ftr-325	1115	5	)	)	PUNCT
ftr-325	1115	6	(	(	PUNCT
ftr-325	1115	7	―a	―a	NOUN
ftr-325	1115	8	shareholder	shareholder	NOUN
ftr-325	1115	9	*	*	PUNCT
ftr-325	1115	10	*	*	PUNCT
ftr-325	1115	11	*	*	PUNCT
ftr-325	1115	12	may	may	AUX
ftr-325	1115	13	not	not	PART
ftr-325	1115	14	treat	treat	VERB
ftr-325	1115	15	activities	activity	NOUN
ftr-325	1115	16	grouped	group	VERB
ftr-325	1115	17	together	together	ADV
ftr-325	1115	18	by	by	ADP
ftr-325	1115	19	a	a	DET
ftr-325	1115	20	section	section	NOUN
ftr-325	1115	21	469	469	NUM
ftr-325	1115	22	entity	entity	NOUN
ftr-325	1115	23	as	as	ADP
ftr-325	1115	24	separate	separate	ADJ
ftr-325	1115	25	activities‖	activities‖	NOUN
ftr-325	1115	26	)	)	PUNCT
ftr-325	1115	27	.	.	PUNCT
ftr-325	1116	1	the	the	DET
ftr-325	1116	2	court	court	NOUN
ftr-325	1116	3	concluded	conclude	VERB
ftr-325	1116	4	that	that	SCONJ
ftr-325	1116	5	while	while	SCONJ
ftr-325	1116	6	reg	reg	NOUN
ftr-325	1116	7	.	.	PUNCT
ftr-325	1117	1	§	§	PROPN
ftr-325	1117	2	1.469	1.469	NUM
ftr-325	1117	3	-	-	SYM
ftr-325	1117	4	4(e)(1	4(e)(1	NUM
ftr-325	1117	5	)	)	PUNCT
ftr-325	1117	6	―prohibits	―prohibit	VERB
ftr-325	1117	7	only	only	ADV
ftr-325	1117	8	the	the	DET
ftr-325	1117	9	regrouping	regrouping	NOUN
ftr-325	1117	10	of	of	ADP
ftr-325	1117	11	activities	activity	NOUN
ftr-325	1117	12	by	by	ADP
ftr-325	1117	13	―the	―the	DET
ftr-325	1117	14	taxpayer‖	taxpayer‖	PROPN
ftr-325	1117	15	(	(	PUNCT
ftr-325	1117	16	in	in	ADP
ftr-325	1117	17	this	this	DET
ftr-325	1117	18	case	case	NOUN
ftr-325	1117	19	,	,	PUNCT
ftr-325	1117	20	[	[	X
ftr-325	1117	21	the	the	DET
ftr-325	1117	22	corporation	corporation	NOUN
ftr-325	1117	23	]	]	PUNCT
ftr-325	1117	24	)	)	PUNCT
ftr-325	1117	25	and	and	CCONJ
ftr-325	1117	26	,	,	PUNCT
ftr-325	1117	27	therefore	therefore	ADV
ftr-325	1117	28	,	,	PUNCT
ftr-325	1117	29	constitutes	constitute	VERB
ftr-325	1117	30	a	a	DET
ftr-325	1117	31	limitation	limitation	NOUN
ftr-325	1117	32	on	on	ADP
ftr-325	1117	33	the	the	DET
ftr-325	1117	34	manner	manner	NOUN
ftr-325	1117	35	in	in	ADP
ftr-325	1117	36	which	which	PRON
ftr-325	1117	37	the	the	DET
ftr-325	1117	38	taxpayer	taxpayer	NOUN
ftr-325	1117	39	(	(	PUNCT
ftr-325	1117	40	i.e.	i.e.	X
ftr-325	1117	41	,	,	PUNCT
ftr-325	1117	42	[	[	X
ftr-325	1117	43	the	the	DET
ftr-325	1117	44	corporation	corporation	NOUN
ftr-325	1117	45	]	]	PUNCT
ftr-325	1117	46	)	)	PUNCT
ftr-325	1117	47	reports	report	VERB
ftr-325	1117	48	its	its	PRON
ftr-325	1117	49	income	income	NOUN
ftr-325	1117	50	for	for	ADP
ftr-325	1117	51	purposes	purpose	NOUN
ftr-325	1117	52	of	of	ADP
ftr-325	1117	53	section	section	NOUN
ftr-325	1117	54	469	469	NUM
ftr-325	1117	55	.	.	PUNCT
ftr-325	1118	1	it	it	PRON
ftr-325	1118	2	does	do	AUX
ftr-325	1118	3	not	not	PART
ftr-325	1118	4	affect	affect	VERB
ftr-325	1118	5	petitioner‘s	petitioner‘s	PROPN
ftr-325	1118	6	reporting	reporting	NOUN
ftr-325	1118	7	of	of	ADP
ftr-325	1118	8	[	[	PUNCT
ftr-325	1118	9	the	the	DET
ftr-325	1118	10	corporation‘s	corporation‘s	PROPN
ftr-325	1118	11	]	]	PUNCT
ftr-325	1118	12	rental	rental	ADJ
ftr-325	1118	13	payments	payment	NOUN
ftr-325	1118	14	to	to	ADP
ftr-325	1118	15	him.‖	him.‖	PRON
ftr-325	1118	16			NOUN
ftr-325	1119	1	the	the	DET
ftr-325	1119	2	irs	irs	PROPN
ftr-325	1119	3	also	also	ADV
ftr-325	1119	4	classified	classify	VERB
ftr-325	1119	5	land	land	NOUN
ftr-325	1119	6	rental	rental	ADJ
ftr-325	1119	7	income	income	NOUN
ftr-325	1119	8	as	as	ADP
ftr-325	1119	9	non	non	ADJ
ftr-325	1119	10	-	-	ADJ
ftr-325	1119	11	passive	passive	ADJ
ftr-325	1119	12	under	under	ADP
ftr-325	1119	13	temp	temp	NOUN
ftr-325	1119	14	.	.	PUNCT
ftr-325	1120	1	reg	reg	NOUN
ftr-325	1120	2	.	.	PUNCT
ftr-325	1121	1	§	§	PROPN
ftr-325	1121	2	1.469	1.469	NUM
ftr-325	1121	3	-	-	SYM
ftr-325	1121	4	2t(f)(3	2t(f)(3	NUM
ftr-325	1121	5	)	)	PUNCT
ftr-325	1121	6	,	,	PUNCT
ftr-325	1121	7	which	which	PRON
ftr-325	1121	8	provides	provide	VERB
ftr-325	1121	9	that	that	SCONJ
ftr-325	1121	10	if	if	SCONJ
ftr-325	1121	11	less	less	ADJ
ftr-325	1121	12	than	than	ADP
ftr-325	1121	13	30	30	NUM
ftr-325	1121	14	percent	percent	NOUN
ftr-325	1121	15	of	of	ADP
ftr-325	1121	16	the	the	DET
ftr-325	1121	17	unadjusted	unadjusted	ADJ
ftr-325	1121	18	basis	basis	NOUN
ftr-325	1121	19	of	of	ADP
ftr-325	1121	20	rental	rental	ADJ
ftr-325	1121	21	property	property	NOUN
ftr-325	1121	22	is	be	AUX
ftr-325	1121	23	subject	subject	ADJ
ftr-325	1121	24	to	to	ADP
ftr-325	1121	25	depreciation	depreciation	NOUN
ftr-325	1121	26	under	under	ADP
ftr-325	1121	27	§	§	PROPN
ftr-325	1121	28	167	167	NUM
ftr-325	1121	29	net	net	ADJ
ftr-325	1121	30	passive	passive	ADJ
ftr-325	1121	31	activity	activity	NOUN
ftr-325	1121	32	income	income	NOUN
ftr-325	1121	33	from	from	ADP
ftr-325	1121	34	the	the	DET
ftr-325	1121	35	property	property	NOUN
ftr-325	1121	36	will	will	AUX
ftr-325	1121	37	be	be	AUX
ftr-325	1121	38	treated	treat	VERB
ftr-325	1121	39	as	as	ADP
ftr-325	1121	40	non	non	ADJ
ftr-325	1121	41	-	-	ADJ
ftr-325	1121	42	passive	passive	ADJ
ftr-325	1121	43	income	income	NOUN
ftr-325	1121	44	.	.	PUNCT
ftr-325	1122	1	the	the	DET
ftr-325	1122	2	regulation	regulation	NOUN
ftr-325	1122	3	converts	convert	VERB
ftr-325	1122	4	rental	rental	ADJ
ftr-325	1122	5	income	income	NOUN
ftr-325	1122	6	from	from	ADP
ftr-325	1122	7	raw	raw	ADJ
ftr-325	1122	8	land	land	NOUN
ftr-325	1122	9	to	to	ADP
ftr-325	1122	10	non	non	ADJ
ftr-325	1122	11	-	-	ADJ
ftr-325	1122	12	passive	passive	ADJ
ftr-325	1122	13	income	income	NOUN
ftr-325	1122	14	.	.	PUNCT
ftr-325	1123	1	the	the	DET
ftr-325	1123	2	court	court	NOUN
ftr-325	1123	3	agreed	agree	VERB
ftr-325	1123	4	with	with	ADP
ftr-325	1123	5	the	the	DET
ftr-325	1123	6	irs	irs	PROPN
ftr-325	1123	7	that	that	SCONJ
ftr-325	1123	8	under	under	ADP
ftr-325	1123	9	reg	reg	NOUN
ftr-325	1123	10	.	.	PUNCT
ftr-325	1124	1	§	§	PROPN
ftr-325	1124	2	1.469	1.469	NUM
ftr-325	1124	3	-	-	SYM
ftr-325	1124	4	4(d)(2	4(d)(2	NOUN
ftr-325	1124	5	)	)	PUNCT
ftr-325	1124	6	an	an	DET
ftr-325	1124	7	activity	activity	NOUN
ftr-325	1124	8	involving	involve	VERB
ftr-325	1124	9	the	the	DET
ftr-325	1124	10	rental	rental	NOUN
ftr-325	1124	11	of	of	ADP
ftr-325	1124	12	real	real	ADJ
ftr-325	1124	13	property	property	NOUN
ftr-325	1124	14	and	and	CCONJ
ftr-325	1124	15	an	an	DET
ftr-325	1124	16	activity	activity	NOUN
ftr-325	1124	17	involving	involve	VERB
ftr-325	1124	18	the	the	DET
ftr-325	1124	19	rental	rental	ADJ
ftr-325	1124	20	personal	personal	ADJ
ftr-325	1124	21	property	property	NOUN
ftr-325	1124	22	can	can	AUX
ftr-325	1124	23	not	not	PART
ftr-325	1124	24	be	be	AUX
ftr-325	1124	25	combined	combine	VERB
ftr-325	1124	26	into	into	ADP
ftr-325	1124	27	a	a	DET
ftr-325	1124	28	single	single	ADJ
ftr-325	1124	29	activity	activity	NOUN
ftr-325	1124	30	.	.	PUNCT
ftr-325	1125	1	2013	2013	NUM
ftr-325	1125	2	]	]	PUNCT
ftr-325	1125	3	recent	recent	ADJ
ftr-325	1125	4	developments	development	NOUN
ftr-325	1125	5	in	in	ADP
ftr-325	1125	6	federal	federal	ADJ
ftr-325	1125	7	income	income	NOUN
ftr-325	1125	8	taxation	taxation	NOUN
ftr-325	1125	9	555	555	NUM
ftr-325	1125	10	thus	thus	ADV
ftr-325	1125	11	,	,	PUNCT
ftr-325	1125	12	the	the	DET
ftr-325	1125	13	unadjusted	unadjusted	ADJ
ftr-325	1125	14	basis	basis	NOUN
ftr-325	1125	15	of	of	ADP
ftr-325	1125	16	the	the	DET
ftr-325	1125	17	towers	tower	NOUN
ftr-325	1125	18	and	and	CCONJ
ftr-325	1125	19	land	land	NOUN
ftr-325	1125	20	could	could	AUX
ftr-325	1125	21	not	not	PART
ftr-325	1125	22	be	be	AUX
ftr-325	1125	23	combined	combine	VERB
ftr-325	1125	24	with	with	ADP
ftr-325	1125	25	the	the	DET
ftr-325	1125	26	basis	basis	NOUN
ftr-325	1125	27	of	of	ADP
ftr-325	1125	28	raw	raw	ADJ
ftr-325	1125	29	land	land	NOUN
ftr-325	1125	30	for	for	ADP
ftr-325	1125	31	purposes	purpose	NOUN
ftr-325	1125	32	of	of	ADP
ftr-325	1125	33	the	the	DET
ftr-325	1125	34	30	30	NUM
ftr-325	1125	35	-	-	PUNCT
ftr-325	1125	36	percent	percent	NOUN
ftr-325	1125	37	rule	rule	NOUN
ftr-325	1125	38	.	.	PUNCT
ftr-325	1126	1			PUNCT
ftr-325	1127	1	the	the	DET
ftr-325	1127	2	court	court	NOUN
ftr-325	1127	3	further	far	ADV
ftr-325	1127	4	rejected	reject	VERB
ftr-325	1127	5	the	the	DET
ftr-325	1127	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1127	7	argument	argument	NOUN
ftr-325	1127	8	that	that	SCONJ
ftr-325	1127	9	the	the	DET
ftr-325	1127	10	irs	irs	PROPN
ftr-325	1127	11	assertion	assertion	NOUN
ftr-325	1127	12	of	of	ADP
ftr-325	1127	13	the	the	DET
ftr-325	1127	14	30	30	NUM
ftr-325	1127	15	-	-	PUNCT
ftr-325	1127	16	percent	percent	NOUN
ftr-325	1127	17	rule	rule	NOUN
ftr-325	1127	18	should	should	AUX
ftr-325	1127	19	be	be	AUX
ftr-325	1127	20	rejected	reject	VERB
ftr-325	1127	21	because	because	SCONJ
ftr-325	1127	22	it	it	PRON
ftr-325	1127	23	was	be	AUX
ftr-325	1127	24	first	first	ADV
ftr-325	1127	25	raised	raise	VERB
ftr-325	1127	26	on	on	ADP
ftr-325	1127	27	brief	brief	NOUN
ftr-325	1127	28	.	.	PUNCT
ftr-325	1128	1	while	while	SCONJ
ftr-325	1128	2	the	the	DET
ftr-325	1128	3	court	court	NOUN
ftr-325	1128	4	agreed	agree	VERB
ftr-325	1128	5	that	that	SCONJ
ftr-325	1128	6	the	the	DET
ftr-325	1128	7	irs‘s	irs‘s	NOUN
ftr-325	1128	8	raising	raise	VERB
ftr-325	1128	9	the	the	DET
ftr-325	1128	10	argument	argument	NOUN
ftr-325	1128	11	was	be	AUX
ftr-325	1128	12	not	not	PART
ftr-325	1128	13	timely	timely	ADJ
ftr-325	1128	14	,	,	PUNCT
ftr-325	1128	15	causing	cause	VERB
ftr-325	1128	16	an	an	DET
ftr-325	1128	17	element	element	NOUN
ftr-325	1128	18	of	of	ADP
ftr-325	1128	19	surprise	surprise	NOUN
ftr-325	1128	20	,	,	PUNCT
ftr-325	1128	21	the	the	DET
ftr-325	1128	22	court	court	NOUN
ftr-325	1128	23	found	find	VERB
ftr-325	1128	24	that	that	SCONJ
ftr-325	1128	25	the	the	DET
ftr-325	1128	26	taxpayer	taxpayer	NOUN
ftr-325	1128	27	was	be	AUX
ftr-325	1128	28	not	not	PART
ftr-325	1128	29	prejudiced	prejudice	VERB
ftr-325	1128	30	by	by	ADP
ftr-325	1128	31	the	the	DET
ftr-325	1128	32	argument	argument	NOUN
ftr-325	1128	33	since	since	SCONJ
ftr-325	1128	34	all	all	PRON
ftr-325	1128	35	of	of	ADP
ftr-325	1128	36	the	the	DET
ftr-325	1128	37	evidence	evidence	NOUN
ftr-325	1128	38	necessary	necessary	ADJ
ftr-325	1128	39	to	to	PART
ftr-325	1128	40	resolve	resolve	VERB
ftr-325	1128	41	the	the	DET
ftr-325	1128	42	issue	issue	NOUN
ftr-325	1128	43	was	be	AUX
ftr-325	1128	44	presented	present	VERB
ftr-325	1128	45	at	at	ADP
ftr-325	1128	46	trial	trial	NOUN
ftr-325	1128	47	.	.	PUNCT
ftr-325	1129	1	8	8	X
ftr-325	1129	2	.	.	X
ftr-325	1129	3	ill	ill	ADJ
ftr-325	1129	4	bank	bank	PROPN
ftr-325	1129	5	president	president	NOUN
ftr-325	1129	6	is	be	AUX
ftr-325	1129	7	not	not	PART
ftr-325	1129	8	a	a	DET
ftr-325	1129	9	real	real	ADJ
ftr-325	1129	10	estate	estate	NOUN
ftr-325	1129	11	professional	professional	NOUN
ftr-325	1129	12	.	.	PUNCT
ftr-325	1130	1	harnett	harnett	PROPN
ftr-325	1130	2	v.	v.	PROPN
ftr-325	1130	3	commissioner	commissioner	PROPN
ftr-325	1130	4	,	,	PUNCT
ftr-325	1130	5	t.c	t.c	PROPN
ftr-325	1130	6	.	.	PROPN
ftr-325	1130	7	memo	memo	NOUN
ftr-325	1130	8	.	.	PUNCT
ftr-325	1131	1	2011	2011	NUM
ftr-325	1131	2	-	-	SYM
ftr-325	1131	3	191	191	NUM
ftr-325	1131	4	(	(	PUNCT
ftr-325	1131	5	8/11/11	8/11/11	NUM
ftr-325	1131	6	)	)	PUNCT
ftr-325	1131	7	.	.	PUNCT
ftr-325	1132	1	the	the	DET
ftr-325	1132	2	taxpayer	taxpayer	NOUN
ftr-325	1132	3	founded	found	VERB
ftr-325	1132	4	a	a	DET
ftr-325	1132	5	savings	saving	NOUN
ftr-325	1132	6	and	and	CCONJ
ftr-325	1132	7	loan	loan	NOUN
ftr-325	1132	8	association	association	NOUN
ftr-325	1132	9	to	to	PART
ftr-325	1132	10	provide	provide	VERB
ftr-325	1132	11	financing	financing	NOUN
ftr-325	1132	12	to	to	ADP
ftr-325	1132	13	customers	customer	NOUN
ftr-325	1132	14	of	of	ADP
ftr-325	1132	15	his	his	PRON
ftr-325	1132	16	real	real	ADJ
ftr-325	1132	17	estate	estate	NOUN
ftr-325	1132	18	development	development	NOUN
ftr-325	1132	19	company	company	NOUN
ftr-325	1132	20	.	.	PUNCT
ftr-325	1133	1	in	in	ADP
ftr-325	1133	2	2003	2003	NUM
ftr-325	1133	3	the	the	DET
ftr-325	1133	4	taxpayer	taxpayer	NOUN
ftr-325	1133	5	suffered	suffer	VERB
ftr-325	1133	6	a	a	DET
ftr-325	1133	7	heart	heart	NOUN
ftr-325	1133	8	attack	attack	NOUN
ftr-325	1133	9	and	and	CCONJ
ftr-325	1133	10	other	other	ADJ
ftr-325	1133	11	health	health	NOUN
ftr-325	1133	12	problems	problem	NOUN
ftr-325	1133	13	.	.	PUNCT
ftr-325	1134	1	he	he	PRON
ftr-325	1134	2	resigned	resign	VERB
ftr-325	1134	3	as	as	ADP
ftr-325	1134	4	ceo	ceo	NOUN
ftr-325	1134	5	of	of	ADP
ftr-325	1134	6	the	the	DET
ftr-325	1134	7	bank	bank	NOUN
ftr-325	1134	8	in	in	ADP
ftr-325	1134	9	2005	2005	NUM
ftr-325	1134	10	,	,	PUNCT
ftr-325	1134	11	but	but	CCONJ
ftr-325	1134	12	continued	continue	VERB
ftr-325	1134	13	to	to	PART
ftr-325	1134	14	work	work	VERB
ftr-325	1134	15	as	as	ADP
ftr-325	1134	16	a	a	DET
ftr-325	1134	17	consultant	consultant	NOUN
ftr-325	1134	18	to	to	ADP
ftr-325	1134	19	the	the	DET
ftr-325	1134	20	bank	bank	NOUN
ftr-325	1134	21	and	and	CCONJ
ftr-325	1134	22	served	serve	VERB
ftr-325	1134	23	as	as	ADP
ftr-325	1134	24	chairman	chairman	NOUN
ftr-325	1134	25	of	of	ADP
ftr-325	1134	26	the	the	DET
ftr-325	1134	27	board	board	NOUN
ftr-325	1134	28	.	.	PUNCT
ftr-325	1135	1	after	after	ADP
ftr-325	1135	2	2003	2003	NUM
ftr-325	1135	3	the	the	DET
ftr-325	1135	4	taxpayer	taxpayer	NOUN
ftr-325	1135	5	had	have	AUX
ftr-325	1135	6	stopped	stop	VERB
ftr-325	1135	7	renting	rent	VERB
ftr-325	1135	8	his	his	PRON
ftr-325	1135	9	real	real	ADJ
ftr-325	1135	10	estate	estate	NOUN
ftr-325	1135	11	properties	property	NOUN
ftr-325	1135	12	and	and	CCONJ
ftr-325	1135	13	had	have	AUX
ftr-325	1135	14	begun	begin	VERB
ftr-325	1135	15	trying	try	VERB
ftr-325	1135	16	to	to	PART
ftr-325	1135	17	sell	sell	VERB
ftr-325	1135	18	them	they	PRON
ftr-325	1135	19	.	.	PUNCT
ftr-325	1136	1	the	the	DET
ftr-325	1136	2	real	real	ADJ
ftr-325	1136	3	estate	estate	NOUN
ftr-325	1136	4	was	be	AUX
ftr-325	1136	5	managed	manage	VERB
ftr-325	1136	6	partly	partly	ADV
ftr-325	1136	7	by	by	ADP
ftr-325	1136	8	the	the	DET
ftr-325	1136	9	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1136	10	son	son	NOUN
ftr-325	1136	11	,	,	PUNCT
ftr-325	1136	12	his	his	PRON
ftr-325	1136	13	wife	wife	NOUN
ftr-325	1136	14	,	,	PUNCT
ftr-325	1136	15	and	and	CCONJ
ftr-325	1136	16	his	his	PRON
ftr-325	1136	17	former	former	ADJ
ftr-325	1136	18	bank	bank	NOUN
ftr-325	1136	19	secretary	secretary	NOUN
ftr-325	1136	20	.	.	PUNCT
ftr-325	1137	1	the	the	DET
ftr-325	1137	2	court	court	NOUN
ftr-325	1137	3	(	(	PUNCT
ftr-325	1137	4	judge	judge	PROPN
ftr-325	1137	5	thornton	thornton	PROPN
ftr-325	1137	6	)	)	PUNCT
ftr-325	1137	7	found	find	VERB
ftr-325	1137	8	that	that	SCONJ
ftr-325	1137	9	the	the	DET
ftr-325	1137	10	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1137	11	unsubstantiated	unsubstantiated	ADJ
ftr-325	1137	12	testimony	testimony	NOUN
ftr-325	1137	13	did	do	AUX
ftr-325	1137	14	not	not	PART
ftr-325	1137	15	meet	meet	VERB
ftr-325	1137	16	the	the	DET
ftr-325	1137	17	burden	burden	NOUN
ftr-325	1137	18	of	of	ADP
ftr-325	1137	19	proof	proof	NOUN
ftr-325	1137	20	required	require	VERB
ftr-325	1137	21	to	to	PART
ftr-325	1137	22	establish	establish	VERB
ftr-325	1137	23	that	that	SCONJ
ftr-325	1137	24	the	the	DET
ftr-325	1137	25	taxpayer	taxpayer	NOUN
ftr-325	1137	26	had	have	AUX
ftr-325	1137	27	performed	perform	VERB
ftr-325	1137	28	more	more	ADJ
ftr-325	1137	29	than	than	ADP
ftr-325	1137	30	750	750	NUM
ftr-325	1137	31	hours	hour	NOUN
ftr-325	1137	32	of	of	ADP
ftr-325	1137	33	service	service	NOUN
ftr-325	1137	34	during	during	ADP
ftr-325	1137	35	the	the	DET
ftr-325	1137	36	tax	tax	NOUN
ftr-325	1137	37	years	year	NOUN
ftr-325	1137	38	at	at	ADP
ftr-325	1137	39	issue	issue	NOUN
ftr-325	1137	40	and	and	CCONJ
ftr-325	1137	41	thus	thus	ADV
ftr-325	1137	42	failed	fail	VERB
ftr-325	1137	43	to	to	PART
ftr-325	1137	44	qualify	qualify	VERB
ftr-325	1137	45	as	as	ADP
ftr-325	1137	46	a	a	DET
ftr-325	1137	47	real	real	ADJ
ftr-325	1137	48	estate	estate	NOUN
ftr-325	1137	49	professional	professional	NOUN
ftr-325	1137	50	for	for	ADP
ftr-325	1137	51	purposes	purpose	NOUN
ftr-325	1137	52	of	of	ADP
ftr-325	1137	53	§	§	PROPN
ftr-325	1137	54	469(c)(7	469(c)(7	PROPN
ftr-325	1137	55	)	)	PUNCT
ftr-325	1137	56	.	.	PUNCT
ftr-325	1138	1	the	the	DET
ftr-325	1138	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1138	3	real	real	ADJ
ftr-325	1138	4	estate	estate	NOUN
ftr-325	1138	5	losses	loss	NOUN
ftr-325	1138	6	were	be	AUX
ftr-325	1138	7	,	,	PUNCT
ftr-325	1138	8	therefore	therefore	ADV
ftr-325	1138	9	,	,	PUNCT
ftr-325	1138	10	passive	passive	ADJ
ftr-325	1138	11	activity	activity	NOUN
ftr-325	1138	12	losses	loss	NOUN
ftr-325	1138	13	not	not	PART
ftr-325	1138	14	deductible	deductible	ADJ
ftr-325	1138	15	against	against	ADP
ftr-325	1138	16	active	active	ADJ
ftr-325	1138	17	income	income	NOUN
ftr-325	1138	18	sources	source	NOUN
ftr-325	1138	19	.	.	PUNCT
ftr-325	1139	1	the	the	DET
ftr-325	1139	2	court	court	NOUN
ftr-325	1139	3	found	find	VERB
ftr-325	1139	4	that	that	SCONJ
ftr-325	1139	5	the	the	DET
ftr-325	1139	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1139	7	statement	statement	NOUN
ftr-325	1139	8	that	that	SCONJ
ftr-325	1139	9	he	he	PRON
ftr-325	1139	10	spent	spend	VERB
ftr-325	1139	11	most	most	ADJ
ftr-325	1139	12	of	of	ADP
ftr-325	1139	13	his	his	PRON
ftr-325	1139	14	time	time	NOUN
ftr-325	1139	15	on	on	ADP
ftr-325	1139	16	real	real	ADJ
ftr-325	1139	17	estate	estate	NOUN
ftr-325	1139	18	activities	activity	NOUN
ftr-325	1139	19	and	and	CCONJ
ftr-325	1139	20	only	only	ADV
ftr-325	1139	21	10	10	NUM
ftr-325	1139	22	hours	hour	NOUN
ftr-325	1139	23	a	a	DET
ftr-325	1139	24	month	month	NOUN
ftr-325	1139	25	at	at	ADP
ftr-325	1139	26	the	the	DET
ftr-325	1139	27	bank	bank	NOUN
ftr-325	1139	28	strained	strain	VERB
ftr-325	1139	29	credibility	credibility	NOUN
ftr-325	1139	30	since	since	SCONJ
ftr-325	1139	31	―for	―for	ADP
ftr-325	1139	32	most	most	ADJ
ftr-325	1139	33	of	of	ADP
ftr-325	1139	34	this	this	DET
ftr-325	1139	35	period	period	NOUN
ftr-325	1139	36	he	he	PRON
ftr-325	1139	37	was	be	AUX
ftr-325	1139	38	both	both	PRON
ftr-325	1139	39	chairman	chairman	NOUN
ftr-325	1139	40	of	of	ADP
ftr-325	1139	41	the	the	DET
ftr-325	1139	42	board	board	NOUN
ftr-325	1139	43	and	and	CCONJ
ftr-325	1139	44	ceo	ceo	NOUN
ftr-325	1139	45	of	of	ADP
ftr-325	1139	46	the	the	DET
ftr-325	1139	47	bank	bank	NOUN
ftr-325	1139	48	,	,	PUNCT
ftr-325	1139	49	with	with	ADP
ftr-325	1139	50	wide	wide	ADV
ftr-325	1139	51	-	-	PUNCT
ftr-325	1139	52	ranging	range	VERB
ftr-325	1139	53	responsibilities	responsibility	NOUN
ftr-325	1139	54	and	and	CCONJ
ftr-325	1139	55	six	six	NUM
ftr-325	1139	56	-	-	PUNCT
ftr-325	1139	57	figure	figure	NOUN
ftr-325	1139	58	compensation‖	compensation‖	NOUN
ftr-325	1139	59	and	and	CCONJ
ftr-325	1139	60	added	add	VERB
ftr-325	1139	61	that	that	SCONJ
ftr-325	1139	62	the	the	DET
ftr-325	1139	63	court	court	NOUN
ftr-325	1139	64	saw	see	VERB
ftr-325	1139	65	no	no	DET
ftr-325	1139	66	reason	reason	NOUN
ftr-325	1139	67	to	to	PART
ftr-325	1139	68	think	think	VERB
ftr-325	1139	69	that	that	SCONJ
ftr-325	1139	70	managing	manage	VERB
ftr-325	1139	71	the	the	DET
ftr-325	1139	72	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1139	73	dormant	dormant	ADJ
ftr-325	1139	74	real	real	ADJ
ftr-325	1139	75	estate	estate	NOUN
ftr-325	1139	76	holdings	holding	NOUN
ftr-325	1139	77	required	require	VERB
ftr-325	1139	78	him	he	PRON
ftr-325	1139	79	to	to	PART
ftr-325	1139	80	spend	spend	VERB
ftr-325	1139	81	anywhere	anywhere	ADV
ftr-325	1139	82	near	near	ADP
ftr-325	1139	83	750	750	NUM
ftr-325	1139	84	hours	hour	NOUN
ftr-325	1139	85	each	each	DET
ftr-325	1139	86	year	year	NOUN
ftr-325	1139	87	.	.	PUNCT
ftr-325	1140	1	a.	a.	PROPN
ftr-325	1140	2	affirmed	affirm	VERB
ftr-325	1140	3	per	per	ADP
ftr-325	1140	4	curiam	curiam	PROPN
ftr-325	1140	5	.	.	PUNCT
ftr-325	1141	1	harrnett	harrnett	PROPN
ftr-325	1141	2	v.	v.	ADP
ftr-325	1141	3	commissioner	commissioner	NOUN
ftr-325	1141	4	,	,	PUNCT
ftr-325	1141	5	110	110	NUM
ftr-325	1141	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1141	7	2012	2012	NUM
ftr-325	1141	8	-	-	SYM
ftr-325	1141	9	6628	6628	NUM
ftr-325	1141	10	(	(	PUNCT
ftr-325	1141	11	11th	11th	ADJ
ftr-325	1141	12	cir	cir	NOUN
ftr-325	1141	13	.	.	PUNCT
ftr-325	1142	1	11/14/12	11/14/12	X
ftr-325	1142	2	)	)	PUNCT
ftr-325	1142	3	(	(	PUNCT
ftr-325	1142	4	unpublished	unpublished	ADJ
ftr-325	1142	5	opinion	opinion	NOUN
ftr-325	1142	6	.	.	PUNCT
ftr-325	1142	7	)	)	PUNCT
ftr-325	1143	1	iii	iii	X
ftr-325	1143	2	.	.	PUNCT
ftr-325	1143	3	investment	investment	NOUN
ftr-325	1143	4	gain	gain	NOUN
ftr-325	1143	5	and	and	CCONJ
ftr-325	1143	6	income	income	NOUN
ftr-325	1143	7	a.	a.	NOUN
ftr-325	1143	8	gains	gain	NOUN
ftr-325	1143	9	and	and	CCONJ
ftr-325	1143	10	losses	loss	NOUN
ftr-325	1143	11	1	1	NUM
ftr-325	1143	12	.	.	PUNCT
ftr-325	1143	13	section	section	NOUN
ftr-325	1143	14	1221(a)(1	1221(a)(1	NUM
ftr-325	1143	15	)	)	PUNCT
ftr-325	1143	16	says	say	VERB
ftr-325	1143	17	―to	―to	NOUN
ftr-325	1143	18	customers	customer	NOUN
ftr-325	1143	19	in	in	ADP
ftr-325	1143	20	the	the	DET
ftr-325	1143	21	ordinary	ordinary	ADJ
ftr-325	1143	22	course	course	NOUN
ftr-325	1143	23	of	of	ADP
ftr-325	1143	24	business‖	business‖	PROPN
ftr-325	1143	25	(	(	PUNCT
ftr-325	1143	26	emphasis	emphasis	NOUN
ftr-325	1143	27	added	add	VERB
ftr-325	1143	28	)	)	PUNCT
ftr-325	1143	29	,	,	PUNCT
ftr-325	1143	30	not	not	PART
ftr-325	1143	31	―to	―to	NOUN
ftr-325	1143	32	a	a	DET
ftr-325	1143	33	customer.‖	customer.‖	NOUN
ftr-325	1143	34	bennett	bennett	PROPN
ftr-325	1143	35	v.	v.	PROPN
ftr-325	1143	36	commissioner	commissioner	PROPN
ftr-325	1143	37	,	,	PUNCT
ftr-325	1143	38	t.c	t.c	PROPN
ftr-325	1143	39	.	.	PROPN
ftr-325	1143	40	memo	memo	NOUN
ftr-325	1143	41	.	.	PUNCT
ftr-325	1144	1	2012	2012	NUM
ftr-325	1144	2	-	-	SYM
ftr-325	1144	3	193	193	NUM
ftr-325	1144	4	(	(	PUNCT
ftr-325	1144	5	7/12/12	7/12/12	NUM
ftr-325	1144	6	)	)	PUNCT
ftr-325	1144	7	.	.	PUNCT
ftr-325	1145	1	the	the	DET
ftr-325	1145	2	taxpayer	taxpayer	NOUN
ftr-325	1145	3	was	be	AUX
ftr-325	1145	4	a	a	DET
ftr-325	1145	5	―serial	―serial	ADJ
ftr-325	1145	6	entrepreneur‖	entrepreneur‖	PROPN
ftr-325	1145	7	who	who	PRON
ftr-325	1145	8	constructed	construct	VERB
ftr-325	1145	9	a	a	DET
ftr-325	1145	10	single	single	ADJ
ftr-325	1145	11	residence	residence	NOUN
ftr-325	1145	12	for	for	ADP
ftr-325	1145	13	purposes	purpose	NOUN
ftr-325	1145	14	of	of	ADP
ftr-325	1145	15	resale	resale	NOUN
ftr-325	1145	16	at	at	ADP
ftr-325	1145	17	profit	profit	NOUN
ftr-325	1145	18	,	,	PUNCT
ftr-325	1145	19	but	but	CCONJ
ftr-325	1145	20	which	which	PRON
ftr-325	1145	21	he	he	PRON
ftr-325	1145	22	sold	sell	VERB
ftr-325	1145	23	at	at	ADP
ftr-325	1145	24	a	a	DET
ftr-325	1145	25	substantial	substantial	ADJ
ftr-325	1145	26	loss	loss	NOUN
ftr-325	1145	27	after	after	ADP
ftr-325	1145	28	five	five	NUM
ftr-325	1145	29	years	year	NOUN
ftr-325	1145	30	.	.	PUNCT
ftr-325	1146	1	the	the	DET
ftr-325	1146	2	556	556	NUM
ftr-325	1146	3	florida	florida	PROPN
ftr-325	1146	4	tax	tax	NOUN
ftr-325	1146	5	review	review	NOUN
ftr-325	1146	6	[	[	X
ftr-325	1146	7	vol	vol	NOUN
ftr-325	1146	8	.	.	NOUN
ftr-325	1146	9	13:10	13:10	NUM
ftr-325	1146	10	tax	tax	NOUN
ftr-325	1146	11	court	court	NOUN
ftr-325	1146	12	(	(	PUNCT
ftr-325	1146	13	judge	judge	PROPN
ftr-325	1146	14	wherry	wherry	PROPN
ftr-325	1146	15	)	)	PUNCT
ftr-325	1146	16	upheld	uphold	VERB
ftr-325	1146	17	the	the	DET
ftr-325	1146	18	irs‘s	irs‘s	NOUN
ftr-325	1146	19	determination	determination	NOUN
ftr-325	1146	20	that	that	SCONJ
ftr-325	1146	21	the	the	DET
ftr-325	1146	22	residence	residence	NOUN
ftr-325	1146	23	was	be	AUX
ftr-325	1146	24	a	a	DET
ftr-325	1146	25	capital	capital	NOUN
ftr-325	1146	26	asset	asset	NOUN
ftr-325	1146	27	,	,	PUNCT
ftr-325	1146	28	not	not	PART
ftr-325	1146	29	property	property	NOUN
ftr-325	1146	30	held	hold	VERB
ftr-325	1146	31	for	for	ADP
ftr-325	1146	32	sale	sale	NOUN
ftr-325	1146	33	to	to	ADP
ftr-325	1146	34	customers	customer	NOUN
ftr-325	1146	35	in	in	ADP
ftr-325	1146	36	the	the	DET
ftr-325	1146	37	ordinary	ordinary	ADJ
ftr-325	1146	38	course	course	NOUN
ftr-325	1146	39	of	of	ADP
ftr-325	1146	40	business	business	NOUN
ftr-325	1146	41	described	describe	VERB
ftr-325	1146	42	in	in	ADP
ftr-325	1146	43	§	§	PROPN
ftr-325	1146	44	1221(a)(1	1221(a)(1	NUM
ftr-325	1146	45	)	)	PUNCT
ftr-325	1146	46	,	,	PUNCT
ftr-325	1146	47	thereby	thereby	ADV
ftr-325	1146	48	denying	deny	VERB
ftr-325	1146	49	ordinary	ordinary	ADJ
ftr-325	1146	50	loss	loss	NOUN
ftr-325	1146	51	treatment	treatment	NOUN
ftr-325	1146	52	and	and	CCONJ
ftr-325	1146	53	subjecting	subject	VERB
ftr-325	1146	54	the	the	DET
ftr-325	1146	55	loss	loss	NOUN
ftr-325	1146	56	to	to	ADP
ftr-325	1146	57	§	§	PROPN
ftr-325	1146	58	1211	1211	NUM
ftr-325	1146	59	limitations	limitation	NOUN
ftr-325	1146	60	.	.	PUNCT
ftr-325	1147	1	the	the	DET
ftr-325	1147	2	taxpayer	taxpayer	NOUN
ftr-325	1147	3	was	be	AUX
ftr-325	1147	4	not	not	PART
ftr-325	1147	5	a	a	DET
ftr-325	1147	6	real	real	ADJ
ftr-325	1147	7	estate	estate	NOUN
ftr-325	1147	8	broker	broker	NOUN
ftr-325	1147	9	,	,	PUNCT
ftr-325	1147	10	had	have	AUX
ftr-325	1147	11	never	never	ADV
ftr-325	1147	12	before	before	ADV
ftr-325	1147	13	(	(	PUNCT
ftr-325	1147	14	or	or	CCONJ
ftr-325	1147	15	after	after	ADP
ftr-325	1147	16	)	)	PUNCT
ftr-325	1147	17	dealt	deal	VERB
ftr-325	1147	18	in	in	ADP
ftr-325	1147	19	real	real	ADJ
ftr-325	1147	20	estate	estate	NOUN
ftr-325	1147	21	,	,	PUNCT
ftr-325	1147	22	and	and	CCONJ
ftr-325	1147	23	did	do	AUX
ftr-325	1147	24	not	not	PART
ftr-325	1147	25	have	have	VERB
ftr-325	1147	26	a	a	DET
ftr-325	1147	27	contract	contract	NOUN
ftr-325	1147	28	to	to	PART
ftr-325	1147	29	sell	sell	VERB
ftr-325	1147	30	the	the	DET
ftr-325	1147	31	property	property	NOUN
ftr-325	1147	32	in	in	ADP
ftr-325	1147	33	place	place	NOUN
ftr-325	1147	34	when	when	SCONJ
ftr-325	1147	35	he	he	PRON
ftr-325	1147	36	commenced	commence	VERB
ftr-325	1147	37	construction	construction	NOUN
ftr-325	1147	38	.	.	PUNCT
ftr-325	1148	1	he	he	PRON
ftr-325	1148	2	did	do	AUX
ftr-325	1148	3	not	not	PART
ftr-325	1148	4	meet	meet	VERB
ftr-325	1148	5	the	the	DET
ftr-325	1148	6	burden	burden	NOUN
ftr-325	1148	7	of	of	ADP
ftr-325	1148	8	showing	show	VERB
ftr-325	1148	9	that	that	SCONJ
ftr-325	1148	10	the	the	DET
ftr-325	1148	11	real	real	ADJ
ftr-325	1148	12	estate	estate	NOUN
ftr-325	1148	13	activity	activity	NOUN
ftr-325	1148	14	was	be	AUX
ftr-325	1148	15	a	a	DET
ftr-325	1148	16	trade	trade	NOUN
ftr-325	1148	17	or	or	CCONJ
ftr-325	1148	18	business	business	NOUN
ftr-325	1148	19	rather	rather	ADV
ftr-325	1148	20	than	than	ADP
ftr-325	1148	21	an	an	DET
ftr-325	1148	22	investment	investment	NOUN
ftr-325	1148	23	.	.	PUNCT
ftr-325	1149	1	2	2	X
ftr-325	1149	2	.	.	X
ftr-325	1149	3	the	the	DET
ftr-325	1149	4	taxpayer	taxpayer	NOUN
ftr-325	1149	5	lost	lose	VERB
ftr-325	1149	6	his	his	PRON
ftr-325	1149	7	claim	claim	NOUN
ftr-325	1149	8	that	that	SCONJ
ftr-325	1149	9	a	a	DET
ftr-325	1149	10	qui	qui	X
ftr-325	1149	11	tam	tam	X
ftr-325	1149	12	relator‘s	relator‘s	PROPN
ftr-325	1149	13	reward	reward	NOUN
ftr-325	1149	14	for	for	ADP
ftr-325	1149	15	ratting	rat	VERB
ftr-325	1149	16	out	out	ADP
ftr-325	1149	17	hca	hca	NOUN
ftr-325	1149	18	for	for	ADP
ftr-325	1149	19	medicare	medicare	PROPN
ftr-325	1149	20	fraud	fraud	PROPN
ftr-325	1149	21	was	be	AUX
ftr-325	1149	22	a	a	DET
ftr-325	1149	23	capital	capital	NOUN
ftr-325	1149	24	asset	asset	NOUN
ftr-325	1149	25	,	,	PUNCT
ftr-325	1149	26	while	while	SCONJ
ftr-325	1149	27	in	in	ADP
ftr-325	1149	28	the	the	DET
ftr-325	1149	29	meanwhile	meanwhile	ADV
ftr-325	1149	30	the	the	DET
ftr-325	1149	31	alleged	alleged	ADJ
ftr-325	1149	32	mastermind	mastermind	NOUN
ftr-325	1149	33	of	of	ADP
ftr-325	1149	34	the	the	DET
ftr-325	1149	35	hca	hca	PROPN
ftr-325	1149	36	medicare	medicare	PROPN
ftr-325	1149	37	fraud	fraud	PROPN
ftr-325	1149	38	scheme	scheme	PROPN
ftr-325	1149	39	won	win	VERB
ftr-325	1149	40	the	the	DET
ftr-325	1149	41	florida	florida	PROPN
ftr-325	1149	42	gubernatorial	gubernatorial	PROPN
ftr-325	1149	43	race	race	NOUN
ftr-325	1149	44	.	.	PUNCT
ftr-325	1150	1	alderson	alderson	PROPN
ftr-325	1150	2	v.	v.	PROPN
ftr-325	1150	3	united	united	PROPN
ftr-325	1150	4	states	states	PROPN
ftr-325	1150	5	,	,	PUNCT
ftr-325	1150	6	686	686	NUM
ftr-325	1150	7	f.3d	f.3d	NUM
ftr-325	1150	8	791	791	NUM
ftr-325	1150	9	(	(	PUNCT
ftr-325	1150	10	9th	9th	ADJ
ftr-325	1150	11	cir	cir	NOUN
ftr-325	1150	12	.	.	PUNCT
ftr-325	1151	1	7/18/12	7/18/12	NOUN
ftr-325	1151	2	)	)	PUNCT
ftr-325	1151	3	.	.	PUNCT
ftr-325	1152	1	the	the	DET
ftr-325	1152	2	taxpayer	taxpayer	NOUN
ftr-325	1152	3	was	be	AUX
ftr-325	1152	4	a	a	DET
ftr-325	1152	5	qui	qui	X
ftr-325	1152	6	tam	tam	NOUN
ftr-325	1152	7	relator	relator	NOUN
ftr-325	1152	8	who	who	PRON
ftr-325	1152	9	filed	file	VERB
ftr-325	1152	10	a	a	DET
ftr-325	1152	11	refund	refund	NOUN
ftr-325	1152	12	claim	claim	NOUN
ftr-325	1152	13	based	base	VERB
ftr-325	1152	14	on	on	ADP
ftr-325	1152	15	the	the	DET
ftr-325	1152	16	argument	argument	NOUN
ftr-325	1152	17	that	that	SCONJ
ftr-325	1152	18	his	his	PRON
ftr-325	1152	19	share	share	NOUN
ftr-325	1152	20	of	of	ADP
ftr-325	1152	21	the	the	DET
ftr-325	1152	22	government‘s	government‘s	NOUN
ftr-325	1152	23	recovery	recovery	NOUN
ftr-325	1152	24	(	(	PUNCT
ftr-325	1152	25	16	16	NUM
ftr-325	1152	26	percent	percent	NOUN
ftr-325	1152	27	of	of	ADP
ftr-325	1152	28	$	$	SYM
ftr-325	1152	29	631	631	NUM
ftr-325	1152	30	million	million	NUM
ftr-325	1152	31	)	)	PUNCT
ftr-325	1152	32	from	from	ADP
ftr-325	1152	33	the	the	DET
ftr-325	1152	34	hospital	hospital	NOUN
ftr-325	1152	35	corporation	corporation	NOUN
ftr-325	1152	36	of	of	ADP
ftr-325	1152	37	america	america	PROPN
ftr-325	1152	38	,	,	PUNCT
ftr-325	1152	39	inc	inc	PROPN
ftr-325	1152	40	.	.	PROPN
ftr-325	1152	41	(	(	PUNCT
ftr-325	1152	42	and	and	CCONJ
ftr-325	1152	43	several	several	ADJ
ftr-325	1152	44	medical	medical	ADJ
ftr-325	1152	45	providers	provider	NOUN
ftr-325	1152	46	related	relate	VERB
ftr-325	1152	47	to	to	ADP
ftr-325	1152	48	hca	hca	NOUN
ftr-325	1152	49	)	)	PUNCT
ftr-325	1152	50	for	for	ADP
ftr-325	1152	51	medicare	medicare	PROPN
ftr-325	1152	52	fraud	fraud	PROPN
ftr-325	1152	53	was	be	AUX
ftr-325	1152	54	capital	capital	NOUN
ftr-325	1152	55	gain	gain	NOUN
ftr-325	1152	56	rather	rather	ADV
ftr-325	1152	57	than	than	ADP
ftr-325	1152	58	ordinary	ordinary	ADJ
ftr-325	1152	59	income	income	NOUN
ftr-325	1152	60	.	.	PUNCT
ftr-325	1153	1	when	when	SCONJ
ftr-325	1153	2	alderson	alderson	PROPN
ftr-325	1153	3	,	,	PUNCT
ftr-325	1153	4	who	who	PRON
ftr-325	1153	5	was	be	AUX
ftr-325	1153	6	the	the	DET
ftr-325	1153	7	cfo	cfo	NOUN
ftr-325	1153	8	of	of	ADP
ftr-325	1153	9	an	an	DET
ftr-325	1153	10	hca	hca	ADJ
ftr-325	1153	11	related	relate	VERB
ftr-325	1153	12	corporation	corporation	NOUN
ftr-325	1153	13	(	(	PUNCT
ftr-325	1153	14	quorum	quorum	NOUN
ftr-325	1153	15	)	)	PUNCT
ftr-325	1153	16	,	,	PUNCT
ftr-325	1153	17	was	be	AUX
ftr-325	1153	18	asked	ask	VERB
ftr-325	1153	19	to	to	PART
ftr-325	1153	20	prepare	prepare	VERB
ftr-325	1153	21	two	two	NUM
ftr-325	1153	22	sets	set	NOUN
ftr-325	1153	23	of	of	ADP
ftr-325	1153	24	books	book	NOUN
ftr-325	1153	25	,	,	PUNCT
ftr-325	1153	26	one	one	NUM
ftr-325	1153	27	for	for	ADP
ftr-325	1153	28	the	the	DET
ftr-325	1153	29	hospital	hospital	NOUN
ftr-325	1153	30	's	's	PART
ftr-325	1153	31	financial	financial	ADJ
ftr-325	1153	32	auditors	auditor	NOUN
ftr-325	1153	33	and	and	CCONJ
ftr-325	1153	34	one	one	NUM
ftr-325	1153	35	to	to	PART
ftr-325	1153	36	serve	serve	VERB
ftr-325	1153	37	as	as	ADP
ftr-325	1153	38	the	the	DET
ftr-325	1153	39	basis	basis	NOUN
ftr-325	1153	40	for	for	ADP
ftr-325	1153	41	the	the	DET
ftr-325	1153	42	hospital‘s	hospital‘s	PROPN
ftr-325	1153	43	medicare	medicare	PROPN
ftr-325	1153	44	cost	cost	NOUN
ftr-325	1153	45	reports	report	NOUN
ftr-325	1153	46	,	,	PUNCT
ftr-325	1153	47	he	he	PRON
ftr-325	1153	48	refused	refuse	VERB
ftr-325	1153	49	to	to	PART
ftr-325	1153	50	prepare	prepare	VERB
ftr-325	1153	51	separate	separate	ADJ
ftr-325	1153	52	books	book	NOUN
ftr-325	1153	53	and	and	CCONJ
ftr-325	1153	54	was	be	AUX
ftr-325	1153	55	fired	fire	VERB
ftr-325	1153	56	.	.	PUNCT
ftr-325	1154	1	using	use	VERB
ftr-325	1154	2	information	information	NOUN
ftr-325	1154	3	obtained	obtain	VERB
ftr-325	1154	4	during	during	ADP
ftr-325	1154	5	discovery	discovery	NOUN
ftr-325	1154	6	in	in	ADP
ftr-325	1154	7	his	his	PRON
ftr-325	1154	8	wrongful	wrongful	ADJ
ftr-325	1154	9	termination	termination	NOUN
ftr-325	1154	10	suit	suit	NOUN
ftr-325	1154	11	,	,	PUNCT
ftr-325	1154	12	alderson	alderson	PROPN
ftr-325	1154	13	filed	file	VERB
ftr-325	1154	14	a	a	DET
ftr-325	1154	15	qui	qui	X
ftr-325	1154	16	tam	tam	X
ftr-325	1154	17	suit	suit	NOUN
ftr-325	1154	18	against	against	ADP
ftr-325	1154	19	quorum	quorum	NOUN
ftr-325	1154	20	,	,	PUNCT
ftr-325	1154	21	hca	hca	ADJ
ftr-325	1154	22	,	,	PUNCT
ftr-325	1154	23	and	and	CCONJ
ftr-325	1154	24	affiliated	affiliated	ADJ
ftr-325	1154	25	companies	company	NOUN
ftr-325	1154	26	under	under	ADP
ftr-325	1154	27	the	the	DET
ftr-325	1154	28	false	false	ADJ
ftr-325	1154	29	claims	claim	NOUN
ftr-325	1154	30	act	act	NOUN
ftr-325	1154	31	(	(	PUNCT
ftr-325	1154	32	31	31	NUM
ftr-325	1154	33	u.s.c	u.s.c	NOUN
ftr-325	1154	34	.	.	PUNCT
ftr-325	1155	1	§	§	PROPN
ftr-325	1155	2	§	§	PROPN
ftr-325	1155	3	3729	3729	NUM
ftr-325	1155	4	et	et	PROPN
ftr-325	1155	5	seq	seq	PROPN
ftr-325	1155	6	.	.	PUNCT
ftr-325	1155	7	)	)	PUNCT
ftr-325	1155	8	.	.	PUNCT
ftr-325	1156	1	alderson	alderson	PROPN
ftr-325	1156	2	made	make	VERB
ftr-325	1156	3	available	available	ADJ
ftr-325	1156	4	to	to	ADP
ftr-325	1156	5	the	the	DET
ftr-325	1156	6	united	united	PROPN
ftr-325	1156	7	states	states	PROPN
ftr-325	1156	8	the	the	DET
ftr-325	1156	9	documents	document	NOUN
ftr-325	1156	10	he	he	PRON
ftr-325	1156	11	had	have	AUX
ftr-325	1156	12	received	receive	VERB
ftr-325	1156	13	during	during	ADP
ftr-325	1156	14	discovery	discovery	NOUN
ftr-325	1156	15	,	,	PUNCT
ftr-325	1156	16	and	and	CCONJ
ftr-325	1156	17	eventually	eventually	ADV
ftr-325	1156	18	the	the	DET
ftr-325	1156	19	government	government	NOUN
ftr-325	1156	20	intervened	intervene	VERB
ftr-325	1156	21	in	in	ADP
ftr-325	1156	22	the	the	DET
ftr-325	1156	23	suit	suit	NOUN
ftr-325	1156	24	.	.	PUNCT
ftr-325	1157	1	the	the	DET
ftr-325	1157	2	ninth	ninth	ADJ
ftr-325	1157	3	circuit	circuit	NOUN
ftr-325	1157	4	(	(	PUNCT
ftr-325	1157	5	judge	judge	NOUN
ftr-325	1157	6	fletcher	fletcher	PROPN
ftr-325	1157	7	)	)	PUNCT
ftr-325	1157	8	affirmed	affirm	VERB
ftr-325	1157	9	the	the	DET
ftr-325	1157	10	district	district	NOUN
ftr-325	1157	11	court‘s	court‘s	NOUN
ftr-325	1157	12	holding	hold	VERB
ftr-325	1157	13	for	for	ADP
ftr-325	1157	14	the	the	DET
ftr-325	1157	15	government	government	NOUN
ftr-325	1157	16	.	.	PUNCT
ftr-325	1158	1	first	first	ADV
ftr-325	1158	2	,	,	PUNCT
ftr-325	1158	3	the	the	DET
ftr-325	1158	4	court	court	NOUN
ftr-325	1158	5	rejected	reject	VERB
ftr-325	1158	6	the	the	DET
ftr-325	1158	7	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1158	8	claim	claim	NOUN
ftr-325	1158	9	that	that	SCONJ
ftr-325	1158	10	he	he	PRON
ftr-325	1158	11	―‗exchanged	―‗exchange	VERB
ftr-325	1158	12	his	his	PRON
ftr-325	1158	13	documents	document	NOUN
ftr-325	1158	14	,	,	PUNCT
ftr-325	1158	15	information	information	NOUN
ftr-325	1158	16	and	and	CCONJ
ftr-325	1158	17	know	know	NOUN
ftr-325	1158	18	-	-	PUNCT
ftr-325	1158	19	how	how	NOUN
ftr-325	1158	20	[	[	PUNCT
ftr-325	1158	21	]	]	X
ftr-325	1158	22	and	and	CCONJ
ftr-325	1158	23	.	.	PUNCT
ftr-325	1158	24	.	.	PUNCT
ftr-325	1158	25	.	.	PUNCT
ftr-325	1159	1	received	receive	VERB
ftr-325	1159	2	cash	cash	NOUN
ftr-325	1159	3	,	,	PUNCT
ftr-325	1159	4	thus	thus	ADV
ftr-325	1159	5	consummating	consummate	VERB
ftr-325	1159	6	a	a	DET
ftr-325	1159	7	sale	sale	NOUN
ftr-325	1159	8	or	or	CCONJ
ftr-325	1159	9	exchange	exchange	NOUN
ftr-325	1159	10	.	.	PUNCT
ftr-325	1159	11	.	.	PUNCT
ftr-325	1160	1	.,‘‖	.,‘‖	PROPN
ftr-325	1160	2	reasoning	reason	VERB
ftr-325	1160	3	that	that	SCONJ
ftr-325	1160	4	the	the	DET
ftr-325	1160	5	taxpayer	taxpayer	NOUN
ftr-325	1160	6	―did	―did	VERB
ftr-325	1160	7	not	not	PART
ftr-325	1160	8	‗sell	‗sell	ADV
ftr-325	1160	9	‘	'	PUNCT
ftr-325	1160	10	or	or	CCONJ
ftr-325	1160	11	‗exchange	‗exchange	NOUN
ftr-325	1160	12	‘	'	PUNCT
ftr-325	1160	13	his	his	PRON
ftr-325	1160	14	information.‖	information.‖	NOUN
ftr-325	1160	15	his	his	PRON
ftr-325	1160	16	right	right	NOUN
ftr-325	1160	17	to	to	ADP
ftr-325	1160	18	a	a	DET
ftr-325	1160	19	relator‘s	relator‘s	ADJ
ftr-325	1160	20	share	share	NOUN
ftr-325	1160	21	for	for	ADP
ftr-325	1160	22	pursuing	pursue	VERB
ftr-325	1160	23	his	his	PRON
ftr-325	1160	24	qui	qui	X
ftr-325	1160	25	tam	tam	X
ftr-325	1160	26	suit	suit	NOUN
ftr-325	1160	27	that	that	PRON
ftr-325	1160	28	was	be	AUX
ftr-325	1160	29	conferred	confer	VERB
ftr-325	1160	30	by	by	ADP
ftr-325	1160	31	the	the	DET
ftr-325	1160	32	fca	fca	PROPN
ftr-325	1160	33	was	be	AUX
ftr-325	1160	34	subject	subject	ADJ
ftr-325	1160	35	to	to	ADP
ftr-325	1160	36	a	a	DET
ftr-325	1160	37	statutory	statutory	ADJ
ftr-325	1160	38	precondition	precondition	NOUN
ftr-325	1160	39	that	that	SCONJ
ftr-325	1160	40	he	he	PRON
ftr-325	1160	41	share	share	VERB
ftr-325	1160	42	his	his	PRON
ftr-325	1160	43	information	information	NOUN
ftr-325	1160	44	with	with	ADP
ftr-325	1160	45	the	the	DET
ftr-325	1160	46	government	government	NOUN
ftr-325	1160	47	.	.	PUNCT
ftr-325	1161	1	second	second	ADV
ftr-325	1161	2	,	,	PUNCT
ftr-325	1161	3	the	the	DET
ftr-325	1161	4	information	information	NOUN
ftr-325	1161	5	regarding	regard	VERB
ftr-325	1161	6	hca	hca	PROPN
ftr-325	1161	7	and	and	CCONJ
ftr-325	1161	8	its	its	PRON
ftr-325	1161	9	affiliates	affiliate	NOUN
ftr-325	1161	10	was	be	AUX
ftr-325	1161	11	not	not	PART
ftr-325	1161	12	the	the	DET
ftr-325	1161	13	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1161	14	―property.‖	―property.‖	PROPN
ftr-325	1161	15	the	the	DET
ftr-325	1161	16	taxpayer	taxpayer	NOUN
ftr-325	1161	17	had	have	VERB
ftr-325	1161	18	no	no	DET
ftr-325	1161	19	legal	legal	ADJ
ftr-325	1161	20	right	right	NOUN
ftr-325	1161	21	to	to	PART
ftr-325	1161	22	exclude	exclude	VERB
ftr-325	1161	23	others	other	NOUN
ftr-325	1161	24	from	from	ADP
ftr-325	1161	25	use	use	NOUN
ftr-325	1161	26	of	of	ADP
ftr-325	1161	27	the	the	DET
ftr-325	1161	28	information	information	NOUN
ftr-325	1161	29	,	,	PUNCT
ftr-325	1161	30	the	the	DET
ftr-325	1161	31	information	information	NOUN
ftr-325	1161	32	was	be	AUX
ftr-325	1161	33	known	know	VERB
ftr-325	1161	34	to	to	ADP
ftr-325	1161	35	other	other	ADJ
ftr-325	1161	36	officials	official	NOUN
ftr-325	1161	37	in	in	ADP
ftr-325	1161	38	the	the	DET
ftr-325	1161	39	companies	company	NOUN
ftr-325	1161	40	,	,	PUNCT
ftr-325	1161	41	and	and	CCONJ
ftr-325	1161	42	the	the	DET
ftr-325	1161	43	taxpayer	taxpayer	NOUN
ftr-325	1161	44	had	have	VERB
ftr-325	1161	45	no	no	DET
ftr-325	1161	46	right	right	NOUN
ftr-325	1161	47	to	to	PART
ftr-325	1161	48	prevent	prevent	VERB
ftr-325	1161	49	those	those	DET
ftr-325	1161	50	officials	official	NOUN
ftr-325	1161	51	from	from	ADP
ftr-325	1161	52	providing	provide	VERB
ftr-325	1161	53	the	the	DET
ftr-325	1161	54	information	information	NOUN
ftr-325	1161	55	to	to	ADP
ftr-325	1161	56	others	other	NOUN
ftr-325	1161	57	.	.	PUNCT
ftr-325	1162	1	the	the	DET
ftr-325	1162	2	court	court	NOUN
ftr-325	1162	3	also	also	ADV
ftr-325	1162	4	rejected	reject	VERB
ftr-325	1162	5	the	the	DET
ftr-325	1162	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1162	7	argument	argument	NOUN
ftr-325	1162	8	that	that	SCONJ
ftr-325	1162	9	his	his	PRON
ftr-325	1162	10	relator‘s	relator‘s	PROPN
ftr-325	1162	11	share	share	NOUN
ftr-325	1162	12	,	,	PUNCT
ftr-325	1162	13	which	which	PRON
ftr-325	1162	14	he	he	PRON
ftr-325	1162	15	argued	argue	VERB
ftr-325	1162	16	appreciated	appreciate	VERB
ftr-325	1162	17	in	in	ADP
ftr-325	1162	18	value	value	NOUN
ftr-325	1162	19	from	from	ADP
ftr-325	1162	20	the	the	DET
ftr-325	1162	21	time	time	NOUN
ftr-325	1162	22	he	he	PRON
ftr-325	1162	23	filed	file	VERB
ftr-325	1162	24	his	his	PRON
ftr-325	1162	25	suit	suit	NOUN
ftr-325	1162	26	until	until	SCONJ
ftr-325	1162	27	he	he	PRON
ftr-325	1162	28	received	receive	VERB
ftr-325	1162	29	payment	payment	NOUN
ftr-325	1162	30	,	,	PUNCT
ftr-325	1162	31	was	be	AUX
ftr-325	1162	32	the	the	DET
ftr-325	1162	33	relevant	relevant	ADJ
ftr-325	1162	34	capital	capital	NOUN
ftr-325	1162	35	asset	asset	NOUN
ftr-325	1162	36	.	.	PUNCT
ftr-325	1163	1	the	the	DET
ftr-325	1163	2	taxpayer	taxpayer	NOUN
ftr-325	1163	3	had	have	VERB
ftr-325	1163	4	no	no	DET
ftr-325	1163	5	―underlying	―underlye	VERB
ftr-325	1163	6	investment	investment	NOUN
ftr-325	1163	7	of	of	ADP
ftr-325	1163	8	capital,‖	capital,‖	PROPN
ftr-325	1163	9	and	and	CCONJ
ftr-325	1163	10	the	the	DET
ftr-325	1163	11	increase	increase	NOUN
ftr-325	1163	12	in	in	ADP
ftr-325	1163	13	value	value	NOUN
ftr-325	1163	14	―did	―did	AUX
ftr-325	1163	15	not	not	PART
ftr-325	1163	16	‗reflect	‗reflect	ADJ
ftr-325	1163	17	an	an	DET
ftr-325	1163	18	accretion	accretion	NOUN
ftr-325	1163	19	in	in	ADP
ftr-325	1163	20	value	value	NOUN
ftr-325	1163	21	over	over	ADP
ftr-325	1163	22	cost	cost	NOUN
ftr-325	1163	23	to	to	ADP
ftr-325	1163	24	[	[	X
ftr-325	1163	25	the	the	X
ftr-325	1163	26	]	]	X
ftr-325	1163	27	underlying	underlie	VERB
ftr-325	1163	28	asset	asset	NOUN
ftr-325	1163	29	.	.	PUNCT
ftr-325	1164	1	‘‖	‘‖	PROPN
ftr-325	1165	1	the	the	DET
ftr-325	1165	2	2013	2013	NUM
ftr-325	1165	3	]	]	PUNCT
ftr-325	1165	4	recent	recent	ADJ
ftr-325	1165	5	developments	development	NOUN
ftr-325	1165	6	in	in	ADP
ftr-325	1165	7	federal	federal	ADJ
ftr-325	1165	8	income	income	NOUN
ftr-325	1165	9	taxation	taxation	NOUN
ftr-325	1165	10	557	557	NUM
ftr-325	1165	11	taxpayer	taxpayer	NOUN
ftr-325	1165	12	―was	―wa	VERB
ftr-325	1165	13	not	not	PART
ftr-325	1165	14	an	an	DET
ftr-325	1165	15	investor	investor	NOUN
ftr-325	1165	16	who	who	PRON
ftr-325	1165	17	bought	buy	VERB
ftr-325	1165	18	and	and	CCONJ
ftr-325	1165	19	held	hold	VERB
ftr-325	1165	20	an	an	DET
ftr-325	1165	21	asset	asset	NOUN
ftr-325	1165	22	that	that	PRON
ftr-325	1165	23	increased	increase	VERB
ftr-325	1165	24	in	in	ADP
ftr-325	1165	25	value	value	NOUN
ftr-325	1165	26	during	during	ADP
ftr-325	1165	27	the	the	DET
ftr-325	1165	28	holding	hold	VERB
ftr-325	1165	29	period,‖	period,‖	PROPN
ftr-325	1165	30	but	but	CCONJ
ftr-325	1165	31	―worked	―worked	PROPN
ftr-325	1165	32	intensively	intensively	ADV
ftr-325	1165	33	.	.	PUNCT
ftr-325	1165	34	.	.	PUNCT
ftr-325	1165	35	.	.	PUNCT
ftr-325	1166	1	to	to	PART
ftr-325	1166	2	increase	increase	VERB
ftr-325	1166	3	the	the	DET
ftr-325	1166	4	likelihood	likelihood	NOUN
ftr-325	1166	5	that	that	SCONJ
ftr-325	1166	6	his	his	PRON
ftr-325	1166	7	qui	qui	X
ftr-325	1166	8	tam	tam	PROPN
ftr-325	1166	9	suit	suit	NOUN
ftr-325	1166	10	would	would	AUX
ftr-325	1166	11	be	be	AUX
ftr-325	1166	12	successful.‖	successful.‖	ADJ
ftr-325	1166	13	finally	finally	ADV
ftr-325	1166	14	,	,	PUNCT
ftr-325	1166	15	the	the	DET
ftr-325	1166	16	court	court	NOUN
ftr-325	1166	17	summarily	summarily	ADV
ftr-325	1166	18	dismissed	dismiss	VERB
ftr-325	1166	19	the	the	DET
ftr-325	1166	20	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1166	21	argument	argument	NOUN
ftr-325	1166	22	that	that	SCONJ
ftr-325	1166	23	the	the	DET
ftr-325	1166	24	increase	increase	NOUN
ftr-325	1166	25	in	in	ADP
ftr-325	1166	26	value	value	NOUN
ftr-325	1166	27	of	of	ADP
ftr-325	1166	28	the	the	DET
ftr-325	1166	29	claim	claim	NOUN
ftr-325	1166	30	was	be	AUX
ftr-325	1166	31	a	a	DET
ftr-325	1166	32	capital	capital	NOUN
ftr-325	1166	33	asset	asset	NOUN
ftr-325	1166	34	under	under	ADP
ftr-325	1166	35	§	§	PROPN
ftr-325	1166	36	1234a	1234a	NUM
ftr-325	1166	37	,	,	PUNCT
ftr-325	1166	38	on	on	ADP
ftr-325	1166	39	the	the	DET
ftr-325	1166	40	grounds	ground	NOUN
ftr-325	1166	41	that	that	SCONJ
ftr-325	1166	42	§	§	PROPN
ftr-325	1166	43	1234a	1234a	NUM
ftr-325	1166	44	only	only	ADV
ftr-325	1166	45	applies	apply	VERB
ftr-325	1166	46	with	with	ADP
ftr-325	1166	47	respect	respect	NOUN
ftr-325	1166	48	to	to	ADP
ftr-325	1166	49	assets	asset	NOUN
ftr-325	1166	50	that	that	PRON
ftr-325	1166	51	are	be	AUX
ftr-325	1166	52	capital	capital	NOUN
ftr-325	1166	53	assets	asset	NOUN
ftr-325	1166	54	to	to	PART
ftr-325	1166	55	start	start	VERB
ftr-325	1166	56	with	with	ADP
ftr-325	1166	57	.	.	PUNCT
ftr-325	1167	1	3	3	X
ftr-325	1167	2	.	.	X
ftr-325	1167	3	be	be	AUX
ftr-325	1167	4	still	still	ADV
ftr-325	1167	5	open	open	ADJ
ftr-325	1167	6	transaction	transaction	NOUN
ftr-325	1167	7	doctrine	doctrine	NOUN
ftr-325	1167	8	!	!	PUNCT
ftr-325	1168	1	let‘s	let‘s	NOUN
ftr-325	1168	2	fight	fight	VERB
ftr-325	1168	3	over	over	ADP
ftr-325	1168	4	the	the	DET
ftr-325	1168	5	proper	proper	ADJ
ftr-325	1168	6	basis	basis	NOUN
ftr-325	1168	7	apportionment	apportionment	NOUN
ftr-325	1168	8	method	method	NOUN
ftr-325	1168	9	.	.	PUNCT
ftr-325	1169	1	dorrance	dorrance	PROPN
ftr-325	1169	2	v.	v.	PROPN
ftr-325	1169	3	united	united	PROPN
ftr-325	1169	4	states	states	PROPN
ftr-325	1169	5	,	,	PUNCT
ftr-325	1169	6	877	877	NUM
ftr-325	1169	7	f.	f.	PROPN
ftr-325	1169	8	supp	supp	PROPN
ftr-325	1169	9	.	.	PUNCT
ftr-325	1170	1	2d	2d	PROPN
ftr-325	1170	2	827	827	NUM
ftr-325	1170	3	(	(	PUNCT
ftr-325	1170	4	d.	d.	PROPN
ftr-325	1170	5	ariz	ariz	PROPN
ftr-325	1170	6	.	.	PUNCT
ftr-325	1171	1	7/9/12	7/9/12	NUM
ftr-325	1171	2	)	)	PUNCT
ftr-325	1171	3	.	.	PUNCT
ftr-325	1172	1	the	the	DET
ftr-325	1172	2	taxpayers	taxpayer	NOUN
ftr-325	1172	3	,	,	PUNCT
ftr-325	1172	4	who	who	PRON
ftr-325	1172	5	originally	originally	ADV
ftr-325	1172	6	had	have	AUX
ftr-325	1172	7	purchased	purchase	VERB
ftr-325	1172	8	life	life	NOUN
ftr-325	1172	9	insurance	insurance	NOUN
ftr-325	1172	10	from	from	ADP
ftr-325	1172	11	a	a	DET
ftr-325	1172	12	mutual	mutual	ADJ
ftr-325	1172	13	life	life	NOUN
ftr-325	1172	14	insurance	insurance	NOUN
ftr-325	1172	15	company	company	NOUN
ftr-325	1172	16	,	,	PUNCT
ftr-325	1172	17	received	receive	VERB
ftr-325	1172	18	stock	stock	NOUN
ftr-325	1172	19	when	when	SCONJ
ftr-325	1172	20	the	the	DET
ftr-325	1172	21	life	life	NOUN
ftr-325	1172	22	insurance	insurance	NOUN
ftr-325	1172	23	company	company	NOUN
ftr-325	1172	24	demutualized	demutualize	VERB
ftr-325	1172	25	;	;	PUNCT
ftr-325	1172	26	they	they	PRON
ftr-325	1172	27	retained	retain	VERB
ftr-325	1172	28	the	the	DET
ftr-325	1172	29	life	life	NOUN
ftr-325	1172	30	insurance	insurance	NOUN
ftr-325	1172	31	policies	policy	NOUN
ftr-325	1172	32	.	.	PUNCT
ftr-325	1173	1	the	the	DET
ftr-325	1173	2	form	form	NOUN
ftr-325	1173	3	1099	1099	NUM
ftr-325	1173	4	-	-	SYM
ftr-325	1173	5	b	b	NOUN
ftr-325	1173	6	that	that	PRON
ftr-325	1173	7	the	the	DET
ftr-325	1173	8	taxpayers	taxpayer	NOUN
ftr-325	1173	9	received	receive	VERB
ftr-325	1173	10	,	,	PUNCT
ftr-325	1173	11	consistent	consistent	ADJ
ftr-325	1173	12	with	with	ADP
ftr-325	1173	13	irs	irs	PROPN
ftr-325	1173	14	policy	policy	NOUN
ftr-325	1173	15	,	,	PUNCT
ftr-325	1173	16	listed	list	VERB
ftr-325	1173	17	the	the	DET
ftr-325	1173	18	basis	basis	NOUN
ftr-325	1173	19	in	in	ADP
ftr-325	1173	20	the	the	DET
ftr-325	1173	21	stock	stock	NOUN
ftr-325	1173	22	as	as	ADP
ftr-325	1173	23	zero	zero	NUM
ftr-325	1173	24	.	.	PUNCT
ftr-325	1174	1	when	when	SCONJ
ftr-325	1174	2	the	the	DET
ftr-325	1174	3	taxpayers	taxpayer	NOUN
ftr-325	1174	4	sold	sell	VERB
ftr-325	1174	5	the	the	DET
ftr-325	1174	6	stock	stock	NOUN
ftr-325	1174	7	,	,	PUNCT
ftr-325	1174	8	they	they	PRON
ftr-325	1174	9	reported	report	VERB
ftr-325	1174	10	it	it	PRON
ftr-325	1174	11	as	as	ADP
ftr-325	1174	12	having	have	VERB
ftr-325	1174	13	a	a	DET
ftr-325	1174	14	zero	zero	NUM
ftr-325	1174	15	basis	basis	NOUN
ftr-325	1174	16	and	and	CCONJ
ftr-325	1174	17	filed	file	VERB
ftr-325	1174	18	a	a	DET
ftr-325	1174	19	refund	refund	NOUN
ftr-325	1174	20	claim	claim	NOUN
ftr-325	1174	21	seeking	seek	VERB
ftr-325	1174	22	summary	summary	NOUN
ftr-325	1174	23	judgment	judgment	NOUN
ftr-325	1174	24	based	base	VERB
ftr-325	1174	25	on	on	ADP
ftr-325	1174	26	the	the	DET
ftr-325	1174	27	argument	argument	NOUN
ftr-325	1174	28	that	that	SCONJ
ftr-325	1174	29	the	the	DET
ftr-325	1174	30	open	open	ADJ
ftr-325	1174	31	transaction	transaction	NOUN
ftr-325	1174	32	doctrine	doctrine	NOUN
ftr-325	1174	33	applied	apply	VERB
ftr-325	1174	34	to	to	ADP
ftr-325	1174	35	the	the	DET
ftr-325	1174	36	demutualization	demutualization	NOUN
ftr-325	1174	37	and	and	CCONJ
ftr-325	1174	38	that	that	SCONJ
ftr-325	1174	39	the	the	DET
ftr-325	1174	40	basis	basis	NOUN
ftr-325	1174	41	in	in	ADP
ftr-325	1174	42	the	the	DET
ftr-325	1174	43	life	life	NOUN
ftr-325	1174	44	insurance	insurance	NOUN
ftr-325	1174	45	policies	policy	NOUN
ftr-325	1174	46	resulting	result	VERB
ftr-325	1174	47	from	from	ADP
ftr-325	1174	48	the	the	DET
ftr-325	1174	49	payment	payment	NOUN
ftr-325	1174	50	of	of	ADP
ftr-325	1174	51	premiums	premium	NOUN
ftr-325	1174	52	should	should	AUX
ftr-325	1174	53	be	be	AUX
ftr-325	1174	54	allocated	allocate	VERB
ftr-325	1174	55	to	to	ADP
ftr-325	1174	56	the	the	DET
ftr-325	1174	57	stock	stock	NOUN
ftr-325	1174	58	with	with	ADP
ftr-325	1174	59	the	the	DET
ftr-325	1174	60	result	result	NOUN
ftr-325	1174	61	that	that	SCONJ
ftr-325	1174	62	all	all	PRON
ftr-325	1174	63	of	of	ADP
ftr-325	1174	64	the	the	DET
ftr-325	1174	65	proceeds	proceed	NOUN
ftr-325	1174	66	from	from	ADP
ftr-325	1174	67	the	the	DET
ftr-325	1174	68	stock	stock	NOUN
ftr-325	1174	69	sale	sale	NOUN
ftr-325	1174	70	were	be	AUX
ftr-325	1174	71	a	a	DET
ftr-325	1174	72	return	return	NOUN
ftr-325	1174	73	of	of	ADP
ftr-325	1174	74	capital	capital	NOUN
ftr-325	1174	75	and	and	CCONJ
ftr-325	1174	76	they	they	PRON
ftr-325	1174	77	thus	thus	ADV
ftr-325	1174	78	owed	owe	VERB
ftr-325	1174	79	no	no	DET
ftr-325	1174	80	tax	tax	NOUN
ftr-325	1174	81	.	.	PUNCT
ftr-325	1175	1	the	the	DET
ftr-325	1175	2	government	government	NOUN
ftr-325	1175	3	sought	seek	VERB
ftr-325	1175	4	summary	summary	NOUN
ftr-325	1175	5	judgment	judgment	NOUN
ftr-325	1175	6	on	on	ADP
ftr-325	1175	7	the	the	DET
ftr-325	1175	8	theory	theory	NOUN
ftr-325	1175	9	that	that	SCONJ
ftr-325	1175	10	no	no	DET
ftr-325	1175	11	part	part	NOUN
ftr-325	1175	12	of	of	ADP
ftr-325	1175	13	the	the	DET
ftr-325	1175	14	insurance	insurance	NOUN
ftr-325	1175	15	premiums	premium	NOUN
ftr-325	1175	16	was	be	AUX
ftr-325	1175	17	paid	pay	VERB
ftr-325	1175	18	to	to	PART
ftr-325	1175	19	acquire	acquire	VERB
ftr-325	1175	20	the	the	DET
ftr-325	1175	21	mutual	mutual	ADJ
ftr-325	1175	22	rights	right	NOUN
ftr-325	1175	23	under	under	ADP
ftr-325	1175	24	the	the	DET
ftr-325	1175	25	policy	policy	NOUN
ftr-325	1175	26	,	,	PUNCT
ftr-325	1175	27	and	and	CCONJ
ftr-325	1175	28	that	that	SCONJ
ftr-325	1175	29	the	the	DET
ftr-325	1175	30	entire	entire	ADJ
ftr-325	1175	31	premium	premium	NOUN
ftr-325	1175	32	was	be	AUX
ftr-325	1175	33	paid	pay	VERB
ftr-325	1175	34	to	to	PART
ftr-325	1175	35	purchase	purchase	VERB
ftr-325	1175	36	the	the	DET
ftr-325	1175	37	policy	policy	NOUN
ftr-325	1175	38	,	,	PUNCT
ftr-325	1175	39	with	with	SCONJ
ftr-325	1175	40	the	the	DET
ftr-325	1175	41	result	result	NOUN
ftr-325	1175	42	that	that	SCONJ
ftr-325	1175	43	the	the	DET
ftr-325	1175	44	stock	stock	NOUN
ftr-325	1175	45	received	receive	VERB
ftr-325	1175	46	in	in	ADP
ftr-325	1175	47	exchange	exchange	NOUN
ftr-325	1175	48	for	for	ADP
ftr-325	1175	49	the	the	DET
ftr-325	1175	50	mutual	mutual	ADJ
ftr-325	1175	51	rights	right	NOUN
ftr-325	1175	52	had	have	VERB
ftr-325	1175	53	a	a	DET
ftr-325	1175	54	zero	zero	NUM
ftr-325	1175	55	basis	basis	NOUN
ftr-325	1175	56	.	.	PUNCT
ftr-325	1176	1	the	the	DET
ftr-325	1176	2	district	district	NOUN
ftr-325	1176	3	court	court	NOUN
ftr-325	1176	4	denied	deny	VERB
ftr-325	1176	5	both	both	DET
ftr-325	1176	6	motions	motion	NOUN
ftr-325	1176	7	,	,	PUNCT
ftr-325	1176	8	holding	holding	NOUN
ftr-325	1176	9	,	,	PUNCT
ftr-325	1176	10	first	first	ADV
ftr-325	1176	11	,	,	PUNCT
ftr-325	1176	12	that	that	SCONJ
ftr-325	1176	13	the	the	DET
ftr-325	1176	14	open	open	ADJ
ftr-325	1176	15	transaction	transaction	NOUN
ftr-325	1176	16	doctrine	doctrine	NOUN
ftr-325	1176	17	did	do	AUX
ftr-325	1176	18	not	not	PART
ftr-325	1176	19	apply	apply	VERB
ftr-325	1176	20	,	,	PUNCT
ftr-325	1176	21	rejecting	reject	VERB
ftr-325	1176	22	the	the	DET
ftr-325	1176	23	court	court	NOUN
ftr-325	1176	24	of	of	ADP
ftr-325	1176	25	federal	federal	ADJ
ftr-325	1176	26	claims	claim	NOUN
ftr-325	1176	27	decision	decision	NOUN
ftr-325	1176	28	in	in	ADP
ftr-325	1176	29	fisher	fisher	PROPN
ftr-325	1176	30	v.	v.	PROPN
ftr-325	1176	31	united	united	PROPN
ftr-325	1176	32	states	states	PROPN
ftr-325	1176	33	,	,	PUNCT
ftr-325	1176	34	82	82	NUM
ftr-325	1176	35	fed	feed	VERB
ftr-325	1176	36	.	.	PUNCT
ftr-325	1177	1	cl	cl	NOUN
ftr-325	1177	2	.	.	PUNCT
ftr-325	1178	1	780	780	NUM
ftr-325	1178	2	(	(	PUNCT
ftr-325	1178	3	fed	fed	PROPN
ftr-325	1178	4	.	.	PUNCT
ftr-325	1179	1	cl	cl	NOUN
ftr-325	1179	2	.	.	PROPN
ftr-325	1179	3	2008	2008	NUM
ftr-325	1179	4	)	)	PUNCT
ftr-325	1179	5	,	,	PUNCT
ftr-325	1179	6	which	which	PRON
ftr-325	1179	7	accepted	accept	VERB
ftr-325	1179	8	the	the	DET
ftr-325	1179	9	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1179	10	argument	argument	NOUN
ftr-325	1179	11	that	that	SCONJ
ftr-325	1179	12	the	the	DET
ftr-325	1179	13	open	open	ADJ
ftr-325	1179	14	transaction	transaction	NOUN
ftr-325	1179	15	doctrine	doctrine	NOUN
ftr-325	1179	16	applied	apply	VERB
ftr-325	1179	17	,	,	PUNCT
ftr-325	1179	18	allowing	allow	VERB
ftr-325	1179	19	the	the	DET
ftr-325	1179	20	taxpayer	taxpayer	NOUN
ftr-325	1179	21	to	to	PART
ftr-325	1179	22	treat	treat	VERB
ftr-325	1179	23	all	all	PRON
ftr-325	1179	24	of	of	ADP
ftr-325	1179	25	the	the	DET
ftr-325	1179	26	premium	premium	NOUN
ftr-325	1179	27	payments	payment	NOUN
ftr-325	1179	28	he	he	PRON
ftr-325	1179	29	had	have	AUX
ftr-325	1179	30	made	make	VERB
ftr-325	1179	31	during	during	ADP
ftr-325	1179	32	the	the	DET
ftr-325	1179	33	course	course	NOUN
ftr-325	1179	34	of	of	ADP
ftr-325	1179	35	the	the	DET
ftr-325	1179	36	policy	policy	NOUN
ftr-325	1179	37	as	as	ADP
ftr-325	1179	38	capital	capital	NOUN
ftr-325	1179	39	investment	investment	NOUN
ftr-325	1179	40	where	where	SCONJ
ftr-325	1179	41	the	the	DET
ftr-325	1179	42	taxpayer	taxpayer	NOUN
ftr-325	1179	43	received	receive	VERB
ftr-325	1179	44	a	a	DET
ftr-325	1179	45	cash	cash	NOUN
ftr-325	1179	46	payment	payment	NOUN
ftr-325	1179	47	in	in	ADP
ftr-325	1179	48	exchange	exchange	NOUN
ftr-325	1179	49	for	for	ADP
ftr-325	1179	50	his	his	PRON
ftr-325	1179	51	mutual	mutual	ADJ
ftr-325	1179	52	rights	right	NOUN
ftr-325	1179	53	during	during	ADP
ftr-325	1179	54	the	the	DET
ftr-325	1179	55	demutualization	demutualization	NOUN
ftr-325	1179	56	of	of	ADP
ftr-325	1179	57	a	a	DET
ftr-325	1179	58	life	life	NOUN
ftr-325	1179	59	insurance	insurance	NOUN
ftr-325	1179	60	company	company	NOUN
ftr-325	1179	61	.	.	PUNCT
ftr-325	1180	1	the	the	DET
ftr-325	1180	2	court	court	NOUN
ftr-325	1180	3	noted	note	VERB
ftr-325	1180	4	that	that	SCONJ
ftr-325	1180	5	if	if	SCONJ
ftr-325	1180	6	the	the	DET
ftr-325	1180	7	taxpayer	taxpayer	NOUN
ftr-325	1180	8	was	be	AUX
ftr-325	1180	9	―allowed	―allowe	VERB
ftr-325	1180	10	to	to	PART
ftr-325	1180	11	use	use	VERB
ftr-325	1180	12	the	the	DET
ftr-325	1180	13	open	open	ADJ
ftr-325	1180	14	transaction	transaction	NOUN
ftr-325	1180	15	doctrine	doctrine	NOUN
ftr-325	1180	16	in	in	ADP
ftr-325	1180	17	the	the	DET
ftr-325	1180	18	context	context	NOUN
ftr-325	1180	19	of	of	ADP
ftr-325	1180	20	stock	stock	NOUN
ftr-325	1180	21	received	receive	VERB
ftr-325	1180	22	during	during	ADP
ftr-325	1180	23	demutualization	demutualization	NOUN
ftr-325	1180	24	,	,	PUNCT
ftr-325	1180	25	he	he	PRON
ftr-325	1180	26	‗is	‗is	PUNCT
ftr-325	1180	27	getting	get	VERB
ftr-325	1180	28	a	a	DET
ftr-325	1180	29	windfall	windfall	NOUN
ftr-325	1180	30	,	,	PUNCT
ftr-325	1180	31	because	because	SCONJ
ftr-325	1180	32	all	all	PRON
ftr-325	1180	33	of	of	ADP
ftr-325	1180	34	the	the	DET
ftr-325	1180	35	basis	basis	NOUN
ftr-325	1180	36	may	may	AUX
ftr-325	1180	37	be	be	AUX
ftr-325	1180	38	allocated	allocate	VERB
ftr-325	1180	39	to	to	ADP
ftr-325	1180	40	the	the	DET
ftr-325	1180	41	assets	asset	NOUN
ftr-325	1180	42	that	that	PRON
ftr-325	1180	43	will	will	AUX
ftr-325	1180	44	be	be	AUX
ftr-325	1180	45	sold	sell	VERB
ftr-325	1180	46	,	,	PUNCT
ftr-325	1180	47	while	while	SCONJ
ftr-325	1180	48	the	the	DET
ftr-325	1180	49	asset	asset	NOUN
ftr-325	1180	50	that	that	PRON
ftr-325	1180	51	does	do	AUX
ftr-325	1180	52	not	not	PART
ftr-325	1180	53	require	require	VERB
ftr-325	1180	54	basis	basis	NOUN
ftr-325	1180	55	has	have	AUX
ftr-325	1180	56	had	have	VERB
ftr-325	1180	57	its	its	PRON
ftr-325	1180	58	basis	basis	NOUN
ftr-325	1180	59	reduced	reduce	VERB
ftr-325	1180	60	.	.	PUNCT
ftr-325	1181	1	‘‖	‘‖	NOUN
ftr-325	1182	1	the	the	DET
ftr-325	1182	2	court	court	NOUN
ftr-325	1182	3	also	also	ADV
ftr-325	1182	4	rejected	reject	VERB
ftr-325	1182	5	the	the	DET
ftr-325	1182	6	government‘s	government‘s	NOUN
ftr-325	1182	7	position	position	NOUN
ftr-325	1182	8	,	,	PUNCT
ftr-325	1182	9	finding	find	VERB
ftr-325	1182	10	that	that	SCONJ
ftr-325	1182	11	the	the	DET
ftr-325	1182	12	value	value	NOUN
ftr-325	1182	13	of	of	ADP
ftr-325	1182	14	both	both	CCONJ
ftr-325	1182	15	the	the	DET
ftr-325	1182	16	mutual	mutual	ADJ
ftr-325	1182	17	rights	right	NOUN
ftr-325	1182	18	and	and	CCONJ
ftr-325	1182	19	the	the	DET
ftr-325	1182	20	policy	policy	NOUN
ftr-325	1182	21	itself	itself	PRON
ftr-325	1182	22	at	at	ADP
ftr-325	1182	23	the	the	DET
ftr-325	1182	24	time	time	NOUN
ftr-325	1182	25	of	of	ADP
ftr-325	1182	26	demutualization	demutualization	NOUN
ftr-325	1182	27	could	could	AUX
ftr-325	1182	28	be	be	AUX
ftr-325	1182	29	determined	determine	VERB
ftr-325	1182	30	.	.	PUNCT
ftr-325	1183	1	however	however	ADV
ftr-325	1183	2	,	,	PUNCT
ftr-325	1183	3	neither	neither	DET
ftr-325	1183	4	party	party	NOUN
ftr-325	1183	5	had	have	AUX
ftr-325	1183	6	presented	present	VERB
ftr-325	1183	7	evidence	evidence	NOUN
ftr-325	1183	8	from	from	ADP
ftr-325	1183	9	which	which	PRON
ftr-325	1183	10	the	the	DET
ftr-325	1183	11	court	court	NOUN
ftr-325	1183	12	could	could	AUX
ftr-325	1183	13	equitably	equitably	ADV
ftr-325	1183	14	apportion	apportion	VERB
ftr-325	1183	15	the	the	DET
ftr-325	1183	16	premiums	premium	NOUN
ftr-325	1183	17	paid	pay	VERB
ftr-325	1183	18	before	before	ADP
ftr-325	1183	19	demutualization	demutualization	NOUN
ftr-325	1183	20	as	as	ADP
ftr-325	1183	21	basis	basis	NOUN
ftr-325	1183	22	in	in	ADP
ftr-325	1183	23	the	the	DET
ftr-325	1183	24	mutual	mutual	ADJ
ftr-325	1183	25	rights	right	NOUN
ftr-325	1183	26	and	and	CCONJ
ftr-325	1183	27	basis	basis	NOUN
ftr-325	1183	28	in	in	ADP
ftr-325	1183	29	the	the	DET
ftr-325	1183	30	policies	policy	NOUN
ftr-325	1183	31	themselves	themselves	PRON
ftr-325	1183	32	.	.	PUNCT
ftr-325	1184	1	the	the	DET
ftr-325	1184	2	court	court	NOUN
ftr-325	1184	3	instructed	instruct	VERB
ftr-325	1184	4	the	the	DET
ftr-325	1184	5	parties	party	NOUN
ftr-325	1184	6	to	to	PART
ftr-325	1184	7	bring	bring	VERB
ftr-325	1184	8	forward	forward	ADV
ftr-325	1184	9	arguments	argument	NOUN
ftr-325	1184	10	for	for	ADP
ftr-325	1184	11	choosing	choose	VERB
ftr-325	1184	12	between	between	ADP
ftr-325	1184	13	two	two	NUM
ftr-325	1184	14	different	different	ADJ
ftr-325	1184	15	valuation	valuation	NOUN
ftr-325	1184	16	methods	method	NOUN
ftr-325	1184	17	:	:	PUNCT
ftr-325	1184	18	(	(	PUNCT
ftr-325	1184	19	1	1	X
ftr-325	1184	20	)	)	PUNCT
ftr-325	1184	21	compare	compare	VERB
ftr-325	1184	22	the	the	DET
ftr-325	1184	23	cost	cost	NOUN
ftr-325	1184	24	of	of	ADP
ftr-325	1184	25	the	the	DET
ftr-325	1184	26	policies	policy	NOUN
ftr-325	1184	27	to	to	ADP
ftr-325	1184	28	the	the	DET
ftr-325	1184	29	cost	cost	NOUN
ftr-325	1184	30	of	of	ADP
ftr-325	1184	31	comparable	comparable	ADJ
ftr-325	1184	32	policies	policy	NOUN
ftr-325	1184	33	issued	issue	VERB
ftr-325	1184	34	by	by	ADP
ftr-325	1184	35	non	non	ADJ
ftr-325	1184	36	-	-	ADJ
ftr-325	1184	37	mutual	mutual	ADJ
ftr-325	1184	38	insurance	insurance	NOUN
ftr-325	1184	39	companies	company	NOUN
ftr-325	1184	40	at	at	ADP
ftr-325	1184	41	the	the	DET
ftr-325	1184	42	time	time	NOUN
ftr-325	1184	43	of	of	ADP
ftr-325	1184	44	issuance	issuance	NOUN
ftr-325	1184	45	;	;	PUNCT
ftr-325	1184	46	or	or	CCONJ
ftr-325	1184	47	(	(	PUNCT
ftr-325	1184	48	2	2	X
ftr-325	1184	49	)	)	PUNCT
ftr-325	1184	50	comparing	compare	VERB
ftr-325	1184	51	the	the	DET
ftr-325	1184	52	market	market	NOUN
ftr-325	1184	53	558	558	NUM
ftr-325	1184	54	florida	florida	PROPN
ftr-325	1184	55	tax	tax	NOUN
ftr-325	1184	56	review	review	NOUN
ftr-325	1184	57	[	[	X
ftr-325	1184	58	vol	vol	NOUN
ftr-325	1184	59	.	.	PUNCT
ftr-325	1185	1	13:10	13:10	NUM
ftr-325	1185	2	value	value	NOUN
ftr-325	1185	3	of	of	ADP
ftr-325	1185	4	the	the	DET
ftr-325	1185	5	policy	policy	NOUN
ftr-325	1185	6	and	and	CCONJ
ftr-325	1185	7	the	the	DET
ftr-325	1185	8	stock	stock	NOUN
ftr-325	1185	9	at	at	ADP
ftr-325	1185	10	the	the	DET
ftr-325	1185	11	time	time	NOUN
ftr-325	1185	12	of	of	ADP
ftr-325	1185	13	demutualization	demutualization	NOUN
ftr-325	1185	14	,	,	PUNCT
ftr-325	1185	15	and	and	CCONJ
ftr-325	1185	16	applying	apply	VERB
ftr-325	1185	17	that	that	DET
ftr-325	1185	18	ratio	ratio	NOUN
ftr-325	1185	19	to	to	ADP
ftr-325	1185	20	the	the	DET
ftr-325	1185	21	premium	premium	NOUN
ftr-325	1185	22	payments	payment	NOUN
ftr-325	1185	23	.	.	PUNCT
ftr-325	1186	1	4	4	X
ftr-325	1186	2	.	.	X
ftr-325	1186	3	should	should	AUX
ftr-325	1186	4	the	the	DET
ftr-325	1186	5	name	name	NOUN
ftr-325	1186	6	of	of	ADP
ftr-325	1186	7	the	the	DET
ftr-325	1186	8	promoter	promoter	NOUN
ftr-325	1186	9	of	of	ADP
ftr-325	1186	10	this	this	DET
ftr-325	1186	11	tax	tax	NOUN
ftr-325	1186	12	scam	scam	NOUN
ftr-325	1186	13	have	have	AUX
ftr-325	1186	14	been	be	AUX
ftr-325	1186	15	―devious,‖	―devious,‖	NOUN
ftr-325	1186	16	instead	instead	ADV
ftr-325	1186	17	of	of	ADP
ftr-325	1186	18	―derivium?‖	―derivium?‖	PROPN
ftr-325	1186	19	calloway	calloway	PROPN
ftr-325	1186	20	v.	v.	PROPN
ftr-325	1186	21	commissioner	commissioner	PROPN
ftr-325	1186	22	,	,	PUNCT
ftr-325	1186	23	135	135	NUM
ftr-325	1186	24	t.c	t.c	PROPN
ftr-325	1186	25	.	.	PROPN
ftr-325	1186	26	26	26	NUM
ftr-325	1186	27	(	(	PUNCT
ftr-325	1186	28	7/8/10	7/8/10	NUM
ftr-325	1186	29	)	)	PUNCT
ftr-325	1186	30	(	(	PUNCT
ftr-325	1186	31	reviewed	review	VERB
ftr-325	1186	32	)	)	PUNCT
ftr-325	1186	33	.	.	PUNCT
ftr-325	1187	1	in	in	ADP
ftr-325	1187	2	2001	2001	NUM
ftr-325	1187	3	the	the	DET
ftr-325	1187	4	taxpayer	taxpayer	NOUN
ftr-325	1187	5	entered	enter	VERB
ftr-325	1187	6	into	into	ADP
ftr-325	1187	7	an	an	DET
ftr-325	1187	8	agreement	agreement	NOUN
ftr-325	1187	9	with	with	ADP
ftr-325	1187	10	derivium	derivium	PROPN
ftr-325	1187	11	capital	capital	PROPN
ftr-325	1187	12	llc	llc	PROPN
ftr-325	1187	13	pursuant	pursuant	VERB
ftr-325	1187	14	to	to	ADP
ftr-325	1187	15	which	which	PRON
ftr-325	1187	16	he	he	PRON
ftr-325	1187	17	transferred	transfer	VERB
ftr-325	1187	18	990	990	NUM
ftr-325	1187	19	shares	share	NOUN
ftr-325	1187	20	of	of	ADP
ftr-325	1187	21	ibm	ibm	PROPN
ftr-325	1187	22	common	common	ADJ
ftr-325	1187	23	stock	stock	NOUN
ftr-325	1187	24	to	to	PART
ftr-325	1187	25	derivium	derivium	NOUN
ftr-325	1187	26	under	under	ADP
ftr-325	1187	27	its	its	PRON
ftr-325	1187	28	90	90	NUM
ftr-325	1187	29	-	-	PUNCT
ftr-325	1187	30	percent	percent	NOUN
ftr-325	1187	31	-	-	PUNCT
ftr-325	1187	32	stock	stock	NOUN
ftr-325	1187	33	-	-	PUNCT
ftr-325	1187	34	loan	loan	NOUN
ftr-325	1187	35	program	program	NOUN
ftr-325	1187	36	.	.	PUNCT
ftr-325	1188	1	the	the	DET
ftr-325	1188	2	terms	term	NOUN
ftr-325	1188	3	of	of	ADP
ftr-325	1188	4	the	the	DET
ftr-325	1188	5	agreement	agreement	NOUN
ftr-325	1188	6	characterized	characterize	VERB
ftr-325	1188	7	the	the	DET
ftr-325	1188	8	transaction	transaction	NOUN
ftr-325	1188	9	as	as	ADP
ftr-325	1188	10	a	a	DET
ftr-325	1188	11	loan	loan	NOUN
ftr-325	1188	12	,	,	PUNCT
ftr-325	1188	13	with	with	SCONJ
ftr-325	1188	14	the	the	DET
ftr-325	1188	15	ibm	ibm	PROPN
ftr-325	1188	16	stock	stock	NOUN
ftr-325	1188	17	pledged	pledge	VERB
ftr-325	1188	18	as	as	ADP
ftr-325	1188	19	collateral	collateral	NOUN
ftr-325	1188	20	.	.	PUNCT
ftr-325	1189	1	(	(	PUNCT
ftr-325	1189	2	derivium	derivium	NOUN
ftr-325	1189	3	was	be	AUX
ftr-325	1189	4	not	not	PART
ftr-325	1189	5	registered	register	VERB
ftr-325	1189	6	with	with	ADP
ftr-325	1189	7	the	the	DET
ftr-325	1189	8	new	new	PROPN
ftr-325	1189	9	york	york	PROPN
ftr-325	1189	10	stock	stock	PROPN
ftr-325	1189	11	exchange	exchange	PROPN
ftr-325	1189	12	or	or	CCONJ
ftr-325	1189	13	the	the	DET
ftr-325	1189	14	national	national	PROPN
ftr-325	1189	15	association	association	PROPN
ftr-325	1189	16	of	of	ADP
ftr-325	1189	17	securities	security	NOUN
ftr-325	1189	18	dealers	dealer	NOUN
ftr-325	1189	19	/	/	SYM
ftr-325	1189	20	financial	financial	ADJ
ftr-325	1189	21	industry	industry	NOUN
ftr-325	1189	22	regulatory	regulatory	ADJ
ftr-325	1189	23	authority	authority	NOUN
ftr-325	1189	24	.	.	PUNCT
ftr-325	1189	25	)	)	PUNCT
ftr-325	1190	1	the	the	DET
ftr-325	1190	2	purported	purport	VERB
ftr-325	1190	3	loan	loan	NOUN
ftr-325	1190	4	was	be	AUX
ftr-325	1190	5	nonrecourse	nonrecourse	NOUN
ftr-325	1190	6	;	;	PUNCT
ftr-325	1190	7	interest	interest	NOUN
ftr-325	1190	8	accrued	accrue	VERB
ftr-325	1190	9	but	but	CCONJ
ftr-325	1190	10	was	be	AUX
ftr-325	1190	11	not	not	PART
ftr-325	1190	12	payable	payable	ADJ
ftr-325	1190	13	until	until	ADP
ftr-325	1190	14	maturity	maturity	NOUN
ftr-325	1190	15	;	;	PUNCT
ftr-325	1190	16	all	all	DET
ftr-325	1190	17	dividends	dividend	NOUN
ftr-325	1190	18	were	be	AUX
ftr-325	1190	19	applied	apply	VERB
ftr-325	1190	20	against	against	ADP
ftr-325	1190	21	interest	interest	NOUN
ftr-325	1190	22	due	due	ADJ
ftr-325	1190	23	;	;	PUNCT
ftr-325	1190	24	prepayment	prepayment	NOUN
ftr-325	1190	25	during	during	ADP
ftr-325	1190	26	the	the	DET
ftr-325	1190	27	3	3	NUM
ftr-325	1190	28	-	-	PUNCT
ftr-325	1190	29	year	year	NOUN
ftr-325	1190	30	term	term	NOUN
ftr-325	1190	31	of	of	ADP
ftr-325	1190	32	the	the	DET
ftr-325	1190	33	purported	purport	VERB
ftr-325	1190	34	loan	loan	NOUN
ftr-325	1190	35	was	be	AUX
ftr-325	1190	36	prohibited	prohibit	VERB
ftr-325	1190	37	.	.	PUNCT
ftr-325	1191	1	the	the	DET
ftr-325	1191	2	terms	term	NOUN
ftr-325	1191	3	of	of	ADP
ftr-325	1191	4	the	the	DET
ftr-325	1191	5	agreement	agreement	NOUN
ftr-325	1191	6	allowed	allow	VERB
ftr-325	1191	7	derivium	derivium	NOUN
ftr-325	1191	8	to	to	PART
ftr-325	1191	9	sell	sell	VERB
ftr-325	1191	10	the	the	DET
ftr-325	1191	11	stock	stock	NOUN
ftr-325	1191	12	and	and	CCONJ
ftr-325	1191	13	retain	retain	VERB
ftr-325	1191	14	the	the	DET
ftr-325	1191	15	proceeds	proceed	NOUN
ftr-325	1191	16	,	,	PUNCT
ftr-325	1191	17	which	which	PRON
ftr-325	1191	18	it	it	PRON
ftr-325	1191	19	did	do	VERB
ftr-325	1191	20	immediately	immediately	ADV
ftr-325	1191	21	upon	upon	SCONJ
ftr-325	1191	22	receipt	receipt	NOUN
ftr-325	1191	23	,	,	PUNCT
ftr-325	1191	24	receiving	receive	VERB
ftr-325	1191	25	$	$	SYM
ftr-325	1191	26	103,918.18	103,918.18	NUM
ftr-325	1191	27	.	.	PUNCT
ftr-325	1192	1	the	the	DET
ftr-325	1192	2	taxpayer	taxpayer	NOUN
ftr-325	1192	3	received	receive	VERB
ftr-325	1192	4	$	$	SYM
ftr-325	1192	5	93,586.23	93,586.23	NUM
ftr-325	1192	6	from	from	ADP
ftr-325	1192	7	derivium	derivium	NOUN
ftr-325	1192	8	,	,	PUNCT
ftr-325	1192	9	the	the	DET
ftr-325	1192	10	amount	amount	NOUN
ftr-325	1192	11	of	of	ADP
ftr-325	1192	12	the	the	DET
ftr-325	1192	13	payment	payment	NOUN
ftr-325	1192	14	being	be	AUX
ftr-325	1192	15	determined	determine	VERB
ftr-325	1192	16	,	,	PUNCT
ftr-325	1192	17	and	and	CCONJ
ftr-325	1192	18	payment	payment	NOUN
ftr-325	1192	19	being	be	AUX
ftr-325	1192	20	made	make	VERB
ftr-325	1192	21	,	,	PUNCT
ftr-325	1192	22	only	only	ADV
ftr-325	1192	23	after	after	ADP
ftr-325	1192	24	derivium	derivium	NOUN
ftr-325	1192	25	had	have	AUX
ftr-325	1192	26	sold	sell	VERB
ftr-325	1192	27	the	the	DET
ftr-325	1192	28	stock	stock	NOUN
ftr-325	1192	29	.	.	PUNCT
ftr-325	1193	1	upon	upon	SCONJ
ftr-325	1193	2	maturity	maturity	NOUN
ftr-325	1193	3	of	of	ADP
ftr-325	1193	4	the	the	DET
ftr-325	1193	5	―loan,‖	―loan,‖	NOUN
ftr-325	1193	6	the	the	DET
ftr-325	1193	7	taxpayer	taxpayer	NOUN
ftr-325	1193	8	had	have	VERB
ftr-325	1193	9	the	the	DET
ftr-325	1193	10	option	option	NOUN
ftr-325	1193	11	of	of	ADP
ftr-325	1193	12	(	(	PUNCT
ftr-325	1193	13	1	1	X
ftr-325	1193	14	)	)	PUNCT
ftr-325	1193	15	paying	pay	VERB
ftr-325	1193	16	the	the	DET
ftr-325	1193	17	balance	balance	NOUN
ftr-325	1193	18	due	due	ADJ
ftr-325	1193	19	and	and	CCONJ
ftr-325	1193	20	having	have	VERB
ftr-325	1193	21	an	an	DET
ftr-325	1193	22	equivalent	equivalent	ADJ
ftr-325	1193	23	amount	amount	NOUN
ftr-325	1193	24	of	of	ADP
ftr-325	1193	25	ibm	ibm	PROPN
ftr-325	1193	26	stock	stock	NOUN
ftr-325	1193	27	returned	return	VERB
ftr-325	1193	28	to	to	ADP
ftr-325	1193	29	him	he	PRON
ftr-325	1193	30	,	,	PUNCT
ftr-325	1193	31	(	(	PUNCT
ftr-325	1193	32	2	2	X
ftr-325	1193	33	)	)	PUNCT
ftr-325	1193	34	renewing	renew	VERB
ftr-325	1193	35	the	the	DET
ftr-325	1193	36	purported	purport	VERB
ftr-325	1193	37	loan	loan	NOUN
ftr-325	1193	38	for	for	ADP
ftr-325	1193	39	an	an	DET
ftr-325	1193	40	additional	additional	ADJ
ftr-325	1193	41	term	term	NOUN
ftr-325	1193	42	,	,	PUNCT
ftr-325	1193	43	or	or	CCONJ
ftr-325	1193	44	(	(	PUNCT
ftr-325	1193	45	3	3	X
ftr-325	1193	46	)	)	PUNCT
ftr-325	1193	47	satisfying	satisfy	VERB
ftr-325	1193	48	the	the	DET
ftr-325	1193	49	―loan‖	―loan‖	PROPN
ftr-325	1193	50	by	by	ADP
ftr-325	1193	51	surrendering	surrender	VERB
ftr-325	1193	52	any	any	DET
ftr-325	1193	53	right	right	NOUN
ftr-325	1193	54	to	to	PART
ftr-325	1193	55	receive	receive	VERB
ftr-325	1193	56	ibm	ibm	PROPN
ftr-325	1193	57	stock	stock	NOUN
ftr-325	1193	58	.	.	PUNCT
ftr-325	1194	1	at	at	ADP
ftr-325	1194	2	maturity	maturity	NOUN
ftr-325	1194	3	in	in	ADP
ftr-325	1194	4	august	august	PROPN
ftr-325	1194	5	2004	2004	NUM
ftr-325	1194	6	the	the	DET
ftr-325	1194	7	balance	balance	NOUN
ftr-325	1194	8	due	due	ADJ
ftr-325	1194	9	was	be	AUX
ftr-325	1194	10	$	$	SYM
ftr-325	1194	11	124,429.09	124,429.09	NUM
ftr-325	1194	12	,	,	PUNCT
ftr-325	1194	13	which	which	PRON
ftr-325	1194	14	was	be	AUX
ftr-325	1194	15	$	$	SYM
ftr-325	1194	16	40,924.57	40,924.57	NUM
ftr-325	1194	17	more	more	ADJ
ftr-325	1194	18	than	than	ADP
ftr-325	1194	19	the	the	DET
ftr-325	1194	20	then	then	ADV
ftr-325	1194	21	$	$	SYM
ftr-325	1194	22	83,318.40	83,318.40	NUM
ftr-325	1194	23	value	value	NOUN
ftr-325	1194	24	of	of	ADP
ftr-325	1194	25	the	the	DET
ftr-325	1194	26	ibm	ibm	PROPN
ftr-325	1194	27	stock	stock	NOUN
ftr-325	1194	28	.	.	PUNCT
ftr-325	1195	1	(	(	PUNCT
ftr-325	1195	2	derivium	derivium	NOUN
ftr-325	1195	3	had	have	AUX
ftr-325	1195	4	credited	credit	VERB
ftr-325	1195	5	against	against	ADP
ftr-325	1195	6	the	the	DET
ftr-325	1195	7	accrued	accrue	VERB
ftr-325	1195	8	interest	interest	NOUN
ftr-325	1195	9	the	the	DET
ftr-325	1195	10	amount	amount	NOUN
ftr-325	1195	11	of	of	ADP
ftr-325	1195	12	dividends	dividend	NOUN
ftr-325	1195	13	that	that	PRON
ftr-325	1195	14	would	would	AUX
ftr-325	1195	15	have	have	AUX
ftr-325	1195	16	been	be	AUX
ftr-325	1195	17	received	receive	VERB
ftr-325	1195	18	had	have	VERB
ftr-325	1195	19	the	the	DET
ftr-325	1195	20	stock	stock	NOUN
ftr-325	1195	21	not	not	PART
ftr-325	1195	22	been	be	AUX
ftr-325	1195	23	sold	sell	VERB
ftr-325	1195	24	,	,	PUNCT
ftr-325	1195	25	but	but	CCONJ
ftr-325	1195	26	the	the	DET
ftr-325	1195	27	taxpayer	taxpayer	NOUN
ftr-325	1195	28	never	never	ADV
ftr-325	1195	29	received	receive	VERB
ftr-325	1195	30	a	a	DET
ftr-325	1195	31	form-1099	form-1099	NOUN
ftr-325	1195	32	-	-	PUNCT
ftr-325	1195	33	div	div	NOUN
ftr-325	1195	34	or	or	CCONJ
ftr-325	1195	35	included	include	VERB
ftr-325	1195	36	any	any	DET
ftr-325	1195	37	dividends	dividend	NOUN
ftr-325	1195	38	in	in	ADP
ftr-325	1195	39	income	income	NOUN
ftr-325	1195	40	.	.	PUNCT
ftr-325	1195	41	)	)	PUNCT
ftr-325	1196	1	the	the	DET
ftr-325	1196	2	taxpayer	taxpayer	NOUN
ftr-325	1196	3	elected	elect	VERB
ftr-325	1196	4	to	to	PART
ftr-325	1196	5	satisfy	satisfy	VERB
ftr-325	1196	6	his	his	PRON
ftr-325	1196	7	purported	purport	VERB
ftr-325	1196	8	loan	loan	NOUN
ftr-325	1196	9	by	by	ADP
ftr-325	1196	10	surrendering	surrender	VERB
ftr-325	1196	11	any	any	DET
ftr-325	1196	12	right	right	NOUN
ftr-325	1196	13	to	to	PART
ftr-325	1196	14	receive	receive	VERB
ftr-325	1196	15	ibm	ibm	PROPN
ftr-325	1196	16	stock	stock	NOUN
ftr-325	1196	17	.	.	PUNCT
ftr-325	1197	1	the	the	DET
ftr-325	1197	2	taxpayer	taxpayer	NOUN
ftr-325	1197	3	never	never	ADV
ftr-325	1197	4	made	make	VERB
ftr-325	1197	5	any	any	DET
ftr-325	1197	6	payments	payment	NOUN
ftr-325	1197	7	toward	toward	ADP
ftr-325	1197	8	either	either	CCONJ
ftr-325	1197	9	principal	principal	NOUN
ftr-325	1197	10	or	or	CCONJ
ftr-325	1197	11	interest	interest	NOUN
ftr-325	1197	12	on	on	ADP
ftr-325	1197	13	the	the	DET
ftr-325	1197	14	purported	purport	VERB
ftr-325	1197	15	loan	loan	NOUN
ftr-325	1197	16	.	.	PUNCT
ftr-325	1198	1	citing	cite	VERB
ftr-325	1198	2	commissioner	commissioner	PROPN
ftr-325	1198	3	v.	v.	ADP
ftr-325	1198	4	court	court	PROPN
ftr-325	1198	5	holding	holding	PROPN
ftr-325	1198	6	co.	co.	PROPN
ftr-325	1198	7	,	,	PUNCT
ftr-325	1198	8	324	324	NUM
ftr-325	1198	9	u.s	u.s	PROPN
ftr-325	1198	10	.	.	PROPN
ftr-325	1198	11	331	331	NUM
ftr-325	1198	12	(	(	PUNCT
ftr-325	1198	13	1945	1945	NUM
ftr-325	1198	14	)	)	PUNCT
ftr-325	1198	15	,	,	PUNCT
ftr-325	1198	16	and	and	CCONJ
ftr-325	1198	17	gregory	gregory	PROPN
ftr-325	1198	18	v.	v.	ADP
ftr-325	1198	19	helvering	helvering	PROPN
ftr-325	1198	20	,	,	PUNCT
ftr-325	1198	21	293	293	NUM
ftr-325	1198	22	u.s	u.s	PROPN
ftr-325	1198	23	.	.	PROPN
ftr-325	1198	24	465	465	NUM
ftr-325	1198	25	(	(	PUNCT
ftr-325	1198	26	1935	1935	NUM
ftr-325	1198	27	)	)	PUNCT
ftr-325	1198	28	,	,	PUNCT
ftr-325	1198	29	for	for	ADP
ftr-325	1198	30	the	the	DET
ftr-325	1198	31	proposition	proposition	NOUN
ftr-325	1198	32	that	that	SCONJ
ftr-325	1198	33	substance	substance	NOUN
ftr-325	1198	34	controls	control	VERB
ftr-325	1198	35	over	over	ADP
ftr-325	1198	36	form	form	NOUN
ftr-325	1198	37	,	,	PUNCT
ftr-325	1198	38	the	the	DET
ftr-325	1198	39	tax	tax	NOUN
ftr-325	1198	40	court	court	NOUN
ftr-325	1198	41	,	,	PUNCT
ftr-325	1198	42	in	in	ADP
ftr-325	1198	43	a	a	DET
ftr-325	1198	44	reviewed	review	VERB
ftr-325	1198	45	opinion	opinion	NOUN
ftr-325	1198	46	by	by	ADP
ftr-325	1198	47	judge	judge	PROPN
ftr-325	1198	48	ruwe	ruwe	PROPN
ftr-325	1198	49	(	(	PUNCT
ftr-325	1198	50	with	with	ADP
ftr-325	1198	51	no	no	DET
ftr-325	1198	52	dissents	dissent	NOUN
ftr-325	1198	53	but	but	CCONJ
ftr-325	1198	54	with	with	ADP
ftr-325	1198	55	judges	judge	NOUN
ftr-325	1198	56	halpern	halpern	PROPN
ftr-325	1198	57	,	,	PUNCT
ftr-325	1198	58	wherry	wherry	PROPN
ftr-325	1198	59	,	,	PUNCT
ftr-325	1198	60	and	and	CCONJ
ftr-325	1198	61	holmes	holmes	PROPN
ftr-325	1198	62	concurring	concur	VERB
ftr-325	1198	63	in	in	ADP
ftr-325	1198	64	result	result	NOUN
ftr-325	1198	65	only	only	ADV
ftr-325	1198	66	)	)	PUNCT
ftr-325	1198	67	,	,	PUNCT
ftr-325	1198	68	held	hold	VERB
ftr-325	1198	69	that	that	SCONJ
ftr-325	1198	70	the	the	DET
ftr-325	1198	71	2001	2001	NUM
ftr-325	1198	72	transaction	transaction	NOUN
ftr-325	1198	73	between	between	ADP
ftr-325	1198	74	taxpayer	taxpayer	NOUN
ftr-325	1198	75	and	and	CCONJ
ftr-325	1198	76	derivium	derivium	NOUN
ftr-325	1198	77	was	be	AUX
ftr-325	1198	78	a	a	DET
ftr-325	1198	79	sale	sale	NOUN
ftr-325	1198	80	,	,	PUNCT
ftr-325	1198	81	not	not	PART
ftr-325	1198	82	a	a	DET
ftr-325	1198	83	loan	loan	NOUN
ftr-325	1198	84	,	,	PUNCT
ftr-325	1198	85	under	under	ADP
ftr-325	1198	86	the	the	DET
ftr-325	1198	87	test	test	NOUN
ftr-325	1198	88	factors	factor	NOUN
ftr-325	1198	89	set	set	VERB
ftr-325	1198	90	forth	forth	ADP
ftr-325	1198	91	in	in	ADP
ftr-325	1198	92	grodt	grodt	PROPN
ftr-325	1198	93	&	&	CCONJ
ftr-325	1198	94	mckay	mckay	PROPN
ftr-325	1198	95	realty	realty	PROPN
ftr-325	1198	96	,	,	PUNCT
ftr-325	1198	97	inc	inc	PROPN
ftr-325	1198	98	.	.	PROPN
ftr-325	1199	1	v.	v.	PROPN
ftr-325	1199	2	commissioner	commissioner	PROPN
ftr-325	1199	3	,	,	PUNCT
ftr-325	1199	4	77	77	NUM
ftr-325	1199	5	t.c	t.c	PROPN
ftr-325	1199	6	.	.	PROPN
ftr-325	1199	7	1221	1221	NUM
ftr-325	1199	8	(	(	PUNCT
ftr-325	1199	9	1981	1981	NUM
ftr-325	1199	10	)	)	PUNCT
ftr-325	1199	11	.	.	PUNCT
ftr-325	1200	1	the	the	DET
ftr-325	1200	2	taxpayer	taxpayer	NOUN
ftr-325	1200	3	had	have	AUX
ftr-325	1200	4	transferred	transfer	VERB
ftr-325	1200	5	all	all	DET
ftr-325	1200	6	the	the	DET
ftr-325	1200	7	benefits	benefit	NOUN
ftr-325	1200	8	and	and	CCONJ
ftr-325	1200	9	burdens	burden	NOUN
ftr-325	1200	10	of	of	ADP
ftr-325	1200	11	ownership	ownership	NOUN
ftr-325	1200	12	of	of	ADP
ftr-325	1200	13	the	the	DET
ftr-325	1200	14	stock	stock	NOUN
ftr-325	1200	15	to	to	ADP
ftr-325	1200	16	derivium	derivium	NOUN
ftr-325	1200	17	.	.	PUNCT
ftr-325	1201	1	legal	legal	ADJ
ftr-325	1201	2	and	and	CCONJ
ftr-325	1201	3	equitable	equitable	ADJ
ftr-325	1201	4	title	title	NOUN
ftr-325	1201	5	,	,	PUNCT
ftr-325	1201	6	as	as	ADV
ftr-325	1201	7	well	well	ADV
ftr-325	1201	8	as	as	ADP
ftr-325	1201	9	possession	possession	NOUN
ftr-325	1201	10	and	and	CCONJ
ftr-325	1201	11	control	control	NOUN
ftr-325	1201	12	of	of	ADP
ftr-325	1201	13	the	the	DET
ftr-325	1201	14	stock	stock	NOUN
ftr-325	1201	15	were	be	AUX
ftr-325	1201	16	transferred	transfer	VERB
ftr-325	1201	17	in	in	ADP
ftr-325	1201	18	exchange	exchange	NOUN
ftr-325	1201	19	for	for	ADP
ftr-325	1201	20	$	$	SYM
ftr-325	1201	21	93,586.23	93,586.23	NUM
ftr-325	1201	22	with	with	ADP
ftr-325	1201	23	no	no	DET
ftr-325	1201	24	obligation	obligation	NOUN
ftr-325	1201	25	to	to	PART
ftr-325	1201	26	repay	repay	VERB
ftr-325	1201	27	that	that	DET
ftr-325	1201	28	amount	amount	NOUN
ftr-325	1201	29	.	.	PUNCT
ftr-325	1202	1	―at	―at	PROPN
ftr-325	1202	2	best	good	ADJ
ftr-325	1203	1	[	[	X
ftr-325	1203	2	the	the	DET
ftr-325	1203	3	taxpayer	taxpayer	NOUN
ftr-325	1203	4	]	]	PUNCT
ftr-325	1203	5	had	have	VERB
ftr-325	1203	6	an	an	DET
ftr-325	1203	7	option	option	NOUN
ftr-325	1203	8	to	to	PART
ftr-325	1203	9	purchase	purchase	VERB
ftr-325	1203	10	an	an	DET
ftr-325	1203	11	equivalent	equivalent	ADJ
ftr-325	1203	12	number	number	NOUN
ftr-325	1203	13	of	of	ADP
ftr-325	1203	14	ibm	ibm	PROPN
ftr-325	1203	15	shares	share	NOUN
ftr-325	1203	16	after	after	ADP
ftr-325	1203	17	3	3	NUM
ftr-325	1203	18	years	year	NOUN
ftr-325	1203	19	at	at	ADP
ftr-325	1203	20	a	a	DET
ftr-325	1203	21	price	price	NOUN
ftr-325	1203	22	equivalent	equivalent	ADJ
ftr-325	1203	23	to	to	ADP
ftr-325	1203	24	$	$	SYM
ftr-325	1203	25	93,586.23	93,586.23	NUM
ftr-325	1203	26	plus	plus	CCONJ
ftr-325	1203	27	‗interest	‗inter	ADJ
ftr-325	1203	28	.	.	PUNCT
ftr-325	1204	1	‘‖	‘‖	NOUN
ftr-325	1205	1	the	the	DET
ftr-325	1205	2	transaction	transaction	NOUN
ftr-325	1205	3	was	be	AUX
ftr-325	1205	4	not	not	PART
ftr-325	1205	5	a	a	DET
ftr-325	1205	6	true	true	ADJ
ftr-325	1205	7	loan	loan	NOUN
ftr-325	1205	8	because	because	SCONJ
ftr-325	1205	9	2013	2013	NUM
ftr-325	1205	10	]	]	PUNCT
ftr-325	1205	11	recent	recent	ADJ
ftr-325	1205	12	developments	development	NOUN
ftr-325	1205	13	in	in	ADP
ftr-325	1205	14	federal	federal	ADJ
ftr-325	1205	15	income	income	NOUN
ftr-325	1205	16	taxation	taxation	NOUN
ftr-325	1205	17	559	559	NUM
ftr-325	1205	18	―[f]or	―[f]or	NOUN
ftr-325	1205	19	a	a	DET
ftr-325	1205	20	transaction	transaction	NOUN
ftr-325	1205	21	to	to	PART
ftr-325	1205	22	be	be	AUX
ftr-325	1205	23	a	a	DET
ftr-325	1205	24	bona	bona	ADJ
ftr-325	1205	25	fide	fide	ADJ
ftr-325	1205	26	loan	loan	NOUN
ftr-325	1205	27	the	the	DET
ftr-325	1205	28	parties	party	NOUN
ftr-325	1205	29	must	must	AUX
ftr-325	1205	30	have	have	AUX
ftr-325	1205	31	actually	actually	ADV
ftr-325	1205	32	intended	intend	VERB
ftr-325	1205	33	to	to	PART
ftr-325	1205	34	establish	establish	VERB
ftr-325	1205	35	a	a	DET
ftr-325	1205	36	debtor	debtor	NOUN
ftr-325	1205	37	-	-	PUNCT
ftr-325	1205	38	creditor	creditor	NOUN
ftr-325	1205	39	relationship	relationship	NOUN
ftr-325	1205	40	at	at	ADP
ftr-325	1205	41	the	the	DET
ftr-325	1205	42	time	time	NOUN
ftr-325	1205	43	the	the	DET
ftr-325	1205	44	funds	fund	NOUN
ftr-325	1205	45	were	be	AUX
ftr-325	1205	46	advanced.‖	advanced.‖	VERB
ftr-325	1205	47	there	there	PRON
ftr-325	1205	48	was	be	VERB
ftr-325	1205	49	no	no	DET
ftr-325	1205	50	such	such	ADJ
ftr-325	1205	51	intent	intent	NOUN
ftr-325	1205	52	.	.	PUNCT
ftr-325	1206	1	after	after	ADP
ftr-325	1206	2	the	the	DET
ftr-325	1206	3	2001	2001	NUM
ftr-325	1206	4	transaction	transaction	NOUN
ftr-325	1206	5	the	the	DET
ftr-325	1206	6	taxpayer	taxpayer	NOUN
ftr-325	1206	7	never	never	ADV
ftr-325	1206	8	treated	treat	VERB
ftr-325	1206	9	the	the	DET
ftr-325	1206	10	transaction	transaction	NOUN
ftr-325	1206	11	as	as	ADP
ftr-325	1206	12	a	a	DET
ftr-325	1206	13	loan	loan	NOUN
ftr-325	1206	14	;	;	PUNCT
ftr-325	1206	15	in	in	ADP
ftr-325	1206	16	2004	2004	NUM
ftr-325	1206	17	he	he	PRON
ftr-325	1206	18	did	do	AUX
ftr-325	1206	19	not	not	PART
ftr-325	1206	20	report	report	VERB
ftr-325	1206	21	either	either	CCONJ
ftr-325	1206	22	a	a	DET
ftr-325	1206	23	sale	sale	NOUN
ftr-325	1206	24	of	of	ADP
ftr-325	1206	25	the	the	DET
ftr-325	1206	26	stock	stock	NOUN
ftr-325	1206	27	or	or	CCONJ
ftr-325	1206	28	cancellation	cancellation	NOUN
ftr-325	1206	29	of	of	ADP
ftr-325	1206	30	debt	debt	NOUN
ftr-325	1206	31	income	income	NOUN
ftr-325	1206	32	,	,	PUNCT
ftr-325	1206	33	positions	position	NOUN
ftr-325	1206	34	which	which	PRON
ftr-325	1206	35	were	be	AUX
ftr-325	1206	36	inconsistent	inconsistent	ADJ
ftr-325	1206	37	with	with	ADP
ftr-325	1206	38	treating	treat	VERB
ftr-325	1206	39	the	the	DET
ftr-325	1206	40	transaction	transaction	NOUN
ftr-325	1206	41	as	as	ADP
ftr-325	1206	42	a	a	DET
ftr-325	1206	43	loan	loan	NOUN
ftr-325	1206	44	.	.	PUNCT
ftr-325	1207	1	because	because	SCONJ
ftr-325	1207	2	derivium	derivium	NOUN
ftr-325	1207	3	was	be	AUX
ftr-325	1207	4	not	not	PART
ftr-325	1207	5	acting	act	VERB
ftr-325	1207	6	as	as	ADP
ftr-325	1207	7	a	a	DET
ftr-325	1207	8	broker	broker	NOUN
ftr-325	1207	9	,	,	PUNCT
ftr-325	1207	10	the	the	DET
ftr-325	1207	11	court	court	NOUN
ftr-325	1207	12	also	also	ADV
ftr-325	1207	13	rejected	reject	VERB
ftr-325	1207	14	the	the	DET
ftr-325	1207	15	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1207	16	argument	argument	NOUN
ftr-325	1207	17	that	that	SCONJ
ftr-325	1207	18	the	the	DET
ftr-325	1207	19	transaction	transaction	NOUN
ftr-325	1207	20	was	be	AUX
ftr-325	1207	21	analogous	analogous	ADJ
ftr-325	1207	22	to	to	ADP
ftr-325	1207	23	the	the	DET
ftr-325	1207	24	securities	security	NOUN
ftr-325	1207	25	lending	lending	NOUN
ftr-325	1207	26	arrangement	arrangement	NOUN
ftr-325	1207	27	in	in	ADP
ftr-325	1207	28	rev	rev	PROPN
ftr-325	1207	29	.	.	PROPN
ftr-325	1207	30	rul	rul	PROPN
ftr-325	1207	31	.	.	PUNCT
ftr-325	1208	1	57	57	NUM
ftr-325	1208	2	-	-	SYM
ftr-325	1208	3	451	451	NUM
ftr-325	1208	4	,	,	PUNCT
ftr-325	1208	5	1957	1957	NUM
ftr-325	1208	6	-	-	SYM
ftr-325	1208	7	2	2	NUM
ftr-325	1208	8	c.b	c.b	PROPN
ftr-325	1208	9	.	.	PROPN
ftr-325	1208	10	295	295	NUM
ftr-325	1208	11	,	,	PUNCT
ftr-325	1208	12	which	which	PRON
ftr-325	1208	13	held	hold	VERB
ftr-325	1208	14	that	that	SCONJ
ftr-325	1208	15	no	no	DET
ftr-325	1208	16	sale	sale	NOUN
ftr-325	1208	17	occurred	occur	VERB
ftr-325	1208	18	when	when	SCONJ
ftr-325	1208	19	the	the	DET
ftr-325	1208	20	owner	owner	NOUN
ftr-325	1208	21	of	of	ADP
ftr-325	1208	22	stock	stock	NOUN
ftr-325	1208	23	deposited	deposit	VERB
ftr-325	1208	24	shares	share	NOUN
ftr-325	1208	25	with	with	ADP
ftr-325	1208	26	a	a	DET
ftr-325	1208	27	broker	broker	NOUN
ftr-325	1208	28	who	who	PRON
ftr-325	1208	29	could	could	AUX
ftr-325	1208	30	lend	lend	VERB
ftr-325	1208	31	the	the	DET
ftr-325	1208	32	securities	security	NOUN
ftr-325	1208	33	until	until	ADP
ftr-325	1208	34	such	such	ADJ
ftr-325	1208	35	time	time	NOUN
ftr-325	1208	36	as	as	SCONJ
ftr-325	1208	37	the	the	DET
ftr-325	1208	38	shareholder	shareholder	NOUN
ftr-325	1208	39	received	receive	VERB
ftr-325	1208	40	from	from	ADP
ftr-325	1208	41	the	the	DET
ftr-325	1208	42	broker	broker	NOUN
ftr-325	1208	43	property	property	NOUN
ftr-325	1208	44	other	other	ADJ
ftr-325	1208	45	than	than	ADP
ftr-325	1208	46	identical	identical	ADJ
ftr-325	1208	47	securities	security	NOUN
ftr-325	1208	48	.	.	PUNCT
ftr-325	1209	1	nor	nor	CCONJ
ftr-325	1209	2	was	be	AUX
ftr-325	1209	3	the	the	DET
ftr-325	1209	4	transaction	transaction	NOUN
ftr-325	1209	5	equivalent	equivalent	ADJ
ftr-325	1209	6	to	to	ADP
ftr-325	1209	7	a	a	DET
ftr-325	1209	8	securities	security	NOUN
ftr-325	1209	9	lending	lending	NOUN
ftr-325	1209	10	arrangement	arrangement	NOUN
ftr-325	1209	11	under	under	ADP
ftr-325	1209	12	§	§	PROPN
ftr-325	1209	13	1058	1058	NUM
ftr-325	1209	14	,	,	PUNCT
ftr-325	1209	15	because	because	SCONJ
ftr-325	1209	16	the	the	DET
ftr-325	1209	17	agreement	agreement	NOUN
ftr-325	1209	18	did	do	AUX
ftr-325	1209	19	not	not	PART
ftr-325	1209	20	meet	meet	VERB
ftr-325	1209	21	the	the	DET
ftr-325	1209	22	requirements	requirement	NOUN
ftr-325	1209	23	of	of	ADP
ftr-325	1209	24	that	that	DET
ftr-325	1209	25	provision	provision	NOUN
ftr-325	1209	26	,	,	PUNCT
ftr-325	1209	27	which	which	PRON
ftr-325	1209	28	under	under	ADP
ftr-325	1209	29	samueli	samueli	PROPN
ftr-325	1209	30	v.	v.	PROPN
ftr-325	1209	31	commissioner	commissioner	NOUN
ftr-325	1209	32	,	,	PUNCT
ftr-325	1209	33	132	132	NUM
ftr-325	1209	34	t.c	t.c	PROPN
ftr-325	1209	35	.	.	PROPN
ftr-325	1209	36	37	37	NUM
ftr-325	1209	37	(	(	PUNCT
ftr-325	1209	38	2009	2009	NUM
ftr-325	1209	39	)	)	PUNCT
ftr-325	1209	40	,	,	PUNCT
ftr-325	1209	41	requires	require	VERB
ftr-325	1209	42	that	that	SCONJ
ftr-325	1209	43	the	the	DET
ftr-325	1209	44	transferor	transferor	NOUN
ftr-325	1209	45	of	of	ADP
ftr-325	1209	46	the	the	DET
ftr-325	1209	47	stock	stock	NOUN
ftr-325	1209	48	retain	retain	VERB
ftr-325	1209	49	―all	―all	PROPN
ftr-325	1209	50	of	of	ADP
ftr-325	1209	51	the	the	DET
ftr-325	1209	52	benefits	benefit	NOUN
ftr-325	1209	53	and	and	CCONJ
ftr-325	1209	54	burdens	burden	NOUN
ftr-325	1209	55	of	of	ADP
ftr-325	1209	56	ownership	ownership	NOUN
ftr-325	1209	57	of	of	ADP
ftr-325	1209	58	the	the	DET
ftr-325	1209	59	transferred	transfer	VERB
ftr-325	1209	60	securities‖	securities‖	PROPN
ftr-325	1209	61	and	and	CCONJ
ftr-325	1209	62	the	the	DET
ftr-325	1209	63	right	right	NOUN
ftr-325	1209	64	to	to	PART
ftr-325	1209	65	―be	―be	VERB
ftr-325	1209	66	able	able	ADJ
ftr-325	1209	67	to	to	PART
ftr-325	1209	68	terminate	terminate	VERB
ftr-325	1209	69	the	the	DET
ftr-325	1209	70	loan	loan	NOUN
ftr-325	1209	71	agreement	agreement	NOUN
ftr-325	1209	72	upon	upon	SCONJ
ftr-325	1209	73	demand.‖	demand.‖	NOUN
ftr-325	1209	74	because	because	SCONJ
ftr-325	1209	75	the	the	DET
ftr-325	1209	76	taxpayer	taxpayer	NOUN
ftr-325	1209	77	could	could	AUX
ftr-325	1209	78	not	not	PART
ftr-325	1209	79	regain	regain	VERB
ftr-325	1209	80	possession	possession	NOUN
ftr-325	1209	81	of	of	ADP
ftr-325	1209	82	the	the	DET
ftr-325	1209	83	stock	stock	NOUN
ftr-325	1209	84	for	for	ADP
ftr-325	1209	85	three	three	NUM
ftr-325	1209	86	years	year	NOUN
ftr-325	1209	87	,	,	PUNCT
ftr-325	1209	88	his	his	PRON
ftr-325	1209	89	opportunity	opportunity	NOUN
ftr-325	1209	90	for	for	ADP
ftr-325	1209	91	gain	gain	NOUN
ftr-325	1209	92	was	be	AUX
ftr-325	1209	93	diminished	diminish	VERB
ftr-325	1209	94	.	.	PUNCT
ftr-325	1210	1			PRON
ftr-325	1210	2	section	section	NOUN
ftr-325	1210	3	6662	6662	NUM
ftr-325	1210	4	accuracy	accuracy	NOUN
ftr-325	1210	5	-	-	PUNCT
ftr-325	1210	6	related	relate	VERB
ftr-325	1210	7	penalties	penalty	NOUN
ftr-325	1210	8	were	be	AUX
ftr-325	1210	9	sustained	sustain	VERB
ftr-325	1210	10	.	.	PUNCT
ftr-325	1211	1			PRON
ftr-325	1211	2	judge	judge	NOUN
ftr-325	1211	3	halpern‘s	halpern‘s	PROPN
ftr-325	1211	4	concurring	concurring	NOUN
ftr-325	1211	5	opinion	opinion	NOUN
ftr-325	1211	6	emphasized	emphasize	VERB
ftr-325	1211	7	that	that	SCONJ
ftr-325	1211	8	the	the	DET
ftr-325	1211	9	grodt	grodt	PROPN
ftr-325	1211	10	&	&	CCONJ
ftr-325	1211	11	mckay	mckay	PROPN
ftr-325	1211	12	test	test	PROPN
ftr-325	1211	13	,	,	PUNCT
ftr-325	1211	14	while	while	SCONJ
ftr-325	1211	15	appropriate	appropriate	ADJ
ftr-325	1211	16	for	for	ADP
ftr-325	1211	17	determining	determine	VERB
ftr-325	1211	18	whether	whether	SCONJ
ftr-325	1211	19	there	there	PRON
ftr-325	1211	20	had	have	AUX
ftr-325	1211	21	been	be	AUX
ftr-325	1211	22	a	a	DET
ftr-325	1211	23	sale	sale	NOUN
ftr-325	1211	24	of	of	ADP
ftr-325	1211	25	property	property	NOUN
ftr-325	1211	26	that	that	PRON
ftr-325	1211	27	was	be	AUX
ftr-325	1211	28	not	not	PART
ftr-325	1211	29	fungible	fungible	ADJ
ftr-325	1211	30	,	,	PUNCT
ftr-325	1211	31	was	be	AUX
ftr-325	1211	32	not	not	PART
ftr-325	1211	33	useful	useful	ADJ
ftr-325	1211	34	in	in	ADP
ftr-325	1211	35	the	the	DET
ftr-325	1211	36	determination	determination	NOUN
ftr-325	1211	37	of	of	ADP
ftr-325	1211	38	whether	whether	SCONJ
ftr-325	1211	39	there	there	PRON
ftr-325	1211	40	had	have	AUX
ftr-325	1211	41	been	be	AUX
ftr-325	1211	42	a	a	DET
ftr-325	1211	43	sale	sale	NOUN
ftr-325	1211	44	of	of	ADP
ftr-325	1211	45	fungible	fungible	ADJ
ftr-325	1211	46	property	property	NOUN
ftr-325	1211	47	,	,	PUNCT
ftr-325	1211	48	such	such	ADJ
ftr-325	1211	49	as	as	ADP
ftr-325	1211	50	corporate	corporate	ADJ
ftr-325	1211	51	stock	stock	NOUN
ftr-325	1211	52	.	.	PUNCT
ftr-325	1212	1	it	it	PRON
ftr-325	1212	2	was	be	AUX
ftr-325	1212	3	enough	enough	ADJ
ftr-325	1212	4	for	for	ADP
ftr-325	1212	5	him	he	PRON
ftr-325	1212	6	that	that	SCONJ
ftr-325	1212	7	the	the	DET
ftr-325	1212	8	taxpayer	taxpayer	PROPN
ftr-325	1212	9	―gave	―gave	PROPN
ftr-325	1212	10	derivium	derivium	NOUN
ftr-325	1212	11	the	the	DET
ftr-325	1212	12	right	right	NOUN
ftr-325	1212	13	and	and	CCONJ
ftr-325	1212	14	authority	authority	NOUN
ftr-325	1212	15	to	to	PART
ftr-325	1212	16	sell	sell	VERB
ftr-325	1212	17	the	the	DET
ftr-325	1212	18	ibm	ibm	PROPN
ftr-325	1212	19	common	common	ADJ
ftr-325	1212	20	stock	stock	NOUN
ftr-325	1212	21	in	in	ADP
ftr-325	1212	22	question	question	NOUN
ftr-325	1212	23	for	for	ADP
ftr-325	1212	24	its	its	PRON
ftr-325	1212	25	own	own	ADJ
ftr-325	1212	26	account	account	NOUN
ftr-325	1212	27	,	,	PUNCT
ftr-325	1212	28	which	which	PRON
ftr-325	1212	29	derivium	derivium	NOUN
ftr-325	1212	30	in	in	ADP
ftr-325	1212	31	fact	fact	NOUN
ftr-325	1212	32	did.‖	did.‖	NOUN
ftr-325	1212	33			NOUN
ftr-325	1212	34	judge	judge	NOUN
ftr-325	1212	35	holmes‘s	holmes‘s	NOUN
ftr-325	1212	36	concurring	concur	VERB
ftr-325	1212	37	opinion	opinion	NOUN
ftr-325	1212	38	emphasized	emphasize	VERB
ftr-325	1212	39	that	that	SCONJ
ftr-325	1212	40	the	the	DET
ftr-325	1212	41	majority‘s	majority‘s	PROPN
ftr-325	1212	42	test	test	NOUN
ftr-325	1212	43	for	for	ADP
ftr-325	1212	44	a	a	DET
ftr-325	1212	45	sale	sale	NOUN
ftr-325	1212	46	was	be	AUX
ftr-325	1212	47	too	too	ADV
ftr-325	1212	48	broad	broad	ADJ
ftr-325	1212	49	and	and	CCONJ
ftr-325	1212	50	could	could	AUX
ftr-325	1212	51	be	be	AUX
ftr-325	1212	52	applied	apply	VERB
ftr-325	1212	53	to	to	PART
ftr-325	1212	54	treat	treat	VERB
ftr-325	1212	55	too	too	ADV
ftr-325	1212	56	wide	wide	ADJ
ftr-325	1212	57	a	a	DET
ftr-325	1212	58	range	range	NOUN
ftr-325	1212	59	of	of	ADP
ftr-325	1212	60	collateralized	collateralized	ADJ
ftr-325	1212	61	nonrecourse	nonrecourse	NOUN
ftr-325	1212	62	loan	loan	NOUN
ftr-325	1212	63	arrangements	arrangement	NOUN
ftr-325	1212	64	as	as	ADP
ftr-325	1212	65	sales	sale	NOUN
ftr-325	1212	66	.	.	PUNCT
ftr-325	1213	1	he	he	PRON
ftr-325	1213	2	concluded	conclude	VERB
ftr-325	1213	3	that	that	SCONJ
ftr-325	1213	4	the	the	DET
ftr-325	1213	5	majority	majority	NOUN
ftr-325	1213	6	erred	err	VERB
ftr-325	1213	7	in	in	ADP
ftr-325	1213	8	treating	treat	VERB
ftr-325	1213	9	the	the	DET
ftr-325	1213	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1213	11	transfer	transfer	NOUN
ftr-325	1213	12	of	of	ADP
ftr-325	1213	13	the	the	DET
ftr-325	1213	14	stock	stock	NOUN
ftr-325	1213	15	to	to	ADP
ftr-325	1213	16	derivium	derivium	NOUN
ftr-325	1213	17	and	and	CCONJ
ftr-325	1213	18	derivium‘s	derivium‘s	NOUN
ftr-325	1213	19	subsequent	subsequent	ADJ
ftr-325	1213	20	sale	sale	NOUN
ftr-325	1213	21	of	of	ADP
ftr-325	1213	22	the	the	DET
ftr-325	1213	23	stock	stock	NOUN
ftr-325	1213	24	as	as	ADP
ftr-325	1213	25	one	one	NUM
ftr-325	1213	26	integrated	integrate	VERB
ftr-325	1213	27	transaction	transaction	NOUN
ftr-325	1213	28	,	,	PUNCT
ftr-325	1213	29	because	because	SCONJ
ftr-325	1213	30	derivium	derivium	NOUN
ftr-325	1213	31	had	have	AUX
ftr-325	1213	32	represented	represent	VERB
ftr-325	1213	33	to	to	ADP
ftr-325	1213	34	its	its	PRON
ftr-325	1213	35	customers	customer	NOUN
ftr-325	1213	36	that	that	SCONJ
ftr-325	1213	37	it	it	PRON
ftr-325	1213	38	would	would	AUX
ftr-325	1213	39	hold	hold	VERB
ftr-325	1213	40	the	the	DET
ftr-325	1213	41	stock	stock	NOUN
ftr-325	1213	42	and	and	CCONJ
ftr-325	1213	43	never	never	ADV
ftr-325	1213	44	told	tell	VERB
ftr-325	1213	45	them	they	PRON
ftr-325	1213	46	of	of	ADP
ftr-325	1213	47	the	the	DET
ftr-325	1213	48	quick	quick	ADJ
ftr-325	1213	49	sale	sale	NOUN
ftr-325	1213	50	.	.	PUNCT
ftr-325	1214	1	instead	instead	ADV
ftr-325	1214	2	,	,	PUNCT
ftr-325	1214	3	he	he	PRON
ftr-325	1214	4	would	would	AUX
ftr-325	1214	5	have	have	AUX
ftr-325	1214	6	treated	treat	VERB
ftr-325	1214	7	derivium‘s	derivium‘s	NOUN
ftr-325	1214	8	sale	sale	NOUN
ftr-325	1214	9	of	of	ADP
ftr-325	1214	10	the	the	DET
ftr-325	1214	11	stock	stock	NOUN
ftr-325	1214	12	as	as	ADP
ftr-325	1214	13	the	the	DET
ftr-325	1214	14	event	event	NOUN
ftr-325	1214	15	triggering	trigger	VERB
ftr-325	1214	16	recognition	recognition	NOUN
ftr-325	1214	17	by	by	ADP
ftr-325	1214	18	the	the	DET
ftr-325	1214	19	taxpayer	taxpayer	NOUN
ftr-325	1214	20	,	,	PUNCT
ftr-325	1214	21	under	under	ADP
ftr-325	1214	22	the	the	DET
ftr-325	1214	23	tufts	tuft	NOUN
ftr-325	1214	24	principle	principle	NOUN
ftr-325	1214	25	that	that	SCONJ
ftr-325	1214	26	―when	―when	ADV
ftr-325	1214	27	a	a	DET
ftr-325	1214	28	nonrecourse	nonrecourse	NOUN
ftr-325	1214	29	liability	liability	NOUN
ftr-325	1214	30	is	be	AUX
ftr-325	1214	31	discharged	discharge	VERB
ftr-325	1214	32	by	by	ADP
ftr-325	1214	33	sale	sale	NOUN
ftr-325	1214	34	of	of	ADP
ftr-325	1214	35	collateral	collateral	NOUN
ftr-325	1214	36	,	,	PUNCT
ftr-325	1214	37	the	the	DET
ftr-325	1214	38	borrower	borrower	NOUN
ftr-325	1214	39	must	must	AUX
ftr-325	1214	40	recognize	recognize	VERB
ftr-325	1214	41	income	income	NOUN
ftr-325	1214	42	at	at	ADP
ftr-325	1214	43	that	that	DET
ftr-325	1214	44	point	point	NOUN
ftr-325	1214	45	—	—	PUNCT
ftr-325	1214	46	the	the	DET
ftr-325	1214	47	amount	amount	NOUN
ftr-325	1214	48	realized	realize	VERB
ftr-325	1214	49	is	be	AUX
ftr-325	1214	50	the	the	DET
ftr-325	1214	51	amount	amount	NOUN
ftr-325	1214	52	of	of	ADP
ftr-325	1214	53	nonrecourse	nonrecourse	NOUN
ftr-325	1214	54	liability	liability	NOUN
ftr-325	1214	55	discharged	discharge	VERB
ftr-325	1214	56	as	as	ADP
ftr-325	1214	57	a	a	DET
ftr-325	1214	58	result	result	NOUN
ftr-325	1214	59	of	of	ADP
ftr-325	1214	60	the	the	DET
ftr-325	1214	61	sale,‖	sale,‖	PROPN
ftr-325	1214	62	since	since	SCONJ
ftr-325	1214	63	reg	reg	NOUN
ftr-325	1214	64	.	.	PUNCT
ftr-325	1215	1	§	§	PROPN
ftr-325	1215	2	1.10012(a)(4)(i	1.10012(a)(4)(i	PROPN
ftr-325	1215	3	)	)	PUNCT
ftr-325	1215	4	provides	provide	VERB
ftr-325	1215	5	that	that	SCONJ
ftr-325	1215	6	―the	―the	DET
ftr-325	1215	7	sale	sale	NOUN
ftr-325	1215	8	.	.	PUNCT
ftr-325	1215	9	.	.	PUNCT
ftr-325	1216	1	.	.	PUNCT
ftr-325	1217	1	of	of	ADP
ftr-325	1217	2	property	property	NOUN
ftr-325	1217	3	that	that	PRON
ftr-325	1217	4	secures	secure	VERB
ftr-325	1217	5	a	a	DET
ftr-325	1217	6	nonrecourse	nonrecourse	NOUN
ftr-325	1217	7	liability	liability	NOUN
ftr-325	1217	8	discharges	discharge	NOUN
ftr-325	1217	9	the	the	DET
ftr-325	1217	10	transferor	transferor	NOUN
ftr-325	1217	11	from	from	ADP
ftr-325	1217	12	the	the	DET
ftr-325	1217	13	liability.‖	liability.‖	NOUN
ftr-325	1217	14	he	he	PRON
ftr-325	1217	15	recognized	recognize	VERB
ftr-325	1217	16	that	that	SCONJ
ftr-325	1217	17	under	under	ADP
ftr-325	1217	18	his	his	PRON
ftr-325	1217	19	analysis	analysis	NOUN
ftr-325	1217	20	,	,	PUNCT
ftr-325	1217	21	―the	―the	DET
ftr-325	1217	22	tax	tax	NOUN
ftr-325	1217	23	consequences	consequence	NOUN
ftr-325	1217	24	to	to	ADP
ftr-325	1217	25	calloway	calloway	PROPN
ftr-325	1217	26	would	would	AUX
ftr-325	1217	27	be	be	AUX
ftr-325	1217	28	remarkably	remarkably	ADV
ftr-325	1217	29	similar	similar	ADJ
ftr-325	1217	30	to	to	ADP
ftr-325	1217	31	those	those	PRON
ftr-325	1217	32	flowing	flow	VERB
ftr-325	1217	33	from	from	ADP
ftr-325	1217	34	the	the	DET
ftr-325	1217	35	result	result	NOUN
ftr-325	1217	36	reached	reach	VERB
ftr-325	1217	37	by	by	ADP
ftr-325	1217	38	the	the	DET
ftr-325	1217	39	majority.‖	majority.‖	PROPN
ftr-325	1217	40	560	560	NUM
ftr-325	1217	41	florida	florida	PROPN
ftr-325	1217	42	tax	tax	NOUN
ftr-325	1217	43	review	review	NOUN
ftr-325	1218	1	[	[	X
ftr-325	1218	2	vol	vol	NOUN
ftr-325	1218	3	.	.	PUNCT
ftr-325	1218	4	13:10	13:10	NUM
ftr-325	1218	5			NOUN
ftr-325	1219	1	the	the	DET
ftr-325	1219	2	tax	tax	NOUN
ftr-325	1219	3	court	court	NOUN
ftr-325	1219	4	majority	majority	NOUN
ftr-325	1219	5	opinion	opinion	NOUN
ftr-325	1219	6	noted	note	VERB
ftr-325	1219	7	in	in	ADP
ftr-325	1219	8	a	a	DET
ftr-325	1219	9	footnote	footnote	NOUN
ftr-325	1219	10	that	that	SCONJ
ftr-325	1219	11	other	other	ADJ
ftr-325	1219	12	cases	case	NOUN
ftr-325	1219	13	involving	involve	VERB
ftr-325	1219	14	derivium	derivium	NOUN
ftr-325	1219	15	transactions	transaction	NOUN
ftr-325	1219	16	are	be	AUX
ftr-325	1219	17	pending	pende	VERB
ftr-325	1219	18	in	in	ADP
ftr-325	1219	19	the	the	DET
ftr-325	1219	20	tax	tax	NOUN
ftr-325	1219	21	court	court	NOUN
ftr-325	1219	22	.	.	PUNCT
ftr-325	1220	1	from	from	ADP
ftr-325	1220	2	1998	1998	NUM
ftr-325	1220	3	to	to	ADP
ftr-325	1220	4	2002	2002	NUM
ftr-325	1220	5	derivium	derivium	NOUN
ftr-325	1220	6	engaged	engage	VERB
ftr-325	1220	7	in	in	ADP
ftr-325	1220	8	approximately	approximately	ADV
ftr-325	1220	9	1,700	1,700	NUM
ftr-325	1220	10	similar	similar	ADJ
ftr-325	1220	11	transactions	transaction	NOUN
ftr-325	1220	12	involving	involve	VERB
ftr-325	1220	13	approximately	approximately	ADV
ftr-325	1220	14	$	$	SYM
ftr-325	1220	15	1	1	NUM
ftr-325	1220	16	billion	billion	NUM
ftr-325	1220	17	.	.	PUNCT
ftr-325	1221	1	the	the	DET
ftr-325	1221	2	government	government	NOUN
ftr-325	1221	3	estimated	estimate	VERB
ftr-325	1221	4	the	the	DET
ftr-325	1221	5	total	total	ADJ
ftr-325	1221	6	tax	tax	NOUN
ftr-325	1221	7	loss	loss	NOUN
ftr-325	1221	8	associated	associate	VERB
ftr-325	1221	9	with	with	ADP
ftr-325	1221	10	derivium‘s	derivium‘s	NOUN
ftr-325	1221	11	scheme	scheme	NOUN
ftr-325	1221	12	to	to	PART
ftr-325	1221	13	be	be	AUX
ftr-325	1221	14	approximately	approximately	ADV
ftr-325	1221	15	$	$	SYM
ftr-325	1221	16	235	235	NUM
ftr-325	1221	17	million	million	NUM
ftr-325	1221	18	.	.	PUNCT
ftr-325	1222	1			PROPN
ftr-325	1222	2	nagy	nagy	PROPN
ftr-325	1222	3	v.	v.	PROPN
ftr-325	1222	4	united	united	PROPN
ftr-325	1222	5	states	states	PROPN
ftr-325	1222	6	,	,	PUNCT
ftr-325	1222	7	104	104	NUM
ftr-325	1222	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1222	9	2009	2009	NUM
ftr-325	1222	10	-	-	SYM
ftr-325	1222	11	7789	7789	NUM
ftr-325	1222	12	,	,	PUNCT
ftr-325	1222	13	2010	2010	NUM
ftr-325	1222	14	-	-	SYM
ftr-325	1222	15	1	1	NUM
ftr-325	1222	16	u.s.t.c	u.s.t.c	PROPN
ftr-325	1222	17	.	.	PROPN
ftr-325	1223	1	¶	¶	PROPN
ftr-325	1223	2	50,177	50,177	NUM
ftr-325	1223	3	(	(	PUNCT
ftr-325	1223	4	d.	d.	PROPN
ftr-325	1223	5	s.c	s.c	PROPN
ftr-325	1223	6	.	.	PROPN
ftr-325	1223	7	2009	2009	NUM
ftr-325	1223	8	)	)	PUNCT
ftr-325	1223	9	,	,	PUNCT
ftr-325	1223	10	and	and	CCONJ
ftr-325	1223	11	united	united	PROPN
ftr-325	1223	12	states	states	PROPN
ftr-325	1223	13	v.	v.	PROPN
ftr-325	1223	14	cathcart	cathcart	PROPN
ftr-325	1223	15	,	,	PUNCT
ftr-325	1223	16	104	104	NUM
ftr-325	1223	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1223	18	2009	2009	NUM
ftr-325	1223	19	-	-	SYM
ftr-325	1223	20	6625	6625	NUM
ftr-325	1223	21	,	,	PUNCT
ftr-325	1223	22	2009	2009	NUM
ftr-325	1223	23	-	-	SYM
ftr-325	1223	24	2	2	NUM
ftr-325	1223	25	u.s.t.c	u.s.t.c	PROPN
ftr-325	1223	26	.	.	PROPN
ftr-325	1224	1	¶	¶	PROPN
ftr-325	1224	2	50,658	50,658	NUM
ftr-325	1224	3	(	(	PUNCT
ftr-325	1224	4	n.d	n.d	PROPN
ftr-325	1224	5	.	.	PROPN
ftr-325	1224	6	calif	calif	PROPN
ftr-325	1224	7	.	.	PROPN
ftr-325	1224	8	2009	2009	NUM
ftr-325	1224	9	)	)	PUNCT
ftr-325	1224	10	held	hold	VERB
ftr-325	1224	11	,	,	PUNCT
ftr-325	1224	12	in	in	ADP
ftr-325	1224	13	§	§	PROPN
ftr-325	1224	14	6700	6700	NUM
ftr-325	1224	15	penalty	penalty	NOUN
ftr-325	1224	16	cases	case	NOUN
ftr-325	1225	1	,	,	PUNCT
ftr-325	1225	2	that	that	SCONJ
ftr-325	1225	3	the	the	DET
ftr-325	1225	4	90	90	NUM
ftr-325	1225	5	-	-	PUNCT
ftr-325	1225	6	percent	percent	NOUN
ftr-325	1225	7	stockloan	stockloan	NOUN
ftr-325	1225	8	-	-	PUNCT
ftr-325	1225	9	program	program	NOUN
ftr-325	1225	10	transactions	transaction	NOUN
ftr-325	1225	11	offered	offer	VERB
ftr-325	1225	12	by	by	ADP
ftr-325	1225	13	derivium	derivium	NOUN
ftr-325	1225	14	were	be	AUX
ftr-325	1225	15	sales	sale	NOUN
ftr-325	1225	16	of	of	ADP
ftr-325	1225	17	securities	security	NOUN
ftr-325	1225	18	,	,	PUNCT
ftr-325	1225	19	not	not	PART
ftr-325	1225	20	bona	bona	ADJ
ftr-325	1225	21	fide	fide	ADJ
ftr-325	1225	22	loans	loan	NOUN
ftr-325	1225	23	.	.	PUNCT
ftr-325	1226	1			PRON
ftr-325	1226	2	district	district	PROPN
ftr-325	1226	3	court	court	NOUN
ftr-325	1226	4	had	have	AUX
ftr-325	1226	5	enjoined	enjoin	VERB
ftr-325	1226	6	derivium	derivium	ADJ
ftr-325	1226	7	capital	capital	NOUN
ftr-325	1226	8	usa	usa	PROPN
ftr-325	1226	9	from	from	ADP
ftr-325	1226	10	promoting	promote	VERB
ftr-325	1226	11	its	its	PRON
ftr-325	1226	12	90	90	NUM
ftr-325	1226	13	percent	percent	NOUN
ftr-325	1226	14	loan	loan	NOUN
ftr-325	1226	15	program	program	NOUN
ftr-325	1226	16	.	.	PUNCT
ftr-325	1227	1	united	united	PROPN
ftr-325	1227	2	states	states	PROPN
ftr-325	1227	3	v.	v.	PROPN
ftr-325	1227	4	cathcart	cathcart	PROPN
ftr-325	1227	5	,	,	PUNCT
ftr-325	1227	6	105	105	NUM
ftr-325	1227	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1227	8	2010	2010	NUM
ftr-325	1227	9	-	-	SYM
ftr-325	1227	10	1293	1293	NUM
ftr-325	1227	11	(	(	PUNCT
ftr-325	1227	12	n.d	n.d	PROPN
ftr-325	1227	13	.	.	PROPN
ftr-325	1227	14	calif	calif	PROPN
ftr-325	1227	15	.	.	PUNCT
ftr-325	1228	1	3/5/10	3/5/10	NUM
ftr-325	1228	2	)	)	PUNCT
ftr-325	1228	3	.	.	PUNCT
ftr-325	1229	1	a.	a.	NOUN
ftr-325	1229	2	and	and	CCONJ
ftr-325	1229	3	the	the	DET
ftr-325	1229	4	eleventh	eleventh	ADJ
ftr-325	1229	5	circuit	circuit	NOUN
ftr-325	1229	6	teaches	teach	VERB
ftr-325	1229	7	even	even	ADV
ftr-325	1229	8	more	more	ADV
ftr-325	1229	9	about	about	ADP
ftr-325	1229	10	how	how	SCONJ
ftr-325	1229	11	to	to	PART
ftr-325	1229	12	distinguish	distinguish	VERB
ftr-325	1229	13	sales	sale	NOUN
ftr-325	1229	14	from	from	ADP
ftr-325	1229	15	loans	loan	NOUN
ftr-325	1229	16	in	in	ADP
ftr-325	1229	17	affirming	affirm	VERB
ftr-325	1229	18	the	the	DET
ftr-325	1229	19	tax	tax	NOUN
ftr-325	1229	20	court	court	NOUN
ftr-325	1229	21	.	.	PUNCT
ftr-325	1230	1	calloway	calloway	PROPN
ftr-325	1230	2	v.	v.	PROPN
ftr-325	1230	3	commissioner	commissioner	PROPN
ftr-325	1230	4	,	,	PUNCT
ftr-325	1230	5	691	691	NUM
ftr-325	1230	6	f.3d	f.3d	NUM
ftr-325	1230	7	1315	1315	NUM
ftr-325	1230	8	(	(	PUNCT
ftr-325	1230	9	11th	11th	ADJ
ftr-325	1230	10	cir	cir	NOUN
ftr-325	1230	11	.	.	PUNCT
ftr-325	1230	12	8/23/12	8/23/12	NUM
ftr-325	1230	13	)	)	PUNCT
ftr-325	1230	14	.	.	PUNCT
ftr-325	1231	1	in	in	ADP
ftr-325	1231	2	an	an	DET
ftr-325	1231	3	opinion	opinion	NOUN
ftr-325	1231	4	by	by	ADP
ftr-325	1231	5	judge	judge	NOUN
ftr-325	1231	6	ripple	ripple	NOUN
ftr-325	1231	7	,	,	PUNCT
ftr-325	1231	8	the	the	DET
ftr-325	1231	9	eleventh	eleventh	ADJ
ftr-325	1231	10	circuit	circuit	NOUN
ftr-325	1231	11	affirmed	affirm	VERB
ftr-325	1231	12	the	the	DET
ftr-325	1231	13	tax	tax	NOUN
ftr-325	1231	14	court‘s	court‘s	PROPN
ftr-325	1231	15	decision	decision	NOUN
ftr-325	1231	16	,	,	PUNCT
ftr-325	1231	17	essentially	essentially	ADV
ftr-325	1231	18	following	follow	VERB
ftr-325	1231	19	the	the	DET
ftr-325	1231	20	rationale	rationale	NOUN
ftr-325	1231	21	of	of	ADP
ftr-325	1231	22	the	the	DET
ftr-325	1231	23	tax	tax	NOUN
ftr-325	1231	24	court‘s	court‘s	PROPN
ftr-325	1231	25	majority	majority	NOUN
ftr-325	1231	26	opinion	opinion	NOUN
ftr-325	1231	27	.	.	PUNCT
ftr-325	1232	1	like	like	ADP
ftr-325	1232	2	the	the	DET
ftr-325	1232	3	tax	tax	NOUN
ftr-325	1232	4	court	court	NOUN
ftr-325	1232	5	,	,	PUNCT
ftr-325	1232	6	the	the	DET
ftr-325	1232	7	court	court	NOUN
ftr-325	1232	8	of	of	ADP
ftr-325	1232	9	appeals	appeal	NOUN
ftr-325	1232	10	considered	consider	VERB
ftr-325	1232	11	the	the	DET
ftr-325	1232	12	grodt	grodt	PROPN
ftr-325	1232	13	&	&	CCONJ
ftr-325	1232	14	mckay	mckay	PROPN
ftr-325	1232	15	factors	factor	NOUN
ftr-325	1232	16	to	to	PART
ftr-325	1232	17	determine	determine	VERB
ftr-325	1232	18	whether	whether	SCONJ
ftr-325	1232	19	there	there	PRON
ftr-325	1232	20	had	have	AUX
ftr-325	1232	21	been	be	AUX
ftr-325	1232	22	a	a	DET
ftr-325	1232	23	transfer	transfer	NOUN
ftr-325	1232	24	of	of	ADP
ftr-325	1232	25	the	the	DET
ftr-325	1232	26	benefits	benefit	NOUN
ftr-325	1232	27	and	and	CCONJ
ftr-325	1232	28	burdens	burden	NOUN
ftr-325	1232	29	of	of	ADP
ftr-325	1232	30	ownership	ownership	NOUN
ftr-325	1232	31	,	,	PUNCT
ftr-325	1232	32	which	which	PRON
ftr-325	1232	33	would	would	AUX
ftr-325	1232	34	thereby	thereby	ADV
ftr-325	1232	35	constitute	constitute	VERB
ftr-325	1232	36	a	a	DET
ftr-325	1232	37	―sale,‖	―sale,‖	NOUN
ftr-325	1232	38	while	while	SCONJ
ftr-325	1232	39	pointing	point	VERB
ftr-325	1232	40	out	out	ADP
ftr-325	1232	41	that	that	SCONJ
ftr-325	1232	42	―‗[n]one	―‗[n]one	PROPN
ftr-325	1232	43	of	of	ADP
ftr-325	1232	44	these	these	DET
ftr-325	1232	45	factors	factor	NOUN
ftr-325	1232	46	is	be	AUX
ftr-325	1232	47	necessarily	necessarily	ADV
ftr-325	1232	48	controlling	control	VERB
ftr-325	1232	49	;	;	PUNCT
ftr-325	1232	50	the	the	DET
ftr-325	1232	51	incidence	incidence	NOUN
ftr-325	1232	52	of	of	ADP
ftr-325	1232	53	ownership	ownership	NOUN
ftr-325	1232	54	,	,	PUNCT
ftr-325	1232	55	rather	rather	ADV
ftr-325	1232	56	,	,	PUNCT
ftr-325	1232	57	depends	depend	VERB
ftr-325	1232	58	upon	upon	SCONJ
ftr-325	1232	59	all	all	DET
ftr-325	1232	60	the	the	DET
ftr-325	1232	61	facts	fact	NOUN
ftr-325	1232	62	and	and	CCONJ
ftr-325	1232	63	circumstances,‘‖	circumstances,‘‖	NOUN
ftr-325	1232	64	citing	cite	VERB
ftr-325	1232	65	h.j	h.j	PROPN
ftr-325	1232	66	.	.	PROPN
ftr-325	1232	67	heinz	heinz	PROPN
ftr-325	1232	68	co.	co.	PROPN
ftr-325	1232	69	&	&	CCONJ
ftr-325	1232	70	subsidiaries	subsidiaries	PROPN
ftr-325	1232	71	v.	v.	PROPN
ftr-325	1232	72	united	united	PROPN
ftr-325	1232	73	states	states	PROPN
ftr-325	1232	74	,	,	PUNCT
ftr-325	1232	75	76	76	NUM
ftr-325	1232	76	fed	feed	VERB
ftr-325	1232	77	.	.	PUNCT
ftr-325	1233	1	cl	cl	NOUN
ftr-325	1233	2	.	.	PUNCT
ftr-325	1234	1	570	570	NUM
ftr-325	1234	2	,	,	PUNCT
ftr-325	1234	3	582	582	NUM
ftr-325	1234	4	(	(	PUNCT
ftr-325	1234	5	2007	2007	NUM
ftr-325	1234	6	)	)	PUNCT
ftr-325	1234	7	.	.	PUNCT
ftr-325	1235	1	the	the	DET
ftr-325	1235	2	court	court	NOUN
ftr-325	1235	3	of	of	ADP
ftr-325	1235	4	appeals	appeal	NOUN
ftr-325	1235	5	also	also	ADV
ftr-325	1235	6	considered	consider	VERB
ftr-325	1235	7	the	the	DET
ftr-325	1235	8	somewhat	somewhat	ADV
ftr-325	1235	9	overlapping	overlap	VERB
ftr-325	1235	10	factors	factor	NOUN
ftr-325	1235	11	applied	apply	VERB
ftr-325	1235	12	by	by	ADP
ftr-325	1235	13	the	the	DET
ftr-325	1235	14	tax	tax	NOUN
ftr-325	1235	15	court	court	NOUN
ftr-325	1235	16	in	in	ADP
ftr-325	1235	17	dunne	dunne	PROPN
ftr-325	1235	18	v.	v.	PROPN
ftr-325	1235	19	commissioner	commissioner	PROPN
ftr-325	1235	20	,	,	PUNCT
ftr-325	1235	21	t.c	t.c	PROPN
ftr-325	1235	22	.	.	PROPN
ftr-325	1235	23	memo	memo	NOUN
ftr-325	1235	24	2008	2008	NUM
ftr-325	1235	25	-	-	SYM
ftr-325	1235	26	63	63	NUM
ftr-325	1235	27	specifically	specifically	ADV
ftr-325	1235	28	with	with	ADP
ftr-325	1235	29	respect	respect	NOUN
ftr-325	1235	30	to	to	ADP
ftr-325	1235	31	ownership	ownership	NOUN
ftr-325	1235	32	of	of	ADP
ftr-325	1235	33	stock	stock	NOUN
ftr-325	1235	34	:	:	PUNCT
ftr-325	1235	35	(	(	PUNCT
ftr-325	1235	36	1	1	X
ftr-325	1235	37	)	)	PUNCT
ftr-325	1235	38	whether	whether	SCONJ
ftr-325	1235	39	the	the	DET
ftr-325	1235	40	person	person	NOUN
ftr-325	1235	41	has	have	AUX
ftr-325	1235	42	legal	legal	ADJ
ftr-325	1235	43	title	title	NOUN
ftr-325	1235	44	or	or	CCONJ
ftr-325	1235	45	a	a	DET
ftr-325	1235	46	contractual	contractual	ADJ
ftr-325	1235	47	right	right	NOUN
ftr-325	1235	48	to	to	PART
ftr-325	1235	49	obtain	obtain	VERB
ftr-325	1235	50	legal	legal	ADJ
ftr-325	1235	51	title	title	NOUN
ftr-325	1235	52	in	in	ADP
ftr-325	1235	53	the	the	DET
ftr-325	1235	54	future	future	NOUN
ftr-325	1235	55	;	;	PUNCT
ftr-325	1235	56	(	(	PUNCT
ftr-325	1235	57	2	2	X
ftr-325	1235	58	)	)	PUNCT
ftr-325	1235	59	whether	whether	SCONJ
ftr-325	1235	60	the	the	DET
ftr-325	1235	61	person	person	NOUN
ftr-325	1235	62	has	have	VERB
ftr-325	1235	63	the	the	DET
ftr-325	1235	64	right	right	NOUN
ftr-325	1235	65	to	to	PART
ftr-325	1235	66	receive	receive	VERB
ftr-325	1235	67	consideration	consideration	NOUN
ftr-325	1235	68	from	from	ADP
ftr-325	1235	69	the	the	DET
ftr-325	1235	70	transferee	transferee	NOUN
ftr-325	1235	71	of	of	ADP
ftr-325	1235	72	the	the	DET
ftr-325	1235	73	stock	stock	NOUN
ftr-325	1235	74	;	;	PUNCT
ftr-325	1235	75	(	(	PUNCT
ftr-325	1235	76	3	3	X
ftr-325	1235	77	)	)	PUNCT
ftr-325	1235	78	whether	whether	SCONJ
ftr-325	1235	79	the	the	DET
ftr-325	1235	80	person	person	NOUN
ftr-325	1235	81	enjoys	enjoy	VERB
ftr-325	1235	82	the	the	DET
ftr-325	1235	83	economic	economic	ADJ
ftr-325	1235	84	benefits	benefit	NOUN
ftr-325	1235	85	and	and	CCONJ
ftr-325	1235	86	burdens	burden	NOUN
ftr-325	1235	87	of	of	ADP
ftr-325	1235	88	being	be	AUX
ftr-325	1235	89	a	a	DET
ftr-325	1235	90	shareholder	shareholder	NOUN
ftr-325	1235	91	;	;	PUNCT
ftr-325	1235	92	(	(	PUNCT
ftr-325	1235	93	4	4	X
ftr-325	1235	94	)	)	PUNCT
ftr-325	1235	95	whether	whether	SCONJ
ftr-325	1235	96	the	the	DET
ftr-325	1235	97	person	person	NOUN
ftr-325	1235	98	has	have	VERB
ftr-325	1235	99	the	the	DET
ftr-325	1235	100	power	power	NOUN
ftr-325	1235	101	to	to	PART
ftr-325	1235	102	control	control	VERB
ftr-325	1235	103	the	the	DET
ftr-325	1235	104	company	company	NOUN
ftr-325	1235	105	;	;	PUNCT
ftr-325	1235	106	(	(	PUNCT
ftr-325	1235	107	5	5	X
ftr-325	1235	108	)	)	PUNCT
ftr-325	1235	109	whether	whether	SCONJ
ftr-325	1235	110	the	the	DET
ftr-325	1235	111	person	person	NOUN
ftr-325	1235	112	has	have	VERB
ftr-325	1235	113	the	the	DET
ftr-325	1235	114	right	right	NOUN
ftr-325	1235	115	to	to	PART
ftr-325	1235	116	attend	attend	VERB
ftr-325	1235	117	shareholder	shareholder	NOUN
ftr-325	1235	118	meetings	meeting	NOUN
ftr-325	1235	119	;	;	PUNCT
ftr-325	1235	120	(	(	PUNCT
ftr-325	1235	121	6	6	X
ftr-325	1235	122	)	)	PUNCT
ftr-325	1235	123	whether	whether	SCONJ
ftr-325	1235	124	the	the	DET
ftr-325	1235	125	person	person	NOUN
ftr-325	1235	126	has	have	VERB
ftr-325	1235	127	the	the	DET
ftr-325	1235	128	ability	ability	NOUN
ftr-325	1235	129	to	to	PART
ftr-325	1235	130	vote	vote	VERB
ftr-325	1235	131	the	the	DET
ftr-325	1235	132	shares	share	NOUN
ftr-325	1235	133	;	;	PUNCT
ftr-325	1235	134	(	(	PUNCT
ftr-325	1235	135	7	7	X
ftr-325	1235	136	)	)	PUNCT
ftr-325	1235	137	whether	whether	SCONJ
ftr-325	1235	138	the	the	DET
ftr-325	1235	139	stock	stock	NOUN
ftr-325	1235	140	certificates	certificate	NOUN
ftr-325	1235	141	are	be	AUX
ftr-325	1235	142	in	in	ADP
ftr-325	1235	143	the	the	DET
ftr-325	1235	144	person‘s	person‘s	PROPN
ftr-325	1235	145	possession	possession	NOUN
ftr-325	1235	146	or	or	CCONJ
ftr-325	1235	147	are	be	AUX
ftr-325	1235	148	being	be	AUX
ftr-325	1235	149	held	hold	VERB
ftr-325	1235	150	in	in	ADP
ftr-325	1235	151	escrow	escrow	NOUN
ftr-325	1235	152	for	for	ADP
ftr-325	1235	153	the	the	DET
ftr-325	1235	154	benefit	benefit	NOUN
ftr-325	1235	155	of	of	ADP
ftr-325	1235	156	that	that	DET
ftr-325	1235	157	person	person	NOUN
ftr-325	1235	158	;	;	PUNCT
ftr-325	1235	159	(	(	PUNCT
ftr-325	1235	160	8)	8)	NUM
ftr-325	1235	161	whether	whether	SCONJ
ftr-325	1235	162	the	the	DET
ftr-325	1235	163	corporation	corporation	NOUN
ftr-325	1235	164	lists	list	VERB
ftr-325	1235	165	the	the	DET
ftr-325	1235	166	person	person	NOUN
ftr-325	1235	167	as	as	ADP
ftr-325	1235	168	a	a	DET
ftr-325	1235	169	shareholder	shareholder	NOUN
ftr-325	1235	170	on	on	ADP
ftr-325	1235	171	its	its	PRON
ftr-325	1235	172	tax	tax	NOUN
ftr-325	1235	173	returns	return	NOUN
ftr-325	1235	174	;	;	PUNCT
ftr-325	1235	175	2013	2013	NUM
ftr-325	1235	176	]	]	PUNCT
ftr-325	1235	177	recent	recent	ADJ
ftr-325	1235	178	developments	development	NOUN
ftr-325	1235	179	in	in	ADP
ftr-325	1235	180	federal	federal	ADJ
ftr-325	1235	181	income	income	NOUN
ftr-325	1235	182	taxation	taxation	NOUN
ftr-325	1235	183	561	561	NUM
ftr-325	1235	184	(	(	PUNCT
ftr-325	1235	185	9	9	NUM
ftr-325	1235	186	)	)	PUNCT
ftr-325	1235	187	whether	whether	SCONJ
ftr-325	1235	188	the	the	DET
ftr-325	1235	189	person	person	NOUN
ftr-325	1235	190	lists	list	VERB
ftr-325	1235	191	himself	himself	PRON
ftr-325	1235	192	as	as	ADP
ftr-325	1235	193	a	a	DET
ftr-325	1235	194	shareholder	shareholder	NOUN
ftr-325	1235	195	on	on	ADP
ftr-325	1235	196	his	his	PRON
ftr-325	1235	197	individual	individual	ADJ
ftr-325	1235	198	tax	tax	NOUN
ftr-325	1235	199	return	return	NOUN
ftr-325	1235	200	;	;	PUNCT
ftr-325	1235	201	(	(	PUNCT
ftr-325	1235	202	10	10	NUM
ftr-325	1235	203	)	)	PUNCT
ftr-325	1235	204	whether	whether	SCONJ
ftr-325	1235	205	the	the	DET
ftr-325	1235	206	person	person	NOUN
ftr-325	1235	207	has	have	AUX
ftr-325	1235	208	been	be	AUX
ftr-325	1235	209	compensated	compensate	VERB
ftr-325	1235	210	for	for	ADP
ftr-325	1235	211	the	the	DET
ftr-325	1235	212	amount	amount	NOUN
ftr-325	1235	213	of	of	ADP
ftr-325	1235	214	income	income	NOUN
ftr-325	1235	215	taxes	taxis	NOUN
ftr-325	1235	216	due	due	ADJ
ftr-325	1235	217	by	by	ADP
ftr-325	1235	218	reason	reason	NOUN
ftr-325	1235	219	of	of	ADP
ftr-325	1235	220	the	the	DET
ftr-325	1235	221	person‘s	person‘s	PROPN
ftr-325	1235	222	shareholder	shareholder	NOUN
ftr-325	1235	223	status	status	NOUN
ftr-325	1235	224	;	;	PUNCT
ftr-325	1235	225	(	(	PUNCT
ftr-325	1235	226	11	11	X
ftr-325	1235	227	)	)	PUNCT
ftr-325	1235	228	whether	whether	SCONJ
ftr-325	1235	229	the	the	DET
ftr-325	1235	230	person	person	NOUN
ftr-325	1235	231	has	have	VERB
ftr-325	1235	232	access	access	NOUN
ftr-325	1235	233	to	to	ADP
ftr-325	1235	234	the	the	DET
ftr-325	1235	235	corporate	corporate	ADJ
ftr-325	1235	236	books	book	NOUN
ftr-325	1235	237	;	;	PUNCT
ftr-325	1235	238	and	and	CCONJ
ftr-325	1235	239	(	(	PUNCT
ftr-325	1235	240	12	12	NUM
ftr-325	1235	241	)	)	PUNCT
ftr-325	1235	242	whether	whether	SCONJ
ftr-325	1235	243	the	the	DET
ftr-325	1235	244	person	person	NOUN
ftr-325	1235	245	shows	show	VERB
ftr-325	1235	246	by	by	ADP
ftr-325	1235	247	his	his	PRON
ftr-325	1235	248	overt	overt	ADJ
ftr-325	1235	249	acts	act	NOUN
ftr-325	1235	250	that	that	PRON
ftr-325	1235	251	he	he	PRON
ftr-325	1235	252	believes	believe	VERB
ftr-325	1235	253	he	he	PRON
ftr-325	1235	254	is	be	AUX
ftr-325	1235	255	the	the	DET
ftr-325	1235	256	owner	owner	NOUN
ftr-325	1235	257	of	of	ADP
ftr-325	1235	258	the	the	DET
ftr-325	1235	259	stock	stock	NOUN
ftr-325	1235	260	.	.	PUNCT
ftr-325	1236	1			NOUN
ftr-325	1237	1	applying	apply	VERB
ftr-325	1237	2	the	the	DET
ftr-325	1237	3	grodt	grodt	PROPN
ftr-325	1237	4	&	&	CCONJ
ftr-325	1237	5	mckay	mckay	PROPN
ftr-325	1237	6	factors	factor	NOUN
ftr-325	1237	7	,	,	PUNCT
ftr-325	1237	8	as	as	ADP
ftr-325	1237	9	―refined‖	―refined‖	PROPN
ftr-325	1237	10	by	by	ADP
ftr-325	1237	11	dunne	dunne	PROPN
ftr-325	1237	12	,	,	PUNCT
ftr-325	1237	13	the	the	DET
ftr-325	1237	14	court	court	NOUN
ftr-325	1237	15	concluded	conclude	VERB
ftr-325	1237	16	that	that	SCONJ
ftr-325	1237	17	the	the	DET
ftr-325	1237	18	most	most	ADV
ftr-325	1237	19	relevant	relevant	ADJ
ftr-325	1237	20	factors	factor	NOUN
ftr-325	1237	21	―firmly‖	―firmly‖	PROPN
ftr-325	1237	22	established	establish	VERB
ftr-325	1237	23	that	that	SCONJ
ftr-325	1237	24	the	the	DET
ftr-325	1237	25	transaction	transaction	NOUN
ftr-325	1237	26	was	be	AUX
ftr-325	1237	27	a	a	DET
ftr-325	1237	28	sale	sale	NOUN
ftr-325	1237	29	.	.	PUNCT
ftr-325	1238	1	notwithstanding	notwithstanding	ADP
ftr-325	1238	2	their	their	PRON
ftr-325	1238	3	labels	label	NOUN
ftr-325	1238	4	,	,	PUNCT
ftr-325	1238	5	the	the	DET
ftr-325	1238	6	agreements	agreement	NOUN
ftr-325	1238	7	as	as	ADP
ftr-325	1238	8	a	a	DET
ftr-325	1238	9	whole	whole	NOUN
ftr-325	1238	10	made	make	VERB
ftr-325	1238	11	it	it	PRON
ftr-325	1238	12	clear	clear	ADJ
ftr-325	1238	13	that	that	SCONJ
ftr-325	1238	14	during	during	ADP
ftr-325	1238	15	the	the	DET
ftr-325	1238	16	period	period	NOUN
ftr-325	1238	17	of	of	ADP
ftr-325	1238	18	time	time	NOUN
ftr-325	1238	19	covered	cover	VERB
ftr-325	1238	20	by	by	ADP
ftr-325	1238	21	the	the	DET
ftr-325	1238	22	―loan,‖	―loan,‖	PROPN
ftr-325	1238	23	derivium	derivium	NOUN
ftr-325	1238	24	owned	own	VERB
ftr-325	1238	25	the	the	DET
ftr-325	1238	26	stock	stock	NOUN
ftr-325	1238	27	.	.	PUNCT
ftr-325	1239	1	the	the	DET
ftr-325	1239	2	court	court	NOUN
ftr-325	1239	3	looked	look	VERB
ftr-325	1239	4	to	to	ADP
ftr-325	1239	5	its	its	PRON
ftr-325	1239	6	precedents	precedent	NOUN
ftr-325	1239	7	under	under	ADP
ftr-325	1239	8	which	which	PRON
ftr-325	1239	9	―‗the	―‗the	DET
ftr-325	1239	10	characteristics	characteristic	NOUN
ftr-325	1239	11	typically	typically	ADV
ftr-325	1239	12	associated	associate	VERB
ftr-325	1239	13	with	with	ADP
ftr-325	1239	14	―stock‖	―stock‖	PROPN
ftr-325	1239	15	are	be	AUX
ftr-325	1239	16	that	that	SCONJ
ftr-325	1239	17	it	it	PRON
ftr-325	1239	18	grants	grant	VERB
ftr-325	1239	19	‗the	‗the	DET
ftr-325	1239	20	right	right	NOUN
ftr-325	1239	21	to	to	PART
ftr-325	1239	22	receive	receive	VERB
ftr-325	1239	23	dividends	dividend	NOUN
ftr-325	1239	24	contingent	contingent	ADJ
ftr-325	1239	25	upon	upon	SCONJ
ftr-325	1239	26	an	an	DET
ftr-325	1239	27	apportionment	apportionment	NOUN
ftr-325	1239	28	of	of	ADP
ftr-325	1239	29	profits	profit	NOUN
ftr-325	1239	30	‘	'	PUNCT
ftr-325	1239	31	;	;	PUNCT
ftr-325	1239	32	is	be	AUX
ftr-325	1239	33	negotiable	negotiable	ADJ
ftr-325	1239	34	;	;	PUNCT
ftr-325	1239	35	grants	grant	VERB
ftr-325	1239	36	‗the	‗the	DET
ftr-325	1239	37	ability	ability	NOUN
ftr-325	1239	38	to	to	PART
ftr-325	1239	39	be	be	AUX
ftr-325	1239	40	pledged	pledge	VERB
ftr-325	1239	41	or	or	CCONJ
ftr-325	1239	42	hypothecated	hypothecate	VERB
ftr-325	1239	43	‘	'	PUNCT
ftr-325	1239	44	;	;	PUNCT
ftr-325	1239	45	‗confer[s	‗confer[s	PROPN
ftr-325	1239	46	]	]	X
ftr-325	1239	47	[	[	PUNCT
ftr-325	1239	48	]	]	X
ftr-325	1239	49	voting	voting	NOUN
ftr-325	1239	50	rights	right	NOUN
ftr-325	1239	51	in	in	ADP
ftr-325	1239	52	proportion	proportion	NOUN
ftr-325	1239	53	to	to	ADP
ftr-325	1239	54	the	the	DET
ftr-325	1239	55	number	number	NOUN
ftr-325	1239	56	of	of	ADP
ftr-325	1239	57	shares	share	NOUN
ftr-325	1239	58	owned	own	VERB
ftr-325	1239	59	‘	'	PUNCT
ftr-325	1239	60	;	;	PUNCT
ftr-325	1239	61	and	and	CCONJ
ftr-325	1239	62	has	have	VERB
ftr-325	1239	63	‗the	‗the	DET
ftr-325	1239	64	capacity	capacity	NOUN
ftr-325	1239	65	to	to	PART
ftr-325	1239	66	appreciate	appreciate	VERB
ftr-325	1239	67	in	in	ADP
ftr-325	1239	68	value	value	NOUN
ftr-325	1239	69	.	.	PUNCT
ftr-325	1240	1	‘‖	‘‖	NOUN
ftr-325	1240	2	when	when	SCONJ
ftr-325	1240	3	the	the	DET
ftr-325	1240	4	taxpayer	taxpayer	NOUN
ftr-325	1240	5	transferred	transfer	VERB
ftr-325	1240	6	the	the	DET
ftr-325	1240	7	stock	stock	NOUN
ftr-325	1240	8	to	to	ADP
ftr-325	1240	9	derivium	derivium	NOUN
ftr-325	1240	10	pursuant	pursuant	ADV
ftr-325	1240	11	to	to	ADP
ftr-325	1240	12	the	the	DET
ftr-325	1240	13	agreements	agreement	NOUN
ftr-325	1240	14	,	,	PUNCT
ftr-325	1240	15	―he	―he	PROPN
ftr-325	1240	16	ceded	cede	VERB
ftr-325	1240	17	these	these	DET
ftr-325	1240	18	rights	right	NOUN
ftr-325	1240	19	of	of	ADP
ftr-325	1240	20	stock	stock	NOUN
ftr-325	1240	21	ownership	ownership	NOUN
ftr-325	1240	22	to	to	ADP
ftr-325	1240	23	derivium.‖	derivium.‖	NOUN
ftr-325	1240	24	other	other	ADJ
ftr-325	1240	25	grodt	grodt	PROPN
ftr-325	1240	26	&	&	CCONJ
ftr-325	1240	27	mckay	mckay	PROPN
ftr-325	1240	28	benefits	benefit	NOUN
ftr-325	1240	29	and	and	CCONJ
ftr-325	1240	30	burdens	burden	NOUN
ftr-325	1240	31	test	test	NOUN
ftr-325	1240	32	factors	factor	NOUN
ftr-325	1240	33	also	also	ADV
ftr-325	1240	34	led	lead	VERB
ftr-325	1240	35	to	to	ADP
ftr-325	1240	36	the	the	DET
ftr-325	1240	37	conclusion	conclusion	NOUN
ftr-325	1240	38	that	that	SCONJ
ftr-325	1240	39	the	the	DET
ftr-325	1240	40	transaction	transaction	NOUN
ftr-325	1240	41	was	be	AUX
ftr-325	1240	42	a	a	DET
ftr-325	1240	43	sale	sale	NOUN
ftr-325	1240	44	.	.	PUNCT
ftr-325	1241	1	the	the	DET
ftr-325	1241	2	agreements	agreement	NOUN
ftr-325	1241	3	granted	grant	VERB
ftr-325	1241	4	―derivium	―derivium	ADP
ftr-325	1241	5	the	the	DET
ftr-325	1241	6	right	right	NOUN
ftr-325	1241	7	to	to	PART
ftr-325	1241	8	possess	possess	VERB
ftr-325	1241	9	the	the	DET
ftr-325	1241	10	stock	stock	NOUN
ftr-325	1241	11	,	,	PUNCT
ftr-325	1241	12	the	the	DET
ftr-325	1241	13	equity	equity	NOUN
ftr-325	1241	14	in	in	ADP
ftr-325	1241	15	the	the	DET
ftr-325	1241	16	stock	stock	NOUN
ftr-325	1241	17	,	,	PUNCT
ftr-325	1241	18	and	and	CCONJ
ftr-325	1241	19	the	the	DET
ftr-325	1241	20	right	right	NOUN
ftr-325	1241	21	to	to	PART
ftr-325	1241	22	receive	receive	VERB
ftr-325	1241	23	the	the	DET
ftr-325	1241	24	profits	profit	NOUN
ftr-325	1241	25	from	from	ADP
ftr-325	1241	26	either	either	CCONJ
ftr-325	1241	27	holding	hold	VERB
ftr-325	1241	28	or	or	CCONJ
ftr-325	1241	29	disposing	dispose	VERB
ftr-325	1241	30	of	of	ADP
ftr-325	1241	31	the	the	DET
ftr-325	1241	32	stock;‖	stock;‖	NOUN
ftr-325	1241	33	that	that	PRON
ftr-325	1241	34	the	the	DET
ftr-325	1241	35	loan	loan	NOUN
ftr-325	1241	36	was	be	AUX
ftr-325	1241	37	nonrecourse	nonrecourse	NOUN
ftr-325	1241	38	assured	assure	VERB
ftr-325	1241	39	that	that	SCONJ
ftr-325	1241	40	the	the	DET
ftr-325	1241	41	risk	risk	NOUN
ftr-325	1241	42	of	of	ADP
ftr-325	1241	43	loss	loss	NOUN
ftr-325	1241	44	was	be	AUX
ftr-325	1241	45	shifted	shift	VERB
ftr-325	1241	46	entirely	entirely	ADV
ftr-325	1241	47	to	to	ADP
ftr-325	1241	48	derivium	derivium	NOUN
ftr-325	1241	49	.	.	PUNCT
ftr-325	1242	1			X
ftr-325	1243	1	the	the	DET
ftr-325	1243	2	court	court	NOUN
ftr-325	1243	3	of	of	ADP
ftr-325	1243	4	appeals	appeals	PROPN
ftr-325	1243	5	rejected	reject	VERB
ftr-325	1243	6	the	the	DET
ftr-325	1243	7	approach	approach	NOUN
ftr-325	1243	8	taken	take	VERB
ftr-325	1243	9	by	by	ADP
ftr-325	1243	10	judge	judge	NOUN
ftr-325	1243	11	halpern	halpern	PROPN
ftr-325	1243	12	in	in	ADP
ftr-325	1243	13	his	his	PRON
ftr-325	1243	14	concurring	concurring	NOUN
ftr-325	1243	15	opinion	opinion	NOUN
ftr-325	1243	16	,	,	PUNCT
ftr-325	1243	17	concluding	conclude	VERB
ftr-325	1243	18	that	that	SCONJ
ftr-325	1243	19	―judge	―judge	PROPN
ftr-325	1243	20	halpern‘s	halpern‘s	PROPN
ftr-325	1243	21	approach	approach	NOUN
ftr-325	1243	22	risk[ed	risk[ed	PROPN
ftr-325	1243	23	]	]	PUNCT
ftr-325	1243	24	transforming	transform	VERB
ftr-325	1243	25	,	,	PUNCT
ftr-325	1243	26	for	for	ADP
ftr-325	1243	27	income	income	NOUN
ftr-325	1243	28	tax	tax	NOUN
ftr-325	1243	29	purposes	purpose	NOUN
ftr-325	1243	30	,	,	PUNCT
ftr-325	1243	31	all	all	DET
ftr-325	1243	32	interests	interest	NOUN
ftr-325	1243	33	secured	secure	VERB
ftr-325	1243	34	by	by	ADP
ftr-325	1243	35	stock	stock	NOUN
ftr-325	1243	36	into	into	ADP
ftr-325	1243	37	sales	sale	NOUN
ftr-325	1243	38	of	of	ADP
ftr-325	1243	39	stock.‖	stock.‖	PROPN
ftr-325	1243	40	it	it	PRON
ftr-325	1243	41	also	also	ADV
ftr-325	1243	42	rejected	reject	VERB
ftr-325	1243	43	the	the	DET
ftr-325	1243	44	approach	approach	NOUN
ftr-325	1243	45	taken	take	VERB
ftr-325	1243	46	by	by	ADP
ftr-325	1243	47	judge	judge	NOUN
ftr-325	1243	48	holmes	holmes	PROPN
ftr-325	1243	49	in	in	ADP
ftr-325	1243	50	his	his	PRON
ftr-325	1243	51	concurring	concurring	NOUN
ftr-325	1243	52	opinion	opinion	NOUN
ftr-325	1243	53	,	,	PUNCT
ftr-325	1243	54	concluding	conclude	VERB
ftr-325	1243	55	that	that	SCONJ
ftr-325	1243	56	―judge	―judge	PROPN
ftr-325	1243	57	holmes‘s	holmes‘s	NOUN
ftr-325	1243	58	test	test	NOUN
ftr-325	1243	59	could	could	AUX
ftr-325	1243	60	result	result	VERB
ftr-325	1243	61	in	in	ADP
ftr-325	1243	62	understatements	understatement	NOUN
ftr-325	1243	63	of	of	ADP
ftr-325	1243	64	income	income	NOUN
ftr-325	1243	65	when	when	SCONJ
ftr-325	1243	66	taxpayers	taxpayer	NOUN
ftr-325	1243	67	have	have	VERB
ftr-325	1243	68	absolutely	absolutely	ADV
ftr-325	1243	69	no	no	DET
ftr-325	1243	70	way	way	NOUN
ftr-325	1243	71	to	to	PART
ftr-325	1243	72	determine	determine	VERB
ftr-325	1243	73	that	that	SCONJ
ftr-325	1243	74	a	a	DET
ftr-325	1243	75	taxable	taxable	ADJ
ftr-325	1243	76	event	event	NOUN
ftr-325	1243	77	has	have	AUX
ftr-325	1243	78	occurred.‖	occurred.‖	PROPN
ftr-325	1243	79	b.	b.	PROPN
ftr-325	1243	80	devious	devious	ADJ
ftr-325	1243	81	derivium	derivium	NOUN
ftr-325	1243	82	strikes	strike	NOUN
ftr-325	1243	83	again	again	ADV
ftr-325	1243	84	.	.	PUNCT
ftr-325	1244	1	raifman	raifman	PROPN
ftr-325	1244	2	v.	v.	PROPN
ftr-325	1244	3	commissioner	commissioner	PROPN
ftr-325	1244	4	,	,	PUNCT
ftr-325	1244	5	t.c	t.c	PROPN
ftr-325	1244	6	.	.	PROPN
ftr-325	1244	7	memo	memo	NOUN
ftr-325	1244	8	.	.	PUNCT
ftr-325	1245	1	2012	2012	NUM
ftr-325	1245	2	-	-	SYM
ftr-325	1245	3	228	228	NUM
ftr-325	1245	4	(	(	PUNCT
ftr-325	1245	5	8/7/12	8/7/12	NUM
ftr-325	1245	6	)	)	PUNCT
ftr-325	1245	7	.	.	PUNCT
ftr-325	1246	1	the	the	DET
ftr-325	1246	2	taxpayer	taxpayer	NOUN
ftr-325	1246	3	transferred	transfer	VERB
ftr-325	1246	4	stock	stock	NOUN
ftr-325	1246	5	to	to	ADP
ftr-325	1246	6	derivium	derivium	NOUN
ftr-325	1246	7	under	under	ADP
ftr-325	1246	8	its	its	PRON
ftr-325	1246	9	infamous	infamous	ADJ
ftr-325	1246	10	―90	―90	NOUN
ftr-325	1246	11	%	%	NOUN
ftr-325	1246	12	stock	stock	NOUN
ftr-325	1246	13	loan‖	loan‖	PROPN
ftr-325	1246	14	program	program	NOUN
ftr-325	1246	15	.	.	PUNCT
ftr-325	1247	1	following	follow	VERB
ftr-325	1247	2	calloway	calloway	PROPN
ftr-325	1247	3	v.	v.	PROPN
ftr-325	1247	4	commissioner	commissioner	PROPN
ftr-325	1247	5	,	,	PUNCT
ftr-325	1247	6	135	135	NUM
ftr-325	1247	7	t.c	t.c	PROPN
ftr-325	1247	8	.	.	PROPN
ftr-325	1247	9	26	26	NUM
ftr-325	1247	10	(	(	PUNCT
ftr-325	1247	11	2010	2010	NUM
ftr-325	1247	12	)	)	PUNCT
ftr-325	1247	13	,	,	PUNCT
ftr-325	1247	14	the	the	DET
ftr-325	1247	15	tax	tax	NOUN
ftr-325	1247	16	court	court	NOUN
ftr-325	1247	17	(	(	PUNCT
ftr-325	1247	18	judge	judge	PROPN
ftr-325	1247	19	wells	wells	PROPN
ftr-325	1247	20	)	)	PUNCT
ftr-325	1247	21	granted	grant	VERB
ftr-325	1247	22	the	the	DET
ftr-325	1247	23	irs‘s	irs‘s	NOUN
ftr-325	1247	24	motion	motion	NOUN
ftr-325	1247	25	for	for	ADP
ftr-325	1247	26	summary	summary	NOUN
ftr-325	1247	27	judgment	judgment	NOUN
ftr-325	1247	28	that	that	SCONJ
ftr-325	1247	29	the	the	DET
ftr-325	1247	30	transactions	transaction	NOUN
ftr-325	1247	31	were	be	AUX
ftr-325	1247	32	sales	sale	NOUN
ftr-325	1247	33	and	and	CCONJ
ftr-325	1247	34	not	not	PART
ftr-325	1247	35	loans	loan	NOUN
ftr-325	1247	36	,	,	PUNCT
ftr-325	1247	37	but	but	CCONJ
ftr-325	1247	38	denied	deny	VERB
ftr-325	1247	39	the	the	DET
ftr-325	1247	40	irs‘s	irs‘s	NOUN
ftr-325	1247	41	motion	motion	NOUN
ftr-325	1247	42	for	for	ADP
ftr-325	1247	43	summary	summary	NOUN
ftr-325	1247	44	judgment	judgment	NOUN
ftr-325	1247	45	on	on	ADP
ftr-325	1247	46	the	the	DET
ftr-325	1247	47	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1247	48	claim	claim	NOUN
ftr-325	1247	49	for	for	ADP
ftr-325	1247	50	a	a	DET
ftr-325	1247	51	theft	theft	NOUN
ftr-325	1247	52	loss	loss	NOUN
ftr-325	1247	53	deduction	deduction	NOUN
ftr-325	1247	54	,	,	PUNCT
ftr-325	1247	55	concluding	conclude	VERB
ftr-325	1247	56	that	that	PRON
ftr-325	1247	57	genuine	genuine	ADJ
ftr-325	1247	58	issues	issue	NOUN
ftr-325	1247	59	of	of	ADP
ftr-325	1247	60	material	material	NOUN
ftr-325	1247	61	fact	fact	NOUN
ftr-325	1247	62	remained	remain	VERB
ftr-325	1247	63	regarding	regard	VERB
ftr-325	1247	64	whether	whether	SCONJ
ftr-325	1247	65	the	the	DET
ftr-325	1247	66	taxpayer	taxpayer	NOUN
ftr-325	1247	67	was	be	AUX
ftr-325	1247	68	entitled	entitle	VERB
ftr-325	1247	69	to	to	ADP
ftr-325	1247	70	a	a	DET
ftr-325	1247	71	theft	theft	NOUN
ftr-325	1247	72	loss	loss	NOUN
ftr-325	1247	73	deduction	deduction	NOUN
ftr-325	1247	74	for	for	ADP
ftr-325	1247	75	the	the	DET
ftr-325	1247	76	amount	amount	NOUN
ftr-325	1247	77	of	of	ADP
ftr-325	1247	78	the	the	DET
ftr-325	1247	79	value	value	NOUN
ftr-325	1247	80	of	of	ADP
ftr-325	1247	81	the	the	DET
ftr-325	1247	82	options	option	NOUN
ftr-325	1247	83	they	they	PRON
ftr-325	1247	84	purchased	purchase	VERB
ftr-325	1247	85	from	from	ADP
ftr-325	1247	86	derivium	derivium	NOUN
ftr-325	1247	87	.	.	PUNCT
ftr-325	1248	1	the	the	DET
ftr-325	1248	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1248	3	affidavit	affidavit	NOUN
ftr-325	1248	4	alleged	allege	VERB
ftr-325	1248	5	that	that	SCONJ
ftr-325	1248	6	derivium	derivium	NOUN
ftr-325	1248	7	misrepresented	misrepresent	VERB
ftr-325	1248	8	the	the	DET
ftr-325	1248	9	nature	nature	NOUN
ftr-325	1248	10	of	of	ADP
ftr-325	1248	11	the	the	DET
ftr-325	1248	12	transaction	transaction	NOUN
ftr-325	1248	13	because	because	SCONJ
ftr-325	1248	14	derivium	derivium	NOUN
ftr-325	1248	15	never	never	ADV
ftr-325	1248	16	engaged	engage	VERB
ftr-325	1248	17	in	in	ADP
ftr-325	1248	18	a	a	DET
ftr-325	1248	19	plausible	plausible	ADJ
ftr-325	1248	20	hedging	hedging	NOUN
ftr-325	1248	21	strategy	strategy	NOUN
ftr-325	1248	22	,	,	PUNCT
ftr-325	1248	23	but	but	CCONJ
ftr-325	1248	24	rather	rather	ADV
ftr-325	1248	25	appeared	appear	VERB
ftr-325	1248	26	to	to	PART
ftr-325	1248	27	be	be	AUX
ftr-325	1248	28	massively	massively	ADV
ftr-325	1248	29	betting	bet	VERB
ftr-325	1248	30	that	that	SCONJ
ftr-325	1248	31	the	the	DET
ftr-325	1248	32	price	price	NOUN
ftr-325	1248	33	of	of	ADP
ftr-325	1248	34	all	all	PRON
ftr-325	1248	35	of	of	ADP
ftr-325	1248	36	its	its	PRON
ftr-325	1248	37	clients	client	NOUN
ftr-325	1248	38	‘	'	PUNCT
ftr-325	1248	39	stocks	stock	NOUN
ftr-325	1248	40	would	would	AUX
ftr-325	1248	41	fall	fall	VERB
ftr-325	1248	42	,	,	PUNCT
ftr-325	1248	43	―hedged‖	―hedged‖	PROPN
ftr-325	1248	44	only	only	ADV
ftr-325	1248	45	by	by	ADP
ftr-325	1248	46	a	a	DET
ftr-325	1248	47	ponzi	ponzi	NOUN
ftr-325	1249	1	562	562	NUM
ftr-325	1249	2	florida	florida	PROPN
ftr-325	1249	3	tax	tax	NOUN
ftr-325	1249	4	review	review	NOUN
ftr-325	1249	5	[	[	X
ftr-325	1249	6	vol	vol	NOUN
ftr-325	1249	7	.	.	PUNCT
ftr-325	1249	8	13:10	13:10	NUM
ftr-325	1249	9	scheme	scheme	NOUN
ftr-325	1249	10	,	,	PUNCT
ftr-325	1249	11	and	and	CCONJ
ftr-325	1249	12	that	that	SCONJ
ftr-325	1249	13	the	the	DET
ftr-325	1249	14	taxpayer	taxpayer	NOUN
ftr-325	1249	15	relied	rely	VERB
ftr-325	1249	16	on	on	ADP
ftr-325	1249	17	derivium‘s	derivium‘s	NOUN
ftr-325	1249	18	misrepresentations	misrepresentation	NOUN
ftr-325	1249	19	when	when	SCONJ
ftr-325	1249	20	he	he	PRON
ftr-325	1249	21	entered	enter	VERB
ftr-325	1249	22	into	into	ADP
ftr-325	1249	23	the	the	DET
ftr-325	1249	24	90	90	NUM
ftr-325	1249	25	%	%	NOUN
ftr-325	1249	26	stock	stock	NOUN
ftr-325	1249	27	loan	loan	NOUN
ftr-325	1249	28	program	program	NOUN
ftr-325	1249	29	by	by	ADP
ftr-325	1249	30	which	which	PRON
ftr-325	1249	31	he	he	PRON
ftr-325	1249	32	was	be	AUX
ftr-325	1249	33	defrauded	defraud	VERB
ftr-325	1249	34	.	.	PUNCT
ftr-325	1250	1	the	the	DET
ftr-325	1250	2	instant	instant	ADJ
ftr-325	1250	3	case	case	NOUN
ftr-325	1250	4	is	be	AUX
ftr-325	1250	5	distinguishable	distinguishable	ADJ
ftr-325	1250	6	from	from	ADP
ftr-325	1250	7	prior	prior	ADJ
ftr-325	1250	8	derivium	derivium	ADJ
ftr-325	1250	9	cases	case	NOUN
ftr-325	1250	10	in	in	ADP
ftr-325	1250	11	that	that	DET
ftr-325	1250	12	none	none	NOUN
ftr-325	1250	13	of	of	ADP
ftr-325	1250	14	the	the	DET
ftr-325	1250	15	prior	prior	ADJ
ftr-325	1250	16	cases	case	NOUN
ftr-325	1250	17	considered	consider	VERB
ftr-325	1250	18	the	the	DET
ftr-325	1250	19	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1250	20	attempt	attempt	NOUN
ftr-325	1250	21	to	to	PART
ftr-325	1250	22	exercise	exercise	VERB
ftr-325	1250	23	the	the	DET
ftr-325	1250	24	rights	right	NOUN
ftr-325	1250	25	to	to	ADP
ftr-325	1250	26	a	a	DET
ftr-325	1250	27	return	return	NOUN
ftr-325	1250	28	of	of	ADP
ftr-325	1250	29	the	the	DET
ftr-325	1250	30	collateral	collateral	NOUN
ftr-325	1250	31	after	after	ADP
ftr-325	1250	32	the	the	DET
ftr-325	1250	33	maturity	maturity	NOUN
ftr-325	1250	34	dates	date	NOUN
ftr-325	1250	35	.	.	PUNCT
ftr-325	1251	1	5	5	X
ftr-325	1251	2	.	.	PUNCT
ftr-325	1251	3	this	this	DET
ftr-325	1251	4	case	case	NOUN
ftr-325	1251	5	disproves	disprove	VERB
ftr-325	1251	6	the	the	DET
ftr-325	1251	7	old	old	ADJ
ftr-325	1251	8	adage	adage	NOUN
ftr-325	1251	9	―you	―you	PROPN
ftr-325	1251	10	can‘t	can‘t	PROPN
ftr-325	1251	11	lose	lose	VERB
ftr-325	1251	12	for	for	ADP
ftr-325	1251	13	trying.‖	trying.‖	NOUN
ftr-325	1251	14	sollberger	sollberger	NOUN
ftr-325	1251	15	v.	v.	ADP
ftr-325	1251	16	commissioner	commissioner	NOUN
ftr-325	1251	17	,	,	PUNCT
ftr-325	1251	18	691	691	NUM
ftr-325	1251	19	f.3d	f.3d	NUM
ftr-325	1251	20	1119	1119	NUM
ftr-325	1251	21	(	(	PUNCT
ftr-325	1251	22	9th	9th	ADJ
ftr-325	1251	23	cir	cir	NOUN
ftr-325	1251	24	.	.	PUNCT
ftr-325	1251	25	8/16/12	8/16/12	NUM
ftr-325	1251	26	)	)	PUNCT
ftr-325	1251	27	.	.	PUNCT
ftr-325	1252	1	the	the	DET
ftr-325	1252	2	taxpayer	taxpayer	NOUN
ftr-325	1252	3	entered	enter	VERB
ftr-325	1252	4	into	into	ADP
ftr-325	1252	5	an	an	DET
ftr-325	1252	6	agreement	agreement	NOUN
ftr-325	1252	7	with	with	ADP
ftr-325	1252	8	optech	optech	NOUN
ftr-325	1252	9	pursuant	pursuant	ADJ
ftr-325	1252	10	to	to	ADP
ftr-325	1252	11	which	which	PRON
ftr-325	1252	12	he	he	PRON
ftr-325	1252	13	transferred	transfer	VERB
ftr-325	1252	14	floating	float	VERB
ftr-325	1252	15	rate	rate	NOUN
ftr-325	1252	16	notes	note	NOUN
ftr-325	1252	17	(	(	PUNCT
ftr-325	1252	18	frns	frn	NOUN
ftr-325	1252	19	)	)	PUNCT
ftr-325	1252	20	worth	worth	ADJ
ftr-325	1252	21	approximately	approximately	ADV
ftr-325	1252	22	$	$	SYM
ftr-325	1252	23	1	1	NUM
ftr-325	1252	24	million	million	NUM
ftr-325	1252	25	to	to	PART
ftr-325	1252	26	optech	optech	VERB
ftr-325	1252	27	in	in	ADP
ftr-325	1252	28	return	return	NOUN
ftr-325	1252	29	for	for	ADP
ftr-325	1252	30	a	a	DET
ftr-325	1252	31	nonrecourse	nonrecourse	NOUN
ftr-325	1252	32	loan	loan	NOUN
ftr-325	1252	33	of	of	ADP
ftr-325	1252	34	90	90	NUM
ftr-325	1252	35	percent	percent	NOUN
ftr-325	1252	36	of	of	ADP
ftr-325	1252	37	the	the	DET
ftr-325	1252	38	value	value	NOUN
ftr-325	1252	39	of	of	ADP
ftr-325	1252	40	the	the	DET
ftr-325	1252	41	frns	frn	NOUN
ftr-325	1252	42	.	.	PUNCT
ftr-325	1253	1	under	under	ADP
ftr-325	1253	2	the	the	DET
ftr-325	1253	3	agreement	agreement	NOUN
ftr-325	1253	4	optech	optech	NOUN
ftr-325	1253	5	had	have	VERB
ftr-325	1253	6	the	the	DET
ftr-325	1253	7	right	right	NOUN
ftr-325	1253	8	to	to	PART
ftr-325	1253	9	receive	receive	VERB
ftr-325	1253	10	all	all	DET
ftr-325	1253	11	dividends	dividend	NOUN
ftr-325	1253	12	and	and	CCONJ
ftr-325	1253	13	interest	interest	NOUN
ftr-325	1253	14	on	on	ADP
ftr-325	1253	15	the	the	DET
ftr-325	1253	16	frns	frn	NOUN
ftr-325	1253	17	,	,	PUNCT
ftr-325	1253	18	and	and	CCONJ
ftr-325	1253	19	the	the	DET
ftr-325	1253	20	right	right	NOUN
ftr-325	1253	21	to	to	PART
ftr-325	1253	22	sell	sell	VERB
ftr-325	1253	23	the	the	DET
ftr-325	1253	24	frns	frn	NOUN
ftr-325	1253	25	during	during	ADP
ftr-325	1253	26	the	the	DET
ftr-325	1253	27	loan	loan	NOUN
ftr-325	1253	28	term	term	NOUN
ftr-325	1253	29	without	without	ADP
ftr-325	1253	30	sollberger‘s	sollberger‘	NOUN
ftr-325	1253	31	consent	consent	NOUN
ftr-325	1253	32	.	.	PUNCT
ftr-325	1254	1	optech	optech	NOUN
ftr-325	1254	2	did	do	AUX
ftr-325	1254	3	not	not	PART
ftr-325	1254	4	hold	hold	VERB
ftr-325	1254	5	the	the	DET
ftr-325	1254	6	frns	frn	NOUN
ftr-325	1254	7	as	as	ADP
ftr-325	1254	8	collateral	collateral	NOUN
ftr-325	1254	9	for	for	ADP
ftr-325	1254	10	the	the	DET
ftr-325	1254	11	loan	loan	NOUN
ftr-325	1254	12	,	,	PUNCT
ftr-325	1254	13	but	but	CCONJ
ftr-325	1254	14	immediately	immediately	ADV
ftr-325	1254	15	sold	sell	VERB
ftr-325	1254	16	the	the	DET
ftr-325	1254	17	frns	frn	NOUN
ftr-325	1254	18	and	and	CCONJ
ftr-325	1254	19	transferred	transfer	VERB
ftr-325	1254	20	90	90	NUM
ftr-325	1254	21	percent	percent	NOUN
ftr-325	1254	22	of	of	ADP
ftr-325	1254	23	the	the	DET
ftr-325	1254	24	proceeds	proceed	NOUN
ftr-325	1254	25	to	to	ADP
ftr-325	1254	26	the	the	DET
ftr-325	1254	27	taxpayer	taxpayer	NOUN
ftr-325	1254	28	.	.	PUNCT
ftr-325	1255	1	the	the	DET
ftr-325	1255	2	taxpayer	taxpayer	NOUN
ftr-325	1255	3	treated	treat	VERB
ftr-325	1255	4	the	the	DET
ftr-325	1255	5	transaction	transaction	NOUN
ftr-325	1255	6	as	as	ADP
ftr-325	1255	7	a	a	DET
ftr-325	1255	8	loan	loan	NOUN
ftr-325	1255	9	rather	rather	ADV
ftr-325	1255	10	than	than	ADP
ftr-325	1255	11	as	as	ADP
ftr-325	1255	12	a	a	DET
ftr-325	1255	13	sale	sale	NOUN
ftr-325	1255	14	.	.	PUNCT
ftr-325	1256	1	the	the	DET
ftr-325	1256	2	ninth	ninth	ADJ
ftr-325	1256	3	circuit	circuit	NOUN
ftr-325	1256	4	(	(	PUNCT
ftr-325	1256	5	judge	judge	PROPN
ftr-325	1256	6	smith	smith	PROPN
ftr-325	1256	7	)	)	PUNCT
ftr-325	1256	8	affirmed	affirm	VERB
ftr-325	1256	9	the	the	DET
ftr-325	1256	10	tax	tax	NOUN
ftr-325	1256	11	court‘s	court‘s	NOUN
ftr-325	1256	12	holding	hold	VERB
ftr-325	1256	13	(	(	PUNCT
ftr-325	1256	14	t.c	t.c	PROPN
ftr-325	1256	15	.	.	PROPN
ftr-325	1256	16	memo	memo	NOUN
ftr-325	1256	17	.	.	PUNCT
ftr-325	1257	1	2011	2011	NUM
ftr-325	1257	2	-	-	SYM
ftr-325	1257	3	78	78	NUM
ftr-325	1257	4	)	)	PUNCT
ftr-325	1257	5	that	that	SCONJ
ftr-325	1257	6	the	the	DET
ftr-325	1257	7	transaction	transaction	NOUN
ftr-325	1257	8	was	be	AUX
ftr-325	1257	9	a	a	DET
ftr-325	1257	10	sale	sale	NOUN
ftr-325	1257	11	.	.	PUNCT
ftr-325	1258	1	the	the	DET
ftr-325	1258	2	court	court	NOUN
ftr-325	1258	3	stated	state	VERB
ftr-325	1258	4	:	:	PUNCT
ftr-325	1258	5	although	although	SCONJ
ftr-325	1258	6	the	the	DET
ftr-325	1258	7	transaction	transaction	NOUN
ftr-325	1258	8	took	take	VERB
ftr-325	1258	9	the	the	DET
ftr-325	1258	10	form	form	NOUN
ftr-325	1258	11	of	of	ADP
ftr-325	1258	12	a	a	DET
ftr-325	1258	13	loan	loan	NOUN
ftr-325	1258	14	,	,	PUNCT
ftr-325	1258	15	sollberger	sollberger	PROPN
ftr-325	1258	16	transferred	transfer	VERB
ftr-325	1258	17	the	the	DET
ftr-325	1258	18	frns	frn	NOUN
ftr-325	1258	19	to	to	ADP
ftr-325	1258	20	optech	optech	NOUN
ftr-325	1258	21	,	,	PUNCT
ftr-325	1258	22	and	and	CCONJ
ftr-325	1258	23	gave	give	VERB
ftr-325	1258	24	optech	optech	NOUN
ftr-325	1258	25	the	the	DET
ftr-325	1258	26	right	right	NOUN
ftr-325	1258	27	to	to	PART
ftr-325	1258	28	sell	sell	VERB
ftr-325	1258	29	the	the	DET
ftr-325	1258	30	frns	frn	NOUN
ftr-325	1258	31	(	(	PUNCT
ftr-325	1258	32	which	which	DET
ftr-325	1258	33	optech	optech	NOUN
ftr-325	1258	34	promptly	promptly	ADV
ftr-325	1258	35	exercised	exercise	VERB
ftr-325	1258	36	)	)	PUNCT
ftr-325	1258	37	,	,	PUNCT
ftr-325	1258	38	to	to	PART
ftr-325	1258	39	transfer	transfer	VERB
ftr-325	1258	40	the	the	DET
ftr-325	1258	41	registration	registration	NOUN
ftr-325	1258	42	of	of	ADP
ftr-325	1258	43	the	the	DET
ftr-325	1258	44	frns	frn	NOUN
ftr-325	1258	45	into	into	ADP
ftr-325	1258	46	its	its	PRON
ftr-325	1258	47	own	own	ADJ
ftr-325	1258	48	name	name	NOUN
ftr-325	1258	49	,	,	PUNCT
ftr-325	1258	50	and	and	CCONJ
ftr-325	1258	51	to	to	PART
ftr-325	1258	52	keep	keep	VERB
ftr-325	1258	53	all	all	DET
ftr-325	1258	54	interest	interest	NOUN
ftr-325	1258	55	due	due	ADJ
ftr-325	1258	56	from	from	ADP
ftr-325	1258	57	the	the	DET
ftr-325	1258	58	frns	frn	NOUN
ftr-325	1258	59	.	.	PUNCT
ftr-325	1259	1	sollberger	sollberger	PROPN
ftr-325	1259	2	would	would	AUX
ftr-325	1259	3	not	not	PART
ftr-325	1259	4	be	be	AUX
ftr-325	1259	5	personally	personally	ADV
ftr-325	1259	6	liable	liable	ADJ
ftr-325	1259	7	if	if	SCONJ
ftr-325	1259	8	he	he	PRON
ftr-325	1259	9	did	do	AUX
ftr-325	1259	10	not	not	PART
ftr-325	1259	11	make	make	VERB
ftr-325	1259	12	payments	payment	NOUN
ftr-325	1259	13	on	on	ADP
ftr-325	1259	14	the	the	DET
ftr-325	1259	15	loan	loan	NOUN
ftr-325	1259	16	since	since	SCONJ
ftr-325	1259	17	it	it	PRON
ftr-325	1259	18	was	be	AUX
ftr-325	1259	19	nonrecourse	nonrecourse	ADJ
ftr-325	1259	20	.	.	PUNCT
ftr-325	1259	21	.	.	PUNCT
ftr-325	1259	22	.	.	PUNCT
ftr-325	1259	23	.	.	PUNCT
ftr-325	1260	1	nonrecourse	nonrecourse	NOUN
ftr-325	1260	2	financing	financing	NOUN
ftr-325	1260	3	,	,	PUNCT
ftr-325	1260	4	which	which	PRON
ftr-325	1260	5	is	be	AUX
ftr-325	1260	6	sometimes	sometimes	ADV
ftr-325	1260	7	viewed	view	VERB
ftr-325	1260	8	as	as	ADP
ftr-325	1260	9	an	an	DET
ftr-325	1260	10	―indicator	―indicator	NOUN
ftr-325	1260	11	of	of	ADP
ftr-325	1260	12	a	a	DET
ftr-325	1260	13	sham	sham	ADJ
ftr-325	1260	14	transaction,‖	transaction,‖	PROPN
ftr-325	1260	15	sacks	sack	NOUN
ftr-325	1260	16	v.	v.	ADP
ftr-325	1260	17	comm’r	comm’r	NOUN
ftr-325	1260	18	,	,	PUNCT
ftr-325	1260	19	69	69	NUM
ftr-325	1260	20	f.3d	f.3d	NUM
ftr-325	1260	21	982	982	NUM
ftr-325	1260	22	,	,	PUNCT
ftr-325	1260	23	988	988	NUM
ftr-325	1260	24	(	(	PUNCT
ftr-325	1260	25	9th	9th	ADJ
ftr-325	1260	26	cir	cir	NOUN
ftr-325	1260	27	.	.	PROPN
ftr-325	1260	28	1995	1995	NUM
ftr-325	1260	29	)	)	PUNCT
ftr-325	1260	30	,	,	PUNCT
ftr-325	1260	31	placed	place	VERB
ftr-325	1260	32	sollberger	sollberger	ADV
ftr-325	1260	33	more	more	ADV
ftr-325	1260	34	in	in	ADP
ftr-325	1260	35	the	the	DET
ftr-325	1260	36	position	position	NOUN
ftr-325	1260	37	of	of	ADP
ftr-325	1260	38	a	a	DET
ftr-325	1260	39	seller	seller	NOUN
ftr-325	1260	40	than	than	ADP
ftr-325	1260	41	a	a	DET
ftr-325	1260	42	debtor	debtor	NOUN
ftr-325	1260	43	.	.	PUNCT
ftr-325	1261	1	nowhere	nowhere	ADV
ftr-325	1261	2	in	in	ADP
ftr-325	1261	3	the	the	DET
ftr-325	1261	4	master	master	NOUN
ftr-325	1261	5	agreement	agreement	NOUN
ftr-325	1261	6	or	or	CCONJ
ftr-325	1261	7	the	the	DET
ftr-325	1261	8	loan	loan	NOUN
ftr-325	1261	9	schedule	schedule	NOUN
ftr-325	1261	10	did	do	AUX
ftr-325	1261	11	sollberger	sollberger	ADV
ftr-325	1261	12	promise	promise	VERB
ftr-325	1261	13	to	to	PART
ftr-325	1261	14	repay	repay	VERB
ftr-325	1261	15	the	the	DET
ftr-325	1261	16	money	money	NOUN
ftr-325	1261	17	―lent‖	―lent‖	NOUN
ftr-325	1261	18	to	to	ADP
ftr-325	1261	19	him	he	PRON
ftr-325	1261	20	.	.	PUNCT
ftr-325	1262	1	instead	instead	ADV
ftr-325	1262	2	,	,	PUNCT
ftr-325	1262	3	optech	optech	NOUN
ftr-325	1262	4	merely	merely	ADV
ftr-325	1262	5	agreed	agree	VERB
ftr-325	1262	6	to	to	PART
ftr-325	1262	7	return	return	VERB
ftr-325	1262	8	the	the	DET
ftr-325	1262	9	frns	frn	NOUN
ftr-325	1262	10	if	if	SCONJ
ftr-325	1262	11	sollberger	sollberger	ADV
ftr-325	1262	12	repaid	repay	VERB
ftr-325	1262	13	the	the	DET
ftr-325	1262	14	loan	loan	NOUN
ftr-325	1262	15	at	at	ADP
ftr-325	1262	16	the	the	DET
ftr-325	1262	17	end	end	NOUN
ftr-325	1262	18	of	of	ADP
ftr-325	1262	19	the	the	DET
ftr-325	1262	20	seven	seven	NUM
ftr-325	1262	21	-	-	PUNCT
ftr-325	1262	22	year	year	NOUN
ftr-325	1262	23	loan	loan	NOUN
ftr-325	1262	24	term	term	NOUN
ftr-325	1262	25	,	,	PUNCT
ftr-325	1262	26	thereby	thereby	ADV
ftr-325	1262	27	giving	give	VERB
ftr-325	1262	28	sollberger	sollberger	ADP
ftr-325	1262	29	the	the	DET
ftr-325	1262	30	option	option	NOUN
ftr-325	1262	31	of	of	ADP
ftr-325	1262	32	repurchasing	repurchase	VERB
ftr-325	1262	33	the	the	DET
ftr-325	1262	34	frns	frn	NOUN
ftr-325	1262	35	in	in	ADP
ftr-325	1262	36	seven	seven	NUM
ftr-325	1262	37	years	year	NOUN
ftr-325	1262	38	,	,	PUNCT
ftr-325	1262	39	but	but	CCONJ
ftr-325	1262	40	not	not	PART
ftr-325	1262	41	requiring	require	VERB
ftr-325	1262	42	him	he	PRON
ftr-325	1262	43	to	to	PART
ftr-325	1262	44	do	do	VERB
ftr-325	1262	45	so	so	ADV
ftr-325	1262	46	.	.	PUNCT
ftr-325	1263	1	thus	thus	ADV
ftr-325	1263	2	,	,	PUNCT
ftr-325	1263	3	the	the	DET
ftr-325	1263	4	transaction	transaction	NOUN
ftr-325	1263	5	was	be	AUX
ftr-325	1263	6	more	more	ADV
ftr-325	1263	7	akin	akin	ADJ
ftr-325	1263	8	to	to	ADP
ftr-325	1263	9	an	an	DET
ftr-325	1263	10	option	option	NOUN
ftr-325	1263	11	contract	contract	NOUN
ftr-325	1263	12	,	,	PUNCT
ftr-325	1263	13	whereunder	whereunder	VERB
ftr-325	1263	14	the	the	DET
ftr-325	1263	15	frns	frn	NOUN
ftr-325	1263	16	were	be	AUX
ftr-325	1263	17	sold	sell	VERB
ftr-325	1263	18	,	,	PUNCT
ftr-325	1263	19	but	but	CCONJ
ftr-325	1263	20	the	the	DET
ftr-325	1263	21	seller	seller	NOUN
ftr-325	1263	22	retained	retain	VERB
ftr-325	1263	23	a	a	DET
ftr-325	1263	24	call	call	NOUN
ftr-325	1263	25	option	option	NOUN
ftr-325	1263	26	to	to	PART
ftr-325	1263	27	reacquire	reacquire	VERB
ftr-325	1263	28	them	they	PRON
ftr-325	1263	29	after	after	ADP
ftr-325	1263	30	seven	seven	NUM
ftr-325	1263	31	years	year	NOUN
ftr-325	1263	32	,	,	PUNCT
ftr-325	1263	33	if	if	SCONJ
ftr-325	1263	34	he	he	PRON
ftr-325	1263	35	elected	elect	VERB
ftr-325	1263	36	to	to	PART
ftr-325	1263	37	do	do	VERB
ftr-325	1263	38	so	so	ADV
ftr-325	1263	39	,	,	PUNCT
ftr-325	1263	40	than	than	ADP
ftr-325	1263	41	a	a	DET
ftr-325	1263	42	true	true	ADJ
ftr-325	1263	43	loan	loan	NOUN
ftr-325	1263	44	.	.	PUNCT
ftr-325	1263	45	.	.	PUNCT
ftr-325	1263	46	.	.	PUNCT
ftr-325	1263	47	.	.	PUNCT
ftr-325	1264	1	sollberger‘s	sollberger‘	NOUN
ftr-325	1264	2	and	and	CCONJ
ftr-325	1264	3	optech‘s	optech‘s	PROPN
ftr-325	1264	4	conduct	conduct	NOUN
ftr-325	1264	5	also	also	ADV
ftr-325	1264	6	confirms	confirm	VERB
ftr-325	1264	7	our	our	PRON
ftr-325	1264	8	conclusion	conclusion	NOUN
ftr-325	1264	9	that	that	SCONJ
ftr-325	1264	10	the	the	DET
ftr-325	1264	11	transaction	transaction	NOUN
ftr-325	1264	12	was	be	AUX
ftr-325	1264	13	,	,	PUNCT
ftr-325	1264	14	in	in	ADP
ftr-325	1264	15	substance	substance	NOUN
ftr-325	1264	16	,	,	PUNCT
ftr-325	1264	17	a	a	DET
ftr-325	1264	18	sale	sale	NOUN
ftr-325	1264	19	.	.	PUNCT
ftr-325	1265	1	although	although	SCONJ
ftr-325	1265	2	interest	interest	NOUN
ftr-325	1265	3	accrued	accrue	VERB
ftr-325	1265	4	on	on	ADP
ftr-325	1265	5	the	the	DET
ftr-325	1265	6	loan	loan	NOUN
ftr-325	1265	7	,	,	PUNCT
ftr-325	1265	8	sollberger	sollberger	PROPN
ftr-325	1265	9	stopped	stop	VERB
ftr-325	1265	10	receiving	receive	VERB
ftr-325	1265	11	account	account	NOUN
ftr-325	1265	12	statements	statement	NOUN
ftr-325	1265	13	and	and	CCONJ
ftr-325	1265	14	making	make	VERB
ftr-325	1265	15	interest	interest	NOUN
ftr-325	1265	16	payments	payment	NOUN
ftr-325	1265	17	2013	2013	NUM
ftr-325	1265	18	]	]	PUNCT
ftr-325	1265	19	recent	recent	ADJ
ftr-325	1265	20	developments	development	NOUN
ftr-325	1265	21	in	in	ADP
ftr-325	1265	22	federal	federal	ADJ
ftr-325	1265	23	income	income	NOUN
ftr-325	1265	24	taxation	taxation	NOUN
ftr-325	1265	25	563	563	NUM
ftr-325	1265	26	after	after	ADP
ftr-325	1265	27	the	the	DET
ftr-325	1265	28	first	first	ADJ
ftr-325	1265	29	quarter	quarter	NOUN
ftr-325	1265	30	of	of	ADP
ftr-325	1265	31	2005	2005	NUM
ftr-325	1265	32	,	,	PUNCT
ftr-325	1265	33	less	less	ADJ
ftr-325	1265	34	than	than	ADP
ftr-325	1265	35	one	one	NUM
ftr-325	1265	36	year	year	NOUN
ftr-325	1265	37	into	into	ADP
ftr-325	1265	38	the	the	DET
ftr-325	1265	39	seven	seven	NUM
ftr-325	1265	40	-	-	PUNCT
ftr-325	1265	41	year	year	NOUN
ftr-325	1265	42	loan	loan	NOUN
ftr-325	1265	43	term	term	NOUN
ftr-325	1265	44	.	.	PUNCT
ftr-325	1266	1	thus	thus	ADV
ftr-325	1266	2	,	,	PUNCT
ftr-325	1266	3	neither	neither	CCONJ
ftr-325	1266	4	sollberger	sollberger	ADV
ftr-325	1266	5	nor	nor	CCONJ
ftr-325	1266	6	optech	optech	NOUN
ftr-325	1266	7	maintained	maintain	VERB
ftr-325	1266	8	the	the	DET
ftr-325	1266	9	appearance	appearance	NOUN
ftr-325	1266	10	that	that	PRON
ftr-325	1266	11	a	a	DET
ftr-325	1266	12	genuine	genuine	ADJ
ftr-325	1266	13	debt	debt	NOUN
ftr-325	1266	14	existed	exist	VERB
ftr-325	1266	15	for	for	ADP
ftr-325	1266	16	long	long	ADV
ftr-325	1266	17	.	.	PUNCT
ftr-325	1267	1	the	the	DET
ftr-325	1267	2	total	total	ADJ
ftr-325	1267	3	amount	amount	NOUN
ftr-325	1267	4	that	that	PRON
ftr-325	1267	5	sollberger	sollberger	AUX
ftr-325	1267	6	paid	pay	VERB
ftr-325	1267	7	to	to	PART
ftr-325	1267	8	optech	optech	NOUN
ftr-325	1267	9	was	be	AUX
ftr-325	1267	10	de	de	X
ftr-325	1267	11	minimis	minimis	NOUN
ftr-325	1267	12	compared	compare	VERB
ftr-325	1267	13	to	to	ADP
ftr-325	1267	14	the	the	DET
ftr-325	1267	15	size	size	NOUN
ftr-325	1267	16	of	of	ADP
ftr-325	1267	17	the	the	DET
ftr-325	1267	18	loan	loan	NOUN
ftr-325	1267	19	.	.	PUNCT
ftr-325	1268	1	the	the	DET
ftr-325	1268	2	frns	frn	NOUN
ftr-325	1268	3	were	be	AUX
ftr-325	1268	4	also	also	ADV
ftr-325	1268	5	sold	sell	VERB
ftr-325	1268	6	before	before	ADP
ftr-325	1268	7	sollberger	sollberger	ADV
ftr-325	1268	8	received	receive	VERB
ftr-325	1268	9	the	the	DET
ftr-325	1268	10	loan	loan	NOUN
ftr-325	1268	11	from	from	ADP
ftr-325	1268	12	optech	optech	NOUN
ftr-325	1268	13	,	,	PUNCT
ftr-325	1268	14	which	which	PRON
ftr-325	1268	15	suggests	suggest	VERB
ftr-325	1268	16	that	that	SCONJ
ftr-325	1268	17	optech	optech	NOUN
ftr-325	1268	18	funded	fund	VERB
ftr-325	1268	19	the	the	DET
ftr-325	1268	20	majority	majority	NOUN
ftr-325	1268	21	of	of	ADP
ftr-325	1268	22	the	the	DET
ftr-325	1268	23	―loan	―loan	PROPN
ftr-325	1268	24	amount‖	amount‖	PROPN
ftr-325	1268	25	with	with	ADP
ftr-325	1268	26	the	the	DET
ftr-325	1268	27	proceeds	proceed	NOUN
ftr-325	1268	28	received	receive	VERB
ftr-325	1268	29	from	from	ADP
ftr-325	1268	30	the	the	DET
ftr-325	1268	31	sale	sale	NOUN
ftr-325	1268	32	of	of	ADP
ftr-325	1268	33	the	the	DET
ftr-325	1268	34	frns	frn	NOUN
ftr-325	1268	35	.	.	PUNCT
ftr-325	1269	1	the	the	DET
ftr-325	1269	2	apparent	apparent	ADJ
ftr-325	1269	3	lack	lack	NOUN
ftr-325	1269	4	of	of	ADP
ftr-325	1269	5	any	any	DET
ftr-325	1269	6	ability	ability	NOUN
ftr-325	1269	7	or	or	CCONJ
ftr-325	1269	8	intention	intention	NOUN
ftr-325	1269	9	by	by	ADP
ftr-325	1269	10	optech	optech	NOUN
ftr-325	1269	11	to	to	PART
ftr-325	1269	12	hold	hold	VERB
ftr-325	1269	13	the	the	DET
ftr-325	1269	14	frns	frn	NOUN
ftr-325	1269	15	as	as	ADP
ftr-325	1269	16	collateral	collateral	NOUN
ftr-325	1269	17	to	to	PART
ftr-325	1269	18	secure	secure	VERB
ftr-325	1269	19	repayment	repayment	NOUN
ftr-325	1269	20	of	of	ADP
ftr-325	1269	21	the	the	DET
ftr-325	1269	22	loan	loan	NOUN
ftr-325	1269	23	further	far	ADV
ftr-325	1269	24	buttresses	buttress	VERB
ftr-325	1269	25	our	our	PRON
ftr-325	1269	26	conclusion	conclusion	NOUN
ftr-325	1269	27	that	that	SCONJ
ftr-325	1269	28	the	the	DET
ftr-325	1269	29	transaction	transaction	NOUN
ftr-325	1269	30	was	be	AUX
ftr-325	1269	31	merely	merely	ADV
ftr-325	1269	32	a	a	DET
ftr-325	1269	33	sale	sale	NOUN
ftr-325	1269	34	in	in	ADP
ftr-325	1269	35	the	the	DET
ftr-325	1269	36	false	false	ADJ
ftr-325	1269	37	garb	garb	NOUN
ftr-325	1269	38	of	of	ADP
ftr-325	1269	39	a	a	DET
ftr-325	1269	40	loan	loan	NOUN
ftr-325	1269	41	.	.	PUNCT
ftr-325	1270	1			PUNCT
ftr-325	1271	1	the	the	DET
ftr-325	1271	2	court	court	NOUN
ftr-325	1271	3	also	also	ADV
ftr-325	1271	4	rejected	reject	VERB
ftr-325	1271	5	the	the	DET
ftr-325	1271	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1271	7	argument	argument	NOUN
ftr-325	1271	8	that	that	SCONJ
ftr-325	1271	9	the	the	DET
ftr-325	1271	10	transaction	transaction	NOUN
ftr-325	1271	11	came	come	VERB
ftr-325	1271	12	within	within	ADP
ftr-325	1271	13	the	the	DET
ftr-325	1271	14	§	§	PROPN
ftr-325	1271	15	1058	1058	NUM
ftr-325	1271	16	safe	safe	ADJ
ftr-325	1271	17	harbor	harbor	NOUN
ftr-325	1271	18	for	for	ADP
ftr-325	1271	19	securities	security	NOUN
ftr-325	1271	20	lending	lending	NOUN
ftr-325	1271	21	transactions	transaction	NOUN
ftr-325	1271	22	because	because	SCONJ
ftr-325	1271	23	the	the	DET
ftr-325	1271	24	requirements	requirement	NOUN
ftr-325	1271	25	of	of	ADP
ftr-325	1271	26	that	that	DET
ftr-325	1271	27	section	section	NOUN
ftr-325	1271	28	clearly	clearly	ADV
ftr-325	1271	29	had	have	AUX
ftr-325	1271	30	not	not	PART
ftr-325	1271	31	been	be	AUX
ftr-325	1271	32	met	meet	VERB
ftr-325	1271	33	.	.	PUNCT
ftr-325	1272	1	6	6	X
ftr-325	1272	2	.	.	X
ftr-325	1272	3	the	the	DET
ftr-325	1272	4	cap	cap	PROPN
ftr-325	1272	5	gemini	gemini	PROPN
ftr-325	1272	6	exchange	exchange	PROPN
ftr-325	1272	7	cases	case	NOUN
ftr-325	1272	8	:	:	PUNCT
ftr-325	1272	9	a.	a.	NOUN
ftr-325	1272	10	gain	gain	NOUN
ftr-325	1272	11	is	be	AUX
ftr-325	1272	12	recognized	recognize	VERB
ftr-325	1272	13	on	on	ADP
ftr-325	1272	14	an	an	DET
ftr-325	1272	15	exchange	exchange	NOUN
ftr-325	1272	16	even	even	ADV
ftr-325	1272	17	if	if	SCONJ
ftr-325	1272	18	the	the	DET
ftr-325	1272	19	taxpayer	taxpayer	NOUN
ftr-325	1272	20	didn‘t	didn‘t	PRON
ftr-325	1272	21	yet	yet	ADV
ftr-325	1272	22	have	have	VERB
ftr-325	1272	23	what	what	PRON
ftr-325	1272	24	she	she	PRON
ftr-325	1272	25	got	get	VERB
ftr-325	1272	26	and	and	CCONJ
ftr-325	1272	27	she	she	PRON
ftr-325	1272	28	might	might	AUX
ftr-325	1272	29	not	not	PART
ftr-325	1272	30	have	have	AUX
ftr-325	1272	31	gotten	get	VERB
ftr-325	1272	32	to	to	PART
ftr-325	1272	33	keep	keep	VERB
ftr-325	1272	34	it	it	PRON
ftr-325	1272	35	.	.	PUNCT
ftr-325	1273	1	united	united	PROPN
ftr-325	1273	2	states	states	PROPN
ftr-325	1273	3	v.	v.	PROPN
ftr-325	1273	4	culp	culp	PROPN
ftr-325	1273	5	,	,	PUNCT
ftr-325	1273	6	99	99	NUM
ftr-325	1273	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1273	8	2007	2007	NUM
ftr-325	1273	9	-	-	SYM
ftr-325	1273	10	618	618	NUM
ftr-325	1273	11	(	(	PUNCT
ftr-325	1273	12	m.d	m.d	PROPN
ftr-325	1273	13	.	.	PROPN
ftr-325	1273	14	tenn	tenn	PROPN
ftr-325	1273	15	.	.	PUNCT
ftr-325	1274	1	12/29/06	12/29/06	NUM
ftr-325	1274	2	)	)	PUNCT
ftr-325	1274	3	.	.	PUNCT
ftr-325	1275	1	the	the	DET
ftr-325	1275	2	government	government	NOUN
ftr-325	1275	3	was	be	AUX
ftr-325	1275	4	granted	grant	VERB
ftr-325	1275	5	summary	summary	NOUN
ftr-325	1275	6	judgment	judgment	NOUN
ftr-325	1275	7	in	in	ADP
ftr-325	1275	8	an	an	DET
ftr-325	1275	9	erroneous	erroneous	ADJ
ftr-325	1275	10	refund	refund	NOUN
ftr-325	1275	11	suit	suit	NOUN
ftr-325	1275	12	.	.	PUNCT
ftr-325	1276	1	the	the	DET
ftr-325	1276	2	taxpayer	taxpayer	NOUN
ftr-325	1276	3	exchanged	exchange	VERB
ftr-325	1276	4	her	her	PRON
ftr-325	1276	5	partnership	partnership	NOUN
ftr-325	1276	6	interest	interest	NOUN
ftr-325	1276	7	in	in	ADP
ftr-325	1276	8	ernst	ernst	PROPN
ftr-325	1276	9	&	&	CCONJ
ftr-325	1276	10	young	young	PROPN
ftr-325	1276	11	for	for	ADP
ftr-325	1276	12	stock	stock	NOUN
ftr-325	1276	13	of	of	ADP
ftr-325	1276	14	a	a	DET
ftr-325	1276	15	corporation	corporation	NOUN
ftr-325	1276	16	acquiring	acquire	VERB
ftr-325	1276	17	e&y‘s	e&y‘s	PROPN
ftr-325	1276	18	consulting	consulting	NOUN
ftr-325	1276	19	business	business	NOUN
ftr-325	1276	20	,	,	PUNCT
ftr-325	1276	21	in	in	ADP
ftr-325	1276	22	a	a	DET
ftr-325	1276	23	transaction	transaction	NOUN
ftr-325	1276	24	that	that	PRON
ftr-325	1276	25	was	be	AUX
ftr-325	1276	26	not	not	PART
ftr-325	1276	27	a	a	DET
ftr-325	1276	28	statutory	statutory	ADJ
ftr-325	1276	29	nonrecognition	nonrecognition	NOUN
ftr-325	1276	30	event	event	NOUN
ftr-325	1276	31	;	;	PUNCT
ftr-325	1276	32	however	however	ADV
ftr-325	1276	33	,	,	PUNCT
ftr-325	1276	34	the	the	DET
ftr-325	1276	35	stock	stock	NOUN
ftr-325	1276	36	was	be	AUX
ftr-325	1276	37	held	hold	VERB
ftr-325	1276	38	in	in	ADP
ftr-325	1276	39	escrow	escrow	NOUN
ftr-325	1276	40	to	to	PART
ftr-325	1276	41	enforce	enforce	VERB
ftr-325	1276	42	a	a	DET
ftr-325	1276	43	forfeiture	forfeiture	NOUN
ftr-325	1276	44	provision	provision	NOUN
ftr-325	1276	45	if	if	SCONJ
ftr-325	1276	46	the	the	DET
ftr-325	1276	47	seller	seller	NOUN
ftr-325	1276	48	-	-	PUNCT
ftr-325	1276	49	taxpayer	taxpayer	NOUN
ftr-325	1276	50	failed	fail	VERB
ftr-325	1276	51	to	to	PART
ftr-325	1276	52	perform	perform	VERB
ftr-325	1276	53	certain	certain	ADJ
ftr-325	1276	54	services	service	NOUN
ftr-325	1276	55	as	as	ADP
ftr-325	1276	56	an	an	DET
ftr-325	1276	57	employee	employee	NOUN
ftr-325	1276	58	of	of	ADP
ftr-325	1276	59	the	the	DET
ftr-325	1276	60	acquiring	acquire	VERB
ftr-325	1276	61	corporation	corporation	NOUN
ftr-325	1276	62	.	.	PUNCT
ftr-325	1277	1	the	the	DET
ftr-325	1277	2	court	court	NOUN
ftr-325	1277	3	held	hold	VERB
ftr-325	1277	4	that	that	SCONJ
ftr-325	1277	5	the	the	DET
ftr-325	1277	6	open	open	ADJ
ftr-325	1277	7	transaction	transaction	NOUN
ftr-325	1277	8	doctrine	doctrine	NOUN
ftr-325	1277	9	was	be	AUX
ftr-325	1277	10	not	not	PART
ftr-325	1277	11	applicable	applicable	ADJ
ftr-325	1277	12	.	.	PUNCT
ftr-325	1278	1	if	if	SCONJ
ftr-325	1278	2	a	a	DET
ftr-325	1278	3	taxpayer	taxpayer	NOUN
ftr-325	1278	4	exchanges	exchange	VERB
ftr-325	1278	5	one	one	NUM
ftr-325	1278	6	property	property	NOUN
ftr-325	1278	7	for	for	ADP
ftr-325	1278	8	a	a	DET
ftr-325	1278	9	different	different	ADJ
ftr-325	1278	10	property	property	NOUN
ftr-325	1278	11	,	,	PUNCT
ftr-325	1278	12	the	the	DET
ftr-325	1278	13	gain	gain	NOUN
ftr-325	1278	14	realized	realize	VERB
ftr-325	1278	15	on	on	ADP
ftr-325	1278	16	the	the	DET
ftr-325	1278	17	exchange	exchange	NOUN
ftr-325	1278	18	must	must	AUX
ftr-325	1278	19	be	be	AUX
ftr-325	1278	20	recognized	recognize	VERB
ftr-325	1278	21	in	in	ADP
ftr-325	1278	22	the	the	DET
ftr-325	1278	23	year	year	NOUN
ftr-325	1278	24	the	the	DET
ftr-325	1278	25	exchange	exchange	NOUN
ftr-325	1278	26	occurs	occur	VERB
ftr-325	1278	27	,	,	PUNCT
ftr-325	1278	28	even	even	ADV
ftr-325	1278	29	though	though	SCONJ
ftr-325	1278	30	the	the	DET
ftr-325	1278	31	property	property	NOUN
ftr-325	1278	32	received	receive	VERB
ftr-325	1278	33	in	in	ADP
ftr-325	1278	34	the	the	DET
ftr-325	1278	35	exchange	exchange	NOUN
ftr-325	1278	36	is	be	AUX
ftr-325	1278	37	forfeitable	forfeitable	ADJ
ftr-325	1278	38	if	if	SCONJ
ftr-325	1278	39	contractual	contractual	ADJ
ftr-325	1278	40	provisions	provision	NOUN
ftr-325	1278	41	or	or	CCONJ
ftr-325	1278	42	representations	representation	NOUN
ftr-325	1278	43	in	in	ADP
ftr-325	1278	44	the	the	DET
ftr-325	1278	45	contract	contract	NOUN
ftr-325	1278	46	for	for	ADP
ftr-325	1278	47	exchange	exchange	NOUN
ftr-325	1278	48	are	be	AUX
ftr-325	1278	49	not	not	PART
ftr-325	1278	50	subsequently	subsequently	ADV
ftr-325	1278	51	satisfied	satisfied	ADJ
ftr-325	1278	52	and	and	CCONJ
ftr-325	1278	53	even	even	ADV
ftr-325	1278	54	though	though	SCONJ
ftr-325	1278	55	the	the	DET
ftr-325	1278	56	property	property	NOUN
ftr-325	1278	57	received	receive	VERB
ftr-325	1278	58	in	in	ADP
ftr-325	1278	59	the	the	DET
ftr-325	1278	60	exchange	exchange	NOUN
ftr-325	1278	61	is	be	AUX
ftr-325	1278	62	held	hold	VERB
ftr-325	1278	63	in	in	ADP
ftr-325	1278	64	escrow	escrow	NOUN
ftr-325	1278	65	to	to	PART
ftr-325	1278	66	assure	assure	VERB
ftr-325	1278	67	enforcement	enforcement	NOUN
ftr-325	1278	68	of	of	ADP
ftr-325	1278	69	the	the	DET
ftr-325	1278	70	forfeitability	forfeitability	NOUN
ftr-325	1278	71	provisions	provision	NOUN
ftr-325	1278	72	.	.	PUNCT
ftr-325	1279	1	b.	b.	PROPN
ftr-325	1280	1	the	the	DET
ftr-325	1280	2	seventh	seventh	ADJ
ftr-325	1280	3	circuit	circuit	NOUN
ftr-325	1280	4	affirmed	affirm	VERB
ftr-325	1280	5	taxable	taxable	ADJ
ftr-325	1280	6	exchange	exchange	NOUN
ftr-325	1280	7	treatment	treatment	NOUN
ftr-325	1280	8	for	for	ADP
ftr-325	1280	9	an	an	DET
ftr-325	1280	10	e&y	e&y	PROPN
ftr-325	1280	11	consulting	consulting	NOUN
ftr-325	1280	12	partner	partner	NOUN
ftr-325	1280	13	in	in	ADP
ftr-325	1280	14	a	a	DET
ftr-325	1280	15	capgemini	capgemini	ADJ
ftr-325	1280	16	exchange	exchange	NOUN
ftr-325	1280	17	.	.	PUNCT
ftr-325	1281	1	united	united	PROPN
ftr-325	1281	2	states	states	PROPN
ftr-325	1281	3	v.	v.	PROPN
ftr-325	1281	4	fletcher	fletcher	PROPN
ftr-325	1281	5	,	,	PUNCT
ftr-325	1281	6	562	562	NUM
ftr-325	1281	7	f.3d	f.3d	NUM
ftr-325	1281	8	839	839	NUM
ftr-325	1281	9	(	(	PUNCT
ftr-325	1281	10	7th	7th	ADJ
ftr-325	1281	11	cir	cir	NOUN
ftr-325	1281	12	.	.	PUNCT
ftr-325	1281	13	4/10/09	4/10/09	PROPN
ftr-325	1281	14	)	)	PUNCT
ftr-325	1281	15	,	,	PUNCT
ftr-325	1281	16	aff’g	aff’g	VERB
ftr-325	1281	17	101	101	NUM
ftr-325	1281	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1281	19	2008	2008	NUM
ftr-325	1281	20	-	-	SYM
ftr-325	1281	21	588	588	NUM
ftr-325	1281	22	(	(	PUNCT
ftr-325	1281	23	n.d	n.d	PROPN
ftr-325	1281	24	.	.	PROPN
ftr-325	1281	25	ill	ill	PROPN
ftr-325	1281	26	.	.	PUNCT
ftr-325	1282	1	1/15/08	1/15/08	NUM
ftr-325	1282	2	)	)	PUNCT
ftr-325	1282	3	.	.	PUNCT
ftr-325	1283	1	in	in	ADP
ftr-325	1283	2	this	this	DET
ftr-325	1283	3	2000	2000	NUM
ftr-325	1283	4	exchange	exchange	NOUN
ftr-325	1283	5	of	of	ADP
ftr-325	1283	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1283	7	partnership	partnership	NOUN
ftr-325	1283	8	interest	interest	NOUN
ftr-325	1283	9	in	in	ADP
ftr-325	1283	10	e&y	e&y	PROPN
ftr-325	1283	11	for	for	ADP
ftr-325	1283	12	restricted	restricted	ADJ
ftr-325	1283	13	stock	stock	NOUN
ftr-325	1283	14	of	of	ADP
ftr-325	1283	15	capgemini	capgemini	PROPN
ftr-325	1283	16	,	,	PUNCT
ftr-325	1283	17	the	the	DET
ftr-325	1283	18	seventh	seventh	ADJ
ftr-325	1283	19	circuit	circuit	NOUN
ftr-325	1283	20	(	(	PUNCT
ftr-325	1283	21	judge	judge	NOUN
ftr-325	1283	22	easterbrook	easterbrook	PROPN
ftr-325	1283	23	)	)	PUNCT
ftr-325	1283	24	affirmed	affirm	VERB
ftr-325	1283	25	the	the	DET
ftr-325	1283	26	summary	summary	NOUN
ftr-325	1283	27	judgment	judgment	NOUN
ftr-325	1283	28	award	award	NOUN
ftr-325	1283	29	to	to	ADP
ftr-325	1283	30	the	the	DET
ftr-325	1283	31	government	government	NOUN
ftr-325	1283	32	in	in	ADP
ftr-325	1283	33	this	this	DET
ftr-325	1283	34	erroneous	erroneous	ADJ
ftr-325	1283	35	refund	refund	NOUN
ftr-325	1283	36	suit	suit	NOUN
ftr-325	1283	37	,	,	PUNCT
ftr-325	1283	38	and	and	CCONJ
ftr-325	1283	39	in	in	ADP
ftr-325	1283	40	the	the	DET
ftr-325	1283	41	process	process	NOUN
ftr-325	1283	42	564	564	NUM
ftr-325	1283	43	florida	florida	PROPN
ftr-325	1283	44	tax	tax	NOUN
ftr-325	1283	45	review	review	NOUN
ftr-325	1284	1	[	[	X
ftr-325	1284	2	vol	vol	NOUN
ftr-325	1284	3	.	.	PUNCT
ftr-325	1285	1	13:10	13:10	NUM
ftr-325	1285	2	―fletcherized‖	―fletcherized‖	SYM
ftr-325	1285	3	3	3	NUM
ftr-325	1285	4	the	the	DET
ftr-325	1285	5	e&y	e&y	PROPN
ftr-325	1285	6	consulting	consulting	NOUN
ftr-325	1285	7	partner	partner	NOUN
ftr-325	1285	8	involved	involve	VERB
ftr-325	1285	9	because	because	SCONJ
ftr-325	1285	10	she	she	PRON
ftr-325	1285	11	initially	initially	ADV
ftr-325	1285	12	took	take	VERB
ftr-325	1285	13	the	the	DET
ftr-325	1285	14	position	position	NOUN
ftr-325	1285	15	of	of	ADP
ftr-325	1285	16	the	the	DET
ftr-325	1285	17	parties	party	NOUN
ftr-325	1285	18	to	to	ADP
ftr-325	1285	19	the	the	DET
ftr-325	1285	20	transaction	transaction	NOUN
ftr-325	1285	21	that	that	PRON
ftr-325	1285	22	all	all	PRON
ftr-325	1285	23	of	of	ADP
ftr-325	1285	24	the	the	DET
ftr-325	1285	25	capgemini	capgemini	ADJ
ftr-325	1285	26	shares	share	NOUN
ftr-325	1285	27	received	receive	VERB
ftr-325	1285	28	vested	vest	VERB
ftr-325	1285	29	in	in	ADP
ftr-325	1285	30	the	the	DET
ftr-325	1285	31	year	year	NOUN
ftr-325	1285	32	2000	2000	NUM
ftr-325	1286	1	[	[	X
ftr-325	1286	2	the	the	DET
ftr-325	1286	3	year	year	NOUN
ftr-325	1286	4	of	of	ADP
ftr-325	1286	5	the	the	DET
ftr-325	1286	6	exchange	exchange	NOUN
ftr-325	1286	7	]	]	PUNCT
ftr-325	1286	8	,	,	PUNCT
ftr-325	1286	9	but	but	CCONJ
ftr-325	1286	10	after	after	SCONJ
ftr-325	1286	11	the	the	DET
ftr-325	1286	12	stock	stock	NOUN
ftr-325	1286	13	declined	decline	VERB
ftr-325	1286	14	in	in	ADP
ftr-325	1286	15	value	value	NOUN
ftr-325	1286	16	took	take	VERB
ftr-325	1286	17	the	the	DET
ftr-325	1286	18	position	position	NOUN
ftr-325	1286	19	that	that	PRON
ftr-325	1286	20	she	she	PRON
ftr-325	1286	21	received	receive	VERB
ftr-325	1286	22	income	income	NOUN
ftr-325	1286	23	in	in	ADP
ftr-325	1286	24	2000	2000	NUM
ftr-325	1286	25	only	only	ADV
ftr-325	1286	26	to	to	ADP
ftr-325	1286	27	the	the	DET
ftr-325	1286	28	extent	extent	NOUN
ftr-325	1286	29	of	of	ADP
ftr-325	1286	30	cash	cash	NOUN
ftr-325	1286	31	she	she	PRON
ftr-325	1286	32	received	receive	VERB
ftr-325	1286	33	in	in	ADP
ftr-325	1286	34	that	that	DET
ftr-325	1286	35	year	year	NOUN
ftr-325	1286	36	and	and	CCONJ
ftr-325	1286	37	the	the	DET
ftr-325	1286	38	remainder	remainder	NOUN
ftr-325	1286	39	of	of	ADP
ftr-325	1286	40	her	her	PRON
ftr-325	1286	41	income	income	NOUN
ftr-325	1286	42	was	be	AUX
ftr-325	1286	43	recognized	recognize	VERB
ftr-325	1286	44	in	in	ADP
ftr-325	1286	45	2003	2003	NUM
ftr-325	1286	46	[	[	X
ftr-325	1286	47	when	when	SCONJ
ftr-325	1286	48	the	the	DET
ftr-325	1286	49	stock	stock	NOUN
ftr-325	1286	50	was	be	AUX
ftr-325	1286	51	worth	worth	ADJ
ftr-325	1286	52	less	less	ADJ
ftr-325	1286	53	than	than	ADP
ftr-325	1286	54	onefifth	onefifth	ADJ
ftr-325	1286	55	of	of	ADP
ftr-325	1286	56	its	its	PRON
ftr-325	1286	57	2000	2000	NUM
ftr-325	1286	58	value	value	NOUN
ftr-325	1286	59	]	]	PUNCT
ftr-325	1286	60	.	.	PUNCT
ftr-325	1287	1			PROPN
ftr-325	1287	2	judge	judge	PROPN
ftr-325	1287	3	easterbrook	easterbrook	PROPN
ftr-325	1287	4	did	do	AUX
ftr-325	1287	5	not	not	PART
ftr-325	1287	6	appreciate	appreciate	VERB
ftr-325	1287	7	the	the	DET
ftr-325	1287	8	argument	argument	NOUN
ftr-325	1287	9	that	that	SCONJ
ftr-325	1287	10	she	she	PRON
ftr-325	1287	11	signed	sign	VERB
ftr-325	1287	12	the	the	DET
ftr-325	1287	13	―consulting	―consulting	NOUN
ftr-325	1287	14	partner	partner	NOUN
ftr-325	1287	15	transaction	transaction	NOUN
ftr-325	1287	16	agreement‖	agreement‖	PUNCT
ftr-325	1288	1	[	[	X
ftr-325	1288	2	which	which	PRON
ftr-325	1288	3	provided	provide	VERB
ftr-325	1288	4	for	for	ADP
ftr-325	1288	5	taxable	taxable	ADJ
ftr-325	1288	6	gain	gain	NOUN
ftr-325	1288	7	in	in	ADP
ftr-325	1288	8	2000	2000	NUM
ftr-325	1288	9	]	]	PUNCT
ftr-325	1288	10	only	only	ADV
ftr-325	1288	11	because	because	SCONJ
ftr-325	1288	12	she	she	PRON
ftr-325	1288	13	was	be	AUX
ftr-325	1288	14	afraid	afraid	ADJ
ftr-325	1288	15	she	she	PRON
ftr-325	1288	16	would	would	AUX
ftr-325	1288	17	be	be	AUX
ftr-325	1288	18	fired	fire	VERB
ftr-325	1288	19	if	if	SCONJ
ftr-325	1288	20	she	she	PRON
ftr-325	1288	21	did	do	AUX
ftr-325	1288	22	not	not	PART
ftr-325	1288	23	do	do	VERB
ftr-325	1288	24	so	so	ADV
ftr-325	1288	25	.	.	PUNCT
ftr-325	1289	1	both	both	CCONJ
ftr-325	1289	2	the	the	DET
ftr-325	1289	3	district	district	NOUN
ftr-325	1289	4	court	court	NOUN
ftr-325	1289	5	and	and	CCONJ
ftr-325	1289	6	the	the	DET
ftr-325	1289	7	seventh	seventh	ADJ
ftr-325	1289	8	circuit	circuit	NOUN
ftr-325	1289	9	held	hold	VERB
ftr-325	1289	10	that	that	SCONJ
ftr-325	1289	11	under	under	ADP
ftr-325	1289	12	either	either	DET
ftr-325	1289	13	commissioner	commissioner	NOUN
ftr-325	1289	14	v.	v.	ADP
ftr-325	1289	15	danielson	danielson	PROPN
ftr-325	1289	16	,	,	PUNCT
ftr-325	1289	17	378	378	NUM
ftr-325	1289	18	f.2d	f.2d	NOUN
ftr-325	1289	19	771	771	NUM
ftr-325	1289	20	(	(	PUNCT
ftr-325	1289	21	3d	3d	PROPN
ftr-325	1289	22	cir	cir	NOUN
ftr-325	1289	23	.	.	PROPN
ftr-325	1289	24	1967	1967	NUM
ftr-325	1289	25	)	)	PUNCT
ftr-325	1289	26	,	,	PUNCT
ftr-325	1289	27	or	or	CCONJ
ftr-325	1289	28	the	the	DET
ftr-325	1289	29	alternative	alternative	ADJ
ftr-325	1289	30	―strong	―strong	X
ftr-325	1289	31	proof‖	proof‖	PROPN
ftr-325	1289	32	test	test	NOUN
ftr-325	1289	33	,	,	PUNCT
ftr-325	1289	34	taxpayer	taxpayer	NOUN
ftr-325	1289	35	was	be	AUX
ftr-325	1289	36	bound	bind	VERB
ftr-325	1289	37	by	by	ADP
ftr-325	1289	38	the	the	DET
ftr-325	1289	39	agreement	agreement	NOUN
ftr-325	1289	40	she	she	PRON
ftr-325	1289	41	signed	sign	VERB
ftr-325	1289	42	.	.	PUNCT
ftr-325	1290	1	he	he	PRON
ftr-325	1290	2	stated	state	VERB
ftr-325	1290	3	that	that	SCONJ
ftr-325	1290	4	:	:	PUNCT
ftr-325	1290	5	fletcher	fletcher	PROPN
ftr-325	1290	6	argues	argue	VERB
ftr-325	1290	7	that	that	SCONJ
ftr-325	1290	8	she	she	PRON
ftr-325	1290	9	didn‘t	didn‘t	PRON
ftr-325	1290	10	―really‖	―really‖	PROPN
ftr-325	1290	11	agree	agree	VERB
ftr-325	1290	12	to	to	ADP
ftr-325	1290	13	the	the	DET
ftr-325	1290	14	structure	structure	NOUN
ftr-325	1290	15	that	that	PRON
ftr-325	1290	16	ernst	ernst	PROPN
ftr-325	1290	17	&	&	CCONJ
ftr-325	1290	18	young	young	ADJ
ftr-325	1290	19	and	and	CCONJ
ftr-325	1290	20	cap	cap	PROPN
ftr-325	1290	21	gemini	gemini	PROPN
ftr-325	1290	22	(	(	PUNCT
ftr-325	1290	23	and	and	CCONJ
ftr-325	1290	24	most	most	ADJ
ftr-325	1290	25	of	of	ADP
ftr-325	1290	26	her	her	PRON
ftr-325	1290	27	partners	partner	NOUN
ftr-325	1290	28	)	)	PUNCT
ftr-325	1290	29	wanted	want	VERB
ftr-325	1290	30	in	in	ADP
ftr-325	1290	31	2000	2000	NUM
ftr-325	1290	32	.	.	PUNCT
ftr-325	1291	1	if	if	SCONJ
ftr-325	1291	2	she	she	PRON
ftr-325	1291	3	had	have	AUX
ftr-325	1291	4	voted	vote	VERB
ftr-325	1291	5	no	no	INTJ
ftr-325	1291	6	and	and	CCONJ
ftr-325	1291	7	refused	refuse	VERB
ftr-325	1291	8	to	to	PART
ftr-325	1291	9	sign	sign	VERB
ftr-325	1291	10	,	,	PUNCT
ftr-325	1291	11	she	she	PRON
ftr-325	1291	12	maintains	maintain	VERB
ftr-325	1291	13	,	,	PUNCT
ftr-325	1291	14	she	she	PRON
ftr-325	1291	15	would	would	AUX
ftr-325	1291	16	have	have	AUX
ftr-325	1291	17	been	be	AUX
ftr-325	1291	18	excluded	exclude	VERB
ftr-325	1291	19	from	from	ADP
ftr-325	1291	20	the	the	DET
ftr-325	1291	21	economic	economic	ADJ
ftr-325	1291	22	benefits	benefit	NOUN
ftr-325	1291	23	and	and	CCONJ
ftr-325	1291	24	might	might	AUX
ftr-325	1291	25	have	have	AUX
ftr-325	1291	26	been	be	AUX
ftr-325	1291	27	fired	fire	VERB
ftr-325	1291	28	.	.	PUNCT
ftr-325	1292	1	if	if	SCONJ
ftr-325	1292	2	this	this	PRON
ftr-325	1292	3	is	be	AUX
ftr-325	1292	4	so	so	ADV
ftr-325	1292	5	,	,	PUNCT
ftr-325	1292	6	then	then	ADV
ftr-325	1292	7	she	she	PRON
ftr-325	1292	8	had	have	VERB
ftr-325	1292	9	a	a	DET
ftr-325	1292	10	difficult	difficult	ADJ
ftr-325	1292	11	choice	choice	NOUN
ftr-325	1292	12	to	to	PART
ftr-325	1292	13	make	make	VERB
ftr-325	1292	14	;	;	PUNCT
ftr-325	1292	15	it	it	PRON
ftr-325	1292	16	does	do	AUX
ftr-325	1292	17	not	not	PART
ftr-325	1292	18	relieve	relieve	VERB
ftr-325	1292	19	her	she	PRON
ftr-325	1292	20	of	of	ADP
ftr-325	1292	21	the	the	DET
ftr-325	1292	22	choice‘s	choice‘s	NOUN
ftr-325	1292	23	consequences	consequence	NOUN
ftr-325	1292	24	.	.	PUNCT
ftr-325	1293	1	hard	hard	ADJ
ftr-325	1293	2	choices	choice	NOUN
ftr-325	1293	3	may	may	AUX
ftr-325	1293	4	be	be	AUX
ftr-325	1293	5	gut	gut	NOUN
ftr-325	1293	6	-	-	PUNCT
ftr-325	1293	7	wrenching	wrenching	NOUN
ftr-325	1293	8	,	,	PUNCT
ftr-325	1293	9	but	but	CCONJ
ftr-325	1293	10	they	they	PRON
ftr-325	1293	11	are	be	AUX
ftr-325	1293	12	choices	choice	NOUN
ftr-325	1293	13	nonetheless	nonetheless	ADV
ftr-325	1293	14	.	.	PUNCT
ftr-325	1294	1	even	even	ADV
ftr-325	1294	2	naïve	naïve	ADJ
ftr-325	1294	3	people	people	NOUN
ftr-325	1294	4	baffled	baffle	VERB
ftr-325	1294	5	by	by	ADP
ftr-325	1294	6	the	the	DET
ftr-325	1294	7	fine	fine	ADJ
ftr-325	1294	8	print	print	NOUN
ftr-325	1294	9	in	in	ADP
ftr-325	1294	10	contracts	contract	NOUN
ftr-325	1294	11	are	be	AUX
ftr-325	1294	12	held	hold	VERB
ftr-325	1294	13	to	to	ADP
ftr-325	1294	14	their	their	PRON
ftr-325	1294	15	terms	term	NOUN
ftr-325	1294	16	;	;	PUNCT
ftr-325	1294	17	a	a	DET
ftr-325	1294	18	sophisticated	sophisticated	ADJ
ftr-325	1294	19	business	business	NOUN
ftr-325	1294	20	consultant	consultant	NOUN
ftr-325	1294	21	who	who	PRON
ftr-325	1294	22	agrees	agree	VERB
ftr-325	1294	23	to	to	ADP
ftr-325	1294	24	a	a	DET
ftr-325	1294	25	multi	multi	ADJ
ftr-325	1294	26	-	-	ADJ
ftr-325	1294	27	million	million	NUM
ftr-325	1294	28	-	-	PUNCT
ftr-325	1294	29	dollar	dollar	NOUN
ftr-325	1294	30	transaction	transaction	NOUN
ftr-325	1294	31	is	be	AUX
ftr-325	1294	32	not	not	PART
ftr-325	1294	33	entitled	entitle	VERB
ftr-325	1294	34	to	to	PART
ftr-325	1294	35	demand	demand	VERB
ftr-325	1294	36	the	the	DET
ftr-325	1294	37	deal‘s	deal‘s	PROPN
ftr-325	1294	38	benefits	benefit	NOUN
ftr-325	1294	39	while	while	SCONJ
ftr-325	1294	40	avoiding	avoid	VERB
ftr-325	1294	41	its	its	PRON
ftr-325	1294	42	detriments	detriment	NOUN
ftr-325	1294	43	.	.	PUNCT
ftr-325	1295	1	the	the	DET
ftr-325	1295	2	argument	argument	NOUN
ftr-325	1295	3	that	that	SCONJ
ftr-325	1295	4	fletcher	fletcher	PROPN
ftr-325	1295	5	can	can	AUX
ftr-325	1295	6	avoid	avoid	VERB
ftr-325	1295	7	the	the	DET
ftr-325	1295	8	terms	term	NOUN
ftr-325	1295	9	as	as	ADP
ftr-325	1295	10	a	a	DET
ftr-325	1295	11	matter	matter	NOUN
ftr-325	1295	12	of	of	ADP
ftr-325	1295	13	contract	contract	NOUN
ftr-325	1295	14	law	law	NOUN
ftr-325	1295	15	is	be	AUX
ftr-325	1295	16	frivolous	frivolous	ADJ
ftr-325	1295	17	.	.	PUNCT
ftr-325	1296	1	all	all	PRON
ftr-325	1296	2	that	that	PRON
ftr-325	1296	3	matters	matter	VERB
ftr-325	1296	4	now	now	ADV
ftr-325	1296	5	are	be	AUX
ftr-325	1296	6	the	the	DET
ftr-325	1296	7	tax	tax	NOUN
ftr-325	1296	8	consequences	consequence	NOUN
ftr-325	1296	9	of	of	ADP
ftr-325	1296	10	the	the	DET
ftr-325	1296	11	contracts	contract	NOUN
ftr-325	1296	12	she	she	PRON
ftr-325	1296	13	signed	sign	VERB
ftr-325	1296	14	.	.	PUNCT
ftr-325	1297	1			PROPN
ftr-325	1297	2	judge	judge	PROPN
ftr-325	1297	3	easterbrook	easterbrook	PROPN
ftr-325	1297	4	concluded	conclude	VERB
ftr-325	1297	5	:	:	PUNCT
ftr-325	1297	6	the	the	DET
ftr-325	1297	7	more	more	ADV
ftr-325	1297	8	likely	likely	ADJ
ftr-325	1297	9	it	it	PRON
ftr-325	1297	10	is	be	AUX
ftr-325	1297	11	that	that	SCONJ
ftr-325	1297	12	the	the	DET
ftr-325	1297	13	conditions	condition	NOUN
ftr-325	1297	14	will	will	AUX
ftr-325	1297	15	be	be	AUX
ftr-325	1297	16	satisfied	satisfied	ADJ
ftr-325	1297	17	,	,	PUNCT
ftr-325	1297	18	and	and	CCONJ
ftr-325	1297	19	all	all	DET
ftr-325	1297	20	restrictions	restriction	NOUN
ftr-325	1297	21	lifted	lift	VERB
ftr-325	1297	22	,	,	PUNCT
ftr-325	1297	23	the	the	DET
ftr-325	1297	24	more	more	ADV
ftr-325	1297	25	sensible	sensible	ADJ
ftr-325	1297	26	it	it	PRON
ftr-325	1297	27	is	be	AUX
ftr-325	1297	28	to	to	PART
ftr-325	1297	29	treat	treat	VERB
ftr-325	1297	30	all	all	PRON
ftr-325	1297	31	of	of	ADP
ftr-325	1297	32	the	the	DET
ftr-325	1297	33	stock	stock	NOUN
ftr-325	1297	34	as	as	SCONJ
ftr-325	1297	35	constructively	constructively	ADV
ftr-325	1297	36	received	receive	VERB
ftr-325	1297	37	when	when	SCONJ
ftr-325	1297	38	deposited	deposit	VERB
ftr-325	1297	39	in	in	ADP
ftr-325	1297	40	the	the	DET
ftr-325	1297	41	account	account	NOUN
ftr-325	1297	42	.	.	PUNCT
ftr-325	1298	1	to	to	PART
ftr-325	1298	2	see	see	VERB
ftr-325	1298	3	this	this	PRON
ftr-325	1298	4	,	,	PUNCT
ftr-325	1298	5	suppose	suppose	VERB
ftr-325	1298	6	that	that	SCONJ
ftr-325	1298	7	the	the	DET
ftr-325	1298	8	parties	party	NOUN
ftr-325	1298	9	had	have	AUX
ftr-325	1298	10	wanted	want	VERB
ftr-325	1298	11	to	to	PART
ftr-325	1298	12	defer	defer	VERB
ftr-325	1298	13	the	the	DET
ftr-325	1298	14	recognition	recognition	NOUN
ftr-325	1298	15	of	of	ADP
ftr-325	1298	16	income	income	NOUN
ftr-325	1298	17	and	and	CCONJ
ftr-325	1298	18	had	have	AUX
ftr-325	1298	19	put	put	VERB
ftr-325	1298	20	$	$	SYM
ftr-325	1298	21	2.5	2.5	NUM
ftr-325	1298	22	million	million	NUM
ftr-325	1298	23	in	in	ADP
ftr-325	1298	24	each	each	DET
ftr-325	1298	25	partner‘s	partner‘s	PROPN
ftr-325	1298	26	account	account	NOUN
ftr-325	1298	27	,	,	PUNCT
ftr-325	1298	28	with	with	ADP
ftr-325	1298	29	the	the	DET
ftr-325	1298	30	condition	condition	NOUN
ftr-325	1298	31	that	that	SCONJ
ftr-325	1298	32	the	the	DET
ftr-325	1298	33	whole	whole	ADJ
ftr-325	1298	34	amount	amount	NOUN
ftr-325	1298	35	would	would	AUX
ftr-325	1298	36	be	be	AUX
ftr-325	1298	37	forfeited	forfeit	VERB
ftr-325	1298	38	if	if	SCONJ
ftr-325	1298	39	the	the	DET
ftr-325	1298	40	temperature	temperature	NOUN
ftr-325	1298	41	in	in	ADP
ftr-325	1298	42	barrow	barrow	NOUN
ftr-325	1298	43	,	,	PUNCT
ftr-325	1298	44	alaska	alaska	PROPN
ftr-325	1298	45	,	,	PUNCT
ftr-325	1298	46	exceeded	exceed	VERB
ftr-325	1298	47	80	80	NUM
ftr-325	1298	48	[	[	NOUN
ftr-325	1298	49	degrees	degree	NOUN
ftr-325	1298	50	]	]	X
ftr-325	1298	51	f	f	NOUN
ftr-325	1298	52	on	on	ADP
ftr-325	1298	53	january	january	PROPN
ftr-325	1298	54	1	1	NUM
ftr-325	1298	55	,	,	PUNCT
ftr-325	1298	56	2005	2005	NUM
ftr-325	1298	57	.	.	PUNCT
ftr-325	1299	1	would	would	AUX
ftr-325	1299	2	the	the	DET
ftr-325	1299	3	remote	remote	ADJ
ftr-325	1299	4	possibility	possibility	NOUN
ftr-325	1299	5	of	of	ADP
ftr-325	1299	6	an	an	DET
ftr-325	1299	7	arctic	arctic	ADJ
ftr-325	1299	8	heat	heat	NOUN
ftr-325	1299	9	wave	wave	NOUN
ftr-325	1299	10	enable	enable	VERB
ftr-325	1299	11	the	the	DET
ftr-325	1299	12	partners	partner	NOUN
ftr-325	1299	13	to	to	PART
ftr-325	1299	14	defer	defer	VERB
ftr-325	1299	15	paying	pay	VERB
ftr-325	1299	16	taxes	taxis	NOUN
ftr-325	1299	17	?	?	PUNCT
ftr-325	1300	1	surely	surely	ADV
ftr-325	1300	2	not	not	PART
ftr-325	1300	3	.	.	PUNCT
ftr-325	1301	1	see	see	VERB
ftr-325	1301	2	3	3	NUM
ftr-325	1301	3	.	.	PUNCT
ftr-325	1301	4	horace	horace	PROPN
ftr-325	1301	5	fletcher	fletcher	PROPN
ftr-325	1301	6	(	(	PUNCT
ftr-325	1301	7	1849–1919	1849–1919	NUM
ftr-325	1301	8	)	)	PUNCT
ftr-325	1301	9	,	,	PUNCT
ftr-325	1301	10	a	a	DET
ftr-325	1301	11	health	health	NOUN
ftr-325	1301	12	food	food	NOUN
ftr-325	1301	13	faddist	faddist	NOUN
ftr-325	1301	14	,	,	PUNCT
ftr-325	1301	15	argued	argue	VERB
ftr-325	1301	16	that	that	SCONJ
ftr-325	1301	17	food	food	NOUN
ftr-325	1301	18	should	should	AUX
ftr-325	1301	19	be	be	AUX
ftr-325	1301	20	chewed	chew	VERB
ftr-325	1301	21	thirty	thirty	NUM
ftr-325	1301	22	-	-	PUNCT
ftr-325	1301	23	two	two	NUM
ftr-325	1301	24	times	time	NOUN
ftr-325	1301	25	before	before	ADP
ftr-325	1301	26	being	be	AUX
ftr-325	1301	27	swallowed	swallow	VERB
ftr-325	1301	28	.	.	PUNCT
ftr-325	1302	1	“	"	PUNCT
ftr-325	1302	2	nature	nature	NOUN
ftr-325	1302	3	will	will	AUX
ftr-325	1302	4	castigate	castigate	VERB
ftr-325	1302	5	those	those	PRON
ftr-325	1302	6	who	who	PRON
ftr-325	1302	7	do	do	AUX
ftr-325	1302	8	n’t	not	PART
ftr-325	1302	9	masticate	masticate	VERB
ftr-325	1302	10	.	.	PUNCT
ftr-325	1302	11	”	"	PUNCT
ftr-325	1303	1	2013	2013	NUM
ftr-325	1303	2	]	]	PUNCT
ftr-325	1303	3	recent	recent	ADJ
ftr-325	1303	4	developments	development	NOUN
ftr-325	1303	5	in	in	ADP
ftr-325	1303	6	federal	federal	ADJ
ftr-325	1303	7	income	income	NOUN
ftr-325	1303	8	taxation	taxation	NOUN
ftr-325	1303	9	565	565	NUM
ftr-325	1303	10	cemco	cemco	NOUN
ftr-325	1303	11	investors	investor	NOUN
ftr-325	1303	12	,	,	PUNCT
ftr-325	1303	13	llc	llc	PROPN
ftr-325	1303	14	v.	v.	PROPN
ftr-325	1303	15	united	united	PROPN
ftr-325	1303	16	states	states	PROPN
ftr-325	1303	17	,	,	PUNCT
ftr-325	1303	18	515	515	NUM
ftr-325	1303	19	f.3d	f.3d	NUM
ftr-325	1303	20	749	749	NUM
ftr-325	1303	21	(	(	PUNCT
ftr-325	1303	22	7th	7th	ADJ
ftr-325	1303	23	cir	cir	NOUN
ftr-325	1303	24	.	.	PUNCT
ftr-325	1303	25	2008	2008	NUM
ftr-325	1303	26	)	)	PUNCT
ftr-325	1303	27	.	.	PUNCT
ftr-325	1304	1	if	if	SCONJ
ftr-325	1304	2	,	,	PUNCT
ftr-325	1304	3	on	on	ADP
ftr-325	1304	4	the	the	DET
ftr-325	1304	5	other	other	ADJ
ftr-325	1304	6	hand	hand	NOUN
ftr-325	1304	7	,	,	PUNCT
ftr-325	1304	8	the	the	DET
ftr-325	1304	9	parties	party	NOUN
ftr-325	1304	10	agreed	agree	VERB
ftr-325	1304	11	that	that	SCONJ
ftr-325	1304	12	the	the	DET
ftr-325	1304	13	ex	ex	NOUN
ftr-325	1304	14	-	-	NOUN
ftr-325	1304	15	partners	partner	NOUN
ftr-325	1304	16	would	would	AUX
ftr-325	1304	17	receive	receive	VERB
ftr-325	1304	18	$	$	SYM
ftr-325	1304	19	2.5	2.5	NUM
ftr-325	1304	20	million	million	NUM
ftr-325	1304	21	only	only	ADV
ftr-325	1304	22	if	if	SCONJ
ftr-325	1304	23	the	the	DET
ftr-325	1304	24	temperature	temperature	NOUN
ftr-325	1304	25	in	in	ADP
ftr-325	1304	26	barrow	barrow	NOUN
ftr-325	1304	27	on	on	ADP
ftr-325	1304	28	january	january	PROPN
ftr-325	1304	29	1	1	NUM
ftr-325	1304	30	,	,	PUNCT
ftr-325	1304	31	2005	2005	NUM
ftr-325	1304	32	,	,	PUNCT
ftr-325	1304	33	exceeded	exceed	VERB
ftr-325	1304	34	80	80	NUM
ftr-325	1304	35	[	[	NOUN
ftr-325	1304	36	degrees	degree	NOUN
ftr-325	1304	37	]	]	X
ftr-325	1304	38	f	f	X
ftr-325	1304	39	,	,	PUNCT
ftr-325	1304	40	then	then	ADV
ftr-325	1304	41	none	none	NOUN
ftr-325	1304	42	of	of	ADP
ftr-325	1304	43	the	the	DET
ftr-325	1304	44	partners	partner	NOUN
ftr-325	1304	45	would	would	AUX
ftr-325	1304	46	constructively	constructively	ADV
ftr-325	1304	47	receive	receive	VERB
ftr-325	1304	48	income	income	NOUN
ftr-325	1304	49	in	in	ADP
ftr-325	1304	50	2000	2000	NUM
ftr-325	1304	51	;	;	PUNCT
ftr-325	1304	52	everything	everything	PRON
ftr-325	1304	53	would	would	AUX
ftr-325	1304	54	depend	depend	VERB
ftr-325	1304	55	on	on	ADP
ftr-325	1304	56	events	event	NOUN
ftr-325	1304	57	in	in	ADP
ftr-325	1304	58	2005	2005	NUM
ftr-325	1304	59	.	.	PUNCT
ftr-325	1305	1	the	the	DET
ftr-325	1305	2	sort	sort	NOUN
ftr-325	1305	3	of	of	ADP
ftr-325	1305	4	contingencies	contingency	NOUN
ftr-325	1305	5	that	that	PRON
ftr-325	1305	6	could	could	AUX
ftr-325	1305	7	lead	lead	VERB
ftr-325	1305	8	to	to	ADP
ftr-325	1305	9	forfeitures	forfeiture	NOUN
ftr-325	1305	10	were	be	AUX
ftr-325	1305	11	within	within	ADP
ftr-325	1305	12	the	the	DET
ftr-325	1305	13	ex	ex	NOUN
ftr-325	1305	14	-	-	NOUN
ftr-325	1305	15	partners	partner	NOUN
ftr-325	1305	16	‘	'	PUNCT
ftr-325	1305	17	control	control	NOUN
ftr-325	1305	18	.	.	PUNCT
ftr-325	1306	1	that	that	PRON
ftr-325	1306	2	implies	imply	VERB
ftr-325	1306	3	taxability	taxability	NOUN
ftr-325	1306	4	in	in	ADP
ftr-325	1306	5	2000	2000	NUM
ftr-325	1306	6	,	,	PUNCT
ftr-325	1306	7	for	for	ADP
ftr-325	1306	8	control	control	NOUN
ftr-325	1306	9	is	be	AUX
ftr-325	1306	10	a	a	DET
ftr-325	1306	11	form	form	NOUN
ftr-325	1306	12	of	of	ADP
ftr-325	1306	13	constructive	constructive	ADJ
ftr-325	1306	14	possession	possession	NOUN
ftr-325	1306	15	.	.	PUNCT
ftr-325	1307	1	and	and	CCONJ
ftr-325	1307	2	the	the	DET
ftr-325	1307	3	agreement	agreement	NOUN
ftr-325	1307	4	to	to	PART
ftr-325	1307	5	discount	discount	VERB
ftr-325	1307	6	the	the	DET
ftr-325	1307	7	stock	stock	NOUN
ftr-325	1307	8	by	by	ADP
ftr-325	1307	9	only	only	ADV
ftr-325	1307	10	5	5	NUM
ftr-325	1307	11	%	%	NOUN
ftr-325	1307	12	tells	tell	VERB
ftr-325	1307	13	us	we	PRON
ftr-325	1307	14	that	that	SCONJ
ftr-325	1307	15	the	the	DET
ftr-325	1307	16	parties	party	NOUN
ftr-325	1307	17	deemed	deem	VERB
ftr-325	1307	18	forfeitures	forfeiture	NOUN
ftr-325	1307	19	unlikely	unlikely	ADJ
ftr-325	1307	20	.	.	PUNCT
ftr-325	1308	1	fletcher‘s	fletcher‘s	NOUN
ftr-325	1308	2	acknowledgment	acknowledgment	NOUN
ftr-325	1308	3	that	that	SCONJ
ftr-325	1308	4	the	the	DET
ftr-325	1308	5	risk	risk	NOUN
ftr-325	1308	6	of	of	ADP
ftr-325	1308	7	forfeiture	forfeiture	NOUN
ftr-325	1308	8	was	be	AUX
ftr-325	1308	9	small	small	ADJ
ftr-325	1308	10	shows	show	NOUN
ftr-325	1308	11	that	that	SCONJ
ftr-325	1308	12	the	the	DET
ftr-325	1308	13	conditions	condition	NOUN
ftr-325	1308	14	of	of	ADP
ftr-325	1308	15	constructive	constructive	ADJ
ftr-325	1308	16	receipt	receipt	NOUN
ftr-325	1308	17	in	in	ADP
ftr-325	1308	18	2000	2000	NUM
ftr-325	1308	19	have	have	AUX
ftr-325	1308	20	been	be	AUX
ftr-325	1308	21	satisfied	satisfied	ADJ
ftr-325	1308	22	.	.	PUNCT
ftr-325	1309	1	thus	thus	ADV
ftr-325	1309	2	although	although	SCONJ
ftr-325	1309	3	we	we	PRON
ftr-325	1309	4	agree	agree	VERB
ftr-325	1309	5	with	with	ADP
ftr-325	1309	6	fletcher	fletcher	PROPN
ftr-325	1309	7	that	that	SCONJ
ftr-325	1309	8	the	the	DET
ftr-325	1309	9	expartners	expartner	NOUN
ftr-325	1309	10	are	be	AUX
ftr-325	1309	11	entitled	entitle	VERB
ftr-325	1309	12	to	to	PART
ftr-325	1309	13	contest	contest	VERB
ftr-325	1309	14	the	the	DET
ftr-325	1309	15	tax	tax	NOUN
ftr-325	1309	16	treatment	treatment	NOUN
ftr-325	1309	17	called	call	VERB
ftr-325	1309	18	for	for	ADP
ftr-325	1309	19	by	by	ADP
ftr-325	1309	20	the	the	DET
ftr-325	1309	21	2000	2000	NUM
ftr-325	1309	22	contracts	contract	NOUN
ftr-325	1309	23	,	,	PUNCT
ftr-325	1309	24	we	we	PRON
ftr-325	1309	25	hold	hold	VERB
ftr-325	1309	26	that	that	SCONJ
ftr-325	1309	27	the	the	DET
ftr-325	1309	28	shares	share	NOUN
ftr-325	1309	29	are	be	AUX
ftr-325	1309	30	taxable	taxable	ADJ
ftr-325	1309	31	in	in	ADP
ftr-325	1309	32	2000	2000	NUM
ftr-325	1309	33	at	at	ADP
ftr-325	1309	34	their	their	PRON
ftr-325	1309	35	value	value	NOUN
ftr-325	1309	36	on	on	ADP
ftr-325	1309	37	the	the	DET
ftr-325	1309	38	date	date	NOUN
ftr-325	1309	39	of	of	ADP
ftr-325	1309	40	deposit	deposit	NOUN
ftr-325	1309	41	to	to	ADP
ftr-325	1309	42	the	the	DET
ftr-325	1309	43	accounts	account	NOUN
ftr-325	1309	44	at	at	ADP
ftr-325	1309	45	merrill	merrill	PROPN
ftr-325	1309	46	lynch	lynch	PROPN
ftr-325	1309	47	.	.	PUNCT
ftr-325	1310	1	income	income	NOUN
ftr-325	1310	2	was	be	AUX
ftr-325	1310	3	constructively	constructively	ADV
ftr-325	1310	4	received	receive	VERB
ftr-325	1310	5	in	in	ADP
ftr-325	1310	6	that	that	DET
ftr-325	1310	7	year	year	NOUN
ftr-325	1310	8	not	not	PART
ftr-325	1310	9	because	because	SCONJ
ftr-325	1310	10	the	the	DET
ftr-325	1310	11	contract	contract	NOUN
ftr-325	1310	12	said	say	VERB
ftr-325	1310	13	that	that	SCONJ
ftr-325	1310	14	everyone	everyone	PRON
ftr-325	1310	15	would	would	AUX
ftr-325	1310	16	report	report	VERB
ftr-325	1310	17	it	it	PRON
ftr-325	1310	18	so	so	ADV
ftr-325	1310	19	to	to	ADP
ftr-325	1310	20	the	the	DET
ftr-325	1310	21	irs	irs	PROPN
ftr-325	1310	22	,	,	PUNCT
ftr-325	1310	23	but	but	CCONJ
ftr-325	1310	24	because	because	SCONJ
ftr-325	1310	25	the	the	DET
ftr-325	1310	26	parties	party	NOUN
ftr-325	1310	27	were	be	AUX
ftr-325	1310	28	right	right	ADJ
ftr-325	1310	29	to	to	PART
ftr-325	1310	30	think	think	VERB
ftr-325	1310	31	that	that	SCONJ
ftr-325	1310	32	this	this	DET
ftr-325	1310	33	transaction‘s	transaction‘s	DET
ftr-325	1310	34	actual	actual	ADJ
ftr-325	1310	35	provisions	provision	NOUN
ftr-325	1310	36	made	make	VERB
ftr-325	1310	37	the	the	DET
ftr-325	1310	38	income	income	NOUN
ftr-325	1310	39	attributable	attributable	ADJ
ftr-325	1310	40	to	to	ADP
ftr-325	1310	41	2000	2000	NUM
ftr-325	1310	42	.	.	PUNCT
ftr-325	1311	1	that	that	SCONJ
ftr-325	1311	2	the	the	DET
ftr-325	1311	3	price	price	NOUN
ftr-325	1311	4	of	of	ADP
ftr-325	1311	5	capgemini	capgemini	PROPN
ftr-325	1311	6	stock	stock	NOUN
ftr-325	1311	7	dropped	drop	VERB
ftr-325	1311	8	in	in	ADP
ftr-325	1311	9	2001	2001	NUM
ftr-325	1311	10	and	and	CCONJ
ftr-325	1311	11	later	later	ADV
ftr-325	1311	12	does	do	AUX
ftr-325	1311	13	not	not	PART
ftr-325	1311	14	entitle	entitle	VERB
ftr-325	1311	15	the	the	DET
ftr-325	1311	16	parties	party	NOUN
ftr-325	1311	17	to	to	PART
ftr-325	1311	18	defer	defer	VERB
ftr-325	1311	19	the	the	DET
ftr-325	1311	20	recognition	recognition	NOUN
ftr-325	1311	21	of	of	ADP
ftr-325	1311	22	income	income	NOUN
ftr-325	1311	23	.	.	PUNCT
ftr-325	1312	1	fletcher	fletcher	PROPN
ftr-325	1312	2	must	must	AUX
ftr-325	1312	3	repay	repay	VERB
ftr-325	1312	4	the	the	DET
ftr-325	1312	5	refund	refund	NOUN
ftr-325	1312	6	(	(	PUNCT
ftr-325	1312	7	and	and	CCONJ
ftr-325	1312	8	amend	amend	VERB
ftr-325	1312	9	her	her	PRON
ftr-325	1312	10	returns	return	NOUN
ftr-325	1312	11	for	for	ADP
ftr-325	1312	12	later	later	ADJ
ftr-325	1312	13	years	year	NOUN
ftr-325	1312	14	to	to	PART
ftr-325	1312	15	reflect	reflect	VERB
ftr-325	1312	16	receipt	receipt	NOUN
ftr-325	1312	17	of	of	ADP
ftr-325	1312	18	the	the	DET
ftr-325	1312	19	income	income	NOUN
ftr-325	1312	20	in	in	ADP
ftr-325	1312	21	2000	2000	NUM
ftr-325	1312	22	)	)	PUNCT
ftr-325	1312	23	.	.	PUNCT
ftr-325	1313	1	c.	c.	PROPN
ftr-325	1313	2	ex	ex	PROPN
ftr-325	1313	3	-	-	ADJ
ftr-325	1313	4	post	post	ADJ
ftr-325	1313	5	recharacterization	recharacterization	NOUN
ftr-325	1313	6	is	be	AUX
ftr-325	1313	7	not	not	PART
ftr-325	1313	8	an	an	DET
ftr-325	1313	9	option	option	NOUN
ftr-325	1313	10	for	for	ADP
ftr-325	1313	11	taxpayers	taxpayer	NOUN
ftr-325	1313	12	.	.	PUNCT
ftr-325	1314	1	united	united	PROPN
ftr-325	1314	2	states	states	PROPN
ftr-325	1314	3	v.	v.	ADP
ftr-325	1314	4	bergbauer	bergbauer	ADV
ftr-325	1314	5	,	,	PUNCT
ftr-325	1314	6	602	602	NUM
ftr-325	1314	7	f.3d	f.3d	NUM
ftr-325	1314	8	569	569	NUM
ftr-325	1314	9	(	(	PUNCT
ftr-325	1314	10	4th	4th	ADJ
ftr-325	1314	11	cir	cir	NOUN
ftr-325	1314	12	.	.	PUNCT
ftr-325	1315	1	4/16/10	4/16/10	NUM
ftr-325	1315	2	)	)	PUNCT
ftr-325	1315	3	.	.	PUNCT
ftr-325	1316	1	the	the	DET
ftr-325	1316	2	fourth	fourth	ADJ
ftr-325	1316	3	circuit	circuit	NOUN
ftr-325	1316	4	affirmed	affirm	VERB
ftr-325	1316	5	a	a	DET
ftr-325	1316	6	summary	summary	NOUN
ftr-325	1316	7	judgment	judgment	NOUN
ftr-325	1316	8	for	for	ADP
ftr-325	1316	9	the	the	DET
ftr-325	1316	10	government	government	NOUN
ftr-325	1316	11	in	in	ADP
ftr-325	1316	12	an	an	DET
ftr-325	1316	13	erroneous	erroneous	ADJ
ftr-325	1316	14	refund	refund	NOUN
ftr-325	1316	15	suit	suit	NOUN
ftr-325	1316	16	.	.	PUNCT
ftr-325	1317	1	the	the	DET
ftr-325	1317	2	taxpayer	taxpayer	NOUN
ftr-325	1317	3	exchanged	exchange	VERB
ftr-325	1317	4	her	her	PRON
ftr-325	1317	5	partnership	partnership	NOUN
ftr-325	1317	6	interest	interest	NOUN
ftr-325	1317	7	in	in	ADP
ftr-325	1317	8	ernst	ernst	PROPN
ftr-325	1317	9	&	&	CCONJ
ftr-325	1317	10	young	young	PROPN
ftr-325	1317	11	for	for	ADP
ftr-325	1317	12	stock	stock	NOUN
ftr-325	1317	13	of	of	ADP
ftr-325	1317	14	cap	cap	PROPN
ftr-325	1317	15	gemini	gemini	PROPN
ftr-325	1317	16	,	,	PUNCT
ftr-325	1317	17	a	a	DET
ftr-325	1317	18	corporation	corporation	NOUN
ftr-325	1317	19	acquiring	acquire	VERB
ftr-325	1317	20	e&y‘s	e&y‘s	PROPN
ftr-325	1317	21	consulting	consulting	NOUN
ftr-325	1317	22	business	business	NOUN
ftr-325	1317	23	,	,	PUNCT
ftr-325	1317	24	in	in	ADP
ftr-325	1317	25	a	a	DET
ftr-325	1317	26	transaction	transaction	NOUN
ftr-325	1317	27	that	that	PRON
ftr-325	1317	28	was	be	AUX
ftr-325	1317	29	not	not	PART
ftr-325	1317	30	a	a	DET
ftr-325	1317	31	statutory	statutory	ADJ
ftr-325	1317	32	nonrecognition	nonrecognition	NOUN
ftr-325	1317	33	event	event	NOUN
ftr-325	1317	34	;	;	PUNCT
ftr-325	1317	35	however	however	ADV
ftr-325	1317	36	,	,	PUNCT
ftr-325	1317	37	the	the	DET
ftr-325	1317	38	stock	stock	NOUN
ftr-325	1317	39	was	be	AUX
ftr-325	1317	40	held	hold	VERB
ftr-325	1317	41	in	in	ADP
ftr-325	1317	42	escrow	escrow	NOUN
ftr-325	1317	43	to	to	PART
ftr-325	1317	44	enforce	enforce	VERB
ftr-325	1317	45	a	a	DET
ftr-325	1317	46	forfeiture	forfeiture	NOUN
ftr-325	1317	47	provision	provision	NOUN
ftr-325	1317	48	if	if	SCONJ
ftr-325	1317	49	the	the	DET
ftr-325	1317	50	seller	seller	NOUN
ftr-325	1317	51	-	-	PUNCT
ftr-325	1317	52	taxpayer	taxpayer	NOUN
ftr-325	1317	53	failed	fail	VERB
ftr-325	1317	54	to	to	PART
ftr-325	1317	55	perform	perform	VERB
ftr-325	1317	56	certain	certain	ADJ
ftr-325	1317	57	services	service	NOUN
ftr-325	1317	58	as	as	ADP
ftr-325	1317	59	an	an	DET
ftr-325	1317	60	employee	employee	NOUN
ftr-325	1317	61	of	of	ADP
ftr-325	1317	62	the	the	DET
ftr-325	1317	63	acquiring	acquire	VERB
ftr-325	1317	64	corporation	corporation	NOUN
ftr-325	1317	65	.	.	PUNCT
ftr-325	1318	1	the	the	DET
ftr-325	1318	2	taxpayer	taxpayer	NOUN
ftr-325	1318	3	initially	initially	ADV
ftr-325	1318	4	reported	report	VERB
ftr-325	1318	5	that	that	SCONJ
ftr-325	1318	6	all	all	PRON
ftr-325	1318	7	of	of	ADP
ftr-325	1318	8	the	the	DET
ftr-325	1318	9	cap	cap	NOUN
ftr-325	1318	10	gemini	gemini	PROPN
ftr-325	1318	11	shares	share	NOUN
ftr-325	1318	12	received	receive	VERB
ftr-325	1318	13	vested	vest	VERB
ftr-325	1318	14	in	in	ADP
ftr-325	1318	15	the	the	DET
ftr-325	1318	16	year	year	NOUN
ftr-325	1318	17	2000	2000	NUM
ftr-325	1318	18	(	(	PUNCT
ftr-325	1318	19	the	the	DET
ftr-325	1318	20	year	year	NOUN
ftr-325	1318	21	of	of	ADP
ftr-325	1318	22	the	the	DET
ftr-325	1318	23	exchange	exchange	NOUN
ftr-325	1318	24	)	)	PUNCT
ftr-325	1318	25	,	,	PUNCT
ftr-325	1318	26	but	but	CCONJ
ftr-325	1318	27	after	after	SCONJ
ftr-325	1318	28	the	the	DET
ftr-325	1318	29	stock	stock	NOUN
ftr-325	1318	30	declined	decline	VERB
ftr-325	1318	31	in	in	ADP
ftr-325	1318	32	value	value	NOUN
ftr-325	1318	33	took	take	VERB
ftr-325	1318	34	the	the	DET
ftr-325	1318	35	position	position	NOUN
ftr-325	1318	36	that	that	PRON
ftr-325	1318	37	income	income	NOUN
ftr-325	1318	38	was	be	AUX
ftr-325	1318	39	realized	realize	VERB
ftr-325	1318	40	in	in	ADP
ftr-325	1318	41	2000	2000	NUM
ftr-325	1318	42	only	only	ADV
ftr-325	1318	43	to	to	ADP
ftr-325	1318	44	the	the	DET
ftr-325	1318	45	extent	extent	NOUN
ftr-325	1318	46	of	of	ADP
ftr-325	1318	47	cash	cash	NOUN
ftr-325	1318	48	received	receive	VERB
ftr-325	1318	49	in	in	ADP
ftr-325	1318	50	that	that	DET
ftr-325	1318	51	year	year	NOUN
ftr-325	1318	52	and	and	CCONJ
ftr-325	1318	53	the	the	DET
ftr-325	1318	54	remainder	remainder	NOUN
ftr-325	1318	55	of	of	ADP
ftr-325	1318	56	the	the	DET
ftr-325	1318	57	income	income	NOUN
ftr-325	1318	58	was	be	AUX
ftr-325	1318	59	recognized	recognize	VERB
ftr-325	1318	60	in	in	ADP
ftr-325	1318	61	2003	2003	NUM
ftr-325	1318	62	(	(	PUNCT
ftr-325	1318	63	when	when	SCONJ
ftr-325	1318	64	the	the	DET
ftr-325	1318	65	stock	stock	NOUN
ftr-325	1318	66	was	be	AUX
ftr-325	1318	67	worth	worth	ADJ
ftr-325	1318	68	less	less	ADJ
ftr-325	1318	69	than	than	ADP
ftr-325	1318	70	one	one	NUM
ftr-325	1318	71	-	-	PUNCT
ftr-325	1318	72	fifth	fifth	NOUN
ftr-325	1318	73	of	of	ADP
ftr-325	1318	74	its	its	PRON
ftr-325	1318	75	2000	2000	NUM
ftr-325	1318	76	value	value	NOUN
ftr-325	1318	77	)	)	PUNCT
ftr-325	1318	78	.	.	PUNCT
ftr-325	1319	1	the	the	DET
ftr-325	1319	2	court	court	NOUN
ftr-325	1319	3	held	hold	VERB
ftr-325	1319	4	that	that	SCONJ
ftr-325	1319	5	if	if	SCONJ
ftr-325	1319	6	a	a	DET
ftr-325	1319	7	taxpayer	taxpayer	NOUN
ftr-325	1319	8	exchanges	exchange	VERB
ftr-325	1319	9	one	one	NUM
ftr-325	1319	10	property	property	NOUN
ftr-325	1319	11	for	for	ADP
ftr-325	1319	12	a	a	DET
ftr-325	1319	13	different	different	ADJ
ftr-325	1319	14	property	property	NOUN
ftr-325	1319	15	,	,	PUNCT
ftr-325	1319	16	the	the	DET
ftr-325	1319	17	gain	gain	NOUN
ftr-325	1319	18	566	566	NUM
ftr-325	1319	19	florida	florida	PROPN
ftr-325	1319	20	tax	tax	NOUN
ftr-325	1319	21	review	review	NOUN
ftr-325	1319	22	[	[	X
ftr-325	1319	23	vol	vol	NOUN
ftr-325	1319	24	.	.	PUNCT
ftr-325	1319	25	13:10	13:10	NUM
ftr-325	1319	26	realized	realize	VERB
ftr-325	1319	27	on	on	ADP
ftr-325	1319	28	the	the	DET
ftr-325	1319	29	exchange	exchange	NOUN
ftr-325	1319	30	must	must	AUX
ftr-325	1319	31	be	be	AUX
ftr-325	1319	32	recognized	recognize	VERB
ftr-325	1319	33	in	in	ADP
ftr-325	1319	34	the	the	DET
ftr-325	1319	35	year	year	NOUN
ftr-325	1319	36	the	the	DET
ftr-325	1319	37	exchange	exchange	NOUN
ftr-325	1319	38	occurs	occur	VERB
ftr-325	1319	39	,	,	PUNCT
ftr-325	1319	40	even	even	ADV
ftr-325	1319	41	though	though	SCONJ
ftr-325	1319	42	the	the	DET
ftr-325	1319	43	property	property	NOUN
ftr-325	1319	44	received	receive	VERB
ftr-325	1319	45	in	in	ADP
ftr-325	1319	46	the	the	DET
ftr-325	1319	47	exchange	exchange	NOUN
ftr-325	1319	48	is	be	AUX
ftr-325	1319	49	forfeitable	forfeitable	ADJ
ftr-325	1319	50	if	if	SCONJ
ftr-325	1319	51	contractual	contractual	ADJ
ftr-325	1319	52	provisions	provision	NOUN
ftr-325	1319	53	or	or	CCONJ
ftr-325	1319	54	representations	representation	NOUN
ftr-325	1319	55	in	in	ADP
ftr-325	1319	56	the	the	DET
ftr-325	1319	57	contract	contract	NOUN
ftr-325	1319	58	for	for	ADP
ftr-325	1319	59	exchange	exchange	NOUN
ftr-325	1319	60	are	be	AUX
ftr-325	1319	61	not	not	PART
ftr-325	1319	62	subsequently	subsequently	ADV
ftr-325	1319	63	satisfied	satisfied	ADJ
ftr-325	1319	64	and	and	CCONJ
ftr-325	1319	65	even	even	ADV
ftr-325	1319	66	though	though	SCONJ
ftr-325	1319	67	the	the	DET
ftr-325	1319	68	property	property	NOUN
ftr-325	1319	69	received	receive	VERB
ftr-325	1319	70	in	in	ADP
ftr-325	1319	71	the	the	DET
ftr-325	1319	72	exchange	exchange	NOUN
ftr-325	1319	73	is	be	AUX
ftr-325	1319	74	held	hold	VERB
ftr-325	1319	75	in	in	ADP
ftr-325	1319	76	escrow	escrow	NOUN
ftr-325	1319	77	to	to	PART
ftr-325	1319	78	assure	assure	VERB
ftr-325	1319	79	enforcement	enforcement	NOUN
ftr-325	1319	80	of	of	ADP
ftr-325	1319	81	the	the	DET
ftr-325	1319	82	forfeitability	forfeitability	NOUN
ftr-325	1319	83	provisions	provision	NOUN
ftr-325	1319	84	.	.	PUNCT
ftr-325	1320	1	furthermore	furthermore	ADV
ftr-325	1320	2	,	,	PUNCT
ftr-325	1320	3	the	the	DET
ftr-325	1320	4	court	court	NOUN
ftr-325	1320	5	refused	refuse	VERB
ftr-325	1320	6	to	to	PART
ftr-325	1320	7	accept	accept	VERB
ftr-325	1320	8	the	the	DET
ftr-325	1320	9	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1320	10	argument	argument	NOUN
ftr-325	1320	11	that	that	SCONJ
ftr-325	1320	12	the	the	DET
ftr-325	1320	13	transaction	transaction	NOUN
ftr-325	1320	14	could	could	AUX
ftr-325	1320	15	be	be	AUX
ftr-325	1320	16	recast	recast	VERB
ftr-325	1320	17	into	into	ADP
ftr-325	1320	18	a	a	DET
ftr-325	1320	19	form	form	NOUN
ftr-325	1320	20	different	different	ADJ
ftr-325	1320	21	than	than	ADP
ftr-325	1320	22	that	that	PRON
ftr-325	1320	23	which	which	PRON
ftr-325	1320	24	it	it	PRON
ftr-325	1320	25	had	have	AUX
ftr-325	1320	26	taken	take	VERB
ftr-325	1320	27	.	.	PUNCT
ftr-325	1321	1	to	to	PART
ftr-325	1321	2	put	put	VERB
ftr-325	1321	3	it	it	PRON
ftr-325	1321	4	plainly	plainly	ADV
ftr-325	1321	5	,	,	PUNCT
ftr-325	1321	6	we	we	PRON
ftr-325	1321	7	have	have	AUX
ftr-325	1321	8	bound	bind	VERB
ftr-325	1321	9	taxpayers	taxpayer	NOUN
ftr-325	1321	10	to	to	ADP
ftr-325	1321	11	―the	―the	DET
ftr-325	1321	12	‗form	‗form	NOUN
ftr-325	1321	13	‘	'	PUNCT
ftr-325	1321	14	of	of	ADP
ftr-325	1321	15	their	their	PRON
ftr-325	1321	16	transaction‖	transaction‖	NOUN
ftr-325	1321	17	when	when	SCONJ
ftr-325	1321	18	they	they	PRON
ftr-325	1321	19	attempt	attempt	VERB
ftr-325	1321	20	to	to	PART
ftr-325	1321	21	recharacterize	recharacterize	VERB
ftr-325	1321	22	an	an	DET
ftr-325	1321	23	otherwise	otherwise	ADV
ftr-325	1321	24	valid	valid	ADJ
ftr-325	1321	25	agreement	agreement	NOUN
ftr-325	1321	26	bargained	bargain	VERB
ftr-325	1321	27	for	for	ADP
ftr-325	1321	28	in	in	ADP
ftr-325	1321	29	good	good	ADJ
ftr-325	1321	30	faith	faith	NOUN
ftr-325	1321	31	.	.	PUNCT
ftr-325	1322	1	[	[	X
ftr-325	1322	2	citation	citation	NOUN
ftr-325	1322	3	omitted	omit	VERB
ftr-325	1322	4	]	]	PUNCT
ftr-325	1322	5	we	we	PRON
ftr-325	1322	6	have	have	AUX
ftr-325	1322	7	also	also	ADV
ftr-325	1322	8	refused	refuse	VERB
ftr-325	1322	9	to	to	PART
ftr-325	1322	10	entertain	entertain	VERB
ftr-325	1322	11	arguments	argument	NOUN
ftr-325	1322	12	―that	―that	ADP
ftr-325	1322	13	the	the	DET
ftr-325	1322	14	‗substance	‗substance	NOUN
ftr-325	1322	15	‘	'	PUNCT
ftr-325	1322	16	of	of	ADP
ftr-325	1322	17	their	their	PRON
ftr-325	1322	18	transaction	transaction	NOUN
ftr-325	1322	19	triggers	trigger	VERB
ftr-325	1322	20	different	different	ADJ
ftr-325	1322	21	tax	tax	NOUN
ftr-325	1322	22	consequences.‖	consequences.‖	NOUN
ftr-325	1323	1	[	[	X
ftr-325	1323	2	citation	citation	NOUN
ftr-325	1323	3	omitted	omit	VERB
ftr-325	1323	4	]	]	PUNCT
ftr-325	1323	5	this	this	DET
ftr-325	1323	6	precept	precept	NOUN
ftr-325	1323	7	not	not	PART
ftr-325	1323	8	only	only	ADV
ftr-325	1323	9	maintains	maintain	VERB
ftr-325	1323	10	the	the	DET
ftr-325	1323	11	vital	vital	ADJ
ftr-325	1323	12	public	public	ADJ
ftr-325	1323	13	policy	policy	NOUN
ftr-325	1323	14	of	of	ADP
ftr-325	1323	15	enforcing	enforce	VERB
ftr-325	1323	16	otherwise	otherwise	ADV
ftr-325	1323	17	valid	valid	ADJ
ftr-325	1323	18	contracts	contract	NOUN
ftr-325	1323	19	,	,	PUNCT
ftr-325	1323	20	but	but	CCONJ
ftr-325	1323	21	also	also	ADV
ftr-325	1323	22	assures	assure	VERB
ftr-325	1323	23	the	the	DET
ftr-325	1323	24	reliability	reliability	NOUN
ftr-325	1323	25	of	of	ADP
ftr-325	1323	26	agreed	agree	VERB
ftr-325	1323	27	tax	tax	NOUN
ftr-325	1323	28	consequences	consequence	NOUN
ftr-325	1323	29	to	to	ADP
ftr-325	1323	30	the	the	DET
ftr-325	1323	31	public	public	ADJ
ftr-325	1323	32	fisc	fisc	NOUN
ftr-325	1323	33	.	.	PUNCT
ftr-325	1323	34	.	.	PUNCT
ftr-325	1323	35	.	.	PUNCT
ftr-325	1324	1	.	.	PUNCT
ftr-325	1325	1	there	there	PRON
ftr-325	1325	2	is	be	VERB
ftr-325	1325	3	no	no	DET
ftr-325	1325	4	―disparity‖	―disparity‖	NOUN
ftr-325	1325	5	in	in	ADP
ftr-325	1325	6	allowing	allow	VERB
ftr-325	1325	7	―the	―the	DET
ftr-325	1325	8	commissioner	commissioner	NOUN
ftr-325	1325	9	alone	alone	ADV
ftr-325	1325	10	to	to	PART
ftr-325	1325	11	pierce	pierce	PROPN
ftr-325	1325	12	formal‖	formal‖	ADJ
ftr-325	1325	13	agreements	agreement	NOUN
ftr-325	1325	14	as	as	SCONJ
ftr-325	1325	15	―taxpayers	―taxpayer	NOUN
ftr-325	1325	16	have	have	VERB
ftr-325	1325	17	it	it	PRON
ftr-325	1325	18	within	within	ADP
ftr-325	1325	19	their	their	PRON
ftr-325	1325	20	own	own	ADJ
ftr-325	1325	21	control	control	NOUN
ftr-325	1325	22	to	to	PART
ftr-325	1325	23	choose	choose	VERB
ftr-325	1325	24	in	in	ADP
ftr-325	1325	25	the	the	DET
ftr-325	1325	26	first	first	ADJ
ftr-325	1325	27	place	place	NOUN
ftr-325	1325	28	whatever	whatever	DET
ftr-325	1325	29	arrangements	arrangement	NOUN
ftr-325	1325	30	they	they	PRON
ftr-325	1325	31	care	care	VERB
ftr-325	1325	32	to	to	ADP
ftr-325	1325	33	make.‖	make.‖	PROPN
ftr-325	1326	1	[	[	X
ftr-325	1326	2	citation	citation	NOUN
ftr-325	1326	3	omitted	omit	VERB
ftr-325	1326	4	]	]	PUNCT
ftr-325	1326	5			NOUN
ftr-325	1326	6	earlier	early	ADJ
ftr-325	1326	7	cases	case	NOUN
ftr-325	1326	8	that	that	PRON
ftr-325	1326	9	reached	reach	VERB
ftr-325	1326	10	the	the	DET
ftr-325	1326	11	same	same	ADJ
ftr-325	1326	12	result	result	NOUN
ftr-325	1326	13	for	for	ADP
ftr-325	1326	14	other	other	ADJ
ftr-325	1326	15	taxpayers	taxpayer	NOUN
ftr-325	1326	16	involved	involve	VERB
ftr-325	1326	17	in	in	ADP
ftr-325	1326	18	the	the	DET
ftr-325	1326	19	same	same	ADJ
ftr-325	1326	20	transaction	transaction	NOUN
ftr-325	1326	21	include	include	VERB
ftr-325	1326	22	united	united	PROPN
ftr-325	1326	23	states	states	PROPN
ftr-325	1326	24	v.	v.	PROPN
ftr-325	1326	25	fletcher	fletcher	PROPN
ftr-325	1326	26	,	,	PUNCT
ftr-325	1326	27	562	562	NUM
ftr-325	1326	28	f.3d	f.3d	NUM
ftr-325	1326	29	839	839	NUM
ftr-325	1326	30	(	(	PUNCT
ftr-325	1326	31	7th	7th	ADJ
ftr-325	1326	32	cir	cir	NOUN
ftr-325	1326	33	.	.	PUNCT
ftr-325	1326	34	4/10/09	4/10/09	PROPN
ftr-325	1326	35	)	)	PUNCT
ftr-325	1326	36	;	;	PUNCT
ftr-325	1327	1	united	united	PROPN
ftr-325	1327	2	states	states	PROPN
ftr-325	1327	3	v.	v.	PROPN
ftr-325	1327	4	culp	culp	PROPN
ftr-325	1327	5	,	,	PUNCT
ftr-325	1327	6	99	99	NUM
ftr-325	1327	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1327	8	2007	2007	NUM
ftr-325	1327	9	-	-	SYM
ftr-325	1327	10	618	618	NUM
ftr-325	1327	11	,	,	PUNCT
ftr-325	1327	12	2007	2007	NUM
ftr-325	1327	13	-	-	SYM
ftr-325	1327	14	1	1	NUM
ftr-325	1327	15	u.s.t.c	u.s.t.c	PROPN
ftr-325	1327	16	.	.	PROPN
ftr-325	1327	17	¶50,399	¶50,399	PUNCT
ftr-325	1327	18	(	(	PUNCT
ftr-325	1327	19	m.d	m.d	PROPN
ftr-325	1327	20	.	.	PROPN
ftr-325	1327	21	tenn	tenn	PROPN
ftr-325	1327	22	.	.	PUNCT
ftr-325	1328	1	12/29/06	12/29/06	NUM
ftr-325	1328	2	)	)	PUNCT
ftr-325	1328	3	;	;	PUNCT
ftr-325	1328	4	and	and	CCONJ
ftr-325	1328	5	united	united	PROPN
ftr-325	1328	6	states	states	PROPN
ftr-325	1328	7	v.	v.	ADP
ftr-325	1328	8	nackel	nackel	PROPN
ftr-325	1328	9	,	,	PUNCT
ftr-325	1328	10	105	105	NUM
ftr-325	1328	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	1328	12	2010	2010	NUM
ftr-325	1328	13	-	-	SYM
ftr-325	1328	14	474	474	NUM
ftr-325	1328	15	(	(	PUNCT
ftr-325	1328	16	c.d	c.d	PROPN
ftr-325	1328	17	.	.	PROPN
ftr-325	1328	18	cal	cal	PROPN
ftr-325	1328	19	.	.	PUNCT
ftr-325	1329	1	10/20/09	10/20/09	NUM
ftr-325	1329	2	)	)	PUNCT
ftr-325	1329	3	.	.	PUNCT
ftr-325	1330	1	d.	d.	PROPN
ftr-325	1330	2	judge	judge	PROPN
ftr-325	1330	3	dyk	dyk	PROPN
ftr-325	1330	4	stuck	stick	VERB
ftr-325	1330	5	his	his	PRON
ftr-325	1330	6	finger	finger	NOUN
ftr-325	1330	7	into	into	ADP
ftr-325	1330	8	the	the	DET
ftr-325	1330	9	cap	cap	NOUN
ftr-325	1330	10	gemini	gemini	PROPN
ftr-325	1330	11	pie	pie	NOUN
ftr-325	1330	12	and	and	CCONJ
ftr-325	1330	13	pulled	pull	VERB
ftr-325	1330	14	out	out	ADP
ftr-325	1330	15	a	a	DET
ftr-325	1330	16	constructive	constructive	ADJ
ftr-325	1330	17	receipt	receipt	NOUN
ftr-325	1330	18	plum	plum	NOUN
ftr-325	1330	19	.	.	PUNCT
ftr-325	1331	1	hartman	hartman	PROPN
ftr-325	1331	2	v.	v.	PROPN
ftr-325	1331	3	united	united	PROPN
ftr-325	1331	4	states	states	PROPN
ftr-325	1331	5	,	,	PUNCT
ftr-325	1331	6	694	694	NUM
ftr-325	1331	7	f.3d	f.3d	NUM
ftr-325	1331	8	96	96	NUM
ftr-325	1331	9	(	(	PUNCT
ftr-325	1331	10	fed	fed	PROPN
ftr-325	1331	11	.	.	PUNCT
ftr-325	1331	12	cir	cir	PROPN
ftr-325	1331	13	.	.	PUNCT
ftr-325	1332	1	9/10/12	9/10/12	NUM
ftr-325	1332	2	)	)	PUNCT
ftr-325	1332	3	.	.	PUNCT
ftr-325	1333	1	this	this	DET
ftr-325	1333	2	cap	cap	PROPN
ftr-325	1333	3	gemini	gemini	PROPN
ftr-325	1333	4	case	case	NOUN
ftr-325	1333	5	was	be	AUX
ftr-325	1333	6	decided	decide	VERB
ftr-325	1333	7	in	in	ADP
ftr-325	1333	8	favor	favor	NOUN
ftr-325	1333	9	of	of	ADP
ftr-325	1333	10	the	the	DET
ftr-325	1333	11	government	government	NOUN
ftr-325	1333	12	,	,	PUNCT
ftr-325	1333	13	as	as	SCONJ
ftr-325	1333	14	were	be	AUX
ftr-325	1333	15	all	all	PRON
ftr-325	1333	16	of	of	ADP
ftr-325	1333	17	the	the	DET
ftr-325	1333	18	other	other	ADJ
ftr-325	1333	19	cap	cap	PROPN
ftr-325	1333	20	gemini	gemini	PROPN
ftr-325	1333	21	cases	case	NOUN
ftr-325	1333	22	.	.	PUNCT
ftr-325	1334	1	the	the	DET
ftr-325	1334	2	federal	federal	ADJ
ftr-325	1334	3	circuit	circuit	PROPN
ftr-325	1334	4	(	(	PUNCT
ftr-325	1334	5	judge	judge	NOUN
ftr-325	1334	6	dyk	dyk	PROPN
ftr-325	1334	7	)	)	PUNCT
ftr-325	1334	8	rejected	reject	VERB
ftr-325	1334	9	the	the	DET
ftr-325	1334	10	government‘s	government‘s	NOUN
ftr-325	1334	11	argument	argument	NOUN
ftr-325	1334	12	that	that	SCONJ
ftr-325	1334	13	taxpayer	taxpayer	NOUN
ftr-325	1334	14	was	be	AUX
ftr-325	1334	15	bound	bind	VERB
ftr-325	1334	16	under	under	ADP
ftr-325	1334	17	commissioner	commissioner	PROPN
ftr-325	1334	18	v.	v.	ADP
ftr-325	1334	19	danielson	danielson	PROPN
ftr-325	1334	20	,	,	PUNCT
ftr-325	1334	21	378	378	NUM
ftr-325	1334	22	f.2d	f.2d	NOUN
ftr-325	1334	23	771	771	NUM
ftr-325	1334	24	(	(	PUNCT
ftr-325	1334	25	3d	3d	PROPN
ftr-325	1334	26	cir	cir	NOUN
ftr-325	1334	27	.	.	PROPN
ftr-325	1334	28	1967	1967	NUM
ftr-325	1334	29	)	)	PUNCT
ftr-325	1334	30	,	,	PUNCT
ftr-325	1334	31	by	by	ADP
ftr-325	1334	32	his	his	PRON
ftr-325	1334	33	agreement	agreement	NOUN
ftr-325	1334	34	to	to	PART
ftr-325	1334	35	recognize	recognize	VERB
ftr-325	1334	36	for	for	ADP
ftr-325	1334	37	federal	federal	ADJ
ftr-325	1334	38	income	income	NOUN
ftr-325	1334	39	tax	tax	NOUN
ftr-325	1334	40	purposes	purpose	NOUN
ftr-325	1334	41	in	in	ADP
ftr-325	1334	42	the	the	DET
ftr-325	1334	43	year	year	NOUN
ftr-325	1334	44	2000	2000	NUM
ftr-325	1334	45	all	all	DET
ftr-325	1334	46	the	the	DET
ftr-325	1334	47	shares	share	NOUN
ftr-325	1334	48	of	of	ADP
ftr-325	1334	49	cap	cap	PROPN
ftr-325	1334	50	gemini	gemini	PROPN
ftr-325	1334	51	that	that	PRON
ftr-325	1334	52	were	be	AUX
ftr-325	1334	53	placed	place	VERB
ftr-325	1334	54	in	in	ADP
ftr-325	1334	55	escrow	escrow	NOUN
ftr-325	1334	56	for	for	ADP
ftr-325	1334	57	him	he	PRON
ftr-325	1334	58	in	in	ADP
ftr-325	1334	59	that	that	DET
ftr-325	1334	60	year	year	NOUN
ftr-325	1334	61	because	because	SCONJ
ftr-325	1334	62	danielson	danielson	PROPN
ftr-325	1334	63	was	be	AUX
ftr-325	1334	64	limited	limit	VERB
ftr-325	1334	65	to	to	ADP
ftr-325	1334	66	situations	situation	NOUN
ftr-325	1334	67	where	where	SCONJ
ftr-325	1334	68	―a	―a	NOUN
ftr-325	1334	69	taxpayer	taxpayer	NOUN
ftr-325	1334	70	challenges	challenge	NOUN
ftr-325	1334	71	express	express	VERB
ftr-325	1334	72	allocations	allocation	NOUN
ftr-325	1334	73	of	of	ADP
ftr-325	1334	74	monetary	monetary	ADJ
ftr-325	1334	75	consideration.‖	consideration.‖	NOUN
ftr-325	1334	76	instead	instead	ADV
ftr-325	1334	77	,	,	PUNCT
ftr-325	1334	78	judge	judge	PROPN
ftr-325	1334	79	dyk	dyk	PROPN
ftr-325	1334	80	found	find	VERB
ftr-325	1334	81	that	that	SCONJ
ftr-325	1334	82	taxpayer	taxpayer	NOUN
ftr-325	1334	83	was	be	AUX
ftr-325	1334	84	in	in	ADP
ftr-325	1334	85	constructive	constructive	ADJ
ftr-325	1334	86	receipt	receipt	NOUN
ftr-325	1334	87	of	of	ADP
ftr-325	1334	88	all	all	DET
ftr-325	1334	89	the	the	DET
ftr-325	1334	90	cap	cap	NOUN
ftr-325	1334	91	gemini	gemini	PROPN
ftr-325	1334	92	stock	stock	NOUN
ftr-325	1334	93	that	that	PRON
ftr-325	1334	94	was	be	AUX
ftr-325	1334	95	received	receive	VERB
ftr-325	1334	96	for	for	ADP
ftr-325	1334	97	him	he	PRON
ftr-325	1334	98	in	in	ADP
ftr-325	1334	99	exchange	exchange	NOUN
ftr-325	1334	100	for	for	ADP
ftr-325	1334	101	his	his	PRON
ftr-325	1334	102	e&y	e&y	PROPN
ftr-325	1334	103	partnership	partnership	NOUN
ftr-325	1334	104	interest	interest	NOUN
ftr-325	1334	105	even	even	ADV
ftr-325	1334	106	though	though	SCONJ
ftr-325	1334	107	the	the	DET
ftr-325	1334	108	stock	stock	NOUN
ftr-325	1334	109	was	be	AUX
ftr-325	1334	110	placed	place	VERB
ftr-325	1334	111	into	into	ADP
ftr-325	1334	112	an	an	DET
ftr-325	1334	113	escrow	escrow	NOUN
ftr-325	1334	114	account	account	NOUN
ftr-325	1334	115	and	and	CCONJ
ftr-325	1334	116	he	he	PRON
ftr-325	1334	117	could	could	AUX
ftr-325	1334	118	not	not	PART
ftr-325	1334	119	receive	receive	VERB
ftr-325	1334	120	the	the	DET
ftr-325	1334	121	stock	stock	NOUN
ftr-325	1334	122	until	until	ADP
ftr-325	1334	123	subsequent	subsequent	ADJ
ftr-325	1334	124	years	year	NOUN
ftr-325	1334	125	—	—	PUNCT
ftr-325	1334	126	subject	subject	ADJ
ftr-325	1334	127	to	to	ADP
ftr-325	1334	128	the	the	DET
ftr-325	1334	129	risk	risk	NOUN
ftr-325	1334	130	of	of	ADP
ftr-325	1334	131	forfeiture	forfeiture	NOUN
ftr-325	1334	132	should	should	AUX
ftr-325	1334	133	he	he	PRON
ftr-325	1334	134	sooner	soon	ADV
ftr-325	1334	135	voluntarily	voluntarily	ADV
ftr-325	1334	136	terminate	terminate	VERB
ftr-325	1334	137	his	his	PRON
ftr-325	1334	138	employment	employment	NOUN
ftr-325	1334	139	with	with	ADP
ftr-325	1334	140	cap	cap	PROPN
ftr-325	1334	141	gemini	gemini	PROPN
ftr-325	1334	142	.	.	PUNCT
ftr-325	1335	1	2013	2013	NUM
ftr-325	1335	2	]	]	PUNCT
ftr-325	1335	3	recent	recent	ADJ
ftr-325	1335	4	developments	development	NOUN
ftr-325	1335	5	in	in	ADP
ftr-325	1335	6	federal	federal	ADJ
ftr-325	1335	7	income	income	NOUN
ftr-325	1335	8	taxation	taxation	NOUN
ftr-325	1335	9	567	567	NUM
ftr-325	1335	10	7	7	NUM
ftr-325	1335	11	.	.	NUM
ftr-325	1335	12	extended	extend	VERB
ftr-325	1335	13	tax	tax	NOUN
ftr-325	1335	14	-	-	PUNCT
ftr-325	1335	15	free	free	ADJ
ftr-325	1335	16	capital	capital	NOUN
ftr-325	1335	17	gains	gain	NOUN
ftr-325	1335	18	for	for	ADP
ftr-325	1335	19	―small‖	―small‖	NOUN
ftr-325	1335	20	c	c	PROPN
ftr-325	1335	21	corporation	corporation	NOUN
ftr-325	1335	22	stock	stock	NOUN
ftr-325	1335	23	.	.	PUNCT
ftr-325	1336	1	who	who	PRON
ftr-325	1336	2	is	be	AUX
ftr-325	1336	3	going	go	VERB
ftr-325	1336	4	to	to	PART
ftr-325	1336	5	rush	rush	VERB
ftr-325	1336	6	out	out	ADP
ftr-325	1336	7	and	and	CCONJ
ftr-325	1336	8	form	form	VERB
ftr-325	1336	9	a	a	DET
ftr-325	1336	10	c	c	NOUN
ftr-325	1336	11	corporation	corporation	NOUN
ftr-325	1336	12	to	to	PART
ftr-325	1336	13	grab	grab	VERB
ftr-325	1336	14	this	this	DET
ftr-325	1336	15	benefit	benefit	NOUN
ftr-325	1336	16	?	?	PUNCT
ftr-325	1337	1	the	the	DET
ftr-325	1337	2	2012	2012	NUM
ftr-325	1337	3	taxpayer	taxpayer	NOUN
ftr-325	1337	4	relief	relief	NOUN
ftr-325	1337	5	(	(	PUNCT
ftr-325	1337	6	and	and	CCONJ
ftr-325	1337	7	not	not	PART
ftr-325	1337	8	so	so	ADV
ftr-325	1337	9	grand	grand	ADJ
ftr-325	1337	10	compromise	compromise	NOUN
ftr-325	1337	11	)	)	PUNCT
ftr-325	1337	12	tax	tax	NOUN
ftr-325	1337	13	act	act	NOUN
ftr-325	1337	14	extends	extend	VERB
ftr-325	1337	15	help	help	NOUN
ftr-325	1337	16	to	to	PART
ftr-325	1337	17	qualified	qualified	ADJ
ftr-325	1337	18	small	small	ADJ
ftr-325	1337	19	business	business	NOUN
ftr-325	1337	20	stock	stock	NOUN
ftr-325	1337	21	.	.	PUNCT
ftr-325	1338	1	gain	gain	NOUN
ftr-325	1338	2	realized	realize	VERB
ftr-325	1338	3	on	on	ADP
ftr-325	1338	4	a	a	DET
ftr-325	1338	5	sale	sale	NOUN
ftr-325	1338	6	or	or	CCONJ
ftr-325	1338	7	exchange	exchange	NOUN
ftr-325	1338	8	of	of	ADP
ftr-325	1338	9	qualified	qualified	ADJ
ftr-325	1338	10	small	small	ADJ
ftr-325	1338	11	business	business	NOUN
ftr-325	1338	12	stock	stock	NOUN
ftr-325	1338	13	under	under	ADP
ftr-325	1338	14	§	§	PROPN
ftr-325	1338	15	1202	1202	NUM
ftr-325	1338	16	,	,	PUNCT
ftr-325	1338	17	which	which	PRON
ftr-325	1338	18	was	be	AUX
ftr-325	1338	19	acquired	acquire	VERB
ftr-325	1338	20	after	after	ADP
ftr-325	1338	21	the	the	DET
ftr-325	1338	22	date	date	NOUN
ftr-325	1338	23	of	of	ADP
ftr-325	1338	24	enactment	enactment	NOUN
ftr-325	1338	25	of	of	ADP
ftr-325	1338	26	the	the	DET
ftr-325	1338	27	2010	2010	NUM
ftr-325	1338	28	small	small	ADJ
ftr-325	1338	29	business	business	NOUN
ftr-325	1338	30	act	act	NOUN
ftr-325	1339	1	[	[	X
ftr-325	1339	2	9/27/10	9/27/10	X
ftr-325	1339	3	]	]	PUNCT
ftr-325	1339	4	and	and	CCONJ
ftr-325	1339	5	before	before	ADP
ftr-325	1339	6	1/1/11	1/1/11	PROPN
ftr-325	1339	7	[	[	X
ftr-325	1339	8	subsequently	subsequently	ADV
ftr-325	1339	9	extended	extend	VERB
ftr-325	1339	10	to	to	ADP
ftr-325	1339	11	―before	―before	PRON
ftr-325	1339	12	1/1/12‖	1/1/12‖	NUM
ftr-325	1339	13	]	]	PUNCT
ftr-325	1339	14	,	,	PUNCT
ftr-325	1339	15	was	be	AUX
ftr-325	1339	16	subject	subject	ADJ
ftr-325	1339	17	to	to	ADP
ftr-325	1339	18	100	100	NUM
ftr-325	1339	19	percent	percent	NOUN
ftr-325	1339	20	exclusion	exclusion	NOUN
ftr-325	1339	21	from	from	ADP
ftr-325	1339	22	gross	gross	ADJ
ftr-325	1339	23	income	income	NOUN
ftr-325	1339	24	.	.	PUNCT
ftr-325	1340	1	the	the	DET
ftr-325	1340	2	2012	2012	NUM
ftr-325	1340	3	act	act	NOUN
ftr-325	1340	4	,	,	PUNCT
ftr-325	1340	5	§	§	PROPN
ftr-325	1340	6	324(b	324(b	PROPN
ftr-325	1340	7	)	)	PUNCT
ftr-325	1340	8	,	,	PUNCT
ftr-325	1340	9	extends	extend	VERB
ftr-325	1340	10	the	the	DET
ftr-325	1340	11	100	100	NUM
ftr-325	1340	12	percent	percent	NOUN
ftr-325	1340	13	exclusion	exclusion	NOUN
ftr-325	1340	14	to	to	ADP
ftr-325	1340	15	stock	stock	NOUN
ftr-325	1340	16	acquired	acquire	VERB
ftr-325	1340	17	before	before	ADP
ftr-325	1340	18	1/1/12	1/1/12	NUM
ftr-325	1340	19	to	to	ADP
ftr-325	1340	20	before	before	ADP
ftr-325	1340	21	1/1/14	1/1/14	NUM
ftr-325	1340	22	.	.	PUNCT
ftr-325	1341	1	gain	gain	VERB
ftr-325	1341	2	attributable	attributable	ADJ
ftr-325	1341	3	to	to	ADP
ftr-325	1341	4	qualified	qualified	ADJ
ftr-325	1341	5	small	small	ADJ
ftr-325	1341	6	business	business	NOUN
ftr-325	1341	7	stock	stock	NOUN
ftr-325	1341	8	acquired	acquire	VERB
ftr-325	1341	9	between	between	ADP
ftr-325	1341	10	9/27/10	9/27/10	NUM
ftr-325	1341	11	and	and	CCONJ
ftr-325	1341	12	1/1/14	1/1/14	NUM
ftr-325	1341	13	is	be	AUX
ftr-325	1341	14	not	not	PART
ftr-325	1341	15	treated	treat	VERB
ftr-325	1341	16	as	as	ADP
ftr-325	1341	17	an	an	DET
ftr-325	1341	18	amt	amt	PROPN
ftr-325	1341	19	preference	preference	NOUN
ftr-325	1341	20	item	item	NOUN
ftr-325	1341	21	.	.	PUNCT
ftr-325	1342	1	the	the	DET
ftr-325	1342	2	exclusion	exclusion	NOUN
ftr-325	1342	3	is	be	AUX
ftr-325	1342	4	applicable	applicable	ADJ
ftr-325	1342	5	to	to	PART
ftr-325	1342	6	noncorporate	noncorporate	VERB
ftr-325	1342	7	shareholders	shareholder	NOUN
ftr-325	1342	8	who	who	PRON
ftr-325	1342	9	acquire	acquire	VERB
ftr-325	1342	10	stock	stock	NOUN
ftr-325	1342	11	at	at	ADP
ftr-325	1342	12	original	original	ADJ
ftr-325	1342	13	issue	issue	NOUN
ftr-325	1342	14	and	and	CCONJ
ftr-325	1342	15	hold	hold	VERB
ftr-325	1342	16	the	the	DET
ftr-325	1342	17	stock	stock	NOUN
ftr-325	1342	18	for	for	ADP
ftr-325	1342	19	a	a	DET
ftr-325	1342	20	minimum	minimum	NOUN
ftr-325	1342	21	of	of	ADP
ftr-325	1342	22	five	five	NUM
ftr-325	1342	23	years	year	NOUN
ftr-325	1342	24	.	.	PUNCT
ftr-325	1343	1	under	under	ADP
ftr-325	1343	2	the	the	DET
ftr-325	1343	3	former	former	ADJ
ftr-325	1343	4	50	50	NUM
ftr-325	1343	5	percent	percent	NOUN
ftr-325	1343	6	and	and	CCONJ
ftr-325	1343	7	75	75	NUM
ftr-325	1343	8	percent	percent	NOUN
ftr-325	1343	9	exclusions	exclusion	NOUN
ftr-325	1343	10	,	,	PUNCT
ftr-325	1343	11	included	include	VERB
ftr-325	1343	12	gain	gain	NOUN
ftr-325	1343	13	was	be	AUX
ftr-325	1343	14	subject	subject	ADJ
ftr-325	1343	15	to	to	ADP
ftr-325	1343	16	tax	tax	NOUN
ftr-325	1343	17	at	at	ADP
ftr-325	1343	18	the	the	DET
ftr-325	1343	19	28	28	NUM
ftr-325	1343	20	percent	percent	NOUN
ftr-325	1343	21	capital	capital	NOUN
ftr-325	1343	22	gains	gain	NOUN
ftr-325	1343	23	rates	rate	NOUN
ftr-325	1343	24	.	.	PUNCT
ftr-325	1344	1	the	the	DET
ftr-325	1344	2	amount	amount	NOUN
ftr-325	1344	3	of	of	ADP
ftr-325	1344	4	excluded	exclude	VERB
ftr-325	1344	5	gain	gain	NOUN
ftr-325	1344	6	attributable	attributable	ADJ
ftr-325	1344	7	to	to	ADP
ftr-325	1344	8	any	any	DET
ftr-325	1344	9	one	one	NUM
ftr-325	1344	10	corporation	corporation	NOUN
ftr-325	1344	11	is	be	AUX
ftr-325	1344	12	limited	limit	VERB
ftr-325	1344	13	to	to	ADP
ftr-325	1344	14	the	the	DET
ftr-325	1344	15	greater	great	ADJ
ftr-325	1344	16	of	of	ADP
ftr-325	1344	17	ten	ten	NUM
ftr-325	1344	18	times	time	NOUN
ftr-325	1344	19	the	the	DET
ftr-325	1344	20	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1344	21	basis	basis	NOUN
ftr-325	1344	22	in	in	ADP
ftr-325	1344	23	a	a	DET
ftr-325	1344	24	corporation‘s	corporation‘s	PROPN
ftr-325	1344	25	stock	stock	NOUN
ftr-325	1344	26	sold	sell	VERB
ftr-325	1344	27	during	during	ADP
ftr-325	1344	28	the	the	DET
ftr-325	1344	29	taxable	taxable	ADJ
ftr-325	1344	30	year	year	NOUN
ftr-325	1344	31	or	or	CCONJ
ftr-325	1344	32	$	$	SYM
ftr-325	1344	33	10	10	NUM
ftr-325	1344	34	million	million	NUM
ftr-325	1344	35	reduced	reduce	VERB
ftr-325	1344	36	by	by	ADP
ftr-325	1344	37	gain	gain	NOUN
ftr-325	1344	38	attributable	attributable	ADJ
ftr-325	1344	39	to	to	ADP
ftr-325	1344	40	the	the	DET
ftr-325	1344	41	corporation	corporation	NOUN
ftr-325	1344	42	stock	stock	NOUN
ftr-325	1344	43	excluded	exclude	VERB
ftr-325	1344	44	in	in	ADP
ftr-325	1344	45	prior	prior	ADJ
ftr-325	1344	46	years	year	NOUN
ftr-325	1344	47	.	.	PUNCT
ftr-325	1345	1	qualified	qualified	ADJ
ftr-325	1345	2	small	small	ADJ
ftr-325	1345	3	business	business	NOUN
ftr-325	1345	4	stock	stock	NOUN
ftr-325	1345	5	is	be	AUX
ftr-325	1345	6	stock	stock	NOUN
ftr-325	1345	7	issued	issue	VERB
ftr-325	1345	8	by	by	ADP
ftr-325	1345	9	a	a	DET
ftr-325	1345	10	c	c	NOUN
ftr-325	1345	11	corporation	corporation	NOUN
ftr-325	1345	12	engaged	engage	VERB
ftr-325	1345	13	in	in	ADP
ftr-325	1345	14	the	the	DET
ftr-325	1345	15	active	active	ADJ
ftr-325	1345	16	conduct	conduct	NOUN
ftr-325	1345	17	of	of	ADP
ftr-325	1345	18	a	a	DET
ftr-325	1345	19	trade	trade	NOUN
ftr-325	1345	20	or	or	CCONJ
ftr-325	1345	21	business	business	NOUN
ftr-325	1345	22	with	with	ADP
ftr-325	1345	23	gross	gross	ADJ
ftr-325	1345	24	assets	asset	NOUN
ftr-325	1345	25	(	(	PUNCT
ftr-325	1345	26	cash	cash	NOUN
ftr-325	1345	27	plus	plus	CCONJ
ftr-325	1345	28	adjusted	adjusted	ADJ
ftr-325	1345	29	basis	basis	NOUN
ftr-325	1345	30	of	of	ADP
ftr-325	1345	31	assets	asset	NOUN
ftr-325	1345	32	)	)	PUNCT
ftr-325	1345	33	not	not	PART
ftr-325	1345	34	in	in	ADP
ftr-325	1345	35	excess	excess	NOUN
ftr-325	1345	36	of	of	ADP
ftr-325	1345	37	$	$	SYM
ftr-325	1345	38	50	50	NUM
ftr-325	1345	39	million	million	NUM
ftr-325	1345	40	.	.	PUNCT
ftr-325	1346	1	8	8	NUM
ftr-325	1346	2	.	.	X
ftr-325	1346	3	application	application	NOUN
ftr-325	1346	4	of	of	ADP
ftr-325	1346	5	the	the	DET
ftr-325	1346	6	step	step	NOUN
ftr-325	1346	7	transaction	transaction	NOUN
ftr-325	1346	8	doctrine	doctrine	NOUN
ftr-325	1346	9	obviates	obviate	VERB
ftr-325	1346	10	the	the	DET
ftr-325	1346	11	need	need	NOUN
ftr-325	1346	12	to	to	PART
ftr-325	1346	13	apply	apply	VERB
ftr-325	1346	14	a	a	DET
ftr-325	1346	15	statutory	statutory	ADJ
ftr-325	1346	16	anti	anti	ADJ
ftr-325	1346	17	-	-	ADJ
ftr-325	1346	18	abuse	abuse	ADJ
ftr-325	1346	19	rule	rule	NOUN
ftr-325	1346	20	.	.	PUNCT
ftr-325	1347	1	g.d	g.d	PROPN
ftr-325	1347	2	.	.	PROPN
ftr-325	1347	3	parker	parker	PROPN
ftr-325	1347	4	,	,	PUNCT
ftr-325	1347	5	inc	inc	PROPN
ftr-325	1347	6	.	.	PROPN
ftr-325	1348	1	v.	v.	PROPN
ftr-325	1348	2	commissioner	commissioner	PROPN
ftr-325	1348	3	,	,	PUNCT
ftr-325	1348	4	t.c	t.c	PROPN
ftr-325	1348	5	.	.	PROPN
ftr-325	1348	6	memo	memo	NOUN
ftr-325	1348	7	.	.	PUNCT
ftr-325	1349	1	2012	2012	NUM
ftr-325	1349	2	-	-	SYM
ftr-325	1349	3	327	327	NUM
ftr-325	1349	4	(	(	PUNCT
ftr-325	1349	5	11/27/12	11/27/12	NUM
ftr-325	1349	6	)	)	PUNCT
ftr-325	1349	7	.	.	PUNCT
ftr-325	1350	1	a	a	DET
ftr-325	1350	2	panamanian	panamanian	ADJ
ftr-325	1350	3	corporation	corporation	NOUN
ftr-325	1350	4	(	(	PUNCT
ftr-325	1350	5	vicmar	vicmar	PROPN
ftr-325	1350	6	)	)	PUNCT
ftr-325	1350	7	owned	own	VERB
ftr-325	1350	8	a	a	DET
ftr-325	1350	9	minority	minority	NOUN
ftr-325	1350	10	interest	interest	NOUN
ftr-325	1350	11	in	in	ADP
ftr-325	1350	12	a	a	DET
ftr-325	1350	13	peruvian	peruvian	ADJ
ftr-325	1350	14	telecommunications	telecommunication	NOUN
ftr-325	1350	15	corporation	corporation	NOUN
ftr-325	1350	16	(	(	PUNCT
ftr-325	1350	17	tele2000	tele2000	PROPN
ftr-325	1350	18	)	)	PUNCT
ftr-325	1350	19	.	.	PUNCT
ftr-325	1351	1	the	the	DET
ftr-325	1351	2	stock	stock	NOUN
ftr-325	1351	3	had	have	VERB
ftr-325	1351	4	a	a	DET
ftr-325	1351	5	built	build	VERB
ftr-325	1351	6	-	-	PUNCT
ftr-325	1351	7	in	in	ADP
ftr-325	1351	8	loss	loss	NOUN
ftr-325	1351	9	of	of	ADP
ftr-325	1351	10	over	over	ADP
ftr-325	1351	11	$	$	SYM
ftr-325	1351	12	12	12	NUM
ftr-325	1351	13	million	million	NUM
ftr-325	1351	14	.	.	PUNCT
ftr-325	1352	1	in	in	ADP
ftr-325	1352	2	march	march	PROPN
ftr-325	1352	3	2004	2004	NUM
ftr-325	1352	4	,	,	PUNCT
ftr-325	1352	5	bellsouth	bellsouth	PROPN
ftr-325	1352	6	,	,	PUNCT
ftr-325	1352	7	the	the	DET
ftr-325	1352	8	owner	owner	NOUN
ftr-325	1352	9	,	,	PUNCT
ftr-325	1352	10	though	though	SCONJ
ftr-325	1352	11	a	a	DET
ftr-325	1352	12	subsidiary	subsidiary	NOUN
ftr-325	1352	13	of	of	ADP
ftr-325	1352	14	the	the	DET
ftr-325	1352	15	majority	majority	NOUN
ftr-325	1352	16	interest	interest	NOUN
ftr-325	1352	17	,	,	PUNCT
ftr-325	1352	18	agreed	agree	VERB
ftr-325	1352	19	to	to	PART
ftr-325	1352	20	sell	sell	VERB
ftr-325	1352	21	its	its	PRON
ftr-325	1352	22	stock	stock	NOUN
ftr-325	1352	23	of	of	ADP
ftr-325	1352	24	tele2000	tele2000	PROPN
ftr-325	1352	25	to	to	PART
ftr-325	1352	26	telefonica	telefonica	VERB
ftr-325	1352	27	(	(	PUNCT
ftr-325	1352	28	a	a	DET
ftr-325	1352	29	spanish	spanish	ADJ
ftr-325	1352	30	corporation	corporation	NOUN
ftr-325	1352	31	)	)	PUNCT
ftr-325	1352	32	.	.	PUNCT
ftr-325	1353	1	telefonica‘s	telefonica‘s	PROPN
ftr-325	1353	2	announced	announce	VERB
ftr-325	1353	3	plan	plan	NOUN
ftr-325	1353	4	was	be	AUX
ftr-325	1353	5	to	to	PART
ftr-325	1353	6	purchase	purchase	VERB
ftr-325	1353	7	100	100	NUM
ftr-325	1353	8	percent	percent	NOUN
ftr-325	1353	9	of	of	ADP
ftr-325	1353	10	tele2000	tele2000	PROPN
ftr-325	1353	11	.	.	PUNCT
ftr-325	1354	1	during	during	ADP
ftr-325	1354	2	the	the	DET
ftr-325	1354	3	period	period	NOUN
ftr-325	1354	4	between	between	ADP
ftr-325	1354	5	march	march	PROPN
ftr-325	1354	6	2004	2004	NUM
ftr-325	1354	7	and	and	CCONJ
ftr-325	1354	8	december	december	PROPN
ftr-325	1354	9	21	21	NUM
ftr-325	1354	10	,	,	PUNCT
ftr-325	1354	11	2004	2004	NUM
ftr-325	1354	12	,	,	PUNCT
ftr-325	1354	13	vicmar	vicmar	PROPN
ftr-325	1354	14	took	take	VERB
ftr-325	1354	15	steps	step	NOUN
ftr-325	1354	16	to	to	PART
ftr-325	1354	17	transfer	transfer	VERB
ftr-325	1354	18	its	its	PRON
ftr-325	1354	19	stock	stock	NOUN
ftr-325	1354	20	of	of	ADP
ftr-325	1354	21	tele2000	tele2000	PROPN
ftr-325	1354	22	to	to	ADP
ftr-325	1354	23	the	the	DET
ftr-325	1354	24	taxpayer	taxpayer	NOUN
ftr-325	1354	25	,	,	PUNCT
ftr-325	1354	26	g.d	g.d	PROPN
ftr-325	1354	27	.	.	PROPN
ftr-325	1354	28	parker	parker	PROPN
ftr-325	1354	29	,	,	PUNCT
ftr-325	1354	30	inc	inc	PROPN
ftr-325	1354	31	.	.	PROPN
ftr-325	1354	32	on	on	ADP
ftr-325	1354	33	december	december	PROPN
ftr-325	1354	34	16	16	NUM
ftr-325	1354	35	,	,	PUNCT
ftr-325	1354	36	the	the	DET
ftr-325	1354	37	parties	party	NOUN
ftr-325	1354	38	,	,	PUNCT
ftr-325	1354	39	including	include	VERB
ftr-325	1354	40	the	the	DET
ftr-325	1354	41	taxpayer	taxpayer	NOUN
ftr-325	1354	42	,	,	PUNCT
ftr-325	1354	43	entered	enter	VERB
ftr-325	1354	44	into	into	ADP
ftr-325	1354	45	a	a	DET
ftr-325	1354	46	share	share	NOUN
ftr-325	1354	47	transfer	transfer	NOUN
ftr-325	1354	48	and	and	CCONJ
ftr-325	1354	49	settlement	settlement	NOUN
ftr-325	1354	50	agreement	agreement	NOUN
ftr-325	1354	51	,	,	PUNCT
ftr-325	1354	52	and	and	CCONJ
ftr-325	1354	53	the	the	DET
ftr-325	1354	54	sale	sale	NOUN
ftr-325	1354	55	was	be	AUX
ftr-325	1354	56	finalized	finalize	VERB
ftr-325	1354	57	on	on	ADP
ftr-325	1354	58	december	december	PROPN
ftr-325	1354	59	21	21	NUM
ftr-325	1354	60	,	,	PUNCT
ftr-325	1354	61	2004	2004	NUM
ftr-325	1354	62	.	.	PUNCT
ftr-325	1355	1	the	the	DET
ftr-325	1355	2	taxpayer	taxpayer	NOUN
ftr-325	1355	3	was	be	AUX
ftr-325	1355	4	made	make	VERB
ftr-325	1355	5	a	a	DET
ftr-325	1355	6	party	party	NOUN
ftr-325	1355	7	to	to	ADP
ftr-325	1355	8	the	the	DET
ftr-325	1355	9	share	share	NOUN
ftr-325	1355	10	transfer	transfer	NOUN
ftr-325	1355	11	agreement	agreement	NOUN
ftr-325	1355	12	at	at	ADP
ftr-325	1355	13	the	the	DET
ftr-325	1355	14	last	last	ADJ
ftr-325	1355	15	minute	minute	NOUN
ftr-325	1355	16	after	after	SCONJ
ftr-325	1355	17	the	the	DET
ftr-325	1355	18	sole	sole	ADJ
ftr-325	1355	19	shareholder	shareholder	NOUN
ftr-325	1355	20	of	of	ADP
ftr-325	1355	21	vicmar	vicmar	PROPN
ftr-325	1355	22	represented	represent	VERB
ftr-325	1355	23	to	to	PART
ftr-325	1355	24	bell	bell	VERB
ftr-325	1355	25	south	south	PROPN
ftr-325	1355	26	and	and	CCONJ
ftr-325	1355	27	telefonica	telefonica	VERB
ftr-325	1355	28	that	that	SCONJ
ftr-325	1355	29	the	the	DET
ftr-325	1355	30	taxpayer	taxpayer	NOUN
ftr-325	1355	31	was	be	AUX
ftr-325	1355	32	the	the	DET
ftr-325	1355	33	owner	owner	NOUN
ftr-325	1355	34	of	of	ADP
ftr-325	1355	35	the	the	DET
ftr-325	1355	36	tele2000	tele2000	PROPN
ftr-325	1355	37	shares	share	NOUN
ftr-325	1355	38	.	.	PUNCT
ftr-325	1356	1	before	before	ADP
ftr-325	1356	2	the	the	DET
ftr-325	1356	3	last	last	ADJ
ftr-325	1356	4	-	-	PUNCT
ftr-325	1356	5	minute	minute	NOUN
ftr-325	1356	6	representation	representation	NOUN
ftr-325	1356	7	,	,	PUNCT
ftr-325	1356	8	bellsouth‘s	bellsouth‘s	PROPN
ftr-325	1356	9	representative	representative	NOUN
ftr-325	1356	10	was	be	AUX
ftr-325	1356	11	unaware	unaware	ADJ
ftr-325	1356	12	of	of	ADP
ftr-325	1356	13	the	the	DET
ftr-325	1356	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1356	15	existence	existence	NOUN
ftr-325	1356	16	.	.	PUNCT
ftr-325	1357	1	applying	apply	VERB
ftr-325	1357	2	the	the	DET
ftr-325	1357	3	end	end	NOUN
ftr-325	1357	4	result	result	NOUN
ftr-325	1357	5	version	version	NOUN
ftr-325	1357	6	of	of	ADP
ftr-325	1357	7	the	the	DET
ftr-325	1357	8	step	step	NOUN
ftr-325	1357	9	transaction	transaction	NOUN
ftr-325	1357	10	doctrine	doctrine	NOUN
ftr-325	1357	11	,	,	PUNCT
ftr-325	1357	12	the	the	DET
ftr-325	1357	13	tax	tax	NOUN
ftr-325	1357	14	court	court	NOUN
ftr-325	1357	15	(	(	PUNCT
ftr-325	1357	16	judge	judge	NOUN
ftr-325	1357	17	haines	haine	NOUN
ftr-325	1357	18	)	)	PUNCT
ftr-325	1357	19	held	hold	VERB
ftr-325	1357	20	that	that	SCONJ
ftr-325	1357	21	vicmar	vicmar	PROPN
ftr-325	1357	22	,	,	PUNCT
ftr-325	1357	23	the	the	DET
ftr-325	1357	24	panamanian	panamanian	ADJ
ftr-325	1357	25	corporation	corporation	NOUN
ftr-325	1357	26	,	,	PUNCT
ftr-325	1357	27	not	not	PART
ftr-325	1357	28	the	the	DET
ftr-325	1357	29	taxpayer	taxpayer	NOUN
ftr-325	1357	30	u.s	u.s	PROPN
ftr-325	1357	31	.	.	PROPN
ftr-325	1357	32	corporation	corporation	PROPN
ftr-325	1357	33	,	,	PUNCT
ftr-325	1357	34	was	be	AUX
ftr-325	1357	35	the	the	DET
ftr-325	1357	36	true	true	ADJ
ftr-325	1357	37	seller	seller	NOUN
ftr-325	1357	38	of	of	ADP
ftr-325	1357	39	the	the	DET
ftr-325	1357	40	stock	stock	NOUN
ftr-325	1357	41	and	and	CCONJ
ftr-325	1357	42	disallowed	disallow	VERB
ftr-325	1357	43	the	the	DET
ftr-325	1357	44	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1357	45	loss	loss	NOUN
ftr-325	1357	46	deduction	deduction	NOUN
ftr-325	1357	47	.	.	PUNCT
ftr-325	1358	1	[	[	X
ftr-325	1358	2	i]t	i]t	NOUN
ftr-325	1358	3	is	be	AUX
ftr-325	1358	4	clear	clear	ADJ
ftr-325	1358	5	from	from	ADP
ftr-325	1358	6	the	the	DET
ftr-325	1358	7	record	record	NOUN
ftr-325	1358	8	that	that	SCONJ
ftr-325	1358	9	,	,	PUNCT
ftr-325	1358	10	from	from	ADP
ftr-325	1358	11	the	the	DET
ftr-325	1358	12	start	start	NOUN
ftr-325	1358	13	,	,	PUNCT
ftr-325	1358	14	the	the	DET
ftr-325	1358	15	acquisition	acquisition	NOUN
ftr-325	1358	16	of	of	ADP
ftr-325	1358	17	the	the	DET
ftr-325	1358	18	tele2000	tele2000	PROPN
ftr-325	1358	19	shares	share	NOUN
ftr-325	1358	20	by	by	ADP
ftr-325	1358	21	petitioner	petitioner	NOUN
ftr-325	1358	22	and	and	CCONJ
ftr-325	1358	23	the	the	DET
ftr-325	1358	24	568	568	NUM
ftr-325	1358	25	florida	florida	PROPN
ftr-325	1358	26	tax	tax	NOUN
ftr-325	1358	27	review	review	NOUN
ftr-325	1358	28	[	[	X
ftr-325	1358	29	vol	vol	NOUN
ftr-325	1358	30	.	.	PUNCT
ftr-325	1358	31	13:10	13:10	NUM
ftr-325	1358	32	subsequent	subsequent	ADJ
ftr-325	1358	33	sale	sale	NOUN
ftr-325	1358	34	to	to	ADP
ftr-325	1358	35	telefonica	telefonica	PROPN
ftr-325	1358	36	were	be	AUX
ftr-325	1358	37	really	really	ADV
ftr-325	1358	38	steps	step	NOUN
ftr-325	1358	39	of	of	ADP
ftr-325	1358	40	a	a	DET
ftr-325	1358	41	single	single	ADJ
ftr-325	1358	42	transaction	transaction	NOUN
ftr-325	1358	43	intended	intend	VERB
ftr-325	1358	44	to	to	PART
ftr-325	1358	45	be	be	AUX
ftr-325	1358	46	taken	take	VERB
ftr-325	1358	47	for	for	ADP
ftr-325	1358	48	the	the	DET
ftr-325	1358	49	purpose	purpose	NOUN
ftr-325	1358	50	of	of	ADP
ftr-325	1358	51	reaching	reach	VERB
ftr-325	1358	52	the	the	DET
ftr-325	1358	53	ultimate	ultimate	ADJ
ftr-325	1358	54	result	result	NOUN
ftr-325	1358	55	.	.	PUNCT
ftr-325	1359	1	those	those	DET
ftr-325	1359	2	steps	step	NOUN
ftr-325	1359	3	constituted	constitute	VERB
ftr-325	1359	4	part	part	NOUN
ftr-325	1359	5	of	of	ADP
ftr-325	1359	6	a	a	DET
ftr-325	1359	7	prearranged	prearrange	VERB
ftr-325	1359	8	plan	plan	NOUN
ftr-325	1359	9	to	to	PART
ftr-325	1359	10	have	have	VERB
ftr-325	1359	11	telefonica	telefonica	NOUN
ftr-325	1359	12	obtain	obtain	VERB
ftr-325	1359	13	the	the	DET
ftr-325	1359	14	tele2000	tele2000	PROPN
ftr-325	1359	15	shares	share	NOUN
ftr-325	1359	16	while	while	SCONJ
ftr-325	1359	17	having	have	VERB
ftr-325	1359	18	the	the	DET
ftr-325	1359	19	capital	capital	NOUN
ftr-325	1359	20	loss	loss	NOUN
ftr-325	1359	21	shifted	shift	VERB
ftr-325	1359	22	to	to	ADP
ftr-325	1359	23	petitioner	petitioner	NOUN
ftr-325	1359	24	.	.	PUNCT
ftr-325	1360	1	had	have	AUX
ftr-325	1360	2	telefonica	telefonica	PROPN
ftr-325	1360	3	acquired	acquire	VERB
ftr-325	1360	4	the	the	DET
ftr-325	1360	5	shares	share	NOUN
ftr-325	1360	6	directly	directly	ADV
ftr-325	1360	7	from	from	ADP
ftr-325	1360	8	vilanova	vilanova	PROPN
ftr-325	1360	9	,	,	PUNCT
ftr-325	1360	10	this	this	DET
ftr-325	1360	11	shift	shift	NOUN
ftr-325	1360	12	in	in	ADP
ftr-325	1360	13	the	the	DET
ftr-325	1360	14	capital	capital	NOUN
ftr-325	1360	15	loss	loss	NOUN
ftr-325	1360	16	would	would	AUX
ftr-325	1360	17	not	not	PART
ftr-325	1360	18	have	have	AUX
ftr-325	1360	19	occurred	occur	VERB
ftr-325	1360	20	,	,	PUNCT
ftr-325	1360	21	and	and	CCONJ
ftr-325	1360	22	petitioner	petitioner	NOUN
ftr-325	1360	23	would	would	AUX
ftr-325	1360	24	have	have	AUX
ftr-325	1360	25	been	be	AUX
ftr-325	1360	26	obligated	obligate	VERB
ftr-325	1360	27	to	to	PART
ftr-325	1360	28	report	report	VERB
ftr-325	1360	29	a	a	DET
ftr-325	1360	30	capital	capital	NOUN
ftr-325	1360	31	gain	gain	NOUN
ftr-325	1360	32	rather	rather	ADV
ftr-325	1360	33	than	than	ADP
ftr-325	1360	34	a	a	DET
ftr-325	1360	35	capital	capital	NOUN
ftr-325	1360	36	loss	loss	NOUN
ftr-325	1360	37	that	that	PRON
ftr-325	1360	38	it	it	PRON
ftr-325	1360	39	could	could	AUX
ftr-325	1360	40	carry	carry	VERB
ftr-325	1360	41	back	back	ADV
ftr-325	1360	42	to	to	ADP
ftr-325	1360	43	prior	prior	ADJ
ftr-325	1360	44	years	year	NOUN
ftr-325	1360	45	.	.	PUNCT
ftr-325	1361	1	petitioner	petitioner	NOUN
ftr-325	1361	2	may	may	AUX
ftr-325	1361	3	not	not	PART
ftr-325	1361	4	avoid	avoid	VERB
ftr-325	1361	5	this	this	DET
ftr-325	1361	6	result	result	NOUN
ftr-325	1361	7	by	by	ADP
ftr-325	1361	8	employing	employ	VERB
ftr-325	1361	9	mere	mere	ADJ
ftr-325	1361	10	formalisms	formalism	NOUN
ftr-325	1361	11	thinly	thinly	ADV
ftr-325	1361	12	disguised	disguise	VERB
ftr-325	1361	13	to	to	PART
ftr-325	1361	14	mask	mask	VERB
ftr-325	1361	15	its	its	PRON
ftr-325	1361	16	true	true	ADJ
ftr-325	1361	17	intentions	intention	NOUN
ftr-325	1361	18	.	.	PUNCT
ftr-325	1361	19	.	.	PUNCT
ftr-325	1361	20	.	.	PUNCT
ftr-325	1361	21	.	.	PUNCT
ftr-325	1362	1	hence	hence	ADV
ftr-325	1362	2	under	under	ADP
ftr-325	1362	3	the	the	DET
ftr-325	1362	4	end	end	NOUN
ftr-325	1362	5	-	-	PUNCT
ftr-325	1362	6	result	result	NOUN
ftr-325	1362	7	test	test	NOUN
ftr-325	1362	8	petitioner‘s	petitioner‘	NOUN
ftr-325	1362	9	ownership	ownership	NOUN
ftr-325	1362	10	of	of	ADP
ftr-325	1362	11	the	the	DET
ftr-325	1362	12	tele2000	tele2000	PROPN
ftr-325	1362	13	shares	share	NOUN
ftr-325	1362	14	must	must	AUX
ftr-325	1362	15	be	be	AUX
ftr-325	1362	16	ignored	ignore	VERB
ftr-325	1362	17	,	,	PUNCT
ftr-325	1362	18	with	with	ADP
ftr-325	1362	19	telefonica	telefonica	PROPN
ftr-325	1362	20	being	be	AUX
ftr-325	1362	21	viewed	view	VERB
ftr-325	1362	22	as	as	ADP
ftr-325	1362	23	having	having	AUX
ftr-325	1362	24	acquired	acquire	VERB
ftr-325	1362	25	the	the	DET
ftr-325	1362	26	shares	share	NOUN
ftr-325	1362	27	from	from	ADP
ftr-325	1362	28	vilanova	vilanova	PROPN
ftr-325	1362	29	.	.	PUNCT
ftr-325	1363	1			PUNCT
ftr-325	1363	2	the	the	DET
ftr-325	1363	3	irs	irs	PROPN
ftr-325	1363	4	also	also	ADV
ftr-325	1363	5	argued	argue	VERB
ftr-325	1363	6	that	that	SCONJ
ftr-325	1363	7	§	§	PROPN
ftr-325	1363	8	362(e	362(e	PROPN
ftr-325	1363	9	)	)	PUNCT
ftr-325	1363	10	,	,	PUNCT
ftr-325	1363	11	which	which	PRON
ftr-325	1363	12	would	would	AUX
ftr-325	1363	13	have	have	AUX
ftr-325	1363	14	reduced	reduce	VERB
ftr-325	1363	15	the	the	DET
ftr-325	1363	16	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1363	17	basis	basis	NOUN
ftr-325	1363	18	in	in	ADP
ftr-325	1363	19	the	the	DET
ftr-325	1363	20	stock	stock	NOUN
ftr-325	1363	21	to	to	ADP
ftr-325	1363	22	fair	fair	ADJ
ftr-325	1363	23	market	market	NOUN
ftr-325	1363	24	value	value	NOUN
ftr-325	1363	25	,	,	PUNCT
ftr-325	1363	26	applied	apply	VERB
ftr-325	1363	27	,	,	PUNCT
ftr-325	1363	28	but	but	CCONJ
ftr-325	1363	29	judge	judge	NOUN
ftr-325	1363	30	haines	haine	NOUN
ftr-325	1363	31	concluded	conclude	VERB
ftr-325	1363	32	that	that	SCONJ
ftr-325	1363	33	there	there	PRON
ftr-325	1363	34	was	be	VERB
ftr-325	1363	35	no	no	DET
ftr-325	1363	36	need	need	NOUN
ftr-325	1363	37	to	to	PART
ftr-325	1363	38	reach	reach	VERB
ftr-325	1363	39	a	a	DET
ftr-325	1363	40	decision	decision	NOUN
ftr-325	1363	41	with	with	ADP
ftr-325	1363	42	respect	respect	NOUN
ftr-325	1363	43	to	to	ADP
ftr-325	1363	44	§	§	PROPN
ftr-325	1363	45	362(e	362(e	PROPN
ftr-325	1363	46	)	)	PUNCT
ftr-325	1363	47	because	because	SCONJ
ftr-325	1363	48	under	under	ADP
ftr-325	1363	49	the	the	DET
ftr-325	1363	50	step	step	NOUN
ftr-325	1363	51	transaction	transaction	NOUN
ftr-325	1363	52	doctrine	doctrine	NOUN
ftr-325	1363	53	there	there	PRON
ftr-325	1363	54	was	be	VERB
ftr-325	1363	55	no	no	DET
ftr-325	1363	56	transfer	transfer	NOUN
ftr-325	1363	57	of	of	ADP
ftr-325	1363	58	the	the	DET
ftr-325	1363	59	stock	stock	NOUN
ftr-325	1363	60	from	from	ADP
ftr-325	1363	61	vicmar	vicmar	NOUN
ftr-325	1363	62	to	to	ADP
ftr-325	1363	63	the	the	DET
ftr-325	1363	64	taxpayer	taxpayer	NOUN
ftr-325	1363	65	for	for	ADP
ftr-325	1363	66	income	income	NOUN
ftr-325	1363	67	tax	tax	NOUN
ftr-325	1363	68	purposes	purpose	NOUN
ftr-325	1363	69	.	.	PUNCT
ftr-325	1364	1	9	9	X
ftr-325	1364	2	.	.	X
ftr-325	1364	3	the	the	DET
ftr-325	1364	4	taxpayer	taxpayer	NOUN
ftr-325	1364	5	passed	pass	VERB
ftr-325	1364	6	the	the	DET
ftr-325	1364	7	benefits	benefit	NOUN
ftr-325	1364	8	and	and	CCONJ
ftr-325	1364	9	burdens	burden	NOUN
ftr-325	1364	10	of	of	ADP
ftr-325	1364	11	ownership	ownership	NOUN
ftr-325	1364	12	to	to	ADP
ftr-325	1364	13	his	his	PRON
ftr-325	1364	14	wholly	wholly	ADV
ftr-325	1364	15	owned	own	VERB
ftr-325	1364	16	corporation	corporation	NOUN
ftr-325	1364	17	,	,	PUNCT
ftr-325	1364	18	so	so	ADV
ftr-325	1364	19	he	he	PRON
ftr-325	1364	20	sold	sell	VERB
ftr-325	1364	21	the	the	DET
ftr-325	1364	22	property	property	NOUN
ftr-325	1364	23	and	and	CCONJ
ftr-325	1364	24	recognized	recognize	VERB
ftr-325	1364	25	a	a	DET
ftr-325	1364	26	gain	gain	NOUN
ftr-325	1364	27	.	.	PUNCT
ftr-325	1365	1	gaggero	gaggero	PROPN
ftr-325	1365	2	v.	v.	PROPN
ftr-325	1365	3	commissioner	commissioner	PROPN
ftr-325	1365	4	,	,	PUNCT
ftr-325	1365	5	t.c	t.c	PROPN
ftr-325	1365	6	.	.	PROPN
ftr-325	1365	7	memo	memo	NOUN
ftr-325	1365	8	.	.	PUNCT
ftr-325	1366	1	2012	2012	NUM
ftr-325	1366	2	-	-	SYM
ftr-325	1366	3	331	331	NUM
ftr-325	1366	4	(	(	PUNCT
ftr-325	1366	5	11/29/12	11/29/12	PROPN
ftr-325	1366	6	)	)	PUNCT
ftr-325	1366	7	.	.	PUNCT
ftr-325	1367	1	in	in	ADP
ftr-325	1367	2	the	the	DET
ftr-325	1367	3	early	early	ADJ
ftr-325	1367	4	1990s	1990	NOUN
ftr-325	1367	5	,	,	PUNCT
ftr-325	1367	6	the	the	DET
ftr-325	1367	7	taxpayer	taxpayer	NOUN
ftr-325	1367	8	bought	buy	VERB
ftr-325	1367	9	,	,	PUNCT
ftr-325	1367	10	for	for	ADP
ftr-325	1367	11	$	$	SYM
ftr-325	1367	12	3	3	NUM
ftr-325	1367	13	million	million	NUM
ftr-325	1367	14	,	,	PUNCT
ftr-325	1367	15	and	and	CCONJ
ftr-325	1367	16	moved	move	VERB
ftr-325	1367	17	into	into	ADP
ftr-325	1367	18	a	a	DET
ftr-325	1367	19	rundown	rundown	ADJ
ftr-325	1367	20	beach	beach	NOUN
ftr-325	1367	21	house	house	NOUN
ftr-325	1367	22	in	in	ADP
ftr-325	1367	23	malibu	malibu	NOUN
ftr-325	1367	24	that	that	PRON
ftr-325	1367	25	was	be	AUX
ftr-325	1367	26	renovated	renovate	VERB
ftr-325	1367	27	into	into	ADP
ftr-325	1367	28	a	a	DET
ftr-325	1367	29	splendid	splendid	ADJ
ftr-325	1367	30	mansion	mansion	NOUN
ftr-325	1367	31	while	while	SCONJ
ftr-325	1367	32	he	he	PRON
ftr-325	1367	33	lived	live	VERB
ftr-325	1367	34	in	in	ADP
ftr-325	1367	35	it	it	PRON
ftr-325	1367	36	as	as	ADP
ftr-325	1367	37	his	his	PRON
ftr-325	1367	38	primary	primary	ADJ
ftr-325	1367	39	residence	residence	NOUN
ftr-325	1367	40	.	.	PUNCT
ftr-325	1368	1	before	before	SCONJ
ftr-325	1368	2	renovations	renovation	NOUN
ftr-325	1368	3	began	begin	VERB
ftr-325	1368	4	,	,	PUNCT
ftr-325	1368	5	in	in	ADP
ftr-325	1368	6	1991	1991	NUM
ftr-325	1368	7	he	he	PRON
ftr-325	1368	8	entered	enter	VERB
ftr-325	1368	9	into	into	ADP
ftr-325	1368	10	a	a	DET
ftr-325	1368	11	land	land	NOUN
ftr-325	1368	12	contract	contract	NOUN
ftr-325	1368	13	purchase	purchase	NOUN
ftr-325	1368	14	and	and	CCONJ
ftr-325	1368	15	sale	sale	NOUN
ftr-325	1368	16	agreement	agreement	NOUN
ftr-325	1368	17	and	and	CCONJ
ftr-325	1368	18	a	a	DET
ftr-325	1368	19	development	development	NOUN
ftr-325	1368	20	contract	contract	NOUN
ftr-325	1368	21	(	(	PUNCT
ftr-325	1368	22	bcc	bcc	PROPN
ftr-325	1368	23	)	)	PUNCT
ftr-325	1368	24	,	,	PUNCT
ftr-325	1368	25	a	a	DET
ftr-325	1368	26	real	real	ADJ
ftr-325	1368	27	estate	estate	NOUN
ftr-325	1368	28	development	development	NOUN
ftr-325	1368	29	corporation	corporation	NOUN
ftr-325	1368	30	that	that	PRON
ftr-325	1368	31	was	be	AUX
ftr-325	1368	32	wholly	wholly	ADV
ftr-325	1368	33	owned	own	VERB
ftr-325	1368	34	by	by	ADP
ftr-325	1368	35	the	the	DET
ftr-325	1368	36	taxpayer	taxpayer	NOUN
ftr-325	1368	37	.	.	PUNCT
ftr-325	1369	1	the	the	DET
ftr-325	1369	2	essence	essence	NOUN
ftr-325	1369	3	of	of	ADP
ftr-325	1369	4	the	the	DET
ftr-325	1369	5	deal	deal	NOUN
ftr-325	1369	6	was	be	AUX
ftr-325	1369	7	that	that	SCONJ
ftr-325	1369	8	bcc	bcc	PROPN
ftr-325	1369	9	would	would	AUX
ftr-325	1369	10	provide	provide	VERB
ftr-325	1369	11	the	the	DET
ftr-325	1369	12	development	development	NOUN
ftr-325	1369	13	services	service	NOUN
ftr-325	1369	14	and	and	CCONJ
ftr-325	1369	15	bcc	bcc	PROPN
ftr-325	1369	16	would	would	AUX
ftr-325	1369	17	receive	receive	VERB
ftr-325	1369	18	an	an	DET
ftr-325	1369	19	equal	equal	ADJ
ftr-325	1369	20	share	share	NOUN
ftr-325	1369	21	in	in	ADP
ftr-325	1369	22	any	any	DET
ftr-325	1369	23	increase	increase	NOUN
ftr-325	1369	24	in	in	ADP
ftr-325	1369	25	the	the	DET
ftr-325	1369	26	property‘s	property‘s	PROPN
ftr-325	1369	27	value	value	NOUN
ftr-325	1369	28	between	between	ADP
ftr-325	1369	29	the	the	DET
ftr-325	1369	30	time	time	NOUN
ftr-325	1369	31	the	the	DET
ftr-325	1369	32	contract	contract	NOUN
ftr-325	1369	33	was	be	AUX
ftr-325	1369	34	signed	sign	VERB
ftr-325	1369	35	and	and	CCONJ
ftr-325	1369	36	the	the	DET
ftr-325	1369	37	time	time	NOUN
ftr-325	1369	38	the	the	DET
ftr-325	1369	39	property	property	NOUN
ftr-325	1369	40	was	be	AUX
ftr-325	1369	41	sold	sell	VERB
ftr-325	1369	42	to	to	ADP
ftr-325	1369	43	a	a	DET
ftr-325	1369	44	third	third	ADJ
ftr-325	1369	45	party	party	NOUN
ftr-325	1369	46	,	,	PUNCT
ftr-325	1369	47	even	even	ADV
ftr-325	1369	48	though	though	SCONJ
ftr-325	1369	49	the	the	DET
ftr-325	1369	50	taxpayer	taxpayer	NOUN
ftr-325	1369	51	would	would	AUX
ftr-325	1369	52	pay	pay	VERB
ftr-325	1369	53	most	most	ADJ
ftr-325	1369	54	of	of	ADP
ftr-325	1369	55	the	the	DET
ftr-325	1369	56	costs	cost	NOUN
ftr-325	1369	57	of	of	ADP
ftr-325	1369	58	the	the	DET
ftr-325	1369	59	project	project	NOUN
ftr-325	1369	60	.	.	PUNCT
ftr-325	1370	1	bbc	bbc	PROPN
ftr-325	1370	2	would	would	AUX
ftr-325	1370	3	receive	receive	VERB
ftr-325	1370	4	its	its	PRON
ftr-325	1370	5	interest	interest	NOUN
ftr-325	1370	6	if	if	SCONJ
ftr-325	1370	7	it	it	PRON
ftr-325	1370	8	completed	complete	VERB
ftr-325	1370	9	its	its	PRON
ftr-325	1370	10	work	work	NOUN
ftr-325	1370	11	.	.	PUNCT
ftr-325	1371	1	the	the	DET
ftr-325	1371	2	project	project	NOUN
ftr-325	1371	3	was	be	AUX
ftr-325	1371	4	completed	complete	VERB
ftr-325	1371	5	in	in	ADP
ftr-325	1371	6	1997	1997	NUM
ftr-325	1371	7	and	and	CCONJ
ftr-325	1371	8	the	the	DET
ftr-325	1371	9	residence	residence	NOUN
ftr-325	1371	10	was	be	AUX
ftr-325	1371	11	sold	sell	VERB
ftr-325	1371	12	for	for	ADP
ftr-325	1371	13	$	$	SYM
ftr-325	1371	14	9.6	9.6	NUM
ftr-325	1371	15	million	million	NUM
ftr-325	1371	16	.	.	PUNCT
ftr-325	1372	1	the	the	DET
ftr-325	1372	2	taxpayer	taxpayer	NOUN
ftr-325	1372	3	reported	report	VERB
ftr-325	1372	4	a	a	DET
ftr-325	1372	5	receipt	receipt	NOUN
ftr-325	1372	6	of	of	ADP
ftr-325	1372	7	$	$	SYM
ftr-325	1372	8	6.6	6.6	NUM
ftr-325	1372	9	million	million	NUM
ftr-325	1372	10	,	,	PUNCT
ftr-325	1372	11	but	but	CCONJ
ftr-325	1372	12	claimed	claim	VERB
ftr-325	1372	13	that	that	SCONJ
ftr-325	1372	14	pursuant	pursuant	NOUN
ftr-325	1372	15	to	to	ADP
ftr-325	1372	16	former	former	ADJ
ftr-325	1372	17	§	§	PROPN
ftr-325	1372	18	1034	1034	NUM
ftr-325	1372	19	none	none	NOUN
ftr-325	1372	20	of	of	ADP
ftr-325	1372	21	it	it	PRON
ftr-325	1372	22	was	be	AUX
ftr-325	1372	23	recognizable	recognizable	ADJ
ftr-325	1372	24	because	because	SCONJ
ftr-325	1372	25	he	he	PRON
ftr-325	1372	26	purchased	purchase	VERB
ftr-325	1372	27	a	a	DET
ftr-325	1372	28	new	new	ADJ
ftr-325	1372	29	residence	residence	NOUN
ftr-325	1372	30	for	for	ADP
ftr-325	1372	31	$	$	SYM
ftr-325	1372	32	6.7	6.7	NUM
ftr-325	1372	33	million	million	NUM
ftr-325	1372	34	.	.	PUNCT
ftr-325	1373	1	bbc	bbc	PROPN
ftr-325	1373	2	reported	report	VERB
ftr-325	1373	3	ordinary	ordinary	ADJ
ftr-325	1373	4	income	income	NOUN
ftr-325	1373	5	of	of	ADP
ftr-325	1373	6	$	$	SYM
ftr-325	1373	7	3	3	NUM
ftr-325	1373	8	million	million	NUM
ftr-325	1373	9	.	.	PUNCT
ftr-325	1374	1	the	the	DET
ftr-325	1374	2	irs	irs	PROPN
ftr-325	1374	3	contended	contend	VERB
ftr-325	1374	4	that	that	SCONJ
ftr-325	1374	5	the	the	DET
ftr-325	1374	6	taxpayer	taxpayer	NOUN
ftr-325	1374	7	never	never	ADV
ftr-325	1374	8	sold	sell	VERB
ftr-325	1374	9	any	any	DET
ftr-325	1374	10	interest	interest	NOUN
ftr-325	1374	11	in	in	ADP
ftr-325	1374	12	the	the	DET
ftr-325	1374	13	residence	residence	NOUN
ftr-325	1374	14	to	to	PART
ftr-325	1374	15	bbc	bbc	VERB
ftr-325	1374	16	and	and	CCONJ
ftr-325	1374	17	that	that	SCONJ
ftr-325	1374	18	he	he	PRON
ftr-325	1374	19	realized	realize	VERB
ftr-325	1374	20	$	$	SYM
ftr-325	1374	21	9	9	NUM
ftr-325	1374	22	million	million	NUM
ftr-325	1374	23	on	on	ADP
ftr-325	1374	24	its	its	PRON
ftr-325	1374	25	sale	sale	NOUN
ftr-325	1374	26	and	and	CCONJ
ftr-325	1374	27	should	should	AUX
ftr-325	1374	28	have	have	AUX
ftr-325	1374	29	reported	report	VERB
ftr-325	1374	30	a	a	DET
ftr-325	1374	31	$	$	SYM
ftr-325	1374	32	2.9	2.9	NUM
ftr-325	1374	33	million	million	NUM
ftr-325	1374	34	gain	gain	NOUN
ftr-325	1374	35	.	.	PUNCT
ftr-325	1375	1	the	the	DET
ftr-325	1375	2	tax	tax	NOUN
ftr-325	1375	3	court	court	NOUN
ftr-325	1375	4	(	(	PUNCT
ftr-325	1375	5	judge	judge	NOUN
ftr-325	1375	6	holmes	holme	NOUN
ftr-325	1375	7	)	)	PUNCT
ftr-325	1375	8	engaged	engage	VERB
ftr-325	1375	9	in	in	ADP
ftr-325	1375	10	an	an	DET
ftr-325	1375	11	extensive	extensive	ADJ
ftr-325	1375	12	factual	factual	ADJ
ftr-325	1375	13	inquiry	inquiry	NOUN
ftr-325	1375	14	of	of	ADP
ftr-325	1375	15	whether	whether	SCONJ
ftr-325	1375	16	the	the	DET
ftr-325	1375	17	benefits	benefit	NOUN
ftr-325	1375	18	and	and	CCONJ
ftr-325	1375	19	burdens	burden	NOUN
ftr-325	1375	20	of	of	ADP
ftr-325	1375	21	ownership	ownership	NOUN
ftr-325	1375	22	in	in	ADP
ftr-325	1375	23	a	a	DET
ftr-325	1375	24	partial	partial	ADJ
ftr-325	1375	25	interest	interest	NOUN
ftr-325	1375	26	in	in	ADP
ftr-325	1375	27	the	the	DET
ftr-325	1375	28	residence	residence	NOUN
ftr-325	1375	29	had	have	AUX
ftr-325	1375	30	passed	pass	VERB
ftr-325	1375	31	to	to	PART
ftr-325	1375	32	bbc	bbc	VERB
ftr-325	1375	33	prior	prior	ADV
ftr-325	1375	34	to	to	ADP
ftr-325	1375	35	the	the	DET
ftr-325	1375	36	sale	sale	NOUN
ftr-325	1375	37	to	to	ADP
ftr-325	1375	38	the	the	DET
ftr-325	1375	39	ultimate	ultimate	ADJ
ftr-325	1375	40	2013	2013	NUM
ftr-325	1375	41	]	]	PUNCT
ftr-325	1375	42	recent	recent	ADJ
ftr-325	1375	43	developments	development	NOUN
ftr-325	1375	44	in	in	ADP
ftr-325	1375	45	federal	federal	ADJ
ftr-325	1375	46	income	income	NOUN
ftr-325	1375	47	taxation	taxation	NOUN
ftr-325	1375	48	569	569	NUM
ftr-325	1375	49	purchaser	purchaser	NOUN
ftr-325	1375	50	,	,	PUNCT
ftr-325	1375	51	and	and	CCONJ
ftr-325	1375	52	concluded	conclude	VERB
ftr-325	1375	53	that	that	SCONJ
ftr-325	1375	54	because	because	SCONJ
ftr-325	1375	55	benefits	benefit	NOUN
ftr-325	1375	56	and	and	CCONJ
ftr-325	1375	57	burdens	burden	NOUN
ftr-325	1375	58	of	of	ADP
ftr-325	1375	59	ownership	ownership	NOUN
ftr-325	1375	60	had	have	AUX
ftr-325	1375	61	been	be	AUX
ftr-325	1375	62	transferred	transfer	VERB
ftr-325	1375	63	,	,	PUNCT
ftr-325	1375	64	a	a	DET
ftr-325	1375	65	partial	partial	ADJ
ftr-325	1375	66	ownership	ownership	NOUN
ftr-325	1375	67	had	have	AUX
ftr-325	1375	68	passed	pass	VERB
ftr-325	1375	69	from	from	ADP
ftr-325	1375	70	the	the	DET
ftr-325	1375	71	taxpayer	taxpayer	NOUN
ftr-325	1375	72	to	to	PART
ftr-325	1375	73	bbc	bbc	VERB
ftr-325	1375	74	prior	prior	ADV
ftr-325	1375	75	to	to	ADP
ftr-325	1375	76	the	the	DET
ftr-325	1375	77	sale	sale	NOUN
ftr-325	1375	78	to	to	ADP
ftr-325	1375	79	the	the	DET
ftr-325	1375	80	ultimate	ultimate	ADJ
ftr-325	1375	81	purchaser	purchaser	NOUN
ftr-325	1375	82	.	.	PUNCT
ftr-325	1376	1	that	that	SCONJ
ftr-325	1376	2	the	the	DET
ftr-325	1376	3	taxpayer	taxpayer	NOUN
ftr-325	1376	4	continued	continue	VERB
ftr-325	1376	5	to	to	PART
ftr-325	1376	6	maintain	maintain	VERB
ftr-325	1376	7	the	the	DET
ftr-325	1376	8	property	property	NOUN
ftr-325	1376	9	as	as	SCONJ
ftr-325	1376	10	his	his	PRON
ftr-325	1376	11	primary	primary	ADJ
ftr-325	1376	12	residence	residence	NOUN
ftr-325	1376	13	did	do	AUX
ftr-325	1376	14	not	not	PART
ftr-325	1376	15	alter	alter	VERB
ftr-325	1376	16	that	that	DET
ftr-325	1376	17	fact	fact	NOUN
ftr-325	1376	18	.	.	PUNCT
ftr-325	1377	1	accordingly	accordingly	ADV
ftr-325	1377	2	,	,	PUNCT
ftr-325	1377	3	a	a	DET
ftr-325	1377	4	sale	sale	NOUN
ftr-325	1377	5	had	have	AUX
ftr-325	1377	6	occurred	occur	VERB
ftr-325	1377	7	.	.	PUNCT
ftr-325	1378	1	however	however	ADV
ftr-325	1378	2	,	,	PUNCT
ftr-325	1378	3	the	the	DET
ftr-325	1378	4	sale	sale	NOUN
ftr-325	1378	5	from	from	ADP
ftr-325	1378	6	the	the	DET
ftr-325	1378	7	taxpayer	taxpayer	NOUN
ftr-325	1378	8	to	to	ADP
ftr-325	1378	9	bbc	bbc	PROPN
ftr-325	1378	10	occurred	occur	VERB
ftr-325	1378	11	in	in	ADP
ftr-325	1378	12	1997	1997	NUM
ftr-325	1378	13	,	,	PUNCT
ftr-325	1378	14	when	when	SCONJ
ftr-325	1378	15	bbc‘s	bbc‘s	PROPN
ftr-325	1378	16	interest	interest	NOUN
ftr-325	1378	17	vested	vest	VERB
ftr-325	1378	18	,	,	PUNCT
ftr-325	1378	19	and	and	CCONJ
ftr-325	1378	20	the	the	DET
ftr-325	1378	21	amount	amount	NOUN
ftr-325	1378	22	realized	realize	VERB
ftr-325	1378	23	on	on	ADP
ftr-325	1378	24	that	that	DET
ftr-325	1378	25	sale	sale	NOUN
ftr-325	1378	26	was	be	AUX
ftr-325	1378	27	$	$	SYM
ftr-325	1378	28	3	3	NUM
ftr-325	1378	29	million	million	NUM
ftr-325	1378	30	;	;	PUNCT
ftr-325	1378	31	the	the	DET
ftr-325	1378	32	remaining	remain	VERB
ftr-325	1378	33	$	$	SYM
ftr-325	1378	34	6.6	6.6	NUM
ftr-325	1378	35	million	million	NUM
ftr-325	1378	36	was	be	AUX
ftr-325	1378	37	realized	realize	VERB
ftr-325	1378	38	by	by	ADP
ftr-325	1378	39	the	the	DET
ftr-325	1378	40	taxpayer	taxpayer	NOUN
ftr-325	1378	41	on	on	ADP
ftr-325	1378	42	the	the	DET
ftr-325	1378	43	sale	sale	NOUN
ftr-325	1378	44	of	of	ADP
ftr-325	1378	45	the	the	DET
ftr-325	1378	46	remaining	remain	VERB
ftr-325	1378	47	interest	interest	NOUN
ftr-325	1378	48	.	.	PUNCT
ftr-325	1379	1	since	since	SCONJ
ftr-325	1379	2	he	he	PRON
ftr-325	1379	3	realized	realize	VERB
ftr-325	1379	4	$	$	SYM
ftr-325	1379	5	9.6	9.6	NUM
ftr-325	1379	6	million	million	NUM
ftr-325	1379	7	of	of	ADP
ftr-325	1379	8	the	the	DET
ftr-325	1379	9	sale	sale	NOUN
ftr-325	1379	10	of	of	ADP
ftr-325	1379	11	his	his	PRON
ftr-325	1379	12	residence	residence	NOUN
ftr-325	1379	13	and	and	CCONJ
ftr-325	1379	14	purchased	purchase	VERB
ftr-325	1379	15	a	a	DET
ftr-325	1379	16	replacement	replacement	NOUN
ftr-325	1379	17	residence	residence	NOUN
ftr-325	1379	18	for	for	ADP
ftr-325	1379	19	only	only	ADV
ftr-325	1379	20	$	$	SYM
ftr-325	1379	21	6.7	6.7	NUM
ftr-325	1379	22	million	million	NUM
ftr-325	1379	23	,	,	PUNCT
ftr-325	1379	24	he	he	PRON
ftr-325	1379	25	should	should	AUX
ftr-325	1379	26	have	have	AUX
ftr-325	1379	27	recognized	recognize	VERB
ftr-325	1379	28	a	a	DET
ftr-325	1379	29	gain	gain	NOUN
ftr-325	1379	30	of	of	ADP
ftr-325	1379	31	$	$	SYM
ftr-325	1379	32	2.9	2.9	NUM
ftr-325	1379	33	million	million	NUM
ftr-325	1379	34	.	.	PUNCT
ftr-325	1380	1	however	however	ADV
ftr-325	1380	2	,	,	PUNCT
ftr-325	1380	3	the	the	DET
ftr-325	1380	4	court	court	NOUN
ftr-325	1380	5	did	do	AUX
ftr-325	1380	6	not	not	PART
ftr-325	1380	7	uphold	uphold	VERB
ftr-325	1380	8	penalties	penalty	NOUN
ftr-325	1380	9	,	,	PUNCT
ftr-325	1380	10	finding	find	VERB
ftr-325	1380	11	that	that	SCONJ
ftr-325	1380	12	the	the	DET
ftr-325	1380	13	taxpayer	taxpayer	NOUN
ftr-325	1380	14	relied	rely	VERB
ftr-325	1380	15	in	in	ADP
ftr-325	1380	16	good	good	ADJ
ftr-325	1380	17	faith	faith	NOUN
ftr-325	1380	18	on	on	ADP
ftr-325	1380	19	his	his	PRON
ftr-325	1380	20	tax	tax	NOUN
ftr-325	1380	21	advisor	advisor	NOUN
ftr-325	1380	22	.	.	PUNCT
ftr-325	1380	23	b.	b.	PROPN
ftr-325	1380	24	interest	interest	PROPN
ftr-325	1380	25	,	,	PUNCT
ftr-325	1380	26	dividends	dividend	NOUN
ftr-325	1380	27	,	,	PUNCT
ftr-325	1380	28	and	and	CCONJ
ftr-325	1380	29	other	other	ADJ
ftr-325	1380	30	current	current	ADJ
ftr-325	1380	31	income	income	NOUN
ftr-325	1380	32	1	1	NUM
ftr-325	1380	33	.	.	PUNCT
ftr-325	1381	1	the	the	DET
ftr-325	1381	2	statute	statute	NOUN
ftr-325	1381	3	might	might	AUX
ftr-325	1381	4	read	read	VERB
ftr-325	1381	5	―state	―state	ADJ
ftr-325	1381	6	or	or	CCONJ
ftr-325	1381	7	local	local	ADJ
ftr-325	1381	8	bond‖	bond‖	PROPN
ftr-325	1381	9	but	but	CCONJ
ftr-325	1381	10	it	it	PRON
ftr-325	1381	11	means	mean	VERB
ftr-325	1381	12	―state	―state	ADJ
ftr-325	1381	13	or	or	CCONJ
ftr-325	1381	14	local	local	ADJ
ftr-325	1381	15	obligation.‖	obligation.‖	ADJ
ftr-325	1381	16	denaples	denaple	NOUN
ftr-325	1381	17	v.	v.	ADP
ftr-325	1381	18	commissioner	commissioner	NOUN
ftr-325	1381	19	,	,	PUNCT
ftr-325	1381	20	674	674	NUM
ftr-325	1381	21	f.3d	f.3d	NUM
ftr-325	1381	22	172	172	NUM
ftr-325	1381	23	(	(	PUNCT
ftr-325	1381	24	3d	3d	PROPN
ftr-325	1381	25	cir	cir	NOUN
ftr-325	1381	26	.	.	PUNCT
ftr-325	1382	1	3/19/12	3/19/12	NUM
ftr-325	1382	2	)	)	PUNCT
ftr-325	1382	3	.	.	PUNCT
ftr-325	1383	1	the	the	DET
ftr-325	1383	2	third	third	ADJ
ftr-325	1383	3	circuit	circuit	NOUN
ftr-325	1383	4	(	(	PUNCT
ftr-325	1383	5	judge	judge	NOUN
ftr-325	1383	6	fuentes	fuentes	PROPN
ftr-325	1383	7	)	)	PUNCT
ftr-325	1383	8	held	hold	VERB
ftr-325	1383	9	that	that	SCONJ
ftr-325	1383	10	the	the	DET
ftr-325	1383	11	§	§	PROPN
ftr-325	1383	12	103	103	NUM
ftr-325	1383	13	exclusion	exclusion	NOUN
ftr-325	1383	14	for	for	ADP
ftr-325	1383	15	state	state	NOUN
ftr-325	1383	16	and	and	CCONJ
ftr-325	1383	17	local	local	ADJ
ftr-325	1383	18	bond	bond	NOUN
ftr-325	1383	19	interest	interest	NOUN
ftr-325	1383	20	applied	apply	VERB
ftr-325	1383	21	to	to	ADP
ftr-325	1383	22	interest	interest	NOUN
ftr-325	1383	23	on	on	ADP
ftr-325	1383	24	an	an	DET
ftr-325	1383	25	obligation	obligation	NOUN
ftr-325	1383	26	issued	issue	VERB
ftr-325	1383	27	by	by	ADP
ftr-325	1383	28	a	a	DET
ftr-325	1383	29	state	state	NOUN
ftr-325	1383	30	government	government	NOUN
ftr-325	1383	31	that	that	PRON
ftr-325	1383	32	provided	provide	VERB
ftr-325	1383	33	for	for	ADP
ftr-325	1383	34	deferred	deferred	ADJ
ftr-325	1383	35	payments	payment	NOUN
ftr-325	1383	36	,	,	PUNCT
ftr-325	1383	37	with	with	ADP
ftr-325	1383	38	interest	interest	NOUN
ftr-325	1383	39	,	,	PUNCT
ftr-325	1383	40	to	to	PART
ftr-325	1383	41	compensate	compensate	VERB
ftr-325	1383	42	the	the	DET
ftr-325	1383	43	taxpayers	taxpayer	NOUN
ftr-325	1383	44	for	for	ADP
ftr-325	1383	45	condemned	condemn	VERB
ftr-325	1383	46	land	land	NOUN
ftr-325	1383	47	.	.	PUNCT
ftr-325	1384	1	even	even	ADV
ftr-325	1384	2	though	though	SCONJ
ftr-325	1384	3	§	§	PROPN
ftr-325	1384	4	103	103	NUM
ftr-325	1384	5	refers	refer	VERB
ftr-325	1384	6	to	to	ADP
ftr-325	1384	7	―bond[s],‖	―bond[s],‖	PROPN
ftr-325	1384	8	it	it	PRON
ftr-325	1384	9	applies	apply	VERB
ftr-325	1384	10	to	to	ADP
ftr-325	1384	11	any	any	DET
ftr-325	1384	12	―obligation‖	―obligation‖	NOUN
ftr-325	1384	13	of	of	ADP
ftr-325	1384	14	a	a	DET
ftr-325	1384	15	state	state	NOUN
ftr-325	1384	16	that	that	PRON
ftr-325	1384	17	is	be	AUX
ftr-325	1384	18	incurred	incur	VERB
ftr-325	1384	19	―under	―under	ADP
ftr-325	1384	20	the	the	DET
ftr-325	1384	21	borrowing	borrowing	NOUN
ftr-325	1384	22	power.‖	power.‖	NOUN
ftr-325	1384	23	however	however	ADV
ftr-325	1384	24	,	,	PUNCT
ftr-325	1384	25	it	it	PRON
ftr-325	1384	26	does	do	AUX
ftr-325	1384	27	not	not	PART
ftr-325	1384	28	to	to	PART
ftr-325	1384	29	apply	apply	VERB
ftr-325	1384	30	when	when	SCONJ
ftr-325	1384	31	a	a	DET
ftr-325	1384	32	government‘s	government‘s	NOUN
ftr-325	1384	33	obligation	obligation	NOUN
ftr-325	1384	34	to	to	PART
ftr-325	1384	35	pay	pay	VERB
ftr-325	1384	36	interest	interest	NOUN
ftr-325	1384	37	arises	arise	NOUN
ftr-325	1384	38	by	by	ADP
ftr-325	1384	39	operation	operation	NOUN
ftr-325	1384	40	of	of	ADP
ftr-325	1384	41	law	law	NOUN
ftr-325	1384	42	.	.	PUNCT
ftr-325	1385	1	in	in	ADP
ftr-325	1385	2	this	this	DET
ftr-325	1385	3	case	case	NOUN
ftr-325	1385	4	the	the	DET
ftr-325	1385	5	state‘s	state‘s	NOUN
ftr-325	1385	6	obligation	obligation	NOUN
ftr-325	1385	7	to	to	PART
ftr-325	1385	8	pay	pay	VERB
ftr-325	1385	9	interest	interest	NOUN
ftr-325	1385	10	arose	arise	VERB
ftr-325	1385	11	from	from	ADP
ftr-325	1385	12	voluntary	voluntary	ADJ
ftr-325	1385	13	bargaining	bargaining	NOUN
ftr-325	1385	14	in	in	ADP
ftr-325	1385	15	which	which	PRON
ftr-325	1385	16	the	the	DET
ftr-325	1385	17	state	state	NOUN
ftr-325	1385	18	invoked	invoke	VERB
ftr-325	1385	19	its	its	PRON
ftr-325	1385	20	borrowing	borrowing	NOUN
ftr-325	1385	21	power	power	NOUN
ftr-325	1385	22	.	.	PUNCT
ftr-325	1386	1	2	2	X
ftr-325	1386	2	.	.	X
ftr-325	1386	3	what	what	PRON
ftr-325	1386	4	does	do	AUX
ftr-325	1386	5	―traded	―trade	VERB
ftr-325	1386	6	on	on	ADP
ftr-325	1386	7	an	an	DET
ftr-325	1386	8	established	establish	VERB
ftr-325	1386	9	securities	security	NOUN
ftr-325	1386	10	market‖	market‖	PROPN
ftr-325	1386	11	mean	mean	VERB
ftr-325	1386	12	in	in	ADP
ftr-325	1386	13	the	the	DET
ftr-325	1386	14	internet	internet	NOUN
ftr-325	1386	15	era	era	NOUN
ftr-325	1386	16	?	?	PUNCT
ftr-325	1387	1	reg-131947	reg-131947	NOUN
ftr-325	1387	2	-	-	PUNCT
ftr-325	1387	3	10	10	NUM
ftr-325	1387	4	,	,	PUNCT
ftr-325	1387	5	property	property	NOUN
ftr-325	1387	6	traded	trade	VERB
ftr-325	1387	7	on	on	ADP
ftr-325	1387	8	an	an	DET
ftr-325	1387	9	established	establish	VERB
ftr-325	1387	10	market	market	NOUN
ftr-325	1387	11	,	,	PUNCT
ftr-325	1387	12	76	76	NUM
ftr-325	1387	13	f.r	f.r	NOUN
ftr-325	1387	14	.	.	PROPN
ftr-325	1387	15	1101	1101	NUM
ftr-325	1387	16	(	(	PUNCT
ftr-325	1387	17	1/7/11	1/7/11	NUM
ftr-325	1387	18	)	)	PUNCT
ftr-325	1387	19	.	.	PUNCT
ftr-325	1388	1	under	under	ADP
ftr-325	1388	2	the	the	DET
ftr-325	1388	3	oid	oid	NOUN
ftr-325	1388	4	rules	rule	NOUN
ftr-325	1388	5	,	,	PUNCT
ftr-325	1388	6	if	if	SCONJ
ftr-325	1388	7	a	a	DET
ftr-325	1388	8	debt	debt	NOUN
ftr-325	1388	9	instrument	instrument	NOUN
ftr-325	1388	10	is	be	AUX
ftr-325	1388	11	issued	issue	VERB
ftr-325	1388	12	for	for	ADP
ftr-325	1388	13	stock	stock	NOUN
ftr-325	1388	14	or	or	CCONJ
ftr-325	1388	15	other	other	ADJ
ftr-325	1388	16	debt	debt	NOUN
ftr-325	1388	17	instruments	instrument	NOUN
ftr-325	1388	18	(	(	PUNCT
ftr-325	1388	19	or	or	CCONJ
ftr-325	1388	20	other	other	ADJ
ftr-325	1388	21	property	property	NOUN
ftr-325	1388	22	)	)	PUNCT
ftr-325	1388	23	that	that	PRON
ftr-325	1388	24	is	be	AUX
ftr-325	1388	25	traded	trade	VERB
ftr-325	1388	26	on	on	ADP
ftr-325	1388	27	an	an	DET
ftr-325	1388	28	established	establish	VERB
ftr-325	1388	29	securities	security	NOUN
ftr-325	1388	30	market	market	NOUN
ftr-325	1388	31	(	(	PUNCT
ftr-325	1388	32	often	often	ADV
ftr-325	1388	33	referred	refer	VERB
ftr-325	1388	34	to	to	ADP
ftr-325	1388	35	as	as	ADP
ftr-325	1388	36	―publicly	―publicly	ADV
ftr-325	1388	37	traded‖	traded‖	NUM
ftr-325	1388	38	)	)	PUNCT
ftr-325	1388	39	,	,	PUNCT
ftr-325	1388	40	the	the	DET
ftr-325	1388	41	issue	issue	NOUN
ftr-325	1388	42	price	price	NOUN
ftr-325	1388	43	of	of	ADP
ftr-325	1388	44	the	the	DET
ftr-325	1388	45	debt	debt	NOUN
ftr-325	1388	46	instrument	instrument	NOUN
ftr-325	1388	47	is	be	AUX
ftr-325	1388	48	the	the	DET
ftr-325	1388	49	fair	fair	ADJ
ftr-325	1388	50	market	market	NOUN
ftr-325	1388	51	value	value	NOUN
ftr-325	1388	52	of	of	ADP
ftr-325	1388	53	the	the	DET
ftr-325	1388	54	stock	stock	NOUN
ftr-325	1388	55	or	or	CCONJ
ftr-325	1388	56	other	other	ADJ
ftr-325	1388	57	property	property	NOUN
ftr-325	1388	58	.	.	PUNCT
ftr-325	1389	1	similarly	similarly	ADV
ftr-325	1389	2	,	,	PUNCT
ftr-325	1389	3	if	if	SCONJ
ftr-325	1389	4	a	a	DET
ftr-325	1389	5	debt	debt	NOUN
ftr-325	1389	6	instrument	instrument	NOUN
ftr-325	1389	7	issued	issue	VERB
ftr-325	1389	8	for	for	ADP
ftr-325	1389	9	property	property	NOUN
ftr-325	1389	10	,	,	PUNCT
ftr-325	1389	11	such	such	ADJ
ftr-325	1389	12	as	as	ADP
ftr-325	1389	13	another	another	DET
ftr-325	1389	14	debt	debt	NOUN
ftr-325	1389	15	instrument	instrument	NOUN
ftr-325	1389	16	,	,	PUNCT
ftr-325	1389	17	is	be	AUX
ftr-325	1389	18	traded	trade	VERB
ftr-325	1389	19	on	on	ADP
ftr-325	1389	20	an	an	DET
ftr-325	1389	21	established	establish	VERB
ftr-325	1389	22	securities	security	NOUN
ftr-325	1389	23	market	market	NOUN
ftr-325	1389	24	,	,	PUNCT
ftr-325	1389	25	the	the	DET
ftr-325	1389	26	issue	issue	NOUN
ftr-325	1389	27	price	price	NOUN
ftr-325	1389	28	of	of	ADP
ftr-325	1389	29	the	the	DET
ftr-325	1389	30	debt	debt	NOUN
ftr-325	1389	31	instrument	instrument	NOUN
ftr-325	1389	32	is	be	AUX
ftr-325	1389	33	the	the	DET
ftr-325	1389	34	fair	fair	ADJ
ftr-325	1389	35	market	market	NOUN
ftr-325	1389	36	value	value	NOUN
ftr-325	1389	37	of	of	ADP
ftr-325	1389	38	the	the	DET
ftr-325	1389	39	debt	debt	NOUN
ftr-325	1389	40	instrument	instrument	NOUN
ftr-325	1389	41	.	.	PUNCT
ftr-325	1390	1	see	see	VERB
ftr-325	1390	2	reg	reg	NOUN
ftr-325	1390	3	.	.	PUNCT
ftr-325	1391	1	§	§	PROPN
ftr-325	1391	2	1.1273	1.1273	NUM
ftr-325	1391	3	-	-	SYM
ftr-325	1391	4	2(c	2(c	NUM
ftr-325	1391	5	)	)	PUNCT
ftr-325	1391	6	.	.	PUNCT
ftr-325	1392	1	among	among	ADP
ftr-325	1392	2	other	other	ADJ
ftr-325	1392	3	issues	issue	NOUN
ftr-325	1392	4	,	,	PUNCT
ftr-325	1392	5	a	a	DET
ftr-325	1392	6	debt	debt	NOUN
ftr-325	1392	7	-	-	PUNCT
ftr-325	1392	8	for	for	ADP
ftr-325	1392	9	-	-	PUNCT
ftr-325	1392	10	debt	debt	NOUN
ftr-325	1392	11	exchange	exchange	NOUN
ftr-325	1392	12	(	(	PUNCT
ftr-325	1392	13	including	include	VERB
ftr-325	1392	14	a	a	DET
ftr-325	1392	15	significant	significant	ADJ
ftr-325	1392	16	modification	modification	NOUN
ftr-325	1392	17	of	of	ADP
ftr-325	1392	18	existing	exist	VERB
ftr-325	1392	19	debt	debt	NOUN
ftr-325	1392	20	)	)	PUNCT
ftr-325	1392	21	in	in	ADP
ftr-325	1392	22	the	the	DET
ftr-325	1392	23	context	context	NOUN
ftr-325	1392	24	of	of	ADP
ftr-325	1392	25	a	a	DET
ftr-325	1392	26	work	work	NOUN
ftr-325	1392	27	-	-	PUNCT
ftr-325	1392	28	out	out	NOUN
ftr-325	1392	29	may	may	AUX
ftr-325	1392	30	result	result	VERB
ftr-325	1392	31	in	in	ADP
ftr-325	1392	32	a	a	DET
ftr-325	1392	33	reduced	reduce	VERB
ftr-325	1392	34	issue	issue	NOUN
ftr-325	1392	35	price	price	NOUN
ftr-325	1392	36	for	for	ADP
ftr-325	1392	37	the	the	DET
ftr-325	1392	38	new	new	ADJ
ftr-325	1392	39	debt	debt	NOUN
ftr-325	1392	40	,	,	PUNCT
ftr-325	1392	41	which	which	PRON
ftr-325	1392	42	generally	generally	ADV
ftr-325	1392	43	would	would	AUX
ftr-325	1392	44	produce	produce	VERB
ftr-325	1392	45	(	(	PUNCT
ftr-325	1392	46	1	1	X
ftr-325	1392	47	)	)	PUNCT
ftr-325	1392	48	cod	cod	NOUN
ftr-325	1392	49	income	income	NOUN
ftr-325	1392	50	for	for	ADP
ftr-325	1392	51	the	the	DET
ftr-325	1392	52	issuer	issuer	NOUN
ftr-325	1392	53	(	(	PUNCT
ftr-325	1392	54	i.e.	i.e.	X
ftr-325	1392	55	,	,	PUNCT
ftr-325	1392	56	debtor	debtor	NOUN
ftr-325	1392	57	)	)	PUNCT
ftr-325	1392	58	,	,	PUNCT
ftr-325	1392	59	(	(	PUNCT
ftr-325	1392	60	2	2	X
ftr-325	1392	61	)	)	PUNCT
ftr-325	1392	62	a	a	DET
ftr-325	1392	63	loss	loss	NOUN
ftr-325	1392	64	to	to	ADP
ftr-325	1392	65	a	a	DET
ftr-325	1392	66	holder	holder	NOUN
ftr-325	1392	67	(	(	PUNCT
ftr-325	1392	68	i.e.	i.e.	X
ftr-325	1392	69	,	,	PUNCT
ftr-325	1392	70	creditor	creditor	NOUN
ftr-325	1392	71	)	)	PUNCT
ftr-325	1392	72	whose	whose	DET
ftr-325	1392	73	basis	basis	NOUN
ftr-325	1392	74	is	be	AUX
ftr-325	1392	75	greater	great	ADJ
ftr-325	1392	76	than	than	ADP
ftr-325	1392	77	the	the	DET
ftr-325	1392	78	issue	issue	NOUN
ftr-325	1392	79	price	price	NOUN
ftr-325	1392	80	of	of	ADP
ftr-325	1392	81	the	the	DET
ftr-325	1392	82	new	new	ADJ
ftr-325	1392	83	debt	debt	NOUN
ftr-325	1392	84	,	,	PUNCT
ftr-325	1392	85	and	and	CCONJ
ftr-325	1392	86	(	(	PUNCT
ftr-325	1392	87	3	3	X
ftr-325	1392	88	)	)	PUNCT
ftr-325	1392	89	oid	oid	NOUN
ftr-325	1392	90	that	that	PRON
ftr-325	1392	91	must	must	AUX
ftr-325	1392	92	be	be	AUX
ftr-325	1392	93	accounted	account	VERB
ftr-325	1392	94	for	for	ADP
ftr-325	1392	95	by	by	ADP
ftr-325	1392	96	both	both	CCONJ
ftr-325	1392	97	the	the	DET
ftr-325	1392	98	issuer	issuer	NOUN
ftr-325	1392	99	and	and	CCONJ
ftr-325	1392	100	the	the	DET
ftr-325	1392	101	holder	holder	NOUN
ftr-325	1392	102	of	of	ADP
ftr-325	1392	103	the	the	DET
ftr-325	1392	104	new	new	ADJ
ftr-325	1392	105	debt	debt	NOUN
ftr-325	1392	106	.	.	PUNCT
ftr-325	1393	1	the	the	DET
ftr-325	1393	2	treasury	treasury	NOUN
ftr-325	1393	3	has	have	AUX
ftr-325	1393	4	published	publish	VERB
ftr-325	1393	5	proposed	propose	VERB
ftr-325	1393	6	regulations	regulation	NOUN
ftr-325	1393	7	that	that	PRON
ftr-325	1393	8	are	be	AUX
ftr-325	1393	9	intended	intend	VERB
ftr-325	1393	10	to	to	PART
ftr-325	1393	11	simplify	simplify	VERB
ftr-325	1393	12	and	and	CCONJ
ftr-325	1393	13	clarify	clarify	VERB
ftr-325	1393	14	the	the	DET
ftr-325	1393	15	570	570	NUM
ftr-325	1393	16	florida	florida	PROPN
ftr-325	1393	17	tax	tax	NOUN
ftr-325	1393	18	review	review	NOUN
ftr-325	1394	1	[	[	X
ftr-325	1394	2	vol	vol	NOUN
ftr-325	1394	3	.	.	PUNCT
ftr-325	1395	1	13:10	13:10	NUM
ftr-325	1395	2	determination	determination	NOUN
ftr-325	1395	3	of	of	ADP
ftr-325	1395	4	when	when	SCONJ
ftr-325	1395	5	property	property	NOUN
ftr-325	1395	6	is	be	AUX
ftr-325	1395	7	traded	trade	VERB
ftr-325	1395	8	on	on	ADP
ftr-325	1395	9	an	an	DET
ftr-325	1395	10	established	establish	VERB
ftr-325	1395	11	market	market	NOUN
ftr-325	1395	12	.	.	PUNCT
ftr-325	1396	1	prop	prop	NOUN
ftr-325	1396	2	.	.	PUNCT
ftr-325	1397	1	reg	reg	PROPN
ftr-325	1397	2	.	.	PUNCT
ftr-325	1398	1	§	§	PROPN
ftr-325	1398	2	1.1273	1.1273	NUM
ftr-325	1398	3	-	-	PUNCT
ftr-325	1398	4	2(f)(1	2(f)(1	NUM
ftr-325	1398	5	)	)	PUNCT
ftr-325	1398	6	would	would	AUX
ftr-325	1398	7	identify	identify	VERB
ftr-325	1398	8	four	four	NUM
ftr-325	1398	9	ways	way	NOUN
ftr-325	1398	10	for	for	SCONJ
ftr-325	1398	11	property	property	NOUN
ftr-325	1398	12	to	to	PART
ftr-325	1398	13	be	be	AUX
ftr-325	1398	14	traded	trade	VERB
ftr-325	1398	15	on	on	ADP
ftr-325	1398	16	an	an	DET
ftr-325	1398	17	established	established	ADJ
ftr-325	1398	18	market	market	NOUN
ftr-325	1398	19	:	:	PUNCT
ftr-325	1398	20	(	(	PUNCT
ftr-325	1398	21	1	1	X
ftr-325	1398	22	)	)	PUNCT
ftr-325	1398	23	the	the	DET
ftr-325	1398	24	property	property	NOUN
ftr-325	1398	25	is	be	AUX
ftr-325	1398	26	publicly	publicly	ADV
ftr-325	1398	27	traded	trade	VERB
ftr-325	1398	28	on	on	ADP
ftr-325	1398	29	an	an	DET
ftr-325	1398	30	exchange	exchange	NOUN
ftr-325	1398	31	(	(	PUNCT
ftr-325	1398	32	as	as	SCONJ
ftr-325	1398	33	defined	define	VERB
ftr-325	1398	34	)	)	PUNCT
ftr-325	1398	35	,	,	PUNCT
ftr-325	1398	36	which	which	PRON
ftr-325	1398	37	is	be	AUX
ftr-325	1398	38	relatively	relatively	ADV
ftr-325	1398	39	unusual	unusual	ADJ
ftr-325	1398	40	for	for	ADP
ftr-325	1398	41	debt	debt	NOUN
ftr-325	1398	42	instruments	instrument	NOUN
ftr-325	1398	43	other	other	ADJ
ftr-325	1398	44	than	than	ADP
ftr-325	1398	45	corporate	corporate	ADJ
ftr-325	1398	46	bonds	bond	NOUN
ftr-325	1398	47	;	;	PUNCT
ftr-325	1398	48	(	(	PUNCT
ftr-325	1398	49	2	2	X
ftr-325	1398	50	)	)	PUNCT
ftr-325	1398	51	a	a	DET
ftr-325	1398	52	sales	sale	NOUN
ftr-325	1398	53	price	price	NOUN
ftr-325	1398	54	for	for	ADP
ftr-325	1398	55	the	the	DET
ftr-325	1398	56	property	property	NOUN
ftr-325	1398	57	is	be	AUX
ftr-325	1398	58	reasonably	reasonably	ADV
ftr-325	1398	59	available	available	ADJ
ftr-325	1398	60	—	—	PUNCT
ftr-325	1398	61	it	it	PRON
ftr-325	1398	62	appears	appear	VERB
ftr-325	1398	63	in	in	ADP
ftr-325	1398	64	a	a	DET
ftr-325	1398	65	medium	medium	NOUN
ftr-325	1398	66	that	that	PRON
ftr-325	1398	67	is	be	AUX
ftr-325	1398	68	made	make	VERB
ftr-325	1398	69	available	available	ADJ
ftr-325	1398	70	to	to	ADP
ftr-325	1398	71	persons	person	NOUN
ftr-325	1398	72	that	that	PRON
ftr-325	1398	73	regularly	regularly	ADV
ftr-325	1398	74	purchase	purchase	VERB
ftr-325	1398	75	or	or	CCONJ
ftr-325	1398	76	sell	sell	VERB
ftr-325	1398	77	debt	debt	NOUN
ftr-325	1398	78	instruments	instrument	NOUN
ftr-325	1398	79	,	,	PUNCT
ftr-325	1398	80	or	or	CCONJ
ftr-325	1398	81	persons	person	NOUN
ftr-325	1398	82	that	that	PRON
ftr-325	1398	83	broker	broker	NOUN
ftr-325	1398	84	purchases	purchase	NOUN
ftr-325	1398	85	or	or	CCONJ
ftr-325	1398	86	sales	sale	NOUN
ftr-325	1398	87	of	of	ADP
ftr-325	1398	88	debt	debt	NOUN
ftr-325	1398	89	instruments‖	instruments‖	PROPN
ftr-325	1398	90	(	(	PUNCT
ftr-325	1398	91	―a	―a	NOUN
ftr-325	1398	92	sale	sale	NOUN
ftr-325	1398	93	that	that	PRON
ftr-325	1398	94	is	be	AUX
ftr-325	1398	95	reported	report	VERB
ftr-325	1398	96	electronically	electronically	ADV
ftr-325	1398	97	at	at	ADP
ftr-325	1398	98	any	any	DET
ftr-325	1398	99	time	time	NOUN
ftr-325	1398	100	in	in	ADP
ftr-325	1398	101	the	the	DET
ftr-325	1398	102	31	31	NUM
ftr-325	1398	103	-	-	PUNCT
ftr-325	1398	104	day	day	NOUN
ftr-325	1398	105	time	time	NOUN
ftr-325	1398	106	period	period	NOUN
ftr-325	1398	107	,	,	PUNCT
ftr-325	1398	108	such	such	ADJ
ftr-325	1398	109	as	as	ADP
ftr-325	1398	110	in	in	ADP
ftr-325	1398	111	the	the	DET
ftr-325	1398	112	trade	trade	NOUN
ftr-325	1398	113	reporting	reporting	NOUN
ftr-325	1398	114	and	and	CCONJ
ftr-325	1398	115	compliance	compliance	NOUN
ftr-325	1398	116	engine	engine	NOUN
ftr-325	1398	117	(	(	PUNCT
ftr-325	1398	118	―trace‖	―trace‖	PROPN
ftr-325	1398	119	)	)	PUNCT
ftr-325	1398	120	database	database	NOUN
ftr-325	1398	121	maintained	maintain	VERB
ftr-325	1398	122	by	by	ADP
ftr-325	1398	123	the	the	DET
ftr-325	1398	124	financial	financial	ADJ
ftr-325	1398	125	industry	industry	NOUN
ftr-325	1398	126	regulatory	regulatory	ADJ
ftr-325	1398	127	authority	authority	NOUN
ftr-325	1398	128	,	,	PUNCT
ftr-325	1398	129	would	would	AUX
ftr-325	1398	130	cause	cause	VERB
ftr-325	1398	131	the	the	DET
ftr-325	1398	132	instrument	instrument	NOUN
ftr-325	1398	133	to	to	PART
ftr-325	1398	134	be	be	AUX
ftr-325	1398	135	publicly	publicly	ADV
ftr-325	1398	136	traded	trade	VERB
ftr-325	1398	137	,	,	PUNCT
ftr-325	1398	138	as	as	SCONJ
ftr-325	1398	139	would	would	AUX
ftr-325	1398	140	other	other	ADJ
ftr-325	1398	141	pricing	pricing	NOUN
ftr-325	1398	142	services	service	NOUN
ftr-325	1398	143	and	and	CCONJ
ftr-325	1398	144	trading	trading	NOUN
ftr-325	1398	145	platforms	platform	NOUN
ftr-325	1398	146	that	that	PRON
ftr-325	1398	147	report	report	VERB
ftr-325	1398	148	prices	price	NOUN
ftr-325	1398	149	of	of	ADP
ftr-325	1398	150	executed	execute	VERB
ftr-325	1398	151	sales	sale	NOUN
ftr-325	1398	152	on	on	ADP
ftr-325	1398	153	a	a	DET
ftr-325	1398	154	general	general	ADJ
ftr-325	1398	155	basis	basis	NOUN
ftr-325	1398	156	or	or	CCONJ
ftr-325	1398	157	to	to	ADP
ftr-325	1398	158	subscribers‖	subscribers‖	PROPN
ftr-325	1398	159	)	)	PUNCT
ftr-325	1398	160	;	;	PUNCT
ftr-325	1398	161	(	(	PUNCT
ftr-325	1398	162	3	3	X
ftr-325	1398	163	)	)	PUNCT
ftr-325	1398	164	if	if	SCONJ
ftr-325	1398	165	a	a	DET
ftr-325	1398	166	firm	firm	ADJ
ftr-325	1398	167	price	price	NOUN
ftr-325	1398	168	quote	quote	NOUN
ftr-325	1398	169	to	to	PART
ftr-325	1398	170	buy	buy	VERB
ftr-325	1398	171	or	or	CCONJ
ftr-325	1398	172	sell	sell	VERB
ftr-325	1398	173	the	the	DET
ftr-325	1398	174	property	property	NOUN
ftr-325	1398	175	is	be	AUX
ftr-325	1398	176	available	available	ADJ
ftr-325	1398	177	;	;	PUNCT
ftr-325	1398	178	or	or	CCONJ
ftr-325	1398	179	(	(	PUNCT
ftr-325	1398	180	4	4	X
ftr-325	1398	181	)	)	PUNCT
ftr-325	1398	182	a	a	DET
ftr-325	1398	183	price	price	NOUN
ftr-325	1398	184	quote	quote	INTJ
ftr-325	1398	185	(	(	PUNCT
ftr-325	1398	186	other	other	ADJ
ftr-325	1398	187	than	than	ADP
ftr-325	1398	188	a	a	DET
ftr-325	1398	189	firm	firm	ADJ
ftr-325	1398	190	quote	quote	NOUN
ftr-325	1398	191	)	)	PUNCT
ftr-325	1398	192	that	that	PRON
ftr-325	1398	193	meets	meet	VERB
ftr-325	1398	194	certain	certain	ADJ
ftr-325	1398	195	standards	standard	NOUN
ftr-325	1398	196	set	set	VERB
ftr-325	1398	197	forth	forth	ADP
ftr-325	1398	198	in	in	ADP
ftr-325	1398	199	the	the	DET
ftr-325	1398	200	regulations	regulation	NOUN
ftr-325	1398	201	is	be	AUX
ftr-325	1398	202	provided	provide	VERB
ftr-325	1398	203	by	by	ADP
ftr-325	1398	204	a	a	DET
ftr-325	1398	205	dealer	dealer	NOUN
ftr-325	1398	206	,	,	PUNCT
ftr-325	1398	207	a	a	DET
ftr-325	1398	208	broker	broker	NOUN
ftr-325	1398	209	,	,	PUNCT
ftr-325	1398	210	or	or	CCONJ
ftr-325	1398	211	a	a	DET
ftr-325	1398	212	pricing	pricing	NOUN
ftr-325	1398	213	service	service	NOUN
ftr-325	1398	214	(	(	PUNCT
ftr-325	1398	215	an	an	DET
ftr-325	1398	216	indicative	indicative	ADJ
ftr-325	1398	217	quote	quote	NOUN
ftr-325	1398	218	)	)	PUNCT
ftr-325	1398	219	.	.	PUNCT
ftr-325	1399	1	in	in	ADP
ftr-325	1399	2	all	all	DET
ftr-325	1399	3	four	four	NUM
ftr-325	1399	4	cases	case	NOUN
ftr-325	1399	5	,	,	PUNCT
ftr-325	1399	6	the	the	DET
ftr-325	1399	7	time	time	NOUN
ftr-325	1399	8	for	for	ADP
ftr-325	1399	9	determining	determine	VERB
ftr-325	1399	10	whether	whether	SCONJ
ftr-325	1399	11	the	the	DET
ftr-325	1399	12	property	property	NOUN
ftr-325	1399	13	is	be	AUX
ftr-325	1399	14	publicly	publicly	ADV
ftr-325	1399	15	traded	trade	VERB
ftr-325	1399	16	is	be	AUX
ftr-325	1399	17	the	the	DET
ftr-325	1399	18	31	31	NUM
ftr-325	1399	19	-	-	PUNCT
ftr-325	1399	20	day	day	NOUN
ftr-325	1399	21	period	period	NOUN
ftr-325	1399	22	ending	end	VERB
ftr-325	1399	23	fifteen	fifteen	NUM
ftr-325	1399	24	days	day	NOUN
ftr-325	1399	25	after	after	ADP
ftr-325	1399	26	the	the	DET
ftr-325	1399	27	issue	issue	NOUN
ftr-325	1399	28	date	date	NOUN
ftr-325	1399	29	of	of	ADP
ftr-325	1399	30	the	the	DET
ftr-325	1399	31	debt	debt	NOUN
ftr-325	1399	32	instrument	instrument	NOUN
ftr-325	1399	33	.	.	PUNCT
ftr-325	1400	1	there	there	PRON
ftr-325	1400	2	would	would	AUX
ftr-325	1400	3	be	be	AUX
ftr-325	1400	4	an	an	DET
ftr-325	1400	5	exception	exception	NOUN
ftr-325	1400	6	for	for	ADP
ftr-325	1400	7	―small	―small	NOUN
ftr-325	1400	8	debt	debt	NOUN
ftr-325	1400	9	issues	issue	NOUN
ftr-325	1400	10	—	—	PUNCT
ftr-325	1400	11	those	those	PRON
ftr-325	1400	12	below	below	ADP
ftr-325	1400	13	$	$	SYM
ftr-325	1400	14	50	50	NUM
ftr-325	1400	15	million	million	NUM
ftr-325	1400	16	.	.	PUNCT
ftr-325	1401	1	the	the	DET
ftr-325	1401	2	regulations	regulation	NOUN
ftr-325	1401	3	will	will	AUX
ftr-325	1401	4	apply	apply	VERB
ftr-325	1401	5	to	to	ADP
ftr-325	1401	6	debt	debt	NOUN
ftr-325	1401	7	instruments	instrument	NOUN
ftr-325	1401	8	that	that	PRON
ftr-325	1401	9	have	have	VERB
ftr-325	1401	10	an	an	DET
ftr-325	1401	11	issue	issue	NOUN
ftr-325	1401	12	date	date	NOUN
ftr-325	1401	13	on	on	ADP
ftr-325	1401	14	or	or	CCONJ
ftr-325	1401	15	after	after	ADP
ftr-325	1401	16	the	the	DET
ftr-325	1401	17	promulgation	promulgation	NOUN
ftr-325	1401	18	of	of	ADP
ftr-325	1401	19	final	final	ADJ
ftr-325	1401	20	regulations	regulation	NOUN
ftr-325	1401	21	.	.	PUNCT
ftr-325	1402	1	a.	a.	PROPN
ftr-325	1402	2	finalized	finalize	VERB
ftr-325	1402	3	with	with	ADP
ftr-325	1402	4	some	some	DET
ftr-325	1402	5	important	important	ADJ
ftr-325	1402	6	changes	change	NOUN
ftr-325	1402	7	.	.	PUNCT
ftr-325	1403	1	t.d	t.d	PROPN
ftr-325	1403	2	.	.	PROPN
ftr-325	1403	3	9599	9599	NUM
ftr-325	1403	4	,	,	PUNCT
ftr-325	1403	5	property	property	NOUN
ftr-325	1403	6	traded	trade	VERB
ftr-325	1403	7	on	on	ADP
ftr-325	1403	8	an	an	DET
ftr-325	1403	9	established	establish	VERB
ftr-325	1403	10	market	market	NOUN
ftr-325	1403	11	,	,	PUNCT
ftr-325	1403	12	77	77	NUM
ftr-325	1403	13	f.r	f.r	NOUN
ftr-325	1403	14	.	.	PROPN
ftr-325	1403	15	56533	56533	NUM
ftr-325	1403	16	(	(	PUNCT
ftr-325	1403	17	9/13/12	9/13/12	NUM
ftr-325	1403	18	)	)	PUNCT
ftr-325	1403	19	.	.	PUNCT
ftr-325	1404	1	final	final	ADJ
ftr-325	1404	2	reg	reg	NOUN
ftr-325	1404	3	.	.	PUNCT
ftr-325	1405	1	§	§	PROPN
ftr-325	1405	2	1.1273	1.1273	NUM
ftr-325	1405	3	-	-	PUNCT
ftr-325	1405	4	2(f)(1	2(f)(1	NUM
ftr-325	1405	5	)	)	PUNCT
ftr-325	1405	6	substantially	substantially	ADV
ftr-325	1405	7	follows	follow	VERB
ftr-325	1405	8	the	the	DET
ftr-325	1405	9	framework	framework	NOUN
ftr-325	1405	10	of	of	ADP
ftr-325	1405	11	the	the	DET
ftr-325	1405	12	proposed	propose	VERB
ftr-325	1405	13	regulations	regulation	NOUN
ftr-325	1405	14	but	but	CCONJ
ftr-325	1405	15	provides	provide	VERB
ftr-325	1405	16	only	only	ADV
ftr-325	1405	17	three	three	NUM
ftr-325	1405	18	rules	rule	NOUN
ftr-325	1405	19	for	for	ADP
ftr-325	1405	20	determining	determine	VERB
ftr-325	1405	21	that	that	DET
ftr-325	1405	22	property	property	NOUN
ftr-325	1405	23	is	be	AUX
ftr-325	1405	24	traded	trade	VERB
ftr-325	1405	25	on	on	ADP
ftr-325	1405	26	an	an	DET
ftr-325	1405	27	established	establish	VERB
ftr-325	1405	28	market	market	NOUN
ftr-325	1405	29	.	.	PUNCT
ftr-325	1406	1	reg	reg	NOUN
ftr-325	1406	2	.	.	PUNCT
ftr-325	1407	1	§	§	PROPN
ftr-325	1407	2	1.1273	1.1273	NUM
ftr-325	1407	3	-	-	PUNCT
ftr-325	1407	4	2(f)(1	2(f)(1	NUM
ftr-325	1407	5	)	)	PUNCT
ftr-325	1407	6	provides	provide	VERB
ftr-325	1407	7	that	that	SCONJ
ftr-325	1407	8	property	property	NOUN
ftr-325	1407	9	is	be	AUX
ftr-325	1407	10	traded	trade	VERB
ftr-325	1407	11	on	on	ADP
ftr-325	1407	12	an	an	DET
ftr-325	1407	13	established	establish	VERB
ftr-325	1407	14	market	market	NOUN
ftr-325	1407	15	if	if	SCONJ
ftr-325	1407	16	at	at	ADP
ftr-325	1407	17	any	any	DET
ftr-325	1407	18	time	time	NOUN
ftr-325	1407	19	in	in	ADP
ftr-325	1407	20	the	the	DET
ftr-325	1407	21	31	31	NUM
ftr-325	1407	22	-	-	PUNCT
ftr-325	1407	23	day	day	NOUN
ftr-325	1407	24	time	time	NOUN
ftr-325	1407	25	period	period	NOUN
ftr-325	1407	26	ending	end	VERB
ftr-325	1407	27	15	15	NUM
ftr-325	1407	28	days	day	NOUN
ftr-325	1407	29	after	after	ADP
ftr-325	1407	30	the	the	DET
ftr-325	1407	31	issue	issue	NOUN
ftr-325	1407	32	date	date	NOUN
ftr-325	1407	33	of	of	ADP
ftr-325	1407	34	a	a	DET
ftr-325	1407	35	debt	debt	NOUN
ftr-325	1407	36	instrument	instrument	NOUN
ftr-325	1407	37	:	:	PUNCT
ftr-325	1407	38	(	(	PUNCT
ftr-325	1407	39	1	1	X
ftr-325	1407	40	)	)	PUNCT
ftr-325	1407	41	a	a	DET
ftr-325	1407	42	sales	sale	NOUN
ftr-325	1407	43	price	price	NOUN
ftr-325	1407	44	for	for	ADP
ftr-325	1407	45	the	the	DET
ftr-325	1407	46	property	property	NOUN
ftr-325	1407	47	is	be	AUX
ftr-325	1407	48	reasonably	reasonably	ADV
ftr-325	1407	49	available	available	ADJ
ftr-325	1407	50	—	—	PUNCT
ftr-325	1407	51	it	it	PRON
ftr-325	1407	52	appears	appear	VERB
ftr-325	1407	53	in	in	ADP
ftr-325	1407	54	a	a	DET
ftr-325	1407	55	medium	medium	NOUN
ftr-325	1407	56	that	that	PRON
ftr-325	1407	57	is	be	AUX
ftr-325	1407	58	made	make	VERB
ftr-325	1407	59	available	available	ADJ
ftr-325	1407	60	to	to	ADP
ftr-325	1407	61	persons	person	NOUN
ftr-325	1407	62	that	that	PRON
ftr-325	1407	63	regularly	regularly	ADV
ftr-325	1407	64	purchase	purchase	VERB
ftr-325	1407	65	or	or	CCONJ
ftr-325	1407	66	sell	sell	VERB
ftr-325	1407	67	debt	debt	NOUN
ftr-325	1407	68	instruments	instrument	NOUN
ftr-325	1407	69	,	,	PUNCT
ftr-325	1407	70	or	or	CCONJ
ftr-325	1407	71	persons	person	NOUN
ftr-325	1407	72	that	that	PRON
ftr-325	1407	73	broker	broker	NOUN
ftr-325	1407	74	purchases	purchase	NOUN
ftr-325	1407	75	or	or	CCONJ
ftr-325	1407	76	sales	sale	NOUN
ftr-325	1407	77	of	of	ADP
ftr-325	1407	78	debt	debt	NOUN
ftr-325	1407	79	instruments	instrument	NOUN
ftr-325	1407	80	(	(	PUNCT
ftr-325	1407	81	a	a	DET
ftr-325	1407	82	sale	sale	NOUN
ftr-325	1407	83	that	that	PRON
ftr-325	1407	84	is	be	AUX
ftr-325	1407	85	reported	report	VERB
ftr-325	1407	86	electronically	electronically	ADV
ftr-325	1407	87	such	such	ADJ
ftr-325	1407	88	as	as	ADP
ftr-325	1407	89	in	in	ADP
ftr-325	1407	90	the	the	DET
ftr-325	1407	91	trade	trade	NOUN
ftr-325	1407	92	reporting	reporting	NOUN
ftr-325	1407	93	and	and	CCONJ
ftr-325	1407	94	compliance	compliance	NOUN
ftr-325	1407	95	engine	engine	NOUN
ftr-325	1407	96	(	(	PUNCT
ftr-325	1407	97	trace	trace	NOUN
ftr-325	1407	98	)	)	PUNCT
ftr-325	1407	99	database	database	NOUN
ftr-325	1407	100	maintained	maintain	VERB
ftr-325	1407	101	by	by	ADP
ftr-325	1407	102	the	the	DET
ftr-325	1407	103	financial	financial	ADJ
ftr-325	1407	104	industry	industry	NOUN
ftr-325	1407	105	regulatory	regulatory	ADJ
ftr-325	1407	106	authority	authority	NOUN
ftr-325	1407	107	,	,	PUNCT
ftr-325	1407	108	would	would	AUX
ftr-325	1407	109	cause	cause	VERB
ftr-325	1407	110	the	the	DET
ftr-325	1407	111	instrument	instrument	NOUN
ftr-325	1407	112	to	to	PART
ftr-325	1407	113	be	be	AUX
ftr-325	1407	114	publicly	publicly	ADV
ftr-325	1407	115	traded	trade	VERB
ftr-325	1407	116	,	,	PUNCT
ftr-325	1407	117	as	as	SCONJ
ftr-325	1407	118	would	would	AUX
ftr-325	1407	119	other	other	ADJ
ftr-325	1407	120	pricing	pricing	NOUN
ftr-325	1407	121	services	service	NOUN
ftr-325	1407	122	and	and	CCONJ
ftr-325	1407	123	trading	trading	NOUN
ftr-325	1407	124	platforms	platform	NOUN
ftr-325	1407	125	that	that	PRON
ftr-325	1407	126	report	report	VERB
ftr-325	1407	127	prices	price	NOUN
ftr-325	1407	128	of	of	ADP
ftr-325	1407	129	executed	execute	VERB
ftr-325	1407	130	sales	sale	NOUN
ftr-325	1407	131	on	on	ADP
ftr-325	1407	132	a	a	DET
ftr-325	1407	133	general	general	ADJ
ftr-325	1407	134	basis	basis	NOUN
ftr-325	1407	135	or	or	CCONJ
ftr-325	1407	136	to	to	ADP
ftr-325	1407	137	subscribers	subscriber	NOUN
ftr-325	1407	138	)	)	PUNCT
ftr-325	1407	139	;	;	PUNCT
ftr-325	1407	140	(	(	PUNCT
ftr-325	1407	141	2	2	X
ftr-325	1407	142	)	)	PUNCT
ftr-325	1407	143	a	a	DET
ftr-325	1407	144	firm	firm	ADJ
ftr-325	1407	145	price	price	NOUN
ftr-325	1407	146	quote	quote	NOUN
ftr-325	1407	147	to	to	PART
ftr-325	1407	148	buy	buy	VERB
ftr-325	1407	149	or	or	CCONJ
ftr-325	1407	150	sell	sell	VERB
ftr-325	1407	151	the	the	DET
ftr-325	1407	152	property	property	NOUN
ftr-325	1407	153	is	be	AUX
ftr-325	1407	154	available	available	ADJ
ftr-325	1407	155	;	;	PUNCT
ftr-325	1407	156	or	or	CCONJ
ftr-325	1407	157	(	(	PUNCT
ftr-325	1407	158	3	3	X
ftr-325	1407	159	)	)	PUNCT
ftr-325	1407	160	a	a	DET
ftr-325	1407	161	price	price	NOUN
ftr-325	1407	162	quote	quote	INTJ
ftr-325	1407	163	(	(	PUNCT
ftr-325	1407	164	other	other	ADJ
ftr-325	1407	165	than	than	ADP
ftr-325	1407	166	a	a	DET
ftr-325	1407	167	firm	firm	ADJ
ftr-325	1407	168	quote	quote	NOUN
ftr-325	1407	169	)	)	PUNCT
ftr-325	1407	170	that	that	PRON
ftr-325	1407	171	meets	meet	VERB
ftr-325	1407	172	certain	certain	ADJ
ftr-325	1407	173	standards	standard	NOUN
ftr-325	1407	174	set	set	VERB
ftr-325	1407	175	forth	forth	ADP
ftr-325	1407	176	in	in	ADP
ftr-325	1407	177	the	the	DET
ftr-325	1407	178	regulations	regulation	NOUN
ftr-325	1407	179	,	,	PUNCT
ftr-325	1407	180	is	be	AUX
ftr-325	1407	181	provided	provide	VERB
ftr-325	1407	182	by	by	ADP
ftr-325	1407	183	a	a	DET
ftr-325	1407	184	dealer	dealer	NOUN
ftr-325	1407	185	,	,	PUNCT
ftr-325	1407	186	a	a	DET
ftr-325	1407	187	broker	broker	NOUN
ftr-325	1407	188	,	,	PUNCT
ftr-325	1407	189	or	or	CCONJ
ftr-325	1407	190	a	a	DET
ftr-325	1407	191	pricing	pricing	NOUN
ftr-325	1407	192	service	service	NOUN
ftr-325	1407	193	(	(	PUNCT
ftr-325	1407	194	an	an	DET
ftr-325	1407	195	―indicative	―indicative	DET
ftr-325	1407	196	quote‖	quote‖	PROPN
ftr-325	1407	197	)	)	PUNCT
ftr-325	1407	198	.	.	PUNCT
ftr-325	1408	1	very	very	ADV
ftr-325	1408	2	significantly	significantly	ADV
ftr-325	1408	3	,	,	PUNCT
ftr-325	1408	4	reg	reg	PROPN
ftr-325	1408	5	.	.	PUNCT
ftr-325	1409	1	§	§	PROPN
ftr-325	1409	2	1.1273	1.1273	NUM
ftr-325	1409	3	-	-	PUNCT
ftr-325	1409	4	2(f)(6	2(f)(6	NUM
ftr-325	1409	5	)	)	PUNCT
ftr-325	1409	6	provides	provide	VERB
ftr-325	1409	7	that	that	SCONJ
ftr-325	1409	8	a	a	DET
ftr-325	1409	9	debt	debt	NOUN
ftr-325	1409	10	instrument	instrument	NOUN
ftr-325	1409	11	will	will	AUX
ftr-325	1409	12	not	not	PART
ftr-325	1409	13	be	be	AUX
ftr-325	1409	14	treated	treat	VERB
ftr-325	1409	15	as	as	ADP
ftr-325	1409	16	traded	trade	VERB
ftr-325	1409	17	on	on	ADP
ftr-325	1409	18	an	an	DET
ftr-325	1409	19	established	establish	VERB
ftr-325	1409	20	market	market	NOUN
ftr-325	1409	21	if	if	SCONJ
ftr-325	1409	22	at	at	ADP
ftr-325	1409	23	the	the	DET
ftr-325	1409	24	time	time	NOUN
ftr-325	1409	25	the	the	DET
ftr-325	1409	26	determination	determination	NOUN
ftr-325	1409	27	is	be	AUX
ftr-325	1409	28	made	make	VERB
ftr-325	1409	29	the	the	DET
ftr-325	1409	30	outstanding	outstanding	ADJ
ftr-325	1409	31	stated	state	VERB
ftr-325	1409	32	principal	principal	ADJ
ftr-325	1409	33	amount	amount	NOUN
ftr-325	1409	34	of	of	ADP
ftr-325	1409	35	the	the	DET
ftr-325	1409	36	issue	issue	NOUN
ftr-325	1409	37	that	that	PRON
ftr-325	1409	38	includes	include	VERB
ftr-325	1409	39	the	the	DET
ftr-325	1409	40	2013	2013	NUM
ftr-325	1409	41	]	]	PUNCT
ftr-325	1409	42	recent	recent	ADJ
ftr-325	1409	43	developments	development	NOUN
ftr-325	1409	44	in	in	ADP
ftr-325	1409	45	federal	federal	ADJ
ftr-325	1409	46	income	income	NOUN
ftr-325	1409	47	taxation	taxation	NOUN
ftr-325	1409	48	571	571	NUM
ftr-325	1409	49	debt	debt	NOUN
ftr-325	1409	50	instrument	instrument	NOUN
ftr-325	1409	51	does	do	AUX
ftr-325	1409	52	not	not	PART
ftr-325	1409	53	exceed	exceed	VERB
ftr-325	1409	54	$	$	SYM
ftr-325	1409	55	100	100	NUM
ftr-325	1409	56	million	million	NUM
ftr-325	1409	57	(	(	PUNCT
ftr-325	1409	58	rather	rather	ADV
ftr-325	1409	59	than	than	ADP
ftr-325	1409	60	$	$	SYM
ftr-325	1409	61	50	50	NUM
ftr-325	1409	62	million	million	NUM
ftr-325	1409	63	as	as	SCONJ
ftr-325	1409	64	provided	provide	VERB
ftr-325	1409	65	in	in	ADP
ftr-325	1409	66	the	the	DET
ftr-325	1409	67	proposed	propose	VERB
ftr-325	1409	68	regulations	regulation	NOUN
ftr-325	1409	69	)	)	PUNCT
ftr-325	1409	70	.	.	PUNCT
ftr-325	1410	1	the	the	DET
ftr-325	1410	2	other	other	ADJ
ftr-325	1410	3	significant	significant	ADJ
ftr-325	1410	4	change	change	NOUN
ftr-325	1410	5	made	make	VERB
ftr-325	1410	6	in	in	ADP
ftr-325	1410	7	the	the	DET
ftr-325	1410	8	final	final	ADJ
ftr-325	1410	9	regulations	regulation	NOUN
ftr-325	1410	10	is	be	AUX
ftr-325	1410	11	to	to	PART
ftr-325	1410	12	require	require	VERB
ftr-325	1410	13	that	that	SCONJ
ftr-325	1410	14	the	the	DET
ftr-325	1410	15	issue	issue	NOUN
ftr-325	1410	16	price	price	NOUN
ftr-325	1410	17	be	be	AUX
ftr-325	1410	18	reported	report	VERB
ftr-325	1410	19	consistently	consistently	ADV
ftr-325	1410	20	by	by	ADP
ftr-325	1410	21	issuers	issuer	NOUN
ftr-325	1410	22	and	and	CCONJ
ftr-325	1410	23	holders	holder	NOUN
ftr-325	1410	24	.	.	PUNCT
ftr-325	1411	1			X
ftr-325	1412	1	the	the	DET
ftr-325	1412	2	regulations	regulation	NOUN
ftr-325	1412	3	generally	generally	ADV
ftr-325	1412	4	apply	apply	VERB
ftr-325	1412	5	to	to	ADP
ftr-325	1412	6	a	a	DET
ftr-325	1412	7	debt	debt	NOUN
ftr-325	1412	8	instrument	instrument	NOUN
ftr-325	1412	9	issued	issue	VERB
ftr-325	1412	10	on	on	ADP
ftr-325	1412	11	or	or	CCONJ
ftr-325	1412	12	after	after	ADP
ftr-325	1412	13	11/13/12	11/13/12	PROPN
ftr-325	1412	14	.	.	PUNCT
ftr-325	1412	15			PUNCT
ftr-325	1413	1	according	accord	VERB
ftr-325	1413	2	to	to	ADP
ftr-325	1413	3	the	the	DET
ftr-325	1413	4	preamble	preamble	NOUN
ftr-325	1413	5	:	:	PUNCT
ftr-325	1413	6	the	the	DET
ftr-325	1413	7	final	final	ADJ
ftr-325	1413	8	regulations	regulation	NOUN
ftr-325	1413	9	dispense	dispense	VERB
ftr-325	1413	10	with	with	ADP
ftr-325	1413	11	the	the	DET
ftr-325	1413	12	category	category	NOUN
ftr-325	1413	13	of	of	ADP
ftr-325	1413	14	exchange	exchange	NOUN
ftr-325	1413	15	listed	list	VERB
ftr-325	1413	16	property	property	NOUN
ftr-325	1413	17	because	because	SCONJ
ftr-325	1413	18	the	the	DET
ftr-325	1413	19	small	small	ADJ
ftr-325	1413	20	amount	amount	NOUN
ftr-325	1413	21	of	of	ADP
ftr-325	1413	22	debt	debt	NOUN
ftr-325	1413	23	that	that	PRON
ftr-325	1413	24	is	be	AUX
ftr-325	1413	25	listed	list	VERB
ftr-325	1413	26	rarely	rarely	ADV
ftr-325	1413	27	actually	actually	ADV
ftr-325	1413	28	trades	trade	VERB
ftr-325	1413	29	over	over	ADP
ftr-325	1413	30	the	the	DET
ftr-325	1413	31	exchange	exchange	NOUN
ftr-325	1413	32	.	.	PUNCT
ftr-325	1414	1	moreover	moreover	ADV
ftr-325	1414	2	,	,	PUNCT
ftr-325	1414	3	although	although	SCONJ
ftr-325	1414	4	stock	stock	NOUN
ftr-325	1414	5	,	,	PUNCT
ftr-325	1414	6	commodities	commodity	NOUN
ftr-325	1414	7	,	,	PUNCT
ftr-325	1414	8	and	and	CCONJ
ftr-325	1414	9	similar	similar	ADJ
ftr-325	1414	10	property	property	NOUN
ftr-325	1414	11	are	be	AUX
ftr-325	1414	12	commonly	commonly	ADV
ftr-325	1414	13	listed	list	VERB
ftr-325	1414	14	on	on	ADP
ftr-325	1414	15	and	and	CCONJ
ftr-325	1414	16	traded	trade	VERB
ftr-325	1414	17	over	over	ADP
ftr-325	1414	18	a	a	DET
ftr-325	1414	19	board	board	NOUN
ftr-325	1414	20	or	or	CCONJ
ftr-325	1414	21	exchange	exchange	NOUN
ftr-325	1414	22	,	,	PUNCT
ftr-325	1414	23	such	such	ADJ
ftr-325	1414	24	property	property	NOUN
ftr-325	1414	25	typically	typically	ADV
ftr-325	1414	26	will	will	AUX
ftr-325	1414	27	be	be	AUX
ftr-325	1414	28	the	the	DET
ftr-325	1414	29	subject	subject	NOUN
ftr-325	1414	30	of	of	ADP
ftr-325	1414	31	frequent	frequent	ADJ
ftr-325	1414	32	sales	sale	NOUN
ftr-325	1414	33	or	or	CCONJ
ftr-325	1414	34	quotes	quote	NOUN
ftr-325	1414	35	and	and	CCONJ
ftr-325	1414	36	would	would	AUX
ftr-325	1414	37	be	be	AUX
ftr-325	1414	38	covered	cover	VERB
ftr-325	1414	39	in	in	ADP
ftr-325	1414	40	a	a	DET
ftr-325	1414	41	separate	separate	ADJ
ftr-325	1414	42	category	category	NOUN
ftr-325	1414	43	of	of	ADP
ftr-325	1414	44	publicly	publicly	ADV
ftr-325	1414	45	traded	trade	VERB
ftr-325	1414	46	property	property	NOUN
ftr-325	1414	47	.	.	PUNCT
ftr-325	1415	1	a	a	DET
ftr-325	1415	2	debt	debt	NOUN
ftr-325	1415	3	instrument	instrument	NOUN
ftr-325	1415	4	that	that	PRON
ftr-325	1415	5	is	be	AUX
ftr-325	1415	6	issued	issue	VERB
ftr-325	1415	7	for	for	ADP
ftr-325	1415	8	stock	stock	NOUN
ftr-325	1415	9	,	,	PUNCT
ftr-325	1415	10	commodities	commodity	NOUN
ftr-325	1415	11	,	,	PUNCT
ftr-325	1415	12	or	or	CCONJ
ftr-325	1415	13	similar	similar	ADJ
ftr-325	1415	14	exchange	exchange	NOUN
ftr-325	1415	15	traded	trade	VERB
ftr-325	1415	16	property	property	NOUN
ftr-325	1415	17	is	be	AUX
ftr-325	1415	18	therefore	therefore	ADV
ftr-325	1415	19	tested	test	VERB
ftr-325	1415	20	under	under	ADP
ftr-325	1415	21	the	the	DET
ftr-325	1415	22	rule	rule	NOUN
ftr-325	1415	23	for	for	ADP
ftr-325	1415	24	property	property	NOUN
ftr-325	1415	25	where	where	SCONJ
ftr-325	1415	26	there	there	PRON
ftr-325	1415	27	is	be	VERB
ftr-325	1415	28	a	a	DET
ftr-325	1415	29	sales	sale	NOUN
ftr-325	1415	30	price	price	NOUN
ftr-325	1415	31	or	or	CCONJ
ftr-325	1415	32	quote	quote	INTJ
ftr-325	1415	33	within	within	ADP
ftr-325	1415	34	the	the	DET
ftr-325	1415	35	31	31	NUM
ftr-325	1415	36	-	-	PUNCT
ftr-325	1415	37	day	day	NOUN
ftr-325	1415	38	period	period	NOUN
ftr-325	1415	39	ending	end	VERB
ftr-325	1415	40	15	15	NUM
ftr-325	1415	41	days	day	NOUN
ftr-325	1415	42	after	after	ADP
ftr-325	1415	43	the	the	DET
ftr-325	1415	44	issue	issue	NOUN
ftr-325	1415	45	date	date	NOUN
ftr-325	1415	46	of	of	ADP
ftr-325	1415	47	the	the	DET
ftr-325	1415	48	debt	debt	NOUN
ftr-325	1415	49	instrument	instrument	NOUN
ftr-325	1415	50	.	.	PUNCT
ftr-325	1416	1	eliminating	eliminate	VERB
ftr-325	1416	2	the	the	DET
ftr-325	1416	3	category	category	NOUN
ftr-325	1416	4	of	of	ADP
ftr-325	1416	5	property	property	NOUN
ftr-325	1416	6	listed	list	VERB
ftr-325	1416	7	on	on	ADP
ftr-325	1416	8	an	an	DET
ftr-325	1416	9	exchange	exchange	NOUN
ftr-325	1416	10	also	also	ADV
ftr-325	1416	11	eliminates	eliminate	VERB
ftr-325	1416	12	the	the	DET
ftr-325	1416	13	need	need	NOUN
ftr-325	1416	14	for	for	ADP
ftr-325	1416	15	the	the	DET
ftr-325	1416	16	de	de	X
ftr-325	1416	17	minimis	minimis	NOUN
ftr-325	1416	18	trading	trading	NOUN
ftr-325	1416	19	exception	exception	NOUN
ftr-325	1416	20	in	in	ADP
ftr-325	1416	21	the	the	DET
ftr-325	1416	22	proposed	propose	VERB
ftr-325	1416	23	regulations	regulation	NOUN
ftr-325	1416	24	,	,	PUNCT
ftr-325	1416	25	which	which	PRON
ftr-325	1416	26	was	be	AUX
ftr-325	1416	27	intended	intend	VERB
ftr-325	1416	28	to	to	PART
ftr-325	1416	29	exclude	exclude	VERB
ftr-325	1416	30	property	property	NOUN
ftr-325	1416	31	that	that	PRON
ftr-325	1416	32	is	be	AUX
ftr-325	1416	33	listed	list	VERB
ftr-325	1416	34	on	on	ADP
ftr-325	1416	35	an	an	DET
ftr-325	1416	36	exchange	exchange	NOUN
ftr-325	1416	37	but	but	CCONJ
ftr-325	1416	38	trades	trade	NOUN
ftr-325	1416	39	in	in	ADP
ftr-325	1416	40	a	a	DET
ftr-325	1416	41	negligible	negligible	ADJ
ftr-325	1416	42	quantity	quantity	NOUN
ftr-325	1416	43	.	.	PUNCT
ftr-325	1417	1	3	3	X
ftr-325	1417	2	.	.	X
ftr-325	1417	3	ouch	ouch	INTJ
ftr-325	1417	4	!	!	PUNCT
ftr-325	1418	1	he	he	PRON
ftr-325	1418	2	got	get	VERB
ftr-325	1418	3	nothing	nothing	PRON
ftr-325	1418	4	in	in	ADP
ftr-325	1418	5	pocket	pocket	NOUN
ftr-325	1418	6	,	,	PUNCT
ftr-325	1418	7	but	but	CCONJ
ftr-325	1418	8	his	his	PRON
ftr-325	1418	9	realized	realize	VERB
ftr-325	1418	10	income	income	NOUN
ftr-325	1418	11	was	be	AUX
ftr-325	1418	12	$	$	SYM
ftr-325	1418	13	29,093.30	29,093.30	NUM
ftr-325	1418	14	.	.	PUNCT
ftr-325	1419	1	brown	brown	PROPN
ftr-325	1420	1	v.	v.	PROPN
ftr-325	1420	2	commissioner	commissioner	PROPN
ftr-325	1420	3	,	,	PUNCT
ftr-325	1420	4	693	693	NUM
ftr-325	1420	5	f.3d	f.3d	NUM
ftr-325	1420	6	765	765	NUM
ftr-325	1420	7	(	(	PUNCT
ftr-325	1420	8	7th	7th	ADJ
ftr-325	1420	9	cir	cir	NOUN
ftr-325	1420	10	.	.	PUNCT
ftr-325	1421	1	9/11/12	9/11/12	NUM
ftr-325	1421	2	)	)	PUNCT
ftr-325	1421	3	.	.	PUNCT
ftr-325	1422	1	the	the	DET
ftr-325	1422	2	taxpayer	taxpayer	NOUN
ftr-325	1422	3	owned	own	VERB
ftr-325	1422	4	an	an	DET
ftr-325	1422	5	insurance	insurance	NOUN
ftr-325	1422	6	policy	policy	NOUN
ftr-325	1422	7	on	on	ADP
ftr-325	1422	8	which	which	PRON
ftr-325	1422	9	he	he	PRON
ftr-325	1422	10	had	have	AUX
ftr-325	1422	11	borrowed	borrow	VERB
ftr-325	1422	12	money	money	NOUN
ftr-325	1422	13	in	in	ADP
ftr-325	1422	14	excess	excess	NOUN
ftr-325	1422	15	of	of	ADP
ftr-325	1422	16	the	the	DET
ftr-325	1422	17	cash	cash	NOUN
ftr-325	1422	18	surrender	surrender	NOUN
ftr-325	1422	19	value	value	NOUN
ftr-325	1422	20	.	.	PUNCT
ftr-325	1423	1	at	at	ADP
ftr-325	1423	2	the	the	DET
ftr-325	1423	3	time	time	NOUN
ftr-325	1423	4	that	that	PRON
ftr-325	1423	5	the	the	DET
ftr-325	1423	6	policy	policy	NOUN
ftr-325	1423	7	was	be	AUX
ftr-325	1423	8	cancelled	cancel	VERB
ftr-325	1423	9	by	by	ADP
ftr-325	1423	10	the	the	DET
ftr-325	1423	11	insurance	insurance	NOUN
ftr-325	1423	12	company	company	NOUN
ftr-325	1423	13	,	,	PUNCT
ftr-325	1423	14	the	the	DET
ftr-325	1423	15	taxpayer	taxpayer	NOUN
ftr-325	1423	16	had	have	AUX
ftr-325	1423	17	paid	pay	VERB
ftr-325	1423	18	$	$	SYM
ftr-325	1423	19	44,205.00	44,205.00	NUM
ftr-325	1423	20	in	in	ADP
ftr-325	1423	21	premiums	premium	NOUN
ftr-325	1423	22	,	,	PUNCT
ftr-325	1423	23	but	but	CCONJ
ftr-325	1423	24	the	the	DET
ftr-325	1423	25	insurance	insurance	NOUN
ftr-325	1423	26	company	company	NOUN
ftr-325	1423	27	had	have	AUX
ftr-325	1423	28	applied	apply	VERB
ftr-325	1423	29	$	$	SYM
ftr-325	1423	30	31,063.30	31,063.30	NUM
ftr-325	1423	31	of	of	ADP
ftr-325	1423	32	policy	policy	NOUN
ftr-325	1423	33	dividends	dividend	NOUN
ftr-325	1423	34	to	to	ADP
ftr-325	1423	35	the	the	DET
ftr-325	1423	36	purchase	purchase	NOUN
ftr-325	1423	37	of	of	ADP
ftr-325	1423	38	additional	additional	ADJ
ftr-325	1423	39	insurance	insurance	NOUN
ftr-325	1423	40	above	above	ADP
ftr-325	1423	41	the	the	DET
ftr-325	1423	42	$	$	SYM
ftr-325	1423	43	100,000	100,000	NUM
ftr-325	1423	44	face	face	NOUN
ftr-325	1423	45	value	value	NOUN
ftr-325	1423	46	of	of	ADP
ftr-325	1423	47	the	the	DET
ftr-325	1423	48	policy	policy	NOUN
ftr-325	1423	49	,	,	PUNCT
ftr-325	1423	50	and	and	CCONJ
ftr-325	1423	51	$	$	SYM
ftr-325	1423	52	4,869.94	4,869.94	NUM
ftr-325	1423	53	of	of	ADP
ftr-325	1423	54	dividends	dividend	NOUN
ftr-325	1423	55	had	have	AUX
ftr-325	1423	56	been	be	AUX
ftr-325	1423	57	applied	apply	VERB
ftr-325	1423	58	to	to	PART
ftr-325	1423	59	pay	pay	VERB
ftr-325	1423	60	premiums	premium	NOUN
ftr-325	1423	61	and	and	CCONJ
ftr-325	1423	62	repay	repay	VERB
ftr-325	1423	63	policy	policy	NOUN
ftr-325	1423	64	loans	loan	NOUN
ftr-325	1423	65	.	.	PUNCT
ftr-325	1424	1	the	the	DET
ftr-325	1424	2	additional	additional	ADJ
ftr-325	1424	3	paid	pay	VERB
ftr-325	1424	4	up	up	ADP
ftr-325	1424	5	life	life	NOUN
ftr-325	1424	6	insurance	insurance	NOUN
ftr-325	1424	7	had	have	AUX
ftr-325	1424	8	been	be	AUX
ftr-325	1424	9	surrendered	surrender	VERB
ftr-325	1424	10	for	for	SCONJ
ftr-325	1424	11	its	its	PRON
ftr-325	1424	12	cash	cash	NOUN
ftr-325	1424	13	value	value	NOUN
ftr-325	1424	14	to	to	PART
ftr-325	1424	15	repay	repay	VERB
ftr-325	1424	16	policy	policy	NOUN
ftr-325	1424	17	loans	loan	NOUN
ftr-325	1424	18	prior	prior	ADV
ftr-325	1424	19	to	to	ADP
ftr-325	1424	20	the	the	DET
ftr-325	1424	21	cancellation	cancellation	NOUN
ftr-325	1424	22	of	of	ADP
ftr-325	1424	23	the	the	DET
ftr-325	1424	24	base	base	NOUN
ftr-325	1424	25	$	$	SYM
ftr-325	1424	26	100,000	100,000	NUM
ftr-325	1424	27	policy	policy	NOUN
ftr-325	1424	28	.	.	PUNCT
ftr-325	1425	1	the	the	DET
ftr-325	1425	2	seventh	seventh	ADJ
ftr-325	1425	3	circuit	circuit	NOUN
ftr-325	1425	4	(	(	PUNCT
ftr-325	1425	5	judge	judge	NOUN
ftr-325	1425	6	posner	posner	NOUN
ftr-325	1425	7	)	)	PUNCT
ftr-325	1425	8	affirmed	affirm	VERB
ftr-325	1425	9	a	a	DET
ftr-325	1425	10	tax	tax	NOUN
ftr-325	1425	11	court	court	NOUN
ftr-325	1425	12	decision	decision	NOUN
ftr-325	1425	13	holding	hold	VERB
ftr-325	1425	14	that	that	SCONJ
ftr-325	1425	15	the	the	DET
ftr-325	1425	16	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1425	17	investment	investment	NOUN
ftr-325	1425	18	in	in	ADP
ftr-325	1425	19	the	the	DET
ftr-325	1425	20	contract	contract	NOUN
ftr-325	1425	21	had	have	AUX
ftr-325	1425	22	been	be	AUX
ftr-325	1425	23	reduced	reduce	VERB
ftr-325	1425	24	from	from	ADP
ftr-325	1425	25	$	$	SYM
ftr-325	1425	26	44,205.00	44,205.00	NUM
ftr-325	1425	27	to	to	ADP
ftr-325	1425	28	$	$	SYM
ftr-325	1425	29	8,271.76	8,271.76	NUM
ftr-325	1425	30	as	as	ADP
ftr-325	1425	31	a	a	DET
ftr-325	1425	32	result	result	NOUN
ftr-325	1425	33	of	of	ADP
ftr-325	1425	34	the	the	DET
ftr-325	1425	35	application	application	NOUN
ftr-325	1425	36	of	of	ADP
ftr-325	1425	37	$	$	SYM
ftr-325	1425	38	35,933.24	35,933.24	NUM
ftr-325	1425	39	of	of	ADP
ftr-325	1425	40	dividends	dividend	NOUN
ftr-325	1425	41	as	as	SCONJ
ftr-325	1425	42	described	describe	VERB
ftr-325	1425	43	.	.	PUNCT
ftr-325	1426	1	accordingly	accordingly	ADV
ftr-325	1426	2	,	,	PUNCT
ftr-325	1426	3	because	because	SCONJ
ftr-325	1426	4	the	the	DET
ftr-325	1426	5	cash	cash	NOUN
ftr-325	1426	6	surrender	surrender	NOUN
ftr-325	1426	7	value	value	NOUN
ftr-325	1426	8	of	of	ADP
ftr-325	1426	9	the	the	DET
ftr-325	1426	10	policy	policy	NOUN
ftr-325	1426	11	,	,	PUNCT
ftr-325	1426	12	which	which	PRON
ftr-325	1426	13	was	be	AUX
ftr-325	1426	14	applied	apply	VERB
ftr-325	1426	15	against	against	ADP
ftr-325	1426	16	policy	policy	NOUN
ftr-325	1426	17	loans	loan	NOUN
ftr-325	1426	18	when	when	SCONJ
ftr-325	1426	19	it	it	PRON
ftr-325	1426	20	was	be	AUX
ftr-325	1426	21	cancelled	cancel	VERB
ftr-325	1426	22	was	be	AUX
ftr-325	1426	23	$	$	SYM
ftr-325	1426	24	37,365.06	37,365.06	NUM
ftr-325	1426	25	,	,	PUNCT
ftr-325	1426	26	taxpayer	taxpayer	NOUN
ftr-325	1426	27	realized	realize	VERB
ftr-325	1426	28	income	income	NOUN
ftr-325	1426	29	of	of	ADP
ftr-325	1426	30	$	$	SYM
ftr-325	1426	31	29,093.30	29,093.30	NUM
ftr-325	1426	32	(	(	PUNCT
ftr-325	1426	33	$	$	SYM
ftr-325	1426	34	37,365.06	37,365.06	NUM
ftr-325	1426	35	$	$	SYM
ftr-325	1426	36	8,271.76	8,271.76	NUM
ftr-325	1426	37	)	)	PUNCT
ftr-325	1426	38	.	.	PUNCT
ftr-325	1427	1	572	572	NUM
ftr-325	1427	2	florida	florida	PROPN
ftr-325	1427	3	tax	tax	NOUN
ftr-325	1427	4	review	review	NOUN
ftr-325	1427	5	[	[	X
ftr-325	1427	6	vol	vol	NOUN
ftr-325	1427	7	.	.	PUNCT
ftr-325	1427	8	13:10	13:10	NUM
ftr-325	1427	9	4	4	NUM
ftr-325	1427	10	.	.	PUNCT
ftr-325	1427	11	exempt	exempt	ADJ
ftr-325	1427	12	financing	financing	NOUN
ftr-325	1427	13	for	for	ADP
ftr-325	1427	14	new	new	PROPN
ftr-325	1427	15	york	york	PROPN
ftr-325	1427	16	liberty	liberty	PROPN
ftr-325	1427	17	zone	zone	PROPN
ftr-325	1427	18	bonds	bond	NOUN
ftr-325	1427	19	extended	extend	VERB
ftr-325	1427	20	.	.	PUNCT
ftr-325	1428	1	the	the	DET
ftr-325	1428	2	2012	2012	NUM
ftr-325	1428	3	taxpayer	taxpayer	NOUN
ftr-325	1428	4	relief	relief	NOUN
ftr-325	1428	5	act	act	NOUN
ftr-325	1428	6	,	,	PUNCT
ftr-325	1428	7	§	§	PROPN
ftr-325	1428	8	328	328	NUM
ftr-325	1428	9	,	,	PUNCT
ftr-325	1428	10	extends	extend	VERB
ftr-325	1428	11	the	the	DET
ftr-325	1428	12	issue	issue	NOUN
ftr-325	1428	13	date	date	NOUN
ftr-325	1428	14	for	for	ADP
ftr-325	1428	15	exempt	exempt	ADJ
ftr-325	1428	16	new	new	PROPN
ftr-325	1428	17	york	york	PROPN
ftr-325	1428	18	liberty	liberty	PROPN
ftr-325	1428	19	bonds	bond	NOUN
ftr-325	1428	20	to	to	ADP
ftr-325	1428	21	bonds	bond	NOUN
ftr-325	1428	22	issued	issue	VERB
ftr-325	1428	23	before	before	ADP
ftr-325	1428	24	january	january	PROPN
ftr-325	1428	25	1	1	NUM
ftr-325	1428	26	,	,	PUNCT
ftr-325	1428	27	2014	2014	NUM
ftr-325	1428	28	.	.	PUNCT
ftr-325	1429	1	c.	c.	NOUN
ftr-325	1429	2	profit	profit	NOUN
ftr-325	1429	3	-	-	PUNCT
ftr-325	1429	4	seeking	seek	VERB
ftr-325	1429	5	individual	individual	ADJ
ftr-325	1429	6	deductions	deduction	NOUN
ftr-325	1429	7	there	there	PRON
ftr-325	1429	8	were	be	VERB
ftr-325	1429	9	no	no	DET
ftr-325	1429	10	significant	significant	ADJ
ftr-325	1429	11	developments	development	NOUN
ftr-325	1429	12	regarding	regard	VERB
ftr-325	1429	13	this	this	DET
ftr-325	1429	14	topic	topic	NOUN
ftr-325	1429	15	during	during	ADP
ftr-325	1429	16	2012	2012	NUM
ftr-325	1429	17	.	.	PUNCT
ftr-325	1430	1	d.	d.	PROPN
ftr-325	1430	2	section	section	NOUN
ftr-325	1430	3	121	121	NUM
ftr-325	1430	4	there	there	PRON
ftr-325	1430	5	were	be	VERB
ftr-325	1430	6	no	no	DET
ftr-325	1430	7	significant	significant	ADJ
ftr-325	1430	8	developments	development	NOUN
ftr-325	1430	9	regarding	regard	VERB
ftr-325	1430	10	this	this	DET
ftr-325	1430	11	topic	topic	NOUN
ftr-325	1430	12	during	during	ADP
ftr-325	1430	13	2012	2012	NUM
ftr-325	1430	14	.	.	PUNCT
ftr-325	1431	1	e.	e.	PROPN
ftr-325	1431	2	section	section	PROPN
ftr-325	1431	3	1031	1031	NUM
ftr-325	1431	4	1	1	NUM
ftr-325	1431	5	.	.	PUNCT
ftr-325	1432	1	judge	judge	PROPN
ftr-325	1432	2	goeke	goeke	PROPN
ftr-325	1432	3	lets	let	VERB
ftr-325	1432	4	the	the	DET
ftr-325	1432	5	taxpayer	taxpayer	NOUN
ftr-325	1432	6	get	get	VERB
ftr-325	1432	7	away	away	ADV
ftr-325	1432	8	with	with	ADP
ftr-325	1432	9	a	a	DET
ftr-325	1432	10	like	like	ADJ
ftr-325	1432	11	-	-	PUNCT
ftr-325	1432	12	kind	kind	NOUN
ftr-325	1432	13	exchange	exchange	NOUN
ftr-325	1432	14	claim	claim	NOUN
ftr-325	1432	15	where	where	SCONJ
ftr-325	1432	16	the	the	DET
ftr-325	1432	17	replacement	replacement	NOUN
ftr-325	1432	18	property	property	NOUN
ftr-325	1432	19	was	be	AUX
ftr-325	1432	20	used	use	VERB
ftr-325	1432	21	as	as	ADP
ftr-325	1432	22	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1432	23	principal	principal	ADJ
ftr-325	1432	24	residence	residence	NOUN
ftr-325	1432	25	.	.	PUNCT
ftr-325	1433	1	reesink	reesink	VERB
ftr-325	1433	2	v.	v.	ADP
ftr-325	1433	3	commissioner	commissioner	PROPN
ftr-325	1433	4	,	,	PUNCT
ftr-325	1433	5	t.c	t.c	PROPN
ftr-325	1433	6	.	.	PROPN
ftr-325	1433	7	memo	memo	NOUN
ftr-325	1433	8	.	.	PUNCT
ftr-325	1434	1	2012	2012	NUM
ftr-325	1434	2	-	-	SYM
ftr-325	1434	3	118	118	NUM
ftr-325	1434	4	(	(	PUNCT
ftr-325	1434	5	4/23/12	4/23/12	NUM
ftr-325	1434	6	)	)	PUNCT
ftr-325	1434	7	.	.	PUNCT
ftr-325	1435	1	the	the	DET
ftr-325	1435	2	taxpayer	taxpayer	NOUN
ftr-325	1435	3	disposed	dispose	VERB
ftr-325	1435	4	of	of	ADP
ftr-325	1435	5	an	an	DET
ftr-325	1435	6	undivided	undivided	ADJ
ftr-325	1435	7	one	one	NUM
ftr-325	1435	8	-	-	PUNCT
ftr-325	1435	9	half	half	NOUN
ftr-325	1435	10	interest	interest	NOUN
ftr-325	1435	11	in	in	ADP
ftr-325	1435	12	an	an	DET
ftr-325	1435	13	apartment	apartment	NOUN
ftr-325	1435	14	building	building	NOUN
ftr-325	1435	15	(	(	PUNCT
ftr-325	1435	16	along	along	ADP
ftr-325	1435	17	with	with	ADP
ftr-325	1435	18	his	his	PRON
ftr-325	1435	19	estranged	estranged	ADJ
ftr-325	1435	20	brother	brother	NOUN
ftr-325	1435	21	)	)	PUNCT
ftr-325	1435	22	and	and	CCONJ
ftr-325	1435	23	acquired	acquire	VERB
ftr-325	1435	24	a	a	DET
ftr-325	1435	25	single	single	ADJ
ftr-325	1435	26	family	family	NOUN
ftr-325	1435	27	home	home	NOUN
ftr-325	1435	28	(	(	PUNCT
ftr-325	1435	29	the	the	DET
ftr-325	1435	30	laurel	laurel	NOUN
ftr-325	1435	31	lane	lane	PROPN
ftr-325	1435	32	property	property	NOUN
ftr-325	1435	33	)	)	PUNCT
ftr-325	1435	34	,	,	PUNCT
ftr-325	1435	35	which	which	PRON
ftr-325	1435	36	was	be	AUX
ftr-325	1435	37	originally	originally	ADV
ftr-325	1435	38	acquired	acquire	VERB
ftr-325	1435	39	as	as	ADP
ftr-325	1435	40	investment	investment	NOUN
ftr-325	1435	41	or	or	CCONJ
ftr-325	1435	42	rental	rental	ADJ
ftr-325	1435	43	property	property	NOUN
ftr-325	1435	44	,	,	PUNCT
ftr-325	1435	45	but	but	CCONJ
ftr-325	1435	46	into	into	ADP
ftr-325	1435	47	which	which	PRON
ftr-325	1435	48	the	the	DET
ftr-325	1435	49	taxpayer	taxpayer	NOUN
ftr-325	1435	50	and	and	CCONJ
ftr-325	1435	51	his	his	PRON
ftr-325	1435	52	family	family	NOUN
ftr-325	1435	53	moved	move	VERB
ftr-325	1435	54	,	,	PUNCT
ftr-325	1435	55	as	as	ADP
ftr-325	1435	56	their	their	PRON
ftr-325	1435	57	principal	principal	ADJ
ftr-325	1435	58	residence	residence	NOUN
ftr-325	1435	59	,	,	PUNCT
ftr-325	1435	60	eight	eight	NUM
ftr-325	1435	61	months	month	NOUN
ftr-325	1435	62	after	after	ADP
ftr-325	1435	63	the	the	DET
ftr-325	1435	64	acquisition	acquisition	NOUN
ftr-325	1435	65	.	.	PUNCT
ftr-325	1436	1	according	accord	VERB
ftr-325	1436	2	to	to	ADP
ftr-325	1436	3	the	the	DET
ftr-325	1436	4	tax	tax	NOUN
ftr-325	1436	5	court	court	NOUN
ftr-325	1436	6	(	(	PUNCT
ftr-325	1436	7	judge	judge	NOUN
ftr-325	1436	8	goeke	goeke	ADJ
ftr-325	1436	9	)	)	PUNCT
ftr-325	1436	10	,	,	PUNCT
ftr-325	1436	11	the	the	DET
ftr-325	1436	12	only	only	ADJ
ftr-325	1436	13	issue	issue	NOUN
ftr-325	1436	14	in	in	ADP
ftr-325	1436	15	the	the	DET
ftr-325	1436	16	case	case	NOUN
ftr-325	1436	17	relating	relate	VERB
ftr-325	1436	18	to	to	ADP
ftr-325	1436	19	whether	whether	SCONJ
ftr-325	1436	20	the	the	DET
ftr-325	1436	21	acquisition	acquisition	NOUN
ftr-325	1436	22	and	and	CCONJ
ftr-325	1436	23	disposition	disposition	NOUN
ftr-325	1436	24	of	of	ADP
ftr-325	1436	25	the	the	DET
ftr-325	1436	26	two	two	NUM
ftr-325	1436	27	properties	property	NOUN
ftr-325	1436	28	qualified	qualified	ADJ
ftr-325	1436	29	as	as	ADP
ftr-325	1436	30	a	a	DET
ftr-325	1436	31	like	like	ADJ
ftr-325	1436	32	kind	kind	NOUN
ftr-325	1436	33	-	-	PUNCT
ftr-325	1436	34	exchange	exchange	NOUN
ftr-325	1436	35	was	be	AUX
ftr-325	1436	36	whether	whether	SCONJ
ftr-325	1436	37	the	the	DET
ftr-325	1436	38	taxpayer	taxpayer	NOUN
ftr-325	1436	39	held	hold	VERB
ftr-325	1436	40	the	the	DET
ftr-325	1436	41	acquired	acquire	VERB
ftr-325	1436	42	property	property	NOUN
ftr-325	1436	43	―with	―with	ADP
ftr-325	1436	44	investment	investment	NOUN
ftr-325	1436	45	intent	intent	NOUN
ftr-325	1436	46	at	at	ADP
ftr-325	1436	47	the	the	DET
ftr-325	1436	48	time	time	NOUN
ftr-325	1436	49	of	of	ADP
ftr-325	1436	50	the	the	DET
ftr-325	1436	51	exchange.‖	exchange.‖	NOUN
ftr-325	1436	52	based	base	VERB
ftr-325	1436	53	on	on	ADP
ftr-325	1436	54	a	a	DET
ftr-325	1436	55	number	number	NOUN
ftr-325	1436	56	of	of	ADP
ftr-325	1436	57	factors	factor	NOUN
ftr-325	1436	58	,	,	PUNCT
ftr-325	1436	59	including	include	VERB
ftr-325	1436	60	the	the	DET
ftr-325	1436	61	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1436	62	efforts	effort	NOUN
ftr-325	1436	63	to	to	PART
ftr-325	1436	64	rent	rent	VERB
ftr-325	1436	65	the	the	DET
ftr-325	1436	66	acquired	acquire	VERB
ftr-325	1436	67	property	property	NOUN
ftr-325	1436	68	,	,	PUNCT
ftr-325	1436	69	that	that	SCONJ
ftr-325	1436	70	he	he	PRON
ftr-325	1436	71	did	do	AUX
ftr-325	1436	72	not	not	PART
ftr-325	1436	73	sell	sell	VERB
ftr-325	1436	74	his	his	PRON
ftr-325	1436	75	principal	principal	ADJ
ftr-325	1436	76	residence	residence	NOUN
ftr-325	1436	77	in	in	ADP
ftr-325	1436	78	another	another	DET
ftr-325	1436	79	city	city	NOUN
ftr-325	1436	80	until	until	ADP
ftr-325	1436	81	six	six	NUM
ftr-325	1436	82	months	month	NOUN
ftr-325	1436	83	after	after	ADP
ftr-325	1436	84	the	the	DET
ftr-325	1436	85	acquisition	acquisition	NOUN
ftr-325	1436	86	,	,	PUNCT
ftr-325	1436	87	and	and	CCONJ
ftr-325	1436	88	the	the	DET
ftr-325	1436	89	testimony	testimony	NOUN
ftr-325	1436	90	of	of	ADP
ftr-325	1436	91	the	the	DET
ftr-325	1436	92	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1436	93	estranged	estranged	ADJ
ftr-325	1436	94	brother	brother	NOUN
ftr-325	1436	95	that	that	PRON
ftr-325	1436	96	the	the	DET
ftr-325	1436	97	taxpayer	taxpayer	NOUN
ftr-325	1436	98	did	do	AUX
ftr-325	1436	99	not	not	PART
ftr-325	1436	100	plan	plan	VERB
ftr-325	1436	101	to	to	PART
ftr-325	1436	102	relocate	relocate	VERB
ftr-325	1436	103	until	until	SCONJ
ftr-325	1436	104	his	his	PRON
ftr-325	1436	105	son	son	NOUN
ftr-325	1436	106	was	be	AUX
ftr-325	1436	107	finished	finish	VERB
ftr-325	1436	108	with	with	ADP
ftr-325	1436	109	high	high	ADJ
ftr-325	1436	110	-	-	PUNCT
ftr-325	1436	111	school	school	NOUN
ftr-325	1436	112	,	,	PUNCT
ftr-325	1436	113	which	which	PRON
ftr-325	1436	114	he	he	PRON
ftr-325	1436	115	was	be	AUX
ftr-325	1436	116	not	not	PART
ftr-325	1436	117	at	at	ADP
ftr-325	1436	118	the	the	DET
ftr-325	1436	119	time	time	NOUN
ftr-325	1436	120	of	of	ADP
ftr-325	1436	121	the	the	DET
ftr-325	1436	122	transaction	transaction	NOUN
ftr-325	1436	123	,	,	PUNCT
ftr-325	1436	124	judge	judge	NOUN
ftr-325	1436	125	goeke	goeke	PROPN
ftr-325	1436	126	held	hold	VERB
ftr-325	1436	127	that	that	SCONJ
ftr-325	1436	128	the	the	DET
ftr-325	1436	129	taxpayer	taxpayer	NOUN
ftr-325	1436	130	had	have	AUX
ftr-325	1436	131	acquired	acquire	VERB
ftr-325	1436	132	the	the	DET
ftr-325	1436	133	property	property	NOUN
ftr-325	1436	134	for	for	ADP
ftr-325	1436	135	investment	investment	NOUN
ftr-325	1436	136	.	.	PUNCT
ftr-325	1437	1	2	2	X
ftr-325	1437	2	.	.	X
ftr-325	1437	3	rental	rental	ADJ
ftr-325	1437	4	property	property	NOUN
ftr-325	1437	5	occupied	occupy	VERB
ftr-325	1437	6	by	by	ADP
ftr-325	1437	7	the	the	DET
ftr-325	1437	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1437	9	son	son	NOUN
ftr-325	1437	10	was	be	AUX
ftr-325	1437	11	investment	investment	NOUN
ftr-325	1437	12	property	property	NOUN
ftr-325	1437	13	,	,	PUNCT
ftr-325	1437	14	not	not	PART
ftr-325	1437	15	personal	personal	ADJ
ftr-325	1437	16	-	-	PUNCT
ftr-325	1437	17	use	use	NOUN
ftr-325	1437	18	property	property	NOUN
ftr-325	1437	19	.	.	PUNCT
ftr-325	1438	1	adams	adams	PROPN
ftr-325	1438	2	v.	v.	PROPN
ftr-325	1438	3	commissioner	commissioner	PROPN
ftr-325	1438	4	,	,	PUNCT
ftr-325	1438	5	t.c	t.c	PROPN
ftr-325	1438	6	.	.	PROPN
ftr-325	1438	7	memo	memo	NOUN
ftr-325	1438	8	.	.	PUNCT
ftr-325	1439	1	2013	2013	NUM
ftr-325	1439	2	-	-	SYM
ftr-325	1439	3	7	7	NUM
ftr-325	1439	4	(	(	PUNCT
ftr-325	1439	5	1/10/13	1/10/13	NUM
ftr-325	1439	6	)	)	PUNCT
ftr-325	1439	7	.	.	PUNCT
ftr-325	1440	1	the	the	DET
ftr-325	1440	2	taxpayer	taxpayer	NOUN
ftr-325	1440	3	engaged	engage	VERB
ftr-325	1440	4	in	in	ADP
ftr-325	1440	5	a	a	DET
ftr-325	1440	6	deferred	defer	VERB
ftr-325	1440	7	like	like	ADP
ftr-325	1440	8	-	-	PUNCT
ftr-325	1440	9	kind	kind	NOUN
ftr-325	1440	10	exchange	exchange	NOUN
ftr-325	1440	11	through	through	ADP
ftr-325	1440	12	an	an	DET
ftr-325	1440	13	intermediary	intermediary	NOUN
ftr-325	1440	14	in	in	ADP
ftr-325	1440	15	which	which	PRON
ftr-325	1440	16	he	he	PRON
ftr-325	1440	17	surrendered	surrender	VERB
ftr-325	1440	18	a	a	DET
ftr-325	1440	19	property	property	NOUN
ftr-325	1440	20	held	hold	VERB
ftr-325	1440	21	for	for	ADP
ftr-325	1440	22	rental	rental	NOUN
ftr-325	1440	23	and	and	CCONJ
ftr-325	1440	24	acquired	acquire	VERB
ftr-325	1440	25	a	a	DET
ftr-325	1440	26	new	new	ADJ
ftr-325	1440	27	residential	residential	ADJ
ftr-325	1440	28	property	property	NOUN
ftr-325	1440	29	that	that	PRON
ftr-325	1440	30	was	be	AUX
ftr-325	1440	31	dilapidated	dilapidate	VERB
ftr-325	1440	32	and	and	CCONJ
ftr-325	1440	33	in	in	ADP
ftr-325	1440	34	need	need	NOUN
ftr-325	1440	35	of	of	ADP
ftr-325	1440	36	rehabilitation	rehabilitation	NOUN
ftr-325	1440	37	.	.	PUNCT
ftr-325	1441	1	the	the	DET
ftr-325	1441	2	taxpayer	taxpayer	NOUN
ftr-325	1441	3	and	and	CCONJ
ftr-325	1441	4	his	his	PRON
ftr-325	1441	5	son	son	NOUN
ftr-325	1441	6	entered	enter	VERB
ftr-325	1441	7	into	into	ADP
ftr-325	1441	8	an	an	DET
ftr-325	1441	9	agreement	agreement	NOUN
ftr-325	1441	10	whereby	whereby	SCONJ
ftr-325	1441	11	the	the	DET
ftr-325	1441	12	son	son	NOUN
ftr-325	1441	13	and	and	CCONJ
ftr-325	1441	14	his	his	PRON
ftr-325	1441	15	family	family	NOUN
ftr-325	1441	16	could	could	AUX
ftr-325	1441	17	live	live	VERB
ftr-325	1441	18	in	in	ADP
ftr-325	1441	19	the	the	DET
ftr-325	1441	20	new	new	ADJ
ftr-325	1441	21	2013	2013	NUM
ftr-325	1441	22	]	]	PUNCT
ftr-325	1441	23	recent	recent	ADJ
ftr-325	1441	24	developments	development	NOUN
ftr-325	1441	25	in	in	ADP
ftr-325	1441	26	federal	federal	ADJ
ftr-325	1441	27	income	income	NOUN
ftr-325	1441	28	taxation	taxation	NOUN
ftr-325	1441	29	573	573	NUM
ftr-325	1441	30	house	house	NOUN
ftr-325	1441	31	after	after	ADP
ftr-325	1441	32	renovations	renovation	NOUN
ftr-325	1441	33	.	.	PUNCT
ftr-325	1442	1	the	the	DET
ftr-325	1442	2	son	son	NOUN
ftr-325	1442	3	and	and	CCONJ
ftr-325	1442	4	his	his	PRON
ftr-325	1442	5	family	family	NOUN
ftr-325	1442	6	worked	work	VERB
ftr-325	1442	7	on	on	ADP
ftr-325	1442	8	the	the	DET
ftr-325	1442	9	house	house	NOUN
ftr-325	1442	10	an	an	DET
ftr-325	1442	11	aggregate	aggregate	NOUN
ftr-325	1442	12	of	of	ADP
ftr-325	1442	13	60	60	NUM
ftr-325	1442	14	hours	hour	NOUN
ftr-325	1442	15	per	per	ADP
ftr-325	1442	16	week	week	NOUN
ftr-325	1442	17	for	for	ADP
ftr-325	1442	18	three	three	NUM
ftr-325	1442	19	months	month	NOUN
ftr-325	1442	20	before	before	ADP
ftr-325	1442	21	moving	move	VERB
ftr-325	1442	22	in	in	ADV
ftr-325	1442	23	.	.	PUNCT
ftr-325	1443	1	the	the	DET
ftr-325	1443	2	son	son	NOUN
ftr-325	1443	3	and	and	CCONJ
ftr-325	1443	4	his	his	PRON
ftr-325	1443	5	family	family	NOUN
ftr-325	1443	6	bore	bear	VERB
ftr-325	1443	7	all	all	PRON
ftr-325	1443	8	of	of	ADP
ftr-325	1443	9	the	the	DET
ftr-325	1443	10	rehabilitation	rehabilitation	NOUN
ftr-325	1443	11	expenses	expense	NOUN
ftr-325	1443	12	;	;	PUNCT
ftr-325	1443	13	their	their	PRON
ftr-325	1443	14	services	service	NOUN
ftr-325	1443	15	were	be	AUX
ftr-325	1443	16	worth	worth	ADJ
ftr-325	1443	17	$	$	SYM
ftr-325	1443	18	3,600	3,600	NUM
ftr-325	1443	19	.	.	PUNCT
ftr-325	1444	1	after	after	ADP
ftr-325	1444	2	three	three	NUM
ftr-325	1444	3	months	month	NOUN
ftr-325	1444	4	of	of	ADP
ftr-325	1444	5	work	work	NOUN
ftr-325	1444	6	,	,	PUNCT
ftr-325	1444	7	the	the	DET
ftr-325	1444	8	son‘s	son‘s	PROPN
ftr-325	1444	9	family	family	NOUN
ftr-325	1444	10	moved	move	VERB
ftr-325	1444	11	-	-	PUNCT
ftr-325	1444	12	in	in	ADV
ftr-325	1444	13	,	,	PUNCT
ftr-325	1444	14	resided	reside	VERB
ftr-325	1444	15	in	in	ADP
ftr-325	1444	16	the	the	DET
ftr-325	1444	17	house	house	NOUN
ftr-325	1444	18	for	for	ADP
ftr-325	1444	19	three	three	NUM
ftr-325	1444	20	years	year	NOUN
ftr-325	1444	21	,	,	PUNCT
ftr-325	1444	22	and	and	CCONJ
ftr-325	1444	23	paid	pay	VERB
ftr-325	1444	24	rent	rent	NOUN
ftr-325	1444	25	that	that	PRON
ftr-325	1444	26	was	be	AUX
ftr-325	1444	27	a	a	DET
ftr-325	1444	28	few	few	ADJ
ftr-325	1444	29	hundred	hundred	NUM
ftr-325	1444	30	dollars	dollar	NOUN
ftr-325	1444	31	per	per	ADP
ftr-325	1444	32	month	month	NOUN
ftr-325	1444	33	less	less	ADJ
ftr-325	1444	34	than	than	ADP
ftr-325	1444	35	the	the	DET
ftr-325	1444	36	fair	fair	ADJ
ftr-325	1444	37	rental	rental	ADJ
ftr-325	1444	38	value	value	NOUN
ftr-325	1444	39	.	.	PUNCT
ftr-325	1445	1	the	the	DET
ftr-325	1445	2	irs	irs	PROPN
ftr-325	1445	3	took	take	VERB
ftr-325	1445	4	the	the	DET
ftr-325	1445	5	position	position	NOUN
ftr-325	1445	6	that	that	SCONJ
ftr-325	1445	7	the	the	DET
ftr-325	1445	8	transaction	transaction	NOUN
ftr-325	1445	9	was	be	AUX
ftr-325	1445	10	not	not	PART
ftr-325	1445	11	a	a	DET
ftr-325	1445	12	§	§	PROPN
ftr-325	1445	13	1031	1031	NUM
ftr-325	1445	14	like	like	ADP
ftr-325	1445	15	-	-	PUNCT
ftr-325	1445	16	kind	kind	NOUN
ftr-325	1445	17	exchange	exchange	NOUN
ftr-325	1445	18	because	because	SCONJ
ftr-325	1445	19	the	the	DET
ftr-325	1445	20	taxpayer	taxpayer	NOUN
ftr-325	1445	21	acquired	acquire	VERB
ftr-325	1445	22	the	the	DET
ftr-325	1445	23	new	new	ADJ
ftr-325	1445	24	house	house	NOUN
ftr-325	1445	25	for	for	ADP
ftr-325	1445	26	personal	personal	ADJ
ftr-325	1445	27	purposes	purpose	NOUN
ftr-325	1445	28	—	—	PUNCT
ftr-325	1445	29	i.e.	i.e.	X
ftr-325	1445	30	,	,	PUNCT
ftr-325	1445	31	―with	―with	ADP
ftr-325	1445	32	the	the	DET
ftr-325	1445	33	intention	intention	NOUN
ftr-325	1445	34	of	of	ADP
ftr-325	1445	35	letting	let	VERB
ftr-325	1445	36	his	his	PRON
ftr-325	1445	37	son	son	NOUN
ftr-325	1445	38	and	and	CCONJ
ftr-325	1445	39	family	family	NOUN
ftr-325	1445	40	live	live	VERB
ftr-325	1445	41	there	there	ADV
ftr-325	1445	42	at	at	ADP
ftr-325	1445	43	below	below	ADP
ftr-325	1445	44	market	market	NOUN
ftr-325	1445	45	rent‖	rent‖	PROPN
ftr-325	1445	46	—	—	PUNCT
ftr-325	1445	47	and	and	CCONJ
ftr-325	1445	48	that	that	SCONJ
ftr-325	1445	49	the	the	DET
ftr-325	1445	50	taxpayer	taxpayer	NOUN
ftr-325	1445	51	thus	thus	ADV
ftr-325	1445	52	must	must	AUX
ftr-325	1445	53	recognize	recognize	VERB
ftr-325	1445	54	gain	gain	NOUN
ftr-325	1445	55	on	on	ADP
ftr-325	1445	56	the	the	DET
ftr-325	1445	57	sale	sale	NOUN
ftr-325	1445	58	.	.	PUNCT
ftr-325	1446	1	the	the	DET
ftr-325	1446	2	tax	tax	NOUN
ftr-325	1446	3	court	court	NOUN
ftr-325	1446	4	(	(	PUNCT
ftr-325	1446	5	judge	judge	PROPN
ftr-325	1446	6	morrison	morrison	PROPN
ftr-325	1446	7	)	)	PUNCT
ftr-325	1446	8	found	find	VERB
ftr-325	1446	9	that	that	SCONJ
ftr-325	1446	10	the	the	DET
ftr-325	1446	11	taxpayer	taxpayer	NOUN
ftr-325	1446	12	had	have	AUX
ftr-325	1446	13	acquired	acquire	VERB
ftr-325	1446	14	the	the	DET
ftr-325	1446	15	new	new	ADJ
ftr-325	1446	16	house	house	NOUN
ftr-325	1446	17	for	for	ADP
ftr-325	1446	18	investment	investment	NOUN
ftr-325	1446	19	purposes	purpose	NOUN
ftr-325	1446	20	and	and	CCONJ
ftr-325	1446	21	that	that	SCONJ
ftr-325	1446	22	the	the	DET
ftr-325	1446	23	transaction	transaction	NOUN
ftr-325	1446	24	thus	thus	ADV
ftr-325	1446	25	qualified	qualified	ADJ
ftr-325	1446	26	as	as	ADP
ftr-325	1446	27	a	a	DET
ftr-325	1446	28	§	§	PROPN
ftr-325	1446	29	1031	1031	NUM
ftr-325	1446	30	like	like	ADP
ftr-325	1446	31	-	-	PUNCT
ftr-325	1446	32	kind	kind	NOUN
ftr-325	1446	33	exchange	exchange	NOUN
ftr-325	1446	34	.	.	PUNCT
ftr-325	1447	1	furthermore	furthermore	ADV
ftr-325	1447	2	,	,	PUNCT
ftr-325	1447	3	the	the	DET
ftr-325	1447	4	limitations	limitation	NOUN
ftr-325	1447	5	on	on	ADP
ftr-325	1447	6	deductions	deduction	NOUN
ftr-325	1447	7	imposed	impose	VERB
ftr-325	1447	8	by	by	ADP
ftr-325	1447	9	§	§	PROPN
ftr-325	1447	10	280a	280a	NOUN
ftr-325	1447	11	did	do	AUX
ftr-325	1447	12	not	not	PART
ftr-325	1447	13	apply	apply	VERB
ftr-325	1447	14	to	to	ADP
ftr-325	1447	15	the	the	DET
ftr-325	1447	16	new	new	ADJ
ftr-325	1447	17	house	house	NOUN
ftr-325	1447	18	rented	rent	VERB
ftr-325	1447	19	to	to	ADP
ftr-325	1447	20	the	the	DET
ftr-325	1447	21	son	son	NOUN
ftr-325	1447	22	.	.	PUNCT
ftr-325	1448	1	pursuant	pursuant	ADJ
ftr-325	1448	2	to	to	ADP
ftr-325	1448	3	§	§	PROPN
ftr-325	1448	4	280a(d)(2	280a(d)(2	NUM
ftr-325	1448	5	)	)	PUNCT
ftr-325	1448	6	,	,	PUNCT
ftr-325	1448	7	a	a	DET
ftr-325	1448	8	taxpayer	taxpayer	NOUN
ftr-325	1448	9	is	be	AUX
ftr-325	1448	10	treated	treat	VERB
ftr-325	1448	11	as	as	ADP
ftr-325	1448	12	using	use	VERB
ftr-325	1448	13	a	a	DET
ftr-325	1448	14	dwelling	dwelling	ADJ
ftr-325	1448	15	unit	unit	NOUN
ftr-325	1448	16	during	during	ADP
ftr-325	1448	17	the	the	DET
ftr-325	1448	18	taxable	taxable	ADJ
ftr-325	1448	19	year	year	NOUN
ftr-325	1448	20	as	as	ADP
ftr-325	1448	21	a	a	DET
ftr-325	1448	22	residence	residence	NOUN
ftr-325	1448	23	if	if	SCONJ
ftr-325	1448	24	the	the	DET
ftr-325	1448	25	taxpayer	taxpayer	NOUN
ftr-325	1448	26	rents	rent	VERB
ftr-325	1448	27	the	the	DET
ftr-325	1448	28	dwelling	dwelling	ADJ
ftr-325	1448	29	unit	unit	NOUN
ftr-325	1448	30	to	to	ADP
ftr-325	1448	31	a	a	DET
ftr-325	1448	32	family	family	NOUN
ftr-325	1448	33	member	member	NOUN
ftr-325	1448	34	,	,	PUNCT
ftr-325	1448	35	unless	unless	SCONJ
ftr-325	1448	36	the	the	DET
ftr-325	1448	37	taxpayer	taxpayer	NOUN
ftr-325	1448	38	rents	rent	VERB
ftr-325	1448	39	the	the	DET
ftr-325	1448	40	dwelling	dwelling	ADJ
ftr-325	1448	41	unit	unit	NOUN
ftr-325	1448	42	to	to	ADP
ftr-325	1448	43	the	the	DET
ftr-325	1448	44	family	family	NOUN
ftr-325	1448	45	member	member	NOUN
ftr-325	1448	46	―at	―at	NOUN
ftr-325	1448	47	a	a	DET
ftr-325	1448	48	fair	fair	ADJ
ftr-325	1448	49	rental‖	rental‖	PROPN
ftr-325	1448	50	and	and	CCONJ
ftr-325	1448	51	for	for	ADP
ftr-325	1448	52	use	use	NOUN
ftr-325	1448	53	as	as	ADP
ftr-325	1448	54	that	that	DET
ftr-325	1448	55	family	family	NOUN
ftr-325	1448	56	member‘s	member‘	VERB
ftr-325	1448	57	principal	principal	ADJ
ftr-325	1448	58	residence	residence	NOUN
ftr-325	1448	59	.	.	PUNCT
ftr-325	1449	1	the	the	DET
ftr-325	1449	2	son	son	NOUN
ftr-325	1449	3	used	use	VERB
ftr-325	1449	4	the	the	DET
ftr-325	1449	5	residence	residence	NOUN
ftr-325	1449	6	as	as	ADP
ftr-325	1449	7	his	his	PRON
ftr-325	1449	8	principal	principal	ADJ
ftr-325	1449	9	residence	residence	NOUN
ftr-325	1449	10	and	and	CCONJ
ftr-325	1449	11	,	,	PUNCT
ftr-325	1449	12	although	although	SCONJ
ftr-325	1449	13	the	the	DET
ftr-325	1449	14	$	$	SYM
ftr-325	1449	15	1,200	1,200	NUM
ftr-325	1449	16	per	per	ADP
ftr-325	1449	17	month	month	NOUN
ftr-325	1449	18	cash	cash	NOUN
ftr-325	1449	19	rent	rent	NOUN
ftr-325	1449	20	was	be	AUX
ftr-325	1449	21	slightly	slightly	ADV
ftr-325	1449	22	below	below	ADP
ftr-325	1449	23	market	market	NOUN
ftr-325	1449	24	,	,	PUNCT
ftr-325	1449	25	it	it	PRON
ftr-325	1449	26	was	be	AUX
ftr-325	1449	27	fair	fair	ADJ
ftr-325	1449	28	rent	rent	NOUN
ftr-325	1449	29	considering	consider	VERB
ftr-325	1449	30	the	the	DET
ftr-325	1449	31	work	work	NOUN
ftr-325	1449	32	that	that	PRON
ftr-325	1449	33	the	the	DET
ftr-325	1449	34	son	son	NOUN
ftr-325	1449	35	had	have	AUX
ftr-325	1449	36	performed	perform	VERB
ftr-325	1449	37	with	with	ADP
ftr-325	1449	38	respect	respect	NOUN
ftr-325	1449	39	to	to	ADP
ftr-325	1449	40	the	the	DET
ftr-325	1449	41	house	house	NOUN
ftr-325	1449	42	.	.	PUNCT
ftr-325	1450	1	thus	thus	ADV
ftr-325	1450	2	the	the	DET
ftr-325	1450	3	§	§	PROPN
ftr-325	1450	4	280a(a	280a(a	PROPN
ftr-325	1450	5	)	)	PUNCT
ftr-325	1450	6	prohibition	prohibition	NOUN
ftr-325	1450	7	of	of	ADP
ftr-325	1450	8	deductions	deduction	NOUN
ftr-325	1450	9	for	for	ADP
ftr-325	1450	10	dwelling	dwelling	ADJ
ftr-325	1450	11	units	unit	NOUN
ftr-325	1450	12	used	use	VERB
ftr-325	1450	13	as	as	ADP
ftr-325	1450	14	residences	residence	NOUN
ftr-325	1450	15	did	do	AUX
ftr-325	1450	16	not	not	PART
ftr-325	1450	17	apply	apply	VERB
ftr-325	1450	18	.	.	PUNCT
ftr-325	1451	1	f.	f.	PROPN
ftr-325	1451	2	section	section	PROPN
ftr-325	1451	3	1033	1033	NUM
ftr-325	1451	4	there	there	PRON
ftr-325	1451	5	were	be	VERB
ftr-325	1451	6	no	no	DET
ftr-325	1451	7	significant	significant	ADJ
ftr-325	1451	8	developments	development	NOUN
ftr-325	1451	9	regarding	regard	VERB
ftr-325	1451	10	this	this	DET
ftr-325	1451	11	topic	topic	NOUN
ftr-325	1451	12	during	during	ADP
ftr-325	1451	13	2012	2012	NUM
ftr-325	1451	14	.	.	PUNCT
ftr-325	1452	1	g.	g.	PROPN
ftr-325	1452	2	section	section	PROPN
ftr-325	1452	3	1035	1035	NUM
ftr-325	1452	4	there	there	PRON
ftr-325	1452	5	were	be	VERB
ftr-325	1452	6	no	no	DET
ftr-325	1452	7	significant	significant	ADJ
ftr-325	1452	8	developments	development	NOUN
ftr-325	1452	9	regarding	regard	VERB
ftr-325	1452	10	this	this	DET
ftr-325	1452	11	topic	topic	NOUN
ftr-325	1452	12	during	during	ADP
ftr-325	1452	13	2012	2012	NUM
ftr-325	1452	14	.	.	PUNCT
ftr-325	1453	1	h.	h.	PROPN
ftr-325	1453	2	miscellaneous	miscellaneous	ADJ
ftr-325	1453	3	1	1	NUM
ftr-325	1453	4	.	.	PUNCT
ftr-325	1454	1	it	it	PRON
ftr-325	1454	2	takes	take	VERB
ftr-325	1454	3	a	a	DET
ftr-325	1454	4	paper	paper	NOUN
ftr-325	1454	5	trail	trail	NOUN
ftr-325	1454	6	to	to	PART
ftr-325	1454	7	prove	prove	VERB
ftr-325	1454	8	that	that	SCONJ
ftr-325	1454	9	stock	stock	NOUN
ftr-325	1454	10	is	be	AUX
ftr-325	1454	11	―qualified	―qualifie	VERB
ftr-325	1454	12	small	small	ADJ
ftr-325	1454	13	business	business	NOUN
ftr-325	1454	14	stock,‖	stock,‖	NOUN
ftr-325	1454	15	but	but	CCONJ
ftr-325	1454	16	a	a	DET
ftr-325	1454	17	bribery	bribery	NOUN
ftr-325	1454	18	attempt	attempt	NOUN
ftr-325	1454	19	by	by	ADP
ftr-325	1454	20	taxpayer‘s	taxpayer‘s	X
ftr-325	1454	21	representative	representative	NOUN
ftr-325	1455	1	[	[	X
ftr-325	1455	2	an	an	DET
ftr-325	1455	3	enrolled	enrolled	ADJ
ftr-325	1455	4	agent	agent	NOUN
ftr-325	1455	5	]	]	PUNCT
ftr-325	1455	6	during	during	ADP
ftr-325	1455	7	the	the	DET
ftr-325	1455	8	audit	audit	NOUN
ftr-325	1455	9	was	be	AUX
ftr-325	1455	10	not	not	PART
ftr-325	1455	11	sufficient	sufficient	ADJ
ftr-325	1455	12	to	to	PART
ftr-325	1455	13	support	support	VERB
ftr-325	1455	14	a	a	DET
ftr-325	1455	15	fraud	fraud	NOUN
ftr-325	1455	16	penalty	penalty	NOUN
ftr-325	1455	17	.	.	PUNCT
ftr-325	1456	1	holmes	holmes	PROPN
ftr-325	1456	2	v.	v.	PROPN
ftr-325	1456	3	commissioner	commissioner	PROPN
ftr-325	1456	4	,	,	PUNCT
ftr-325	1456	5	t.c	t.c	PROPN
ftr-325	1456	6	.	.	PROPN
ftr-325	1456	7	memo	memo	NOUN
ftr-325	1456	8	.	.	PUNCT
ftr-325	1457	1	2012	2012	NUM
ftr-325	1457	2	-	-	SYM
ftr-325	1457	3	251	251	NUM
ftr-325	1457	4	(	(	PUNCT
ftr-325	1457	5	8/30/12	8/30/12	NUM
ftr-325	1457	6	)	)	PUNCT
ftr-325	1457	7	.	.	PUNCT
ftr-325	1458	1	section	section	NOUN
ftr-325	1458	2	1045	1045	NUM
ftr-325	1458	3	provides	provide	VERB
ftr-325	1458	4	for	for	ADP
ftr-325	1458	5	elective	elective	ADJ
ftr-325	1458	6	nonrecognition	nonrecognition	NOUN
ftr-325	1458	7	of	of	ADP
ftr-325	1458	8	capital	capital	NOUN
ftr-325	1458	9	gain	gain	NOUN
ftr-325	1458	10	on	on	ADP
ftr-325	1458	11	the	the	DET
ftr-325	1458	12	sale	sale	NOUN
ftr-325	1458	13	of	of	ADP
ftr-325	1458	14	―qualified	―qualified	ADJ
ftr-325	1458	15	small	small	ADJ
ftr-325	1458	16	business	business	NOUN
ftr-325	1458	17	stock,‖	stock,‖	NOUN
ftr-325	1458	18	as	as	SCONJ
ftr-325	1458	19	defined	define	VERB
ftr-325	1458	20	in	in	ADP
ftr-325	1458	21	§	§	PROPN
ftr-325	1458	22	1202	1202	NUM
ftr-325	1458	23	,	,	PUNCT
ftr-325	1458	24	if	if	SCONJ
ftr-325	1458	25	the	the	DET
ftr-325	1458	26	stock	stock	NOUN
ftr-325	1458	27	has	have	AUX
ftr-325	1458	28	been	be	AUX
ftr-325	1458	29	held	hold	VERB
ftr-325	1458	30	for	for	ADP
ftr-325	1458	31	more	more	ADJ
ftr-325	1458	32	than	than	ADP
ftr-325	1458	33	six	six	NUM
ftr-325	1458	34	months	month	NOUN
ftr-325	1458	35	,	,	PUNCT
ftr-325	1458	36	and	and	CCONJ
ftr-325	1458	37	if	if	SCONJ
ftr-325	1458	38	the	the	DET
ftr-325	1458	39	taxpayer	taxpayer	NOUN
ftr-325	1458	40	purchases	purchase	VERB
ftr-325	1458	41	replacement	replacement	VERB
ftr-325	1458	42	qualified	qualified	ADJ
ftr-325	1458	43	small	small	ADJ
ftr-325	1458	44	business	business	NOUN
ftr-325	1458	45	stock	stock	NOUN
ftr-325	1458	46	within	within	ADP
ftr-325	1458	47	60	60	NUM
ftr-325	1458	48	days	day	NOUN
ftr-325	1458	49	of	of	ADP
ftr-325	1458	50	the	the	DET
ftr-325	1458	51	date	date	NOUN
ftr-325	1458	52	of	of	ADP
ftr-325	1458	53	the	the	DET
ftr-325	1458	54	sale	sale	NOUN
ftr-325	1458	55	.	.	PUNCT
ftr-325	1459	1	the	the	DET
ftr-325	1459	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1459	3	efforts	effort	NOUN
ftr-325	1459	4	to	to	PART
ftr-325	1459	5	defer	defer	VERB
ftr-325	1459	6	gain	gain	NOUN
ftr-325	1459	7	on	on	ADP
ftr-325	1459	8	the	the	DET
ftr-325	1459	9	sale	sale	NOUN
ftr-325	1459	10	of	of	ADP
ftr-325	1459	11	stock	stock	NOUN
ftr-325	1459	12	in	in	ADP
ftr-325	1459	13	this	this	DET
ftr-325	1459	14	case	case	NOUN
ftr-325	1459	15	574	574	NUM
ftr-325	1459	16	florida	florida	PROPN
ftr-325	1459	17	tax	tax	NOUN
ftr-325	1459	18	review	review	NOUN
ftr-325	1460	1	[	[	X
ftr-325	1460	2	vol	vol	NOUN
ftr-325	1460	3	.	.	PUNCT
ftr-325	1460	4	13:10	13:10	NUM
ftr-325	1460	5	failed	fail	VERB
ftr-325	1460	6	.	.	PUNCT
ftr-325	1461	1	the	the	DET
ftr-325	1461	2	tax	tax	NOUN
ftr-325	1461	3	court	court	NOUN
ftr-325	1461	4	(	(	PUNCT
ftr-325	1461	5	judge	judge	PROPN
ftr-325	1461	6	halpern	halpern	PROPN
ftr-325	1461	7	)	)	PUNCT
ftr-325	1461	8	held	hold	VERB
ftr-325	1461	9	that	that	SCONJ
ftr-325	1461	10	§	§	PROPN
ftr-325	1461	11	1045	1045	NUM
ftr-325	1461	12	did	do	AUX
ftr-325	1461	13	not	not	PART
ftr-325	1461	14	apply	apply	VERB
ftr-325	1461	15	because	because	SCONJ
ftr-325	1461	16	,	,	PUNCT
ftr-325	1461	17	among	among	ADP
ftr-325	1461	18	other	other	ADJ
ftr-325	1461	19	reasons	reason	NOUN
ftr-325	1461	20	,	,	PUNCT
ftr-325	1461	21	the	the	DET
ftr-325	1461	22	taxpayer	taxpayer	NOUN
ftr-325	1461	23	failed	fail	VERB
ftr-325	1461	24	to	to	PART
ftr-325	1461	25	prove	prove	VERB
ftr-325	1461	26	that	that	SCONJ
ftr-325	1461	27	(	(	PUNCT
ftr-325	1461	28	1	1	X
ftr-325	1461	29	)	)	PUNCT
ftr-325	1461	30	as	as	SCONJ
ftr-325	1461	31	required	require	VERB
ftr-325	1461	32	by	by	ADP
ftr-325	1461	33	§	§	PROPN
ftr-325	1461	34	1202(c)(1)(b	1202(c)(1)(b	NUM
ftr-325	1461	35	)	)	PUNCT
ftr-325	1461	36	,	,	PUNCT
ftr-325	1461	37	he	he	PRON
ftr-325	1461	38	acquired	acquire	VERB
ftr-325	1461	39	the	the	DET
ftr-325	1461	40	stock	stock	NOUN
ftr-325	1461	41	at	at	ADP
ftr-325	1461	42	its	its	PRON
ftr-325	1461	43	original	original	ADJ
ftr-325	1461	44	issue	issue	NOUN
ftr-325	1461	45	in	in	ADP
ftr-325	1461	46	exchange	exchange	NOUN
ftr-325	1461	47	for	for	ADP
ftr-325	1461	48	money	money	NOUN
ftr-325	1461	49	,	,	PUNCT
ftr-325	1461	50	or	or	CCONJ
ftr-325	1461	51	(	(	PUNCT
ftr-325	1461	52	2	2	NUM
ftr-325	1461	53	)	)	PUNCT
ftr-325	1461	54	as	as	SCONJ
ftr-325	1461	55	required	require	VERB
ftr-325	1461	56	by	by	ADP
ftr-325	1461	57	§	§	PROPN
ftr-325	1461	58	1202(d)(1)(a	1202(d)(1)(a	NUM
ftr-325	1461	59	)	)	PUNCT
ftr-325	1461	60	and	and	CCONJ
ftr-325	1461	61	(	(	PUNCT
ftr-325	1461	62	b	b	NOUN
ftr-325	1461	63	)	)	PUNCT
ftr-325	1461	64	,	,	PUNCT
ftr-325	1461	65	the	the	DET
ftr-325	1461	66	corporation‘s	corporation‘s	PROPN
ftr-325	1461	67	aggregate	aggregate	VERB
ftr-325	1461	68	gross	gross	ADJ
ftr-325	1461	69	assets	asset	NOUN
ftr-325	1461	70	immediately	immediately	ADV
ftr-325	1461	71	after	after	SCONJ
ftr-325	1461	72	the	the	DET
ftr-325	1461	73	stock	stock	NOUN
ftr-325	1461	74	issuance	issuance	NOUN
ftr-325	1461	75	did	do	AUX
ftr-325	1461	76	not	not	PART
ftr-325	1461	77	exceed	exceed	VERB
ftr-325	1461	78	$	$	SYM
ftr-325	1461	79	50	50	NUM
ftr-325	1461	80	million	million	NUM
ftr-325	1461	81	.	.	PUNCT
ftr-325	1462	1	the	the	DET
ftr-325	1462	2	taxpayer	taxpayer	NOUN
ftr-325	1462	3	offered	offer	VERB
ftr-325	1462	4	no	no	DET
ftr-325	1462	5	documentary	documentary	ADJ
ftr-325	1462	6	evidence	evidence	NOUN
ftr-325	1462	7	,	,	PUNCT
ftr-325	1462	8	such	such	ADJ
ftr-325	1462	9	as	as	ADP
ftr-325	1462	10	stock	stock	NOUN
ftr-325	1462	11	certificates	certificate	NOUN
ftr-325	1462	12	or	or	CCONJ
ftr-325	1462	13	book	book	NOUN
ftr-325	1462	14	entries	entry	NOUN
ftr-325	1462	15	from	from	ADP
ftr-325	1462	16	the	the	DET
ftr-325	1462	17	corporation	corporation	NOUN
ftr-325	1462	18	,	,	PUNCT
ftr-325	1462	19	indicating	indicate	VERB
ftr-325	1462	20	from	from	ADP
ftr-325	1462	21	whom	whom	PRON
ftr-325	1462	22	he	he	PRON
ftr-325	1462	23	acquired	acquire	VERB
ftr-325	1462	24	the	the	DET
ftr-325	1462	25	stock	stock	NOUN
ftr-325	1462	26	.	.	PUNCT
ftr-325	1463	1	nor	nor	CCONJ
ftr-325	1463	2	did	do	AUX
ftr-325	1463	3	the	the	DET
ftr-325	1463	4	taxpayer	taxpayer	NOUN
ftr-325	1463	5	introduce	introduce	VERB
ftr-325	1463	6	into	into	ADP
ftr-325	1463	7	evidence	evidence	NOUN
ftr-325	1463	8	corporate	corporate	ADJ
ftr-325	1463	9	balance	balance	NOUN
ftr-325	1463	10	sheets	sheet	NOUN
ftr-325	1463	11	or	or	CCONJ
ftr-325	1463	12	other	other	ADJ
ftr-325	1463	13	financial	financial	ADJ
ftr-325	1463	14	statements	statement	NOUN
ftr-325	1463	15	showing	show	VERB
ftr-325	1463	16	the	the	DET
ftr-325	1463	17	amount	amount	NOUN
ftr-325	1463	18	of	of	ADP
ftr-325	1463	19	cash	cash	NOUN
ftr-325	1463	20	and	and	CCONJ
ftr-325	1463	21	property	property	NOUN
ftr-325	1463	22	held	hold	VERB
ftr-325	1463	23	by	by	ADP
ftr-325	1463	24	the	the	DET
ftr-325	1463	25	corporation	corporation	NOUN
ftr-325	1463	26	before	before	ADV
ftr-325	1463	27	and	and	CCONJ
ftr-325	1463	28	immediately	immediately	ADV
ftr-325	1463	29	after	after	ADP
ftr-325	1463	30	each	each	DET
ftr-325	1463	31	date	date	NOUN
ftr-325	1463	32	he	he	PRON
ftr-325	1463	33	acquired	acquire	VERB
ftr-325	1463	34	stock	stock	NOUN
ftr-325	1463	35	.	.	PUNCT
ftr-325	1463	36			PUNCT
ftr-325	1464	1	even	even	ADV
ftr-325	1464	2	though	though	SCONJ
ftr-325	1464	3	the	the	DET
ftr-325	1464	4	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1464	5	return	return	NOUN
ftr-325	1464	6	preparer	preparer	NOUN
ftr-325	1464	7	/	/	SYM
ftr-325	1464	8	representative	representative	NOUN
ftr-325	1464	9	during	during	ADP
ftr-325	1464	10	the	the	DET
ftr-325	1464	11	audit	audit	NOUN
ftr-325	1464	12	,	,	PUNCT
ftr-325	1464	13	an	an	DET
ftr-325	1464	14	enrolled	enrol	VERB
ftr-325	1464	15	agent	agent	NOUN
ftr-325	1464	16	,	,	PUNCT
ftr-325	1464	17	attempted	attempt	VERB
ftr-325	1464	18	to	to	PART
ftr-325	1464	19	bribe	bribe	VERB
ftr-325	1464	20	the	the	DET
ftr-325	1464	21	revenue	revenue	NOUN
ftr-325	1464	22	agent	agent	NOUN
ftr-325	1464	23	conducting	conduct	VERB
ftr-325	1464	24	the	the	DET
ftr-325	1464	25	audit	audit	NOUN
ftr-325	1464	26	,	,	PUNCT
ftr-325	1464	27	behavior	behavior	NOUN
ftr-325	1464	28	that	that	PRON
ftr-325	1464	29	judge	judge	VERB
ftr-325	1464	30	halpern	halpern	PROPN
ftr-325	1464	31	described	describe	VERB
ftr-325	1464	32	as	as	ADP
ftr-325	1464	33	―highly	―highly	ADV
ftr-325	1464	34	inappropriate,‖	inappropriate,‖	ADP
ftr-325	1464	35	such	such	ADJ
ftr-325	1464	36	behavior	behavior	NOUN
ftr-325	1464	37	was	be	AUX
ftr-325	1464	38	not	not	PART
ftr-325	1464	39	sufficient	sufficient	ADJ
ftr-325	1464	40	to	to	PART
ftr-325	1464	41	support	support	VERB
ftr-325	1464	42	imposition	imposition	NOUN
ftr-325	1464	43	of	of	ADP
ftr-325	1464	44	a	a	DET
ftr-325	1464	45	fraud	fraud	NOUN
ftr-325	1464	46	penalty	penalty	NOUN
ftr-325	1464	47	,	,	PUNCT
ftr-325	1464	48	because	because	SCONJ
ftr-325	1464	49	,	,	PUNCT
ftr-325	1464	50	among	among	ADP
ftr-325	1464	51	other	other	ADJ
ftr-325	1464	52	facts	fact	NOUN
ftr-325	1464	53	,	,	PUNCT
ftr-325	1464	54	the	the	DET
ftr-325	1464	55	record	record	NOUN
ftr-325	1464	56	was	be	AUX
ftr-325	1464	57	―devoid	―devoid	PRON
ftr-325	1464	58	of	of	ADP
ftr-325	1464	59	evidence	evidence	NOUN
ftr-325	1464	60	indicating	indicate	VERB
ftr-325	1464	61	that	that	SCONJ
ftr-325	1464	62	mr	mr	PROPN
ftr-325	1464	63	.	.	PROPN
ftr-325	1464	64	afshar‘s	afshar‘s	ADJ
ftr-325	1464	65	actions	action	NOUN
ftr-325	1464	66	towards	towards	ADP
ftr-325	1464	67	agent	agent	NOUN
ftr-325	1464	68	mahamoud	mahamoud	NOUN
ftr-325	1464	69	,	,	PUNCT
ftr-325	1464	70	while	while	SCONJ
ftr-325	1464	71	highly	highly	ADV
ftr-325	1464	72	inappropriate	inappropriate	ADJ
ftr-325	1464	73	,	,	PUNCT
ftr-325	1464	74	were	be	AUX
ftr-325	1464	75	part	part	NOUN
ftr-325	1464	76	of	of	ADP
ftr-325	1464	77	petitioner‘s	petitioner‘s	PROPN
ftr-325	1464	78	scheme	scheme	NOUN
ftr-325	1464	79	of	of	ADP
ftr-325	1464	80	tax	tax	NOUN
ftr-325	1464	81	evasion	evasion	NOUN
ftr-325	1464	82	initiated	initiate	VERB
ftr-325	1464	83	at	at	ADP
ftr-325	1464	84	the	the	DET
ftr-325	1464	85	time	time	NOUN
ftr-325	1464	86	of	of	ADP
ftr-325	1464	87	filing	file	VERB
ftr-325	1464	88	the	the	DET
ftr-325	1464	89	subject	subject	ADJ
ftr-325	1464	90	tax	tax	NOUN
ftr-325	1464	91	returns	return	NOUN
ftr-325	1464	92	.	.	PUNCT
ftr-325	1465	1	as	as	SCONJ
ftr-325	1465	2	we	we	PRON
ftr-325	1465	3	have	have	AUX
ftr-325	1465	4	stated	state	VERB
ftr-325	1465	5	above	above	ADV
ftr-325	1465	6	,	,	PUNCT
ftr-325	1465	7	it	it	PRON
ftr-325	1465	8	seems	seem	VERB
ftr-325	1465	9	more	more	ADV
ftr-325	1465	10	likely	likely	ADJ
ftr-325	1465	11	that	that	SCONJ
ftr-325	1465	12	mr	mr	PROPN
ftr-325	1465	13	.	.	PROPN
ftr-325	1465	14	afshar‘s	afshar‘s	ADJ
ftr-325	1465	15	actions	action	NOUN
ftr-325	1465	16	were	be	AUX
ftr-325	1465	17	a	a	DET
ftr-325	1465	18	continuation	continuation	NOUN
ftr-325	1465	19	of	of	ADP
ftr-325	1465	20	his	his	PRON
ftr-325	1465	21	attempt	attempt	NOUN
ftr-325	1465	22	at	at	ADP
ftr-325	1465	23	mitigating	mitigate	VERB
ftr-325	1465	24	the	the	DET
ftr-325	1465	25	tax	tax	NOUN
ftr-325	1465	26	preparation	preparation	NOUN
ftr-325	1465	27	errors.‖	errors.‖	NOUN
ftr-325	1465	28			NOUN
ftr-325	1465	29	compare	compare	PROPN
ftr-325	1465	30	:	:	PUNCT
ftr-325	1465	31	the	the	DET
ftr-325	1465	32	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1465	33	conduct	conduct	NOUN
ftr-325	1465	34	was	be	AUX
ftr-325	1465	35	not	not	PART
ftr-325	1465	36	fraudulent	fraudulent	ADJ
ftr-325	1465	37	,	,	PUNCT
ftr-325	1465	38	but	but	CCONJ
ftr-325	1465	39	maybe	maybe	ADV
ftr-325	1465	40	he	he	PRON
ftr-325	1465	41	wasn‘t	wasn‘t	VERB
ftr-325	1465	42	an	an	DET
ftr-325	1465	43	innocent	innocent	ADJ
ftr-325	1465	44	babe	babe	NOUN
ftr-325	1465	45	in	in	ADP
ftr-325	1465	46	the	the	DET
ftr-325	1465	47	woods	wood	NOUN
ftr-325	1465	48	either	either	ADV
ftr-325	1465	49	.	.	PUNCT
ftr-325	1466	1	the	the	DET
ftr-325	1466	2	return	return	NOUN
ftr-325	1466	3	was	be	AUX
ftr-325	1466	4	fraudulent	fraudulent	ADJ
ftr-325	1466	5	even	even	ADV
ftr-325	1466	6	though	though	SCONJ
ftr-325	1466	7	the	the	DET
ftr-325	1466	8	taxpayer	taxpayer	NOUN
ftr-325	1466	9	did	do	AUX
ftr-325	1466	10	not	not	PART
ftr-325	1466	11	know	know	VERB
ftr-325	1466	12	it	it	PRON
ftr-325	1466	13	.	.	PUNCT
ftr-325	1467	1	allen	allen	PROPN
ftr-325	1467	2	v.	v.	PROPN
ftr-325	1467	3	commissioner	commissioner	PROPN
ftr-325	1467	4	,	,	PUNCT
ftr-325	1467	5	128	128	NUM
ftr-325	1467	6	t.c	t.c	PROPN
ftr-325	1467	7	.	.	PROPN
ftr-325	1467	8	37	37	NUM
ftr-325	1467	9	(	(	PUNCT
ftr-325	1467	10	3/5/07	3/5/07	NUM
ftr-325	1467	11	)	)	PUNCT
ftr-325	1467	12	.	.	PUNCT
ftr-325	1468	1	judge	judge	PROPN
ftr-325	1468	2	kroupa	kroupa	PROPN
ftr-325	1468	3	held	hold	VERB
ftr-325	1468	4	that	that	SCONJ
ftr-325	1468	5	the	the	DET
ftr-325	1468	6	statute	statute	NOUN
ftr-325	1468	7	of	of	ADP
ftr-325	1468	8	limitations	limitation	NOUN
ftr-325	1468	9	for	for	ADP
ftr-325	1468	10	a	a	DET
ftr-325	1468	11	fraudulent	fraudulent	ADJ
ftr-325	1468	12	return	return	NOUN
ftr-325	1468	13	is	be	AUX
ftr-325	1468	14	extended	extend	VERB
ftr-325	1468	15	under	under	ADP
ftr-325	1468	16	§	§	PROPN
ftr-325	1468	17	6501(c)(1	6501(c)(1	NOUN
ftr-325	1468	18	)	)	PUNCT
ftr-325	1468	19	,	,	PUNCT
ftr-325	1468	20	even	even	ADV
ftr-325	1468	21	though	though	SCONJ
ftr-325	1468	22	it	it	PRON
ftr-325	1468	23	was	be	AUX
ftr-325	1468	24	solely	solely	ADV
ftr-325	1468	25	the	the	DET
ftr-325	1468	26	return	return	NOUN
ftr-325	1468	27	preparer	preparer	NOUN
ftr-325	1468	28	,	,	PUNCT
ftr-325	1468	29	rather	rather	ADV
ftr-325	1468	30	than	than	ADP
ftr-325	1468	31	the	the	DET
ftr-325	1468	32	taxpayer	taxpayer	NOUN
ftr-325	1468	33	,	,	PUNCT
ftr-325	1468	34	who	who	PRON
ftr-325	1468	35	had	have	VERB
ftr-325	1468	36	the	the	DET
ftr-325	1468	37	intent	intent	NOUN
ftr-325	1468	38	to	to	PART
ftr-325	1468	39	evade	evade	VERB
ftr-325	1468	40	tax	tax	NOUN
ftr-325	1468	41	.	.	PUNCT
ftr-325	1469	1	the	the	DET
ftr-325	1469	2	taxpayer	taxpayer	NOUN
ftr-325	1469	3	was	be	AUX
ftr-325	1469	4	a	a	DET
ftr-325	1469	5	truck	truck	NOUN
ftr-325	1469	6	driver	driver	NOUN
ftr-325	1469	7	who	who	PRON
ftr-325	1469	8	filed	file	VERB
ftr-325	1469	9	timely	timely	ADJ
ftr-325	1469	10	returns	return	NOUN
ftr-325	1469	11	for	for	ADP
ftr-325	1469	12	the	the	DET
ftr-325	1469	13	years	year	NOUN
ftr-325	1469	14	at	at	ADP
ftr-325	1469	15	issue	issue	NOUN
ftr-325	1469	16	.	.	PUNCT
ftr-325	1470	1	he	he	PRON
ftr-325	1470	2	gave	give	VERB
ftr-325	1470	3	his	his	PRON
ftr-325	1470	4	form	form	NOUN
ftr-325	1470	5	w-2	w-2	NOUN
ftr-325	1470	6	,	,	PUNCT
ftr-325	1470	7	401(k	401(k	NOUN
ftr-325	1470	8	)	)	PUNCT
ftr-325	1470	9	statement	statement	NOUN
ftr-325	1470	10	,	,	PUNCT
ftr-325	1470	11	mortgage	mortgage	NOUN
ftr-325	1470	12	interest	interest	NOUN
ftr-325	1470	13	statement	statement	NOUN
ftr-325	1470	14	,	,	PUNCT
ftr-325	1470	15	and	and	CCONJ
ftr-325	1470	16	other	other	ADJ
ftr-325	1470	17	relevant	relevant	ADJ
ftr-325	1470	18	documents	document	NOUN
ftr-325	1470	19	to	to	ADP
ftr-325	1470	20	his	his	PRON
ftr-325	1470	21	return	return	NOUN
ftr-325	1470	22	preparer	preparer	NOUN
ftr-325	1470	23	(	(	PUNCT
ftr-325	1470	24	goosby	goosby	PROPN
ftr-325	1470	25	)	)	PUNCT
ftr-325	1470	26	who	who	PRON
ftr-325	1470	27	prepared	prepare	VERB
ftr-325	1470	28	the	the	DET
ftr-325	1470	29	returns	return	NOUN
ftr-325	1470	30	and	and	CCONJ
ftr-325	1470	31	filed	file	VERB
ftr-325	1470	32	them	they	PRON
ftr-325	1470	33	.	.	PUNCT
ftr-325	1471	1	as	as	SCONJ
ftr-325	1471	2	prepared	prepare	VERB
ftr-325	1471	3	by	by	ADP
ftr-325	1471	4	goosby	goosby	NOUN
ftr-325	1471	5	,	,	PUNCT
ftr-325	1471	6	the	the	DET
ftr-325	1471	7	returns	return	NOUN
ftr-325	1471	8	claimed	claim	VERB
ftr-325	1471	9	false	false	ADJ
ftr-325	1471	10	and	and	CCONJ
ftr-325	1471	11	fraudulent	fraudulent	ADJ
ftr-325	1471	12	itemized	itemize	VERB
ftr-325	1471	13	deductions	deduction	NOUN
ftr-325	1471	14	for	for	ADP
ftr-325	1471	15	charitable	charitable	ADJ
ftr-325	1471	16	contributions	contribution	NOUN
ftr-325	1471	17	,	,	PUNCT
ftr-325	1471	18	meals	meal	NOUN
ftr-325	1471	19	and	and	CCONJ
ftr-325	1471	20	entertainment	entertainment	NOUN
ftr-325	1471	21	,	,	PUNCT
ftr-325	1471	22	and	and	CCONJ
ftr-325	1471	23	pager	pager	NOUN
ftr-325	1471	24	and	and	CCONJ
ftr-325	1471	25	computer	computer	NOUN
ftr-325	1471	26	expenses	expense	NOUN
ftr-325	1471	27	,	,	PUNCT
ftr-325	1471	28	as	as	ADV
ftr-325	1471	29	well	well	ADV
ftr-325	1471	30	as	as	ADP
ftr-325	1471	31	various	various	ADJ
ftr-325	1471	32	other	other	ADJ
ftr-325	1471	33	expenses	expense	NOUN
ftr-325	1471	34	.	.	PUNCT
ftr-325	1472	1	the	the	DET
ftr-325	1472	2	taxpayer	taxpayer	NOUN
ftr-325	1472	3	received	receive	VERB
ftr-325	1472	4	complete	complete	ADJ
ftr-325	1472	5	copies	copy	NOUN
ftr-325	1472	6	of	of	ADP
ftr-325	1472	7	the	the	DET
ftr-325	1472	8	returns	return	NOUN
ftr-325	1472	9	for	for	ADP
ftr-325	1472	10	the	the	DET
ftr-325	1472	11	years	year	NOUN
ftr-325	1472	12	at	at	ADP
ftr-325	1472	13	issue	issue	NOUN
ftr-325	1472	14	after	after	SCONJ
ftr-325	1472	15	they	they	PRON
ftr-325	1472	16	had	have	AUX
ftr-325	1472	17	been	be	AUX
ftr-325	1472	18	filed	file	VERB
ftr-325	1472	19	,	,	PUNCT
ftr-325	1472	20	but	but	CCONJ
ftr-325	1472	21	he	he	PRON
ftr-325	1472	22	did	do	AUX
ftr-325	1472	23	not	not	PART
ftr-325	1472	24	file	file	VERB
ftr-325	1472	25	any	any	DET
ftr-325	1472	26	amended	amend	VERB
ftr-325	1472	27	tax	tax	NOUN
ftr-325	1472	28	returns	return	NOUN
ftr-325	1472	29	.	.	PUNCT
ftr-325	1473	1	judge	judge	PROPN
ftr-325	1473	2	kroupa	kroupa	PROPN
ftr-325	1473	3	reasoned	reason	VERB
ftr-325	1473	4	as	as	SCONJ
ftr-325	1473	5	follows	follow	VERB
ftr-325	1473	6	:	:	PUNCT
ftr-325	1473	7	we	we	PRON
ftr-325	1473	8	do	do	AUX
ftr-325	1473	9	not	not	PART
ftr-325	1473	10	find	find	VERB
ftr-325	1473	11	it	it	PRON
ftr-325	1473	12	unduly	unduly	ADV
ftr-325	1473	13	burdensome	burdensome	ADJ
ftr-325	1473	14	for	for	SCONJ
ftr-325	1473	15	taxpayers	taxpayer	NOUN
ftr-325	1473	16	to	to	PART
ftr-325	1473	17	review	review	VERB
ftr-325	1473	18	their	their	PRON
ftr-325	1473	19	returns	return	NOUN
ftr-325	1473	20	for	for	ADP
ftr-325	1473	21	items	item	NOUN
ftr-325	1473	22	that	that	PRON
ftr-325	1473	23	are	be	AUX
ftr-325	1473	24	obviously	obviously	ADV
ftr-325	1473	25	false	false	ADJ
ftr-325	1473	26	or	or	CCONJ
ftr-325	1473	27	incorrect	incorrect	ADJ
ftr-325	1473	28	.	.	PUNCT
ftr-325	1474	1	it	it	PRON
ftr-325	1474	2	is	be	AUX
ftr-325	1474	3	every	every	DET
ftr-325	1474	4	taxpayer	taxpayer	NOUN
ftr-325	1474	5	's	's	PART
ftr-325	1474	6	obligation	obligation	NOUN
ftr-325	1474	7	.	.	PUNCT
ftr-325	1475	1	petitioner	petitioner	NOUN
ftr-325	1475	2	can	can	AUX
ftr-325	1475	3	not	not	PART
ftr-325	1475	4	hide	hide	VERB
ftr-325	1475	5	behind	behind	ADP
ftr-325	1475	6	an	an	DET
ftr-325	1475	7	agent‘s	agent‘s	NOUN
ftr-325	1475	8	fraudulent	fraudulent	ADJ
ftr-325	1475	9	preparation	preparation	NOUN
ftr-325	1475	10	of	of	ADP
ftr-325	1475	11	his	his	PRON
ftr-325	1475	12	returns	return	NOUN
ftr-325	1475	13	and	and	CCONJ
ftr-325	1475	14	escape	escape	VERB
ftr-325	1475	15	paying	pay	VERB
ftr-325	1475	16	tax	tax	NOUN
ftr-325	1475	17	if	if	SCONJ
ftr-325	1475	18	the	the	DET
ftr-325	1475	19	government	government	NOUN
ftr-325	1475	20	is	be	AUX
ftr-325	1475	21	unable	unable	ADJ
ftr-325	1475	22	to	to	PART
ftr-325	1475	23	investigate	investigate	VERB
ftr-325	1475	24	fully	fully	ADV
ftr-325	1475	25	the	the	DET
ftr-325	1475	26	fraud	fraud	NOUN
ftr-325	1475	27	within	within	ADP
ftr-325	1475	28	the	the	DET
ftr-325	1475	29	limitations	limitation	NOUN
ftr-325	1475	30	period	period	NOUN
ftr-325	1475	31	.	.	PUNCT
ftr-325	1476	1	2013	2013	NUM
ftr-325	1476	2	]	]	PUNCT
ftr-325	1476	3	recent	recent	ADJ
ftr-325	1476	4	developments	development	NOUN
ftr-325	1476	5	in	in	ADP
ftr-325	1476	6	federal	federal	ADJ
ftr-325	1476	7	income	income	NOUN
ftr-325	1476	8	taxation	taxation	NOUN
ftr-325	1476	9	575	575	NUM
ftr-325	1476	10			NOUN
ftr-325	1477	1	she	she	PRON
ftr-325	1477	2	further	far	ADV
ftr-325	1477	3	noted	note	VERB
ftr-325	1477	4	that	that	SCONJ
ftr-325	1477	5	the	the	DET
ftr-325	1477	6	irs	irs	PROPN
ftr-325	1477	7	was	be	AUX
ftr-325	1477	8	seeking	seek	VERB
ftr-325	1477	9	to	to	PART
ftr-325	1477	10	collect	collect	VERB
ftr-325	1477	11	only	only	ADV
ftr-325	1477	12	the	the	DET
ftr-325	1477	13	deficiency	deficiency	NOUN
ftr-325	1477	14	(	(	PUNCT
ftr-325	1477	15	and	and	CCONJ
ftr-325	1477	16	interest	interest	NOUN
ftr-325	1477	17	)	)	PUNCT
ftr-325	1477	18	from	from	ADP
ftr-325	1477	19	the	the	DET
ftr-325	1477	20	taxpayer	taxpayer	NOUN
ftr-325	1477	21	.	.	PUNCT
ftr-325	1478	1	iv	iv	X
ftr-325	1478	2	.	.	PUNCT
ftr-325	1478	3	compensation	compensation	NOUN
ftr-325	1478	4	issues	issue	NOUN
ftr-325	1478	5	a.	a.	NOUN
ftr-325	1478	6	fringe	fringe	NOUN
ftr-325	1478	7	benefits	benefit	NOUN
ftr-325	1478	8	1	1	NUM
ftr-325	1478	9	.	.	PUNCT
ftr-325	1479	1	the	the	DET
ftr-325	1479	2	irs	irs	PROPN
ftr-325	1479	3	modifies	modify	VERB
ftr-325	1479	4	guidance	guidance	NOUN
ftr-325	1479	5	on	on	ADP
ftr-325	1479	6	reporting	reporting	NOUN
ftr-325	1479	7	of	of	ADP
ftr-325	1479	8	employer	employer	NOUN
ftr-325	1479	9	-	-	PUNCT
ftr-325	1479	10	provided	provide	VERB
ftr-325	1479	11	healthcare	healthcare	NOUN
ftr-325	1479	12	coverage	coverage	NOUN
ftr-325	1479	13	despite	despite	SCONJ
ftr-325	1479	14	the	the	DET
ftr-325	1479	15	fact	fact	NOUN
ftr-325	1479	16	that	that	SCONJ
ftr-325	1479	17	the	the	DET
ftr-325	1479	18	amounts	amount	NOUN
ftr-325	1479	19	reported	report	VERB
ftr-325	1479	20	have	have	AUX
ftr-325	1479	21	no	no	DET
ftr-325	1479	22	relevance	relevance	NOUN
ftr-325	1479	23	whatsoever	whatsoever	ADV
ftr-325	1479	24	to	to	AUX
ftr-325	1479	25	anyone‘s	anyone‘s	VERB
ftr-325	1479	26	taxes	taxis	NOUN
ftr-325	1479	27	.	.	PUNCT
ftr-325	1480	1	notice	notice	VERB
ftr-325	1480	2	2012	2012	NUM
ftr-325	1480	3	-	-	SYM
ftr-325	1480	4	9	9	NUM
ftr-325	1480	5	;	;	PUNCT
ftr-325	1480	6	2012	2012	NUM
ftr-325	1480	7	-	-	SYM
ftr-325	1480	8	4	4	NUM
ftr-325	1480	9	i.r.b	i.r.b	NOUN
ftr-325	1480	10	.	.	PUNCT
ftr-325	1481	1	315	315	NUM
ftr-325	1481	2	(	(	PUNCT
ftr-325	1481	3	1/3/12	1/3/12	NUM
ftr-325	1481	4	)	)	PUNCT
ftr-325	1481	5	,	,	PUNCT
ftr-325	1481	6	superseding	supersede	VERB
ftr-325	1481	7	notice	notice	NOUN
ftr-325	1481	8	2011	2011	NUM
ftr-325	1481	9	-	-	SYM
ftr-325	1481	10	28	28	NUM
ftr-325	1481	11	,	,	PUNCT
ftr-325	1481	12	2011	2011	NUM
ftr-325	1481	13	-	-	SYM
ftr-325	1481	14	16	16	NUM
ftr-325	1481	15	i.r.b	i.r.b	NOUN
ftr-325	1481	16	.	.	PUNCT
ftr-325	1482	1	656	656	NUM
ftr-325	1482	2	.	.	PUNCT
ftr-325	1483	1	the	the	DET
ftr-325	1483	2	irs	irs	PROPN
ftr-325	1483	3	has	have	AUX
ftr-325	1483	4	issued	issue	VERB
ftr-325	1483	5	interim	interim	ADJ
ftr-325	1483	6	guidance	guidance	NOUN
ftr-325	1483	7	on	on	ADP
ftr-325	1483	8	informational	informational	ADJ
ftr-325	1483	9	reporting	reporting	NOUN
ftr-325	1483	10	to	to	ADP
ftr-325	1483	11	employees	employee	NOUN
ftr-325	1483	12	of	of	ADP
ftr-325	1483	13	the	the	DET
ftr-325	1483	14	cost	cost	NOUN
ftr-325	1483	15	of	of	ADP
ftr-325	1483	16	their	their	PRON
ftr-325	1483	17	group	group	NOUN
ftr-325	1483	18	health	health	NOUN
ftr-325	1483	19	insurance	insurance	NOUN
ftr-325	1483	20	coverage	coverage	NOUN
ftr-325	1483	21	under	under	ADP
ftr-325	1483	22	§	§	PROPN
ftr-325	1483	23	6051(a)(14	6051(a)(14	PROPN
ftr-325	1483	24	)	)	PUNCT
ftr-325	1483	25	.	.	PUNCT
ftr-325	1484	1	the	the	DET
ftr-325	1484	2	notice	notice	NOUN
ftr-325	1484	3	includes	include	VERB
ftr-325	1484	4	the	the	DET
ftr-325	1484	5	following	follow	VERB
ftr-325	1484	6	statement	statement	NOUN
ftr-325	1484	7	:	:	PUNCT
ftr-325	1484	8	―this	―this	DET
ftr-325	1484	9	reporting	reporting	NOUN
ftr-325	1484	10	to	to	ADP
ftr-325	1484	11	employees	employee	NOUN
ftr-325	1484	12	is	be	AUX
ftr-325	1484	13	for	for	ADP
ftr-325	1484	14	their	their	PRON
ftr-325	1484	15	information	information	NOUN
ftr-325	1484	16	only	only	ADV
ftr-325	1484	17	.	.	PUNCT
ftr-325	1485	1	the	the	DET
ftr-325	1485	2	reporting	reporting	NOUN
ftr-325	1485	3	is	be	AUX
ftr-325	1485	4	intended	intend	VERB
ftr-325	1485	5	to	to	PART
ftr-325	1485	6	inform	inform	VERB
ftr-325	1485	7	them	they	PRON
ftr-325	1485	8	of	of	ADP
ftr-325	1485	9	the	the	DET
ftr-325	1485	10	cost	cost	NOUN
ftr-325	1485	11	of	of	ADP
ftr-325	1485	12	their	their	PRON
ftr-325	1485	13	health	health	NOUN
ftr-325	1485	14	care	care	NOUN
ftr-325	1485	15	coverage	coverage	NOUN
ftr-325	1485	16	,	,	PUNCT
ftr-325	1485	17	and	and	CCONJ
ftr-325	1485	18	does	do	AUX
ftr-325	1485	19	not	not	PART
ftr-325	1485	20	cause	cause	VERB
ftr-325	1485	21	excludable	excludable	ADJ
ftr-325	1485	22	employer	employer	NOUN
ftr-325	1485	23	-	-	PUNCT
ftr-325	1485	24	provided	provide	VERB
ftr-325	1485	25	health	health	NOUN
ftr-325	1485	26	care	care	NOUN
ftr-325	1485	27	coverage	coverage	NOUN
ftr-325	1485	28	to	to	PART
ftr-325	1485	29	become	become	VERB
ftr-325	1485	30	taxable	taxable	ADJ
ftr-325	1485	31	.	.	PUNCT
ftr-325	1486	1	nothing	nothing	PRON
ftr-325	1486	2	in	in	ADP
ftr-325	1486	3	§	§	PROPN
ftr-325	1486	4	6051(a)(14	6051(a)(14	PROPN
ftr-325	1486	5	)	)	PUNCT
ftr-325	1486	6	,	,	PUNCT
ftr-325	1486	7	this	this	DET
ftr-325	1486	8	notice	notice	NOUN
ftr-325	1486	9	,	,	PUNCT
ftr-325	1486	10	or	or	CCONJ
ftr-325	1486	11	the	the	DET
ftr-325	1486	12	additional	additional	ADJ
ftr-325	1486	13	guidance	guidance	NOUN
ftr-325	1486	14	that	that	PRON
ftr-325	1486	15	is	be	AUX
ftr-325	1486	16	contemplated	contemplate	VERB
ftr-325	1486	17	under	under	ADP
ftr-325	1486	18	§	§	PROPN
ftr-325	1486	19	6051(a)(14	6051(a)(14	PROPN
ftr-325	1486	20	)	)	PUNCT
ftr-325	1486	21	,	,	PUNCT
ftr-325	1486	22	causes	cause	VERB
ftr-325	1486	23	or	or	CCONJ
ftr-325	1486	24	will	will	AUX
ftr-325	1486	25	cause	cause	VERB
ftr-325	1486	26	otherwise	otherwise	ADV
ftr-325	1486	27	excludable	excludable	ADJ
ftr-325	1486	28	employer	employer	NOUN
ftr-325	1486	29	-	-	PUNCT
ftr-325	1486	30	provided	provide	VERB
ftr-325	1486	31	health	health	NOUN
ftr-325	1486	32	care	care	NOUN
ftr-325	1486	33	coverage	coverage	NOUN
ftr-325	1486	34	to	to	PART
ftr-325	1486	35	become	become	VERB
ftr-325	1486	36	taxable.‖	taxable.‖	NOUN
ftr-325	1486	37	2	2	NUM
ftr-325	1486	38	.	.	PUNCT
ftr-325	1487	1	the	the	DET
ftr-325	1487	2	irs	irs	PROPN
ftr-325	1487	3	began	begin	VERB
ftr-325	1487	4	ramping	ramp	VERB
ftr-325	1487	5	up	up	ADP
ftr-325	1487	6	for	for	ADP
ftr-325	1487	7	the	the	DET
ftr-325	1487	8	patient	patient	NOUN
ftr-325	1487	9	protection	protection	NOUN
ftr-325	1487	10	and	and	CCONJ
ftr-325	1487	11	affordable	affordable	ADJ
ftr-325	1487	12	care	care	NOUN
ftr-325	1487	13	act	act	NOUN
ftr-325	1487	14	even	even	ADV
ftr-325	1487	15	before	before	SCONJ
ftr-325	1487	16	the	the	DET
ftr-325	1487	17	supreme	supreme	PROPN
ftr-325	1487	18	court	court	PROPN
ftr-325	1487	19	upheld	uphold	VERB
ftr-325	1487	20	it	it	PRON
ftr-325	1487	21	.	.	PUNCT
ftr-325	1488	1	notice	notice	VERB
ftr-325	1488	2	2012	2012	NUM
ftr-325	1488	3	-	-	SYM
ftr-325	1488	4	17	17	NUM
ftr-325	1488	5	,	,	PUNCT
ftr-325	1488	6	2012	2012	NUM
ftr-325	1488	7	-	-	SYM
ftr-325	1488	8	9	9	NUM
ftr-325	1488	9	i.r.b	i.r.b	NOUN
ftr-325	1488	10	.	.	PUNCT
ftr-325	1489	1	430	430	NUM
ftr-325	1489	2	(	(	PUNCT
ftr-325	1489	3	2/9/12	2/9/12	NUM
ftr-325	1489	4	)	)	PUNCT
ftr-325	1489	5	.	.	PUNCT
ftr-325	1490	1	the	the	DET
ftr-325	1490	2	irs	irs	PROPN
ftr-325	1490	3	(	(	PUNCT
ftr-325	1490	4	along	along	ADP
ftr-325	1490	5	with	with	ADP
ftr-325	1490	6	the	the	DET
ftr-325	1490	7	labor	labor	PROPN
ftr-325	1490	8	department	department	PROPN
ftr-325	1490	9	and	and	CCONJ
ftr-325	1490	10	department	department	PROPN
ftr-325	1490	11	of	of	ADP
ftr-325	1490	12	health	health	PROPN
ftr-325	1490	13	and	and	CCONJ
ftr-325	1490	14	human	human	PROPN
ftr-325	1490	15	services	service	NOUN
ftr-325	1490	16	)	)	PUNCT
ftr-325	1490	17	has	have	AUX
ftr-325	1490	18	issued	issue	VERB
ftr-325	1490	19	guidance	guidance	NOUN
ftr-325	1490	20	in	in	ADP
ftr-325	1490	21	q-&-a	q-&-a	NOUN
ftr-325	1490	22	format	format	NOUN
ftr-325	1490	23	that	that	PRON
ftr-325	1490	24	is	be	AUX
ftr-325	1490	25	intended	intend	VERB
ftr-325	1490	26	to	to	PART
ftr-325	1490	27	identify	identify	VERB
ftr-325	1490	28	likely	likely	ADJ
ftr-325	1490	29	direction	direction	NOUN
ftr-325	1490	30	and	and	CCONJ
ftr-325	1490	31	scope	scope	NOUN
ftr-325	1490	32	of	of	ADP
ftr-325	1490	33	future	future	ADJ
ftr-325	1490	34	regulations	regulation	NOUN
ftr-325	1490	35	and	and	CCONJ
ftr-325	1490	36	other	other	ADJ
ftr-325	1490	37	published	publish	VERB
ftr-325	1490	38	guidance	guidance	NOUN
ftr-325	1490	39	addressing	address	VERB
ftr-325	1490	40	provisions	provision	NOUN
ftr-325	1490	41	of	of	ADP
ftr-325	1490	42	the	the	DET
ftr-325	1490	43	patient	patient	NOUN
ftr-325	1490	44	protection	protection	NOUN
ftr-325	1490	45	and	and	CCONJ
ftr-325	1490	46	affordable	affordable	ADJ
ftr-325	1490	47	care	care	NOUN
ftr-325	1490	48	act	act	NOUN
ftr-325	1490	49	that	that	PRON
ftr-325	1490	50	become	become	VERB
ftr-325	1490	51	effective	effective	ADJ
ftr-325	1490	52	beginning	beginning	NOUN
ftr-325	1490	53	in	in	ADP
ftr-325	1490	54	2014	2014	NUM
ftr-325	1490	55	.	.	PUNCT
ftr-325	1491	1	the	the	DET
ftr-325	1491	2	guidance	guidance	NOUN
ftr-325	1491	3	explains	explain	VERB
ftr-325	1491	4	(	(	PUNCT
ftr-325	1491	5	1	1	X
ftr-325	1491	6	)	)	PUNCT
ftr-325	1491	7	automatic	automatic	ADJ
ftr-325	1491	8	enrollment	enrollment	NOUN
ftr-325	1491	9	of	of	ADP
ftr-325	1491	10	new	new	ADJ
ftr-325	1491	11	full	full	ADJ
ftr-325	1491	12	-	-	PUNCT
ftr-325	1491	13	time	time	NOUN
ftr-325	1491	14	employees	employee	NOUN
ftr-325	1491	15	where	where	SCONJ
ftr-325	1491	16	employer	employer	NOUN
ftr-325	1491	17	has	have	VERB
ftr-325	1491	18	more	more	ADJ
ftr-325	1491	19	than	than	ADP
ftr-325	1491	20	200	200	NUM
ftr-325	1491	21	full	full	ADJ
ftr-325	1491	22	-	-	PUNCT
ftr-325	1491	23	time	time	NOUN
ftr-325	1491	24	employees	employee	NOUN
ftr-325	1491	25	;	;	PUNCT
ftr-325	1491	26	(	(	PUNCT
ftr-325	1491	27	2	2	X
ftr-325	1491	28	)	)	PUNCT
ftr-325	1491	29	employer	employer	NOUN
ftr-325	1491	30	shared	share	VERB
ftr-325	1491	31	responsibility	responsibility	NOUN
ftr-325	1491	32	and	and	CCONJ
ftr-325	1491	33	assessable	assessable	ADJ
ftr-325	1491	34	payment	payment	NOUN
ftr-325	1491	35	;	;	PUNCT
ftr-325	1491	36	and	and	CCONJ
ftr-325	1491	37	,	,	PUNCT
ftr-325	1491	38	(	(	PUNCT
ftr-325	1491	39	3	3	X
ftr-325	1491	40	)	)	PUNCT
ftr-325	1491	41	90	90	NUM
ftr-325	1491	42	-	-	PUNCT
ftr-325	1491	43	day	day	NOUN
ftr-325	1491	44	limitation	limitation	NOUN
ftr-325	1491	45	on	on	ADP
ftr-325	1491	46	waiting	wait	VERB
ftr-325	1491	47	period	period	NOUN
ftr-325	1491	48	.	.	PUNCT
ftr-325	1492	1	3	3	X
ftr-325	1492	2	.	.	X
ftr-325	1492	3	the	the	DET
ftr-325	1492	4	value	value	NOUN
ftr-325	1492	5	of	of	ADP
ftr-325	1492	6	those	those	DET
ftr-325	1492	7	corporate	corporate	ADJ
ftr-325	1492	8	jets	jet	NOUN
ftr-325	1492	9	that	that	PRON
ftr-325	1492	10	some	some	DET
ftr-325	1492	11	people	people	NOUN
ftr-325	1492	12	want	want	VERB
ftr-325	1492	13	to	to	PART
ftr-325	1492	14	tax	tax	VERB
ftr-325	1492	15	.	.	PUNCT
ftr-325	1493	1	rev	rev	PROPN
ftr-325	1493	2	.	.	PROPN
ftr-325	1494	1	rul	rul	PROPN
ftr-325	1494	2	.	.	PUNCT
ftr-325	1494	3	2012	2012	NUM
ftr-325	1494	4	-	-	SYM
ftr-325	1494	5	10	10	NUM
ftr-325	1494	6	,	,	PUNCT
ftr-325	1494	7	2012	2012	NUM
ftr-325	1494	8	-	-	SYM
ftr-325	1494	9	14	14	NUM
ftr-325	1494	10	i.r.b	i.r.b	NOUN
ftr-325	1494	11	.	.	PUNCT
ftr-325	1495	1	614	614	NUM
ftr-325	1495	2	(	(	PUNCT
ftr-325	1495	3	3/29/12	3/29/12	NUM
ftr-325	1495	4	)	)	PUNCT
ftr-325	1495	5	.	.	PUNCT
ftr-325	1496	1	the	the	DET
ftr-325	1496	2	irs	irs	PROPN
ftr-325	1496	3	has	have	AUX
ftr-325	1496	4	announced	announce	VERB
ftr-325	1496	5	the	the	DET
ftr-325	1496	6	cents	cent	NOUN
ftr-325	1496	7	-	-	PUNCT
ftr-325	1496	8	per	per	ADP
ftr-325	1496	9	-	-	PUNCT
ftr-325	1496	10	mile	mile	NOUN
ftr-325	1496	11	and	and	CCONJ
ftr-325	1496	12	terminal	terminal	ADJ
ftr-325	1496	13	charges	charge	NOUN
ftr-325	1496	14	for	for	ADP
ftr-325	1496	15	calculating	calculate	VERB
ftr-325	1496	16	the	the	DET
ftr-325	1496	17	value	value	NOUN
ftr-325	1496	18	of	of	ADP
ftr-325	1496	19	noncommercial	noncommercial	ADJ
ftr-325	1496	20	flights	flight	NOUN
ftr-325	1496	21	on	on	ADP
ftr-325	1496	22	employer	employer	NOUN
ftr-325	1496	23	-	-	PUNCT
ftr-325	1496	24	provided	provide	VERB
ftr-325	1496	25	aircraft	aircraft	NOUN
ftr-325	1496	26	as	as	ADP
ftr-325	1496	27	a	a	DET
ftr-325	1496	28	fringe	fringe	NOUN
ftr-325	1496	29	benefit	benefit	NOUN
ftr-325	1496	30	for	for	ADP
ftr-325	1496	31	the	the	DET
ftr-325	1496	32	period	period	NOUN
ftr-325	1496	33	january	january	PROPN
ftr-325	1496	34	1	1	NUM
ftr-325	1496	35	through	through	ADP
ftr-325	1496	36	june	june	PROPN
ftr-325	1496	37	30	30	NUM
ftr-325	1496	38	,	,	PUNCT
ftr-325	1496	39	2012	2012	NUM
ftr-325	1496	40	.	.	PUNCT
ftr-325	1497	1	the	the	DET
ftr-325	1497	2	cents	cent	NOUN
ftr-325	1497	3	-	-	PUNCT
ftr-325	1497	4	per	per	ADP
ftr-325	1497	5	-	-	PUNCT
ftr-325	1497	6	mile	mile	NOUN
ftr-325	1497	7	is	be	AUX
ftr-325	1497	8	multiplied	multiply	VERB
ftr-325	1497	9	by	by	ADP
ftr-325	1497	10	the	the	DET
ftr-325	1497	11	aircraft	aircraft	NOUN
ftr-325	1497	12	multiple	multiple	NOUN
ftr-325	1497	13	(	(	PUNCT
ftr-325	1497	14	based	base	VERB
ftr-325	1497	15	on	on	ADP
ftr-325	1497	16	size	size	NOUN
ftr-325	1497	17	)	)	PUNCT
ftr-325	1497	18	in	in	ADP
ftr-325	1497	19	reg	reg	NOUN
ftr-325	1497	20	.	.	PUNCT
ftr-325	1498	1	§	§	PROPN
ftr-325	1498	2	1.61	1.61	NUM
ftr-325	1498	3	-	-	NUM
ftr-325	1498	4	21(g)(7	21(g)(7	NUM
ftr-325	1498	5	)	)	PUNCT
ftr-325	1498	6	,	,	PUNCT
ftr-325	1498	7	then	then	ADV
ftr-325	1498	8	increased	increase	VERB
ftr-325	1498	9	by	by	ADP
ftr-325	1498	10	the	the	DET
ftr-325	1498	11	terminal	terminal	ADJ
ftr-325	1498	12	charge	charge	NOUN
ftr-325	1498	13	.	.	PUNCT
ftr-325	1499	1	the	the	DET
ftr-325	1499	2	mileage	mileage	NOUN
ftr-325	1499	3	rates	rate	NOUN
ftr-325	1499	4	are	be	AUX
ftr-325	1499	5	,	,	PUNCT
ftr-325	1499	6	up	up	ADP
ftr-325	1499	7	to	to	PART
ftr-325	1499	8	500	500	NUM
ftr-325	1499	9	miles	mile	NOUN
ftr-325	1499	10	,	,	PUNCT
ftr-325	1499	11	$	$	SYM
ftr-325	1499	12	0.2455	0.2455	NUM
ftr-325	1499	13	per	per	ADP
ftr-325	1499	14	mile	mile	NOUN
ftr-325	1499	15	;	;	PUNCT
ftr-325	1499	16	501	501	NUM
ftr-325	1499	17	-	-	SYM
ftr-325	1499	18	1500	1500	NUM
ftr-325	1499	19	miles	mile	NOUN
ftr-325	1499	20	,	,	PUNCT
ftr-325	1499	21	$	$	SYM
ftr-325	1499	22	0.1872	0.1872	NUM
ftr-325	1499	23	per	per	ADP
ftr-325	1499	24	mile	mile	NOUN
ftr-325	1499	25	;	;	PUNCT
ftr-325	1499	26	and	and	CCONJ
ftr-325	1499	27	over	over	ADP
ftr-325	1499	28	1500	1500	NUM
ftr-325	1499	29	miles	mile	NOUN
ftr-325	1499	30	,	,	PUNCT
ftr-325	1499	31	$	$	SYM
ftr-325	1499	32	0.1800	0.1800	NUM
ftr-325	1499	33	per	per	ADP
ftr-325	1499	34	mile	mile	NOUN
ftr-325	1499	35	.	.	PUNCT
ftr-325	1500	1	the	the	DET
ftr-325	1500	2	terminal	terminal	ADJ
ftr-325	1500	3	charge	charge	NOUN
ftr-325	1500	4	is	be	AUX
ftr-325	1500	5	$	$	SYM
ftr-325	1500	6	44.88	44.88	NUM
ftr-325	1500	7	.	.	PUNCT
ftr-325	1501	1	576	576	NUM
ftr-325	1501	2	florida	florida	PROPN
ftr-325	1501	3	tax	tax	NOUN
ftr-325	1501	4	review	review	NOUN
ftr-325	1501	5	[	[	X
ftr-325	1501	6	vol	vol	NOUN
ftr-325	1501	7	.	.	PUNCT
ftr-325	1501	8	13:10	13:10	NUM
ftr-325	1501	9	4	4	NUM
ftr-325	1501	10	.	.	PUNCT
ftr-325	1502	1	this	this	DET
ftr-325	1502	2	one	one	NOUN
ftr-325	1502	3	hits	hit	VERB
ftr-325	1502	4	parents	parent	NOUN
ftr-325	1502	5	of	of	ADP
ftr-325	1502	6	special	special	ADJ
ftr-325	1502	7	needs	need	NOUN
ftr-325	1502	8	children	child	NOUN
ftr-325	1502	9	the	the	DET
ftr-325	1502	10	hardest	hard	ADJ
ftr-325	1502	11	.	.	PUNCT
ftr-325	1503	1	wouldn‘t	wouldn‘t	ADV
ftr-325	1503	2	it	it	PRON
ftr-325	1503	3	just	just	ADV
ftr-325	1503	4	be	be	AUX
ftr-325	1503	5	easier	easy	ADJ
ftr-325	1503	6	to	to	PART
ftr-325	1503	7	have	have	VERB
ftr-325	1503	8	a	a	DET
ftr-325	1503	9	government	government	NOUN
ftr-325	1503	10	-	-	PUNCT
ftr-325	1503	11	run	run	VERB
ftr-325	1503	12	national	national	ADJ
ftr-325	1503	13	health	health	NOUN
ftr-325	1503	14	care	care	NOUN
ftr-325	1503	15	program	program	NOUN
ftr-325	1503	16	?	?	PUNCT
ftr-325	1504	1	then	then	ADV
ftr-325	1504	2	we	we	PRON
ftr-325	1504	3	could	could	AUX
ftr-325	1504	4	have	have	VERB
ftr-325	1504	5	rationing	ration	VERB
ftr-325	1504	6	by	by	ADP
ftr-325	1504	7	queue	queue	NOUN
ftr-325	1504	8	.	.	PUNCT
ftr-325	1505	1	notice	notice	VERB
ftr-325	1505	2	2012	2012	NUM
ftr-325	1505	3	-	-	SYM
ftr-325	1505	4	40	40	NUM
ftr-325	1505	5	,	,	PUNCT
ftr-325	1505	6	2012	2012	NUM
ftr-325	1505	7	-	-	SYM
ftr-325	1505	8	26	26	NUM
ftr-325	1505	9	i.r.b	i.r.b	NOUN
ftr-325	1505	10	.	.	PUNCT
ftr-325	1506	1	1046	1046	NUM
ftr-325	1506	2	(	(	PUNCT
ftr-325	1506	3	5/30/12	5/30/12	NUM
ftr-325	1506	4	)	)	PUNCT
ftr-325	1506	5	.	.	PUNCT
ftr-325	1507	1	this	this	DET
ftr-325	1507	2	notice	notice	NOUN
ftr-325	1507	3	provides	provide	VERB
ftr-325	1507	4	guidance	guidance	NOUN
ftr-325	1507	5	on	on	ADP
ftr-325	1507	6	the	the	DET
ftr-325	1507	7	limits	limit	NOUN
ftr-325	1507	8	in	in	ADP
ftr-325	1507	9	§	§	PROPN
ftr-325	1507	10	125(i	125(i	PROPN
ftr-325	1507	11	)	)	PUNCT
ftr-325	1507	12	on	on	ADP
ftr-325	1507	13	salary	salary	NOUN
ftr-325	1507	14	reduction	reduction	NOUN
ftr-325	1507	15	contributions	contribution	NOUN
ftr-325	1507	16	to	to	ADP
ftr-325	1507	17	health	health	NOUN
ftr-325	1507	18	flexible	flexible	ADJ
ftr-325	1507	19	spending	spending	NOUN
ftr-325	1507	20	arrangements	arrangement	NOUN
ftr-325	1507	21	,	,	PUNCT
ftr-325	1507	22	effective	effective	ADJ
ftr-325	1507	23	for	for	ADP
ftr-325	1507	24	cafeteria	cafeteria	NOUN
ftr-325	1507	25	plan	plan	NOUN
ftr-325	1507	26	years	year	NOUN
ftr-325	1507	27	beginning	begin	VERB
ftr-325	1507	28	after	after	ADP
ftr-325	1507	29	12/31/12	12/31/12	NUM
ftr-325	1507	30	,	,	PUNCT
ftr-325	1507	31	and	and	CCONJ
ftr-325	1507	32	requests	request	VERB
ftr-325	1507	33	comments	comment	NOUN
ftr-325	1507	34	on	on	ADP
ftr-325	1507	35	possible	possible	ADJ
ftr-325	1507	36	modification	modification	NOUN
ftr-325	1507	37	to	to	ADP
ftr-325	1507	38	the	the	DET
ftr-325	1507	39	―use	―use	PROPN
ftr-325	1507	40	-	-	PUNCT
ftr-325	1507	41	orlose‖	orlose‖	PROPN
ftr-325	1507	42	rule	rule	NOUN
ftr-325	1507	43	in	in	ADP
ftr-325	1507	44	the	the	DET
ftr-325	1507	45	proposed	propose	VERB
ftr-325	1507	46	§	§	PROPN
ftr-325	1507	47	125	125	NUM
ftr-325	1507	48	regulations	regulation	NOUN
ftr-325	1507	49	.	.	PUNCT
ftr-325	1508	1	the	the	DET
ftr-325	1508	2	notice	notice	NOUN
ftr-325	1508	3	provides	provide	VERB
ftr-325	1508	4	that	that	SCONJ
ftr-325	1508	5	the	the	DET
ftr-325	1508	6	$	$	SYM
ftr-325	1508	7	2,500	2,500	NUM
ftr-325	1508	8	limit	limit	NOUN
ftr-325	1508	9	does	do	AUX
ftr-325	1508	10	not	not	PART
ftr-325	1508	11	apply	apply	VERB
ftr-325	1508	12	for	for	ADP
ftr-325	1508	13	plan	plan	NOUN
ftr-325	1508	14	years	year	NOUN
ftr-325	1508	15	that	that	PRON
ftr-325	1508	16	begin	begin	VERB
ftr-325	1508	17	before	before	ADP
ftr-325	1508	18	2013	2013	NUM
ftr-325	1508	19	and	and	CCONJ
ftr-325	1508	20	plans	plan	NOUN
ftr-325	1508	21	may	may	AUX
ftr-325	1508	22	adopt	adopt	VERB
ftr-325	1508	23	the	the	DET
ftr-325	1508	24	required	require	VERB
ftr-325	1508	25	amendments	amendment	NOUN
ftr-325	1508	26	to	to	PART
ftr-325	1508	27	reflect	reflect	VERB
ftr-325	1508	28	the	the	DET
ftr-325	1508	29	$	$	SYM
ftr-325	1508	30	2,500	2,500	NUM
ftr-325	1508	31	limit	limit	NOUN
ftr-325	1508	32	at	at	ADP
ftr-325	1508	33	any	any	DET
ftr-325	1508	34	time	time	NOUN
ftr-325	1508	35	through	through	ADP
ftr-325	1508	36	the	the	DET
ftr-325	1508	37	end	end	NOUN
ftr-325	1508	38	of	of	ADP
ftr-325	1508	39	calendar	calendar	NOUN
ftr-325	1508	40	year	year	NOUN
ftr-325	1508	41	2014	2014	NUM
ftr-325	1508	42	.	.	PUNCT
ftr-325	1509	1	(	(	PUNCT
ftr-325	1509	2	indexing	indexing	NOUN
ftr-325	1509	3	of	of	ADP
ftr-325	1509	4	the	the	DET
ftr-325	1509	5	$	$	SYM
ftr-325	1509	6	2,500	2,500	NUM
ftr-325	1509	7	limit	limit	NOUN
ftr-325	1509	8	applies	apply	VERB
ftr-325	1509	9	to	to	PART
ftr-325	1509	10	plan	plan	VERB
ftr-325	1509	11	years	year	NOUN
ftr-325	1509	12	beginning	begin	VERB
ftr-325	1509	13	after	after	ADP
ftr-325	1509	14	12/31/13	12/31/13	PROPN
ftr-325	1509	15	.	.	PUNCT
ftr-325	1509	16	)	)	PUNCT
ftr-325	1510	1	for	for	ADP
ftr-325	1510	2	plans	plan	NOUN
ftr-325	1510	3	providing	provide	VERB
ftr-325	1510	4	a	a	DET
ftr-325	1510	5	grace	grace	NOUN
ftr-325	1510	6	period	period	NOUN
ftr-325	1510	7	(	(	PUNCT
ftr-325	1510	8	which	which	PRON
ftr-325	1510	9	may	may	AUX
ftr-325	1510	10	be	be	AUX
ftr-325	1510	11	up	up	ADP
ftr-325	1510	12	to	to	PART
ftr-325	1510	13	two	two	NUM
ftr-325	1510	14	months	month	NOUN
ftr-325	1510	15	and	and	CCONJ
ftr-325	1510	16	15	15	NUM
ftr-325	1510	17	days	day	NOUN
ftr-325	1510	18	)	)	PUNCT
ftr-325	1510	19	,	,	PUNCT
ftr-325	1510	20	unused	unused	ADJ
ftr-325	1510	21	salary	salary	NOUN
ftr-325	1510	22	reduction	reduction	NOUN
ftr-325	1510	23	contributions	contribution	NOUN
ftr-325	1510	24	to	to	ADP
ftr-325	1510	25	the	the	DET
ftr-325	1510	26	health	health	NOUN
ftr-325	1510	27	fsa	fsa	PROPN
ftr-325	1510	28	for	for	ADP
ftr-325	1510	29	plan	plan	NOUN
ftr-325	1510	30	years	year	NOUN
ftr-325	1510	31	beginning	begin	VERB
ftr-325	1510	32	in	in	ADP
ftr-325	1510	33	2012	2012	NUM
ftr-325	1510	34	or	or	CCONJ
ftr-325	1510	35	later	later	ADV
ftr-325	1510	36	that	that	PRON
ftr-325	1510	37	are	be	AUX
ftr-325	1510	38	carried	carry	VERB
ftr-325	1510	39	over	over	ADP
ftr-325	1510	40	into	into	ADP
ftr-325	1510	41	the	the	DET
ftr-325	1510	42	grace	grace	NOUN
ftr-325	1510	43	period	period	NOUN
ftr-325	1510	44	for	for	ADP
ftr-325	1510	45	that	that	DET
ftr-325	1510	46	plan	plan	NOUN
ftr-325	1510	47	year	year	NOUN
ftr-325	1510	48	will	will	AUX
ftr-325	1510	49	not	not	PART
ftr-325	1510	50	count	count	VERB
ftr-325	1510	51	against	against	ADP
ftr-325	1510	52	the	the	DET
ftr-325	1510	53	$	$	SYM
ftr-325	1510	54	2,500	2,500	NUM
ftr-325	1510	55	limit	limit	NOUN
ftr-325	1510	56	for	for	ADP
ftr-325	1510	57	the	the	DET
ftr-325	1510	58	subsequent	subsequent	ADJ
ftr-325	1510	59	plan	plan	NOUN
ftr-325	1510	60	year	year	NOUN
ftr-325	1510	61	.	.	PUNCT
ftr-325	1511	1	5	5	X
ftr-325	1511	2	.	.	X
ftr-325	1511	3	did	do	AUX
ftr-325	1511	4	the	the	DET
ftr-325	1511	5	tax	tax	NOUN
ftr-325	1511	6	court	court	NOUN
ftr-325	1511	7	really	really	ADV
ftr-325	1511	8	mean	mean	VERB
ftr-325	1511	9	to	to	PART
ftr-325	1511	10	deny	deny	VERB
ftr-325	1511	11	a	a	DET
ftr-325	1511	12	deduction	deduction	NOUN
ftr-325	1511	13	for	for	ADP
ftr-325	1511	14	a	a	DET
ftr-325	1511	15	taxable	taxable	ADJ
ftr-325	1511	16	fringe	fringe	NOUN
ftr-325	1511	17	benefit	benefit	NOUN
ftr-325	1511	18	?	?	PUNCT
ftr-325	1512	1	dkd	dkd	ADJ
ftr-325	1512	2	enterprises	enterprise	NOUN
ftr-325	1512	3	,	,	PUNCT
ftr-325	1512	4	inc	inc	PROPN
ftr-325	1512	5	.	.	PROPN
ftr-325	1513	1	v.	v.	PROPN
ftr-325	1513	2	commissioner	commissioner	PROPN
ftr-325	1513	3	,	,	PUNCT
ftr-325	1513	4	t.c	t.c	PROPN
ftr-325	1513	5	.	.	PROPN
ftr-325	1513	6	memo	memo	NOUN
ftr-325	1513	7	.	.	PUNCT
ftr-325	1514	1	2011	2011	NUM
ftr-325	1514	2	-	-	SYM
ftr-325	1514	3	29	29	NUM
ftr-325	1514	4	(	(	PUNCT
ftr-325	1514	5	1/31/11	1/31/11	NUM
ftr-325	1514	6	)	)	PUNCT
ftr-325	1514	7	.	.	PUNCT
ftr-325	1515	1	the	the	DET
ftr-325	1515	2	tax	tax	NOUN
ftr-325	1515	3	court	court	NOUN
ftr-325	1515	4	(	(	PUNCT
ftr-325	1515	5	judge	judge	NOUN
ftr-325	1515	6	chiechi	chiechi	PROPN
ftr-325	1515	7	)	)	PUNCT
ftr-325	1515	8	upheld	uphold	VERB
ftr-325	1515	9	the	the	DET
ftr-325	1515	10	irs‘s	irs‘s	NOUN
ftr-325	1515	11	denial	denial	NOUN
ftr-325	1515	12	of	of	ADP
ftr-325	1515	13	the	the	DET
ftr-325	1515	14	corporation‘s	corporation‘s	PROPN
ftr-325	1515	15	deduction	deduction	NOUN
ftr-325	1515	16	of	of	ADP
ftr-325	1515	17	the	the	DET
ftr-325	1515	18	cost	cost	NOUN
ftr-325	1515	19	of	of	ADP
ftr-325	1515	20	medical	medical	ADJ
ftr-325	1515	21	insurance	insurance	NOUN
ftr-325	1515	22	premiums	premium	NOUN
ftr-325	1515	23	for	for	ADP
ftr-325	1515	24	a	a	DET
ftr-325	1515	25	policy	policy	NOUN
ftr-325	1515	26	covering	cover	VERB
ftr-325	1515	27	its	its	PRON
ftr-325	1515	28	employee	employee	NOUN
ftr-325	1515	29	/	/	SYM
ftr-325	1515	30	sole	sole	ADJ
ftr-325	1515	31	shareholder	shareholder	NOUN
ftr-325	1515	32	because	because	SCONJ
ftr-325	1515	33	the	the	DET
ftr-325	1515	34	corporation	corporation	NOUN
ftr-325	1515	35	―failed	―faile	VERB
ftr-325	1515	36	to	to	PART
ftr-325	1515	37	carry	carry	VERB
ftr-325	1515	38	its	its	PRON
ftr-325	1515	39	burden	burden	NOUN
ftr-325	1515	40	of	of	ADP
ftr-325	1515	41	establishing	establish	VERB
ftr-325	1515	42	that	that	SCONJ
ftr-325	1515	43	it	it	PRON
ftr-325	1515	44	had	have	VERB
ftr-325	1515	45	in	in	ADP
ftr-325	1515	46	effect	effect	NOUN
ftr-325	1515	47	during	during	ADP
ftr-325	1515	48	any	any	PRON
ftr-325	1515	49	of	of	ADP
ftr-325	1515	50	the	the	DET
ftr-325	1515	51	years	year	NOUN
ftr-325	1515	52	at	at	ADP
ftr-325	1515	53	issue	issue	NOUN
ftr-325	1515	54	a	a	DET
ftr-325	1515	55	sickness	sickness	NOUN
ftr-325	1515	56	,	,	PUNCT
ftr-325	1515	57	hospitalization	hospitalization	NOUN
ftr-325	1515	58	,	,	PUNCT
ftr-325	1515	59	medical	medical	ADJ
ftr-325	1515	60	expense	expense	NOUN
ftr-325	1515	61	,	,	PUNCT
ftr-325	1515	62	or	or	CCONJ
ftr-325	1515	63	similar	similar	ADJ
ftr-325	1515	64	benefit	benefit	NOUN
ftr-325	1515	65	plan	plan	NOUN
ftr-325	1515	66	for	for	ADP
ftr-325	1515	67	employees.‖	employees.‖	NOUN
ftr-325	1515	68	for	for	ADP
ftr-325	1515	69	that	that	DET
ftr-325	1515	70	same	same	ADJ
ftr-325	1515	71	reason	reason	NOUN
ftr-325	1515	72	,	,	PUNCT
ftr-325	1515	73	the	the	DET
ftr-325	1515	74	individual	individual	ADJ
ftr-325	1515	75	shareholder	shareholder	NOUN
ftr-325	1515	76	/	/	SYM
ftr-325	1515	77	employee	employee	NOUN
ftr-325	1515	78	was	be	AUX
ftr-325	1515	79	not	not	PART
ftr-325	1515	80	entitled	entitle	VERB
ftr-325	1515	81	to	to	PART
ftr-325	1515	82	exclude	exclude	VERB
ftr-325	1515	83	the	the	DET
ftr-325	1515	84	amount	amount	NOUN
ftr-325	1515	85	of	of	ADP
ftr-325	1515	86	the	the	DET
ftr-325	1515	87	premiums	premium	NOUN
ftr-325	1515	88	under	under	ADP
ftr-325	1515	89	either	either	CCONJ
ftr-325	1515	90	§	§	PROPN
ftr-325	1515	91	105	105	NUM
ftr-325	1515	92	or	or	CCONJ
ftr-325	1515	93	§	§	PROPN
ftr-325	1515	94	106	106	NUM
ftr-325	1515	95	.	.	PUNCT
ftr-325	1516	1			X
ftr-325	1516	2	notably	notably	ADV
ftr-325	1516	3	,	,	PUNCT
ftr-325	1516	4	the	the	DET
ftr-325	1516	5	court	court	NOUN
ftr-325	1516	6	did	do	AUX
ftr-325	1516	7	not	not	PART
ftr-325	1516	8	expressly	expressly	ADV
ftr-325	1516	9	recharacterize	recharacterize	VERB
ftr-325	1516	10	the	the	DET
ftr-325	1516	11	premium	premium	NOUN
ftr-325	1516	12	payment	payment	NOUN
ftr-325	1516	13	as	as	ADP
ftr-325	1516	14	a	a	DET
ftr-325	1516	15	constructive	constructive	ADJ
ftr-325	1516	16	dividend	dividend	NOUN
ftr-325	1516	17	.	.	PUNCT
ftr-325	1517	1	a.	a.	NOUN
ftr-325	1517	2	and	and	CCONJ
ftr-325	1517	3	the	the	DET
ftr-325	1517	4	eighth	eighth	ADJ
ftr-325	1517	5	circuit	circuit	NOUN
ftr-325	1517	6	also	also	ADV
ftr-325	1517	7	seems	seem	VERB
ftr-325	1517	8	to	to	PART
ftr-325	1517	9	be	be	AUX
ftr-325	1517	10	smoking	smoke	VERB
ftr-325	1517	11	suspicious	suspicious	ADJ
ftr-325	1517	12	substances	substance	NOUN
ftr-325	1517	13	in	in	ADP
ftr-325	1517	14	analyzing	analyze	VERB
ftr-325	1517	15	this	this	DET
ftr-325	1517	16	issue	issue	NOUN
ftr-325	1517	17	.	.	PUNCT
ftr-325	1518	1	dkd	dkd	ADJ
ftr-325	1518	2	enterprises	enterprise	NOUN
ftr-325	1518	3	,	,	PUNCT
ftr-325	1518	4	inc	inc	PROPN
ftr-325	1518	5	.	.	PROPN
ftr-325	1519	1	v.	v.	PROPN
ftr-325	1519	2	commissioner	commissioner	PROPN
ftr-325	1519	3	,	,	PUNCT
ftr-325	1519	4	685	685	NUM
ftr-325	1519	5	f.3d	f.3d	NUM
ftr-325	1519	6	730	730	NUM
ftr-325	1519	7	(	(	PUNCT
ftr-325	1519	8	8th	8th	ADJ
ftr-325	1519	9	cir	cir	NOUN
ftr-325	1519	10	.	.	PUNCT
ftr-325	1520	1	7/17/12	7/17/12	NUM
ftr-325	1520	2	)	)	PUNCT
ftr-325	1520	3	.	.	PUNCT
ftr-325	1521	1	the	the	DET
ftr-325	1521	2	eighth	eighth	ADJ
ftr-325	1521	3	circuit	circuit	NOUN
ftr-325	1521	4	,	,	PUNCT
ftr-325	1521	5	in	in	ADP
ftr-325	1521	6	an	an	DET
ftr-325	1521	7	opinion	opinion	NOUN
ftr-325	1521	8	by	by	ADP
ftr-325	1521	9	judge	judge	PROPN
ftr-325	1521	10	riley	riley	PROPN
ftr-325	1521	11	,	,	PUNCT
ftr-325	1521	12	affirmed	affirm	VERB
ftr-325	1521	13	―[b]ecause	―[b]ecause	PROPN
ftr-325	1521	14	the	the	DET
ftr-325	1521	15	tax	tax	NOUN
ftr-325	1521	16	court	court	NOUN
ftr-325	1521	17	permissibly	permissibly	ADV
ftr-325	1521	18	found	find	VERB
ftr-325	1521	19	dkd	dkd	PROPN
ftr-325	1521	20	failed	fail	VERB
ftr-325	1521	21	to	to	PART
ftr-325	1521	22	prove	prove	VERB
ftr-325	1521	23	the	the	DET
ftr-325	1521	24	payments	payment	NOUN
ftr-325	1521	25	were	be	AUX
ftr-325	1521	26	made	make	VERB
ftr-325	1521	27	pursuant	pursuant	ADJ
ftr-325	1521	28	to	to	ADP
ftr-325	1521	29	a	a	DET
ftr-325	1521	30	predetermined	predetermine	VERB
ftr-325	1521	31	plan	plan	NOUN
ftr-325	1521	32	for	for	ADP
ftr-325	1521	33	the	the	DET
ftr-325	1521	34	benefit	benefit	NOUN
ftr-325	1521	35	of	of	ADP
ftr-325	1521	36	employees.‖	employees.‖	NOUN
ftr-325	1521	37	although	although	SCONJ
ftr-325	1521	38	acknowledging	acknowledge	VERB
ftr-325	1521	39	that	that	SCONJ
ftr-325	1521	40	under	under	ADP
ftr-325	1521	41	reg	reg	NOUN
ftr-325	1521	42	.	.	PUNCT
ftr-325	1522	1	§	§	PROPN
ftr-325	1522	2	1.105	1.105	NUM
ftr-325	1522	3	-	-	SYM
ftr-325	1522	4	5	5	NUM
ftr-325	1522	5	,	,	PUNCT
ftr-325	1522	6	―a	―a	NOUN
ftr-325	1522	7	plan	plan	NOUN
ftr-325	1522	8	may	may	AUX
ftr-325	1522	9	cover	cover	VERB
ftr-325	1522	10	a	a	DET
ftr-325	1522	11	single	single	ADJ
ftr-325	1522	12	employee	employee	NOUN
ftr-325	1522	13	or	or	CCONJ
ftr-325	1522	14	limited	limited	ADJ
ftr-325	1522	15	class	class	NOUN
ftr-325	1522	16	of	of	ADP
ftr-325	1522	17	employees	employee	NOUN
ftr-325	1522	18	;	;	PUNCT
ftr-325	1522	19	need	need	AUX
ftr-325	1522	20	not	not	PART
ftr-325	1522	21	be	be	AUX
ftr-325	1522	22	in	in	ADP
ftr-325	1522	23	writing	writing	NOUN
ftr-325	1522	24	;	;	PUNCT
ftr-325	1522	25	and	and	CCONJ
ftr-325	1522	26	need	need	AUX
ftr-325	1522	27	not	not	PART
ftr-325	1522	28	be	be	AUX
ftr-325	1522	29	enforceable	enforceable	ADJ
ftr-325	1522	30	by	by	ADP
ftr-325	1522	31	the	the	DET
ftr-325	1522	32	employee,‖	employee,‖	PROPN
ftr-325	1522	33	the	the	DET
ftr-325	1522	34	court	court	NOUN
ftr-325	1522	35	held	hold	VERB
ftr-325	1522	36	that	that	SCONJ
ftr-325	1522	37	there	there	PRON
ftr-325	1522	38	was	be	VERB
ftr-325	1522	39	no	no	DET
ftr-325	1522	40	―plan‖	―plan‖	PROPN
ftr-325	1522	41	because	because	SCONJ
ftr-325	1522	42	while	while	SCONJ
ftr-325	1522	43	the	the	DET
ftr-325	1522	44	taxpayer	taxpayer	NOUN
ftr-325	1522	45	―testified	―testifie	VERB
ftr-325	1522	46	dkd	dkd	ADJ
ftr-325	1522	47	‗paid	‗paid	VERB
ftr-325	1522	48	[	[	X
ftr-325	1522	49	her	her	PRON
ftr-325	1522	50	]	]	X
ftr-325	1522	51	quarterly	quarterly	ADJ
ftr-325	1522	52	medical	medical	ADJ
ftr-325	1522	53	insurance	insurance	NOUN
ftr-325	1522	54	,	,	PUNCT
ftr-325	1522	55	‘	'	PUNCT
ftr-325	1522	56	paying	pay	VERB
ftr-325	1522	57	approximately	approximately	ADV
ftr-325	1522	58	the	the	DET
ftr-325	1522	59	same	same	ADJ
ftr-325	1522	60	amount	amount	NOUN
ftr-325	1522	61	for	for	ADP
ftr-325	1522	62	her	her	PRON
ftr-325	1522	63	insurance	insurance	NOUN
ftr-325	1522	64	in	in	ADP
ftr-325	1522	65	2003	2003	NUM
ftr-325	1522	66	,	,	PUNCT
ftr-325	1522	67	2004	2004	NUM
ftr-325	1522	68	,	,	PUNCT
ftr-325	1522	69	and	and	CCONJ
ftr-325	1522	70	2005,‖	2005,‖	NUM
ftr-325	1522	71	she	she	PRON
ftr-325	1522	72	―did	―did	AUX
ftr-325	1522	73	not	not	PART
ftr-325	1522	74	testify	testify	VERB
ftr-325	1522	75	these	these	DET
ftr-325	1522	76	payments	payment	NOUN
ftr-325	1522	77	were	be	AUX
ftr-325	1522	78	made	make	VERB
ftr-325	1522	79	according	accord	VERB
ftr-325	1522	80	to	to	ADP
ftr-325	1522	81	a	a	DET
ftr-325	1522	82	pre	pre	ADJ
ftr-325	1522	83	-	-	ADJ
ftr-325	1522	84	determined	determined	ADJ
ftr-325	1522	85	‗plan	‗plan	ADJ
ftr-325	1522	86	‘	'	PUNCT
ftr-325	1522	87	intended	intend	VERB
ftr-325	1522	88	to	to	PART
ftr-325	1522	89	benefit	benefit	VERB
ftr-325	1522	90	employees.‖	employees.‖	NOUN
ftr-325	1522	91	2013	2013	NUM
ftr-325	1522	92	]	]	PUNCT
ftr-325	1522	93	recent	recent	ADJ
ftr-325	1522	94	developments	development	NOUN
ftr-325	1522	95	in	in	ADP
ftr-325	1522	96	federal	federal	ADJ
ftr-325	1522	97	income	income	NOUN
ftr-325	1522	98	taxation	taxation	NOUN
ftr-325	1522	99	577	577	NUM
ftr-325	1522	100			NOUN
ftr-325	1523	1	we	we	PRON
ftr-325	1523	2	wonder	wonder	VERB
ftr-325	1523	3	whether	whether	SCONJ
ftr-325	1523	4	the	the	DET
ftr-325	1523	5	court‘s	court‘s	NOUN
ftr-325	1523	6	reasoning	reasoning	NOUN
ftr-325	1523	7	indicates	indicate	VERB
ftr-325	1523	8	that	that	SCONJ
ftr-325	1523	9	it	it	PRON
ftr-325	1523	10	thought	think	VERB
ftr-325	1523	11	twelve	twelve	NUM
ftr-325	1523	12	consecutive	consecutive	ADJ
ftr-325	1523	13	payments	payment	NOUN
ftr-325	1523	14	for	for	ADP
ftr-325	1523	15	medical	medical	ADJ
ftr-325	1523	16	insurance	insurance	NOUN
ftr-325	1523	17	were	be	AUX
ftr-325	1523	18	made	make	VERB
ftr-325	1523	19	by	by	ADP
ftr-325	1523	20	accident	accident	NOUN
ftr-325	1523	21	.	.	PUNCT
ftr-325	1524	1	―plan‖	―plan‖	PROPN
ftr-325	1524	2	versus	versus	ADP
ftr-325	1524	3	―accident;‖	―accident;‖	NOUN
ftr-325	1524	4	are	be	AUX
ftr-325	1524	5	there	there	PRON
ftr-325	1524	6	any	any	DET
ftr-325	1524	7	other	other	ADJ
ftr-325	1524	8	alternatives	alternative	NOUN
ftr-325	1524	9	?	?	PUNCT
ftr-325	1525	1	6	6	NUM
ftr-325	1525	2	.	.	X
ftr-325	1525	3	premiums	premium	NOUN
ftr-325	1525	4	for	for	ADP
ftr-325	1525	5	corporate	corporate	ADJ
ftr-325	1525	6	welfare	welfare	NOUN
ftr-325	1525	7	benefit	benefit	NOUN
ftr-325	1525	8	plans	plan	NOUN
ftr-325	1525	9	for	for	ADP
ftr-325	1525	10	principal	principal	ADJ
ftr-325	1525	11	owners	owner	NOUN
ftr-325	1525	12	fail	fail	VERB
ftr-325	1525	13	the	the	DET
ftr-325	1525	14	smell	smell	NOUN
ftr-325	1525	15	test	test	NOUN
ftr-325	1525	16	,	,	PUNCT
ftr-325	1525	17	with	with	ADP
ftr-325	1525	18	penalties	penalty	NOUN
ftr-325	1525	19	.	.	PUNCT
ftr-325	1526	1	curcio	curcio	PROPN
ftr-325	1526	2	v.	v.	PROPN
ftr-325	1526	3	commissioner	commissioner	PROPN
ftr-325	1526	4	,	,	PUNCT
ftr-325	1526	5	689	689	NUM
ftr-325	1526	6	f.3d	f.3d	NUM
ftr-325	1526	7	217	217	NUM
ftr-325	1526	8	(	(	PUNCT
ftr-325	1526	9	2d	2d	NUM
ftr-325	1526	10	cir	cir	NOUN
ftr-325	1526	11	.	.	PUNCT
ftr-325	1526	12	8/9/12	8/9/12	NUM
ftr-325	1526	13	)	)	PUNCT
ftr-325	1526	14	.	.	PUNCT
ftr-325	1527	1	in	in	ADP
ftr-325	1527	2	consolidated	consolidated	ADJ
ftr-325	1527	3	cases	case	NOUN
ftr-325	1527	4	involving	involve	VERB
ftr-325	1527	5	three	three	NUM
ftr-325	1527	6	different	different	ADJ
ftr-325	1527	7	subchapter	subchapter	NOUN
ftr-325	1527	8	s	s	PART
ftr-325	1527	9	corporations	corporation	NOUN
ftr-325	1527	10	,	,	PUNCT
ftr-325	1527	11	judge	judge	PROPN
ftr-325	1527	12	chin	chin	PROPN
ftr-325	1527	13	upheld	uphold	VERB
ftr-325	1527	14	the	the	DET
ftr-325	1527	15	tax	tax	NOUN
ftr-325	1527	16	court‘s	court‘s	PROPN
ftr-325	1527	17	denial	denial	NOUN
ftr-325	1527	18	of	of	ADP
ftr-325	1527	19	deductions	deduction	NOUN
ftr-325	1527	20	for	for	ADP
ftr-325	1527	21	premiums	premium	NOUN
ftr-325	1527	22	paid	pay	VERB
ftr-325	1527	23	to	to	PART
ftr-325	1527	24	maintain	maintain	VERB
ftr-325	1527	25	welfare	welfare	NOUN
ftr-325	1527	26	benefit	benefit	NOUN
ftr-325	1527	27	plans	plan	NOUN
ftr-325	1527	28	consisting	consist	VERB
ftr-325	1527	29	of	of	ADP
ftr-325	1527	30	individual	individual	ADJ
ftr-325	1527	31	life	life	NOUN
ftr-325	1527	32	insurance	insurance	NOUN
ftr-325	1527	33	policies	policy	NOUN
ftr-325	1527	34	for	for	ADP
ftr-325	1527	35	selected	select	VERB
ftr-325	1527	36	employees	employee	NOUN
ftr-325	1527	37	,	,	PUNCT
ftr-325	1527	38	the	the	DET
ftr-325	1527	39	so	so	ADV
ftr-325	1527	40	-	-	PUNCT
ftr-325	1527	41	called	call	VERB
ftr-325	1527	42	benistar	benistar	ADJ
ftr-325	1527	43	419	419	NUM
ftr-325	1527	44	plan	plan	NOUN
ftr-325	1527	45	,	,	PUNCT
ftr-325	1527	46	a	a	DET
ftr-325	1527	47	multi	multi	ADJ
ftr-325	1527	48	-	-	ADJ
ftr-325	1527	49	employer	employer	ADJ
ftr-325	1527	50	welfare	welfare	NOUN
ftr-325	1527	51	benefit	benefit	PROPN
ftr-325	1527	52	trust	trust	NOUN
ftr-325	1527	53	.	.	PUNCT
ftr-325	1528	1	the	the	DET
ftr-325	1528	2	plan	plan	NOUN
ftr-325	1528	3	allowed	allow	VERB
ftr-325	1528	4	the	the	DET
ftr-325	1528	5	policy	policy	NOUN
ftr-325	1528	6	beneficiaries	beneficiary	NOUN
ftr-325	1528	7	to	to	PART
ftr-325	1528	8	withdraw	withdraw	VERB
ftr-325	1528	9	the	the	DET
ftr-325	1528	10	life	life	NOUN
ftr-325	1528	11	insurance	insurance	NOUN
ftr-325	1528	12	policies	policy	NOUN
ftr-325	1528	13	from	from	ADP
ftr-325	1528	14	the	the	DET
ftr-325	1528	15	plan	plan	NOUN
ftr-325	1528	16	and	and	CCONJ
ftr-325	1528	17	obtain	obtain	VERB
ftr-325	1528	18	the	the	DET
ftr-325	1528	19	net	net	ADJ
ftr-325	1528	20	surrender	surrender	NOUN
ftr-325	1528	21	value	value	NOUN
ftr-325	1528	22	.	.	PUNCT
ftr-325	1529	1	in	in	ADP
ftr-325	1529	2	each	each	DET
ftr-325	1529	3	case	case	NOUN
ftr-325	1529	4	the	the	DET
ftr-325	1529	5	court	court	NOUN
ftr-325	1529	6	found	find	VERB
ftr-325	1529	7	that	that	SCONJ
ftr-325	1529	8	the	the	DET
ftr-325	1529	9	life	life	NOUN
ftr-325	1529	10	insurance	insurance	NOUN
ftr-325	1529	11	policies	policy	NOUN
ftr-325	1529	12	were	be	AUX
ftr-325	1529	13	provided	provide	VERB
ftr-325	1529	14	to	to	ADP
ftr-325	1529	15	key	key	ADJ
ftr-325	1529	16	employees	employee	NOUN
ftr-325	1529	17	(	(	PUNCT
ftr-325	1529	18	shareholders	shareholder	NOUN
ftr-325	1529	19	)	)	PUNCT
ftr-325	1529	20	for	for	ADP
ftr-325	1529	21	the	the	DET
ftr-325	1529	22	personal	personal	ADJ
ftr-325	1529	23	benefit	benefit	NOUN
ftr-325	1529	24	of	of	ADP
ftr-325	1529	25	the	the	DET
ftr-325	1529	26	employees	employee	NOUN
ftr-325	1529	27	(	(	PUNCT
ftr-325	1529	28	to	to	PART
ftr-325	1529	29	fund	fund	VERB
ftr-325	1529	30	a	a	DET
ftr-325	1529	31	buy	buy	NOUN
ftr-325	1529	32	/	/	SYM
ftr-325	1529	33	sell	sell	NOUN
ftr-325	1529	34	agreement	agreement	NOUN
ftr-325	1529	35	,	,	PUNCT
ftr-325	1529	36	to	to	PART
ftr-325	1529	37	provide	provide	VERB
ftr-325	1529	38	retirement	retirement	NOUN
ftr-325	1529	39	planning	planning	NOUN
ftr-325	1529	40	,	,	PUNCT
ftr-325	1529	41	and	and	CCONJ
ftr-325	1529	42	to	to	PART
ftr-325	1529	43	divert	divert	VERB
ftr-325	1529	44	business	business	NOUN
ftr-325	1529	45	profits	profit	NOUN
ftr-325	1529	46	)	)	PUNCT
ftr-325	1529	47	.	.	PUNCT
ftr-325	1530	1	while	while	SCONJ
ftr-325	1530	2	the	the	DET
ftr-325	1530	3	court	court	NOUN
ftr-325	1530	4	acknowledged	acknowledge	VERB
ftr-325	1530	5	that	that	SCONJ
ftr-325	1530	6	contributions	contribution	NOUN
ftr-325	1530	7	to	to	ADP
ftr-325	1530	8	a	a	DET
ftr-325	1530	9	welfare	welfare	NOUN
ftr-325	1530	10	benefit	benefit	NOUN
ftr-325	1530	11	plan	plan	NOUN
ftr-325	1530	12	may	may	AUX
ftr-325	1530	13	be	be	AUX
ftr-325	1530	14	deductible	deductible	ADJ
ftr-325	1530	15	,	,	PUNCT
ftr-325	1530	16	in	in	ADP
ftr-325	1530	17	these	these	DET
ftr-325	1530	18	cases	case	NOUN
ftr-325	1530	19	the	the	DET
ftr-325	1530	20	court	court	NOUN
ftr-325	1530	21	indicated	indicate	VERB
ftr-325	1530	22	that	that	SCONJ
ftr-325	1530	23	the	the	DET
ftr-325	1530	24	tax	tax	NOUN
ftr-325	1530	25	court	court	NOUN
ftr-325	1530	26	did	do	AUX
ftr-325	1530	27	not	not	PART
ftr-325	1530	28	err	err	VERB
ftr-325	1530	29	in	in	ADP
ftr-325	1530	30	finding	find	VERB
ftr-325	1530	31	that	that	SCONJ
ftr-325	1530	32	the	the	DET
ftr-325	1530	33	contributions	contribution	NOUN
ftr-325	1530	34	were	be	AUX
ftr-325	1530	35	not	not	PART
ftr-325	1530	36	helpful	helpful	ADJ
ftr-325	1530	37	for	for	ADP
ftr-325	1530	38	the	the	DET
ftr-325	1530	39	development	development	NOUN
ftr-325	1530	40	of	of	ADP
ftr-325	1530	41	the	the	DET
ftr-325	1530	42	taxpayers	taxpayer	NOUN
ftr-325	1530	43	‘	‘	PART
ftr-325	1530	44	businesses	business	NOUN
ftr-325	1530	45	and	and	CCONJ
ftr-325	1530	46	were	be	AUX
ftr-325	1530	47	made	make	VERB
ftr-325	1530	48	instead	instead	ADV
ftr-325	1530	49	for	for	ADP
ftr-325	1530	50	the	the	DET
ftr-325	1530	51	personal	personal	ADJ
ftr-325	1530	52	benefit	benefit	NOUN
ftr-325	1530	53	of	of	ADP
ftr-325	1530	54	the	the	DET
ftr-325	1530	55	s	s	PART
ftr-325	1530	56	corporation	corporation	NOUN
ftr-325	1530	57	shareholders	shareholder	NOUN
ftr-325	1530	58	.	.	PUNCT
ftr-325	1531	1	the	the	DET
ftr-325	1531	2	court	court	NOUN
ftr-325	1531	3	observed	observe	VERB
ftr-325	1531	4	that	that	SCONJ
ftr-325	1531	5	the	the	DET
ftr-325	1531	6	plan	plan	NOUN
ftr-325	1531	7	was	be	AUX
ftr-325	1531	8	designed	design	VERB
ftr-325	1531	9	to	to	PART
ftr-325	1531	10	benefit	benefit	VERB
ftr-325	1531	11	the	the	DET
ftr-325	1531	12	owners	owner	NOUN
ftr-325	1531	13	and	and	CCONJ
ftr-325	1531	14	their	their	PRON
ftr-325	1531	15	families	family	NOUN
ftr-325	1531	16	,	,	PUNCT
ftr-325	1531	17	not	not	PART
ftr-325	1531	18	the	the	DET
ftr-325	1531	19	respective	respective	ADJ
ftr-325	1531	20	business	business	NOUN
ftr-325	1531	21	entities	entity	NOUN
ftr-325	1531	22	.	.	PUNCT
ftr-325	1532	1	in	in	ADP
ftr-325	1532	2	addition	addition	NOUN
ftr-325	1532	3	to	to	ADP
ftr-325	1532	4	upholding	uphold	VERB
ftr-325	1532	5	tax	tax	NOUN
ftr-325	1532	6	deficiencies	deficiency	NOUN
ftr-325	1532	7	representing	represent	VERB
ftr-325	1532	8	increased	increase	VERB
ftr-325	1532	9	pass	pass	NOUN
ftr-325	1532	10	-	-	PUNCT
ftr-325	1532	11	through	through	ADP
ftr-325	1532	12	income	income	NOUN
ftr-325	1532	13	to	to	ADP
ftr-325	1532	14	the	the	DET
ftr-325	1532	15	taxpayers	taxpayer	NOUN
ftr-325	1532	16	,	,	PUNCT
ftr-325	1532	17	the	the	DET
ftr-325	1532	18	court	court	NOUN
ftr-325	1532	19	upheld	uphold	VERB
ftr-325	1532	20	§	§	PROPN
ftr-325	1532	21	6662(a	6662(a	NOUN
ftr-325	1532	22	)	)	PUNCT
ftr-325	1532	23	accuracyrelated	accuracyrelate	VERB
ftr-325	1532	24	penalties	penalty	NOUN
ftr-325	1532	25	,	,	PUNCT
ftr-325	1532	26	again	again	ADV
ftr-325	1532	27	indicating	indicate	VERB
ftr-325	1532	28	that	that	SCONJ
ftr-325	1532	29	the	the	DET
ftr-325	1532	30	tax	tax	NOUN
ftr-325	1532	31	court	court	NOUN
ftr-325	1532	32	did	do	AUX
ftr-325	1532	33	not	not	PART
ftr-325	1532	34	err	err	VERB
ftr-325	1532	35	in	in	ADP
ftr-325	1532	36	concluding	conclude	VERB
ftr-325	1532	37	that	that	SCONJ
ftr-325	1532	38	the	the	DET
ftr-325	1532	39	taxpayers	taxpayer	NOUN
ftr-325	1532	40	were	be	AUX
ftr-325	1532	41	negligent	negligent	ADJ
ftr-325	1532	42	and	and	CCONJ
ftr-325	1532	43	acted	act	VERB
ftr-325	1532	44	in	in	ADP
ftr-325	1532	45	disregard	disregard	NOUN
ftr-325	1532	46	of	of	ADP
ftr-325	1532	47	the	the	DET
ftr-325	1532	48	tax	tax	NOUN
ftr-325	1532	49	rules	rule	NOUN
ftr-325	1532	50	and	and	CCONJ
ftr-325	1532	51	regulations	regulation	NOUN
ftr-325	1532	52	.	.	PUNCT
ftr-325	1533	1	the	the	DET
ftr-325	1533	2	court	court	NOUN
ftr-325	1533	3	further	far	ADV
ftr-325	1533	4	rejected	reject	VERB
ftr-325	1533	5	the	the	DET
ftr-325	1533	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1533	7	assertion	assertion	NOUN
ftr-325	1533	8	that	that	SCONJ
ftr-325	1533	9	they	they	PRON
ftr-325	1533	10	relied	rely	VERB
ftr-325	1533	11	on	on	ADP
ftr-325	1533	12	the	the	DET
ftr-325	1533	13	advice	advice	NOUN
ftr-325	1533	14	of	of	ADP
ftr-325	1533	15	their	their	PRON
ftr-325	1533	16	accountants	accountant	NOUN
ftr-325	1533	17	noting	note	VERB
ftr-325	1533	18	that	that	SCONJ
ftr-325	1533	19	there	there	PRON
ftr-325	1533	20	was	be	VERB
ftr-325	1533	21	little	little	ADJ
ftr-325	1533	22	reason	reason	NOUN
ftr-325	1533	23	for	for	SCONJ
ftr-325	1533	24	the	the	DET
ftr-325	1533	25	taxpayers	taxpayer	NOUN
ftr-325	1533	26	to	to	PART
ftr-325	1533	27	believe	believe	VERB
ftr-325	1533	28	that	that	SCONJ
ftr-325	1533	29	their	their	PRON
ftr-325	1533	30	accountants	accountant	NOUN
ftr-325	1533	31	were	be	AUX
ftr-325	1533	32	experts	expert	NOUN
ftr-325	1533	33	in	in	ADP
ftr-325	1533	34	the	the	DET
ftr-325	1533	35	tax	tax	NOUN
ftr-325	1533	36	treatment	treatment	NOUN
ftr-325	1533	37	of	of	ADP
ftr-325	1533	38	welfare	welfare	NOUN
ftr-325	1533	39	benefit	benefit	NOUN
ftr-325	1533	40	plan	plan	NOUN
ftr-325	1533	41	contributions	contribution	NOUN
ftr-325	1533	42	or	or	CCONJ
ftr-325	1533	43	that	that	SCONJ
ftr-325	1533	44	the	the	DET
ftr-325	1533	45	accountants	accountant	NOUN
ftr-325	1533	46	had	have	AUX
ftr-325	1533	47	sufficiently	sufficiently	ADV
ftr-325	1533	48	researched	research	VERB
ftr-325	1533	49	the	the	DET
ftr-325	1533	50	issue	issue	NOUN
ftr-325	1533	51	.	.	PUNCT
ftr-325	1534	1	7	7	X
ftr-325	1534	2	.	.	X
ftr-325	1534	3	putin	putin	PROPN
ftr-325	1534	4	might	might	AUX
ftr-325	1534	5	be	be	AUX
ftr-325	1534	6	fighting	fight	VERB
ftr-325	1534	7	american	american	ADJ
ftr-325	1534	8	adoptions	adoption	NOUN
ftr-325	1534	9	,	,	PUNCT
ftr-325	1534	10	but	but	CCONJ
ftr-325	1534	11	congress	congress	PROPN
ftr-325	1534	12	likes	like	VERB
ftr-325	1534	13	adoptions	adoption	NOUN
ftr-325	1534	14	.	.	PUNCT
ftr-325	1535	1	the	the	DET
ftr-325	1535	2	2012	2012	NUM
ftr-325	1535	3	taxpayer	taxpayer	NOUN
ftr-325	1535	4	relief	relief	NOUN
ftr-325	1535	5	(	(	PUNCT
ftr-325	1535	6	and	and	CCONJ
ftr-325	1535	7	not	not	PART
ftr-325	1535	8	so	so	ADV
ftr-325	1535	9	grand	grand	ADJ
ftr-325	1535	10	compromise	compromise	NOUN
ftr-325	1535	11	)	)	PUNCT
ftr-325	1535	12	tax	tax	NOUN
ftr-325	1535	13	act	act	NOUN
ftr-325	1535	14	,	,	PUNCT
ftr-325	1535	15	§	§	PROPN
ftr-325	1535	16	104	104	NUM
ftr-325	1535	17	,	,	PUNCT
ftr-325	1535	18	made	make	VERB
ftr-325	1535	19	permanent	permanent	ADJ
ftr-325	1535	20	the	the	DET
ftr-325	1535	21	code	code	NOUN
ftr-325	1535	22	§	§	NOUN
ftr-325	1535	23	137	137	NUM
ftr-325	1535	24	exclusion	exclusion	NOUN
ftr-325	1535	25	for	for	ADP
ftr-325	1535	26	employer	employer	NOUN
ftr-325	1535	27	-	-	PUNCT
ftr-325	1535	28	provided	provide	VERB
ftr-325	1535	29	adoption	adoption	NOUN
ftr-325	1535	30	assistance	assistance	NOUN
ftr-325	1535	31	.	.	PUNCT
ftr-325	1536	1	the	the	DET
ftr-325	1536	2	maximum	maximum	ADJ
ftr-325	1536	3	exclusion	exclusion	NOUN
ftr-325	1536	4	is	be	AUX
ftr-325	1536	5	$	$	SYM
ftr-325	1536	6	12,170	12,170	NUM
ftr-325	1536	7	(	(	PUNCT
ftr-325	1536	8	adjusted	adjust	VERB
ftr-325	1536	9	for	for	ADP
ftr-325	1536	10	inflation	inflation	NOUN
ftr-325	1536	11	)	)	PUNCT
ftr-325	1536	12	,	,	PUNCT
ftr-325	1536	13	and	and	CCONJ
ftr-325	1536	14	the	the	DET
ftr-325	1536	15	phase	phase	NOUN
ftr-325	1536	16	-	-	PUNCT
ftr-325	1536	17	out	out	ADP
ftr-325	1536	18	range	range	NOUN
ftr-325	1536	19	is	be	AUX
ftr-325	1536	20	$	$	SYM
ftr-325	1536	21	182,520	182,520	NUM
ftr-325	1536	22	to	to	PART
ftr-325	1536	23	$	$	SYM
ftr-325	1536	24	222,520	222,520	NUM
ftr-325	1536	25	(	(	PUNCT
ftr-325	1536	26	adjusted	adjust	VERB
ftr-325	1536	27	for	for	ADP
ftr-325	1536	28	inflation	inflation	NOUN
ftr-325	1536	29	)	)	PUNCT
ftr-325	1536	30	.	.	PUNCT
ftr-325	1537	1	b.	b.	PROPN
ftr-325	1538	1	qualified	qualify	VERB
ftr-325	1538	2	deferred	defer	VERB
ftr-325	1538	3	compensation	compensation	NOUN
ftr-325	1538	4	plans	plan	NOUN
ftr-325	1538	5	1	1	NUM
ftr-325	1538	6	.	.	X
ftr-325	1538	7	rev	rev	PROPN
ftr-325	1538	8	.	.	PROPN
ftr-325	1538	9	proc	proc	PROPN
ftr-325	1538	10	.	.	PUNCT
ftr-325	1539	1	2013	2013	NUM
ftr-325	1539	2	-	-	SYM
ftr-325	1539	3	12	12	NUM
ftr-325	1539	4	,	,	PUNCT
ftr-325	1539	5	2013	2013	NUM
ftr-325	1539	6	-	-	SYM
ftr-325	1539	7	4	4	NUM
ftr-325	1539	8	i.r.b	i.r.b	NOUN
ftr-325	1539	9	.	.	PUNCT
ftr-325	1540	1	313	313	NUM
ftr-325	1540	2	(	(	PUNCT
ftr-325	1540	3	12/31/12	12/31/12	NUM
ftr-325	1540	4	)	)	PUNCT
ftr-325	1540	5	,	,	PUNCT
ftr-325	1540	6	modifying	modify	VERB
ftr-325	1540	7	and	and	CCONJ
ftr-325	1540	8	superseding	superseding	NOUN
ftr-325	1540	9	rev	rev	PROPN
ftr-325	1540	10	.	.	PROPN
ftr-325	1540	11	proc	proc	PROPN
ftr-325	1540	12	.	.	PUNCT
ftr-325	1540	13	2008	2008	NUM
ftr-325	1540	14	-	-	SYM
ftr-325	1540	15	50	50	NUM
ftr-325	1540	16	,	,	PUNCT
ftr-325	1540	17	2008	2008	NUM
ftr-325	1540	18	-	-	SYM
ftr-325	1540	19	2	2	NUM
ftr-325	1540	20	c.b	c.b	PROPN
ftr-325	1540	21	.	.	PROPN
ftr-325	1540	22	464	464	NUM
ftr-325	1540	23	.	.	PUNCT
ftr-325	1541	1	this	this	DET
ftr-325	1541	2	578	578	NUM
ftr-325	1541	3	florida	florida	PROPN
ftr-325	1541	4	tax	tax	NOUN
ftr-325	1541	5	review	review	NOUN
ftr-325	1541	6	[	[	X
ftr-325	1541	7	vol	vol	NOUN
ftr-325	1541	8	.	.	PUNCT
ftr-325	1541	9	13:10	13:10	NUM
ftr-325	1541	10	revenue	revenue	NOUN
ftr-325	1541	11	procedure	procedure	NOUN
ftr-325	1541	12	updates	update	VERB
ftr-325	1541	13	the	the	DET
ftr-325	1541	14	comprehensive	comprehensive	ADJ
ftr-325	1541	15	system	system	NOUN
ftr-325	1541	16	of	of	ADP
ftr-325	1541	17	correction	correction	NOUN
ftr-325	1541	18	programs	program	NOUN
ftr-325	1541	19	for	for	ADP
ftr-325	1541	20	sponsors	sponsor	NOUN
ftr-325	1541	21	of	of	ADP
ftr-325	1541	22	retirement	retirement	NOUN
ftr-325	1541	23	plans	plan	NOUN
ftr-325	1541	24	that	that	PRON
ftr-325	1541	25	are	be	AUX
ftr-325	1541	26	intended	intend	VERB
ftr-325	1541	27	to	to	PART
ftr-325	1541	28	satisfy	satisfy	VERB
ftr-325	1541	29	the	the	DET
ftr-325	1541	30	requirements	requirement	NOUN
ftr-325	1541	31	of	of	ADP
ftr-325	1541	32	§	§	PROPN
ftr-325	1541	33	§	§	PROPN
ftr-325	1541	34	401(a	401(a	PROPN
ftr-325	1541	35	)	)	PUNCT
ftr-325	1541	36	,	,	PUNCT
ftr-325	1541	37	403(a	403(a	NOUN
ftr-325	1541	38	)	)	PUNCT
ftr-325	1541	39	,	,	PUNCT
ftr-325	1541	40	403(b	403(b	PROPN
ftr-325	1541	41	)	)	PUNCT
ftr-325	1541	42	,	,	PUNCT
ftr-325	1541	43	408(k	408(k	NOUN
ftr-325	1541	44	)	)	PUNCT
ftr-325	1541	45	,	,	PUNCT
ftr-325	1541	46	or	or	CCONJ
ftr-325	1541	47	408(p	408(p	NUM
ftr-325	1541	48	)	)	PUNCT
ftr-325	1541	49	of	of	ADP
ftr-325	1541	50	the	the	DET
ftr-325	1541	51	code	code	NOUN
ftr-325	1541	52	,	,	PUNCT
ftr-325	1541	53	but	but	CCONJ
ftr-325	1541	54	that	that	PRON
ftr-325	1541	55	have	have	AUX
ftr-325	1541	56	not	not	PART
ftr-325	1541	57	met	meet	VERB
ftr-325	1541	58	these	these	DET
ftr-325	1541	59	requirements	requirement	NOUN
ftr-325	1541	60	for	for	ADP
ftr-325	1541	61	a	a	DET
ftr-325	1541	62	period	period	NOUN
ftr-325	1541	63	of	of	ADP
ftr-325	1541	64	time	time	NOUN
ftr-325	1541	65	.	.	PUNCT
ftr-325	1542	1	this	this	DET
ftr-325	1542	2	system	system	NOUN
ftr-325	1542	3	,	,	PUNCT
ftr-325	1542	4	the	the	DET
ftr-325	1542	5	employee	employee	NOUN
ftr-325	1542	6	plans	plan	VERB
ftr-325	1542	7	compliance	compliance	NOUN
ftr-325	1542	8	resolution	resolution	NOUN
ftr-325	1542	9	system	system	NOUN
ftr-325	1542	10	(	(	PUNCT
ftr-325	1542	11	―epcrs‖	―epcrs‖	PROPN
ftr-325	1542	12	)	)	PUNCT
ftr-325	1542	13	,	,	PUNCT
ftr-325	1542	14	permits	permit	VERB
ftr-325	1542	15	plan	plan	NOUN
ftr-325	1542	16	sponsors	sponsor	NOUN
ftr-325	1542	17	to	to	PART
ftr-325	1542	18	correct	correct	VERB
ftr-325	1542	19	these	these	DET
ftr-325	1542	20	failures	failure	NOUN
ftr-325	1542	21	and	and	CCONJ
ftr-325	1542	22	thereby	thereby	ADV
ftr-325	1542	23	continue	continue	VERB
ftr-325	1542	24	to	to	PART
ftr-325	1542	25	provide	provide	VERB
ftr-325	1542	26	their	their	PRON
ftr-325	1542	27	employees	employee	NOUN
ftr-325	1542	28	with	with	ADP
ftr-325	1542	29	retirement	retirement	NOUN
ftr-325	1542	30	benefits	benefit	NOUN
ftr-325	1542	31	on	on	ADP
ftr-325	1542	32	a	a	DET
ftr-325	1542	33	tax	tax	NOUN
ftr-325	1542	34	-	-	PUNCT
ftr-325	1542	35	favored	favor	VERB
ftr-325	1542	36	basis	basis	NOUN
ftr-325	1542	37	.	.	PUNCT
ftr-325	1543	1	the	the	DET
ftr-325	1543	2	components	component	NOUN
ftr-325	1543	3	of	of	ADP
ftr-325	1543	4	epcrs	epcrs	PROPN
ftr-325	1543	5	are	be	AUX
ftr-325	1543	6	the	the	DET
ftr-325	1543	7	self	self	NOUN
ftr-325	1543	8	-	-	PUNCT
ftr-325	1543	9	correction	correction	NOUN
ftr-325	1543	10	program	program	NOUN
ftr-325	1543	11	(	(	PUNCT
ftr-325	1543	12	―scp‖	―scp‖	PROPN
ftr-325	1543	13	)	)	PUNCT
ftr-325	1543	14	,	,	PUNCT
ftr-325	1543	15	the	the	DET
ftr-325	1543	16	voluntary	voluntary	ADJ
ftr-325	1543	17	correction	correction	NOUN
ftr-325	1543	18	program	program	NOUN
ftr-325	1543	19	(	(	PUNCT
ftr-325	1543	20	―vcp‖	―vcp‖	PROPN
ftr-325	1543	21	)	)	PUNCT
ftr-325	1543	22	,	,	PUNCT
ftr-325	1543	23	and	and	CCONJ
ftr-325	1543	24	the	the	DET
ftr-325	1543	25	audit	audit	NOUN
ftr-325	1543	26	closing	closing	NOUN
ftr-325	1543	27	agreement	agreement	NOUN
ftr-325	1543	28	program	program	NOUN
ftr-325	1543	29	(	(	PUNCT
ftr-325	1543	30	―audit	―audit	NOUN
ftr-325	1543	31	cap‖	cap‖	PROPN
ftr-325	1543	32	)	)	PUNCT
ftr-325	1543	33	.	.	PUNCT
ftr-325	1544	1	c.	c.	PROPN
ftr-325	1544	2	nonqualified	nonqualifie	VERB
ftr-325	1544	3	deferred	defer	VERB
ftr-325	1544	4	compensation	compensation	NOUN
ftr-325	1544	5	,	,	PUNCT
ftr-325	1544	6	section	section	NOUN
ftr-325	1544	7	83	83	NUM
ftr-325	1544	8	,	,	PUNCT
ftr-325	1544	9	and	and	CCONJ
ftr-325	1544	10	stock	stock	NOUN
ftr-325	1544	11	options	option	NOUN
ftr-325	1544	12	1	1	NUM
ftr-325	1544	13	.	.	PUNCT
ftr-325	1545	1	a	a	DET
ftr-325	1545	2	sad	sad	ADJ
ftr-325	1545	3	story	story	NOUN
ftr-325	1545	4	involving	involve	VERB
ftr-325	1545	5	non	non	ADJ
ftr-325	1545	6	-	-	ADJ
ftr-325	1545	7	qualified	qualified	ADJ
ftr-325	1545	8	stock	stock	NOUN
ftr-325	1545	9	options	option	NOUN
ftr-325	1545	10	,	,	PUNCT
ftr-325	1545	11	with	with	ADP
ftr-325	1545	12	a	a	DET
ftr-325	1545	13	different	different	ADJ
ftr-325	1545	14	twist	twist	NOUN
ftr-325	1545	15	.	.	PUNCT
ftr-325	1546	1	mclaine	mclaine	PROPN
ftr-325	1546	2	v.	v.	PROPN
ftr-325	1546	3	commissioner	commissioner	PROPN
ftr-325	1546	4	,	,	PUNCT
ftr-325	1546	5	138	138	NUM
ftr-325	1546	6	t.c	t.c	PROPN
ftr-325	1546	7	.	.	PUNCT
ftr-325	1547	1	no	no	INTJ
ftr-325	1547	2	.	.	NOUN
ftr-325	1548	1	10	10	NUM
ftr-325	1548	2	(	(	PUNCT
ftr-325	1548	3	3/13/12	3/13/12	NUM
ftr-325	1548	4	)	)	PUNCT
ftr-325	1548	5	.	.	PUNCT
ftr-325	1549	1	in	in	ADP
ftr-325	1549	2	this	this	DET
ftr-325	1549	3	review	review	NOUN
ftr-325	1549	4	of	of	ADP
ftr-325	1549	5	a	a	DET
ftr-325	1549	6	cdp	cdp	NOUN
ftr-325	1549	7	proceeding	proceeding	NOUN
ftr-325	1549	8	,	,	PUNCT
ftr-325	1549	9	the	the	DET
ftr-325	1549	10	tax	tax	NOUN
ftr-325	1549	11	court	court	NOUN
ftr-325	1549	12	,	,	PUNCT
ftr-325	1549	13	in	in	ADP
ftr-325	1549	14	a	a	DET
ftr-325	1549	15	reviewed	review	VERB
ftr-325	1549	16	opinion	opinion	NOUN
ftr-325	1549	17	by	by	ADP
ftr-325	1549	18	judge	judge	NOUN
ftr-325	1549	19	colvin	colvin	PROPN
ftr-325	1549	20	,	,	PUNCT
ftr-325	1549	21	sustained	sustain	VERB
ftr-325	1549	22	the	the	DET
ftr-325	1549	23	irs‘s	irs‘s	NOUN
ftr-325	1549	24	determination	determination	NOUN
ftr-325	1549	25	to	to	PART
ftr-325	1549	26	proceed	proceed	VERB
ftr-325	1549	27	with	with	ADP
ftr-325	1549	28	a	a	DET
ftr-325	1549	29	levy	levy	NOUN
ftr-325	1549	30	against	against	ADP
ftr-325	1549	31	the	the	DET
ftr-325	1549	32	taxpayer	taxpayer	NOUN
ftr-325	1549	33	to	to	PART
ftr-325	1549	34	collect	collect	VERB
ftr-325	1549	35	unpaid	unpaid	ADJ
ftr-325	1549	36	taxes	taxis	NOUN
ftr-325	1549	37	resulting	result	VERB
ftr-325	1549	38	from	from	ADP
ftr-325	1549	39	his	his	PRON
ftr-325	1549	40	exercise	exercise	NOUN
ftr-325	1549	41	of	of	ADP
ftr-325	1549	42	non	non	ADJ
ftr-325	1549	43	-	-	ADJ
ftr-325	1549	44	qualified	qualified	ADJ
ftr-325	1549	45	stock	stock	NOUN
ftr-325	1549	46	options	option	NOUN
ftr-325	1549	47	.	.	PUNCT
ftr-325	1550	1	the	the	DET
ftr-325	1550	2	taxpayer	taxpayer	NOUN
ftr-325	1550	3	argued	argue	VERB
ftr-325	1550	4	that	that	SCONJ
ftr-325	1550	5	in	in	ADP
ftr-325	1550	6	the	the	DET
ftr-325	1550	7	cdp	cdp	PROPN
ftr-325	1550	8	proceeding	proceed	VERB
ftr-325	1550	9	the	the	DET
ftr-325	1550	10	irs	irs	PROPN
ftr-325	1550	11	wrongly	wrongly	ADV
ftr-325	1550	12	denied	deny	VERB
ftr-325	1550	13	him	he	PRON
ftr-325	1550	14	a	a	DET
ftr-325	1550	15	§	§	PROPN
ftr-325	1550	16	31	31	NUM
ftr-325	1550	17	credit	credit	NOUN
ftr-325	1550	18	for	for	ADP
ftr-325	1550	19	a	a	DET
ftr-325	1550	20	third	third	ADJ
ftr-325	1550	21	-	-	PUNCT
ftr-325	1550	22	party	party	NOUN
ftr-325	1550	23	payment	payment	NOUN
ftr-325	1550	24	by	by	ADP
ftr-325	1550	25	a	a	DET
ftr-325	1550	26	successor	successor	NOUN
ftr-325	1550	27	to	to	ADP
ftr-325	1550	28	his	his	PRON
ftr-325	1550	29	former	former	ADJ
ftr-325	1550	30	employer	employer	NOUN
ftr-325	1550	31	of	of	ADP
ftr-325	1550	32	the	the	DET
ftr-325	1550	33	taxes	taxis	NOUN
ftr-325	1550	34	that	that	PRON
ftr-325	1550	35	should	should	AUX
ftr-325	1550	36	have	have	AUX
ftr-325	1550	37	been	be	AUX
ftr-325	1550	38	withheld	withhold	VERB
ftr-325	1550	39	from	from	ADP
ftr-325	1550	40	the	the	DET
ftr-325	1550	41	stock	stock	NOUN
ftr-325	1550	42	proceeds	proceed	NOUN
ftr-325	1550	43	but	but	CCONJ
ftr-325	1550	44	which	which	PRON
ftr-325	1550	45	the	the	DET
ftr-325	1550	46	taxpayer	taxpayer	NOUN
ftr-325	1550	47	claimed	claim	VERB
ftr-325	1550	48	were	be	AUX
ftr-325	1550	49	paid	pay	VERB
ftr-325	1550	50	in	in	ADP
ftr-325	1550	51	the	the	DET
ftr-325	1550	52	year	year	NOUN
ftr-325	1550	53	after	after	ADP
ftr-325	1550	54	the	the	DET
ftr-325	1550	55	year	year	NOUN
ftr-325	1550	56	in	in	ADP
ftr-325	1550	57	which	which	PRON
ftr-325	1550	58	he	he	PRON
ftr-325	1550	59	filed	file	VERB
ftr-325	1550	60	his	his	PRON
ftr-325	1550	61	tax	tax	NOUN
ftr-325	1550	62	return	return	NOUN
ftr-325	1550	63	.	.	PUNCT
ftr-325	1551	1	judge	judge	PROPN
ftr-325	1551	2	colvin	colvin	PROPN
ftr-325	1551	3	found	find	VERB
ftr-325	1551	4	that	that	SCONJ
ftr-325	1551	5	there	there	PRON
ftr-325	1551	6	was	be	VERB
ftr-325	1551	7	no	no	DET
ftr-325	1551	8	evidence	evidence	NOUN
ftr-325	1551	9	that	that	SCONJ
ftr-325	1551	10	any	any	DET
ftr-325	1551	11	such	such	ADJ
ftr-325	1551	12	payment	payment	NOUN
ftr-325	1551	13	occurred	occur	VERB
ftr-325	1551	14	.	.	PUNCT
ftr-325	1552	1			PRON
ftr-325	1552	2	judge	judge	PROPN
ftr-325	1552	3	halpern	halpern	PROPN
ftr-325	1552	4	(	(	PUNCT
ftr-325	1552	5	joined	join	VERB
ftr-325	1552	6	by	by	ADP
ftr-325	1552	7	judge	judge	PROPN
ftr-325	1552	8	holmes	holme	NOUN
ftr-325	1552	9	)	)	PUNCT
ftr-325	1552	10	concurred	concur	VERB
ftr-325	1552	11	,	,	PUNCT
ftr-325	1552	12	but	but	CCONJ
ftr-325	1552	13	would	would	AUX
ftr-325	1552	14	have	have	AUX
ftr-325	1552	15	held	hold	VERB
ftr-325	1552	16	that	that	SCONJ
ftr-325	1552	17	as	as	ADP
ftr-325	1552	18	a	a	DET
ftr-325	1552	19	matter	matter	NOUN
ftr-325	1552	20	of	of	ADP
ftr-325	1552	21	law	law	NOUN
ftr-325	1552	22	,	,	PUNCT
ftr-325	1552	23	even	even	ADV
ftr-325	1552	24	if	if	SCONJ
ftr-325	1552	25	the	the	DET
ftr-325	1552	26	successor	successor	NOUN
ftr-325	1552	27	company	company	NOUN
ftr-325	1552	28	paid	pay	VERB
ftr-325	1552	29	the	the	DET
ftr-325	1552	30	non	non	ADJ
ftr-325	1552	31	-	-	ADJ
ftr-325	1552	32	withheld	withheld	ADJ
ftr-325	1552	33	taxes	taxis	NOUN
ftr-325	1552	34	associated	associate	VERB
ftr-325	1552	35	with	with	ADP
ftr-325	1552	36	the	the	DET
ftr-325	1552	37	option	option	NOUN
ftr-325	1552	38	exercise	exercise	NOUN
ftr-325	1552	39	in	in	ADP
ftr-325	1552	40	a	a	DET
ftr-325	1552	41	later	later	ADJ
ftr-325	1552	42	year	year	NOUN
ftr-325	1552	43	,	,	PUNCT
ftr-325	1552	44	the	the	DET
ftr-325	1552	45	taxpayer	taxpayer	NOUN
ftr-325	1552	46	would	would	AUX
ftr-325	1552	47	not	not	PART
ftr-325	1552	48	have	have	AUX
ftr-325	1552	49	been	be	AUX
ftr-325	1552	50	entitled	entitle	VERB
ftr-325	1552	51	to	to	ADP
ftr-325	1552	52	a	a	DET
ftr-325	1552	53	§	§	PROPN
ftr-325	1552	54	31(a	31(a	NUM
ftr-325	1552	55	)	)	PUNCT
ftr-325	1552	56	credit	credit	NOUN
ftr-325	1552	57	for	for	ADP
ftr-325	1552	58	the	the	DET
ftr-325	1552	59	payment	payment	NOUN
ftr-325	1552	60	.	.	PUNCT
ftr-325	1553	1	he	he	PRON
ftr-325	1553	2	wrote	write	VERB
ftr-325	1553	3	:	:	PUNCT
ftr-325	1553	4	i	i	PRON
ftr-325	1553	5	believe	believe	VERB
ftr-325	1553	6	the	the	DET
ftr-325	1553	7	law	law	NOUN
ftr-325	1553	8	is	be	AUX
ftr-325	1553	9	clear	clear	ADJ
ftr-325	1553	10	that	that	SCONJ
ftr-325	1553	11	an	an	DET
ftr-325	1553	12	employer‘s	employer‘s	PROPN
ftr-325	1553	13	(	(	PUNCT
ftr-325	1553	14	or	or	CCONJ
ftr-325	1553	15	former	former	ADJ
ftr-325	1553	16	employer‘s	employer‘	NOUN
ftr-325	1553	17	)	)	PUNCT
ftr-325	1553	18	payment	payment	NOUN
ftr-325	1553	19	to	to	ADP
ftr-325	1553	20	the	the	DET
ftr-325	1553	21	internal	internal	ADJ
ftr-325	1553	22	revenue	revenue	NOUN
ftr-325	1553	23	service	service	NOUN
ftr-325	1553	24	(	(	PUNCT
ftr-325	1553	25	irs	irs	PROPN
ftr-325	1553	26	)	)	PUNCT
ftr-325	1553	27	of	of	ADP
ftr-325	1553	28	taxes	taxis	NOUN
ftr-325	1553	29	that	that	PRON
ftr-325	1553	30	should	should	AUX
ftr-325	1553	31	have	have	AUX
ftr-325	1553	32	been	be	AUX
ftr-325	1553	33	,	,	PUNCT
ftr-325	1553	34	but	but	CCONJ
ftr-325	1553	35	were	be	AUX
ftr-325	1553	36	not	not	PART
ftr-325	1553	37	,	,	PUNCT
ftr-325	1553	38	withheld	withhold	VERB
ftr-325	1553	39	in	in	ADP
ftr-325	1553	40	a	a	DET
ftr-325	1553	41	prior	prior	ADJ
ftr-325	1553	42	year	year	NOUN
ftr-325	1553	43	does	do	AUX
ftr-325	1553	44	not	not	PART
ftr-325	1553	45	entitle	entitle	VERB
ftr-325	1553	46	the	the	DET
ftr-325	1553	47	employee	employee	NOUN
ftr-325	1553	48	to	to	ADP
ftr-325	1553	49	a	a	DET
ftr-325	1553	50	section	section	NOUN
ftr-325	1553	51	31(a	31(a	NUM
ftr-325	1553	52	)	)	PUNCT
ftr-325	1553	53	credit	credit	NOUN
ftr-325	1553	54	for	for	ADP
ftr-325	1553	55	that	that	DET
ftr-325	1553	56	payment	payment	NOUN
ftr-325	1553	57	.	.	PUNCT
ftr-325	1554	1	under	under	ADP
ftr-325	1554	2	those	those	DET
ftr-325	1554	3	circumstances	circumstance	NOUN
ftr-325	1554	4	we	we	PRON
ftr-325	1554	5	have	have	VERB
ftr-325	1554	6	a	a	DET
ftr-325	1554	7	duty	duty	NOUN
ftr-325	1554	8	not	not	PART
ftr-325	1554	9	to	to	PART
ftr-325	1554	10	mislead	mislead	VERB
ftr-325	1554	11	taxpayers	taxpayer	NOUN
ftr-325	1554	12	by	by	ADP
ftr-325	1554	13	perpetuating	perpetuate	VERB
ftr-325	1554	14	a	a	DET
ftr-325	1554	15	case	case	NOUN
ftr-325	1554	16	.	.	PUNCT
ftr-325	1554	17	.	.	PUNCT
ftr-325	1554	18	.	.	PUNCT
ftr-325	1555	1	that	that	PRON
ftr-325	1555	2	may	may	AUX
ftr-325	1555	3	very	very	ADV
ftr-325	1555	4	well	well	ADV
ftr-325	1555	5	encourage	encourage	VERB
ftr-325	1555	6	needless	needless	ADJ
ftr-325	1555	7	litigation	litigation	NOUN
ftr-325	1555	8	.	.	PUNCT
ftr-325	1556	1	therefore	therefore	ADV
ftr-325	1556	2	,	,	PUNCT
ftr-325	1556	3	we	we	PRON
ftr-325	1556	4	should	should	AUX
ftr-325	1556	5	hold	hold	VERB
ftr-325	1556	6	,	,	PUNCT
ftr-325	1556	7	in	in	ADP
ftr-325	1556	8	the	the	DET
ftr-325	1556	9	alternative	alternative	NOUN
ftr-325	1556	10	,	,	PUNCT
ftr-325	1556	11	that	that	SCONJ
ftr-325	1556	12	,	,	PUNCT
ftr-325	1556	13	as	as	ADP
ftr-325	1556	14	a	a	DET
ftr-325	1556	15	matter	matter	NOUN
ftr-325	1556	16	of	of	ADP
ftr-325	1556	17	law	law	NOUN
ftr-325	1556	18	,	,	PUNCT
ftr-325	1556	19	the	the	DET
ftr-325	1556	20	vartec	vartec	ADJ
ftr-325	1556	21	payment	payment	NOUN
ftr-325	1556	22	alleged	allege	VERB
ftr-325	1556	23	by	by	ADP
ftr-325	1556	24	petitioner	petitioner	NOUN
ftr-325	1556	25	,	,	PUNCT
ftr-325	1556	26	even	even	ADV
ftr-325	1556	27	if	if	SCONJ
ftr-325	1556	28	proven	prove	VERB
ftr-325	1556	29	,	,	PUNCT
ftr-325	1556	30	would	would	AUX
ftr-325	1556	31	not	not	PART
ftr-325	1556	32	entitle	entitle	VERB
ftr-325	1556	33	him	he	PRON
ftr-325	1556	34	to	to	ADP
ftr-325	1556	35	a	a	DET
ftr-325	1556	36	section	section	NOUN
ftr-325	1556	37	31(a	31(a	NUM
ftr-325	1556	38	)	)	PUNCT
ftr-325	1556	39	credit	credit	NOUN
ftr-325	1556	40	therefor	therefor	NOUN
ftr-325	1556	41	.	.	PUNCT
ftr-325	1557	1	2	2	NUM
ftr-325	1557	2	.	.	X
ftr-325	1558	1	20/20	20/20	NUM
ftr-325	1558	2	hindsight	hindsight	ADJ
ftr-325	1558	3	doesn‘t	doesn‘t	NOUN
ftr-325	1558	4	change	change	NOUN
ftr-325	1558	5	the	the	DET
ftr-325	1558	6	value	value	NOUN
ftr-325	1558	7	of	of	ADP
ftr-325	1558	8	stock	stock	NOUN
ftr-325	1558	9	purchased	purchase	VERB
ftr-325	1558	10	through	through	ADP
ftr-325	1558	11	stock	stock	NOUN
ftr-325	1558	12	options	option	NOUN
ftr-325	1558	13	.	.	PUNCT
ftr-325	1559	1	sheedy	sheedy	PROPN
ftr-325	1559	2	v.	v.	PROPN
ftr-325	1559	3	commissioner	commissioner	PROPN
ftr-325	1559	4	,	,	PUNCT
ftr-325	1559	5	t.c	t.c	PROPN
ftr-325	1559	6	.	.	PROPN
ftr-325	1559	7	memo	memo	NOUN
ftr-325	1559	8	.	.	PUNCT
ftr-325	1560	1	2012	2012	NUM
ftr-325	1560	2	-	-	SYM
ftr-325	1560	3	69	69	NUM
ftr-325	1560	4	(	(	PUNCT
ftr-325	1560	5	3/14/12	3/14/12	NUM
ftr-325	1560	6	)	)	PUNCT
ftr-325	1560	7	.	.	PUNCT
ftr-325	1561	1	in	in	ADP
ftr-325	1561	2	june	june	PROPN
ftr-325	1561	3	2006	2006	NUM
ftr-325	1561	4	,	,	PUNCT
ftr-325	1561	5	the	the	DET
ftr-325	1561	6	taxpayer	taxpayer	NOUN
ftr-325	1561	7	exercised	exercise	VERB
ftr-325	1561	8	nonstatutory	nonstatutory	ADJ
ftr-325	1561	9	stock	stock	NOUN
ftr-325	1561	10	2013	2013	NUM
ftr-325	1561	11	]	]	PUNCT
ftr-325	1561	12	recent	recent	ADJ
ftr-325	1561	13	developments	development	NOUN
ftr-325	1561	14	in	in	ADP
ftr-325	1561	15	federal	federal	ADJ
ftr-325	1561	16	income	income	NOUN
ftr-325	1561	17	taxation	taxation	NOUN
ftr-325	1561	18	579	579	NUM
ftr-325	1561	19	options	option	NOUN
ftr-325	1561	20	in	in	ADP
ftr-325	1561	21	his	his	PRON
ftr-325	1561	22	employer	employer	NOUN
ftr-325	1561	23	,	,	PUNCT
ftr-325	1561	24	which	which	PRON
ftr-325	1561	25	six	six	NUM
ftr-325	1561	26	months	month	NOUN
ftr-325	1561	27	later	later	ADV
ftr-325	1561	28	was	be	AUX
ftr-325	1561	29	bankrupt	bankrupt	ADJ
ftr-325	1561	30	.	.	PUNCT
ftr-325	1562	1	the	the	DET
ftr-325	1562	2	stock	stock	NOUN
ftr-325	1562	3	was	be	AUX
ftr-325	1562	4	not	not	PART
ftr-325	1562	5	publicly	publicly	ADV
ftr-325	1562	6	traded	trade	VERB
ftr-325	1562	7	but	but	CCONJ
ftr-325	1562	8	was	be	AUX
ftr-325	1562	9	bought	buy	VERB
ftr-325	1562	10	and	and	CCONJ
ftr-325	1562	11	sold	sell	VERB
ftr-325	1562	12	through	through	ADP
ftr-325	1562	13	an	an	DET
ftr-325	1562	14	investment	investment	NOUN
ftr-325	1562	15	bank	bank	NOUN
ftr-325	1562	16	that	that	PRON
ftr-325	1562	17	maintained	maintain	VERB
ftr-325	1562	18	a	a	DET
ftr-325	1562	19	trading	trading	NOUN
ftr-325	1562	20	desk	desk	NOUN
ftr-325	1562	21	with	with	ADP
ftr-325	1562	22	the	the	DET
ftr-325	1562	23	ability	ability	NOUN
ftr-325	1562	24	to	to	PART
ftr-325	1562	25	facilitate	facilitate	VERB
ftr-325	1562	26	secondary	secondary	ADJ
ftr-325	1562	27	trading	trading	NOUN
ftr-325	1562	28	among	among	ADP
ftr-325	1562	29	and	and	CCONJ
ftr-325	1562	30	between	between	ADP
ftr-325	1562	31	accredited	accredit	VERB
ftr-325	1562	32	investors	investor	NOUN
ftr-325	1562	33	and	and	CCONJ
ftr-325	1562	34	qualified	qualified	ADJ
ftr-325	1562	35	institutional	institutional	ADJ
ftr-325	1562	36	buyers	buyer	NOUN
ftr-325	1562	37	;	;	PUNCT
ftr-325	1562	38	the	the	DET
ftr-325	1562	39	investment	investment	NOUN
ftr-325	1562	40	bank	bank	NOUN
ftr-325	1562	41	did	do	AUX
ftr-325	1562	42	not	not	PART
ftr-325	1562	43	set	set	VERB
ftr-325	1562	44	these	these	DET
ftr-325	1562	45	prices	price	NOUN
ftr-325	1562	46	but	but	CCONJ
ftr-325	1562	47	reported	report	VERB
ftr-325	1562	48	prices	price	NOUN
ftr-325	1562	49	resulting	result	VERB
ftr-325	1562	50	from	from	ADP
ftr-325	1562	51	a	a	DET
ftr-325	1562	52	bid	bid	NOUN
ftr-325	1562	53	-	-	PUNCT
ftr-325	1562	54	ask	ask	NOUN
ftr-325	1562	55	process	process	NOUN
ftr-325	1562	56	in	in	ADP
ftr-325	1562	57	which	which	PRON
ftr-325	1562	58	it	it	PRON
ftr-325	1562	59	acted	act	VERB
ftr-325	1562	60	as	as	ADP
ftr-325	1562	61	the	the	DET
ftr-325	1562	62	market	market	NOUN
ftr-325	1562	63	maker	maker	NOUN
ftr-325	1562	64	.	.	PUNCT
ftr-325	1563	1	between	between	ADP
ftr-325	1563	2	january	january	PROPN
ftr-325	1563	3	11	11	NUM
ftr-325	1563	4	,	,	PUNCT
ftr-325	1563	5	2005	2005	NUM
ftr-325	1563	6	,	,	PUNCT
ftr-325	1563	7	and	and	CCONJ
ftr-325	1563	8	february	february	PROPN
ftr-325	1563	9	22	22	NUM
ftr-325	1563	10	,	,	PUNCT
ftr-325	1563	11	2007	2007	NUM
ftr-325	1563	12	,	,	PUNCT
ftr-325	1563	13	the	the	DET
ftr-325	1563	14	price	price	NOUN
ftr-325	1563	15	per	per	ADP
ftr-325	1563	16	share	share	NOUN
ftr-325	1563	17	ranged	range	VERB
ftr-325	1563	18	between	between	ADP
ftr-325	1563	19	$	$	SYM
ftr-325	1563	20	1.50	1.50	NUM
ftr-325	1563	21	and	and	CCONJ
ftr-325	1563	22	$	$	SYM
ftr-325	1563	23	10.25	10.25	NUM
ftr-325	1563	24	.	.	PUNCT
ftr-325	1564	1	at	at	ADP
ftr-325	1564	2	the	the	DET
ftr-325	1564	3	time	time	NOUN
ftr-325	1564	4	the	the	DET
ftr-325	1564	5	taxpayer	taxpayer	NOUN
ftr-325	1564	6	exercised	exercise	VERB
ftr-325	1564	7	the	the	DET
ftr-325	1564	8	options	option	NOUN
ftr-325	1564	9	,	,	PUNCT
ftr-325	1564	10	and	and	CCONJ
ftr-325	1564	11	for	for	ADP
ftr-325	1564	12	several	several	ADJ
ftr-325	1564	13	months	month	NOUN
ftr-325	1564	14	thereafter	thereafter	ADV
ftr-325	1564	15	,	,	PUNCT
ftr-325	1564	16	the	the	DET
ftr-325	1564	17	investment	investment	NOUN
ftr-325	1564	18	bank	bank	NOUN
ftr-325	1564	19	sold	sell	VERB
ftr-325	1564	20	several	several	ADJ
ftr-325	1564	21	blocks	block	NOUN
ftr-325	1564	22	of	of	ADP
ftr-325	1564	23	stock	stock	NOUN
ftr-325	1564	24	for	for	ADP
ftr-325	1564	25	$	$	SYM
ftr-325	1564	26	3	3	NUM
ftr-325	1564	27	per	per	ADP
ftr-325	1564	28	share	share	NOUN
ftr-325	1564	29	.	.	PUNCT
ftr-325	1565	1	the	the	DET
ftr-325	1565	2	taxpayer	taxpayer	NOUN
ftr-325	1565	3	received	receive	VERB
ftr-325	1565	4	a	a	DET
ftr-325	1565	5	w-2	w-2	NOUN
ftr-325	1565	6	showing	show	VERB
ftr-325	1565	7	$	$	SYM
ftr-325	1565	8	744,466.25	744,466.25	NUM
ftr-325	1565	9	in	in	ADP
ftr-325	1565	10	gross	gross	ADJ
ftr-325	1565	11	income	income	NOUN
ftr-325	1565	12	—	—	PUNCT
ftr-325	1565	13	the	the	DET
ftr-325	1565	14	difference	difference	NOUN
ftr-325	1565	15	between	between	ADP
ftr-325	1565	16	the	the	DET
ftr-325	1565	17	$	$	SYM
ftr-325	1565	18	750,000	750,000	NUM
ftr-325	1565	19	fair	fair	ADJ
ftr-325	1565	20	market	market	NOUN
ftr-325	1565	21	value	value	NOUN
ftr-325	1565	22	of	of	ADP
ftr-325	1565	23	the	the	DET
ftr-325	1565	24	stock	stock	NOUN
ftr-325	1565	25	(	(	PUNCT
ftr-325	1565	26	at	at	ADP
ftr-325	1565	27	$	$	SYM
ftr-325	1565	28	3	3	NUM
ftr-325	1565	29	per	per	ADP
ftr-325	1565	30	share	share	NOUN
ftr-325	1565	31	)	)	PUNCT
ftr-325	1565	32	on	on	ADP
ftr-325	1565	33	the	the	DET
ftr-325	1565	34	exercise	exercise	NOUN
ftr-325	1565	35	date	date	NOUN
ftr-325	1565	36	and	and	CCONJ
ftr-325	1565	37	the	the	DET
ftr-325	1565	38	$	$	SYM
ftr-325	1565	39	5,533.75	5,533.75	NUM
ftr-325	1565	40	the	the	DET
ftr-325	1565	41	taxpayer	taxpayer	NOUN
ftr-325	1565	42	paid	pay	VERB
ftr-325	1565	43	for	for	ADP
ftr-325	1565	44	the	the	DET
ftr-325	1565	45	stock	stock	NOUN
ftr-325	1565	46	.	.	PUNCT
ftr-325	1566	1	nevertheless	nevertheless	ADV
ftr-325	1566	2	,	,	PUNCT
ftr-325	1566	3	the	the	DET
ftr-325	1566	4	taxpayer	taxpayer	NOUN
ftr-325	1566	5	argued	argue	VERB
ftr-325	1566	6	that	that	SCONJ
ftr-325	1566	7	the	the	DET
ftr-325	1566	8	stock	stock	NOUN
ftr-325	1566	9	was	be	AUX
ftr-325	1566	10	worthless	worthless	ADJ
ftr-325	1566	11	on	on	ADP
ftr-325	1566	12	the	the	DET
ftr-325	1566	13	date	date	NOUN
ftr-325	1566	14	of	of	ADP
ftr-325	1566	15	exercise	exercise	NOUN
ftr-325	1566	16	and	and	CCONJ
ftr-325	1566	17	that	that	SCONJ
ftr-325	1566	18	he	he	PRON
ftr-325	1566	19	therefore	therefore	ADV
ftr-325	1566	20	realized	realize	VERB
ftr-325	1566	21	no	no	DET
ftr-325	1566	22	income	income	NOUN
ftr-325	1566	23	.	.	PUNCT
ftr-325	1567	1	the	the	DET
ftr-325	1567	2	tax	tax	NOUN
ftr-325	1567	3	court	court	NOUN
ftr-325	1567	4	(	(	PUNCT
ftr-325	1567	5	judge	judge	PROPN
ftr-325	1567	6	laro	laro	PROPN
ftr-325	1567	7	)	)	PUNCT
ftr-325	1567	8	rejected	reject	VERB
ftr-325	1567	9	that	that	DET
ftr-325	1567	10	argument	argument	NOUN
ftr-325	1567	11	.	.	PUNCT
ftr-325	1568	1	citing	cite	VERB
ftr-325	1568	2	first	first	PROPN
ftr-325	1568	3	national	national	PROPN
ftr-325	1568	4	bank	bank	PROPN
ftr-325	1568	5	of	of	ADP
ftr-325	1568	6	kenosha	kenosha	PROPN
ftr-325	1568	7	v.	v.	PROPN
ftr-325	1568	8	united	united	PROPN
ftr-325	1568	9	states	states	PROPN
ftr-325	1568	10	,	,	PUNCT
ftr-325	1568	11	763	763	NUM
ftr-325	1568	12	f.2d	f.2d	X
ftr-325	1568	13	891	891	NUM
ftr-325	1568	14	,	,	PUNCT
ftr-325	1568	15	894	894	NUM
ftr-325	1568	16	(	(	PUNCT
ftr-325	1568	17	7th	7th	ADJ
ftr-325	1568	18	cir	cir	NOUN
ftr-325	1568	19	.	.	PUNCT
ftr-325	1568	20	1985	1985	NUM
ftr-325	1568	21	)	)	PUNCT
ftr-325	1568	22	as	as	ADP
ftr-325	1568	23	controlling	control	VERB
ftr-325	1568	24	authority	authority	NOUN
ftr-325	1568	25	,	,	PUNCT
ftr-325	1568	26	the	the	DET
ftr-325	1568	27	court	court	NOUN
ftr-325	1568	28	held	hold	VERB
ftr-325	1568	29	that	that	SCONJ
ftr-325	1568	30	―subsequent	―subsequent	ADJ
ftr-325	1568	31	events	event	NOUN
ftr-325	1568	32	should	should	AUX
ftr-325	1568	33	not	not	PART
ftr-325	1568	34	be	be	AUX
ftr-325	1568	35	used	use	VERB
ftr-325	1568	36	to	to	PART
ftr-325	1568	37	determine	determine	VERB
ftr-325	1568	38	fair	fair	ADJ
ftr-325	1568	39	market	market	NOUN
ftr-325	1568	40	value	value	NOUN
ftr-325	1568	41	,	,	PUNCT
ftr-325	1568	42	except	except	SCONJ
ftr-325	1568	43	to	to	ADP
ftr-325	1568	44	the	the	DET
ftr-325	1568	45	extent	extent	NOUN
ftr-325	1568	46	that	that	SCONJ
ftr-325	1568	47	they	they	PRON
ftr-325	1568	48	were	be	AUX
ftr-325	1568	49	reasonably	reasonably	ADV
ftr-325	1568	50	foreseeable	foreseeable	ADJ
ftr-325	1568	51	on	on	ADP
ftr-325	1568	52	the	the	DET
ftr-325	1568	53	valuation	valuation	NOUN
ftr-325	1568	54	date.‖	date.‖	NOUN
ftr-325	1568	55	on	on	ADP
ftr-325	1568	56	the	the	DET
ftr-325	1568	57	record	record	NOUN
ftr-325	1568	58	,	,	PUNCT
ftr-325	1568	59	the	the	DET
ftr-325	1568	60	bankruptcy	bankruptcy	NOUN
ftr-325	1568	61	and	and	CCONJ
ftr-325	1568	62	the	the	DET
ftr-325	1568	63	worthlessness	worthlessness	NOUN
ftr-325	1568	64	of	of	ADP
ftr-325	1568	65	the	the	DET
ftr-325	1568	66	stock	stock	NOUN
ftr-325	1568	67	were	be	AUX
ftr-325	1568	68	not	not	PART
ftr-325	1568	69	reasonably	reasonably	ADV
ftr-325	1568	70	foreseeable	foreseeable	ADJ
ftr-325	1568	71	events	event	NOUN
ftr-325	1568	72	on	on	ADP
ftr-325	1568	73	the	the	DET
ftr-325	1568	74	exercise	exercise	NOUN
ftr-325	1568	75	date	date	NOUN
ftr-325	1568	76	.	.	PUNCT
ftr-325	1569	1	following	follow	VERB
ftr-325	1569	2	the	the	DET
ftr-325	1569	3	principle	principle	NOUN
ftr-325	1569	4	that	that	SCONJ
ftr-325	1569	5	―price	―price	NOUN
ftr-325	1569	6	of	of	ADP
ftr-325	1569	7	stock	stock	NOUN
ftr-325	1569	8	in	in	ADP
ftr-325	1569	9	a	a	DET
ftr-325	1569	10	liquid	liquid	ADJ
ftr-325	1569	11	market	market	NOUN
ftr-325	1569	12	is	be	AUX
ftr-325	1569	13	presumptively	presumptively	ADV
ftr-325	1569	14	the	the	DET
ftr-325	1569	15	one	one	NOUN
ftr-325	1569	16	to	to	PART
ftr-325	1569	17	use	use	VERB
ftr-325	1569	18	in	in	ADP
ftr-325	1569	19	judicial	judicial	ADJ
ftr-325	1569	20	proceedings,‖	proceedings,‖	PROPN
ftr-325	1569	21	the	the	DET
ftr-325	1569	22	court	court	NOUN
ftr-325	1569	23	accepted	accept	VERB
ftr-325	1569	24	the	the	DET
ftr-325	1569	25	irs‘s	irs‘s	NOUN
ftr-325	1569	26	valuation	valuation	NOUN
ftr-325	1569	27	of	of	ADP
ftr-325	1569	28	$	$	SYM
ftr-325	1569	29	3	3	NUM
ftr-325	1569	30	per	per	ADP
ftr-325	1569	31	share	share	NOUN
ftr-325	1569	32	.	.	PUNCT
ftr-325	1570	1	the	the	DET
ftr-325	1570	2	taxpayer	taxpayer	NOUN
ftr-325	1570	3	was	be	AUX
ftr-325	1570	4	required	require	VERB
ftr-325	1570	5	to	to	PART
ftr-325	1570	6	include	include	VERB
ftr-325	1570	7	$	$	SYM
ftr-325	1570	8	744,466.25	744,466.25	NUM
ftr-325	1570	9	in	in	ADP
ftr-325	1570	10	gross	gross	ADJ
ftr-325	1570	11	income	income	NOUN
ftr-325	1570	12	—	—	PUNCT
ftr-325	1570	13	the	the	DET
ftr-325	1570	14	difference	difference	NOUN
ftr-325	1570	15	between	between	ADP
ftr-325	1570	16	the	the	DET
ftr-325	1570	17	$	$	SYM
ftr-325	1570	18	750,000	750,000	NUM
ftr-325	1570	19	fair	fair	ADJ
ftr-325	1570	20	market	market	NOUN
ftr-325	1570	21	value	value	NOUN
ftr-325	1570	22	of	of	ADP
ftr-325	1570	23	the	the	DET
ftr-325	1570	24	stock	stock	NOUN
ftr-325	1570	25	on	on	ADP
ftr-325	1570	26	the	the	DET
ftr-325	1570	27	exercise	exercise	NOUN
ftr-325	1570	28	date	date	NOUN
ftr-325	1570	29	and	and	CCONJ
ftr-325	1570	30	the	the	DET
ftr-325	1570	31	$	$	SYM
ftr-325	1570	32	5,533.75	5,533.75	NUM
ftr-325	1570	33	that	that	SCONJ
ftr-325	1570	34	he	he	PRON
ftr-325	1570	35	paid	pay	VERB
ftr-325	1570	36	for	for	ADP
ftr-325	1570	37	the	the	DET
ftr-325	1570	38	stock	stock	NOUN
ftr-325	1570	39	.	.	PUNCT
ftr-325	1571	1	3	3	X
ftr-325	1571	2	.	.	X
ftr-325	1571	3	tightening	tighten	VERB
ftr-325	1571	4	the	the	DET
ftr-325	1571	5	meaning	meaning	NOUN
ftr-325	1571	6	of	of	ADP
ftr-325	1571	7	―substantial	―substantial	ADJ
ftr-325	1571	8	risk	risk	NOUN
ftr-325	1571	9	of	of	ADP
ftr-325	1571	10	forfeiture.‖	forfeiture.‖	NOUN
ftr-325	1571	11	reg–141075–09	reg–141075–09	NOUN
ftr-325	1571	12	,	,	PUNCT
ftr-325	1571	13	property	property	NOUN
ftr-325	1571	14	transferred	transfer	VERB
ftr-325	1571	15	in	in	ADP
ftr-325	1571	16	connection	connection	NOUN
ftr-325	1571	17	with	with	ADP
ftr-325	1571	18	the	the	DET
ftr-325	1571	19	performance	performance	NOUN
ftr-325	1571	20	of	of	ADP
ftr-325	1571	21	services	service	NOUN
ftr-325	1571	22	under	under	ADP
ftr-325	1571	23	section	section	NOUN
ftr-325	1571	24	83	83	NUM
ftr-325	1571	25	,	,	PUNCT
ftr-325	1571	26	77	77	NUM
ftr-325	1571	27	f.r	f.r	NOUN
ftr-325	1571	28	.	.	PROPN
ftr-325	1571	29	31783	31783	NUM
ftr-325	1571	30	(	(	PUNCT
ftr-325	1571	31	5/30/12	5/30/12	NUM
ftr-325	1571	32	)	)	PUNCT
ftr-325	1571	33	.	.	PUNCT
ftr-325	1572	1	the	the	DET
ftr-325	1572	2	treasury	treasury	PROPN
ftr-325	1572	3	department	department	PROPN
ftr-325	1572	4	has	have	AUX
ftr-325	1572	5	proposed	propose	VERB
ftr-325	1572	6	amendments	amendment	NOUN
ftr-325	1572	7	to	to	ADP
ftr-325	1572	8	reg	reg	NOUN
ftr-325	1572	9	.	.	PUNCT
ftr-325	1573	1	§	§	PROPN
ftr-325	1573	2	1.83	1.83	NUM
ftr-325	1573	3	-	-	SYM
ftr-325	1573	4	3	3	NUM
ftr-325	1573	5	to	to	PART
ftr-325	1573	6	clarify	clarify	VERB
ftr-325	1573	7	the	the	DET
ftr-325	1573	8	meaning	meaning	NOUN
ftr-325	1573	9	of	of	ADP
ftr-325	1573	10	―substantial	―substantial	ADJ
ftr-325	1573	11	risk	risk	NOUN
ftr-325	1573	12	of	of	ADP
ftr-325	1573	13	forfeiture.‖	forfeiture.‖	NOUN
ftr-325	1573	14	under	under	ADP
ftr-325	1573	15	the	the	DET
ftr-325	1573	16	proposed	propose	VERB
ftr-325	1573	17	amendments	amendment	NOUN
ftr-325	1573	18	,	,	PUNCT
ftr-325	1573	19	a	a	DET
ftr-325	1573	20	substantial	substantial	ADJ
ftr-325	1573	21	risk	risk	NOUN
ftr-325	1573	22	of	of	ADP
ftr-325	1573	23	forfeiture	forfeiture	NOUN
ftr-325	1573	24	may	may	AUX
ftr-325	1573	25	be	be	AUX
ftr-325	1573	26	established	establish	VERB
ftr-325	1573	27	only	only	ADV
ftr-325	1573	28	through	through	ADP
ftr-325	1573	29	a	a	DET
ftr-325	1573	30	service	service	NOUN
ftr-325	1573	31	condition	condition	NOUN
ftr-325	1573	32	or	or	CCONJ
ftr-325	1573	33	a	a	DET
ftr-325	1573	34	condition	condition	NOUN
ftr-325	1573	35	related	relate	VERB
ftr-325	1573	36	to	to	ADP
ftr-325	1573	37	the	the	DET
ftr-325	1573	38	purpose	purpose	NOUN
ftr-325	1573	39	of	of	ADP
ftr-325	1573	40	the	the	DET
ftr-325	1573	41	transfer	transfer	NOUN
ftr-325	1573	42	.	.	PUNCT
ftr-325	1574	1	when	when	SCONJ
ftr-325	1574	2	determining	determine	VERB
ftr-325	1574	3	whether	whether	SCONJ
ftr-325	1574	4	a	a	DET
ftr-325	1574	5	substantial	substantial	ADJ
ftr-325	1574	6	risk	risk	NOUN
ftr-325	1574	7	of	of	ADP
ftr-325	1574	8	forfeiture	forfeiture	NOUN
ftr-325	1574	9	exists	exist	VERB
ftr-325	1574	10	based	base	VERB
ftr-325	1574	11	on	on	ADP
ftr-325	1574	12	a	a	DET
ftr-325	1574	13	condition	condition	NOUN
ftr-325	1574	14	related	relate	VERB
ftr-325	1574	15	to	to	ADP
ftr-325	1574	16	the	the	DET
ftr-325	1574	17	purpose	purpose	NOUN
ftr-325	1574	18	of	of	ADP
ftr-325	1574	19	the	the	DET
ftr-325	1574	20	transfer	transfer	NOUN
ftr-325	1574	21	,	,	PUNCT
ftr-325	1574	22	both	both	CCONJ
ftr-325	1574	23	the	the	DET
ftr-325	1574	24	likelihood	likelihood	NOUN
ftr-325	1574	25	that	that	SCONJ
ftr-325	1574	26	the	the	DET
ftr-325	1574	27	forfeiture	forfeiture	NOUN
ftr-325	1574	28	event	event	NOUN
ftr-325	1574	29	will	will	AUX
ftr-325	1574	30	occur	occur	VERB
ftr-325	1574	31	and	and	CCONJ
ftr-325	1574	32	the	the	DET
ftr-325	1574	33	likelihood	likelihood	NOUN
ftr-325	1574	34	that	that	SCONJ
ftr-325	1574	35	the	the	DET
ftr-325	1574	36	forfeiture	forfeiture	NOUN
ftr-325	1574	37	will	will	AUX
ftr-325	1574	38	be	be	AUX
ftr-325	1574	39	enforced	enforce	VERB
ftr-325	1574	40	must	must	AUX
ftr-325	1574	41	be	be	AUX
ftr-325	1574	42	considered	consider	VERB
ftr-325	1574	43	.	.	PUNCT
ftr-325	1575	1	in	in	ADP
ftr-325	1575	2	addition	addition	NOUN
ftr-325	1575	3	,	,	PUNCT
ftr-325	1575	4	the	the	DET
ftr-325	1575	5	proposed	propose	VERB
ftr-325	1575	6	amendments	amendment	NOUN
ftr-325	1575	7	clarify	clarify	VERB
ftr-325	1575	8	that	that	SCONJ
ftr-325	1575	9	except	except	SCONJ
ftr-325	1575	10	as	as	ADV
ftr-325	1575	11	specifically	specifically	ADV
ftr-325	1575	12	provided	provide	VERB
ftr-325	1575	13	in	in	ADP
ftr-325	1575	14	§	§	PROPN
ftr-325	1575	15	83(c)(3	83(c)(3	NUM
ftr-325	1575	16	)	)	PUNCT
ftr-325	1575	17	and	and	CCONJ
ftr-325	1575	18	reg	reg	NOUN
ftr-325	1575	19	.	.	PUNCT
ftr-325	1576	1	§	§	PROPN
ftr-325	1576	2	1.83–3(j	1.83–3(j	NUM
ftr-325	1576	3	)	)	PUNCT
ftr-325	1576	4	and	and	CCONJ
ftr-325	1576	5	(	(	PUNCT
ftr-325	1576	6	k	k	NOUN
ftr-325	1576	7	)	)	PUNCT
ftr-325	1576	8	,	,	PUNCT
ftr-325	1576	9	transfer	transfer	NOUN
ftr-325	1576	10	restrictions	restriction	NOUN
ftr-325	1576	11	do	do	AUX
ftr-325	1576	12	not	not	PART
ftr-325	1576	13	create	create	VERB
ftr-325	1576	14	a	a	DET
ftr-325	1576	15	substantial	substantial	ADJ
ftr-325	1576	16	risk	risk	NOUN
ftr-325	1576	17	of	of	ADP
ftr-325	1576	18	forfeiture	forfeiture	NOUN
ftr-325	1576	19	,	,	PUNCT
ftr-325	1576	20	including	include	VERB
ftr-325	1576	21	transfer	transfer	NOUN
ftr-325	1576	22	restrictions	restriction	NOUN
ftr-325	1576	23	which	which	PRON
ftr-325	1576	24	carry	carry	VERB
ftr-325	1576	25	the	the	DET
ftr-325	1576	26	potential	potential	NOUN
ftr-325	1576	27	for	for	ADP
ftr-325	1576	28	forfeiture	forfeiture	NOUN
ftr-325	1576	29	or	or	CCONJ
ftr-325	1576	30	disgorgement	disgorgement	NOUN
ftr-325	1576	31	of	of	ADP
ftr-325	1576	32	some	some	PRON
ftr-325	1576	33	or	or	CCONJ
ftr-325	1576	34	all	all	PRON
ftr-325	1576	35	of	of	ADP
ftr-325	1576	36	the	the	DET
ftr-325	1576	37	property	property	NOUN
ftr-325	1576	38	,	,	PUNCT
ftr-325	1576	39	or	or	CCONJ
ftr-325	1576	40	other	other	ADJ
ftr-325	1576	41	penalties	penalty	NOUN
ftr-325	1576	42	,	,	PUNCT
ftr-325	1576	43	if	if	SCONJ
ftr-325	1576	44	the	the	DET
ftr-325	1576	45	restriction	restriction	NOUN
ftr-325	1576	46	is	be	AUX
ftr-325	1576	47	violated	violate	VERB
ftr-325	1576	48	.	.	PUNCT
ftr-325	1577	1	the	the	DET
ftr-325	1577	2	proposed	propose	VERB
ftr-325	1577	3	amendments	amendment	NOUN
ftr-325	1577	4	would	would	AUX
ftr-325	1577	5	add	add	VERB
ftr-325	1577	6	two	two	NUM
ftr-325	1577	7	additional	additional	ADJ
ftr-325	1577	8	examples	example	NOUN
ftr-325	1577	9	to	to	ADP
ftr-325	1577	10	reg	reg	NOUN
ftr-325	1577	11	.	.	PUNCT
ftr-325	1578	1	§	§	PROPN
ftr-325	1578	2	1.83–3(c)(4	1.83–3(c)(4	NUM
ftr-325	1578	3	)	)	PUNCT
ftr-325	1578	4	illustrating	illustrate	VERB
ftr-325	1578	5	that	that	SCONJ
ftr-325	1578	6	a	a	DET
ftr-325	1578	7	substantial	substantial	ADJ
ftr-325	1578	8	risk	risk	NOUN
ftr-325	1578	9	of	of	ADP
ftr-325	1578	10	580	580	NUM
ftr-325	1578	11	florida	florida	PROPN
ftr-325	1578	12	tax	tax	NOUN
ftr-325	1578	13	review	review	NOUN
ftr-325	1579	1	[	[	X
ftr-325	1579	2	vol	vol	NOUN
ftr-325	1579	3	.	.	NOUN
ftr-325	1579	4	13:10	13:10	NUM
ftr-325	1579	5	forfeiture	forfeiture	NOUN
ftr-325	1579	6	is	be	AUX
ftr-325	1579	7	not	not	PART
ftr-325	1579	8	created	create	VERB
ftr-325	1579	9	solely	solely	ADV
ftr-325	1579	10	as	as	ADP
ftr-325	1579	11	a	a	DET
ftr-325	1579	12	result	result	NOUN
ftr-325	1579	13	of	of	ADP
ftr-325	1579	14	potential	potential	ADJ
ftr-325	1579	15	liability	liability	NOUN
ftr-325	1579	16	under	under	ADP
ftr-325	1579	17	rule	rule	NOUN
ftr-325	1579	18	10b–5	10b–5	NUM
ftr-325	1579	19	of	of	ADP
ftr-325	1579	20	the	the	DET
ftr-325	1579	21	securities	securities	PROPN
ftr-325	1579	22	exchange	exchange	PROPN
ftr-325	1579	23	act	act	NOUN
ftr-325	1579	24	of	of	ADP
ftr-325	1579	25	1934	1934	NUM
ftr-325	1579	26	or	or	CCONJ
ftr-325	1579	27	a	a	DET
ftr-325	1579	28	lock	lock	NOUN
ftr-325	1579	29	-	-	PUNCT
ftr-325	1579	30	up	up	ADP
ftr-325	1579	31	agreement	agreement	NOUN
ftr-325	1579	32	.	.	PUNCT
ftr-325	1580	1	(	(	PUNCT
ftr-325	1580	2	this	this	DET
ftr-325	1580	3	change	change	NOUN
ftr-325	1580	4	incorporates	incorporate	VERB
ftr-325	1580	5	the	the	DET
ftr-325	1580	6	holding	holding	NOUN
ftr-325	1580	7	of	of	ADP
ftr-325	1580	8	rev	rev	PROPN
ftr-325	1580	9	.	.	PROPN
ftr-325	1580	10	rul	rul	PROPN
ftr-325	1580	11	.	.	PUNCT
ftr-325	1580	12	2005	2005	NUM
ftr-325	1580	13	-	-	SYM
ftr-325	1580	14	48	48	NUM
ftr-325	1580	15	,	,	PUNCT
ftr-325	1580	16	2005	2005	NUM
ftr-325	1580	17	-	-	SYM
ftr-325	1580	18	2	2	NUM
ftr-325	1580	19	c.b	c.b	PROPN
ftr-325	1580	20	.	.	PROPN
ftr-325	1580	21	259	259	NUM
ftr-325	1580	22	,	,	PUNCT
ftr-325	1580	23	holding	hold	VERB
ftr-325	1580	24	that	that	SCONJ
ftr-325	1580	25	if	if	SCONJ
ftr-325	1580	26	an	an	DET
ftr-325	1580	27	employee	employee	NOUN
ftr-325	1580	28	exercises	exercise	VERB
ftr-325	1580	29	a	a	DET
ftr-325	1580	30	nonstatutory	nonstatutory	ADJ
ftr-325	1580	31	option	option	NOUN
ftr-325	1580	32	more	more	ADJ
ftr-325	1580	33	than	than	ADP
ftr-325	1580	34	six	six	NUM
ftr-325	1580	35	months	month	NOUN
ftr-325	1580	36	after	after	ADP
ftr-325	1580	37	grant	grant	NOUN
ftr-325	1580	38	,	,	PUNCT
ftr-325	1580	39	and	and	CCONJ
ftr-325	1580	40	thus	thus	ADV
ftr-325	1580	41	outside	outside	ADP
ftr-325	1580	42	the	the	DET
ftr-325	1580	43	period	period	NOUN
ftr-325	1580	44	covered	cover	VERB
ftr-325	1580	45	by	by	ADP
ftr-325	1580	46	§	§	PROPN
ftr-325	1580	47	16	16	NUM
ftr-325	1580	48	of	of	ADP
ftr-325	1580	49	the	the	DET
ftr-325	1580	50	securities	securities	PROPN
ftr-325	1580	51	exchange	exchange	PROPN
ftr-325	1580	52	act	act	NOUN
ftr-325	1580	53	of	of	ADP
ftr-325	1580	54	1934	1934	NUM
ftr-325	1580	55	,	,	PUNCT
ftr-325	1580	56	but	but	CCONJ
ftr-325	1580	57	is	be	AUX
ftr-325	1580	58	subject	subject	ADJ
ftr-325	1580	59	to	to	ADP
ftr-325	1580	60	restrictions	restriction	NOUN
ftr-325	1580	61	on	on	ADP
ftr-325	1580	62	his	his	PRON
ftr-325	1580	63	ability	ability	NOUN
ftr-325	1580	64	to	to	PART
ftr-325	1580	65	sell	sell	VERB
ftr-325	1580	66	the	the	DET
ftr-325	1580	67	stock	stock	NOUN
ftr-325	1580	68	obtained	obtain	VERB
ftr-325	1580	69	through	through	ADP
ftr-325	1580	70	exercise	exercise	NOUN
ftr-325	1580	71	of	of	ADP
ftr-325	1580	72	the	the	DET
ftr-325	1580	73	option	option	NOUN
ftr-325	1580	74	under	under	ADP
ftr-325	1580	75	rule	rule	NOUN
ftr-325	1580	76	10b-5	10b-5	NUM
ftr-325	1580	77	under	under	ADP
ftr-325	1580	78	the	the	DET
ftr-325	1580	79	securities	security	NOUN
ftr-325	1580	80	exchange	exchange	PROPN
ftr-325	1580	81	act	act	NOUN
ftr-325	1580	82	of	of	ADP
ftr-325	1580	83	1934	1934	NUM
ftr-325	1580	84	and	and	CCONJ
ftr-325	1580	85	―lock	―lock	NOUN
ftr-325	1580	86	-	-	PUNCT
ftr-325	1580	87	up‖	up‖	NOUN
ftr-325	1580	88	contractual	contractual	ADJ
ftr-325	1580	89	provisions	provision	NOUN
ftr-325	1580	90	imposed	impose	VERB
ftr-325	1580	91	by	by	ADP
ftr-325	1580	92	the	the	DET
ftr-325	1580	93	employer	employer	NOUN
ftr-325	1580	94	in	in	ADP
ftr-325	1580	95	connection	connection	NOUN
ftr-325	1580	96	with	with	ADP
ftr-325	1580	97	a	a	DET
ftr-325	1580	98	public	public	ADJ
ftr-325	1580	99	offering	offering	NOUN
ftr-325	1580	100	,	,	PUNCT
ftr-325	1580	101	the	the	DET
ftr-325	1580	102	employee	employee	NOUN
ftr-325	1580	103	is	be	AUX
ftr-325	1580	104	required	require	VERB
ftr-325	1580	105	to	to	PART
ftr-325	1580	106	recognize	recognize	VERB
ftr-325	1580	107	income	income	NOUN
ftr-325	1580	108	under	under	ADP
ftr-325	1580	109	§	§	PROPN
ftr-325	1580	110	83	83	NUM
ftr-325	1580	111	at	at	ADP
ftr-325	1580	112	the	the	DET
ftr-325	1580	113	time	time	NOUN
ftr-325	1580	114	of	of	ADP
ftr-325	1580	115	the	the	DET
ftr-325	1580	116	exercise	exercise	NOUN
ftr-325	1580	117	of	of	ADP
ftr-325	1580	118	the	the	DET
ftr-325	1580	119	option	option	NOUN
ftr-325	1580	120	because	because	SCONJ
ftr-325	1580	121	full	full	ADJ
ftr-325	1580	122	enjoyment	enjoyment	NOUN
ftr-325	1580	123	of	of	ADP
ftr-325	1580	124	the	the	DET
ftr-325	1580	125	shares	share	NOUN
ftr-325	1580	126	is	be	AUX
ftr-325	1580	127	not	not	PART
ftr-325	1580	128	conditioned	condition	VERB
ftr-325	1580	129	on	on	ADP
ftr-325	1580	130	any	any	DET
ftr-325	1580	131	obligation	obligation	NOUN
ftr-325	1580	132	to	to	PART
ftr-325	1580	133	provide	provide	VERB
ftr-325	1580	134	future	future	ADJ
ftr-325	1580	135	services	service	NOUN
ftr-325	1580	136	.	.	PUNCT
ftr-325	1580	137	)	)	PUNCT
ftr-325	1581	1			PUNCT
ftr-325	1582	1	the	the	DET
ftr-325	1582	2	proposed	propose	VERB
ftr-325	1582	3	amendments	amendment	NOUN
ftr-325	1582	4	are	be	AUX
ftr-325	1582	5	proposed	propose	VERB
ftr-325	1582	6	to	to	PART
ftr-325	1582	7	apply	apply	VERB
ftr-325	1582	8	to	to	ADP
ftr-325	1582	9	property	property	NOUN
ftr-325	1582	10	transferred	transfer	VERB
ftr-325	1582	11	on	on	ADP
ftr-325	1582	12	or	or	CCONJ
ftr-325	1582	13	after	after	ADP
ftr-325	1582	14	1/1/13	1/1/13	NUM
ftr-325	1582	15	.	.	PUNCT
ftr-325	1583	1	taxpayers	taxpayer	NOUN
ftr-325	1583	2	may	may	AUX
ftr-325	1583	3	rely	rely	VERB
ftr-325	1583	4	on	on	ADP
ftr-325	1583	5	the	the	DET
ftr-325	1583	6	proposed	propose	VERB
ftr-325	1583	7	regulations	regulation	NOUN
ftr-325	1583	8	for	for	ADP
ftr-325	1583	9	property	property	NOUN
ftr-325	1583	10	transferred	transfer	VERB
ftr-325	1583	11	after	after	ADP
ftr-325	1583	12	5/30/12	5/30/12	NUM
ftr-325	1583	13	.	.	PUNCT
ftr-325	1584	1	4	4	NUM
ftr-325	1584	2	.	.	X
ftr-325	1584	3	the	the	DET
ftr-325	1584	4	irs	irs	PROPN
ftr-325	1584	5	provides	provide	VERB
ftr-325	1584	6	help	help	NOUN
ftr-325	1584	7	to	to	PART
ftr-325	1584	8	avoid	avoid	VERB
ftr-325	1584	9	messing	mess	VERB
ftr-325	1584	10	up	up	ADP
ftr-325	1584	11	your	your	PRON
ftr-325	1584	12	§	§	NOUN
ftr-325	1584	13	83(b	83(b	NUM
ftr-325	1584	14	)	)	PUNCT
ftr-325	1584	15	election	election	NOUN
ftr-325	1584	16	,	,	PUNCT
ftr-325	1584	17	but	but	CCONJ
ftr-325	1584	18	you	you	PRON
ftr-325	1584	19	still	still	ADV
ftr-325	1584	20	have	have	VERB
ftr-325	1584	21	to	to	PART
ftr-325	1584	22	remember	remember	VERB
ftr-325	1584	23	to	to	PART
ftr-325	1584	24	file	file	VERB
ftr-325	1584	25	it	it	PRON
ftr-325	1584	26	on	on	ADP
ftr-325	1584	27	time	time	NOUN
ftr-325	1584	28	,	,	PUNCT
ftr-325	1584	29	i.e.	i.e.	X
ftr-325	1584	30	,	,	PUNCT
ftr-325	1584	31	within	within	ADP
ftr-325	1584	32	30	30	NUM
ftr-325	1584	33	days	day	NOUN
ftr-325	1584	34	.	.	PUNCT
ftr-325	1585	1	rev	rev	PROPN
ftr-325	1585	2	.	.	PROPN
ftr-325	1585	3	proc	proc	PROPN
ftr-325	1585	4	.	.	PUNCT
ftr-325	1586	1	2012	2012	NUM
ftr-325	1586	2	-	-	SYM
ftr-325	1586	3	29	29	NUM
ftr-325	1586	4	,	,	PUNCT
ftr-325	1586	5	2012	2012	NUM
ftr-325	1586	6	-	-	SYM
ftr-325	1586	7	28	28	NUM
ftr-325	1586	8	i.r.b	i.r.b	NOUN
ftr-325	1586	9	.	.	PUNCT
ftr-325	1587	1	49	49	NUM
ftr-325	1587	2	(	(	PUNCT
ftr-325	1587	3	6/27/12	6/27/12	NUM
ftr-325	1587	4	)	)	PUNCT
ftr-325	1587	5	.	.	PUNCT
ftr-325	1588	1	this	this	DET
ftr-325	1588	2	revenue	revenue	NOUN
ftr-325	1588	3	procedure	procedure	NOUN
ftr-325	1588	4	provides	provide	VERB
ftr-325	1588	5	sample	sample	NOUN
ftr-325	1588	6	language	language	NOUN
ftr-325	1588	7	that	that	PRON
ftr-325	1588	8	may	may	AUX
ftr-325	1588	9	be	be	AUX
ftr-325	1588	10	used	use	VERB
ftr-325	1588	11	,	,	PUNCT
ftr-325	1588	12	but	but	CCONJ
ftr-325	1588	13	is	be	AUX
ftr-325	1588	14	not	not	PART
ftr-325	1588	15	required	require	VERB
ftr-325	1588	16	to	to	PART
ftr-325	1588	17	be	be	AUX
ftr-325	1588	18	used	use	VERB
ftr-325	1588	19	,	,	PUNCT
ftr-325	1588	20	for	for	ADP
ftr-325	1588	21	making	make	VERB
ftr-325	1588	22	a	a	DET
ftr-325	1588	23	§	§	PROPN
ftr-325	1588	24	83(b	83(b	NUM
ftr-325	1588	25	)	)	PUNCT
ftr-325	1588	26	election	election	NOUN
ftr-325	1588	27	.	.	PUNCT
ftr-325	1589	1	it	it	PRON
ftr-325	1589	2	also	also	ADV
ftr-325	1589	3	provides	provide	VERB
ftr-325	1589	4	several	several	ADJ
ftr-325	1589	5	examples	example	NOUN
ftr-325	1589	6	of	of	ADP
ftr-325	1589	7	the	the	DET
ftr-325	1589	8	consequences	consequence	NOUN
ftr-325	1589	9	of	of	ADP
ftr-325	1589	10	making	make	VERB
ftr-325	1589	11	a	a	DET
ftr-325	1589	12	§	§	PROPN
ftr-325	1589	13	83(b	83(b	NUM
ftr-325	1589	14	)	)	PUNCT
ftr-325	1589	15	election	election	NOUN
ftr-325	1589	16	.	.	PUNCT
ftr-325	1590	1	d.	d.	PROPN
ftr-325	1590	2	individual	individual	PROPN
ftr-325	1590	3	retirement	retirement	PROPN
ftr-325	1590	4	accounts	account	VERB
ftr-325	1590	5	1	1	NUM
ftr-325	1590	6	.	.	PUNCT
ftr-325	1591	1	the	the	DET
ftr-325	1591	2	―use	―use	PROPN
ftr-325	1591	3	a	a	DET
ftr-325	1591	4	c	c	NOUN
ftr-325	1591	5	corporation	corporation	NOUN
ftr-325	1591	6	to	to	PART
ftr-325	1591	7	increase	increase	VERB
ftr-325	1591	8	ira	ira	PROPN
ftr-325	1591	9	contributions‖	contributions‖	PROPN
ftr-325	1591	10	scam	scam	NOUN
ftr-325	1591	11	is	be	AUX
ftr-325	1591	12	struck	strike	VERB
ftr-325	1591	13	down	down	ADP
ftr-325	1591	14	.	.	PUNCT
ftr-325	1592	1	repetto	repetto	PROPN
ftr-325	1592	2	v.	v.	PROPN
ftr-325	1592	3	commissioner	commissioner	PROPN
ftr-325	1592	4	,	,	PUNCT
ftr-325	1592	5	t.c	t.c	PROPN
ftr-325	1592	6	.	.	PROPN
ftr-325	1592	7	memo	memo	NOUN
ftr-325	1592	8	.	.	PUNCT
ftr-325	1593	1	2012	2012	NUM
ftr-325	1593	2	-	-	SYM
ftr-325	1593	3	168	168	NUM
ftr-325	1593	4	(	(	PUNCT
ftr-325	1593	5	6/14/12	6/14/12	NUM
ftr-325	1593	6	)	)	PUNCT
ftr-325	1593	7	.	.	PUNCT
ftr-325	1594	1	the	the	DET
ftr-325	1594	2	tax	tax	NOUN
ftr-325	1594	3	court	court	NOUN
ftr-325	1594	4	(	(	PUNCT
ftr-325	1594	5	judge	judge	NOUN
ftr-325	1594	6	marvel	marvel	PROPN
ftr-325	1594	7	)	)	PUNCT
ftr-325	1594	8	imposed	impose	VERB
ftr-325	1594	9	the	the	DET
ftr-325	1594	10	6	6	NUM
ftr-325	1594	11	percent	percent	NOUN
ftr-325	1594	12	excess	excess	ADJ
ftr-325	1594	13	contribution	contribution	NOUN
ftr-325	1594	14	tax	tax	NOUN
ftr-325	1594	15	under	under	ADP
ftr-325	1594	16	§	§	PROPN
ftr-325	1594	17	4973	4973	NUM
ftr-325	1594	18	for	for	ADP
ftr-325	1594	19	a	a	DET
ftr-325	1594	20	scheme	scheme	NOUN
ftr-325	1594	21	established	establish	VERB
ftr-325	1594	22	by	by	ADP
ftr-325	1594	23	the	the	DET
ftr-325	1594	24	taxpayers	taxpayer	NOUN
ftr-325	1594	25	‘	'	PUNCT
ftr-325	1594	26	cpa	cpa	PROPN
ftr-325	1594	27	.	.	PUNCT
ftr-325	1595	1	the	the	DET
ftr-325	1595	2	taxpayers	taxpayer	NOUN
ftr-325	1595	3	formed	form	VERB
ftr-325	1595	4	two	two	NUM
ftr-325	1595	5	corporations	corporation	NOUN
ftr-325	1595	6	,	,	PUNCT
ftr-325	1595	7	most	most	ADJ
ftr-325	1595	8	of	of	ADP
ftr-325	1595	9	the	the	DET
ftr-325	1595	10	stock	stock	NOUN
ftr-325	1595	11	of	of	ADP
ftr-325	1595	12	which	which	PRON
ftr-325	1595	13	was	be	AUX
ftr-325	1595	14	held	hold	VERB
ftr-325	1595	15	by	by	ADP
ftr-325	1595	16	the	the	DET
ftr-325	1595	17	taxpayers	taxpayer	NOUN
ftr-325	1595	18	‘	'	PUNCT
ftr-325	1595	19	newly	newly	ADV
ftr-325	1595	20	formed	form	VERB
ftr-325	1595	21	iras	ira	NOUN
ftr-325	1595	22	.	.	PUNCT
ftr-325	1596	1	one	one	NUM
ftr-325	1596	2	of	of	ADP
ftr-325	1596	3	the	the	DET
ftr-325	1596	4	two	two	NUM
ftr-325	1596	5	corporations	corporation	NOUN
ftr-325	1596	6	was	be	AUX
ftr-325	1596	7	intended	intend	VERB
ftr-325	1596	8	to	to	PART
ftr-325	1596	9	provide	provide	VERB
ftr-325	1596	10	office	office	NOUN
ftr-325	1596	11	and	and	CCONJ
ftr-325	1596	12	support	support	NOUN
ftr-325	1596	13	services	service	NOUN
ftr-325	1596	14	,	,	PUNCT
ftr-325	1596	15	and	and	CCONJ
ftr-325	1596	16	the	the	DET
ftr-325	1596	17	other	other	ADJ
ftr-325	1596	18	to	to	PART
ftr-325	1596	19	provide	provide	VERB
ftr-325	1596	20	marketing	marketing	NOUN
ftr-325	1596	21	and	and	CCONJ
ftr-325	1596	22	business	business	NOUN
ftr-325	1596	23	development	development	NOUN
ftr-325	1596	24	services	service	NOUN
ftr-325	1596	25	to	to	ADP
ftr-325	1596	26	the	the	DET
ftr-325	1596	27	taxpayers	taxpayer	NOUN
ftr-325	1596	28	‘	‘	PART
ftr-325	1596	29	construction	construction	NOUN
ftr-325	1596	30	and	and	CCONJ
ftr-325	1596	31	rental	rental	ADJ
ftr-325	1596	32	property	property	NOUN
ftr-325	1596	33	businesses	business	NOUN
ftr-325	1596	34	operated	operate	VERB
ftr-325	1596	35	through	through	ADP
ftr-325	1596	36	an	an	DET
ftr-325	1596	37	s	s	NOUN
ftr-325	1596	38	corporation	corporation	NOUN
ftr-325	1596	39	and	and	CCONJ
ftr-325	1596	40	llc	llc	PROPN
ftr-325	1596	41	.	.	PUNCT
ftr-325	1597	1	the	the	DET
ftr-325	1597	2	court	court	NOUN
ftr-325	1597	3	indicated	indicate	VERB
ftr-325	1597	4	that	that	SCONJ
ftr-325	1597	5	the	the	DET
ftr-325	1597	6	preponderance	preponderance	NOUN
ftr-325	1597	7	of	of	ADP
ftr-325	1597	8	the	the	DET
ftr-325	1597	9	evidence	evidence	NOUN
ftr-325	1597	10	supported	support	VERB
ftr-325	1597	11	a	a	DET
ftr-325	1597	12	finding	finding	NOUN
ftr-325	1597	13	that	that	SCONJ
ftr-325	1597	14	the	the	DET
ftr-325	1597	15	service	service	NOUN
ftr-325	1597	16	agreements	agreement	NOUN
ftr-325	1597	17	and	and	CCONJ
ftr-325	1597	18	the	the	DET
ftr-325	1597	19	payments	payment	NOUN
ftr-325	1597	20	to	to	ADP
ftr-325	1597	21	the	the	DET
ftr-325	1597	22	roth	roth	PROPN
ftr-325	1597	23	ira	ira	PROPN
ftr-325	1597	24	owned	own	VERB
ftr-325	1597	25	corporations	corporation	NOUN
ftr-325	1597	26	―were	―were	ADP
ftr-325	1597	27	nothing	nothing	PRON
ftr-325	1597	28	more	more	ADJ
ftr-325	1597	29	than	than	ADP
ftr-325	1597	30	a	a	DET
ftr-325	1597	31	mechanism	mechanism	NOUN
ftr-325	1597	32	for	for	ADP
ftr-325	1597	33	transferring	transfer	VERB
ftr-325	1597	34	value	value	NOUN
ftr-325	1597	35	to	to	ADP
ftr-325	1597	36	the	the	DET
ftr-325	1597	37	ira.‖	ira.‖	NOUN
ftr-325	1597	38	the	the	DET
ftr-325	1597	39	court	court	NOUN
ftr-325	1597	40	stated	state	VERB
ftr-325	1597	41	that	that	SCONJ
ftr-325	1597	42	the	the	DET
ftr-325	1597	43	service	service	NOUN
ftr-325	1597	44	agreements	agreement	NOUN
ftr-325	1597	45	did	do	AUX
ftr-325	1597	46	not	not	PART
ftr-325	1597	47	change	change	VERB
ftr-325	1597	48	the	the	DET
ftr-325	1597	49	identity	identity	NOUN
ftr-325	1597	50	of	of	ADP
ftr-325	1597	51	the	the	DET
ftr-325	1597	52	person	person	NOUN
ftr-325	1597	53	providing	provide	VERB
ftr-325	1597	54	services	service	NOUN
ftr-325	1597	55	to	to	ADP
ftr-325	1597	56	the	the	DET
ftr-325	1597	57	construction	construction	NOUN
ftr-325	1597	58	businesses	business	NOUN
ftr-325	1597	59	,	,	PUNCT
ftr-325	1597	60	the	the	DET
ftr-325	1597	61	taxpayers	taxpayer	NOUN
ftr-325	1597	62	continued	continue	VERB
ftr-325	1597	63	to	to	PART
ftr-325	1597	64	do	do	VERB
ftr-325	1597	65	the	the	DET
ftr-325	1597	66	work	work	NOUN
ftr-325	1597	67	as	as	SCONJ
ftr-325	1597	68	they	they	PRON
ftr-325	1597	69	had	have	AUX
ftr-325	1597	70	done	do	VERB
ftr-325	1597	71	before	before	SCONJ
ftr-325	1597	72	the	the	DET
ftr-325	1597	73	arrangement	arrangement	NOUN
ftr-325	1597	74	was	be	AUX
ftr-325	1597	75	structured	structure	VERB
ftr-325	1597	76	,	,	PUNCT
ftr-325	1597	77	and	and	CCONJ
ftr-325	1597	78	the	the	DET
ftr-325	1597	79	taxpayers	taxpayer	NOUN
ftr-325	1597	80	provided	provide	VERB
ftr-325	1597	81	no	no	DET
ftr-325	1597	82	written	write	VERB
ftr-325	1597	83	documentation	documentation	NOUN
ftr-325	1597	84	of	of	ADP
ftr-325	1597	85	the	the	DET
ftr-325	1597	86	services	service	NOUN
ftr-325	1597	87	provided	provide	VERB
ftr-325	1597	88	.	.	PUNCT
ftr-325	1598	1	the	the	DET
ftr-325	1598	2	court‘s	court‘s	PROPN
ftr-325	1598	3	conclusion	conclusion	NOUN
ftr-325	1598	4	was	be	AUX
ftr-325	1598	5	bolstered	bolster	VERB
ftr-325	1598	6	by	by	ADP
ftr-325	1598	7	the	the	DET
ftr-325	1598	8	language	language	NOUN
ftr-325	1598	9	of	of	ADP
ftr-325	1598	10	the	the	DET
ftr-325	1598	11	engagement	engagement	NOUN
ftr-325	1598	12	letter	letter	NOUN
ftr-325	1598	13	with	with	ADP
ftr-325	1598	14	the	the	DET
ftr-325	1598	15	cpa	cpa	NOUN
ftr-325	1598	16	,	,	PUNCT
ftr-325	1598	17	which	which	PRON
ftr-325	1598	18	2013	2013	NUM
ftr-325	1598	19	]	]	PUNCT
ftr-325	1598	20	recent	recent	ADJ
ftr-325	1598	21	developments	development	NOUN
ftr-325	1598	22	in	in	ADP
ftr-325	1598	23	federal	federal	ADJ
ftr-325	1598	24	income	income	NOUN
ftr-325	1598	25	taxation	taxation	NOUN
ftr-325	1598	26	581	581	NUM
ftr-325	1598	27	supported	support	VERB
ftr-325	1598	28	the	the	DET
ftr-325	1598	29	finding	finding	NOUN
ftr-325	1598	30	that	that	SCONJ
ftr-325	1598	31	payment	payment	NOUN
ftr-325	1598	32	of	of	ADP
ftr-325	1598	33	dividends	dividend	NOUN
ftr-325	1598	34	to	to	ADP
ftr-325	1598	35	the	the	DET
ftr-325	1598	36	roth	roth	PROPN
ftr-325	1598	37	iras	ira	NOUN
ftr-325	1598	38	was	be	AUX
ftr-325	1598	39	the	the	DET
ftr-325	1598	40	primary	primary	ADJ
ftr-325	1598	41	goal	goal	NOUN
ftr-325	1598	42	of	of	ADP
ftr-325	1598	43	the	the	DET
ftr-325	1598	44	support	support	NOUN
ftr-325	1598	45	agreements	agreement	NOUN
ftr-325	1598	46	.	.	PUNCT
ftr-325	1599	1	the	the	DET
ftr-325	1599	2	court	court	NOUN
ftr-325	1599	3	determined	determine	VERB
ftr-325	1599	4	that	that	SCONJ
ftr-325	1599	5	the	the	DET
ftr-325	1599	6	amount	amount	NOUN
ftr-325	1599	7	contributed	contribute	VERB
ftr-325	1599	8	to	to	ADP
ftr-325	1599	9	the	the	DET
ftr-325	1599	10	roth	roth	PROPN
ftr-325	1599	11	ira	ira	PROPN
ftr-325	1599	12	and	and	CCONJ
ftr-325	1599	13	the	the	DET
ftr-325	1599	14	amount	amount	NOUN
ftr-325	1599	15	of	of	ADP
ftr-325	1599	16	excess	excess	ADJ
ftr-325	1599	17	contributions	contribution	NOUN
ftr-325	1599	18	should	should	AUX
ftr-325	1599	19	be	be	AUX
ftr-325	1599	20	determined	determine	VERB
ftr-325	1599	21	based	base	VERB
ftr-325	1599	22	on	on	ADP
ftr-325	1599	23	the	the	DET
ftr-325	1599	24	fair	fair	ADJ
ftr-325	1599	25	market	market	NOUN
ftr-325	1599	26	value	value	NOUN
ftr-325	1599	27	of	of	ADP
ftr-325	1599	28	the	the	DET
ftr-325	1599	29	roth	roth	PROPN
ftr-325	1599	30	ira	ira	PROPN
ftr-325	1599	31	at	at	ADP
ftr-325	1599	32	year	year	NOUN
ftr-325	1599	33	end	end	NOUN
ftr-325	1599	34	.	.	PUNCT
ftr-325	1600	1	the	the	DET
ftr-325	1600	2	court	court	NOUN
ftr-325	1600	3	rejected	reject	VERB
ftr-325	1600	4	the	the	DET
ftr-325	1600	5	irs	irs	PROPN
ftr-325	1600	6	approach	approach	NOUN
ftr-325	1600	7	that	that	PRON
ftr-325	1600	8	would	would	AUX
ftr-325	1600	9	have	have	AUX
ftr-325	1600	10	treated	treat	VERB
ftr-325	1600	11	payments	payment	NOUN
ftr-325	1600	12	to	to	ADP
ftr-325	1600	13	the	the	DET
ftr-325	1600	14	corporations	corporation	NOUN
ftr-325	1600	15	as	as	ADP
ftr-325	1600	16	distributions	distribution	NOUN
ftr-325	1600	17	to	to	ADP
ftr-325	1600	18	the	the	DET
ftr-325	1600	19	taxpayers	taxpayer	NOUN
ftr-325	1600	20	who	who	PRON
ftr-325	1600	21	subsequently	subsequently	ADV
ftr-325	1600	22	contributed	contribute	VERB
ftr-325	1600	23	the	the	DET
ftr-325	1600	24	amounts	amount	NOUN
ftr-325	1600	25	to	to	ADP
ftr-325	1600	26	the	the	DET
ftr-325	1600	27	roth	roth	PROPN
ftr-325	1600	28	iras	ira	NOUN
ftr-325	1600	29	.	.	PUNCT
ftr-325	1600	30			PROPN
ftr-325	1600	31	in	in	ADP
ftr-325	1600	32	the	the	DET
ftr-325	1600	33	consolidated	consolidated	ADJ
ftr-325	1600	34	cases	case	NOUN
ftr-325	1600	35	the	the	DET
ftr-325	1600	36	court	court	NOUN
ftr-325	1600	37	also	also	ADV
ftr-325	1600	38	held	hold	VERB
ftr-325	1600	39	that	that	SCONJ
ftr-325	1600	40	amounts	amount	NOUN
ftr-325	1600	41	distributed	distribute	VERB
ftr-325	1600	42	by	by	ADP
ftr-325	1600	43	the	the	DET
ftr-325	1600	44	taxpayers	taxpayer	NOUN
ftr-325	1600	45	‘	'	PUNCT
ftr-325	1600	46	s	s	PART
ftr-325	1601	1	corporation	corporation	NOUN
ftr-325	1601	2	were	be	AUX
ftr-325	1601	3	to	to	PART
ftr-325	1601	4	be	be	AUX
ftr-325	1601	5	treated	treat	VERB
ftr-325	1601	6	as	as	ADP
ftr-325	1601	7	wages	wage	NOUN
ftr-325	1601	8	rather	rather	ADV
ftr-325	1601	9	than	than	ADP
ftr-325	1601	10	distributions	distribution	NOUN
ftr-325	1601	11	.	.	PUNCT
ftr-325	1602	1			NOUN
ftr-325	1602	2	amounts	amount	NOUN
ftr-325	1602	3	paid	pay	VERB
ftr-325	1602	4	for	for	ADP
ftr-325	1602	5	medical	medical	ADJ
ftr-325	1602	6	plans	plan	NOUN
ftr-325	1602	7	that	that	PRON
ftr-325	1602	8	benefited	benefit	VERB
ftr-325	1602	9	the	the	DET
ftr-325	1602	10	taxpayers	taxpayer	NOUN
ftr-325	1602	11	by	by	ADP
ftr-325	1602	12	the	the	DET
ftr-325	1602	13	ira	ira	PROPN
ftr-325	1602	14	-	-	PUNCT
ftr-325	1602	15	owned	own	VERB
ftr-325	1602	16	c	c	NOUN
ftr-325	1602	17	corporations	corporation	NOUN
ftr-325	1602	18	were	be	AUX
ftr-325	1602	19	disallowed	disallow	VERB
ftr-325	1602	20	as	as	ADP
ftr-325	1602	21	deductions	deduction	NOUN
ftr-325	1602	22	by	by	ADP
ftr-325	1602	23	the	the	DET
ftr-325	1602	24	corporations	corporation	NOUN
ftr-325	1602	25	because	because	SCONJ
ftr-325	1602	26	the	the	DET
ftr-325	1602	27	employment	employment	NOUN
ftr-325	1602	28	relationship	relationship	NOUN
ftr-325	1602	29	with	with	ADP
ftr-325	1602	30	mrs	mrs	PROPN
ftr-325	1602	31	.	.	PROPN
ftr-325	1602	32	repetto	repetto	PROPN
ftr-325	1602	33	was	be	AUX
ftr-325	1602	34	a	a	DET
ftr-325	1602	35	sham	sham	NOUN
ftr-325	1602	36	.	.	PUNCT
ftr-325	1603	1			PUNCT
ftr-325	1604	1	the	the	DET
ftr-325	1604	2	taxpayers	taxpayer	NOUN
ftr-325	1604	3	were	be	AUX
ftr-325	1604	4	liable	liable	ADJ
ftr-325	1604	5	for	for	ADP
ftr-325	1604	6	a	a	DET
ftr-325	1604	7	5	5	NUM
ftr-325	1604	8	percent	percent	NOUN
ftr-325	1604	9	penalty	penalty	NOUN
ftr-325	1604	10	for	for	ADP
ftr-325	1604	11	failure	failure	NOUN
ftr-325	1604	12	to	to	PART
ftr-325	1604	13	file	file	VERB
ftr-325	1604	14	form	form	NOUN
ftr-325	1604	15	5329	5329	NUM
ftr-325	1604	16	reporting	report	VERB
ftr-325	1604	17	excess	excess	ADJ
ftr-325	1604	18	contributions	contribution	NOUN
ftr-325	1604	19	to	to	ADP
ftr-325	1604	20	their	their	PRON
ftr-325	1604	21	iras	ira	NOUN
ftr-325	1604	22	and	and	CCONJ
ftr-325	1604	23	that	that	SCONJ
ftr-325	1604	24	the	the	DET
ftr-325	1604	25	taxpayers	taxpayer	NOUN
ftr-325	1604	26	‘	‘	PART
ftr-325	1604	27	reliance	reliance	NOUN
ftr-325	1604	28	on	on	ADP
ftr-325	1604	29	the	the	DET
ftr-325	1604	30	tax	tax	NOUN
ftr-325	1604	31	professionals	professional	NOUN
ftr-325	1604	32	who	who	PRON
ftr-325	1604	33	promoted	promote	VERB
ftr-325	1604	34	the	the	DET
ftr-325	1604	35	scheme	scheme	NOUN
ftr-325	1604	36	was	be	AUX
ftr-325	1604	37	not	not	PART
ftr-325	1604	38	reasonable	reasonable	ADJ
ftr-325	1604	39	.	.	PUNCT
ftr-325	1605	1			PUNCT
ftr-325	1606	1	the	the	DET
ftr-325	1606	2	taxpayers	taxpayer	NOUN
ftr-325	1606	3	were	be	AUX
ftr-325	1606	4	liable	liable	ADJ
ftr-325	1606	5	for	for	ADP
ftr-325	1606	6	the	the	DET
ftr-325	1606	7	20	20	NUM
ftr-325	1606	8	percent	percent	NOUN
ftr-325	1606	9	penalty	penalty	NOUN
ftr-325	1606	10	of	of	ADP
ftr-325	1606	11	§	§	PROPN
ftr-325	1606	12	6662a	6662a	NUM
ftr-325	1606	13	incurred	incur	VERB
ftr-325	1606	14	for	for	ADP
ftr-325	1606	15	an	an	DET
ftr-325	1606	16	understatement	understatement	NOUN
ftr-325	1606	17	attributable	attributable	ADJ
ftr-325	1606	18	to	to	ADP
ftr-325	1606	19	a	a	DET
ftr-325	1606	20	reportable	reportable	ADJ
ftr-325	1606	21	transaction	transaction	NOUN
ftr-325	1606	22	.	.	PUNCT
ftr-325	1607	1	the	the	DET
ftr-325	1607	2	transaction	transaction	NOUN
ftr-325	1607	3	was	be	AUX
ftr-325	1607	4	substantially	substantially	ADV
ftr-325	1607	5	similar	similar	ADJ
ftr-325	1607	6	to	to	ADP
ftr-325	1607	7	the	the	DET
ftr-325	1607	8	listed	list	VERB
ftr-325	1607	9	transaction	transaction	NOUN
ftr-325	1607	10	described	describe	VERB
ftr-325	1607	11	in	in	ADP
ftr-325	1607	12	notice	notice	NOUN
ftr-325	1607	13	2004	2004	NUM
ftr-325	1607	14	-	-	SYM
ftr-325	1607	15	8	8	NUM
ftr-325	1607	16	,	,	PUNCT
ftr-325	1607	17	2007	2007	NUM
ftr-325	1607	18	-	-	SYM
ftr-325	1607	19	1	1	NUM
ftr-325	1607	20	c.b	c.b	PROPN
ftr-325	1607	21	.	.	PROPN
ftr-325	1607	22	333	333	NUM
ftr-325	1607	23	,	,	PUNCT
ftr-325	1607	24	promulgated	promulgate	VERB
ftr-325	1607	25	before	before	SCONJ
ftr-325	1607	26	the	the	DET
ftr-325	1607	27	taxpayers	taxpayer	NOUN
ftr-325	1607	28	filed	file	VERB
ftr-325	1607	29	returns	return	NOUN
ftr-325	1607	30	involving	involve	VERB
ftr-325	1607	31	the	the	DET
ftr-325	1607	32	transaction	transaction	NOUN
ftr-325	1607	33	.	.	PUNCT
ftr-325	1608	1	in	in	ADP
ftr-325	1608	2	addition	addition	NOUN
ftr-325	1608	3	,	,	PUNCT
ftr-325	1608	4	the	the	DET
ftr-325	1608	5	taxpayers	taxpayer	NOUN
ftr-325	1608	6	were	be	AUX
ftr-325	1608	7	held	hold	VERB
ftr-325	1608	8	liable	liable	ADJ
ftr-325	1608	9	for	for	ADP
ftr-325	1608	10	the	the	DET
ftr-325	1608	11	increased	increase	VERB
ftr-325	1608	12	30	30	NUM
ftr-325	1608	13	percent	percent	NOUN
ftr-325	1608	14	penalty	penalty	NOUN
ftr-325	1608	15	of	of	ADP
ftr-325	1608	16	§	§	PROPN
ftr-325	1608	17	6662a(c	6662a(c	NUM
ftr-325	1608	18	)	)	PUNCT
ftr-325	1608	19	for	for	ADP
ftr-325	1608	20	failing	fail	VERB
ftr-325	1608	21	to	to	PART
ftr-325	1608	22	file	file	VERB
ftr-325	1608	23	a	a	DET
ftr-325	1608	24	disclosure	disclosure	NOUN
ftr-325	1608	25	of	of	ADP
ftr-325	1608	26	their	their	PRON
ftr-325	1608	27	participation	participation	NOUN
ftr-325	1608	28	in	in	ADP
ftr-325	1608	29	a	a	DET
ftr-325	1608	30	listed	list	VERB
ftr-325	1608	31	transaction	transaction	NOUN
ftr-325	1608	32	.	.	PUNCT
ftr-325	1609	1	again	again	ADV
ftr-325	1609	2	the	the	DET
ftr-325	1609	3	court	court	NOUN
ftr-325	1609	4	found	find	VERB
ftr-325	1609	5	that	that	SCONJ
ftr-325	1609	6	taxpayers	taxpayer	NOUN
ftr-325	1609	7	did	do	AUX
ftr-325	1609	8	not	not	PART
ftr-325	1609	9	reasonably	reasonably	ADV
ftr-325	1609	10	rely	rely	VERB
ftr-325	1609	11	on	on	ADP
ftr-325	1609	12	the	the	DET
ftr-325	1609	13	advice	advice	NOUN
ftr-325	1609	14	of	of	ADP
ftr-325	1609	15	independent	independent	ADJ
ftr-325	1609	16	tax	tax	NOUN
ftr-325	1609	17	professionals	professional	NOUN
ftr-325	1609	18	.	.	PUNCT
ftr-325	1610	1			PUNCT
ftr-325	1610	2	the	the	DET
ftr-325	1610	3	court	court	NOUN
ftr-325	1610	4	revised	revise	VERB
ftr-325	1610	5	the	the	DET
ftr-325	1610	6	irs	irs	PROPN
ftr-325	1610	7	computation	computation	NOUN
ftr-325	1610	8	of	of	ADP
ftr-325	1610	9	the	the	DET
ftr-325	1610	10	understatement	understatement	NOUN
ftr-325	1610	11	subject	subject	NOUN
ftr-325	1610	12	to	to	ADP
ftr-325	1610	13	penalties	penalty	NOUN
ftr-325	1610	14	by	by	ADP
ftr-325	1610	15	holding	hold	VERB
ftr-325	1610	16	that	that	PRON
ftr-325	1610	17	understatements	understatement	VERB
ftr-325	1610	18	attributable	attributable	ADJ
ftr-325	1610	19	to	to	ADP
ftr-325	1610	20	wages	wage	NOUN
ftr-325	1610	21	paid	pay	VERB
ftr-325	1610	22	by	by	ADP
ftr-325	1610	23	the	the	DET
ftr-325	1610	24	taxpayers	taxpayer	NOUN
ftr-325	1610	25	‘	'	PUNCT
ftr-325	1610	26	s	s	PART
ftr-325	1610	27	corporation	corporation	NOUN
ftr-325	1610	28	and	and	CCONJ
ftr-325	1610	29	the	the	DET
ftr-325	1610	30	disallowance	disallowance	NOUN
ftr-325	1610	31	of	of	ADP
ftr-325	1610	32	medical	medical	ADJ
ftr-325	1610	33	expense	expense	NOUN
ftr-325	1610	34	deductions	deduction	NOUN
ftr-325	1610	35	were	be	AUX
ftr-325	1610	36	not	not	PART
ftr-325	1610	37	related	relate	VERB
ftr-325	1610	38	to	to	ADP
ftr-325	1610	39	the	the	DET
ftr-325	1610	40	listed	list	VERB
ftr-325	1610	41	transaction	transaction	NOUN
ftr-325	1610	42	.	.	PUNCT
ftr-325	1611	1	v.	v.	ADP
ftr-325	1611	2	personal	personal	ADJ
ftr-325	1611	3	income	income	NOUN
ftr-325	1611	4	and	and	CCONJ
ftr-325	1611	5	deductions	deduction	NOUN
ftr-325	1611	6	a.	a.	NOUN
ftr-325	1611	7	rates	rate	NOUN
ftr-325	1611	8	1	1	NUM
ftr-325	1611	9	.	.	PUNCT
ftr-325	1612	1	doma	doma	NOUN
ftr-325	1612	2	could	could	AUX
ftr-325	1612	3	be	be	AUX
ftr-325	1612	4	on	on	ADP
ftr-325	1612	5	its	its	PRON
ftr-325	1612	6	way	way	NOUN
ftr-325	1612	7	to	to	ADP
ftr-325	1612	8	the	the	DET
ftr-325	1612	9	supreme	supreme	PROPN
ftr-325	1612	10	court	court	PROPN
ftr-325	1612	11	.	.	PUNCT
ftr-325	1613	1	on	on	ADP
ftr-325	1613	2	the	the	DET
ftr-325	1613	3	other	other	ADJ
ftr-325	1613	4	hand	hand	NOUN
ftr-325	1613	5	,	,	PUNCT
ftr-325	1613	6	might	might	AUX
ftr-325	1613	7	this	this	DET
ftr-325	1613	8	case	case	NOUN
ftr-325	1613	9	lead	lead	VERB
ftr-325	1613	10	to	to	ADP
ftr-325	1613	11	doma	doma	PROPN
ftr-325	1613	12	becoming	become	VERB
ftr-325	1613	13	the	the	DET
ftr-325	1613	14	twenty	twenty	NUM
ftr-325	1613	15	-	-	PUNCT
ftr-325	1613	16	eighth	eighth	ADJ
ftr-325	1613	17	amendment	amendment	NOUN
ftr-325	1613	18	?	?	PUNCT
ftr-325	1614	1	not	not	PART
ftr-325	1614	2	likely	likely	ADJ
ftr-325	1614	3	,	,	PUNCT
ftr-325	1614	4	unless	unless	SCONJ
ftr-325	1614	5	it	it	PRON
ftr-325	1614	6	was	be	AUX
ftr-325	1614	7	left	leave	VERB
ftr-325	1614	8	to	to	ADP
ftr-325	1614	9	the	the	DET
ftr-325	1614	10	bigoted	bigoted	ADJ
ftr-325	1614	11	voters	voter	NOUN
ftr-325	1614	12	.	.	PUNCT
ftr-325	1615	1	massachusetts	massachusetts	PROPN
ftr-325	1615	2	v.	v.	PROPN
ftr-325	1615	3	united	united	PROPN
ftr-325	1615	4	states	states	PROPN
ftr-325	1615	5	dept	dept	PROPN
ftr-325	1615	6	.	.	PROPN
ftr-325	1615	7	of	of	ADP
ftr-325	1615	8	health	health	PROPN
ftr-325	1615	9	and	and	CCONJ
ftr-325	1615	10	human	human	ADJ
ftr-325	1615	11	services	service	NOUN
ftr-325	1615	12	,	,	PUNCT
ftr-325	1615	13	682	682	NUM
ftr-325	1615	14	f.3d	f.3d	NUM
ftr-325	1615	15	1	1	NUM
ftr-325	1615	16	(	(	PUNCT
ftr-325	1615	17	1st	1st	ADJ
ftr-325	1615	18	cir	cir	NOUN
ftr-325	1615	19	.	.	PUNCT
ftr-325	1616	1	5/31/12	5/31/12	NUM
ftr-325	1616	2	)	)	PUNCT
ftr-325	1617	1	,	,	PUNCT
ftr-325	1617	2	aff’g	aff’g	PROPN
ftr-325	1617	3	gill	gill	PROPN
ftr-325	1617	4	v.	v.	ADP
ftr-325	1617	5	office	office	NOUN
ftr-325	1617	6	of	of	ADP
ftr-325	1617	7	personnel	personnel	NOUN
ftr-325	1617	8	management	management	NOUN
ftr-325	1617	9	,	,	PUNCT
ftr-325	1617	10	699	699	NUM
ftr-325	1617	11	f.	f.	PROPN
ftr-325	1617	12	supp	supp	PROPN
ftr-325	1617	13	.	.	PUNCT
ftr-325	1618	1	2d	2d	PROPN
ftr-325	1618	2	374	374	NUM
ftr-325	1618	3	(	(	PUNCT
ftr-325	1618	4	d.	d.	PROPN
ftr-325	1618	5	mass	mass	PROPN
ftr-325	1618	6	.	.	PUNCT
ftr-325	1619	1	7/8/10	7/8/10	NUM
ftr-325	1619	2	)	)	PUNCT
ftr-325	1619	3	.	.	PUNCT
ftr-325	1620	1	in	in	ADP
ftr-325	1620	2	an	an	DET
ftr-325	1620	3	opinion	opinion	NOUN
ftr-325	1620	4	by	by	ADP
ftr-325	1620	5	judge	judge	PROPN
ftr-325	1620	6	boudin	boudin	PROPN
ftr-325	1620	7	,	,	PUNCT
ftr-325	1620	8	the	the	DET
ftr-325	1620	9	first	first	ADJ
ftr-325	1620	10	circuit	circuit	NOUN
ftr-325	1620	11	held	hold	VERB
ftr-325	1620	12	that	that	SCONJ
ftr-325	1620	13	§	§	PROPN
ftr-325	1620	14	3	3	NUM
ftr-325	1620	15	of	of	ADP
ftr-325	1620	16	the	the	DET
ftr-325	1620	17	defense	defense	NOUN
ftr-325	1620	18	of	of	ADP
ftr-325	1620	19	marriage	marriage	NOUN
ftr-325	1620	20	act	act	NOUN
ftr-325	1620	21	,	,	PUNCT
ftr-325	1620	22	1	1	NUM
ftr-325	1620	23	u.s.c	u.s.c	NOUN
ftr-325	1620	24	.	.	PUNCT
ftr-325	1621	1	§	§	PROPN
ftr-325	1621	2	7	7	NUM
ftr-325	1621	3	,	,	PUNCT
ftr-325	1621	4	582	582	NUM
ftr-325	1621	5	florida	florida	PROPN
ftr-325	1621	6	tax	tax	NOUN
ftr-325	1621	7	review	review	NOUN
ftr-325	1621	8	[	[	X
ftr-325	1621	9	vol	vol	NOUN
ftr-325	1621	10	.	.	PUNCT
ftr-325	1621	11	13:10	13:10	NUM
ftr-325	1621	12	which	which	PRON
ftr-325	1621	13	limits	limit	VERB
ftr-325	1621	14	the	the	DET
ftr-325	1621	15	meaning	meaning	NOUN
ftr-325	1621	16	of	of	ADP
ftr-325	1621	17	the	the	DET
ftr-325	1621	18	word	word	NOUN
ftr-325	1621	19	―marriage‖	―marriage‖	PROPN
ftr-325	1621	20	to	to	ADP
ftr-325	1621	21	―a	―a	PROPN
ftr-325	1621	22	legal	legal	ADJ
ftr-325	1621	23	union	union	NOUN
ftr-325	1621	24	between	between	ADP
ftr-325	1621	25	one	one	NUM
ftr-325	1621	26	man	man	NOUN
ftr-325	1621	27	and	and	CCONJ
ftr-325	1621	28	one	one	NUM
ftr-325	1621	29	woman	woman	NOUN
ftr-325	1621	30	as	as	ADP
ftr-325	1621	31	husband	husband	NOUN
ftr-325	1621	32	and	and	CCONJ
ftr-325	1621	33	wife,‖	wife,‖	PROPN
ftr-325	1621	34	and	and	CCONJ
ftr-325	1621	35	provides	provide	VERB
ftr-325	1621	36	that	that	SCONJ
ftr-325	1621	37	―the	―the	DET
ftr-325	1621	38	word	word	NOUN
ftr-325	1621	39	‗spouse	‗spouse	NOUN
ftr-325	1621	40	‘	'	PUNCT
ftr-325	1621	41	refers	refer	VERB
ftr-325	1621	42	only	only	ADV
ftr-325	1621	43	to	to	ADP
ftr-325	1621	44	a	a	DET
ftr-325	1621	45	person	person	NOUN
ftr-325	1621	46	of	of	ADP
ftr-325	1621	47	the	the	DET
ftr-325	1621	48	opposite	opposite	ADJ
ftr-325	1621	49	sex	sex	NOUN
ftr-325	1621	50	who	who	PRON
ftr-325	1621	51	is	be	AUX
ftr-325	1621	52	a	a	DET
ftr-325	1621	53	husband	husband	NOUN
ftr-325	1621	54	or	or	CCONJ
ftr-325	1621	55	wife‖	wife‖	PROPN
ftr-325	1621	56	for	for	ADP
ftr-325	1621	57	purposes	purpose	NOUN
ftr-325	1621	58	of	of	ADP
ftr-325	1621	59	all	all	DET
ftr-325	1621	60	federal	federal	ADJ
ftr-325	1621	61	laws	law	NOUN
ftr-325	1621	62	is	be	AUX
ftr-325	1621	63	an	an	DET
ftr-325	1621	64	unconstitutional	unconstitutional	ADJ
ftr-325	1621	65	denial	denial	NOUN
ftr-325	1621	66	of	of	ADP
ftr-325	1621	67	equal	equal	ADJ
ftr-325	1621	68	protection	protection	NOUN
ftr-325	1621	69	in	in	ADP
ftr-325	1621	70	violation	violation	NOUN
ftr-325	1621	71	the	the	DET
ftr-325	1621	72	equal	equal	ADJ
ftr-325	1621	73	protection	protection	NOUN
ftr-325	1621	74	principles	principle	NOUN
ftr-325	1621	75	embodied	embody	VERB
ftr-325	1621	76	in	in	ADP
ftr-325	1621	77	the	the	DET
ftr-325	1621	78	due	due	ADJ
ftr-325	1621	79	process	process	NOUN
ftr-325	1621	80	clause	clause	NOUN
ftr-325	1621	81	of	of	ADP
ftr-325	1621	82	the	the	DET
ftr-325	1621	83	fifth	fifth	ADJ
ftr-325	1621	84	amendment	amendment	NOUN
ftr-325	1621	85	.	.	PUNCT
ftr-325	1622	1	joint	joint	ADJ
ftr-325	1622	2	return	return	NOUN
ftr-325	1622	3	filing	file	VERB
ftr-325	1622	4	status	status	NOUN
ftr-325	1622	5	under	under	ADP
ftr-325	1622	6	the	the	DET
ftr-325	1622	7	code	code	NOUN
ftr-325	1622	8	was	be	AUX
ftr-325	1622	9	one	one	NUM
ftr-325	1622	10	of	of	ADP
ftr-325	1622	11	the	the	DET
ftr-325	1622	12	issues	issue	NOUN
ftr-325	1622	13	addressed	address	VERB
ftr-325	1622	14	in	in	ADP
ftr-325	1622	15	the	the	DET
ftr-325	1622	16	case	case	NOUN
ftr-325	1622	17	,	,	PUNCT
ftr-325	1622	18	as	as	ADV
ftr-325	1622	19	well	well	ADV
ftr-325	1622	20	as	as	ADP
ftr-325	1622	21	government	government	NOUN
ftr-325	1622	22	benefits	benefit	NOUN
ftr-325	1622	23	available	available	ADJ
ftr-325	1622	24	to	to	PART
ftr-325	1622	25	married	married	ADJ
ftr-325	1622	26	individuals	individual	NOUN
ftr-325	1622	27	,	,	PUNCT
ftr-325	1622	28	e.g.	e.g.	ADV
ftr-325	1622	29	,	,	PUNCT
ftr-325	1622	30	employee	employee	NOUN
ftr-325	1622	31	health	health	NOUN
ftr-325	1622	32	benefits	benefit	NOUN
ftr-325	1622	33	,	,	PUNCT
ftr-325	1622	34	social	social	ADJ
ftr-325	1622	35	security	security	NOUN
ftr-325	1622	36	benefits	benefit	NOUN
ftr-325	1622	37	.	.	PUNCT
ftr-325	1623	1	the	the	DET
ftr-325	1623	2	court	court	NOUN
ftr-325	1623	3	further	far	ADV
ftr-325	1623	4	ordered	order	VERB
ftr-325	1623	5	:	:	PUNCT
ftr-325	1623	6	anticipating	anticipate	VERB
ftr-325	1623	7	that	that	SCONJ
ftr-325	1623	8	certiorari	certiorari	NOUN
ftr-325	1623	9	will	will	AUX
ftr-325	1623	10	be	be	AUX
ftr-325	1623	11	sought	seek	VERB
ftr-325	1623	12	and	and	CCONJ
ftr-325	1623	13	that	that	SCONJ
ftr-325	1623	14	supreme	supreme	PROPN
ftr-325	1623	15	court	court	PROPN
ftr-325	1623	16	review	review	NOUN
ftr-325	1623	17	of	of	ADP
ftr-325	1623	18	doma	doma	NOUN
ftr-325	1623	19	is	be	AUX
ftr-325	1623	20	highly	highly	ADV
ftr-325	1623	21	likely	likely	ADJ
ftr-325	1623	22	,	,	PUNCT
ftr-325	1623	23	the	the	DET
ftr-325	1623	24	mandate	mandate	NOUN
ftr-325	1623	25	is	be	AUX
ftr-325	1623	26	stayed	stay	VERB
ftr-325	1623	27	,	,	PUNCT
ftr-325	1623	28	maintaining	maintain	VERB
ftr-325	1623	29	the	the	DET
ftr-325	1623	30	district	district	NOUN
ftr-325	1623	31	court‘s	court‘s	PROPN
ftr-325	1623	32	stay	stay	VERB
ftr-325	1623	33	of	of	ADP
ftr-325	1623	34	its	its	PRON
ftr-325	1623	35	injunctive	injunctive	ADJ
ftr-325	1623	36	judgment	judgment	NOUN
ftr-325	1623	37	,	,	PUNCT
ftr-325	1623	38	pending	pende	VERB
ftr-325	1623	39	further	further	ADJ
ftr-325	1623	40	order	order	NOUN
ftr-325	1623	41	of	of	ADP
ftr-325	1623	42	this	this	DET
ftr-325	1623	43	court	court	NOUN
ftr-325	1623	44	.	.	PUNCT
ftr-325	1624	1	a.	a.	NOUN
ftr-325	1625	1	the	the	DET
ftr-325	1625	2	second	second	ADJ
ftr-325	1625	3	circuit	circuit	NOUN
ftr-325	1625	4	agrees	agree	VERB
ftr-325	1625	5	in	in	ADP
ftr-325	1625	6	a	a	DET
ftr-325	1625	7	split	split	ADJ
ftr-325	1625	8	decision	decision	NOUN
ftr-325	1625	9	.	.	PUNCT
ftr-325	1626	1	windsor	windsor	PROPN
ftr-325	1626	2	v.	v.	PROPN
ftr-325	1626	3	united	united	PROPN
ftr-325	1626	4	states	states	PROPN
ftr-325	1626	5	,	,	PUNCT
ftr-325	1626	6	699	699	NUM
ftr-325	1626	7	f.3d	f.3d	NUM
ftr-325	1626	8	169	169	NUM
ftr-325	1626	9	(	(	PUNCT
ftr-325	1626	10	2d	2d	NUM
ftr-325	1626	11	cir	cir	NOUN
ftr-325	1626	12	.	.	PUNCT
ftr-325	1627	1	10/18/12	10/18/12	NUM
ftr-325	1627	2	)	)	PUNCT
ftr-325	1627	3	(	(	PUNCT
ftr-325	1627	4	2	2	NUM
ftr-325	1627	5	-	-	SYM
ftr-325	1627	6	1	1	NUM
ftr-325	1627	7	)	)	PUNCT
ftr-325	1627	8	,	,	PUNCT
ftr-325	1627	9	cert	cert	NOUN
ftr-325	1627	10	.	.	PUNCT
ftr-325	1628	1	granted	grant	VERB
ftr-325	1628	2	,	,	PUNCT
ftr-325	1628	3	184	184	NUM
ftr-325	1628	4	l.	l.	PROPN
ftr-325	1628	5	ed	ed	PROPN
ftr-325	1628	6	.	.	PUNCT
ftr-325	1629	1	2d	2d	NOUN
ftr-325	1629	2	527	527	NUM
ftr-325	1629	3	(	(	PUNCT
ftr-325	1629	4	12/7/12	12/7/12	NUM
ftr-325	1629	5	)	)	PUNCT
ftr-325	1629	6	.	.	PUNCT
ftr-325	1630	1	in	in	ADP
ftr-325	1630	2	an	an	DET
ftr-325	1630	3	appeal	appeal	NOUN
ftr-325	1630	4	from	from	ADP
ftr-325	1630	5	a	a	DET
ftr-325	1630	6	grant	grant	NOUN
ftr-325	1630	7	of	of	ADP
ftr-325	1630	8	summary	summary	NOUN
ftr-325	1630	9	judgment	judgment	NOUN
ftr-325	1630	10	in	in	ADP
ftr-325	1630	11	a	a	DET
ftr-325	1630	12	tax	tax	NOUN
ftr-325	1630	13	refund	refund	NOUN
ftr-325	1630	14	suit	suit	NOUN
ftr-325	1630	15	by	by	ADP
ftr-325	1630	16	the	the	DET
ftr-325	1630	17	district	district	NOUN
ftr-325	1630	18	court	court	NOUN
ftr-325	1630	19	for	for	ADP
ftr-325	1630	20	the	the	DET
ftr-325	1630	21	southern	southern	ADJ
ftr-325	1630	22	district	district	NOUN
ftr-325	1630	23	of	of	ADP
ftr-325	1630	24	new	new	PROPN
ftr-325	1630	25	york	york	PROPN
ftr-325	1630	26	,	,	PUNCT
ftr-325	1630	27	the	the	DET
ftr-325	1630	28	second	second	ADJ
ftr-325	1630	29	circuit	circuit	NOUN
ftr-325	1630	30	(	(	PUNCT
ftr-325	1630	31	chief	chief	ADJ
ftr-325	1630	32	judge	judge	NOUN
ftr-325	1630	33	dennis	dennis	PROPN
ftr-325	1630	34	jacobs	jacobs	PROPN
ftr-325	1630	35	)	)	PUNCT
ftr-325	1630	36	affirmed	affirm	VERB
ftr-325	1630	37	the	the	DET
ftr-325	1630	38	grant	grant	NOUN
ftr-325	1630	39	of	of	ADP
ftr-325	1630	40	summary	summary	NOUN
ftr-325	1630	41	judgment	judgment	NOUN
ftr-325	1630	42	to	to	ADP
ftr-325	1630	43	the	the	DET
ftr-325	1630	44	surviving	surviving	NOUN
ftr-325	1630	45	spouse	spouse	NOUN
ftr-325	1630	46	of	of	ADP
ftr-325	1630	47	a	a	DET
ftr-325	1630	48	samesex	samesex	NOUN
ftr-325	1630	49	couple	couple	NOUN
ftr-325	1630	50	that	that	PRON
ftr-325	1630	51	was	be	AUX
ftr-325	1630	52	married	married	ADJ
ftr-325	1630	53	in	in	ADP
ftr-325	1630	54	canada	canada	PROPN
ftr-325	1630	55	in	in	ADP
ftr-325	1630	56	2007	2007	NUM
ftr-325	1630	57	and	and	CCONJ
ftr-325	1630	58	resided	reside	VERB
ftr-325	1630	59	in	in	ADP
ftr-325	1630	60	new	new	PROPN
ftr-325	1630	61	york	york	PROPN
ftr-325	1630	62	at	at	ADP
ftr-325	1630	63	the	the	DET
ftr-325	1630	64	time	time	NOUN
ftr-325	1630	65	of	of	ADP
ftr-325	1630	66	her	her	PRON
ftr-325	1630	67	spouse‘s	spouse‘s	NOUN
ftr-325	1630	68	death	death	NOUN
ftr-325	1630	69	in	in	ADP
ftr-325	1630	70	2009	2009	NUM
ftr-325	1630	71	who	who	PRON
ftr-325	1630	72	was	be	AUX
ftr-325	1630	73	denied	deny	VERB
ftr-325	1630	74	the	the	DET
ftr-325	1630	75	benefit	benefit	NOUN
ftr-325	1630	76	of	of	ADP
ftr-325	1630	77	the	the	DET
ftr-325	1630	78	§	§	PROPN
ftr-325	1630	79	2056	2056	NUM
ftr-325	1630	80	marital	marital	ADJ
ftr-325	1630	81	deduction	deduction	NOUN
ftr-325	1630	82	for	for	ADP
ftr-325	1630	83	federal	federal	ADJ
ftr-325	1630	84	estate	estate	NOUN
ftr-325	1630	85	tax	tax	NOUN
ftr-325	1630	86	on	on	ADP
ftr-325	1630	87	the	the	DET
ftr-325	1630	88	ground	ground	NOUN
ftr-325	1630	89	that	that	SCONJ
ftr-325	1630	90	§	§	PROPN
ftr-325	1630	91	7	7	NUM
ftr-325	1630	92	of	of	ADP
ftr-325	1630	93	the	the	DET
ftr-325	1630	94	defense	defense	NOUN
ftr-325	1630	95	of	of	ADP
ftr-325	1630	96	marriage	marriage	NOUN
ftr-325	1630	97	act	act	NOUN
ftr-325	1630	98	violated	violate	VERB
ftr-325	1630	99	the	the	DET
ftr-325	1630	100	equal	equal	ADJ
ftr-325	1630	101	protection	protection	NOUN
ftr-325	1630	102	clause	clause	NOUN
ftr-325	1630	103	for	for	ADP
ftr-325	1630	104	want	want	NOUN
ftr-325	1630	105	of	of	ADP
ftr-325	1630	106	a	a	DET
ftr-325	1630	107	rational	rational	ADJ
ftr-325	1630	108	basis	basis	NOUN
ftr-325	1630	109	.	.	PUNCT
ftr-325	1631	1			PUNCT
ftr-325	1631	2	the	the	DET
ftr-325	1631	3	court	court	NOUN
ftr-325	1631	4	concluded	conclude	VERB
ftr-325	1631	5	that	that	SCONJ
ftr-325	1631	6	review	review	NOUN
ftr-325	1631	7	of	of	ADP
ftr-325	1631	8	§	§	PROPN
ftr-325	1631	9	7	7	NUM
ftr-325	1631	10	required	require	VERB
ftr-325	1631	11	heightened	heightened	ADJ
ftr-325	1631	12	scrutiny	scrutiny	NOUN
ftr-325	1631	13	because	because	SCONJ
ftr-325	1631	14	(	(	PUNCT
ftr-325	1631	15	a	a	X
ftr-325	1631	16	)	)	PUNCT
ftr-325	1631	17	homosexuals	homosexual	NOUN
ftr-325	1631	18	as	as	ADP
ftr-325	1631	19	a	a	DET
ftr-325	1631	20	group	group	NOUN
ftr-325	1631	21	have	have	AUX
ftr-325	1631	22	historically	historically	ADV
ftr-325	1631	23	endured	endure	VERB
ftr-325	1631	24	persecution	persecution	NOUN
ftr-325	1631	25	and	and	CCONJ
ftr-325	1631	26	discrimination	discrimination	NOUN
ftr-325	1631	27	;	;	PUNCT
ftr-325	1631	28	(	(	PUNCT
ftr-325	1631	29	b	b	X
ftr-325	1631	30	)	)	PUNCT
ftr-325	1631	31	homosexuality	homosexuality	NOUN
ftr-325	1631	32	has	have	VERB
ftr-325	1631	33	no	no	DET
ftr-325	1631	34	relation	relation	NOUN
ftr-325	1631	35	to	to	PART
ftr-325	1631	36	aptitude	aptitude	VERB
ftr-325	1631	37	or	or	CCONJ
ftr-325	1631	38	ability	ability	NOUN
ftr-325	1631	39	to	to	PART
ftr-325	1631	40	contribute	contribute	VERB
ftr-325	1631	41	to	to	ADP
ftr-325	1631	42	society	society	NOUN
ftr-325	1631	43	;	;	PUNCT
ftr-325	1631	44	(	(	PUNCT
ftr-325	1631	45	c	c	X
ftr-325	1631	46	)	)	PUNCT
ftr-325	1631	47	homosexuals	homosexual	NOUN
ftr-325	1631	48	are	be	AUX
ftr-325	1631	49	a	a	DET
ftr-325	1631	50	discernible	discernible	ADJ
ftr-325	1631	51	group	group	NOUN
ftr-325	1631	52	with	with	ADP
ftr-325	1631	53	non	non	ADJ
ftr-325	1631	54	-	-	ADJ
ftr-325	1631	55	obvious	obvious	ADJ
ftr-325	1631	56	distinguishing	distinguishing	NOUN
ftr-325	1631	57	characteristics	characteristic	NOUN
ftr-325	1631	58	,	,	PUNCT
ftr-325	1631	59	especially	especially	ADV
ftr-325	1631	60	in	in	ADP
ftr-325	1631	61	the	the	DET
ftr-325	1631	62	subset	subset	NOUN
ftr-325	1631	63	of	of	ADP
ftr-325	1631	64	those	those	PRON
ftr-325	1631	65	who	who	PRON
ftr-325	1631	66	enter	enter	VERB
ftr-325	1631	67	same	same	ADJ
ftr-325	1631	68	-	-	PUNCT
ftr-325	1631	69	sex	sex	NOUN
ftr-325	1631	70	marriages	marriage	NOUN
ftr-325	1631	71	;	;	PUNCT
ftr-325	1631	72	and	and	CCONJ
ftr-325	1631	73	(	(	PUNCT
ftr-325	1631	74	d	d	X
ftr-325	1631	75	)	)	PUNCT
ftr-325	1631	76	the	the	DET
ftr-325	1631	77	class	class	NOUN
ftr-325	1631	78	remains	remain	VERB
ftr-325	1631	79	a	a	DET
ftr-325	1631	80	politically	politically	ADV
ftr-325	1631	81	weakened	weaken	VERB
ftr-325	1631	82	minority	minority	NOUN
ftr-325	1631	83	.	.	PUNCT
ftr-325	1632	1	the	the	DET
ftr-325	1632	2	circuit	circuit	NOUN
ftr-325	1632	3	court	court	NOUN
ftr-325	1632	4	further	far	ADV
ftr-325	1632	5	concluded	conclude	VERB
ftr-325	1632	6	that	that	SCONJ
ftr-325	1632	7	the	the	DET
ftr-325	1632	8	class	class	NOUN
ftr-325	1632	9	was	be	AUX
ftr-325	1632	10	quasi	quasi	ADJ
ftr-325	1632	11	-	-	ADJ
ftr-325	1632	12	suspect	suspect	ADJ
ftr-325	1632	13	(	(	PUNCT
ftr-325	1632	14	rather	rather	ADV
ftr-325	1632	15	than	than	ADP
ftr-325	1632	16	suspect	suspect	ADJ
ftr-325	1632	17	)	)	PUNCT
ftr-325	1632	18	based	base	VERB
ftr-325	1632	19	on	on	ADP
ftr-325	1632	20	the	the	DET
ftr-325	1632	21	weight	weight	NOUN
ftr-325	1632	22	of	of	ADP
ftr-325	1632	23	the	the	DET
ftr-325	1632	24	factors	factor	NOUN
ftr-325	1632	25	and	and	CCONJ
ftr-325	1632	26	on	on	ADP
ftr-325	1632	27	analogy	analogy	NOUN
ftr-325	1632	28	to	to	ADP
ftr-325	1632	29	the	the	DET
ftr-325	1632	30	classifications	classification	NOUN
ftr-325	1632	31	recognized	recognize	VERB
ftr-325	1632	32	as	as	ADP
ftr-325	1632	33	suspect	suspect	NOUN
ftr-325	1632	34	and	and	CCONJ
ftr-325	1632	35	quasi	quasi	ADJ
ftr-325	1632	36	-	-	NOUN
ftr-325	1632	37	suspect	suspect	ADJ
ftr-325	1632	38	.	.	PUNCT
ftr-325	1633	1	the	the	DET
ftr-325	1633	2	circuit	circuit	NOUN
ftr-325	1633	3	court	court	NOUN
ftr-325	1633	4	held	hold	VERB
ftr-325	1633	5	that	that	SCONJ
ftr-325	1633	6	the	the	DET
ftr-325	1633	7	rationale	rationale	NOUN
ftr-325	1633	8	premised	premise	VERB
ftr-325	1633	9	on	on	ADP
ftr-325	1633	10	uniformity	uniformity	NOUN
ftr-325	1633	11	was	be	AUX
ftr-325	1633	12	not	not	PART
ftr-325	1633	13	an	an	DET
ftr-325	1633	14	exceedingly	exceedingly	ADV
ftr-325	1633	15	persuasive	persuasive	ADJ
ftr-325	1633	16	justification	justification	NOUN
ftr-325	1633	17	for	for	ADP
ftr-325	1633	18	doma	doma	NOUN
ftr-325	1633	19	,	,	PUNCT
ftr-325	1633	20	and	and	CCONJ
ftr-325	1633	21	that	that	SCONJ
ftr-325	1633	22	doma	doma	NOUN
ftr-325	1633	23	was	be	AUX
ftr-325	1633	24	not	not	PART
ftr-325	1633	25	substantially	substantially	ADV
ftr-325	1633	26	related	relate	VERB
ftr-325	1633	27	to	to	ADP
ftr-325	1633	28	the	the	DET
ftr-325	1633	29	important	important	ADJ
ftr-325	1633	30	government	government	NOUN
ftr-325	1633	31	interest	interest	NOUN
ftr-325	1633	32	of	of	ADP
ftr-325	1633	33	protecting	protect	VERB
ftr-325	1633	34	the	the	DET
ftr-325	1633	35	fisc	fisc	NOUN
ftr-325	1633	36	.	.	PUNCT
ftr-325	1634	1			PROPN
ftr-325	1634	2	judge	judge	PROPN
ftr-325	1634	3	straub	straub	PROPN
ftr-325	1634	4	dissented	dissent	VERB
ftr-325	1634	5	on	on	ADP
ftr-325	1634	6	the	the	DET
ftr-325	1634	7	following	follow	VERB
ftr-325	1634	8	basic	basic	ADJ
ftr-325	1634	9	ground	ground	NOUN
ftr-325	1634	10	:	:	PUNCT
ftr-325	1634	11	the	the	DET
ftr-325	1634	12	majority	majority	NOUN
ftr-325	1634	13	holds	hold	VERB
ftr-325	1634	14	doma	doma	PROPN
ftr-325	1634	15	unconstitutional	unconstitutional	ADJ
ftr-325	1634	16	,	,	PUNCT
ftr-325	1634	17	a	a	DET
ftr-325	1634	18	federal	federal	ADJ
ftr-325	1634	19	law	law	NOUN
ftr-325	1634	20	which	which	PRON
ftr-325	1634	21	formalizes	formalize	VERB
ftr-325	1634	22	the	the	DET
ftr-325	1634	23	understanding	understanding	NOUN
ftr-325	1634	24	of	of	ADP
ftr-325	1634	25	marriage	marriage	NOUN
ftr-325	1634	26	in	in	ADP
ftr-325	1634	27	the	the	DET
ftr-325	1634	28	federal	federal	ADJ
ftr-325	1634	29	context	context	NOUN
ftr-325	1634	30	extant	extant	ADJ
ftr-325	1634	31	in	in	ADP
ftr-325	1634	32	the	the	DET
ftr-325	1634	33	congress	congress	PROPN
ftr-325	1634	34	,	,	PUNCT
ftr-325	1634	35	the	the	DET
ftr-325	1634	36	presidency	presidency	NOUN
ftr-325	1634	37	,	,	PUNCT
ftr-325	1634	38	and	and	CCONJ
ftr-325	1634	39	the	the	DET
ftr-325	1634	40	judiciary	judiciary	NOUN
ftr-325	1634	41	at	at	ADP
ftr-325	1634	42	the	the	DET
ftr-325	1634	43	time	time	NOUN
ftr-325	1634	44	of	of	ADP
ftr-325	1634	45	doma‘s	doma‘s	NOUN
ftr-325	1634	46	enactment	enactment	NOUN
ftr-325	1634	47	and	and	CCONJ
ftr-325	1634	48	,	,	PUNCT
ftr-325	1634	49	i	i	PRON
ftr-325	1634	50	2013	2013	NUM
ftr-325	1634	51	]	]	PUNCT
ftr-325	1634	52	recent	recent	ADJ
ftr-325	1634	53	developments	development	NOUN
ftr-325	1634	54	in	in	ADP
ftr-325	1634	55	federal	federal	ADJ
ftr-325	1634	56	income	income	NOUN
ftr-325	1634	57	taxation	taxation	NOUN
ftr-325	1634	58	583	583	NUM
ftr-325	1634	59	daresay	daresay	ADJ
ftr-325	1634	60	,	,	PUNCT
ftr-325	1634	61	throughout	throughout	ADP
ftr-325	1634	62	our	our	PRON
ftr-325	1634	63	nation‘s	nation‘s	PROPN
ftr-325	1634	64	history	history	NOUN
ftr-325	1634	65	.	.	PUNCT
ftr-325	1635	1	if	if	SCONJ
ftr-325	1635	2	this	this	DET
ftr-325	1635	3	understanding	understanding	NOUN
ftr-325	1635	4	is	be	AUX
ftr-325	1635	5	to	to	PART
ftr-325	1635	6	be	be	AUX
ftr-325	1635	7	changed	change	VERB
ftr-325	1635	8	,	,	PUNCT
ftr-325	1635	9	i	i	PRON
ftr-325	1635	10	believe	believe	VERB
ftr-325	1635	11	it	it	PRON
ftr-325	1635	12	is	be	AUX
ftr-325	1635	13	for	for	SCONJ
ftr-325	1635	14	the	the	DET
ftr-325	1635	15	american	american	ADJ
ftr-325	1635	16	people	people	NOUN
ftr-325	1635	17	to	to	PART
ftr-325	1635	18	do	do	VERB
ftr-325	1635	19	so	so	ADV
ftr-325	1635	20	.	.	PUNCT
ftr-325	1635	21	.	.	PUNCT
ftr-325	1635	22	.	.	PUNCT
ftr-325	1636	1	.	.	PUNCT
ftr-325	1637	1	at	at	ADP
ftr-325	1637	2	bottom	bottom	NOUN
ftr-325	1637	3	,	,	PUNCT
ftr-325	1637	4	the	the	DET
ftr-325	1637	5	issue	issue	NOUN
ftr-325	1637	6	here	here	ADV
ftr-325	1637	7	is	be	AUX
ftr-325	1637	8	marriage	marriage	NOUN
ftr-325	1637	9	at	at	ADP
ftr-325	1637	10	the	the	DET
ftr-325	1637	11	federal	federal	ADJ
ftr-325	1637	12	level	level	NOUN
ftr-325	1637	13	for	for	ADP
ftr-325	1637	14	federal	federal	ADJ
ftr-325	1637	15	purposes	purpose	NOUN
ftr-325	1637	16	,	,	PUNCT
ftr-325	1637	17	and	and	CCONJ
ftr-325	1637	18	not	not	PART
ftr-325	1637	19	other	other	ADJ
ftr-325	1637	20	legitimate	legitimate	ADJ
ftr-325	1637	21	interests	interest	NOUN
ftr-325	1637	22	.	.	PUNCT
ftr-325	1638	1	the	the	DET
ftr-325	1638	2	congress	congress	PROPN
ftr-325	1638	3	and	and	CCONJ
ftr-325	1638	4	the	the	DET
ftr-325	1638	5	president	president	NOUN
ftr-325	1638	6	formalized	formalize	VERB
ftr-325	1638	7	in	in	ADP
ftr-325	1638	8	doma	doma	NOUN
ftr-325	1638	9	,	,	PUNCT
ftr-325	1638	10	for	for	ADP
ftr-325	1638	11	federal	federal	ADJ
ftr-325	1638	12	purposes	purpose	NOUN
ftr-325	1638	13	,	,	PUNCT
ftr-325	1638	14	the	the	DET
ftr-325	1638	15	basic	basic	ADJ
ftr-325	1638	16	human	human	ADJ
ftr-325	1638	17	condition	condition	NOUN
ftr-325	1638	18	of	of	ADP
ftr-325	1638	19	joining	join	VERB
ftr-325	1638	20	a	a	DET
ftr-325	1638	21	man	man	NOUN
ftr-325	1638	22	and	and	CCONJ
ftr-325	1638	23	a	a	DET
ftr-325	1638	24	woman	woman	NOUN
ftr-325	1638	25	in	in	ADP
ftr-325	1638	26	a	a	DET
ftr-325	1638	27	long	long	ADJ
ftr-325	1638	28	-	-	PUNCT
ftr-325	1638	29	term	term	NOUN
ftr-325	1638	30	relationship	relationship	NOUN
ftr-325	1638	31	and	and	CCONJ
ftr-325	1638	32	the	the	DET
ftr-325	1638	33	only	only	ADJ
ftr-325	1638	34	one	one	NUM
ftr-325	1638	35	which	which	PRON
ftr-325	1638	36	is	be	AUX
ftr-325	1638	37	inherently	inherently	ADV
ftr-325	1638	38	capable	capable	ADJ
ftr-325	1638	39	of	of	ADP
ftr-325	1638	40	producing	produce	VERB
ftr-325	1638	41	another	another	DET
ftr-325	1638	42	generation	generation	NOUN
ftr-325	1638	43	of	of	ADP
ftr-325	1638	44	humanity	humanity	NOUN
ftr-325	1638	45	.	.	PUNCT
ftr-325	1639	1	whether	whether	SCONJ
ftr-325	1639	2	that	that	DET
ftr-325	1639	3	understanding	understanding	NOUN
ftr-325	1639	4	is	be	AUX
ftr-325	1639	5	to	to	PART
ftr-325	1639	6	continue	continue	VERB
ftr-325	1639	7	is	be	AUX
ftr-325	1639	8	for	for	SCONJ
ftr-325	1639	9	the	the	DET
ftr-325	1639	10	american	american	ADJ
ftr-325	1639	11	people	people	NOUN
ftr-325	1639	12	to	to	PART
ftr-325	1639	13	decide	decide	VERB
ftr-325	1639	14	via	via	ADP
ftr-325	1639	15	their	their	PRON
ftr-325	1639	16	choices	choice	NOUN
ftr-325	1639	17	in	in	ADP
ftr-325	1639	18	electing	elect	VERB
ftr-325	1639	19	the	the	DET
ftr-325	1639	20	congress	congress	PROPN
ftr-325	1639	21	and	and	CCONJ
ftr-325	1639	22	the	the	DET
ftr-325	1639	23	president	president	NOUN
ftr-325	1639	24	.	.	PUNCT
ftr-325	1640	1	it	it	PRON
ftr-325	1640	2	is	be	AUX
ftr-325	1640	3	not	not	PART
ftr-325	1640	4	for	for	SCONJ
ftr-325	1640	5	the	the	DET
ftr-325	1640	6	judiciary	judiciary	NOUN
ftr-325	1640	7	to	to	PART
ftr-325	1640	8	search	search	VERB
ftr-325	1640	9	for	for	ADP
ftr-325	1640	10	new	new	ADJ
ftr-325	1640	11	standards	standard	NOUN
ftr-325	1640	12	by	by	ADP
ftr-325	1640	13	which	which	PRON
ftr-325	1640	14	to	to	PART
ftr-325	1640	15	negate	negate	VERB
ftr-325	1640	16	a	a	DET
ftr-325	1640	17	rational	rational	ADJ
ftr-325	1640	18	expression	expression	NOUN
ftr-325	1640	19	of	of	ADP
ftr-325	1640	20	the	the	DET
ftr-325	1640	21	nation	nation	NOUN
ftr-325	1640	22	via	via	ADP
ftr-325	1640	23	the	the	DET
ftr-325	1640	24	congress	congress	NOUN
ftr-325	1640	25	.	.	PUNCT
ftr-325	1641	1	2	2	X
ftr-325	1641	2	.	.	X
ftr-325	1641	3	net	net	ADJ
ftr-325	1641	4	investment	investment	NOUN
ftr-325	1641	5	income	income	NOUN
ftr-325	1641	6	tax	tax	NOUN
ftr-325	1641	7	of	of	ADP
ftr-325	1641	8	3.8	3.8	NUM
ftr-325	1641	9	percent	percent	NOUN
ftr-325	1641	10	.	.	PUNCT
ftr-325	1642	1	4	4	NUM
ftr-325	1642	2	section	section	NOUN
ftr-325	1642	3	1411	1411	NUM
ftr-325	1642	4	of	of	ADP
ftr-325	1642	5	the	the	DET
ftr-325	1642	6	code	code	NOUN
ftr-325	1642	7	,	,	PUNCT
ftr-325	1642	8	added	add	VERB
ftr-325	1642	9	by	by	ADP
ftr-325	1642	10	the	the	DET
ftr-325	1642	11	health	health	NOUN
ftr-325	1642	12	care	care	NOUN
ftr-325	1642	13	and	and	CCONJ
ftr-325	1642	14	education	education	NOUN
ftr-325	1642	15	reconciliation	reconciliation	NOUN
ftr-325	1642	16	act	act	NOUN
ftr-325	1642	17	of	of	ADP
ftr-325	1642	18	2010	2010	NUM
ftr-325	1642	19	,	,	PUNCT
ftr-325	1642	20	imposes	impose	VERB
ftr-325	1642	21	a	a	DET
ftr-325	1642	22	3.8	3.8	NUM
ftr-325	1642	23	percent	percent	NOUN
ftr-325	1642	24	tax	tax	NOUN
ftr-325	1642	25	on	on	ADP
ftr-325	1642	26	the	the	DET
ftr-325	1642	27	net	net	ADJ
ftr-325	1642	28	investment	investment	NOUN
ftr-325	1642	29	income	income	NOUN
ftr-325	1642	30	of	of	ADP
ftr-325	1642	31	individuals	individual	NOUN
ftr-325	1642	32	,	,	PUNCT
ftr-325	1642	33	estates	estate	NOUN
ftr-325	1642	34	,	,	PUNCT
ftr-325	1642	35	and	and	CCONJ
ftr-325	1642	36	trusts	trust	VERB
ftr-325	1642	37	in	in	ADP
ftr-325	1642	38	taxable	taxable	ADJ
ftr-325	1642	39	years	year	NOUN
ftr-325	1642	40	beginning	begin	VERB
ftr-325	1642	41	after	after	ADP
ftr-325	1642	42	12/31/12	12/31/12	PROPN
ftr-325	1642	43	.	.	PROPN
ftr-325	1642	44	for	for	ADP
ftr-325	1642	45	individuals	individual	NOUN
ftr-325	1642	46	(	(	PUNCT
ftr-325	1642	47	except	except	SCONJ
ftr-325	1642	48	nonresident	nonresident	ADJ
ftr-325	1642	49	aliens	alien	NOUN
ftr-325	1642	50	)	)	PUNCT
ftr-325	1642	51	,	,	PUNCT
ftr-325	1642	52	the	the	DET
ftr-325	1642	53	tax	tax	NOUN
ftr-325	1642	54	applies	apply	VERB
ftr-325	1642	55	only	only	ADV
ftr-325	1642	56	to	to	ADP
ftr-325	1642	57	the	the	DET
ftr-325	1642	58	lesser	less	ADJ
ftr-325	1642	59	of	of	ADP
ftr-325	1642	60	(	(	PUNCT
ftr-325	1642	61	1	1	NUM
ftr-325	1642	62	)	)	PUNCT
ftr-325	1642	63	net	net	ADJ
ftr-325	1642	64	investment	investment	NOUN
ftr-325	1642	65	income	income	NOUN
ftr-325	1642	66	or	or	CCONJ
ftr-325	1642	67	(	(	PUNCT
ftr-325	1642	68	2	2	X
ftr-325	1642	69	)	)	PUNCT
ftr-325	1642	70	the	the	DET
ftr-325	1642	71	excess	excess	NOUN
ftr-325	1642	72	of	of	ADP
ftr-325	1642	73	modified	modify	VERB
ftr-325	1642	74	adjusted	adjust	VERB
ftr-325	1642	75	gross	gross	ADJ
ftr-325	1642	76	income	income	NOUN
ftr-325	1642	77	over	over	ADP
ftr-325	1642	78	a	a	DET
ftr-325	1642	79	threshold	threshold	NOUN
ftr-325	1642	80	amount	amount	NOUN
ftr-325	1642	81	.	.	PUNCT
ftr-325	1643	1	i.r.c	i.r.c	NOUN
ftr-325	1643	2	.	.	PUNCT
ftr-325	1644	1	§	§	PROPN
ftr-325	1644	2	1411(a)(1	1411(a)(1	NUM
ftr-325	1644	3	)	)	PUNCT
ftr-325	1644	4	.	.	PUNCT
ftr-325	1645	1	the	the	DET
ftr-325	1645	2	threshold	threshold	NOUN
ftr-325	1645	3	amount	amount	NOUN
ftr-325	1645	4	is	be	AUX
ftr-325	1645	5	$	$	SYM
ftr-325	1645	6	250,000	250,000	NUM
ftr-325	1645	7	for	for	ADP
ftr-325	1645	8	spouses	spouse	NOUN
ftr-325	1645	9	filing	file	VERB
ftr-325	1645	10	a	a	DET
ftr-325	1645	11	joint	joint	ADJ
ftr-325	1645	12	return	return	NOUN
ftr-325	1645	13	or	or	CCONJ
ftr-325	1645	14	a	a	DET
ftr-325	1645	15	surviving	surviving	NOUN
ftr-325	1645	16	spouse	spouse	NOUN
ftr-325	1645	17	,	,	PUNCT
ftr-325	1645	18	$	$	SYM
ftr-325	1645	19	125,000	125,000	NUM
ftr-325	1645	20	for	for	ADP
ftr-325	1645	21	married	married	ADJ
ftr-325	1645	22	individuals	individual	NOUN
ftr-325	1645	23	filing	file	VERB
ftr-325	1645	24	separate	separate	ADJ
ftr-325	1645	25	returns	return	NOUN
ftr-325	1645	26	,	,	PUNCT
ftr-325	1645	27	and	and	CCONJ
ftr-325	1645	28	$	$	SYM
ftr-325	1645	29	200,000	200,000	NUM
ftr-325	1645	30	for	for	ADP
ftr-325	1645	31	single	single	ADJ
ftr-325	1645	32	taxpayers	taxpayer	NOUN
ftr-325	1645	33	(	(	PUNCT
ftr-325	1645	34	including	include	VERB
ftr-325	1645	35	heads	head	NOUN
ftr-325	1645	36	of	of	ADP
ftr-325	1645	37	household	household	NOUN
ftr-325	1645	38	)	)	PUNCT
ftr-325	1645	39	.	.	PUNCT
ftr-325	1646	1	i.r.c	i.r.c	NOUN
ftr-325	1646	2	.	.	PUNCT
ftr-325	1647	1	§	§	PROPN
ftr-325	1647	2	1411(b	1411(b	NUM
ftr-325	1647	3	)	)	PUNCT
ftr-325	1647	4	.	.	PUNCT
ftr-325	1648	1	these	these	DET
ftr-325	1648	2	threshold	threshold	NOUN
ftr-325	1648	3	amounts	amount	VERB
ftr-325	1648	4	for	for	ADP
ftr-325	1648	5	individuals	individual	NOUN
ftr-325	1648	6	are	be	AUX
ftr-325	1648	7	not	not	PART
ftr-325	1648	8	adjusted	adjust	VERB
ftr-325	1648	9	for	for	ADP
ftr-325	1648	10	inflation	inflation	NOUN
ftr-325	1648	11	.	.	PUNCT
ftr-325	1649	1	modified	modify	VERB
ftr-325	1649	2	adjusted	adjust	VERB
ftr-325	1649	3	gross	gross	ADJ
ftr-325	1649	4	income	income	NOUN
ftr-325	1649	5	is	be	AUX
ftr-325	1649	6	adjusted	adjust	VERB
ftr-325	1649	7	gross	gross	ADJ
ftr-325	1649	8	income	income	NOUN
ftr-325	1649	9	increased	increase	VERB
ftr-325	1649	10	by	by	ADP
ftr-325	1649	11	the	the	DET
ftr-325	1649	12	amount	amount	NOUN
ftr-325	1649	13	of	of	ADP
ftr-325	1649	14	foreign	foreign	ADJ
ftr-325	1649	15	earned	earn	VERB
ftr-325	1649	16	income	income	NOUN
ftr-325	1649	17	excluded	exclude	VERB
ftr-325	1649	18	under	under	ADP
ftr-325	1649	19	§	§	PROPN
ftr-325	1649	20	911(a)(1	911(a)(1	NOUN
ftr-325	1649	21	)	)	PUNCT
ftr-325	1650	1	(	(	PUNCT
ftr-325	1650	2	net	net	NOUN
ftr-325	1650	3	of	of	ADP
ftr-325	1650	4	the	the	DET
ftr-325	1650	5	deductions	deduction	NOUN
ftr-325	1650	6	and	and	CCONJ
ftr-325	1650	7	exclusions	exclusion	NOUN
ftr-325	1650	8	disallowed	disallow	VERB
ftr-325	1650	9	with	with	ADP
ftr-325	1650	10	respect	respect	NOUN
ftr-325	1650	11	to	to	ADP
ftr-325	1650	12	the	the	DET
ftr-325	1650	13	foreign	foreign	ADJ
ftr-325	1650	14	earned	earn	VERB
ftr-325	1650	15	income	income	NOUN
ftr-325	1650	16	)	)	PUNCT
ftr-325	1650	17	.	.	PUNCT
ftr-325	1651	1	i.r.c	i.r.c	NOUN
ftr-325	1651	2	.	.	PUNCT
ftr-325	1652	1	§	§	PROPN
ftr-325	1652	2	1411(d	1411(d	NUM
ftr-325	1652	3	)	)	PUNCT
ftr-325	1652	4	.	.	PUNCT
ftr-325	1653	1	for	for	ADP
ftr-325	1653	2	estates	estate	NOUN
ftr-325	1653	3	and	and	CCONJ
ftr-325	1653	4	trusts	trust	NOUN
ftr-325	1653	5	,	,	PUNCT
ftr-325	1653	6	the	the	DET
ftr-325	1653	7	tax	tax	NOUN
ftr-325	1653	8	is	be	AUX
ftr-325	1653	9	levied	levy	VERB
ftr-325	1653	10	on	on	ADP
ftr-325	1653	11	the	the	DET
ftr-325	1653	12	lesser	less	ADJ
ftr-325	1653	13	of	of	ADP
ftr-325	1653	14	(	(	PUNCT
ftr-325	1653	15	1	1	X
ftr-325	1653	16	)	)	PUNCT
ftr-325	1653	17	undistributed	undistribute	VERB
ftr-325	1653	18	net	net	ADJ
ftr-325	1653	19	investment	investment	NOUN
ftr-325	1653	20	income	income	NOUN
ftr-325	1653	21	,	,	PUNCT
ftr-325	1653	22	or	or	CCONJ
ftr-325	1653	23	(	(	PUNCT
ftr-325	1653	24	2	2	X
ftr-325	1653	25	)	)	PUNCT
ftr-325	1653	26	the	the	DET
ftr-325	1653	27	excess	excess	NOUN
ftr-325	1653	28	of	of	ADP
ftr-325	1653	29	adjusted	adjust	VERB
ftr-325	1653	30	gross	gross	ADJ
ftr-325	1653	31	income	income	NOUN
ftr-325	1653	32	(	(	PUNCT
ftr-325	1653	33	as	as	SCONJ
ftr-325	1653	34	defined	define	VERB
ftr-325	1653	35	in	in	ADP
ftr-325	1653	36	§	§	PROPN
ftr-325	1653	37	67(e	67(e	NUM
ftr-325	1653	38	)	)	PUNCT
ftr-325	1653	39	)	)	PUNCT
ftr-325	1654	1	over	over	ADP
ftr-325	1654	2	the	the	DET
ftr-325	1654	3	dollar	dollar	NOUN
ftr-325	1654	4	amount	amount	NOUN
ftr-325	1654	5	at	at	ADP
ftr-325	1654	6	which	which	PRON
ftr-325	1654	7	the	the	DET
ftr-325	1654	8	highest	high	ADJ
ftr-325	1654	9	income	income	NOUN
ftr-325	1654	10	tax	tax	NOUN
ftr-325	1654	11	bracket	bracket	NOUN
ftr-325	1654	12	applicable	applicable	ADJ
ftr-325	1654	13	to	to	ADP
ftr-325	1654	14	an	an	DET
ftr-325	1654	15	estate	estate	NOUN
ftr-325	1654	16	or	or	CCONJ
ftr-325	1654	17	trust	trust	NOUN
ftr-325	1654	18	begins	begin	VERB
ftr-325	1654	19	for	for	ADP
ftr-325	1654	20	the	the	DET
ftr-325	1654	21	tax	tax	NOUN
ftr-325	1654	22	year	year	NOUN
ftr-325	1654	23	(	(	PUNCT
ftr-325	1654	24	$	$	SYM
ftr-325	1654	25	11,950	11,950	NUM
ftr-325	1654	26	for	for	ADP
ftr-325	1654	27	2013	2013	NUM
ftr-325	1654	28	)	)	PUNCT
ftr-325	1654	29	.	.	PUNCT
ftr-325	1655	1	i.r.c	i.r.c	NOUN
ftr-325	1655	2	.	.	PUNCT
ftr-325	1656	1	§	§	PROPN
ftr-325	1656	2	1411(a)(2	1411(a)(2	NUM
ftr-325	1656	3	)	)	PUNCT
ftr-325	1656	4	.	.	PUNCT
ftr-325	1657	1	the	the	DET
ftr-325	1657	2	tax	tax	NOUN
ftr-325	1657	3	does	do	AUX
ftr-325	1657	4	not	not	PART
ftr-325	1657	5	apply	apply	VERB
ftr-325	1657	6	to	to	ADP
ftr-325	1657	7	a	a	DET
ftr-325	1657	8	trust	trust	NOUN
ftr-325	1657	9	that	that	PRON
ftr-325	1657	10	is	be	AUX
ftr-325	1657	11	tax	tax	NOUN
ftr-325	1657	12	-	-	PUNCT
ftr-325	1657	13	exempt	exempt	ADJ
ftr-325	1657	14	under	under	ADP
ftr-325	1657	15	§	§	PROPN
ftr-325	1657	16	501	501	NUM
ftr-325	1657	17	,	,	PUNCT
ftr-325	1657	18	is	be	AUX
ftr-325	1657	19	a	a	DET
ftr-325	1657	20	charitable	charitable	ADJ
ftr-325	1657	21	remainder	remainder	NOUN
ftr-325	1657	22	trust	trust	NOUN
ftr-325	1657	23	tax	tax	NOUN
ftr-325	1657	24	-	-	PUNCT
ftr-325	1657	25	exempt	exempt	ADJ
ftr-325	1657	26	under	under	ADP
ftr-325	1657	27	§	§	PROPN
ftr-325	1657	28	664	664	NUM
ftr-325	1657	29	,	,	PUNCT
ftr-325	1657	30	or	or	CCONJ
ftr-325	1657	31	all	all	PRON
ftr-325	1657	32	of	of	ADP
ftr-325	1657	33	the	the	DET
ftr-325	1657	34	unexpired	unexpired	ADJ
ftr-325	1657	35	interests	interest	NOUN
ftr-325	1657	36	of	of	ADP
ftr-325	1657	37	which	which	PRON
ftr-325	1657	38	are	be	AUX
ftr-325	1657	39	devoted	devote	VERB
ftr-325	1657	40	to	to	ADP
ftr-325	1657	41	charitable	charitable	ADJ
ftr-325	1657	42	purposes	purpose	NOUN
ftr-325	1657	43	.	.	PUNCT
ftr-325	1658	1	net	net	ADJ
ftr-325	1658	2	investment	investment	NOUN
ftr-325	1658	3	income	income	NOUN
ftr-325	1658	4	is	be	AUX
ftr-325	1658	5	investment	investment	NOUN
ftr-325	1658	6	income	income	NOUN
ftr-325	1658	7	reduced	reduce	VERB
ftr-325	1658	8	by	by	ADP
ftr-325	1658	9	the	the	DET
ftr-325	1658	10	deductions	deduction	NOUN
ftr-325	1658	11	properly	properly	ADV
ftr-325	1658	12	allocable	allocable	ADJ
ftr-325	1658	13	to	to	ADP
ftr-325	1658	14	that	that	DET
ftr-325	1658	15	income	income	NOUN
ftr-325	1658	16	.	.	PUNCT
ftr-325	1659	1	investment	investment	NOUN
ftr-325	1659	2	income	income	NOUN
ftr-325	1659	3	is	be	AUX
ftr-325	1659	4	the	the	DET
ftr-325	1659	5	sum	sum	NOUN
ftr-325	1659	6	of	of	ADP
ftr-325	1659	7	(	(	PUNCT
ftr-325	1659	8	1	1	X
ftr-325	1659	9	)	)	PUNCT
ftr-325	1659	10	gross	gross	ADJ
ftr-325	1659	11	income	income	NOUN
ftr-325	1659	12	from	from	ADP
ftr-325	1659	13	interest	interest	NOUN
ftr-325	1659	14	,	,	PUNCT
ftr-325	1659	15	dividends	dividend	NOUN
ftr-325	1659	16	,	,	PUNCT
ftr-325	1659	17	annuities	annuity	NOUN
ftr-325	1659	18	,	,	PUNCT
ftr-325	1659	19	royalties	royalty	NOUN
ftr-325	1659	20	,	,	PUNCT
ftr-325	1659	21	and	and	CCONJ
ftr-325	1659	22	rents	rent	NOUN
ftr-325	1659	23	(	(	PUNCT
ftr-325	1659	24	other	other	ADJ
ftr-325	1659	25	than	than	ADP
ftr-325	1659	26	income	income	NOUN
ftr-325	1659	27	derived	derive	VERB
ftr-325	1659	28	from	from	ADP
ftr-325	1659	29	any	any	DET
ftr-325	1659	30	trade	trade	NOUN
ftr-325	1659	31	or	or	CCONJ
ftr-325	1659	32	business	business	NOUN
ftr-325	1659	33	to	to	PART
ftr-325	1659	34	which	which	PRON
ftr-325	1659	35	the	the	DET
ftr-325	1659	36	tax	tax	NOUN
ftr-325	1659	37	does	do	AUX
ftr-325	1659	38	not	not	PART
ftr-325	1659	39	apply	apply	VERB
ftr-325	1659	40	)	)	PUNCT
ftr-325	1659	41	,	,	PUNCT
ftr-325	1659	42	(	(	PUNCT
ftr-325	1659	43	2	2	X
ftr-325	1659	44	)	)	PUNCT
ftr-325	1659	45	other	other	ADJ
ftr-325	1659	46	gross	gross	ADJ
ftr-325	1659	47	income	income	NOUN
ftr-325	1659	48	derived	derive	VERB
ftr-325	1659	49	from	from	ADP
ftr-325	1659	50	any	any	DET
ftr-325	1659	51	trade	trade	NOUN
ftr-325	1659	52	or	or	CCONJ
ftr-325	1659	53	business	business	NOUN
ftr-325	1659	54	to	to	ADP
ftr-325	1659	55	4	4	NUM
ftr-325	1659	56	.	.	PUNCT
ftr-325	1660	1	we	we	PRON
ftr-325	1660	2	thank	thank	VERB
ftr-325	1660	3	professor	professor	PROPN
ftr-325	1660	4	bruce	bruce	PROPN
ftr-325	1660	5	mcgovern	mcgovern	PROPN
ftr-325	1660	6	,	,	PUNCT
ftr-325	1660	7	south	south	PROPN
ftr-325	1660	8	texas	texas	PROPN
ftr-325	1660	9	college	college	PROPN
ftr-325	1660	10	of	of	ADP
ftr-325	1660	11	law	law	NOUN
ftr-325	1660	12	for	for	ADP
ftr-325	1660	13	contributing	contribute	VERB
ftr-325	1660	14	this	this	DET
ftr-325	1660	15	description	description	NOUN
ftr-325	1660	16	of	of	ADP
ftr-325	1660	17	§	§	PROPN
ftr-325	1660	18	1411	1411	NUM
ftr-325	1660	19	and	and	CCONJ
ftr-325	1660	20	the	the	DET
ftr-325	1660	21	regulations	regulation	NOUN
ftr-325	1660	22	thereunder	thereunder	NOUN
ftr-325	1660	23	.	.	PUNCT
ftr-325	1661	1	584	584	NUM
ftr-325	1661	2	florida	florida	PROPN
ftr-325	1661	3	tax	tax	NOUN
ftr-325	1661	4	review	review	NOUN
ftr-325	1661	5	[	[	X
ftr-325	1661	6	vol	vol	NOUN
ftr-325	1661	7	.	.	PUNCT
ftr-325	1661	8	13:10	13:10	NUM
ftr-325	1661	9	which	which	PRON
ftr-325	1661	10	the	the	DET
ftr-325	1661	11	tax	tax	NOUN
ftr-325	1661	12	applies	apply	VERB
ftr-325	1661	13	,	,	PUNCT
ftr-325	1661	14	and	and	CCONJ
ftr-325	1661	15	(	(	PUNCT
ftr-325	1661	16	3	3	X
ftr-325	1661	17	)	)	PUNCT
ftr-325	1661	18	net	net	ADJ
ftr-325	1661	19	gain	gain	NOUN
ftr-325	1661	20	(	(	PUNCT
ftr-325	1661	21	to	to	ADP
ftr-325	1661	22	the	the	DET
ftr-325	1661	23	extent	extent	NOUN
ftr-325	1661	24	taken	take	VERB
ftr-325	1661	25	into	into	ADP
ftr-325	1661	26	account	account	NOUN
ftr-325	1661	27	in	in	ADP
ftr-325	1661	28	computing	compute	VERB
ftr-325	1661	29	taxable	taxable	ADJ
ftr-325	1661	30	income	income	NOUN
ftr-325	1661	31	)	)	PUNCT
ftr-325	1661	32	attributable	attributable	ADJ
ftr-325	1661	33	to	to	ADP
ftr-325	1661	34	the	the	DET
ftr-325	1661	35	disposition	disposition	NOUN
ftr-325	1661	36	of	of	ADP
ftr-325	1661	37	property	property	NOUN
ftr-325	1661	38	other	other	ADJ
ftr-325	1661	39	than	than	ADP
ftr-325	1661	40	property	property	NOUN
ftr-325	1661	41	held	hold	VERB
ftr-325	1661	42	in	in	ADP
ftr-325	1661	43	a	a	DET
ftr-325	1661	44	trade	trade	NOUN
ftr-325	1661	45	or	or	CCONJ
ftr-325	1661	46	business	business	NOUN
ftr-325	1661	47	to	to	PART
ftr-325	1661	48	which	which	PRON
ftr-325	1661	49	the	the	DET
ftr-325	1661	50	tax	tax	NOUN
ftr-325	1661	51	does	do	AUX
ftr-325	1661	52	not	not	PART
ftr-325	1661	53	apply	apply	VERB
ftr-325	1661	54	.	.	PUNCT
ftr-325	1662	1	i.r.c	i.r.c	NOUN
ftr-325	1662	2	.	.	PUNCT
ftr-325	1663	1	§	§	PROPN
ftr-325	1663	2	1411(c)(1	1411(c)(1	NUM
ftr-325	1663	3	)	)	PUNCT
ftr-325	1663	4	.	.	PUNCT
ftr-325	1664	1	the	the	DET
ftr-325	1664	2	§	§	PROPN
ftr-325	1664	3	1411	1411	NUM
ftr-325	1664	4	tax	tax	NOUN
ftr-325	1664	5	applies	apply	VERB
ftr-325	1664	6	to	to	ADP
ftr-325	1664	7	trade	trade	NOUN
ftr-325	1664	8	or	or	CCONJ
ftr-325	1664	9	business	business	NOUN
ftr-325	1664	10	income	income	NOUN
ftr-325	1664	11	from	from	ADP
ftr-325	1664	12	(	(	PUNCT
ftr-325	1664	13	1	1	X
ftr-325	1664	14	)	)	PUNCT
ftr-325	1664	15	a	a	DET
ftr-325	1664	16	passive	passive	ADJ
ftr-325	1664	17	activity	activity	NOUN
ftr-325	1664	18	,	,	PUNCT
ftr-325	1664	19	and	and	CCONJ
ftr-325	1664	20	(	(	PUNCT
ftr-325	1664	21	2	2	X
ftr-325	1664	22	)	)	PUNCT
ftr-325	1664	23	trading	trade	VERB
ftr-325	1664	24	financial	financial	ADJ
ftr-325	1664	25	instruments	instrument	NOUN
ftr-325	1664	26	or	or	CCONJ
ftr-325	1664	27	commodities	commodity	NOUN
ftr-325	1664	28	(	(	PUNCT
ftr-325	1664	29	as	as	SCONJ
ftr-325	1664	30	defined	define	VERB
ftr-325	1664	31	in	in	ADP
ftr-325	1664	32	§	§	PROPN
ftr-325	1664	33	475(e)(2	475(e)(2	PROPN
ftr-325	1664	34	)	)	PUNCT
ftr-325	1664	35	)	)	PUNCT
ftr-325	1664	36	.	.	PUNCT
ftr-325	1665	1	i.r.c	i.r.c	NOUN
ftr-325	1665	2	.	.	PUNCT
ftr-325	1666	1	§	§	PROPN
ftr-325	1666	2	1411(c)(2	1411(c)(2	NOUN
ftr-325	1666	3	)	)	PUNCT
ftr-325	1666	4	.	.	PUNCT
ftr-325	1667	1	it	it	PRON
ftr-325	1667	2	does	do	AUX
ftr-325	1667	3	not	not	PART
ftr-325	1667	4	apply	apply	VERB
ftr-325	1667	5	to	to	ADP
ftr-325	1667	6	any	any	DET
ftr-325	1667	7	other	other	ADJ
ftr-325	1667	8	trade	trade	NOUN
ftr-325	1667	9	or	or	CCONJ
ftr-325	1667	10	business	business	NOUN
ftr-325	1667	11	income	income	NOUN
ftr-325	1667	12	.	.	PUNCT
ftr-325	1668	1	however	however	ADV
ftr-325	1668	2	,	,	PUNCT
ftr-325	1668	3	income	income	NOUN
ftr-325	1668	4	on	on	ADP
ftr-325	1668	5	the	the	DET
ftr-325	1668	6	investment	investment	NOUN
ftr-325	1668	7	of	of	ADP
ftr-325	1668	8	working	work	VERB
ftr-325	1668	9	capital	capital	NOUN
ftr-325	1668	10	is	be	AUX
ftr-325	1668	11	not	not	PART
ftr-325	1668	12	treated	treat	VERB
ftr-325	1668	13	as	as	ADP
ftr-325	1668	14	derived	derive	VERB
ftr-325	1668	15	from	from	ADP
ftr-325	1668	16	a	a	DET
ftr-325	1668	17	trade	trade	NOUN
ftr-325	1668	18	or	or	CCONJ
ftr-325	1668	19	business	business	NOUN
ftr-325	1668	20	and	and	CCONJ
ftr-325	1668	21	is	be	AUX
ftr-325	1668	22	subject	subject	ADJ
ftr-325	1668	23	to	to	ADP
ftr-325	1668	24	tax	tax	NOUN
ftr-325	1668	25	under	under	ADP
ftr-325	1668	26	§	§	PROPN
ftr-325	1668	27	1411	1411	NUM
ftr-325	1668	28	.	.	PUNCT
ftr-325	1669	1	i.r.c	i.r.c	NOUN
ftr-325	1669	2	.	.	PUNCT
ftr-325	1670	1	§	§	PROPN
ftr-325	1670	2	1411(c)(3	1411(c)(3	NUM
ftr-325	1670	3	)	)	PUNCT
ftr-325	1670	4	.	.	PUNCT
ftr-325	1671	1	gain	gain	NOUN
ftr-325	1671	2	or	or	CCONJ
ftr-325	1671	3	loss	loss	NOUN
ftr-325	1671	4	from	from	ADP
ftr-325	1671	5	the	the	DET
ftr-325	1671	6	disposition	disposition	NOUN
ftr-325	1671	7	of	of	ADP
ftr-325	1671	8	a	a	DET
ftr-325	1671	9	partnership	partnership	NOUN
ftr-325	1671	10	interest	interest	NOUN
ftr-325	1671	11	or	or	CCONJ
ftr-325	1671	12	stock	stock	NOUN
ftr-325	1671	13	in	in	ADP
ftr-325	1671	14	an	an	DET
ftr-325	1671	15	s	s	NOUN
ftr-325	1671	16	corporation	corporation	NOUN
ftr-325	1671	17	is	be	AUX
ftr-325	1671	18	taken	take	VERB
ftr-325	1671	19	into	into	ADP
ftr-325	1671	20	account	account	NOUN
ftr-325	1671	21	only	only	ADV
ftr-325	1671	22	to	to	ADP
ftr-325	1671	23	the	the	DET
ftr-325	1671	24	extent	extent	NOUN
ftr-325	1671	25	gain	gain	NOUN
ftr-325	1671	26	or	or	CCONJ
ftr-325	1671	27	loss	loss	NOUN
ftr-325	1671	28	would	would	AUX
ftr-325	1671	29	be	be	AUX
ftr-325	1671	30	taken	take	VERB
ftr-325	1671	31	into	into	ADP
ftr-325	1671	32	account	account	NOUN
ftr-325	1671	33	by	by	ADP
ftr-325	1671	34	the	the	DET
ftr-325	1671	35	partner	partner	NOUN
ftr-325	1671	36	or	or	CCONJ
ftr-325	1671	37	shareholder	shareholder	NOUN
ftr-325	1671	38	if	if	SCONJ
ftr-325	1671	39	the	the	DET
ftr-325	1671	40	entity	entity	NOUN
ftr-325	1671	41	had	have	AUX
ftr-325	1671	42	sold	sell	VERB
ftr-325	1671	43	all	all	DET
ftr-325	1671	44	its	its	PRON
ftr-325	1671	45	properties	property	NOUN
ftr-325	1671	46	for	for	ADP
ftr-325	1671	47	fair	fair	ADJ
ftr-325	1671	48	market	market	NOUN
ftr-325	1671	49	value	value	NOUN
ftr-325	1671	50	immediately	immediately	ADV
ftr-325	1671	51	before	before	ADP
ftr-325	1671	52	the	the	DET
ftr-325	1671	53	disposition	disposition	NOUN
ftr-325	1671	54	.	.	PUNCT
ftr-325	1672	1	i.r.c	i.r.c	NOUN
ftr-325	1672	2	.	.	PUNCT
ftr-325	1673	1	§	§	PROPN
ftr-325	1673	2	1411(c)(4	1411(c)(4	NUM
ftr-325	1673	3	)	)	PUNCT
ftr-325	1673	4	.	.	PUNCT
ftr-325	1674	1	thus	thus	ADV
ftr-325	1674	2	there	there	PRON
ftr-325	1674	3	is	be	VERB
ftr-325	1674	4	a	a	DET
ftr-325	1674	5	deemed	deemed	ADJ
ftr-325	1674	6	basis	basis	NOUN
ftr-325	1674	7	adjustment	adjustment	NOUN
ftr-325	1674	8	that	that	PRON
ftr-325	1674	9	results	result	VERB
ftr-325	1674	10	in	in	ADP
ftr-325	1674	11	taking	take	VERB
ftr-325	1674	12	into	into	ADP
ftr-325	1674	13	account	account	NOUN
ftr-325	1674	14	only	only	ADV
ftr-325	1674	15	the	the	DET
ftr-325	1674	16	net	net	ADJ
ftr-325	1674	17	gain	gain	NOUN
ftr-325	1674	18	or	or	CCONJ
ftr-325	1674	19	loss	loss	NOUN
ftr-325	1674	20	attributable	attributable	ADJ
ftr-325	1674	21	to	to	ADP
ftr-325	1674	22	the	the	DET
ftr-325	1674	23	entity‘s	entity‘s	PROPN
ftr-325	1674	24	property	property	NOUN
ftr-325	1674	25	that	that	PRON
ftr-325	1674	26	is	be	AUX
ftr-325	1674	27	not	not	PART
ftr-325	1674	28	attributable	attributable	ADJ
ftr-325	1674	29	to	to	ADP
ftr-325	1674	30	an	an	DET
ftr-325	1674	31	active	active	ADJ
ftr-325	1674	32	trade	trade	NOUN
ftr-325	1674	33	or	or	CCONJ
ftr-325	1674	34	business	business	NOUN
ftr-325	1674	35	.	.	PUNCT
ftr-325	1675	1	investment	investment	NOUN
ftr-325	1675	2	income	income	NOUN
ftr-325	1675	3	does	do	AUX
ftr-325	1675	4	not	not	PART
ftr-325	1675	5	include	include	VERB
ftr-325	1675	6	any	any	DET
ftr-325	1675	7	distributions	distribution	NOUN
ftr-325	1675	8	from	from	ADP
ftr-325	1675	9	a	a	DET
ftr-325	1675	10	qualified	qualified	ADJ
ftr-325	1675	11	retirement	retirement	NOUN
ftr-325	1675	12	plan	plan	NOUN
ftr-325	1675	13	or	or	CCONJ
ftr-325	1675	14	any	any	DET
ftr-325	1675	15	income	income	NOUN
ftr-325	1675	16	subject	subject	ADJ
ftr-325	1675	17	to	to	ADP
ftr-325	1675	18	self	self	NOUN
ftr-325	1675	19	-	-	PUNCT
ftr-325	1675	20	employment	employment	NOUN
ftr-325	1675	21	tax	tax	NOUN
ftr-325	1675	22	.	.	PUNCT
ftr-325	1675	23	i.r.c	i.r.c	NOUN
ftr-325	1675	24	.	.	PUNCT
ftr-325	1676	1	§	§	PROPN
ftr-325	1676	2	1411(c)(5)-(6	1411(c)(5)-(6	NUM
ftr-325	1676	3	)	)	PUNCT
ftr-325	1676	4	.	.	PUNCT
ftr-325	1677	1	unlike	unlike	ADP
ftr-325	1677	2	self	self	NOUN
ftr-325	1677	3	-	-	PUNCT
ftr-325	1677	4	employment	employment	NOUN
ftr-325	1677	5	taxes	taxis	NOUN
ftr-325	1677	6	,	,	PUNCT
ftr-325	1677	7	no	no	DET
ftr-325	1677	8	part	part	NOUN
ftr-325	1677	9	of	of	ADP
ftr-325	1677	10	the	the	DET
ftr-325	1677	11	§	§	PROPN
ftr-325	1677	12	1411	1411	NUM
ftr-325	1677	13	tax	tax	NOUN
ftr-325	1677	14	is	be	AUX
ftr-325	1677	15	deductible	deductible	ADJ
ftr-325	1677	16	in	in	ADP
ftr-325	1677	17	computing	compute	VERB
ftr-325	1677	18	taxable	taxable	ADJ
ftr-325	1677	19	income	income	NOUN
ftr-325	1677	20	under	under	ADP
ftr-325	1677	21	chapter	chapter	NOUN
ftr-325	1677	22	1	1	NUM
ftr-325	1677	23	.	.	PUNCT
ftr-325	1678	1	the	the	DET
ftr-325	1678	2	tax	tax	NOUN
ftr-325	1678	3	on	on	ADP
ftr-325	1678	4	net	net	ADJ
ftr-325	1678	5	investment	investment	NOUN
ftr-325	1678	6	income	income	NOUN
ftr-325	1678	7	is	be	AUX
ftr-325	1678	8	subject	subject	ADJ
ftr-325	1678	9	to	to	ADP
ftr-325	1678	10	the	the	DET
ftr-325	1678	11	estimated	estimate	VERB
ftr-325	1678	12	tax	tax	NOUN
ftr-325	1678	13	provisions	provision	NOUN
ftr-325	1678	14	.	.	PUNCT
ftr-325	1679	1	i.r.c	i.r.c	NOUN
ftr-325	1679	2	.	.	PUNCT
ftr-325	1680	1	§	§	PROPN
ftr-325	1680	2	6654(a	6654(a	PROPN
ftr-325	1680	3	)	)	PUNCT
ftr-325	1680	4	.	.	PUNCT
ftr-325	1681	1	a.	a.	PROPN
ftr-325	1681	2	proposed	propose	VERB
ftr-325	1681	3	regulations	regulation	NOUN
ftr-325	1681	4	provide	provide	VERB
ftr-325	1681	5	extensive	extensive	ADJ
ftr-325	1681	6	guidance	guidance	NOUN
ftr-325	1681	7	on	on	ADP
ftr-325	1681	8	the	the	DET
ftr-325	1681	9	tax	tax	NOUN
ftr-325	1681	10	on	on	ADP
ftr-325	1681	11	net	net	ADJ
ftr-325	1681	12	investment	investment	NOUN
ftr-325	1681	13	income	income	NOUN
ftr-325	1681	14	.	.	PUNCT
ftr-325	1682	1	on	on	ADP
ftr-325	1682	2	11/30/12	11/30/12	PROPN
ftr-325	1682	3	,	,	PUNCT
ftr-325	1682	4	the	the	DET
ftr-325	1682	5	treasury	treasury	PROPN
ftr-325	1682	6	department	department	PROPN
ftr-325	1682	7	issued	issue	VERB
ftr-325	1682	8	proposed	propose	VERB
ftr-325	1682	9	regulations	regulation	NOUN
ftr-325	1682	10	regarding	regard	VERB
ftr-325	1682	11	the	the	DET
ftr-325	1682	12	§	§	PROPN
ftr-325	1682	13	1411	1411	NUM
ftr-325	1682	14	tax	tax	NOUN
ftr-325	1682	15	on	on	ADP
ftr-325	1682	16	net	net	ADJ
ftr-325	1682	17	investment	investment	NOUN
ftr-325	1682	18	income	income	NOUN
ftr-325	1682	19	.	.	PUNCT
ftr-325	1683	1	reg-130507	reg-130507	NOUN
ftr-325	1683	2	-	-	PUNCT
ftr-325	1683	3	11	11	NUM
ftr-325	1683	4	,	,	PUNCT
ftr-325	1683	5	net	net	ADJ
ftr-325	1683	6	investment	investment	NOUN
ftr-325	1683	7	income	income	NOUN
ftr-325	1683	8	tax	tax	NOUN
ftr-325	1683	9	,	,	PUNCT
ftr-325	1683	10	77	77	NUM
ftr-325	1683	11	f.r	f.r	NOUN
ftr-325	1683	12	.	.	PROPN
ftr-325	1684	1	72612	72612	NUM
ftr-325	1684	2	(	(	PUNCT
ftr-325	1684	3	12/05/12	12/05/12	NUM
ftr-325	1684	4	)	)	PUNCT
ftr-325	1684	5	.	.	PUNCT
ftr-325	1685	1	the	the	DET
ftr-325	1685	2	proposed	propose	VERB
ftr-325	1685	3	regulations	regulation	NOUN
ftr-325	1685	4	generally	generally	ADV
ftr-325	1685	5	are	be	AUX
ftr-325	1685	6	proposed	propose	VERB
ftr-325	1685	7	to	to	PART
ftr-325	1685	8	be	be	AUX
ftr-325	1685	9	effective	effective	ADJ
ftr-325	1685	10	for	for	ADP
ftr-325	1685	11	tax	tax	NOUN
ftr-325	1685	12	years	year	NOUN
ftr-325	1685	13	beginning	begin	VERB
ftr-325	1685	14	after	after	ADP
ftr-325	1685	15	12/31/13	12/31/13	PROPN
ftr-325	1685	16	.	.	PUNCT
ftr-325	1686	1	the	the	DET
ftr-325	1686	2	treasury	treasury	PROPN
ftr-325	1686	3	department	department	PROPN
ftr-325	1686	4	intends	intend	VERB
ftr-325	1686	5	to	to	PART
ftr-325	1686	6	issue	issue	VERB
ftr-325	1686	7	final	final	ADJ
ftr-325	1686	8	regulations	regulation	NOUN
ftr-325	1686	9	during	during	ADP
ftr-325	1686	10	2013	2013	NUM
ftr-325	1686	11	.	.	PUNCT
ftr-325	1687	1	however	however	ADV
ftr-325	1687	2	,	,	PUNCT
ftr-325	1687	3	§	§	PROPN
ftr-325	1687	4	1411	1411	NUM
ftr-325	1687	5	is	be	AUX
ftr-325	1687	6	effective	effective	ADJ
ftr-325	1687	7	for	for	ADP
ftr-325	1687	8	tax	tax	NOUN
ftr-325	1687	9	years	year	NOUN
ftr-325	1687	10	beginning	begin	VERB
ftr-325	1687	11	after	after	SCONJ
ftr-325	1687	12	12/31/12	12/31/12	PROPN
ftr-325	1687	13	.	.	PUNCT
ftr-325	1687	14	taxpayers	taxpayer	NOUN
ftr-325	1687	15	may	may	AUX
ftr-325	1687	16	rely	rely	VERB
ftr-325	1687	17	on	on	ADP
ftr-325	1687	18	the	the	DET
ftr-325	1687	19	proposed	propose	VERB
ftr-325	1687	20	regulations	regulation	NOUN
ftr-325	1687	21	for	for	ADP
ftr-325	1687	22	purposes	purpose	NOUN
ftr-325	1687	23	of	of	ADP
ftr-325	1687	24	complying	comply	VERB
ftr-325	1687	25	with	with	ADP
ftr-325	1687	26	§	§	PROPN
ftr-325	1687	27	1411	1411	NUM
ftr-325	1687	28	until	until	ADP
ftr-325	1687	29	the	the	DET
ftr-325	1687	30	effective	effective	ADJ
ftr-325	1687	31	date	date	NOUN
ftr-325	1687	32	of	of	ADP
ftr-325	1687	33	the	the	DET
ftr-325	1687	34	final	final	ADJ
ftr-325	1687	35	regulations	regulation	NOUN
ftr-325	1687	36	.	.	PUNCT
ftr-325	1688	1			X
ftr-325	1688	2	general	general	ADJ
ftr-325	1688	3	provisions	provision	NOUN
ftr-325	1688	4	.	.	PUNCT
ftr-325	1689	1	section	section	NOUN
ftr-325	1689	2	1411	1411	NUM
ftr-325	1689	3	is	be	AUX
ftr-325	1689	4	the	the	DET
ftr-325	1689	5	only	only	ADJ
ftr-325	1689	6	provision	provision	NOUN
ftr-325	1689	7	in	in	ADP
ftr-325	1689	8	chapter	chapter	NOUN
ftr-325	1689	9	2a	2a	NUM
ftr-325	1689	10	of	of	ADP
ftr-325	1689	11	subtitle	subtitle	NOUN
ftr-325	1689	12	a	a	PRON
ftr-325	1689	13	of	of	ADP
ftr-325	1689	14	the	the	DET
ftr-325	1689	15	code	code	NOUN
ftr-325	1689	16	.	.	PUNCT
ftr-325	1690	1	chapter	chapter	NOUN
ftr-325	1690	2	2a	2a	PROPN
ftr-325	1690	3	does	do	AUX
ftr-325	1690	4	not	not	PART
ftr-325	1690	5	contain	contain	VERB
ftr-325	1690	6	any	any	DET
ftr-325	1690	7	other	other	ADJ
ftr-325	1690	8	operational	operational	ADJ
ftr-325	1690	9	or	or	CCONJ
ftr-325	1690	10	definitional	definitional	ADJ
ftr-325	1690	11	provisions	provision	NOUN
ftr-325	1690	12	.	.	PUNCT
ftr-325	1691	1	the	the	DET
ftr-325	1691	2	proposed	propose	VERB
ftr-325	1691	3	regulations	regulation	NOUN
ftr-325	1691	4	provide	provide	VERB
ftr-325	1691	5	that	that	SCONJ
ftr-325	1691	6	,	,	PUNCT
ftr-325	1691	7	except	except	SCONJ
ftr-325	1691	8	as	as	ADV
ftr-325	1691	9	otherwise	otherwise	ADV
ftr-325	1691	10	provided	provide	VERB
ftr-325	1691	11	,	,	PUNCT
ftr-325	1691	12	all	all	DET
ftr-325	1691	13	code	code	NOUN
ftr-325	1691	14	provisions	provision	NOUN
ftr-325	1691	15	that	that	PRON
ftr-325	1691	16	apply	apply	VERB
ftr-325	1691	17	for	for	ADP
ftr-325	1691	18	purposes	purpose	NOUN
ftr-325	1691	19	of	of	ADP
ftr-325	1691	20	chapter	chapter	NOUN
ftr-325	1691	21	1	1	NUM
ftr-325	1691	22	in	in	ADP
ftr-325	1691	23	determining	determine	VERB
ftr-325	1691	24	taxable	taxable	ADJ
ftr-325	1691	25	income	income	NOUN
ftr-325	1691	26	as	as	SCONJ
ftr-325	1691	27	defined	define	VERB
ftr-325	1691	28	in	in	ADP
ftr-325	1691	29	§	§	PROPN
ftr-325	1691	30	63(a	63(a	NUM
ftr-325	1691	31	)	)	PUNCT
ftr-325	1691	32	also	also	ADV
ftr-325	1691	33	apply	apply	VERB
ftr-325	1691	34	in	in	ADP
ftr-325	1691	35	determining	determine	VERB
ftr-325	1691	36	the	the	DET
ftr-325	1691	37	tax	tax	NOUN
ftr-325	1691	38	imposed	impose	VERB
ftr-325	1691	39	by	by	ADP
ftr-325	1691	40	§	§	PROPN
ftr-325	1691	41	1411	1411	NUM
ftr-325	1691	42	.	.	PUNCT
ftr-325	1692	1	prop	prop	NOUN
ftr-325	1692	2	.	.	PUNCT
ftr-325	1693	1	reg	reg	PROPN
ftr-325	1693	2	.	.	PUNCT
ftr-325	1694	1	§	§	PROPN
ftr-325	1694	2	1.1411	1.1411	NUM
ftr-325	1694	3	-	-	SYM
ftr-325	1694	4	1(a	1(a	NUM
ftr-325	1694	5	)	)	PUNCT
ftr-325	1694	6	.	.	PUNCT
ftr-325	1695	1			PRON
ftr-325	1695	2	application	application	NOUN
ftr-325	1695	3	to	to	ADP
ftr-325	1695	4	estates	estate	NOUN
ftr-325	1695	5	and	and	CCONJ
ftr-325	1695	6	trusts	trust	NOUN
ftr-325	1695	7	.	.	PUNCT
ftr-325	1696	1	the	the	DET
ftr-325	1696	2	proposed	propose	VERB
ftr-325	1696	3	regulations	regulation	NOUN
ftr-325	1696	4	provide	provide	VERB
ftr-325	1696	5	as	as	ADP
ftr-325	1696	6	a	a	DET
ftr-325	1696	7	general	general	ADJ
ftr-325	1696	8	rule	rule	NOUN
ftr-325	1696	9	that	that	SCONJ
ftr-325	1696	10	the	the	DET
ftr-325	1696	11	§	§	PROPN
ftr-325	1696	12	1411	1411	NUM
ftr-325	1696	13	tax	tax	NOUN
ftr-325	1696	14	applies	apply	VERB
ftr-325	1696	15	to	to	ADP
ftr-325	1696	16	all	all	DET
ftr-325	1696	17	estates	estate	NOUN
ftr-325	1696	18	and	and	CCONJ
ftr-325	1696	19	trusts	trust	NOUN
ftr-325	1696	20	that	that	PRON
ftr-325	1696	21	are	be	AUX
ftr-325	1696	22	subject	subject	ADJ
ftr-325	1696	23	to	to	ADP
ftr-325	1696	24	the	the	DET
ftr-325	1696	25	provisions	provision	NOUN
ftr-325	1696	26	of	of	ADP
ftr-325	1696	27	part	part	NOUN
ftr-325	1696	28	i	i	PRON
ftr-325	1696	29	of	of	ADP
ftr-325	1696	30	subchapter	subchapter	NOUN
ftr-325	1696	31	j	j	PROPN
ftr-325	1696	32	of	of	ADP
ftr-325	1696	33	chapter	chapter	NOUN
ftr-325	1696	34	1	1	NUM
ftr-325	1696	35	of	of	ADP
ftr-325	1696	36	subtitle	subtitle	NOUN
ftr-325	1696	37	a	a	PRON
ftr-325	1696	38	of	of	ADP
ftr-325	1696	39	the	the	DET
ftr-325	1696	40	code	code	NOUN
ftr-325	1696	41	.	.	PUNCT
ftr-325	1697	1	prop	prop	NOUN
ftr-325	1697	2	.	.	PUNCT
ftr-325	1698	1	reg	reg	PROPN
ftr-325	1698	2	.	.	PUNCT
ftr-325	1699	1	§	§	PROPN
ftr-325	1699	2	1.1411	1.1411	NUM
ftr-325	1699	3	-	-	SYM
ftr-325	1699	4	3(a)(1)(i	3(a)(1)(i	NUM
ftr-325	1699	5	)	)	PUNCT
ftr-325	1699	6	.	.	PUNCT
ftr-325	1700	1	2013	2013	NUM
ftr-325	1700	2	]	]	PUNCT
ftr-325	1700	3	recent	recent	ADJ
ftr-325	1700	4	developments	development	NOUN
ftr-325	1700	5	in	in	ADP
ftr-325	1700	6	federal	federal	ADJ
ftr-325	1700	7	income	income	NOUN
ftr-325	1700	8	taxation	taxation	NOUN
ftr-325	1700	9	585	585	NUM
ftr-325	1700	10	accordingly	accordingly	ADV
ftr-325	1700	11	,	,	PUNCT
ftr-325	1700	12	the	the	DET
ftr-325	1700	13	§	§	PROPN
ftr-325	1700	14	1411	1411	NUM
ftr-325	1700	15	tax	tax	NOUN
ftr-325	1700	16	does	do	AUX
ftr-325	1700	17	not	not	PART
ftr-325	1700	18	apply	apply	VERB
ftr-325	1700	19	to	to	ADP
ftr-325	1700	20	trusts	trust	NOUN
ftr-325	1700	21	that	that	PRON
ftr-325	1700	22	are	be	AUX
ftr-325	1700	23	not	not	PART
ftr-325	1700	24	classified	classify	VERB
ftr-325	1700	25	as	as	ADP
ftr-325	1700	26	trusts	trust	NOUN
ftr-325	1700	27	under	under	ADP
ftr-325	1700	28	the	the	DET
ftr-325	1700	29	check	check	VERB
ftr-325	1700	30	-	-	PUNCT
ftr-325	1700	31	the	the	DET
ftr-325	1700	32	-	-	PUNCT
ftr-325	1700	33	box	box	NOUN
ftr-325	1700	34	regulations	regulation	NOUN
ftr-325	1700	35	(	(	PUNCT
ftr-325	1700	36	such	such	ADJ
ftr-325	1700	37	as	as	ADP
ftr-325	1700	38	business	business	NOUN
ftr-325	1700	39	trusts	trust	NOUN
ftr-325	1700	40	)	)	PUNCT
ftr-325	1700	41	.	.	PUNCT
ftr-325	1701	1	it	it	PRON
ftr-325	1701	2	also	also	ADV
ftr-325	1701	3	does	do	AUX
ftr-325	1701	4	not	not	PART
ftr-325	1701	5	apply	apply	VERB
ftr-325	1701	6	to	to	ADP
ftr-325	1701	7	trusts	trust	NOUN
ftr-325	1701	8	that	that	PRON
ftr-325	1701	9	are	be	AUX
ftr-325	1701	10	exempt	exempt	ADJ
ftr-325	1701	11	from	from	ADP
ftr-325	1701	12	taxes	taxis	NOUN
ftr-325	1701	13	imposed	impose	VERB
ftr-325	1701	14	by	by	ADP
ftr-325	1701	15	subtitle	subtitle	NOUN
ftr-325	1701	16	a	a	PRON
ftr-325	1701	17	of	of	ADP
ftr-325	1701	18	the	the	DET
ftr-325	1701	19	code	code	NOUN
ftr-325	1701	20	.	.	PUNCT
ftr-325	1702	1	prop	prop	NOUN
ftr-325	1702	2	.	.	PUNCT
ftr-325	1703	1	reg	reg	PROPN
ftr-325	1703	2	.	.	PUNCT
ftr-325	1704	1	§	§	PROPN
ftr-325	1704	2	1.1411	1.1411	NUM
ftr-325	1704	3	-	-	SYM
ftr-325	1704	4	3(b)(2)-(4	3(b)(2)-(4	NUM
ftr-325	1704	5	)	)	PUNCT
ftr-325	1704	6	.	.	PUNCT
ftr-325	1705	1	this	this	PRON
ftr-325	1705	2	is	be	AUX
ftr-325	1705	3	true	true	ADJ
ftr-325	1705	4	even	even	ADV
ftr-325	1705	5	if	if	SCONJ
ftr-325	1705	6	the	the	DET
ftr-325	1705	7	trust	trust	NOUN
ftr-325	1705	8	is	be	AUX
ftr-325	1705	9	subject	subject	ADJ
ftr-325	1705	10	to	to	ADP
ftr-325	1705	11	tax	tax	NOUN
ftr-325	1705	12	on	on	ADP
ftr-325	1705	13	its	its	PRON
ftr-325	1705	14	unrelated	unrelated	ADJ
ftr-325	1705	15	business	business	NOUN
ftr-325	1705	16	taxable	taxable	ADJ
ftr-325	1705	17	income	income	NOUN
ftr-325	1705	18	.	.	PUNCT
ftr-325	1706	1	the	the	DET
ftr-325	1706	2	proposed	propose	VERB
ftr-325	1706	3	regulations	regulation	NOUN
ftr-325	1706	4	clarify	clarify	VERB
ftr-325	1706	5	that	that	SCONJ
ftr-325	1706	6	grantor	grantor	NOUN
ftr-325	1706	7	trusts	trust	NOUN
ftr-325	1706	8	are	be	AUX
ftr-325	1706	9	not	not	PART
ftr-325	1706	10	subject	subject	ADJ
ftr-325	1706	11	to	to	ADP
ftr-325	1706	12	the	the	DET
ftr-325	1706	13	tax	tax	NOUN
ftr-325	1706	14	.	.	PUNCT
ftr-325	1707	1	the	the	DET
ftr-325	1707	2	grantor	grantor	NOUN
ftr-325	1707	3	or	or	CCONJ
ftr-325	1707	4	other	other	ADJ
ftr-325	1707	5	person	person	NOUN
ftr-325	1707	6	who	who	PRON
ftr-325	1707	7	takes	take	VERB
ftr-325	1707	8	into	into	ADP
ftr-325	1707	9	account	account	NOUN
ftr-325	1707	10	the	the	DET
ftr-325	1707	11	grantor	grantor	NOUN
ftr-325	1707	12	trust‘s	trust‘s	NOUN
ftr-325	1707	13	income	income	NOUN
ftr-325	1707	14	and	and	CCONJ
ftr-325	1707	15	deductions	deduction	NOUN
ftr-325	1707	16	is	be	AUX
ftr-325	1707	17	treated	treat	VERB
ftr-325	1707	18	as	as	ADP
ftr-325	1707	19	receiving	receive	VERB
ftr-325	1707	20	and	and	CCONJ
ftr-325	1707	21	paying	pay	VERB
ftr-325	1707	22	those	those	DET
ftr-325	1707	23	items	item	NOUN
ftr-325	1707	24	directly	directly	ADV
ftr-325	1707	25	for	for	ADP
ftr-325	1707	26	purposes	purpose	NOUN
ftr-325	1707	27	of	of	ADP
ftr-325	1707	28	calculating	calculate	VERB
ftr-325	1707	29	that	that	SCONJ
ftr-325	1707	30	person‘s	person‘s	PROPN
ftr-325	1707	31	liability	liability	NOUN
ftr-325	1707	32	for	for	ADP
ftr-325	1707	33	the	the	DET
ftr-325	1707	34	§	§	PROPN
ftr-325	1707	35	1411	1411	NUM
ftr-325	1707	36	tax	tax	NOUN
ftr-325	1707	37	.	.	PUNCT
ftr-325	1708	1	prop	prop	NOUN
ftr-325	1708	2	.	.	PUNCT
ftr-325	1709	1	reg	reg	PROPN
ftr-325	1709	2	.	.	PUNCT
ftr-325	1710	1	§	§	PROPN
ftr-325	1710	2	1.1411	1.1411	NUM
ftr-325	1710	3	-	-	SYM
ftr-325	1710	4	3(b)(5	3(b)(5	NUM
ftr-325	1710	5	)	)	PUNCT
ftr-325	1710	6	.	.	PUNCT
ftr-325	1711	1	special	special	ADJ
ftr-325	1711	2	computational	computational	ADJ
ftr-325	1711	3	rules	rule	NOUN
ftr-325	1711	4	apply	apply	VERB
ftr-325	1711	5	to	to	ADP
ftr-325	1711	6	electing	elect	VERB
ftr-325	1711	7	small	small	ADJ
ftr-325	1711	8	business	business	NOUN
ftr-325	1711	9	trusts	trust	NOUN
ftr-325	1711	10	and	and	CCONJ
ftr-325	1711	11	charitable	charitable	ADJ
ftr-325	1711	12	remainder	remainder	NOUN
ftr-325	1711	13	trusts	trust	NOUN
ftr-325	1711	14	.	.	PUNCT
ftr-325	1712	1	prop	prop	NOUN
ftr-325	1712	2	.	.	PUNCT
ftr-325	1713	1	reg	reg	PROPN
ftr-325	1713	2	.	.	PUNCT
ftr-325	1714	1	§	§	PROPN
ftr-325	1714	2	1.1411	1.1411	NUM
ftr-325	1714	3	-	-	SYM
ftr-325	1714	4	3(c)(2	3(c)(2	NUM
ftr-325	1714	5	)	)	PUNCT
ftr-325	1714	6	.	.	PUNCT
ftr-325	1715	1	although	although	SCONJ
ftr-325	1715	2	charitable	charitable	ADJ
ftr-325	1715	3	remainder	remainder	NOUN
ftr-325	1715	4	trusts	trust	NOUN
ftr-325	1715	5	are	be	AUX
ftr-325	1715	6	not	not	PART
ftr-325	1715	7	subject	subject	ADJ
ftr-325	1715	8	to	to	ADP
ftr-325	1715	9	the	the	DET
ftr-325	1715	10	tax	tax	NOUN
ftr-325	1715	11	,	,	PUNCT
ftr-325	1715	12	annuity	annuity	NOUN
ftr-325	1715	13	and	and	CCONJ
ftr-325	1715	14	unitrust	unitrust	ADJ
ftr-325	1715	15	distributions	distribution	NOUN
ftr-325	1715	16	may	may	AUX
ftr-325	1715	17	be	be	AUX
ftr-325	1715	18	net	net	ADJ
ftr-325	1715	19	investment	investment	NOUN
ftr-325	1715	20	income	income	NOUN
ftr-325	1715	21	to	to	ADP
ftr-325	1715	22	the	the	DET
ftr-325	1715	23	non	non	ADJ
ftr-325	1715	24	-	-	ADJ
ftr-325	1715	25	charitable	charitable	ADJ
ftr-325	1715	26	beneficiary	beneficiary	NOUN
ftr-325	1715	27	who	who	PRON
ftr-325	1715	28	receives	receive	VERB
ftr-325	1715	29	them	they	PRON
ftr-325	1715	30	.	.	PUNCT
ftr-325	1716	1	the	the	DET
ftr-325	1716	2	proposed	propose	VERB
ftr-325	1716	3	regulations	regulation	NOUN
ftr-325	1716	4	provide	provide	VERB
ftr-325	1716	5	detailed	detailed	ADJ
ftr-325	1716	6	rules	rule	NOUN
ftr-325	1716	7	regarding	regard	VERB
ftr-325	1716	8	the	the	DET
ftr-325	1716	9	calculation	calculation	NOUN
ftr-325	1716	10	of	of	ADP
ftr-325	1716	11	an	an	DET
ftr-325	1716	12	estate	estate	NOUN
ftr-325	1716	13	or	or	CCONJ
ftr-325	1716	14	trust‘s	trust‘s	NOUN
ftr-325	1716	15	undistributed	undistribute	VERB
ftr-325	1716	16	net	net	ADJ
ftr-325	1716	17	investment	investment	NOUN
ftr-325	1716	18	income	income	NOUN
ftr-325	1716	19	.	.	PUNCT
ftr-325	1717	1	prop	prop	NOUN
ftr-325	1717	2	.	.	PUNCT
ftr-325	1718	1	reg	reg	PROPN
ftr-325	1718	2	.	.	PUNCT
ftr-325	1719	1	§	§	PROPN
ftr-325	1719	2	1.14113(c)(e	1.14113(c)(e	NUM
ftr-325	1719	3	)	)	PUNCT
ftr-325	1719	4	.	.	PUNCT
ftr-325	1720	1	generally	generally	ADV
ftr-325	1720	2	,	,	PUNCT
ftr-325	1720	3	the	the	DET
ftr-325	1720	4	rules	rule	NOUN
ftr-325	1720	5	for	for	ADP
ftr-325	1720	6	calculating	calculate	VERB
ftr-325	1720	7	undistributed	undistributed	ADJ
ftr-325	1720	8	net	net	ADJ
ftr-325	1720	9	investment	investment	NOUN
ftr-325	1720	10	income	income	NOUN
ftr-325	1720	11	are	be	AUX
ftr-325	1720	12	guided	guide	VERB
ftr-325	1720	13	by	by	ADP
ftr-325	1720	14	the	the	DET
ftr-325	1720	15	subchapter	subchapter	NOUN
ftr-325	1720	16	j	j	PROPN
ftr-325	1720	17	concept	concept	NOUN
ftr-325	1720	18	of	of	ADP
ftr-325	1720	19	distributable	distributable	ADJ
ftr-325	1720	20	net	net	ADJ
ftr-325	1720	21	income	income	NOUN
ftr-325	1720	22	,	,	PUNCT
ftr-325	1720	23	which	which	PRON
ftr-325	1720	24	apportions	apportion	VERB
ftr-325	1720	25	income	income	NOUN
ftr-325	1720	26	between	between	ADP
ftr-325	1720	27	the	the	DET
ftr-325	1720	28	trust	trust	NOUN
ftr-325	1720	29	and	and	CCONJ
ftr-325	1720	30	its	its	PRON
ftr-325	1720	31	beneficiaries	beneficiary	NOUN
ftr-325	1720	32	.	.	PUNCT
ftr-325	1721	1			X
ftr-325	1721	2	net	net	ADJ
ftr-325	1721	3	investment	investment	NOUN
ftr-325	1721	4	income	income	NOUN
ftr-325	1721	5	.	.	PUNCT
ftr-325	1722	1	because	because	SCONJ
ftr-325	1722	2	trade	trade	NOUN
ftr-325	1722	3	or	or	CCONJ
ftr-325	1722	4	business	business	NOUN
ftr-325	1722	5	income	income	NOUN
ftr-325	1722	6	from	from	ADP
ftr-325	1722	7	a	a	DET
ftr-325	1722	8	passive	passive	ADJ
ftr-325	1722	9	activity	activity	NOUN
ftr-325	1722	10	is	be	AUX
ftr-325	1722	11	net	net	ADJ
ftr-325	1722	12	investment	investment	NOUN
ftr-325	1722	13	income	income	NOUN
ftr-325	1722	14	,	,	PUNCT
ftr-325	1722	15	the	the	DET
ftr-325	1722	16	status	status	NOUN
ftr-325	1722	17	of	of	ADP
ftr-325	1722	18	activities	activity	NOUN
ftr-325	1722	19	as	as	ADP
ftr-325	1722	20	passive	passive	ADJ
ftr-325	1722	21	and	and	CCONJ
ftr-325	1722	22	the	the	DET
ftr-325	1722	23	grouping	grouping	NOUN
ftr-325	1722	24	of	of	ADP
ftr-325	1722	25	activities	activity	NOUN
ftr-325	1722	26	for	for	ADP
ftr-325	1722	27	purposes	purpose	NOUN
ftr-325	1722	28	of	of	ADP
ftr-325	1722	29	the	the	DET
ftr-325	1722	30	passive	passive	ADJ
ftr-325	1722	31	activity	activity	NOUN
ftr-325	1722	32	loss	loss	NOUN
ftr-325	1722	33	rules	rule	NOUN
ftr-325	1722	34	are	be	AUX
ftr-325	1722	35	significant	significant	ADJ
ftr-325	1722	36	.	.	PUNCT
ftr-325	1723	1	the	the	DET
ftr-325	1723	2	proposed	propose	VERB
ftr-325	1723	3	regulations	regulation	NOUN
ftr-325	1723	4	provide	provide	VERB
ftr-325	1723	5	taxpayers	taxpayer	NOUN
ftr-325	1723	6	with	with	ADP
ftr-325	1723	7	a	a	DET
ftr-325	1723	8	fresh	fresh	ADJ
ftr-325	1723	9	start	start	NOUN
ftr-325	1723	10	to	to	PART
ftr-325	1723	11	regroup	regroup	VERB
ftr-325	1723	12	activities	activity	NOUN
ftr-325	1723	13	in	in	ADP
ftr-325	1723	14	the	the	DET
ftr-325	1723	15	first	first	ADJ
ftr-325	1723	16	tax	tax	NOUN
ftr-325	1723	17	year	year	NOUN
ftr-325	1723	18	that	that	PRON
ftr-325	1723	19	begins	begin	VERB
ftr-325	1723	20	after	after	ADP
ftr-325	1723	21	12/31/13	12/31/13	PROPN
ftr-325	1723	22	in	in	ADP
ftr-325	1723	23	which	which	PRON
ftr-325	1723	24	§	§	PROPN
ftr-325	1723	25	1411	1411	NUM
ftr-325	1723	26	would	would	AUX
ftr-325	1723	27	apply	apply	VERB
ftr-325	1723	28	to	to	ADP
ftr-325	1723	29	the	the	DET
ftr-325	1723	30	taxpayer	taxpayer	NOUN
ftr-325	1723	31	.	.	PUNCT
ftr-325	1724	1	prop	prop	PROPN
ftr-325	1724	2	.	.	PUNCT
ftr-325	1725	1	reg	reg	PROPN
ftr-325	1725	2	.	.	PUNCT
ftr-325	1726	1	§	§	PROPN
ftr-325	1726	2	1.46911(b)(3)(iv	1.46911(b)(3)(iv	NUM
ftr-325	1726	3	)	)	PUNCT
ftr-325	1726	4	.	.	PUNCT
ftr-325	1727	1	net	net	ADJ
ftr-325	1727	2	investment	investment	NOUN
ftr-325	1727	3	income	income	NOUN
ftr-325	1727	4	,	,	PUNCT
ftr-325	1727	5	which	which	PRON
ftr-325	1727	6	is	be	AUX
ftr-325	1727	7	investment	investment	NOUN
ftr-325	1727	8	income	income	NOUN
ftr-325	1727	9	reduced	reduce	VERB
ftr-325	1727	10	by	by	ADP
ftr-325	1727	11	the	the	DET
ftr-325	1727	12	deductions	deduction	NOUN
ftr-325	1727	13	properly	properly	ADV
ftr-325	1727	14	allocable	allocable	ADJ
ftr-325	1727	15	to	to	ADP
ftr-325	1727	16	that	that	DET
ftr-325	1727	17	income	income	NOUN
ftr-325	1727	18	,	,	PUNCT
ftr-325	1727	19	can	can	AUX
ftr-325	1727	20	not	not	PART
ftr-325	1727	21	be	be	AUX
ftr-325	1727	22	less	less	ADJ
ftr-325	1727	23	than	than	ADP
ftr-325	1727	24	zero	zero	NUM
ftr-325	1727	25	.	.	PUNCT
ftr-325	1728	1	deductions	deduction	NOUN
ftr-325	1728	2	that	that	PRON
ftr-325	1728	3	exceed	exceed	VERB
ftr-325	1728	4	investment	investment	NOUN
ftr-325	1728	5	income	income	NOUN
ftr-325	1728	6	can	can	AUX
ftr-325	1728	7	be	be	AUX
ftr-325	1728	8	carried	carry	VERB
ftr-325	1728	9	forward	forward	ADV
ftr-325	1728	10	only	only	ADV
ftr-325	1728	11	to	to	ADP
ftr-325	1728	12	the	the	DET
ftr-325	1728	13	extent	extent	NOUN
ftr-325	1728	14	provided	provide	VERB
ftr-325	1728	15	in	in	ADP
ftr-325	1728	16	chapter	chapter	NOUN
ftr-325	1728	17	1	1	NUM
ftr-325	1728	18	of	of	ADP
ftr-325	1728	19	the	the	DET
ftr-325	1728	20	code	code	NOUN
ftr-325	1728	21	.	.	PUNCT
ftr-325	1729	1	prop	prop	NOUN
ftr-325	1729	2	.	.	PUNCT
ftr-325	1730	1	reg	reg	PROPN
ftr-325	1730	2	.	.	PUNCT
ftr-325	1731	1	§	§	PROPN
ftr-325	1731	2	1.1411	1.1411	NUM
ftr-325	1731	3	-	-	SYM
ftr-325	1731	4	4(f)(1)(ii	4(f)(1)(ii	NUM
ftr-325	1731	5	)	)	PUNCT
ftr-325	1731	6	.	.	PUNCT
ftr-325	1732	1	deductions	deduction	NOUN
ftr-325	1732	2	carried	carry	VERB
ftr-325	1732	3	over	over	ADP
ftr-325	1732	4	to	to	ADP
ftr-325	1732	5	a	a	DET
ftr-325	1732	6	tax	tax	NOUN
ftr-325	1732	7	year	year	NOUN
ftr-325	1732	8	because	because	SCONJ
ftr-325	1732	9	they	they	PRON
ftr-325	1732	10	were	be	AUX
ftr-325	1732	11	suspended	suspend	VERB
ftr-325	1732	12	or	or	CCONJ
ftr-325	1732	13	disallowed	disallow	VERB
ftr-325	1732	14	by	by	ADP
ftr-325	1732	15	other	other	ADJ
ftr-325	1732	16	provisions	provision	NOUN
ftr-325	1732	17	,	,	PUNCT
ftr-325	1732	18	such	such	ADJ
ftr-325	1732	19	as	as	ADP
ftr-325	1732	20	the	the	DET
ftr-325	1732	21	investment	investment	NOUN
ftr-325	1732	22	interest	interest	NOUN
ftr-325	1732	23	,	,	PUNCT
ftr-325	1732	24	basis	basis	NOUN
ftr-325	1732	25	,	,	PUNCT
ftr-325	1732	26	at	at	ADP
ftr-325	1732	27	-	-	PUNCT
ftr-325	1732	28	risk	risk	NOUN
ftr-325	1732	29	or	or	CCONJ
ftr-325	1732	30	passive	passive	ADJ
ftr-325	1732	31	activity	activity	NOUN
ftr-325	1732	32	loss	loss	NOUN
ftr-325	1732	33	limitations	limitation	NOUN
ftr-325	1732	34	,	,	PUNCT
ftr-325	1732	35	and	and	CCONJ
ftr-325	1732	36	allowed	allow	VERB
ftr-325	1732	37	for	for	ADP
ftr-325	1732	38	that	that	DET
ftr-325	1732	39	year	year	NOUN
ftr-325	1732	40	in	in	ADP
ftr-325	1732	41	determining	determine	VERB
ftr-325	1732	42	adjusted	adjust	VERB
ftr-325	1732	43	gross	gross	ADJ
ftr-325	1732	44	income	income	NOUN
ftr-325	1732	45	are	be	AUX
ftr-325	1732	46	also	also	ADV
ftr-325	1732	47	allowed	allow	VERB
ftr-325	1732	48	in	in	ADP
ftr-325	1732	49	determining	determine	VERB
ftr-325	1732	50	net	net	ADJ
ftr-325	1732	51	investment	investment	NOUN
ftr-325	1732	52	income	income	NOUN
ftr-325	1732	53	.	.	PUNCT
ftr-325	1733	1	this	this	PRON
ftr-325	1733	2	is	be	AUX
ftr-325	1733	3	true	true	ADJ
ftr-325	1733	4	regardless	regardless	ADV
ftr-325	1733	5	of	of	ADP
ftr-325	1733	6	whether	whether	SCONJ
ftr-325	1733	7	the	the	DET
ftr-325	1733	8	taxable	taxable	ADJ
ftr-325	1733	9	year	year	NOUN
ftr-325	1733	10	from	from	ADP
ftr-325	1733	11	which	which	PRON
ftr-325	1733	12	the	the	DET
ftr-325	1733	13	deductions	deduction	NOUN
ftr-325	1733	14	are	be	AUX
ftr-325	1733	15	carried	carry	VERB
ftr-325	1733	16	precedes	precede	VERB
ftr-325	1733	17	the	the	DET
ftr-325	1733	18	effective	effective	ADJ
ftr-325	1733	19	date	date	NOUN
ftr-325	1733	20	of	of	ADP
ftr-325	1733	21	§	§	PROPN
ftr-325	1733	22	1411	1411	NUM
ftr-325	1733	23	.	.	PUNCT
ftr-325	1734	1	if	if	SCONJ
ftr-325	1734	2	items	item	NOUN
ftr-325	1734	3	of	of	ADP
ftr-325	1734	4	net	net	ADJ
ftr-325	1734	5	investment	investment	NOUN
ftr-325	1734	6	income	income	NOUN
ftr-325	1734	7	(	(	PUNCT
ftr-325	1734	8	including	include	VERB
ftr-325	1734	9	the	the	DET
ftr-325	1734	10	properly	properly	ADV
ftr-325	1734	11	allocable	allocable	ADJ
ftr-325	1734	12	deductions	deduction	NOUN
ftr-325	1734	13	)	)	PUNCT
ftr-325	1734	14	pass	pass	VERB
ftr-325	1734	15	through	through	ADP
ftr-325	1734	16	to	to	ADP
ftr-325	1734	17	an	an	DET
ftr-325	1734	18	individual	individual	ADJ
ftr-325	1734	19	,	,	PUNCT
ftr-325	1734	20	estate	estate	NOUN
ftr-325	1734	21	,	,	PUNCT
ftr-325	1734	22	or	or	CCONJ
ftr-325	1734	23	trust	trust	NOUN
ftr-325	1734	24	from	from	ADP
ftr-325	1734	25	a	a	DET
ftr-325	1734	26	partnership	partnership	NOUN
ftr-325	1734	27	or	or	CCONJ
ftr-325	1734	28	s	s	PROPN
ftr-325	1734	29	corporation	corporation	NOUN
ftr-325	1734	30	,	,	PUNCT
ftr-325	1734	31	the	the	DET
ftr-325	1734	32	allocation	allocation	NOUN
ftr-325	1734	33	of	of	ADP
ftr-325	1734	34	the	the	DET
ftr-325	1734	35	items	item	NOUN
ftr-325	1734	36	must	must	AUX
ftr-325	1734	37	be	be	AUX
ftr-325	1734	38	separately	separately	ADV
ftr-325	1734	39	stated	state	VERB
ftr-325	1734	40	under	under	ADP
ftr-325	1734	41	§	§	PROPN
ftr-325	1734	42	702	702	NUM
ftr-325	1734	43	or	or	CCONJ
ftr-325	1734	44	§	§	PROPN
ftr-325	1734	45	1366	1366	NUM
ftr-325	1734	46	.	.	PUNCT
ftr-325	1735	1	the	the	DET
ftr-325	1735	2	proposed	propose	VERB
ftr-325	1735	3	regulations	regulation	NOUN
ftr-325	1735	4	provide	provide	VERB
ftr-325	1735	5	detailed	detailed	ADJ
ftr-325	1735	6	guidance	guidance	NOUN
ftr-325	1735	7	on	on	ADP
ftr-325	1735	8	determining	determine	VERB
ftr-325	1735	9	the	the	DET
ftr-325	1735	10	net	net	ADJ
ftr-325	1735	11	investment	investment	NOUN
ftr-325	1735	12	income	income	NOUN
ftr-325	1735	13	arising	arise	VERB
ftr-325	1735	14	from	from	ADP
ftr-325	1735	15	the	the	DET
ftr-325	1735	16	disposition	disposition	NOUN
ftr-325	1735	17	of	of	ADP
ftr-325	1735	18	interests	interest	NOUN
ftr-325	1735	19	in	in	ADP
ftr-325	1735	20	partnerships	partnership	NOUN
ftr-325	1735	21	or	or	CCONJ
ftr-325	1735	22	s	s	NOUN
ftr-325	1735	23	corporations	corporation	NOUN
ftr-325	1735	24	.	.	PUNCT
ftr-325	1736	1	prop	prop	NOUN
ftr-325	1736	2	.	.	PUNCT
ftr-325	1737	1	reg	reg	PROPN
ftr-325	1737	2	.	.	PUNCT
ftr-325	1738	1	§	§	PROPN
ftr-325	1738	2	1.1411	1.1411	NUM
ftr-325	1738	3	-	-	SYM
ftr-325	1738	4	7	7	NUM
ftr-325	1738	5	.	.	PUNCT
ftr-325	1738	6			PUNCT
ftr-325	1738	7	international	international	ADJ
ftr-325	1738	8	issues	issue	NOUN
ftr-325	1738	9	.	.	PUNCT
ftr-325	1739	1	under	under	ADP
ftr-325	1739	2	§	§	PROPN
ftr-325	1739	3	951(a	951(a	PROPN
ftr-325	1739	4	)	)	PUNCT
ftr-325	1739	5	,	,	PUNCT
ftr-325	1739	6	united	united	PROPN
ftr-325	1739	7	states	states	PROPN
ftr-325	1739	8	shareholders	shareholder	NOUN
ftr-325	1739	9	who	who	PRON
ftr-325	1739	10	own	own	VERB
ftr-325	1739	11	stock	stock	NOUN
ftr-325	1739	12	in	in	ADP
ftr-325	1739	13	a	a	DET
ftr-325	1739	14	controlled	control	VERB
ftr-325	1739	15	foreign	foreign	ADJ
ftr-325	1739	16	corporation	corporation	NOUN
ftr-325	1739	17	on	on	ADP
ftr-325	1739	18	the	the	DET
ftr-325	1739	19	last	last	ADJ
ftr-325	1739	20	day	day	NOUN
ftr-325	1739	21	of	of	ADP
ftr-325	1739	22	the	the	DET
ftr-325	1739	23	corporation‘s	corporation‘s	PROPN
ftr-325	1739	24	taxable	taxable	ADJ
ftr-325	1739	25	year	year	NOUN
ftr-325	1739	26	must	must	AUX
ftr-325	1739	27	include	include	VERB
ftr-325	1739	28	in	in	ADP
ftr-325	1739	29	gross	gross	ADJ
ftr-325	1739	30	income	income	NOUN
ftr-325	1739	31	their	their	PRON
ftr-325	1739	32	pro	pro	ADJ
ftr-325	1739	33	rata	rata	ADJ
ftr-325	1739	34	share	share	NOUN
ftr-325	1739	35	of	of	ADP
ftr-325	1739	36	the	the	DET
ftr-325	1739	37	cfc‘s	cfc‘s	PRON
ftr-325	1739	38	subpart	subpart	NOUN
ftr-325	1739	39	f	f	PROPN
ftr-325	1739	40	income	income	NOUN
ftr-325	1739	41	.	.	PUNCT
ftr-325	1740	1	similarly	similarly	ADV
ftr-325	1740	2	,	,	PUNCT
ftr-325	1740	3	united	united	PROPN
ftr-325	1740	4	states	states	PROPN
ftr-325	1740	5	586	586	NUM
ftr-325	1740	6	florida	florida	PROPN
ftr-325	1740	7	tax	tax	NOUN
ftr-325	1740	8	review	review	NOUN
ftr-325	1740	9	[	[	X
ftr-325	1740	10	vol	vol	NOUN
ftr-325	1740	11	.	.	PUNCT
ftr-325	1741	1	13:10	13:10	NUM
ftr-325	1741	2	persons	person	NOUN
ftr-325	1741	3	who	who	PRON
ftr-325	1741	4	hold	hold	VERB
ftr-325	1741	5	stock	stock	NOUN
ftr-325	1741	6	of	of	ADP
ftr-325	1741	7	a	a	DET
ftr-325	1741	8	passive	passive	ADJ
ftr-325	1741	9	foreign	foreign	ADJ
ftr-325	1741	10	investment	investment	NOUN
ftr-325	1741	11	company	company	NOUN
ftr-325	1741	12	and	and	CCONJ
ftr-325	1741	13	elect	elect	VERB
ftr-325	1741	14	to	to	PART
ftr-325	1741	15	treat	treat	VERB
ftr-325	1741	16	the	the	DET
ftr-325	1741	17	pfic	pfic	NOUN
ftr-325	1741	18	as	as	ADP
ftr-325	1741	19	a	a	DET
ftr-325	1741	20	qualified	qualified	ADJ
ftr-325	1741	21	electing	elect	VERB
ftr-325	1741	22	fund	fund	NOUN
ftr-325	1741	23	must	must	AUX
ftr-325	1741	24	include	include	VERB
ftr-325	1741	25	in	in	ADP
ftr-325	1741	26	gross	gross	ADJ
ftr-325	1741	27	income	income	NOUN
ftr-325	1741	28	currently	currently	ADV
ftr-325	1741	29	under	under	ADP
ftr-325	1741	30	§	§	PROPN
ftr-325	1741	31	1293	1293	NUM
ftr-325	1741	32	a	a	DET
ftr-325	1741	33	pro	pro	ADJ
ftr-325	1741	34	rata	rata	ADJ
ftr-325	1741	35	share	share	NOUN
ftr-325	1741	36	of	of	ADP
ftr-325	1741	37	the	the	DET
ftr-325	1741	38	pfic‘s	pfic‘s	ADJ
ftr-325	1741	39	earnings	earning	NOUN
ftr-325	1741	40	and	and	CCONJ
ftr-325	1741	41	profits	profit	NOUN
ftr-325	1741	42	.	.	PUNCT
ftr-325	1742	1	when	when	SCONJ
ftr-325	1742	2	the	the	DET
ftr-325	1742	3	cfc	cfc	PROPN
ftr-325	1742	4	or	or	CCONJ
ftr-325	1742	5	pfic	pfic	NOUN
ftr-325	1742	6	later	later	ADV
ftr-325	1742	7	distributes	distribute	VERB
ftr-325	1742	8	its	its	PRON
ftr-325	1742	9	earnings	earning	NOUN
ftr-325	1742	10	,	,	PUNCT
ftr-325	1742	11	the	the	DET
ftr-325	1742	12	shareholders	shareholder	NOUN
ftr-325	1742	13	can	can	AUX
ftr-325	1742	14	exclude	exclude	VERB
ftr-325	1742	15	the	the	DET
ftr-325	1742	16	distributions	distribution	NOUN
ftr-325	1742	17	from	from	ADP
ftr-325	1742	18	gross	gross	ADJ
ftr-325	1742	19	income	income	NOUN
ftr-325	1742	20	to	to	ADP
ftr-325	1742	21	the	the	DET
ftr-325	1742	22	extent	extent	NOUN
ftr-325	1742	23	they	they	PRON
ftr-325	1742	24	previously	previously	ADV
ftr-325	1742	25	were	be	AUX
ftr-325	1742	26	taxed	tax	VERB
ftr-325	1742	27	on	on	ADP
ftr-325	1742	28	them	they	PRON
ftr-325	1742	29	.	.	PUNCT
ftr-325	1743	1	these	these	DET
ftr-325	1743	2	income	income	NOUN
ftr-325	1743	3	inclusions	inclusion	NOUN
ftr-325	1743	4	and	and	CCONJ
ftr-325	1743	5	exclusions	exclusion	NOUN
ftr-325	1743	6	result	result	VERB
ftr-325	1743	7	in	in	ADP
ftr-325	1743	8	positive	positive	ADJ
ftr-325	1743	9	and	and	CCONJ
ftr-325	1743	10	negative	negative	ADJ
ftr-325	1743	11	stock	stock	NOUN
ftr-325	1743	12	basis	basis	NOUN
ftr-325	1743	13	adjustments	adjustment	NOUN
ftr-325	1743	14	.	.	PUNCT
ftr-325	1744	1	because	because	SCONJ
ftr-325	1744	2	these	these	DET
ftr-325	1744	3	income	income	NOUN
ftr-325	1744	4	inclusions	inclusion	NOUN
ftr-325	1744	5	are	be	AUX
ftr-325	1744	6	not	not	PART
ftr-325	1744	7	treated	treat	VERB
ftr-325	1744	8	as	as	ADP
ftr-325	1744	9	dividends	dividend	NOUN
ftr-325	1744	10	unless	unless	SCONJ
ftr-325	1744	11	expressly	expressly	ADV
ftr-325	1744	12	provided	provide	VERB
ftr-325	1744	13	for	for	ADP
ftr-325	1744	14	in	in	ADP
ftr-325	1744	15	the	the	DET
ftr-325	1744	16	code	code	NOUN
ftr-325	1744	17	,	,	PUNCT
ftr-325	1744	18	the	the	DET
ftr-325	1744	19	proposed	propose	VERB
ftr-325	1744	20	regulations	regulation	NOUN
ftr-325	1744	21	do	do	AUX
ftr-325	1744	22	not	not	PART
ftr-325	1744	23	treat	treat	VERB
ftr-325	1744	24	the	the	DET
ftr-325	1744	25	income	income	NOUN
ftr-325	1744	26	inclusions	inclusion	NOUN
ftr-325	1744	27	as	as	ADP
ftr-325	1744	28	net	net	ADJ
ftr-325	1744	29	investment	investment	NOUN
ftr-325	1744	30	income	income	NOUN
ftr-325	1744	31	for	for	ADP
ftr-325	1744	32	purposes	purpose	NOUN
ftr-325	1744	33	of	of	ADP
ftr-325	1744	34	§	§	PROPN
ftr-325	1744	35	1411	1411	NUM
ftr-325	1744	36	.	.	PUNCT
ftr-325	1745	1	instead	instead	ADV
ftr-325	1745	2	,	,	PUNCT
ftr-325	1745	3	cfc	cfc	PROPN
ftr-325	1745	4	shareholders	shareholder	NOUN
ftr-325	1745	5	and	and	CCONJ
ftr-325	1745	6	pfic	pfic	ADJ
ftr-325	1745	7	shareholders	shareholder	NOUN
ftr-325	1745	8	who	who	PRON
ftr-325	1745	9	have	have	AUX
ftr-325	1745	10	made	make	VERB
ftr-325	1745	11	a	a	DET
ftr-325	1745	12	qualified	qualified	ADJ
ftr-325	1745	13	electing	electing	ADJ
ftr-325	1745	14	fund	fund	NOUN
ftr-325	1745	15	election	election	NOUN
ftr-325	1745	16	must	must	AUX
ftr-325	1745	17	treat	treat	VERB
ftr-325	1745	18	actual	actual	ADJ
ftr-325	1745	19	distributions	distribution	NOUN
ftr-325	1745	20	of	of	ADP
ftr-325	1745	21	previously	previously	ADV
ftr-325	1745	22	taxed	tax	VERB
ftr-325	1745	23	earnings	earning	NOUN
ftr-325	1745	24	as	as	ADP
ftr-325	1745	25	net	net	ADJ
ftr-325	1745	26	investment	investment	NOUN
ftr-325	1745	27	income	income	NOUN
ftr-325	1745	28	.	.	PUNCT
ftr-325	1746	1	prop	prop	NOUN
ftr-325	1746	2	.	.	PUNCT
ftr-325	1747	1	reg	reg	PROPN
ftr-325	1747	2	.	.	PUNCT
ftr-325	1748	1	§	§	PROPN
ftr-325	1748	2	1.141110(c)(2)(i	1.141110(c)(2)(i	NUM
ftr-325	1748	3	)	)	PUNCT
ftr-325	1748	4	.	.	PUNCT
ftr-325	1749	1	one	one	NUM
ftr-325	1749	2	effect	effect	NOUN
ftr-325	1749	3	of	of	ADP
ftr-325	1749	4	this	this	DET
ftr-325	1749	5	rule	rule	NOUN
ftr-325	1749	6	is	be	AUX
ftr-325	1749	7	that	that	SCONJ
ftr-325	1749	8	a	a	DET
ftr-325	1749	9	cfc	cfc	NOUN
ftr-325	1749	10	or	or	CCONJ
ftr-325	1749	11	pfic	pfic	NOUN
ftr-325	1749	12	shareholder	shareholder	NOUN
ftr-325	1749	13	can	can	AUX
ftr-325	1749	14	have	have	VERB
ftr-325	1749	15	one	one	NUM
ftr-325	1749	16	stock	stock	NOUN
ftr-325	1749	17	basis	basis	NOUN
ftr-325	1749	18	for	for	ADP
ftr-325	1749	19	purposes	purpose	NOUN
ftr-325	1749	20	of	of	ADP
ftr-325	1749	21	chapter	chapter	NOUN
ftr-325	1749	22	1	1	NUM
ftr-325	1749	23	of	of	ADP
ftr-325	1749	24	the	the	DET
ftr-325	1749	25	code	code	NOUN
ftr-325	1749	26	and	and	CCONJ
ftr-325	1749	27	a	a	DET
ftr-325	1749	28	different	different	ADJ
ftr-325	1749	29	stock	stock	NOUN
ftr-325	1749	30	basis	basis	NOUN
ftr-325	1749	31	for	for	ADP
ftr-325	1749	32	purposes	purpose	NOUN
ftr-325	1749	33	of	of	ADP
ftr-325	1749	34	the	the	DET
ftr-325	1749	35	§	§	PROPN
ftr-325	1749	36	1411	1411	NUM
ftr-325	1749	37	tax	tax	NOUN
ftr-325	1749	38	.	.	PUNCT
ftr-325	1750	1	to	to	PART
ftr-325	1750	2	avoid	avoid	VERB
ftr-325	1750	3	these	these	DET
ftr-325	1750	4	complexities	complexity	NOUN
ftr-325	1750	5	,	,	PUNCT
ftr-325	1750	6	the	the	DET
ftr-325	1750	7	proposed	propose	VERB
ftr-325	1750	8	regulations	regulation	NOUN
ftr-325	1750	9	allow	allow	VERB
ftr-325	1750	10	a	a	DET
ftr-325	1750	11	taxpayer	taxpayer	NOUN
ftr-325	1750	12	to	to	PART
ftr-325	1750	13	elect	elect	VERB
ftr-325	1750	14	to	to	PART
ftr-325	1750	15	treat	treat	VERB
ftr-325	1750	16	the	the	DET
ftr-325	1750	17	income	income	NOUN
ftr-325	1750	18	inclusions	inclusion	NOUN
ftr-325	1750	19	required	require	VERB
ftr-325	1750	20	by	by	ADP
ftr-325	1750	21	§	§	PROPN
ftr-325	1750	22	951(a	951(a	PROPN
ftr-325	1750	23	)	)	PUNCT
ftr-325	1750	24	and	and	CCONJ
ftr-325	1750	25	§	§	PROPN
ftr-325	1750	26	1293	1293	NUM
ftr-325	1750	27	as	as	ADP
ftr-325	1750	28	net	net	ADJ
ftr-325	1750	29	investment	investment	NOUN
ftr-325	1750	30	income	income	NOUN
ftr-325	1750	31	.	.	PUNCT
ftr-325	1751	1	prop	prop	NOUN
ftr-325	1751	2	.	.	PUNCT
ftr-325	1752	1	reg	reg	PROPN
ftr-325	1752	2	.	.	PUNCT
ftr-325	1753	1	§	§	PROPN
ftr-325	1753	2	1.1411	1.1411	NUM
ftr-325	1753	3	-	-	SYM
ftr-325	1753	4	10(g	10(g	NUM
ftr-325	1753	5	)	)	PUNCT
ftr-325	1753	6	.	.	PUNCT
ftr-325	1754	1	the	the	DET
ftr-325	1754	2	election	election	NOUN
ftr-325	1754	3	can	can	AUX
ftr-325	1754	4	be	be	AUX
ftr-325	1754	5	revoked	revoke	VERB
ftr-325	1754	6	only	only	ADV
ftr-325	1754	7	with	with	ADP
ftr-325	1754	8	the	the	DET
ftr-325	1754	9	service‘s	service‘s	PROPN
ftr-325	1754	10	consent	consent	NOUN
ftr-325	1754	11	.	.	PUNCT
ftr-325	1755	1	although	although	SCONJ
ftr-325	1755	2	the	the	DET
ftr-325	1755	3	proposed	propose	VERB
ftr-325	1755	4	regulations	regulation	NOUN
ftr-325	1755	5	do	do	AUX
ftr-325	1755	6	not	not	PART
ftr-325	1755	7	address	address	VERB
ftr-325	1755	8	the	the	DET
ftr-325	1755	9	issue	issue	NOUN
ftr-325	1755	10	,	,	PUNCT
ftr-325	1755	11	it	it	PRON
ftr-325	1755	12	appears	appear	VERB
ftr-325	1755	13	that	that	SCONJ
ftr-325	1755	14	the	the	DET
ftr-325	1755	15	§	§	PROPN
ftr-325	1755	16	1411	1411	NUM
ftr-325	1755	17	tax	tax	NOUN
ftr-325	1755	18	can	can	AUX
ftr-325	1755	19	not	not	PART
ftr-325	1755	20	be	be	AUX
ftr-325	1755	21	reduced	reduce	VERB
ftr-325	1755	22	with	with	ADP
ftr-325	1755	23	foreign	foreign	ADJ
ftr-325	1755	24	tax	tax	NOUN
ftr-325	1755	25	credits	credit	NOUN
ftr-325	1755	26	because	because	SCONJ
ftr-325	1755	27	foreign	foreign	ADJ
ftr-325	1755	28	tax	tax	NOUN
ftr-325	1755	29	credits	credit	NOUN
ftr-325	1755	30	reduce	reduce	VERB
ftr-325	1755	31	taxes	taxis	NOUN
ftr-325	1755	32	imposed	impose	VERB
ftr-325	1755	33	by	by	ADP
ftr-325	1755	34	chapter	chapter	NOUN
ftr-325	1755	35	1	1	NUM
ftr-325	1755	36	of	of	ADP
ftr-325	1755	37	the	the	DET
ftr-325	1755	38	code	code	NOUN
ftr-325	1755	39	,	,	PUNCT
ftr-325	1755	40	and	and	CCONJ
ftr-325	1755	41	§	§	PROPN
ftr-325	1755	42	1411	1411	NUM
ftr-325	1755	43	is	be	AUX
ftr-325	1755	44	located	locate	VERB
ftr-325	1755	45	in	in	ADP
ftr-325	1755	46	chapter	chapter	NOUN
ftr-325	1755	47	2a	2a	NUM
ftr-325	1755	48	.	.	PUNCT
ftr-325	1756	1			PROPN
ftr-325	1756	2	see	see	VERB
ftr-325	1756	3	also	also	ADV
ftr-325	1756	4	,	,	PUNCT
ftr-325	1756	5	faqs	faqs	PROPN
ftr-325	1756	6	on	on	ADP
ftr-325	1756	7	the	the	DET
ftr-325	1756	8	net	net	ADJ
ftr-325	1756	9	investment	investment	NOUN
ftr-325	1756	10	income	income	NOUN
ftr-325	1756	11	tax	tax	NOUN
ftr-325	1756	12	,	,	PUNCT
ftr-325	1756	13	released	release	VERB
ftr-325	1756	14	by	by	ADP
ftr-325	1756	15	the	the	DET
ftr-325	1756	16	irs	irs	PROPN
ftr-325	1756	17	on	on	ADP
ftr-325	1756	18	11/29/12	11/29/12	PROPN
ftr-325	1756	19	,	,	PUNCT
ftr-325	1756	20	2012	2012	NUM
ftr-325	1756	21	tnt	tnt	PROPN
ftr-325	1756	22	232	232	NUM
ftr-325	1756	23	-	-	SYM
ftr-325	1756	24	47	47	NUM
ftr-325	1756	25	.	.	PUNCT
ftr-325	1757	1	3	3	X
ftr-325	1757	2	.	.	X
ftr-325	1757	3	―middle	―middle	NOUN
ftr-325	1757	4	class‖	class‖	NOUN
ftr-325	1757	5	tax	tax	NOUN
ftr-325	1757	6	rates	rate	NOUN
ftr-325	1757	7	extended	extend	VERB
ftr-325	1757	8	―permanently‖	―permanently‖	PROPN
ftr-325	1757	9	by	by	ADP
ftr-325	1757	10	the	the	DET
ftr-325	1757	11	2012	2012	NUM
ftr-325	1757	12	taxpayer	taxpayer	NOUN
ftr-325	1757	13	relief	relief	NOUN
ftr-325	1757	14	(	(	PUNCT
ftr-325	1757	15	and	and	CCONJ
ftr-325	1757	16	not	not	PART
ftr-325	1757	17	so	so	ADV
ftr-325	1757	18	grand	grand	ADJ
ftr-325	1757	19	compromise	compromise	NOUN
ftr-325	1757	20	)	)	PUNCT
ftr-325	1757	21	tax	tax	NOUN
ftr-325	1757	22	act	act	NOUN
ftr-325	1757	23	,	,	PUNCT
ftr-325	1757	24	but	but	CCONJ
ftr-325	1757	25	the	the	DET
ftr-325	1757	26	―rich‖	―rich‖	PROPN
ftr-325	1757	27	must	must	AUX
ftr-325	1757	28	pay	pay	VERB
ftr-325	1757	29	more	more	ADJ
ftr-325	1757	30	.	.	PUNCT
ftr-325	1758	1	these	these	DET
ftr-325	1758	2	changes	change	NOUN
ftr-325	1758	3	made	make	VERB
ftr-325	1758	4	by	by	ADP
ftr-325	1758	5	act	act	NOUN
ftr-325	1758	6	§	§	PROPN
ftr-325	1758	7	§	§	PROPN
ftr-325	1758	8	101	101	NUM
ftr-325	1758	9	and	and	CCONJ
ftr-325	1758	10	102	102	NUM
ftr-325	1758	11	include	include	VERB
ftr-325	1758	12	:	:	PUNCT
ftr-325	1758	13			PRON
ftr-325	1758	14	individual	individual	ADJ
ftr-325	1758	15	income	income	NOUN
ftr-325	1758	16	tax	tax	NOUN
ftr-325	1758	17	rates	rate	NOUN
ftr-325	1758	18	.	.	PUNCT
ftr-325	1759	1	the	the	DET
ftr-325	1759	2	10	10	NUM
ftr-325	1759	3	%	%	NOUN
ftr-325	1759	4	,	,	PUNCT
ftr-325	1759	5	15	15	NUM
ftr-325	1759	6	%	%	NOUN
ftr-325	1759	7	,	,	PUNCT
ftr-325	1759	8	25	25	NUM
ftr-325	1759	9	%	%	NOUN
ftr-325	1759	10	,	,	PUNCT
ftr-325	1759	11	28	28	NUM
ftr-325	1759	12	%	%	NOUN
ftr-325	1759	13	,	,	PUNCT
ftr-325	1759	14	33	33	NUM
ftr-325	1759	15	%	%	NOUN
ftr-325	1759	16	,	,	PUNCT
ftr-325	1759	17	and	and	CCONJ
ftr-325	1759	18	35	35	NUM
ftr-325	1759	19	%	%	NOUN
ftr-325	1759	20	tax	tax	NOUN
ftr-325	1759	21	rates	rate	NOUN
ftr-325	1759	22	enacted	enact	VERB
ftr-325	1759	23	in	in	ADP
ftr-325	1759	24	2001	2001	NUM
ftr-325	1759	25	have	have	AUX
ftr-325	1759	26	been	be	AUX
ftr-325	1759	27	made	make	VERB
ftr-325	1759	28	permanent	permanent	ADJ
ftr-325	1759	29	(	(	PUNCT
ftr-325	1759	30	including	include	VERB
ftr-325	1759	31	the	the	DET
ftr-325	1759	32	expansion	expansion	NOUN
ftr-325	1759	33	of	of	ADP
ftr-325	1759	34	the	the	DET
ftr-325	1759	35	15	15	NUM
ftr-325	1759	36	%	%	NOUN
ftr-325	1759	37	bracket	bracket	NOUN
ftr-325	1759	38	to	to	PART
ftr-325	1759	39	mitigate	mitigate	VERB
ftr-325	1759	40	the	the	DET
ftr-325	1759	41	―marriage	―marriage	NOUN
ftr-325	1759	42	penalty‖	penalty‖	NOUN
ftr-325	1759	43	)	)	PUNCT
ftr-325	1759	44	.	.	PUNCT
ftr-325	1760	1	however	however	ADV
ftr-325	1760	2	,	,	PUNCT
ftr-325	1760	3	the	the	DET
ftr-325	1760	4	39.6	39.6	NUM
ftr-325	1760	5	%	%	NOUN
ftr-325	1760	6	rate	rate	NOUN
ftr-325	1760	7	from	from	ADP
ftr-325	1760	8	pre-2001	pre-2001	NOUN
ftr-325	1760	9	act	act	PROPN
ftr-325	1760	10	law	law	NOUN
ftr-325	1760	11	has	have	AUX
ftr-325	1760	12	been	be	AUX
ftr-325	1760	13	restored	restore	VERB
ftr-325	1760	14	for	for	ADP
ftr-325	1760	15	taxable	taxable	ADJ
ftr-325	1760	16	incomes	income	NOUN
ftr-325	1760	17	in	in	ADP
ftr-325	1760	18	excess	excess	NOUN
ftr-325	1760	19	of	of	ADP
ftr-325	1760	20	the	the	DET
ftr-325	1760	21	following	follow	VERB
ftr-325	1760	22	amounts	amount	NOUN
ftr-325	1760	23	:	:	PUNCT
ftr-325	1760	24	(	(	PUNCT
ftr-325	1760	25	1	1	X
ftr-325	1760	26	)	)	PUNCT
ftr-325	1760	27	$	$	SYM
ftr-325	1760	28	450,000	450,000	NUM
ftr-325	1760	29	for	for	ADP
ftr-325	1760	30	married	married	ADJ
ftr-325	1760	31	couples	couple	NOUN
ftr-325	1760	32	filing	file	VERB
ftr-325	1760	33	jointly	jointly	ADV
ftr-325	1760	34	and	and	CCONJ
ftr-325	1760	35	surviving	survive	VERB
ftr-325	1760	36	spouses	spouse	NOUN
ftr-325	1760	37	;	;	PUNCT
ftr-325	1760	38	(	(	PUNCT
ftr-325	1760	39	2	2	X
ftr-325	1760	40	)	)	PUNCT
ftr-325	1760	41	$	$	SYM
ftr-325	1760	42	425,000	425,000	NUM
ftr-325	1760	43	for	for	ADP
ftr-325	1760	44	headof	headof	NOUN
ftr-325	1760	45	-	-	PUNCT
ftr-325	1760	46	households	household	NOUN
ftr-325	1760	47	;	;	PUNCT
ftr-325	1760	48	(	(	PUNCT
ftr-325	1760	49	3	3	X
ftr-325	1760	50	)	)	PUNCT
ftr-325	1760	51	$	$	SYM
ftr-325	1760	52	400,000	400,000	NUM
ftr-325	1760	53	for	for	ADP
ftr-325	1760	54	single	single	ADJ
ftr-325	1760	55	taxpayers	taxpayer	NOUN
ftr-325	1760	56	;	;	PUNCT
ftr-325	1760	57	(	(	PUNCT
ftr-325	1760	58	4	4	X
ftr-325	1760	59	)	)	PUNCT
ftr-325	1760	60	$	$	SYM
ftr-325	1760	61	225,000	225,000	NUM
ftr-325	1760	62	for	for	ADP
ftr-325	1760	63	married	married	ADJ
ftr-325	1760	64	taxpayers	taxpayer	NOUN
ftr-325	1760	65	filing	file	VERB
ftr-325	1760	66	separately	separately	ADV
ftr-325	1760	67	.	.	PUNCT
ftr-325	1761	1	for	for	ADP
ftr-325	1761	2	tax	tax	NOUN
ftr-325	1761	3	years	year	NOUN
ftr-325	1761	4	after	after	ADP
ftr-325	1761	5	2013	2013	NUM
ftr-325	1761	6	,	,	PUNCT
ftr-325	1761	7	these	these	DET
ftr-325	1761	8	highest	high	ADJ
ftr-325	1761	9	bracket	bracket	NOUN
ftr-325	1761	10	threshold	threshold	NOUN
ftr-325	1761	11	amounts	amount	NOUN
ftr-325	1761	12	are	be	AUX
ftr-325	1761	13	adjusted	adjust	VERB
ftr-325	1761	14	for	for	ADP
ftr-325	1761	15	inflation	inflation	NOUN
ftr-325	1761	16	with	with	ADP
ftr-325	1761	17	2012	2012	NUM
ftr-325	1761	18	as	as	ADP
ftr-325	1761	19	the	the	DET
ftr-325	1761	20	base	base	NOUN
ftr-325	1761	21	year	year	NOUN
ftr-325	1761	22	.	.	PUNCT
ftr-325	1762	1	(	(	PUNCT
ftr-325	1762	2	for	for	ADP
ftr-325	1762	3	trusts	trust	NOUN
ftr-325	1762	4	and	and	CCONJ
ftr-325	1762	5	estates	estate	NOUN
ftr-325	1762	6	the	the	DET
ftr-325	1762	7	brackets	bracket	NOUN
ftr-325	1762	8	are	be	AUX
ftr-325	1762	9	15	15	NUM
ftr-325	1762	10	%	%	NOUN
ftr-325	1762	11	,	,	PUNCT
ftr-325	1762	12	25	25	NUM
ftr-325	1762	13	%	%	NOUN
ftr-325	1762	14	,	,	PUNCT
ftr-325	1762	15	28	28	NUM
ftr-325	1762	16	%	%	NOUN
ftr-325	1762	17	,	,	PUNCT
ftr-325	1762	18	33	33	NUM
ftr-325	1762	19	%	%	NOUN
ftr-325	1762	20	and	and	CCONJ
ftr-325	1762	21	,	,	PUNCT
ftr-325	1762	22	for	for	ADP
ftr-325	1762	23	income	income	NOUN
ftr-325	1762	24	in	in	ADP
ftr-325	1762	25	excess	excess	NOUN
ftr-325	1762	26	of	of	ADP
ftr-325	1762	27	$	$	SYM
ftr-325	1762	28	11,950	11,950	NUM
ftr-325	1762	29	,	,	PUNCT
ftr-325	1762	30	39.6	39.6	NUM
ftr-325	1762	31	%	%	NOUN
ftr-325	1762	32	;	;	PUNCT
ftr-325	1762	33	there	there	PRON
ftr-325	1762	34	is	be	VERB
ftr-325	1762	35	no	no	DET
ftr-325	1762	36	35	35	NUM
ftr-325	1762	37	%	%	NOUN
ftr-325	1762	38	rate	rate	NOUN
ftr-325	1762	39	bracket	bracket	NOUN
ftr-325	1762	40	.	.	PUNCT
ftr-325	1762	41	)	)	PUNCT
ftr-325	1763	1			NOUN
ftr-325	1763	2	capital	capital	NOUN
ftr-325	1763	3	gains	gain	NOUN
ftr-325	1763	4	and	and	CCONJ
ftr-325	1763	5	dividends	dividend	NOUN
ftr-325	1763	6	.	.	PUNCT
ftr-325	1764	1	taxing	tax	VERB
ftr-325	1764	2	qualified	qualified	ADJ
ftr-325	1764	3	dividends	dividend	NOUN
ftr-325	1764	4	at	at	ADP
ftr-325	1764	5	the	the	DET
ftr-325	1764	6	same	same	ADJ
ftr-325	1764	7	rate	rate	NOUN
ftr-325	1764	8	as	as	ADP
ftr-325	1764	9	long	long	ADJ
ftr-325	1764	10	-	-	PUNCT
ftr-325	1764	11	term	term	NOUN
ftr-325	1764	12	capital	capital	NOUN
ftr-325	1764	13	gains	gain	NOUN
ftr-325	1764	14	has	have	AUX
ftr-325	1764	15	been	be	AUX
ftr-325	1764	16	made	make	VERB
ftr-325	1764	17	permanent	permanent	ADJ
ftr-325	1764	18	,	,	PUNCT
ftr-325	1764	19	but	but	CCONJ
ftr-325	1764	20	the	the	DET
ftr-325	1764	21	maximum	maximum	ADJ
ftr-325	1764	22	rate	rate	NOUN
ftr-325	1764	23	has	have	AUX
ftr-325	1764	24	been	be	AUX
ftr-325	1764	25	increased	increase	VERB
ftr-325	1764	26	.	.	PUNCT
ftr-325	1765	1	the	the	DET
ftr-325	1765	2	maximum	maximum	ADJ
ftr-325	1765	3	rates	rate	NOUN
ftr-325	1765	4	are	be	AUX
ftr-325	1765	5	as	as	SCONJ
ftr-325	1765	6	follows	follow	VERB
ftr-325	1765	7	:	:	PUNCT
ftr-325	1765	8	20	20	NUM
ftr-325	1765	9	%	%	NOUN
ftr-325	1765	10	for	for	ADP
ftr-325	1765	11	income	income	NOUN
ftr-325	1765	12	otherwise	otherwise	ADV
ftr-325	1765	13	in	in	ADP
ftr-325	1765	14	the	the	DET
ftr-325	1765	15	39.6	39.6	NUM
ftr-325	1765	16	%	%	NOUN
ftr-325	1765	17	bracket	bracket	NOUN
ftr-325	1765	18	,	,	PUNCT
ftr-325	1765	19	15	15	NUM
ftr-325	1765	20	%	%	NOUN
ftr-325	1765	21	for	for	ADP
ftr-325	1765	22	income	income	NOUN
ftr-325	1765	23	2013	2013	NUM
ftr-325	1765	24	]	]	PUNCT
ftr-325	1765	25	recent	recent	ADJ
ftr-325	1765	26	developments	development	NOUN
ftr-325	1765	27	in	in	ADP
ftr-325	1765	28	federal	federal	ADJ
ftr-325	1765	29	income	income	NOUN
ftr-325	1765	30	taxation	taxation	NOUN
ftr-325	1765	31	587	587	NUM
ftr-325	1765	32	otherwise	otherwise	ADV
ftr-325	1765	33	in	in	ADP
ftr-325	1765	34	the	the	DET
ftr-325	1765	35	25	25	NUM
ftr-325	1765	36	%	%	NOUN
ftr-325	1765	37	or	or	CCONJ
ftr-325	1765	38	higher	high	ADJ
ftr-325	1765	39	bracket	bracket	NOUN
ftr-325	1765	40	(	(	PUNCT
ftr-325	1765	41	but	but	CCONJ
ftr-325	1765	42	below	below	ADP
ftr-325	1765	43	the	the	DET
ftr-325	1765	44	39.6	39.6	NUM
ftr-325	1765	45	%	%	NOUN
ftr-325	1765	46	)	)	PUNCT
ftr-325	1765	47	,	,	PUNCT
ftr-325	1765	48	and	and	CCONJ
ftr-325	1765	49	zero	zero	NUM
ftr-325	1765	50	for	for	ADP
ftr-325	1765	51	income	income	NOUN
ftr-325	1765	52	otherwise	otherwise	ADV
ftr-325	1765	53	in	in	ADP
ftr-325	1765	54	the	the	DET
ftr-325	1765	55	10	10	NUM
ftr-325	1765	56	%	%	NOUN
ftr-325	1765	57	or	or	CCONJ
ftr-325	1765	58	15	15	NUM
ftr-325	1765	59	%	%	NOUN
ftr-325	1765	60	bracket	bracket	NOUN
ftr-325	1765	61	.	.	PUNCT
ftr-325	1766	1			X
ftr-325	1767	1	the	the	DET
ftr-325	1767	2	above	above	ADJ
ftr-325	1767	3	rates	rate	NOUN
ftr-325	1767	4	are	be	AUX
ftr-325	1767	5	in	in	ADP
ftr-325	1767	6	addition	addition	NOUN
ftr-325	1767	7	to	to	ADP
ftr-325	1767	8	the	the	DET
ftr-325	1767	9	affordable	affordable	ADJ
ftr-325	1767	10	care	care	PROPN
ftr-325	1767	11	act	act	PROPN
ftr-325	1767	12	investment	investment	NOUN
ftr-325	1767	13	income	income	NOUN
ftr-325	1767	14	tax	tax	NOUN
ftr-325	1767	15	.	.	PUNCT
ftr-325	1768	1	beginning	begin	VERB
ftr-325	1768	2	in	in	ADP
ftr-325	1768	3	2013	2013	NUM
ftr-325	1768	4	,	,	PUNCT
ftr-325	1768	5	the	the	DET
ftr-325	1768	6	3.8	3.8	NUM
ftr-325	1768	7	%	%	NOUN
ftr-325	1768	8	net	net	ADJ
ftr-325	1768	9	investment	investment	NOUN
ftr-325	1768	10	income	income	NOUN
ftr-325	1768	11	tax	tax	NOUN
ftr-325	1768	12	under	under	ADP
ftr-325	1768	13	code	code	NOUN
ftr-325	1768	14	§	§	PROPN
ftr-325	1768	15	1411	1411	NUM
ftr-325	1768	16	applies	apply	VERB
ftr-325	1768	17	to	to	ADP
ftr-325	1768	18	taxpayers	taxpayer	NOUN
ftr-325	1768	19	whose	whose	DET
ftr-325	1768	20	modified	modified	ADJ
ftr-325	1768	21	adjusted	adjust	VERB
ftr-325	1768	22	gross	gross	ADJ
ftr-325	1768	23	income	income	NOUN
ftr-325	1768	24	exceeds	exceed	NOUN
ftr-325	1768	25	(	(	PUNCT
ftr-325	1768	26	1	1	NUM
ftr-325	1768	27	)	)	PUNCT
ftr-325	1768	28	$	$	SYM
ftr-325	1768	29	250,000	250,000	NUM
ftr-325	1768	30	for	for	ADP
ftr-325	1768	31	joint	joint	ADJ
ftr-325	1768	32	returns	return	NOUN
ftr-325	1768	33	and	and	CCONJ
ftr-325	1768	34	surviving	surviving	NOUN
ftr-325	1768	35	spouses	spouse	NOUN
ftr-325	1768	36	;	;	PUNCT
ftr-325	1768	37	(	(	PUNCT
ftr-325	1768	38	2	2	X
ftr-325	1768	39	)	)	PUNCT
ftr-325	1768	40	$	$	SYM
ftr-325	1768	41	125,000	125,000	NUM
ftr-325	1768	42	for	for	ADP
ftr-325	1768	43	separate	separate	ADJ
ftr-325	1768	44	returns	return	NOUN
ftr-325	1768	45	,	,	PUNCT
ftr-325	1768	46	and	and	CCONJ
ftr-325	1768	47	(	(	PUNCT
ftr-325	1768	48	3	3	X
ftr-325	1768	49	)	)	PUNCT
ftr-325	1768	50	$	$	SYM
ftr-325	1768	51	200,000	200,000	NUM
ftr-325	1768	52	for	for	ADP
ftr-325	1768	53	all	all	DET
ftr-325	1768	54	other	other	ADJ
ftr-325	1768	55	taxpayers	taxpayer	NOUN
ftr-325	1768	56	.	.	PUNCT
ftr-325	1769	1	thus	thus	ADV
ftr-325	1769	2	,	,	PUNCT
ftr-325	1769	3	for	for	ADP
ftr-325	1769	4	qualified	qualified	ADJ
ftr-325	1769	5	dividends	dividend	NOUN
ftr-325	1769	6	and	and	CCONJ
ftr-325	1769	7	most	most	ADJ
ftr-325	1769	8	capital	capital	NOUN
ftr-325	1769	9	gains	gain	NOUN
ftr-325	1769	10	,	,	PUNCT
ftr-325	1769	11	the	the	DET
ftr-325	1769	12	overall	overall	ADJ
ftr-325	1769	13	rate	rate	NOUN
ftr-325	1769	14	for	for	ADP
ftr-325	1769	15	taxpayers	taxpayer	NOUN
ftr-325	1769	16	in	in	ADP
ftr-325	1769	17	the	the	DET
ftr-325	1769	18	39.6	39.6	NUM
ftr-325	1769	19	%	%	NOUN
ftr-325	1769	20	rate	rate	NOUN
ftr-325	1769	21	bracket	bracket	NOUN
ftr-325	1769	22	will	will	AUX
ftr-325	1769	23	be	be	AUX
ftr-325	1769	24	23.8	23.8	NUM
ftr-325	1769	25	%	%	NOUN
ftr-325	1769	26	.	.	PUNCT
ftr-325	1770	1	for	for	ADP
ftr-325	1770	2	taxpayers	taxpayer	NOUN
ftr-325	1770	3	who	who	PRON
ftr-325	1770	4	are	be	AUX
ftr-325	1770	5	subject	subject	ADJ
ftr-325	1770	6	to	to	ADP
ftr-325	1770	7	a	a	DET
ftr-325	1770	8	25%-or	25%-or	NUM
ftr-325	1770	9	-	-	PUNCT
ftr-325	1770	10	greater	great	ADJ
ftr-325	1770	11	rate	rate	NOUN
ftr-325	1770	12	on	on	ADP
ftr-325	1770	13	ordinary	ordinary	ADJ
ftr-325	1770	14	income	income	NOUN
ftr-325	1770	15	,	,	PUNCT
ftr-325	1770	16	but	but	CCONJ
ftr-325	1770	17	whose	whose	DET
ftr-325	1770	18	income	income	NOUN
ftr-325	1770	19	is	be	AUX
ftr-325	1770	20	below	below	ADP
ftr-325	1770	21	the	the	DET
ftr-325	1770	22	39.6	39.6	NUM
ftr-325	1770	23	%	%	NOUN
ftr-325	1770	24	rate	rate	NOUN
ftr-325	1770	25	threshold	threshold	NOUN
ftr-325	1770	26	and	and	CCONJ
ftr-325	1770	27	are	be	AUX
ftr-325	1770	28	subject	subject	ADJ
ftr-325	1770	29	to	to	ADP
ftr-325	1770	30	the	the	DET
ftr-325	1770	31	net	net	ADJ
ftr-325	1770	32	investment	investment	NOUN
ftr-325	1770	33	income	income	NOUN
ftr-325	1770	34	tax	tax	NOUN
ftr-325	1770	35	,	,	PUNCT
ftr-325	1770	36	the	the	DET
ftr-325	1770	37	rate	rate	NOUN
ftr-325	1770	38	will	will	AUX
ftr-325	1770	39	be	be	AUX
ftr-325	1770	40	18.8	18.8	NUM
ftr-325	1770	41	%	%	NOUN
ftr-325	1770	42	.	.	PUNCT
ftr-325	1771	1	b.	b.	PROPN
ftr-325	1771	2	miscellaneous	miscellaneous	ADJ
ftr-325	1771	3	income	income	NOUN
ftr-325	1771	4	1	1	NUM
ftr-325	1771	5	.	.	PUNCT
ftr-325	1772	1	the	the	DET
ftr-325	1772	2	treasury	treasury	PROPN
ftr-325	1772	3	department	department	PROPN
ftr-325	1772	4	uses	use	VERB
ftr-325	1772	5	regulations	regulation	NOUN
ftr-325	1772	6	to	to	PART
ftr-325	1772	7	reverse	reverse	VERB
ftr-325	1772	8	a	a	DET
ftr-325	1772	9	principle	principle	NOUN
ftr-325	1772	10	established	establish	VERB
ftr-325	1772	11	in	in	ADP
ftr-325	1772	12	a	a	DET
ftr-325	1772	13	supreme	supreme	ADJ
ftr-325	1772	14	court	court	NOUN
ftr-325	1772	15	decision	decision	NOUN
ftr-325	1772	16	that	that	PRON
ftr-325	1772	17	the	the	DET
ftr-325	1772	18	government	government	NOUN
ftr-325	1772	19	won	win	VERB
ftr-325	1772	20	.	.	PUNCT
ftr-325	1773	1	do	do	AUX
ftr-325	1773	2	mayo	mayo	NOUN
ftr-325	1773	3	doubters	doubter	NOUN
ftr-325	1773	4	think	think	VERB
ftr-325	1773	5	that	that	SCONJ
ftr-325	1773	6	the	the	DET
ftr-325	1773	7	treasury	treasury	NOUN
ftr-325	1773	8	exceeds	exceed	VERB
ftr-325	1773	9	its	its	PRON
ftr-325	1773	10	powers	power	NOUN
ftr-325	1773	11	when	when	SCONJ
ftr-325	1773	12	it	it	PRON
ftr-325	1773	13	issues	issue	VERB
ftr-325	1773	14	regulations	regulation	NOUN
ftr-325	1773	15	giving	give	VERB
ftr-325	1773	16	away	away	ADP
ftr-325	1773	17	government	government	NOUN
ftr-325	1773	18	victories	victory	NOUN
ftr-325	1773	19	in	in	ADP
ftr-325	1773	20	the	the	DET
ftr-325	1773	21	supreme	supreme	PROPN
ftr-325	1773	22	court	court	PROPN
ftr-325	1773	23	?	?	PUNCT
ftr-325	1774	1	t.d	t.d	PROPN
ftr-325	1774	2	.	.	NOUN
ftr-325	1774	3	9573	9573	NUM
ftr-325	1774	4	,	,	PUNCT
ftr-325	1775	1	damages	damage	NOUN
ftr-325	1775	2	received	receive	VERB
ftr-325	1775	3	on	on	ADP
ftr-325	1775	4	account	account	NOUN
ftr-325	1775	5	of	of	ADP
ftr-325	1775	6	personal	personal	ADJ
ftr-325	1775	7	physical	physical	ADJ
ftr-325	1775	8	injuries	injury	NOUN
ftr-325	1775	9	or	or	CCONJ
ftr-325	1775	10	physical	physical	ADJ
ftr-325	1775	11	sickness	sickness	NOUN
ftr-325	1775	12	,	,	PUNCT
ftr-325	1775	13	77	77	NUM
ftr-325	1775	14	f.r	f.r	NOUN
ftr-325	1775	15	.	.	NOUN
ftr-325	1775	16	3106	3106	NUM
ftr-325	1775	17	(	(	PUNCT
ftr-325	1775	18	1/23/12	1/23/12	NUM
ftr-325	1775	19	)	)	PUNCT
ftr-325	1775	20	.	.	PUNCT
ftr-325	1776	1	the	the	DET
ftr-325	1776	2	treasury	treasury	PROPN
ftr-325	1776	3	department	department	PROPN
ftr-325	1776	4	has	have	AUX
ftr-325	1776	5	finalized	finalize	VERB
ftr-325	1776	6	proposed	propose	VERB
ftr-325	1776	7	amendments	amendment	NOUN
ftr-325	1776	8	(	(	PUNCT
ftr-325	1776	9	reg-127270	reg-127270	NOUN
ftr-325	1776	10	-	-	PUNCT
ftr-325	1776	11	06	06	NUM
ftr-325	1776	12	,	,	PUNCT
ftr-325	1776	13	damages	damage	NOUN
ftr-325	1776	14	received	receive	VERB
ftr-325	1776	15	on	on	ADP
ftr-325	1776	16	account	account	NOUN
ftr-325	1776	17	of	of	ADP
ftr-325	1776	18	personal	personal	ADJ
ftr-325	1776	19	physical	physical	ADJ
ftr-325	1776	20	injuries	injury	NOUN
ftr-325	1776	21	or	or	CCONJ
ftr-325	1776	22	physical	physical	ADJ
ftr-325	1776	23	sickness	sickness	NOUN
ftr-325	1776	24	,	,	PUNCT
ftr-325	1776	25	74	74	NUM
ftr-325	1776	26	f.r	f.r	NOUN
ftr-325	1776	27	.	.	PROPN
ftr-325	1776	28	47152	47152	NUM
ftr-325	1776	29	(	(	PUNCT
ftr-325	1776	30	9/15/09	9/15/09	NUM
ftr-325	1776	31	)	)	PUNCT
ftr-325	1776	32	)	)	PUNCT
ftr-325	1776	33	to	to	ADP
ftr-325	1776	34	reg	reg	NOUN
ftr-325	1776	35	.	.	PUNCT
ftr-325	1777	1	§	§	PROPN
ftr-325	1777	2	1.104	1.104	NUM
ftr-325	1777	3	-	-	SYM
ftr-325	1777	4	1(c	1(c	NUM
ftr-325	1777	5	)	)	PUNCT
ftr-325	1777	6	under	under	ADP
ftr-325	1777	7	§	§	PROPN
ftr-325	1777	8	104(a)(2	104(a)(2	NUM
ftr-325	1777	9	)	)	PUNCT
ftr-325	1777	10	to	to	PART
ftr-325	1777	11	reflect	reflect	VERB
ftr-325	1777	12	amendments	amendment	NOUN
ftr-325	1777	13	to	to	ADP
ftr-325	1777	14	§	§	PROPN
ftr-325	1777	15	104	104	NUM
ftr-325	1777	16	and	and	CCONJ
ftr-325	1777	17	certain	certain	ADJ
ftr-325	1777	18	judicial	judicial	ADJ
ftr-325	1777	19	decisions	decision	NOUN
ftr-325	1777	20	.	.	PUNCT
ftr-325	1778	1	the	the	DET
ftr-325	1778	2	amended	amend	VERB
ftr-325	1778	3	regulations	regulation	NOUN
ftr-325	1778	4	provide	provide	VERB
ftr-325	1778	5	that	that	SCONJ
ftr-325	1778	6	the	the	DET
ftr-325	1778	7	§	§	PROPN
ftr-325	1778	8	104(a)(2	104(a)(2	NUM
ftr-325	1778	9	)	)	PUNCT
ftr-325	1778	10	exclusion	exclusion	NOUN
ftr-325	1778	11	applies	apply	VERB
ftr-325	1778	12	to	to	ADP
ftr-325	1778	13	personal	personal	ADJ
ftr-325	1778	14	physical	physical	ADJ
ftr-325	1778	15	injuries	injury	NOUN
ftr-325	1778	16	or	or	CCONJ
ftr-325	1778	17	physical	physical	ADJ
ftr-325	1778	18	sickness	sickness	NOUN
ftr-325	1778	19	.	.	PUNCT
ftr-325	1779	1	emotional	emotional	ADJ
ftr-325	1779	2	distress	distress	NOUN
ftr-325	1779	3	is	be	AUX
ftr-325	1779	4	not	not	PART
ftr-325	1779	5	considered	consider	VERB
ftr-325	1779	6	to	to	PART
ftr-325	1779	7	be	be	AUX
ftr-325	1779	8	a	a	DET
ftr-325	1779	9	physical	physical	ADJ
ftr-325	1779	10	injury	injury	NOUN
ftr-325	1779	11	or	or	CCONJ
ftr-325	1779	12	physical	physical	ADJ
ftr-325	1779	13	sickness	sickness	NOUN
ftr-325	1779	14	.	.	PUNCT
ftr-325	1780	1	however	however	ADV
ftr-325	1780	2	,	,	PUNCT
ftr-325	1780	3	the	the	DET
ftr-325	1780	4	regulations	regulation	NOUN
ftr-325	1780	5	provide	provide	VERB
ftr-325	1780	6	that	that	SCONJ
ftr-325	1780	7	damages	damage	NOUN
ftr-325	1780	8	for	for	ADP
ftr-325	1780	9	emotional	emotional	ADJ
ftr-325	1780	10	distress	distress	NOUN
ftr-325	1780	11	attributable	attributable	ADJ
ftr-325	1780	12	to	to	ADP
ftr-325	1780	13	a	a	DET
ftr-325	1780	14	physical	physical	ADJ
ftr-325	1780	15	injury	injury	NOUN
ftr-325	1780	16	or	or	CCONJ
ftr-325	1780	17	physical	physical	ADJ
ftr-325	1780	18	sickness	sickness	NOUN
ftr-325	1780	19	are	be	AUX
ftr-325	1780	20	excludable	excludable	ADJ
ftr-325	1780	21	under	under	ADP
ftr-325	1780	22	§	§	PROPN
ftr-325	1780	23	104(a)(2	104(a)(2	NUM
ftr-325	1780	24	)	)	PUNCT
ftr-325	1780	25	.	.	PUNCT
ftr-325	1781	1	the	the	DET
ftr-325	1781	2	regulations	regulation	NOUN
ftr-325	1781	3	do	do	AUX
ftr-325	1781	4	not	not	PART
ftr-325	1781	5	address	address	VERB
ftr-325	1781	6	loss	loss	NOUN
ftr-325	1781	7	of	of	ADP
ftr-325	1781	8	consortium	consortium	NOUN
ftr-325	1781	9	or	or	CCONJ
ftr-325	1781	10	emotional	emotional	ADJ
ftr-325	1781	11	distress	distress	NOUN
ftr-325	1781	12	from	from	ADP
ftr-325	1781	13	witnessing	witness	VERB
ftr-325	1781	14	physical	physical	ADJ
ftr-325	1781	15	injury	injury	NOUN
ftr-325	1781	16	to	to	ADP
ftr-325	1781	17	another	another	DET
ftr-325	1781	18	person	person	NOUN
ftr-325	1781	19	.	.	PUNCT
ftr-325	1782	1	under	under	ADP
ftr-325	1782	2	the	the	DET
ftr-325	1782	3	amended	amend	VERB
ftr-325	1782	4	regulations	regulation	NOUN
ftr-325	1782	5	,	,	PUNCT
ftr-325	1782	6	the	the	DET
ftr-325	1782	7	term	term	NOUN
ftr-325	1782	8	―damages‖	―damages‖	PROPN
ftr-325	1782	9	means	mean	VERB
ftr-325	1782	10	an	an	DET
ftr-325	1782	11	amount	amount	NOUN
ftr-325	1782	12	received	receive	VERB
ftr-325	1782	13	(	(	PUNCT
ftr-325	1782	14	other	other	ADJ
ftr-325	1782	15	than	than	ADP
ftr-325	1782	16	workers	worker	NOUN
ftr-325	1782	17	‘	'	PUNCT
ftr-325	1782	18	compensation	compensation	NOUN
ftr-325	1782	19	)	)	PUNCT
ftr-325	1782	20	through	through	ADP
ftr-325	1782	21	prosecution	prosecution	NOUN
ftr-325	1782	22	of	of	ADP
ftr-325	1782	23	a	a	DET
ftr-325	1782	24	legal	legal	ADJ
ftr-325	1782	25	suit	suit	NOUN
ftr-325	1782	26	or	or	CCONJ
ftr-325	1782	27	action	action	NOUN
ftr-325	1782	28	,	,	PUNCT
ftr-325	1782	29	or	or	CCONJ
ftr-325	1782	30	through	through	ADP
ftr-325	1782	31	a	a	DET
ftr-325	1782	32	settlement	settlement	NOUN
ftr-325	1782	33	agreement	agreement	NOUN
ftr-325	1782	34	entered	enter	VERB
ftr-325	1782	35	into	into	ADP
ftr-325	1782	36	in	in	ADP
ftr-325	1782	37	lieu	lieu	NOUN
ftr-325	1782	38	of	of	ADP
ftr-325	1782	39	prosecution	prosecution	NOUN
ftr-325	1782	40	.	.	PUNCT
ftr-325	1783	1	notably	notably	ADV
ftr-325	1783	2	,	,	PUNCT
ftr-325	1783	3	the	the	DET
ftr-325	1783	4	amended	amend	VERB
ftr-325	1783	5	regulations	regulation	NOUN
ftr-325	1783	6	eliminate	eliminate	VERB
ftr-325	1783	7	the	the	DET
ftr-325	1783	8	requirement	requirement	NOUN
ftr-325	1783	9	in	in	ADP
ftr-325	1783	10	the	the	DET
ftr-325	1783	11	prior	prior	ADJ
ftr-325	1783	12	regulations	regulation	NOUN
ftr-325	1783	13	that	that	PRON
ftr-325	1783	14	to	to	PART
ftr-325	1783	15	be	be	AUX
ftr-325	1783	16	excludable	excludable	ADJ
ftr-325	1783	17	under	under	ADP
ftr-325	1783	18	§	§	PROPN
ftr-325	1783	19	104(a)(2	104(a)(2	NUM
ftr-325	1783	20	)	)	PUNCT
ftr-325	1783	21	the	the	DET
ftr-325	1783	22	damages	damage	NOUN
ftr-325	1783	23	must	must	AUX
ftr-325	1783	24	have	have	AUX
ftr-325	1783	25	been	be	AUX
ftr-325	1783	26	―based	―base	VERB
ftr-325	1783	27	upon	upon	SCONJ
ftr-325	1783	28	tort	tort	NOUN
ftr-325	1783	29	or	or	CCONJ
ftr-325	1783	30	tort	tort	NOUN
ftr-325	1783	31	type	type	NOUN
ftr-325	1783	32	rights.‖	rights.‖	NOUN
ftr-325	1783	33	thus	thus	ADV
ftr-325	1783	34	,	,	PUNCT
ftr-325	1783	35	damages	damage	NOUN
ftr-325	1783	36	for	for	ADP
ftr-325	1783	37	physical	physical	ADJ
ftr-325	1783	38	injuries	injury	NOUN
ftr-325	1783	39	may	may	AUX
ftr-325	1783	40	qualify	qualify	VERB
ftr-325	1783	41	for	for	ADP
ftr-325	1783	42	exclusion	exclusion	NOUN
ftr-325	1783	43	under	under	ADP
ftr-325	1783	44	§	§	PROPN
ftr-325	1783	45	104(a)(2	104(a)(2	NUM
ftr-325	1783	46	)	)	PUNCT
ftr-325	1783	47	even	even	ADV
ftr-325	1783	48	though	though	SCONJ
ftr-325	1783	49	the	the	DET
ftr-325	1783	50	injury	injury	NOUN
ftr-325	1783	51	giving	give	VERB
ftr-325	1783	52	rise	rise	NOUN
ftr-325	1783	53	to	to	ADP
ftr-325	1783	54	the	the	DET
ftr-325	1783	55	damages	damage	NOUN
ftr-325	1783	56	is	be	AUX
ftr-325	1783	57	not	not	PART
ftr-325	1783	58	defined	define	VERB
ftr-325	1783	59	as	as	ADP
ftr-325	1783	60	a	a	DET
ftr-325	1783	61	tort	tort	NOUN
ftr-325	1783	62	under	under	ADP
ftr-325	1783	63	state	state	NOUN
ftr-325	1783	64	or	or	CCONJ
ftr-325	1783	65	common	common	ADJ
ftr-325	1783	66	law	law	NOUN
ftr-325	1783	67	.	.	PUNCT
ftr-325	1784	1	the	the	DET
ftr-325	1784	2	reason	reason	NOUN
ftr-325	1784	3	for	for	ADP
ftr-325	1784	4	the	the	DET
ftr-325	1784	5	change	change	NOUN
ftr-325	1784	6	was	be	AUX
ftr-325	1784	7	the	the	DET
ftr-325	1784	8	treasury	treasury	NOUN
ftr-325	1784	9	department‘s	department‘s	NOUN
ftr-325	1784	10	concern	concern	NOUN
ftr-325	1784	11	that	that	SCONJ
ftr-325	1784	12	the	the	DET
ftr-325	1784	13	supreme	supreme	PROPN
ftr-325	1784	14	court‘s	court‘s	PROPN
ftr-325	1784	15	interpretation	interpretation	NOUN
ftr-325	1784	16	of	of	ADP
ftr-325	1784	17	the	the	DET
ftr-325	1784	18	tort	tort	NOUN
ftr-325	1784	19	type	type	NOUN
ftr-325	1784	20	rights	right	NOUN
ftr-325	1784	21	test	test	NOUN
ftr-325	1784	22	in	in	ADP
ftr-325	1784	23	united	united	PROPN
ftr-325	1784	24	states	states	PROPN
ftr-325	1784	25	v.	v.	ADP
ftr-325	1784	26	burke	burke	PROPN
ftr-325	1784	27	,	,	PUNCT
ftr-325	1784	28	504	504	NUM
ftr-325	1784	29	u.s	u.s	PROPN
ftr-325	1784	30	.	.	PROPN
ftr-325	1784	31	229	229	NUM
ftr-325	1784	32	(	(	PUNCT
ftr-325	1784	33	1992	1992	NUM
ftr-325	1784	34	)	)	PUNCT
ftr-325	1784	35	,	,	PUNCT
ftr-325	1784	36	limiting	limit	VERB
ftr-325	1784	37	the	the	DET
ftr-325	1784	38	§	§	PROPN
ftr-325	1784	39	104(a)(2	104(a)(2	NUM
ftr-325	1784	40	)	)	PUNCT
ftr-325	1784	41	exclusion	exclusion	NOUN
ftr-325	1784	42	to	to	ADP
ftr-325	1784	43	damages	damage	NOUN
ftr-325	1784	44	for	for	ADP
ftr-325	1784	45	personal	personal	ADJ
ftr-325	1784	46	injuries	injury	NOUN
ftr-325	1784	47	for	for	ADP
ftr-325	1784	48	which	which	PRON
ftr-325	1784	49	the	the	DET
ftr-325	1784	50	full	full	ADJ
ftr-325	1784	51	range	range	NOUN
ftr-325	1784	52	of	of	ADP
ftr-325	1784	53	tort	tort	NOUN
ftr-325	1784	54	-	-	PUNCT
ftr-325	1784	55	type	type	NOUN
ftr-325	1784	56	remedies	remedy	NOUN
ftr-325	1784	57	is	be	AUX
ftr-325	1784	58	available	available	ADJ
ftr-325	1784	59	,	,	PUNCT
ftr-325	1784	60	could	could	AUX
ftr-325	1784	61	588	588	NUM
ftr-325	1784	62	florida	florida	PROPN
ftr-325	1784	63	tax	tax	NOUN
ftr-325	1784	64	review	review	NOUN
ftr-325	1784	65	[	[	X
ftr-325	1784	66	vol	vol	NOUN
ftr-325	1784	67	.	.	PUNCT
ftr-325	1784	68	13:10	13:10	NUM
ftr-325	1784	69	preclude	preclude	VERB
ftr-325	1784	70	an	an	DET
ftr-325	1784	71	exclusion	exclusion	NOUN
ftr-325	1784	72	under	under	ADP
ftr-325	1784	73	§	§	PROPN
ftr-325	1784	74	104(a)(2	104(a)(2	NUM
ftr-325	1784	75	)	)	PUNCT
ftr-325	1784	76	for	for	ADP
ftr-325	1784	77	redress	redress	NOUN
ftr-325	1784	78	of	of	ADP
ftr-325	1784	79	physical	physical	ADJ
ftr-325	1784	80	personal	personal	ADJ
ftr-325	1784	81	injuries	injury	NOUN
ftr-325	1784	82	under	under	ADP
ftr-325	1784	83	a	a	DET
ftr-325	1784	84	―no	―no	NUM
ftr-325	1784	85	-	-	PUNCT
ftr-325	1784	86	fault‖	fault‖	PROPN
ftr-325	1784	87	statute	statute	NOUN
ftr-325	1784	88	that	that	PRON
ftr-325	1784	89	does	do	AUX
ftr-325	1784	90	not	not	PART
ftr-325	1784	91	provide	provide	VERB
ftr-325	1784	92	traditional	traditional	ADJ
ftr-325	1784	93	tort	tort	NOUN
ftr-325	1784	94	-	-	PUNCT
ftr-325	1784	95	type	type	NOUN
ftr-325	1784	96	remedies	remedy	NOUN
ftr-325	1784	97	.	.	PUNCT
ftr-325	1785	1			PRON
ftr-325	1785	2	taxpayers	taxpayer	NOUN
ftr-325	1785	3	may	may	AUX
ftr-325	1785	4	apply	apply	VERB
ftr-325	1785	5	the	the	DET
ftr-325	1785	6	amended	amend	VERB
ftr-325	1785	7	regulations	regulation	NOUN
ftr-325	1785	8	to	to	ADP
ftr-325	1785	9	amounts	amount	NOUN
ftr-325	1785	10	paid	pay	VERB
ftr-325	1785	11	pursuant	pursuant	ADV
ftr-325	1785	12	to	to	ADP
ftr-325	1785	13	a	a	DET
ftr-325	1785	14	written	write	VERB
ftr-325	1785	15	binding	bind	VERB
ftr-325	1785	16	agreement	agreement	NOUN
ftr-325	1785	17	,	,	PUNCT
ftr-325	1785	18	court	court	NOUN
ftr-325	1785	19	decree	decree	NOUN
ftr-325	1785	20	,	,	PUNCT
ftr-325	1785	21	or	or	CCONJ
ftr-325	1785	22	mediation	mediation	NOUN
ftr-325	1785	23	award	award	NOUN
ftr-325	1785	24	entered	enter	VERB
ftr-325	1785	25	into	into	ADP
ftr-325	1785	26	or	or	CCONJ
ftr-325	1785	27	issued	issue	VERB
ftr-325	1785	28	after	after	ADP
ftr-325	1785	29	9/13/95	9/13/95	NUM
ftr-325	1785	30	and	and	CCONJ
ftr-325	1785	31	received	receive	VERB
ftr-325	1785	32	after	after	ADP
ftr-325	1785	33	8/20/96	8/20/96	NUM
ftr-325	1785	34	.	.	PROPN
ftr-325	1785	35	2	2	NUM
ftr-325	1785	36	.	.	X
ftr-325	1785	37	compensation	compensation	NOUN
ftr-325	1785	38	to	to	ADP
ftr-325	1785	39	victims	victim	NOUN
ftr-325	1785	40	of	of	ADP
ftr-325	1785	41	human	human	ADJ
ftr-325	1785	42	trafficking	trafficking	NOUN
ftr-325	1785	43	is	be	AUX
ftr-325	1785	44	tax	tax	NOUN
ftr-325	1785	45	-	-	PUNCT
ftr-325	1785	46	free	free	ADJ
ftr-325	1785	47	.	.	PUNCT
ftr-325	1786	1	the	the	DET
ftr-325	1786	2	irs	irs	PROPN
ftr-325	1786	3	would	would	AUX
ftr-325	1786	4	have	have	AUX
ftr-325	1786	5	been	be	AUX
ftr-325	1786	6	pilloried	pillory	VERB
ftr-325	1786	7	if	if	SCONJ
ftr-325	1786	8	it	it	PRON
ftr-325	1786	9	had	have	AUX
ftr-325	1786	10	ruled	rule	VERB
ftr-325	1786	11	the	the	DET
ftr-325	1786	12	other	other	ADJ
ftr-325	1786	13	way	way	NOUN
ftr-325	1786	14	.	.	PUNCT
ftr-325	1787	1	notice	notice	VERB
ftr-325	1787	2	2012	2012	NUM
ftr-325	1787	3	-	-	SYM
ftr-325	1787	4	12	12	NUM
ftr-325	1787	5	,	,	PUNCT
ftr-325	1787	6	2012	2012	NUM
ftr-325	1787	7	-	-	SYM
ftr-325	1787	8	6	6	NUM
ftr-325	1787	9	i.r.b	i.r.b	NOUN
ftr-325	1787	10	.	.	PUNCT
ftr-325	1788	1	365	365	NUM
ftr-325	1788	2	(	(	PUNCT
ftr-325	1788	3	1/19/12	1/19/12	NUM
ftr-325	1788	4	)	)	PUNCT
ftr-325	1788	5	.	.	PUNCT
ftr-325	1789	1	mandatory	mandatory	ADJ
ftr-325	1789	2	restitution	restitution	NOUN
ftr-325	1789	3	payments	payment	NOUN
ftr-325	1789	4	awarded	award	VERB
ftr-325	1789	5	under	under	ADP
ftr-325	1789	6	18	18	NUM
ftr-325	1789	7	u.s.c	u.s.c	ADJ
ftr-325	1789	8	.	.	PUNCT
ftr-325	1790	1	§	§	PROPN
ftr-325	1790	2	1593	1593	NUM
ftr-325	1790	3	,	,	PUNCT
ftr-325	1790	4	which	which	PRON
ftr-325	1790	5	criminalizes	criminalize	VERB
ftr-325	1790	6	(	(	PUNCT
ftr-325	1790	7	1	1	X
ftr-325	1790	8	)	)	PUNCT
ftr-325	1790	9	holding	hold	VERB
ftr-325	1790	10	a	a	DET
ftr-325	1790	11	person	person	NOUN
ftr-325	1790	12	to	to	ADP
ftr-325	1790	13	a	a	DET
ftr-325	1790	14	condition	condition	NOUN
ftr-325	1790	15	of	of	ADP
ftr-325	1790	16	peonage	peonage	NOUN
ftr-325	1790	17	;	;	PUNCT
ftr-325	1790	18	(	(	PUNCT
ftr-325	1790	19	2	2	X
ftr-325	1790	20	)	)	PUNCT
ftr-325	1790	21	kidnapping	kidnapping	NOUN
ftr-325	1790	22	or	or	CCONJ
ftr-325	1790	23	carrying	carry	VERB
ftr-325	1790	24	away	away	ADP
ftr-325	1790	25	a	a	DET
ftr-325	1790	26	person	person	NOUN
ftr-325	1790	27	to	to	PART
ftr-325	1790	28	sell	sell	VERB
ftr-325	1790	29	the	the	DET
ftr-325	1790	30	person	person	NOUN
ftr-325	1790	31	into	into	ADP
ftr-325	1790	32	involuntary	involuntary	ADJ
ftr-325	1790	33	servitude	servitude	NOUN
ftr-325	1790	34	or	or	CCONJ
ftr-325	1790	35	to	to	PART
ftr-325	1790	36	be	be	AUX
ftr-325	1790	37	held	hold	VERB
ftr-325	1790	38	as	as	ADP
ftr-325	1790	39	a	a	DET
ftr-325	1790	40	slave	slave	NOUN
ftr-325	1790	41	,	,	PUNCT
ftr-325	1790	42	(	(	PUNCT
ftr-325	1790	43	3	3	X
ftr-325	1790	44	)	)	PUNCT
ftr-325	1790	45	providing	provide	VERB
ftr-325	1790	46	or	or	CCONJ
ftr-325	1790	47	obtaining	obtain	VERB
ftr-325	1790	48	a	a	DET
ftr-325	1790	49	person‘s	person‘s	PROPN
ftr-325	1790	50	services	service	NOUN
ftr-325	1790	51	or	or	CCONJ
ftr-325	1790	52	labor	labor	NOUN
ftr-325	1790	53	by	by	ADP
ftr-325	1790	54	actual	actual	ADJ
ftr-325	1790	55	or	or	CCONJ
ftr-325	1790	56	threatened	threaten	VERB
ftr-325	1790	57	use	use	NOUN
ftr-325	1790	58	of	of	ADP
ftr-325	1790	59	certain	certain	ADJ
ftr-325	1790	60	means	mean	NOUN
ftr-325	1790	61	including	include	VERB
ftr-325	1790	62	force	force	NOUN
ftr-325	1790	63	,	,	PUNCT
ftr-325	1790	64	physical	physical	ADJ
ftr-325	1790	65	restraint	restraint	NOUN
ftr-325	1790	66	,	,	PUNCT
ftr-325	1790	67	serious	serious	ADJ
ftr-325	1790	68	harm	harm	NOUN
ftr-325	1790	69	,	,	PUNCT
ftr-325	1790	70	and	and	CCONJ
ftr-325	1790	71	abuse	abuse	NOUN
ftr-325	1790	72	of	of	ADP
ftr-325	1790	73	legal	legal	ADJ
ftr-325	1790	74	process	process	NOUN
ftr-325	1790	75	,	,	PUNCT
ftr-325	1790	76	and	and	CCONJ
ftr-325	1790	77	(	(	PUNCT
ftr-325	1790	78	4	4	X
ftr-325	1790	79	)	)	PUNCT
ftr-325	1790	80	sex	sex	NOUN
ftr-325	1790	81	trafficking	trafficking	NOUN
ftr-325	1790	82	of	of	ADP
ftr-325	1790	83	children	child	NOUN
ftr-325	1790	84	or	or	CCONJ
ftr-325	1790	85	by	by	ADP
ftr-325	1790	86	force	force	NOUN
ftr-325	1790	87	,	,	PUNCT
ftr-325	1790	88	fraud	fraud	NOUN
ftr-325	1790	89	,	,	PUNCT
ftr-325	1790	90	or	or	CCONJ
ftr-325	1790	91	coercion	coercion	NOUN
ftr-325	1790	92	,	,	PUNCT
ftr-325	1790	93	are	be	AUX
ftr-325	1790	94	excluded	exclude	VERB
ftr-325	1790	95	from	from	ADP
ftr-325	1790	96	gross	gross	ADJ
ftr-325	1790	97	income	income	NOUN
ftr-325	1790	98	.	.	PUNCT
ftr-325	1791	1	3	3	X
ftr-325	1791	2	.	.	X
ftr-325	1791	3	it	it	PRON
ftr-325	1791	4	pays	pay	VERB
ftr-325	1791	5	really	really	ADV
ftr-325	1791	6	big	big	ADJ
ftr-325	1791	7	tax	tax	NOUN
ftr-325	1791	8	benefits	benefit	NOUN
ftr-325	1791	9	to	to	PART
ftr-325	1791	10	run	run	VERB
ftr-325	1791	11	your	your	PRON
ftr-325	1791	12	own	own	ADJ
ftr-325	1791	13	church	church	NOUN
ftr-325	1791	14	and	and	CCONJ
ftr-325	1791	15	give	give	VERB
ftr-325	1791	16	yourself	yourself	PRON
ftr-325	1791	17	two	two	NUM
ftr-325	1791	18	parsonage	parsonage	NOUN
ftr-325	1791	19	allowances	allowance	NOUN
ftr-325	1791	20	.	.	PUNCT
ftr-325	1792	1	driscoll	driscoll	PROPN
ftr-325	1792	2	v.	v.	PROPN
ftr-325	1792	3	commissioner	commissioner	PROPN
ftr-325	1792	4	,	,	PUNCT
ftr-325	1792	5	135	135	NUM
ftr-325	1792	6	t.c	t.c	PROPN
ftr-325	1792	7	.	.	PROPN
ftr-325	1792	8	557	557	NUM
ftr-325	1792	9	(	(	PUNCT
ftr-325	1792	10	12/14/10	12/14/10	NUM
ftr-325	1792	11	)	)	PUNCT
ftr-325	1792	12	(	(	PUNCT
ftr-325	1792	13	reviewed	review	VERB
ftr-325	1792	14	,	,	PUNCT
ftr-325	1792	15	4	4	NUM
ftr-325	1792	16	-	-	SYM
ftr-325	1792	17	4	4	NUM
ftr-325	1792	18	-	-	SYM
ftr-325	1792	19	6	6	NUM
ftr-325	1792	20	)	)	PUNCT
ftr-325	1792	21	.	.	PUNCT
ftr-325	1793	1	the	the	DET
ftr-325	1793	2	taxpayer	taxpayer	NOUN
ftr-325	1793	3	(	(	PUNCT
ftr-325	1793	4	phillip	phillip	NOUN
ftr-325	1793	5	driscoll	driscoll	PROPN
ftr-325	1793	6	)	)	PUNCT
ftr-325	1793	7	received	receive	VERB
ftr-325	1793	8	a	a	DET
ftr-325	1793	9	parsonage	parsonage	NOUN
ftr-325	1793	10	allowance	allowance	NOUN
ftr-325	1793	11	from	from	ADP
ftr-325	1793	12	mighty	mighty	ADJ
ftr-325	1793	13	horn	horn	NOUN
ftr-325	1793	14	ministries	ministry	NOUN
ftr-325	1793	15	,	,	PUNCT
ftr-325	1793	16	inc	inc	PROPN
ftr-325	1793	17	.	.	PROPN
ftr-325	1793	18	,	,	PUNCT
ftr-325	1793	19	later	later	ADV
ftr-325	1793	20	known	know	VERB
ftr-325	1793	21	as	as	ADP
ftr-325	1793	22	phil	phil	PROPN
ftr-325	1793	23	driscoll	driscoll	PROPN
ftr-325	1793	24	ministries	ministries	PROPN
ftr-325	1793	25	,	,	PUNCT
ftr-325	1793	26	inc	inc	PROPN
ftr-325	1793	27	.	.	PROPN
ftr-325	1793	28	,	,	PUNCT
ftr-325	1793	29	that	that	PRON
ftr-325	1793	30	was	be	AUX
ftr-325	1793	31	applied	apply	VERB
ftr-325	1793	32	to	to	ADP
ftr-325	1793	33	the	the	DET
ftr-325	1793	34	acquisition	acquisition	NOUN
ftr-325	1793	35	and	and	CCONJ
ftr-325	1793	36	maintenance	maintenance	NOUN
ftr-325	1793	37	of	of	ADP
ftr-325	1793	38	not	not	PART
ftr-325	1793	39	only	only	ADV
ftr-325	1793	40	a	a	DET
ftr-325	1793	41	principal	principal	ADJ
ftr-325	1793	42	residence	residence	NOUN
ftr-325	1793	43	but	but	CCONJ
ftr-325	1793	44	also	also	ADV
ftr-325	1793	45	a	a	DET
ftr-325	1793	46	second	second	ADJ
ftr-325	1793	47	home	home	NOUN
ftr-325	1793	48	—	—	PUNCT
ftr-325	1793	49	a	a	DET
ftr-325	1793	50	vacation	vacation	NOUN
ftr-325	1793	51	residence	residence	NOUN
ftr-325	1793	52	.	.	PUNCT
ftr-325	1794	1	the	the	DET
ftr-325	1794	2	irs	irs	PROPN
ftr-325	1794	3	disallowed	disallow	VERB
ftr-325	1794	4	a	a	DET
ftr-325	1794	5	§	§	PROPN
ftr-325	1794	6	107	107	NUM
ftr-325	1794	7	exclusion	exclusion	NOUN
ftr-325	1794	8	for	for	ADP
ftr-325	1794	9	the	the	DET
ftr-325	1794	10	portion	portion	NOUN
ftr-325	1794	11	of	of	ADP
ftr-325	1794	12	the	the	DET
ftr-325	1794	13	parsonage	parsonage	NOUN
ftr-325	1794	14	allowance	allowance	NOUN
ftr-325	1794	15	received	receive	VERB
ftr-325	1794	16	with	with	ADP
ftr-325	1794	17	respect	respect	NOUN
ftr-325	1794	18	to	to	ADP
ftr-325	1794	19	the	the	DET
ftr-325	1794	20	second	second	ADJ
ftr-325	1794	21	home	home	NOUN
ftr-325	1794	22	—	—	PUNCT
ftr-325	1794	23	for	for	ADP
ftr-325	1794	24	four	four	NUM
ftr-325	1794	25	years	year	NOUN
ftr-325	1794	26	amounts	amount	NOUN
ftr-325	1794	27	totaled	total	VERB
ftr-325	1794	28	over	over	ADP
ftr-325	1794	29	$	$	SYM
ftr-325	1794	30	400,000	400,000	NUM
ftr-325	1794	31	—	—	PUNCT
ftr-325	1794	32	on	on	ADP
ftr-325	1794	33	the	the	DET
ftr-325	1794	34	grounds	ground	NOUN
ftr-325	1794	35	that	that	SCONJ
ftr-325	1794	36	§	§	PROPN
ftr-325	1794	37	107(a	107(a	PROPN
ftr-325	1794	38	)	)	PUNCT
ftr-325	1794	39	refers	refer	VERB
ftr-325	1794	40	to	to	ADP
ftr-325	1794	41	―a	―a	PROPN
ftr-325	1794	42	home‖	home‖	PROPN
ftr-325	1794	43	and	and	CCONJ
ftr-325	1794	44	that	that	SCONJ
ftr-325	1794	45	the	the	DET
ftr-325	1794	46	legislative	legislative	ADJ
ftr-325	1794	47	history	history	NOUN
ftr-325	1794	48	limited	limit	VERB
ftr-325	1794	49	the	the	DET
ftr-325	1794	50	§	§	PROPN
ftr-325	1794	51	107	107	NUM
ftr-325	1794	52	exclusion	exclusion	NOUN
ftr-325	1794	53	to	to	ADP
ftr-325	1794	54	only	only	ADV
ftr-325	1794	55	one	one	NUM
ftr-325	1794	56	home	home	NOUN
ftr-325	1794	57	.	.	PUNCT
ftr-325	1795	1	the	the	DET
ftr-325	1795	2	tax	tax	NOUN
ftr-325	1795	3	court	court	NOUN
ftr-325	1795	4	majority	majority	NOUN
ftr-325	1795	5	,	,	PUNCT
ftr-325	1795	6	in	in	ADP
ftr-325	1795	7	an	an	DET
ftr-325	1795	8	opinion	opinion	NOUN
ftr-325	1795	9	by	by	ADP
ftr-325	1795	10	judge	judge	NOUN
ftr-325	1795	11	chiechi	chiechi	PROPN
ftr-325	1795	12	(	(	PUNCT
ftr-325	1795	13	in	in	ADP
ftr-325	1795	14	which	which	PRON
ftr-325	1795	15	four	four	NUM
ftr-325	1795	16	judges	judge	NOUN
ftr-325	1795	17	joined	join	VERB
ftr-325	1795	18	)	)	PUNCT
ftr-325	1795	19	,	,	PUNCT
ftr-325	1795	20	with	with	ADP
ftr-325	1795	21	four	four	NUM
ftr-325	1795	22	concurrences	concurrence	NOUN
ftr-325	1795	23	,	,	PUNCT
ftr-325	1795	24	rejected	reject	VERB
ftr-325	1795	25	the	the	DET
ftr-325	1795	26	irs‘s	irs‘s	NOUN
ftr-325	1795	27	argument	argument	NOUN
ftr-325	1795	28	,	,	PUNCT
ftr-325	1795	29	stating	state	VERB
ftr-325	1795	30	―[w]e	―[w]e	NOUN
ftr-325	1795	31	find	find	VERB
ftr-325	1795	32	nothing	nothing	PRON
ftr-325	1795	33	in	in	ADP
ftr-325	1795	34	section	section	NOUN
ftr-325	1795	35	107	107	NUM
ftr-325	1795	36	,	,	PUNCT
ftr-325	1795	37	its	its	PRON
ftr-325	1795	38	legislative	legislative	ADJ
ftr-325	1795	39	history	history	NOUN
ftr-325	1795	40	,	,	PUNCT
ftr-325	1795	41	or	or	CCONJ
ftr-325	1795	42	the	the	DET
ftr-325	1795	43	regulations	regulation	NOUN
ftr-325	1795	44	under	under	ADP
ftr-325	1795	45	section	section	NOUN
ftr-325	1795	46	107	107	NUM
ftr-325	1795	47	,	,	PUNCT
ftr-325	1795	48	which	which	PRON
ftr-325	1795	49	,	,	PUNCT
ftr-325	1795	50	as	as	SCONJ
ftr-325	1795	51	respondent	respondent	NOUN
ftr-325	1795	52	points	point	VERB
ftr-325	1795	53	out	out	ADP
ftr-325	1795	54	,	,	PUNCT
ftr-325	1795	55	all	all	PRON
ftr-325	1795	56	use	use	VERB
ftr-325	1795	57	the	the	DET
ftr-325	1795	58	phrase	phrase	NOUN
ftr-325	1795	59	‗a	‗a	NOUN
ftr-325	1795	60	home	home	NOUN
ftr-325	1795	61	,	,	PUNCT
ftr-325	1795	62	‘	'	PUNCT
ftr-325	1795	63	that	that	PRON
ftr-325	1795	64	allows	allow	VERB
ftr-325	1795	65	,	,	PUNCT
ftr-325	1795	66	let	let	VERB
ftr-325	1795	67	alone	alone	ADV
ftr-325	1795	68	requires	require	VERB
ftr-325	1795	69	,	,	PUNCT
ftr-325	1795	70	respondent	respondent	NOUN
ftr-325	1795	71	,	,	PUNCT
ftr-325	1795	72	or	or	CCONJ
ftr-325	1795	73	us	we	PRON
ftr-325	1795	74	,	,	PUNCT
ftr-325	1795	75	to	to	PART
ftr-325	1795	76	rewrite	rewrite	VERB
ftr-325	1795	77	that	that	DET
ftr-325	1795	78	phrase	phrase	NOUN
ftr-325	1795	79	in	in	ADP
ftr-325	1795	80	section	section	NOUN
ftr-325	1795	81	107.‖	107.‖	NUM
ftr-325	1795	82	the	the	DET
ftr-325	1795	83	opinion	opinion	NOUN
ftr-325	1795	84	pointed	point	VERB
ftr-325	1795	85	to	to	ADP
ftr-325	1795	86	§	§	PROPN
ftr-325	1795	87	7701(p)(1	7701(p)(1	NOUN
ftr-325	1795	88	)	)	PUNCT
ftr-325	1796	1	[	[	X
ftr-325	1796	2	(	(	PUNCT
ftr-325	1796	3	m)(1	m)(1	NUM
ftr-325	1796	4	)	)	PUNCT
ftr-325	1796	5	for	for	ADP
ftr-325	1796	6	the	the	DET
ftr-325	1796	7	years	year	NOUN
ftr-325	1796	8	at	at	ADP
ftr-325	1796	9	issue	issue	NOUN
ftr-325	1796	10	)	)	PUNCT
ftr-325	1796	11	]	]	PUNCT
ftr-325	1796	12	,	,	PUNCT
ftr-325	1796	13	which	which	PRON
ftr-325	1796	14	refers	refer	VERB
ftr-325	1796	15	to	to	ADP
ftr-325	1796	16	the	the	DET
ftr-325	1796	17	definition	definition	NOUN
ftr-325	1796	18	in	in	ADP
ftr-325	1796	19	1	1	NUM
ftr-325	1796	20	u.s.c	u.s.c	ADJ
ftr-325	1796	21	.	.	PUNCT
ftr-325	1797	1	§	§	PROPN
ftr-325	1797	2	1	1	NUM
ftr-325	1797	3	that	that	PRON
ftr-325	1797	4	provides	provide	VERB
ftr-325	1797	5	that	that	SCONJ
ftr-325	1797	6	in	in	ADP
ftr-325	1797	7	interpreting	interpret	VERB
ftr-325	1797	8	the	the	DET
ftr-325	1797	9	united	united	PROPN
ftr-325	1797	10	states	states	PROPN
ftr-325	1797	11	code	code	PROPN
ftr-325	1797	12	,	,	PUNCT
ftr-325	1797	13	the	the	DET
ftr-325	1797	14	singular	singular	NOUN
ftr-325	1797	15	includes	include	VERB
ftr-325	1797	16	the	the	DET
ftr-325	1797	17	plural	plural	NOUN
ftr-325	1797	18	,	,	PUNCT
ftr-325	1797	19	unless	unless	SCONJ
ftr-325	1797	20	the	the	DET
ftr-325	1797	21	context	context	NOUN
ftr-325	1797	22	indicates	indicate	VERB
ftr-325	1797	23	otherwise	otherwise	ADV
ftr-325	1797	24	.	.	PUNCT
ftr-325	1798	1			PROPN
ftr-325	1798	2	judge	judge	PROPN
ftr-325	1798	3	gustafson	gustafson	PROPN
ftr-325	1798	4	,	,	PUNCT
ftr-325	1798	5	joined	join	VERB
ftr-325	1798	6	by	by	ADP
ftr-325	1798	7	five	five	NUM
ftr-325	1798	8	other	other	ADJ
ftr-325	1798	9	judges	judge	NOUN
ftr-325	1798	10	,	,	PUNCT
ftr-325	1798	11	dissented	dissent	VERB
ftr-325	1798	12	,	,	PUNCT
ftr-325	1798	13	on	on	ADP
ftr-325	1798	14	the	the	DET
ftr-325	1798	15	grounds	ground	NOUN
ftr-325	1798	16	that	that	SCONJ
ftr-325	1798	17	exclusions	exclusion	NOUN
ftr-325	1798	18	should	should	AUX
ftr-325	1798	19	be	be	AUX
ftr-325	1798	20	interpreted	interpret	VERB
ftr-325	1798	21	narrowly	narrowly	ADV
ftr-325	1798	22	,	,	PUNCT
ftr-325	1798	23	and	and	CCONJ
ftr-325	1798	24	―[t]he	―[t]he	ADJ
ftr-325	1798	25	chance	chance	NOUN
ftr-325	1798	26	that	that	SCONJ
ftr-325	1798	27	congress	congress	PROPN
ftr-325	1798	28	in	in	ADP
ftr-325	1798	29	1954	1954	NUM
ftr-325	1798	30	thought	think	VERB
ftr-325	1798	31	it	it	PRON
ftr-325	1798	32	was	be	AUX
ftr-325	1798	33	permitting	permit	VERB
ftr-325	1798	34	the	the	DET
ftr-325	1798	35	exclusion	exclusion	NOUN
ftr-325	1798	36	of	of	ADP
ftr-325	1798	37	multiple	multiple	ADJ
ftr-325	1798	38	parsonage	parsonage	NOUN
ftr-325	1798	39	allowances	allowance	NOUN
ftr-325	1798	40	seems	seem	VERB
ftr-325	1798	41	remote.‖	remote.‖	NOUN
ftr-325	1798	42	2013	2013	NUM
ftr-325	1798	43	]	]	PUNCT
ftr-325	1798	44	recent	recent	ADJ
ftr-325	1798	45	developments	development	NOUN
ftr-325	1798	46	in	in	ADP
ftr-325	1798	47	federal	federal	ADJ
ftr-325	1798	48	income	income	NOUN
ftr-325	1798	49	taxation	taxation	NOUN
ftr-325	1798	50	589	589	NUM
ftr-325	1798	51	a.	a.	NOUN
ftr-325	1798	52	reversed	reverse	VERB
ftr-325	1798	53	and	and	CCONJ
ftr-325	1798	54	remanded	remand	VERB
ftr-325	1798	55	.	.	PUNCT
ftr-325	1799	1	a	a	DET
ftr-325	1799	2	home	home	NOUN
ftr-325	1799	3	means	mean	VERB
ftr-325	1799	4	only	only	ADV
ftr-325	1799	5	one	one	NUM
ftr-325	1799	6	home	home	NOUN
ftr-325	1799	7	.	.	PUNCT
ftr-325	1800	1	commissioner	commissioner	PROPN
ftr-325	1800	2	v.	v.	PROPN
ftr-325	1800	3	driscoll	driscoll	PROPN
ftr-325	1800	4	,	,	PUNCT
ftr-325	1800	5	669	669	NUM
ftr-325	1800	6	f.3d	f.3d	NUM
ftr-325	1800	7	1309	1309	NUM
ftr-325	1800	8	(	(	PUNCT
ftr-325	1800	9	11th	11th	ADJ
ftr-325	1800	10	cir	cir	NOUN
ftr-325	1800	11	.	.	PUNCT
ftr-325	1800	12	2/8/12	2/8/12	NUM
ftr-325	1800	13	)	)	PUNCT
ftr-325	1800	14	.	.	PUNCT
ftr-325	1801	1	in	in	ADP
ftr-325	1801	2	a	a	DET
ftr-325	1801	3	per	per	X
ftr-325	1801	4	curiam	curiam	NOUN
ftr-325	1801	5	opinion	opinion	NOUN
ftr-325	1801	6	,	,	PUNCT
ftr-325	1801	7	the	the	DET
ftr-325	1801	8	eleventh	eleventh	ADJ
ftr-325	1801	9	circuit	circuit	NOUN
ftr-325	1801	10	held	hold	VERB
ftr-325	1801	11	that	that	SCONJ
ftr-325	1801	12	the	the	DET
ftr-325	1801	13	rental	rental	ADJ
ftr-325	1801	14	allowance	allowance	NOUN
ftr-325	1801	15	taxpayers	taxpayer	NOUN
ftr-325	1801	16	received	receive	VERB
ftr-325	1801	17	for	for	ADP
ftr-325	1801	18	their	their	PRON
ftr-325	1801	19	second	second	ADJ
ftr-325	1801	20	house	house	NOUN
ftr-325	1801	21	was	be	AUX
ftr-325	1801	22	not	not	PART
ftr-325	1801	23	excluded	exclude	VERB
ftr-325	1801	24	from	from	ADP
ftr-325	1801	25	income	income	NOUN
ftr-325	1801	26	under	under	ADP
ftr-325	1801	27	§	§	PROPN
ftr-325	1801	28	107(2	107(2	NUM
ftr-325	1801	29	)	)	PUNCT
ftr-325	1801	30	because	because	SCONJ
ftr-325	1801	31	the	the	DET
ftr-325	1801	32	proposition	proposition	NOUN
ftr-325	1801	33	that	that	SCONJ
ftr-325	1801	34	singular	singular	ADJ
ftr-325	1801	35	terms	term	NOUN
ftr-325	1801	36	also	also	ADV
ftr-325	1801	37	include	include	VERB
ftr-325	1801	38	their	their	PRON
ftr-325	1801	39	plural	plural	ADJ
ftr-325	1801	40	terms	term	NOUN
ftr-325	1801	41	,	,	PUNCT
ftr-325	1801	42	contained	contain	VERB
ftr-325	1801	43	in	in	ADP
ftr-325	1801	44	the	the	DET
ftr-325	1801	45	dictionary	dictionary	ADJ
ftr-325	1801	46	act	act	NOUN
ftr-325	1801	47	,	,	PUNCT
ftr-325	1801	48	1	1	NUM
ftr-325	1801	49	u.s.c	u.s.c	NOUN
ftr-325	1801	50	.	.	PUNCT
ftr-325	1801	51	1	1	NUM
ftr-325	1801	52	,	,	PUNCT
ftr-325	1801	53	does	do	AUX
ftr-325	1801	54	not	not	PART
ftr-325	1801	55	apply	apply	VERB
ftr-325	1801	56	if	if	SCONJ
ftr-325	1801	57	―‗the	―‗the	DET
ftr-325	1801	58	context	context	NOUN
ftr-325	1801	59	indicates	indicate	VERB
ftr-325	1801	60	otherwise‘‖	otherwise‘‖	PROPN
ftr-325	1801	61	and	and	CCONJ
ftr-325	1801	62	the	the	DET
ftr-325	1801	63	use	use	NOUN
ftr-325	1801	64	of	of	ADP
ftr-325	1801	65	―home‖	―home‖	PROPN
ftr-325	1801	66	in	in	ADP
ftr-325	1801	67	§	§	PROPN
ftr-325	1801	68	107(2	107(2	NUM
ftr-325	1801	69	)	)	PUNCT
ftr-325	1801	70	―has	―ha	VERB
ftr-325	1801	71	decidedly	decidedly	ADV
ftr-325	1801	72	singular	singular	ADJ
ftr-325	1801	73	connotations.‖	connotations.‖	VERB
ftr-325	1801	74	4	4	NUM
ftr-325	1801	75	.	.	PUNCT
ftr-325	1802	1	―home‖	―home‖	PRON
ftr-325	1802	2	means	mean	VERB
ftr-325	1802	3	where	where	SCONJ
ftr-325	1802	4	the	the	DET
ftr-325	1802	5	taxpayer	taxpayer	NOUN
ftr-325	1802	6	actually	actually	ADV
ftr-325	1802	7	resides	reside	VERB
ftr-325	1802	8	,	,	PUNCT
ftr-325	1802	9	not	not	PART
ftr-325	1802	10	just	just	ADV
ftr-325	1802	11	any	any	DET
ftr-325	1802	12	old	old	ADJ
ftr-325	1802	13	house	house	NOUN
ftr-325	1802	14	the	the	DET
ftr-325	1802	15	taxpayer	taxpayer	NOUN
ftr-325	1802	16	owns	own	VERB
ftr-325	1802	17	.	.	PUNCT
ftr-325	1803	1	stromme	stromme	PROPN
ftr-325	1803	2	v.	v.	ADP
ftr-325	1803	3	commissioner	commissioner	PROPN
ftr-325	1803	4	,	,	PUNCT
ftr-325	1803	5	138	138	NUM
ftr-325	1803	6	t.c	t.c	PROPN
ftr-325	1803	7	.	.	PUNCT
ftr-325	1804	1	no	no	INTJ
ftr-325	1804	2	.	.	NOUN
ftr-325	1804	3	9	9	NUM
ftr-325	1804	4	(	(	PUNCT
ftr-325	1804	5	3/13/12	3/13/12	NUM
ftr-325	1804	6	)	)	PUNCT
ftr-325	1804	7	.	.	PUNCT
ftr-325	1805	1	section	section	NOUN
ftr-325	1805	2	131	131	NUM
ftr-325	1805	3	provides	provide	VERB
ftr-325	1805	4	an	an	DET
ftr-325	1805	5	exclusion	exclusion	NOUN
ftr-325	1805	6	for	for	ADP
ftr-325	1805	7	certain	certain	ADJ
ftr-325	1805	8	amounts	amount	NOUN
ftr-325	1805	9	paid	pay	VERB
ftr-325	1805	10	by	by	ADP
ftr-325	1805	11	a	a	DET
ftr-325	1805	12	state	state	NOUN
ftr-325	1805	13	or	or	CCONJ
ftr-325	1805	14	local	local	ADJ
ftr-325	1805	15	government	government	NOUN
ftr-325	1805	16	(	(	PUNCT
ftr-325	1805	17	or	or	CCONJ
ftr-325	1805	18	a	a	DET
ftr-325	1805	19	―qualified	―qualifie	VERB
ftr-325	1805	20	foster	foster	ADJ
ftr-325	1805	21	care	care	NOUN
ftr-325	1805	22	placement	placement	NOUN
ftr-325	1805	23	agency‖	agency‖	PROPN
ftr-325	1805	24	)	)	PUNCT
ftr-325	1805	25	to	to	ADP
ftr-325	1805	26	a	a	DET
ftr-325	1805	27	―foster	―foster	NOUN
ftr-325	1805	28	care	care	NOUN
ftr-325	1805	29	provider	provider	NOUN
ftr-325	1805	30	for	for	ADP
ftr-325	1805	31	caring	care	VERB
ftr-325	1805	32	for	for	ADP
ftr-325	1805	33	a	a	DET
ftr-325	1805	34	qualified	qualified	ADJ
ftr-325	1805	35	foster	foster	ADJ
ftr-325	1805	36	individual	individual	NOUN
ftr-325	1805	37	in	in	ADP
ftr-325	1805	38	the	the	DET
ftr-325	1805	39	foster	foster	ADJ
ftr-325	1805	40	care	care	NOUN
ftr-325	1805	41	provider‘s	provider‘s	PROPN
ftr-325	1805	42	home,‖	home,‖	PROPN
ftr-325	1805	43	or	or	CCONJ
ftr-325	1805	44	which	which	PRON
ftr-325	1805	45	is	be	AUX
ftr-325	1805	46	a	a	DET
ftr-325	1805	47	―difficulty	―difficulty	PROPN
ftr-325	1805	48	of	of	ADP
ftr-325	1805	49	care	care	NOUN
ftr-325	1805	50	payment.‖	payment.‖	ADJ
ftr-325	1805	51	the	the	DET
ftr-325	1805	52	taxpayers	taxpayer	NOUN
ftr-325	1805	53	cared	care	VERB
ftr-325	1805	54	for	for	ADP
ftr-325	1805	55	several	several	ADJ
ftr-325	1805	56	developmentally	developmentally	ADV
ftr-325	1805	57	disabled	disabled	ADJ
ftr-325	1805	58	adults	adult	NOUN
ftr-325	1805	59	at	at	ADP
ftr-325	1805	60	a	a	DET
ftr-325	1805	61	home	home	NOUN
ftr-325	1805	62	they	they	PRON
ftr-325	1805	63	owned	own	VERB
ftr-325	1805	64	and	and	CCONJ
ftr-325	1805	65	in	in	ADP
ftr-325	1805	66	which	which	PRON
ftr-325	1805	67	they	they	PRON
ftr-325	1805	68	worked	work	VERB
ftr-325	1805	69	,	,	PUNCT
ftr-325	1805	70	but	but	CCONJ
ftr-325	1805	71	in	in	ADP
ftr-325	1805	72	which	which	PRON
ftr-325	1805	73	they	they	PRON
ftr-325	1805	74	did	do	AUX
ftr-325	1805	75	not	not	PART
ftr-325	1805	76	reside	reside	VERB
ftr-325	1805	77	and	and	CCONJ
ftr-325	1805	78	received	receive	VERB
ftr-325	1805	79	several	several	ADJ
ftr-325	1805	80	hundred	hundred	NUM
ftr-325	1805	81	thousand	thousand	NUM
ftr-325	1805	82	dollars	dollar	NOUN
ftr-325	1805	83	from	from	ADP
ftr-325	1805	84	the	the	DET
ftr-325	1805	85	local	local	ADJ
ftr-325	1805	86	government	government	NOUN
ftr-325	1805	87	.	.	PUNCT
ftr-325	1806	1	the	the	DET
ftr-325	1806	2	tax	tax	NOUN
ftr-325	1806	3	court	court	NOUN
ftr-325	1806	4	(	(	PUNCT
ftr-325	1806	5	judge	judge	NOUN
ftr-325	1806	6	colvin	colvin	PROPN
ftr-325	1806	7	)	)	PUNCT
ftr-325	1806	8	held	hold	VERB
ftr-325	1806	9	that	that	SCONJ
ftr-325	1806	10	§	§	PROPN
ftr-325	1806	11	131	131	NUM
ftr-325	1806	12	did	do	AUX
ftr-325	1806	13	not	not	PART
ftr-325	1806	14	apply	apply	VERB
ftr-325	1806	15	to	to	PART
ftr-325	1806	16	exclude	exclude	VERB
ftr-325	1806	17	payments	payment	NOUN
ftr-325	1806	18	from	from	ADP
ftr-325	1806	19	the	the	DET
ftr-325	1806	20	local	local	ADJ
ftr-325	1806	21	government	government	NOUN
ftr-325	1806	22	to	to	PART
ftr-325	1806	23	provide	provide	VERB
ftr-325	1806	24	foster	foster	ADJ
ftr-325	1806	25	care	care	NOUN
ftr-325	1806	26	,	,	PUNCT
ftr-325	1806	27	because	because	SCONJ
ftr-325	1806	28	§	§	PROPN
ftr-325	1806	29	131	131	NUM
ftr-325	1806	30	applies	apply	VERB
ftr-325	1806	31	only	only	ADV
ftr-325	1806	32	if	if	SCONJ
ftr-325	1806	33	the	the	DET
ftr-325	1806	34	care	care	NOUN
ftr-325	1806	35	is	be	AUX
ftr-325	1806	36	provided	provide	VERB
ftr-325	1806	37	in	in	ADP
ftr-325	1806	38	the	the	DET
ftr-325	1806	39	home	home	NOUN
ftr-325	1806	40	in	in	ADP
ftr-325	1806	41	which	which	PRON
ftr-325	1806	42	the	the	DET
ftr-325	1806	43	taxpayer	taxpayer	NOUN
ftr-325	1806	44	actually	actually	ADV
ftr-325	1806	45	resides	reside	VERB
ftr-325	1806	46	.	.	PUNCT
ftr-325	1807	1	5	5	X
ftr-325	1807	2	.	.	X
ftr-325	1807	3	who	who	PRON
ftr-325	1807	4	ever	ever	ADV
ftr-325	1807	5	heard	hear	VERB
ftr-325	1807	6	of	of	ADP
ftr-325	1807	7	a	a	DET
ftr-325	1807	8	local	local	ADJ
ftr-325	1807	9	real	real	ADJ
ftr-325	1807	10	property	property	NOUN
ftr-325	1807	11	tax	tax	NOUN
ftr-325	1807	12	appraisal	appraisal	NOUN
ftr-325	1807	13	that	that	PRON
ftr-325	1807	14	was	be	AUX
ftr-325	1807	15	anywhere	anywhere	ADV
ftr-325	1807	16	near	near	ADV
ftr-325	1807	17	accurate	accurate	ADJ
ftr-325	1807	18	?	?	PUNCT
ftr-325	1808	1	shepherd	shepherd	PROPN
ftr-325	1808	2	v.	v.	PROPN
ftr-325	1808	3	commissioner	commissioner	PROPN
ftr-325	1808	4	,	,	PUNCT
ftr-325	1808	5	t.c	t.c	PROPN
ftr-325	1808	6	.	.	PROPN
ftr-325	1808	7	memo	memo	NOUN
ftr-325	1808	8	.	.	PUNCT
ftr-325	1809	1	2012	2012	NUM
ftr-325	1809	2	-	-	SYM
ftr-325	1809	3	212	212	NUM
ftr-325	1809	4	(	(	PUNCT
ftr-325	1809	5	7/24/12	7/24/12	NUM
ftr-325	1809	6	)	)	PUNCT
ftr-325	1809	7	.	.	PUNCT
ftr-325	1810	1	the	the	DET
ftr-325	1810	2	taxpayers	taxpayer	NOUN
ftr-325	1810	3	compromised	compromise	VERB
ftr-325	1810	4	a	a	DET
ftr-325	1810	5	consumer	consumer	NOUN
ftr-325	1810	6	credit	credit	NOUN
ftr-325	1810	7	card	card	NOUN
ftr-325	1810	8	debt	debt	NOUN
ftr-325	1810	9	for	for	ADP
ftr-325	1810	10	$	$	SYM
ftr-325	1810	11	4,412	4,412	NUM
ftr-325	1810	12	less	less	ADJ
ftr-325	1810	13	than	than	ADP
ftr-325	1810	14	the	the	DET
ftr-325	1810	15	balance	balance	NOUN
ftr-325	1810	16	and	and	CCONJ
ftr-325	1810	17	claimed	claim	VERB
ftr-325	1810	18	that	that	SCONJ
ftr-325	1810	19	pursuant	pursuant	NOUN
ftr-325	1810	20	to	to	ADP
ftr-325	1810	21	§	§	PROPN
ftr-325	1810	22	108(a)(1)(b	108(a)(1)(b	PROPN
ftr-325	1810	23	)	)	PUNCT
ftr-325	1810	24	none	none	NOUN
ftr-325	1810	25	of	of	ADP
ftr-325	1810	26	the	the	DET
ftr-325	1810	27	cod	cod	NOUN
ftr-325	1810	28	income	income	NOUN
ftr-325	1810	29	should	should	AUX
ftr-325	1810	30	be	be	AUX
ftr-325	1810	31	recognized	recognize	VERB
ftr-325	1810	32	because	because	SCONJ
ftr-325	1810	33	they	they	PRON
ftr-325	1810	34	were	be	AUX
ftr-325	1810	35	insolvent	insolvent	ADJ
ftr-325	1810	36	.	.	PUNCT
ftr-325	1811	1	the	the	DET
ftr-325	1811	2	irs	irs	PROPN
ftr-325	1811	3	and	and	CCONJ
ftr-325	1811	4	taxpayers	taxpayer	NOUN
ftr-325	1811	5	agreed	agree	VERB
ftr-325	1811	6	on	on	ADP
ftr-325	1811	7	the	the	DET
ftr-325	1811	8	amount	amount	NOUN
ftr-325	1811	9	of	of	ADP
ftr-325	1811	10	the	the	DET
ftr-325	1811	11	taxpayers	taxpayer	NOUN
ftr-325	1811	12	‘	‘	PART
ftr-325	1811	13	debts	debt	NOUN
ftr-325	1811	14	and	and	CCONJ
ftr-325	1811	15	the	the	DET
ftr-325	1811	16	value	value	NOUN
ftr-325	1811	17	of	of	ADP
ftr-325	1811	18	all	all	PRON
ftr-325	1811	19	of	of	ADP
ftr-325	1811	20	their	their	PRON
ftr-325	1811	21	property	property	NOUN
ftr-325	1811	22	with	with	ADP
ftr-325	1811	23	three	three	NUM
ftr-325	1811	24	exceptions	exception	NOUN
ftr-325	1811	25	:	:	PUNCT
ftr-325	1811	26	(	(	PUNCT
ftr-325	1811	27	1	1	X
ftr-325	1811	28	)	)	PUNCT
ftr-325	1811	29	the	the	DET
ftr-325	1811	30	value	value	NOUN
ftr-325	1811	31	of	of	ADP
ftr-325	1811	32	their	their	PRON
ftr-325	1811	33	principal	principal	ADJ
ftr-325	1811	34	residence	residence	NOUN
ftr-325	1811	35	,	,	PUNCT
ftr-325	1811	36	(	(	PUNCT
ftr-325	1811	37	2	2	X
ftr-325	1811	38	)	)	PUNCT
ftr-325	1811	39	the	the	DET
ftr-325	1811	40	value	value	NOUN
ftr-325	1811	41	of	of	ADP
ftr-325	1811	42	a	a	DET
ftr-325	1811	43	beach	beach	NOUN
ftr-325	1811	44	house	house	NOUN
ftr-325	1811	45	,	,	PUNCT
ftr-325	1811	46	and	and	CCONJ
ftr-325	1811	47	(	(	PUNCT
ftr-325	1811	48	3	3	X
ftr-325	1811	49	)	)	PUNCT
ftr-325	1811	50	whether	whether	SCONJ
ftr-325	1811	51	a	a	DET
ftr-325	1811	52	pension	pension	NOUN
ftr-325	1811	53	was	be	AUX
ftr-325	1811	54	an	an	DET
ftr-325	1811	55	asset	asset	NOUN
ftr-325	1811	56	to	to	PART
ftr-325	1811	57	be	be	AUX
ftr-325	1811	58	included	include	VERB
ftr-325	1811	59	in	in	ADP
ftr-325	1811	60	the	the	DET
ftr-325	1811	61	determination	determination	NOUN
ftr-325	1811	62	of	of	ADP
ftr-325	1811	63	insolvency	insolvency	NOUN
ftr-325	1811	64	.	.	PUNCT
ftr-325	1812	1	the	the	DET
ftr-325	1812	2	tax	tax	NOUN
ftr-325	1812	3	court	court	NOUN
ftr-325	1812	4	(	(	PUNCT
ftr-325	1812	5	judge	judge	PROPN
ftr-325	1812	6	ruwe	ruwe	PROPN
ftr-325	1812	7	)	)	PUNCT
ftr-325	1812	8	held	hold	VERB
ftr-325	1812	9	that	that	SCONJ
ftr-325	1812	10	taxpayers	taxpayer	NOUN
ftr-325	1812	11	were	be	AUX
ftr-325	1812	12	not	not	PART
ftr-325	1812	13	able	able	ADJ
ftr-325	1812	14	to	to	PART
ftr-325	1812	15	demonstrate	demonstrate	VERB
ftr-325	1812	16	insolvency	insolvency	NOUN
ftr-325	1812	17	because	because	SCONJ
ftr-325	1812	18	they	they	PRON
ftr-325	1812	19	failed	fail	VERB
ftr-325	1812	20	to	to	PART
ftr-325	1812	21	establish	establish	VERB
ftr-325	1812	22	the	the	DET
ftr-325	1812	23	value	value	NOUN
ftr-325	1812	24	of	of	ADP
ftr-325	1812	25	the	the	DET
ftr-325	1812	26	residences	residence	NOUN
ftr-325	1812	27	.	.	PUNCT
ftr-325	1813	1	local	local	ADJ
ftr-325	1813	2	tax	tax	NOUN
ftr-325	1813	3	assessments	assessment	NOUN
ftr-325	1813	4	introduced	introduce	VERB
ftr-325	1813	5	by	by	ADP
ftr-325	1813	6	the	the	DET
ftr-325	1813	7	taxpayers	taxpayer	NOUN
ftr-325	1813	8	were	be	AUX
ftr-325	1813	9	insufficient	insufficient	ADJ
ftr-325	1813	10	evidence	evidence	NOUN
ftr-325	1813	11	of	of	ADP
ftr-325	1813	12	value	value	NOUN
ftr-325	1813	13	because	because	SCONJ
ftr-325	1813	14	―a	―a	NOUN
ftr-325	1813	15	value	value	NOUN
ftr-325	1813	16	placed	place	VERB
ftr-325	1813	17	upon	upon	SCONJ
ftr-325	1813	18	property	property	NOUN
ftr-325	1813	19	for	for	ADP
ftr-325	1813	20	local	local	ADJ
ftr-325	1813	21	taxation	taxation	NOUN
ftr-325	1813	22	purposes	purpose	NOUN
ftr-325	1813	23	is	be	AUX
ftr-325	1813	24	not	not	PART
ftr-325	1813	25	determinative	determinative	ADJ
ftr-325	1813	26	of	of	ADP
ftr-325	1813	27	fair	fair	ADJ
ftr-325	1813	28	market	market	NOUN
ftr-325	1813	29	value	value	NOUN
ftr-325	1813	30	of	of	ADP
ftr-325	1813	31	the	the	DET
ftr-325	1813	32	property	property	NOUN
ftr-325	1813	33	for	for	ADP
ftr-325	1813	34	federal	federal	ADJ
ftr-325	1813	35	income	income	NOUN
ftr-325	1813	36	tax	tax	NOUN
ftr-325	1813	37	purposes	purpose	NOUN
ftr-325	1813	38	in	in	ADP
ftr-325	1813	39	the	the	DET
ftr-325	1813	40	absence	absence	NOUN
ftr-325	1813	41	of	of	ADP
ftr-325	1813	42	evidence	evidence	NOUN
ftr-325	1813	43	of	of	ADP
ftr-325	1813	44	the	the	DET
ftr-325	1813	45	method	method	NOUN
ftr-325	1813	46	used	use	VERB
ftr-325	1813	47	in	in	ADP
ftr-325	1813	48	arriving	arrive	VERB
ftr-325	1813	49	at	at	ADP
ftr-325	1813	50	that	that	DET
ftr-325	1813	51	valuation.‖	valuation.‖	NOUN
ftr-325	1813	52	appraisals	appraisal	NOUN
ftr-325	1813	53	introduced	introduce	VERB
ftr-325	1813	54	into	into	ADP
ftr-325	1813	55	evidence	evidence	NOUN
ftr-325	1813	56	were	be	AUX
ftr-325	1813	57	based	base	VERB
ftr-325	1813	58	on	on	ADP
ftr-325	1813	59	―comparable‖	―comparable‖	PROPN
ftr-325	1813	60	sales	sale	NOUN
ftr-325	1813	61	more	more	ADJ
ftr-325	1813	62	than	than	ADP
ftr-325	1813	63	two	two	NUM
ftr-325	1813	64	years	year	NOUN
ftr-325	1813	65	after	after	ADP
ftr-325	1813	66	the	the	DET
ftr-325	1813	67	date	date	NOUN
ftr-325	1813	68	of	of	ADP
ftr-325	1813	69	discharge	discharge	NOUN
ftr-325	1813	70	,	,	PUNCT
ftr-325	1813	71	and	and	CCONJ
ftr-325	1813	72	thus	thus	ADV
ftr-325	1813	73	were	be	AUX
ftr-325	1813	74	not	not	PART
ftr-325	1813	75	probative	probative	ADJ
ftr-325	1813	76	of	of	ADP
ftr-325	1813	77	the	the	DET
ftr-325	1813	78	value	value	NOUN
ftr-325	1813	79	of	of	ADP
ftr-325	1813	80	the	the	DET
ftr-325	1813	81	homes	home	NOUN
ftr-325	1813	82	at	at	ADP
ftr-325	1813	83	the	the	DET
ftr-325	1813	84	time	time	NOUN
ftr-325	1813	85	of	of	ADP
ftr-325	1813	86	the	the	DET
ftr-325	1813	87	debt	debt	NOUN
ftr-325	1813	88	cancellation	cancellation	NOUN
ftr-325	1813	89	.	.	PUNCT
ftr-325	1814	1	the	the	DET
ftr-325	1814	2	portion	portion	NOUN
ftr-325	1814	3	of	of	ADP
ftr-325	1814	4	the	the	DET
ftr-325	1814	5	pension	pension	NOUN
ftr-325	1814	6	that	that	PRON
ftr-325	1814	7	could	could	AUX
ftr-325	1814	8	have	have	AUX
ftr-325	1814	9	been	be	AUX
ftr-325	1814	10	withdrawn	withdraw	VERB
ftr-325	1814	11	(	(	PUNCT
ftr-325	1814	12	or	or	CCONJ
ftr-325	1814	13	borrowed	borrow	VERB
ftr-325	1814	14	)	)	PUNCT
ftr-325	1814	15	,	,	PUNCT
ftr-325	1814	16	but	but	CCONJ
ftr-325	1814	17	not	not	PART
ftr-325	1814	18	the	the	DET
ftr-325	1814	19	excess	excess	ADJ
ftr-325	1814	20	thereover	thereover	NOUN
ftr-325	1814	21	,	,	PUNCT
ftr-325	1814	22	was	be	AUX
ftr-325	1814	23	included	include	VERB
ftr-325	1814	24	in	in	ADP
ftr-325	1814	25	590	590	NUM
ftr-325	1814	26	florida	florida	PROPN
ftr-325	1814	27	tax	tax	NOUN
ftr-325	1814	28	review	review	NOUN
ftr-325	1814	29	[	[	X
ftr-325	1814	30	vol	vol	NOUN
ftr-325	1814	31	.	.	PUNCT
ftr-325	1815	1	13:10	13:10	NUM
ftr-325	1815	2	the	the	DET
ftr-325	1815	3	value	value	NOUN
ftr-325	1815	4	of	of	ADP
ftr-325	1815	5	assets	asset	NOUN
ftr-325	1815	6	,	,	PUNCT
ftr-325	1815	7	because	because	SCONJ
ftr-325	1815	8	―the	―the	DET
ftr-325	1815	9	word	word	NOUN
ftr-325	1815	10	‗assets	‗asset	VERB
ftr-325	1815	11	‘	'	PUNCT
ftr-325	1815	12	as	as	SCONJ
ftr-325	1815	13	used	use	VERB
ftr-325	1815	14	in	in	ADP
ftr-325	1815	15	the	the	DET
ftr-325	1815	16	definition	definition	NOUN
ftr-325	1815	17	of	of	ADP
ftr-325	1815	18	the	the	DET
ftr-325	1815	19	term	term	NOUN
ftr-325	1815	20	‗insolvent	‗insolvent	NOUN
ftr-325	1815	21	‘	'	PUNCT
ftr-325	1815	22	for	for	ADP
ftr-325	1815	23	section	section	NOUN
ftr-325	1815	24	108(d)(3	108(d)(3	NOUN
ftr-325	1815	25	)	)	PUNCT
ftr-325	1815	26	includes	include	VERB
ftr-325	1815	27	‗assets	‗assets	PRON
ftr-325	1815	28	exempt	exempt	ADJ
ftr-325	1815	29	from	from	ADP
ftr-325	1815	30	the	the	DET
ftr-325	1815	31	claims	claim	NOUN
ftr-325	1815	32	of	of	ADP
ftr-325	1815	33	creditors	creditor	NOUN
ftr-325	1815	34	under	under	ADP
ftr-325	1815	35	applicable	applicable	ADJ
ftr-325	1815	36	state	state	NOUN
ftr-325	1815	37	law‘‖	law‘‖	NOUN
ftr-325	1815	38	citing	cite	VERB
ftr-325	1815	39	carlson	carlson	PROPN
ftr-325	1815	40	v.	v.	PROPN
ftr-325	1815	41	commissioner	commissioner	PROPN
ftr-325	1815	42	,	,	PUNCT
ftr-325	1815	43	116	116	NUM
ftr-325	1815	44	t.c	t.c	PROPN
ftr-325	1815	45	.	.	PROPN
ftr-325	1815	46	87	87	NUM
ftr-325	1815	47	,	,	PUNCT
ftr-325	1815	48	105	105	NUM
ftr-325	1815	49	(	(	PUNCT
ftr-325	1815	50	2001	2001	NUM
ftr-325	1815	51	)	)	PUNCT
ftr-325	1815	52	.	.	PUNCT
ftr-325	1816	1	the	the	DET
ftr-325	1816	2	taxpayers	taxpayer	NOUN
ftr-325	1816	3	were	be	AUX
ftr-325	1816	4	not	not	PART
ftr-325	1816	5	insolvent	insolvent	ADJ
ftr-325	1816	6	,	,	PUNCT
ftr-325	1816	7	and	and	CCONJ
ftr-325	1816	8	the	the	DET
ftr-325	1816	9	cod	cod	NOUN
ftr-325	1816	10	income	income	NOUN
ftr-325	1816	11	was	be	AUX
ftr-325	1816	12	includible	includible	ADJ
ftr-325	1816	13	in	in	ADP
ftr-325	1816	14	income	income	NOUN
ftr-325	1816	15	.	.	PUNCT
ftr-325	1817	1	6	6	NUM
ftr-325	1817	2	.	.	X
ftr-325	1818	1	if	if	SCONJ
ftr-325	1818	2	you	you	PRON
ftr-325	1818	3	take	take	VERB
ftr-325	1818	4	the	the	DET
ftr-325	1818	5	fifth	fifth	ADJ
ftr-325	1818	6	in	in	ADP
ftr-325	1818	7	front	front	NOUN
ftr-325	1818	8	of	of	ADP
ftr-325	1818	9	a	a	DET
ftr-325	1818	10	senate	senate	PROPN
ftr-325	1818	11	investigating	investigate	VERB
ftr-325	1818	12	committee	committee	NOUN
ftr-325	1818	13	,	,	PUNCT
ftr-325	1818	14	you	you	PRON
ftr-325	1818	15	may	may	AUX
ftr-325	1818	16	become	become	VERB
ftr-325	1818	17	a	a	DET
ftr-325	1818	18	martyr	martyr	NOUN
ftr-325	1818	19	,	,	PUNCT
ftr-325	1818	20	but	but	CCONJ
ftr-325	1818	21	if	if	SCONJ
ftr-325	1818	22	you	you	PRON
ftr-325	1818	23	take	take	VERB
ftr-325	1818	24	the	the	DET
ftr-325	1818	25	fifth	fifth	ADJ
ftr-325	1818	26	in	in	ADP
ftr-325	1818	27	front	front	NOUN
ftr-325	1818	28	of	of	ADP
ftr-325	1818	29	the	the	DET
ftr-325	1818	30	tax	tax	NOUN
ftr-325	1818	31	court	court	NOUN
ftr-325	1818	32	,	,	PUNCT
ftr-325	1818	33	you	you	PRON
ftr-325	1818	34	lose	lose	VERB
ftr-325	1818	35	.	.	PUNCT
ftr-325	1819	1	a	a	DET
ftr-325	1819	2	cicero	cicero	NOUN
ftr-325	1819	3	,	,	PUNCT
ftr-325	1819	4	illinois	illinois	PROPN
ftr-325	1819	5	politician	politician	NOUN
ftr-325	1819	6	fraudulently	fraudulently	ADV
ftr-325	1819	7	underreported	underreported	ADJ
ftr-325	1819	8	income	income	NOUN
ftr-325	1819	9	by	by	ADP
ftr-325	1819	10	omitting	omit	VERB
ftr-325	1819	11	conversion	conversion	NOUN
ftr-325	1819	12	of	of	ADP
ftr-325	1819	13	$	$	SYM
ftr-325	1819	14	350,000	350,000	NUM
ftr-325	1819	15	campaign	campaign	NOUN
ftr-325	1819	16	funds	fund	NOUN
ftr-325	1819	17	to	to	ADP
ftr-325	1819	18	personal	personal	ADJ
ftr-325	1819	19	use	use	NOUN
ftr-325	1819	20	,	,	PUNCT
ftr-325	1819	21	but	but	CCONJ
ftr-325	1819	22	that‘s	that‘s	ADV
ftr-325	1819	23	small	small	ADJ
ftr-325	1819	24	potatoes	potato	NOUN
ftr-325	1819	25	compared	compare	VERB
ftr-325	1819	26	to	to	ADP
ftr-325	1819	27	the	the	DET
ftr-325	1819	28	more	more	ADJ
ftr-325	1819	29	than	than	ADP
ftr-325	1819	30	$	$	SYM
ftr-325	1819	31	10	10	NUM
ftr-325	1819	32	million	million	NUM
ftr-325	1819	33	insurance	insurance	NOUN
ftr-325	1819	34	fraud	fraud	NOUN
ftr-325	1819	35	scheme	scheme	NOUN
ftr-325	1819	36	for	for	ADP
ftr-325	1819	37	which	which	PRON
ftr-325	1819	38	she	she	PRON
ftr-325	1819	39	spent	spend	VERB
ftr-325	1819	40	time	time	NOUN
ftr-325	1819	41	in	in	ADP
ftr-325	1819	42	the	the	DET
ftr-325	1819	43	federal	federal	ADJ
ftr-325	1819	44	slammer	slammer	NOUN
ftr-325	1819	45	.	.	PUNCT
ftr-325	1820	1	there	there	PRON
ftr-325	1820	2	may	may	AUX
ftr-325	1820	3	well	well	ADV
ftr-325	1820	4	be	be	AUX
ftr-325	1820	5	a	a	DET
ftr-325	1820	6	falcon	falcon	NOUN
ftr-325	1820	7	mixed	mix	VERB
ftr-325	1820	8	up	up	ADP
ftr-325	1820	9	in	in	ADV
ftr-325	1820	10	here	here	ADV
ftr-325	1820	11	as	as	ADV
ftr-325	1820	12	well	well	ADV
ftr-325	1820	13	,	,	PUNCT
ftr-325	1820	14	but	but	CCONJ
ftr-325	1820	15	no	no	DET
ftr-325	1820	16	sign	sign	NOUN
ftr-325	1820	17	of	of	ADP
ftr-325	1820	18	it	it	PRON
ftr-325	1820	19	appears	appear	VERB
ftr-325	1820	20	in	in	ADP
ftr-325	1820	21	the	the	DET
ftr-325	1820	22	tax	tax	NOUN
ftr-325	1820	23	court	court	NOUN
ftr-325	1820	24	opinion	opinion	NOUN
ftr-325	1820	25	.	.	PUNCT
ftr-325	1821	1	lorenmaltese	lorenmaltese	PROPN
ftr-325	1821	2	v.	v.	PROPN
ftr-325	1821	3	commissioner	commissioner	PROPN
ftr-325	1821	4	,	,	PUNCT
ftr-325	1821	5	t.c	t.c	PROPN
ftr-325	1821	6	.	.	PROPN
ftr-325	1821	7	memo	memo	NOUN
ftr-325	1821	8	.	.	PUNCT
ftr-325	1822	1	2012	2012	NUM
ftr-325	1822	2	-	-	SYM
ftr-325	1822	3	214	214	NUM
ftr-325	1822	4	(	(	PUNCT
ftr-325	1822	5	7/30/12	7/30/12	NUM
ftr-325	1822	6	)	)	PUNCT
ftr-325	1822	7	.	.	PUNCT
ftr-325	1823	1	the	the	DET
ftr-325	1823	2	taxpayer	taxpayer	PROPN
ftr-325	1823	3	,	,	PUNCT
ftr-325	1823	4	betty	betty	PROPN
ftr-325	1823	5	loren	loren	PROPN
ftr-325	1823	6	-	-	PUNCT
ftr-325	1823	7	maltese	maltese	PROPN
ftr-325	1823	8	,	,	PUNCT
ftr-325	1823	9	was	be	AUX
ftr-325	1823	10	the	the	DET
ftr-325	1823	11	president	president	NOUN
ftr-325	1823	12	of	of	ADP
ftr-325	1823	13	cicero	cicero	PROPN
ftr-325	1823	14	,	,	PUNCT
ftr-325	1823	15	illinois	illinois	PROPN
ftr-325	1823	16	—	—	PUNCT
ftr-325	1823	17	―a	―a	NOUN
ftr-325	1823	18	suburb	suburb	NOUN
ftr-325	1823	19	of	of	ADP
ftr-325	1823	20	chicago	chicago	PROPN
ftr-325	1823	21	that	that	PRON
ftr-325	1823	22	sits	sit	VERB
ftr-325	1823	23	on	on	ADP
ftr-325	1823	24	its	its	PRON
ftr-325	1823	25	western	western	ADJ
ftr-325	1823	26	hip	hip	NOUN
ftr-325	1823	27	like	like	ADP
ftr-325	1823	28	a	a	DET
ftr-325	1823	29	well	well	ADV
ftr-325	1823	30	-	-	PUNCT
ftr-325	1823	31	holstered	holstere	VERB
ftr-325	1823	32	gun	gun	NOUN
ftr-325	1823	33	,	,	PUNCT
ftr-325	1823	34	and	and	CCONJ
ftr-325	1823	35	that	that	PRON
ftr-325	1823	36	has	have	VERB
ftr-325	1823	37	a	a	DET
ftr-325	1823	38	colorful	colorful	ADJ
ftr-325	1823	39	history	history	NOUN
ftr-325	1823	40	that	that	PRON
ftr-325	1823	41	reaches	reach	VERB
ftr-325	1823	42	back	back	ADV
ftr-325	1823	43	into	into	ADP
ftr-325	1823	44	the	the	DET
ftr-325	1823	45	1920s	1920s	NUM
ftr-325	1823	46	when	when	SCONJ
ftr-325	1823	47	al	al	PROPN
ftr-325	1823	48	capone	capone	PROPN
ftr-325	1823	49	took	take	VERB
ftr-325	1823	50	refuge	refuge	NOUN
ftr-325	1823	51	there‖	there‖	PROPN
ftr-325	1823	52	—	—	PUNCT
ftr-325	1823	53	and	and	CCONJ
ftr-325	1823	54	the	the	DET
ftr-325	1823	55	republican	republican	PROPN
ftr-325	1823	56	committeeman	committeeman	PROPN
ftr-325	1823	57	of	of	ADP
ftr-325	1823	58	cicero	cicero	PROPN
ftr-325	1823	59	township	township	PROPN
ftr-325	1823	60	in	in	ADP
ftr-325	1823	61	1994	1994	NUM
ftr-325	1823	62	.	.	PUNCT
ftr-325	1824	1	she	she	PRON
ftr-325	1824	2	also	also	ADV
ftr-325	1824	3	served	serve	VERB
ftr-325	1824	4	as	as	ADP
ftr-325	1824	5	cicero‘s	cicero‘s	PRON
ftr-325	1824	6	deputy	deputy	ADJ
ftr-325	1824	7	liquor	liquor	NOUN
ftr-325	1824	8	commissioner	commissioner	NOUN
ftr-325	1824	9	,	,	PUNCT
ftr-325	1824	10	a	a	DET
ftr-325	1824	11	position	position	NOUN
ftr-325	1824	12	to	to	PART
ftr-325	1824	13	which	which	PRON
ftr-325	1824	14	she	she	PRON
ftr-325	1824	15	was	be	AUX
ftr-325	1824	16	appointed	appoint	VERB
ftr-325	1824	17	by	by	ADP
ftr-325	1824	18	her	her	PRON
ftr-325	1824	19	husband	husband	NOUN
ftr-325	1824	20	,	,	PUNCT
ftr-325	1824	21	a	a	DET
ftr-325	1824	22	―prominent	―prominent	PROPN
ftr-325	1824	23	cicero	cicero	NOUN
ftr-325	1824	24	politician	politician	NOUN
ftr-325	1824	25	who	who	PRON
ftr-325	1824	26	confessed	confess	VERB
ftr-325	1824	27	to	to	ADP
ftr-325	1824	28	being	be	AUX
ftr-325	1824	29	a	a	DET
ftr-325	1824	30	mob	mob	NOUN
ftr-325	1824	31	bookmaker	bookmaker	NOUN
ftr-325	1824	32	and	and	CCONJ
ftr-325	1824	33	pleaded	plead	VERB
ftr-325	1824	34	guilty	guilty	ADJ
ftr-325	1824	35	to	to	ADP
ftr-325	1824	36	a	a	DET
ftr-325	1824	37	federal	federal	ADJ
ftr-325	1824	38	gambling	gambling	NOUN
ftr-325	1824	39	charge,‖	charge,‖	PROPN
ftr-325	1824	40	when	when	SCONJ
ftr-325	1824	41	the	the	DET
ftr-325	1824	42	previous	previous	ADJ
ftr-325	1824	43	deputy	deputy	ADJ
ftr-325	1824	44	liquor	liquor	NOUN
ftr-325	1824	45	commissioner	commissioner	NOUN
ftr-325	1824	46	resigned	resign	VERB
ftr-325	1824	47	during	during	ADP
ftr-325	1824	48	an	an	DET
ftr-325	1824	49	fbi	fbi	PROPN
ftr-325	1824	50	investigation	investigation	NOUN
ftr-325	1824	51	into	into	ADP
ftr-325	1824	52	his	his	PRON
ftr-325	1824	53	practice	practice	NOUN
ftr-325	1824	54	of	of	ADP
ftr-325	1824	55	taking	take	VERB
ftr-325	1824	56	bribes	bribe	NOUN
ftr-325	1824	57	and	and	CCONJ
ftr-325	1824	58	skimming	skim	VERB
ftr-325	1824	59	money	money	NOUN
ftr-325	1824	60	off	off	ADP
ftr-325	1824	61	liquor	liquor	NOUN
ftr-325	1824	62	-	-	PUNCT
ftr-325	1824	63	license	license	NOUN
ftr-325	1824	64	renewal	renewal	NOUN
ftr-325	1824	65	fees	fee	NOUN
ftr-325	1824	66	.	.	PUNCT
ftr-325	1825	1	in	in	ADP
ftr-325	1825	2	2002	2002	NUM
ftr-325	1825	3	,	,	PUNCT
ftr-325	1825	4	loren	loren	NOUN
ftr-325	1825	5	-	-	PUNCT
ftr-325	1825	6	maltese	maltese	PROPN
ftr-325	1825	7	was	be	AUX
ftr-325	1825	8	convicted	convict	VERB
ftr-325	1825	9	of	of	ADP
ftr-325	1825	10	conspiracy	conspiracy	NOUN
ftr-325	1825	11	to	to	PART
ftr-325	1825	12	defraud	defraud	VERB
ftr-325	1825	13	cicero	cicero	PROPN
ftr-325	1825	14	through	through	ADP
ftr-325	1825	15	a	a	DET
ftr-325	1825	16	pattern	pattern	NOUN
ftr-325	1825	17	of	of	ADP
ftr-325	1825	18	racketeering	racketeering	NOUN
ftr-325	1825	19	via	via	ADP
ftr-325	1825	20	multiple	multiple	ADJ
ftr-325	1825	21	acts	act	NOUN
ftr-325	1825	22	of	of	ADP
ftr-325	1825	23	bribery	bribery	NOUN
ftr-325	1825	24	,	,	PUNCT
ftr-325	1825	25	money	money	NOUN
ftr-325	1825	26	laundering	laundering	NOUN
ftr-325	1825	27	,	,	PUNCT
ftr-325	1825	28	mail	mail	NOUN
ftr-325	1825	29	and	and	CCONJ
ftr-325	1825	30	wire	wire	NOUN
ftr-325	1825	31	fraud	fraud	NOUN
ftr-325	1825	32	,	,	PUNCT
ftr-325	1825	33	official	official	ADJ
ftr-325	1825	34	misconduct	misconduct	NOUN
ftr-325	1825	35	,	,	PUNCT
ftr-325	1825	36	and	and	CCONJ
ftr-325	1825	37	interstate	interstate	ADJ
ftr-325	1825	38	transportation	transportation	NOUN
ftr-325	1825	39	of	of	ADP
ftr-325	1825	40	stolen	steal	VERB
ftr-325	1825	41	property	property	NOUN
ftr-325	1825	42	.	.	PUNCT
ftr-325	1826	1	the	the	DET
ftr-325	1826	2	conviction	conviction	NOUN
ftr-325	1826	3	ended	end	VERB
ftr-325	1826	4	her	her	PRON
ftr-325	1826	5	political	political	ADJ
ftr-325	1826	6	career	career	NOUN
ftr-325	1826	7	,	,	PUNCT
ftr-325	1826	8	and	and	CCONJ
ftr-325	1826	9	she	she	PRON
ftr-325	1826	10	was	be	AUX
ftr-325	1826	11	sentenced	sentence	VERB
ftr-325	1826	12	to	to	ADP
ftr-325	1826	13	eight	eight	NUM
ftr-325	1826	14	years	year	NOUN
ftr-325	1826	15	in	in	ADP
ftr-325	1826	16	prison	prison	NOUN
ftr-325	1826	17	.	.	PUNCT
ftr-325	1827	1	the	the	DET
ftr-325	1827	2	government	government	NOUN
ftr-325	1827	3	tried	try	VERB
ftr-325	1827	4	her	she	PRON
ftr-325	1827	5	separately	separately	ADV
ftr-325	1827	6	on	on	ADP
ftr-325	1827	7	criminal	criminal	ADJ
ftr-325	1827	8	tax	tax	NOUN
ftr-325	1827	9	fraud	fraud	NOUN
ftr-325	1827	10	charges	charge	NOUN
ftr-325	1827	11	,	,	PUNCT
ftr-325	1827	12	but	but	CCONJ
ftr-325	1827	13	the	the	DET
ftr-325	1827	14	trial	trial	NOUN
ftr-325	1827	15	ended	end	VERB
ftr-325	1827	16	in	in	ADP
ftr-325	1827	17	a	a	DET
ftr-325	1827	18	hung	hung	ADJ
ftr-325	1827	19	jury	jury	NOUN
ftr-325	1827	20	,	,	PUNCT
ftr-325	1827	21	and	and	CCONJ
ftr-325	1827	22	the	the	DET
ftr-325	1827	23	government	government	NOUN
ftr-325	1827	24	decided	decide	VERB
ftr-325	1827	25	not	not	PART
ftr-325	1827	26	to	to	PART
ftr-325	1827	27	try	try	VERB
ftr-325	1827	28	her	she	PRON
ftr-325	1827	29	again	again	ADV
ftr-325	1827	30	.	.	PUNCT
ftr-325	1828	1	in	in	ADP
ftr-325	1828	2	the	the	DET
ftr-325	1828	3	instant	instant	ADJ
ftr-325	1828	4	case	case	NOUN
ftr-325	1828	5	,	,	PUNCT
ftr-325	1828	6	the	the	DET
ftr-325	1828	7	irs	irs	PROPN
ftr-325	1828	8	asserted	assert	VERB
ftr-325	1828	9	a	a	DET
ftr-325	1828	10	deficiency	deficiency	NOUN
ftr-325	1828	11	for	for	ADP
ftr-325	1828	12	unreported	unreported	ADJ
ftr-325	1828	13	income	income	NOUN
ftr-325	1828	14	and	and	CCONJ
ftr-325	1828	15	civil	civil	ADJ
ftr-325	1828	16	fraud	fraud	NOUN
ftr-325	1828	17	penalties	penalty	NOUN
ftr-325	1828	18	based	base	VERB
ftr-325	1828	19	on	on	ADP
ftr-325	1828	20	loren	loren	NOUN
ftr-325	1828	21	-	-	PUNCT
ftr-325	1828	22	maltese‘s	maltese‘s	ADJ
ftr-325	1828	23	purchase	purchase	NOUN
ftr-325	1828	24	of	of	ADP
ftr-325	1828	25	a	a	DET
ftr-325	1828	26	1993	1993	NUM
ftr-325	1828	27	classic	classic	ADJ
ftr-325	1828	28	black	black	ADJ
ftr-325	1828	29	cadillac	cadillac	PROPN
ftr-325	1828	30	allante	allante	PROPN
ftr-325	1828	31	convertible	convertible	ADJ
ftr-325	1828	32	for	for	ADP
ftr-325	1828	33	her	her	PRON
ftr-325	1828	34	personal	personal	ADJ
ftr-325	1828	35	use	use	NOUN
ftr-325	1828	36	and	and	CCONJ
ftr-325	1828	37	her	her	PRON
ftr-325	1828	38	investment	investment	NOUN
ftr-325	1828	39	in	in	ADP
ftr-325	1828	40	a	a	DET
ftr-325	1828	41	luxury	luxury	NOUN
ftr-325	1828	42	golf	golf	NOUN
ftr-325	1828	43	course	course	NOUN
ftr-325	1828	44	and	and	CCONJ
ftr-325	1828	45	clubhouse	clubhouse	NOUN
ftr-325	1828	46	with	with	ADP
ftr-325	1828	47	checks	check	NOUN
ftr-325	1828	48	totaling	total	VERB
ftr-325	1828	49	more	more	ADJ
ftr-325	1828	50	than	than	ADP
ftr-325	1828	51	$	$	SYM
ftr-325	1828	52	350,000	350,000	NUM
ftr-325	1828	53	drawn	draw	VERB
ftr-325	1828	54	on	on	ADP
ftr-325	1828	55	her	her	PRON
ftr-325	1828	56	―committeeman	―committeeman	PROPN
ftr-325	1828	57	fund‖	fund‖	PROPN
ftr-325	1828	58	account	account	PROPN
ftr-325	1828	59	.	.	PUNCT
ftr-325	1829	1	(	(	PUNCT
ftr-325	1829	2	for	for	ADP
ftr-325	1829	3	the	the	DET
ftr-325	1829	4	year	year	NOUN
ftr-325	1829	5	in	in	ADP
ftr-325	1829	6	question	question	NOUN
ftr-325	1829	7	,	,	PUNCT
ftr-325	1829	8	illinois	illinois	PROPN
ftr-325	1829	9	law	law	PROPN
ftr-325	1829	10	allowed	allow	VERB
ftr-325	1829	11	public	public	ADJ
ftr-325	1829	12	officials	official	NOUN
ftr-325	1829	13	,	,	PUNCT
ftr-325	1829	14	who	who	PRON
ftr-325	1829	15	like	like	ADP
ftr-325	1829	16	loren	loren	NOUN
ftr-325	1829	17	-	-	PUNCT
ftr-325	1829	18	maltese	maltese	NOUN
ftr-325	1829	19	,	,	PUNCT
ftr-325	1829	20	were	be	AUX
ftr-325	1829	21	also	also	ADV
ftr-325	1829	22	political	political	ADJ
ftr-325	1829	23	-	-	PUNCT
ftr-325	1829	24	party	party	NOUN
ftr-325	1829	25	officials	official	NOUN
ftr-325	1829	26	,	,	PUNCT
ftr-325	1829	27	to	to	PART
ftr-325	1829	28	raise	raise	VERB
ftr-325	1829	29	money	money	NOUN
ftr-325	1829	30	from	from	ADP
ftr-325	1829	31	donors	donor	NOUN
ftr-325	1829	32	in	in	ADP
ftr-325	1829	33	their	their	PRON
ftr-325	1829	34	capacity	capacity	NOUN
ftr-325	1829	35	as	as	ADP
ftr-325	1829	36	party	party	NOUN
ftr-325	1829	37	officials	official	NOUN
ftr-325	1829	38	,	,	PUNCT
ftr-325	1829	39	in	in	ADP
ftr-325	1829	40	amounts	amount	NOUN
ftr-325	1829	41	that	that	SCONJ
ftr-325	1829	42	they	they	PRON
ftr-325	1829	43	could	could	AUX
ftr-325	1829	44	keep	keep	VERB
ftr-325	1829	45	secret	secret	ADJ
ftr-325	1829	46	.	.	PUNCT
ftr-325	1830	1	the	the	DET
ftr-325	1830	2	evidence	evidence	NOUN
ftr-325	1830	3	established	establish	VERB
ftr-325	1830	4	that	that	SCONJ
ftr-325	1830	5	cicero‘s	cicero‘s	PROPN
ftr-325	1830	6	town	town	NOUN
ftr-325	1830	7	attorney	attorney	NOUN
ftr-325	1830	8	explained	explain	VERB
ftr-325	1830	9	to	to	ADP
ftr-325	1830	10	loren	loren	NOUN
ftr-325	1830	11	-	-	PUNCT
ftr-325	1830	12	maltese	maltese	ADJ
ftr-325	1830	13	that	that	PRON
ftr-325	1830	14	she	she	PRON
ftr-325	1830	15	could	could	AUX
ftr-325	1830	16	supplement	supplement	VERB
ftr-325	1830	17	her	her	PRON
ftr-325	1830	18	salary	salary	NOUN
ftr-325	1830	19	by	by	ADP
ftr-325	1830	20	taking	take	VERB
ftr-325	1830	21	money	money	NOUN
ftr-325	1830	22	from	from	ADP
ftr-325	1830	23	the	the	DET
ftr-325	1830	24	committeeman	committeeman	PROPN
ftr-325	1830	25	fund	fund	PROPN
ftr-325	1830	26	to	to	PART
ftr-325	1830	27	buy	buy	VERB
ftr-325	1830	28	something	something	PRON
ftr-325	1830	29	for	for	ADP
ftr-325	1830	30	herself	herself	PRON
ftr-325	1830	31	or	or	CCONJ
ftr-325	1830	32	to	to	PART
ftr-325	1830	33	make	make	VERB
ftr-325	1830	34	an	an	DET
ftr-325	1830	35	investment	investment	NOUN
ftr-325	1830	36	for	for	ADP
ftr-325	1830	37	her	her	PRON
ftr-325	1830	38	own	own	ADJ
ftr-325	1830	39	personal	personal	ADJ
ftr-325	1830	40	benefit	benefit	NOUN
ftr-325	1830	41	,	,	PUNCT
ftr-325	1830	42	but	but	CCONJ
ftr-325	1830	43	the	the	DET
ftr-325	1830	44	money	money	NOUN
ftr-325	1830	45	would	would	AUX
ftr-325	1830	46	be	be	AUX
ftr-325	1830	47	personal	personal	ADJ
ftr-325	1830	48	income	income	NOUN
ftr-325	1830	49	to	to	ADP
ftr-325	1830	50	her	she	PRON
ftr-325	1830	51	and	and	CCONJ
ftr-325	1830	52	she	she	PRON
ftr-325	1830	53	would	would	AUX
ftr-325	1830	54	owe	owe	VERB
ftr-325	1830	55	tax	tax	NOUN
ftr-325	1830	56	on	on	ADP
ftr-325	1830	57	it	it	PRON
ftr-325	1830	58	2013	2013	NUM
ftr-325	1830	59	]	]	PUNCT
ftr-325	1830	60	recent	recent	ADJ
ftr-325	1830	61	developments	development	NOUN
ftr-325	1830	62	in	in	ADP
ftr-325	1830	63	federal	federal	ADJ
ftr-325	1830	64	income	income	NOUN
ftr-325	1830	65	taxation	taxation	NOUN
ftr-325	1830	66	591	591	NUM
ftr-325	1830	67	in	in	ADP
ftr-325	1830	68	the	the	DET
ftr-325	1830	69	year	year	NOUN
ftr-325	1830	70	that	that	PRON
ftr-325	1830	71	she	she	PRON
ftr-325	1830	72	took	take	VERB
ftr-325	1830	73	it	it	PRON
ftr-325	1830	74	.	.	PUNCT
ftr-325	1830	75	)	)	PUNCT
ftr-325	1831	1	the	the	DET
ftr-325	1831	2	tax	tax	NOUN
ftr-325	1831	3	court	court	NOUN
ftr-325	1831	4	(	(	PUNCT
ftr-325	1831	5	judge	judge	NOUN
ftr-325	1831	6	holmes	holme	NOUN
ftr-325	1831	7	)	)	PUNCT
ftr-325	1831	8	found	find	VERB
ftr-325	1831	9	that	that	SCONJ
ftr-325	1831	10	both	both	DET
ftr-325	1831	11	items	item	NOUN
ftr-325	1831	12	should	should	AUX
ftr-325	1831	13	have	have	AUX
ftr-325	1831	14	been	be	AUX
ftr-325	1831	15	included	include	VERB
ftr-325	1831	16	in	in	ADP
ftr-325	1831	17	loren	loren	NOUN
ftr-325	1831	18	-	-	PUNCT
ftr-325	1831	19	maltese‘s	maltese‘s	ADJ
ftr-325	1831	20	income	income	NOUN
ftr-325	1831	21	and	and	CCONJ
ftr-325	1831	22	that	that	SCONJ
ftr-325	1831	23	her	her	PRON
ftr-325	1831	24	failure	failure	NOUN
ftr-325	1831	25	to	to	PART
ftr-325	1831	26	do	do	AUX
ftr-325	1831	27	so	so	ADV
ftr-325	1831	28	was	be	AUX
ftr-325	1831	29	due	due	ADJ
ftr-325	1831	30	to	to	ADP
ftr-325	1831	31	fraud	fraud	VERB
ftr-325	1831	32	.	.	PUNCT
ftr-325	1832	1	importantly	importantly	ADV
ftr-325	1832	2	,	,	PUNCT
ftr-325	1832	3	loren	loren	PROPN
ftr-325	1832	4	-	-	PUNCT
ftr-325	1832	5	maltese	maltese	PROPN
ftr-325	1832	6	was	be	AUX
ftr-325	1832	7	mostly	mostly	ADV
ftr-325	1832	8	silent	silent	ADJ
ftr-325	1832	9	during	during	ADP
ftr-325	1832	10	her	her	PRON
ftr-325	1832	11	trial	trial	NOUN
ftr-325	1832	12	,	,	PUNCT
ftr-325	1832	13	relying	rely	VERB
ftr-325	1832	14	on	on	ADP
ftr-325	1832	15	her	her	PRON
ftr-325	1832	16	attorney‘s	attorney‘s	ADJ
ftr-325	1832	17	advice	advice	NOUN
ftr-325	1832	18	to	to	PART
ftr-325	1832	19	take	take	VERB
ftr-325	1832	20	shelter	shelter	NOUN
ftr-325	1832	21	under	under	ADP
ftr-325	1832	22	the	the	DET
ftr-325	1832	23	fifth	fifth	ADJ
ftr-325	1832	24	amendment	amendment	NOUN
ftr-325	1832	25	.	.	PUNCT
ftr-325	1833	1	judge	judge	PROPN
ftr-325	1833	2	holmes	holmes	PROPN
ftr-325	1833	3	found	find	VERB
ftr-325	1833	4	that	that	SCONJ
ftr-325	1833	5	loren	loren	NOUN
ftr-325	1833	6	-	-	PUNCT
ftr-325	1833	7	maltese‘s	maltese‘s	ADJ
ftr-325	1833	8	valid	valid	ADJ
ftr-325	1833	9	invocation	invocation	NOUN
ftr-325	1833	10	of	of	ADP
ftr-325	1833	11	the	the	DET
ftr-325	1833	12	fifth	fifth	ADJ
ftr-325	1833	13	amendment	amendment	NOUN
ftr-325	1833	14	nevertheless	nevertheless	ADV
ftr-325	1833	15	allowed	allow	VERB
ftr-325	1833	16	the	the	DET
ftr-325	1833	17	court	court	NOUN
ftr-325	1833	18	to	to	PART
ftr-325	1833	19	draw	draw	VERB
ftr-325	1833	20	a	a	DET
ftr-325	1833	21	negative	negative	ADJ
ftr-325	1833	22	inference	inference	NOUN
ftr-325	1833	23	from	from	ADP
ftr-325	1833	24	her	her	PRON
ftr-325	1833	25	refusal	refusal	NOUN
ftr-325	1833	26	to	to	PART
ftr-325	1833	27	answer	answer	VERB
ftr-325	1833	28	question	question	NOUN
ftr-325	1833	29	where	where	SCONJ
ftr-325	1833	30	the	the	DET
ftr-325	1833	31	irs	irs	PROPN
ftr-325	1833	32	produced	produce	VERB
ftr-325	1833	33	some	some	DET
ftr-325	1833	34	additional	additional	ADJ
ftr-325	1833	35	supporting	support	VERB
ftr-325	1833	36	evidence	evidence	NOUN
ftr-325	1833	37	.	.	PUNCT
ftr-325	1834	1	similarly	similarly	ADV
ftr-325	1834	2	,	,	PUNCT
ftr-325	1834	3	he	he	PRON
ftr-325	1834	4	drew	draw	VERB
ftr-325	1834	5	inferences	inference	NOUN
ftr-325	1834	6	from	from	ADP
ftr-325	1834	7	loren	loren	NOUN
ftr-325	1834	8	-	-	PUNCT
ftr-325	1834	9	maltese‘s	maltese‘s	ADJ
ftr-325	1834	10	silence	silence	NOUN
ftr-325	1834	11	where	where	SCONJ
ftr-325	1834	12	,	,	PUNCT
ftr-325	1834	13	under	under	ADP
ftr-325	1834	14	the	the	DET
ftr-325	1834	15	circumstances	circumstance	NOUN
ftr-325	1834	16	,	,	PUNCT
ftr-325	1834	17	it	it	PRON
ftr-325	1834	18	would	would	AUX
ftr-325	1834	19	have	have	AUX
ftr-325	1834	20	been	be	AUX
ftr-325	1834	21	natural	natural	ADJ
ftr-325	1834	22	for	for	SCONJ
ftr-325	1834	23	her	she	PRON
ftr-325	1834	24	to	to	PART
ftr-325	1834	25	object	object	VERB
ftr-325	1834	26	.	.	PUNCT
ftr-325	1835	1	7	7	X
ftr-325	1835	2	.	.	X
ftr-325	1835	3	it	it	PRON
ftr-325	1835	4	looks	look	VERB
ftr-325	1835	5	like	like	SCONJ
ftr-325	1835	6	-	-	PUNCT
ftr-325	1835	7	the	the	DET
ftr-325	1835	8	home	home	NOUN
ftr-325	1835	9	mortgage	mortgage	NOUN
ftr-325	1835	10	crisis	crisis	NOUN
ftr-325	1835	11	continues	continue	VERB
ftr-325	1835	12	,	,	PUNCT
ftr-325	1835	13	so	so	SCONJ
ftr-325	1835	14	the	the	DET
ftr-325	1835	15	mortgage	mortgage	NOUN
ftr-325	1835	16	cod	cod	NOUN
ftr-325	1835	17	exclusion	exclusion	NOUN
ftr-325	1835	18	continues	continue	VERB
ftr-325	1835	19	.	.	PUNCT
ftr-325	1836	1	the	the	DET
ftr-325	1836	2	2012	2012	NUM
ftr-325	1836	3	taxpayer	taxpayer	NOUN
ftr-325	1836	4	relief	relief	NOUN
ftr-325	1836	5	act	act	NOUN
ftr-325	1836	6	,	,	PUNCT
ftr-325	1836	7	§	§	PROPN
ftr-325	1836	8	202	202	NUM
ftr-325	1836	9	,	,	PUNCT
ftr-325	1836	10	extends	extend	VERB
ftr-325	1836	11	the	the	DET
ftr-325	1836	12	exclusion	exclusion	NOUN
ftr-325	1836	13	from	from	ADP
ftr-325	1836	14	income	income	NOUN
ftr-325	1836	15	of	of	ADP
ftr-325	1836	16	discharged	discharge	VERB
ftr-325	1836	17	principal	principal	ADJ
ftr-325	1836	18	residence	residence	NOUN
ftr-325	1836	19	indebtedness	indebtedness	NOUN
ftr-325	1836	20	under	under	ADP
ftr-325	1836	21	§	§	PROPN
ftr-325	1836	22	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-325	1836	23	)	)	PUNCT
ftr-325	1836	24	to	to	ADP
ftr-325	1836	25	indebtedness	indebtedness	NOUN
ftr-325	1836	26	discharged	discharge	VERB
ftr-325	1836	27	before	before	ADP
ftr-325	1836	28	1/1/14	1/1/14	NUM
ftr-325	1836	29	.	.	PROPN
ftr-325	1837	1	8	8	NUM
ftr-325	1837	2	.	.	PUNCT
ftr-325	1837	3	excludible	excludible	ADJ
ftr-325	1837	4	mass	mass	PROPN
ftr-325	1837	5	transit	transit	NOUN
ftr-325	1837	6	and	and	CCONJ
ftr-325	1837	7	parking	parking	NOUN
ftr-325	1837	8	fringe	fringe	NOUN
ftr-325	1837	9	benefits	benefit	NOUN
ftr-325	1837	10	are	be	AUX
ftr-325	1837	11	brought	bring	VERB
ftr-325	1837	12	to	to	ADP
ftr-325	1837	13	sweet	sweet	ADJ
ftr-325	1837	14	harmony	harmony	NOUN
ftr-325	1837	15	.	.	PUNCT
ftr-325	1838	1	for	for	ADP
ftr-325	1838	2	2012	2012	NUM
ftr-325	1838	3	,	,	PUNCT
ftr-325	1838	4	employees	employee	NOUN
ftr-325	1838	5	were	be	AUX
ftr-325	1838	6	allowed	allow	VERB
ftr-325	1838	7	to	to	PART
ftr-325	1838	8	exclude	exclude	VERB
ftr-325	1838	9	$	$	SYM
ftr-325	1838	10	240	240	NUM
ftr-325	1838	11	per	per	ADP
ftr-325	1838	12	month	month	NOUN
ftr-325	1838	13	for	for	ADP
ftr-325	1838	14	parking	parking	NOUN
ftr-325	1838	15	but	but	CCONJ
ftr-325	1838	16	only	only	ADV
ftr-325	1838	17	$	$	SYM
ftr-325	1838	18	125	125	NUM
ftr-325	1838	19	for	for	ADP
ftr-325	1838	20	employer	employer	NOUN
ftr-325	1838	21	-	-	PUNCT
ftr-325	1838	22	provided	provide	VERB
ftr-325	1838	23	mass	mass	ADJ
ftr-325	1838	24	-	-	PUNCT
ftr-325	1838	25	transit	transit	NOUN
ftr-325	1838	26	and	and	CCONJ
ftr-325	1838	27	vanpool	vanpool	NOUN
ftr-325	1838	28	benefits	benefit	NOUN
ftr-325	1838	29	.	.	PUNCT
ftr-325	1839	1	congress	congress	PROPN
ftr-325	1839	2	came	come	VERB
ftr-325	1839	3	to	to	ADP
ftr-325	1839	4	the	the	DET
ftr-325	1839	5	rescue	rescue	NOUN
ftr-325	1839	6	in	in	ADP
ftr-325	1839	7	the	the	DET
ftr-325	1839	8	2012	2012	NUM
ftr-325	1839	9	taxpayer	taxpayer	NOUN
ftr-325	1839	10	relief	relief	NOUN
ftr-325	1839	11	act	act	NOUN
ftr-325	1839	12	to	to	PART
ftr-325	1839	13	provide	provide	VERB
ftr-325	1839	14	the	the	DET
ftr-325	1839	15	same	same	ADJ
ftr-325	1839	16	benefit	benefit	NOUN
ftr-325	1839	17	(	(	PUNCT
ftr-325	1839	18	indexed	index	VERB
ftr-325	1839	19	to	to	ADP
ftr-325	1839	20	$	$	SYM
ftr-325	1839	21	245	245	NUM
ftr-325	1839	22	)	)	PUNCT
ftr-325	1839	23	through	through	ADP
ftr-325	1839	24	2013	2013	NUM
ftr-325	1839	25	.	.	PUNCT
ftr-325	1840	1	congress	congress	PROPN
ftr-325	1840	2	did	do	AUX
ftr-325	1840	3	not	not	PART
ftr-325	1840	4	explain	explain	VERB
ftr-325	1840	5	how	how	SCONJ
ftr-325	1840	6	the	the	DET
ftr-325	1840	7	benefit	benefit	NOUN
ftr-325	1840	8	will	will	AUX
ftr-325	1840	9	apply	apply	VERB
ftr-325	1840	10	retroactively	retroactively	ADV
ftr-325	1840	11	in	in	ADP
ftr-325	1840	12	2012	2012	NUM
ftr-325	1840	13	.	.	PUNCT
ftr-325	1841	1	perhaps	perhaps	ADV
ftr-325	1841	2	the	the	DET
ftr-325	1841	3	irs	irs	PROPN
ftr-325	1841	4	can	can	AUX
ftr-325	1841	5	figure	figure	VERB
ftr-325	1841	6	it	it	PRON
ftr-325	1841	7	out	out	ADP
ftr-325	1841	8	.	.	PUNCT
ftr-325	1842	1	c.	c.	PROPN
ftr-325	1842	2	hobby	hobby	PROPN
ftr-325	1842	3	losses	loss	NOUN
ftr-325	1842	4	and	and	CCONJ
ftr-325	1842	5	§	§	PROPN
ftr-325	1842	6	280a	280a	PROPN
ftr-325	1842	7	home	home	NOUN
ftr-325	1842	8	office	office	NOUN
ftr-325	1842	9	and	and	CCONJ
ftr-325	1842	10	vacation	vacation	NOUN
ftr-325	1842	11	homes	home	NOUN
ftr-325	1842	12	1	1	NUM
ftr-325	1842	13	.	.	PUNCT
ftr-325	1843	1	this	this	DET
ftr-325	1843	2	space	space	NOUN
ftr-325	1843	3	cadet	cadet	NOUN
ftr-325	1843	4	didn‘t	didn‘t	PRON
ftr-325	1843	5	get	get	VERB
ftr-325	1843	6	a	a	DET
ftr-325	1843	7	secret	secret	ADJ
ftr-325	1843	8	decoder	decoder	NOUN
ftr-325	1843	9	ring	ring	NOUN
ftr-325	1843	10	.	.	PUNCT
ftr-325	1844	1	he	he	PRON
ftr-325	1844	2	might	might	AUX
ftr-325	1844	3	have	have	AUX
ftr-325	1844	4	succeeded	succeed	VERB
ftr-325	1844	5	had	have	AUX
ftr-325	1844	6	he	he	PRON
ftr-325	1844	7	had	have	AUX
ftr-325	1844	8	limited	limit	VERB
ftr-325	1844	9	himself	himself	PRON
ftr-325	1844	10	to	to	ADP
ftr-325	1844	11	saying	say	VERB
ftr-325	1844	12	―to	―to	NOUN
ftr-325	1844	13	the	the	DET
ftr-325	1844	14	moon!‖	moon!‖	PROPN
ftr-325	1844	15	barker	barker	PROPN
ftr-325	1844	16	v.	v.	PROPN
ftr-325	1844	17	commissioner	commissioner	PROPN
ftr-325	1844	18	,	,	PUNCT
ftr-325	1844	19	t.c	t.c	PROPN
ftr-325	1844	20	.	.	PROPN
ftr-325	1844	21	memo	memo	NOUN
ftr-325	1844	22	.	.	PUNCT
ftr-325	1845	1	2012	2012	NUM
ftr-325	1845	2	-	-	SYM
ftr-325	1845	3	77	77	NUM
ftr-325	1845	4	(	(	PUNCT
ftr-325	1845	5	3/20/12	3/20/12	NUM
ftr-325	1845	6	)	)	PUNCT
ftr-325	1845	7	.	.	PUNCT
ftr-325	1846	1	the	the	DET
ftr-325	1846	2	tax	tax	NOUN
ftr-325	1846	3	court	court	NOUN
ftr-325	1846	4	(	(	PUNCT
ftr-325	1846	5	judge	judge	NOUN
ftr-325	1846	6	goeke	goeke	ADJ
ftr-325	1846	7	)	)	PUNCT
ftr-325	1846	8	sustained	sustain	VERB
ftr-325	1846	9	the	the	DET
ftr-325	1846	10	irs‘s	irs‘s	NOUN
ftr-325	1846	11	disallowance	disallowance	NOUN
ftr-325	1846	12	of	of	ADP
ftr-325	1846	13	deductions	deduction	NOUN
ftr-325	1846	14	claimed	claim	VERB
ftr-325	1846	15	by	by	ADP
ftr-325	1846	16	the	the	DET
ftr-325	1846	17	taxpayer	taxpayer	NOUN
ftr-325	1846	18	,	,	PUNCT
ftr-325	1846	19	an	an	DET
ftr-325	1846	20	experienced	experienced	ADJ
ftr-325	1846	21	nasa	nasa	PROPN
ftr-325	1846	22	scientist	scientist	NOUN
ftr-325	1846	23	,	,	PUNCT
ftr-325	1846	24	relating	relate	VERB
ftr-325	1846	25	to	to	ADP
ftr-325	1846	26	planning	plan	VERB
ftr-325	1846	27	the	the	DET
ftr-325	1846	28	exploration	exploration	NOUN
ftr-325	1846	29	of	of	ADP
ftr-325	1846	30	mars	mar	NOUN
ftr-325	1846	31	,	,	PUNCT
ftr-325	1846	32	including	include	VERB
ftr-325	1846	33	―ways	―way	NOUN
ftr-325	1846	34	to	to	PART
ftr-325	1846	35	actually	actually	ADV
ftr-325	1846	36	live	live	VERB
ftr-325	1846	37	off	off	ADP
ftr-325	1846	38	the	the	DET
ftr-325	1846	39	land	land	NOUN
ftr-325	1846	40	once	once	SCONJ
ftr-325	1846	41	people	people	NOUN
ftr-325	1846	42	have	have	AUX
ftr-325	1846	43	arrived	arrive	VERB
ftr-325	1846	44	on	on	ADP
ftr-325	1846	45	mars	mar	NOUN
ftr-325	1846	46	as	as	SCONJ
ftr-325	1846	47	opposed	oppose	VERB
ftr-325	1846	48	to	to	ADP
ftr-325	1846	49	taking	take	VERB
ftr-325	1846	50	all	all	DET
ftr-325	1846	51	supplies	supply	NOUN
ftr-325	1846	52	along	along	ADP
ftr-325	1846	53	on	on	ADP
ftr-325	1846	54	the	the	DET
ftr-325	1846	55	flight.‖	flight.‖	NOUN
ftr-325	1846	56	judge	judge	NOUN
ftr-325	1846	57	goeke	goeke	PROPN
ftr-325	1846	58	held	hold	VERB
ftr-325	1846	59	that	that	SCONJ
ftr-325	1846	60	the	the	DET
ftr-325	1846	61	taxpayer	taxpayer	NOUN
ftr-325	1846	62	was	be	AUX
ftr-325	1846	63	not	not	PART
ftr-325	1846	64	engaged	engage	VERB
ftr-325	1846	65	in	in	ADP
ftr-325	1846	66	an	an	DET
ftr-325	1846	67	active	active	ADJ
ftr-325	1846	68	trade	trade	NOUN
ftr-325	1846	69	or	or	CCONJ
ftr-325	1846	70	business	business	NOUN
ftr-325	1846	71	because	because	SCONJ
ftr-325	1846	72	under	under	ADP
ftr-325	1846	73	the	the	DET
ftr-325	1846	74	factors	factor	NOUN
ftr-325	1846	75	in	in	ADP
ftr-325	1846	76	reg	reg	NOUN
ftr-325	1846	77	.	.	PUNCT
ftr-325	1847	1	§	§	PROPN
ftr-325	1847	2	1.183	1.183	NUM
ftr-325	1847	3	-	-	NUM
ftr-325	1847	4	2(b	2(b	NUM
ftr-325	1847	5	)	)	PUNCT
ftr-325	1848	1	,	,	PUNCT
ftr-325	1848	2	the	the	DET
ftr-325	1848	3	taxpayer	taxpayer	NOUN
ftr-325	1848	4	did	do	AUX
ftr-325	1848	5	not	not	PART
ftr-325	1848	6	conduct	conduct	VERB
ftr-325	1848	7	his	his	PRON
ftr-325	1848	8	activities	activity	NOUN
ftr-325	1848	9	with	with	ADP
ftr-325	1848	10	the	the	DET
ftr-325	1848	11	intention	intention	NOUN
ftr-325	1848	12	of	of	ADP
ftr-325	1848	13	earning	earn	VERB
ftr-325	1848	14	a	a	DET
ftr-325	1848	15	profit	profit	NOUN
ftr-325	1848	16	.	.	PUNCT
ftr-325	1849	1	furthermore	furthermore	ADV
ftr-325	1849	2	,	,	PUNCT
ftr-325	1849	3	his	his	PRON
ftr-325	1849	4	nascent	nascent	ADJ
ftr-325	1849	5	business	business	NOUN
ftr-325	1849	6	had	have	AUX
ftr-325	1849	7	not	not	PART
ftr-325	1849	8	yet	yet	ADV
ftr-325	1849	9	begun	begin	VERB
ftr-325	1849	10	to	to	PART
ftr-325	1849	11	function	function	VERB
ftr-325	1849	12	as	as	ADP
ftr-325	1849	13	a	a	DET
ftr-325	1849	14	going	go	VERB
ftr-325	1849	15	concern	concern	NOUN
ftr-325	1849	16	;	;	PUNCT
ftr-325	1849	17	at	at	ADP
ftr-325	1849	18	most	most	ADJ
ftr-325	1849	19	he	he	PRON
ftr-325	1849	20	was	be	AUX
ftr-325	1849	21	merely	merely	ADV
ftr-325	1849	22	researching	research	VERB
ftr-325	1849	23	or	or	CCONJ
ftr-325	1849	24	investigating	investigate	VERB
ftr-325	1849	25	a	a	DET
ftr-325	1849	26	potential	potential	ADJ
ftr-325	1849	27	business	business	NOUN
ftr-325	1849	28	,	,	PUNCT
ftr-325	1849	29	which	which	PRON
ftr-325	1849	30	is	be	AUX
ftr-325	1849	31	insufficient	insufficient	ADJ
ftr-325	1849	32	to	to	PART
ftr-325	1849	33	demonstrate	demonstrate	VERB
ftr-325	1849	34	that	that	SCONJ
ftr-325	1849	35	a	a	DET
ftr-325	1849	36	taxpayer	taxpayer	NOUN
ftr-325	1849	37	is	be	AUX
ftr-325	1849	38	engaged	engage	VERB
ftr-325	1849	39	in	in	ADP
ftr-325	1849	40	a	a	DET
ftr-325	1849	41	trade	trade	NOUN
ftr-325	1849	42	or	or	CCONJ
ftr-325	1849	43	business	business	NOUN
ftr-325	1849	44	.	.	PUNCT
ftr-325	1850	1	2	2	X
ftr-325	1850	2	.	.	X
ftr-325	1850	3	only	only	ADV
ftr-325	1850	4	a	a	DET
ftr-325	1850	5	doctor	doctor	NOUN
ftr-325	1850	6	could	could	AUX
ftr-325	1850	7	think	think	VERB
ftr-325	1850	8	he	he	PRON
ftr-325	1850	9	could	could	AUX
ftr-325	1850	10	win	win	VERB
ftr-325	1850	11	this	this	DET
ftr-325	1850	12	case	case	NOUN
ftr-325	1850	13	.	.	PUNCT
ftr-325	1851	1	verrett	verrett	PROPN
ftr-325	1851	2	v.	v.	PROPN
ftr-325	1851	3	commissioner	commissioner	PROPN
ftr-325	1851	4	,	,	PUNCT
ftr-325	1851	5	t.c	t.c	PROPN
ftr-325	1851	6	.	.	PROPN
ftr-325	1851	7	memo	memo	NOUN
ftr-325	1851	8	.	.	PUNCT
ftr-325	1852	1	2012	2012	NUM
ftr-325	1852	2	-	-	SYM
ftr-325	1852	3	223	223	NUM
ftr-325	1852	4	(	(	PUNCT
ftr-325	1852	5	8/2/12	8/2/12	NUM
ftr-325	1852	6	)	)	PUNCT
ftr-325	1852	7	.	.	PUNCT
ftr-325	1853	1	the	the	DET
ftr-325	1853	2	taxpayer	taxpayer	NOUN
ftr-325	1853	3	was	be	AUX
ftr-325	1853	4	592	592	NUM
ftr-325	1853	5	florida	florida	PROPN
ftr-325	1853	6	tax	tax	NOUN
ftr-325	1853	7	review	review	NOUN
ftr-325	1853	8	[	[	X
ftr-325	1853	9	vol	vol	NOUN
ftr-325	1853	10	.	.	PUNCT
ftr-325	1854	1	13:10	13:10	NUM
ftr-325	1854	2	a	a	DET
ftr-325	1854	3	physician	physician	NOUN
ftr-325	1854	4	who	who	PRON
ftr-325	1854	5	had	have	VERB
ftr-325	1854	6	an	an	DET
ftr-325	1854	7	annual	annual	ADJ
ftr-325	1854	8	salary	salary	NOUN
ftr-325	1854	9	as	as	ADP
ftr-325	1854	10	such	such	ADJ
ftr-325	1854	11	of	of	ADP
ftr-325	1854	12	approximately	approximately	ADV
ftr-325	1854	13	$	$	SYM
ftr-325	1854	14	120,000	120,000	NUM
ftr-325	1854	15	in	in	ADP
ftr-325	1854	16	each	each	PRON
ftr-325	1854	17	of	of	ADP
ftr-325	1854	18	the	the	DET
ftr-325	1854	19	three	three	NUM
ftr-325	1854	20	years	year	NOUN
ftr-325	1854	21	at	at	ADP
ftr-325	1854	22	issue	issue	NOUN
ftr-325	1854	23	.	.	PUNCT
ftr-325	1855	1	he	he	PRON
ftr-325	1855	2	claimed	claim	VERB
ftr-325	1855	3	losses	loss	NOUN
ftr-325	1855	4	from	from	ADP
ftr-325	1855	5	a	a	DET
ftr-325	1855	6	construction	construction	NOUN
ftr-325	1855	7	business	business	NOUN
ftr-325	1855	8	run	run	VERB
ftr-325	1855	9	from	from	ADP
ftr-325	1855	10	his	his	PRON
ftr-325	1855	11	home	home	NOUN
ftr-325	1855	12	for	for	ADP
ftr-325	1855	13	which	which	PRON
ftr-325	1855	14	he	he	PRON
ftr-325	1855	15	had	have	VERB
ftr-325	1855	16	no	no	DET
ftr-325	1855	17	license	license	NOUN
ftr-325	1855	18	and	and	CCONJ
ftr-325	1855	19	had	have	AUX
ftr-325	1855	20	never	never	ADV
ftr-325	1855	21	showed	show	VERB
ftr-325	1855	22	a	a	DET
ftr-325	1855	23	profit	profit	NOUN
ftr-325	1855	24	in	in	ADP
ftr-325	1855	25	17	17	NUM
ftr-325	1855	26	years	year	NOUN
ftr-325	1855	27	.	.	PUNCT
ftr-325	1856	1	most	most	ADJ
ftr-325	1856	2	of	of	ADP
ftr-325	1856	3	his	his	PRON
ftr-325	1856	4	services	service	NOUN
ftr-325	1856	5	during	during	ADP
ftr-325	1856	6	the	the	DET
ftr-325	1856	7	years	year	NOUN
ftr-325	1856	8	at	at	ADP
ftr-325	1856	9	issue	issue	NOUN
ftr-325	1856	10	involved	involve	VERB
ftr-325	1856	11	uncompensated	uncompensated	ADJ
ftr-325	1856	12	projects	project	NOUN
ftr-325	1856	13	for	for	ADP
ftr-325	1856	14	his	his	PRON
ftr-325	1856	15	family	family	NOUN
ftr-325	1856	16	and	and	CCONJ
ftr-325	1856	17	his	his	PRON
ftr-325	1856	18	church	church	NOUN
ftr-325	1856	19	.	.	PUNCT
ftr-325	1857	1	obviously	obviously	ADV
ftr-325	1857	2	,	,	PUNCT
ftr-325	1857	3	the	the	DET
ftr-325	1857	4	losses	loss	NOUN
ftr-325	1857	5	were	be	AUX
ftr-325	1857	6	disallowed	disallow	VERB
ftr-325	1857	7	under	under	ADP
ftr-325	1857	8	§	§	PROPN
ftr-325	1857	9	183	183	NUM
ftr-325	1857	10	.	.	PUNCT
ftr-325	1858	1	d.	d.	NOUN
ftr-325	1858	2	deductions	deduction	NOUN
ftr-325	1858	3	and	and	CCONJ
ftr-325	1858	4	credits	credit	NOUN
ftr-325	1858	5	for	for	ADP
ftr-325	1858	6	personal	personal	ADJ
ftr-325	1858	7	expenses	expense	NOUN
ftr-325	1858	8	1	1	NUM
ftr-325	1858	9	.	.	PUNCT
ftr-325	1858	10	only	only	ADV
ftr-325	1858	11	in	in	ADP
ftr-325	1858	12	the	the	DET
ftr-325	1858	13	irc	irc	NOUN
ftr-325	1858	14	can	can	AUX
ftr-325	1858	15	―first	―first	VERB
ftr-325	1858	16	-	-	PUNCT
ftr-325	1858	17	time‖	time‖	PRON
ftr-325	1858	18	mean	mean	VERB
ftr-325	1858	19	not	not	PART
ftr-325	1858	20	within	within	ADP
ftr-325	1858	21	the	the	DET
ftr-325	1858	22	past	past	ADJ
ftr-325	1858	23	three	three	NUM
ftr-325	1858	24	years	year	NOUN
ftr-325	1858	25	,	,	PUNCT
ftr-325	1858	26	but	but	CCONJ
ftr-325	1858	27	these	these	DET
ftr-325	1858	28	taxpayers	taxpayer	NOUN
ftr-325	1858	29	still	still	ADV
ftr-325	1858	30	weren‘t	weren‘t	PROPN
ftr-325	1858	31	―property	―property	PROPN
ftr-325	1858	32	virgins.‖	virgins.‖	NOUN
ftr-325	1858	33	foster	foster	PROPN
ftr-325	1858	34	v.	v.	ADP
ftr-325	1858	35	commissioner	commissioner	NOUN
ftr-325	1858	36	,	,	PUNCT
ftr-325	1858	37	138	138	NUM
ftr-325	1858	38	t.c	t.c	PROPN
ftr-325	1858	39	.	.	PROPN
ftr-325	1858	40	51	51	NUM
ftr-325	1858	41	(	(	PUNCT
ftr-325	1858	42	1/30/12	1/30/12	NUM
ftr-325	1858	43	)	)	PUNCT
ftr-325	1858	44	.	.	PUNCT
ftr-325	1859	1	the	the	DET
ftr-325	1859	2	taxpayers	taxpayer	NOUN
ftr-325	1859	3	bought	buy	VERB
ftr-325	1859	4	a	a	DET
ftr-325	1859	5	home	home	NOUN
ftr-325	1859	6	on	on	ADP
ftr-325	1859	7	july	july	PROPN
ftr-325	1859	8	28	28	NUM
ftr-325	1859	9	,	,	PUNCT
ftr-325	1859	10	2009	2009	NUM
ftr-325	1859	11	and	and	CCONJ
ftr-325	1859	12	claimed	claim	VERB
ftr-325	1859	13	the	the	DET
ftr-325	1859	14	temporary	temporary	ADJ
ftr-325	1859	15	,	,	PUNCT
ftr-325	1859	16	then	then	ADV
ftr-325	1859	17	-	-	PUNCT
ftr-325	1859	18	in	in	ADP
ftr-325	1859	19	-	-	PUNCT
ftr-325	1859	20	effect	effect	NOUN
ftr-325	1859	21	§	§	PROPN
ftr-325	1859	22	36	36	NUM
ftr-325	1859	23	firsttime	firsttime	NOUN
ftr-325	1859	24	homebuyer	homebuyer	PROPN
ftr-325	1859	25	credit	credit	NOUN
ftr-325	1859	26	.	.	PUNCT
ftr-325	1860	1	they	they	PRON
ftr-325	1860	2	had	have	AUX
ftr-325	1860	3	listed	list	VERB
ftr-325	1860	4	their	their	PRON
ftr-325	1860	5	previously	previously	ADV
ftr-325	1860	6	-	-	PUNCT
ftr-325	1860	7	owned	own	VERB
ftr-325	1860	8	house	house	NOUN
ftr-325	1860	9	for	for	ADP
ftr-325	1860	10	sale	sale	NOUN
ftr-325	1860	11	in	in	ADP
ftr-325	1860	12	february	february	PROPN
ftr-325	1860	13	2006	2006	NUM
ftr-325	1860	14	and	and	CCONJ
ftr-325	1860	15	spent	spend	VERB
ftr-325	1860	16	―considerable	―considerable	ADJ
ftr-325	1860	17	time‖	time‖	X
ftr-325	1860	18	at	at	ADP
ftr-325	1860	19	one	one	NUM
ftr-325	1860	20	of	of	ADP
ftr-325	1860	21	their	their	PRON
ftr-325	1860	22	parents	parent	NOUN
ftr-325	1860	23	‘	‘	PART
ftr-325	1860	24	house	house	NOUN
ftr-325	1860	25	;	;	PUNCT
ftr-325	1860	26	the	the	DET
ftr-325	1860	27	taxpayers	taxpayer	NOUN
ftr-325	1860	28	sold	sell	VERB
ftr-325	1860	29	their	their	PRON
ftr-325	1860	30	old	old	ADJ
ftr-325	1860	31	house	house	NOUN
ftr-325	1860	32	on	on	ADP
ftr-325	1860	33	june	june	PROPN
ftr-325	1860	34	6	6	NUM
ftr-325	1860	35	,	,	PUNCT
ftr-325	1860	36	2007	2007	NUM
ftr-325	1860	37	and	and	CCONJ
ftr-325	1860	38	rented	rent	VERB
ftr-325	1860	39	an	an	DET
ftr-325	1860	40	apartment	apartment	NOUN
ftr-325	1860	41	that	that	DET
ftr-325	1860	42	month	month	NOUN
ftr-325	1860	43	.	.	PUNCT
ftr-325	1861	1	the	the	DET
ftr-325	1861	2	tax	tax	NOUN
ftr-325	1861	3	court	court	NOUN
ftr-325	1861	4	(	(	PUNCT
ftr-325	1861	5	judge	judge	PROPN
ftr-325	1861	6	foley	foley	PROPN
ftr-325	1861	7	)	)	PUNCT
ftr-325	1861	8	held	hold	VERB
ftr-325	1861	9	that	that	SCONJ
ftr-325	1861	10	the	the	DET
ftr-325	1861	11	taxpayers	taxpayer	NOUN
ftr-325	1861	12	did	do	AUX
ftr-325	1861	13	not	not	PART
ftr-325	1861	14	qualify	qualify	VERB
ftr-325	1861	15	for	for	ADP
ftr-325	1861	16	the	the	DET
ftr-325	1861	17	credit	credit	NOUN
ftr-325	1861	18	.	.	PUNCT
ftr-325	1862	1	under	under	ADP
ftr-325	1862	2	§	§	PROPN
ftr-325	1862	3	36(c)(1	36(c)(1	NUM
ftr-325	1862	4	)	)	PUNCT
ftr-325	1862	5	,	,	PUNCT
ftr-325	1862	6	a	a	DET
ftr-325	1862	7	―first	―first	NOUN
ftr-325	1862	8	-	-	PUNCT
ftr-325	1862	9	time	time	NOUN
ftr-325	1862	10	homebuyer‖	homebuyer‖	PROPN
ftr-325	1862	11	is	be	AUX
ftr-325	1862	12	any	any	DET
ftr-325	1862	13	individual	individual	NOUN
ftr-325	1862	14	who	who	PRON
ftr-325	1862	15	has	have	AUX
ftr-325	1862	16	not	not	PART
ftr-325	1862	17	owned	own	VERB
ftr-325	1862	18	a	a	DET
ftr-325	1862	19	principal	principal	ADJ
ftr-325	1862	20	residence	residence	NOUN
ftr-325	1862	21	for	for	ADP
ftr-325	1862	22	three	three	NUM
ftr-325	1862	23	years	year	NOUN
ftr-325	1862	24	prior	prior	ADV
ftr-325	1862	25	to	to	ADP
ftr-325	1862	26	the	the	DET
ftr-325	1862	27	date	date	NOUN
ftr-325	1862	28	of	of	ADP
ftr-325	1862	29	purchase	purchase	NOUN
ftr-325	1862	30	of	of	ADP
ftr-325	1862	31	a	a	DET
ftr-325	1862	32	new	new	ADJ
ftr-325	1862	33	principal	principal	ADJ
ftr-325	1862	34	residence	residence	NOUN
ftr-325	1862	35	.	.	PUNCT
ftr-325	1863	1	thus	thus	ADV
ftr-325	1863	2	,	,	PUNCT
ftr-325	1863	3	the	the	DET
ftr-325	1863	4	taxpayers	taxpayer	NOUN
ftr-325	1863	5	could	could	AUX
ftr-325	1863	6	have	have	AUX
ftr-325	1863	7	qualified	qualify	VERB
ftr-325	1863	8	if	if	SCONJ
ftr-325	1863	9	they	they	PRON
ftr-325	1863	10	had	have	AUX
ftr-325	1863	11	not	not	PART
ftr-325	1863	12	owned	own	VERB
ftr-325	1863	13	a	a	DET
ftr-325	1863	14	principal	principal	ADJ
ftr-325	1863	15	residence	residence	NOUN
ftr-325	1863	16	after	after	ADP
ftr-325	1863	17	july	july	PROPN
ftr-325	1863	18	27	27	NUM
ftr-325	1863	19	,	,	PUNCT
ftr-325	1863	20	2006	2006	NUM
ftr-325	1863	21	,	,	PUNCT
ftr-325	1863	22	and	and	CCONJ
ftr-325	1863	23	before	before	ADP
ftr-325	1863	24	july	july	PROPN
ftr-325	1863	25	28	28	NUM
ftr-325	1863	26	,	,	PUNCT
ftr-325	1863	27	2009	2009	NUM
ftr-325	1863	28	(	(	PUNCT
ftr-325	1863	29	i.e.	i.e.	X
ftr-325	1863	30	,	,	PUNCT
ftr-325	1863	31	the	the	DET
ftr-325	1863	32	period	period	NOUN
ftr-325	1863	33	three	three	NUM
ftr-325	1863	34	years	year	NOUN
ftr-325	1863	35	prior	prior	ADV
ftr-325	1863	36	to	to	ADP
ftr-325	1863	37	the	the	DET
ftr-325	1863	38	purchase	purchase	NOUN
ftr-325	1863	39	of	of	ADP
ftr-325	1863	40	their	their	PRON
ftr-325	1863	41	new	new	ADJ
ftr-325	1863	42	house	house	NOUN
ftr-325	1863	43	)	)	PUNCT
ftr-325	1863	44	.	.	PUNCT
ftr-325	1864	1	although	although	SCONJ
ftr-325	1864	2	the	the	DET
ftr-325	1864	3	taxpayers	taxpayer	NOUN
ftr-325	1864	4	owned	own	VERB
ftr-325	1864	5	the	the	DET
ftr-325	1864	6	old	old	ADJ
ftr-325	1864	7	house	house	NOUN
ftr-325	1864	8	until	until	ADP
ftr-325	1864	9	june	june	PROPN
ftr-325	1864	10	6	6	NUM
ftr-325	1864	11	,	,	PUNCT
ftr-325	1864	12	2007	2007	NUM
ftr-325	1864	13	,	,	PUNCT
ftr-325	1864	14	they	they	PRON
ftr-325	1864	15	argued	argue	VERB
ftr-325	1864	16	that	that	SCONJ
ftr-325	1864	17	they	they	PRON
ftr-325	1864	18	ceased	cease	VERB
ftr-325	1864	19	using	use	VERB
ftr-325	1864	20	it	it	PRON
ftr-325	1864	21	as	as	ADP
ftr-325	1864	22	their	their	PRON
ftr-325	1864	23	principal	principal	ADJ
ftr-325	1864	24	residence	residence	NOUN
ftr-325	1864	25	in	in	ADP
ftr-325	1864	26	february	february	PROPN
ftr-325	1864	27	2006	2006	NUM
ftr-325	1864	28	.	.	PUNCT
ftr-325	1865	1	judge	judge	PROPN
ftr-325	1865	2	foley	foley	PROPN
ftr-325	1865	3	found	find	VERB
ftr-325	1865	4	that	that	SCONJ
ftr-325	1865	5	the	the	DET
ftr-325	1865	6	taxpayers	taxpayer	NOUN
ftr-325	1865	7	‘	'	PUNCT
ftr-325	1865	8	original	original	ADJ
ftr-325	1865	9	home	home	NOUN
ftr-325	1865	10	remained	remain	VERB
ftr-325	1865	11	their	their	PRON
ftr-325	1865	12	principal	principal	ADJ
ftr-325	1865	13	residence	residence	NOUN
ftr-325	1865	14	through	through	ADP
ftr-325	1865	15	at	at	ADP
ftr-325	1865	16	least	least	ADJ
ftr-325	1865	17	july	july	NOUN
ftr-325	1865	18	,	,	PUNCT
ftr-325	1865	19	2006	2006	NUM
ftr-325	1865	20	—	—	PUNCT
ftr-325	1865	21	a	a	DET
ftr-325	1865	22	date	date	NOUN
ftr-325	1865	23	within	within	ADP
ftr-325	1865	24	the	the	DET
ftr-325	1865	25	three	three	NUM
ftr-325	1865	26	years	year	NOUN
ftr-325	1865	27	preceding	precede	VERB
ftr-325	1865	28	the	the	DET
ftr-325	1865	29	purchase	purchase	NOUN
ftr-325	1865	30	of	of	ADP
ftr-325	1865	31	the	the	DET
ftr-325	1865	32	new	new	ADJ
ftr-325	1865	33	home	home	NOUN
ftr-325	1865	34	—	—	PUNCT
ftr-325	1865	35	because	because	SCONJ
ftr-325	1865	36	until	until	SCONJ
ftr-325	1865	37	it	it	PRON
ftr-325	1865	38	was	be	AUX
ftr-325	1865	39	sold	sell	VERB
ftr-325	1865	40	the	the	DET
ftr-325	1865	41	original	original	ADJ
ftr-325	1865	42	home	home	NOUN
ftr-325	1865	43	was	be	AUX
ftr-325	1865	44	fully	fully	ADV
ftr-325	1865	45	furnished	furnish	VERB
ftr-325	1865	46	,	,	PUNCT
ftr-325	1865	47	and	and	CCONJ
ftr-325	1865	48	taxpayers	taxpayer	NOUN
ftr-325	1865	49	maintained	maintain	VERB
ftr-325	1865	50	utility	utility	NOUN
ftr-325	1865	51	services	service	NOUN
ftr-325	1865	52	,	,	PUNCT
ftr-325	1865	53	frequently	frequently	ADV
ftr-325	1865	54	stayed	stay	VERB
ftr-325	1865	55	overnight	overnight	ADV
ftr-325	1865	56	,	,	PUNCT
ftr-325	1865	57	hosted	host	VERB
ftr-325	1865	58	family	family	NOUN
ftr-325	1865	59	holiday	holiday	NOUN
ftr-325	1865	60	gatherings	gathering	NOUN
ftr-325	1865	61	,	,	PUNCT
ftr-325	1865	62	kept	keep	VERB
ftr-325	1865	63	personal	personal	ADJ
ftr-325	1865	64	belongings	belonging	NOUN
ftr-325	1865	65	,	,	PUNCT
ftr-325	1865	66	accessed	access	VERB
ftr-325	1865	67	the	the	DET
ftr-325	1865	68	internet	internet	NOUN
ftr-325	1865	69	,	,	PUNCT
ftr-325	1865	70	and	and	CCONJ
ftr-325	1865	71	received	receive	VERB
ftr-325	1865	72	bills	bill	NOUN
ftr-325	1865	73	and	and	CCONJ
ftr-325	1865	74	correspondence	correspondence	NOUN
ftr-325	1865	75	at	at	ADP
ftr-325	1865	76	that	that	DET
ftr-325	1865	77	home	home	NOUN
ftr-325	1865	78	,	,	PUNCT
ftr-325	1865	79	as	as	ADV
ftr-325	1865	80	well	well	ADV
ftr-325	1865	81	as	as	ADP
ftr-325	1865	82	listing	list	VERB
ftr-325	1865	83	it	it	PRON
ftr-325	1865	84	as	as	ADP
ftr-325	1865	85	the	the	DET
ftr-325	1865	86	address	address	NOUN
ftr-325	1865	87	for	for	ADP
ftr-325	1865	88	renewing	renew	VERB
ftr-325	1865	89	a	a	DET
ftr-325	1865	90	driver‘s	driver‘s	NOUN
ftr-325	1865	91	license	license	NOUN
ftr-325	1865	92	and	and	CCONJ
ftr-325	1865	93	filing	file	VERB
ftr-325	1865	94	federal	federal	ADJ
ftr-325	1865	95	income	income	NOUN
ftr-325	1865	96	tax	tax	NOUN
ftr-325	1865	97	returns	return	NOUN
ftr-325	1865	98	.	.	PUNCT
ftr-325	1866	1	2	2	X
ftr-325	1866	2	.	.	X
ftr-325	1866	3	two	two	NUM
ftr-325	1866	4	unmarried	unmarried	ADJ
ftr-325	1866	5	male	male	ADJ
ftr-325	1866	6	cohabitants	cohabitant	NOUN
ftr-325	1866	7	holding	hold	VERB
ftr-325	1866	8	residences	residence	NOUN
ftr-325	1866	9	in	in	ADP
ftr-325	1866	10	joint	joint	ADJ
ftr-325	1866	11	ownership	ownership	NOUN
ftr-325	1866	12	were	be	AUX
ftr-325	1866	13	not	not	PART
ftr-325	1866	14	entitled	entitle	VERB
ftr-325	1866	15	to	to	PART
ftr-325	1866	16	double	double	VERB
ftr-325	1866	17	the	the	DET
ftr-325	1866	18	§	§	PROPN
ftr-325	1866	19	163(h)(3	163(h)(3	NUM
ftr-325	1866	20	)	)	PUNCT
ftr-325	1866	21	limits	limit	NOUN
ftr-325	1866	22	,	,	PUNCT
ftr-325	1866	23	but	but	CCONJ
ftr-325	1866	24	were	be	AUX
ftr-325	1866	25	instead	instead	ADV
ftr-325	1866	26	restricted	restrict	VERB
ftr-325	1866	27	to	to	PART
ftr-325	1866	28	mortgage	mortgage	NOUN
ftr-325	1866	29	interest	interest	NOUN
ftr-325	1866	30	deductions	deduction	NOUN
ftr-325	1866	31	on	on	ADP
ftr-325	1866	32	only	only	ADV
ftr-325	1866	33	$	$	SYM
ftr-325	1866	34	1.1	1.1	NUM
ftr-325	1866	35	million	million	NUM
ftr-325	1866	36	of	of	ADP
ftr-325	1866	37	loans	loan	NOUN
ftr-325	1866	38	.	.	PUNCT
ftr-325	1867	1	sophy	sophy	PROPN
ftr-325	1867	2	v.	v.	PROPN
ftr-325	1867	3	commissioner	commissioner	PROPN
ftr-325	1867	4	,	,	PUNCT
ftr-325	1867	5	138	138	NUM
ftr-325	1867	6	t.c	t.c	PROPN
ftr-325	1867	7	.	.	PUNCT
ftr-325	1868	1	no	no	INTJ
ftr-325	1868	2	.	.	NOUN
ftr-325	1868	3	8	8	NUM
ftr-325	1868	4	(	(	PUNCT
ftr-325	1868	5	3/5/12	3/5/12	NUM
ftr-325	1868	6	)	)	PUNCT
ftr-325	1868	7	.	.	PUNCT
ftr-325	1869	1	the	the	DET
ftr-325	1869	2	tax	tax	NOUN
ftr-325	1869	3	court	court	NOUN
ftr-325	1869	4	(	(	PUNCT
ftr-325	1869	5	judge	judge	PROPN
ftr-325	1869	6	cohen	cohen	PROPN
ftr-325	1869	7	)	)	PUNCT
ftr-325	1869	8	decided	decide	VERB
ftr-325	1869	9	that	that	SCONJ
ftr-325	1869	10	the	the	DET
ftr-325	1869	11	$	$	SYM
ftr-325	1869	12	1.1	1.1	NUM
ftr-325	1869	13	million	million	NUM
ftr-325	1869	14	§	§	PROPN
ftr-325	1869	15	163(h)(3	163(h)(3	NUM
ftr-325	1869	16	)	)	PUNCT
ftr-325	1869	17	limitations	limitation	NOUN
ftr-325	1869	18	on	on	ADP
ftr-325	1869	19	qualified	qualified	ADJ
ftr-325	1869	20	residence	residence	NOUN
ftr-325	1869	21	indebtedness	indebtedness	NOUN
ftr-325	1869	22	should	should	AUX
ftr-325	1869	23	be	be	AUX
ftr-325	1869	24	applied	apply	VERB
ftr-325	1869	25	on	on	ADP
ftr-325	1869	26	both	both	CCONJ
ftr-325	1869	27	a	a	PRON
ftr-325	1869	28	per	per	X
ftr-325	1869	29	taxpayer	taxpayer	NOUN
ftr-325	1869	30	and	and	CCONJ
ftr-325	1869	31	a	a	DET
ftr-325	1869	32	per	per	ADP
ftr-325	1869	33	-	-	PUNCT
ftr-325	1869	34	residence	residence	NOUN
ftr-325	1869	35	basis	basis	NOUN
ftr-325	1869	36	with	with	ADP
ftr-325	1869	37	respect	respect	NOUN
ftr-325	1869	38	to	to	ADP
ftr-325	1869	39	residence	residence	NOUN
ftr-325	1869	40	owners	owner	NOUN
ftr-325	1869	41	who	who	PRON
ftr-325	1869	42	are	be	AUX
ftr-325	1869	43	not	not	PART
ftr-325	1869	44	married	married	ADJ
ftr-325	1869	45	to	to	ADP
ftr-325	1869	46	each	each	DET
ftr-325	1869	47	other	other	ADJ
ftr-325	1869	48	,	,	PUNCT
ftr-325	1869	49	rather	rather	ADV
ftr-325	1869	50	than	than	ADP
ftr-325	1869	51	solely	solely	ADV
ftr-325	1869	52	on	on	ADP
ftr-325	1869	53	the	the	DET
ftr-325	1869	54	per	per	ADP
ftr-325	1869	55	-	-	PUNCT
ftr-325	1869	56	taxpayer	taxpayer	NOUN
ftr-325	1869	57	basis	basis	NOUN
ftr-325	1869	58	argued	argue	VERB
ftr-325	1869	59	for	for	ADP
ftr-325	1869	60	by	by	ADP
ftr-325	1869	61	the	the	DET
ftr-325	1869	62	unmarried	unmarried	ADJ
ftr-325	1869	63	taxpayers	taxpayer	NOUN
ftr-325	1869	64	who	who	PRON
ftr-325	1869	65	jointly	jointly	ADV
ftr-325	1869	66	owned	own	VERB
ftr-325	1869	67	the	the	DET
ftr-325	1869	68	residence	residence	NOUN
ftr-325	1869	69	in	in	ADP
ftr-325	1869	70	question	question	NOUN
ftr-325	1869	71	on	on	ADP
ftr-325	1869	72	which	which	PRON
ftr-325	1869	73	the	the	DET
ftr-325	1869	74	purchase	purchase	NOUN
ftr-325	1869	75	money	money	NOUN
ftr-325	1869	76	mortgage	mortgage	NOUN
ftr-325	1869	77	exceeded	exceed	VERB
ftr-325	1869	78	$	$	SYM
ftr-325	1869	79	1.1	1.1	NUM
ftr-325	1869	80	million	million	NUM
ftr-325	1869	81	.	.	PUNCT
ftr-325	1870	1	2013	2013	NUM
ftr-325	1870	2	]	]	PUNCT
ftr-325	1870	3	recent	recent	ADJ
ftr-325	1870	4	developments	development	NOUN
ftr-325	1870	5	in	in	ADP
ftr-325	1870	6	federal	federal	ADJ
ftr-325	1870	7	income	income	NOUN
ftr-325	1870	8	taxation	taxation	NOUN
ftr-325	1870	9	593	593	NUM
ftr-325	1870	10	thus	thus	ADV
ftr-325	1870	11	,	,	PUNCT
ftr-325	1870	12	each	each	PRON
ftr-325	1870	13	of	of	ADP
ftr-325	1870	14	the	the	DET
ftr-325	1870	15	two	two	NUM
ftr-325	1870	16	taxpayers	taxpayer	NOUN
ftr-325	1870	17	was	be	AUX
ftr-325	1870	18	limited	limit	VERB
ftr-325	1870	19	to	to	ADP
ftr-325	1870	20	deducting	deduct	VERB
ftr-325	1870	21	interest	interest	NOUN
ftr-325	1870	22	on	on	ADP
ftr-325	1870	23	only	only	ADV
ftr-325	1870	24	$	$	SYM
ftr-325	1870	25	500,000	500,000	NUM
ftr-325	1870	26	of	of	ADP
ftr-325	1870	27	acquisition	acquisition	NOUN
ftr-325	1870	28	debt	debt	NOUN
ftr-325	1870	29	on	on	ADP
ftr-325	1870	30	their	their	PRON
ftr-325	1870	31	two	two	NUM
ftr-325	1870	32	residences	residence	NOUN
ftr-325	1870	33	and	and	CCONJ
ftr-325	1870	34	$	$	SYM
ftr-325	1870	35	50,000	50,000	NUM
ftr-325	1870	36	of	of	ADP
ftr-325	1870	37	home	home	NOUN
ftr-325	1870	38	equity	equity	NOUN
ftr-325	1870	39	indebtedness	indebtedness	NOUN
ftr-325	1870	40	on	on	ADP
ftr-325	1870	41	their	their	PRON
ftr-325	1870	42	principal	principal	ADJ
ftr-325	1870	43	residence	residence	NOUN
ftr-325	1870	44	.	.	PUNCT
ftr-325	1871	1	the	the	DET
ftr-325	1871	2	decision	decision	NOUN
ftr-325	1871	3	was	be	AUX
ftr-325	1871	4	based	base	VERB
ftr-325	1871	5	upon	upon	SCONJ
ftr-325	1871	6	congressional	congressional	ADJ
ftr-325	1871	7	intent	intent	NOUN
ftr-325	1871	8	,	,	PUNCT
ftr-325	1871	9	as	as	SCONJ
ftr-325	1871	10	shown	show	VERB
ftr-325	1871	11	by	by	ADP
ftr-325	1871	12	the	the	DET
ftr-325	1871	13	statute‘s	statute‘s	PROPN
ftr-325	1871	14	repeated	repeat	VERB
ftr-325	1871	15	use	use	NOUN
ftr-325	1871	16	of	of	ADP
ftr-325	1871	17	phrases	phrase	NOUN
ftr-325	1871	18	―with	―with	ADP
ftr-325	1871	19	respect	respect	NOUN
ftr-325	1871	20	to	to	ADP
ftr-325	1871	21	any	any	DET
ftr-325	1871	22	qualified	qualified	ADJ
ftr-325	1871	23	residence‖	residence‖	PROPN
ftr-325	1871	24	and	and	CCONJ
ftr-325	1871	25	―with	―with	ADP
ftr-325	1871	26	respect	respect	NOUN
ftr-325	1871	27	to	to	ADP
ftr-325	1871	28	such	such	ADJ
ftr-325	1871	29	residence,‖	residence,‖	PROPN
ftr-325	1871	30	which	which	PRON
ftr-325	1871	31	would	would	AUX
ftr-325	1871	32	have	have	AUX
ftr-325	1871	33	been	be	AUX
ftr-325	1871	34	superfluous	superfluous	ADJ
ftr-325	1871	35	had	have	AUX
ftr-325	1871	36	congress	congress	PROPN
ftr-325	1871	37	intended	intend	VERB
ftr-325	1871	38	that	that	SCONJ
ftr-325	1871	39	the	the	DET
ftr-325	1871	40	limitations	limitation	NOUN
ftr-325	1871	41	be	be	AUX
ftr-325	1871	42	applied	apply	VERB
ftr-325	1871	43	on	on	ADP
ftr-325	1871	44	a	a	DET
ftr-325	1871	45	per	per	ADP
ftr-325	1871	46	-	-	PUNCT
ftr-325	1871	47	taxpayer	taxpayer	NOUN
ftr-325	1871	48	basis	basis	NOUN
ftr-325	1871	49	.	.	PUNCT
ftr-325	1872	1	3	3	X
ftr-325	1872	2	.	.	X
ftr-325	1872	3	married	married	ADJ
ftr-325	1872	4	filing	file	VERB
ftr-325	1872	5	separately	separately	ADV
ftr-325	1872	6	status	status	NOUN
ftr-325	1872	7	can	can	AUX
ftr-325	1872	8	put	put	VERB
ftr-325	1872	9	a	a	DET
ftr-325	1872	10	big	big	ADJ
ftr-325	1872	11	dent	dent	NOUN
ftr-325	1872	12	in	in	ADP
ftr-325	1872	13	the	the	DET
ftr-325	1872	14	home	home	NOUN
ftr-325	1872	15	mortgage	mortgage	NOUN
ftr-325	1872	16	interest	interest	NOUN
ftr-325	1872	17	deduction	deduction	NOUN
ftr-325	1872	18	.	.	PUNCT
ftr-325	1873	1	bronstein	bronstein	PROPN
ftr-325	1873	2	v.	v.	PROPN
ftr-325	1873	3	commissioner	commissioner	PROPN
ftr-325	1873	4	,	,	PUNCT
ftr-325	1873	5	138	138	NUM
ftr-325	1873	6	t.c	t.c	PROPN
ftr-325	1873	7	.	.	PUNCT
ftr-325	1874	1	no	no	INTJ
ftr-325	1874	2	.	.	NOUN
ftr-325	1874	3	21	21	NUM
ftr-325	1874	4	(	(	PUNCT
ftr-325	1874	5	5/17/12	5/17/12	NUM
ftr-325	1874	6	)	)	PUNCT
ftr-325	1874	7	.	.	PUNCT
ftr-325	1875	1	the	the	DET
ftr-325	1875	2	taxpayer	taxpayer	NOUN
ftr-325	1875	3	,	,	PUNCT
ftr-325	1875	4	who	who	PRON
ftr-325	1875	5	was	be	AUX
ftr-325	1875	6	married	marry	VERB
ftr-325	1875	7	,	,	PUNCT
ftr-325	1875	8	purchased	purchase	VERB
ftr-325	1875	9	a	a	DET
ftr-325	1875	10	residence	residence	NOUN
ftr-325	1875	11	as	as	ADP
ftr-325	1875	12	joint	joint	ADJ
ftr-325	1875	13	tenants	tenant	NOUN
ftr-325	1875	14	with	with	ADP
ftr-325	1875	15	rights	right	NOUN
ftr-325	1875	16	of	of	ADP
ftr-325	1875	17	survivorship	survivorship	NOUN
ftr-325	1875	18	together	together	ADV
ftr-325	1875	19	with	with	ADP
ftr-325	1875	20	her	her	PRON
ftr-325	1875	21	father	father	NOUN
ftr-325	1875	22	-	-	PUNCT
ftr-325	1875	23	in	in	ADP
ftr-325	1875	24	-	-	PUNCT
ftr-325	1875	25	law	law	NOUN
ftr-325	1875	26	.	.	PUNCT
ftr-325	1876	1	the	the	DET
ftr-325	1876	2	taxpayer	taxpayer	NOUN
ftr-325	1876	3	and	and	CCONJ
ftr-325	1876	4	her	her	PRON
ftr-325	1876	5	husband	husband	NOUN
ftr-325	1876	6	resided	reside	VERB
ftr-325	1876	7	in	in	ADP
ftr-325	1876	8	the	the	DET
ftr-325	1876	9	home	home	NOUN
ftr-325	1876	10	,	,	PUNCT
ftr-325	1876	11	and	and	CCONJ
ftr-325	1876	12	her	her	PRON
ftr-325	1876	13	father	father	NOUN
ftr-325	1876	14	-	-	PUNCT
ftr-325	1876	15	in	in	ADP
ftr-325	1876	16	-	-	PUNCT
ftr-325	1876	17	law	law	NOUN
ftr-325	1876	18	did	do	VERB
ftr-325	1876	19	not	not	PART
ftr-325	1876	20	.	.	PUNCT
ftr-325	1877	1	the	the	DET
ftr-325	1877	2	amount	amount	NOUN
ftr-325	1877	3	of	of	ADP
ftr-325	1877	4	the	the	DET
ftr-325	1877	5	mortgage	mortgage	NOUN
ftr-325	1877	6	exceeded	exceed	VERB
ftr-325	1877	7	$	$	SYM
ftr-325	1877	8	1.3	1.3	NUM
ftr-325	1877	9	million	million	NUM
ftr-325	1877	10	,	,	PUNCT
ftr-325	1877	11	and	and	CCONJ
ftr-325	1877	12	the	the	DET
ftr-325	1877	13	taxpayer	taxpayer	NOUN
ftr-325	1877	14	made	make	VERB
ftr-325	1877	15	all	all	PRON
ftr-325	1877	16	of	of	ADP
ftr-325	1877	17	the	the	DET
ftr-325	1877	18	payments	payment	NOUN
ftr-325	1877	19	on	on	ADP
ftr-325	1877	20	the	the	DET
ftr-325	1877	21	mortgage	mortgage	NOUN
ftr-325	1877	22	.	.	PUNCT
ftr-325	1878	1	the	the	DET
ftr-325	1878	2	taxpayer	taxpayer	NOUN
ftr-325	1878	3	,	,	PUNCT
ftr-325	1878	4	who	who	PRON
ftr-325	1878	5	filed	file	VERB
ftr-325	1878	6	separately	separately	ADV
ftr-325	1878	7	,	,	PUNCT
ftr-325	1878	8	deducted	deduct	VERB
ftr-325	1878	9	interest	interest	NOUN
ftr-325	1878	10	on	on	ADP
ftr-325	1878	11	$	$	SYM
ftr-325	1878	12	1.1	1.1	NUM
ftr-325	1878	13	million	million	NUM
ftr-325	1878	14	of	of	ADP
ftr-325	1878	15	the	the	DET
ftr-325	1878	16	mortgage	mortgage	NOUN
ftr-325	1878	17	.	.	PUNCT
ftr-325	1879	1	the	the	DET
ftr-325	1879	2	tax	tax	NOUN
ftr-325	1879	3	court	court	NOUN
ftr-325	1879	4	(	(	PUNCT
ftr-325	1879	5	judge	judge	NOUN
ftr-325	1879	6	goeke	goeke	ADJ
ftr-325	1879	7	)	)	PUNCT
ftr-325	1879	8	applied	apply	VERB
ftr-325	1879	9	§	§	NOUN
ftr-325	1879	10	163(h)(3)(b)(ii	163(h)(3)(b)(ii	NUM
ftr-325	1879	11	)	)	PUNCT
ftr-325	1879	12	,	,	PUNCT
ftr-325	1879	13	which	which	PRON
ftr-325	1879	14	provides	provide	VERB
ftr-325	1879	15	that	that	SCONJ
ftr-325	1879	16	a	a	DET
ftr-325	1879	17	married	married	ADJ
ftr-325	1879	18	individual	individual	NOUN
ftr-325	1879	19	filing	file	VERB
ftr-325	1879	20	a	a	DET
ftr-325	1879	21	separate	separate	ADJ
ftr-325	1879	22	return	return	NOUN
ftr-325	1879	23	is	be	AUX
ftr-325	1879	24	limited	limit	VERB
ftr-325	1879	25	to	to	ADP
ftr-325	1879	26	a	a	DET
ftr-325	1879	27	deduction	deduction	NOUN
ftr-325	1879	28	for	for	ADP
ftr-325	1879	29	interest	interest	NOUN
ftr-325	1879	30	paid	pay	VERB
ftr-325	1879	31	on	on	ADP
ftr-325	1879	32	$	$	SYM
ftr-325	1879	33	500,000	500,000	NUM
ftr-325	1879	34	of	of	ADP
ftr-325	1879	35	home	home	NOUN
ftr-325	1879	36	acquisition	acquisition	NOUN
ftr-325	1879	37	indebtedness	indebtedness	NOUN
ftr-325	1879	38	,	,	PUNCT
ftr-325	1879	39	and	and	CCONJ
ftr-325	1879	40	§	§	PROPN
ftr-325	1879	41	163(h)(3)(c)(ii	163(h)(3)(c)(ii	NUM
ftr-325	1879	42	)	)	PUNCT
ftr-325	1879	43	,	,	PUNCT
ftr-325	1879	44	which	which	PRON
ftr-325	1879	45	provides	provide	VERB
ftr-325	1879	46	that	that	SCONJ
ftr-325	1879	47	a	a	DET
ftr-325	1879	48	married	married	ADJ
ftr-325	1879	49	individual	individual	NOUN
ftr-325	1879	50	filing	file	VERB
ftr-325	1879	51	a	a	DET
ftr-325	1879	52	separate	separate	ADJ
ftr-325	1879	53	return	return	NOUN
ftr-325	1879	54	is	be	AUX
ftr-325	1879	55	limited	limit	VERB
ftr-325	1879	56	to	to	ADP
ftr-325	1879	57	a	a	DET
ftr-325	1879	58	deduction	deduction	NOUN
ftr-325	1879	59	for	for	ADP
ftr-325	1879	60	interest	interest	NOUN
ftr-325	1879	61	paid	pay	VERB
ftr-325	1879	62	on	on	ADP
ftr-325	1879	63	$	$	SYM
ftr-325	1879	64	50,000	50,000	NUM
ftr-325	1879	65	of	of	ADP
ftr-325	1879	66	home	home	NOUN
ftr-325	1879	67	equity	equity	NOUN
ftr-325	1879	68	indebtedness	indebtedness	NOUN
ftr-325	1879	69	,	,	PUNCT
ftr-325	1879	70	which	which	PRON
ftr-325	1879	71	limits	limit	VERB
ftr-325	1879	72	the	the	DET
ftr-325	1879	73	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1879	74	total	total	ADJ
ftr-325	1879	75	deduction	deduction	NOUN
ftr-325	1879	76	to	to	ADP
ftr-325	1879	77	interest	interest	NOUN
ftr-325	1879	78	on	on	ADP
ftr-325	1879	79	$	$	SYM
ftr-325	1879	80	550,000	550,000	NUM
ftr-325	1879	81	of	of	ADP
ftr-325	1879	82	mortgage	mortgage	NOUN
ftr-325	1879	83	debt	debt	NOUN
ftr-325	1879	84	.	.	PUNCT
ftr-325	1880	1	section	section	NOUN
ftr-325	1880	2	6662	6662	NUM
ftr-325	1880	3	accuracy	accuracy	NOUN
ftr-325	1880	4	-	-	PUNCT
ftr-325	1880	5	related	relate	VERB
ftr-325	1880	6	penalties	penalty	NOUN
ftr-325	1880	7	were	be	AUX
ftr-325	1880	8	upheld	uphold	VERB
ftr-325	1880	9	,	,	PUNCT
ftr-325	1880	10	even	even	ADV
ftr-325	1880	11	though	though	SCONJ
ftr-325	1880	12	the	the	DET
ftr-325	1880	13	taxpayer	taxpayer	NOUN
ftr-325	1880	14	claimed	claim	VERB
ftr-325	1880	15	to	to	PART
ftr-325	1880	16	have	have	AUX
ftr-325	1880	17	relied	rely	VERB
ftr-325	1880	18	on	on	ADP
ftr-325	1880	19	her	her	PRON
ftr-325	1880	20	tax	tax	NOUN
ftr-325	1880	21	advisor	advisor	NOUN
ftr-325	1880	22	in	in	ADP
ftr-325	1880	23	taking	take	VERB
ftr-325	1880	24	her	her	PRON
ftr-325	1880	25	return	return	NOUN
ftr-325	1880	26	position	position	NOUN
ftr-325	1880	27	,	,	PUNCT
ftr-325	1880	28	because	because	SCONJ
ftr-325	1880	29	―she	―she	PROPN
ftr-325	1880	30	.	.	PUNCT
ftr-325	1880	31	.	.	PUNCT
ftr-325	1881	1	.	.	PUNCT
ftr-325	1882	1	made	make	VERB
ftr-325	1882	2	no	no	DET
ftr-325	1882	3	attempt	attempt	NOUN
ftr-325	1882	4	to	to	PART
ftr-325	1882	5	establish	establish	VERB
ftr-325	1882	6	that	that	SCONJ
ftr-325	1882	7	the	the	DET
ftr-325	1882	8	reliance	reliance	NOUN
ftr-325	1882	9	was	be	AUX
ftr-325	1882	10	reasonable.‖	reasonable.‖	NOUN
ftr-325	1882	11			NOUN
ftr-325	1882	12	interestingly	interestingly	ADV
ftr-325	1882	13	,	,	PUNCT
ftr-325	1882	14	the	the	DET
ftr-325	1882	15	same	same	ADJ
ftr-325	1882	16	tax	tax	NOUN
ftr-325	1882	17	advisor	advisor	NOUN
ftr-325	1882	18	who	who	PRON
ftr-325	1882	19	prepared	prepare	VERB
ftr-325	1882	20	her	her	PRON
ftr-325	1882	21	return	return	NOUN
ftr-325	1882	22	also	also	ADV
ftr-325	1882	23	represented	represent	VERB
ftr-325	1882	24	her	she	PRON
ftr-325	1882	25	in	in	ADP
ftr-325	1882	26	the	the	DET
ftr-325	1882	27	tax	tax	NOUN
ftr-325	1882	28	court	court	NOUN
ftr-325	1882	29	litigation	litigation	NOUN
ftr-325	1882	30	.	.	PUNCT
ftr-325	1883	1	4	4	X
ftr-325	1883	2	.	.	X
ftr-325	1883	3	no	no	DET
ftr-325	1883	4	dependency	dependency	NOUN
ftr-325	1883	5	or	or	CCONJ
ftr-325	1883	6	child	child	NOUN
ftr-325	1883	7	credits	credit	NOUN
ftr-325	1883	8	for	for	ADP
ftr-325	1883	9	nonresident	nonresident	ADJ
ftr-325	1883	10	,	,	PUNCT
ftr-325	1883	11	noncitizen	noncitizen	ADJ
ftr-325	1883	12	children	child	NOUN
ftr-325	1883	13	.	.	PUNCT
ftr-325	1884	1	carlebach	carlebach	PROPN
ftr-325	1884	2	v.	v.	ADP
ftr-325	1884	3	commissioner	commissioner	PROPN
ftr-325	1884	4	,	,	PUNCT
ftr-325	1884	5	139	139	NUM
ftr-325	1884	6	t.c	t.c	PROPN
ftr-325	1884	7	.	.	PUNCT
ftr-325	1885	1	no	no	INTJ
ftr-325	1885	2	.	.	NOUN
ftr-325	1885	3	1	1	NUM
ftr-325	1885	4	(	(	PUNCT
ftr-325	1885	5	7/19/12	7/19/12	PROPN
ftr-325	1885	6	)	)	PUNCT
ftr-325	1885	7	.	.	PUNCT
ftr-325	1886	1	this	this	DET
ftr-325	1886	2	case	case	NOUN
ftr-325	1886	3	involved	involve	VERB
ftr-325	1886	4	whether	whether	SCONJ
ftr-325	1886	5	the	the	DET
ftr-325	1886	6	taxpayers	taxpayer	NOUN
ftr-325	1886	7	were	be	AUX
ftr-325	1886	8	allowed	allow	VERB
ftr-325	1886	9	§	§	PROPN
ftr-325	1886	10	151	151	NUM
ftr-325	1886	11	dependency	dependency	NOUN
ftr-325	1886	12	exemption	exemption	NOUN
ftr-325	1886	13	deductions	deduction	NOUN
ftr-325	1886	14	and	and	CCONJ
ftr-325	1886	15	§	§	PROPN
ftr-325	1886	16	21	21	NUM
ftr-325	1886	17	and	and	CCONJ
ftr-325	1886	18	§	§	PROPN
ftr-325	1886	19	24	24	NUM
ftr-325	1886	20	child	child	NOUN
ftr-325	1886	21	-	-	PUNCT
ftr-325	1886	22	related	relate	VERB
ftr-325	1886	23	credits	credit	NOUN
ftr-325	1886	24	,	,	PUNCT
ftr-325	1886	25	which	which	PRON
ftr-325	1886	26	require	require	VERB
ftr-325	1886	27	that	that	SCONJ
ftr-325	1886	28	the	the	DET
ftr-325	1886	29	children	child	NOUN
ftr-325	1886	30	satisfy	satisfy	VERB
ftr-325	1886	31	the	the	DET
ftr-325	1886	32	same	same	ADJ
ftr-325	1886	33	statutory	statutory	ADJ
ftr-325	1886	34	test	test	NOUN
ftr-325	1886	35	,	,	PUNCT
ftr-325	1886	36	for	for	ADP
ftr-325	1886	37	non	non	ADJ
ftr-325	1886	38	-	-	ADJ
ftr-325	1886	39	resident	resident	ADJ
ftr-325	1886	40	,	,	PUNCT
ftr-325	1886	41	non	non	ADJ
ftr-325	1886	42	-	-	ADJ
ftr-325	1886	43	citizen	citizen	ADJ
ftr-325	1886	44	children	child	NOUN
ftr-325	1886	45	.	.	PUNCT
ftr-325	1887	1	one	one	NUM
ftr-325	1887	2	of	of	ADP
ftr-325	1887	3	the	the	DET
ftr-325	1887	4	married	married	ADJ
ftr-325	1887	5	taxpayers	taxpayer	NOUN
ftr-325	1887	6	was	be	AUX
ftr-325	1887	7	a	a	DET
ftr-325	1887	8	u.s	u.s	PROPN
ftr-325	1887	9	.	.	PROPN
ftr-325	1887	10	citizen	citizen	PROPN
ftr-325	1887	11	and	and	CCONJ
ftr-325	1887	12	the	the	DET
ftr-325	1887	13	other	other	ADJ
ftr-325	1887	14	an	an	DET
ftr-325	1887	15	israeli	israeli	NOUN
ftr-325	1887	16	,	,	PUNCT
ftr-325	1887	17	and	and	CCONJ
ftr-325	1887	18	they	they	PRON
ftr-325	1887	19	lived	live	VERB
ftr-325	1887	20	in	in	ADP
ftr-325	1887	21	israel	israel	PROPN
ftr-325	1887	22	;	;	PUNCT
ftr-325	1887	23	the	the	DET
ftr-325	1887	24	children	child	NOUN
ftr-325	1887	25	were	be	AUX
ftr-325	1887	26	born	bear	VERB
ftr-325	1887	27	in	in	ADP
ftr-325	1887	28	,	,	PUNCT
ftr-325	1887	29	and	and	CCONJ
ftr-325	1887	30	lived	live	VERB
ftr-325	1887	31	in	in	ADP
ftr-325	1887	32	israel	israel	PROPN
ftr-325	1887	33	.	.	PUNCT
ftr-325	1888	1	the	the	DET
ftr-325	1888	2	tax	tax	NOUN
ftr-325	1888	3	court	court	NOUN
ftr-325	1888	4	(	(	PUNCT
ftr-325	1888	5	judge	judge	PROPN
ftr-325	1888	6	halpern	halpern	PROPN
ftr-325	1888	7	)	)	PUNCT
ftr-325	1888	8	applied	apply	VERB
ftr-325	1888	9	§	§	PROPN
ftr-325	1888	10	152(b)(3)(a	152(b)(3)(a	PROPN
ftr-325	1888	11	)	)	PUNCT
ftr-325	1888	12	,	,	PUNCT
ftr-325	1888	13	which	which	PRON
ftr-325	1888	14	provides	provide	VERB
ftr-325	1888	15	that	that	DET
ftr-325	1888	16	―[t]he	―[t]he	ADJ
ftr-325	1888	17	term	term	NOUN
ftr-325	1888	18	‗dependent	‗dependent	NOUN
ftr-325	1888	19	‘	'	PUNCT
ftr-325	1888	20	does	do	AUX
ftr-325	1888	21	not	not	PART
ftr-325	1888	22	include	include	VERB
ftr-325	1888	23	an	an	DET
ftr-325	1888	24	individual	individual	NOUN
ftr-325	1888	25	who	who	PRON
ftr-325	1888	26	is	be	AUX
ftr-325	1888	27	not	not	PART
ftr-325	1888	28	a	a	DET
ftr-325	1888	29	citizen	citizen	NOUN
ftr-325	1888	30	or	or	CCONJ
ftr-325	1888	31	national	national	NOUN
ftr-325	1888	32	of	of	ADP
ftr-325	1888	33	the	the	DET
ftr-325	1888	34	united	united	PROPN
ftr-325	1888	35	states	states	PROPN
ftr-325	1888	36	unless	unless	SCONJ
ftr-325	1888	37	such	such	ADJ
ftr-325	1888	38	individual	individual	NOUN
ftr-325	1888	39	is	be	AUX
ftr-325	1888	40	a	a	DET
ftr-325	1888	41	resident	resident	NOUN
ftr-325	1888	42	of	of	ADP
ftr-325	1888	43	the	the	DET
ftr-325	1888	44	united	united	PROPN
ftr-325	1888	45	states	states	PROPN
ftr-325	1888	46	or	or	CCONJ
ftr-325	1888	47	a	a	DET
ftr-325	1888	48	country	country	NOUN
ftr-325	1888	49	contiguous	contiguous	ADJ
ftr-325	1888	50	to	to	ADP
ftr-325	1888	51	the	the	DET
ftr-325	1888	52	united	united	PROPN
ftr-325	1888	53	states,‖	states,‖	PROPN
ftr-325	1888	54	and	and	CCONJ
ftr-325	1888	55	reg	reg	NOUN
ftr-325	1888	56	.	.	PUNCT
ftr-325	1889	1	§	§	PROPN
ftr-325	1889	2	1.152	1.152	NUM
ftr-325	1889	3	-	-	PUNCT
ftr-325	1889	4	2(a)(1	2(a)(1	NUM
ftr-325	1889	5	)	)	PUNCT
ftr-325	1889	6	,	,	PUNCT
ftr-325	1889	7	which	which	PRON
ftr-325	1889	8	provides	provide	VERB
ftr-325	1889	9	that	that	DET
ftr-325	1889	10	―to	―to	NOUN
ftr-325	1889	11	qualify	qualify	VERB
ftr-325	1889	12	as	as	ADP
ftr-325	1889	13	a	a	DET
ftr-325	1889	14	dependent	dependent	NOUN
ftr-325	1889	15	an	an	DET
ftr-325	1889	16	individual	individual	NOUN
ftr-325	1889	17	must	must	AUX
ftr-325	1889	18	be	be	AUX
ftr-325	1889	19	a	a	DET
ftr-325	1889	20	citizen	citizen	NOUN
ftr-325	1889	21	or	or	CCONJ
ftr-325	1889	22	resident	resident	NOUN
ftr-325	1889	23	of	of	ADP
ftr-325	1889	24	the	the	DET
ftr-325	1889	25	united	united	PROPN
ftr-325	1889	26	states	states	PROPN
ftr-325	1889	27	.	.	PUNCT
ftr-325	1889	28	.	.	PUNCT
ftr-325	1890	1	.	.	PUNCT
ftr-325	1891	1	at	at	ADP
ftr-325	1891	2	some	some	DET
ftr-325	1891	3	time	time	NOUN
ftr-325	1891	4	during	during	ADP
ftr-325	1891	5	the	the	DET
ftr-325	1891	6	calendar	calendar	NOUN
ftr-325	1891	7	year	year	NOUN
ftr-325	1891	8	in	in	ADP
ftr-325	1891	9	which	which	PRON
ftr-325	1891	10	the	the	DET
ftr-325	1891	11	taxable	taxable	ADJ
ftr-325	1891	12	year	year	NOUN
ftr-325	1891	13	of	of	ADP
ftr-325	1891	14	the	the	DET
ftr-325	1891	15	taxpayer	taxpayer	NOUN
ftr-325	1891	16	begins‖	begins‖	PROPN
ftr-325	1891	17	to	to	PART
ftr-325	1891	18	deny	deny	VERB
ftr-325	1891	19	the	the	DET
ftr-325	1891	20	deductions	deduction	NOUN
ftr-325	1891	21	and	and	CCONJ
ftr-325	1891	22	credits	credit	NOUN
ftr-325	1891	23	.	.	PUNCT
ftr-325	1892	1	he	he	PRON
ftr-325	1892	2	rejected	reject	VERB
ftr-325	1892	3	the	the	DET
ftr-325	1892	4	taxpayers	taxpayer	NOUN
ftr-325	1892	5	‘	'	PUNCT
ftr-325	1892	6	argument	argument	NOUN
ftr-325	1892	7	that	that	SCONJ
ftr-325	1892	8	because	because	SCONJ
ftr-325	1892	9	the	the	DET
ftr-325	1892	10	594	594	NUM
ftr-325	1892	11	florida	florida	PROPN
ftr-325	1892	12	tax	tax	NOUN
ftr-325	1892	13	review	review	NOUN
ftr-325	1892	14	[	[	X
ftr-325	1892	15	vol	vol	NOUN
ftr-325	1892	16	.	.	PUNCT
ftr-325	1892	17	13:10	13:10	NUM
ftr-325	1892	18	children	child	NOUN
ftr-325	1892	19	were	be	AUX
ftr-325	1892	20	citizens	citizen	NOUN
ftr-325	1892	21	in	in	ADP
ftr-325	1892	22	the	the	DET
ftr-325	1892	23	year	year	NOUN
ftr-325	1892	24	(	(	PUNCT
ftr-325	1892	25	2007	2007	NUM
ftr-325	1892	26	)	)	PUNCT
ftr-325	1892	27	in	in	ADP
ftr-325	1892	28	which	which	PRON
ftr-325	1892	29	returns	return	NOUN
ftr-325	1892	30	were	be	AUX
ftr-325	1892	31	filed	file	VERB
ftr-325	1892	32	,	,	PUNCT
ftr-325	1892	33	they	they	PRON
ftr-325	1892	34	qualified	qualify	VERB
ftr-325	1892	35	as	as	ADP
ftr-325	1892	36	dependents	dependent	NOUN
ftr-325	1892	37	for	for	ADP
ftr-325	1892	38	the	the	DET
ftr-325	1892	39	years	year	NOUN
ftr-325	1892	40	at	at	ADP
ftr-325	1892	41	issue	issue	NOUN
ftr-325	1892	42	(	(	PUNCT
ftr-325	1892	43	2004	2004	NUM
ftr-325	1892	44	through	through	ADP
ftr-325	1892	45	2006	2006	NUM
ftr-325	1892	46	)	)	PUNCT
ftr-325	1892	47	.	.	PUNCT
ftr-325	1893	1	he	he	PRON
ftr-325	1893	2	also	also	ADV
ftr-325	1893	3	rejected	reject	VERB
ftr-325	1893	4	the	the	DET
ftr-325	1893	5	taxpayers	taxpayer	NOUN
ftr-325	1893	6	‘	‘	PART
ftr-325	1893	7	argument	argument	NOUN
ftr-325	1893	8	that	that	SCONJ
ftr-325	1893	9	the	the	DET
ftr-325	1893	10	children	child	NOUN
ftr-325	1893	11	had	have	AUX
ftr-325	1893	12	―derivative	―derivative	VERB
ftr-325	1893	13	citizenship‖	citizenship‖	VERB
ftr-325	1893	14	under	under	ADP
ftr-325	1893	15	8	8	NUM
ftr-325	1893	16	u.s.c	u.s.c	ADJ
ftr-325	1893	17	.	.	PUNCT
ftr-325	1894	1	§	§	PROPN
ftr-325	1894	2	1433	1433	NUM
ftr-325	1894	3	,	,	PUNCT
ftr-325	1894	4	because	because	SCONJ
ftr-325	1894	5	such	such	ADJ
ftr-325	1894	6	citizenship	citizenship	NOUN
ftr-325	1894	7	is	be	AUX
ftr-325	1894	8	not	not	PART
ftr-325	1894	9	automatic	automatic	ADJ
ftr-325	1894	10	,	,	PUNCT
ftr-325	1894	11	but	but	CCONJ
ftr-325	1894	12	requires	require	VERB
ftr-325	1894	13	an	an	DET
ftr-325	1894	14	application	application	NOUN
ftr-325	1894	15	and	and	CCONJ
ftr-325	1894	16	naturalization	naturalization	NOUN
ftr-325	1894	17	,	,	PUNCT
ftr-325	1894	18	which	which	PRON
ftr-325	1894	19	had	have	AUX
ftr-325	1894	20	not	not	PART
ftr-325	1894	21	occurred	occur	VERB
ftr-325	1894	22	during	during	ADP
ftr-325	1894	23	the	the	DET
ftr-325	1894	24	years	year	NOUN
ftr-325	1894	25	in	in	ADP
ftr-325	1894	26	question	question	NOUN
ftr-325	1894	27	.	.	PUNCT
ftr-325	1895	1	finally	finally	ADV
ftr-325	1895	2	,	,	PUNCT
ftr-325	1895	3	he	he	PRON
ftr-325	1895	4	rejected	reject	VERB
ftr-325	1895	5	the	the	DET
ftr-325	1895	6	taxpayers	taxpayer	NOUN
ftr-325	1895	7	argument	argument	NOUN
ftr-325	1895	8	that	that	SCONJ
ftr-325	1895	9	because	because	SCONJ
ftr-325	1895	10	§	§	PROPN
ftr-325	1895	11	152(b)(3)(a	152(b)(3)(a	PROPN
ftr-325	1895	12	)	)	PUNCT
ftr-325	1895	13	does	do	AUX
ftr-325	1895	14	not	not	PART
ftr-325	1895	15	require	require	VERB
ftr-325	1895	16	citizenship	citizenship	NOUN
ftr-325	1895	17	during	during	ADP
ftr-325	1895	18	the	the	DET
ftr-325	1895	19	year	year	NOUN
ftr-325	1895	20	in	in	ADP
ftr-325	1895	21	question	question	NOUN
ftr-325	1895	22	,	,	PUNCT
ftr-325	1895	23	reg	reg	NOUN
ftr-325	1895	24	.	.	PUNCT
ftr-325	1896	1	§	§	PROPN
ftr-325	1896	2	1.152	1.152	NUM
ftr-325	1896	3	-	-	PUNCT
ftr-325	1896	4	2(a)(1	2(a)(1	NUM
ftr-325	1896	5	)	)	PUNCT
ftr-325	1896	6	,	,	PUNCT
ftr-325	1896	7	which	which	PRON
ftr-325	1896	8	does	do	AUX
ftr-325	1896	9	require	require	VERB
ftr-325	1896	10	citizenship	citizenship	NOUN
ftr-325	1896	11	during	during	ADP
ftr-325	1896	12	the	the	DET
ftr-325	1896	13	year	year	NOUN
ftr-325	1896	14	in	in	ADP
ftr-325	1896	15	question	question	NOUN
ftr-325	1896	16	,	,	PUNCT
ftr-325	1896	17	was	be	AUX
ftr-325	1896	18	invalid	invalid	ADJ
ftr-325	1896	19	.	.	PUNCT
ftr-325	1897	1	the	the	DET
ftr-325	1897	2	regulation	regulation	NOUN
ftr-325	1897	3	was	be	AUX
ftr-325	1897	4	a	a	DET
ftr-325	1897	5	reasonable	reasonable	ADJ
ftr-325	1897	6	interpretation	interpretation	NOUN
ftr-325	1897	7	of	of	ADP
ftr-325	1897	8	§	§	PROPN
ftr-325	1897	9	152(b)(3)(a	152(b)(3)(a	PROPN
ftr-325	1897	10	)	)	PUNCT
ftr-325	1897	11	,	,	PUNCT
ftr-325	1897	12	which	which	PRON
ftr-325	1897	13	he	he	PRON
ftr-325	1897	14	interpreted	interpret	VERB
ftr-325	1897	15	―in	―in	NOUN
ftr-325	1897	16	the	the	DET
ftr-325	1897	17	context	context	NOUN
ftr-325	1897	18	of	of	ADP
ftr-325	1897	19	subtitle	subtitle	NOUN
ftr-325	1897	20	a	a	PRON
ftr-325	1897	21	of	of	ADP
ftr-325	1897	22	the	the	DET
ftr-325	1897	23	internal	internal	ADJ
ftr-325	1897	24	revenue	revenue	NOUN
ftr-325	1897	25	code	code	NOUN
ftr-325	1897	26	,	,	PUNCT
ftr-325	1897	27	which	which	PRON
ftr-325	1897	28	deals	deal	VERB
ftr-325	1897	29	with	with	ADP
ftr-325	1897	30	income	income	NOUN
ftr-325	1897	31	taxes	taxis	NOUN
ftr-325	1897	32	,	,	PUNCT
ftr-325	1897	33	and	and	CCONJ
ftr-325	1897	34	in	in	ADP
ftr-325	1897	35	which	which	PRON
ftr-325	1897	36	the	the	DET
ftr-325	1897	37	concept	concept	NOUN
ftr-325	1897	38	of	of	ADP
ftr-325	1897	39	an	an	DET
ftr-325	1897	40	annual	annual	ADJ
ftr-325	1897	41	accounting	accounting	NOUN
ftr-325	1897	42	system	system	NOUN
ftr-325	1897	43	is	be	AUX
ftr-325	1897	44	deeply	deeply	ADV
ftr-325	1897	45	embedded.‖	embedded.‖	ADJ
ftr-325	1897	46	section	section	NOUN
ftr-325	1897	47	6662	6662	NUM
ftr-325	1897	48	accuracy	accuracy	NOUN
ftr-325	1897	49	related	relate	VERB
ftr-325	1897	50	penalties	penalty	NOUN
ftr-325	1897	51	were	be	AUX
ftr-325	1897	52	upheld	uphold	VERB
ftr-325	1897	53	.	.	PUNCT
ftr-325	1898	1	5	5	X
ftr-325	1898	2	.	.	X
ftr-325	1898	3	an	an	DET
ftr-325	1898	4	incomplete	incomplete	ADJ
ftr-325	1898	5	effort	effort	NOUN
ftr-325	1898	6	to	to	PART
ftr-325	1898	7	collect	collect	VERB
ftr-325	1898	8	on	on	ADP
ftr-325	1898	9	a	a	DET
ftr-325	1898	10	homeowner‘s	homeowner‘s	PROPN
ftr-325	1898	11	insurance	insurance	NOUN
ftr-325	1898	12	policy	policy	NOUN
ftr-325	1898	13	is	be	AUX
ftr-325	1898	14	all	all	PRON
ftr-325	1898	15	that‘s	that‘s	NOUN
ftr-325	1898	16	necessary	necessary	ADJ
ftr-325	1898	17	to	to	PART
ftr-325	1898	18	secure	secure	VERB
ftr-325	1898	19	a	a	DET
ftr-325	1898	20	casualty	casualty	NOUN
ftr-325	1898	21	loss	loss	NOUN
ftr-325	1898	22	deduction	deduction	NOUN
ftr-325	1898	23	.	.	PUNCT
ftr-325	1899	1	ambrose	ambrose	PROPN
ftr-325	1899	2	v.	v.	PROPN
ftr-325	1899	3	united	united	PROPN
ftr-325	1899	4	states	states	PROPN
ftr-325	1899	5	,	,	PUNCT
ftr-325	1899	6	106	106	NUM
ftr-325	1899	7	fed	feed	VERB
ftr-325	1899	8	.	.	PUNCT
ftr-325	1900	1	cl	cl	NOUN
ftr-325	1900	2	.	.	PUNCT
ftr-325	1901	1	152	152	NUM
ftr-325	1901	2	(	(	PUNCT
ftr-325	1901	3	8/3/12	8/3/12	NUM
ftr-325	1901	4	)	)	PUNCT
ftr-325	1901	5	.	.	PUNCT
ftr-325	1902	1	the	the	DET
ftr-325	1902	2	taxpayers	taxpayer	NOUN
ftr-325	1902	3	‘	'	PUNCT
ftr-325	1902	4	home	home	NOUN
ftr-325	1902	5	was	be	AUX
ftr-325	1902	6	destroyed	destroy	VERB
ftr-325	1902	7	in	in	ADP
ftr-325	1902	8	a	a	DET
ftr-325	1902	9	fire	fire	NOUN
ftr-325	1902	10	,	,	PUNCT
ftr-325	1902	11	and	and	CCONJ
ftr-325	1902	12	the	the	DET
ftr-325	1902	13	next	next	ADJ
ftr-325	1902	14	day	day	NOUN
ftr-325	1902	15	they	they	PRON
ftr-325	1902	16	filed	file	VERB
ftr-325	1902	17	a	a	DET
ftr-325	1902	18	timely	timely	ADJ
ftr-325	1902	19	claim	claim	NOUN
ftr-325	1902	20	with	with	ADP
ftr-325	1902	21	their	their	PRON
ftr-325	1902	22	homeowner‘s	homeowner‘s	PROPN
ftr-325	1902	23	insurance	insurance	NOUN
ftr-325	1902	24	company	company	NOUN
ftr-325	1902	25	.	.	PUNCT
ftr-325	1903	1	however	however	ADV
ftr-325	1903	2	,	,	PUNCT
ftr-325	1903	3	they	they	PRON
ftr-325	1903	4	failed	fail	VERB
ftr-325	1903	5	to	to	PART
ftr-325	1903	6	file	file	VERB
ftr-325	1903	7	a	a	DET
ftr-325	1903	8	timely	timely	ADJ
ftr-325	1903	9	―proof	―proof	PUNCT
ftr-325	1903	10	of	of	ADP
ftr-325	1903	11	loss‖	loss‖	PROPN
ftr-325	1903	12	as	as	SCONJ
ftr-325	1903	13	required	require	VERB
ftr-325	1903	14	by	by	ADP
ftr-325	1903	15	the	the	DET
ftr-325	1903	16	insurance	insurance	NOUN
ftr-325	1903	17	policy	policy	NOUN
ftr-325	1903	18	;	;	PUNCT
ftr-325	1903	19	they	they	PRON
ftr-325	1903	20	sued	sue	VERB
ftr-325	1903	21	the	the	DET
ftr-325	1903	22	insurance	insurance	NOUN
ftr-325	1903	23	company	company	NOUN
ftr-325	1903	24	in	in	ADP
ftr-325	1903	25	state	state	NOUN
ftr-325	1903	26	court	court	NOUN
ftr-325	1903	27	and	and	CCONJ
ftr-325	1903	28	lost	lose	VERB
ftr-325	1903	29	.	.	PUNCT
ftr-325	1904	1	the	the	DET
ftr-325	1904	2	irs	irs	PROPN
ftr-325	1904	3	applied	apply	VERB
ftr-325	1904	4	§	§	PROPN
ftr-325	1904	5	165(h)(5)(e	165(h)(5)(e	PROPN
ftr-325	1904	6	)	)	PUNCT
ftr-325	1904	7	to	to	PART
ftr-325	1904	8	deny	deny	VERB
ftr-325	1904	9	the	the	DET
ftr-325	1904	10	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1904	11	claim	claim	NOUN
ftr-325	1904	12	for	for	ADP
ftr-325	1904	13	a	a	DET
ftr-325	1904	14	casualty	casualty	NOUN
ftr-325	1904	15	loss	loss	NOUN
ftr-325	1904	16	deduction	deduction	NOUN
ftr-325	1904	17	.	.	PUNCT
ftr-325	1905	1	section	section	NOUN
ftr-325	1905	2	165(h)(5)(e	165(h)(5)(e	NUM
ftr-325	1905	3	)	)	PUNCT
ftr-325	1905	4	provides	provide	VERB
ftr-325	1905	5	that	that	DET
ftr-325	1905	6	―[a]ny	―[a]ny	NOUN
ftr-325	1905	7	loss	loss	NOUN
ftr-325	1905	8	of	of	ADP
ftr-325	1905	9	an	an	DET
ftr-325	1905	10	individual	individual	NOUN
ftr-325	1905	11	described	describe	VERB
ftr-325	1905	12	in	in	ADP
ftr-325	1905	13	subsection	subsection	NOUN
ftr-325	1905	14	(	(	PUNCT
ftr-325	1905	15	c)(3	c)(3	NOUN
ftr-325	1905	16	)	)	PUNCT
ftr-325	1905	17	to	to	ADP
ftr-325	1905	18	the	the	DET
ftr-325	1905	19	extent	extent	NOUN
ftr-325	1905	20	covered	cover	VERB
ftr-325	1905	21	by	by	ADP
ftr-325	1905	22	insurance	insurance	NOUN
ftr-325	1905	23	shall	shall	AUX
ftr-325	1905	24	be	be	AUX
ftr-325	1905	25	taken	take	VERB
ftr-325	1905	26	into	into	ADP
ftr-325	1905	27	account	account	NOUN
ftr-325	1905	28	under	under	ADP
ftr-325	1905	29	this	this	DET
ftr-325	1905	30	section	section	NOUN
ftr-325	1905	31	only	only	ADV
ftr-325	1905	32	if	if	SCONJ
ftr-325	1905	33	the	the	DET
ftr-325	1905	34	individual	individual	ADJ
ftr-325	1905	35	files	file	VERB
ftr-325	1905	36	a	a	DET
ftr-325	1905	37	timely	timely	ADJ
ftr-325	1905	38	insurance	insurance	NOUN
ftr-325	1905	39	claim	claim	NOUN
ftr-325	1905	40	with	with	ADP
ftr-325	1905	41	respect	respect	NOUN
ftr-325	1905	42	to	to	ADP
ftr-325	1905	43	such	such	ADJ
ftr-325	1905	44	loss.‖	loss.‖	NOUN
ftr-325	1905	45	the	the	DET
ftr-325	1905	46	court	court	NOUN
ftr-325	1905	47	of	of	ADP
ftr-325	1905	48	federal	federal	ADJ
ftr-325	1905	49	claims	claim	NOUN
ftr-325	1905	50	(	(	PUNCT
ftr-325	1905	51	judge	judge	NOUN
ftr-325	1905	52	allegra	allegra	PROPN
ftr-325	1905	53	)	)	PUNCT
ftr-325	1905	54	upheld	uphold	VERB
ftr-325	1905	55	the	the	DET
ftr-325	1905	56	taxpayers	taxpayer	NOUN
ftr-325	1905	57	‘	'	PUNCT
ftr-325	1905	58	refund	refund	NOUN
ftr-325	1905	59	claim	claim	NOUN
ftr-325	1905	60	,	,	PUNCT
ftr-325	1905	61	allowing	allow	VERB
ftr-325	1905	62	the	the	DET
ftr-325	1905	63	casualty	casualty	NOUN
ftr-325	1905	64	loss	loss	NOUN
ftr-325	1905	65	deduction	deduction	NOUN
ftr-325	1905	66	,	,	PUNCT
ftr-325	1905	67	on	on	ADP
ftr-325	1905	68	the	the	DET
ftr-325	1905	69	ground	ground	NOUN
ftr-325	1905	70	that	that	SCONJ
ftr-325	1905	71	§	§	PROPN
ftr-325	1905	72	165(h)(5)(e	165(h)(5)(e	PROPN
ftr-325	1905	73	)	)	PUNCT
ftr-325	1905	74	does	do	AUX
ftr-325	1905	75	not	not	PART
ftr-325	1905	76	apply	apply	VERB
ftr-325	1905	77	to	to	ADP
ftr-325	1905	78	a	a	DET
ftr-325	1905	79	taxpayer	taxpayer	NOUN
ftr-325	1905	80	who	who	PRON
ftr-325	1905	81	files	file	VERB
ftr-325	1905	82	a	a	DET
ftr-325	1905	83	timely	timely	ADJ
ftr-325	1905	84	claim	claim	NOUN
ftr-325	1905	85	but	but	CCONJ
ftr-325	1905	86	whose	whose	DET
ftr-325	1905	87	claim	claim	NOUN
ftr-325	1905	88	is	be	AUX
ftr-325	1905	89	rejected	reject	VERB
ftr-325	1905	90	by	by	ADP
ftr-325	1905	91	the	the	DET
ftr-325	1905	92	insurance	insurance	NOUN
ftr-325	1905	93	company	company	NOUN
ftr-325	1905	94	when	when	SCONJ
ftr-325	1905	95	the	the	DET
ftr-325	1905	96	taxpayer	taxpayer	NOUN
ftr-325	1905	97	fails	fail	VERB
ftr-325	1905	98	to	to	PART
ftr-325	1905	99	timely	timely	ADV
ftr-325	1905	100	file	file	VERB
ftr-325	1905	101	a	a	DET
ftr-325	1905	102	―proof	―proof	NUM
ftr-325	1905	103	of	of	ADP
ftr-325	1905	104	loss‖	loss‖	PROPN
ftr-325	1905	105	as	as	SCONJ
ftr-325	1905	106	required	require	VERB
ftr-325	1905	107	by	by	ADP
ftr-325	1905	108	the	the	DET
ftr-325	1905	109	insurance	insurance	NOUN
ftr-325	1905	110	policy	policy	NOUN
ftr-325	1905	111	.	.	PUNCT
ftr-325	1906	1	reading	read	VERB
ftr-325	1906	2	from	from	ADP
ftr-325	1906	3	webster‘s	webster‘s	PROPN
ftr-325	1906	4	dictionary	dictionary	NOUN
ftr-325	1906	5	to	to	PART
ftr-325	1906	6	divine	divine	VERB
ftr-325	1906	7	the	the	DET
ftr-325	1906	8	meaning	meaning	NOUN
ftr-325	1906	9	of	of	ADP
ftr-325	1906	10	the	the	DET
ftr-325	1906	11	terms	term	NOUN
ftr-325	1906	12	―file‖	―file‖	PROPN
ftr-325	1906	13	and	and	CCONJ
ftr-325	1906	14	―claim‖	―claim‖	PROPN
ftr-325	1906	15	in	in	ADP
ftr-325	1906	16	§	§	PROPN
ftr-325	1906	17	165(h)(5)(e	165(h)(5)(e	PROPN
ftr-325	1906	18	)	)	PUNCT
ftr-325	1906	19	,	,	PUNCT
ftr-325	1906	20	judge	judge	NOUN
ftr-325	1906	21	alegra	alegra	PROPN
ftr-325	1906	22	concluded	conclude	VERB
ftr-325	1906	23	that	that	SCONJ
ftr-325	1906	24	there	there	PRON
ftr-325	1906	25	is	be	VERB
ftr-325	1906	26	a	a	DET
ftr-325	1906	27	―distinction	―distinction	NOUN
ftr-325	1906	28	between	between	ADP
ftr-325	1906	29	the	the	DET
ftr-325	1906	30	filing	filing	NOUN
ftr-325	1906	31	of	of	ADP
ftr-325	1906	32	a	a	DET
ftr-325	1906	33	claim	claim	NOUN
ftr-325	1906	34	,	,	PUNCT
ftr-325	1906	35	i.e.	i.e.	X
ftr-325	1906	36	the	the	DET
ftr-325	1906	37	‗deliver[y	‗deliver[y	NOUN
ftr-325	1906	38	]	]	PUNCT
ftr-325	1906	39	.	.	PUNCT
ftr-325	1906	40	.	.	PUNCT
ftr-325	1907	1	.	.	PUNCT
ftr-325	1908	1	to	to	ADP
ftr-325	1908	2	the	the	DET
ftr-325	1908	3	proper	proper	ADJ
ftr-325	1908	4	officer	officer	NOUN
ftr-325	1908	5	‘	'	PUNCT
ftr-325	1908	6	of	of	ADP
ftr-325	1908	7	a	a	DET
ftr-325	1908	8	‗demand	‗demand	NOUN
ftr-325	1908	9	for	for	ADP
ftr-325	1908	10	something	something	PRON
ftr-325	1908	11	due	due	ADJ
ftr-325	1908	12	or	or	CCONJ
ftr-325	1908	13	believed	believe	VERB
ftr-325	1908	14	to	to	PART
ftr-325	1908	15	be	be	AUX
ftr-325	1908	16	due	due	ADJ
ftr-325	1908	17	‘	'	PUNCT
ftr-325	1908	18	and	and	CCONJ
ftr-325	1908	19	the	the	DET
ftr-325	1908	20	subsequent	subsequent	ADJ
ftr-325	1908	21	submission	submission	NOUN
ftr-325	1908	22	of	of	ADP
ftr-325	1908	23	proof	proof	NOUN
ftr-325	1908	24	of	of	ADP
ftr-325	1908	25	the	the	DET
ftr-325	1908	26	validity	validity	NOUN
ftr-325	1908	27	of	of	ADP
ftr-325	1908	28	that	that	DET
ftr-325	1908	29	claim,‖	claim,‖	PROPN
ftr-325	1908	30	and	and	CCONJ
ftr-325	1908	31	that	that	SCONJ
ftr-325	1908	32	in	in	ADP
ftr-325	1908	33	enacting	enact	VERB
ftr-325	1908	34	§	§	PROPN
ftr-325	1908	35	165(h)(5)(e	165(h)(5)(e	PROPN
ftr-325	1908	36	)	)	PUNCT
ftr-325	1908	37	,	,	PUNCT
ftr-325	1908	38	congress	congress	PROPN
ftr-325	1908	39	intended	intend	VERB
ftr-325	1908	40	to	to	PART
ftr-325	1908	41	require	require	VERB
ftr-325	1908	42	only	only	ADV
ftr-325	1908	43	the	the	DET
ftr-325	1908	44	former	former	ADJ
ftr-325	1908	45	.	.	PUNCT
ftr-325	1909	1	he	he	PRON
ftr-325	1909	2	rejected	reject	VERB
ftr-325	1909	3	the	the	DET
ftr-325	1909	4	government‘s	government‘s	NOUN
ftr-325	1909	5	argument	argument	NOUN
ftr-325	1909	6	that	that	SCONJ
ftr-325	1909	7	―an	―an	PROPN
ftr-325	1909	8	insurance	insurance	NOUN
ftr-325	1909	9	‗claim	‗claim	NOUN
ftr-325	1909	10	‘	'	PUNCT
ftr-325	1909	11	[	[	X
ftr-325	1909	12	includes	include	VERB
ftr-325	1909	13	fulfilling	fulfil	VERB
ftr-325	1909	14	]	]	PUNCT
ftr-325	1909	15	all	all	PRON
ftr-325	1909	16	of	of	ADP
ftr-325	1909	17	the	the	DET
ftr-325	1909	18	conditions	condition	NOUN
ftr-325	1909	19	on	on	ADP
ftr-325	1909	20	recovery	recovery	NOUN
ftr-325	1909	21	found	find	VERB
ftr-325	1909	22	in	in	ADP
ftr-325	1909	23	a	a	DET
ftr-325	1909	24	given	give	VERB
ftr-325	1909	25	policy.‖	policy.‖	ADJ
ftr-325	1909	26	6	6	NUM
ftr-325	1909	27	.	.	PUNCT
ftr-325	1910	1	if	if	SCONJ
ftr-325	1910	2	you	you	PRON
ftr-325	1910	3	don‘t	don‘t	VERB
ftr-325	1910	4	plead	plead	VERB
ftr-325	1910	5	the	the	DET
ftr-325	1910	6	right	right	ADJ
ftr-325	1910	7	theory	theory	NOUN
ftr-325	1910	8	,	,	PUNCT
ftr-325	1910	9	you	you	PRON
ftr-325	1910	10	lose	lose	VERB
ftr-325	1910	11	—	—	PUNCT
ftr-325	1910	12	even	even	ADV
ftr-325	1910	13	though	though	SCONJ
ftr-325	1910	14	had	have	AUX
ftr-325	1910	15	you	you	PRON
ftr-325	1910	16	pled	plead	VERB
ftr-325	1910	17	the	the	DET
ftr-325	1910	18	correct	correct	ADJ
ftr-325	1910	19	theory	theory	NOUN
ftr-325	1910	20	,	,	PUNCT
ftr-325	1910	21	you	you	PRON
ftr-325	1910	22	might	might	AUX
ftr-325	1910	23	have	have	AUX
ftr-325	1910	24	won	win	VERB
ftr-325	1910	25	.	.	PUNCT
ftr-325	1911	1	halata	halata	PROPN
ftr-325	1911	2	v.	v.	PROPN
ftr-325	1911	3	commissioner	commissioner	PROPN
ftr-325	1911	4	,	,	PUNCT
ftr-325	1911	5	t.c	t.c	PROPN
ftr-325	1911	6	.	.	PROPN
ftr-325	1911	7	memo	memo	NOUN
ftr-325	1911	8	.	.	PUNCT
ftr-325	1912	1	2012	2012	NUM
ftr-325	1912	2	-	-	SYM
ftr-325	1912	3	351	351	NUM
ftr-325	1912	4	(	(	PUNCT
ftr-325	1912	5	12/19/12	12/19/12	PROPN
ftr-325	1912	6	)	)	PUNCT
ftr-325	1912	7	.	.	PUNCT
ftr-325	1913	1	in	in	ADP
ftr-325	1913	2	2007	2007	NUM
ftr-325	1913	3	,	,	PUNCT
ftr-325	1913	4	the	the	DET
ftr-325	1913	5	2013	2013	NUM
ftr-325	1913	6	]	]	PUNCT
ftr-325	1913	7	recent	recent	ADJ
ftr-325	1913	8	developments	development	NOUN
ftr-325	1913	9	in	in	ADP
ftr-325	1913	10	federal	federal	ADJ
ftr-325	1913	11	income	income	NOUN
ftr-325	1913	12	taxation	taxation	NOUN
ftr-325	1913	13	595	595	NUM
ftr-325	1913	14	taxpayer	taxpayer	NOUN
ftr-325	1913	15	was	be	AUX
ftr-325	1913	16	suckered	suckere	VERB
ftr-325	1913	17	into	into	ADP
ftr-325	1913	18	paying	pay	VERB
ftr-325	1913	19	$	$	SYM
ftr-325	1913	20	180,000	180,000	NUM
ftr-325	1913	21	in	in	ADP
ftr-325	1913	22	a	a	DET
ftr-325	1913	23	scam	scam	NOUN
ftr-325	1913	24	―bank	―bank	PROPN
ftr-325	1913	25	guarantee	guarantee	VERB
ftr-325	1913	26	transaction‖	transaction‖	NOUN
ftr-325	1913	27	that	that	PRON
ftr-325	1913	28	promised	promise	VERB
ftr-325	1913	29	a	a	DET
ftr-325	1913	30	return	return	NOUN
ftr-325	1913	31	of	of	ADP
ftr-325	1913	32	$	$	SYM
ftr-325	1913	33	2.5	2.5	NUM
ftr-325	1913	34	million	million	NUM
ftr-325	1913	35	,	,	PUNCT
ftr-325	1913	36	with	with	ADP
ftr-325	1913	37	the	the	DET
ftr-325	1913	38	first	first	ADJ
ftr-325	1913	39	installment	installment	NOUN
ftr-325	1913	40	to	to	PART
ftr-325	1913	41	be	be	AUX
ftr-325	1913	42	received	receive	VERB
ftr-325	1913	43	only	only	ADV
ftr-325	1913	44	a	a	DET
ftr-325	1913	45	few	few	ADJ
ftr-325	1913	46	weeks	week	NOUN
ftr-325	1913	47	after	after	SCONJ
ftr-325	1913	48	the	the	DET
ftr-325	1913	49	payment	payment	NOUN
ftr-325	1913	50	was	be	AUX
ftr-325	1913	51	made	make	VERB
ftr-325	1913	52	.	.	PUNCT
ftr-325	1914	1	the	the	DET
ftr-325	1914	2	―opportunity‖	―opportunity‖	NOUN
ftr-325	1914	3	was	be	AUX
ftr-325	1914	4	presented	present	VERB
ftr-325	1914	5	through	through	ADP
ftr-325	1914	6	one	one	NUM
ftr-325	1914	7	montgomery	montgomery	NOUN
ftr-325	1914	8	,	,	PUNCT
ftr-325	1914	9	a	a	DET
ftr-325	1914	10	california	california	PROPN
ftr-325	1914	11	lawyer	lawyer	NOUN
ftr-325	1914	12	,	,	PUNCT
ftr-325	1914	13	who	who	PRON
ftr-325	1914	14	provided	provide	VERB
ftr-325	1914	15	the	the	DET
ftr-325	1914	16	taxpayer	taxpayer	NOUN
ftr-325	1914	17	with	with	ADP
ftr-325	1914	18	documents	document	NOUN
ftr-325	1914	19	memorializing	memorialize	VERB
ftr-325	1914	20	the	the	DET
ftr-325	1914	21	transaction	transaction	NOUN
ftr-325	1914	22	.	.	PUNCT
ftr-325	1915	1	no	no	DET
ftr-325	1915	2	funds	fund	NOUN
ftr-325	1915	3	ever	ever	ADV
ftr-325	1915	4	were	be	AUX
ftr-325	1915	5	received	receive	VERB
ftr-325	1915	6	.	.	PUNCT
ftr-325	1916	1	the	the	DET
ftr-325	1916	2	taxpayer	taxpayer	NOUN
ftr-325	1916	3	hired	hire	VERB
ftr-325	1916	4	a	a	DET
ftr-325	1916	5	lawyer	lawyer	NOUN
ftr-325	1916	6	to	to	PART
ftr-325	1916	7	attempt	attempt	VERB
ftr-325	1916	8	to	to	PART
ftr-325	1916	9	recover	recover	VERB
ftr-325	1916	10	the	the	DET
ftr-325	1916	11	funds	fund	NOUN
ftr-325	1916	12	.	.	PUNCT
ftr-325	1917	1	montgomery	montgomery	PROPN
ftr-325	1917	2	insisted	insist	VERB
ftr-325	1917	3	that	that	SCONJ
ftr-325	1917	4	the	the	DET
ftr-325	1917	5	purported	purport	VERB
ftr-325	1917	6	bank	bank	NOUN
ftr-325	1917	7	-	-	PUNCT
ftr-325	1917	8	guaranty	guaranty	NOUN
ftr-325	1917	9	transaction	transaction	NOUN
ftr-325	1917	10	was	be	AUX
ftr-325	1917	11	a	a	DET
ftr-325	1917	12	legitimate	legitimate	ADJ
ftr-325	1917	13	transaction	transaction	NOUN
ftr-325	1917	14	,	,	PUNCT
ftr-325	1917	15	but	but	CCONJ
ftr-325	1917	16	that	that	SCONJ
ftr-325	1917	17	he	he	PRON
ftr-325	1917	18	was	be	AUX
ftr-325	1917	19	merely	merely	ADV
ftr-325	1917	20	a	a	DET
ftr-325	1917	21	facilitator	facilitator	NOUN
ftr-325	1917	22	of	of	ADP
ftr-325	1917	23	the	the	DET
ftr-325	1917	24	transaction	transaction	NOUN
ftr-325	1917	25	,	,	PUNCT
ftr-325	1917	26	received	receive	VERB
ftr-325	1917	27	no	no	DET
ftr-325	1917	28	money	money	NOUN
ftr-325	1917	29	,	,	PUNCT
ftr-325	1917	30	and	and	CCONJ
ftr-325	1917	31	had	have	VERB
ftr-325	1917	32	no	no	DET
ftr-325	1917	33	information	information	NOUN
ftr-325	1917	34	about	about	ADP
ftr-325	1917	35	how	how	SCONJ
ftr-325	1917	36	the	the	DET
ftr-325	1917	37	transaction	transaction	NOUN
ftr-325	1917	38	worked	work	VERB
ftr-325	1917	39	or	or	CCONJ
ftr-325	1917	40	the	the	DET
ftr-325	1917	41	identities	identity	NOUN
ftr-325	1917	42	and	and	CCONJ
ftr-325	1917	43	roles	role	NOUN
ftr-325	1917	44	of	of	ADP
ftr-325	1917	45	the	the	DET
ftr-325	1917	46	parties	party	NOUN
ftr-325	1917	47	to	to	ADP
ftr-325	1917	48	the	the	DET
ftr-325	1917	49	transaction	transaction	NOUN
ftr-325	1917	50	.	.	PUNCT
ftr-325	1918	1	in	in	ADP
ftr-325	1918	2	2009	2009	NUM
ftr-325	1918	3	,	,	PUNCT
ftr-325	1918	4	the	the	DET
ftr-325	1918	5	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1918	6	lawyer	lawyer	NOUN
ftr-325	1918	7	advised	advise	VERB
ftr-325	1918	8	her	she	PRON
ftr-325	1918	9	that	that	SCONJ
ftr-325	1918	10	a	a	DET
ftr-325	1918	11	suit	suit	NOUN
ftr-325	1918	12	against	against	ADP
ftr-325	1918	13	montgomery	montgomery	PROPN
ftr-325	1918	14	likely	likely	ADV
ftr-325	1918	15	would	would	AUX
ftr-325	1918	16	be	be	AUX
ftr-325	1918	17	fruitless	fruitless	ADJ
ftr-325	1918	18	.	.	PUNCT
ftr-325	1919	1	the	the	DET
ftr-325	1919	2	taxpayer	taxpayer	NOUN
ftr-325	1919	3	did	do	AUX
ftr-325	1919	4	not	not	PART
ftr-325	1919	5	claim	claim	VERB
ftr-325	1919	6	a	a	DET
ftr-325	1919	7	theft	theft	NOUN
ftr-325	1919	8	deduction	deduction	NOUN
ftr-325	1919	9	on	on	ADP
ftr-325	1919	10	her	her	PRON
ftr-325	1919	11	2007	2007	NUM
ftr-325	1919	12	tax	tax	NOUN
ftr-325	1919	13	return	return	NOUN
ftr-325	1919	14	and	and	CCONJ
ftr-325	1919	15	did	do	AUX
ftr-325	1919	16	not	not	PART
ftr-325	1919	17	file	file	VERB
ftr-325	1919	18	a	a	DET
ftr-325	1919	19	2008	2008	NUM
ftr-325	1919	20	tax	tax	NOUN
ftr-325	1919	21	return	return	NOUN
ftr-325	1919	22	.	.	PUNCT
ftr-325	1920	1	the	the	DET
ftr-325	1920	2	irs	irs	PROPN
ftr-325	1920	3	audited	audit	VERB
ftr-325	1920	4	her	she	PRON
ftr-325	1920	5	for	for	ADP
ftr-325	1920	6	2007	2007	NUM
ftr-325	1920	7	and	and	CCONJ
ftr-325	1920	8	2008	2008	NUM
ftr-325	1920	9	and	and	CCONJ
ftr-325	1920	10	proposed	propose	VERB
ftr-325	1920	11	deficiencies	deficiency	NOUN
ftr-325	1920	12	.	.	PUNCT
ftr-325	1921	1	in	in	ADP
ftr-325	1921	2	the	the	DET
ftr-325	1921	3	tax	tax	NOUN
ftr-325	1921	4	court	court	NOUN
ftr-325	1921	5	,	,	PUNCT
ftr-325	1921	6	the	the	DET
ftr-325	1921	7	taxpayer	taxpayer	NOUN
ftr-325	1921	8	argued	argue	VERB
ftr-325	1921	9	that	that	SCONJ
ftr-325	1921	10	she	she	PRON
ftr-325	1921	11	suffered	suffer	VERB
ftr-325	1921	12	a	a	DET
ftr-325	1921	13	theft	theft	NOUN
ftr-325	1921	14	loss	loss	NOUN
ftr-325	1921	15	in	in	ADP
ftr-325	1921	16	2007	2007	NUM
ftr-325	1921	17	and	and	CCONJ
ftr-325	1921	18	2008	2008	NUM
ftr-325	1921	19	that	that	PRON
ftr-325	1921	20	would	would	AUX
ftr-325	1921	21	offset	offset	VERB
ftr-325	1921	22	her	her	PRON
ftr-325	1921	23	otherwise	otherwise	ADV
ftr-325	1921	24	unreported	unreported	ADJ
ftr-325	1921	25	income	income	NOUN
ftr-325	1921	26	.	.	PUNCT
ftr-325	1922	1	the	the	DET
ftr-325	1922	2	tax	tax	NOUN
ftr-325	1922	3	court	court	NOUN
ftr-325	1922	4	(	(	PUNCT
ftr-325	1922	5	judge	judge	PROPN
ftr-325	1922	6	morrison	morrison	PROPN
ftr-325	1922	7	)	)	PUNCT
ftr-325	1922	8	agreed	agree	VERB
ftr-325	1922	9	with	with	ADP
ftr-325	1922	10	the	the	DET
ftr-325	1922	11	taxpayer	taxpayer	NOUN
ftr-325	1922	12	that	that	PRON
ftr-325	1922	13	a	a	DET
ftr-325	1922	14	theft	theft	NOUN
ftr-325	1922	15	had	have	AUX
ftr-325	1922	16	occurred	occur	VERB
ftr-325	1922	17	under	under	ADP
ftr-325	1922	18	the	the	DET
ftr-325	1922	19	relevant	relevant	ADJ
ftr-325	1922	20	state	state	NOUN
ftr-325	1922	21	law	law	NOUN
ftr-325	1922	22	and	and	CCONJ
ftr-325	1922	23	that	that	SCONJ
ftr-325	1922	24	montgomery	montgomery	PROPN
ftr-325	1922	25	most	most	ADV
ftr-325	1922	26	likely	likely	ADV
ftr-325	1922	27	was	be	AUX
ftr-325	1922	28	the	the	DET
ftr-325	1922	29	thief	thief	NOUN
ftr-325	1922	30	,	,	PUNCT
ftr-325	1922	31	but	but	CCONJ
ftr-325	1922	32	denied	deny	VERB
ftr-325	1922	33	a	a	DET
ftr-325	1922	34	deduction	deduction	NOUN
ftr-325	1922	35	for	for	ADP
ftr-325	1922	36	the	the	DET
ftr-325	1922	37	year	year	NOUN
ftr-325	1922	38	before	before	ADP
ftr-325	1922	39	the	the	DET
ftr-325	1922	40	court	court	NOUN
ftr-325	1922	41	because	because	SCONJ
ftr-325	1922	42	the	the	DET
ftr-325	1922	43	loss	loss	NOUN
ftr-325	1922	44	was	be	AUX
ftr-325	1922	45	not	not	PART
ftr-325	1922	46	sustained	sustain	VERB
ftr-325	1922	47	until	until	ADP
ftr-325	1922	48	2009	2009	NUM
ftr-325	1922	49	.	.	PUNCT
ftr-325	1923	1	based	base	VERB
ftr-325	1923	2	on	on	ADP
ftr-325	1923	3	all	all	PRON
ftr-325	1923	4	of	of	ADP
ftr-325	1923	5	the	the	DET
ftr-325	1923	6	facts	fact	NOUN
ftr-325	1923	7	,	,	PUNCT
ftr-325	1923	8	prior	prior	ADV
ftr-325	1923	9	to	to	ADP
ftr-325	1923	10	2009	2009	NUM
ftr-325	1923	11	,	,	PUNCT
ftr-325	1923	12	she	she	PRON
ftr-325	1923	13	had	have	VERB
ftr-325	1923	14	a	a	DET
ftr-325	1923	15	reasonable	reasonable	ADJ
ftr-325	1923	16	prospect	prospect	NOUN
ftr-325	1923	17	of	of	ADP
ftr-325	1923	18	recovery	recovery	NOUN
ftr-325	1923	19	.	.	PUNCT
ftr-325	1924	1	furthermore	furthermore	ADV
ftr-325	1924	2	,	,	PUNCT
ftr-325	1924	3	the	the	DET
ftr-325	1924	4	taxpayer	taxpayer	NOUN
ftr-325	1924	5	never	never	ADV
ftr-325	1924	6	filed	file	VERB
ftr-325	1924	7	a	a	DET
ftr-325	1924	8	pleading	pleading	NOUN
ftr-325	1924	9	asserting	assert	VERB
ftr-325	1924	10	her	her	PRON
ftr-325	1924	11	theory	theory	NOUN
ftr-325	1924	12	that	that	SCONJ
ftr-325	1924	13	there	there	PRON
ftr-325	1924	14	was	be	VERB
ftr-325	1924	15	a	a	DET
ftr-325	1924	16	net	net	ADV
ftr-325	1924	17	-	-	PUNCT
ftr-325	1924	18	operating	operate	VERB
ftr-325	1924	19	loss	loss	NOUN
ftr-325	1924	20	for	for	ADP
ftr-325	1924	21	2009	2009	NUM
ftr-325	1924	22	that	that	PRON
ftr-325	1924	23	should	should	AUX
ftr-325	1924	24	be	be	AUX
ftr-325	1924	25	carried	carry	VERB
ftr-325	1924	26	back	back	ADV
ftr-325	1924	27	to	to	ADP
ftr-325	1924	28	prior	prior	ADJ
ftr-325	1924	29	years	year	NOUN
ftr-325	1924	30	.	.	PUNCT
ftr-325	1925	1	7	7	X
ftr-325	1925	2	.	.	X
ftr-325	1925	3	one	one	NUM
ftr-325	1925	4	p&s	p&s	PROPN
ftr-325	1925	5	,	,	PUNCT
ftr-325	1925	6	one	one	NUM
ftr-325	1925	7	loan	loan	NOUN
ftr-325	1925	8	,	,	PUNCT
ftr-325	1925	9	one	one	NUM
ftr-325	1925	10	property	property	NOUN
ftr-325	1925	11	—	—	PUNCT
ftr-325	1925	12	all	all	DET
ftr-325	1925	13	residence	residence	NOUN
ftr-325	1925	14	.	.	PUNCT
ftr-325	1926	1	norman	norman	PROPN
ftr-325	1926	2	v.	v.	PROPN
ftr-325	1926	3	commissioner	commissioner	PROPN
ftr-325	1926	4	,	,	PUNCT
ftr-325	1926	5	t.c	t.c	PROPN
ftr-325	1926	6	.	.	PROPN
ftr-325	1926	7	memo	memo	NOUN
ftr-325	1926	8	.	.	PUNCT
ftr-325	1927	1	2012	2012	NUM
ftr-325	1927	2	-	-	SYM
ftr-325	1927	3	360	360	NUM
ftr-325	1927	4	(	(	PUNCT
ftr-325	1927	5	12/27/12	12/27/12	PROPN
ftr-325	1927	6	)	)	PUNCT
ftr-325	1927	7	.	.	PUNCT
ftr-325	1928	1	the	the	DET
ftr-325	1928	2	taxpayers	taxpayer	NOUN
ftr-325	1928	3	purchased	purchase	VERB
ftr-325	1928	4	a	a	DET
ftr-325	1928	5	principal	principal	ADJ
ftr-325	1928	6	residence	residence	NOUN
ftr-325	1928	7	on	on	ADP
ftr-325	1928	8	8.875	8.875	NUM
ftr-325	1928	9	acres	acre	NOUN
ftr-325	1928	10	of	of	ADP
ftr-325	1928	11	land	land	NOUN
ftr-325	1928	12	for	for	ADP
ftr-325	1928	13	$	$	SYM
ftr-325	1928	14	1.8	1.8	NUM
ftr-325	1928	15	million	million	NUM
ftr-325	1928	16	.	.	PUNCT
ftr-325	1929	1	the	the	DET
ftr-325	1929	2	land	land	NOUN
ftr-325	1929	3	was	be	AUX
ftr-325	1929	4	zoned	zone	VERB
ftr-325	1929	5	for	for	ADP
ftr-325	1929	6	1/4	1/4	NUM
ftr-325	1929	7	acre	acre	NOUN
ftr-325	1929	8	lots	lot	NOUN
ftr-325	1929	9	,	,	PUNCT
ftr-325	1929	10	and	and	CCONJ
ftr-325	1929	11	the	the	DET
ftr-325	1929	12	taxpayers	taxpayer	NOUN
ftr-325	1929	13	hired	hire	VERB
ftr-325	1929	14	a	a	DET
ftr-325	1929	15	civil	civil	ADJ
ftr-325	1929	16	engineering	engineering	NOUN
ftr-325	1929	17	firm	firm	NOUN
ftr-325	1929	18	to	to	PART
ftr-325	1929	19	study	study	VERB
ftr-325	1929	20	the	the	DET
ftr-325	1929	21	feasibility	feasibility	NOUN
ftr-325	1929	22	of	of	ADP
ftr-325	1929	23	development	development	NOUN
ftr-325	1929	24	.	.	PUNCT
ftr-325	1930	1	however	however	ADV
ftr-325	1930	2	,	,	PUNCT
ftr-325	1930	3	the	the	DET
ftr-325	1930	4	purchase	purchase	NOUN
ftr-325	1930	5	contract	contract	NOUN
ftr-325	1930	6	did	do	AUX
ftr-325	1930	7	not	not	PART
ftr-325	1930	8	allocate	allocate	VERB
ftr-325	1930	9	the	the	DET
ftr-325	1930	10	price	price	NOUN
ftr-325	1930	11	between	between	ADP
ftr-325	1930	12	the	the	DET
ftr-325	1930	13	residence	residence	NOUN
ftr-325	1930	14	with	with	ADP
ftr-325	1930	15	a	a	DET
ftr-325	1930	16	limited	limited	ADJ
ftr-325	1930	17	amount	amount	NOUN
ftr-325	1930	18	of	of	ADP
ftr-325	1930	19	acres	acre	NOUN
ftr-325	1930	20	and	and	CCONJ
ftr-325	1930	21	remaining	remain	VERB
ftr-325	1930	22	acreage	acreage	NOUN
ftr-325	1930	23	,	,	PUNCT
ftr-325	1930	24	and	and	CCONJ
ftr-325	1930	25	the	the	DET
ftr-325	1930	26	taxpayers	taxpayer	NOUN
ftr-325	1930	27	obtained	obtain	VERB
ftr-325	1930	28	a	a	DET
ftr-325	1930	29	single	single	ADJ
ftr-325	1930	30	mortgage	mortgage	NOUN
ftr-325	1930	31	of	of	ADP
ftr-325	1930	32	$	$	SYM
ftr-325	1930	33	1,860,000	1,860,000	NUM
ftr-325	1930	34	.	.	PUNCT
ftr-325	1931	1	the	the	DET
ftr-325	1931	2	land	land	NOUN
ftr-325	1931	3	was	be	AUX
ftr-325	1931	4	never	never	ADV
ftr-325	1931	5	subdivided	subdivide	VERB
ftr-325	1931	6	.	.	PUNCT
ftr-325	1932	1	the	the	DET
ftr-325	1932	2	taxpayers	taxpayer	NOUN
ftr-325	1932	3	deducted	deduct	VERB
ftr-325	1932	4	all	all	PRON
ftr-325	1932	5	of	of	ADP
ftr-325	1932	6	the	the	DET
ftr-325	1932	7	interest	interest	NOUN
ftr-325	1932	8	on	on	ADP
ftr-325	1932	9	the	the	DET
ftr-325	1932	10	mortgage	mortgage	NOUN
ftr-325	1932	11	,	,	PUNCT
ftr-325	1932	12	but	but	CCONJ
ftr-325	1932	13	the	the	DET
ftr-325	1932	14	irs	irs	PROPN
ftr-325	1932	15	allowed	allow	VERB
ftr-325	1932	16	only	only	ADV
ftr-325	1932	17	the	the	DET
ftr-325	1932	18	interest	interest	NOUN
ftr-325	1932	19	on	on	ADP
ftr-325	1932	20	$	$	SYM
ftr-325	1932	21	1.1	1.1	NUM
ftr-325	1932	22	million	million	NUM
ftr-325	1932	23	as	as	ADP
ftr-325	1932	24	qualified	qualified	ADJ
ftr-325	1932	25	home	home	NOUN
ftr-325	1932	26	mortgage	mortgage	NOUN
ftr-325	1932	27	interest	interest	NOUN
ftr-325	1932	28	,	,	PUNCT
ftr-325	1932	29	rejecting	reject	VERB
ftr-325	1932	30	the	the	DET
ftr-325	1932	31	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1932	32	claim	claim	NOUN
ftr-325	1932	33	that	that	SCONJ
ftr-325	1932	34	they	they	PRON
ftr-325	1932	35	paid	pay	VERB
ftr-325	1932	36	$	$	SYM
ftr-325	1932	37	1	1	NUM
ftr-325	1932	38	million	million	NUM
ftr-325	1932	39	was	be	AUX
ftr-325	1932	40	for	for	ADP
ftr-325	1932	41	the	the	DET
ftr-325	1932	42	dwelling	dwelling	ADJ
ftr-325	1932	43	unit	unit	NOUN
ftr-325	1932	44	plus	plus	CCONJ
ftr-325	1932	45	three	three	NUM
ftr-325	1932	46	acres	acre	NOUN
ftr-325	1932	47	and	and	CCONJ
ftr-325	1932	48	$	$	SYM
ftr-325	1932	49	800,000	800,000	NUM
ftr-325	1932	50	for	for	ADP
ftr-325	1932	51	―investment	―investment	PROPN
ftr-325	1932	52	property‖	property‖	PROPN
ftr-325	1932	53	consisting	consist	VERB
ftr-325	1932	54	of	of	ADP
ftr-325	1932	55	the	the	DET
ftr-325	1932	56	other	other	ADJ
ftr-325	1932	57	6.875	6.875	NUM
ftr-325	1932	58	acres	acre	NOUN
ftr-325	1932	59	.	.	PUNCT
ftr-325	1933	1	the	the	DET
ftr-325	1933	2	tax	tax	NOUN
ftr-325	1933	3	court	court	NOUN
ftr-325	1933	4	(	(	PUNCT
ftr-325	1933	5	judge	judge	PROPN
ftr-325	1933	6	thornton	thornton	PROPN
ftr-325	1933	7	)	)	PUNCT
ftr-325	1933	8	upheld	uphold	VERB
ftr-325	1933	9	the	the	DET
ftr-325	1933	10	deficiency	deficiency	NOUN
ftr-325	1933	11	,	,	PUNCT
ftr-325	1933	12	largely	largely	ADV
ftr-325	1933	13	on	on	ADP
ftr-325	1933	14	the	the	DET
ftr-325	1933	15	grounds	ground	NOUN
ftr-325	1933	16	that	that	SCONJ
ftr-325	1933	17	the	the	DET
ftr-325	1933	18	purchase	purchase	NOUN
ftr-325	1933	19	contract	contract	NOUN
ftr-325	1933	20	did	do	AUX
ftr-325	1933	21	not	not	PART
ftr-325	1933	22	allocate	allocate	VERB
ftr-325	1933	23	the	the	DET
ftr-325	1933	24	price	price	NOUN
ftr-325	1933	25	between	between	ADP
ftr-325	1933	26	the	the	DET
ftr-325	1933	27	residence	residence	NOUN
ftr-325	1933	28	and	and	CCONJ
ftr-325	1933	29	the	the	DET
ftr-325	1933	30	acreage	acreage	NOUN
ftr-325	1933	31	that	that	PRON
ftr-325	1933	32	was	be	AUX
ftr-325	1933	33	purportedly	purportedly	ADV
ftr-325	1933	34	investment	investment	NOUN
ftr-325	1933	35	property	property	NOUN
ftr-325	1933	36	and	and	CCONJ
ftr-325	1933	37	the	the	DET
ftr-325	1933	38	acquisition	acquisition	NOUN
ftr-325	1933	39	was	be	AUX
ftr-325	1933	40	financed	finance	VERB
ftr-325	1933	41	with	with	ADP
ftr-325	1933	42	a	a	DET
ftr-325	1933	43	single	single	ADJ
ftr-325	1933	44	loan	loan	NOUN
ftr-325	1933	45	,	,	PUNCT
ftr-325	1933	46	which	which	PRON
ftr-325	1933	47	included	include	VERB
ftr-325	1933	48	not	not	PART
ftr-325	1933	49	only	only	ADV
ftr-325	1933	50	the	the	DET
ftr-325	1933	51	purchase	purchase	NOUN
ftr-325	1933	52	price	price	NOUN
ftr-325	1933	53	,	,	PUNCT
ftr-325	1933	54	but	but	CCONJ
ftr-325	1933	55	also	also	ADV
ftr-325	1933	56	a	a	DET
ftr-325	1933	57	line	line	NOUN
ftr-325	1933	58	of	of	ADP
ftr-325	1933	59	credit	credit	NOUN
ftr-325	1933	60	for	for	ADP
ftr-325	1933	61	renovations	renovation	NOUN
ftr-325	1933	62	to	to	ADP
ftr-325	1933	63	the	the	DET
ftr-325	1933	64	house	house	NOUN
ftr-325	1933	65	.	.	PUNCT
ftr-325	1934	1	8	8	X
ftr-325	1934	2	.	.	PUNCT
ftr-325	1935	1	the	the	DET
ftr-325	1935	2	validity	validity	NOUN
ftr-325	1935	3	and	and	CCONJ
ftr-325	1935	4	effect	effect	NOUN
ftr-325	1935	5	of	of	ADP
ftr-325	1935	6	an	an	DET
ftr-325	1935	7	admittedly	admittedly	ADV
ftr-325	1935	8	executed	execute	VERB
ftr-325	1935	9	form	form	NOUN
ftr-325	1935	10	8332	8332	NUM
ftr-325	1935	11	is	be	AUX
ftr-325	1935	12	beyond	beyond	ADP
ftr-325	1935	13	question	question	NOUN
ftr-325	1935	14	.	.	PUNCT
ftr-325	1936	1	george	george	PROPN
ftr-325	1936	2	v.	v.	PROPN
ftr-325	1936	3	commissioner	commissioner	PROPN
ftr-325	1936	4	,	,	PUNCT
ftr-325	1936	5	139	139	NUM
ftr-325	1936	6	t.c	t.c	PROPN
ftr-325	1936	7	.	.	PUNCT
ftr-325	1937	1	no	no	INTJ
ftr-325	1937	2	.	.	NOUN
ftr-325	1937	3	19	19	NUM
ftr-325	1937	4	596	596	NUM
ftr-325	1937	5	florida	florida	PROPN
ftr-325	1937	6	tax	tax	NOUN
ftr-325	1937	7	review	review	NOUN
ftr-325	1938	1	[	[	X
ftr-325	1938	2	vol	vol	NOUN
ftr-325	1938	3	.	.	PUNCT
ftr-325	1939	1	13:10	13:10	NUM
ftr-325	1939	2	(	(	PUNCT
ftr-325	1939	3	12/19/12	12/19/12	PROPN
ftr-325	1939	4	)	)	PUNCT
ftr-325	1939	5	.	.	PUNCT
ftr-325	1940	1	the	the	DET
ftr-325	1940	2	taxpayer	taxpayer	NOUN
ftr-325	1940	3	,	,	PUNCT
ftr-325	1940	4	who	who	PRON
ftr-325	1940	5	was	be	AUX
ftr-325	1940	6	the	the	DET
ftr-325	1940	7	custodial	custodial	ADJ
ftr-325	1940	8	spouse	spouse	NOUN
ftr-325	1940	9	following	follow	VERB
ftr-325	1940	10	a	a	DET
ftr-325	1940	11	divorce	divorce	NOUN
ftr-325	1940	12	,	,	PUNCT
ftr-325	1940	13	in	in	ADP
ftr-325	1940	14	compliance	compliance	NOUN
ftr-325	1940	15	with	with	ADP
ftr-325	1940	16	a	a	DET
ftr-325	1940	17	state	state	NOUN
ftr-325	1940	18	court	court	NOUN
ftr-325	1940	19	order	order	NOUN
ftr-325	1940	20	,	,	PUNCT
ftr-325	1940	21	executed	execute	VERB
ftr-325	1940	22	a	a	DET
ftr-325	1940	23	form	form	NOUN
ftr-325	1940	24	8332	8332	NUM
ftr-325	1940	25	(	(	PUNCT
ftr-325	1940	26	release	release	NOUN
ftr-325	1940	27	of	of	ADP
ftr-325	1940	28	claim	claim	NOUN
ftr-325	1940	29	to	to	ADP
ftr-325	1940	30	exemption	exemption	NOUN
ftr-325	1940	31	for	for	ADP
ftr-325	1940	32	child	child	NOUN
ftr-325	1940	33	of	of	ADP
ftr-325	1940	34	divorced	divorced	ADJ
ftr-325	1940	35	or	or	CCONJ
ftr-325	1940	36	separated	separate	VERB
ftr-325	1940	37	parents	parent	NOUN
ftr-325	1940	38	)	)	PUNCT
ftr-325	1940	39	,	,	PUNCT
ftr-325	1940	40	which	which	PRON
ftr-325	1940	41	stated	state	VERB
ftr-325	1940	42	that	that	SCONJ
ftr-325	1940	43	―i	―i	PROPN
ftr-325	1940	44	agree	agree	VERB
ftr-325	1940	45	not	not	PART
ftr-325	1940	46	to	to	PART
ftr-325	1940	47	claim	claim	VERB
ftr-325	1940	48	an	an	DET
ftr-325	1940	49	exemption	exemption	NOUN
ftr-325	1940	50	for‖	for‖	NOUN
ftr-325	1940	51	her	her	PRON
ftr-325	1940	52	daughter	daughter	NOUN
ftr-325	1940	53	as	as	ADP
ftr-325	1940	54	a	a	DET
ftr-325	1940	55	dependent	dependent	NOUN
ftr-325	1940	56	for	for	ADP
ftr-325	1940	57	the	the	DET
ftr-325	1940	58	years	year	NOUN
ftr-325	1940	59	at	at	ADP
ftr-325	1940	60	issue	issue	NOUN
ftr-325	1940	61	.	.	PUNCT
ftr-325	1941	1	however	however	ADV
ftr-325	1941	2	,	,	PUNCT
ftr-325	1941	3	the	the	DET
ftr-325	1941	4	taxpayer	taxpayer	NOUN
ftr-325	1941	5	believed	believe	VERB
ftr-325	1941	6	that	that	SCONJ
ftr-325	1941	7	the	the	DET
ftr-325	1941	8	state	state	NOUN
ftr-325	1941	9	court	court	NOUN
ftr-325	1941	10	order	order	NOUN
ftr-325	1941	11	was	be	AUX
ftr-325	1941	12	improper	improper	ADJ
ftr-325	1941	13	,	,	PUNCT
ftr-325	1941	14	because	because	SCONJ
ftr-325	1941	15	she	she	PRON
ftr-325	1941	16	thought	think	VERB
ftr-325	1941	17	that	that	SCONJ
ftr-325	1941	18	court	court	NOUN
ftr-325	1941	19	lacked	lack	VERB
ftr-325	1941	20	jurisdiction	jurisdiction	NOUN
ftr-325	1941	21	to	to	PART
ftr-325	1941	22	issue	issue	VERB
ftr-325	1941	23	such	such	DET
ftr-325	1941	24	an	an	DET
ftr-325	1941	25	order	order	NOUN
ftr-325	1941	26	and	and	CCONJ
ftr-325	1941	27	because	because	SCONJ
ftr-325	1941	28	any	any	DET
ftr-325	1941	29	such	such	ADJ
ftr-325	1941	30	order	order	NOUN
ftr-325	1941	31	should	should	AUX
ftr-325	1941	32	have	have	AUX
ftr-325	1941	33	taken	take	VERB
ftr-325	1941	34	into	into	ADP
ftr-325	1941	35	account	account	NOUN
ftr-325	1941	36	her	her	PRON
ftr-325	1941	37	former	former	ADJ
ftr-325	1941	38	husband‘s	husband‘s	PROPN
ftr-325	1941	39	past	past	ADJ
ftr-325	1941	40	arrears	arrear	NOUN
ftr-325	1941	41	in	in	ADP
ftr-325	1941	42	child	child	NOUN
ftr-325	1941	43	support	support	NOUN
ftr-325	1941	44	before	before	ADP
ftr-325	1941	45	enabling	enable	VERB
ftr-325	1941	46	him	he	PRON
ftr-325	1941	47	to	to	PART
ftr-325	1941	48	obtain	obtain	VERB
ftr-325	1941	49	the	the	DET
ftr-325	1941	50	dependency	dependency	NOUN
ftr-325	1941	51	exemption	exemption	NOUN
ftr-325	1941	52	.	.	PUNCT
ftr-325	1942	1	as	as	ADP
ftr-325	1942	2	a	a	DET
ftr-325	1942	3	result	result	NOUN
ftr-325	1942	4	,	,	PUNCT
ftr-325	1942	5	she	she	PRON
ftr-325	1942	6	nevertheless	nevertheless	ADV
ftr-325	1942	7	claimed	claim	VERB
ftr-325	1942	8	a	a	DET
ftr-325	1942	9	dependency	dependency	NOUN
ftr-325	1942	10	exemption	exemption	NOUN
ftr-325	1942	11	and	and	CCONJ
ftr-325	1942	12	a	a	DET
ftr-325	1942	13	child	child	NOUN
ftr-325	1942	14	tax	tax	NOUN
ftr-325	1942	15	credit	credit	NOUN
ftr-325	1942	16	for	for	ADP
ftr-325	1942	17	the	the	DET
ftr-325	1942	18	child	child	NOUN
ftr-325	1942	19	.	.	PUNCT
ftr-325	1943	1	the	the	DET
ftr-325	1943	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1943	3	former	former	ADJ
ftr-325	1943	4	spouse	spouse	NOUN
ftr-325	1943	5	also	also	ADV
ftr-325	1943	6	claimed	claim	VERB
ftr-325	1943	7	the	the	DET
ftr-325	1943	8	child	child	NOUN
ftr-325	1943	9	as	as	ADP
ftr-325	1943	10	a	a	DET
ftr-325	1943	11	dependent	dependent	ADJ
ftr-325	1943	12	for	for	ADP
ftr-325	1943	13	those	those	DET
ftr-325	1943	14	years	year	NOUN
ftr-325	1943	15	and	and	CCONJ
ftr-325	1943	16	attached	attach	VERB
ftr-325	1943	17	the	the	DET
ftr-325	1943	18	executed	execute	VERB
ftr-325	1943	19	form	form	NOUN
ftr-325	1943	20	8332	8332	NUM
ftr-325	1943	21	to	to	ADP
ftr-325	1943	22	his	his	PRON
ftr-325	1943	23	tax	tax	NOUN
ftr-325	1943	24	returns	return	NOUN
ftr-325	1943	25	.	.	PUNCT
ftr-325	1944	1	the	the	DET
ftr-325	1944	2	tax	tax	NOUN
ftr-325	1944	3	court	court	NOUN
ftr-325	1944	4	(	(	PUNCT
ftr-325	1944	5	judge	judge	PROPN
ftr-325	1944	6	gustafson	gustafson	PROPN
ftr-325	1944	7	)	)	PUNCT
ftr-325	1944	8	,	,	PUNCT
ftr-325	1944	9	held	hold	VERB
ftr-325	1944	10	that	that	SCONJ
ftr-325	1944	11	the	the	DET
ftr-325	1944	12	taxpayer	taxpayer	NOUN
ftr-325	1944	13	was	be	AUX
ftr-325	1944	14	not	not	PART
ftr-325	1944	15	entitled	entitle	VERB
ftr-325	1944	16	to	to	ADP
ftr-325	1944	17	the	the	DET
ftr-325	1944	18	dependency	dependency	NOUN
ftr-325	1944	19	exemption	exemption	NOUN
ftr-325	1944	20	.	.	PUNCT
ftr-325	1945	1	the	the	DET
ftr-325	1945	2	executed	execute	VERB
ftr-325	1945	3	form	form	NOUN
ftr-325	1945	4	8332	8332	NUM
ftr-325	1945	5	was	be	AUX
ftr-325	1945	6	not	not	PART
ftr-325	1945	7	rendered	render	VERB
ftr-325	1945	8	invalid	invalid	ADJ
ftr-325	1945	9	by	by	ADP
ftr-325	1945	10	any	any	DET
ftr-325	1945	11	error	error	NOUN
ftr-325	1945	12	in	in	ADP
ftr-325	1945	13	the	the	DET
ftr-325	1945	14	state	state	NOUN
ftr-325	1945	15	court	court	NOUN
ftr-325	1945	16	order	order	NOUN
ftr-325	1945	17	requiring	require	VERB
ftr-325	1945	18	it	it	PRON
ftr-325	1945	19	or	or	CCONJ
ftr-325	1945	20	by	by	ADP
ftr-325	1945	21	the	the	DET
ftr-325	1945	22	fact	fact	NOUN
ftr-325	1945	23	that	that	SCONJ
ftr-325	1945	24	the	the	DET
ftr-325	1945	25	taxpayer	taxpayer	NOUN
ftr-325	1945	26	signed	sign	VERB
ftr-325	1945	27	the	the	DET
ftr-325	1945	28	form	form	NOUN
ftr-325	1945	29	8332	8332	NUM
ftr-325	1945	30	under	under	ADP
ftr-325	1945	31	the	the	DET
ftr-325	1945	32	compulsion	compulsion	NOUN
ftr-325	1945	33	of	of	ADP
ftr-325	1945	34	that	that	DET
ftr-325	1945	35	state	state	NOUN
ftr-325	1945	36	court	court	NOUN
ftr-325	1945	37	order	order	NOUN
ftr-325	1945	38	.	.	PUNCT
ftr-325	1946	1	the	the	DET
ftr-325	1946	2	release	release	NOUN
ftr-325	1946	3	of	of	ADP
ftr-325	1946	4	the	the	DET
ftr-325	1946	5	claim	claim	NOUN
ftr-325	1946	6	to	to	ADP
ftr-325	1946	7	the	the	DET
ftr-325	1946	8	exemption	exemption	NOUN
ftr-325	1946	9	was	be	AUX
ftr-325	1946	10	valid	valid	ADJ
ftr-325	1946	11	.	.	PUNCT
ftr-325	1947	1	likewise	likewise	ADV
ftr-325	1947	2	the	the	DET
ftr-325	1947	3	child	child	NOUN
ftr-325	1947	4	credit	credit	NOUN
ftr-325	1947	5	was	be	AUX
ftr-325	1947	6	disallowed	disallow	VERB
ftr-325	1947	7	.	.	PUNCT
ftr-325	1948	1	9	9	X
ftr-325	1948	2	.	.	X
ftr-325	1949	1	if	if	SCONJ
ftr-325	1949	2	an	an	DET
ftr-325	1949	3	ex	ex	NOUN
ftr-325	1949	4	-	-	NOUN
ftr-325	1949	5	spouse	spouse	NOUN
ftr-325	1949	6	disobeys	disobey	VERB
ftr-325	1949	7	a	a	DET
ftr-325	1949	8	court	court	NOUN
ftr-325	1949	9	order	order	NOUN
ftr-325	1949	10	to	to	PART
ftr-325	1949	11	sign	sign	VERB
ftr-325	1949	12	form	form	NOUN
ftr-325	1949	13	8332	8332	NUM
ftr-325	1949	14	,	,	PUNCT
ftr-325	1949	15	the	the	DET
ftr-325	1949	16	noncustodial	noncustodial	ADJ
ftr-325	1949	17	spouse	spouse	NOUN
ftr-325	1949	18	still	still	ADV
ftr-325	1949	19	loses	lose	VERB
ftr-325	1949	20	.	.	PUNCT
ftr-325	1950	1	what‘s	what‘s	AUX
ftr-325	1950	2	a	a	DET
ftr-325	1950	3	guy	guy	NOUN
ftr-325	1950	4	got	get	VERB
ftr-325	1950	5	ta	to	PART
ftr-325	1950	6	do	do	VERB
ftr-325	1950	7	?	?	PUNCT
ftr-325	1951	1	armstrong	armstrong	PROPN
ftr-325	1951	2	v.	v.	PROPN
ftr-325	1951	3	commissioner	commissioner	PROPN
ftr-325	1951	4	,	,	PUNCT
ftr-325	1951	5	139	139	NUM
ftr-325	1951	6	t.c	t.c	PROPN
ftr-325	1951	7	.	.	PUNCT
ftr-325	1952	1	no	no	INTJ
ftr-325	1952	2	.	.	NOUN
ftr-325	1952	3	18	18	NUM
ftr-325	1952	4	(	(	PUNCT
ftr-325	1952	5	12/19/12	12/19/12	PROPN
ftr-325	1952	6	)	)	PUNCT
ftr-325	1952	7	.	.	PUNCT
ftr-325	1953	1	the	the	DET
ftr-325	1953	2	taxpayer	taxpayer	NOUN
ftr-325	1953	3	and	and	CCONJ
ftr-325	1953	4	his	his	PRON
ftr-325	1953	5	wife	wife	NOUN
ftr-325	1953	6	divorced	divorce	VERB
ftr-325	1953	7	,	,	PUNCT
ftr-325	1953	8	and	and	CCONJ
ftr-325	1953	9	his	his	PRON
ftr-325	1953	10	ex	ex	NOUN
ftr-325	1953	11	-	-	NOUN
ftr-325	1953	12	wife	wife	NOUN
ftr-325	1953	13	had	have	VERB
ftr-325	1953	14	custody	custody	NOUN
ftr-325	1953	15	of	of	ADP
ftr-325	1953	16	their	their	PRON
ftr-325	1953	17	son	son	NOUN
ftr-325	1953	18	.	.	PUNCT
ftr-325	1954	1	a	a	DET
ftr-325	1954	2	state	state	NOUN
ftr-325	1954	3	court	court	NOUN
ftr-325	1954	4	order	order	NOUN
ftr-325	1954	5	provided	provide	VERB
ftr-325	1954	6	that	that	SCONJ
ftr-325	1954	7	the	the	DET
ftr-325	1954	8	taxpayer	taxpayer	NOUN
ftr-325	1954	9	would	would	AUX
ftr-325	1954	10	be	be	AUX
ftr-325	1954	11	entitled	entitle	VERB
ftr-325	1954	12	to	to	ADP
ftr-325	1954	13	the	the	DET
ftr-325	1954	14	dependency	dependency	NOUN
ftr-325	1954	15	exemption	exemption	NOUN
ftr-325	1954	16	and	and	CCONJ
ftr-325	1954	17	explicitly	explicitly	ADV
ftr-325	1954	18	required	require	VERB
ftr-325	1954	19	his	his	PRON
ftr-325	1954	20	ex	ex	NOUN
ftr-325	1954	21	-	-	NOUN
ftr-325	1954	22	wife	wife	NOUN
ftr-325	1954	23	to	to	PART
ftr-325	1954	24	execute	execute	VERB
ftr-325	1954	25	in	in	ADP
ftr-325	1954	26	his	his	PRON
ftr-325	1954	27	favor	favor	NOUN
ftr-325	1954	28	a	a	DET
ftr-325	1954	29	form	form	NOUN
ftr-325	1954	30	8332	8332	NUM
ftr-325	1954	31	,	,	PUNCT
ftr-325	1954	32	―release	―release	PROPN
ftr-325	1954	33	of	of	ADP
ftr-325	1954	34	claim	claim	NOUN
ftr-325	1954	35	to	to	ADP
ftr-325	1954	36	exemption	exemption	NOUN
ftr-325	1954	37	for	for	ADP
ftr-325	1954	38	child	child	NOUN
ftr-325	1954	39	of	of	ADP
ftr-325	1954	40	divorced	divorce	VERB
ftr-325	1954	41	or	or	CCONJ
ftr-325	1954	42	separated	separate	VERB
ftr-325	1954	43	parents‖	parents‖	PROPN
ftr-325	1954	44	)	)	PUNCT
ftr-325	1954	45	provided	provide	VERB
ftr-325	1954	46	that	that	SCONJ
ftr-325	1954	47	the	the	DET
ftr-325	1954	48	taxpayer	taxpayer	NOUN
ftr-325	1954	49	met	meet	VERB
ftr-325	1954	50	child	child	NOUN
ftr-325	1954	51	support	support	NOUN
ftr-325	1954	52	obligations	obligation	NOUN
ftr-325	1954	53	.	.	PUNCT
ftr-325	1955	1	the	the	DET
ftr-325	1955	2	taxpayer	taxpayer	NOUN
ftr-325	1955	3	met	meet	VERB
ftr-325	1955	4	his	his	PRON
ftr-325	1955	5	child	child	NOUN
ftr-325	1955	6	support	support	NOUN
ftr-325	1955	7	obligations	obligation	NOUN
ftr-325	1955	8	,	,	PUNCT
ftr-325	1955	9	but	but	CCONJ
ftr-325	1955	10	his	his	PRON
ftr-325	1955	11	ex	ex	NOUN
ftr-325	1955	12	-	-	NOUN
ftr-325	1955	13	wife	wife	NOUN
ftr-325	1955	14	failed	fail	VERB
ftr-325	1955	15	to	to	PART
ftr-325	1955	16	provide	provide	VERB
ftr-325	1955	17	the	the	DET
ftr-325	1955	18	executed	execute	VERB
ftr-325	1955	19	form	form	NOUN
ftr-325	1955	20	8332	8332	NUM
ftr-325	1955	21	.	.	PUNCT
ftr-325	1956	1	the	the	DET
ftr-325	1956	2	irs	irs	PROPN
ftr-325	1956	3	disallowed	disallow	VERB
ftr-325	1956	4	the	the	DET
ftr-325	1956	5	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1956	6	claimed	claim	VERB
ftr-325	1956	7	dependency	dependency	NOUN
ftr-325	1956	8	exemption	exemption	NOUN
ftr-325	1956	9	,	,	PUNCT
ftr-325	1956	10	even	even	ADV
ftr-325	1956	11	though	though	SCONJ
ftr-325	1956	12	he	he	PRON
ftr-325	1956	13	appended	append	VERB
ftr-325	1956	14	to	to	ADP
ftr-325	1956	15	his	his	PRON
ftr-325	1956	16	tax	tax	NOUN
ftr-325	1956	17	return	return	NOUN
ftr-325	1956	18	the	the	DET
ftr-325	1956	19	court	court	NOUN
ftr-325	1956	20	order	order	NOUN
ftr-325	1956	21	and	and	CCONJ
ftr-325	1956	22	provided	provide	VERB
ftr-325	1956	23	the	the	DET
ftr-325	1956	24	irs	irs	PROPN
ftr-325	1956	25	evidence	evidence	NOUN
ftr-325	1956	26	that	that	SCONJ
ftr-325	1956	27	he	he	PRON
ftr-325	1956	28	had	have	AUX
ftr-325	1956	29	met	meet	VERB
ftr-325	1956	30	his	his	PRON
ftr-325	1956	31	support	support	NOUN
ftr-325	1956	32	obligations	obligation	NOUN
ftr-325	1956	33	.	.	PUNCT
ftr-325	1957	1	in	in	ADP
ftr-325	1957	2	a	a	DET
ftr-325	1957	3	reviewed	review	VERB
ftr-325	1957	4	opinion	opinion	NOUN
ftr-325	1957	5	(	(	PUNCT
ftr-325	1957	6	12	12	NUM
ftr-325	1957	7	-	-	SYM
ftr-325	1957	8	3	3	NUM
ftr-325	1957	9	)	)	PUNCT
ftr-325	1957	10	by	by	ADP
ftr-325	1957	11	judge	judge	PROPN
ftr-325	1957	12	gustafson	gustafson	PROPN
ftr-325	1957	13	,	,	PUNCT
ftr-325	1957	14	the	the	DET
ftr-325	1957	15	tax	tax	NOUN
ftr-325	1957	16	court	court	NOUN
ftr-325	1957	17	upheld	uphold	VERB
ftr-325	1957	18	the	the	DET
ftr-325	1957	19	denial	denial	NOUN
ftr-325	1957	20	of	of	ADP
ftr-325	1957	21	the	the	DET
ftr-325	1957	22	exemption	exemption	NOUN
ftr-325	1957	23	.	.	PUNCT
ftr-325	1958	1	the	the	DET
ftr-325	1958	2	state	state	NOUN
ftr-325	1958	3	court	court	NOUN
ftr-325	1958	4	order	order	NOUN
ftr-325	1958	5	,	,	PUNCT
ftr-325	1958	6	even	even	ADV
ftr-325	1958	7	though	though	SCONJ
ftr-325	1958	8	countersigned	countersign	VERB
ftr-325	1958	9	by	by	ADP
ftr-325	1958	10	the	the	DET
ftr-325	1958	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1958	12	ex	ex	NOUN
ftr-325	1958	13	-	-	NOUN
ftr-325	1958	14	wife	wife	NOUN
ftr-325	1958	15	was	be	AUX
ftr-325	1958	16	not	not	PART
ftr-325	1958	17	a	a	DET
ftr-325	1958	18	substitute	substitute	NOUN
ftr-325	1958	19	for	for	ADP
ftr-325	1958	20	a	a	DET
ftr-325	1958	21	form	form	NOUN
ftr-325	1958	22	8332	8332	NUM
ftr-325	1958	23	because	because	SCONJ
ftr-325	1958	24	it	it	PRON
ftr-325	1958	25	failed	fail	VERB
ftr-325	1958	26	to	to	PART
ftr-325	1958	27	unconditionally	unconditionally	ADV
ftr-325	1958	28	declare	declare	VERB
ftr-325	1958	29	that	that	SCONJ
ftr-325	1958	30	the	the	DET
ftr-325	1958	31	ex	ex	NOUN
ftr-325	1958	32	-	-	NOUN
ftr-325	1958	33	wife	wife	NOUN
ftr-325	1958	34	―will	―will	AUX
ftr-325	1958	35	not	not	PART
ftr-325	1958	36	claim	claim	VERB
ftr-325	1958	37	such	such	ADJ
ftr-325	1958	38	child	child	NOUN
ftr-325	1958	39	as	as	ADP
ftr-325	1958	40	a	a	DET
ftr-325	1958	41	dependent‖	dependent‖	NOUN
ftr-325	1958	42	for	for	ADP
ftr-325	1958	43	the	the	DET
ftr-325	1958	44	year	year	NOUN
ftr-325	1958	45	at	at	ADP
ftr-325	1958	46	issue	issue	NOUN
ftr-325	1958	47	.	.	PUNCT
ftr-325	1959	1	that	that	DET
ftr-325	1959	2	defect	defect	NOUN
ftr-325	1959	3	is	be	AUX
ftr-325	1959	4	not	not	PART
ftr-325	1959	5	cured	cure	VERB
ftr-325	1959	6	by	by	ADP
ftr-325	1959	7	the	the	DET
ftr-325	1959	8	noncustodial	noncustodial	ADJ
ftr-325	1959	9	parent‘s	parent‘s	NOUN
ftr-325	1959	10	proof	proof	NOUN
ftr-325	1959	11	that	that	SCONJ
ftr-325	1959	12	he	he	PRON
ftr-325	1959	13	has	have	AUX
ftr-325	1959	14	fulfilled	fulfil	VERB
ftr-325	1959	15	support	support	NOUN
ftr-325	1959	16	conditions	condition	NOUN
ftr-325	1959	17	beyond	beyond	ADP
ftr-325	1959	18	those	those	PRON
ftr-325	1959	19	in	in	ADP
ftr-325	1959	20	the	the	DET
ftr-325	1959	21	statute	statute	NOUN
ftr-325	1959	22	.	.	PUNCT
ftr-325	1960	1	likewise	likewise	ADV
ftr-325	1960	2	the	the	DET
ftr-325	1960	3	child	child	NOUN
ftr-325	1960	4	credit	credit	NOUN
ftr-325	1960	5	was	be	AUX
ftr-325	1960	6	disallowed	disallow	VERB
ftr-325	1960	7	.	.	PUNCT
ftr-325	1961	1			PROPN
ftr-325	1961	2	judge	judge	PROPN
ftr-325	1961	3	holmes	holmes	PROPN
ftr-325	1961	4	wrote	write	VERB
ftr-325	1961	5	a	a	DET
ftr-325	1961	6	very	very	ADV
ftr-325	1961	7	,	,	PUNCT
ftr-325	1961	8	very	very	ADV
ftr-325	1961	9	lengthy	lengthy	ADJ
ftr-325	1961	10	dissent	dissent	NOUN
ftr-325	1961	11	,	,	PUNCT
ftr-325	1961	12	in	in	ADP
ftr-325	1961	13	which	which	PRON
ftr-325	1961	14	judges	judge	NOUN
ftr-325	1961	15	halpern	halpern	PROPN
ftr-325	1961	16	and	and	CCONJ
ftr-325	1961	17	vasquez	vasquez	PROPN
ftr-325	1961	18	joined	join	VERB
ftr-325	1961	19	.	.	PUNCT
ftr-325	1962	1	the	the	DET
ftr-325	1962	2	essence	essence	NOUN
ftr-325	1962	3	of	of	ADP
ftr-325	1962	4	the	the	DET
ftr-325	1962	5	dissent	dissent	NOUN
ftr-325	1962	6	was	be	AUX
ftr-325	1962	7	that	that	SCONJ
ftr-325	1962	8	the	the	DET
ftr-325	1962	9	statutory	statutory	ADJ
ftr-325	1962	10	requirement	requirement	NOUN
ftr-325	1962	11	to	to	ADP
ftr-325	1962	12	―attach‖	―attach‖	PROPN
ftr-325	1962	13	the	the	DET
ftr-325	1962	14	waiver	waiver	NOUN
ftr-325	1962	15	to	to	ADP
ftr-325	1962	16	the	the	DET
ftr-325	1962	17	tax	tax	NOUN
ftr-325	1962	18	return	return	NOUN
ftr-325	1962	19	properly	properly	ADV
ftr-325	1962	20	requires	require	VERB
ftr-325	1962	21	only	only	ADV
ftr-325	1962	22	that	that	SCONJ
ftr-325	1962	23	it	it	PRON
ftr-325	1962	24	be	be	AUX
ftr-325	1962	25	―associated	―associate	VERB
ftr-325	1962	26	with‖	with‖	PROPN
ftr-325	1962	27	or	or	CCONJ
ftr-325	1962	28	―connected	―connecte	VERB
ftr-325	1962	29	to	to	PART
ftr-325	1962	30	by	by	ADP
ftr-325	1962	31	attribution‖	attribution‖	NOUN
ftr-325	1962	32	to	to	ADP
ftr-325	1962	33	the	the	DET
ftr-325	1962	34	return	return	NOUN
ftr-325	1962	35	.	.	PUNCT
ftr-325	1963	1	thus	thus	ADV
ftr-325	1963	2	,	,	PUNCT
ftr-325	1963	3	all	all	DET
ftr-325	1963	4	relevant	relevant	ADJ
ftr-325	1963	5	documents	document	NOUN
ftr-325	1963	6	should	should	AUX
ftr-325	1963	7	be	be	AUX
ftr-325	1963	8	considered	consider	VERB
ftr-325	1963	9	to	to	ADP
ftr-325	1963	10	2013	2013	NUM
ftr-325	1963	11	]	]	PUNCT
ftr-325	1963	12	recent	recent	ADJ
ftr-325	1963	13	developments	development	NOUN
ftr-325	1963	14	in	in	ADP
ftr-325	1963	15	federal	federal	ADJ
ftr-325	1963	16	income	income	NOUN
ftr-325	1963	17	taxation	taxation	NOUN
ftr-325	1963	18	597	597	NUM
ftr-325	1963	19	be	be	AUX
ftr-325	1963	20	―attached‖	―attached‖	ADJ
ftr-325	1963	21	to	to	ADP
ftr-325	1963	22	a	a	DET
ftr-325	1963	23	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	1963	24	return	return	NOUN
ftr-325	1963	25	,	,	PUNCT
ftr-325	1963	26	without	without	ADP
ftr-325	1963	27	regard	regard	NOUN
ftr-325	1963	28	to	to	ADP
ftr-325	1963	29	the	the	DET
ftr-325	1963	30	point	point	NOUN
ftr-325	1963	31	in	in	ADP
ftr-325	1963	32	time	time	NOUN
ftr-325	1963	33	those	those	DET
ftr-325	1963	34	documents	document	NOUN
ftr-325	1963	35	are	be	AUX
ftr-325	1963	36	provided	provide	VERB
ftr-325	1963	37	to	to	ADP
ftr-325	1963	38	the	the	DET
ftr-325	1963	39	irs	irs	PROPN
ftr-325	1963	40	.	.	PUNCT
ftr-325	1964	1	10	10	NUM
ftr-325	1964	2	.	.	PUNCT
ftr-325	1965	1	miscellaneous	miscellaneous	ADJ
ftr-325	1965	2	not	not	PART
ftr-325	1965	3	-	-	PUNCT
ftr-325	1965	4	so	so	ADV
ftr-325	1965	5	-	-	PUNCT
ftr-325	1965	6	permanent	permanent	ADJ
ftr-325	1965	7	extensions	extension	NOUN
ftr-325	1965	8	through	through	ADP
ftr-325	1965	9	2013	2013	NUM
ftr-325	1965	10	.	.	PUNCT
ftr-325	1966	1	the	the	DET
ftr-325	1966	2	2012	2012	NUM
ftr-325	1966	3	taxpayer	taxpayer	NOUN
ftr-325	1966	4	relief	relief	NOUN
ftr-325	1966	5	(	(	PUNCT
ftr-325	1966	6	and	and	CCONJ
ftr-325	1966	7	not	not	PART
ftr-325	1966	8	so	so	ADV
ftr-325	1966	9	grand	grand	ADJ
ftr-325	1966	10	compromise	compromise	NOUN
ftr-325	1966	11	)	)	PUNCT
ftr-325	1966	12	tax	tax	NOUN
ftr-325	1966	13	act	act	NOUN
ftr-325	1966	14	extends	extend	VERB
ftr-325	1966	15	multiple	multiple	ADJ
ftr-325	1966	16	expiring	expire	VERB
ftr-325	1966	17	individual	individual	ADJ
ftr-325	1966	18	deductions	deduction	NOUN
ftr-325	1966	19	,	,	PUNCT
ftr-325	1966	20	but	but	CCONJ
ftr-325	1966	21	only	only	ADV
ftr-325	1966	22	through	through	ADP
ftr-325	1966	23	2013	2013	NUM
ftr-325	1966	24	,	,	PUNCT
ftr-325	1966	25	so	so	SCONJ
ftr-325	1966	26	congress	congress	PROPN
ftr-325	1966	27	can	can	AUX
ftr-325	1966	28	be	be	AUX
ftr-325	1966	29	sure	sure	ADJ
ftr-325	1966	30	it	it	PRON
ftr-325	1966	31	has	have	VERB
ftr-325	1966	32	some	some	DET
ftr-325	1966	33	work	work	NOUN
ftr-325	1966	34	to	to	PART
ftr-325	1966	35	do	do	VERB
ftr-325	1966	36	next	next	ADJ
ftr-325	1966	37	year	year	NOUN
ftr-325	1966	38	.	.	PUNCT
ftr-325	1967	1	these	these	PRON
ftr-325	1967	2	include	include	VERB
ftr-325	1967	3	extenders	extender	NOUN
ftr-325	1967	4	for	for	ADP
ftr-325	1967	5	:	:	PUNCT
ftr-325	1967	6	a.	a.	NOUN
ftr-325	1967	7	teachers	teachers	PROPN
ftr-325	1967	8	.	.	PUNCT
ftr-325	1968	1	section	section	NOUN
ftr-325	1968	2	201	201	NUM
ftr-325	1968	3	of	of	ADP
ftr-325	1968	4	the	the	DET
ftr-325	1968	5	act	act	NOUN
ftr-325	1968	6	extends	extend	VERB
ftr-325	1968	7	the	the	DET
ftr-325	1968	8	§	§	PROPN
ftr-325	1968	9	62(a)(d	62(a)(d	PROPN
ftr-325	1968	10	)	)	PUNCT
ftr-325	1968	11	above	above	ADP
ftr-325	1968	12	-	-	PUNCT
ftr-325	1968	13	the	the	DET
ftr-325	1968	14	-	-	PUNCT
ftr-325	1968	15	line	line	NOUN
ftr-325	1968	16	deduction	deduction	NOUN
ftr-325	1968	17	for	for	ADP
ftr-325	1968	18	up	up	ADP
ftr-325	1968	19	to	to	PART
ftr-325	1968	20	$	$	SYM
ftr-325	1968	21	250	250	NUM
ftr-325	1968	22	of	of	ADP
ftr-325	1968	23	classroom	classroom	NOUN
ftr-325	1968	24	related	relate	VERB
ftr-325	1968	25	expenditures	expenditure	NOUN
ftr-325	1968	26	of	of	ADP
ftr-325	1968	27	elementary	elementary	ADJ
ftr-325	1968	28	and	and	CCONJ
ftr-325	1968	29	secondary	secondary	ADJ
ftr-325	1968	30	school	school	NOUN
ftr-325	1968	31	teachers	teacher	NOUN
ftr-325	1968	32	for	for	ADP
ftr-325	1968	33	expenses	expense	NOUN
ftr-325	1968	34	incurred	incur	VERB
ftr-325	1968	35	in	in	ADP
ftr-325	1968	36	taxable	taxable	ADJ
ftr-325	1968	37	years	year	NOUN
ftr-325	1968	38	beginning	begin	VERB
ftr-325	1968	39	in	in	ADP
ftr-325	1968	40	2012	2012	NUM
ftr-325	1968	41	and	and	CCONJ
ftr-325	1968	42	2013	2013	NUM
ftr-325	1968	43	.	.	PUNCT
ftr-325	1969	1	and	and	CCONJ
ftr-325	1969	2	who	who	PRON
ftr-325	1969	3	says	say	VERB
ftr-325	1969	4	that	that	SCONJ
ftr-325	1969	5	the	the	DET
ftr-325	1969	6	federal	federal	ADJ
ftr-325	1969	7	government	government	NOUN
ftr-325	1969	8	doesn‘t	doesn‘t	PROPN
ftr-325	1969	9	abundantly	abundantly	ADV
ftr-325	1969	10	support	support	VERB
ftr-325	1969	11	quality	quality	NOUN
ftr-325	1969	12	education	education	NOUN
ftr-325	1969	13	for	for	ADP
ftr-325	1969	14	children	child	NOUN
ftr-325	1969	15	?	?	PUNCT
ftr-325	1970	1	b.	b.	PROPN
ftr-325	1970	2	mortgage	mortgage	NOUN
ftr-325	1970	3	insurance	insurance	NOUN
ftr-325	1970	4	.	.	PUNCT
ftr-325	1971	1	section	section	NOUN
ftr-325	1971	2	204	204	NUM
ftr-325	1971	3	of	of	ADP
ftr-325	1971	4	the	the	DET
ftr-325	1971	5	act	act	NOUN
ftr-325	1971	6	extends	extend	VERB
ftr-325	1971	7	the	the	DET
ftr-325	1971	8	code	code	NOUN
ftr-325	1971	9	§	§	PROPN
ftr-325	1971	10	164(b)(5	164(b)(5	NUM
ftr-325	1971	11	)	)	PUNCT
ftr-325	1971	12	deduction	deduction	NOUN
ftr-325	1971	13	as	as	ADP
ftr-325	1971	14	qualified	qualified	ADJ
ftr-325	1971	15	residence	residence	NOUN
ftr-325	1971	16	interest	interest	NOUN
ftr-325	1971	17	provided	provide	VERB
ftr-325	1971	18	for	for	ADP
ftr-325	1971	19	mortgage	mortgage	NOUN
ftr-325	1971	20	insurance	insurance	NOUN
ftr-325	1971	21	premiums	premium	NOUN
ftr-325	1971	22	incurred	incur	VERB
ftr-325	1971	23	in	in	ADP
ftr-325	1971	24	connection	connection	NOUN
ftr-325	1971	25	with	with	ADP
ftr-325	1971	26	acquisition	acquisition	NOUN
ftr-325	1971	27	indebtedness	indebtedness	NOUN
ftr-325	1971	28	for	for	ADP
ftr-325	1971	29	a	a	DET
ftr-325	1971	30	qualified	qualified	ADJ
ftr-325	1971	31	residence	residence	NOUN
ftr-325	1971	32	that	that	PRON
ftr-325	1971	33	are	be	AUX
ftr-325	1971	34	paid	pay	VERB
ftr-325	1971	35	or	or	CCONJ
ftr-325	1971	36	accrued	accrue	VERB
ftr-325	1971	37	before	before	ADP
ftr-325	1971	38	1/1/14	1/1/14	NUM
ftr-325	1971	39	.	.	PUNCT
ftr-325	1972	1	c.	c.	PROPN
ftr-325	1972	2	state	state	PROPN
ftr-325	1972	3	and	and	CCONJ
ftr-325	1972	4	local	local	ADJ
ftr-325	1972	5	taxes	taxis	NOUN
ftr-325	1972	6	:	:	PUNCT
ftr-325	1972	7	a	a	DET
ftr-325	1972	8	not	not	PART
ftr-325	1972	9	-	-	PUNCT
ftr-325	1972	10	so	so	ADV
ftr-325	1972	11	-	-	PUNCT
ftr-325	1972	12	permanent	permanent	ADJ
ftr-325	1972	13	extension	extension	NOUN
ftr-325	1972	14	of	of	ADP
ftr-325	1972	15	the	the	DET
ftr-325	1972	16	election	election	NOUN
ftr-325	1972	17	to	to	PART
ftr-325	1972	18	deduct	deduct	VERB
ftr-325	1972	19	state	state	NOUN
ftr-325	1972	20	sales	sale	NOUN
ftr-325	1972	21	taxes	taxis	NOUN
ftr-325	1972	22	.	.	PUNCT
ftr-325	1973	1	section	section	NOUN
ftr-325	1973	2	205	205	NUM
ftr-325	1973	3	extends	extend	VERB
ftr-325	1973	4	the	the	DET
ftr-325	1973	5	code	code	NOUN
ftr-325	1973	6	§	§	PROPN
ftr-325	1973	7	164(b)(5	164(b)(5	NUM
ftr-325	1973	8	)	)	PUNCT
ftr-325	1973	9	election	election	NOUN
ftr-325	1973	10	to	to	PART
ftr-325	1973	11	deduct	deduct	VERB
ftr-325	1973	12	state	state	NOUN
ftr-325	1973	13	and	and	CCONJ
ftr-325	1973	14	local	local	ADJ
ftr-325	1973	15	sales	sale	NOUN
ftr-325	1973	16	and	and	CCONJ
ftr-325	1973	17	use	use	VERB
ftr-325	1973	18	taxes	taxis	NOUN
ftr-325	1973	19	in	in	ADP
ftr-325	1973	20	lieu	lieu	NOUN
ftr-325	1973	21	of	of	ADP
ftr-325	1973	22	state	state	NOUN
ftr-325	1973	23	and	and	CCONJ
ftr-325	1973	24	local	local	ADJ
ftr-325	1973	25	income	income	NOUN
ftr-325	1973	26	taxes	taxis	NOUN
ftr-325	1973	27	to	to	PART
ftr-325	1973	28	tax	tax	NOUN
ftr-325	1973	29	years	year	NOUN
ftr-325	1973	30	beginning	begin	VERB
ftr-325	1973	31	before	before	ADP
ftr-325	1973	32	1/1/14	1/1/14	NUM
ftr-325	1973	33	.	.	PUNCT
ftr-325	1974	1			PROPN
ftr-325	1974	2	thank	thank	VERB
ftr-325	1974	3	you	you	PRON
ftr-325	1974	4	!	!	PUNCT
ftr-325	1975	1	professor	professor	NOUN
ftr-325	1975	2	shepard	shepard	NOUN
ftr-325	1975	3	(	(	PUNCT
ftr-325	1975	4	texas	texas	PROPN
ftr-325	1975	5	)	)	PUNCT
ftr-325	1975	6	and	and	CCONJ
ftr-325	1975	7	professor	professor	PROPN
ftr-325	1975	8	mcmahon	mcmahon	PROPN
ftr-325	1975	9	(	(	PUNCT
ftr-325	1975	10	florida	florida	PROPN
ftr-325	1975	11	)	)	PUNCT
ftr-325	1975	12	thank	thank	VERB
ftr-325	1975	13	congress	congress	PROPN
ftr-325	1975	14	and	and	CCONJ
ftr-325	1975	15	the	the	DET
ftr-325	1975	16	president	president	NOUN
ftr-325	1975	17	for	for	ADP
ftr-325	1975	18	their	their	PRON
ftr-325	1975	19	solicitude	solicitude	NOUN
ftr-325	1975	20	on	on	ADP
ftr-325	1975	21	this	this	DET
ftr-325	1975	22	issue	issue	NOUN
ftr-325	1975	23	.	.	PUNCT
ftr-325	1976	1	for	for	ADP
ftr-325	1976	2	professor	professor	NOUN
ftr-325	1976	3	simmons	simmon	NOUN
ftr-325	1976	4	(	(	PUNCT
ftr-325	1976	5	california	california	PROPN
ftr-325	1976	6	)	)	PUNCT
ftr-325	1976	7	,	,	PUNCT
ftr-325	1976	8	this	this	DET
ftr-325	1976	9	provision	provision	NOUN
ftr-325	1976	10	is	be	AUX
ftr-325	1976	11	irrelevant	irrelevant	ADJ
ftr-325	1976	12	.	.	PUNCT
ftr-325	1977	1	11	11	NUM
ftr-325	1977	2	.	.	X
ftr-325	1978	1	standard	standard	ADJ
ftr-325	1978	2	deduction	deduction	NOUN
ftr-325	1978	3	marriage	marriage	NOUN
ftr-325	1978	4	penalty	penalty	NOUN
ftr-325	1978	5	relief	relief	NOUN
ftr-325	1978	6	is	be	AUX
ftr-325	1978	7	now	now	ADV
ftr-325	1978	8	permanent	permanent	ADJ
ftr-325	1978	9	.	.	PUNCT
ftr-325	1979	1	the	the	DET
ftr-325	1979	2	2012	2012	NUM
ftr-325	1979	3	taxpayer	taxpayer	NOUN
ftr-325	1979	4	relief	relief	NOUN
ftr-325	1979	5	(	(	PUNCT
ftr-325	1979	6	and	and	CCONJ
ftr-325	1979	7	not	not	PART
ftr-325	1979	8	so	so	ADV
ftr-325	1979	9	grand	grand	ADJ
ftr-325	1979	10	compromise	compromise	NOUN
ftr-325	1979	11	)	)	PUNCT
ftr-325	1979	12	tax	tax	NOUN
ftr-325	1979	13	act	act	NOUN
ftr-325	1979	14	made	make	VERB
ftr-325	1979	15	permanent	permanent	ADJ
ftr-325	1979	16	the	the	DET
ftr-325	1979	17	provisions	provision	NOUN
ftr-325	1979	18	in	in	ADP
ftr-325	1979	19	code	code	NOUN
ftr-325	1979	20	§	§	PROPN
ftr-325	1979	21	63	63	NUM
ftr-325	1979	22	providing	provide	VERB
ftr-325	1979	23	a	a	DET
ftr-325	1979	24	basic	basic	ADJ
ftr-325	1979	25	standard	standard	ADJ
ftr-325	1979	26	deduction	deduction	NOUN
ftr-325	1979	27	for	for	ADP
ftr-325	1979	28	a	a	DET
ftr-325	1979	29	married	married	ADJ
ftr-325	1979	30	couple	couple	NOUN
ftr-325	1979	31	filing	file	VERB
ftr-325	1979	32	a	a	DET
ftr-325	1979	33	joint	joint	ADJ
ftr-325	1979	34	return	return	NOUN
ftr-325	1979	35	double	double	DET
ftr-325	1979	36	the	the	DET
ftr-325	1979	37	basic	basic	ADJ
ftr-325	1979	38	standard	standard	ADJ
ftr-325	1979	39	deduction	deduction	NOUN
ftr-325	1979	40	for	for	ADP
ftr-325	1979	41	single	single	ADJ
ftr-325	1979	42	individuals	individual	NOUN
ftr-325	1979	43	.	.	PUNCT
ftr-325	1980	1	the	the	DET
ftr-325	1980	2	basic	basic	ADJ
ftr-325	1980	3	standard	standard	ADJ
ftr-325	1980	4	deduction	deduction	NOUN
ftr-325	1980	5	for	for	ADP
ftr-325	1980	6	married	married	ADJ
ftr-325	1980	7	taxpayers	taxpayer	NOUN
ftr-325	1980	8	filing	file	VERB
ftr-325	1980	9	separately	separately	ADV
ftr-325	1980	10	is	be	AUX
ftr-325	1980	11	the	the	DET
ftr-325	1980	12	same	same	ADJ
ftr-325	1980	13	as	as	ADP
ftr-325	1980	14	the	the	DET
ftr-325	1980	15	basic	basic	ADJ
ftr-325	1980	16	standard	standard	ADJ
ftr-325	1980	17	deduction	deduction	NOUN
ftr-325	1980	18	for	for	ADP
ftr-325	1980	19	single	single	ADJ
ftr-325	1980	20	taxpayers	taxpayer	NOUN
ftr-325	1980	21	.	.	PUNCT
ftr-325	1981	1	12	12	NUM
ftr-325	1981	2	.	.	PUNCT
ftr-325	1982	1	pep	pep	NOUN
ftr-325	1982	2	and	and	CCONJ
ftr-325	1982	3	pease	pease	PROPN
ftr-325	1982	4	zombie	zombie	PROPN
ftr-325	1982	5	-	-	PUNCT
ftr-325	1982	6	like	like	ADJ
ftr-325	1982	7	arise	arise	NOUN
ftr-325	1982	8	from	from	ADP
ftr-325	1982	9	the	the	DET
ftr-325	1982	10	grave	grave	NOUN
ftr-325	1982	11	.	.	PUNCT
ftr-325	1983	1	a.	a.	NOUN
ftr-325	1983	2	pep	pep	PROPN
ftr-325	1983	3	.	.	PUNCT
ftr-325	1984	1	the	the	DET
ftr-325	1984	2	2012	2012	NUM
ftr-325	1984	3	taxpayer	taxpayer	NOUN
ftr-325	1984	4	relief	relief	NOUN
ftr-325	1984	5	(	(	PUNCT
ftr-325	1984	6	and	and	CCONJ
ftr-325	1984	7	not	not	PART
ftr-325	1984	8	so	so	ADV
ftr-325	1984	9	grand	grand	ADJ
ftr-325	1984	10	compromise	compromise	NOUN
ftr-325	1984	11	)	)	PUNCT
ftr-325	1984	12	tax	tax	NOUN
ftr-325	1984	13	act	act	NOUN
ftr-325	1984	14	permanently	permanently	ADV
ftr-325	1984	15	revived	revive	VERB
ftr-325	1984	16	the	the	DET
ftr-325	1984	17	phase	phase	NOUN
ftr-325	1984	18	-	-	PUNCT
ftr-325	1984	19	out	out	NOUN
ftr-325	1984	20	of	of	ADP
ftr-325	1984	21	personal	personal	ADJ
ftr-325	1984	22	598	598	NUM
ftr-325	1984	23	florida	florida	PROPN
ftr-325	1984	24	tax	tax	NOUN
ftr-325	1984	25	review	review	NOUN
ftr-325	1984	26	[	[	X
ftr-325	1984	27	vol	vol	NOUN
ftr-325	1984	28	.	.	PUNCT
ftr-325	1984	29	13:10	13:10	NUM
ftr-325	1984	30	exemptions	exemption	NOUN
ftr-325	1984	31	for	for	ADP
ftr-325	1984	32	high	high	ADJ
ftr-325	1984	33	-	-	PUNCT
ftr-325	1984	34	income	income	NOUN
ftr-325	1984	35	taxpayers	taxpayer	NOUN
ftr-325	1984	36	for	for	ADP
ftr-325	1984	37	years	year	NOUN
ftr-325	1984	38	beginning	begin	VERB
ftr-325	1984	39	after	after	ADP
ftr-325	1984	40	2012	2012	NUM
ftr-325	1984	41	.	.	PUNCT
ftr-325	1985	1	the	the	DET
ftr-325	1985	2	phase	phase	NOUN
ftr-325	1985	3	-	-	PUNCT
ftr-325	1985	4	out	out	ADP
ftr-325	1985	5	kicks	kick	NOUN
ftr-325	1985	6	in	in	ADP
ftr-325	1985	7	the	the	DET
ftr-325	1985	8	following	follow	VERB
ftr-325	1985	9	agi	agi	NOUN
ftr-325	1985	10	levels	level	NOUN
ftr-325	1985	11	:	:	PUNCT
ftr-325	1985	12	(	(	PUNCT
ftr-325	1985	13	1	1	X
ftr-325	1985	14	)	)	PUNCT
ftr-325	1985	15	$	$	SYM
ftr-325	1985	16	300,000	300,000	NUM
ftr-325	1985	17	for	for	ADP
ftr-325	1985	18	joint	joint	ADJ
ftr-325	1985	19	returns	return	NOUN
ftr-325	1985	20	or	or	CCONJ
ftr-325	1985	21	surviving	surviving	NOUN
ftr-325	1985	22	spouses	spouse	NOUN
ftr-325	1985	23	;	;	PUNCT
ftr-325	1985	24	(	(	PUNCT
ftr-325	1985	25	2	2	X
ftr-325	1985	26	)	)	PUNCT
ftr-325	1985	27	$	$	SYM
ftr-325	1985	28	150,000	150,000	NUM
ftr-325	1985	29	;	;	PUNCT
ftr-325	1985	30	and	and	CCONJ
ftr-325	1985	31	for	for	ADP
ftr-325	1985	32	married	married	ADJ
ftr-325	1985	33	taxpayers	taxpayer	NOUN
ftr-325	1985	34	filing	file	VERB
ftr-325	1985	35	separately	separately	ADV
ftr-325	1985	36	;	;	PUNCT
ftr-325	1985	37	(	(	PUNCT
ftr-325	1985	38	3	3	X
ftr-325	1985	39	)	)	PUNCT
ftr-325	1985	40	$	$	SYM
ftr-325	1985	41	275,000	275,000	NUM
ftr-325	1985	42	for	for	ADP
ftr-325	1985	43	heads	head	NOUN
ftr-325	1985	44	of	of	ADP
ftr-325	1985	45	household	household	NOUN
ftr-325	1985	46	;	;	PUNCT
ftr-325	1985	47	and	and	CCONJ
ftr-325	1985	48	(	(	PUNCT
ftr-325	1985	49	4	4	X
ftr-325	1985	50	)	)	PUNCT
ftr-325	1985	51	$	$	SYM
ftr-325	1985	52	250,000	250,000	NUM
ftr-325	1985	53	for	for	ADP
ftr-325	1985	54	single	single	ADJ
ftr-325	1985	55	taxpayers	taxpayer	NOUN
ftr-325	1985	56	.	.	PUNCT
ftr-325	1986	1	after	after	ADP
ftr-325	1986	2	2013	2013	NUM
ftr-325	1986	3	,	,	PUNCT
ftr-325	1986	4	the	the	DET
ftr-325	1986	5	threshold	threshold	NOUN
ftr-325	1986	6	amounts	amount	NOUN
ftr-325	1986	7	are	be	AUX
ftr-325	1986	8	adjusted	adjust	VERB
ftr-325	1986	9	for	for	ADP
ftr-325	1986	10	inflation	inflation	NOUN
ftr-325	1986	11	.	.	PUNCT
ftr-325	1987	1	the	the	DET
ftr-325	1987	2	amount	amount	NOUN
ftr-325	1987	3	of	of	ADP
ftr-325	1987	4	the	the	DET
ftr-325	1987	5	phase	phase	NOUN
ftr-325	1987	6	-	-	PUNCT
ftr-325	1987	7	out	out	NOUN
ftr-325	1987	8	,	,	PUNCT
ftr-325	1987	9	as	as	SCONJ
ftr-325	1987	10	previously	previously	ADV
ftr-325	1987	11	,	,	PUNCT
ftr-325	1987	12	is	be	AUX
ftr-325	1987	13	2	2	NUM
ftr-325	1987	14	%	%	NOUN
ftr-325	1987	15	of	of	ADP
ftr-325	1987	16	the	the	DET
ftr-325	1987	17	exemption	exemption	NOUN
ftr-325	1987	18	amount	amount	NOUN
ftr-325	1987	19	for	for	ADP
ftr-325	1987	20	each	each	DET
ftr-325	1987	21	$	$	SYM
ftr-325	1987	22	2,500	2,500	NUM
ftr-325	1987	23	(	(	PUNCT
ftr-325	1987	24	$	$	SYM
ftr-325	1987	25	1,500	1,500	NUM
ftr-325	1987	26	for	for	ADP
ftr-325	1987	27	married	married	ADJ
ftr-325	1987	28	taxpayers	taxpayer	NOUN
ftr-325	1987	29	filing	file	VERB
ftr-325	1987	30	separate	separate	ADJ
ftr-325	1987	31	returns	return	NOUN
ftr-325	1987	32	)	)	PUNCT
ftr-325	1987	33	,	,	PUNCT
ftr-325	1987	34	or	or	CCONJ
ftr-325	1987	35	portion	portion	NOUN
ftr-325	1987	36	thereof	thereof	ADV
ftr-325	1987	37	,	,	PUNCT
ftr-325	1987	38	by	by	ADP
ftr-325	1987	39	which	which	PRON
ftr-325	1987	40	agi	agi	NOUN
ftr-325	1987	41	exceeds	exceed	VERB
ftr-325	1987	42	the	the	DET
ftr-325	1987	43	phase	phase	NOUN
ftr-325	1987	44	-	-	PUNCT
ftr-325	1987	45	out	out	ADP
ftr-325	1987	46	threshold	threshold	NOUN
ftr-325	1987	47	.	.	PUNCT
ftr-325	1988	1	b.	b.	PROPN
ftr-325	1988	2	pease	pease	PROPN
ftr-325	1988	3	the	the	DET
ftr-325	1988	4	act	act	NOUN
ftr-325	1988	5	also	also	ADV
ftr-325	1988	6	permanently	permanently	ADV
ftr-325	1988	7	revived	revive	VERB
ftr-325	1988	8	for	for	ADP
ftr-325	1988	9	years	year	NOUN
ftr-325	1988	10	beginning	begin	VERB
ftr-325	1988	11	after	after	ADP
ftr-325	1988	12	2012	2012	NUM
ftr-325	1988	13	the	the	DET
ftr-325	1988	14	limitation	limitation	NOUN
ftr-325	1988	15	on	on	ADP
ftr-325	1988	16	itemized	itemize	VERB
ftr-325	1988	17	deductions	deduction	NOUN
ftr-325	1988	18	.	.	PUNCT
ftr-325	1989	1	like	like	INTJ
ftr-325	1989	2	pep	pep	NOUN
ftr-325	1989	3	,	,	PUNCT
ftr-325	1989	4	the	the	DET
ftr-325	1989	5	phase	phase	NOUN
ftr-325	1989	6	-	-	PUNCT
ftr-325	1989	7	out	out	NOUN
ftr-325	1989	8	begins	begin	VERB
ftr-325	1989	9	at	at	ADP
ftr-325	1989	10	the	the	DET
ftr-325	1989	11	following	follow	VERB
ftr-325	1989	12	agi	agi	NOUN
ftr-325	1989	13	levels	level	NOUN
ftr-325	1989	14	:	:	PUNCT
ftr-325	1989	15	(	(	PUNCT
ftr-325	1989	16	1	1	X
ftr-325	1989	17	)	)	PUNCT
ftr-325	1989	18	$	$	SYM
ftr-325	1989	19	300,000	300,000	NUM
ftr-325	1989	20	for	for	ADP
ftr-325	1989	21	joint	joint	ADJ
ftr-325	1989	22	returns	return	NOUN
ftr-325	1989	23	filers	filer	NOUN
ftr-325	1989	24	or	or	CCONJ
ftr-325	1989	25	surviving	survive	VERB
ftr-325	1989	26	spouses	spouse	NOUN
ftr-325	1989	27	;	;	PUNCT
ftr-325	1989	28	(	(	PUNCT
ftr-325	1989	29	2	2	X
ftr-325	1989	30	)	)	PUNCT
ftr-325	1989	31	$	$	SYM
ftr-325	1989	32	150,000	150,000	NUM
ftr-325	1989	33	;	;	PUNCT
ftr-325	1989	34	and	and	CCONJ
ftr-325	1989	35	for	for	ADP
ftr-325	1989	36	married	married	ADJ
ftr-325	1989	37	taxpayers	taxpayer	NOUN
ftr-325	1989	38	filing	file	VERB
ftr-325	1989	39	separately	separately	ADV
ftr-325	1989	40	;	;	PUNCT
ftr-325	1989	41	(	(	PUNCT
ftr-325	1989	42	3	3	X
ftr-325	1989	43	)	)	PUNCT
ftr-325	1989	44	$	$	SYM
ftr-325	1989	45	275,000	275,000	NUM
ftr-325	1989	46	for	for	ADP
ftr-325	1989	47	heads	head	NOUN
ftr-325	1989	48	of	of	ADP
ftr-325	1989	49	household	household	NOUN
ftr-325	1989	50	;	;	PUNCT
ftr-325	1989	51	and	and	CCONJ
ftr-325	1989	52	(	(	PUNCT
ftr-325	1989	53	4	4	X
ftr-325	1989	54	)	)	PUNCT
ftr-325	1989	55	$	$	SYM
ftr-325	1989	56	250,000	250,000	NUM
ftr-325	1989	57	for	for	ADP
ftr-325	1989	58	single	single	ADJ
ftr-325	1989	59	taxpayers	taxpayer	NOUN
ftr-325	1989	60	.	.	PUNCT
ftr-325	1990	1	after	after	ADP
ftr-325	1990	2	2013	2013	NUM
ftr-325	1990	3	,	,	PUNCT
ftr-325	1990	4	the	the	DET
ftr-325	1990	5	threshold	threshold	NOUN
ftr-325	1990	6	amounts	amount	NOUN
ftr-325	1990	7	are	be	AUX
ftr-325	1990	8	adjusted	adjust	VERB
ftr-325	1990	9	for	for	ADP
ftr-325	1990	10	inflation	inflation	NOUN
ftr-325	1990	11	.	.	PUNCT
ftr-325	1991	1	the	the	DET
ftr-325	1991	2	amount	amount	NOUN
ftr-325	1991	3	of	of	ADP
ftr-325	1991	4	the	the	DET
ftr-325	1991	5	phase	phase	NOUN
ftr-325	1991	6	-	-	PUNCT
ftr-325	1991	7	out	out	NOUN
ftr-325	1991	8	,	,	PUNCT
ftr-325	1991	9	as	as	SCONJ
ftr-325	1991	10	previously	previously	ADV
ftr-325	1991	11	,	,	PUNCT
ftr-325	1991	12	is	be	AUX
ftr-325	1991	13	3	3	NUM
ftr-325	1991	14	%	%	NOUN
ftr-325	1991	15	of	of	ADP
ftr-325	1991	16	the	the	DET
ftr-325	1991	17	excess	excess	NOUN
ftr-325	1991	18	of	of	ADP
ftr-325	1991	19	certain	certain	ADJ
ftr-325	1991	20	itemized	itemize	VERB
ftr-325	1991	21	deductions	deduction	NOUN
ftr-325	1991	22	over	over	ADP
ftr-325	1991	23	the	the	DET
ftr-325	1991	24	threshold	threshold	NOUN
ftr-325	1991	25	amount	amount	NOUN
ftr-325	1991	26	,	,	PUNCT
ftr-325	1991	27	but	but	CCONJ
ftr-325	1991	28	not	not	PART
ftr-325	1991	29	by	by	ADP
ftr-325	1991	30	more	more	ADJ
ftr-325	1991	31	than	than	ADP
ftr-325	1991	32	80	80	NUM
ftr-325	1991	33	%	%	NOUN
ftr-325	1991	34	of	of	ADP
ftr-325	1991	35	the	the	DET
ftr-325	1991	36	itemized	itemize	VERB
ftr-325	1991	37	deductions	deduction	NOUN
ftr-325	1991	38	subject	subject	ADJ
ftr-325	1991	39	to	to	ADP
ftr-325	1991	40	the	the	DET
ftr-325	1991	41	limitation	limitation	NOUN
ftr-325	1991	42	.	.	PUNCT
ftr-325	1992	1	(	(	PUNCT
ftr-325	1992	2	as	as	ADP
ftr-325	1992	3	previously	previously	ADV
ftr-325	1992	4	,	,	PUNCT
ftr-325	1992	5	the	the	DET
ftr-325	1992	6	limitation	limitation	NOUN
ftr-325	1992	7	does	do	AUX
ftr-325	1992	8	not	not	PART
ftr-325	1992	9	apply	apply	VERB
ftr-325	1992	10	to	to	ADP
ftr-325	1992	11	medical	medical	ADJ
ftr-325	1992	12	expenses	expense	NOUN
ftr-325	1992	13	,	,	PUNCT
ftr-325	1992	14	investment	investment	NOUN
ftr-325	1992	15	interest	interest	NOUN
ftr-325	1992	16	,	,	PUNCT
ftr-325	1992	17	casualty	casualty	NOUN
ftr-325	1992	18	and	and	CCONJ
ftr-325	1992	19	theft	theft	NOUN
ftr-325	1992	20	losses	loss	NOUN
ftr-325	1992	21	,	,	PUNCT
ftr-325	1992	22	and	and	CCONJ
ftr-325	1992	23	wagering	wager	VERB
ftr-325	1992	24	losses	loss	NOUN
ftr-325	1992	25	.	.	PUNCT
ftr-325	1992	26	)	)	PUNCT
ftr-325	1993	1	13	13	NUM
ftr-325	1993	2	.	.	PUNCT
ftr-325	1994	1	making	make	VERB
ftr-325	1994	2	children	child	NOUN
ftr-325	1994	3	permanently	permanently	ADV
ftr-325	1994	4	cheaper	cheap	ADJ
ftr-325	1994	5	.	.	PUNCT
ftr-325	1995	1	the	the	DET
ftr-325	1995	2	taxpayer	taxpayer	NOUN
ftr-325	1995	3	relief	relief	NOUN
ftr-325	1995	4	(	(	PUNCT
ftr-325	1995	5	and	and	CCONJ
ftr-325	1995	6	not	not	PART
ftr-325	1995	7	so	so	ADV
ftr-325	1995	8	grand	grand	ADJ
ftr-325	1995	9	compromise	compromise	NOUN
ftr-325	1995	10	)	)	PUNCT
ftr-325	1995	11	tax	tax	NOUN
ftr-325	1995	12	act	act	NOUN
ftr-325	1995	13	extended	extend	VERB
ftr-325	1995	14	permanently	permanently	ADV
ftr-325	1995	15	the	the	DET
ftr-325	1995	16	increase	increase	NOUN
ftr-325	1995	17	of	of	ADP
ftr-325	1995	18	the	the	DET
ftr-325	1995	19	§	§	ADJ
ftr-325	1995	20	24	24	NUM
ftr-325	1995	21	child	child	NOUN
ftr-325	1995	22	credit	credit	NOUN
ftr-325	1995	23	for	for	ADP
ftr-325	1995	24	taxpayers	taxpayer	NOUN
ftr-325	1995	25	having	have	VERB
ftr-325	1995	26	children	child	NOUN
ftr-325	1995	27	under	under	ADP
ftr-325	1995	28	age	age	NOUN
ftr-325	1995	29	17	17	NUM
ftr-325	1995	30	to	to	PART
ftr-325	1995	31	$	$	SYM
ftr-325	1995	32	1,000	1,000	NUM
ftr-325	1995	33	.	.	PUNCT
ftr-325	1996	1	(	(	PUNCT
ftr-325	1996	2	no	no	DET
ftr-325	1996	3	inflation	inflation	NOUN
ftr-325	1996	4	adjustment	adjustment	NOUN
ftr-325	1996	5	has	have	AUX
ftr-325	1996	6	been	be	AUX
ftr-325	1996	7	added	add	VERB
ftr-325	1996	8	.	.	PUNCT
ftr-325	1996	9	)	)	PUNCT
ftr-325	1997	1	the	the	DET
ftr-325	1997	2	refundability	refundability	NOUN
ftr-325	1997	3	of	of	ADP
ftr-325	1997	4	the	the	DET
ftr-325	1997	5	credit	credit	NOUN
ftr-325	1997	6	to	to	ADP
ftr-325	1997	7	the	the	DET
ftr-325	1997	8	extent	extent	NOUN
ftr-325	1997	9	of	of	ADP
ftr-325	1997	10	15	15	NUM
ftr-325	1997	11	%	%	NOUN
ftr-325	1997	12	of	of	ADP
ftr-325	1997	13	the	the	DET
ftr-325	1997	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	1997	15	earned	earn	VERB
ftr-325	1997	16	income	income	NOUN
ftr-325	1997	17	in	in	ADP
ftr-325	1997	18	excess	excess	NOUN
ftr-325	1997	19	of	of	ADP
ftr-325	1997	20	$	$	SYM
ftr-325	1997	21	3,000	3,000	NUM
ftr-325	1997	22	(	(	PUNCT
ftr-325	1997	23	unindexed	unindexed	ADJ
ftr-325	1997	24	)	)	PUNCT
ftr-325	1997	25	has	have	AUX
ftr-325	1997	26	been	be	AUX
ftr-325	1997	27	extended	extend	VERB
ftr-325	1997	28	only	only	ADV
ftr-325	1997	29	through	through	ADP
ftr-325	1997	30	2017	2017	NUM
ftr-325	1997	31	.	.	PUNCT
ftr-325	1998	1	14	14	NUM
ftr-325	1998	2	.	.	PUNCT
ftr-325	1998	3	send	send	VERB
ftr-325	1998	4	the	the	DET
ftr-325	1998	5	kids	kid	NOUN
ftr-325	1998	6	to	to	ADP
ftr-325	1998	7	day	day	NOUN
ftr-325	1998	8	care	care	NOUN
ftr-325	1998	9	,	,	PUNCT
ftr-325	1998	10	get	get	VERB
ftr-325	1998	11	a	a	DET
ftr-325	1998	12	tax	tax	NOUN
ftr-325	1998	13	break	break	NOUN
ftr-325	1998	14	.	.	PUNCT
ftr-325	1999	1	the	the	DET
ftr-325	1999	2	taxpayer	taxpayer	NOUN
ftr-325	1999	3	relief	relief	NOUN
ftr-325	1999	4	(	(	PUNCT
ftr-325	1999	5	and	and	CCONJ
ftr-325	1999	6	not	not	PART
ftr-325	1999	7	so	so	ADV
ftr-325	1999	8	grand	grand	ADJ
ftr-325	1999	9	compromise	compromise	NOUN
ftr-325	1999	10	)	)	PUNCT
ftr-325	1999	11	tax	tax	NOUN
ftr-325	1999	12	act	act	NOUN
ftr-325	1999	13	extended	extend	VERB
ftr-325	1999	14	permanently	permanently	ADV
ftr-325	1999	15	the	the	DET
ftr-325	1999	16	increases	increase	NOUN
ftr-325	1999	17	to	to	ADP
ftr-325	1999	18	the	the	DET
ftr-325	1999	19	§	§	PROPN
ftr-325	1999	20	21	21	NUM
ftr-325	1999	21	dependent	dependent	ADJ
ftr-325	1999	22	care	care	NOUN
ftr-325	1999	23	credit	credit	NOUN
ftr-325	1999	24	in	in	ADP
ftr-325	1999	25	the	the	DET
ftr-325	1999	26	egtrra	egtrra	NOUN
ftr-325	1999	27	2001	2001	NUM
ftr-325	1999	28	.	.	PUNCT
ftr-325	2000	1	the	the	DET
ftr-325	2000	2	credit	credit	NOUN
ftr-325	2000	3	is	be	AUX
ftr-325	2000	4	35	35	NUM
ftr-325	2000	5	%	%	NOUN
ftr-325	2000	6	of	of	ADP
ftr-325	2000	7	up	up	ADP
ftr-325	2000	8	to	to	PART
ftr-325	2000	9	$	$	SYM
ftr-325	2000	10	3,000	3,000	NUM
ftr-325	2000	11	of	of	ADP
ftr-325	2000	12	eligible	eligible	ADJ
ftr-325	2000	13	expenses	expense	NOUN
ftr-325	2000	14	(	(	PUNCT
ftr-325	2000	15	maximum	maximum	ADJ
ftr-325	2000	16	$	$	SYM
ftr-325	2000	17	1,050	1,050	NUM
ftr-325	2000	18	)	)	PUNCT
ftr-325	2000	19	for	for	ADP
ftr-325	2000	20	one	one	NUM
ftr-325	2000	21	qualifying	qualify	VERB
ftr-325	2000	22	dependent	dependent	ADJ
ftr-325	2000	23	,	,	PUNCT
ftr-325	2000	24	and	and	CCONJ
ftr-325	2000	25	35	35	NUM
ftr-325	2000	26	%	%	NOUN
ftr-325	2000	27	of	of	ADP
ftr-325	2000	28	up	up	ADP
ftr-325	2000	29	to	to	PART
ftr-325	2000	30	$	$	SYM
ftr-325	2000	31	6,000	6,000	NUM
ftr-325	2000	32	of	of	ADP
ftr-325	2000	33	eligible	eligible	ADJ
ftr-325	2000	34	expenses	expense	NOUN
ftr-325	2000	35	(	(	PUNCT
ftr-325	2000	36	maximum	maximum	ADJ
ftr-325	2000	37	$	$	SYM
ftr-325	2000	38	2,100	2,100	NUM
ftr-325	2000	39	)	)	PUNCT
ftr-325	2000	40	for	for	ADP
ftr-325	2000	41	two	two	NUM
ftr-325	2000	42	or	or	CCONJ
ftr-325	2000	43	more	more	ADJ
ftr-325	2000	44	qualifying	qualifying	NOUN
ftr-325	2000	45	dependents	dependent	NOUN
ftr-325	2000	46	.	.	PUNCT
ftr-325	2001	1	the	the	DET
ftr-325	2001	2	35	35	NUM
ftr-325	2001	3	%	%	NOUN
ftr-325	2001	4	credit	credit	NOUN
ftr-325	2001	5	rate	rate	NOUN
ftr-325	2001	6	is	be	AUX
ftr-325	2001	7	reduced	reduce	VERB
ftr-325	2001	8	,	,	PUNCT
ftr-325	2001	9	but	but	CCONJ
ftr-325	2001	10	not	not	PART
ftr-325	2001	11	below	below	ADP
ftr-325	2001	12	20	20	NUM
ftr-325	2001	13	%	%	NOUN
ftr-325	2001	14	,	,	PUNCT
ftr-325	2001	15	by	by	ADP
ftr-325	2001	16	one	one	NUM
ftr-325	2001	17	percentage	percentage	NOUN
ftr-325	2001	18	point	point	NOUN
ftr-325	2001	19	for	for	ADP
ftr-325	2001	20	each	each	DET
ftr-325	2001	21	$	$	SYM
ftr-325	2001	22	2,000	2,000	NUM
ftr-325	2001	23	(	(	PUNCT
ftr-325	2001	24	or	or	CCONJ
ftr-325	2001	25	fraction	fraction	NOUN
ftr-325	2001	26	thereof	thereof	ADV
ftr-325	2001	27	)	)	PUNCT
ftr-325	2001	28	of	of	ADP
ftr-325	2001	29	agi	agi	NOUN
ftr-325	2001	30	above	above	ADP
ftr-325	2001	31	$	$	SYM
ftr-325	2001	32	15,000	15,000	NUM
ftr-325	2001	33	.	.	PUNCT
ftr-325	2002	1	15	15	NUM
ftr-325	2002	2	.	.	PUNCT
ftr-325	2003	1	it‘s	it‘s	NOUN
ftr-325	2003	2	tax	tax	NOUN
ftr-325	2003	3	-	-	PUNCT
ftr-325	2003	4	smart	smart	ADJ
ftr-325	2003	5	to	to	PART
ftr-325	2003	6	adopt	adopt	VERB
ftr-325	2003	7	rather	rather	ADV
ftr-325	2003	8	than	than	ADP
ftr-325	2003	9	to	to	PART
ftr-325	2003	10	procreate	procreate	VERB
ftr-325	2003	11	.	.	PUNCT
ftr-325	2004	1	the	the	DET
ftr-325	2004	2	taxpayer	taxpayer	NOUN
ftr-325	2004	3	relief	relief	NOUN
ftr-325	2004	4	(	(	PUNCT
ftr-325	2004	5	and	and	CCONJ
ftr-325	2004	6	not	not	PART
ftr-325	2004	7	so	so	ADV
ftr-325	2004	8	grand	grand	ADJ
ftr-325	2004	9	compromise	compromise	NOUN
ftr-325	2004	10	)	)	PUNCT
ftr-325	2004	11	tax	tax	NOUN
ftr-325	2004	12	act	act	NOUN
ftr-325	2004	13	extended	extend	VERB
ftr-325	2004	14	permanently	permanently	ADV
ftr-325	2004	15	the	the	DET
ftr-325	2004	16	egtrra	egtrra	ADJ
ftr-325	2004	17	code	code	NOUN
ftr-325	2004	18	§	§	PROPN
ftr-325	2004	19	23	23	NUM
ftr-325	2004	20	credit	credit	NOUN
ftr-325	2004	21	for	for	ADP
ftr-325	2004	22	adoption	adoption	NOUN
ftr-325	2004	23	expenses	expense	NOUN
ftr-325	2004	24	,	,	PUNCT
ftr-325	2004	25	but	but	CCONJ
ftr-325	2004	26	not	not	PART
ftr-325	2004	27	the	the	DET
ftr-325	2004	28	changes	change	NOUN
ftr-325	2004	29	in	in	ADP
ftr-325	2004	30	the	the	DET
ftr-325	2004	31	credit	credit	NOUN
ftr-325	2004	32	in	in	ADP
ftr-325	2004	33	the	the	DET
ftr-325	2004	34	patient	patient	NOUN
ftr-325	2004	35	protection	protection	NOUN
ftr-325	2004	36	and	and	CCONJ
ftr-325	2004	37	affordable	affordable	ADJ
ftr-325	2004	38	health	health	PROPN
ftr-325	2004	39	care	care	PROPN
ftr-325	2004	40	act	act	PROPN
ftr-325	2004	41	.	.	PUNCT
ftr-325	2005	1	as	as	ADP
ftr-325	2005	2	a	a	DET
ftr-325	2005	3	result	result	NOUN
ftr-325	2005	4	:	:	PUNCT
ftr-325	2005	5	(	(	PUNCT
ftr-325	2005	6	1	1	X
ftr-325	2005	7	)	)	PUNCT
ftr-325	2005	8	the	the	DET
ftr-325	2005	9	maximum	maximum	ADJ
ftr-325	2005	10	per	per	ADP
ftr-325	2005	11	-	-	PUNCT
ftr-325	2005	12	child	child	NOUN
ftr-325	2005	13	credit	credit	NOUN
ftr-325	2005	14	is	be	AUX
ftr-325	2005	15	$	$	SYM
ftr-325	2005	16	10,000	10,000	NUM
ftr-325	2005	17	(	(	PUNCT
ftr-325	2005	18	inflation	inflation	NOUN
ftr-325	2005	19	2013	2013	NUM
ftr-325	2005	20	]	]	PUNCT
ftr-325	2005	21	recent	recent	ADJ
ftr-325	2005	22	developments	development	NOUN
ftr-325	2005	23	in	in	ADP
ftr-325	2005	24	federal	federal	ADJ
ftr-325	2005	25	income	income	NOUN
ftr-325	2005	26	taxation	taxation	NOUN
ftr-325	2005	27	599	599	NUM
ftr-325	2005	28	adjusted	adjust	VERB
ftr-325	2005	29	)	)	PUNCT
ftr-325	2005	30	for	for	ADP
ftr-325	2005	31	all	all	DET
ftr-325	2005	32	adoptions	adoption	NOUN
ftr-325	2005	33	;	;	PUNCT
ftr-325	2005	34	(	(	PUNCT
ftr-325	2005	35	2	2	X
ftr-325	2005	36	)	)	PUNCT
ftr-325	2005	37	the	the	DET
ftr-325	2005	38	credit	credit	NOUN
ftr-325	2005	39	begins	begin	VERB
ftr-325	2005	40	to	to	PART
ftr-325	2005	41	phase	phase	NOUN
ftr-325	2005	42	-	-	PUNCT
ftr-325	2005	43	out	out	NOUN
ftr-325	2005	44	at	at	ADP
ftr-325	2005	45	a	a	DET
ftr-325	2005	46	modified	modified	ADJ
ftr-325	2005	47	agi	agi	NOUN
ftr-325	2005	48	of	of	ADP
ftr-325	2005	49	$	$	SYM
ftr-325	2005	50	150,000	150,000	NUM
ftr-325	2005	51	(	(	PUNCT
ftr-325	2005	52	inflation	inflation	NOUN
ftr-325	2005	53	adjusted	adjust	VERB
ftr-325	2005	54	)	)	PUNCT
ftr-325	2005	55	;	;	PUNCT
ftr-325	2005	56	(	(	PUNCT
ftr-325	2005	57	3	3	X
ftr-325	2005	58	)	)	PUNCT
ftr-325	2005	59	for	for	ADP
ftr-325	2005	60	special	special	ADJ
ftr-325	2005	61	needs	need	NOUN
ftr-325	2005	62	adoptions	adoption	NOUN
ftr-325	2005	63	,	,	PUNCT
ftr-325	2005	64	the	the	DET
ftr-325	2005	65	credit	credit	NOUN
ftr-325	2005	66	is	be	AUX
ftr-325	2005	67	$	$	SYM
ftr-325	2005	68	10,000	10,000	NUM
ftr-325	2005	69	regardless	regardless	ADV
ftr-325	2005	70	of	of	ADP
ftr-325	2005	71	actual	actual	ADJ
ftr-325	2005	72	expenses	expense	NOUN
ftr-325	2005	73	;	;	PUNCT
ftr-325	2005	74	and	and	CCONJ
ftr-325	2005	75	(	(	PUNCT
ftr-325	2005	76	4	4	X
ftr-325	2005	77	)	)	PUNCT
ftr-325	2005	78	the	the	DET
ftr-325	2005	79	credit	credit	NOUN
ftr-325	2005	80	is	be	AUX
ftr-325	2005	81	allowed	allow	VERB
ftr-325	2005	82	against	against	ADP
ftr-325	2005	83	the	the	DET
ftr-325	2005	84	amt	amt	PROPN
ftr-325	2005	85	.	.	PUNCT
ftr-325	2006	1	the	the	DET
ftr-325	2006	2	credit	credit	NOUN
ftr-325	2006	3	remains	remain	VERB
ftr-325	2006	4	nonrefundable	nonrefundable	ADJ
ftr-325	2006	5	.	.	PUNCT
ftr-325	2007	1	for	for	ADP
ftr-325	2007	2	2013	2013	NUM
ftr-325	2007	3	the	the	DET
ftr-325	2007	4	maximum	maximum	ADJ
ftr-325	2007	5	credit	credit	NOUN
ftr-325	2007	6	is	be	AUX
ftr-325	2007	7	expected	expect	VERB
ftr-325	2007	8	to	to	PART
ftr-325	2007	9	be	be	AUX
ftr-325	2007	10	approximately	approximately	ADV
ftr-325	2007	11	$	$	SYM
ftr-325	2007	12	12,770	12,770	NUM
ftr-325	2007	13	and	and	CCONJ
ftr-325	2007	14	the	the	DET
ftr-325	2007	15	phase	phase	NOUN
ftr-325	2007	16	-	-	PUNCT
ftr-325	2007	17	out	out	NOUN
ftr-325	2007	18	is	be	AUX
ftr-325	2007	19	expected	expect	VERB
ftr-325	2007	20	to	to	PART
ftr-325	2007	21	begin	begin	VERB
ftr-325	2007	22	at	at	ADP
ftr-325	2007	23	approximately	approximately	ADV
ftr-325	2007	24	$	$	SYM
ftr-325	2007	25	189,710	189,710	NUM
ftr-325	2007	26	,	,	PUNCT
ftr-325	2007	27	after	after	ADP
ftr-325	2007	28	inflation	inflation	NOUN
ftr-325	2007	29	adjustments	adjustment	NOUN
ftr-325	2007	30	.	.	PUNCT
ftr-325	2008	1	16	16	NUM
ftr-325	2008	2	.	.	PUNCT
ftr-325	2009	1	eitc	eitc	ADJ
ftr-325	2009	2	2001	2001	NUM
ftr-325	2009	3	simplification	simplification	NOUN
ftr-325	2009	4	and	and	CCONJ
ftr-325	2009	5	expansion	expansion	NOUN
ftr-325	2009	6	is	be	AUX
ftr-325	2009	7	made	make	VERB
ftr-325	2009	8	permanent	permanent	ADJ
ftr-325	2009	9	and	and	CCONJ
ftr-325	2009	10	2009	2009	NUM
ftr-325	2009	11	expansion	expansion	NOUN
ftr-325	2009	12	is	be	AUX
ftr-325	2009	13	extended	extend	VERB
ftr-325	2009	14	five	five	NUM
ftr-325	2009	15	years	year	NOUN
ftr-325	2009	16	.	.	PUNCT
ftr-325	2010	1	the	the	DET
ftr-325	2010	2	taxpayer	taxpayer	NOUN
ftr-325	2010	3	relief	relief	NOUN
ftr-325	2010	4	(	(	PUNCT
ftr-325	2010	5	and	and	CCONJ
ftr-325	2010	6	not	not	PART
ftr-325	2010	7	so	so	ADV
ftr-325	2010	8	grand	grand	ADJ
ftr-325	2010	9	compromise	compromise	NOUN
ftr-325	2010	10	)	)	PUNCT
ftr-325	2010	11	tax	tax	NOUN
ftr-325	2010	12	act	act	NOUN
ftr-325	2010	13	made	make	VERB
ftr-325	2010	14	permanent	permanent	ADJ
ftr-325	2010	15	the	the	DET
ftr-325	2010	16	2001	2001	NUM
ftr-325	2010	17	simplifying	simplifying	NOUN
ftr-325	2010	18	revisions	revision	NOUN
ftr-325	2010	19	to	to	ADP
ftr-325	2010	20	the	the	DET
ftr-325	2010	21	code	code	NOUN
ftr-325	2010	22	§	§	PROPN
ftr-325	2010	23	32	32	NUM
ftr-325	2010	24	earned	earn	VERB
ftr-325	2010	25	income	income	NOUN
ftr-325	2010	26	tax	tax	NOUN
ftr-325	2010	27	credit	credit	NOUN
ftr-325	2010	28	,	,	PUNCT
ftr-325	2010	29	as	as	SCONJ
ftr-325	2010	30	amended	amend	VERB
ftr-325	2010	31	by	by	ADP
ftr-325	2010	32	the	the	DET
ftr-325	2010	33	2003	2003	NUM
ftr-325	2010	34	jobs	job	NOUN
ftr-325	2010	35	and	and	CCONJ
ftr-325	2010	36	growth	growth	NOUN
ftr-325	2010	37	tax	tax	NOUN
ftr-325	2010	38	relief	relief	NOUN
ftr-325	2010	39	reconciliation	reconciliation	NOUN
ftr-325	2010	40	act	act	NOUN
ftr-325	2010	41	and	and	CCONJ
ftr-325	2010	42	the	the	DET
ftr-325	2010	43	2004	2004	NUM
ftr-325	2010	44	working	working	NOUN
ftr-325	2010	45	families	family	NOUN
ftr-325	2010	46	tax	tax	NOUN
ftr-325	2010	47	relief	relief	NOUN
ftr-325	2010	48	act	act	NOUN
ftr-325	2010	49	,	,	PUNCT
ftr-325	2010	50	and	and	CCONJ
ftr-325	2010	51	also	also	ADV
ftr-325	2010	52	extended	extend	VERB
ftr-325	2010	53	the	the	DET
ftr-325	2010	54	2009	2009	NUM
ftr-325	2010	55	increases	increase	NOUN
ftr-325	2010	56	in	in	ADP
ftr-325	2010	57	the	the	DET
ftr-325	2010	58	earned	earn	VERB
ftr-325	2010	59	income	income	NOUN
ftr-325	2010	60	credit	credit	NOUN
ftr-325	2010	61	for	for	ADP
ftr-325	2010	62	taxpayers	taxpayer	NOUN
ftr-325	2010	63	with	with	ADP
ftr-325	2010	64	three	three	NUM
ftr-325	2010	65	or	or	CCONJ
ftr-325	2010	66	more	more	ADJ
ftr-325	2010	67	qualifying	qualify	VERB
ftr-325	2010	68	children	child	NOUN
ftr-325	2010	69	through	through	ADP
ftr-325	2010	70	2017	2017	NUM
ftr-325	2010	71	.	.	PUNCT
ftr-325	2011	1	through	through	ADP
ftr-325	2011	2	2017	2017	NUM
ftr-325	2011	3	,	,	PUNCT
ftr-325	2011	4	the	the	DET
ftr-325	2011	5	phase	phase	NOUN
ftr-325	2011	6	-	-	PUNCT
ftr-325	2011	7	out	out	ADP
ftr-325	2011	8	threshold	threshold	NOUN
ftr-325	2011	9	for	for	ADP
ftr-325	2011	10	married	married	ADJ
ftr-325	2011	11	taxpayers	taxpayer	NOUN
ftr-325	2011	12	filing	file	VERB
ftr-325	2011	13	joint	joint	ADJ
ftr-325	2011	14	returns	return	NOUN
ftr-325	2011	15	will	will	AUX
ftr-325	2011	16	be	be	AUX
ftr-325	2011	17	$	$	SYM
ftr-325	2011	18	5,000	5,000	NUM
ftr-325	2011	19	(	(	PUNCT
ftr-325	2011	20	inflation	inflation	NOUN
ftr-325	2011	21	adjusted	adjust	VERB
ftr-325	2011	22	)	)	PUNCT
ftr-325	2011	23	higher	high	ADJ
ftr-325	2011	24	than	than	ADP
ftr-325	2011	25	for	for	ADP
ftr-325	2011	26	other	other	ADJ
ftr-325	2011	27	taxpayers	taxpayer	NOUN
ftr-325	2011	28	,	,	PUNCT
ftr-325	2011	29	and	and	CCONJ
ftr-325	2011	30	starting	start	VERB
ftr-325	2011	31	in	in	ADP
ftr-325	2011	32	2018	2018	NUM
ftr-325	2011	33	the	the	DET
ftr-325	2011	34	phase	phase	NOUN
ftr-325	2011	35	-	-	PUNCT
ftr-325	2011	36	out	out	ADP
ftr-325	2011	37	threshold	threshold	NOUN
ftr-325	2011	38	for	for	ADP
ftr-325	2011	39	married	married	ADJ
ftr-325	2011	40	taxpayers	taxpayer	NOUN
ftr-325	2011	41	filing	file	VERB
ftr-325	2011	42	joint	joint	ADJ
ftr-325	2011	43	returns	return	NOUN
ftr-325	2011	44	will	will	AUX
ftr-325	2011	45	be	be	AUX
ftr-325	2011	46	$	$	SYM
ftr-325	2011	47	5,000	5,000	NUM
ftr-325	2011	48	(	(	PUNCT
ftr-325	2011	49	inflation	inflation	NOUN
ftr-325	2011	50	adjusted	adjust	VERB
ftr-325	2011	51	)	)	PUNCT
ftr-325	2011	52	higher	high	ADJ
ftr-325	2011	53	than	than	ADP
ftr-325	2011	54	for	for	ADP
ftr-325	2011	55	other	other	ADJ
ftr-325	2011	56	taxpayers	taxpayer	NOUN
ftr-325	2011	57	.	.	PUNCT
ftr-325	2012	1	e.	e.	PROPN
ftr-325	2012	2	divorce	divorce	PROPN
ftr-325	2012	3	tax	tax	NOUN
ftr-325	2012	4	issues	issue	NOUN
ftr-325	2012	5	1	1	NUM
ftr-325	2012	6	.	.	PUNCT
ftr-325	2013	1	the	the	DET
ftr-325	2013	2	test	test	NOUN
ftr-325	2013	3	for	for	ADP
ftr-325	2013	4	whether	whether	SCONJ
ftr-325	2013	5	it‘s	it‘s	NOUN
ftr-325	2013	6	―alimony‖	―alimony‖	PROPN
ftr-325	2013	7	is	be	AUX
ftr-325	2013	8	objective	objective	ADJ
ftr-325	2013	9	,	,	PUNCT
ftr-325	2013	10	not	not	PART
ftr-325	2013	11	subjective	subjective	ADJ
ftr-325	2013	12	.	.	PUNCT
ftr-325	2014	1	rood	rood	PROPN
ftr-325	2014	2	v.	v.	PROPN
ftr-325	2014	3	commissioner	commissioner	PROPN
ftr-325	2014	4	,	,	PUNCT
ftr-325	2014	5	t.c	t.c	PROPN
ftr-325	2014	6	.	.	PROPN
ftr-325	2014	7	memo	memo	NOUN
ftr-325	2014	8	.	.	PUNCT
ftr-325	2015	1	2012	2012	NUM
ftr-325	2015	2	-	-	SYM
ftr-325	2015	3	122	122	NUM
ftr-325	2015	4	(	(	PUNCT
ftr-325	2015	5	4/25/12	4/25/12	NUM
ftr-325	2015	6	)	)	PUNCT
ftr-325	2015	7	.	.	PUNCT
ftr-325	2016	1	the	the	DET
ftr-325	2016	2	taxpayer	taxpayer	NOUN
ftr-325	2016	3	was	be	AUX
ftr-325	2016	4	obligated	obligate	VERB
ftr-325	2016	5	under	under	ADP
ftr-325	2016	6	florida	florida	PROPN
ftr-325	2016	7	law	law	NOUN
ftr-325	2016	8	to	to	PART
ftr-325	2016	9	pay	pay	VERB
ftr-325	2016	10	his	his	PRON
ftr-325	2016	11	former	former	ADJ
ftr-325	2016	12	spouse	spouse	NOUN
ftr-325	2016	13	a	a	DET
ftr-325	2016	14	―lump	―lump	NOUN
ftr-325	2016	15	sum	sum	NOUN
ftr-325	2016	16	alimony‖	alimony‖	NOUN
ftr-325	2016	17	award	award	NOUN
ftr-325	2016	18	of	of	ADP
ftr-325	2016	19	$	$	SYM
ftr-325	2016	20	300,000	300,000	NUM
ftr-325	2016	21	payable	payable	ADJ
ftr-325	2016	22	over	over	ADP
ftr-325	2016	23	60	60	NUM
ftr-325	2016	24	months	month	NOUN
ftr-325	2016	25	in	in	ADP
ftr-325	2016	26	$	$	SYM
ftr-325	2016	27	5,000	5,000	NUM
ftr-325	2016	28	payments	payment	NOUN
ftr-325	2016	29	.	.	PUNCT
ftr-325	2017	1	the	the	DET
ftr-325	2017	2	tax	tax	NOUN
ftr-325	2017	3	court	court	NOUN
ftr-325	2017	4	(	(	PUNCT
ftr-325	2017	5	judge	judge	NOUN
ftr-325	2017	6	goeke	goeke	ADJ
ftr-325	2017	7	)	)	PUNCT
ftr-325	2017	8	held	hold	VERB
ftr-325	2017	9	that	that	SCONJ
ftr-325	2017	10	the	the	DET
ftr-325	2017	11	payments	payment	NOUN
ftr-325	2017	12	were	be	AUX
ftr-325	2017	13	not	not	PART
ftr-325	2017	14	deductible	deductible	ADJ
ftr-325	2017	15	as	as	ADP
ftr-325	2017	16	―alimony‖	―alimony‖	NOUN
ftr-325	2017	17	because	because	SCONJ
ftr-325	2017	18	under	under	ADP
ftr-325	2017	19	florida	florida	PROPN
ftr-325	2017	20	law	law	NOUN
ftr-325	2017	21	the	the	DET
ftr-325	2017	22	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2017	23	obligation	obligation	NOUN
ftr-325	2017	24	did	do	AUX
ftr-325	2017	25	not	not	PART
ftr-325	2017	26	terminate	terminate	VERB
ftr-325	2017	27	upon	upon	SCONJ
ftr-325	2017	28	his	his	PRON
ftr-325	2017	29	former	former	ADJ
ftr-325	2017	30	wife‘s	wife‘s	NOUN
ftr-325	2017	31	death	death	NOUN
ftr-325	2017	32	.	.	PUNCT
ftr-325	2018	1	the	the	DET
ftr-325	2018	2	court	court	NOUN
ftr-325	2018	3	declined	decline	VERB
ftr-325	2018	4	to	to	PART
ftr-325	2018	5	consider	consider	VERB
ftr-325	2018	6	extrinsic	extrinsic	ADJ
ftr-325	2018	7	evidence	evidence	NOUN
ftr-325	2018	8	in	in	ADP
ftr-325	2018	9	determining	determine	VERB
ftr-325	2018	10	the	the	DET
ftr-325	2018	11	nature	nature	NOUN
ftr-325	2018	12	of	of	ADP
ftr-325	2018	13	the	the	DET
ftr-325	2018	14	payments	payment	NOUN
ftr-325	2018	15	:	:	PUNCT
ftr-325	2018	16	―the	―the	DET
ftr-325	2018	17	intent	intent	NOUN
ftr-325	2018	18	of	of	ADP
ftr-325	2018	19	the	the	DET
ftr-325	2018	20	parties	party	NOUN
ftr-325	2018	21	is	be	AUX
ftr-325	2018	22	irrelevant	irrelevant	ADJ
ftr-325	2018	23	in	in	ADP
ftr-325	2018	24	determining	determine	VERB
ftr-325	2018	25	whether	whether	SCONJ
ftr-325	2018	26	such	such	DET
ftr-325	2018	27	an	an	DET
ftr-325	2018	28	obligation	obligation	NOUN
ftr-325	2018	29	would	would	AUX
ftr-325	2018	30	terminate	terminate	VERB
ftr-325	2018	31	at	at	ADP
ftr-325	2018	32	death.‖	death.‖	NOUN
ftr-325	2018	33	even	even	ADV
ftr-325	2018	34	though	though	SCONJ
ftr-325	2018	35	the	the	DET
ftr-325	2018	36	purpose	purpose	NOUN
ftr-325	2018	37	of	of	ADP
ftr-325	2018	38	the	the	DET
ftr-325	2018	39	requirement	requirement	NOUN
ftr-325	2018	40	of	of	ADP
ftr-325	2018	41	§	§	PROPN
ftr-325	2018	42	71(b)(1)(d	71(b)(1)(d	NOUN
ftr-325	2018	43	)	)	PUNCT
ftr-325	2018	44	that	that	SCONJ
ftr-325	2018	45	the	the	DET
ftr-325	2018	46	payment	payment	NOUN
ftr-325	2018	47	terminate	terminate	NOUN
ftr-325	2018	48	upon	upon	SCONJ
ftr-325	2018	49	death	death	NOUN
ftr-325	2018	50	is	be	AUX
ftr-325	2018	51	to	to	PART
ftr-325	2018	52	prevent	prevent	VERB
ftr-325	2018	53	deductions	deduction	NOUN
ftr-325	2018	54	of	of	ADP
ftr-325	2018	55	amounts	amount	NOUN
ftr-325	2018	56	that	that	PRON
ftr-325	2018	57	are	be	AUX
ftr-325	2018	58	attributable	attributable	ADJ
ftr-325	2018	59	to	to	ADP
ftr-325	2018	60	support	support	NOUN
ftr-325	2018	61	of	of	ADP
ftr-325	2018	62	the	the	DET
ftr-325	2018	63	payee	payee	NOUN
ftr-325	2018	64	,	,	PUNCT
ftr-325	2018	65	the	the	DET
ftr-325	2018	66	relevant	relevant	ADJ
ftr-325	2018	67	inquiry	inquiry	NOUN
ftr-325	2018	68	is	be	AUX
ftr-325	2018	69	entirely	entirely	ADV
ftr-325	2018	70	objective	objective	ADJ
ftr-325	2018	71	;	;	PUNCT
ftr-325	2018	72	the	the	DET
ftr-325	2018	73	intent	intent	NOUN
ftr-325	2018	74	of	of	ADP
ftr-325	2018	75	the	the	DET
ftr-325	2018	76	parties	party	NOUN
ftr-325	2018	77	regarding	regard	VERB
ftr-325	2018	78	the	the	DET
ftr-325	2018	79	purpose	purpose	NOUN
ftr-325	2018	80	of	of	ADP
ftr-325	2018	81	the	the	DET
ftr-325	2018	82	payments	payment	NOUN
ftr-325	2018	83	is	be	AUX
ftr-325	2018	84	irrelevant	irrelevant	ADJ
ftr-325	2018	85	.	.	PUNCT
ftr-325	2019	1	2	2	X
ftr-325	2019	2	.	.	X
ftr-325	2019	3	a	a	DET
ftr-325	2019	4	qdro	qdro	NOUN
ftr-325	2019	5	can‘t	can‘t	AUX
ftr-325	2019	6	lend	lend	VERB
ftr-325	2019	7	tax	tax	NOUN
ftr-325	2019	8	-	-	PUNCT
ftr-325	2019	9	free	free	ADJ
ftr-325	2019	10	disability	disability	NOUN
ftr-325	2019	11	payment	payment	NOUN
ftr-325	2019	12	status	status	NOUN
ftr-325	2019	13	to	to	ADP
ftr-325	2019	14	a	a	DET
ftr-325	2019	15	substitute	substitute	NOUN
ftr-325	2019	16	payee	payee	NOUN
ftr-325	2019	17	.	.	PUNCT
ftr-325	2020	1	fernandez	fernandez	PROPN
ftr-325	2020	2	v.	v.	PROPN
ftr-325	2020	3	commissioner	commissioner	PROPN
ftr-325	2020	4	,	,	PUNCT
ftr-325	2020	5	138	138	NUM
ftr-325	2020	6	t.c	t.c	PROPN
ftr-325	2020	7	.	.	PUNCT
ftr-325	2021	1	no	no	INTJ
ftr-325	2021	2	.	.	NOUN
ftr-325	2021	3	20	20	NUM
ftr-325	2021	4	(	(	PUNCT
ftr-325	2021	5	5/14/12	5/14/12	NUM
ftr-325	2021	6	)	)	PUNCT
ftr-325	2021	7	.	.	PUNCT
ftr-325	2022	1	the	the	DET
ftr-325	2022	2	tax	tax	NOUN
ftr-325	2022	3	court	court	NOUN
ftr-325	2022	4	(	(	PUNCT
ftr-325	2022	5	judge	judge	PROPN
ftr-325	2022	6	wherry	wherry	PROPN
ftr-325	2022	7	)	)	PUNCT
ftr-325	2022	8	held	hold	VERB
ftr-325	2022	9	that	that	SCONJ
ftr-325	2022	10	§	§	PROPN
ftr-325	2022	11	104(a)(1	104(a)(1	NUM
ftr-325	2022	12	)	)	PUNCT
ftr-325	2022	13	does	do	AUX
ftr-325	2022	14	not	not	PART
ftr-325	2022	15	apply	apply	VERB
ftr-325	2022	16	to	to	PART
ftr-325	2022	17	exclude	exclude	VERB
ftr-325	2022	18	disability	disability	NOUN
ftr-325	2022	19	payments	payment	NOUN
ftr-325	2022	20	paid	pay	VERB
ftr-325	2022	21	to	to	ADP
ftr-325	2022	22	the	the	DET
ftr-325	2022	23	disabled	disabled	ADJ
ftr-325	2022	24	worker‘s	worker‘s	PRON
ftr-325	2022	25	former	former	ADJ
ftr-325	2022	26	spouse	spouse	NOUN
ftr-325	2022	27	pursuant	pursuant	NOUN
ftr-325	2022	28	to	to	ADP
ftr-325	2022	29	a	a	DET
ftr-325	2022	30	§	§	ADJ
ftr-325	2022	31	414(p	414(p	PROPN
ftr-325	2022	32	)	)	PUNCT
ftr-325	2022	33	qualified	qualified	ADJ
ftr-325	2022	34	domestic	domestic	ADJ
ftr-325	2022	35	relations	relation	NOUN
ftr-325	2022	36	order	order	NOUN
ftr-325	2022	37	(	(	PUNCT
ftr-325	2022	38	qdro	qdro	NOUN
ftr-325	2022	39	)	)	PUNCT
ftr-325	2022	40	.	.	PUNCT
ftr-325	2023	1	section	section	PROPN
ftr-325	2023	2	402(a	402(a	NOUN
ftr-325	2023	3	)	)	PUNCT
ftr-325	2023	4	provides	provide	VERB
ftr-325	2023	5	that	that	SCONJ
ftr-325	2023	6	amounts	amount	NOUN
ftr-325	2023	7	distributed	distribute	VERB
ftr-325	2023	8	from	from	ADP
ftr-325	2023	9	employee	employee	NOUN
ftr-325	2023	10	trusts	trust	NOUN
ftr-325	2023	11	are	be	AUX
ftr-325	2023	12	taxable	taxable	ADJ
ftr-325	2023	13	to	to	ADP
ftr-325	2023	14	the	the	DET
ftr-325	2023	15	distributee	distributee	NOUN
ftr-325	2023	16	―except	―except	NOUN
ftr-325	2023	17	as	as	ADP
ftr-325	2023	18	600	600	NUM
ftr-325	2023	19	florida	florida	PROPN
ftr-325	2023	20	tax	tax	NOUN
ftr-325	2023	21	review	review	NOUN
ftr-325	2024	1	[	[	X
ftr-325	2024	2	vol	vol	NOUN
ftr-325	2024	3	.	.	PUNCT
ftr-325	2024	4	13:10	13:10	NUM
ftr-325	2024	5	otherwise	otherwise	ADV
ftr-325	2024	6	provided	provide	VERB
ftr-325	2024	7	in	in	ADP
ftr-325	2024	8	this	this	DET
ftr-325	2024	9	section‖	section‖	NOUN
ftr-325	2024	10	,	,	PUNCT
ftr-325	2024	11	and	and	CCONJ
ftr-325	2024	12	section	section	NOUN
ftr-325	2024	13	72	72	NUM
ftr-325	2024	14	provides	provide	VERB
ftr-325	2024	15	that	that	PRON
ftr-325	2024	16	―except	―except	PUNCT
ftr-325	2024	17	as	as	ADV
ftr-325	2024	18	otherwise	otherwise	ADV
ftr-325	2024	19	provided	provide	VERB
ftr-325	2024	20	in	in	ADP
ftr-325	2024	21	this	this	DET
ftr-325	2024	22	chapter	chapter	NOUN
ftr-325	2024	23	gross	gross	ADJ
ftr-325	2024	24	income	income	NOUN
ftr-325	2024	25	includes	include	VERB
ftr-325	2024	26	any	any	DET
ftr-325	2024	27	amount	amount	NOUN
ftr-325	2024	28	received	receive	VERB
ftr-325	2024	29	as	as	ADP
ftr-325	2024	30	an	an	DET
ftr-325	2024	31	annuity	annuity	NOUN
ftr-325	2024	32	*	*	PUNCT
ftr-325	2024	33	*	*	PUNCT
ftr-325	2024	34	*	*	PUNCT
ftr-325	2024	35	under	under	ADP
ftr-325	2024	36	an	an	DET
ftr-325	2024	37	*	*	PUNCT
ftr-325	2024	38	*	*	PUNCT
ftr-325	2024	39	*	*	NOUN
ftr-325	2024	40	endowment	endowment	NOUN
ftr-325	2024	41	,	,	PUNCT
ftr-325	2024	42	or	or	CCONJ
ftr-325	2024	43	life	life	NOUN
ftr-325	2024	44	insurance	insurance	NOUN
ftr-325	2024	45	contract.‖	contract.‖	NOUN
ftr-325	2024	46	nowhere	nowhere	ADV
ftr-325	2024	47	in	in	ADP
ftr-325	2024	48	section	section	NOUN
ftr-325	2024	49	402(a	402(a	NOUN
ftr-325	2024	50	)	)	PUNCT
ftr-325	2024	51	or	or	CCONJ
ftr-325	2024	52	section	section	NOUN
ftr-325	2024	53	72	72	NUM
ftr-325	2024	54	is	be	AUX
ftr-325	2024	55	section	section	NOUN
ftr-325	2024	56	104(a	104(a	PROPN
ftr-325	2024	57	)	)	PUNCT
ftr-325	2024	58	mentioned	mention	VERB
ftr-325	2024	59	.	.	PUNCT
ftr-325	2025	1	section	section	NOUN
ftr-325	2025	2	402(e)(1)(a	402(e)(1)(a	PROPN
ftr-325	2025	3	)	)	PUNCT
ftr-325	2025	4	explicitly	explicitly	ADV
ftr-325	2025	5	provides	provide	VERB
ftr-325	2025	6	:	:	PUNCT
ftr-325	2026	1	―for	―for	ADP
ftr-325	2026	2	purposes	purpose	NOUN
ftr-325	2026	3	of	of	ADP
ftr-325	2026	4	subsection	subsection	NOUN
ftr-325	2026	5	(	(	PUNCT
ftr-325	2026	6	a	a	NOUN
ftr-325	2026	7	)	)	PUNCT
ftr-325	2027	1	[	[	X
ftr-325	2027	2	of	of	ADP
ftr-325	2027	3	section	section	NOUN
ftr-325	2027	4	402	402	NUM
ftr-325	2027	5	]	]	PUNCT
ftr-325	2027	6	and	and	CCONJ
ftr-325	2027	7	section	section	NOUN
ftr-325	2027	8	72	72	NUM
ftr-325	2027	9	,	,	PUNCT
ftr-325	2027	10	an	an	DET
ftr-325	2027	11	alternate	alternate	ADJ
ftr-325	2027	12	payee	payee	NOUN
ftr-325	2027	13	who	who	PRON
ftr-325	2027	14	is	be	AUX
ftr-325	2027	15	the	the	DET
ftr-325	2027	16	spouse	spouse	NOUN
ftr-325	2027	17	or	or	CCONJ
ftr-325	2027	18	former	former	ADJ
ftr-325	2027	19	spouse	spouse	NOUN
ftr-325	2027	20	of	of	ADP
ftr-325	2027	21	the	the	DET
ftr-325	2027	22	participant	participant	NOUN
ftr-325	2027	23	shall	shall	AUX
ftr-325	2027	24	be	be	AUX
ftr-325	2027	25	treated	treat	VERB
ftr-325	2027	26	as	as	ADP
ftr-325	2027	27	the	the	DET
ftr-325	2027	28	distributee	distributee	NOUN
ftr-325	2027	29	of	of	ADP
ftr-325	2027	30	any	any	DET
ftr-325	2027	31	distribution	distribution	NOUN
ftr-325	2027	32	or	or	CCONJ
ftr-325	2027	33	payment	payment	NOUN
ftr-325	2027	34	made	make	VERB
ftr-325	2027	35	to	to	ADP
ftr-325	2027	36	the	the	DET
ftr-325	2027	37	alternate	alternate	ADJ
ftr-325	2027	38	payee	payee	NOUN
ftr-325	2027	39	under	under	ADP
ftr-325	2027	40	a	a	DET
ftr-325	2027	41	qualified	qualified	ADJ
ftr-325	2027	42	domestic	domestic	ADJ
ftr-325	2027	43	relations	relation	NOUN
ftr-325	2027	44	order.‖	order.‖	NOUN
ftr-325	2027	45	if	if	SCONJ
ftr-325	2027	46	congress	congress	PROPN
ftr-325	2027	47	had	have	AUX
ftr-325	2027	48	included	include	VERB
ftr-325	2027	49	section	section	NOUN
ftr-325	2027	50	104	104	NUM
ftr-325	2027	51	in	in	ADP
ftr-325	2027	52	this	this	DET
ftr-325	2027	53	portion	portion	NOUN
ftr-325	2027	54	of	of	ADP
ftr-325	2027	55	the	the	DET
ftr-325	2027	56	statute	statute	NOUN
ftr-325	2027	57	,	,	PUNCT
ftr-325	2027	58	the	the	DET
ftr-325	2027	59	result	result	NOUN
ftr-325	2027	60	in	in	ADP
ftr-325	2027	61	this	this	DET
ftr-325	2027	62	case	case	NOUN
ftr-325	2027	63	might	might	AUX
ftr-325	2027	64	be	be	AUX
ftr-325	2027	65	different	different	ADJ
ftr-325	2027	66	.	.	PUNCT
ftr-325	2028	1	however	however	ADV
ftr-325	2028	2	,	,	PUNCT
ftr-325	2028	3	without	without	ADP
ftr-325	2028	4	congressional	congressional	ADJ
ftr-325	2028	5	approval	approval	NOUN
ftr-325	2028	6	we	we	PRON
ftr-325	2028	7	decline	decline	VERB
ftr-325	2028	8	to	to	PART
ftr-325	2028	9	expand	expand	VERB
ftr-325	2028	10	the	the	DET
ftr-325	2028	11	reach	reach	NOUN
ftr-325	2028	12	of	of	ADP
ftr-325	2028	13	section	section	NOUN
ftr-325	2028	14	402(e)(1)(a	402(e)(1)(a	NUM
ftr-325	2028	15	)	)	PUNCT
ftr-325	2028	16	beyond	beyond	ADP
ftr-325	2028	17	the	the	DET
ftr-325	2028	18	sections	section	NOUN
ftr-325	2028	19	specifically	specifically	ADV
ftr-325	2028	20	referred	refer	VERB
ftr-325	2028	21	to	to	ADP
ftr-325	2028	22	in	in	ADP
ftr-325	2028	23	its	its	PRON
ftr-325	2028	24	text	text	NOUN
ftr-325	2028	25	.	.	PUNCT
ftr-325	2029	1	3	3	X
ftr-325	2029	2	.	.	X
ftr-325	2029	3	counting	count	VERB
ftr-325	2029	4	to	to	ADP
ftr-325	2029	5	six	six	NUM
ftr-325	2029	6	distinguishes	distinguish	VERB
ftr-325	2029	7	child	child	NOUN
ftr-325	2029	8	support	support	NOUN
ftr-325	2029	9	from	from	ADP
ftr-325	2029	10	alimony	alimony	NOUN
ftr-325	2029	11	.	.	PUNCT
ftr-325	2030	1	schilling	schille	VERB
ftr-325	2030	2	v.	v.	ADP
ftr-325	2030	3	commissioner	commissioner	PROPN
ftr-325	2030	4	,	,	PUNCT
ftr-325	2030	5	t.c	t.c	PROPN
ftr-325	2030	6	.	.	PROPN
ftr-325	2030	7	memo	memo	NOUN
ftr-325	2030	8	.	.	PUNCT
ftr-325	2031	1	2012	2012	NUM
ftr-325	2031	2	-	-	SYM
ftr-325	2031	3	256	256	NUM
ftr-325	2031	4	(	(	PUNCT
ftr-325	2031	5	9/5/12	9/5/12	NUM
ftr-325	2031	6	)	)	PUNCT
ftr-325	2031	7	.	.	PUNCT
ftr-325	2032	1	the	the	DET
ftr-325	2032	2	tax	tax	NOUN
ftr-325	2032	3	court	court	NOUN
ftr-325	2032	4	(	(	PUNCT
ftr-325	2032	5	judge	judge	NOUN
ftr-325	2032	6	swift	swift	NOUN
ftr-325	2032	7	)	)	PUNCT
ftr-325	2032	8	applied	apply	VERB
ftr-325	2032	9	§	§	PROPN
ftr-325	2032	10	71(c	71(c	PROPN
ftr-325	2032	11	)	)	PUNCT
ftr-325	2032	12	and	and	CCONJ
ftr-325	2032	13	temp	temp	NOUN
ftr-325	2032	14	.	.	PUNCT
ftr-325	2033	1	reg	reg	NOUN
ftr-325	2033	2	.	.	PUNCT
ftr-325	2034	1	§	§	PROPN
ftr-325	2034	2	1.71	1.71	NUM
ftr-325	2034	3	-	-	PUNCT
ftr-325	2034	4	1t(c	1t(c	NUM
ftr-325	2034	5	)	)	PUNCT
ftr-325	2034	6	,	,	PUNCT
ftr-325	2034	7	q&a	q&a	PROPN
ftr-325	2034	8	18	18	NUM
ftr-325	2034	9	,	,	PUNCT
ftr-325	2034	10	to	to	PART
ftr-325	2034	11	hold	hold	VERB
ftr-325	2034	12	that	that	SCONJ
ftr-325	2034	13	the	the	DET
ftr-325	2034	14	amount	amount	NOUN
ftr-325	2034	15	by	by	ADP
ftr-325	2034	16	which	which	PRON
ftr-325	2034	17	payments	payment	NOUN
ftr-325	2034	18	received	receive	VERB
ftr-325	2034	19	pursuant	pursuant	ADV
ftr-325	2034	20	to	to	ADP
ftr-325	2034	21	a	a	DET
ftr-325	2034	22	divorce	divorce	NOUN
ftr-325	2034	23	decree	decree	NOUN
ftr-325	2034	24	were	be	AUX
ftr-325	2034	25	reduced	reduce	VERB
ftr-325	2034	26	on	on	ADP
ftr-325	2034	27	dates	date	NOUN
ftr-325	2034	28	that	that	PRON
ftr-325	2034	29	corresponded	correspond	VERB
ftr-325	2034	30	to	to	ADP
ftr-325	2034	31	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2034	32	children	child	NOUN
ftr-325	2034	33	attaining	attain	VERB
ftr-325	2034	34	age	age	NOUN
ftr-325	2034	35	18	18	NUM
ftr-325	2034	36	or	or	CCONJ
ftr-325	2034	37	starting	start	VERB
ftr-325	2034	38	college	college	NOUN
ftr-325	2034	39	were	be	AUX
ftr-325	2034	40	child	child	NOUN
ftr-325	2034	41	support	support	NOUN
ftr-325	2034	42	.	.	PUNCT
ftr-325	2035	1	however	however	ADV
ftr-325	2035	2	,	,	PUNCT
ftr-325	2035	3	an	an	DET
ftr-325	2035	4	amount	amount	NOUN
ftr-325	2035	5	by	by	ADP
ftr-325	2035	6	which	which	PRON
ftr-325	2035	7	payments	payment	NOUN
ftr-325	2035	8	were	be	AUX
ftr-325	2035	9	reduced	reduce	VERB
ftr-325	2035	10	to	to	ADP
ftr-325	2035	11	zero	zero	NUM
ftr-325	2035	12	on	on	ADP
ftr-325	2035	13	a	a	DET
ftr-325	2035	14	fourth	fourth	ADJ
ftr-325	2035	15	date	date	NOUN
ftr-325	2035	16	,	,	PUNCT
ftr-325	2035	17	in	in	ADP
ftr-325	2035	18	the	the	DET
ftr-325	2035	19	sixth	sixth	ADJ
ftr-325	2035	20	post	post	ADJ
ftr-325	2035	21	-	-	ADJ
ftr-325	2035	22	separation	separation	NOUN
ftr-325	2035	23	year	year	NOUN
ftr-325	2035	24	was	be	AUX
ftr-325	2035	25	treated	treat	VERB
ftr-325	2035	26	as	as	ADP
ftr-325	2035	27	alimony	alimony	NOUN
ftr-325	2035	28	.	.	PUNCT
ftr-325	2036	1	although	although	SCONJ
ftr-325	2036	2	the	the	DET
ftr-325	2036	3	complete	complete	ADJ
ftr-325	2036	4	termination	termination	NOUN
ftr-325	2036	5	of	of	ADP
ftr-325	2036	6	payments	payment	NOUN
ftr-325	2036	7	occurred	occur	VERB
ftr-325	2036	8	within	within	ADP
ftr-325	2036	9	six	six	NUM
ftr-325	2036	10	months	month	NOUN
ftr-325	2036	11	of	of	ADP
ftr-325	2036	12	one	one	NUM
ftr-325	2036	13	child‘s	child‘s	PROPN
ftr-325	2036	14	twentyfirst	twentyfirst	NOUN
ftr-325	2036	15	birthday	birthday	NOUN
ftr-325	2036	16	,	,	PUNCT
ftr-325	2036	17	which	which	PRON
ftr-325	2036	18	ordinarily	ordinarily	ADV
ftr-325	2036	19	would	would	AUX
ftr-325	2036	20	be	be	AUX
ftr-325	2036	21	treated	treat	VERB
ftr-325	2036	22	as	as	ADP
ftr-325	2036	23	related	relate	VERB
ftr-325	2036	24	to	to	ADP
ftr-325	2036	25	a	a	DET
ftr-325	2036	26	contingency	contingency	NOUN
ftr-325	2036	27	relating	relate	VERB
ftr-325	2036	28	to	to	ADP
ftr-325	2036	29	a	a	DET
ftr-325	2036	30	child	child	NOUN
ftr-325	2036	31	under	under	ADP
ftr-325	2036	32	§	§	PROPN
ftr-325	2036	33	71(c)(2)(b	71(c)(2)(b	NUM
ftr-325	2036	34	)	)	PUNCT
ftr-325	2036	35	,	,	PUNCT
ftr-325	2036	36	temp	temp	NOUN
ftr-325	2036	37	.	.	PUNCT
ftr-325	2037	1	reg	reg	NOUN
ftr-325	2037	2	.	.	PUNCT
ftr-325	2038	1	§	§	PROPN
ftr-325	2038	2	1.71	1.71	NUM
ftr-325	2038	3	-	-	PUNCT
ftr-325	2038	4	1t(c	1t(c	NUM
ftr-325	2038	5	)	)	PUNCT
ftr-325	2039	1	,	,	PUNCT
ftr-325	2039	2	q&a	q&a	PROPN
ftr-325	2039	3	18	18	NUM
ftr-325	2039	4	,	,	PUNCT
ftr-325	2039	5	expressly	expressly	ADV
ftr-325	2039	6	provides	provide	VERB
ftr-325	2039	7	that	that	DET
ftr-325	2039	8	complete	complete	ADJ
ftr-325	2039	9	cessation	cessation	NOUN
ftr-325	2039	10	of	of	ADP
ftr-325	2039	11	support	support	NOUN
ftr-325	2039	12	payments	payment	NOUN
ftr-325	2039	13	during	during	ADP
ftr-325	2039	14	the	the	DET
ftr-325	2039	15	sixth	sixth	ADJ
ftr-325	2039	16	post	post	ADJ
ftr-325	2039	17	-	-	ADJ
ftr-325	2039	18	separation	separation	NOUN
ftr-325	2039	19	year	year	NOUN
ftr-325	2039	20	does	do	AUX
ftr-325	2039	21	not	not	PART
ftr-325	2039	22	qualify	qualify	VERB
ftr-325	2039	23	as	as	ADP
ftr-325	2039	24	a	a	DET
ftr-325	2039	25	contingency	contingency	NOUN
ftr-325	2039	26	relating	relate	VERB
ftr-325	2039	27	to	to	ADP
ftr-325	2039	28	a	a	DET
ftr-325	2039	29	child	child	NOUN
ftr-325	2039	30	.	.	PUNCT
ftr-325	2040	1	f.	f.	PROPN
ftr-325	2040	2	education	education	PROPN
ftr-325	2040	3	1	1	X
ftr-325	2040	4	.	.	PUNCT
ftr-325	2041	1	congress	congress	PROPN
ftr-325	2041	2	encourages	encourage	VERB
ftr-325	2041	3	universities	university	NOUN
ftr-325	2041	4	to	to	PART
ftr-325	2041	5	raise	raise	VERB
ftr-325	2041	6	tuition	tuition	NOUN
ftr-325	2041	7	even	even	ADV
ftr-325	2041	8	more	more	ADV
ftr-325	2041	9	in	in	ADP
ftr-325	2041	10	the	the	DET
ftr-325	2041	11	next	next	ADJ
ftr-325	2041	12	five	five	NUM
ftr-325	2041	13	years	year	NOUN
ftr-325	2041	14	.	.	PUNCT
ftr-325	2042	1	the	the	DET
ftr-325	2042	2	taxpayer	taxpayer	NOUN
ftr-325	2042	3	relief	relief	NOUN
ftr-325	2042	4	(	(	PUNCT
ftr-325	2042	5	and	and	CCONJ
ftr-325	2042	6	not	not	PART
ftr-325	2042	7	so	so	ADV
ftr-325	2042	8	grand	grand	ADJ
ftr-325	2042	9	compromise	compromise	NOUN
ftr-325	2042	10	)	)	PUNCT
ftr-325	2042	11	tax	tax	NOUN
ftr-325	2042	12	act	act	NOUN
ftr-325	2042	13	extended	extend	VERB
ftr-325	2042	14	the	the	DET
ftr-325	2042	15	2009	2009	NUM
ftr-325	2042	16	expansion	expansion	NOUN
ftr-325	2042	17	of	of	ADP
ftr-325	2042	18	the	the	DET
ftr-325	2042	19	code	code	NOUN
ftr-325	2042	20	§	§	PROPN
ftr-325	2042	21	25a	25a	NUM
ftr-325	2042	22	american	american	ADJ
ftr-325	2042	23	opportunity	opportunity	NOUN
ftr-325	2042	24	tax	tax	NOUN
ftr-325	2042	25	credit	credit	NOUN
ftr-325	2042	26	(	(	PUNCT
ftr-325	2042	27	formerly	formerly	ADV
ftr-325	2042	28	known	know	VERB
ftr-325	2042	29	as	as	ADP
ftr-325	2042	30	the	the	DET
ftr-325	2042	31	hope	hope	NOUN
ftr-325	2042	32	scholarship	scholarship	NOUN
ftr-325	2042	33	credit	credit	NOUN
ftr-325	2042	34	)	)	PUNCT
ftr-325	2042	35	through	through	ADP
ftr-325	2042	36	2017	2017	NUM
ftr-325	2042	37	.	.	PUNCT
ftr-325	2043	1	a.	a.	NOUN
ftr-325	2043	2	doubling	double	VERB
ftr-325	2043	3	down	down	ADP
ftr-325	2043	4	on	on	ADP
ftr-325	2043	5	encouraging	encourage	VERB
ftr-325	2043	6	universities	university	NOUN
ftr-325	2043	7	to	to	PART
ftr-325	2043	8	raise	raise	VERB
ftr-325	2043	9	tuition	tuition	NOUN
ftr-325	2043	10	even	even	ADV
ftr-325	2043	11	more	more	ADV
ftr-325	2043	12	in	in	ADP
ftr-325	2043	13	the	the	DET
ftr-325	2043	14	next	next	ADJ
ftr-325	2043	15	five	five	NUM
ftr-325	2043	16	years	year	NOUN
ftr-325	2043	17	.	.	PUNCT
ftr-325	2044	1	section	section	NOUN
ftr-325	2044	2	207	207	NUM
ftr-325	2044	3	of	of	ADP
ftr-325	2044	4	the	the	DET
ftr-325	2044	5	taxpayer	taxpayer	NOUN
ftr-325	2044	6	relief	relief	NOUN
ftr-325	2044	7	(	(	PUNCT
ftr-325	2044	8	and	and	CCONJ
ftr-325	2044	9	not	not	PART
ftr-325	2044	10	so	so	ADV
ftr-325	2044	11	grand	grand	ADJ
ftr-325	2044	12	compromise	compromise	NOUN
ftr-325	2044	13	)	)	PUNCT
ftr-325	2044	14	tax	tax	NOUN
ftr-325	2044	15	act	act	NOUN
ftr-325	2044	16	reinstates	reinstate	VERB
ftr-325	2044	17	and	and	CCONJ
ftr-325	2044	18	2013	2013	NUM
ftr-325	2044	19	]	]	PUNCT
ftr-325	2044	20	recent	recent	ADJ
ftr-325	2044	21	developments	development	NOUN
ftr-325	2044	22	in	in	ADP
ftr-325	2044	23	federal	federal	ADJ
ftr-325	2044	24	income	income	NOUN
ftr-325	2044	25	taxation	taxation	NOUN
ftr-325	2045	1	601	601	NUM
ftr-325	2045	2	extends	extend	VERB
ftr-325	2045	3	the	the	DET
ftr-325	2045	4	above	above	ADP
ftr-325	2045	5	-	-	PUNCT
ftr-325	2045	6	the	the	DET
ftr-325	2045	7	-	-	PUNCT
ftr-325	2045	8	line	line	NOUN
ftr-325	2045	9	deduction	deduction	NOUN
ftr-325	2045	10	of	of	ADP
ftr-325	2045	11	higher	high	ADJ
ftr-325	2045	12	education	education	NOUN
ftr-325	2045	13	expenses	expense	NOUN
ftr-325	2045	14	provided	provide	VERB
ftr-325	2045	15	in	in	ADP
ftr-325	2045	16	code	code	NOUN
ftr-325	2045	17	§	§	PROPN
ftr-325	2045	18	222(d	222(d	PROPN
ftr-325	2045	19	)	)	PUNCT
ftr-325	2045	20	for	for	ADP
ftr-325	2045	21	expenses	expense	NOUN
ftr-325	2045	22	incurred	incur	VERB
ftr-325	2045	23	in	in	ADP
ftr-325	2045	24	taxable	taxable	ADJ
ftr-325	2045	25	years	year	NOUN
ftr-325	2045	26	2012	2012	NUM
ftr-325	2045	27	and	and	CCONJ
ftr-325	2045	28	2013	2013	NUM
ftr-325	2045	29	.	.	PUNCT
ftr-325	2046	1	previously	previously	ADV
ftr-325	2046	2	§	§	PROPN
ftr-325	2046	3	222(d	222(d	PROPN
ftr-325	2046	4	)	)	PUNCT
ftr-325	2046	5	applied	apply	VERB
ftr-325	2046	6	only	only	ADV
ftr-325	2046	7	to	to	ADP
ftr-325	2046	8	expenses	expense	NOUN
ftr-325	2046	9	incurred	incur	VERB
ftr-325	2046	10	before	before	ADP
ftr-325	2046	11	12/31/11	12/31/11	PROPN
ftr-325	2046	12	.	.	PROPN
ftr-325	2046	13	2	2	NUM
ftr-325	2046	14	.	.	X
ftr-325	2046	15	helping	help	VERB
ftr-325	2046	16	banks	bank	NOUN
ftr-325	2046	17	keep	keep	VERB
ftr-325	2046	18	student	student	NOUN
ftr-325	2046	19	loan	loan	NOUN
ftr-325	2046	20	interest	interest	NOUN
ftr-325	2046	21	rates	rate	NOUN
ftr-325	2046	22	higher	high	ADJ
ftr-325	2046	23	.	.	PUNCT
ftr-325	2047	1	the	the	DET
ftr-325	2047	2	2012	2012	NUM
ftr-325	2047	3	tax	tax	NOUN
ftr-325	2047	4	act	act	NOUN
ftr-325	2047	5	made	make	VERB
ftr-325	2047	6	permanent	permanent	ADJ
ftr-325	2047	7	the	the	DET
ftr-325	2047	8	egtrra	egtrra	ADJ
ftr-325	2047	9	changes	change	NOUN
ftr-325	2047	10	to	to	ADP
ftr-325	2047	11	the	the	DET
ftr-325	2047	12	code	code	NOUN
ftr-325	2047	13	§	§	PROPN
ftr-325	2047	14	221	221	NUM
ftr-325	2047	15	above	above	ADP
ftr-325	2047	16	-	-	PUNCT
ftr-325	2047	17	the	the	DET
ftr-325	2047	18	-	-	PUNCT
ftr-325	2047	19	line	line	NOUN
ftr-325	2047	20	deduction	deduction	NOUN
ftr-325	2047	21	for	for	ADP
ftr-325	2047	22	qualified	qualified	ADJ
ftr-325	2047	23	higher	high	ADJ
ftr-325	2047	24	education	education	NOUN
ftr-325	2047	25	student	student	NOUN
ftr-325	2047	26	loan	loan	NOUN
ftr-325	2047	27	interest	interest	NOUN
ftr-325	2047	28	.	.	PUNCT
ftr-325	2048	1	3	3	X
ftr-325	2048	2	.	.	X
ftr-325	2048	3	helping	help	VERB
ftr-325	2048	4	banks	bank	NOUN
ftr-325	2048	5	market	market	NOUN
ftr-325	2048	6	education	education	NOUN
ftr-325	2048	7	iras	ira	NOUN
ftr-325	2048	8	.	.	PUNCT
ftr-325	2049	1	the	the	DET
ftr-325	2049	2	2012	2012	NUM
ftr-325	2049	3	tax	tax	NOUN
ftr-325	2049	4	act	act	NOUN
ftr-325	2049	5	made	make	VERB
ftr-325	2049	6	permanent	permanent	ADJ
ftr-325	2049	7	the	the	DET
ftr-325	2049	8	many	many	ADJ
ftr-325	2049	9	egtrra	egtrra	ADJ
ftr-325	2049	10	changes	change	NOUN
ftr-325	2049	11	to	to	ADP
ftr-325	2049	12	the	the	DET
ftr-325	2049	13	coverdell	coverdell	PROPN
ftr-325	2049	14	education	education	NOUN
ftr-325	2049	15	savings	saving	NOUN
ftr-325	2049	16	account	account	NOUN
ftr-325	2049	17	(	(	PUNCT
ftr-325	2049	18	―coverdell	―coverdell	PROPN
ftr-325	2049	19	esa,‖	esa,‖	NOUN
ftr-325	2049	20	or	or	CCONJ
ftr-325	2049	21	―cesa,‖	―cesa,‖	NOUN
ftr-325	2049	22	formerly	formerly	ADV
ftr-325	2049	23	called	call	VERB
ftr-325	2049	24	an	an	DET
ftr-325	2049	25	―education	―education	NOUN
ftr-325	2049	26	ira‖	ira‖	NOUN
ftr-325	2049	27	)	)	PUNCT
ftr-325	2049	28	rules	rule	NOUN
ftr-325	2049	29	(	(	PUNCT
ftr-325	2049	30	§	§	PROPN
ftr-325	2049	31	§	§	PROPN
ftr-325	2049	32	25a	25a	NOUN
ftr-325	2049	33	,	,	PUNCT
ftr-325	2049	34	530	530	NUM
ftr-325	2049	35	)	)	PUNCT
ftr-325	2049	36	.	.	PUNCT
ftr-325	2050	1	the	the	DET
ftr-325	2050	2	2001	2001	NUM
ftr-325	2050	3	changes	change	NOUN
ftr-325	2050	4	that	that	PRON
ftr-325	2050	5	have	have	AUX
ftr-325	2050	6	been	be	AUX
ftr-325	2050	7	extended	extend	VERB
ftr-325	2050	8	permanently	permanently	ADV
ftr-325	2050	9	are	be	AUX
ftr-325	2050	10	extensive	extensive	ADJ
ftr-325	2050	11	and	and	CCONJ
ftr-325	2050	12	since	since	SCONJ
ftr-325	2050	13	they	they	PRON
ftr-325	2050	14	have	have	AUX
ftr-325	2050	15	been	be	AUX
ftr-325	2050	16	in	in	ADP
ftr-325	2050	17	place	place	NOUN
ftr-325	2050	18	for	for	ADP
ftr-325	2050	19	twelve	twelve	NUM
ftr-325	2050	20	years	year	NOUN
ftr-325	2050	21	,	,	PUNCT
ftr-325	2050	22	we	we	PRON
ftr-325	2050	23	won‘t	won‘t	ADV
ftr-325	2050	24	bore	bear	VERB
ftr-325	2050	25	you	you	PRON
ftr-325	2050	26	with	with	ADP
ftr-325	2050	27	them	they	PRON
ftr-325	2050	28	.	.	PUNCT
ftr-325	2051	1	4	4	X
ftr-325	2051	2	.	.	X
ftr-325	2051	3	encouraging	encourage	VERB
ftr-325	2051	4	employers	employer	NOUN
ftr-325	2051	5	to	to	PART
ftr-325	2051	6	pay	pay	VERB
ftr-325	2051	7	for	for	ADP
ftr-325	2051	8	employee‘s	employee‘s	PROPN
ftr-325	2051	9	education	education	NOUN
ftr-325	2051	10	.	.	PUNCT
ftr-325	2052	1	the	the	DET
ftr-325	2052	2	2012	2012	NUM
ftr-325	2052	3	tax	tax	NOUN
ftr-325	2052	4	act	act	NOUN
ftr-325	2052	5	made	make	VERB
ftr-325	2052	6	permanent	permanent	ADJ
ftr-325	2052	7	the	the	DET
ftr-325	2052	8	code	code	NOUN
ftr-325	2052	9	§	§	PROPN
ftr-325	2052	10	127	127	NUM
ftr-325	2052	11	tax	tax	NOUN
ftr-325	2052	12	-	-	PUNCT
ftr-325	2052	13	free	free	ADJ
ftr-325	2052	14	fringe	fringe	NOUN
ftr-325	2052	15	benefit	benefit	NOUN
ftr-325	2052	16	for	for	ADP
ftr-325	2052	17	up	up	ADP
ftr-325	2052	18	to	to	PART
ftr-325	2052	19	$	$	SYM
ftr-325	2052	20	5,250	5,250	NUM
ftr-325	2052	21	annually	annually	ADV
ftr-325	2052	22	for	for	ADP
ftr-325	2052	23	amounts	amount	NOUN
ftr-325	2052	24	paid	pay	VERB
ftr-325	2052	25	or	or	CCONJ
ftr-325	2052	26	expenses	expense	NOUN
ftr-325	2052	27	incurred	incur	VERB
ftr-325	2052	28	by	by	ADP
ftr-325	2052	29	the	the	DET
ftr-325	2052	30	employer	employer	NOUN
ftr-325	2052	31	in	in	ADP
ftr-325	2052	32	providing	provide	VERB
ftr-325	2052	33	educational	educational	ADJ
ftr-325	2052	34	assistance	assistance	NOUN
ftr-325	2052	35	to	to	ADP
ftr-325	2052	36	employees	employee	NOUN
ftr-325	2052	37	under	under	ADP
ftr-325	2052	38	an	an	DET
ftr-325	2052	39	educational	educational	ADJ
ftr-325	2052	40	assistance	assistance	NOUN
ftr-325	2052	41	program	program	NOUN
ftr-325	2052	42	(	(	PUNCT
ftr-325	2052	43	including	include	VERB
ftr-325	2052	44	graduate	graduate	NOUN
ftr-325	2052	45	courses	course	NOUN
ftr-325	2052	46	)	)	PUNCT
ftr-325	2052	47	.	.	PUNCT
ftr-325	2053	1	g.	g.	PROPN
ftr-325	2053	2	alternative	alternative	ADJ
ftr-325	2053	3	minimum	minimum	ADJ
ftr-325	2053	4	tax	tax	NOUN
ftr-325	2053	5	1	1	NUM
ftr-325	2053	6	.	.	PUNCT
ftr-325	2054	1	finally	finally	ADV
ftr-325	2054	2	—	—	PUNCT
ftr-325	2054	3	permanent	permanent	ADJ
ftr-325	2054	4	amt	amt	PROPN
ftr-325	2054	5	relief	relief	NOUN
ftr-325	2054	6	!	!	PUNCT
ftr-325	2054	7	!	!	PUNCT
ftr-325	2054	8	!	!	PUNCT
ftr-325	2055	1	the	the	DET
ftr-325	2055	2	2012	2012	NUM
ftr-325	2055	3	taxpayer	taxpayer	NOUN
ftr-325	2055	4	relief	relief	NOUN
ftr-325	2055	5	(	(	PUNCT
ftr-325	2055	6	and	and	CCONJ
ftr-325	2055	7	not	not	PART
ftr-325	2055	8	so	so	ADV
ftr-325	2055	9	grand	grand	ADJ
ftr-325	2055	10	compromise	compromise	NOUN
ftr-325	2055	11	)	)	PUNCT
ftr-325	2055	12	tax	tax	NOUN
ftr-325	2055	13	act	act	NOUN
ftr-325	2055	14	,	,	PUNCT
ftr-325	2055	15	§	§	PROPN
ftr-325	2055	16	104	104	NUM
ftr-325	2055	17	,	,	PUNCT
ftr-325	2055	18	has	have	AUX
ftr-325	2055	19	provided	provide	VERB
ftr-325	2055	20	permanent	permanent	ADJ
ftr-325	2055	21	amt	amt	PROPN
ftr-325	2055	22	relief	relief	NOUN
ftr-325	2055	23	.	.	PUNCT
ftr-325	2056	1	beginning	begin	VERB
ftr-325	2056	2	in	in	ADP
ftr-325	2056	3	2012	2012	NUM
ftr-325	2056	4	,	,	PUNCT
ftr-325	2056	5	the	the	DET
ftr-325	2056	6	amt	amt	PROPN
ftr-325	2056	7	exemption	exemption	NOUN
ftr-325	2056	8	amount	amount	NOUN
ftr-325	2056	9	has	have	AUX
ftr-325	2056	10	been	be	AUX
ftr-325	2056	11	increased	increase	VERB
ftr-325	2056	12	to	to	ADP
ftr-325	2056	13	:	:	PUNCT
ftr-325	2056	14	(	(	PUNCT
ftr-325	2056	15	1	1	X
ftr-325	2056	16	)	)	PUNCT
ftr-325	2056	17	$	$	SYM
ftr-325	2056	18	78,750	78,750	NUM
ftr-325	2056	19	for	for	ADP
ftr-325	2056	20	married	married	ADJ
ftr-325	2056	21	couples	couple	NOUN
ftr-325	2056	22	filing	file	VERB
ftr-325	2056	23	jointly	jointly	ADV
ftr-325	2056	24	and	and	CCONJ
ftr-325	2056	25	surviving	survive	VERB
ftr-325	2056	26	spouses	spouse	NOUN
ftr-325	2056	27	;	;	PUNCT
ftr-325	2056	28	(	(	PUNCT
ftr-325	2056	29	2	2	X
ftr-325	2056	30	)	)	PUNCT
ftr-325	2056	31	$	$	SYM
ftr-325	2056	32	39,375	39,375	NUM
ftr-325	2056	33	for	for	ADP
ftr-325	2056	34	married	married	ADJ
ftr-325	2056	35	individuals	individual	NOUN
ftr-325	2056	36	filing	file	VERB
ftr-325	2056	37	separate	separate	ADJ
ftr-325	2056	38	returns	return	NOUN
ftr-325	2056	39	;	;	PUNCT
ftr-325	2056	40	and	and	CCONJ
ftr-325	2056	41	(	(	PUNCT
ftr-325	2056	42	3	3	X
ftr-325	2056	43	)	)	PUNCT
ftr-325	2056	44	$	$	SYM
ftr-325	2056	45	50,600	50,600	NUM
ftr-325	2056	46	for	for	ADP
ftr-325	2056	47	single	single	ADJ
ftr-325	2056	48	taxpayers	taxpayer	NOUN
ftr-325	2056	49	.	.	PUNCT
ftr-325	2057	1	these	these	DET
ftr-325	2057	2	amounts	amount	NOUN
ftr-325	2057	3	are	be	AUX
ftr-325	2057	4	subject	subject	ADJ
ftr-325	2057	5	to	to	ADP
ftr-325	2057	6	automatic	automatic	ADJ
ftr-325	2057	7	adjustment	adjustment	NOUN
ftr-325	2057	8	for	for	ADP
ftr-325	2057	9	inflation	inflation	NOUN
ftr-325	2057	10	after	after	ADP
ftr-325	2057	11	2012	2012	NUM
ftr-325	2057	12	using	use	VERB
ftr-325	2057	13	2011	2011	NUM
ftr-325	2057	14	as	as	ADP
ftr-325	2057	15	the	the	DET
ftr-325	2057	16	base	base	NOUN
ftr-325	2057	17	year	year	NOUN
ftr-325	2057	18	.	.	PUNCT
ftr-325	2058	1	the	the	DET
ftr-325	2058	2	amt	amt	PROPN
ftr-325	2058	3	exemption	exemption	NOUN
ftr-325	2058	4	is	be	AUX
ftr-325	2058	5	phased	phase	VERB
ftr-325	2058	6	out	out	ADP
ftr-325	2058	7	by	by	ADP
ftr-325	2058	8	an	an	DET
ftr-325	2058	9	amount	amount	NOUN
ftr-325	2058	10	equal	equal	ADJ
ftr-325	2058	11	to	to	ADP
ftr-325	2058	12	25	25	NUM
ftr-325	2058	13	%	%	NOUN
ftr-325	2058	14	of	of	ADP
ftr-325	2058	15	the	the	DET
ftr-325	2058	16	amount	amount	NOUN
ftr-325	2058	17	by	by	ADP
ftr-325	2058	18	which	which	PRON
ftr-325	2058	19	amt	amt	PROPN
ftr-325	2058	20	exceeds	exceed	VERB
ftr-325	2058	21	the	the	DET
ftr-325	2058	22	following	follow	VERB
ftr-325	2058	23	thresholds	threshold	NOUN
ftr-325	2058	24	:	:	PUNCT
ftr-325	2058	25	(	(	PUNCT
ftr-325	2058	26	1	1	X
ftr-325	2058	27	)	)	PUNCT
ftr-325	2058	28	$	$	SYM
ftr-325	2058	29	150,000	150,000	NUM
ftr-325	2058	30	for	for	ADP
ftr-325	2058	31	married	married	ADJ
ftr-325	2058	32	couples	couple	NOUN
ftr-325	2058	33	filing	file	VERB
ftr-325	2058	34	jointly	jointly	ADV
ftr-325	2058	35	and	and	CCONJ
ftr-325	2058	36	surviving	survive	VERB
ftr-325	2058	37	spouses	spouse	NOUN
ftr-325	2058	38	;	;	PUNCT
ftr-325	2058	39	(	(	PUNCT
ftr-325	2058	40	2	2	X
ftr-325	2058	41	)	)	PUNCT
ftr-325	2058	42	$	$	SYM
ftr-325	2058	43	75,000	75,000	NUM
ftr-325	2058	44	for	for	ADP
ftr-325	2058	45	married	married	ADJ
ftr-325	2058	46	individuals	individual	NOUN
ftr-325	2058	47	filing	file	VERB
ftr-325	2058	48	separate	separate	ADJ
ftr-325	2058	49	returns	return	NOUN
ftr-325	2058	50	;	;	PUNCT
ftr-325	2058	51	and	and	CCONJ
ftr-325	2058	52	(	(	PUNCT
ftr-325	2058	53	3	3	X
ftr-325	2058	54	)	)	PUNCT
ftr-325	2058	55	$	$	SYM
ftr-325	2058	56	112,500	112,500	NUM
ftr-325	2058	57	for	for	ADP
ftr-325	2058	58	single	single	ADJ
ftr-325	2058	59	taxpayers	taxpayer	NOUN
ftr-325	2058	60	.	.	PUNCT
ftr-325	2059	1	the	the	DET
ftr-325	2059	2	phase	phase	NOUN
ftr-325	2059	3	-	-	PUNCT
ftr-325	2059	4	out	out	ADP
ftr-325	2059	5	thresholds	threshold	NOUN
ftr-325	2059	6	are	be	AUX
ftr-325	2059	7	likewise	likewise	ADV
ftr-325	2059	8	subject	subject	ADJ
ftr-325	2059	9	to	to	ADP
ftr-325	2059	10	inflation	inflation	NOUN
ftr-325	2059	11	adjustments	adjustment	NOUN
ftr-325	2059	12	.	.	PUNCT
ftr-325	2060	1	(	(	PUNCT
ftr-325	2060	2	the	the	DET
ftr-325	2060	3	2012	2012	NUM
ftr-325	2060	4	act	act	NOUN
ftr-325	2060	5	did	do	AUX
ftr-325	2060	6	not	not	PART
ftr-325	2060	7	change	change	VERB
ftr-325	2060	8	the	the	DET
ftr-325	2060	9	$	$	SYM
ftr-325	2060	10	22,500	22,500	NUM
ftr-325	2060	11	exemption	exemption	NOUN
ftr-325	2060	12	amount	amount	NOUN
ftr-325	2060	13	for	for	ADP
ftr-325	2060	14	estates	estate	NOUN
ftr-325	2060	15	and	and	CCONJ
ftr-325	2060	16	trusts	trust	NOUN
ftr-325	2060	17	.	.	PUNCT
ftr-325	2060	18	)	)	PUNCT
ftr-325	2061	1	the	the	DET
ftr-325	2061	2	2012	2012	NUM
ftr-325	2061	3	act	act	NOUN
ftr-325	2061	4	also	also	ADV
ftr-325	2061	5	provides	provide	VERB
ftr-325	2061	6	permanent	permanent	ADJ
ftr-325	2061	7	0	0	NUM
ftr-325	2061	8	%	%	NOUN
ftr-325	2061	9	,	,	PUNCT
ftr-325	2061	10	15	15	NUM
ftr-325	2061	11	%	%	NOUN
ftr-325	2061	12	,	,	PUNCT
ftr-325	2061	13	and	and	CCONJ
ftr-325	2061	14	20	20	NUM
ftr-325	2061	15	%	%	NOUN
ftr-325	2061	16	(	(	PUNCT
ftr-325	2061	17	for	for	ADP
ftr-325	2061	18	taxpayers	taxpayer	NOUN
ftr-325	2061	19	otherwise	otherwise	ADV
ftr-325	2061	20	in	in	ADP
ftr-325	2061	21	the	the	DET
ftr-325	2061	22	39.6	39.6	NUM
ftr-325	2061	23	%	%	NOUN
ftr-325	2061	24	bracket	bracket	NOUN
ftr-325	2061	25	for	for	ADP
ftr-325	2061	26	ordinary	ordinary	ADJ
ftr-325	2061	27	income	income	NOUN
ftr-325	2061	28	)	)	PUNCT
ftr-325	2061	29	amt	amt	PROPN
ftr-325	2061	30	rates	rate	NOUN
ftr-325	2061	31	for	for	ADP
ftr-325	2061	32	longterm	longterm	ADJ
ftr-325	2061	33	capital	capital	NOUN
ftr-325	2061	34	gains	gain	NOUN
ftr-325	2061	35	and	and	CCONJ
ftr-325	2061	36	qualified	qualified	ADJ
ftr-325	2061	37	dividends	dividend	NOUN
ftr-325	2061	38	.	.	PUNCT
ftr-325	2062	1	the	the	DET
ftr-325	2062	2	rule	rule	NOUN
ftr-325	2062	3	under	under	ADP
ftr-325	2062	4	code	code	NOUN
ftr-325	2062	5	§	§	PROPN
ftr-325	2062	6	26(a)(2	26(a)(2	NOUN
ftr-325	2062	7	)	)	PUNCT
ftr-325	2062	8	allowing	allow	VERB
ftr-325	2062	9	various	various	ADJ
ftr-325	2062	10	nonrefundable	nonrefundable	ADJ
ftr-325	2062	11	personal	personal	ADJ
ftr-325	2062	12	credits	credit	NOUN
ftr-325	2062	13	to	to	PART
ftr-325	2062	14	offset	offset	VERB
ftr-325	2062	15	amt	amt	PROPN
ftr-325	2062	16	has	have	AUX
ftr-325	2062	17	been	be	AUX
ftr-325	2062	18	made	make	VERB
ftr-325	2062	19	permanent	permanent	ADJ
ftr-325	2062	20	.	.	PUNCT
ftr-325	2063	1	finally	finally	ADV
ftr-325	2063	2	,	,	PUNCT
ftr-325	2063	3	by	by	ADP
ftr-325	2063	4	an	an	DET
ftr-325	2063	5	amendment	amendment	NOUN
ftr-325	2063	6	to	to	PART
ftr-325	2063	7	code	code	VERB
ftr-325	2063	8	§	§	PROPN
ftr-325	2063	9	26	26	NUM
ftr-325	2063	10	,	,	PUNCT
ftr-325	2063	11	the	the	DET
ftr-325	2063	12	§	§	PROPN
ftr-325	2063	13	24	24	NUM
ftr-325	2063	14	refundable	refundable	ADJ
ftr-325	2063	15	child	child	NOUN
ftr-325	2063	16	credit	credit	NOUN
ftr-325	2063	17	offset	offset	NOUN
ftr-325	2063	18	of	of	ADP
ftr-325	2063	19	amt	amt	PROPN
ftr-325	2063	20	has	have	AUX
ftr-325	2063	21	been	be	AUX
ftr-325	2063	22	made	make	VERB
ftr-325	2063	23	permanent	permanent	ADJ
ftr-325	2063	24	.	.	PUNCT
ftr-325	2064	1	602	602	NUM
ftr-325	2064	2	florida	florida	PROPN
ftr-325	2064	3	tax	tax	NOUN
ftr-325	2064	4	review	review	NOUN
ftr-325	2065	1	[	[	X
ftr-325	2065	2	vol	vol	NOUN
ftr-325	2065	3	.	.	PUNCT
ftr-325	2065	4	13:10	13:10	NUM
ftr-325	2065	5	vi	vi	NOUN
ftr-325	2065	6	.	.	PUNCT
ftr-325	2066	1	corporations	corporation	NOUN
ftr-325	2066	2	a.	a.	NOUN
ftr-325	2066	3	entity	entity	NOUN
ftr-325	2066	4	and	and	CCONJ
ftr-325	2066	5	formation	formation	NOUN
ftr-325	2066	6	there	there	PRON
ftr-325	2066	7	were	be	VERB
ftr-325	2066	8	no	no	DET
ftr-325	2066	9	significant	significant	ADJ
ftr-325	2066	10	developments	development	NOUN
ftr-325	2066	11	regarding	regard	VERB
ftr-325	2066	12	this	this	DET
ftr-325	2066	13	topic	topic	NOUN
ftr-325	2066	14	during	during	ADP
ftr-325	2066	15	2012	2012	NUM
ftr-325	2066	16	.	.	PUNCT
ftr-325	2067	1	b.	b.	NOUN
ftr-325	2067	2	distributions	distribution	NOUN
ftr-325	2067	3	and	and	CCONJ
ftr-325	2067	4	redemptions	redemption	NOUN
ftr-325	2067	5	1	1	NUM
ftr-325	2067	6	.	.	PUNCT
ftr-325	2068	1	the	the	DET
ftr-325	2068	2	cat‘s	cat‘s	PROPN
ftr-325	2068	3	out	out	ADP
ftr-325	2068	4	of	of	ADP
ftr-325	2068	5	the	the	DET
ftr-325	2068	6	bag	bag	NOUN
ftr-325	2068	7	!	!	PUNCT
ftr-325	2069	1	dkd	dkd	ADJ
ftr-325	2069	2	enterprises	enterprise	NOUN
ftr-325	2069	3	,	,	PUNCT
ftr-325	2069	4	inc	inc	PROPN
ftr-325	2069	5	.	.	PROPN
ftr-325	2070	1	v.	v.	PROPN
ftr-325	2070	2	commissioner	commissioner	PROPN
ftr-325	2070	3	,	,	PUNCT
ftr-325	2070	4	685	685	NUM
ftr-325	2070	5	f.3d	f.3d	NUM
ftr-325	2070	6	730	730	NUM
ftr-325	2070	7	(	(	PUNCT
ftr-325	2070	8	8th	8th	ADJ
ftr-325	2070	9	cir	cir	NOUN
ftr-325	2070	10	.	.	PUNCT
ftr-325	2071	1	7/17/12	7/17/12	NUM
ftr-325	2071	2	)	)	PUNCT
ftr-325	2071	3	,	,	PUNCT
ftr-325	2071	4	aff’g	aff’g	PROPN
ftr-325	2071	5	t.c	t.c	PROPN
ftr-325	2071	6	.	.	PROPN
ftr-325	2071	7	memo	memo	NOUN
ftr-325	2071	8	.	.	PUNCT
ftr-325	2072	1	2011	2011	NUM
ftr-325	2072	2	-	-	SYM
ftr-325	2072	3	29	29	NUM
ftr-325	2072	4	(	(	PUNCT
ftr-325	2072	5	1/31/11	1/31/11	NUM
ftr-325	2072	6	)	)	PUNCT
ftr-325	2072	7	.	.	PUNCT
ftr-325	2073	1	the	the	DET
ftr-325	2073	2	eighth	eighth	ADJ
ftr-325	2073	3	circuit	circuit	NOUN
ftr-325	2073	4	,	,	PUNCT
ftr-325	2073	5	in	in	ADP
ftr-325	2073	6	an	an	DET
ftr-325	2073	7	opinion	opinion	NOUN
ftr-325	2073	8	by	by	ADP
ftr-325	2073	9	judge	judge	PROPN
ftr-325	2073	10	riley	riley	PROPN
ftr-325	2073	11	,	,	PUNCT
ftr-325	2073	12	held	hold	VERB
ftr-325	2073	13	that	that	SCONJ
ftr-325	2073	14	expenses	expense	NOUN
ftr-325	2073	15	incurred	incur	VERB
ftr-325	2073	16	by	by	ADP
ftr-325	2073	17	a	a	DET
ftr-325	2073	18	corporation	corporation	NOUN
ftr-325	2073	19	to	to	PART
ftr-325	2073	20	operate	operate	VERB
ftr-325	2073	21	a	a	DET
ftr-325	2073	22	cattery	cattery	NOUN
ftr-325	2073	23	,	,	PUNCT
ftr-325	2073	24	the	the	DET
ftr-325	2073	25	deductions	deduction	NOUN
ftr-325	2073	26	for	for	ADP
ftr-325	2073	27	which	which	PRON
ftr-325	2073	28	were	be	AUX
ftr-325	2073	29	disallowed	disallow	VERB
ftr-325	2073	30	because	because	SCONJ
ftr-325	2073	31	the	the	DET
ftr-325	2073	32	cattery	cattery	NOUN
ftr-325	2073	33	was	be	AUX
ftr-325	2073	34	not	not	PART
ftr-325	2073	35	operated	operate	VERB
ftr-325	2073	36	with	with	ADP
ftr-325	2073	37	a	a	DET
ftr-325	2073	38	genuine	genuine	ADJ
ftr-325	2073	39	profit	profit	NOUN
ftr-325	2073	40	-	-	PUNCT
ftr-325	2073	41	seeking	seek	VERB
ftr-325	2073	42	motive	motive	NOUN
ftr-325	2073	43	,	,	PUNCT
ftr-325	2073	44	constituted	constitute	VERB
ftr-325	2073	45	constructive	constructive	ADJ
ftr-325	2073	46	dividends	dividend	NOUN
ftr-325	2073	47	to	to	ADP
ftr-325	2073	48	the	the	DET
ftr-325	2073	49	corporation‘s	corporation‘s	PROPN
ftr-325	2073	50	sole	sole	ADJ
ftr-325	2073	51	shareholder	shareholder	NOUN
ftr-325	2073	52	because	because	SCONJ
ftr-325	2073	53	the	the	DET
ftr-325	2073	54	corporation	corporation	NOUN
ftr-325	2073	55	operated	operate	VERB
ftr-325	2073	56	the	the	DET
ftr-325	2073	57	cattery	cattery	NOUN
ftr-325	2073	58	―for	―for	ADP
ftr-325	2073	59	the	the	DET
ftr-325	2073	60	personal	personal	ADJ
ftr-325	2073	61	pleasure	pleasure	NOUN
ftr-325	2073	62	of	of	ADP
ftr-325	2073	63	.	.	PUNCT
ftr-325	2073	64	.	.	PUNCT
ftr-325	2074	1	.	.	PUNCT
ftr-325	2075	1	its	its	PRON
ftr-325	2075	2	sole	sole	ADJ
ftr-325	2075	3	stockholder	stockholder	NOUN
ftr-325	2075	4	,	,	PUNCT
ftr-325	2075	5	and	and	CCONJ
ftr-325	2075	6	that	that	SCONJ
ftr-325	2075	7	during	during	ADP
ftr-325	2075	8	each	each	PRON
ftr-325	2075	9	of	of	ADP
ftr-325	2075	10	those	those	DET
ftr-325	2075	11	years	year	NOUN
ftr-325	2075	12	that	that	SCONJ
ftr-325	2075	13	activity	activity	NOUN
ftr-325	2075	14	was	be	AUX
ftr-325	2075	15	incident	incident	NOUN
ftr-325	2075	16	to	to	ADP
ftr-325	2075	17	[	[	X
ftr-325	2075	18	her	she	PRON
ftr-325	2075	19	]	]	X
ftr-325	2075	20	personal	personal	ADJ
ftr-325	2075	21	hobby.‖	hobby.‖	ADJ
ftr-325	2075	22	because	because	SCONJ
ftr-325	2075	23	the	the	DET
ftr-325	2075	24	corporation	corporation	NOUN
ftr-325	2075	25	did	do	AUX
ftr-325	2075	26	not	not	PART
ftr-325	2075	27	have	have	VERB
ftr-325	2075	28	―a	―a	NOUN
ftr-325	2075	29	legitimate	legitimate	ADJ
ftr-325	2075	30	business	business	NOUN
ftr-325	2075	31	purpose	purpose	NOUN
ftr-325	2075	32	to	to	PART
ftr-325	2075	33	operate	operate	VERB
ftr-325	2075	34	the	the	DET
ftr-325	2075	35	cattery,‖	cattery,‖	PROPN
ftr-325	2075	36	the	the	DET
ftr-325	2075	37	expenditures	expenditure	NOUN
ftr-325	2075	38	to	to	PART
ftr-325	2075	39	operate	operate	VERB
ftr-325	2075	40	constituted	constitute	VERB
ftr-325	2075	41	a	a	DET
ftr-325	2075	42	constructive	constructive	ADJ
ftr-325	2075	43	dividend	dividend	NOUN
ftr-325	2075	44	―even	―even	VERB
ftr-325	2075	45	though	though	SCONJ
ftr-325	2075	46	this	this	DET
ftr-325	2075	47	activity	activity	NOUN
ftr-325	2075	48	conferred	confer	VERB
ftr-325	2075	49	no	no	DET
ftr-325	2075	50	tangible	tangible	ADJ
ftr-325	2075	51	economic	economic	ADJ
ftr-325	2075	52	benefit	benefit	NOUN
ftr-325	2075	53	on	on	ADP
ftr-325	2075	54	[	[	PUNCT
ftr-325	2075	55	the	the	DET
ftr-325	2075	56	shareholder].‖	shareholder].‖	NUM
ftr-325	2075	57	2	2	NUM
ftr-325	2075	58	.	.	PUNCT
ftr-325	2075	59	is	be	AUX
ftr-325	2075	60	section	section	NOUN
ftr-325	2075	61	306	306	NUM
ftr-325	2075	62	like	like	ADP
ftr-325	2075	63	the	the	DET
ftr-325	2075	64	human	human	ADJ
ftr-325	2075	65	appendix	appendix	NOUN
ftr-325	2075	66	—	—	PUNCT
ftr-325	2075	67	a	a	DET
ftr-325	2075	68	vestige	vestige	NOUN
ftr-325	2075	69	of	of	ADP
ftr-325	2075	70	something	something	PRON
ftr-325	2075	71	that	that	PRON
ftr-325	2075	72	might	might	AUX
ftr-325	2075	73	have	have	AUX
ftr-325	2075	74	once	once	ADV
ftr-325	2075	75	served	serve	VERB
ftr-325	2075	76	a	a	DET
ftr-325	2075	77	purpose	purpose	NOUN
ftr-325	2075	78	?	?	PUNCT
ftr-325	2076	1	the	the	DET
ftr-325	2076	2	2012	2012	NUM
ftr-325	2076	3	taxpayer	taxpayer	NOUN
ftr-325	2076	4	relief	relief	NOUN
ftr-325	2076	5	(	(	PUNCT
ftr-325	2076	6	and	and	CCONJ
ftr-325	2076	7	not	not	PART
ftr-325	2076	8	so	so	ADV
ftr-325	2076	9	grand	grand	ADJ
ftr-325	2076	10	compromise	compromise	NOUN
ftr-325	2076	11	)	)	PUNCT
ftr-325	2076	12	tax	tax	NOUN
ftr-325	2076	13	act	act	NOUN
ftr-325	2076	14	made	make	VERB
ftr-325	2076	15	permanent	permanent	ADJ
ftr-325	2076	16	the	the	DET
ftr-325	2076	17	treatment	treatment	NOUN
ftr-325	2076	18	as	as	ADP
ftr-325	2076	19	qualified	qualified	ADJ
ftr-325	2076	20	dividend	dividend	NOUN
ftr-325	2076	21	income	income	NOUN
ftr-325	2076	22	of	of	ADP
ftr-325	2076	23	ordinary	ordinary	ADJ
ftr-325	2076	24	income	income	NOUN
ftr-325	2076	25	realized	realize	VERB
ftr-325	2076	26	under	under	ADP
ftr-325	2076	27	code	code	NOUN
ftr-325	2076	28	§	§	PROPN
ftr-325	2076	29	306	306	NUM
ftr-325	2076	30	.	.	PUNCT
ftr-325	2077	1	the	the	DET
ftr-325	2077	2	only	only	ADJ
ftr-325	2077	3	effect	effect	NOUN
ftr-325	2077	4	of	of	ADP
ftr-325	2077	5	§	§	PROPN
ftr-325	2077	6	306	306	NUM
ftr-325	2077	7	now	now	ADV
ftr-325	2077	8	is	be	AUX
ftr-325	2077	9	to	to	PART
ftr-325	2077	10	affect	affect	VERB
ftr-325	2077	11	basis	basis	NOUN
ftr-325	2077	12	recovery	recovery	NOUN
ftr-325	2077	13	.	.	PUNCT
ftr-325	2078	1	c.	c.	NOUN
ftr-325	2078	2	liquidations	liquidation	NOUN
ftr-325	2078	3	1	1	NUM
ftr-325	2078	4	.	.	PUNCT
ftr-325	2079	1	adios	adio	NOUN
ftr-325	2079	2	collapsible	collapsible	PROPN
ftr-325	2079	3	corporations	corporation	NOUN
ftr-325	2079	4	.	.	PUNCT
ftr-325	2080	1	but	but	CCONJ
ftr-325	2080	2	how	how	SCONJ
ftr-325	2080	3	will	will	AUX
ftr-325	2080	4	tax	tax	NOUN
ftr-325	2080	5	professors	professor	NOUN
ftr-325	2080	6	be	be	AUX
ftr-325	2080	7	able	able	ADJ
ftr-325	2080	8	to	to	PART
ftr-325	2080	9	torture	torture	VERB
ftr-325	2080	10	their	their	PRON
ftr-325	2080	11	students	student	NOUN
ftr-325	2080	12	now	now	ADV
ftr-325	2080	13	?	?	PUNCT
ftr-325	2081	1	the	the	DET
ftr-325	2081	2	2012	2012	NUM
ftr-325	2081	3	taxpayer	taxpayer	NOUN
ftr-325	2081	4	relief	relief	NOUN
ftr-325	2081	5	(	(	PUNCT
ftr-325	2081	6	and	and	CCONJ
ftr-325	2081	7	not	not	PART
ftr-325	2081	8	so	so	ADV
ftr-325	2081	9	grand	grand	ADJ
ftr-325	2081	10	compromise	compromise	NOUN
ftr-325	2081	11	)	)	PUNCT
ftr-325	2081	12	tax	tax	NOUN
ftr-325	2081	13	act	act	NOUN
ftr-325	2081	14	permanently	permanently	ADV
ftr-325	2081	15	repealed	repeal	VERB
ftr-325	2081	16	the	the	DET
ftr-325	2081	17	infamous	infamous	ADJ
ftr-325	2081	18	code	code	NOUN
ftr-325	2081	19	§	§	PROPN
ftr-325	2081	20	341	341	NUM
ftr-325	2081	21	.	.	PUNCT
ftr-325	2082	1	d.	d.	PROPN
ftr-325	2082	2	s	s	PART
ftr-325	2082	3	corporations	corporation	NOUN
ftr-325	2082	4	1	1	X
ftr-325	2082	5	.	.	PUNCT
ftr-325	2082	6	poison	poison	NOUN
ftr-325	2082	7	pill	pill	NOUN
ftr-325	2082	8	warrants	warrant	NOUN
ftr-325	2082	9	issued	issue	VERB
ftr-325	2082	10	in	in	ADP
ftr-325	2082	11	an	an	DET
ftr-325	2082	12	s	s	NOUN
ftr-325	2082	13	corporation	corporation	NOUN
ftr-325	2082	14	tax	tax	NOUN
ftr-325	2082	15	shelter	shelter	NOUN
ftr-325	2082	16	scheme	scheme	NOUN
ftr-325	2082	17	turn	turn	NOUN
ftr-325	2082	18	truly	truly	ADV
ftr-325	2082	19	poisonous	poisonous	ADJ
ftr-325	2082	20	to	to	ADP
ftr-325	2082	21	s	s	NOUN
ftr-325	2082	22	corporation	corporation	NOUN
ftr-325	2082	23	status	status	NOUN
ftr-325	2082	24	.	.	PUNCT
ftr-325	2083	1	santa	santa	PROPN
ftr-325	2083	2	clara	clara	PROPN
ftr-325	2083	3	valley	valley	PROPN
ftr-325	2083	4	housing	housing	PROPN
ftr-325	2083	5	group	group	PROPN
ftr-325	2083	6	,	,	PUNCT
ftr-325	2083	7	inc	inc	PROPN
ftr-325	2083	8	.	.	PROPN
ftr-325	2084	1	v.	v.	PROPN
ftr-325	2084	2	united	united	PROPN
ftr-325	2084	3	states	states	PROPN
ftr-325	2084	4	,	,	PUNCT
ftr-325	2084	5	108	108	NUM
ftr-325	2084	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2084	7	20116361	20116361	NUM
ftr-325	2084	8	(	(	PUNCT
ftr-325	2084	9	n.d	n.d	PROPN
ftr-325	2084	10	.	.	PROPN
ftr-325	2084	11	cal	cal	PROPN
ftr-325	2084	12	.	.	PUNCT
ftr-325	2085	1	9/21/11	9/21/11	NUM
ftr-325	2085	2	)	)	PUNCT
ftr-325	2085	3	.	.	PUNCT
ftr-325	2086	1	the	the	DET
ftr-325	2086	2	stock	stock	NOUN
ftr-325	2086	3	of	of	ADP
ftr-325	2086	4	santa	santa	PROPN
ftr-325	2086	5	clara	clara	PROPN
ftr-325	2086	6	valley	valley	PROPN
ftr-325	2086	7	housing	housing	PROPN
ftr-325	2086	8	group	group	PROPN
ftr-325	2086	9	,	,	PUNCT
ftr-325	2086	10	inc	inc	PROPN
ftr-325	2086	11	.	.	PROPN
ftr-325	2086	12	(	(	PUNCT
ftr-325	2086	13	scvhg	scvhg	PROPN
ftr-325	2086	14	)	)	PUNCT
ftr-325	2086	15	originally	originally	ADV
ftr-325	2086	16	was	be	AUX
ftr-325	2086	17	held	hold	VERB
ftr-325	2086	18	by	by	ADP
ftr-325	2086	19	a	a	DET
ftr-325	2086	20	husband	husband	NOUN
ftr-325	2086	21	and	and	CCONJ
ftr-325	2086	22	wife	wife	NOUN
ftr-325	2086	23	and	and	CCONJ
ftr-325	2086	24	their	their	PRON
ftr-325	2086	25	children	child	NOUN
ftr-325	2086	26	.	.	PUNCT
ftr-325	2087	1	2013	2013	NUM
ftr-325	2087	2	]	]	PUNCT
ftr-325	2087	3	recent	recent	ADJ
ftr-325	2087	4	developments	development	NOUN
ftr-325	2087	5	in	in	ADP
ftr-325	2087	6	federal	federal	ADJ
ftr-325	2087	7	income	income	NOUN
ftr-325	2087	8	taxation	taxation	NOUN
ftr-325	2087	9	603	603	NUM
ftr-325	2087	10	to	to	PART
ftr-325	2087	11	implement	implement	VERB
ftr-325	2087	12	a	a	DET
ftr-325	2087	13	kpmg	kpmg	PROPN
ftr-325	2087	14	tax	tax	NOUN
ftr-325	2087	15	shelter	shelter	NOUN
ftr-325	2087	16	product	product	NOUN
ftr-325	2087	17	known	know	VERB
ftr-325	2087	18	as	as	ADP
ftr-325	2087	19	the	the	DET
ftr-325	2087	20	s	s	PROPN
ftr-325	2087	21	corporation	corporation	NOUN
ftr-325	2087	22	charitable	charitable	ADJ
ftr-325	2087	23	contribution	contribution	NOUN
ftr-325	2087	24	strategy	strategy	NOUN
ftr-325	2087	25	(	(	PUNCT
ftr-325	2087	26	sc2	sc2	NOUN
ftr-325	2087	27	)	)	PUNCT
ftr-325	2087	28	,	,	PUNCT
ftr-325	2087	29	scvhg	scvhg	NOUN
ftr-325	2087	30	recapitalized	recapitalize	VERB
ftr-325	2087	31	itself	itself	PRON
ftr-325	2087	32	so	so	SCONJ
ftr-325	2087	33	as	as	SCONJ
ftr-325	2087	34	to	to	PART
ftr-325	2087	35	have	have	VERB
ftr-325	2087	36	100	100	NUM
ftr-325	2087	37	shares	share	NOUN
ftr-325	2087	38	of	of	ADP
ftr-325	2087	39	voting	vote	VERB
ftr-325	2087	40	stock	stock	NOUN
ftr-325	2087	41	and	and	CCONJ
ftr-325	2087	42	900	900	NUM
ftr-325	2087	43	shares	share	NOUN
ftr-325	2087	44	of	of	ADP
ftr-325	2087	45	nonvoting	nonvoting	ADJ
ftr-325	2087	46	stock	stock	NOUN
ftr-325	2087	47	.	.	PUNCT
ftr-325	2088	1	scvhg	scvhg	PROPN
ftr-325	2088	2	also	also	ADV
ftr-325	2088	3	issued	issue	VERB
ftr-325	2088	4	to	to	ADP
ftr-325	2088	5	each	each	DET
ftr-325	2088	6	shareholder	shareholder	NOUN
ftr-325	2088	7	a	a	DET
ftr-325	2088	8	warrant	warrant	NOUN
ftr-325	2088	9	to	to	PART
ftr-325	2088	10	purchase	purchase	VERB
ftr-325	2088	11	ten	ten	NUM
ftr-325	2088	12	shares	share	NOUN
ftr-325	2088	13	of	of	ADP
ftr-325	2088	14	nonvoting	nonvoting	ADJ
ftr-325	2088	15	stock	stock	NOUN
ftr-325	2088	16	for	for	ADP
ftr-325	2088	17	each	each	DET
ftr-325	2088	18	share	share	NOUN
ftr-325	2088	19	of	of	ADP
ftr-325	2088	20	voting	vote	VERB
ftr-325	2088	21	stock	stock	NOUN
ftr-325	2088	22	(	(	PUNCT
ftr-325	2088	23	which	which	PRON
ftr-325	2088	24	was	be	AUX
ftr-325	2088	25	tax	tax	NOUN
ftr-325	2088	26	-	-	PUNCT
ftr-325	2088	27	free	free	ADJ
ftr-325	2088	28	under	under	ADP
ftr-325	2088	29	§	§	PROPN
ftr-325	2088	30	305(a	305(a	PROPN
ftr-325	2088	31	)	)	PUNCT
ftr-325	2088	32	)	)	PUNCT
ftr-325	2088	33	.	.	PUNCT
ftr-325	2089	1	the	the	DET
ftr-325	2089	2	warrants	warrant	NOUN
ftr-325	2089	3	were	be	AUX
ftr-325	2089	4	issued	issue	VERB
ftr-325	2089	5	solely	solely	ADV
ftr-325	2089	6	to	to	PART
ftr-325	2089	7	protect	protect	VERB
ftr-325	2089	8	the	the	DET
ftr-325	2089	9	original	original	ADJ
ftr-325	2089	10	shareholders	shareholder	NOUN
ftr-325	2089	11	‘	‘	PART
ftr-325	2089	12	interest	interest	NOUN
ftr-325	2089	13	in	in	ADP
ftr-325	2089	14	scvhg	scvhg	NOUN
ftr-325	2089	15	while	while	SCONJ
ftr-325	2089	16	they	they	PRON
ftr-325	2089	17	engaged	engage	VERB
ftr-325	2089	18	in	in	ADP
ftr-325	2089	19	the	the	DET
ftr-325	2089	20	sc2	sc2	NOUN
ftr-325	2089	21	strategy	strategy	NOUN
ftr-325	2089	22	.	.	PUNCT
ftr-325	2090	1	(	(	PUNCT
ftr-325	2090	2	the	the	DET
ftr-325	2090	3	warrants	warrant	NOUN
ftr-325	2090	4	protected	protect	VERB
ftr-325	2090	5	against	against	ADP
ftr-325	2090	6	the	the	DET
ftr-325	2090	7	possibility	possibility	NOUN
ftr-325	2090	8	that	that	SCONJ
ftr-325	2090	9	the	the	DET
ftr-325	2090	10	donee	donee	NOUN
ftr-325	2090	11	charity	charity	NOUN
ftr-325	2090	12	would	would	AUX
ftr-325	2090	13	refuse	refuse	VERB
ftr-325	2090	14	to	to	PART
ftr-325	2090	15	sell	sell	VERB
ftr-325	2090	16	its	its	PRON
ftr-325	2090	17	stock	stock	NOUN
ftr-325	2090	18	back	back	ADV
ftr-325	2090	19	to	to	ADP
ftr-325	2090	20	the	the	DET
ftr-325	2090	21	original	original	ADJ
ftr-325	2090	22	shareholders	shareholder	NOUN
ftr-325	2090	23	after	after	ADP
ftr-325	2090	24	the	the	DET
ftr-325	2090	25	agreed	agree	VERB
ftr-325	2090	26	-	-	PUNCT
ftr-325	2090	27	upon	upon	NOUN
ftr-325	2090	28	length	length	NOUN
ftr-325	2090	29	of	of	ADP
ftr-325	2090	30	time	time	NOUN
ftr-325	2090	31	,	,	PUNCT
ftr-325	2090	32	because	because	SCONJ
ftr-325	2090	33	if	if	SCONJ
ftr-325	2090	34	the	the	DET
ftr-325	2090	35	warrants	warrant	NOUN
ftr-325	2090	36	were	be	AUX
ftr-325	2090	37	exercised	exercise	VERB
ftr-325	2090	38	,	,	PUNCT
ftr-325	2090	39	the	the	DET
ftr-325	2090	40	warrants	warrant	NOUN
ftr-325	2090	41	would	would	AUX
ftr-325	2090	42	dilute	dilute	VERB
ftr-325	2090	43	the	the	DET
ftr-325	2090	44	stock	stock	NOUN
ftr-325	2090	45	held	hold	VERB
ftr-325	2090	46	by	by	ADP
ftr-325	2090	47	the	the	DET
ftr-325	2090	48	charity	charity	NOUN
ftr-325	2090	49	to	to	ADP
ftr-325	2090	50	such	such	DET
ftr-325	2090	51	an	an	DET
ftr-325	2090	52	extent	extent	NOUN
ftr-325	2090	53	that	that	SCONJ
ftr-325	2090	54	the	the	DET
ftr-325	2090	55	original	original	ADJ
ftr-325	2090	56	shareholders	shareholder	NOUN
ftr-325	2090	57	would	would	AUX
ftr-325	2090	58	end	end	VERB
ftr-325	2090	59	up	up	ADP
ftr-325	2090	60	owning	own	VERB
ftr-325	2090	61	approximately	approximately	ADV
ftr-325	2090	62	90	90	NUM
ftr-325	2090	63	percent	percent	NOUN
ftr-325	2090	64	of	of	ADP
ftr-325	2090	65	the	the	DET
ftr-325	2090	66	outstanding	outstanding	ADJ
ftr-325	2090	67	shares	share	NOUN
ftr-325	2090	68	.	.	PUNCT
ftr-325	2090	69	)	)	PUNCT
ftr-325	2091	1	thereafter	thereafter	ADV
ftr-325	2091	2	,	,	PUNCT
ftr-325	2091	3	the	the	DET
ftr-325	2091	4	shareholders	shareholder	NOUN
ftr-325	2091	5	transferred	transfer	VERB
ftr-325	2091	6	all	all	PRON
ftr-325	2091	7	of	of	ADP
ftr-325	2091	8	the	the	DET
ftr-325	2091	9	nonvoting	nonvoting	ADJ
ftr-325	2091	10	stock	stock	NOUN
ftr-325	2091	11	to	to	ADP
ftr-325	2091	12	the	the	DET
ftr-325	2091	13	city	city	NOUN
ftr-325	2091	14	of	of	ADP
ftr-325	2091	15	los	los	PROPN
ftr-325	2091	16	angeles	angeles	PROPN
ftr-325	2091	17	safety	safety	NOUN
ftr-325	2091	18	members	members	PROPN
ftr-325	2091	19	pension	pension	NOUN
ftr-325	2091	20	plan	plan	NOUN
ftr-325	2091	21	(	(	PUNCT
ftr-325	2091	22	clasmpp	clasmpp	NOUN
ftr-325	2091	23	)	)	PUNCT
ftr-325	2091	24	,	,	PUNCT
ftr-325	2091	25	a	a	DET
ftr-325	2091	26	tax	tax	NOUN
ftr-325	2091	27	-	-	PUNCT
ftr-325	2091	28	exempt	exempt	ADJ
ftr-325	2091	29	entity	entity	NOUN
ftr-325	2091	30	as	as	ADP
ftr-325	2091	31	a	a	DET
ftr-325	2091	32	―donation,‖	―donation,‖	NOUN
ftr-325	2091	33	with	with	ADP
ftr-325	2091	34	the	the	DET
ftr-325	2091	35	understanding	understanding	NOUN
ftr-325	2091	36	that	that	DET
ftr-325	2091	37	clasmpp	clasmpp	NOUN
ftr-325	2091	38	would	would	AUX
ftr-325	2091	39	sell	sell	VERB
ftr-325	2091	40	the	the	DET
ftr-325	2091	41	shares	share	NOUN
ftr-325	2091	42	back	back	ADV
ftr-325	2091	43	after	after	ADP
ftr-325	2091	44	a	a	DET
ftr-325	2091	45	certain	certain	ADJ
ftr-325	2091	46	period	period	NOUN
ftr-325	2091	47	of	of	ADP
ftr-325	2091	48	time	time	NOUN
ftr-325	2091	49	.	.	PUNCT
ftr-325	2092	1	while	while	SCONJ
ftr-325	2092	2	clasmpp	clasmpp	NOUN
ftr-325	2092	3	held	hold	VERB
ftr-325	2092	4	the	the	DET
ftr-325	2092	5	stock	stock	NOUN
ftr-325	2092	6	,	,	PUNCT
ftr-325	2092	7	scvhg	scvhg	NOUN
ftr-325	2092	8	reported	report	VERB
ftr-325	2092	9	over	over	ADP
ftr-325	2092	10	$	$	SYM
ftr-325	2092	11	114	114	NUM
ftr-325	2092	12	million	million	NUM
ftr-325	2092	13	of	of	ADP
ftr-325	2092	14	income	income	NOUN
ftr-325	2092	15	,	,	PUNCT
ftr-325	2092	16	of	of	ADP
ftr-325	2092	17	which	which	PRON
ftr-325	2092	18	more	more	ADJ
ftr-325	2092	19	than	than	ADP
ftr-325	2092	20	$	$	SYM
ftr-325	2092	21	100	100	NUM
ftr-325	2092	22	million	million	NUM
ftr-325	2092	23	was	be	AUX
ftr-325	2092	24	passed	pass	VERB
ftr-325	2092	25	through	through	ADP
ftr-325	2092	26	to	to	ADP
ftr-325	2092	27	clasmpp	clasmpp	NOUN
ftr-325	2092	28	,	,	PUNCT
ftr-325	2092	29	but	but	CCONJ
ftr-325	2092	30	clasmpp	clasmpp	NOUN
ftr-325	2092	31	received	receive	VERB
ftr-325	2092	32	distributions	distribution	NOUN
ftr-325	2092	33	of	of	ADP
ftr-325	2092	34	only	only	ADV
ftr-325	2092	35	$	$	SYM
ftr-325	2092	36	202,500	202,500	NUM
ftr-325	2092	37	,	,	PUNCT
ftr-325	2092	38	representing	represent	VERB
ftr-325	2092	39	.02	.02	NUM
ftr-325	2092	40	percent	percent	NOUN
ftr-325	2092	41	of	of	ADP
ftr-325	2092	42	the	the	DET
ftr-325	2092	43	income	income	NOUN
ftr-325	2092	44	allocated	allocate	VERB
ftr-325	2092	45	to	to	ADP
ftr-325	2092	46	clasmpp	clasmpp	NOUN
ftr-325	2092	47	.	.	PUNCT
ftr-325	2093	1	after	after	ADP
ftr-325	2093	2	four	four	NUM
ftr-325	2093	3	years	year	NOUN
ftr-325	2093	4	,	,	PUNCT
ftr-325	2093	5	clasmpp	clasmpp	NOUN
ftr-325	2093	6	sold	sell	VERB
ftr-325	2093	7	the	the	DET
ftr-325	2093	8	900	900	NUM
ftr-325	2093	9	shares	share	NOUN
ftr-325	2093	10	of	of	ADP
ftr-325	2093	11	stock	stock	NOUN
ftr-325	2093	12	back	back	ADV
ftr-325	2093	13	to	to	ADP
ftr-325	2093	14	the	the	DET
ftr-325	2093	15	original	original	ADJ
ftr-325	2093	16	shareholders	shareholder	NOUN
ftr-325	2093	17	for	for	ADP
ftr-325	2093	18	$	$	SYM
ftr-325	2093	19	1,645,002	1,645,002	NUM
ftr-325	2093	20	,	,	PUNCT
ftr-325	2093	21	and	and	CCONJ
ftr-325	2093	22	the	the	DET
ftr-325	2093	23	warrants	warrant	NOUN
ftr-325	2093	24	were	be	AUX
ftr-325	2093	25	cancelled	cancel	VERB
ftr-325	2093	26	.	.	PUNCT
ftr-325	2094	1	the	the	DET
ftr-325	2094	2	irs	irs	PROPN
ftr-325	2094	3	concluded	conclude	VERB
ftr-325	2094	4	that	that	SCONJ
ftr-325	2094	5	the	the	DET
ftr-325	2094	6	transaction	transaction	NOUN
ftr-325	2094	7	was	be	AUX
ftr-325	2094	8	an	an	DET
ftr-325	2094	9	abusive	abusive	ADJ
ftr-325	2094	10	tax	tax	NOUN
ftr-325	2094	11	shelter	shelter	NOUN
ftr-325	2094	12	.	.	PUNCT
ftr-325	2095	1	the	the	DET
ftr-325	2095	2	irs	irs	PROPN
ftr-325	2095	3	concluded	conclude	VERB
ftr-325	2095	4	that	that	SCONJ
ftr-325	2095	5	under	under	ADP
ftr-325	2095	6	reg	reg	NOUN
ftr-325	2095	7	.	.	PUNCT
ftr-325	2096	1	§	§	PROPN
ftr-325	2096	2	1.1361	1.1361	NUM
ftr-325	2096	3	-	-	SYM
ftr-325	2096	4	1(l)(4)(ii	1(l)(4)(ii	NUM
ftr-325	2096	5	)	)	PUNCT
ftr-325	2096	6	the	the	DET
ftr-325	2096	7	warrants	warrant	NOUN
ftr-325	2096	8	constituted	constitute	VERB
ftr-325	2096	9	a	a	DET
ftr-325	2096	10	second	second	ADJ
ftr-325	2096	11	class	class	NOUN
ftr-325	2096	12	of	of	ADP
ftr-325	2096	13	stock	stock	NOUN
ftr-325	2096	14	in	in	ADP
ftr-325	2096	15	scvhg	scvhg	NOUN
ftr-325	2096	16	and	and	CCONJ
ftr-325	2096	17	scvhg‘s	scvhg‘s	ADJ
ftr-325	2096	18	status	status	NOUN
ftr-325	2096	19	as	as	ADP
ftr-325	2096	20	an	an	DET
ftr-325	2096	21	s	s	NOUN
ftr-325	2096	22	corporation	corporation	NOUN
ftr-325	2096	23	was	be	AUX
ftr-325	2096	24	terminated	terminate	VERB
ftr-325	2096	25	and	and	CCONJ
ftr-325	2096	26	issued	issue	VERB
ftr-325	2096	27	a	a	DET
ftr-325	2096	28	deficiency	deficiency	NOUN
ftr-325	2096	29	notice	notice	NOUN
ftr-325	2096	30	based	base	VERB
ftr-325	2096	31	upon	upon	SCONJ
ftr-325	2096	32	treating	treat	VERB
ftr-325	2096	33	scvhg	scvhg	NOUN
ftr-325	2096	34	as	as	ADP
ftr-325	2096	35	a	a	DET
ftr-325	2096	36	c	c	NOUN
ftr-325	2096	37	corporation	corporation	NOUN
ftr-325	2096	38	.	.	PUNCT
ftr-325	2097	1	the	the	DET
ftr-325	2097	2	district	district	NOUN
ftr-325	2097	3	court	court	NOUN
ftr-325	2097	4	agreed	agree	VERB
ftr-325	2097	5	with	with	ADP
ftr-325	2097	6	the	the	DET
ftr-325	2097	7	irs	irs	PROPN
ftr-325	2097	8	.	.	PUNCT
ftr-325	2098	1	the	the	DET
ftr-325	2098	2	warrants	warrant	NOUN
ftr-325	2098	3	―constitute	―constitute	PROPN
ftr-325	2098	4	equity,‖	equity,‖	PROPN
ftr-325	2098	5	and	and	CCONJ
ftr-325	2098	6	were	be	AUX
ftr-325	2098	7	intended	intend	VERB
ftr-325	2098	8	to	to	PART
ftr-325	2098	9	prevent	prevent	VERB
ftr-325	2098	10	clasmpp	clasmpp	NOUN
ftr-325	2098	11	―from	―from	ADP
ftr-325	2098	12	enjoying	enjoy	VERB
ftr-325	2098	13	the	the	DET
ftr-325	2098	14	rights	right	NOUN
ftr-325	2098	15	of	of	ADP
ftr-325	2098	16	distribution	distribution	NOUN
ftr-325	2098	17	or	or	CCONJ
ftr-325	2098	18	liquidation	liquidation	NOUN
ftr-325	2098	19	that	that	PRON
ftr-325	2098	20	ordinarily	ordinarily	ADV
ftr-325	2098	21	would	would	AUX
ftr-325	2098	22	come	come	VERB
ftr-325	2098	23	with	with	ADP
ftr-325	2098	24	ownership	ownership	NOUN
ftr-325	2098	25	of	of	ADP
ftr-325	2098	26	the	the	DET
ftr-325	2098	27	majority	majority	NOUN
ftr-325	2098	28	of	of	ADP
ftr-325	2098	29	a	a	DET
ftr-325	2098	30	successful	successful	ADJ
ftr-325	2098	31	company‘s	company‘s	NOUN
ftr-325	2098	32	shares.‖	shares.‖	NOUN
ftr-325	2098	33	thus	thus	ADV
ftr-325	2098	34	the	the	DET
ftr-325	2098	35	warrants	warrant	NOUN
ftr-325	2098	36	were	be	AUX
ftr-325	2098	37	a	a	DET
ftr-325	2098	38	second	second	ADJ
ftr-325	2098	39	class	class	NOUN
ftr-325	2098	40	stock	stock	NOUN
ftr-325	2098	41	and	and	CCONJ
ftr-325	2098	42	scvhg‘s	scvhg‘s	NOUN
ftr-325	2098	43	s	s	PROPN
ftr-325	2098	44	corporation	corporation	NOUN
ftr-325	2098	45	status	status	NOUN
ftr-325	2098	46	was	be	AUX
ftr-325	2098	47	terminated	terminate	VERB
ftr-325	2098	48	.	.	PUNCT
ftr-325	2099	1	however	however	ADV
ftr-325	2099	2	,	,	PUNCT
ftr-325	2099	3	the	the	DET
ftr-325	2099	4	warrants	warrant	NOUN
ftr-325	2099	5	were	be	AUX
ftr-325	2099	6	not	not	PART
ftr-325	2099	7	a	a	DET
ftr-325	2099	8	second	second	ADJ
ftr-325	2099	9	class	class	NOUN
ftr-325	2099	10	of	of	ADP
ftr-325	2099	11	stock	stock	NOUN
ftr-325	2099	12	under	under	ADP
ftr-325	2099	13	reg	reg	NOUN
ftr-325	2099	14	.	.	PUNCT
ftr-325	2100	1	§	§	PROPN
ftr-325	2100	2	1.13611(l)(4)(iii	1.13611(l)(4)(iii	NUM
ftr-325	2100	3	)	)	PUNCT
ftr-325	2100	4	,	,	PUNCT
ftr-325	2100	5	which	which	PRON
ftr-325	2100	6	provides	provide	VERB
ftr-325	2100	7	that	that	SCONJ
ftr-325	2100	8	options	option	NOUN
ftr-325	2100	9	are	be	AUX
ftr-325	2100	10	a	a	DET
ftr-325	2100	11	second	second	ADJ
ftr-325	2100	12	class	class	NOUN
ftr-325	2100	13	if	if	SCONJ
ftr-325	2100	14	,	,	PUNCT
ftr-325	2100	15	under	under	ADP
ftr-325	2100	16	the	the	DET
ftr-325	2100	17	facts	fact	NOUN
ftr-325	2100	18	and	and	CCONJ
ftr-325	2100	19	circumstances	circumstance	NOUN
ftr-325	2100	20	,	,	PUNCT
ftr-325	2100	21	(	(	PUNCT
ftr-325	2100	22	1	1	X
ftr-325	2100	23	)	)	PUNCT
ftr-325	2100	24	the	the	DET
ftr-325	2100	25	option	option	NOUN
ftr-325	2100	26	is	be	AUX
ftr-325	2100	27	substantially	substantially	ADV
ftr-325	2100	28	certain	certain	ADJ
ftr-325	2100	29	to	to	PART
ftr-325	2100	30	be	be	AUX
ftr-325	2100	31	exercised	exercise	VERB
ftr-325	2100	32	and	and	CCONJ
ftr-325	2100	33	(	(	PUNCT
ftr-325	2100	34	2	2	X
ftr-325	2100	35	)	)	PUNCT
ftr-325	2100	36	has	have	VERB
ftr-325	2100	37	an	an	DET
ftr-325	2100	38	exercise	exercise	NOUN
ftr-325	2100	39	price	price	NOUN
ftr-325	2100	40	substantially	substantially	ADV
ftr-325	2100	41	below	below	ADP
ftr-325	2100	42	the	the	DET
ftr-325	2100	43	fair	fair	ADJ
ftr-325	2100	44	market	market	NOUN
ftr-325	2100	45	value	value	NOUN
ftr-325	2100	46	of	of	ADP
ftr-325	2100	47	the	the	DET
ftr-325	2100	48	underlying	underlie	VERB
ftr-325	2100	49	stock	stock	NOUN
ftr-325	2100	50	on	on	ADP
ftr-325	2100	51	the	the	DET
ftr-325	2100	52	date	date	NOUN
ftr-325	2100	53	the	the	DET
ftr-325	2100	54	option	option	NOUN
ftr-325	2100	55	is	be	AUX
ftr-325	2100	56	issued	issue	VERB
ftr-325	2100	57	.	.	PUNCT
ftr-325	2101	1	in	in	ADP
ftr-325	2101	2	this	this	DET
ftr-325	2101	3	case	case	NOUN
ftr-325	2101	4	it	it	PRON
ftr-325	2101	5	was	be	AUX
ftr-325	2101	6	never	never	ADV
ftr-325	2101	7	intended	intend	VERB
ftr-325	2101	8	that	that	SCONJ
ftr-325	2101	9	the	the	DET
ftr-325	2101	10	options	option	NOUN
ftr-325	2101	11	be	be	AUX
ftr-325	2101	12	exercised	exercise	VERB
ftr-325	2101	13	;	;	PUNCT
ftr-325	2101	14	they	they	PRON
ftr-325	2101	15	were	be	AUX
ftr-325	2101	16	a	a	DET
ftr-325	2101	17	―poison	―poison	NOUN
ftr-325	2101	18	pill.‖	pill.‖	NOUN
ftr-325	2101	19	a.	a.	NOUN
ftr-325	2101	20	reconsidered	reconsider	VERB
ftr-325	2101	21	.	.	PUNCT
ftr-325	2102	1	santa	santa	PROPN
ftr-325	2102	2	clara	clara	PROPN
ftr-325	2102	3	valley	valley	PROPN
ftr-325	2102	4	housing	housing	PROPN
ftr-325	2102	5	group	group	PROPN
ftr-325	2102	6	,	,	PUNCT
ftr-325	2102	7	inc	inc	PROPN
ftr-325	2102	8	.	.	PROPN
ftr-325	2103	1	v.	v.	PROPN
ftr-325	2103	2	united	united	PROPN
ftr-325	2103	3	states	states	PROPN
ftr-325	2103	4	,	,	PUNCT
ftr-325	2104	1	109	109	NUM
ftr-325	2104	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2104	3	2012	2012	NUM
ftr-325	2104	4	-	-	SYM
ftr-325	2104	5	554	554	NUM
ftr-325	2104	6	(	(	PUNCT
ftr-325	2104	7	n.d	n.d	PROPN
ftr-325	2104	8	.	.	PROPN
ftr-325	2104	9	cal	cal	PROPN
ftr-325	2104	10	.	.	PUNCT
ftr-325	2105	1	1/18/12	1/18/12	NUM
ftr-325	2105	2	)	)	PUNCT
ftr-325	2105	3	.	.	PUNCT
ftr-325	2106	1	on	on	ADP
ftr-325	2106	2	reconsideration	reconsideration	NOUN
ftr-325	2106	3	of	of	ADP
ftr-325	2106	4	its	its	PRON
ftr-325	2106	5	summary	summary	NOUN
ftr-325	2106	6	judgment	judgment	NOUN
ftr-325	2106	7	,	,	PUNCT
ftr-325	2106	8	the	the	DET
ftr-325	2106	9	court	court	NOUN
ftr-325	2106	10	determined	determine	VERB
ftr-325	2106	11	that	that	SCONJ
ftr-325	2106	12	there	there	PRON
ftr-325	2106	13	is	be	VERB
ftr-325	2106	14	a	a	DET
ftr-325	2106	15	triable	triable	ADJ
ftr-325	2106	16	issue	issue	NOUN
ftr-325	2106	17	of	of	ADP
ftr-325	2106	18	fact	fact	NOUN
ftr-325	2106	19	whether	whether	SCONJ
ftr-325	2106	20	the	the	DET
ftr-325	2106	21	warrants	warrant	NOUN
ftr-325	2106	22	are	be	AUX
ftr-325	2106	23	protected	protect	VERB
ftr-325	2106	24	from	from	ADP
ftr-325	2106	25	being	be	AUX
ftr-325	2106	26	treated	treat	VERB
ftr-325	2106	27	as	as	ADP
ftr-325	2106	28	a	a	DET
ftr-325	2106	29	second	second	ADJ
ftr-325	2106	30	class	class	NOUN
ftr-325	2106	31	of	of	ADP
ftr-325	2106	32	stock	stock	NOUN
ftr-325	2106	33	under	under	ADP
ftr-325	2106	34	the	the	DET
ftr-325	2106	35	safe	safe	ADJ
ftr-325	2106	36	harbor	harbor	NOUN
ftr-325	2106	37	of	of	ADP
ftr-325	2106	38	reg	reg	NOUN
ftr-325	2106	39	.	.	PUNCT
ftr-325	2107	1	§	§	PROPN
ftr-325	2107	2	1.13611(f)(4)(iii)(c	1.13611(f)(4)(iii)(c	NUM
ftr-325	2107	3	)	)	PUNCT
ftr-325	2107	4	,	,	PUNCT
ftr-325	2107	5	which	which	PRON
ftr-325	2107	6	provides	provide	VERB
ftr-325	2107	7	that	that	SCONJ
ftr-325	2107	8	a	a	DET
ftr-325	2107	9	call	call	NOUN
ftr-325	2107	10	option	option	NOUN
ftr-325	2107	11	will	will	AUX
ftr-325	2107	12	not	not	PART
ftr-325	2107	13	be	be	AUX
ftr-325	2107	14	treated	treat	VERB
ftr-325	2107	15	as	as	ADP
ftr-325	2107	16	a	a	DET
ftr-325	2107	17	second	second	ADJ
ftr-325	2107	18	class	class	NOUN
ftr-325	2107	19	of	of	ADP
ftr-325	2107	20	stock	stock	NOUN
ftr-325	2107	21	if	if	SCONJ
ftr-325	2107	22	the	the	DET
ftr-325	2107	23	strike	strike	NOUN
ftr-325	2107	24	price	price	NOUN
ftr-325	2107	25	is	be	AUX
ftr-325	2107	26	at	at	ADV
ftr-325	2107	27	least	least	ADV
ftr-325	2107	28	90	90	NUM
ftr-325	2107	29	percent	percent	NOUN
ftr-325	2107	30	of	of	ADP
ftr-325	2107	31	the	the	DET
ftr-325	2107	32	fair	fair	ADJ
ftr-325	2107	33	604	604	NUM
ftr-325	2107	34	florida	florida	PROPN
ftr-325	2107	35	tax	tax	NOUN
ftr-325	2107	36	review	review	NOUN
ftr-325	2108	1	[	[	X
ftr-325	2108	2	vol	vol	NOUN
ftr-325	2108	3	.	.	NOUN
ftr-325	2108	4	13:10	13:10	NUM
ftr-325	2108	5	market	market	NOUN
ftr-325	2108	6	value	value	NOUN
ftr-325	2108	7	of	of	ADP
ftr-325	2108	8	the	the	DET
ftr-325	2108	9	underlying	underlie	VERB
ftr-325	2108	10	stock	stock	NOUN
ftr-325	2108	11	on	on	ADP
ftr-325	2108	12	the	the	DET
ftr-325	2108	13	date	date	NOUN
ftr-325	2108	14	the	the	DET
ftr-325	2108	15	option	option	NOUN
ftr-325	2108	16	is	be	AUX
ftr-325	2108	17	issued	issue	VERB
ftr-325	2108	18	,	,	PUNCT
ftr-325	2108	19	transferred	transfer	VERB
ftr-325	2108	20	to	to	ADP
ftr-325	2108	21	an	an	DET
ftr-325	2108	22	ineligible	ineligible	ADJ
ftr-325	2108	23	shareholder	shareholder	NOUN
ftr-325	2108	24	,	,	PUNCT
ftr-325	2108	25	or	or	CCONJ
ftr-325	2108	26	materially	materially	ADV
ftr-325	2108	27	modified	modify	VERB
ftr-325	2108	28	.	.	PUNCT
ftr-325	2109	1	the	the	DET
ftr-325	2109	2	regulation	regulation	NOUN
ftr-325	2109	3	also	also	ADV
ftr-325	2109	4	directs	direct	VERB
ftr-325	2109	5	that	that	SCONJ
ftr-325	2109	6	a	a	DET
ftr-325	2109	7	good	good	ADJ
ftr-325	2109	8	faith	faith	NOUN
ftr-325	2109	9	determination	determination	NOUN
ftr-325	2109	10	of	of	ADP
ftr-325	2109	11	value	value	NOUN
ftr-325	2109	12	will	will	AUX
ftr-325	2109	13	be	be	AUX
ftr-325	2109	14	respected	respect	VERB
ftr-325	2109	15	unless	unless	SCONJ
ftr-325	2109	16	it	it	PRON
ftr-325	2109	17	can	can	AUX
ftr-325	2109	18	be	be	AUX
ftr-325	2109	19	shown	show	VERB
ftr-325	2109	20	that	that	SCONJ
ftr-325	2109	21	the	the	DET
ftr-325	2109	22	valuation	valuation	NOUN
ftr-325	2109	23	was	be	AUX
ftr-325	2109	24	substantially	substantially	ADV
ftr-325	2109	25	in	in	ADP
ftr-325	2109	26	error	error	NOUN
ftr-325	2109	27	and	and	CCONJ
ftr-325	2109	28	the	the	DET
ftr-325	2109	29	determination	determination	NOUN
ftr-325	2109	30	was	be	AUX
ftr-325	2109	31	not	not	PART
ftr-325	2109	32	made	make	VERB
ftr-325	2109	33	with	with	ADP
ftr-325	2109	34	reasonable	reasonable	ADJ
ftr-325	2109	35	diligence	diligence	NOUN
ftr-325	2109	36	.	.	PUNCT
ftr-325	2110	1	the	the	DET
ftr-325	2110	2	court	court	NOUN
ftr-325	2110	3	indicated	indicate	VERB
ftr-325	2110	4	that	that	SCONJ
ftr-325	2110	5	there	there	PRON
ftr-325	2110	6	is	be	VERB
ftr-325	2110	7	conflicting	conflicting	ADJ
ftr-325	2110	8	evidence	evidence	NOUN
ftr-325	2110	9	regarding	regard	VERB
ftr-325	2110	10	the	the	DET
ftr-325	2110	11	value	value	NOUN
ftr-325	2110	12	of	of	ADP
ftr-325	2110	13	the	the	DET
ftr-325	2110	14	stock	stock	NOUN
ftr-325	2110	15	at	at	ADP
ftr-325	2110	16	the	the	DET
ftr-325	2110	17	time	time	NOUN
ftr-325	2110	18	the	the	DET
ftr-325	2110	19	warrants	warrant	NOUN
ftr-325	2110	20	were	be	AUX
ftr-325	2110	21	issued	issue	VERB
ftr-325	2110	22	.	.	PUNCT
ftr-325	2111	1	2	2	X
ftr-325	2111	2	.	.	X
ftr-325	2111	3	qsub	qsub	PROPN
ftr-325	2111	4	status	status	PROPN
ftr-325	2111	5	is	be	AUX
ftr-325	2111	6	a	a	DET
ftr-325	2111	7	property	property	NOUN
ftr-325	2111	8	right	right	NOUN
ftr-325	2111	9	of	of	ADP
ftr-325	2111	10	the	the	DET
ftr-325	2111	11	qsub	qsub	PROPN
ftr-325	2111	12	.	.	PUNCT
ftr-325	2112	1	in	in	ADP
ftr-325	2112	2	re	re	ADP
ftr-325	2112	3	the	the	DET
ftr-325	2112	4	majestic	majestic	PROPN
ftr-325	2112	5	star	star	PROPN
ftr-325	2112	6	casino	casino	PROPN
ftr-325	2112	7	,	,	PUNCT
ftr-325	2112	8	llc	llc	PROPN
ftr-325	2112	9	,	,	PUNCT
ftr-325	2112	10	109	109	NUM
ftr-325	2112	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2112	12	2012	2012	NUM
ftr-325	2112	13	-	-	SYM
ftr-325	2112	14	698	698	NUM
ftr-325	2112	15	(	(	PUNCT
ftr-325	2112	16	bankr	bankr	PROPN
ftr-325	2112	17	.	.	PUNCT
ftr-325	2113	1	d.	d.	PROPN
ftr-325	2113	2	del	del	PROPN
ftr-325	2113	3	.	.	PROPN
ftr-325	2113	4	1/24/12	1/24/12	NUM
ftr-325	2113	5	)	)	PUNCT
ftr-325	2113	6	.	.	PUNCT
ftr-325	2114	1	a	a	DET
ftr-325	2114	2	debtor	debtor	NOUN
ftr-325	2114	3	qsub	qsub	NOUN
ftr-325	2114	4	,	,	PUNCT
ftr-325	2114	5	but	but	CCONJ
ftr-325	2114	6	not	not	PART
ftr-325	2114	7	its	its	PRON
ftr-325	2114	8	parent	parent	NOUN
ftr-325	2114	9	s	s	PART
ftr-325	2114	10	corporation	corporation	NOUN
ftr-325	2114	11	,	,	PUNCT
ftr-325	2114	12	was	be	AUX
ftr-325	2114	13	in	in	ADP
ftr-325	2114	14	bankruptcy	bankruptcy	NOUN
ftr-325	2114	15	.	.	PUNCT
ftr-325	2115	1	the	the	DET
ftr-325	2115	2	court	court	NOUN
ftr-325	2115	3	held	hold	VERB
ftr-325	2115	4	that	that	SCONJ
ftr-325	2115	5	the	the	DET
ftr-325	2115	6	parent	parent	NOUN
ftr-325	2115	7	corporation‘s	corporation‘s	PROPN
ftr-325	2115	8	post	post	ADJ
ftr-325	2115	9	-	-	ADJ
ftr-325	2115	10	bankruptcy	bankruptcy	ADJ
ftr-325	2115	11	petition	petition	NOUN
ftr-325	2115	12	revocation	revocation	NOUN
ftr-325	2115	13	of	of	ADP
ftr-325	2115	14	its	its	PRON
ftr-325	2115	15	s	s	PART
ftr-325	2115	16	corporation	corporation	NOUN
ftr-325	2115	17	status	status	NOUN
ftr-325	2115	18	,	,	PUNCT
ftr-325	2115	19	which	which	PRON
ftr-325	2115	20	under	under	ADP
ftr-325	2115	21	§	§	PROPN
ftr-325	2115	22	1361(b)(3)(c	1361(b)(3)(c	NUM
ftr-325	2115	23	)	)	PUNCT
ftr-325	2115	24	automatically	automatically	ADV
ftr-325	2115	25	terminated	terminate	VERB
ftr-325	2115	26	the	the	DET
ftr-325	2115	27	debtor	debtor	NOUN
ftr-325	2115	28	-	-	PUNCT
ftr-325	2115	29	subsidiary‘s	subsidiary‘s	PROPN
ftr-325	2115	30	qsub	qsub	X
ftr-325	2115	31	status	status	NOUN
ftr-325	2115	32	,	,	PUNCT
ftr-325	2115	33	converting	convert	VERB
ftr-325	2115	34	it	it	PRON
ftr-325	2115	35	into	into	ADP
ftr-325	2115	36	a	a	DET
ftr-325	2115	37	c	c	NOUN
ftr-325	2115	38	corporation	corporation	NOUN
ftr-325	2115	39	,	,	PUNCT
ftr-325	2115	40	was	be	AUX
ftr-325	2115	41	an	an	DET
ftr-325	2115	42	avoidable	avoidable	ADJ
ftr-325	2115	43	transfer	transfer	NOUN
ftr-325	2115	44	of	of	ADP
ftr-325	2115	45	estate	estate	NOUN
ftr-325	2115	46	property	property	NOUN
ftr-325	2115	47	in	in	ADP
ftr-325	2115	48	violation	violation	NOUN
ftr-325	2115	49	of	of	ADP
ftr-325	2115	50	bankruptcy	bankruptcy	NOUN
ftr-325	2115	51	code	code	PROPN
ftr-325	2115	52	§	§	PROPN
ftr-325	2115	53	549	549	NUM
ftr-325	2115	54	.	.	PUNCT
ftr-325	2116	1	the	the	DET
ftr-325	2116	2	debtor‘s	debtor‘s	PROPN
ftr-325	2116	3	qsub	qsub	PROPN
ftr-325	2116	4	status	status	NOUN
ftr-325	2116	5	was	be	AUX
ftr-325	2116	6	property	property	NOUN
ftr-325	2116	7	of	of	ADP
ftr-325	2116	8	the	the	DET
ftr-325	2116	9	bankruptcy	bankruptcy	NOUN
ftr-325	2116	10	estate	estate	NOUN
ftr-325	2116	11	,	,	PUNCT
ftr-325	2116	12	and	and	CCONJ
ftr-325	2116	13	as	as	ADP
ftr-325	2116	14	a	a	DET
ftr-325	2116	15	result	result	NOUN
ftr-325	2116	16	of	of	ADP
ftr-325	2116	17	the	the	DET
ftr-325	2116	18	loss	loss	NOUN
ftr-325	2116	19	of	of	ADP
ftr-325	2116	20	that	that	DET
ftr-325	2116	21	status	status	NOUN
ftr-325	2116	22	was	be	AUX
ftr-325	2116	23	required	require	VERB
ftr-325	2116	24	to	to	ADP
ftr-325	2116	25	,	,	PUNCT
ftr-325	2116	26	and	and	CCONJ
ftr-325	2116	27	did	do	AUX
ftr-325	2116	28	,	,	PUNCT
ftr-325	2116	29	pay	pay	VERB
ftr-325	2116	30	state	state	NOUN
ftr-325	2116	31	income	income	NOUN
ftr-325	2116	32	taxes	taxis	NOUN
ftr-325	2116	33	it	it	PRON
ftr-325	2116	34	would	would	AUX
ftr-325	2116	35	not	not	PART
ftr-325	2116	36	otherwise	otherwise	ADV
ftr-325	2116	37	have	have	AUX
ftr-325	2116	38	been	be	AUX
ftr-325	2116	39	required	require	VERB
ftr-325	2116	40	to	to	PART
ftr-325	2116	41	pay	pay	VERB
ftr-325	2116	42	.	.	PUNCT
ftr-325	2117	1	(	(	PUNCT
ftr-325	2117	2	the	the	DET
ftr-325	2117	3	corporation	corporation	NOUN
ftr-325	2117	4	had	have	AUX
ftr-325	2117	5	not	not	PART
ftr-325	2117	6	paid	pay	VERB
ftr-325	2117	7	any	any	DET
ftr-325	2117	8	federal	federal	ADJ
ftr-325	2117	9	income	income	NOUN
ftr-325	2117	10	taxes	taxis	NOUN
ftr-325	2117	11	,	,	PUNCT
ftr-325	2117	12	but	but	CCONJ
ftr-325	2117	13	the	the	DET
ftr-325	2117	14	irs‘s	irs‘s	NOUN
ftr-325	2117	15	claim	claim	VERB
ftr-325	2117	16	for	for	ADP
ftr-325	2117	17	any	any	DET
ftr-325	2117	18	deficiency	deficiency	NOUN
ftr-325	2117	19	would	would	AUX
ftr-325	2117	20	be	be	AUX
ftr-325	2117	21	affected	affect	VERB
ftr-325	2117	22	,	,	PUNCT
ftr-325	2117	23	so	so	ADV
ftr-325	2117	24	the	the	DET
ftr-325	2117	25	irs	irs	PROPN
ftr-325	2117	26	opposed	oppose	VERB
ftr-325	2117	27	the	the	DET
ftr-325	2117	28	debtor‘s	debtor‘s	PROPN
ftr-325	2117	29	argument	argument	NOUN
ftr-325	2117	30	that	that	SCONJ
ftr-325	2117	31	its	its	PRON
ftr-325	2117	32	qsub	qsub	PROPN
ftr-325	2117	33	status	status	NOUN
ftr-325	2117	34	was	be	AUX
ftr-325	2117	35	property	property	NOUN
ftr-325	2117	36	of	of	ADP
ftr-325	2117	37	the	the	DET
ftr-325	2117	38	bankruptcy	bankruptcy	NOUN
ftr-325	2117	39	estate	estate	NOUN
ftr-325	2117	40	.	.	PUNCT
ftr-325	2117	41	)	)	PUNCT
ftr-325	2118	1	accordingly	accordingly	ADV
ftr-325	2118	2	,	,	PUNCT
ftr-325	2118	3	the	the	DET
ftr-325	2118	4	revocation	revocation	NOUN
ftr-325	2118	5	of	of	ADP
ftr-325	2118	6	the	the	DET
ftr-325	2118	7	parent‘s	parent‘s	NOUN
ftr-325	2118	8	status	status	NOUN
ftr-325	2118	9	as	as	ADP
ftr-325	2118	10	an	an	DET
ftr-325	2118	11	s	s	NOUN
ftr-325	2118	12	corporation	corporation	NOUN
ftr-325	2118	13	and	and	CCONJ
ftr-325	2118	14	the	the	DET
ftr-325	2118	15	termination	termination	NOUN
ftr-325	2118	16	of	of	ADP
ftr-325	2118	17	the	the	DET
ftr-325	2118	18	debtor‘s	debtor‘s	PROPN
ftr-325	2118	19	status	status	NOUN
ftr-325	2118	20	as	as	ADP
ftr-325	2118	21	a	a	DET
ftr-325	2118	22	qsub	qsub	NOUN
ftr-325	2118	23	were	be	AUX
ftr-325	2118	24	held	hold	VERB
ftr-325	2118	25	to	to	PART
ftr-325	2118	26	be	be	AUX
ftr-325	2118	27	―void	―void	ADJ
ftr-325	2118	28	and	and	CCONJ
ftr-325	2118	29	of	of	ADP
ftr-325	2118	30	no	no	DET
ftr-325	2118	31	effect.‖	effect.‖	NOUN
ftr-325	2118	32			NOUN
ftr-325	2118	33	in	in	ADP
ftr-325	2118	34	re	re	ADP
ftr-325	2118	35	prudential	prudential	PROPN
ftr-325	2118	36	lines	lines	PROPN
ftr-325	2118	37	,	,	PUNCT
ftr-325	2118	38	inc	inc	PROPN
ftr-325	2118	39	.	.	PROPN
ftr-325	2118	40	,	,	PUNCT
ftr-325	2118	41	107	107	NUM
ftr-325	2118	42	b.r	b.r	PROPN
ftr-325	2118	43	.	.	PROPN
ftr-325	2118	44	832	832	NUM
ftr-325	2118	45	(	(	PUNCT
ftr-325	2118	46	bankr	bankr	PROPN
ftr-325	2118	47	.	.	PUNCT
ftr-325	2119	1	s.d.n.y	s.d.n.y	PROPN
ftr-325	2119	2	.	.	PROPN
ftr-325	2119	3	1989	1989	NUM
ftr-325	2119	4	)	)	PUNCT
ftr-325	2119	5	,	,	PUNCT
ftr-325	2119	6	aff'd	aff'd	NOUN
ftr-325	2119	7	,	,	PUNCT
ftr-325	2119	8	928	928	NUM
ftr-325	2119	9	f.2d	f.2d	NOUN
ftr-325	2119	10	565	565	NUM
ftr-325	2119	11	(	(	PUNCT
ftr-325	2119	12	2d	2d	NUM
ftr-325	2119	13	cir	cir	NOUN
ftr-325	2119	14	.	.	PROPN
ftr-325	2119	15	1991	1991	NUM
ftr-325	2119	16	)	)	PUNCT
ftr-325	2119	17	,	,	PUNCT
ftr-325	2119	18	followed	follow	VERB
ftr-325	2119	19	.	.	PUNCT
ftr-325	2120	1	3	3	X
ftr-325	2120	2	.	.	X
ftr-325	2120	3	roth	roth	PROPN
ftr-325	2120	4	ira	ira	PROPN
ftr-325	2120	5	is	be	AUX
ftr-325	2120	6	not	not	PART
ftr-325	2120	7	an	an	DET
ftr-325	2120	8	eligible	eligible	ADJ
ftr-325	2120	9	s	s	PART
ftr-325	2120	10	corporation	corporation	NOUN
ftr-325	2120	11	shareholder	shareholder	NOUN
ftr-325	2120	12	.	.	PUNCT
ftr-325	2121	1	taproot	taproot	PROPN
ftr-325	2121	2	administrative	administrative	ADJ
ftr-325	2121	3	services	services	PROPN
ftr-325	2121	4	,	,	PUNCT
ftr-325	2121	5	inc	inc	PROPN
ftr-325	2121	6	.	.	PROPN
ftr-325	2122	1	v.	v.	PROPN
ftr-325	2122	2	commissioner	commissioner	PROPN
ftr-325	2122	3	,	,	PUNCT
ftr-325	2122	4	133	133	NUM
ftr-325	2122	5	t.c	t.c	NOUN
ftr-325	2122	6	.	.	PROPN
ftr-325	2123	1	202	202	NUM
ftr-325	2123	2	(	(	PUNCT
ftr-325	2123	3	9/29/09	9/29/09	NUM
ftr-325	2123	4	)	)	PUNCT
ftr-325	2123	5	(	(	PUNCT
ftr-325	2123	6	reviewed	review	VERB
ftr-325	2123	7	,	,	PUNCT
ftr-325	2123	8	12	12	NUM
ftr-325	2123	9	-	-	SYM
ftr-325	2123	10	4	4	NUM
ftr-325	2123	11	)	)	PUNCT
ftr-325	2123	12	.	.	PUNCT
ftr-325	2124	1	the	the	DET
ftr-325	2124	2	taxpayer	taxpayer	PROPN
ftr-325	2124	3	corporation‘s	corporation‘s	PROPN
ftr-325	2124	4	sole	sole	ADJ
ftr-325	2124	5	shareholder	shareholder	NOUN
ftr-325	2124	6	was	be	AUX
ftr-325	2124	7	a	a	DET
ftr-325	2124	8	custodial	custodial	ADJ
ftr-325	2124	9	roth	roth	NOUN
ftr-325	2124	10	ira	ira	PROPN
ftr-325	2124	11	account	account	PROPN
ftr-325	2124	12	.	.	PUNCT
ftr-325	2125	1	eligible	eligible	ADJ
ftr-325	2125	2	s	s	PART
ftr-325	2125	3	corporation	corporation	NOUN
ftr-325	2125	4	shareholders	shareholder	NOUN
ftr-325	2125	5	as	as	SCONJ
ftr-325	2125	6	defined	define	VERB
ftr-325	2125	7	in	in	ADP
ftr-325	2125	8	§	§	PROPN
ftr-325	2125	9	1361	1361	NUM
ftr-325	2125	10	include	include	VERB
ftr-325	2125	11	individuals	individual	NOUN
ftr-325	2125	12	,	,	PUNCT
ftr-325	2125	13	estates	estate	NOUN
ftr-325	2125	14	,	,	PUNCT
ftr-325	2125	15	certain	certain	ADJ
ftr-325	2125	16	specifically	specifically	ADV
ftr-325	2125	17	designated	designate	VERB
ftr-325	2125	18	trusts	trust	NOUN
ftr-325	2125	19	and	and	CCONJ
ftr-325	2125	20	certain	certain	ADJ
ftr-325	2125	21	exempt	exempt	ADJ
ftr-325	2125	22	organizations	organization	NOUN
ftr-325	2125	23	.	.	PUNCT
ftr-325	2126	1	with	with	ADP
ftr-325	2126	2	an	an	DET
ftr-325	2126	3	effective	effective	ADJ
ftr-325	2126	4	date	date	NOUN
ftr-325	2126	5	after	after	ADP
ftr-325	2126	6	the	the	DET
ftr-325	2126	7	year	year	NOUN
ftr-325	2126	8	involved	involve	VERB
ftr-325	2126	9	in	in	ADP
ftr-325	2126	10	this	this	DET
ftr-325	2126	11	case	case	NOUN
ftr-325	2126	12	,	,	PUNCT
ftr-325	2126	13	§	§	NOUN
ftr-325	2126	14	1361(c)(2)(a)(vi	1361(c)(2)(a)(vi	NUM
ftr-325	2126	15	)	)	PUNCT
ftr-325	2126	16	was	be	AUX
ftr-325	2126	17	enacted	enact	VERB
ftr-325	2126	18	to	to	PART
ftr-325	2126	19	allow	allow	VERB
ftr-325	2126	20	a	a	DET
ftr-325	2126	21	bank	bank	NOUN
ftr-325	2126	22	whose	whose	DET
ftr-325	2126	23	stock	stock	NOUN
ftr-325	2126	24	is	be	AUX
ftr-325	2126	25	held	hold	VERB
ftr-325	2126	26	by	by	ADP
ftr-325	2126	27	an	an	DET
ftr-325	2126	28	ira	ira	PROPN
ftr-325	2126	29	or	or	CCONJ
ftr-325	2126	30	roth	roth	PROPN
ftr-325	2126	31	ira	ira	PROPN
ftr-325	2126	32	to	to	PART
ftr-325	2126	33	elect	elect	VERB
ftr-325	2126	34	s	s	PART
ftr-325	2126	35	corporation	corporation	NOUN
ftr-325	2126	36	status	status	NOUN
ftr-325	2126	37	.	.	PUNCT
ftr-325	2127	1	reg	reg	NOUN
ftr-325	2127	2	.	.	PUNCT
ftr-325	2128	1	§	§	PROPN
ftr-325	2128	2	1.1361	1.1361	NUM
ftr-325	2128	3	-	-	SYM
ftr-325	2128	4	1(e)(1	1(e)(1	NUM
ftr-325	2128	5	)	)	PUNCT
ftr-325	2128	6	provides	provide	VERB
ftr-325	2128	7	that	that	SCONJ
ftr-325	2128	8	a	a	DET
ftr-325	2128	9	person	person	NOUN
ftr-325	2128	10	for	for	ADP
ftr-325	2128	11	whom	whom	PRON
ftr-325	2128	12	s	s	VERB
ftr-325	2128	13	corporation	corporation	NOUN
ftr-325	2128	14	stock	stock	NOUN
ftr-325	2128	15	is	be	AUX
ftr-325	2128	16	held	hold	VERB
ftr-325	2128	17	by	by	ADP
ftr-325	2128	18	a	a	DET
ftr-325	2128	19	nominee	nominee	NOUN
ftr-325	2128	20	,	,	PUNCT
ftr-325	2128	21	guardian	guardian	NOUN
ftr-325	2128	22	,	,	PUNCT
ftr-325	2128	23	custodian	custodian	ADJ
ftr-325	2128	24	,	,	PUNCT
ftr-325	2128	25	or	or	CCONJ
ftr-325	2128	26	agent	agent	NOUN
ftr-325	2128	27	is	be	AUX
ftr-325	2128	28	deemed	deem	VERB
ftr-325	2128	29	to	to	PART
ftr-325	2128	30	be	be	AUX
ftr-325	2128	31	the	the	DET
ftr-325	2128	32	s	s	PROPN
ftr-325	2128	33	corporation	corporation	NOUN
ftr-325	2128	34	shareholder	shareholder	NOUN
ftr-325	2128	35	.	.	PUNCT
ftr-325	2129	1	however	however	ADV
ftr-325	2129	2	,	,	PUNCT
ftr-325	2129	3	in	in	ADP
ftr-325	2129	4	rev	rev	PROPN
ftr-325	2129	5	.	.	PUNCT
ftr-325	2129	6	rul	rul	PROPN
ftr-325	2129	7	.	.	PUNCT
ftr-325	2130	1	92	92	NUM
ftr-325	2130	2	-	-	SYM
ftr-325	2130	3	73	73	NUM
ftr-325	2130	4	,	,	PUNCT
ftr-325	2130	5	1992	1992	NUM
ftr-325	2130	6	-	-	SYM
ftr-325	2130	7	2	2	NUM
ftr-325	2130	8	c.b	c.b	PROPN
ftr-325	2130	9	.	.	PROPN
ftr-325	2130	10	224	224	NUM
ftr-325	2130	11	,	,	PUNCT
ftr-325	2130	12	the	the	DET
ftr-325	2130	13	irs	irs	PROPN
ftr-325	2130	14	ruled	rule	VERB
ftr-325	2130	15	that	that	SCONJ
ftr-325	2130	16	a	a	DET
ftr-325	2130	17	trust	trust	NOUN
ftr-325	2130	18	that	that	PRON
ftr-325	2130	19	qualifies	qualify	VERB
ftr-325	2130	20	as	as	ADP
ftr-325	2130	21	an	an	DET
ftr-325	2130	22	ira	ira	PROPN
ftr-325	2130	23	is	be	AUX
ftr-325	2130	24	not	not	PART
ftr-325	2130	25	a	a	DET
ftr-325	2130	26	permitted	permit	VERB
ftr-325	2130	27	s	s	NOUN
ftr-325	2130	28	corporation	corporation	NOUN
ftr-325	2130	29	shareholder	shareholder	NOUN
ftr-325	2130	30	.	.	PUNCT
ftr-325	2131	1	declaring	declare	VERB
ftr-325	2131	2	the	the	DET
ftr-325	2131	3	issue	issue	NOUN
ftr-325	2131	4	as	as	ADP
ftr-325	2131	5	one	one	NUM
ftr-325	2131	6	of	of	ADP
ftr-325	2131	7	first	first	ADJ
ftr-325	2131	8	impression	impression	NOUN
ftr-325	2131	9	,	,	PUNCT
ftr-325	2131	10	and	and	CCONJ
ftr-325	2131	11	indicating	indicate	VERB
ftr-325	2131	12	that	that	SCONJ
ftr-325	2131	13	under	under	ADP
ftr-325	2131	14	skidmore	skidmore	NOUN
ftr-325	2131	15	deference	deference	NOUN
ftr-325	2131	16	to	to	ADP
ftr-325	2131	17	revenue	revenue	NOUN
ftr-325	2131	18	rulings	ruling	NOUN
ftr-325	2131	19	depends	depend	VERB
ftr-325	2131	20	upon	upon	SCONJ
ftr-325	2131	21	their	their	PRON
ftr-325	2131	22	persuasiveness	persuasiveness	NOUN
ftr-325	2131	23	,	,	PUNCT
ftr-325	2131	24	the	the	DET
ftr-325	2131	25	tax	tax	NOUN
ftr-325	2131	26	court	court	NOUN
ftr-325	2131	27	(	(	PUNCT
ftr-325	2131	28	judge	judge	PROPN
ftr-325	2131	29	wherry	wherry	PROPN
ftr-325	2131	30	)	)	PUNCT
ftr-325	2131	31	agreed	agree	VERB
ftr-325	2131	32	with	with	ADP
ftr-325	2131	33	the	the	DET
ftr-325	2131	34	irs‘s	irs‘s	NOUN
ftr-325	2131	35	rationale	rationale	NOUN
ftr-325	2131	36	in	in	ADP
ftr-325	2131	37	the	the	DET
ftr-325	2131	38	ruling	ruling	NOUN
ftr-325	2131	39	that	that	SCONJ
ftr-325	2131	40	iras	ira	NOUN
ftr-325	2131	41	are	be	AUX
ftr-325	2131	42	not	not	PART
ftr-325	2131	43	eligible	eligible	ADJ
ftr-325	2131	44	s	s	PART
ftr-325	2131	45	corporation	corporation	NOUN
ftr-325	2131	46	https://www.lexis.com/research/buttontflink?_m=8029299dc07c8f002df7af53f4ca76b1&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b226%20b.r.%20227%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=29&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b928%20f.2d%20565%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=1&_startdoc=1&wchp=dglzvzt-zskab&_md5=f81092c7ecb7bf58f1cc7be9c8eb6ef8	https://www.lexis.com/research/buttontflink?_m=8029299dc07c8f002df7af53f4ca76b1&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b226%20b.r.%20227%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=29&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b928%20f.2d%20565%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=1&_startdoc=1&wchp=dglzvzt-zskab&_md5=f81092c7ecb7bf58f1cc7be9c8eb6ef8	PROPN
ftr-325	2131	47	2013	2013	NUM
ftr-325	2131	48	]	]	PUNCT
ftr-325	2131	49	recent	recent	ADJ
ftr-325	2131	50	developments	development	NOUN
ftr-325	2131	51	in	in	ADP
ftr-325	2131	52	federal	federal	ADJ
ftr-325	2131	53	income	income	NOUN
ftr-325	2131	54	taxation	taxation	NOUN
ftr-325	2131	55	605	605	NUM
ftr-325	2131	56	shareholders	shareholder	NOUN
ftr-325	2131	57	because	because	SCONJ
ftr-325	2131	58	the	the	DET
ftr-325	2131	59	beneficiary	beneficiary	NOUN
ftr-325	2131	60	of	of	ADP
ftr-325	2131	61	the	the	DET
ftr-325	2131	62	ira	ira	PROPN
ftr-325	2131	63	is	be	AUX
ftr-325	2131	64	not	not	PART
ftr-325	2131	65	taxed	tax	VERB
ftr-325	2131	66	currently	currently	ADV
ftr-325	2131	67	on	on	ADP
ftr-325	2131	68	the	the	DET
ftr-325	2131	69	trust‘s	trust‘s	PROPN
ftr-325	2131	70	share	share	NOUN
ftr-325	2131	71	of	of	ADP
ftr-325	2131	72	corporate	corporate	ADJ
ftr-325	2131	73	income	income	NOUN
ftr-325	2131	74	unlike	unlike	ADP
ftr-325	2131	75	the	the	DET
ftr-325	2131	76	beneficiary	beneficiary	NOUN
ftr-325	2131	77	of	of	ADP
ftr-325	2131	78	a	a	DET
ftr-325	2131	79	custodial	custodial	ADJ
ftr-325	2131	80	account	account	NOUN
ftr-325	2131	81	or	or	CCONJ
ftr-325	2131	82	the	the	DET
ftr-325	2131	83	grantor	grantor	NOUN
ftr-325	2131	84	of	of	ADP
ftr-325	2131	85	a	a	DET
ftr-325	2131	86	grantor	grantor	NOUN
ftr-325	2131	87	trust	trust	NOUN
ftr-325	2131	88	who	who	PRON
ftr-325	2131	89	is	be	AUX
ftr-325	2131	90	subject	subject	ADJ
ftr-325	2131	91	to	to	ADP
ftr-325	2131	92	tax	tax	NOUN
ftr-325	2131	93	on	on	ADP
ftr-325	2131	94	the	the	DET
ftr-325	2131	95	passthrough	passthrough	NOUN
ftr-325	2131	96	corporate	corporate	ADJ
ftr-325	2131	97	income	income	NOUN
ftr-325	2131	98	.	.	PUNCT
ftr-325	2132	1	(	(	PUNCT
ftr-325	2132	2	the	the	DET
ftr-325	2132	3	income	income	NOUN
ftr-325	2132	4	of	of	ADP
ftr-325	2132	5	the	the	DET
ftr-325	2132	6	corporation	corporation	NOUN
ftr-325	2132	7	owned	own	VERB
ftr-325	2132	8	by	by	ADP
ftr-325	2132	9	a	a	DET
ftr-325	2132	10	roth	roth	PROPN
ftr-325	2132	11	ira	ira	PROPN
ftr-325	2132	12	would	would	AUX
ftr-325	2132	13	never	never	ADV
ftr-325	2132	14	be	be	AUX
ftr-325	2132	15	subject	subject	ADJ
ftr-325	2132	16	to	to	ADP
ftr-325	2132	17	tax	tax	NOUN
ftr-325	2132	18	.	.	PUNCT
ftr-325	2132	19	)	)	PUNCT
ftr-325	2133	1			NOUN
ftr-325	2133	2	judge	judge	PROPN
ftr-325	2133	3	holmes	holmes	PROPN
ftr-325	2133	4	dissented	dissent	VERB
ftr-325	2133	5	in	in	ADP
ftr-325	2133	6	a	a	DET
ftr-325	2133	7	beautifullyreasoned	beautifullyreasone	VERB
ftr-325	2133	8	opinion	opinion	NOUN
ftr-325	2133	9	which	which	PRON
ftr-325	2133	10	made	make	VERB
ftr-325	2133	11	the	the	DET
ftr-325	2133	12	point	point	NOUN
ftr-325	2133	13	that	that	SCONJ
ftr-325	2133	14	an	an	DET
ftr-325	2133	15	ira	ira	PROPN
ftr-325	2133	16	account	account	NOUN
ftr-325	2133	17	is	be	AUX
ftr-325	2133	18	owned	own	VERB
ftr-325	2133	19	by	by	ADP
ftr-325	2133	20	a	a	DET
ftr-325	2133	21	custodian	custodian	NOUN
ftr-325	2133	22	for	for	ADP
ftr-325	2133	23	the	the	DET
ftr-325	2133	24	benefit	benefit	NOUN
ftr-325	2133	25	of	of	ADP
ftr-325	2133	26	an	an	DET
ftr-325	2133	27	individual	individual	NOUN
ftr-325	2133	28	,	,	PUNCT
ftr-325	2133	29	who	who	PRON
ftr-325	2133	30	is	be	AUX
ftr-325	2133	31	to	to	PART
ftr-325	2133	32	be	be	AUX
ftr-325	2133	33	treated	treat	VERB
ftr-325	2133	34	as	as	ADP
ftr-325	2133	35	the	the	DET
ftr-325	2133	36	shareholder	shareholder	NOUN
ftr-325	2133	37	,	,	PUNCT
ftr-325	2133	38	and	and	CCONJ
ftr-325	2133	39	any	any	DET
ftr-325	2133	40	unwarranted	unwarranted	ADJ
ftr-325	2133	41	tax	tax	NOUN
ftr-325	2133	42	benefits	benefit	NOUN
ftr-325	2133	43	would	would	AUX
ftr-325	2133	44	not	not	PART
ftr-325	2133	45	accrue	accrue	VERB
ftr-325	2133	46	because	because	SCONJ
ftr-325	2133	47	the	the	DET
ftr-325	2133	48	income	income	NOUN
ftr-325	2133	49	of	of	ADP
ftr-325	2133	50	the	the	DET
ftr-325	2133	51	ira	ira	PROPN
ftr-325	2133	52	would	would	AUX
ftr-325	2133	53	be	be	AUX
ftr-325	2133	54	taxed	tax	VERB
ftr-325	2133	55	under	under	ADP
ftr-325	2133	56	§	§	PROPN
ftr-325	2133	57	511	511	NUM
ftr-325	2133	58	as	as	ADP
ftr-325	2133	59	ubit	ubit	NOUN
ftr-325	2133	60	.	.	PUNCT
ftr-325	2134	1	his	his	PRON
ftr-325	2134	2	opinion	opinion	NOUN
ftr-325	2134	3	concluded	conclude	VERB
ftr-325	2134	4	:	:	PUNCT
ftr-325	2134	5	this	this	DET
ftr-325	2134	6	case	case	NOUN
ftr-325	2134	7	is	be	AUX
ftr-325	2134	8	a	a	DET
ftr-325	2134	9	reminder	reminder	NOUN
ftr-325	2134	10	that	that	SCONJ
ftr-325	2134	11	tax	tax	NOUN
ftr-325	2134	12	law	law	NOUN
ftr-325	2134	13	does	do	AUX
ftr-325	2134	14	not	not	PART
ftr-325	2134	15	cascade	cascade	VERB
ftr-325	2134	16	into	into	ADP
ftr-325	2134	17	the	the	DET
ftr-325	2134	18	real	real	ADJ
ftr-325	2134	19	world	world	NOUN
ftr-325	2134	20	through	through	ADP
ftr-325	2134	21	a	a	DET
ftr-325	2134	22	single	single	ADJ
ftr-325	2134	23	channel	channel	NOUN
ftr-325	2134	24	.	.	PUNCT
ftr-325	2135	1	it	it	PRON
ftr-325	2135	2	meanders	meander	VERB
ftr-325	2135	3	instead	instead	ADV
ftr-325	2135	4	through	through	ADP
ftr-325	2135	5	a	a	DET
ftr-325	2135	6	vast	vast	ADJ
ftr-325	2135	7	delta	delta	NOUN
ftr-325	2135	8	,	,	PUNCT
ftr-325	2135	9	and	and	CCONJ
ftr-325	2135	10	any	any	DET
ftr-325	2135	11	general	general	ADJ
ftr-325	2135	12	principles	principle	NOUN
ftr-325	2135	13	tugged	tug	VERB
ftr-325	2135	14	along	along	ADP
ftr-325	2135	15	by	by	ADP
ftr-325	2135	16	its	its	PRON
ftr-325	2135	17	current	current	NOUN
ftr-325	2135	18	are	be	AUX
ftr-325	2135	19	just	just	ADV
ftr-325	2135	20	as	as	ADV
ftr-325	2135	21	likely	likely	ADJ
ftr-325	2135	22	to	to	PART
ftr-325	2135	23	sink	sink	VERB
ftr-325	2135	24	in	in	ADP
ftr-325	2135	25	the	the	DET
ftr-325	2135	26	braided	braid	VERB
ftr-325	2135	27	and	and	CCONJ
ftr-325	2135	28	rebraided	rebraide	VERB
ftr-325	2135	29	rivulets	rivulet	NOUN
ftr-325	2135	30	of	of	ADP
ftr-325	2135	31	specific	specific	ADJ
ftr-325	2135	32	code	code	NOUN
ftr-325	2135	33	provisions	provision	NOUN
ftr-325	2135	34	and	and	CCONJ
ftr-325	2135	35	the	the	DET
ftr-325	2135	36	murk	murk	NOUN
ftr-325	2135	37	of	of	ADP
ftr-325	2135	38	regulations	regulation	NOUN
ftr-325	2135	39	as	as	SCONJ
ftr-325	2135	40	they	they	PRON
ftr-325	2135	41	are	be	AUX
ftr-325	2135	42	to	to	PART
ftr-325	2135	43	survive	survive	VERB
ftr-325	2135	44	and	and	CCONJ
ftr-325	2135	45	be	be	AUX
ftr-325	2135	46	useful	useful	ADJ
ftr-325	2135	47	in	in	ADP
ftr-325	2135	48	deciding	decide	VERB
ftr-325	2135	49	real	real	ADJ
ftr-325	2135	50	cases	case	NOUN
ftr-325	2135	51	.	.	PUNCT
ftr-325	2136	1	taproot	taproot	NOUN
ftr-325	2136	2	thinks	think	VERB
ftr-325	2136	3	it	it	PRON
ftr-325	2136	4	found	find	VERB
ftr-325	2136	5	a	a	DET
ftr-325	2136	6	course	course	NOUN
ftr-325	2136	7	through	through	ADP
ftr-325	2136	8	the	the	DET
ftr-325	2136	9	confluence	confluence	NOUN
ftr-325	2136	10	of	of	ADP
ftr-325	2136	11	the	the	DET
ftr-325	2136	12	subchapter	subchapter	NOUN
ftr-325	2136	13	s	s	PART
ftr-325	2136	14	and	and	CCONJ
ftr-325	2136	15	ira	ira	PROPN
ftr-325	2136	16	rules	rule	NOUN
ftr-325	2136	17	that	that	SCONJ
ftr-325	2136	18	it	it	PRON
ftr-325	2136	19	could	could	AUX
ftr-325	2136	20	successfully	successfully	ADV
ftr-325	2136	21	navigate	navigate	VERB
ftr-325	2136	22	.	.	PUNCT
ftr-325	2137	1	its	its	PRON
ftr-325	2137	2	route	route	NOUN
ftr-325	2137	3	would	would	AUX
ftr-325	2137	4	be	be	AUX
ftr-325	2137	5	new	new	ADJ
ftr-325	2137	6	,	,	PUNCT
ftr-325	2137	7	but	but	CCONJ
ftr-325	2137	8	the	the	DET
ftr-325	2137	9	stakes	stake	NOUN
ftr-325	2137	10	are	be	AUX
ftr-325	2137	11	not	not	PART
ftr-325	2137	12	that	that	ADV
ftr-325	2137	13	great	great	ADJ
ftr-325	2137	14	,	,	PUNCT
ftr-325	2137	15	and	and	CCONJ
ftr-325	2137	16	the	the	DET
ftr-325	2137	17	sky	sky	NOUN
ftr-325	2137	18	will	will	AUX
ftr-325	2137	19	remain	remain	VERB
ftr-325	2137	20	standing	stand	VERB
ftr-325	2137	21	if	if	SCONJ
ftr-325	2137	22	we	we	PRON
ftr-325	2137	23	had	have	AUX
ftr-325	2137	24	just	just	ADV
ftr-325	2137	25	read	read	VERB
ftr-325	2137	26	and	and	CCONJ
ftr-325	2137	27	applied	apply	VERB
ftr-325	2137	28	the	the	DET
ftr-325	2137	29	regulation	regulation	NOUN
ftr-325	2137	30	as	as	SCONJ
ftr-325	2137	31	it	it	PRON
ftr-325	2137	32	is	be	AUX
ftr-325	2137	33	.	.	PUNCT
ftr-325	2138	1	a.	a.	NOUN
ftr-325	2138	2	yes	yes	INTJ
ftr-325	2138	3	,	,	PUNCT
ftr-325	2138	4	it	it	PRON
ftr-325	2138	5	would	would	AUX
ftr-325	2138	6	be	be	AUX
ftr-325	2138	7	too	too	ADV
ftr-325	2138	8	good	good	ADJ
ftr-325	2138	9	to	to	PART
ftr-325	2138	10	be	be	AUX
ftr-325	2138	11	true	true	ADJ
ftr-325	2138	12	,	,	PUNCT
ftr-325	2138	13	so	so	ADV
ftr-325	2138	14	a	a	DET
ftr-325	2138	15	roth	roth	PROPN
ftr-325	2138	16	ira	ira	PROPN
ftr-325	2138	17	isn‘t	isn‘t	VERB
ftr-325	2138	18	an	an	DET
ftr-325	2138	19	eligible	eligible	ADJ
ftr-325	2138	20	shareholder	shareholder	NOUN
ftr-325	2138	21	.	.	PUNCT
ftr-325	2139	1	taproot	taproot	PROPN
ftr-325	2139	2	administrative	administrative	ADJ
ftr-325	2139	3	services	services	PROPN
ftr-325	2139	4	,	,	PUNCT
ftr-325	2139	5	inc	inc	PROPN
ftr-325	2139	6	.	.	PROPN
ftr-325	2140	1	v.	v.	PROPN
ftr-325	2140	2	commissioner	commissioner	PROPN
ftr-325	2140	3	,	,	PUNCT
ftr-325	2140	4	679	679	NUM
ftr-325	2140	5	f.3d	f.3d	NUM
ftr-325	2140	6	1109	1109	NUM
ftr-325	2140	7	(	(	PUNCT
ftr-325	2140	8	9th	9th	ADJ
ftr-325	2140	9	cir	cir	NOUN
ftr-325	2140	10	.	.	PUNCT
ftr-325	2141	1	3/21/12	3/21/12	NUM
ftr-325	2141	2	)	)	PUNCT
ftr-325	2141	3	.	.	PUNCT
ftr-325	2142	1	the	the	DET
ftr-325	2142	2	court	court	PROPN
ftr-325	2142	3	of	of	ADP
ftr-325	2142	4	appeals	appeal	NOUN
ftr-325	2142	5	affirmed	affirm	VERB
ftr-325	2142	6	the	the	DET
ftr-325	2142	7	tax	tax	NOUN
ftr-325	2142	8	court‘s	court‘s	NOUN
ftr-325	2142	9	holding	hold	VERB
ftr-325	2142	10	that	that	SCONJ
ftr-325	2142	11	a	a	DET
ftr-325	2142	12	roth	roth	PROPN
ftr-325	2142	13	ira	ira	PROPN
ftr-325	2142	14	is	be	AUX
ftr-325	2142	15	not	not	PART
ftr-325	2142	16	an	an	DET
ftr-325	2142	17	eligible	eligible	ADJ
ftr-325	2142	18	shareholder	shareholder	NOUN
ftr-325	2142	19	for	for	ADP
ftr-325	2142	20	an	an	DET
ftr-325	2142	21	s	s	NOUN
ftr-325	2142	22	corporation	corporation	NOUN
ftr-325	2142	23	,	,	PUNCT
ftr-325	2142	24	and	and	CCONJ
ftr-325	2142	25	that	that	SCONJ
ftr-325	2142	26	the	the	DET
ftr-325	2142	27	taxpayer	taxpayer	NOUN
ftr-325	2142	28	corporation	corporation	PROPN
ftr-325	2142	29	thus	thus	ADV
ftr-325	2142	30	was	be	AUX
ftr-325	2142	31	a	a	DET
ftr-325	2142	32	c	c	NOUN
ftr-325	2142	33	corporation	corporation	NOUN
ftr-325	2142	34	.	.	PUNCT
ftr-325	2143	1	although	although	SCONJ
ftr-325	2143	2	the	the	DET
ftr-325	2143	3	court	court	NOUN
ftr-325	2143	4	of	of	ADP
ftr-325	2143	5	appeals	appeals	PROPN
ftr-325	2143	6	―adopt[ed	―adopt[ed	PROPN
ftr-325	2143	7	]	]	X
ftr-325	2143	8	the	the	DET
ftr-325	2143	9	tax	tax	NOUN
ftr-325	2143	10	court‘s	court‘s	PROPN
ftr-325	2143	11	reasoning,‖	reasoning,‖	PROPN
ftr-325	2143	12	it	it	PRON
ftr-325	2143	13	concluded	conclude	VERB
ftr-325	2143	14	that	that	SCONJ
ftr-325	2143	15	―the	―the	DET
ftr-325	2143	16	analysis	analysis	NOUN
ftr-325	2143	17	requires	require	VERB
ftr-325	2143	18	further	furth	ADJ
ftr-325	2143	19	elaboration,‖	elaboration,‖	PROPN
ftr-325	2143	20	because	because	SCONJ
ftr-325	2143	21	the	the	DET
ftr-325	2143	22	tax	tax	NOUN
ftr-325	2143	23	court‘s	court‘s	PROPN
ftr-325	2143	24	focus	focus	VERB
ftr-325	2143	25	―fail[ed	―fail[ed	PROPN
ftr-325	2143	26	]	]	PUNCT
ftr-325	2143	27	...	...	PUNCT
ftr-325	2143	28	to	to	PART
ftr-325	2143	29	squarely	squarely	ADV
ftr-325	2143	30	address	address	VERB
ftr-325	2143	31	taproot‘s	taproot‘s	NOUN
ftr-325	2143	32	alternative	alternative	ADJ
ftr-325	2143	33	argument	argument	NOUN
ftr-325	2143	34	for	for	ADP
ftr-325	2143	35	eligibility	eligibility	NOUN
ftr-325	2143	36	as	as	SCONJ
ftr-325	2143	37	the	the	DET
ftr-325	2143	38	legal	legal	ADJ
ftr-325	2143	39	owner	owner	NOUN
ftr-325	2143	40	of	of	ADP
ftr-325	2143	41	the	the	DET
ftr-325	2143	42	individual	individual	ADJ
ftr-325	2143	43	shares	share	NOUN
ftr-325	2143	44	of	of	ADP
ftr-325	2143	45	stock	stock	NOUN
ftr-325	2143	46	comprising	comprise	VERB
ftr-325	2143	47	the	the	DET
ftr-325	2143	48	ira.‖	ira.‖	NOUN
ftr-325	2143	49	the	the	DET
ftr-325	2143	50	taxpayer	taxpayer	NOUN
ftr-325	2143	51	argued	argue	VERB
ftr-325	2143	52	that	that	SCONJ
ftr-325	2143	53	―both	―both	PROPN
ftr-325	2143	54	forms	form	NOUN
ftr-325	2143	55	of	of	ADP
ftr-325	2143	56	iras	ira	NOUN
ftr-325	2143	57	–	–	PUNCT
ftr-325	2143	58	trusts	trust	NOUN
ftr-325	2143	59	and	and	CCONJ
ftr-325	2143	60	custodial	custodial	ADJ
ftr-325	2143	61	accounts	account	NOUN
ftr-325	2143	62	–	–	PUNCT
ftr-325	2143	63	lack	lack	VERB
ftr-325	2143	64	the	the	DET
ftr-325	2143	65	essential	essential	ADJ
ftr-325	2143	66	attributes	attribute	NOUN
ftr-325	2143	67	of	of	ADP
ftr-325	2143	68	a	a	DET
ftr-325	2143	69	separate	separate	ADJ
ftr-325	2143	70	tax	tax	NOUN
ftr-325	2143	71	-	-	PUNCT
ftr-325	2143	72	paying	pay	VERB
ftr-325	2143	73	entity	entity	NOUN
ftr-325	2143	74	and	and	CCONJ
ftr-325	2143	75	consequently	consequently	ADV
ftr-325	2143	76	should	should	AUX
ftr-325	2143	77	be	be	AUX
ftr-325	2143	78	treated	treat	VERB
ftr-325	2143	79	as	as	ADP
ftr-325	2143	80	legally	legally	ADV
ftr-325	2143	81	indistinguishable	indistinguishable	ADJ
ftr-325	2143	82	from	from	ADP
ftr-325	2143	83	their	their	PRON
ftr-325	2143	84	individual	individual	ADJ
ftr-325	2143	85	owners.‖	owners.‖	NOUN
ftr-325	2143	86	but	but	CCONJ
ftr-325	2143	87	the	the	DET
ftr-325	2143	88	court	court	NOUN
ftr-325	2143	89	of	of	ADP
ftr-325	2143	90	appeals	appeals	PROPN
ftr-325	2143	91	concluded	conclude	VERB
ftr-325	2143	92	that	that	SCONJ
ftr-325	2143	93	the	the	DET
ftr-325	2143	94	reasoning	reasoning	NOUN
ftr-325	2143	95	behind	behind	ADP
ftr-325	2143	96	revenue	revenue	NOUN
ftr-325	2143	97	ruling	rule	VERB
ftr-325	2143	98	92	92	NUM
ftr-325	2143	99	-	-	SYM
ftr-325	2143	100	73	73	NUM
ftr-325	2143	101	,	,	PUNCT
ftr-325	2143	102	1992	1992	NUM
ftr-325	2143	103	-	-	SYM
ftr-325	2143	104	2	2	NUM
ftr-325	2143	105	c.b	c.b	PROPN
ftr-325	2143	106	.	.	PROPN
ftr-325	2143	107	224	224	NUM
ftr-325	2143	108	,	,	PUNCT
ftr-325	2143	109	―unequivocally	―unequivocally	ADV
ftr-325	2143	110	supports	support	VERB
ftr-325	2143	111	the	the	DET
ftr-325	2143	112	opposite	opposite	ADJ
ftr-325	2143	113	result.‖	result.‖	NOUN
ftr-325	2143	114	furthermore	furthermore	ADV
ftr-325	2143	115	,	,	PUNCT
ftr-325	2143	116	the	the	DET
ftr-325	2143	117	legislative	legislative	ADJ
ftr-325	2143	118	history	history	NOUN
ftr-325	2143	119	of	of	ADP
ftr-325	2143	120	subchapter	subchapter	NOUN
ftr-325	2143	121	s	s	NOUN
ftr-325	2143	122	favors	favor	VERB
ftr-325	2143	123	limited	limited	ADJ
ftr-325	2143	124	eligibility	eligibility	NOUN
ftr-325	2143	125	,	,	PUNCT
ftr-325	2143	126	and	and	CCONJ
ftr-325	2143	127	―[a]ccording	―[a]ccorde	VERB
ftr-325	2143	128	to	to	ADP
ftr-325	2143	129	the	the	DET
ftr-325	2143	130	legislative	legislative	ADJ
ftr-325	2143	131	history	history	NOUN
ftr-325	2143	132	of	of	ADP
ftr-325	2143	133	the	the	DET
ftr-325	2143	134	esop	esop	PROPN
ftr-325	2143	135	eligibility	eligibility	PROPN
ftr-325	2143	136	amendment	amendment	NOUN
ftr-325	2143	137	,	,	PUNCT
ftr-325	2143	138	...	...	PUNCT
ftr-325	2144	1	congress	congress	PROPN
ftr-325	2144	2	did	do	AUX
ftr-325	2144	3	not	not	PART
ftr-325	2144	4	envision	envision	VERB
ftr-325	2144	5	iras	ira	NOUN
ftr-325	2144	6	as	as	ADP
ftr-325	2144	7	permissible	permissible	ADJ
ftr-325	2144	8	shareholders	shareholder	NOUN
ftr-325	2144	9	at	at	ADP
ftr-325	2144	10	the	the	DET
ftr-325	2144	11	time	time	NOUN
ftr-325	2144	12	of	of	ADP
ftr-325	2144	13	enactment.‖	enactment.‖	PROPN
ftr-325	2144	14	the	the	DET
ftr-325	2144	15	court	court	NOUN
ftr-325	2144	16	also	also	ADV
ftr-325	2144	17	rejected	reject	VERB
ftr-325	2144	18	the	the	DET
ftr-325	2144	19	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2144	20	argument	argument	NOUN
ftr-325	2144	21	that	that	SCONJ
ftr-325	2144	22	the	the	DET
ftr-325	2144	23	language	language	NOUN
ftr-325	2144	24	of	of	ADP
ftr-325	2144	25	reg	reg	NOUN
ftr-325	2144	26	.	.	PUNCT
ftr-325	2145	1	§	§	PROPN
ftr-325	2145	2	1.1361	1.1361	NUM
ftr-325	2145	3	-	-	PUNCT
ftr-325	2145	4	1(e	1(e	NUM
ftr-325	2145	5	)	)	PUNCT
ftr-325	2145	6	,	,	PUNCT
ftr-325	2145	7	which	which	PRON
ftr-325	2145	8	provides	provide	VERB
ftr-325	2145	9	guidance	guidance	NOUN
ftr-325	2145	10	regarding	regard	VERB
ftr-325	2145	11	determining	determine	VERB
ftr-325	2145	12	the	the	DET
ftr-325	2145	13	number	number	NOUN
ftr-325	2145	14	of	of	ADP
ftr-325	2145	15	shareholders	shareholder	NOUN
ftr-325	2145	16	of	of	ADP
ftr-325	2145	17	a	a	DET
ftr-325	2145	18	corporation	corporation	NOUN
ftr-325	2145	19	statute	statute	NOUN
ftr-325	2145	20	,	,	PUNCT
ftr-325	2145	21	stating	state	VERB
ftr-325	2145	22	that	that	SCONJ
ftr-325	2145	23	―[t]he	―[t]he	ADJ
ftr-325	2145	24	person	person	NOUN
ftr-325	2145	25	for	for	ADP
ftr-325	2145	26	whom	whom	PRON
ftr-325	2145	27	606	606	NUM
ftr-325	2145	28	florida	florida	PROPN
ftr-325	2145	29	tax	tax	NOUN
ftr-325	2145	30	review	review	NOUN
ftr-325	2146	1	[	[	X
ftr-325	2146	2	vol	vol	NOUN
ftr-325	2146	3	.	.	PUNCT
ftr-325	2146	4	13:10	13:10	NUM
ftr-325	2146	5	stock	stock	NOUN
ftr-325	2146	6	of	of	ADP
ftr-325	2146	7	a	a	DET
ftr-325	2146	8	corporation	corporation	NOUN
ftr-325	2146	9	is	be	AUX
ftr-325	2146	10	held	hold	VERB
ftr-325	2146	11	by	by	ADP
ftr-325	2146	12	a	a	DET
ftr-325	2146	13	nominee	nominee	NOUN
ftr-325	2146	14	,	,	PUNCT
ftr-325	2146	15	guardian	guardian	NOUN
ftr-325	2146	16	,	,	PUNCT
ftr-325	2146	17	custodian	custodian	NOUN
ftr-325	2146	18	,	,	PUNCT
ftr-325	2146	19	or	or	CCONJ
ftr-325	2146	20	an	an	DET
ftr-325	2146	21	agent	agent	NOUN
ftr-325	2146	22	is	be	AUX
ftr-325	2146	23	considered	consider	VERB
ftr-325	2146	24	to	to	PART
ftr-325	2146	25	be	be	AUX
ftr-325	2146	26	the	the	DET
ftr-325	2146	27	shareholder	shareholder	NOUN
ftr-325	2146	28	...	...	PUNCT
ftr-325	2146	29	directly	directly	ADV
ftr-325	2146	30	authorizes	authorize	VERB
ftr-325	2146	31	ownership	ownership	NOUN
ftr-325	2146	32	of	of	ADP
ftr-325	2146	33	s	s	NOUN
ftr-325	2146	34	corporation	corporation	NOUN
ftr-325	2146	35	stock	stock	NOUN
ftr-325	2146	36	by	by	ADP
ftr-325	2146	37	iras	ira	NOUN
ftr-325	2146	38	and	and	CCONJ
ftr-325	2146	39	roth	roth	PROPN
ftr-325	2146	40	iras	ira	NOUN
ftr-325	2146	41	created	create	VERB
ftr-325	2146	42	as	as	ADP
ftr-325	2146	43	custodial	custodial	ADJ
ftr-325	2146	44	accounts.‖	accounts.‖	NOUN
ftr-325	2146	45	rather	rather	ADV
ftr-325	2146	46	,	,	PUNCT
ftr-325	2146	47	the	the	DET
ftr-325	2146	48	court	court	NOUN
ftr-325	2146	49	agreed	agree	VERB
ftr-325	2146	50	with	with	ADP
ftr-325	2146	51	the	the	DET
ftr-325	2146	52	irs‘s	irs‘s	NOUN
ftr-325	2146	53	argument	argument	NOUN
ftr-325	2146	54	that	that	SCONJ
ftr-325	2146	55	―the	―the	DET
ftr-325	2146	56	language	language	NOUN
ftr-325	2146	57	of	of	ADP
ftr-325	2146	58	the	the	DET
ftr-325	2146	59	regulation	regulation	NOUN
ftr-325	2146	60	requires	require	VERB
ftr-325	2146	61	consideration	consideration	NOUN
ftr-325	2146	62	of	of	ADP
ftr-325	2146	63	who	who	PRON
ftr-325	2146	64	ultimately	ultimately	ADV
ftr-325	2146	65	bears	bear	VERB
ftr-325	2146	66	the	the	DET
ftr-325	2146	67	tax	tax	NOUN
ftr-325	2146	68	responsibility	responsibility	NOUN
ftr-325	2146	69	from	from	ADP
ftr-325	2146	70	its	its	PRON
ftr-325	2146	71	application,‖	application,‖	PROPN
ftr-325	2146	72	and	and	CCONJ
ftr-325	2146	73	concluded	conclude	VERB
ftr-325	2146	74	that	that	SCONJ
ftr-325	2146	75	―[a]pplying	―[a]pplye	VERB
ftr-325	2146	76	this	this	DET
ftr-325	2146	77	logic	logic	NOUN
ftr-325	2146	78	,	,	PUNCT
ftr-325	2146	79	custodial	custodial	ADJ
ftr-325	2146	80	iras	ira	NOUN
ftr-325	2146	81	and	and	CCONJ
ftr-325	2146	82	roth	roth	PROPN
ftr-325	2146	83	iras	ira	NOUN
ftr-325	2146	84	are	be	AUX
ftr-325	2146	85	different	different	ADJ
ftr-325	2146	86	in	in	ADP
ftr-325	2146	87	kind	kind	NOUN
ftr-325	2146	88	and	and	CCONJ
ftr-325	2146	89	therefore	therefore	ADV
ftr-325	2146	90	distinguishable	distinguishable	ADJ
ftr-325	2146	91	from	from	ADP
ftr-325	2146	92	other	other	ADJ
ftr-325	2146	93	custodial	custodial	ADJ
ftr-325	2146	94	accounts	account	NOUN
ftr-325	2146	95	,	,	PUNCT
ftr-325	2146	96	such	such	ADJ
ftr-325	2146	97	as	as	ADP
ftr-325	2146	98	those	those	PRON
ftr-325	2146	99	involving	involve	VERB
ftr-325	2146	100	minors	minor	NOUN
ftr-325	2146	101	or	or	CCONJ
ftr-325	2146	102	disabled	disabled	ADJ
ftr-325	2146	103	individuals.‖	individuals.‖	NOUN
ftr-325	2146	104	the	the	DET
ftr-325	2146	105	court	court	NOUN
ftr-325	2146	106	emphasized	emphasize	VERB
ftr-325	2146	107	that	that	SCONJ
ftr-325	2146	108	―[t]o	―[t]o	NOUN
ftr-325	2146	109	adopt	adopt	VERB
ftr-325	2146	110	the	the	DET
ftr-325	2146	111	position	position	NOUN
ftr-325	2146	112	taproot	taproot	NOUN
ftr-325	2146	113	urges	urge	VERB
ftr-325	2146	114	,	,	PUNCT
ftr-325	2146	115	this	this	DET
ftr-325	2146	116	court	court	NOUN
ftr-325	2146	117	must	must	AUX
ftr-325	2146	118	conclude	conclude	VERB
ftr-325	2146	119	that	that	SCONJ
ftr-325	2146	120	congress	congress	PROPN
ftr-325	2146	121	consciously	consciously	ADV
ftr-325	2146	122	crafted	craft	VERB
ftr-325	2146	123	a	a	DET
ftr-325	2146	124	legislative	legislative	ADJ
ftr-325	2146	125	scheme	scheme	NOUN
ftr-325	2146	126	enabling	enable	VERB
ftr-325	2146	127	shareholders	shareholder	NOUN
ftr-325	2146	128	to	to	PART
ftr-325	2146	129	employ	employ	VERB
ftr-325	2146	130	roth	roth	NOUN
ftr-325	2146	131	iras	ira	NOUN
ftr-325	2146	132	to	to	PART
ftr-325	2146	133	perpetually	perpetually	ADV
ftr-325	2146	134	avoid	avoid	VERB
ftr-325	2146	135	any	any	DET
ftr-325	2146	136	taxation	taxation	NOUN
ftr-325	2146	137	on	on	ADP
ftr-325	2146	138	s	s	NOUN
ftr-325	2146	139	corporation	corporation	NOUN
ftr-325	2146	140	profits	profit	NOUN
ftr-325	2146	141	.	.	PUNCT
ftr-325	2147	1	the	the	DET
ftr-325	2147	2	legislative	legislative	ADJ
ftr-325	2147	3	history	history	NOUN
ftr-325	2147	4	and	and	CCONJ
ftr-325	2147	5	regulatory	regulatory	ADJ
ftr-325	2147	6	record	record	NOUN
ftr-325	2147	7	foreclose	foreclose	VERB
ftr-325	2147	8	this	this	DET
ftr-325	2147	9	conclusion.‖	conclusion.‖	NOUN
ftr-325	2147	10	4	4	NUM
ftr-325	2147	11	.	.	PUNCT
ftr-325	2148	1	s	s	PART
ftr-325	2148	2	corporation	corporation	NOUN
ftr-325	2148	3	shareholders	shareholder	NOUN
ftr-325	2148	4	aren‘t	aren‘t	PROPN
ftr-325	2148	5	allowed	allow	VERB
ftr-325	2148	6	to	to	PART
ftr-325	2148	7	just	just	ADV
ftr-325	2148	8	make	make	VERB
ftr-325	2148	9	up	up	ADP
ftr-325	2148	10	their	their	PRON
ftr-325	2148	11	own	own	ADJ
ftr-325	2148	12	basis	basis	NOUN
ftr-325	2148	13	adjustment	adjustment	NOUN
ftr-325	2148	14	rules	rule	NOUN
ftr-325	2148	15	.	.	PUNCT
ftr-325	2149	1	barnes	barnes	PROPN
ftr-325	2149	2	v.	v.	PROPN
ftr-325	2149	3	commissioner	commissioner	PROPN
ftr-325	2149	4	,	,	PUNCT
ftr-325	2149	5	t.c	t.c	PROPN
ftr-325	2149	6	.	.	PROPN
ftr-325	2149	7	memo	memo	NOUN
ftr-325	2149	8	.	.	PUNCT
ftr-325	2150	1	2012	2012	NUM
ftr-325	2150	2	-	-	SYM
ftr-325	2150	3	80	80	NUM
ftr-325	2150	4	(	(	PUNCT
ftr-325	2150	5	3/21/12	3/21/12	PROPN
ftr-325	2150	6	)	)	PUNCT
ftr-325	2150	7	the	the	DET
ftr-325	2150	8	tax	tax	NOUN
ftr-325	2150	9	court	court	NOUN
ftr-325	2150	10	(	(	PUNCT
ftr-325	2150	11	judge	judge	PROPN
ftr-325	2150	12	morrison	morrison	PROPN
ftr-325	2150	13	)	)	PUNCT
ftr-325	2150	14	agreed	agree	VERB
ftr-325	2150	15	with	with	ADP
ftr-325	2150	16	the	the	DET
ftr-325	2150	17	irs	irs	PROPN
ftr-325	2150	18	in	in	ADP
ftr-325	2150	19	holding	hold	VERB
ftr-325	2150	20	—	—	PUNCT
ftr-325	2150	21	unsurprisingly	unsurprisingly	ADV
ftr-325	2150	22	—	—	PUNCT
ftr-325	2150	23	that	that	SCONJ
ftr-325	2150	24	there	there	PRON
ftr-325	2150	25	is	be	VERB
ftr-325	2150	26	no	no	DET
ftr-325	2150	27	upward	upward	ADJ
ftr-325	2150	28	stock	stock	NOUN
ftr-325	2150	29	basis	basis	NOUN
ftr-325	2150	30	adjustment	adjustment	NOUN
ftr-325	2150	31	under	under	ADP
ftr-325	2150	32	§	§	PROPN
ftr-325	2150	33	1367	1367	NUM
ftr-325	2150	34	for	for	ADP
ftr-325	2150	35	amounts	amount	NOUN
ftr-325	2150	36	that	that	PRON
ftr-325	2150	37	are	be	AUX
ftr-325	2150	38	erroneously	erroneously	ADV
ftr-325	2150	39	reported	report	VERB
ftr-325	2150	40	by	by	ADP
ftr-325	2150	41	the	the	DET
ftr-325	2150	42	shareholder	shareholder	NOUN
ftr-325	2150	43	as	as	ADP
ftr-325	2150	44	§	§	PROPN
ftr-325	2150	45	1366	1366	NUM
ftr-325	2150	46	pass	pass	VERB
ftr-325	2150	47	through	through	ADP
ftr-325	2150	48	income	income	NOUN
ftr-325	2150	49	but	but	CCONJ
ftr-325	2150	50	that	that	PRON
ftr-325	2150	51	do	do	AUX
ftr-325	2150	52	not	not	PART
ftr-325	2150	53	correspond	correspond	VERB
ftr-325	2150	54	to	to	ADP
ftr-325	2150	55	,	,	PUNCT
ftr-325	2150	56	but	but	CCONJ
ftr-325	2150	57	exceed	exceed	VERB
ftr-325	2150	58	,	,	PUNCT
ftr-325	2150	59	the	the	DET
ftr-325	2150	60	shareholder‘s	shareholder‘s	ADJ
ftr-325	2150	61	actual	actual	ADJ
ftr-325	2150	62	pro	pro	ADJ
ftr-325	2150	63	rata	rata	ADJ
ftr-325	2150	64	share	share	NOUN
ftr-325	2150	65	of	of	ADP
ftr-325	2150	66	pass	pass	VERB
ftr-325	2150	67	through	through	ADP
ftr-325	2150	68	income	income	NOUN
ftr-325	2150	69	.	.	PUNCT
ftr-325	2151	1	likewise	likewise	ADV
ftr-325	2151	2	,	,	PUNCT
ftr-325	2151	3	§	§	PROPN
ftr-325	2151	4	1367(a)(2)(b	1367(a)(2)(b	NUM
ftr-325	2151	5	)	)	PUNCT
ftr-325	2151	6	requires	require	VERB
ftr-325	2151	7	an	an	DET
ftr-325	2151	8	s	s	NOUN
ftr-325	2151	9	corporation	corporation	NOUN
ftr-325	2151	10	shareholder	shareholder	NOUN
ftr-325	2151	11	to	to	PART
ftr-325	2151	12	reduce	reduce	VERB
ftr-325	2151	13	stock	stock	NOUN
ftr-325	2151	14	basis	basis	NOUN
ftr-325	2151	15	by	by	ADP
ftr-325	2151	16	any	any	DET
ftr-325	2151	17	losses	loss	NOUN
ftr-325	2151	18	that	that	PRON
ftr-325	2151	19	the	the	DET
ftr-325	2151	20	shareholder	shareholder	NOUN
ftr-325	2151	21	is	be	AUX
ftr-325	2151	22	required	require	VERB
ftr-325	2151	23	to	to	PART
ftr-325	2151	24	take	take	VERB
ftr-325	2151	25	into	into	ADP
ftr-325	2151	26	account	account	NOUN
ftr-325	2151	27	under	under	ADP
ftr-325	2151	28	§	§	PROPN
ftr-325	2151	29	1366(a)(1)(a	1366(a)(1)(a	NUM
ftr-325	2151	30	)	)	PUNCT
ftr-325	2151	31	,	,	PUNCT
ftr-325	2151	32	even	even	ADV
ftr-325	2151	33	if	if	SCONJ
ftr-325	2151	34	the	the	DET
ftr-325	2151	35	shareholder	shareholder	NOUN
ftr-325	2151	36	does	do	AUX
ftr-325	2151	37	not	not	PART
ftr-325	2151	38	actually	actually	ADV
ftr-325	2151	39	claim	claim	VERB
ftr-325	2151	40	the	the	DET
ftr-325	2151	41	pass	pass	NOUN
ftr-325	2151	42	through	through	ADP
ftr-325	2151	43	losses	loss	NOUN
ftr-325	2151	44	on	on	ADP
ftr-325	2151	45	the	the	DET
ftr-325	2151	46	shareholder‘s	shareholder‘s	PROPN
ftr-325	2151	47	return	return	NOUN
ftr-325	2151	48	.	.	PUNCT
ftr-325	2152	1	because	because	SCONJ
ftr-325	2152	2	the	the	DET
ftr-325	2152	3	taxpayer	taxpayer	NOUN
ftr-325	2152	4	had	have	AUX
ftr-325	2152	5	reported	report	VERB
ftr-325	2152	6	gain	gain	NOUN
ftr-325	2152	7	rather	rather	ADV
ftr-325	2152	8	than	than	ADP
ftr-325	2152	9	loss	loss	NOUN
ftr-325	2152	10	in	in	ADP
ftr-325	2152	11	a	a	DET
ftr-325	2152	12	prior	prior	ADJ
ftr-325	2152	13	year	year	NOUN
ftr-325	2152	14	in	in	ADP
ftr-325	2152	15	which	which	PRON
ftr-325	2152	16	a	a	DET
ftr-325	2152	17	very	very	ADV
ftr-325	2152	18	large	large	ADJ
ftr-325	2152	19	loss	loss	NOUN
ftr-325	2152	20	had	have	AUX
ftr-325	2152	21	been	be	AUX
ftr-325	2152	22	passed	pass	VERB
ftr-325	2152	23	through	through	ADP
ftr-325	2152	24	,	,	PUNCT
ftr-325	2152	25	the	the	DET
ftr-325	2152	26	shareholder	shareholder	NOUN
ftr-325	2152	27	had	have	VERB
ftr-325	2152	28	no	no	DET
ftr-325	2152	29	basis	basis	NOUN
ftr-325	2152	30	to	to	PART
ftr-325	2152	31	support	support	VERB
ftr-325	2152	32	passed	pass	VERB
ftr-325	2152	33	-	-	PUNCT
ftr-325	2152	34	through	through	ADP
ftr-325	2152	35	losses	loss	NOUN
ftr-325	2152	36	in	in	ADP
ftr-325	2152	37	the	the	DET
ftr-325	2152	38	year	year	NOUN
ftr-325	2152	39	in	in	ADP
ftr-325	2152	40	question	question	NOUN
ftr-325	2152	41	.	.	PUNCT
ftr-325	2153	1	5	5	X
ftr-325	2153	2	.	.	X
ftr-325	2153	3	an	an	DET
ftr-325	2153	4	s	s	NOUN
ftr-325	2153	5	corporation	corporation	NOUN
ftr-325	2153	6	is	be	AUX
ftr-325	2153	7	not	not	PART
ftr-325	2153	8	an	an	DET
ftr-325	2153	9	individual	individual	NOUN
ftr-325	2153	10	,	,	PUNCT
ftr-325	2153	11	even	even	ADV
ftr-325	2153	12	if	if	SCONJ
ftr-325	2153	13	an	an	DET
ftr-325	2153	14	irs	irs	PROPN
ftr-325	2153	15	employee	employee	NOUN
ftr-325	2153	16	said	say	VERB
ftr-325	2153	17	so	so	ADV
ftr-325	2153	18	.	.	PUNCT
ftr-325	2154	1	trugman	trugman	PROPN
ftr-325	2154	2	v.	v.	PROPN
ftr-325	2154	3	commissioner	commissioner	PROPN
ftr-325	2154	4	,	,	PUNCT
ftr-325	2154	5	138	138	NUM
ftr-325	2154	6	t.c	t.c	PROPN
ftr-325	2154	7	.	.	PUNCT
ftr-325	2155	1	no	no	INTJ
ftr-325	2155	2	.	.	NOUN
ftr-325	2156	1	22	22	NUM
ftr-325	2156	2	(	(	PUNCT
ftr-325	2156	3	5/21/12	5/21/12	NUM
ftr-325	2156	4	)	)	PUNCT
ftr-325	2156	5	.	.	PUNCT
ftr-325	2157	1	the	the	DET
ftr-325	2157	2	taxpayers	taxpayer	NOUN
ftr-325	2157	3	moved	move	VERB
ftr-325	2157	4	from	from	ADP
ftr-325	2157	5	california	california	PROPN
ftr-325	2157	6	to	to	ADP
ftr-325	2157	7	nevada	nevada	PROPN
ftr-325	2157	8	to	to	PART
ftr-325	2157	9	avoid	avoid	VERB
ftr-325	2157	10	state	state	NOUN
ftr-325	2157	11	income	income	NOUN
ftr-325	2157	12	taxes	taxis	NOUN
ftr-325	2157	13	.	.	PUNCT
ftr-325	2158	1	they	they	PRON
ftr-325	2158	2	acquired	acquire	VERB
ftr-325	2158	3	a	a	DET
ftr-325	2158	4	principal	principal	ADJ
ftr-325	2158	5	residence	residence	NOUN
ftr-325	2158	6	in	in	ADP
ftr-325	2158	7	henderson	henderson	PROPN
ftr-325	2158	8	,	,	PUNCT
ftr-325	2158	9	nevada	nevada	PROPN
ftr-325	2158	10	through	through	ADP
ftr-325	2158	11	their	their	PRON
ftr-325	2158	12	wholly	wholly	ADV
ftr-325	2158	13	owned	own	VERB
ftr-325	2158	14	s	s	NOUN
ftr-325	2158	15	corporation	corporation	NOUN
ftr-325	2158	16	,	,	PUNCT
ftr-325	2158	17	which	which	PRON
ftr-325	2158	18	held	hold	VERB
ftr-325	2158	19	rental	rental	ADJ
ftr-325	2158	20	properties	property	NOUN
ftr-325	2158	21	in	in	ADP
ftr-325	2158	22	missouri	missouri	PROPN
ftr-325	2158	23	,	,	PUNCT
ftr-325	2158	24	texas	texas	PROPN
ftr-325	2158	25	,	,	PUNCT
ftr-325	2158	26	and	and	CCONJ
ftr-325	2158	27	california	california	PROPN
ftr-325	2158	28	.	.	PUNCT
ftr-325	2159	1	the	the	DET
ftr-325	2159	2	taxpayers	taxpayer	NOUN
ftr-325	2159	3	claimed	claim	VERB
ftr-325	2159	4	the	the	DET
ftr-325	2159	5	$	$	SYM
ftr-325	2159	6	8,000	8,000	NUM
ftr-325	2159	7	first	first	ADJ
ftr-325	2159	8	time	time	NOUN
ftr-325	2160	1	homebuyer‘s	homebuyer‘s	X
ftr-325	2160	2	credit	credit	NOUN
ftr-325	2160	3	under	under	ADP
ftr-325	2160	4	now	now	ADV
ftr-325	2160	5	-	-	PUNCT
ftr-325	2160	6	expired	expire	VERB
ftr-325	2160	7	§	§	PROPN
ftr-325	2160	8	36	36	NUM
ftr-325	2160	9	,	,	PUNCT
ftr-325	2160	10	which	which	PRON
ftr-325	2160	11	was	be	AUX
ftr-325	2160	12	available	available	ADJ
ftr-325	2160	13	to	to	ADP
ftr-325	2160	14	an	an	DET
ftr-325	2160	15	―individual‖	―individual‖	PROPN
ftr-325	2160	16	who	who	PRON
ftr-325	2160	17	had	have	VERB
ftr-325	2160	18	no	no	DET
ftr-325	2160	19	present	present	ADJ
ftr-325	2160	20	ownership	ownership	NOUN
ftr-325	2160	21	interest	interest	NOUN
ftr-325	2160	22	in	in	ADP
ftr-325	2160	23	a	a	DET
ftr-325	2160	24	principal	principal	ADJ
ftr-325	2160	25	residence	residence	NOUN
ftr-325	2160	26	during	during	ADP
ftr-325	2160	27	the	the	DET
ftr-325	2160	28	three	three	NUM
ftr-325	2160	29	year	year	NOUN
ftr-325	2160	30	period	period	NOUN
ftr-325	2160	31	ending	end	VERB
ftr-325	2160	32	on	on	ADP
ftr-325	2160	33	the	the	DET
ftr-325	2160	34	date	date	NOUN
ftr-325	2160	35	of	of	ADP
ftr-325	2160	36	the	the	DET
ftr-325	2160	37	purchase	purchase	NOUN
ftr-325	2160	38	.	.	PUNCT
ftr-325	2161	1	the	the	DET
ftr-325	2161	2	tax	tax	NOUN
ftr-325	2161	3	court	court	NOUN
ftr-325	2161	4	(	(	PUNCT
ftr-325	2161	5	judge	judge	PROPN
ftr-325	2161	6	kroupa	kroupa	PROPN
ftr-325	2161	7	)	)	PUNCT
ftr-325	2161	8	,	,	PUNCT
ftr-325	2161	9	in	in	ADP
ftr-325	2161	10	a	a	DET
ftr-325	2161	11	case	case	NOUN
ftr-325	2161	12	of	of	ADP
ftr-325	2161	13	first	first	ADJ
ftr-325	2161	14	impression	impression	NOUN
ftr-325	2161	15	,	,	PUNCT
ftr-325	2161	16	held	hold	VERB
ftr-325	2161	17	that	that	SCONJ
ftr-325	2161	18	a	a	DET
ftr-325	2161	19	corporation	corporation	NOUN
ftr-325	2161	20	is	be	AUX
ftr-325	2161	21	not	not	PART
ftr-325	2161	22	an	an	DET
ftr-325	2161	23	individual	individual	NOUN
ftr-325	2161	24	for	for	ADP
ftr-325	2161	25	purposes	purpose	NOUN
ftr-325	2161	26	of	of	ADP
ftr-325	2161	27	§	§	PROPN
ftr-325	2161	28	36	36	NUM
ftr-325	2161	29	,	,	PUNCT
ftr-325	2161	30	and	and	CCONJ
ftr-325	2161	31	election	election	NOUN
ftr-325	2161	32	of	of	ADP
ftr-325	2161	33	subchapter	subchapter	NOUN
ftr-325	2161	34	s	s	PART
ftr-325	2161	35	status	status	NOUN
ftr-325	2161	36	does	do	AUX
ftr-325	2161	37	not	not	PART
ftr-325	2161	38	change	change	VERB
ftr-325	2161	39	that	that	DET
ftr-325	2161	40	characterization	characterization	NOUN
ftr-325	2161	41	.	.	PUNCT
ftr-325	2162	1	the	the	DET
ftr-325	2162	2	pass	pass	VERB
ftr-325	2162	3	-	-	PUNCT
ftr-325	2162	4	through	through	ADP
ftr-325	2162	5	nature	nature	NOUN
ftr-325	2162	6	of	of	ADP
ftr-325	2162	7	the	the	DET
ftr-325	2162	8	credit	credit	NOUN
ftr-325	2162	9	did	do	AUX
ftr-325	2162	10	not	not	PART
ftr-325	2162	11	alter	alter	VERB
ftr-325	2162	12	the	the	DET
ftr-325	2162	13	fact	fact	NOUN
ftr-325	2162	14	that	that	SCONJ
ftr-325	2162	15	the	the	DET
ftr-325	2162	16	corporation	corporation	NOUN
ftr-325	2162	17	purchased	purchase	VERB
ftr-325	2162	18	the	the	DET
ftr-325	2162	19	property	property	NOUN
ftr-325	2162	20	.	.	PUNCT
ftr-325	2163	1	the	the	DET
ftr-325	2163	2	court	court	NOUN
ftr-325	2163	3	pointed	point	VERB
ftr-325	2163	4	out	out	ADP
ftr-325	2163	5	that	that	SCONJ
ftr-325	2163	6	individuals	individual	NOUN
ftr-325	2163	7	can	can	AUX
ftr-325	2163	8	have	have	VERB
ftr-325	2163	9	a	a	DET
ftr-325	2163	10	principal	principal	ADJ
ftr-325	2163	11	residence	residence	NOUN
ftr-325	2163	12	,	,	PUNCT
ftr-325	2163	13	but	but	CCONJ
ftr-325	2163	14	a	a	DET
ftr-325	2163	15	corporation	corporation	NOUN
ftr-325	2163	16	2013	2013	NUM
ftr-325	2163	17	]	]	PUNCT
ftr-325	2163	18	recent	recent	ADJ
ftr-325	2163	19	developments	development	NOUN
ftr-325	2163	20	in	in	ADP
ftr-325	2163	21	federal	federal	ADJ
ftr-325	2163	22	income	income	NOUN
ftr-325	2163	23	taxation	taxation	NOUN
ftr-325	2163	24	607	607	NUM
ftr-325	2163	25	has	have	VERB
ftr-325	2163	26	a	a	DET
ftr-325	2163	27	principal	principal	ADJ
ftr-325	2163	28	place	place	NOUN
ftr-325	2163	29	of	of	ADP
ftr-325	2163	30	business	business	NOUN
ftr-325	2163	31	.	.	PUNCT
ftr-325	2164	1	the	the	DET
ftr-325	2164	2	court	court	NOUN
ftr-325	2164	3	also	also	ADV
ftr-325	2164	4	was	be	AUX
ftr-325	2164	5	unsympathetic	unsympathetic	ADJ
ftr-325	2164	6	to	to	ADP
ftr-325	2164	7	the	the	DET
ftr-325	2164	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2164	9	request	request	NOUN
ftr-325	2164	10	for	for	ADP
ftr-325	2164	11	leniency	leniency	NOUN
ftr-325	2164	12	on	on	ADP
ftr-325	2164	13	the	the	DET
ftr-325	2164	14	grounds	ground	NOUN
ftr-325	2164	15	that	that	SCONJ
ftr-325	2164	16	an	an	DET
ftr-325	2164	17	irs	irs	PROPN
ftr-325	2164	18	representative	representative	NOUN
ftr-325	2164	19	advised	advise	VERB
ftr-325	2164	20	them	they	PRON
ftr-325	2164	21	that	that	SCONJ
ftr-325	2164	22	they	they	PRON
ftr-325	2164	23	could	could	AUX
ftr-325	2164	24	claim	claim	VERB
ftr-325	2164	25	the	the	DET
ftr-325	2164	26	credit	credit	NOUN
ftr-325	2164	27	if	if	SCONJ
ftr-325	2164	28	the	the	DET
ftr-325	2164	29	residence	residence	NOUN
ftr-325	2164	30	was	be	AUX
ftr-325	2164	31	purchased	purchase	VERB
ftr-325	2164	32	through	through	ADP
ftr-325	2164	33	an	an	DET
ftr-325	2164	34	s	s	NOUN
ftr-325	2164	35	corporation	corporation	NOUN
ftr-325	2164	36	.	.	PUNCT
ftr-325	2165	1	the	the	DET
ftr-325	2165	2	court	court	NOUN
ftr-325	2165	3	pointed	point	VERB
ftr-325	2165	4	out	out	ADP
ftr-325	2165	5	that	that	SCONJ
ftr-325	2165	6	the	the	DET
ftr-325	2165	7	commissioner	commissioner	NOUN
ftr-325	2165	8	is	be	AUX
ftr-325	2165	9	not	not	PART
ftr-325	2165	10	bound	bind	VERB
ftr-325	2165	11	by	by	ADP
ftr-325	2165	12	the	the	DET
ftr-325	2165	13	erroneous	erroneous	ADJ
ftr-325	2165	14	legal	legal	ADJ
ftr-325	2165	15	advice	advice	NOUN
ftr-325	2165	16	of	of	ADP
ftr-325	2165	17	irs	irs	PROPN
ftr-325	2165	18	employees	employee	NOUN
ftr-325	2165	19	.	.	PUNCT
ftr-325	2166	1			PRON
ftr-325	2167	1	even	even	ADV
ftr-325	2167	2	though	though	SCONJ
ftr-325	2167	3	an	an	DET
ftr-325	2167	4	s	s	NOUN
ftr-325	2167	5	corporation	corporation	NOUN
ftr-325	2167	6	is	be	AUX
ftr-325	2167	7	taxed	tax	VERB
ftr-325	2167	8	like	like	ADP
ftr-325	2167	9	an	an	DET
ftr-325	2167	10	individual	individual	NOUN
ftr-325	2167	11	(	(	PUNCT
ftr-325	2167	12	with	with	ADP
ftr-325	2167	13	four	four	NUM
ftr-325	2167	14	enumerated	enumerate	VERB
ftr-325	2167	15	exceptions	exception	NOUN
ftr-325	2167	16	)	)	PUNCT
ftr-325	2167	17	under	under	ADP
ftr-325	2167	18	§	§	PROPN
ftr-325	2167	19	1363(b	1363(b	NUM
ftr-325	2167	20	)	)	PUNCT
ftr-325	2167	21	,	,	PUNCT
ftr-325	2167	22	an	an	DET
ftr-325	2167	23	s	s	NOUN
ftr-325	2167	24	corporation	corporation	NOUN
ftr-325	2167	25	is	be	AUX
ftr-325	2167	26	still	still	ADV
ftr-325	2167	27	not	not	PART
ftr-325	2167	28	an	an	DET
ftr-325	2167	29	individual	individual	NOUN
ftr-325	2167	30	.	.	PUNCT
ftr-325	2168	1	6	6	NUM
ftr-325	2168	2	.	.	X
ftr-325	2168	3	paper	paper	NOUN
ftr-325	2168	4	is	be	AUX
ftr-325	2168	5	substance	substance	NOUN
ftr-325	2168	6	.	.	PUNCT
ftr-325	2169	1	corporate	corporate	ADJ
ftr-325	2169	2	resolutions	resolution	NOUN
ftr-325	2169	3	and	and	CCONJ
ftr-325	2169	4	ledger	ledger	NOUN
ftr-325	2169	5	entries	entry	NOUN
ftr-325	2169	6	create	create	VERB
ftr-325	2169	7	an	an	DET
ftr-325	2169	8	―economic	―economic	ADJ
ftr-325	2169	9	outlay.‖	outlay.‖	ADJ
ftr-325	2169	10	—	—	PUNCT
ftr-325	2169	11	no	no	DET
ftr-325	2169	12	kidding	kidding	NOUN
ftr-325	2169	13	,	,	PUNCT
ftr-325	2169	14	they	they	PRON
ftr-325	2169	15	really	really	ADV
ftr-325	2169	16	do	do	VERB
ftr-325	2169	17	,	,	PUNCT
ftr-325	2169	18	says	say	VERB
ftr-325	2169	19	judge	judge	PROPN
ftr-325	2169	20	ruwe	ruwe	PROPN
ftr-325	2169	21	.	.	PUNCT
ftr-325	2170	1	maguire	maguire	PROPN
ftr-325	2170	2	v.	v.	PROPN
ftr-325	2170	3	commissioner	commissioner	PROPN
ftr-325	2170	4	,	,	PUNCT
ftr-325	2170	5	t.c	t.c	PROPN
ftr-325	2170	6	.	.	PROPN
ftr-325	2170	7	memo	memo	NOUN
ftr-325	2170	8	.	.	PUNCT
ftr-325	2171	1	2012	2012	NUM
ftr-325	2171	2	-	-	SYM
ftr-325	2171	3	160	160	NUM
ftr-325	2171	4	(	(	PUNCT
ftr-325	2171	5	6/6/12	6/6/12	NUM
ftr-325	2171	6	)	)	PUNCT
ftr-325	2171	7	.	.	PUNCT
ftr-325	2172	1	the	the	DET
ftr-325	2172	2	taxpayers	taxpayer	NOUN
ftr-325	2172	3	in	in	ADP
ftr-325	2172	4	these	these	DET
ftr-325	2172	5	consolidated	consolidated	ADJ
ftr-325	2172	6	cases	case	NOUN
ftr-325	2172	7	owned	own	VERB
ftr-325	2172	8	two	two	NUM
ftr-325	2172	9	s	s	PART
ftr-325	2172	10	corporations	corporation	NOUN
ftr-325	2172	11	with	with	ADP
ftr-325	2172	12	related	related	ADJ
ftr-325	2172	13	businesses	business	NOUN
ftr-325	2172	14	—	—	PUNCT
ftr-325	2172	15	one	one	NUM
ftr-325	2172	16	was	be	AUX
ftr-325	2172	17	an	an	DET
ftr-325	2172	18	auto	auto	NOUN
ftr-325	2172	19	dealership	dealership	NOUN
ftr-325	2172	20	,	,	PUNCT
ftr-325	2172	21	and	and	CCONJ
ftr-325	2172	22	the	the	DET
ftr-325	2172	23	other	other	ADJ
ftr-325	2172	24	a	a	DET
ftr-325	2172	25	finance	finance	NOUN
ftr-325	2172	26	company	company	NOUN
ftr-325	2172	27	that	that	PRON
ftr-325	2172	28	purchased	purchase	VERB
ftr-325	2172	29	customer	customer	NOUN
ftr-325	2172	30	notes	note	NOUN
ftr-325	2172	31	from	from	ADP
ftr-325	2172	32	the	the	DET
ftr-325	2172	33	auto	auto	NOUN
ftr-325	2172	34	dealership	dealership	NOUN
ftr-325	2172	35	.	.	PUNCT
ftr-325	2173	1	the	the	DET
ftr-325	2173	2	finance	finance	NOUN
ftr-325	2173	3	company	company	NOUN
ftr-325	2173	4	operated	operate	VERB
ftr-325	2173	5	at	at	ADP
ftr-325	2173	6	a	a	DET
ftr-325	2173	7	profit	profit	NOUN
ftr-325	2173	8	and	and	CCONJ
ftr-325	2173	9	the	the	DET
ftr-325	2173	10	dealership	dealership	NOUN
ftr-325	2173	11	operated	operate	VERB
ftr-325	2173	12	at	at	ADP
ftr-325	2173	13	a	a	DET
ftr-325	2173	14	loss	loss	NOUN
ftr-325	2173	15	.	.	PUNCT
ftr-325	2174	1	apart	apart	ADV
ftr-325	2174	2	from	from	ADP
ftr-325	2174	3	the	the	DET
ftr-325	2174	4	transactions	transaction	NOUN
ftr-325	2174	5	at	at	ADP
ftr-325	2174	6	issue	issue	NOUN
ftr-325	2174	7	,	,	PUNCT
ftr-325	2174	8	the	the	DET
ftr-325	2174	9	taxpayers	taxpayer	NOUN
ftr-325	2174	10	did	do	AUX
ftr-325	2174	11	not	not	PART
ftr-325	2174	12	have	have	VERB
ftr-325	2174	13	sufficient	sufficient	ADJ
ftr-325	2174	14	basis	basis	NOUN
ftr-325	2174	15	in	in	ADP
ftr-325	2174	16	the	the	DET
ftr-325	2174	17	dealership	dealership	NOUN
ftr-325	2174	18	to	to	PART
ftr-325	2174	19	deduct	deduct	VERB
ftr-325	2174	20	losses	loss	NOUN
ftr-325	2174	21	,	,	PUNCT
ftr-325	2174	22	but	but	CCONJ
ftr-325	2174	23	had	have	VERB
ftr-325	2174	24	substantial	substantial	ADJ
ftr-325	2174	25	basis	basis	NOUN
ftr-325	2174	26	in	in	ADP
ftr-325	2174	27	the	the	DET
ftr-325	2174	28	finance	finance	NOUN
ftr-325	2174	29	company	company	NOUN
ftr-325	2174	30	.	.	PUNCT
ftr-325	2175	1	the	the	DET
ftr-325	2175	2	finance	finance	NOUN
ftr-325	2175	3	company	company	NOUN
ftr-325	2175	4	owned	own	VERB
ftr-325	2175	5	substantial	substantial	ADJ
ftr-325	2175	6	accounts	account	NOUN
ftr-325	2175	7	receivable	receivable	ADJ
ftr-325	2175	8	due	due	ADJ
ftr-325	2175	9	from	from	ADP
ftr-325	2175	10	the	the	DET
ftr-325	2175	11	dealership	dealership	NOUN
ftr-325	2175	12	.	.	PUNCT
ftr-325	2176	1	at	at	ADP
ftr-325	2176	2	the	the	DET
ftr-325	2176	3	end	end	NOUN
ftr-325	2176	4	of	of	ADP
ftr-325	2176	5	each	each	DET
ftr-325	2176	6	year	year	NOUN
ftr-325	2176	7	,	,	PUNCT
ftr-325	2176	8	through	through	ADP
ftr-325	2176	9	journal	journal	ADJ
ftr-325	2176	10	entries	entry	NOUN
ftr-325	2176	11	,	,	PUNCT
ftr-325	2176	12	the	the	DET
ftr-325	2176	13	finance	finance	NOUN
ftr-325	2176	14	company	company	NOUN
ftr-325	2176	15	distributed	distribute	VERB
ftr-325	2176	16	accounts	account	NOUN
ftr-325	2176	17	receivable	receivable	ADJ
ftr-325	2176	18	to	to	ADP
ftr-325	2176	19	the	the	DET
ftr-325	2176	20	taxpayers	taxpayer	NOUN
ftr-325	2176	21	,	,	PUNCT
ftr-325	2176	22	who	who	PRON
ftr-325	2176	23	in	in	ADP
ftr-325	2176	24	turn	turn	NOUN
ftr-325	2176	25	contributed	contribute	VERB
ftr-325	2176	26	them	they	PRON
ftr-325	2176	27	to	to	ADP
ftr-325	2176	28	the	the	DET
ftr-325	2176	29	related	relate	VERB
ftr-325	2176	30	dealership	dealership	NOUN
ftr-325	2176	31	to	to	PART
ftr-325	2176	32	increase	increase	VERB
ftr-325	2176	33	the	the	DET
ftr-325	2176	34	basis	basis	NOUN
ftr-325	2176	35	in	in	ADP
ftr-325	2176	36	the	the	DET
ftr-325	2176	37	dealership	dealership	NOUN
ftr-325	2176	38	sufficiently	sufficiently	ADV
ftr-325	2176	39	to	to	PART
ftr-325	2176	40	avoid	avoid	VERB
ftr-325	2176	41	the	the	DET
ftr-325	2176	42	§	§	PROPN
ftr-325	2176	43	1366(d	1366(d	NOUN
ftr-325	2176	44	)	)	PUNCT
ftr-325	2176	45	limitation	limitation	NOUN
ftr-325	2176	46	on	on	ADP
ftr-325	2176	47	the	the	DET
ftr-325	2176	48	deduction	deduction	NOUN
ftr-325	2176	49	of	of	ADP
ftr-325	2176	50	passed	pass	VERB
ftr-325	2176	51	through	through	ADP
ftr-325	2176	52	losses	loss	NOUN
ftr-325	2176	53	.	.	PUNCT
ftr-325	2177	1	the	the	DET
ftr-325	2177	2	irs	irs	PROPN
ftr-325	2177	3	disallowed	disallow	VERB
ftr-325	2177	4	the	the	DET
ftr-325	2177	5	claimed	claim	VERB
ftr-325	2177	6	loss	loss	NOUN
ftr-325	2177	7	deductions	deduction	NOUN
ftr-325	2177	8	on	on	ADP
ftr-325	2177	9	the	the	DET
ftr-325	2177	10	grounds	ground	NOUN
ftr-325	2177	11	that	that	SCONJ
ftr-325	2177	12	the	the	DET
ftr-325	2177	13	transactions	transaction	NOUN
ftr-325	2177	14	did	do	AUX
ftr-325	2177	15	not	not	PART
ftr-325	2177	16	increase	increase	VERB
ftr-325	2177	17	the	the	DET
ftr-325	2177	18	taxpayers	taxpayer	NOUN
ftr-325	2177	19	‘	‘	PART
ftr-325	2177	20	basis	basis	NOUN
ftr-325	2177	21	in	in	ADP
ftr-325	2177	22	the	the	DET
ftr-325	2177	23	dealership	dealership	NOUN
ftr-325	2177	24	because	because	SCONJ
ftr-325	2177	25	the	the	DET
ftr-325	2177	26	taxpayers	taxpayer	NOUN
ftr-325	2177	27	had	have	AUX
ftr-325	2177	28	not	not	PART
ftr-325	2177	29	made	make	VERB
ftr-325	2177	30	an	an	DET
ftr-325	2177	31	―an	―an	PROPN
ftr-325	2177	32	economic	economic	ADJ
ftr-325	2177	33	outlay.‖	outlay.‖	NOUN
ftr-325	2177	34	the	the	DET
ftr-325	2177	35	irs	irs	PROPN
ftr-325	2177	36	argued	argue	VERB
ftr-325	2177	37	that	that	SCONJ
ftr-325	2177	38	the	the	DET
ftr-325	2177	39	corporate	corporate	ADJ
ftr-325	2177	40	―resolutions	―resolutions	PROPN
ftr-325	2177	41	and	and	CCONJ
ftr-325	2177	42	adjusting	adjust	VERB
ftr-325	2177	43	journal	journal	NOUN
ftr-325	2177	44	entries	entry	NOUN
ftr-325	2177	45	made	make	VERB
ftr-325	2177	46	to	to	ADP
ftr-325	2177	47	the	the	DET
ftr-325	2177	48	books	book	NOUN
ftr-325	2177	49	of	of	ADP
ftr-325	2177	50	the	the	DET
ftr-325	2177	51	related	related	ADJ
ftr-325	2177	52	companies	company	NOUN
ftr-325	2177	53	were	be	AUX
ftr-325	2177	54	devoid	devoid	ADJ
ftr-325	2177	55	of	of	ADP
ftr-325	2177	56	any	any	DET
ftr-325	2177	57	economic	economic	ADJ
ftr-325	2177	58	reality	reality	NOUN
ftr-325	2177	59	and	and	CCONJ
ftr-325	2177	60	did	do	AUX
ftr-325	2177	61	not	not	PART
ftr-325	2177	62	alter	alter	VERB
ftr-325	2177	63	the	the	DET
ftr-325	2177	64	economic	economic	ADJ
ftr-325	2177	65	positions	position	NOUN
ftr-325	2177	66	of	of	ADP
ftr-325	2177	67	the	the	DET
ftr-325	2177	68	parties.‖	parties.‖	NOUN
ftr-325	2177	69	the	the	DET
ftr-325	2177	70	tax	tax	NOUN
ftr-325	2177	71	court	court	NOUN
ftr-325	2177	72	(	(	PUNCT
ftr-325	2177	73	judge	judge	PROPN
ftr-325	2177	74	ruwe	ruwe	PROPN
ftr-325	2177	75	)	)	PUNCT
ftr-325	2177	76	rejected	reject	VERB
ftr-325	2177	77	the	the	DET
ftr-325	2177	78	irs‘s	irs‘s	NOUN
ftr-325	2177	79	position	position	NOUN
ftr-325	2177	80	and	and	CCONJ
ftr-325	2177	81	held	hold	VERB
ftr-325	2177	82	for	for	ADP
ftr-325	2177	83	the	the	DET
ftr-325	2177	84	taxpayer	taxpayer	NOUN
ftr-325	2177	85	,	,	PUNCT
ftr-325	2177	86	finding	find	VERB
ftr-325	2177	87	that	that	SCONJ
ftr-325	2177	88	the	the	DET
ftr-325	2177	89	―distributions	―distribution	NOUN
ftr-325	2177	90	and	and	CCONJ
ftr-325	2177	91	contributions	contribution	NOUN
ftr-325	2177	92	did	do	AUX
ftr-325	2177	93	have	have	VERB
ftr-325	2177	94	real	real	ADJ
ftr-325	2177	95	consequences	consequence	NOUN
ftr-325	2177	96	that	that	PRON
ftr-325	2177	97	altered	alter	VERB
ftr-325	2177	98	the	the	DET
ftr-325	2177	99	positions	position	NOUN
ftr-325	2177	100	of	of	ADP
ftr-325	2177	101	petitioners	petitioner	NOUN
ftr-325	2177	102	individually	individually	ADV
ftr-325	2177	103	and	and	CCONJ
ftr-325	2177	104	those	those	PRON
ftr-325	2177	105	of	of	ADP
ftr-325	2177	106	their	their	PRON
ftr-325	2177	107	businesses.‖	businesses.‖	NOUN
ftr-325	2177	108	thus	thus	ADV
ftr-325	2177	109	,	,	PUNCT
ftr-325	2177	110	the	the	DET
ftr-325	2177	111	transactions	transaction	NOUN
ftr-325	2177	112	did	do	AUX
ftr-325	2177	113	result	result	VERB
ftr-325	2177	114	in	in	ADP
ftr-325	2177	115	the	the	DET
ftr-325	2177	116	taxpayer	taxpayer	NOUN
ftr-325	2177	117	making	make	VERB
ftr-325	2177	118	the	the	DET
ftr-325	2177	119	required	required	ADJ
ftr-325	2177	120	―economic	―economic	ADJ
ftr-325	2177	121	outlay.‖	outlay.‖	ADJ
ftr-325	2177	122	[	[	X
ftr-325	2177	123	t]he	t]he	ADJ
ftr-325	2177	124	distributions	distribution	NOUN
ftr-325	2177	125	and	and	CCONJ
ftr-325	2177	126	contributions	contribution	NOUN
ftr-325	2177	127	created	create	VERB
ftr-325	2177	128	actual	actual	ADJ
ftr-325	2177	129	economic	economic	ADJ
ftr-325	2177	130	consequences	consequence	NOUN
ftr-325	2177	131	for	for	ADP
ftr-325	2177	132	the	the	DET
ftr-325	2177	133	parties	party	NOUN
ftr-325	2177	134	,	,	PUNCT
ftr-325	2177	135	because	because	SCONJ
ftr-325	2177	136	the	the	DET
ftr-325	2177	137	accounts	account	NOUN
ftr-325	2177	138	receivable	receivable	ADJ
ftr-325	2177	139	had	have	VERB
ftr-325	2177	140	real	real	ADJ
ftr-325	2177	141	value	value	NOUN
ftr-325	2177	142	in	in	SCONJ
ftr-325	2177	143	that	that	SCONJ
ftr-325	2177	144	they	they	PRON
ftr-325	2177	145	were	be	AUX
ftr-325	2177	146	legitimate	legitimate	ADJ
ftr-325	2177	147	debts	debt	NOUN
ftr-325	2177	148	that	that	PRON
ftr-325	2177	149	auto	auto	NOUN
ftr-325	2177	150	acceptance	acceptance	NOUN
ftr-325	2177	151	owed	owe	VERB
ftr-325	2177	152	to	to	PART
ftr-325	2177	153	cnac	cnac	VERB
ftr-325	2177	154	and	and	CCONJ
ftr-325	2177	155	thus	thus	ADV
ftr-325	2177	156	were	be	AUX
ftr-325	2177	157	legitimate	legitimate	ADJ
ftr-325	2177	158	assets	asset	NOUN
ftr-325	2177	159	of	of	ADP
ftr-325	2177	160	cnac	cnac	NOUN
ftr-325	2177	161	.	.	PUNCT
ftr-325	2178	1	petitioners	petitioner	NOUN
ftr-325	2178	2	‘	'	PUNCT
ftr-325	2178	3	contribution	contribution	NOUN
ftr-325	2178	4	of	of	ADP
ftr-325	2178	5	the	the	DET
ftr-325	2178	6	accounts	account	NOUN
ftr-325	2178	7	receivable	receivable	NOUN
ftr-325	2178	8	resulted	result	VERB
ftr-325	2178	9	in	in	ADP
ftr-325	2178	10	their	their	PRON
ftr-325	2178	11	being	be	AUX
ftr-325	2178	12	poorer	poor	ADJ
ftr-325	2178	13	in	in	ADP
ftr-325	2178	14	a	a	DET
ftr-325	2178	15	material	material	NOUN
ftr-325	2178	16	sense	sense	NOUN
ftr-325	2178	17	in	in	ADP
ftr-325	2178	18	that	that	SCONJ
ftr-325	2178	19	the	the	DET
ftr-325	2178	20	accounts	account	NOUN
ftr-325	2178	21	receivable	receivable	ADJ
ftr-325	2178	22	were	be	AUX
ftr-325	2178	23	no	no	ADV
ftr-325	2178	24	longer	long	ADV
ftr-325	2178	25	collectible	collectible	ADJ
ftr-325	2178	26	by	by	ADP
ftr-325	2178	27	them	they	PRON
ftr-325	2178	28	individually	individually	ADV
ftr-325	2178	29	.	.	PUNCT
ftr-325	2179	1			PROPN
ftr-325	2179	2	judge	judge	PROPN
ftr-325	2179	3	ruwe	ruwe	PROPN
ftr-325	2179	4	added	add	VERB
ftr-325	2179	5	that	that	SCONJ
ftr-325	2179	6	he	he	PRON
ftr-325	2179	7	saw	see	VERB
ftr-325	2179	8	―no	―no	NUM
ftr-325	2179	9	reason	reason	NOUN
ftr-325	2179	10	why	why	SCONJ
ftr-325	2179	11	shareholders	shareholder	NOUN
ftr-325	2179	12	in	in	ADP
ftr-325	2179	13	two	two	NUM
ftr-325	2179	14	related	relate	VERB
ftr-325	2179	15	s	s	PART
ftr-325	2179	16	corporations	corporation	NOUN
ftr-325	2179	17	should	should	AUX
ftr-325	2179	18	be	be	AUX
ftr-325	2179	19	prohibited	prohibit	VERB
ftr-325	2179	20	608	608	NUM
ftr-325	2179	21	florida	florida	PROPN
ftr-325	2179	22	tax	tax	NOUN
ftr-325	2179	23	review	review	NOUN
ftr-325	2179	24	[	[	X
ftr-325	2179	25	vol	vol	NOUN
ftr-325	2179	26	.	.	PUNCT
ftr-325	2179	27	13:10	13:10	NUM
ftr-325	2179	28	from	from	ADP
ftr-325	2179	29	taking	take	VERB
ftr-325	2179	30	distributions	distribution	NOUN
ftr-325	2179	31	of	of	ADP
ftr-325	2179	32	assets	asset	NOUN
ftr-325	2179	33	from	from	ADP
ftr-325	2179	34	one	one	NUM
ftr-325	2179	35	of	of	ADP
ftr-325	2179	36	their	their	PRON
ftr-325	2179	37	s	s	NOUN
ftr-325	2179	38	corporations	corporation	NOUN
ftr-325	2179	39	and	and	CCONJ
ftr-325	2179	40	investing	invest	VERB
ftr-325	2179	41	those	those	DET
ftr-325	2179	42	assets	asset	NOUN
ftr-325	2179	43	into	into	ADP
ftr-325	2179	44	another	another	PRON
ftr-325	2179	45	of	of	ADP
ftr-325	2179	46	their	their	PRON
ftr-325	2179	47	s	s	NOUN
ftr-325	2179	48	corporations	corporation	NOUN
ftr-325	2179	49	,	,	PUNCT
ftr-325	2179	50	in	in	ADP
ftr-325	2179	51	order	order	NOUN
ftr-325	2179	52	to	to	PART
ftr-325	2179	53	increase	increase	VERB
ftr-325	2179	54	their	their	PRON
ftr-325	2179	55	bases	basis	NOUN
ftr-325	2179	56	in	in	ADP
ftr-325	2179	57	the	the	DET
ftr-325	2179	58	latter	latter	ADJ
ftr-325	2179	59	.	.	PUNCT
ftr-325	2180	1	the	the	DET
ftr-325	2180	2	effect	effect	NOUN
ftr-325	2180	3	is	be	AUX
ftr-325	2180	4	to	to	PART
ftr-325	2180	5	decrease	decrease	VERB
ftr-325	2180	6	the	the	DET
ftr-325	2180	7	shareholders	shareholder	NOUN
ftr-325	2180	8	‘	'	PUNCT
ftr-325	2180	9	bases	basis	NOUN
ftr-325	2180	10	in	in	ADP
ftr-325	2180	11	the	the	DET
ftr-325	2180	12	s	s	NOUN
ftr-325	2180	13	corporation	corporation	NOUN
ftr-325	2180	14	making	make	VERB
ftr-325	2180	15	the	the	DET
ftr-325	2180	16	distribution	distribution	NOUN
ftr-325	2180	17	,	,	PUNCT
ftr-325	2180	18	thereby	thereby	ADV
ftr-325	2180	19	reducing	reduce	VERB
ftr-325	2180	20	the	the	DET
ftr-325	2180	21	shareholders	shareholder	NOUN
ftr-325	2180	22	‘	‘	PART
ftr-325	2180	23	potential	potential	ADJ
ftr-325	2180	24	future	future	ADJ
ftr-325	2180	25	tax	tax	NOUN
ftr-325	2180	26	-	-	PUNCT
ftr-325	2180	27	free	free	ADJ
ftr-325	2180	28	distributions	distribution	NOUN
ftr-325	2180	29	from	from	ADP
ftr-325	2180	30	the	the	DET
ftr-325	2180	31	distributing	distribute	VERB
ftr-325	2180	32	s	s	PART
ftr-325	2180	33	corporation	corporation	NOUN
ftr-325	2180	34	,	,	PUNCT
ftr-325	2180	35	while	while	SCONJ
ftr-325	2180	36	increasing	increase	VERB
ftr-325	2180	37	the	the	DET
ftr-325	2180	38	shareholders	shareholder	NOUN
ftr-325	2180	39	‘	'	PUNCT
ftr-325	2180	40	bases	basis	NOUN
ftr-325	2180	41	in	in	ADP
ftr-325	2180	42	the	the	DET
ftr-325	2180	43	s	s	X
ftr-325	2180	44	corporation	corporation	NOUN
ftr-325	2180	45	to	to	PART
ftr-325	2180	46	which	which	PRON
ftr-325	2180	47	the	the	DET
ftr-325	2180	48	contribution	contribution	NOUN
ftr-325	2180	49	is	be	AUX
ftr-325	2180	50	made.‖	made.‖	NOUN
ftr-325	2180	51	furthermore	furthermore	ADV
ftr-325	2180	52	,	,	PUNCT
ftr-325	2180	53	―[t]he	―[t]he	ADJ
ftr-325	2180	54	fact	fact	NOUN
ftr-325	2180	55	that	that	SCONJ
ftr-325	2180	56	the	the	DET
ftr-325	2180	57	two	two	NUM
ftr-325	2180	58	s	s	NOUN
ftr-325	2180	59	corporations	corporation	NOUN
ftr-325	2180	60	have	have	AUX
ftr-325	2180	61	a	a	DET
ftr-325	2180	62	synergistic	synergistic	ADJ
ftr-325	2180	63	business	business	NOUN
ftr-325	2180	64	relationship	relationship	NOUN
ftr-325	2180	65	and	and	CCONJ
ftr-325	2180	66	are	be	AUX
ftr-325	2180	67	owned	own	VERB
ftr-325	2180	68	by	by	ADP
ftr-325	2180	69	the	the	DET
ftr-325	2180	70	same	same	ADJ
ftr-325	2180	71	shareholders	shareholder	NOUN
ftr-325	2180	72	should	should	AUX
ftr-325	2180	73	make	make	VERB
ftr-325	2180	74	no	no	DET
ftr-325	2180	75	difference	difference	NOUN
ftr-325	2180	76	so	so	ADV
ftr-325	2180	77	long	long	ADV
ftr-325	2180	78	as	as	SCONJ
ftr-325	2180	79	the	the	DET
ftr-325	2180	80	underlying	underlying	ADJ
ftr-325	2180	81	distributions	distribution	NOUN
ftr-325	2180	82	and	and	CCONJ
ftr-325	2180	83	contributions	contribution	NOUN
ftr-325	2180	84	actually	actually	ADV
ftr-325	2180	85	occurred.‖	occurred.‖	ADJ
ftr-325	2180	86			PUNCT
ftr-325	2181	1	but	but	CCONJ
ftr-325	2181	2	for	for	ADP
ftr-325	2181	3	the	the	DET
ftr-325	2181	4	fact	fact	NOUN
ftr-325	2181	5	that	that	SCONJ
ftr-325	2181	6	the	the	DET
ftr-325	2181	7	shareholders	shareholder	NOUN
ftr-325	2181	8	‘	‘	PART
ftr-325	2181	9	ownership	ownership	NOUN
ftr-325	2181	10	of	of	ADP
ftr-325	2181	11	the	the	DET
ftr-325	2181	12	two	two	NUM
ftr-325	2181	13	corporations	corporation	NOUN
ftr-325	2181	14	was	be	AUX
ftr-325	2181	15	not	not	PART
ftr-325	2181	16	congruent	congruent	ADJ
ftr-325	2181	17	,	,	PUNCT
ftr-325	2181	18	this	this	DET
ftr-325	2181	19	issue	issue	NOUN
ftr-325	2181	20	could	could	AUX
ftr-325	2181	21	have	have	AUX
ftr-325	2181	22	been	be	AUX
ftr-325	2181	23	avoided	avoid	VERB
ftr-325	2181	24	by	by	ADP
ftr-325	2181	25	having	have	VERB
ftr-325	2181	26	the	the	DET
ftr-325	2181	27	two	two	NUM
ftr-325	2181	28	operating	operate	VERB
ftr-325	2181	29	corporations	corporation	NOUN
ftr-325	2181	30	organized	organize	VERB
ftr-325	2181	31	as	as	ADP
ftr-325	2181	32	subsidiary	subsidiary	ADJ
ftr-325	2181	33	qsubs	qsub	NOUN
ftr-325	2181	34	of	of	ADP
ftr-325	2181	35	an	an	DET
ftr-325	2181	36	s	s	NOUN
ftr-325	2181	37	corporation	corporation	NOUN
ftr-325	2181	38	holding	hold	VERB
ftr-325	2181	39	company	company	NOUN
ftr-325	2181	40	.	.	PUNCT
ftr-325	2182	1	7	7	X
ftr-325	2182	2	.	.	X
ftr-325	2182	3	the	the	DET
ftr-325	2182	4	treasury	treasury	PROPN
ftr-325	2182	5	department	department	PROPN
ftr-325	2182	6	proposes	propose	VERB
ftr-325	2182	7	major	major	ADJ
ftr-325	2182	8	surgery	surgery	NOUN
ftr-325	2182	9	on	on	ADP
ftr-325	2182	10	the	the	DET
ftr-325	2182	11	rules	rule	NOUN
ftr-325	2182	12	for	for	ADP
ftr-325	2182	13	determining	determine	VERB
ftr-325	2182	14	an	an	DET
ftr-325	2182	15	s	s	NOUN
ftr-325	2182	16	corporation	corporation	NOUN
ftr-325	2182	17	shareholder‘s	shareholder‘s	ADJ
ftr-325	2182	18	basis	basis	NOUN
ftr-325	2182	19	limitation	limitation	NOUN
ftr-325	2182	20	for	for	ADP
ftr-325	2182	21	passed	pass	VERB
ftr-325	2182	22	-	-	PUNCT
ftr-325	2182	23	through	through	ADP
ftr-325	2182	24	losses	loss	NOUN
ftr-325	2182	25	under	under	ADP
ftr-325	2182	26	§	§	PROPN
ftr-325	2182	27	1366(d	1366(d	PROPN
ftr-325	2182	28	)	)	PUNCT
ftr-325	2182	29	.	.	PUNCT
ftr-325	2183	1	reg-13404207	reg-13404207	NOUN
ftr-325	2183	2	,	,	PUNCT
ftr-325	2183	3	basis	basis	NOUN
ftr-325	2183	4	of	of	ADP
ftr-325	2183	5	indebtedness	indebtedness	NOUN
ftr-325	2183	6	of	of	ADP
ftr-325	2183	7	s	s	PART
ftr-325	2183	8	corporations	corporation	NOUN
ftr-325	2183	9	to	to	ADP
ftr-325	2183	10	their	their	PRON
ftr-325	2183	11	shareholders	shareholder	NOUN
ftr-325	2183	12	,	,	PUNCT
ftr-325	2183	13	77	77	NUM
ftr-325	2183	14	f.r	f.r	NOUN
ftr-325	2183	15	.	.	NOUN
ftr-325	2183	16	34884	34884	NUM
ftr-325	2183	17	(	(	PUNCT
ftr-325	2183	18	6/12/12	6/12/12	NUM
ftr-325	2183	19	)	)	PUNCT
ftr-325	2183	20	.	.	PUNCT
ftr-325	2184	1	the	the	DET
ftr-325	2184	2	treasury	treasury	PROPN
ftr-325	2184	3	department	department	PROPN
ftr-325	2184	4	has	have	AUX
ftr-325	2184	5	proposed	propose	VERB
ftr-325	2184	6	amendments	amendment	NOUN
ftr-325	2184	7	to	to	ADP
ftr-325	2184	8	reg	reg	NOUN
ftr-325	2184	9	.	.	PUNCT
ftr-325	2185	1	§	§	PROPN
ftr-325	2185	2	1.1366	1.1366	NUM
ftr-325	2185	3	-	-	SYM
ftr-325	2185	4	2	2	NUM
ftr-325	2185	5	that	that	PRON
ftr-325	2185	6	would	would	AUX
ftr-325	2185	7	deal	deal	VERB
ftr-325	2185	8	with	with	ADP
ftr-325	2185	9	determination	determination	NOUN
ftr-325	2185	10	of	of	ADP
ftr-325	2185	11	an	an	DET
ftr-325	2185	12	s	s	NOUN
ftr-325	2185	13	corporation	corporation	NOUN
ftr-325	2185	14	shareholder‘s	shareholder‘s	ADJ
ftr-325	2185	15	basis	basis	NOUN
ftr-325	2185	16	in	in	ADP
ftr-325	2185	17	any	any	DET
ftr-325	2185	18	debt	debt	NOUN
ftr-325	2185	19	of	of	ADP
ftr-325	2185	20	the	the	DET
ftr-325	2185	21	s	s	PROPN
ftr-325	2185	22	corporation	corporation	NOUN
ftr-325	2185	23	,	,	PUNCT
ftr-325	2185	24	which	which	PRON
ftr-325	2185	25	principally	principally	ADV
ftr-325	2185	26	affects	affect	VERB
ftr-325	2185	27	the	the	DET
ftr-325	2185	28	limitation	limitation	NOUN
ftr-325	2185	29	on	on	ADP
ftr-325	2185	30	the	the	DET
ftr-325	2185	31	pass	pass	NOUN
ftr-325	2185	32	-	-	PUNCT
ftr-325	2185	33	through	through	NOUN
ftr-325	2185	34	of	of	ADP
ftr-325	2185	35	losses	loss	NOUN
ftr-325	2185	36	under	under	ADP
ftr-325	2185	37	§	§	PROPN
ftr-325	2185	38	1366(d	1366(d	PROPN
ftr-325	2185	39	)	)	PUNCT
ftr-325	2185	40	.	.	PUNCT
ftr-325	2186	1	the	the	DET
ftr-325	2186	2	proposed	propose	VERB
ftr-325	2186	3	regulations	regulation	NOUN
ftr-325	2186	4	expressly	expressly	ADV
ftr-325	2186	5	provide	provide	VERB
ftr-325	2186	6	that	that	SCONJ
ftr-325	2186	7	the	the	DET
ftr-325	2186	8	basis	basis	NOUN
ftr-325	2186	9	of	of	ADP
ftr-325	2186	10	any	any	DET
ftr-325	2186	11	indebtedness	indebtedness	NOUN
ftr-325	2186	12	of	of	ADP
ftr-325	2186	13	the	the	DET
ftr-325	2186	14	s	s	PROPN
ftr-325	2186	15	corporation	corporation	NOUN
ftr-325	2186	16	to	to	ADP
ftr-325	2186	17	the	the	DET
ftr-325	2186	18	shareholder	shareholder	NOUN
ftr-325	2186	19	means	mean	VERB
ftr-325	2186	20	the	the	DET
ftr-325	2186	21	shareholder‘s	shareholder‘s	ADJ
ftr-325	2186	22	adjusted	adjust	VERB
ftr-325	2186	23	basis	basis	NOUN
ftr-325	2186	24	(	(	PUNCT
ftr-325	2186	25	as	as	SCONJ
ftr-325	2186	26	defined	define	VERB
ftr-325	2186	27	in	in	ADP
ftr-325	2186	28	reg	reg	NOUN
ftr-325	2186	29	.	.	PUNCT
ftr-325	2187	1	§	§	PROPN
ftr-325	2187	2	1.1011	1.1011	NUM
ftr-325	2187	3	-	-	SYM
ftr-325	2187	4	1	1	NUM
ftr-325	2187	5	and	and	CCONJ
ftr-325	2187	6	as	as	SCONJ
ftr-325	2187	7	provided	provide	VERB
ftr-325	2187	8	in	in	ADP
ftr-325	2187	9	§	§	PROPN
ftr-325	2187	10	1367(b)(2	1367(b)(2	NUM
ftr-325	2187	11	)	)	PUNCT
ftr-325	2187	12	)	)	PUNCT
ftr-325	2187	13	in	in	ADP
ftr-325	2187	14	any	any	DET
ftr-325	2187	15	―bona	―bona	NOUN
ftr-325	2187	16	fide	fide	ADJ
ftr-325	2187	17	indebtedness	indebtedness	NOUN
ftr-325	2187	18	of	of	ADP
ftr-325	2187	19	the	the	DET
ftr-325	2187	20	s	s	PART
ftr-325	2187	21	corporation	corporation	NOUN
ftr-325	2187	22	that	that	PRON
ftr-325	2187	23	runs	run	VERB
ftr-325	2187	24	directly	directly	ADV
ftr-325	2187	25	to	to	ADP
ftr-325	2187	26	the	the	DET
ftr-325	2187	27	shareholder.‖	shareholder.‖	NOUN
ftr-325	2187	28	whether	whether	SCONJ
ftr-325	2187	29	indebtedness	indebtedness	NOUN
ftr-325	2187	30	is	be	AUX
ftr-325	2187	31	―bona	―bona	ADP
ftr-325	2187	32	fide	fide	ADJ
ftr-325	2187	33	indebtedness‖	indebtedness‖	PROPN
ftr-325	2187	34	to	to	ADP
ftr-325	2187	35	a	a	DET
ftr-325	2187	36	shareholder	shareholder	NOUN
ftr-325	2187	37	is	be	AUX
ftr-325	2187	38	determined	determine	VERB
ftr-325	2187	39	under	under	ADP
ftr-325	2187	40	general	general	ADJ
ftr-325	2187	41	tax	tax	NOUN
ftr-325	2187	42	principles	principle	NOUN
ftr-325	2187	43	and	and	CCONJ
ftr-325	2187	44	depends	depend	VERB
ftr-325	2187	45	on	on	ADP
ftr-325	2187	46	―all	―all	PROPN
ftr-325	2187	47	of	of	ADP
ftr-325	2187	48	the	the	DET
ftr-325	2187	49	facts	fact	NOUN
ftr-325	2187	50	and	and	CCONJ
ftr-325	2187	51	circumstances.‖	circumstances.‖	ADJ
ftr-325	2187	52	prop	prop	NOUN
ftr-325	2187	53	.	.	PUNCT
ftr-325	2188	1	reg	reg	NOUN
ftr-325	2188	2	.	.	PUNCT
ftr-325	2189	1	§	§	PROPN
ftr-325	2189	2	1.1366	1.1366	NUM
ftr-325	2189	3	-	-	PUNCT
ftr-325	2189	4	2(a)(2)(i	2(a)(2)(i	NUM
ftr-325	2189	5	)	)	PUNCT
ftr-325	2189	6	.	.	PUNCT
ftr-325	2190	1	furthermore	furthermore	ADV
ftr-325	2190	2	,	,	PUNCT
ftr-325	2190	3	the	the	DET
ftr-325	2190	4	proposed	propose	VERB
ftr-325	2190	5	regulations	regulation	NOUN
ftr-325	2190	6	expressly	expressly	ADV
ftr-325	2190	7	provide	provide	VERB
ftr-325	2190	8	that	that	SCONJ
ftr-325	2190	9	:	:	PUNCT
ftr-325	2190	10	a	a	DET
ftr-325	2190	11	shareholder	shareholder	NOUN
ftr-325	2190	12	does	do	AUX
ftr-325	2190	13	not	not	PART
ftr-325	2190	14	obtain	obtain	VERB
ftr-325	2190	15	basis	basis	NOUN
ftr-325	2190	16	of	of	ADP
ftr-325	2190	17	indebtedness	indebtedness	NOUN
ftr-325	2190	18	in	in	ADP
ftr-325	2190	19	the	the	DET
ftr-325	2190	20	s	s	PART
ftr-325	2190	21	corporation	corporation	NOUN
ftr-325	2190	22	merely	merely	ADV
ftr-325	2190	23	by	by	ADP
ftr-325	2190	24	guaranteeing	guarantee	VERB
ftr-325	2190	25	a	a	DET
ftr-325	2190	26	loan	loan	NOUN
ftr-325	2190	27	or	or	CCONJ
ftr-325	2190	28	acting	act	VERB
ftr-325	2190	29	as	as	ADP
ftr-325	2190	30	a	a	DET
ftr-325	2190	31	surety	surety	NOUN
ftr-325	2190	32	,	,	PUNCT
ftr-325	2190	33	accommodation	accommodation	NOUN
ftr-325	2190	34	party	party	NOUN
ftr-325	2190	35	,	,	PUNCT
ftr-325	2190	36	or	or	CCONJ
ftr-325	2190	37	in	in	ADP
ftr-325	2190	38	any	any	DET
ftr-325	2190	39	similar	similar	ADJ
ftr-325	2190	40	capacity	capacity	NOUN
ftr-325	2190	41	relating	relate	VERB
ftr-325	2190	42	to	to	ADP
ftr-325	2190	43	a	a	DET
ftr-325	2190	44	loan	loan	NOUN
ftr-325	2190	45	.	.	PUNCT
ftr-325	2191	1	when	when	SCONJ
ftr-325	2191	2	a	a	DET
ftr-325	2191	3	shareholder	shareholder	NOUN
ftr-325	2191	4	makes	make	VERB
ftr-325	2191	5	a	a	DET
ftr-325	2191	6	payment	payment	NOUN
ftr-325	2191	7	on	on	ADP
ftr-325	2191	8	bona	bona	ADJ
ftr-325	2191	9	fide	fide	ADJ
ftr-325	2191	10	indebtedness	indebtedness	NOUN
ftr-325	2191	11	for	for	ADP
ftr-325	2191	12	which	which	PRON
ftr-325	2191	13	the	the	DET
ftr-325	2191	14	shareholder	shareholder	NOUN
ftr-325	2191	15	has	have	AUX
ftr-325	2191	16	acted	act	VERB
ftr-325	2191	17	as	as	ADP
ftr-325	2191	18	guarantor	guarantor	NOUN
ftr-325	2191	19	or	or	CCONJ
ftr-325	2191	20	in	in	ADP
ftr-325	2191	21	a	a	DET
ftr-325	2191	22	similar	similar	ADJ
ftr-325	2191	23	capacity	capacity	NOUN
ftr-325	2191	24	,	,	PUNCT
ftr-325	2191	25	based	base	VERB
ftr-325	2191	26	on	on	ADP
ftr-325	2191	27	the	the	DET
ftr-325	2191	28	facts	fact	NOUN
ftr-325	2191	29	and	and	CCONJ
ftr-325	2191	30	circumstances	circumstance	NOUN
ftr-325	2191	31	,	,	PUNCT
ftr-325	2191	32	the	the	DET
ftr-325	2191	33	shareholder	shareholder	NOUN
ftr-325	2191	34	may	may	AUX
ftr-325	2191	35	increase	increase	VERB
ftr-325	2191	36	its	its	PRON
ftr-325	2191	37	basis	basis	NOUN
ftr-325	2191	38	of	of	ADP
ftr-325	2191	39	indebtedness	indebtedness	NOUN
ftr-325	2191	40	to	to	ADP
ftr-325	2191	41	the	the	DET
ftr-325	2191	42	extent	extent	NOUN
ftr-325	2191	43	of	of	ADP
ftr-325	2191	44	that	that	DET
ftr-325	2191	45	payment	payment	NOUN
ftr-325	2191	46	.	.	PUNCT
ftr-325	2192	1			X
ftr-325	2193	1	the	the	DET
ftr-325	2193	2	preamble	preamble	ADJ
ftr-325	2193	3	states	state	VERB
ftr-325	2193	4	that	that	SCONJ
ftr-325	2193	5	―[u]nder	―[u]nder	ADP
ftr-325	2193	6	these	these	DET
ftr-325	2193	7	proposed	propose	VERB
ftr-325	2193	8	regulations	regulation	NOUN
ftr-325	2193	9	,	,	PUNCT
ftr-325	2193	10	an	an	DET
ftr-325	2193	11	incorporated	incorporated	ADJ
ftr-325	2193	12	pocketbook	pocketbook	NOUN
ftr-325	2193	13	transaction	transaction	NOUN
ftr-325	2193	14	[	[	X
ftr-325	2193	15	see	see	VERB
ftr-325	2193	16	,	,	PUNCT
ftr-325	2193	17	e.g.	e.g.	ADV
ftr-325	2193	18	,	,	PUNCT
ftr-325	2193	19	yates	yates	PROPN
ftr-325	2193	20	v.	v.	PROPN
ftr-325	2193	21	commissioner	commissioner	PROPN
ftr-325	2193	22	,	,	PUNCT
ftr-325	2193	23	t.c	t.c	PROPN
ftr-325	2193	24	.	.	PROPN
ftr-325	2193	25	memo	memo	NOUN
ftr-325	2193	26	.	.	PUNCT
ftr-325	2194	1	2001	2001	NUM
ftr-325	2194	2	-	-	SYM
ftr-325	2194	3	280	280	NUM
ftr-325	2194	4	;	;	PUNCT
ftr-325	2194	5	culnen	culnen	NOUN
ftr-325	2194	6	v.	v.	PROPN
ftr-325	2194	7	commissioner	commissioner	PROPN
ftr-325	2194	8	,	,	PUNCT
ftr-325	2194	9	t.c	t.c	PROPN
ftr-325	2194	10	.	.	PROPN
ftr-325	2194	11	memo	memo	NOUN
ftr-325	2194	12	.	.	PUNCT
ftr-325	2195	1	2000	2000	NUM
ftr-325	2195	2	-	-	SYM
ftr-325	2195	3	139	139	NUM
ftr-325	2195	4	]	]	PUNCT
ftr-325	2195	5	increases	increase	VERB
ftr-325	2195	6	basis	basis	NOUN
ftr-325	2195	7	of	of	ADP
ftr-325	2195	8	indebtedness	indebtedness	NOUN
ftr-325	2195	9	only	only	ADV
ftr-325	2195	10	where	where	SCONJ
ftr-325	2195	11	the	the	DET
ftr-325	2195	12	transaction	transaction	NOUN
ftr-325	2195	13	creates	create	VERB
ftr-325	2195	14	a	a	DET
ftr-325	2195	15	2013	2013	NUM
ftr-325	2195	16	]	]	PUNCT
ftr-325	2195	17	recent	recent	ADJ
ftr-325	2195	18	developments	development	NOUN
ftr-325	2195	19	in	in	ADP
ftr-325	2195	20	federal	federal	ADJ
ftr-325	2195	21	income	income	NOUN
ftr-325	2195	22	taxation	taxation	NOUN
ftr-325	2195	23	609	609	NUM
ftr-325	2195	24	bona	bona	ADJ
ftr-325	2195	25	fide	fide	ADJ
ftr-325	2195	26	creditor	creditor	NOUN
ftr-325	2195	27	-	-	PUNCT
ftr-325	2195	28	debtor	debtor	NOUN
ftr-325	2195	29	relationship	relationship	NOUN
ftr-325	2195	30	between	between	ADP
ftr-325	2195	31	the	the	DET
ftr-325	2195	32	shareholder	shareholder	NOUN
ftr-325	2195	33	and	and	CCONJ
ftr-325	2195	34	the	the	DET
ftr-325	2195	35	borrowing	borrowing	NOUN
ftr-325	2195	36	s	s	PART
ftr-325	2195	37	corporation.‖	corporation.‖	NOUN
ftr-325	2195	38			PRON
ftr-325	2195	39	prop	prop	NOUN
ftr-325	2195	40	.	.	PUNCT
ftr-325	2196	1	reg	reg	NOUN
ftr-325	2196	2	.	.	PUNCT
ftr-325	2197	1	§	§	PROPN
ftr-325	2197	2	1.1366	1.1366	NUM
ftr-325	2197	3	-	-	PUNCT
ftr-325	2197	4	2(a)(2)(ii	2(a)(2)(ii	NUM
ftr-325	2197	5	)	)	PUNCT
ftr-325	2197	6	,	,	PUNCT
ftr-325	2197	7	example	example	NOUN
ftr-325	2197	8	(	(	PUNCT
ftr-325	2197	9	3	3	X
ftr-325	2197	10	)	)	PUNCT
ftr-325	2197	11	in	in	ADP
ftr-325	2197	12	the	the	DET
ftr-325	2197	13	proposed	propose	VERB
ftr-325	2197	14	regulation	regulation	NOUN
ftr-325	2197	15	blesses	bless	VERB
ftr-325	2197	16	a	a	DET
ftr-325	2197	17	basis	basis	NOUN
ftr-325	2197	18	increase	increase	NOUN
ftr-325	2197	19	resulting	result	VERB
ftr-325	2197	20	from	from	ADP
ftr-325	2197	21	a	a	DET
ftr-325	2197	22	back	back	ADJ
ftr-325	2197	23	-	-	PUNCT
ftr-325	2197	24	toback	toback	NOUN
ftr-325	2197	25	loan	loan	NOUN
ftr-325	2197	26	in	in	ADP
ftr-325	2197	27	which	which	PRON
ftr-325	2197	28	one	one	NUM
ftr-325	2197	29	s	s	PART
ftr-325	2197	30	corporation	corporation	NOUN
ftr-325	2197	31	lends	lend	VERB
ftr-325	2197	32	money	money	NOUN
ftr-325	2197	33	to	to	ADP
ftr-325	2197	34	the	the	DET
ftr-325	2197	35	shareholder	shareholder	NOUN
ftr-325	2197	36	who	who	PRON
ftr-325	2197	37	in	in	ADP
ftr-325	2197	38	turn	turn	NOUN
ftr-325	2197	39	lends	lend	VERB
ftr-325	2197	40	the	the	DET
ftr-325	2197	41	loan	loan	NOUN
ftr-325	2197	42	proceeds	proceed	NOUN
ftr-325	2197	43	to	to	ADP
ftr-325	2197	44	a	a	DET
ftr-325	2197	45	second	second	ADJ
ftr-325	2197	46	s	s	PART
ftr-325	2197	47	corporation	corporation	NOUN
ftr-325	2197	48	,	,	PUNCT
ftr-325	2197	49	if	if	SCONJ
ftr-325	2197	50	the	the	DET
ftr-325	2197	51	loan	loan	NOUN
ftr-325	2197	52	to	to	ADP
ftr-325	2197	53	the	the	DET
ftr-325	2197	54	second	second	ADJ
ftr-325	2197	55	s	s	PART
ftr-325	2197	56	corporation	corporation	NOUN
ftr-325	2197	57	―constitutes	―constitute	NOUN
ftr-325	2197	58	bona	bona	ADV
ftr-325	2197	59	fide	fide	VERB
ftr-325	2197	60	indebtedness‖	indebtedness‖	PROPN
ftr-325	2197	61	from	from	ADP
ftr-325	2197	62	the	the	DET
ftr-325	2197	63	borrower	borrower	NOUN
ftr-325	2197	64	s	s	PART
ftr-325	2197	65	corporation	corporation	NOUN
ftr-325	2197	66	to	to	ADP
ftr-325	2197	67	the	the	DET
ftr-325	2197	68	shareholder	shareholder	NOUN
ftr-325	2197	69	.	.	PUNCT
ftr-325	2198	1	example	example	NOUN
ftr-325	2198	2	(	(	PUNCT
ftr-325	2198	3	4	4	NUM
ftr-325	2198	4	)	)	PUNCT
ftr-325	2198	5	in	in	ADP
ftr-325	2198	6	the	the	DET
ftr-325	2198	7	proposed	propose	VERB
ftr-325	2198	8	regulation	regulation	NOUN
ftr-325	2198	9	blesses	bless	VERB
ftr-325	2198	10	a	a	DET
ftr-325	2198	11	basis	basis	NOUN
ftr-325	2198	12	increase	increase	NOUN
ftr-325	2198	13	resulting	result	VERB
ftr-325	2198	14	from	from	ADP
ftr-325	2198	15	a	a	DET
ftr-325	2198	16	distribution	distribution	NOUN
ftr-325	2198	17	of	of	ADP
ftr-325	2198	18	a	a	DET
ftr-325	2198	19	note	note	NOUN
ftr-325	2198	20	from	from	ADP
ftr-325	2198	21	one	one	NUM
ftr-325	2198	22	s	s	PART
ftr-325	2198	23	corporation	corporation	NOUN
ftr-325	2198	24	(	(	PUNCT
ftr-325	2198	25	s2	s2	PROPN
ftr-325	2198	26	)	)	PUNCT
ftr-325	2198	27	to	to	ADP
ftr-325	2198	28	another	another	DET
ftr-325	2198	29	s	s	PART
ftr-325	2198	30	corporation	corporation	NOUN
ftr-325	2198	31	(	(	PUNCT
ftr-325	2198	32	s1	s1	PROPN
ftr-325	2198	33	)	)	PUNCT
ftr-325	2198	34	if	if	SCONJ
ftr-325	2198	35	after	after	SCONJ
ftr-325	2198	36	the	the	DET
ftr-325	2198	37	distribution	distribution	NOUN
ftr-325	2198	38	s2	s2	NOUN
ftr-325	2198	39	is	be	AUX
ftr-325	2198	40	indebted	indebte	VERB
ftr-325	2198	41	to	to	ADP
ftr-325	2198	42	the	the	DET
ftr-325	2198	43	shareholder	shareholder	NOUN
ftr-325	2198	44	and	and	CCONJ
ftr-325	2198	45	―the	―the	DET
ftr-325	2198	46	note	note	NOUN
ftr-325	2198	47	constitutes	constitute	VERB
ftr-325	2198	48	bona	bona	ADJ
ftr-325	2198	49	fide	fide	X
ftr-325	2198	50	indebtedness‖	indebtedness‖	PROPN
ftr-325	2198	51	from	from	ADP
ftr-325	2198	52	s2	s2	NOUN
ftr-325	2198	53	to	to	ADP
ftr-325	2198	54	the	the	DET
ftr-325	2198	55	shareholder	shareholder	NOUN
ftr-325	2198	56	.	.	PUNCT
ftr-325	2199	1			PUNCT
ftr-325	2200	1	the	the	DET
ftr-325	2200	2	proposed	propose	VERB
ftr-325	2200	3	regulations	regulation	NOUN
ftr-325	2200	4	do	do	AUX
ftr-325	2200	5	not	not	PART
ftr-325	2200	6	attempt	attempt	VERB
ftr-325	2200	7	to	to	PART
ftr-325	2200	8	clarify	clarify	VERB
ftr-325	2200	9	the	the	DET
ftr-325	2200	10	meaning	meaning	NOUN
ftr-325	2200	11	of	of	ADP
ftr-325	2200	12	―bona	―bona	NOUN
ftr-325	2200	13	fide	fide	VERB
ftr-325	2200	14	indebtedness,‖	indebtedness,‖	PROPN
ftr-325	2200	15	or	or	CCONJ
ftr-325	2200	16	provide	provide	VERB
ftr-325	2200	17	any	any	DET
ftr-325	2200	18	examples	example	NOUN
ftr-325	2200	19	of	of	ADP
ftr-325	2200	20	relevant	relevant	ADJ
ftr-325	2200	21	facts	fact	NOUN
ftr-325	2200	22	and	and	CCONJ
ftr-325	2200	23	circumstances	circumstance	NOUN
ftr-325	2200	24	,	,	PUNCT
ftr-325	2200	25	but	but	CCONJ
ftr-325	2200	26	rely	rely	VERB
ftr-325	2200	27	on	on	ADP
ftr-325	2200	28	―general	―general	ADJ
ftr-325	2200	29	federal	federal	ADJ
ftr-325	2200	30	tax	tax	NOUN
ftr-325	2200	31	principles.‖	principles.‖	NOUN
ftr-325	2200	32	this	this	PRON
ftr-325	2200	33	may	may	AUX
ftr-325	2200	34	portend	portend	VERB
ftr-325	2200	35	that	that	SCONJ
ftr-325	2200	36	the	the	DET
ftr-325	2200	37	voluminous	voluminous	ADJ
ftr-325	2200	38	debt	debt	NOUN
ftr-325	2200	39	versus	versus	ADP
ftr-325	2200	40	equity	equity	NOUN
ftr-325	2200	41	jurisprudence	jurisprudence	NOUN
ftr-325	2200	42	might	might	AUX
ftr-325	2200	43	replace	replace	VERB
ftr-325	2200	44	the	the	DET
ftr-325	2200	45	―actual	―actual	ADJ
ftr-325	2200	46	economic	economic	PROPN
ftr-325	2200	47	outlay‖	outlay‖	PROPN
ftr-325	2200	48	by	by	ADP
ftr-325	2200	49	the	the	DET
ftr-325	2200	50	shareholder	shareholder	NOUN
ftr-325	2200	51	test	test	NOUN
ftr-325	2200	52	for	for	ADP
ftr-325	2200	53	creating	create	VERB
ftr-325	2200	54	basis	basis	NOUN
ftr-325	2200	55	of	of	ADP
ftr-325	2200	56	indebtedness	indebtedness	NOUN
ftr-325	2200	57	,	,	PUNCT
ftr-325	2200	58	applied	apply	VERB
ftr-325	2200	59	in	in	ADP
ftr-325	2200	60	cases	case	NOUN
ftr-325	2200	61	such	such	ADJ
ftr-325	2200	62	as	as	ADP
ftr-325	2200	63	maloof	maloof	PROPN
ftr-325	2200	64	v.	v.	PROPN
ftr-325	2200	65	commissioner	commissioner	PROPN
ftr-325	2200	66	,	,	PUNCT
ftr-325	2200	67	456	456	PROPN
ftr-325	2200	68	f.3d	f.3d	NUM
ftr-325	2200	69	645	645	NUM
ftr-325	2200	70	(	(	PUNCT
ftr-325	2200	71	6th	6th	ADJ
ftr-325	2200	72	cir	cir	NOUN
ftr-325	2200	73	.	.	PUNCT
ftr-325	2200	74	2006	2006	NUM
ftr-325	2200	75	)	)	PUNCT
ftr-325	2200	76	;	;	PUNCT
ftr-325	2200	77	spencer	spencer	PROPN
ftr-325	2200	78	v.	v.	PROPN
ftr-325	2200	79	commissioner	commissioner	PROPN
ftr-325	2200	80	,	,	PUNCT
ftr-325	2200	81	110	110	NUM
ftr-325	2200	82	t.c	t.c	PROPN
ftr-325	2200	83	.	.	PROPN
ftr-325	2200	84	62	62	NUM
ftr-325	2200	85	,	,	PUNCT
ftr-325	2200	86	78	78	NUM
ftr-325	2200	87	-	-	SYM
ftr-325	2200	88	79	79	NUM
ftr-325	2200	89	(	(	PUNCT
ftr-325	2200	90	1998	1998	NUM
ftr-325	2200	91	)	)	PUNCT
ftr-325	2200	92	,	,	PUNCT
ftr-325	2200	93	aff’d	aff’d	VERB
ftr-325	2200	94	without	without	ADP
ftr-325	2200	95	published	publish	VERB
ftr-325	2200	96	opinion	opinion	NOUN
ftr-325	2200	97	,	,	PUNCT
ftr-325	2200	98	194	194	NUM
ftr-325	2200	99	f.3d	f.3d	NUM
ftr-325	2200	100	1324	1324	NUM
ftr-325	2200	101	(	(	PUNCT
ftr-325	2200	102	11th	11th	ADJ
ftr-325	2200	103	cir	cir	NOUN
ftr-325	2200	104	.	.	PUNCT
ftr-325	2200	105	1999	1999	NUM
ftr-325	2200	106	)	)	PUNCT
ftr-325	2200	107	;	;	PUNCT
ftr-325	2200	108	hitchins	hitchin	NOUN
ftr-325	2200	109	v.	v.	ADP
ftr-325	2200	110	commissioner	commissioner	NOUN
ftr-325	2200	111	,	,	PUNCT
ftr-325	2200	112	103	103	NUM
ftr-325	2200	113	t.c	t.c	NOUN
ftr-325	2200	114	.	.	PROPN
ftr-325	2200	115	711	711	NUM
ftr-325	2200	116	(	(	PUNCT
ftr-325	2200	117	1994	1994	NUM
ftr-325	2200	118	)	)	PUNCT
ftr-325	2200	119	;	;	PUNCT
ftr-325	2200	120	and	and	CCONJ
ftr-325	2200	121	perry	perry	PROPN
ftr-325	2200	122	v.	v.	PROPN
ftr-325	2200	123	commissioner	commissioner	PROPN
ftr-325	2200	124	,	,	PUNCT
ftr-325	2200	125	54	54	NUM
ftr-325	2200	126	t.c	t.c	PROPN
ftr-325	2200	127	.	.	PROPN
ftr-325	2200	128	1293	1293	NUM
ftr-325	2200	129	(	(	PUNCT
ftr-325	2200	130	1970	1970	NUM
ftr-325	2200	131	)	)	PUNCT
ftr-325	2200	132	.	.	PUNCT
ftr-325	2201	1	the	the	DET
ftr-325	2201	2	preamble	preamble	NOUN
ftr-325	2201	3	refers	refer	VERB
ftr-325	2201	4	to	to	ADP
ftr-325	2201	5	knetsch	knetsch	PROPN
ftr-325	2201	6	v.	v.	PROPN
ftr-325	2201	7	united	united	PROPN
ftr-325	2201	8	states	states	PROPN
ftr-325	2201	9	,	,	PUNCT
ftr-325	2201	10	364	364	NUM
ftr-325	2201	11	u.s	u.s	PROPN
ftr-325	2201	12	.	.	PROPN
ftr-325	2201	13	361	361	NUM
ftr-325	2201	14	(	(	PUNCT
ftr-325	2201	15	1960	1960	NUM
ftr-325	2201	16	)	)	PUNCT
ftr-325	2201	17	(	(	PUNCT
ftr-325	2201	18	disallowing	disallow	VERB
ftr-325	2201	19	interest	interest	NOUN
ftr-325	2201	20	deductions	deduction	NOUN
ftr-325	2201	21	for	for	ADP
ftr-325	2201	22	lack	lack	NOUN
ftr-325	2201	23	of	of	ADP
ftr-325	2201	24	actual	actual	ADJ
ftr-325	2201	25	indebtedness	indebtedness	NOUN
ftr-325	2201	26	)	)	PUNCT
ftr-325	2201	27	;	;	PUNCT
ftr-325	2201	28	geftman	geftman	NOUN
ftr-325	2201	29	v.	v.	PROPN
ftr-325	2201	30	commissioner	commissioner	PROPN
ftr-325	2201	31	,	,	PUNCT
ftr-325	2201	32	154	154	NUM
ftr-325	2201	33	f.3d	f.3d	NUM
ftr-325	2201	34	61	61	NUM
ftr-325	2201	35	(	(	PUNCT
ftr-325	2201	36	3d	3d	NUM
ftr-325	2201	37	cir	cir	NOUN
ftr-325	2201	38	.	.	PUNCT
ftr-325	2201	39	1998	1998	NUM
ftr-325	2201	40	)	)	PUNCT
ftr-325	2201	41	;	;	PUNCT
ftr-325	2201	42	estate	estate	NOUN
ftr-325	2201	43	of	of	ADP
ftr-325	2201	44	mixon	mixon	PROPN
ftr-325	2201	45	v.	v.	ADP
ftr-325	2201	46	u.s	u.s	PROPN
ftr-325	2201	47	.	.	PROPN
ftr-325	2201	48	,	,	PUNCT
ftr-325	2201	49	464	464	NUM
ftr-325	2201	50	f.2d	f.2d	SYM
ftr-325	2201	51	394	394	NUM
ftr-325	2201	52	(	(	PUNCT
ftr-325	2201	53	5th	5th	ADJ
ftr-325	2201	54	cir	cir	NOUN
ftr-325	2201	55	.	.	PROPN
ftr-325	2201	56	1972	1972	NUM
ftr-325	2201	57	)	)	PUNCT
ftr-325	2201	58	;	;	PUNCT
ftr-325	2201	59	and	and	CCONJ
ftr-325	2201	60	litton	litton	PROPN
ftr-325	2201	61	business	business	PROPN
ftr-325	2201	62	systems	systems	PROPN
ftr-325	2201	63	,	,	PUNCT
ftr-325	2201	64	inc	inc	PROPN
ftr-325	2201	65	.	.	PROPN
ftr-325	2202	1	v.	v.	PROPN
ftr-325	2202	2	commissioner	commissioner	PROPN
ftr-325	2202	3	,	,	PUNCT
ftr-325	2202	4	61	61	NUM
ftr-325	2202	5	t.c	t.c	PROPN
ftr-325	2202	6	.	.	PROPN
ftr-325	2202	7	367	367	NUM
ftr-325	2202	8	(	(	PUNCT
ftr-325	2202	9	1973	1973	NUM
ftr-325	2202	10	)	)	PUNCT
ftr-325	2202	11	,	,	PUNCT
ftr-325	2202	12	as	as	ADP
ftr-325	2202	13	relevant	relevant	ADJ
ftr-325	2202	14	authorities	authority	NOUN
ftr-325	2202	15	.	.	PUNCT
ftr-325	2203	1			PUNCT
ftr-325	2204	1	the	the	DET
ftr-325	2204	2	proposed	propose	VERB
ftr-325	2204	3	regulations	regulation	NOUN
ftr-325	2204	4	do	do	AUX
ftr-325	2204	5	not	not	PART
ftr-325	2204	6	address	address	VERB
ftr-325	2204	7	how	how	SCONJ
ftr-325	2204	8	to	to	PART
ftr-325	2204	9	determine	determine	VERB
ftr-325	2204	10	the	the	DET
ftr-325	2204	11	basis	basis	NOUN
ftr-325	2204	12	of	of	ADP
ftr-325	2204	13	the	the	DET
ftr-325	2204	14	shareholder‘s	shareholder‘s	PROPN
ftr-325	2204	15	stock	stock	NOUN
ftr-325	2204	16	in	in	ADP
ftr-325	2204	17	the	the	DET
ftr-325	2204	18	s	s	PROPN
ftr-325	2204	19	corporation	corporation	NOUN
ftr-325	2204	20	.	.	PUNCT
ftr-325	2205	1	rev	rev	PROPN
ftr-325	2205	2	.	.	PUNCT
ftr-325	2206	1	rul	rul	PROPN
ftr-325	2206	2	.	.	PUNCT
ftr-325	2207	1	81	81	NUM
ftr-325	2207	2	-	-	SYM
ftr-325	2207	3	187	187	NUM
ftr-325	2207	4	,	,	PUNCT
ftr-325	2207	5	1981	1981	NUM
ftr-325	2207	6	-	-	SYM
ftr-325	2207	7	2	2	NUM
ftr-325	2207	8	c.b	c.b	PROPN
ftr-325	2207	9	.	.	PROPN
ftr-325	2207	10	167	167	NUM
ftr-325	2207	11	,	,	PUNCT
ftr-325	2207	12	provides	provide	VERB
ftr-325	2207	13	that	that	SCONJ
ftr-325	2207	14	a	a	DET
ftr-325	2207	15	shareholder	shareholder	NOUN
ftr-325	2207	16	of	of	ADP
ftr-325	2207	17	an	an	DET
ftr-325	2207	18	s	s	NOUN
ftr-325	2207	19	corporation	corporation	NOUN
ftr-325	2207	20	does	do	AUX
ftr-325	2207	21	not	not	PART
ftr-325	2207	22	increase	increase	VERB
ftr-325	2207	23	basis	basis	NOUN
ftr-325	2207	24	in	in	ADP
ftr-325	2207	25	stock	stock	NOUN
ftr-325	2207	26	for	for	ADP
ftr-325	2207	27	purposes	purpose	NOUN
ftr-325	2207	28	of	of	ADP
ftr-325	2207	29	§	§	PROPN
ftr-325	2207	30	1366(d)(1)(a	1366(d)(1)(a	NUM
ftr-325	2207	31	)	)	PUNCT
ftr-325	2207	32	by	by	ADP
ftr-325	2207	33	contributing	contribute	VERB
ftr-325	2207	34	the	the	DET
ftr-325	2207	35	shareholder‘s	shareholder‘s	NOUN
ftr-325	2207	36	own	own	ADJ
ftr-325	2207	37	unsecured	unsecured	ADJ
ftr-325	2207	38	demand	demand	NOUN
ftr-325	2207	39	promissory	promissory	NOUN
ftr-325	2207	40	note	note	NOUN
ftr-325	2207	41	to	to	ADP
ftr-325	2207	42	the	the	DET
ftr-325	2207	43	corporation	corporation	NOUN
ftr-325	2207	44	.	.	PUNCT
ftr-325	2208	1	in	in	ADP
ftr-325	2208	2	the	the	DET
ftr-325	2208	3	preamble	preamble	NOUN
ftr-325	2208	4	,	,	PUNCT
ftr-325	2208	5	the	the	DET
ftr-325	2208	6	treasury	treasury	PROPN
ftr-325	2208	7	department	department	PROPN
ftr-325	2208	8	and	and	CCONJ
ftr-325	2208	9	the	the	DET
ftr-325	2208	10	irs	irs	PROPN
ftr-325	2208	11	have	have	AUX
ftr-325	2208	12	requested	request	VERB
ftr-325	2208	13	comments	comment	NOUN
ftr-325	2208	14	concerning	concern	VERB
ftr-325	2208	15	the	the	DET
ftr-325	2208	16	propriety	propriety	NOUN
ftr-325	2208	17	of	of	ADP
ftr-325	2208	18	basis	basis	NOUN
ftr-325	2208	19	calculations	calculation	NOUN
ftr-325	2208	20	in	in	ADP
ftr-325	2208	21	the	the	DET
ftr-325	2208	22	s	s	X
ftr-325	2208	23	corporation	corporation	NOUN
ftr-325	2208	24	and	and	CCONJ
ftr-325	2208	25	partnership	partnership	NOUN
ftr-325	2208	26	context	context	NOUN
ftr-325	2208	27	,	,	PUNCT
ftr-325	2208	28	similar	similar	ADJ
ftr-325	2208	29	to	to	ADP
ftr-325	2208	30	the	the	DET
ftr-325	2208	31	one	one	NOUN
ftr-325	2208	32	currently	currently	ADV
ftr-325	2208	33	in	in	ADP
ftr-325	2208	34	reg	reg	NOUN
ftr-325	2208	35	.	.	PUNCT
ftr-325	2209	1	§	§	NOUN
ftr-325	2209	2	1.7041(b)(2)(iv)(d)(2	1.7041(b)(2)(iv)(d)(2	NUM
ftr-325	2209	3	)	)	PUNCT
ftr-325	2209	4	,	,	PUNCT
ftr-325	2209	5	which	which	PRON
ftr-325	2209	6	provides	provide	VERB
ftr-325	2209	7	that	that	SCONJ
ftr-325	2209	8	a	a	DET
ftr-325	2209	9	partner‘s	partner‘s	ADJ
ftr-325	2209	10	capital	capital	NOUN
ftr-325	2209	11	account	account	NOUN
ftr-325	2209	12	is	be	AUX
ftr-325	2209	13	increased	increase	VERB
ftr-325	2209	14	with	with	ADP
ftr-325	2209	15	respect	respect	NOUN
ftr-325	2209	16	to	to	ADP
ftr-325	2209	17	non	non	ADJ
ftr-325	2209	18	-	-	ADJ
ftr-325	2209	19	readily	readily	ADV
ftr-325	2209	20	tradable	tradable	ADJ
ftr-325	2209	21	partner	partner	NOUN
ftr-325	2209	22	notes	note	NOUN
ftr-325	2209	23	only	only	ADV
ftr-325	2209	24	(	(	PUNCT
ftr-325	2209	25	i	i	NOUN
ftr-325	2209	26	)	)	PUNCT
ftr-325	2209	27	when	when	SCONJ
ftr-325	2209	28	there	there	PRON
ftr-325	2209	29	is	be	VERB
ftr-325	2209	30	a	a	DET
ftr-325	2209	31	taxable	taxable	ADJ
ftr-325	2209	32	disposition	disposition	NOUN
ftr-325	2209	33	of	of	ADP
ftr-325	2209	34	such	such	ADJ
ftr-325	2209	35	note	note	NOUN
ftr-325	2209	36	by	by	ADP
ftr-325	2209	37	the	the	DET
ftr-325	2209	38	partnership	partnership	NOUN
ftr-325	2209	39	,	,	PUNCT
ftr-325	2209	40	or	or	CCONJ
ftr-325	2209	41	(	(	PUNCT
ftr-325	2209	42	ii	ii	NOUN
ftr-325	2209	43	)	)	PUNCT
ftr-325	2209	44	when	when	SCONJ
ftr-325	2209	45	the	the	DET
ftr-325	2209	46	partner	partner	NOUN
ftr-325	2209	47	makes	make	VERB
ftr-325	2209	48	principal	principal	ADJ
ftr-325	2209	49	payments	payment	NOUN
ftr-325	2209	50	on	on	ADP
ftr-325	2209	51	such	such	ADJ
ftr-325	2209	52	note	note	NOUN
ftr-325	2209	53	.	.	PUNCT
ftr-325	2210	1			PUNCT
ftr-325	2211	1	the	the	DET
ftr-325	2211	2	proposed	propose	VERB
ftr-325	2211	3	regulations	regulation	NOUN
ftr-325	2211	4	will	will	AUX
ftr-325	2211	5	apply	apply	VERB
ftr-325	2211	6	to	to	ADP
ftr-325	2211	7	loan	loan	NOUN
ftr-325	2211	8	transactions	transaction	NOUN
ftr-325	2211	9	entered	enter	VERB
ftr-325	2211	10	into	into	ADP
ftr-325	2211	11	on	on	ADP
ftr-325	2211	12	or	or	CCONJ
ftr-325	2211	13	after	after	ADP
ftr-325	2211	14	the	the	DET
ftr-325	2211	15	date	date	NOUN
ftr-325	2211	16	of	of	ADP
ftr-325	2211	17	publication	publication	NOUN
ftr-325	2211	18	of	of	ADP
ftr-325	2211	19	final	final	ADJ
ftr-325	2211	20	regulations	regulation	NOUN
ftr-325	2211	21	.	.	PUNCT
ftr-325	2212	1	610	610	NUM
ftr-325	2212	2	florida	florida	PROPN
ftr-325	2212	3	tax	tax	NOUN
ftr-325	2212	4	review	review	NOUN
ftr-325	2212	5	[	[	X
ftr-325	2212	6	vol	vol	NOUN
ftr-325	2212	7	.	.	PUNCT
ftr-325	2212	8	13:10	13:10	NUM
ftr-325	2212	9	8	8	NUM
ftr-325	2212	10	.	.	PUNCT
ftr-325	2213	1	shareholder	shareholder	NOUN
ftr-325	2213	2	consent	consent	NOUN
ftr-325	2213	3	to	to	ADP
ftr-325	2213	4	an	an	DET
ftr-325	2213	5	s	s	NOUN
ftr-325	2213	6	election	election	NOUN
ftr-325	2213	7	constitutes	constitute	VERB
ftr-325	2213	8	consideration	consideration	NOUN
ftr-325	2213	9	paid	pay	VERB
ftr-325	2213	10	to	to	ADP
ftr-325	2213	11	the	the	DET
ftr-325	2213	12	s	s	PART
ftr-325	2213	13	corporation	corporation	NOUN
ftr-325	2213	14	for	for	ADP
ftr-325	2213	15	cash	cash	NOUN
ftr-325	2213	16	distributions	distribution	NOUN
ftr-325	2213	17	.	.	PUNCT
ftr-325	2214	1	—	—	PUNCT
ftr-325	2214	2	say	say	VERB
ftr-325	2214	3	what	what	PRON
ftr-325	2214	4	!	!	PUNCT
ftr-325	2215	1	in	in	ADP
ftr-325	2215	2	re	re	ADP
ftr-325	2215	3	kenrob	kenrob	PROPN
ftr-325	2215	4	information	information	PROPN
ftr-325	2215	5	technology	technology	PROPN
ftr-325	2215	6	solutions	solutions	PROPN
ftr-325	2215	7	,	,	PUNCT
ftr-325	2215	8	inc	inc	PROPN
ftr-325	2215	9	.	.	PROPN
ftr-325	2215	10	,	,	PUNCT
ftr-325	2215	11	110	110	NUM
ftr-325	2215	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2215	13	2012	2012	NUM
ftr-325	2215	14	-	-	SYM
ftr-325	2215	15	5190	5190	NUM
ftr-325	2215	16	(	(	PUNCT
ftr-325	2215	17	bankr	bankr	NOUN
ftr-325	2215	18	.	.	PUNCT
ftr-325	2216	1	e.d	e.d	PROPN
ftr-325	2216	2	.	.	PROPN
ftr-325	2216	3	va	va	PROPN
ftr-325	2216	4	.	.	PUNCT
ftr-325	2216	5	7/10/12	7/10/12	NUM
ftr-325	2216	6	)	)	PUNCT
ftr-325	2216	7	.	.	PUNCT
ftr-325	2217	1	kenrob	kenrob	PROPN
ftr-325	2217	2	was	be	AUX
ftr-325	2217	3	an	an	DET
ftr-325	2217	4	s	s	NOUN
ftr-325	2217	5	corporation	corporation	NOUN
ftr-325	2217	6	in	in	ADP
ftr-325	2217	7	bankruptcy	bankruptcy	NOUN
ftr-325	2217	8	.	.	PUNCT
ftr-325	2218	1	pursuant	pursuant	ADJ
ftr-325	2218	2	to	to	ADP
ftr-325	2218	3	a	a	DET
ftr-325	2218	4	long	long	ADV
ftr-325	2218	5	-	-	PUNCT
ftr-325	2218	6	standing	standing	ADJ
ftr-325	2218	7	pre	pre	ADJ
ftr-325	2218	8	-	-	ADJ
ftr-325	2218	9	existing	existing	ADJ
ftr-325	2218	10	agreement	agreement	NOUN
ftr-325	2218	11	between	between	ADP
ftr-325	2218	12	the	the	DET
ftr-325	2218	13	corporation	corporation	NOUN
ftr-325	2218	14	and	and	CCONJ
ftr-325	2218	15	the	the	DET
ftr-325	2218	16	shareholders	shareholder	NOUN
ftr-325	2218	17	,	,	PUNCT
ftr-325	2218	18	the	the	DET
ftr-325	2218	19	corporation	corporation	NOUN
ftr-325	2218	20	had	have	AUX
ftr-325	2218	21	paid	pay	VERB
ftr-325	2218	22	directly	directly	ADV
ftr-325	2218	23	to	to	ADP
ftr-325	2218	24	the	the	DET
ftr-325	2218	25	irs	irs	PROPN
ftr-325	2218	26	the	the	DET
ftr-325	2218	27	personal	personal	ADJ
ftr-325	2218	28	income	income	NOUN
ftr-325	2218	29	taxes	taxis	NOUN
ftr-325	2218	30	attributable	attributable	ADJ
ftr-325	2218	31	to	to	ADP
ftr-325	2218	32	the	the	DET
ftr-325	2218	33	shareholders	shareholder	NOUN
ftr-325	2218	34	‘	'	PUNCT
ftr-325	2218	35	passed	pass	VERB
ftr-325	2218	36	-	-	PUNCT
ftr-325	2218	37	through	through	ADP
ftr-325	2218	38	income	income	NOUN
ftr-325	2218	39	.	.	PUNCT
ftr-325	2219	1	the	the	DET
ftr-325	2219	2	trustee	trustee	NOUN
ftr-325	2219	3	asserted	assert	VERB
ftr-325	2219	4	that	that	SCONJ
ftr-325	2219	5	the	the	DET
ftr-325	2219	6	payments	payment	NOUN
ftr-325	2219	7	were	be	AUX
ftr-325	2219	8	fraudulent	fraudulent	ADJ
ftr-325	2219	9	conveyance	conveyance	NOUN
ftr-325	2219	10	because	because	SCONJ
ftr-325	2219	11	they	they	PRON
ftr-325	2219	12	were	be	AUX
ftr-325	2219	13	made	make	VERB
ftr-325	2219	14	without	without	ADP
ftr-325	2219	15	consideration	consideration	NOUN
ftr-325	2219	16	by	by	ADP
ftr-325	2219	17	the	the	DET
ftr-325	2219	18	corporation	corporation	NOUN
ftr-325	2219	19	.	.	PUNCT
ftr-325	2220	1	the	the	DET
ftr-325	2220	2	bankruptcy	bankruptcy	NOUN
ftr-325	2220	3	court	court	NOUN
ftr-325	2220	4	rejected	reject	VERB
ftr-325	2220	5	the	the	DET
ftr-325	2220	6	trustee‘s	trustee‘s	PROPN
ftr-325	2220	7	argument	argument	NOUN
ftr-325	2220	8	,	,	PUNCT
ftr-325	2220	9	holding	hold	VERB
ftr-325	2220	10	that	that	SCONJ
ftr-325	2220	11	the	the	DET
ftr-325	2220	12	consideration	consideration	NOUN
ftr-325	2220	13	received	receive	VERB
ftr-325	2220	14	by	by	ADP
ftr-325	2220	15	the	the	DET
ftr-325	2220	16	corporation	corporation	NOUN
ftr-325	2220	17	was	be	AUX
ftr-325	2220	18	the	the	DET
ftr-325	2220	19	shareholders	shareholder	NOUN
ftr-325	2220	20	‘	'	PUNCT
ftr-325	2220	21	―election‖	―election‖	NOUN
ftr-325	2220	22	—	—	PUNCT
ftr-325	2220	23	the	the	DET
ftr-325	2220	24	court	court	NOUN
ftr-325	2220	25	should	should	AUX
ftr-325	2220	26	have	have	AUX
ftr-325	2220	27	said	say	VERB
ftr-325	2220	28	―consent‖	―consent‖	PROPN
ftr-325	2220	29	to	to	PART
ftr-325	2220	30	have	have	VERB
ftr-325	2220	31	the	the	DET
ftr-325	2220	32	corporation	corporation	NOUN
ftr-325	2220	33	be	be	AUX
ftr-325	2220	34	taxed	tax	VERB
ftr-325	2220	35	as	as	ADP
ftr-325	2220	36	an	an	DET
ftr-325	2220	37	s	s	NOUN
ftr-325	2220	38	corporation	corporation	NOUN
ftr-325	2220	39	—	—	PUNCT
ftr-325	2220	40	as	as	ADV
ftr-325	2220	41	long	long	ADV
ftr-325	2220	42	as	as	SCONJ
ftr-325	2220	43	the	the	DET
ftr-325	2220	44	corporation	corporation	NOUN
ftr-325	2220	45	paid	pay	VERB
ftr-325	2220	46	the	the	DET
ftr-325	2220	47	resulting	result	VERB
ftr-325	2220	48	personal	personal	ADJ
ftr-325	2220	49	income	income	NOUN
ftr-325	2220	50	tax	tax	NOUN
ftr-325	2220	51	liability	liability	NOUN
ftr-325	2220	52	.	.	PUNCT
ftr-325	2221	1	the	the	DET
ftr-325	2221	2	benefit	benefit	NOUN
ftr-325	2221	3	to	to	ADP
ftr-325	2221	4	the	the	DET
ftr-325	2221	5	corporation	corporation	NOUN
ftr-325	2221	6	was	be	AUX
ftr-325	2221	7	the	the	DET
ftr-325	2221	8	§	§	ADJ
ftr-325	2221	9	11	11	NUM
ftr-325	2221	10	taxes	taxis	NOUN
ftr-325	2221	11	that	that	PRON
ftr-325	2221	12	it	it	PRON
ftr-325	2221	13	would	would	AUX
ftr-325	2221	14	not	not	PART
ftr-325	2221	15	have	have	AUX
ftr-325	2221	16	had	have	VERB
ftr-325	2221	17	to	to	PART
ftr-325	2221	18	pay	pay	VERB
ftr-325	2221	19	had	have	AUX
ftr-325	2221	20	it	it	PRON
ftr-325	2221	21	not	not	PART
ftr-325	2221	22	made	make	VERB
ftr-325	2221	23	the	the	DET
ftr-325	2221	24	s	s	NOUN
ftr-325	2221	25	election	election	NOUN
ftr-325	2221	26	.	.	PUNCT
ftr-325	2222	1	9	9	X
ftr-325	2222	2	.	.	X
ftr-325	2222	3	the	the	DET
ftr-325	2222	4	lifetime	lifetime	NOUN
ftr-325	2222	5	of	of	ADP
ftr-325	2222	6	built	build	VERB
ftr-325	2222	7	-	-	PUNCT
ftr-325	2222	8	in	in	ADP
ftr-325	2222	9	gain	gain	NOUN
ftr-325	2222	10	gets	get	VERB
ftr-325	2222	11	shorter	short	ADJ
ftr-325	2222	12	every	every	DET
ftr-325	2222	13	year	year	NOUN
ftr-325	2222	14	.	.	PUNCT
ftr-325	2223	1	the	the	DET
ftr-325	2223	2	small	small	ADJ
ftr-325	2223	3	business	business	NOUN
ftr-325	2223	4	jobs	job	NOUN
ftr-325	2223	5	act	act	NOUN
ftr-325	2223	6	of	of	ADP
ftr-325	2223	7	2010	2010	NUM
ftr-325	2223	8	shortened	shorten	VERB
ftr-325	2223	9	the	the	DET
ftr-325	2223	10	holding	hold	VERB
ftr-325	2223	11	period	period	NOUN
ftr-325	2223	12	under	under	ADP
ftr-325	2223	13	§	§	PROPN
ftr-325	2223	14	1374	1374	NUM
ftr-325	2223	15	for	for	ADP
ftr-325	2223	16	recognizing	recognize	VERB
ftr-325	2223	17	unrealized	unrealize	VERB
ftr-325	2223	18	built	build	VERB
ftr-325	2223	19	-	-	PUNCT
ftr-325	2223	20	in	in	ADP
ftr-325	2223	21	gain	gain	NOUN
ftr-325	2223	22	on	on	ADP
ftr-325	2223	23	conversion	conversion	NOUN
ftr-325	2223	24	from	from	ADP
ftr-325	2223	25	a	a	DET
ftr-325	2223	26	c	c	NOUN
ftr-325	2223	27	corporation	corporation	NOUN
ftr-325	2223	28	to	to	ADP
ftr-325	2223	29	an	an	DET
ftr-325	2223	30	s	s	NOUN
ftr-325	2223	31	corporation	corporation	NOUN
ftr-325	2223	32	to	to	ADP
ftr-325	2223	33	five	five	NUM
ftr-325	2223	34	years	year	NOUN
ftr-325	2223	35	preceding	precede	VERB
ftr-325	2223	36	the	the	DET
ftr-325	2223	37	corporation‘s	corporation‘s	PROPN
ftr-325	2223	38	tax	tax	NOUN
ftr-325	2223	39	year	year	NOUN
ftr-325	2223	40	beginning	begin	VERB
ftr-325	2223	41	in	in	ADP
ftr-325	2223	42	2011	2011	NUM
ftr-325	2223	43	.	.	PUNCT
ftr-325	2224	1	before	before	ADP
ftr-325	2224	2	the	the	DET
ftr-325	2224	3	change	change	NOUN
ftr-325	2224	4	the	the	DET
ftr-325	2224	5	holding	hold	VERB
ftr-325	2224	6	period	period	NOUN
ftr-325	2224	7	was	be	AUX
ftr-325	2224	8	ten	ten	NUM
ftr-325	2224	9	years	year	NOUN
ftr-325	2224	10	for	for	ADP
ftr-325	2224	11	sales	sale	NOUN
ftr-325	2224	12	or	or	CCONJ
ftr-325	2224	13	exchanges	exchange	NOUN
ftr-325	2224	14	in	in	ADP
ftr-325	2224	15	tax	tax	NOUN
ftr-325	2224	16	years	year	NOUN
ftr-325	2224	17	beginning	begin	VERB
ftr-325	2224	18	before	before	ADP
ftr-325	2224	19	2009	2009	NUM
ftr-325	2224	20	,	,	PUNCT
ftr-325	2224	21	and	and	CCONJ
ftr-325	2224	22	seven	seven	NUM
ftr-325	2224	23	years	year	NOUN
ftr-325	2224	24	for	for	ADP
ftr-325	2224	25	tax	tax	NOUN
ftr-325	2224	26	years	year	NOUN
ftr-325	2224	27	beginning	begin	VERB
ftr-325	2224	28	in	in	ADP
ftr-325	2224	29	2009	2009	NUM
ftr-325	2224	30	or	or	CCONJ
ftr-325	2224	31	2010	2010	NUM
ftr-325	2224	32	.	.	PUNCT
ftr-325	2225	1	a.	a.	NOUN
ftr-325	2225	2	and	and	CCONJ
ftr-325	2225	3	again	again	ADV
ftr-325	2225	4	.	.	PUNCT
ftr-325	2226	1	the	the	DET
ftr-325	2226	2	2012	2012	NUM
ftr-325	2226	3	taxpayer	taxpayer	NOUN
ftr-325	2226	4	relief	relief	NOUN
ftr-325	2226	5	act	act	NOUN
ftr-325	2226	6	,	,	PUNCT
ftr-325	2226	7	§	§	PROPN
ftr-325	2226	8	326(a)(2	326(a)(2	NUM
ftr-325	2226	9	)	)	PUNCT
ftr-325	2226	10	,	,	PUNCT
ftr-325	2226	11	extends	extend	VERB
ftr-325	2226	12	the	the	DET
ftr-325	2226	13	code	code	NOUN
ftr-325	2226	14	§	§	PROPN
ftr-325	2226	15	1374	1374	NUM
ftr-325	2226	16	five	five	NUM
ftr-325	2226	17	-	-	PUNCT
ftr-325	2226	18	year	year	NOUN
ftr-325	2226	19	holding	holding	NOUN
ftr-325	2226	20	period	period	NOUN
ftr-325	2226	21	reduction	reduction	NOUN
ftr-325	2226	22	to	to	ADP
ftr-325	2226	23	five	five	NUM
ftr-325	2226	24	years	year	NOUN
ftr-325	2226	25	for	for	ADP
ftr-325	2226	26	recognized	recognize	VERB
ftr-325	2226	27	built	build	VERB
ftr-325	2226	28	-	-	PUNCT
ftr-325	2226	29	in	in	ADP
ftr-325	2226	30	gain	gain	NOUN
ftr-325	2226	31	in	in	ADP
ftr-325	2226	32	2012	2012	NUM
ftr-325	2226	33	and	and	CCONJ
ftr-325	2226	34	2013	2013	NUM
ftr-325	2226	35	.	.	PUNCT
ftr-325	2227	1	10	10	NUM
ftr-325	2227	2	.	.	PUNCT
ftr-325	2227	3	s	s	PART
ftr-325	2227	4	corporation	corporation	NOUN
ftr-325	2227	5	charitable	charitable	ADJ
ftr-325	2227	6	contributions	contribution	NOUN
ftr-325	2227	7	favored	favor	VERB
ftr-325	2227	8	with	with	ADP
ftr-325	2227	9	reduced	reduced	ADJ
ftr-325	2227	10	basis	basis	NOUN
ftr-325	2227	11	deductions	deduction	NOUN
ftr-325	2227	12	.	.	PUNCT
ftr-325	2228	1	the	the	DET
ftr-325	2228	2	2012	2012	NUM
ftr-325	2228	3	taxpayer	taxpayer	NOUN
ftr-325	2228	4	relief	relief	NOUN
ftr-325	2228	5	act	act	NOUN
ftr-325	2228	6	,	,	PUNCT
ftr-325	2228	7	§	§	PROPN
ftr-325	2228	8	325	325	NUM
ftr-325	2228	9	,	,	PUNCT
ftr-325	2228	10	extended	extend	VERB
ftr-325	2228	11	code	code	NOUN
ftr-325	2228	12	§	§	PROPN
ftr-325	2228	13	1367(a)(2	1367(a)(2	NUM
ftr-325	2228	14	)	)	PUNCT
ftr-325	2228	15	,	,	PUNCT
ftr-325	2228	16	enacted	enact	VERB
ftr-325	2228	17	in	in	ADP
ftr-325	2228	18	2006	2006	NUM
ftr-325	2228	19	,	,	PUNCT
ftr-325	2228	20	which	which	PRON
ftr-325	2228	21	provides	provide	VERB
ftr-325	2228	22	that	that	SCONJ
ftr-325	2228	23	shareholders	shareholder	NOUN
ftr-325	2228	24	of	of	ADP
ftr-325	2228	25	an	an	DET
ftr-325	2228	26	s	s	NOUN
ftr-325	2228	27	corporation	corporation	NOUN
ftr-325	2228	28	reduce	reduce	VERB
ftr-325	2228	29	stock	stock	NOUN
ftr-325	2228	30	basis	basis	NOUN
ftr-325	2228	31	by	by	ADP
ftr-325	2228	32	the	the	DET
ftr-325	2228	33	adjusted	adjusted	ADJ
ftr-325	2228	34	basis	basis	NOUN
ftr-325	2228	35	of	of	ADP
ftr-325	2228	36	property	property	NOUN
ftr-325	2228	37	contributed	contribute	VERB
ftr-325	2228	38	to	to	ADP
ftr-325	2228	39	a	a	DET
ftr-325	2228	40	charity	charity	NOUN
ftr-325	2228	41	,	,	PUNCT
ftr-325	2228	42	even	even	ADV
ftr-325	2228	43	though	though	SCONJ
ftr-325	2228	44	the	the	DET
ftr-325	2228	45	full	full	ADJ
ftr-325	2228	46	fair	fair	ADJ
ftr-325	2228	47	market	market	NOUN
ftr-325	2228	48	value	value	NOUN
ftr-325	2228	49	of	of	ADP
ftr-325	2228	50	the	the	DET
ftr-325	2228	51	contributed	contribute	VERB
ftr-325	2228	52	property	property	NOUN
ftr-325	2228	53	is	be	AUX
ftr-325	2228	54	passed	pass	VERB
ftr-325	2228	55	through	through	ADP
ftr-325	2228	56	to	to	ADP
ftr-325	2228	57	the	the	DET
ftr-325	2228	58	shareholder	shareholder	NOUN
ftr-325	2228	59	as	as	ADP
ftr-325	2228	60	a	a	DET
ftr-325	2228	61	charitable	charitable	ADJ
ftr-325	2228	62	contribution	contribution	NOUN
ftr-325	2228	63	.	.	PUNCT
ftr-325	2229	1	prior	prior	ADJ
ftr-325	2229	2	law	law	NOUN
ftr-325	2229	3	applied	apply	VERB
ftr-325	2229	4	to	to	ADP
ftr-325	2229	5	contributions	contribution	NOUN
ftr-325	2229	6	made	make	VERB
ftr-325	2229	7	in	in	ADP
ftr-325	2229	8	tax	tax	NOUN
ftr-325	2229	9	years	year	NOUN
ftr-325	2229	10	beginning	begin	VERB
ftr-325	2229	11	before	before	ADP
ftr-325	2229	12	1/1/12	1/1/12	NUM
ftr-325	2229	13	.	.	PUNCT
ftr-325	2230	1	the	the	DET
ftr-325	2230	2	two	two	NUM
ftr-325	2230	3	-	-	PUNCT
ftr-325	2230	4	year	year	NOUN
ftr-325	2230	5	extension	extension	NOUN
ftr-325	2230	6	applies	apply	VERB
ftr-325	2230	7	to	to	ADP
ftr-325	2230	8	contributions	contribution	NOUN
ftr-325	2230	9	made	make	VERB
ftr-325	2230	10	in	in	ADP
ftr-325	2230	11	tax	tax	NOUN
ftr-325	2230	12	years	year	NOUN
ftr-325	2230	13	beginning	begin	VERB
ftr-325	2230	14	before	before	ADP
ftr-325	2230	15	1/1/14	1/1/14	NUM
ftr-325	2230	16	.	.	PUNCT
ftr-325	2231	1	e.	e.	PROPN
ftr-325	2231	2	mergers	merger	NOUN
ftr-325	2231	3	,	,	PUNCT
ftr-325	2231	4	acquisitions	acquisition	NOUN
ftr-325	2231	5	and	and	CCONJ
ftr-325	2231	6	reorganizations	reorganization	NOUN
ftr-325	2231	7	1	1	NUM
ftr-325	2231	8	.	.	PUNCT
ftr-325	2231	9	corporate	corporate	ADJ
ftr-325	2231	10	shareholders	shareholder	NOUN
ftr-325	2231	11	knew	know	VERB
ftr-325	2231	12	what	what	PRON
ftr-325	2231	13	midcoast‘s	midcoast‘s	NOUN
ftr-325	2231	14	midco	midco	ADJ
ftr-325	2231	15	deal	deal	NOUN
ftr-325	2231	16	was	be	AUX
ftr-325	2231	17	all	all	ADV
ftr-325	2231	18	about	about	ADP
ftr-325	2231	19	.	.	PUNCT
ftr-325	2232	1	transferee	transferee	PROPN
ftr-325	2232	2	liability	liability	NOUN
ftr-325	2232	3	imposed	impose	VERB
ftr-325	2232	4	.	.	PUNCT
ftr-325	2233	1	feldman	feldman	PROPN
ftr-325	2233	2	v.	v.	PROPN
ftr-325	2233	3	commissioner	commissioner	PROPN
ftr-325	2233	4	,	,	PUNCT
ftr-325	2233	5	t.c	t.c	PROPN
ftr-325	2233	6	.	.	PROPN
ftr-325	2233	7	memo	memo	NOUN
ftr-325	2233	8	.	.	PUNCT
ftr-325	2234	1	2011	2011	NUM
ftr-325	2234	2	-	-	SYM
ftr-325	2234	3	297	297	NUM
ftr-325	2234	4	(	(	PUNCT
ftr-325	2234	5	12/27/11	12/27/11	NUM
ftr-325	2234	6	)	)	PUNCT
ftr-325	2234	7	.	.	PUNCT
ftr-325	2235	1	the	the	DET
ftr-325	2235	2	tax	tax	NOUN
ftr-325	2235	3	court	court	NOUN
ftr-325	2235	4	(	(	PUNCT
ftr-325	2235	5	judge	judge	NOUN
ftr-325	2235	6	2013	2013	NUM
ftr-325	2235	7	]	]	PUNCT
ftr-325	2235	8	recent	recent	ADJ
ftr-325	2235	9	developments	development	NOUN
ftr-325	2235	10	in	in	ADP
ftr-325	2235	11	federal	federal	ADJ
ftr-325	2235	12	income	income	NOUN
ftr-325	2235	13	taxation	taxation	NOUN
ftr-325	2235	14	611	611	NUM
ftr-325	2235	15	swift	swift	ADJ
ftr-325	2235	16	)	)	PUNCT
ftr-325	2235	17	upheld	uphold	VERB
ftr-325	2235	18	transferee	transferee	NOUN
ftr-325	2235	19	liability	liability	NOUN
ftr-325	2235	20	against	against	ADP
ftr-325	2235	21	the	the	DET
ftr-325	2235	22	shareholders	shareholder	NOUN
ftr-325	2235	23	of	of	ADP
ftr-325	2235	24	a	a	DET
ftr-325	2235	25	corporation	corporation	NOUN
ftr-325	2235	26	who	who	PRON
ftr-325	2235	27	sold	sell	VERB
ftr-325	2235	28	the	the	DET
ftr-325	2235	29	stock	stock	NOUN
ftr-325	2235	30	of	of	ADP
ftr-325	2235	31	the	the	DET
ftr-325	2235	32	corporation	corporation	NOUN
ftr-325	2235	33	engaged	engage	VERB
ftr-325	2235	34	in	in	ADP
ftr-325	2235	35	a	a	DET
ftr-325	2235	36	purported	purport	VERB
ftr-325	2235	37	stock	stock	NOUN
ftr-325	2235	38	sale	sale	NOUN
ftr-325	2235	39	to	to	ADP
ftr-325	2235	40	a	a	DET
ftr-325	2235	41	midco	midco	ADJ
ftr-325	2235	42	(	(	PUNCT
ftr-325	2235	43	the	the	DET
ftr-325	2235	44	infamous	infamous	ADJ
ftr-325	2235	45	midcoast	midcoast	NOUN
ftr-325	2235	46	)	)	PUNCT
ftr-325	2235	47	to	to	PART
ftr-325	2235	48	avoid	avoid	VERB
ftr-325	2235	49	recognition	recognition	NOUN
ftr-325	2235	50	of	of	ADP
ftr-325	2235	51	gain	gain	NOUN
ftr-325	2235	52	from	from	ADP
ftr-325	2235	53	earlier	early	ADJ
ftr-325	2235	54	sale	sale	NOUN
ftr-325	2235	55	of	of	ADP
ftr-325	2235	56	the	the	DET
ftr-325	2235	57	corporation‘s	corporation‘s	PROPN
ftr-325	2235	58	assets	asset	NOUN
ftr-325	2235	59	.	.	PUNCT
ftr-325	2236	1	the	the	DET
ftr-325	2236	2	transaction	transaction	NOUN
ftr-325	2236	3	was	be	AUX
ftr-325	2236	4	structured	structure	VERB
ftr-325	2236	5	as	as	ADP
ftr-325	2236	6	a	a	DET
ftr-325	2236	7	stock	stock	NOUN
ftr-325	2236	8	redemption	redemption	NOUN
ftr-325	2236	9	for	for	ADP
ftr-325	2236	10	cash	cash	NOUN
ftr-325	2236	11	after	after	ADP
ftr-325	2236	12	the	the	DET
ftr-325	2236	13	asset	asset	NOUN
ftr-325	2236	14	sale	sale	NOUN
ftr-325	2236	15	,	,	PUNCT
ftr-325	2236	16	with	with	ADP
ftr-325	2236	17	the	the	DET
ftr-325	2236	18	remainder	remainder	NOUN
ftr-325	2236	19	of	of	ADP
ftr-325	2236	20	the	the	DET
ftr-325	2236	21	stock	stock	NOUN
ftr-325	2236	22	being	be	AUX
ftr-325	2236	23	sold	sell	VERB
ftr-325	2236	24	in	in	ADP
ftr-325	2236	25	the	the	DET
ftr-325	2236	26	same	same	ADJ
ftr-325	2236	27	taxable	taxable	ADJ
ftr-325	2236	28	year	year	NOUN
ftr-325	2236	29	of	of	ADP
ftr-325	2236	30	the	the	DET
ftr-325	2236	31	corporation	corporation	NOUN
ftr-325	2236	32	to	to	ADP
ftr-325	2236	33	a	a	DET
ftr-325	2236	34	midco	midco	NOUN
ftr-325	2236	35	that	that	PRON
ftr-325	2236	36	purported	purport	VERB
ftr-325	2236	37	to	to	PART
ftr-325	2236	38	shelter	shelter	VERB
ftr-325	2236	39	the	the	DET
ftr-325	2236	40	gains	gain	NOUN
ftr-325	2236	41	with	with	ADP
ftr-325	2236	42	losses	loss	NOUN
ftr-325	2236	43	from	from	ADP
ftr-325	2236	44	purported	purport	VERB
ftr-325	2236	45	distressed	distressed	ADJ
ftr-325	2236	46	debt	debt	NOUN
ftr-325	2236	47	tax	tax	NOUN
ftr-325	2236	48	shelter	shelter	NOUN
ftr-325	2236	49	transactions	transaction	NOUN
ftr-325	2236	50	.	.	PUNCT
ftr-325	2237	1	the	the	DET
ftr-325	2237	2	purported	purport	VERB
ftr-325	2237	3	stock	stock	NOUN
ftr-325	2237	4	sale	sale	NOUN
ftr-325	2237	5	―lack[ed	―lack[ed	PROPN
ftr-325	2237	6	]	]	PUNCT
ftr-325	2237	7	both	both	DET
ftr-325	2237	8	business	business	NOUN
ftr-325	2237	9	purpose	purpose	NOUN
ftr-325	2237	10	and	and	CCONJ
ftr-325	2237	11	economic	economic	ADJ
ftr-325	2237	12	substance―	substance―	PROPN
ftr-325	2237	13	and	and	CCONJ
ftr-325	2237	14	was	be	AUX
ftr-325	2237	15	disregarded	disregard	VERB
ftr-325	2237	16	for	for	ADP
ftr-325	2237	17	federal	federal	ADJ
ftr-325	2237	18	income	income	NOUN
ftr-325	2237	19	tax	tax	NOUN
ftr-325	2237	20	purposes	purpose	NOUN
ftr-325	2237	21	.	.	PUNCT
ftr-325	2238	1	―the	―the	DET
ftr-325	2238	2	substance	substance	NOUN
ftr-325	2238	3	of	of	ADP
ftr-325	2238	4	the	the	DET
ftr-325	2238	5	transaction	transaction	NOUN
ftr-325	2238	6	was	be	AUX
ftr-325	2238	7	a	a	DET
ftr-325	2238	8	liquidation	liquidation	NOUN
ftr-325	2238	9	[	[	X
ftr-325	2238	10	of	of	ADP
ftr-325	2238	11	the	the	DET
ftr-325	2238	12	corporation	corporation	NOUN
ftr-325	2238	13	]	]	PUNCT
ftr-325	2238	14	and	and	CCONJ
ftr-325	2238	15	a	a	DET
ftr-325	2238	16	fee	fee	NOUN
ftr-325	2238	17	payment	payment	NOUN
ftr-325	2238	18	to	to	ADP
ftr-325	2238	19	midcoast	midcoast	NOUN
ftr-325	2238	20	for	for	ADP
ftr-325	2238	21	its	its	PRON
ftr-325	2238	22	role	role	NOUN
ftr-325	2238	23	in	in	ADP
ftr-325	2238	24	facilitating	facilitate	VERB
ftr-325	2238	25	the	the	DET
ftr-325	2238	26	sham.‖	sham.‖	NOUN
ftr-325	2238	27	the	the	DET
ftr-325	2238	28	court	court	NOUN
ftr-325	2238	29	specifically	specifically	ADV
ftr-325	2238	30	noted	note	VERB
ftr-325	2238	31	that	that	SCONJ
ftr-325	2238	32	the	the	DET
ftr-325	2238	33	taxpayers	taxpayer	NOUN
ftr-325	2238	34	took	take	VERB
ftr-325	2238	35	no	no	DET
ftr-325	2238	36	actions	action	NOUN
ftr-325	2238	37	to	to	PART
ftr-325	2238	38	ensure	ensure	VERB
ftr-325	2238	39	that	that	SCONJ
ftr-325	2238	40	the	the	DET
ftr-325	2238	41	corporate	corporate	ADJ
ftr-325	2238	42	income	income	NOUN
ftr-325	2238	43	tax	tax	NOUN
ftr-325	2238	44	liability	liability	NOUN
ftr-325	2238	45	triggered	trigger	VERB
ftr-325	2238	46	by	by	ADP
ftr-325	2238	47	the	the	DET
ftr-325	2238	48	asset	asset	NOUN
ftr-325	2238	49	sale	sale	NOUN
ftr-325	2238	50	would	would	AUX
ftr-325	2238	51	be	be	AUX
ftr-325	2238	52	paid	pay	VERB
ftr-325	2238	53	,	,	PUNCT
ftr-325	2238	54	and	and	CCONJ
ftr-325	2238	55	that	that	SCONJ
ftr-325	2238	56	it	it	PRON
ftr-325	2238	57	remained	remain	VERB
ftr-325	2238	58	unpaid	unpaid	ADJ
ftr-325	2238	59	.	.	PUNCT
ftr-325	2239	1	a.	a.	NOUN
ftr-325	2240	1	a	a	DET
ftr-325	2240	2	different	different	ADJ
ftr-325	2240	3	tax	tax	NOUN
ftr-325	2240	4	court	court	NOUN
ftr-325	2240	5	judge	judge	NOUN
ftr-325	2240	6	sees	see	VERB
ftr-325	2240	7	a	a	DET
ftr-325	2240	8	somewhat	somewhat	ADV
ftr-325	2240	9	differently	differently	ADV
ftr-325	2240	10	structured	structure	VERB
ftr-325	2240	11	midcoast	midcoast	PROPN
ftr-325	2240	12	deal	deal	NOUN
ftr-325	2240	13	as	as	ADP
ftr-325	2240	14	immune	immune	ADJ
ftr-325	2240	15	from	from	ADP
ftr-325	2240	16	transferee	transferee	PROPN
ftr-325	2240	17	liability	liability	NOUN
ftr-325	2240	18	.	.	PUNCT
ftr-325	2241	1	frank	frank	PROPN
ftr-325	2241	2	sawyer	sawyer	PROPN
ftr-325	2241	3	trust	trust	PROPN
ftr-325	2241	4	of	of	ADP
ftr-325	2241	5	may	may	PROPN
ftr-325	2241	6	1992	1992	NUM
ftr-325	2241	7	v.	v.	ADP
ftr-325	2241	8	commissioner	commissioner	PROPN
ftr-325	2241	9	,	,	PUNCT
ftr-325	2241	10	t.c	t.c	PROPN
ftr-325	2241	11	.	.	PROPN
ftr-325	2241	12	memo	memo	NOUN
ftr-325	2241	13	.	.	PUNCT
ftr-325	2242	1	2011	2011	NUM
ftr-325	2242	2	-	-	SYM
ftr-325	2242	3	298	298	NUM
ftr-325	2242	4	(	(	PUNCT
ftr-325	2242	5	12/27/11	12/27/11	NUM
ftr-325	2242	6	)	)	PUNCT
ftr-325	2242	7	.	.	PUNCT
ftr-325	2243	1	the	the	DET
ftr-325	2243	2	tax	tax	NOUN
ftr-325	2243	3	court	court	NOUN
ftr-325	2243	4	(	(	PUNCT
ftr-325	2243	5	judge	judge	NOUN
ftr-325	2243	6	goeke	goeke	PROPN
ftr-325	2243	7	)	)	PUNCT
ftr-325	2243	8	refused	refuse	VERB
ftr-325	2243	9	to	to	PART
ftr-325	2243	10	uphold	uphold	VERB
ftr-325	2243	11	transferee	transferee	PROPN
ftr-325	2243	12	liability	liability	NOUN
ftr-325	2243	13	against	against	ADP
ftr-325	2243	14	the	the	DET
ftr-325	2243	15	shareholders	shareholder	NOUN
ftr-325	2243	16	of	of	ADP
ftr-325	2243	17	a	a	DET
ftr-325	2243	18	corporation	corporation	NOUN
ftr-325	2243	19	who	who	PRON
ftr-325	2243	20	sold	sell	VERB
ftr-325	2243	21	the	the	DET
ftr-325	2243	22	stock	stock	NOUN
ftr-325	2243	23	of	of	ADP
ftr-325	2243	24	the	the	DET
ftr-325	2243	25	corporation	corporation	NOUN
ftr-325	2243	26	engaged	engage	VERB
ftr-325	2243	27	to	to	ADP
ftr-325	2243	28	a	a	DET
ftr-325	2243	29	midco	midco	ADJ
ftr-325	2243	30	(	(	PUNCT
ftr-325	2243	31	fortrend	fortrend	NOUN
ftr-325	2243	32	)	)	PUNCT
ftr-325	2243	33	,	,	PUNCT
ftr-325	2243	34	which	which	PRON
ftr-325	2243	35	was	be	AUX
ftr-325	2243	36	brought	bring	VERB
ftr-325	2243	37	into	into	ADP
ftr-325	2243	38	the	the	DET
ftr-325	2243	39	deal	deal	NOUN
ftr-325	2243	40	by	by	ADP
ftr-325	2243	41	the	the	DET
ftr-325	2243	42	infamous	infamous	ADJ
ftr-325	2243	43	midcoast	midcoast	NOUN
ftr-325	2243	44	to	to	PART
ftr-325	2243	45	provide	provide	VERB
ftr-325	2243	46	financing	financing	NOUN
ftr-325	2243	47	)	)	PUNCT
ftr-325	2243	48	after	after	ADP
ftr-325	2243	49	an	an	DET
ftr-325	2243	50	asset	asset	NOUN
ftr-325	2243	51	sale	sale	NOUN
ftr-325	2243	52	.	.	PUNCT
ftr-325	2244	1	he	he	PRON
ftr-325	2244	2	found	find	VERB
ftr-325	2244	3	that	that	SCONJ
ftr-325	2244	4	the	the	DET
ftr-325	2244	5	shareholders	shareholder	NOUN
ftr-325	2244	6	knew	know	VERB
ftr-325	2244	7	little	little	ADJ
ftr-325	2244	8	about	about	ADP
ftr-325	2244	9	the	the	DET
ftr-325	2244	10	mechanics	mechanic	NOUN
ftr-325	2244	11	of	of	ADP
ftr-325	2244	12	the	the	DET
ftr-325	2244	13	transaction	transaction	NOUN
ftr-325	2244	14	and	and	CCONJ
ftr-325	2244	15	exercised	exercise	VERB
ftr-325	2244	16	due	due	ADJ
ftr-325	2244	17	diligence	diligence	NOUN
ftr-325	2244	18	.	.	PUNCT
ftr-325	2245	1	the	the	DET
ftr-325	2245	2	trust	trust	NOUN
ftr-325	2245	3	representatives	representative	NOUN
ftr-325	2245	4	believed	believe	VERB
ftr-325	2245	5	fortrend‘s	fortrend‘s	PROPN
ftr-325	2245	6	attorneys	attorney	NOUN
ftr-325	2245	7	to	to	PART
ftr-325	2245	8	be	be	AUX
ftr-325	2245	9	from	from	ADP
ftr-325	2245	10	prestigious	prestigious	ADJ
ftr-325	2245	11	and	and	CCONJ
ftr-325	2245	12	reputable	reputable	ADJ
ftr-325	2245	13	law	law	NOUN
ftr-325	2245	14	firms	firm	NOUN
ftr-325	2245	15	.	.	PUNCT
ftr-325	2246	1	they	they	PRON
ftr-325	2246	2	assumed	assume	VERB
ftr-325	2246	3	that	that	SCONJ
ftr-325	2246	4	fortrend	fortrend	NOUN
ftr-325	2246	5	must	must	AUX
ftr-325	2246	6	have	have	AUX
ftr-325	2246	7	had	have	VERB
ftr-325	2246	8	some	some	DET
ftr-325	2246	9	method	method	NOUN
ftr-325	2246	10	of	of	ADP
ftr-325	2246	11	offsetting	offset	VERB
ftr-325	2246	12	the	the	DET
ftr-325	2246	13	taxable	taxable	ADJ
ftr-325	2246	14	gains	gain	NOUN
ftr-325	2246	15	within	within	ADP
ftr-325	2246	16	the	the	DET
ftr-325	2246	17	corporations	corporation	NOUN
ftr-325	2246	18	.	.	PUNCT
ftr-325	2247	1	they	they	PRON
ftr-325	2247	2	performed	perform	VERB
ftr-325	2247	3	due	due	ADJ
ftr-325	2247	4	diligence	diligence	NOUN
ftr-325	2247	5	with	with	ADP
ftr-325	2247	6	respect	respect	NOUN
ftr-325	2247	7	to	to	ADP
ftr-325	2247	8	fortrend	fortrend	NOUN
ftr-325	2247	9	to	to	PART
ftr-325	2247	10	ensure	ensure	VERB
ftr-325	2247	11	that	that	DET
ftr-325	2247	12	fortrend	fortrend	NOUN
ftr-325	2247	13	was	be	AUX
ftr-325	2247	14	not	not	PART
ftr-325	2247	15	a	a	DET
ftr-325	2247	16	scam	scam	NOUN
ftr-325	2247	17	operation	operation	NOUN
ftr-325	2247	18	and	and	CCONJ
ftr-325	2247	19	that	that	DET
ftr-325	2247	20	fortrend	fortrend	NOUN
ftr-325	2247	21	had	have	VERB
ftr-325	2247	22	the	the	DET
ftr-325	2247	23	financial	financial	ADJ
ftr-325	2247	24	capacity	capacity	NOUN
ftr-325	2247	25	to	to	PART
ftr-325	2247	26	purchase	purchase	VERB
ftr-325	2247	27	the	the	DET
ftr-325	2247	28	stock	stock	NOUN
ftr-325	2247	29	.	.	PUNCT
ftr-325	2248	1	the	the	DET
ftr-325	2248	2	trust	trust	NOUN
ftr-325	2248	3	representatives	representative	NOUN
ftr-325	2248	4	believed	believe	VERB
ftr-325	2248	5	fortrend	fortrend	PROPN
ftr-325	2248	6	assumed	assume	VERB
ftr-325	2248	7	the	the	DET
ftr-325	2248	8	risk	risk	NOUN
ftr-325	2248	9	of	of	ADP
ftr-325	2248	10	overpaying	overpay	VERB
ftr-325	2248	11	for	for	ADP
ftr-325	2248	12	the	the	DET
ftr-325	2248	13	taxi	taxi	NOUN
ftr-325	2248	14	corporations	corporation	NOUN
ftr-325	2248	15	if	if	SCONJ
ftr-325	2248	16	they	they	PRON
ftr-325	2248	17	did	do	AUX
ftr-325	2248	18	not	not	PART
ftr-325	2248	19	have	have	VERB
ftr-325	2248	20	a	a	DET
ftr-325	2248	21	legal	legal	ADJ
ftr-325	2248	22	way	way	NOUN
ftr-325	2248	23	for	for	ADP
ftr-325	2248	24	offsetting	offset	VERB
ftr-325	2248	25	or	or	CCONJ
ftr-325	2248	26	reducing	reduce	VERB
ftr-325	2248	27	the	the	DET
ftr-325	2248	28	tax	tax	NOUN
ftr-325	2248	29	liabilities	liability	NOUN
ftr-325	2248	30	.	.	PUNCT
ftr-325	2249	1			NOUN
ftr-325	2249	2	judge	judge	PROPN
ftr-325	2249	3	goeke	goeke	ADJ
ftr-325	2249	4	applied	apply	VERB
ftr-325	2249	5	state	state	NOUN
ftr-325	2249	6	fraudulent	fraudulent	ADJ
ftr-325	2249	7	conveyance	conveyance	NOUN
ftr-325	2249	8	law	law	NOUN
ftr-325	2249	9	to	to	PART
ftr-325	2249	10	determine	determine	VERB
ftr-325	2249	11	whether	whether	SCONJ
ftr-325	2249	12	the	the	DET
ftr-325	2249	13	transactions	transaction	NOUN
ftr-325	2249	14	should	should	AUX
ftr-325	2249	15	be	be	AUX
ftr-325	2249	16	collapsed	collapse	VERB
ftr-325	2249	17	and	and	CCONJ
ftr-325	2249	18	concluded	conclude	VERB
ftr-325	2249	19	that	that	SCONJ
ftr-325	2249	20	they	they	PRON
ftr-325	2249	21	should	should	AUX
ftr-325	2249	22	not	not	PART
ftr-325	2249	23	,	,	PUNCT
ftr-325	2249	24	because	because	SCONJ
ftr-325	2249	25	the	the	DET
ftr-325	2249	26	irs	irs	PROPN
ftr-325	2249	27	,	,	PUNCT
ftr-325	2249	28	which	which	PRON
ftr-325	2249	29	has	have	VERB
ftr-325	2249	30	the	the	DET
ftr-325	2249	31	burden	burden	NOUN
ftr-325	2249	32	of	of	ADP
ftr-325	2249	33	proof	proof	NOUN
ftr-325	2249	34	in	in	ADP
ftr-325	2249	35	transferee	transferee	PROPN
ftr-325	2249	36	liability	liability	NOUN
ftr-325	2249	37	cases	case	NOUN
ftr-325	2249	38	,	,	PUNCT
ftr-325	2249	39	did	do	AUX
ftr-325	2249	40	not	not	PART
ftr-325	2249	41	prove	prove	VERB
ftr-325	2249	42	that	that	SCONJ
ftr-325	2249	43	―the	―the	DET
ftr-325	2249	44	purported	purport	VERB
ftr-325	2249	45	transferee	transferee	NOUN
ftr-325	2249	46	had	have	VERB
ftr-325	2249	47	either	either	CCONJ
ftr-325	2249	48	actual	actual	ADJ
ftr-325	2249	49	or	or	CCONJ
ftr-325	2249	50	constructive	constructive	ADJ
ftr-325	2249	51	knowledge	knowledge	NOUN
ftr-325	2249	52	of	of	ADP
ftr-325	2249	53	the	the	DET
ftr-325	2249	54	entire	entire	ADJ
ftr-325	2249	55	scheme.‖	scheme.‖	NOUN
ftr-325	2249	56	because	because	SCONJ
ftr-325	2249	57	in	in	ADP
ftr-325	2249	58	this	this	DET
ftr-325	2249	59	case	case	NOUN
ftr-325	2249	60	the	the	DET
ftr-325	2249	61	transaction	transaction	NOUN
ftr-325	2249	62	was	be	AUX
ftr-325	2249	63	structured	structure	VERB
ftr-325	2249	64	in	in	ADP
ftr-325	2249	65	such	such	DET
ftr-325	2249	66	a	a	DET
ftr-325	2249	67	manner	manner	NOUN
ftr-325	2249	68	that	that	SCONJ
ftr-325	2249	69	the	the	DET
ftr-325	2249	70	corporation	corporation	NOUN
ftr-325	2249	71	never	never	ADV
ftr-325	2249	72	made	make	VERB
ftr-325	2249	73	any	any	DET
ftr-325	2249	74	payments	payment	NOUN
ftr-325	2249	75	to	to	ADP
ftr-325	2249	76	the	the	DET
ftr-325	2249	77	shareholders	shareholder	NOUN
ftr-325	2249	78	,	,	PUNCT
ftr-325	2249	79	there	there	PRON
ftr-325	2249	80	was	be	VERB
ftr-325	2249	81	no	no	DET
ftr-325	2249	82	actual	actual	ADJ
ftr-325	2249	83	or	or	CCONJ
ftr-325	2249	84	constructive	constructive	ADJ
ftr-325	2249	85	fraudulent	fraudulent	ADJ
ftr-325	2249	86	transfer	transfer	NOUN
ftr-325	2249	87	to	to	ADP
ftr-325	2249	88	the	the	DET
ftr-325	2249	89	shareholders	shareholder	NOUN
ftr-325	2249	90	.	.	PUNCT
ftr-325	2250	1	finally	finally	ADV
ftr-325	2250	2	,	,	PUNCT
ftr-325	2250	3	turning	turn	VERB
ftr-325	2250	4	to	to	ADP
ftr-325	2250	5	federal	federal	ADJ
ftr-325	2250	6	tax	tax	NOUN
ftr-325	2250	7	law	law	NOUN
ftr-325	2250	8	,	,	PUNCT
ftr-325	2250	9	judge	judge	NOUN
ftr-325	2250	10	goeke	goeke	PROPN
ftr-325	2250	11	held	hold	VERB
ftr-325	2250	12	that	that	SCONJ
ftr-325	2250	13	―substance	―substance	NOUN
ftr-325	2250	14	over	over	ADP
ftr-325	2250	15	form	form	NOUN
ftr-325	2250	16	and	and	CCONJ
ftr-325	2250	17	its	its	PRON
ftr-325	2250	18	related	related	ADJ
ftr-325	2250	19	doctrines	doctrine	NOUN
ftr-325	2250	20	[	[	X
ftr-325	2250	21	were	be	AUX
ftr-325	2250	22	]	]	PUNCT
ftr-325	2250	23	not	not	PART
ftr-325	2250	24	applicable,‖	applicable,‖	PROPN
ftr-325	2250	25	because	because	SCONJ
ftr-325	2250	26	the	the	DET
ftr-325	2250	27	transaction	transaction	NOUN
ftr-325	2250	28	was	be	AUX
ftr-325	2250	29	an	an	DET
ftr-325	2250	30	arm‘s	arm‘s	PROPN
ftr-325	2250	31	length	length	NOUN
ftr-325	2250	32	stock	stock	NOUN
ftr-325	2250	33	sale	sale	NOUN
ftr-325	2250	34	between	between	ADP
ftr-325	2250	35	the	the	DET
ftr-325	2250	36	612	612	NUM
ftr-325	2250	37	florida	florida	PROPN
ftr-325	2250	38	tax	tax	NOUN
ftr-325	2250	39	review	review	NOUN
ftr-325	2250	40	[	[	X
ftr-325	2250	41	vol	vol	NOUN
ftr-325	2250	42	.	.	NOUN
ftr-325	2250	43	13:10	13:10	NUM
ftr-325	2250	44	shareholders	shareholder	NOUN
ftr-325	2250	45	and	and	CCONJ
ftr-325	2250	46	a	a	DET
ftr-325	2250	47	purchaser	purchaser	NOUN
ftr-325	2250	48	in	in	ADP
ftr-325	2250	49	which	which	PRON
ftr-325	2250	50	the	the	DET
ftr-325	2250	51	parties	party	NOUN
ftr-325	2250	52	agreed	agree	VERB
ftr-325	2250	53	that	that	SCONJ
ftr-325	2250	54	the	the	DET
ftr-325	2250	55	purchaser	purchaser	NOUN
ftr-325	2250	56	would	would	AUX
ftr-325	2250	57	be	be	AUX
ftr-325	2250	58	responsible	responsible	ADJ
ftr-325	2250	59	for	for	ADP
ftr-325	2250	60	reporting	report	VERB
ftr-325	2250	61	and	and	CCONJ
ftr-325	2250	62	paying	pay	VERB
ftr-325	2250	63	the	the	DET
ftr-325	2250	64	corporation‘s	corporation‘s	PROPN
ftr-325	2250	65	income	income	NOUN
ftr-325	2250	66	taxes	taxis	NOUN
ftr-325	2250	67	.	.	PUNCT
ftr-325	2251	1	―there	―there	PRON
ftr-325	2251	2	was	be	VERB
ftr-325	2251	3	no	no	DET
ftr-325	2251	4	preconceived	preconceived	ADJ
ftr-325	2251	5	plan	plan	NOUN
ftr-325	2251	6	to	to	PART
ftr-325	2251	7	avoid	avoid	VERB
ftr-325	2251	8	taxation	taxation	NOUN
ftr-325	2251	9	.	.	PUNCT
ftr-325	2251	10	.	.	PUNCT
ftr-325	2251	11	.	.	PUNCT
ftr-325	2252	1	.‖	.‖	PROPN
ftr-325	2252	2	judge	judge	PROPN
ftr-325	2252	3	goeke	goeke	PROPN
ftr-325	2252	4	distinguished	distinguished	ADJ
ftr-325	2252	5	feldman	feldman	PROPN
ftr-325	2252	6	v.	v.	PROPN
ftr-325	2252	7	commissioner	commissioner	PROPN
ftr-325	2252	8	,	,	PUNCT
ftr-325	2252	9	t.c	t.c	PROPN
ftr-325	2252	10	.	.	PROPN
ftr-325	2252	11	memo	memo	NOUN
ftr-325	2252	12	.	.	PUNCT
ftr-325	2253	1	2011	2011	NUM
ftr-325	2253	2	-	-	SYM
ftr-325	2253	3	297	297	NUM
ftr-325	2253	4	(	(	PUNCT
ftr-325	2253	5	12/27/11	12/27/11	NUM
ftr-325	2253	6	)	)	PUNCT
ftr-325	2253	7	,	,	PUNCT
ftr-325	2253	8	supra	supra	NOUN
ftr-325	2253	9	,	,	PUNCT
ftr-325	2253	10	because	because	SCONJ
ftr-325	2253	11	in	in	ADP
ftr-325	2253	12	that	that	DET
ftr-325	2253	13	case	case	NOUN
ftr-325	2253	14	―[i]t	―[i]t	PROPN
ftr-325	2253	15	was	be	AUX
ftr-325	2253	16	‗absolutely	‗absolutely	ADV
ftr-325	2253	17	clear	clear	ADJ
ftr-325	2253	18	‘	'	PUNCT
ftr-325	2253	19	that	that	SCONJ
ftr-325	2253	20	the	the	DET
ftr-325	2253	21	taxpayer	taxpayer	NOUN
ftr-325	2253	22	was	be	AUX
ftr-325	2253	23	aware	aware	ADJ
ftr-325	2253	24	the	the	DET
ftr-325	2253	25	stock	stock	NOUN
ftr-325	2253	26	purchaser	purchaser	NOUN
ftr-325	2253	27	had	have	VERB
ftr-325	2253	28	no	no	DET
ftr-325	2253	29	intention	intention	NOUN
ftr-325	2253	30	of	of	ADP
ftr-325	2253	31	ever	ever	ADV
ftr-325	2253	32	paying	pay	VERB
ftr-325	2253	33	the	the	DET
ftr-325	2253	34	tax	tax	NOUN
ftr-325	2253	35	liabilities	liability	NOUN
ftr-325	2253	36	[	[	X
ftr-325	2253	37	and	and	CCONJ
ftr-325	2253	38	]	]	PUNCT
ftr-325	2253	39	the	the	DET
ftr-325	2253	40	taxpayer	taxpayer	NOUN
ftr-325	2253	41	did	do	AUX
ftr-325	2253	42	not	not	PART
ftr-325	2253	43	conduct	conduct	VERB
ftr-325	2253	44	thorough	thorough	ADJ
ftr-325	2253	45	due	due	ADJ
ftr-325	2253	46	diligence	diligence	NOUN
ftr-325	2253	47	of	of	ADP
ftr-325	2253	48	the	the	DET
ftr-325	2253	49	stock	stock	NOUN
ftr-325	2253	50	purchaser	purchaser	NOUN
ftr-325	2253	51	.	.	PUNCT
ftr-325	2253	52	.	.	PUNCT
ftr-325	2253	53	.	.	PUNCT
ftr-325	2254	1	.‖	.‖	PROPN
ftr-325	2254	2	b.	b.	PROPN
ftr-325	2254	3	and	and	CCONJ
ftr-325	2254	4	yet	yet	ADV
ftr-325	2254	5	another	another	DET
ftr-325	2254	6	shareholder	shareholder	NOUN
ftr-325	2254	7	escapes	escape	VERB
ftr-325	2254	8	transferee	transferee	PROPN
ftr-325	2254	9	liability	liability	NOUN
ftr-325	2254	10	after	after	ADP
ftr-325	2254	11	yet	yet	ADV
ftr-325	2254	12	another	another	PRON
ftr-325	2254	13	midcoast	midcoast	NOUN
ftr-325	2254	14	midco	midco	PROPN
ftr-325	2254	15	transaction	transaction	NOUN
ftr-325	2254	16	.	.	PUNCT
ftr-325	2255	1	slone	slone	PROPN
ftr-325	2255	2	v.	v.	PROPN
ftr-325	2255	3	commissioner	commissioner	PROPN
ftr-325	2255	4	,	,	PUNCT
ftr-325	2255	5	t.c	t.c	PROPN
ftr-325	2255	6	.	.	PROPN
ftr-325	2255	7	memo	memo	NOUN
ftr-325	2255	8	.	.	PUNCT
ftr-325	2256	1	2012	2012	NUM
ftr-325	2256	2	-	-	SYM
ftr-325	2256	3	57	57	NUM
ftr-325	2256	4	(	(	PUNCT
ftr-325	2256	5	3/1/12	3/1/12	NUM
ftr-325	2256	6	)	)	PUNCT
ftr-325	2256	7	.	.	PUNCT
ftr-325	2257	1	the	the	DET
ftr-325	2257	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2257	3	familyowned	familyowne	VERB
ftr-325	2257	4	corporation	corporation	NOUN
ftr-325	2257	5	sold	sell	VERB
ftr-325	2257	6	all	all	PRON
ftr-325	2257	7	of	of	ADP
ftr-325	2257	8	its	its	PRON
ftr-325	2257	9	assets	asset	NOUN
ftr-325	2257	10	for	for	ADP
ftr-325	2257	11	cash	cash	NOUN
ftr-325	2257	12	,	,	PUNCT
ftr-325	2257	13	resulting	result	VERB
ftr-325	2257	14	in	in	ADP
ftr-325	2257	15	a	a	DET
ftr-325	2257	16	gain	gain	NOUN
ftr-325	2257	17	of	of	ADP
ftr-325	2257	18	over	over	ADP
ftr-325	2257	19	$	$	SYM
ftr-325	2257	20	38	38	NUM
ftr-325	2257	21	million	million	NUM
ftr-325	2257	22	and	and	CCONJ
ftr-325	2257	23	an	an	DET
ftr-325	2257	24	estimated	estimate	VERB
ftr-325	2257	25	combined	combine	VERB
ftr-325	2257	26	federal	federal	ADJ
ftr-325	2257	27	and	and	CCONJ
ftr-325	2257	28	state	state	NOUN
ftr-325	2257	29	income	income	NOUN
ftr-325	2257	30	tax	tax	NOUN
ftr-325	2257	31	liability	liability	NOUN
ftr-325	2257	32	of	of	ADP
ftr-325	2257	33	over	over	ADP
ftr-325	2257	34	$	$	SYM
ftr-325	2257	35	15	15	NUM
ftr-325	2257	36	million	million	NUM
ftr-325	2257	37	.	.	PUNCT
ftr-325	2258	1	none	none	NOUN
ftr-325	2258	2	of	of	ADP
ftr-325	2258	3	the	the	DET
ftr-325	2258	4	proceeds	proceed	NOUN
ftr-325	2258	5	had	have	AUX
ftr-325	2258	6	been	be	AUX
ftr-325	2258	7	distributed	distribute	VERB
ftr-325	2258	8	at	at	ADP
ftr-325	2258	9	the	the	DET
ftr-325	2258	10	time	time	NOUN
ftr-325	2258	11	fortrend	fortrend	NOUN
ftr-325	2258	12	and	and	CCONJ
ftr-325	2258	13	midcoast	midcoast	PROPN
ftr-325	2258	14	made	make	VERB
ftr-325	2258	15	an	an	DET
ftr-325	2258	16	unsolicited	unsolicited	ADJ
ftr-325	2258	17	offer	offer	NOUN
ftr-325	2258	18	to	to	PART
ftr-325	2258	19	purchase	purchase	VERB
ftr-325	2258	20	the	the	DET
ftr-325	2258	21	stock	stock	NOUN
ftr-325	2258	22	of	of	ADP
ftr-325	2258	23	the	the	DET
ftr-325	2258	24	corporation	corporation	NOUN
ftr-325	2258	25	,	,	PUNCT
ftr-325	2258	26	which	which	PRON
ftr-325	2258	27	ultimately	ultimately	ADV
ftr-325	2258	28	was	be	AUX
ftr-325	2258	29	accepted	accept	VERB
ftr-325	2258	30	,	,	PUNCT
ftr-325	2258	31	at	at	ADP
ftr-325	2258	32	a	a	DET
ftr-325	2258	33	purchase	purchase	NOUN
ftr-325	2258	34	price	price	NOUN
ftr-325	2258	35	of	of	ADP
ftr-325	2258	36	$	$	SYM
ftr-325	2258	37	35,753,000	35,753,000	NUM
ftr-325	2258	38	,	,	PUNCT
ftr-325	2258	39	plus	plus	CCONJ
ftr-325	2258	40	assumption	assumption	NOUN
ftr-325	2258	41	of	of	ADP
ftr-325	2258	42	the	the	DET
ftr-325	2258	43	corporation‘s	corporation‘s	PROPN
ftr-325	2258	44	federal	federal	ADJ
ftr-325	2258	45	and	and	CCONJ
ftr-325	2258	46	state	state	NOUN
ftr-325	2258	47	income	income	NOUN
ftr-325	2258	48	taxes	taxis	NOUN
ftr-325	2258	49	owed	owe	VERB
ftr-325	2258	50	as	as	ADP
ftr-325	2258	51	of	of	ADP
ftr-325	2258	52	the	the	DET
ftr-325	2258	53	closing	closing	NOUN
ftr-325	2258	54	date	date	NOUN
ftr-325	2258	55	.	.	PUNCT
ftr-325	2259	1	not	not	PART
ftr-325	2259	2	unsurprisingly	unsurprisingly	ADV
ftr-325	2259	3	,	,	PUNCT
ftr-325	2259	4	the	the	DET
ftr-325	2259	5	taxes	taxis	NOUN
ftr-325	2259	6	were	be	AUX
ftr-325	2259	7	never	never	ADV
ftr-325	2259	8	paid	pay	VERB
ftr-325	2259	9	and	and	CCONJ
ftr-325	2259	10	the	the	DET
ftr-325	2259	11	irs	irs	PROPN
ftr-325	2259	12	asserted	assert	VERB
ftr-325	2259	13	transferee	transferee	PROPN
ftr-325	2259	14	liability	liability	NOUN
ftr-325	2259	15	against	against	ADP
ftr-325	2259	16	the	the	DET
ftr-325	2259	17	shareholders	shareholder	NOUN
ftr-325	2259	18	.	.	PUNCT
ftr-325	2260	1	because	because	SCONJ
ftr-325	2260	2	the	the	DET
ftr-325	2260	3	asset	asset	NOUN
ftr-325	2260	4	sale	sale	NOUN
ftr-325	2260	5	and	and	CCONJ
ftr-325	2260	6	stock	stock	NOUN
ftr-325	2260	7	sale	sale	NOUN
ftr-325	2260	8	were	be	AUX
ftr-325	2260	9	independent	independent	ADJ
ftr-325	2260	10	of	of	ADP
ftr-325	2260	11	each	each	DET
ftr-325	2260	12	other	other	ADJ
ftr-325	2260	13	and	and	CCONJ
ftr-325	2260	14	the	the	DET
ftr-325	2260	15	shareholders	shareholder	NOUN
ftr-325	2260	16	―had	―had	VERB
ftr-325	2260	17	no	no	DET
ftr-325	2260	18	reason	reason	NOUN
ftr-325	2260	19	to	to	PART
ftr-325	2260	20	believe	believe	VERB
ftr-325	2260	21	that	that	SCONJ
ftr-325	2260	22	fortrend‘s	fortrend‘s	PROPN
ftr-325	2260	23	methods	method	NOUN
ftr-325	2260	24	were	be	AUX
ftr-325	2260	25	illegal	illegal	ADJ
ftr-325	2260	26	or	or	CCONJ
ftr-325	2260	27	inappropriate	inappropriate	ADJ
ftr-325	2260	28	,	,	PUNCT
ftr-325	2260	29	.	.	PUNCT
ftr-325	2260	30	.	.	PUNCT
ftr-325	2261	1	.	.	PUNCT
ftr-325	2262	1	[	[	X
ftr-325	2262	2	n]either	n]either	ADP
ftr-325	2262	3	the	the	DET
ftr-325	2262	4	substance	substance	NOUN
ftr-325	2262	5	over	over	ADP
ftr-325	2262	6	form	form	NOUN
ftr-325	2262	7	doctrine	doctrine	NOUN
ftr-325	2262	8	nor	nor	CCONJ
ftr-325	2262	9	any	any	DET
ftr-325	2262	10	related	related	ADJ
ftr-325	2262	11	doctrines	doctrine	NOUN
ftr-325	2262	12	appl[ied	appl[ie	VERB
ftr-325	2262	13	]	]	PUNCT
ftr-325	2262	14	to	to	PART
ftr-325	2262	15	recast	recast	VERB
ftr-325	2262	16	the	the	DET
ftr-325	2262	17	stock	stock	NOUN
ftr-325	2262	18	sale	sale	NOUN
ftr-325	2262	19	as	as	ADP
ftr-325	2262	20	a	a	DET
ftr-325	2262	21	liquidating	liquidating	NOUN
ftr-325	2262	22	distribution.‖	distribution.‖	NOUN
ftr-325	2262	23	thus	thus	ADV
ftr-325	2262	24	,	,	PUNCT
ftr-325	2262	25	because	because	SCONJ
ftr-325	2262	26	the	the	DET
ftr-325	2262	27	irs‘s	irs‘s	NOUN
ftr-325	2262	28	transferee	transferee	NOUN
ftr-325	2262	29	liability	liability	NOUN
ftr-325	2262	30	theory	theory	NOUN
ftr-325	2262	31	was	be	AUX
ftr-325	2262	32	grounded	ground	VERB
ftr-325	2262	33	on	on	ADP
ftr-325	2262	34	recasting	recast	VERB
ftr-325	2262	35	the	the	DET
ftr-325	2262	36	stock	stock	NOUN
ftr-325	2262	37	sale	sale	NOUN
ftr-325	2262	38	as	as	ADP
ftr-325	2262	39	a	a	DET
ftr-325	2262	40	liquidation	liquidation	NOUN
ftr-325	2262	41	,	,	PUNCT
ftr-325	2262	42	the	the	DET
ftr-325	2262	43	irs	irs	PROPN
ftr-325	2262	44	lost	lose	VERB
ftr-325	2262	45	.	.	PUNCT
ftr-325	2263	1	c.	c.	PROPN
ftr-325	2263	2	and	and	CCONJ
ftr-325	2263	3	the	the	DET
ftr-325	2263	4	irs	irs	PROPN
ftr-325	2263	5	loses	lose	VERB
ftr-325	2263	6	yet	yet	ADV
ftr-325	2263	7	again	again	ADV
ftr-325	2263	8	on	on	ADP
ftr-325	2263	9	similar	similar	ADJ
ftr-325	2263	10	facts	fact	NOUN
ftr-325	2263	11	but	but	CCONJ
ftr-325	2263	12	with	with	ADP
ftr-325	2263	13	different	different	ADJ
ftr-325	2263	14	―bad	―bad	PROPN
ftr-325	2263	15	guys.‖	guys.‖	PROPN
ftr-325	2263	16	salus	salus	PROPN
ftr-325	2263	17	mundi	mundi	PROPN
ftr-325	2263	18	foundation	foundation	PROPN
ftr-325	2263	19	v.	v.	PROPN
ftr-325	2263	20	commissioner	commissioner	PROPN
ftr-325	2263	21	,	,	PUNCT
ftr-325	2263	22	t.c	t.c	PROPN
ftr-325	2263	23	.	.	PROPN
ftr-325	2263	24	memo	memo	NOUN
ftr-325	2263	25	.	.	PUNCT
ftr-325	2264	1	2012	2012	NUM
ftr-325	2264	2	-	-	SYM
ftr-325	2264	3	61	61	NUM
ftr-325	2264	4	(	(	PUNCT
ftr-325	2264	5	3/6/12	3/6/12	NUM
ftr-325	2264	6	)	)	PUNCT
ftr-325	2264	7	.	.	PUNCT
ftr-325	2265	1	judge	judge	PROPN
ftr-325	2265	2	goeke	goeke	PROPN
ftr-325	2265	3	found	find	VERB
ftr-325	2265	4	that	that	SCONJ
ftr-325	2265	5	the	the	DET
ftr-325	2265	6	case	case	NOUN
ftr-325	2265	7	was	be	AUX
ftr-325	2265	8	similar	similar	ADJ
ftr-325	2265	9	to	to	ADP
ftr-325	2265	10	frank	frank	PROPN
ftr-325	2265	11	sawyer	sawyer	PROPN
ftr-325	2265	12	trust	trust	PROPN
ftr-325	2265	13	and	and	CCONJ
ftr-325	2265	14	sloane	sloane	NOUN
ftr-325	2265	15	,	,	PUNCT
ftr-325	2265	16	supra	supra	NOUN
ftr-325	2265	17	,	,	PUNCT
ftr-325	2265	18	and	and	CCONJ
ftr-325	2265	19	unlike	unlike	ADP
ftr-325	2265	20	feldman	feldman	PROPN
ftr-325	2265	21	,	,	PUNCT
ftr-325	2265	22	supra	supra	PROPN
ftr-325	2265	23	.	.	PUNCT
ftr-325	2266	1	actually	actually	ADV
ftr-325	2266	2	,	,	PUNCT
ftr-325	2266	3	the	the	DET
ftr-325	2266	4	facts	fact	NOUN
ftr-325	2266	5	here	here	ADV
ftr-325	2266	6	were	be	AUX
ftr-325	2266	7	even	even	ADV
ftr-325	2266	8	better	well	ADJ
ftr-325	2266	9	for	for	ADP
ftr-325	2266	10	the	the	DET
ftr-325	2266	11	taxpayer	taxpayer	NOUN
ftr-325	2266	12	—	—	PUNCT
ftr-325	2266	13	the	the	DET
ftr-325	2266	14	stock	stock	NOUN
ftr-325	2266	15	sale	sale	NOUN
ftr-325	2266	16	preceded	precede	VERB
ftr-325	2266	17	the	the	DET
ftr-325	2266	18	asset	asset	NOUN
ftr-325	2266	19	sale	sale	NOUN
ftr-325	2266	20	to	to	ADP
ftr-325	2266	21	the	the	DET
ftr-325	2266	22	unrelated	unrelated	ADJ
ftr-325	2266	23	schemer	schemer	NOUN
ftr-325	2266	24	,	,	PUNCT
ftr-325	2266	25	so	so	SCONJ
ftr-325	2266	26	there	there	PRON
ftr-325	2266	27	was	be	VERB
ftr-325	2266	28	no	no	DET
ftr-325	2266	29	corporate	corporate	ADJ
ftr-325	2266	30	tax	tax	NOUN
ftr-325	2266	31	liability	liability	NOUN
ftr-325	2266	32	at	at	ADP
ftr-325	2266	33	the	the	DET
ftr-325	2266	34	time	time	NOUN
ftr-325	2266	35	the	the	DET
ftr-325	2266	36	stock	stock	NOUN
ftr-325	2266	37	was	be	AUX
ftr-325	2266	38	sold	sell	VERB
ftr-325	2266	39	.	.	PUNCT
ftr-325	2267	1	d.	d.	PROPN
ftr-325	2267	2	and	and	CCONJ
ftr-325	2267	3	the	the	DET
ftr-325	2267	4	irs‘s	irs‘s	NOUN
ftr-325	2267	5	batting	batting	NOUN
ftr-325	2267	6	average	average	NOUN
ftr-325	2267	7	continues	continue	VERB
ftr-325	2267	8	to	to	PART
ftr-325	2267	9	sag	sag	VERB
ftr-325	2267	10	.	.	PUNCT
ftr-325	2268	1	starnes	starnes	PROPN
ftr-325	2268	2	v.	v.	PROPN
ftr-325	2268	3	commissioner	commissioner	PROPN
ftr-325	2268	4	,	,	PUNCT
ftr-325	2268	5	680	680	NUM
ftr-325	2268	6	f.3d	f.3d	NUM
ftr-325	2268	7	417	417	NUM
ftr-325	2268	8	(	(	PUNCT
ftr-325	2268	9	4th	4th	ADJ
ftr-325	2268	10	cir	cir	NOUN
ftr-325	2268	11	.	.	PUNCT
ftr-325	2269	1	5/31/12	5/31/12	NUM
ftr-325	2269	2	)	)	PUNCT
ftr-325	2270	1	,	,	PUNCT
ftr-325	2270	2	aff’g	aff’g	PROPN
ftr-325	2270	3	t.c	t.c	PROPN
ftr-325	2270	4	.	.	PROPN
ftr-325	2270	5	memo	memo	NOUN
ftr-325	2270	6	.	.	PUNCT
ftr-325	2271	1	2011	2011	NUM
ftr-325	2271	2	-	-	SYM
ftr-325	2271	3	63	63	NUM
ftr-325	2271	4	.	.	PUNCT
ftr-325	2272	1	the	the	DET
ftr-325	2272	2	fourth	fourth	ADJ
ftr-325	2272	3	circuit	circuit	NOUN
ftr-325	2272	4	refused	refuse	VERB
ftr-325	2272	5	to	to	PART
ftr-325	2272	6	apply	apply	VERB
ftr-325	2272	7	transferee	transferee	NOUN
ftr-325	2272	8	liability	liability	NOUN
ftr-325	2272	9	under	under	ADP
ftr-325	2272	10	§	§	PROPN
ftr-325	2272	11	6901	6901	NUM
ftr-325	2272	12	against	against	ADP
ftr-325	2272	13	the	the	DET
ftr-325	2272	14	shareholders	shareholder	NOUN
ftr-325	2272	15	of	of	ADP
ftr-325	2272	16	a	a	DET
ftr-325	2272	17	corporation	corporation	NOUN
ftr-325	2272	18	(	(	PUNCT
ftr-325	2272	19	tarcon	tarcon	NOUN
ftr-325	2272	20	)	)	PUNCT
ftr-325	2272	21	who	who	PRON
ftr-325	2272	22	sold	sell	VERB
ftr-325	2272	23	the	the	DET
ftr-325	2272	24	stock	stock	NOUN
ftr-325	2272	25	of	of	ADP
ftr-325	2272	26	a	a	DET
ftr-325	2272	27	corporation	corporation	NOUN
ftr-325	2272	28	to	to	ADP
ftr-325	2272	29	midcoast	midcoast	PROPN
ftr-325	2272	30	after	after	ADP
ftr-325	2272	31	an	an	DET
ftr-325	2272	32	asset	asset	NOUN
ftr-325	2272	33	sale	sale	NOUN
ftr-325	2272	34	,	,	PUNCT
ftr-325	2272	35	even	even	ADV
ftr-325	2272	36	though	though	SCONJ
ftr-325	2272	37	the	the	DET
ftr-325	2272	38	corporation	corporation	NOUN
ftr-325	2272	39	had	have	VERB
ftr-325	2272	40	nothing	nothing	PRON
ftr-325	2272	41	but	but	SCONJ
ftr-325	2272	42	cash	cash	NOUN
ftr-325	2272	43	,	,	PUNCT
ftr-325	2272	44	which	which	PRON
ftr-325	2272	45	pursuant	pursuant	VERB
ftr-325	2272	46	to	to	ADP
ftr-325	2272	47	the	the	DET
ftr-325	2272	48	contractual	contractual	ADJ
ftr-325	2272	49	provisions	provision	NOUN
ftr-325	2272	50	was	be	AUX
ftr-325	2272	51	transferred	transfer	VERB
ftr-325	2272	52	to	to	ADP
ftr-325	2272	53	midcoast	midcoast	NOUN
ftr-325	2272	54	by	by	ADP
ftr-325	2272	55	wire	wire	NOUN
ftr-325	2272	56	transfer	transfer	NOUN
ftr-325	2272	57	contemporaneously	contemporaneously	ADV
ftr-325	2272	58	with	with	ADP
ftr-325	2272	59	the	the	DET
ftr-325	2272	60	closing	closing	NOUN
ftr-325	2272	61	of	of	ADP
ftr-325	2272	62	the	the	DET
ftr-325	2272	63	stock	stock	NOUN
ftr-325	2272	64	sale	sale	NOUN
ftr-325	2272	65	and	and	CCONJ
ftr-325	2272	66	purchase	purchase	NOUN
ftr-325	2272	67	,	,	PUNCT
ftr-325	2272	68	even	even	ADV
ftr-325	2272	69	though	though	SCONJ
ftr-325	2272	70	the	the	DET
ftr-325	2272	71	purchase	purchase	NOUN
ftr-325	2272	72	2013	2013	NUM
ftr-325	2272	73	]	]	PUNCT
ftr-325	2272	74	recent	recent	ADJ
ftr-325	2272	75	developments	development	NOUN
ftr-325	2272	76	in	in	ADP
ftr-325	2272	77	federal	federal	ADJ
ftr-325	2272	78	income	income	NOUN
ftr-325	2272	79	taxation	taxation	NOUN
ftr-325	2272	80	613	613	NUM
ftr-325	2272	81	price	price	NOUN
ftr-325	2272	82	was	be	AUX
ftr-325	2272	83	substantially	substantially	ADV
ftr-325	2272	84	less	less	ADJ
ftr-325	2272	85	than	than	ADP
ftr-325	2272	86	the	the	DET
ftr-325	2272	87	cash	cash	NOUN
ftr-325	2272	88	holdings	holding	NOUN
ftr-325	2272	89	of	of	ADP
ftr-325	2272	90	the	the	DET
ftr-325	2272	91	corporation	corporation	NOUN
ftr-325	2272	92	.	.	PUNCT
ftr-325	2273	1	the	the	DET
ftr-325	2273	2	court	court	PROPN
ftr-325	2273	3	of	of	ADP
ftr-325	2273	4	appeals	appeal	NOUN
ftr-325	2273	5	held	hold	VERB
ftr-325	2273	6	that	that	SCONJ
ftr-325	2273	7	under	under	ADP
ftr-325	2273	8	commissioner	commissioner	PROPN
ftr-325	2273	9	v.	v.	ADP
ftr-325	2273	10	stern	stern	PROPN
ftr-325	2273	11	,	,	PUNCT
ftr-325	2273	12	357	357	NUM
ftr-325	2273	13	u.s	u.s	PROPN
ftr-325	2273	14	.	.	PROPN
ftr-325	2273	15	39	39	NUM
ftr-325	2273	16	(	(	PUNCT
ftr-325	2273	17	1958	1958	NUM
ftr-325	2273	18	)	)	PUNCT
ftr-325	2273	19	,	,	PUNCT
ftr-325	2273	20	whether	whether	SCONJ
ftr-325	2273	21	a	a	DET
ftr-325	2273	22	―person	―person	NOUN
ftr-325	2273	23	is	be	AUX
ftr-325	2273	24	the	the	DET
ftr-325	2273	25	‗transferee	‗transferee	NOUN
ftr-325	2273	26	‘	'	PUNCT
ftr-325	2273	27	of	of	ADP
ftr-325	2273	28	a	a	DET
ftr-325	2273	29	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2273	30	assets	asset	NOUN
ftr-325	2273	31	,	,	PUNCT
ftr-325	2273	32	the	the	DET
ftr-325	2273	33	‗existence	‗existence	NOUN
ftr-325	2273	34	and	and	CCONJ
ftr-325	2273	35	extent	extent	NOUN
ftr-325	2273	36	‘	'	PUNCT
ftr-325	2273	37	of	of	ADP
ftr-325	2273	38	that	that	PRON
ftr-325	2273	39	transferee‘s	transferee‘s	VERB
ftr-325	2273	40	liability	liability	NOUN
ftr-325	2273	41	for	for	ADP
ftr-325	2273	42	unpaid	unpaid	ADJ
ftr-325	2273	43	taxes	taxis	NOUN
ftr-325	2273	44	the	the	DET
ftr-325	2273	45	taxpayer	taxpayer	NOUN
ftr-325	2273	46	owed	owe	VERB
ftr-325	2273	47	prior	prior	ADV
ftr-325	2273	48	to	to	ADP
ftr-325	2273	49	the	the	DET
ftr-325	2273	50	transfer	transfer	NOUN
ftr-325	2273	51	is	be	AUX
ftr-325	2273	52	determined	determine	VERB
ftr-325	2273	53	by	by	ADP
ftr-325	2273	54	state	state	NOUN
ftr-325	2273	55	law	law	NOUN
ftr-325	2273	56	,	,	PUNCT
ftr-325	2273	57	not	not	PART
ftr-325	2273	58	federal	federal	ADJ
ftr-325	2273	59	law.‖	law.‖	NOUN
ftr-325	2273	60	(	(	PUNCT
ftr-325	2273	61	it	it	PRON
ftr-325	2273	62	failed	fail	VERB
ftr-325	2273	63	to	to	PART
ftr-325	2273	64	consider	consider	VERB
ftr-325	2273	65	the	the	DET
ftr-325	2273	66	impact	impact	NOUN
ftr-325	2273	67	of	of	ADP
ftr-325	2273	68	the	the	DET
ftr-325	2273	69	federal	federal	ADJ
ftr-325	2273	70	debt	debt	NOUN
ftr-325	2273	71	collection	collection	NOUN
ftr-325	2273	72	act	act	PROPN
ftr-325	2273	73	,	,	PUNCT
ftr-325	2273	74	which	which	PRON
ftr-325	2273	75	postdates	postdate	VERB
ftr-325	2273	76	stern	stern	ADJ
ftr-325	2273	77	.	.	PUNCT
ftr-325	2273	78	)	)	PUNCT
ftr-325	2274	1	the	the	DET
ftr-325	2274	2	court	court	NOUN
ftr-325	2274	3	also	also	ADV
ftr-325	2274	4	held	hold	VERB
ftr-325	2274	5	that	that	DET
ftr-325	2274	6	stern	stern	ADJ
ftr-325	2274	7	forecloses	foreclose	NOUN
ftr-325	2274	8	the	the	DET
ftr-325	2274	9	application	application	NOUN
ftr-325	2274	10	of	of	ADP
ftr-325	2274	11	federal	federal	ADJ
ftr-325	2274	12	tax	tax	NOUN
ftr-325	2274	13	law	law	NOUN
ftr-325	2274	14	principles	principle	NOUN
ftr-325	2274	15	to	to	PART
ftr-325	2274	16	recast	recast	VERB
ftr-325	2274	17	of	of	ADP
ftr-325	2274	18	the	the	DET
ftr-325	2274	19	actual	actual	ADJ
ftr-325	2274	20	transactions	transaction	NOUN
ftr-325	2274	21	under	under	ADP
ftr-325	2274	22	federal	federal	ADJ
ftr-325	2274	23	law	law	NOUN
ftr-325	2274	24	before	before	ADP
ftr-325	2274	25	applying	apply	VERB
ftr-325	2274	26	state	state	NOUN
ftr-325	2274	27	law	law	NOUN
ftr-325	2274	28	to	to	ADP
ftr-325	2274	29	the	the	DET
ftr-325	2274	30	set	set	NOUN
ftr-325	2274	31	of	of	ADP
ftr-325	2274	32	transactions	transaction	NOUN
ftr-325	2274	33	:	:	PUNCT
ftr-325	2274	34	―an	―an	PROPN
ftr-325	2274	35	alleged	allege	VERB
ftr-325	2274	36	transferee‘s	transferee‘s	VERB
ftr-325	2274	37	substantive	substantive	ADJ
ftr-325	2274	38	liability	liability	NOUN
ftr-325	2274	39	for	for	ADP
ftr-325	2274	40	another	another	DET
ftr-325	2274	41	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2274	42	unpaid	unpaid	ADJ
ftr-325	2274	43	taxes	taxis	NOUN
ftr-325	2274	44	is	be	AUX
ftr-325	2274	45	purely	purely	ADV
ftr-325	2274	46	a	a	DET
ftr-325	2274	47	question	question	NOUN
ftr-325	2274	48	of	of	ADP
ftr-325	2274	49	state	state	NOUN
ftr-325	2274	50	law	law	NOUN
ftr-325	2274	51	,	,	PUNCT
ftr-325	2274	52	without	without	ADP
ftr-325	2274	53	an	an	DET
ftr-325	2274	54	antecedent	antecedent	NOUN
ftr-325	2274	55	federal	federal	ADJ
ftr-325	2274	56	-	-	PUNCT
ftr-325	2274	57	law	law	NOUN
ftr-325	2274	58	recasting	recasting	NOUN
ftr-325	2274	59	of	of	ADP
ftr-325	2274	60	the	the	DET
ftr-325	2274	61	disputed	dispute	VERB
ftr-325	2274	62	transactions.‖	transactions.‖	NOUN
ftr-325	2274	63			NOUN
ftr-325	2274	64	a	a	DET
ftr-325	2274	65	cogent	cogent	ADJ
ftr-325	2274	66	dissent	dissent	NOUN
ftr-325	2274	67	by	by	ADP
ftr-325	2274	68	judge	judge	PROPN
ftr-325	2274	69	wynn	wynn	PROPN
ftr-325	2274	70	would	would	AUX
ftr-325	2274	71	have	have	AUX
ftr-325	2274	72	imposed	impose	VERB
ftr-325	2274	73	transferee	transferee	PROPN
ftr-325	2274	74	liability	liability	NOUN
ftr-325	2274	75	.	.	PUNCT
ftr-325	2275	1			PROPN
ftr-325	2275	2	judge	judge	PROPN
ftr-325	2275	3	wynn	wynn	PROPN
ftr-325	2275	4	would	would	AUX
ftr-325	2275	5	have	have	AUX
ftr-325	2275	6	followed	follow	VERB
ftr-325	2275	7	bb&t	bb&t	PROPN
ftr-325	2275	8	corp	corp	PROPN
ftr-325	2275	9	.	.	PROPN
ftr-325	2275	10	v.	v.	PROPN
ftr-325	2275	11	united	united	PROPN
ftr-325	2275	12	states	states	PROPN
ftr-325	2275	13	,	,	PUNCT
ftr-325	2275	14	523	523	NUM
ftr-325	2275	15	f.3d	f.3d	NUM
ftr-325	2275	16	461	461	NUM
ftr-325	2275	17	,	,	PUNCT
ftr-325	2275	18	472	472	NUM
ftr-325	2275	19	(	(	PUNCT
ftr-325	2275	20	4th	4th	ADJ
ftr-325	2275	21	cir	cir	NOUN
ftr-325	2275	22	.	.	PROPN
ftr-325	2275	23	2008	2008	NUM
ftr-325	2275	24	)	)	PUNCT
ftr-325	2275	25	–	–	PUNCT
ftr-325	2276	1	―[i]n	―[i]n	PROPN
ftr-325	2276	2	applying	apply	VERB
ftr-325	2276	3	the	the	DET
ftr-325	2276	4	doctrine	doctrine	NOUN
ftr-325	2276	5	of	of	ADP
ftr-325	2276	6	substance	substance	NOUN
ftr-325	2276	7	over	over	ADP
ftr-325	2276	8	form	form	NOUN
ftr-325	2276	9	,	,	PUNCT
ftr-325	2276	10	we	we	PRON
ftr-325	2276	11	‗look	‗look	VERB
ftr-325	2276	12	to	to	ADP
ftr-325	2276	13	the	the	DET
ftr-325	2276	14	objective	objective	ADJ
ftr-325	2276	15	economic	economic	ADJ
ftr-325	2276	16	realities	reality	NOUN
ftr-325	2276	17	of	of	ADP
ftr-325	2276	18	a	a	DET
ftr-325	2276	19	transaction	transaction	NOUN
ftr-325	2276	20	rather	rather	ADV
ftr-325	2276	21	than	than	ADP
ftr-325	2276	22	to	to	ADP
ftr-325	2276	23	the	the	DET
ftr-325	2276	24	particular	particular	ADJ
ftr-325	2276	25	form	form	NOUN
ftr-325	2276	26	the	the	DET
ftr-325	2276	27	parties	party	NOUN
ftr-325	2276	28	employed‘‖	employed‘‖	NOUN
ftr-325	2276	29	(	(	PUNCT
ftr-325	2276	30	quoting	quote	VERB
ftr-325	2276	31	frank	frank	PROPN
ftr-325	2276	32	lyon	lyon	PROPN
ftr-325	2276	33	,	,	PUNCT
ftr-325	2276	34	435	435	NUM
ftr-325	2276	35	u.s	u.s	PROPN
ftr-325	2276	36	.	.	PROPN
ftr-325	2276	37	at	at	ADP
ftr-325	2276	38	573	573	NUM
ftr-325	2276	39	(	(	PUNCT
ftr-325	2276	40	alteration	alteration	NOUN
ftr-325	2276	41	omitted	omit	VERB
ftr-325	2276	42	)	)	PUNCT
ftr-325	2276	43	)	)	PUNCT
ftr-325	2276	44	to	to	PART
ftr-325	2276	45	recast	recast	VERB
ftr-325	2276	46	the	the	DET
ftr-325	2276	47	transaction	transaction	NOUN
ftr-325	2276	48	because	because	SCONJ
ftr-325	2276	49	―the	―the	DET
ftr-325	2276	50	‗objective	‗objective	ADJ
ftr-325	2276	51	economic	economic	ADJ
ftr-325	2276	52	realities	reality	NOUN
ftr-325	2276	53	‘	'	PUNCT
ftr-325	2276	54	establish	establish	VERB
ftr-325	2276	55	that	that	SCONJ
ftr-325	2276	56	the	the	DET
ftr-325	2276	57	former	former	ADJ
ftr-325	2276	58	shareholders	shareholder	NOUN
ftr-325	2276	59	effectively	effectively	ADV
ftr-325	2276	60	wound	wound	VERB
ftr-325	2276	61	up	up	ADP
ftr-325	2276	62	tarcon	tarcon	NOUN
ftr-325	2276	63	and	and	CCONJ
ftr-325	2276	64	received	receive	VERB
ftr-325	2276	65	liquidating	liquidating	NOUN
ftr-325	2276	66	distributions	distribution	NOUN
ftr-325	2276	67	of	of	ADP
ftr-325	2276	68	its	its	PRON
ftr-325	2276	69	cash	cash	NOUN
ftr-325	2276	70	as	as	ADP
ftr-325	2276	71	a	a	DET
ftr-325	2276	72	result	result	NOUN
ftr-325	2276	73	of	of	ADP
ftr-325	2276	74	the	the	DET
ftr-325	2276	75	stock	stock	NOUN
ftr-325	2276	76	sale	sale	NOUN
ftr-325	2276	77	to	to	ADP
ftr-325	2276	78	midcoast.‖	midcoast.‖	PROPN
ftr-325	2276	79	judge	judge	PROPN
ftr-325	2276	80	wynn	wynn	PROPN
ftr-325	2276	81	reasoned	reason	VERB
ftr-325	2276	82	that	that	SCONJ
ftr-325	2276	83	the	the	DET
ftr-325	2276	84	sale	sale	NOUN
ftr-325	2276	85	to	to	ADP
ftr-325	2276	86	midcoast	midcoast	PROPN
ftr-325	2276	87	was	be	AUX
ftr-325	2276	88	not	not	PART
ftr-325	2276	89	a	a	DET
ftr-325	2276	90	true	true	ADJ
ftr-325	2276	91	sale	sale	NOUN
ftr-325	2276	92	of	of	ADP
ftr-325	2276	93	stock	stock	NOUN
ftr-325	2276	94	.	.	PUNCT
ftr-325	2277	1	rather	rather	ADV
ftr-325	2277	2	,	,	PUNCT
ftr-325	2277	3	the	the	DET
ftr-325	2277	4	―substance‖	―substance‖	PROPN
ftr-325	2277	5	of	of	ADP
ftr-325	2277	6	the	the	DET
ftr-325	2277	7	transaction	transaction	NOUN
ftr-325	2277	8	was	be	AUX
ftr-325	2277	9	merely	merely	ADV
ftr-325	2277	10	a	a	DET
ftr-325	2277	11	cash	cash	NOUN
ftr-325	2277	12	-	-	PUNCT
ftr-325	2277	13	for	for	ADP
ftr-325	2277	14	-	-	PUNCT
ftr-325	2277	15	cash	cash	NOUN
ftr-325	2277	16	swap	swap	NOUN
ftr-325	2277	17	and	and	CCONJ
ftr-325	2277	18	because	because	SCONJ
ftr-325	2277	19	cash	cash	NOUN
ftr-325	2277	20	is	be	AUX
ftr-325	2277	21	fungible	fungible	ADJ
ftr-325	2277	22	,	,	PUNCT
ftr-325	2277	23	the	the	DET
ftr-325	2277	24	transaction	transaction	NOUN
ftr-325	2277	25	in	in	ADP
ftr-325	2277	26	substance	substance	NOUN
ftr-325	2277	27	was	be	AUX
ftr-325	2277	28	a	a	DET
ftr-325	2277	29	receipt	receipt	NOUN
ftr-325	2277	30	by	by	ADP
ftr-325	2277	31	the	the	DET
ftr-325	2277	32	former	former	ADJ
ftr-325	2277	33	shareholders	shareholder	NOUN
ftr-325	2277	34	of	of	ADP
ftr-325	2277	35	distributions	distribution	NOUN
ftr-325	2277	36	of	of	ADP
ftr-325	2277	37	tarcon‘s	tarcon‘s	DET
ftr-325	2277	38	cash	cash	NOUN
ftr-325	2277	39	.	.	PUNCT
ftr-325	2278	1	finally	finally	ADV
ftr-325	2278	2	,	,	PUNCT
ftr-325	2278	3	because	because	SCONJ
ftr-325	2278	4	the	the	DET
ftr-325	2278	5	stock	stock	NOUN
ftr-325	2278	6	sales	sale	NOUN
ftr-325	2278	7	agreement	agreement	NOUN
ftr-325	2278	8	did	do	AUX
ftr-325	2278	9	not	not	PART
ftr-325	2278	10	require	require	VERB
ftr-325	2278	11	that	that	PRON
ftr-325	2278	12	tarcon	tarcon	NOUN
ftr-325	2278	13	get	get	VERB
ftr-325	2278	14	anything	anything	PRON
ftr-325	2278	15	in	in	ADP
ftr-325	2278	16	return	return	NOUN
ftr-325	2278	17	for	for	ADP
ftr-325	2278	18	its	its	PRON
ftr-325	2278	19	cash	cash	NOUN
ftr-325	2278	20	,	,	PUNCT
ftr-325	2278	21	this	this	DET
ftr-325	2278	22	transfer	transfer	NOUN
ftr-325	2278	23	was	be	AUX
ftr-325	2278	24	clearly	clearly	ADV
ftr-325	2278	25	fraudulent	fraudulent	ADJ
ftr-325	2278	26	under	under	ADP
ftr-325	2278	27	the	the	DET
ftr-325	2278	28	relevant	relevant	ADJ
ftr-325	2278	29	state	state	NOUN
ftr-325	2278	30	law	law	NOUN
ftr-325	2278	31	.	.	PUNCT
ftr-325	2279	1	2	2	X
ftr-325	2279	2	.	.	X
ftr-325	2279	3	the	the	DET
ftr-325	2279	4	treasury	treasury	PROPN
ftr-325	2279	5	proposes	propose	VERB
ftr-325	2279	6	what	what	PRON
ftr-325	2279	7	is	be	AUX
ftr-325	2279	8	essentially	essentially	ADV
ftr-325	2279	9	elective	elective	ADJ
ftr-325	2279	10	location	location	NOUN
ftr-325	2279	11	of	of	ADP
ftr-325	2279	12	e&p	e&p	PROPN
ftr-325	2279	13	following	follow	VERB
ftr-325	2279	14	asset	asset	NOUN
ftr-325	2279	15	-	-	PUNCT
ftr-325	2279	16	acquisition	acquisition	NOUN
ftr-325	2279	17	reorganizations	reorganization	NOUN
ftr-325	2279	18	.	.	PUNCT
ftr-325	2280	1	reg–141268–11	reg–141268–11	NOUN
ftr-325	2280	2	,	,	PUNCT
ftr-325	2280	3	allocation	allocation	NOUN
ftr-325	2280	4	of	of	ADP
ftr-325	2280	5	earnings	earning	NOUN
ftr-325	2280	6	and	and	CCONJ
ftr-325	2280	7	profits	profit	NOUN
ftr-325	2280	8	in	in	ADP
ftr-325	2280	9	tax	tax	NOUN
ftr-325	2280	10	-	-	PUNCT
ftr-325	2280	11	free	free	ADJ
ftr-325	2280	12	transfers	transfer	NOUN
ftr-325	2280	13	from	from	ADP
ftr-325	2280	14	one	one	NUM
ftr-325	2280	15	corporation	corporation	NOUN
ftr-325	2280	16	to	to	ADP
ftr-325	2280	17	another	another	PRON
ftr-325	2280	18	,	,	PUNCT
ftr-325	2280	19	77	77	NUM
ftr-325	2280	20	f.r	f.r	NOUN
ftr-325	2280	21	.	.	NOUN
ftr-325	2280	22	22515	22515	NUM
ftr-325	2280	23	(	(	PUNCT
ftr-325	2280	24	4/16/12	4/16/12	NUM
ftr-325	2280	25	)	)	PUNCT
ftr-325	2280	26	.	.	PUNCT
ftr-325	2281	1	the	the	DET
ftr-325	2281	2	treasury	treasury	PROPN
ftr-325	2281	3	department	department	PROPN
ftr-325	2281	4	has	have	AUX
ftr-325	2281	5	published	publish	VERB
ftr-325	2281	6	proposed	propose	VERB
ftr-325	2281	7	amendments	amendment	NOUN
ftr-325	2281	8	to	to	ADP
ftr-325	2281	9	reg	reg	NOUN
ftr-325	2281	10	.	.	PUNCT
ftr-325	2282	1	§	§	PROPN
ftr-325	2282	2	1.312	1.312	NUM
ftr-325	2282	3	-	-	SYM
ftr-325	2282	4	11(a	11(a	NUM
ftr-325	2282	5	)	)	PUNCT
ftr-325	2282	6	that	that	PRON
ftr-325	2282	7	would	would	AUX
ftr-325	2282	8	provide	provide	VERB
ftr-325	2282	9	that	that	SCONJ
ftr-325	2282	10	in	in	ADP
ftr-325	2282	11	a	a	DET
ftr-325	2282	12	transfer	transfer	NOUN
ftr-325	2282	13	described	describe	VERB
ftr-325	2282	14	in	in	ADP
ftr-325	2282	15	§	§	PROPN
ftr-325	2282	16	381	381	NUM
ftr-325	2282	17	–	–	PUNCT
ftr-325	2282	18	which	which	PRON
ftr-325	2282	19	applies	apply	VERB
ftr-325	2282	20	to	to	ADP
ftr-325	2282	21	taxfree	taxfree	PROPN
ftr-325	2282	22	§	§	PROPN
ftr-325	2282	23	368	368	NUM
ftr-325	2282	24	asset	asset	NOUN
ftr-325	2282	25	-	-	PUNCT
ftr-325	2282	26	acquisitions	acquisition	NOUN
ftr-325	2282	27	and	and	CCONJ
ftr-325	2282	28	§	§	PROPN
ftr-325	2282	29	332	332	NUM
ftr-325	2282	30	liquidations	liquidation	NOUN
ftr-325	2282	31	–	–	PUNCT
ftr-325	2282	32	only	only	ADV
ftr-325	2282	33	the	the	DET
ftr-325	2282	34	acquiring	acquire	VERB
ftr-325	2282	35	corporation	corporation	NOUN
ftr-325	2282	36	,	,	PUNCT
ftr-325	2282	37	as	as	SCONJ
ftr-325	2282	38	defined	define	VERB
ftr-325	2282	39	in	in	ADP
ftr-325	2282	40	reg	reg	NOUN
ftr-325	2282	41	.	.	PUNCT
ftr-325	2283	1	§	§	PROPN
ftr-325	2283	2	1.381(a)–1(b)(2	1.381(a)–1(b)(2	NUM
ftr-325	2283	3	)	)	PUNCT
ftr-325	2283	4	,	,	PUNCT
ftr-325	2283	5	succeeds	succeed	VERB
ftr-325	2283	6	to	to	ADP
ftr-325	2283	7	the	the	DET
ftr-325	2283	8	earnings	earning	NOUN
ftr-325	2283	9	and	and	CCONJ
ftr-325	2283	10	profits	profit	NOUN
ftr-325	2283	11	of	of	ADP
ftr-325	2283	12	the	the	DET
ftr-325	2283	13	distributor	distributor	NOUN
ftr-325	2283	14	or	or	CCONJ
ftr-325	2283	15	transferor	transferor	NOUN
ftr-325	2283	16	corporation	corporation	NOUN
ftr-325	2283	17	unless	unless	SCONJ
ftr-325	2283	18	the	the	DET
ftr-325	2283	19	second	second	ADJ
ftr-325	2283	20	transfer	transfer	NOUN
ftr-325	2283	21	also	also	ADV
ftr-325	2283	22	is	be	AUX
ftr-325	2283	23	described	describe	VERB
ftr-325	2283	24	in	in	ADP
ftr-325	2283	25	§	§	PROPN
ftr-325	2283	26	381(a	381(a	PROPN
ftr-325	2283	27	)	)	PUNCT
ftr-325	2283	28	.	.	PUNCT
ftr-325	2284	1	thus	thus	ADV
ftr-325	2284	2	,	,	PUNCT
ftr-325	2284	3	if	if	SCONJ
ftr-325	2284	4	following	follow	VERB
ftr-325	2284	5	an	an	DET
ftr-325	2284	6	asset	asset	NOUN
ftr-325	2284	7	-	-	PUNCT
ftr-325	2284	8	acquisition	acquisition	NOUN
ftr-325	2284	9	reorganization	reorganization	NOUN
ftr-325	2284	10	all	all	PRON
ftr-325	2284	11	of	of	ADP
ftr-325	2284	12	the	the	DET
ftr-325	2284	13	target‘s	target‘s	NOUN
ftr-325	2284	14	assets	asset	NOUN
ftr-325	2284	15	are	be	AUX
ftr-325	2284	16	dropped	drop	VERB
ftr-325	2284	17	to	to	ADP
ftr-325	2284	18	a	a	DET
ftr-325	2284	19	subsidiary	subsidiary	NOUN
ftr-325	2284	20	of	of	ADP
ftr-325	2284	21	the	the	DET
ftr-325	2284	22	acquiring	acquire	VERB
ftr-325	2284	23	corporation	corporation	NOUN
ftr-325	2284	24	,	,	PUNCT
ftr-325	2284	25	the	the	DET
ftr-325	2284	26	earnings	earning	NOUN
ftr-325	2284	27	and	and	CCONJ
ftr-325	2284	28	profits	profit	NOUN
ftr-325	2284	29	move	move	VERB
ftr-325	2284	30	to	to	ADP
ftr-325	2284	31	the	the	DET
ftr-325	2284	32	subsidiary	subsidiary	NOUN
ftr-325	2284	33	;	;	PUNCT
ftr-325	2284	34	but	but	CCONJ
ftr-325	2284	35	if	if	SCONJ
ftr-325	2284	36	the	the	DET
ftr-325	2284	37	acquiring	acquire	VERB
ftr-325	2284	38	corporation	corporation	NOUN
ftr-325	2284	39	retains	retain	VERB
ftr-325	2284	40	any	any	DET
ftr-325	2284	41	assets	asset	NOUN
ftr-325	2284	42	,	,	PUNCT
ftr-325	2284	43	then	then	ADV
ftr-325	2284	44	it	it	PRON
ftr-325	2284	45	retains	retain	VERB
ftr-325	2284	46	all	all	PRON
ftr-325	2284	47	of	of	ADP
ftr-325	2284	48	the	the	DET
ftr-325	2284	49	earnings	earning	NOUN
ftr-325	2284	50	and	and	CCONJ
ftr-325	2284	51	profits	profit	NOUN
ftr-325	2284	52	.	.	PUNCT
ftr-325	2285	1	amended	amend	VERB
ftr-325	2285	2	reg	reg	NOUN
ftr-325	2285	3	.	.	PUNCT
ftr-325	2286	1	§	§	PROPN
ftr-325	2286	2	1.312	1.312	NUM
ftr-325	2286	3	-	-	SYM
ftr-325	2286	4	11(a	11(a	NUM
ftr-325	2286	5	)	)	PUNCT
ftr-325	2286	6	will	will	AUX
ftr-325	2286	7	not	not	PART
ftr-325	2286	8	apply	apply	VERB
ftr-325	2286	9	if	if	SCONJ
ftr-325	2286	10	reg	reg	NOUN
ftr-325	2286	11	.	.	PUNCT
ftr-325	2287	1	§	§	PROPN
ftr-325	2287	2	1.312	1.312	NUM
ftr-325	2287	3	-	-	SYM
ftr-325	2287	4	10	10	NUM
ftr-325	2287	5	applies	apply	VERB
ftr-325	2287	6	in	in	ADP
ftr-325	2287	7	the	the	DET
ftr-325	2287	8	case	case	NOUN
ftr-325	2287	9	of	of	ADP
ftr-325	2287	10	a	a	DET
ftr-325	2287	11	§	§	ADJ
ftr-325	2287	12	355	355	NUM
ftr-325	2287	13	distribution	distribution	NOUN
ftr-325	2287	14	.	.	PUNCT
ftr-325	2288	1	614	614	NUM
ftr-325	2288	2	florida	florida	PROPN
ftr-325	2288	3	tax	tax	NOUN
ftr-325	2288	4	review	review	NOUN
ftr-325	2288	5	[	[	X
ftr-325	2288	6	vol	vol	NOUN
ftr-325	2288	7	.	.	PUNCT
ftr-325	2289	1	13:10	13:10	NUM
ftr-325	2289	2	3	3	NUM
ftr-325	2289	3	.	.	PUNCT
ftr-325	2290	1	this	this	DET
ftr-325	2290	2	district	district	NOUN
ftr-325	2290	3	court	court	NOUN
ftr-325	2290	4	decision	decision	NOUN
ftr-325	2290	5	,	,	PUNCT
ftr-325	2290	6	if	if	SCONJ
ftr-325	2290	7	followed	follow	VERB
ftr-325	2290	8	,	,	PUNCT
ftr-325	2290	9	makes	make	VERB
ftr-325	2290	10	it	it	PRON
ftr-325	2290	11	much	much	ADV
ftr-325	2290	12	much	much	ADV
ftr-325	2290	13	more	more	ADV
ftr-325	2290	14	difficult	difficult	ADJ
ftr-325	2290	15	ever	ever	ADV
ftr-325	2290	16	to	to	PART
ftr-325	2290	17	have	have	VERB
ftr-325	2290	18	personal	personal	ADJ
ftr-325	2290	19	goodwill	goodwill	NOUN
ftr-325	2290	20	as	as	ADP
ftr-325	2290	21	an	an	DET
ftr-325	2290	22	employee	employee	NOUN
ftr-325	2290	23	-	-	PUNCT
ftr-325	2290	24	shareholder	shareholder	NOUN
ftr-325	2290	25	.	.	PUNCT
ftr-325	2291	1	howard	howard	PROPN
ftr-325	2291	2	v.	v.	PROPN
ftr-325	2291	3	united	united	PROPN
ftr-325	2291	4	states	states	PROPN
ftr-325	2291	5	,	,	PUNCT
ftr-325	2291	6	106	106	NUM
ftr-325	2291	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2291	8	20105533	20105533	NUM
ftr-325	2291	9	(	(	PUNCT
ftr-325	2291	10	e.d	e.d	PROPN
ftr-325	2291	11	.	.	PROPN
ftr-325	2291	12	wash	wash	NOUN
ftr-325	2291	13	.	.	PUNCT
ftr-325	2292	1	7/30/10	7/30/10	NUM
ftr-325	2292	2	)	)	PUNCT
ftr-325	2292	3	.	.	PUNCT
ftr-325	2293	1	the	the	DET
ftr-325	2293	2	taxpayer	taxpayer	NOUN
ftr-325	2293	3	was	be	AUX
ftr-325	2293	4	a	a	DET
ftr-325	2293	5	dentist	dentist	NOUN
ftr-325	2293	6	who	who	PRON
ftr-325	2293	7	practiced	practice	VERB
ftr-325	2293	8	through	through	ADP
ftr-325	2293	9	a	a	DET
ftr-325	2293	10	solely	solely	ADV
ftr-325	2293	11	owned	own	VERB
ftr-325	2293	12	(	(	PUNCT
ftr-325	2293	13	before	before	ADP
ftr-325	2293	14	taking	take	VERB
ftr-325	2293	15	into	into	ADP
ftr-325	2293	16	account	account	NOUN
ftr-325	2293	17	community	community	NOUN
ftr-325	2293	18	property	property	NOUN
ftr-325	2293	19	law	law	NOUN
ftr-325	2293	20	)	)	PUNCT
ftr-325	2293	21	professional	professional	ADJ
ftr-325	2293	22	corporation	corporation	NOUN
ftr-325	2293	23	until	until	SCONJ
ftr-325	2293	24	the	the	DET
ftr-325	2293	25	practice	practice	NOUN
ftr-325	2293	26	was	be	AUX
ftr-325	2293	27	sold	sell	VERB
ftr-325	2293	28	to	to	ADP
ftr-325	2293	29	a	a	DET
ftr-325	2293	30	third	third	ADJ
ftr-325	2293	31	party	party	NOUN
ftr-325	2293	32	.	.	PUNCT
ftr-325	2294	1	he	he	PRON
ftr-325	2294	2	had	have	VERB
ftr-325	2294	3	an	an	DET
ftr-325	2294	4	employment	employment	NOUN
ftr-325	2294	5	agreement	agreement	NOUN
ftr-325	2294	6	with	with	ADP
ftr-325	2294	7	the	the	DET
ftr-325	2294	8	corporation	corporation	NOUN
ftr-325	2294	9	including	include	VERB
ftr-325	2294	10	a	a	DET
ftr-325	2294	11	noncompetition	noncompetition	NOUN
ftr-325	2294	12	clause	clause	NOUN
ftr-325	2294	13	that	that	PRON
ftr-325	2294	14	survived	survive	VERB
ftr-325	2294	15	for	for	ADP
ftr-325	2294	16	three	three	NUM
ftr-325	2294	17	years	year	NOUN
ftr-325	2294	18	after	after	ADP
ftr-325	2294	19	the	the	DET
ftr-325	2294	20	termination	termination	NOUN
ftr-325	2294	21	of	of	ADP
ftr-325	2294	22	his	his	PRON
ftr-325	2294	23	stock	stock	NOUN
ftr-325	2294	24	ownership	ownership	NOUN
ftr-325	2294	25	.	.	PUNCT
ftr-325	2295	1	the	the	DET
ftr-325	2295	2	purchase	purchase	NOUN
ftr-325	2295	3	and	and	CCONJ
ftr-325	2295	4	sale	sale	NOUN
ftr-325	2295	5	agreement	agreement	NOUN
ftr-325	2295	6	allocated	allocate	VERB
ftr-325	2295	7	$	$	SYM
ftr-325	2295	8	47,100	47,100	NUM
ftr-325	2295	9	to	to	ADP
ftr-325	2295	10	the	the	DET
ftr-325	2295	11	corporation‘s	corporation‘s	PROPN
ftr-325	2295	12	assets	asset	NOUN
ftr-325	2295	13	,	,	PUNCT
ftr-325	2295	14	$	$	SYM
ftr-325	2295	15	549,900	549,900	NUM
ftr-325	2295	16	for	for	ADP
ftr-325	2295	17	the	the	DET
ftr-325	2295	18	taxpayer	taxpayer	NOUN
ftr-325	2295	19	-	-	PUNCT
ftr-325	2295	20	shareholder‘s	shareholder‘s	ADJ
ftr-325	2295	21	personal	personal	ADJ
ftr-325	2295	22	goodwill	goodwill	NOUN
ftr-325	2295	23	,	,	PUNCT
ftr-325	2295	24	and	and	CCONJ
ftr-325	2295	25	$	$	SYM
ftr-325	2295	26	16,000	16,000	NUM
ftr-325	2295	27	in	in	ADP
ftr-325	2295	28	consideration	consideration	NOUN
ftr-325	2295	29	of	of	ADP
ftr-325	2295	30	his	his	PRON
ftr-325	2295	31	covenant	covenant	NOUN
ftr-325	2295	32	not	not	PART
ftr-325	2295	33	to	to	PART
ftr-325	2295	34	compete	compete	VERB
ftr-325	2295	35	with	with	ADP
ftr-325	2295	36	the	the	DET
ftr-325	2295	37	purchaser	purchaser	NOUN
ftr-325	2295	38	.	.	PUNCT
ftr-325	2296	1	the	the	DET
ftr-325	2296	2	corporation	corporation	NOUN
ftr-325	2296	3	did	do	AUX
ftr-325	2296	4	not	not	PART
ftr-325	2296	5	―dissolve‖	―dissolve‖	VERB
ftr-325	2296	6	until	until	ADP
ftr-325	2296	7	the	the	DET
ftr-325	2296	8	end	end	NOUN
ftr-325	2296	9	of	of	ADP
ftr-325	2296	10	the	the	DET
ftr-325	2296	11	year	year	NOUN
ftr-325	2296	12	following	follow	VERB
ftr-325	2296	13	the	the	DET
ftr-325	2296	14	sale	sale	NOUN
ftr-325	2296	15	.	.	PUNCT
ftr-325	2297	1	the	the	DET
ftr-325	2297	2	taxpayer	taxpayer	NOUN
ftr-325	2297	3	reported	report	VERB
ftr-325	2297	4	$	$	SYM
ftr-325	2297	5	320,358	320,358	NUM
ftr-325	2297	6	as	as	ADP
ftr-325	2297	7	long	long	ADJ
ftr-325	2297	8	-	-	PUNCT
ftr-325	2297	9	term	term	NOUN
ftr-325	2297	10	capital	capital	NOUN
ftr-325	2297	11	gain	gain	NOUN
ftr-325	2297	12	income	income	NOUN
ftr-325	2297	13	resulting	result	VERB
ftr-325	2297	14	from	from	ADP
ftr-325	2297	15	the	the	DET
ftr-325	2297	16	sale	sale	NOUN
ftr-325	2297	17	of	of	ADP
ftr-325	2297	18	goodwill	goodwill	NOUN
ftr-325	2297	19	(	(	PUNCT
ftr-325	2297	20	the	the	DET
ftr-325	2297	21	opinion	opinion	NOUN
ftr-325	2297	22	does	do	AUX
ftr-325	2297	23	not	not	PART
ftr-325	2297	24	explain	explain	VERB
ftr-325	2297	25	how	how	SCONJ
ftr-325	2297	26	the	the	DET
ftr-325	2297	27	remainder	remainder	NOUN
ftr-325	2297	28	of	of	ADP
ftr-325	2297	29	the	the	DET
ftr-325	2297	30	sales	sale	NOUN
ftr-325	2297	31	price	price	NOUN
ftr-325	2297	32	was	be	AUX
ftr-325	2297	33	reported	report	VERB
ftr-325	2297	34	,	,	PUNCT
ftr-325	2297	35	but	but	CCONJ
ftr-325	2297	36	the	the	DET
ftr-325	2297	37	irs	irs	PROPN
ftr-325	2297	38	recharacterized	recharacterize	VERB
ftr-325	2297	39	the	the	DET
ftr-325	2297	40	goodwill	goodwill	NOUN
ftr-325	2297	41	as	as	ADP
ftr-325	2297	42	a	a	DET
ftr-325	2297	43	corporate	corporate	ADJ
ftr-325	2297	44	asset	asset	NOUN
ftr-325	2297	45	and	and	CCONJ
ftr-325	2297	46	treated	treat	VERB
ftr-325	2297	47	the	the	DET
ftr-325	2297	48	amount	amount	NOUN
ftr-325	2297	49	received	receive	VERB
ftr-325	2297	50	by	by	ADP
ftr-325	2297	51	the	the	DET
ftr-325	2297	52	taxpayer	taxpayer	NOUN
ftr-325	2297	53	from	from	ADP
ftr-325	2297	54	the	the	DET
ftr-325	2297	55	sale	sale	NOUN
ftr-325	2297	56	to	to	ADP
ftr-325	2297	57	the	the	DET
ftr-325	2297	58	third	third	ADJ
ftr-325	2297	59	party	party	NOUN
ftr-325	2297	60	as	as	ADP
ftr-325	2297	61	a	a	DET
ftr-325	2297	62	dividend	dividend	NOUN
ftr-325	2297	63	from	from	ADP
ftr-325	2297	64	the	the	DET
ftr-325	2297	65	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2297	66	professional	professional	ADJ
ftr-325	2297	67	service	service	NOUN
ftr-325	2297	68	corporation	corporation	NOUN
ftr-325	2297	69	.	.	PUNCT
ftr-325	2298	1	because	because	SCONJ
ftr-325	2298	2	the	the	DET
ftr-325	2298	3	sale	sale	NOUN
ftr-325	2298	4	occurred	occur	VERB
ftr-325	2298	5	in	in	ADP
ftr-325	2298	6	2002	2002	NUM
ftr-325	2298	7	,	,	PUNCT
ftr-325	2298	8	when	when	SCONJ
ftr-325	2298	9	dividends	dividend	NOUN
ftr-325	2298	10	were	be	AUX
ftr-325	2298	11	taxed	tax	VERB
ftr-325	2298	12	at	at	ADP
ftr-325	2298	13	higher	high	ADJ
ftr-325	2298	14	rate	rate	NOUN
ftr-325	2298	15	than	than	ADP
ftr-325	2298	16	capital	capital	NOUN
ftr-325	2298	17	gains	gain	NOUN
ftr-325	2298	18	,	,	PUNCT
ftr-325	2298	19	a	a	DET
ftr-325	2298	20	deficiency	deficiency	NOUN
ftr-325	2298	21	resulted	result	VERB
ftr-325	2298	22	.	.	PUNCT
ftr-325	2299	1	the	the	DET
ftr-325	2299	2	government‘s	government‘s	NOUN
ftr-325	2299	3	position	position	NOUN
ftr-325	2299	4	was	be	AUX
ftr-325	2299	5	based	base	VERB
ftr-325	2299	6	on	on	ADP
ftr-325	2299	7	three	three	NUM
ftr-325	2299	8	main	main	ADJ
ftr-325	2299	9	reasons	reason	NOUN
ftr-325	2299	10	:	:	PUNCT
ftr-325	2299	11	(	(	PUNCT
ftr-325	2299	12	1	1	X
ftr-325	2299	13	)	)	PUNCT
ftr-325	2299	14	the	the	DET
ftr-325	2299	15	goodwill	goodwill	NOUN
ftr-325	2299	16	was	be	AUX
ftr-325	2299	17	a	a	DET
ftr-325	2299	18	corporate	corporate	ADJ
ftr-325	2299	19	asset	asset	NOUN
ftr-325	2299	20	because	because	SCONJ
ftr-325	2299	21	the	the	DET
ftr-325	2299	22	taxpayer	taxpayer	NOUN
ftr-325	2299	23	was	be	AUX
ftr-325	2299	24	a	a	DET
ftr-325	2299	25	corporate	corporate	ADJ
ftr-325	2299	26	employee	employee	NOUN
ftr-325	2299	27	with	with	ADP
ftr-325	2299	28	a	a	DET
ftr-325	2299	29	covenant	covenant	NOUN
ftr-325	2299	30	not	not	PART
ftr-325	2299	31	to	to	PART
ftr-325	2299	32	compete	compete	VERB
ftr-325	2299	33	for	for	ADP
ftr-325	2299	34	three	three	NUM
ftr-325	2299	35	years	year	NOUN
ftr-325	2299	36	after	after	SCONJ
ftr-325	2299	37	he	he	PRON
ftr-325	2299	38	no	no	ADV
ftr-325	2299	39	longer	long	ADV
ftr-325	2299	40	owned	own	VERB
ftr-325	2299	41	any	any	DET
ftr-325	2299	42	stock	stock	NOUN
ftr-325	2299	43	;	;	PUNCT
ftr-325	2299	44	(	(	PUNCT
ftr-325	2299	45	2	2	X
ftr-325	2299	46	)	)	PUNCT
ftr-325	2299	47	the	the	DET
ftr-325	2299	48	corporation	corporation	NOUN
ftr-325	2299	49	earned	earn	VERB
ftr-325	2299	50	the	the	DET
ftr-325	2299	51	income	income	NOUN
ftr-325	2299	52	,	,	PUNCT
ftr-325	2299	53	and	and	CCONJ
ftr-325	2299	54	correspondingly	correspondingly	ADV
ftr-325	2299	55	earned	earn	VERB
ftr-325	2299	56	the	the	DET
ftr-325	2299	57	goodwill	goodwill	NOUN
ftr-325	2299	58	;	;	PUNCT
ftr-325	2299	59	and	and	CCONJ
ftr-325	2299	60	(	(	PUNCT
ftr-325	2299	61	3	3	X
ftr-325	2299	62	)	)	PUNCT
ftr-325	2299	63	attributing	attribute	VERB
ftr-325	2299	64	the	the	DET
ftr-325	2299	65	goodwill	goodwill	NOUN
ftr-325	2299	66	to	to	ADP
ftr-325	2299	67	the	the	DET
ftr-325	2299	68	taxpayer	taxpayer	NOUN
ftr-325	2299	69	-	-	PUNCT
ftr-325	2299	70	shareholder	shareholder	NOUN
ftr-325	2299	71	did	do	AUX
ftr-325	2299	72	not	not	PART
ftr-325	2299	73	comport	comport	VERB
ftr-325	2299	74	with	with	ADP
ftr-325	2299	75	the	the	DET
ftr-325	2299	76	economic	economic	ADJ
ftr-325	2299	77	reality	reality	NOUN
ftr-325	2299	78	of	of	ADP
ftr-325	2299	79	his	his	PRON
ftr-325	2299	80	relationship	relationship	NOUN
ftr-325	2299	81	with	with	ADP
ftr-325	2299	82	the	the	DET
ftr-325	2299	83	corporation	corporation	NOUN
ftr-325	2299	84	.	.	PUNCT
ftr-325	2300	1	after	after	ADP
ftr-325	2300	2	reviewing	review	VERB
ftr-325	2300	3	the	the	DET
ftr-325	2300	4	principles	principle	NOUN
ftr-325	2300	5	of	of	ADP
ftr-325	2300	6	norwalk	norwalk	PROPN
ftr-325	2300	7	v.	v.	PROPN
ftr-325	2300	8	commissioner	commissioner	PROPN
ftr-325	2300	9	,	,	PUNCT
ftr-325	2300	10	t.c	t.c	PROPN
ftr-325	2300	11	.	.	PROPN
ftr-325	2300	12	memo	memo	NOUN
ftr-325	2300	13	.	.	PUNCT
ftr-325	2301	1	1998	1998	NUM
ftr-325	2301	2	-	-	SYM
ftr-325	2301	3	279	279	NUM
ftr-325	2301	4	,	,	PUNCT
ftr-325	2301	5	and	and	CCONJ
ftr-325	2301	6	martin	martin	PROPN
ftr-325	2301	7	ice	ice	PROPN
ftr-325	2301	8	cream	cream	PROPN
ftr-325	2301	9	co.	co.	PROPN
ftr-325	2302	1	v.	v.	ADP
ftr-325	2302	2	commissioner	commissioner	PROPN
ftr-325	2302	3	,	,	PUNCT
ftr-325	2302	4	110	110	NUM
ftr-325	2302	5	t.c	t.c	PROPN
ftr-325	2302	6	.	.	PROPN
ftr-325	2302	7	189	189	NUM
ftr-325	2302	8	(	(	PUNCT
ftr-325	2302	9	1998	1998	NUM
ftr-325	2302	10	)	)	PUNCT
ftr-325	2302	11	,	,	PUNCT
ftr-325	2302	12	the	the	DET
ftr-325	2302	13	court	court	NOUN
ftr-325	2302	14	held	hold	VERB
ftr-325	2302	15	that	that	SCONJ
ftr-325	2302	16	because	because	SCONJ
ftr-325	2302	17	the	the	DET
ftr-325	2302	18	taxpayer	taxpayer	NOUN
ftr-325	2302	19	was	be	AUX
ftr-325	2302	20	the	the	DET
ftr-325	2302	21	corporation‘s	corporation‘s	PROPN
ftr-325	2302	22	employee	employee	NOUN
ftr-325	2302	23	with	with	ADP
ftr-325	2302	24	a	a	DET
ftr-325	2302	25	covenant	covenant	NOUN
ftr-325	2302	26	not	not	PART
ftr-325	2302	27	to	to	PART
ftr-325	2302	28	compete	compete	VERB
ftr-325	2302	29	with	with	ADP
ftr-325	2302	30	it	it	PRON
ftr-325	2302	31	,	,	PUNCT
ftr-325	2302	32	any	any	DET
ftr-325	2302	33	goodwill	goodwill	NOUN
ftr-325	2302	34	generated	generate	VERB
ftr-325	2302	35	during	during	ADP
ftr-325	2302	36	that	that	DET
ftr-325	2302	37	time	time	NOUN
ftr-325	2302	38	period	period	NOUN
ftr-325	2302	39	was	be	AUX
ftr-325	2302	40	the	the	DET
ftr-325	2302	41	corporation‘s	corporation‘s	PROPN
ftr-325	2302	42	goodwill	goodwill	NOUN
ftr-325	2302	43	.	.	PUNCT
ftr-325	2303	1	the	the	DET
ftr-325	2303	2	court	court	NOUN
ftr-325	2303	3	also	also	ADV
ftr-325	2303	4	rested	rest	VERB
ftr-325	2303	5	its	its	PRON
ftr-325	2303	6	holding	holding	NOUN
ftr-325	2303	7	that	that	SCONJ
ftr-325	2303	8	the	the	DET
ftr-325	2303	9	goodwill	goodwill	NOUN
ftr-325	2303	10	was	be	AUX
ftr-325	2303	11	a	a	DET
ftr-325	2303	12	corporate	corporate	ADJ
ftr-325	2303	13	asset	asset	NOUN
ftr-325	2303	14	on	on	ADP
ftr-325	2303	15	its	its	PRON
ftr-325	2303	16	conclusions	conclusion	NOUN
ftr-325	2303	17	that	that	SCONJ
ftr-325	2303	18	the	the	DET
ftr-325	2303	19	income	income	NOUN
ftr-325	2303	20	associated	associate	VERB
ftr-325	2303	21	with	with	ADP
ftr-325	2303	22	the	the	DET
ftr-325	2303	23	practice	practice	NOUN
ftr-325	2303	24	was	be	AUX
ftr-325	2303	25	earned	earn	VERB
ftr-325	2303	26	by	by	ADP
ftr-325	2303	27	the	the	DET
ftr-325	2303	28	corporation	corporation	NOUN
ftr-325	2303	29	and	and	CCONJ
ftr-325	2303	30	the	the	DET
ftr-325	2303	31	covenant	covenant	NOUN
ftr-325	2303	32	not	not	PART
ftr-325	2303	33	to	to	PART
ftr-325	2303	34	compete	compete	VERB
ftr-325	2303	35	,	,	PUNCT
ftr-325	2303	36	which	which	PRON
ftr-325	2303	37	extended	extend	VERB
ftr-325	2303	38	for	for	ADP
ftr-325	2303	39	three	three	NUM
ftr-325	2303	40	years	year	NOUN
ftr-325	2303	41	after	after	SCONJ
ftr-325	2303	42	the	the	DET
ftr-325	2303	43	taxpayer	taxpayer	NOUN
ftr-325	2303	44	no	no	ADV
ftr-325	2303	45	longer	long	ADV
ftr-325	2303	46	owned	own	VERB
ftr-325	2303	47	stock	stock	NOUN
ftr-325	2303	48	in	in	ADP
ftr-325	2303	49	the	the	DET
ftr-325	2303	50	corporation	corporation	NOUN
ftr-325	2303	51	,	,	PUNCT
ftr-325	2303	52	rendered	render	VERB
ftr-325	2303	53	any	any	DET
ftr-325	2303	54	personal	personal	ADJ
ftr-325	2303	55	goodwill	goodwill	NOUN
ftr-325	2303	56	―likely	―likely	ADV
ftr-325	2304	1	[	[	X
ftr-325	2304	2	of	of	ADP
ftr-325	2304	3	]	]	PUNCT
ftr-325	2304	4	little	little	ADJ
ftr-325	2304	5	value.‖	value.‖	NOUN
ftr-325	2304	6			NOUN
ftr-325	2304	7	see	see	VERB
ftr-325	2304	8	solomon	solomon	PROPN
ftr-325	2304	9	v.	v.	PROPN
ftr-325	2304	10	commissioner	commissioner	PROPN
ftr-325	2304	11	,	,	PUNCT
ftr-325	2304	12	t.c	t.c	PROPN
ftr-325	2304	13	.	.	PROPN
ftr-325	2304	14	memo	memo	NOUN
ftr-325	2304	15	.	.	PUNCT
ftr-325	2305	1	2008	2008	NUM
ftr-325	2305	2	-	-	SYM
ftr-325	2305	3	102	102	NUM
ftr-325	2305	4	,	,	PUNCT
ftr-325	2305	5	for	for	ADP
ftr-325	2305	6	an	an	DET
ftr-325	2305	7	extended	extended	ADJ
ftr-325	2305	8	discussion	discussion	NOUN
ftr-325	2305	9	of	of	ADP
ftr-325	2305	10	the	the	DET
ftr-325	2305	11	issues	issue	NOUN
ftr-325	2305	12	underlying	underlie	VERB
ftr-325	2305	13	an	an	DET
ftr-325	2305	14	attempted	attempt	VERB
ftr-325	2305	15	sale	sale	NOUN
ftr-325	2305	16	of	of	ADP
ftr-325	2305	17	individual	individual	ADJ
ftr-325	2305	18	goodwill	goodwill	NOUN
ftr-325	2305	19	.	.	PUNCT
ftr-325	2306	1	a.	a.	PROPN
ftr-325	2306	2	affirmed	affirmed	PROPN
ftr-325	2306	3	—	—	PUNCT
ftr-325	2306	4	―dr	―dr	NOUN
ftr-325	2306	5	.	.	PUNCT
ftr-325	2307	1	howard	howard	PROPN
ftr-325	2307	2	has	have	AUX
ftr-325	2307	3	offered	offer	VERB
ftr-325	2307	4	no	no	DET
ftr-325	2307	5	compelling	compelling	ADJ
ftr-325	2307	6	reason	reason	NOUN
ftr-325	2307	7	why	why	SCONJ
ftr-325	2307	8	he	he	PRON
ftr-325	2307	9	should	should	AUX
ftr-325	2307	10	be	be	AUX
ftr-325	2307	11	let	let	VERB
ftr-325	2307	12	out	out	ADP
ftr-325	2307	13	of	of	ADP
ftr-325	2307	14	the	the	DET
ftr-325	2307	15	corporate	corporate	ADJ
ftr-325	2307	16	structure	structure	NOUN
ftr-325	2307	17	he	he	PRON
ftr-325	2307	18	chose	choose	VERB
ftr-325	2307	19	for	for	ADP
ftr-325	2307	20	his	his	PRON
ftr-325	2307	21	dental	dental	ADJ
ftr-325	2307	22	practice.‖	practice.‖	NOUN
ftr-325	2307	23	448	448	NUM
ftr-325	2307	24	fed	fed	PROPN
ftr-325	2307	25	.	.	PUNCT
ftr-325	2308	1	appx	appx	PROPN
ftr-325	2308	2	.	.	PUNCT
ftr-325	2309	1	752	752	NUM
ftr-325	2309	2	(	(	PUNCT
ftr-325	2309	3	9th	9th	ADJ
ftr-325	2309	4	cir	cir	NOUN
ftr-325	2309	5	.	.	PUNCT
ftr-325	2309	6	8/29/11	8/29/11	NUM
ftr-325	2309	7	)	)	PUNCT
ftr-325	2309	8	.	.	PUNCT
ftr-325	2310	1	the	the	DET
ftr-325	2310	2	2013	2013	NUM
ftr-325	2310	3	]	]	PUNCT
ftr-325	2310	4	recent	recent	ADJ
ftr-325	2310	5	developments	development	NOUN
ftr-325	2310	6	in	in	ADP
ftr-325	2310	7	federal	federal	ADJ
ftr-325	2310	8	income	income	NOUN
ftr-325	2310	9	taxation	taxation	NOUN
ftr-325	2310	10	615	615	NUM
ftr-325	2310	11	ninth	ninth	ADJ
ftr-325	2310	12	circuit	circuit	NOUN
ftr-325	2310	13	affirmed	affirm	VERB
ftr-325	2310	14	the	the	DET
ftr-325	2310	15	district	district	NOUN
ftr-325	2310	16	court	court	NOUN
ftr-325	2310	17	in	in	ADP
ftr-325	2310	18	an	an	DET
ftr-325	2310	19	opinion	opinion	NOUN
ftr-325	2310	20	that	that	PRON
ftr-325	2310	21	contains	contain	VERB
ftr-325	2310	22	an	an	DET
ftr-325	2310	23	elegantly	elegantly	ADV
ftr-325	2310	24	concise	concise	ADJ
ftr-325	2310	25	summary	summary	NOUN
ftr-325	2310	26	of	of	ADP
ftr-325	2310	27	the	the	DET
ftr-325	2310	28	current	current	ADJ
ftr-325	2310	29	state	state	NOUN
ftr-325	2310	30	of	of	ADP
ftr-325	2310	31	the	the	DET
ftr-325	2310	32	law	law	NOUN
ftr-325	2310	33	.	.	PUNCT
ftr-325	2311	1	goodwill	goodwill	NOUN
ftr-325	2311	2	―is	―i	VERB
ftr-325	2311	3	the	the	DET
ftr-325	2311	4	sum	sum	NOUN
ftr-325	2311	5	total	total	NOUN
ftr-325	2311	6	of	of	ADP
ftr-325	2311	7	those	those	DET
ftr-325	2311	8	imponderable	imponderable	ADJ
ftr-325	2311	9	qualities	quality	NOUN
ftr-325	2311	10	which	which	PRON
ftr-325	2311	11	attract	attract	VERB
ftr-325	2311	12	the	the	DET
ftr-325	2311	13	custom	custom	NOUN
ftr-325	2311	14	of	of	ADP
ftr-325	2311	15	a	a	DET
ftr-325	2311	16	business	business	NOUN
ftr-325	2311	17	,	,	PUNCT
ftr-325	2311	18	—	—	PUNCT
ftr-325	2311	19	what	what	PRON
ftr-325	2311	20	brings	bring	VERB
ftr-325	2311	21	patronage	patronage	NOUN
ftr-325	2311	22	to	to	ADP
ftr-325	2311	23	the	the	DET
ftr-325	2311	24	business.‖	business.‖	NOUN
ftr-325	2311	25	grace	grace	NOUN
ftr-325	2311	26	brothers	brother	NOUN
ftr-325	2311	27	v.	v.	ADP
ftr-325	2311	28	comm’r	comm’r	NOUN
ftr-325	2311	29	,	,	PUNCT
ftr-325	2311	30	173	173	NUM
ftr-325	2311	31	f.2d	f.2d	SYM
ftr-325	2311	32	170	170	NUM
ftr-325	2311	33	,	,	PUNCT
ftr-325	2311	34	175	175	NUM
ftr-325	2311	35	-	-	SYM
ftr-325	2311	36	76	76	NUM
ftr-325	2311	37	(	(	PUNCT
ftr-325	2311	38	9th	9th	ADJ
ftr-325	2311	39	cir	cir	NOUN
ftr-325	2311	40	.	.	PUNCT
ftr-325	2311	41	1949	1949	NUM
ftr-325	2311	42	)	)	PUNCT
ftr-325	2311	43	.	.	PUNCT
ftr-325	2312	1	for	for	ADP
ftr-325	2312	2	purposes	purpose	NOUN
ftr-325	2312	3	of	of	ADP
ftr-325	2312	4	federal	federal	ADJ
ftr-325	2312	5	income	income	NOUN
ftr-325	2312	6	taxation	taxation	NOUN
ftr-325	2312	7	,	,	PUNCT
ftr-325	2312	8	the	the	DET
ftr-325	2312	9	goodwill	goodwill	NOUN
ftr-325	2312	10	of	of	ADP
ftr-325	2312	11	a	a	DET
ftr-325	2312	12	professional	professional	ADJ
ftr-325	2312	13	practice	practice	NOUN
ftr-325	2312	14	may	may	AUX
ftr-325	2312	15	attach	attach	VERB
ftr-325	2312	16	to	to	ADP
ftr-325	2312	17	both	both	CCONJ
ftr-325	2312	18	the	the	DET
ftr-325	2312	19	professional	professional	ADJ
ftr-325	2312	20	as	as	ADV
ftr-325	2312	21	well	well	ADV
ftr-325	2312	22	as	as	ADP
ftr-325	2312	23	the	the	DET
ftr-325	2312	24	practice	practice	NOUN
ftr-325	2312	25	.	.	PUNCT
ftr-325	2313	1	see	see	VERB
ftr-325	2313	2	,	,	PUNCT
ftr-325	2313	3	e.g.	e.g.	ADV
ftr-325	2313	4	,	,	PUNCT
ftr-325	2313	5	schilbach	schilbach	VERB
ftr-325	2313	6	v.	v.	ADP
ftr-325	2313	7	comm’r	comm’r	NOUN
ftr-325	2313	8	,	,	PUNCT
ftr-325	2313	9	62	62	NUM
ftr-325	2313	10	t.c.m	t.c.m	NOUN
ftr-325	2313	11	.	.	PUNCT
ftr-325	2314	1	(	(	PUNCT
ftr-325	2314	2	cch	cch	NOUN
ftr-325	2314	3	)	)	PUNCT
ftr-325	2314	4	1201	1201	NUM
ftr-325	2314	5	(	(	PUNCT
ftr-325	2314	6	1991	1991	NUM
ftr-325	2314	7	)	)	PUNCT
ftr-325	2314	8	.	.	PUNCT
ftr-325	2315	1	where	where	SCONJ
ftr-325	2315	2	the	the	DET
ftr-325	2315	3	success	success	NOUN
ftr-325	2315	4	of	of	ADP
ftr-325	2315	5	the	the	DET
ftr-325	2315	6	venture	venture	NOUN
ftr-325	2315	7	depends	depend	VERB
ftr-325	2315	8	entirely	entirely	ADV
ftr-325	2315	9	upon	upon	SCONJ
ftr-325	2315	10	the	the	DET
ftr-325	2315	11	personal	personal	ADJ
ftr-325	2315	12	relationships	relationship	NOUN
ftr-325	2315	13	of	of	ADP
ftr-325	2315	14	the	the	DET
ftr-325	2315	15	practitioner	practitioner	NOUN
ftr-325	2315	16	,	,	PUNCT
ftr-325	2315	17	the	the	DET
ftr-325	2315	18	practice	practice	NOUN
ftr-325	2315	19	does	do	AUX
ftr-325	2315	20	not	not	PART
ftr-325	2315	21	generally	generally	ADV
ftr-325	2315	22	accumulate	accumulate	VERB
ftr-325	2315	23	goodwill	goodwill	NOUN
ftr-325	2315	24	.	.	PUNCT
ftr-325	2316	1	see	see	VERB
ftr-325	2316	2	martin	martin	PROPN
ftr-325	2316	3	ice	ice	PROPN
ftr-325	2316	4	cream	cream	PROPN
ftr-325	2316	5	co.	co.	PROPN
ftr-325	2317	1	v.	v.	ADP
ftr-325	2317	2	comm’r	comm’r	NOUN
ftr-325	2317	3	,	,	PUNCT
ftr-325	2317	4	110	110	NUM
ftr-325	2317	5	t.c	t.c	PROPN
ftr-325	2317	6	.	.	PROPN
ftr-325	2317	7	189	189	NUM
ftr-325	2317	8	at	at	ADP
ftr-325	2317	9	207–08	207–08	PROPN
ftr-325	2317	10	(	(	PUNCT
ftr-325	2317	11	1998	1998	NUM
ftr-325	2317	12	)	)	PUNCT
ftr-325	2317	13	.	.	PUNCT
ftr-325	2318	1	the	the	DET
ftr-325	2318	2	professional	professional	ADJ
ftr-325	2318	3	may	may	PROPN
ftr-325	2318	4	,	,	PUNCT
ftr-325	2318	5	however	however	ADV
ftr-325	2318	6	,	,	PUNCT
ftr-325	2318	7	transfer	transfer	VERB
ftr-325	2318	8	his	his	PRON
ftr-325	2318	9	or	or	CCONJ
ftr-325	2318	10	her	her	PRON
ftr-325	2318	11	goodwill	goodwill	NOUN
ftr-325	2318	12	to	to	ADP
ftr-325	2318	13	the	the	DET
ftr-325	2318	14	practice	practice	NOUN
ftr-325	2318	15	by	by	ADP
ftr-325	2318	16	entering	enter	VERB
ftr-325	2318	17	into	into	ADP
ftr-325	2318	18	an	an	DET
ftr-325	2318	19	employment	employment	NOUN
ftr-325	2318	20	contract	contract	NOUN
ftr-325	2318	21	or	or	CCONJ
ftr-325	2318	22	covenant	covenant	NOUN
ftr-325	2318	23	not	not	PART
ftr-325	2318	24	to	to	PART
ftr-325	2318	25	compete	compete	VERB
ftr-325	2318	26	with	with	ADP
ftr-325	2318	27	the	the	DET
ftr-325	2318	28	business	business	NOUN
ftr-325	2318	29	.	.	PUNCT
ftr-325	2319	1	see	see	VERB
ftr-325	2319	2	,	,	PUNCT
ftr-325	2319	3	e.g.	e.g.	ADV
ftr-325	2319	4	,	,	PUNCT
ftr-325	2319	5	norwalk	norwalk	NOUN
ftr-325	2319	6	v.	v.	ADP
ftr-325	2319	7	comm’r	comm’r	NOUN
ftr-325	2319	8	,	,	PUNCT
ftr-325	2319	9	76	76	NUM
ftr-325	2319	10	t.c.m	t.c.m	NOUN
ftr-325	2319	11	.	.	PUNCT
ftr-325	2320	1	(	(	PUNCT
ftr-325	2320	2	cch	cch	NOUN
ftr-325	2320	3	)	)	PUNCT
ftr-325	2320	4	208	208	NUM
ftr-325	2320	5	,	,	PUNCT
ftr-325	2320	6	*	*	PUNCT
ftr-325	2320	7	7	7	NUM
ftr-325	2320	8	(	(	PUNCT
ftr-325	2320	9	1998	1998	NUM
ftr-325	2320	10	)	)	PUNCT
ftr-325	2320	11	(	(	PUNCT
ftr-325	2321	1	finding	find	VERB
ftr-325	2321	2	that	that	SCONJ
ftr-325	2321	3	there	there	PRON
ftr-325	2321	4	is	be	VERB
ftr-325	2321	5	no	no	DET
ftr-325	2321	6	corporate	corporate	ADJ
ftr-325	2321	7	goodwill	goodwill	NOUN
ftr-325	2321	8	where	where	SCONJ
ftr-325	2321	9	―the	―the	DET
ftr-325	2321	10	business	business	NOUN
ftr-325	2321	11	of	of	ADP
ftr-325	2321	12	a	a	DET
ftr-325	2321	13	corporation	corporation	NOUN
ftr-325	2321	14	is	be	AUX
ftr-325	2321	15	dependent	dependent	ADJ
ftr-325	2321	16	upon	upon	SCONJ
ftr-325	2321	17	its	its	PRON
ftr-325	2321	18	key	key	ADJ
ftr-325	2321	19	employees	employee	NOUN
ftr-325	2321	20	,	,	PUNCT
ftr-325	2321	21	unless	unless	SCONJ
ftr-325	2321	22	they	they	PRON
ftr-325	2321	23	enter	enter	VERB
ftr-325	2321	24	into	into	ADP
ftr-325	2321	25	a	a	DET
ftr-325	2321	26	covenant	covenant	NOUN
ftr-325	2321	27	not	not	PART
ftr-325	2321	28	to	to	PART
ftr-325	2321	29	compete	compete	VERB
ftr-325	2321	30	with	with	ADP
ftr-325	2321	31	the	the	DET
ftr-325	2321	32	corporation	corporation	NOUN
ftr-325	2321	33	or	or	CCONJ
ftr-325	2321	34	other	other	ADJ
ftr-325	2321	35	agreement	agreement	NOUN
ftr-325	2321	36	whereby	whereby	SCONJ
ftr-325	2321	37	their	their	PRON
ftr-325	2321	38	personal	personal	ADJ
ftr-325	2321	39	relationships	relationship	NOUN
ftr-325	2321	40	with	with	ADP
ftr-325	2321	41	clients	client	NOUN
ftr-325	2321	42	become	become	VERB
ftr-325	2321	43	property	property	NOUN
ftr-325	2321	44	of	of	ADP
ftr-325	2321	45	the	the	DET
ftr-325	2321	46	corporation‖	corporation‖	NOUN
ftr-325	2321	47	)	)	PUNCT
ftr-325	2321	48	(	(	PUNCT
ftr-325	2321	49	emphasis	emphasis	NOUN
ftr-325	2321	50	added	add	VERB
ftr-325	2321	51	)	)	PUNCT
ftr-325	2321	52	;	;	PUNCT
ftr-325	2321	53	martin	martin	PROPN
ftr-325	2321	54	ice	ice	PROPN
ftr-325	2321	55	cream	cream	PROPN
ftr-325	2321	56	co.	co.	PROPN
ftr-325	2321	57	,	,	PUNCT
ftr-325	2321	58	110	110	NUM
ftr-325	2321	59	t.c	t.c	PROPN
ftr-325	2321	60	.	.	PUNCT
ftr-325	2322	1	at	at	ADP
ftr-325	2322	2	207	207	NUM
ftr-325	2322	3	-	-	SYM
ftr-325	2322	4	08	08	NUM
ftr-325	2322	5	(	(	PUNCT
ftr-325	2322	6	finding	find	VERB
ftr-325	2322	7	that	that	SCONJ
ftr-325	2322	8	―personal	―personal	ADJ
ftr-325	2322	9	relationships	relationship	NOUN
ftr-325	2322	10	...	...	PUNCT
ftr-325	2322	11	are	be	AUX
ftr-325	2322	12	not	not	PART
ftr-325	2322	13	corporate	corporate	ADJ
ftr-325	2322	14	assets	asset	NOUN
ftr-325	2322	15	when	when	SCONJ
ftr-325	2322	16	the	the	DET
ftr-325	2322	17	employee	employee	NOUN
ftr-325	2322	18	has	have	VERB
ftr-325	2322	19	no	no	DET
ftr-325	2322	20	employment	employment	NOUN
ftr-325	2322	21	contract	contract	NOUN
ftr-325	2322	22	[	[	X
ftr-325	2322	23	or	or	CCONJ
ftr-325	2322	24	covenant	covenant	ADJ
ftr-325	2322	25	not	not	PART
ftr-325	2322	26	to	to	PART
ftr-325	2322	27	compete	compete	VERB
ftr-325	2322	28	]	]	PUNCT
ftr-325	2322	29	with	with	ADP
ftr-325	2322	30	the	the	DET
ftr-325	2322	31	corporation‖	corporation‖	NOUN
ftr-325	2322	32	)	)	PUNCT
ftr-325	2322	33	(	(	PUNCT
ftr-325	2322	34	emphasis	emphasis	NOUN
ftr-325	2322	35	added	add	VERB
ftr-325	2322	36	)	)	PUNCT
ftr-325	2322	37	;	;	PUNCT
ftr-325	2322	38	macdonald	macdonald	PROPN
ftr-325	2322	39	v.	v.	ADP
ftr-325	2322	40	comm’r	comm’r	PROPN
ftr-325	2322	41	,	,	PUNCT
ftr-325	2322	42	3	3	NUM
ftr-325	2322	43	t.c	t.c	PROPN
ftr-325	2322	44	.	.	PROPN
ftr-325	2322	45	720	720	NUM
ftr-325	2322	46	,	,	PUNCT
ftr-325	2322	47	727	727	NUM
ftr-325	2322	48	(	(	PUNCT
ftr-325	2322	49	1944	1944	NUM
ftr-325	2322	50	)	)	PUNCT
ftr-325	2322	51	(	(	PUNCT
ftr-325	2322	52	finding	find	VERB
ftr-325	2322	53	―no	―no	NUM
ftr-325	2322	54	authority	authority	NOUN
ftr-325	2322	55	which	which	PRON
ftr-325	2322	56	holds	hold	VERB
ftr-325	2322	57	that	that	SCONJ
ftr-325	2322	58	an	an	DET
ftr-325	2322	59	individual‘s	individual‘s	ADJ
ftr-325	2322	60	personal	personal	ADJ
ftr-325	2322	61	ability	ability	NOUN
ftr-325	2322	62	is	be	AUX
ftr-325	2322	63	part	part	NOUN
ftr-325	2322	64	of	of	ADP
ftr-325	2322	65	the	the	DET
ftr-325	2322	66	assets	asset	NOUN
ftr-325	2322	67	of	of	ADP
ftr-325	2322	68	a	a	DET
ftr-325	2322	69	corporation	corporation	NOUN
ftr-325	2322	70	...	...	PUNCT
ftr-325	2322	71	where	where	SCONJ
ftr-325	2322	72	...	...	PUNCT
ftr-325	2322	73	the	the	DET
ftr-325	2322	74	corporation	corporation	NOUN
ftr-325	2322	75	does	do	AUX
ftr-325	2322	76	not	not	PART
ftr-325	2322	77	have	have	VERB
ftr-325	2322	78	a	a	DET
ftr-325	2322	79	right	right	NOUN
ftr-325	2322	80	by	by	ADP
ftr-325	2322	81	contract	contract	NOUN
ftr-325	2322	82	or	or	CCONJ
ftr-325	2322	83	otherwise	otherwise	ADV
ftr-325	2322	84	to	to	ADP
ftr-325	2322	85	the	the	DET
ftr-325	2322	86	future	future	ADJ
ftr-325	2322	87	services	service	NOUN
ftr-325	2322	88	of	of	ADP
ftr-325	2322	89	that	that	DET
ftr-325	2322	90	individual‖	individual‖	PROPN
ftr-325	2322	91	)	)	PUNCT
ftr-325	2322	92	(	(	PUNCT
ftr-325	2322	93	emphasis	emphasis	NOUN
ftr-325	2322	94	added	add	VERB
ftr-325	2322	95	)	)	PUNCT
ftr-325	2322	96	.	.	PUNCT
ftr-325	2323	1	in	in	ADP
ftr-325	2323	2	determining	determine	VERB
ftr-325	2323	3	whether	whether	SCONJ
ftr-325	2323	4	goodwill	goodwill	NOUN
ftr-325	2323	5	has	have	AUX
ftr-325	2323	6	been	be	AUX
ftr-325	2323	7	transferred	transfer	VERB
ftr-325	2323	8	to	to	ADP
ftr-325	2323	9	a	a	DET
ftr-325	2323	10	professional	professional	ADJ
ftr-325	2323	11	practice	practice	NOUN
ftr-325	2323	12	,	,	PUNCT
ftr-325	2323	13	we	we	PRON
ftr-325	2323	14	are	be	AUX
ftr-325	2323	15	especially	especially	ADV
ftr-325	2323	16	mindful	mindful	ADJ
ftr-325	2323	17	that	that	SCONJ
ftr-325	2323	18	―each	―each	DET
ftr-325	2323	19	case	case	NOUN
ftr-325	2323	20	depends	depend	VERB
ftr-325	2323	21	upon	upon	SCONJ
ftr-325	2323	22	particular	particular	ADJ
ftr-325	2323	23	facts	fact	NOUN
ftr-325	2323	24	.	.	PUNCT
ftr-325	2324	1	and	and	CCONJ
ftr-325	2324	2	in	in	ADP
ftr-325	2324	3	arriving	arrive	VERB
ftr-325	2324	4	at	at	ADP
ftr-325	2324	5	a	a	DET
ftr-325	2324	6	particular	particular	ADJ
ftr-325	2324	7	conclusion	conclusion	NOUN
ftr-325	2324	8	...	...	PUNCT
ftr-325	2324	9	we	we	PRON
ftr-325	2324	10	...	...	PUNCT
ftr-325	2324	11	take	take	VERB
ftr-325	2324	12	into	into	ADP
ftr-325	2324	13	consideration	consideration	NOUN
ftr-325	2324	14	all	all	DET
ftr-325	2324	15	the	the	DET
ftr-325	2324	16	circumstances	circumstance	NOUN
ftr-325	2324	17	...	...	PUNCT
ftr-325	2325	1	[	[	X
ftr-325	2325	2	of	of	ADP
ftr-325	2325	3	]	]	PUNCT
ftr-325	2325	4	the	the	DET
ftr-325	2325	5	case	case	NOUN
ftr-325	2325	6	and	and	CCONJ
ftr-325	2325	7	draw	draw	VERB
ftr-325	2325	8	from	from	ADP
ftr-325	2325	9	them	they	PRON
ftr-325	2325	10	such	such	ADJ
ftr-325	2325	11	legitimate	legitimate	ADJ
ftr-325	2325	12	inferences	inference	NOUN
ftr-325	2325	13	as	as	ADP
ftr-325	2325	14	the	the	DET
ftr-325	2325	15	occasion	occasion	NOUN
ftr-325	2325	16	warrants.‖	warrants.‖	VERB
ftr-325	2325	17	grace	grace	NOUN
ftr-325	2325	18	brothers	brother	NOUN
ftr-325	2325	19	v.	v.	ADP
ftr-325	2325	20	comm’r	comm’r	NOUN
ftr-325	2325	21	,	,	PUNCT
ftr-325	2325	22	173	173	NUM
ftr-325	2325	23	f.2d	f.2d	SYM
ftr-325	2325	24	170	170	NUM
ftr-325	2325	25	,	,	PUNCT
ftr-325	2325	26	176	176	NUM
ftr-325	2325	27	(	(	PUNCT
ftr-325	2325	28	9th	9th	ADJ
ftr-325	2325	29	cir	cir	NOUN
ftr-325	2325	30	.	.	PUNCT
ftr-325	2325	31	1949	1949	NUM
ftr-325	2325	32	)	)	PUNCT
ftr-325	2325	33	.	.	PUNCT
ftr-325	2326	1			X
ftr-325	2327	1	looking	look	VERB
ftr-325	2327	2	at	at	ADP
ftr-325	2327	3	the	the	DET
ftr-325	2327	4	facts	fact	NOUN
ftr-325	2327	5	as	as	SCONJ
ftr-325	2327	6	found	find	VERB
ftr-325	2327	7	by	by	ADP
ftr-325	2327	8	the	the	DET
ftr-325	2327	9	district	district	NOUN
ftr-325	2327	10	court	court	NOUN
ftr-325	2327	11	,	,	PUNCT
ftr-325	2327	12	the	the	DET
ftr-325	2327	13	ninth	ninth	ADJ
ftr-325	2327	14	circuit	circuit	NOUN
ftr-325	2327	15	concluded	conclude	VERB
ftr-325	2327	16	that	that	SCONJ
ftr-325	2327	17	―while	―while	NOUN
ftr-325	2327	18	the	the	DET
ftr-325	2327	19	relationships	relationship	NOUN
ftr-325	2327	20	that	that	PRON
ftr-325	2327	21	dr	dr	PROPN
ftr-325	2327	22	.	.	PROPN
ftr-325	2327	23	howard	howard	PROPN
ftr-325	2327	24	developed	develop	VERB
ftr-325	2327	25	with	with	ADP
ftr-325	2327	26	his	his	PRON
ftr-325	2327	27	patients	patient	NOUN
ftr-325	2327	28	may	may	AUX
ftr-325	2327	29	be	be	AUX
ftr-325	2327	30	accurately	accurately	ADV
ftr-325	2327	31	described	describe	VERB
ftr-325	2327	32	as	as	ADP
ftr-325	2327	33	personal	personal	ADJ
ftr-325	2327	34	,	,	PUNCT
ftr-325	2327	35	the	the	DET
ftr-325	2327	36	economic	economic	ADJ
ftr-325	2327	37	value	value	NOUN
ftr-325	2327	38	of	of	ADP
ftr-325	2327	39	those	those	DET
ftr-325	2327	40	relationships	relationship	NOUN
ftr-325	2327	41	did	do	AUX
ftr-325	2327	42	not	not	PART
ftr-325	2327	43	belong	belong	VERB
ftr-325	2327	44	to	to	ADP
ftr-325	2327	45	him	he	PRON
ftr-325	2327	46	,	,	PUNCT
ftr-325	2327	47	because	because	SCONJ
ftr-325	2327	48	he	he	PRON
ftr-325	2327	49	had	have	AUX
ftr-325	2327	50	conveyed	convey	VERB
ftr-325	2327	51	control	control	NOUN
ftr-325	2327	52	of	of	ADP
ftr-325	2327	53	them	they	PRON
ftr-325	2327	54	to	to	ADP
ftr-325	2327	55	the	the	DET
ftr-325	2327	56	howard	howard	PROPN
ftr-325	2327	57	corporation.‖	corporation.‖	ADP
ftr-325	2327	58	furthermore	furthermore	ADV
ftr-325	2327	59	,	,	PUNCT
ftr-325	2327	60	the	the	DET
ftr-325	2327	61	court	court	NOUN
ftr-325	2327	62	616	616	NUM
ftr-325	2327	63	florida	florida	PROPN
ftr-325	2327	64	tax	tax	PROPN
ftr-325	2327	65	review	review	NOUN
ftr-325	2327	66	[	[	X
ftr-325	2327	67	vol	vol	NOUN
ftr-325	2327	68	.	.	PUNCT
ftr-325	2328	1	13:10	13:10	NUM
ftr-325	2328	2	rejected	reject	VERB
ftr-325	2328	3	the	the	DET
ftr-325	2328	4	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2328	5	argument	argument	NOUN
ftr-325	2328	6	that	that	SCONJ
ftr-325	2328	7	the	the	DET
ftr-325	2328	8	purchase	purchase	NOUN
ftr-325	2328	9	and	and	CCONJ
ftr-325	2328	10	sale	sale	NOUN
ftr-325	2328	11	agreement	agreement	NOUN
ftr-325	2328	12	impliedly	impliedly	ADV
ftr-325	2328	13	terminated	terminate	VERB
ftr-325	2328	14	both	both	DET
ftr-325	2328	15	the	the	DET
ftr-325	2328	16	employment	employment	NOUN
ftr-325	2328	17	contract	contract	NOUN
ftr-325	2328	18	and	and	CCONJ
ftr-325	2328	19	the	the	DET
ftr-325	2328	20	non	non	ADJ
ftr-325	2328	21	-	-	ADJ
ftr-325	2328	22	competition	competition	ADJ
ftr-325	2328	23	agreement	agreement	NOUN
ftr-325	2328	24	,	,	PUNCT
ftr-325	2328	25	thereby	thereby	ADV
ftr-325	2328	26	transferring	transfer	VERB
ftr-325	2328	27	the	the	DET
ftr-325	2328	28	accumulated	accumulate	VERB
ftr-325	2328	29	goodwill	goodwill	NOUN
ftr-325	2328	30	of	of	ADP
ftr-325	2328	31	the	the	DET
ftr-325	2328	32	practice	practice	NOUN
ftr-325	2328	33	back	back	ADV
ftr-325	2328	34	to	to	ADP
ftr-325	2328	35	dr	dr	PROPN
ftr-325	2328	36	.	.	PROPN
ftr-325	2328	37	howard	howard	PROPN
ftr-325	2328	38	,	,	PUNCT
ftr-325	2328	39	the	the	DET
ftr-325	2328	40	court	court	NOUN
ftr-325	2328	41	added	add	VERB
ftr-325	2328	42	that	that	SCONJ
ftr-325	2328	43	even	even	ADV
ftr-325	2328	44	if	if	SCONJ
ftr-325	2328	45	it	it	PRON
ftr-325	2328	46	accepted	accept	VERB
ftr-325	2328	47	that	that	DET
ftr-325	2328	48	argument	argument	NOUN
ftr-325	2328	49	,	,	PUNCT
ftr-325	2328	50	―such	―such	DET
ftr-325	2328	51	a	a	DET
ftr-325	2328	52	release	release	NOUN
ftr-325	2328	53	would	would	AUX
ftr-325	2328	54	constitute	constitute	VERB
ftr-325	2328	55	a	a	DET
ftr-325	2328	56	dividend	dividend	NOUN
ftr-325	2328	57	payment	payment	NOUN
ftr-325	2328	58	,	,	PUNCT
ftr-325	2328	59	the	the	DET
ftr-325	2328	60	value	value	NOUN
ftr-325	2328	61	of	of	ADP
ftr-325	2328	62	which	which	PRON
ftr-325	2328	63	would	would	AUX
ftr-325	2328	64	be	be	AUX
ftr-325	2328	65	equivalent	equivalent	ADJ
ftr-325	2328	66	to	to	ADP
ftr-325	2328	67	the	the	DET
ftr-325	2328	68	price	price	NOUN
ftr-325	2328	69	paid	pay	VERB
ftr-325	2328	70	for	for	ADP
ftr-325	2328	71	the	the	DET
ftr-325	2328	72	goodwill	goodwill	NOUN
ftr-325	2328	73	of	of	ADP
ftr-325	2328	74	the	the	DET
ftr-325	2328	75	dental	dental	ADJ
ftr-325	2328	76	practice.‖	practice.‖	NOUN
ftr-325	2328	77	b.	b.	PROPN
ftr-325	2328	78	has	have	AUX
ftr-325	2328	79	judge	judge	PROPN
ftr-325	2328	80	holmes	holmes	PROPN
ftr-325	2328	81	breathed	breathe	VERB
ftr-325	2328	82	new	new	ADJ
ftr-325	2328	83	vitality	vitality	NOUN
ftr-325	2328	84	into	into	ADP
ftr-325	2328	85	martin	martin	PROPN
ftr-325	2328	86	ice	ice	NOUN
ftr-325	2328	87	cream	cream	NOUN
ftr-325	2328	88	?	?	PUNCT
ftr-325	2329	1	h&m	h&m	PROPN
ftr-325	2329	2	,	,	PUNCT
ftr-325	2329	3	inc	inc	PROPN
ftr-325	2329	4	.	.	PROPN
ftr-325	2330	1	v.	v.	PROPN
ftr-325	2330	2	commissioner	commissioner	PROPN
ftr-325	2330	3	,	,	PUNCT
ftr-325	2330	4	t.c	t.c	PROPN
ftr-325	2330	5	.	.	PROPN
ftr-325	2330	6	memo	memo	NOUN
ftr-325	2330	7	.	.	PUNCT
ftr-325	2331	1	2012290	2012290	NUM
ftr-325	2331	2	(	(	PUNCT
ftr-325	2331	3	10/15/12	10/15/12	PROPN
ftr-325	2331	4	)	)	PUNCT
ftr-325	2331	5	.	.	PUNCT
ftr-325	2332	1	h&m	h&m	PROPN
ftr-325	2332	2	,	,	PUNCT
ftr-325	2332	3	inc	inc	PROPN
ftr-325	2332	4	.	.	PROPN
ftr-325	2332	5	conducted	conduct	VERB
ftr-325	2332	6	a	a	DET
ftr-325	2332	7	small	small	ADJ
ftr-325	2332	8	town	town	NOUN
ftr-325	2332	9	insurance	insurance	NOUN
ftr-325	2332	10	agency	agency	NOUN
ftr-325	2332	11	business	business	NOUN
ftr-325	2332	12	for	for	ADP
ftr-325	2332	13	many	many	ADJ
ftr-325	2332	14	years	year	NOUN
ftr-325	2332	15	.	.	PUNCT
ftr-325	2333	1	in	in	ADP
ftr-325	2333	2	the	the	DET
ftr-325	2333	3	years	year	NOUN
ftr-325	2333	4	before	before	SCONJ
ftr-325	2333	5	it	it	PRON
ftr-325	2333	6	sold	sell	VERB
ftr-325	2333	7	its	its	PRON
ftr-325	2333	8	business	business	NOUN
ftr-325	2333	9	it	it	PRON
ftr-325	2333	10	paid	pay	VERB
ftr-325	2333	11	schmeets	schmeet	NOUN
ftr-325	2333	12	,	,	PUNCT
ftr-325	2333	13	its	its	PRON
ftr-325	2333	14	principal	principal	ADJ
ftr-325	2333	15	employee	employee	NOUN
ftr-325	2333	16	/	/	SYM
ftr-325	2333	17	sole	sole	ADJ
ftr-325	2333	18	shareholder	shareholder	NOUN
ftr-325	2333	19	,	,	PUNCT
ftr-325	2333	20	an	an	DET
ftr-325	2333	21	annual	annual	ADJ
ftr-325	2333	22	salary	salary	NOUN
ftr-325	2333	23	of	of	ADP
ftr-325	2333	24	approximately	approximately	ADV
ftr-325	2333	25	$	$	SYM
ftr-325	2333	26	29,000	29,000	NUM
ftr-325	2333	27	.	.	PUNCT
ftr-325	2334	1	in	in	ADP
ftr-325	2334	2	an	an	DET
ftr-325	2334	3	integrated	integrated	ADJ
ftr-325	2334	4	transaction	transaction	NOUN
ftr-325	2334	5	,	,	PUNCT
ftr-325	2334	6	a	a	DET
ftr-325	2334	7	bank	bank	NOUN
ftr-325	2334	8	bought	buy	VERB
ftr-325	2334	9	h&m	h&m	PROPN
ftr-325	2334	10	,	,	PUNCT
ftr-325	2334	11	inc	inc	PROPN
ftr-325	2334	12	.	.	PROPN
ftr-325	2334	13	‘s	‘s	PROPN
ftr-325	2334	14	insurance	insurance	NOUN
ftr-325	2334	15	business	business	NOUN
ftr-325	2334	16	for	for	ADP
ftr-325	2334	17	$	$	SYM
ftr-325	2334	18	20,000	20,000	NUM
ftr-325	2334	19	and	and	CCONJ
ftr-325	2334	20	entered	enter	VERB
ftr-325	2334	21	into	into	ADP
ftr-325	2334	22	an	an	DET
ftr-325	2334	23	employment	employment	NOUN
ftr-325	2334	24	agreement	agreement	NOUN
ftr-325	2334	25	with	with	ADP
ftr-325	2334	26	schmeets	schmeet	NOUN
ftr-325	2334	27	pursuant	pursuant	ADJ
ftr-325	2334	28	to	to	ADP
ftr-325	2334	29	which	which	PRON
ftr-325	2334	30	he	he	PRON
ftr-325	2334	31	was	be	AUX
ftr-325	2334	32	paid	pay	VERB
ftr-325	2334	33	total	total	ADJ
ftr-325	2334	34	compensation	compensation	NOUN
ftr-325	2334	35	of	of	ADP
ftr-325	2334	36	over	over	ADP
ftr-325	2334	37	$	$	SYM
ftr-325	2334	38	600,000	600,000	NUM
ftr-325	2334	39	over	over	ADP
ftr-325	2334	40	a	a	DET
ftr-325	2334	41	six	six	NUM
ftr-325	2334	42	-	-	PUNCT
ftr-325	2334	43	year	year	NOUN
ftr-325	2334	44	period	period	NOUN
ftr-325	2334	45	for	for	ADP
ftr-325	2334	46	continuing	continue	VERB
ftr-325	2334	47	to	to	PART
ftr-325	2334	48	run	run	VERB
ftr-325	2334	49	the	the	DET
ftr-325	2334	50	insurance	insurance	NOUN
ftr-325	2334	51	business	business	NOUN
ftr-325	2334	52	on	on	ADP
ftr-325	2334	53	behalf	behalf	NOUN
ftr-325	2334	54	of	of	ADP
ftr-325	2334	55	the	the	DET
ftr-325	2334	56	bank	bank	NOUN
ftr-325	2334	57	that	that	PRON
ftr-325	2334	58	purchased	purchase	VERB
ftr-325	2334	59	the	the	DET
ftr-325	2334	60	insurance	insurance	NOUN
ftr-325	2334	61	agency	agency	NOUN
ftr-325	2334	62	.	.	PUNCT
ftr-325	2335	1	schmeets	schmeet	NOUN
ftr-325	2335	2	kept	keep	VERB
ftr-325	2335	3	h&m	h&m	PROPN
ftr-325	2335	4	,	,	PUNCT
ftr-325	2335	5	inc	inc	PROPN
ftr-325	2335	6	.	.	PROPN
ftr-325	2335	7	alive	alive	ADJ
ftr-325	2335	8	and	and	CCONJ
ftr-325	2335	9	converted	convert	VERB
ftr-325	2335	10	its	its	PRON
ftr-325	2335	11	business	business	NOUN
ftr-325	2335	12	to	to	ADP
ftr-325	2335	13	(	(	PUNCT
ftr-325	2335	14	unsuccessfully	unsuccessfully	ADV
ftr-325	2335	15	)	)	PUNCT
ftr-325	2335	16	exploiting	exploit	VERB
ftr-325	2335	17	patents	patent	NOUN
ftr-325	2335	18	developed	develop	VERB
ftr-325	2335	19	by	by	ADP
ftr-325	2335	20	its	its	PRON
ftr-325	2335	21	sole	sole	ADJ
ftr-325	2335	22	shareholder	shareholder	NOUN
ftr-325	2335	23	.	.	PUNCT
ftr-325	2336	1	the	the	DET
ftr-325	2336	2	irs	irs	PROPN
ftr-325	2336	3	asserted	assert	VERB
ftr-325	2336	4	a	a	DET
ftr-325	2336	5	deficiency	deficiency	NOUN
ftr-325	2336	6	against	against	ADP
ftr-325	2336	7	h&m	h&m	PROPN
ftr-325	2336	8	,	,	PUNCT
ftr-325	2336	9	inc	inc	PROPN
ftr-325	2336	10	.	.	PROPN
ftr-325	2336	11	based	base	VERB
ftr-325	2336	12	on	on	ADP
ftr-325	2336	13	the	the	DET
ftr-325	2336	14	―substance	―substance	NOUN
ftr-325	2336	15	over	over	ADP
ftr-325	2336	16	form‖	form‖	PROPN
ftr-325	2336	17	theory	theory	NOUN
ftr-325	2336	18	that	that	SCONJ
ftr-325	2336	19	a	a	DET
ftr-325	2336	20	significant	significant	ADJ
ftr-325	2336	21	portion	portion	NOUN
ftr-325	2336	22	of	of	ADP
ftr-325	2336	23	the	the	DET
ftr-325	2336	24	compensation	compensation	NOUN
ftr-325	2336	25	paid	pay	VERB
ftr-325	2336	26	to	to	PART
ftr-325	2336	27	schmeets	schmeet	NOUN
ftr-325	2336	28	by	by	ADP
ftr-325	2336	29	the	the	DET
ftr-325	2336	30	bank	bank	NOUN
ftr-325	2336	31	under	under	ADP
ftr-325	2336	32	the	the	DET
ftr-325	2336	33	employment	employment	NOUN
ftr-325	2336	34	agreement	agreement	NOUN
ftr-325	2336	35	actually	actually	ADV
ftr-325	2336	36	was	be	AUX
ftr-325	2336	37	a	a	DET
ftr-325	2336	38	payment	payment	NOUN
ftr-325	2336	39	to	to	ADP
ftr-325	2336	40	h&m	h&m	PROPN
ftr-325	2336	41	,	,	PUNCT
ftr-325	2336	42	inc	inc	PROPN
ftr-325	2336	43	.	.	PROPN
ftr-325	2336	44	for	for	ADP
ftr-325	2336	45	the	the	DET
ftr-325	2336	46	sale	sale	NOUN
ftr-325	2336	47	of	of	ADP
ftr-325	2336	48	the	the	DET
ftr-325	2336	49	insurance	insurance	NOUN
ftr-325	2336	50	business	business	NOUN
ftr-325	2336	51	,	,	PUNCT
ftr-325	2336	52	and	and	CCONJ
ftr-325	2336	53	that	that	SCONJ
ftr-325	2336	54	h&m	h&m	PROPN
ftr-325	2336	55	,	,	PUNCT
ftr-325	2336	56	inc	inc	PROPN
ftr-325	2336	57	.	.	PROPN
ftr-325	2336	58	thus	thus	ADV
ftr-325	2336	59	realized	realize	VERB
ftr-325	2336	60	significant	significant	ADJ
ftr-325	2336	61	capital	capital	NOUN
ftr-325	2336	62	gains	gain	NOUN
ftr-325	2336	63	and	and	CCONJ
ftr-325	2336	64	interest	interest	NOUN
ftr-325	2336	65	income	income	NOUN
ftr-325	2336	66	over	over	ADP
ftr-325	2336	67	the	the	DET
ftr-325	2336	68	period	period	NOUN
ftr-325	2336	69	the	the	DET
ftr-325	2336	70	compensation	compensation	NOUN
ftr-325	2336	71	was	be	AUX
ftr-325	2336	72	paid	pay	VERB
ftr-325	2336	73	to	to	PART
ftr-325	2336	74	schmeets	schmeet	NOUN
ftr-325	2336	75	.	.	PUNCT
ftr-325	2337	1	the	the	DET
ftr-325	2337	2	irs‘s	irs‘s	NOUN
ftr-325	2337	3	argued	argue	VERB
ftr-325	2337	4	that	that	SCONJ
ftr-325	2337	5	all	all	PRON
ftr-325	2337	6	of	of	ADP
ftr-325	2337	7	the	the	DET
ftr-325	2337	8	compensation	compensation	NOUN
ftr-325	2337	9	that	that	PRON
ftr-325	2337	10	was	be	AUX
ftr-325	2337	11	fixed	fix	VERB
ftr-325	2337	12	in	in	ADP
ftr-325	2337	13	amount	amount	NOUN
ftr-325	2337	14	actually	actually	ADV
ftr-325	2337	15	was	be	AUX
ftr-325	2337	16	part	part	NOUN
ftr-325	2337	17	of	of	ADP
ftr-325	2337	18	the	the	DET
ftr-325	2337	19	purchase	purchase	NOUN
ftr-325	2337	20	price	price	NOUN
ftr-325	2337	21	and	and	CCONJ
ftr-325	2337	22	that	that	SCONJ
ftr-325	2337	23	only	only	ADV
ftr-325	2337	24	the	the	DET
ftr-325	2337	25	portion	portion	NOUN
ftr-325	2337	26	of	of	ADP
ftr-325	2337	27	the	the	DET
ftr-325	2337	28	compensation	compensation	NOUN
ftr-325	2337	29	that	that	PRON
ftr-325	2337	30	varied	varied	ADJ
ftr-325	2337	31	(	(	PUNCT
ftr-325	2337	32	the	the	DET
ftr-325	2337	33	greater	great	ADJ
ftr-325	2337	34	of	of	ADP
ftr-325	2337	35	$	$	SYM
ftr-325	2337	36	50,000	50,000	NUM
ftr-325	2337	37	or	or	CCONJ
ftr-325	2337	38	45	45	NUM
ftr-325	2337	39	%	%	NOUN
ftr-325	2337	40	of	of	ADP
ftr-325	2337	41	―net	―net	PROPN
ftr-325	2337	42	adjusted	adjust	VERB
ftr-325	2337	43	income‖	income‖	X
ftr-325	2337	44	for	for	ADP
ftr-325	2337	45	the	the	DET
ftr-325	2337	46	year	year	NOUN
ftr-325	2337	47	)	)	PUNCT
ftr-325	2337	48	was	be	AUX
ftr-325	2337	49	actually	actually	ADV
ftr-325	2337	50	compensation	compensation	NOUN
ftr-325	2337	51	.	.	PUNCT
ftr-325	2338	1	the	the	DET
ftr-325	2338	2	tax	tax	NOUN
ftr-325	2338	3	court	court	NOUN
ftr-325	2338	4	(	(	PUNCT
ftr-325	2338	5	judge	judge	NOUN
ftr-325	2338	6	holmes	holme	NOUN
ftr-325	2338	7	)	)	PUNCT
ftr-325	2338	8	rejected	reject	VERB
ftr-325	2338	9	the	the	DET
ftr-325	2338	10	irs‘s	irs‘s	NOUN
ftr-325	2338	11	argument	argument	NOUN
ftr-325	2338	12	completely	completely	ADV
ftr-325	2338	13	.	.	PUNCT
ftr-325	2339	1	applying	apply	VERB
ftr-325	2339	2	martin	martin	PROPN
ftr-325	2339	3	ice	ice	PROPN
ftr-325	2339	4	cream	cream	PROPN
ftr-325	2339	5	co.	co.	PROPN
ftr-325	2340	1	v.	v.	ADP
ftr-325	2340	2	commissioner	commissioner	PROPN
ftr-325	2340	3	,	,	PUNCT
ftr-325	2340	4	110	110	NUM
ftr-325	2340	5	t.c	t.c	PROPN
ftr-325	2340	6	.	.	PROPN
ftr-325	2340	7	189	189	NUM
ftr-325	2340	8	(	(	PUNCT
ftr-325	2340	9	1998	1998	NUM
ftr-325	2340	10	)	)	PUNCT
ftr-325	2340	11	,	,	PUNCT
ftr-325	2340	12	and	and	CCONJ
ftr-325	2340	13	macdonald	macdonald	PROPN
ftr-325	2340	14	v.	v.	PROPN
ftr-325	2340	15	commissioner	commissioner	PROPN
ftr-325	2340	16	,	,	PUNCT
ftr-325	2340	17	3	3	NUM
ftr-325	2340	18	t.c	t.c	PROPN
ftr-325	2340	19	.	.	PROPN
ftr-325	2340	20	720	720	NUM
ftr-325	2340	21	(	(	PUNCT
ftr-325	2340	22	1944	1944	NUM
ftr-325	2340	23	)	)	PUNCT
ftr-325	2340	24	,	,	PUNCT
ftr-325	2340	25	judge	judge	PROPN
ftr-325	2340	26	holmes	holmes	PROPN
ftr-325	2340	27	concluded	conclude	VERB
ftr-325	2340	28	that	that	SCONJ
ftr-325	2340	29	payments	payment	NOUN
ftr-325	2340	30	by	by	ADP
ftr-325	2340	31	a	a	DET
ftr-325	2340	32	purchaser	purchaser	NOUN
ftr-325	2340	33	of	of	ADP
ftr-325	2340	34	a	a	DET
ftr-325	2340	35	corporate	corporate	ADJ
ftr-325	2340	36	business	business	NOUN
ftr-325	2340	37	to	to	ADP
ftr-325	2340	38	a	a	DET
ftr-325	2340	39	controlling	control	VERB
ftr-325	2340	40	shareholder	shareholder	NOUN
ftr-325	2340	41	for	for	ADP
ftr-325	2340	42	that	that	DET
ftr-325	2340	43	shareholder‘s	shareholder‘s	ADJ
ftr-325	2340	44	customer	customer	NOUN
ftr-325	2340	45	relationships	relationship	NOUN
ftr-325	2340	46	were	be	AUX
ftr-325	2340	47	not	not	PART
ftr-325	2340	48	taxable	taxable	ADJ
ftr-325	2340	49	to	to	ADP
ftr-325	2340	50	the	the	DET
ftr-325	2340	51	corporation	corporation	NOUN
ftr-325	2340	52	―where	―where	ADV
ftr-325	2340	53	the	the	DET
ftr-325	2340	54	business	business	NOUN
ftr-325	2340	55	of	of	ADP
ftr-325	2340	56	a	a	DET
ftr-325	2340	57	corporation	corporation	NOUN
ftr-325	2340	58	depends	depend	VERB
ftr-325	2340	59	on	on	ADP
ftr-325	2340	60	the	the	DET
ftr-325	2340	61	personal	personal	ADJ
ftr-325	2340	62	relationships	relationship	NOUN
ftr-325	2340	63	of	of	ADP
ftr-325	2340	64	a	a	DET
ftr-325	2340	65	key	key	ADJ
ftr-325	2340	66	individual	individual	NOUN
ftr-325	2340	67	[	[	X
ftr-325	2340	68	i.e.	i.e.	X
ftr-325	2340	69	,	,	PUNCT
ftr-325	2340	70	the	the	DET
ftr-325	2340	71	controlling	control	VERB
ftr-325	2340	72	shareholder	shareholder	NOUN
ftr-325	2340	73	]	]	X
ftr-325	2340	74	,	,	PUNCT
ftr-325	2340	75	unless	unless	SCONJ
ftr-325	2340	76	he	he	PRON
ftr-325	2340	77	transfers	transfer	VERB
ftr-325	2340	78	his	his	PRON
ftr-325	2340	79	goodwill	goodwill	NOUN
ftr-325	2340	80	to	to	ADP
ftr-325	2340	81	the	the	DET
ftr-325	2340	82	corporation	corporation	NOUN
ftr-325	2340	83	by	by	ADP
ftr-325	2340	84	entering	enter	VERB
ftr-325	2340	85	into	into	ADP
ftr-325	2340	86	a	a	DET
ftr-325	2340	87	covenant	covenant	NOUN
ftr-325	2340	88	not	not	PART
ftr-325	2340	89	to	to	PART
ftr-325	2340	90	compete	compete	VERB
ftr-325	2340	91	or	or	CCONJ
ftr-325	2340	92	other	other	ADJ
ftr-325	2340	93	agreement	agreement	NOUN
ftr-325	2340	94	so	so	SCONJ
ftr-325	2340	95	that	that	SCONJ
ftr-325	2340	96	his	his	PRON
ftr-325	2340	97	relationships	relationship	NOUN
ftr-325	2340	98	become	become	VERB
ftr-325	2340	99	property	property	NOUN
ftr-325	2340	100	of	of	ADP
ftr-325	2340	101	the	the	DET
ftr-325	2340	102	corporation.‖	corporation.‖	ADJ
ftr-325	2340	103	judge	judge	PROPN
ftr-325	2340	104	holmes	holmes	PROPN
ftr-325	2340	105	found	find	VERB
ftr-325	2340	106	the	the	DET
ftr-325	2340	107	instant	instant	ADJ
ftr-325	2340	108	case	case	NOUN
ftr-325	2340	109	to	to	PART
ftr-325	2340	110	be	be	AUX
ftr-325	2340	111	like	like	ADP
ftr-325	2340	112	macdonald	macdonald	PROPN
ftr-325	2340	113	and	and	CCONJ
ftr-325	2340	114	martin	martin	PROPN
ftr-325	2340	115	ice	ice	PROPN
ftr-325	2340	116	cream	cream	PROPN
ftr-325	2340	117	co.	co.	PROPN
ftr-325	2341	1	the	the	DET
ftr-325	2341	2	insurance	insurance	NOUN
ftr-325	2341	3	business	business	NOUN
ftr-325	2341	4	was	be	AUX
ftr-325	2341	5	―‗extremely	―‗extremely	ADV
ftr-325	2341	6	personal	personal	ADJ
ftr-325	2341	7	,	,	PUNCT
ftr-325	2341	8	‘	'	PUNCT
ftr-325	2341	9	and	and	CCONJ
ftr-325	2341	10	the	the	DET
ftr-325	2341	11	development	development	NOUN
ftr-325	2341	12	of	of	ADP
ftr-325	2341	13	[	[	X
ftr-325	2341	14	the	the	X
ftr-325	2341	15	]	]	X
ftr-325	2341	16	business	business	NOUN
ftr-325	2341	17	before	before	SCONJ
ftr-325	2341	18	the	the	DET
ftr-325	2341	19	sale	sale	NOUN
ftr-325	2341	20	was	be	AUX
ftr-325	2341	21	due	due	ADJ
ftr-325	2341	22	to	to	PART
ftr-325	2341	23	schmeets‘s	schmeets‘s	VERB
ftr-325	2341	24	ability	ability	NOUN
ftr-325	2341	25	to	to	PART
ftr-325	2341	26	form	form	VERB
ftr-325	2341	27	relationships	relationship	NOUN
ftr-325	2341	28	with	with	ADP
ftr-325	2341	29	customers	customer	NOUN
ftr-325	2341	30	and	and	CCONJ
ftr-325	2341	31	keep	keep	VERB
ftr-325	2341	32	big	big	ADJ
ftr-325	2341	33	insurance	insurance	NOUN
ftr-325	2341	34	companies	company	NOUN
ftr-325	2341	35	interested	interested	ADJ
ftr-325	2341	36	in	in	ADP
ftr-325	2341	37	a	a	DET
ftr-325	2341	38	small	small	ADJ
ftr-325	2341	39	insurance	insurance	NOUN
ftr-325	2341	40	market.‖	market.‖	NOUN
ftr-325	2341	41	2013	2013	NUM
ftr-325	2341	42	]	]	PUNCT
ftr-325	2341	43	recent	recent	ADJ
ftr-325	2341	44	developments	development	NOUN
ftr-325	2341	45	in	in	ADP
ftr-325	2341	46	federal	federal	ADJ
ftr-325	2341	47	income	income	NOUN
ftr-325	2341	48	taxation	taxation	NOUN
ftr-325	2341	49	617	617	NUM
ftr-325	2341	50	furthermore	furthermore	ADV
ftr-325	2341	51	,	,	PUNCT
ftr-325	2341	52	the	the	DET
ftr-325	2341	53	compensation	compensation	NOUN
ftr-325	2341	54	paid	pay	VERB
ftr-325	2341	55	to	to	ADP
ftr-325	2341	56	schmeets	schmeet	NOUN
ftr-325	2341	57	was	be	AUX
ftr-325	2341	58	reasonable	reasonable	ADJ
ftr-325	2341	59	,	,	PUNCT
ftr-325	2341	60	and	and	CCONJ
ftr-325	2341	61	there	there	PRON
ftr-325	2341	62	were	be	VERB
ftr-325	2341	63	no	no	DET
ftr-325	2341	64	other	other	ADJ
ftr-325	2341	65	intangibles	intangible	NOUN
ftr-325	2341	66	to	to	PART
ftr-325	2341	67	be	be	AUX
ftr-325	2341	68	accounted	account	VERB
ftr-325	2341	69	for	for	ADP
ftr-325	2341	70	in	in	ADP
ftr-325	2341	71	the	the	DET
ftr-325	2341	72	purchase	purchase	NOUN
ftr-325	2341	73	price	price	NOUN
ftr-325	2341	74	.	.	PUNCT
ftr-325	2341	75			PUNCT
ftr-325	2342	1	the	the	DET
ftr-325	2342	2	irs	irs	PROPN
ftr-325	2342	3	won	win	VERB
ftr-325	2342	4	on	on	ADP
ftr-325	2342	5	a	a	DET
ftr-325	2342	6	whole	whole	ADJ
ftr-325	2342	7	raft	raft	NOUN
ftr-325	2342	8	of	of	ADP
ftr-325	2342	9	run	run	ADJ
ftr-325	2342	10	-	-	PUNCT
ftr-325	2342	11	ofthe	ofthe	NOUN
ftr-325	2342	12	-	-	PUNCT
ftr-325	2342	13	mill	mill	NOUN
ftr-325	2342	14	other	other	ADJ
ftr-325	2342	15	issues	issue	NOUN
ftr-325	2342	16	,	,	PUNCT
ftr-325	2342	17	typically	typically	ADV
ftr-325	2342	18	found	find	VERB
ftr-325	2342	19	in	in	ADP
ftr-325	2342	20	closely	closely	ADV
ftr-325	2342	21	held	hold	VERB
ftr-325	2342	22	corporations	corporation	NOUN
ftr-325	2342	23	,	,	PUNCT
ftr-325	2342	24	none	none	NOUN
ftr-325	2342	25	of	of	ADP
ftr-325	2342	26	which	which	PRON
ftr-325	2342	27	are	be	AUX
ftr-325	2342	28	particularly	particularly	ADV
ftr-325	2342	29	interesting	interesting	ADJ
ftr-325	2342	30	.	.	PUNCT
ftr-325	2343	1	f.	f.	PROPN
ftr-325	2343	2	corporate	corporate	ADJ
ftr-325	2343	3	divisions	division	NOUN
ftr-325	2343	4	there	there	PRON
ftr-325	2343	5	were	be	VERB
ftr-325	2343	6	no	no	DET
ftr-325	2343	7	significant	significant	ADJ
ftr-325	2343	8	developments	development	NOUN
ftr-325	2343	9	regarding	regard	VERB
ftr-325	2343	10	this	this	DET
ftr-325	2343	11	topic	topic	NOUN
ftr-325	2343	12	during	during	ADP
ftr-325	2343	13	2012	2012	NUM
ftr-325	2343	14	.	.	PUNCT
ftr-325	2344	1	g.	g.	PROPN
ftr-325	2344	2	affiliated	affiliate	VERB
ftr-325	2344	3	corporations	corporation	NOUN
ftr-325	2344	4	and	and	CCONJ
ftr-325	2344	5	consolidated	consolidated	ADJ
ftr-325	2344	6	returns	return	NOUN
ftr-325	2344	7	1	1	NUM
ftr-325	2344	8	.	.	PUNCT
ftr-325	2345	1	the	the	DET
ftr-325	2345	2	ela	ela	PROPN
ftr-325	2345	3	was	be	AUX
ftr-325	2345	4	triggered	trigger	VERB
ftr-325	2345	5	in	in	ADP
ftr-325	2345	6	a	a	DET
ftr-325	2345	7	closed	closed	ADJ
ftr-325	2345	8	year	year	NOUN
ftr-325	2345	9	.	.	PUNCT
ftr-325	2346	1	lpciminelli	lpciminelli	NOUN
ftr-325	2346	2	interests	interest	NOUN
ftr-325	2346	3	,	,	PUNCT
ftr-325	2346	4	inc	inc	PROPN
ftr-325	2346	5	.	.	PROPN
ftr-325	2347	1	v.	v.	PROPN
ftr-325	2347	2	united	united	PROPN
ftr-325	2347	3	states	states	PROPN
ftr-325	2347	4	,	,	PUNCT
ftr-325	2348	1	110	110	NUM
ftr-325	2348	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2348	3	2012	2012	NUM
ftr-325	2348	4	-	-	SYM
ftr-325	2348	5	6631	6631	NUM
ftr-325	2348	6	(	(	PUNCT
ftr-325	2348	7	w.d.n.y	w.d.n.y	PROPN
ftr-325	2348	8	.	.	PUNCT
ftr-325	2348	9	11/13/12	11/13/12	NUM
ftr-325	2348	10	)	)	PUNCT
ftr-325	2348	11	.	.	PUNCT
ftr-325	2349	1	the	the	DET
ftr-325	2349	2	irs	irs	PROPN
ftr-325	2349	3	asserted	assert	VERB
ftr-325	2349	4	a	a	DET
ftr-325	2349	5	deficiency	deficiency	NOUN
ftr-325	2349	6	against	against	ADP
ftr-325	2349	7	the	the	DET
ftr-325	2349	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2349	9	consolidated	consolidated	ADJ
ftr-325	2349	10	group	group	NOUN
ftr-325	2349	11	on	on	ADP
ftr-325	2349	12	the	the	DET
ftr-325	2349	13	grounds	ground	NOUN
ftr-325	2349	14	that	that	SCONJ
ftr-325	2349	15	an	an	DET
ftr-325	2349	16	inactive	inactive	ADJ
ftr-325	2349	17	subsidiary	subsidiary	NOUN
ftr-325	2349	18	realized	realize	VERB
ftr-325	2349	19	cod	cod	NOUN
ftr-325	2349	20	income	income	NOUN
ftr-325	2349	21	in	in	ADP
ftr-325	2349	22	2004	2004	NUM
ftr-325	2349	23	.	.	PUNCT
ftr-325	2350	1	the	the	DET
ftr-325	2350	2	taxpayer	taxpayer	NOUN
ftr-325	2350	3	paid	pay	VERB
ftr-325	2350	4	the	the	DET
ftr-325	2350	5	deficiency	deficiency	NOUN
ftr-325	2350	6	and	and	CCONJ
ftr-325	2350	7	sought	seek	VERB
ftr-325	2350	8	a	a	DET
ftr-325	2350	9	refund	refund	NOUN
ftr-325	2350	10	.	.	PUNCT
ftr-325	2351	1	in	in	ADP
ftr-325	2351	2	the	the	DET
ftr-325	2351	3	refund	refund	NOUN
ftr-325	2351	4	proceedings	proceeding	NOUN
ftr-325	2351	5	,	,	PUNCT
ftr-325	2351	6	the	the	DET
ftr-325	2351	7	government	government	NOUN
ftr-325	2351	8	conceded	concede	VERB
ftr-325	2351	9	that	that	SCONJ
ftr-325	2351	10	cod	cod	NOUN
ftr-325	2351	11	issue	issue	NOUN
ftr-325	2351	12	but	but	CCONJ
ftr-325	2351	13	asserted	assert	VERB
ftr-325	2351	14	that	that	SCONJ
ftr-325	2351	15	pursuant	pursuant	NOUN
ftr-325	2351	16	to	to	ADP
ftr-325	2351	17	reg	reg	NOUN
ftr-325	2351	18	.	.	PUNCT
ftr-325	2352	1	§	§	PROPN
ftr-325	2352	2	1.1504	1.1504	NUM
ftr-325	2352	3	-	-	SYM
ftr-325	2352	4	19	19	NUM
ftr-325	2352	5	,	,	PUNCT
ftr-325	2352	6	the	the	DET
ftr-325	2352	7	taxpayer	taxpayer	NOUN
ftr-325	2352	8	recognized	recognize	VERB
ftr-325	2352	9	gain	gain	NOUN
ftr-325	2352	10	from	from	ADP
ftr-325	2352	11	the	the	DET
ftr-325	2352	12	subsidiary‘s	subsidiary‘s	ADJ
ftr-325	2352	13	excess	excess	ADJ
ftr-325	2352	14	loss	loss	NOUN
ftr-325	2352	15	account	account	NOUN
ftr-325	2352	16	(	(	PUNCT
ftr-325	2352	17	ela	ela	PROPN
ftr-325	2352	18	)	)	PUNCT
ftr-325	2352	19	upon	upon	SCONJ
ftr-325	2352	20	the	the	DET
ftr-325	2352	21	worthlessness	worthlessness	NOUN
ftr-325	2352	22	of	of	ADP
ftr-325	2352	23	the	the	DET
ftr-325	2352	24	subsidiary‘s	subsidiary‘s	ADJ
ftr-325	2352	25	stock	stock	NOUN
ftr-325	2352	26	in	in	ADP
ftr-325	2352	27	2004	2004	NUM
ftr-325	2352	28	.	.	PUNCT
ftr-325	2353	1	the	the	DET
ftr-325	2353	2	taxpayer	taxpayer	NOUN
ftr-325	2353	3	proved	prove	VERB
ftr-325	2353	4	that	that	SCONJ
ftr-325	2353	5	between	between	ADP
ftr-325	2353	6	1999	1999	NUM
ftr-325	2353	7	and	and	CCONJ
ftr-325	2353	8	the	the	DET
ftr-325	2353	9	end	end	NOUN
ftr-325	2353	10	of	of	ADP
ftr-325	2353	11	2003	2003	NUM
ftr-325	2353	12	,	,	PUNCT
ftr-325	2353	13	the	the	DET
ftr-325	2353	14	subsidiary‘s	subsidiary‘s	ADJ
ftr-325	2353	15	assets	asset	NOUN
ftr-325	2353	16	declined	decline	VERB
ftr-325	2353	17	from	from	ADP
ftr-325	2353	18	more	more	ADJ
ftr-325	2353	19	than	than	ADP
ftr-325	2353	20	$	$	SYM
ftr-325	2353	21	8.2	8.2	NUM
ftr-325	2353	22	million	million	NUM
ftr-325	2353	23	to	to	PART
ftr-325	2353	24	$	$	SYM
ftr-325	2353	25	4,128	4,128	NUM
ftr-325	2353	26	,	,	PUNCT
ftr-325	2353	27	and	and	CCONJ
ftr-325	2353	28	that	that	SCONJ
ftr-325	2353	29	under	under	ADP
ftr-325	2353	30	the	the	DET
ftr-325	2353	31	pre-2008	pre-2008	NOUN
ftr-325	2353	32	version	version	NOUN
ftr-325	2353	33	of	of	ADP
ftr-325	2353	34	reg	reg	NOUN
ftr-325	2353	35	.	.	PUNCT
ftr-325	2354	1	§	§	PROPN
ftr-325	2354	2	1.1504	1.1504	NUM
ftr-325	2354	3	-	-	SYM
ftr-325	2354	4	19	19	NUM
ftr-325	2354	5	,	,	PUNCT
ftr-325	2354	6	the	the	DET
ftr-325	2354	7	subsidiary‘s	subsidiary‘s	ADJ
ftr-325	2354	8	stock	stock	NOUN
ftr-325	2354	9	was	be	AUX
ftr-325	2354	10	worthless	worthless	ADJ
ftr-325	2354	11	by	by	ADP
ftr-325	2354	12	the	the	DET
ftr-325	2354	13	end	end	NOUN
ftr-325	2354	14	of	of	ADP
ftr-325	2354	15	2003	2003	NUM
ftr-325	2354	16	—	—	PUNCT
ftr-325	2354	17	a	a	DET
ftr-325	2354	18	year	year	NOUN
ftr-325	2354	19	beyond	beyond	ADP
ftr-325	2354	20	the	the	DET
ftr-325	2354	21	statute	statute	NOUN
ftr-325	2354	22	of	of	ADP
ftr-325	2354	23	limitations	limitation	NOUN
ftr-325	2354	24	—	—	PUNCT
ftr-325	2354	25	because	because	SCONJ
ftr-325	2354	26	the	the	DET
ftr-325	2354	27	subsidiary	subsidiary	NOUN
ftr-325	2354	28	had	have	AUX
ftr-325	2354	29	disposed	dispose	VERB
ftr-325	2354	30	of	of	ADP
ftr-325	2354	31	substantially	substantially	ADV
ftr-325	2354	32	all	all	PRON
ftr-325	2354	33	of	of	ADP
ftr-325	2354	34	its	its	PRON
ftr-325	2354	35	assets	asset	NOUN
ftr-325	2354	36	.	.	PUNCT
ftr-325	2355	1	accordingly	accordingly	ADV
ftr-325	2355	2	,	,	PUNCT
ftr-325	2355	3	the	the	DET
ftr-325	2355	4	court	court	NOUN
ftr-325	2355	5	held	hold	VERB
ftr-325	2355	6	that	that	SCONJ
ftr-325	2355	7	the	the	DET
ftr-325	2355	8	income	income	NOUN
ftr-325	2355	9	was	be	AUX
ftr-325	2355	10	not	not	PART
ftr-325	2355	11	realized	realize	VERB
ftr-325	2355	12	in	in	ADP
ftr-325	2355	13	2004	2004	NUM
ftr-325	2355	14	.	.	PUNCT
ftr-325	2356	1	the	the	DET
ftr-325	2356	2	government	government	NOUN
ftr-325	2356	3	further	far	ADV
ftr-325	2356	4	asserted	assert	VERB
ftr-325	2356	5	that	that	SCONJ
ftr-325	2356	6	even	even	ADV
ftr-325	2356	7	if	if	SCONJ
ftr-325	2356	8	the	the	DET
ftr-325	2356	9	subsidiary	subsidiary	NOUN
ftr-325	2356	10	had	have	AUX
ftr-325	2356	11	disposed	dispose	VERB
ftr-325	2356	12	of	of	ADP
ftr-325	2356	13	substantially	substantially	ADV
ftr-325	2356	14	all	all	PRON
ftr-325	2356	15	of	of	ADP
ftr-325	2356	16	its	its	PRON
ftr-325	2356	17	assets	asset	NOUN
ftr-325	2356	18	prior	prior	ADV
ftr-325	2356	19	to	to	ADP
ftr-325	2356	20	2004	2004	NUM
ftr-325	2356	21	,	,	PUNCT
ftr-325	2356	22	the	the	DET
ftr-325	2356	23	ela	ela	PROPN
ftr-325	2356	24	was	be	AUX
ftr-325	2356	25	properly	properly	ADV
ftr-325	2356	26	included	include	VERB
ftr-325	2356	27	in	in	ADP
ftr-325	2356	28	2004	2004	NUM
ftr-325	2356	29	under	under	ADP
ftr-325	2356	30	the	the	DET
ftr-325	2356	31	―anti	―anti	ADJ
ftr-325	2356	32	-	-	NOUN
ftr-325	2356	33	avoidance	avoidance	ADJ
ftr-325	2356	34	rule‖	rule‖	PROPN
ftr-325	2356	35	of	of	ADP
ftr-325	2356	36	reg	reg	NOUN
ftr-325	2356	37	.	.	PUNCT
ftr-325	2357	1	§	§	PROPN
ftr-325	2357	2	1.1502	1.1502	NUM
ftr-325	2357	3	-	-	PUNCT
ftr-325	2357	4	19(e	19(e	NUM
ftr-325	2357	5	)	)	PUNCT
ftr-325	2357	6	,	,	PUNCT
ftr-325	2357	7	which	which	PRON
ftr-325	2357	8	provides	provide	VERB
ftr-325	2357	9	:	:	PUNCT
ftr-325	2357	10	―if	―if	NOUN
ftr-325	2357	11	any	any	DET
ftr-325	2357	12	person	person	NOUN
ftr-325	2357	13	acts	act	VERB
ftr-325	2357	14	with	with	ADP
ftr-325	2357	15	a	a	DET
ftr-325	2357	16	principal	principal	ADJ
ftr-325	2357	17	purpose	purpose	NOUN
ftr-325	2357	18	contrary	contrary	ADJ
ftr-325	2357	19	to	to	ADP
ftr-325	2357	20	the	the	DET
ftr-325	2357	21	purposes	purpose	NOUN
ftr-325	2357	22	of	of	ADP
ftr-325	2357	23	this	this	DET
ftr-325	2357	24	section	section	NOUN
ftr-325	2357	25	,	,	PUNCT
ftr-325	2357	26	to	to	PART
ftr-325	2357	27	avoid	avoid	VERB
ftr-325	2357	28	the	the	DET
ftr-325	2357	29	effect	effect	NOUN
ftr-325	2357	30	of	of	ADP
ftr-325	2357	31	the	the	DET
ftr-325	2357	32	rules	rule	NOUN
ftr-325	2357	33	of	of	ADP
ftr-325	2357	34	this	this	DET
ftr-325	2357	35	section	section	NOUN
ftr-325	2357	36	or	or	CCONJ
ftr-325	2357	37	apply	apply	VERB
ftr-325	2357	38	the	the	DET
ftr-325	2357	39	rules	rule	NOUN
ftr-325	2357	40	of	of	ADP
ftr-325	2357	41	this	this	DET
ftr-325	2357	42	section	section	NOUN
ftr-325	2357	43	to	to	PART
ftr-325	2357	44	avoid	avoid	VERB
ftr-325	2357	45	the	the	DET
ftr-325	2357	46	effect	effect	NOUN
ftr-325	2357	47	of	of	ADP
ftr-325	2357	48	any	any	DET
ftr-325	2357	49	other	other	ADJ
ftr-325	2357	50	provision	provision	NOUN
ftr-325	2357	51	of	of	ADP
ftr-325	2357	52	the	the	DET
ftr-325	2357	53	consolidated	consolidated	ADJ
ftr-325	2357	54	return	return	NOUN
ftr-325	2357	55	regulations	regulation	NOUN
ftr-325	2357	56	,	,	PUNCT
ftr-325	2357	57	adjustments	adjustment	NOUN
ftr-325	2357	58	must	must	AUX
ftr-325	2357	59	be	be	AUX
ftr-325	2357	60	made	make	VERB
ftr-325	2357	61	as	as	ADP
ftr-325	2357	62	necessary	necessary	ADJ
ftr-325	2357	63	to	to	PART
ftr-325	2357	64	carry	carry	VERB
ftr-325	2357	65	out	out	ADP
ftr-325	2357	66	the	the	DET
ftr-325	2357	67	purposes	purpose	NOUN
ftr-325	2357	68	of	of	ADP
ftr-325	2357	69	this	this	DET
ftr-325	2357	70	section.‖	section.‖	NOUN
ftr-325	2357	71	the	the	DET
ftr-325	2357	72	government‘s	government‘s	NOUN
ftr-325	2357	73	theory	theory	NOUN
ftr-325	2357	74	was	be	AUX
ftr-325	2357	75	based	base	VERB
ftr-325	2357	76	on	on	ADP
ftr-325	2357	77	the	the	DET
ftr-325	2357	78	argument	argument	NOUN
ftr-325	2357	79	that	that	SCONJ
ftr-325	2357	80	the	the	DET
ftr-325	2357	81	taxpayer	taxpayer	NOUN
ftr-325	2357	82	―acted	―acte	VERB
ftr-325	2357	83	with	with	ADP
ftr-325	2357	84	the	the	DET
ftr-325	2357	85	purpose	purpose	NOUN
ftr-325	2357	86	of	of	ADP
ftr-325	2357	87	avoiding	avoid	VERB
ftr-325	2357	88	the	the	DET
ftr-325	2357	89	regulations	regulation	NOUN
ftr-325	2357	90	by	by	ADP
ftr-325	2357	91	not	not	PART
ftr-325	2357	92	reporting	report	VERB
ftr-325	2357	93	[	[	X
ftr-325	2357	94	the	the	DET
ftr-325	2357	95	subsidiary	subsidiary	NOUN
ftr-325	2357	96	]	]	PUNCT
ftr-325	2357	97	as	as	ADP
ftr-325	2357	98	an	an	DET
ftr-325	2357	99	inactive	inactive	ADJ
ftr-325	2357	100	subsidiary	subsidiary	NOUN
ftr-325	2357	101	prior	prior	ADV
ftr-325	2357	102	filing	file	VERB
ftr-325	2357	103	its	its	PRON
ftr-325	2357	104	consolidated	consolidated	ADJ
ftr-325	2357	105	return	return	NOUN
ftr-325	2357	106	for	for	ADP
ftr-325	2357	107	tax	tax	NOUN
ftr-325	2357	108	year	year	NOUN
ftr-325	2357	109	2004	2004	NUM
ftr-325	2357	110	,	,	PUNCT
ftr-325	2357	111	and	and	CCONJ
ftr-325	2357	112	by	by	ADP
ftr-325	2357	113	failing	fail	VERB
ftr-325	2357	114	to	to	PART
ftr-325	2357	115	file	file	VERB
ftr-325	2357	116	an	an	DET
ftr-325	2357	117	amended	amend	VERB
ftr-325	2357	118	return	return	NOUN
ftr-325	2357	119	for	for	ADP
ftr-325	2357	120	the	the	DET
ftr-325	2357	121	year	year	NOUN
ftr-325	2357	122	(	(	PUNCT
ftr-325	2357	123	or	or	CCONJ
ftr-325	2357	124	years	year	NOUN
ftr-325	2357	125	)	)	PUNCT
ftr-325	2357	126	during	during	ADP
ftr-325	2357	127	which	which	PRON
ftr-325	2357	128	the	the	DET
ftr-325	2357	129	income	income	NOUN
ftr-325	2357	130	from	from	ADP
ftr-325	2357	131	[	[	X
ftr-325	2357	132	the	the	DET
ftr-325	2357	133	subsidiary‘s	subsidiary‘s	NOUN
ftr-325	2357	134	]	]	X
ftr-325	2357	135	ela	ela	PROPN
ftr-325	2357	136	was	be	AUX
ftr-325	2357	137	actually	actually	ADV
ftr-325	2357	138	realized.‖	realized.‖	VERB
ftr-325	2357	139	the	the	DET
ftr-325	2357	140	court	court	NOUN
ftr-325	2357	141	rejected	reject	VERB
ftr-325	2357	142	this	this	DET
ftr-325	2357	143	argument	argument	NOUN
ftr-325	2357	144	for	for	ADP
ftr-325	2357	145	two	two	NUM
ftr-325	2357	146	reasons	reason	NOUN
ftr-325	2357	147	.	.	PUNCT
ftr-325	2358	1	first	first	ADV
ftr-325	2358	2	,	,	PUNCT
ftr-325	2358	3	the	the	DET
ftr-325	2358	4	taxpayer	taxpayer	NOUN
ftr-325	2358	5	had	have	AUX
ftr-325	2358	6	fully	fully	ADV
ftr-325	2358	7	disclosed	disclose	VERB
ftr-325	2358	8	the	the	DET
ftr-325	2358	9	facts	fact	NOUN
ftr-325	2358	10	to	to	ADP
ftr-325	2358	11	the	the	DET
ftr-325	2358	12	irs	irs	PROPN
ftr-325	2358	13	during	during	ADP
ftr-325	2358	14	the	the	DET
ftr-325	2358	15	audit	audit	NOUN
ftr-325	2358	16	and	and	CCONJ
ftr-325	2358	17	had	have	AUX
ftr-325	2358	18	offered	offer	VERB
ftr-325	2358	19	to	to	PART
ftr-325	2358	20	extend	extend	VERB
ftr-325	2358	21	the	the	DET
ftr-325	2358	22	statute	statute	NOUN
ftr-325	2358	23	of	of	ADP
ftr-325	2358	24	limitations	limitation	NOUN
ftr-325	2358	25	for	for	ADP
ftr-325	2358	26	20012003	20012003	NUM
ftr-325	2358	27	on	on	ADP
ftr-325	2358	28	the	the	DET
ftr-325	2358	29	issue	issue	NOUN
ftr-325	2358	30	,	,	PUNCT
ftr-325	2358	31	and	and	CCONJ
ftr-325	2358	32	while	while	SCONJ
ftr-325	2358	33	the	the	DET
ftr-325	2358	34	limitations	limitation	NOUN
ftr-325	2358	35	periods	period	VERB
ftr-325	2358	36	from	from	ADP
ftr-325	2358	37	2001–2003	2001–2003	NUM
ftr-325	2358	38	were	be	AUX
ftr-325	2358	39	open	open	ADJ
ftr-325	2358	40	,	,	PUNCT
ftr-325	2358	41	the	the	DET
ftr-325	2358	42	irs	irs	PROPN
ftr-325	2358	43	examined	examine	VERB
ftr-325	2358	44	the	the	DET
ftr-325	2358	45	matter	matter	NOUN
ftr-325	2358	46	and	and	CCONJ
ftr-325	2358	47	chose	choose	VERB
ftr-325	2358	48	not	not	PART
ftr-325	2358	49	to	to	PART
ftr-325	2358	50	assess	assess	VERB
ftr-325	2358	51	tax	tax	NOUN
ftr-325	2358	52	based	base	VERB
ftr-325	2358	53	on	on	ADP
ftr-325	2358	54	any	any	DET
ftr-325	2358	55	618	618	NUM
ftr-325	2358	56	florida	florida	PROPN
ftr-325	2358	57	tax	tax	NOUN
ftr-325	2358	58	review	review	NOUN
ftr-325	2359	1	[	[	X
ftr-325	2359	2	vol	vol	NOUN
ftr-325	2359	3	.	.	PUNCT
ftr-325	2359	4	13:10	13:10	NUM
ftr-325	2359	5	realized	realize	VERB
ftr-325	2359	6	ela	ela	PROPN
ftr-325	2359	7	income	income	NOUN
ftr-325	2359	8	.	.	PUNCT
ftr-325	2360	1	second	second	ADJ
ftr-325	2360	2	,	,	PUNCT
ftr-325	2360	3	there	there	PRON
ftr-325	2360	4	is	be	VERB
ftr-325	2360	5	no	no	DET
ftr-325	2360	6	obligation	obligation	NOUN
ftr-325	2360	7	to	to	PART
ftr-325	2360	8	file	file	VERB
ftr-325	2360	9	an	an	DET
ftr-325	2360	10	amended	amend	VERB
ftr-325	2360	11	return	return	NOUN
ftr-325	2360	12	.	.	PUNCT
ftr-325	2361	1	h.	h.	PROPN
ftr-325	2361	2	miscellaneous	miscellaneous	ADJ
ftr-325	2361	3	corporate	corporate	ADJ
ftr-325	2361	4	issues	issue	NOUN
ftr-325	2361	5	1	1	NUM
ftr-325	2361	6	.	.	PUNCT
ftr-325	2361	7	have	have	AUX
ftr-325	2361	8	you	you	PRON
ftr-325	2361	9	thought	think	VERB
ftr-325	2361	10	about	about	ADP
ftr-325	2361	11	the	the	DET
ftr-325	2361	12	personal	personal	ADJ
ftr-325	2361	13	holding	hold	VERB
ftr-325	2361	14	company	company	NOUN
ftr-325	2361	15	or	or	CCONJ
ftr-325	2361	16	accumulated	accumulate	VERB
ftr-325	2361	17	earnings	earning	NOUN
ftr-325	2361	18	taxes	taxis	NOUN
ftr-325	2361	19	recently	recently	ADV
ftr-325	2361	20	?	?	PUNCT
ftr-325	2362	1	bet	bet	VERB
ftr-325	2362	2	not	not	PART
ftr-325	2362	3	!	!	PUNCT
ftr-325	2363	1	the	the	DET
ftr-325	2363	2	2012	2012	NUM
ftr-325	2363	3	taxpayer	taxpayer	NOUN
ftr-325	2363	4	relief	relief	NOUN
ftr-325	2363	5	(	(	PUNCT
ftr-325	2363	6	and	and	CCONJ
ftr-325	2363	7	not	not	PART
ftr-325	2363	8	so	so	ADV
ftr-325	2363	9	grand	grand	ADJ
ftr-325	2363	10	compromise	compromise	NOUN
ftr-325	2363	11	)	)	PUNCT
ftr-325	2363	12	tax	tax	NOUN
ftr-325	2363	13	act	act	NOUN
ftr-325	2363	14	permanently	permanently	ADV
ftr-325	2363	15	increased	increase	VERB
ftr-325	2363	16	from	from	ADP
ftr-325	2363	17	15	15	NUM
ftr-325	2363	18	%	%	NOUN
ftr-325	2363	19	and	and	CCONJ
ftr-325	2363	20	set	set	VERB
ftr-325	2363	21	at	at	ADP
ftr-325	2363	22	20	20	NUM
ftr-325	2363	23	%	%	NOUN
ftr-325	2363	24	the	the	DET
ftr-325	2363	25	§	§	PROPN
ftr-325	2363	26	531	531	NUM
ftr-325	2363	27	accumulated	accumulate	VERB
ftr-325	2363	28	earnings	earning	NOUN
ftr-325	2363	29	tax	tax	NOUN
ftr-325	2363	30	and	and	CCONJ
ftr-325	2363	31	the	the	DET
ftr-325	2363	32	§	§	PROPN
ftr-325	2363	33	541	541	NUM
ftr-325	2363	34	personal	personal	ADJ
ftr-325	2363	35	holding	hold	VERB
ftr-325	2363	36	company	company	NOUN
ftr-325	2363	37	tax	tax	NOUN
ftr-325	2363	38	.	.	PUNCT
ftr-325	2364	1	vii	vii	PROPN
ftr-325	2364	2	.	.	PROPN
ftr-325	2364	3	partnerships	partnership	NOUN
ftr-325	2364	4	a.	a.	NOUN
ftr-325	2364	5	formation	formation	NOUN
ftr-325	2364	6	and	and	CCONJ
ftr-325	2364	7	taxable	taxable	ADJ
ftr-325	2364	8	years	year	NOUN
ftr-325	2364	9	1	1	NUM
ftr-325	2364	10	.	.	PUNCT
ftr-325	2365	1	the	the	DET
ftr-325	2365	2	castle	castle	PROPN
ftr-325	2365	3	harbour	harbour	PROPN
ftr-325	2365	4	saga	saga	PROPN
ftr-325	2365	5	.	.	PUNCT
ftr-325	2366	1	will	will	AUX
ftr-325	2366	2	it	it	PRON
ftr-325	2366	3	ever	ever	ADV
ftr-325	2366	4	end	end	VERB
ftr-325	2366	5	?	?	PUNCT
ftr-325	2367	1	the	the	DET
ftr-325	2367	2	second	second	ADJ
ftr-325	2367	3	circuit	circuit	NOUN
ftr-325	2367	4	twice	twice	ADV
ftr-325	2367	5	reverses	reverse	VERB
ftr-325	2367	6	a	a	DET
ftr-325	2367	7	taxpayer	taxpayer	NOUN
ftr-325	2367	8	victory	victory	NOUN
ftr-325	2367	9	in	in	ADP
ftr-325	2367	10	a	a	DET
ftr-325	2367	11	self	self	NOUN
ftr-325	2367	12	-	-	PUNCT
ftr-325	2367	13	liquidating	liquidate	VERB
ftr-325	2367	14	partnership	partnership	NOUN
ftr-325	2367	15	note	note	NOUN
ftr-325	2367	16	transaction	transaction	NOUN
ftr-325	2367	17	,	,	PUNCT
ftr-325	2367	18	in	in	ADP
ftr-325	2367	19	which	which	PRON
ftr-325	2367	20	the	the	DET
ftr-325	2367	21	lion‘s	lion‘s	PROPN
ftr-325	2367	22	share	share	NOUN
ftr-325	2367	23	of	of	ADP
ftr-325	2367	24	income	income	NOUN
ftr-325	2367	25	was	be	AUX
ftr-325	2367	26	allocated	allocate	VERB
ftr-325	2367	27	to	to	ADP
ftr-325	2367	28	a	a	DET
ftr-325	2367	29	tax	tax	NOUN
ftr-325	2367	30	-	-	PUNCT
ftr-325	2367	31	indifferent	indifferent	ADJ
ftr-325	2367	32	party	party	NOUN
ftr-325	2367	33	,	,	PUNCT
ftr-325	2367	34	on	on	ADP
ftr-325	2367	35	the	the	DET
ftr-325	2367	36	ground	ground	NOUN
ftr-325	2367	37	that	that	SCONJ
ftr-325	2367	38	the	the	DET
ftr-325	2367	39	taxindifferent	taxindifferent	PROPN
ftr-325	2367	40	dutch	dutch	ADJ
ftr-325	2367	41	banks	bank	NOUN
ftr-325	2367	42	were	be	AUX
ftr-325	2367	43	not	not	PART
ftr-325	2367	44	really	really	ADV
ftr-325	2367	45	equity	equity	NOUN
ftr-325	2367	46	partners	partner	NOUN
ftr-325	2367	47	.	.	PUNCT
ftr-325	2368	1	tifd	tifd	PROPN
ftr-325	2368	2	iii	iii	NUM
ftr-325	2368	3	-	-	PUNCT
ftr-325	2368	4	e	e	PROPN
ftr-325	2368	5	,	,	PUNCT
ftr-325	2368	6	inc	inc	PROPN
ftr-325	2368	7	.	.	PROPN
ftr-325	2369	1	v.	v.	PROPN
ftr-325	2369	2	united	united	PROPN
ftr-325	2369	3	states	states	PROPN
ftr-325	2369	4	,	,	PUNCT
ftr-325	2369	5	342	342	NUM
ftr-325	2369	6	f.	f.	PROPN
ftr-325	2369	7	supp	supp	PROPN
ftr-325	2369	8	.	.	PUNCT
ftr-325	2370	1	2d	2d	PROPN
ftr-325	2370	2	94	94	NUM
ftr-325	2370	3	(	(	PUNCT
ftr-325	2370	4	d.	d.	PROPN
ftr-325	2370	5	conn	conn	PROPN
ftr-325	2370	6	.	.	PROPN
ftr-325	2370	7	11/1/04	11/1/04	NUM
ftr-325	2370	8	)	)	PUNCT
ftr-325	2370	9	,	,	PUNCT
ftr-325	2370	10	rev’d	rev’d	NOUN
ftr-325	2370	11	,	,	PUNCT
ftr-325	2370	12	459	459	NUM
ftr-325	2370	13	f.3d	f.3d	NUM
ftr-325	2370	14	220	220	NUM
ftr-325	2370	15	(	(	PUNCT
ftr-325	2370	16	2d	2d	NUM
ftr-325	2370	17	cir	cir	NOUN
ftr-325	2370	18	.	.	PUNCT
ftr-325	2370	19	8/3/06	8/3/06	NUM
ftr-325	2370	20	)	)	PUNCT
ftr-325	2370	21	,	,	PUNCT
ftr-325	2370	22	on	on	ADP
ftr-325	2370	23	remand	remand	NOUN
ftr-325	2370	24	,	,	PUNCT
ftr-325	2370	25	660	660	NUM
ftr-325	2370	26	f.	f.	PROPN
ftr-325	2370	27	supp	supp	PROPN
ftr-325	2370	28	.	.	PUNCT
ftr-325	2371	1	2d	2d	PROPN
ftr-325	2371	2	367	367	NUM
ftr-325	2371	3	(	(	PUNCT
ftr-325	2371	4	d.	d.	PROPN
ftr-325	2371	5	conn	conn	PROPN
ftr-325	2371	6	.	.	PROPN
ftr-325	2371	7	10/7/09	10/7/09	NUM
ftr-325	2371	8	)	)	PUNCT
ftr-325	2371	9	,	,	PUNCT
ftr-325	2371	10	as	as	SCONJ
ftr-325	2371	11	amended	amend	VERB
ftr-325	2371	12	,	,	PUNCT
ftr-325	2371	13	2009	2009	NUM
ftr-325	2371	14	u.s	u.s	PROPN
ftr-325	2371	15	.	.	PROPN
ftr-325	2371	16	dist	dist	PROPN
ftr-325	2371	17	.	.	PUNCT
ftr-325	2372	1	lexis	lexis	NOUN
ftr-325	2372	2	98884	98884	NUM
ftr-325	2372	3	(	(	PUNCT
ftr-325	2372	4	d.	d.	PROPN
ftr-325	2372	5	conn	conn	PROPN
ftr-325	2372	6	.	.	PUNCT
ftr-325	2373	1	10/23/09	10/23/09	NUM
ftr-325	2373	2	)	)	PUNCT
ftr-325	2373	3	,	,	PUNCT
ftr-325	2373	4	rev’d	rev’d	NOUN
ftr-325	2373	5	,	,	PUNCT
ftr-325	2373	6	666	666	NUM
ftr-325	2373	7	f.3d	f.3d	NUM
ftr-325	2373	8	836	836	NUM
ftr-325	2373	9	(	(	PUNCT
ftr-325	2373	10	2d	2d	NUM
ftr-325	2373	11	cir	cir	NOUN
ftr-325	2373	12	.	.	PUNCT
ftr-325	2374	1	1/24/12	1/24/12	NUM
ftr-325	2374	2	)	)	PUNCT
ftr-325	2374	3	.	.	PUNCT
ftr-325	2375	1	a.	a.	PROPN
ftr-325	2375	2	castle	castle	PROPN
ftr-325	2375	3	harbour	harbour	VERB
ftr-325	2375	4	i	i	PRON
ftr-325	2375	5	:	:	PUNCT
ftr-325	2375	6	district	district	NOUN
ftr-325	2375	7	court	court	NOUN
ftr-325	2375	8	holds	hold	VERB
ftr-325	2375	9	for	for	ADP
ftr-325	2375	10	the	the	DET
ftr-325	2375	11	taxpayer	taxpayer	NOUN
ftr-325	2375	12	.	.	PUNCT
ftr-325	2376	1	the	the	DET
ftr-325	2376	2	court	court	NOUN
ftr-325	2376	3	found	find	VERB
ftr-325	2376	4	that	that	SCONJ
ftr-325	2376	5	the	the	DET
ftr-325	2376	6	creation	creation	NOUN
ftr-325	2376	7	of	of	ADP
ftr-325	2376	8	castle	castle	PROPN
ftr-325	2376	9	harbour	harbour	NOUN
ftr-325	2376	10	,	,	PUNCT
ftr-325	2376	11	a	a	DET
ftr-325	2376	12	nevada	nevada	PROPN
ftr-325	2376	13	llc	llc	PROPN
ftr-325	2376	14	,	,	PUNCT
ftr-325	2376	15	by	by	ADP
ftr-325	2376	16	general	general	PROPN
ftr-325	2376	17	electric	electric	PROPN
ftr-325	2376	18	capital	capital	PROPN
ftr-325	2376	19	corp	corp	PROPN
ftr-325	2376	20	.	.	PROPN
ftr-325	2376	21	subsidiaries	subsidiary	NOUN
ftr-325	2376	22	was	be	AUX
ftr-325	2376	23	not	not	PART
ftr-325	2376	24	designed	design	VERB
ftr-325	2376	25	solely	solely	ADV
ftr-325	2376	26	to	to	PART
ftr-325	2376	27	avoid	avoid	VERB
ftr-325	2376	28	taxes	taxis	NOUN
ftr-325	2376	29	,	,	PUNCT
ftr-325	2376	30	but	but	CCONJ
ftr-325	2376	31	to	to	PART
ftr-325	2376	32	spread	spread	VERB
ftr-325	2376	33	the	the	DET
ftr-325	2376	34	risk	risk	NOUN
ftr-325	2376	35	of	of	ADP
ftr-325	2376	36	their	their	PRON
ftr-325	2376	37	investment	investment	NOUN
ftr-325	2376	38	in	in	ADP
ftr-325	2376	39	fully	fully	ADV
ftr-325	2376	40	-	-	PUNCT
ftr-325	2376	41	depreciated	depreciate	VERB
ftr-325	2376	42	commercial	commercial	ADJ
ftr-325	2376	43	airplanes	airplane	NOUN
ftr-325	2376	44	used	use	VERB
ftr-325	2376	45	in	in	ADP
ftr-325	2376	46	their	their	PRON
ftr-325	2376	47	leasing	leasing	NOUN
ftr-325	2376	48	operations	operation	NOUN
ftr-325	2376	49	.	.	PUNCT
ftr-325	2377	1	gecc	gecc	NOUN
ftr-325	2377	2	subsidiaries	subsidiary	NOUN
ftr-325	2377	3	put	put	VERB
ftr-325	2377	4	the	the	DET
ftr-325	2377	5	following	follow	VERB
ftr-325	2377	6	assets	asset	NOUN
ftr-325	2377	7	into	into	ADP
ftr-325	2377	8	castle	castle	ADJ
ftr-325	2377	9	harbour	harbour	NOUN
ftr-325	2377	10	:	:	PUNCT
ftr-325	2377	11	$	$	SYM
ftr-325	2377	12	530	530	NUM
ftr-325	2377	13	million	million	NUM
ftr-325	2377	14	worth	worth	NOUN
ftr-325	2377	15	of	of	ADP
ftr-325	2377	16	fullydepreciated	fullydepreciate	VERB
ftr-325	2377	17	aircraft	aircraft	NOUN
ftr-325	2377	18	subject	subject	ADJ
ftr-325	2377	19	to	to	ADP
ftr-325	2377	20	a	a	DET
ftr-325	2377	21	$	$	SYM
ftr-325	2377	22	258	258	NUM
ftr-325	2377	23	million	million	NUM
ftr-325	2377	24	non	non	ADJ
ftr-325	2377	25	-	-	ADJ
ftr-325	2377	26	recourse	recourse	ADJ
ftr-325	2377	27	debt	debt	NOUN
ftr-325	2377	28	;	;	PUNCT
ftr-325	2377	29	$	$	SYM
ftr-325	2377	30	22	22	NUM
ftr-325	2377	31	million	million	NUM
ftr-325	2377	32	of	of	ADP
ftr-325	2377	33	rents	rent	NOUN
ftr-325	2377	34	receivable	receivable	ADJ
ftr-325	2377	35	;	;	PUNCT
ftr-325	2377	36	$	$	SYM
ftr-325	2377	37	296	296	NUM
ftr-325	2377	38	million	million	NUM
ftr-325	2377	39	of	of	ADP
ftr-325	2377	40	cash	cash	NOUN
ftr-325	2377	41	;	;	PUNCT
ftr-325	2377	42	and	and	CCONJ
ftr-325	2377	43	all	all	DET
ftr-325	2377	44	the	the	DET
ftr-325	2377	45	stock	stock	NOUN
ftr-325	2377	46	of	of	ADP
ftr-325	2377	47	another	another	DET
ftr-325	2377	48	gecc	gecc	NOUN
ftr-325	2377	49	subsidiary	subsidiary	NOUN
ftr-325	2377	50	that	that	PRON
ftr-325	2377	51	had	have	VERB
ftr-325	2377	52	a	a	DET
ftr-325	2377	53	value	value	NOUN
ftr-325	2377	54	of	of	ADP
ftr-325	2377	55	$	$	SYM
ftr-325	2377	56	0	0	NUM
ftr-325	2377	57	.	.	PUNCT
ftr-325	2378	1	two	two	NUM
ftr-325	2378	2	tax	tax	NOUN
ftr-325	2378	3	-	-	PUNCT
ftr-325	2378	4	indifferent	indifferent	ADJ
ftr-325	2378	5	dutch	dutch	ADJ
ftr-325	2378	6	banks	bank	NOUN
ftr-325	2378	7	invested	invest	VERB
ftr-325	2378	8	$	$	SYM
ftr-325	2378	9	117.5	117.5	NUM
ftr-325	2378	10	million	million	NUM
ftr-325	2378	11	in	in	ADP
ftr-325	2378	12	castle	castle	ADJ
ftr-325	2378	13	harbour	harbour	NOUN
ftr-325	2378	14	.	.	PUNCT
ftr-325	2379	1	under	under	ADP
ftr-325	2379	2	the	the	DET
ftr-325	2379	3	llc	llc	PROPN
ftr-325	2379	4	agreement	agreement	NOUN
ftr-325	2379	5	,	,	PUNCT
ftr-325	2379	6	the	the	DET
ftr-325	2379	7	taxindifferent	taxindifferent	NOUN
ftr-325	2379	8	partner	partner	NOUN
ftr-325	2379	9	was	be	AUX
ftr-325	2379	10	allocated	allocate	VERB
ftr-325	2379	11	98	98	NUM
ftr-325	2379	12	percent	percent	NOUN
ftr-325	2379	13	of	of	ADP
ftr-325	2379	14	the	the	DET
ftr-325	2379	15	book	book	NOUN
ftr-325	2379	16	income	income	NOUN
ftr-325	2379	17	and	and	CCONJ
ftr-325	2379	18	98	98	NUM
ftr-325	2379	19	percent	percent	NOUN
ftr-325	2379	20	of	of	ADP
ftr-325	2379	21	the	the	DET
ftr-325	2379	22	tax	tax	NOUN
ftr-325	2379	23	income	income	NOUN
ftr-325	2379	24	.	.	PUNCT
ftr-325	2380	1			PUNCT
ftr-325	2381	1	the	the	DET
ftr-325	2381	2	book	book	NOUN
ftr-325	2381	3	income	income	NOUN
ftr-325	2381	4	was	be	AUX
ftr-325	2381	5	net	net	ADJ
ftr-325	2381	6	of	of	ADP
ftr-325	2381	7	depreciation	depreciation	NOUN
ftr-325	2381	8	,	,	PUNCT
ftr-325	2381	9	and	and	CCONJ
ftr-325	2381	10	the	the	DET
ftr-325	2381	11	tax	tax	NOUN
ftr-325	2381	12	income	income	NOUN
ftr-325	2381	13	did	do	AUX
ftr-325	2381	14	not	not	PART
ftr-325	2381	15	take	take	VERB
ftr-325	2381	16	depreciation	depreciation	NOUN
ftr-325	2381	17	into	into	ADP
ftr-325	2381	18	account	account	NOUN
ftr-325	2381	19	(	(	PUNCT
ftr-325	2381	20	because	because	SCONJ
ftr-325	2381	21	the	the	DET
ftr-325	2381	22	airplanes	airplane	NOUN
ftr-325	2381	23	were	be	AUX
ftr-325	2381	24	fully	fully	ADV
ftr-325	2381	25	depreciated	depreciate	VERB
ftr-325	2381	26	for	for	ADP
ftr-325	2381	27	tax	tax	NOUN
ftr-325	2381	28	purposes	purpose	NOUN
ftr-325	2381	29	)	)	PUNCT
ftr-325	2381	30	.	.	PUNCT
ftr-325	2382	1	depreciation	depreciation	NOUN
ftr-325	2382	2	deductions	deduction	NOUN
ftr-325	2382	3	for	for	ADP
ftr-325	2382	4	book	book	NOUN
ftr-325	2382	5	purposes	purpose	NOUN
ftr-325	2382	6	were	be	AUX
ftr-325	2382	7	on	on	ADP
ftr-325	2382	8	the	the	DET
ftr-325	2382	9	order	order	NOUN
ftr-325	2382	10	of	of	ADP
ftr-325	2382	11	60	60	NUM
ftr-325	2382	12	percent	percent	NOUN
ftr-325	2382	13	of	of	ADP
ftr-325	2382	14	the	the	DET
ftr-325	2382	15	rental	rental	ADJ
ftr-325	2382	16	income	income	NOUN
ftr-325	2382	17	for	for	ADP
ftr-325	2382	18	any	any	DET
ftr-325	2382	19	given	give	VERB
ftr-325	2382	20	year	year	NOUN
ftr-325	2382	21	.	.	PUNCT
ftr-325	2383	1	2013	2013	NUM
ftr-325	2383	2	]	]	PUNCT
ftr-325	2383	3	recent	recent	ADJ
ftr-325	2383	4	developments	development	NOUN
ftr-325	2383	5	in	in	ADP
ftr-325	2383	6	federal	federal	ADJ
ftr-325	2383	7	income	income	NOUN
ftr-325	2383	8	taxation	taxation	NOUN
ftr-325	2383	9	619	619	NUM
ftr-325	2383	10			ADV
ftr-325	2383	11	scheduled	schedule	VERB
ftr-325	2383	12	distributions	distribution	NOUN
ftr-325	2383	13	in	in	ADP
ftr-325	2383	14	excess	excess	NOUN
ftr-325	2383	15	of	of	ADP
ftr-325	2383	16	book	book	NOUN
ftr-325	2383	17	income	income	NOUN
ftr-325	2383	18	would	would	AUX
ftr-325	2383	19	have	have	AUX
ftr-325	2383	20	resulted	result	VERB
ftr-325	2383	21	in	in	ADP
ftr-325	2383	22	the	the	DET
ftr-325	2383	23	liquidation	liquidation	NOUN
ftr-325	2383	24	of	of	ADP
ftr-325	2383	25	the	the	DET
ftr-325	2383	26	investment	investment	NOUN
ftr-325	2383	27	of	of	ADP
ftr-325	2383	28	the	the	DET
ftr-325	2383	29	dutch	dutch	ADJ
ftr-325	2383	30	banks	bank	NOUN
ftr-325	2383	31	in	in	ADP
ftr-325	2383	32	eight	eight	NUM
ftr-325	2383	33	years	year	NOUN
ftr-325	2383	34	,	,	PUNCT
ftr-325	2383	35	with	with	ADP
ftr-325	2383	36	the	the	DET
ftr-325	2383	37	dutch	dutch	ADJ
ftr-325	2383	38	banks	bank	NOUN
ftr-325	2383	39	receiving	receive	VERB
ftr-325	2383	40	a	a	DET
ftr-325	2383	41	return	return	NOUN
ftr-325	2383	42	of	of	ADP
ftr-325	2383	43	approximately	approximately	ADV
ftr-325	2383	44	nine	nine	NUM
ftr-325	2383	45	percent	percent	NOUN
ftr-325	2383	46	,	,	PUNCT
ftr-325	2383	47	with	with	ADP
ftr-325	2383	48	some	some	DET
ftr-325	2383	49	―economically	―economically	ADV
ftr-325	2383	50	substantial‖	substantial‖	NUM
ftr-325	2383	51	upside	upside	NOUN
ftr-325	2383	52	and	and	CCONJ
ftr-325	2383	53	some	some	DET
ftr-325	2383	54	downside	downside	ADJ
ftr-325	2383	55	risk	risk	NOUN
ftr-325	2383	56	.	.	PUNCT
ftr-325	2384	1	castle	castle	PROPN
ftr-325	2384	2	harbour	harbour	PROPN
ftr-325	2384	3	was	be	AUX
ftr-325	2384	4	terminated	terminate	VERB
ftr-325	2384	5	after	after	ADP
ftr-325	2384	6	five	five	NUM
ftr-325	2384	7	years	year	NOUN
ftr-325	2384	8	because	because	SCONJ
ftr-325	2384	9	of	of	ADP
ftr-325	2384	10	a	a	DET
ftr-325	2384	11	threatened	threaten	VERB
ftr-325	2384	12	change	change	NOUN
ftr-325	2384	13	in	in	ADP
ftr-325	2384	14	u.s	u.s	PROPN
ftr-325	2384	15	.	.	PROPN
ftr-325	2384	16	tax	tax	NOUN
ftr-325	2384	17	law	law	NOUN
ftr-325	2384	18	,	,	PUNCT
ftr-325	2384	19	but	but	CCONJ
ftr-325	2384	20	during	during	ADP
ftr-325	2384	21	that	that	DET
ftr-325	2384	22	period	period	NOUN
ftr-325	2384	23	about	about	ADP
ftr-325	2384	24	$	$	SYM
ftr-325	2384	25	310	310	NUM
ftr-325	2384	26	million	million	NUM
ftr-325	2384	27	of	of	ADP
ftr-325	2384	28	income	income	NOUN
ftr-325	2384	29	was	be	AUX
ftr-325	2384	30	shifted	shift	VERB
ftr-325	2384	31	to	to	ADP
ftr-325	2384	32	the	the	DET
ftr-325	2384	33	dutch	dutch	ADJ
ftr-325	2384	34	banks	bank	NOUN
ftr-325	2384	35	for	for	ADP
ftr-325	2384	36	a	a	DET
ftr-325	2384	37	tax	tax	NOUN
ftr-325	2384	38	saving	saving	NOUN
ftr-325	2384	39	to	to	ADP
ftr-325	2384	40	the	the	DET
ftr-325	2384	41	gecc	gecc	NOUN
ftr-325	2384	42	subsidiaries	subsidiary	NOUN
ftr-325	2384	43	of	of	ADP
ftr-325	2384	44	about	about	ADV
ftr-325	2384	45	$	$	SYM
ftr-325	2384	46	62	62	NUM
ftr-325	2384	47	million	million	NUM
ftr-325	2384	48	.	.	PUNCT
ftr-325	2385	1			PRON
ftr-325	2385	2	query	query	NOUN
ftr-325	2385	3	whether	whether	SCONJ
ftr-325	2385	4	§	§	PROPN
ftr-325	2385	5	704(b	704(b	PROPN
ftr-325	2385	6	)	)	PUNCT
ftr-325	2385	7	was	be	AUX
ftr-325	2385	8	properly	properly	ADV
ftr-325	2385	9	applied	apply	VERB
ftr-325	2385	10	to	to	ADP
ftr-325	2385	11	this	this	DET
ftr-325	2385	12	transaction	transaction	NOUN
ftr-325	2385	13	?	?	PUNCT
ftr-325	2386	1			X
ftr-325	2386	2	this	this	PRON
ftr-325	2386	3	appears	appear	VERB
ftr-325	2386	4	to	to	PART
ftr-325	2386	5	be	be	AUX
ftr-325	2386	6	a	a	DET
ftr-325	2386	7	lease	lease	NOUN
ftr-325	2386	8	-	-	PUNCT
ftr-325	2386	9	stripping	strip	VERB
ftr-325	2386	10	transaction	transaction	NOUN
ftr-325	2386	11	in	in	ADP
ftr-325	2386	12	which	which	PRON
ftr-325	2386	13	the	the	DET
ftr-325	2386	14	income	income	NOUN
ftr-325	2386	15	from	from	ADP
ftr-325	2386	16	the	the	DET
ftr-325	2386	17	lease	lease	NOUN
ftr-325	2386	18	was	be	AUX
ftr-325	2386	19	assigned	assign	VERB
ftr-325	2386	20	to	to	ADP
ftr-325	2386	21	foreign	foreign	ADJ
ftr-325	2386	22	entities	entity	NOUN
ftr-325	2386	23	while	while	SCONJ
ftr-325	2386	24	the	the	DET
ftr-325	2386	25	benefits	benefit	NOUN
ftr-325	2386	26	of	of	ADP
ftr-325	2386	27	ownership	ownership	NOUN
ftr-325	2386	28	were	be	AUX
ftr-325	2386	29	left	leave	VERB
ftr-325	2386	30	with	with	ADP
ftr-325	2386	31	a	a	DET
ftr-325	2386	32	domestic	domestic	ADJ
ftr-325	2386	33	entity	entity	NOUN
ftr-325	2386	34	.	.	PUNCT
ftr-325	2387	1			PUNCT
ftr-325	2388	1	the	the	DET
ftr-325	2388	2	court	court	NOUN
ftr-325	2388	3	(	(	PUNCT
ftr-325	2388	4	judge	judge	NOUN
ftr-325	2388	5	underhill	underhill	PROPN
ftr-325	2388	6	)	)	PUNCT
ftr-325	2388	7	held	hold	VERB
ftr-325	2388	8	that	that	DET
ftr-325	2388	9	satisfaction	satisfaction	NOUN
ftr-325	2388	10	of	of	ADP
ftr-325	2388	11	the	the	DET
ftr-325	2388	12	mechanical	mechanical	ADJ
ftr-325	2388	13	rules	rule	NOUN
ftr-325	2388	14	of	of	ADP
ftr-325	2388	15	the	the	DET
ftr-325	2388	16	regulations	regulation	NOUN
ftr-325	2388	17	under	under	ADP
ftr-325	2388	18	§	§	PROPN
ftr-325	2388	19	704(b	704(b	PROPN
ftr-325	2388	20	)	)	PUNCT
ftr-325	2388	21	transcended	transcend	VERB
ftr-325	2388	22	both	both	PRON
ftr-325	2388	23	an	an	DET
ftr-325	2388	24	intent	intent	NOUN
ftr-325	2388	25	to	to	PART
ftr-325	2388	26	avoid	avoid	VERB
ftr-325	2388	27	tax	tax	NOUN
ftr-325	2388	28	and	and	CCONJ
ftr-325	2388	29	the	the	DET
ftr-325	2388	30	avoidance	avoidance	NOUN
ftr-325	2388	31	of	of	ADP
ftr-325	2388	32	significant	significant	ADJ
ftr-325	2388	33	tax	tax	NOUN
ftr-325	2388	34	through	through	ADP
ftr-325	2388	35	agreed	agree	VERB
ftr-325	2388	36	upon	upon	SCONJ
ftr-325	2388	37	partnership	partnership	NOUN
ftr-325	2388	38	allocations	allocation	NOUN
ftr-325	2388	39	.	.	PUNCT
ftr-325	2389	1	in	in	ADP
ftr-325	2389	2	this	this	DET
ftr-325	2389	3	partnership	partnership	NOUN
ftr-325	2389	4	,	,	PUNCT
ftr-325	2389	5	2	2	NUM
ftr-325	2389	6	percent	percent	NOUN
ftr-325	2389	7	of	of	ADP
ftr-325	2389	8	both	both	DET
ftr-325	2389	9	operating	operate	VERB
ftr-325	2389	10	and	and	CCONJ
ftr-325	2389	11	taxable	taxable	ADJ
ftr-325	2389	12	income	income	NOUN
ftr-325	2389	13	was	be	AUX
ftr-325	2389	14	allocated	allocate	VERB
ftr-325	2389	15	to	to	ADP
ftr-325	2389	16	gecc	gecc	NOUN
ftr-325	2389	17	,	,	PUNCT
ftr-325	2389	18	a	a	DET
ftr-325	2389	19	united	united	PROPN
ftr-325	2389	20	states	states	PROPN
ftr-325	2389	21	partner	partner	NOUN
ftr-325	2389	22	,	,	PUNCT
ftr-325	2389	23	and	and	CCONJ
ftr-325	2389	24	98	98	NUM
ftr-325	2389	25	percent	percent	NOUN
ftr-325	2389	26	of	of	ADP
ftr-325	2389	27	both	both	DET
ftr-325	2389	28	book	book	NOUN
ftr-325	2389	29	and	and	CCONJ
ftr-325	2389	30	taxable	taxable	ADJ
ftr-325	2389	31	income	income	NOUN
ftr-325	2389	32	was	be	AUX
ftr-325	2389	33	allocated	allocate	VERB
ftr-325	2389	34	to	to	ADP
ftr-325	2389	35	partners	partner	NOUN
ftr-325	2389	36	who	who	PRON
ftr-325	2389	37	were	be	AUX
ftr-325	2389	38	dutch	dutch	ADJ
ftr-325	2389	39	banks	bank	NOUN
ftr-325	2389	40	.	.	PUNCT
ftr-325	2390	1	the	the	DET
ftr-325	2390	2	dutch	dutch	ADJ
ftr-325	2390	3	banks	bank	NOUN
ftr-325	2390	4	were	be	AUX
ftr-325	2390	5	foreign	foreign	ADJ
ftr-325	2390	6	partners	partner	NOUN
ftr-325	2390	7	who	who	PRON
ftr-325	2390	8	were	be	AUX
ftr-325	2390	9	not	not	PART
ftr-325	2390	10	liable	liable	ADJ
ftr-325	2390	11	for	for	ADP
ftr-325	2390	12	united	united	PROPN
ftr-325	2390	13	states	states	PROPN
ftr-325	2390	14	taxes	taxis	NOUN
ftr-325	2390	15	and	and	CCONJ
ftr-325	2390	16	thus	thus	ADV
ftr-325	2390	17	were	be	AUX
ftr-325	2390	18	indifferent	indifferent	ADJ
ftr-325	2390	19	to	to	ADP
ftr-325	2390	20	the	the	DET
ftr-325	2390	21	u.s	u.s	PROPN
ftr-325	2390	22	.	.	PROPN
ftr-325	2390	23	tax	tax	NOUN
ftr-325	2390	24	consequences	consequence	NOUN
ftr-325	2390	25	of	of	ADP
ftr-325	2390	26	their	their	PRON
ftr-325	2390	27	participation	participation	NOUN
ftr-325	2390	28	in	in	ADP
ftr-325	2390	29	the	the	DET
ftr-325	2390	30	partnership	partnership	NOUN
ftr-325	2390	31	.	.	PUNCT
ftr-325	2391	1	because	because	SCONJ
ftr-325	2391	2	the	the	DET
ftr-325	2391	3	partnership	partnership	NOUN
ftr-325	2391	4	had	have	VERB
ftr-325	2391	5	very	very	ADV
ftr-325	2391	6	large	large	ADJ
ftr-325	2391	7	book	book	NOUN
ftr-325	2391	8	depreciation	depreciation	NOUN
ftr-325	2391	9	deductions	deduction	NOUN
ftr-325	2391	10	and	and	CCONJ
ftr-325	2391	11	no	no	DET
ftr-325	2391	12	tax	tax	NOUN
ftr-325	2391	13	depreciation	depreciation	NOUN
ftr-325	2391	14	,	,	PUNCT
ftr-325	2391	15	most	most	ADJ
ftr-325	2391	16	of	of	ADP
ftr-325	2391	17	the	the	DET
ftr-325	2391	18	partnership‘s	partnership‘s	PROPN
ftr-325	2391	19	taxable	taxable	ADJ
ftr-325	2391	20	operating	operating	NOUN
ftr-325	2391	21	income	income	NOUN
ftr-325	2391	22	,	,	PUNCT
ftr-325	2391	23	which	which	PRON
ftr-325	2391	24	was	be	AUX
ftr-325	2391	25	substantially	substantially	ADV
ftr-325	2391	26	in	in	ADP
ftr-325	2391	27	excess	excess	NOUN
ftr-325	2391	28	of	of	ADP
ftr-325	2391	29	book	book	NOUN
ftr-325	2391	30	taxable	taxable	ADJ
ftr-325	2391	31	income	income	NOUN
ftr-325	2391	32	,	,	PUNCT
ftr-325	2391	33	was	be	AUX
ftr-325	2391	34	allocated	allocate	VERB
ftr-325	2391	35	to	to	ADP
ftr-325	2391	36	the	the	DET
ftr-325	2391	37	tax	tax	NOUN
ftr-325	2391	38	-	-	PUNCT
ftr-325	2391	39	indifferent	indifferent	ADJ
ftr-325	2391	40	foreign	foreign	ADJ
ftr-325	2391	41	partners	partner	NOUN
ftr-325	2391	42	,	,	PUNCT
ftr-325	2391	43	even	even	ADV
ftr-325	2391	44	though	though	SCONJ
ftr-325	2391	45	a	a	DET
ftr-325	2391	46	large	large	ADJ
ftr-325	2391	47	portion	portion	NOUN
ftr-325	2391	48	of	of	ADP
ftr-325	2391	49	the	the	DET
ftr-325	2391	50	cash	cash	NOUN
ftr-325	2391	51	receipts	receipt	NOUN
ftr-325	2391	52	reflected	reflect	VERB
ftr-325	2391	53	in	in	ADP
ftr-325	2391	54	that	that	DET
ftr-325	2391	55	income	income	NOUN
ftr-325	2391	56	was	be	AUX
ftr-325	2391	57	devoted	devote	VERB
ftr-325	2391	58	to	to	ADP
ftr-325	2391	59	repaying	repay	VERB
ftr-325	2391	60	the	the	DET
ftr-325	2391	61	principal	principal	NOUN
ftr-325	2391	62	of	of	ADP
ftr-325	2391	63	loans	loan	NOUN
ftr-325	2391	64	secured	secure	VERB
ftr-325	2391	65	by	by	ADP
ftr-325	2391	66	property	property	NOUN
ftr-325	2391	67	that	that	PRON
ftr-325	2391	68	gecc	gecc	NOUN
ftr-325	2391	69	had	have	AUX
ftr-325	2391	70	contributed	contribute	VERB
ftr-325	2391	71	to	to	ADP
ftr-325	2391	72	the	the	DET
ftr-325	2391	73	partnership	partnership	NOUN
ftr-325	2391	74	.	.	PUNCT
ftr-325	2392	1	the	the	DET
ftr-325	2392	2	overall	overall	ADJ
ftr-325	2392	3	partnership	partnership	NOUN
ftr-325	2392	4	transaction	transaction	NOUN
ftr-325	2392	5	saved	save	VERB
ftr-325	2392	6	gecc	gecc	NOUN
ftr-325	2392	7	approximately	approximately	ADV
ftr-325	2392	8	$	$	SYM
ftr-325	2392	9	62	62	NUM
ftr-325	2392	10	million	million	NUM
ftr-325	2392	11	in	in	ADP
ftr-325	2392	12	income	income	NOUN
ftr-325	2392	13	taxes	taxis	NOUN
ftr-325	2392	14	,	,	PUNCT
ftr-325	2392	15	and	and	CCONJ
ftr-325	2392	16	the	the	DET
ftr-325	2392	17	court	court	NOUN
ftr-325	2392	18	found	find	VERB
ftr-325	2392	19	that	that	SCONJ
ftr-325	2392	20	―it	―it	NOUN
ftr-325	2392	21	appears	appear	VERB
ftr-325	2392	22	likely	likely	ADJ
ftr-325	2392	23	that	that	SCONJ
ftr-325	2392	24	one	one	NUM
ftr-325	2392	25	of	of	ADP
ftr-325	2392	26	gecc‘s	gecc‘s	ADV
ftr-325	2392	27	principal	principal	ADJ
ftr-325	2392	28	motivations	motivation	NOUN
ftr-325	2392	29	in	in	ADP
ftr-325	2392	30	entering	enter	VERB
ftr-325	2392	31	into	into	ADP
ftr-325	2392	32	this	this	DET
ftr-325	2392	33	transaction	transaction	NOUN
ftr-325	2392	34	—	—	PUNCT
ftr-325	2392	35	though	though	SCONJ
ftr-325	2392	36	certainly	certainly	ADV
ftr-325	2392	37	not	not	PART
ftr-325	2392	38	its	its	PRON
ftr-325	2392	39	only	only	ADJ
ftr-325	2392	40	motivation	motivation	NOUN
ftr-325	2392	41	—	—	PUNCT
ftr-325	2392	42	was	be	AUX
ftr-325	2392	43	to	to	PART
ftr-325	2392	44	avoid	avoid	VERB
ftr-325	2392	45	that	that	DET
ftr-325	2392	46	substantial	substantial	ADJ
ftr-325	2392	47	tax	tax	NOUN
ftr-325	2392	48	burden.‖	burden.‖	NOUN
ftr-325	2392	49	the	the	DET
ftr-325	2392	50	court	court	NOUN
ftr-325	2392	51	understood	understand	VERB
ftr-325	2392	52	the	the	DET
ftr-325	2392	53	effects	effect	NOUN
ftr-325	2392	54	of	of	ADP
ftr-325	2392	55	the	the	DET
ftr-325	2392	56	allocations	allocation	NOUN
ftr-325	2392	57	and	and	CCONJ
ftr-325	2392	58	concluded	conclude	VERB
ftr-325	2392	59	that	that	SCONJ
ftr-325	2392	60	―by	―by	NUM
ftr-325	2392	61	allocating	allocate	VERB
ftr-325	2392	62	98	98	NUM
ftr-325	2392	63	%	%	NOUN
ftr-325	2392	64	of	of	ADP
ftr-325	2392	65	the	the	DET
ftr-325	2392	66	income	income	NOUN
ftr-325	2392	67	from	from	ADP
ftr-325	2392	68	fully	fully	ADV
ftr-325	2392	69	tax	tax	NOUN
ftr-325	2392	70	-	-	PUNCT
ftr-325	2392	71	depreciated	depreciate	VERB
ftr-325	2392	72	aircraft	aircraft	NOUN
ftr-325	2392	73	to	to	ADP
ftr-325	2392	74	the	the	DET
ftr-325	2392	75	dutch	dutch	ADJ
ftr-325	2392	76	banks	bank	NOUN
ftr-325	2392	77	,	,	PUNCT
ftr-325	2392	78	gecc	gecc	NOUN
ftr-325	2392	79	avoided	avoid	VERB
ftr-325	2392	80	an	an	DET
ftr-325	2392	81	enormous	enormous	ADJ
ftr-325	2392	82	tax	tax	NOUN
ftr-325	2392	83	burden	burden	NOUN
ftr-325	2392	84	,	,	PUNCT
ftr-325	2392	85	while	while	SCONJ
ftr-325	2392	86	shifting	shift	VERB
ftr-325	2392	87	very	very	ADV
ftr-325	2392	88	little	little	ADJ
ftr-325	2392	89	book	book	NOUN
ftr-325	2392	90	income.‖	income.‖	NOUN
ftr-325	2392	91	put	put	VERB
ftr-325	2392	92	another	another	DET
ftr-325	2392	93	way	way	NOUN
ftr-325	2392	94	,	,	PUNCT
ftr-325	2392	95	by	by	ADP
ftr-325	2392	96	allocating	allocate	VERB
ftr-325	2392	97	income	income	NOUN
ftr-325	2392	98	less	less	ADJ
ftr-325	2392	99	depreciation	depreciation	NOUN
ftr-325	2392	100	to	to	ADP
ftr-325	2392	101	taxneutral	taxneutral	ADJ
ftr-325	2392	102	parties	party	NOUN
ftr-325	2392	103	,	,	PUNCT
ftr-325	2392	104	gecc	gecc	NOUN
ftr-325	2392	105	was	be	AUX
ftr-325	2392	106	able	able	ADJ
ftr-325	2392	107	to	to	PART
ftr-325	2392	108	―re	―re	VERB
ftr-325	2392	109	-	-	PUNCT
ftr-325	2392	110	depreciate‖	depreciate‖	DET
ftr-325	2392	111	the	the	DET
ftr-325	2392	112	assets	asset	NOUN
ftr-325	2392	113	for	for	ADP
ftr-325	2392	114	tax	tax	NOUN
ftr-325	2392	115	purposes	purpose	NOUN
ftr-325	2392	116	.	.	PUNCT
ftr-325	2393	1	the	the	DET
ftr-325	2393	2	tax	tax	NOUN
ftr-325	2393	3	-	-	PUNCT
ftr-325	2393	4	neutrals	neutral	NOUN
ftr-325	2393	5	absorbed	absorb	VERB
ftr-325	2393	6	the	the	DET
ftr-325	2393	7	tax	tax	NOUN
ftr-325	2393	8	consequences	consequence	NOUN
ftr-325	2393	9	of	of	ADP
ftr-325	2393	10	all	all	DET
ftr-325	2393	11	the	the	DET
ftr-325	2393	12	income	income	NOUN
ftr-325	2393	13	allocated	allocate	VERB
ftr-325	2393	14	to	to	ADP
ftr-325	2393	15	them	they	PRON
ftr-325	2393	16	,	,	PUNCT
ftr-325	2393	17	but	but	CCONJ
ftr-325	2393	18	actually	actually	ADV
ftr-325	2393	19	received	receive	VERB
ftr-325	2393	20	only	only	ADV
ftr-325	2393	21	the	the	DET
ftr-325	2393	22	income	income	NOUN
ftr-325	2393	23	in	in	ADP
ftr-325	2393	24	excess	excess	NOUN
ftr-325	2393	25	of	of	ADP
ftr-325	2393	26	book	book	NOUN
ftr-325	2393	27	depreciation	depreciation	NOUN
ftr-325	2393	28	.	.	PUNCT
ftr-325	2394	1	nevertheless	nevertheless	ADV
ftr-325	2394	2	,	,	PUNCT
ftr-325	2394	3	the	the	DET
ftr-325	2394	4	court	court	NOUN
ftr-325	2394	5	upheld	uphold	VERB
ftr-325	2394	6	the	the	DET
ftr-325	2394	7	allocations	allocation	NOUN
ftr-325	2394	8	.	.	PUNCT
ftr-325	2395	1	―the	―the	DET
ftr-325	2395	2	tax	tax	NOUN
ftr-325	2395	3	benefits	benefit	NOUN
ftr-325	2395	4	of	of	ADP
ftr-325	2395	5	the	the	PRON
ftr-325	2395	6	.	.	PUNCT
ftr-325	2395	7	.	.	PUNCT
ftr-325	2395	8	.	.	PUNCT
ftr-325	2396	1	transaction	transaction	NOUN
ftr-325	2396	2	were	be	AUX
ftr-325	2396	3	the	the	DET
ftr-325	2396	4	result	result	NOUN
ftr-325	2396	5	of	of	ADP
ftr-325	2396	6	the	the	DET
ftr-325	2396	7	allocation	allocation	NOUN
ftr-325	2396	8	of	of	ADP
ftr-325	2396	9	large	large	ADJ
ftr-325	2396	10	amounts	amount	NOUN
ftr-325	2396	11	of	of	ADP
ftr-325	2396	12	book	book	NOUN
ftr-325	2396	13	income	income	NOUN
ftr-325	2396	14	to	to	ADP
ftr-325	2396	15	a	a	DET
ftr-325	2396	16	tax	tax	NOUN
ftr-325	2396	17	-	-	PUNCT
ftr-325	2396	18	neutral	neutral	ADJ
ftr-325	2396	19	entity	entity	NOUN
ftr-325	2396	20	,	,	PUNCT
ftr-325	2396	21	offset	offset	VERB
ftr-325	2396	22	by	by	ADP
ftr-325	2396	23	a	a	DET
ftr-325	2396	24	large	large	ADJ
ftr-325	2396	25	depreciation	depreciation	NOUN
ftr-325	2396	26	expense	expense	NOUN
ftr-325	2396	27	,	,	PUNCT
ftr-325	2396	28	with	with	ADP
ftr-325	2396	29	a	a	DET
ftr-325	2396	30	corresponding	corresponding	ADJ
ftr-325	2396	31	allocation	allocation	NOUN
ftr-325	2396	32	of	of	ADP
ftr-325	2396	33	a	a	DET
ftr-325	2396	34	large	large	ADJ
ftr-325	2396	35	amount	amount	NOUN
ftr-325	2396	36	of	of	ADP
ftr-325	2396	37	taxable	taxable	ADJ
ftr-325	2396	38	income	income	NOUN
ftr-325	2396	39	,	,	PUNCT
ftr-325	2396	40	but	but	CCONJ
ftr-325	2396	41	no	no	DET
ftr-325	2396	42	corresponding	correspond	VERB
ftr-325	2396	43	allocation	allocation	NOUN
ftr-325	2396	44	620	620	NUM
ftr-325	2396	45	florida	florida	PROPN
ftr-325	2396	46	tax	tax	NOUN
ftr-325	2396	47	review	review	NOUN
ftr-325	2396	48	[	[	X
ftr-325	2396	49	vol	vol	NOUN
ftr-325	2396	50	.	.	PUNCT
ftr-325	2397	1	13:10	13:10	NUM
ftr-325	2397	2	of	of	ADP
ftr-325	2397	3	depreciation	depreciation	NOUN
ftr-325	2397	4	deductions	deduction	NOUN
ftr-325	2397	5	.	.	PUNCT
ftr-325	2398	1	this	this	PRON
ftr-325	2398	2	resulted	result	VERB
ftr-325	2398	3	in	in	ADP
ftr-325	2398	4	an	an	DET
ftr-325	2398	5	enormous	enormous	ADJ
ftr-325	2398	6	tax	tax	NOUN
ftr-325	2398	7	savings	saving	NOUN
ftr-325	2398	8	,	,	PUNCT
ftr-325	2398	9	but	but	CCONJ
ftr-325	2398	10	the	the	DET
ftr-325	2398	11	simple	simple	ADJ
ftr-325	2398	12	allocation	allocation	NOUN
ftr-325	2398	13	of	of	ADP
ftr-325	2398	14	a	a	DET
ftr-325	2398	15	large	large	ADJ
ftr-325	2398	16	percentage	percentage	NOUN
ftr-325	2398	17	of	of	ADP
ftr-325	2398	18	income	income	NOUN
ftr-325	2398	19	violates	violate	VERB
ftr-325	2398	20	no	no	DET
ftr-325	2398	21	rule	rule	NOUN
ftr-325	2398	22	.	.	PUNCT
ftr-325	2399	1	the	the	DET
ftr-325	2399	2	government	government	NOUN
ftr-325	2399	3	does	do	VERB
ftr-325	2399	4	not	not	PART
ftr-325	2399	5	–	–	PUNCT
ftr-325	2399	6	and	and	CCONJ
ftr-325	2399	7	can	can	AUX
ftr-325	2399	8	not	not	PART
ftr-325	2399	9	–	–	PUNCT
ftr-325	2399	10	dispute	dispute	VERB
ftr-325	2399	11	that	that	SCONJ
ftr-325	2399	12	partners	partner	NOUN
ftr-325	2399	13	may	may	AUX
ftr-325	2399	14	allocate	allocate	VERB
ftr-325	2399	15	their	their	PRON
ftr-325	2399	16	partnership‘s	partnership‘s	PROPN
ftr-325	2399	17	income	income	NOUN
ftr-325	2399	18	as	as	SCONJ
ftr-325	2399	19	they	they	PRON
ftr-325	2399	20	choose	choose	VERB
ftr-325	2399	21	.	.	PUNCT
ftr-325	2400	1	neither	neither	CCONJ
ftr-325	2400	2	does	do	AUX
ftr-325	2400	3	the	the	DET
ftr-325	2400	4	government	government	NOUN
ftr-325	2400	5	dispute	dispute	VERB
ftr-325	2400	6	that	that	SCONJ
ftr-325	2400	7	the	the	DET
ftr-325	2400	8	taxable	taxable	ADJ
ftr-325	2400	9	income	income	NOUN
ftr-325	2400	10	allocated	allocate	VERB
ftr-325	2400	11	to	to	ADP
ftr-325	2400	12	the	the	DET
ftr-325	2400	13	dutch	dutch	ADJ
ftr-325	2400	14	banks	bank	NOUN
ftr-325	2400	15	could	could	AUX
ftr-325	2400	16	not	not	PART
ftr-325	2400	17	be	be	AUX
ftr-325	2400	18	offset	offset	VERB
ftr-325	2400	19	by	by	ADP
ftr-325	2400	20	the	the	DET
ftr-325	2400	21	allocation	allocation	NOUN
ftr-325	2400	22	of	of	ADP
ftr-325	2400	23	non	non	ADJ
ftr-325	2400	24	-	-	ADJ
ftr-325	2400	25	existent	existent	ADJ
ftr-325	2400	26	depreciation	depreciation	NOUN
ftr-325	2400	27	deductions	deduction	NOUN
ftr-325	2400	28	to	to	ADP
ftr-325	2400	29	the	the	DET
ftr-325	2400	30	banks	bank	NOUN
ftr-325	2400	31	.	.	PUNCT
ftr-325	2401	1	and	and	CCONJ
ftr-325	2401	2	.	.	PUNCT
ftr-325	2401	3	.	.	PUNCT
ftr-325	2402	1	.	.	PUNCT
ftr-325	2403	1	the	the	DET
ftr-325	2403	2	bare	bare	ADJ
ftr-325	2403	3	allocation	allocation	NOUN
ftr-325	2403	4	of	of	ADP
ftr-325	2403	5	a	a	DET
ftr-325	2403	6	large	large	ADJ
ftr-325	2403	7	interest	interest	NOUN
ftr-325	2403	8	in	in	ADP
ftr-325	2403	9	income	income	NOUN
ftr-325	2403	10	does	do	AUX
ftr-325	2403	11	not	not	PART
ftr-325	2403	12	violate	violate	VERB
ftr-325	2403	13	the	the	DET
ftr-325	2403	14	overall	overall	ADJ
ftr-325	2403	15	tax	tax	NOUN
ftr-325	2403	16	effect	effect	NOUN
ftr-325	2403	17	rule.‖	rule.‖	NOUN
ftr-325	2403	18			PRON
ftr-325	2403	19	judge	judge	PROPN
ftr-325	2403	20	underhill	underhill	PROPN
ftr-325	2403	21	concluded	conclude	VERB
ftr-325	2403	22	:	:	PUNCT
ftr-325	2403	23	the	the	DET
ftr-325	2403	24	government	government	NOUN
ftr-325	2403	25	is	be	AUX
ftr-325	2403	26	understandably	understandably	ADV
ftr-325	2403	27	concerned	concerned	ADJ
ftr-325	2403	28	that	that	SCONJ
ftr-325	2403	29	the	the	DET
ftr-325	2403	30	castle	castle	PROPN
ftr-325	2403	31	harbour	harbour	PROPN
ftr-325	2403	32	transaction	transaction	NOUN
ftr-325	2403	33	deprived	deprive	VERB
ftr-325	2403	34	the	the	DET
ftr-325	2403	35	public	public	ADJ
ftr-325	2403	36	fisc	fisc	NOUN
ftr-325	2403	37	of	of	ADP
ftr-325	2403	38	some	some	DET
ftr-325	2403	39	$	$	SYM
ftr-325	2403	40	62	62	NUM
ftr-325	2403	41	million	million	NUM
ftr-325	2403	42	in	in	ADP
ftr-325	2403	43	tax	tax	NOUN
ftr-325	2403	44	revenue	revenue	NOUN
ftr-325	2403	45	.	.	PUNCT
ftr-325	2404	1	moreover	moreover	ADV
ftr-325	2404	2	,	,	PUNCT
ftr-325	2404	3	it	it	PRON
ftr-325	2404	4	appears	appear	VERB
ftr-325	2404	5	likely	likely	ADJ
ftr-325	2404	6	that	that	SCONJ
ftr-325	2404	7	one	one	NUM
ftr-325	2404	8	of	of	ADP
ftr-325	2404	9	gecc‘s	gecc‘s	ADV
ftr-325	2404	10	principal	principal	ADJ
ftr-325	2404	11	motivations	motivation	NOUN
ftr-325	2404	12	in	in	ADP
ftr-325	2404	13	entering	enter	VERB
ftr-325	2404	14	into	into	ADP
ftr-325	2404	15	this	this	DET
ftr-325	2404	16	transaction	transaction	NOUN
ftr-325	2404	17	—	—	PUNCT
ftr-325	2404	18	though	though	SCONJ
ftr-325	2404	19	certainly	certainly	ADV
ftr-325	2404	20	not	not	PART
ftr-325	2404	21	its	its	PRON
ftr-325	2404	22	only	only	ADJ
ftr-325	2404	23	motivation	motivation	NOUN
ftr-325	2404	24	—	—	PUNCT
ftr-325	2404	25	was	be	AUX
ftr-325	2404	26	to	to	PART
ftr-325	2404	27	avoid	avoid	VERB
ftr-325	2404	28	that	that	DET
ftr-325	2404	29	substantial	substantial	ADJ
ftr-325	2404	30	tax	tax	NOUN
ftr-325	2404	31	burden	burden	NOUN
ftr-325	2404	32	.	.	PUNCT
ftr-325	2405	1	nevertheless	nevertheless	ADV
ftr-325	2405	2	,	,	PUNCT
ftr-325	2405	3	the	the	DET
ftr-325	2405	4	castle	castle	PROPN
ftr-325	2405	5	harbour	harbour	PROPN
ftr-325	2405	6	transaction	transaction	NOUN
ftr-325	2405	7	was	be	AUX
ftr-325	2405	8	an	an	DET
ftr-325	2405	9	economically	economically	ADV
ftr-325	2405	10	real	real	ADJ
ftr-325	2405	11	transaction	transaction	NOUN
ftr-325	2405	12	,	,	PUNCT
ftr-325	2405	13	undertaken	undertake	VERB
ftr-325	2405	14	,	,	PUNCT
ftr-325	2405	15	at	at	ADP
ftr-325	2405	16	least	least	ADJ
ftr-325	2405	17	in	in	ADP
ftr-325	2405	18	part	part	NOUN
ftr-325	2405	19	,	,	PUNCT
ftr-325	2405	20	for	for	ADP
ftr-325	2405	21	a	a	DET
ftr-325	2405	22	non	non	ADJ
ftr-325	2405	23	-	-	ADJ
ftr-325	2405	24	tax	tax	ADJ
ftr-325	2405	25	business	business	NOUN
ftr-325	2405	26	purpose	purpose	NOUN
ftr-325	2405	27	;	;	PUNCT
ftr-325	2405	28	the	the	DET
ftr-325	2405	29	transaction	transaction	NOUN
ftr-325	2405	30	resulted	result	VERB
ftr-325	2405	31	in	in	ADP
ftr-325	2405	32	the	the	DET
ftr-325	2405	33	creation	creation	NOUN
ftr-325	2405	34	of	of	ADP
ftr-325	2405	35	a	a	DET
ftr-325	2405	36	true	true	ADJ
ftr-325	2405	37	partnership	partnership	NOUN
ftr-325	2405	38	with	with	ADP
ftr-325	2405	39	all	all	DET
ftr-325	2405	40	participants	participant	NOUN
ftr-325	2405	41	holding	hold	VERB
ftr-325	2405	42	valid	valid	ADJ
ftr-325	2405	43	partnership	partnership	NOUN
ftr-325	2405	44	interests	interest	NOUN
ftr-325	2405	45	;	;	PUNCT
ftr-325	2405	46	and	and	CCONJ
ftr-325	2405	47	the	the	DET
ftr-325	2405	48	income	income	NOUN
ftr-325	2405	49	was	be	AUX
ftr-325	2405	50	allocated	allocate	VERB
ftr-325	2405	51	among	among	ADP
ftr-325	2405	52	the	the	DET
ftr-325	2405	53	partners	partner	NOUN
ftr-325	2405	54	in	in	ADP
ftr-325	2405	55	accordance	accordance	NOUN
ftr-325	2405	56	with	with	ADP
ftr-325	2405	57	the	the	DET
ftr-325	2405	58	internal	internal	ADJ
ftr-325	2405	59	revenue	revenue	NOUN
ftr-325	2405	60	code	code	PROPN
ftr-325	2405	61	and	and	CCONJ
ftr-325	2405	62	treasury	treasury	PROPN
ftr-325	2405	63	regulations	regulation	NOUN
ftr-325	2405	64	.	.	PUNCT
ftr-325	2406	1	in	in	ADP
ftr-325	2406	2	short	short	ADJ
ftr-325	2406	3	,	,	PUNCT
ftr-325	2406	4	the	the	DET
ftr-325	2406	5	transaction	transaction	NOUN
ftr-325	2406	6	,	,	PUNCT
ftr-325	2406	7	though	though	SCONJ
ftr-325	2406	8	it	it	PRON
ftr-325	2406	9	sheltered	shelter	VERB
ftr-325	2406	10	a	a	DET
ftr-325	2406	11	great	great	ADJ
ftr-325	2406	12	deal	deal	NOUN
ftr-325	2406	13	of	of	ADP
ftr-325	2406	14	income	income	NOUN
ftr-325	2406	15	from	from	ADP
ftr-325	2406	16	taxes	taxis	NOUN
ftr-325	2406	17	,	,	PUNCT
ftr-325	2406	18	was	be	AUX
ftr-325	2406	19	legally	legally	ADV
ftr-325	2406	20	permissible	permissible	ADJ
ftr-325	2406	21	.	.	PUNCT
ftr-325	2407	1	under	under	ADP
ftr-325	2407	2	such	such	ADJ
ftr-325	2407	3	circumstances	circumstance	NOUN
ftr-325	2407	4	,	,	PUNCT
ftr-325	2407	5	the	the	DET
ftr-325	2407	6	i.r.s	i.r.	NOUN
ftr-325	2407	7	.	.	PUNCT
ftr-325	2408	1	should	should	AUX
ftr-325	2408	2	address	address	VERB
ftr-325	2408	3	its	its	PRON
ftr-325	2408	4	concerns	concern	NOUN
ftr-325	2408	5	to	to	ADP
ftr-325	2408	6	those	those	PRON
ftr-325	2408	7	who	who	PRON
ftr-325	2408	8	write	write	VERB
ftr-325	2408	9	the	the	DET
ftr-325	2408	10	tax	tax	NOUN
ftr-325	2408	11	laws	law	NOUN
ftr-325	2408	12	.	.	PUNCT
ftr-325	2409	1	b.	b.	PROPN
ftr-325	2409	2	castle	castle	PROPN
ftr-325	2409	3	harbour	harbour	PROPN
ftr-325	2409	4	ii	ii	PROPN
ftr-325	2409	5	:	:	PUNCT
ftr-325	2409	6	second	second	ADJ
ftr-325	2409	7	circuit	circuit	NOUN
ftr-325	2409	8	reverses	reverse	VERB
ftr-325	2409	9	.	.	PUNCT
ftr-325	2410	1	459	459	NUM
ftr-325	2410	2	f.3d	f.3d	NUM
ftr-325	2410	3	220	220	NUM
ftr-325	2410	4	(	(	PUNCT
ftr-325	2410	5	2d	2d	NUM
ftr-325	2410	6	cir	cir	NOUN
ftr-325	2410	7	.	.	PUNCT
ftr-325	2410	8	8/3/06	8/3/06	NUM
ftr-325	2410	9	)	)	PUNCT
ftr-325	2410	10	.	.	PUNCT
ftr-325	2411	1	the	the	DET
ftr-325	2411	2	second	second	ADJ
ftr-325	2411	3	circuit	circuit	NOUN
ftr-325	2411	4	,	,	PUNCT
ftr-325	2411	5	in	in	ADP
ftr-325	2411	6	an	an	DET
ftr-325	2411	7	opinion	opinion	NOUN
ftr-325	2411	8	by	by	ADP
ftr-325	2411	9	judge	judge	NOUN
ftr-325	2411	10	leval	leval	PROPN
ftr-325	2411	11	,	,	PUNCT
ftr-325	2411	12	held	hold	VERB
ftr-325	2411	13	that	that	SCONJ
ftr-325	2411	14	the	the	DET
ftr-325	2411	15	dutch	dutch	ADJ
ftr-325	2411	16	banks	bank	NOUN
ftr-325	2411	17	were	be	AUX
ftr-325	2411	18	not	not	PART
ftr-325	2411	19	partners	partner	NOUN
ftr-325	2411	20	because	because	SCONJ
ftr-325	2411	21	their	their	PRON
ftr-325	2411	22	risks	risk	NOUN
ftr-325	2411	23	and	and	CCONJ
ftr-325	2411	24	rewards	reward	NOUN
ftr-325	2411	25	were	be	AUX
ftr-325	2411	26	closer	close	ADJ
ftr-325	2411	27	to	to	ADP
ftr-325	2411	28	those	those	PRON
ftr-325	2411	29	of	of	ADP
ftr-325	2411	30	creditors	creditor	NOUN
ftr-325	2411	31	than	than	ADP
ftr-325	2411	32	partners	partner	NOUN
ftr-325	2411	33	.	.	PUNCT
ftr-325	2412	1	he	he	PRON
ftr-325	2412	2	used	use	VERB
ftr-325	2412	3	the	the	DET
ftr-325	2412	4	facts	fact	NOUN
ftr-325	2412	5	-	-	PUNCT
ftr-325	2412	6	and	and	CCONJ
ftr-325	2412	7	-	-	PUNCT
ftr-325	2412	8	circumstances	circumstance	NOUN
ftr-325	2412	9	test	test	NOUN
ftr-325	2412	10	of	of	ADP
ftr-325	2412	11	commissioner	commissioner	PROPN
ftr-325	2412	12	v.	v.	PROPN
ftr-325	2412	13	culbertson	culbertson	PROPN
ftr-325	2412	14	,	,	PUNCT
ftr-325	2412	15	337	337	NUM
ftr-325	2412	16	u.s	u.s	PROPN
ftr-325	2412	17	.	.	PROPN
ftr-325	2412	18	733	733	NUM
ftr-325	2412	19	(	(	PUNCT
ftr-325	2412	20	1949	1949	NUM
ftr-325	2412	21	)	)	PUNCT
ftr-325	2412	22	,	,	PUNCT
ftr-325	2412	23	to	to	PART
ftr-325	2412	24	determine	determine	VERB
ftr-325	2412	25	whether	whether	SCONJ
ftr-325	2412	26	the	the	DET
ftr-325	2412	27	banks	bank	NOUN
ftr-325	2412	28	‘	‘	PART
ftr-325	2412	29	interest	interest	NOUN
ftr-325	2412	30	was	be	AUX
ftr-325	2412	31	more	more	ADJ
ftr-325	2412	32	in	in	ADP
ftr-325	2412	33	the	the	DET
ftr-325	2412	34	nature	nature	NOUN
ftr-325	2412	35	of	of	ADP
ftr-325	2412	36	debt	debt	NOUN
ftr-325	2412	37	or	or	CCONJ
ftr-325	2412	38	equity	equity	NOUN
ftr-325	2412	39	and	and	CCONJ
ftr-325	2412	40	found	find	VERB
ftr-325	2412	41	that	that	SCONJ
ftr-325	2412	42	their	their	PRON
ftr-325	2412	43	interest	interest	NOUN
ftr-325	2412	44	was	be	AUX
ftr-325	2412	45	overwhelmingly	overwhelmingly	ADV
ftr-325	2412	46	in	in	ADP
ftr-325	2412	47	the	the	DET
ftr-325	2412	48	nature	nature	NOUN
ftr-325	2412	49	of	of	ADP
ftr-325	2412	50	a	a	DET
ftr-325	2412	51	secured	secure	VERB
ftr-325	2412	52	lender‘s	lender‘s	NOUN
ftr-325	2412	53	interest	interest	NOUN
ftr-325	2412	54	,	,	PUNCT
ftr-325	2412	55	―which	―which	PROPN
ftr-325	2412	56	would	would	AUX
ftr-325	2412	57	neither	neither	CCONJ
ftr-325	2412	58	be	be	AUX
ftr-325	2412	59	harmed	harm	VERB
ftr-325	2412	60	by	by	ADP
ftr-325	2412	61	poor	poor	ADJ
ftr-325	2412	62	performance	performance	NOUN
ftr-325	2412	63	of	of	ADP
ftr-325	2412	64	the	the	DET
ftr-325	2412	65	partnership	partnership	NOUN
ftr-325	2412	66	nor	nor	CCONJ
ftr-325	2412	67	significantly	significantly	ADV
ftr-325	2412	68	enhanced	enhance	VERB
ftr-325	2412	69	by	by	ADP
ftr-325	2412	70	extraordinary	extraordinary	ADJ
ftr-325	2412	71	profits.‖	profits.‖	NOUN
ftr-325	2412	72			NOUN
ftr-325	2412	73	in	in	ADP
ftr-325	2412	74	acm	acm	PROPN
ftr-325	2412	75	(	(	PUNCT
ftr-325	2412	76	colgate	colgate	PROPN
ftr-325	2412	77	)	)	PUNCT
ftr-325	2412	78	,	,	PUNCT
ftr-325	2412	79	judge	judge	PROPN
ftr-325	2412	80	laro	laro	PROPN
ftr-325	2412	81	wrote	write	VERB
ftr-325	2412	82	a	a	DET
ftr-325	2412	83	100	100	NUM
ftr-325	2412	84	+	+	NUM
ftr-325	2412	85	page	page	NOUN
ftr-325	2412	86	analysis	analysis	NOUN
ftr-325	2412	87	to	to	PART
ftr-325	2412	88	find	find	VERB
ftr-325	2412	89	that	that	SCONJ
ftr-325	2412	90	there	there	PRON
ftr-325	2412	91	was	be	VERB
ftr-325	2412	92	no	no	DET
ftr-325	2412	93	economic	economic	ADJ
ftr-325	2412	94	substance	substance	NOUN
ftr-325	2412	95	to	to	ADP
ftr-325	2412	96	the	the	DET
ftr-325	2412	97	arrangement	arrangement	NOUN
ftr-325	2412	98	.	.	PUNCT
ftr-325	2413	1	the	the	DET
ftr-325	2413	2	next	next	ADJ
ftr-325	2413	3	contingent	contingent	ADJ
ftr-325	2413	4	payment	payment	NOUN
ftr-325	2413	5	installment	installment	NOUN
ftr-325	2413	6	sale	sale	NOUN
ftr-325	2413	7	case	case	NOUN
ftr-325	2413	8	in	in	ADP
ftr-325	2413	9	the	the	DET
ftr-325	2413	10	tax	tax	NOUN
ftr-325	2413	11	court	court	NOUN
ftr-325	2413	12	was	be	AUX
ftr-325	2413	13	asa	asa	PROPN
ftr-325	2413	14	investerings	investering	NOUN
ftr-325	2413	15	(	(	PUNCT
ftr-325	2413	16	allied	allied	ADJ
ftr-325	2413	17	signal	signal	NOUN
ftr-325	2413	18	)	)	PUNCT
ftr-325	2413	19	,	,	PUNCT
ftr-325	2413	20	in	in	ADP
ftr-325	2413	21	which	which	PRON
ftr-325	2413	22	judge	judge	NOUN
ftr-325	2413	23	foley	foley	PROPN
ftr-325	2413	24	wrote	write	VERB
ftr-325	2413	25	a	a	DET
ftr-325	2413	26	much	much	ADV
ftr-325	2413	27	shorter	short	ADJ
ftr-325	2413	28	opinion	opinion	NOUN
ftr-325	2413	29	finding	find	VERB
ftr-325	2413	30	that	that	SCONJ
ftr-325	2413	31	the	the	DET
ftr-325	2413	32	dutch	dutch	PROPN
ftr-325	2413	33	bank	bank	PROPN
ftr-325	2413	34	was	be	AUX
ftr-325	2413	35	not	not	PART
ftr-325	2413	36	a	a	DET
ftr-325	2413	37	partner	partner	NOUN
ftr-325	2413	38	;	;	PUNCT
ftr-325	2413	39	the	the	DET
ftr-325	2413	40	d.c	d.c	PROPN
ftr-325	2413	41	.	.	PROPN
ftr-325	2413	42	circuit	circuit	PROPN
ftr-325	2413	43	affirmed	affirm	VERB
ftr-325	2413	44	on	on	ADP
ftr-325	2413	45	judge	judge	PROPN
ftr-325	2413	46	foley‘s	foley‘s	PROPN
ftr-325	2413	47	holding	hold	VERB
ftr-325	2413	48	that	that	SCONJ
ftr-325	2413	49	the	the	DET
ftr-325	2413	50	dutch	dutch	PROPN
ftr-325	2413	51	bank	bank	PROPN
ftr-325	2413	52	was	be	AUX
ftr-325	2413	53	not	not	PART
ftr-325	2413	54	a	a	DET
ftr-325	2413	55	partner	partner	NOUN
ftr-325	2413	56	.	.	PUNCT
ftr-325	2414	1	the	the	DET
ftr-325	2414	2	irs	irs	PROPN
ftr-325	2414	3	began	begin	VERB
ftr-325	2414	4	to	to	PART
ftr-325	2414	5	pick	pick	VERB
ftr-325	2414	6	up	up	ADP
ftr-325	2414	7	this	this	DET
ftr-325	2414	8	lack	lack	NOUN
ftr-325	2414	9	-	-	PUNCT
ftr-325	2414	10	of	of	ADP
ftr-325	2414	11	-	-	PUNCT
ftr-325	2414	12	partnership	partnership	NOUN
ftr-325	2414	13	argument	argument	NOUN
ftr-325	2414	14	and	and	CCONJ
ftr-325	2414	15	began	begin	VERB
ftr-325	2414	16	2013	2013	NUM
ftr-325	2414	17	]	]	PUNCT
ftr-325	2414	18	recent	recent	ADJ
ftr-325	2414	19	developments	development	NOUN
ftr-325	2414	20	in	in	ADP
ftr-325	2414	21	federal	federal	ADJ
ftr-325	2414	22	income	income	NOUN
ftr-325	2414	23	taxation	taxation	NOUN
ftr-325	2414	24	621	621	NUM
ftr-325	2414	25	to	to	PART
ftr-325	2414	26	use	use	VERB
ftr-325	2414	27	it	it	PRON
ftr-325	2414	28	on	on	ADP
ftr-325	2414	29	examinations	examination	NOUN
ftr-325	2414	30	.	.	PUNCT
ftr-325	2415	1	later	later	ADV
ftr-325	2415	2	,	,	PUNCT
ftr-325	2415	3	the	the	DET
ftr-325	2415	4	tax	tax	NOUN
ftr-325	2415	5	court	court	NOUN
ftr-325	2415	6	(	(	PUNCT
ftr-325	2415	7	judge	judge	PROPN
ftr-325	2415	8	nims	nims	PROPN
ftr-325	2415	9	)	)	PUNCT
ftr-325	2415	10	used	use	VERB
ftr-325	2415	11	the	the	DET
ftr-325	2415	12	economic	economic	ADJ
ftr-325	2415	13	substance	substance	NOUN
ftr-325	2415	14	argument	argument	NOUN
ftr-325	2415	15	in	in	ADP
ftr-325	2415	16	saba	saba	PROPN
ftr-325	2415	17	(	(	PUNCT
ftr-325	2415	18	brunswick	brunswick	PROPN
ftr-325	2415	19	)	)	PUNCT
ftr-325	2415	20	,	,	PUNCT
ftr-325	2415	21	which	which	PRON
ftr-325	2415	22	the	the	DET
ftr-325	2415	23	dc	dc	PROPN
ftr-325	2415	24	circuit	circuit	PROPN
ftr-325	2415	25	remanded	remand	VERB
ftr-325	2415	26	based	base	VERB
ftr-325	2415	27	on	on	ADP
ftr-325	2415	28	asa	asa	PROPN
ftr-325	2415	29	investerings	investering	NOUN
ftr-325	2415	30	to	to	PART
ftr-325	2415	31	give	give	VERB
ftr-325	2415	32	taxpayer	taxpayer	NOUN
ftr-325	2415	33	the	the	DET
ftr-325	2415	34	opportunity	opportunity	NOUN
ftr-325	2415	35	to	to	PART
ftr-325	2415	36	argue	argue	VERB
ftr-325	2415	37	that	that	SCONJ
ftr-325	2415	38	there	there	PRON
ftr-325	2415	39	was	be	VERB
ftr-325	2415	40	a	a	DET
ftr-325	2415	41	valid	valid	ADJ
ftr-325	2415	42	partnership	partnership	NOUN
ftr-325	2415	43	,	,	PUNCT
ftr-325	2415	44	which	which	PRON
ftr-325	2415	45	it	it	PRON
ftr-325	2415	46	could	could	AUX
ftr-325	2415	47	not	not	PART
ftr-325	2415	48	do	do	VERB
ftr-325	2415	49	,	,	PUNCT
ftr-325	2415	50	as	as	SCONJ
ftr-325	2415	51	judge	judge	NOUN
ftr-325	2415	52	nims	nims	PROPN
ftr-325	2415	53	found	find	VERB
ftr-325	2415	54	on	on	ADP
ftr-325	2415	55	remand	remand	NOUN
ftr-325	2415	56	.	.	PUNCT
ftr-325	2416	1	even	even	ADV
ftr-325	2416	2	later	later	ADV
ftr-325	2416	3	,	,	PUNCT
ftr-325	2416	4	the	the	DET
ftr-325	2416	5	d.c	d.c	PROPN
ftr-325	2416	6	.	.	PROPN
ftr-325	2416	7	circuit	circuit	PROPN
ftr-325	2416	8	reversed	reverse	VERB
ftr-325	2416	9	the	the	DET
ftr-325	2416	10	district	district	NOUN
ftr-325	2416	11	court‘s	court‘s	PROPN
ftr-325	2416	12	boca	boca	PROPN
ftr-325	2416	13	(	(	PUNCT
ftr-325	2416	14	wyeth	wyeth	PROPN
ftr-325	2416	15	or	or	CCONJ
ftr-325	2416	16	american	american	ADJ
ftr-325	2416	17	home	home	NOUN
ftr-325	2416	18	products	product	NOUN
ftr-325	2416	19	)	)	PUNCT
ftr-325	2416	20	case	case	NOUN
ftr-325	2416	21	based	base	VERB
ftr-325	2416	22	upon	upon	SCONJ
ftr-325	2416	23	this	this	DET
ftr-325	2416	24	lack	lack	NOUN
ftr-325	2416	25	-	-	PUNCT
ftr-325	2416	26	of	of	ADP
ftr-325	2416	27	-	-	PUNCT
ftr-325	2416	28	partnership	partnership	NOUN
ftr-325	2416	29	argument	argument	NOUN
ftr-325	2416	30	–	–	PUNCT
ftr-325	2416	31	even	even	ADV
ftr-325	2416	32	though	though	SCONJ
ftr-325	2416	33	cravath	cravath	NOUN
ftr-325	2416	34	planned	plan	VERB
ftr-325	2416	35	boca	boca	PROPN
ftr-325	2416	36	carefully	carefully	ADV
ftr-325	2416	37	so	so	SCONJ
ftr-325	2416	38	that	that	SCONJ
ftr-325	2416	39	if	if	SCONJ
ftr-325	2416	40	the	the	DET
ftr-325	2416	41	dutch	dutch	PROPN
ftr-325	2416	42	bank	bank	PROPN
ftr-325	2416	43	was	be	AUX
ftr-325	2416	44	knocked	knock	VERB
ftr-325	2416	45	out	out	ADP
ftr-325	2416	46	,	,	PUNCT
ftr-325	2416	47	there	there	PRON
ftr-325	2416	48	would	would	AUX
ftr-325	2416	49	still	still	ADV
ftr-325	2416	50	be	be	AUX
ftr-325	2416	51	a	a	DET
ftr-325	2416	52	partnership	partnership	NOUN
ftr-325	2416	53	–	–	PUNCT
ftr-325	2416	54	based	base	VERB
ftr-325	2416	55	upon	upon	SCONJ
ftr-325	2416	56	its	its	PRON
ftr-325	2416	57	asa	asa	PROPN
ftr-325	2416	58	investerings	investering	NOUN
ftr-325	2416	59	and	and	CCONJ
ftr-325	2416	60	saba	saba	PROPN
ftr-325	2416	61	findings	finding	NOUN
ftr-325	2416	62	on	on	ADP
ftr-325	2416	63	appeal	appeal	NOUN
ftr-325	2416	64	that	that	SCONJ
ftr-325	2416	65	there	there	PRON
ftr-325	2416	66	was	be	VERB
ftr-325	2416	67	no	no	DET
ftr-325	2416	68	partnership	partnership	NOUN
ftr-325	2416	69	.	.	PUNCT
ftr-325	2417	1	now	now	ADV
ftr-325	2417	2	the	the	DET
ftr-325	2417	3	second	second	ADJ
ftr-325	2417	4	circuit	circuit	NOUN
ftr-325	2417	5	has	have	AUX
ftr-325	2417	6	adopted	adopt	VERB
ftr-325	2417	7	the	the	DET
ftr-325	2417	8	lack	lack	NOUN
ftr-325	2417	9	-	-	PUNCT
ftr-325	2417	10	of	of	ADP
ftr-325	2417	11	-	-	PUNCT
ftr-325	2417	12	partnership	partnership	NOUN
ftr-325	2417	13	argument	argument	NOUN
ftr-325	2417	14	.	.	PUNCT
ftr-325	2418	1	c.	c.	PROPN
ftr-325	2418	2	castle	castle	PROPN
ftr-325	2418	3	harbour	harbour	PROPN
ftr-325	2418	4	iii	iii	PROPN
ftr-325	2418	5	.	.	PUNCT
ftr-325	2418	6	judge	judge	PROPN
ftr-325	2418	7	underhill	underhill	PROPN
ftr-325	2418	8	still	still	ADV
ftr-325	2418	9	likes	like	VERB
ftr-325	2418	10	ge	ge	PROPN
ftr-325	2418	11	.	.	PUNCT
ftr-325	2419	1	on	on	ADP
ftr-325	2419	2	remand	remand	NOUN
ftr-325	2419	3	in	in	ADP
ftr-325	2419	4	castle	castle	PROPN
ftr-325	2419	5	harbour	harbour	NOUN
ftr-325	2419	6	,	,	PUNCT
ftr-325	2419	7	the	the	DET
ftr-325	2419	8	district	district	NOUN
ftr-325	2419	9	court	court	NOUN
ftr-325	2419	10	found	find	VERB
ftr-325	2419	11	a	a	DET
ftr-325	2419	12	valid	valid	ADJ
ftr-325	2419	13	partnership	partnership	NOUN
ftr-325	2419	14	to	to	PART
ftr-325	2419	15	have	have	AUX
ftr-325	2419	16	existed	exist	VERB
ftr-325	2419	17	under	under	ADP
ftr-325	2419	18	§	§	PROPN
ftr-325	2419	19	704(e	704(e	PROPN
ftr-325	2419	20	)	)	PUNCT
ftr-325	2419	21	because	because	SCONJ
ftr-325	2419	22	the	the	DET
ftr-325	2419	23	heading	heading	NOUN
ftr-325	2419	24	does	do	AUX
ftr-325	2419	25	not	not	PART
ftr-325	2419	26	alter	alter	VERB
ftr-325	2419	27	the	the	DET
ftr-325	2419	28	clear	clear	ADJ
ftr-325	2419	29	language	language	NOUN
ftr-325	2419	30	of	of	ADP
ftr-325	2419	31	a	a	DET
ftr-325	2419	32	statute	statute	NOUN
ftr-325	2419	33	.	.	PUNCT
ftr-325	2420	1	a	a	DET
ftr-325	2420	2	valid	valid	ADJ
ftr-325	2420	3	family	family	NOUN
ftr-325	2420	4	partnership	partnership	NOUN
ftr-325	2420	5	is	be	AUX
ftr-325	2420	6	found	find	VERB
ftr-325	2420	7	in	in	ADP
ftr-325	2420	8	the	the	DET
ftr-325	2420	9	absence	absence	NOUN
ftr-325	2420	10	of	of	ADP
ftr-325	2420	11	a	a	DET
ftr-325	2420	12	family	family	NOUN
ftr-325	2420	13	.	.	PUNCT
ftr-325	2421	1	additionally	additionally	ADV
ftr-325	2421	2	,	,	PUNCT
ftr-325	2421	3	in	in	ADP
ftr-325	2421	4	his	his	PRON
ftr-325	2421	5	contingent	contingent	ADJ
ftr-325	2421	6	penalty	penalty	NOUN
ftr-325	2421	7	findings	finding	NOUN
ftr-325	2421	8	,	,	PUNCT
ftr-325	2421	9	judge	judge	PROPN
ftr-325	2421	10	underhill	underhill	PROPN
ftr-325	2421	11	stated	state	VERB
ftr-325	2421	12	that	that	SCONJ
ftr-325	2421	13	his	his	PRON
ftr-325	2421	14	2004	2004	NUM
ftr-325	2421	15	taxpayer	taxpayer	NOUN
ftr-325	2421	16	-	-	PUNCT
ftr-325	2421	17	favorable	favorable	ADJ
ftr-325	2421	18	decision	decision	NOUN
ftr-325	2421	19	ipso	ipso	X
ftr-325	2421	20	facto	facto	X
ftr-325	2421	21	means	mean	NOUN
ftr-325	2421	22	that	that	SCONJ
ftr-325	2421	23	the	the	DET
ftr-325	2421	24	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2421	25	reporting	reporting	NOUN
ftr-325	2421	26	position	position	NOUN
ftr-325	2421	27	was	be	AUX
ftr-325	2421	28	based	base	VERB
ftr-325	2421	29	upon	upon	SCONJ
ftr-325	2421	30	substantial	substantial	ADJ
ftr-325	2421	31	authority	authority	NOUN
ftr-325	2421	32	.	.	PUNCT
ftr-325	2422	1	660	660	NUM
ftr-325	2422	2	f.	f.	PROPN
ftr-325	2422	3	supp	supp	PROPN
ftr-325	2422	4	.	.	PUNCT
ftr-325	2423	1	2d	2d	PROPN
ftr-325	2423	2	367	367	NUM
ftr-325	2423	3	(	(	PUNCT
ftr-325	2423	4	d.	d.	PROPN
ftr-325	2423	5	conn	conn	PROPN
ftr-325	2423	6	.	.	PROPN
ftr-325	2423	7	10/7/09	10/7/09	NUM
ftr-325	2423	8	)	)	PUNCT
ftr-325	2423	9	,	,	PUNCT
ftr-325	2423	10	as	as	SCONJ
ftr-325	2423	11	amended	amend	VERB
ftr-325	2423	12	,	,	PUNCT
ftr-325	2423	13	2009	2009	NUM
ftr-325	2423	14	u.s	u.s	PROPN
ftr-325	2423	15	.	.	PROPN
ftr-325	2423	16	dist	dist	PROPN
ftr-325	2423	17	.	.	PUNCT
ftr-325	2424	1	lexis	lexis	NOUN
ftr-325	2424	2	98884	98884	NUM
ftr-325	2424	3	(	(	PUNCT
ftr-325	2424	4	d.	d.	PROPN
ftr-325	2424	5	conn	conn	PROPN
ftr-325	2424	6	.	.	PUNCT
ftr-325	2425	1	10/23/09	10/23/09	NUM
ftr-325	2425	2	)	)	PUNCT
ftr-325	2425	3	.	.	PUNCT
ftr-325	2426	1	in	in	ADP
ftr-325	2426	2	a	a	DET
ftr-325	2426	3	carefully	carefully	ADV
ftr-325	2426	4	-	-	PUNCT
ftr-325	2426	5	written	write	VERB
ftr-325	2426	6	5	5	NUM
ftr-325	2426	7	opinion	opinion	NOUN
ftr-325	2426	8	,	,	PUNCT
ftr-325	2426	9	judge	judge	PROPN
ftr-325	2426	10	underhill	underhill	PROPN
ftr-325	2426	11	held	hold	VERB
ftr-325	2426	12	that	that	SCONJ
ftr-325	2426	13	,	,	PUNCT
ftr-325	2426	14	while	while	SCONJ
ftr-325	2426	15	the	the	DET
ftr-325	2426	16	second	second	ADJ
ftr-325	2426	17	circuit	circuit	NOUN
ftr-325	2426	18	opinion	opinion	NOUN
ftr-325	2426	19	decided	decide	VERB
ftr-325	2426	20	that	that	SCONJ
ftr-325	2426	21	the	the	DET
ftr-325	2426	22	partnership	partnership	NOUN
ftr-325	2426	23	did	do	AUX
ftr-325	2426	24	not	not	PART
ftr-325	2426	25	meet	meet	VERB
ftr-325	2426	26	the	the	DET
ftr-325	2426	27	culbertson	culbertson	PROPN
ftr-325	2426	28	totality	totality	NOUN
ftr-325	2426	29	-	-	PUNCT
ftr-325	2426	30	of	of	ADP
ftr-325	2426	31	-	-	PUNCT
ftr-325	2426	32	the	the	DET
ftr-325	2426	33	-	-	PUNCT
ftr-325	2426	34	circumstances	circumstance	NOUN
ftr-325	2426	35	test	test	NOUN
ftr-325	2426	36	(	(	PUNCT
ftr-325	2426	37	―whether	―whether	ADV
ftr-325	2426	38	.	.	PUNCT
ftr-325	2426	39	.	.	PUNCT
ftr-325	2426	40	.	.	PUNCT
ftr-325	2427	1	the	the	DET
ftr-325	2427	2	parties	party	NOUN
ftr-325	2427	3	in	in	ADP
ftr-325	2427	4	good	good	ADJ
ftr-325	2427	5	faith	faith	NOUN
ftr-325	2427	6	and	and	CCONJ
ftr-325	2427	7	acting	act	VERB
ftr-325	2427	8	with	with	ADP
ftr-325	2427	9	a	a	DET
ftr-325	2427	10	business	business	NOUN
ftr-325	2427	11	purpose	purpose	NOUN
ftr-325	2427	12	intended	intend	VERB
ftr-325	2427	13	to	to	PART
ftr-325	2427	14	join	join	VERB
ftr-325	2427	15	together	together	ADV
ftr-325	2427	16	in	in	ADP
ftr-325	2427	17	the	the	DET
ftr-325	2427	18	present	present	ADJ
ftr-325	2427	19	conduct	conduct	NOUN
ftr-325	2427	20	of	of	ADP
ftr-325	2427	21	the	the	DET
ftr-325	2427	22	enterprise‖	enterprise‖	PROPN
ftr-325	2427	23	)	)	PUNCT
ftr-325	2427	24	,	,	PUNCT
ftr-325	2427	25	it	it	PRON
ftr-325	2427	26	did	do	AUX
ftr-325	2427	27	not	not	PART
ftr-325	2427	28	address	address	VERB
ftr-325	2427	29	the	the	DET
ftr-325	2427	30	§	§	PROPN
ftr-325	2427	31	704(e)(1	704(e)(1	NUM
ftr-325	2427	32	)	)	PUNCT
ftr-325	2427	33	issue	issue	NOUN
ftr-325	2427	34	.	.	PUNCT
ftr-325	2428	1	he	he	PRON
ftr-325	2428	2	held	hold	VERB
ftr-325	2428	3	that	that	SCONJ
ftr-325	2428	4	the	the	DET
ftr-325	2428	5	dutch	dutch	ADJ
ftr-325	2428	6	banks	bank	NOUN
ftr-325	2428	7	did	do	AUX
ftr-325	2428	8	satisfy	satisfy	VERB
ftr-325	2428	9	the	the	DET
ftr-325	2428	10	requirements	requirement	NOUN
ftr-325	2428	11	of	of	ADP
ftr-325	2428	12	that	that	DET
ftr-325	2428	13	paragraph	paragraph	NOUN
ftr-325	2428	14	,	,	PUNCT
ftr-325	2428	15	which	which	PRON
ftr-325	2428	16	reads	read	VERB
ftr-325	2428	17	:	:	PUNCT
ftr-325	2428	18	(	(	PUNCT
ftr-325	2428	19	e	e	NOUN
ftr-325	2428	20	)	)	PUNCT
ftr-325	2428	21	family	family	NOUN
ftr-325	2428	22	partnerships	partnership	NOUN
ftr-325	2428	23	.	.	PUNCT
ftr-325	2429	1	(	(	PUNCT
ftr-325	2429	2	1	1	X
ftr-325	2429	3	)	)	PUNCT
ftr-325	2429	4	recognition	recognition	NOUN
ftr-325	2429	5	of	of	ADP
ftr-325	2429	6	interest	interest	NOUN
ftr-325	2429	7	created	create	VERB
ftr-325	2429	8	by	by	ADP
ftr-325	2429	9	purchase	purchase	NOUN
ftr-325	2429	10	or	or	CCONJ
ftr-325	2429	11	gift	gift	NOUN
ftr-325	2429	12	.	.	PUNCT
ftr-325	2430	1	–	–	PUNCT
ftr-325	2430	2	a	a	DET
ftr-325	2430	3	person	person	NOUN
ftr-325	2430	4	shall	shall	AUX
ftr-325	2430	5	be	be	AUX
ftr-325	2430	6	recognized	recognize	VERB
ftr-325	2430	7	as	as	ADP
ftr-325	2430	8	a	a	DET
ftr-325	2430	9	partner	partner	NOUN
ftr-325	2430	10	for	for	ADP
ftr-325	2430	11	purposes	purpose	NOUN
ftr-325	2430	12	of	of	ADP
ftr-325	2430	13	this	this	DET
ftr-325	2430	14	subtitle	subtitle	NOUN
ftr-325	2430	15	if	if	SCONJ
ftr-325	2430	16	he	he	PRON
ftr-325	2430	17	owns	own	VERB
ftr-325	2430	18	a	a	DET
ftr-325	2430	19	capital	capital	NOUN
ftr-325	2430	20	interest	interest	NOUN
ftr-325	2430	21	in	in	ADP
ftr-325	2430	22	a	a	DET
ftr-325	2430	23	partnership	partnership	NOUN
ftr-325	2430	24	in	in	ADP
ftr-325	2430	25	which	which	PRON
ftr-325	2430	26	capital	capital	NOUN
ftr-325	2430	27	is	be	AUX
ftr-325	2430	28	a	a	DET
ftr-325	2430	29	material	material	ADJ
ftr-325	2430	30	income	income	NOUN
ftr-325	2430	31	-	-	PUNCT
ftr-325	2430	32	producing	produce	VERB
ftr-325	2430	33	factor	factor	NOUN
ftr-325	2430	34	,	,	PUNCT
ftr-325	2430	35	whether	whether	SCONJ
ftr-325	2430	36	or	or	CCONJ
ftr-325	2430	37	not	not	PART
ftr-325	2430	38	such	such	ADJ
ftr-325	2430	39	interest	interest	NOUN
ftr-325	2430	40	was	be	AUX
ftr-325	2430	41	derived	derive	VERB
ftr-325	2430	42	by	by	ADP
ftr-325	2430	43	purchase	purchase	NOUN
ftr-325	2430	44	or	or	CCONJ
ftr-325	2430	45	gift	gift	NOUN
ftr-325	2430	46	from	from	ADP
ftr-325	2430	47	any	any	DET
ftr-325	2430	48	other	other	ADJ
ftr-325	2430	49	person	person	NOUN
ftr-325	2430	50	.	.	PUNCT
ftr-325	2431	1			X
ftr-325	2431	2	in	in	ADP
ftr-325	2431	3	so	so	ADV
ftr-325	2431	4	holding	holding	NOUN
ftr-325	2431	5	,	,	PUNCT
ftr-325	2431	6	he	he	PRON
ftr-325	2431	7	relied	rely	VERB
ftr-325	2431	8	upon	upon	SCONJ
ftr-325	2431	9	well	well	ADV
ftr-325	2431	10	-	-	PUNCT
ftr-325	2431	11	settled	settle	VERB
ftr-325	2431	12	law	law	NOUN
ftr-325	2431	13	that	that	PRON
ftr-325	2431	14	the	the	DET
ftr-325	2431	15	title	title	NOUN
ftr-325	2431	16	of	of	ADP
ftr-325	2431	17	a	a	DET
ftr-325	2431	18	statute	statute	NOUN
ftr-325	2431	19	can	can	AUX
ftr-325	2431	20	not	not	PART
ftr-325	2431	21	limit	limit	VERB
ftr-325	2431	22	the	the	DET
ftr-325	2431	23	plain	plain	ADJ
ftr-325	2431	24	meaning	meaning	NOUN
ftr-325	2431	25	of	of	ADP
ftr-325	2431	26	the	the	DET
ftr-325	2431	27	text	text	NOUN
ftr-325	2431	28	,	,	PUNCT
ftr-325	2431	29	and	and	CCONJ
ftr-325	2431	30	that	that	SCONJ
ftr-325	2431	31	the	the	DET
ftr-325	2431	32	title	title	NOUN
ftr-325	2431	33	is	be	AUX
ftr-325	2431	34	of	of	ADP
ftr-325	2431	35	use	use	NOUN
ftr-325	2431	36	only	only	ADV
ftr-325	2431	37	when	when	SCONJ
ftr-325	2431	38	it	it	PRON
ftr-325	2431	39	sheds	shed	VERB
ftr-325	2431	40	light	light	NOUN
ftr-325	2431	41	on	on	ADP
ftr-325	2431	42	some	some	DET
ftr-325	2431	43	ambiguous	ambiguous	ADJ
ftr-325	2431	44	word	word	NOUN
ftr-325	2431	45	or	or	CCONJ
ftr-325	2431	46	phrase	phrase	NOUN
ftr-325	2431	47	.	.	PUNCT
ftr-325	2432	1	see	see	VERB
ftr-325	2432	2	also	also	ADV
ftr-325	2432	3	i.r.c	i.r.c	NOUN
ftr-325	2432	4	.	.	PUNCT
ftr-325	2433	1	§	§	PROPN
ftr-325	2433	2	7806(b	7806(b	NUM
ftr-325	2433	3	)	)	PUNCT
ftr-325	2433	4	.	.	PUNCT
ftr-325	2434	1			X
ftr-325	2435	1	it	it	PRON
ftr-325	2435	2	is	be	AUX
ftr-325	2435	3	worth	worth	ADJ
ftr-325	2435	4	noting	note	VERB
ftr-325	2435	5	that	that	SCONJ
ftr-325	2435	6	although	although	SCONJ
ftr-325	2435	7	evans	evans	PROPN
ftr-325	2435	8	v.	v.	PROPN
ftr-325	2435	9	commissioner	commissioner	PROPN
ftr-325	2435	10	,	,	PUNCT
ftr-325	2435	11	447	447	NUM
ftr-325	2435	12	f.2d	f.2d	ADP
ftr-325	2435	13	547	547	NUM
ftr-325	2435	14	(	(	PUNCT
ftr-325	2435	15	7th	7th	ADJ
ftr-325	2435	16	cir	cir	NOUN
ftr-325	2435	17	.	.	PROPN
ftr-325	2435	18	1971	1971	NUM
ftr-325	2435	19	)	)	PUNCT
ftr-325	2435	20	,	,	PUNCT
ftr-325	2435	21	aff’g	aff’g	PROPN
ftr-325	2435	22	54	54	NUM
ftr-325	2435	23	t.c	t.c	PROPN
ftr-325	2435	24	.	.	PROPN
ftr-325	2435	25	40	40	NUM
ftr-325	2435	26	(	(	PUNCT
ftr-325	2435	27	1970	1970	NUM
ftr-325	2435	28	)	)	PUNCT
ftr-325	2435	29	,	,	PUNCT
ftr-325	2435	30	which	which	PRON
ftr-325	2435	31	5	5	X
ftr-325	2435	32	.	.	X
ftr-325	2436	1	we	we	PRON
ftr-325	2436	2	do	do	AUX
ftr-325	2436	3	not	not	PART
ftr-325	2436	4	all	all	ADV
ftr-325	2436	5	share	share	VERB
ftr-325	2436	6	the	the	DET
ftr-325	2436	7	opinion	opinion	NOUN
ftr-325	2436	8	that	that	SCONJ
ftr-325	2436	9	the	the	DET
ftr-325	2436	10	opinion	opinion	NOUN
ftr-325	2436	11	is	be	AUX
ftr-325	2436	12	“	"	PUNCT
ftr-325	2436	13	carefully	carefully	ADV
ftr-325	2436	14	-	-	PUNCT
ftr-325	2436	15	written	write	VERB
ftr-325	2436	16	,	,	PUNCT
ftr-325	2436	17	”	"	PUNCT
ftr-325	2436	18	but	but	CCONJ
ftr-325	2436	19	ira	ira	PROPN
ftr-325	2436	20	thinks	think	VERB
ftr-325	2436	21	so	so	ADV
ftr-325	2436	22	.	.	PUNCT
ftr-325	2437	1	ira	ira	PROPN
ftr-325	2437	2	’s	’s	PART
ftr-325	2437	3	college	college	NOUN
ftr-325	2437	4	classmate	classmate	NOUN
ftr-325	2437	5	[	[	X
ftr-325	2437	6	judge	judge	X
ftr-325	2437	7	]	]	PUNCT
ftr-325	2437	8	pierre	pierre	PROPN
ftr-325	2437	9	leval	leval	NOUN
ftr-325	2437	10	characterized	characterize	VERB
ftr-325	2437	11	the	the	DET
ftr-325	2437	12	district	district	NOUN
ftr-325	2437	13	court	court	NOUN
ftr-325	2437	14	’s	’s	PART
ftr-325	2437	15	analysis	analysis	NOUN
ftr-325	2437	16	as	as	ADP
ftr-325	2437	17	“	"	PUNCT
ftr-325	2437	18	thorough	thorough	ADJ
ftr-325	2437	19	and	and	CCONJ
ftr-325	2437	20	thoughtful	thoughtful	ADJ
ftr-325	2437	21	.	.	PUNCT
ftr-325	2437	22	”	"	PUNCT
ftr-325	2438	1	622	622	NUM
ftr-325	2438	2	florida	florida	PROPN
ftr-325	2438	3	tax	tax	NOUN
ftr-325	2438	4	review	review	NOUN
ftr-325	2438	5	[	[	X
ftr-325	2438	6	vol	vol	NOUN
ftr-325	2438	7	.	.	PUNCT
ftr-325	2438	8	13:10	13:10	NUM
ftr-325	2438	9	judge	judge	NOUN
ftr-325	2438	10	underhill	underhill	PROPN
ftr-325	2438	11	relied	rely	VERB
ftr-325	2438	12	upon	upon	SCONJ
ftr-325	2438	13	extensively	extensively	ADV
ftr-325	2438	14	to	to	PART
ftr-325	2438	15	reach	reach	VERB
ftr-325	2438	16	his	his	PRON
ftr-325	2438	17	conclusion	conclusion	NOUN
ftr-325	2438	18	,	,	PUNCT
ftr-325	2438	19	held	hold	VERB
ftr-325	2438	20	that	that	SCONJ
ftr-325	2438	21	the	the	DET
ftr-325	2438	22	application	application	NOUN
ftr-325	2438	23	of	of	ADP
ftr-325	2438	24	§	§	PROPN
ftr-325	2438	25	704(e)(1	704(e)(1	NUM
ftr-325	2438	26	)	)	PUNCT
ftr-325	2438	27	was	be	AUX
ftr-325	2438	28	not	not	PART
ftr-325	2438	29	limited	limit	VERB
ftr-325	2438	30	to	to	ADP
ftr-325	2438	31	the	the	DET
ftr-325	2438	32	context	context	NOUN
ftr-325	2438	33	of	of	ADP
ftr-325	2438	34	family	family	NOUN
ftr-325	2438	35	partnerships	partnership	NOUN
ftr-325	2438	36	,	,	PUNCT
ftr-325	2438	37	evans	evans	PROPN
ftr-325	2438	38	involved	involve	VERB
ftr-325	2438	39	the	the	DET
ftr-325	2438	40	question	question	NOUN
ftr-325	2438	41	who	who	PRON
ftr-325	2438	42	,	,	PUNCT
ftr-325	2438	43	between	between	ADP
ftr-325	2438	44	two	two	NUM
ftr-325	2438	45	different	different	ADJ
ftr-325	2438	46	persons	person	NOUN
ftr-325	2438	47	—	—	PUNCT
ftr-325	2438	48	the	the	DET
ftr-325	2438	49	original	original	ADJ
ftr-325	2438	50	partner	partner	NOUN
ftr-325	2438	51	or	or	CCONJ
ftr-325	2438	52	an	an	DET
ftr-325	2438	53	assignee	assignee	NOUN
ftr-325	2438	54	of	of	ADP
ftr-325	2438	55	the	the	DET
ftr-325	2438	56	original	original	ADJ
ftr-325	2438	57	partner‘s	partner‘s	ADJ
ftr-325	2438	58	economic	economic	ADJ
ftr-325	2438	59	interest	interest	NOUN
ftr-325	2438	60	—	—	PUNCT
ftr-325	2438	61	was	be	AUX
ftr-325	2438	62	the	the	DET
ftr-325	2438	63	partner	partner	NOUN
ftr-325	2438	64	who	who	PRON
ftr-325	2438	65	should	should	AUX
ftr-325	2438	66	be	be	AUX
ftr-325	2438	67	taxed	tax	VERB
ftr-325	2438	68	on	on	ADP
ftr-325	2438	69	a	a	DET
ftr-325	2438	70	distributive	distributive	ADJ
ftr-325	2438	71	share	share	NOUN
ftr-325	2438	72	of	of	ADP
ftr-325	2438	73	the	the	DET
ftr-325	2438	74	partnership‘s	partnership‘s	PROPN
ftr-325	2438	75	income	income	NOUN
ftr-325	2438	76	.	.	PUNCT
ftr-325	2439	1	although	although	SCONJ
ftr-325	2439	2	in	in	ADP
ftr-325	2439	3	the	the	DET
ftr-325	2439	4	family	family	NOUN
ftr-325	2439	5	context	context	NOUN
ftr-325	2439	6	§	§	PROPN
ftr-325	2439	7	704(e	704(e	PROPN
ftr-325	2439	8	)	)	PUNCT
ftr-325	2439	9	frequently	frequently	ADV
ftr-325	2439	10	has	have	AUX
ftr-325	2439	11	been	be	AUX
ftr-325	2439	12	applied	apply	VERB
ftr-325	2439	13	to	to	PART
ftr-325	2439	14	determine	determine	VERB
ftr-325	2439	15	whether	whether	SCONJ
ftr-325	2439	16	a	a	DET
ftr-325	2439	17	partnership	partnership	NOUN
ftr-325	2439	18	exists	exist	VERB
ftr-325	2439	19	in	in	ADP
ftr-325	2439	20	the	the	DET
ftr-325	2439	21	first	first	ADJ
ftr-325	2439	22	place	place	NOUN
ftr-325	2439	23	,	,	PUNCT
ftr-325	2439	24	judge	judge	VERB
ftr-325	2439	25	underhill‘s	underhill‘s	ADJ
ftr-325	2439	26	decision	decision	NOUN
ftr-325	2439	27	in	in	ADP
ftr-325	2439	28	castle	castle	PROPN
ftr-325	2439	29	harbour	harbour	PROPN
ftr-325	2439	30	iii	iii	PROPN
ftr-325	2439	31	is	be	AUX
ftr-325	2439	32	the	the	DET
ftr-325	2439	33	first	first	ADJ
ftr-325	2439	34	case	case	NOUN
ftr-325	2439	35	to	to	ADP
ftr-325	2439	36	―discover‖	―discover‖	PROPN
ftr-325	2439	37	that	that	SCONJ
ftr-325	2439	38	§	§	PROPN
ftr-325	2439	39	704(e)(1	704(e)(1	NOUN
ftr-325	2439	40	)	)	PUNCT
ftr-325	2439	41	applies	apply	VERB
ftr-325	2439	42	to	to	PART
ftr-325	2439	43	determine	determine	VERB
ftr-325	2439	44	whether	whether	SCONJ
ftr-325	2439	45	an	an	DET
ftr-325	2439	46	arrangement	arrangement	NOUN
ftr-325	2439	47	between	between	ADP
ftr-325	2439	48	two	two	NUM
ftr-325	2439	49	(	(	PUNCT
ftr-325	2439	50	or	or	CCONJ
ftr-325	2439	51	more	more	ADJ
ftr-325	2439	52	)	)	PUNCT
ftr-325	2439	53	otherwise	otherwise	ADV
ftr-325	2439	54	unrelated	unrelated	ADJ
ftr-325	2439	55	business	business	NOUN
ftr-325	2439	56	entities	entity	NOUN
ftr-325	2439	57	or	or	CCONJ
ftr-325	2439	58	unrelated	unrelated	ADJ
ftr-325	2439	59	individuals	individual	NOUN
ftr-325	2439	60	constituted	constitute	VERB
ftr-325	2439	61	a	a	DET
ftr-325	2439	62	partnership	partnership	NOUN
ftr-325	2439	63	.	.	PUNCT
ftr-325	2440	1			X
ftr-325	2441	1	it	it	PRON
ftr-325	2441	2	has	have	AUX
ftr-325	2441	3	sometimes	sometimes	ADV
ftr-325	2441	4	been	be	AUX
ftr-325	2441	5	adduced	adduce	VERB
ftr-325	2441	6	that	that	SCONJ
ftr-325	2441	7	the	the	DET
ftr-325	2441	8	fact	fact	NOUN
ftr-325	2441	9	that	that	SCONJ
ftr-325	2441	10	a	a	DET
ftr-325	2441	11	court	court	NOUN
ftr-325	2441	12	of	of	ADP
ftr-325	2441	13	applicable	applicable	ADJ
ftr-325	2441	14	jurisdiction	jurisdiction	NOUN
ftr-325	2441	15	subsequently	subsequently	ADV
ftr-325	2441	16	upholds	uphold	VERB
ftr-325	2441	17	the	the	DET
ftr-325	2441	18	tax	tax	NOUN
ftr-325	2441	19	treatment	treatment	NOUN
ftr-325	2441	20	of	of	ADP
ftr-325	2441	21	a	a	DET
ftr-325	2441	22	transaction	transaction	NOUN
ftr-325	2441	23	should	should	AUX
ftr-325	2441	24	be	be	AUX
ftr-325	2441	25	a	a	DET
ftr-325	2441	26	strong	strong	ADJ
ftr-325	2441	27	argument	argument	NOUN
ftr-325	2441	28	for	for	ADP
ftr-325	2441	29	the	the	DET
ftr-325	2441	30	proposition	proposition	NOUN
ftr-325	2441	31	that	that	SCONJ
ftr-325	2441	32	such	such	ADJ
ftr-325	2441	33	tax	tax	NOUN
ftr-325	2441	34	treatment	treatment	NOUN
ftr-325	2441	35	was	be	AUX
ftr-325	2441	36	based	base	VERB
ftr-325	2441	37	upon	upon	SCONJ
ftr-325	2441	38	substantial	substantial	ADJ
ftr-325	2441	39	authority	authority	NOUN
ftr-325	2441	40	.	.	PUNCT
ftr-325	2442	1	with	with	ADP
ftr-325	2442	2	respect	respect	NOUN
ftr-325	2442	3	to	to	ADP
ftr-325	2442	4	whether	whether	SCONJ
ftr-325	2442	5	the	the	DET
ftr-325	2442	6	applicability	applicability	NOUN
ftr-325	2442	7	of	of	ADP
ftr-325	2442	8	penalties	penalty	NOUN
ftr-325	2442	9	should	should	AUX
ftr-325	2442	10	he	he	PRON
ftr-325	2442	11	be	be	AUX
ftr-325	2442	12	reversed	reverse	VERB
ftr-325	2442	13	on	on	ADP
ftr-325	2442	14	appeal	appeal	NOUN
ftr-325	2442	15	,	,	PUNCT
ftr-325	2442	16	judge	judge	PROPN
ftr-325	2442	17	underhill	underhill	PROPN
ftr-325	2442	18	stated	state	VERB
ftr-325	2442	19	:	:	PUNCT
ftr-325	2442	20	to	to	ADP
ftr-325	2442	21	a	a	DET
ftr-325	2442	22	large	large	ADJ
ftr-325	2442	23	extent	extent	NOUN
ftr-325	2442	24	,	,	PUNCT
ftr-325	2442	25	my	my	PRON
ftr-325	2442	26	holding	holding	NOUN
ftr-325	2442	27	in	in	ADP
ftr-325	2442	28	castle	castle	ADJ
ftr-325	2442	29	harbour	harbour	NOUN
ftr-325	2442	30	i	i	PRON
ftr-325	2442	31	in	in	ADP
ftr-325	2442	32	favor	favor	NOUN
ftr-325	2442	33	of	of	ADP
ftr-325	2442	34	the	the	DET
ftr-325	2442	35	taxpayer	taxpayer	NOUN
ftr-325	2442	36	demonstrates	demonstrate	VERB
ftr-325	2442	37	the	the	DET
ftr-325	2442	38	substantial	substantial	ADJ
ftr-325	2442	39	authority	authority	NOUN
ftr-325	2442	40	for	for	ADP
ftr-325	2442	41	the	the	DET
ftr-325	2442	42	partnership‘s	partnership‘s	PROPN
ftr-325	2442	43	tax	tax	NOUN
ftr-325	2442	44	treatment	treatment	NOUN
ftr-325	2442	45	of	of	ADP
ftr-325	2442	46	the	the	DET
ftr-325	2442	47	dutch	dutch	ADJ
ftr-325	2442	48	banks	bank	NOUN
ftr-325	2442	49	,	,	PUNCT
ftr-325	2442	50	as	as	SCONJ
ftr-325	2442	51	does	do	VERB
ftr-325	2442	52	my	my	PRON
ftr-325	2442	53	discussion	discussion	NOUN
ftr-325	2442	54	above	above	ADP
ftr-325	2442	55	of	of	ADP
ftr-325	2442	56	the	the	DET
ftr-325	2442	57	dutch	dutch	ADJ
ftr-325	2442	58	banks	bank	NOUN
ftr-325	2442	59	‘	‘	PART
ftr-325	2442	60	interest	interest	NOUN
ftr-325	2442	61	in	in	ADP
ftr-325	2442	62	castle	castle	PROPN
ftr-325	2442	63	harbour	harbour	NOUN
ftr-325	2442	64	under	under	ADP
ftr-325	2442	65	section	section	NOUN
ftr-325	2442	66	704(e)(1	704(e)(1	NUM
ftr-325	2442	67	)	)	PUNCT
ftr-325	2442	68	.	.	PUNCT
ftr-325	2443	1	in	in	ADP
ftr-325	2443	2	addition	addition	NOUN
ftr-325	2443	3	,	,	PUNCT
ftr-325	2443	4	the	the	DET
ftr-325	2443	5	government‘s	government‘s	NOUN
ftr-325	2443	6	arguments	argument	NOUN
ftr-325	2443	7	against	against	ADP
ftr-325	2443	8	the	the	DET
ftr-325	2443	9	substantial	substantial	ADJ
ftr-325	2443	10	authority	authority	NOUN
ftr-325	2443	11	defense	defense	NOUN
ftr-325	2443	12	are	be	AUX
ftr-325	2443	13	unavailing	unavaile	VERB
ftr-325	2443	14	.	.	PUNCT
ftr-325	2444	1			PROPN
ftr-325	2444	2	judge	judge	PROPN
ftr-325	2444	3	underhill	underhill	PROPN
ftr-325	2444	4	also	also	ADV
ftr-325	2444	5	sought	seek	VERB
ftr-325	2444	6	to	to	PART
ftr-325	2444	7	place	place	VERB
ftr-325	2444	8	the	the	DET
ftr-325	2444	9	application	application	NOUN
ftr-325	2444	10	of	of	ADP
ftr-325	2444	11	the	the	DET
ftr-325	2444	12	penalty	penalty	NOUN
ftr-325	2444	13	provisions	provision	NOUN
ftr-325	2444	14	in	in	ADP
ftr-325	2444	15	a	a	DET
ftr-325	2444	16	temporal	temporal	ADJ
ftr-325	2444	17	context	context	NOUN
ftr-325	2444	18	when	when	SCONJ
ftr-325	2444	19	he	he	PRON
ftr-325	2444	20	stated	state	VERB
ftr-325	2444	21	:	:	PUNCT
ftr-325	2444	22	the	the	DET
ftr-325	2444	23	government	government	NOUN
ftr-325	2444	24	argues	argue	VERB
ftr-325	2444	25	that	that	SCONJ
ftr-325	2444	26	culbertson	culbertson	PROPN
ftr-325	2444	27	and	and	CCONJ
ftr-325	2444	28	second	second	ADJ
ftr-325	2444	29	circuit	circuit	NOUN
ftr-325	2444	30	cases	case	NOUN
ftr-325	2444	31	like	like	ADP
ftr-325	2444	32	slifka	slifka	ADJ
ftr-325	2444	33	and	and	CCONJ
ftr-325	2444	34	dyer	dyer	NOUN
ftr-325	2444	35	that	that	PRON
ftr-325	2444	36	interpreted	interpret	VERB
ftr-325	2444	37	culbertson	culbertson	PROPN
ftr-325	2444	38	can	can	AUX
ftr-325	2444	39	not	not	PART
ftr-325	2444	40	provide	provide	VERB
ftr-325	2444	41	substantial	substantial	ADJ
ftr-325	2444	42	authority	authority	NOUN
ftr-325	2444	43	for	for	ADP
ftr-325	2444	44	the	the	DET
ftr-325	2444	45	partnership‘s	partnership‘s	PROPN
ftr-325	2444	46	tax	tax	NOUN
ftr-325	2444	47	position	position	NOUN
ftr-325	2444	48	because	because	SCONJ
ftr-325	2444	49	the	the	DET
ftr-325	2444	50	second	second	ADJ
ftr-325	2444	51	circuit	circuit	NOUN
ftr-325	2444	52	held	hold	VERB
ftr-325	2444	53	in	in	ADP
ftr-325	2444	54	castle	castle	PROPN
ftr-325	2444	55	harbour	harbour	PROPN
ftr-325	2444	56	ii	ii	PROPN
ftr-325	2444	57	that	that	SCONJ
ftr-325	2444	58	the	the	DET
ftr-325	2444	59	dutch	dutch	ADJ
ftr-325	2444	60	banks	bank	NOUN
ftr-325	2444	61	were	be	AUX
ftr-325	2444	62	not	not	PART
ftr-325	2444	63	partners	partner	NOUN
ftr-325	2444	64	under	under	ADP
ftr-325	2444	65	culbertson	culbertson	PROPN
ftr-325	2444	66	.	.	PUNCT
ftr-325	2445	1	the	the	DET
ftr-325	2445	2	government	government	NOUN
ftr-325	2445	3	,	,	PUNCT
ftr-325	2445	4	however	however	ADV
ftr-325	2445	5	,	,	PUNCT
ftr-325	2445	6	has	have	AUX
ftr-325	2445	7	not	not	PART
ftr-325	2445	8	pointed	point	VERB
ftr-325	2445	9	to	to	ADP
ftr-325	2445	10	any	any	DET
ftr-325	2445	11	second	second	ADJ
ftr-325	2445	12	circuit	circuit	NOUN
ftr-325	2445	13	case	case	NOUN
ftr-325	2445	14	or	or	CCONJ
ftr-325	2445	15	other	other	ADJ
ftr-325	2445	16	authority	authority	NOUN
ftr-325	2445	17	,	,	PUNCT
ftr-325	2445	18	prior	prior	ADV
ftr-325	2445	19	to	to	ADP
ftr-325	2445	20	1997	1997	NUM
ftr-325	2445	21	and	and	CCONJ
ftr-325	2445	22	1998	1998	NUM
ftr-325	2445	23	when	when	SCONJ
ftr-325	2445	24	the	the	DET
ftr-325	2445	25	castle	castle	NOUN
ftr-325	2445	26	harbour	harbour	PROPN
ftr-325	2445	27	partners	partner	NOUN
ftr-325	2445	28	took	take	VERB
ftr-325	2445	29	the	the	DET
ftr-325	2445	30	tax	tax	NOUN
ftr-325	2445	31	positions	position	NOUN
ftr-325	2445	32	at	at	ADP
ftr-325	2445	33	issue	issue	NOUN
ftr-325	2445	34	,	,	PUNCT
ftr-325	2445	35	where	where	SCONJ
ftr-325	2445	36	the	the	DET
ftr-325	2445	37	parties	party	NOUN
ftr-325	2445	38	‘	'	PUNCT
ftr-325	2445	39	good	good	ADJ
ftr-325	2445	40	faith	faith	NOUN
ftr-325	2445	41	intention	intention	NOUN
ftr-325	2445	42	or	or	CCONJ
ftr-325	2445	43	valid	valid	ADJ
ftr-325	2445	44	business	business	NOUN
ftr-325	2445	45	purpose	purpose	NOUN
ftr-325	2445	46	in	in	ADP
ftr-325	2445	47	forming	form	VERB
ftr-325	2445	48	a	a	DET
ftr-325	2445	49	partnership	partnership	NOUN
ftr-325	2445	50	was	be	AUX
ftr-325	2445	51	not	not	PART
ftr-325	2445	52	sufficient	sufficient	ADJ
ftr-325	2445	53	to	to	PART
ftr-325	2445	54	support	support	VERB
ftr-325	2445	55	a	a	DET
ftr-325	2445	56	conclusion	conclusion	NOUN
ftr-325	2445	57	of	of	ADP
ftr-325	2445	58	partnership	partnership	NOUN
ftr-325	2445	59	status	status	NOUN
ftr-325	2445	60	for	for	ADP
ftr-325	2445	61	tax	tax	NOUN
ftr-325	2445	62	purposes	purpose	NOUN
ftr-325	2445	63	.	.	PUNCT
ftr-325	2446	1			NOUN
ftr-325	2446	2	in	in	ADP
ftr-325	2446	3	the	the	DET
ftr-325	2446	4	context	context	NOUN
ftr-325	2446	5	of	of	ADP
ftr-325	2446	6	the	the	DET
ftr-325	2446	7	previous	previous	ADJ
ftr-325	2446	8	two	two	NUM
ftr-325	2446	9	bullet	bullet	NOUN
ftr-325	2446	10	points	point	NOUN
ftr-325	2446	11	,	,	PUNCT
ftr-325	2446	12	it	it	PRON
ftr-325	2446	13	is	be	AUX
ftr-325	2446	14	worth	worth	ADJ
ftr-325	2446	15	noting	note	VERB
ftr-325	2446	16	that	that	SCONJ
ftr-325	2446	17	judge	judge	NOUN
ftr-325	2446	18	underhill‘s	underhill‘s	NOUN
ftr-325	2446	19	observations	observation	NOUN
ftr-325	2446	20	in	in	ADP
ftr-325	2446	21	the	the	DET
ftr-325	2446	22	immediately	immediately	ADV
ftr-325	2446	23	preceding	precede	VERB
ftr-325	2446	24	bullet	bullet	NOUN
ftr-325	2446	25	point	point	NOUN
ftr-325	2446	26	appears	appear	VERB
ftr-325	2446	27	to	to	PART
ftr-325	2446	28	be	be	AUX
ftr-325	2446	29	consistent	consistent	ADJ
ftr-325	2446	30	with	with	ADP
ftr-325	2446	31	reg	reg	NOUN
ftr-325	2446	32	.	.	PUNCT
ftr-325	2447	1	§	§	PROPN
ftr-325	2447	2	1.66624(d)(3)(iv)(c	1.66624(d)(3)(iv)(c	NUM
ftr-325	2447	3	)	)	PUNCT
ftr-325	2447	4	,	,	PUNCT
ftr-325	2447	5	which	which	PRON
ftr-325	2447	6	provides	provide	VERB
ftr-325	2447	7	that	that	SCONJ
ftr-325	2447	8	whether	whether	SCONJ
ftr-325	2447	9	a	a	DET
ftr-325	2447	10	position	position	NOUN
ftr-325	2447	11	was	be	AUX
ftr-325	2447	12	supported	support	VERB
ftr-325	2447	13	by	by	ADP
ftr-325	2447	14	substantial	substantial	ADJ
ftr-325	2447	15	authority	authority	NOUN
ftr-325	2447	16	must	must	AUX
ftr-325	2447	17	be	be	AUX
ftr-325	2447	18	determined	determine	VERB
ftr-325	2447	19	with	with	ADP
ftr-325	2447	20	reference	reference	NOUN
ftr-325	2447	21	to	to	ADP
ftr-325	2447	22	authorities	authority	NOUN
ftr-325	2447	23	in	in	ADP
ftr-325	2447	24	existence	existence	NOUN
ftr-325	2447	25	at	at	ADP
ftr-325	2447	26	the	the	DET
ftr-325	2447	27	time	time	NOUN
ftr-325	2447	28	.	.	PUNCT
ftr-325	2448	1	but	but	CCONJ
ftr-325	2448	2	judge	judge	VERB
ftr-325	2448	3	underhill‘s	underhill‘s	NOUN
ftr-325	2448	4	observations	observation	NOUN
ftr-325	2448	5	in	in	ADP
ftr-325	2448	6	the	the	DET
ftr-325	2448	7	second	second	ADJ
ftr-325	2448	8	preceding	precede	VERB
ftr-325	2448	9	bullet	bullet	NOUN
ftr-325	2448	10	point	point	NOUN
ftr-325	2448	11	appear	appear	VERB
ftr-325	2448	12	to	to	PART
ftr-325	2448	13	be	be	AUX
ftr-325	2448	14	inconsistent	inconsistent	ADJ
ftr-325	2448	15	with	with	ADP
ftr-325	2448	16	both	both	DET
ftr-325	2448	17	reg	reg	NOUN
ftr-325	2448	18	.	.	PUNCT
ftr-325	2449	1	§	§	PROPN
ftr-325	2449	2	1.66622013	1.66622013	NUM
ftr-325	2449	3	]	]	PUNCT
ftr-325	2449	4	recent	recent	ADJ
ftr-325	2449	5	developments	development	NOUN
ftr-325	2449	6	in	in	ADP
ftr-325	2449	7	federal	federal	ADJ
ftr-325	2449	8	income	income	NOUN
ftr-325	2449	9	taxation	taxation	NOUN
ftr-325	2449	10	623	623	NUM
ftr-325	2449	11	4(d)(3)(iv)(c	4(d)(3)(iv)(c	NUM
ftr-325	2449	12	)	)	PUNCT
ftr-325	2449	13	and	and	CCONJ
ftr-325	2449	14	observations	observation	NOUN
ftr-325	2449	15	in	in	ADP
ftr-325	2449	16	the	the	DET
ftr-325	2449	17	immediately	immediately	ADV
ftr-325	2449	18	preceding	precede	VERB
ftr-325	2449	19	bullet	bullet	NOUN
ftr-325	2449	20	.	.	PUNCT
ftr-325	2450	1	however	however	ADV
ftr-325	2450	2	,	,	PUNCT
ftr-325	2450	3	we	we	PRON
ftr-325	2450	4	are	be	AUX
ftr-325	2450	5	not	not	PART
ftr-325	2450	6	all	all	PRON
ftr-325	2450	7	in	in	ADP
ftr-325	2450	8	agreement	agreement	NOUN
ftr-325	2450	9	with	with	ADP
ftr-325	2450	10	what	what	PRON
ftr-325	2450	11	judge	judge	NOUN
ftr-325	2450	12	underhill	underhill	PROPN
ftr-325	2450	13	intended	intend	VERB
ftr-325	2450	14	the	the	DET
ftr-325	2450	15	observations	observation	NOUN
ftr-325	2450	16	in	in	ADP
ftr-325	2450	17	the	the	DET
ftr-325	2450	18	second	second	ADJ
ftr-325	2450	19	preceding	precede	VERB
ftr-325	2450	20	bullet	bullet	NOUN
ftr-325	2450	21	point	point	NOUN
ftr-325	2450	22	to	to	PART
ftr-325	2450	23	mean	mean	VERB
ftr-325	2450	24	.	.	PUNCT
ftr-325	2451	1	d.	d.	PROPN
ftr-325	2451	2	castle	castle	PROPN
ftr-325	2451	3	harbour	harbour	PROPN
ftr-325	2451	4	iv	iv	X
ftr-325	2451	5	:	:	PUNCT
ftr-325	2451	6	the	the	DET
ftr-325	2451	7	second	second	ADJ
ftr-325	2451	8	circuit	circuit	NOUN
ftr-325	2451	9	smacks	smack	VERB
ftr-325	2451	10	down	down	ADP
ftr-325	2451	11	the	the	DET
ftr-325	2451	12	district	district	NOUN
ftr-325	2451	13	court	court	NOUN
ftr-325	2451	14	again	again	ADV
ftr-325	2451	15	in	in	ADP
ftr-325	2451	16	an	an	DET
ftr-325	2451	17	opinion	opinion	NOUN
ftr-325	2451	18	that	that	PRON
ftr-325	2451	19	leaves	leave	VERB
ftr-325	2451	20	you	you	PRON
ftr-325	2451	21	wondering	wonder	VERB
ftr-325	2451	22	why	why	SCONJ
ftr-325	2451	23	it	it	PRON
ftr-325	2451	24	ever	ever	ADV
ftr-325	2451	25	remanded	remand	VERB
ftr-325	2451	26	the	the	DET
ftr-325	2451	27	case	case	NOUN
ftr-325	2451	28	in	in	ADP
ftr-325	2451	29	the	the	DET
ftr-325	2451	30	first	first	ADJ
ftr-325	2451	31	place	place	NOUN
ftr-325	2451	32	.	.	PUNCT
ftr-325	2452	1	666	666	NUM
ftr-325	2452	2	f.3d	f.3d	NUM
ftr-325	2452	3	836	836	NUM
ftr-325	2452	4	(	(	PUNCT
ftr-325	2452	5	2d	2d	NUM
ftr-325	2452	6	cir	cir	NOUN
ftr-325	2452	7	.	.	PUNCT
ftr-325	2452	8	1/24/12	1/24/12	NUM
ftr-325	2452	9	)	)	PUNCT
ftr-325	2452	10	.	.	PUNCT
ftr-325	2453	1	in	in	ADP
ftr-325	2453	2	another	another	DET
ftr-325	2453	3	opinion	opinion	NOUN
ftr-325	2453	4	by	by	ADP
ftr-325	2453	5	judge	judge	NOUN
ftr-325	2453	6	leval	leval	PROPN
ftr-325	2453	7	,	,	PUNCT
ftr-325	2453	8	the	the	DET
ftr-325	2453	9	second	second	ADJ
ftr-325	2453	10	circuit	circuit	NOUN
ftr-325	2453	11	again	again	ADV
ftr-325	2453	12	reversed	reverse	VERB
ftr-325	2453	13	judge	judge	NOUN
ftr-325	2453	14	underhill	underhill	NOUN
ftr-325	2453	15	and	and	CCONJ
ftr-325	2453	16	held	hold	VERB
ftr-325	2453	17	that	that	SCONJ
ftr-325	2453	18	the	the	DET
ftr-325	2453	19	enactment	enactment	NOUN
ftr-325	2453	20	of	of	ADP
ftr-325	2453	21	§	§	PROPN
ftr-325	2453	22	704(e)(1	704(e)(1	PROPN
ftr-325	2453	23	)	)	PUNCT
ftr-325	2453	24	,	,	PUNCT
ftr-325	2453	25	which	which	PRON
ftr-325	2453	26	recognizes	recognize	VERB
ftr-325	2453	27	as	as	ADP
ftr-325	2453	28	a	a	DET
ftr-325	2453	29	partner	partner	NOUN
ftr-325	2453	30	one	one	NOUN
ftr-325	2453	31	who	who	PRON
ftr-325	2453	32	owns	own	VERB
ftr-325	2453	33	a	a	DET
ftr-325	2453	34	―capital	―capital	ADJ
ftr-325	2453	35	interest	interest	NOUN
ftr-325	2453	36	in	in	ADP
ftr-325	2453	37	a	a	DET
ftr-325	2453	38	partnership,‖	partnership,‖	NOUN
ftr-325	2453	39	did	do	AUX
ftr-325	2453	40	not	not	PART
ftr-325	2453	41	―change	―change	VERB
ftr-325	2454	1	[	[	X
ftr-325	2454	2	]	]	X
ftr-325	2454	3	the	the	DET
ftr-325	2454	4	law	law	NOUN
ftr-325	2454	5	so	so	SCONJ
ftr-325	2454	6	that	that	SCONJ
ftr-325	2454	7	a	a	DET
ftr-325	2454	8	holding	holding	NOUN
ftr-325	2454	9	of	of	ADP
ftr-325	2454	10	debt	debt	NOUN
ftr-325	2454	11	(	(	PUNCT
ftr-325	2454	12	or	or	CCONJ
ftr-325	2454	13	of	of	ADP
ftr-325	2454	14	an	an	DET
ftr-325	2454	15	interest	interest	NOUN
ftr-325	2454	16	overwhelmingly	overwhelmingly	ADV
ftr-325	2454	17	in	in	ADP
ftr-325	2454	18	the	the	DET
ftr-325	2454	19	nature	nature	NOUN
ftr-325	2454	20	of	of	ADP
ftr-325	2454	21	debt	debt	NOUN
ftr-325	2454	22	)	)	PUNCT
ftr-325	2454	23	could	could	AUX
ftr-325	2454	24	qualify	qualify	VERB
ftr-325	2454	25	as	as	ADP
ftr-325	2454	26	a	a	DET
ftr-325	2454	27	partnership	partnership	NOUN
ftr-325	2454	28	interest.‖	interest.‖	NOUN
ftr-325	2454	29	notwithstanding	notwithstanding	ADP
ftr-325	2454	30	that	that	SCONJ
ftr-325	2454	31	they	they	PRON
ftr-325	2454	32	tend	tend	VERB
ftr-325	2454	33	to	to	PART
ftr-325	2454	34	favor	favor	VERB
ftr-325	2454	35	the	the	DET
ftr-325	2454	36	government‘s	government‘s	NOUN
ftr-325	2454	37	position	position	NOUN
ftr-325	2454	38	,	,	PUNCT
ftr-325	2454	39	the	the	DET
ftr-325	2454	40	governing	govern	VERB
ftr-325	2454	41	statute	statute	NOUN
ftr-325	2454	42	and	and	CCONJ
ftr-325	2454	43	regulation	regulation	NOUN
ftr-325	2454	44	leave	leave	VERB
ftr-325	2454	45	some	some	DET
ftr-325	2454	46	ambiguity	ambiguity	NOUN
ftr-325	2454	47	as	as	ADP
ftr-325	2454	48	to	to	ADP
ftr-325	2454	49	whether	whether	SCONJ
ftr-325	2454	50	the	the	DET
ftr-325	2454	51	holder	holder	NOUN
ftr-325	2454	52	of	of	ADP
ftr-325	2454	53	partnership	partnership	NOUN
ftr-325	2454	54	debt	debt	NOUN
ftr-325	2454	55	(	(	PUNCT
ftr-325	2454	56	or	or	CCONJ
ftr-325	2454	57	an	an	DET
ftr-325	2454	58	interest	interest	NOUN
ftr-325	2454	59	overwhelmingly	overwhelmingly	ADV
ftr-325	2454	60	in	in	ADP
ftr-325	2454	61	the	the	DET
ftr-325	2454	62	nature	nature	NOUN
ftr-325	2454	63	of	of	ADP
ftr-325	2454	64	debt	debt	NOUN
ftr-325	2454	65	)	)	PUNCT
ftr-325	2454	66	shall	shall	AUX
ftr-325	2454	67	be	be	AUX
ftr-325	2454	68	recognized	recognize	VERB
ftr-325	2454	69	as	as	ADP
ftr-325	2454	70	a	a	DET
ftr-325	2454	71	partner	partner	NOUN
ftr-325	2454	72	.	.	PUNCT
ftr-325	2455	1	therefore	therefore	ADV
ftr-325	2455	2	,	,	PUNCT
ftr-325	2455	3	we	we	PRON
ftr-325	2455	4	may	may	AUX
ftr-325	2455	5	consult	consult	VERB
ftr-325	2455	6	the	the	DET
ftr-325	2455	7	legislative	legislative	ADJ
ftr-325	2455	8	history	history	NOUN
ftr-325	2455	9	to	to	PART
ftr-325	2455	10	see	see	VERB
ftr-325	2455	11	whether	whether	SCONJ
ftr-325	2455	12	it	it	PRON
ftr-325	2455	13	sheds	shed	VERB
ftr-325	2455	14	light	light	NOUN
ftr-325	2455	15	on	on	ADP
ftr-325	2455	16	their	their	PRON
ftr-325	2455	17	interpretation	interpretation	NOUN
ftr-325	2455	18	.	.	PUNCT
ftr-325	2455	19	.	.	PUNCT
ftr-325	2455	20	.	.	PUNCT
ftr-325	2455	21	.	.	PUNCT
ftr-325	2456	1	the	the	DET
ftr-325	2456	2	reports	report	NOUN
ftr-325	2456	3	of	of	ADP
ftr-325	2456	4	the	the	DET
ftr-325	2456	5	house	house	NOUN
ftr-325	2456	6	and	and	CCONJ
ftr-325	2456	7	the	the	DET
ftr-325	2456	8	senate	senate	PROPN
ftr-325	2456	9	accompanying	accompany	VERB
ftr-325	2456	10	the	the	DET
ftr-325	2456	11	passage	passage	NOUN
ftr-325	2456	12	of	of	ADP
ftr-325	2456	13	§	§	PROPN
ftr-325	2456	14	704(e	704(e	PROPN
ftr-325	2456	15	)	)	PUNCT
ftr-325	2456	16	make	make	VERB
ftr-325	2456	17	clear	clear	ADJ
ftr-325	2456	18	that	that	SCONJ
ftr-325	2456	19	the	the	DET
ftr-325	2456	20	provision	provision	NOUN
ftr-325	2456	21	did	do	AUX
ftr-325	2456	22	not	not	PART
ftr-325	2456	23	intend	intend	VERB
ftr-325	2456	24	to	to	PART
ftr-325	2456	25	broaden	broaden	VERB
ftr-325	2456	26	the	the	DET
ftr-325	2456	27	character	character	NOUN
ftr-325	2456	28	of	of	ADP
ftr-325	2456	29	interests	interest	NOUN
ftr-325	2456	30	in	in	ADP
ftr-325	2456	31	partnerships	partnership	NOUN
ftr-325	2456	32	that	that	PRON
ftr-325	2456	33	qualify	qualify	VERB
ftr-325	2456	34	for	for	ADP
ftr-325	2456	35	treatment	treatment	NOUN
ftr-325	2456	36	as	as	ADP
ftr-325	2456	37	a	a	DET
ftr-325	2456	38	partnership	partnership	NOUN
ftr-325	2456	39	interest	interest	NOUN
ftr-325	2456	40	to	to	PART
ftr-325	2456	41	include	include	VERB
ftr-325	2456	42	partnership	partnership	NOUN
ftr-325	2456	43	debt	debt	NOUN
ftr-325	2456	44	.	.	PUNCT
ftr-325	2457	1	the	the	DET
ftr-325	2457	2	purpose	purpose	NOUN
ftr-325	2457	3	of	of	ADP
ftr-325	2457	4	the	the	DET
ftr-325	2457	5	statute	statute	NOUN
ftr-325	2457	6	was	be	AUX
ftr-325	2457	7	to	to	PART
ftr-325	2457	8	address	address	VERB
ftr-325	2457	9	an	an	DET
ftr-325	2457	10	altogether	altogether	ADV
ftr-325	2457	11	different	different	ADJ
ftr-325	2457	12	question	question	NOUN
ftr-325	2457	13	.	.	PUNCT
ftr-325	2458	1	the	the	DET
ftr-325	2458	2	concern	concern	NOUN
ftr-325	2458	3	of	of	ADP
ftr-325	2458	4	§	§	PROPN
ftr-325	2458	5	704(e)(1	704(e)(1	NUM
ftr-325	2458	6	)	)	PUNCT
ftr-325	2458	7	was	be	AUX
ftr-325	2458	8	whether	whether	SCONJ
ftr-325	2458	9	it	it	PRON
ftr-325	2458	10	matters	matter	VERB
ftr-325	2458	11	,	,	PUNCT
ftr-325	2458	12	for	for	ADP
ftr-325	2458	13	the	the	DET
ftr-325	2458	14	determination	determination	NOUN
ftr-325	2458	15	of	of	ADP
ftr-325	2458	16	whether	whether	SCONJ
ftr-325	2458	17	a	a	DET
ftr-325	2458	18	person	person	NOUN
ftr-325	2458	19	is	be	AUX
ftr-325	2458	20	a	a	DET
ftr-325	2458	21	partner	partner	NOUN
ftr-325	2458	22	for	for	ADP
ftr-325	2458	23	tax	tax	NOUN
ftr-325	2458	24	purposes	purpose	NOUN
ftr-325	2458	25	,	,	PUNCT
ftr-325	2458	26	that	that	SCONJ
ftr-325	2458	27	the	the	DET
ftr-325	2458	28	person‘s	person‘s	PROPN
ftr-325	2458	29	purported	purport	VERB
ftr-325	2458	30	partnership	partnership	NOUN
ftr-325	2458	31	interest	interest	NOUN
ftr-325	2458	32	arose	arise	VERB
ftr-325	2458	33	through	through	ADP
ftr-325	2458	34	an	an	DET
ftr-325	2458	35	intrafamily	intrafamily	ADV
ftr-325	2458	36	transfer	transfer	NOUN
ftr-325	2458	37	.	.	PUNCT
ftr-325	2459	1	the	the	DET
ftr-325	2459	2	section	section	NOUN
ftr-325	2459	3	was	be	AUX
ftr-325	2459	4	passed	pass	VERB
ftr-325	2459	5	to	to	PART
ftr-325	2459	6	reject	reject	VERB
ftr-325	2459	7	court	court	NOUN
ftr-325	2459	8	opinions	opinion	NOUN
ftr-325	2459	9	that	that	PRON
ftr-325	2459	10	refused	refuse	VERB
ftr-325	2459	11	to	to	PART
ftr-325	2459	12	recognize	recognize	VERB
ftr-325	2459	13	for	for	ADP
ftr-325	2459	14	tax	tax	NOUN
ftr-325	2459	15	purposes	purpose	NOUN
ftr-325	2459	16	transfers	transfer	NOUN
ftr-325	2459	17	of	of	ADP
ftr-325	2459	18	partnership	partnership	NOUN
ftr-325	2459	19	interests	interest	NOUN
ftr-325	2459	20	because	because	SCONJ
ftr-325	2459	21	the	the	DET
ftr-325	2459	22	transfers	transfer	NOUN
ftr-325	2459	23	were	be	AUX
ftr-325	2459	24	effectuated	effectuate	VERB
ftr-325	2459	25	by	by	ADP
ftr-325	2459	26	intrafamilial	intrafamilial	ADJ
ftr-325	2459	27	gift	gift	NOUN
ftr-325	2459	28	,	,	PUNCT
ftr-325	2459	29	as	as	SCONJ
ftr-325	2459	30	opposed	oppose	VERB
ftr-325	2459	31	to	to	ADP
ftr-325	2459	32	arm‘s	arm‘s	PROPN
ftr-325	2459	33	length	length	NOUN
ftr-325	2459	34	purchase	purchase	NOUN
ftr-325	2459	35	.	.	PUNCT
ftr-325	2460	1	its	its	PRON
ftr-325	2460	2	focus	focus	NOUN
ftr-325	2460	3	is	be	AUX
ftr-325	2460	4	not	not	PART
ftr-325	2460	5	on	on	ADP
ftr-325	2460	6	the	the	DET
ftr-325	2460	7	nature	nature	NOUN
ftr-325	2460	8	of	of	ADP
ftr-325	2460	9	the	the	DET
ftr-325	2460	10	investment	investment	NOUN
ftr-325	2460	11	in	in	ADP
ftr-325	2460	12	a	a	DET
ftr-325	2460	13	partnership	partnership	NOUN
ftr-325	2460	14	,	,	PUNCT
ftr-325	2460	15	but	but	CCONJ
ftr-325	2460	16	rather	rather	ADV
ftr-325	2460	17	on	on	ADP
ftr-325	2460	18	who	who	PRON
ftr-325	2460	19	should	should	AUX
ftr-325	2460	20	be	be	AUX
ftr-325	2460	21	recognized	recognize	VERB
ftr-325	2460	22	for	for	ADP
ftr-325	2460	23	tax	tax	NOUN
ftr-325	2460	24	purposes	purpose	NOUN
ftr-325	2460	25	as	as	ADP
ftr-325	2460	26	the	the	DET
ftr-325	2460	27	owner	owner	NOUN
ftr-325	2460	28	of	of	ADP
ftr-325	2460	29	the	the	DET
ftr-325	2460	30	interest	interest	NOUN
ftr-325	2460	31	.	.	PUNCT
ftr-325	2461	1			PUNCT
ftr-325	2461	2	the	the	DET
ftr-325	2461	3	second	second	ADJ
ftr-325	2461	4	circuit	circuit	NOUN
ftr-325	2461	5	went	go	VERB
ftr-325	2461	6	on	on	ADP
ftr-325	2461	7	to	to	PART
ftr-325	2461	8	describe	describe	VERB
ftr-325	2461	9	the	the	DET
ftr-325	2461	10	district	district	NOUN
ftr-325	2461	11	court	court	NOUN
ftr-325	2461	12	as	as	ADP
ftr-325	2461	13	having	having	AUX
ftr-325	2461	14	found	find	VERB
ftr-325	2461	15	that	that	SCONJ
ftr-325	2461	16	the	the	DET
ftr-325	2461	17	banks	bank	NOUN
ftr-325	2461	18	incurred	incur	VERB
ftr-325	2461	19	―real	―real	NUM
ftr-325	2461	20	risk‖	risk‖	PROPN
ftr-325	2461	21	that	that	PRON
ftr-325	2461	22	might	might	AUX
ftr-325	2461	23	require	require	VERB
ftr-325	2461	24	them	they	PRON
ftr-325	2461	25	to	to	PART
ftr-325	2461	26	restore	restore	VERB
ftr-325	2461	27	negative	negative	ADJ
ftr-325	2461	28	capital	capital	NOUN
ftr-325	2461	29	accounts	account	NOUN
ftr-325	2461	30	,	,	PUNCT
ftr-325	2461	31	and	and	CCONJ
ftr-325	2461	32	thus	thus	ADV
ftr-325	2461	33	having	having	AUX
ftr-325	2461	34	concluded	conclude	VERB
ftr-325	2461	35	―that	―that	SCONJ
ftr-325	2461	36	the	the	DET
ftr-325	2461	37	banks	bank	NOUN
ftr-325	2461	38	‘	'	PUNCT
ftr-325	2461	39	interest	interest	NOUN
ftr-325	2461	40	was	be	AUX
ftr-325	2461	41	therefore	therefore	ADV
ftr-325	2461	42	an	an	DET
ftr-325	2461	43	‗interest	‗inter	ADJ
ftr-325	2461	44	in	in	ADP
ftr-325	2461	45	the	the	DET
ftr-325	2461	46	assets	asset	NOUN
ftr-325	2461	47	of	of	ADP
ftr-325	2461	48	the	the	DET
ftr-325	2461	49	partnership	partnership	NOUN
ftr-325	2461	50	‘	'	PUNCT
ftr-325	2461	51	distributable	distributable	ADJ
ftr-325	2461	52	to	to	ADP
ftr-325	2461	53	them	they	PRON
ftr-325	2461	54	upon	upon	SCONJ
ftr-325	2461	55	liquidation.‖	liquidation.‖	NOUN
ftr-325	2461	56	the	the	DET
ftr-325	2461	57	second	second	ADJ
ftr-325	2461	58	circuit	circuit	NOUN
ftr-325	2461	59	then	then	ADV
ftr-325	2461	60	described	describe	VERB
ftr-325	2461	61	the	the	DET
ftr-325	2461	62	district	district	NOUN
ftr-325	2461	63	court‘s	court‘s	PROPN
ftr-325	2461	64	finding	find	VERB
ftr-325	2461	65	that	that	SCONJ
ftr-325	2461	66	the	the	DET
ftr-325	2461	67	banks	bank	NOUN
ftr-325	2461	68	‘	‘	PART
ftr-325	2461	69	interest	interest	NOUN
ftr-325	2461	70	qualified	qualified	ADJ
ftr-325	2461	71	as	as	ADP
ftr-325	2461	72	a	a	DET
ftr-325	2461	73	capital	capital	NOUN
ftr-325	2461	74	interest	interest	NOUN
ftr-325	2461	75	as	as	ADP
ftr-325	2461	76	having	having	AUX
ftr-325	2461	77	been	be	AUX
ftr-325	2461	78	―premised	―premise	VERB
ftr-325	2461	79	entirely	entirely	ADV
ftr-325	2461	80	on	on	ADP
ftr-325	2461	81	the	the	DET
ftr-325	2461	82	significance	significance	NOUN
ftr-325	2461	83	it	it	PRON
ftr-325	2461	84	accorded	accord	VERB
ftr-325	2461	85	to	to	ADP
ftr-325	2461	86	the	the	DET
ftr-325	2461	87	possibility	possibility	NOUN
ftr-325	2461	88	that	that	SCONJ
ftr-325	2461	89	the	the	DET
ftr-325	2461	90	banks	bank	NOUN
ftr-325	2461	91	would	would	AUX
ftr-325	2461	92	be	be	AUX
ftr-325	2461	93	required	require	VERB
ftr-325	2461	94	to	to	PART
ftr-325	2461	95	bear	bear	VERB
ftr-325	2461	96	1	1	NUM
ftr-325	2461	97	%	%	NOUN
ftr-325	2461	98	of	of	ADP
ftr-325	2461	99	624	624	NUM
ftr-325	2462	1	florida	florida	PROPN
ftr-325	2462	2	tax	tax	NOUN
ftr-325	2462	3	review	review	NOUN
ftr-325	2463	1	[	[	X
ftr-325	2463	2	vol	vol	NOUN
ftr-325	2463	3	.	.	PUNCT
ftr-325	2463	4	13:10	13:10	NUM
ftr-325	2463	5	partnership	partnership	NOUN
ftr-325	2463	6	losses	loss	NOUN
ftr-325	2463	7	exceeding	exceed	VERB
ftr-325	2463	8	$	$	SYM
ftr-325	2463	9	7	7	NUM
ftr-325	2463	10	million	million	NUM
ftr-325	2463	11	,	,	PUNCT
ftr-325	2463	12	or	or	CCONJ
ftr-325	2463	13	100	100	NUM
ftr-325	2463	14	%	%	NOUN
ftr-325	2463	15	of	of	ADP
ftr-325	2463	16	partnership	partnership	NOUN
ftr-325	2463	17	losses	loss	NOUN
ftr-325	2463	18	exceeding	exceed	VERB
ftr-325	2463	19	$	$	SYM
ftr-325	2463	20	541	541	NUM
ftr-325	2463	21	million.‖	million.‖	ADJ
ftr-325	2463	22	but	but	CCONJ
ftr-325	2463	23	the	the	DET
ftr-325	2463	24	second	second	ADJ
ftr-325	2463	25	circuit	circuit	NOUN
ftr-325	2463	26	disagreed	disagree	VERB
ftr-325	2463	27	,	,	PUNCT
ftr-325	2463	28	holding	hold	VERB
ftr-325	2463	29	that	that	SCONJ
ftr-325	2463	30	there	there	PRON
ftr-325	2463	31	was	be	VERB
ftr-325	2463	32	a	a	DET
ftr-325	2463	33	mere	mere	ADJ
ftr-325	2463	34	appearance	appearance	NOUN
ftr-325	2463	35	of	of	ADP
ftr-325	2463	36	risk	risk	NOUN
ftr-325	2463	37	,	,	PUNCT
ftr-325	2463	38	rather	rather	ADV
ftr-325	2463	39	than	than	ADP
ftr-325	2463	40	any	any	DET
ftr-325	2463	41	real	real	ADJ
ftr-325	2463	42	risk	risk	NOUN
ftr-325	2463	43	,	,	PUNCT
ftr-325	2463	44	which	which	PRON
ftr-325	2463	45	did	do	AUX
ftr-325	2463	46	not	not	PART
ftr-325	2463	47	justify	justify	VERB
ftr-325	2463	48	treating	treat	VERB
ftr-325	2463	49	the	the	DET
ftr-325	2463	50	banks	bank	NOUN
ftr-325	2463	51	‘	'	PUNCT
ftr-325	2463	52	interest	interest	NOUN
ftr-325	2463	53	as	as	ADP
ftr-325	2463	54	a	a	DET
ftr-325	2463	55	capital	capital	NOUN
ftr-325	2463	56	,	,	PUNCT
ftr-325	2463	57	or	or	CCONJ
ftr-325	2463	58	equity	equity	NOUN
ftr-325	2463	59	,	,	PUNCT
ftr-325	2463	60	interest	interest	NOUN
ftr-325	2463	61	,	,	PUNCT
ftr-325	2463	62	noting	note	VERB
ftr-325	2463	63	that	that	SCONJ
ftr-325	2463	64	it	it	PRON
ftr-325	2463	65	had	have	AUX
ftr-325	2463	66	reached	reach	VERB
ftr-325	2463	67	the	the	DET
ftr-325	2463	68	same	same	ADJ
ftr-325	2463	69	conclusion	conclusion	NOUN
ftr-325	2463	70	in	in	ADP
ftr-325	2463	71	its	its	PRON
ftr-325	2463	72	earlier	early	ADJ
ftr-325	2463	73	opinion	opinion	NOUN
ftr-325	2463	74	.	.	PUNCT
ftr-325	2464	1	the	the	DET
ftr-325	2464	2	second	second	ADJ
ftr-325	2464	3	circuit	circuit	NOUN
ftr-325	2464	4	then	then	ADV
ftr-325	2464	5	suggested	suggest	VERB
ftr-325	2464	6	that	that	SCONJ
ftr-325	2464	7	―[t]he	―[t]he	PROPN
ftr-325	2464	8	district	district	NOUN
ftr-325	2464	9	court	court	NOUN
ftr-325	2464	10	was	be	AUX
ftr-325	2464	11	perhaps	perhaps	ADV
ftr-325	2464	12	reading	read	VERB
ftr-325	2464	13	§	§	PROPN
ftr-325	2464	14	704(e)(1	704(e)(1	NUM
ftr-325	2464	15	)	)	PUNCT
ftr-325	2464	16	to	to	PART
ftr-325	2464	17	mean	mean	VERB
ftr-325	2464	18	that	that	SCONJ
ftr-325	2464	19	the	the	DET
ftr-325	2464	20	addition	addition	NOUN
ftr-325	2464	21	to	to	ADP
ftr-325	2464	22	a	a	DET
ftr-325	2464	23	debt	debt	NOUN
ftr-325	2464	24	interest	interest	NOUN
ftr-325	2464	25	of	of	ADP
ftr-325	2464	26	any	any	DET
ftr-325	2464	27	possibility	possibility	NOUN
ftr-325	2464	28	that	that	SCONJ
ftr-325	2464	29	the	the	DET
ftr-325	2464	30	holder‘s	holder‘s	PROPN
ftr-325	2464	31	ultimate	ultimate	ADJ
ftr-325	2464	32	entitlement	entitlement	NOUN
ftr-325	2464	33	will	will	AUX
ftr-325	2464	34	vary	vary	VERB
ftr-325	2464	35	,	,	PUNCT
ftr-325	2464	36	based	base	VERB
ftr-325	2464	37	on	on	ADP
ftr-325	2464	38	the	the	DET
ftr-325	2464	39	debtor‘s	debtor‘s	PROPN
ftr-325	2464	40	performance	performance	NOUN
ftr-325	2464	41	,	,	PUNCT
ftr-325	2464	42	from	from	ADP
ftr-325	2464	43	pure	pure	ADJ
ftr-325	2464	44	reimbursement	reimbursement	NOUN
ftr-325	2464	45	plus	plus	CCONJ
ftr-325	2464	46	a	a	DET
ftr-325	2464	47	previously	previously	ADV
ftr-325	2464	48	fixed	fix	VERB
ftr-325	2464	49	rate	rate	NOUN
ftr-325	2464	50	of	of	ADP
ftr-325	2464	51	return	return	NOUN
ftr-325	2464	52	will	will	AUX
ftr-325	2464	53	qualify	qualify	VERB
ftr-325	2464	54	that	that	SCONJ
ftr-325	2464	55	interest	interest	NOUN
ftr-325	2464	56	as	as	ADP
ftr-325	2464	57	a	a	DET
ftr-325	2464	58	partnership	partnership	NOUN
ftr-325	2464	59	interest	interest	NOUN
ftr-325	2464	60	,	,	PUNCT
ftr-325	2464	61	no	no	ADV
ftr-325	2464	62	matter	matter	ADV
ftr-325	2464	63	how	how	SCONJ
ftr-325	2464	64	economically	economically	ADV
ftr-325	2464	65	insignificant	insignificant	ADJ
ftr-325	2464	66	the	the	DET
ftr-325	2464	67	potential	potential	ADJ
ftr-325	2464	68	deviation	deviation	NOUN
ftr-325	2464	69	and	and	CCONJ
ftr-325	2464	70	how	how	SCONJ
ftr-325	2464	71	improbable	improbable	ADJ
ftr-325	2464	72	its	its	PRON
ftr-325	2464	73	occurrence.‖	occurrence.‖	ADJ
ftr-325	2464	74	the	the	DET
ftr-325	2464	75	second	second	ADJ
ftr-325	2464	76	circuit	circuit	PROPN
ftr-325	2464	77	―disagree[d	―disagree[d	PROPN
ftr-325	2464	78	]	]	PUNCT
ftr-325	2464	79	with	with	ADP
ftr-325	2464	80	any	any	DET
ftr-325	2464	81	such	such	ADJ
ftr-325	2464	82	reading	reading	NOUN
ftr-325	2464	83	of	of	ADP
ftr-325	2464	84	the	the	DET
ftr-325	2464	85	statute	statute	NOUN
ftr-325	2464	86	.	.	PUNCT
ftr-325	2465	1	no	no	DET
ftr-325	2465	2	such	such	ADJ
ftr-325	2465	3	interpretation	interpretation	NOUN
ftr-325	2465	4	is	be	AUX
ftr-325	2465	5	compelled	compel	VERB
ftr-325	2465	6	by	by	ADP
ftr-325	2465	7	the	the	DET
ftr-325	2465	8	plain	plain	ADJ
ftr-325	2465	9	language	language	NOUN
ftr-325	2465	10	of	of	ADP
ftr-325	2465	11	§	§	PROPN
ftr-325	2465	12	704(e)(1	704(e)(1	PROPN
ftr-325	2465	13	)	)	PUNCT
ftr-325	2465	14	.	.	PUNCT
ftr-325	2466	1	and	and	CCONJ
ftr-325	2466	2	the	the	DET
ftr-325	2466	3	fact	fact	NOUN
ftr-325	2466	4	that	that	SCONJ
ftr-325	2466	5	the	the	DET
ftr-325	2466	6	statute	statute	NOUN
ftr-325	2466	7	was	be	AUX
ftr-325	2466	8	intended	intend	VERB
ftr-325	2466	9	to	to	PART
ftr-325	2466	10	serve	serve	VERB
ftr-325	2466	11	an	an	DET
ftr-325	2466	12	altogether	altogether	ADV
ftr-325	2466	13	different	different	ADJ
ftr-325	2466	14	purpose	purpose	NOUN
ftr-325	2466	15	is	be	AUX
ftr-325	2466	16	confirmed	confirm	VERB
ftr-325	2466	17	by	by	ADP
ftr-325	2466	18	the	the	DET
ftr-325	2466	19	legislative	legislative	ADJ
ftr-325	2466	20	reports.‖	reports.‖	NOUN
ftr-325	2466	21	the	the	DET
ftr-325	2466	22	second	second	ADJ
ftr-325	2466	23	circuit	circuit	NOUN
ftr-325	2466	24	continued	continue	VERB
ftr-325	2466	25	:	:	PUNCT
ftr-325	2466	26	in	in	ADP
ftr-325	2466	27	explaining	explain	VERB
ftr-325	2466	28	our	our	PRON
ftr-325	2466	29	conclusion	conclusion	NOUN
ftr-325	2466	30	that	that	SCONJ
ftr-325	2466	31	the	the	DET
ftr-325	2466	32	banks	bank	NOUN
ftr-325	2466	33	‘	‘	PART
ftr-325	2466	34	interest	interest	NOUN
ftr-325	2466	35	was	be	AUX
ftr-325	2466	36	not	not	PART
ftr-325	2466	37	a	a	DET
ftr-325	2466	38	genuine	genuine	ADJ
ftr-325	2466	39	equity	equity	NOUN
ftr-325	2466	40	interest	interest	NOUN
ftr-325	2466	41	,	,	PUNCT
ftr-325	2466	42	we	we	PRON
ftr-325	2466	43	repeatedly	repeatedly	ADV
ftr-325	2466	44	emphasized	emphasize	VERB
ftr-325	2466	45	that	that	SCONJ
ftr-325	2466	46	,	,	PUNCT
ftr-325	2466	47	as	as	ADP
ftr-325	2466	48	a	a	DET
ftr-325	2466	49	practical	practical	ADJ
ftr-325	2466	50	matter	matter	NOUN
ftr-325	2466	51	,	,	PUNCT
ftr-325	2466	52	the	the	DET
ftr-325	2466	53	structure	structure	NOUN
ftr-325	2466	54	of	of	ADP
ftr-325	2466	55	the	the	DET
ftr-325	2466	56	partnership	partnership	NOUN
ftr-325	2466	57	agreement	agreement	NOUN
ftr-325	2466	58	confined	confine	VERB
ftr-325	2466	59	the	the	DET
ftr-325	2466	60	banks	bank	NOUN
ftr-325	2466	61	‘	'	PUNCT
ftr-325	2466	62	return	return	NOUN
ftr-325	2466	63	to	to	ADP
ftr-325	2466	64	the	the	DET
ftr-325	2466	65	applicable	applicable	ADJ
ftr-325	2466	66	rate	rate	NOUN
ftr-325	2466	67	regardless	regardless	ADV
ftr-325	2466	68	of	of	ADP
ftr-325	2466	69	the	the	DET
ftr-325	2466	70	performance	performance	NOUN
ftr-325	2466	71	of	of	ADP
ftr-325	2466	72	castle	castle	PROPN
ftr-325	2466	73	harbour	harbour	NOUN
ftr-325	2466	74	.	.	PUNCT
ftr-325	2466	75	.	.	PUNCT
ftr-325	2466	76	.	.	PUNCT
ftr-325	2466	77	.	.	PUNCT
ftr-325	2467	1	the	the	DET
ftr-325	2467	2	banks	bank	NOUN
ftr-325	2467	3	‘	‘	PART
ftr-325	2467	4	interest	interest	NOUN
ftr-325	2467	5	was	be	AUX
ftr-325	2467	6	therefore	therefore	ADV
ftr-325	2467	7	necessarily	necessarily	ADV
ftr-325	2467	8	not	not	PART
ftr-325	2467	9	a	a	DET
ftr-325	2467	10	―capital	―capital	ADJ
ftr-325	2467	11	interest‖	interest‖	PROPN
ftr-325	2467	12	.	.	PUNCT
ftr-325	2467	13	.	.	PUNCT
ftr-325	2467	14	.	.	PUNCT
ftr-325	2467	15	.	.	PUNCT
ftr-325	2468	1	because	because	SCONJ
ftr-325	2468	2	the	the	DET
ftr-325	2468	3	banks	bank	NOUN
ftr-325	2468	4	‘	‘	PART
ftr-325	2468	5	interest	interest	NOUN
ftr-325	2468	6	was	be	AUX
ftr-325	2468	7	for	for	ADP
ftr-325	2468	8	all	all	DET
ftr-325	2468	9	practical	practical	ADJ
ftr-325	2468	10	purposes	purpose	NOUN
ftr-325	2468	11	a	a	DET
ftr-325	2468	12	fixed	fix	VERB
ftr-325	2468	13	obligation	obligation	NOUN
ftr-325	2468	14	,	,	PUNCT
ftr-325	2468	15	requiring	require	VERB
ftr-325	2468	16	reimbursement	reimbursement	NOUN
ftr-325	2468	17	of	of	ADP
ftr-325	2468	18	their	their	PRON
ftr-325	2468	19	investment	investment	NOUN
ftr-325	2468	20	at	at	ADP
ftr-325	2468	21	a	a	DET
ftr-325	2468	22	set	set	VERB
ftr-325	2468	23	rate	rate	NOUN
ftr-325	2468	24	of	of	ADP
ftr-325	2468	25	return	return	NOUN
ftr-325	2468	26	in	in	ADP
ftr-325	2468	27	all	all	PRON
ftr-325	2468	28	but	but	SCONJ
ftr-325	2468	29	the	the	DET
ftr-325	2468	30	most	most	ADV
ftr-325	2468	31	unlikely	unlikely	ADJ
ftr-325	2468	32	of	of	ADP
ftr-325	2468	33	scenarios	scenario	NOUN
ftr-325	2468	34	,	,	PUNCT
ftr-325	2468	35	their	their	PRON
ftr-325	2468	36	interest	interest	NOUN
ftr-325	2468	37	rather	rather	ADV
ftr-325	2468	38	represented	represent	VERB
ftr-325	2468	39	a	a	DET
ftr-325	2468	40	liability	liability	NOUN
ftr-325	2468	41	of	of	ADP
ftr-325	2468	42	the	the	DET
ftr-325	2468	43	partnership	partnership	NOUN
ftr-325	2468	44	.	.	PUNCT
ftr-325	2468	45	.	.	PUNCT
ftr-325	2469	1	.	.	PUNCT
ftr-325	2469	2	.	.	PUNCT
ftr-325	2470	1	accordingly	accordingly	ADV
ftr-325	2470	2	,	,	PUNCT
ftr-325	2470	3	for	for	ADP
ftr-325	2470	4	the	the	DET
ftr-325	2470	5	same	same	ADJ
ftr-325	2470	6	reasons	reason	NOUN
ftr-325	2470	7	that	that	PRON
ftr-325	2470	8	the	the	DET
ftr-325	2470	9	evidence	evidence	NOUN
ftr-325	2470	10	compels	compel	VERB
ftr-325	2470	11	the	the	DET
ftr-325	2470	12	conclusion	conclusion	NOUN
ftr-325	2470	13	that	that	SCONJ
ftr-325	2470	14	the	the	DET
ftr-325	2470	15	banks	bank	NOUN
ftr-325	2470	16	‘	‘	PART
ftr-325	2470	17	interest	interest	NOUN
ftr-325	2470	18	was	be	AUX
ftr-325	2470	19	not	not	PART
ftr-325	2470	20	bona	bona	ADJ
ftr-325	2470	21	fide	fide	ADJ
ftr-325	2470	22	equity	equity	NOUN
ftr-325	2470	23	participation	participation	NOUN
ftr-325	2470	24	,	,	PUNCT
ftr-325	2470	25	it	it	PRON
ftr-325	2470	26	also	also	ADV
ftr-325	2470	27	compels	compel	VERB
ftr-325	2470	28	the	the	DET
ftr-325	2470	29	conclusion	conclusion	NOUN
ftr-325	2470	30	that	that	SCONJ
ftr-325	2470	31	their	their	PRON
ftr-325	2470	32	interest	interest	NOUN
ftr-325	2470	33	was	be	AUX
ftr-325	2470	34	not	not	PART
ftr-325	2470	35	a	a	DET
ftr-325	2470	36	capital	capital	NOUN
ftr-325	2470	37	interest	interest	NOUN
ftr-325	2470	38	within	within	ADP
ftr-325	2470	39	the	the	DET
ftr-325	2470	40	meaning	meaning	NOUN
ftr-325	2470	41	of	of	ADP
ftr-325	2470	42	§	§	PROPN
ftr-325	2470	43	704(e)(1	704(e)(1	PROPN
ftr-325	2470	44	)	)	PUNCT
ftr-325	2470	45	.	.	PUNCT
ftr-325	2471	1			NOUN
ftr-325	2472	1	turning	turn	VERB
ftr-325	2472	2	to	to	ADP
ftr-325	2472	3	the	the	DET
ftr-325	2472	4	§	§	PROPN
ftr-325	2472	5	6662	6662	NUM
ftr-325	2472	6	penalty	penalty	NOUN
ftr-325	2472	7	issue	issue	NOUN
ftr-325	2472	8	,	,	PUNCT
ftr-325	2472	9	the	the	DET
ftr-325	2472	10	second	second	ADJ
ftr-325	2472	11	circuit	circuit	NOUN
ftr-325	2472	12	again	again	ADV
ftr-325	2472	13	trashed	trash	VERB
ftr-325	2472	14	judge	judge	NOUN
ftr-325	2472	15	underhill‘s	underhill‘s	ADJ
ftr-325	2472	16	opinion	opinion	NOUN
ftr-325	2472	17	and	and	CCONJ
ftr-325	2472	18	reversed	reverse	VERB
ftr-325	2472	19	,	,	PUNCT
ftr-325	2472	20	reinstating	reinstate	VERB
ftr-325	2472	21	the	the	DET
ftr-325	2472	22	penalties	penalty	NOUN
ftr-325	2472	23	,	,	PUNCT
ftr-325	2472	24	stating	state	VERB
ftr-325	2472	25	that	that	SCONJ
ftr-325	2472	26	judge	judge	PROPN
ftr-325	2472	27	underhill	underhill	PROPN
ftr-325	2472	28	had	have	AUX
ftr-325	2472	29	―mistakenly	―mistakenly	ADV
ftr-325	2472	30	concluded	conclude	VERB
ftr-325	2472	31	that	that	SCONJ
ftr-325	2472	32	several	several	ADJ
ftr-325	2472	33	of	of	ADP
ftr-325	2472	34	our	our	PRON
ftr-325	2472	35	decisions	decision	NOUN
ftr-325	2472	36	supported	support	VERB
ftr-325	2472	37	treatment	treatment	NOUN
ftr-325	2472	38	of	of	ADP
ftr-325	2472	39	the	the	DET
ftr-325	2472	40	banks	bank	NOUN
ftr-325	2472	41	as	as	ADP
ftr-325	2472	42	partners	partner	NOUN
ftr-325	2472	43	in	in	ADP
ftr-325	2472	44	castle	castle	ADJ
ftr-325	2472	45	harbour.‖	harbour.‖	PROPN
ftr-325	2472	46	2	2	X
ftr-325	2472	47	.	.	PUNCT
ftr-325	2473	1	frack	frack	VERB
ftr-325	2473	2	the	the	DET
ftr-325	2473	3	corporate	corporate	ADJ
ftr-325	2473	4	tax	tax	NOUN
ftr-325	2473	5	for	for	ADP
ftr-325	2473	6	this	this	DET
ftr-325	2473	7	waste	waste	NOUN
ftr-325	2473	8	removal	removal	PROPN
ftr-325	2473	9	partnership	partnership	NOUN
ftr-325	2473	10	.	.	PUNCT
ftr-325	2474	1	ltr	ltr	PROPN
ftr-325	2474	2	.	.	PUNCT
ftr-325	2475	1	rul	rul	PROPN
ftr-325	2475	2	.	.	PUNCT
ftr-325	2475	3	201227002	201227002	NUM
ftr-325	2475	4	(	(	PUNCT
ftr-325	2475	5	3/1/12	3/1/12	NUM
ftr-325	2475	6	,	,	PUNCT
ftr-325	2475	7	released	release	VERB
ftr-325	2475	8	7/6/12	7/6/12	NUM
ftr-325	2475	9	)	)	PUNCT
ftr-325	2475	10	.	.	PUNCT
ftr-325	2476	1	the	the	DET
ftr-325	2476	2	irs	irs	PROPN
ftr-325	2476	3	concluded	conclude	VERB
ftr-325	2476	4	in	in	ADP
ftr-325	2476	5	this	this	DET
ftr-325	2476	6	private	private	ADJ
ftr-325	2476	7	letter	letter	NOUN
ftr-325	2476	8	ruling	rule	VERB
ftr-325	2476	9	that	that	SCONJ
ftr-325	2476	10	income	income	NOUN
ftr-325	2476	11	from	from	ADP
ftr-325	2476	12	the	the	DET
ftr-325	2476	13	removal	removal	NOUN
ftr-325	2476	14	,	,	PUNCT
ftr-325	2476	15	treatment	treatment	NOUN
ftr-325	2476	16	,	,	PUNCT
ftr-325	2476	17	recycling	recycling	NOUN
ftr-325	2476	18	and	and	CCONJ
ftr-325	2476	19	disposal	disposal	NOUN
ftr-325	2476	20	of	of	ADP
ftr-325	2476	21	waste	waste	NOUN
ftr-325	2476	22	products	product	NOUN
ftr-325	2476	23	from	from	ADP
ftr-325	2476	24	fracturing	fracture	VERB
ftr-325	2476	25	processes	process	NOUN
ftr-325	2476	26	in	in	ADP
ftr-325	2476	27	oil	oil	NOUN
ftr-325	2476	28	and	and	CCONJ
ftr-325	2476	29	gas	gas	NOUN
ftr-325	2476	30	production	production	NOUN
ftr-325	2476	31	is	be	AUX
ftr-325	2476	32	qualifying	qualify	VERB
ftr-325	2476	33	gross	gross	ADJ
ftr-325	2476	34	income	income	NOUN
ftr-325	2476	35	under	under	ADP
ftr-325	2476	36	§	§	PROPN
ftr-325	2476	37	7704(d)(1)(e	7704(d)(1)(e	NUM
ftr-325	2476	38	)	)	PUNCT
ftr-325	2476	39	,	,	PUNCT
ftr-325	2476	40	2013	2013	NUM
ftr-325	2476	41	]	]	PUNCT
ftr-325	2476	42	recent	recent	ADJ
ftr-325	2476	43	developments	development	NOUN
ftr-325	2476	44	in	in	ADP
ftr-325	2476	45	federal	federal	ADJ
ftr-325	2476	46	income	income	NOUN
ftr-325	2476	47	taxation	taxation	NOUN
ftr-325	2476	48	625	625	NUM
ftr-325	2476	49	permitting	permit	VERB
ftr-325	2476	50	a	a	DET
ftr-325	2476	51	publicly	publicly	ADV
ftr-325	2476	52	traded	trade	VERB
ftr-325	2476	53	partnership	partnership	NOUN
ftr-325	2476	54	to	to	PART
ftr-325	2476	55	avoid	avoid	VERB
ftr-325	2476	56	being	be	AUX
ftr-325	2476	57	taxed	tax	VERB
ftr-325	2476	58	as	as	ADP
ftr-325	2476	59	an	an	DET
ftr-325	2476	60	association	association	NOUN
ftr-325	2476	61	under	under	ADP
ftr-325	2476	62	§	§	PROPN
ftr-325	2476	63	7704	7704	NUM
ftr-325	2476	64	.	.	PUNCT
ftr-325	2477	1	3	3	X
ftr-325	2477	2	.	.	X
ftr-325	2477	3	section	section	NOUN
ftr-325	2477	4	47	47	NUM
ftr-325	2477	5	historic	historic	ADJ
ftr-325	2477	6	rehabilitation	rehabilitation	NOUN
ftr-325	2477	7	credits	credit	NOUN
ftr-325	2477	8	were	be	AUX
ftr-325	2477	9	allowed	allow	VERB
ftr-325	2477	10	to	to	ADP
ftr-325	2477	11	an	an	DET
ftr-325	2477	12	llc	llc	NOUN
ftr-325	2477	13	(	(	PUNCT
ftr-325	2477	14	taxed	tax	VERB
ftr-325	2477	15	as	as	ADP
ftr-325	2477	16	a	a	DET
ftr-325	2477	17	partnership	partnership	NOUN
ftr-325	2477	18	)	)	PUNCT
ftr-325	2477	19	in	in	ADP
ftr-325	2477	20	which	which	PRON
ftr-325	2477	21	pitney	pitney	NOUN
ftr-325	2477	22	bowes	bowes	NOUN
ftr-325	2477	23	was	be	AUX
ftr-325	2477	24	a	a	DET
ftr-325	2477	25	99.9	99.9	NUM
ftr-325	2477	26	percent	percent	NOUN
ftr-325	2477	27	member	member	NOUN
ftr-325	2477	28	despite	despite	SCONJ
ftr-325	2477	29	an	an	DET
ftr-325	2477	30	irs	irs	PROPN
ftr-325	2477	31	challenge	challenge	NOUN
ftr-325	2477	32	under	under	ADP
ftr-325	2477	33	the	the	DET
ftr-325	2477	34	anti	anti	ADJ
ftr-325	2477	35	-	-	ADJ
ftr-325	2477	36	abuse	abuse	ADJ
ftr-325	2477	37	provisions	provision	NOUN
ftr-325	2477	38	of	of	ADP
ftr-325	2477	39	reg	reg	NOUN
ftr-325	2477	40	.	.	PUNCT
ftr-325	2478	1	§	§	PROPN
ftr-325	2478	2	1.701	1.701	NUM
ftr-325	2478	3	-	-	SYM
ftr-325	2478	4	2	2	NUM
ftr-325	2478	5	,	,	PUNCT
ftr-325	2478	6	but	but	CCONJ
ftr-325	2478	7	it	it	PRON
ftr-325	2478	8	was	be	AUX
ftr-325	2478	9	too	too	ADV
ftr-325	2478	10	late	late	ADJ
ftr-325	2478	11	to	to	PART
ftr-325	2478	12	keep	keep	VERB
ftr-325	2478	13	the	the	DET
ftr-325	2478	14	miss	miss	PROPN
ftr-325	2478	15	america	america	PROPN
ftr-325	2478	16	pageant	pageant	PROPN
ftr-325	2478	17	in	in	ADP
ftr-325	2478	18	atlantic	atlantic	PROPN
ftr-325	2478	19	city	city	PROPN
ftr-325	2478	20	.	.	PUNCT
ftr-325	2479	1	historic	historic	ADJ
ftr-325	2479	2	boardwalk	boardwalk	NOUN
ftr-325	2479	3	hall	hall	NOUN
ftr-325	2479	4	,	,	PUNCT
ftr-325	2479	5	llc	llc	PROPN
ftr-325	2479	6	v.	v.	PROPN
ftr-325	2479	7	commissioner	commissioner	PROPN
ftr-325	2479	8	,	,	PUNCT
ftr-325	2479	9	136	136	NUM
ftr-325	2479	10	t.c	t.c	PROPN
ftr-325	2479	11	.	.	PROPN
ftr-325	2479	12	1	1	NUM
ftr-325	2479	13	(	(	PUNCT
ftr-325	2479	14	1/3/11	1/3/11	NUM
ftr-325	2479	15	)	)	PUNCT
ftr-325	2479	16	.	.	PUNCT
ftr-325	2480	1	the	the	DET
ftr-325	2480	2	tax	tax	NOUN
ftr-325	2480	3	court	court	NOUN
ftr-325	2480	4	(	(	PUNCT
ftr-325	2480	5	judge	judge	NOUN
ftr-325	2480	6	goeke	goeke	ADJ
ftr-325	2480	7	)	)	PUNCT
ftr-325	2480	8	held	hold	VERB
ftr-325	2480	9	that	that	SCONJ
ftr-325	2480	10	the	the	DET
ftr-325	2480	11	ownership	ownership	NOUN
ftr-325	2480	12	interest	interest	NOUN
ftr-325	2480	13	on	on	ADP
ftr-325	2480	14	the	the	DET
ftr-325	2480	15	historic	historic	PROPN
ftr-325	2480	16	east	east	PROPN
ftr-325	2480	17	hall	hall	NOUN
ftr-325	2480	18	of	of	ADP
ftr-325	2480	19	the	the	DET
ftr-325	2480	20	atlantic	atlantic	ADJ
ftr-325	2480	21	city	city	PROPN
ftr-325	2480	22	boardwalk	boardwalk	NOUN
ftr-325	2480	23	hall	hall	NOUN
ftr-325	2480	24	under	under	ADP
ftr-325	2480	25	a	a	DET
ftr-325	2480	26	35	35	NUM
ftr-325	2480	27	-	-	PUNCT
ftr-325	2480	28	year	year	NOUN
ftr-325	2480	29	lease	lease	NOUN
ftr-325	2480	30	belonging	belong	VERB
ftr-325	2480	31	to	to	ADP
ftr-325	2480	32	the	the	DET
ftr-325	2480	33	new	new	PROPN
ftr-325	2480	34	jersey	jersey	PROPN
ftr-325	2480	35	sports	sports	PROPN
ftr-325	2480	36	and	and	CCONJ
ftr-325	2480	37	exposition	exposition	NOUN
ftr-325	2480	38	authority	authority	NOUN
ftr-325	2480	39	could	could	AUX
ftr-325	2480	40	be	be	AUX
ftr-325	2480	41	transferred	transfer	VERB
ftr-325	2480	42	to	to	ADP
ftr-325	2480	43	historic	historic	ADJ
ftr-325	2480	44	boardwalk	boardwalk	NOUN
ftr-325	2480	45	hall	hall	NOUN
ftr-325	2480	46	,	,	PUNCT
ftr-325	2480	47	llc	llc	PROPN
ftr-325	2480	48	,	,	PUNCT
ftr-325	2480	49	in	in	ADP
ftr-325	2480	50	which	which	PRON
ftr-325	2480	51	pitney	pitney	NOUN
ftr-325	2480	52	bowes	bowes	NOUN
ftr-325	2480	53	(	(	PUNCT
ftr-325	2480	54	through	through	ADP
ftr-325	2480	55	a	a	DET
ftr-325	2480	56	subsidiary	subsidiary	NOUN
ftr-325	2480	57	and	and	CCONJ
ftr-325	2480	58	an	an	DET
ftr-325	2480	59	llc	llc	NOUN
ftr-325	2480	60	)	)	PUNCT
ftr-325	2480	61	was	be	AUX
ftr-325	2480	62	the	the	DET
ftr-325	2480	63	99.9	99.9	NUM
ftr-325	2480	64	percent	percent	NOUN
ftr-325	2480	65	member	member	NOUN
ftr-325	2480	66	(	(	PUNCT
ftr-325	2480	67	and	and	CCONJ
ftr-325	2480	68	the	the	DET
ftr-325	2480	69	njsea	njsea	NOUN
ftr-325	2480	70	was	be	AUX
ftr-325	2480	71	the	the	DET
ftr-325	2480	72	0.1	0.1	NUM
ftr-325	2480	73	percent	percent	NOUN
ftr-325	2480	74	member	member	NOUN
ftr-325	2480	75	)	)	PUNCT
ftr-325	2480	76	.	.	PUNCT
ftr-325	2481	1	along	along	ADP
ftr-325	2481	2	with	with	ADP
ftr-325	2481	3	ownership	ownership	NOUN
ftr-325	2481	4	went	go	VERB
ftr-325	2481	5	the	the	DET
ftr-325	2481	6	§	§	PROPN
ftr-325	2481	7	47	47	NUM
ftr-325	2481	8	federal	federal	ADJ
ftr-325	2481	9	tax	tax	NOUN
ftr-325	2481	10	credit	credit	NOUN
ftr-325	2481	11	of	of	ADP
ftr-325	2481	12	20	20	NUM
ftr-325	2481	13	percent	percent	NOUN
ftr-325	2481	14	of	of	ADP
ftr-325	2481	15	the	the	DET
ftr-325	2481	16	qualified	qualified	ADJ
ftr-325	2481	17	rehabilitation	rehabilitation	NOUN
ftr-325	2481	18	expenditures	expenditure	NOUN
ftr-325	2481	19	incurred	incur	VERB
ftr-325	2481	20	in	in	ADP
ftr-325	2481	21	transforming	transform	VERB
ftr-325	2481	22	the	the	DET
ftr-325	2481	23	run	run	VERB
ftr-325	2481	24	-	-	PUNCT
ftr-325	2481	25	down	down	ADP
ftr-325	2481	26	east	east	PROPN
ftr-325	2481	27	hall	hall	NOUN
ftr-325	2481	28	from	from	ADP
ftr-325	2481	29	a	a	DET
ftr-325	2481	30	flatfloor	flatfloor	NOUN
ftr-325	2481	31	convention	convention	NOUN
ftr-325	2481	32	space	space	NOUN
ftr-325	2481	33	to	to	ADP
ftr-325	2481	34	a	a	DET
ftr-325	2481	35	―special	―special	ADJ
ftr-325	2481	36	events	event	NOUN
ftr-325	2481	37	facility‖	facility‖	PROPN
ftr-325	2481	38	that	that	PRON
ftr-325	2481	39	could	could	AUX
ftr-325	2481	40	host	host	VERB
ftr-325	2481	41	concerts	concert	NOUN
ftr-325	2481	42	,	,	PUNCT
ftr-325	2481	43	sporting	sport	VERB
ftr-325	2481	44	events	event	NOUN
ftr-325	2481	45	,	,	PUNCT
ftr-325	2481	46	and	and	CCONJ
ftr-325	2481	47	other	other	ADJ
ftr-325	2481	48	civic	civic	ADJ
ftr-325	2481	49	events	event	NOUN
ftr-325	2481	50	.	.	PUNCT
ftr-325	2482	1	pitney	pitney	NOUN
ftr-325	2482	2	bowes	bowe	NOUN
ftr-325	2482	3	became	become	VERB
ftr-325	2482	4	the	the	DET
ftr-325	2482	5	99.9	99.9	NUM
ftr-325	2482	6	percent	percent	NOUN
ftr-325	2482	7	member	member	NOUN
ftr-325	2482	8	of	of	ADP
ftr-325	2482	9	historic	historic	ADJ
ftr-325	2482	10	boardwalk	boardwalk	NOUN
ftr-325	2482	11	hall	hall	NOUN
ftr-325	2482	12	,	,	PUNCT
ftr-325	2482	13	llc	llc	PROPN
ftr-325	2482	14	,	,	PUNCT
ftr-325	2482	15	following	follow	VERB
ftr-325	2482	16	an	an	DET
ftr-325	2482	17	offering	offering	NOUN
ftr-325	2482	18	memorandum	memorandum	NOUN
ftr-325	2482	19	sent	send	VERB
ftr-325	2482	20	to	to	ADP
ftr-325	2482	21	nineteen	nineteen	NUM
ftr-325	2482	22	large	large	ADJ
ftr-325	2482	23	corporations	corporation	NOUN
ftr-325	2482	24	,	,	PUNCT
ftr-325	2482	25	which	which	PRON
ftr-325	2482	26	described	describe	VERB
ftr-325	2482	27	the	the	DET
ftr-325	2482	28	transaction	transaction	NOUN
ftr-325	2482	29	as	as	ADP
ftr-325	2482	30	a	a	DET
ftr-325	2482	31	―sale‖	―sale‖	PROPN
ftr-325	2482	32	of	of	ADP
ftr-325	2482	33	tax	tax	NOUN
ftr-325	2482	34	credits	credit	NOUN
ftr-325	2482	35	(	(	PUNCT
ftr-325	2482	36	although	although	SCONJ
ftr-325	2482	37	that	that	DET
ftr-325	2482	38	description	description	NOUN
ftr-325	2482	39	was	be	AUX
ftr-325	2482	40	not	not	PART
ftr-325	2482	41	repeated	repeat	VERB
ftr-325	2482	42	in	in	ADP
ftr-325	2482	43	any	any	PRON
ftr-325	2482	44	of	of	ADP
ftr-325	2482	45	the	the	DET
ftr-325	2482	46	subsequent	subsequent	ADJ
ftr-325	2482	47	documents	document	NOUN
ftr-325	2482	48	relating	relate	VERB
ftr-325	2482	49	to	to	ADP
ftr-325	2482	50	the	the	DET
ftr-325	2482	51	transaction	transaction	NOUN
ftr-325	2482	52	)	)	PUNCT
ftr-325	2482	53	.	.	PUNCT
ftr-325	2483	1	njsea	njsea	PROPN
ftr-325	2483	2	lent	lend	VERB
ftr-325	2483	3	about	about	ADV
ftr-325	2483	4	$	$	SYM
ftr-325	2483	5	57	57	NUM
ftr-325	2483	6	million	million	NUM
ftr-325	2483	7	to	to	ADP
ftr-325	2483	8	historic	historic	ADJ
ftr-325	2483	9	boardwalk	boardwalk	NOUN
ftr-325	2483	10	hall	hall	NOUN
ftr-325	2483	11	,	,	PUNCT
ftr-325	2483	12	and	and	CCONJ
ftr-325	2483	13	pitney	pitney	NOUN
ftr-325	2483	14	bowes	bowe	NOUN
ftr-325	2483	15	made	make	VERB
ftr-325	2483	16	capital	capital	NOUN
ftr-325	2483	17	contributions	contribution	NOUN
ftr-325	2483	18	of	of	ADP
ftr-325	2483	19	more	more	ADJ
ftr-325	2483	20	than	than	ADP
ftr-325	2483	21	$	$	SYM
ftr-325	2483	22	18	18	NUM
ftr-325	2483	23	million	million	NUM
ftr-325	2483	24	to	to	ADP
ftr-325	2483	25	that	that	DET
ftr-325	2483	26	llc	llc	NOUN
ftr-325	2483	27	,	,	PUNCT
ftr-325	2483	28	as	as	ADV
ftr-325	2483	29	well	well	ADV
ftr-325	2483	30	as	as	ADP
ftr-325	2483	31	an	an	DET
ftr-325	2483	32	investor	investor	NOUN
ftr-325	2483	33	loan	loan	NOUN
ftr-325	2483	34	of	of	ADP
ftr-325	2483	35	about	about	ADV
ftr-325	2483	36	$	$	SYM
ftr-325	2483	37	1.2	1.2	NUM
ftr-325	2483	38	million	million	NUM
ftr-325	2483	39	.	.	PUNCT
ftr-325	2484	1	in	in	ADP
ftr-325	2484	2	that	that	DET
ftr-325	2484	3	offering	offer	VERB
ftr-325	2484	4	memorandum	memorandum	NOUN
ftr-325	2484	5	,	,	PUNCT
ftr-325	2484	6	losses	loss	NOUN
ftr-325	2484	7	were	be	AUX
ftr-325	2484	8	projected	project	VERB
ftr-325	2484	9	over	over	ADP
ftr-325	2484	10	the	the	DET
ftr-325	2484	11	first	first	ADJ
ftr-325	2484	12	decade	decade	NOUN
ftr-325	2484	13	of	of	ADP
ftr-325	2484	14	operation	operation	NOUN
ftr-325	2484	15	of	of	ADP
ftr-325	2484	16	east	east	PROPN
ftr-325	2484	17	hall	hall	PROPN
ftr-325	2484	18	.	.	PUNCT
ftr-325	2485	1	the	the	DET
ftr-325	2485	2	irs	irs	PROPN
ftr-325	2485	3	argued	argue	VERB
ftr-325	2485	4	that	that	SCONJ
ftr-325	2485	5	the	the	DET
ftr-325	2485	6	bulk	bulk	NOUN
ftr-325	2485	7	of	of	ADP
ftr-325	2485	8	the	the	DET
ftr-325	2485	9	pitney	pitney	NOUN
ftr-325	2485	10	bowes	bowes	NOUN
ftr-325	2485	11	contributions	contribution	NOUN
ftr-325	2485	12	were	be	AUX
ftr-325	2485	13	paid	pay	VERB
ftr-325	2485	14	out	out	ADP
ftr-325	2485	15	to	to	PART
ftr-325	2485	16	njsea	njsea	VERB
ftr-325	2485	17	as	as	ADP
ftr-325	2485	18	a	a	DET
ftr-325	2485	19	―development	―development	NOUN
ftr-325	2485	20	fee‖	fee‖	ADJ
ftr-325	2485	21	and	and	CCONJ
ftr-325	2485	22	that	that	SCONJ
ftr-325	2485	23	the	the	DET
ftr-325	2485	24	entire	entire	ADJ
ftr-325	2485	25	transaction	transaction	NOUN
ftr-325	2485	26	was	be	AUX
ftr-325	2485	27	a	a	DET
ftr-325	2485	28	sham	sham	NOUN
ftr-325	2485	29	because	because	SCONJ
ftr-325	2485	30	njsea	njsea	PROPN
ftr-325	2485	31	was	be	AUX
ftr-325	2485	32	going	go	VERB
ftr-325	2485	33	to	to	PART
ftr-325	2485	34	develop	develop	VERB
ftr-325	2485	35	east	east	NOUN
ftr-325	2485	36	hall	hall	PROPN
ftr-325	2485	37	regardless	regardless	ADV
ftr-325	2485	38	of	of	ADP
ftr-325	2485	39	whether	whether	SCONJ
ftr-325	2485	40	pitney	pitney	NOUN
ftr-325	2485	41	bowes	bowe	NOUN
ftr-325	2485	42	made	make	VERB
ftr-325	2485	43	its	its	PRON
ftr-325	2485	44	capital	capital	NOUN
ftr-325	2485	45	contributions	contribution	NOUN
ftr-325	2485	46	and	and	CCONJ
ftr-325	2485	47	loan	loan	NOUN
ftr-325	2485	48	.	.	PUNCT
ftr-325	2486	1			PROPN
ftr-325	2486	2	judge	judge	PROPN
ftr-325	2486	3	goeke	goeke	PROPN
ftr-325	2486	4	held	hold	VERB
ftr-325	2486	5	that	that	SCONJ
ftr-325	2486	6	one	one	NUM
ftr-325	2486	7	of	of	ADP
ftr-325	2486	8	the	the	DET
ftr-325	2486	9	purposes	purpose	NOUN
ftr-325	2486	10	of	of	ADP
ftr-325	2486	11	§	§	PROPN
ftr-325	2486	12	47	47	NUM
ftr-325	2486	13	was	be	AUX
ftr-325	2486	14	―to	―to	NUM
ftr-325	2486	15	encourage	encourage	VERB
ftr-325	2486	16	taxpayers	taxpayer	NOUN
ftr-325	2486	17	to	to	PART
ftr-325	2486	18	participate	participate	VERB
ftr-325	2486	19	in	in	ADP
ftr-325	2486	20	what	what	PRON
ftr-325	2486	21	would	would	AUX
ftr-325	2486	22	otherwise	otherwise	ADV
ftr-325	2486	23	be	be	AUX
ftr-325	2486	24	an	an	DET
ftr-325	2486	25	unprofitable	unprofitable	ADJ
ftr-325	2486	26	activity,‖	activity,‖	NOUN
ftr-325	2486	27	and	and	CCONJ
ftr-325	2486	28	the	the	DET
ftr-325	2486	29	rehabilitation	rehabilitation	NOUN
ftr-325	2486	30	of	of	ADP
ftr-325	2486	31	east	east	PROPN
ftr-325	2486	32	hall	hall	PROPN
ftr-325	2486	33	was	be	AUX
ftr-325	2486	34	a	a	DET
ftr-325	2486	35	success	success	NOUN
ftr-325	2486	36	,	,	PUNCT
ftr-325	2486	37	leading	lead	VERB
ftr-325	2486	38	to	to	ADP
ftr-325	2486	39	the	the	DET
ftr-325	2486	40	conclusion	conclusion	NOUN
ftr-325	2486	41	that	that	SCONJ
ftr-325	2486	42	historic	historic	ADJ
ftr-325	2486	43	boardwalk	boardwalk	NOUN
ftr-325	2486	44	had	have	AUX
ftr-325	2486	45	objective	objective	ADJ
ftr-325	2486	46	economic	economic	ADJ
ftr-325	2486	47	substance	substance	NOUN
ftr-325	2486	48	.	.	PUNCT
ftr-325	2487	1	he	he	PRON
ftr-325	2487	2	also	also	ADV
ftr-325	2487	3	held	hold	VERB
ftr-325	2487	4	that	that	DET
ftr-325	2487	5	―pitney	―pitney	NOUN
ftr-325	2487	6	bowes	bowes	NOUN
ftr-325	2487	7	and	and	CCONJ
ftr-325	2487	8	njsea	njsea	NOUN
ftr-325	2487	9	,	,	PUNCT
ftr-325	2487	10	in	in	ADP
ftr-325	2487	11	good	good	ADJ
ftr-325	2487	12	faith	faith	NOUN
ftr-325	2487	13	and	and	CCONJ
ftr-325	2487	14	acting	act	VERB
ftr-325	2487	15	with	with	ADP
ftr-325	2487	16	a	a	DET
ftr-325	2487	17	business	business	NOUN
ftr-325	2487	18	purpose	purpose	NOUN
ftr-325	2487	19	,	,	PUNCT
ftr-325	2487	20	intended	intend	VERB
ftr-325	2487	21	to	to	PART
ftr-325	2487	22	join	join	VERB
ftr-325	2487	23	together	together	ADV
ftr-325	2487	24	in	in	ADP
ftr-325	2487	25	the	the	DET
ftr-325	2487	26	present	present	ADJ
ftr-325	2487	27	conduct	conduct	NOUN
ftr-325	2487	28	of	of	ADP
ftr-325	2487	29	a	a	DET
ftr-325	2487	30	business	business	NOUN
ftr-325	2487	31	enterprise‖	enterprise‖	PROPN
ftr-325	2487	32	and	and	CCONJ
ftr-325	2487	33	that	that	SCONJ
ftr-325	2487	34	while	while	SCONJ
ftr-325	2487	35	the	the	DET
ftr-325	2487	36	offering	offering	NOUN
ftr-325	2487	37	memorandum	memorandum	NOUN
ftr-325	2487	38	used	use	VERB
ftr-325	2487	39	the	the	DET
ftr-325	2487	40	term	term	NOUN
ftr-325	2487	41	―sale,‖	―sale,‖	NOUN
ftr-325	2487	42	―it	―it	NUM
ftr-325	2487	43	was	be	AUX
ftr-325	2487	44	used	use	VERB
ftr-325	2487	45	in	in	ADP
ftr-325	2487	46	the	the	DET
ftr-325	2487	47	context	context	NOUN
ftr-325	2487	48	of	of	ADP
ftr-325	2487	49	describing	describe	VERB
ftr-325	2487	50	an	an	DET
ftr-325	2487	51	investment	investment	NOUN
ftr-325	2487	52	transaction.‖	transaction.‖	NOUN
ftr-325	2487	53	finally	finally	ADV
ftr-325	2487	54	,	,	PUNCT
ftr-325	2487	55	judge	judge	NOUN
ftr-325	2487	56	goeke	goeke	ADJ
ftr-325	2487	57	used	use	VERB
ftr-325	2487	58	reg	reg	NOUN
ftr-325	2487	59	.	.	PUNCT
ftr-325	2488	1	§	§	PROPN
ftr-325	2488	2	1.701	1.701	NUM
ftr-325	2488	3	-	-	NUM
ftr-325	2488	4	2(d	2(d	NUM
ftr-325	2488	5	)	)	PUNCT
ftr-325	2488	6	,	,	PUNCT
ftr-325	2488	7	example	example	NOUN
ftr-325	2488	8	(	(	PUNCT
ftr-325	2488	9	6	6	NUM
ftr-325	2488	10	)	)	PUNCT
ftr-325	2488	11	,	,	PUNCT
ftr-325	2488	12	involving	involve	VERB
ftr-325	2488	13	two	two	NUM
ftr-325	2488	14	high	high	ADJ
ftr-325	2488	15	-	-	PUNCT
ftr-325	2488	16	bracket	bracket	NOUN
ftr-325	2488	17	taxpayers	taxpayer	NOUN
ftr-325	2488	18	who	who	PRON
ftr-325	2488	19	joined	join	VERB
ftr-325	2488	20	with	with	ADP
ftr-325	2488	21	a	a	DET
ftr-325	2488	22	corporation	corporation	NOUN
ftr-325	2488	23	to	to	PART
ftr-325	2488	24	form	form	VERB
ftr-325	2488	25	a	a	DET
ftr-325	2488	26	partnership	partnership	NOUN
ftr-325	2488	27	to	to	PART
ftr-325	2488	28	own	own	VERB
ftr-325	2488	29	and	and	CCONJ
ftr-325	2488	30	operate	operate	VERB
ftr-325	2488	31	a	a	DET
ftr-325	2488	32	building	building	NOUN
ftr-325	2488	33	that	that	PRON
ftr-325	2488	34	qualifies	qualify	VERB
ftr-325	2488	35	for	for	ADP
ftr-325	2488	36	§	§	PROPN
ftr-325	2488	37	42	42	NUM
ftr-325	2488	38	low	low	ADJ
ftr-325	2488	39	-	-	PUNCT
ftr-325	2488	40	income	income	NOUN
ftr-325	2488	41	housing	housing	NOUN
ftr-325	2488	42	credits	credit	NOUN
ftr-325	2488	43	,	,	PUNCT
ftr-325	2488	44	to	to	PART
ftr-325	2488	45	conclude	conclude	VERB
ftr-325	2488	46	that	that	DET
ftr-325	2488	47	reg	reg	NOUN
ftr-325	2488	48	.	.	PUNCT
ftr-325	2489	1	§	§	PROPN
ftr-325	2489	2	1.701	1.701	NUM
ftr-325	2489	3	-	-	SYM
ftr-325	2489	4	2	2	NUM
ftr-325	2489	5	did	do	AUX
ftr-325	2489	6	not	not	PART
ftr-325	2489	7	apply	apply	VERB
ftr-325	2489	8	to	to	ADP
ftr-325	2489	9	the	the	DET
ftr-325	2489	10	historic	historic	ADJ
ftr-325	2489	11	boardwalk	boardwalk	NOUN
ftr-325	2489	12	transaction	transaction	NOUN
ftr-325	2489	13	because	because	SCONJ
ftr-325	2489	14	that	that	DET
ftr-325	2489	15	regulation	regulation	NOUN
ftr-325	2489	16	―clearly	―clearly	ADV
ftr-325	2489	17	contemplate[s	contemplate[s	PROPN
ftr-325	2489	18	]	]	X
ftr-325	2489	19	a	a	DET
ftr-325	2489	20	626	626	NUM
ftr-325	2489	21	florida	florida	PROPN
ftr-325	2489	22	tax	tax	NOUN
ftr-325	2489	23	review	review	NOUN
ftr-325	2490	1	[	[	X
ftr-325	2490	2	vol	vol	NOUN
ftr-325	2490	3	.	.	PUNCT
ftr-325	2490	4	13:10	13:10	NUM
ftr-325	2490	5	situation	situation	NOUN
ftr-325	2490	6	in	in	ADP
ftr-325	2490	7	which	which	PRON
ftr-325	2490	8	a	a	DET
ftr-325	2490	9	partnership	partnership	NOUN
ftr-325	2490	10	is	be	AUX
ftr-325	2490	11	used	use	VERB
ftr-325	2490	12	to	to	PART
ftr-325	2490	13	transfer	transfer	VERB
ftr-325	2490	14	valuable	valuable	ADJ
ftr-325	2490	15	tax	tax	NOUN
ftr-325	2490	16	attributes	attribute	NOUN
ftr-325	2490	17	from	from	ADP
ftr-325	2490	18	an	an	DET
ftr-325	2490	19	entity	entity	NOUN
ftr-325	2490	20	that	that	PRON
ftr-325	2490	21	can	can	AUX
ftr-325	2490	22	not	not	PART
ftr-325	2490	23	use	use	VERB
ftr-325	2490	24	them	they	PRON
ftr-325	2490	25	.	.	PUNCT
ftr-325	2490	26	.	.	PUNCT
ftr-325	2490	27	.	.	PUNCT
ftr-325	2491	1	to	to	ADP
ftr-325	2491	2	[	[	X
ftr-325	2491	3	a	a	DET
ftr-325	2491	4	taxpayer	taxpayer	NOUN
ftr-325	2491	5	]	]	PUNCT
ftr-325	2491	6	who	who	PRON
ftr-325	2491	7	can	can	AUX
ftr-325	2491	8	.	.	PUNCT
ftr-325	2491	9	.	.	PUNCT
ftr-325	2491	10	.	.	PUNCT
ftr-325	2492	1	.‖	.‖	PROPN
ftr-325	2492	2			NOUN
ftr-325	2492	3	query	query	NOUN
ftr-325	2492	4	whether	whether	SCONJ
ftr-325	2492	5	―economic	―economic	PROPN
ftr-325	2492	6	substance‖	substance‖	PROPN
ftr-325	2492	7	requirements	requirement	NOUN
ftr-325	2492	8	are	be	AUX
ftr-325	2492	9	applicable	applicable	ADJ
ftr-325	2492	10	when	when	SCONJ
ftr-325	2492	11	the	the	DET
ftr-325	2492	12	tax	tax	NOUN
ftr-325	2492	13	benefits	benefit	NOUN
ftr-325	2492	14	take	take	VERB
ftr-325	2492	15	the	the	DET
ftr-325	2492	16	form	form	NOUN
ftr-325	2492	17	of	of	ADP
ftr-325	2492	18	tax	tax	NOUN
ftr-325	2492	19	credits	credit	NOUN
ftr-325	2492	20	enacted	enact	VERB
ftr-325	2492	21	to	to	PART
ftr-325	2492	22	encourage	encourage	VERB
ftr-325	2492	23	specific	specific	ADJ
ftr-325	2492	24	types	type	NOUN
ftr-325	2492	25	of	of	ADP
ftr-325	2492	26	investments	investment	NOUN
ftr-325	2492	27	?	?	PUNCT
ftr-325	2493	1	a.	a.	NOUN
ftr-325	2493	2	―‗[t]he	―‗[t]he	ADV
ftr-325	2493	3	sharp	sharp	ADJ
ftr-325	2493	4	eyes	eye	NOUN
ftr-325	2493	5	of	of	ADP
ftr-325	2493	6	the	the	DET
ftr-325	2493	7	law	law	NOUN
ftr-325	2493	8	‘	'	PUNCT
ftr-325	2493	9	require	require	VERB
ftr-325	2493	10	more	more	ADJ
ftr-325	2493	11	from	from	ADP
ftr-325	2493	12	parties	party	NOUN
ftr-325	2493	13	than	than	ADP
ftr-325	2493	14	just	just	ADV
ftr-325	2493	15	putting	put	VERB
ftr-325	2493	16	on	on	ADP
ftr-325	2493	17	the	the	DET
ftr-325	2493	18	‗habiliments	‗habiliment	NOUN
ftr-325	2493	19	of	of	ADP
ftr-325	2493	20	a	a	DET
ftr-325	2493	21	partnership	partnership	NOUN
ftr-325	2493	22	whenever	whenever	SCONJ
ftr-325	2493	23	it	it	PRON
ftr-325	2493	24	advantages	advantage	VERB
ftr-325	2493	25	them	they	PRON
ftr-325	2493	26	to	to	PART
ftr-325	2493	27	be	be	AUX
ftr-325	2493	28	treated	treat	VERB
ftr-325	2493	29	as	as	ADP
ftr-325	2493	30	partners	partner	NOUN
ftr-325	2493	31	underneath	underneath	ADV
ftr-325	2493	32	.	.	PUNCT
ftr-325	2493	33	‘	'	PUNCT
ftr-325	2493	34	.	.	PUNCT
ftr-325	2493	35	.	.	PUNCT
ftr-325	2493	36	.	.	PUNCT
ftr-325	2494	1	indeed	indeed	ADV
ftr-325	2494	2	,	,	PUNCT
ftr-325	2494	3	culbertson	culbertson	PROPN
ftr-325	2494	4	requires	require	VERB
ftr-325	2494	5	that	that	SCONJ
ftr-325	2494	6	a	a	DET
ftr-325	2494	7	partner	partner	NOUN
ftr-325	2494	8	‗really	‗really	ADV
ftr-325	2494	9	and	and	CCONJ
ftr-325	2494	10	truly	truly	ADV
ftr-325	2494	11	intend	intend	VERB
ftr-325	2494	12	[	[	X
ftr-325	2494	13	]	]	X
ftr-325	2494	14	to	to	PART
ftr-325	2494	15	.	.	PUNCT
ftr-325	2494	16	.	.	PUNCT
ftr-325	2494	17	.	.	PUNCT
ftr-325	2495	1	shar[e	shar[e	PROPN
ftr-325	2495	2	]	]	PUNCT
ftr-325	2495	3	in	in	ADP
ftr-325	2495	4	the	the	DET
ftr-325	2495	5	profits	profit	NOUN
ftr-325	2495	6	and	and	CCONJ
ftr-325	2495	7	losses	loss	NOUN
ftr-325	2495	8	‘	'	PUNCT
ftr-325	2495	9	of	of	ADP
ftr-325	2495	10	the	the	DET
ftr-325	2495	11	enterprise	enterprise	NOUN
ftr-325	2495	12	.	.	PUNCT
ftr-325	2495	13	...	...	PUNCT
ftr-325	2496	1	and	and	CCONJ
ftr-325	2496	2	,	,	PUNCT
ftr-325	2496	3	after	after	ADP
ftr-325	2496	4	looking	look	VERB
ftr-325	2496	5	to	to	ADP
ftr-325	2496	6	the	the	DET
ftr-325	2496	7	substance	substance	NOUN
ftr-325	2496	8	of	of	ADP
ftr-325	2496	9	the	the	DET
ftr-325	2496	10	interests	interest	NOUN
ftr-325	2496	11	at	at	ADP
ftr-325	2496	12	play	play	NOUN
ftr-325	2496	13	in	in	ADP
ftr-325	2496	14	this	this	DET
ftr-325	2496	15	case	case	NOUN
ftr-325	2496	16	,	,	PUNCT
ftr-325	2496	17	we	we	PRON
ftr-325	2496	18	conclude	conclude	VERB
ftr-325	2496	19	that	that	SCONJ
ftr-325	2496	20	,	,	PUNCT
ftr-325	2496	21	because	because	SCONJ
ftr-325	2496	22	[	[	X
ftr-325	2496	23	pitney	pitney	NOUN
ftr-325	2496	24	bowes	bowes	NOUN
ftr-325	2496	25	]	]	PUNCT
ftr-325	2496	26	lacked	lack	VERB
ftr-325	2496	27	a	a	DET
ftr-325	2496	28	meaningful	meaningful	ADJ
ftr-325	2496	29	stake	stake	NOUN
ftr-325	2496	30	in	in	ADP
ftr-325	2496	31	either	either	CCONJ
ftr-325	2496	32	the	the	DET
ftr-325	2496	33	success	success	NOUN
ftr-325	2496	34	or	or	CCONJ
ftr-325	2496	35	failure	failure	NOUN
ftr-325	2496	36	of	of	ADP
ftr-325	2496	37	[	[	PUNCT
ftr-325	2496	38	historic	historic	ADJ
ftr-325	2496	39	boardwalk	boardwalk	NOUN
ftr-325	2496	40	hall	hall	NOUN
ftr-325	2496	41	]	]	PUNCT
ftr-325	2496	42	,	,	PUNCT
ftr-325	2496	43	it	it	PRON
ftr-325	2496	44	was	be	AUX
ftr-325	2496	45	not	not	PART
ftr-325	2496	46	a	a	DET
ftr-325	2496	47	bona	bona	ADJ
ftr-325	2496	48	fide	fide	X
ftr-325	2496	49	partner.‖	partner.‖	ADJ
ftr-325	2496	50	historic	historic	ADJ
ftr-325	2496	51	boardwalk	boardwalk	NOUN
ftr-325	2496	52	hall	hall	PROPN
ftr-325	2496	53	llc	llc	PROPN
ftr-325	2496	54	v.	v.	PROPN
ftr-325	2496	55	commissioner	commissioner	PROPN
ftr-325	2496	56	,	,	PUNCT
ftr-325	2496	57	694	694	NUM
ftr-325	2496	58	f.3d	f.3d	NUM
ftr-325	2496	59	425	425	NUM
ftr-325	2496	60	(	(	PUNCT
ftr-325	2496	61	3d	3d	NUM
ftr-325	2496	62	cir	cir	NOUN
ftr-325	2496	63	.	.	PUNCT
ftr-325	2496	64	8/27/12	8/27/12	NUM
ftr-325	2496	65	)	)	PUNCT
ftr-325	2496	66	in	in	ADP
ftr-325	2496	67	a	a	DET
ftr-325	2496	68	unanimous	unanimous	ADJ
ftr-325	2496	69	opinion	opinion	NOUN
ftr-325	2496	70	by	by	ADP
ftr-325	2496	71	judge	judge	PROPN
ftr-325	2496	72	jordan	jordan	PROPN
ftr-325	2496	73	,	,	PUNCT
ftr-325	2496	74	the	the	DET
ftr-325	2496	75	third	third	ADJ
ftr-325	2496	76	circuit	circuit	NOUN
ftr-325	2496	77	reversed	reverse	VERB
ftr-325	2496	78	the	the	DET
ftr-325	2496	79	tax	tax	NOUN
ftr-325	2496	80	court	court	NOUN
ftr-325	2496	81	and	and	CCONJ
ftr-325	2496	82	held	hold	VERB
ftr-325	2496	83	that	that	SCONJ
ftr-325	2496	84	pitney	pitney	NOUN
ftr-325	2496	85	bowes	bowes	NOUN
ftr-325	2496	86	was	be	AUX
ftr-325	2496	87	not	not	PART
ftr-325	2496	88	a	a	DET
ftr-325	2496	89	bona	bona	ADJ
ftr-325	2496	90	fide	fide	ADJ
ftr-325	2496	91	partner	partner	NOUN
ftr-325	2496	92	in	in	ADP
ftr-325	2496	93	historic	historic	ADJ
ftr-325	2496	94	boardwalk	boardwalk	NOUN
ftr-325	2496	95	hall	hall	PROPN
ftr-325	2496	96	llc	llc	PROPN
ftr-325	2496	97	.	.	PUNCT
ftr-325	2497	1	the	the	DET
ftr-325	2497	2	court‘s	court‘s	PROPN
ftr-325	2497	3	reasoning	reasoning	NOUN
ftr-325	2497	4	was	be	AUX
ftr-325	2497	5	based	base	VERB
ftr-325	2497	6	on	on	ADP
ftr-325	2497	7	the	the	DET
ftr-325	2497	8	culbertson	culbertson	PROPN
ftr-325	2497	9	test	test	NOUN
ftr-325	2498	1	[	[	X
ftr-325	2498	2	commissioner	commissioner	NOUN
ftr-325	2498	3	v.	v.	PROPN
ftr-325	2498	4	culbertson	culbertson	PROPN
ftr-325	2498	5	,	,	PUNCT
ftr-325	2498	6	337	337	NUM
ftr-325	2498	7	u.s	u.s	PROPN
ftr-325	2498	8	.	.	PROPN
ftr-325	2498	9	733	733	NUM
ftr-325	2498	10	(	(	PUNCT
ftr-325	2498	11	1949	1949	NUM
ftr-325	2498	12	)	)	PUNCT
ftr-325	2498	13	]	]	X
ftr-325	2498	14	,	,	PUNCT
ftr-325	2498	15	as	as	SCONJ
ftr-325	2498	16	applied	apply	VERB
ftr-325	2498	17	by	by	ADP
ftr-325	2498	18	the	the	DET
ftr-325	2498	19	second	second	ADJ
ftr-325	2498	20	circuit	circuit	NOUN
ftr-325	2498	21	in	in	ADP
ftr-325	2498	22	tifd	tifd	NOUN
ftr-325	2498	23	iii	iii	NOUN
ftr-325	2498	24	-	-	PUNCT
ftr-325	2498	25	e	e	PROPN
ftr-325	2498	26	,	,	PUNCT
ftr-325	2498	27	inc	inc	PROPN
ftr-325	2498	28	.	.	PROPN
ftr-325	2498	29	v.	v.	PROPN
ftr-325	2498	30	united	united	PROPN
ftr-325	2498	31	states	states	PROPN
ftr-325	2498	32	,	,	PUNCT
ftr-325	2498	33	459	459	NUM
ftr-325	2498	34	f.3d	f.3d	NUM
ftr-325	2498	35	220	220	NUM
ftr-325	2498	36	,	,	PUNCT
ftr-325	2498	37	232	232	NUM
ftr-325	2498	38	(	(	PUNCT
ftr-325	2498	39	2d	2d	NUM
ftr-325	2498	40	cir	cir	NOUN
ftr-325	2498	41	.	.	PUNCT
ftr-325	2499	1	2006	2006	NUM
ftr-325	2499	2	)	)	PUNCT
ftr-325	2500	1	(	(	PUNCT
ftr-325	2500	2	castle	castle	PROPN
ftr-325	2500	3	harbour	harbour	PROPN
ftr-325	2500	4	ii	ii	PROPN
ftr-325	2500	5	)	)	PUNCT
ftr-325	2500	6	,	,	PUNCT
ftr-325	2500	7	to	to	PART
ftr-325	2500	8	find	find	VERB
ftr-325	2500	9	that	that	SCONJ
ftr-325	2500	10	the	the	DET
ftr-325	2500	11	dutch	dutch	ADJ
ftr-325	2500	12	banks	bank	NOUN
ftr-325	2500	13	were	be	AUX
ftr-325	2500	14	not	not	PART
ftr-325	2500	15	partners	partner	NOUN
ftr-325	2500	16	,	,	PUNCT
ftr-325	2500	17	and	and	CCONJ
ftr-325	2500	18	the	the	DET
ftr-325	2500	19	reasoning	reasoning	NOUN
ftr-325	2500	20	of	of	ADP
ftr-325	2500	21	the	the	DET
ftr-325	2500	22	fourth	fourth	ADJ
ftr-325	2500	23	circuit	circuit	NOUN
ftr-325	2500	24	in	in	ADP
ftr-325	2500	25	virginia	virginia	PROPN
ftr-325	2500	26	historic	historic	ADJ
ftr-325	2500	27	tax	tax	NOUN
ftr-325	2500	28	credit	credit	NOUN
ftr-325	2500	29	fund	fund	NOUN
ftr-325	2500	30	2001	2001	NUM
ftr-325	2500	31	lp	lp	PROPN
ftr-325	2500	32	v.	v.	PROPN
ftr-325	2500	33	commissioner	commissioner	NOUN
ftr-325	2500	34	,	,	PUNCT
ftr-325	2500	35	639	639	NUM
ftr-325	2500	36	f.3d	f.3d	NUM
ftr-325	2500	37	129	129	NUM
ftr-325	2500	38	(	(	PUNCT
ftr-325	2500	39	4th	4th	ADJ
ftr-325	2500	40	cir	cir	NOUN
ftr-325	2500	41	.	.	PUNCT
ftr-325	2500	42	2011	2011	NUM
ftr-325	2500	43	)	)	PUNCT
ftr-325	2500	44	,	,	PUNCT
ftr-325	2500	45	to	to	PART
ftr-325	2500	46	find	find	VERB
ftr-325	2500	47	that	that	SCONJ
ftr-325	2500	48	the	the	DET
ftr-325	2500	49	investors	investor	NOUN
ftr-325	2500	50	who	who	PRON
ftr-325	2500	51	acquired	acquire	VERB
ftr-325	2500	52	the	the	DET
ftr-325	2500	53	virginia	virginia	PROPN
ftr-325	2500	54	historic	historic	ADJ
ftr-325	2500	55	rehabilitation	rehabilitation	NOUN
ftr-325	2500	56	credits	credit	NOUN
ftr-325	2500	57	through	through	ADP
ftr-325	2500	58	the	the	DET
ftr-325	2500	59	partnership	partnership	NOUN
ftr-325	2500	60	bore	bore	NOUN
ftr-325	2500	61	no	no	DET
ftr-325	2500	62	―true	―true	NUM
ftr-325	2500	63	entrepreneurial	entrepreneurial	ADJ
ftr-325	2500	64	risk,‖	risk,‖	NOUN
ftr-325	2500	65	which	which	PRON
ftr-325	2500	66	the	the	DET
ftr-325	2500	67	third	third	ADJ
ftr-325	2500	68	circuit	circuit	NOUN
ftr-325	2500	69	concluded	conclude	VERB
ftr-325	2500	70	was	be	AUX
ftr-325	2500	71	a	a	DET
ftr-325	2500	72	characteristic	characteristic	NOUN
ftr-325	2500	73	of	of	ADP
ftr-325	2500	74	a	a	DET
ftr-325	2500	75	true	true	ADJ
ftr-325	2500	76	partner	partner	NOUN
ftr-325	2500	77	under	under	ADP
ftr-325	2500	78	the	the	DET
ftr-325	2500	79	culbertson	culbertson	PROPN
ftr-325	2500	80	test	test	NOUN
ftr-325	2500	81	.	.	PUNCT
ftr-325	2501	1	the	the	DET
ftr-325	2501	2	third	third	ADJ
ftr-325	2501	3	circuit	circuit	NOUN
ftr-325	2501	4	concluded	conclude	VERB
ftr-325	2501	5	that	that	SCONJ
ftr-325	2501	6	pitney	pitney	NOUN
ftr-325	2501	7	bowes	bowes	NOUN
ftr-325	2501	8	was	be	AUX
ftr-325	2501	9	not	not	PART
ftr-325	2501	10	a	a	DET
ftr-325	2501	11	partner	partner	NOUN
ftr-325	2501	12	because	because	SCONJ
ftr-325	2501	13	,	,	PUNCT
ftr-325	2501	14	based	base	VERB
ftr-325	2501	15	on	on	ADP
ftr-325	2501	16	an	an	DET
ftr-325	2501	17	analysis	analysis	NOUN
ftr-325	2501	18	of	of	ADP
ftr-325	2501	19	the	the	DET
ftr-325	2501	20	facts	fact	NOUN
ftr-325	2501	21	,	,	PUNCT
ftr-325	2501	22	as	as	SCONJ
ftr-325	2501	23	the	the	DET
ftr-325	2501	24	transaction	transaction	NOUN
ftr-325	2501	25	was	be	AUX
ftr-325	2501	26	structured	structure	VERB
ftr-325	2501	27	,	,	PUNCT
ftr-325	2501	28	(	(	PUNCT
ftr-325	2501	29	1	1	X
ftr-325	2501	30	)	)	PUNCT
ftr-325	2501	31	pitney	pitney	NOUN
ftr-325	2501	32	bowes	bowes	NOUN
ftr-325	2501	33	―had	―had	VERB
ftr-325	2501	34	no	no	DET
ftr-325	2501	35	meaningful	meaningful	ADJ
ftr-325	2501	36	downside	downside	ADJ
ftr-325	2501	37	risk	risk	NOUN
ftr-325	2501	38	because	because	SCONJ
ftr-325	2501	39	it	it	PRON
ftr-325	2501	40	was	be	AUX
ftr-325	2501	41	,	,	PUNCT
ftr-325	2501	42	for	for	ADP
ftr-325	2501	43	all	all	DET
ftr-325	2501	44	intents	intent	NOUN
ftr-325	2501	45	and	and	CCONJ
ftr-325	2501	46	purposes	purpose	NOUN
ftr-325	2501	47	,	,	PUNCT
ftr-325	2501	48	certain	certain	ADJ
ftr-325	2501	49	to	to	PART
ftr-325	2501	50	recoup	recoup	VERB
ftr-325	2501	51	the	the	DET
ftr-325	2501	52	contributions	contribution	NOUN
ftr-325	2501	53	it	it	PRON
ftr-325	2501	54	had	have	AUX
ftr-325	2501	55	made	make	VERB
ftr-325	2501	56	to	to	PART
ftr-325	2501	57	hbh	hbh	VERB
ftr-325	2501	58	and	and	CCONJ
ftr-325	2501	59	to	to	PART
ftr-325	2501	60	receive	receive	VERB
ftr-325	2501	61	the	the	DET
ftr-325	2501	62	primary	primary	ADJ
ftr-325	2501	63	benefit	benefit	NOUN
ftr-325	2501	64	it	it	PRON
ftr-325	2501	65	sought	seek	VERB
ftr-325	2501	66	—	—	PUNCT
ftr-325	2501	67	the	the	DET
ftr-325	2501	68	hrtcs	hrtcs	NOUN
ftr-325	2501	69	or	or	CCONJ
ftr-325	2501	70	their	their	PRON
ftr-325	2501	71	cash	cash	NOUN
ftr-325	2501	72	equivalent,‖	equivalent,‖	PROPN
ftr-325	2501	73	and	and	CCONJ
ftr-325	2501	74	(	(	PUNCT
ftr-325	2501	75	2	2	X
ftr-325	2501	76	)	)	PUNCT
ftr-325	2501	77	pitney	pitney	NOUN
ftr-325	2501	78	bowes‘s	bowes‘s	PROPN
ftr-325	2501	79	―avoidance	―avoidance	PROPN
ftr-325	2501	80	of	of	ADP
ftr-325	2501	81	all	all	DET
ftr-325	2501	82	meaningful	meaningful	ADJ
ftr-325	2501	83	downside	downside	ADJ
ftr-325	2501	84	risk	risk	NOUN
ftr-325	2501	85	in	in	ADP
ftr-325	2501	86	hbh	hbh	PROPN
ftr-325	2501	87	was	be	AUX
ftr-325	2501	88	accompanied	accompany	VERB
ftr-325	2501	89	by	by	ADP
ftr-325	2501	90	a	a	DET
ftr-325	2501	91	dearth	dearth	NOUN
ftr-325	2501	92	of	of	ADP
ftr-325	2501	93	any	any	DET
ftr-325	2501	94	meaningful	meaningful	ADJ
ftr-325	2501	95	upside	upside	ADJ
ftr-325	2501	96	potential.‖	potential.‖	NOUN
ftr-325	2501	97	the	the	DET
ftr-325	2501	98	analysis	analysis	NOUN
ftr-325	2501	99	was	be	AUX
ftr-325	2501	100	highly	highly	ADV
ftr-325	2501	101	factual	factual	ADJ
ftr-325	2501	102	and	and	CCONJ
ftr-325	2501	103	based	base	VERB
ftr-325	2501	104	on	on	ADP
ftr-325	2501	105	substance	substance	NOUN
ftr-325	2501	106	over	over	ADP
ftr-325	2501	107	form	form	NOUN
ftr-325	2501	108	.	.	PUNCT
ftr-325	2502	1	as	as	ADP
ftr-325	2502	2	for	for	ADP
ftr-325	2502	3	downside	downside	ADJ
ftr-325	2502	4	risk	risk	NOUN
ftr-325	2502	5	,	,	PUNCT
ftr-325	2502	6	the	the	DET
ftr-325	2502	7	court	court	NOUN
ftr-325	2502	8	of	of	ADP
ftr-325	2502	9	appeals	appeal	NOUN
ftr-325	2502	10	reversed	reverse	VERB
ftr-325	2502	11	as	as	ADP
ftr-325	2502	12	clearly	clearly	ADV
ftr-325	2502	13	erroneous	erroneous	ADJ
ftr-325	2502	14	the	the	DET
ftr-325	2502	15	tax	tax	NOUN
ftr-325	2502	16	court‘s	court‘s	PROPN
ftr-325	2502	17	finding	find	VERB
ftr-325	2502	18	that	that	SCONJ
ftr-325	2502	19	pitney	pitney	NOUN
ftr-325	2502	20	bowes	bowes	NOUN
ftr-325	2502	21	bore	bear	VERB
ftr-325	2502	22	a	a	DET
ftr-325	2502	23	risk	risk	NOUN
ftr-325	2502	24	because	because	SCONJ
ftr-325	2502	25	it	it	PRON
ftr-325	2502	26	might	might	AUX
ftr-325	2502	27	not	not	PART
ftr-325	2502	28	receive	receive	VERB
ftr-325	2502	29	an	an	DET
ftr-325	2502	30	agreed	agree	VERB
ftr-325	2502	31	upon	upon	SCONJ
ftr-325	2502	32	3	3	NUM
ftr-325	2502	33	%	%	NOUN
ftr-325	2502	34	preferred	preferred	ADJ
ftr-325	2502	35	return	return	NOUN
ftr-325	2502	36	on	on	ADP
ftr-325	2502	37	its	its	PRON
ftr-325	2502	38	contributions	contribution	NOUN
ftr-325	2502	39	to	to	ADP
ftr-325	2502	40	hbh	hbh	PROPN
ftr-325	2502	41	.	.	PUNCT
ftr-325	2503	1	referring	refer	VERB
ftr-325	2503	2	to	to	ADP
ftr-325	2503	3	virginia	virginia	PROPN
ftr-325	2503	4	historic	historic	ADJ
ftr-325	2503	5	tax	tax	NOUN
ftr-325	2503	6	credit	credit	NOUN
ftr-325	2503	7	fund	fund	NOUN
ftr-325	2503	8	,	,	PUNCT
ftr-325	2503	9	the	the	DET
ftr-325	2503	10	third	third	ADJ
ftr-325	2503	11	circuit	circuit	NOUN
ftr-325	2503	12	treated	treat	VERB
ftr-325	2503	13	the	the	DET
ftr-325	2503	14	3	3	NUM
ftr-325	2503	15	%	%	NOUN
ftr-325	2503	16	preferred	preferred	ADJ
ftr-325	2503	17	return	return	NOUN
ftr-325	2503	18	as	as	ADP
ftr-325	2503	19	a	a	DET
ftr-325	2503	20	―return	―return	NOUN
ftr-325	2503	21	on	on	ADP
ftr-325	2503	22	investment‖	investment‖	PROPN
ftr-325	2503	23	that	that	PRON
ftr-325	2503	24	was	be	AUX
ftr-325	2503	25	not	not	PART
ftr-325	2503	26	a	a	DET
ftr-325	2503	27	―share	―share	NOUN
ftr-325	2503	28	in	in	ADP
ftr-325	2503	29	partnership	partnership	NOUN
ftr-325	2503	30	profits,‖	profits,‖	PROPN
ftr-325	2503	31	which	which	PRON
ftr-325	2503	32	pointed	point	VERB
ftr-325	2503	33	to	to	ADP
ftr-325	2503	34	the	the	DET
ftr-325	2503	35	conclusion	conclusion	NOUN
ftr-325	2503	36	that	that	SCONJ
ftr-325	2503	37	pitney	pitney	NOUN
ftr-325	2503	38	bowes	bowes	NOUN
ftr-325	2503	39	did	do	AUX
ftr-325	2503	40	not	not	PART
ftr-325	2503	41	face	face	VERB
ftr-325	2503	42	any	any	DET
ftr-325	2503	43	true	true	ADJ
ftr-325	2503	44	entrepreneurial	entrepreneurial	ADJ
ftr-325	2503	45	risk	risk	NOUN
ftr-325	2503	46	.	.	PUNCT
ftr-325	2504	1	as	as	ADP
ftr-325	2504	2	for	for	ADP
ftr-325	2504	3	upside	upside	ADJ
ftr-325	2504	4	potential	potential	NOUN
ftr-325	2504	5	,	,	PUNCT
ftr-325	2504	6	applying	apply	VERB
ftr-325	2504	7	the	the	DET
ftr-325	2504	8	substance	substance	NOUN
ftr-325	2504	9	over	over	ADP
ftr-325	2504	10	form	form	NOUN
ftr-325	2504	11	doctrine	doctrine	NOUN
ftr-325	2504	12	,	,	PUNCT
ftr-325	2504	13	the	the	DET
ftr-325	2504	14	court	court	NOUN
ftr-325	2504	15	concluded	conclude	VERB
ftr-325	2504	16	that	that	SCONJ
ftr-325	2504	17	―although	―although	NOUN
ftr-325	2504	18	in	in	ADP
ftr-325	2504	19	form	form	NOUN
ftr-325	2504	20	pb	pb	ADP
ftr-325	2504	21	had	have	VERB
ftr-325	2504	22	the	the	DET
ftr-325	2504	23	potential	potential	NOUN
ftr-325	2504	24	to	to	PART
ftr-325	2504	25	receive	receive	VERB
ftr-325	2504	26	the	the	DET
ftr-325	2504	27	fair	fair	ADJ
ftr-325	2504	28	2013	2013	NUM
ftr-325	2504	29	]	]	PUNCT
ftr-325	2504	30	recent	recent	ADJ
ftr-325	2504	31	developments	development	NOUN
ftr-325	2504	32	in	in	ADP
ftr-325	2504	33	federal	federal	ADJ
ftr-325	2504	34	income	income	NOUN
ftr-325	2504	35	taxation	taxation	NOUN
ftr-325	2504	36	627	627	NUM
ftr-325	2504	37	market	market	NOUN
ftr-325	2504	38	value	value	NOUN
ftr-325	2504	39	of	of	ADP
ftr-325	2504	40	its	its	PRON
ftr-325	2504	41	interest	interest	NOUN
ftr-325	2504	42	.	.	PUNCT
ftr-325	2504	43	.	.	PUNCT
ftr-325	2505	1	.	.	PUNCT
ftr-325	2506	1	in	in	ADP
ftr-325	2506	2	reality	reality	NOUN
ftr-325	2506	3	,	,	PUNCT
ftr-325	2506	4	pb	pb	PRON
ftr-325	2506	5	could	could	AUX
ftr-325	2506	6	never	never	ADV
ftr-325	2506	7	expect	expect	VERB
ftr-325	2506	8	to	to	PART
ftr-325	2506	9	share	share	VERB
ftr-325	2506	10	in	in	ADP
ftr-325	2506	11	any	any	DET
ftr-325	2506	12	upside.‖	upside.‖	NOUN
ftr-325	2506	13	the	the	DET
ftr-325	2506	14	court	court	NOUN
ftr-325	2506	15	noted	note	VERB
ftr-325	2506	16	that	that	SCONJ
ftr-325	2506	17	it	it	PRON
ftr-325	2506	18	was	be	AUX
ftr-325	2506	19	mindful	mindful	ADJ
ftr-325	2506	20	―of	―of	NOUN
ftr-325	2506	21	congress‘s	congress‘s	NOUN
ftr-325	2506	22	goal	goal	NOUN
ftr-325	2506	23	of	of	ADP
ftr-325	2506	24	encouraging	encourage	VERB
ftr-325	2506	25	rehabilitation	rehabilitation	NOUN
ftr-325	2506	26	of	of	ADP
ftr-325	2506	27	historic	historic	ADJ
ftr-325	2506	28	buildings,‖	buildings,‖	PROPN
ftr-325	2506	29	and	and	CCONJ
ftr-325	2506	30	that	that	SCONJ
ftr-325	2506	31	its	its	PRON
ftr-325	2506	32	holding	holding	NOUN
ftr-325	2506	33	might	might	AUX
ftr-325	2506	34	―jeopardize	―jeopardize	VERB
ftr-325	2506	35	the	the	DET
ftr-325	2506	36	viability	viability	NOUN
ftr-325	2506	37	of	of	ADP
ftr-325	2506	38	future	future	ADJ
ftr-325	2506	39	historic	historic	ADJ
ftr-325	2506	40	rehabilitation	rehabilitation	NOUN
ftr-325	2506	41	projects,‖	projects,‖	PROPN
ftr-325	2506	42	but	but	CCONJ
ftr-325	2506	43	the	the	DET
ftr-325	2506	44	court	court	NOUN
ftr-325	2506	45	observed	observe	VERB
ftr-325	2506	46	that	that	SCONJ
ftr-325	2506	47	it	it	PRON
ftr-325	2506	48	was	be	AUX
ftr-325	2506	49	not	not	PART
ftr-325	2506	50	the	the	DET
ftr-325	2506	51	tax	tax	NOUN
ftr-325	2506	52	credit	credit	NOUN
ftr-325	2506	53	provision	provision	NOUN
ftr-325	2506	54	itself	itself	PRON
ftr-325	2506	55	that	that	PRON
ftr-325	2506	56	was	be	AUX
ftr-325	2506	57	under	under	ADP
ftr-325	2506	58	attack	attack	NOUN
ftr-325	2506	59	,	,	PUNCT
ftr-325	2506	60	but	but	CCONJ
ftr-325	2506	61	rather	rather	ADV
ftr-325	2506	62	the	the	DET
ftr-325	2506	63	particular	particular	ADJ
ftr-325	2506	64	transaction	transaction	NOUN
ftr-325	2506	65	transferring	transfer	VERB
ftr-325	2506	66	the	the	DET
ftr-325	2506	67	benefits	benefit	NOUN
ftr-325	2506	68	of	of	ADP
ftr-325	2506	69	the	the	DET
ftr-325	2506	70	credit	credit	NOUN
ftr-325	2506	71	in	in	ADP
ftr-325	2506	72	the	the	DET
ftr-325	2506	73	manner	manner	NOUN
ftr-325	2506	74	that	that	PRON
ftr-325	2506	75	it	it	PRON
ftr-325	2506	76	had	have	VERB
ftr-325	2506	77	.	.	PUNCT
ftr-325	2506	78			PUNCT
ftr-325	2507	1	the	the	DET
ftr-325	2507	2	opinion	opinion	NOUN
ftr-325	2507	3	makes	make	VERB
ftr-325	2507	4	it	it	PRON
ftr-325	2507	5	very	very	ADV
ftr-325	2507	6	clear	clear	ADJ
ftr-325	2507	7	that	that	SCONJ
ftr-325	2507	8	the	the	DET
ftr-325	2507	9	decision	decision	NOUN
ftr-325	2507	10	was	be	AUX
ftr-325	2507	11	based	base	VERB
ftr-325	2507	12	on	on	ADP
ftr-325	2507	13	applying	apply	VERB
ftr-325	2507	14	the	the	DET
ftr-325	2507	15	―substance	―substance	NOUN
ftr-325	2507	16	over	over	ADP
ftr-325	2507	17	form‖	form‖	PROPN
ftr-325	2507	18	doctrine	doctrine	NOUN
ftr-325	2507	19	rather	rather	ADV
ftr-325	2507	20	than	than	ADP
ftr-325	2507	21	the	the	DET
ftr-325	2507	22	―economic	―economic	PROPN
ftr-325	2507	23	substance‖	substance‖	PROPN
ftr-325	2507	24	doctrine	doctrine	NOUN
ftr-325	2507	25	to	to	PART
ftr-325	2507	26	determine	determine	VERB
ftr-325	2507	27	that	that	SCONJ
ftr-325	2507	28	pitney	pitney	NOUN
ftr-325	2507	29	bowes	bowes	NOUN
ftr-325	2507	30	was	be	AUX
ftr-325	2507	31	not	not	PART
ftr-325	2507	32	a	a	DET
ftr-325	2507	33	partner	partner	NOUN
ftr-325	2507	34	.	.	PUNCT
ftr-325	2508	1	4	4	X
ftr-325	2508	2	.	.	NOUN
ftr-325	2508	3	deathbed	deathbe	VERB
ftr-325	2508	4	estate	estate	NOUN
ftr-325	2508	5	planning	planning	NOUN
ftr-325	2508	6	with	with	ADP
ftr-325	2508	7	intended	intend	VERB
ftr-325	2508	8	contributions	contribution	NOUN
ftr-325	2508	9	creates	create	VERB
ftr-325	2508	10	a	a	DET
ftr-325	2508	11	texas	texas	PROPN
ftr-325	2508	12	style	style	NOUN
ftr-325	2508	13	family	family	PROPN
ftr-325	2508	14	limited	limited	PROPN
ftr-325	2508	15	partnership	partnership	NOUN
ftr-325	2508	16	.	.	PUNCT
ftr-325	2509	1	keller	keller	PROPN
ftr-325	2509	2	v.	v.	PROPN
ftr-325	2509	3	united	united	PROPN
ftr-325	2509	4	states	states	PROPN
ftr-325	2509	5	,	,	PUNCT
ftr-325	2509	6	637	637	NUM
ftr-325	2509	7	f.3d	f.3d	NUM
ftr-325	2509	8	238	238	NUM
ftr-325	2509	9	(	(	PUNCT
ftr-325	2509	10	5th	5th	ADJ
ftr-325	2509	11	cir	cir	NOUN
ftr-325	2509	12	.	.	PUNCT
ftr-325	2510	1	9/25/12	9/25/12	NUM
ftr-325	2510	2	)	)	PUNCT
ftr-325	2510	3	.	.	PUNCT
ftr-325	2511	1	on	on	ADP
ftr-325	2511	2	may	may	PROPN
ftr-325	2511	3	10	10	NUM
ftr-325	2511	4	,	,	PUNCT
ftr-325	2511	5	the	the	DET
ftr-325	2511	6	decedent	decedent	NOUN
ftr-325	2511	7	met	meet	VERB
ftr-325	2511	8	in	in	ADP
ftr-325	2511	9	her	her	PRON
ftr-325	2511	10	hospital	hospital	NOUN
ftr-325	2511	11	bed	bed	NOUN
ftr-325	2511	12	with	with	ADP
ftr-325	2511	13	advisors	advisor	NOUN
ftr-325	2511	14	to	to	ADP
ftr-325	2511	15	structure	structure	NOUN
ftr-325	2511	16	estate	estate	NOUN
ftr-325	2511	17	planning	planning	NOUN
ftr-325	2511	18	ab	ab	PROPN
ftr-325	2511	19	trusts	trust	NOUN
ftr-325	2511	20	as	as	ADP
ftr-325	2511	21	partners	partner	NOUN
ftr-325	2511	22	with	with	ADP
ftr-325	2511	23	an	an	DET
ftr-325	2511	24	llc	llc	NOUN
ftr-325	2511	25	in	in	ADP
ftr-325	2511	26	a	a	DET
ftr-325	2511	27	family	family	NOUN
ftr-325	2511	28	limited	limited	ADJ
ftr-325	2511	29	partnership	partnership	NOUN
ftr-325	2511	30	.	.	PUNCT
ftr-325	2512	1	the	the	DET
ftr-325	2512	2	decedent	decedent	NOUN
ftr-325	2512	3	executed	execute	VERB
ftr-325	2512	4	partnership	partnership	NOUN
ftr-325	2512	5	agreements	agreement	NOUN
ftr-325	2512	6	and	and	CCONJ
ftr-325	2512	7	indicated	indicate	VERB
ftr-325	2512	8	that	that	SCONJ
ftr-325	2512	9	she	she	PRON
ftr-325	2512	10	intended	intend	VERB
ftr-325	2512	11	to	to	PART
ftr-325	2512	12	fund	fund	VERB
ftr-325	2512	13	the	the	DET
ftr-325	2512	14	partnership	partnership	NOUN
ftr-325	2512	15	with	with	ADP
ftr-325	2512	16	community	community	NOUN
ftr-325	2512	17	property	property	NOUN
ftr-325	2512	18	bonds	bond	NOUN
ftr-325	2512	19	.	.	PUNCT
ftr-325	2513	1	the	the	DET
ftr-325	2513	2	decedent	decedent	NOUN
ftr-325	2513	3	also	also	ADV
ftr-325	2513	4	wrote	write	VERB
ftr-325	2513	5	a	a	DET
ftr-325	2513	6	check	check	NOUN
ftr-325	2513	7	to	to	ADP
ftr-325	2513	8	the	the	DET
ftr-325	2513	9	partnership	partnership	NOUN
ftr-325	2513	10	which	which	PRON
ftr-325	2513	11	was	be	AUX
ftr-325	2513	12	never	never	ADV
ftr-325	2513	13	cashed	cash	VERB
ftr-325	2513	14	.	.	PUNCT
ftr-325	2514	1	the	the	DET
ftr-325	2514	2	decedent	decedent	NOUN
ftr-325	2514	3	died	die	VERB
ftr-325	2514	4	on	on	ADP
ftr-325	2514	5	may	may	PROPN
ftr-325	2514	6	15	15	NUM
ftr-325	2514	7	.	.	PUNCT
ftr-325	2515	1	after	after	ADP
ftr-325	2515	2	attending	attend	VERB
ftr-325	2515	3	a	a	DET
ftr-325	2515	4	cle	cle	NOUN
ftr-325	2515	5	conference	conference	NOUN
ftr-325	2515	6	,	,	PUNCT
ftr-325	2515	7	the	the	DET
ftr-325	2515	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2515	9	advisors	advisor	NOUN
ftr-325	2515	10	re	re	VERB
ftr-325	2515	11	-	-	VERB
ftr-325	2515	12	thought	think	VERB
ftr-325	2515	13	the	the	DET
ftr-325	2515	14	estate‘s	estate‘s	PROPN
ftr-325	2515	15	estate	estate	NOUN
ftr-325	2515	16	tax	tax	NOUN
ftr-325	2515	17	payment	payment	NOUN
ftr-325	2515	18	and	and	CCONJ
ftr-325	2515	19	claimed	claim	VERB
ftr-325	2515	20	a	a	DET
ftr-325	2515	21	$	$	SYM
ftr-325	2515	22	147	147	NUM
ftr-325	2515	23	million	million	NUM
ftr-325	2515	24	refund	refund	NOUN
ftr-325	2515	25	of	of	ADP
ftr-325	2515	26	estate	estate	NOUN
ftr-325	2515	27	taxes	taxis	NOUN
ftr-325	2515	28	on	on	ADP
ftr-325	2515	29	the	the	DET
ftr-325	2515	30	basis	basis	NOUN
ftr-325	2515	31	of	of	ADP
ftr-325	2515	32	a	a	DET
ftr-325	2515	33	valuation	valuation	NOUN
ftr-325	2515	34	discount	discount	NOUN
ftr-325	2515	35	attributable	attributable	ADJ
ftr-325	2515	36	to	to	ADP
ftr-325	2515	37	the	the	DET
ftr-325	2515	38	assets	asset	NOUN
ftr-325	2515	39	in	in	ADP
ftr-325	2515	40	the	the	DET
ftr-325	2515	41	family	family	NOUN
ftr-325	2515	42	limited	limited	ADJ
ftr-325	2515	43	partnership	partnership	NOUN
ftr-325	2515	44	.	.	PUNCT
ftr-325	2516	1	the	the	DET
ftr-325	2516	2	irs	irs	PROPN
ftr-325	2516	3	asserted	assert	VERB
ftr-325	2516	4	that	that	SCONJ
ftr-325	2516	5	the	the	DET
ftr-325	2516	6	partnership	partnership	NOUN
ftr-325	2516	7	was	be	AUX
ftr-325	2516	8	never	never	ADV
ftr-325	2516	9	funded	fund	VERB
ftr-325	2516	10	.	.	PUNCT
ftr-325	2517	1	the	the	DET
ftr-325	2517	2	court	court	NOUN
ftr-325	2517	3	,	,	PUNCT
ftr-325	2517	4	affirming	affirm	VERB
ftr-325	2517	5	findings	finding	NOUN
ftr-325	2517	6	by	by	ADP
ftr-325	2517	7	the	the	DET
ftr-325	2517	8	district	district	NOUN
ftr-325	2517	9	court	court	NOUN
ftr-325	2517	10	,	,	PUNCT
ftr-325	2517	11	held	hold	VERB
ftr-325	2517	12	that	that	SCONJ
ftr-325	2517	13	under	under	ADP
ftr-325	2517	14	―[w]ellestablished	―[w]ellestablished	ADJ
ftr-325	2517	15	principles	principle	NOUN
ftr-325	2517	16	of	of	ADP
ftr-325	2517	17	texas	texas	PROPN
ftr-325	2517	18	law‖	law‖	PUNCT
ftr-325	2517	19	the	the	DET
ftr-325	2517	20	decedent‘s	decedent‘s	NOUN
ftr-325	2517	21	intent	intent	NOUN
ftr-325	2517	22	to	to	PART
ftr-325	2517	23	make	make	VERB
ftr-325	2517	24	an	an	DET
ftr-325	2517	25	asset	asset	NOUN
ftr-325	2517	26	partnership	partnership	NOUN
ftr-325	2517	27	property	property	NOUN
ftr-325	2517	28	caused	cause	VERB
ftr-325	2517	29	the	the	DET
ftr-325	2517	30	bonds	bond	NOUN
ftr-325	2517	31	to	to	PART
ftr-325	2517	32	be	be	AUX
ftr-325	2517	33	equitably	equitably	ADV
ftr-325	2517	34	owned	own	VERB
ftr-325	2517	35	by	by	ADP
ftr-325	2517	36	the	the	DET
ftr-325	2517	37	partnership	partnership	NOUN
ftr-325	2517	38	.	.	PUNCT
ftr-325	2518	1	thus	thus	ADV
ftr-325	2518	2	the	the	DET
ftr-325	2518	3	estate	estate	NOUN
ftr-325	2518	4	was	be	AUX
ftr-325	2518	5	entitled	entitle	VERB
ftr-325	2518	6	to	to	ADP
ftr-325	2518	7	the	the	DET
ftr-325	2518	8	valuation	valuation	NOUN
ftr-325	2518	9	discount	discount	NOUN
ftr-325	2518	10	for	for	ADP
ftr-325	2518	11	the	the	DET
ftr-325	2518	12	partnership	partnership	NOUN
ftr-325	2518	13	property	property	NOUN
ftr-325	2518	14	.	.	PUNCT
ftr-325	2519	1	b.	b.	PROPN
ftr-325	2519	2	allocations	allocation	NOUN
ftr-325	2519	3	of	of	ADP
ftr-325	2519	4	distributive	distributive	ADJ
ftr-325	2519	5	share	share	NOUN
ftr-325	2519	6	,	,	PUNCT
ftr-325	2519	7	partnership	partnership	NOUN
ftr-325	2519	8	debt	debt	NOUN
ftr-325	2519	9	,	,	PUNCT
ftr-325	2519	10	and	and	CCONJ
ftr-325	2519	11	outside	outside	ADJ
ftr-325	2519	12	basis	basis	NOUN
ftr-325	2519	13	1	1	NUM
ftr-325	2519	14	.	.	X
ftr-325	2519	15	de	de	X
ftr-325	2519	16	minimis	minimis	NOUN
ftr-325	2519	17	partners	partner	NOUN
ftr-325	2519	18	become	become	VERB
ftr-325	2519	19	substantial	substantial	ADJ
ftr-325	2519	20	under	under	ADP
ftr-325	2519	21	proposed	propose	VERB
ftr-325	2519	22	regulations	regulation	NOUN
ftr-325	2519	23	.	.	PUNCT
ftr-325	2520	1	reg-109564	reg-109564	NOUN
ftr-325	2520	2	-	-	PUNCT
ftr-325	2520	3	10	10	NUM
ftr-325	2520	4	,	,	PUNCT
ftr-325	2520	5	partner‘s	partner‘s	ADJ
ftr-325	2520	6	distributive	distributive	ADJ
ftr-325	2520	7	share	share	NOUN
ftr-325	2520	8	,	,	PUNCT
ftr-325	2520	9	76	76	NUM
ftr-325	2520	10	f.r	f.r	NOUN
ftr-325	2520	11	.	.	NOUN
ftr-325	2521	1	66012	66012	NUM
ftr-325	2521	2	(	(	PUNCT
ftr-325	2521	3	10/25/11	10/25/11	NUM
ftr-325	2521	4	)	)	PUNCT
ftr-325	2521	5	.	.	PUNCT
ftr-325	2522	1	the	the	DET
ftr-325	2522	2	economic	economic	ADJ
ftr-325	2522	3	effect	effect	NOUN
ftr-325	2522	4	of	of	ADP
ftr-325	2522	5	a	a	DET
ftr-325	2522	6	partnership	partnership	NOUN
ftr-325	2522	7	allocation	allocation	NOUN
ftr-325	2522	8	is	be	AUX
ftr-325	2522	9	not	not	PART
ftr-325	2522	10	substantial	substantial	ADJ
ftr-325	2522	11	under	under	ADP
ftr-325	2522	12	reg	reg	NOUN
ftr-325	2522	13	.	.	PUNCT
ftr-325	2523	1	§	§	PROPN
ftr-325	2523	2	1.704	1.704	NUM
ftr-325	2523	3	-	-	NUM
ftr-325	2523	4	1(b)(2)(iii)(a	1(b)(2)(iii)(a	NUM
ftr-325	2523	5	)	)	PUNCT
ftr-325	2523	6	if	if	SCONJ
ftr-325	2523	7	,	,	PUNCT
ftr-325	2523	8	at	at	ADP
ftr-325	2523	9	the	the	DET
ftr-325	2523	10	time	time	NOUN
ftr-325	2523	11	the	the	DET
ftr-325	2523	12	allocation	allocation	NOUN
ftr-325	2523	13	(	(	PUNCT
ftr-325	2523	14	or	or	CCONJ
ftr-325	2523	15	allocations	allocation	NOUN
ftr-325	2523	16	)	)	PUNCT
ftr-325	2523	17	becomes	become	VERB
ftr-325	2523	18	part	part	NOUN
ftr-325	2523	19	of	of	ADP
ftr-325	2523	20	the	the	DET
ftr-325	2523	21	partnership	partnership	NOUN
ftr-325	2523	22	agreement	agreement	NOUN
ftr-325	2523	23	:	:	PUNCT
ftr-325	2523	24	(	(	PUNCT
ftr-325	2523	25	1	1	X
ftr-325	2523	26	)	)	PUNCT
ftr-325	2523	27	the	the	DET
ftr-325	2523	28	after	after	ADP
ftr-325	2523	29	-	-	PUNCT
ftr-325	2523	30	tax	tax	NOUN
ftr-325	2523	31	economic	economic	ADJ
ftr-325	2523	32	consequences	consequence	NOUN
ftr-325	2523	33	of	of	ADP
ftr-325	2523	34	at	at	ADV
ftr-325	2523	35	least	least	ADV
ftr-325	2523	36	one	one	NUM
ftr-325	2523	37	partner	partner	NOUN
ftr-325	2523	38	may	may	AUX
ftr-325	2523	39	,	,	PUNCT
ftr-325	2523	40	in	in	ADP
ftr-325	2523	41	present	present	ADJ
ftr-325	2523	42	value	value	NOUN
ftr-325	2523	43	terms	term	NOUN
ftr-325	2523	44	,	,	PUNCT
ftr-325	2523	45	be	be	AUX
ftr-325	2523	46	enhanced	enhance	VERB
ftr-325	2523	47	compared	compare	VERB
ftr-325	2523	48	to	to	ADP
ftr-325	2523	49	such	such	ADJ
ftr-325	2523	50	consequences	consequence	NOUN
ftr-325	2523	51	if	if	SCONJ
ftr-325	2523	52	the	the	DET
ftr-325	2523	53	allocation	allocation	NOUN
ftr-325	2523	54	(	(	PUNCT
ftr-325	2523	55	or	or	CCONJ
ftr-325	2523	56	allocations	allocation	NOUN
ftr-325	2523	57	)	)	PUNCT
ftr-325	2523	58	were	be	AUX
ftr-325	2523	59	not	not	PART
ftr-325	2523	60	contained	contain	VERB
ftr-325	2523	61	in	in	ADP
ftr-325	2523	62	the	the	DET
ftr-325	2523	63	partnership	partnership	NOUN
ftr-325	2523	64	agreement	agreement	NOUN
ftr-325	2523	65	,	,	PUNCT
ftr-325	2523	66	and	and	CCONJ
ftr-325	2523	67	(	(	PUNCT
ftr-325	2523	68	2	2	X
ftr-325	2523	69	)	)	PUNCT
ftr-325	2523	70	there	there	PRON
ftr-325	2523	71	is	be	VERB
ftr-325	2523	72	a	a	DET
ftr-325	2523	73	strong	strong	ADJ
ftr-325	2523	74	likelihood	likelihood	NOUN
ftr-325	2523	75	that	that	SCONJ
ftr-325	2523	76	the	the	DET
ftr-325	2523	77	after	after	ADP
ftr-325	2523	78	-	-	PUNCT
ftr-325	2523	79	tax	tax	NOUN
ftr-325	2523	80	economic	economic	ADJ
ftr-325	2523	81	consequences	consequence	NOUN
ftr-325	2523	82	of	of	ADP
ftr-325	2523	83	no	no	DET
ftr-325	2523	84	partner	partner	NOUN
ftr-325	2523	85	will	will	AUX
ftr-325	2523	86	,	,	PUNCT
ftr-325	2523	87	in	in	ADP
ftr-325	2523	88	present	present	ADJ
ftr-325	2523	89	value	value	NOUN
ftr-325	2523	90	terms	term	NOUN
ftr-325	2523	91	,	,	PUNCT
ftr-325	2523	92	be	be	AUX
ftr-325	2523	93	substantially	substantially	ADV
ftr-325	2523	94	diminished	diminish	VERB
ftr-325	2523	95	compared	compare	VERB
ftr-325	2523	96	to	to	ADP
ftr-325	2523	97	such	such	ADJ
ftr-325	2523	98	consequences	consequence	NOUN
ftr-325	2523	99	if	if	SCONJ
ftr-325	2523	100	the	the	DET
ftr-325	2523	101	allocation	allocation	NOUN
ftr-325	2523	102	(	(	PUNCT
ftr-325	2523	103	or	or	CCONJ
ftr-325	2523	104	allocations	allocation	NOUN
ftr-325	2523	105	)	)	PUNCT
ftr-325	2523	106	were	be	AUX
ftr-325	2523	107	not	not	PART
ftr-325	2523	108	contained	contain	VERB
ftr-325	2523	109	in	in	ADP
ftr-325	2523	110	the	the	DET
ftr-325	2523	111	628	628	NUM
ftr-325	2523	112	florida	florida	PROPN
ftr-325	2523	113	tax	tax	NOUN
ftr-325	2523	114	review	review	NOUN
ftr-325	2524	1	[	[	X
ftr-325	2524	2	vol	vol	NOUN
ftr-325	2524	3	.	.	PUNCT
ftr-325	2524	4	13:10	13:10	NUM
ftr-325	2524	5	partnership	partnership	NOUN
ftr-325	2524	6	agreement	agreement	NOUN
ftr-325	2524	7	.	.	PUNCT
ftr-325	2525	1	reg	reg	NOUN
ftr-325	2525	2	.	.	PUNCT
ftr-325	2526	1	§	§	PROPN
ftr-325	2526	2	1.704	1.704	NUM
ftr-325	2526	3	-	-	NUM
ftr-325	2526	4	1(b)(2)(iii)(e	1(b)(2)(iii)(e	NUM
ftr-325	2526	5	)	)	PUNCT
ftr-325	2526	6	provides	provide	VERB
ftr-325	2526	7	that	that	SCONJ
ftr-325	2526	8	the	the	DET
ftr-325	2526	9	tax	tax	NOUN
ftr-325	2526	10	attributes	attribute	NOUN
ftr-325	2526	11	of	of	ADP
ftr-325	2526	12	a	a	DET
ftr-325	2526	13	de	de	X
ftr-325	2526	14	minimis	minimis	NOUN
ftr-325	2526	15	partner	partner	NOUN
ftr-325	2526	16	(	(	PUNCT
ftr-325	2526	17	a	a	DET
ftr-325	2526	18	partner	partner	NOUN
ftr-325	2526	19	who	who	PRON
ftr-325	2526	20	owns	own	VERB
ftr-325	2526	21	less	less	ADJ
ftr-325	2526	22	than	than	ADP
ftr-325	2526	23	10	10	NUM
ftr-325	2526	24	percent	percent	NOUN
ftr-325	2526	25	of	of	ADP
ftr-325	2526	26	partnership	partnership	NOUN
ftr-325	2526	27	capital	capital	NOUN
ftr-325	2526	28	or	or	CCONJ
ftr-325	2526	29	profits	profit	NOUN
ftr-325	2526	30	)	)	PUNCT
ftr-325	2526	31	need	need	AUX
ftr-325	2526	32	not	not	PART
ftr-325	2526	33	be	be	AUX
ftr-325	2526	34	taken	take	VERB
ftr-325	2526	35	into	into	ADP
ftr-325	2526	36	account	account	NOUN
ftr-325	2526	37	in	in	ADP
ftr-325	2526	38	applying	apply	VERB
ftr-325	2526	39	the	the	DET
ftr-325	2526	40	substantiality	substantiality	NOUN
ftr-325	2526	41	tests	test	NOUN
ftr-325	2526	42	.	.	PUNCT
ftr-325	2527	1	the	the	DET
ftr-325	2527	2	proposed	propose	VERB
ftr-325	2527	3	regulation	regulation	NOUN
ftr-325	2527	4	would	would	AUX
ftr-325	2527	5	remove	remove	VERB
ftr-325	2527	6	the	the	DET
ftr-325	2527	7	de	de	X
ftr-325	2527	8	minimis	minimis	NOUN
ftr-325	2527	9	partner	partner	NOUN
ftr-325	2527	10	rule	rule	NOUN
ftr-325	2527	11	―in	―in	NOUN
ftr-325	2527	12	order	order	NOUN
ftr-325	2527	13	to	to	PART
ftr-325	2527	14	prevent	prevent	VERB
ftr-325	2527	15	unintended	unintended	ADJ
ftr-325	2527	16	tax	tax	NOUN
ftr-325	2527	17	consequences.‖	consequences.‖	NOUN
ftr-325	2527	18	the	the	DET
ftr-325	2527	19	preamble	preamble	NOUN
ftr-325	2527	20	to	to	ADP
ftr-325	2527	21	the	the	DET
ftr-325	2527	22	proposed	propose	VERB
ftr-325	2527	23	regulation	regulation	NOUN
ftr-325	2527	24	indicates	indicate	VERB
ftr-325	2527	25	that	that	SCONJ
ftr-325	2527	26	the	the	DET
ftr-325	2527	27	de	de	PROPN
ftr-325	2527	28	minimis	minimis	PROPN
ftr-325	2527	29	partner	partner	NOUN
ftr-325	2527	30	rule	rule	NOUN
ftr-325	2527	31	was	be	AUX
ftr-325	2527	32	―not	―not	PROPN
ftr-325	2527	33	intended	intend	VERB
ftr-325	2527	34	to	to	PART
ftr-325	2527	35	allow	allow	VERB
ftr-325	2527	36	partnerships	partnership	NOUN
ftr-325	2527	37	to	to	PART
ftr-325	2527	38	entirely	entirely	ADV
ftr-325	2527	39	avoid	avoid	VERB
ftr-325	2527	40	the	the	DET
ftr-325	2527	41	application	application	NOUN
ftr-325	2527	42	of	of	ADP
ftr-325	2527	43	the	the	DET
ftr-325	2527	44	substantiality	substantiality	NOUN
ftr-325	2527	45	regulations	regulation	NOUN
ftr-325	2527	46	if	if	SCONJ
ftr-325	2527	47	the	the	DET
ftr-325	2527	48	partnership	partnership	NOUN
ftr-325	2527	49	is	be	AUX
ftr-325	2527	50	owned	own	VERB
ftr-325	2527	51	by	by	ADP
ftr-325	2527	52	partners	partner	NOUN
ftr-325	2527	53	each	each	PRON
ftr-325	2527	54	of	of	ADP
ftr-325	2527	55	whom	whom	PRON
ftr-325	2527	56	owns	own	VERB
ftr-325	2527	57	less	less	ADJ
ftr-325	2527	58	than	than	ADP
ftr-325	2527	59	10	10	NUM
ftr-325	2527	60	percent	percent	NOUN
ftr-325	2527	61	of	of	ADP
ftr-325	2527	62	the	the	DET
ftr-325	2527	63	capital	capital	NOUN
ftr-325	2527	64	or	or	CCONJ
ftr-325	2527	65	profits	profit	NOUN
ftr-325	2527	66	,	,	PUNCT
ftr-325	2527	67	and	and	CCONJ
ftr-325	2527	68	who	who	PRON
ftr-325	2527	69	are	be	AUX
ftr-325	2527	70	allocated	allocate	VERB
ftr-325	2527	71	less	less	ADJ
ftr-325	2527	72	than	than	ADP
ftr-325	2527	73	10	10	NUM
ftr-325	2527	74	percent	percent	NOUN
ftr-325	2527	75	of	of	ADP
ftr-325	2527	76	each	each	DET
ftr-325	2527	77	partnership	partnership	NOUN
ftr-325	2527	78	item	item	NOUN
ftr-325	2527	79	of	of	ADP
ftr-325	2527	80	income	income	NOUN
ftr-325	2527	81	,	,	PUNCT
ftr-325	2527	82	gain	gain	NOUN
ftr-325	2527	83	,	,	PUNCT
ftr-325	2527	84	loss	loss	NOUN
ftr-325	2527	85	,	,	PUNCT
ftr-325	2527	86	deduction	deduction	NOUN
ftr-325	2527	87	,	,	PUNCT
ftr-325	2527	88	and	and	CCONJ
ftr-325	2527	89	credit.‖	credit.‖	NOUN
ftr-325	2527	90	the	the	DET
ftr-325	2527	91	regulations	regulation	NOUN
ftr-325	2527	92	will	will	AUX
ftr-325	2527	93	be	be	AUX
ftr-325	2527	94	effective	effective	ADJ
ftr-325	2527	95	when	when	SCONJ
ftr-325	2527	96	finalized	finalize	VERB
ftr-325	2527	97	.	.	PUNCT
ftr-325	2527	98	a.	a.	PROPN
ftr-325	2527	99	de	de	PROPN
ftr-325	2527	100	minimis	minimis	PROPN
ftr-325	2527	101	partners	partner	NOUN
ftr-325	2527	102	are	be	AUX
ftr-325	2527	103	still	still	ADV
ftr-325	2527	104	partners	partner	NOUN
ftr-325	2527	105	under	under	ADP
ftr-325	2527	106	the	the	DET
ftr-325	2527	107	substantiality	substantiality	NOUN
ftr-325	2527	108	test	test	NOUN
ftr-325	2527	109	.	.	PUNCT
ftr-325	2528	1	t.d	t.d	PROPN
ftr-325	2528	2	.	.	PROPN
ftr-325	2528	3	9607	9607	NUM
ftr-325	2528	4	,	,	PUNCT
ftr-325	2528	5	partner‘s	partner‘s	ADJ
ftr-325	2528	6	distributive	distributive	ADJ
ftr-325	2528	7	share	share	NOUN
ftr-325	2528	8	,	,	PUNCT
ftr-325	2528	9	77	77	NUM
ftr-325	2528	10	f.r	f.r	NOUN
ftr-325	2528	11	.	.	NOUN
ftr-325	2528	12	76380	76380	NUM
ftr-325	2528	13	(	(	PUNCT
ftr-325	2528	14	12/28/12	12/28/12	PROPN
ftr-325	2528	15	)	)	PUNCT
ftr-325	2528	16	.	.	PUNCT
ftr-325	2529	1	reg	reg	NOUN
ftr-325	2529	2	.	.	PUNCT
ftr-325	2530	1	§	§	PROPN
ftr-325	2530	2	1.704	1.704	NUM
ftr-325	2530	3	-	-	NUM
ftr-325	2530	4	1(b)(2)(iii)(e	1(b)(2)(iii)(e	NUM
ftr-325	2530	5	)	)	PUNCT
ftr-325	2530	6	is	be	AUX
ftr-325	2530	7	amended	amend	VERB
ftr-325	2530	8	to	to	PART
ftr-325	2530	9	remove	remove	VERB
ftr-325	2530	10	the	the	DET
ftr-325	2530	11	de	de	X
ftr-325	2530	12	minimis	minimis	NOUN
ftr-325	2530	13	rule	rule	NOUN
ftr-325	2530	14	that	that	PRON
ftr-325	2530	15	provided	provide	VERB
ftr-325	2530	16	that	that	SCONJ
ftr-325	2530	17	in	in	ADP
ftr-325	2530	18	determining	determine	VERB
ftr-325	2530	19	whether	whether	SCONJ
ftr-325	2530	20	the	the	DET
ftr-325	2530	21	economic	economic	ADJ
ftr-325	2530	22	effect	effect	NOUN
ftr-325	2530	23	of	of	ADP
ftr-325	2530	24	a	a	DET
ftr-325	2530	25	partnership	partnership	NOUN
ftr-325	2530	26	allocation	allocation	NOUN
ftr-325	2530	27	is	be	AUX
ftr-325	2530	28	substantial	substantial	ADJ
ftr-325	2530	29	under	under	ADP
ftr-325	2530	30	reg	reg	NOUN
ftr-325	2530	31	.	.	PUNCT
ftr-325	2531	1	§	§	PROPN
ftr-325	2531	2	1.704	1.704	NUM
ftr-325	2531	3	-	-	SYM
ftr-325	2531	4	1(b)(2)(iii	1(b)(2)(iii	NUM
ftr-325	2531	5	)	)	PUNCT
ftr-325	2531	6	the	the	DET
ftr-325	2531	7	tax	tax	NOUN
ftr-325	2531	8	consequences	consequence	NOUN
ftr-325	2531	9	to	to	ADP
ftr-325	2531	10	a	a	DET
ftr-325	2531	11	less	less	ADJ
ftr-325	2531	12	than	than	ADP
ftr-325	2531	13	10	10	NUM
ftr-325	2531	14	percent	percent	NOUN
ftr-325	2531	15	partner	partner	NOUN
ftr-325	2531	16	could	could	AUX
ftr-325	2531	17	be	be	AUX
ftr-325	2531	18	ignored	ignore	VERB
ftr-325	2531	19	.	.	PUNCT
ftr-325	2532	1	the	the	DET
ftr-325	2532	2	final	final	ADJ
ftr-325	2532	3	regulation	regulation	NOUN
ftr-325	2532	4	is	be	AUX
ftr-325	2532	5	applicable	applicable	ADJ
ftr-325	2532	6	to	to	ADP
ftr-325	2532	7	allocations	allocation	NOUN
ftr-325	2532	8	that	that	PRON
ftr-325	2532	9	become	become	VERB
ftr-325	2532	10	part	part	NOUN
ftr-325	2532	11	of	of	ADP
ftr-325	2532	12	a	a	DET
ftr-325	2532	13	partnership	partnership	NOUN
ftr-325	2532	14	agreement	agreement	NOUN
ftr-325	2532	15	after	after	ADP
ftr-325	2532	16	12/28/12	12/28/12	PROPN
ftr-325	2532	17	,	,	PUNCT
ftr-325	2532	18	and	and	CCONJ
ftr-325	2532	19	is	be	AUX
ftr-325	2532	20	applicable	applicable	ADJ
ftr-325	2532	21	for	for	ADP
ftr-325	2532	22	all	all	DET
ftr-325	2532	23	partnership	partnership	NOUN
ftr-325	2532	24	taxable	taxable	ADJ
ftr-325	2532	25	years	year	NOUN
ftr-325	2532	26	beginning	begin	VERB
ftr-325	2532	27	on	on	ADP
ftr-325	2532	28	or	or	CCONJ
ftr-325	2532	29	after	after	ADP
ftr-325	2532	30	12/28/12	12/28/12	PROPN
ftr-325	2532	31	,	,	PUNCT
ftr-325	2532	32	regardless	regardless	ADV
ftr-325	2532	33	of	of	ADP
ftr-325	2532	34	when	when	SCONJ
ftr-325	2532	35	an	an	DET
ftr-325	2532	36	allocation	allocation	NOUN
ftr-325	2532	37	became	become	VERB
ftr-325	2532	38	part	part	NOUN
ftr-325	2532	39	of	of	ADP
ftr-325	2532	40	the	the	DET
ftr-325	2532	41	partnership	partnership	NOUN
ftr-325	2532	42	agreement	agreement	NOUN
ftr-325	2532	43	.	.	PUNCT
ftr-325	2533	1	2	2	X
ftr-325	2533	2	.	.	X
ftr-325	2533	3	only	only	ADV
ftr-325	2533	4	in	in	ADP
ftr-325	2533	5	tax	tax	NOUN
ftr-325	2533	6	law	law	NOUN
ftr-325	2533	7	could	could	AUX
ftr-325	2533	8	insolvency	insolvency	VERB
ftr-325	2533	9	result	result	VERB
ftr-325	2533	10	from	from	ADP
ftr-325	2533	11	debts	debt	NOUN
ftr-325	2533	12	you	you	PRON
ftr-325	2533	13	don‘t	don‘t	VERB
ftr-325	2533	14	really	really	ADV
ftr-325	2533	15	have	have	VERB
ftr-325	2533	16	to	to	PART
ftr-325	2533	17	repay	repay	VERB
ftr-325	2533	18	.	.	PUNCT
ftr-325	2534	1	rev	rev	PROPN
ftr-325	2534	2	.	.	PROPN
ftr-325	2535	1	rul	rul	PROPN
ftr-325	2535	2	.	.	PUNCT
ftr-325	2535	3	2012	2012	NUM
ftr-325	2535	4	-	-	SYM
ftr-325	2535	5	14	14	NUM
ftr-325	2535	6	,	,	PUNCT
ftr-325	2535	7	2012	2012	NUM
ftr-325	2535	8	-	-	SYM
ftr-325	2535	9	24	24	NUM
ftr-325	2535	10	i.r.b	i.r.b	NOUN
ftr-325	2535	11	.	.	PUNCT
ftr-325	2535	12	1012	1012	NUM
ftr-325	2535	13	(	(	PUNCT
ftr-325	2535	14	5/25/12	5/25/12	NUM
ftr-325	2535	15	)	)	PUNCT
ftr-325	2535	16	.	.	PUNCT
ftr-325	2536	1	section	section	NOUN
ftr-325	2536	2	108(a)(1)(b	108(a)(1)(b	NUM
ftr-325	2536	3	)	)	PUNCT
ftr-325	2536	4	excludes	exclude	VERB
ftr-325	2536	5	cod	cod	NOUN
ftr-325	2536	6	from	from	ADP
ftr-325	2536	7	gross	gross	ADJ
ftr-325	2536	8	income	income	NOUN
ftr-325	2536	9	if	if	SCONJ
ftr-325	2536	10	the	the	DET
ftr-325	2536	11	cancellation	cancellation	NOUN
ftr-325	2536	12	occurs	occur	VERB
ftr-325	2536	13	when	when	SCONJ
ftr-325	2536	14	the	the	DET
ftr-325	2536	15	taxpayer	taxpayer	NOUN
ftr-325	2536	16	is	be	AUX
ftr-325	2536	17	insolvent	insolvent	ADJ
ftr-325	2536	18	;	;	PUNCT
ftr-325	2536	19	§	§	PROPN
ftr-325	2536	20	108(a)(3	108(a)(3	NUM
ftr-325	2536	21	)	)	PUNCT
ftr-325	2536	22	limits	limit	VERB
ftr-325	2536	23	the	the	DET
ftr-325	2536	24	amount	amount	NOUN
ftr-325	2536	25	of	of	ADP
ftr-325	2536	26	cod	cod	NOUN
ftr-325	2536	27	income	income	NOUN
ftr-325	2536	28	excluded	exclude	VERB
ftr-325	2536	29	by	by	ADP
ftr-325	2536	30	§	§	PROPN
ftr-325	2536	31	108	108	NUM
ftr-325	2536	32	to	to	ADP
ftr-325	2536	33	the	the	DET
ftr-325	2536	34	amount	amount	NOUN
ftr-325	2536	35	by	by	ADP
ftr-325	2536	36	which	which	PRON
ftr-325	2536	37	the	the	DET
ftr-325	2536	38	taxpayer	taxpayer	NOUN
ftr-325	2536	39	is	be	AUX
ftr-325	2536	40	insolvent	insolvent	ADJ
ftr-325	2536	41	.	.	PUNCT
ftr-325	2537	1	rev	rev	PROPN
ftr-325	2537	2	.	.	PUNCT
ftr-325	2538	1	rul	rul	PROPN
ftr-325	2538	2	.	.	PUNCT
ftr-325	2539	1	92	92	NUM
ftr-325	2539	2	-	-	SYM
ftr-325	2539	3	53	53	NUM
ftr-325	2539	4	,	,	PUNCT
ftr-325	2539	5	1992	1992	NUM
ftr-325	2539	6	-	-	SYM
ftr-325	2539	7	2	2	NUM
ftr-325	2539	8	c.b	c.b	PROPN
ftr-325	2539	9	.	.	PROPN
ftr-325	2539	10	48	48	NUM
ftr-325	2539	11	,	,	PUNCT
ftr-325	2539	12	provides	provide	VERB
ftr-325	2539	13	that	that	SCONJ
ftr-325	2539	14	the	the	DET
ftr-325	2539	15	amount	amount	NOUN
ftr-325	2539	16	by	by	ADP
ftr-325	2539	17	which	which	PRON
ftr-325	2539	18	a	a	DET
ftr-325	2539	19	nonrecourse	nonrecourse	NOUN
ftr-325	2539	20	debt	debt	NOUN
ftr-325	2539	21	exceeds	exceed	VERB
ftr-325	2539	22	the	the	DET
ftr-325	2539	23	fair	fair	ADJ
ftr-325	2539	24	market	market	NOUN
ftr-325	2539	25	value	value	NOUN
ftr-325	2539	26	of	of	ADP
ftr-325	2539	27	the	the	DET
ftr-325	2539	28	property	property	NOUN
ftr-325	2539	29	securing	secure	VERB
ftr-325	2539	30	the	the	DET
ftr-325	2539	31	debt	debt	NOUN
ftr-325	2539	32	(	(	PUNCT
ftr-325	2539	33	―excess	―excess	ADV
ftr-325	2539	34	nonrecourse	nonrecourse	NOUN
ftr-325	2539	35	debt‖	debt‖	PROPN
ftr-325	2539	36	)	)	PUNCT
ftr-325	2539	37	is	be	AUX
ftr-325	2539	38	treated	treat	VERB
ftr-325	2539	39	as	as	ADP
ftr-325	2539	40	a	a	DET
ftr-325	2539	41	liability	liability	NOUN
ftr-325	2539	42	in	in	ADP
ftr-325	2539	43	determining	determine	VERB
ftr-325	2539	44	insolvency	insolvency	NOUN
ftr-325	2539	45	for	for	ADP
ftr-325	2539	46	purposes	purpose	NOUN
ftr-325	2539	47	of	of	ADP
ftr-325	2539	48	§	§	PROPN
ftr-325	2539	49	108	108	NUM
ftr-325	2539	50	to	to	ADP
ftr-325	2539	51	the	the	DET
ftr-325	2539	52	extent	extent	NOUN
ftr-325	2539	53	that	that	SCONJ
ftr-325	2539	54	the	the	DET
ftr-325	2539	55	excess	excess	ADJ
ftr-325	2539	56	nonrecourse	nonrecourse	NOUN
ftr-325	2539	57	debt	debt	NOUN
ftr-325	2539	58	is	be	AUX
ftr-325	2539	59	discharged	discharge	VERB
ftr-325	2539	60	.	.	PUNCT
ftr-325	2540	1	revenue	revenue	NOUN
ftr-325	2540	2	ruling	rule	VERB
ftr-325	2540	3	2012	2012	NUM
ftr-325	2540	4	-	-	SYM
ftr-325	2540	5	14	14	NUM
ftr-325	2540	6	holds	hold	VERB
ftr-325	2540	7	that	that	SCONJ
ftr-325	2540	8	for	for	ADP
ftr-325	2540	9	purposes	purpose	NOUN
ftr-325	2540	10	of	of	ADP
ftr-325	2540	11	measuring	measure	VERB
ftr-325	2540	12	a	a	DET
ftr-325	2540	13	partner‘s	partner‘s	ADJ
ftr-325	2540	14	insolvency	insolvency	NOUN
ftr-325	2540	15	under	under	ADP
ftr-325	2540	16	§	§	PROPN
ftr-325	2540	17	108(d)(3	108(d)(3	NUM
ftr-325	2540	18	)	)	PUNCT
ftr-325	2540	19	,	,	PUNCT
ftr-325	2540	20	each	each	DET
ftr-325	2540	21	partner	partner	NOUN
ftr-325	2540	22	treats	treat	VERB
ftr-325	2540	23	as	as	ADP
ftr-325	2540	24	a	a	DET
ftr-325	2540	25	liability	liability	NOUN
ftr-325	2540	26	an	an	DET
ftr-325	2540	27	amount	amount	NOUN
ftr-325	2540	28	of	of	ADP
ftr-325	2540	29	the	the	DET
ftr-325	2540	30	partnership‘s	partnership‘s	NOUN
ftr-325	2540	31	discharged	discharge	VERB
ftr-325	2540	32	―excess	―excess	PRON
ftr-325	2540	33	nonrecourse	nonrecourse	NOUN
ftr-325	2540	34	debt‖	debt‖	PROPN
ftr-325	2540	35	that	that	PRON
ftr-325	2540	36	is	be	AUX
ftr-325	2540	37	based	base	VERB
ftr-325	2540	38	upon	upon	SCONJ
ftr-325	2540	39	the	the	DET
ftr-325	2540	40	allocation	allocation	NOUN
ftr-325	2540	41	of	of	ADP
ftr-325	2540	42	cod	cod	NOUN
ftr-325	2540	43	income	income	NOUN
ftr-325	2540	44	to	to	ADP
ftr-325	2540	45	such	such	ADJ
ftr-325	2540	46	partner	partner	NOUN
ftr-325	2540	47	under	under	ADP
ftr-325	2540	48	§	§	PROPN
ftr-325	2540	49	704(b	704(b	PROPN
ftr-325	2540	50	)	)	PUNCT
ftr-325	2540	51	and	and	CCONJ
ftr-325	2540	52	the	the	DET
ftr-325	2540	53	regulations	regulation	NOUN
ftr-325	2540	54	thereunder	thereunder	NOUN
ftr-325	2540	55	.	.	PUNCT
ftr-325	2541	1	3	3	X
ftr-325	2541	2	.	.	X
ftr-325	2541	3	retention	retention	NOUN
ftr-325	2541	4	of	of	ADP
ftr-325	2541	5	an	an	DET
ftr-325	2541	6	economic	economic	ADJ
ftr-325	2541	7	interest	interest	NOUN
ftr-325	2541	8	is	be	AUX
ftr-325	2541	9	not	not	PART
ftr-325	2541	10	a	a	DET
ftr-325	2541	11	liquidation	liquidation	NOUN
ftr-325	2541	12	.	.	PUNCT
ftr-325	2542	1	brennan	brennan	PROPN
ftr-325	2542	2	v.	v.	PROPN
ftr-325	2542	3	commissioner	commissioner	PROPN
ftr-325	2542	4	,	,	PUNCT
ftr-325	2542	5	t.c	t.c	PROPN
ftr-325	2542	6	.	.	PROPN
ftr-325	2542	7	memo	memo	NOUN
ftr-325	2542	8	.	.	PUNCT
ftr-325	2543	1	2012	2012	NUM
ftr-325	2543	2	-	-	SYM
ftr-325	2543	3	209	209	NUM
ftr-325	2543	4	(	(	PUNCT
ftr-325	2543	5	7/23/12	7/23/12	PROPN
ftr-325	2543	6	)	)	PUNCT
ftr-325	2543	7	.	.	PUNCT
ftr-325	2544	1	ashland	ashland	PROPN
ftr-325	2544	2	and	and	CCONJ
ftr-325	2544	3	brennan	brennan	PROPN
ftr-325	2544	4	were	be	AUX
ftr-325	2544	5	members	member	NOUN
ftr-325	2544	6	of	of	ADP
ftr-325	2544	7	the	the	DET
ftr-325	2544	8	cutler	cutler	PROPN
ftr-325	2544	9	&	&	CCONJ
ftr-325	2544	10	company	company	PROPN
ftr-325	2544	11	llc	llc	PROPN
ftr-325	2544	12	,	,	PUNCT
ftr-325	2544	13	which	which	PRON
ftr-325	2544	14	managed	manage	VERB
ftr-325	2544	15	asset	asset	NOUN
ftr-325	2544	16	portfolios	portfolio	NOUN
ftr-325	2544	17	for	for	ADP
ftr-325	2544	18	high	high	ADJ
ftr-325	2544	19	-	-	PUNCT
ftr-325	2544	20	income	income	NOUN
ftr-325	2544	21	individuals	individual	NOUN
ftr-325	2544	22	.	.	PUNCT
ftr-325	2545	1	(	(	PUNCT
ftr-325	2545	2	another	another	DET
ftr-325	2545	3	cutler	cutler	NOUN
ftr-325	2545	4	case	case	NOUN
ftr-325	2545	5	is	be	AUX
ftr-325	2545	6	discussed	discuss	VERB
ftr-325	2545	7	under	under	ADP
ftr-325	2545	8	the	the	DET
ftr-325	2545	9	partnership	partnership	NOUN
ftr-325	2545	10	audit	audit	NOUN
ftr-325	2545	11	rules	rule	NOUN
ftr-325	2545	12	at	at	ADP
ftr-325	2545	13	vii.f.7	vii.f.7	NOUN
ftr-325	2545	14	.	.	PUNCT
ftr-325	2545	15	,	,	PUNCT
ftr-325	2545	16	below	below	ADV
ftr-325	2545	17	.	.	PUNCT
ftr-325	2545	18	)	)	PUNCT
ftr-325	2546	1	ashland	ashland	PROPN
ftr-325	2546	2	2013	2013	NUM
ftr-325	2546	3	]	]	PUNCT
ftr-325	2547	1	recent	recent	ADJ
ftr-325	2547	2	developments	development	NOUN
ftr-325	2547	3	in	in	ADP
ftr-325	2547	4	federal	federal	ADJ
ftr-325	2547	5	income	income	NOUN
ftr-325	2547	6	taxation	taxation	NOUN
ftr-325	2547	7	629	629	NUM
ftr-325	2547	8	was	be	AUX
ftr-325	2547	9	the	the	DET
ftr-325	2547	10	ceo	ceo	NOUN
ftr-325	2547	11	of	of	ADP
ftr-325	2547	12	cutler	cutler	NOUN
ftr-325	2547	13	.	.	PUNCT
ftr-325	2548	1	cutler	cutler	PROPN
ftr-325	2548	2	was	be	AUX
ftr-325	2548	3	restructured	restructure	VERB
ftr-325	2548	4	in	in	ADP
ftr-325	2548	5	2002	2002	NUM
ftr-325	2548	6	because	because	SCONJ
ftr-325	2548	7	of	of	ADP
ftr-325	2548	8	―turmoil‖	―turmoil‖	PROPN
ftr-325	2548	9	among	among	ADP
ftr-325	2548	10	the	the	DET
ftr-325	2548	11	members	member	NOUN
ftr-325	2548	12	.	.	PUNCT
ftr-325	2549	1	cutler	cutler	PROPN
ftr-325	2549	2	sold	sell	VERB
ftr-325	2549	3	certain	certain	ADJ
ftr-325	2549	4	institutional	institutional	ADJ
ftr-325	2549	5	accounts	account	NOUN
ftr-325	2549	6	under	under	ADP
ftr-325	2549	7	an	an	DET
ftr-325	2549	8	agreement	agreement	NOUN
ftr-325	2549	9	entered	enter	VERB
ftr-325	2549	10	into	into	ADP
ftr-325	2549	11	in	in	ADP
ftr-325	2549	12	2002	2002	NUM
ftr-325	2549	13	,	,	PUNCT
ftr-325	2549	14	with	with	ADP
ftr-325	2549	15	payments	payment	NOUN
ftr-325	2549	16	made	make	VERB
ftr-325	2549	17	in	in	ADP
ftr-325	2549	18	2003	2003	NUM
ftr-325	2549	19	and	and	CCONJ
ftr-325	2549	20	2004	2004	NUM
ftr-325	2549	21	.	.	PUNCT
ftr-325	2550	1	sales	sale	NOUN
ftr-325	2550	2	proceeds	proceed	NOUN
ftr-325	2550	3	were	be	AUX
ftr-325	2550	4	used	use	VERB
ftr-325	2550	5	to	to	PART
ftr-325	2550	6	satisfy	satisfy	VERB
ftr-325	2550	7	cutler	cutler	NOUN
ftr-325	2550	8	liabilities	liability	NOUN
ftr-325	2550	9	and	and	CCONJ
ftr-325	2550	10	obligations	obligation	NOUN
ftr-325	2550	11	.	.	PUNCT
ftr-325	2551	1	at	at	ADP
ftr-325	2551	2	the	the	DET
ftr-325	2551	3	time	time	NOUN
ftr-325	2551	4	of	of	ADP
ftr-325	2551	5	the	the	DET
ftr-325	2551	6	sale	sale	NOUN
ftr-325	2551	7	brennan	brennan	NOUN
ftr-325	2551	8	ceased	cease	VERB
ftr-325	2551	9	to	to	PART
ftr-325	2551	10	be	be	AUX
ftr-325	2551	11	a	a	DET
ftr-325	2551	12	member	member	NOUN
ftr-325	2551	13	of	of	ADP
ftr-325	2551	14	cutler	cutler	NOUN
ftr-325	2551	15	,	,	PUNCT
ftr-325	2551	16	but	but	CCONJ
ftr-325	2551	17	continued	continue	VERB
ftr-325	2551	18	to	to	PART
ftr-325	2551	19	hold	hold	VERB
ftr-325	2551	20	―an	―an	PROPN
ftr-325	2551	21	economic	economic	PROPN
ftr-325	2551	22	interest‖	interest‖	PROPN
ftr-325	2551	23	which	which	PRON
ftr-325	2551	24	conferred	confer	VERB
ftr-325	2551	25	a	a	DET
ftr-325	2551	26	continuing	continue	VERB
ftr-325	2551	27	interest	interest	NOUN
ftr-325	2551	28	in	in	ADP
ftr-325	2551	29	income	income	NOUN
ftr-325	2551	30	and	and	CCONJ
ftr-325	2551	31	loss	loss	NOUN
ftr-325	2551	32	items	item	NOUN
ftr-325	2551	33	.	.	PUNCT
ftr-325	2552	1	ashland	ashland	PROPN
ftr-325	2552	2	reported	report	VERB
ftr-325	2552	3	capital	capital	NOUN
ftr-325	2552	4	gain	gain	NOUN
ftr-325	2552	5	from	from	ADP
ftr-325	2552	6	the	the	DET
ftr-325	2552	7	sale	sale	NOUN
ftr-325	2552	8	in	in	ADP
ftr-325	2552	9	2003	2003	NUM
ftr-325	2552	10	,	,	PUNCT
ftr-325	2552	11	but	but	CCONJ
ftr-325	2552	12	none	none	NOUN
ftr-325	2552	13	in	in	ADP
ftr-325	2552	14	2004	2004	NUM
ftr-325	2552	15	.	.	PUNCT
ftr-325	2553	1	brennan	brennan	PROPN
ftr-325	2553	2	reported	report	VERB
ftr-325	2553	3	no	no	DET
ftr-325	2553	4	capital	capital	NOUN
ftr-325	2553	5	gain	gain	NOUN
ftr-325	2553	6	from	from	ADP
ftr-325	2553	7	the	the	DET
ftr-325	2553	8	cutler	cutler	NOUN
ftr-325	2553	9	sale	sale	NOUN
ftr-325	2553	10	.	.	PUNCT
ftr-325	2554	1	the	the	DET
ftr-325	2554	2	irs	irs	PROPN
ftr-325	2554	3	asserted	assert	VERB
ftr-325	2554	4	inconsistent	inconsistent	ADJ
ftr-325	2554	5	deficiencies	deficiency	NOUN
ftr-325	2554	6	against	against	ADP
ftr-325	2554	7	both	both	DET
ftr-325	2554	8	ashland	ashland	NOUN
ftr-325	2554	9	and	and	CCONJ
ftr-325	2554	10	brennan	brennan	NOUN
ftr-325	2554	11	in	in	ADP
ftr-325	2554	12	order	order	NOUN
ftr-325	2554	13	to	to	PART
ftr-325	2554	14	avoid	avoid	VERB
ftr-325	2554	15	a	a	DET
ftr-325	2554	16	whipsaw	whipsaw	NOUN
ftr-325	2554	17	,	,	PUNCT
ftr-325	2554	18	asserting	assert	VERB
ftr-325	2554	19	that	that	SCONJ
ftr-325	2554	20	ashland	ashland	NOUN
ftr-325	2554	21	was	be	AUX
ftr-325	2554	22	responsible	responsible	ADJ
ftr-325	2554	23	for	for	ADP
ftr-325	2554	24	reporting	report	VERB
ftr-325	2554	25	all	all	PRON
ftr-325	2554	26	of	of	ADP
ftr-325	2554	27	the	the	DET
ftr-325	2554	28	capital	capital	NOUN
ftr-325	2554	29	gains	gain	NOUN
ftr-325	2554	30	recognized	recognize	VERB
ftr-325	2554	31	in	in	ADP
ftr-325	2554	32	2003	2003	NUM
ftr-325	2554	33	and	and	CCONJ
ftr-325	2554	34	2004	2004	NUM
ftr-325	2554	35	and	and	CCONJ
ftr-325	2554	36	that	that	PRON
ftr-325	2554	37	brennan	brennan	PROPN
ftr-325	2554	38	was	be	AUX
ftr-325	2554	39	responsible	responsible	ADJ
ftr-325	2554	40	for	for	ADP
ftr-325	2554	41	reporting	report	VERB
ftr-325	2554	42	his	his	PRON
ftr-325	2554	43	45	45	NUM
ftr-325	2554	44	percent	percent	NOUN
ftr-325	2554	45	distributive	distributive	ADJ
ftr-325	2554	46	share	share	NOUN
ftr-325	2554	47	of	of	ADP
ftr-325	2554	48	the	the	DET
ftr-325	2554	49	capital	capital	NOUN
ftr-325	2554	50	gains	gain	NOUN
ftr-325	2554	51	.	.	PUNCT
ftr-325	2555	1	the	the	DET
ftr-325	2555	2	tax	tax	NOUN
ftr-325	2555	3	court	court	NOUN
ftr-325	2555	4	(	(	PUNCT
ftr-325	2555	5	judge	judge	NOUN
ftr-325	2555	6	kroupa	kroupa	NOUN
ftr-325	2555	7	)	)	PUNCT
ftr-325	2555	8	rejected	reject	VERB
ftr-325	2555	9	brennan‘s	brennan‘s	PROPN
ftr-325	2555	10	claim	claim	NOUN
ftr-325	2555	11	that	that	SCONJ
ftr-325	2555	12	his	his	PRON
ftr-325	2555	13	partnership	partnership	NOUN
ftr-325	2555	14	interest	interest	NOUN
ftr-325	2555	15	terminated	terminate	VERB
ftr-325	2555	16	in	in	ADP
ftr-325	2555	17	2002	2002	NUM
ftr-325	2555	18	,	,	PUNCT
ftr-325	2555	19	holding	hold	VERB
ftr-325	2555	20	that	that	SCONJ
ftr-325	2555	21	a	a	DET
ftr-325	2555	22	retiring	retire	VERB
ftr-325	2555	23	partner	partner	NOUN
ftr-325	2555	24	remains	remain	VERB
ftr-325	2555	25	a	a	DET
ftr-325	2555	26	partner	partner	NOUN
ftr-325	2555	27	for	for	ADP
ftr-325	2555	28	tax	tax	NOUN
ftr-325	2555	29	purposes	purpose	NOUN
ftr-325	2555	30	until	until	SCONJ
ftr-325	2555	31	the	the	DET
ftr-325	2555	32	partner‘s	partner‘s	PROPN
ftr-325	2555	33	interest	interest	NOUN
ftr-325	2555	34	has	have	AUX
ftr-325	2555	35	been	be	AUX
ftr-325	2555	36	completely	completely	ADV
ftr-325	2555	37	liquidated	liquidate	VERB
ftr-325	2555	38	.	.	PUNCT
ftr-325	2556	1	thus	thus	ADV
ftr-325	2556	2	,	,	PUNCT
ftr-325	2556	3	the	the	DET
ftr-325	2556	4	court	court	NOUN
ftr-325	2556	5	held	hold	VERB
ftr-325	2556	6	that	that	SCONJ
ftr-325	2556	7	brennan	brennan	PROPN
ftr-325	2556	8	was	be	AUX
ftr-325	2556	9	responsible	responsible	ADJ
ftr-325	2556	10	for	for	ADP
ftr-325	2556	11	reporting	report	VERB
ftr-325	2556	12	his	his	PRON
ftr-325	2556	13	share	share	NOUN
ftr-325	2556	14	of	of	ADP
ftr-325	2556	15	partnership	partnership	NOUN
ftr-325	2556	16	capital	capital	NOUN
ftr-325	2556	17	gain	gain	NOUN
ftr-325	2556	18	derived	derive	VERB
ftr-325	2556	19	in	in	ADP
ftr-325	2556	20	2003	2003	NUM
ftr-325	2556	21	and	and	CCONJ
ftr-325	2556	22	2004	2004	NUM
ftr-325	2556	23	.	.	PUNCT
ftr-325	2557	1	ashland	ashland	PROPN
ftr-325	2557	2	was	be	AUX
ftr-325	2557	3	responsible	responsible	ADJ
ftr-325	2557	4	for	for	ADP
ftr-325	2557	5	reporting	report	VERB
ftr-325	2557	6	her	her	PRON
ftr-325	2557	7	share	share	NOUN
ftr-325	2557	8	of	of	ADP
ftr-325	2557	9	the	the	DET
ftr-325	2557	10	capital	capital	NOUN
ftr-325	2557	11	gain	gain	NOUN
ftr-325	2557	12	as	as	SCONJ
ftr-325	2557	13	set	set	VERB
ftr-325	2557	14	forth	forth	ADP
ftr-325	2557	15	in	in	ADP
ftr-325	2557	16	the	the	DET
ftr-325	2557	17	2002	2002	NUM
ftr-325	2557	18	restructuring	restructuring	NOUN
ftr-325	2557	19	agreement	agreement	NOUN
ftr-325	2557	20	.	.	PUNCT
ftr-325	2558	1	4	4	X
ftr-325	2558	2	.	.	X
ftr-325	2558	3	family	family	NOUN
ftr-325	2558	4	farm	farm	NOUN
ftr-325	2558	5	is	be	AUX
ftr-325	2558	6	a	a	DET
ftr-325	2558	7	partnership	partnership	NOUN
ftr-325	2558	8	.	.	PUNCT
ftr-325	2559	1	holdner	holdner	PROPN
ftr-325	2559	2	v.	v.	PROPN
ftr-325	2559	3	commissioner	commissioner	PROPN
ftr-325	2559	4	,	,	PUNCT
ftr-325	2559	5	t.c	t.c	PROPN
ftr-325	2559	6	.	.	PROPN
ftr-325	2559	7	memo	memo	NOUN
ftr-325	2559	8	.	.	PUNCT
ftr-325	2560	1	2010	2010	NUM
ftr-325	2560	2	-	-	SYM
ftr-325	2560	3	175	175	NUM
ftr-325	2560	4	(	(	PUNCT
ftr-325	2560	5	8/4/10	8/4/10	NUM
ftr-325	2560	6	)	)	PUNCT
ftr-325	2560	7	.	.	PUNCT
ftr-325	2561	1	when	when	SCONJ
ftr-325	2561	2	his	his	PRON
ftr-325	2561	3	son	son	NOUN
ftr-325	2561	4	randal	randal	PROPN
ftr-325	2561	5	expressed	express	VERB
ftr-325	2561	6	little	little	ADJ
ftr-325	2561	7	interest	interest	NOUN
ftr-325	2561	8	in	in	ADP
ftr-325	2561	9	going	go	VERB
ftr-325	2561	10	to	to	ADP
ftr-325	2561	11	college	college	NOUN
ftr-325	2561	12	,	,	PUNCT
ftr-325	2561	13	william	william	PROPN
ftr-325	2561	14	holder	holder	PROPN
ftr-325	2561	15	,	,	PUNCT
ftr-325	2561	16	an	an	DET
ftr-325	2561	17	accountant	accountant	NOUN
ftr-325	2561	18	,	,	PUNCT
ftr-325	2561	19	invested	invest	VERB
ftr-325	2561	20	in	in	ADP
ftr-325	2561	21	developing	develop	VERB
ftr-325	2561	22	a	a	DET
ftr-325	2561	23	small	small	ADJ
ftr-325	2561	24	family	family	NOUN
ftr-325	2561	25	farm	farm	NOUN
ftr-325	2561	26	for	for	SCONJ
ftr-325	2561	27	his	his	PRON
ftr-325	2561	28	son	son	NOUN
ftr-325	2561	29	to	to	PART
ftr-325	2561	30	operate	operate	VERB
ftr-325	2561	31	with	with	ADP
ftr-325	2561	32	an	an	DET
ftr-325	2561	33	agreement	agreement	NOUN
ftr-325	2561	34	to	to	PART
ftr-325	2561	35	divide	divide	VERB
ftr-325	2561	36	the	the	DET
ftr-325	2561	37	profits	profit	NOUN
ftr-325	2561	38	with	with	ADP
ftr-325	2561	39	an	an	DET
ftr-325	2561	40	undefined	undefined	ADJ
ftr-325	2561	41	equity	equity	NOUN
ftr-325	2561	42	interest	interest	NOUN
ftr-325	2561	43	in	in	ADP
ftr-325	2561	44	the	the	DET
ftr-325	2561	45	property	property	NOUN
ftr-325	2561	46	.	.	PUNCT
ftr-325	2562	1	as	as	SCONJ
ftr-325	2562	2	the	the	DET
ftr-325	2562	3	farming	farming	NOUN
ftr-325	2562	4	operation	operation	NOUN
ftr-325	2562	5	expanding	expanding	NOUN
ftr-325	2562	6	,	,	PUNCT
ftr-325	2562	7	father	father	NOUN
ftr-325	2562	8	and	and	CCONJ
ftr-325	2562	9	son	son	NOUN
ftr-325	2562	10	took	take	VERB
ftr-325	2562	11	title	title	NOUN
ftr-325	2562	12	to	to	ADP
ftr-325	2562	13	property	property	NOUN
ftr-325	2562	14	as	as	ADP
ftr-325	2562	15	tenants	tenant	NOUN
ftr-325	2562	16	in	in	ADP
ftr-325	2562	17	common	common	ADJ
ftr-325	2562	18	.	.	PUNCT
ftr-325	2563	1	on	on	ADP
ftr-325	2563	2	his	his	PRON
ftr-325	2563	3	returns	return	NOUN
ftr-325	2563	4	,	,	PUNCT
ftr-325	2563	5	william	william	PROPN
ftr-325	2563	6	reported	report	VERB
ftr-325	2563	7	one	one	NUM
ftr-325	2563	8	-	-	PUNCT
ftr-325	2563	9	half	half	NOUN
ftr-325	2563	10	of	of	ADP
ftr-325	2563	11	the	the	DET
ftr-325	2563	12	income	income	NOUN
ftr-325	2563	13	and	and	CCONJ
ftr-325	2563	14	claimed	claim	VERB
ftr-325	2563	15	deductions	deduction	NOUN
ftr-325	2563	16	for	for	ADP
ftr-325	2563	17	all	all	DET
ftr-325	2563	18	operating	operating	NOUN
ftr-325	2563	19	expenses	expense	NOUN
ftr-325	2563	20	.	.	PUNCT
ftr-325	2564	1	the	the	DET
ftr-325	2564	2	tax	tax	NOUN
ftr-325	2564	3	court	court	NOUN
ftr-325	2564	4	(	(	PUNCT
ftr-325	2564	5	judge	judge	NOUN
ftr-325	2564	6	marvel	marvel	PROPN
ftr-325	2564	7	)	)	PUNCT
ftr-325	2564	8	held	hold	VERB
ftr-325	2564	9	that	that	SCONJ
ftr-325	2564	10	the	the	DET
ftr-325	2564	11	arrangement	arrangement	NOUN
ftr-325	2564	12	was	be	AUX
ftr-325	2564	13	a	a	DET
ftr-325	2564	14	partnership	partnership	NOUN
ftr-325	2564	15	,	,	PUNCT
ftr-325	2564	16	rejecting	reject	VERB
ftr-325	2564	17	the	the	DET
ftr-325	2564	18	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2564	19	arguments	argument	NOUN
ftr-325	2564	20	that	that	SCONJ
ftr-325	2564	21	they	they	PRON
ftr-325	2564	22	each	each	PRON
ftr-325	2564	23	operated	operate	VERB
ftr-325	2564	24	as	as	ADP
ftr-325	2564	25	independent	independent	ADJ
ftr-325	2564	26	sole	sole	ADJ
ftr-325	2564	27	proprietors	proprietor	NOUN
ftr-325	2564	28	.	.	PUNCT
ftr-325	2565	1	judge	judge	PROPN
ftr-325	2565	2	marvel	marvel	PROPN
ftr-325	2565	3	noted	note	VERB
ftr-325	2565	4	that	that	SCONJ
ftr-325	2565	5	both	both	PRON
ftr-325	2565	6	william	william	PROPN
ftr-325	2565	7	and	and	CCONJ
ftr-325	2565	8	randal	randal	PROPN
ftr-325	2565	9	contributed	contribute	VERB
ftr-325	2565	10	properties	property	NOUN
ftr-325	2565	11	and	and	CCONJ
ftr-325	2565	12	labor	labor	NOUN
ftr-325	2565	13	to	to	ADP
ftr-325	2565	14	the	the	DET
ftr-325	2565	15	venture	venture	NOUN
ftr-325	2565	16	,	,	PUNCT
ftr-325	2565	17	which	which	PRON
ftr-325	2565	18	conducted	conduct	VERB
ftr-325	2565	19	business	business	NOUN
ftr-325	2565	20	activities	activity	NOUN
ftr-325	2565	21	.	.	PUNCT
ftr-325	2566	1	she	she	PRON
ftr-325	2566	2	also	also	ADV
ftr-325	2566	3	found	find	VERB
ftr-325	2566	4	that	that	SCONJ
ftr-325	2566	5	the	the	DET
ftr-325	2566	6	taxpayers	taxpayer	NOUN
ftr-325	2566	7	failed	fail	VERB
ftr-325	2566	8	to	to	PART
ftr-325	2566	9	rebut	rebut	VERB
ftr-325	2566	10	a	a	DET
ftr-325	2566	11	presumption	presumption	NOUN
ftr-325	2566	12	that	that	SCONJ
ftr-325	2566	13	the	the	DET
ftr-325	2566	14	partners	partner	NOUN
ftr-325	2566	15	shared	share	VERB
ftr-325	2566	16	equal	equal	ADJ
ftr-325	2566	17	capital	capital	NOUN
ftr-325	2566	18	interests	interest	NOUN
ftr-325	2566	19	in	in	ADP
ftr-325	2566	20	the	the	DET
ftr-325	2566	21	partnership	partnership	NOUN
ftr-325	2566	22	that	that	PRON
ftr-325	2566	23	applied	apply	VERB
ftr-325	2566	24	to	to	ADP
ftr-325	2566	25	all	all	DET
ftr-325	2566	26	items	item	NOUN
ftr-325	2566	27	of	of	ADP
ftr-325	2566	28	income	income	NOUN
ftr-325	2566	29	and	and	CCONJ
ftr-325	2566	30	expenditure	expenditure	NOUN
ftr-325	2566	31	,	,	PUNCT
ftr-325	2566	32	and	and	CCONJ
ftr-325	2566	33	that	that	SCONJ
ftr-325	2566	34	differing	differ	VERB
ftr-325	2566	35	capital	capital	NOUN
ftr-325	2566	36	contributions	contribution	NOUN
ftr-325	2566	37	did	do	AUX
ftr-325	2566	38	not	not	PART
ftr-325	2566	39	justify	justify	VERB
ftr-325	2566	40	an	an	DET
ftr-325	2566	41	allocation	allocation	NOUN
ftr-325	2566	42	of	of	ADP
ftr-325	2566	43	all	all	DET
ftr-325	2566	44	expenditures	expenditure	NOUN
ftr-325	2566	45	to	to	ADP
ftr-325	2566	46	william	william	PROPN
ftr-325	2566	47	.	.	PUNCT
ftr-325	2567	1	the	the	DET
ftr-325	2567	2	court	court	NOUN
ftr-325	2567	3	sustained	sustain	VERB
ftr-325	2567	4	an	an	DET
ftr-325	2567	5	accuracy	accuracy	NOUN
ftr-325	2567	6	related	relate	VERB
ftr-325	2567	7	penalty	penalty	NOUN
ftr-325	2567	8	under	under	ADP
ftr-325	2567	9	§	§	PROPN
ftr-325	2567	10	6662	6662	NUM
ftr-325	2567	11	finding	find	VERB
ftr-325	2567	12	that	that	SCONJ
ftr-325	2567	13	william	william	PROPN
ftr-325	2567	14	failed	fail	VERB
ftr-325	2567	15	to	to	PART
ftr-325	2567	16	make	make	VERB
ftr-325	2567	17	a	a	DET
ftr-325	2567	18	reasonable	reasonable	ADJ
ftr-325	2567	19	attempt	attempt	NOUN
ftr-325	2567	20	to	to	PART
ftr-325	2567	21	ascertain	ascertain	VERB
ftr-325	2567	22	the	the	DET
ftr-325	2567	23	correctness	correctness	NOUN
ftr-325	2567	24	of	of	ADP
ftr-325	2567	25	his	his	PRON
ftr-325	2567	26	reporting	reporting	NOUN
ftr-325	2567	27	positions	position	NOUN
ftr-325	2567	28	.	.	PUNCT
ftr-325	2568	1	a.	a.	NOUN
ftr-325	2568	2	not	not	PART
ftr-325	2568	3	clearly	clearly	ADV
ftr-325	2568	4	erroneous	erroneous	ADJ
ftr-325	2568	5	says	say	VERB
ftr-325	2568	6	the	the	DET
ftr-325	2568	7	ninth	ninth	ADJ
ftr-325	2568	8	circuit	circuit	NOUN
ftr-325	2568	9	.	.	PUNCT
ftr-325	2569	1	holdner	holdner	PROPN
ftr-325	2569	2	v.	v.	PROPN
ftr-325	2569	3	commissioner	commissioner	PROPN
ftr-325	2569	4	,	,	PUNCT
ftr-325	2569	5	483	483	NUM
ftr-325	2569	6	fed	fed	PROPN
ftr-325	2569	7	.	.	PUNCT
ftr-325	2570	1	appx	appx	PROPN
ftr-325	2570	2	.	.	PROPN
ftr-325	2571	1	383	383	NUM
ftr-325	2571	2	(	(	PUNCT
ftr-325	2571	3	9th	9th	ADJ
ftr-325	2571	4	cir	cir	NOUN
ftr-325	2571	5	.	.	PUNCT
ftr-325	2572	1	10/12/12	10/12/12	PROPN
ftr-325	2572	2	)	)	PUNCT
ftr-325	2572	3	.	.	PUNCT
ftr-325	2573	1	affirming	affirm	VERB
ftr-325	2573	2	the	the	DET
ftr-325	2573	3	tax	tax	NOUN
ftr-325	2573	4	court	court	NOUN
ftr-325	2573	5	in	in	ADP
ftr-325	2573	6	an	an	DET
ftr-325	2573	7	unpublished	unpublished	ADJ
ftr-325	2573	8	opinion	opinion	NOUN
ftr-325	2573	9	,	,	PUNCT
ftr-325	2573	10	the	the	DET
ftr-325	2573	11	ninth	ninth	ADJ
ftr-325	2573	12	circuit	circuit	NOUN
ftr-325	2573	13	upheld	uphold	VERB
ftr-325	2573	14	judge	judge	NOUN
ftr-325	2573	15	marvel‘s	marvel‘s	PROPN
ftr-325	2573	16	conclusion	conclusion	NOUN
ftr-325	2573	17	that	that	SCONJ
ftr-325	2573	18	the	the	DET
ftr-325	2573	19	farming	farming	NOUN
ftr-325	2573	20	operation	operation	NOUN
ftr-325	2573	21	was	be	AUX
ftr-325	2573	22	a	a	DET
ftr-325	2573	23	50	50	NUM
ftr-325	2573	24	-	-	SYM
ftr-325	2573	25	50	50	NUM
ftr-325	2573	26	partnership	partnership	NOUN
ftr-325	2573	27	,	,	PUNCT
ftr-325	2573	28	as	as	SCONJ
ftr-325	2573	29	opposed	oppose	VERB
ftr-325	2573	30	to	to	ADP
ftr-325	2573	31	a	a	DET
ftr-325	2573	32	mere	mere	ADJ
ftr-325	2573	33	co	co	NOUN
ftr-325	2573	34	-	-	NOUN
ftr-325	2573	35	ownership	ownership	NOUN
ftr-325	2573	36	of	of	ADP
ftr-325	2573	37	property	property	NOUN
ftr-325	2573	38	.	.	PUNCT
ftr-325	2574	1	it	it	PRON
ftr-325	2574	2	also	also	ADV
ftr-325	2574	3	rejected	reject	VERB
ftr-325	2574	4	630	630	NUM
ftr-325	2574	5	florida	florida	PROPN
ftr-325	2574	6	tax	tax	NOUN
ftr-325	2574	7	review	review	NOUN
ftr-325	2574	8	[	[	X
ftr-325	2574	9	vol	vol	NOUN
ftr-325	2574	10	.	.	PUNCT
ftr-325	2575	1	13:10	13:10	NUM
ftr-325	2575	2	the	the	DET
ftr-325	2575	3	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2575	4	argument	argument	NOUN
ftr-325	2575	5	that	that	SCONJ
ftr-325	2575	6	the	the	DET
ftr-325	2575	7	notice	notice	NOUN
ftr-325	2575	8	of	of	ADP
ftr-325	2575	9	deficiency	deficiency	NOUN
ftr-325	2575	10	was	be	AUX
ftr-325	2575	11	not	not	PART
ftr-325	2575	12	adequate	adequate	ADJ
ftr-325	2575	13	because	because	SCONJ
ftr-325	2575	14	it	it	PRON
ftr-325	2575	15	failed	fail	VERB
ftr-325	2575	16	to	to	PART
ftr-325	2575	17	inform	inform	VERB
ftr-325	2575	18	the	the	DET
ftr-325	2575	19	taxpayer	taxpayer	NOUN
ftr-325	2575	20	of	of	ADP
ftr-325	2575	21	what	what	PRON
ftr-325	2575	22	would	would	AUX
ftr-325	2575	23	be	be	AUX
ftr-325	2575	24	relevant	relevant	ADJ
ftr-325	2575	25	at	at	ADP
ftr-325	2575	26	trial	trial	NOUN
ftr-325	2575	27	.	.	PUNCT
ftr-325	2576	1	c.	c.	NOUN
ftr-325	2576	2	distributions	distribution	NOUN
ftr-325	2576	3	and	and	CCONJ
ftr-325	2576	4	transactions	transaction	NOUN
ftr-325	2576	5	between	between	ADP
ftr-325	2576	6	the	the	DET
ftr-325	2576	7	partnership	partnership	NOUN
ftr-325	2576	8	and	and	CCONJ
ftr-325	2576	9	partners	partner	NOUN
ftr-325	2576	10	there	there	PRON
ftr-325	2576	11	were	be	VERB
ftr-325	2576	12	no	no	DET
ftr-325	2576	13	significant	significant	ADJ
ftr-325	2576	14	developments	development	NOUN
ftr-325	2576	15	regarding	regard	VERB
ftr-325	2576	16	this	this	DET
ftr-325	2576	17	topic	topic	NOUN
ftr-325	2576	18	during	during	ADP
ftr-325	2576	19	2012	2012	NUM
ftr-325	2576	20	.	.	PUNCT
ftr-325	2577	1	d.	d.	PROPN
ftr-325	2577	2	sales	sale	NOUN
ftr-325	2577	3	of	of	ADP
ftr-325	2577	4	partnership	partnership	NOUN
ftr-325	2577	5	interests	interest	NOUN
ftr-325	2577	6	,	,	PUNCT
ftr-325	2577	7	liquidations	liquidation	NOUN
ftr-325	2577	8	and	and	CCONJ
ftr-325	2577	9	mergers	merger	NOUN
ftr-325	2577	10	there	there	PRON
ftr-325	2577	11	were	be	VERB
ftr-325	2577	12	no	no	DET
ftr-325	2577	13	significant	significant	ADJ
ftr-325	2577	14	developments	development	NOUN
ftr-325	2577	15	regarding	regard	VERB
ftr-325	2577	16	this	this	DET
ftr-325	2577	17	topic	topic	NOUN
ftr-325	2577	18	during	during	ADP
ftr-325	2577	19	2012	2012	NUM
ftr-325	2577	20	.	.	PUNCT
ftr-325	2578	1	e.	e.	PROPN
ftr-325	2578	2	inside	inside	ADJ
ftr-325	2578	3	basis	basis	NOUN
ftr-325	2578	4	adjustments	adjustment	NOUN
ftr-325	2578	5	there	there	PRON
ftr-325	2578	6	were	be	VERB
ftr-325	2578	7	no	no	DET
ftr-325	2578	8	significant	significant	ADJ
ftr-325	2578	9	developments	development	NOUN
ftr-325	2578	10	regarding	regard	VERB
ftr-325	2578	11	this	this	DET
ftr-325	2578	12	topic	topic	NOUN
ftr-325	2578	13	during	during	ADP
ftr-325	2578	14	2012	2012	NUM
ftr-325	2578	15	.	.	PUNCT
ftr-325	2579	1	f.	f.	PROPN
ftr-325	2579	2	partnership	partnership	PROPN
ftr-325	2579	3	audit	audit	PROPN
ftr-325	2579	4	rules	rule	VERB
ftr-325	2579	5	1	1	NUM
ftr-325	2579	6	.	.	PUNCT
ftr-325	2580	1	partner‘s	partner‘	VERB
ftr-325	2580	2	outside	outside	ADJ
ftr-325	2580	3	basis	basis	NOUN
ftr-325	2580	4	in	in	ADP
ftr-325	2580	5	a	a	DET
ftr-325	2580	6	tax	tax	NOUN
ftr-325	2580	7	-	-	PUNCT
ftr-325	2580	8	shelter	shelter	NOUN
ftr-325	2580	9	partnership	partnership	NOUN
ftr-325	2580	10	is	be	AUX
ftr-325	2580	11	a	a	DET
ftr-325	2580	12	partner	partner	NOUN
ftr-325	2580	13	item	item	NOUN
ftr-325	2580	14	.	.	PUNCT
ftr-325	2581	1	napoliello	napoliello	PROPN
ftr-325	2581	2	v.	v.	PROPN
ftr-325	2581	3	commissioner	commissioner	PROPN
ftr-325	2581	4	,	,	PUNCT
ftr-325	2581	5	t.c	t.c	PROPN
ftr-325	2581	6	.	.	PROPN
ftr-325	2581	7	memo	memo	NOUN
ftr-325	2581	8	.	.	PUNCT
ftr-325	2582	1	2009	2009	NUM
ftr-325	2582	2	-	-	SYM
ftr-325	2582	3	104	104	NUM
ftr-325	2582	4	(	(	PUNCT
ftr-325	2582	5	5/18/09	5/18/09	NUM
ftr-325	2582	6	)	)	PUNCT
ftr-325	2582	7	.	.	PUNCT
ftr-325	2583	1	the	the	DET
ftr-325	2583	2	taxpayer	taxpayer	NOUN
ftr-325	2583	3	invested	invest	VERB
ftr-325	2583	4	in	in	ADP
ftr-325	2583	5	a	a	DET
ftr-325	2583	6	son	son	NOUN
ftr-325	2583	7	-	-	PUNCT
ftr-325	2583	8	of	of	ADP
ftr-325	2583	9	-	-	PUNCT
ftr-325	2583	10	boss	boss	NOUN
ftr-325	2583	11	transaction	transaction	NOUN
ftr-325	2583	12	involving	involve	VERB
ftr-325	2583	13	digital	digital	ADJ
ftr-325	2583	14	foreign	foreign	ADJ
ftr-325	2583	15	currency	currency	NOUN
ftr-325	2583	16	items	item	NOUN
ftr-325	2583	17	.	.	PUNCT
ftr-325	2584	1	the	the	DET
ftr-325	2584	2	irs	irs	PROPN
ftr-325	2584	3	issued	issue	VERB
ftr-325	2584	4	an	an	DET
ftr-325	2584	5	fpaa	fpaa	NOUN
ftr-325	2584	6	to	to	ADP
ftr-325	2584	7	the	the	DET
ftr-325	2584	8	taxpayer	taxpayer	NOUN
ftr-325	2584	9	as	as	ADP
ftr-325	2584	10	a	a	DET
ftr-325	2584	11	notice	notice	NOUN
ftr-325	2584	12	partner	partner	NOUN
ftr-325	2584	13	.	.	PUNCT
ftr-325	2585	1	in	in	ADP
ftr-325	2585	2	the	the	DET
ftr-325	2585	3	uncontested	uncontested	ADJ
ftr-325	2585	4	partnership	partnership	NOUN
ftr-325	2585	5	proceeding	proceeding	NOUN
ftr-325	2585	6	,	,	PUNCT
ftr-325	2585	7	it	it	PRON
ftr-325	2585	8	was	be	AUX
ftr-325	2585	9	determined	determine	VERB
ftr-325	2585	10	that	that	SCONJ
ftr-325	2585	11	the	the	DET
ftr-325	2585	12	partnership	partnership	NOUN
ftr-325	2585	13	was	be	AUX
ftr-325	2585	14	a	a	DET
ftr-325	2585	15	sham	sham	NOUN
ftr-325	2585	16	that	that	PRON
ftr-325	2585	17	lacked	lack	VERB
ftr-325	2585	18	economic	economic	ADJ
ftr-325	2585	19	substance	substance	NOUN
ftr-325	2585	20	,	,	PUNCT
ftr-325	2585	21	that	that	SCONJ
ftr-325	2585	22	transactions	transaction	NOUN
ftr-325	2585	23	entered	enter	VERB
ftr-325	2585	24	into	into	ADP
ftr-325	2585	25	by	by	ADP
ftr-325	2585	26	the	the	DET
ftr-325	2585	27	partnership	partnership	NOUN
ftr-325	2585	28	should	should	AUX
ftr-325	2585	29	be	be	AUX
ftr-325	2585	30	treated	treat	VERB
ftr-325	2585	31	as	as	SCONJ
ftr-325	2585	32	transacted	transact	VERB
ftr-325	2585	33	directly	directly	ADV
ftr-325	2585	34	by	by	ADP
ftr-325	2585	35	the	the	DET
ftr-325	2585	36	partners	partner	NOUN
ftr-325	2585	37	,	,	PUNCT
ftr-325	2585	38	and	and	CCONJ
ftr-325	2585	39	that	that	PRON
ftr-325	2585	40	purported	purport	VERB
ftr-325	2585	41	losses	loss	NOUN
ftr-325	2585	42	claimed	claim	VERB
ftr-325	2585	43	on	on	ADP
ftr-325	2585	44	disposition	disposition	NOUN
ftr-325	2585	45	of	of	ADP
ftr-325	2585	46	distributed	distribute	VERB
ftr-325	2585	47	property	property	NOUN
ftr-325	2585	48	with	with	ADP
ftr-325	2585	49	an	an	DET
ftr-325	2585	50	enhanced	enhanced	ADJ
ftr-325	2585	51	basis	basis	NOUN
ftr-325	2585	52	should	should	AUX
ftr-325	2585	53	be	be	AUX
ftr-325	2585	54	disallowed	disallow	VERB
ftr-325	2585	55	.	.	PUNCT
ftr-325	2586	1	the	the	DET
ftr-325	2586	2	irs	irs	PROPN
ftr-325	2586	3	assessed	assess	VERB
ftr-325	2586	4	a	a	DET
ftr-325	2586	5	deficiency	deficiency	NOUN
ftr-325	2586	6	against	against	ADP
ftr-325	2586	7	the	the	DET
ftr-325	2586	8	taxpayer	taxpayer	NOUN
ftr-325	2586	9	based	base	VERB
ftr-325	2586	10	on	on	ADP
ftr-325	2586	11	the	the	DET
ftr-325	2586	12	partnership	partnership	NOUN
ftr-325	2586	13	items	item	NOUN
ftr-325	2586	14	.	.	PUNCT
ftr-325	2587	1	the	the	DET
ftr-325	2587	2	tax	tax	NOUN
ftr-325	2587	3	court	court	NOUN
ftr-325	2587	4	previously	previously	ADV
ftr-325	2587	5	held	hold	VERB
ftr-325	2587	6	in	in	ADP
ftr-325	2587	7	petaluma	petaluma	PROPN
ftr-325	2587	8	fx	fx	PROPN
ftr-325	2587	9	partners	partner	NOUN
ftr-325	2587	10	,	,	PUNCT
ftr-325	2587	11	llc	llc	PROPN
ftr-325	2587	12	v.	v.	PROPN
ftr-325	2587	13	commissioner	commissioner	PROPN
ftr-325	2587	14	,	,	PUNCT
ftr-325	2587	15	131	131	NUM
ftr-325	2587	16	t.c	t.c	PROPN
ftr-325	2587	17	.	.	PROPN
ftr-325	2587	18	84	84	NUM
ftr-325	2587	19	(	(	PUNCT
ftr-325	2587	20	2008	2008	NUM
ftr-325	2587	21	)	)	PUNCT
ftr-325	2587	22	,	,	PUNCT
ftr-325	2587	23	that	that	SCONJ
ftr-325	2587	24	the	the	DET
ftr-325	2587	25	determination	determination	NOUN
ftr-325	2587	26	of	of	ADP
ftr-325	2587	27	whether	whether	SCONJ
ftr-325	2587	28	a	a	DET
ftr-325	2587	29	partnership	partnership	NOUN
ftr-325	2587	30	was	be	AUX
ftr-325	2587	31	a	a	DET
ftr-325	2587	32	sham	sham	NOUN
ftr-325	2587	33	that	that	PRON
ftr-325	2587	34	will	will	AUX
ftr-325	2587	35	be	be	AUX
ftr-325	2587	36	disregarded	disregard	VERB
ftr-325	2587	37	for	for	SCONJ
ftr-325	2587	38	federal	federal	ADJ
ftr-325	2587	39	tax	tax	NOUN
ftr-325	2587	40	purposes	purpose	NOUN
ftr-325	2587	41	is	be	AUX
ftr-325	2587	42	a	a	DET
ftr-325	2587	43	partnership	partnership	NOUN
ftr-325	2587	44	item	item	NOUN
ftr-325	2587	45	.	.	PUNCT
ftr-325	2588	1	in	in	ADP
ftr-325	2588	2	the	the	DET
ftr-325	2588	3	instant	instant	ADJ
ftr-325	2588	4	case	case	NOUN
ftr-325	2588	5	,	,	PUNCT
ftr-325	2588	6	the	the	DET
ftr-325	2588	7	court	court	NOUN
ftr-325	2588	8	(	(	PUNCT
ftr-325	2588	9	judge	judge	NOUN
ftr-325	2588	10	kroupa	kroupa	NOUN
ftr-325	2588	11	)	)	PUNCT
ftr-325	2588	12	agreed	agree	VERB
ftr-325	2588	13	with	with	ADP
ftr-325	2588	14	the	the	DET
ftr-325	2588	15	irs	irs	PROPN
ftr-325	2588	16	that	that	SCONJ
ftr-325	2588	17	the	the	DET
ftr-325	2588	18	partner‘s	partner‘s	PROPN
ftr-325	2588	19	basis	basis	NOUN
ftr-325	2588	20	in	in	ADP
ftr-325	2588	21	distributed	distribute	VERB
ftr-325	2588	22	securities	security	NOUN
ftr-325	2588	23	from	from	ADP
ftr-325	2588	24	the	the	DET
ftr-325	2588	25	sham	sham	PROPN
ftr-325	2588	26	partnership	partnership	NOUN
ftr-325	2588	27	is	be	AUX
ftr-325	2588	28	an	an	DET
ftr-325	2588	29	affected	affected	ADJ
ftr-325	2588	30	item	item	NOUN
ftr-325	2588	31	subject	subject	ADJ
ftr-325	2588	32	to	to	ADP
ftr-325	2588	33	determination	determination	NOUN
ftr-325	2588	34	in	in	ADP
ftr-325	2588	35	the	the	DET
ftr-325	2588	36	partnership	partnership	NOUN
ftr-325	2588	37	proceeding	proceeding	NOUN
ftr-325	2588	38	,	,	PUNCT
ftr-325	2588	39	and	and	CCONJ
ftr-325	2588	40	not	not	PART
ftr-325	2588	41	subject	subject	VERB
ftr-325	2588	42	to	to	ADP
ftr-325	2588	43	re	re	NOUN
ftr-325	2588	44	-	-	NOUN
ftr-325	2588	45	determination	determination	NOUN
ftr-325	2588	46	in	in	ADP
ftr-325	2588	47	the	the	DET
ftr-325	2588	48	partner	partner	NOUN
ftr-325	2588	49	-	-	PUNCT
ftr-325	2588	50	level	level	NOUN
ftr-325	2588	51	deficiency	deficiency	NOUN
ftr-325	2588	52	proceeding	proceeding	NOUN
ftr-325	2588	53	.	.	PUNCT
ftr-325	2589	1	because	because	SCONJ
ftr-325	2589	2	the	the	DET
ftr-325	2589	3	amount	amount	NOUN
ftr-325	2589	4	of	of	ADP
ftr-325	2589	5	any	any	DET
ftr-325	2589	6	loss	loss	NOUN
ftr-325	2589	7	with	with	ADP
ftr-325	2589	8	respect	respect	NOUN
ftr-325	2589	9	to	to	ADP
ftr-325	2589	10	the	the	DET
ftr-325	2589	11	partner‘s	partner‘s	ADJ
ftr-325	2589	12	disposition	disposition	NOUN
ftr-325	2589	13	of	of	ADP
ftr-325	2589	14	securities	security	NOUN
ftr-325	2589	15	distributed	distribute	VERB
ftr-325	2589	16	from	from	ADP
ftr-325	2589	17	the	the	DET
ftr-325	2589	18	partnership	partnership	NOUN
ftr-325	2589	19	required	require	VERB
ftr-325	2589	20	a	a	DET
ftr-325	2589	21	factual	factual	ADJ
ftr-325	2589	22	determination	determination	NOUN
ftr-325	2589	23	at	at	ADP
ftr-325	2589	24	the	the	DET
ftr-325	2589	25	partner	partner	NOUN
ftr-325	2589	26	level	level	NOUN
ftr-325	2589	27	,	,	PUNCT
ftr-325	2589	28	the	the	DET
ftr-325	2589	29	court	court	NOUN
ftr-325	2589	30	held	hold	VERB
ftr-325	2589	31	that	that	SCONJ
ftr-325	2589	32	it	it	PRON
ftr-325	2589	33	had	have	VERB
ftr-325	2589	34	jurisdiction	jurisdiction	NOUN
ftr-325	2589	35	in	in	ADP
ftr-325	2589	36	the	the	DET
ftr-325	2589	37	partner	partner	NOUN
ftr-325	2589	38	deficiency	deficiency	NOUN
ftr-325	2589	39	proceeding	proceed	VERB
ftr-325	2589	40	to	to	PART
ftr-325	2589	41	proceed	proceed	VERB
ftr-325	2589	42	under	under	ADP
ftr-325	2589	43	normal	normal	ADJ
ftr-325	2589	44	deficiency	deficiency	NOUN
ftr-325	2589	45	procedures	procedure	NOUN
ftr-325	2589	46	.	.	PUNCT
ftr-325	2590	1	the	the	DET
ftr-325	2590	2	court	court	NOUN
ftr-325	2590	3	thus	thus	ADV
ftr-325	2590	4	proceeded	proceed	VERB
ftr-325	2590	5	to	to	PART
ftr-325	2590	6	determine	determine	VERB
ftr-325	2590	7	that	that	SCONJ
ftr-325	2590	8	the	the	DET
ftr-325	2590	9	2013	2013	NUM
ftr-325	2590	10	]	]	PUNCT
ftr-325	2590	11	recent	recent	ADJ
ftr-325	2590	12	developments	development	NOUN
ftr-325	2590	13	in	in	ADP
ftr-325	2590	14	federal	federal	ADJ
ftr-325	2590	15	income	income	NOUN
ftr-325	2590	16	taxation	taxation	NOUN
ftr-325	2590	17	631	631	NUM
ftr-325	2590	18	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2590	19	claimed	claim	VERB
ftr-325	2590	20	loss	loss	NOUN
ftr-325	2590	21	on	on	ADP
ftr-325	2590	22	the	the	DET
ftr-325	2590	23	sale	sale	NOUN
ftr-325	2590	24	of	of	ADP
ftr-325	2590	25	the	the	DET
ftr-325	2590	26	distributed	distribute	VERB
ftr-325	2590	27	securities	security	NOUN
ftr-325	2590	28	was	be	AUX
ftr-325	2590	29	disallowed	disallow	VERB
ftr-325	2590	30	,	,	PUNCT
ftr-325	2590	31	that	that	SCONJ
ftr-325	2590	32	the	the	DET
ftr-325	2590	33	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2590	34	basis	basis	NOUN
ftr-325	2590	35	in	in	ADP
ftr-325	2590	36	the	the	DET
ftr-325	2590	37	securities	security	NOUN
ftr-325	2590	38	was	be	AUX
ftr-325	2590	39	their	their	PRON
ftr-325	2590	40	direct	direct	ADJ
ftr-325	2590	41	cost	cost	NOUN
ftr-325	2590	42	rather	rather	ADV
ftr-325	2590	43	than	than	ADP
ftr-325	2590	44	an	an	DET
ftr-325	2590	45	exchange	exchange	NOUN
ftr-325	2590	46	basis	basis	NOUN
ftr-325	2590	47	from	from	ADP
ftr-325	2590	48	the	the	DET
ftr-325	2590	49	partnership	partnership	NOUN
ftr-325	2590	50	interest	interest	NOUN
ftr-325	2590	51	,	,	PUNCT
ftr-325	2590	52	and	and	CCONJ
ftr-325	2590	53	that	that	SCONJ
ftr-325	2590	54	the	the	DET
ftr-325	2590	55	taxpayer	taxpayer	NOUN
ftr-325	2590	56	was	be	AUX
ftr-325	2590	57	not	not	PART
ftr-325	2590	58	allowed	allow	VERB
ftr-325	2590	59	to	to	PART
ftr-325	2590	60	deduct	deduct	VERB
ftr-325	2590	61	transaction	transaction	NOUN
ftr-325	2590	62	costs	cost	NOUN
ftr-325	2590	63	attributable	attributable	ADJ
ftr-325	2590	64	to	to	ADP
ftr-325	2590	65	the	the	DET
ftr-325	2590	66	investment	investment	NOUN
ftr-325	2590	67	.	.	PUNCT
ftr-325	2591	1	the	the	DET
ftr-325	2591	2	tax	tax	NOUN
ftr-325	2591	3	court	court	NOUN
ftr-325	2591	4	also	also	ADV
ftr-325	2591	5	held	hold	VERB
ftr-325	2591	6	that	that	SCONJ
ftr-325	2591	7	the	the	DET
ftr-325	2591	8	fpaa	fpaa	NOUN
ftr-325	2591	9	gave	give	VERB
ftr-325	2591	10	the	the	DET
ftr-325	2591	11	taxpayer	taxpayer	NOUN
ftr-325	2591	12	fair	fair	ADJ
ftr-325	2591	13	notice	notice	NOUN
ftr-325	2591	14	of	of	ADP
ftr-325	2591	15	the	the	DET
ftr-325	2591	16	irs	irs	PROPN
ftr-325	2591	17	claims	claim	VERB
ftr-325	2591	18	.	.	PUNCT
ftr-325	2592	1	a.	a.	NOUN
ftr-325	2592	2	part	part	NOUN
ftr-325	2592	3	of	of	ADP
ftr-325	2592	4	the	the	DET
ftr-325	2592	5	tax	tax	NOUN
ftr-325	2592	6	court‘s	court‘s	NOUN
ftr-325	2592	7	holding	hold	VERB
ftr-325	2592	8	in	in	ADP
ftr-325	2592	9	petaluma	petaluma	PROPN
ftr-325	2592	10	fx	fx	PROPN
ftr-325	2592	11	partners	partner	NOUN
ftr-325	2592	12	retains	retain	VERB
ftr-325	2592	13	its	its	PRON
ftr-325	2592	14	vitality	vitality	NOUN
ftr-325	2592	15	,	,	PUNCT
ftr-325	2592	16	but	but	CCONJ
ftr-325	2592	17	not	not	PART
ftr-325	2592	18	the	the	DET
ftr-325	2592	19	part	part	NOUN
ftr-325	2592	20	the	the	DET
ftr-325	2592	21	tax	tax	NOUN
ftr-325	2592	22	court	court	NOUN
ftr-325	2592	23	relied	rely	VERB
ftr-325	2592	24	upon	upon	SCONJ
ftr-325	2592	25	in	in	ADP
ftr-325	2592	26	napoliello	napoliello	PROPN
ftr-325	2592	27	.	.	PUNCT
ftr-325	2593	1	petaluma	petaluma	PROPN
ftr-325	2593	2	fx	fx	PROPN
ftr-325	2593	3	partners	partner	NOUN
ftr-325	2593	4	,	,	PUNCT
ftr-325	2593	5	llc	llc	PROPN
ftr-325	2593	6	v.	v.	PROPN
ftr-325	2593	7	commissioner	commissioner	PROPN
ftr-325	2593	8	,	,	PUNCT
ftr-325	2593	9	591	591	NUM
ftr-325	2593	10	f.3d	f.3d	NUM
ftr-325	2593	11	649	649	NUM
ftr-325	2593	12	(	(	PUNCT
ftr-325	2593	13	d.c	d.c	PROPN
ftr-325	2593	14	.	.	PROPN
ftr-325	2593	15	cir	cir	PROPN
ftr-325	2593	16	.	.	PUNCT
ftr-325	2594	1	1/12/10	1/12/10	NUM
ftr-325	2594	2	)	)	PUNCT
ftr-325	2594	3	.	.	PUNCT
ftr-325	2595	1	the	the	DET
ftr-325	2595	2	tax	tax	NOUN
ftr-325	2595	3	court	court	NOUN
ftr-325	2595	4	in	in	ADP
ftr-325	2595	5	this	this	DET
ftr-325	2595	6	son	son	NOUN
ftr-325	2595	7	-	-	PUNCT
ftr-325	2595	8	of	of	ADP
ftr-325	2595	9	-	-	PUNCT
ftr-325	2595	10	boss	boss	NOUN
ftr-325	2595	11	tax	tax	NOUN
ftr-325	2595	12	shelter	shelter	NOUN
ftr-325	2595	13	case	case	NOUN
ftr-325	2595	14	determined	determine	VERB
ftr-325	2595	15	that	that	SCONJ
ftr-325	2595	16	it	it	PRON
ftr-325	2595	17	had	have	VERB
ftr-325	2595	18	jurisdiction	jurisdiction	NOUN
ftr-325	2595	19	in	in	ADP
ftr-325	2595	20	a	a	DET
ftr-325	2595	21	tefra	tefra	PROPN
ftr-325	2595	22	partnership	partnership	NOUN
ftr-325	2595	23	proceeding	proceed	VERB
ftr-325	2595	24	to	to	PART
ftr-325	2595	25	determine	determine	VERB
ftr-325	2595	26	that	that	SCONJ
ftr-325	2595	27	the	the	DET
ftr-325	2595	28	partnership	partnership	NOUN
ftr-325	2595	29	lacked	lack	VERB
ftr-325	2595	30	economic	economic	ADJ
ftr-325	2595	31	substance	substance	NOUN
ftr-325	2595	32	and	and	CCONJ
ftr-325	2595	33	was	be	AUX
ftr-325	2595	34	a	a	DET
ftr-325	2595	35	sham	sham	NOUN
ftr-325	2595	36	.	.	PUNCT
ftr-325	2596	1	since	since	SCONJ
ftr-325	2596	2	the	the	DET
ftr-325	2596	3	partnership	partnership	NOUN
ftr-325	2596	4	was	be	AUX
ftr-325	2596	5	disregarded	disregard	VERB
ftr-325	2596	6	,	,	PUNCT
ftr-325	2596	7	the	the	DET
ftr-325	2596	8	tax	tax	NOUN
ftr-325	2596	9	court	court	NOUN
ftr-325	2596	10	concluded	conclude	VERB
ftr-325	2596	11	that	that	SCONJ
ftr-325	2596	12	it	it	PRON
ftr-325	2596	13	had	have	VERB
ftr-325	2596	14	jurisdiction	jurisdiction	NOUN
ftr-325	2596	15	to	to	PART
ftr-325	2596	16	determine	determine	VERB
ftr-325	2596	17	that	that	SCONJ
ftr-325	2596	18	the	the	DET
ftr-325	2596	19	partners	partner	NOUN
ftr-325	2596	20	‘	'	PUNCT
ftr-325	2596	21	outside	outside	ADJ
ftr-325	2596	22	basis	basis	NOUN
ftr-325	2596	23	in	in	ADP
ftr-325	2596	24	the	the	DET
ftr-325	2596	25	partnership	partnership	NOUN
ftr-325	2596	26	was	be	AUX
ftr-325	2596	27	zero	zero	NUM
ftr-325	2596	28	.	.	PUNCT
ftr-325	2597	1	the	the	DET
ftr-325	2597	2	tax	tax	NOUN
ftr-325	2597	3	court	court	NOUN
ftr-325	2597	4	reasoned	reason	VERB
ftr-325	2597	5	that	that	SCONJ
ftr-325	2597	6	a	a	DET
ftr-325	2597	7	partner	partner	NOUN
ftr-325	2597	8	could	could	AUX
ftr-325	2597	9	not	not	PART
ftr-325	2597	10	have	have	VERB
ftr-325	2597	11	a	a	DET
ftr-325	2597	12	basis	basis	NOUN
ftr-325	2597	13	in	in	ADP
ftr-325	2597	14	a	a	DET
ftr-325	2597	15	partnership	partnership	NOUN
ftr-325	2597	16	interest	interest	NOUN
ftr-325	2597	17	that	that	PRON
ftr-325	2597	18	did	do	AUX
ftr-325	2597	19	not	not	PART
ftr-325	2597	20	exist	exist	VERB
ftr-325	2597	21	.	.	PUNCT
ftr-325	2598	1	(	(	PUNCT
ftr-325	2598	2	131	131	NUM
ftr-325	2598	3	t.c	t.c	PROPN
ftr-325	2598	4	.	.	PROPN
ftr-325	2598	5	84	84	NUM
ftr-325	2598	6	(	(	PUNCT
ftr-325	2598	7	2008	2008	NUM
ftr-325	2598	8	)	)	PUNCT
ftr-325	2598	9	)	)	PUNCT
ftr-325	2599	1	the	the	DET
ftr-325	2599	2	court	court	NOUN
ftr-325	2599	3	of	of	ADP
ftr-325	2599	4	appeals	appeals	PROPN
ftr-325	2599	5	agreed	agree	VERB
ftr-325	2599	6	that	that	SCONJ
ftr-325	2599	7	the	the	DET
ftr-325	2599	8	tax	tax	NOUN
ftr-325	2599	9	court	court	NOUN
ftr-325	2599	10	had	have	VERB
ftr-325	2599	11	jurisdiction	jurisdiction	NOUN
ftr-325	2599	12	in	in	ADP
ftr-325	2599	13	the	the	DET
ftr-325	2599	14	partnership	partnership	NOUN
ftr-325	2599	15	proceeding	proceed	VERB
ftr-325	2599	16	to	to	PART
ftr-325	2599	17	determine	determine	VERB
ftr-325	2599	18	that	that	SCONJ
ftr-325	2599	19	the	the	DET
ftr-325	2599	20	partnership	partnership	NOUN
ftr-325	2599	21	was	be	AUX
ftr-325	2599	22	a	a	DET
ftr-325	2599	23	sham	sham	NOUN
ftr-325	2599	24	.	.	PUNCT
ftr-325	2600	1	temp	temp	NOUN
ftr-325	2600	2	.	.	PUNCT
ftr-325	2601	1	reg	reg	NOUN
ftr-325	2601	2	.	.	PUNCT
ftr-325	2602	1	§	§	PROPN
ftr-325	2602	2	301.6233	301.6233	NUM
ftr-325	2602	3	-	-	NUM
ftr-325	2602	4	1t(a	1t(a	NUM
ftr-325	2602	5	)	)	PUNCT
ftr-325	2602	6	expressly	expressly	ADV
ftr-325	2602	7	provides	provide	VERB
ftr-325	2602	8	that	that	DET
ftr-325	2602	9	―[a]ny	―[a]ny	NOUN
ftr-325	2602	10	final	final	ADJ
ftr-325	2602	11	partnership	partnership	PROPN
ftr-325	2602	12	administrative	administrative	ADJ
ftr-325	2602	13	adjustment	adjustment	NOUN
ftr-325	2602	14	or	or	CCONJ
ftr-325	2602	15	judicial	judicial	ADJ
ftr-325	2602	16	determination	determination	NOUN
ftr-325	2602	17	...	...	PUNCT
ftr-325	2602	18	may	may	AUX
ftr-325	2602	19	include	include	VERB
ftr-325	2602	20	a	a	DET
ftr-325	2602	21	determination	determination	NOUN
ftr-325	2602	22	that	that	SCONJ
ftr-325	2602	23	the	the	DET
ftr-325	2602	24	entity	entity	NOUN
ftr-325	2602	25	is	be	AUX
ftr-325	2602	26	not	not	PART
ftr-325	2602	27	a	a	DET
ftr-325	2602	28	partnership	partnership	NOUN
ftr-325	2602	29	for	for	ADP
ftr-325	2602	30	such	such	ADJ
ftr-325	2602	31	taxable	taxable	ADJ
ftr-325	2602	32	year.‖	year.‖	NOUN
ftr-325	2602	33	the	the	DET
ftr-325	2602	34	court	court	NOUN
ftr-325	2602	35	of	of	ADP
ftr-325	2602	36	appeals	appeal	NOUN
ftr-325	2602	37	held	hold	VERB
ftr-325	2602	38	that	that	SCONJ
ftr-325	2602	39	the	the	DET
ftr-325	2602	40	regulation	regulation	NOUN
ftr-325	2602	41	was	be	AUX
ftr-325	2602	42	explicitly	explicitly	ADV
ftr-325	2602	43	authorized	authorize	VERB
ftr-325	2602	44	by	by	ADP
ftr-325	2602	45	§	§	PROPN
ftr-325	2602	46	6233	6233	NUM
ftr-325	2602	47	.	.	PUNCT
ftr-325	2603	1	a	a	DET
ftr-325	2603	2	partnership	partnership	NOUN
ftr-325	2603	3	item	item	NOUN
ftr-325	2603	4	is	be	AUX
ftr-325	2603	5	defined	define	VERB
ftr-325	2603	6	in	in	ADP
ftr-325	2603	7	§	§	PROPN
ftr-325	2603	8	6231(a)(3	6231(a)(3	NOUN
ftr-325	2603	9	)	)	PUNCT
ftr-325	2603	10	as	as	ADP
ftr-325	2603	11	an	an	DET
ftr-325	2603	12	item	item	NOUN
ftr-325	2603	13	required	require	VERB
ftr-325	2603	14	to	to	PART
ftr-325	2603	15	be	be	AUX
ftr-325	2603	16	taken	take	VERB
ftr-325	2603	17	into	into	ADP
ftr-325	2603	18	account	account	NOUN
ftr-325	2603	19	in	in	ADP
ftr-325	2603	20	determining	determine	VERB
ftr-325	2603	21	the	the	DET
ftr-325	2603	22	partnership‘s	partnership‘s	PROPN
ftr-325	2603	23	income	income	NOUN
ftr-325	2603	24	under	under	ADP
ftr-325	2603	25	subtitle	subtitle	NOUN
ftr-325	2603	26	a	a	PRON
ftr-325	2603	27	of	of	ADP
ftr-325	2603	28	the	the	DET
ftr-325	2603	29	code	code	NOUN
ftr-325	2603	30	that	that	PRON
ftr-325	2603	31	is	be	AUX
ftr-325	2603	32	identified	identify	VERB
ftr-325	2603	33	in	in	ADP
ftr-325	2603	34	regulations	regulation	NOUN
ftr-325	2603	35	as	as	ADP
ftr-325	2603	36	an	an	DET
ftr-325	2603	37	item	item	NOUN
ftr-325	2603	38	more	more	ADV
ftr-325	2603	39	appropriately	appropriately	ADV
ftr-325	2603	40	taken	take	VERB
ftr-325	2603	41	into	into	ADP
ftr-325	2603	42	account	account	NOUN
ftr-325	2603	43	at	at	ADP
ftr-325	2603	44	the	the	DET
ftr-325	2603	45	partnership	partnership	NOUN
ftr-325	2603	46	level	level	NOUN
ftr-325	2603	47	.	.	PUNCT
ftr-325	2604	1	the	the	DET
ftr-325	2604	2	court	court	NOUN
ftr-325	2604	3	indicated	indicate	VERB
ftr-325	2604	4	that	that	SCONJ
ftr-325	2604	5	,	,	PUNCT
ftr-325	2604	6	―[l]ogically	―[l]ogically	ADV
ftr-325	2604	7	,	,	PUNCT
ftr-325	2604	8	it	it	PRON
ftr-325	2604	9	makes	make	VERB
ftr-325	2604	10	perfect	perfect	ADJ
ftr-325	2604	11	sense	sense	NOUN
ftr-325	2604	12	to	to	PART
ftr-325	2604	13	determine	determine	VERB
ftr-325	2604	14	whether	whether	SCONJ
ftr-325	2604	15	a	a	DET
ftr-325	2604	16	partnership	partnership	NOUN
ftr-325	2604	17	is	be	AUX
ftr-325	2604	18	a	a	DET
ftr-325	2604	19	sham	sham	NOUN
ftr-325	2604	20	at	at	ADP
ftr-325	2604	21	the	the	DET
ftr-325	2604	22	partnership	partnership	NOUN
ftr-325	2604	23	level	level	NOUN
ftr-325	2604	24	.	.	PUNCT
ftr-325	2605	1	a	a	DET
ftr-325	2605	2	partnership	partnership	NOUN
ftr-325	2605	3	can	can	AUX
ftr-325	2605	4	not	not	PART
ftr-325	2605	5	be	be	AUX
ftr-325	2605	6	a	a	DET
ftr-325	2605	7	sham	sham	NOUN
ftr-325	2605	8	with	with	ADP
ftr-325	2605	9	respect	respect	NOUN
ftr-325	2605	10	to	to	ADP
ftr-325	2605	11	one	one	NUM
ftr-325	2605	12	partner	partner	NOUN
ftr-325	2605	13	,	,	PUNCT
ftr-325	2605	14	but	but	CCONJ
ftr-325	2605	15	valid	valid	ADJ
ftr-325	2605	16	with	with	ADP
ftr-325	2605	17	respect	respect	NOUN
ftr-325	2605	18	to	to	ADP
ftr-325	2605	19	another.‖	another.‖	NOUN
ftr-325	2605	20	however	however	ADV
ftr-325	2605	21	,	,	PUNCT
ftr-325	2605	22	the	the	DET
ftr-325	2605	23	court	court	NOUN
ftr-325	2605	24	of	of	ADP
ftr-325	2605	25	appeals	appeals	PROPN
ftr-325	2605	26	concluded	conclude	VERB
ftr-325	2605	27	that	that	SCONJ
ftr-325	2605	28	the	the	DET
ftr-325	2605	29	partners	partner	NOUN
ftr-325	2605	30	‘	'	PUNCT
ftr-325	2605	31	bases	basis	NOUN
ftr-325	2605	32	were	be	AUX
ftr-325	2605	33	affected	affect	VERB
ftr-325	2605	34	items	item	NOUN
ftr-325	2605	35	,	,	PUNCT
ftr-325	2605	36	not	not	PART
ftr-325	2605	37	partnership	partnership	NOUN
ftr-325	2605	38	items	item	NOUN
ftr-325	2605	39	,	,	PUNCT
ftr-325	2605	40	and	and	CCONJ
ftr-325	2605	41	that	that	SCONJ
ftr-325	2605	42	the	the	DET
ftr-325	2605	43	tax	tax	NOUN
ftr-325	2605	44	court	court	NOUN
ftr-325	2605	45	did	do	AUX
ftr-325	2605	46	not	not	PART
ftr-325	2605	47	have	have	VERB
ftr-325	2605	48	jurisdiction	jurisdiction	NOUN
ftr-325	2605	49	to	to	PART
ftr-325	2605	50	determine	determine	VERB
ftr-325	2605	51	the	the	DET
ftr-325	2605	52	partners	partner	NOUN
ftr-325	2605	53	‘	'	PUNCT
ftr-325	2605	54	bases	basis	NOUN
ftr-325	2605	55	in	in	ADP
ftr-325	2605	56	the	the	DET
ftr-325	2605	57	partnership	partnership	NOUN
ftr-325	2605	58	proceeding	proceeding	NOUN
ftr-325	2605	59	.	.	PUNCT
ftr-325	2606	1	the	the	DET
ftr-325	2606	2	court	court	NOUN
ftr-325	2606	3	rejected	reject	VERB
ftr-325	2606	4	the	the	DET
ftr-325	2606	5	irs	irs	PROPN
ftr-325	2606	6	argument	argument	NOUN
ftr-325	2606	7	that	that	SCONJ
ftr-325	2606	8	the	the	DET
ftr-325	2606	9	tax	tax	NOUN
ftr-325	2606	10	court	court	NOUN
ftr-325	2606	11	had	have	AUX
ftr-325	2606	12	jurisdiction	jurisdiction	NOUN
ftr-325	2606	13	in	in	ADP
ftr-325	2606	14	the	the	DET
ftr-325	2606	15	partnership	partnership	NOUN
ftr-325	2606	16	proceeding	proceed	VERB
ftr-325	2606	17	to	to	PART
ftr-325	2606	18	determine	determine	VERB
ftr-325	2606	19	the	the	DET
ftr-325	2606	20	partners	partner	NOUN
ftr-325	2606	21	‘	'	PUNCT
ftr-325	2606	22	outside	outside	ADJ
ftr-325	2606	23	basis	basis	NOUN
ftr-325	2606	24	as	as	ADP
ftr-325	2606	25	an	an	DET
ftr-325	2606	26	affected	affected	ADJ
ftr-325	2606	27	item	item	NOUN
ftr-325	2606	28	whose	whose	DET
ftr-325	2606	29	elements	element	NOUN
ftr-325	2606	30	are	be	AUX
ftr-325	2606	31	mainly	mainly	ADV
ftr-325	2606	32	determined	determine	VERB
ftr-325	2606	33	from	from	ADP
ftr-325	2606	34	partnership	partnership	NOUN
ftr-325	2606	35	items	item	NOUN
ftr-325	2606	36	.	.	PUNCT
ftr-325	2607	1	the	the	DET
ftr-325	2607	2	court	court	NOUN
ftr-325	2607	3	held	hold	VERB
ftr-325	2607	4	that	that	DET
ftr-325	2607	5	resolution	resolution	NOUN
ftr-325	2607	6	of	of	ADP
ftr-325	2607	7	the	the	DET
ftr-325	2607	8	affected	affect	VERB
ftr-325	2607	9	item	item	NOUN
ftr-325	2607	10	requires	require	VERB
ftr-325	2607	11	a	a	DET
ftr-325	2607	12	separate	separate	ADJ
ftr-325	2607	13	determination	determination	NOUN
ftr-325	2607	14	at	at	ADP
ftr-325	2607	15	the	the	DET
ftr-325	2607	16	partner	partner	NOUN
ftr-325	2607	17	level	level	NOUN
ftr-325	2607	18	even	even	ADV
ftr-325	2607	19	though	though	SCONJ
ftr-325	2607	20	the	the	DET
ftr-325	2607	21	affected	affected	ADJ
ftr-325	2607	22	item	item	NOUN
ftr-325	2607	23	could	could	AUX
ftr-325	2607	24	easily	easily	ADV
ftr-325	2607	25	be	be	AUX
ftr-325	2607	26	determined	determine	VERB
ftr-325	2607	27	in	in	ADP
ftr-325	2607	28	the	the	DET
ftr-325	2607	29	partnership	partnership	NOUN
ftr-325	2607	30	proceeding	proceeding	NOUN
ftr-325	2607	31	.	.	PUNCT
ftr-325	2608	1	finally	finally	ADV
ftr-325	2608	2	,	,	PUNCT
ftr-325	2608	3	the	the	DET
ftr-325	2608	4	court	court	NOUN
ftr-325	2608	5	of	of	ADP
ftr-325	2608	6	appeals	appeal	NOUN
ftr-325	2608	7	held	hold	VERB
ftr-325	2608	8	that	that	DET
ftr-325	2608	9	accuracy	accuracy	NOUN
ftr-325	2608	10	related	relate	VERB
ftr-325	2608	11	penalties	penalty	NOUN
ftr-325	2608	12	under	under	ADP
ftr-325	2608	13	§	§	PROPN
ftr-325	2608	14	6662(a	6662(a	NOUN
ftr-325	2608	15	)	)	PUNCT
ftr-325	2608	16	could	could	AUX
ftr-325	2608	17	not	not	PART
ftr-325	2608	18	be	be	AUX
ftr-325	2608	19	determined	determine	VERB
ftr-325	2608	20	without	without	ADP
ftr-325	2608	21	a	a	DET
ftr-325	2608	22	determination	determination	NOUN
ftr-325	2608	23	of	of	ADP
ftr-325	2608	24	the	the	DET
ftr-325	2608	25	partners	partner	NOUN
ftr-325	2608	26	‘	'	PUNCT
ftr-325	2608	27	outside	outside	ADJ
ftr-325	2608	28	basis	basis	NOUN
ftr-325	2608	29	in	in	ADP
ftr-325	2608	30	a	a	DET
ftr-325	2608	31	partner	partner	NOUN
ftr-325	2608	32	level	level	NOUN
ftr-325	2608	33	proceeding	proceeding	NOUN
ftr-325	2608	34	and	and	CCONJ
ftr-325	2608	35	vacated	vacate	VERB
ftr-325	2608	36	and	and	CCONJ
ftr-325	2608	37	remanded	remand	VERB
ftr-325	2608	38	the	the	DET
ftr-325	2608	39	tax	tax	NOUN
ftr-325	2608	40	court‘s	court‘s	PROPN
ftr-325	2608	41	determination	determination	NOUN
ftr-325	2608	42	of	of	ADP
ftr-325	2608	43	penalty	penalty	NOUN
ftr-325	2608	44	issues	issue	NOUN
ftr-325	2608	45	.	.	PUNCT
ftr-325	2609	1	https://checkpoint.riag.com/getdoc?docid=t0advaftr:12675.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0advaftr:12675.1&pinpnt=	PROPN
ftr-325	2609	2	632	632	NUM
ftr-325	2609	3	florida	florida	PROPN
ftr-325	2609	4	tax	tax	NOUN
ftr-325	2609	5	review	review	NOUN
ftr-325	2610	1	[	[	X
ftr-325	2610	2	vol	vol	NOUN
ftr-325	2610	3	.	.	PROPN
ftr-325	2610	4	13:10	13:10	NUM
ftr-325	2610	5	b.	b.	NOUN
ftr-325	2610	6	on	on	ADP
ftr-325	2610	7	remand	remand	NOUN
ftr-325	2610	8	,	,	PUNCT
ftr-325	2610	9	the	the	DET
ftr-325	2610	10	tax	tax	NOUN
ftr-325	2610	11	court	court	NOUN
ftr-325	2610	12	disavowed	disavow	VERB
ftr-325	2610	13	jurisdiction	jurisdiction	NOUN
ftr-325	2610	14	over	over	ADP
ftr-325	2610	15	penalties	penalty	NOUN
ftr-325	2610	16	in	in	ADP
ftr-325	2610	17	the	the	DET
ftr-325	2610	18	partnership	partnership	NOUN
ftr-325	2610	19	-	-	PUNCT
ftr-325	2610	20	level	level	NOUN
ftr-325	2610	21	proceeding	proceeding	NOUN
ftr-325	2610	22	.	.	PUNCT
ftr-325	2611	1	petaluma	petaluma	PROPN
ftr-325	2611	2	fx	fx	PROPN
ftr-325	2611	3	partners	partner	NOUN
ftr-325	2611	4	,	,	PUNCT
ftr-325	2611	5	llc	llc	PROPN
ftr-325	2611	6	v.	v.	PROPN
ftr-325	2611	7	commissioner	commissioner	PROPN
ftr-325	2611	8	,	,	PUNCT
ftr-325	2611	9	135	135	NUM
ftr-325	2611	10	t.c	t.c	PROPN
ftr-325	2611	11	.	.	PROPN
ftr-325	2612	1	581	581	NUM
ftr-325	2612	2	(	(	PUNCT
ftr-325	2612	3	12/15/10	12/15/10	NUM
ftr-325	2612	4	)	)	PUNCT
ftr-325	2612	5	.	.	PUNCT
ftr-325	2613	1	the	the	DET
ftr-325	2613	2	court	court	NOUN
ftr-325	2613	3	(	(	PUNCT
ftr-325	2613	4	judge	judge	NOUN
ftr-325	2613	5	goeke	goeke	ADJ
ftr-325	2613	6	)	)	PUNCT
ftr-325	2613	7	held	hold	VERB
ftr-325	2613	8	that	that	SCONJ
ftr-325	2613	9	in	in	ADP
ftr-325	2613	10	light	light	NOUN
ftr-325	2613	11	of	of	ADP
ftr-325	2613	12	the	the	DET
ftr-325	2613	13	court	court	NOUN
ftr-325	2613	14	of	of	ADP
ftr-325	2613	15	appeals	appeal	NOUN
ftr-325	2613	16	holding	hold	VERB
ftr-325	2613	17	that	that	SCONJ
ftr-325	2613	18	determination	determination	NOUN
ftr-325	2613	19	of	of	ADP
ftr-325	2613	20	adjustments	adjustment	NOUN
ftr-325	2613	21	attributable	attributable	ADJ
ftr-325	2613	22	to	to	ADP
ftr-325	2613	23	the	the	DET
ftr-325	2613	24	partner‘s	partner‘s	PROPN
ftr-325	2613	25	outside	outside	ADJ
ftr-325	2613	26	basis	basis	NOUN
ftr-325	2613	27	is	be	AUX
ftr-325	2613	28	an	an	DET
ftr-325	2613	29	affected	affected	ADJ
ftr-325	2613	30	item	item	NOUN
ftr-325	2613	31	properly	properly	ADV
ftr-325	2613	32	addressed	address	VERB
ftr-325	2613	33	in	in	ADP
ftr-325	2613	34	individual	individual	ADJ
ftr-325	2613	35	partner	partner	NOUN
ftr-325	2613	36	level	level	NOUN
ftr-325	2613	37	proceedings	proceeding	NOUN
ftr-325	2613	38	,	,	PUNCT
ftr-325	2613	39	any	any	DET
ftr-325	2613	40	§	§	PROPN
ftr-325	2613	41	6662	6662	NUM
ftr-325	2613	42	penalties	penalty	NOUN
ftr-325	2613	43	must	must	AUX
ftr-325	2613	44	also	also	ADV
ftr-325	2613	45	be	be	AUX
ftr-325	2613	46	determined	determine	VERB
ftr-325	2613	47	at	at	ADP
ftr-325	2613	48	the	the	DET
ftr-325	2613	49	partner	partner	NOUN
ftr-325	2613	50	-	-	PUNCT
ftr-325	2613	51	level	level	NOUN
ftr-325	2613	52	proceeding	proceeding	NOUN
ftr-325	2613	53	and	and	CCONJ
ftr-325	2613	54	that	that	SCONJ
ftr-325	2613	55	the	the	DET
ftr-325	2613	56	tax	tax	NOUN
ftr-325	2613	57	court	court	NOUN
ftr-325	2613	58	had	have	VERB
ftr-325	2613	59	no	no	DET
ftr-325	2613	60	jurisdiction	jurisdiction	NOUN
ftr-325	2613	61	to	to	PART
ftr-325	2613	62	assess	assess	VERB
ftr-325	2613	63	the	the	DET
ftr-325	2613	64	penalties	penalty	NOUN
ftr-325	2613	65	.	.	PUNCT
ftr-325	2614	1	the	the	DET
ftr-325	2614	2	court	court	NOUN
ftr-325	2614	3	rejected	reject	VERB
ftr-325	2614	4	the	the	DET
ftr-325	2614	5	irs	irs	PROPN
ftr-325	2614	6	argument	argument	NOUN
ftr-325	2614	7	that	that	SCONJ
ftr-325	2614	8	the	the	DET
ftr-325	2614	9	penalties	penalty	NOUN
ftr-325	2614	10	proceeded	proceed	VERB
ftr-325	2614	11	from	from	ADP
ftr-325	2614	12	the	the	DET
ftr-325	2614	13	partner	partner	NOUN
ftr-325	2614	14	-	-	PUNCT
ftr-325	2614	15	level	level	NOUN
ftr-325	2614	16	determination	determination	NOUN
ftr-325	2614	17	that	that	SCONJ
ftr-325	2614	18	the	the	DET
ftr-325	2614	19	partnership	partnership	NOUN
ftr-325	2614	20	was	be	AUX
ftr-325	2614	21	a	a	DET
ftr-325	2614	22	sham	sham	NOUN
ftr-325	2614	23	,	,	PUNCT
ftr-325	2614	24	thereby	thereby	ADV
ftr-325	2614	25	providing	provide	VERB
ftr-325	2614	26	jurisdiction	jurisdiction	NOUN
ftr-325	2614	27	for	for	ADP
ftr-325	2614	28	the	the	DET
ftr-325	2614	29	tax	tax	NOUN
ftr-325	2614	30	court	court	NOUN
ftr-325	2614	31	to	to	PART
ftr-325	2614	32	determine	determine	VERB
ftr-325	2614	33	the	the	DET
ftr-325	2614	34	negligence	negligence	NOUN
ftr-325	2614	35	penalty	penalty	NOUN
ftr-325	2614	36	.	.	PUNCT
ftr-325	2615	1	the	the	DET
ftr-325	2615	2	tax	tax	NOUN
ftr-325	2615	3	court	court	NOUN
ftr-325	2615	4	held	hold	VERB
ftr-325	2615	5	that	that	SCONJ
ftr-325	2615	6	if	if	SCONJ
ftr-325	2615	7	a	a	DET
ftr-325	2615	8	penalty	penalty	NOUN
ftr-325	2615	9	―does	―does	AUX
ftr-325	2615	10	not	not	PART
ftr-325	2615	11	relate	relate	VERB
ftr-325	2615	12	directly	directly	ADV
ftr-325	2615	13	to	to	ADP
ftr-325	2615	14	a	a	DET
ftr-325	2615	15	numerical	numerical	ADJ
ftr-325	2615	16	adjustment	adjustment	NOUN
ftr-325	2615	17	to	to	ADP
ftr-325	2615	18	a	a	DET
ftr-325	2615	19	partnership	partnership	NOUN
ftr-325	2615	20	item	item	NOUN
ftr-325	2615	21	,	,	PUNCT
ftr-325	2615	22	it	it	PRON
ftr-325	2615	23	is	be	AUX
ftr-325	2615	24	beyond	beyond	ADP
ftr-325	2615	25	our	our	PRON
ftr-325	2615	26	jurisdiction	jurisdiction	NOUN
ftr-325	2615	27	.	.	PUNCT
ftr-325	2616	1	in	in	ADP
ftr-325	2616	2	this	this	DET
ftr-325	2616	3	case	case	NOUN
ftr-325	2616	4	there	there	PRON
ftr-325	2616	5	are	be	VERB
ftr-325	2616	6	no	no	DET
ftr-325	2616	7	such	such	ADJ
ftr-325	2616	8	adjustments	adjustment	NOUN
ftr-325	2616	9	to	to	PART
ftr-325	2616	10	which	which	PRON
ftr-325	2616	11	a	a	DET
ftr-325	2616	12	penalty	penalty	NOUN
ftr-325	2616	13	can	can	AUX
ftr-325	2616	14	apply.‖	apply.‖	ADJ
ftr-325	2616	15	judge	judge	NOUN
ftr-325	2616	16	halpern	halpern	PROPN
ftr-325	2616	17	dissented	dissent	VERB
ftr-325	2616	18	,	,	PUNCT
ftr-325	2616	19	asserting	assert	VERB
ftr-325	2616	20	that	that	SCONJ
ftr-325	2616	21	the	the	DET
ftr-325	2616	22	tax	tax	NOUN
ftr-325	2616	23	court	court	NOUN
ftr-325	2616	24	could	could	AUX
ftr-325	2616	25	reconsider	reconsider	VERB
ftr-325	2616	26	the	the	DET
ftr-325	2616	27	penalty	penalty	NOUN
ftr-325	2616	28	on	on	ADP
ftr-325	2616	29	grounds	ground	NOUN
ftr-325	2616	30	other	other	ADJ
ftr-325	2616	31	than	than	ADP
ftr-325	2616	32	the	the	DET
ftr-325	2616	33	partners	partner	NOUN
ftr-325	2616	34	‘	'	PUNCT
ftr-325	2616	35	outside	outside	ADJ
ftr-325	2616	36	bases	basis	NOUN
ftr-325	2616	37	under	under	ADP
ftr-325	2616	38	the	the	DET
ftr-325	2616	39	court‘s	court‘s	NOUN
ftr-325	2616	40	initial	initial	ADJ
ftr-325	2616	41	findings	finding	NOUN
ftr-325	2616	42	that	that	SCONJ
ftr-325	2616	43	the	the	DET
ftr-325	2616	44	partnership	partnership	NOUN
ftr-325	2616	45	was	be	AUX
ftr-325	2616	46	a	a	DET
ftr-325	2616	47	sham	sham	NOUN
ftr-325	2616	48	and	and	CCONJ
ftr-325	2616	49	did	do	AUX
ftr-325	2616	50	not	not	PART
ftr-325	2616	51	provide	provide	VERB
ftr-325	2616	52	the	the	DET
ftr-325	2616	53	basis	basis	NOUN
ftr-325	2616	54	increase	increase	NOUN
ftr-325	2616	55	claimed	claim	VERB
ftr-325	2616	56	by	by	ADP
ftr-325	2616	57	the	the	DET
ftr-325	2616	58	partners	partner	NOUN
ftr-325	2616	59	.	.	PUNCT
ftr-325	2617	1	a	a	DET
ftr-325	2617	2	dissent	dissent	NOUN
ftr-325	2617	3	by	by	ADP
ftr-325	2617	4	judge	judge	NOUN
ftr-325	2617	5	marvel	marvel	NOUN
ftr-325	2617	6	(	(	PUNCT
ftr-325	2617	7	joined	join	VERB
ftr-325	2617	8	by	by	ADP
ftr-325	2617	9	three	three	NUM
ftr-325	2617	10	others	other	NOUN
ftr-325	2617	11	)	)	PUNCT
ftr-325	2617	12	argued	argue	VERB
ftr-325	2617	13	that	that	SCONJ
ftr-325	2617	14	the	the	DET
ftr-325	2617	15	tax	tax	NOUN
ftr-325	2617	16	court	court	NOUN
ftr-325	2617	17	has	have	VERB
ftr-325	2617	18	jurisdiction	jurisdiction	NOUN
ftr-325	2617	19	to	to	PART
ftr-325	2617	20	determine	determine	VERB
ftr-325	2617	21	the	the	DET
ftr-325	2617	22	imposition	imposition	NOUN
ftr-325	2617	23	of	of	ADP
ftr-325	2617	24	a	a	DET
ftr-325	2617	25	penalty	penalty	NOUN
ftr-325	2617	26	for	for	ADP
ftr-325	2617	27	negligence	negligence	NOUN
ftr-325	2617	28	related	relate	VERB
ftr-325	2617	29	to	to	ADP
ftr-325	2617	30	adjustment	adjustment	NOUN
ftr-325	2617	31	of	of	ADP
ftr-325	2617	32	a	a	DET
ftr-325	2617	33	partnership	partnership	NOUN
ftr-325	2617	34	item	item	NOUN
ftr-325	2617	35	in	in	ADP
ftr-325	2617	36	the	the	DET
ftr-325	2617	37	partnership	partnership	NOUN
ftr-325	2617	38	level	level	NOUN
ftr-325	2617	39	proceeding	proceeding	NOUN
ftr-325	2617	40	,	,	PUNCT
ftr-325	2617	41	but	but	CCONJ
ftr-325	2617	42	the	the	DET
ftr-325	2617	43	amount	amount	NOUN
ftr-325	2617	44	of	of	ADP
ftr-325	2617	45	the	the	DET
ftr-325	2617	46	individual	individual	ADJ
ftr-325	2617	47	penalty	penalty	NOUN
ftr-325	2617	48	depends	depend	VERB
ftr-325	2617	49	upon	upon	SCONJ
ftr-325	2617	50	a	a	DET
ftr-325	2617	51	computation	computation	NOUN
ftr-325	2617	52	at	at	ADP
ftr-325	2617	53	the	the	DET
ftr-325	2617	54	partner	partner	NOUN
ftr-325	2617	55	level	level	NOUN
ftr-325	2617	56	.	.	PUNCT
ftr-325	2618	1	c.	c.	PROPN
ftr-325	2618	2	partner‘s	partner‘s	PROPN
ftr-325	2618	3	outside	outside	ADP
ftr-325	2618	4	basis	basis	NOUN
ftr-325	2618	5	in	in	ADP
ftr-325	2618	6	a	a	DET
ftr-325	2618	7	tax	tax	NOUN
ftr-325	2618	8	-	-	PUNCT
ftr-325	2618	9	shelter	shelter	NOUN
ftr-325	2618	10	partnership	partnership	NOUN
ftr-325	2618	11	is	be	AUX
ftr-325	2618	12	a	a	DET
ftr-325	2618	13	partner	partner	NOUN
ftr-325	2618	14	item	item	NOUN
ftr-325	2618	15	.	.	PUNCT
ftr-325	2619	1	napoliello	napoliello	PROPN
ftr-325	2620	1	v.	v.	PROPN
ftr-325	2620	2	commissioner	commissioner	PROPN
ftr-325	2620	3	,	,	PUNCT
ftr-325	2620	4	655	655	NUM
ftr-325	2620	5	f.3d	f.3d	NUM
ftr-325	2620	6	1060	1060	NUM
ftr-325	2620	7	(	(	PUNCT
ftr-325	2620	8	9th	9th	ADJ
ftr-325	2620	9	cir	cir	NOUN
ftr-325	2620	10	.	.	PUNCT
ftr-325	2621	1	8/23/11	8/23/11	NUM
ftr-325	2621	2	)	)	PUNCT
ftr-325	2621	3	.	.	PUNCT
ftr-325	2622	1	the	the	DET
ftr-325	2622	2	taxpayer	taxpayer	NOUN
ftr-325	2622	3	invested	invest	VERB
ftr-325	2622	4	in	in	ADP
ftr-325	2622	5	a	a	DET
ftr-325	2622	6	son	son	NOUN
ftr-325	2622	7	-	-	PUNCT
ftr-325	2622	8	of	of	ADP
ftr-325	2622	9	-	-	PUNCT
ftr-325	2622	10	boss	boss	NOUN
ftr-325	2622	11	transaction	transaction	NOUN
ftr-325	2622	12	involving	involve	VERB
ftr-325	2622	13	digital	digital	ADJ
ftr-325	2622	14	foreign	foreign	ADJ
ftr-325	2622	15	currency	currency	NOUN
ftr-325	2622	16	items	item	NOUN
ftr-325	2622	17	.	.	PUNCT
ftr-325	2623	1	the	the	DET
ftr-325	2623	2	irs	irs	PROPN
ftr-325	2623	3	issued	issue	VERB
ftr-325	2623	4	an	an	DET
ftr-325	2623	5	fpaa	fpaa	NOUN
ftr-325	2623	6	to	to	ADP
ftr-325	2623	7	the	the	DET
ftr-325	2623	8	taxpayer	taxpayer	NOUN
ftr-325	2623	9	as	as	ADP
ftr-325	2623	10	a	a	DET
ftr-325	2623	11	notice	notice	NOUN
ftr-325	2623	12	partner	partner	NOUN
ftr-325	2623	13	.	.	PUNCT
ftr-325	2624	1	in	in	ADP
ftr-325	2624	2	the	the	DET
ftr-325	2624	3	uncontested	uncontested	ADJ
ftr-325	2624	4	partnership	partnership	NOUN
ftr-325	2624	5	proceeding	proceed	VERB
ftr-325	2624	6	it	it	PRON
ftr-325	2624	7	was	be	AUX
ftr-325	2624	8	determined	determine	VERB
ftr-325	2624	9	that	that	SCONJ
ftr-325	2624	10	the	the	DET
ftr-325	2624	11	partnership	partnership	NOUN
ftr-325	2624	12	was	be	AUX
ftr-325	2624	13	a	a	DET
ftr-325	2624	14	sham	sham	NOUN
ftr-325	2624	15	that	that	PRON
ftr-325	2624	16	lacked	lack	VERB
ftr-325	2624	17	economic	economic	ADJ
ftr-325	2624	18	substance	substance	NOUN
ftr-325	2624	19	,	,	PUNCT
ftr-325	2624	20	that	that	SCONJ
ftr-325	2624	21	transactions	transaction	NOUN
ftr-325	2624	22	entered	enter	VERB
ftr-325	2624	23	into	into	ADP
ftr-325	2624	24	by	by	ADP
ftr-325	2624	25	the	the	DET
ftr-325	2624	26	partnership	partnership	NOUN
ftr-325	2624	27	should	should	AUX
ftr-325	2624	28	be	be	AUX
ftr-325	2624	29	treated	treat	VERB
ftr-325	2624	30	as	as	SCONJ
ftr-325	2624	31	transacted	transact	VERB
ftr-325	2624	32	directly	directly	ADV
ftr-325	2624	33	by	by	ADP
ftr-325	2624	34	the	the	DET
ftr-325	2624	35	partners	partner	NOUN
ftr-325	2624	36	,	,	PUNCT
ftr-325	2624	37	and	and	CCONJ
ftr-325	2624	38	that	that	PRON
ftr-325	2624	39	purported	purport	VERB
ftr-325	2624	40	losses	loss	NOUN
ftr-325	2624	41	claimed	claim	VERB
ftr-325	2624	42	on	on	ADP
ftr-325	2624	43	disposition	disposition	NOUN
ftr-325	2624	44	of	of	ADP
ftr-325	2624	45	distributed	distribute	VERB
ftr-325	2624	46	property	property	NOUN
ftr-325	2624	47	with	with	ADP
ftr-325	2624	48	an	an	DET
ftr-325	2624	49	enhanced	enhanced	ADJ
ftr-325	2624	50	basis	basis	NOUN
ftr-325	2624	51	should	should	AUX
ftr-325	2624	52	be	be	AUX
ftr-325	2624	53	disallowed	disallow	VERB
ftr-325	2624	54	.	.	PUNCT
ftr-325	2625	1	the	the	DET
ftr-325	2625	2	irs	irs	PROPN
ftr-325	2625	3	assessed	assess	VERB
ftr-325	2625	4	a	a	DET
ftr-325	2625	5	deficiency	deficiency	NOUN
ftr-325	2625	6	against	against	ADP
ftr-325	2625	7	the	the	DET
ftr-325	2625	8	taxpayer	taxpayer	NOUN
ftr-325	2625	9	based	base	VERB
ftr-325	2625	10	on	on	ADP
ftr-325	2625	11	the	the	DET
ftr-325	2625	12	partnership	partnership	NOUN
ftr-325	2625	13	items	item	NOUN
ftr-325	2625	14	.	.	PUNCT
ftr-325	2626	1	upholding	uphold	VERB
ftr-325	2626	2	the	the	DET
ftr-325	2626	3	tax	tax	NOUN
ftr-325	2626	4	court	court	NOUN
ftr-325	2626	5	,	,	PUNCT
ftr-325	2626	6	the	the	DET
ftr-325	2626	7	ninth	ninth	ADJ
ftr-325	2626	8	circuit	circuit	NOUN
ftr-325	2626	9	joined	join	VERB
ftr-325	2626	10	the	the	DET
ftr-325	2626	11	d.c	d.c	PROPN
ftr-325	2626	12	and	and	CCONJ
ftr-325	2626	13	eighth	eighth	ADJ
ftr-325	2626	14	circuits	circuit	NOUN
ftr-325	2626	15	,	,	PUNCT
ftr-325	2626	16	in	in	ADP
ftr-325	2626	17	petaluma	petaluma	PROPN
ftr-325	2626	18	fx	fx	PROPN
ftr-325	2626	19	partners	partner	NOUN
ftr-325	2626	20	,	,	PUNCT
ftr-325	2626	21	llc	llc	PROPN
ftr-325	2626	22	v.	v.	PROPN
ftr-325	2626	23	commissioner	commissioner	PROPN
ftr-325	2626	24	,	,	PUNCT
ftr-325	2626	25	591	591	NUM
ftr-325	2626	26	f.3d	f.3d	NUM
ftr-325	2626	27	649	649	NUM
ftr-325	2626	28	(	(	PUNCT
ftr-325	2626	29	d.c	d.c	PROPN
ftr-325	2626	30	.	.	PROPN
ftr-325	2626	31	cir	cir	PROPN
ftr-325	2626	32	.	.	PROPN
ftr-325	2626	33	2010	2010	NUM
ftr-325	2626	34	)	)	PUNCT
ftr-325	2626	35	,	,	PUNCT
ftr-325	2626	36	and	and	CCONJ
ftr-325	2626	37	rjt	rjt	VERB
ftr-325	2626	38	invs	invs	NOUN
ftr-325	2626	39	.	.	PUNCT
ftr-325	2627	1	x	x	PROPN
ftr-325	2628	1	v.	v.	PROPN
ftr-325	2628	2	commissioner	commissioner	NOUN
ftr-325	2628	3	,	,	PUNCT
ftr-325	2628	4	491	491	NUM
ftr-325	2628	5	f.3d	f.3d	NUM
ftr-325	2628	6	732	732	NUM
ftr-325	2628	7	(	(	PUNCT
ftr-325	2628	8	8th	8th	ADJ
ftr-325	2628	9	cir	cir	NOUN
ftr-325	2628	10	.	.	PROPN
ftr-325	2628	11	2007	2007	NUM
ftr-325	2628	12	)	)	PUNCT
ftr-325	2628	13	,	,	PUNCT
ftr-325	2628	14	respectively	respectively	ADV
ftr-325	2628	15	,	,	PUNCT
ftr-325	2628	16	holding	hold	VERB
ftr-325	2628	17	that	that	SCONJ
ftr-325	2628	18	the	the	DET
ftr-325	2628	19	determination	determination	NOUN
ftr-325	2628	20	of	of	ADP
ftr-325	2628	21	whether	whether	SCONJ
ftr-325	2628	22	a	a	DET
ftr-325	2628	23	partnership	partnership	NOUN
ftr-325	2628	24	was	be	AUX
ftr-325	2628	25	a	a	DET
ftr-325	2628	26	sham	sham	NOUN
ftr-325	2628	27	that	that	PRON
ftr-325	2628	28	will	will	AUX
ftr-325	2628	29	be	be	AUX
ftr-325	2628	30	disregarded	disregard	VERB
ftr-325	2628	31	for	for	SCONJ
ftr-325	2628	32	federal	federal	ADJ
ftr-325	2628	33	tax	tax	NOUN
ftr-325	2628	34	purposes	purpose	NOUN
ftr-325	2628	35	is	be	AUX
ftr-325	2628	36	a	a	DET
ftr-325	2628	37	partnership	partnership	NOUN
ftr-325	2628	38	item	item	NOUN
ftr-325	2628	39	.	.	PUNCT
ftr-325	2629	1	the	the	DET
ftr-325	2629	2	ninth	ninth	ADJ
ftr-325	2629	3	circuit	circuit	NOUN
ftr-325	2629	4	also	also	ADV
ftr-325	2629	5	agreed	agree	VERB
ftr-325	2629	6	with	with	ADP
ftr-325	2629	7	the	the	DET
ftr-325	2629	8	tax	tax	NOUN
ftr-325	2629	9	court	court	NOUN
ftr-325	2629	10	that	that	PRON
ftr-325	2629	11	the	the	DET
ftr-325	2629	12	partner‘s	partner‘s	PROPN
ftr-325	2629	13	basis	basis	NOUN
ftr-325	2629	14	in	in	ADP
ftr-325	2629	15	distributed	distribute	VERB
ftr-325	2629	16	securities	security	NOUN
ftr-325	2629	17	from	from	ADP
ftr-325	2629	18	the	the	DET
ftr-325	2629	19	sham	sham	PROPN
ftr-325	2629	20	partnership	partnership	NOUN
ftr-325	2629	21	is	be	AUX
ftr-325	2629	22	an	an	DET
ftr-325	2629	23	affected	affected	ADJ
ftr-325	2629	24	item	item	NOUN
ftr-325	2629	25	subject	subject	ADJ
ftr-325	2629	26	to	to	ADP
ftr-325	2629	27	determination	determination	NOUN
ftr-325	2629	28	in	in	ADP
ftr-325	2629	29	the	the	DET
ftr-325	2629	30	partnership	partnership	NOUN
ftr-325	2629	31	proceeding	proceeding	NOUN
ftr-325	2629	32	,	,	PUNCT
ftr-325	2629	33	and	and	CCONJ
ftr-325	2629	34	not	not	PART
ftr-325	2629	35	subject	subject	VERB
ftr-325	2629	36	to	to	ADP
ftr-325	2629	37	re	re	NOUN
ftr-325	2629	38	-	-	NOUN
ftr-325	2629	39	determination	determination	NOUN
ftr-325	2629	40	in	in	ADP
ftr-325	2629	41	the	the	DET
ftr-325	2629	42	partner	partner	NOUN
ftr-325	2629	43	-	-	PUNCT
ftr-325	2629	44	level	level	NOUN
ftr-325	2629	45	deficiency	deficiency	NOUN
ftr-325	2629	46	proceeding	proceeding	NOUN
ftr-325	2629	47	.	.	PUNCT
ftr-325	2630	1	because	because	SCONJ
ftr-325	2630	2	the	the	DET
ftr-325	2630	3	amount	amount	NOUN
ftr-325	2630	4	of	of	ADP
ftr-325	2630	5	any	any	DET
ftr-325	2630	6	loss	loss	NOUN
ftr-325	2630	7	with	with	ADP
ftr-325	2630	8	respect	respect	NOUN
ftr-325	2630	9	to	to	ADP
ftr-325	2630	10	the	the	DET
ftr-325	2630	11	partner‘s	partner‘s	ADJ
ftr-325	2630	12	disposition	disposition	NOUN
ftr-325	2630	13	of	of	ADP
ftr-325	2630	14	2013	2013	NUM
ftr-325	2630	15	]	]	PUNCT
ftr-325	2630	16	recent	recent	ADJ
ftr-325	2630	17	developments	development	NOUN
ftr-325	2630	18	in	in	ADP
ftr-325	2630	19	federal	federal	ADJ
ftr-325	2630	20	income	income	NOUN
ftr-325	2630	21	taxation	taxation	NOUN
ftr-325	2630	22	633	633	NUM
ftr-325	2630	23	securities	security	NOUN
ftr-325	2630	24	distributed	distribute	VERB
ftr-325	2630	25	from	from	ADP
ftr-325	2630	26	the	the	DET
ftr-325	2630	27	partnership	partnership	NOUN
ftr-325	2630	28	required	require	VERB
ftr-325	2630	29	a	a	DET
ftr-325	2630	30	factual	factual	ADJ
ftr-325	2630	31	determination	determination	NOUN
ftr-325	2630	32	at	at	ADP
ftr-325	2630	33	the	the	DET
ftr-325	2630	34	partner	partner	NOUN
ftr-325	2630	35	level	level	NOUN
ftr-325	2630	36	,	,	PUNCT
ftr-325	2630	37	the	the	DET
ftr-325	2630	38	court	court	NOUN
ftr-325	2630	39	held	hold	VERB
ftr-325	2630	40	that	that	SCONJ
ftr-325	2630	41	the	the	DET
ftr-325	2630	42	tax	tax	NOUN
ftr-325	2630	43	court	court	NOUN
ftr-325	2630	44	had	have	VERB
ftr-325	2630	45	jurisdiction	jurisdiction	NOUN
ftr-325	2630	46	in	in	ADP
ftr-325	2630	47	the	the	DET
ftr-325	2630	48	partner	partner	NOUN
ftr-325	2630	49	deficiency	deficiency	NOUN
ftr-325	2630	50	proceeding	proceed	VERB
ftr-325	2630	51	to	to	PART
ftr-325	2630	52	proceed	proceed	VERB
ftr-325	2630	53	under	under	ADP
ftr-325	2630	54	normal	normal	ADJ
ftr-325	2630	55	deficiency	deficiency	NOUN
ftr-325	2630	56	procedures	procedure	NOUN
ftr-325	2630	57	.	.	PUNCT
ftr-325	2631	1	thus	thus	ADV
ftr-325	2631	2	,	,	PUNCT
ftr-325	2631	3	the	the	DET
ftr-325	2631	4	tax	tax	NOUN
ftr-325	2631	5	court	court	NOUN
ftr-325	2631	6	could	could	AUX
ftr-325	2631	7	determine	determine	VERB
ftr-325	2631	8	that	that	SCONJ
ftr-325	2631	9	the	the	DET
ftr-325	2631	10	taxpayer‘s	taxpayer‘	NOUN
ftr-325	2631	11	claimed	claim	VERB
ftr-325	2631	12	loss	loss	NOUN
ftr-325	2631	13	on	on	ADP
ftr-325	2631	14	the	the	DET
ftr-325	2631	15	sale	sale	NOUN
ftr-325	2631	16	of	of	ADP
ftr-325	2631	17	the	the	DET
ftr-325	2631	18	distributed	distribute	VERB
ftr-325	2631	19	securities	security	NOUN
ftr-325	2631	20	was	be	AUX
ftr-325	2631	21	disallowed	disallow	VERB
ftr-325	2631	22	,	,	PUNCT
ftr-325	2631	23	that	that	SCONJ
ftr-325	2631	24	the	the	DET
ftr-325	2631	25	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2631	26	basis	basis	NOUN
ftr-325	2631	27	in	in	ADP
ftr-325	2631	28	the	the	DET
ftr-325	2631	29	securities	security	NOUN
ftr-325	2631	30	was	be	AUX
ftr-325	2631	31	their	their	PRON
ftr-325	2631	32	direct	direct	ADJ
ftr-325	2631	33	cost	cost	NOUN
ftr-325	2631	34	rather	rather	ADV
ftr-325	2631	35	than	than	ADP
ftr-325	2631	36	an	an	DET
ftr-325	2631	37	exchange	exchange	NOUN
ftr-325	2631	38	basis	basis	NOUN
ftr-325	2631	39	from	from	ADP
ftr-325	2631	40	the	the	DET
ftr-325	2631	41	partnership	partnership	NOUN
ftr-325	2631	42	interest	interest	NOUN
ftr-325	2631	43	,	,	PUNCT
ftr-325	2631	44	and	and	CCONJ
ftr-325	2631	45	that	that	SCONJ
ftr-325	2631	46	the	the	DET
ftr-325	2631	47	taxpayer	taxpayer	NOUN
ftr-325	2631	48	was	be	AUX
ftr-325	2631	49	not	not	PART
ftr-325	2631	50	allowed	allow	VERB
ftr-325	2631	51	to	to	PART
ftr-325	2631	52	deduct	deduct	VERB
ftr-325	2631	53	transaction	transaction	NOUN
ftr-325	2631	54	costs	cost	NOUN
ftr-325	2631	55	attributable	attributable	ADJ
ftr-325	2631	56	to	to	ADP
ftr-325	2631	57	the	the	DET
ftr-325	2631	58	investment	investment	NOUN
ftr-325	2631	59	.	.	PUNCT
ftr-325	2632	1	d.	d.	PROPN
ftr-325	2632	2	disregarded	disregard	VERB
ftr-325	2632	3	tax	tax	NOUN
ftr-325	2632	4	-	-	PUNCT
ftr-325	2632	5	shelter	shelter	NOUN
ftr-325	2632	6	partnership	partnership	NOUN
ftr-325	2632	7	is	be	AUX
ftr-325	2632	8	still	still	ADV
ftr-325	2632	9	a	a	DET
ftr-325	2632	10	partnership	partnership	NOUN
ftr-325	2632	11	for	for	ADP
ftr-325	2632	12	purposes	purpose	NOUN
ftr-325	2632	13	of	of	ADP
ftr-325	2632	14	the	the	DET
ftr-325	2632	15	tefra	tefra	ADJ
ftr-325	2632	16	audit	audit	NOUN
ftr-325	2632	17	rules	rule	NOUN
ftr-325	2632	18	.	.	PUNCT
ftr-325	2633	1	tigers	tiger	NOUN
ftr-325	2633	2	eye	eye	NOUN
ftr-325	2633	3	trading	trading	NOUN
ftr-325	2633	4	llc	llc	PROPN
ftr-325	2633	5	v.	v.	PROPN
ftr-325	2633	6	commissioner	commissioner	PROPN
ftr-325	2633	7	,	,	PUNCT
ftr-325	2633	8	138	138	NUM
ftr-325	2633	9	t.c	t.c	PROPN
ftr-325	2633	10	.	.	PROPN
ftr-325	2633	11	67	67	NUM
ftr-325	2633	12	(	(	PUNCT
ftr-325	2633	13	2/13/12	2/13/12	NUM
ftr-325	2633	14	)	)	PUNCT
ftr-325	2633	15	(	(	PUNCT
ftr-325	2633	16	reviewed	review	VERB
ftr-325	2633	17	,	,	PUNCT
ftr-325	2633	18	court	court	NOUN
ftr-325	2633	19	opinion	opinion	NOUN
ftr-325	2633	20	joined	join	VERB
ftr-325	2633	21	by	by	ADP
ftr-325	2633	22	fiver	fiver	ADJ
ftr-325	2633	23	judges	judge	NOUN
ftr-325	2633	24	,	,	PUNCT
ftr-325	2633	25	three	three	NUM
ftr-325	2633	26	judges	judge	NOUN
ftr-325	2633	27	concurred	concur	VERB
ftr-325	2633	28	and	and	CCONJ
ftr-325	2633	29	four	four	NUM
ftr-325	2633	30	dissented	dissent	VERB
ftr-325	2633	31	)	)	PUNCT
ftr-325	2633	32	.	.	PUNCT
ftr-325	2634	1	in	in	ADP
ftr-325	2634	2	this	this	DET
ftr-325	2634	3	son	son	NOUN
ftr-325	2634	4	-	-	PUNCT
ftr-325	2634	5	of	of	ADP
ftr-325	2634	6	-	-	PUNCT
ftr-325	2634	7	boss	boss	NOUN
ftr-325	2634	8	tax	tax	NOUN
ftr-325	2634	9	shelter	shelter	NOUN
ftr-325	2634	10	matter	matter	NOUN
ftr-325	2634	11	,	,	PUNCT
ftr-325	2634	12	the	the	DET
ftr-325	2634	13	parties	party	NOUN
ftr-325	2634	14	stipulated	stipulate	VERB
ftr-325	2634	15	that	that	SCONJ
ftr-325	2634	16	the	the	DET
ftr-325	2634	17	tax	tax	NOUN
ftr-325	2634	18	shelter	shelter	NOUN
ftr-325	2634	19	partnership	partnership	NOUN
ftr-325	2634	20	should	should	AUX
ftr-325	2634	21	be	be	AUX
ftr-325	2634	22	disregarded	disregard	VERB
ftr-325	2634	23	,	,	PUNCT
ftr-325	2634	24	the	the	DET
ftr-325	2634	25	basis	basis	NOUN
ftr-325	2634	26	of	of	ADP
ftr-325	2634	27	distributed	distribute	VERB
ftr-325	2634	28	property	property	NOUN
ftr-325	2634	29	should	should	AUX
ftr-325	2634	30	be	be	AUX
ftr-325	2634	31	reduced	reduce	VERB
ftr-325	2634	32	to	to	ADP
ftr-325	2634	33	zero	zero	NUM
ftr-325	2634	34	,	,	PUNCT
ftr-325	2634	35	and	and	CCONJ
ftr-325	2634	36	upheld	uphold	VERB
ftr-325	2634	37	accuracy	accuracy	NOUN
ftr-325	2634	38	related	relate	VERB
ftr-325	2634	39	penalties	penalty	NOUN
ftr-325	2634	40	.	.	PUNCT
ftr-325	2635	1	the	the	DET
ftr-325	2635	2	partnership	partnership	NOUN
ftr-325	2635	3	filed	file	VERB
ftr-325	2635	4	a	a	DET
ftr-325	2635	5	motion	motion	NOUN
ftr-325	2635	6	to	to	PART
ftr-325	2635	7	revise	revise	VERB
ftr-325	2635	8	the	the	DET
ftr-325	2635	9	stipulated	stipulate	VERB
ftr-325	2635	10	decision	decision	NOUN
ftr-325	2635	11	after	after	ADP
ftr-325	2635	12	the	the	DET
ftr-325	2635	13	d.c	d.c	PROPN
ftr-325	2635	14	.	.	PUNCT
ftr-325	2636	1	circuit‘s	circuit‘s	NOUN
ftr-325	2636	2	decision	decision	NOUN
ftr-325	2636	3	in	in	ADP
ftr-325	2636	4	petaluma	petaluma	PROPN
ftr-325	2636	5	fx	fx	PROPN
ftr-325	2636	6	partners	partner	NOUN
ftr-325	2636	7	,	,	PUNCT
ftr-325	2636	8	llc	llc	PROPN
ftr-325	2636	9	v.	v.	PROPN
ftr-325	2636	10	commissioner	commissioner	PROPN
ftr-325	2636	11	,	,	PUNCT
ftr-325	2636	12	591	591	NUM
ftr-325	2636	13	f.3d	f.3d	NUM
ftr-325	2636	14	649	649	NUM
ftr-325	2636	15	(	(	PUNCT
ftr-325	2636	16	d.c	d.c	PROPN
ftr-325	2636	17	.	.	PROPN
ftr-325	2636	18	cir	cir	PROPN
ftr-325	2636	19	.	.	PROPN
ftr-325	2636	20	2010	2010	NUM
ftr-325	2636	21	)	)	PUNCT
ftr-325	2636	22	,	,	PUNCT
ftr-325	2636	23	which	which	PRON
ftr-325	2636	24	held	hold	VERB
ftr-325	2636	25	that	that	SCONJ
ftr-325	2636	26	a	a	DET
ftr-325	2636	27	partner‘s	partner‘s	PROPN
ftr-325	2636	28	outside	outside	ADJ
ftr-325	2636	29	basis	basis	NOUN
ftr-325	2636	30	is	be	AUX
ftr-325	2636	31	not	not	PART
ftr-325	2636	32	a	a	DET
ftr-325	2636	33	partnership	partnership	NOUN
ftr-325	2636	34	item	item	NOUN
ftr-325	2636	35	subject	subject	ADJ
ftr-325	2636	36	to	to	ADP
ftr-325	2636	37	the	the	DET
ftr-325	2636	38	court‘s	court‘s	NOUN
ftr-325	2636	39	jurisdiction	jurisdiction	NOUN
ftr-325	2636	40	in	in	ADP
ftr-325	2636	41	a	a	DET
ftr-325	2636	42	partnership	partnership	NOUN
ftr-325	2636	43	-	-	PUNCT
ftr-325	2636	44	level	level	NOUN
ftr-325	2636	45	proceeding	proceeding	NOUN
ftr-325	2636	46	and	and	CCONJ
ftr-325	2636	47	thus	thus	ADV
ftr-325	2636	48	not	not	PART
ftr-325	2636	49	subject	subject	VERB
ftr-325	2636	50	to	to	ADP
ftr-325	2636	51	a	a	DET
ftr-325	2636	52	penalty	penalty	NOUN
ftr-325	2636	53	determination	determination	NOUN
ftr-325	2636	54	in	in	ADP
ftr-325	2636	55	the	the	DET
ftr-325	2636	56	partnership	partnership	NOUN
ftr-325	2636	57	proceeding	proceeding	NOUN
ftr-325	2636	58	.	.	PUNCT
ftr-325	2637	1	in	in	ADP
ftr-325	2637	2	an	an	DET
ftr-325	2637	3	opinion	opinion	NOUN
ftr-325	2637	4	joined	join	VERB
ftr-325	2637	5	by	by	ADP
ftr-325	2637	6	only	only	ADJ
ftr-325	2637	7	judges	judge	NOUN
ftr-325	2637	8	colvin	colvin	PROPN
ftr-325	2637	9	,	,	PUNCT
ftr-325	2637	10	halpern	halpern	PROPN
ftr-325	2637	11	(	(	PUNCT
ftr-325	2637	12	who	who	PRON
ftr-325	2637	13	also	also	ADV
ftr-325	2637	14	wrote	write	VERB
ftr-325	2637	15	a	a	DET
ftr-325	2637	16	separate	separate	ADJ
ftr-325	2637	17	concurring	concurring	NOUN
ftr-325	2637	18	opinion	opinion	NOUN
ftr-325	2637	19	)	)	PUNCT
ftr-325	2637	20	,	,	PUNCT
ftr-325	2637	21	cohen	cohen	PROPN
ftr-325	2637	22	,	,	PUNCT
ftr-325	2637	23	and	and	CCONJ
ftr-325	2637	24	goeke	goeke	ADJ
ftr-325	2637	25	,	,	PUNCT
ftr-325	2637	26	the	the	DET
ftr-325	2637	27	tax	tax	NOUN
ftr-325	2637	28	court	court	NOUN
ftr-325	2637	29	(	(	PUNCT
ftr-325	2637	30	judge	judge	NOUN
ftr-325	2637	31	beghe	beghe	NOUN
ftr-325	2637	32	)	)	PUNCT
ftr-325	2637	33	held	hold	VERB
ftr-325	2637	34	that	that	SCONJ
ftr-325	2637	35	it	it	PRON
ftr-325	2637	36	has	have	VERB
ftr-325	2637	37	jurisdiction	jurisdiction	NOUN
ftr-325	2637	38	in	in	ADP
ftr-325	2637	39	a	a	DET
ftr-325	2637	40	partnership	partnership	NOUN
ftr-325	2637	41	-	-	PUNCT
ftr-325	2637	42	level	level	NOUN
ftr-325	2637	43	proceeding	proceeding	NOUN
ftr-325	2637	44	against	against	ADP
ftr-325	2637	45	an	an	DET
ftr-325	2637	46	entity	entity	NOUN
ftr-325	2637	47	that	that	PRON
ftr-325	2637	48	filed	file	VERB
ftr-325	2637	49	a	a	DET
ftr-325	2637	50	partnership	partnership	NOUN
ftr-325	2637	51	return	return	NOUN
ftr-325	2637	52	to	to	PART
ftr-325	2637	53	determine	determine	VERB
ftr-325	2637	54	whether	whether	SCONJ
ftr-325	2637	55	the	the	DET
ftr-325	2637	56	entity	entity	NOUN
ftr-325	2637	57	should	should	AUX
ftr-325	2637	58	be	be	AUX
ftr-325	2637	59	disregarded	disregard	VERB
ftr-325	2637	60	as	as	ADP
ftr-325	2637	61	a	a	DET
ftr-325	2637	62	partnership	partnership	NOUN
ftr-325	2637	63	and	and	CCONJ
ftr-325	2637	64	to	to	PART
ftr-325	2637	65	determine	determine	VERB
ftr-325	2637	66	all	all	DET
ftr-325	2637	67	items	item	NOUN
ftr-325	2637	68	of	of	ADP
ftr-325	2637	69	the	the	DET
ftr-325	2637	70	entity	entity	NOUN
ftr-325	2637	71	that	that	PRON
ftr-325	2637	72	would	would	AUX
ftr-325	2637	73	be	be	AUX
ftr-325	2637	74	partnership	partnership	NOUN
ftr-325	2637	75	items	item	NOUN
ftr-325	2637	76	if	if	SCONJ
ftr-325	2637	77	the	the	DET
ftr-325	2637	78	entity	entity	NOUN
ftr-325	2637	79	had	have	AUX
ftr-325	2637	80	been	be	AUX
ftr-325	2637	81	a	a	DET
ftr-325	2637	82	partnership	partnership	NOUN
ftr-325	2637	83	,	,	PUNCT
ftr-325	2637	84	citing	cite	VERB
ftr-325	2637	85	§	§	PROPN
ftr-325	2637	86	§	§	PROPN
ftr-325	2637	87	6233	6233	NUM
ftr-325	2637	88	and	and	CCONJ
ftr-325	2637	89	6226(f	6226(f	NUM
ftr-325	2637	90	)	)	PUNCT
ftr-325	2637	91	and	and	CCONJ
ftr-325	2637	92	temp	temp	NOUN
ftr-325	2637	93	.	.	PUNCT
ftr-325	2638	1	reg	reg	NOUN
ftr-325	2638	2	.	.	PUNCT
ftr-325	2639	1	§	§	PROPN
ftr-325	2639	2	301.6226(f)-1	301.6226(f)-1	NUM
ftr-325	2639	3	t.	t.	NOUN
ftr-325	2639	4	under	under	ADP
ftr-325	2639	5	§	§	PROPN
ftr-325	2639	6	6233	6233	NUM
ftr-325	2639	7	,	,	PUNCT
ftr-325	2639	8	if	if	SCONJ
ftr-325	2639	9	a	a	DET
ftr-325	2639	10	partnership	partnership	NOUN
ftr-325	2639	11	return	return	NOUN
ftr-325	2639	12	is	be	AUX
ftr-325	2639	13	filed	file	VERB
ftr-325	2639	14	for	for	ADP
ftr-325	2639	15	a	a	DET
ftr-325	2639	16	taxable	taxable	ADJ
ftr-325	2639	17	year	year	NOUN
ftr-325	2639	18	but	but	CCONJ
ftr-325	2639	19	it	it	PRON
ftr-325	2639	20	is	be	AUX
ftr-325	2639	21	determined	determine	VERB
ftr-325	2639	22	that	that	SCONJ
ftr-325	2639	23	no	no	DET
ftr-325	2639	24	partnership	partnership	NOUN
ftr-325	2639	25	exists	exist	VERB
ftr-325	2639	26	,	,	PUNCT
ftr-325	2639	27	the	the	DET
ftr-325	2639	28	tefra	tefra	NOUN
ftr-325	2639	29	procedures	procedure	NOUN
ftr-325	2639	30	apply	apply	VERB
ftr-325	2639	31	to	to	ADP
ftr-325	2639	32	the	the	DET
ftr-325	2639	33	partnership	partnership	NOUN
ftr-325	2639	34	,	,	PUNCT
ftr-325	2639	35	partnership	partnership	NOUN
ftr-325	2639	36	items	item	NOUN
ftr-325	2639	37	,	,	PUNCT
ftr-325	2639	38	and	and	CCONJ
ftr-325	2639	39	to	to	ADP
ftr-325	2639	40	persons	person	NOUN
ftr-325	2639	41	holding	hold	VERB
ftr-325	2639	42	an	an	DET
ftr-325	2639	43	interest	interest	NOUN
ftr-325	2639	44	in	in	ADP
ftr-325	2639	45	the	the	DET
ftr-325	2639	46	entity	entity	NOUN
ftr-325	2639	47	.	.	PUNCT
ftr-325	2640	1	the	the	DET
ftr-325	2640	2	court	court	NOUN
ftr-325	2640	3	specifically	specifically	ADV
ftr-325	2640	4	noted	note	VERB
ftr-325	2640	5	that	that	SCONJ
ftr-325	2640	6	a	a	DET
ftr-325	2640	7	holding	holding	NOUN
ftr-325	2640	8	that	that	PRON
ftr-325	2640	9	an	an	DET
ftr-325	2640	10	entity	entity	NOUN
ftr-325	2640	11	does	do	AUX
ftr-325	2640	12	not	not	PART
ftr-325	2640	13	exist	exist	VERB
ftr-325	2640	14	under	under	ADP
ftr-325	2640	15	temp	temp	NOUN
ftr-325	2640	16	.	.	PUNCT
ftr-325	2641	1	reg	reg	NOUN
ftr-325	2641	2	.	.	PUNCT
ftr-325	2642	1	§	§	PROPN
ftr-325	2642	2	301.6233	301.6233	NUM
ftr-325	2642	3	-	-	NUM
ftr-325	2642	4	1t(a	1t(a	NUM
ftr-325	2642	5	)	)	PUNCT
ftr-325	2642	6	―will	―will	PRON
ftr-325	2642	7	serve	serve	VERB
ftr-325	2642	8	as	as	ADP
ftr-325	2642	9	a	a	DET
ftr-325	2642	10	basis	basis	NOUN
ftr-325	2642	11	for	for	ADP
ftr-325	2642	12	a	a	DET
ftr-325	2642	13	computational	computational	ADJ
ftr-325	2642	14	adjustment	adjustment	NOUN
ftr-325	2642	15	reflecting	reflect	VERB
ftr-325	2642	16	the	the	DET
ftr-325	2642	17	disallowance	disallowance	NOUN
ftr-325	2642	18	of	of	ADP
ftr-325	2642	19	any	any	DET
ftr-325	2642	20	loss	loss	NOUN
ftr-325	2642	21	or	or	CCONJ
ftr-325	2642	22	credit	credit	NOUN
ftr-325	2642	23	claimed	claim	VERB
ftr-325	2642	24	by	by	ADP
ftr-325	2642	25	a	a	DET
ftr-325	2642	26	purported	purport	VERB
ftr-325	2642	27	partner	partner	NOUN
ftr-325	2642	28	with	with	ADP
ftr-325	2642	29	respect	respect	NOUN
ftr-325	2642	30	to	to	ADP
ftr-325	2642	31	that	that	DET
ftr-325	2642	32	entity.‖	entity.‖	NOUN
ftr-325	2642	33	the	the	DET
ftr-325	2642	34	court	court	NOUN
ftr-325	2642	35	indicated	indicate	VERB
ftr-325	2642	36	that	that	SCONJ
ftr-325	2642	37	petaluma	petaluma	PROPN
ftr-325	2642	38	fx	fx	PROPN
ftr-325	2642	39	partners	partner	NOUN
ftr-325	2642	40	was	be	AUX
ftr-325	2642	41	decided	decide	VERB
ftr-325	2642	42	on	on	ADP
ftr-325	2642	43	the	the	DET
ftr-325	2642	44	basis	basis	NOUN
ftr-325	2642	45	of	of	ADP
ftr-325	2642	46	a	a	DET
ftr-325	2642	47	government	government	NOUN
ftr-325	2642	48	concession	concession	NOUN
ftr-325	2642	49	that	that	SCONJ
ftr-325	2642	50	outside	outside	ADJ
ftr-325	2642	51	basis	basis	NOUN
ftr-325	2642	52	was	be	AUX
ftr-325	2642	53	not	not	PART
ftr-325	2642	54	a	a	DET
ftr-325	2642	55	partnership	partnership	NOUN
ftr-325	2642	56	item	item	NOUN
ftr-325	2642	57	.	.	PUNCT
ftr-325	2643	1	the	the	DET
ftr-325	2643	2	court	court	NOUN
ftr-325	2643	3	held	hold	VERB
ftr-325	2643	4	that	that	SCONJ
ftr-325	2643	5	under	under	ADP
ftr-325	2643	6	mayo	mayo	NOUN
ftr-325	2643	7	foundation	foundation	PROPN
ftr-325	2643	8	for	for	ADP
ftr-325	2643	9	med	med	PROPN
ftr-325	2643	10	.	.	PUNCT
ftr-325	2643	11	educ	educ	PROPN
ftr-325	2643	12	.	.	PUNCT
ftr-325	2643	13	&	&	CCONJ
ftr-325	2643	14	research	research	PROPN
ftr-325	2643	15	v.	v.	PROPN
ftr-325	2643	16	united	united	PROPN
ftr-325	2643	17	states	states	PROPN
ftr-325	2643	18	,	,	PUNCT
ftr-325	2643	19	131	131	NUM
ftr-325	2643	20	s.	s.	PROPN
ftr-325	2643	21	ct	ct	PROPN
ftr-325	2643	22	.	.	PROPN
ftr-325	2643	23	704	704	NUM
ftr-325	2643	24	(	(	PUNCT
ftr-325	2643	25	2011	2011	NUM
ftr-325	2643	26	)	)	PUNCT
ftr-325	2643	27	,	,	PUNCT
ftr-325	2643	28	decided	decide	VERB
ftr-325	2643	29	after	after	ADP
ftr-325	2643	30	petaluma	petaluma	PROPN
ftr-325	2643	31	fx	fx	PROPN
ftr-325	2643	32	partners	partner	NOUN
ftr-325	2643	33	,	,	PUNCT
ftr-325	2643	34	it	it	PRON
ftr-325	2643	35	was	be	AUX
ftr-325	2643	36	required	require	VERB
ftr-325	2643	37	to	to	PART
ftr-325	2643	38	defer	defer	VERB
ftr-325	2643	39	to	to	ADP
ftr-325	2643	40	the	the	DET
ftr-325	2643	41	regulations	regulation	NOUN
ftr-325	2643	42	.	.	PUNCT
ftr-325	2644	1	the	the	DET
ftr-325	2644	2	court	court	NOUN
ftr-325	2644	3	then	then	ADV
ftr-325	2644	4	interpreted	interpret	VERB
ftr-325	2644	5	the	the	DET
ftr-325	2644	6	basis	basis	NOUN
ftr-325	2644	7	rules	rule	NOUN
ftr-325	2644	8	of	of	ADP
ftr-325	2644	9	subchapter	subchapter	NOUN
ftr-325	2644	10	k	k	PROPN
ftr-325	2644	11	and	and	CCONJ
ftr-325	2644	12	reg	reg	NOUN
ftr-325	2644	13	.	.	PUNCT
ftr-325	2645	1	§	§	PROPN
ftr-325	2645	2	301.6231(a)(3)-1(a	301.6231(a)(3)-1(a	NUM
ftr-325	2645	3	)	)	PUNCT
ftr-325	2645	4	to	to	PART
ftr-325	2645	5	require	require	VERB
ftr-325	2645	6	that	that	SCONJ
ftr-325	2645	7	determination	determination	NOUN
ftr-325	2645	8	of	of	ADP
ftr-325	2645	9	outside	outside	ADJ
ftr-325	2645	10	basis	basis	NOUN
ftr-325	2645	11	is	be	AUX
ftr-325	2645	12	a	a	DET
ftr-325	2645	13	partnership	partnership	NOUN
ftr-325	2645	14	item	item	NOUN
ftr-325	2645	15	:	:	PUNCT
ftr-325	2645	16	determination	determination	NOUN
ftr-325	2645	17	of	of	ADP
ftr-325	2645	18	the	the	DET
ftr-325	2645	19	partners	partner	NOUN
ftr-325	2645	20	‘	'	PUNCT
ftr-325	2645	21	outside	outside	ADJ
ftr-325	2645	22	bases	basis	NOUN
ftr-325	2645	23	in	in	ADP
ftr-325	2645	24	their	their	PRON
ftr-325	2645	25	interests	interest	NOUN
ftr-325	2645	26	in	in	ADP
ftr-325	2645	27	a	a	DET
ftr-325	2645	28	partnership	partnership	NOUN
ftr-325	2645	29	that	that	PRON
ftr-325	2645	30	is	be	AUX
ftr-325	2645	31	recognized	recognize	VERB
ftr-325	2645	32	for	for	ADP
ftr-325	2645	33	federal	federal	ADJ
ftr-325	2645	34	634	634	NUM
ftr-325	2645	35	florida	florida	PROPN
ftr-325	2645	36	tax	tax	NOUN
ftr-325	2645	37	review	review	NOUN
ftr-325	2646	1	[	[	X
ftr-325	2646	2	vol	vol	NOUN
ftr-325	2646	3	.	.	NOUN
ftr-325	2646	4	13:10	13:10	NUM
ftr-325	2646	5	income	income	NOUN
ftr-325	2646	6	tax	tax	NOUN
ftr-325	2646	7	purposes	purpose	NOUN
ftr-325	2646	8	requires	require	VERB
ftr-325	2646	9	complex	complex	ADJ
ftr-325	2646	10	determinations	determination	NOUN
ftr-325	2646	11	of	of	ADP
ftr-325	2646	12	not	not	PART
ftr-325	2646	13	only	only	ADV
ftr-325	2646	14	the	the	DET
ftr-325	2646	15	amounts	amount	NOUN
ftr-325	2646	16	of	of	ADP
ftr-325	2646	17	partnership	partnership	NOUN
ftr-325	2646	18	items	item	NOUN
ftr-325	2646	19	that	that	PRON
ftr-325	2646	20	are	be	AUX
ftr-325	2646	21	elements	element	NOUN
ftr-325	2646	22	of	of	ADP
ftr-325	2646	23	outside	outside	ADJ
ftr-325	2646	24	basis	basis	NOUN
ftr-325	2646	25	but	but	CCONJ
ftr-325	2646	26	also	also	ADV
ftr-325	2646	27	the	the	DET
ftr-325	2646	28	partners	partner	NOUN
ftr-325	2646	29	‘	‘	PART
ftr-325	2646	30	shares	share	NOUN
ftr-325	2646	31	of	of	ADP
ftr-325	2646	32	those	those	DET
ftr-325	2646	33	amounts	amount	NOUN
ftr-325	2646	34	,	,	PUNCT
ftr-325	2646	35	which	which	PRON
ftr-325	2646	36	are	be	AUX
ftr-325	2646	37	also	also	ADV
ftr-325	2646	38	partnership	partnership	NOUN
ftr-325	2646	39	items	item	NOUN
ftr-325	2646	40	.	.	PUNCT
ftr-325	2647	1	those	those	DET
ftr-325	2647	2	complex	complex	ADJ
ftr-325	2647	3	determinations	determination	NOUN
ftr-325	2647	4	must	must	AUX
ftr-325	2647	5	be	be	AUX
ftr-325	2647	6	made	make	VERB
ftr-325	2647	7	in	in	ADP
ftr-325	2647	8	the	the	DET
ftr-325	2647	9	partnership	partnership	NOUN
ftr-325	2647	10	proceeding	proceeding	NOUN
ftr-325	2647	11	,	,	PUNCT
ftr-325	2647	12	and	and	CCONJ
ftr-325	2647	13	most	most	ADV
ftr-325	2647	14	often	often	ADV
ftr-325	2647	15	there	there	PRON
ftr-325	2647	16	are	be	VERB
ftr-325	2647	17	no	no	DET
ftr-325	2647	18	other	other	ADJ
ftr-325	2647	19	factors	factor	NOUN
ftr-325	2647	20	to	to	PART
ftr-325	2647	21	be	be	AUX
ftr-325	2647	22	determined	determine	VERB
ftr-325	2647	23	at	at	ADP
ftr-325	2647	24	the	the	DET
ftr-325	2647	25	partner	partner	NOUN
ftr-325	2647	26	level	level	NOUN
ftr-325	2647	27	.	.	PUNCT
ftr-325	2648	1			X
ftr-325	2649	1	with	with	ADP
ftr-325	2649	2	respect	respect	NOUN
ftr-325	2649	3	to	to	ADP
ftr-325	2649	4	its	its	PRON
ftr-325	2649	5	jurisdiction	jurisdiction	NOUN
ftr-325	2649	6	to	to	PART
ftr-325	2649	7	assess	assess	VERB
ftr-325	2649	8	penalties	penalty	NOUN
ftr-325	2649	9	,	,	PUNCT
ftr-325	2649	10	unlike	unlike	ADP
ftr-325	2649	11	the	the	DET
ftr-325	2649	12	d.c	d.c	PROPN
ftr-325	2649	13	.	.	PROPN
ftr-325	2649	14	circuit	circuit	PROPN
ftr-325	2649	15	in	in	ADP
ftr-325	2649	16	petaluma	petaluma	PROPN
ftr-325	2649	17	fx	fx	PROPN
ftr-325	2649	18	partners	partner	NOUN
ftr-325	2649	19	,	,	PUNCT
ftr-325	2649	20	the	the	DET
ftr-325	2649	21	court	court	NOUN
ftr-325	2649	22	indicated	indicate	VERB
ftr-325	2649	23	that	that	SCONJ
ftr-325	2649	24	,	,	PUNCT
ftr-325	2649	25	based	base	VERB
ftr-325	2649	26	on	on	ADP
ftr-325	2649	27	its	its	PRON
ftr-325	2649	28	holding	holding	NOUN
ftr-325	2649	29	that	that	SCONJ
ftr-325	2649	30	the	the	DET
ftr-325	2649	31	partners	partner	NOUN
ftr-325	2649	32	‘	'	PUNCT
ftr-325	2649	33	outside	outside	ADJ
ftr-325	2649	34	bases	basis	NOUN
ftr-325	2649	35	were	be	AUX
ftr-325	2649	36	subject	subject	ADJ
ftr-325	2649	37	to	to	ADP
ftr-325	2649	38	determination	determination	NOUN
ftr-325	2649	39	in	in	ADP
ftr-325	2649	40	the	the	DET
ftr-325	2649	41	partnership	partnership	NOUN
ftr-325	2649	42	-	-	PUNCT
ftr-325	2649	43	level	level	NOUN
ftr-325	2649	44	proceeding	proceeding	NOUN
ftr-325	2649	45	,	,	PUNCT
ftr-325	2649	46	the	the	DET
ftr-325	2649	47	court	court	NOUN
ftr-325	2649	48	had	have	VERB
ftr-325	2649	49	jurisdiction	jurisdiction	NOUN
ftr-325	2649	50	to	to	PART
ftr-325	2649	51	impose	impose	VERB
ftr-325	2649	52	the	the	DET
ftr-325	2649	53	40	40	NUM
ftr-325	2649	54	-	-	PUNCT
ftr-325	2649	55	percent	percent	NOUN
ftr-325	2649	56	basis	basis	NOUN
ftr-325	2649	57	misstatement	misstatement	NOUN
ftr-325	2649	58	penalty	penalty	NOUN
ftr-325	2649	59	at	at	ADP
ftr-325	2649	60	the	the	DET
ftr-325	2649	61	partnership	partnership	NOUN
ftr-325	2649	62	level	level	NOUN
ftr-325	2649	63	.	.	PUNCT
ftr-325	2650	1			PROPN
ftr-325	2650	2	judge	judge	PROPN
ftr-325	2650	3	wherry	wherry	PROPN
ftr-325	2650	4	wrote	write	VERB
ftr-325	2650	5	a	a	DET
ftr-325	2650	6	concurring	concurring	NOUN
ftr-325	2650	7	opinion	opinion	NOUN
ftr-325	2650	8	.	.	PUNCT
ftr-325	2651	1	judges	judge	NOUN
ftr-325	2651	2	gale	gale	VERB
ftr-325	2651	3	and	and	CCONJ
ftr-325	2651	4	paris	paris	PROPN
ftr-325	2651	5	concurred	concur	VERB
ftr-325	2651	6	in	in	ADP
ftr-325	2651	7	the	the	DET
ftr-325	2651	8	result	result	NOUN
ftr-325	2651	9	only	only	ADV
ftr-325	2651	10	,	,	PUNCT
ftr-325	2651	11	without	without	ADP
ftr-325	2651	12	opinions	opinion	NOUN
ftr-325	2651	13	.	.	PUNCT
ftr-325	2652	1	judge	judge	PROPN
ftr-325	2652	2	marvel	marvel	PROPN
ftr-325	2652	3	wrote	write	VERB
ftr-325	2652	4	a	a	DET
ftr-325	2652	5	dissent	dissent	NOUN
ftr-325	2652	6	,	,	PUNCT
ftr-325	2652	7	which	which	PRON
ftr-325	2652	8	was	be	AUX
ftr-325	2652	9	joined	join	VERB
ftr-325	2652	10	in	in	ADP
ftr-325	2652	11	part	part	NOUN
ftr-325	2652	12	by	by	ADP
ftr-325	2652	13	judges	judge	NOUN
ftr-325	2652	14	thornton	thornton	PROPN
ftr-325	2652	15	and	and	CCONJ
ftr-325	2652	16	kroupa	kroupa	PROPN
ftr-325	2652	17	.	.	PUNCT
ftr-325	2653	1	judge	judge	PROPN
ftr-325	2653	2	foley	foley	PROPN
ftr-325	2653	3	dissented	dissent	VERB
ftr-325	2653	4	without	without	ADP
ftr-325	2653	5	opinion	opinion	NOUN
ftr-325	2653	6	,	,	PUNCT
ftr-325	2653	7	and	and	CCONJ
ftr-325	2653	8	judges	judges	PROPN
ftr-325	2653	9	vasquez	vasquez	PROPN
ftr-325	2653	10	,	,	PUNCT
ftr-325	2653	11	gustafson	gustafson	PROPN
ftr-325	2653	12	,	,	PUNCT
ftr-325	2653	13	and	and	CCONJ
ftr-325	2653	14	morrison	morrison	PROPN
ftr-325	2653	15	did	do	AUX
ftr-325	2653	16	not	not	PART
ftr-325	2653	17	participate	participate	VERB
ftr-325	2653	18	.	.	PUNCT
ftr-325	2653	19			PRON
ftr-325	2654	1	since	since	SCONJ
ftr-325	2654	2	this	this	DET
ftr-325	2654	3	case	case	NOUN
ftr-325	2654	4	is	be	AUX
ftr-325	2654	5	appealable	appealable	ADJ
ftr-325	2654	6	to	to	ADP
ftr-325	2654	7	the	the	DET
ftr-325	2654	8	d.c	d.c	PROPN
ftr-325	2654	9	.	.	PROPN
ftr-325	2654	10	circuit	circuit	PROPN
ftr-325	2654	11	,	,	PUNCT
ftr-325	2654	12	the	the	DET
ftr-325	2654	13	tax	tax	NOUN
ftr-325	2654	14	court‘s	court‘s	PROPN
ftr-325	2654	15	lengthy	lengthy	ADJ
ftr-325	2654	16	opinion	opinion	NOUN
ftr-325	2654	17	is	be	AUX
ftr-325	2654	18	not	not	PART
ftr-325	2654	19	likely	likely	ADJ
ftr-325	2654	20	to	to	PART
ftr-325	2654	21	be	be	AUX
ftr-325	2654	22	the	the	DET
ftr-325	2654	23	last	last	ADJ
ftr-325	2654	24	word	word	NOUN
ftr-325	2654	25	.	.	PUNCT
ftr-325	2655	1	e.	e.	PROPN
ftr-325	2655	2	partnership	partnership	PROPN
ftr-325	2655	3	items	item	NOUN
ftr-325	2655	4	are	be	AUX
ftr-325	2655	5	in	in	ADP
ftr-325	2655	6	the	the	DET
ftr-325	2655	7	eye	eye	NOUN
ftr-325	2655	8	of	of	ADP
ftr-325	2655	9	the	the	DET
ftr-325	2655	10	beholder	beholder	NOUN
ftr-325	2655	11	.	.	PUNCT
ftr-325	2656	1	petaluma	petaluma	PROPN
ftr-325	2656	2	fx	fx	PROPN
ftr-325	2656	3	partners	partner	NOUN
ftr-325	2656	4	,	,	PUNCT
ftr-325	2656	5	llc	llc	PROPN
ftr-325	2656	6	v.	v.	PROPN
ftr-325	2656	7	commissioner	commissioner	PROPN
ftr-325	2656	8	,	,	PUNCT
ftr-325	2656	9	t.c	t.c	PROPN
ftr-325	2656	10	.	.	PROPN
ftr-325	2656	11	memo	memo	NOUN
ftr-325	2656	12	.	.	PUNCT
ftr-325	2657	1	2012142	2012142	NUM
ftr-325	2657	2	(	(	PUNCT
ftr-325	2657	3	5/17/12	5/17/12	NUM
ftr-325	2657	4	)	)	PUNCT
ftr-325	2657	5	.	.	PUNCT
ftr-325	2658	1	on	on	ADP
ftr-325	2658	2	its	its	PRON
ftr-325	2658	3	own	own	ADJ
ftr-325	2658	4	motion	motion	NOUN
ftr-325	2658	5	,	,	PUNCT
ftr-325	2658	6	the	the	DET
ftr-325	2658	7	d.c	d.c	PROPN
ftr-325	2658	8	.	.	PROPN
ftr-325	2658	9	circuit	circuit	PROPN
ftr-325	2658	10	again	again	ADV
ftr-325	2658	11	remanded	remand	VERB
ftr-325	2658	12	this	this	DET
ftr-325	2658	13	case	case	NOUN
ftr-325	2658	14	back	back	ADV
ftr-325	2658	15	to	to	ADP
ftr-325	2658	16	the	the	DET
ftr-325	2658	17	tax	tax	NOUN
ftr-325	2658	18	court	court	NOUN
ftr-325	2658	19	to	to	PART
ftr-325	2658	20	reassess	reassess	VERB
ftr-325	2658	21	the	the	DET
ftr-325	2658	22	tax	tax	NOUN
ftr-325	2658	23	court‘s	court‘s	NOUN
ftr-325	2658	24	holding	hold	VERB
ftr-325	2658	25	in	in	ADP
ftr-325	2658	26	petaluma	petaluma	PROPN
ftr-325	2658	27	iii	iii	PROPN
ftr-325	2658	28	(	(	PUNCT
ftr-325	2658	29	135	135	NUM
ftr-325	2658	30	t.c	t.c	PROPN
ftr-325	2658	31	.	.	PROPN
ftr-325	2658	32	581	581	NUM
ftr-325	2658	33	)	)	PUNCT
ftr-325	2658	34	that	that	SCONJ
ftr-325	2658	35	it	it	PRON
ftr-325	2658	36	lacked	lack	VERB
ftr-325	2658	37	jurisdiction	jurisdiction	NOUN
ftr-325	2658	38	to	to	PART
ftr-325	2658	39	determine	determine	VERB
ftr-325	2658	40	the	the	DET
ftr-325	2658	41	partner‘s	partner‘s	PROPN
ftr-325	2658	42	outside	outside	ADJ
ftr-325	2658	43	basis	basis	NOUN
ftr-325	2658	44	in	in	ADP
ftr-325	2658	45	the	the	DET
ftr-325	2658	46	partnership	partnership	NOUN
ftr-325	2658	47	proceeding	proceeding	NOUN
ftr-325	2658	48	because	because	SCONJ
ftr-325	2658	49	it	it	PRON
ftr-325	2658	50	is	be	AUX
ftr-325	2658	51	an	an	DET
ftr-325	2658	52	affected	affected	ADJ
ftr-325	2658	53	item	item	NOUN
ftr-325	2658	54	in	in	ADP
ftr-325	2658	55	light	light	NOUN
ftr-325	2658	56	of	of	ADP
ftr-325	2658	57	the	the	DET
ftr-325	2658	58	court‘s	court‘s	PROPN
ftr-325	2658	59	majority	majority	NOUN
ftr-325	2658	60	decision	decision	NOUN
ftr-325	2658	61	in	in	ADP
ftr-325	2658	62	tigers	tiger	NOUN
ftr-325	2658	63	eye	eye	NOUN
ftr-325	2658	64	trading	trading	NOUN
ftr-325	2658	65	llc	llc	PROPN
ftr-325	2658	66	v.	v.	PROPN
ftr-325	2658	67	commissioner	commissioner	PROPN
ftr-325	2658	68	,	,	PUNCT
ftr-325	2658	69	138	138	NUM
ftr-325	2658	70	t.c	t.c	PROPN
ftr-325	2658	71	.	.	PROPN
ftr-325	2658	72	67	67	NUM
ftr-325	2658	73	(	(	PUNCT
ftr-325	2658	74	2/13/12	2/13/12	NUM
ftr-325	2658	75	)	)	PUNCT
ftr-325	2658	76	,	,	PUNCT
ftr-325	2658	77	that	that	SCONJ
ftr-325	2658	78	it	it	PRON
ftr-325	2658	79	had	have	VERB
ftr-325	2658	80	jurisdiction	jurisdiction	NOUN
ftr-325	2658	81	in	in	ADP
ftr-325	2658	82	the	the	DET
ftr-325	2658	83	partnership	partnership	NOUN
ftr-325	2658	84	level	level	NOUN
ftr-325	2658	85	proceeding	proceed	VERB
ftr-325	2658	86	to	to	PART
ftr-325	2658	87	determine	determine	VERB
ftr-325	2658	88	the	the	DET
ftr-325	2658	89	partner‘s	partner‘s	PROPN
ftr-325	2658	90	outside	outside	ADJ
ftr-325	2658	91	bases	basis	NOUN
ftr-325	2658	92	and	and	CCONJ
ftr-325	2658	93	assess	assess	VERB
ftr-325	2658	94	penalties	penalty	NOUN
ftr-325	2658	95	.	.	PUNCT
ftr-325	2659	1	petaluma	petaluma	PROPN
ftr-325	2659	2	fx	fx	PROPN
ftr-325	2659	3	partners	partner	NOUN
ftr-325	2659	4	,	,	PUNCT
ftr-325	2659	5	llc	llc	PROPN
ftr-325	2659	6	v.	v.	PROPN
ftr-325	2659	7	commissioner	commissioner	PROPN
ftr-325	2659	8	,	,	PUNCT
ftr-325	2659	9	109	109	NUM
ftr-325	2659	10	a.f.t.r	a.f.t.r	PROPN
ftr-325	2659	11	.	.	PUNCT
ftr-325	2660	1	2d	2d	NOUN
ftr-325	2660	2	2012	2012	NUM
ftr-325	2660	3	-	-	SYM
ftr-325	2660	4	2238	2238	NUM
ftr-325	2660	5	(	(	PUNCT
ftr-325	2660	6	d.c	d.c	PROPN
ftr-325	2660	7	.	.	PROPN
ftr-325	2660	8	cir	cir	PROPN
ftr-325	2660	9	.	.	PUNCT
ftr-325	2661	1	2/27/12	2/27/12	NUM
ftr-325	2661	2	)	)	PUNCT
ftr-325	2661	3	.	.	PUNCT
ftr-325	2662	1	the	the	DET
ftr-325	2662	2	court	court	NOUN
ftr-325	2662	3	of	of	ADP
ftr-325	2662	4	appeals	appeals	PROPN
ftr-325	2662	5	cited	cite	VERB
ftr-325	2662	6	the	the	DET
ftr-325	2662	7	lone	lone	ADJ
ftr-325	2662	8	dissent	dissent	NOUN
ftr-325	2662	9	by	by	ADP
ftr-325	2662	10	judge	judge	NOUN
ftr-325	2662	11	holmes	holmes	PROPN
ftr-325	2662	12	where	where	SCONJ
ftr-325	2662	13	he	he	PRON
ftr-325	2662	14	stated	state	VERB
ftr-325	2662	15	that	that	SCONJ
ftr-325	2662	16	―[o]ur	―[o]ur	NOUN
ftr-325	2662	17	decision	decision	NOUN
ftr-325	2662	18	today	today	NOUN
ftr-325	2662	19	overrules	overrule	VERB
ftr-325	2662	20	petaluma	petaluma	PROPN
ftr-325	2662	21	iii‖.	iii‖.	PROPN
ftr-325	2662	22	in	in	ADP
ftr-325	2662	23	its	its	PRON
ftr-325	2662	24	supplemental	supplemental	ADJ
ftr-325	2662	25	memorandum	memorandum	NOUN
ftr-325	2662	26	decision	decision	NOUN
ftr-325	2662	27	,	,	PUNCT
ftr-325	2662	28	the	the	DET
ftr-325	2662	29	tax	tax	NOUN
ftr-325	2662	30	court	court	NOUN
ftr-325	2662	31	(	(	PUNCT
ftr-325	2662	32	judge	judge	NOUN
ftr-325	2662	33	goeke	goeke	ADJ
ftr-325	2662	34	)	)	PUNCT
ftr-325	2662	35	indicated	indicate	VERB
ftr-325	2662	36	that	that	SCONJ
ftr-325	2662	37	the	the	DET
ftr-325	2662	38	decision	decision	NOUN
ftr-325	2662	39	on	on	ADP
ftr-325	2662	40	remand	remand	NOUN
ftr-325	2662	41	in	in	ADP
ftr-325	2662	42	petaluma	petaluma	PROPN
ftr-325	2662	43	was	be	AUX
ftr-325	2662	44	based	base	VERB
ftr-325	2662	45	on	on	ADP
ftr-325	2662	46	the	the	DET
ftr-325	2662	47	―narrow‖	―narrow‖	PROPN
ftr-325	2662	48	instruction	instruction	NOUN
ftr-325	2662	49	on	on	ADP
ftr-325	2662	50	remand	remand	NOUN
ftr-325	2662	51	from	from	ADP
ftr-325	2662	52	the	the	DET
ftr-325	2662	53	d.c	d.c	PROPN
ftr-325	2662	54	.	.	PROPN
ftr-325	2662	55	circuit	circuit	PROPN
ftr-325	2662	56	which	which	PRON
ftr-325	2662	57	established	establish	VERB
ftr-325	2662	58	the	the	DET
ftr-325	2662	59	law	law	NOUN
ftr-325	2662	60	of	of	ADP
ftr-325	2662	61	the	the	DET
ftr-325	2662	62	case	case	NOUN
ftr-325	2662	63	and	and	CCONJ
ftr-325	2662	64	further	far	ADV
ftr-325	2662	65	stated	state	VERB
ftr-325	2662	66	that	that	SCONJ
ftr-325	2662	67	its	its	PRON
ftr-325	2662	68	decision	decision	NOUN
ftr-325	2662	69	on	on	ADP
ftr-325	2662	70	remand	remand	NOUN
ftr-325	2662	71	was	be	AUX
ftr-325	2662	72	―thoroughly	―thoroughly	ADV
ftr-325	2662	73	imbued	imbue	VERB
ftr-325	2662	74	with	with	ADP
ftr-325	2662	75	the	the	DET
ftr-325	2662	76	legal	legal	ADJ
ftr-325	2662	77	reasoning	reasoning	NOUN
ftr-325	2662	78	and	and	CCONJ
ftr-325	2662	79	logic	logic	NOUN
ftr-325	2662	80	provided	provide	VERB
ftr-325	2662	81	by	by	ADP
ftr-325	2662	82	the	the	DET
ftr-325	2662	83	d.c	d.c	PROPN
ftr-325	2662	84	.	.	PROPN
ftr-325	2662	85	circuit	circuit	PROPN
ftr-325	2662	86	in	in	ADP
ftr-325	2662	87	its	its	PRON
ftr-325	2662	88	earlier	early	ADJ
ftr-325	2662	89	decision.‖	decision.‖	NOUN
ftr-325	2662	90	the	the	DET
ftr-325	2662	91	court	court	NOUN
ftr-325	2662	92	also	also	ADV
ftr-325	2662	93	stated	state	VERB
ftr-325	2662	94	that	that	SCONJ
ftr-325	2662	95	the	the	DET
ftr-325	2662	96	language	language	NOUN
ftr-325	2662	97	from	from	ADP
ftr-325	2662	98	judge	judge	NOUN
ftr-325	2662	99	holmes‘s	holmes‘s	NOUN
ftr-325	2662	100	dissent	dissent	NOUN
ftr-325	2662	101	in	in	ADP
ftr-325	2662	102	tigers	tiger	NOUN
ftr-325	2662	103	eye	eye	NOUN
ftr-325	2662	104	that	that	PRON
ftr-325	2662	105	was	be	AUX
ftr-325	2662	106	cited	cite	VERB
ftr-325	2662	107	in	in	ADP
ftr-325	2662	108	the	the	DET
ftr-325	2662	109	d.c	d.c	PROPN
ftr-325	2662	110	.	.	PUNCT
ftr-325	2663	1	circuit‘s	circuit‘s	NOUN
ftr-325	2663	2	remand	remand	NOUN
ftr-325	2663	3	does	do	AUX
ftr-325	2663	4	not	not	PART
ftr-325	2663	5	represent	represent	VERB
ftr-325	2663	6	the	the	DET
ftr-325	2663	7	position	position	NOUN
ftr-325	2663	8	of	of	ADP
ftr-325	2663	9	the	the	DET
ftr-325	2663	10	court	court	NOUN
ftr-325	2663	11	and	and	CCONJ
ftr-325	2663	12	indicated	indicate	VERB
ftr-325	2663	13	that	that	SCONJ
ftr-325	2663	14	no	no	DET
ftr-325	2663	15	part	part	NOUN
ftr-325	2663	16	of	of	ADP
ftr-325	2663	17	the	the	DET
ftr-325	2663	18	opinion	opinion	NOUN
ftr-325	2663	19	in	in	ADP
ftr-325	2663	20	tigers	tiger	NOUN
ftr-325	2663	21	eye	eye	NOUN
ftr-325	2663	22	―purported	―purporte	VERB
ftr-325	2663	23	to	to	PART
ftr-325	2663	24	explicitly	explicitly	ADV
ftr-325	2663	25	alter	alter	VERB
ftr-325	2663	26	or	or	CCONJ
ftr-325	2663	27	overrule	overrule	VERB
ftr-325	2663	28	the	the	DET
ftr-325	2663	29	decision	decision	NOUN
ftr-325	2663	30	in	in	ADP
ftr-325	2663	31	this	this	DET
ftr-325	2663	32	case	case	NOUN
ftr-325	2663	33	or	or	CCONJ
ftr-325	2663	34	to	to	PART
ftr-325	2663	35	revise	revise	VERB
ftr-325	2663	36	the	the	DET
ftr-325	2663	37	language	language	NOUN
ftr-325	2663	38	of	of	ADP
ftr-325	2663	39	the	the	DET
ftr-325	2663	40	court‘s	court‘s	PROPN
ftr-325	2663	41	opinion	opinion	NOUN
ftr-325	2663	42	in	in	ADP
ftr-325	2663	43	petaluma	petaluma	PROPN
ftr-325	2663	44	iii.‖	iii.‖	NOUN
ftr-325	2663	45	2013	2013	NUM
ftr-325	2663	46	]	]	PUNCT
ftr-325	2663	47	recent	recent	ADJ
ftr-325	2663	48	developments	development	NOUN
ftr-325	2663	49	in	in	ADP
ftr-325	2663	50	federal	federal	ADJ
ftr-325	2663	51	income	income	NOUN
ftr-325	2663	52	taxation	taxation	NOUN
ftr-325	2663	53	635	635	NUM
ftr-325	2663	54	2	2	NUM
ftr-325	2663	55	.	.	PUNCT
ftr-325	2663	56	who	who	PRON
ftr-325	2663	57	settled	settle	VERB
ftr-325	2663	58	with	with	ADP
ftr-325	2663	59	whom	whom	PRON
ftr-325	2663	60	and	and	CCONJ
ftr-325	2663	61	when	when	SCONJ
ftr-325	2663	62	?	?	PUNCT
ftr-325	2664	1	mathia	mathia	PROPN
ftr-325	2664	2	v.	v.	PROPN
ftr-325	2664	3	commissioner	commissioner	NOUN
ftr-325	2664	4	,	,	PUNCT
ftr-325	2664	5	669	669	NUM
ftr-325	2664	6	f.3d	f.3d	NUM
ftr-325	2664	7	1080	1080	NUM
ftr-325	2664	8	(	(	PUNCT
ftr-325	2664	9	10th	10th	ADJ
ftr-325	2664	10	cir	cir	NOUN
ftr-325	2664	11	.	.	PUNCT
ftr-325	2664	12	1/5/12	1/5/12	NUM
ftr-325	2664	13	)	)	PUNCT
ftr-325	2665	1	.	.	PUNCT
ftr-325	2666	1	the	the	DET
ftr-325	2666	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2666	3	deceased	deceased	ADJ
ftr-325	2666	4	husband	husband	NOUN
ftr-325	2666	5	was	be	AUX
ftr-325	2666	6	a	a	DET
ftr-325	2666	7	partner	partner	NOUN
ftr-325	2666	8	in	in	ADP
ftr-325	2666	9	a	a	DET
ftr-325	2666	10	swanton	swanton	PROPN
ftr-325	2666	11	coal	coal	NOUN
ftr-325	2666	12	partnership	partnership	NOUN
ftr-325	2666	13	that	that	SCONJ
ftr-325	2666	14	the	the	DET
ftr-325	2666	15	irs	irs	PROPN
ftr-325	2666	16	challenged	challenge	VERB
ftr-325	2666	17	with	with	ADP
ftr-325	2666	18	an	an	DET
ftr-325	2666	19	fpaa	fpaa	NOUN
ftr-325	2666	20	.	.	PUNCT
ftr-325	2667	1	in	in	ADP
ftr-325	2667	2	1991	1991	NUM
ftr-325	2667	3	the	the	DET
ftr-325	2667	4	law	law	NOUN
ftr-325	2667	5	firm	firm	NOUN
ftr-325	2667	6	representing	represent	VERB
ftr-325	2667	7	the	the	DET
ftr-325	2667	8	tax	tax	NOUN
ftr-325	2667	9	matters	matter	NOUN
ftr-325	2667	10	partner	partner	NOUN
ftr-325	2667	11	entered	enter	VERB
ftr-325	2667	12	into	into	ADP
ftr-325	2667	13	a	a	DET
ftr-325	2667	14	settlement	settlement	NOUN
ftr-325	2667	15	agreement	agreement	NOUN
ftr-325	2667	16	in	in	ADP
ftr-325	2667	17	principle	principle	NOUN
ftr-325	2667	18	,	,	PUNCT
ftr-325	2667	19	but	but	CCONJ
ftr-325	2667	20	which	which	PRON
ftr-325	2667	21	required	require	VERB
ftr-325	2667	22	further	further	ADJ
ftr-325	2667	23	negotiation	negotiation	NOUN
ftr-325	2667	24	with	with	ADP
ftr-325	2667	25	the	the	DET
ftr-325	2667	26	irs	irs	PROPN
ftr-325	2667	27	to	to	PART
ftr-325	2667	28	determine	determine	VERB
ftr-325	2667	29	the	the	DET
ftr-325	2667	30	settlement	settlement	NOUN
ftr-325	2667	31	amount	amount	NOUN
ftr-325	2667	32	.	.	PUNCT
ftr-325	2668	1	in	in	ADP
ftr-325	2668	2	1995	1995	NUM
ftr-325	2668	3	the	the	DET
ftr-325	2668	4	irs	irs	PROPN
ftr-325	2668	5	sent	send	VERB
ftr-325	2668	6	a	a	DET
ftr-325	2668	7	stipulation	stipulation	NOUN
ftr-325	2668	8	of	of	ADP
ftr-325	2668	9	settlement	settlement	NOUN
ftr-325	2668	10	agreement	agreement	NOUN
ftr-325	2668	11	to	to	ADP
ftr-325	2668	12	the	the	DET
ftr-325	2668	13	partnership	partnership	NOUN
ftr-325	2668	14	that	that	PRON
ftr-325	2668	15	was	be	AUX
ftr-325	2668	16	signed	sign	VERB
ftr-325	2668	17	by	by	ADP
ftr-325	2668	18	the	the	DET
ftr-325	2668	19	partnership	partnership	NOUN
ftr-325	2668	20	but	but	CCONJ
ftr-325	2668	21	not	not	PART
ftr-325	2668	22	by	by	ADP
ftr-325	2668	23	the	the	DET
ftr-325	2668	24	irs	irs	PROPN
ftr-325	2668	25	.	.	PUNCT
ftr-325	2669	1	an	an	DET
ftr-325	2669	2	identical	identical	ADJ
ftr-325	2669	3	agreement	agreement	NOUN
ftr-325	2669	4	was	be	AUX
ftr-325	2669	5	signed	sign	VERB
ftr-325	2669	6	by	by	ADP
ftr-325	2669	7	both	both	DET
ftr-325	2669	8	parties	party	NOUN
ftr-325	2669	9	in	in	ADP
ftr-325	2669	10	2001	2001	NUM
ftr-325	2669	11	and	and	CCONJ
ftr-325	2669	12	entered	enter	VERB
ftr-325	2669	13	as	as	ADP
ftr-325	2669	14	a	a	DET
ftr-325	2669	15	final	final	ADJ
ftr-325	2669	16	judgment	judgment	NOUN
ftr-325	2669	17	by	by	ADP
ftr-325	2669	18	the	the	DET
ftr-325	2669	19	tax	tax	NOUN
ftr-325	2669	20	court	court	NOUN
ftr-325	2669	21	.	.	PUNCT
ftr-325	2670	1	within	within	ADP
ftr-325	2670	2	the	the	DET
ftr-325	2670	3	one	one	NUM
ftr-325	2670	4	year	year	NOUN
ftr-325	2670	5	allowed	allow	VERB
ftr-325	2670	6	from	from	ADP
ftr-325	2670	7	the	the	DET
ftr-325	2670	8	date	date	NOUN
ftr-325	2670	9	of	of	ADP
ftr-325	2670	10	final	final	ADJ
ftr-325	2670	11	judgment	judgment	NOUN
ftr-325	2670	12	under	under	ADP
ftr-325	2670	13	§	§	PROPN
ftr-325	2670	14	6225(a	6225(a	NOUN
ftr-325	2670	15	)	)	PUNCT
ftr-325	2670	16	,	,	PUNCT
ftr-325	2670	17	the	the	DET
ftr-325	2670	18	irs	irs	PROPN
ftr-325	2670	19	issued	issue	VERB
ftr-325	2670	20	a	a	DET
ftr-325	2670	21	deficiency	deficiency	NOUN
ftr-325	2670	22	assessment	assessment	NOUN
ftr-325	2670	23	against	against	ADP
ftr-325	2670	24	the	the	DET
ftr-325	2670	25	taxpayer	taxpayer	NOUN
ftr-325	2670	26	,	,	PUNCT
ftr-325	2670	27	who	who	PRON
ftr-325	2670	28	asserted	assert	VERB
ftr-325	2670	29	that	that	SCONJ
ftr-325	2670	30	the	the	DET
ftr-325	2670	31	earlier	early	ADJ
ftr-325	2670	32	settlements	settlement	NOUN
ftr-325	2670	33	represented	represent	VERB
ftr-325	2670	34	a	a	DET
ftr-325	2670	35	settlement	settlement	NOUN
ftr-325	2670	36	with	with	ADP
ftr-325	2670	37	individual	individual	ADJ
ftr-325	2670	38	partners	partner	NOUN
ftr-325	2670	39	that	that	PRON
ftr-325	2670	40	reclassified	reclassify	VERB
ftr-325	2670	41	the	the	DET
ftr-325	2670	42	claimed	claim	VERB
ftr-325	2670	43	partnership	partnership	NOUN
ftr-325	2670	44	losses	loss	NOUN
ftr-325	2670	45	as	as	ADP
ftr-325	2670	46	nonpartnership	nonpartnership	NOUN
ftr-325	2670	47	items	item	NOUN
ftr-325	2670	48	under	under	ADP
ftr-325	2670	49	§	§	PROPN
ftr-325	2670	50	6231(b)(1)(c	6231(b)(1)(c	NUM
ftr-325	2670	51	)	)	PUNCT
ftr-325	2670	52	,	,	PUNCT
ftr-325	2670	53	which	which	PRON
ftr-325	2670	54	then	then	ADV
ftr-325	2670	55	required	require	VERB
ftr-325	2670	56	an	an	DET
ftr-325	2670	57	assessment	assessment	NOUN
ftr-325	2670	58	within	within	ADP
ftr-325	2670	59	one	one	NUM
ftr-325	2670	60	year	year	NOUN
ftr-325	2670	61	of	of	ADP
ftr-325	2670	62	the	the	DET
ftr-325	2670	63	settlement	settlement	NOUN
ftr-325	2670	64	.	.	PUNCT
ftr-325	2671	1	the	the	DET
ftr-325	2671	2	court	court	NOUN
ftr-325	2671	3	held	hold	VERB
ftr-325	2671	4	that	that	SCONJ
ftr-325	2671	5	even	even	ADV
ftr-325	2671	6	if	if	SCONJ
ftr-325	2671	7	the	the	DET
ftr-325	2671	8	1991	1991	NUM
ftr-325	2671	9	agreement	agreement	NOUN
ftr-325	2671	10	in	in	ADP
ftr-325	2671	11	principle	principle	NOUN
ftr-325	2671	12	and	and	CCONJ
ftr-325	2671	13	the	the	DET
ftr-325	2671	14	subsequent	subsequent	ADJ
ftr-325	2671	15	settlement	settlement	NOUN
ftr-325	2671	16	were	be	AUX
ftr-325	2671	17	binding	binding	ADJ
ftr-325	2671	18	agreements	agreement	NOUN
ftr-325	2671	19	,	,	PUNCT
ftr-325	2671	20	the	the	DET
ftr-325	2671	21	agreements	agreement	NOUN
ftr-325	2671	22	dealt	deal	VERB
ftr-325	2671	23	only	only	ADV
ftr-325	2671	24	with	with	ADP
ftr-325	2671	25	partnership	partnership	NOUN
ftr-325	2671	26	items	item	NOUN
ftr-325	2671	27	and	and	CCONJ
ftr-325	2671	28	not	not	PART
ftr-325	2671	29	settlement	settlement	NOUN
ftr-325	2671	30	agreements	agreement	NOUN
ftr-325	2671	31	with	with	ADP
ftr-325	2671	32	individual	individual	ADJ
ftr-325	2671	33	partners	partner	NOUN
ftr-325	2671	34	.	.	PUNCT
ftr-325	2672	1	thus	thus	ADV
ftr-325	2672	2	,	,	PUNCT
ftr-325	2672	3	the	the	DET
ftr-325	2672	4	taxpayer	taxpayer	NOUN
ftr-325	2672	5	was	be	AUX
ftr-325	2672	6	not	not	PART
ftr-325	2672	7	dismissed	dismiss	VERB
ftr-325	2672	8	from	from	ADP
ftr-325	2672	9	the	the	DET
ftr-325	2672	10	partnership	partnership	NOUN
ftr-325	2672	11	level	level	NOUN
ftr-325	2672	12	proceeding	proceeding	NOUN
ftr-325	2672	13	,	,	PUNCT
ftr-325	2672	14	and	and	CCONJ
ftr-325	2672	15	the	the	DET
ftr-325	2672	16	assessment	assessment	NOUN
ftr-325	2672	17	within	within	ADP
ftr-325	2672	18	one	one	NUM
ftr-325	2672	19	year	year	NOUN
ftr-325	2672	20	of	of	ADP
ftr-325	2672	21	the	the	DET
ftr-325	2672	22	final	final	ADJ
ftr-325	2672	23	tax	tax	NOUN
ftr-325	2672	24	court	court	NOUN
ftr-325	2672	25	judgment	judgment	NOUN
ftr-325	2672	26	was	be	AUX
ftr-325	2672	27	timely	timely	ADJ
ftr-325	2672	28	.	.	PUNCT
ftr-325	2673	1	3	3	X
ftr-325	2673	2	.	.	X
ftr-325	2673	3	keep	keep	VERB
ftr-325	2673	4	those	those	DET
ftr-325	2673	5	addresses	address	NOUN
ftr-325	2673	6	up	up	ADP
ftr-325	2673	7	to	to	ADP
ftr-325	2673	8	date	date	NOUN
ftr-325	2673	9	.	.	PUNCT
ftr-325	2674	1	international	international	ADJ
ftr-325	2674	2	strategic	strategic	ADJ
ftr-325	2674	3	partners	partner	NOUN
ftr-325	2674	4	,	,	PUNCT
ftr-325	2674	5	llc	llc	PROPN
ftr-325	2674	6	v.	v.	PROPN
ftr-325	2674	7	commissioner	commissioner	PROPN
ftr-325	2674	8	,	,	PUNCT
ftr-325	2674	9	455	455	NUM
ftr-325	2674	10	fed	fed	PROPN
ftr-325	2674	11	.	.	PUNCT
ftr-325	2675	1	appx	appx	PROPN
ftr-325	2675	2	.	.	PROPN
ftr-325	2676	1	91	91	NUM
ftr-325	2676	2	(	(	PUNCT
ftr-325	2676	3	2d	2d	NUM
ftr-325	2676	4	cir	cir	NOUN
ftr-325	2676	5	.	.	PUNCT
ftr-325	2676	6	1/19/12	1/19/12	NUM
ftr-325	2676	7	)	)	PUNCT
ftr-325	2676	8	.	.	PUNCT
ftr-325	2677	1	by	by	ADP
ftr-325	2677	2	summary	summary	NOUN
ftr-325	2677	3	order	order	NOUN
ftr-325	2677	4	,	,	PUNCT
ftr-325	2677	5	the	the	DET
ftr-325	2677	6	second	second	ADJ
ftr-325	2677	7	circuit	circuit	NOUN
ftr-325	2677	8	affirmed	affirm	VERB
ftr-325	2677	9	the	the	DET
ftr-325	2677	10	tax	tax	NOUN
ftr-325	2677	11	court‘s	court‘s	PROPN
ftr-325	2677	12	dismissal	dismissal	NOUN
ftr-325	2677	13	of	of	ADP
ftr-325	2677	14	a	a	DET
ftr-325	2677	15	petition	petition	NOUN
ftr-325	2677	16	filed	file	VERB
ftr-325	2677	17	more	more	ADJ
ftr-325	2677	18	than	than	ADP
ftr-325	2677	19	150	150	NUM
ftr-325	2677	20	days	day	NOUN
ftr-325	2677	21	after	after	SCONJ
ftr-325	2677	22	the	the	DET
ftr-325	2677	23	irs	irs	PROPN
ftr-325	2677	24	mailed	mail	VERB
ftr-325	2677	25	an	an	DET
ftr-325	2677	26	fpaa	fpaa	NOUN
ftr-325	2677	27	.	.	PUNCT
ftr-325	2678	1	the	the	DET
ftr-325	2678	2	court	court	NOUN
ftr-325	2678	3	held	hold	VERB
ftr-325	2678	4	that	that	SCONJ
ftr-325	2678	5	the	the	DET
ftr-325	2678	6	irs	irs	PROPN
ftr-325	2678	7	met	meet	VERB
ftr-325	2678	8	the	the	DET
ftr-325	2678	9	§	§	PROPN
ftr-325	2678	10	6223(a	6223(a	NOUN
ftr-325	2678	11	)	)	PUNCT
ftr-325	2678	12	notice	notice	NOUN
ftr-325	2678	13	requirements	requirement	NOUN
ftr-325	2678	14	by	by	ADP
ftr-325	2678	15	mailing	mail	VERB
ftr-325	2678	16	the	the	DET
ftr-325	2678	17	notices	notice	NOUN
ftr-325	2678	18	to	to	ADP
ftr-325	2678	19	the	the	DET
ftr-325	2678	20	llc	llc	NOUN
ftr-325	2678	21	at	at	ADP
ftr-325	2678	22	the	the	DET
ftr-325	2678	23	address	address	NOUN
ftr-325	2678	24	shown	show	VERB
ftr-325	2678	25	on	on	ADP
ftr-325	2678	26	its	its	PRON
ftr-325	2678	27	tax	tax	NOUN
ftr-325	2678	28	return	return	NOUN
ftr-325	2678	29	and	and	CCONJ
ftr-325	2678	30	to	to	ADP
ftr-325	2678	31	the	the	DET
ftr-325	2678	32	partners	partner	NOUN
ftr-325	2678	33	at	at	ADP
ftr-325	2678	34	the	the	DET
ftr-325	2678	35	addresses	address	NOUN
ftr-325	2678	36	shown	show	VERB
ftr-325	2678	37	on	on	ADP
ftr-325	2678	38	accompanying	accompany	VERB
ftr-325	2678	39	schedules	schedule	NOUN
ftr-325	2678	40	k-1	k-1	PROPN
ftr-325	2678	41	.	.	PUNCT
ftr-325	2679	1	the	the	DET
ftr-325	2679	2	irs	irs	PROPN
ftr-325	2679	3	was	be	AUX
ftr-325	2679	4	not	not	PART
ftr-325	2679	5	required	require	VERB
ftr-325	2679	6	to	to	PART
ftr-325	2679	7	do	do	VERB
ftr-325	2679	8	more	more	ADJ
ftr-325	2679	9	when	when	SCONJ
ftr-325	2679	10	the	the	DET
ftr-325	2679	11	llc	llc	NOUN
ftr-325	2679	12	failed	fail	VERB
ftr-325	2679	13	to	to	PART
ftr-325	2679	14	provide	provide	VERB
ftr-325	2679	15	the	the	DET
ftr-325	2679	16	irs	irs	PROPN
ftr-325	2679	17	with	with	ADP
ftr-325	2679	18	additional	additional	ADJ
ftr-325	2679	19	information	information	NOUN
ftr-325	2679	20	.	.	PUNCT
ftr-325	2680	1	the	the	DET
ftr-325	2680	2	taxpayer	taxpayer	NOUN
ftr-325	2680	3	is	be	AUX
ftr-325	2680	4	responsible	responsible	ADJ
ftr-325	2680	5	for	for	ADP
ftr-325	2680	6	updating	update	VERB
ftr-325	2680	7	contact	contact	NOUN
ftr-325	2680	8	information	information	NOUN
ftr-325	2680	9	under	under	ADP
ftr-325	2680	10	§	§	PROPN
ftr-325	2680	11	6223(c)(2	6223(c)(2	NUM
ftr-325	2680	12	)	)	PUNCT
ftr-325	2680	13	and	and	CCONJ
ftr-325	2680	14	reg	reg	NOUN
ftr-325	2680	15	.	.	PUNCT
ftr-325	2681	1	§	§	PROPN
ftr-325	2681	2	301	301	NUM
ftr-325	2681	3	-	-	PUNCT
ftr-325	2681	4	6223(c)-1	6223(c)-1	NOUN
ftr-325	2681	5	.	.	PUNCT
ftr-325	2681	6	4	4	X
ftr-325	2681	7	.	.	X
ftr-325	2682	1	the	the	DET
ftr-325	2682	2	tefra	tefra	PROPN
ftr-325	2682	3	audit	audit	NOUN
ftr-325	2682	4	rules	rule	NOUN
ftr-325	2682	5	create	create	VERB
ftr-325	2682	6	a	a	DET
ftr-325	2682	7	mess	mess	NOUN
ftr-325	2682	8	with	with	ADP
ftr-325	2682	9	tiered	tiere	VERB
ftr-325	2682	10	partnerships	partnership	NOUN
ftr-325	2682	11	.	.	PUNCT
ftr-325	2683	1	rawls	rawl	VERB
ftr-325	2683	2	trading	trading	NOUN
ftr-325	2683	3	,	,	PUNCT
ftr-325	2683	4	l.p	l.p	PROPN
ftr-325	2683	5	.	.	PROPN
ftr-325	2684	1	v.	v.	PROPN
ftr-325	2684	2	commissioner	commissioner	PROPN
ftr-325	2684	3	,	,	PUNCT
ftr-325	2684	4	138	138	NUM
ftr-325	2684	5	t.c	t.c	PROPN
ftr-325	2684	6	no	no	NOUN
ftr-325	2685	1	.	.	PROPN
ftr-325	2685	2	12	12	NUM
ftr-325	2685	3	(	(	PUNCT
ftr-325	2685	4	3/26/12	3/26/12	NUM
ftr-325	2685	5	)	)	PUNCT
ftr-325	2685	6	.	.	PUNCT
ftr-325	2686	1	the	the	DET
ftr-325	2686	2	ultimate	ultimate	ADJ
ftr-325	2686	3	taxpayer	taxpayer	NOUN
ftr-325	2686	4	,	,	PUNCT
ftr-325	2686	5	jerry	jerry	PROPN
ftr-325	2686	6	rawls	rawl	NOUN
ftr-325	2686	7	,	,	PUNCT
ftr-325	2686	8	entered	enter	VERB
ftr-325	2686	9	into	into	ADP
ftr-325	2686	10	son	son	NOUN
ftr-325	2686	11	-	-	PUNCT
ftr-325	2686	12	o	o	NOUN
ftr-325	2686	13	-	-	NOUN
ftr-325	2686	14	boss	boss	NOUN
ftr-325	2686	15	transactions	transaction	NOUN
ftr-325	2686	16	using	use	VERB
ftr-325	2686	17	a	a	DET
ftr-325	2686	18	tiered	tiere	VERB
ftr-325	2686	19	partnership	partnership	NOUN
ftr-325	2686	20	structure	structure	NOUN
ftr-325	2686	21	.	.	PUNCT
ftr-325	2687	1	the	the	DET
ftr-325	2687	2	proceeds	proceed	NOUN
ftr-325	2687	3	of	of	ADP
ftr-325	2687	4	short	short	ADJ
ftr-325	2687	5	sales	sale	NOUN
ftr-325	2687	6	of	of	ADP
ftr-325	2687	7	treasury	treasury	PROPN
ftr-325	2687	8	notes	note	NOUN
ftr-325	2687	9	were	be	AUX
ftr-325	2687	10	contributed	contribute	VERB
ftr-325	2687	11	to	to	ADP
ftr-325	2687	12	lower	low	ADJ
ftr-325	2687	13	-	-	PUNCT
ftr-325	2687	14	tier	tier	NOUN
ftr-325	2687	15	partnerships	partnership	NOUN
ftr-325	2687	16	by	by	ADP
ftr-325	2687	17	various	various	ADJ
ftr-325	2687	18	trust	trust	NOUN
ftr-325	2687	19	entities	entity	NOUN
ftr-325	2687	20	(	(	PUNCT
ftr-325	2687	21	referred	refer	VERB
ftr-325	2687	22	to	to	ADP
ftr-325	2687	23	by	by	ADP
ftr-325	2687	24	the	the	DET
ftr-325	2687	25	court	court	NOUN
ftr-325	2687	26	as	as	ADP
ftr-325	2687	27	source	source	NOUN
ftr-325	2687	28	partnerships	partnership	NOUN
ftr-325	2687	29	)	)	PUNCT
ftr-325	2687	30	.	.	PUNCT
ftr-325	2688	1	in	in	ADP
ftr-325	2688	2	turn	turn	NOUN
ftr-325	2688	3	,	,	PUNCT
ftr-325	2688	4	the	the	DET
ftr-325	2688	5	partnership	partnership	NOUN
ftr-325	2688	6	interests	interest	NOUN
ftr-325	2688	7	in	in	ADP
ftr-325	2688	8	the	the	DET
ftr-325	2688	9	lower	low	ADJ
ftr-325	2688	10	-	-	PUNCT
ftr-325	2688	11	tier	tier	NOUN
ftr-325	2688	12	partnerships	partnership	NOUN
ftr-325	2688	13	with	with	ADP
ftr-325	2688	14	inflated	inflated	ADJ
ftr-325	2688	15	basis	basis	NOUN
ftr-325	2688	16	were	be	AUX
ftr-325	2688	17	contributed	contribute	VERB
ftr-325	2688	18	to	to	ADP
ftr-325	2688	19	middle	middle	ADJ
ftr-325	2688	20	partnerships	partnership	NOUN
ftr-325	2688	21	(	(	PUNCT
ftr-325	2688	22	referred	refer	VERB
ftr-325	2688	23	to	to	ADP
ftr-325	2688	24	by	by	ADP
ftr-325	2688	25	the	the	DET
ftr-325	2688	26	court	court	NOUN
ftr-325	2688	27	as	as	ADP
ftr-325	2688	28	interim	interim	ADJ
ftr-325	2688	29	partnerships	partnership	NOUN
ftr-325	2688	30	)	)	PUNCT
ftr-325	2688	31	.	.	PUNCT
ftr-325	2689	1	the	the	DET
ftr-325	2689	2	interim	interim	ADJ
ftr-325	2689	3	partnership	partnership	NOUN
ftr-325	2689	4	passed	pass	VERB
ftr-325	2689	5	through	through	ADP
ftr-325	2689	6	losses	loss	NOUN
ftr-325	2689	7	generated	generate	VERB
ftr-325	2689	8	by	by	ADP
ftr-325	2689	9	transactions	transaction	NOUN
ftr-325	2689	10	using	use	VERB
ftr-325	2689	11	the	the	DET
ftr-325	2689	12	inflated	inflated	ADJ
ftr-325	2689	13	basis	basis	NOUN
ftr-325	2689	14	of	of	ADP
ftr-325	2689	15	the	the	DET
ftr-325	2689	16	source	source	NOUN
ftr-325	2689	17	partnerships	partnership	NOUN
ftr-325	2689	18	.	.	PUNCT
ftr-325	2690	1	the	the	DET
ftr-325	2690	2	―contrived	―contrived	PROPN
ftr-325	2690	3	losses‖	losses‖	PROPN
ftr-325	2690	4	eventually	eventually	ADV
ftr-325	2690	5	inured	inured	ADJ
ftr-325	2690	6	to	to	ADP
ftr-325	2690	7	the	the	DET
ftr-325	2690	8	tax	tax	NOUN
ftr-325	2690	9	benefit	benefit	NOUN
ftr-325	2690	10	of	of	ADP
ftr-325	2690	11	rawls	rawl	NOUN
ftr-325	2690	12	.	.	PUNCT
ftr-325	2691	1	the	the	DET
ftr-325	2691	2	irs	irs	PROPN
ftr-325	2691	3	636	636	NUM
ftr-325	2691	4	florida	florida	PROPN
ftr-325	2691	5	tax	tax	NOUN
ftr-325	2691	6	review	review	NOUN
ftr-325	2691	7	[	[	X
ftr-325	2691	8	vol	vol	NOUN
ftr-325	2691	9	.	.	PUNCT
ftr-325	2691	10	13:10	13:10	NUM
ftr-325	2691	11	issued	issue	VERB
ftr-325	2691	12	fpaa‘s	fpaa‘s	PROPN
ftr-325	2691	13	to	to	ADP
ftr-325	2691	14	both	both	CCONJ
ftr-325	2691	15	the	the	DET
ftr-325	2691	16	source	source	NOUN
ftr-325	2691	17	and	and	CCONJ
ftr-325	2691	18	interim	interim	ADJ
ftr-325	2691	19	partnerships	partnership	NOUN
ftr-325	2691	20	.	.	PUNCT
ftr-325	2692	1	the	the	DET
ftr-325	2692	2	court	court	NOUN
ftr-325	2692	3	(	(	PUNCT
ftr-325	2692	4	judge	judge	PROPN
ftr-325	2692	5	vasquez	vasquez	PROPN
ftr-325	2692	6	)	)	PUNCT
ftr-325	2692	7	ultimately	ultimately	ADV
ftr-325	2692	8	concluded	conclude	VERB
ftr-325	2692	9	that	that	SCONJ
ftr-325	2692	10	since	since	SCONJ
ftr-325	2692	11	any	any	DET
ftr-325	2692	12	determination	determination	NOUN
ftr-325	2692	13	of	of	ADP
ftr-325	2692	14	a	a	DET
ftr-325	2692	15	deficiency	deficiency	NOUN
ftr-325	2692	16	in	in	ADP
ftr-325	2692	17	the	the	DET
ftr-325	2692	18	interim	interim	ADJ
ftr-325	2692	19	partnership	partnership	NOUN
ftr-325	2692	20	required	require	VERB
ftr-325	2692	21	resolution	resolution	NOUN
ftr-325	2692	22	of	of	ADP
ftr-325	2692	23	the	the	DET
ftr-325	2692	24	fpaa	fpaa	NOUN
ftr-325	2692	25	issued	issue	VERB
ftr-325	2692	26	to	to	ADP
ftr-325	2692	27	the	the	DET
ftr-325	2692	28	source	source	NOUN
ftr-325	2692	29	partnership	partnership	NOUN
ftr-325	2692	30	,	,	PUNCT
ftr-325	2692	31	such	such	DET
ftr-325	2692	32	a	a	DET
ftr-325	2692	33	deficiency	deficiency	NOUN
ftr-325	2692	34	was	be	AUX
ftr-325	2692	35	based	base	VERB
ftr-325	2692	36	on	on	ADP
ftr-325	2692	37	a	a	DET
ftr-325	2692	38	computational	computational	ADJ
ftr-325	2692	39	adjustment	adjustment	NOUN
ftr-325	2692	40	to	to	ADP
ftr-325	2692	41	the	the	DET
ftr-325	2692	42	interim	interim	ADJ
ftr-325	2692	43	partnership	partnership	NOUN
ftr-325	2692	44	as	as	ADP
ftr-325	2692	45	a	a	DET
ftr-325	2692	46	partner	partner	NOUN
ftr-325	2692	47	,	,	PUNCT
ftr-325	2692	48	or	or	CCONJ
ftr-325	2692	49	on	on	ADP
ftr-325	2692	50	resolution	resolution	NOUN
ftr-325	2692	51	of	of	ADP
ftr-325	2692	52	an	an	DET
ftr-325	2692	53	affected	affected	ADJ
ftr-325	2692	54	item	item	NOUN
ftr-325	2692	55	.	.	PUNCT
ftr-325	2693	1	in	in	ADP
ftr-325	2693	2	either	either	DET
ftr-325	2693	3	case	case	NOUN
ftr-325	2693	4	,	,	PUNCT
ftr-325	2693	5	the	the	DET
ftr-325	2693	6	court	court	NOUN
ftr-325	2693	7	held	hold	VERB
ftr-325	2693	8	that	that	SCONJ
ftr-325	2693	9	it	it	PRON
ftr-325	2693	10	lacked	lack	VERB
ftr-325	2693	11	jurisdiction	jurisdiction	NOUN
ftr-325	2693	12	to	to	PART
ftr-325	2693	13	consider	consider	VERB
ftr-325	2693	14	the	the	DET
ftr-325	2693	15	fpaa	fpaa	NOUN
ftr-325	2693	16	issued	issue	VERB
ftr-325	2693	17	to	to	ADP
ftr-325	2693	18	the	the	DET
ftr-325	2693	19	interim	interim	ADJ
ftr-325	2693	20	partnership	partnership	NOUN
ftr-325	2693	21	and	and	CCONJ
ftr-325	2693	22	dismissed	dismiss	VERB
ftr-325	2693	23	the	the	DET
ftr-325	2693	24	fpaa	fpaa	NOUN
ftr-325	2693	25	.	.	PUNCT
ftr-325	2694	1	the	the	DET
ftr-325	2694	2	court	court	NOUN
ftr-325	2694	3	rejected	reject	VERB
ftr-325	2694	4	the	the	DET
ftr-325	2694	5	irs	irs	PROPN
ftr-325	2694	6	request	request	NOUN
ftr-325	2694	7	to	to	PART
ftr-325	2694	8	stay	stay	VERB
ftr-325	2694	9	the	the	DET
ftr-325	2694	10	proceeding	proceeding	NOUN
ftr-325	2694	11	with	with	ADP
ftr-325	2694	12	respect	respect	NOUN
ftr-325	2694	13	to	to	ADP
ftr-325	2694	14	the	the	DET
ftr-325	2694	15	interim	interim	ADJ
ftr-325	2694	16	partnership	partnership	NOUN
ftr-325	2694	17	as	as	ADP
ftr-325	2694	18	premature	premature	ADJ
ftr-325	2694	19	until	until	SCONJ
ftr-325	2694	20	the	the	DET
ftr-325	2694	21	issues	issue	NOUN
ftr-325	2694	22	in	in	ADP
ftr-325	2694	23	the	the	DET
ftr-325	2694	24	source	source	NOUN
ftr-325	2694	25	partnership	partnership	NOUN
ftr-325	2694	26	proceeding	proceeding	NOUN
ftr-325	2694	27	were	be	AUX
ftr-325	2694	28	resolved	resolve	VERB
ftr-325	2694	29	.	.	PUNCT
ftr-325	2695	1	the	the	DET
ftr-325	2695	2	court	court	NOUN
ftr-325	2695	3	indicated	indicate	VERB
ftr-325	2695	4	that	that	SCONJ
ftr-325	2695	5	since	since	SCONJ
ftr-325	2695	6	it	it	PRON
ftr-325	2695	7	had	have	VERB
ftr-325	2695	8	no	no	DET
ftr-325	2695	9	jurisdiction	jurisdiction	NOUN
ftr-325	2695	10	to	to	PART
ftr-325	2695	11	consider	consider	VERB
ftr-325	2695	12	the	the	DET
ftr-325	2695	13	fpaa	fpaa	NOUN
ftr-325	2695	14	issued	issue	VERB
ftr-325	2695	15	to	to	ADP
ftr-325	2695	16	the	the	DET
ftr-325	2695	17	interim	interim	ADJ
ftr-325	2695	18	partnership	partnership	NOUN
ftr-325	2695	19	,	,	PUNCT
ftr-325	2695	20	it	it	PRON
ftr-325	2695	21	had	have	VERB
ftr-325	2695	22	no	no	DET
ftr-325	2695	23	jurisdiction	jurisdiction	NOUN
ftr-325	2695	24	to	to	PART
ftr-325	2695	25	stay	stay	VERB
ftr-325	2695	26	the	the	DET
ftr-325	2695	27	proceeding	proceeding	NOUN
ftr-325	2695	28	.	.	PUNCT
ftr-325	2696	1	the	the	DET
ftr-325	2696	2	court	court	NOUN
ftr-325	2696	3	also	also	ADV
ftr-325	2696	4	addressed	address	VERB
ftr-325	2696	5	the	the	DET
ftr-325	2696	6	irs‘s	irs‘s	NOUN
ftr-325	2696	7	assertion	assertion	NOUN
ftr-325	2696	8	that	that	SCONJ
ftr-325	2696	9	it	it	PRON
ftr-325	2696	10	would	would	AUX
ftr-325	2696	11	be	be	AUX
ftr-325	2696	12	barred	bar	VERB
ftr-325	2696	13	from	from	ADP
ftr-325	2696	14	issuing	issue	VERB
ftr-325	2696	15	a	a	DET
ftr-325	2696	16	second	second	ADJ
ftr-325	2696	17	fpaa	fpaa	NOUN
ftr-325	2696	18	to	to	ADP
ftr-325	2696	19	the	the	DET
ftr-325	2696	20	interim	interim	ADJ
ftr-325	2696	21	partnership	partnership	NOUN
ftr-325	2696	22	by	by	ADP
ftr-325	2696	23	the	the	DET
ftr-325	2696	24	no	no	DET
ftr-325	2696	25	-	-	PUNCT
ftr-325	2696	26	second	second	ADJ
ftr-325	2696	27	-	-	PUNCT
ftr-325	2696	28	notice	notice	NOUN
ftr-325	2696	29	rule	rule	NOUN
ftr-325	2696	30	of	of	ADP
ftr-325	2696	31	§	§	PROPN
ftr-325	2696	32	6223(f	6223(f	NOUN
ftr-325	2696	33	)	)	PUNCT
ftr-325	2696	34	by	by	ADP
ftr-325	2696	35	pointing	point	VERB
ftr-325	2696	36	out	out	ADP
ftr-325	2696	37	that	that	SCONJ
ftr-325	2696	38	the	the	DET
ftr-325	2696	39	court‘s	court‘s	PROPN
ftr-325	2696	40	jurisdiction	jurisdiction	NOUN
ftr-325	2696	41	is	be	AUX
ftr-325	2696	42	conferred	confer	VERB
ftr-325	2696	43	by	by	ADP
ftr-325	2696	44	statute	statute	NOUN
ftr-325	2696	45	and	and	CCONJ
ftr-325	2696	46	that	that	SCONJ
ftr-325	2696	47	it	it	PRON
ftr-325	2696	48	had	have	VERB
ftr-325	2696	49	no	no	DET
ftr-325	2696	50	option	option	NOUN
ftr-325	2696	51	to	to	PART
ftr-325	2696	52	grant	grant	VERB
ftr-325	2696	53	the	the	DET
ftr-325	2696	54	stay	stay	NOUN
ftr-325	2696	55	.	.	PUNCT
ftr-325	2697	1	the	the	DET
ftr-325	2697	2	court	court	NOUN
ftr-325	2697	3	suggested	suggest	VERB
ftr-325	2697	4	,	,	PUNCT
ftr-325	2697	5	however	however	ADV
ftr-325	2697	6	,	,	PUNCT
ftr-325	2697	7	that	that	SCONJ
ftr-325	2697	8	to	to	ADP
ftr-325	2697	9	the	the	DET
ftr-325	2697	10	extent	extent	NOUN
ftr-325	2697	11	that	that	SCONJ
ftr-325	2697	12	adjudication	adjudication	NOUN
ftr-325	2697	13	of	of	ADP
ftr-325	2697	14	the	the	DET
ftr-325	2697	15	shelter	shelter	NOUN
ftr-325	2697	16	issues	issue	NOUN
ftr-325	2697	17	in	in	ADP
ftr-325	2697	18	the	the	DET
ftr-325	2697	19	fpaa	fpaa	NOUN
ftr-325	2697	20	issued	issue	VERB
ftr-325	2697	21	to	to	ADP
ftr-325	2697	22	the	the	DET
ftr-325	2697	23	source	source	NOUN
ftr-325	2697	24	partnership	partnership	NOUN
ftr-325	2697	25	results	result	VERB
ftr-325	2697	26	in	in	ADP
ftr-325	2697	27	a	a	DET
ftr-325	2697	28	computational	computational	ADJ
ftr-325	2697	29	adjustment	adjustment	NOUN
ftr-325	2697	30	,	,	PUNCT
ftr-325	2697	31	the	the	DET
ftr-325	2697	32	irs	irs	PROPN
ftr-325	2697	33	could	could	AUX
ftr-325	2697	34	make	make	VERB
ftr-325	2697	35	a	a	DET
ftr-325	2697	36	direct	direct	ADJ
ftr-325	2697	37	assessment	assessment	NOUN
ftr-325	2697	38	against	against	ADP
ftr-325	2697	39	rawls	rawl	NOUN
ftr-325	2697	40	as	as	ADP
ftr-325	2697	41	an	an	DET
ftr-325	2697	42	indirect	indirect	ADJ
ftr-325	2697	43	partner	partner	NOUN
ftr-325	2697	44	(	(	PUNCT
ftr-325	2697	45	§	§	PROPN
ftr-325	2697	46	6231(a)(2	6231(a)(2	NUM
ftr-325	2697	47	)	)	PUNCT
ftr-325	2697	48	)	)	PUNCT
ftr-325	2697	49	without	without	ADP
ftr-325	2697	50	the	the	DET
ftr-325	2697	51	need	need	NOUN
ftr-325	2697	52	for	for	ADP
ftr-325	2697	53	an	an	DET
ftr-325	2697	54	fpaa	fpaa	NOUN
ftr-325	2697	55	against	against	ADP
ftr-325	2697	56	the	the	DET
ftr-325	2697	57	interim	interim	ADJ
ftr-325	2697	58	partnership	partnership	NOUN
ftr-325	2697	59	.	.	PUNCT
ftr-325	2698	1	5	5	X
ftr-325	2698	2	.	.	PUNCT
ftr-325	2698	3	tefra	tefra	PROPN
ftr-325	2698	4	audit	audit	NOUN
ftr-325	2698	5	rules	rule	NOUN
ftr-325	2698	6	bar	bar	NOUN
ftr-325	2698	7	tax	tax	NOUN
ftr-325	2698	8	court	court	NOUN
ftr-325	2698	9	consideration	consideration	NOUN
ftr-325	2698	10	of	of	ADP
ftr-325	2698	11	a	a	DET
ftr-325	2698	12	guaranteed	guarantee	VERB
ftr-325	2698	13	payment	payment	NOUN
ftr-325	2698	14	of	of	ADP
ftr-325	2698	15	a	a	DET
ftr-325	2698	16	small	small	ADJ
ftr-325	2698	17	partnership	partnership	NOUN
ftr-325	2698	18	with	with	ADP
ftr-325	2698	19	a	a	DET
ftr-325	2698	20	pass	pass	VERB
ftr-325	2698	21	-	-	PUNCT
ftr-325	2698	22	through	through	ADP
ftr-325	2698	23	member	member	NOUN
ftr-325	2698	24	.	.	PUNCT
ftr-325	2699	1	brennan	brennan	PROPN
ftr-325	2699	2	v.	v.	PROPN
ftr-325	2699	3	commissioner	commissioner	PROPN
ftr-325	2699	4	,	,	PUNCT
ftr-325	2699	5	t.c	t.c	PROPN
ftr-325	2699	6	.	.	PROPN
ftr-325	2699	7	memo	memo	NOUN
ftr-325	2699	8	.	.	PUNCT
ftr-325	2700	1	2012	2012	NUM
ftr-325	2700	2	-	-	SYM
ftr-325	2700	3	187	187	NUM
ftr-325	2700	4	(	(	PUNCT
ftr-325	2700	5	7/9/12	7/9/12	NUM
ftr-325	2700	6	)	)	PUNCT
ftr-325	2700	7	.	.	PUNCT
ftr-325	2701	1	in	in	ADP
ftr-325	2701	2	consolidated	consolidated	ADJ
ftr-325	2701	3	cases	case	NOUN
ftr-325	2701	4	,	,	PUNCT
ftr-325	2701	5	the	the	DET
ftr-325	2701	6	tax	tax	NOUN
ftr-325	2701	7	court	court	NOUN
ftr-325	2701	8	(	(	PUNCT
ftr-325	2701	9	judge	judge	NOUN
ftr-325	2701	10	kroupa	kroupa	NOUN
ftr-325	2701	11	)	)	PUNCT
ftr-325	2701	12	determined	determine	VERB
ftr-325	2701	13	that	that	SCONJ
ftr-325	2701	14	it	it	PRON
ftr-325	2701	15	lacked	lack	VERB
ftr-325	2701	16	jurisdiction	jurisdiction	NOUN
ftr-325	2701	17	under	under	ADP
ftr-325	2701	18	the	the	DET
ftr-325	2701	19	tefra	tefra	ADJ
ftr-325	2701	20	audit	audit	NOUN
ftr-325	2701	21	rules	rule	NOUN
ftr-325	2701	22	to	to	PART
ftr-325	2701	23	determine	determine	VERB
ftr-325	2701	24	whether	whether	SCONJ
ftr-325	2701	25	the	the	DET
ftr-325	2701	26	taxpayers	taxpayer	NOUN
ftr-325	2701	27	were	be	AUX
ftr-325	2701	28	entitled	entitle	VERB
ftr-325	2701	29	to	to	ADP
ftr-325	2701	30	flow	flow	NOUN
ftr-325	2701	31	-	-	PUNCT
ftr-325	2701	32	through	through	ADP
ftr-325	2701	33	losses	loss	NOUN
ftr-325	2701	34	attributable	attributable	ADJ
ftr-325	2701	35	to	to	ADP
ftr-325	2701	36	guaranteed	guarantee	VERB
ftr-325	2701	37	payments	payment	NOUN
ftr-325	2701	38	.	.	PUNCT
ftr-325	2702	1	the	the	DET
ftr-325	2702	2	involved	involved	ADJ
ftr-325	2702	3	parties	party	NOUN
ftr-325	2702	4	were	be	AUX
ftr-325	2702	5	members	member	NOUN
ftr-325	2702	6	of	of	ADP
ftr-325	2702	7	the	the	DET
ftr-325	2702	8	cutler	cutler	PROPN
ftr-325	2702	9	&	&	CCONJ
ftr-325	2702	10	company	company	PROPN
ftr-325	2702	11	llc	llc	PROPN
ftr-325	2702	12	,	,	PUNCT
ftr-325	2702	13	which	which	PRON
ftr-325	2702	14	managed	manage	VERB
ftr-325	2702	15	asset	asset	NOUN
ftr-325	2702	16	portfolios	portfolio	NOUN
ftr-325	2702	17	for	for	ADP
ftr-325	2702	18	high	high	ADJ
ftr-325	2702	19	-	-	PUNCT
ftr-325	2702	20	income	income	NOUN
ftr-325	2702	21	individuals	individual	NOUN
ftr-325	2702	22	.	.	PUNCT
ftr-325	2703	1	ashland	ashland	PROPN
ftr-325	2703	2	was	be	AUX
ftr-325	2703	3	the	the	DET
ftr-325	2703	4	ceo	ceo	NOUN
ftr-325	2703	5	of	of	ADP
ftr-325	2703	6	cutler	cutler	NOUN
ftr-325	2703	7	.	.	PUNCT
ftr-325	2704	1	ashland	ashland	PROPN
ftr-325	2704	2	and	and	CCONJ
ftr-325	2704	3	brennan	brennan	PROPN
ftr-325	2704	4	transferred	transfer	VERB
ftr-325	2704	5	their	their	PRON
ftr-325	2704	6	cutler	cutler	NOUN
ftr-325	2704	7	interests	interest	NOUN
ftr-325	2704	8	to	to	ADP
ftr-325	2704	9	a	a	DET
ftr-325	2704	10	general	general	ADJ
ftr-325	2704	11	partnership	partnership	NOUN
ftr-325	2704	12	,	,	PUNCT
ftr-325	2704	13	airport	airport	NOUN
ftr-325	2704	14	plaza	plaza	PROPN
ftr-325	2704	15	(	(	PUNCT
ftr-325	2704	16	ap	ap	PROPN
ftr-325	2704	17	)	)	PUNCT
ftr-325	2704	18	,	,	PUNCT
ftr-325	2704	19	which	which	PRON
ftr-325	2704	20	was	be	AUX
ftr-325	2704	21	to	to	PART
ftr-325	2704	22	dissolve	dissolve	VERB
ftr-325	2704	23	under	under	ADP
ftr-325	2704	24	its	its	PRON
ftr-325	2704	25	own	own	ADJ
ftr-325	2704	26	terms	term	NOUN
ftr-325	2704	27	at	at	ADP
ftr-325	2704	28	the	the	DET
ftr-325	2704	29	end	end	NOUN
ftr-325	2704	30	of	of	ADP
ftr-325	2704	31	2001	2001	NUM
ftr-325	2704	32	.	.	PUNCT
ftr-325	2705	1	the	the	DET
ftr-325	2705	2	cutler	cutler	NOUN
ftr-325	2705	3	operating	operating	NOUN
ftr-325	2705	4	agreement	agreement	NOUN
ftr-325	2705	5	in	in	ADP
ftr-325	2705	6	2002	2002	NUM
ftr-325	2705	7	identifies	identify	VERB
ftr-325	2705	8	ap	ap	PROPN
ftr-325	2705	9	as	as	ADP
ftr-325	2705	10	a	a	DET
ftr-325	2705	11	cutler	cutler	NOUN
ftr-325	2705	12	member	member	NOUN
ftr-325	2705	13	.	.	PUNCT
ftr-325	2706	1	cutler	cutler	PROPN
ftr-325	2706	2	was	be	AUX
ftr-325	2706	3	restructured	restructure	VERB
ftr-325	2706	4	in	in	ADP
ftr-325	2706	5	2002	2002	NUM
ftr-325	2706	6	because	because	SCONJ
ftr-325	2706	7	of	of	ADP
ftr-325	2706	8	―turmoil‖	―turmoil‖	PROPN
ftr-325	2706	9	among	among	ADP
ftr-325	2706	10	the	the	DET
ftr-325	2706	11	members	member	NOUN
ftr-325	2706	12	.	.	PUNCT
ftr-325	2707	1	ap‘s	ap‘s	NOUN
ftr-325	2707	2	2002	2002	NUM
ftr-325	2707	3	partnership	partnership	NOUN
ftr-325	2707	4	return	return	NOUN
ftr-325	2707	5	claimed	claim	VERB
ftr-325	2707	6	a	a	DET
ftr-325	2707	7	partnership	partnership	NOUN
ftr-325	2707	8	loss	loss	NOUN
ftr-325	2707	9	for	for	ADP
ftr-325	2707	10	2002	2002	NUM
ftr-325	2707	11	attributable	attributable	ADJ
ftr-325	2707	12	to	to	ADP
ftr-325	2707	13	a	a	DET
ftr-325	2707	14	guaranteed	guarantee	VERB
ftr-325	2707	15	payments	payment	NOUN
ftr-325	2707	16	to	to	ADP
ftr-325	2707	17	brennan	brennan	NOUN
ftr-325	2707	18	of	of	ADP
ftr-325	2707	19	$	$	SYM
ftr-325	2707	20	4,785,616	4,785,616	NUM
ftr-325	2707	21	and	and	CCONJ
ftr-325	2707	22	joseph	joseph	PROPN
ftr-325	2707	23	furey	furey	PROPN
ftr-325	2707	24	,	,	PUNCT
ftr-325	2707	25	a	a	DET
ftr-325	2707	26	former	former	ADJ
ftr-325	2707	27	cutler	cutler	NOUN
ftr-325	2707	28	member	member	NOUN
ftr-325	2707	29	,	,	PUNCT
ftr-325	2707	30	of	of	ADP
ftr-325	2707	31	$	$	SYM
ftr-325	2707	32	485,000	485,000	NUM
ftr-325	2707	33	.	.	PUNCT
ftr-325	2708	1	ashland	ashland	PROPN
ftr-325	2708	2	claimed	claim	VERB
ftr-325	2708	3	her	her	PRON
ftr-325	2708	4	share	share	NOUN
ftr-325	2708	5	of	of	ADP
ftr-325	2708	6	the	the	DET
ftr-325	2708	7	loss	loss	NOUN
ftr-325	2708	8	from	from	ADP
ftr-325	2708	9	ap	ap	PROPN
ftr-325	2708	10	on	on	ADP
ftr-325	2708	11	her	her	PRON
ftr-325	2708	12	2002	2002	NUM
ftr-325	2708	13	return	return	NOUN
ftr-325	2708	14	.	.	PUNCT
ftr-325	2709	1	in	in	ADP
ftr-325	2709	2	a	a	DET
ftr-325	2709	3	petition	petition	NOUN
ftr-325	2709	4	contesting	contest	VERB
ftr-325	2709	5	the	the	DET
ftr-325	2709	6	irs	irs	PROPN
ftr-325	2709	7	disallowance	disallowance	NOUN
ftr-325	2709	8	of	of	ADP
ftr-325	2709	9	the	the	DET
ftr-325	2709	10	loss	loss	NOUN
ftr-325	2709	11	,	,	PUNCT
ftr-325	2709	12	ashland	ashland	PROPN
ftr-325	2709	13	asserted	assert	VERB
ftr-325	2709	14	in	in	ADP
ftr-325	2709	15	an	an	DET
ftr-325	2709	16	amended	amend	VERB
ftr-325	2709	17	petition	petition	NOUN
ftr-325	2709	18	to	to	ADP
ftr-325	2709	19	the	the	DET
ftr-325	2709	20	court	court	NOUN
ftr-325	2709	21	that	that	SCONJ
ftr-325	2709	22	the	the	DET
ftr-325	2709	23	guaranteed	guarantee	VERB
ftr-325	2709	24	payments	payment	NOUN
ftr-325	2709	25	were	be	AUX
ftr-325	2709	26	in	in	ADP
ftr-325	2709	27	fact	fact	NOUN
ftr-325	2709	28	made	make	VERB
ftr-325	2709	29	by	by	ADP
ftr-325	2709	30	cutler	cutler	NOUN
ftr-325	2709	31	and	and	CCONJ
ftr-325	2709	32	that	that	DET
ftr-325	2709	33	ashland	ashland	NOUN
ftr-325	2709	34	was	be	AUX
ftr-325	2709	35	entitled	entitle	VERB
ftr-325	2709	36	to	to	ADP
ftr-325	2709	37	a	a	DET
ftr-325	2709	38	pass	pass	VERB
ftr-325	2709	39	-	-	PUNCT
ftr-325	2709	40	through	through	ADP
ftr-325	2709	41	loss	loss	NOUN
ftr-325	2709	42	from	from	ADP
ftr-325	2709	43	cutler	cutler	NOUN
ftr-325	2709	44	for	for	ADP
ftr-325	2709	45	the	the	DET
ftr-325	2709	46	payments	payment	NOUN
ftr-325	2709	47	.	.	PUNCT
ftr-325	2710	1	the	the	DET
ftr-325	2710	2	cutler	cutler	PROPN
ftr-325	2710	3	2002	2002	NUM
ftr-325	2710	4	partnership	partnership	NOUN
ftr-325	2710	5	return	return	NOUN
ftr-325	2710	6	,	,	PUNCT
ftr-325	2710	7	signed	sign	VERB
ftr-325	2710	8	by	by	ADP
ftr-325	2710	9	ashland	ashland	PROPN
ftr-325	2710	10	as	as	ADP
ftr-325	2710	11	ceo	ceo	NOUN
ftr-325	2710	12	,	,	PUNCT
ftr-325	2710	13	reported	report	VERB
ftr-325	2710	14	the	the	DET
ftr-325	2710	15	payments	payment	NOUN
ftr-325	2710	16	as	as	ADP
ftr-325	2710	17	guaranteed	guarantee	VERB
ftr-325	2710	18	payments	payment	NOUN
ftr-325	2710	19	to	to	ADP
ftr-325	2710	20	brennan	brennan	PROPN
ftr-325	2710	21	and	and	CCONJ
ftr-325	2710	22	furey	furey	PROPN
ftr-325	2710	23	.	.	PUNCT
ftr-325	2711	1	the	the	DET
ftr-325	2711	2	court	court	NOUN
ftr-325	2711	3	agreed	agree	VERB
ftr-325	2711	4	with	with	ADP
ftr-325	2711	5	the	the	DET
ftr-325	2711	6	irs	irs	PROPN
ftr-325	2711	7	that	that	SCONJ
ftr-325	2711	8	cutler	cutler	NOUN
ftr-325	2711	9	was	be	AUX
ftr-325	2711	10	a	a	DET
ftr-325	2711	11	tefra	tefra	ADJ
ftr-325	2711	12	partnership	partnership	NOUN
ftr-325	2711	13	so	so	SCONJ
ftr-325	2711	14	that	that	SCONJ
ftr-325	2711	15	the	the	DET
ftr-325	2711	16	status	status	NOUN
ftr-325	2711	17	of	of	ADP
ftr-325	2711	18	2013	2013	NUM
ftr-325	2711	19	]	]	PUNCT
ftr-325	2711	20	recent	recent	ADJ
ftr-325	2711	21	developments	development	NOUN
ftr-325	2711	22	in	in	ADP
ftr-325	2711	23	federal	federal	ADJ
ftr-325	2711	24	income	income	NOUN
ftr-325	2711	25	taxation	taxation	NOUN
ftr-325	2711	26	637	637	NUM
ftr-325	2711	27	guaranteed	guarantee	VERB
ftr-325	2711	28	payments	payment	NOUN
ftr-325	2711	29	by	by	ADP
ftr-325	2711	30	cutler	cutler	NOUN
ftr-325	2711	31	was	be	AUX
ftr-325	2711	32	a	a	DET
ftr-325	2711	33	partnership	partnership	NOUN
ftr-325	2711	34	item	item	NOUN
ftr-325	2711	35	,	,	PUNCT
ftr-325	2711	36	determinable	determinable	VERB
ftr-325	2711	37	only	only	ADV
ftr-325	2711	38	in	in	ADP
ftr-325	2711	39	a	a	DET
ftr-325	2711	40	tefra	tefra	ADJ
ftr-325	2711	41	proceeding	proceeding	NOUN
ftr-325	2711	42	.	.	PUNCT
ftr-325	2712	1	a	a	DET
ftr-325	2712	2	petition	petition	NOUN
ftr-325	2712	3	for	for	ADP
ftr-325	2712	4	administrative	administrative	ADJ
ftr-325	2712	5	adjustment	adjustment	NOUN
ftr-325	2712	6	of	of	ADP
ftr-325	2712	7	cutler‘s	cutler‘s	PROPN
ftr-325	2712	8	2002	2002	NUM
ftr-325	2712	9	return	return	NOUN
ftr-325	2712	10	was	be	AUX
ftr-325	2712	11	barred	bar	VERB
ftr-325	2712	12	by	by	ADP
ftr-325	2712	13	the	the	DET
ftr-325	2712	14	statute	statute	NOUN
ftr-325	2712	15	of	of	ADP
ftr-325	2712	16	limitations	limitation	NOUN
ftr-325	2712	17	.	.	PUNCT
ftr-325	2713	1	the	the	DET
ftr-325	2713	2	court	court	NOUN
ftr-325	2713	3	rejected	reject	VERB
ftr-325	2713	4	the	the	DET
ftr-325	2713	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2713	6	assertion	assertion	NOUN
ftr-325	2713	7	that	that	SCONJ
ftr-325	2713	8	cutler	cutler	NOUN
ftr-325	2713	9	was	be	AUX
ftr-325	2713	10	a	a	DET
ftr-325	2713	11	small	small	ADJ
ftr-325	2713	12	partnership	partnership	NOUN
ftr-325	2713	13	(	(	PUNCT
ftr-325	2713	14	fewer	few	ADJ
ftr-325	2713	15	than	than	ADP
ftr-325	2713	16	ten	ten	NUM
ftr-325	2713	17	members	member	NOUN
ftr-325	2713	18	)	)	PUNCT
ftr-325	2713	19	because	because	SCONJ
ftr-325	2713	20	the	the	DET
ftr-325	2713	21	small	small	ADJ
ftr-325	2713	22	partnership	partnership	NOUN
ftr-325	2713	23	exception	exception	NOUN
ftr-325	2713	24	does	do	AUX
ftr-325	2713	25	not	not	PART
ftr-325	2713	26	apply	apply	VERB
ftr-325	2713	27	under	under	ADP
ftr-325	2713	28	§	§	PROPN
ftr-325	2713	29	6231(a)(9	6231(a)(9	NOUN
ftr-325	2713	30	)	)	PUNCT
ftr-325	2713	31	to	to	ADP
ftr-325	2713	32	a	a	DET
ftr-325	2713	33	partnership	partnership	NOUN
ftr-325	2713	34	that	that	PRON
ftr-325	2713	35	has	have	VERB
ftr-325	2713	36	a	a	DET
ftr-325	2713	37	pass	pass	VERB
ftr-325	2713	38	-	-	PUNCT
ftr-325	2713	39	through	through	ADP
ftr-325	2713	40	entity	entity	NOUN
ftr-325	2713	41	as	as	ADP
ftr-325	2713	42	a	a	DET
ftr-325	2713	43	member	member	NOUN
ftr-325	2713	44	.	.	PUNCT
ftr-325	2714	1	the	the	DET
ftr-325	2714	2	court	court	NOUN
ftr-325	2714	3	did	do	AUX
ftr-325	2714	4	not	not	PART
ftr-325	2714	5	allow	allow	VERB
ftr-325	2714	6	ashland	ashland	NOUN
ftr-325	2714	7	to	to	PART
ftr-325	2714	8	disregard	disregard	VERB
ftr-325	2714	9	her	her	PRON
ftr-325	2714	10	chosen	choose	VERB
ftr-325	2714	11	form	form	NOUN
ftr-325	2714	12	of	of	ADP
ftr-325	2714	13	operating	operate	VERB
ftr-325	2714	14	ap	ap	PROPN
ftr-325	2714	15	as	as	ADP
ftr-325	2714	16	a	a	DET
ftr-325	2714	17	partnership	partnership	NOUN
ftr-325	2714	18	and	and	CCONJ
ftr-325	2714	19	reporting	reporting	NOUN
ftr-325	2714	20	partnership	partnership	NOUN
ftr-325	2714	21	returns	return	NOUN
ftr-325	2714	22	.	.	PUNCT
ftr-325	2715	1	in	in	ADP
ftr-325	2715	2	addition	addition	NOUN
ftr-325	2715	3	the	the	DET
ftr-325	2715	4	court	court	NOUN
ftr-325	2715	5	found	find	VERB
ftr-325	2715	6	that	that	SCONJ
ftr-325	2715	7	ap	ap	PROPN
ftr-325	2715	8	was	be	AUX
ftr-325	2715	9	treated	treat	VERB
ftr-325	2715	10	a	a	DET
ftr-325	2715	11	member	member	NOUN
ftr-325	2715	12	of	of	ADP
ftr-325	2715	13	cutler	cutler	NOUN
ftr-325	2715	14	in	in	ADP
ftr-325	2715	15	spite	spite	NOUN
ftr-325	2715	16	of	of	ADP
ftr-325	2715	17	ashland‘s	ashland‘s	PROPN
ftr-325	2715	18	argument	argument	NOUN
ftr-325	2715	19	that	that	SCONJ
ftr-325	2715	20	cutler	cutler	NOUN
ftr-325	2715	21	membership	membership	NOUN
ftr-325	2715	22	interests	interest	NOUN
ftr-325	2715	23	were	be	AUX
ftr-325	2715	24	never	never	ADV
ftr-325	2715	25	formally	formally	ADV
ftr-325	2715	26	transferred	transfer	VERB
ftr-325	2715	27	to	to	ADP
ftr-325	2715	28	ap	ap	PROPN
ftr-325	2715	29	because	because	SCONJ
ftr-325	2715	30	of	of	ADP
ftr-325	2715	31	stipulations	stipulation	NOUN
ftr-325	2715	32	by	by	ADP
ftr-325	2715	33	ashland	ashland	PROPN
ftr-325	2715	34	to	to	ADP
ftr-325	2715	35	the	the	DET
ftr-325	2715	36	contrary	contrary	NOUN
ftr-325	2715	37	and	and	CCONJ
ftr-325	2715	38	the	the	DET
ftr-325	2715	39	cutler	cutler	NOUN
ftr-325	2715	40	operating	operating	NOUN
ftr-325	2715	41	agreement	agreement	NOUN
ftr-325	2715	42	unambiguously	unambiguously	ADV
ftr-325	2715	43	including	include	VERB
ftr-325	2715	44	ap	ap	PROPN
ftr-325	2715	45	as	as	ADP
ftr-325	2715	46	a	a	DET
ftr-325	2715	47	member	member	NOUN
ftr-325	2715	48	.	.	PUNCT
ftr-325	2716	1	6	6	NUM
ftr-325	2716	2	.	.	X
ftr-325	2716	3	a	a	DET
ftr-325	2716	4	notice	notice	NOUN
ftr-325	2716	5	of	of	ADP
ftr-325	2716	6	deficiency	deficiency	NOUN
ftr-325	2716	7	relating	relate	VERB
ftr-325	2716	8	to	to	ADP
ftr-325	2716	9	the	the	DET
ftr-325	2716	10	partner	partner	NOUN
ftr-325	2716	11	level	level	NOUN
ftr-325	2716	12	loss	loss	NOUN
ftr-325	2716	13	limitation	limitation	NOUN
ftr-325	2716	14	rules	rule	NOUN
ftr-325	2716	15	need	need	AUX
ftr-325	2716	16	not	not	PART
ftr-325	2716	17	wait	wait	VERB
ftr-325	2716	18	for	for	ADP
ftr-325	2716	19	an	an	DET
ftr-325	2716	20	fpaa	fpaa	NOUN
ftr-325	2716	21	.	.	PUNCT
ftr-325	2717	1	meruelo	meruelo	PROPN
ftr-325	2717	2	v.	v.	PROPN
ftr-325	2717	3	commissioner	commissioner	PROPN
ftr-325	2717	4	,	,	PUNCT
ftr-325	2717	5	691	691	NUM
ftr-325	2717	6	f.3d	f.3d	NUM
ftr-325	2717	7	1108	1108	NUM
ftr-325	2717	8	(	(	PUNCT
ftr-325	2717	9	9th	9th	ADJ
ftr-325	2717	10	cir	cir	NOUN
ftr-325	2717	11	.	.	PUNCT
ftr-325	2718	1	8/16/12	8/16/12	NUM
ftr-325	2718	2	,	,	PUNCT
ftr-325	2718	3	as	as	ADP
ftr-325	2718	4	amend3ed	amend3ed	PROPN
ftr-325	2718	5	11/14/12	11/14/12	PROPN
ftr-325	2718	6	)	)	PUNCT
ftr-325	2718	7	.	.	PUNCT
ftr-325	2719	1	the	the	DET
ftr-325	2719	2	taxpayer	taxpayer	NOUN
ftr-325	2719	3	reported	report	VERB
ftr-325	2719	4	losses	loss	NOUN
ftr-325	2719	5	from	from	ADP
ftr-325	2719	6	a	a	DET
ftr-325	2719	7	single	single	ADJ
ftr-325	2719	8	-	-	PUNCT
ftr-325	2719	9	member	member	NOUN
ftr-325	2719	10	llc	llc	PROPN
ftr-325	2719	11	(	(	PUNCT
ftr-325	2719	12	disregarded	disregard	VERB
ftr-325	2719	13	entity	entity	NOUN
ftr-325	2719	14	)	)	PUNCT
ftr-325	2719	15	that	that	PRON
ftr-325	2719	16	was	be	AUX
ftr-325	2719	17	a	a	DET
ftr-325	2719	18	partner	partner	NOUN
ftr-325	2719	19	in	in	ADP
ftr-325	2719	20	intervest	intervest	NOUN
ftr-325	2719	21	,	,	PUNCT
ftr-325	2719	22	which	which	PRON
ftr-325	2719	23	reported	report	VERB
ftr-325	2719	24	losses	loss	NOUN
ftr-325	2719	25	from	from	ADP
ftr-325	2719	26	foreign	foreign	ADJ
ftr-325	2719	27	currency	currency	NOUN
ftr-325	2719	28	transactions	transaction	NOUN
ftr-325	2719	29	.	.	PUNCT
ftr-325	2720	1	neither	neither	CCONJ
ftr-325	2720	2	the	the	DET
ftr-325	2720	3	intervest	intervest	NOUN
ftr-325	2720	4	returns	return	NOUN
ftr-325	2720	5	nor	nor	CCONJ
ftr-325	2720	6	the	the	DET
ftr-325	2720	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2720	8	individual	individual	ADJ
ftr-325	2720	9	returns	return	NOUN
ftr-325	2720	10	identified	identify	VERB
ftr-325	2720	11	the	the	DET
ftr-325	2720	12	status	status	NOUN
ftr-325	2720	13	of	of	ADP
ftr-325	2720	14	the	the	DET
ftr-325	2720	15	disregarded	disregarded	ADJ
ftr-325	2720	16	llc	llc	NOUN
ftr-325	2720	17	.	.	PUNCT
ftr-325	2721	1	although	although	SCONJ
ftr-325	2721	2	the	the	DET
ftr-325	2721	3	irs	irs	PROPN
ftr-325	2721	4	was	be	AUX
ftr-325	2721	5	investigating	investigate	VERB
ftr-325	2721	6	intervest	intervest	NOUN
ftr-325	2721	7	for	for	ADP
ftr-325	2721	8	fraud	fraud	NOUN
ftr-325	2721	9	,	,	PUNCT
ftr-325	2721	10	and	and	CCONJ
ftr-325	2721	11	there	there	PRON
ftr-325	2721	12	was	be	VERB
ftr-325	2721	13	a	a	DET
ftr-325	2721	14	related	related	ADJ
ftr-325	2721	15	grand	grand	ADJ
ftr-325	2721	16	jury	jury	NOUN
ftr-325	2721	17	proceeding	proceeding	NOUN
ftr-325	2721	18	,	,	PUNCT
ftr-325	2721	19	the	the	DET
ftr-325	2721	20	irs	irs	PROPN
ftr-325	2721	21	did	do	AUX
ftr-325	2721	22	not	not	PART
ftr-325	2721	23	notify	notify	VERB
ftr-325	2721	24	intervest	intervest	NOUN
ftr-325	2721	25	that	that	SCONJ
ftr-325	2721	26	it	it	PRON
ftr-325	2721	27	would	would	AUX
ftr-325	2721	28	begin	begin	VERB
ftr-325	2721	29	an	an	DET
ftr-325	2721	30	audit	audit	NOUN
ftr-325	2721	31	,	,	PUNCT
ftr-325	2721	32	nor	nor	CCONJ
ftr-325	2721	33	did	do	AUX
ftr-325	2721	34	it	it	PRON
ftr-325	2721	35	issue	issue	VERB
ftr-325	2721	36	an	an	DET
ftr-325	2721	37	fpaa	fpaa	NOUN
ftr-325	2721	38	for	for	ADP
ftr-325	2721	39	the	the	DET
ftr-325	2721	40	year	year	NOUN
ftr-325	2721	41	at	at	ADP
ftr-325	2721	42	issue	issue	NOUN
ftr-325	2721	43	.	.	PUNCT
ftr-325	2722	1	the	the	DET
ftr-325	2722	2	irs	irs	PROPN
ftr-325	2722	3	issued	issue	VERB
ftr-325	2722	4	a	a	DET
ftr-325	2722	5	notice	notice	NOUN
ftr-325	2722	6	of	of	ADP
ftr-325	2722	7	deficiency	deficiency	NOUN
ftr-325	2722	8	to	to	ADP
ftr-325	2722	9	the	the	DET
ftr-325	2722	10	taxpayers	taxpayer	NOUN
ftr-325	2722	11	shortly	shortly	ADV
ftr-325	2722	12	before	before	SCONJ
ftr-325	2722	13	the	the	DET
ftr-325	2722	14	three	three	NUM
ftr-325	2722	15	-	-	PUNCT
ftr-325	2722	16	year	year	NOUN
ftr-325	2722	17	statute	statute	NOUN
ftr-325	2722	18	of	of	ADP
ftr-325	2722	19	limitations	limitation	NOUN
ftr-325	2722	20	would	would	AUX
ftr-325	2722	21	have	have	AUX
ftr-325	2722	22	expired	expire	VERB
ftr-325	2722	23	with	with	ADP
ftr-325	2722	24	respect	respect	NOUN
ftr-325	2722	25	to	to	ADP
ftr-325	2722	26	their	their	PRON
ftr-325	2722	27	individual	individual	ADJ
ftr-325	2722	28	returns	return	NOUN
ftr-325	2722	29	.	.	PUNCT
ftr-325	2723	1	affirming	affirm	VERB
ftr-325	2723	2	the	the	DET
ftr-325	2723	3	tax	tax	NOUN
ftr-325	2723	4	court	court	NOUN
ftr-325	2723	5	,	,	PUNCT
ftr-325	2723	6	132	132	NUM
ftr-325	2723	7	t.c	t.c	PROPN
ftr-325	2723	8	.	.	PROPN
ftr-325	2723	9	355	355	NUM
ftr-325	2723	10	(	(	PUNCT
ftr-325	2723	11	2009	2009	NUM
ftr-325	2723	12	)	)	PUNCT
ftr-325	2723	13	,	,	PUNCT
ftr-325	2723	14	the	the	DET
ftr-325	2723	15	court	court	NOUN
ftr-325	2723	16	of	of	ADP
ftr-325	2723	17	appeals	appeals	PROPN
ftr-325	2723	18	(	(	PUNCT
ftr-325	2723	19	judge	judge	PROPN
ftr-325	2723	20	n.r	n.r	PROPN
ftr-325	2723	21	.	.	PROPN
ftr-325	2723	22	smith	smith	PROPN
ftr-325	2723	23	)	)	PUNCT
ftr-325	2723	24	held	hold	VERB
ftr-325	2723	25	that	that	SCONJ
ftr-325	2723	26	even	even	ADV
ftr-325	2723	27	though	though	SCONJ
ftr-325	2723	28	application	application	NOUN
ftr-325	2723	29	to	to	ADP
ftr-325	2723	30	a	a	DET
ftr-325	2723	31	partner	partner	NOUN
ftr-325	2723	32	of	of	ADP
ftr-325	2723	33	the	the	DET
ftr-325	2723	34	loss	loss	NOUN
ftr-325	2723	35	limitation	limitation	NOUN
ftr-325	2723	36	rules	rule	NOUN
ftr-325	2723	37	of	of	ADP
ftr-325	2723	38	§	§	PROPN
ftr-325	2723	39	§	§	PROPN
ftr-325	2723	40	704(d	704(d	PROPN
ftr-325	2723	41	)	)	PUNCT
ftr-325	2723	42	and	and	CCONJ
ftr-325	2723	43	465	465	NUM
ftr-325	2723	44	are	be	AUX
ftr-325	2723	45	affected	affect	VERB
ftr-325	2723	46	items	item	NOUN
ftr-325	2723	47	that	that	PRON
ftr-325	2723	48	require	require	VERB
ftr-325	2723	49	a	a	DET
ftr-325	2723	50	partner	partner	NOUN
ftr-325	2723	51	-	-	PUNCT
ftr-325	2723	52	level	level	NOUN
ftr-325	2723	53	determination	determination	NOUN
ftr-325	2723	54	,	,	PUNCT
ftr-325	2723	55	a	a	DET
ftr-325	2723	56	notice	notice	NOUN
ftr-325	2723	57	of	of	ADP
ftr-325	2723	58	deficiency	deficiency	NOUN
ftr-325	2723	59	to	to	ADP
ftr-325	2723	60	a	a	DET
ftr-325	2723	61	partner	partner	NOUN
ftr-325	2723	62	based	base	VERB
ftr-325	2723	63	on	on	ADP
ftr-325	2723	64	the	the	DET
ftr-325	2723	65	application	application	NOUN
ftr-325	2723	66	of	of	ADP
ftr-325	2723	67	the	the	DET
ftr-325	2723	68	loss	loss	NOUN
ftr-325	2723	69	limitation	limitation	NOUN
ftr-325	2723	70	rules	rule	NOUN
ftr-325	2723	71	of	of	ADP
ftr-325	2723	72	§	§	PROPN
ftr-325	2723	73	§	§	PROPN
ftr-325	2723	74	704(d	704(d	PROPN
ftr-325	2723	75	)	)	PUNCT
ftr-325	2723	76	and	and	CCONJ
ftr-325	2723	77	465	465	NUM
ftr-325	2723	78	was	be	AUX
ftr-325	2723	79	not	not	PART
ftr-325	2723	80	issued	issue	VERB
ftr-325	2723	81	prematurely	prematurely	ADV
ftr-325	2723	82	and	and	CCONJ
ftr-325	2723	83	was	be	AUX
ftr-325	2723	84	valid	valid	ADJ
ftr-325	2723	85	.	.	PUNCT
ftr-325	2724	1	the	the	DET
ftr-325	2724	2	tax	tax	NOUN
ftr-325	2724	3	court	court	NOUN
ftr-325	2724	4	had	have	VERB
ftr-325	2724	5	jurisdiction	jurisdiction	NOUN
ftr-325	2724	6	over	over	ADP
ftr-325	2724	7	the	the	DET
ftr-325	2724	8	petition	petition	NOUN
ftr-325	2724	9	.	.	PUNCT
ftr-325	2725	1	while	while	SCONJ
ftr-325	2725	2	the	the	DET
ftr-325	2725	3	tefra	tefra	ADJ
ftr-325	2725	4	audit	audit	NOUN
ftr-325	2725	5	rules	rule	NOUN
ftr-325	2725	6	require	require	VERB
ftr-325	2725	7	completion	completion	NOUN
ftr-325	2725	8	of	of	ADP
ftr-325	2725	9	partnership	partnership	NOUN
ftr-325	2725	10	proceedings	proceeding	NOUN
ftr-325	2725	11	when	when	SCONJ
ftr-325	2725	12	a	a	DET
ftr-325	2725	13	partnership	partnership	NOUN
ftr-325	2725	14	item	item	NOUN
ftr-325	2725	15	or	or	CCONJ
ftr-325	2725	16	a	a	DET
ftr-325	2725	17	related	relate	VERB
ftr-325	2725	18	item	item	NOUN
ftr-325	2725	19	is	be	AUX
ftr-325	2725	20	involved	involve	VERB
ftr-325	2725	21	before	before	ADP
ftr-325	2725	22	issuing	issue	VERB
ftr-325	2725	23	a	a	DET
ftr-325	2725	24	notice	notice	NOUN
ftr-325	2725	25	of	of	ADP
ftr-325	2725	26	deficiency	deficiency	NOUN
ftr-325	2725	27	to	to	ADP
ftr-325	2725	28	partners	partner	NOUN
ftr-325	2725	29	,	,	PUNCT
ftr-325	2725	30	the	the	DET
ftr-325	2725	31	court	court	NOUN
ftr-325	2725	32	held	hold	VERB
ftr-325	2725	33	that	that	SCONJ
ftr-325	2725	34	tefra	tefra	PROPN
ftr-325	2725	35	does	do	AUX
ftr-325	2725	36	not	not	PART
ftr-325	2725	37	limit	limit	VERB
ftr-325	2725	38	the	the	DET
ftr-325	2725	39	issuance	issuance	NOUN
ftr-325	2725	40	of	of	ADP
ftr-325	2725	41	a	a	DET
ftr-325	2725	42	notice	notice	NOUN
ftr-325	2725	43	of	of	ADP
ftr-325	2725	44	deficiency	deficiency	NOUN
ftr-325	2725	45	when	when	SCONJ
ftr-325	2725	46	no	no	DET
ftr-325	2725	47	partnership	partnership	NOUN
ftr-325	2725	48	proceeding	proceeding	NOUN
ftr-325	2725	49	is	be	AUX
ftr-325	2725	50	pending	pende	VERB
ftr-325	2725	51	and	and	CCONJ
ftr-325	2725	52	no	no	DET
ftr-325	2725	53	notice	notice	NOUN
ftr-325	2725	54	of	of	ADP
ftr-325	2725	55	deficiency	deficiency	NOUN
ftr-325	2725	56	has	have	AUX
ftr-325	2725	57	been	be	AUX
ftr-325	2725	58	sent	send	VERB
ftr-325	2725	59	.	.	PUNCT
ftr-325	2726	1	the	the	DET
ftr-325	2726	2	court	court	NOUN
ftr-325	2726	3	also	also	ADV
ftr-325	2726	4	stated	state	VERB
ftr-325	2726	5	that	that	SCONJ
ftr-325	2726	6	although	although	SCONJ
ftr-325	2726	7	§	§	PROPN
ftr-325	2726	8	6225(a	6225(a	NOUN
ftr-325	2726	9	)	)	PUNCT
ftr-325	2726	10	provides	provide	VERB
ftr-325	2726	11	that	that	SCONJ
ftr-325	2726	12	―‗no	―‗no	PROPN
ftr-325	2726	13	assessment	assessment	NOUN
ftr-325	2726	14	of	of	ADP
ftr-325	2726	15	a	a	DET
ftr-325	2726	16	deficiency	deficiency	NOUN
ftr-325	2726	17	attributable	attributable	ADJ
ftr-325	2726	18	to	to	ADP
ftr-325	2726	19	any	any	DET
ftr-325	2726	20	partnership	partnership	NOUN
ftr-325	2726	21	item	item	NOUN
ftr-325	2726	22	may	may	AUX
ftr-325	2726	23	be	be	AUX
ftr-325	2726	24	made	make	VERB
ftr-325	2726	25	.	.	PUNCT
ftr-325	2726	26	.	.	PUNCT
ftr-325	2726	27	.	.	PUNCT
ftr-325	2727	1	before	before	SCONJ
ftr-325	2727	2	‘	'	PUNCT
ftr-325	2727	3	150	150	NUM
ftr-325	2727	4	days	day	NOUN
ftr-325	2727	5	after	after	ADP
ftr-325	2727	6	the	the	DET
ftr-325	2727	7	date	date	NOUN
ftr-325	2727	8	a	a	DET
ftr-325	2727	9	notice	notice	NOUN
ftr-325	2727	10	of	of	ADP
ftr-325	2727	11	fpaa	fpaa	NOUN
ftr-325	2727	12	is	be	AUX
ftr-325	2727	13	mailed	mail	VERB
ftr-325	2727	14	or	or	CCONJ
ftr-325	2727	15	a	a	DET
ftr-325	2727	16	proceeding	proceeding	NOUN
ftr-325	2727	17	in	in	ADP
ftr-325	2727	18	tax	tax	NOUN
ftr-325	2727	19	court	court	NOUN
ftr-325	2727	20	has	have	AUX
ftr-325	2727	21	been	be	AUX
ftr-325	2727	22	finalized[,]‖	finalized[,]‖	VERB
ftr-325	2728	1	[	[	X
ftr-325	2728	2	a]ssessment	a]ssessment	NOUN
ftr-325	2728	3	of	of	ADP
ftr-325	2728	4	a	a	DET
ftr-325	2728	5	deficiency	deficiency	NOUN
ftr-325	2728	6	is	be	AUX
ftr-325	2728	7	not	not	PART
ftr-325	2728	8	equivalent	equivalent	ADJ
ftr-325	2728	9	to	to	ADP
ftr-325	2728	10	providing	provide	VERB
ftr-325	2728	11	notice	notice	NOUN
ftr-325	2728	12	of	of	ADP
ftr-325	2728	13	a	a	DET
ftr-325	2728	14	deficiency.‖	deficiency.‖	NOUN
ftr-325	2728	15	the	the	DET
ftr-325	2728	16	court	court	NOUN
ftr-325	2728	17	also	also	ADV
ftr-325	2728	18	rejected	reject	VERB
ftr-325	2728	19	the	the	DET
ftr-325	2728	20	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2728	21	argument	argument	NOUN
ftr-325	2728	22	that	that	SCONJ
ftr-325	2728	23	the	the	DET
ftr-325	2728	24	notice	notice	NOUN
ftr-325	2728	25	of	of	ADP
ftr-325	2728	26	deficiency	deficiency	NOUN
ftr-325	2728	27	was	be	AUX
ftr-325	2728	28	improper	improper	ADJ
ftr-325	2728	29	when	when	SCONJ
ftr-325	2728	30	issued	issue	VERB
ftr-325	2728	31	because	because	SCONJ
ftr-325	2728	32	the	the	DET
ftr-325	2728	33	irs	irs	PROPN
ftr-325	2728	34	was	be	AUX
ftr-325	2728	35	considering	consider	VERB
ftr-325	2728	36	a	a	DET
ftr-325	2728	37	criminal	criminal	ADJ
ftr-325	2728	38	investigation	investigation	NOUN
ftr-325	2728	39	that	that	PRON
ftr-325	2728	40	might	might	AUX
ftr-325	2728	41	have	have	AUX
ftr-325	2728	42	found	find	VERB
ftr-325	2728	43	fraud	fraud	NOUN
ftr-325	2728	44	.	.	PUNCT
ftr-325	2729	1	the	the	DET
ftr-325	2729	2	court	court	NOUN
ftr-325	2729	3	held	hold	VERB
ftr-325	2729	4	that	that	SCONJ
ftr-325	2729	5	the	the	DET
ftr-325	2729	6	irs‘s	irs‘s	NOUN
ftr-325	2729	7	contemplation	contemplation	NOUN
ftr-325	2729	8	of	of	ADP
ftr-325	2729	9	initiating	initiate	VERB
ftr-325	2729	10	future	future	ADJ
ftr-325	2729	11	proceedings	proceeding	NOUN
ftr-325	2729	12	is	be	AUX
ftr-325	2729	13	irrelevant	irrelevant	ADJ
ftr-325	2729	14	and	and	CCONJ
ftr-325	2729	15	that	that	SCONJ
ftr-325	2729	16	638	638	NUM
ftr-325	2729	17	florida	florida	PROPN
ftr-325	2729	18	tax	tax	NOUN
ftr-325	2729	19	review	review	NOUN
ftr-325	2729	20	[	[	X
ftr-325	2729	21	vol	vol	NOUN
ftr-325	2729	22	.	.	PUNCT
ftr-325	2729	23	13:10	13:10	NUM
ftr-325	2729	24	requiring	require	VERB
ftr-325	2729	25	the	the	DET
ftr-325	2729	26	irs	irs	PROPN
ftr-325	2729	27	to	to	PART
ftr-325	2729	28	prove	prove	VERB
ftr-325	2729	29	that	that	SCONJ
ftr-325	2729	30	it	it	PRON
ftr-325	2729	31	had	have	VERB
ftr-325	2729	32	no	no	DET
ftr-325	2729	33	interest	interest	NOUN
ftr-325	2729	34	in	in	ADP
ftr-325	2729	35	future	future	ADJ
ftr-325	2729	36	partnership	partnership	NOUN
ftr-325	2729	37	-	-	PUNCT
ftr-325	2729	38	level	level	NOUN
ftr-325	2729	39	proceedings	proceeding	NOUN
ftr-325	2729	40	would	would	AUX
ftr-325	2729	41	serve	serve	VERB
ftr-325	2729	42	no	no	DET
ftr-325	2729	43	purpose	purpose	NOUN
ftr-325	2729	44	.	.	PUNCT
ftr-325	2730	1	7	7	X
ftr-325	2730	2	.	.	X
ftr-325	2730	3	asset	asset	NOUN
ftr-325	2730	4	management	management	NOUN
ftr-325	2730	5	joint	joint	ADJ
ftr-325	2730	6	venture	venture	NOUN
ftr-325	2730	7	is	be	AUX
ftr-325	2730	8	not	not	PART
ftr-325	2730	9	a	a	DET
ftr-325	2730	10	partnership	partnership	NOUN
ftr-325	2730	11	,	,	PUNCT
ftr-325	2730	12	so	so	ADV
ftr-325	2730	13	take	take	VERB
ftr-325	2730	14	that	that	DET
ftr-325	2730	15	ordinary	ordinary	ADJ
ftr-325	2730	16	income	income	NOUN
ftr-325	2730	17	.	.	PUNCT
ftr-325	2731	1	rigas	rigas	PROPN
ftr-325	2731	2	v	v	ADP
ftr-325	2731	3	united	united	PROPN
ftr-325	2731	4	states	states	PROPN
ftr-325	2731	5	,	,	PUNCT
ftr-325	2731	6	107	107	NUM
ftr-325	2731	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2731	8	2011	2011	NUM
ftr-325	2731	9	-	-	SYM
ftr-325	2731	10	2046	2046	NUM
ftr-325	2731	11	(	(	PUNCT
ftr-325	2731	12	s.d	s.d	PROPN
ftr-325	2731	13	.	.	PUNCT
ftr-325	2732	1	tex	tex	PROPN
ftr-325	2732	2	.	.	PROPN
ftr-325	2732	3	5/2/11	5/2/11	NUM
ftr-325	2732	4	)	)	PUNCT
ftr-325	2732	5	.	.	PUNCT
ftr-325	2733	1	hydrocarbon	hydrocarbon	NOUN
ftr-325	2733	2	capital	capital	PROPN
ftr-325	2733	3	,	,	PUNCT
ftr-325	2733	4	llc	llc	PROPN
ftr-325	2733	5	,	,	PUNCT
ftr-325	2733	6	which	which	PRON
ftr-325	2733	7	held	hold	VERB
ftr-325	2733	8	a	a	DET
ftr-325	2733	9	number	number	NOUN
ftr-325	2733	10	of	of	ADP
ftr-325	2733	11	oil	oil	NOUN
ftr-325	2733	12	and	and	CCONJ
ftr-325	2733	13	gas	gas	NOUN
ftr-325	2733	14	industry	industry	NOUN
ftr-325	2733	15	financial	financial	ADJ
ftr-325	2733	16	assets	asset	NOUN
ftr-325	2733	17	,	,	PUNCT
ftr-325	2733	18	entered	enter	VERB
ftr-325	2733	19	into	into	ADP
ftr-325	2733	20	a	a	DET
ftr-325	2733	21	loan	loan	NOUN
ftr-325	2733	22	management	management	NOUN
ftr-325	2733	23	and	and	CCONJ
ftr-325	2733	24	servicing	servicing	NOUN
ftr-325	2733	25	agreement	agreement	NOUN
ftr-325	2733	26	(	(	PUNCT
ftr-325	2733	27	specifically	specifically	ADV
ftr-325	2733	28	stating	state	VERB
ftr-325	2733	29	the	the	DET
ftr-325	2733	30	arrangement	arrangement	NOUN
ftr-325	2733	31	was	be	AUX
ftr-325	2733	32	not	not	PART
ftr-325	2733	33	a	a	DET
ftr-325	2733	34	partnership	partnership	NOUN
ftr-325	2733	35	)	)	PUNCT
ftr-325	2733	36	with	with	ADP
ftr-325	2733	37	odyssey	odyssey	ADJ
ftr-325	2733	38	energy	energy	NOUN
ftr-325	2733	39	capital	capital	NOUN
ftr-325	2733	40	i	i	PRON
ftr-325	2733	41	,	,	PUNCT
ftr-325	2733	42	lp	lp	PROPN
ftr-325	2733	43	,	,	PUNCT
ftr-325	2733	44	formed	form	VERB
ftr-325	2733	45	by	by	ADP
ftr-325	2733	46	five	five	NUM
ftr-325	2733	47	individual	individual	ADJ
ftr-325	2733	48	limited	limited	ADJ
ftr-325	2733	49	partners	partner	NOUN
ftr-325	2733	50	with	with	ADP
ftr-325	2733	51	an	an	DET
ftr-325	2733	52	llc	llc	PROPN
ftr-325	2733	53	general	general	PROPN
ftr-325	2733	54	partner	partner	NOUN
ftr-325	2733	55	.	.	PUNCT
ftr-325	2734	1	the	the	DET
ftr-325	2734	2	management	management	NOUN
ftr-325	2734	3	agreement	agreement	NOUN
ftr-325	2734	4	provided	provide	VERB
ftr-325	2734	5	for	for	ADP
ftr-325	2734	6	a	a	DET
ftr-325	2734	7	performance	performance	NOUN
ftr-325	2734	8	fee	fee	NOUN
ftr-325	2734	9	representing	represent	VERB
ftr-325	2734	10	20	20	NUM
ftr-325	2734	11	percent	percent	NOUN
ftr-325	2734	12	of	of	ADP
ftr-325	2734	13	profits	profit	NOUN
ftr-325	2734	14	after	after	ADP
ftr-325	2734	15	provisions	provision	NOUN
ftr-325	2734	16	for	for	ADP
ftr-325	2734	17	disposition	disposition	NOUN
ftr-325	2734	18	of	of	ADP
ftr-325	2734	19	income	income	NOUN
ftr-325	2734	20	realized	realize	VERB
ftr-325	2734	21	on	on	ADP
ftr-325	2734	22	the	the	DET
ftr-325	2734	23	asset	asset	NOUN
ftr-325	2734	24	portfolio	portfolio	NOUN
ftr-325	2734	25	designed	design	VERB
ftr-325	2734	26	to	to	PART
ftr-325	2734	27	recoup	recoup	VERB
ftr-325	2734	28	hydrocarbon‘s	hydrocarbon‘s	PROPN
ftr-325	2734	29	expenses	expense	NOUN
ftr-325	2734	30	,	,	PUNCT
ftr-325	2734	31	the	the	DET
ftr-325	2734	32	capital	capital	NOUN
ftr-325	2734	33	value	value	NOUN
ftr-325	2734	34	of	of	ADP
ftr-325	2734	35	the	the	DET
ftr-325	2734	36	portfolio	portfolio	NOUN
ftr-325	2734	37	,	,	PUNCT
ftr-325	2734	38	and	and	CCONJ
ftr-325	2734	39	a	a	DET
ftr-325	2734	40	10	10	NUM
ftr-325	2734	41	percent	percent	NOUN
ftr-325	2734	42	preferred	prefer	VERB
ftr-325	2734	43	return	return	NOUN
ftr-325	2734	44	.	.	PUNCT
ftr-325	2735	1	in	in	ADP
ftr-325	2735	2	a	a	DET
ftr-325	2735	3	claim	claim	NOUN
ftr-325	2735	4	for	for	ADP
ftr-325	2735	5	refund	refund	NOUN
ftr-325	2735	6	,	,	PUNCT
ftr-325	2735	7	the	the	DET
ftr-325	2735	8	taxpayer	taxpayer	NOUN
ftr-325	2735	9	,	,	PUNCT
ftr-325	2735	10	one	one	NUM
ftr-325	2735	11	of	of	ADP
ftr-325	2735	12	odyssey‘s	odyssey‘s	ADJ
ftr-325	2735	13	limited	limited	ADJ
ftr-325	2735	14	partners	partner	NOUN
ftr-325	2735	15	,	,	PUNCT
ftr-325	2735	16	claimed	claim	VERB
ftr-325	2735	17	pass	pass	VERB
ftr-325	2735	18	-	-	PUNCT
ftr-325	2735	19	through	through	ADP
ftr-325	2735	20	capital	capital	NOUN
ftr-325	2735	21	gain	gain	NOUN
ftr-325	2735	22	treatment	treatment	NOUN
ftr-325	2735	23	on	on	ADP
ftr-325	2735	24	gains	gain	NOUN
ftr-325	2735	25	from	from	ADP
ftr-325	2735	26	disposition	disposition	NOUN
ftr-325	2735	27	of	of	ADP
ftr-325	2735	28	the	the	DET
ftr-325	2735	29	managed	manage	VERB
ftr-325	2735	30	assets	asset	NOUN
ftr-325	2735	31	.	.	PUNCT
ftr-325	2736	1	the	the	DET
ftr-325	2736	2	district	district	NOUN
ftr-325	2736	3	court	court	NOUN
ftr-325	2736	4	(	(	PUNCT
ftr-325	2736	5	judge	judge	PROPN
ftr-325	2736	6	ellison	ellison	PROPN
ftr-325	2736	7	)	)	PUNCT
ftr-325	2736	8	agreed	agree	VERB
ftr-325	2736	9	with	with	ADP
ftr-325	2736	10	the	the	DET
ftr-325	2736	11	irs	irs	PROPN
ftr-325	2736	12	determination	determination	NOUN
ftr-325	2736	13	that	that	SCONJ
ftr-325	2736	14	the	the	DET
ftr-325	2736	15	income	income	NOUN
ftr-325	2736	16	to	to	ADP
ftr-325	2736	17	the	the	DET
ftr-325	2736	18	odyssey	odyssey	ADJ
ftr-325	2736	19	partners	partner	NOUN
ftr-325	2736	20	was	be	AUX
ftr-325	2736	21	ordinary	ordinary	ADJ
ftr-325	2736	22	income	income	NOUN
ftr-325	2736	23	as	as	ADP
ftr-325	2736	24	a	a	DET
ftr-325	2736	25	service	service	NOUN
ftr-325	2736	26	fee	fee	NOUN
ftr-325	2736	27	rather	rather	ADV
ftr-325	2736	28	than	than	ADP
ftr-325	2736	29	passthrough	passthrough	PROPN
ftr-325	2736	30	partnership	partnership	NOUN
ftr-325	2736	31	income	income	NOUN
ftr-325	2736	32	from	from	ADP
ftr-325	2736	33	a	a	DET
ftr-325	2736	34	joint	joint	ADJ
ftr-325	2736	35	venture	venture	NOUN
ftr-325	2736	36	with	with	ADP
ftr-325	2736	37	hydrocarbon	hydrocarbon	NOUN
ftr-325	2736	38	.	.	PUNCT
ftr-325	2737	1	the	the	DET
ftr-325	2737	2	court	court	NOUN
ftr-325	2737	3	indicated	indicate	VERB
ftr-325	2737	4	that	that	SCONJ
ftr-325	2737	5	notwithstanding	notwithstanding	ADP
ftr-325	2737	6	the	the	DET
ftr-325	2737	7	unambiguous	unambiguous	ADJ
ftr-325	2737	8	text	text	NOUN
ftr-325	2737	9	of	of	ADP
ftr-325	2737	10	the	the	DET
ftr-325	2737	11	management	management	NOUN
ftr-325	2737	12	agreement	agreement	NOUN
ftr-325	2737	13	eschewing	eschew	VERB
ftr-325	2737	14	partnership	partnership	NOUN
ftr-325	2737	15	status	status	NOUN
ftr-325	2737	16	,	,	PUNCT
ftr-325	2737	17	it	it	PRON
ftr-325	2737	18	may	may	AUX
ftr-325	2737	19	still	still	ADV
ftr-325	2737	20	look	look	VERB
ftr-325	2737	21	to	to	ADP
ftr-325	2737	22	the	the	DET
ftr-325	2737	23	conduct	conduct	NOUN
ftr-325	2737	24	of	of	ADP
ftr-325	2737	25	the	the	DET
ftr-325	2737	26	parties	party	NOUN
ftr-325	2737	27	to	to	PART
ftr-325	2737	28	determine	determine	VERB
ftr-325	2737	29	whether	whether	SCONJ
ftr-325	2737	30	the	the	DET
ftr-325	2737	31	arrangement	arrangement	NOUN
ftr-325	2737	32	was	be	AUX
ftr-325	2737	33	a	a	DET
ftr-325	2737	34	partnership	partnership	NOUN
ftr-325	2737	35	.	.	PUNCT
ftr-325	2738	1	the	the	DET
ftr-325	2738	2	court	court	NOUN
ftr-325	2738	3	indicated	indicate	VERB
ftr-325	2738	4	that	that	SCONJ
ftr-325	2738	5	the	the	DET
ftr-325	2738	6	odyssey	odyssey	ADJ
ftr-325	2738	7	partners	partner	NOUN
ftr-325	2738	8	contributed	contribute	VERB
ftr-325	2738	9	both	both	DET
ftr-325	2738	10	capital	capital	NOUN
ftr-325	2738	11	and	and	CCONJ
ftr-325	2738	12	services	service	NOUN
ftr-325	2738	13	to	to	ADP
ftr-325	2738	14	the	the	DET
ftr-325	2738	15	relationship	relationship	NOUN
ftr-325	2738	16	with	with	ADP
ftr-325	2738	17	hydrocarbon	hydrocarbon	NOUN
ftr-325	2738	18	,	,	PUNCT
ftr-325	2738	19	and	and	CCONJ
ftr-325	2738	20	the	the	DET
ftr-325	2738	21	arrangement	arrangement	NOUN
ftr-325	2738	22	provided	provide	VERB
ftr-325	2738	23	for	for	ADP
ftr-325	2738	24	a	a	DET
ftr-325	2738	25	profit	profit	NOUN
ftr-325	2738	26	sharing	sharing	NOUN
ftr-325	2738	27	and	and	CCONJ
ftr-325	2738	28	some	some	DET
ftr-325	2738	29	risk	risk	NOUN
ftr-325	2738	30	of	of	ADP
ftr-325	2738	31	loss	loss	NOUN
ftr-325	2738	32	for	for	ADP
ftr-325	2738	33	the	the	DET
ftr-325	2738	34	odyssey	odyssey	ADJ
ftr-325	2738	35	partners	partner	NOUN
ftr-325	2738	36	,	,	PUNCT
ftr-325	2738	37	which	which	PRON
ftr-325	2738	38	supported	support	VERB
ftr-325	2738	39	treating	treat	VERB
ftr-325	2738	40	the	the	DET
ftr-325	2738	41	arrangement	arrangement	NOUN
ftr-325	2738	42	as	as	ADP
ftr-325	2738	43	a	a	DET
ftr-325	2738	44	partnership	partnership	NOUN
ftr-325	2738	45	.	.	PUNCT
ftr-325	2739	1	odyssey	odyssey	PROPN
ftr-325	2739	2	maintained	maintain	VERB
ftr-325	2739	3	significant	significant	ADJ
ftr-325	2739	4	management	management	NOUN
ftr-325	2739	5	responsibility	responsibility	NOUN
ftr-325	2739	6	for	for	ADP
ftr-325	2739	7	the	the	DET
ftr-325	2739	8	hydrocarbon	hydrocarbon	NOUN
ftr-325	2739	9	assets	asset	NOUN
ftr-325	2739	10	,	,	PUNCT
ftr-325	2739	11	but	but	CCONJ
ftr-325	2739	12	it	it	PRON
ftr-325	2739	13	did	do	AUX
ftr-325	2739	14	not	not	PART
ftr-325	2739	15	have	have	VERB
ftr-325	2739	16	authority	authority	NOUN
ftr-325	2739	17	to	to	PART
ftr-325	2739	18	withdraw	withdraw	VERB
ftr-325	2739	19	funds	fund	NOUN
ftr-325	2739	20	from	from	ADP
ftr-325	2739	21	hydrocarbon	hydrocarbon	NOUN
ftr-325	2739	22	bank	bank	NOUN
ftr-325	2739	23	accounts	account	NOUN
ftr-325	2739	24	,	,	PUNCT
ftr-325	2739	25	it	it	PRON
ftr-325	2739	26	could	could	AUX
ftr-325	2739	27	not	not	PART
ftr-325	2739	28	increase	increase	VERB
ftr-325	2739	29	hydrocarbon‘s	hydrocarbon‘s	NOUN
ftr-325	2739	30	capital	capital	NOUN
ftr-325	2739	31	commitment	commitment	NOUN
ftr-325	2739	32	to	to	ADP
ftr-325	2739	33	a	a	DET
ftr-325	2739	34	particular	particular	ADJ
ftr-325	2739	35	asset	asset	NOUN
ftr-325	2739	36	,	,	PUNCT
ftr-325	2739	37	it	it	PRON
ftr-325	2739	38	could	could	AUX
ftr-325	2739	39	not	not	PART
ftr-325	2739	40	enter	enter	VERB
ftr-325	2739	41	into	into	ADP
ftr-325	2739	42	binding	bind	VERB
ftr-325	2739	43	agreements	agreement	NOUN
ftr-325	2739	44	in	in	ADP
ftr-325	2739	45	hydrocarbon‘s	hydrocarbon‘s	NOUN
ftr-325	2739	46	name	name	NOUN
ftr-325	2739	47	,	,	PUNCT
ftr-325	2739	48	and	and	CCONJ
ftr-325	2739	49	it	it	PRON
ftr-325	2739	50	could	could	AUX
ftr-325	2739	51	not	not	PART
ftr-325	2739	52	dispose	dispose	VERB
ftr-325	2739	53	of	of	ADP
ftr-325	2739	54	an	an	DET
ftr-325	2739	55	asset	asset	NOUN
ftr-325	2739	56	without	without	ADP
ftr-325	2739	57	hydrocarbon‘s	hydrocarbon‘s	X
ftr-325	2739	58	written	write	VERB
ftr-325	2739	59	approval	approval	NOUN
ftr-325	2739	60	.	.	PUNCT
ftr-325	2740	1	odyssey	odyssey	PROPN
ftr-325	2740	2	did	do	AUX
ftr-325	2740	3	not	not	PART
ftr-325	2740	4	share	share	VERB
ftr-325	2740	5	control	control	NOUN
ftr-325	2740	6	over	over	ADP
ftr-325	2740	7	bank	bank	NOUN
ftr-325	2740	8	accounts	account	NOUN
ftr-325	2740	9	that	that	PRON
ftr-325	2740	10	corresponded	correspond	VERB
ftr-325	2740	11	to	to	ADP
ftr-325	2740	12	companies	company	NOUN
ftr-325	2740	13	in	in	ADP
ftr-325	2740	14	the	the	DET
ftr-325	2740	15	asset	asset	NOUN
ftr-325	2740	16	portfolio	portfolio	NOUN
ftr-325	2740	17	,	,	PUNCT
ftr-325	2740	18	nor	nor	CCONJ
ftr-325	2740	19	could	could	AUX
ftr-325	2740	20	it	it	PRON
ftr-325	2740	21	disburse	disburse	VERB
ftr-325	2740	22	funds	fund	NOUN
ftr-325	2740	23	from	from	ADP
ftr-325	2740	24	the	the	DET
ftr-325	2740	25	accounts	account	NOUN
ftr-325	2740	26	,	,	PUNCT
ftr-325	2740	27	and	and	CCONJ
ftr-325	2740	28	thus	thus	ADV
ftr-325	2740	29	lacked	lack	VERB
ftr-325	2740	30	control	control	NOUN
ftr-325	2740	31	over	over	ADP
ftr-325	2740	32	the	the	DET
ftr-325	2740	33	assets	asset	NOUN
ftr-325	2740	34	and	and	CCONJ
ftr-325	2740	35	income	income	NOUN
ftr-325	2740	36	of	of	ADP
ftr-325	2740	37	the	the	DET
ftr-325	2740	38	venture	venture	NOUN
ftr-325	2740	39	.	.	PUNCT
ftr-325	2741	1	finally	finally	ADV
ftr-325	2741	2	,	,	PUNCT
ftr-325	2741	3	the	the	DET
ftr-325	2741	4	court	court	NOUN
ftr-325	2741	5	pointed	point	VERB
ftr-325	2741	6	to	to	ADP
ftr-325	2741	7	the	the	DET
ftr-325	2741	8	fact	fact	NOUN
ftr-325	2741	9	that	that	SCONJ
ftr-325	2741	10	neither	neither	CCONJ
ftr-325	2741	11	hydrocarbon	hydrocarbon	NOUN
ftr-325	2741	12	nor	nor	CCONJ
ftr-325	2741	13	odyssey	odyssey	NOUN
ftr-325	2741	14	filed	file	VERB
ftr-325	2741	15	tax	tax	NOUN
ftr-325	2741	16	returns	return	NOUN
ftr-325	2741	17	treating	treat	VERB
ftr-325	2741	18	the	the	DET
ftr-325	2741	19	arrangement	arrangement	NOUN
ftr-325	2741	20	as	as	ADP
ftr-325	2741	21	a	a	DET
ftr-325	2741	22	partnership	partnership	NOUN
ftr-325	2741	23	.	.	PUNCT
ftr-325	2742	1	thus	thus	ADV
ftr-325	2742	2	,	,	PUNCT
ftr-325	2742	3	the	the	DET
ftr-325	2742	4	court	court	NOUN
ftr-325	2742	5	found	find	VERB
ftr-325	2742	6	that	that	SCONJ
ftr-325	2742	7	the	the	DET
ftr-325	2742	8	irs	irs	PROPN
ftr-325	2742	9	established	establish	VERB
ftr-325	2742	10	by	by	ADP
ftr-325	2742	11	a	a	DET
ftr-325	2742	12	preponderance	preponderance	NOUN
ftr-325	2742	13	of	of	ADP
ftr-325	2742	14	the	the	DET
ftr-325	2742	15	evidence	evidence	NOUN
ftr-325	2742	16	that	that	SCONJ
ftr-325	2742	17	a	a	DET
ftr-325	2742	18	partnership	partnership	NOUN
ftr-325	2742	19	did	do	AUX
ftr-325	2742	20	not	not	PART
ftr-325	2742	21	exist	exist	VERB
ftr-325	2742	22	.	.	PUNCT
ftr-325	2743	1			PUNCT
ftr-325	2743	2	the	the	DET
ftr-325	2743	3	court	court	NOUN
ftr-325	2743	4	also	also	ADV
ftr-325	2743	5	held	hold	VERB
ftr-325	2743	6	that	that	SCONJ
ftr-325	2743	7	it	it	PRON
ftr-325	2743	8	had	have	VERB
ftr-325	2743	9	jurisdiction	jurisdiction	NOUN
ftr-325	2743	10	to	to	PART
ftr-325	2743	11	consider	consider	VERB
ftr-325	2743	12	the	the	DET
ftr-325	2743	13	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2743	14	refund	refund	NOUN
ftr-325	2743	15	claim	claim	NOUN
ftr-325	2743	16	under	under	ADP
ftr-325	2743	17	tefra	tefra	NOUN
ftr-325	2743	18	as	as	ADP
ftr-325	2743	19	a	a	DET
ftr-325	2743	20	partner	partner	NOUN
ftr-325	2743	21	item	item	NOUN
ftr-325	2743	22	based	base	VERB
ftr-325	2743	23	on	on	ADP
ftr-325	2743	24	its	its	PRON
ftr-325	2743	25	holding	holding	NOUN
ftr-325	2743	26	that	that	SCONJ
ftr-325	2743	27	the	the	DET
ftr-325	2743	28	taxpayers	taxpayer	NOUN
ftr-325	2743	29	‘	'	PUNCT
ftr-325	2743	30	amended	amend	VERB
ftr-325	2743	31	returns	return	NOUN
ftr-325	2743	32	qualified	qualified	ADJ
ftr-325	2743	33	as	as	ADP
ftr-325	2743	34	a	a	DET
ftr-325	2743	35	partner	partner	NOUN
ftr-325	2743	36	administrative	administrative	ADJ
ftr-325	2743	37	adjustment	adjustment	NOUN
ftr-325	2743	38	request	request	NOUN
ftr-325	2743	39	as	as	ADP
ftr-325	2743	40	being	be	AUX
ftr-325	2743	41	in	in	ADP
ftr-325	2743	42	substantial	substantial	ADJ
ftr-325	2743	43	compliance	compliance	NOUN
ftr-325	2743	44	with	with	ADP
ftr-325	2743	45	the	the	DET
ftr-325	2743	46	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	PROPN
ftr-325	2743	47	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	PROPN
ftr-325	2743	48	2013	2013	NUM
ftr-325	2743	49	]	]	PUNCT
ftr-325	2743	50	recent	recent	ADJ
ftr-325	2743	51	developments	development	NOUN
ftr-325	2743	52	in	in	ADP
ftr-325	2743	53	federal	federal	ADJ
ftr-325	2743	54	income	income	NOUN
ftr-325	2743	55	taxation	taxation	NOUN
ftr-325	2743	56	639	639	NUM
ftr-325	2743	57	requirements	requirement	NOUN
ftr-325	2743	58	of	of	ADP
ftr-325	2743	59	reg	reg	NOUN
ftr-325	2743	60	.	.	PUNCT
ftr-325	2744	1	§	§	PROPN
ftr-325	2744	2	301.6227(d)-1	301.6227(d)-1	NOUN
ftr-325	2744	3	,	,	PUNCT
ftr-325	2744	4	notwithstanding	notwithstanding	ADP
ftr-325	2744	5	the	the	DET
ftr-325	2744	6	absence	absence	NOUN
ftr-325	2744	7	of	of	ADP
ftr-325	2744	8	a	a	DET
ftr-325	2744	9	timely	timely	ADV
ftr-325	2744	10	filed	file	VERB
ftr-325	2744	11	form	form	NOUN
ftr-325	2744	12	8802	8802	NUM
ftr-325	2744	13	as	as	SCONJ
ftr-325	2744	14	required	require	VERB
ftr-325	2744	15	by	by	ADP
ftr-325	2744	16	the	the	DET
ftr-325	2744	17	regulations	regulation	NOUN
ftr-325	2744	18	.	.	PUNCT
ftr-325	2745	1	a.	a.	NOUN
ftr-325	2745	2	the	the	DET
ftr-325	2745	3	fifth	fifth	ADJ
ftr-325	2745	4	circuit	circuit	NOUN
ftr-325	2745	5	reverses	reverse	VERB
ftr-325	2745	6	the	the	DET
ftr-325	2745	7	district	district	NOUN
ftr-325	2745	8	court	court	NOUN
ftr-325	2745	9	but	but	CCONJ
ftr-325	2745	10	the	the	DET
ftr-325	2745	11	taxpayer	taxpayer	NOUN
ftr-325	2745	12	still	still	ADV
ftr-325	2745	13	loses	lose	VERB
ftr-325	2745	14	.	.	PUNCT
ftr-325	2746	1	this	this	DET
ftr-325	2746	2	case	case	NOUN
ftr-325	2746	3	proves	prove	VERB
ftr-325	2746	4	that	that	SCONJ
ftr-325	2746	5	the	the	DET
ftr-325	2746	6	tefra	tefra	ADJ
ftr-325	2746	7	audit	audit	NOUN
ftr-325	2746	8	rules	rule	NOUN
ftr-325	2746	9	are	be	AUX
ftr-325	2746	10	ridiculously	ridiculously	ADV
ftr-325	2746	11	complicated	complicated	ADJ
ftr-325	2746	12	and	and	CCONJ
ftr-325	2746	13	result	result	VERB
ftr-325	2746	14	in	in	ADP
ftr-325	2746	15	a	a	DET
ftr-325	2746	16	catch-22	catch-22	PROPN
ftr-325	2746	17	.	.	PROPN
ftr-325	2746	18	rigas	rigas	NOUN
ftr-325	2746	19	v.	v.	ADP
ftr-325	2746	20	united	united	PROPN
ftr-325	2746	21	states	states	PROPN
ftr-325	2746	22	,	,	PUNCT
ftr-325	2746	23	486	486	NUM
ftr-325	2746	24	fed	feed	VERB
ftr-325	2746	25	.	.	PUNCT
ftr-325	2747	1	appx	appx	PROPN
ftr-325	2747	2	.	.	PROPN
ftr-325	2748	1	491	491	NUM
ftr-325	2748	2	(	(	PUNCT
ftr-325	2748	3	5th	5th	ADJ
ftr-325	2748	4	cir	cir	NOUN
ftr-325	2748	5	.	.	PUNCT
ftr-325	2748	6	8/21/12	8/21/12	NUM
ftr-325	2748	7	)	)	PUNCT
ftr-325	2748	8	.	.	PUNCT
ftr-325	2749	1	the	the	DET
ftr-325	2749	2	taxpayer	taxpayer	NOUN
ftr-325	2749	3	was	be	AUX
ftr-325	2749	4	one	one	NUM
ftr-325	2749	5	of	of	ADP
ftr-325	2749	6	five	five	NUM
ftr-325	2749	7	limited	limited	ADJ
ftr-325	2749	8	partners	partner	NOUN
ftr-325	2749	9	in	in	ADP
ftr-325	2749	10	odyssey	odyssey	ADJ
ftr-325	2749	11	energy	energy	NOUN
ftr-325	2749	12	capital	capital	NOUN
ftr-325	2749	13	i	i	PRON
ftr-325	2749	14	,	,	PUNCT
ftr-325	2749	15	lp	lp	PROPN
ftr-325	2749	16	(	(	PUNCT
ftr-325	2749	17	odyssey	odyssey	NOUN
ftr-325	2749	18	)	)	PUNCT
ftr-325	2749	19	,	,	PUNCT
ftr-325	2749	20	which	which	PRON
ftr-325	2749	21	entered	enter	VERB
ftr-325	2749	22	into	into	ADP
ftr-325	2749	23	a	a	DET
ftr-325	2749	24	loan	loan	NOUN
ftr-325	2749	25	management	management	NOUN
ftr-325	2749	26	and	and	CCONJ
ftr-325	2749	27	servicing	servicing	NOUN
ftr-325	2749	28	agreement	agreement	NOUN
ftr-325	2749	29	with	with	ADP
ftr-325	2749	30	hydrocarbon	hydrocarbon	NOUN
ftr-325	2749	31	capital	capital	NOUN
ftr-325	2749	32	,	,	PUNCT
ftr-325	2749	33	llc	llc	PROPN
ftr-325	2749	34	.	.	PUNCT
ftr-325	2750	1	the	the	DET
ftr-325	2750	2	agreement	agreement	NOUN
ftr-325	2750	3	provided	provide	VERB
ftr-325	2750	4	for	for	ADP
ftr-325	2750	5	a	a	DET
ftr-325	2750	6	performance	performance	NOUN
ftr-325	2750	7	fee	fee	NOUN
ftr-325	2750	8	representing	represent	VERB
ftr-325	2750	9	20	20	NUM
ftr-325	2750	10	percent	percent	NOUN
ftr-325	2750	11	of	of	ADP
ftr-325	2750	12	profits	profit	NOUN
ftr-325	2750	13	after	after	ADP
ftr-325	2750	14	provisions	provision	NOUN
ftr-325	2750	15	for	for	ADP
ftr-325	2750	16	disposition	disposition	NOUN
ftr-325	2750	17	of	of	ADP
ftr-325	2750	18	income	income	NOUN
ftr-325	2750	19	realized	realize	VERB
ftr-325	2750	20	on	on	ADP
ftr-325	2750	21	the	the	DET
ftr-325	2750	22	asset	asset	NOUN
ftr-325	2750	23	portfolio	portfolio	NOUN
ftr-325	2750	24	designed	design	VERB
ftr-325	2750	25	to	to	PART
ftr-325	2750	26	recoup	recoup	VERB
ftr-325	2750	27	hydrocarbon‘s	hydrocarbon‘s	PROPN
ftr-325	2750	28	expenses	expense	NOUN
ftr-325	2750	29	,	,	PUNCT
ftr-325	2750	30	the	the	DET
ftr-325	2750	31	capital	capital	NOUN
ftr-325	2750	32	value	value	NOUN
ftr-325	2750	33	of	of	ADP
ftr-325	2750	34	the	the	DET
ftr-325	2750	35	portfolio	portfolio	NOUN
ftr-325	2750	36	and	and	CCONJ
ftr-325	2750	37	a	a	DET
ftr-325	2750	38	10	10	NUM
ftr-325	2750	39	percent	percent	NOUN
ftr-325	2750	40	preferred	prefer	VERB
ftr-325	2750	41	return	return	NOUN
ftr-325	2750	42	.	.	PUNCT
ftr-325	2751	1	the	the	DET
ftr-325	2751	2	agreement	agreement	NOUN
ftr-325	2751	3	specifically	specifically	ADV
ftr-325	2751	4	stated	state	VERB
ftr-325	2751	5	that	that	SCONJ
ftr-325	2751	6	the	the	DET
ftr-325	2751	7	arrangement	arrangement	NOUN
ftr-325	2751	8	was	be	AUX
ftr-325	2751	9	not	not	PART
ftr-325	2751	10	a	a	DET
ftr-325	2751	11	partnership	partnership	NOUN
ftr-325	2751	12	.	.	PUNCT
ftr-325	2752	1	in	in	ADP
ftr-325	2752	2	2004	2004	NUM
ftr-325	2752	3	hydrocarbon	hydrocarbon	NOUN
ftr-325	2752	4	recognized	recognize	VERB
ftr-325	2752	5	approximately	approximately	ADV
ftr-325	2752	6	$	$	SYM
ftr-325	2752	7	110	110	NUM
ftr-325	2752	8	million	million	NUM
ftr-325	2752	9	of	of	ADP
ftr-325	2752	10	gain	gain	NOUN
ftr-325	2752	11	on	on	ADP
ftr-325	2752	12	disposition	disposition	NOUN
ftr-325	2752	13	of	of	ADP
ftr-325	2752	14	assets	asset	NOUN
ftr-325	2752	15	and	and	CCONJ
ftr-325	2752	16	paid	pay	VERB
ftr-325	2752	17	a	a	DET
ftr-325	2752	18	performance	performance	NOUN
ftr-325	2752	19	fee	fee	NOUN
ftr-325	2752	20	to	to	ADP
ftr-325	2752	21	odyssey	odyssey	NOUN
ftr-325	2752	22	of	of	ADP
ftr-325	2752	23	approximately	approximately	ADV
ftr-325	2752	24	$	$	SYM
ftr-325	2752	25	20	20	NUM
ftr-325	2752	26	million	million	NUM
ftr-325	2752	27	.	.	PUNCT
ftr-325	2753	1	odyssey	odyssey	PROPN
ftr-325	2753	2	originally	originally	ADV
ftr-325	2753	3	reported	report	VERB
ftr-325	2753	4	the	the	DET
ftr-325	2753	5	$	$	SYM
ftr-325	2753	6	20	20	NUM
ftr-325	2753	7	million	million	NUM
ftr-325	2753	8	as	as	ADP
ftr-325	2753	9	a	a	DET
ftr-325	2753	10	management	management	NOUN
ftr-325	2753	11	fee	fee	NOUN
ftr-325	2753	12	constituting	constitute	VERB
ftr-325	2753	13	ordinary	ordinary	ADJ
ftr-325	2753	14	income	income	NOUN
ftr-325	2753	15	,	,	PUNCT
ftr-325	2753	16	and	and	CCONJ
ftr-325	2753	17	the	the	DET
ftr-325	2753	18	odyssey	odyssey	ADJ
ftr-325	2753	19	partners	partner	NOUN
ftr-325	2753	20	reported	report	VERB
ftr-325	2753	21	their	their	PRON
ftr-325	2753	22	share	share	NOUN
ftr-325	2753	23	of	of	ADP
ftr-325	2753	24	the	the	DET
ftr-325	2753	25	ordinary	ordinary	ADJ
ftr-325	2753	26	income	income	NOUN
ftr-325	2753	27	on	on	ADP
ftr-325	2753	28	individual	individual	ADJ
ftr-325	2753	29	returns	return	NOUN
ftr-325	2753	30	.	.	PUNCT
ftr-325	2754	1	subsequently	subsequently	ADV
ftr-325	2754	2	odyssey	odyssey	PROPN
ftr-325	2754	3	filed	file	VERB
ftr-325	2754	4	an	an	DET
ftr-325	2754	5	amended	amend	VERB
ftr-325	2754	6	return	return	NOUN
ftr-325	2754	7	claiming	claim	VERB
ftr-325	2754	8	it	it	PRON
ftr-325	2754	9	was	be	AUX
ftr-325	2754	10	in	in	ADP
ftr-325	2754	11	a	a	DET
ftr-325	2754	12	partnership	partnership	NOUN
ftr-325	2754	13	with	with	ADP
ftr-325	2754	14	hydrocarbon	hydrocarbon	NOUN
ftr-325	2754	15	and	and	CCONJ
ftr-325	2754	16	its	its	PRON
ftr-325	2754	17	$	$	SYM
ftr-325	2754	18	20	20	NUM
ftr-325	2754	19	million	million	NUM
ftr-325	2754	20	share	share	NOUN
ftr-325	2754	21	of	of	ADP
ftr-325	2754	22	proceeds	proceed	NOUN
ftr-325	2754	23	was	be	AUX
ftr-325	2754	24	capital	capital	NOUN
ftr-325	2754	25	gain	gain	NOUN
ftr-325	2754	26	.	.	PUNCT
ftr-325	2755	1	the	the	DET
ftr-325	2755	2	partners	partner	NOUN
ftr-325	2755	3	filed	file	VERB
ftr-325	2755	4	amended	amend	VERB
ftr-325	2755	5	individual	individual	ADJ
ftr-325	2755	6	returns	return	NOUN
ftr-325	2755	7	claiming	claim	VERB
ftr-325	2755	8	refunds	refund	NOUN
ftr-325	2755	9	.	.	PUNCT
ftr-325	2756	1	apparently	apparently	ADV
ftr-325	2756	2	the	the	DET
ftr-325	2756	3	irs	irs	PROPN
ftr-325	2756	4	allowed	allow	VERB
ftr-325	2756	5	refunds	refund	NOUN
ftr-325	2756	6	to	to	ADP
ftr-325	2756	7	four	four	NUM
ftr-325	2756	8	partners	partner	NOUN
ftr-325	2756	9	,	,	PUNCT
ftr-325	2756	10	but	but	CCONJ
ftr-325	2756	11	denied	deny	VERB
ftr-325	2756	12	rigas‘s	rigas‘s	NOUN
ftr-325	2756	13	claim	claim	NOUN
ftr-325	2756	14	.	.	PUNCT
ftr-325	2757	1	in	in	ADP
ftr-325	2757	2	rigas‘s	rigas‘s	PROPN
ftr-325	2757	3	refund	refund	NOUN
ftr-325	2757	4	suit	suit	NOUN
ftr-325	2757	5	,	,	PUNCT
ftr-325	2757	6	the	the	DET
ftr-325	2757	7	district	district	NOUN
ftr-325	2757	8	court	court	NOUN
ftr-325	2757	9	held	hold	VERB
ftr-325	2757	10	that	that	SCONJ
ftr-325	2757	11	there	there	PRON
ftr-325	2757	12	was	be	VERB
ftr-325	2757	13	no	no	DET
ftr-325	2757	14	partnership	partnership	NOUN
ftr-325	2757	15	between	between	ADP
ftr-325	2757	16	odyssey	odyssey	NOUN
ftr-325	2757	17	and	and	CCONJ
ftr-325	2757	18	hydrocarbon	hydrocarbon	NOUN
ftr-325	2757	19	and	and	CCONJ
ftr-325	2757	20	the	the	DET
ftr-325	2757	21	fees	fee	NOUN
ftr-325	2757	22	paid	pay	VERB
ftr-325	2757	23	to	to	ADP
ftr-325	2757	24	odyssey	odyssey	NOUN
ftr-325	2757	25	were	be	AUX
ftr-325	2757	26	properly	properly	ADV
ftr-325	2757	27	treated	treat	VERB
ftr-325	2757	28	as	as	ADP
ftr-325	2757	29	ordinary	ordinary	ADJ
ftr-325	2757	30	income	income	NOUN
ftr-325	2757	31	.	.	PUNCT
ftr-325	2758	1	rigas	rigas	PROPN
ftr-325	2758	2	v	v	ADP
ftr-325	2758	3	united	united	PROPN
ftr-325	2758	4	states	states	PROPN
ftr-325	2758	5	,	,	PUNCT
ftr-325	2758	6	107	107	NUM
ftr-325	2758	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2758	8	2011	2011	NUM
ftr-325	2758	9	-	-	SYM
ftr-325	2758	10	2046	2046	NUM
ftr-325	2758	11	(	(	PUNCT
ftr-325	2758	12	s.d	s.d	PROPN
ftr-325	2758	13	.	.	PUNCT
ftr-325	2759	1	tex	tex	PROPN
ftr-325	2759	2	.	.	PROPN
ftr-325	2759	3	5/2/11	5/2/11	NUM
ftr-325	2759	4	)	)	PUNCT
ftr-325	2759	5	.	.	PUNCT
ftr-325	2760	1	the	the	DET
ftr-325	2760	2	district	district	NOUN
ftr-325	2760	3	court	court	NOUN
ftr-325	2760	4	also	also	ADV
ftr-325	2760	5	held	hold	VERB
ftr-325	2760	6	that	that	SCONJ
ftr-325	2760	7	it	it	PRON
ftr-325	2760	8	had	have	VERB
ftr-325	2760	9	jurisdiction	jurisdiction	NOUN
ftr-325	2760	10	to	to	PART
ftr-325	2760	11	consider	consider	VERB
ftr-325	2760	12	the	the	DET
ftr-325	2760	13	taxpayers	taxpayer	NOUN
ftr-325	2760	14	‘	'	PUNCT
ftr-325	2760	15	refund	refund	NOUN
ftr-325	2760	16	claims	claim	NOUN
ftr-325	2760	17	under	under	ADP
ftr-325	2760	18	tefra	tefra	NOUN
ftr-325	2760	19	as	as	ADP
ftr-325	2760	20	a	a	DET
ftr-325	2760	21	partner	partner	NOUN
ftr-325	2760	22	item	item	NOUN
ftr-325	2760	23	based	base	VERB
ftr-325	2760	24	on	on	ADP
ftr-325	2760	25	its	its	PRON
ftr-325	2760	26	holding	holding	NOUN
ftr-325	2760	27	that	that	SCONJ
ftr-325	2760	28	the	the	DET
ftr-325	2760	29	taxpayers	taxpayer	NOUN
ftr-325	2760	30	‘	'	PUNCT
ftr-325	2760	31	amended	amend	VERB
ftr-325	2760	32	returns	return	NOUN
ftr-325	2760	33	qualified	qualified	ADJ
ftr-325	2760	34	as	as	ADP
ftr-325	2760	35	a	a	DET
ftr-325	2760	36	partner	partner	NOUN
ftr-325	2760	37	administrative	administrative	ADJ
ftr-325	2760	38	adjustment	adjustment	NOUN
ftr-325	2760	39	request	request	NOUN
ftr-325	2760	40	as	as	ADP
ftr-325	2760	41	being	be	AUX
ftr-325	2760	42	in	in	ADP
ftr-325	2760	43	substantial	substantial	ADJ
ftr-325	2760	44	compliance	compliance	NOUN
ftr-325	2760	45	with	with	ADP
ftr-325	2760	46	the	the	DET
ftr-325	2760	47	requirements	requirement	NOUN
ftr-325	2760	48	of	of	ADP
ftr-325	2760	49	reg	reg	NOUN
ftr-325	2760	50	.	.	PUNCT
ftr-325	2761	1	§	§	PROPN
ftr-325	2761	2	301.6227(d)-1	301.6227(d)-1	NOUN
ftr-325	2761	3	,	,	PUNCT
ftr-325	2761	4	notwithstanding	notwithstanding	ADP
ftr-325	2761	5	the	the	DET
ftr-325	2761	6	absence	absence	NOUN
ftr-325	2761	7	of	of	ADP
ftr-325	2761	8	a	a	DET
ftr-325	2761	9	timely	timely	ADV
ftr-325	2761	10	filed	file	VERB
ftr-325	2761	11	form	form	NOUN
ftr-325	2761	12	8802	8802	NUM
ftr-325	2761	13	as	as	SCONJ
ftr-325	2761	14	required	require	VERB
ftr-325	2761	15	by	by	ADP
ftr-325	2761	16	the	the	DET
ftr-325	2761	17	regulations	regulation	NOUN
ftr-325	2761	18	.	.	PUNCT
ftr-325	2762	1	with	with	ADP
ftr-325	2762	2	a	a	DET
ftr-325	2762	3	complicated	complicated	ADJ
ftr-325	2762	4	meander	meander	NOUN
ftr-325	2762	5	through	through	ADP
ftr-325	2762	6	the	the	DET
ftr-325	2762	7	limitations	limitation	NOUN
ftr-325	2762	8	on	on	ADP
ftr-325	2762	9	filing	file	VERB
ftr-325	2762	10	refund	refund	NOUN
ftr-325	2762	11	actions	action	NOUN
ftr-325	2762	12	by	by	ADP
ftr-325	2762	13	partners	partner	NOUN
ftr-325	2762	14	under	under	ADP
ftr-325	2762	15	tefra	tefra	NOUN
ftr-325	2762	16	,	,	PUNCT
ftr-325	2762	17	the	the	DET
ftr-325	2762	18	fifth	fifth	ADJ
ftr-325	2762	19	circuit	circuit	NOUN
ftr-325	2762	20	in	in	ADP
ftr-325	2762	21	a	a	DET
ftr-325	2762	22	lengthy	lengthy	ADJ
ftr-325	2762	23	per	per	ADP
ftr-325	2762	24	curiam	curiam	NOUN
ftr-325	2762	25	opinion	opinion	NOUN
ftr-325	2762	26	reversed	reverse	VERB
ftr-325	2762	27	the	the	DET
ftr-325	2762	28	district	district	NOUN
ftr-325	2762	29	court‘s	court‘s	NOUN
ftr-325	2762	30	holding	hold	VERB
ftr-325	2762	31	that	that	SCONJ
ftr-325	2762	32	it	it	PRON
ftr-325	2762	33	had	have	VERB
ftr-325	2762	34	jurisdiction	jurisdiction	NOUN
ftr-325	2762	35	to	to	PART
ftr-325	2762	36	hear	hear	VERB
ftr-325	2762	37	the	the	DET
ftr-325	2762	38	refund	refund	NOUN
ftr-325	2762	39	action	action	NOUN
ftr-325	2762	40	,	,	PUNCT
ftr-325	2762	41	denied	deny	VERB
ftr-325	2762	42	the	the	DET
ftr-325	2762	43	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2762	44	claim	claim	NOUN
ftr-325	2762	45	that	that	SCONJ
ftr-325	2762	46	he	he	PRON
ftr-325	2762	47	was	be	AUX
ftr-325	2762	48	entitled	entitle	VERB
ftr-325	2762	49	to	to	ADP
ftr-325	2762	50	consideration	consideration	NOUN
ftr-325	2762	51	of	of	ADP
ftr-325	2762	52	whether	whether	SCONJ
ftr-325	2762	53	the	the	DET
ftr-325	2762	54	partnership	partnership	NOUN
ftr-325	2762	55	item	item	NOUN
ftr-325	2762	56	was	be	AUX
ftr-325	2762	57	capital	capital	NOUN
ftr-325	2762	58	gain	gain	NOUN
ftr-325	2762	59	,	,	PUNCT
ftr-325	2762	60	held	hold	VERB
ftr-325	2762	61	that	that	SCONJ
ftr-325	2762	62	the	the	DET
ftr-325	2762	63	district	district	NOUN
ftr-325	2762	64	court	court	NOUN
ftr-325	2762	65	had	have	VERB
ftr-325	2762	66	jurisdiction	jurisdiction	NOUN
ftr-325	2762	67	to	to	PART
ftr-325	2762	68	determine	determine	VERB
ftr-325	2762	69	whether	whether	SCONJ
ftr-325	2762	70	the	the	DET
ftr-325	2762	71	taxpayer	taxpayer	NOUN
ftr-325	2762	72	was	be	AUX
ftr-325	2762	73	given	give	VERB
ftr-325	2762	74	inconsistent	inconsistent	ADJ
ftr-325	2762	75	settlement	settlement	NOUN
ftr-325	2762	76	treatment	treatment	NOUN
ftr-325	2762	77	,	,	PUNCT
ftr-325	2762	78	but	but	CCONJ
ftr-325	2762	79	alas	alas	PRON
ftr-325	2762	80	concluded	conclude	VERB
ftr-325	2762	81	that	that	SCONJ
ftr-325	2762	82	there	there	PRON
ftr-325	2762	83	was	be	VERB
ftr-325	2762	84	no	no	DET
ftr-325	2762	85	settlement	settlement	NOUN
ftr-325	2762	86	.	.	PUNCT
ftr-325	2763	1			NOUN
ftr-325	2763	2	section	section	NOUN
ftr-325	2763	3	7422(h	7422(h	NUM
ftr-325	2763	4	)	)	PUNCT
ftr-325	2763	5	bars	bar	VERB
ftr-325	2763	6	jurisdiction	jurisdiction	NOUN
ftr-325	2763	7	to	to	PART
ftr-325	2763	8	consider	consider	VERB
ftr-325	2763	9	a	a	DET
ftr-325	2763	10	refund	refund	NOUN
ftr-325	2763	11	claim	claim	NOUN
ftr-325	2763	12	by	by	ADP
ftr-325	2763	13	a	a	DET
ftr-325	2763	14	partner	partner	NOUN
ftr-325	2763	15	attributable	attributable	ADJ
ftr-325	2763	16	to	to	ADP
ftr-325	2763	17	partnership	partnership	NOUN
ftr-325	2763	18	items	item	NOUN
ftr-325	2763	19	except	except	SCONJ
ftr-325	2763	20	as	as	SCONJ
ftr-325	2763	21	provided	provide	VERB
ftr-325	2763	22	in	in	ADP
ftr-325	2763	23	§	§	PROPN
ftr-325	2763	24	§	§	PROPN
ftr-325	2763	25	6228(b	6228(b	NOUN
ftr-325	2763	26	)	)	PUNCT
ftr-325	2763	27	or	or	CCONJ
ftr-325	2763	28	6230(c	6230(c	NUM
ftr-325	2763	29	)	)	PUNCT
ftr-325	2763	30	.	.	PUNCT
ftr-325	2764	1	section	section	PROPN
ftr-325	2764	2	6228(b	6228(b	PROPN
ftr-325	2764	3	)	)	PUNCT
ftr-325	2764	4	allows	allow	VERB
ftr-325	2764	5	a	a	DET
ftr-325	2764	6	refund	refund	NOUN
ftr-325	2764	7	suit	suit	NOUN
ftr-325	2764	8	attributable	attributable	ADJ
ftr-325	2764	9	to	to	ADP
ftr-325	2764	10	partnership	partnership	NOUN
ftr-325	2764	11	items	item	NOUN
ftr-325	2764	12	if	if	SCONJ
ftr-325	2764	13	the	the	DET
ftr-325	2764	14	irs	irs	PROPN
ftr-325	2764	15	responds	respond	VERB
ftr-325	2764	16	to	to	ADP
ftr-325	2764	17	a	a	DET
ftr-325	2764	18	partner‘s	partner‘s	ADJ
ftr-325	2764	19	administrative	administrative	ADJ
ftr-325	2764	20	adjustment	adjustment	NOUN
ftr-325	2764	21	request	request	NOUN
ftr-325	2764	22	(	(	PUNCT
ftr-325	2764	23	aar	aar	NOUN
ftr-325	2764	24	)	)	PUNCT
ftr-325	2764	25	,	,	PUNCT
ftr-325	2764	26	filed	file	VERB
ftr-325	2764	27	as	as	SCONJ
ftr-325	2764	28	provided	provide	VERB
ftr-325	2764	29	in	in	ADP
ftr-325	2764	30	§	§	PROPN
ftr-325	2764	31	6227(d	6227(d	NUM
ftr-325	2764	32	)	)	PUNCT
ftr-325	2764	33	,	,	PUNCT
ftr-325	2765	1	by	by	ADP
ftr-325	2765	2	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	PROPN
ftr-325	2765	3	640	640	NUM
ftr-325	2765	4	florida	florida	PROPN
ftr-325	2765	5	tax	tax	NOUN
ftr-325	2765	6	review	review	NOUN
ftr-325	2766	1	[	[	X
ftr-325	2766	2	vol	vol	NOUN
ftr-325	2766	3	.	.	PUNCT
ftr-325	2766	4	13:10	13:10	NUM
ftr-325	2766	5	mailing	mail	VERB
ftr-325	2766	6	a	a	DET
ftr-325	2766	7	notice	notice	NOUN
ftr-325	2766	8	indicating	indicate	VERB
ftr-325	2766	9	that	that	SCONJ
ftr-325	2766	10	partnership	partnership	NOUN
ftr-325	2766	11	items	item	NOUN
ftr-325	2766	12	will	will	AUX
ftr-325	2766	13	be	be	AUX
ftr-325	2766	14	treated	treat	VERB
ftr-325	2766	15	as	as	ADP
ftr-325	2766	16	nonpartnership	nonpartnership	NOUN
ftr-325	2766	17	items	item	NOUN
ftr-325	2766	18	,	,	PUNCT
ftr-325	2766	19	or	or	CCONJ
ftr-325	2766	20	if	if	SCONJ
ftr-325	2766	21	the	the	DET
ftr-325	2766	22	irs	irs	PROPN
ftr-325	2766	23	fails	fail	VERB
ftr-325	2766	24	to	to	PART
ftr-325	2766	25	allow	allow	VERB
ftr-325	2766	26	the	the	DET
ftr-325	2766	27	aar	aar	NOUN
ftr-325	2766	28	and	and	CCONJ
ftr-325	2766	29	no	no	DET
ftr-325	2766	30	notice	notice	NOUN
ftr-325	2766	31	is	be	AUX
ftr-325	2766	32	mailed	mail	VERB
ftr-325	2766	33	.	.	PUNCT
ftr-325	2767	1	section	section	NOUN
ftr-325	2767	2	6230(c	6230(c	NOUN
ftr-325	2767	3	)	)	PUNCT
ftr-325	2767	4	provides	provide	VERB
ftr-325	2767	5	for	for	ADP
ftr-325	2767	6	claims	claim	NOUN
ftr-325	2767	7	arising	arise	VERB
ftr-325	2767	8	from	from	ADP
ftr-325	2767	9	erroneous	erroneous	ADJ
ftr-325	2767	10	computations	computation	NOUN
ftr-325	2767	11	and	and	CCONJ
ftr-325	2767	12	was	be	AUX
ftr-325	2767	13	not	not	PART
ftr-325	2767	14	at	at	ADP
ftr-325	2767	15	issue	issue	NOUN
ftr-325	2767	16	in	in	ADP
ftr-325	2767	17	the	the	DET
ftr-325	2767	18	case	case	NOUN
ftr-325	2767	19	.	.	PUNCT
ftr-325	2768	1	the	the	DET
ftr-325	2768	2	court	court	NOUN
ftr-325	2768	3	of	of	ADP
ftr-325	2768	4	appeals	appeals	PROPN
ftr-325	2768	5	rejected	reject	VERB
ftr-325	2768	6	the	the	DET
ftr-325	2768	7	district	district	NOUN
ftr-325	2768	8	court	court	NOUN
ftr-325	2768	9	holding	hold	VERB
ftr-325	2768	10	that	that	SCONJ
ftr-325	2768	11	the	the	DET
ftr-325	2768	12	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2768	13	filing	file	VERB
ftr-325	2768	14	an	an	DET
ftr-325	2768	15	amended	amend	VERB
ftr-325	2768	16	return	return	NOUN
ftr-325	2768	17	was	be	AUX
ftr-325	2768	18	substantial	substantial	ADJ
ftr-325	2768	19	compliance	compliance	NOUN
ftr-325	2768	20	with	with	ADP
ftr-325	2768	21	the	the	DET
ftr-325	2768	22	aar	aar	NOUN
ftr-325	2768	23	requirement	requirement	NOUN
ftr-325	2768	24	.	.	PUNCT
ftr-325	2769	1	the	the	DET
ftr-325	2769	2	court	court	NOUN
ftr-325	2769	3	held	hold	VERB
ftr-325	2769	4	that	that	SCONJ
ftr-325	2769	5	the	the	DET
ftr-325	2769	6	requirement	requirement	NOUN
ftr-325	2769	7	of	of	ADP
ftr-325	2769	8	reg	reg	NOUN
ftr-325	2769	9	.	.	PUNCT
ftr-325	2770	1	§	§	PROPN
ftr-325	2770	2	301.6627(d)-1	301.6627(d)-1	NUM
ftr-325	2770	3	that	that	SCONJ
ftr-325	2770	4	the	the	DET
ftr-325	2770	5	taxpayer	taxpayer	NOUN
ftr-325	2770	6	file	file	VERB
ftr-325	2770	7	a	a	DET
ftr-325	2770	8	specific	specific	ADJ
ftr-325	2770	9	form	form	NOUN
ftr-325	2770	10	(	(	PUNCT
ftr-325	2770	11	form	form	NOUN
ftr-325	2770	12	8082	8082	NUM
ftr-325	2770	13	)	)	PUNCT
ftr-325	2770	14	is	be	AUX
ftr-325	2770	15	a	a	DET
ftr-325	2770	16	procedural	procedural	ADJ
ftr-325	2770	17	requirement	requirement	NOUN
ftr-325	2770	18	that	that	PRON
ftr-325	2770	19	may	may	AUX
ftr-325	2770	20	be	be	AUX
ftr-325	2770	21	met	meet	VERB
ftr-325	2770	22	with	with	ADP
ftr-325	2770	23	substantial	substantial	ADJ
ftr-325	2770	24	compliance	compliance	NOUN
ftr-325	2770	25	,	,	PUNCT
ftr-325	2770	26	but	but	CCONJ
ftr-325	2770	27	that	that	SCONJ
ftr-325	2770	28	the	the	DET
ftr-325	2770	29	requirement	requirement	NOUN
ftr-325	2770	30	that	that	SCONJ
ftr-325	2770	31	the	the	DET
ftr-325	2770	32	taxpayer	taxpayer	NOUN
ftr-325	2770	33	provide	provide	VERB
ftr-325	2770	34	a	a	DET
ftr-325	2770	35	detailed	detailed	ADJ
ftr-325	2770	36	explanation	explanation	NOUN
ftr-325	2770	37	of	of	ADP
ftr-325	2770	38	the	the	DET
ftr-325	2770	39	claim	claim	NOUN
ftr-325	2770	40	is	be	AUX
ftr-325	2770	41	a	a	DET
ftr-325	2770	42	substantive	substantive	ADJ
ftr-325	2770	43	requirement	requirement	NOUN
ftr-325	2770	44	that	that	PRON
ftr-325	2770	45	must	must	AUX
ftr-325	2770	46	be	be	AUX
ftr-325	2770	47	satisfied	satisfied	ADJ
ftr-325	2770	48	so	so	SCONJ
ftr-325	2770	49	that	that	SCONJ
ftr-325	2770	50	the	the	DET
ftr-325	2770	51	irs	irs	PROPN
ftr-325	2770	52	can	can	AUX
ftr-325	2770	53	properly	properly	ADV
ftr-325	2770	54	decide	decide	VERB
ftr-325	2770	55	whether	whether	SCONJ
ftr-325	2770	56	to	to	PART
ftr-325	2770	57	allow	allow	VERB
ftr-325	2770	58	the	the	DET
ftr-325	2770	59	aar	aar	NOUN
ftr-325	2770	60	.	.	PUNCT
ftr-325	2771	1	the	the	DET
ftr-325	2771	2	court	court	NOUN
ftr-325	2771	3	held	hold	VERB
ftr-325	2771	4	that	that	SCONJ
ftr-325	2771	5	rigas	rigas	NOUN
ftr-325	2771	6	‘	'	PUNCT
ftr-325	2771	7	amended	amend	VERB
ftr-325	2771	8	return	return	NOUN
ftr-325	2771	9	failed	fail	VERB
ftr-325	2771	10	to	to	PART
ftr-325	2771	11	meet	meet	VERB
ftr-325	2771	12	the	the	DET
ftr-325	2771	13	substantive	substantive	ADJ
ftr-325	2771	14	requirements	requirement	NOUN
ftr-325	2771	15	because	because	SCONJ
ftr-325	2771	16	it	it	PRON
ftr-325	2771	17	had	have	AUX
ftr-325	2771	18	not	not	PART
ftr-325	2771	19	been	be	AUX
ftr-325	2771	20	filed	file	VERB
ftr-325	2771	21	in	in	ADP
ftr-325	2771	22	the	the	DET
ftr-325	2771	23	service	service	NOUN
ftr-325	2771	24	center	center	NOUN
ftr-325	2771	25	where	where	SCONJ
ftr-325	2771	26	the	the	DET
ftr-325	2771	27	partnership	partnership	NOUN
ftr-325	2771	28	return	return	NOUN
ftr-325	2771	29	had	have	AUX
ftr-325	2771	30	been	be	AUX
ftr-325	2771	31	filed	file	VERB
ftr-325	2771	32	,	,	PUNCT
ftr-325	2771	33	and	and	CCONJ
ftr-325	2771	34	it	it	PRON
ftr-325	2771	35	did	do	AUX
ftr-325	2771	36	not	not	PART
ftr-325	2771	37	provide	provide	VERB
ftr-325	2771	38	a	a	DET
ftr-325	2771	39	detailed	detailed	ADJ
ftr-325	2771	40	explanation	explanation	NOUN
ftr-325	2771	41	of	of	ADP
ftr-325	2771	42	the	the	DET
ftr-325	2771	43	claim	claim	NOUN
ftr-325	2771	44	for	for	ADP
ftr-325	2771	45	refund	refund	NOUN
ftr-325	2771	46	.	.	PUNCT
ftr-325	2772	1			PUNCT
ftr-325	2773	1	the	the	DET
ftr-325	2773	2	court	court	NOUN
ftr-325	2773	3	held	hold	VERB
ftr-325	2773	4	that	that	SCONJ
ftr-325	2773	5	a	a	DET
ftr-325	2773	6	partner‘s	partner‘s	PROPN
ftr-325	2773	7	claim	claim	NOUN
ftr-325	2773	8	to	to	ADP
ftr-325	2773	9	settlement	settlement	NOUN
ftr-325	2773	10	terms	term	NOUN
ftr-325	2773	11	consistent	consistent	ADJ
ftr-325	2773	12	with	with	ADP
ftr-325	2773	13	the	the	DET
ftr-325	2773	14	terms	term	NOUN
ftr-325	2773	15	of	of	ADP
ftr-325	2773	16	a	a	DET
ftr-325	2773	17	settlement	settlement	NOUN
ftr-325	2773	18	between	between	ADP
ftr-325	2773	19	the	the	DET
ftr-325	2773	20	irs	irs	PROPN
ftr-325	2773	21	and	and	CCONJ
ftr-325	2773	22	another	another	DET
ftr-325	2773	23	partner	partner	NOUN
ftr-325	2773	24	under	under	ADP
ftr-325	2773	25	§	§	PROPN
ftr-325	2773	26	6224(c)(2	6224(c)(2	NUM
ftr-325	2773	27	)	)	PUNCT
ftr-325	2773	28	is	be	AUX
ftr-325	2773	29	an	an	DET
ftr-325	2773	30	item	item	NOUN
ftr-325	2773	31	that	that	PRON
ftr-325	2773	32	depends	depend	VERB
ftr-325	2773	33	upon	upon	SCONJ
ftr-325	2773	34	whether	whether	SCONJ
ftr-325	2773	35	the	the	DET
ftr-325	2773	36	particular	particular	ADJ
ftr-325	2773	37	partner	partner	NOUN
ftr-325	2773	38	has	have	AUX
ftr-325	2773	39	been	be	AUX
ftr-325	2773	40	properly	properly	ADV
ftr-325	2773	41	offered	offer	VERB
ftr-325	2773	42	consistent	consistent	ADJ
ftr-325	2773	43	settlement	settlement	NOUN
ftr-325	2773	44	terms	term	NOUN
ftr-325	2773	45	and	and	CCONJ
ftr-325	2773	46	is	be	AUX
ftr-325	2773	47	,	,	PUNCT
ftr-325	2773	48	therefore	therefore	ADV
ftr-325	2773	49	,	,	PUNCT
ftr-325	2773	50	not	not	PART
ftr-325	2773	51	a	a	DET
ftr-325	2773	52	partnership	partnership	NOUN
ftr-325	2773	53	item	item	NOUN
ftr-325	2773	54	.	.	PUNCT
ftr-325	2774	1	thus	thus	ADV
ftr-325	2774	2	,	,	PUNCT
ftr-325	2774	3	the	the	DET
ftr-325	2774	4	court	court	NOUN
ftr-325	2774	5	has	have	VERB
ftr-325	2774	6	jurisdiction	jurisdiction	NOUN
ftr-325	2774	7	to	to	PART
ftr-325	2774	8	consider	consider	VERB
ftr-325	2774	9	a	a	DET
ftr-325	2774	10	refund	refund	NOUN
ftr-325	2774	11	claim	claim	NOUN
ftr-325	2774	12	on	on	ADP
ftr-325	2774	13	that	that	DET
ftr-325	2774	14	basis	basis	NOUN
ftr-325	2774	15	.	.	PUNCT
ftr-325	2775	1	however	however	ADV
ftr-325	2775	2	,	,	PUNCT
ftr-325	2775	3	the	the	DET
ftr-325	2775	4	court	court	NOUN
ftr-325	2775	5	concluded	conclude	VERB
ftr-325	2775	6	that	that	SCONJ
ftr-325	2775	7	as	as	ADP
ftr-325	2775	8	a	a	DET
ftr-325	2775	9	matter	matter	NOUN
ftr-325	2775	10	of	of	ADP
ftr-325	2775	11	law	law	NOUN
ftr-325	2775	12	the	the	DET
ftr-325	2775	13	irs‘s	irs‘s	NOUN
ftr-325	2775	14	payments	payment	NOUN
ftr-325	2775	15	of	of	ADP
ftr-325	2775	16	refunds	refund	NOUN
ftr-325	2775	17	to	to	ADP
ftr-325	2775	18	the	the	DET
ftr-325	2775	19	other	other	ADJ
ftr-325	2775	20	odyssey	odyssey	ADJ
ftr-325	2775	21	partners	partner	NOUN
ftr-325	2775	22	were	be	AUX
ftr-325	2775	23	not	not	PART
ftr-325	2775	24	settlement	settlement	NOUN
ftr-325	2775	25	agreements	agreement	NOUN
ftr-325	2775	26	under	under	ADP
ftr-325	2775	27	§	§	PROPN
ftr-325	2775	28	6224	6224	NUM
ftr-325	2775	29	because	because	SCONJ
ftr-325	2775	30	there	there	PRON
ftr-325	2775	31	was	be	VERB
ftr-325	2775	32	no	no	DET
ftr-325	2775	33	partnership	partnership	NOUN
ftr-325	2775	34	-	-	PUNCT
ftr-325	2775	35	level	level	NOUN
ftr-325	2775	36	administrative	administrative	ADJ
ftr-325	2775	37	proceeding	proceeding	NOUN
ftr-325	2775	38	.	.	PUNCT
ftr-325	2776	1			PUNCT
ftr-325	2776	2	finally	finally	ADV
ftr-325	2776	3	,	,	PUNCT
ftr-325	2776	4	the	the	DET
ftr-325	2776	5	court	court	NOUN
ftr-325	2776	6	rejected	reject	VERB
ftr-325	2776	7	the	the	DET
ftr-325	2776	8	taxpayers	taxpayer	NOUN
ftr-325	2776	9	alternate	alternate	VERB
ftr-325	2776	10	claim	claim	NOUN
ftr-325	2776	11	that	that	SCONJ
ftr-325	2776	12	since	since	SCONJ
ftr-325	2776	13	the	the	DET
ftr-325	2776	14	character	character	NOUN
ftr-325	2776	15	of	of	ADP
ftr-325	2776	16	the	the	DET
ftr-325	2776	17	income	income	NOUN
ftr-325	2776	18	was	be	AUX
ftr-325	2776	19	adjusted	adjust	VERB
ftr-325	2776	20	at	at	ADP
ftr-325	2776	21	the	the	DET
ftr-325	2776	22	partnership	partnership	NOUN
ftr-325	2776	23	level	level	NOUN
ftr-325	2776	24	in	in	ADP
ftr-325	2776	25	the	the	DET
ftr-325	2776	26	partnership	partnership	NOUN
ftr-325	2776	27	amended	amend	VERB
ftr-325	2776	28	return	return	NOUN
ftr-325	2776	29	,	,	PUNCT
ftr-325	2776	30	the	the	DET
ftr-325	2776	31	taxpayer	taxpayer	NOUN
ftr-325	2776	32	is	be	AUX
ftr-325	2776	33	entitled	entitle	VERB
ftr-325	2776	34	to	to	PART
ftr-325	2776	35	tax	tax	NOUN
ftr-325	2776	36	treatment	treatment	NOUN
ftr-325	2776	37	consistent	consistent	ADJ
ftr-325	2776	38	with	with	ADP
ftr-325	2776	39	the	the	DET
ftr-325	2776	40	treatment	treatment	NOUN
ftr-325	2776	41	of	of	ADP
ftr-325	2776	42	the	the	DET
ftr-325	2776	43	partnership	partnership	NOUN
ftr-325	2776	44	item	item	NOUN
ftr-325	2776	45	.	.	PUNCT
ftr-325	2777	1	the	the	DET
ftr-325	2777	2	court	court	NOUN
ftr-325	2777	3	held	hold	VERB
ftr-325	2777	4	that	that	SCONJ
ftr-325	2777	5	the	the	DET
ftr-325	2777	6	district	district	NOUN
ftr-325	2777	7	court	court	NOUN
ftr-325	2777	8	lacked	lack	VERB
ftr-325	2777	9	jurisdiction	jurisdiction	NOUN
ftr-325	2777	10	to	to	PART
ftr-325	2777	11	consider	consider	VERB
ftr-325	2777	12	a	a	DET
ftr-325	2777	13	refund	refund	NOUN
ftr-325	2777	14	claim	claim	NOUN
ftr-325	2777	15	on	on	ADP
ftr-325	2777	16	this	this	DET
ftr-325	2777	17	basis	basis	NOUN
ftr-325	2777	18	under	under	ADP
ftr-325	2777	19	§	§	PROPN
ftr-325	2777	20	7422(h	7422(h	NUM
ftr-325	2777	21	)	)	PUNCT
ftr-325	2777	22	because	because	SCONJ
ftr-325	2777	23	when	when	SCONJ
ftr-325	2777	24	the	the	DET
ftr-325	2777	25	taxpayer	taxpayer	NOUN
ftr-325	2777	26	―claim	―claim	NOUN
ftr-325	2777	27	that	that	SCONJ
ftr-325	2777	28	the	the	DET
ftr-325	2777	29	performance	performance	NOUN
ftr-325	2777	30	fee	fee	NOUN
ftr-325	2777	31	was	be	AUX
ftr-325	2777	32	recharacterized	recharacterize	VERB
ftr-325	2777	33	as	as	ADP
ftr-325	2777	34	capital	capital	NOUN
ftr-325	2777	35	gains	gain	NOUN
ftr-325	2777	36	instead	instead	ADV
ftr-325	2777	37	of	of	ADP
ftr-325	2777	38	ordinary	ordinary	ADJ
ftr-325	2777	39	income	income	NOUN
ftr-325	2777	40	at	at	ADP
ftr-325	2777	41	the	the	DET
ftr-325	2777	42	partnership	partnership	NOUN
ftr-325	2777	43	level	level	NOUN
ftr-325	2777	44	and	and	CCONJ
ftr-325	2777	45	that	that	SCONJ
ftr-325	2777	46	they	they	PRON
ftr-325	2777	47	are	be	AUX
ftr-325	2777	48	entitled	entitle	VERB
ftr-325	2777	49	to	to	ADP
ftr-325	2777	50	a	a	DET
ftr-325	2777	51	refund	refund	NOUN
ftr-325	2777	52	based	base	VERB
ftr-325	2777	53	on	on	ADP
ftr-325	2777	54	a	a	DET
ftr-325	2777	55	similar	similar	ADJ
ftr-325	2777	56	characterization	characterization	NOUN
ftr-325	2777	57	at	at	ADP
ftr-325	2777	58	the	the	DET
ftr-325	2777	59	partner	partner	NOUN
ftr-325	2777	60	level	level	NOUN
ftr-325	2777	61	,	,	PUNCT
ftr-325	2777	62	their	their	PRON
ftr-325	2777	63	claim	claim	NOUN
ftr-325	2777	64	is	be	AUX
ftr-325	2777	65	attributable	attributable	ADJ
ftr-325	2777	66	to	to	ADP
ftr-325	2777	67	a	a	DET
ftr-325	2777	68	partnership	partnership	NOUN
ftr-325	2777	69	item.‖	item.‖	NOUN
ftr-325	2777	70	the	the	DET
ftr-325	2777	71	court	court	NOUN
ftr-325	2777	72	noted	note	VERB
ftr-325	2777	73	in	in	ADP
ftr-325	2777	74	support	support	NOUN
ftr-325	2777	75	of	of	ADP
ftr-325	2777	76	its	its	PRON
ftr-325	2777	77	finding	finding	NOUN
ftr-325	2777	78	that	that	SCONJ
ftr-325	2777	79	the	the	DET
ftr-325	2777	80	item	item	NOUN
ftr-325	2777	81	is	be	AUX
ftr-325	2777	82	a	a	DET
ftr-325	2777	83	partnership	partnership	NOUN
ftr-325	2777	84	item	item	NOUN
ftr-325	2777	85	that	that	PRON
ftr-325	2777	86	characterization	characterization	NOUN
ftr-325	2777	87	of	of	ADP
ftr-325	2777	88	the	the	DET
ftr-325	2777	89	performance	performance	NOUN
ftr-325	2777	90	fee	fee	NOUN
ftr-325	2777	91	at	at	ADP
ftr-325	2777	92	the	the	DET
ftr-325	2777	93	partnership	partnership	NOUN
ftr-325	2777	94	level	level	NOUN
ftr-325	2777	95	affects	affect	VERB
ftr-325	2777	96	both	both	CCONJ
ftr-325	2777	97	the	the	DET
ftr-325	2777	98	partnership‘s	partnership‘s	PROPN
ftr-325	2777	99	reporting	reporting	NOUN
ftr-325	2777	100	and	and	CCONJ
ftr-325	2777	101	the	the	DET
ftr-325	2777	102	reporting	reporting	NOUN
ftr-325	2777	103	of	of	ADP
ftr-325	2777	104	the	the	DET
ftr-325	2777	105	other	other	ADJ
ftr-325	2777	106	partners	partner	NOUN
ftr-325	2777	107	.	.	PUNCT
ftr-325	2778	1	g.	g.	PROPN
ftr-325	2778	2	miscellaneous	miscellaneous	ADJ
ftr-325	2778	3	1	1	NUM
ftr-325	2778	4	.	.	PUNCT
ftr-325	2778	5	electronic	electronic	ADJ
ftr-325	2778	6	k-1s	k-1s	PROPN
ftr-325	2778	7	.	.	PUNCT
ftr-325	2779	1	rev	rev	PROPN
ftr-325	2779	2	.	.	PROPN
ftr-325	2779	3	proc	proc	PROPN
ftr-325	2779	4	.	.	PUNCT
ftr-325	2780	1	2012	2012	NUM
ftr-325	2780	2	-	-	SYM
ftr-325	2780	3	17	17	NUM
ftr-325	2780	4	,	,	PUNCT
ftr-325	2780	5	2012	2012	NUM
ftr-325	2780	6	-	-	SYM
ftr-325	2780	7	10	10	NUM
ftr-325	2780	8	i.rb	i.rb	NOUN
ftr-325	2780	9	.	.	PUNCT
ftr-325	2781	1	453	453	NUM
ftr-325	2781	2	(	(	PUNCT
ftr-325	2781	3	2/13/12	2/13/12	NUM
ftr-325	2781	4	)	)	PUNCT
ftr-325	2781	5	.	.	PUNCT
ftr-325	2782	1	the	the	DET
ftr-325	2782	2	irs	irs	PROPN
ftr-325	2782	3	has	have	AUX
ftr-325	2782	4	provided	provide	VERB
ftr-325	2782	5	procedures	procedure	NOUN
ftr-325	2782	6	for	for	ADP
ftr-325	2782	7	furnishing	furnish	VERB
ftr-325	2782	8	schedule	schedule	NOUN
ftr-325	2782	9	k1s	k1s	NOUN
ftr-325	2782	10	to	to	ADP
ftr-325	2782	11	persons	person	NOUN
ftr-325	2782	12	to	to	PART
ftr-325	2782	13	whom	whom	PRON
ftr-325	2782	14	a	a	DET
ftr-325	2782	15	partnership	partnership	NOUN
ftr-325	2782	16	is	be	AUX
ftr-325	2782	17	required	require	VERB
ftr-325	2782	18	to	to	PART
ftr-325	2782	19	provide	provide	VERB
ftr-325	2782	20	the	the	DET
ftr-325	2782	21	form	form	NOUN
ftr-325	2782	22	in	in	ADP
ftr-325	2782	23	an	an	DET
ftr-325	2782	24	electronic	electronic	ADJ
ftr-325	2782	25	format	format	NOUN
ftr-325	2782	26	.	.	PUNCT
ftr-325	2783	1	the	the	DET
ftr-325	2783	2	rev	rev	PROPN
ftr-325	2783	3	.	.	PROPN
ftr-325	2783	4	proc	proc	PROPN
ftr-325	2783	5	.	.	PUNCT
ftr-325	2784	1	notes	note	VERB
ftr-325	2784	2	that	that	SCONJ
ftr-325	2784	3	the	the	DET
ftr-325	2784	4	recipient	recipient	NOUN
ftr-325	2784	5	entitled	entitle	VERB
ftr-325	2784	6	to	to	ADP
ftr-325	2784	7	a	a	DET
ftr-325	2784	8	k-1	k-1	PROPN
ftr-325	2784	9	2013	2013	NUM
ftr-325	2784	10	]	]	PUNCT
ftr-325	2784	11	recent	recent	ADJ
ftr-325	2784	12	developments	development	NOUN
ftr-325	2784	13	in	in	ADP
ftr-325	2784	14	federal	federal	ADJ
ftr-325	2784	15	income	income	NOUN
ftr-325	2784	16	taxation	taxation	NOUN
ftr-325	2784	17	641	641	NUM
ftr-325	2784	18	must	must	AUX
ftr-325	2784	19	affirmatively	affirmatively	ADV
ftr-325	2784	20	consent	consent	VERB
ftr-325	2784	21	to	to	PART
ftr-325	2784	22	receive	receive	VERB
ftr-325	2784	23	the	the	DET
ftr-325	2784	24	form	form	NOUN
ftr-325	2784	25	in	in	ADP
ftr-325	2784	26	electronically	electronically	ADV
ftr-325	2784	27	,	,	PUNCT
ftr-325	2784	28	and	and	CCONJ
ftr-325	2784	29	that	that	SCONJ
ftr-325	2784	30	the	the	DET
ftr-325	2784	31	consent	consent	NOUN
ftr-325	2784	32	may	may	AUX
ftr-325	2784	33	be	be	AUX
ftr-325	2784	34	conveyed	convey	VERB
ftr-325	2784	35	electronically	electronically	ADV
ftr-325	2784	36	.	.	PUNCT
ftr-325	2785	1	2	2	X
ftr-325	2785	2	.	.	X
ftr-325	2785	3	hiding	hide	VERB
ftr-325	2785	4	abusive	abusive	ADJ
ftr-325	2785	5	shelter	shelter	NOUN
ftr-325	2785	6	transactions	transaction	NOUN
ftr-325	2785	7	behind	behind	ADP
ftr-325	2785	8	disregarded	disregarded	ADJ
ftr-325	2785	9	entities	entity	NOUN
ftr-325	2785	10	makes	make	VERB
ftr-325	2785	11	the	the	DET
ftr-325	2785	12	indirect	indirect	ADJ
ftr-325	2785	13	partner	partner	NOUN
ftr-325	2785	14	an	an	DET
ftr-325	2785	15	unidentified	unidentified	ADJ
ftr-325	2785	16	partner	partner	NOUN
ftr-325	2785	17	for	for	ADP
ftr-325	2785	18	statute	statute	NOUN
ftr-325	2785	19	of	of	ADP
ftr-325	2785	20	limitations	limitation	NOUN
ftr-325	2785	21	purposes	purpose	NOUN
ftr-325	2785	22	.	.	PUNCT
ftr-325	2786	1	gaughf	gaughf	ADJ
ftr-325	2786	2	properties	property	NOUN
ftr-325	2786	3	,	,	PUNCT
ftr-325	2786	4	l.p	l.p	PROPN
ftr-325	2786	5	.	.	PROPN
ftr-325	2786	6	v.	v.	PROPN
ftr-325	2786	7	commissioner	commissioner	PROPN
ftr-325	2786	8	,	,	PUNCT
ftr-325	2786	9	139	139	NUM
ftr-325	2786	10	t.c	t.c	PROPN
ftr-325	2786	11	.	.	PUNCT
ftr-325	2787	1	no	no	INTJ
ftr-325	2787	2	.	.	NOUN
ftr-325	2787	3	7	7	NUM
ftr-325	2787	4	(	(	PUNCT
ftr-325	2787	5	9/10/12	9/10/12	NUM
ftr-325	2787	6	)	)	PUNCT
ftr-325	2787	7	.	.	PUNCT
ftr-325	2788	1	the	the	DET
ftr-325	2788	2	taxpayers	taxpayer	NOUN
ftr-325	2788	3	invested	invest	VERB
ftr-325	2788	4	in	in	ADP
ftr-325	2788	5	kpmg	kpmg	PROPN
ftr-325	2788	6	/	/	SYM
ftr-325	2788	7	jenkens	jenkens	PROPN
ftr-325	2788	8	&	&	CCONJ
ftr-325	2788	9	gilchrist	gilchrist	PROPN
ftr-325	2788	10	currency	currency	NOUN
ftr-325	2788	11	options	option	NOUN
ftr-325	2788	12	tax	tax	NOUN
ftr-325	2788	13	shelters	shelter	NOUN
ftr-325	2788	14	through	through	ADP
ftr-325	2788	15	a	a	DET
ftr-325	2788	16	partnership	partnership	NOUN
ftr-325	2788	17	consisting	consist	VERB
ftr-325	2788	18	of	of	ADP
ftr-325	2788	19	two	two	NUM
ftr-325	2788	20	disregarded	disregarded	ADJ
ftr-325	2788	21	llcs	llcs	NOUN
ftr-325	2788	22	and	and	CCONJ
ftr-325	2788	23	a	a	DET
ftr-325	2788	24	wholly	wholly	ADV
ftr-325	2788	25	owned	own	VERB
ftr-325	2788	26	corporation	corporation	NOUN
ftr-325	2788	27	.	.	PUNCT
ftr-325	2789	1	after	after	SCONJ
ftr-325	2789	2	the	the	DET
ftr-325	2789	3	irs	irs	PROPN
ftr-325	2789	4	caught	catch	VERB
ftr-325	2789	5	up	up	ADP
ftr-325	2789	6	with	with	ADP
ftr-325	2789	7	the	the	DET
ftr-325	2789	8	taxpayers	taxpayer	NOUN
ftr-325	2789	9	from	from	ADP
ftr-325	2789	10	information	information	NOUN
ftr-325	2789	11	obtained	obtain	VERB
ftr-325	2789	12	through	through	ADP
ftr-325	2789	13	john	john	PROPN
ftr-325	2789	14	doe	doe	PROPN
ftr-325	2789	15	summons	summon	NOUN
ftr-325	2789	16	issued	issue	VERB
ftr-325	2789	17	to	to	ADP
ftr-325	2789	18	jenkens	jenkens	PROPN
ftr-325	2789	19	&	&	CCONJ
ftr-325	2789	20	gilchrist	gilchrist	PROPN
ftr-325	2789	21	,	,	PUNCT
ftr-325	2789	22	the	the	DET
ftr-325	2789	23	irs	irs	PROPN
ftr-325	2789	24	asserted	assert	VERB
ftr-325	2789	25	that	that	SCONJ
ftr-325	2789	26	the	the	DET
ftr-325	2789	27	statute	statute	NOUN
ftr-325	2789	28	of	of	ADP
ftr-325	2789	29	limitations	limitation	NOUN
ftr-325	2789	30	remained	remain	VERB
ftr-325	2789	31	open	open	ADJ
ftr-325	2789	32	with	with	ADP
ftr-325	2789	33	respect	respect	NOUN
ftr-325	2789	34	to	to	ADP
ftr-325	2789	35	the	the	DET
ftr-325	2789	36	taxpayers	taxpayer	NOUN
ftr-325	2789	37	under	under	ADP
ftr-325	2789	38	§	§	PROPN
ftr-325	2789	39	6229(e	6229(e	PROPN
ftr-325	2789	40	)	)	PUNCT
ftr-325	2789	41	,	,	PUNCT
ftr-325	2789	42	which	which	PRON
ftr-325	2789	43	extends	extend	VERB
ftr-325	2789	44	the	the	DET
ftr-325	2789	45	limitation	limitation	NOUN
ftr-325	2789	46	period	period	NOUN
ftr-325	2789	47	for	for	ADP
ftr-325	2789	48	one	one	NUM
ftr-325	2789	49	year	year	NOUN
ftr-325	2789	50	after	after	SCONJ
ftr-325	2789	51	the	the	DET
ftr-325	2789	52	name	name	NOUN
ftr-325	2789	53	and	and	CCONJ
ftr-325	2789	54	address	address	NOUN
ftr-325	2789	55	of	of	ADP
ftr-325	2789	56	a	a	DET
ftr-325	2789	57	partner	partner	NOUN
ftr-325	2789	58	is	be	AUX
ftr-325	2789	59	furnished	furnish	VERB
ftr-325	2789	60	to	to	ADP
ftr-325	2789	61	the	the	DET
ftr-325	2789	62	irs	irs	PROPN
ftr-325	2789	63	where	where	SCONJ
ftr-325	2789	64	(	(	PUNCT
ftr-325	2789	65	1	1	X
ftr-325	2789	66	)	)	PUNCT
ftr-325	2789	67	the	the	DET
ftr-325	2789	68	name	name	NOUN
ftr-325	2789	69	,	,	PUNCT
ftr-325	2789	70	address	address	NOUN
ftr-325	2789	71	,	,	PUNCT
ftr-325	2789	72	and	and	CCONJ
ftr-325	2789	73	tin	tin	NOUN
ftr-325	2789	74	of	of	ADP
ftr-325	2789	75	the	the	DET
ftr-325	2789	76	partner	partner	NOUN
ftr-325	2789	77	is	be	AUX
ftr-325	2789	78	not	not	PART
ftr-325	2789	79	―furnished‖	―furnished‖	PROPN
ftr-325	2789	80	on	on	ADP
ftr-325	2789	81	the	the	DET
ftr-325	2789	82	partnership	partnership	NOUN
ftr-325	2789	83	return	return	NOUN
ftr-325	2789	84	,	,	PUNCT
ftr-325	2789	85	and	and	CCONJ
ftr-325	2789	86	the	the	DET
ftr-325	2789	87	irs	irs	PROPN
ftr-325	2789	88	has	have	AUX
ftr-325	2789	89	sent	send	VERB
ftr-325	2789	90	notice	notice	NOUN
ftr-325	2789	91	of	of	ADP
ftr-325	2789	92	an	an	DET
ftr-325	2789	93	fpaa	fpaa	NOUN
ftr-325	2789	94	within	within	ADP
ftr-325	2789	95	the	the	DET
ftr-325	2789	96	statute	statute	NOUN
ftr-325	2789	97	of	of	ADP
ftr-325	2789	98	limitations	limitation	NOUN
ftr-325	2789	99	,	,	PUNCT
ftr-325	2789	100	or	or	CCONJ
ftr-325	2789	101	(	(	PUNCT
ftr-325	2789	102	2	2	X
ftr-325	2789	103	)	)	PUNCT
ftr-325	2789	104	the	the	DET
ftr-325	2789	105	taxpayer	taxpayer	NOUN
ftr-325	2789	106	has	have	AUX
ftr-325	2789	107	taken	take	VERB
ftr-325	2789	108	an	an	DET
ftr-325	2789	109	inconsistent	inconsistent	ADJ
ftr-325	2789	110	position	position	NOUN
ftr-325	2789	111	and	and	CCONJ
ftr-325	2789	112	fails	fail	VERB
ftr-325	2789	113	to	to	PART
ftr-325	2789	114	provide	provide	VERB
ftr-325	2789	115	the	the	DET
ftr-325	2789	116	notice	notice	NOUN
ftr-325	2789	117	required	require	VERB
ftr-325	2789	118	by	by	ADP
ftr-325	2789	119	§	§	PROPN
ftr-325	2789	120	6222(b	6222(b	NUM
ftr-325	2789	121	)	)	PUNCT
ftr-325	2789	122	.	.	PUNCT
ftr-325	2790	1	the	the	DET
ftr-325	2790	2	tax	tax	NOUN
ftr-325	2790	3	court	court	NOUN
ftr-325	2790	4	(	(	PUNCT
ftr-325	2790	5	judge	judge	NOUN
ftr-325	2790	6	goeke	goeke	ADJ
ftr-325	2790	7	)	)	PUNCT
ftr-325	2790	8	held	hold	VERB
ftr-325	2790	9	that	that	SCONJ
ftr-325	2790	10	the	the	DET
ftr-325	2790	11	statute	statute	NOUN
ftr-325	2790	12	remained	remain	VERB
ftr-325	2790	13	open	open	ADJ
ftr-325	2790	14	under	under	ADP
ftr-325	2790	15	both	both	DET
ftr-325	2790	16	provisions	provision	NOUN
ftr-325	2790	17	.	.	PUNCT
ftr-325	2791	1	following	follow	VERB
ftr-325	2791	2	the	the	DET
ftr-325	2791	3	holding	holding	NOUN
ftr-325	2791	4	in	in	ADP
ftr-325	2791	5	costello	costello	PROPN
ftr-325	2791	6	v.	v.	PROPN
ftr-325	2791	7	united	united	PROPN
ftr-325	2791	8	states	states	PROPN
ftr-325	2791	9	,	,	PUNCT
ftr-325	2791	10	765	765	NUM
ftr-325	2791	11	f.	f.	PROPN
ftr-325	2791	12	supp	supp	PROPN
ftr-325	2791	13	.	.	PUNCT
ftr-325	2792	1	1003	1003	NUM
ftr-325	2792	2	(	(	PUNCT
ftr-325	2792	3	c.d	c.d	PROPN
ftr-325	2792	4	.	.	PROPN
ftr-325	2792	5	cal	cal	PROPN
ftr-325	2792	6	.	.	PUNCT
ftr-325	2792	7	1991	1991	NUM
ftr-325	2792	8	)	)	PUNCT
ftr-325	2792	9	,	,	PUNCT
ftr-325	2792	10	the	the	DET
ftr-325	2792	11	court	court	NOUN
ftr-325	2792	12	held	hold	VERB
ftr-325	2792	13	that	that	SCONJ
ftr-325	2792	14	,	,	PUNCT
ftr-325	2792	15	although	although	SCONJ
ftr-325	2792	16	schedule	schedule	NOUN
ftr-325	2792	17	k-1s	k-1	NOUN
ftr-325	2792	18	are	be	AUX
ftr-325	2792	19	required	require	VERB
ftr-325	2792	20	only	only	ADV
ftr-325	2792	21	for	for	ADP
ftr-325	2792	22	direct	direct	ADJ
ftr-325	2792	23	partners	partner	NOUN
ftr-325	2792	24	,	,	PUNCT
ftr-325	2792	25	an	an	DET
ftr-325	2792	26	indirect	indirect	ADJ
ftr-325	2792	27	partner	partner	NOUN
ftr-325	2792	28	who	who	PRON
ftr-325	2792	29	is	be	AUX
ftr-325	2792	30	not	not	PART
ftr-325	2792	31	identified	identify	VERB
ftr-325	2792	32	on	on	ADP
ftr-325	2792	33	a	a	DET
ftr-325	2792	34	partnership	partnership	NOUN
ftr-325	2792	35	return	return	NOUN
ftr-325	2792	36	remains	remain	VERB
ftr-325	2792	37	an	an	DET
ftr-325	2792	38	―unidentified	―unidentifie	VERB
ftr-325	2792	39	partner‖	partner‖	PROPN
ftr-325	2792	40	for	for	ADP
ftr-325	2792	41	purposes	purpose	NOUN
ftr-325	2792	42	of	of	ADP
ftr-325	2792	43	§	§	PROPN
ftr-325	2792	44	6229(e)(1	6229(e)(1	NUM
ftr-325	2792	45	)	)	PUNCT
ftr-325	2792	46	.	.	PUNCT
ftr-325	2793	1	the	the	DET
ftr-325	2793	2	court	court	NOUN
ftr-325	2793	3	rejected	reject	VERB
ftr-325	2793	4	the	the	DET
ftr-325	2793	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2793	6	argument	argument	NOUN
ftr-325	2793	7	that	that	SCONJ
ftr-325	2793	8	because	because	SCONJ
ftr-325	2793	9	the	the	DET
ftr-325	2793	10	irs	irs	PROPN
ftr-325	2793	11	was	be	AUX
ftr-325	2793	12	in	in	ADP
ftr-325	2793	13	possession	possession	NOUN
ftr-325	2793	14	of	of	ADP
ftr-325	2793	15	identifying	identify	VERB
ftr-325	2793	16	information	information	NOUN
ftr-325	2793	17	from	from	ADP
ftr-325	2793	18	applications	application	NOUN
ftr-325	2793	19	for	for	ADP
ftr-325	2793	20	taxpayer	taxpayer	NOUN
ftr-325	2793	21	identification	identification	NOUN
ftr-325	2793	22	numbers	number	NOUN
ftr-325	2793	23	for	for	ADP
ftr-325	2793	24	the	the	DET
ftr-325	2793	25	disregarded	disregarded	ADJ
ftr-325	2793	26	entities	entity	NOUN
ftr-325	2793	27	(	(	PUNCT
ftr-325	2793	28	forms	form	NOUN
ftr-325	2793	29	ss-4	ss-4	NOUN
ftr-325	2793	30	)	)	PUNCT
ftr-325	2793	31	and	and	CCONJ
ftr-325	2793	32	information	information	NOUN
ftr-325	2793	33	from	from	ADP
ftr-325	2793	34	jenkens	jenkens	PROPN
ftr-325	2793	35	&	&	CCONJ
ftr-325	2793	36	gilchrist	gilchrist	PROPN
ftr-325	2793	37	and	and	CCONJ
ftr-325	2793	38	kpmg‘s	kpmg‘s	PROPN
ftr-325	2793	39	john	john	PROPN
ftr-325	2793	40	doe	doe	PROPN
ftr-325	2793	41	summons	summon	NOUN
ftr-325	2793	42	more	more	ADJ
ftr-325	2793	43	than	than	ADP
ftr-325	2793	44	one	one	NUM
ftr-325	2793	45	year	year	NOUN
ftr-325	2793	46	before	before	ADP
ftr-325	2793	47	issuing	issue	VERB
ftr-325	2793	48	assessment	assessment	NOUN
ftr-325	2793	49	notices	notice	NOUN
ftr-325	2793	50	.	.	PUNCT
ftr-325	2794	1	the	the	DET
ftr-325	2794	2	court	court	NOUN
ftr-325	2794	3	upheld	uphold	VERB
ftr-325	2794	4	the	the	DET
ftr-325	2794	5	validity	validity	NOUN
ftr-325	2794	6	of	of	ADP
ftr-325	2794	7	requirements	requirement	NOUN
ftr-325	2794	8	in	in	ADP
ftr-325	2794	9	temp	temp	NOUN
ftr-325	2794	10	.	.	PUNCT
ftr-325	2795	1	reg	reg	NOUN
ftr-325	2795	2	.	.	PUNCT
ftr-325	2796	1	§	§	PROPN
ftr-325	2796	2	301.6223(c)-1	301.6223(c)-1	NOUN
ftr-325	2796	3	t	t	NOUN
ftr-325	2796	4	that	that	DET
ftr-325	2796	5	information	information	NOUN
ftr-325	2796	6	be	be	AUX
ftr-325	2796	7	―filed‖	―filed‖	PROPN
ftr-325	2796	8	with	with	ADP
ftr-325	2796	9	the	the	DET
ftr-325	2796	10	irs	irs	PROPN
ftr-325	2796	11	at	at	ADP
ftr-325	2796	12	the	the	DET
ftr-325	2796	13	service	service	NOUN
ftr-325	2796	14	center	center	NOUN
ftr-325	2796	15	where	where	SCONJ
ftr-325	2796	16	the	the	DET
ftr-325	2796	17	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2796	18	returns	return	NOUN
ftr-325	2796	19	are	be	AUX
ftr-325	2796	20	filed	file	VERB
ftr-325	2796	21	and	and	CCONJ
ftr-325	2796	22	that	that	SCONJ
ftr-325	2796	23	the	the	DET
ftr-325	2796	24	identifying	identify	VERB
ftr-325	2796	25	information	information	NOUN
ftr-325	2796	26	be	be	AUX
ftr-325	2796	27	specific	specific	ADJ
ftr-325	2796	28	.	.	PUNCT
ftr-325	2797	1	the	the	DET
ftr-325	2797	2	court	court	NOUN
ftr-325	2797	3	interpreted	interpret	VERB
ftr-325	2797	4	§	§	PROPN
ftr-325	2797	5	6229(e)‘s	6229(e)‘s	NUM
ftr-325	2797	6	use	use	NOUN
ftr-325	2797	7	of	of	ADP
ftr-325	2797	8	term	term	NOUN
ftr-325	2797	9	―furnished‖	―furnished‖	PROPN
ftr-325	2797	10	as	as	ADP
ftr-325	2797	11	sufficiently	sufficiently	ADV
ftr-325	2797	12	close	close	ADJ
ftr-325	2797	13	to	to	ADP
ftr-325	2797	14	the	the	DET
ftr-325	2797	15	filing	filing	NOUN
ftr-325	2797	16	requirement	requirement	NOUN
ftr-325	2797	17	of	of	ADP
ftr-325	2797	18	the	the	DET
ftr-325	2797	19	temporary	temporary	ADJ
ftr-325	2797	20	regulations	regulation	NOUN
ftr-325	2797	21	to	to	PART
ftr-325	2797	22	indicate	indicate	VERB
ftr-325	2797	23	that	that	SCONJ
ftr-325	2797	24	the	the	DET
ftr-325	2797	25	regulation	regulation	NOUN
ftr-325	2797	26	was	be	AUX
ftr-325	2797	27	a	a	DET
ftr-325	2797	28	valid	valid	ADJ
ftr-325	2797	29	exercise	exercise	NOUN
ftr-325	2797	30	of	of	ADP
ftr-325	2797	31	administrative	administrative	ADJ
ftr-325	2797	32	authority	authority	NOUN
ftr-325	2797	33	under	under	ADP
ftr-325	2797	34	chevron	chevron	NOUN
ftr-325	2797	35	,	,	PUNCT
ftr-325	2797	36	u.s.a	u.s.a	PROPN
ftr-325	2797	37	.	.	PROPN
ftr-325	2797	38	,	,	PUNCT
ftr-325	2797	39	inc	inc	PROPN
ftr-325	2797	40	.	.	PROPN
ftr-325	2797	41	v.	v.	ADP
ftr-325	2797	42	natural	natural	ADJ
ftr-325	2797	43	res	re	NOUN
ftr-325	2797	44	.	.	PUNCT
ftr-325	2798	1	def	def	PROPN
ftr-325	2798	2	.	.	PROPN
ftr-325	2798	3	council	council	PROPN
ftr-325	2798	4	,	,	PUNCT
ftr-325	2798	5	inc	inc	PROPN
ftr-325	2798	6	.	.	PROPN
ftr-325	2798	7	,	,	PUNCT
ftr-325	2798	8	467	467	NUM
ftr-325	2798	9	u.s	u.s	PROPN
ftr-325	2798	10	.	.	PROPN
ftr-325	2798	11	837	837	NUM
ftr-325	2798	12	(	(	PUNCT
ftr-325	2798	13	1984	1984	NUM
ftr-325	2798	14	)	)	PUNCT
ftr-325	2798	15	and	and	CCONJ
ftr-325	2798	16	§	§	PROPN
ftr-325	2798	17	7805(a	7805(a	NUM
ftr-325	2798	18	)	)	PUNCT
ftr-325	2798	19	.	.	PUNCT
ftr-325	2799	1			PUNCT
ftr-325	2800	1	the	the	DET
ftr-325	2800	2	court	court	NOUN
ftr-325	2800	3	also	also	ADV
ftr-325	2800	4	held	hold	VERB
ftr-325	2800	5	that	that	SCONJ
ftr-325	2800	6	the	the	DET
ftr-325	2800	7	taxpayer	taxpayer	NOUN
ftr-325	2800	8	took	take	VERB
ftr-325	2800	9	an	an	DET
ftr-325	2800	10	inconsistent	inconsistent	ADJ
ftr-325	2800	11	position	position	NOUN
ftr-325	2800	12	on	on	ADP
ftr-325	2800	13	returns	return	NOUN
ftr-325	2800	14	reporting	report	VERB
ftr-325	2800	15	the	the	DET
ftr-325	2800	16	partnership	partnership	NOUN
ftr-325	2800	17	transactions	transaction	NOUN
ftr-325	2800	18	because	because	SCONJ
ftr-325	2800	19	of	of	ADP
ftr-325	2800	20	the	the	DET
ftr-325	2800	21	way	way	NOUN
ftr-325	2800	22	the	the	DET
ftr-325	2800	23	partnership	partnership	NOUN
ftr-325	2800	24	netted	net	VERB
ftr-325	2800	25	contributions	contribution	NOUN
ftr-325	2800	26	of	of	ADP
ftr-325	2800	27	long	long	ADJ
ftr-325	2800	28	and	and	CCONJ
ftr-325	2800	29	short	short	ADJ
ftr-325	2800	30	options	option	NOUN
ftr-325	2800	31	which	which	PRON
ftr-325	2800	32	the	the	DET
ftr-325	2800	33	taxpayer	taxpayer	NOUN
ftr-325	2800	34	reported	report	VERB
ftr-325	2800	35	separately	separately	ADV
ftr-325	2800	36	in	in	ADP
ftr-325	2800	37	claiming	claim	VERB
ftr-325	2800	38	basis	basis	NOUN
ftr-325	2800	39	increases	increase	NOUN
ftr-325	2800	40	.	.	PUNCT
ftr-325	2801	1	as	as	ADP
ftr-325	2801	2	a	a	DET
ftr-325	2801	3	result	result	NOUN
ftr-325	2801	4	,	,	PUNCT
ftr-325	2801	5	the	the	DET
ftr-325	2801	6	taxpayer	taxpayer	NOUN
ftr-325	2801	7	was	be	AUX
ftr-325	2801	8	found	find	VERB
ftr-325	2801	9	to	to	PART
ftr-325	2801	10	have	have	AUX
ftr-325	2801	11	failed	fail	VERB
ftr-325	2801	12	to	to	PART
ftr-325	2801	13	provide	provide	VERB
ftr-325	2801	14	the	the	DET
ftr-325	2801	15	statement	statement	NOUN
ftr-325	2801	16	required	require	VERB
ftr-325	2801	17	by	by	ADP
ftr-325	2801	18	§	§	PROPN
ftr-325	2801	19	6222(b	6222(b	PROPN
ftr-325	2801	20	)	)	PUNCT
ftr-325	2801	21	,	,	PUNCT
ftr-325	2801	22	thereby	thereby	ADV
ftr-325	2801	23	extending	extend	VERB
ftr-325	2801	24	the	the	DET
ftr-325	2801	25	statute	statute	NOUN
ftr-325	2801	26	of	of	ADP
ftr-325	2801	27	limitations	limitation	NOUN
ftr-325	2801	28	under	under	ADP
ftr-325	2801	29	§	§	PROPN
ftr-325	2801	30	6229(e)(2	6229(e)(2	NOUN
ftr-325	2801	31	)	)	PUNCT
ftr-325	2801	32	.	.	PUNCT
ftr-325	2802	1			PUNCT
ftr-325	2803	1	the	the	DET
ftr-325	2803	2	court	court	NOUN
ftr-325	2803	3	also	also	ADV
ftr-325	2803	4	rejected	reject	VERB
ftr-325	2803	5	the	the	DET
ftr-325	2803	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2803	7	arguments	argument	NOUN
ftr-325	2803	8	that	that	SCONJ
ftr-325	2803	9	the	the	DET
ftr-325	2803	10	irs	irs	PROPN
ftr-325	2803	11	was	be	AUX
ftr-325	2803	12	estopped	estop	VERB
ftr-325	2803	13	from	from	ADP
ftr-325	2803	14	assessing	assess	VERB
ftr-325	2803	15	a	a	DET
ftr-325	2803	16	deficiency	deficiency	NOUN
ftr-325	2803	17	(	(	PUNCT
ftr-325	2803	18	1	1	NUM
ftr-325	2803	19	)	)	PUNCT
ftr-325	2803	20	because	because	SCONJ
ftr-325	2803	21	of	of	ADP
ftr-325	2803	22	irs	irs	PROPN
ftr-325	2803	23	delays	delay	NOUN
ftr-325	2803	24	in	in	ADP
ftr-325	2803	25	issuing	issue	VERB
ftr-325	2803	26	notice	notice	NOUN
ftr-325	2803	27	2000	2000	NUM
ftr-325	2803	28	-	-	SYM
ftr-325	2803	29	44	44	NUM
ftr-325	2803	30	,	,	PUNCT
ftr-325	2803	31	2000	2000	NUM
ftr-325	2803	32	-	-	SYM
ftr-325	2803	33	2	2	NUM
ftr-325	2803	34	c.b	c.b	PROPN
ftr-325	2803	35	.	.	PROPN
ftr-325	2803	36	255	255	NUM
ftr-325	2803	37	(	(	PUNCT
ftr-325	2803	38	notifying	notify	VERB
ftr-325	2803	39	taxpayers	taxpayer	NOUN
ftr-325	2803	40	of	of	ADP
ftr-325	2803	41	642	642	NUM
ftr-325	2803	42	florida	florida	PROPN
ftr-325	2803	43	tax	tax	NOUN
ftr-325	2803	44	review	review	NOUN
ftr-325	2803	45	[	[	X
ftr-325	2803	46	vol	vol	NOUN
ftr-325	2803	47	.	.	PUNCT
ftr-325	2803	48	13:10	13:10	NUM
ftr-325	2803	49	the	the	DET
ftr-325	2803	50	issues	issue	NOUN
ftr-325	2803	51	raised	raise	VERB
ftr-325	2803	52	by	by	ADP
ftr-325	2803	53	the	the	DET
ftr-325	2803	54	shelter	shelter	NOUN
ftr-325	2803	55	transaction	transaction	NOUN
ftr-325	2803	56	)	)	PUNCT
ftr-325	2803	57	;	;	PUNCT
ftr-325	2803	58	(	(	PUNCT
ftr-325	2803	59	2	2	X
ftr-325	2803	60	)	)	PUNCT
ftr-325	2803	61	because	because	SCONJ
ftr-325	2803	62	of	of	ADP
ftr-325	2803	63	the	the	DET
ftr-325	2803	64	long	long	ADJ
ftr-325	2803	65	period	period	NOUN
ftr-325	2803	66	before	before	SCONJ
ftr-325	2803	67	the	the	DET
ftr-325	2803	68	irs	irs	PROPN
ftr-325	2803	69	issued	issue	VERB
ftr-325	2803	70	an	an	DET
ftr-325	2803	71	fpaa	fpaa	NOUN
ftr-325	2803	72	to	to	ADP
ftr-325	2803	73	the	the	DET
ftr-325	2803	74	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2803	75	partnership	partnership	NOUN
ftr-325	2803	76	;	;	PUNCT
ftr-325	2803	77	or	or	CCONJ
ftr-325	2803	78	(	(	PUNCT
ftr-325	2803	79	3	3	NUM
ftr-325	2803	80	)	)	PUNCT
ftr-325	2803	81	because	because	SCONJ
ftr-325	2803	82	the	the	DET
ftr-325	2803	83	irs	irs	PROPN
ftr-325	2803	84	had	have	AUX
ftr-325	2803	85	withheld	withhold	VERB
ftr-325	2803	86	and	and	CCONJ
ftr-325	2803	87	destroyed	destroy	VERB
ftr-325	2803	88	evidence	evidence	NOUN
ftr-325	2803	89	or	or	CCONJ
ftr-325	2803	90	placed	place	VERB
ftr-325	2803	91	witnesses	witness	NOUN
ftr-325	2803	92	beyond	beyond	ADP
ftr-325	2803	93	the	the	DET
ftr-325	2803	94	reach	reach	NOUN
ftr-325	2803	95	of	of	ADP
ftr-325	2803	96	the	the	DET
ftr-325	2803	97	taxpayer	taxpayer	NOUN
ftr-325	2803	98	because	because	SCONJ
ftr-325	2803	99	of	of	ADP
ftr-325	2803	100	criminal	criminal	ADJ
ftr-325	2803	101	investigations	investigation	NOUN
ftr-325	2803	102	.	.	PUNCT
ftr-325	2804	1	vii	vii	PROPN
ftr-325	2804	2	.	.	PROPN
ftr-325	2804	3	tax	tax	NOUN
ftr-325	2804	4	shelters	shelter	NOUN
ftr-325	2804	5	a.	a.	NOUN
ftr-325	2804	6	tax	tax	NOUN
ftr-325	2804	7	shelter	shelter	NOUN
ftr-325	2804	8	cases	case	NOUN
ftr-325	2804	9	and	and	CCONJ
ftr-325	2804	10	rulings	ruling	NOUN
ftr-325	2804	11	1	1	NUM
ftr-325	2804	12	.	.	PUNCT
ftr-325	2805	1	yet	yet	ADV
ftr-325	2805	2	another	another	DET
ftr-325	2805	3	investor	investor	NOUN
ftr-325	2805	4	in	in	ADP
ftr-325	2805	5	a	a	DET
ftr-325	2805	6	kpmg	kpmg	PROPN
ftr-325	2805	7	opis	opis	PROPN
ftr-325	2805	8	tax	tax	NOUN
ftr-325	2805	9	shelter	shelter	NOUN
ftr-325	2805	10	gets	get	AUX
ftr-325	2805	11	devoured	devour	VERB
ftr-325	2805	12	by	by	ADP
ftr-325	2805	13	the	the	DET
ftr-325	2805	14	economic	economic	ADJ
ftr-325	2805	15	substance	substance	NOUN
ftr-325	2805	16	doctrine	doctrine	NOUN
ftr-325	2805	17	.	.	PUNCT
ftr-325	2806	1	blum	blum	PROPN
ftr-325	2806	2	v.	v.	PROPN
ftr-325	2806	3	commissioner	commissioner	PROPN
ftr-325	2806	4	,	,	PUNCT
ftr-325	2806	5	t.c	t.c	PROPN
ftr-325	2806	6	.	.	PROPN
ftr-325	2806	7	memo	memo	NOUN
ftr-325	2806	8	.	.	PUNCT
ftr-325	2807	1	2012	2012	NUM
ftr-325	2807	2	-	-	SYM
ftr-325	2807	3	16	16	NUM
ftr-325	2807	4	(	(	PUNCT
ftr-325	2807	5	1/17/12).the	1/17/12).the	DET
ftr-325	2807	6	taxpayer‘s	taxpayer‘s	X
ftr-325	2807	7	bogus	bogus	ADJ
ftr-325	2807	8	$	$	SYM
ftr-325	2807	9	45	45	NUM
ftr-325	2807	10	million	million	NUM
ftr-325	2807	11	loss	loss	NOUN
ftr-325	2807	12	claimed	claim	VERB
ftr-325	2807	13	from	from	ADP
ftr-325	2807	14	a	a	DET
ftr-325	2807	15	kpmg	kpmg	PROPN
ftr-325	2807	16	opis	opis	PROPN
ftr-325	2807	17	tax	tax	NOUN
ftr-325	2807	18	shelter	shelter	NOUN
ftr-325	2807	19	was	be	AUX
ftr-325	2807	20	disallowed	disallow	VERB
ftr-325	2807	21	.	.	PUNCT
ftr-325	2808	1	the	the	DET
ftr-325	2808	2	taxpayers	taxpayer	NOUN
ftr-325	2808	3	did	do	AUX
ftr-325	2808	4	not	not	PART
ftr-325	2808	5	contest	contest	VERB
ftr-325	2808	6	that	that	SCONJ
ftr-325	2808	7	their	their	PRON
ftr-325	2808	8	loss	loss	NOUN
ftr-325	2808	9	was	be	AUX
ftr-325	2808	10	―fictional.‖	―fictional.‖	NUM
ftr-325	2808	11	section	section	NOUN
ftr-325	2808	12	6662	6662	NUM
ftr-325	2808	13	accuracy	accuracy	NOUN
ftr-325	2808	14	-	-	PUNCT
ftr-325	2808	15	related	relate	VERB
ftr-325	2808	16	penalties	penalty	NOUN
ftr-325	2808	17	for	for	ADP
ftr-325	2808	18	gross	gross	ADJ
ftr-325	2808	19	valuation	valuation	NOUN
ftr-325	2808	20	misstatements	misstatement	NOUN
ftr-325	2808	21	and	and	CCONJ
ftr-325	2808	22	negligence	negligence	NOUN
ftr-325	2808	23	were	be	AUX
ftr-325	2808	24	upheld	uphold	VERB
ftr-325	2808	25	.	.	PUNCT
ftr-325	2809	1	2	2	X
ftr-325	2809	2	.	.	X
ftr-325	2809	3	had	have	AUX
ftr-325	2809	4	this	this	DET
ftr-325	2809	5	opinion	opinion	NOUN
ftr-325	2809	6	been	be	AUX
ftr-325	2809	7	issued	issue	VERB
ftr-325	2809	8	on	on	ADP
ftr-325	2809	9	october	october	PROPN
ftr-325	2809	10	25th	25th	NOUN
ftr-325	2809	11	,	,	PUNCT
ftr-325	2809	12	the	the	DET
ftr-325	2809	13	taxpayer	taxpayer	NOUN
ftr-325	2809	14	might	might	AUX
ftr-325	2809	15	have	have	AUX
ftr-325	2809	16	had	have	VERB
ftr-325	2809	17	a	a	DET
ftr-325	2809	18	chance	chance	NOUN
ftr-325	2809	19	.	.	PUNCT
ftr-325	2810	1	however	however	ADV
ftr-325	2810	2	,	,	PUNCT
ftr-325	2810	3	the	the	DET
ftr-325	2810	4	opinion	opinion	NOUN
ftr-325	2810	5	was	be	AUX
ftr-325	2810	6	issued	issue	VERB
ftr-325	2810	7	on	on	ADP
ftr-325	2810	8	march	march	PROPN
ftr-325	2810	9	14th	14th	NUM
ftr-325	2810	10	,	,	PUNCT
ftr-325	2810	11	so	so	CCONJ
ftr-325	2810	12	success	success	NOUN
ftr-325	2810	13	was	be	AUX
ftr-325	2810	14	not	not	PART
ftr-325	2810	15	in	in	ADP
ftr-325	2810	16	the	the	DET
ftr-325	2810	17	cards	card	NOUN
ftr-325	2810	18	.	.	PUNCT
ftr-325	2811	1	crispin	crispin	PROPN
ftr-325	2811	2	v.	v.	PROPN
ftr-325	2811	3	commissioner	commissioner	PROPN
ftr-325	2811	4	,	,	PUNCT
ftr-325	2811	5	t.c	t.c	PROPN
ftr-325	2811	6	.	.	PROPN
ftr-325	2811	7	memo	memo	NOUN
ftr-325	2811	8	.	.	PUNCT
ftr-325	2812	1	2012	2012	NUM
ftr-325	2812	2	-	-	SYM
ftr-325	2812	3	70	70	NUM
ftr-325	2812	4	(	(	PUNCT
ftr-325	2812	5	3/14/12	3/14/12	NUM
ftr-325	2812	6	)	)	PUNCT
ftr-325	2812	7	,	,	PUNCT
ftr-325	2812	8	on	on	ADP
ftr-325	2812	9	appeal	appeal	NOUN
ftr-325	2812	10	to	to	ADP
ftr-325	2812	11	the	the	DET
ftr-325	2812	12	third	third	ADJ
ftr-325	2812	13	circuit	circuit	NOUN
ftr-325	2812	14	.	.	PUNCT
ftr-325	2813	1	the	the	DET
ftr-325	2813	2	taxpayer	taxpayer	NOUN
ftr-325	2813	3	,	,	PUNCT
ftr-325	2813	4	an	an	DET
ftr-325	2813	5	experienced	experienced	ADJ
ftr-325	2813	6	cpa	cpa	NOUN
ftr-325	2813	7	,	,	PUNCT
ftr-325	2813	8	entered	enter	VERB
ftr-325	2813	9	into	into	ADP
ftr-325	2813	10	a	a	DET
ftr-325	2813	11	cards	card	NOUN
ftr-325	2813	12	transaction	transaction	NOUN
ftr-325	2813	13	in	in	ADP
ftr-325	2813	14	2001	2001	NUM
ftr-325	2813	15	to	to	PART
ftr-325	2813	16	shield	shield	VERB
ftr-325	2813	17	about	about	ADV
ftr-325	2813	18	$	$	SYM
ftr-325	2813	19	7	7	NUM
ftr-325	2813	20	million	million	NUM
ftr-325	2813	21	of	of	ADP
ftr-325	2813	22	shared	share	VERB
ftr-325	2813	23	fees	fee	NOUN
ftr-325	2813	24	(	(	PUNCT
ftr-325	2813	25	ordinary	ordinary	ADJ
ftr-325	2813	26	)	)	PUNCT
ftr-325	2813	27	income	income	NOUN
ftr-325	2813	28	from	from	ADP
ftr-325	2813	29	his	his	PRON
ftr-325	2813	30	wholly	wholly	ADV
ftr-325	2813	31	owned	own	VERB
ftr-325	2813	32	s	s	NOUN
ftr-325	2813	33	corporation	corporation	NOUN
ftr-325	2813	34	that	that	PRON
ftr-325	2813	35	engaged	engage	VERB
ftr-325	2813	36	in	in	ADP
ftr-325	2813	37	a	a	DET
ftr-325	2813	38	business	business	NOUN
ftr-325	2813	39	related	relate	VERB
ftr-325	2813	40	to	to	ADP
ftr-325	2813	41	a	a	DET
ftr-325	2813	42	pool	pool	NOUN
ftr-325	2813	43	of	of	ADP
ftr-325	2813	44	collateralized	collateralized	ADJ
ftr-325	2813	45	mortgage	mortgage	NOUN
ftr-325	2813	46	obligations	obligation	NOUN
ftr-325	2813	47	.	.	PUNCT
ftr-325	2814	1	the	the	DET
ftr-325	2814	2	promoter	promoter	NOUN
ftr-325	2814	3	was	be	AUX
ftr-325	2814	4	a	a	DET
ftr-325	2814	5	longtime	longtime	ADJ
ftr-325	2814	6	friend	friend	NOUN
ftr-325	2814	7	who	who	PRON
ftr-325	2814	8	did	do	AUX
ftr-325	2814	9	not	not	PART
ftr-325	2814	10	charge	charge	VERB
ftr-325	2814	11	the	the	DET
ftr-325	2814	12	taxpayer	taxpayer	NOUN
ftr-325	2814	13	any	any	DET
ftr-325	2814	14	fee	fee	NOUN
ftr-325	2814	15	to	to	PART
ftr-325	2814	16	participate	participate	VERB
ftr-325	2814	17	in	in	ADP
ftr-325	2814	18	the	the	DET
ftr-325	2814	19	cards	card	NOUN
ftr-325	2814	20	transaction	transaction	NOUN
ftr-325	2814	21	.	.	PUNCT
ftr-325	2815	1	the	the	DET
ftr-325	2815	2	tax	tax	NOUN
ftr-325	2815	3	court	court	NOUN
ftr-325	2815	4	(	(	PUNCT
ftr-325	2815	5	judge	judge	NOUN
ftr-325	2815	6	kroupa	kroupa	PROPN
ftr-325	2815	7	)	)	PUNCT
ftr-325	2815	8	held	hold	VERB
ftr-325	2815	9	that	that	SCONJ
ftr-325	2815	10	the	the	DET
ftr-325	2815	11	transaction	transaction	NOUN
ftr-325	2815	12	lacked	lack	VERB
ftr-325	2815	13	economic	economic	ADJ
ftr-325	2815	14	substance	substance	NOUN
ftr-325	2815	15	because	because	SCONJ
ftr-325	2815	16	it	it	PRON
ftr-325	2815	17	lacked	lack	VERB
ftr-325	2815	18	business	business	NOUN
ftr-325	2815	19	purpose	purpose	NOUN
ftr-325	2815	20	and	and	CCONJ
ftr-325	2815	21	profit	profit	NOUN
ftr-325	2815	22	expectation	expectation	NOUN
ftr-325	2815	23	,	,	PUNCT
ftr-325	2815	24	stating	state	VERB
ftr-325	2815	25	,	,	PUNCT
ftr-325	2815	26	―[w]e	―[w]e	PROPN
ftr-325	2815	27	have	have	AUX
ftr-325	2815	28	consistently	consistently	ADV
ftr-325	2815	29	held	hold	VERB
ftr-325	2815	30	that	that	SCONJ
ftr-325	2815	31	cards	card	NOUN
ftr-325	2815	32	transactions	transaction	NOUN
ftr-325	2815	33	lack	lack	VERB
ftr-325	2815	34	economic	economic	ADJ
ftr-325	2815	35	substance,‖	substance,‖	PROPN
ftr-325	2815	36	and	and	CCONJ
ftr-325	2815	37	noting	note	VERB
ftr-325	2815	38	that	that	SCONJ
ftr-325	2815	39	an	an	DET
ftr-325	2815	40	appeal	appeal	NOUN
ftr-325	2815	41	in	in	ADP
ftr-325	2815	42	this	this	DET
ftr-325	2815	43	case	case	NOUN
ftr-325	2815	44	lies	lie	VERB
ftr-325	2815	45	in	in	ADP
ftr-325	2815	46	the	the	DET
ftr-325	2815	47	third	third	ADJ
ftr-325	2815	48	circuit	circuit	NOUN
ftr-325	2815	49	,	,	PUNCT
ftr-325	2815	50	which	which	PRON
ftr-325	2815	51	decided	decide	VERB
ftr-325	2815	52	acm	acm	PROPN
ftr-325	2815	53	p’ship	p’ship	PROPN
ftr-325	2815	54	v.	v.	PROPN
ftr-325	2815	55	commissioner	commissioner	NOUN
ftr-325	2815	56	,	,	PUNCT
ftr-325	2815	57	157	157	NUM
ftr-325	2815	58	f.3d	f.3d	NUM
ftr-325	2815	59	231	231	NUM
ftr-325	2815	60	(	(	PUNCT
ftr-325	2815	61	3d	3d	NUM
ftr-325	2815	62	cir	cir	NOUN
ftr-325	2815	63	.	.	PUNCT
ftr-325	2815	64	1998	1998	NUM
ftr-325	2815	65	)	)	PUNCT
ftr-325	2815	66	.	.	PUNCT
ftr-325	2816	1			PROPN
ftr-325	2816	2	judge	judge	PROPN
ftr-325	2816	3	kroupa	kroupa	PROPN
ftr-325	2816	4	also	also	ADV
ftr-325	2816	5	upheld	uphold	VERB
ftr-325	2816	6	the	the	DET
ftr-325	2816	7	40	40	NUM
ftr-325	2816	8	percent	percent	NOUN
ftr-325	2816	9	gross	gross	ADJ
ftr-325	2816	10	valuation	valuation	PROPN
ftr-325	2816	11	misstatement	misstatement	NOUN
ftr-325	2816	12	accuracy	accuracy	NOUN
ftr-325	2816	13	-	-	PUNCT
ftr-325	2816	14	related	relate	VERB
ftr-325	2816	15	penalty	penalty	NOUN
ftr-325	2816	16	.	.	PUNCT
ftr-325	2817	1	the	the	DET
ftr-325	2817	2	tax	tax	NOUN
ftr-325	2817	3	opinion	opinion	NOUN
ftr-325	2817	4	the	the	DET
ftr-325	2817	5	taxpayer	taxpayer	NOUN
ftr-325	2817	6	received	receive	VERB
ftr-325	2817	7	from	from	ADP
ftr-325	2817	8	his	his	PRON
ftr-325	2817	9	advisors	advisor	NOUN
ftr-325	2817	10	relied	rely	VERB
ftr-325	2817	11	on	on	ADP
ftr-325	2817	12	―false	―false	ADV
ftr-325	2817	13	representations	representation	NOUN
ftr-325	2817	14	[	[	X
ftr-325	2817	15	the	the	DET
ftr-325	2817	16	taxpayer	taxpayer	NOUN
ftr-325	2817	17	]	]	PUNCT
ftr-325	2817	18	made,‖	made,‖	PROPN
ftr-325	2817	19	including	include	VERB
ftr-325	2817	20	that	that	SCONJ
ftr-325	2817	21	he	he	PRON
ftr-325	2817	22	had	have	VERB
ftr-325	2817	23	a	a	DET
ftr-325	2817	24	business	business	NOUN
ftr-325	2817	25	purpose	purpose	NOUN
ftr-325	2817	26	for	for	ADP
ftr-325	2817	27	entering	enter	VERB
ftr-325	2817	28	into	into	ADP
ftr-325	2817	29	the	the	DET
ftr-325	2817	30	cards	card	NOUN
ftr-325	2817	31	transaction	transaction	NOUN
ftr-325	2817	32	and	and	CCONJ
ftr-325	2817	33	that	that	SCONJ
ftr-325	2817	34	he	he	PRON
ftr-325	2817	35	anticipated	anticipate	VERB
ftr-325	2817	36	earning	earn	VERB
ftr-325	2817	37	a	a	DET
ftr-325	2817	38	profit	profit	NOUN
ftr-325	2817	39	,	,	PUNCT
ftr-325	2817	40	absent	absent	ADJ
ftr-325	2817	41	tax	tax	NOUN
ftr-325	2817	42	benefits	benefit	NOUN
ftr-325	2817	43	,	,	PUNCT
ftr-325	2817	44	from	from	ADP
ftr-325	2817	45	the	the	DET
ftr-325	2817	46	cards	card	NOUN
ftr-325	2817	47	transaction	transaction	NOUN
ftr-325	2817	48	,	,	PUNCT
ftr-325	2817	49	which	which	PRON
ftr-325	2817	50	were	be	AUX
ftr-325	2817	51	―material	―material	ADJ
ftr-325	2817	52	to	to	ADP
ftr-325	2817	53	the	the	DET
ftr-325	2817	54	conclusions	conclusion	NOUN
ftr-325	2817	55	reached	reach	VERB
ftr-325	2817	56	in	in	ADP
ftr-325	2817	57	the	the	DET
ftr-325	2817	58	tax	tax	NOUN
ftr-325	2817	59	opinion.‖	opinion.‖	VERB
ftr-325	2817	60	furthermore	furthermore	ADV
ftr-325	2817	61	,	,	PUNCT
ftr-325	2817	62	the	the	DET
ftr-325	2817	63	taxpayer	taxpayer	NOUN
ftr-325	2817	64	had	have	AUX
ftr-325	2817	65	not	not	PART
ftr-325	2817	66	actually	actually	ADV
ftr-325	2817	67	relied	rely	VERB
ftr-325	2817	68	on	on	ADP
ftr-325	2817	69	the	the	DET
ftr-325	2817	70	opinion	opinion	NOUN
ftr-325	2817	71	.	.	PUNCT
ftr-325	2818	1	3	3	X
ftr-325	2818	2	.	.	X
ftr-325	2818	3	just	just	ADV
ftr-325	2818	4	another	another	DET
ftr-325	2818	5	generic	generic	ADJ
ftr-325	2818	6	tax	tax	NOUN
ftr-325	2818	7	shelter	shelter	NOUN
ftr-325	2818	8	that	that	PRON
ftr-325	2818	9	lacks	lack	VERB
ftr-325	2818	10	economic	economic	ADJ
ftr-325	2818	11	substance	substance	NOUN
ftr-325	2818	12	—	—	PUNCT
ftr-325	2818	13	taxpayer	taxpayer	NOUN
ftr-325	2818	14	,	,	PUNCT
ftr-325	2818	15	―you	―you	PROPN
ftr-325	2818	16	lose.‖	lose.‖	VERB
ftr-325	2818	17	reddam	reddam	PROPN
ftr-325	2818	18	v.	v.	PROPN
ftr-325	2818	19	commissioner	commissioner	PROPN
ftr-325	2818	20	,	,	PUNCT
ftr-325	2818	21	t.c	t.c	PROPN
ftr-325	2818	22	.	.	PROPN
ftr-325	2818	23	memo	memo	NOUN
ftr-325	2818	24	.	.	PUNCT
ftr-325	2819	1	2012	2012	NUM
ftr-325	2819	2	-	-	SYM
ftr-325	2819	3	106	106	NUM
ftr-325	2819	4	(	(	PUNCT
ftr-325	2819	5	4/11/12	4/11/12	PROPN
ftr-325	2819	6	)	)	PUNCT
ftr-325	2819	7	.	.	PUNCT
ftr-325	2820	1	the	the	DET
ftr-325	2820	2	taxpayer	taxpayer	NOUN
ftr-325	2820	3	invested	invest	VERB
ftr-325	2820	4	in	in	ADP
ftr-325	2820	5	an	an	DET
ftr-325	2820	6	opis	opis	PROPN
ftr-325	2820	7	tax	tax	NOUN
ftr-325	2820	8	2013	2013	NUM
ftr-325	2820	9	]	]	PUNCT
ftr-325	2820	10	recent	recent	ADJ
ftr-325	2820	11	developments	development	NOUN
ftr-325	2820	12	in	in	ADP
ftr-325	2820	13	federal	federal	ADJ
ftr-325	2820	14	income	income	NOUN
ftr-325	2820	15	taxation	taxation	NOUN
ftr-325	2820	16	643	643	NUM
ftr-325	2820	17	shelter	shelter	NOUN
ftr-325	2820	18	peddled	peddle	VERB
ftr-325	2820	19	by	by	ADP
ftr-325	2820	20	kpmg	kpmg	PROPN
ftr-325	2820	21	.	.	PUNCT
ftr-325	2821	1	the	the	DET
ftr-325	2821	2	tax	tax	NOUN
ftr-325	2821	3	court	court	NOUN
ftr-325	2821	4	(	(	PUNCT
ftr-325	2821	5	judge	judge	NOUN
ftr-325	2821	6	goeke	goeke	ADJ
ftr-325	2821	7	)	)	PUNCT
ftr-325	2821	8	found	find	VERB
ftr-325	2821	9	that	that	SCONJ
ftr-325	2821	10	the	the	DET
ftr-325	2821	11	―‗pretax	―‗pretax	NUM
ftr-325	2821	12	profit	profit	NOUN
ftr-325	2821	13	‘	'	PUNCT
ftr-325	2821	14	potential	potential	NOUN
ftr-325	2821	15	of	of	ADP
ftr-325	2821	16	the	the	DET
ftr-325	2821	17	transaction	transaction	NOUN
ftr-325	2821	18	was	be	AUX
ftr-325	2821	19	so	so	ADV
ftr-325	2821	20	remote	remote	ADJ
ftr-325	2821	21	as	as	SCONJ
ftr-325	2821	22	to	to	PART
ftr-325	2821	23	render	render	VERB
ftr-325	2821	24	disingenuous	disingenuous	ADJ
ftr-325	2821	25	any	any	DET
ftr-325	2821	26	suggestion	suggestion	NOUN
ftr-325	2821	27	that	that	SCONJ
ftr-325	2821	28	the	the	DET
ftr-325	2821	29	transaction	transaction	NOUN
ftr-325	2821	30	was	be	AUX
ftr-325	2821	31	economically	economically	ADV
ftr-325	2821	32	viable.‖	viable.‖	NOUN
ftr-325	2821	33	[	[	X
ftr-325	2821	34	the	the	DET
ftr-325	2821	35	taxpayer	taxpayer	NOUN
ftr-325	2821	36	]	]	PUNCT
ftr-325	2821	37	knew	know	VERB
ftr-325	2821	38	little	little	ADJ
ftr-325	2821	39	to	to	ADP
ftr-325	2821	40	nothing	nothing	PRON
ftr-325	2821	41	about	about	ADP
ftr-325	2821	42	the	the	DET
ftr-325	2821	43	details	detail	NOUN
ftr-325	2821	44	of	of	ADP
ftr-325	2821	45	the	the	DET
ftr-325	2821	46	opis	opis	PROPN
ftr-325	2821	47	transaction	transaction	NOUN
ftr-325	2821	48	.	.	PUNCT
ftr-325	2822	1	the	the	DET
ftr-325	2822	2	extent	extent	NOUN
ftr-325	2822	3	of	of	ADP
ftr-325	2822	4	his	his	PRON
ftr-325	2822	5	knowledge	knowledge	NOUN
ftr-325	2822	6	was	be	AUX
ftr-325	2822	7	limited	limit	VERB
ftr-325	2822	8	to	to	ADP
ftr-325	2822	9	an	an	DET
ftr-325	2822	10	understanding	understanding	NOUN
ftr-325	2822	11	that	that	PRON
ftr-325	2822	12	the	the	DET
ftr-325	2822	13	opis	opis	PROPN
ftr-325	2822	14	transaction	transaction	NOUN
ftr-325	2822	15	was	be	AUX
ftr-325	2822	16	a	a	DET
ftr-325	2822	17	―formula	―formula	NOUN
ftr-325	2822	18	or	or	CCONJ
ftr-325	2822	19	a	a	DET
ftr-325	2822	20	recipe‖	recipe‖	NOUN
ftr-325	2822	21	that	that	PRON
ftr-325	2822	22	would	would	AUX
ftr-325	2822	23	provide	provide	VERB
ftr-325	2822	24	him	he	PRON
ftr-325	2822	25	with	with	ADP
ftr-325	2822	26	a	a	DET
ftr-325	2822	27	substantial	substantial	ADJ
ftr-325	2822	28	capital	capital	NOUN
ftr-325	2822	29	loss	loss	NOUN
ftr-325	2822	30	.	.	PUNCT
ftr-325	2823	1	despite	despite	SCONJ
ftr-325	2823	2	the	the	DET
ftr-325	2823	3	fact	fact	NOUN
ftr-325	2823	4	that	that	SCONJ
ftr-325	2823	5	petitioner	petitioner	NOUN
ftr-325	2823	6	and	and	CCONJ
ftr-325	2823	7	his	his	PRON
ftr-325	2823	8	closest	close	ADJ
ftr-325	2823	9	advisers	adviser	NOUN
ftr-325	2823	10	were	be	AUX
ftr-325	2823	11	ignorant	ignorant	ADJ
ftr-325	2823	12	as	as	ADP
ftr-325	2823	13	to	to	ADP
ftr-325	2823	14	the	the	DET
ftr-325	2823	15	function	function	NOUN
ftr-325	2823	16	and	and	CCONJ
ftr-325	2823	17	design	design	NOUN
ftr-325	2823	18	of	of	ADP
ftr-325	2823	19	the	the	DET
ftr-325	2823	20	investment	investment	NOUN
ftr-325	2823	21	,	,	PUNCT
ftr-325	2823	22	petitioner	petitioner	NOUN
ftr-325	2823	23	never	never	ADV
ftr-325	2823	24	investigated	investigate	VERB
ftr-325	2823	25	the	the	DET
ftr-325	2823	26	transaction	transaction	NOUN
ftr-325	2823	27	further	far	ADV
ftr-325	2823	28	,	,	PUNCT
ftr-325	2823	29	relying	rely	VERB
ftr-325	2823	30	instead	instead	ADV
ftr-325	2823	31	on	on	ADP
ftr-325	2823	32	the	the	DET
ftr-325	2823	33	opinion	opinion	NOUN
ftr-325	2823	34	letters	letter	NOUN
ftr-325	2823	35	provided	provide	VERB
ftr-325	2823	36	by	by	ADP
ftr-325	2823	37	or	or	CCONJ
ftr-325	2823	38	on	on	ADP
ftr-325	2823	39	behalf	behalf	NOUN
ftr-325	2823	40	of	of	ADP
ftr-325	2823	41	kpmg	kpmg	PROPN
ftr-325	2823	42	.	.	PUNCT
ftr-325	2824	1	petitioner	petitioner	NOUN
ftr-325	2824	2	's	's	PART
ftr-325	2824	3	lack	lack	NOUN
ftr-325	2824	4	of	of	ADP
ftr-325	2824	5	due	due	ADJ
ftr-325	2824	6	diligence	diligence	NOUN
ftr-325	2824	7	in	in	ADP
ftr-325	2824	8	researching	research	VERB
ftr-325	2824	9	the	the	DET
ftr-325	2824	10	opis	opis	PROPN
ftr-325	2824	11	transaction	transaction	NOUN
ftr-325	2824	12	indicates	indicate	VERB
ftr-325	2824	13	that	that	SCONJ
ftr-325	2824	14	he	he	PRON
ftr-325	2824	15	knew	know	VERB
ftr-325	2824	16	he	he	PRON
ftr-325	2824	17	was	be	AUX
ftr-325	2824	18	purchasing	purchase	VERB
ftr-325	2824	19	a	a	DET
ftr-325	2824	20	tax	tax	NOUN
ftr-325	2824	21	loss	loss	NOUN
ftr-325	2824	22	rather	rather	ADV
ftr-325	2824	23	than	than	ADP
ftr-325	2824	24	entering	enter	VERB
ftr-325	2824	25	into	into	ADP
ftr-325	2824	26	a	a	DET
ftr-325	2824	27	legitimate	legitimate	ADJ
ftr-325	2824	28	investment	investment	NOUN
ftr-325	2824	29	.	.	PUNCT
ftr-325	2825	1			NOUN
ftr-325	2825	2	accordingly	accordingly	ADV
ftr-325	2825	3	,	,	PUNCT
ftr-325	2825	4	the	the	DET
ftr-325	2825	5	losses	loss	NOUN
ftr-325	2825	6	claimed	claim	VERB
ftr-325	2825	7	by	by	ADP
ftr-325	2825	8	the	the	DET
ftr-325	2825	9	taxpayer	taxpayer	NOUN
ftr-325	2825	10	were	be	AUX
ftr-325	2825	11	denied	deny	VERB
ftr-325	2825	12	on	on	ADP
ftr-325	2825	13	the	the	DET
ftr-325	2825	14	grounds	ground	NOUN
ftr-325	2825	15	that	that	SCONJ
ftr-325	2825	16	the	the	DET
ftr-325	2825	17	transaction	transaction	NOUN
ftr-325	2825	18	lacked	lack	VERB
ftr-325	2825	19	economic	economic	ADJ
ftr-325	2825	20	substance	substance	NOUN
ftr-325	2825	21	.	.	PUNCT
ftr-325	2826	1	amazingly	amazingly	ADV
ftr-325	2826	2	,	,	PUNCT
ftr-325	2826	3	the	the	DET
ftr-325	2826	4	opinion	opinion	NOUN
ftr-325	2826	5	makes	make	VERB
ftr-325	2826	6	no	no	DET
ftr-325	2826	7	reference	reference	NOUN
ftr-325	2826	8	to	to	AUX
ftr-325	2826	9	accuracy	accuracy	VERB
ftr-325	2826	10	related	related	ADJ
ftr-325	2826	11	penalties	penalty	NOUN
ftr-325	2826	12	—	—	PUNCT
ftr-325	2826	13	did	do	AUX
ftr-325	2826	14	the	the	DET
ftr-325	2826	15	irs	irs	PROPN
ftr-325	2826	16	forget	forget	VERB
ftr-325	2826	17	to	to	PART
ftr-325	2826	18	assess	assess	VERB
ftr-325	2826	19	penalties	penalty	NOUN
ftr-325	2826	20	?	?	PUNCT
ftr-325	2827	1	4	4	X
ftr-325	2827	2	.	.	X
ftr-325	2827	3	you	you	PRON
ftr-325	2827	4	better	well	ADV
ftr-325	2827	5	hope	hope	VERB
ftr-325	2827	6	that	that	SCONJ
ftr-325	2827	7	your	your	PRON
ftr-325	2827	8	h	h	NOUN
ftr-325	2827	9	-	-	PUNCT
ftr-325	2827	10	p	p	ADJ
ftr-325	2827	11	computer	computer	NOUN
ftr-325	2827	12	works	work	VERB
ftr-325	2827	13	better	well	ADV
ftr-325	2827	14	than	than	ADP
ftr-325	2827	15	h	h	NOUN
ftr-325	2827	16	-	-	PUNCT
ftr-325	2827	17	p‘s	p‘s	NOUN
ftr-325	2827	18	tax	tax	NOUN
ftr-325	2827	19	planning	planning	NOUN
ftr-325	2827	20	strategies	strategy	NOUN
ftr-325	2827	21	.	.	PUNCT
ftr-325	2828	1	hewlett	hewlett	PROPN
ftr-325	2828	2	-	-	PUNCT
ftr-325	2828	3	packard	packard	PROPN
ftr-325	2828	4	co.	co.	PROPN
ftr-325	2828	5	v.	v.	PROPN
ftr-325	2828	6	commissioner	commissioner	PROPN
ftr-325	2828	7	,	,	PUNCT
ftr-325	2828	8	t.c	t.c	PROPN
ftr-325	2828	9	.	.	PROPN
ftr-325	2828	10	memo	memo	NOUN
ftr-325	2828	11	.	.	PUNCT
ftr-325	2829	1	2012	2012	NUM
ftr-325	2829	2	-	-	SYM
ftr-325	2829	3	135	135	NUM
ftr-325	2829	4	(	(	PUNCT
ftr-325	2829	5	5/14/12	5/14/12	NUM
ftr-325	2829	6	)	)	PUNCT
ftr-325	2829	7	.	.	PUNCT
ftr-325	2830	1	in	in	ADP
ftr-325	2830	2	a	a	DET
ftr-325	2830	3	complicated	complicated	ADJ
ftr-325	2830	4	transaction	transaction	NOUN
ftr-325	2830	5	designed	design	VERB
ftr-325	2830	6	by	by	ADP
ftr-325	2830	7	aig	aig	PROPN
ftr-325	2830	8	-	-	PUNCT
ftr-325	2830	9	financial	financial	ADJ
ftr-325	2830	10	products	product	NOUN
ftr-325	2830	11	to	to	PART
ftr-325	2830	12	generate	generate	VERB
ftr-325	2830	13	foreign	foreign	ADJ
ftr-325	2830	14	tax	tax	NOUN
ftr-325	2830	15	credits	credit	NOUN
ftr-325	2830	16	,	,	PUNCT
ftr-325	2830	17	hewlett	hewlett	PROPN
ftr-325	2830	18	-	-	PUNCT
ftr-325	2830	19	packard	packard	PROPN
ftr-325	2830	20	purchased	purchase	VERB
ftr-325	2830	21	a	a	DET
ftr-325	2830	22	preferred	prefer	VERB
ftr-325	2830	23	stock	stock	NOUN
ftr-325	2830	24	interest	interest	NOUN
ftr-325	2830	25	in	in	ADP
ftr-325	2830	26	a	a	DET
ftr-325	2830	27	foreign	foreign	ADJ
ftr-325	2830	28	entity	entity	NOUN
ftr-325	2830	29	called	call	VERB
ftr-325	2830	30	foppingadreef	foppingadreef	NOUN
ftr-325	2830	31	(	(	PUNCT
ftr-325	2830	32	fop	fop	ADJ
ftr-325	2830	33	)	)	PUNCT
ftr-325	2830	34	that	that	PRON
ftr-325	2830	35	was	be	AUX
ftr-325	2830	36	to	to	PART
ftr-325	2830	37	engage	engage	VERB
ftr-325	2830	38	in	in	ADP
ftr-325	2830	39	a	a	DET
ftr-325	2830	40	u.s.-dollar	u.s.-dollar	ADJ
ftr-325	2830	41	linked	link	VERB
ftr-325	2830	42	netherlands	netherlands	PROPN
ftr-325	2830	43	guilder	guilder	X
ftr-325	2830	44	stepped	step	VERB
ftr-325	2830	45	coupon	coupon	NOUN
ftr-325	2830	46	contingent	contingent	NOUN
ftr-325	2830	47	note	note	NOUN
ftr-325	2830	48	transaction	transaction	NOUN
ftr-325	2830	49	which	which	PRON
ftr-325	2830	50	took	take	VERB
ftr-325	2830	51	advantage	advantage	NOUN
ftr-325	2830	52	of	of	ADP
ftr-325	2830	53	asymmetric	asymmetric	ADJ
ftr-325	2830	54	treatment	treatment	NOUN
ftr-325	2830	55	of	of	ADP
ftr-325	2830	56	contingent	contingent	ADJ
ftr-325	2830	57	interest	interest	NOUN
ftr-325	2830	58	in	in	ADP
ftr-325	2830	59	the	the	DET
ftr-325	2830	60	u.s	u.s	PROPN
ftr-325	2830	61	.	.	PROPN
ftr-325	2830	62	and	and	CCONJ
ftr-325	2830	63	the	the	DET
ftr-325	2830	64	netherlands	netherlands	PROPN
ftr-325	2830	65	.	.	PUNCT
ftr-325	2831	1	the	the	DET
ftr-325	2831	2	common	common	ADJ
ftr-325	2831	3	stock	stock	NOUN
ftr-325	2831	4	of	of	ADP
ftr-325	2831	5	fop	fop	NOUN
ftr-325	2831	6	was	be	AUX
ftr-325	2831	7	held	hold	VERB
ftr-325	2831	8	by	by	ADP
ftr-325	2831	9	the	the	DET
ftr-325	2831	10	dutch	dutch	PROPN
ftr-325	2831	11	bank	bank	PROPN
ftr-325	2831	12	,	,	PUNCT
ftr-325	2831	13	abn	abn	PROPN
ftr-325	2831	14	,	,	PUNCT
ftr-325	2831	15	which	which	PRON
ftr-325	2831	16	also	also	ADV
ftr-325	2831	17	provided	provide	VERB
ftr-325	2831	18	capital	capital	NOUN
ftr-325	2831	19	to	to	PART
ftr-325	2831	20	fop	fop	VERB
ftr-325	2831	21	through	through	ADP
ftr-325	2831	22	transactions	transaction	NOUN
ftr-325	2831	23	structured	structure	VERB
ftr-325	2831	24	as	as	ADP
ftr-325	2831	25	a	a	DET
ftr-325	2831	26	loan	loan	NOUN
ftr-325	2831	27	to	to	ADP
ftr-325	2831	28	an	an	DET
ftr-325	2831	29	aig	aig	PROPN
ftr-325	2831	30	subsidiary	subsidiary	NOUN
ftr-325	2831	31	which	which	PRON
ftr-325	2831	32	in	in	ADP
ftr-325	2831	33	turn	turn	NOUN
ftr-325	2831	34	transferred	transfer	VERB
ftr-325	2831	35	the	the	DET
ftr-325	2831	36	dutch	dutch	ADJ
ftr-325	2831	37	guilder	guilder	NOUN
ftr-325	2831	38	proceeds	proceed	NOUN
ftr-325	2831	39	to	to	PART
ftr-325	2831	40	fop	fop	VERB
ftr-325	2831	41	along	along	ADV
ftr-325	2831	42	with	with	ADP
ftr-325	2831	43	an	an	DET
ftr-325	2831	44	obligation	obligation	NOUN
ftr-325	2831	45	on	on	ADP
ftr-325	2831	46	the	the	DET
ftr-325	2831	47	part	part	NOUN
ftr-325	2831	48	of	of	ADP
ftr-325	2831	49	fop	fop	ADJ
ftr-325	2831	50	to	to	PART
ftr-325	2831	51	pay	pay	VERB
ftr-325	2831	52	contingent	contingent	ADJ
ftr-325	2831	53	interest	interest	NOUN
ftr-325	2831	54	back	back	ADV
ftr-325	2831	55	to	to	ADP
ftr-325	2831	56	abn	abn	PROPN
ftr-325	2831	57	.	.	PUNCT
ftr-325	2832	1	hewlett	hewlett	PROPN
ftr-325	2832	2	packard	packard	PROPN
ftr-325	2832	3	treated	treat	VERB
ftr-325	2832	4	fop	fop	ADJ
ftr-325	2832	5	as	as	ADP
ftr-325	2832	6	a	a	DET
ftr-325	2832	7	controlled	control	VERB
ftr-325	2832	8	foreign	foreign	ADJ
ftr-325	2832	9	corporation	corporation	NOUN
ftr-325	2832	10	through	through	ADP
ftr-325	2832	11	its	its	PRON
ftr-325	2832	12	ownership	ownership	NOUN
ftr-325	2832	13	of	of	ADP
ftr-325	2832	14	the	the	DET
ftr-325	2832	15	preferred	preferred	ADJ
ftr-325	2832	16	stock	stock	NOUN
ftr-325	2832	17	and	and	CCONJ
ftr-325	2832	18	warrants	warrant	NOUN
ftr-325	2832	19	to	to	PART
ftr-325	2832	20	acquire	acquire	VERB
ftr-325	2832	21	additional	additional	ADJ
ftr-325	2832	22	stock	stock	NOUN
ftr-325	2832	23	and	and	CCONJ
ftr-325	2832	24	claimed	claim	VERB
ftr-325	2832	25	foreign	foreign	ADJ
ftr-325	2832	26	tax	tax	NOUN
ftr-325	2832	27	credits	credit	NOUN
ftr-325	2832	28	for	for	ADP
ftr-325	2832	29	dutch	dutch	ADJ
ftr-325	2832	30	taxes	taxis	NOUN
ftr-325	2832	31	.	.	PUNCT
ftr-325	2833	1	the	the	DET
ftr-325	2833	2	transaction	transaction	NOUN
ftr-325	2833	3	was	be	AUX
ftr-325	2833	4	structured	structure	VERB
ftr-325	2833	5	to	to	PART
ftr-325	2833	6	terminate	terminate	VERB
ftr-325	2833	7	in	in	ADP
ftr-325	2833	8	2003	2003	NUM
ftr-325	2833	9	through	through	ADP
ftr-325	2833	10	the	the	DET
ftr-325	2833	11	exercise	exercise	NOUN
ftr-325	2833	12	of	of	ADP
ftr-325	2833	13	put	put	VERB
ftr-325	2833	14	options	option	NOUN
ftr-325	2833	15	to	to	PART
ftr-325	2833	16	transfer	transfer	VERB
ftr-325	2833	17	hewlett	hewlett	PROPN
ftr-325	2833	18	-	-	PUNCT
ftr-325	2833	19	packard‘s	packard‘s	PROPN
ftr-325	2833	20	stock	stock	NOUN
ftr-325	2833	21	interest	interest	NOUN
ftr-325	2833	22	back	back	ADV
ftr-325	2833	23	to	to	ADP
ftr-325	2833	24	abn	abn	VERB
ftr-325	2833	25	for	for	ADP
ftr-325	2833	26	a	a	DET
ftr-325	2833	27	price	price	NOUN
ftr-325	2833	28	that	that	PRON
ftr-325	2833	29	resulted	result	VERB
ftr-325	2833	30	in	in	ADP
ftr-325	2833	31	a	a	DET
ftr-325	2833	32	loss	loss	NOUN
ftr-325	2833	33	to	to	ADP
ftr-325	2833	34	hewlett	hewlett	PROPN
ftr-325	2833	35	-	-	PUNCT
ftr-325	2833	36	packard	packard	PROPN
ftr-325	2833	37	.	.	PUNCT
ftr-325	2834	1	the	the	DET
ftr-325	2834	2	tax	tax	NOUN
ftr-325	2834	3	court	court	NOUN
ftr-325	2834	4	(	(	PUNCT
ftr-325	2834	5	judge	judge	NOUN
ftr-325	2834	6	goeke	goeke	ADJ
ftr-325	2834	7	)	)	PUNCT
ftr-325	2834	8	,	,	PUNCT
ftr-325	2834	9	applying	apply	VERB
ftr-325	2834	10	the	the	DET
ftr-325	2834	11	multiple	multiple	ADJ
ftr-325	2834	12	factors	factor	NOUN
ftr-325	2834	13	used	use	VERB
ftr-325	2834	14	to	to	PART
ftr-325	2834	15	distinguish	distinguish	VERB
ftr-325	2834	16	debt	debt	NOUN
ftr-325	2834	17	from	from	ADP
ftr-325	2834	18	equity	equity	NOUN
ftr-325	2834	19	,	,	PUNCT
ftr-325	2834	20	found	find	VERB
ftr-325	2834	21	that	that	SCONJ
ftr-325	2834	22	the	the	DET
ftr-325	2834	23	structure	structure	NOUN
ftr-325	2834	24	of	of	ADP
ftr-325	2834	25	the	the	DET
ftr-325	2834	26	transaction	transaction	NOUN
ftr-325	2834	27	resulted	result	VERB
ftr-325	2834	28	in	in	ADP
ftr-325	2834	29	a	a	DET
ftr-325	2834	30	fixed	fix	VERB
ftr-325	2834	31	repayment	repayment	NOUN
ftr-325	2834	32	of	of	ADP
ftr-325	2834	33	hewlettpackard‘s	hewlettpackard‘s	PROPN
ftr-325	2834	34	investment	investment	NOUN
ftr-325	2834	35	on	on	ADP
ftr-325	2834	36	a	a	DET
ftr-325	2834	37	fixed	fix	VERB
ftr-325	2834	38	date	date	NOUN
ftr-325	2834	39	and	and	CCONJ
ftr-325	2834	40	treated	treat	VERB
ftr-325	2834	41	the	the	DET
ftr-325	2834	42	investment	investment	NOUN
ftr-325	2834	43	as	as	ADP
ftr-325	2834	44	a	a	DET
ftr-325	2834	45	loan	loan	NOUN
ftr-325	2834	46	rather	rather	ADV
ftr-325	2834	47	than	than	ADP
ftr-325	2834	48	an	an	DET
ftr-325	2834	49	equity	equity	NOUN
ftr-325	2834	50	interest	interest	NOUN
ftr-325	2834	51	in	in	ADP
ftr-325	2834	52	fop	fop	ADJ
ftr-325	2834	53	,	,	PUNCT
ftr-325	2834	54	thereby	thereby	ADV
ftr-325	2834	55	disallowing	disallow	VERB
ftr-325	2834	56	claimed	claim	VERB
ftr-325	2834	57	foreign	foreign	ADJ
ftr-325	2834	58	tax	tax	NOUN
ftr-325	2834	59	credits	credit	NOUN
ftr-325	2834	60	.	.	PUNCT
ftr-325	2835	1	the	the	DET
ftr-325	2835	2	court	court	NOUN
ftr-325	2835	3	also	also	ADV
ftr-325	2835	4	disallowed	disallow	VERB
ftr-325	2835	5	hewlett	hewlett	PROPN
ftr-325	2835	6	-	-	PUNCT
ftr-325	2835	7	packard‘s	packard‘s	PROPN
ftr-325	2835	8	claimed	claim	VERB
ftr-325	2835	9	§	§	PROPN
ftr-325	2835	10	165	165	NUM
ftr-325	2835	11	loss	loss	NOUN
ftr-325	2835	12	on	on	ADP
ftr-325	2835	13	the	the	DET
ftr-325	2835	14	difference	difference	NOUN
ftr-325	2835	15	between	between	ADP
ftr-325	2835	16	its	its	PRON
ftr-325	2835	17	initial	initial	ADJ
ftr-325	2835	18	investment	investment	NOUN
ftr-325	2835	19	and	and	CCONJ
ftr-325	2835	20	the	the	DET
ftr-325	2835	21	price	price	NOUN
ftr-325	2835	22	it	it	PRON
ftr-325	2835	23	received	receive	VERB
ftr-325	2835	24	on	on	ADP
ftr-325	2835	25	the	the	DET
ftr-325	2835	26	644	644	NUM
ftr-325	2835	27	florida	florida	PROPN
ftr-325	2835	28	tax	tax	NOUN
ftr-325	2835	29	review	review	NOUN
ftr-325	2835	30	[	[	X
ftr-325	2835	31	vol	vol	NOUN
ftr-325	2835	32	.	.	PUNCT
ftr-325	2836	1	13:10	13:10	NUM
ftr-325	2836	2	termination	termination	NOUN
ftr-325	2836	3	date	date	NOUN
ftr-325	2836	4	.	.	PUNCT
ftr-325	2837	1	the	the	DET
ftr-325	2837	2	court	court	NOUN
ftr-325	2837	3	agreed	agree	VERB
ftr-325	2837	4	with	with	ADP
ftr-325	2837	5	the	the	DET
ftr-325	2837	6	irs‘s	irs‘s	NOUN
ftr-325	2837	7	assertion	assertion	NOUN
ftr-325	2837	8	that	that	SCONJ
ftr-325	2837	9	hewlettpackard‘s	hewlettpackard‘s	PROPN
ftr-325	2837	10	claimed	claim	VERB
ftr-325	2837	11	$	$	SYM
ftr-325	2837	12	15.5	15.5	NUM
ftr-325	2837	13	million	million	NUM
ftr-325	2837	14	loss	loss	NOUN
ftr-325	2837	15	on	on	ADP
ftr-325	2837	16	termination	termination	NOUN
ftr-325	2837	17	of	of	ADP
ftr-325	2837	18	the	the	DET
ftr-325	2837	19	transaction	transaction	NOUN
ftr-325	2837	20	was	be	AUX
ftr-325	2837	21	in	in	ADP
ftr-325	2837	22	effect	effect	NOUN
ftr-325	2837	23	a	a	DET
ftr-325	2837	24	fee	fee	NOUN
ftr-325	2837	25	paid	pay	VERB
ftr-325	2837	26	to	to	ADP
ftr-325	2837	27	aig	aig	PROPN
ftr-325	2837	28	in	in	ADP
ftr-325	2837	29	order	order	NOUN
ftr-325	2837	30	to	to	PART
ftr-325	2837	31	participate	participate	VERB
ftr-325	2837	32	in	in	ADP
ftr-325	2837	33	a	a	DET
ftr-325	2837	34	tax	tax	NOUN
ftr-325	2837	35	shelter	shelter	NOUN
ftr-325	2837	36	.	.	PUNCT
ftr-325	2838	1	the	the	DET
ftr-325	2838	2	court	court	NOUN
ftr-325	2838	3	held	hold	VERB
ftr-325	2838	4	that	that	SCONJ
ftr-325	2838	5	fees	fee	NOUN
ftr-325	2838	6	spent	spend	VERB
ftr-325	2838	7	for	for	ADP
ftr-325	2838	8	the	the	DET
ftr-325	2838	9	generation	generation	NOUN
ftr-325	2838	10	of	of	ADP
ftr-325	2838	11	artificial	artificial	ADJ
ftr-325	2838	12	tax	tax	NOUN
ftr-325	2838	13	losses	loss	NOUN
ftr-325	2838	14	are	be	AUX
ftr-325	2838	15	not	not	PART
ftr-325	2838	16	deductible	deductible	ADJ
ftr-325	2838	17	as	as	ADP
ftr-325	2838	18	payments	payment	NOUN
ftr-325	2838	19	incurred	incur	VERB
ftr-325	2838	20	in	in	ADP
ftr-325	2838	21	a	a	DET
ftr-325	2838	22	transaction	transaction	NOUN
ftr-325	2838	23	that	that	PRON
ftr-325	2838	24	lacked	lack	VERB
ftr-325	2838	25	economic	economic	ADJ
ftr-325	2838	26	substance	substance	NOUN
ftr-325	2838	27	citing	cite	VERB
ftr-325	2838	28	enrici	enrici	NOUN
ftr-325	2838	29	v.	v.	PROPN
ftr-325	2838	30	commissioner	commissioner	NOUN
ftr-325	2838	31	,	,	PUNCT
ftr-325	2838	32	813	813	NUM
ftr-325	2838	33	f.2d	f.2d	X
ftr-325	2838	34	293	293	NUM
ftr-325	2838	35	,	,	PUNCT
ftr-325	2838	36	296	296	NUM
ftr-325	2838	37	(	(	PUNCT
ftr-325	2838	38	9th	9th	ADJ
ftr-325	2838	39	cir	cir	NOUN
ftr-325	2838	40	.	.	PUNCT
ftr-325	2838	41	1987	1987	NUM
ftr-325	2838	42	)	)	PUNCT
ftr-325	2838	43	,	,	PUNCT
ftr-325	2838	44	and	and	CCONJ
ftr-325	2838	45	new	new	ADJ
ftr-325	2838	46	phoenix	phoenix	PROPN
ftr-325	2838	47	sunrise	sunrise	PROPN
ftr-325	2838	48	corp	corp	PROPN
ftr-325	2838	49	.	.	PROPN
ftr-325	2839	1	v.	v.	PROPN
ftr-325	2839	2	commissioner	commissioner	PROPN
ftr-325	2839	3	,	,	PUNCT
ftr-325	2839	4	132	132	NUM
ftr-325	2839	5	t.c	t.c	PROPN
ftr-325	2839	6	.	.	PROPN
ftr-325	2839	7	161	161	NUM
ftr-325	2839	8	,	,	PUNCT
ftr-325	2839	9	186	186	NUM
ftr-325	2839	10	(	(	PUNCT
ftr-325	2839	11	2009	2009	NUM
ftr-325	2839	12	)	)	PUNCT
ftr-325	2839	13	,	,	PUNCT
ftr-325	2839	14	aff’d	aff’d	VERB
ftr-325	2839	15	408	408	NUM
ftr-325	2839	16	fed	fed	PROPN
ftr-325	2839	17	.	.	PUNCT
ftr-325	2840	1	appx	appx	PROPN
ftr-325	2840	2	.	.	PUNCT
ftr-325	2841	1	908	908	NUM
ftr-325	2841	2	(	(	PUNCT
ftr-325	2841	3	6th	6th	ADJ
ftr-325	2841	4	cir	cir	NOUN
ftr-325	2841	5	.	.	PUNCT
ftr-325	2841	6	2010	2010	NUM
ftr-325	2841	7	)	)	PUNCT
ftr-325	2841	8	.	.	PUNCT
ftr-325	2842	1	the	the	DET
ftr-325	2842	2	court	court	NOUN
ftr-325	2842	3	also	also	ADV
ftr-325	2842	4	noted	note	VERB
ftr-325	2842	5	that	that	SCONJ
ftr-325	2842	6	hewlett	hewlett	PROPN
ftr-325	2842	7	-	-	PUNCT
ftr-325	2842	8	packard	packard	PROPN
ftr-325	2842	9	failed	fail	VERB
ftr-325	2842	10	to	to	PART
ftr-325	2842	11	meet	meet	VERB
ftr-325	2842	12	its	its	PRON
ftr-325	2842	13	burden	burden	NOUN
ftr-325	2842	14	of	of	ADP
ftr-325	2842	15	proof	proof	NOUN
ftr-325	2842	16	regarding	regard	VERB
ftr-325	2842	17	the	the	DET
ftr-325	2842	18	proper	proper	ADJ
ftr-325	2842	19	timing	timing	NOUN
ftr-325	2842	20	of	of	ADP
ftr-325	2842	21	the	the	DET
ftr-325	2842	22	deduction	deduction	NOUN
ftr-325	2842	23	.	.	PUNCT
ftr-325	2843	1	5	5	X
ftr-325	2843	2	.	.	X
ftr-325	2843	3	―a	―a	NOUN
ftr-325	2844	1	[	[	X
ftr-325	2844	2	contingent	contingent	ADJ
ftr-325	2844	3	liability	liability	NOUN
ftr-325	2844	4	section	section	NOUN
ftr-325	2844	5	351	351	NUM
ftr-325	2844	6	]	]	PUNCT
ftr-325	2844	7	transaction	transaction	NOUN
ftr-325	2844	8	that	that	PRON
ftr-325	2844	9	would	would	AUX
ftr-325	2844	10	let	let	VERB
ftr-325	2844	11	[	[	PUNCT
ftr-325	2844	12	the	the	DET
ftr-325	2844	13	taxpayer	taxpayer	NOUN
ftr-325	2844	14	]	]	PUNCT
ftr-325	2844	15	deduct	deduct	VERB
ftr-325	2844	16	an	an	DET
ftr-325	2844	17	approximately	approximately	ADV
ftr-325	2844	18	$	$	SYM
ftr-325	2844	19	38	38	NUM
ftr-325	2844	20	million	million	NUM
ftr-325	2844	21	tax	tax	NOUN
ftr-325	2844	22	loss	loss	NOUN
ftr-325	2844	23	on	on	ADP
ftr-325	2844	24	the	the	DET
ftr-325	2844	25	sale	sale	NOUN
ftr-325	2844	26	of	of	ADP
ftr-325	2844	27	$	$	SYM
ftr-325	2844	28	11,000	11,000	NUM
ftr-325	2844	29	in	in	ADP
ftr-325	2844	30	securities	security	NOUN
ftr-325	2844	31	which	which	PRON
ftr-325	2844	32	had	have	AUX
ftr-325	2844	33	just	just	ADV
ftr-325	2844	34	recently	recently	ADV
ftr-325	2844	35	been	be	AUX
ftr-325	2844	36	purchased	purchase	VERB
ftr-325	2844	37	for	for	ADP
ftr-325	2844	38	the	the	DET
ftr-325	2844	39	same	same	ADJ
ftr-325	2844	40	amount	amount	NOUN
ftr-325	2844	41	...	...	PUNCT
ftr-325	2844	42	would	would	AUX
ftr-325	2844	43	clearly	clearly	ADV
ftr-325	2844	44	appear	appear	VERB
ftr-325	2844	45	to	to	PART
ftr-325	2844	46	be	be	AUX
ftr-325	2844	47	too	too	ADV
ftr-325	2844	48	good	good	ADJ
ftr-325	2844	49	to	to	PART
ftr-325	2844	50	be	be	AUX
ftr-325	2844	51	true,‖	true,‖	PROPN
ftr-325	2844	52	said	say	VERB
ftr-325	2844	53	judge	judge	NOUN
ftr-325	2844	54	marvel	marvel	VERB
ftr-325	2844	55	in	in	ADP
ftr-325	2844	56	a	a	DET
ftr-325	2844	57	decision	decision	NOUN
ftr-325	2844	58	rendered	render	VERB
ftr-325	2844	59	nine	nine	NUM
ftr-325	2844	60	years	year	NOUN
ftr-325	2844	61	after	after	ADP
ftr-325	2844	62	the	the	DET
ftr-325	2844	63	trial	trial	NOUN
ftr-325	2844	64	.	.	PUNCT
ftr-325	2845	1	at	at	ADP
ftr-325	2845	2	long	long	ADV
ftr-325	2845	3	last	last	ADV
ftr-325	2845	4	,	,	PUNCT
ftr-325	2845	5	this	this	PRON
ftr-325	2845	6	is	be	AUX
ftr-325	2845	7	the	the	DET
ftr-325	2845	8	first	first	ADJ
ftr-325	2845	9	case	case	NOUN
ftr-325	2845	10	to	to	PART
ftr-325	2845	11	apply	apply	VERB
ftr-325	2845	12	§	§	PROPN
ftr-325	2845	13	351(g	351(g	PROPN
ftr-325	2845	14	)	)	PUNCT
ftr-325	2845	15	.	.	PUNCT
ftr-325	2846	1	gerdau	gerdau	PROPN
ftr-325	2846	2	macsteel	macsteel	PROPN
ftr-325	2846	3	,	,	PUNCT
ftr-325	2846	4	inc	inc	PROPN
ftr-325	2846	5	.	.	PROPN
ftr-325	2847	1	v.	v.	PROPN
ftr-325	2847	2	commissioner	commissioner	PROPN
ftr-325	2847	3	,	,	PUNCT
ftr-325	2847	4	139	139	NUM
ftr-325	2847	5	t.c	t.c	PROPN
ftr-325	2847	6	.	.	PUNCT
ftr-325	2848	1	no	no	INTJ
ftr-325	2848	2	.	.	NOUN
ftr-325	2848	3	5	5	NUM
ftr-325	2848	4	(	(	PUNCT
ftr-325	2848	5	8/30/12	8/30/12	NUM
ftr-325	2848	6	)	)	PUNCT
ftr-325	2848	7	.	.	PUNCT
ftr-325	2849	1	to	to	PART
ftr-325	2849	2	shelter	shelter	VERB
ftr-325	2849	3	capital	capital	NOUN
ftr-325	2849	4	gains	gain	NOUN
ftr-325	2849	5	of	of	ADP
ftr-325	2849	6	over	over	ADP
ftr-325	2849	7	$	$	SYM
ftr-325	2849	8	41	41	NUM
ftr-325	2849	9	million	million	NUM
ftr-325	2849	10	recognized	recognize	VERB
ftr-325	2849	11	on	on	ADP
ftr-325	2849	12	the	the	DET
ftr-325	2849	13	sale	sale	NOUN
ftr-325	2849	14	of	of	ADP
ftr-325	2849	15	two	two	NUM
ftr-325	2849	16	subsidiary	subsidiary	NOUN
ftr-325	2849	17	corporations	corporation	NOUN
ftr-325	2849	18	in	in	ADP
ftr-325	2849	19	1997	1997	NUM
ftr-325	2849	20	,	,	PUNCT
ftr-325	2849	21	the	the	DET
ftr-325	2849	22	taxpayer	taxpayer	NOUN
ftr-325	2849	23	(	(	PUNCT
ftr-325	2849	24	quanex	quanex	ADJ
ftr-325	2849	25	)	)	PUNCT
ftr-325	2849	26	,	,	PUNCT
ftr-325	2849	27	which	which	PRON
ftr-325	2849	28	was	be	AUX
ftr-325	2849	29	the	the	DET
ftr-325	2849	30	parent	parent	NOUN
ftr-325	2849	31	in	in	ADP
ftr-325	2849	32	a	a	DET
ftr-325	2849	33	consolidated	consolidated	ADJ
ftr-325	2849	34	group	group	NOUN
ftr-325	2849	35	,	,	PUNCT
ftr-325	2849	36	entered	enter	VERB
ftr-325	2849	37	into	into	ADP
ftr-325	2849	38	a	a	DET
ftr-325	2849	39	tax	tax	NOUN
ftr-325	2849	40	shelter	shelter	NOUN
ftr-325	2849	41	transaction	transaction	NOUN
ftr-325	2849	42	devised	devise	VERB
ftr-325	2849	43	and	and	CCONJ
ftr-325	2849	44	recommended	recommend	VERB
ftr-325	2849	45	by	by	ADP
ftr-325	2849	46	deloitte	deloitte	PROPN
ftr-325	2849	47	&	&	CCONJ
ftr-325	2849	48	touche	touche	PROPN
ftr-325	2849	49	that	that	PRON
ftr-325	2849	50	was	be	AUX
ftr-325	2849	51	intended	intend	VERB
ftr-325	2849	52	to	to	PART
ftr-325	2849	53	create	create	VERB
ftr-325	2849	54	an	an	DET
ftr-325	2849	55	artificial	artificial	ADJ
ftr-325	2849	56	short	short	ADJ
ftr-325	2849	57	-	-	PUNCT
ftr-325	2849	58	term	term	NOUN
ftr-325	2849	59	capital	capital	NOUN
ftr-325	2849	60	loss	loss	NOUN
ftr-325	2849	61	of	of	ADP
ftr-325	2849	62	approximately	approximately	ADV
ftr-325	2849	63	$	$	SYM
ftr-325	2849	64	38	38	NUM
ftr-325	2849	65	million	million	NUM
ftr-325	2849	66	to	to	PART
ftr-325	2849	67	offset	offset	VERB
ftr-325	2849	68	the	the	DET
ftr-325	2849	69	capital	capital	NOUN
ftr-325	2849	70	gains	gain	NOUN
ftr-325	2849	71	,	,	PUNCT
ftr-325	2849	72	called	call	VERB
ftr-325	2849	73	the	the	DET
ftr-325	2849	74	―double	―double	ADJ
ftr-325	2849	75	deducting	deduct	VERB
ftr-325	2849	76	environmental	environmental	ADJ
ftr-325	2849	77	and	and	CCONJ
ftr-325	2849	78	other	other	ADJ
ftr-325	2849	79	contingent	contingent	NOUN
ftr-325	2850	1	liabilities‖	liabilities‖	VERB
ftr-325	2850	2	(	(	PUNCT
ftr-325	2850	3	ddcl	ddcl	PROPN
ftr-325	2850	4	)	)	PUNCT
ftr-325	2850	5	.	.	PUNCT
ftr-325	2851	1	the	the	DET
ftr-325	2851	2	loss	loss	NOUN
ftr-325	2851	3	was	be	AUX
ftr-325	2851	4	to	to	PART
ftr-325	2851	5	be	be	AUX
ftr-325	2851	6	created	create	VERB
ftr-325	2851	7	in	in	ADP
ftr-325	2851	8	a	a	DET
ftr-325	2851	9	series	series	NOUN
ftr-325	2851	10	of	of	ADP
ftr-325	2851	11	transactions	transaction	NOUN
ftr-325	2851	12	involving	involve	VERB
ftr-325	2851	13	quanex‘s	quanex‘s	NOUN
ftr-325	2851	14	liabilities	liability	NOUN
ftr-325	2851	15	under	under	ADP
ftr-325	2851	16	for	for	ADP
ftr-325	2851	17	its	its	PRON
ftr-325	2851	18	medical	medical	ADJ
ftr-325	2851	19	plan	plan	NOUN
ftr-325	2851	20	benefits	benefit	NOUN
ftr-325	2851	21	(	(	PUNCT
ftr-325	2851	22	mpbs	mpb	NOUN
ftr-325	2851	23	)	)	PUNCT
ftr-325	2851	24	.	.	PUNCT
ftr-325	2852	1	in	in	ADP
ftr-325	2852	2	simplified	simplified	ADJ
ftr-325	2852	3	form	form	NOUN
ftr-325	2852	4	,	,	PUNCT
ftr-325	2852	5	the	the	DET
ftr-325	2852	6	transaction	transaction	NOUN
ftr-325	2852	7	involved	involve	VERB
ftr-325	2852	8	the	the	DET
ftr-325	2852	9	following	follow	VERB
ftr-325	2852	10	steps	step	NOUN
ftr-325	2852	11	using	use	VERB
ftr-325	2852	12	two	two	NUM
ftr-325	2852	13	of	of	ADP
ftr-325	2852	14	quanex‘s	quanex‘s	NOUN
ftr-325	2852	15	inactive	inactive	ADJ
ftr-325	2852	16	subsidiaries	subsidiary	NOUN
ftr-325	2852	17	(	(	PUNCT
ftr-325	2852	18	qs	qs	VERB
ftr-325	2852	19	and	and	CCONJ
ftr-325	2852	20	qhmc	qhmc	VERB
ftr-325	2852	21	):	):	PUNCT
ftr-325	2852	22	(	(	PUNCT
ftr-325	2852	23	1	1	X
ftr-325	2852	24	)	)	PUNCT
ftr-325	2852	25	quanex	quanex	ADV
ftr-325	2852	26	caused	cause	VERB
ftr-325	2852	27	qhmc	qhmc	PROPN
ftr-325	2852	28	to	to	PART
ftr-325	2852	29	be	be	AUX
ftr-325	2852	30	recapitalized	recapitalize	VERB
ftr-325	2852	31	to	to	PART
ftr-325	2852	32	have	have	VERB
ftr-325	2852	33	multiple	multiple	ADJ
ftr-325	2852	34	classes	class	NOUN
ftr-325	2852	35	of	of	ADP
ftr-325	2852	36	stock	stock	NOUN
ftr-325	2852	37	,	,	PUNCT
ftr-325	2852	38	including	include	VERB
ftr-325	2852	39	class	class	NOUN
ftr-325	2852	40	b	b	PROPN
ftr-325	2852	41	and	and	CCONJ
ftr-325	2852	42	class	class	NOUN
ftr-325	2852	43	c	c	NOUN
ftr-325	2852	44	voting	vote	VERB
ftr-325	2852	45	preferred	prefer	VERB
ftr-325	2852	46	stock	stock	NOUN
ftr-325	2852	47	,	,	PUNCT
ftr-325	2852	48	(	(	PUNCT
ftr-325	2852	49	a	a	X
ftr-325	2852	50	)	)	PUNCT
ftr-325	2852	51	each	each	PRON
ftr-325	2852	52	with	with	ADP
ftr-325	2852	53	―an	―an	PROPN
ftr-325	2852	54	assumed	assume	VERB
ftr-325	2852	55	$	$	SYM
ftr-325	2852	56	100	100	NUM
ftr-325	2852	57	issue	issue	NOUN
ftr-325	2852	58	price,‖	price,‖	PROPN
ftr-325	2852	59	(	(	PUNCT
ftr-325	2852	60	b	b	NOUN
ftr-325	2852	61	)	)	PUNCT
ftr-325	2852	62	cumulative	cumulative	ADJ
ftr-325	2852	63	dividends	dividend	NOUN
ftr-325	2852	64	of	of	ADP
ftr-325	2852	65	9.5	9.5	NUM
ftr-325	2852	66	%	%	NOUN
ftr-325	2852	67	,	,	PUNCT
ftr-325	2852	68	payable	payable	ADJ
ftr-325	2852	69	quarterly	quarterly	ADV
ftr-325	2852	70	,	,	PUNCT
ftr-325	2852	71	providing	provide	VERB
ftr-325	2852	72	quanex	quanex	ADV
ftr-325	2852	73	or	or	CCONJ
ftr-325	2852	74	qhmc	qhmc	VERB
ftr-325	2852	75	with	with	ADP
ftr-325	2852	76	rights	right	NOUN
ftr-325	2852	77	to	to	PART
ftr-325	2852	78	call	call	VERB
ftr-325	2852	79	the	the	DET
ftr-325	2852	80	preferred	preferred	ADJ
ftr-325	2852	81	stock	stock	NOUN
ftr-325	2852	82	after	after	ADP
ftr-325	2852	83	five	five	NUM
ftr-325	2852	84	years	year	NOUN
ftr-325	2852	85	and	and	CCONJ
ftr-325	2852	86	providing	provide	VERB
ftr-325	2852	87	the	the	DET
ftr-325	2852	88	class	class	NOUN
ftr-325	2852	89	c	c	NOUN
ftr-325	2852	90	shareholders	shareholder	NOUN
ftr-325	2852	91	with	with	ADP
ftr-325	2852	92	rights	right	NOUN
ftr-325	2852	93	to	to	PART
ftr-325	2852	94	put	put	VERB
ftr-325	2852	95	the	the	DET
ftr-325	2852	96	preferred	preferred	ADJ
ftr-325	2852	97	stock	stock	NOUN
ftr-325	2852	98	after	after	ADP
ftr-325	2852	99	seven	seven	NUM
ftr-325	2852	100	years	year	NOUN
ftr-325	2852	101	,	,	PUNCT
ftr-325	2852	102	and	and	CCONJ
ftr-325	2852	103	(	(	PUNCT
ftr-325	2852	104	c	c	X
ftr-325	2852	105	)	)	PUNCT
ftr-325	2852	106	providing	provide	VERB
ftr-325	2852	107	for	for	ADP
ftr-325	2852	108	a	a	DET
ftr-325	2852	109	liquidation	liquidation	NOUN
ftr-325	2852	110	value	value	NOUN
ftr-325	2852	111	for	for	ADP
ftr-325	2852	112	the	the	DET
ftr-325	2852	113	class	class	NOUN
ftr-325	2852	114	c	c	NOUN
ftr-325	2852	115	stock	stock	NOUN
ftr-325	2852	116	in	in	ADP
ftr-325	2852	117	amount	amount	NOUN
ftr-325	2852	118	equal	equal	ADJ
ftr-325	2852	119	to	to	ADP
ftr-325	2852	120	the	the	DET
ftr-325	2852	121	greater	great	ADJ
ftr-325	2852	122	of	of	ADP
ftr-325	2852	123	$	$	SYM
ftr-325	2852	124	125	125	NUM
ftr-325	2852	125	or	or	CCONJ
ftr-325	2852	126	an	an	DET
ftr-325	2852	127	amount	amount	NOUN
ftr-325	2852	128	equal	equal	ADJ
ftr-325	2852	129	to	to	ADP
ftr-325	2852	130	the	the	DET
ftr-325	2852	131	lesser	less	ADJ
ftr-325	2852	132	of	of	ADP
ftr-325	2852	133	a	a	DET
ftr-325	2852	134	percent	percent	NOUN
ftr-325	2852	135	of	of	ADP
ftr-325	2852	136	any	any	DET
ftr-325	2852	137	cumulative	cumulative	ADJ
ftr-325	2852	138	cost	cost	NOUN
ftr-325	2852	139	savings	saving	NOUN
ftr-325	2852	140	in	in	ADP
ftr-325	2852	141	mpbs	mpb	NOUN
ftr-325	2852	142	or	or	CCONJ
ftr-325	2852	143	of	of	ADP
ftr-325	2852	144	qhmc‘s	qhmc‘s	PROPN
ftr-325	2852	145	book	book	NOUN
ftr-325	2852	146	net	net	ADJ
ftr-325	2852	147	equity	equity	NOUN
ftr-325	2852	148	;	;	PUNCT
ftr-325	2852	149	(	(	PUNCT
ftr-325	2852	150	2	2	X
ftr-325	2852	151	)	)	PUNCT
ftr-325	2852	152	quanex	quanex	ADV
ftr-325	2852	153	transferred	transfer	VERB
ftr-325	2852	154	$	$	SYM
ftr-325	2852	155	38,000,000	38,000,000	NUM
ftr-325	2852	156	to	to	PART
ftr-325	2852	157	qs	qs	VERB
ftr-325	2852	158	,	,	PUNCT
ftr-325	2852	159	which	which	PRON
ftr-325	2852	160	assumed	assume	VERB
ftr-325	2852	161	quanex‘s	quanex‘s	NOUN
ftr-325	2852	162	contingent	contingent	ADJ
ftr-325	2852	163	liability	liability	NOUN
ftr-325	2852	164	to	to	PART
ftr-325	2852	165	pay	pay	VERB
ftr-325	2852	166	mpbs	mpb	NOUN
ftr-325	2852	167	under	under	ADP
ftr-325	2852	168	quanex‘s	quanex‘s	NOUN
ftr-325	2852	169	benefits	benefit	NOUN
ftr-325	2852	170	plan	plan	NOUN
ftr-325	2852	171	which	which	PRON
ftr-325	2852	172	were	be	AUX
ftr-325	2852	173	treated	treat	VERB
ftr-325	2852	174	as	as	ADP
ftr-325	2852	175	being	be	AUX
ftr-325	2852	176	in	in	ADP
ftr-325	2852	177	the	the	DET
ftr-325	2852	178	amount	amount	NOUN
ftr-325	2852	179	of	of	ADP
ftr-325	2852	180	$	$	SYM
ftr-325	2852	181	37,989,000	37,989,000	NUM
ftr-325	2852	182	;	;	PUNCT
ftr-325	2852	183	(	(	PUNCT
ftr-325	2852	184	3	3	X
ftr-325	2852	185	)	)	PUNCT
ftr-325	2852	186	qs	qs	NOUN
ftr-325	2852	187	transferred	transfer	VERB
ftr-325	2852	188	$	$	SYM
ftr-325	2852	189	38	38	NUM
ftr-325	2852	190	million	million	NUM
ftr-325	2852	191	to	to	PART
ftr-325	2852	192	qhmc	qhmc	VERB
ftr-325	2852	193	,	,	PUNCT
ftr-325	2852	194	which	which	PRON
ftr-325	2852	195	in	in	ADP
ftr-325	2852	196	turn	turn	NOUN
ftr-325	2852	197	assumed	assume	VERB
ftr-325	2852	198	the	the	DET
ftr-325	2852	199	liability	liability	NOUN
ftr-325	2852	200	to	to	PART
ftr-325	2852	201	pay	pay	VERB
ftr-325	2852	202	quanex‘s	quanex‘s	NOUN
ftr-325	2852	203	mpbs	mpb	NOUN
ftr-325	2852	204	,	,	PUNCT
ftr-325	2852	205	in	in	ADP
ftr-325	2852	206	exchange	exchange	NOUN
ftr-325	2852	207	for	for	ADP
ftr-325	2852	208	newly	newly	ADV
ftr-325	2852	209	issued	issue	VERB
ftr-325	2852	210	class	class	NOUN
ftr-325	2852	211	c	c	NOUN
ftr-325	2852	212	stock	stock	NOUN
ftr-325	2852	213	;	;	PUNCT
ftr-325	2852	214	and	and	CCONJ
ftr-325	2852	215	(	(	PUNCT
ftr-325	2852	216	4	4	X
ftr-325	2852	217	)	)	PUNCT
ftr-325	2852	218	qs	qs	AUX
ftr-325	2852	219	sold	sell	VERB
ftr-325	2852	220	its	its	PRON
ftr-325	2852	221	class	class	NOUN
ftr-325	2852	222	c	c	NOUN
ftr-325	2852	223	preferred	prefer	VERB
ftr-325	2852	224	stock	stock	NOUN
ftr-325	2852	225	to	to	ADP
ftr-325	2852	226	a	a	DET
ftr-325	2852	227	former	former	ADJ
ftr-325	2852	228	employee	employee	NOUN
ftr-325	2852	229	of	of	ADP
ftr-325	2852	230	a	a	DET
ftr-325	2852	231	q	q	NOUN
ftr-325	2852	232	subsidiary	subsidiary	NOUN
ftr-325	2852	233	for	for	ADP
ftr-325	2852	234	$	$	SYM
ftr-325	2852	235	11,000	11,000	NUM
ftr-325	2852	236	.	.	PUNCT
ftr-325	2853	1	the	the	DET
ftr-325	2853	2	taxpayer	taxpayer	NOUN
ftr-325	2853	3	took	take	VERB
ftr-325	2853	4	the	the	DET
ftr-325	2853	5	position	position	NOUN
ftr-325	2853	6	that	that	SCONJ
ftr-325	2853	7	the	the	DET
ftr-325	2853	8	transfers	transfer	NOUN
ftr-325	2853	9	of	of	ADP
ftr-325	2853	10	$	$	SYM
ftr-325	2853	11	38	38	NUM
ftr-325	2853	12	million	million	NUM
ftr-325	2853	13	and	and	CCONJ
ftr-325	2853	14	the	the	DET
ftr-325	2853	15	assumptions	assumption	NOUN
ftr-325	2853	16	of	of	ADP
ftr-325	2853	17	liability	liability	NOUN
ftr-325	2853	18	were	be	AUX
ftr-325	2853	19	§	§	PROPN
ftr-325	2853	20	351	351	NUM
ftr-325	2853	21	nonrecognition	nonrecognition	NOUN
ftr-325	2853	22	transactions	transaction	NOUN
ftr-325	2853	23	and	and	CCONJ
ftr-325	2853	24	that	that	SCONJ
ftr-325	2853	25	2013	2013	NUM
ftr-325	2853	26	]	]	PUNCT
ftr-325	2853	27	recent	recent	ADJ
ftr-325	2853	28	developments	development	NOUN
ftr-325	2853	29	in	in	ADP
ftr-325	2853	30	federal	federal	ADJ
ftr-325	2853	31	income	income	NOUN
ftr-325	2853	32	taxation	taxation	NOUN
ftr-325	2853	33	645	645	NUM
ftr-325	2853	34	pursuant	pursuant	ADJ
ftr-325	2853	35	to	to	ADP
ftr-325	2853	36	§	§	PROPN
ftr-325	2853	37	358(a)(2	358(a)(2	PROPN
ftr-325	2853	38	)	)	PUNCT
ftr-325	2853	39	and	and	CCONJ
ftr-325	2853	40	rev	rev	PROPN
ftr-325	2853	41	.	.	PROPN
ftr-325	2853	42	rul	rul	PROPN
ftr-325	2853	43	.	.	PUNCT
ftr-325	2854	1	95	95	NUM
ftr-325	2854	2	-	-	SYM
ftr-325	2854	3	74	74	NUM
ftr-325	2854	4	,	,	PUNCT
ftr-325	2854	5	1995	1995	NUM
ftr-325	2854	6	-	-	SYM
ftr-325	2854	7	2	2	NUM
ftr-325	2854	8	c.b	c.b	PROPN
ftr-325	2854	9	.	.	PROPN
ftr-325	2854	10	36	36	NUM
ftr-325	2854	11	,	,	PUNCT
ftr-325	2854	12	qs‘s	qs‘s	NOUN
ftr-325	2854	13	basis	basis	NOUN
ftr-325	2854	14	in	in	ADP
ftr-325	2854	15	the	the	DET
ftr-325	2854	16	qhmc	qhmc	PROPN
ftr-325	2854	17	stock	stock	NOUN
ftr-325	2854	18	was	be	AUX
ftr-325	2854	19	$	$	SYM
ftr-325	2854	20	38	38	NUM
ftr-325	2854	21	million	million	NUM
ftr-325	2854	22	unreduced	unreduce	VERB
ftr-325	2854	23	by	by	ADP
ftr-325	2854	24	the	the	DET
ftr-325	2854	25	$	$	SYM
ftr-325	2854	26	37,989,000	37,989,000	NUM
ftr-325	2854	27	of	of	ADP
ftr-325	2854	28	mpbs	mpb	NOUN
ftr-325	2854	29	that	that	PRON
ftr-325	2854	30	were	be	AUX
ftr-325	2854	31	not	not	PART
ftr-325	2854	32	deductible	deductible	ADJ
ftr-325	2854	33	until	until	SCONJ
ftr-325	2854	34	paid	pay	VERB
ftr-325	2854	35	.	.	PUNCT
ftr-325	2855	1	the	the	DET
ftr-325	2855	2	taxpayer	taxpayer	NOUN
ftr-325	2855	3	claimed	claim	VERB
ftr-325	2855	4	a	a	DET
ftr-325	2855	5	$	$	SYM
ftr-325	2855	6	37,989,000	37,989,000	NUM
ftr-325	2855	7	loss	loss	NOUN
ftr-325	2855	8	recognized	recognize	VERB
ftr-325	2855	9	on	on	ADP
ftr-325	2855	10	the	the	DET
ftr-325	2855	11	sale	sale	NOUN
ftr-325	2855	12	of	of	ADP
ftr-325	2855	13	the	the	DET
ftr-325	2855	14	class	class	NOUN
ftr-325	2855	15	c	c	NOUN
ftr-325	2855	16	stock	stock	NOUN
ftr-325	2855	17	that	that	PRON
ftr-325	2855	18	was	be	AUX
ftr-325	2855	19	used	use	VERB
ftr-325	2855	20	to	to	PART
ftr-325	2855	21	offset	offset	VERB
ftr-325	2855	22	the	the	DET
ftr-325	2855	23	capital	capital	NOUN
ftr-325	2855	24	gains	gain	NOUN
ftr-325	2855	25	on	on	ADP
ftr-325	2855	26	the	the	DET
ftr-325	2855	27	sales	sale	NOUN
ftr-325	2855	28	of	of	ADP
ftr-325	2855	29	the	the	DET
ftr-325	2855	30	other	other	ADJ
ftr-325	2855	31	subsidiaries	subsidiary	NOUN
ftr-325	2855	32	.	.	PUNCT
ftr-325	2856	1	the	the	DET
ftr-325	2856	2	tax	tax	NOUN
ftr-325	2856	3	court	court	NOUN
ftr-325	2856	4	(	(	PUNCT
ftr-325	2856	5	judge	judge	NOUN
ftr-325	2856	6	marvel	marvel	NOUN
ftr-325	2856	7	)	)	PUNCT
ftr-325	2856	8	found	find	VERB
ftr-325	2856	9	as	as	ADP
ftr-325	2856	10	facts	fact	NOUN
ftr-325	2856	11	that	that	SCONJ
ftr-325	2856	12	the	the	DET
ftr-325	2856	13	transactions	transaction	NOUN
ftr-325	2856	14	were	be	AUX
ftr-325	2856	15	structured	structure	VERB
ftr-325	2856	16	in	in	ADP
ftr-325	2856	17	such	such	DET
ftr-325	2856	18	a	a	DET
ftr-325	2856	19	way	way	NOUN
ftr-325	2856	20	that	that	PRON
ftr-325	2856	21	it	it	PRON
ftr-325	2856	22	was	be	AUX
ftr-325	2856	23	highly	highly	ADV
ftr-325	2856	24	likely	likely	ADJ
ftr-325	2856	25	when	when	SCONJ
ftr-325	2856	26	the	the	DET
ftr-325	2856	27	class	class	NOUN
ftr-325	2856	28	c	c	PROPN
ftr-325	2856	29	stock	stock	NOUN
ftr-325	2856	30	was	be	AUX
ftr-325	2856	31	issued	issue	VERB
ftr-325	2856	32	that	that	SCONJ
ftr-325	2856	33	the	the	DET
ftr-325	2856	34	class	class	NOUN
ftr-325	2856	35	c	c	NOUN
ftr-325	2856	36	stock	stock	NOUN
ftr-325	2856	37	would	would	AUX
ftr-325	2856	38	be	be	AUX
ftr-325	2856	39	redeemed	redeem	VERB
ftr-325	2856	40	within	within	ADP
ftr-325	2856	41	the	the	DET
ftr-325	2856	42	fiveand	fiveand	NOUN
ftr-325	2856	43	seven	seven	NUM
ftr-325	2856	44	-	-	PUNCT
ftr-325	2856	45	year	year	NOUN
ftr-325	2856	46	periods	period	NOUN
ftr-325	2856	47	and	and	CCONJ
ftr-325	2856	48	that	that	SCONJ
ftr-325	2856	49	the	the	DET
ftr-325	2856	50	redemption	redemption	NOUN
ftr-325	2856	51	payment	payment	NOUN
ftr-325	2856	52	would	would	AUX
ftr-325	2856	53	be	be	AUX
ftr-325	2856	54	$	$	SYM
ftr-325	2856	55	125	125	NUM
ftr-325	2856	56	per	per	ADP
ftr-325	2856	57	share	share	NOUN
ftr-325	2856	58	.	.	PUNCT
ftr-325	2857	1	judge	judge	NOUN
ftr-325	2857	2	marvel	marvel	PROPN
ftr-325	2857	3	further	far	ADV
ftr-325	2857	4	found	find	VERB
ftr-325	2857	5	that	that	SCONJ
ftr-325	2857	6	after	after	ADP
ftr-325	2857	7	the	the	DET
ftr-325	2857	8	transactions	transaction	NOUN
ftr-325	2857	9	,	,	PUNCT
ftr-325	2857	10	quanex	quanex	ADV
ftr-325	2857	11	continued	continue	VERB
ftr-325	2857	12	to	to	PART
ftr-325	2857	13	process	process	VERB
ftr-325	2857	14	claims	claim	NOUN
ftr-325	2857	15	for	for	ADP
ftr-325	2857	16	mpbs	mpb	NOUN
ftr-325	2857	17	,	,	PUNCT
ftr-325	2857	18	and	and	CCONJ
ftr-325	2857	19	its	its	PRON
ftr-325	2857	20	handling	handling	NOUN
ftr-325	2857	21	of	of	ADP
ftr-325	2857	22	the	the	DET
ftr-325	2857	23	claims	claim	NOUN
ftr-325	2857	24	transferred	transfer	VERB
ftr-325	2857	25	to	to	PART
ftr-325	2857	26	qhmc	qhmc	VERB
ftr-325	2857	27	was	be	AUX
ftr-325	2857	28	the	the	DET
ftr-325	2857	29	same	same	ADJ
ftr-325	2857	30	as	as	ADP
ftr-325	2857	31	the	the	DET
ftr-325	2857	32	handling	handling	NOUN
ftr-325	2857	33	of	of	ADP
ftr-325	2857	34	claims	claim	NOUN
ftr-325	2857	35	with	with	ADP
ftr-325	2857	36	respect	respect	NOUN
ftr-325	2857	37	to	to	ADP
ftr-325	2857	38	individuals	individual	NOUN
ftr-325	2857	39	whose	whose	DET
ftr-325	2857	40	mpbs	mpb	NOUN
ftr-325	2857	41	were	be	AUX
ftr-325	2857	42	not	not	PART
ftr-325	2857	43	transferred	transfer	VERB
ftr-325	2857	44	to	to	PART
ftr-325	2857	45	qhmc	qhmc	VERB
ftr-325	2857	46	.	.	PUNCT
ftr-325	2858	1	qhmc‘s	qhmc‘s	PROPN
ftr-325	2858	2	reimbursements	reimbursement	VERB
ftr-325	2858	3	to	to	ADP
ftr-325	2858	4	quanex	quanex	ADV
ftr-325	2858	5	for	for	ADP
ftr-325	2858	6	claims	claim	NOUN
ftr-325	2858	7	were	be	AUX
ftr-325	2858	8	made	make	VERB
ftr-325	2858	9	through	through	ADP
ftr-325	2858	10	intercompany	intercompany	NOUN
ftr-325	2858	11	entries	entry	NOUN
ftr-325	2858	12	recorded	record	VERB
ftr-325	2858	13	on	on	ADP
ftr-325	2858	14	quanex‘s	quanex‘s	NOUN
ftr-325	2858	15	books	book	NOUN
ftr-325	2858	16	as	as	ADP
ftr-325	2858	17	a	a	DET
ftr-325	2858	18	receivable	receivable	NOUN
ftr-325	2858	19	due	due	ADJ
ftr-325	2858	20	from	from	ADP
ftr-325	2858	21	qhmc	qhmc	PROPN
ftr-325	2858	22	and	and	CCONJ
ftr-325	2858	23	on	on	ADP
ftr-325	2858	24	qhmc‘s	qhmc‘s	PRON
ftr-325	2858	25	books	book	NOUN
ftr-325	2858	26	as	as	ADP
ftr-325	2858	27	a	a	DET
ftr-325	2858	28	payable	payable	NOUN
ftr-325	2858	29	.	.	PUNCT
ftr-325	2859	1	qhmc	qhmc	PROPN
ftr-325	2859	2	lent	lend	VERB
ftr-325	2859	3	the	the	DET
ftr-325	2859	4	$	$	SYM
ftr-325	2859	5	38	38	NUM
ftr-325	2859	6	million	million	NUM
ftr-325	2859	7	to	to	ADP
ftr-325	2859	8	an	an	DET
ftr-325	2859	9	affiliated	affiliated	ADJ
ftr-325	2859	10	corporation	corporation	NOUN
ftr-325	2859	11	,	,	PUNCT
ftr-325	2859	12	and	and	CCONJ
ftr-325	2859	13	qhmc	qhmc	VERB
ftr-325	2859	14	eventually	eventually	ADV
ftr-325	2859	15	reimbursed	reimburse	VERB
ftr-325	2859	16	quanex	quanex	ADV
ftr-325	2859	17	for	for	ADP
ftr-325	2859	18	the	the	DET
ftr-325	2859	19	mpbs	mpb	NOUN
ftr-325	2859	20	when	when	SCONJ
ftr-325	2859	21	qhmc	qhmc	PROPN
ftr-325	2859	22	received	receive	VERB
ftr-325	2859	23	payments	payment	NOUN
ftr-325	2859	24	on	on	ADP
ftr-325	2859	25	the	the	DET
ftr-325	2859	26	loan	loan	NOUN
ftr-325	2859	27	.	.	PUNCT
ftr-325	2860	1	based	base	VERB
ftr-325	2860	2	on	on	ADP
ftr-325	2860	3	the	the	DET
ftr-325	2860	4	fact	fact	NOUN
ftr-325	2860	5	finding	finding	NOUN
ftr-325	2860	6	,	,	PUNCT
ftr-325	2860	7	judge	judge	NOUN
ftr-325	2860	8	marvel	marvel	NOUN
ftr-325	2860	9	disallowed	disallow	VERB
ftr-325	2860	10	the	the	DET
ftr-325	2860	11	loss	loss	NOUN
ftr-325	2860	12	deduction	deduction	NOUN
ftr-325	2860	13	on	on	ADP
ftr-325	2860	14	two	two	NUM
ftr-325	2860	15	grounds	ground	NOUN
ftr-325	2860	16	.	.	PUNCT
ftr-325	2861	1			X
ftr-325	2862	1	first	first	ADV
ftr-325	2862	2	,	,	PUNCT
ftr-325	2862	3	she	she	PRON
ftr-325	2862	4	held	hold	VERB
ftr-325	2862	5	that	that	SCONJ
ftr-325	2862	6	because	because	SCONJ
ftr-325	2862	7	the	the	DET
ftr-325	2862	8	class	class	NOUN
ftr-325	2862	9	c	c	NOUN
ftr-325	2862	10	stock	stock	NOUN
ftr-325	2862	11	―‗does	―‗does	AUX
ftr-325	2862	12	not	not	PART
ftr-325	2862	13	participate	participate	VERB
ftr-325	2862	14	in	in	ADP
ftr-325	2862	15	corporate	corporate	ADJ
ftr-325	2862	16	growth	growth	NOUN
ftr-325	2862	17	to	to	ADP
ftr-325	2862	18	any	any	DET
ftr-325	2862	19	significant	significant	ADJ
ftr-325	2862	20	extent	extent	NOUN
ftr-325	2862	21	‘	'	PUNCT
ftr-325	2862	22	within	within	ADP
ftr-325	2862	23	the	the	DET
ftr-325	2862	24	meaning	meaning	NOUN
ftr-325	2862	25	of	of	ADP
ftr-325	2862	26	i.r.c	i.r.c	NOUN
ftr-325	2862	27	.	.	PUNCT
ftr-325	2863	1	sec	sec	PROPN
ftr-325	2863	2	.	.	PROPN
ftr-325	2863	3	351(g)(3)(a),‖	351(g)(3)(a),‖	NUM
ftr-325	2864	1	it	it	PRON
ftr-325	2864	2	was	be	AUX
ftr-325	2864	3	nonqualifed	nonqualife	VERB
ftr-325	2864	4	preferred	preferred	ADJ
ftr-325	2864	5	stock	stock	NOUN
ftr-325	2864	6	(	(	PUNCT
ftr-325	2864	7	nqps	nqps	ADJ
ftr-325	2864	8	)	)	PUNCT
ftr-325	2864	9	as	as	SCONJ
ftr-325	2864	10	defined	define	VERB
ftr-325	2864	11	in	in	ADP
ftr-325	2864	12	§	§	PROPN
ftr-325	2864	13	351(g	351(g	PROPN
ftr-325	2864	14	)	)	PUNCT
ftr-325	2864	15	.	.	PUNCT
ftr-325	2865	1	the	the	DET
ftr-325	2865	2	taxpayer	taxpayer	NOUN
ftr-325	2865	3	and	and	CCONJ
ftr-325	2865	4	irs	irs	PROPN
ftr-325	2865	5	had	have	AUX
ftr-325	2865	6	stipulated	stipulate	VERB
ftr-325	2865	7	that	that	SCONJ
ftr-325	2865	8	if	if	SCONJ
ftr-325	2865	9	the	the	DET
ftr-325	2865	10	class	class	NOUN
ftr-325	2865	11	c	c	PROPN
ftr-325	2865	12	stock	stock	NOUN
ftr-325	2865	13	was	be	AUX
ftr-325	2865	14	found	find	VERB
ftr-325	2865	15	to	to	PART
ftr-325	2865	16	be	be	AUX
ftr-325	2865	17	nqps	nqps	ADV
ftr-325	2865	18	the	the	DET
ftr-325	2865	19	claimed	claim	VERB
ftr-325	2865	20	loss	loss	NOUN
ftr-325	2865	21	was	be	AUX
ftr-325	2865	22	not	not	PART
ftr-325	2865	23	allowable	allowable	ADJ
ftr-325	2865	24	.	.	PUNCT
ftr-325	2866	1	(	(	PUNCT
ftr-325	2866	2	the	the	DET
ftr-325	2866	3	opinion	opinion	NOUN
ftr-325	2866	4	does	do	AUX
ftr-325	2866	5	not	not	PART
ftr-325	2866	6	explain	explain	VERB
ftr-325	2866	7	the	the	DET
ftr-325	2866	8	reason	reason	NOUN
ftr-325	2866	9	that	that	SCONJ
ftr-325	2866	10	the	the	DET
ftr-325	2866	11	claimed	claim	VERB
ftr-325	2866	12	loss	loss	NOUN
ftr-325	2866	13	was	be	AUX
ftr-325	2866	14	not	not	PART
ftr-325	2866	15	allowable	allowable	ADJ
ftr-325	2866	16	if	if	SCONJ
ftr-325	2866	17	the	the	DET
ftr-325	2866	18	class	class	NOUN
ftr-325	2866	19	c	c	PROPN
ftr-325	2866	20	stock	stock	NOUN
ftr-325	2866	21	was	be	AUX
ftr-325	2866	22	nqps	nqps	ADJ
ftr-325	2866	23	;	;	PUNCT
ftr-325	2866	24	however	however	ADV
ftr-325	2866	25	,	,	PUNCT
ftr-325	2866	26	§	§	PROPN
ftr-325	2866	27	351(g)(1)(a	351(g)(1)(a	NUM
ftr-325	2866	28	)	)	PUNCT
ftr-325	2866	29	provides	provide	VERB
ftr-325	2866	30	that	that	SCONJ
ftr-325	2866	31	when	when	SCONJ
ftr-325	2866	32	nqps	nqps	ADV
ftr-325	2866	33	is	be	AUX
ftr-325	2866	34	the	the	DET
ftr-325	2866	35	only	only	ADJ
ftr-325	2866	36	stock	stock	NOUN
ftr-325	2866	37	received	receive	VERB
ftr-325	2866	38	,	,	PUNCT
ftr-325	2866	39	§	§	PROPN
ftr-325	2866	40	351(a	351(a	NUM
ftr-325	2866	41	)	)	PUNCT
ftr-325	2867	1	[	[	X
ftr-325	2867	2	and	and	CCONJ
ftr-325	2867	3	§	§	PROPN
ftr-325	2867	4	358	358	NUM
ftr-325	2867	5	]	]	PUNCT
ftr-325	2867	6	shall	shall	AUX
ftr-325	2867	7	not	not	PART
ftr-325	2867	8	apply	apply	VERB
ftr-325	2867	9	to	to	ADP
ftr-325	2867	10	the	the	DET
ftr-325	2867	11	transaction	transaction	NOUN
ftr-325	2867	12	,	,	PUNCT
ftr-325	2867	13	and	and	CCONJ
ftr-325	2867	14	pursuant	pursuant	ADJ
ftr-325	2867	15	to	to	ADP
ftr-325	2867	16	§	§	PROPN
ftr-325	2867	17	§	§	PROPN
ftr-325	2867	18	1001	1001	NUM
ftr-325	2867	19	and	and	CCONJ
ftr-325	2867	20	1012	1012	NUM
ftr-325	2867	21	,	,	PUNCT
ftr-325	2867	22	the	the	DET
ftr-325	2867	23	basis	basis	NOUN
ftr-325	2867	24	of	of	ADP
ftr-325	2867	25	the	the	DET
ftr-325	2867	26	stock	stock	NOUN
ftr-325	2867	27	is	be	AUX
ftr-325	2867	28	equal	equal	ADJ
ftr-325	2867	29	to	to	ADP
ftr-325	2867	30	its	its	PRON
ftr-325	2867	31	fair	fair	ADJ
ftr-325	2867	32	market	market	NOUN
ftr-325	2867	33	value	value	NOUN
ftr-325	2867	34	.	.	PUNCT
ftr-325	2867	35	)	)	PUNCT
ftr-325	2868	1			NOUN
ftr-325	2868	2	the	the	DET
ftr-325	2868	3	loss	loss	NOUN
ftr-325	2868	4	also	also	ADV
ftr-325	2868	5	was	be	AUX
ftr-325	2868	6	also	also	ADV
ftr-325	2868	7	disallowed	disallow	VERB
ftr-325	2868	8	under	under	ADP
ftr-325	2868	9	the	the	DET
ftr-325	2868	10	economic	economic	ADJ
ftr-325	2868	11	substance	substance	NOUN
ftr-325	2868	12	doctrine	doctrine	NOUN
ftr-325	2868	13	,	,	PUNCT
ftr-325	2868	14	as	as	SCONJ
ftr-325	2868	15	was	be	AUX
ftr-325	2868	16	a	a	DET
ftr-325	2868	17	§	§	PROPN
ftr-325	2868	18	162	162	NUM
ftr-325	2868	19	deduction	deduction	NOUN
ftr-325	2868	20	for	for	ADP
ftr-325	2868	21	$	$	SYM
ftr-325	2868	22	352,251	352,251	NUM
ftr-325	2868	23	of	of	ADP
ftr-325	2868	24	fees	fee	NOUN
ftr-325	2868	25	incurred	incur	VERB
ftr-325	2868	26	to	to	PART
ftr-325	2868	27	effect	effect	VERB
ftr-325	2868	28	the	the	DET
ftr-325	2868	29	transactions	transaction	NOUN
ftr-325	2868	30	.	.	PUNCT
ftr-325	2869	1	judge	judge	NOUN
ftr-325	2869	2	marvel	marvel	PROPN
ftr-325	2869	3	found	find	VERB
ftr-325	2869	4	no	no	DET
ftr-325	2869	5	business	business	NOUN
ftr-325	2869	6	reason	reason	NOUN
ftr-325	2869	7	for	for	ADP
ftr-325	2869	8	assumption	assumption	NOUN
ftr-325	2869	9	by	by	ADP
ftr-325	2869	10	qhmc	qhmc	PROPN
ftr-325	2869	11	of	of	ADP
ftr-325	2869	12	the	the	DET
ftr-325	2869	13	mpb	mpb	ADJ
ftr-325	2869	14	liabilities	liability	NOUN
ftr-325	2869	15	,	,	PUNCT
ftr-325	2869	16	the	the	DET
ftr-325	2869	17	sale	sale	NOUN
ftr-325	2869	18	of	of	ADP
ftr-325	2869	19	the	the	DET
ftr-325	2869	20	class	class	NOUN
ftr-325	2869	21	c	c	NOUN
ftr-325	2869	22	stock	stock	NOUN
ftr-325	2869	23	,	,	PUNCT
ftr-325	2869	24	or	or	CCONJ
ftr-325	2869	25	any	any	DET
ftr-325	2869	26	other	other	ADJ
ftr-325	2869	27	aspect	aspect	NOUN
ftr-325	2869	28	of	of	ADP
ftr-325	2869	29	the	the	DET
ftr-325	2869	30	transactions	transaction	NOUN
ftr-325	2869	31	;	;	PUNCT
ftr-325	2869	32	the	the	DET
ftr-325	2869	33	transactions	transaction	NOUN
ftr-325	2869	34	were	be	AUX
ftr-325	2869	35	all	all	PRON
ftr-325	2869	36	entirely	entirely	ADV
ftr-325	2869	37	tax	tax	NOUN
ftr-325	2869	38	motivated	motivate	VERB
ftr-325	2869	39	,	,	PUNCT
ftr-325	2869	40	for	for	ADP
ftr-325	2869	41	the	the	DET
ftr-325	2869	42	purpose	purpose	NOUN
ftr-325	2869	43	of	of	ADP
ftr-325	2869	44	generating	generate	VERB
ftr-325	2869	45	an	an	DET
ftr-325	2869	46	artificial	artificial	ADJ
ftr-325	2869	47	loss	loss	NOUN
ftr-325	2869	48	.	.	PUNCT
ftr-325	2870	1	the	the	DET
ftr-325	2870	2	court	court	NOUN
ftr-325	2870	3	also	also	ADV
ftr-325	2870	4	upheld	uphold	VERB
ftr-325	2870	5	a	a	DET
ftr-325	2870	6	§	§	PROPN
ftr-325	2870	7	6662(a	6662(a	NOUN
ftr-325	2870	8	)	)	PUNCT
ftr-325	2870	9	20	20	NUM
ftr-325	2870	10	percent	percent	NOUN
ftr-325	2870	11	accuracy	accuracy	NOUN
ftr-325	2870	12	penalty	penalty	NOUN
ftr-325	2870	13	(	(	PUNCT
ftr-325	2870	14	and	and	CCONJ
ftr-325	2870	15	alternatively	alternatively	ADV
ftr-325	2870	16	a	a	DET
ftr-325	2870	17	substantial	substantial	ADJ
ftr-325	2870	18	understatement	understatement	NOUN
ftr-325	2870	19	penalty	penalty	NOUN
ftr-325	2870	20	)	)	PUNCT
ftr-325	2870	21	.	.	PUNCT
ftr-325	2871	1	[	[	X
ftr-325	2871	2	a	a	X
ftr-325	2871	3	]	]	X
ftr-325	2871	4	transaction	transaction	NOUN
ftr-325	2871	5	that	that	PRON
ftr-325	2871	6	would	would	AUX
ftr-325	2871	7	let	let	VERB
ftr-325	2871	8	petitioners	petitioner	NOUN
ftr-325	2871	9	deduct	deduct	VERB
ftr-325	2871	10	an	an	DET
ftr-325	2871	11	approximately	approximately	ADV
ftr-325	2871	12	$	$	SYM
ftr-325	2871	13	38	38	NUM
ftr-325	2871	14	million	million	NUM
ftr-325	2871	15	tax	tax	NOUN
ftr-325	2871	16	loss	loss	NOUN
ftr-325	2871	17	on	on	ADP
ftr-325	2871	18	the	the	DET
ftr-325	2871	19	sale	sale	NOUN
ftr-325	2871	20	of	of	ADP
ftr-325	2871	21	$	$	SYM
ftr-325	2871	22	11,000	11,000	NUM
ftr-325	2871	23	in	in	ADP
ftr-325	2871	24	securities	security	NOUN
ftr-325	2871	25	which	which	PRON
ftr-325	2871	26	had	have	AUX
ftr-325	2871	27	just	just	ADV
ftr-325	2871	28	recently	recently	ADV
ftr-325	2871	29	been	be	AUX
ftr-325	2871	30	purchased	purchase	VERB
ftr-325	2871	31	for	for	ADP
ftr-325	2871	32	the	the	DET
ftr-325	2871	33	same	same	ADJ
ftr-325	2871	34	amount	amount	NOUN
ftr-325	2871	35	,	,	PUNCT
ftr-325	2871	36	and	and	CCONJ
ftr-325	2871	37	that	that	SCONJ
ftr-325	2871	38	this	this	DET
ftr-325	2871	39	result	result	NOUN
ftr-325	2871	40	,	,	PUNCT
ftr-325	2871	41	to	to	ADP
ftr-325	2871	42	a	a	DET
ftr-325	2871	43	savvy	savvy	ADJ
ftr-325	2871	44	,	,	PUNCT
ftr-325	2871	45	experienced	experienced	ADJ
ftr-325	2871	46	businessman	businessman	NOUN
ftr-325	2871	47	...	...	PUNCT
ftr-325	2871	48	would	would	AUX
ftr-325	2871	49	clearly	clearly	ADV
ftr-325	2871	50	appear	appear	VERB
ftr-325	2871	51	to	to	PART
ftr-325	2871	52	be	be	AUX
ftr-325	2871	53	too	too	ADV
ftr-325	2871	54	good	good	ADJ
ftr-325	2871	55	to	to	PART
ftr-325	2871	56	be	be	AUX
ftr-325	2871	57	true	true	ADJ
ftr-325	2871	58	.	.	PUNCT
ftr-325	2872	1			PUNCT
ftr-325	2872	2	thus	thus	ADV
ftr-325	2872	3	,	,	PUNCT
ftr-325	2872	4	the	the	DET
ftr-325	2872	5	reasonable	reasonable	ADJ
ftr-325	2872	6	cause	cause	NOUN
ftr-325	2872	7	exception	exception	NOUN
ftr-325	2872	8	of	of	ADP
ftr-325	2872	9	§	§	PROPN
ftr-325	2872	10	6664(c	6664(c	PROPN
ftr-325	2872	11	)	)	PUNCT
ftr-325	2872	12	was	be	AUX
ftr-325	2872	13	not	not	PART
ftr-325	2872	14	available	available	ADJ
ftr-325	2872	15	despite	despite	SCONJ
ftr-325	2872	16	subsequent	subsequent	ADJ
ftr-325	2872	17	trial	trial	NOUN
ftr-325	2872	18	court	court	NOUN
ftr-325	2872	19	decisions	decision	NOUN
ftr-325	2872	20	(	(	PUNCT
ftr-325	2872	21	later	later	ADV
ftr-325	2872	22	646	646	NUM
ftr-325	2872	23	florida	florida	PROPN
ftr-325	2872	24	tax	tax	NOUN
ftr-325	2872	25	review	review	NOUN
ftr-325	2873	1	[	[	X
ftr-325	2873	2	vol	vol	NOUN
ftr-325	2873	3	.	.	PUNCT
ftr-325	2873	4	13:10	13:10	NUM
ftr-325	2873	5	reversed	reverse	VERB
ftr-325	2873	6	on	on	ADP
ftr-325	2873	7	appeal	appeal	NOUN
ftr-325	2873	8	)	)	PUNCT
ftr-325	2873	9	upholding	uphold	VERB
ftr-325	2873	10	tax	tax	NOUN
ftr-325	2873	11	plans	plan	NOUN
ftr-325	2873	12	similar	similar	ADJ
ftr-325	2873	13	to	to	ADP
ftr-325	2873	14	this	this	DET
ftr-325	2873	15	one	one	NUM
ftr-325	2873	16	.	.	PUNCT
ftr-325	2874	1	but	but	CCONJ
ftr-325	2874	2	applying	apply	VERB
ftr-325	2874	3	the	the	DET
ftr-325	2874	4	golsen	golsen	ADJ
ftr-325	2874	5	rule	rule	NOUN
ftr-325	2874	6	,	,	PUNCT
ftr-325	2874	7	the	the	DET
ftr-325	2874	8	court	court	NOUN
ftr-325	2874	9	followed	follow	VERB
ftr-325	2874	10	the	the	DET
ftr-325	2874	11	fifth	fifth	ADJ
ftr-325	2874	12	circuit‘s	circuit‘s	NOUN
ftr-325	2874	13	precedents	precedent	NOUN
ftr-325	2874	14	in	in	ADP
ftr-325	2874	15	heasly	heasly	ADV
ftr-325	2874	16	v.	v.	ADP
ftr-325	2874	17	commissioner	commissioner	NOUN
ftr-325	2874	18	,	,	PUNCT
ftr-325	2874	19	902	902	NUM
ftr-325	2874	20	f.2d	f.2d	SYM
ftr-325	2874	21	380	380	NUM
ftr-325	2874	22	(	(	PUNCT
ftr-325	2874	23	5th	5th	ADJ
ftr-325	2874	24	cir	cir	NOUN
ftr-325	2874	25	.	.	PUNCT
ftr-325	2874	26	1990	1990	NUM
ftr-325	2874	27	)	)	PUNCT
ftr-325	2874	28	,	,	PUNCT
ftr-325	2874	29	rev’g	rev’g	PROPN
ftr-325	2874	30	t.c	t.c	PROPN
ftr-325	2874	31	.	.	PROPN
ftr-325	2874	32	memo	memo	NOUN
ftr-325	2874	33	.	.	PUNCT
ftr-325	2875	1	1988	1988	NUM
ftr-325	2875	2	-	-	SYM
ftr-325	2875	3	408	408	NUM
ftr-325	2875	4	,	,	PUNCT
ftr-325	2875	5	and	and	CCONJ
ftr-325	2875	6	todd	todd	PROPN
ftr-325	2875	7	v.	v.	PROPN
ftr-325	2875	8	commissioner	commissioner	PROPN
ftr-325	2875	9	,	,	PUNCT
ftr-325	2875	10	862	862	NUM
ftr-325	2875	11	f.2d	f.2d	X
ftr-325	2875	12	540	540	NUM
ftr-325	2875	13	(	(	PUNCT
ftr-325	2875	14	5th	5th	ADJ
ftr-325	2875	15	cir	cir	NOUN
ftr-325	2875	16	.	.	PUNCT
ftr-325	2875	17	1988	1988	NUM
ftr-325	2875	18	)	)	PUNCT
ftr-325	2876	1	,	,	PUNCT
ftr-325	2876	2	aff’g	aff’g	PROPN
ftr-325	2876	3	89	89	NUM
ftr-325	2876	4	t.c	t.c	PROPN
ftr-325	2876	5	.	.	PROPN
ftr-325	2876	6	912	912	NUM
ftr-325	2876	7	(	(	PUNCT
ftr-325	2876	8	1987	1987	NUM
ftr-325	2876	9	)	)	PUNCT
ftr-325	2876	10	,	,	PUNCT
ftr-325	2876	11	in	in	ADP
ftr-325	2876	12	declining	decline	VERB
ftr-325	2876	13	to	to	PART
ftr-325	2876	14	sustain	sustain	VERB
ftr-325	2876	15	a	a	DET
ftr-325	2876	16	40	40	NUM
ftr-325	2876	17	percent	percent	NOUN
ftr-325	2876	18	penalty	penalty	NOUN
ftr-325	2876	19	asserted	assert	VERB
ftr-325	2876	20	by	by	ADP
ftr-325	2876	21	the	the	DET
ftr-325	2876	22	irs	irs	PROPN
ftr-325	2876	23	,	,	PUNCT
ftr-325	2876	24	because	because	SCONJ
ftr-325	2876	25	the	the	DET
ftr-325	2876	26	grounds	ground	NOUN
ftr-325	2876	27	underlying	underlie	VERB
ftr-325	2876	28	the	the	DET
ftr-325	2876	29	court‘s	court‘s	NOUN
ftr-325	2876	30	disallowance	disallowance	NOUN
ftr-325	2876	31	of	of	ADP
ftr-325	2876	32	the	the	DET
ftr-325	2876	33	capital	capital	NOUN
ftr-325	2876	34	loss	loss	NOUN
ftr-325	2876	35	deduction	deduction	NOUN
ftr-325	2876	36	were	be	AUX
ftr-325	2876	37	not	not	PART
ftr-325	2876	38	directly	directly	ADV
ftr-325	2876	39	related	relate	VERB
ftr-325	2876	40	to	to	ADP
ftr-325	2876	41	the	the	DET
ftr-325	2876	42	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	2876	43	valuation	valuation	NOUN
ftr-325	2876	44	of	of	ADP
ftr-325	2876	45	the	the	DET
ftr-325	2876	46	class	class	NOUN
ftr-325	2876	47	c	c	NOUN
ftr-325	2876	48	stock	stock	NOUN
ftr-325	2876	49	or	or	CCONJ
ftr-325	2876	50	to	to	ADP
ftr-325	2876	51	the	the	DET
ftr-325	2876	52	reporting	reporting	NOUN
ftr-325	2876	53	of	of	ADP
ftr-325	2876	54	the	the	DET
ftr-325	2876	55	proper	proper	ADJ
ftr-325	2876	56	basis	basis	NOUN
ftr-325	2876	57	therein	therein	ADV
ftr-325	2876	58	.	.	PUNCT
ftr-325	2877	1	6	6	X
ftr-325	2877	2	.	.	PUNCT
ftr-325	2877	3	even	even	ADV
ftr-325	2877	4	though	though	SCONJ
ftr-325	2877	5	this	this	DET
ftr-325	2877	6	d&t	d&t	PROPN
ftr-325	2877	7	ddcl	ddcl	PROPN
ftr-325	2877	8	worked	work	VERB
ftr-325	2877	9	for	for	ADP
ftr-325	2877	10	a	a	DET
ftr-325	2877	11	few	few	ADJ
ftr-325	2877	12	years	year	NOUN
ftr-325	2877	13	,	,	PUNCT
ftr-325	2877	14	double	double	ADJ
ftr-325	2877	15	deductions	deduction	NOUN
ftr-325	2877	16	are	be	AUX
ftr-325	2877	17	a	a	DET
ftr-325	2877	18	―no	―no	NUM
ftr-325	2877	19	no!‖	no!‖	PROPN
ftr-325	2877	20	thrifty	thrifty	ADJ
ftr-325	2877	21	oil	oil	PROPN
ftr-325	2877	22	co.	co.	PROPN
ftr-325	2877	23	v.	v.	PROPN
ftr-325	2877	24	commissioner	commissioner	PROPN
ftr-325	2877	25	,	,	PUNCT
ftr-325	2877	26	139	139	NUM
ftr-325	2877	27	t.c	t.c	PROPN
ftr-325	2877	28	.	.	PUNCT
ftr-325	2878	1	no	no	INTJ
ftr-325	2878	2	.	.	NOUN
ftr-325	2878	3	6	6	NUM
ftr-325	2878	4	(	(	PUNCT
ftr-325	2878	5	8/30/12	8/30/12	NUM
ftr-325	2878	6	)	)	PUNCT
ftr-325	2878	7	.	.	PUNCT
ftr-325	2879	1	thrifty	thrifty	PROPN
ftr-325	2879	2	was	be	AUX
ftr-325	2879	3	the	the	DET
ftr-325	2879	4	common	common	ADJ
ftr-325	2879	5	parent	parent	NOUN
ftr-325	2879	6	of	of	ADP
ftr-325	2879	7	a	a	DET
ftr-325	2879	8	consolidated	consolidated	ADJ
ftr-325	2879	9	group	group	NOUN
ftr-325	2879	10	for	for	ADP
ftr-325	2879	11	the	the	DET
ftr-325	2879	12	relevant	relevant	ADJ
ftr-325	2879	13	years	year	NOUN
ftr-325	2879	14	(	(	PUNCT
ftr-325	2879	15	fiscal	fiscal	ADJ
ftr-325	2879	16	years	year	NOUN
ftr-325	2879	17	ending	end	VERB
ftr-325	2879	18	9/30/96	9/30/96	NUM
ftr-325	2879	19	through	through	ADP
ftr-325	2879	20	9/30/02	9/30/02	NUM
ftr-325	2879	21	)	)	PUNCT
ftr-325	2879	22	,	,	PUNCT
ftr-325	2879	23	but	but	CCONJ
ftr-325	2879	24	only	only	ADV
ftr-325	2879	25	the	the	DET
ftr-325	2879	26	years	year	NOUN
ftr-325	2879	27	ending	end	VERB
ftr-325	2879	28	in	in	ADP
ftr-325	2879	29	2000	2000	NUM
ftr-325	2879	30	through	through	ADP
ftr-325	2879	31	2002	2002	NUM
ftr-325	2879	32	were	be	AUX
ftr-325	2879	33	at	at	ADP
ftr-325	2879	34	issue	issue	NOUN
ftr-325	2879	35	.	.	PUNCT
ftr-325	2880	1	during	during	ADP
ftr-325	2880	2	the	the	DET
ftr-325	2880	3	fiscal	fiscal	ADJ
ftr-325	2880	4	year	year	NOUN
ftr-325	2880	5	ending	end	VERB
ftr-325	2880	6	in	in	ADP
ftr-325	2880	7	1996	1996	NUM
ftr-325	2880	8	,	,	PUNCT
ftr-325	2880	9	thrifty	thrifty	PROPN
ftr-325	2880	10	had	have	AUX
ftr-325	2880	11	generated	generate	VERB
ftr-325	2880	12	and	and	CCONJ
ftr-325	2880	13	claimed	claim	VERB
ftr-325	2880	14	a	a	DET
ftr-325	2880	15	capital	capital	NOUN
ftr-325	2880	16	loss	loss	NOUN
ftr-325	2880	17	by	by	ADP
ftr-325	2880	18	causing	cause	VERB
ftr-325	2880	19	a	a	DET
ftr-325	2880	20	subsidiary	subsidiary	NOUN
ftr-325	2880	21	(	(	PUNCT
ftr-325	2880	22	gw	gw	PROPN
ftr-325	2880	23	)	)	PUNCT
ftr-325	2880	24	to	to	PART
ftr-325	2880	25	transfer	transfer	VERB
ftr-325	2880	26	a	a	DET
ftr-325	2880	27	$	$	SYM
ftr-325	2880	28	29,100,000	29,100,000	NUM
ftr-325	2880	29	note	note	NOUN
ftr-325	2880	30	from	from	ADP
ftr-325	2880	31	another	another	DET
ftr-325	2880	32	subsidiary	subsidiary	NOUN
ftr-325	2880	33	(	(	PUNCT
ftr-325	2880	34	b	b	NOUN
ftr-325	2880	35	)	)	PUNCT
ftr-325	2880	36	to	to	ADP
ftr-325	2880	37	yet	yet	ADV
ftr-325	2880	38	another	another	DET
ftr-325	2880	39	preexisting	preexist	VERB
ftr-325	2880	40	subsidiary	subsidiary	NOUN
ftr-325	2880	41	(	(	PUNCT
ftr-325	2880	42	em	em	PRON
ftr-325	2880	43	)	)	PUNCT
ftr-325	2880	44	,	,	PUNCT
ftr-325	2880	45	which	which	PRON
ftr-325	2880	46	had	have	AUX
ftr-325	2880	47	assumed	assume	VERB
ftr-325	2880	48	contingent	contingent	ADJ
ftr-325	2880	49	environmental	environmental	ADJ
ftr-325	2880	50	liabilities	liability	NOUN
ftr-325	2880	51	in	in	ADP
ftr-325	2880	52	transaction	transaction	NOUN
ftr-325	2880	53	in	in	ADP
ftr-325	2880	54	exchange	exchange	NOUN
ftr-325	2880	55	for	for	ADP
ftr-325	2880	56	90	90	NUM
ftr-325	2880	57	shares	share	NOUN
ftr-325	2880	58	em	em	PRON
ftr-325	2880	59	stock	stock	NOUN
ftr-325	2880	60	;	;	PUNCT
ftr-325	2880	61	this	this	PRON
ftr-325	2880	62	was	be	AUX
ftr-325	2880	63	done	do	VERB
ftr-325	2880	64	upon	upon	SCONJ
ftr-325	2880	65	the	the	DET
ftr-325	2880	66	advice	advice	NOUN
ftr-325	2880	67	of	of	ADP
ftr-325	2880	68	deloitte	deloitte	PROPN
ftr-325	2880	69	&	&	CCONJ
ftr-325	2880	70	touche	touche	PROPN
ftr-325	2880	71	.	.	PUNCT
ftr-325	2881	1	the	the	DET
ftr-325	2881	2	taxpayer	taxpayer	NOUN
ftr-325	2881	3	took	take	VERB
ftr-325	2881	4	the	the	DET
ftr-325	2881	5	position	position	NOUN
ftr-325	2881	6	that	that	SCONJ
ftr-325	2881	7	the	the	DET
ftr-325	2881	8	transfer	transfer	NOUN
ftr-325	2881	9	of	of	ADP
ftr-325	2881	10	the	the	DET
ftr-325	2881	11	$	$	SYM
ftr-325	2881	12	29,100,000	29,100,000	NUM
ftr-325	2881	13	note	note	NOUN
ftr-325	2881	14	and	and	CCONJ
ftr-325	2881	15	the	the	DET
ftr-325	2881	16	assumption	assumption	NOUN
ftr-325	2881	17	of	of	ADP
ftr-325	2881	18	the	the	DET
ftr-325	2881	19	$	$	SYM
ftr-325	2881	20	29,070,000	29,070,000	NUM
ftr-325	2881	21	of	of	ADP
ftr-325	2881	22	contingent	contingent	ADJ
ftr-325	2881	23	environmental	environmental	ADJ
ftr-325	2881	24	remediation	remediation	NOUN
ftr-325	2881	25	liabilities	liability	NOUN
ftr-325	2881	26	was	be	AUX
ftr-325	2881	27	a	a	DET
ftr-325	2881	28	§	§	ADJ
ftr-325	2881	29	351	351	NUM
ftr-325	2881	30	nonrecognition	nonrecognition	NOUN
ftr-325	2881	31	transaction	transaction	NOUN
ftr-325	2881	32	and	and	CCONJ
ftr-325	2881	33	that	that	SCONJ
ftr-325	2881	34	pursuant	pursuant	VERB
ftr-325	2881	35	to	to	ADP
ftr-325	2881	36	§	§	PROPN
ftr-325	2881	37	358(a)(2	358(a)(2	PROPN
ftr-325	2881	38	)	)	PUNCT
ftr-325	2881	39	and	and	CCONJ
ftr-325	2881	40	rev	rev	PROPN
ftr-325	2881	41	.	.	PROPN
ftr-325	2881	42	rul	rul	PROPN
ftr-325	2881	43	.	.	PUNCT
ftr-325	2882	1	95	95	NUM
ftr-325	2882	2	-	-	SYM
ftr-325	2882	3	74	74	NUM
ftr-325	2882	4	,	,	PUNCT
ftr-325	2882	5	1995	1995	NUM
ftr-325	2882	6	-	-	SYM
ftr-325	2882	7	2	2	NUM
ftr-325	2882	8	c.b	c.b	PROPN
ftr-325	2882	9	.	.	PROPN
ftr-325	2882	10	36	36	NUM
ftr-325	2882	11	,	,	PUNCT
ftr-325	2882	12	gw‘s	gw‘s	ADJ
ftr-325	2882	13	basis	basis	NOUN
ftr-325	2882	14	in	in	ADP
ftr-325	2882	15	the	the	DET
ftr-325	2882	16	em	em	PROPN
ftr-325	2882	17	stock	stock	NOUN
ftr-325	2882	18	was	be	AUX
ftr-325	2882	19	the	the	DET
ftr-325	2882	20	$	$	SYM
ftr-325	2882	21	29,100,000	29,100,000	NUM
ftr-325	2882	22	face	face	NOUN
ftr-325	2882	23	value	value	NOUN
ftr-325	2882	24	of	of	ADP
ftr-325	2882	25	the	the	DET
ftr-325	2882	26	b	b	PROPN
ftr-325	2882	27	note	note	NOUN
ftr-325	2882	28	,	,	PUNCT
ftr-325	2882	29	without	without	ADP
ftr-325	2882	30	reducing	reduce	VERB
ftr-325	2882	31	the	the	DET
ftr-325	2882	32	stock	stock	NOUN
ftr-325	2882	33	basis	basis	NOUN
ftr-325	2882	34	by	by	ADP
ftr-325	2882	35	the	the	DET
ftr-325	2882	36	$	$	SYM
ftr-325	2882	37	29,070,000	29,070,000	NUM
ftr-325	2882	38	of	of	ADP
ftr-325	2882	39	contingent	contingent	ADJ
ftr-325	2882	40	environmental	environmental	ADJ
ftr-325	2882	41	remediation	remediation	NOUN
ftr-325	2882	42	liabilities	liability	NOUN
ftr-325	2882	43	em	em	PRON
ftr-325	2882	44	assumed	assume	VERB
ftr-325	2882	45	,	,	PUNCT
ftr-325	2882	46	which	which	PRON
ftr-325	2882	47	were	be	AUX
ftr-325	2882	48	not	not	PART
ftr-325	2882	49	deductible	deductible	ADJ
ftr-325	2882	50	until	until	SCONJ
ftr-325	2882	51	paid	pay	VERB
ftr-325	2882	52	.	.	PUNCT
ftr-325	2883	1	three	three	NUM
ftr-325	2883	2	days	day	NOUN
ftr-325	2883	3	later	later	ADV
ftr-325	2883	4	(	(	PUNCT
ftr-325	2883	5	9/30/96	9/30/96	NUM
ftr-325	2883	6	)	)	PUNCT
ftr-325	2883	7	,	,	PUNCT
ftr-325	2883	8	gw	gw	PROPN
ftr-325	2883	9	sold	sell	VERB
ftr-325	2883	10	its	its	PRON
ftr-325	2883	11	em	em	PROPN
ftr-325	2883	12	stock	stock	NOUN
ftr-325	2883	13	for	for	ADP
ftr-325	2883	14	$	$	SYM
ftr-325	2883	15	25,200	25,200	NUM
ftr-325	2883	16	and	and	CCONJ
ftr-325	2883	17	claimed	claim	VERB
ftr-325	2883	18	a	a	DET
ftr-325	2883	19	capital	capital	NOUN
ftr-325	2883	20	loss	loss	NOUN
ftr-325	2883	21	of	of	ADP
ftr-325	2883	22	$	$	SYM
ftr-325	2883	23	29,074,800	29,074,800	NUM
ftr-325	2883	24	.	.	PUNCT
ftr-325	2884	1	the	the	DET
ftr-325	2884	2	taxpayer	taxpayer	NOUN
ftr-325	2884	3	deducted	deduct	VERB
ftr-325	2884	4	a	a	DET
ftr-325	2884	5	total	total	NOUN
ftr-325	2884	6	of	of	ADP
ftr-325	2884	7	$	$	SYM
ftr-325	2884	8	18,347,205	18,347,205	NUM
ftr-325	2884	9	of	of	ADP
ftr-325	2884	10	the	the	DET
ftr-325	2884	11	capital	capital	NOUN
ftr-325	2884	12	loss	loss	NOUN
ftr-325	2884	13	on	on	ADP
ftr-325	2884	14	its	its	PRON
ftr-325	2884	15	1996	1996	NUM
ftr-325	2884	16	through	through	ADP
ftr-325	2884	17	1999	1999	NUM
ftr-325	2884	18	tax	tax	NOUN
ftr-325	2884	19	returns	return	NOUN
ftr-325	2884	20	,	,	PUNCT
ftr-325	2884	21	years	year	NOUN
ftr-325	2884	22	which	which	PRON
ftr-325	2884	23	were	be	AUX
ftr-325	2884	24	beyond	beyond	ADP
ftr-325	2884	25	the	the	DET
ftr-325	2884	26	statute	statute	NOUN
ftr-325	2884	27	of	of	ADP
ftr-325	2884	28	limitations	limitation	NOUN
ftr-325	2884	29	at	at	ADP
ftr-325	2884	30	the	the	DET
ftr-325	2884	31	time	time	NOUN
ftr-325	2884	32	the	the	DET
ftr-325	2884	33	dispute	dispute	NOUN
ftr-325	2884	34	in	in	ADP
ftr-325	2884	35	the	the	DET
ftr-325	2884	36	case	case	NOUN
ftr-325	2884	37	arose	arise	VERB
ftr-325	2884	38	.	.	PUNCT
ftr-325	2885	1	the	the	DET
ftr-325	2885	2	taxpayer	taxpayer	NOUN
ftr-325	2885	3	claimed	claim	VERB
ftr-325	2885	4	deductions	deduction	NOUN
ftr-325	2885	5	for	for	ADP
ftr-325	2885	6	the	the	DET
ftr-325	2885	7	remaining	remain	VERB
ftr-325	2885	8	$	$	SYM
ftr-325	2885	9	10,727,595	10,727,595	NUM
ftr-325	2885	10	of	of	ADP
ftr-325	2885	11	the	the	DET
ftr-325	2885	12	capital	capital	NOUN
ftr-325	2885	13	loss	loss	NOUN
ftr-325	2885	14	on	on	ADP
ftr-325	2885	15	its	its	PRON
ftr-325	2885	16	2000	2000	NUM
ftr-325	2885	17	through	through	ADP
ftr-325	2885	18	2002	2002	NUM
ftr-325	2885	19	income	income	NOUN
ftr-325	2885	20	tax	tax	NOUN
ftr-325	2885	21	returns	return	NOUN
ftr-325	2885	22	,	,	PUNCT
ftr-325	2885	23	and	and	CCONJ
ftr-325	2885	24	those	those	DET
ftr-325	2885	25	carryforwards	carryforward	NOUN
ftr-325	2885	26	were	be	AUX
ftr-325	2885	27	disallowed	disallow	VERB
ftr-325	2885	28	by	by	ADP
ftr-325	2885	29	the	the	DET
ftr-325	2885	30	irs	irs	PROPN
ftr-325	2885	31	.	.	PUNCT
ftr-325	2886	1	the	the	DET
ftr-325	2886	2	sale	sale	NOUN
ftr-325	2886	3	of	of	ADP
ftr-325	2886	4	the	the	DET
ftr-325	2886	5	90	90	NUM
ftr-325	2886	6	shares	share	NOUN
ftr-325	2886	7	of	of	ADP
ftr-325	2886	8	em	em	PRON
ftr-325	2886	9	stock	stock	NOUN
ftr-325	2886	10	had	have	AUX
ftr-325	2886	11	not	not	PART
ftr-325	2886	12	broken	break	VERB
ftr-325	2886	13	em‘s	em‘s	NOUN
ftr-325	2886	14	affiliation	affiliation	NOUN
ftr-325	2886	15	with	with	ADP
ftr-325	2886	16	the	the	DET
ftr-325	2886	17	consolidated	consolidated	ADJ
ftr-325	2886	18	group	group	NOUN
ftr-325	2886	19	,	,	PUNCT
ftr-325	2886	20	and	and	CCONJ
ftr-325	2886	21	in	in	ADP
ftr-325	2886	22	the	the	DET
ftr-325	2886	23	years	year	NOUN
ftr-325	2886	24	2000	2000	NUM
ftr-325	2886	25	through	through	ADP
ftr-325	2886	26	2002	2002	NUM
ftr-325	2886	27	,	,	PUNCT
ftr-325	2886	28	the	the	DET
ftr-325	2886	29	thrifty	thrifty	ADJ
ftr-325	2886	30	group	group	NOUN
ftr-325	2886	31	claimed	claim	VERB
ftr-325	2886	32	§	§	PROPN
ftr-325	2886	33	162	162	NUM
ftr-325	2886	34	deductions	deduction	NOUN
ftr-325	2886	35	for	for	ADP
ftr-325	2886	36	$	$	SYM
ftr-325	2886	37	11,109,962	11,109,962	NUM
ftr-325	2886	38	of	of	ADP
ftr-325	2886	39	environmental	environmental	ADJ
ftr-325	2886	40	remediation	remediation	NOUN
ftr-325	2886	41	expenses	expense	NOUN
ftr-325	2886	42	that	that	PRON
ftr-325	2886	43	were	be	AUX
ftr-325	2886	44	accruable	accruable	ADJ
ftr-325	2886	45	in	in	ADP
ftr-325	2886	46	those	those	DET
ftr-325	2886	47	years	year	NOUN
ftr-325	2886	48	.	.	PUNCT
ftr-325	2887	1	the	the	DET
ftr-325	2887	2	irs	irs	PROPN
ftr-325	2887	3	disallowed	disallow	VERB
ftr-325	2887	4	the	the	DET
ftr-325	2887	5	deductions	deduction	NOUN
ftr-325	2887	6	.	.	PUNCT
ftr-325	2888	1	after	after	ADP
ftr-325	2888	2	stipulations	stipulation	NOUN
ftr-325	2888	3	—	—	PUNCT
ftr-325	2888	4	the	the	DET
ftr-325	2888	5	taxpayer	taxpayer	NOUN
ftr-325	2888	6	conceded	concede	VERB
ftr-325	2888	7	the	the	DET
ftr-325	2888	8	capital	capital	NOUN
ftr-325	2888	9	loss	loss	NOUN
ftr-325	2888	10	issue	issue	NOUN
ftr-325	2888	11	and	and	CCONJ
ftr-325	2888	12	the	the	DET
ftr-325	2888	13	irs	irs	PROPN
ftr-325	2888	14	conceded	concede	VERB
ftr-325	2888	15	the	the	DET
ftr-325	2888	16	deduction	deduction	NOUN
ftr-325	2888	17	for	for	ADP
ftr-325	2888	18	environmental	environmental	ADJ
ftr-325	2888	19	remediation	remediation	NOUN
ftr-325	2888	20	expenses	expense	NOUN
ftr-325	2888	21	that	that	PRON
ftr-325	2888	22	had	have	AUX
ftr-325	2888	23	not	not	PART
ftr-325	2888	24	previously	previously	ADV
ftr-325	2888	25	been	be	AUX
ftr-325	2888	26	deducted	deduct	VERB
ftr-325	2888	27	in	in	ADP
ftr-325	2888	28	closed	closed	ADJ
ftr-325	2888	29	years	year	NOUN
ftr-325	2888	30	as	as	ADP
ftr-325	2888	31	capital	capital	NOUN
ftr-325	2888	32	losses	loss	NOUN
ftr-325	2888	33	,	,	PUNCT
ftr-325	2888	34	as	as	ADV
ftr-325	2888	35	well	well	ADV
ftr-325	2888	36	as	as	ADP
ftr-325	2888	37	any	any	DET
ftr-325	2888	38	penalties	penalty	NOUN
ftr-325	2888	39	—	—	PUNCT
ftr-325	2888	40	the	the	DET
ftr-325	2888	41	only	only	ADJ
ftr-325	2888	42	issue	issue	NOUN
ftr-325	2888	43	for	for	ADP
ftr-325	2888	44	the	the	DET
ftr-325	2888	45	court	court	NOUN
ftr-325	2888	46	was	be	AUX
ftr-325	2888	47	the	the	DET
ftr-325	2888	48	deductibility	deductibility	NOUN
ftr-325	2888	49	of	of	ADP
ftr-325	2888	50	the	the	DET
ftr-325	2888	51	$	$	SYM
ftr-325	2888	52	11,109,962	11,109,962	NUM
ftr-325	2888	53	of	of	ADP
ftr-325	2888	54	environmental	environmental	ADJ
ftr-325	2888	55	remediation	remediation	NOUN
ftr-325	2888	56	expenses	expense	NOUN
ftr-325	2888	57	from	from	ADP
ftr-325	2888	58	2000	2000	NUM
ftr-325	2888	59	through	through	ADP
ftr-325	2888	60	2002	2002	NUM
ftr-325	2888	61	.	.	PUNCT
ftr-325	2889	1	the	the	DET
ftr-325	2889	2	tax	tax	NOUN
ftr-325	2889	3	court	court	NOUN
ftr-325	2889	4	(	(	PUNCT
ftr-325	2889	5	judge	judge	PROPN
ftr-325	2889	6	wherry	wherry	PROPN
ftr-325	2889	7	)	)	PUNCT
ftr-325	2889	8	applied	apply	VERB
ftr-325	2889	9	charles	charles	PROPN
ftr-325	2889	10	ilfeld	ilfeld	PROPN
ftr-325	2889	11	co.	co.	PROPN
ftr-325	2889	12	v.	v.	PROPN
ftr-325	2889	13	hernandez	hernandez	PROPN
ftr-325	2889	14	,	,	PUNCT
ftr-325	2889	15	292	292	NUM
ftr-325	2889	16	u.s	u.s	PROPN
ftr-325	2889	17	.	.	PROPN
ftr-325	2889	18	62	62	NUM
ftr-325	2889	19	(	(	PUNCT
ftr-325	2889	20	1934	1934	NUM
ftr-325	2889	21	)	)	PUNCT
ftr-325	2889	22	,	,	PUNCT
ftr-325	2889	23	and	and	CCONJ
ftr-325	2889	24	its	its	PRON
ftr-325	2889	25	progeny	progeny	NOUN
ftr-325	2889	26	to	to	PART
ftr-325	2889	27	disallow	disallow	VERB
ftr-325	2889	28	the	the	DET
ftr-325	2889	29	2013	2013	NUM
ftr-325	2889	30	]	]	PUNCT
ftr-325	2889	31	recent	recent	ADJ
ftr-325	2889	32	developments	development	NOUN
ftr-325	2889	33	in	in	ADP
ftr-325	2889	34	federal	federal	ADJ
ftr-325	2889	35	income	income	NOUN
ftr-325	2889	36	taxation	taxation	NOUN
ftr-325	2889	37	647	647	NUM
ftr-325	2889	38	deductions	deduction	NOUN
ftr-325	2889	39	as	as	ADP
ftr-325	2889	40	―double	―double	ADJ
ftr-325	2889	41	deductions‖	deductions‖	NOUN
ftr-325	2889	42	that	that	PRON
ftr-325	2889	43	had	have	AUX
ftr-325	2889	44	been	be	AUX
ftr-325	2889	45	previously	previously	ADV
ftr-325	2889	46	claimed	claim	VERB
ftr-325	2889	47	as	as	ADP
ftr-325	2889	48	capital	capital	NOUN
ftr-325	2889	49	losses	loss	NOUN
ftr-325	2889	50	in	in	ADP
ftr-325	2889	51	the	the	DET
ftr-325	2889	52	closed	closed	ADJ
ftr-325	2889	53	years	year	NOUN
ftr-325	2889	54	1996	1996	NUM
ftr-325	2889	55	through	through	ADP
ftr-325	2889	56	1999	1999	NUM
ftr-325	2889	57	.	.	PUNCT
ftr-325	2890	1	the	the	DET
ftr-325	2890	2	court	court	NOUN
ftr-325	2890	3	reasoned	reason	VERB
ftr-325	2890	4	that	that	SCONJ
ftr-325	2890	5	under	under	ADP
ftr-325	2890	6	its	its	PRON
ftr-325	2890	7	applicable	applicable	ADJ
ftr-325	2890	8	precedents	precedent	NOUN
ftr-325	2890	9	and	and	CCONJ
ftr-325	2890	10	the	the	DET
ftr-325	2890	11	applicable	applicable	ADJ
ftr-325	2890	12	precedents	precedent	NOUN
ftr-325	2890	13	in	in	ADP
ftr-325	2890	14	the	the	DET
ftr-325	2890	15	ninth	ninth	ADJ
ftr-325	2890	16	circuit	circuit	NOUN
ftr-325	2890	17	,	,	PUNCT
ftr-325	2890	18	to	to	PART
ftr-325	2890	19	which	which	PRON
ftr-325	2890	20	the	the	DET
ftr-325	2890	21	case	case	NOUN
ftr-325	2890	22	was	be	AUX
ftr-325	2890	23	appealable	appealable	ADJ
ftr-325	2890	24	,	,	PUNCT
ftr-325	2890	25	―[i]f	―[i]f	ADP
ftr-325	2890	26	the	the	DET
ftr-325	2890	27	deductions	deduction	NOUN
ftr-325	2890	28	represent	represent	VERB
ftr-325	2890	29	the	the	DET
ftr-325	2890	30	same	same	ADJ
ftr-325	2890	31	economic	economic	ADJ
ftr-325	2890	32	loss	loss	NOUN
ftr-325	2890	33	to	to	ADP
ftr-325	2890	34	[	[	X
ftr-325	2890	35	the	the	DET
ftr-325	2890	36	taxpayer	taxpayer	NOUN
ftr-325	2890	37	]	]	PUNCT
ftr-325	2890	38	and	and	CCONJ
ftr-325	2890	39	[	[	X
ftr-325	2890	40	the	the	DET
ftr-325	2890	41	taxpayer	taxpayer	NOUN
ftr-325	2890	42	]	]	PUNCT
ftr-325	2890	43	can	can	AUX
ftr-325	2890	44	not	not	PART
ftr-325	2890	45	point	point	VERB
ftr-325	2890	46	to	to	ADP
ftr-325	2890	47	a	a	DET
ftr-325	2890	48	specific	specific	ADJ
ftr-325	2890	49	provision	provision	NOUN
ftr-325	2890	50	demonstrating	demonstrate	VERB
ftr-325	2890	51	congress	congress	NOUN
ftr-325	2890	52	‘	'	PUNCT
ftr-325	2890	53	[	[	X
ftr-325	2890	54	sic	sic	ADJ
ftr-325	2890	55	]	]	X
ftr-325	2890	56	intent	intent	NOUN
ftr-325	2890	57	to	to	PART
ftr-325	2890	58	allow	allow	VERB
ftr-325	2890	59	the	the	DET
ftr-325	2890	60	double	double	ADJ
ftr-325	2890	61	deductions	deduction	NOUN
ftr-325	2890	62	,	,	PUNCT
ftr-325	2890	63	then	then	ADV
ftr-325	2890	64	the	the	DET
ftr-325	2890	65	claimed	claim	VERB
ftr-325	2890	66	environmental	environmental	ADJ
ftr-325	2890	67	remediation	remediation	NOUN
ftr-325	2890	68	expense	expense	NOUN
ftr-325	2890	69	deductions	deduction	NOUN
ftr-325	2890	70	must	must	AUX
ftr-325	2890	71	be	be	AUX
ftr-325	2890	72	disallowed.‖	disallowed.‖	VERB
ftr-325	2890	73	factually	factually	ADV
ftr-325	2890	74	,	,	PUNCT
ftr-325	2890	75	there	there	PRON
ftr-325	2890	76	was	be	VERB
ftr-325	2890	77	a	a	DET
ftr-325	2890	78	―double	―double	ADJ
ftr-325	2890	79	deduction‖	deduction‖	NOUN
ftr-325	2890	80	because	because	SCONJ
ftr-325	2890	81	―the	―the	DET
ftr-325	2890	82	capital	capital	NOUN
ftr-325	2890	83	loss	loss	NOUN
ftr-325	2890	84	arose	arise	VERB
ftr-325	2890	85	not	not	PART
ftr-325	2890	86	as	as	ADP
ftr-325	2890	87	a	a	DET
ftr-325	2890	88	result	result	NOUN
ftr-325	2890	89	of	of	ADP
ftr-325	2890	90	how	how	SCONJ
ftr-325	2890	91	basis	basis	NOUN
ftr-325	2890	92	was	be	AUX
ftr-325	2890	93	calculated	calculate	VERB
ftr-325	2890	94	but	but	CCONJ
ftr-325	2890	95	as	as	ADP
ftr-325	2890	96	a	a	DET
ftr-325	2890	97	result	result	NOUN
ftr-325	2890	98	of	of	ADP
ftr-325	2890	99	the	the	DET
ftr-325	2890	100	contingent	contingent	ADJ
ftr-325	2890	101	environmental	environmental	ADJ
ftr-325	2890	102	remediation	remediation	NOUN
ftr-325	2890	103	liabilities	liability	NOUN
ftr-325	2890	104	being	be	AUX
ftr-325	2890	105	taken	take	VERB
ftr-325	2890	106	into	into	ADP
ftr-325	2890	107	account	account	NOUN
ftr-325	2890	108	in	in	ADP
ftr-325	2890	109	calculating	calculate	VERB
ftr-325	2890	110	the	the	DET
ftr-325	2890	111	amount	amount	NOUN
ftr-325	2890	112	realized	realize	VERB
ftr-325	2890	113	(	(	PUNCT
ftr-325	2890	114	or	or	CCONJ
ftr-325	2890	115	fair	fair	ADJ
ftr-325	2890	116	market	market	NOUN
ftr-325	2890	117	value	value	NOUN
ftr-325	2890	118	)	)	PUNCT
ftr-325	2890	119	but	but	CCONJ
ftr-325	2890	120	not	not	PART
ftr-325	2890	121	in	in	ADP
ftr-325	2890	122	calculating	calculate	VERB
ftr-325	2890	123	basis.‖	basis.‖	NOUN
ftr-325	2890	124	furthermore	furthermore	ADV
ftr-325	2890	125	,	,	PUNCT
ftr-325	2890	126	§	§	PROPN
ftr-325	2890	127	162	162	NUM
ftr-325	2890	128	,	,	PUNCT
ftr-325	2890	129	a	a	DET
ftr-325	2890	130	general	general	ADJ
ftr-325	2890	131	deduction	deduction	NOUN
ftr-325	2890	132	provision	provision	NOUN
ftr-325	2890	133	,	,	PUNCT
ftr-325	2890	134	does	do	AUX
ftr-325	2890	135	not	not	PART
ftr-325	2890	136	reflect	reflect	VERB
ftr-325	2890	137	a	a	DET
ftr-325	2890	138	―clear	―clear	ADJ
ftr-325	2890	139	declaration	declaration	NOUN
ftr-325	2890	140	of	of	ADP
ftr-325	2890	141	intent‖	intent‖	PROPN
ftr-325	2890	142	to	to	PART
ftr-325	2890	143	allow	allow	VERB
ftr-325	2890	144	a	a	DET
ftr-325	2890	145	double	double	ADJ
ftr-325	2890	146	deduction	deduction	NOUN
ftr-325	2890	147	.	.	PUNCT
ftr-325	2891	1	moreover	moreover	ADV
ftr-325	2891	2	,	,	PUNCT
ftr-325	2891	3	under	under	ADP
ftr-325	2891	4	ninth	ninth	ADJ
ftr-325	2891	5	circuit	circuit	NOUN
ftr-325	2891	6	precedent	precedent	NOUN
ftr-325	2891	7	in	in	ADP
ftr-325	2891	8	stewart	stewart	PROPN
ftr-325	2891	9	v.	v.	PROPN
ftr-325	2891	10	united	united	PROPN
ftr-325	2891	11	states	states	PROPN
ftr-325	2891	12	,	,	PUNCT
ftr-325	2891	13	739	739	NUM
ftr-325	2891	14	f.2d	f.2d	SYM
ftr-325	2891	15	411	411	NUM
ftr-325	2891	16	(	(	PUNCT
ftr-325	2891	17	9th	9th	ADJ
ftr-325	2891	18	cir	cir	NOUN
ftr-325	2891	19	.	.	PROPN
ftr-325	2891	20	1984	1984	NUM
ftr-325	2891	21	)	)	PUNCT
ftr-325	2891	22	,	,	PUNCT
ftr-325	2891	23	as	as	ADV
ftr-325	2891	24	well	well	ADV
ftr-325	2891	25	as	as	ADP
ftr-325	2891	26	cases	case	NOUN
ftr-325	2891	27	from	from	ADP
ftr-325	2891	28	other	other	ADJ
ftr-325	2891	29	courts	court	NOUN
ftr-325	2891	30	,	,	PUNCT
ftr-325	2891	31	it	it	PRON
ftr-325	2891	32	was	be	AUX
ftr-325	2891	33	immaterial	immaterial	ADJ
ftr-325	2891	34	to	to	ADP
ftr-325	2891	35	the	the	DET
ftr-325	2891	36	application	application	NOUN
ftr-325	2891	37	of	of	ADP
ftr-325	2891	38	charles	charles	PROPN
ftr-325	2891	39	ilfeld	ilfeld	PROPN
ftr-325	2891	40	co.	co.	PROPN
ftr-325	2891	41	whether	whether	SCONJ
ftr-325	2891	42	the	the	DET
ftr-325	2891	43	earlier	early	ADJ
ftr-325	2891	44	deduction	deduction	NOUN
ftr-325	2891	45	was	be	AUX
ftr-325	2891	46	proper	proper	ADJ
ftr-325	2891	47	or	or	CCONJ
ftr-325	2891	48	erroneous	erroneous	ADJ
ftr-325	2891	49	but	but	CCONJ
ftr-325	2891	50	not	not	PART
ftr-325	2891	51	timely	timely	ADV
ftr-325	2891	52	challenged	challenge	VERB
ftr-325	2891	53	by	by	ADP
ftr-325	2891	54	the	the	DET
ftr-325	2891	55	irs	irs	PROPN
ftr-325	2891	56	.	.	PUNCT
ftr-325	2892	1	7	7	X
ftr-325	2892	2	.	.	X
ftr-325	2892	3	district	district	NOUN
ftr-325	2892	4	court	court	NOUN
ftr-325	2892	5	upholds	uphold	VERB
ftr-325	2892	6	blips	blip	NOUN
ftr-325	2892	7	tax	tax	NOUN
ftr-325	2892	8	shelter	shelter	NOUN
ftr-325	2892	9	on	on	ADP
ftr-325	2892	10	taxpayer‘s	taxpayer‘s	X
ftr-325	2892	11	partial	partial	ADJ
ftr-325	2892	12	summary	summary	NOUN
ftr-325	2892	13	judgment	judgment	NOUN
ftr-325	2892	14	motion	motion	NOUN
ftr-325	2892	15	.	.	PUNCT
ftr-325	2893	1	klamath	klamath	PROPN
ftr-325	2893	2	strategic	strategic	PROPN
ftr-325	2893	3	investment	investment	NOUN
ftr-325	2893	4	fund	fund	NOUN
ftr-325	2893	5	,	,	PUNCT
ftr-325	2893	6	llc	llc	PROPN
ftr-325	2893	7	v.	v.	PROPN
ftr-325	2893	8	united	united	PROPN
ftr-325	2893	9	states	states	PROPN
ftr-325	2893	10	,	,	PUNCT
ftr-325	2893	11	440	440	NUM
ftr-325	2893	12	f.	f.	PROPN
ftr-325	2893	13	supp	supp	PROPN
ftr-325	2893	14	.	.	PUNCT
ftr-325	2894	1	2d	2d	NOUN
ftr-325	2894	2	608	608	NUM
ftr-325	2894	3	(	(	PUNCT
ftr-325	2894	4	e.d	e.d	PROPN
ftr-325	2894	5	.	.	PROPN
ftr-325	2894	6	tex	tex	PROPN
ftr-325	2894	7	.	.	PUNCT
ftr-325	2894	8	7/20/06	7/20/06	NUM
ftr-325	2894	9	)	)	PUNCT
ftr-325	2894	10	.	.	PUNCT
ftr-325	2895	1	the	the	DET
ftr-325	2895	2	court	court	NOUN
ftr-325	2895	3	(	(	PUNCT
ftr-325	2895	4	judge	judge	NOUN
ftr-325	2895	5	ward	ward	PROPN
ftr-325	2895	6	)	)	PUNCT
ftr-325	2895	7	held	hold	VERB
ftr-325	2895	8	that	that	SCONJ
ftr-325	2895	9	the	the	DET
ftr-325	2895	10	premium	premium	NOUN
ftr-325	2895	11	portion	portion	NOUN
ftr-325	2895	12	of	of	ADP
ftr-325	2895	13	the	the	DET
ftr-325	2895	14	loans	loan	NOUN
ftr-325	2895	15	received	receive	VERB
ftr-325	2895	16	from	from	ADP
ftr-325	2895	17	the	the	DET
ftr-325	2895	18	bank	bank	NOUN
ftr-325	2895	19	in	in	ADP
ftr-325	2895	20	connection	connection	NOUN
ftr-325	2895	21	with	with	ADP
ftr-325	2895	22	the	the	DET
ftr-325	2895	23	funding	funding	NOUN
ftr-325	2895	24	of	of	ADP
ftr-325	2895	25	the	the	DET
ftr-325	2895	26	instruments	instrument	NOUN
ftr-325	2895	27	contributed	contribute	VERB
ftr-325	2895	28	to	to	ADP
ftr-325	2895	29	a	a	DET
ftr-325	2895	30	partnership	partnership	NOUN
ftr-325	2895	31	was	be	AUX
ftr-325	2895	32	a	a	DET
ftr-325	2895	33	contingent	contingent	ADJ
ftr-325	2895	34	obligation	obligation	NOUN
ftr-325	2895	35	,	,	PUNCT
ftr-325	2895	36	and	and	CCONJ
ftr-325	2895	37	not	not	PART
ftr-325	2895	38	a	a	DET
ftr-325	2895	39	fixed	fix	VERB
ftr-325	2895	40	and	and	CCONJ
ftr-325	2895	41	determined	determine	VERB
ftr-325	2895	42	liability	liability	NOUN
ftr-325	2895	43	for	for	ADP
ftr-325	2895	44	purposes	purpose	NOUN
ftr-325	2895	45	of	of	ADP
ftr-325	2895	46	§	§	PROPN
ftr-325	2895	47	752	752	NUM
ftr-325	2895	48	.	.	PUNCT
ftr-325	2896	1	the	the	DET
ftr-325	2896	2	transaction	transaction	NOUN
ftr-325	2896	3	was	be	AUX
ftr-325	2896	4	entered	enter	VERB
ftr-325	2896	5	into	into	ADP
ftr-325	2896	6	prior	prior	ADV
ftr-325	2896	7	to	to	ADP
ftr-325	2896	8	the	the	DET
ftr-325	2896	9	release	release	NOUN
ftr-325	2896	10	of	of	ADP
ftr-325	2896	11	notice	notice	NOUN
ftr-325	2896	12	2000	2000	NUM
ftr-325	2896	13	-	-	SYM
ftr-325	2896	14	44	44	NUM
ftr-325	2896	15	,	,	PUNCT
ftr-325	2896	16	2000	2000	NUM
ftr-325	2896	17	-	-	SYM
ftr-325	2896	18	2	2	NUM
ftr-325	2896	19	c.b	c.b	PROPN
ftr-325	2896	20	.	.	PROPN
ftr-325	2896	21	255	255	NUM
ftr-325	2896	22	,	,	PUNCT
ftr-325	2896	23	which	which	PRON
ftr-325	2896	24	related	relate	VERB
ftr-325	2896	25	to	to	ADP
ftr-325	2896	26	son	son	NOUN
ftr-325	2896	27	-	-	PUNCT
ftr-325	2896	28	of	of	ADP
ftr-325	2896	29	-	-	PUNCT
ftr-325	2896	30	boss	boss	NOUN
ftr-325	2896	31	transactions	transaction	NOUN
ftr-325	2896	32	.	.	PUNCT
ftr-325	2897	1	judge	judge	PROPN
ftr-325	2897	2	ward	ward	PROPN
ftr-325	2897	3	held	hold	VERB
ftr-325	2897	4	that	that	SCONJ
ftr-325	2897	5	a	a	DET
ftr-325	2897	6	regulation	regulation	NOUN
ftr-325	2897	7	to	to	ADP
ftr-325	2897	8	the	the	DET
ftr-325	2897	9	contrary	contrary	NOUN
ftr-325	2897	10	,	,	PUNCT
ftr-325	2897	11	reg	reg	PROPN
ftr-325	2897	12	.	.	PUNCT
ftr-325	2898	1	§	§	PROPN
ftr-325	2898	2	1.752	1.752	NUM
ftr-325	2898	3	-	-	SYM
ftr-325	2898	4	6	6	NUM
ftr-325	2898	5	(	(	PUNCT
ftr-325	2898	6	see	see	VERB
ftr-325	2898	7	t.d	t.d	PROPN
ftr-325	2898	8	.	.	PROPN
ftr-325	2898	9	9062	9062	NUM
ftr-325	2898	10	)	)	PUNCT
ftr-325	2898	11	,	,	PUNCT
ftr-325	2898	12	was	be	AUX
ftr-325	2898	13	not	not	PART
ftr-325	2898	14	effective	effective	ADJ
ftr-325	2898	15	retroactively	retroactively	ADV
ftr-325	2898	16	,	,	PUNCT
ftr-325	2898	17	and	and	CCONJ
ftr-325	2898	18	was	be	AUX
ftr-325	2898	19	therefore	therefore	ADV
ftr-325	2898	20	invalid	invalid	ADJ
ftr-325	2898	21	as	as	SCONJ
ftr-325	2898	22	applied	apply	VERB
ftr-325	2898	23	to	to	ADP
ftr-325	2898	24	these	these	DET
ftr-325	2898	25	transactions	transaction	NOUN
ftr-325	2898	26	.	.	PUNCT
ftr-325	2899	1	judge	judge	PROPN
ftr-325	2899	2	ward	ward	PROPN
ftr-325	2899	3	held	hold	VERB
ftr-325	2899	4	that	that	SCONJ
ftr-325	2899	5	there	there	PRON
ftr-325	2899	6	was	be	VERB
ftr-325	2899	7	clear	clear	ADJ
ftr-325	2899	8	authority	authority	NOUN
ftr-325	2899	9	existing	exist	VERB
ftr-325	2899	10	at	at	ADP
ftr-325	2899	11	the	the	DET
ftr-325	2899	12	time	time	NOUN
ftr-325	2899	13	of	of	ADP
ftr-325	2899	14	the	the	DET
ftr-325	2899	15	transaction	transaction	NOUN
ftr-325	2899	16	that	that	PRON
ftr-325	2899	17	the	the	DET
ftr-325	2899	18	premium	premium	NOUN
ftr-325	2899	19	portion	portion	NOUN
ftr-325	2899	20	of	of	ADP
ftr-325	2899	21	the	the	DET
ftr-325	2899	22	loan	loan	NOUN
ftr-325	2899	23	did	do	AUX
ftr-325	2899	24	not	not	PART
ftr-325	2899	25	reduce	reduce	VERB
ftr-325	2899	26	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2899	27	basis	basis	NOUN
ftr-325	2899	28	in	in	ADP
ftr-325	2899	29	the	the	DET
ftr-325	2899	30	partnership	partnership	NOUN
ftr-325	2899	31	.	.	PUNCT
ftr-325	2900	1	a.	a.	PROPN
ftr-325	2900	2	klamath	klamath	PROPN
ftr-325	2900	3	on	on	ADP
ftr-325	2900	4	the	the	DET
ftr-325	2900	5	merits	merit	NOUN
ftr-325	2900	6	:	:	PUNCT
ftr-325	2900	7	it	it	PRON
ftr-325	2900	8	does	do	AUX
ftr-325	2900	9	not	not	PART
ftr-325	2900	10	work	work	VERB
ftr-325	2900	11	because	because	SCONJ
ftr-325	2900	12	it	it	PRON
ftr-325	2900	13	lacks	lack	VERB
ftr-325	2900	14	economic	economic	ADJ
ftr-325	2900	15	substance	substance	NOUN
ftr-325	2900	16	,	,	PUNCT
ftr-325	2900	17	but	but	CCONJ
ftr-325	2900	18	no	no	DET
ftr-325	2900	19	penalties	penalty	NOUN
ftr-325	2900	20	.	.	PUNCT
ftr-325	2901	1	the	the	DET
ftr-325	2901	2	authorities	authority	NOUN
ftr-325	2901	3	discussed	discuss	VERB
ftr-325	2901	4	in	in	ADP
ftr-325	2901	5	the	the	DET
ftr-325	2901	6	holland	holland	PROPN
ftr-325	2901	7	&	&	CCONJ
ftr-325	2901	8	hart	hart	PROPN
ftr-325	2901	9	and	and	CCONJ
ftr-325	2901	10	olson	olson	PROPN
ftr-325	2901	11	lemons	lemon	NOUN
ftr-325	2901	12	opinions	opinion	NOUN
ftr-325	2901	13	provide	provide	VERB
ftr-325	2901	14	―substantial	―substantial	ADJ
ftr-325	2901	15	authority.‖	authority.‖	NOUN
ftr-325	2901	16	klamath	klamath	NOUN
ftr-325	2901	17	strategic	strategic	ADJ
ftr-325	2901	18	investment	investment	NOUN
ftr-325	2901	19	fund	fund	NOUN
ftr-325	2901	20	,	,	PUNCT
ftr-325	2901	21	llc	llc	PROPN
ftr-325	2901	22	v.	v.	PROPN
ftr-325	2901	23	united	united	PROPN
ftr-325	2901	24	states	states	PROPN
ftr-325	2901	25	,	,	PUNCT
ftr-325	2901	26	472	472	NUM
ftr-325	2901	27	f.	f.	PROPN
ftr-325	2901	28	supp	supp	PROPN
ftr-325	2901	29	.	.	PUNCT
ftr-325	2902	1	2d	2d	NOUN
ftr-325	2902	2	885	885	NUM
ftr-325	2902	3	(	(	PUNCT
ftr-325	2902	4	e.d	e.d	PROPN
ftr-325	2902	5	.	.	PROPN
ftr-325	2902	6	tex	tex	PROPN
ftr-325	2902	7	.	.	PROPN
ftr-325	2902	8	1/31/07	1/31/07	NUM
ftr-325	2902	9	)	)	PUNCT
ftr-325	2902	10	.	.	PUNCT
ftr-325	2903	1	the	the	DET
ftr-325	2903	2	transactions	transaction	NOUN
ftr-325	2903	3	lacked	lack	VERB
ftr-325	2903	4	economic	economic	ADJ
ftr-325	2903	5	substance	substance	NOUN
ftr-325	2903	6	because	because	SCONJ
ftr-325	2903	7	the	the	DET
ftr-325	2903	8	loans	loan	NOUN
ftr-325	2903	9	would	would	AUX
ftr-325	2903	10	not	not	PART
ftr-325	2903	11	be	be	AUX
ftr-325	2903	12	used	use	VERB
ftr-325	2903	13	to	to	PART
ftr-325	2903	14	provide	provide	VERB
ftr-325	2903	15	leverage	leverage	NOUN
ftr-325	2903	16	for	for	ADP
ftr-325	2903	17	foreign	foreign	ADJ
ftr-325	2903	18	currency	currency	NOUN
ftr-325	2903	19	transactions	transaction	NOUN
ftr-325	2903	20	,	,	PUNCT
ftr-325	2903	21	but	but	CCONJ
ftr-325	2903	22	no	no	DET
ftr-325	2903	23	penalties	penalty	NOUN
ftr-325	2903	24	were	be	AUX
ftr-325	2903	25	applicable	applicable	ADJ
ftr-325	2903	26	because	because	SCONJ
ftr-325	2903	27	taxpayers	taxpayer	NOUN
ftr-325	2903	28	passed	pass	VERB
ftr-325	2903	29	on	on	ADP
ftr-325	2903	30	a	a	DET
ftr-325	2903	31	1999	1999	NUM
ftr-325	2903	32	investment	investment	NOUN
ftr-325	2903	33	,	,	PUNCT
ftr-325	2903	34	they	they	PRON
ftr-325	2903	35	thought	think	VERB
ftr-325	2903	36	they	they	PRON
ftr-325	2903	37	were	be	AUX
ftr-325	2903	38	investing	invest	VERB
ftr-325	2903	39	in	in	ADP
ftr-325	2903	40	foreign	foreign	ADJ
ftr-325	2903	41	currencies	currency	NOUN
ftr-325	2903	42	,	,	PUNCT
ftr-325	2903	43	and	and	CCONJ
ftr-325	2903	44	the	the	DET
ftr-325	2903	45	tax	tax	NOUN
ftr-325	2903	46	opinions	opinion	NOUN
ftr-325	2903	47	they	they	PRON
ftr-325	2903	48	received	receive	VERB
ftr-325	2903	49	that	that	PRON
ftr-325	2903	50	relied	rely	VERB
ftr-325	2903	51	on	on	ADP
ftr-325	2903	52	relevant	relevant	ADJ
ftr-325	2903	53	authorities	authority	NOUN
ftr-325	2903	54	set	set	VERB
ftr-325	2903	55	forth	forth	ADP
ftr-325	2903	56	in	in	ADP
ftr-325	2903	57	the	the	DET
ftr-325	2903	58	court‘s	court‘s	NOUN
ftr-325	2903	59	earlier	early	ADJ
ftr-325	2903	60	opinion	opinion	NOUN
ftr-325	2903	61	provided	provide	VERB
ftr-325	2903	62	―substantial	―substantial	ADV
ftr-325	2903	63	authority‖	authority‖	ADP
ftr-325	2903	64	for	for	ADP
ftr-325	2903	65	the	the	DET
ftr-325	2903	66	taxpayers	taxpayer	NOUN
ftr-325	2903	67	‘	‘	PART
ftr-325	2903	68	treatment	treatment	NOUN
ftr-325	2903	69	of	of	ADP
ftr-325	2903	70	their	their	PRON
ftr-325	2903	71	basis	basis	NOUN
ftr-325	2903	72	in	in	ADP
ftr-325	2903	73	their	their	PRON
ftr-325	2903	74	partnerships	partnership	NOUN
ftr-325	2903	75	.	.	PUNCT
ftr-325	2904	1	648	648	NUM
ftr-325	2904	2	florida	florida	PROPN
ftr-325	2904	3	tax	tax	NOUN
ftr-325	2904	4	review	review	NOUN
ftr-325	2904	5	[	[	X
ftr-325	2904	6	vol	vol	NOUN
ftr-325	2904	7	.	.	PROPN
ftr-325	2904	8	13:10	13:10	NUM
ftr-325	2904	9	b.	b.	NOUN
ftr-325	2904	10	on	on	ADP
ftr-325	2904	11	government	government	NOUN
ftr-325	2904	12	motions	motion	NOUN
ftr-325	2904	13	,	,	PUNCT
ftr-325	2904	14	judge	judge	NOUN
ftr-325	2904	15	ward	ward	NOUN
ftr-325	2904	16	refuses	refuse	VERB
ftr-325	2904	17	to	to	PART
ftr-325	2904	18	vacate	vacate	VERB
ftr-325	2904	19	partial	partial	ADJ
ftr-325	2904	20	summary	summary	NOUN
ftr-325	2904	21	judgment	judgment	NOUN
ftr-325	2904	22	decision	decision	NOUN
ftr-325	2904	23	on	on	ADP
ftr-325	2904	24	the	the	DET
ftr-325	2904	25	retroactivity	retroactivity	NOUN
ftr-325	2904	26	of	of	ADP
ftr-325	2904	27	the	the	DET
ftr-325	2904	28	regulations	regulation	NOUN
ftr-325	2904	29	under	under	ADP
ftr-325	2904	30	§	§	PROPN
ftr-325	2904	31	752	752	NUM
ftr-325	2904	32	,	,	PUNCT
ftr-325	2904	33	and	and	CCONJ
ftr-325	2904	34	he	he	PRON
ftr-325	2904	35	permits	permit	VERB
ftr-325	2904	36	the	the	DET
ftr-325	2904	37	deduction	deduction	NOUN
ftr-325	2904	38	of	of	ADP
ftr-325	2904	39	operational	operational	ADJ
ftr-325	2904	40	expenses	expense	NOUN
ftr-325	2904	41	—	—	PUNCT
ftr-325	2904	42	despite	despite	SCONJ
ftr-325	2904	43	his	his	PRON
ftr-325	2904	44	earlier	early	ADV
ftr-325	2904	45	finding	find	VERB
ftr-325	2904	46	that	that	SCONJ
ftr-325	2904	47	the	the	DET
ftr-325	2904	48	transactions	transaction	NOUN
ftr-325	2904	49	lacked	lack	VERB
ftr-325	2904	50	economic	economic	ADJ
ftr-325	2904	51	substance	substance	NOUN
ftr-325	2904	52	—	—	PUNCT
ftr-325	2904	53	because	because	SCONJ
ftr-325	2904	54	the	the	DET
ftr-325	2904	55	taxpayers	taxpayer	NOUN
ftr-325	2904	56	had	have	VERB
ftr-325	2904	57	profit	profit	NOUN
ftr-325	2904	58	motives	motive	NOUN
ftr-325	2904	59	.	.	PUNCT
ftr-325	2905	1	klamath	klamath	PROPN
ftr-325	2905	2	strategic	strategic	PROPN
ftr-325	2905	3	investment	investment	NOUN
ftr-325	2905	4	fund	fund	NOUN
ftr-325	2905	5	,	,	PUNCT
ftr-325	2905	6	llc	llc	PROPN
ftr-325	2905	7	v.	v.	PROPN
ftr-325	2905	8	united	united	PROPN
ftr-325	2905	9	states	states	PROPN
ftr-325	2905	10	,	,	PUNCT
ftr-325	2905	11	99	99	NUM
ftr-325	2905	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2905	13	2007	2007	NUM
ftr-325	2905	14	-	-	SYM
ftr-325	2905	15	2001	2001	NUM
ftr-325	2905	16	(	(	PUNCT
ftr-325	2905	17	e.d	e.d	PROPN
ftr-325	2905	18	.	.	PROPN
ftr-325	2905	19	tex	tex	PROPN
ftr-325	2905	20	.	.	PROPN
ftr-325	2905	21	4/3/07	4/3/07	NUM
ftr-325	2905	22	)	)	PUNCT
ftr-325	2905	23	.	.	PUNCT
ftr-325	2906	1	first	first	ADV
ftr-325	2906	2	,	,	PUNCT
ftr-325	2906	3	judge	judge	NOUN
ftr-325	2906	4	ward	ward	PROPN
ftr-325	2906	5	held	hold	VERB
ftr-325	2906	6	that	that	SCONJ
ftr-325	2906	7	even	even	ADV
ftr-325	2906	8	though	though	SCONJ
ftr-325	2906	9	the	the	DET
ftr-325	2906	10	loans	loan	NOUN
ftr-325	2906	11	lacked	lack	VERB
ftr-325	2906	12	economic	economic	ADJ
ftr-325	2906	13	substance	substance	NOUN
ftr-325	2906	14	,	,	PUNCT
ftr-325	2906	15	they	they	PRON
ftr-325	2906	16	still	still	ADV
ftr-325	2906	17	existed	exist	VERB
ftr-325	2906	18	,	,	PUNCT
ftr-325	2906	19	and	and	CCONJ
ftr-325	2906	20	thus	thus	ADV
ftr-325	2906	21	the	the	DET
ftr-325	2906	22	partial	partial	ADJ
ftr-325	2906	23	summary	summary	NOUN
ftr-325	2906	24	judgment	judgment	NOUN
ftr-325	2906	25	on	on	ADP
ftr-325	2906	26	the	the	DET
ftr-325	2906	27	non	non	NOUN
ftr-325	2906	28	-	-	NOUN
ftr-325	2906	29	retroactivity	retroactivity	NOUN
ftr-325	2906	30	of	of	ADP
ftr-325	2906	31	the	the	DET
ftr-325	2906	32	regulations	regulation	NOUN
ftr-325	2906	33	under	under	ADP
ftr-325	2906	34	§	§	PROPN
ftr-325	2906	35	752	752	NUM
ftr-325	2906	36	was	be	AUX
ftr-325	2906	37	not	not	PART
ftr-325	2906	38	premised	premise	VERB
ftr-325	2906	39	on	on	ADP
ftr-325	2906	40	invalid	invalid	ADJ
ftr-325	2906	41	factual	factual	ADJ
ftr-325	2906	42	assumptions	assumption	NOUN
ftr-325	2906	43	.	.	PUNCT
ftr-325	2907	1	second	second	ADJ
ftr-325	2907	2	,	,	PUNCT
ftr-325	2907	3	he	he	PRON
ftr-325	2907	4	held	hold	VERB
ftr-325	2907	5	that	that	SCONJ
ftr-325	2907	6	the	the	DET
ftr-325	2907	7	existence	existence	NOUN
ftr-325	2907	8	of	of	ADP
ftr-325	2907	9	profit	profit	NOUN
ftr-325	2907	10	motive	motive	NOUN
ftr-325	2907	11	for	for	ADP
ftr-325	2907	12	deduction	deduction	NOUN
ftr-325	2907	13	of	of	ADP
ftr-325	2907	14	operational	operational	ADJ
ftr-325	2907	15	expenses	expense	NOUN
ftr-325	2907	16	was	be	AUX
ftr-325	2907	17	based	base	VERB
ftr-325	2907	18	on	on	ADP
ftr-325	2907	19	the	the	DET
ftr-325	2907	20	purposes	purpose	NOUN
ftr-325	2907	21	of	of	ADP
ftr-325	2907	22	nix	nix	PROPN
ftr-325	2907	23	and	and	CCONJ
ftr-325	2907	24	patterson	patterson	PROPN
ftr-325	2907	25	—	—	PUNCT
ftr-325	2907	26	and	and	CCONJ
ftr-325	2907	27	not	not	PART
ftr-325	2907	28	on	on	ADP
ftr-325	2907	29	the	the	DET
ftr-325	2907	30	motives	motive	NOUN
ftr-325	2907	31	of	of	ADP
ftr-325	2907	32	presidio	presidio	NOUN
ftr-325	2907	33	,	,	PUNCT
ftr-325	2907	34	the	the	DET
ftr-325	2907	35	managing	manage	VERB
ftr-325	2907	36	partner	partner	NOUN
ftr-325	2907	37	of	of	ADP
ftr-325	2907	38	the	the	DET
ftr-325	2907	39	partnership	partnership	NOUN
ftr-325	2907	40	.	.	PUNCT
ftr-325	2908	1	c.	c.	PROPN
ftr-325	2908	2	affirmed	affirm	VERB
ftr-325	2908	3	in	in	ADP
ftr-325	2908	4	part	part	NOUN
ftr-325	2908	5	,	,	PUNCT
ftr-325	2908	6	vacated	vacate	VERB
ftr-325	2908	7	in	in	ADP
ftr-325	2908	8	part	part	NOUN
ftr-325	2908	9	,	,	PUNCT
ftr-325	2908	10	and	and	CCONJ
ftr-325	2908	11	remanded	remand	VERB
ftr-325	2908	12	,	,	PUNCT
ftr-325	2908	13	klamath	klamath	PROPN
ftr-325	2908	14	strategic	strategic	PROPN
ftr-325	2908	15	investment	investment	NOUN
ftr-325	2908	16	fund	fund	NOUN
ftr-325	2908	17	,	,	PUNCT
ftr-325	2908	18	llc	llc	PROPN
ftr-325	2908	19	v.	v.	PROPN
ftr-325	2908	20	united	united	PROPN
ftr-325	2908	21	states	states	PROPN
ftr-325	2908	22	,	,	PUNCT
ftr-325	2908	23	568	568	NUM
ftr-325	2908	24	f.3d	f.3d	NUM
ftr-325	2908	25	537	537	NUM
ftr-325	2908	26	(	(	PUNCT
ftr-325	2908	27	5th	5th	ADJ
ftr-325	2908	28	cir	cir	NOUN
ftr-325	2908	29	.	.	PUNCT
ftr-325	2909	1	5/21/09	5/21/09	NUM
ftr-325	2909	2	)	)	PUNCT
ftr-325	2909	3	.	.	PUNCT
ftr-325	2910	1	in	in	ADP
ftr-325	2910	2	ruling	rule	VERB
ftr-325	2910	3	unfavorably	unfavorably	ADV
ftr-325	2910	4	on	on	ADP
ftr-325	2910	5	the	the	DET
ftr-325	2910	6	taxpayers	taxpayer	NOUN
ftr-325	2910	7	‘	'	PUNCT
ftr-325	2910	8	crossappeal	crossappeal	ADJ
ftr-325	2910	9	of	of	ADP
ftr-325	2910	10	the	the	DET
ftr-325	2910	11	holding	holding	NOUN
ftr-325	2910	12	that	that	PRON
ftr-325	2910	13	the	the	DET
ftr-325	2910	14	transaction	transaction	NOUN
ftr-325	2910	15	lacked	lack	VERB
ftr-325	2910	16	economic	economic	ADJ
ftr-325	2910	17	substance	substance	NOUN
ftr-325	2910	18	,	,	PUNCT
ftr-325	2910	19	the	the	DET
ftr-325	2910	20	fifth	fifth	ADJ
ftr-325	2910	21	circuit	circuit	NOUN
ftr-325	2910	22	(	(	PUNCT
ftr-325	2910	23	judge	judge	NOUN
ftr-325	2910	24	garza	garza	PROPN
ftr-325	2910	25	)	)	PUNCT
ftr-325	2910	26	followed	follow	VERB
ftr-325	2910	27	the	the	DET
ftr-325	2910	28	majority	majority	NOUN
ftr-325	2910	29	rule	rule	NOUN
ftr-325	2910	30	,	,	PUNCT
ftr-325	2910	31	which	which	PRON
ftr-325	2910	32	―is	―i	VERB
ftr-325	2910	33	that	that	SCONJ
ftr-325	2910	34	a	a	DET
ftr-325	2910	35	lack	lack	NOUN
ftr-325	2910	36	of	of	ADP
ftr-325	2910	37	economic	economic	ADJ
ftr-325	2910	38	substance	substance	NOUN
ftr-325	2910	39	is	be	AUX
ftr-325	2910	40	sufficient	sufficient	ADJ
ftr-325	2910	41	to	to	PART
ftr-325	2910	42	invalidate	invalidate	VERB
ftr-325	2910	43	the	the	DET
ftr-325	2910	44	transaction	transaction	NOUN
ftr-325	2910	45	regardless	regardless	ADV
ftr-325	2910	46	of	of	ADP
ftr-325	2910	47	whether	whether	SCONJ
ftr-325	2910	48	the	the	DET
ftr-325	2910	49	taxpayer	taxpayer	NOUN
ftr-325	2910	50	has	have	AUX
ftr-325	2910	51	motives	motive	NOUN
ftr-325	2910	52	other	other	ADJ
ftr-325	2910	53	than	than	ADP
ftr-325	2910	54	tax	tax	NOUN
ftr-325	2910	55	avoidance.‖	avoidance.‖	NOUN
ftr-325	2910	56	he	he	PRON
ftr-325	2910	57	stated	state	VERB
ftr-325	2910	58	,	,	PUNCT
ftr-325	2910	59	―[t]hus	―[t]hus	X
ftr-325	2910	60	,	,	PUNCT
ftr-325	2910	61	if	if	SCONJ
ftr-325	2910	62	a	a	DET
ftr-325	2910	63	transaction	transaction	NOUN
ftr-325	2910	64	lacks	lack	VERB
ftr-325	2910	65	economic	economic	ADJ
ftr-325	2910	66	substance	substance	NOUN
ftr-325	2910	67	compelled	compel	VERB
ftr-325	2910	68	by	by	ADP
ftr-325	2910	69	business	business	NOUN
ftr-325	2910	70	or	or	CCONJ
ftr-325	2910	71	regulatory	regulatory	ADJ
ftr-325	2910	72	realities	reality	NOUN
ftr-325	2910	73	,	,	PUNCT
ftr-325	2910	74	the	the	DET
ftr-325	2910	75	transaction	transaction	NOUN
ftr-325	2910	76	must	must	AUX
ftr-325	2910	77	be	be	AUX
ftr-325	2910	78	disregarded	disregard	VERB
ftr-325	2910	79	even	even	ADV
ftr-325	2910	80	if	if	SCONJ
ftr-325	2910	81	the	the	DET
ftr-325	2910	82	taxpayers	taxpayer	NOUN
ftr-325	2910	83	profess	profess	VERB
ftr-325	2910	84	a	a	DET
ftr-325	2910	85	genuine	genuine	ADJ
ftr-325	2910	86	business	business	NOUN
ftr-325	2910	87	purpose	purpose	NOUN
ftr-325	2910	88	without	without	ADP
ftr-325	2910	89	tax	tax	NOUN
ftr-325	2910	90	-	-	PUNCT
ftr-325	2910	91	avoidance	avoidance	NOUN
ftr-325	2910	92	motivations.‖	motivations.‖	NOUN
ftr-325	2910	93			NOUN
ftr-325	2910	94	in	in	ADP
ftr-325	2910	95	ruling	rule	VERB
ftr-325	2910	96	unfavorably	unfavorably	ADV
ftr-325	2910	97	on	on	ADP
ftr-325	2910	98	the	the	DET
ftr-325	2910	99	government‘s	government‘s	NOUN
ftr-325	2910	100	appeal	appeal	NOUN
ftr-325	2910	101	of	of	ADP
ftr-325	2910	102	the	the	DET
ftr-325	2910	103	non	non	NOUN
ftr-325	2910	104	-	-	NOUN
ftr-325	2910	105	imposition	imposition	NOUN
ftr-325	2910	106	of	of	ADP
ftr-325	2910	107	penalties	penalty	NOUN
ftr-325	2910	108	,	,	PUNCT
ftr-325	2910	109	judge	judge	PROPN
ftr-325	2910	110	garza	garza	PROPN
ftr-325	2910	111	stated	state	VERB
ftr-325	2910	112	:	:	PUNCT
ftr-325	2910	113	the	the	DET
ftr-325	2910	114	district	district	NOUN
ftr-325	2910	115	court	court	NOUN
ftr-325	2910	116	found	find	VERB
ftr-325	2910	117	that	that	SCONJ
ftr-325	2910	118	patterson	patterson	PROPN
ftr-325	2910	119	and	and	CCONJ
ftr-325	2910	120	nix	nix	PROPN
ftr-325	2910	121	sought	seek	VERB
ftr-325	2910	122	legal	legal	ADJ
ftr-325	2910	123	advice	advice	NOUN
ftr-325	2910	124	from	from	ADP
ftr-325	2910	125	qualified	qualified	ADJ
ftr-325	2910	126	accountants	accountant	NOUN
ftr-325	2910	127	and	and	CCONJ
ftr-325	2910	128	tax	tax	NOUN
ftr-325	2910	129	attorneys	attorney	NOUN
ftr-325	2910	130	concerning	concern	VERB
ftr-325	2910	131	the	the	DET
ftr-325	2910	132	legal	legal	ADJ
ftr-325	2910	133	implications	implication	NOUN
ftr-325	2910	134	of	of	ADP
ftr-325	2910	135	their	their	PRON
ftr-325	2910	136	investments	investment	NOUN
ftr-325	2910	137	and	and	CCONJ
ftr-325	2910	138	the	the	DET
ftr-325	2910	139	resulting	result	VERB
ftr-325	2910	140	tax	tax	NOUN
ftr-325	2910	141	deductions	deduction	NOUN
ftr-325	2910	142	.	.	PUNCT
ftr-325	2911	1	they	they	PRON
ftr-325	2911	2	hired	hire	VERB
ftr-325	2911	3	attorneys	attorney	NOUN
ftr-325	2911	4	to	to	PART
ftr-325	2911	5	write	write	VERB
ftr-325	2911	6	a	a	DET
ftr-325	2911	7	detailed	detailed	ADJ
ftr-325	2911	8	tax	tax	NOUN
ftr-325	2911	9	opinion	opinion	NOUN
ftr-325	2911	10	,	,	PUNCT
ftr-325	2911	11	providing	provide	VERB
ftr-325	2911	12	the	the	DET
ftr-325	2911	13	attorneys	attorney	NOUN
ftr-325	2911	14	with	with	ADP
ftr-325	2911	15	access	access	NOUN
ftr-325	2911	16	to	to	ADP
ftr-325	2911	17	all	all	DET
ftr-325	2911	18	relevant	relevant	ADJ
ftr-325	2911	19	transactional	transactional	ADJ
ftr-325	2911	20	documents	document	NOUN
ftr-325	2911	21	.	.	PUNCT
ftr-325	2912	1	this	this	DET
ftr-325	2912	2	tax	tax	NOUN
ftr-325	2912	3	opinion	opinion	NOUN
ftr-325	2912	4	concluded	conclude	VERB
ftr-325	2912	5	that	that	SCONJ
ftr-325	2912	6	the	the	DET
ftr-325	2912	7	tax	tax	NOUN
ftr-325	2912	8	treatment	treatment	NOUN
ftr-325	2912	9	at	at	ADP
ftr-325	2912	10	issue	issue	NOUN
ftr-325	2912	11	complied	comply	VERB
ftr-325	2912	12	with	with	ADP
ftr-325	2912	13	reasonable	reasonable	ADJ
ftr-325	2912	14	interpretations	interpretation	NOUN
ftr-325	2912	15	of	of	ADP
ftr-325	2912	16	the	the	DET
ftr-325	2912	17	tax	tax	NOUN
ftr-325	2912	18	laws	law	NOUN
ftr-325	2912	19	.	.	PUNCT
ftr-325	2913	1	at	at	ADP
ftr-325	2913	2	trial	trial	NOUN
ftr-325	2913	3	,	,	PUNCT
ftr-325	2913	4	the	the	DET
ftr-325	2913	5	partnerships	partnership	NOUN
ftr-325	2913	6	‘	'	PUNCT
ftr-325	2913	7	tax	tax	NOUN
ftr-325	2913	8	expert	expert	NOUN
ftr-325	2913	9	[	[	X
ftr-325	2913	10	stuart	stuart	PROPN
ftr-325	2913	11	smith	smith	PROPN
ftr-325	2913	12	]	]	PUNCT
ftr-325	2913	13	concluded	conclude	VERB
ftr-325	2913	14	that	that	SCONJ
ftr-325	2913	15	the	the	DET
ftr-325	2913	16	opinion	opinion	NOUN
ftr-325	2913	17	complied	comply	VERB
ftr-325	2913	18	with	with	ADP
ftr-325	2913	19	standards	standard	NOUN
ftr-325	2913	20	established	establish	VERB
ftr-325	2913	21	by	by	ADP
ftr-325	2913	22	treasury	treasury	PROPN
ftr-325	2913	23	circular	circular	ADJ
ftr-325	2913	24	230	230	NUM
ftr-325	2913	25	,	,	PUNCT
ftr-325	2913	26	which	which	PRON
ftr-325	2913	27	addresses	address	VERB
ftr-325	2913	28	conduct	conduct	NOUN
ftr-325	2913	29	of	of	ADP
ftr-325	2913	30	practitioners	practitioner	NOUN
ftr-325	2913	31	who	who	PRON
ftr-325	2913	32	provide	provide	VERB
ftr-325	2913	33	tax	tax	NOUN
ftr-325	2913	34	opinions	opinion	NOUN
ftr-325	2913	35	.	.	PUNCT
ftr-325	2914	1	overall	overall	ADV
ftr-325	2914	2	,	,	PUNCT
ftr-325	2914	3	the	the	DET
ftr-325	2914	4	district	district	NOUN
ftr-325	2914	5	court	court	NOUN
ftr-325	2914	6	found	find	VERB
ftr-325	2914	7	that	that	SCONJ
ftr-325	2914	8	the	the	DET
ftr-325	2914	9	partnerships	partnership	NOUN
ftr-325	2914	10	proved	prove	VERB
ftr-325	2914	11	by	by	ADP
ftr-325	2914	12	a	a	DET
ftr-325	2914	13	preponderance	preponderance	NOUN
ftr-325	2914	14	of	of	ADP
ftr-325	2914	15	the	the	DET
ftr-325	2914	16	evidence	evidence	NOUN
ftr-325	2914	17	that	that	PRON
ftr-325	2914	18	they	they	PRON
ftr-325	2914	19	relied	rely	VERB
ftr-325	2914	20	in	in	ADP
ftr-325	2914	21	good	good	ADJ
ftr-325	2914	22	faith	faith	NOUN
ftr-325	2914	23	on	on	ADP
ftr-325	2914	24	the	the	DET
ftr-325	2914	25	advice	advice	NOUN
ftr-325	2914	26	of	of	ADP
ftr-325	2914	27	qualified	qualified	ADJ
ftr-325	2914	28	accountants	accountant	NOUN
ftr-325	2914	29	and	and	CCONJ
ftr-325	2914	30	tax	tax	NOUN
ftr-325	2914	31	lawyers	lawyer	NOUN
ftr-325	2914	32	.	.	PUNCT
ftr-325	2915	1	2013	2013	NUM
ftr-325	2915	2	]	]	PUNCT
ftr-325	2915	3	recent	recent	ADJ
ftr-325	2915	4	developments	development	NOUN
ftr-325	2915	5	in	in	ADP
ftr-325	2915	6	federal	federal	ADJ
ftr-325	2915	7	income	income	NOUN
ftr-325	2915	8	taxation	taxation	NOUN
ftr-325	2915	9	649	649	NUM
ftr-325	2915	10	d.	d.	NOUN
ftr-325	2915	11	a	a	DET
ftr-325	2915	12	small	small	ADJ
ftr-325	2915	13	lagniappe	lagniappe	PROPN
ftr-325	2915	14	to	to	ADP
ftr-325	2915	15	the	the	DET
ftr-325	2915	16	taxpayers	taxpayer	NOUN
ftr-325	2915	17	in	in	ADP
ftr-325	2915	18	a	a	DET
ftr-325	2915	19	tax	tax	NOUN
ftr-325	2915	20	shelter	shelter	NOUN
ftr-325	2915	21	.	.	PUNCT
ftr-325	2916	1	klamath	klamath	PROPN
ftr-325	2916	2	strategic	strategic	PROPN
ftr-325	2916	3	investment	investment	NOUN
ftr-325	2916	4	fund	fund	NOUN
ftr-325	2916	5	,	,	PUNCT
ftr-325	2916	6	llc	llc	PROPN
ftr-325	2916	7	v.	v.	PROPN
ftr-325	2916	8	united	united	PROPN
ftr-325	2916	9	states	states	PROPN
ftr-325	2916	10	,	,	PUNCT
ftr-325	2916	11	110	110	NUM
ftr-325	2916	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	2916	13	2012	2012	NUM
ftr-325	2916	14	-	-	SYM
ftr-325	2916	15	6021	6021	NUM
ftr-325	2916	16	(	(	PUNCT
ftr-325	2916	17	e.d	e.d	PROPN
ftr-325	2916	18	.	.	PROPN
ftr-325	2916	19	tex	tex	PROPN
ftr-325	2916	20	.	.	PROPN
ftr-325	2916	21	9/24/12	9/24/12	NUM
ftr-325	2916	22	)	)	PUNCT
ftr-325	2916	23	.	.	PUNCT
ftr-325	2917	1	on	on	ADP
ftr-325	2917	2	appeal	appeal	NOUN
ftr-325	2917	3	,	,	PUNCT
ftr-325	2917	4	the	the	DET
ftr-325	2917	5	fifth	fifth	ADJ
ftr-325	2917	6	circuit	circuit	NOUN
ftr-325	2917	7	court	court	NOUN
ftr-325	2917	8	of	of	ADP
ftr-325	2917	9	appeals	appeal	NOUN
ftr-325	2917	10	disallowed	disallow	VERB
ftr-325	2917	11	losses	loss	NOUN
ftr-325	2917	12	generated	generate	VERB
ftr-325	2917	13	by	by	ADP
ftr-325	2917	14	a	a	DET
ftr-325	2917	15	blips	blip	NOUN
ftr-325	2917	16	tax	tax	NOUN
ftr-325	2917	17	shelter	shelter	NOUN
ftr-325	2917	18	investment	investment	NOUN
ftr-325	2917	19	which	which	PRON
ftr-325	2917	20	was	be	AUX
ftr-325	2917	21	held	hold	VERB
ftr-325	2917	22	to	to	PART
ftr-325	2917	23	lack	lack	VERB
ftr-325	2917	24	economic	economic	ADJ
ftr-325	2917	25	substance	substance	NOUN
ftr-325	2917	26	.	.	PUNCT
ftr-325	2918	1	klamath	klamath	PROPN
ftr-325	2918	2	strategic	strategic	PROPN
ftr-325	2918	3	investment	investment	NOUN
ftr-325	2918	4	fund	fund	PROPN
ftr-325	2918	5	v.	v.	PROPN
ftr-325	2918	6	united	united	PROPN
ftr-325	2918	7	states	states	PROPN
ftr-325	2918	8	,	,	PUNCT
ftr-325	2918	9	568	568	NUM
ftr-325	2918	10	f.3d	f.3d	NUM
ftr-325	2918	11	537	537	NUM
ftr-325	2918	12	(	(	PUNCT
ftr-325	2918	13	5th	5th	ADJ
ftr-325	2918	14	cir	cir	NOUN
ftr-325	2918	15	.	.	PUNCT
ftr-325	2918	16	2009	2009	NUM
ftr-325	2918	17	)	)	PUNCT
ftr-325	2918	18	.	.	PUNCT
ftr-325	2919	1	the	the	DET
ftr-325	2919	2	court	court	PROPN
ftr-325	2919	3	of	of	ADP
ftr-325	2919	4	appeals	appeals	PROPN
ftr-325	2919	5	remanded	remand	VERB
ftr-325	2919	6	the	the	DET
ftr-325	2919	7	case	case	NOUN
ftr-325	2919	8	to	to	ADP
ftr-325	2919	9	the	the	DET
ftr-325	2919	10	district	district	NOUN
ftr-325	2919	11	court	court	NOUN
ftr-325	2919	12	to	to	PART
ftr-325	2919	13	determine	determine	VERB
ftr-325	2919	14	whether	whether	SCONJ
ftr-325	2919	15	partnership	partnership	NOUN
ftr-325	2919	16	operational	operational	ADJ
ftr-325	2919	17	expenses	expense	NOUN
ftr-325	2919	18	of	of	ADP
ftr-325	2919	19	$	$	SYM
ftr-325	2919	20	903,000	903,000	NUM
ftr-325	2919	21	and	and	CCONJ
ftr-325	2919	22	fees	fee	NOUN
ftr-325	2919	23	for	for	ADP
ftr-325	2919	24	investment	investment	NOUN
ftr-325	2919	25	advice	advice	NOUN
ftr-325	2919	26	to	to	ADP
ftr-325	2919	27	the	the	DET
ftr-325	2919	28	partner	partner	NOUN
ftr-325	2919	29	investors	investor	NOUN
ftr-325	2919	30	were	be	AUX
ftr-325	2919	31	deductible	deductible	ADJ
ftr-325	2919	32	under	under	ADP
ftr-325	2919	33	§	§	PROPN
ftr-325	2919	34	212	212	NUM
ftr-325	2919	35	.	.	PUNCT
ftr-325	2920	1	based	base	VERB
ftr-325	2920	2	on	on	ADP
ftr-325	2920	3	findings	finding	NOUN
ftr-325	2920	4	by	by	ADP
ftr-325	2920	5	the	the	DET
ftr-325	2920	6	trial	trial	NOUN
ftr-325	2920	7	court	court	NOUN
ftr-325	2920	8	,	,	PUNCT
ftr-325	2920	9	the	the	DET
ftr-325	2920	10	court	court	NOUN
ftr-325	2920	11	of	of	ADP
ftr-325	2920	12	appeals	appeals	PROPN
ftr-325	2920	13	indicated	indicate	VERB
ftr-325	2920	14	that	that	SCONJ
ftr-325	2920	15	although	although	SCONJ
ftr-325	2920	16	the	the	DET
ftr-325	2920	17	transaction	transaction	NOUN
ftr-325	2920	18	lacked	lack	VERB
ftr-325	2920	19	economic	economic	ADJ
ftr-325	2920	20	substance	substance	NOUN
ftr-325	2920	21	,	,	PUNCT
ftr-325	2920	22	the	the	DET
ftr-325	2920	23	profit	profit	NOUN
ftr-325	2920	24	motive	motive	NOUN
ftr-325	2920	25	of	of	ADP
ftr-325	2920	26	the	the	DET
ftr-325	2920	27	individual	individual	ADJ
ftr-325	2920	28	investors	investor	NOUN
ftr-325	2920	29	would	would	AUX
ftr-325	2920	30	permit	permit	VERB
ftr-325	2920	31	the	the	DET
ftr-325	2920	32	deduction	deduction	NOUN
ftr-325	2920	33	of	of	ADP
ftr-325	2920	34	their	their	PRON
ftr-325	2920	35	economic	economic	ADJ
ftr-325	2920	36	outlays	outlay	NOUN
ftr-325	2920	37	if	if	SCONJ
ftr-325	2920	38	the	the	DET
ftr-325	2920	39	investors	investor	NOUN
ftr-325	2920	40	effectively	effectively	ADV
ftr-325	2920	41	controlled	control	VERB
ftr-325	2920	42	the	the	DET
ftr-325	2920	43	partnership	partnership	NOUN
ftr-325	2920	44	activities	activity	NOUN
ftr-325	2920	45	so	so	SCONJ
ftr-325	2920	46	that	that	SCONJ
ftr-325	2920	47	their	their	PRON
ftr-325	2920	48	profit	profit	NOUN
ftr-325	2920	49	motive	motive	NOUN
ftr-325	2920	50	would	would	AUX
ftr-325	2920	51	be	be	AUX
ftr-325	2920	52	attributable	attributable	ADJ
ftr-325	2920	53	to	to	ADP
ftr-325	2920	54	the	the	DET
ftr-325	2920	55	partnership	partnership	NOUN
ftr-325	2920	56	.	.	PUNCT
ftr-325	2921	1	(	(	PUNCT
ftr-325	2921	2	the	the	DET
ftr-325	2921	3	managing	manage	VERB
ftr-325	2921	4	partners	partner	NOUN
ftr-325	2921	5	were	be	AUX
ftr-325	2921	6	held	hold	VERB
ftr-325	2921	7	to	to	PART
ftr-325	2921	8	have	have	AUX
ftr-325	2921	9	lacked	lack	VERB
ftr-325	2921	10	the	the	DET
ftr-325	2921	11	necessary	necessary	ADJ
ftr-325	2921	12	profit	profit	NOUN
ftr-325	2921	13	motive	motive	NOUN
ftr-325	2921	14	to	to	PART
ftr-325	2921	15	support	support	VERB
ftr-325	2921	16	the	the	DET
ftr-325	2921	17	deductions	deduction	NOUN
ftr-325	2921	18	.	.	PUNCT
ftr-325	2921	19	)	)	PUNCT
ftr-325	2922	1	the	the	DET
ftr-325	2922	2	district	district	NOUN
ftr-325	2922	3	court	court	NOUN
ftr-325	2922	4	(	(	PUNCT
ftr-325	2922	5	judge	judge	NOUN
ftr-325	2922	6	gilstrap	gilstrap	PROPN
ftr-325	2922	7	)	)	PUNCT
ftr-325	2922	8	found	find	VERB
ftr-325	2922	9	that	that	SCONJ
ftr-325	2922	10	the	the	DET
ftr-325	2922	11	partnerships	partnership	NOUN
ftr-325	2922	12	were	be	AUX
ftr-325	2922	13	formed	form	VERB
ftr-325	2922	14	to	to	PART
ftr-325	2922	15	effect	effect	VERB
ftr-325	2922	16	an	an	DET
ftr-325	2922	17	investment	investment	NOUN
ftr-325	2922	18	strategy	strategy	NOUN
ftr-325	2922	19	selected	select	VERB
ftr-325	2922	20	by	by	ADP
ftr-325	2922	21	the	the	DET
ftr-325	2922	22	investors	investor	NOUN
ftr-325	2922	23	,	,	PUNCT
ftr-325	2922	24	the	the	DET
ftr-325	2922	25	managing	manage	VERB
ftr-325	2922	26	partners	partner	NOUN
ftr-325	2922	27	were	be	AUX
ftr-325	2922	28	the	the	DET
ftr-325	2922	29	managing	manage	VERB
ftr-325	2922	30	partners	partner	NOUN
ftr-325	2922	31	―only	―only	ADV
ftr-325	2922	32	because	because	SCONJ
ftr-325	2922	33	[	[	X
ftr-325	2922	34	the	the	DET
ftr-325	2922	35	investors	investor	NOUN
ftr-325	2922	36	]	]	PUNCT
ftr-325	2922	37	made	make	VERB
ftr-325	2922	38	it	it	PRON
ftr-325	2922	39	so,‖	so,‖	VERB
ftr-325	2922	40	the	the	DET
ftr-325	2922	41	managing	manage	VERB
ftr-325	2922	42	partners	partner	NOUN
ftr-325	2922	43	were	be	AUX
ftr-325	2922	44	confined	confine	VERB
ftr-325	2922	45	to	to	ADP
ftr-325	2922	46	the	the	DET
ftr-325	2922	47	investment	investment	NOUN
ftr-325	2922	48	strategy	strategy	NOUN
ftr-325	2922	49	directed	direct	VERB
ftr-325	2922	50	by	by	ADP
ftr-325	2922	51	the	the	DET
ftr-325	2922	52	investors	investor	NOUN
ftr-325	2922	53	―who	―who	PRON
ftr-325	2922	54	could	could	AUX
ftr-325	2922	55	shut	shut	VERB
ftr-325	2922	56	down	down	ADP
ftr-325	2922	57	the	the	DET
ftr-325	2922	58	whole	whole	ADJ
ftr-325	2922	59	process	process	NOUN
ftr-325	2922	60	by	by	ADP
ftr-325	2922	61	withdrawing	withdraw	VERB
ftr-325	2922	62	from	from	ADP
ftr-325	2922	63	the	the	DET
ftr-325	2922	64	partnerships	partnership	NOUN
ftr-325	2922	65	they	they	PRON
ftr-325	2922	66	had	have	AUX
ftr-325	2922	67	created.‖	created.‖	VERB
ftr-325	2922	68	the	the	DET
ftr-325	2922	69	court	court	NOUN
ftr-325	2922	70	thus	thus	ADV
ftr-325	2922	71	held	hold	VERB
ftr-325	2922	72	that	that	SCONJ
ftr-325	2922	73	the	the	DET
ftr-325	2922	74	investors	investor	NOUN
ftr-325	2922	75	were	be	AUX
ftr-325	2922	76	the	the	DET
ftr-325	2922	77	parties	party	NOUN
ftr-325	2922	78	having	have	VERB
ftr-325	2922	79	effective	effective	ADJ
ftr-325	2922	80	control	control	NOUN
ftr-325	2922	81	over	over	ADP
ftr-325	2922	82	the	the	DET
ftr-325	2922	83	partnerships	partnership	NOUN
ftr-325	2922	84	.	.	PUNCT
ftr-325	2923	1	the	the	DET
ftr-325	2923	2	court	court	NOUN
ftr-325	2923	3	also	also	ADV
ftr-325	2923	4	held	hold	VERB
ftr-325	2923	5	that	that	SCONJ
ftr-325	2923	6	$	$	SYM
ftr-325	2923	7	250,000	250,000	NUM
ftr-325	2923	8	of	of	ADP
ftr-325	2923	9	investment	investment	NOUN
ftr-325	2923	10	fees	fee	NOUN
ftr-325	2923	11	paid	pay	VERB
ftr-325	2923	12	to	to	ADP
ftr-325	2923	13	investment	investment	NOUN
ftr-325	2923	14	advisors	advisor	NOUN
ftr-325	2923	15	who	who	PRON
ftr-325	2923	16	provided	provide	VERB
ftr-325	2923	17	guidance	guidance	NOUN
ftr-325	2923	18	with	with	ADP
ftr-325	2923	19	respect	respect	NOUN
ftr-325	2923	20	to	to	ADP
ftr-325	2923	21	the	the	DET
ftr-325	2923	22	partnerships	partnership	NOUN
ftr-325	2923	23	‘	'	PUNCT
ftr-325	2923	24	foreign	foreign	ADJ
ftr-325	2923	25	currency	currency	NOUN
ftr-325	2923	26	investments	investment	NOUN
ftr-325	2923	27	were	be	AUX
ftr-325	2923	28	deductible	deductible	ADJ
ftr-325	2923	29	.	.	PUNCT
ftr-325	2924	1	the	the	DET
ftr-325	2924	2	court	court	NOUN
ftr-325	2924	3	concluded	conclude	VERB
ftr-325	2924	4	from	from	ADP
ftr-325	2924	5	its	its	PRON
ftr-325	2924	6	reading	reading	NOUN
ftr-325	2924	7	of	of	ADP
ftr-325	2924	8	the	the	DET
ftr-325	2924	9	court	court	NOUN
ftr-325	2924	10	of	of	ADP
ftr-325	2924	11	appeals	appeal	NOUN
ftr-325	2924	12	remand	remand	NOUN
ftr-325	2924	13	that	that	SCONJ
ftr-325	2924	14	it	it	PRON
ftr-325	2924	15	had	have	VERB
ftr-325	2924	16	jurisdiction	jurisdiction	NOUN
ftr-325	2924	17	to	to	PART
ftr-325	2924	18	order	order	VERB
ftr-325	2924	19	the	the	DET
ftr-325	2924	20	refund	refund	NOUN
ftr-325	2924	21	in	in	ADP
ftr-325	2924	22	the	the	DET
ftr-325	2924	23	partnership	partnership	NOUN
ftr-325	2924	24	proceeding	proceed	VERB
ftr-325	2924	25	notwithstanding	notwithstanding	ADP
ftr-325	2924	26	the	the	DET
ftr-325	2924	27	fact	fact	NOUN
ftr-325	2924	28	that	that	SCONJ
ftr-325	2924	29	the	the	DET
ftr-325	2924	30	expenses	expense	NOUN
ftr-325	2924	31	were	be	AUX
ftr-325	2924	32	not	not	PART
ftr-325	2924	33	paid	pay	VERB
ftr-325	2924	34	or	or	CCONJ
ftr-325	2924	35	incurred	incur	VERB
ftr-325	2924	36	by	by	ADP
ftr-325	2924	37	the	the	DET
ftr-325	2924	38	partnerships	partnership	NOUN
ftr-325	2924	39	.	.	PUNCT
ftr-325	2925	1	b.	b.	PROPN
ftr-325	2925	2	identified	identify	VERB
ftr-325	2925	3	―tax	―tax	PROPN
ftr-325	2925	4	avoidance	avoidance	NOUN
ftr-325	2925	5	transactions‖	transactions‖	X
ftr-325	2925	6	there	there	PRON
ftr-325	2925	7	were	be	VERB
ftr-325	2925	8	no	no	DET
ftr-325	2925	9	significant	significant	ADJ
ftr-325	2925	10	developments	development	NOUN
ftr-325	2925	11	regarding	regard	VERB
ftr-325	2925	12	this	this	DET
ftr-325	2925	13	topic	topic	NOUN
ftr-325	2925	14	during	during	ADP
ftr-325	2925	15	2012	2012	NUM
ftr-325	2925	16	.	.	PUNCT
ftr-325	2926	1	c.	c.	NOUN
ftr-325	2926	2	disclosure	disclosure	PROPN
ftr-325	2926	3	and	and	CCONJ
ftr-325	2926	4	settlement	settlement	NOUN
ftr-325	2926	5	1	1	NUM
ftr-325	2926	6	.	.	PUNCT
ftr-325	2926	7	not	not	PART
ftr-325	2926	8	all	all	DET
ftr-325	2926	9	losses	loss	NOUN
ftr-325	2926	10	are	be	AUX
ftr-325	2926	11	tax	tax	NOUN
ftr-325	2926	12	shelter	shelter	NOUN
ftr-325	2926	13	losses	loss	NOUN
ftr-325	2926	14	.	.	PUNCT
ftr-325	2927	1	rev	rev	PROPN
ftr-325	2927	2	.	.	PROPN
ftr-325	2927	3	proc	proc	PROPN
ftr-325	2927	4	.	.	PUNCT
ftr-325	2928	1	2013	2013	NUM
ftr-325	2928	2	-	-	SYM
ftr-325	2928	3	11	11	NUM
ftr-325	2928	4	,	,	PUNCT
ftr-325	2928	5	2013	2013	NUM
ftr-325	2928	6	-	-	SYM
ftr-325	2928	7	2	2	NUM
ftr-325	2928	8	i.r.b	i.r.b	NOUN
ftr-325	2928	9	.	.	PUNCT
ftr-325	2929	1	269	269	NUM
ftr-325	2929	2	(	(	PUNCT
ftr-325	2929	3	12/06/12	12/06/12	PROPN
ftr-325	2929	4	)	)	PUNCT
ftr-325	2929	5	.	.	PUNCT
ftr-325	2930	1	this	this	DET
ftr-325	2930	2	revenue	revenue	NOUN
ftr-325	2930	3	procedure	procedure	NOUN
ftr-325	2930	4	provides	provide	VERB
ftr-325	2930	5	that	that	SCONJ
ftr-325	2930	6	certain	certain	ADJ
ftr-325	2930	7	losses	loss	NOUN
ftr-325	2930	8	are	be	AUX
ftr-325	2930	9	not	not	PART
ftr-325	2930	10	taken	take	VERB
ftr-325	2930	11	into	into	ADP
ftr-325	2930	12	account	account	NOUN
ftr-325	2930	13	in	in	ADP
ftr-325	2930	14	determining	determine	VERB
ftr-325	2930	15	whether	whether	SCONJ
ftr-325	2930	16	a	a	DET
ftr-325	2930	17	transaction	transaction	NOUN
ftr-325	2930	18	is	be	AUX
ftr-325	2930	19	a	a	DET
ftr-325	2930	20	reportable	reportable	ADJ
ftr-325	2930	21	transaction	transaction	NOUN
ftr-325	2930	22	for	for	ADP
ftr-325	2930	23	purposes	purpose	NOUN
ftr-325	2930	24	of	of	ADP
ftr-325	2930	25	the	the	DET
ftr-325	2930	26	disclosure	disclosure	NOUN
ftr-325	2930	27	rules	rule	VERB
ftr-325	2930	28	under	under	ADP
ftr-325	2930	29	reg	reg	NOUN
ftr-325	2930	30	.	.	PUNCT
ftr-325	2931	1	§	§	PROPN
ftr-325	2931	2	1.6011	1.6011	NUM
ftr-325	2931	3	-	-	SYM
ftr-325	2931	4	4(b)(5	4(b)(5	NUM
ftr-325	2931	5	)	)	PUNCT
ftr-325	2931	6	.	.	PUNCT
ftr-325	2932	1	however	however	ADV
ftr-325	2932	2	,	,	PUNCT
ftr-325	2932	3	these	these	DET
ftr-325	2932	4	transactions	transaction	NOUN
ftr-325	2932	5	may	may	AUX
ftr-325	2932	6	be	be	AUX
ftr-325	2932	7	reportable	reportable	ADJ
ftr-325	2932	8	transactions	transaction	NOUN
ftr-325	2932	9	for	for	ADP
ftr-325	2932	10	purposes	purpose	NOUN
ftr-325	2932	11	of	of	ADP
ftr-325	2932	12	the	the	DET
ftr-325	2932	13	disclosure	disclosure	NOUN
ftr-325	2932	14	rules	rule	VERB
ftr-325	2932	15	under	under	ADP
ftr-325	2932	16	reg	reg	NOUN
ftr-325	2932	17	.	.	PUNCT
ftr-325	2933	1	§	§	PROPN
ftr-325	2933	2	1.6011	1.6011	NUM
ftr-325	2933	3	-	-	SYM
ftr-325	2933	4	4(b)(2	4(b)(2	NUM
ftr-325	2933	5	)	)	PUNCT
ftr-325	2933	6	,	,	PUNCT
ftr-325	2933	7	(	(	PUNCT
ftr-325	2933	8	b)(3	b)(3	NOUN
ftr-325	2933	9	)	)	PUNCT
ftr-325	2933	10	,	,	PUNCT
ftr-325	2933	11	(	(	PUNCT
ftr-325	2933	12	b)(4	b)(4	X
ftr-325	2933	13	)	)	PUNCT
ftr-325	2933	14	,	,	PUNCT
ftr-325	2933	15	(	(	PUNCT
ftr-325	2933	16	b)(6	b)(6	NUM
ftr-325	2933	17	)	)	PUNCT
ftr-325	2933	18	,	,	PUNCT
ftr-325	2933	19	or	or	CCONJ
ftr-325	2933	20	(	(	PUNCT
ftr-325	2933	21	b)(7	b)(7	PROPN
ftr-325	2933	22	)	)	PUNCT
ftr-325	2933	23	.	.	PUNCT
ftr-325	2934	1	among	among	ADP
ftr-325	2934	2	the	the	DET
ftr-325	2934	3	losses	loss	NOUN
ftr-325	2934	4	not	not	PART
ftr-325	2934	5	subject	subject	ADJ
ftr-325	2934	6	to	to	ADP
ftr-325	2934	7	§	§	PROPN
ftr-325	2934	8	6011	6011	NUM
ftr-325	2934	9	are	be	AUX
ftr-325	2934	10	losses	loss	NOUN
ftr-325	2934	11	(	(	PUNCT
ftr-325	2934	12	1	1	NUM
ftr-325	2934	13	)	)	PUNCT
ftr-325	2934	14	with	with	ADP
ftr-325	2934	15	respect	respect	NOUN
ftr-325	2934	16	to	to	ADP
ftr-325	2934	17	the	the	DET
ftr-325	2934	18	sale	sale	NOUN
ftr-325	2934	19	or	or	CCONJ
ftr-325	2934	20	exchange	exchange	NOUN
ftr-325	2934	21	of	of	ADP
ftr-325	2934	22	property	property	NOUN
ftr-325	2934	23	where	where	SCONJ
ftr-325	2934	24	the	the	DET
ftr-325	2934	25	basis	basis	NOUN
ftr-325	2934	26	was	be	AUX
ftr-325	2934	27	650	650	NUM
ftr-325	2934	28	florida	florida	PROPN
ftr-325	2934	29	tax	tax	NOUN
ftr-325	2934	30	review	review	NOUN
ftr-325	2935	1	[	[	X
ftr-325	2935	2	vol	vol	NOUN
ftr-325	2935	3	.	.	PUNCT
ftr-325	2935	4	13:10	13:10	NUM
ftr-325	2935	5	determined	determine	VERB
ftr-325	2935	6	with	with	ADP
ftr-325	2935	7	respect	respect	NOUN
ftr-325	2935	8	to	to	ADP
ftr-325	2935	9	cash	cash	NOUN
ftr-325	2935	10	paid	pay	VERB
ftr-325	2935	11	by	by	ADP
ftr-325	2935	12	the	the	DET
ftr-325	2935	13	taxpayer	taxpayer	NOUN
ftr-325	2935	14	,	,	PUNCT
ftr-325	2935	15	or	or	CCONJ
ftr-325	2935	16	under	under	ADP
ftr-325	2935	17	§	§	NOUN
ftr-325	2935	18	§	§	PROPN
ftr-325	2935	19	358	358	NUM
ftr-325	2935	20	,	,	PUNCT
ftr-325	2935	21	1014	1014	NUM
ftr-325	2935	22	,	,	PUNCT
ftr-325	2935	23	1015	1015	NUM
ftr-325	2935	24	,	,	PUNCT
ftr-325	2935	25	or	or	CCONJ
ftr-325	2935	26	1031(d	1031(d	NUM
ftr-325	2935	27	)	)	PUNCT
ftr-325	2935	28	;	;	PUNCT
ftr-325	2935	29	(	(	PUNCT
ftr-325	2935	30	2	2	X
ftr-325	2935	31	)	)	PUNCT
ftr-325	2935	32	from	from	ADP
ftr-325	2935	33	fire	fire	NOUN
ftr-325	2935	34	,	,	PUNCT
ftr-325	2935	35	storm	storm	NOUN
ftr-325	2935	36	,	,	PUNCT
ftr-325	2935	37	shipwreck	shipwreck	NOUN
ftr-325	2935	38	,	,	PUNCT
ftr-325	2935	39	or	or	CCONJ
ftr-325	2935	40	other	other	ADJ
ftr-325	2935	41	casualty	casualty	NOUN
ftr-325	2935	42	,	,	PUNCT
ftr-325	2935	43	or	or	CCONJ
ftr-325	2935	44	from	from	ADP
ftr-325	2935	45	theft	theft	NOUN
ftr-325	2935	46	,	,	PUNCT
ftr-325	2935	47	as	as	SCONJ
ftr-325	2935	48	those	those	DET
ftr-325	2935	49	terms	term	NOUN
ftr-325	2935	50	are	be	AUX
ftr-325	2935	51	defined	define	VERB
ftr-325	2935	52	for	for	ADP
ftr-325	2935	53	purposes	purpose	NOUN
ftr-325	2935	54	of	of	ADP
ftr-325	2935	55	§	§	PROPN
ftr-325	2935	56	165(c)(3	165(c)(3	NOUN
ftr-325	2935	57	)	)	PUNCT
ftr-325	2935	58	;	;	PUNCT
ftr-325	2935	59	(	(	PUNCT
ftr-325	2935	60	3	3	X
ftr-325	2935	61	)	)	PUNCT
ftr-325	2935	62	from	from	ADP
ftr-325	2935	63	compulsory	compulsory	ADJ
ftr-325	2935	64	or	or	CCONJ
ftr-325	2935	65	involuntary	involuntary	ADJ
ftr-325	2935	66	conversions	conversion	NOUN
ftr-325	2935	67	as	as	SCONJ
ftr-325	2935	68	described	describe	VERB
ftr-325	2935	69	in	in	ADP
ftr-325	2935	70	§	§	PROPN
ftr-325	2935	71	1231(a)(3)(a)(ii	1231(a)(3)(a)(ii	NUM
ftr-325	2935	72	)	)	PUNCT
ftr-325	2935	73	and	and	CCONJ
ftr-325	2935	74	(	(	PUNCT
ftr-325	2935	75	a)(4)(b	a)(4)(b	NUM
ftr-325	2935	76	)	)	PUNCT
ftr-325	2935	77	;	;	PUNCT
ftr-325	2935	78	(	(	PUNCT
ftr-325	2935	79	4	4	X
ftr-325	2935	80	)	)	PUNCT
ftr-325	2935	81	to	to	PART
ftr-325	2935	82	which	which	PRON
ftr-325	2935	83	§	§	PROPN
ftr-325	2935	84	475(a	475(a	PROPN
ftr-325	2935	85	)	)	PUNCT
ftr-325	2935	86	or	or	CCONJ
ftr-325	2935	87	§	§	PROPN
ftr-325	2935	88	1256(a	1256(a	NUM
ftr-325	2935	89	)	)	PUNCT
ftr-325	2935	90	applies	apply	VERB
ftr-325	2935	91	;	;	PUNCT
ftr-325	2935	92	(	(	PUNCT
ftr-325	2935	93	5	5	X
ftr-325	2935	94	)	)	PUNCT
ftr-325	2935	95	arising	arise	VERB
ftr-325	2935	96	from	from	ADP
ftr-325	2935	97	hedging	hedge	VERB
ftr-325	2935	98	transactions	transaction	NOUN
ftr-325	2935	99	described	describe	VERB
ftr-325	2935	100	in	in	ADP
ftr-325	2935	101	§	§	PROPN
ftr-325	2935	102	1221(b	1221(b	NUM
ftr-325	2935	103	)	)	PUNCT
ftr-325	2935	104	,	,	PUNCT
ftr-325	2935	105	if	if	SCONJ
ftr-325	2935	106	the	the	DET
ftr-325	2935	107	taxpayer	taxpayer	NOUN
ftr-325	2935	108	properly	properly	ADV
ftr-325	2935	109	identifies	identify	VERB
ftr-325	2935	110	the	the	DET
ftr-325	2935	111	transaction	transaction	NOUN
ftr-325	2935	112	as	as	ADP
ftr-325	2935	113	a	a	DET
ftr-325	2935	114	hedging	hedging	NOUN
ftr-325	2935	115	transaction	transaction	NOUN
ftr-325	2935	116	,	,	PUNCT
ftr-325	2935	117	or	or	CCONJ
ftr-325	2935	118	from	from	ADP
ftr-325	2935	119	a	a	DET
ftr-325	2935	120	mixed	mixed	ADJ
ftr-325	2935	121	straddle	straddle	NOUN
ftr-325	2935	122	account	account	NOUN
ftr-325	2935	123	under	under	ADP
ftr-325	2935	124	reg	reg	NOUN
ftr-325	2935	125	.	.	PUNCT
ftr-325	2936	1	§	§	PROPN
ftr-325	2936	2	1.1092(b)-4	1.1092(b)-4	NUM
ftr-325	2936	3	t	t	PROPN
ftr-325	2936	4	;	;	PUNCT
ftr-325	2936	5	(	(	PUNCT
ftr-325	2936	6	6	6	X
ftr-325	2936	7	)	)	PUNCT
ftr-325	2936	8	attributable	attributable	ADJ
ftr-325	2936	9	to	to	ADP
ftr-325	2936	10	the	the	DET
ftr-325	2936	11	abandonment	abandonment	NOUN
ftr-325	2936	12	of	of	ADP
ftr-325	2936	13	depreciable	depreciable	ADJ
ftr-325	2936	14	tangible	tangible	ADJ
ftr-325	2936	15	property	property	NOUN
ftr-325	2936	16	that	that	PRON
ftr-325	2936	17	was	be	AUX
ftr-325	2936	18	used	use	VERB
ftr-325	2936	19	by	by	ADP
ftr-325	2936	20	the	the	DET
ftr-325	2936	21	taxpayer	taxpayer	NOUN
ftr-325	2936	22	in	in	ADP
ftr-325	2936	23	a	a	DET
ftr-325	2936	24	trade	trade	NOUN
ftr-325	2936	25	or	or	CCONJ
ftr-325	2936	26	business	business	NOUN
ftr-325	2936	27	and	and	CCONJ
ftr-325	2936	28	that	that	PRON
ftr-325	2936	29	has	have	VERB
ftr-325	2936	30	a	a	DET
ftr-325	2936	31	basis	basis	NOUN
ftr-325	2936	32	determined	determine	VERB
ftr-325	2936	33	in	in	ADP
ftr-325	2936	34	clause	clause	NOUN
ftr-325	2936	35	(	(	PUNCT
ftr-325	2936	36	1	1	NUM
ftr-325	2936	37	)	)	PUNCT
ftr-325	2936	38	,	,	PUNCT
ftr-325	2936	39	supra	supra	NOUN
ftr-325	2936	40	;	;	PUNCT
ftr-325	2936	41	(	(	PUNCT
ftr-325	2936	42	7	7	X
ftr-325	2936	43	)	)	PUNCT
ftr-325	2936	44	arising	arise	VERB
ftr-325	2936	45	from	from	ADP
ftr-325	2936	46	the	the	DET
ftr-325	2936	47	bulk	bulk	ADJ
ftr-325	2936	48	sale	sale	NOUN
ftr-325	2936	49	of	of	ADP
ftr-325	2936	50	inventory	inventory	NOUN
ftr-325	2936	51	if	if	SCONJ
ftr-325	2936	52	the	the	DET
ftr-325	2936	53	basis	basis	NOUN
ftr-325	2936	54	of	of	ADP
ftr-325	2936	55	the	the	DET
ftr-325	2936	56	inventory	inventory	NOUN
ftr-325	2936	57	is	be	AUX
ftr-325	2936	58	determined	determine	VERB
ftr-325	2936	59	under	under	ADP
ftr-325	2936	60	§	§	PROPN
ftr-325	2936	61	263a	263a	PROPN
ftr-325	2936	62	;	;	PUNCT
ftr-325	2936	63	and	and	CCONJ
ftr-325	2936	64	(	(	PUNCT
ftr-325	2936	65	8)	8)	NUM
ftr-325	2936	66	that	that	PRON
ftr-325	2936	67	are	be	AUX
ftr-325	2936	68	equal	equal	ADJ
ftr-325	2936	69	to	to	ADP
ftr-325	2936	70	,	,	PUNCT
ftr-325	2936	71	and	and	CCONJ
ftr-325	2936	72	determined	determine	VERB
ftr-325	2936	73	solely	solely	ADV
ftr-325	2936	74	by	by	ADP
ftr-325	2936	75	reference	reference	NOUN
ftr-325	2936	76	to	to	ADP
ftr-325	2936	77	,	,	PUNCT
ftr-325	2936	78	a	a	DET
ftr-325	2936	79	payment	payment	NOUN
ftr-325	2936	80	of	of	ADP
ftr-325	2936	81	cash	cash	NOUN
ftr-325	2936	82	by	by	ADP
ftr-325	2936	83	the	the	DET
ftr-325	2936	84	taxpayer	taxpayer	NOUN
ftr-325	2936	85	.	.	PUNCT
ftr-325	2937	1	d.	d.	PROPN
ftr-325	2937	2	tax	tax	NOUN
ftr-325	2937	3	shelter	shelter	NOUN
ftr-325	2937	4	penalties	penalty	NOUN
ftr-325	2937	5	,	,	PUNCT
ftr-325	2937	6	etc	etc	X
ftr-325	2937	7	.	.	X
ftr-325	2938	1	there	there	PRON
ftr-325	2938	2	were	be	VERB
ftr-325	2938	3	no	no	DET
ftr-325	2938	4	significant	significant	ADJ
ftr-325	2938	5	developments	development	NOUN
ftr-325	2938	6	regarding	regard	VERB
ftr-325	2938	7	this	this	DET
ftr-325	2938	8	topic	topic	NOUN
ftr-325	2938	9	during	during	ADP
ftr-325	2938	10	2012	2012	NUM
ftr-325	2938	11	.	.	PUNCT
ftr-325	2939	1	ix	ix	VERB
ftr-325	2939	2	.	.	PUNCT
ftr-325	2940	1	exempt	exempt	ADJ
ftr-325	2940	2	organizations	organization	NOUN
ftr-325	2940	3	and	and	CCONJ
ftr-325	2940	4	charitable	charitable	ADJ
ftr-325	2940	5	giving	give	VERB
ftr-325	2940	6	a.	a.	NOUN
ftr-325	2940	7	exempt	exempt	ADJ
ftr-325	2940	8	organizations	organization	NOUN
ftr-325	2940	9	1	1	NUM
ftr-325	2940	10	.	.	PUNCT
ftr-325	2941	1	the	the	DET
ftr-325	2941	2	exclusivity	exclusivity	NOUN
ftr-325	2941	3	of	of	ADP
ftr-325	2941	4	a	a	DET
ftr-325	2941	5	gated	gate	VERB
ftr-325	2941	6	parking	parking	NOUN
ftr-325	2941	7	lot	lot	NOUN
ftr-325	2941	8	for	for	ADP
ftr-325	2941	9	the	the	DET
ftr-325	2941	10	neighborhood	neighborhood	NOUN
ftr-325	2941	11	beach	beach	NOUN
ftr-325	2941	12	club	club	NOUN
ftr-325	2941	13	has	have	VERB
ftr-325	2941	14	a	a	DET
ftr-325	2941	15	tax	tax	NOUN
ftr-325	2941	16	price	price	NOUN
ftr-325	2941	17	.	.	PUNCT
ftr-325	2942	1	ocean	ocean	NOUN
ftr-325	2942	2	pines	pines	PROPN
ftr-325	2942	3	association	association	PROPN
ftr-325	2942	4	,	,	PUNCT
ftr-325	2942	5	inc	inc	PROPN
ftr-325	2942	6	.	.	PROPN
ftr-325	2943	1	v.	v.	PROPN
ftr-325	2943	2	commissioner	commissioner	PROPN
ftr-325	2943	3	,	,	PUNCT
ftr-325	2943	4	135	135	NUM
ftr-325	2943	5	t.c	t.c	PROPN
ftr-325	2943	6	.	.	PROPN
ftr-325	2943	7	276	276	NUM
ftr-325	2943	8	(	(	PUNCT
ftr-325	2943	9	8/30/10	8/30/10	NUM
ftr-325	2943	10	)	)	PUNCT
ftr-325	2943	11	.	.	PUNCT
ftr-325	2944	1	the	the	DET
ftr-325	2944	2	taxpayer	taxpayer	NOUN
ftr-325	2944	3	was	be	AUX
ftr-325	2944	4	a	a	DET
ftr-325	2944	5	homeowners	homeowner	NOUN
ftr-325	2944	6	association	association	NOUN
ftr-325	2944	7	that	that	PRON
ftr-325	2944	8	was	be	AUX
ftr-325	2944	9	tax	tax	NOUN
ftr-325	2944	10	-	-	PUNCT
ftr-325	2944	11	exempt	exempt	ADJ
ftr-325	2944	12	under	under	ADP
ftr-325	2944	13	§	§	PROPN
ftr-325	2944	14	501(c)(4	501(c)(4	NUM
ftr-325	2944	15	)	)	PUNCT
ftr-325	2944	16	as	as	ADP
ftr-325	2944	17	a	a	DET
ftr-325	2944	18	not	not	PART
ftr-325	2944	19	-	-	PUNCT
ftr-325	2944	20	for	for	ADP
ftr-325	2944	21	-	-	PUNCT
ftr-325	2944	22	profit	profit	NOUN
ftr-325	2944	23	organized	organize	VERB
ftr-325	2944	24	to	to	PART
ftr-325	2944	25	promote	promote	VERB
ftr-325	2944	26	community	community	NOUN
ftr-325	2944	27	welfare	welfare	NOUN
ftr-325	2944	28	.	.	PUNCT
ftr-325	2945	1	in	in	ADP
ftr-325	2945	2	addition	addition	NOUN
ftr-325	2945	3	to	to	ADP
ftr-325	2945	4	enforcing	enforce	VERB
ftr-325	2945	5	zoning	zoning	NOUN
ftr-325	2945	6	and	and	CCONJ
ftr-325	2945	7	providing	provide	VERB
ftr-325	2945	8	roads	road	NOUN
ftr-325	2945	9	and	and	CCONJ
ftr-325	2945	10	recreational	recreational	ADJ
ftr-325	2945	11	facilities	facility	NOUN
ftr-325	2945	12	within	within	ADP
ftr-325	2945	13	ocean	ocean	NOUN
ftr-325	2945	14	pines	pine	NOUN
ftr-325	2945	15	,	,	PUNCT
ftr-325	2945	16	funded	fund	VERB
ftr-325	2945	17	by	by	ADP
ftr-325	2945	18	members	member	NOUN
ftr-325	2945	19	‘	'	PUNCT
ftr-325	2945	20	dues	due	NOUN
ftr-325	2945	21	(	(	PUNCT
ftr-325	2945	22	but	but	CCONJ
ftr-325	2945	23	which	which	PRON
ftr-325	2945	24	were	be	AUX
ftr-325	2945	25	open	open	ADJ
ftr-325	2945	26	to	to	ADP
ftr-325	2945	27	both	both	DET
ftr-325	2945	28	members	member	NOUN
ftr-325	2945	29	and	and	CCONJ
ftr-325	2945	30	nonmembers	nonmember	NOUN
ftr-325	2945	31	)	)	PUNCT
ftr-325	2945	32	,	,	PUNCT
ftr-325	2945	33	it	it	PRON
ftr-325	2945	34	operated	operate	VERB
ftr-325	2945	35	a	a	DET
ftr-325	2945	36	beach	beach	NOUN
ftr-325	2945	37	club	club	NOUN
ftr-325	2945	38	and	and	CCONJ
ftr-325	2945	39	parking	parking	NOUN
ftr-325	2945	40	lots	lot	NOUN
ftr-325	2945	41	eight	eight	NUM
ftr-325	2945	42	miles	mile	NOUN
ftr-325	2945	43	from	from	ADP
ftr-325	2945	44	the	the	DET
ftr-325	2945	45	area	area	NOUN
ftr-325	2945	46	(	(	PUNCT
ftr-325	2945	47	ocean	ocean	NOUN
ftr-325	2945	48	pines	pine	NOUN
ftr-325	2945	49	)	)	PUNCT
ftr-325	2945	50	in	in	ADP
ftr-325	2945	51	which	which	PRON
ftr-325	2945	52	its	its	PRON
ftr-325	2945	53	members	member	NOUN
ftr-325	2945	54	lived	live	VERB
ftr-325	2945	55	.	.	PUNCT
ftr-325	2946	1	the	the	DET
ftr-325	2946	2	primary	primary	ADJ
ftr-325	2946	3	beach	beach	NOUN
ftr-325	2946	4	club	club	NOUN
ftr-325	2946	5	facilities	facility	NOUN
ftr-325	2946	6	(	(	PUNCT
ftr-325	2946	7	e.g.	e.g.	ADV
ftr-325	2946	8	,	,	PUNCT
ftr-325	2946	9	pool	pool	NOUN
ftr-325	2946	10	,	,	PUNCT
ftr-325	2946	11	locker	locker	NOUN
ftr-325	2946	12	room	room	NOUN
ftr-325	2946	13	,	,	PUNCT
ftr-325	2946	14	etc	etc	X
ftr-325	2946	15	.	.	X
ftr-325	2946	16	)	)	PUNCT
ftr-325	2947	1	and	and	CCONJ
ftr-325	2947	2	parking	parking	NOUN
ftr-325	2947	3	lots	lot	NOUN
ftr-325	2947	4	were	be	AUX
ftr-325	2947	5	accessible	accessible	ADJ
ftr-325	2947	6	only	only	ADV
ftr-325	2947	7	to	to	ADP
ftr-325	2947	8	the	the	DET
ftr-325	2947	9	association‘s	association‘s	PROPN
ftr-325	2947	10	members	member	NOUN
ftr-325	2947	11	and	and	CCONJ
ftr-325	2947	12	their	their	PRON
ftr-325	2947	13	guests	guest	NOUN
ftr-325	2947	14	,	,	PUNCT
ftr-325	2947	15	but	but	CCONJ
ftr-325	2947	16	the	the	DET
ftr-325	2947	17	snack	snack	NOUN
ftr-325	2947	18	bar	bar	NOUN
ftr-325	2947	19	,	,	PUNCT
ftr-325	2947	20	restaurant	restaurant	NOUN
ftr-325	2947	21	,	,	PUNCT
ftr-325	2947	22	and	and	CCONJ
ftr-325	2947	23	beach	beach	PROPN
ftr-325	2947	24	itself	itself	PRON
ftr-325	2947	25	were	be	AUX
ftr-325	2947	26	open	open	ADJ
ftr-325	2947	27	to	to	ADP
ftr-325	2947	28	the	the	DET
ftr-325	2947	29	public	public	NOUN
ftr-325	2947	30	.	.	PUNCT
ftr-325	2948	1	the	the	DET
ftr-325	2948	2	taxpayer	taxpayer	NOUN
ftr-325	2948	3	charged	charge	VERB
ftr-325	2948	4	its	its	PRON
ftr-325	2948	5	members	member	NOUN
ftr-325	2948	6	a	a	DET
ftr-325	2948	7	separate	separate	ADJ
ftr-325	2948	8	fee	fee	NOUN
ftr-325	2948	9	for	for	ADP
ftr-325	2948	10	parking	parking	NOUN
ftr-325	2948	11	permits	permit	NOUN
ftr-325	2948	12	,	,	PUNCT
ftr-325	2948	13	and	and	CCONJ
ftr-325	2948	14	maintained	maintain	VERB
ftr-325	2948	15	a	a	DET
ftr-325	2948	16	parking	parking	NOUN
ftr-325	2948	17	permit	permit	NOUN
ftr-325	2948	18	system	system	NOUN
ftr-325	2948	19	and	and	CCONJ
ftr-325	2948	20	guards	guard	NOUN
ftr-325	2948	21	.	.	PUNCT
ftr-325	2949	1	it	it	PRON
ftr-325	2949	2	also	also	ADV
ftr-325	2949	3	leased	lease	VERB
ftr-325	2949	4	the	the	DET
ftr-325	2949	5	parking	parking	NOUN
ftr-325	2949	6	lots	lot	NOUN
ftr-325	2949	7	to	to	ADP
ftr-325	2949	8	third	third	ADJ
ftr-325	2949	9	-	-	PUNCT
ftr-325	2949	10	party	party	NOUN
ftr-325	2949	11	businesses	business	NOUN
ftr-325	2949	12	at	at	ADP
ftr-325	2949	13	night	night	NOUN
ftr-325	2949	14	and	and	CCONJ
ftr-325	2949	15	in	in	ADP
ftr-325	2949	16	the	the	DET
ftr-325	2949	17	off	off	ADJ
ftr-325	2949	18	season	season	NOUN
ftr-325	2949	19	.	.	PUNCT
ftr-325	2950	1	the	the	DET
ftr-325	2950	2	taxpayer	taxpayer	NOUN
ftr-325	2950	3	did	do	AUX
ftr-325	2950	4	not	not	PART
ftr-325	2950	5	report	report	VERB
ftr-325	2950	6	any	any	PRON
ftr-325	2950	7	of	of	ADP
ftr-325	2950	8	the	the	DET
ftr-325	2950	9	income	income	NOUN
ftr-325	2950	10	as	as	ADP
ftr-325	2950	11	subject	subject	ADJ
ftr-325	2950	12	to	to	ADP
ftr-325	2950	13	the	the	DET
ftr-325	2950	14	unrelated	unrelated	ADJ
ftr-325	2950	15	business	business	NOUN
ftr-325	2950	16	income	income	NOUN
ftr-325	2950	17	tax	tax	NOUN
ftr-325	2950	18	(	(	PUNCT
ftr-325	2950	19	ubit	ubit	PROPN
ftr-325	2950	20	)	)	PUNCT
ftr-325	2950	21	.	.	PUNCT
ftr-325	2951	1	the	the	DET
ftr-325	2951	2	irs	irs	PROPN
ftr-325	2951	3	issued	issue	VERB
ftr-325	2951	4	a	a	DET
ftr-325	2951	5	deficiency	deficiency	NOUN
ftr-325	2951	6	notice	notice	NOUN
ftr-325	2951	7	determining	determine	VERB
ftr-325	2951	8	that	that	SCONJ
ftr-325	2951	9	the	the	DET
ftr-325	2951	10	net	net	ADJ
ftr-325	2951	11	income	income	NOUN
ftr-325	2951	12	from	from	ADP
ftr-325	2951	13	the	the	DET
ftr-325	2951	14	parking	parking	NOUN
ftr-325	2951	15	lots	lot	NOUN
ftr-325	2951	16	and	and	CCONJ
ftr-325	2951	17	beach	beach	NOUN
ftr-325	2951	18	club	club	NOUN
ftr-325	2951	19	facilities	facility	NOUN
ftr-325	2951	20	was	be	AUX
ftr-325	2951	21	subject	subject	ADJ
ftr-325	2951	22	to	to	ADP
ftr-325	2951	23	ubit	ubit	NOUN
ftr-325	2951	24	,	,	PUNCT
ftr-325	2951	25	because	because	SCONJ
ftr-325	2951	26	their	their	PRON
ftr-325	2951	27	operation	operation	NOUN
ftr-325	2951	28	was	be	AUX
ftr-325	2951	29	not	not	PART
ftr-325	2951	30	substantially	substantially	ADV
ftr-325	2951	31	related	relate	VERB
ftr-325	2951	32	to	to	ADP
ftr-325	2951	33	the	the	DET
ftr-325	2951	34	promotion	promotion	NOUN
ftr-325	2951	35	of	of	ADP
ftr-325	2951	36	community	community	NOUN
ftr-325	2951	37	welfare	welfare	NOUN
ftr-325	2951	38	.	.	PUNCT
ftr-325	2952	1	the	the	DET
ftr-325	2952	2	tax	tax	NOUN
ftr-325	2952	3	court	court	NOUN
ftr-325	2952	4	(	(	PUNCT
ftr-325	2952	5	judge	judge	PROPN
ftr-325	2952	6	morrison	morrison	PROPN
ftr-325	2952	7	)	)	PUNCT
ftr-325	2952	8	upheld	uphold	VERB
ftr-325	2952	9	the	the	DET
ftr-325	2952	10	deficiency	deficiency	NOUN
ftr-325	2952	11	.	.	PUNCT
ftr-325	2953	1	the	the	DET
ftr-325	2953	2	court	court	NOUN
ftr-325	2953	3	concluded	conclude	VERB
ftr-325	2953	4	that	that	SCONJ
ftr-325	2953	5	the	the	DET
ftr-325	2953	6	operation	operation	NOUN
ftr-325	2953	7	of	of	ADP
ftr-325	2953	8	2013	2013	NUM
ftr-325	2953	9	]	]	PUNCT
ftr-325	2953	10	recent	recent	ADJ
ftr-325	2953	11	developments	development	NOUN
ftr-325	2953	12	in	in	ADP
ftr-325	2953	13	federal	federal	ADJ
ftr-325	2953	14	income	income	NOUN
ftr-325	2953	15	taxation	taxation	NOUN
ftr-325	2953	16	651	651	NUM
ftr-325	2953	17	the	the	DET
ftr-325	2953	18	beach	beach	NOUN
ftr-325	2953	19	club	club	NOUN
ftr-325	2953	20	and	and	CCONJ
ftr-325	2953	21	the	the	DET
ftr-325	2953	22	parking	parking	NOUN
ftr-325	2953	23	lots	lot	NOUN
ftr-325	2953	24	did	do	AUX
ftr-325	2953	25	not	not	PART
ftr-325	2953	26	promote	promote	VERB
ftr-325	2953	27	community	community	NOUN
ftr-325	2953	28	welfare	welfare	NOUN
ftr-325	2953	29	because	because	SCONJ
ftr-325	2953	30	they	they	PRON
ftr-325	2953	31	were	be	AUX
ftr-325	2953	32	not	not	PART
ftr-325	2953	33	accessible	accessible	ADJ
ftr-325	2953	34	to	to	ADP
ftr-325	2953	35	nonmembers	nonmember	NOUN
ftr-325	2953	36	,	,	PUNCT
ftr-325	2953	37	i.e.	i.e.	X
ftr-325	2953	38	,	,	PUNCT
ftr-325	2953	39	the	the	DET
ftr-325	2953	40	general	general	ADJ
ftr-325	2953	41	public	public	NOUN
ftr-325	2953	42	.	.	PUNCT
ftr-325	2954	1	therefore	therefore	ADV
ftr-325	2954	2	,	,	PUNCT
ftr-325	2954	3	unless	unless	SCONJ
ftr-325	2954	4	an	an	DET
ftr-325	2954	5	exception	exception	NOUN
ftr-325	2954	6	applied	apply	VERB
ftr-325	2954	7	,	,	PUNCT
ftr-325	2954	8	the	the	DET
ftr-325	2954	9	income	income	NOUN
ftr-325	2954	10	was	be	AUX
ftr-325	2954	11	subject	subject	ADJ
ftr-325	2954	12	to	to	ADP
ftr-325	2954	13	ubit	ubit	NOUN
ftr-325	2954	14	.	.	PUNCT
ftr-325	2955	1	finally	finally	ADV
ftr-325	2955	2	,	,	PUNCT
ftr-325	2955	3	the	the	DET
ftr-325	2955	4	court	court	NOUN
ftr-325	2955	5	held	hold	VERB
ftr-325	2955	6	that	that	SCONJ
ftr-325	2955	7	the	the	DET
ftr-325	2955	8	§	§	PROPN
ftr-325	2955	9	512(b)(3)(a)(i	512(b)(3)(a)(i	NUM
ftr-325	2955	10	)	)	PUNCT
ftr-325	2955	11	exception	exception	NOUN
ftr-325	2955	12	for	for	ADP
ftr-325	2955	13	rents	rent	NOUN
ftr-325	2955	14	from	from	ADP
ftr-325	2955	15	real	real	ADJ
ftr-325	2955	16	property	property	NOUN
ftr-325	2955	17	did	do	AUX
ftr-325	2955	18	not	not	PART
ftr-325	2955	19	apply	apply	VERB
ftr-325	2955	20	because	because	SCONJ
ftr-325	2955	21	reg	reg	NOUN
ftr-325	2955	22	.	.	PUNCT
ftr-325	2956	1	§	§	PROPN
ftr-325	2956	2	1.512(b)-1(c)(5	1.512(b)-1(c)(5	NUM
ftr-325	2956	3	)	)	PUNCT
ftr-325	2956	4	provides	provide	VERB
ftr-325	2956	5	that	that	DET
ftr-325	2956	6	income	income	NOUN
ftr-325	2956	7	from	from	ADP
ftr-325	2956	8	the	the	DET
ftr-325	2956	9	operation	operation	NOUN
ftr-325	2956	10	of	of	ADP
ftr-325	2956	11	a	a	DET
ftr-325	2956	12	parking	parking	NOUN
ftr-325	2956	13	lot	lot	NOUN
ftr-325	2956	14	is	be	AUX
ftr-325	2956	15	not	not	PART
ftr-325	2956	16	rent	rent	NOUN
ftr-325	2956	17	from	from	ADP
ftr-325	2956	18	real	real	ADJ
ftr-325	2956	19	property	property	NOUN
ftr-325	2956	20	.	.	PUNCT
ftr-325	2957	1	a.	a.	PROPN
ftr-325	2957	2	affirmed	affirmed	PROPN
ftr-325	2957	3	—	—	PUNCT
ftr-325	2957	4	parking	parking	NOUN
ftr-325	2957	5	lots	lot	NOUN
ftr-325	2957	6	and	and	CCONJ
ftr-325	2957	7	a	a	DET
ftr-325	2957	8	beach	beach	NOUN
ftr-325	2957	9	club	club	NOUN
ftr-325	2957	10	that	that	PRON
ftr-325	2957	11	benefit	benefit	VERB
ftr-325	2957	12	only	only	ADV
ftr-325	2957	13	those	those	PRON
ftr-325	2957	14	who	who	PRON
ftr-325	2957	15	own	own	VERB
ftr-325	2957	16	property	property	NOUN
ftr-325	2957	17	in	in	ADP
ftr-325	2957	18	a	a	DET
ftr-325	2957	19	private	private	ADJ
ftr-325	2957	20	community	community	NOUN
ftr-325	2957	21	and	and	CCONJ
ftr-325	2957	22	their	their	PRON
ftr-325	2957	23	guests	guest	NOUN
ftr-325	2957	24	that	that	PRON
ftr-325	2957	25	provide	provide	VERB
ftr-325	2957	26	―a	―a	NOUN
ftr-325	2957	27	private	private	ADJ
ftr-325	2957	28	refuge	refuge	NOUN
ftr-325	2957	29	for	for	ADP
ftr-325	2957	30	those	those	PRON
ftr-325	2957	31	who	who	PRON
ftr-325	2957	32	would	would	AUX
ftr-325	2957	33	live	live	VERB
ftr-325	2957	34	apart,‖	apart,‖	PROPN
ftr-325	2957	35	do	do	AUX
ftr-325	2957	36	not	not	PART
ftr-325	2957	37	promote	promote	VERB
ftr-325	2957	38	social	social	ADJ
ftr-325	2957	39	welfare	welfare	NOUN
ftr-325	2957	40	.	.	PUNCT
ftr-325	2958	1	ocean	ocean	NOUN
ftr-325	2958	2	pines	pines	PROPN
ftr-325	2958	3	association	association	PROPN
ftr-325	2958	4	,	,	PUNCT
ftr-325	2958	5	inc	inc	PROPN
ftr-325	2958	6	.	.	PROPN
ftr-325	2959	1	v.	v.	PROPN
ftr-325	2959	2	commissioner	commissioner	PROPN
ftr-325	2959	3	,	,	PUNCT
ftr-325	2959	4	672	672	NUM
ftr-325	2959	5	f.3d	f.3d	NUM
ftr-325	2959	6	284	284	NUM
ftr-325	2959	7	(	(	PUNCT
ftr-325	2959	8	4th	4th	ADJ
ftr-325	2959	9	cir	cir	NOUN
ftr-325	2959	10	.	.	PUNCT
ftr-325	2960	1	3/2/12	3/2/12	NUM
ftr-325	2960	2	)	)	PUNCT
ftr-325	2960	3	.	.	PUNCT
ftr-325	2961	1	the	the	DET
ftr-325	2961	2	fourth	fourth	ADJ
ftr-325	2961	3	circuit	circuit	NOUN
ftr-325	2961	4	(	(	PUNCT
ftr-325	2961	5	in	in	ADP
ftr-325	2961	6	an	an	DET
ftr-325	2961	7	opinion	opinion	NOUN
ftr-325	2961	8	by	by	ADP
ftr-325	2961	9	judge	judge	PROPN
ftr-325	2961	10	motz	motz	PROPN
ftr-325	2961	11	)	)	PUNCT
ftr-325	2961	12	affirmed	affirm	VERB
ftr-325	2961	13	the	the	DET
ftr-325	2961	14	tax	tax	NOUN
ftr-325	2961	15	court‘s	court‘s	PROPN
ftr-325	2961	16	decision	decision	NOUN
ftr-325	2961	17	in	in	ADP
ftr-325	2961	18	favor	favor	NOUN
ftr-325	2961	19	of	of	ADP
ftr-325	2961	20	the	the	DET
ftr-325	2961	21	government	government	NOUN
ftr-325	2961	22	.	.	PUNCT
ftr-325	2962	1	the	the	DET
ftr-325	2962	2	court	court	PROPN
ftr-325	2962	3	of	of	ADP
ftr-325	2962	4	appeals	appeal	NOUN
ftr-325	2962	5	made	make	VERB
ftr-325	2962	6	three	three	NUM
ftr-325	2962	7	key	key	ADJ
ftr-325	2962	8	points	point	NOUN
ftr-325	2962	9	.	.	PUNCT
ftr-325	2963	1	first	first	ADV
ftr-325	2963	2	,	,	PUNCT
ftr-325	2963	3	―facilities	―facilities	PROPN
ftr-325	2963	4	that	that	PRON
ftr-325	2963	5	do	do	AUX
ftr-325	2963	6	not	not	PART
ftr-325	2963	7	permit	permit	VERB
ftr-325	2963	8	access	access	NOUN
ftr-325	2963	9	to	to	ADP
ftr-325	2963	10	the	the	DET
ftr-325	2963	11	general	general	ADJ
ftr-325	2963	12	public	public	NOUN
ftr-325	2963	13	–	–	PUNCT
ftr-325	2963	14	like	like	ADP
ftr-325	2963	15	the	the	DET
ftr-325	2963	16	parking	parking	NOUN
ftr-325	2963	17	lots	lot	NOUN
ftr-325	2963	18	and	and	CCONJ
ftr-325	2963	19	beach	beach	NOUN
ftr-325	2963	20	club	club	NOUN
ftr-325	2963	21	–	–	PUNCT
ftr-325	2963	22	simply	simply	ADV
ftr-325	2963	23	do	do	AUX
ftr-325	2963	24	not	not	PART
ftr-325	2963	25	promote	promote	VERB
ftr-325	2963	26	‗social	‗social	ADJ
ftr-325	2963	27	welfare	welfare	NOUN
ftr-325	2963	28	.	.	PUNCT
ftr-325	2964	1	‘‖	‘‖	X
ftr-325	2965	1	second	second	ADJ
ftr-325	2965	2	,	,	PUNCT
ftr-325	2965	3	the	the	DET
ftr-325	2965	4	court	court	NOUN
ftr-325	2965	5	rejected	reject	VERB
ftr-325	2965	6	the	the	DET
ftr-325	2965	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2965	8	argument	argument	NOUN
ftr-325	2965	9	that	that	SCONJ
ftr-325	2965	10	―‗social	―‗social	ADJ
ftr-325	2965	11	welfare	welfare	NOUN
ftr-325	2965	12	‘	'	PUNCT
ftr-325	2965	13	must	must	AUX
ftr-325	2965	14	be	be	AUX
ftr-325	2965	15	interpreted	interpret	VERB
ftr-325	2965	16	through	through	ADP
ftr-325	2965	17	the	the	DET
ftr-325	2965	18	lens	lens	NOUN
ftr-325	2965	19	of	of	ADP
ftr-325	2965	20	the	the	DET
ftr-325	2965	21	association‘s	association‘s	NOUN
ftr-325	2965	22	charter	charter	NOUN
ftr-325	2965	23	,	,	PUNCT
ftr-325	2965	24	which	which	PRON
ftr-325	2965	25	aims	aim	VERB
ftr-325	2965	26	to	to	PART
ftr-325	2965	27	promote	promote	VERB
ftr-325	2965	28	the	the	DET
ftr-325	2965	29	community	community	NOUN
ftr-325	2965	30	welfare	welfare	NOUN
ftr-325	2965	31	of	of	ADP
ftr-325	2965	32	the	the	DET
ftr-325	2965	33	association	association	NOUN
ftr-325	2965	34	’s	’s	PART
ftr-325	2965	35	members	member	NOUN
ftr-325	2965	36	rather	rather	ADV
ftr-325	2965	37	than	than	ADP
ftr-325	2965	38	that	that	PRON
ftr-325	2965	39	of	of	ADP
ftr-325	2965	40	the	the	DET
ftr-325	2965	41	general	general	ADJ
ftr-325	2965	42	public,‖	public,‖	PROPN
ftr-325	2965	43	holding	hold	VERB
ftr-325	2965	44	that	that	SCONJ
ftr-325	2965	45	―[n]otwithstanding	―[n]otwithstande	VERB
ftr-325	2965	46	the	the	DET
ftr-325	2965	47	association‘s	association‘s	X
ftr-325	2965	48	charter	charter	NOUN
ftr-325	2965	49	,	,	PUNCT
ftr-325	2965	50	the	the	DET
ftr-325	2965	51	purpose	purpose	NOUN
ftr-325	2965	52	that	that	PRON
ftr-325	2965	53	constitutes	constitute	VERB
ftr-325	2965	54	the	the	DET
ftr-325	2965	55	basis	basis	NOUN
ftr-325	2965	56	of	of	ADP
ftr-325	2965	57	the	the	DET
ftr-325	2965	58	association‘s	association‘s	PROPN
ftr-325	2965	59	exemption	exemption	NOUN
ftr-325	2965	60	under	under	ADP
ftr-325	2965	61	§	§	PROPN
ftr-325	2965	62	501(c)(4	501(c)(4	NUM
ftr-325	2965	63	)	)	PUNCT
ftr-325	2965	64	is	be	AUX
ftr-325	2965	65	its	its	PRON
ftr-325	2965	66	promotion	promotion	NOUN
ftr-325	2965	67	of	of	ADP
ftr-325	2965	68	‗social	‗social	ADJ
ftr-325	2965	69	welfare	welfare	NOUN
ftr-325	2965	70	‘	'	PUNCT
ftr-325	2965	71	as	as	SCONJ
ftr-325	2965	72	defined	define	VERB
ftr-325	2965	73	by	by	ADP
ftr-325	2965	74	the	the	DET
ftr-325	2965	75	statute	statute	NOUN
ftr-325	2965	76	and	and	CCONJ
ftr-325	2965	77	regulations.‖	regulations.‖	NOUN
ftr-325	2965	78	(	(	PUNCT
ftr-325	2965	79	emphasis	emphasis	NOUN
ftr-325	2965	80	added	add	VERB
ftr-325	2965	81	by	by	ADP
ftr-325	2965	82	the	the	DET
ftr-325	2965	83	court	court	NOUN
ftr-325	2965	84	)	)	PUNCT
ftr-325	2965	85	third	third	ADV
ftr-325	2965	86	,	,	PUNCT
ftr-325	2965	87	the	the	DET
ftr-325	2965	88	court	court	NOUN
ftr-325	2965	89	rejected	reject	VERB
ftr-325	2965	90	the	the	DET
ftr-325	2965	91	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	2965	92	argument	argument	NOUN
ftr-325	2965	93	that	that	SCONJ
ftr-325	2965	94	―congress‘s	―congress‘s	PROPN
ftr-325	2965	95	purpose	purpose	NOUN
ftr-325	2965	96	in	in	ADP
ftr-325	2965	97	enacting	enact	VERB
ftr-325	2965	98	the	the	DET
ftr-325	2965	99	unrelated	unrelated	ADJ
ftr-325	2965	100	business	business	NOUN
ftr-325	2965	101	income	income	NOUN
ftr-325	2965	102	tax	tax	NOUN
ftr-325	2965	103	was	be	AUX
ftr-325	2965	104	to	to	PART
ftr-325	2965	105	avoid	avoid	VERB
ftr-325	2965	106	unfair	unfair	ADJ
ftr-325	2965	107	competition	competition	NOUN
ftr-325	2965	108	with	with	ADP
ftr-325	2965	109	private	private	ADJ
ftr-325	2965	110	enterprise	enterprise	NOUN
ftr-325	2965	111	,	,	PUNCT
ftr-325	2965	112	and	and	CCONJ
ftr-325	2965	113	that	that	SCONJ
ftr-325	2965	114	a	a	DET
ftr-325	2965	115	rule	rule	NOUN
ftr-325	2965	116	requiring	require	VERB
ftr-325	2965	117	a	a	DET
ftr-325	2965	118	business	business	NOUN
ftr-325	2965	119	operated	operate	VERB
ftr-325	2965	120	by	by	ADP
ftr-325	2965	121	a	a	DET
ftr-325	2965	122	501(c)(4	501(c)(4	NOUN
ftr-325	2965	123	)	)	PUNCT
ftr-325	2965	124	organization	organization	NOUN
ftr-325	2965	125	to	to	PART
ftr-325	2965	126	be	be	AUX
ftr-325	2965	127	open	open	ADJ
ftr-325	2965	128	to	to	ADP
ftr-325	2965	129	the	the	DET
ftr-325	2965	130	general	general	ADJ
ftr-325	2965	131	public	public	NOUN
ftr-325	2965	132	in	in	ADP
ftr-325	2965	133	order	order	NOUN
ftr-325	2965	134	to	to	PART
ftr-325	2965	135	avoid	avoid	VERB
ftr-325	2965	136	taxation	taxation	NOUN
ftr-325	2965	137	would	would	AUX
ftr-325	2965	138	frustrate	frustrate	VERB
ftr-325	2965	139	that	that	SCONJ
ftr-325	2965	140	purpose.‖	purpose.‖	NOUN
ftr-325	2965	141	rather	rather	ADV
ftr-325	2965	142	,	,	PUNCT
ftr-325	2965	143	the	the	DET
ftr-325	2965	144	court	court	NOUN
ftr-325	2965	145	held	hold	VERB
ftr-325	2965	146	that	that	PRON
ftr-325	2965	147	―[t]he	―[t]he	ADJ
ftr-325	2965	148	plain	plain	ADJ
ftr-325	2965	149	language	language	NOUN
ftr-325	2965	150	of	of	ADP
ftr-325	2965	151	the	the	DET
ftr-325	2965	152	statute	statute	NOUN
ftr-325	2965	153	and	and	CCONJ
ftr-325	2965	154	regulations	regulation	NOUN
ftr-325	2965	155	speak	speak	VERB
ftr-325	2965	156	with	with	ADP
ftr-325	2965	157	.	.	PUNCT
ftr-325	2965	158	.	.	PUNCT
ftr-325	2966	1	.	.	PUNCT
ftr-325	2967	1	clarity	clarity	NOUN
ftr-325	2967	2	...	...	PUNCT
ftr-325	2967	3	.	.	PUNCT
ftr-325	2968	1	[	[	X
ftr-325	2968	2	t]he	t]he	ADV
ftr-325	2968	3	only	only	ADJ
ftr-325	2968	4	question	question	NOUN
ftr-325	2968	5	.	.	PUNCT
ftr-325	2968	6	.	.	PUNCT
ftr-325	2968	7	.	.	PUNCT
ftr-325	2968	8	is	be	AUX
ftr-325	2968	9	whether	whether	SCONJ
ftr-325	2968	10	the	the	DET
ftr-325	2968	11	parking	parking	NOUN
ftr-325	2968	12	lots	lot	NOUN
ftr-325	2968	13	and	and	CCONJ
ftr-325	2968	14	beach	beach	NOUN
ftr-325	2968	15	club	club	NOUN
ftr-325	2968	16	are	be	AUX
ftr-325	2968	17	‗substantially	‗substantially	ADV
ftr-325	2968	18	related	relate	VERB
ftr-325	2968	19	‘	'	PUNCT
ftr-325	2968	20	to	to	ADP
ftr-325	2968	21	the	the	DET
ftr-325	2968	22	association‘s	association‘s	X
ftr-325	2968	23	tax	tax	NOUN
ftr-325	2968	24	-	-	PUNCT
ftr-325	2968	25	exempt	exempt	ADJ
ftr-325	2968	26	purpose,‖	purpose,‖	PROPN
ftr-325	2968	27	which	which	PRON
ftr-325	2968	28	they	they	PRON
ftr-325	2968	29	were	be	AUX
ftr-325	2968	30	not	not	PART
ftr-325	2968	31	.	.	PUNCT
ftr-325	2969	1	thus	thus	ADV
ftr-325	2969	2	,	,	PUNCT
ftr-325	2969	3	the	the	DET
ftr-325	2969	4	income	income	NOUN
ftr-325	2969	5	was	be	AUX
ftr-325	2969	6	subject	subject	ADJ
ftr-325	2969	7	to	to	ADP
ftr-325	2969	8	ubit	ubit	VERB
ftr-325	2969	9	.	.	PUNCT
ftr-325	2970	1	2	2	X
ftr-325	2970	2	.	.	NUM
ftr-325	2970	3	proposed	propose	VERB
ftr-325	2970	4	regulations	regulation	NOUN
ftr-325	2970	5	on	on	ADP
ftr-325	2970	6	program	program	NOUN
ftr-325	2970	7	-	-	PUNCT
ftr-325	2970	8	related	relate	VERB
ftr-325	2970	9	investments	investment	NOUN
ftr-325	2970	10	.	.	PUNCT
ftr-325	2971	1	reg-144267	reg-144267	NOUN
ftr-325	2971	2	-	-	PUNCT
ftr-325	2971	3	11	11	NUM
ftr-325	2971	4	,	,	PUNCT
ftr-325	2971	5	examples	example	NOUN
ftr-325	2971	6	of	of	ADP
ftr-325	2971	7	program	program	NOUN
ftr-325	2971	8	-	-	PUNCT
ftr-325	2971	9	related	relate	VERB
ftr-325	2971	10	investments	investment	NOUN
ftr-325	2971	11	,	,	PUNCT
ftr-325	2971	12	77	77	NUM
ftr-325	2971	13	f.r	f.r	NOUN
ftr-325	2971	14	.	.	PROPN
ftr-325	2971	15	23429	23429	NUM
ftr-325	2971	16	(	(	PUNCT
ftr-325	2971	17	4/19/12	4/19/12	NUM
ftr-325	2971	18	)	)	PUNCT
ftr-325	2971	19	.	.	PUNCT
ftr-325	2972	1	the	the	DET
ftr-325	2972	2	proposed	propose	VERB
ftr-325	2972	3	regulations	regulation	NOUN
ftr-325	2972	4	add	add	VERB
ftr-325	2972	5	nine	nine	NUM
ftr-325	2972	6	examples	example	NOUN
ftr-325	2972	7	depicting	depict	VERB
ftr-325	2972	8	a	a	DET
ftr-325	2972	9	wider	wide	ADJ
ftr-325	2972	10	range	range	NOUN
ftr-325	2972	11	of	of	ADP
ftr-325	2972	12	investments	investment	NOUN
ftr-325	2972	13	that	that	PRON
ftr-325	2972	14	qualify	qualify	VERB
ftr-325	2972	15	as	as	ADP
ftr-325	2972	16	program	program	NOUN
ftr-325	2972	17	-	-	PUNCT
ftr-325	2972	18	related	relate	VERB
ftr-325	2972	19	investments	investment	NOUN
ftr-325	2972	20	.	.	PUNCT
ftr-325	2973	1	the	the	DET
ftr-325	2973	2	new	new	ADJ
ftr-325	2973	3	examples	example	NOUN
ftr-325	2973	4	demonstrate	demonstrate	VERB
ftr-325	2973	5	that	that	SCONJ
ftr-325	2973	6	a	a	DET
ftr-325	2973	7	program	program	NOUN
ftr-325	2973	8	-	-	PUNCT
ftr-325	2973	9	related	relate	VERB
ftr-325	2973	10	investment	investment	NOUN
ftr-325	2973	11	may	may	AUX
ftr-325	2973	12	accomplish	accomplish	VERB
ftr-325	2973	13	a	a	DET
ftr-325	2973	14	variety	variety	NOUN
ftr-325	2973	15	of	of	ADP
ftr-325	2973	16	charitable	charitable	ADJ
ftr-325	2973	17	purposes	purpose	NOUN
ftr-325	2973	18	,	,	PUNCT
ftr-325	2973	19	such	such	ADJ
ftr-325	2973	20	as	as	ADP
ftr-325	2973	21	advancing	advance	VERB
ftr-325	2973	22	science	science	NOUN
ftr-325	2973	23	,	,	PUNCT
ftr-325	2973	24	combating	combat	VERB
ftr-325	2973	25	environmental	environmental	ADJ
ftr-325	2973	26	deterioration	deterioration	NOUN
ftr-325	2973	27	,	,	PUNCT
ftr-325	2973	28	and	and	CCONJ
ftr-325	2973	29	promoting	promote	VERB
ftr-325	2973	30	the	the	DET
ftr-325	2973	31	arts	art	NOUN
ftr-325	2973	32	.	.	PUNCT
ftr-325	2974	1	several	several	ADJ
ftr-325	2974	2	examples	example	NOUN
ftr-325	2974	3	also	also	ADV
ftr-325	2974	4	show	show	VERB
ftr-325	2974	5	that	that	SCONJ
ftr-325	2974	6	an	an	DET
ftr-325	2974	7	investment	investment	NOUN
ftr-325	2974	8	funding	funding	NOUN
ftr-325	2974	9	activities	activity	NOUN
ftr-325	2974	10	in	in	ADP
ftr-325	2974	11	one	one	NUM
ftr-325	2974	12	or	or	CCONJ
ftr-325	2974	13	more	more	ADJ
ftr-325	2974	14	foreign	foreign	ADJ
ftr-325	2974	15	countries	country	NOUN
ftr-325	2974	16	,	,	PUNCT
ftr-325	2974	17	including	include	VERB
ftr-325	2974	18	investments	investment	NOUN
ftr-325	2974	19	that	that	PRON
ftr-325	2974	20	alleviate	alleviate	VERB
ftr-325	2974	21	the	the	DET
ftr-325	2974	22	impact	impact	NOUN
ftr-325	2974	23	of	of	ADP
ftr-325	2974	24	a	a	DET
ftr-325	2974	25	natural	natural	ADJ
ftr-325	2974	26	disaster	disaster	NOUN
ftr-325	2974	27	or	or	CCONJ
ftr-325	2974	28	that	that	PRON
ftr-325	2974	29	fund	fund	VERB
ftr-325	2974	30	educational	educational	ADJ
ftr-325	2974	31	programs	program	NOUN
ftr-325	2974	32	for	for	ADP
ftr-325	2974	33	poor	poor	ADJ
ftr-325	2974	34	individuals	individual	NOUN
ftr-325	2974	35	,	,	PUNCT
ftr-325	2974	36	652	652	NUM
ftr-325	2974	37	florida	florida	PROPN
ftr-325	2974	38	tax	tax	NOUN
ftr-325	2974	39	review	review	NOUN
ftr-325	2975	1	[	[	X
ftr-325	2975	2	vol	vol	NOUN
ftr-325	2975	3	.	.	PUNCT
ftr-325	2975	4	13:10	13:10	NUM
ftr-325	2975	5	may	may	AUX
ftr-325	2975	6	further	further	VERB
ftr-325	2975	7	the	the	DET
ftr-325	2975	8	accomplishment	accomplishment	NOUN
ftr-325	2975	9	of	of	ADP
ftr-325	2975	10	charitable	charitable	ADJ
ftr-325	2975	11	purposes	purpose	NOUN
ftr-325	2975	12	and	and	CCONJ
ftr-325	2975	13	qualify	qualify	VERB
ftr-325	2975	14	as	as	ADP
ftr-325	2975	15	a	a	DET
ftr-325	2975	16	program	program	NOUN
ftr-325	2975	17	-	-	PUNCT
ftr-325	2975	18	related	relate	VERB
ftr-325	2975	19	investment	investment	NOUN
ftr-325	2975	20	.	.	PUNCT
ftr-325	2976	1	b.	b.	PROPN
ftr-325	2976	2	charitable	charitable	ADJ
ftr-325	2976	3	giving	give	VERB
ftr-325	2976	4	1	1	NUM
ftr-325	2976	5	.	.	PUNCT
ftr-325	2976	6	conditionally	conditionally	ADV
ftr-325	2976	7	revocable	revocable	ADJ
ftr-325	2976	8	conservation	conservation	NOUN
ftr-325	2976	9	easements	easement	NOUN
ftr-325	2976	10	are	be	AUX
ftr-325	2976	11	no	no	DET
ftr-325	2976	12	-	-	PUNCT
ftr-325	2976	13	good	good	ADJ
ftr-325	2976	14	.	.	PUNCT
ftr-325	2977	1	carpenter	carpenter	PROPN
ftr-325	2977	2	v.	v.	PROPN
ftr-325	2977	3	commissioner	commissioner	PROPN
ftr-325	2977	4	,	,	PUNCT
ftr-325	2977	5	t.c	t.c	PROPN
ftr-325	2977	6	.	.	PROPN
ftr-325	2977	7	memo	memo	NOUN
ftr-325	2977	8	.	.	PUNCT
ftr-325	2978	1	2012	2012	NUM
ftr-325	2978	2	-	-	SYM
ftr-325	2978	3	1	1	NUM
ftr-325	2978	4	(	(	PUNCT
ftr-325	2978	5	1/3/12	1/3/12	NUM
ftr-325	2978	6	)	)	PUNCT
ftr-325	2978	7	.	.	PUNCT
ftr-325	2979	1	conservation	conservation	NOUN
ftr-325	2979	2	easements	easement	NOUN
ftr-325	2979	3	that	that	PRON
ftr-325	2979	4	could	could	AUX
ftr-325	2979	5	be	be	AUX
ftr-325	2979	6	extinguished	extinguish	VERB
ftr-325	2979	7	by	by	ADP
ftr-325	2979	8	the	the	DET
ftr-325	2979	9	mutual	mutual	ADJ
ftr-325	2979	10	consent	consent	NOUN
ftr-325	2979	11	of	of	ADP
ftr-325	2979	12	the	the	DET
ftr-325	2979	13	donor	donor	NOUN
ftr-325	2979	14	taxpayer	taxpayer	NOUN
ftr-325	2979	15	and	and	CCONJ
ftr-325	2979	16	the	the	DET
ftr-325	2979	17	donee	donee	NOUN
ftr-325	2979	18	organization	organization	NOUN
ftr-325	2979	19	failed	fail	VERB
ftr-325	2979	20	as	as	ADP
ftr-325	2979	21	a	a	DET
ftr-325	2979	22	matter	matter	NOUN
ftr-325	2979	23	of	of	ADP
ftr-325	2979	24	law	law	NOUN
ftr-325	2979	25	to	to	PART
ftr-325	2979	26	comply	comply	VERB
ftr-325	2979	27	with	with	ADP
ftr-325	2979	28	the	the	DET
ftr-325	2979	29	enforceability	enforceability	NOUN
ftr-325	2979	30	in	in	ADP
ftr-325	2979	31	perpetuity	perpetuity	NOUN
ftr-325	2979	32	requirements	requirement	NOUN
ftr-325	2979	33	under	under	ADP
ftr-325	2979	34	reg	reg	NOUN
ftr-325	2979	35	.	.	PUNCT
ftr-325	2980	1	§	§	PROPN
ftr-325	2980	2	1.170a-14(g	1.170a-14(g	NUM
ftr-325	2980	3	)	)	PUNCT
ftr-325	2980	4	.	.	PUNCT
ftr-325	2981	1	the	the	DET
ftr-325	2981	2	easements	easement	NOUN
ftr-325	2981	3	were	be	AUX
ftr-325	2981	4	not	not	PART
ftr-325	2981	5	protected	protect	VERB
ftr-325	2981	6	in	in	ADP
ftr-325	2981	7	perpetuity	perpetuity	NOUN
ftr-325	2981	8	and	and	CCONJ
ftr-325	2981	9	thus	thus	ADV
ftr-325	2981	10	were	be	AUX
ftr-325	2981	11	not	not	PART
ftr-325	2981	12	qualified	qualified	ADJ
ftr-325	2981	13	conservation	conservation	NOUN
ftr-325	2981	14	contributions	contribution	NOUN
ftr-325	2981	15	under	under	ADP
ftr-325	2981	16	§	§	PROPN
ftr-325	2981	17	170(h)(1	170(h)(1	NUM
ftr-325	2981	18	)	)	PUNCT
ftr-325	2981	19	.	.	PUNCT
ftr-325	2982	1	2	2	X
ftr-325	2982	2	.	.	X
ftr-325	2982	3	both	both	PRON
ftr-325	2982	4	their	their	PRON
ftr-325	2982	5	house	house	NOUN
ftr-325	2982	6	and	and	CCONJ
ftr-325	2982	7	their	their	PRON
ftr-325	2982	8	claimed	claim	VERB
ftr-325	2982	9	charitable	charitable	ADJ
ftr-325	2982	10	contribution	contribution	NOUN
ftr-325	2982	11	deduction	deduction	NOUN
ftr-325	2982	12	went	go	VERB
ftr-325	2982	13	up	up	ADP
ftr-325	2982	14	in	in	ADP
ftr-325	2982	15	smoke	smoke	NOUN
ftr-325	2982	16	.	.	PUNCT
ftr-325	2983	1	rolfs	rolfs	PROPN
ftr-325	2984	1	v.	v.	PROPN
ftr-325	2984	2	commissioner	commissioner	PROPN
ftr-325	2984	3	,	,	PUNCT
ftr-325	2984	4	135	135	NUM
ftr-325	2984	5	t.c	t.c	PROPN
ftr-325	2984	6	.	.	PROPN
ftr-325	2984	7	471	471	NUM
ftr-325	2984	8	(	(	PUNCT
ftr-325	2984	9	11/4/10	11/4/10	NUM
ftr-325	2984	10	)	)	PUNCT
ftr-325	2984	11	.	.	PUNCT
ftr-325	2985	1	the	the	DET
ftr-325	2985	2	taxpayers	taxpayer	NOUN
ftr-325	2985	3	donated	donate	VERB
ftr-325	2985	4	a	a	DET
ftr-325	2985	5	home	home	NOUN
ftr-325	2985	6	,	,	PUNCT
ftr-325	2985	7	but	but	CCONJ
ftr-325	2985	8	not	not	PART
ftr-325	2985	9	the	the	DET
ftr-325	2985	10	underlying	underlie	VERB
ftr-325	2985	11	land	land	NOUN
ftr-325	2985	12	,	,	PUNCT
ftr-325	2985	13	to	to	SCONJ
ftr-325	2985	14	the	the	DET
ftr-325	2985	15	local	local	ADJ
ftr-325	2985	16	volunteer	volunteer	NOUN
ftr-325	2985	17	fire	fire	NOUN
ftr-325	2985	18	department	department	NOUN
ftr-325	2985	19	to	to	PART
ftr-325	2985	20	be	be	AUX
ftr-325	2985	21	burned	burn	VERB
ftr-325	2985	22	down	down	ADP
ftr-325	2985	23	in	in	ADP
ftr-325	2985	24	a	a	DET
ftr-325	2985	25	training	training	NOUN
ftr-325	2985	26	exercise	exercise	NOUN
ftr-325	2985	27	.	.	PUNCT
ftr-325	2986	1	the	the	DET
ftr-325	2986	2	fire	fire	NOUN
ftr-325	2986	3	department	department	NOUN
ftr-325	2986	4	could	could	AUX
ftr-325	2986	5	not	not	PART
ftr-325	2986	6	use	use	VERB
ftr-325	2986	7	the	the	DET
ftr-325	2986	8	house	house	NOUN
ftr-325	2986	9	for	for	ADP
ftr-325	2986	10	any	any	DET
ftr-325	2986	11	purpose	purpose	NOUN
ftr-325	2986	12	other	other	ADJ
ftr-325	2986	13	than	than	ADP
ftr-325	2986	14	destruction	destruction	NOUN
ftr-325	2986	15	by	by	ADP
ftr-325	2986	16	fire	fire	NOUN
ftr-325	2986	17	in	in	ADP
ftr-325	2986	18	training	training	NOUN
ftr-325	2986	19	exercises	exercise	NOUN
ftr-325	2986	20	.	.	PUNCT
ftr-325	2987	1	the	the	DET
ftr-325	2987	2	taxpayers	taxpayer	NOUN
ftr-325	2987	3	claimed	claim	VERB
ftr-325	2987	4	a	a	DET
ftr-325	2987	5	charitable	charitable	ADJ
ftr-325	2987	6	contribution	contribution	NOUN
ftr-325	2987	7	deduction	deduction	NOUN
ftr-325	2987	8	of	of	ADP
ftr-325	2987	9	$	$	SYM
ftr-325	2987	10	76,000	76,000	NUM
ftr-325	2987	11	based	base	VERB
ftr-325	2987	12	on	on	ADP
ftr-325	2987	13	a	a	DET
ftr-325	2987	14	―before	―before	NOUN
ftr-325	2987	15	and	and	CCONJ
ftr-325	2987	16	after‖	after‖	PROPN
ftr-325	2987	17	valuation	valuation	NOUN
ftr-325	2987	18	,	,	PUNCT
ftr-325	2987	19	comparing	compare	VERB
ftr-325	2987	20	the	the	DET
ftr-325	2987	21	value	value	NOUN
ftr-325	2987	22	of	of	ADP
ftr-325	2987	23	the	the	DET
ftr-325	2987	24	parcel	parcel	NOUN
ftr-325	2987	25	with	with	ADP
ftr-325	2987	26	the	the	DET
ftr-325	2987	27	building	building	NOUN
ftr-325	2987	28	intact	intact	ADJ
ftr-325	2987	29	and	and	CCONJ
ftr-325	2987	30	the	the	DET
ftr-325	2987	31	value	value	NOUN
ftr-325	2987	32	of	of	ADP
ftr-325	2987	33	the	the	DET
ftr-325	2987	34	parcel	parcel	NOUN
ftr-325	2987	35	after	after	ADP
ftr-325	2987	36	demolition	demolition	NOUN
ftr-325	2987	37	of	of	ADP
ftr-325	2987	38	the	the	DET
ftr-325	2987	39	building	building	NOUN
ftr-325	2987	40	;	;	PUNCT
ftr-325	2987	41	they	they	PRON
ftr-325	2987	42	complied	comply	VERB
ftr-325	2987	43	with	with	ADP
ftr-325	2987	44	all	all	DET
ftr-325	2987	45	record	record	NOUN
ftr-325	2987	46	keeping	keeping	NOUN
ftr-325	2987	47	and	and	CCONJ
ftr-325	2987	48	substantiation	substantiation	NOUN
ftr-325	2987	49	requirements	requirement	NOUN
ftr-325	2987	50	.	.	PUNCT
ftr-325	2988	1	the	the	DET
ftr-325	2988	2	tax	tax	NOUN
ftr-325	2988	3	court	court	NOUN
ftr-325	2988	4	(	(	PUNCT
ftr-325	2988	5	judge	judge	NOUN
ftr-325	2988	6	gale	gale	PROPN
ftr-325	2988	7	)	)	PUNCT
ftr-325	2988	8	upheld	uphold	VERB
ftr-325	2988	9	the	the	DET
ftr-325	2988	10	irs‘s	irs‘s	NOUN
ftr-325	2988	11	denial	denial	NOUN
ftr-325	2988	12	of	of	ADP
ftr-325	2988	13	the	the	DET
ftr-325	2988	14	deduction	deduction	NOUN
ftr-325	2988	15	.	.	PUNCT
ftr-325	2989	1	first	first	ADV
ftr-325	2989	2	,	,	PUNCT
ftr-325	2989	3	based	base	VERB
ftr-325	2989	4	on	on	ADP
ftr-325	2989	5	expert	expert	ADJ
ftr-325	2989	6	testimony	testimony	NOUN
ftr-325	2989	7	,	,	PUNCT
ftr-325	2989	8	he	he	PRON
ftr-325	2989	9	found	find	VERB
ftr-325	2989	10	that	that	SCONJ
ftr-325	2989	11	the	the	DET
ftr-325	2989	12	taxpayers	taxpayer	NOUN
ftr-325	2989	13	received	receive	VERB
ftr-325	2989	14	a	a	DET
ftr-325	2989	15	quid	quid	VERB
ftr-325	2989	16	-	-	PUNCT
ftr-325	2989	17	pro	pro	NOUN
ftr-325	2989	18	-	-	NOUN
ftr-325	2989	19	quo	quo	NOUN
ftr-325	2989	20	in	in	ADP
ftr-325	2989	21	the	the	DET
ftr-325	2989	22	amount	amount	NOUN
ftr-325	2989	23	of	of	ADP
ftr-325	2989	24	$	$	SYM
ftr-325	2989	25	10,000	10,000	NUM
ftr-325	2989	26	,	,	PUNCT
ftr-325	2989	27	which	which	PRON
ftr-325	2989	28	was	be	AUX
ftr-325	2989	29	the	the	DET
ftr-325	2989	30	value	value	NOUN
ftr-325	2989	31	of	of	ADP
ftr-325	2989	32	the	the	DET
ftr-325	2989	33	demolition	demolition	NOUN
ftr-325	2989	34	services	service	NOUN
ftr-325	2989	35	provided	provide	VERB
ftr-325	2989	36	to	to	ADP
ftr-325	2989	37	them	they	PRON
ftr-325	2989	38	by	by	ADP
ftr-325	2989	39	the	the	DET
ftr-325	2989	40	donee	donee	NOUN
ftr-325	2989	41	fire	fire	NOUN
ftr-325	2989	42	department	department	NOUN
ftr-325	2989	43	.	.	PUNCT
ftr-325	2990	1	second	second	ADV
ftr-325	2990	2	,	,	PUNCT
ftr-325	2990	3	he	he	PRON
ftr-325	2990	4	found	find	VERB
ftr-325	2990	5	that	that	SCONJ
ftr-325	2990	6	the	the	DET
ftr-325	2990	7	building	building	NOUN
ftr-325	2990	8	,	,	PUNCT
ftr-325	2990	9	with	with	ADP
ftr-325	2990	10	ownership	ownership	NOUN
ftr-325	2990	11	severed	sever	VERB
ftr-325	2990	12	from	from	ADP
ftr-325	2990	13	the	the	DET
ftr-325	2990	14	land	land	NOUN
ftr-325	2990	15	and	and	CCONJ
ftr-325	2990	16	burdened	burden	VERB
ftr-325	2990	17	by	by	ADP
ftr-325	2990	18	the	the	DET
ftr-325	2990	19	condition	condition	NOUN
ftr-325	2990	20	that	that	SCONJ
ftr-325	2990	21	it	it	PRON
ftr-325	2990	22	be	be	AUX
ftr-325	2990	23	removed	remove	VERB
ftr-325	2990	24	,	,	PUNCT
ftr-325	2990	25	i.e.	i.e.	X
ftr-325	2990	26	,	,	PUNCT
ftr-325	2990	27	in	in	ADP
ftr-325	2990	28	this	this	DET
ftr-325	2990	29	case	case	NOUN
ftr-325	2990	30	demolished	demolish	VERB
ftr-325	2990	31	,	,	PUNCT
ftr-325	2990	32	had	have	VERB
ftr-325	2990	33	no	no	DET
ftr-325	2990	34	value	value	NOUN
ftr-325	2990	35	.	.	PUNCT
ftr-325	2991	1	the	the	DET
ftr-325	2991	2	lack	lack	NOUN
ftr-325	2991	3	of	of	ADP
ftr-325	2991	4	value	value	NOUN
ftr-325	2991	5	was	be	AUX
ftr-325	2991	6	established	establish	VERB
ftr-325	2991	7	by	by	ADP
ftr-325	2991	8	the	the	DET
ftr-325	2991	9	expert	expert	ADJ
ftr-325	2991	10	testimony	testimony	NOUN
ftr-325	2991	11	of	of	ADP
ftr-325	2991	12	home	home	NOUN
ftr-325	2991	13	movers	mover	NOUN
ftr-325	2991	14	,	,	PUNCT
ftr-325	2991	15	who	who	PRON
ftr-325	2991	16	testified	testify	VERB
ftr-325	2991	17	that	that	SCONJ
ftr-325	2991	18	considering	consider	VERB
ftr-325	2991	19	the	the	DET
ftr-325	2991	20	costs	cost	NOUN
ftr-325	2991	21	of	of	ADP
ftr-325	2991	22	removal	removal	NOUN
ftr-325	2991	23	to	to	ADP
ftr-325	2991	24	another	another	DET
ftr-325	2991	25	site	site	NOUN
ftr-325	2991	26	,	,	PUNCT
ftr-325	2991	27	the	the	DET
ftr-325	2991	28	modest	modest	ADJ
ftr-325	2991	29	nature	nature	NOUN
ftr-325	2991	30	of	of	ADP
ftr-325	2991	31	the	the	DET
ftr-325	2991	32	home	home	NOUN
ftr-325	2991	33	,	,	PUNCT
ftr-325	2991	34	and	and	CCONJ
ftr-325	2991	35	the	the	DET
ftr-325	2991	36	value	value	NOUN
ftr-325	2991	37	of	of	ADP
ftr-325	2991	38	nearby	nearby	ADJ
ftr-325	2991	39	land	land	NOUN
ftr-325	2991	40	,	,	PUNCT
ftr-325	2991	41	no	no	DET
ftr-325	2991	42	one	one	NOUN
ftr-325	2991	43	would	would	AUX
ftr-325	2991	44	purchase	purchase	VERB
ftr-325	2991	45	the	the	DET
ftr-325	2991	46	home	home	NOUN
ftr-325	2991	47	for	for	ADP
ftr-325	2991	48	more	more	ADJ
ftr-325	2991	49	than	than	ADP
ftr-325	2991	50	a	a	DET
ftr-325	2991	51	nominal	nominal	ADJ
ftr-325	2991	52	amount	amount	NOUN
ftr-325	2991	53	,	,	PUNCT
ftr-325	2991	54	between	between	ADP
ftr-325	2991	55	$	$	SYM
ftr-325	2991	56	100	100	NUM
ftr-325	2991	57	and	and	CCONJ
ftr-325	2991	58	$	$	SYM
ftr-325	2991	59	1,000	1,000	NUM
ftr-325	2991	60	,	,	PUNCT
ftr-325	2991	61	sufficient	sufficient	ADJ
ftr-325	2991	62	to	to	PART
ftr-325	2991	63	render	render	VERB
ftr-325	2991	64	the	the	DET
ftr-325	2991	65	contract	contract	NOUN
ftr-325	2991	66	enforceable	enforceable	ADJ
ftr-325	2991	67	.	.	PUNCT
ftr-325	2992	1	applying	apply	VERB
ftr-325	2992	2	the	the	DET
ftr-325	2992	3	principles	principle	NOUN
ftr-325	2992	4	of	of	ADP
ftr-325	2992	5	hernandez	hernandez	PROPN
ftr-325	2992	6	v.	v.	PROPN
ftr-325	2992	7	commissioner	commissioner	PROPN
ftr-325	2992	8	,	,	PUNCT
ftr-325	2992	9	490	490	NUM
ftr-325	2992	10	u.s	u.s	PROPN
ftr-325	2992	11	.	.	PROPN
ftr-325	2992	12	680	680	NUM
ftr-325	2992	13	(	(	PUNCT
ftr-325	2992	14	1989	1989	NUM
ftr-325	2992	15	)	)	PUNCT
ftr-325	2992	16	,	,	PUNCT
ftr-325	2992	17	and	and	CCONJ
ftr-325	2992	18	united	united	PROPN
ftr-325	2992	19	states	states	PROPN
ftr-325	2992	20	v.	v.	ADP
ftr-325	2992	21	american	american	PROPN
ftr-325	2992	22	bar	bar	PROPN
ftr-325	2992	23	endowment	endowment	NOUN
ftr-325	2992	24	,	,	PUNCT
ftr-325	2992	25	477	477	NUM
ftr-325	2992	26	u.s	u.s	PROPN
ftr-325	2992	27	.	.	PROPN
ftr-325	2992	28	105	105	NUM
ftr-325	2992	29	(	(	PUNCT
ftr-325	2992	30	1986	1986	NUM
ftr-325	2992	31	)	)	PUNCT
ftr-325	2992	32	,	,	PUNCT
ftr-325	2992	33	judge	judge	NOUN
ftr-325	2992	34	gale	gale	PROPN
ftr-325	2992	35	held	hold	VERB
ftr-325	2992	36	that	that	SCONJ
ftr-325	2992	37	because	because	SCONJ
ftr-325	2992	38	the	the	DET
ftr-325	2992	39	consideration	consideration	NOUN
ftr-325	2992	40	received	receive	VERB
ftr-325	2992	41	by	by	ADP
ftr-325	2992	42	the	the	DET
ftr-325	2992	43	taxpayers	taxpayer	NOUN
ftr-325	2992	44	exceeded	exceed	VERB
ftr-325	2992	45	the	the	DET
ftr-325	2992	46	value	value	NOUN
ftr-325	2992	47	of	of	ADP
ftr-325	2992	48	the	the	DET
ftr-325	2992	49	transferred	transfer	VERB
ftr-325	2992	50	property	property	NOUN
ftr-325	2992	51	,	,	PUNCT
ftr-325	2992	52	there	there	PRON
ftr-325	2992	53	was	be	VERB
ftr-325	2992	54	no	no	DET
ftr-325	2992	55	charitable	charitable	ADJ
ftr-325	2992	56	contribution	contribution	NOUN
ftr-325	2992	57	.	.	PUNCT
ftr-325	2993	1	he	he	PRON
ftr-325	2993	2	rejected	reject	VERB
ftr-325	2993	3	application	application	NOUN
ftr-325	2993	4	of	of	ADP
ftr-325	2993	5	the	the	DET
ftr-325	2993	6	―before	―before	PROPN
ftr-325	2993	7	and	and	CCONJ
ftr-325	2993	8	after‖	after‖	PROPN
ftr-325	2993	9	valuation	valuation	NOUN
ftr-325	2993	10	method	method	NOUN
ftr-325	2993	11	,	,	PUNCT
ftr-325	2993	12	because	because	SCONJ
ftr-325	2993	13	that	that	DET
ftr-325	2993	14	method	method	NOUN
ftr-325	2993	15	did	do	AUX
ftr-325	2993	16	not	not	PART
ftr-325	2993	17	take	take	VERB
ftr-325	2993	18	into	into	ADP
ftr-325	2993	19	account	account	NOUN
ftr-325	2993	20	the	the	DET
ftr-325	2993	21	restrictions	restriction	NOUN
ftr-325	2993	22	that	that	PRON
ftr-325	2993	23	would	would	AUX
ftr-325	2993	24	have	have	AUX
ftr-325	2993	25	affected	affect	VERB
ftr-325	2993	26	the	the	DET
ftr-325	2993	27	marketability	marketability	NOUN
ftr-325	2993	28	of	of	ADP
ftr-325	2993	29	the	the	DET
ftr-325	2993	30	structure	structure	NOUN
ftr-325	2993	31	severed	sever	VERB
ftr-325	2993	32	from	from	ADP
ftr-325	2993	33	the	the	DET
ftr-325	2993	34	land	land	NOUN
ftr-325	2993	35	.	.	PUNCT
ftr-325	2994	1	2013	2013	NUM
ftr-325	2994	2	]	]	PUNCT
ftr-325	2994	3	recent	recent	ADJ
ftr-325	2994	4	developments	development	NOUN
ftr-325	2994	5	in	in	ADP
ftr-325	2994	6	federal	federal	ADJ
ftr-325	2994	7	income	income	NOUN
ftr-325	2994	8	taxation	taxation	NOUN
ftr-325	2994	9	653	653	NUM
ftr-325	2994	10	a.	a.	NOUN
ftr-325	2994	11	while	while	SCONJ
ftr-325	2994	12	the	the	DET
ftr-325	2994	13	tax	tax	NOUN
ftr-325	2994	14	court	court	NOUN
ftr-325	2994	15	opinion	opinion	NOUN
ftr-325	2994	16	is	be	AUX
ftr-325	2994	17	very	very	ADV
ftr-325	2994	18	fact	fact	NOUN
ftr-325	2994	19	specific	specific	ADJ
ftr-325	2994	20	,	,	PUNCT
ftr-325	2994	21	the	the	DET
ftr-325	2994	22	court	court	NOUN
ftr-325	2994	23	of	of	ADP
ftr-325	2994	24	appeals	appeal	NOUN
ftr-325	2994	25	affirmance	affirmance	NOUN
ftr-325	2994	26	looks	look	VERB
ftr-325	2994	27	to	to	PART
ftr-325	2994	28	establish	establish	VERB
ftr-325	2994	29	a	a	DET
ftr-325	2994	30	broader	broad	ADJ
ftr-325	2994	31	principle	principle	NOUN
ftr-325	2994	32	.	.	PUNCT
ftr-325	2995	1	rolfs	rolfs	PROPN
ftr-325	2996	1	v.	v.	PROPN
ftr-325	2996	2	commissioner	commissioner	PROPN
ftr-325	2996	3	,	,	PUNCT
ftr-325	2996	4	668	668	NUM
ftr-325	2996	5	f.3d	f.3d	NUM
ftr-325	2996	6	888	888	NUM
ftr-325	2996	7	(	(	PUNCT
ftr-325	2996	8	7th	7th	ADJ
ftr-325	2996	9	cir	cir	NOUN
ftr-325	2996	10	.	.	PUNCT
ftr-325	2996	11	2/8/12	2/8/12	NUM
ftr-325	2996	12	)	)	PUNCT
ftr-325	2996	13	.	.	PUNCT
ftr-325	2997	1	in	in	ADP
ftr-325	2997	2	an	an	DET
ftr-325	2997	3	opinion	opinion	NOUN
ftr-325	2997	4	by	by	ADP
ftr-325	2997	5	judge	judge	PROPN
ftr-325	2997	6	hamilton	hamilton	PROPN
ftr-325	2997	7	,	,	PUNCT
ftr-325	2997	8	the	the	DET
ftr-325	2997	9	seventh	seventh	ADJ
ftr-325	2997	10	circuit	circuit	NOUN
ftr-325	2997	11	affirmed	affirm	VERB
ftr-325	2997	12	the	the	DET
ftr-325	2997	13	tax	tax	NOUN
ftr-325	2997	14	court‘s	court‘s	NOUN
ftr-325	2997	15	decision	decision	NOUN
ftr-325	2997	16	.	.	PUNCT
ftr-325	2998	1	the	the	DET
ftr-325	2998	2	seventh	seventh	ADJ
ftr-325	2998	3	circuit	circuit	NOUN
ftr-325	2998	4	concluded	conclude	VERB
ftr-325	2998	5	that	that	SCONJ
ftr-325	2998	6	―proper	―proper	NOUN
ftr-325	2998	7	consideration	consideration	NOUN
ftr-325	2998	8	of	of	ADP
ftr-325	2998	9	the	the	DET
ftr-325	2998	10	economic	economic	ADJ
ftr-325	2998	11	effect	effect	NOUN
ftr-325	2998	12	of	of	ADP
ftr-325	2998	13	the	the	DET
ftr-325	2998	14	condition	condition	NOUN
ftr-325	2998	15	that	that	SCONJ
ftr-325	2998	16	the	the	DET
ftr-325	2998	17	house	house	NOUN
ftr-325	2998	18	be	be	AUX
ftr-325	2998	19	destroyed	destroy	VERB
ftr-325	2998	20	reduces	reduce	VERB
ftr-325	2998	21	the	the	DET
ftr-325	2998	22	fair	fair	ADJ
ftr-325	2998	23	market	market	NOUN
ftr-325	2998	24	value	value	NOUN
ftr-325	2998	25	of	of	ADP
ftr-325	2998	26	the	the	DET
ftr-325	2998	27	gift	gift	NOUN
ftr-325	2998	28	so	so	ADV
ftr-325	2998	29	much	much	ADV
ftr-325	2998	30	that	that	SCONJ
ftr-325	2998	31	no	no	DET
ftr-325	2998	32	net	net	ADJ
ftr-325	2998	33	value	value	NOUN
ftr-325	2998	34	is	be	AUX
ftr-325	2998	35	ever	ever	ADV
ftr-325	2998	36	likely	likely	ADJ
ftr-325	2998	37	to	to	PART
ftr-325	2998	38	be	be	AUX
ftr-325	2998	39	available	available	ADJ
ftr-325	2998	40	for	for	ADP
ftr-325	2998	41	a	a	DET
ftr-325	2998	42	deduction	deduction	NOUN
ftr-325	2998	43	,	,	PUNCT
ftr-325	2998	44	and	and	CCONJ
ftr-325	2998	45	certainly	certainly	ADV
ftr-325	2998	46	not	not	PART
ftr-325	2998	47	here.‖	here.‖	VERB
ftr-325	2998	48	the	the	DET
ftr-325	2998	49	appellate	appellate	ADJ
ftr-325	2998	50	court	court	NOUN
ftr-325	2998	51	reasoned	reason	VERB
ftr-325	2998	52	that	that	SCONJ
ftr-325	2998	53	―the	―the	DET
ftr-325	2998	54	fair	fair	ADJ
ftr-325	2998	55	market	market	NOUN
ftr-325	2998	56	valuation	valuation	NOUN
ftr-325	2998	57	of	of	ADP
ftr-325	2998	58	donated	donate	VERB
ftr-325	2998	59	property	property	NOUN
ftr-325	2998	60	must	must	AUX
ftr-325	2998	61	take	take	VERB
ftr-325	2998	62	into	into	ADP
ftr-325	2998	63	account	account	NOUN
ftr-325	2998	64	conditions	condition	NOUN
ftr-325	2998	65	on	on	ADP
ftr-325	2998	66	the	the	DET
ftr-325	2998	67	donation	donation	NOUN
ftr-325	2998	68	that	that	PRON
ftr-325	2998	69	affect	affect	VERB
ftr-325	2998	70	the	the	DET
ftr-325	2998	71	market	market	NOUN
ftr-325	2998	72	value	value	NOUN
ftr-325	2998	73	of	of	ADP
ftr-325	2998	74	the	the	DET
ftr-325	2998	75	donated	donate	VERB
ftr-325	2998	76	property,‖	property,‖	PROPN
ftr-325	2998	77	and	and	CCONJ
ftr-325	2998	78	that	that	SCONJ
ftr-325	2998	79	the	the	DET
ftr-325	2998	80	tax	tax	NOUN
ftr-325	2998	81	court	court	NOUN
ftr-325	2998	82	properly	properly	ADV
ftr-325	2998	83	rejected	reject	VERB
ftr-325	2998	84	the	the	DET
ftr-325	2998	85	before	before	ADP
ftr-325	2998	86	-	-	PUNCT
ftr-325	2998	87	and	and	CCONJ
ftr-325	2998	88	-	-	PUNCT
ftr-325	2998	89	after	after	NOUN
ftr-325	2998	90	method	method	NOUN
ftr-325	2998	91	for	for	ADP
ftr-325	2998	92	valuing	value	VERB
ftr-325	2998	93	a	a	DET
ftr-325	2998	94	donation	donation	NOUN
ftr-325	2998	95	of	of	ADP
ftr-325	2998	96	property	property	NOUN
ftr-325	2998	97	conditioned	condition	VERB
ftr-325	2998	98	on	on	ADP
ftr-325	2998	99	the	the	DET
ftr-325	2998	100	destruction	destruction	NOUN
ftr-325	2998	101	of	of	ADP
ftr-325	2998	102	the	the	DET
ftr-325	2998	103	property	property	NOUN
ftr-325	2998	104	.	.	PUNCT
ftr-325	2999	1	the	the	DET
ftr-325	2999	2	valuation	valuation	NOUN
ftr-325	2999	3	must	must	AUX
ftr-325	2999	4	take	take	VERB
ftr-325	2999	5	into	into	ADP
ftr-325	2999	6	account	account	NOUN
ftr-325	2999	7	any	any	DET
ftr-325	2999	8	reduction	reduction	NOUN
ftr-325	2999	9	in	in	ADP
ftr-325	2999	10	fair	fair	ADJ
ftr-325	2999	11	market	market	NOUN
ftr-325	2999	12	value	value	NOUN
ftr-325	2999	13	that	that	PRON
ftr-325	2999	14	results	result	VERB
ftr-325	2999	15	from	from	ADP
ftr-325	2999	16	the	the	DET
ftr-325	2999	17	condition	condition	NOUN
ftr-325	2999	18	.	.	PUNCT
ftr-325	3000	1	moving	move	VERB
ftr-325	3000	2	and	and	CCONJ
ftr-325	3000	3	salvage	salvage	NOUN
ftr-325	3000	4	,	,	PUNCT
ftr-325	3000	5	under	under	ADP
ftr-325	3000	6	which	which	PRON
ftr-325	3000	7	the	the	DET
ftr-325	3000	8	house	house	NOUN
ftr-325	3000	9	had	have	VERB
ftr-325	3000	10	no	no	DET
ftr-325	3000	11	actual	actual	ADJ
ftr-325	3000	12	value	value	NOUN
ftr-325	3000	13	,	,	PUNCT
ftr-325	3000	14	were	be	AUX
ftr-325	3000	15	analogous	analogous	ADJ
ftr-325	3000	16	situations	situation	NOUN
ftr-325	3000	17	reasonably	reasonably	ADV
ftr-325	3000	18	approximated	approximate	VERB
ftr-325	3000	19	the	the	DET
ftr-325	3000	20	actual	actual	ADJ
ftr-325	3000	21	facts	fact	NOUN
ftr-325	3000	22	.	.	PUNCT
ftr-325	3001	1	the	the	DET
ftr-325	3001	2	before	before	ADP
ftr-325	3001	3	-	-	PUNCT
ftr-325	3001	4	and	and	CCONJ
ftr-325	3001	5	-	-	PUNCT
ftr-325	3001	6	after	after	NOUN
ftr-325	3001	7	valuation	valuation	NOUN
ftr-325	3001	8	method	method	NOUN
ftr-325	3001	9	proffered	proffer	VERB
ftr-325	3001	10	by	by	ADP
ftr-325	3001	11	the	the	DET
ftr-325	3001	12	taxpayer	taxpayer	NOUN
ftr-325	3001	13	was	be	AUX
ftr-325	3001	14	not	not	PART
ftr-325	3001	15	appropriate	appropriate	ADJ
ftr-325	3001	16	,	,	PUNCT
ftr-325	3001	17	because	because	SCONJ
ftr-325	3001	18	the	the	DET
ftr-325	3001	19	facts	fact	NOUN
ftr-325	3001	20	were	be	AUX
ftr-325	3001	21	not	not	PART
ftr-325	3001	22	analogous	analogous	ADJ
ftr-325	3001	23	to	to	ADP
ftr-325	3001	24	conservation	conservation	NOUN
ftr-325	3001	25	easements	easement	NOUN
ftr-325	3001	26	,	,	PUNCT
ftr-325	3001	27	where	where	SCONJ
ftr-325	3001	28	that	that	DET
ftr-325	3001	29	method	method	NOUN
ftr-325	3001	30	typically	typically	ADV
ftr-325	3001	31	is	be	AUX
ftr-325	3001	32	used	use	VERB
ftr-325	3001	33	;	;	PUNCT
ftr-325	3001	34	in	in	ADP
ftr-325	3001	35	this	this	DET
ftr-325	3001	36	case	case	NOUN
ftr-325	3001	37	the	the	DET
ftr-325	3001	38	donation	donation	NOUN
ftr-325	3001	39	destroyed	destroy	VERB
ftr-325	3001	40	the	the	DET
ftr-325	3001	41	residential	residential	ADJ
ftr-325	3001	42	value	value	NOUN
ftr-325	3001	43	rather	rather	ADV
ftr-325	3001	44	than	than	ADP
ftr-325	3001	45	transferring	transfer	VERB
ftr-325	3001	46	it	it	PRON
ftr-325	3001	47	.	.	PUNCT
ftr-325	3002	1	b.	b.	PROPN
ftr-325	3003	1	another	another	DET
ftr-325	3003	2	burning	burn	VERB
ftr-325	3003	3	house	house	NOUN
ftr-325	3003	4	charitable	charitable	ADJ
ftr-325	3003	5	contribution	contribution	NOUN
ftr-325	3003	6	deduction	deduction	NOUN
ftr-325	3003	7	goes	go	VERB
ftr-325	3003	8	up	up	ADP
ftr-325	3003	9	in	in	ADP
ftr-325	3003	10	smoke	smoke	NOUN
ftr-325	3003	11	.	.	PUNCT
ftr-325	3004	1	patel	patel	PROPN
ftr-325	3004	2	v.	v.	PROPN
ftr-325	3004	3	commissioner	commissioner	PROPN
ftr-325	3004	4	,	,	PUNCT
ftr-325	3004	5	138	138	NUM
ftr-325	3004	6	t.c	t.c	PROPN
ftr-325	3004	7	.	.	PUNCT
ftr-325	3005	1	no	no	INTJ
ftr-325	3005	2	.	.	NOUN
ftr-325	3006	1	23	23	NUM
ftr-325	3006	2	(	(	PUNCT
ftr-325	3006	3	6/27/12	6/27/12	NUM
ftr-325	3006	4	)	)	PUNCT
ftr-325	3006	5	.	.	PUNCT
ftr-325	3007	1	in	in	ADP
ftr-325	3007	2	2006	2006	NUM
ftr-325	3007	3	the	the	DET
ftr-325	3007	4	taxpayers	taxpayer	NOUN
ftr-325	3007	5	purchased	purchase	VERB
ftr-325	3007	6	residential	residential	ADJ
ftr-325	3007	7	property	property	NOUN
ftr-325	3007	8	with	with	ADP
ftr-325	3007	9	the	the	DET
ftr-325	3007	10	intention	intention	NOUN
ftr-325	3007	11	to	to	PART
ftr-325	3007	12	demolish	demolish	VERB
ftr-325	3007	13	the	the	DET
ftr-325	3007	14	house	house	NOUN
ftr-325	3007	15	and	and	CCONJ
ftr-325	3007	16	construct	construct	VERB
ftr-325	3007	17	a	a	DET
ftr-325	3007	18	new	new	ADJ
ftr-325	3007	19	one	one	NOUN
ftr-325	3007	20	on	on	ADP
ftr-325	3007	21	the	the	DET
ftr-325	3007	22	site	site	NOUN
ftr-325	3007	23	.	.	PUNCT
ftr-325	3008	1	shortly	shortly	ADV
ftr-325	3008	2	after	after	ADP
ftr-325	3008	3	purchasing	purchase	VERB
ftr-325	3008	4	the	the	DET
ftr-325	3008	5	property	property	NOUN
ftr-325	3008	6	,	,	PUNCT
ftr-325	3008	7	the	the	DET
ftr-325	3008	8	taxpayers	taxpayer	NOUN
ftr-325	3008	9	obtained	obtain	VERB
ftr-325	3008	10	a	a	DET
ftr-325	3008	11	demolition	demolition	NOUN
ftr-325	3008	12	permit	permit	NOUN
ftr-325	3008	13	and	and	CCONJ
ftr-325	3008	14	executed	execute	VERB
ftr-325	3008	15	documents	document	NOUN
ftr-325	3008	16	granting	grant	VERB
ftr-325	3008	17	the	the	DET
ftr-325	3008	18	local	local	ADJ
ftr-325	3008	19	fire	fire	NOUN
ftr-325	3008	20	department	department	NOUN
ftr-325	3008	21	the	the	DET
ftr-325	3008	22	right	right	NOUN
ftr-325	3008	23	to	to	PART
ftr-325	3008	24	conduct	conduct	VERB
ftr-325	3008	25	training	training	NOUN
ftr-325	3008	26	exercises	exercise	NOUN
ftr-325	3008	27	on	on	ADP
ftr-325	3008	28	the	the	DET
ftr-325	3008	29	property	property	NOUN
ftr-325	3008	30	and	and	CCONJ
ftr-325	3008	31	to	to	PART
ftr-325	3008	32	destroy	destroy	VERB
ftr-325	3008	33	the	the	DET
ftr-325	3008	34	house	house	NOUN
ftr-325	3008	35	by	by	ADP
ftr-325	3008	36	burning	burn	VERB
ftr-325	3008	37	during	during	ADP
ftr-325	3008	38	the	the	DET
ftr-325	3008	39	exercises	exercise	NOUN
ftr-325	3008	40	.	.	PUNCT
ftr-325	3009	1	soon	soon	ADV
ftr-325	3009	2	thereafter	thereafter	ADV
ftr-325	3009	3	live	live	VERB
ftr-325	3009	4	fire	fire	NOUN
ftr-325	3009	5	training	training	NOUN
ftr-325	3009	6	exercises	exercise	NOUN
ftr-325	3009	7	were	be	AUX
ftr-325	3009	8	conducted	conduct	VERB
ftr-325	3009	9	,	,	PUNCT
ftr-325	3009	10	and	and	CCONJ
ftr-325	3009	11	the	the	DET
ftr-325	3009	12	house	house	NOUN
ftr-325	3009	13	was	be	AUX
ftr-325	3009	14	destroyed	destroy	VERB
ftr-325	3009	15	.	.	PUNCT
ftr-325	3010	1	the	the	DET
ftr-325	3010	2	taxpayers	taxpayer	NOUN
ftr-325	3010	3	claimed	claim	VERB
ftr-325	3010	4	a	a	DET
ftr-325	3010	5	noncash	noncash	NOUN
ftr-325	3010	6	charitable	charitable	ADJ
ftr-325	3010	7	contribution	contribution	NOUN
ftr-325	3010	8	of	of	ADP
ftr-325	3010	9	$	$	SYM
ftr-325	3010	10	339,504	339,504	NUM
ftr-325	3010	11	for	for	ADP
ftr-325	3010	12	the	the	DET
ftr-325	3010	13	donation	donation	NOUN
ftr-325	3010	14	of	of	ADP
ftr-325	3010	15	the	the	DET
ftr-325	3010	16	house	house	NOUN
ftr-325	3010	17	to	to	ADP
ftr-325	3010	18	the	the	DET
ftr-325	3010	19	fire	fire	NOUN
ftr-325	3010	20	department	department	NOUN
ftr-325	3010	21	,	,	PUNCT
ftr-325	3010	22	but	but	CCONJ
ftr-325	3010	23	the	the	DET
ftr-325	3010	24	irs	irs	PROPN
ftr-325	3010	25	disallowed	disallow	VERB
ftr-325	3010	26	the	the	DET
ftr-325	3010	27	deduction	deduction	NOUN
ftr-325	3010	28	on	on	ADP
ftr-325	3010	29	the	the	DET
ftr-325	3010	30	ground	ground	NOUN
ftr-325	3010	31	that	that	SCONJ
ftr-325	3010	32	the	the	DET
ftr-325	3010	33	donation	donation	NOUN
ftr-325	3010	34	was	be	AUX
ftr-325	3010	35	a	a	DET
ftr-325	3010	36	contribution	contribution	NOUN
ftr-325	3010	37	of	of	ADP
ftr-325	3010	38	a	a	DET
ftr-325	3010	39	partial	partial	ADJ
ftr-325	3010	40	interest	interest	NOUN
ftr-325	3010	41	in	in	ADP
ftr-325	3010	42	property	property	NOUN
ftr-325	3010	43	,	,	PUNCT
ftr-325	3010	44	a	a	DET
ftr-325	3010	45	deduction	deduction	NOUN
ftr-325	3010	46	for	for	ADP
ftr-325	3010	47	which	which	PRON
ftr-325	3010	48	is	be	AUX
ftr-325	3010	49	denied	deny	VERB
ftr-325	3010	50	by	by	ADP
ftr-325	3010	51	§	§	PROPN
ftr-325	3010	52	170(f)(3	170(f)(3	NUM
ftr-325	3010	53	)	)	PUNCT
ftr-325	3010	54	.	.	PUNCT
ftr-325	3011	1	in	in	ADP
ftr-325	3011	2	a	a	DET
ftr-325	3011	3	reviewed	review	VERB
ftr-325	3011	4	opinion	opinion	NOUN
ftr-325	3011	5	by	by	ADP
ftr-325	3011	6	judge	judge	PROPN
ftr-325	3011	7	dawson	dawson	PROPN
ftr-325	3011	8	,	,	PUNCT
ftr-325	3011	9	the	the	DET
ftr-325	3011	10	tax	tax	NOUN
ftr-325	3011	11	court	court	NOUN
ftr-325	3011	12	granted	grant	VERB
ftr-325	3011	13	summary	summary	NOUN
ftr-325	3011	14	judgment	judgment	NOUN
ftr-325	3011	15	for	for	ADP
ftr-325	3011	16	the	the	DET
ftr-325	3011	17	irs	irs	PROPN
ftr-325	3011	18	and	and	CCONJ
ftr-325	3011	19	upheld	uphold	VERB
ftr-325	3011	20	the	the	DET
ftr-325	3011	21	denial	denial	NOUN
ftr-325	3011	22	of	of	ADP
ftr-325	3011	23	the	the	DET
ftr-325	3011	24	deduction	deduction	NOUN
ftr-325	3011	25	.	.	PUNCT
ftr-325	3012	1	the	the	DET
ftr-325	3012	2	court	court	NOUN
ftr-325	3012	3	reasoned	reason	VERB
ftr-325	3012	4	that	that	SCONJ
ftr-325	3012	5	under	under	ADP
ftr-325	3012	6	the	the	DET
ftr-325	3012	7	controlling	control	VERB
ftr-325	3012	8	(	(	PUNCT
ftr-325	3012	9	virginia	virginia	PROPN
ftr-325	3012	10	)	)	PUNCT
ftr-325	3012	11	state	state	NOUN
ftr-325	3012	12	law	law	NOUN
ftr-325	3012	13	,	,	PUNCT
ftr-325	3012	14	the	the	DET
ftr-325	3012	15	taxpayers	taxpayer	NOUN
ftr-325	3012	16	had	have	AUX
ftr-325	3012	17	merely	merely	ADV
ftr-325	3012	18	granted	grant	VERB
ftr-325	3012	19	the	the	DET
ftr-325	3012	20	fire	fire	NOUN
ftr-325	3012	21	department	department	NOUN
ftr-325	3012	22	a	a	DET
ftr-325	3012	23	license	license	NOUN
ftr-325	3012	24	to	to	PART
ftr-325	3012	25	conduct	conduct	VERB
ftr-325	3012	26	training	training	NOUN
ftr-325	3012	27	exercises	exercise	NOUN
ftr-325	3012	28	on	on	ADP
ftr-325	3012	29	the	the	DET
ftr-325	3012	30	property	property	NOUN
ftr-325	3012	31	and	and	CCONJ
ftr-325	3012	32	to	to	PART
ftr-325	3012	33	destroy	destroy	VERB
ftr-325	3012	34	the	the	DET
ftr-325	3012	35	building	building	NOUN
ftr-325	3012	36	,	,	PUNCT
ftr-325	3012	37	which	which	PRON
ftr-325	3012	38	did	do	AUX
ftr-325	3012	39	not	not	PART
ftr-325	3012	40	convey	convey	VERB
ftr-325	3012	41	any	any	DET
ftr-325	3012	42	interest	interest	NOUN
ftr-325	3012	43	in	in	ADP
ftr-325	3012	44	the	the	DET
ftr-325	3012	45	building	building	NOUN
ftr-325	3012	46	to	to	ADP
ftr-325	3012	47	the	the	DET
ftr-325	3012	48	fire	fire	NOUN
ftr-325	3012	49	department	department	NOUN
ftr-325	3012	50	.	.	PUNCT
ftr-325	3013	1	in	in	ADP
ftr-325	3013	2	doing	do	VERB
ftr-325	3013	3	so	so	ADV
ftr-325	3013	4	,	,	PUNCT
ftr-325	3013	5	they	they	PRON
ftr-325	3013	6	conveyed	convey	VERB
ftr-325	3013	7	only	only	ADV
ftr-325	3013	8	a	a	DET
ftr-325	3013	9	partial	partial	ADJ
ftr-325	3013	10	interest	interest	NOUN
ftr-325	3013	11	in	in	ADP
ftr-325	3013	12	the	the	DET
ftr-325	3013	13	land	land	NOUN
ftr-325	3013	14	.	.	PUNCT
ftr-325	3014	1	section	section	NOUN
ftr-325	3014	2	170(f)(3	170(f)(3	NUM
ftr-325	3014	3	)	)	PUNCT
ftr-325	3014	4	thus	thus	ADV
ftr-325	3014	5	denies	deny	VERB
ftr-325	3014	6	any	any	DET
ftr-325	3014	7	charitable	charitable	ADJ
ftr-325	3014	8	contribution	contribution	NOUN
ftr-325	3014	9	deduction	deduction	NOUN
ftr-325	3014	10	for	for	ADP
ftr-325	3014	11	the	the	DET
ftr-325	3014	12	donation	donation	NOUN
ftr-325	3014	13	of	of	ADP
ftr-325	3014	14	the	the	DET
ftr-325	3014	15	use	use	NOUN
ftr-325	3014	16	of	of	ADP
ftr-325	3014	17	the	the	DET
ftr-325	3014	18	property	property	NOUN
ftr-325	3014	19	regardless	regardless	ADV
ftr-325	3014	20	of	of	ADP
ftr-325	3014	21	the	the	DET
ftr-325	3014	22	value	value	NOUN
ftr-325	3014	23	of	of	ADP
ftr-325	3014	24	that	that	DET
ftr-325	3014	25	use	use	NOUN
ftr-325	3014	26	.	.	PUNCT
ftr-325	3015	1	however	however	ADV
ftr-325	3015	2	,	,	PUNCT
ftr-325	3015	3	the	the	DET
ftr-325	3015	4	taxpayers	taxpayer	NOUN
ftr-325	3015	5	acted	act	VERB
ftr-325	3015	6	with	with	ADP
ftr-325	3015	7	reasonable	reasonable	ADJ
ftr-325	3015	8	cause	cause	NOUN
ftr-325	3015	9	and	and	CCONJ
ftr-325	3015	10	in	in	ADP
ftr-325	3015	11	good	good	ADJ
ftr-325	3015	12	faith	faith	NOUN
ftr-325	3015	13	and	and	CCONJ
ftr-325	3015	14	were	be	AUX
ftr-325	3015	15	not	not	PART
ftr-325	3015	16	liable	liable	ADJ
ftr-325	3015	17	for	for	ADP
ftr-325	3015	18	any	any	DET
ftr-325	3015	19	accuracyrelated	accuracyrelate	VERB
ftr-325	3015	20	penalty	penalty	NOUN
ftr-325	3015	21	under	under	ADP
ftr-325	3015	22	§	§	PROPN
ftr-325	3015	23	§	§	PROPN
ftr-325	3015	24	6662(a	6662(a	NOUN
ftr-325	3015	25	)	)	PUNCT
ftr-325	3015	26	or	or	CCONJ
ftr-325	3015	27	(	(	PUNCT
ftr-325	3015	28	h	h	NOUN
ftr-325	3015	29	)	)	PUNCT
ftr-325	3015	30	,	,	PUNCT
ftr-325	3015	31	because	because	SCONJ
ftr-325	3015	32	at	at	ADP
ftr-325	3015	33	the	the	DET
ftr-325	3015	34	time	time	NOUN
ftr-325	3015	35	they	they	PRON
ftr-325	3015	36	filed	file	VERB
ftr-325	3015	37	their	their	PRON
ftr-325	3015	38	return	return	NOUN
ftr-325	3015	39	,	,	PUNCT
ftr-325	3015	40	scharf	scharf	PROPN
ftr-325	3015	41	v.	v.	PRON
ftr-325	3015	42	commissioner	commissioner	PROPN
ftr-325	3015	43	,	,	PUNCT
ftr-325	3015	44	t.c	t.c	PROPN
ftr-325	3015	45	.	.	PROPN
ftr-325	3015	46	memo	memo	NOUN
ftr-325	3015	47	.	.	PUNCT
ftr-325	3016	1	1973	1973	NUM
ftr-325	3016	2	-	-	SYM
ftr-325	3016	3	265	265	NUM
ftr-325	3016	4	,	,	PUNCT
ftr-325	3016	5	which	which	PRON
ftr-325	3016	6	held	hold	VERB
ftr-325	3016	7	that	that	SCONJ
ftr-325	3016	8	a	a	DET
ftr-325	3016	9	654	654	NUM
ftr-325	3016	10	florida	florida	PROPN
ftr-325	3016	11	tax	tax	NOUN
ftr-325	3016	12	review	review	NOUN
ftr-325	3016	13	[	[	X
ftr-325	3016	14	vol	vol	NOUN
ftr-325	3016	15	.	.	PUNCT
ftr-325	3017	1	13:10	13:10	NUM
ftr-325	3017	2	charitable	charitable	ADJ
ftr-325	3017	3	contribution	contribution	NOUN
ftr-325	3017	4	deduction	deduction	NOUN
ftr-325	3017	5	was	be	AUX
ftr-325	3017	6	available	available	ADJ
ftr-325	3017	7	for	for	ADP
ftr-325	3017	8	the	the	DET
ftr-325	3017	9	donation	donation	NOUN
ftr-325	3017	10	of	of	ADP
ftr-325	3017	11	a	a	DET
ftr-325	3017	12	building	building	NOUN
ftr-325	3017	13	to	to	ADP
ftr-325	3017	14	a	a	DET
ftr-325	3017	15	volunteer	volunteer	NOUN
ftr-325	3017	16	fire	fire	NOUN
ftr-325	3017	17	department	department	NOUN
ftr-325	3017	18	for	for	ADP
ftr-325	3017	19	demolition	demolition	NOUN
ftr-325	3017	20	in	in	ADP
ftr-325	3017	21	firefighter	firefighter	NOUN
ftr-325	3017	22	training	training	NOUN
ftr-325	3017	23	exercises	exercise	NOUN
ftr-325	3017	24	,	,	PUNCT
ftr-325	3017	25	was	be	AUX
ftr-325	3017	26	the	the	DET
ftr-325	3017	27	only	only	ADJ
ftr-325	3017	28	relevant	relevant	ADJ
ftr-325	3017	29	case	case	NOUN
ftr-325	3017	30	law	law	NOUN
ftr-325	3017	31	.	.	PUNCT
ftr-325	3018	1			X
ftr-325	3018	2	an	an	DET
ftr-325	3018	3	appendix	appendix	NOUN
ftr-325	3018	4	explained	explain	VERB
ftr-325	3018	5	that	that	SCONJ
ftr-325	3018	6	a	a	DET
ftr-325	3018	7	license	license	NOUN
ftr-325	3018	8	does	do	AUX
ftr-325	3018	9	not	not	PART
ftr-325	3018	10	convey	convey	VERB
ftr-325	3018	11	an	an	DET
ftr-325	3018	12	interest	interest	NOUN
ftr-325	3018	13	in	in	ADP
ftr-325	3018	14	the	the	DET
ftr-325	3018	15	property	property	NOUN
ftr-325	3018	16	under	under	ADP
ftr-325	3018	17	the	the	DET
ftr-325	3018	18	common	common	ADJ
ftr-325	3018	19	law	law	NOUN
ftr-325	3018	20	in	in	ADP
ftr-325	3018	21	any	any	DET
ftr-325	3018	22	state	state	NOUN
ftr-325	3018	23	or	or	CCONJ
ftr-325	3018	24	the	the	DET
ftr-325	3018	25	district	district	NOUN
ftr-325	3018	26	of	of	ADP
ftr-325	3018	27	columbia	columbia	PROPN
ftr-325	3018	28	.	.	PUNCT
ftr-325	3019	1			PROPN
ftr-325	3019	2	judges	judge	NOUN
ftr-325	3019	3	colvin	colvin	PROPN
ftr-325	3019	4	,	,	PUNCT
ftr-325	3019	5	cohen	cohen	PROPN
ftr-325	3019	6	,	,	PUNCT
ftr-325	3019	7	vasquez	vasquez	PROPN
ftr-325	3019	8	,	,	PUNCT
ftr-325	3019	9	thornton	thornton	PROPN
ftr-325	3019	10	,	,	PUNCT
ftr-325	3019	11	marvel	marvel	PROPN
ftr-325	3019	12	,	,	PUNCT
ftr-325	3019	13	gustafson	gustafson	PROPN
ftr-325	3019	14	,	,	PUNCT
ftr-325	3019	15	and	and	CCONJ
ftr-325	3019	16	morrison	morrison	PROPN
ftr-325	3019	17	joined	join	VERB
ftr-325	3019	18	in	in	ADP
ftr-325	3019	19	the	the	DET
ftr-325	3019	20	opinion	opinion	NOUN
ftr-325	3019	21	of	of	ADP
ftr-325	3019	22	the	the	DET
ftr-325	3019	23	court	court	NOUN
ftr-325	3019	24	.	.	PUNCT
ftr-325	3020	1	judge	judge	PROPN
ftr-325	3020	2	paris	paris	PROPN
ftr-325	3020	3	concurred	concur	VERB
ftr-325	3020	4	in	in	ADP
ftr-325	3020	5	the	the	DET
ftr-325	3020	6	result	result	NOUN
ftr-325	3020	7	only	only	ADV
ftr-325	3020	8	.	.	PUNCT
ftr-325	3021	1			PRON
ftr-325	3021	2	judge	judge	PROPN
ftr-325	3021	3	gale	gale	PROPN
ftr-325	3021	4	,	,	PUNCT
ftr-325	3021	5	in	in	ADP
ftr-325	3021	6	an	an	DET
ftr-325	3021	7	opinion	opinion	NOUN
ftr-325	3021	8	joined	join	VERB
ftr-325	3021	9	by	by	ADP
ftr-325	3021	10	judges	judge	NOUN
ftr-325	3021	11	halpern	halpern	PROPN
ftr-325	3021	12	,	,	PUNCT
ftr-325	3021	13	foley	foley	PROPN
ftr-325	3021	14	,	,	PUNCT
ftr-325	3021	15	goeke	goeke	ADJ
ftr-325	3021	16	,	,	PUNCT
ftr-325	3021	17	wherry	wherry	PROPN
ftr-325	3021	18	,	,	PUNCT
ftr-325	3021	19	kroupa	kroupa	NOUN
ftr-325	3021	20	,	,	PUNCT
ftr-325	3021	21	and	and	CCONJ
ftr-325	3021	22	holmes	holme	NOUN
ftr-325	3021	23	,	,	PUNCT
ftr-325	3021	24	dissented	dissent	VERB
ftr-325	3021	25	.	.	PUNCT
ftr-325	3022	1	the	the	DET
ftr-325	3022	2	dissent	dissent	NOUN
ftr-325	3022	3	reasoned	reason	VERB
ftr-325	3022	4	that	that	SCONJ
ftr-325	3022	5	the	the	DET
ftr-325	3022	6	taxpayers	taxpayer	NOUN
ftr-325	3022	7	had	have	AUX
ftr-325	3022	8	not	not	PART
ftr-325	3022	9	merely	merely	ADV
ftr-325	3022	10	granted	grant	VERB
ftr-325	3022	11	a	a	DET
ftr-325	3022	12	license	license	NOUN
ftr-325	3022	13	,	,	PUNCT
ftr-325	3022	14	but	but	CCONJ
ftr-325	3022	15	―by	―by	NUM
ftr-325	3022	16	virtue	virtue	NOUN
ftr-325	3022	17	of	of	ADP
ftr-325	3022	18	the	the	DET
ftr-325	3022	19	fire	fire	NOUN
ftr-325	3022	20	department‘s	department‘s	NOUN
ftr-325	3022	21	severance	severance	NOUN
ftr-325	3022	22	and	and	CCONJ
ftr-325	3022	23	destruction	destruction	NOUN
ftr-325	3022	24	of	of	ADP
ftr-325	3022	25	the	the	DET
ftr-325	3022	26	house	house	NOUN
ftr-325	3022	27	,	,	PUNCT
ftr-325	3022	28	petitioners	petitioner	NOUN
ftr-325	3022	29	in	in	ADP
ftr-325	3022	30	substance	substance	NOUN
ftr-325	3022	31	ceded	cede	VERB
ftr-325	3022	32	all	all	DET
ftr-325	3022	33	substantial	substantial	ADJ
ftr-325	3022	34	property	property	NOUN
ftr-325	3022	35	interests	interest	NOUN
ftr-325	3022	36	they	they	PRON
ftr-325	3022	37	held	hold	VERB
ftr-325	3022	38	in	in	ADP
ftr-325	3022	39	the	the	DET
ftr-325	3022	40	structure	structure	NOUN
ftr-325	3022	41	to	to	ADP
ftr-325	3022	42	the	the	DET
ftr-325	3022	43	department.‖	department.‖	NOUN
ftr-325	3022	44	citing	cite	VERB
ftr-325	3022	45	rolfs	rolfs	PROPN
ftr-325	3022	46	v.	v.	PROPN
ftr-325	3022	47	commissioner	commissioner	PROPN
ftr-325	3022	48	,	,	PUNCT
ftr-325	3022	49	668	668	NUM
ftr-325	3022	50	f.3d	f.3d	NUM
ftr-325	3022	51	at	at	ADP
ftr-325	3022	52	888	888	NUM
ftr-325	3022	53	(	(	PUNCT
ftr-325	3022	54	7th	7th	ADJ
ftr-325	3022	55	cir	cir	NOUN
ftr-325	3022	56	.	.	PROPN
ftr-325	3022	57	2012	2012	NUM
ftr-325	3022	58	)	)	PUNCT
ftr-325	3022	59	,	,	PUNCT
ftr-325	3022	60	aff’g	aff’g	PROPN
ftr-325	3022	61	135	135	NUM
ftr-325	3022	62	t.c	t.c	PROPN
ftr-325	3022	63	.	.	PROPN
ftr-325	3022	64	471	471	NUM
ftr-325	3022	65	(	(	PUNCT
ftr-325	3022	66	2010	2010	NUM
ftr-325	3022	67	)	)	PUNCT
ftr-325	3022	68	,	,	PUNCT
ftr-325	3022	69	in	in	ADP
ftr-325	3022	70	which	which	PRON
ftr-325	3022	71	judge	judge	NOUN
ftr-325	3022	72	gale	gale	NOUN
ftr-325	3022	73	wrote	write	VERB
ftr-325	3022	74	the	the	DET
ftr-325	3022	75	tax	tax	NOUN
ftr-325	3022	76	court	court	NOUN
ftr-325	3022	77	opinion	opinion	NOUN
ftr-325	3022	78	,	,	PUNCT
ftr-325	3022	79	the	the	DET
ftr-325	3022	80	dissent	dissent	NOUN
ftr-325	3022	81	noted	note	VERB
ftr-325	3022	82	that	that	SCONJ
ftr-325	3022	83	to	to	PART
ftr-325	3022	84	be	be	AUX
ftr-325	3022	85	entitled	entitle	VERB
ftr-325	3022	86	to	to	ADP
ftr-325	3022	87	a	a	DET
ftr-325	3022	88	charitable	charitable	ADJ
ftr-325	3022	89	contribution	contribution	NOUN
ftr-325	3022	90	deduction	deduction	NOUN
ftr-325	3022	91	,	,	PUNCT
ftr-325	3022	92	the	the	DET
ftr-325	3022	93	taxpayers	taxpayer	NOUN
ftr-325	3022	94	―must	―must	ADV
ftr-325	3022	95	show	show	VERB
ftr-325	3022	96	that	that	SCONJ
ftr-325	3022	97	the	the	DET
ftr-325	3022	98	value	value	NOUN
ftr-325	3022	99	of	of	ADP
ftr-325	3022	100	the	the	DET
ftr-325	3022	101	house	house	NOUN
ftr-325	3022	102	,	,	PUNCT
ftr-325	3022	103	taking	take	VERB
ftr-325	3022	104	into	into	ADP
ftr-325	3022	105	account	account	NOUN
ftr-325	3022	106	the	the	DET
ftr-325	3022	107	conditions	condition	NOUN
ftr-325	3022	108	on	on	ADP
ftr-325	3022	109	its	its	PRON
ftr-325	3022	110	donation	donation	NOUN
ftr-325	3022	111	,	,	PUNCT
ftr-325	3022	112	exceeded	exceed	VERB
ftr-325	3022	113	the	the	DET
ftr-325	3022	114	value	value	NOUN
ftr-325	3022	115	of	of	ADP
ftr-325	3022	116	the	the	DET
ftr-325	3022	117	benefit	benefit	NOUN
ftr-325	3022	118	they	they	PRON
ftr-325	3022	119	received	receive	VERB
ftr-325	3022	120	from	from	ADP
ftr-325	3022	121	the	the	DET
ftr-325	3022	122	fire	fire	NOUN
ftr-325	3022	123	department	department	NOUN
ftr-325	3022	124	in	in	ADP
ftr-325	3022	125	the	the	DET
ftr-325	3022	126	form	form	NOUN
ftr-325	3022	127	of	of	ADP
ftr-325	3022	128	demolition	demolition	NOUN
ftr-325	3022	129	services.‖	services.‖	NOUN
ftr-325	3022	130	thus	thus	ADV
ftr-325	3022	131	the	the	DET
ftr-325	3022	132	dissenters	dissenter	NOUN
ftr-325	3022	133	would	would	AUX
ftr-325	3022	134	have	have	AUX
ftr-325	3022	135	denied	deny	VERB
ftr-325	3022	136	the	the	DET
ftr-325	3022	137	motion	motion	NOUN
ftr-325	3022	138	for	for	ADP
ftr-325	3022	139	summary	summary	NOUN
ftr-325	3022	140	judgment	judgment	NOUN
ftr-325	3022	141	and	and	CCONJ
ftr-325	3022	142	proceeded	proceed	VERB
ftr-325	3022	143	to	to	ADP
ftr-325	3022	144	trial	trial	NOUN
ftr-325	3022	145	on	on	ADP
ftr-325	3022	146	that	that	DET
ftr-325	3022	147	fact	fact	NOUN
ftr-325	3022	148	question	question	NOUN
ftr-325	3022	149	.	.	PUNCT
ftr-325	3023	1			PRON
ftr-325	3023	2	judge	judge	PROPN
ftr-325	3023	3	kerrigan	kerrigan	PROPN
ftr-325	3023	4	dissented	dissent	VERB
ftr-325	3023	5	but	but	CCONJ
ftr-325	3023	6	did	do	AUX
ftr-325	3023	7	not	not	PART
ftr-325	3023	8	join	join	VERB
ftr-325	3023	9	in	in	ADP
ftr-325	3023	10	judge	judge	NOUN
ftr-325	3023	11	gale‘s	gale‘s	PROPN
ftr-325	3023	12	dissent	dissent	NOUN
ftr-325	3023	13	or	or	CCONJ
ftr-325	3023	14	write	write	VERB
ftr-325	3023	15	separately	separately	ADV
ftr-325	3023	16	.	.	PUNCT
ftr-325	3024	1	3	3	X
ftr-325	3024	2	.	.	X
ftr-325	3024	3	mining	mining	NOUN
ftr-325	3024	4	is	be	AUX
ftr-325	3024	5	not	not	PART
ftr-325	3024	6	the	the	DET
ftr-325	3024	7	highest	high	ADJ
ftr-325	3024	8	and	and	CCONJ
ftr-325	3024	9	best	good	ADJ
ftr-325	3024	10	use	use	NOUN
ftr-325	3024	11	for	for	ADP
ftr-325	3024	12	land	land	NOUN
ftr-325	3024	13	that	that	PRON
ftr-325	3024	14	no	no	DET
ftr-325	3024	15	one	one	NOUN
ftr-325	3024	16	actually	actually	ADV
ftr-325	3024	17	wants	want	VERB
ftr-325	3024	18	to	to	PART
ftr-325	3024	19	mine	mine	PRON
ftr-325	3024	20	.	.	PUNCT
ftr-325	3025	1	esgar	esgar	PROPN
ftr-325	3025	2	corp	corp	PROPN
ftr-325	3025	3	.	.	PROPN
ftr-325	3026	1	v.	v.	PROPN
ftr-325	3026	2	commissioner	commissioner	PROPN
ftr-325	3026	3	,	,	PUNCT
ftr-325	3026	4	t.c	t.c	PROPN
ftr-325	3026	5	.	.	PROPN
ftr-325	3026	6	memo	memo	NOUN
ftr-325	3026	7	.	.	PUNCT
ftr-325	3027	1	2012	2012	NUM
ftr-325	3027	2	-	-	SYM
ftr-325	3027	3	35	35	NUM
ftr-325	3027	4	(	(	PUNCT
ftr-325	3027	5	2/6/12	2/6/12	NUM
ftr-325	3027	6	)	)	PUNCT
ftr-325	3027	7	.	.	PUNCT
ftr-325	3028	1	the	the	DET
ftr-325	3028	2	taxpayers	taxpayer	NOUN
ftr-325	3028	3	granted	grant	VERB
ftr-325	3028	4	conservation	conservation	NOUN
ftr-325	3028	5	easements	easement	NOUN
ftr-325	3028	6	in	in	ADP
ftr-325	3028	7	certain	certain	ADJ
ftr-325	3028	8	land	land	NOUN
ftr-325	3028	9	that	that	PRON
ftr-325	3028	10	was	be	AUX
ftr-325	3028	11	zoned	zone	VERB
ftr-325	3028	12	irrigated	irrigate	VERB
ftr-325	3028	13	,	,	PUNCT
ftr-325	3028	14	agricultural	agricultural	ADJ
ftr-325	3028	15	,	,	PUNCT
ftr-325	3028	16	and	and	CCONJ
ftr-325	3028	17	which	which	PRON
ftr-325	3028	18	had	have	AUX
ftr-325	3028	19	historically	historically	ADV
ftr-325	3028	20	been	be	AUX
ftr-325	3028	21	used	use	VERB
ftr-325	3028	22	as	as	ADP
ftr-325	3028	23	irrigated	irrigated	ADJ
ftr-325	3028	24	and	and	CCONJ
ftr-325	3028	25	unirrigated	unirrigated	ADJ
ftr-325	3028	26	farmland	farmland	NOUN
ftr-325	3028	27	.	.	PUNCT
ftr-325	3029	1	the	the	DET
ftr-325	3029	2	land	land	NOUN
ftr-325	3029	3	was	be	AUX
ftr-325	3029	4	not	not	PART
ftr-325	3029	5	permitted	permit	VERB
ftr-325	3029	6	for	for	ADP
ftr-325	3029	7	any	any	DET
ftr-325	3029	8	mining	mining	NOUN
ftr-325	3029	9	,	,	PUNCT
ftr-325	3029	10	but	but	CCONJ
ftr-325	3029	11	absent	absent	VERB
ftr-325	3029	12	the	the	DET
ftr-325	3029	13	donations	donation	NOUN
ftr-325	3029	14	it	it	PRON
ftr-325	3029	15	was	be	AUX
ftr-325	3029	16	likely	likely	ADJ
ftr-325	3029	17	that	that	SCONJ
ftr-325	3029	18	the	the	DET
ftr-325	3029	19	necessary	necessary	ADJ
ftr-325	3029	20	permits	permit	NOUN
ftr-325	3029	21	to	to	ADP
ftr-325	3029	22	mine	mine	PRON
ftr-325	3029	23	(	(	PUNCT
ftr-325	3029	24	gravel	gravel	NOUN
ftr-325	3029	25	)	)	PUNCT
ftr-325	3029	26	could	could	AUX
ftr-325	3029	27	have	have	AUX
ftr-325	3029	28	been	be	AUX
ftr-325	3029	29	obtained	obtain	VERB
ftr-325	3029	30	.	.	PUNCT
ftr-325	3030	1	the	the	DET
ftr-325	3030	2	terms	term	NOUN
ftr-325	3030	3	of	of	ADP
ftr-325	3030	4	the	the	DET
ftr-325	3030	5	conservation	conservation	NOUN
ftr-325	3030	6	easements	easement	NOUN
ftr-325	3030	7	provided	provide	VERB
ftr-325	3030	8	the	the	DET
ftr-325	3030	9	donee	donee	NOUN
ftr-325	3030	10	organization	organization	NOUN
ftr-325	3030	11	perpetual	perpetual	ADJ
ftr-325	3030	12	rights	right	NOUN
ftr-325	3030	13	to	to	PART
ftr-325	3030	14	preserve	preserve	VERB
ftr-325	3030	15	the	the	DET
ftr-325	3030	16	natural	natural	ADJ
ftr-325	3030	17	and	and	CCONJ
ftr-325	3030	18	open	open	ADJ
ftr-325	3030	19	space	space	NOUN
ftr-325	3030	20	conditions	condition	NOUN
ftr-325	3030	21	and	and	CCONJ
ftr-325	3030	22	protect	protect	VERB
ftr-325	3030	23	the	the	DET
ftr-325	3030	24	wildlife	wildlife	NOUN
ftr-325	3030	25	,	,	PUNCT
ftr-325	3030	26	ecological	ecological	ADJ
ftr-325	3030	27	,	,	PUNCT
ftr-325	3030	28	and	and	CCONJ
ftr-325	3030	29	environmental	environmental	ADJ
ftr-325	3030	30	values	value	NOUN
ftr-325	3030	31	and	and	CCONJ
ftr-325	3030	32	water	water	NOUN
ftr-325	3030	33	quality	quality	NOUN
ftr-325	3030	34	characteristics	characteristic	NOUN
ftr-325	3030	35	of	of	ADP
ftr-325	3030	36	the	the	DET
ftr-325	3030	37	property	property	NOUN
ftr-325	3030	38	.	.	PUNCT
ftr-325	3031	1	the	the	DET
ftr-325	3031	2	conservation	conservation	NOUN
ftr-325	3031	3	easements	easement	NOUN
ftr-325	3031	4	specifically	specifically	ADV
ftr-325	3031	5	prohibited	prohibit	VERB
ftr-325	3031	6	the	the	DET
ftr-325	3031	7	mining	mining	NOUN
ftr-325	3031	8	or	or	CCONJ
ftr-325	3031	9	extraction	extraction	NOUN
ftr-325	3031	10	of	of	ADP
ftr-325	3031	11	sand	sand	NOUN
ftr-325	3031	12	,	,	PUNCT
ftr-325	3031	13	gravel	gravel	NOUN
ftr-325	3031	14	,	,	PUNCT
ftr-325	3031	15	rock	rock	NOUN
ftr-325	3031	16	,	,	PUNCT
ftr-325	3031	17	or	or	CCONJ
ftr-325	3031	18	any	any	DET
ftr-325	3031	19	other	other	ADJ
ftr-325	3031	20	mineral	mineral	NOUN
ftr-325	3031	21	.	.	PUNCT
ftr-325	3032	1	the	the	DET
ftr-325	3032	2	taxpayers	taxpayer	NOUN
ftr-325	3032	3	valued	value	VERB
ftr-325	3032	4	the	the	DET
ftr-325	3032	5	easement	easement	ADJ
ftr-325	3032	6	donation	donation	NOUN
ftr-325	3032	7	under	under	ADP
ftr-325	3032	8	the	the	DET
ftr-325	3032	9	―before	―before	PROPN
ftr-325	3032	10	and	and	CCONJ
ftr-325	3032	11	after	after	ADP
ftr-325	3032	12	method,‖	method,‖	PROPN
ftr-325	3032	13	treating	treat	VERB
ftr-325	3032	14	the	the	DET
ftr-325	3032	15	highest	high	ADJ
ftr-325	3032	16	and	and	CCONJ
ftr-325	3032	17	best	good	ADJ
ftr-325	3032	18	use	use	NOUN
ftr-325	3032	19	before	before	ADP
ftr-325	3032	20	the	the	DET
ftr-325	3032	21	donation	donation	NOUN
ftr-325	3032	22	as	as	ADP
ftr-325	3032	23	gravel	gravel	NOUN
ftr-325	3032	24	mining	mining	NOUN
ftr-325	3032	25	.	.	PUNCT
ftr-325	3033	1	the	the	DET
ftr-325	3033	2	tax	tax	NOUN
ftr-325	3033	3	court	court	NOUN
ftr-325	3033	4	(	(	PUNCT
ftr-325	3033	5	judge	judge	PROPN
ftr-325	3033	6	wherry	wherry	PROPN
ftr-325	3033	7	)	)	PUNCT
ftr-325	3033	8	held	hold	VERB
ftr-325	3033	9	that	that	SCONJ
ftr-325	3033	10	the	the	DET
ftr-325	3033	11	before	before	ADV
ftr-325	3033	12	highest	high	ADJ
ftr-325	3033	13	and	and	CCONJ
ftr-325	3033	14	best	good	ADJ
ftr-325	3033	15	use	use	NOUN
ftr-325	3033	16	was	be	AUX
ftr-325	3033	17	agricultural	agricultural	ADJ
ftr-325	3033	18	,	,	PUNCT
ftr-325	3033	19	not	not	PART
ftr-325	3033	20	mining	mining	NOUN
ftr-325	3033	21	.	.	PUNCT
ftr-325	3034	1	where	where	SCONJ
ftr-325	3034	2	.	.	PUNCT
ftr-325	3034	3	.	.	PUNCT
ftr-325	3034	4	.	.	PUNCT
ftr-325	3035	1	an	an	DET
ftr-325	3035	2	asserted	asserted	ADJ
ftr-325	3035	3	highest	high	ADJ
ftr-325	3035	4	and	and	CCONJ
ftr-325	3035	5	best	good	ADJ
ftr-325	3035	6	use	use	NOUN
ftr-325	3035	7	differs	differ	NOUN
ftr-325	3035	8	from	from	ADP
ftr-325	3035	9	current	current	ADJ
ftr-325	3035	10	use	use	NOUN
ftr-325	3035	11	,	,	PUNCT
ftr-325	3035	12	the	the	DET
ftr-325	3035	13	use	use	NOUN
ftr-325	3035	14	must	must	AUX
ftr-325	3035	15	be	be	AUX
ftr-325	3035	16	reasonably	reasonably	ADV
ftr-325	3035	17	probable	probable	ADJ
ftr-325	3035	18	and	and	CCONJ
ftr-325	3035	19	2013	2013	NUM
ftr-325	3035	20	]	]	PUNCT
ftr-325	3035	21	recent	recent	ADJ
ftr-325	3035	22	developments	development	NOUN
ftr-325	3035	23	in	in	ADP
ftr-325	3035	24	federal	federal	ADJ
ftr-325	3035	25	income	income	NOUN
ftr-325	3035	26	taxation	taxation	NOUN
ftr-325	3035	27	655	655	NUM
ftr-325	3035	28	have	have	VERB
ftr-325	3035	29	real	real	ADJ
ftr-325	3035	30	market	market	NOUN
ftr-325	3035	31	value	value	NOUN
ftr-325	3035	32	.	.	PUNCT
ftr-325	3035	33	.	.	PUNCT
ftr-325	3035	34	.	.	PUNCT
ftr-325	3035	35	.	.	PUNCT
ftr-325	3036	1	―any	―any	PROPN
ftr-325	3036	2	suggested	suggest	VERB
ftr-325	3036	3	use	use	VERB
ftr-325	3036	4	higher	high	ADJ
ftr-325	3036	5	than	than	ADP
ftr-325	3036	6	current	current	ADJ
ftr-325	3036	7	use	use	NOUN
ftr-325	3036	8	requires	require	VERB
ftr-325	3036	9	both	both	PRON
ftr-325	3036	10	‗closeness	‗closeness	ADP
ftr-325	3036	11	in	in	ADP
ftr-325	3036	12	time	time	NOUN
ftr-325	3036	13	‘	'	PUNCT
ftr-325	3036	14	and	and	CCONJ
ftr-325	3036	15	‗reasonable	‗reasonable	ADJ
ftr-325	3036	16	probability‘‖.	probability‘‖.	NUM
ftr-325	3036	17	hilborn	hilborn	ADJ
ftr-325	3036	18	v.	v.	ADP
ftr-325	3036	19	commissioner	commissioner	NOUN
ftr-325	3036	20	,	,	PUNCT
ftr-325	3037	1	[	[	X
ftr-325	3037	2	85	85	NUM
ftr-325	3037	3	t.c	t.c	PROPN
ftr-325	3037	4	.	.	PROPN
ftr-325	3037	5	677	677	NUM
ftr-325	3037	6	,	,	PUNCT
ftr-325	3037	7	689	689	NUM
ftr-325	3037	8	(	(	PUNCT
ftr-325	3037	9	1985	1985	NUM
ftr-325	3037	10	)	)	PUNCT
ftr-325	3037	11	]	]	PUNCT
ftr-325	3037	12	.	.	PUNCT
ftr-325	3038	1	any	any	DET
ftr-325	3038	2	proposed	propose	VERB
ftr-325	3038	3	uses	use	VERB
ftr-325	3038	4	that	that	DET
ftr-325	3038	5	―depend	―depend	NOUN
ftr-325	3038	6	upon	upon	SCONJ
ftr-325	3038	7	events	event	NOUN
ftr-325	3038	8	or	or	CCONJ
ftr-325	3038	9	combinations	combination	NOUN
ftr-325	3038	10	of	of	ADP
ftr-325	3038	11	occurrences	occurrence	NOUN
ftr-325	3038	12	which	which	PRON
ftr-325	3038	13	,	,	PUNCT
ftr-325	3038	14	while	while	SCONJ
ftr-325	3038	15	within	within	ADP
ftr-325	3038	16	the	the	DET
ftr-325	3038	17	realm	realm	NOUN
ftr-325	3038	18	of	of	ADP
ftr-325	3038	19	possibility	possibility	NOUN
ftr-325	3038	20	,	,	PUNCT
ftr-325	3038	21	are	be	AUX
ftr-325	3038	22	not	not	PART
ftr-325	3038	23	fairly	fairly	ADV
ftr-325	3038	24	shown	show	VERB
ftr-325	3038	25	to	to	PART
ftr-325	3038	26	be	be	AUX
ftr-325	3038	27	reasonably	reasonably	ADV
ftr-325	3038	28	probable‖	probable‖	PROPN
ftr-325	3038	29	are	be	AUX
ftr-325	3038	30	to	to	PART
ftr-325	3038	31	be	be	AUX
ftr-325	3038	32	excluded	exclude	VERB
ftr-325	3038	33	from	from	ADP
ftr-325	3038	34	consideration	consideration	NOUN
ftr-325	3038	35	.	.	PUNCT
ftr-325	3039	1	olson	olson	PROPN
ftr-325	3039	2	v.	v.	PROPN
ftr-325	3039	3	united	united	PROPN
ftr-325	3039	4	states	states	PROPN
ftr-325	3039	5	,	,	PUNCT
ftr-325	3039	6	292	292	NUM
ftr-325	3039	7	u.s	u.s	PROPN
ftr-325	3039	8	.	.	PROPN
ftr-325	3039	9	246	246	NUM
ftr-325	3039	10	,	,	PUNCT
ftr-325	3039	11	257	257	NUM
ftr-325	3039	12	(	(	PUNCT
ftr-325	3039	13	1934	1934	NUM
ftr-325	3039	14	)	)	PUNCT
ftr-325	3039	15	.	.	PUNCT
ftr-325	3040	1	where	where	SCONJ
ftr-325	3040	2	the	the	DET
ftr-325	3040	3	asserted	asserted	ADJ
ftr-325	3040	4	highest	high	ADJ
ftr-325	3040	5	and	and	CCONJ
ftr-325	3040	6	best	good	ADJ
ftr-325	3040	7	use	use	NOUN
ftr-325	3040	8	of	of	ADP
ftr-325	3040	9	property	property	NOUN
ftr-325	3040	10	is	be	AUX
ftr-325	3040	11	the	the	DET
ftr-325	3040	12	extraction	extraction	NOUN
ftr-325	3040	13	of	of	ADP
ftr-325	3040	14	minerals	mineral	NOUN
ftr-325	3040	15	,	,	PUNCT
ftr-325	3040	16	the	the	DET
ftr-325	3040	17	presence	presence	NOUN
ftr-325	3040	18	of	of	ADP
ftr-325	3040	19	the	the	DET
ftr-325	3040	20	mineral	mineral	NOUN
ftr-325	3040	21	in	in	ADP
ftr-325	3040	22	a	a	DET
ftr-325	3040	23	commercially	commercially	ADV
ftr-325	3040	24	exploitable	exploitable	ADJ
ftr-325	3040	25	amount	amount	NOUN
ftr-325	3040	26	and	and	CCONJ
ftr-325	3040	27	the	the	DET
ftr-325	3040	28	existence	existence	NOUN
ftr-325	3040	29	of	of	ADP
ftr-325	3040	30	a	a	DET
ftr-325	3040	31	market	market	NOUN
ftr-325	3040	32	―that	―that	PRON
ftr-325	3040	33	would	would	AUX
ftr-325	3040	34	justify	justify	VERB
ftr-325	3040	35	its	its	PRON
ftr-325	3040	36	extraction	extraction	NOUN
ftr-325	3040	37	in	in	ADP
ftr-325	3040	38	the	the	DET
ftr-325	3040	39	reasonably	reasonably	ADV
ftr-325	3040	40	foreseeable	foreseeable	ADJ
ftr-325	3040	41	future‖	future‖	PROPN
ftr-325	3040	42	must	must	AUX
ftr-325	3040	43	be	be	AUX
ftr-325	3040	44	shown	show	VERB
ftr-325	3040	45	.	.	PUNCT
ftr-325	3041	1	united	united	PROPN
ftr-325	3041	2	states	states	PROPN
ftr-325	3041	3	v.	v.	ADP
ftr-325	3041	4	69.1	69.1	NUM
ftr-325	3041	5	acres	acre	NOUN
ftr-325	3041	6	of	of	ADP
ftr-325	3041	7	land	land	NOUN
ftr-325	3041	8	,	,	PUNCT
ftr-325	3041	9	[	[	X
ftr-325	3041	10	942	942	NUM
ftr-325	3041	11	f.2d	f.2d	SYM
ftr-325	3041	12	290	290	NUM
ftr-325	3041	13	,	,	PUNCT
ftr-325	3041	14	292	292	NUM
ftr-325	3041	15	(	(	PUNCT
ftr-325	3041	16	4th	4th	ADJ
ftr-325	3041	17	cir	cir	NOUN
ftr-325	3041	18	.	.	PROPN
ftr-325	3041	19	1991	1991	NUM
ftr-325	3041	20	)	)	PUNCT
ftr-325	3041	21	]	]	PUNCT
ftr-325	3041	22	.	.	PUNCT
ftr-325	3042	1	―there	―there	PRON
ftr-325	3042	2	must	must	AUX
ftr-325	3042	3	be	be	AUX
ftr-325	3042	4	some	some	DET
ftr-325	3042	5	objective	objective	ADJ
ftr-325	3042	6	support	support	NOUN
ftr-325	3042	7	for	for	ADP
ftr-325	3042	8	the	the	DET
ftr-325	3042	9	future	future	ADJ
ftr-325	3042	10	demand	demand	NOUN
ftr-325	3042	11	,	,	PUNCT
ftr-325	3042	12	including	include	VERB
ftr-325	3042	13	volume	volume	NOUN
ftr-325	3042	14	and	and	CCONJ
ftr-325	3042	15	duration	duration	NOUN
ftr-325	3042	16	.	.	PUNCT
ftr-325	3043	1	mere	mere	ADJ
ftr-325	3043	2	physical	physical	ADJ
ftr-325	3043	3	adaptability	adaptability	NOUN
ftr-325	3043	4	to	to	ADP
ftr-325	3043	5	a	a	DET
ftr-325	3043	6	use	use	NOUN
ftr-325	3043	7	does	do	AUX
ftr-325	3043	8	not	not	PART
ftr-325	3043	9	establish	establish	VERB
ftr-325	3043	10	a	a	DET
ftr-325	3043	11	market.‖	market.‖	NOUN
ftr-325	3043	12			NOUN
ftr-325	3043	13	based	base	VERB
ftr-325	3043	14	on	on	ADP
ftr-325	3043	15	detailed	detailed	ADJ
ftr-325	3043	16	examination	examination	NOUN
ftr-325	3043	17	of	of	ADP
ftr-325	3043	18	the	the	DET
ftr-325	3043	19	facts	fact	NOUN
ftr-325	3043	20	and	and	CCONJ
ftr-325	3043	21	expert	expert	ADJ
ftr-325	3043	22	witness	witness	NOUN
ftr-325	3043	23	reports	report	NOUN
ftr-325	3043	24	,	,	PUNCT
ftr-325	3043	25	the	the	DET
ftr-325	3043	26	evidence	evidence	NOUN
ftr-325	3043	27	did	do	AUX
ftr-325	3043	28	not	not	PART
ftr-325	3043	29	prove	prove	VERB
ftr-325	3043	30	that	that	SCONJ
ftr-325	3043	31	a	a	DET
ftr-325	3043	32	hypothetical	hypothetical	ADJ
ftr-325	3043	33	willing	willing	ADJ
ftr-325	3043	34	buyer	buyer	NOUN
ftr-325	3043	35	in	in	ADP
ftr-325	3043	36	the	the	DET
ftr-325	3043	37	year	year	NOUN
ftr-325	3043	38	of	of	ADP
ftr-325	3043	39	the	the	DET
ftr-325	3043	40	donation	donation	NOUN
ftr-325	3043	41	would	would	AUX
ftr-325	3043	42	have	have	AUX
ftr-325	3043	43	considered	consider	VERB
ftr-325	3043	44	the	the	DET
ftr-325	3043	45	land	land	NOUN
ftr-325	3043	46	as	as	ADP
ftr-325	3043	47	the	the	DET
ftr-325	3043	48	site	site	NOUN
ftr-325	3043	49	for	for	ADP
ftr-325	3043	50	construction	construction	NOUN
ftr-325	3043	51	of	of	ADP
ftr-325	3043	52	a	a	DET
ftr-325	3043	53	gravel	gravel	NOUN
ftr-325	3043	54	mine	mine	NOUN
ftr-325	3043	55	.	.	PUNCT
ftr-325	3044	1	―while	―while	NOUN
ftr-325	3044	2	it	it	PRON
ftr-325	3044	3	would	would	AUX
ftr-325	3044	4	have	have	AUX
ftr-325	3044	5	been	be	AUX
ftr-325	3044	6	physically	physically	ADV
ftr-325	3044	7	possible	possible	ADJ
ftr-325	3044	8	to	to	PART
ftr-325	3044	9	mine	mine	VERB
ftr-325	3044	10	the	the	DET
ftr-325	3044	11	properties	property	NOUN
ftr-325	3044	12	in	in	ADP
ftr-325	3044	13	2004	2004	NUM
ftr-325	3044	14	(	(	PUNCT
ftr-325	3044	15	or	or	CCONJ
ftr-325	3044	16	in	in	ADP
ftr-325	3044	17	the	the	DET
ftr-325	3044	18	future	future	NOUN
ftr-325	3044	19	)	)	PUNCT
ftr-325	3044	20	,	,	PUNCT
ftr-325	3044	21	there	there	PRON
ftr-325	3044	22	was	be	VERB
ftr-325	3044	23	no	no	DET
ftr-325	3044	24	unfilled	unfilled	ADJ
ftr-325	3044	25	demand	demand	NOUN
ftr-325	3044	26	and	and	CCONJ
ftr-325	3044	27	there	there	PRON
ftr-325	3044	28	was	be	VERB
ftr-325	3044	29	no	no	DET
ftr-325	3044	30	unmet	unmet	NOUN
ftr-325	3044	31	market.‖	market.‖	NOUN
ftr-325	3044	32	instead	instead	ADV
ftr-325	3044	33	,	,	PUNCT
ftr-325	3044	34	judge	judge	PROPN
ftr-325	3044	35	wherry	wherry	PROPN
ftr-325	3044	36	found	find	VERB
ftr-325	3044	37	that	that	SCONJ
ftr-325	3044	38	there	there	PRON
ftr-325	3044	39	were	be	VERB
ftr-325	3044	40	comparable	comparable	ADJ
ftr-325	3044	41	sales	sale	NOUN
ftr-325	3044	42	upon	upon	SCONJ
ftr-325	3044	43	which	which	PRON
ftr-325	3044	44	a	a	PRON
ftr-325	3044	45	before	before	ADP
ftr-325	3044	46	valuation	valuation	NOUN
ftr-325	3044	47	of	of	ADP
ftr-325	3044	48	the	the	DET
ftr-325	3044	49	contribution	contribution	NOUN
ftr-325	3044	50	could	could	AUX
ftr-325	3044	51	be	be	AUX
ftr-325	3044	52	based	base	VERB
ftr-325	3044	53	.	.	PUNCT
ftr-325	3045	1	however	however	ADV
ftr-325	3045	2	,	,	PUNCT
ftr-325	3045	3	judge	judge	PROPN
ftr-325	3045	4	wherry	wherry	PROPN
ftr-325	3045	5	declined	decline	VERB
ftr-325	3045	6	to	to	PART
ftr-325	3045	7	uphold	uphold	VERB
ftr-325	3045	8	the	the	DET
ftr-325	3045	9	§	§	PROPN
ftr-325	3045	10	6662(b)(3	6662(b)(3	NUM
ftr-325	3045	11	)	)	PUNCT
ftr-325	3045	12	substantial	substantial	ADJ
ftr-325	3045	13	valuation	valuation	NOUN
ftr-325	3045	14	penalty	penalty	NOUN
ftr-325	3045	15	asserted	assert	VERB
ftr-325	3045	16	by	by	ADP
ftr-325	3045	17	the	the	DET
ftr-325	3045	18	irs	irs	PROPN
ftr-325	3045	19	because	because	SCONJ
ftr-325	3045	20	he	he	PRON
ftr-325	3045	21	found	find	VERB
ftr-325	3045	22	that	that	SCONJ
ftr-325	3045	23	the	the	DET
ftr-325	3045	24	taxpayers	taxpayer	NOUN
ftr-325	3045	25	relied	rely	VERB
ftr-325	3045	26	in	in	ADP
ftr-325	3045	27	good	good	ADJ
ftr-325	3045	28	faith	faith	NOUN
ftr-325	3045	29	on	on	ADP
ftr-325	3045	30	the	the	DET
ftr-325	3045	31	appraisers	appraiser	NOUN
ftr-325	3045	32	and	and	CCONJ
ftr-325	3045	33	the	the	DET
ftr-325	3045	34	accounting	accounting	NOUN
ftr-325	3045	35	firm	firm	NOUN
ftr-325	3045	36	they	they	PRON
ftr-325	3045	37	hired	hire	VERB
ftr-325	3045	38	as	as	ADP
ftr-325	3045	39	advisors	advisor	NOUN
ftr-325	3045	40	.	.	PUNCT
ftr-325	3046	1	4	4	X
ftr-325	3046	2	.	.	X
ftr-325	3046	3	judge	judge	PROPN
ftr-325	3046	4	wells	well	NOUN
ftr-325	3046	5	analyzed	analyze	VERB
ftr-325	3046	6	in	in	ADP
ftr-325	3046	7	detail	detail	NOUN
ftr-325	3046	8	the	the	DET
ftr-325	3046	9	expert	expert	ADJ
ftr-325	3046	10	testimony	testimony	NOUN
ftr-325	3046	11	concerning	concern	VERB
ftr-325	3046	12	four	four	NUM
ftr-325	3046	13	donated	donate	VERB
ftr-325	3046	14	conservation	conservation	NOUN
ftr-325	3046	15	easements	easement	NOUN
ftr-325	3046	16	in	in	ADP
ftr-325	3046	17	the	the	DET
ftr-325	3046	18	columbus	columbus	PROPN
ftr-325	3046	19	,	,	PUNCT
ftr-325	3046	20	georgia	georgia	PROPN
ftr-325	3046	21	area	area	PROPN
ftr-325	3046	22	.	.	PUNCT
ftr-325	3047	1	butler	butler	PROPN
ftr-325	3047	2	v.	v.	PROPN
ftr-325	3047	3	commissioner	commissioner	PROPN
ftr-325	3047	4	,	,	PUNCT
ftr-325	3047	5	t.c	t.c	PROPN
ftr-325	3047	6	.	.	PROPN
ftr-325	3047	7	memo	memo	NOUN
ftr-325	3047	8	.	.	PUNCT
ftr-325	3048	1	2012	2012	NUM
ftr-325	3048	2	-	-	SYM
ftr-325	3048	3	72	72	NUM
ftr-325	3048	4	(	(	PUNCT
ftr-325	3048	5	3/19/12	3/19/12	NUM
ftr-325	3048	6	)	)	PUNCT
ftr-325	3048	7	.	.	PUNCT
ftr-325	3049	1	taxpayers	taxpayer	NOUN
ftr-325	3049	2	claimed	claim	VERB
ftr-325	3049	3	about	about	ADP
ftr-325	3049	4	$	$	SYM
ftr-325	3049	5	10	10	NUM
ftr-325	3049	6	million	million	NUM
ftr-325	3049	7	of	of	ADP
ftr-325	3049	8	charitable	charitable	ADJ
ftr-325	3049	9	contribution	contribution	NOUN
ftr-325	3049	10	deductions	deduction	NOUN
ftr-325	3049	11	for	for	ADP
ftr-325	3049	12	four	four	NUM
ftr-325	3049	13	donated	donate	VERB
ftr-325	3049	14	easements	easement	NOUN
ftr-325	3049	15	on	on	ADP
ftr-325	3049	16	large	large	ADJ
ftr-325	3049	17	tracts	tract	NOUN
ftr-325	3049	18	of	of	ADP
ftr-325	3049	19	rural	rural	ADJ
ftr-325	3049	20	land	land	NOUN
ftr-325	3049	21	located	locate	VERB
ftr-325	3049	22	in	in	ADP
ftr-325	3049	23	the	the	DET
ftr-325	3049	24	direction	direction	NOUN
ftr-325	3049	25	of	of	ADP
ftr-325	3049	26	the	the	DET
ftr-325	3049	27	expansion	expansion	NOUN
ftr-325	3049	28	of	of	ADP
ftr-325	3049	29	the	the	DET
ftr-325	3049	30	city	city	NOUN
ftr-325	3049	31	of	of	ADP
ftr-325	3049	32	columbus	columbus	PROPN
ftr-325	3049	33	,	,	PUNCT
ftr-325	3049	34	georgia	georgia	PROPN
ftr-325	3049	35	.	.	PUNCT
ftr-325	3050	1	the	the	DET
ftr-325	3050	2	tax	tax	NOUN
ftr-325	3050	3	court	court	NOUN
ftr-325	3050	4	(	(	PUNCT
ftr-325	3050	5	judge	judge	PROPN
ftr-325	3050	6	wells	wells	PROPN
ftr-325	3050	7	)	)	PUNCT
ftr-325	3050	8	allowed	allow	VERB
ftr-325	3050	9	deductions	deduction	NOUN
ftr-325	3050	10	totaling	total	VERB
ftr-325	3050	11	about	about	ADV
ftr-325	3050	12	$	$	SYM
ftr-325	3050	13	6.5	6.5	NUM
ftr-325	3050	14	million	million	NUM
ftr-325	3050	15	.	.	PUNCT
ftr-325	3051	1	he	he	PRON
ftr-325	3051	2	analyzed	analyze	VERB
ftr-325	3051	3	in	in	ADP
ftr-325	3051	4	detail	detail	NOUN
ftr-325	3051	5	the	the	DET
ftr-325	3051	6	reports	report	NOUN
ftr-325	3051	7	and	and	CCONJ
ftr-325	3051	8	testimony	testimony	NOUN
ftr-325	3051	9	of	of	ADP
ftr-325	3051	10	the	the	DET
ftr-325	3051	11	appraisers	appraiser	NOUN
ftr-325	3051	12	for	for	ADP
ftr-325	3051	13	both	both	DET
ftr-325	3051	14	taxpayers	taxpayer	NOUN
ftr-325	3051	15	and	and	CCONJ
ftr-325	3051	16	the	the	DET
ftr-325	3051	17	irs	irs	PROPN
ftr-325	3051	18	in	in	ADP
ftr-325	3051	19	a	a	DET
ftr-325	3051	20	lengthy	lengthy	ADJ
ftr-325	3051	21	opinion	opinion	NOUN
ftr-325	3051	22	,	,	PUNCT
ftr-325	3051	23	including	include	VERB
ftr-325	3051	24	a	a	DET
ftr-325	3051	25	consideration	consideration	NOUN
ftr-325	3051	26	of	of	ADP
ftr-325	3051	27	the	the	DET
ftr-325	3051	28	various	various	ADJ
ftr-325	3051	29	appraisal	appraisal	NOUN
ftr-325	3051	30	methods	method	NOUN
ftr-325	3051	31	used	use	VERB
ftr-325	3051	32	,	,	PUNCT
ftr-325	3051	33	particularly	particularly	ADV
ftr-325	3051	34	the	the	DET
ftr-325	3051	35	discounted	discount	VERB
ftr-325	3051	36	cash	cash	NOUN
ftr-325	3051	37	flow	flow	NOUN
ftr-325	3051	38	method	method	NOUN
ftr-325	3051	39	,	,	PUNCT
ftr-325	3051	40	the	the	DET
ftr-325	3051	41	comparable	comparable	ADJ
ftr-325	3051	42	sales	sale	NOUN
ftr-325	3051	43	method	method	NOUN
ftr-325	3051	44	and	and	CCONJ
ftr-325	3051	45	the	the	DET
ftr-325	3051	46	so	so	ADV
ftr-325	3051	47	-	-	PUNCT
ftr-325	3051	48	called	call	VERB
ftr-325	3051	49	―comparable	―comparable	ADJ
ftr-325	3051	50	easements‖	easements‖	PROPN
ftr-325	3051	51	method	method	NOUN
ftr-325	3051	52	.	.	PUNCT
ftr-325	3052	1	it	it	PRON
ftr-325	3052	2	also	also	ADV
ftr-325	3052	3	deals	deal	VERB
ftr-325	3052	4	with	with	ADP
ftr-325	3052	5	the	the	DET
ftr-325	3052	6	difference	difference	NOUN
ftr-325	3052	7	between	between	ADP
ftr-325	3052	8	the	the	DET
ftr-325	3052	9	last	last	ADJ
ftr-325	3052	10	two	two	NUM
ftr-325	3052	11	methods	method	NOUN
ftr-325	3052	12	,	,	PUNCT
ftr-325	3052	13	the	the	DET
ftr-325	3052	14	latter	latter	NOUN
ftr-325	3052	15	of	of	ADP
ftr-325	3052	16	which	which	PRON
ftr-325	3052	17	arrives	arrive	VERB
ftr-325	3052	18	at	at	ADP
ftr-325	3052	19	a	a	DET
ftr-325	3052	20	percentage	percentage	NOUN
ftr-325	3052	21	diminution	diminution	NOUN
ftr-325	3052	22	in	in	ADP
ftr-325	3052	23	value	value	NOUN
ftr-325	3052	24	caused	cause	VERB
ftr-325	3052	25	by	by	ADP
ftr-325	3052	26	the	the	DET
ftr-325	3052	27	donated	donate	VERB
ftr-325	3052	28	easement	easement	NOUN
ftr-325	3052	29	.	.	PUNCT
ftr-325	3053	1	656	656	NUM
ftr-325	3053	2	florida	florida	PROPN
ftr-325	3053	3	tax	tax	NOUN
ftr-325	3053	4	review	review	NOUN
ftr-325	3053	5	[	[	X
ftr-325	3053	6	vol	vol	NOUN
ftr-325	3053	7	.	.	PUNCT
ftr-325	3053	8	13:10	13:10	NUM
ftr-325	3053	9			NOUN
ftr-325	3053	10	as	as	ADP
ftr-325	3053	11	an	an	DET
ftr-325	3053	12	initial	initial	ADJ
ftr-325	3053	13	matter	matter	NOUN
ftr-325	3053	14	,	,	PUNCT
ftr-325	3053	15	the	the	DET
ftr-325	3053	16	tax	tax	NOUN
ftr-325	3053	17	court	court	NOUN
ftr-325	3053	18	(	(	PUNCT
ftr-325	3053	19	judge	judge	PROPN
ftr-325	3053	20	wells	wells	PROPN
ftr-325	3053	21	)	)	PUNCT
ftr-325	3053	22	concluded	conclude	VERB
ftr-325	3053	23	that	that	SCONJ
ftr-325	3053	24	the	the	DET
ftr-325	3053	25	taxpayer	taxpayer	NOUN
ftr-325	3053	26	had	have	AUX
ftr-325	3053	27	produced	produce	VERB
ftr-325	3053	28	credible	credible	ADJ
ftr-325	3053	29	evidence	evidence	NOUN
ftr-325	3053	30	as	as	SCONJ
ftr-325	3053	31	required	require	VERB
ftr-325	3053	32	by	by	ADP
ftr-325	3053	33	§	§	PROPN
ftr-325	3053	34	7491(a	7491(a	NUM
ftr-325	3053	35	)	)	PUNCT
ftr-325	3053	36	with	with	ADP
ftr-325	3053	37	respect	respect	NOUN
ftr-325	3053	38	to	to	ADP
ftr-325	3053	39	the	the	DET
ftr-325	3053	40	factual	factual	ADJ
ftr-325	3053	41	issues	issue	NOUN
ftr-325	3053	42	regarding	regard	VERB
ftr-325	3053	43	whether	whether	SCONJ
ftr-325	3053	44	their	their	PRON
ftr-325	3053	45	conservation	conservation	NOUN
ftr-325	3053	46	easements	easement	NOUN
ftr-325	3053	47	satisfied	satisfy	VERB
ftr-325	3053	48	the	the	DET
ftr-325	3053	49	requirements	requirement	NOUN
ftr-325	3053	50	of	of	ADP
ftr-325	3053	51	§	§	PROPN
ftr-325	3053	52	170(h	170(h	PROPN
ftr-325	3053	53	)	)	PUNCT
ftr-325	3053	54	,	,	PUNCT
ftr-325	3053	55	thus	thus	ADV
ftr-325	3053	56	shifting	shift	VERB
ftr-325	3053	57	the	the	DET
ftr-325	3053	58	burden	burden	NOUN
ftr-325	3053	59	of	of	ADP
ftr-325	3053	60	proof	proof	NOUN
ftr-325	3053	61	to	to	ADP
ftr-325	3053	62	the	the	DET
ftr-325	3053	63	irs	irs	PROPN
ftr-325	3053	64	.	.	PUNCT
ftr-325	3054	1	the	the	DET
ftr-325	3054	2	purposes	purpose	NOUN
ftr-325	3054	3	of	of	ADP
ftr-325	3054	4	the	the	DET
ftr-325	3054	5	easements	easement	NOUN
ftr-325	3054	6	were	be	AUX
ftr-325	3054	7	to	to	PART
ftr-325	3054	8	provide	provide	VERB
ftr-325	3054	9	a	a	DET
ftr-325	3054	10	significant	significant	ADJ
ftr-325	3054	11	wildlife	wildlife	NOUN
ftr-325	3054	12	resource	resource	NOUN
ftr-325	3054	13	for	for	ADP
ftr-325	3054	14	the	the	DET
ftr-325	3054	15	region	region	NOUN
ftr-325	3054	16	and	and	CCONJ
ftr-325	3054	17	enhance	enhance	VERB
ftr-325	3054	18	the	the	DET
ftr-325	3054	19	natural	natural	ADJ
ftr-325	3054	20	aesthetics	aesthetic	NOUN
ftr-325	3054	21	of	of	ADP
ftr-325	3054	22	the	the	DET
ftr-325	3054	23	area	area	NOUN
ftr-325	3054	24	;	;	PUNCT
ftr-325	3054	25	the	the	DET
ftr-325	3054	26	site	site	NOUN
ftr-325	3054	27	offered	offer	VERB
ftr-325	3054	28	forage	forage	NOUN
ftr-325	3054	29	,	,	PUNCT
ftr-325	3054	30	nesting	nesting	ADJ
ftr-325	3054	31	habitat	habitat	NOUN
ftr-325	3054	32	,	,	PUNCT
ftr-325	3054	33	and	and	CCONJ
ftr-325	3054	34	shelter	shelter	NOUN
ftr-325	3054	35	;	;	PUNCT
ftr-325	3054	36	the	the	DET
ftr-325	3054	37	public	public	NOUN
ftr-325	3054	38	would	would	AUX
ftr-325	3054	39	be	be	AUX
ftr-325	3054	40	benefitted	benefit	VERB
ftr-325	3054	41	by	by	ADP
ftr-325	3054	42	cleaner	clean	ADJ
ftr-325	3054	43	air	air	NOUN
ftr-325	3054	44	and	and	CCONJ
ftr-325	3054	45	water	water	NOUN
ftr-325	3054	46	,	,	PUNCT
ftr-325	3054	47	plentiful	plentiful	ADJ
ftr-325	3054	48	game	game	NOUN
ftr-325	3054	49	for	for	ADP
ftr-325	3054	50	hunting	hunting	NOUN
ftr-325	3054	51	,	,	PUNCT
ftr-325	3054	52	and	and	CCONJ
ftr-325	3054	53	natural	natural	ADJ
ftr-325	3054	54	beauty	beauty	NOUN
ftr-325	3054	55	in	in	ADP
ftr-325	3054	56	the	the	DET
ftr-325	3054	57	area	area	NOUN
ftr-325	3054	58	.	.	PUNCT
ftr-325	3055	1	among	among	ADP
ftr-325	3055	2	the	the	DET
ftr-325	3055	3	uses	use	NOUN
ftr-325	3055	4	prohibited	prohibit	VERB
ftr-325	3055	5	by	by	ADP
ftr-325	3055	6	the	the	DET
ftr-325	3055	7	conservation	conservation	NOUN
ftr-325	3055	8	easements	easement	NOUN
ftr-325	3055	9	were	be	AUX
ftr-325	3055	10	mineral	mineral	NOUN
ftr-325	3055	11	exploitation	exploitation	NOUN
ftr-325	3055	12	,	,	PUNCT
ftr-325	3055	13	―commercial	―commercial	ADJ
ftr-325	3055	14	or	or	CCONJ
ftr-325	3055	15	industrial	industrial	ADJ
ftr-325	3055	16	facilities	facility	NOUN
ftr-325	3055	17	(	(	PUNCT
ftr-325	3055	18	other	other	ADJ
ftr-325	3055	19	than	than	ADP
ftr-325	3055	20	those	those	PRON
ftr-325	3055	21	necessary	necessary	ADJ
ftr-325	3055	22	in	in	ADP
ftr-325	3055	23	the	the	DET
ftr-325	3055	24	operation	operation	NOUN
ftr-325	3055	25	or	or	CCONJ
ftr-325	3055	26	uses	use	NOUN
ftr-325	3055	27	of	of	ADP
ftr-325	3055	28	the	the	DET
ftr-325	3055	29	property	property	NOUN
ftr-325	3055	30	expressly	expressly	ADV
ftr-325	3055	31	permitted	permit	VERB
ftr-325	3055	32	by	by	ADP
ftr-325	3055	33	the	the	DET
ftr-325	3055	34	easement	easement	NOUN
ftr-325	3055	35	)	)	PUNCT
ftr-325	3055	36	,	,	PUNCT
ftr-325	3055	37	dumping	dumping	NOUN
ftr-325	3055	38	,	,	PUNCT
ftr-325	3055	39	billboards	billboard	NOUN
ftr-325	3055	40	,	,	PUNCT
ftr-325	3055	41	commercial	commercial	ADJ
ftr-325	3055	42	towers	tower	NOUN
ftr-325	3055	43	,	,	PUNCT
ftr-325	3055	44	and	and	CCONJ
ftr-325	3055	45	mobile	mobile	ADJ
ftr-325	3055	46	homes	home	NOUN
ftr-325	3055	47	or	or	CCONJ
ftr-325	3055	48	recreational	recreational	ADJ
ftr-325	3055	49	vehicles.‖	vehicles.‖	NOUN
ftr-325	3055	50	the	the	DET
ftr-325	3055	51	conservation	conservation	NOUN
ftr-325	3055	52	deeds	deed	NOUN
ftr-325	3055	53	did	do	AUX
ftr-325	3055	54	not	not	PART
ftr-325	3055	55	permit	permit	VERB
ftr-325	3055	56	the	the	DET
ftr-325	3055	57	general	general	ADJ
ftr-325	3055	58	public	public	NOUN
ftr-325	3055	59	to	to	PART
ftr-325	3055	60	access	access	VERB
ftr-325	3055	61	the	the	DET
ftr-325	3055	62	properties	property	NOUN
ftr-325	3055	63	.	.	PUNCT
ftr-325	3056	1	the	the	DET
ftr-325	3056	2	conservation	conservation	NOUN
ftr-325	3056	3	deeds	deed	NOUN
ftr-325	3056	4	reserved	reserve	VERB
ftr-325	3056	5	numerous	numerous	ADJ
ftr-325	3056	6	rights	right	NOUN
ftr-325	3056	7	for	for	ADP
ftr-325	3056	8	the	the	DET
ftr-325	3056	9	taxpayer	taxpayer	NOUN
ftr-325	3056	10	.	.	PUNCT
ftr-325	3057	1	the	the	DET
ftr-325	3057	2	taxpayer	taxpayer	NOUN
ftr-325	3057	3	(	(	PUNCT
ftr-325	3057	4	or	or	CCONJ
ftr-325	3057	5	future	future	ADJ
ftr-325	3057	6	owners	owner	NOUN
ftr-325	3057	7	)	)	PUNCT
ftr-325	3057	8	could	could	AUX
ftr-325	3057	9	partition	partition	VERB
ftr-325	3057	10	one	one	NUM
ftr-325	3057	11	of	of	ADP
ftr-325	3057	12	the	the	DET
ftr-325	3057	13	properties	property	NOUN
ftr-325	3057	14	into	into	ADP
ftr-325	3057	15	smaller	small	ADJ
ftr-325	3057	16	tracts	tract	NOUN
ftr-325	3057	17	averaging	average	VERB
ftr-325	3057	18	36	36	NUM
ftr-325	3057	19	acres	acre	NOUN
ftr-325	3057	20	,	,	PUNCT
ftr-325	3057	21	each	each	PRON
ftr-325	3057	22	of	of	ADP
ftr-325	3057	23	which	which	PRON
ftr-325	3057	24	would	would	AUX
ftr-325	3057	25	include	include	VERB
ftr-325	3057	26	a	a	DET
ftr-325	3057	27	2	2	NUM
ftr-325	3057	28	-	-	PUNCT
ftr-325	3057	29	acre	acre	NOUN
ftr-325	3057	30	building	building	NOUN
ftr-325	3057	31	site	site	NOUN
ftr-325	3057	32	on	on	ADP
ftr-325	3057	33	which	which	PRON
ftr-325	3057	34	a	a	DET
ftr-325	3057	35	home	home	NOUN
ftr-325	3057	36	and	and	CCONJ
ftr-325	3057	37	a	a	DET
ftr-325	3057	38	garage	garage	NOUN
ftr-325	3057	39	could	could	AUX
ftr-325	3057	40	be	be	AUX
ftr-325	3057	41	constructed	construct	VERB
ftr-325	3057	42	and	and	CCONJ
ftr-325	3057	43	could	could	AUX
ftr-325	3057	44	build	build	VERB
ftr-325	3057	45	on	on	ADP
ftr-325	3057	46	one	one	NUM
ftr-325	3057	47	two	two	NUM
ftr-325	3057	48	-	-	PUNCT
ftr-325	3057	49	acre	acre	NOUN
ftr-325	3057	50	building	building	NOUN
ftr-325	3057	51	site	site	NOUN
ftr-325	3057	52	on	on	ADP
ftr-325	3057	53	the	the	DET
ftr-325	3057	54	other	other	ADJ
ftr-325	3057	55	property	property	NOUN
ftr-325	3057	56	.	.	PUNCT
ftr-325	3058	1	roads	road	NOUN
ftr-325	3058	2	or	or	CCONJ
ftr-325	3058	3	driveways	driveway	NOUN
ftr-325	3058	4	could	could	AUX
ftr-325	3058	5	be	be	AUX
ftr-325	3058	6	constructed	construct	VERB
ftr-325	3058	7	to	to	PART
ftr-325	3058	8	access	access	VERB
ftr-325	3058	9	the	the	DET
ftr-325	3058	10	buildings	building	NOUN
ftr-325	3058	11	.	.	PUNCT
ftr-325	3059	1	the	the	DET
ftr-325	3059	2	taxpayer	taxpayer	NOUN
ftr-325	3059	3	(	(	PUNCT
ftr-325	3059	4	or	or	CCONJ
ftr-325	3059	5	future	future	ADJ
ftr-325	3059	6	landowners	landowner	NOUN
ftr-325	3059	7	)	)	PUNCT
ftr-325	3059	8	could	could	AUX
ftr-325	3059	9	operate	operate	VERB
ftr-325	3059	10	small	small	ADJ
ftr-325	3059	11	-	-	PUNCT
ftr-325	3059	12	scale	scale	NOUN
ftr-325	3059	13	farms	farm	NOUN
ftr-325	3059	14	and	and	CCONJ
ftr-325	3059	15	could	could	AUX
ftr-325	3059	16	use	use	VERB
ftr-325	3059	17	agrichemicals	agrichemical	NOUN
ftr-325	3059	18	to	to	PART
ftr-325	3059	19	eliminate	eliminate	VERB
ftr-325	3059	20	―noxious	―noxious	ADJ
ftr-325	3059	21	weeds‖	weeds‖	PROPN
ftr-325	3059	22	subject	subject	NOUN
ftr-325	3059	23	only	only	ADV
ftr-325	3059	24	to	to	ADP
ftr-325	3059	25	the	the	DET
ftr-325	3059	26	exhortation	exhortation	NOUN
ftr-325	3059	27	that	that	SCONJ
ftr-325	3059	28	they	they	PRON
ftr-325	3059	29	―minimiz[e	―minimiz[e	VERB
ftr-325	3059	30	]	]	X
ftr-325	3059	31	the	the	DET
ftr-325	3059	32	impact	impact	NOUN
ftr-325	3059	33	upon	upon	SCONJ
ftr-325	3059	34	non	non	ADJ
ftr-325	3059	35	-	-	ADJ
ftr-325	3059	36	noxious	noxious	ADJ
ftr-325	3059	37	foliage	foliage	NOUN
ftr-325	3059	38	and	and	CCONJ
ftr-325	3059	39	vegetation.‖	vegetation.‖	NOUN
ftr-325	3059	40	they	they	PRON
ftr-325	3059	41	could	could	AUX
ftr-325	3059	42	construct	construct	VERB
ftr-325	3059	43	dams	dam	NOUN
ftr-325	3059	44	to	to	PART
ftr-325	3059	45	create	create	VERB
ftr-325	3059	46	ponds	pond	NOUN
ftr-325	3059	47	for	for	ADP
ftr-325	3059	48	recreation	recreation	NOUN
ftr-325	3059	49	or	or	CCONJ
ftr-325	3059	50	irrigation	irrigation	NOUN
ftr-325	3059	51	,	,	PUNCT
ftr-325	3059	52	and	and	CCONJ
ftr-325	3059	53	they	they	PRON
ftr-325	3059	54	could	could	AUX
ftr-325	3059	55	construct	construct	VERB
ftr-325	3059	56	docks	dock	NOUN
ftr-325	3059	57	,	,	PUNCT
ftr-325	3059	58	gazebos	gazebos	PROPN
ftr-325	3059	59	,	,	PUNCT
ftr-325	3059	60	and	and	CCONJ
ftr-325	3059	61	―related	―relate	VERB
ftr-325	3059	62	recreational	recreational	ADJ
ftr-325	3059	63	structures.‖	structures.‖	NOUN
ftr-325	3059	64	they	they	PRON
ftr-325	3059	65	could	could	AUX
ftr-325	3059	66	clear	clear	VERB
ftr-325	3059	67	timber	timber	NOUN
ftr-325	3059	68	for	for	ADP
ftr-325	3059	69	agricultural	agricultural	ADJ
ftr-325	3059	70	uses	use	NOUN
ftr-325	3059	71	,	,	PUNCT
ftr-325	3059	72	clear	clear	ADJ
ftr-325	3059	73	brush	brush	NOUN
ftr-325	3059	74	and	and	CCONJ
ftr-325	3059	75	remove	remove	VERB
ftr-325	3059	76	trees	tree	NOUN
ftr-325	3059	77	for	for	ADP
ftr-325	3059	78	―aesthetic‖	―aesthetic‖	PROPN
ftr-325	3059	79	purposes	purpose	NOUN
ftr-325	3059	80	,	,	PUNCT
ftr-325	3059	81	and	and	CCONJ
ftr-325	3059	82	plant	plant	VERB
ftr-325	3059	83	nonnative	nonnative	ADJ
ftr-325	3059	84	species	specie	NOUN
ftr-325	3059	85	of	of	ADP
ftr-325	3059	86	trees	tree	NOUN
ftr-325	3059	87	or	or	CCONJ
ftr-325	3059	88	other	other	ADJ
ftr-325	3059	89	plants	plant	NOUN
ftr-325	3059	90	.	.	PUNCT
ftr-325	3060	1	the	the	DET
ftr-325	3060	2	conservation	conservation	NOUN
ftr-325	3060	3	deeds	deed	NOUN
ftr-325	3060	4	also	also	ADV
ftr-325	3060	5	permitted	permit	VERB
ftr-325	3060	6	a	a	DET
ftr-325	3060	7	wide	wide	ADJ
ftr-325	3060	8	variety	variety	NOUN
ftr-325	3060	9	of	of	ADP
ftr-325	3060	10	other	other	ADJ
ftr-325	3060	11	uses	use	NOUN
ftr-325	3060	12	provided	provide	VERB
ftr-325	3060	13	that	that	SCONJ
ftr-325	3060	14	those	those	DET
ftr-325	3060	15	uses	use	NOUN
ftr-325	3060	16	do	do	AUX
ftr-325	3060	17	not	not	PART
ftr-325	3060	18	result	result	VERB
ftr-325	3060	19	in	in	ADP
ftr-325	3060	20	―demonstrable	―demonstrable	ADJ
ftr-325	3060	21	degradation	degradation	NOUN
ftr-325	3060	22	to	to	ADP
ftr-325	3060	23	the	the	DET
ftr-325	3060	24	conservation	conservation	NOUN
ftr-325	3060	25	values,‖	values,‖	PROPN
ftr-325	3060	26	including	include	VERB
ftr-325	3060	27	the	the	DET
ftr-325	3060	28	construction	construction	NOUN
ftr-325	3060	29	of	of	ADP
ftr-325	3060	30	fences	fence	NOUN
ftr-325	3060	31	,	,	PUNCT
ftr-325	3060	32	the	the	DET
ftr-325	3060	33	construction	construction	NOUN
ftr-325	3060	34	of	of	ADP
ftr-325	3060	35	other	other	ADJ
ftr-325	3060	36	roads	road	NOUN
ftr-325	3060	37	besides	besides	SCONJ
ftr-325	3060	38	those	those	PRON
ftr-325	3060	39	that	that	PRON
ftr-325	3060	40	access	access	VERB
ftr-325	3060	41	the	the	DET
ftr-325	3060	42	building	building	NOUN
ftr-325	3060	43	sites	site	NOUN
ftr-325	3060	44	,	,	PUNCT
ftr-325	3060	45	the	the	DET
ftr-325	3060	46	construction	construction	NOUN
ftr-325	3060	47	of	of	ADP
ftr-325	3060	48	an	an	DET
ftr-325	3060	49	unlimited	unlimited	ADJ
ftr-325	3060	50	number	number	NOUN
ftr-325	3060	51	of	of	ADP
ftr-325	3060	52	barns	barn	NOUN
ftr-325	3060	53	and	and	CCONJ
ftr-325	3060	54	sheds	shed	NOUN
ftr-325	3060	55	for	for	ADP
ftr-325	3060	56	agricultural	agricultural	ADJ
ftr-325	3060	57	or	or	CCONJ
ftr-325	3060	58	recreational	recreational	ADJ
ftr-325	3060	59	use	use	NOUN
ftr-325	3060	60	on	on	ADP
ftr-325	3060	61	any	any	DET
ftr-325	3060	62	portion	portion	NOUN
ftr-325	3060	63	of	of	ADP
ftr-325	3060	64	the	the	DET
ftr-325	3060	65	property	property	NOUN
ftr-325	3060	66	(	(	PUNCT
ftr-325	3060	67	not	not	PART
ftr-325	3060	68	just	just	ADV
ftr-325	3060	69	the	the	DET
ftr-325	3060	70	two	two	NUM
ftr-325	3060	71	-	-	PUNCT
ftr-325	3060	72	acre	acre	NOUN
ftr-325	3060	73	building	building	NOUN
ftr-325	3060	74	sites	site	NOUN
ftr-325	3060	75	)	)	PUNCT
ftr-325	3060	76	,	,	PUNCT
ftr-325	3060	77	and	and	CCONJ
ftr-325	3060	78	commercial	commercial	ADJ
ftr-325	3060	79	timber	timber	NOUN
ftr-325	3060	80	harvesting	harvesting	NOUN
ftr-325	3060	81	pursuant	pursuant	ADJ
ftr-325	3060	82	to	to	ADP
ftr-325	3060	83	an	an	DET
ftr-325	3060	84	approved	approve	VERB
ftr-325	3060	85	timber	timber	NOUN
ftr-325	3060	86	management	management	NOUN
ftr-325	3060	87	plan	plan	NOUN
ftr-325	3060	88	.	.	PUNCT
ftr-325	3061	1	the	the	DET
ftr-325	3061	2	donee	donee	NOUN
ftr-325	3061	3	had	have	VERB
ftr-325	3061	4	the	the	DET
ftr-325	3061	5	right	right	NOUN
ftr-325	3061	6	to	to	PART
ftr-325	3061	7	determine	determine	VERB
ftr-325	3061	8	whether	whether	SCONJ
ftr-325	3061	9	such	such	ADJ
ftr-325	3061	10	uses	use	NOUN
ftr-325	3061	11	would	would	AUX
ftr-325	3061	12	result	result	VERB
ftr-325	3061	13	in	in	ADP
ftr-325	3061	14	degradation	degradation	NOUN
ftr-325	3061	15	to	to	ADP
ftr-325	3061	16	the	the	DET
ftr-325	3061	17	conservation	conservation	NOUN
ftr-325	3061	18	values	value	NOUN
ftr-325	3061	19	.	.	PUNCT
ftr-325	3062	1	judge	judge	NOUN
ftr-325	3062	2	wells	wells	PROPN
ftr-325	3062	3	held	hold	VERB
ftr-325	3062	4	that	that	SCONJ
ftr-325	3062	5	these	these	DET
ftr-325	3062	6	reserved	reserve	VERB
ftr-325	3062	7	rights	right	NOUN
ftr-325	3062	8	were	be	AUX
ftr-325	3062	9	not	not	PART
ftr-325	3062	10	inconsistent	inconsistent	ADJ
ftr-325	3062	11	with	with	ADP
ftr-325	3062	12	the	the	DET
ftr-325	3062	13	conservation	conservation	NOUN
ftr-325	3062	14	purpose	purpose	NOUN
ftr-325	3062	15	and	and	CCONJ
ftr-325	3062	16	allowed	allow	VERB
ftr-325	3062	17	the	the	DET
ftr-325	3062	18	deduction	deduction	NOUN
ftr-325	3062	19	.	.	PUNCT
ftr-325	3063	1	even	even	ADV
ftr-325	3063	2	if	if	SCONJ
ftr-325	3063	3	fully	fully	ADV
ftr-325	3063	4	exercised	exercise	VERB
ftr-325	3063	5	,	,	PUNCT
ftr-325	3063	6	the	the	DET
ftr-325	3063	7	rights	right	NOUN
ftr-325	3063	8	would	would	AUX
ftr-325	3063	9	not	not	PART
ftr-325	3063	10	destroy	destroy	VERB
ftr-325	3063	11	the	the	DET
ftr-325	3063	12	habitats	habitat	NOUN
ftr-325	3063	13	and	and	CCONJ
ftr-325	3063	14	high	high	ADJ
ftr-325	3063	15	-	-	PUNCT
ftr-325	3063	16	quality	quality	NOUN
ftr-325	3063	17	ecosystems	ecosystem	NOUN
ftr-325	3063	18	on	on	ADP
ftr-325	3063	19	the	the	DET
ftr-325	3063	20	property	property	NOUN
ftr-325	3063	21	.	.	PUNCT
ftr-325	3064	1			PROPN
ftr-325	3064	2	judge	judge	PROPN
ftr-325	3064	3	wells	wells	PROPN
ftr-325	3064	4	refused	refuse	VERB
ftr-325	3064	5	to	to	PART
ftr-325	3064	6	uphold	uphold	VERB
ftr-325	3064	7	substantial	substantial	ADJ
ftr-325	3064	8	understatement	understatement	NOUN
ftr-325	3064	9	penalties	penalty	NOUN
ftr-325	3064	10	because	because	SCONJ
ftr-325	3064	11	taxpayers	taxpayer	NOUN
ftr-325	3064	12	throughout	throughout	ADP
ftr-325	3064	13	the	the	DET
ftr-325	3064	14	process	process	NOUN
ftr-325	3064	15	had	have	AUX
ftr-325	3064	16	had	have	VERB
ftr-325	3064	17	―reasonable	―reasonable	ADJ
ftr-325	3064	18	cause	cause	NOUN
ftr-325	3064	19	and	and	CCONJ
ftr-325	3064	20	acted	act	VERB
ftr-325	3064	21	in	in	ADP
ftr-325	3064	22	good	good	ADJ
ftr-325	3064	23	faith‖	faith‖	PROPN
ftr-325	3064	24	by	by	ADP
ftr-325	3064	25	relying	rely	VERB
ftr-325	3064	26	on	on	ADP
ftr-325	3064	27	their	their	PRON
ftr-325	3064	28	long	long	ADJ
ftr-325	3064	29	-	-	PUNCT
ftr-325	3064	30	term	term	NOUN
ftr-325	3064	31	attorney	attorney	NOUN
ftr-325	3064	32	and	and	CCONJ
ftr-325	3064	33	accountant	accountant	NOUN
ftr-325	3064	34	.	.	PUNCT
ftr-325	3065	1	the	the	DET
ftr-325	3065	2	attorney	attorney	NOUN
ftr-325	3065	3	also	also	ADV
ftr-325	3065	4	helped	help	VERB
ftr-325	3065	5	taxpayers	taxpayer	NOUN
ftr-325	3065	6	in	in	ADP
ftr-325	3065	7	selecting	select	VERB
ftr-325	3065	8	conservation	conservation	NOUN
ftr-325	3065	9	advisors	advisor	NOUN
ftr-325	3065	10	,	,	PUNCT
ftr-325	3065	11	l.l.c	l.l.c	NOUN
ftr-325	3065	12	.	.	PROPN
ftr-325	3065	13	,	,	PUNCT
ftr-325	3065	14	a	a	DET
ftr-325	3065	15	real	real	ADJ
ftr-325	3065	16	estate	estate	NOUN
ftr-325	3065	17	firm	firm	NOUN
ftr-325	3065	18	specializing	specialize	VERB
ftr-325	3065	19	in	in	ADP
ftr-325	3065	20	conservation	conservation	NOUN
ftr-325	3065	21	conveyances	conveyance	NOUN
ftr-325	3065	22	,	,	PUNCT
ftr-325	3065	23	which	which	PRON
ftr-325	3065	24	in	in	ADP
ftr-325	3065	25	turn	turn	NOUN
ftr-325	3065	26	helped	help	VERB
ftr-325	3065	27	them	they	PRON
ftr-325	3065	28	select	select	VERB
ftr-325	3065	29	qualified	qualified	ADJ
ftr-325	3065	30	and	and	CCONJ
ftr-325	3065	31	experienced	experience	VERB
ftr-325	3065	32	2013	2013	NUM
ftr-325	3065	33	]	]	PUNCT
ftr-325	3065	34	recent	recent	ADJ
ftr-325	3065	35	developments	development	NOUN
ftr-325	3065	36	in	in	ADP
ftr-325	3065	37	federal	federal	ADJ
ftr-325	3065	38	income	income	NOUN
ftr-325	3065	39	taxation	taxation	NOUN
ftr-325	3065	40	657	657	NUM
ftr-325	3065	41	appraisers	appraiser	NOUN
ftr-325	3065	42	who	who	PRON
ftr-325	3065	43	―had	―had	VERB
ftr-325	3065	44	access	access	NOUN
ftr-325	3065	45	to	to	ADP
ftr-325	3065	46	sufficient	sufficient	ADJ
ftr-325	3065	47	information	information	NOUN
ftr-325	3065	48	to	to	PART
ftr-325	3065	49	value	value	VERB
ftr-325	3065	50	the	the	DET
ftr-325	3065	51	conservation	conservation	NOUN
ftr-325	3065	52	easements.‖	easements.‖	VERB
ftr-325	3065	53	5	5	NUM
ftr-325	3065	54	.	.	PUNCT
ftr-325	3066	1	the	the	DET
ftr-325	3066	2	old	old	ADJ
ftr-325	3066	3	adage	adage	NOUN
ftr-325	3066	4	―better	―better	ADP
ftr-325	3066	5	late	late	ADV
ftr-325	3066	6	than	than	SCONJ
ftr-325	3066	7	never‖	never‖	PROPN
ftr-325	3066	8	didn‘t	didn‘t	PRON
ftr-325	3066	9	save	save	VERB
ftr-325	3066	10	the	the	DET
ftr-325	3066	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3066	12	deduction	deduction	NOUN
ftr-325	3066	13	for	for	ADP
ftr-325	3066	14	a	a	DET
ftr-325	3066	15	conservation	conservation	NOUN
ftr-325	3066	16	easement	easement	NOUN
ftr-325	3066	17	on	on	ADP
ftr-325	3066	18	mortgaged	mortgaged	ADJ
ftr-325	3066	19	property	property	NOUN
ftr-325	3066	20	.	.	PUNCT
ftr-325	3067	1	mitchell	mitchell	PROPN
ftr-325	3067	2	v.	v.	PROPN
ftr-325	3067	3	commissioner	commissioner	PROPN
ftr-325	3067	4	,	,	PUNCT
ftr-325	3067	5	138	138	NUM
ftr-325	3067	6	t.c	t.c	PROPN
ftr-325	3067	7	.	.	PUNCT
ftr-325	3068	1	no	no	INTJ
ftr-325	3068	2	.	.	NOUN
ftr-325	3069	1	16	16	NUM
ftr-325	3069	2	(	(	PUNCT
ftr-325	3069	3	4/3/12	4/3/12	NUM
ftr-325	3069	4	)	)	PUNCT
ftr-325	3069	5	.	.	PUNCT
ftr-325	3070	1	in	in	ADP
ftr-325	3070	2	2003	2003	NUM
ftr-325	3070	3	,	,	PUNCT
ftr-325	3070	4	the	the	DET
ftr-325	3070	5	taxpayer	taxpayer	NOUN
ftr-325	3070	6	contributed	contribute	VERB
ftr-325	3070	7	a	a	DET
ftr-325	3070	8	conservation	conservation	NOUN
ftr-325	3070	9	easement	easement	NOUN
ftr-325	3070	10	over	over	ADP
ftr-325	3070	11	180	180	NUM
ftr-325	3070	12	acres	acre	NOUN
ftr-325	3070	13	of	of	ADP
ftr-325	3070	14	unimproved	unimproved	ADJ
ftr-325	3070	15	land	land	NOUN
ftr-325	3070	16	to	to	ADP
ftr-325	3070	17	a	a	DET
ftr-325	3070	18	qualified	qualified	ADJ
ftr-325	3070	19	organization	organization	NOUN
ftr-325	3070	20	.	.	PUNCT
ftr-325	3071	1	the	the	DET
ftr-325	3071	2	property	property	NOUN
ftr-325	3071	3	was	be	AUX
ftr-325	3071	4	subject	subject	ADJ
ftr-325	3071	5	to	to	ADP
ftr-325	3071	6	a	a	DET
ftr-325	3071	7	mortgage	mortgage	NOUN
ftr-325	3071	8	,	,	PUNCT
ftr-325	3071	9	but	but	CCONJ
ftr-325	3071	10	the	the	DET
ftr-325	3071	11	mortgagee	mortgagee	NOUN
ftr-325	3071	12	did	do	AUX
ftr-325	3071	13	not	not	PART
ftr-325	3071	14	subordinate	subordinate	VERB
ftr-325	3071	15	the	the	DET
ftr-325	3071	16	mortgage	mortgage	NOUN
ftr-325	3071	17	to	to	ADP
ftr-325	3071	18	the	the	DET
ftr-325	3071	19	conservation	conservation	NOUN
ftr-325	3071	20	easement	easement	NOUN
ftr-325	3071	21	deed	deed	NOUN
ftr-325	3071	22	until	until	ADP
ftr-325	3071	23	2005	2005	NUM
ftr-325	3071	24	.	.	PUNCT
ftr-325	3072	1	the	the	DET
ftr-325	3072	2	taxpayer	taxpayer	NOUN
ftr-325	3072	3	claimed	claim	VERB
ftr-325	3072	4	a	a	DET
ftr-325	3072	5	charitable	charitable	ADJ
ftr-325	3072	6	contribution	contribution	NOUN
ftr-325	3072	7	deduction	deduction	NOUN
ftr-325	3072	8	on	on	ADP
ftr-325	3072	9	her	her	PRON
ftr-325	3072	10	2003	2003	NUM
ftr-325	3072	11	federal	federal	ADJ
ftr-325	3072	12	income	income	NOUN
ftr-325	3072	13	tax	tax	NOUN
ftr-325	3072	14	return	return	NOUN
ftr-325	3072	15	,	,	PUNCT
ftr-325	3072	16	which	which	PRON
ftr-325	3072	17	the	the	DET
ftr-325	3072	18	irs	irs	PROPN
ftr-325	3072	19	disallowed	disallow	VERB
ftr-325	3072	20	.	.	PUNCT
ftr-325	3073	1	the	the	DET
ftr-325	3073	2	taxpayer	taxpayer	NOUN
ftr-325	3073	3	argued	argue	VERB
ftr-325	3073	4	that	that	SCONJ
ftr-325	3073	5	she	she	PRON
ftr-325	3073	6	had	have	AUX
ftr-325	3073	7	met	meet	VERB
ftr-325	3073	8	the	the	DET
ftr-325	3073	9	requirement	requirement	NOUN
ftr-325	3073	10	of	of	ADP
ftr-325	3073	11	reg	reg	NOUN
ftr-325	3073	12	.	.	PUNCT
ftr-325	3074	1	§	§	PROPN
ftr-325	3074	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-325	3074	3	)	)	PUNCT
ftr-325	3074	4	requiring	require	VERB
ftr-325	3074	5	subordination	subordination	NOUN
ftr-325	3074	6	of	of	ADP
ftr-325	3074	7	a	a	DET
ftr-325	3074	8	mortgage	mortgage	NOUN
ftr-325	3074	9	to	to	ADP
ftr-325	3074	10	the	the	DET
ftr-325	3074	11	conservation	conservation	NOUN
ftr-325	3074	12	easement	easement	NOUN
ftr-325	3074	13	because	because	SCONJ
ftr-325	3074	14	reg	reg	NOUN
ftr-325	3074	15	.	.	PUNCT
ftr-325	3075	1	§	§	NOUN
ftr-325	3075	2	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-325	3075	3	)	)	PUNCT
ftr-325	3075	4	should	should	AUX
ftr-325	3075	5	apply	apply	VERB
ftr-325	3075	6	to	to	PART
ftr-325	3075	7	determine	determine	VERB
ftr-325	3075	8	whether	whether	SCONJ
ftr-325	3075	9	the	the	DET
ftr-325	3075	10	requirements	requirement	NOUN
ftr-325	3075	11	of	of	ADP
ftr-325	3075	12	reg	reg	NOUN
ftr-325	3075	13	.	.	PUNCT
ftr-325	3076	1	§	§	PROPN
ftr-325	3076	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-325	3076	3	)	)	PUNCT
ftr-325	3076	4	had	have	AUX
ftr-325	3076	5	been	be	AUX
ftr-325	3076	6	satisfied	satisfied	ADJ
ftr-325	3076	7	.	.	PUNCT
ftr-325	3077	1	reg	reg	NOUN
ftr-325	3077	2	.	.	PUNCT
ftr-325	3078	1	§	§	PROPN
ftr-325	3078	2	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-325	3078	3	)	)	PUNCT
ftr-325	3078	4	provides	provide	VERB
ftr-325	3078	5	that	that	SCONJ
ftr-325	3078	6	a	a	DET
ftr-325	3078	7	deduction	deduction	NOUN
ftr-325	3078	8	will	will	AUX
ftr-325	3078	9	not	not	PART
ftr-325	3078	10	be	be	AUX
ftr-325	3078	11	disallowed	disallow	VERB
ftr-325	3078	12	merely	merely	ADV
ftr-325	3078	13	because	because	SCONJ
ftr-325	3078	14	on	on	ADP
ftr-325	3078	15	the	the	DET
ftr-325	3078	16	date	date	NOUN
ftr-325	3078	17	of	of	ADP
ftr-325	3078	18	the	the	DET
ftr-325	3078	19	gift	gift	NOUN
ftr-325	3078	20	there	there	PRON
ftr-325	3078	21	is	be	VERB
ftr-325	3078	22	the	the	DET
ftr-325	3078	23	possibility	possibility	NOUN
ftr-325	3078	24	that	that	SCONJ
ftr-325	3078	25	the	the	DET
ftr-325	3078	26	interest	interest	NOUN
ftr-325	3078	27	will	will	AUX
ftr-325	3078	28	be	be	AUX
ftr-325	3078	29	defeated	defeat	VERB
ftr-325	3078	30	so	so	ADV
ftr-325	3078	31	long	long	ADV
ftr-325	3078	32	as	as	ADP
ftr-325	3078	33	on	on	ADP
ftr-325	3078	34	that	that	DET
ftr-325	3078	35	date	date	NOUN
ftr-325	3078	36	the	the	DET
ftr-325	3078	37	possibility	possibility	NOUN
ftr-325	3078	38	of	of	ADP
ftr-325	3078	39	defeat	defeat	NOUN
ftr-325	3078	40	is	be	AUX
ftr-325	3078	41	so	so	ADV
ftr-325	3078	42	remote	remote	ADJ
ftr-325	3078	43	as	as	SCONJ
ftr-325	3078	44	to	to	PART
ftr-325	3078	45	be	be	AUX
ftr-325	3078	46	negligible	negligible	ADJ
ftr-325	3078	47	.	.	PUNCT
ftr-325	3079	1	the	the	DET
ftr-325	3079	2	taxpayer	taxpayer	NOUN
ftr-325	3079	3	argued	argue	VERB
ftr-325	3079	4	that	that	SCONJ
ftr-325	3079	5	the	the	DET
ftr-325	3079	6	probability	probability	NOUN
ftr-325	3079	7	of	of	ADP
ftr-325	3079	8	her	she	PRON
ftr-325	3079	9	defaulting	default	VERB
ftr-325	3079	10	on	on	ADP
ftr-325	3079	11	the	the	DET
ftr-325	3079	12	mortgage	mortgage	NOUN
ftr-325	3079	13	was	be	AUX
ftr-325	3079	14	so	so	ADV
ftr-325	3079	15	remote	remote	ADJ
ftr-325	3079	16	as	as	SCONJ
ftr-325	3079	17	to	to	PART
ftr-325	3079	18	be	be	AUX
ftr-325	3079	19	negligible	negligible	ADJ
ftr-325	3079	20	,	,	PUNCT
ftr-325	3079	21	and	and	CCONJ
ftr-325	3079	22	that	that	SCONJ
ftr-325	3079	23	the	the	DET
ftr-325	3079	24	possibility	possibility	NOUN
ftr-325	3079	25	should	should	AUX
ftr-325	3079	26	be	be	AUX
ftr-325	3079	27	disregarded	disregard	VERB
ftr-325	3079	28	under	under	ADP
ftr-325	3079	29	the	the	DET
ftr-325	3079	30	soremote	soremote	VERB
ftr-325	3079	31	-	-	PUNCT
ftr-325	3079	32	as	as	ADP
ftr-325	3079	33	-	-	PUNCT
ftr-325	3079	34	to	to	PART
ftr-325	3079	35	-	-	PUNCT
ftr-325	3079	36	be	be	AUX
ftr-325	3079	37	-	-	PUNCT
ftr-325	3079	38	negligible	negligible	ADJ
ftr-325	3079	39	standard	standard	NOUN
ftr-325	3079	40	in	in	ADP
ftr-325	3079	41	determining	determine	VERB
ftr-325	3079	42	whether	whether	SCONJ
ftr-325	3079	43	the	the	DET
ftr-325	3079	44	conservation	conservation	NOUN
ftr-325	3079	45	easement	easement	NOUN
ftr-325	3079	46	is	be	AUX
ftr-325	3079	47	enforceable	enforceable	ADJ
ftr-325	3079	48	in	in	ADP
ftr-325	3079	49	perpetuity	perpetuity	NOUN
ftr-325	3079	50	.	.	PUNCT
ftr-325	3080	1	the	the	DET
ftr-325	3080	2	tax	tax	NOUN
ftr-325	3080	3	court	court	NOUN
ftr-325	3080	4	(	(	PUNCT
ftr-325	3080	5	judge	judge	NOUN
ftr-325	3080	6	haines	haine	NOUN
ftr-325	3080	7	)	)	PUNCT
ftr-325	3080	8	held	hold	VERB
ftr-325	3080	9	that	that	SCONJ
ftr-325	3080	10	the	the	DET
ftr-325	3080	11	so	so	ADV
ftr-325	3080	12	-	-	PUNCT
ftr-325	3080	13	remote	remote	ADJ
ftr-325	3080	14	-	-	PUNCT
ftr-325	3080	15	as	as	ADP
ftr-325	3080	16	-	-	PUNCT
ftr-325	3080	17	to	to	PART
ftr-325	3080	18	-	-	PUNCT
ftr-325	3080	19	be	be	AUX
ftr-325	3080	20	-	-	PUNCT
ftr-325	3080	21	negligible	negligible	ADJ
ftr-325	3080	22	standard	standard	NOUN
ftr-325	3080	23	of	of	ADP
ftr-325	3080	24	reg	reg	NOUN
ftr-325	3080	25	.	.	PUNCT
ftr-325	3081	1	§	§	PROPN
ftr-325	3081	2	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-325	3081	3	)	)	PUNCT
ftr-325	3081	4	does	do	AUX
ftr-325	3081	5	not	not	PART
ftr-325	3081	6	apply	apply	VERB
ftr-325	3081	7	to	to	PART
ftr-325	3081	8	determine	determine	VERB
ftr-325	3081	9	whether	whether	SCONJ
ftr-325	3081	10	the	the	DET
ftr-325	3081	11	requirements	requirement	NOUN
ftr-325	3081	12	of	of	ADP
ftr-325	3081	13	reg	reg	NOUN
ftr-325	3081	14	.	.	PUNCT
ftr-325	3082	1	§	§	PROPN
ftr-325	3082	2	1.170a14(g)(2	1.170a14(g)(2	NUM
ftr-325	3082	3	)	)	PUNCT
ftr-325	3082	4	,	,	PUNCT
ftr-325	3082	5	requiring	require	VERB
ftr-325	3082	6	subordination	subordination	NOUN
ftr-325	3082	7	of	of	ADP
ftr-325	3082	8	a	a	DET
ftr-325	3082	9	mortgage	mortgage	NOUN
ftr-325	3082	10	to	to	ADP
ftr-325	3082	11	the	the	DET
ftr-325	3082	12	conservation	conservation	NOUN
ftr-325	3082	13	easement	easement	NOUN
ftr-325	3082	14	have	have	AUX
ftr-325	3082	15	been	be	AUX
ftr-325	3082	16	satisfied	satisfied	ADJ
ftr-325	3082	17	,	,	PUNCT
ftr-325	3082	18	citing	cite	VERB
ftr-325	3082	19	kaufman	kaufman	PROPN
ftr-325	3082	20	v.	v.	PROPN
ftr-325	3082	21	commissioner	commissioner	PROPN
ftr-325	3082	22	,	,	PUNCT
ftr-325	3082	23	136	136	NUM
ftr-325	3082	24	t.c	t.c	PROPN
ftr-325	3082	25	.	.	PROPN
ftr-325	3083	1	294	294	NUM
ftr-325	3083	2	(	(	PUNCT
ftr-325	3083	3	2011	2011	NUM
ftr-325	3083	4	)	)	PUNCT
ftr-325	3083	5	,	,	PUNCT
ftr-325	3083	6	kaufman	kaufman	PROPN
ftr-325	3083	7	v.	v.	PROPN
ftr-325	3083	8	commissioner	commissioner	PROPN
ftr-325	3083	9	,	,	PUNCT
ftr-325	3083	10	134	134	NUM
ftr-325	3083	11	t.c	t.c	NOUN
ftr-325	3083	12	.	.	PROPN
ftr-325	3083	13	182	182	NUM
ftr-325	3083	14	(	(	PUNCT
ftr-325	3083	15	2010	2010	NUM
ftr-325	3083	16	)	)	PUNCT
ftr-325	3083	17	,	,	PUNCT
ftr-325	3083	18	carpenter	carpenter	NOUN
ftr-325	3083	19	v.	v.	PROPN
ftr-325	3083	20	commissioner	commissioner	PROPN
ftr-325	3083	21	,	,	PUNCT
ftr-325	3083	22	t.c	t.c	PROPN
ftr-325	3083	23	.	.	PROPN
ftr-325	3083	24	memo	memo	NOUN
ftr-325	3083	25	.	.	PUNCT
ftr-325	3084	1	2012	2012	NUM
ftr-325	3084	2	-	-	SYM
ftr-325	3084	3	1	1	NUM
ftr-325	3084	4	,	,	PUNCT
ftr-325	3084	5	and	and	CCONJ
ftr-325	3084	6	distinguishing	distinguish	VERB
ftr-325	3084	7	simmons	simmon	NOUN
ftr-325	3084	8	v.	v.	ADP
ftr-325	3084	9	commissioner	commissioner	PROPN
ftr-325	3084	10	,	,	PUNCT
ftr-325	3084	11	t.c	t.c	PROPN
ftr-325	3084	12	.	.	PROPN
ftr-325	3084	13	memo	memo	NOUN
ftr-325	3084	14	.	.	PUNCT
ftr-325	3085	1	2009	2009	NUM
ftr-325	3085	2	-	-	SYM
ftr-325	3085	3	208	208	NUM
ftr-325	3085	4	,	,	PUNCT
ftr-325	3085	5	aff’d	aff’d	NUM
ftr-325	3085	6	,	,	PUNCT
ftr-325	3085	7	646	646	NUM
ftr-325	3085	8	f.3d	f.3d	NUM
ftr-325	3085	9	6	6	NUM
ftr-325	3085	10	(	(	PUNCT
ftr-325	3085	11	d.c	d.c	PROPN
ftr-325	3085	12	.	.	PROPN
ftr-325	3085	13	cir	cir	PROPN
ftr-325	3085	14	.	.	PROPN
ftr-325	3085	15	2011	2011	NUM
ftr-325	3085	16	)	)	PUNCT
ftr-325	3085	17	.	.	PUNCT
ftr-325	3086	1	thus	thus	ADV
ftr-325	3086	2	,	,	PUNCT
ftr-325	3086	3	the	the	DET
ftr-325	3086	4	taxpayer	taxpayer	NOUN
ftr-325	3086	5	did	do	AUX
ftr-325	3086	6	not	not	PART
ftr-325	3086	7	meet	meet	VERB
ftr-325	3086	8	the	the	DET
ftr-325	3086	9	requirements	requirement	NOUN
ftr-325	3086	10	of	of	ADP
ftr-325	3086	11	reg	reg	NOUN
ftr-325	3086	12	.	.	PUNCT
ftr-325	3087	1	§	§	PROPN
ftr-325	3087	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-325	3087	3	)	)	PUNCT
ftr-325	3087	4	,	,	PUNCT
ftr-325	3087	5	and	and	CCONJ
ftr-325	3087	6	the	the	DET
ftr-325	3087	7	deduction	deduction	NOUN
ftr-325	3087	8	was	be	AUX
ftr-325	3087	9	denied	deny	VERB
ftr-325	3087	10	.	.	PUNCT
ftr-325	3088	1	however	however	ADV
ftr-325	3088	2	,	,	PUNCT
ftr-325	3088	3	the	the	DET
ftr-325	3088	4	taxpayer	taxpayer	NOUN
ftr-325	3088	5	was	be	AUX
ftr-325	3088	6	not	not	PART
ftr-325	3088	7	liable	liable	ADJ
ftr-325	3088	8	for	for	ADP
ftr-325	3088	9	a	a	DET
ftr-325	3088	10	§	§	PROPN
ftr-325	3088	11	6662	6662	NUM
ftr-325	3088	12	accuracy	accuracy	NOUN
ftr-325	3088	13	related	relate	VERB
ftr-325	3088	14	penalty	penalty	NOUN
ftr-325	3088	15	.	.	PUNCT
ftr-325	3089	1	she	she	PRON
ftr-325	3089	2	―attempted	―attempte	VERB
ftr-325	3089	3	to	to	PART
ftr-325	3089	4	comply	comply	VERB
ftr-325	3089	5	with	with	ADP
ftr-325	3089	6	the	the	DET
ftr-325	3089	7	requirements	requirement	NOUN
ftr-325	3089	8	for	for	ADP
ftr-325	3089	9	making	make	VERB
ftr-325	3089	10	a	a	DET
ftr-325	3089	11	charitable	charitable	ADJ
ftr-325	3089	12	contribution	contribution	NOUN
ftr-325	3089	13	of	of	ADP
ftr-325	3089	14	a	a	DET
ftr-325	3089	15	conservation	conservation	NOUN
ftr-325	3089	16	easement,‖	easement,‖	PROPN
ftr-325	3089	17	she	she	PRON
ftr-325	3089	18	hired	hire	VERB
ftr-325	3089	19	an	an	DET
ftr-325	3089	20	accountant	accountant	NOUN
ftr-325	3089	21	and	and	CCONJ
ftr-325	3089	22	an	an	DET
ftr-325	3089	23	appraiser	appraiser	NOUN
ftr-325	3089	24	,	,	PUNCT
ftr-325	3089	25	but	but	CCONJ
ftr-325	3089	26	she	she	PRON
ftr-325	3089	27	―inadvertently	―inadvertently	ADV
ftr-325	3089	28	failed	fail	VERB
ftr-325	3089	29	to	to	PART
ftr-325	3089	30	obtain	obtain	VERB
ftr-325	3089	31	a	a	DET
ftr-325	3089	32	subordination	subordination	NOUN
ftr-325	3089	33	agreement‖	agreement‖	ADP
ftr-325	3089	34	and	and	CCONJ
ftr-325	3089	35	―upon	―upon	ADP
ftr-325	3089	36	being	be	AUX
ftr-325	3089	37	made	make	VERB
ftr-325	3089	38	aware	aware	ADJ
ftr-325	3089	39	of	of	ADP
ftr-325	3089	40	the	the	DET
ftr-325	3089	41	need	need	NOUN
ftr-325	3089	42	for	for	ADP
ftr-325	3089	43	a	a	DET
ftr-325	3089	44	subordination	subordination	NOUN
ftr-325	3089	45	agreement	agreement	NOUN
ftr-325	3089	46	she	she	PRON
ftr-325	3089	47	promptly	promptly	ADV
ftr-325	3089	48	obtained	obtain	VERB
ftr-325	3089	49	one.‖	one.‖	ADP
ftr-325	3089	50	she	she	PRON
ftr-325	3089	51	acted	act	VERB
ftr-325	3089	52	with	with	ADP
ftr-325	3089	53	reasonable	reasonable	ADJ
ftr-325	3089	54	cause	cause	NOUN
ftr-325	3089	55	and	and	CCONJ
ftr-325	3089	56	in	in	ADP
ftr-325	3089	57	good	good	ADJ
ftr-325	3089	58	faith	faith	NOUN
ftr-325	3089	59	.	.	PUNCT
ftr-325	3090	1	6	6	X
ftr-325	3090	2	.	.	X
ftr-325	3090	3	a	a	DET
ftr-325	3090	4	―gotcha‖	―gotcha‖	PROPN
ftr-325	3090	5	for	for	ADP
ftr-325	3090	6	the	the	DET
ftr-325	3090	7	irs	irs	PROPN
ftr-325	3090	8	!	!	PUNCT
ftr-325	3091	1	the	the	DET
ftr-325	3091	2	tax	tax	NOUN
ftr-325	3091	3	court	court	NOUN
ftr-325	3091	4	just	just	ADV
ftr-325	3091	5	says	say	VERB
ftr-325	3091	6	―no‖	―no‖	PROPN
ftr-325	3091	7	to	to	ADP
ftr-325	3091	8	deductions	deduction	NOUN
ftr-325	3091	9	for	for	ADP
ftr-325	3091	10	contributions	contribution	NOUN
ftr-325	3091	11	of	of	ADP
ftr-325	3091	12	conservation	conservation	NOUN
ftr-325	3091	13	easements	easement	NOUN
ftr-325	3091	14	on	on	ADP
ftr-325	3091	15	mortgaged	mortgaged	ADJ
ftr-325	3091	16	properties	property	NOUN
ftr-325	3091	17	.	.	PUNCT
ftr-325	3092	1	kaufman	kaufman	PROPN
ftr-325	3092	2	v.	v.	PROPN
ftr-325	3092	3	commissioner	commissioner	PROPN
ftr-325	3092	4	,	,	PUNCT
ftr-325	3092	5	134	134	NUM
ftr-325	3092	6	t.c	t.c	NOUN
ftr-325	3092	7	.	.	PROPN
ftr-325	3092	8	182	182	NUM
ftr-325	3092	9	(	(	PUNCT
ftr-325	3092	10	4/26/10	4/26/10	NUM
ftr-325	3092	11	)	)	PUNCT
ftr-325	3092	12	.	.	PUNCT
ftr-325	3093	1	the	the	DET
ftr-325	3093	2	tax	tax	NOUN
ftr-325	3093	3	court	court	NOUN
ftr-325	3093	4	(	(	PUNCT
ftr-325	3093	5	judge	judge	PROPN
ftr-325	3093	6	halpern	halpern	PROPN
ftr-325	3093	7	)	)	PUNCT
ftr-325	3093	8	held	hold	VERB
ftr-325	3093	9	that	that	SCONJ
ftr-325	3093	10	as	as	ADP
ftr-325	3093	11	a	a	DET
ftr-325	3093	12	matter	matter	NOUN
ftr-325	3093	13	of	of	ADP
ftr-325	3093	14	law	law	NOUN
ftr-325	3093	15	no	no	DET
ftr-325	3093	16	charitable	charitable	ADJ
ftr-325	3093	17	contribution	contribution	NOUN
ftr-325	3093	18	deduction	deduction	NOUN
ftr-325	3093	19	is	be	AUX
ftr-325	3093	20	allowable	allowable	ADJ
ftr-325	3093	21	for	for	ADP
ftr-325	3093	22	the	the	DET
ftr-325	3093	23	conveyance	conveyance	NOUN
ftr-325	3093	24	of	of	ADP
ftr-325	3093	25	an	an	DET
ftr-325	3093	26	otherwise	otherwise	ADV
ftr-325	3093	27	qualifying	qualify	VERB
ftr-325	3093	28	conveyance	conveyance	NOUN
ftr-325	3093	29	of	of	ADP
ftr-325	3093	30	a	a	DET
ftr-325	3093	31	facade	facade	NOUN
ftr-325	3093	32	conservation	conservation	NOUN
ftr-325	3093	33	easement	easement	NOUN
ftr-325	3093	34	if	if	SCONJ
ftr-325	3093	35	the	the	DET
ftr-325	3093	36	property	property	NOUN
ftr-325	3093	37	is	be	AUX
ftr-325	3093	38	658	658	NUM
ftr-325	3093	39	florida	florida	PROPN
ftr-325	3093	40	tax	tax	NOUN
ftr-325	3093	41	review	review	NOUN
ftr-325	3094	1	[	[	X
ftr-325	3094	2	vol	vol	NOUN
ftr-325	3094	3	.	.	PUNCT
ftr-325	3094	4	13:10	13:10	NUM
ftr-325	3094	5	subject	subject	NOUN
ftr-325	3094	6	to	to	ADP
ftr-325	3094	7	a	a	DET
ftr-325	3094	8	mortgage	mortgage	NOUN
ftr-325	3094	9	and	and	CCONJ
ftr-325	3094	10	the	the	DET
ftr-325	3094	11	mortgagee	mortgagee	NOUN
ftr-325	3094	12	has	have	VERB
ftr-325	3094	13	a	a	DET
ftr-325	3094	14	prior	prior	ADJ
ftr-325	3094	15	claim	claim	NOUN
ftr-325	3094	16	to	to	ADP
ftr-325	3094	17	condemnation	condemnation	NOUN
ftr-325	3094	18	and	and	CCONJ
ftr-325	3094	19	insurance	insurance	NOUN
ftr-325	3094	20	proceeds	proceed	NOUN
ftr-325	3094	21	.	.	PUNCT
ftr-325	3095	1	because	because	SCONJ
ftr-325	3095	2	the	the	DET
ftr-325	3095	3	mortgage	mortgage	NOUN
ftr-325	3095	4	has	have	VERB
ftr-325	3095	5	priority	priority	NOUN
ftr-325	3095	6	over	over	ADP
ftr-325	3095	7	the	the	DET
ftr-325	3095	8	easement	easement	NOUN
ftr-325	3095	9	,	,	PUNCT
ftr-325	3095	10	the	the	DET
ftr-325	3095	11	easement	easement	NOUN
ftr-325	3095	12	is	be	AUX
ftr-325	3095	13	not	not	PART
ftr-325	3095	14	protected	protect	VERB
ftr-325	3095	15	in	in	ADP
ftr-325	3095	16	perpetuity	perpetuity	NOUN
ftr-325	3095	17	–	–	PUNCT
ftr-325	3095	18	which	which	PRON
ftr-325	3095	19	is	be	AUX
ftr-325	3095	20	required	require	VERB
ftr-325	3095	21	by	by	ADP
ftr-325	3095	22	§	§	PROPN
ftr-325	3095	23	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-325	3095	24	)	)	PUNCT
ftr-325	3095	25	.	.	PUNCT
ftr-325	3096	1	the	the	DET
ftr-325	3096	2	deduction	deduction	NOUN
ftr-325	3096	3	can	can	AUX
ftr-325	3096	4	not	not	PART
ftr-325	3096	5	be	be	AUX
ftr-325	3096	6	salvaged	salvage	VERB
ftr-325	3096	7	by	by	ADP
ftr-325	3096	8	proof	proof	NOUN
ftr-325	3096	9	that	that	SCONJ
ftr-325	3096	10	the	the	DET
ftr-325	3096	11	taxpayer	taxpayer	NOUN
ftr-325	3096	12	likely	likely	ADV
ftr-325	3096	13	would	would	AUX
ftr-325	3096	14	satisfy	satisfy	VERB
ftr-325	3096	15	the	the	DET
ftr-325	3096	16	debt	debt	NOUN
ftr-325	3096	17	secured	secure	VERB
ftr-325	3096	18	by	by	ADP
ftr-325	3096	19	the	the	DET
ftr-325	3096	20	mortgage	mortgage	NOUN
ftr-325	3096	21	.	.	PUNCT
ftr-325	3097	1	a.	a.	NOUN
ftr-325	3097	2	plea	plea	NOUN
ftr-325	3097	3	for	for	ADP
ftr-325	3097	4	a	a	DET
ftr-325	3097	5	mulligan	mulligan	NOUN
ftr-325	3097	6	is	be	AUX
ftr-325	3097	7	rejected	reject	VERB
ftr-325	3097	8	!	!	PUNCT
ftr-325	3098	1	kaufman	kaufman	PROPN
ftr-325	3098	2	v.	v.	PROPN
ftr-325	3098	3	commissioner	commissioner	PROPN
ftr-325	3098	4	,	,	PUNCT
ftr-325	3098	5	136	136	NUM
ftr-325	3098	6	t.c	t.c	PROPN
ftr-325	3098	7	.	.	PROPN
ftr-325	3099	1	294	294	NUM
ftr-325	3099	2	(	(	PUNCT
ftr-325	3099	3	4/4/11	4/4/11	NOUN
ftr-325	3099	4	)	)	PUNCT
ftr-325	3099	5	.	.	PUNCT
ftr-325	3100	1	on	on	ADP
ftr-325	3100	2	the	the	DET
ftr-325	3100	3	taxpayers	taxpayer	NOUN
ftr-325	3100	4	‘	‘	PART
ftr-325	3100	5	motion	motion	NOUN
ftr-325	3100	6	for	for	ADP
ftr-325	3100	7	reconsideration	reconsideration	NOUN
ftr-325	3100	8	,	,	PUNCT
ftr-325	3100	9	the	the	DET
ftr-325	3100	10	tax	tax	NOUN
ftr-325	3100	11	court	court	NOUN
ftr-325	3100	12	(	(	PUNCT
ftr-325	3100	13	judge	judge	PROPN
ftr-325	3100	14	halpern	halpern	PROPN
ftr-325	3100	15	)	)	PUNCT
ftr-325	3100	16	in	in	ADP
ftr-325	3100	17	a	a	DET
ftr-325	3100	18	lengthy	lengthy	ADJ
ftr-325	3100	19	and	and	CCONJ
ftr-325	3100	20	thorough	thorough	ADJ
ftr-325	3100	21	opinion	opinion	NOUN
ftr-325	3100	22	reaffirmed	reaffirm	VERB
ftr-325	3100	23	its	its	PRON
ftr-325	3100	24	earlier	early	ADJ
ftr-325	3100	25	decision	decision	NOUN
ftr-325	3100	26	that	that	SCONJ
ftr-325	3100	27	the	the	DET
ftr-325	3100	28	conservation	conservation	NOUN
ftr-325	3100	29	easement	easement	NOUN
ftr-325	3100	30	failed	fail	VERB
ftr-325	3100	31	the	the	DET
ftr-325	3100	32	perpetuity	perpetuity	NOUN
ftr-325	3100	33	requirement	requirement	NOUN
ftr-325	3100	34	in	in	ADP
ftr-325	3100	35	reg	reg	NOUN
ftr-325	3100	36	.	.	PUNCT
ftr-325	3101	1	§	§	PROPN
ftr-325	3101	2	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-325	3101	3	)	)	PUNCT
ftr-325	3101	4	,	,	PUNCT
ftr-325	3101	5	because	because	SCONJ
ftr-325	3101	6	under	under	ADP
ftr-325	3101	7	the	the	DET
ftr-325	3101	8	loan	loan	NOUN
ftr-325	3101	9	documents	document	NOUN
ftr-325	3101	10	,	,	PUNCT
ftr-325	3101	11	the	the	DET
ftr-325	3101	12	bank	bank	NOUN
ftr-325	3101	13	that	that	PRON
ftr-325	3101	14	held	hold	VERB
ftr-325	3101	15	the	the	DET
ftr-325	3101	16	mortgage	mortgage	NOUN
ftr-325	3101	17	on	on	ADP
ftr-325	3101	18	the	the	DET
ftr-325	3101	19	property	property	NOUN
ftr-325	3101	20	expressly	expressly	ADV
ftr-325	3101	21	retained	retain	VERB
ftr-325	3101	22	a	a	DET
ftr-325	3101	23	―‗prior	―‗prior	PROPN
ftr-325	3101	24	claim	claim	NOUN
ftr-325	3101	25	‘	'	PUNCT
ftr-325	3101	26	to	to	ADP
ftr-325	3101	27	all	all	DET
ftr-325	3101	28	insurance	insurance	NOUN
ftr-325	3101	29	proceeds	proceed	NOUN
ftr-325	3101	30	as	as	ADP
ftr-325	3101	31	a	a	DET
ftr-325	3101	32	result	result	NOUN
ftr-325	3101	33	of	of	ADP
ftr-325	3101	34	any	any	DET
ftr-325	3101	35	casualty	casualty	NOUN
ftr-325	3101	36	,	,	PUNCT
ftr-325	3101	37	hazard	hazard	NOUN
ftr-325	3101	38	,	,	PUNCT
ftr-325	3101	39	or	or	CCONJ
ftr-325	3101	40	accident	accident	NOUN
ftr-325	3101	41	occurring	occur	VERB
ftr-325	3101	42	to	to	ADP
ftr-325	3101	43	or	or	CCONJ
ftr-325	3101	44	about	about	ADP
ftr-325	3101	45	the	the	DET
ftr-325	3101	46	property	property	NOUN
ftr-325	3101	47	and	and	CCONJ
ftr-325	3101	48	all	all	DET
ftr-325	3101	49	proceeds	proceed	NOUN
ftr-325	3101	50	of	of	ADP
ftr-325	3101	51	condemnation,‖	condemnation,‖	PROPN
ftr-325	3101	52	and	and	CCONJ
ftr-325	3101	53	agreement	agreement	NOUN
ftr-325	3101	54	also	also	ADV
ftr-325	3101	55	provided	provide	VERB
ftr-325	3101	56	that	that	SCONJ
ftr-325	3101	57	―the	―the	DET
ftr-325	3101	58	bank	bank	NOUN
ftr-325	3101	59	was	be	AUX
ftr-325	3101	60	entitled	entitle	VERB
ftr-325	3101	61	to	to	ADP
ftr-325	3101	62	those	those	DET
ftr-325	3101	63	proceeds	proceed	NOUN
ftr-325	3101	64	‗in	‗in	PUNCT
ftr-325	3101	65	preference	preference	NOUN
ftr-325	3101	66	‘	'	PUNCT
ftr-325	3101	67	to	to	ADP
ftr-325	3101	68	[	[	X
ftr-325	3101	69	the	the	DET
ftr-325	3101	70	donee	donee	NOUN
ftr-325	3101	71	organization	organization	NOUN
ftr-325	3101	72	]	]	PUNCT
ftr-325	3101	73	until	until	SCONJ
ftr-325	3101	74	the	the	DET
ftr-325	3101	75	mortgage	mortgage	NOUN
ftr-325	3101	76	was	be	AUX
ftr-325	3101	77	satisfied	satisfied	ADJ
ftr-325	3101	78	and	and	CCONJ
ftr-325	3101	79	discharged.‖	discharged.‖	VERB
ftr-325	3101	80	the	the	DET
ftr-325	3101	81	court	court	NOUN
ftr-325	3101	82	also	also	ADV
ftr-325	3101	83	disallowed	disallow	VERB
ftr-325	3101	84	a	a	DET
ftr-325	3101	85	deduction	deduction	NOUN
ftr-325	3101	86	in	in	ADP
ftr-325	3101	87	2003	2003	NUM
ftr-325	3101	88	,	,	PUNCT
ftr-325	3101	89	but	but	CCONJ
ftr-325	3101	90	allowed	allow	VERB
ftr-325	3101	91	the	the	DET
ftr-325	3101	92	deduction	deduction	NOUN
ftr-325	3101	93	in	in	ADP
ftr-325	3101	94	2004	2004	NUM
ftr-325	3101	95	,	,	PUNCT
ftr-325	3101	96	for	for	ADP
ftr-325	3101	97	a	a	DET
ftr-325	3101	98	cash	cash	NOUN
ftr-325	3101	99	contribution	contribution	NOUN
ftr-325	3101	100	to	to	ADP
ftr-325	3101	101	the	the	DET
ftr-325	3101	102	donee	donee	NOUN
ftr-325	3101	103	of	of	ADP
ftr-325	3101	104	the	the	DET
ftr-325	3101	105	conservation	conservation	NOUN
ftr-325	3101	106	easement	easement	NOUN
ftr-325	3101	107	in	in	ADP
ftr-325	3101	108	2003	2003	NUM
ftr-325	3101	109	because	because	SCONJ
ftr-325	3101	110	the	the	DET
ftr-325	3101	111	amount	amount	NOUN
ftr-325	3101	112	of	of	ADP
ftr-325	3101	113	the	the	DET
ftr-325	3101	114	cash	cash	NOUN
ftr-325	3101	115	payment	payment	NOUN
ftr-325	3101	116	was	be	AUX
ftr-325	3101	117	subject	subject	ADJ
ftr-325	3101	118	to	to	ADP
ftr-325	3101	119	refund	refund	NOUN
ftr-325	3101	120	if	if	SCONJ
ftr-325	3101	121	the	the	DET
ftr-325	3101	122	appraised	appraise	VERB
ftr-325	3101	123	value	value	NOUN
ftr-325	3101	124	of	of	ADP
ftr-325	3101	125	the	the	DET
ftr-325	3101	126	easement	easement	NOUN
ftr-325	3101	127	was	be	AUX
ftr-325	3101	128	zero	zero	NUM
ftr-325	3101	129	,	,	PUNCT
ftr-325	3101	130	and	and	CCONJ
ftr-325	3101	131	the	the	DET
ftr-325	3101	132	appraisal	appraisal	NOUN
ftr-325	3101	133	was	be	AUX
ftr-325	3101	134	not	not	PART
ftr-325	3101	135	determined	determine	VERB
ftr-325	3101	136	until	until	ADP
ftr-325	3101	137	2004	2004	NUM
ftr-325	3101	138	.	.	PUNCT
ftr-325	3102	1	the	the	DET
ftr-325	3102	2	court	court	NOUN
ftr-325	3102	3	also	also	ADV
ftr-325	3102	4	rejected	reject	VERB
ftr-325	3102	5	the	the	DET
ftr-325	3102	6	irs‘s	irs‘s	NOUN
ftr-325	3102	7	argument	argument	NOUN
ftr-325	3102	8	that	that	SCONJ
ftr-325	3102	9	the	the	DET
ftr-325	3102	10	taxpayers	taxpayer	NOUN
ftr-325	3102	11	received	receive	VERB
ftr-325	3102	12	a	a	DET
ftr-325	3102	13	quid	quid	ADJ
ftr-325	3102	14	pro	pro	X
ftr-325	3102	15	quo	quo	NOUN
ftr-325	3102	16	for	for	ADP
ftr-325	3102	17	the	the	DET
ftr-325	3102	18	cash	cash	NOUN
ftr-325	3102	19	contribution	contribution	NOUN
ftr-325	3102	20	in	in	ADP
ftr-325	3102	21	the	the	DET
ftr-325	3102	22	form	form	NOUN
ftr-325	3102	23	of	of	ADP
ftr-325	3102	24	the	the	DET
ftr-325	3102	25	donee	donee	NOUN
ftr-325	3102	26	organization	organization	NOUN
ftr-325	3102	27	accepting	accept	VERB
ftr-325	3102	28	and	and	CCONJ
ftr-325	3102	29	processing	process	VERB
ftr-325	3102	30	their	their	PRON
ftr-325	3102	31	application	application	NOUN
ftr-325	3102	32	,	,	PUNCT
ftr-325	3102	33	providing	provide	VERB
ftr-325	3102	34	them	they	PRON
ftr-325	3102	35	with	with	ADP
ftr-325	3102	36	a	a	DET
ftr-325	3102	37	form	form	NOUN
ftr-325	3102	38	preservation	preservation	NOUN
ftr-325	3102	39	restriction	restriction	NOUN
ftr-325	3102	40	agreement	agreement	NOUN
ftr-325	3102	41	,	,	PUNCT
ftr-325	3102	42	undertaking	undertake	VERB
ftr-325	3102	43	to	to	PART
ftr-325	3102	44	obtain	obtain	VERB
ftr-325	3102	45	approvals	approval	NOUN
ftr-325	3102	46	from	from	ADP
ftr-325	3102	47	the	the	DET
ftr-325	3102	48	necessary	necessary	ADJ
ftr-325	3102	49	government	government	NOUN
ftr-325	3102	50	authorities	authority	NOUN
ftr-325	3102	51	,	,	PUNCT
ftr-325	3102	52	securing	secure	VERB
ftr-325	3102	53	the	the	DET
ftr-325	3102	54	lender	lender	NOUN
ftr-325	3102	55	agreement	agreement	NOUN
ftr-325	3102	56	from	from	ADP
ftr-325	3102	57	the	the	DET
ftr-325	3102	58	bank	bank	NOUN
ftr-325	3102	59	,	,	PUNCT
ftr-325	3102	60	giving	give	VERB
ftr-325	3102	61	the	the	DET
ftr-325	3102	62	taxpayers	taxpayer	NOUN
ftr-325	3102	63	basic	basic	ADJ
ftr-325	3102	64	tax	tax	NOUN
ftr-325	3102	65	advice	advice	NOUN
ftr-325	3102	66	,	,	PUNCT
ftr-325	3102	67	and	and	CCONJ
ftr-325	3102	68	providing	provide	VERB
ftr-325	3102	69	them	they	PRON
ftr-325	3102	70	with	with	ADP
ftr-325	3102	71	a	a	DET
ftr-325	3102	72	list	list	NOUN
ftr-325	3102	73	of	of	ADP
ftr-325	3102	74	approved	approve	VERB
ftr-325	3102	75	appraisers	appraiser	NOUN
ftr-325	3102	76	.	.	PUNCT
ftr-325	3103	1	the	the	DET
ftr-325	3103	2	facts	fact	NOUN
ftr-325	3103	3	in	in	ADP
ftr-325	3103	4	evidence	evidence	NOUN
ftr-325	3103	5	did	do	AUX
ftr-325	3103	6	not	not	PART
ftr-325	3103	7	demonstrate	demonstrate	VERB
ftr-325	3103	8	a	a	DET
ftr-325	3103	9	quid	quid	ADJ
ftr-325	3103	10	pro	pro	X
ftr-325	3103	11	quo	quo	NOUN
ftr-325	3103	12	,	,	PUNCT
ftr-325	3103	13	because	because	SCONJ
ftr-325	3103	14	,	,	PUNCT
ftr-325	3103	15	among	among	ADP
ftr-325	3103	16	other	other	ADJ
ftr-325	3103	17	things	thing	NOUN
ftr-325	3103	18	,	,	PUNCT
ftr-325	3103	19	many	many	ADJ
ftr-325	3103	20	of	of	ADP
ftr-325	3103	21	the	the	DET
ftr-325	3103	22	tasks	task	NOUN
ftr-325	3103	23	had	have	AUX
ftr-325	3103	24	been	be	AUX
ftr-325	3103	25	undertaken	undertake	VERB
ftr-325	3103	26	by	by	ADP
ftr-325	3103	27	the	the	DET
ftr-325	3103	28	organization	organization	NOUN
ftr-325	3103	29	before	before	SCONJ
ftr-325	3103	30	the	the	DET
ftr-325	3103	31	check	check	NOUN
ftr-325	3103	32	was	be	AUX
ftr-325	3103	33	received	receive	VERB
ftr-325	3103	34	.	.	PUNCT
ftr-325	3104	1			PUNCT
ftr-325	3105	1	finally	finally	ADV
ftr-325	3105	2	,	,	PUNCT
ftr-325	3105	3	the	the	DET
ftr-325	3105	4	court	court	NOUN
ftr-325	3105	5	declined	decline	VERB
ftr-325	3105	6	to	to	PART
ftr-325	3105	7	uphold	uphold	VERB
ftr-325	3105	8	the	the	DET
ftr-325	3105	9	§	§	PROPN
ftr-325	3105	10	6662	6662	NUM
ftr-325	3105	11	accuracy	accuracy	NOUN
ftr-325	3105	12	related	relate	VERB
ftr-325	3105	13	penalties	penalty	NOUN
ftr-325	3105	14	asserted	assert	VERB
ftr-325	3105	15	by	by	ADP
ftr-325	3105	16	the	the	DET
ftr-325	3105	17	irs	irs	PROPN
ftr-325	3105	18	for	for	ADP
ftr-325	3105	19	the	the	DET
ftr-325	3105	20	taxpayers	taxpayer	NOUN
ftr-325	3105	21	‘	'	PUNCT
ftr-325	3105	22	overstatement	overstatement	NOUN
ftr-325	3105	23	of	of	ADP
ftr-325	3105	24	the	the	DET
ftr-325	3105	25	amount	amount	NOUN
ftr-325	3105	26	of	of	ADP
ftr-325	3105	27	the	the	DET
ftr-325	3105	28	contribution	contribution	NOUN
ftr-325	3105	29	for	for	ADP
ftr-325	3105	30	the	the	DET
ftr-325	3105	31	conservation	conservation	NOUN
ftr-325	3105	32	easement	easement	NOUN
ftr-325	3105	33	,	,	PUNCT
ftr-325	3105	34	but	but	CCONJ
ftr-325	3105	35	sustained	sustain	VERB
ftr-325	3105	36	the	the	DET
ftr-325	3105	37	negligence	negligence	NOUN
ftr-325	3105	38	penalty	penalty	NOUN
ftr-325	3105	39	for	for	ADP
ftr-325	3105	40	the	the	DET
ftr-325	3105	41	2003	2003	NUM
ftr-325	3105	42	deduction	deduction	NOUN
ftr-325	3105	43	for	for	ADP
ftr-325	3105	44	the	the	DET
ftr-325	3105	45	cash	cash	NOUN
ftr-325	3105	46	payment	payment	NOUN
ftr-325	3105	47	.	.	PUNCT
ftr-325	3106	1	because	because	SCONJ
ftr-325	3106	2	the	the	DET
ftr-325	3106	3	issue	issue	NOUN
ftr-325	3106	4	of	of	ADP
ftr-325	3106	5	whether	whether	SCONJ
ftr-325	3106	6	any	any	DET
ftr-325	3106	7	deduction	deduction	NOUN
ftr-325	3106	8	was	be	AUX
ftr-325	3106	9	allowed	allow	VERB
ftr-325	3106	10	for	for	ADP
ftr-325	3106	11	the	the	DET
ftr-325	3106	12	easement	easement	NOUN
ftr-325	3106	13	,	,	PUNCT
ftr-325	3106	14	regardless	regardless	ADV
ftr-325	3106	15	of	of	ADP
ftr-325	3106	16	its	its	PRON
ftr-325	3106	17	value	value	NOUN
ftr-325	3106	18	,	,	PUNCT
ftr-325	3106	19	was	be	AUX
ftr-325	3106	20	a	a	DET
ftr-325	3106	21	matter	matter	NOUN
ftr-325	3106	22	of	of	ADP
ftr-325	3106	23	law	law	NOUN
ftr-325	3106	24	decided	decide	VERB
ftr-325	3106	25	in	in	ADP
ftr-325	3106	26	the	the	DET
ftr-325	3106	27	case	case	NOUN
ftr-325	3106	28	as	as	ADP
ftr-325	3106	29	a	a	DET
ftr-325	3106	30	matter	matter	NOUN
ftr-325	3106	31	of	of	ADP
ftr-325	3106	32	first	first	ADJ
ftr-325	3106	33	impression	impression	NOUN
ftr-325	3106	34	,	,	PUNCT
ftr-325	3106	35	the	the	DET
ftr-325	3106	36	taxpayers	taxpayer	NOUN
ftr-325	3106	37	were	be	AUX
ftr-325	3106	38	not	not	PART
ftr-325	3106	39	negligent	negligent	ADJ
ftr-325	3106	40	,	,	PUNCT
ftr-325	3106	41	had	have	VERB
ftr-325	3106	42	reasonable	reasonable	ADJ
ftr-325	3106	43	cause	cause	NOUN
ftr-325	3106	44	,	,	PUNCT
ftr-325	3106	45	and	and	CCONJ
ftr-325	3106	46	acted	act	VERB
ftr-325	3106	47	in	in	ADP
ftr-325	3106	48	good	good	ADJ
ftr-325	3106	49	faith	faith	NOUN
ftr-325	3106	50	.	.	PUNCT
ftr-325	3107	1	b.	b.	PROPN
ftr-325	3108	1	the	the	DET
ftr-325	3108	2	taxpayer	taxpayer	NOUN
ftr-325	3108	3	wins	win	VERB
ftr-325	3108	4	the	the	DET
ftr-325	3108	5	battle	battle	NOUN
ftr-325	3108	6	in	in	ADP
ftr-325	3108	7	the	the	DET
ftr-325	3108	8	court	court	NOUN
ftr-325	3108	9	of	of	ADP
ftr-325	3108	10	appeals	appeal	NOUN
ftr-325	3108	11	with	with	ADP
ftr-325	3108	12	an	an	DET
ftr-325	3108	13	excellent	excellent	ADJ
ftr-325	3108	14	discussion	discussion	NOUN
ftr-325	3108	15	of	of	ADP
ftr-325	3108	16	charitable	charitable	ADJ
ftr-325	3108	17	contributions	contribution	NOUN
ftr-325	3108	18	of	of	ADP
ftr-325	3108	19	easements	easement	NOUN
ftr-325	3108	20	on	on	ADP
ftr-325	3108	21	mortgaged	mortgaged	ADJ
ftr-325	3108	22	property	property	NOUN
ftr-325	3108	23	,	,	PUNCT
ftr-325	3108	24	but	but	CCONJ
ftr-325	3108	25	still	still	ADV
ftr-325	3108	26	might	might	AUX
ftr-325	3108	27	lose	lose	VERB
ftr-325	3108	28	the	the	DET
ftr-325	3108	29	war	war	NOUN
ftr-325	3108	30	.	.	PUNCT
ftr-325	3109	1	kaufman	kaufman	PROPN
ftr-325	3109	2	v.	v.	PROPN
ftr-325	3109	3	commissioner	commissioner	PROPN
ftr-325	3109	4	,	,	PUNCT
ftr-325	3109	5	687	687	NUM
ftr-325	3109	6	f.3d	f.3d	NUM
ftr-325	3109	7	21	21	NUM
ftr-325	3109	8	(	(	PUNCT
ftr-325	3109	9	1st	1st	ADJ
ftr-325	3109	10	cir	cir	NOUN
ftr-325	3109	11	.	.	PUNCT
ftr-325	3110	1	7/19/12	7/19/12	NUM
ftr-325	3110	2	)	)	PUNCT
ftr-325	3110	3	.	.	PUNCT
ftr-325	3111	1	the	the	DET
ftr-325	3111	2	first	first	ADJ
ftr-325	3111	3	circuit	circuit	NOUN
ftr-325	3111	4	,	,	PUNCT
ftr-325	3111	5	however	however	ADV
ftr-325	3111	6	,	,	PUNCT
ftr-325	3111	7	2013	2013	NUM
ftr-325	3111	8	]	]	PUNCT
ftr-325	3111	9	recent	recent	ADJ
ftr-325	3111	10	developments	development	NOUN
ftr-325	3111	11	in	in	ADP
ftr-325	3111	12	federal	federal	ADJ
ftr-325	3111	13	income	income	NOUN
ftr-325	3111	14	taxation	taxation	NOUN
ftr-325	3111	15	659	659	NUM
ftr-325	3111	16	in	in	ADP
ftr-325	3111	17	an	an	DET
ftr-325	3111	18	opinion	opinion	NOUN
ftr-325	3111	19	by	by	ADP
ftr-325	3111	20	judge	judge	PROPN
ftr-325	3111	21	boudin	boudin	PROPN
ftr-325	3111	22	,	,	PUNCT
ftr-325	3111	23	disagreed	disagree	VERB
ftr-325	3111	24	with	with	ADP
ftr-325	3111	25	the	the	DET
ftr-325	3111	26	tax	tax	NOUN
ftr-325	3111	27	court	court	NOUN
ftr-325	3111	28	,	,	PUNCT
ftr-325	3111	29	holding	hold	VERB
ftr-325	3111	30	that	that	SCONJ
ftr-325	3111	31	a	a	DET
ftr-325	3111	32	mortgagee‘s	mortgagee‘s	NOUN
ftr-325	3111	33	right	right	NOUN
ftr-325	3111	34	to	to	PART
ftr-325	3111	35	satisfy	satisfy	VERB
ftr-325	3111	36	the	the	DET
ftr-325	3111	37	mortgage	mortgage	NOUN
ftr-325	3111	38	lien	lien	NOUN
ftr-325	3111	39	before	before	SCONJ
ftr-325	3111	40	the	the	DET
ftr-325	3111	41	donee	donee	NOUN
ftr-325	3111	42	of	of	ADP
ftr-325	3111	43	the	the	DET
ftr-325	3111	44	conservation	conservation	NOUN
ftr-325	3111	45	easement	easement	NOUN
ftr-325	3111	46	is	be	AUX
ftr-325	3111	47	entitled	entitle	VERB
ftr-325	3111	48	to	to	ADP
ftr-325	3111	49	any	any	DET
ftr-325	3111	50	amount	amount	NOUN
ftr-325	3111	51	from	from	ADP
ftr-325	3111	52	the	the	DET
ftr-325	3111	53	sales	sale	NOUN
ftr-325	3111	54	or	or	CCONJ
ftr-325	3111	55	condemnation	condemnation	NOUN
ftr-325	3111	56	proceeds	proceed	NOUN
ftr-325	3111	57	from	from	ADP
ftr-325	3111	58	the	the	DET
ftr-325	3111	59	property	property	NOUN
ftr-325	3111	60	does	do	AUX
ftr-325	3111	61	not	not	PART
ftr-325	3111	62	necessarily	necessarily	ADV
ftr-325	3111	63	defeat	defeat	VERB
ftr-325	3111	64	the	the	DET
ftr-325	3111	65	charitable	charitable	ADJ
ftr-325	3111	66	contribution	contribution	NOUN
ftr-325	3111	67	deduction	deduction	NOUN
ftr-325	3111	68	.	.	PUNCT
ftr-325	3112	1	judge	judge	NOUN
ftr-325	3112	2	boudin‘s	boudin‘s	NOUN
ftr-325	3112	3	opinion	opinion	NOUN
ftr-325	3112	4	noted	note	VERB
ftr-325	3112	5	that	that	SCONJ
ftr-325	3112	6	―the	―the	DET
ftr-325	3112	7	kaufmans	kaufmans	PROPN
ftr-325	3112	8	had	have	VERB
ftr-325	3112	9	no	no	DET
ftr-325	3112	10	power	power	NOUN
ftr-325	3112	11	to	to	PART
ftr-325	3112	12	make	make	VERB
ftr-325	3112	13	the	the	DET
ftr-325	3112	14	mortgage	mortgage	NOUN
ftr-325	3112	15	-	-	PUNCT
ftr-325	3112	16	holding	hold	VERB
ftr-325	3112	17	bank	bank	NOUN
ftr-325	3112	18	give	give	VERB
ftr-325	3112	19	up	up	ADP
ftr-325	3112	20	its	its	PRON
ftr-325	3112	21	own	own	ADJ
ftr-325	3112	22	protection	protection	NOUN
ftr-325	3112	23	against	against	ADP
ftr-325	3112	24	fire	fire	NOUN
ftr-325	3112	25	or	or	CCONJ
ftr-325	3112	26	condemnation	condemnation	NOUN
ftr-325	3112	27	and	and	CCONJ
ftr-325	3112	28	,	,	PUNCT
ftr-325	3112	29	more	more	ADV
ftr-325	3112	30	striking	striking	ADJ
ftr-325	3112	31	,	,	PUNCT
ftr-325	3112	32	no	no	DET
ftr-325	3112	33	power	power	NOUN
ftr-325	3112	34	to	to	PART
ftr-325	3112	35	defeat	defeat	VERB
ftr-325	3112	36	tax	tax	NOUN
ftr-325	3112	37	liens	lien	NOUN
ftr-325	3112	38	that	that	PRON
ftr-325	3112	39	the	the	DET
ftr-325	3112	40	city	city	NOUN
ftr-325	3112	41	might	might	AUX
ftr-325	3112	42	use	use	VERB
ftr-325	3112	43	to	to	PART
ftr-325	3112	44	reach	reach	VERB
ftr-325	3112	45	the	the	DET
ftr-325	3112	46	same	same	ADJ
ftr-325	3112	47	insurance	insurance	NOUN
ftr-325	3112	48	proceeds	proceed	NOUN
ftr-325	3112	49	–	–	PUNCT
ftr-325	3112	50	tax	tax	NOUN
ftr-325	3112	51	liens	lien	NOUN
ftr-325	3112	52	being	be	AUX
ftr-325	3112	53	superior	superior	ADJ
ftr-325	3112	54	to	to	ADP
ftr-325	3112	55	most	most	ADJ
ftr-325	3112	56	prior	prior	ADJ
ftr-325	3112	57	claims	claim	NOUN
ftr-325	3112	58	,	,	PUNCT
ftr-325	3112	59	1	1	NUM
ftr-325	3112	60	powell	powell	NOUN
ftr-325	3112	61	on	on	ADP
ftr-325	3112	62	real	real	ADJ
ftr-325	3112	63	property	property	NOUN
ftr-325	3112	64	§	§	PROPN
ftr-325	3112	65	10b.06[6	10b.06[6	PROPN
ftr-325	3112	66	]	]	X
ftr-325	3112	67	(	(	PUNCT
ftr-325	3112	68	michael	michael	PROPN
ftr-325	3112	69	allan	allan	PROPN
ftr-325	3112	70	wolf	wolf	PROPN
ftr-325	3112	71	ed	ed	PROPN
ftr-325	3112	72	.	.	PROPN
ftr-325	3112	73	,	,	PUNCT
ftr-325	3112	74	matthew	matthew	PROPN
ftr-325	3112	75	bender	bender	PROPN
ftr-325	3112	76	&	&	CCONJ
ftr-325	3112	77	co.	co.	PROPN
ftr-325	3112	78	2012	2012	NUM
ftr-325	3112	79	)	)	PUNCT
ftr-325	3112	80	,	,	PUNCT
ftr-325	3112	81	including	include	VERB
ftr-325	3112	82	in	in	ADP
ftr-325	3112	83	massachusetts	massachusetts	PROPN
ftr-325	3112	84	the	the	DET
ftr-325	3112	85	claims	claim	NOUN
ftr-325	3112	86	of	of	ADP
ftr-325	3112	87	the	the	DET
ftr-325	3112	88	mortgage	mortgage	NOUN
ftr-325	3112	89	holder.‖	holder.‖	NOUN
ftr-325	3112	90	6	6	NUM
ftr-325	3112	91	the	the	DET
ftr-325	3112	92	opinion	opinion	NOUN
ftr-325	3112	93	continued	continue	VERB
ftr-325	3112	94	by	by	ADP
ftr-325	3112	95	observing	observe	VERB
ftr-325	3112	96	that	that	SCONJ
ftr-325	3112	97	[	[	X
ftr-325	3112	98	g]iven	g]iven	VERB
ftr-325	3112	99	the	the	DET
ftr-325	3112	100	ubiquity	ubiquity	NOUN
ftr-325	3112	101	of	of	ADP
ftr-325	3112	102	super	super	NOUN
ftr-325	3112	103	-	-	NOUN
ftr-325	3112	104	priority	priority	NOUN
ftr-325	3112	105	for	for	ADP
ftr-325	3112	106	tax	tax	NOUN
ftr-325	3112	107	liens	lien	NOUN
ftr-325	3112	108	,	,	PUNCT
ftr-325	3112	109	the	the	DET
ftr-325	3112	110	irs‘s	irs‘s	NOUN
ftr-325	3112	111	reading	reading	NOUN
ftr-325	3112	112	of	of	ADP
ftr-325	3112	113	its	its	PRON
ftr-325	3112	114	regulation	regulation	NOUN
ftr-325	3112	115	would	would	AUX
ftr-325	3112	116	appear	appear	VERB
ftr-325	3112	117	to	to	PART
ftr-325	3112	118	doom	doom	VERB
ftr-325	3112	119	practically	practically	ADV
ftr-325	3112	120	all	all	DET
ftr-325	3112	121	donations	donation	NOUN
ftr-325	3112	122	of	of	ADP
ftr-325	3112	123	easements	easement	NOUN
ftr-325	3112	124	,	,	PUNCT
ftr-325	3112	125	which	which	PRON
ftr-325	3112	126	is	be	AUX
ftr-325	3112	127	surely	surely	ADV
ftr-325	3112	128	contrary	contrary	ADJ
ftr-325	3112	129	to	to	ADP
ftr-325	3112	130	the	the	DET
ftr-325	3112	131	purpose	purpose	NOUN
ftr-325	3112	132	of	of	ADP
ftr-325	3112	133	congress	congress	PROPN
ftr-325	3112	134	.	.	PUNCT
ftr-325	3113	1	we	we	PRON
ftr-325	3113	2	normally	normally	ADV
ftr-325	3113	3	defer	defer	VERB
ftr-325	3113	4	to	to	ADP
ftr-325	3113	5	an	an	DET
ftr-325	3113	6	agency‘s	agency‘s	NOUN
ftr-325	3113	7	reasonable	reasonable	ADJ
ftr-325	3113	8	reading	reading	NOUN
ftr-325	3113	9	of	of	ADP
ftr-325	3113	10	its	its	PRON
ftr-325	3113	11	own	own	ADJ
ftr-325	3113	12	regulations	regulation	NOUN
ftr-325	3113	13	,	,	PUNCT
ftr-325	3113	14	e.g.	e.g.	ADV
ftr-325	3113	15	,	,	PUNCT
ftr-325	3113	16	united	united	PROPN
ftr-325	3113	17	states	states	PROPN
ftr-325	3113	18	v.	v.	ADP
ftr-325	3113	19	cleveland	cleveland	PROPN
ftr-325	3113	20	indians	indians	PROPN
ftr-325	3113	21	baseball	baseball	PROPN
ftr-325	3113	22	co.	co.	PROPN
ftr-325	3113	23	,	,	PUNCT
ftr-325	3113	24	532	532	NUM
ftr-325	3113	25	u.s	u.s	PROPN
ftr-325	3113	26	.	.	PROPN
ftr-325	3113	27	200	200	NUM
ftr-325	3113	28	,	,	PUNCT
ftr-325	3113	29	220	220	NUM
ftr-325	3113	30	(	(	PUNCT
ftr-325	3113	31	2001	2001	NUM
ftr-325	3113	32	)	)	PUNCT
ftr-325	3113	33	,	,	PUNCT
ftr-325	3113	34	but	but	CCONJ
ftr-325	3113	35	can	can	AUX
ftr-325	3113	36	not	not	PART
ftr-325	3113	37	find	find	VERB
ftr-325	3113	38	reasonable	reasonable	ADJ
ftr-325	3113	39	an	an	DET
ftr-325	3113	40	impromptu	impromptu	ADJ
ftr-325	3113	41	reading	reading	NOUN
ftr-325	3113	42	that	that	PRON
ftr-325	3113	43	is	be	AUX
ftr-325	3113	44	not	not	PART
ftr-325	3113	45	compelled	compel	VERB
ftr-325	3113	46	and	and	CCONJ
ftr-325	3113	47	would	would	AUX
ftr-325	3113	48	defeat	defeat	VERB
ftr-325	3113	49	the	the	DET
ftr-325	3113	50	purpose	purpose	NOUN
ftr-325	3113	51	of	of	ADP
ftr-325	3113	52	the	the	DET
ftr-325	3113	53	statute	statute	NOUN
ftr-325	3113	54	,	,	PUNCT
ftr-325	3113	55	as	as	SCONJ
ftr-325	3113	56	we	we	PRON
ftr-325	3113	57	think	think	VERB
ftr-325	3113	58	is	be	AUX
ftr-325	3113	59	the	the	DET
ftr-325	3113	60	case	case	NOUN
ftr-325	3113	61	here	here	ADV
ftr-325	3113	62	.	.	PUNCT
ftr-325	3114	1	thus	thus	ADV
ftr-325	3114	2	,	,	PUNCT
ftr-325	3114	3	the	the	DET
ftr-325	3114	4	first	first	ADJ
ftr-325	3114	5	circuit	circuit	NOUN
ftr-325	3114	6	rejected	reject	VERB
ftr-325	3114	7	the	the	DET
ftr-325	3114	8	tax	tax	NOUN
ftr-325	3114	9	court‘s	court‘s	PROPN
ftr-325	3114	10	requirement	requirement	NOUN
ftr-325	3114	11	that	that	SCONJ
ftr-325	3114	12	the	the	DET
ftr-325	3114	13	donee	donee	NOUN
ftr-325	3114	14	of	of	ADP
ftr-325	3114	15	the	the	DET
ftr-325	3114	16	conservation	conservation	NOUN
ftr-325	3114	17	easement	easement	NOUN
ftr-325	3114	18	have	have	VERB
ftr-325	3114	19	―an	―an	PROPN
ftr-325	3114	20	absolute	absolute	ADJ
ftr-325	3114	21	right‖	right‖	PROPN
ftr-325	3114	22	(	(	PUNCT
ftr-325	3114	23	136	136	NUM
ftr-325	3114	24	t.c	t.c	NOUN
ftr-325	3114	25	.	.	PUNCT
ftr-325	3115	1	at	at	ADP
ftr-325	3115	2	313	313	NUM
ftr-325	3115	3	)	)	PUNCT
ftr-325	3115	4	,	,	PUNCT
ftr-325	3115	5	holding	hold	VERB
ftr-325	3115	6	that	that	SCONJ
ftr-325	3115	7	a	a	DET
ftr-325	3115	8	―grant	―grant	NOUN
ftr-325	3115	9	that	that	PRON
ftr-325	3115	10	is	be	AUX
ftr-325	3115	11	absolute	absolute	ADJ
ftr-325	3115	12	against	against	ADP
ftr-325	3115	13	the	the	DET
ftr-325	3115	14	owner	owner	NOUN
ftr-325	3115	15	-	-	PUNCT
ftr-325	3115	16	donor‖	donor‖	PROPN
ftr-325	3115	17	is	be	AUX
ftr-325	3115	18	sufficient	sufficient	ADJ
ftr-325	3115	19	―and	―and	PROPN
ftr-325	3115	20	almost	almost	ADV
ftr-325	3115	21	the	the	DET
ftr-325	3115	22	same	same	ADJ
ftr-325	3115	23	as	as	ADP
ftr-325	3115	24	an	an	DET
ftr-325	3115	25	absolute	absolute	ADJ
ftr-325	3115	26	one	one	NUM
ftr-325	3115	27	where	where	SCONJ
ftr-325	3115	28	third	third	ADJ
ftr-325	3115	29	-	-	PUNCT
ftr-325	3115	30	party	party	NOUN
ftr-325	3115	31	claims	claim	NOUN
ftr-325	3115	32	(	(	PUNCT
ftr-325	3115	33	here	here	ADV
ftr-325	3115	34	,	,	PUNCT
ftr-325	3115	35	the	the	DET
ftr-325	3115	36	bank‘s	bank‘s	PROPN
ftr-325	3115	37	or	or	CCONJ
ftr-325	3115	38	the	the	DET
ftr-325	3115	39	city‘s	city‘s	NOUN
ftr-325	3115	40	)	)	PUNCT
ftr-325	3115	41	are	be	AUX
ftr-325	3115	42	contingent	contingent	ADJ
ftr-325	3115	43	and	and	CCONJ
ftr-325	3115	44	unlikely.‖	unlikely.‖	ADJ
ftr-325	3115	45			PRON
ftr-325	3115	46	the	the	DET
ftr-325	3115	47	first	first	ADJ
ftr-325	3115	48	circuit	circuit	NOUN
ftr-325	3115	49	went	go	VERB
ftr-325	3115	50	on	on	ADP
ftr-325	3115	51	to	to	PART
ftr-325	3115	52	reject	reject	VERB
ftr-325	3115	53	the	the	DET
ftr-325	3115	54	irs‘s	irs‘s	NOUN
ftr-325	3115	55	argument	argument	NOUN
ftr-325	3115	56	that	that	SCONJ
ftr-325	3115	57	contribution	contribution	NOUN
ftr-325	3115	58	also	also	ADV
ftr-325	3115	59	failed	fail	VERB
ftr-325	3115	60	to	to	PART
ftr-325	3115	61	qualify	qualify	VERB
ftr-325	3115	62	for	for	ADP
ftr-325	3115	63	a	a	DET
ftr-325	3115	64	charitable	charitable	ADJ
ftr-325	3115	65	contribution	contribution	NOUN
ftr-325	3115	66	deduction	deduction	NOUN
ftr-325	3115	67	because	because	SCONJ
ftr-325	3115	68	a	a	DET
ftr-325	3115	69	provision	provision	NOUN
ftr-325	3115	70	in	in	ADP
ftr-325	3115	71	the	the	DET
ftr-325	3115	72	agreement	agreement	NOUN
ftr-325	3115	73	between	between	ADP
ftr-325	3115	74	the	the	DET
ftr-325	3115	75	kaufmans	kaufman	NOUN
ftr-325	3115	76	and	and	CCONJ
ftr-325	3115	77	the	the	DET
ftr-325	3115	78	donee	donee	NOUN
ftr-325	3115	79	trust	trust	NOUN
ftr-325	3115	80	stated	state	VERB
ftr-325	3115	81	that	that	SCONJ
ftr-325	3115	82	―nothing	―nothe	VERB
ftr-325	3115	83	herein	herein	NOUN
ftr-325	3115	84	contained	contain	VERB
ftr-325	3115	85	shall	shall	AUX
ftr-325	3115	86	be	be	AUX
ftr-325	3115	87	construed	construe	VERB
ftr-325	3115	88	to	to	PART
ftr-325	3115	89	limit	limit	VERB
ftr-325	3115	90	the	the	DET
ftr-325	3115	91	[	[	X
ftr-325	3115	92	trust‘s	trust‘s	NOUN
ftr-325	3115	93	]	]	X
ftr-325	3115	94	right	right	NOUN
ftr-325	3115	95	to	to	PART
ftr-325	3115	96	give	give	VERB
ftr-325	3115	97	its	its	PRON
ftr-325	3115	98	consent	consent	NOUN
ftr-325	3115	99	(	(	PUNCT
ftr-325	3115	100	e.g.	e.g.	ADV
ftr-325	3115	101	,	,	PUNCT
ftr-325	3115	102	to	to	AUX
ftr-325	3115	103	changes	change	NOUN
ftr-325	3115	104	in	in	ADP
ftr-325	3115	105	the	the	DET
ftr-325	3115	106	façade	façade	NOUN
ftr-325	3115	107	)	)	PUNCT
ftr-325	3115	108	or	or	CCONJ
ftr-325	3115	109	to	to	PART
ftr-325	3115	110	abandon	abandon	VERB
ftr-325	3115	111	some	some	PRON
ftr-325	3115	112	or	or	CCONJ
ftr-325	3115	113	all	all	PRON
ftr-325	3115	114	of	of	ADP
ftr-325	3115	115	its	its	PRON
ftr-325	3115	116	rights	right	NOUN
ftr-325	3115	117	hereunder,‖	hereunder,‖	PROPN
ftr-325	3115	118	citing	cite	VERB
ftr-325	3115	119	commissioner	commissioner	NOUN
ftr-325	3115	120	v.	v.	PROPN
ftr-325	3115	121	simmons	simmon	NOUN
ftr-325	3115	122	,	,	PUNCT
ftr-325	3115	123	646	646	NUM
ftr-325	3115	124	f.3d	f.3d	NUM
ftr-325	3115	125	6	6	NUM
ftr-325	3115	126	(	(	PUNCT
ftr-325	3115	127	d.c	d.c	PROPN
ftr-325	3115	128	.	.	PROPN
ftr-325	3115	129	cir	cir	PROPN
ftr-325	3115	130	.	.	PROPN
ftr-325	3115	131	2011	2011	NUM
ftr-325	3115	132	)	)	PUNCT
ftr-325	3115	133	,	,	PUNCT
ftr-325	3115	134	which	which	PRON
ftr-325	3115	135	reasoned	reason	VERB
ftr-325	3115	136	that	that	SCONJ
ftr-325	3115	137	such	such	ADJ
ftr-325	3115	138	clauses	clause	NOUN
ftr-325	3115	139	permitting	permit	VERB
ftr-325	3115	140	consent	consent	NOUN
ftr-325	3115	141	and	and	CCONJ
ftr-325	3115	142	abandonment	abandonment	NOUN
ftr-325	3115	143	―‗have	―‗have	PUNCT
ftr-325	3115	144	no	no	DET
ftr-325	3115	145	discrete	discrete	ADJ
ftr-325	3115	146	effect	effect	NOUN
ftr-325	3115	147	upon	upon	SCONJ
ftr-325	3115	148	the	the	DET
ftr-325	3115	149	perpetuity	perpetuity	NOUN
ftr-325	3115	150	of	of	ADP
ftr-325	3115	151	the	the	DET
ftr-325	3115	152	easements	easement	NOUN
ftr-325	3115	153	:	:	PUNCT
ftr-325	3115	154	any	any	DET
ftr-325	3115	155	donee	donee	NOUN
ftr-325	3115	156	might	might	AUX
ftr-325	3115	157	fail	fail	VERB
ftr-325	3115	158	to	to	PART
ftr-325	3115	159	enforce	enforce	VERB
ftr-325	3115	160	a	a	DET
ftr-325	3115	161	conservation	conservation	NOUN
ftr-325	3115	162	easement	easement	NOUN
ftr-325	3115	163	,	,	PUNCT
ftr-325	3115	164	with	with	ADP
ftr-325	3115	165	or	or	CCONJ
ftr-325	3115	166	without	without	ADP
ftr-325	3115	167	a	a	DET
ftr-325	3115	168	clause	clause	NOUN
ftr-325	3115	169	stating	state	VERB
ftr-325	3115	170	it	it	PRON
ftr-325	3115	171	may	may	AUX
ftr-325	3115	172	consent	consent	VERB
ftr-325	3115	173	to	to	ADP
ftr-325	3115	174	a	a	DET
ftr-325	3115	175	change	change	NOUN
ftr-325	3115	176	or	or	CCONJ
ftr-325	3115	177	abandon	abandon	VERB
ftr-325	3115	178	its	its	PRON
ftr-325	3115	179	rights	right	NOUN
ftr-325	3115	180	,	,	PUNCT
ftr-325	3115	181	and	and	CCONJ
ftr-325	3115	182	a	a	DET
ftr-325	3115	183	tax	tax	NOUN
ftr-325	3115	184	-	-	PUNCT
ftr-325	3115	185	exempt	exempt	ADJ
ftr-325	3115	186	organization	organization	NOUN
ftr-325	3115	187	would	would	AUX
ftr-325	3115	188	do	do	VERB
ftr-325	3115	189	so	so	ADV
ftr-325	3115	190	at	at	ADP
ftr-325	3115	191	its	its	PRON
ftr-325	3115	192	peril	peril	NOUN
ftr-325	3115	193	.	.	PUNCT
ftr-325	3116	1	‘‖	‘‖	NOUN
ftr-325	3116	2	(	(	PUNCT
ftr-325	3116	3	quoting	quote	VERB
ftr-325	3116	4	646	646	NUM
ftr-325	3116	5	f.3d	f.3d	NUM
ftr-325	3116	6	at	at	ADP
ftr-325	3116	7	10	10	NUM
ftr-325	3116	8	)	)	PUNCT
ftr-325	3116	9	.	.	PUNCT
ftr-325	3117	1			PUNCT
ftr-325	3118	1	the	the	DET
ftr-325	3118	2	court	court	NOUN
ftr-325	3118	3	also	also	ADV
ftr-325	3118	4	rejected	reject	VERB
ftr-325	3118	5	various	various	ADJ
ftr-325	3118	6	scattershot	scattershot	ADJ
ftr-325	3118	7	irs	irs	PROPN
ftr-325	3118	8	arguments	argument	NOUN
ftr-325	3118	9	that	that	SCONJ
ftr-325	3118	10	the	the	DET
ftr-325	3118	11	substantiation	substantiation	NOUN
ftr-325	3118	12	rules	rule	NOUN
ftr-325	3118	13	had	have	AUX
ftr-325	3118	14	not	not	PART
ftr-325	3118	15	been	be	AUX
ftr-325	3118	16	met	meet	VERB
ftr-325	3118	17	.	.	PUNCT
ftr-325	3119	1	6	6	X
ftr-325	3119	2	.	.	X
ftr-325	3119	3	we	we	PRON
ftr-325	3119	4	include	include	VERB
ftr-325	3119	5	the	the	DET
ftr-325	3119	6	citation	citation	NOUN
ftr-325	3119	7	to	to	ADP
ftr-325	3119	8	powell	powell	PROPN
ftr-325	3119	9	on	on	ADP
ftr-325	3119	10	real	real	ADJ
ftr-325	3119	11	property	property	NOUN
ftr-325	3119	12	in	in	ADP
ftr-325	3119	13	the	the	DET
ftr-325	3119	14	quotation	quotation	NOUN
ftr-325	3119	15	because	because	SCONJ
ftr-325	3119	16	michael	michael	PROPN
ftr-325	3119	17	allan	allan	PROPN
ftr-325	3119	18	wolf	wolf	PROPN
ftr-325	3119	19	is	be	AUX
ftr-325	3119	20	a	a	DET
ftr-325	3119	21	colleague	colleague	NOUN
ftr-325	3119	22	of	of	ADP
ftr-325	3119	23	professor	professor	PROPN
ftr-325	3119	24	mcmahon	mcmahon	PROPN
ftr-325	3119	25	’s	’s	PROPN
ftr-325	3119	26	,	,	PUNCT
ftr-325	3119	27	and	and	CCONJ
ftr-325	3119	28	the	the	DET
ftr-325	3119	29	uf	uf	PROPN
ftr-325	3119	30	dean	dean	PROPN
ftr-325	3119	31	rewards	reward	VERB
ftr-325	3119	32	faculty	faculty	NOUN
ftr-325	3119	33	members	member	NOUN
ftr-325	3119	34	based	base	VERB
ftr-325	3119	35	,	,	PUNCT
ftr-325	3119	36	in	in	ADP
ftr-325	3119	37	part	part	NOUN
ftr-325	3119	38	,	,	PUNCT
ftr-325	3119	39	on	on	ADP
ftr-325	3119	40	their	their	PRON
ftr-325	3119	41	citation	citation	NOUN
ftr-325	3119	42	count	count	NOUN
ftr-325	3119	43	.	.	PUNCT
ftr-325	3120	1	660	660	NUM
ftr-325	3120	2	florida	florida	PROPN
ftr-325	3120	3	tax	tax	NOUN
ftr-325	3120	4	review	review	NOUN
ftr-325	3120	5	[	[	X
ftr-325	3120	6	vol	vol	NOUN
ftr-325	3120	7	.	.	PUNCT
ftr-325	3120	8	13:10	13:10	NUM
ftr-325	3120	9			NOUN
ftr-325	3120	10	however	however	ADV
ftr-325	3120	11	,	,	PUNCT
ftr-325	3120	12	the	the	DET
ftr-325	3120	13	court	court	NOUN
ftr-325	3120	14	of	of	ADP
ftr-325	3120	15	appeals	appeals	PROPN
ftr-325	3120	16	did	do	AUX
ftr-325	3120	17	not	not	PART
ftr-325	3120	18	necessarily	necessarily	ADV
ftr-325	3120	19	hand	hand	VERB
ftr-325	3120	20	the	the	DET
ftr-325	3120	21	taxpayers	taxpayer	NOUN
ftr-325	3120	22	a	a	DET
ftr-325	3120	23	final	final	ADJ
ftr-325	3120	24	victory	victory	NOUN
ftr-325	3120	25	.	.	PUNCT
ftr-325	3121	1	it	it	PRON
ftr-325	3121	2	remanded	remand	VERB
ftr-325	3121	3	the	the	DET
ftr-325	3121	4	case	case	NOUN
ftr-325	3121	5	to	to	ADP
ftr-325	3121	6	the	the	DET
ftr-325	3121	7	tax	tax	NOUN
ftr-325	3121	8	court	court	NOUN
ftr-325	3121	9	on	on	ADP
ftr-325	3121	10	the	the	DET
ftr-325	3121	11	valuation	valuation	NOUN
ftr-325	3121	12	issue	issue	NOUN
ftr-325	3121	13	.	.	PUNCT
ftr-325	3122	1	when	when	SCONJ
ftr-325	3122	2	the	the	DET
ftr-325	3122	3	kaufmans	kaufman	NOUN
ftr-325	3122	4	donated	donate	VERB
ftr-325	3122	5	the	the	DET
ftr-325	3122	6	easement	easement	NOUN
ftr-325	3122	7	,	,	PUNCT
ftr-325	3122	8	their	their	PRON
ftr-325	3122	9	home	home	NOUN
ftr-325	3122	10	was	be	AUX
ftr-325	3122	11	already	already	ADV
ftr-325	3122	12	subject	subject	ADJ
ftr-325	3122	13	to	to	ADP
ftr-325	3122	14	south	south	ADJ
ftr-325	3122	15	end	end	PROPN
ftr-325	3122	16	landmark	landmark	PROPN
ftr-325	3122	17	district	district	PROPN
ftr-325	3122	18	rules	rule	NOUN
ftr-325	3122	19	that	that	PRON
ftr-325	3122	20	severely	severely	ADV
ftr-325	3122	21	restrict	restrict	VERB
ftr-325	3122	22	the	the	DET
ftr-325	3122	23	alterations	alteration	NOUN
ftr-325	3122	24	that	that	PRON
ftr-325	3122	25	property	property	NOUN
ftr-325	3122	26	owners	owner	NOUN
ftr-325	3122	27	can	can	AUX
ftr-325	3122	28	make	make	VERB
ftr-325	3122	29	to	to	ADP
ftr-325	3122	30	the	the	DET
ftr-325	3122	31	exteriors	exterior	NOUN
ftr-325	3122	32	of	of	ADP
ftr-325	3122	33	historic	historic	ADJ
ftr-325	3122	34	buildings	building	NOUN
ftr-325	3122	35	in	in	ADP
ftr-325	3122	36	the	the	DET
ftr-325	3122	37	neighborhood	neighborhood	NOUN
ftr-325	3122	38	.	.	PUNCT
ftr-325	3123	1	these	these	DET
ftr-325	3123	2	rules	rule	NOUN
ftr-325	3123	3	provide	provide	VERB
ftr-325	3123	4	that	that	DET
ftr-325	3123	5	―[a]ll	―[a]ll	NOUN
ftr-325	3123	6	proposed	propose	VERB
ftr-325	3123	7	changes	change	NOUN
ftr-325	3123	8	or	or	CCONJ
ftr-325	3123	9	alterations‖	alterations‖	NOUN
ftr-325	3123	10	to	to	ADP
ftr-325	3123	11	―all	―all	PROPN
ftr-325	3123	12	elements	element	NOUN
ftr-325	3123	13	of	of	ADP
ftr-325	3123	14	[	[	X
ftr-325	3123	15	the	the	X
ftr-325	3123	16	]	]	X
ftr-325	3123	17	facade	facade	NOUN
ftr-325	3123	18	,	,	PUNCT
ftr-325	3123	19	...	...	PUNCT
ftr-325	3123	20	the	the	DET
ftr-325	3123	21	front	front	ADJ
ftr-325	3123	22	yard	yard	NOUN
ftr-325	3123	23	...	...	PUNCT
ftr-325	3123	24	and	and	CCONJ
ftr-325	3123	25	the	the	DET
ftr-325	3123	26	portions	portion	NOUN
ftr-325	3123	27	of	of	ADP
ftr-325	3123	28	roofs	roof	NOUN
ftr-325	3123	29	that	that	PRON
ftr-325	3123	30	are	be	AUX
ftr-325	3123	31	visible	visible	ADJ
ftr-325	3123	32	from	from	ADP
ftr-325	3123	33	public	public	ADJ
ftr-325	3123	34	streets‖	streets‖	PROPN
ftr-325	3123	35	will	will	AUX
ftr-325	3123	36	be	be	AUX
ftr-325	3123	37	―subject	―subject	VERB
ftr-325	3123	38	to	to	ADP
ftr-325	3123	39	review‖	review‖	PROPN
ftr-325	3123	40	by	by	ADP
ftr-325	3123	41	the	the	DET
ftr-325	3123	42	local	local	ADJ
ftr-325	3123	43	landmark	landmark	PROPN
ftr-325	3123	44	district	district	PROPN
ftr-325	3123	45	commission	commission	PROPN
ftr-325	3123	46	.	.	PUNCT
ftr-325	3124	1	under	under	ADP
ftr-325	3124	2	the	the	DET
ftr-325	3124	3	standards	standard	NOUN
ftr-325	3124	4	and	and	CCONJ
ftr-325	3124	5	criteria	criterion	NOUN
ftr-325	3124	6	,	,	PUNCT
ftr-325	3124	7	property	property	NOUN
ftr-325	3124	8	owners	owner	NOUN
ftr-325	3124	9	of	of	ADP
ftr-325	3124	10	south	south	ADJ
ftr-325	3124	11	end	end	NOUN
ftr-325	3124	12	buildings	building	NOUN
ftr-325	3124	13	have	have	VERB
ftr-325	3124	14	an	an	DET
ftr-325	3124	15	obligation	obligation	NOUN
ftr-325	3124	16	to	to	PART
ftr-325	3124	17	retain	retain	VERB
ftr-325	3124	18	and	and	CCONJ
ftr-325	3124	19	repair	repair	VERB
ftr-325	3124	20	the	the	DET
ftr-325	3124	21	original	original	ADJ
ftr-325	3124	22	steps	step	NOUN
ftr-325	3124	23	,	,	PUNCT
ftr-325	3124	24	stairs	stair	NOUN
ftr-325	3124	25	,	,	PUNCT
ftr-325	3124	26	railings	railing	NOUN
ftr-325	3124	27	,	,	PUNCT
ftr-325	3124	28	balustrades	balustrade	NOUN
ftr-325	3124	29	,	,	PUNCT
ftr-325	3124	30	balconies	balcony	NOUN
ftr-325	3124	31	,	,	PUNCT
ftr-325	3124	32	entryways	entryway	NOUN
ftr-325	3124	33	,	,	PUNCT
ftr-325	3124	34	transoms	transom	NOUN
ftr-325	3124	35	,	,	PUNCT
ftr-325	3124	36	sidelights	sidelight	NOUN
ftr-325	3124	37	,	,	PUNCT
ftr-325	3124	38	exterior	exterior	ADJ
ftr-325	3124	39	walls	wall	NOUN
ftr-325	3124	40	,	,	PUNCT
ftr-325	3124	41	windows	window	NOUN
ftr-325	3124	42	,	,	PUNCT
ftr-325	3124	43	roofs	roof	NOUN
ftr-325	3124	44	,	,	PUNCT
ftr-325	3124	45	and	and	CCONJ
ftr-325	3124	46	front	front	ADJ
ftr-325	3124	47	-	-	PUNCT
ftr-325	3124	48	yard	yard	NOUN
ftr-325	3124	49	fences	fence	NOUN
ftr-325	3124	50	(	(	PUNCT
ftr-325	3124	51	along	along	ADP
ftr-325	3124	52	with	with	ADP
ftr-325	3124	53	certain	certain	ADJ
ftr-325	3124	54	―other	―other	ADJ
ftr-325	3124	55	features‖	features‖	NUM
ftr-325	3124	56	)	)	PUNCT
ftr-325	3124	57	;	;	PUNCT
ftr-325	3124	58	and	and	CCONJ
ftr-325	3124	59	,	,	PUNCT
ftr-325	3124	60	when	when	SCONJ
ftr-325	3124	61	the	the	DET
ftr-325	3124	62	damaged	damage	VERB
ftr-325	3124	63	elements	element	NOUN
ftr-325	3124	64	are	be	AUX
ftr-325	3124	65	beyond	beyond	ADP
ftr-325	3124	66	repair	repair	NOUN
ftr-325	3124	67	,	,	PUNCT
ftr-325	3124	68	property	property	NOUN
ftr-325	3124	69	owners	owner	NOUN
ftr-325	3124	70	may	may	AUX
ftr-325	3124	71	only	only	ADV
ftr-325	3124	72	replace	replace	VERB
ftr-325	3124	73	them	they	PRON
ftr-325	3124	74	with	with	ADP
ftr-325	3124	75	elements	element	NOUN
ftr-325	3124	76	that	that	PRON
ftr-325	3124	77	look	look	VERB
ftr-325	3124	78	like	like	ADP
ftr-325	3124	79	the	the	DET
ftr-325	3124	80	originals	original	NOUN
ftr-325	3124	81	.	.	PUNCT
ftr-325	3125	1	given	give	VERB
ftr-325	3125	2	these	these	DET
ftr-325	3125	3	preexisting	preexist	VERB
ftr-325	3125	4	legal	legal	ADJ
ftr-325	3125	5	obligations	obligation	NOUN
ftr-325	3125	6	the	the	DET
ftr-325	3125	7	tax	tax	NOUN
ftr-325	3125	8	court	court	NOUN
ftr-325	3125	9	might	might	AUX
ftr-325	3125	10	well	well	ADV
ftr-325	3125	11	find	find	VERB
ftr-325	3125	12	on	on	ADP
ftr-325	3125	13	remand	remand	NOUN
ftr-325	3125	14	that	that	SCONJ
ftr-325	3125	15	the	the	DET
ftr-325	3125	16	kaufmans	kaufman	NOUN
ftr-325	3125	17	‘	'	PUNCT
ftr-325	3125	18	easement	easement	NOUN
ftr-325	3125	19	was	be	AUX
ftr-325	3125	20	worth	worth	ADJ
ftr-325	3125	21	little	little	ADJ
ftr-325	3125	22	or	or	CCONJ
ftr-325	3125	23	nothing	nothing	PRON
ftr-325	3125	24	.	.	PUNCT
ftr-325	3126	1			PUNCT
ftr-325	3126	2	the	the	DET
ftr-325	3126	3	court	court	NOUN
ftr-325	3126	4	took	take	VERB
ftr-325	3126	5	note	note	NOUN
ftr-325	3126	6	of	of	ADP
ftr-325	3126	7	the	the	DET
ftr-325	3126	8	fact	fact	NOUN
ftr-325	3126	9	that	that	SCONJ
ftr-325	3126	10	in	in	ADP
ftr-325	3126	11	persuading	persuade	VERB
ftr-325	3126	12	the	the	DET
ftr-325	3126	13	kaufmans	kaufman	NOUN
ftr-325	3126	14	to	to	PART
ftr-325	3126	15	grant	grant	VERB
ftr-325	3126	16	the	the	DET
ftr-325	3126	17	easement	easement	NOUN
ftr-325	3126	18	,	,	PUNCT
ftr-325	3126	19	―a	―a	PROPN
ftr-325	3126	20	trust	trust	NOUN
ftr-325	3126	21	representative	representative	NOUN
ftr-325	3126	22	told	tell	VERB
ftr-325	3126	23	the	the	DET
ftr-325	3126	24	kaufmans	kaufman	NOUN
ftr-325	3126	25	that	that	DET
ftr-325	3126	26	experience	experience	NOUN
ftr-325	3126	27	showed	show	VERB
ftr-325	3126	28	that	that	SCONJ
ftr-325	3126	29	such	such	ADJ
ftr-325	3126	30	easements	easement	NOUN
ftr-325	3126	31	did	do	AUX
ftr-325	3126	32	not	not	PART
ftr-325	3126	33	reduce	reduce	VERB
ftr-325	3126	34	resale	resale	NOUN
ftr-325	3126	35	value	value	NOUN
ftr-325	3126	36	,	,	PUNCT
ftr-325	3126	37	and	and	CCONJ
ftr-325	3126	38	this	this	PRON
ftr-325	3126	39	could	could	AUX
ftr-325	3126	40	easily	easily	ADV
ftr-325	3126	41	be	be	AUX
ftr-325	3126	42	the	the	DET
ftr-325	3126	43	irs‘s	irs‘s	NOUN
ftr-325	3126	44	opening	opening	NOUN
ftr-325	3126	45	argument	argument	NOUN
ftr-325	3126	46	in	in	ADP
ftr-325	3126	47	a	a	DET
ftr-325	3126	48	valuation	valuation	NOUN
ftr-325	3126	49	trial.‖	trial.‖	NOUN
ftr-325	3126	50	7	7	NUM
ftr-325	3126	51	.	.	PUNCT
ftr-325	3127	1	but	but	CCONJ
ftr-325	3127	2	the	the	DET
ftr-325	3127	3	tax	tax	NOUN
ftr-325	3127	4	court	court	NOUN
ftr-325	3127	5	sticks	stick	NOUN
ftr-325	3127	6	by	by	ADP
ftr-325	3127	7	its	its	PRON
ftr-325	3127	8	guns	gun	NOUN
ftr-325	3127	9	on	on	ADP
ftr-325	3127	10	the	the	DET
ftr-325	3127	11	mortgaged	mortgaged	ADJ
ftr-325	3127	12	property	property	NOUN
ftr-325	3127	13	conservation	conservation	NOUN
ftr-325	3127	14	easement	easement	NOUN
ftr-325	3127	15	issue	issue	NOUN
ftr-325	3127	16	.	.	PUNCT
ftr-325	3128	1	minnick	minnick	PROPN
ftr-325	3128	2	v.	v.	PROPN
ftr-325	3128	3	commissioner	commissioner	PROPN
ftr-325	3128	4	,	,	PUNCT
ftr-325	3128	5	t.c	t.c	PROPN
ftr-325	3128	6	.	.	PROPN
ftr-325	3128	7	memo	memo	NOUN
ftr-325	3128	8	.	.	PUNCT
ftr-325	3129	1	2012	2012	NUM
ftr-325	3129	2	-	-	SYM
ftr-325	3129	3	345	345	NUM
ftr-325	3129	4	(	(	PUNCT
ftr-325	3129	5	12/17/12	12/17/12	PROPN
ftr-325	3129	6	)	)	PUNCT
ftr-325	3129	7	.	.	PUNCT
ftr-325	3130	1	once	once	ADV
ftr-325	3130	2	again	again	ADV
ftr-325	3130	3	,	,	PUNCT
ftr-325	3130	4	the	the	DET
ftr-325	3130	5	tax	tax	NOUN
ftr-325	3130	6	court	court	NOUN
ftr-325	3130	7	(	(	PUNCT
ftr-325	3130	8	judge	judge	PROPN
ftr-325	3130	9	morrison	morrison	PROPN
ftr-325	3130	10	)	)	PUNCT
ftr-325	3130	11	has	have	AUX
ftr-325	3130	12	held	hold	VERB
ftr-325	3130	13	that	that	PRON
ftr-325	3130	14	pursuant	pursuant	NOUN
ftr-325	3130	15	to	to	ADP
ftr-325	3130	16	reg	reg	NOUN
ftr-325	3130	17	.	.	PUNCT
ftr-325	3131	1	§	§	PROPN
ftr-325	3131	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-325	3131	3	)	)	PUNCT
ftr-325	3131	4	,	,	PUNCT
ftr-325	3131	5	no	no	DET
ftr-325	3131	6	charitable	charitable	ADJ
ftr-325	3131	7	contribution	contribution	NOUN
ftr-325	3131	8	deduction	deduction	NOUN
ftr-325	3131	9	is	be	AUX
ftr-325	3131	10	allowable	allowable	ADJ
ftr-325	3131	11	for	for	ADP
ftr-325	3131	12	the	the	DET
ftr-325	3131	13	donation	donation	NOUN
ftr-325	3131	14	of	of	ADP
ftr-325	3131	15	a	a	DET
ftr-325	3131	16	conservation	conservation	NOUN
ftr-325	3131	17	easement	easement	NOUN
ftr-325	3131	18	where	where	SCONJ
ftr-325	3131	19	a	a	DET
ftr-325	3131	20	mortgage	mortgage	NOUN
ftr-325	3131	21	encumbering	encumber	VERB
ftr-325	3131	22	the	the	DET
ftr-325	3131	23	property	property	NOUN
ftr-325	3131	24	has	have	AUX
ftr-325	3131	25	not	not	PART
ftr-325	3131	26	been	be	AUX
ftr-325	3131	27	subordinated	subordinate	VERB
ftr-325	3131	28	to	to	ADP
ftr-325	3131	29	the	the	DET
ftr-325	3131	30	interest	interest	NOUN
ftr-325	3131	31	of	of	ADP
ftr-325	3131	32	the	the	DET
ftr-325	3131	33	donee	donee	NOUN
ftr-325	3131	34	of	of	ADP
ftr-325	3131	35	the	the	DET
ftr-325	3131	36	easement	easement	NOUN
ftr-325	3131	37	.	.	PUNCT
ftr-325	3132	1	the	the	DET
ftr-325	3132	2	court	court	NOUN
ftr-325	3132	3	emphasized	emphasize	VERB
ftr-325	3132	4	its	its	PRON
ftr-325	3132	5	holding	holding	NOUN
ftr-325	3132	6	in	in	ADP
ftr-325	3132	7	mitchell	mitchell	PROPN
ftr-325	3132	8	v	v	PROPN
ftr-325	3132	9	commissioner	commissioner	NOUN
ftr-325	3132	10	,	,	PUNCT
ftr-325	3132	11	138	138	NUM
ftr-325	3132	12	t.c	t.c	PROPN
ftr-325	3132	13	.	.	PROPN
ftr-325	3132	14	324	324	NUM
ftr-325	3132	15	(	(	PUNCT
ftr-325	3132	16	2012	2012	NUM
ftr-325	3132	17	)	)	PUNCT
ftr-325	3132	18	,	,	PUNCT
ftr-325	3132	19	that	that	SCONJ
ftr-325	3132	20	the	the	DET
ftr-325	3132	21	unlikelihood	unlikelihood	NOUN
ftr-325	3132	22	of	of	ADP
ftr-325	3132	23	default	default	NOUN
ftr-325	3132	24	is	be	AUX
ftr-325	3132	25	irrelevant	irrelevant	ADJ
ftr-325	3132	26	.	.	PUNCT
ftr-325	3133	1	8	8	X
ftr-325	3133	2	.	.	PUNCT
ftr-325	3134	1	if	if	SCONJ
ftr-325	3134	2	the	the	DET
ftr-325	3134	3	donee	donee	NOUN
ftr-325	3134	4	messes	mess	VERB
ftr-325	3134	5	up	up	ADP
ftr-325	3134	6	on	on	ADP
ftr-325	3134	7	the	the	DET
ftr-325	3134	8	written	write	VERB
ftr-325	3134	9	acknowledgement	acknowledgement	NOUN
ftr-325	3134	10	,	,	PUNCT
ftr-325	3134	11	your	your	PRON
ftr-325	3134	12	only	only	ADJ
ftr-325	3134	13	recourse	recourse	NOUN
ftr-325	3134	14	is	be	AUX
ftr-325	3134	15	to	to	PART
ftr-325	3134	16	have	have	VERB
ftr-325	3134	17	the	the	DET
ftr-325	3134	18	chaplain	chaplain	NOUN
ftr-325	3134	19	punch	punch	VERB
ftr-325	3134	20	your	your	PRON
ftr-325	3134	21	tare	tare	NOUN
ftr-325	3134	22	sugar	sugar	NOUN
ftr-325	3134	23	chit	chit	NOUN
ftr-325	3135	1	[	[	X
ftr-325	3135	2	tango	tango	PROPN
ftr-325	3135	3	sierra	sierra	PROPN
ftr-325	3135	4	chit	chit	PROPN
ftr-325	3135	5	,	,	PUNCT
ftr-325	3135	6	if	if	SCONJ
ftr-325	3135	7	you	you	PRON
ftr-325	3135	8	were	be	AUX
ftr-325	3135	9	in	in	ADP
ftr-325	3135	10	the	the	DET
ftr-325	3135	11	military	military	NOUN
ftr-325	3135	12	after	after	ADP
ftr-325	3135	13	the	the	DET
ftr-325	3135	14	1950s	1950s	NUM
ftr-325	3135	15	]	]	PUNCT
ftr-325	3135	16	because	because	SCONJ
ftr-325	3135	17	judge	judge	PROPN
ftr-325	3135	18	cohen	cohen	PROPN
ftr-325	3135	19	won‘t	won‘t	PROPN
ftr-325	3135	20	help	help	VERB
ftr-325	3135	21	you	you	PRON
ftr-325	3135	22	.	.	PUNCT
ftr-325	3136	1	durden	durden	PROPN
ftr-325	3136	2	v.	v.	PROPN
ftr-325	3136	3	commissioner	commissioner	PROPN
ftr-325	3136	4	,	,	PUNCT
ftr-325	3136	5	t.c	t.c	PROPN
ftr-325	3136	6	.	.	PROPN
ftr-325	3136	7	memo	memo	NOUN
ftr-325	3136	8	.	.	PUNCT
ftr-325	3137	1	2012	2012	NUM
ftr-325	3137	2	-	-	SYM
ftr-325	3137	3	140	140	NUM
ftr-325	3137	4	(	(	PUNCT
ftr-325	3137	5	5/17/12	5/17/12	NUM
ftr-325	3137	6	)	)	PUNCT
ftr-325	3137	7	.	.	PUNCT
ftr-325	3138	1	a	a	DET
ftr-325	3138	2	letter	letter	NOUN
ftr-325	3138	3	from	from	ADP
ftr-325	3138	4	taxpayers	taxpayer	NOUN
ftr-325	3138	5	‘	'	PUNCT
ftr-325	3138	6	2013	2013	NUM
ftr-325	3138	7	]	]	PUNCT
ftr-325	3138	8	recent	recent	ADJ
ftr-325	3138	9	developments	development	NOUN
ftr-325	3138	10	in	in	ADP
ftr-325	3138	11	federal	federal	ADJ
ftr-325	3138	12	income	income	NOUN
ftr-325	3138	13	taxation	taxation	NOUN
ftr-325	3138	14	661	661	NUM
ftr-325	3138	15	church	church	NOUN
ftr-325	3138	16	,	,	PUNCT
ftr-325	3138	17	dated	date	VERB
ftr-325	3138	18	1/10/08	1/10/08	NUM
ftr-325	3138	19	,	,	PUNCT
ftr-325	3138	20	acknowledged	acknowledge	VERB
ftr-325	3138	21	numerous	numerous	ADJ
ftr-325	3138	22	contributions	contribution	NOUN
ftr-325	3138	23	during	during	ADP
ftr-325	3138	24	2007	2007	NUM
ftr-325	3138	25	,	,	PUNCT
ftr-325	3138	26	mostly	mostly	ADV
ftr-325	3138	27	in	in	ADP
ftr-325	3138	28	amounts	amount	NOUN
ftr-325	3138	29	of	of	ADP
ftr-325	3138	30	$	$	SYM
ftr-325	3138	31	250	250	NUM
ftr-325	3138	32	or	or	CCONJ
ftr-325	3138	33	more	more	ADJ
ftr-325	3138	34	,	,	PUNCT
ftr-325	3138	35	totaling	total	VERB
ftr-325	3138	36	$	$	SYM
ftr-325	3138	37	22,517	22,517	NUM
ftr-325	3138	38	;	;	PUNCT
ftr-325	3138	39	however	however	ADV
ftr-325	3138	40	the	the	DET
ftr-325	3138	41	letter	letter	NOUN
ftr-325	3138	42	lacked	lack	VERB
ftr-325	3138	43	a	a	DET
ftr-325	3138	44	statement	statement	NOUN
ftr-325	3138	45	that	that	SCONJ
ftr-325	3138	46	no	no	DET
ftr-325	3138	47	goods	good	NOUN
ftr-325	3138	48	or	or	CCONJ
ftr-325	3138	49	services	service	NOUN
ftr-325	3138	50	were	be	AUX
ftr-325	3138	51	provided	provide	VERB
ftr-325	3138	52	to	to	ADP
ftr-325	3138	53	taxpayers	taxpayer	NOUN
ftr-325	3138	54	in	in	ADP
ftr-325	3138	55	exchange	exchange	NOUN
ftr-325	3138	56	for	for	ADP
ftr-325	3138	57	their	their	PRON
ftr-325	3138	58	contributions	contribution	NOUN
ftr-325	3138	59	.	.	PUNCT
ftr-325	3139	1	a	a	DET
ftr-325	3139	2	second	second	ADJ
ftr-325	3139	3	letter	letter	NOUN
ftr-325	3139	4	from	from	ADP
ftr-325	3139	5	the	the	DET
ftr-325	3139	6	church	church	NOUN
ftr-325	3139	7	contained	contain	VERB
ftr-325	3139	8	that	that	DET
ftr-325	3139	9	statement	statement	NOUN
ftr-325	3139	10	but	but	CCONJ
ftr-325	3139	11	was	be	AUX
ftr-325	3139	12	dated	date	VERB
ftr-325	3139	13	6/21/09	6/21/09	PROPN
ftr-325	3139	14	—	—	PUNCT
ftr-325	3139	15	after	after	SCONJ
ftr-325	3139	16	the	the	DET
ftr-325	3139	17	irs	irs	PROPN
ftr-325	3139	18	sent	send	VERB
ftr-325	3139	19	a	a	DET
ftr-325	3139	20	notice	notice	NOUN
ftr-325	3139	21	of	of	ADP
ftr-325	3139	22	deficiency	deficiency	NOUN
ftr-325	3139	23	disallowing	disallow	VERB
ftr-325	3139	24	most	most	ADJ
ftr-325	3139	25	of	of	ADP
ftr-325	3139	26	the	the	DET
ftr-325	3139	27	claimed	claim	VERB
ftr-325	3139	28	charitable	charitable	ADJ
ftr-325	3139	29	contribution	contribution	NOUN
ftr-325	3139	30	deductions	deduction	NOUN
ftr-325	3139	31	.	.	PUNCT
ftr-325	3140	1	the	the	DET
ftr-325	3140	2	tax	tax	NOUN
ftr-325	3140	3	court	court	NOUN
ftr-325	3140	4	(	(	PUNCT
ftr-325	3140	5	judge	judge	PROPN
ftr-325	3140	6	cohen	cohen	PROPN
ftr-325	3140	7	)	)	PUNCT
ftr-325	3140	8	held	hold	VERB
ftr-325	3140	9	that	that	SCONJ
ftr-325	3140	10	the	the	DET
ftr-325	3140	11	second	second	ADJ
ftr-325	3140	12	letter	letter	NOUN
ftr-325	3140	13	was	be	AUX
ftr-325	3140	14	untimely	untimely	ADJ
ftr-325	3140	15	and	and	CCONJ
ftr-325	3140	16	the	the	DET
ftr-325	3140	17	first	first	ADJ
ftr-325	3140	18	letter	letter	NOUN
ftr-325	3140	19	was	be	AUX
ftr-325	3140	20	insufficient	insufficient	ADJ
ftr-325	3140	21	,	,	PUNCT
ftr-325	3140	22	so	so	CCONJ
ftr-325	3140	23	the	the	DET
ftr-325	3140	24	taxpayers	taxpayer	NOUN
ftr-325	3140	25	‘	'	PUNCT
ftr-325	3140	26	charitable	charitable	ADJ
ftr-325	3140	27	contributions	contribution	NOUN
ftr-325	3140	28	of	of	ADP
ftr-325	3140	29	$	$	SYM
ftr-325	3140	30	250	250	NUM
ftr-325	3140	31	or	or	CCONJ
ftr-325	3140	32	more	more	ADJ
ftr-325	3140	33	were	be	AUX
ftr-325	3140	34	disallowed	disallow	VERB
ftr-325	3140	35	under	under	ADP
ftr-325	3140	36	§	§	PROPN
ftr-325	3140	37	170(f)(8	170(f)(8	NUM
ftr-325	3140	38	)	)	PUNCT
ftr-325	3140	39	.	.	PUNCT
ftr-325	3141	1			PUNCT
ftr-325	3142	1	unless	unless	SCONJ
ftr-325	3142	2	there	there	PRON
ftr-325	3142	3	are	be	VERB
ftr-325	3142	4	damning	damn	VERB
ftr-325	3142	5	facts	fact	NOUN
ftr-325	3142	6	not	not	PART
ftr-325	3142	7	reflected	reflect	VERB
ftr-325	3142	8	in	in	ADP
ftr-325	3142	9	the	the	DET
ftr-325	3142	10	opinion	opinion	NOUN
ftr-325	3142	11	,	,	PUNCT
ftr-325	3142	12	shouldn‘t	shouldn‘t	PRON
ftr-325	3142	13	there	there	PRON
ftr-325	3142	14	have	have	AUX
ftr-325	3142	15	been	be	AUX
ftr-325	3142	16	a	a	DET
ftr-325	3142	17	better	well	ADJ
ftr-325	3142	18	way	way	NOUN
ftr-325	3142	19	for	for	SCONJ
ftr-325	3142	20	the	the	DET
ftr-325	3142	21	irs	irs	PROPN
ftr-325	3142	22	to	to	PART
ftr-325	3142	23	have	have	AUX
ftr-325	3142	24	handled	handle	VERB
ftr-325	3142	25	this	this	DET
ftr-325	3142	26	matter	matter	NOUN
ftr-325	3142	27	?	?	PUNCT
ftr-325	3143	1	9	9	X
ftr-325	3143	2	.	.	X
ftr-325	3143	3	you	you	PRON
ftr-325	3143	4	can‘t	can‘t	INTJ
ftr-325	3143	5	be	be	AUX
ftr-325	3143	6	your	your	PRON
ftr-325	3143	7	own	own	ADJ
ftr-325	3143	8	appraiser	appraiser	NOUN
ftr-325	3143	9	,	,	PUNCT
ftr-325	3143	10	even	even	ADV
ftr-325	3143	11	if	if	SCONJ
ftr-325	3143	12	you	you	PRON
ftr-325	3143	13	might	might	AUX
ftr-325	3143	14	be	be	AUX
ftr-325	3143	15	qualified	qualified	ADJ
ftr-325	3143	16	!	!	PUNCT
ftr-325	3144	1	―a	―a	NOUN
ftr-325	3144	2	taxpayer	taxpayer	NOUN
ftr-325	3144	3	relies	rely	VERB
ftr-325	3144	4	on	on	ADP
ftr-325	3144	5	his	his	PRON
ftr-325	3144	6	private	private	ADJ
ftr-325	3144	7	interpretation	interpretation	NOUN
ftr-325	3144	8	of	of	ADP
ftr-325	3144	9	a	a	DET
ftr-325	3144	10	tax	tax	NOUN
ftr-325	3144	11	form	form	NOUN
ftr-325	3144	12	at	at	ADP
ftr-325	3144	13	his	his	PRON
ftr-325	3144	14	own	own	ADJ
ftr-325	3144	15	risk.‖	risk.‖	PROPN
ftr-325	3144	16	mohamed	mohamed	PROPN
ftr-325	3144	17	v.	v.	PROPN
ftr-325	3144	18	commissioner	commissioner	PROPN
ftr-325	3144	19	,	,	PUNCT
ftr-325	3144	20	t.c	t.c	PROPN
ftr-325	3144	21	.	.	PROPN
ftr-325	3144	22	memo	memo	NOUN
ftr-325	3144	23	.	.	PUNCT
ftr-325	3145	1	2012152	2012152	NUM
ftr-325	3145	2	(	(	PUNCT
ftr-325	3145	3	5/29/12	5/29/12	NUM
ftr-325	3145	4	)	)	PUNCT
ftr-325	3145	5	.	.	PUNCT
ftr-325	3146	1	the	the	DET
ftr-325	3146	2	taxpayer	taxpayer	NOUN
ftr-325	3146	3	,	,	PUNCT
ftr-325	3146	4	a	a	DET
ftr-325	3146	5	real	real	ADJ
ftr-325	3146	6	-	-	PUNCT
ftr-325	3146	7	estate	estate	NOUN
ftr-325	3146	8	broker	broker	NOUN
ftr-325	3146	9	and	and	CCONJ
ftr-325	3146	10	certified	certify	VERB
ftr-325	3146	11	real	real	ADJ
ftr-325	3146	12	-	-	PUNCT
ftr-325	3146	13	estate	estate	NOUN
ftr-325	3146	14	appraiser	appraiser	NOUN
ftr-325	3146	15	,	,	PUNCT
ftr-325	3146	16	donated	donate	VERB
ftr-325	3146	17	five	five	NUM
ftr-325	3146	18	real	real	ADJ
ftr-325	3146	19	estate	estate	NOUN
ftr-325	3146	20	properties	property	NOUN
ftr-325	3146	21	worth	worth	ADJ
ftr-325	3146	22	millions	million	NOUN
ftr-325	3146	23	of	of	ADP
ftr-325	3146	24	dollars	dollar	NOUN
ftr-325	3146	25	to	to	ADP
ftr-325	3146	26	a	a	DET
ftr-325	3146	27	charitable	charitable	ADJ
ftr-325	3146	28	trust	trust	NOUN
ftr-325	3146	29	.	.	PUNCT
ftr-325	3147	1	the	the	DET
ftr-325	3147	2	taxpayer	taxpayer	NOUN
ftr-325	3147	3	prepared	prepare	VERB
ftr-325	3147	4	his	his	PRON
ftr-325	3147	5	own	own	ADJ
ftr-325	3147	6	tax	tax	NOUN
ftr-325	3147	7	return	return	NOUN
ftr-325	3147	8	,	,	PUNCT
ftr-325	3147	9	including	include	VERB
ftr-325	3147	10	the	the	DET
ftr-325	3147	11	form	form	NOUN
ftr-325	3147	12	8283	8283	NUM
ftr-325	3147	13	,	,	PUNCT
ftr-325	3147	14	noncash	noncash	NOUN
ftr-325	3147	15	charitable	charitable	ADJ
ftr-325	3147	16	contributions	contribution	NOUN
ftr-325	3147	17	,	,	PUNCT
ftr-325	3147	18	claiming	claim	VERB
ftr-325	3147	19	charitable	charitable	ADJ
ftr-325	3147	20	contribution	contribution	NOUN
ftr-325	3147	21	deductions	deduction	NOUN
ftr-325	3147	22	of	of	ADP
ftr-325	3147	23	over	over	ADP
ftr-325	3147	24	$	$	SYM
ftr-325	3147	25	3,000,000	3,000,000	NUM
ftr-325	3147	26	,	,	PUNCT
ftr-325	3147	27	even	even	ADV
ftr-325	3147	28	though	though	SCONJ
ftr-325	3147	29	the	the	DET
ftr-325	3147	30	properties	property	NOUN
ftr-325	3147	31	were	be	AUX
ftr-325	3147	32	worth	worth	ADJ
ftr-325	3147	33	over	over	ADP
ftr-325	3147	34	$	$	SYM
ftr-325	3147	35	15,000,000	15,000,000	NUM
ftr-325	3147	36	.	.	PUNCT
ftr-325	3148	1	the	the	DET
ftr-325	3148	2	taxpayer	taxpayer	NOUN
ftr-325	3148	3	left	leave	VERB
ftr-325	3148	4	blank	blank	ADP
ftr-325	3148	5	the	the	DET
ftr-325	3148	6	declaration	declaration	NOUN
ftr-325	3148	7	of	of	ADP
ftr-325	3148	8	appraiser	appraiser	NOUN
ftr-325	3148	9	because	because	SCONJ
ftr-325	3148	10	it	it	PRON
ftr-325	3148	11	stated	state	VERB
ftr-325	3148	12	,	,	PUNCT
ftr-325	3148	13	―i	―i	PROPN
ftr-325	3148	14	declare	declare	VERB
ftr-325	3148	15	that	that	SCONJ
ftr-325	3148	16	i	i	PRON
ftr-325	3148	17	am	be	AUX
ftr-325	3148	18	not	not	PART
ftr-325	3148	19	the	the	DET
ftr-325	3148	20	donor	donor	NOUN
ftr-325	3148	21	,	,	PUNCT
ftr-325	3148	22	the	the	DET
ftr-325	3148	23	donee	donee	NOUN
ftr-325	3148	24	,	,	PUNCT
ftr-325	3148	25	a	a	DET
ftr-325	3148	26	party	party	NOUN
ftr-325	3148	27	to	to	ADP
ftr-325	3148	28	the	the	DET
ftr-325	3148	29	transaction,‖	transaction,‖	PROPN
ftr-325	3148	30	and	and	CCONJ
ftr-325	3148	31	he	he	PRON
ftr-325	3148	32	recognized	recognize	VERB
ftr-325	3148	33	that	that	SCONJ
ftr-325	3148	34	he	he	PRON
ftr-325	3148	35	was	be	AUX
ftr-325	3148	36	the	the	DET
ftr-325	3148	37	donor	donor	NOUN
ftr-325	3148	38	(	(	PUNCT
ftr-325	3148	39	and	and	CCONJ
ftr-325	3148	40	the	the	DET
ftr-325	3148	41	donee	donee	NOUN
ftr-325	3148	42	,	,	PUNCT
ftr-325	3148	43	since	since	SCONJ
ftr-325	3148	44	he	he	PRON
ftr-325	3148	45	was	be	AUX
ftr-325	3148	46	trustee	trustee	NOUN
ftr-325	3148	47	of	of	ADP
ftr-325	3148	48	the	the	DET
ftr-325	3148	49	trust	trust	NOUN
ftr-325	3148	50	)	)	PUNCT
ftr-325	3148	51	,	,	PUNCT
ftr-325	3148	52	but	but	CCONJ
ftr-325	3148	53	he	he	PRON
ftr-325	3148	54	did	do	AUX
ftr-325	3148	55	sign	sign	VERB
ftr-325	3148	56	the	the	DET
ftr-325	3148	57	donee	donee	NOUN
ftr-325	3148	58	acknowledgment	acknowledgment	NOUN
ftr-325	3148	59	saying	say	VERB
ftr-325	3148	60	that	that	SCONJ
ftr-325	3148	61	the	the	DET
ftr-325	3148	62	trust	trust	NOUN
ftr-325	3148	63	was	be	AUX
ftr-325	3148	64	a	a	DET
ftr-325	3148	65	qualified	qualified	ADJ
ftr-325	3148	66	organization	organization	NOUN
ftr-325	3148	67	under	under	ADP
ftr-325	3148	68	§	§	PROPN
ftr-325	3148	69	170(c	170(c	PROPN
ftr-325	3148	70	)	)	PUNCT
ftr-325	3148	71	and	and	CCONJ
ftr-325	3148	72	that	that	SCONJ
ftr-325	3148	73	the	the	DET
ftr-325	3148	74	trust	trust	NOUN
ftr-325	3148	75	had	have	AUX
ftr-325	3148	76	actually	actually	ADV
ftr-325	3148	77	received	receive	VERB
ftr-325	3148	78	the	the	DET
ftr-325	3148	79	claimed	claim	VERB
ftr-325	3148	80	donations	donation	NOUN
ftr-325	3148	81	.	.	PUNCT
ftr-325	3149	1	the	the	DET
ftr-325	3149	2	taxpayer	taxpayer	NOUN
ftr-325	3149	3	also	also	ADV
ftr-325	3149	4	attached	attach	VERB
ftr-325	3149	5	two	two	NUM
ftr-325	3149	6	statements	statement	NOUN
ftr-325	3149	7	to	to	ADP
ftr-325	3149	8	the	the	DET
ftr-325	3149	9	tax	tax	NOUN
ftr-325	3149	10	return	return	NOUN
ftr-325	3149	11	.	.	PUNCT
ftr-325	3150	1	the	the	DET
ftr-325	3150	2	first	first	ADJ
ftr-325	3150	3	was	be	AUX
ftr-325	3150	4	captioned	caption	VERB
ftr-325	3150	5	―statement	―statement	ADJ
ftr-325	3150	6	of	of	ADP
ftr-325	3150	7	explanation	explanation	NOUN
ftr-325	3150	8	for	for	ADP
ftr-325	3150	9	entry	entry	NOUN
ftr-325	3150	10	on	on	ADP
ftr-325	3150	11	line	line	NOUN
ftr-325	3150	12	6	6	NUM
ftr-325	3150	13	of	of	ADP
ftr-325	3150	14	schedule	schedule	NOUN
ftr-325	3150	15	a,‖	a,‖	PROPN
ftr-325	3150	16	and	and	CCONJ
ftr-325	3150	17	gave	give	VERB
ftr-325	3150	18	the	the	DET
ftr-325	3150	19	addresses	address	NOUN
ftr-325	3150	20	of	of	ADP
ftr-325	3150	21	the	the	DET
ftr-325	3150	22	properties	property	NOUN
ftr-325	3150	23	,	,	PUNCT
ftr-325	3150	24	more	more	ADV
ftr-325	3150	25	detailed	detailed	ADJ
ftr-325	3150	26	descriptions	description	NOUN
ftr-325	3150	27	of	of	ADP
ftr-325	3150	28	their	their	PRON
ftr-325	3150	29	size	size	NOUN
ftr-325	3150	30	and	and	CCONJ
ftr-325	3150	31	improvements	improvement	NOUN
ftr-325	3150	32	,	,	PUNCT
ftr-325	3150	33	and	and	CCONJ
ftr-325	3150	34	values	value	NOUN
ftr-325	3150	35	for	for	ADP
ftr-325	3150	36	the	the	DET
ftr-325	3150	37	properties	property	NOUN
ftr-325	3150	38	.	.	PUNCT
ftr-325	3151	1	the	the	DET
ftr-325	3151	2	second	second	ADJ
ftr-325	3151	3	one	one	NOUN
ftr-325	3151	4	,	,	PUNCT
ftr-325	3151	5	titled	title	VERB
ftr-325	3151	6	―appraised	―appraise	VERB
ftr-325	3151	7	market	market	NOUN
ftr-325	3151	8	values,‖	values,‖	PROPN
ftr-325	3151	9	elaborated	elaborate	VERB
ftr-325	3151	10	on	on	ADP
ftr-325	3151	11	the	the	DET
ftr-325	3151	12	appraisal	appraisal	NOUN
ftr-325	3151	13	.	.	PUNCT
ftr-325	3152	1	he	he	PRON
ftr-325	3152	2	signed	sign	VERB
ftr-325	3152	3	the	the	DET
ftr-325	3152	4	second	second	ADJ
ftr-325	3152	5	document	document	NOUN
ftr-325	3152	6	,	,	PUNCT
ftr-325	3152	7	and	and	CCONJ
ftr-325	3152	8	under	under	ADP
ftr-325	3152	9	his	his	PRON
ftr-325	3152	10	signature	signature	NOUN
ftr-325	3152	11	indicated	indicate	VERB
ftr-325	3152	12	that	that	SCONJ
ftr-325	3152	13	his	his	PRON
ftr-325	3152	14	title	title	NOUN
ftr-325	3152	15	was	be	AUX
ftr-325	3152	16	―real	―real	ADJ
ftr-325	3152	17	estate	estate	NOUN
ftr-325	3152	18	broker	broker	NOUN
ftr-325	3152	19	/	/	SYM
ftr-325	3152	20	appraiser.‖	appraiser.‖	NOUN
ftr-325	3152	21	in	in	ADP
ftr-325	3152	22	the	the	DET
ftr-325	3152	23	course	course	NOUN
ftr-325	3152	24	of	of	ADP
ftr-325	3152	25	an	an	DET
ftr-325	3152	26	audit	audit	NOUN
ftr-325	3152	27	over	over	ADP
ftr-325	3152	28	valuation	valuation	NOUN
ftr-325	3152	29	,	,	PUNCT
ftr-325	3152	30	the	the	DET
ftr-325	3152	31	taxpayer	taxpayer	NOUN
ftr-325	3152	32	hired	hire	VERB
ftr-325	3152	33	an	an	DET
ftr-325	3152	34	independent	independent	ADJ
ftr-325	3152	35	appraiser	appraiser	NOUN
ftr-325	3152	36	whose	whose	DET
ftr-325	3152	37	valuations	valuation	NOUN
ftr-325	3152	38	were	be	AUX
ftr-325	3152	39	relatively	relatively	ADV
ftr-325	3152	40	consistent	consistent	ADJ
ftr-325	3152	41	with	with	ADP
ftr-325	3152	42	the	the	DET
ftr-325	3152	43	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3152	44	valuations	valuation	NOUN
ftr-325	3152	45	,	,	PUNCT
ftr-325	3152	46	but	but	CCONJ
ftr-325	3152	47	the	the	DET
ftr-325	3152	48	irs	irs	PROPN
ftr-325	3152	49	thereupon	thereupon	ADV
ftr-325	3152	50	asserted	assert	VERB
ftr-325	3152	51	that	that	SCONJ
ftr-325	3152	52	no	no	DET
ftr-325	3152	53	deduction	deduction	NOUN
ftr-325	3152	54	was	be	AUX
ftr-325	3152	55	allowable	allowable	ADJ
ftr-325	3152	56	for	for	ADP
ftr-325	3152	57	failure	failure	NOUN
ftr-325	3152	58	to	to	PART
ftr-325	3152	59	comply	comply	VERB
ftr-325	3152	60	with	with	ADP
ftr-325	3152	61	the	the	DET
ftr-325	3152	62	reg	reg	NOUN
ftr-325	3152	63	.	.	PUNCT
ftr-325	3153	1	§	§	PROPN
ftr-325	3153	2	1.170a13(c	1.170a13(c	NOUN
ftr-325	3153	3	)	)	PUNCT
ftr-325	3153	4	substantiation	substantiation	NOUN
ftr-325	3153	5	requirements	requirement	NOUN
ftr-325	3153	6	,	,	PUNCT
ftr-325	3153	7	which	which	PRON
ftr-325	3153	8	among	among	ADP
ftr-325	3153	9	other	other	ADJ
ftr-325	3153	10	things	thing	NOUN
ftr-325	3153	11	require	require	VERB
ftr-325	3153	12	a	a	DET
ftr-325	3153	13	―qualified	―qualified	ADJ
ftr-325	3153	14	appraisal,‖	appraisal,‖	PROPN
ftr-325	3153	15	which	which	PRON
ftr-325	3153	16	under	under	ADP
ftr-325	3153	17	the	the	DET
ftr-325	3153	18	regulations	regulation	NOUN
ftr-325	3153	19	can	can	AUX
ftr-325	3153	20	not	not	PART
ftr-325	3153	21	be	be	AUX
ftr-325	3153	22	the	the	DET
ftr-325	3153	23	donor	donor	NOUN
ftr-325	3153	24	or	or	CCONJ
ftr-325	3153	25	taxpayer	taxpayer	NOUN
ftr-325	3153	26	claiming	claim	VERB
ftr-325	3153	27	the	the	DET
ftr-325	3153	28	deduction	deduction	NOUN
ftr-325	3153	29	or	or	CCONJ
ftr-325	3153	30	the	the	DET
ftr-325	3153	31	donee	donee	NOUN
ftr-325	3153	32	of	of	ADP
ftr-325	3153	33	the	the	DET
ftr-325	3153	34	property	property	NOUN
ftr-325	3153	35	.	.	PUNCT
ftr-325	3154	1	the	the	DET
ftr-325	3154	2	taxpayer	taxpayer	NOUN
ftr-325	3154	3	thus	thus	ADV
ftr-325	3154	4	was	be	AUX
ftr-325	3154	5	not	not	PART
ftr-325	3154	6	a	a	DET
ftr-325	3154	7	qualified	qualified	ADJ
ftr-325	3154	8	appraiser	appraiser	NOUN
ftr-325	3154	9	,	,	PUNCT
ftr-325	3154	10	and	and	CCONJ
ftr-325	3154	11	his	his	PRON
ftr-325	3154	12	attachments	attachment	NOUN
ftr-325	3154	13	to	to	ADP
ftr-325	3154	14	the	the	DET
ftr-325	3154	15	tax	tax	NOUN
ftr-325	3154	16	return	return	NOUN
ftr-325	3154	17	did	do	AUX
ftr-325	3154	18	not	not	PART
ftr-325	3154	19	qualify	qualify	VERB
ftr-325	3154	20	as	as	ADP
ftr-325	3154	21	the	the	DET
ftr-325	3154	22	required	require	VERB
ftr-325	3154	23	appraisal	appraisal	NOUN
ftr-325	3154	24	summary	summary	NOUN
ftr-325	3154	25	that	that	PRON
ftr-325	3154	26	must	must	AUX
ftr-325	3154	27	be	be	AUX
ftr-325	3154	28	attached	attach	VERB
ftr-325	3154	29	to	to	ADP
ftr-325	3154	30	the	the	DET
ftr-325	3154	31	return	return	NOUN
ftr-325	3154	32	because	because	SCONJ
ftr-325	3154	33	they	they	PRON
ftr-325	3154	34	failed	fail	VERB
ftr-325	3154	35	to	to	PART
ftr-325	3154	36	include	include	VERB
ftr-325	3154	37	information	information	NOUN
ftr-325	3154	38	about	about	ADP
ftr-325	3154	39	several	several	ADJ
ftr-325	3154	40	of	of	ADP
ftr-325	3154	41	the	the	DET
ftr-325	3154	42	required	require	VERB
ftr-325	3154	43	categories	category	NOUN
ftr-325	3154	44	on	on	ADP
ftr-325	3154	45	forms	form	NOUN
ftr-325	3154	46	8283	8283	NUM
ftr-325	3154	47	and	and	CCONJ
ftr-325	3154	48	the	the	DET
ftr-325	3154	49	attached	attached	ADJ
ftr-325	3154	50	statements	statement	NOUN
ftr-325	3154	51	.	.	PUNCT
ftr-325	3155	1	the	the	DET
ftr-325	3155	2	tax	tax	NOUN
ftr-325	3155	3	662	662	NUM
ftr-325	3155	4	florida	florida	PROPN
ftr-325	3155	5	tax	tax	NOUN
ftr-325	3155	6	review	review	NOUN
ftr-325	3155	7	[	[	X
ftr-325	3155	8	vol	vol	NOUN
ftr-325	3155	9	.	.	PROPN
ftr-325	3155	10	13:10	13:10	NUM
ftr-325	3155	11	court	court	NOUN
ftr-325	3155	12	(	(	PUNCT
ftr-325	3155	13	judge	judge	NOUN
ftr-325	3155	14	holmes	holme	NOUN
ftr-325	3155	15	)	)	PUNCT
ftr-325	3155	16	granted	grant	VERB
ftr-325	3155	17	summary	summary	NOUN
ftr-325	3155	18	judgment	judgment	NOUN
ftr-325	3155	19	to	to	ADP
ftr-325	3155	20	the	the	DET
ftr-325	3155	21	irs	irs	PROPN
ftr-325	3155	22	,	,	PUNCT
ftr-325	3155	23	upholding	uphold	VERB
ftr-325	3155	24	the	the	DET
ftr-325	3155	25	validity	validity	NOUN
ftr-325	3155	26	of	of	ADP
ftr-325	3155	27	the	the	DET
ftr-325	3155	28	regulations	regulation	NOUN
ftr-325	3155	29	—	—	PUNCT
ftr-325	3155	30	no	no	DET
ftr-325	3155	31	surprise	surprise	NOUN
ftr-325	3155	32	—	—	PUNCT
ftr-325	3155	33	and	and	CCONJ
ftr-325	3155	34	finding	find	VERB
ftr-325	3155	35	that	that	SCONJ
ftr-325	3155	36	the	the	DET
ftr-325	3155	37	taxpayer	taxpayer	NOUN
ftr-325	3155	38	had	have	AUX
ftr-325	3155	39	failed	fail	VERB
ftr-325	3155	40	to	to	PART
ftr-325	3155	41	satisfy	satisfy	VERB
ftr-325	3155	42	the	the	DET
ftr-325	3155	43	―substantial	―substantial	ADJ
ftr-325	3155	44	compliance‖	compliance‖	NOUN
ftr-325	3155	45	doctrine	doctrine	NOUN
ftr-325	3155	46	,	,	PUNCT
ftr-325	3155	47	because	because	SCONJ
ftr-325	3155	48	―[t]he	―[t]he	ADJ
ftr-325	3155	49	cases	case	NOUN
ftr-325	3155	50	make	make	VERB
ftr-325	3155	51	clear	clear	ADJ
ftr-325	3155	52	that	that	SCONJ
ftr-325	3155	53	substantial	substantial	ADJ
ftr-325	3155	54	compliance	compliance	NOUN
ftr-325	3155	55	requires	require	VERB
ftr-325	3155	56	a	a	DET
ftr-325	3155	57	qualified	qualified	ADJ
ftr-325	3155	58	appraisal,‖	appraisal,‖	PROPN
ftr-325	3155	59	but	but	CCONJ
ftr-325	3155	60	excuses	excuse	VERB
ftr-325	3155	61	certain	certain	ADJ
ftr-325	3155	62	other	other	ADJ
ftr-325	3155	63	minor	minor	ADJ
ftr-325	3155	64	deviations	deviation	NOUN
ftr-325	3155	65	from	from	ADP
ftr-325	3155	66	the	the	DET
ftr-325	3155	67	regulations	regulation	NOUN
ftr-325	3155	68	requirements	requirement	NOUN
ftr-325	3155	69	.	.	PUNCT
ftr-325	3156	1	lastly	lastly	ADV
ftr-325	3156	2	,	,	PUNCT
ftr-325	3156	3	judge	judge	PROPN
ftr-325	3156	4	holmes	holmes	PROPN
ftr-325	3156	5	rejected	reject	VERB
ftr-325	3156	6	the	the	DET
ftr-325	3156	7	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3156	8	―last	―last	NOUN
ftr-325	3156	9	-	-	PUNCT
ftr-325	3156	10	ditch	ditch	NOUN
ftr-325	3156	11	effort‖	effort‖	PROPN
ftr-325	3156	12	to	to	PART
ftr-325	3156	13	save	save	VERB
ftr-325	3156	14	the	the	DET
ftr-325	3156	15	deductions	deduction	NOUN
ftr-325	3156	16	by	by	ADP
ftr-325	3156	17	arguing	argue	VERB
ftr-325	3156	18	that	that	SCONJ
ftr-325	3156	19	form	form	NOUN
ftr-325	3156	20	8283	8283	NUM
ftr-325	3156	21	for	for	ADP
ftr-325	3156	22	the	the	DET
ftr-325	3156	23	years	year	NOUN
ftr-325	3156	24	in	in	ADP
ftr-325	3156	25	question	question	NOUN
ftr-325	3156	26	did	do	AUX
ftr-325	3156	27	not	not	PART
ftr-325	3156	28	indicate	indicate	VERB
ftr-325	3156	29	that	that	SCONJ
ftr-325	3156	30	a	a	DET
ftr-325	3156	31	taxpayer	taxpayer	NOUN
ftr-325	3156	32	had	have	VERB
ftr-325	3156	33	to	to	PART
ftr-325	3156	34	get	get	VERB
ftr-325	3156	35	an	an	DET
ftr-325	3156	36	independent	independent	ADJ
ftr-325	3156	37	appraisal	appraisal	NOUN
ftr-325	3156	38	for	for	ADP
ftr-325	3156	39	contributions	contribution	NOUN
ftr-325	3156	40	worth	worth	ADJ
ftr-325	3156	41	more	more	ADJ
ftr-325	3156	42	than	than	ADP
ftr-325	3156	43	$	$	SYM
ftr-325	3156	44	5,000	5,000	NUM
ftr-325	3156	45	and	and	CCONJ
ftr-325	3156	46	presented	present	VERB
ftr-325	3156	47	conflicting	conflicting	ADJ
ftr-325	3156	48	messages	message	NOUN
ftr-325	3156	49	about	about	ADP
ftr-325	3156	50	what	what	PRON
ftr-325	3156	51	could	could	AUX
ftr-325	3156	52	be	be	AUX
ftr-325	3156	53	filled	fill	VERB
ftr-325	3156	54	out	out	ADP
ftr-325	3156	55	by	by	ADP
ftr-325	3156	56	the	the	DET
ftr-325	3156	57	taxpayer	taxpayer	NOUN
ftr-325	3156	58	and	and	CCONJ
ftr-325	3156	59	what	what	PRON
ftr-325	3156	60	required	require	VERB
ftr-325	3156	61	an	an	DET
ftr-325	3156	62	appraiser‘s	appraiser‘s	PROPN
ftr-325	3156	63	signature	signature	NOUN
ftr-325	3156	64	.	.	PUNCT
ftr-325	3157	1	―we	―we	PROPN
ftr-325	3157	2	can‘t	can‘t	PROPN
ftr-325	3157	3	hold	hold	VERB
ftr-325	3157	4	the	the	DET
ftr-325	3157	5	form‘s	form‘s	NOUN
ftr-325	3157	6	failings	failing	NOUN
ftr-325	3157	7	against	against	ADP
ftr-325	3157	8	the	the	DET
ftr-325	3157	9	commissioner	commissioner	NOUN
ftr-325	3157	10	here	here	ADV
ftr-325	3157	11	,	,	PUNCT
ftr-325	3157	12	because	because	SCONJ
ftr-325	3157	13	‗the	‗the	DET
ftr-325	3157	14	authoritative	authoritative	ADJ
ftr-325	3157	15	sources	source	NOUN
ftr-325	3157	16	of	of	ADP
ftr-325	3157	17	federal	federal	ADJ
ftr-325	3157	18	tax	tax	NOUN
ftr-325	3157	19	law	law	NOUN
ftr-325	3157	20	are	be	AUX
ftr-325	3157	21	in	in	ADP
ftr-325	3157	22	the	the	DET
ftr-325	3157	23	statutes	statute	NOUN
ftr-325	3157	24	,	,	PUNCT
ftr-325	3157	25	regulations	regulation	NOUN
ftr-325	3157	26	,	,	PUNCT
ftr-325	3157	27	and	and	CCONJ
ftr-325	3157	28	judicial	judicial	ADJ
ftr-325	3157	29	decisions	decision	NOUN
ftr-325	3157	30	and	and	CCONJ
ftr-325	3157	31	not	not	PART
ftr-325	3157	32	in	in	ADP
ftr-325	3157	33	such	such	ADJ
ftr-325	3157	34	informal	informal	ADJ
ftr-325	3157	35	publications	publication	NOUN
ftr-325	3157	36	.	.	PUNCT
ftr-325	3157	37	‘‖	‘‖	PROPN
ftr-325	3158	1	10	10	NUM
ftr-325	3158	2	.	.	PUNCT
ftr-325	3159	1	according	accord	VERB
ftr-325	3159	2	to	to	ADP
ftr-325	3159	3	judge	judge	PROPN
ftr-325	3159	4	wells	wells	PROPN
ftr-325	3159	5	,	,	PUNCT
ftr-325	3159	6	you	you	PRON
ftr-325	3159	7	can	can	AUX
ftr-325	3159	8	write	write	VERB
ftr-325	3159	9	your	your	PRON
ftr-325	3159	10	own	own	ADJ
ftr-325	3159	11	acknowledgment	acknowledgment	NOUN
ftr-325	3159	12	of	of	ADP
ftr-325	3159	13	the	the	DET
ftr-325	3159	14	donee‘s	donee‘s	PROPN
ftr-325	3159	15	receipt	receipt	NOUN
ftr-325	3159	16	of	of	ADP
ftr-325	3159	17	your	your	PRON
ftr-325	3159	18	charitable	charitable	ADJ
ftr-325	3159	19	contribution	contribution	NOUN
ftr-325	3159	20	.	.	PUNCT
ftr-325	3160	1	averyt	averyt	PROPN
ftr-325	3160	2	v.	v.	PROPN
ftr-325	3160	3	commissioner	commissioner	PROPN
ftr-325	3160	4	,	,	PUNCT
ftr-325	3160	5	t.c	t.c	PROPN
ftr-325	3160	6	.	.	PROPN
ftr-325	3160	7	memo	memo	NOUN
ftr-325	3160	8	.	.	PUNCT
ftr-325	3161	1	2012	2012	NUM
ftr-325	3161	2	-	-	SYM
ftr-325	3161	3	198	198	NUM
ftr-325	3161	4	(	(	PUNCT
ftr-325	3161	5	7/16/12	7/16/12	NUM
ftr-325	3161	6	)	)	PUNCT
ftr-325	3161	7	.	.	PUNCT
ftr-325	3162	1	the	the	DET
ftr-325	3162	2	tax	tax	NOUN
ftr-325	3162	3	court	court	NOUN
ftr-325	3162	4	(	(	PUNCT
ftr-325	3162	5	judge	judge	PROPN
ftr-325	3162	6	wells	wells	PROPN
ftr-325	3162	7	)	)	PUNCT
ftr-325	3162	8	held	hold	VERB
ftr-325	3162	9	that	that	SCONJ
ftr-325	3162	10	a	a	DET
ftr-325	3162	11	conservation	conservation	NOUN
ftr-325	3162	12	easement	easement	NOUN
ftr-325	3162	13	deed	deed	NOUN
ftr-325	3162	14	reciting	recite	VERB
ftr-325	3162	15	that	that	SCONJ
ftr-325	3162	16	the	the	DET
ftr-325	3162	17	easement	easement	NOUN
ftr-325	3162	18	had	have	AUX
ftr-325	3162	19	been	be	AUX
ftr-325	3162	20	conveyed	convey	VERB
ftr-325	3162	21	for	for	ADP
ftr-325	3162	22	―no	―no	NUM
ftr-325	3162	23	consideration‖	consideration‖	PROPN
ftr-325	3162	24	satisfied	satisfy	VERB
ftr-325	3162	25	the	the	DET
ftr-325	3162	26	requirements	requirement	NOUN
ftr-325	3162	27	of	of	ADP
ftr-325	3162	28	§	§	PROPN
ftr-325	3162	29	170(f)(8	170(f)(8	NUM
ftr-325	3162	30	)	)	PUNCT
ftr-325	3162	31	,	,	PUNCT
ftr-325	3162	32	even	even	ADV
ftr-325	3162	33	though	though	SCONJ
ftr-325	3162	34	the	the	DET
ftr-325	3162	35	letter	letter	NOUN
ftr-325	3162	36	from	from	ADP
ftr-325	3162	37	the	the	DET
ftr-325	3162	38	donee	donee	NOUN
ftr-325	3162	39	organization	organization	NOUN
ftr-325	3162	40	acknowledging	acknowledge	VERB
ftr-325	3162	41	the	the	DET
ftr-325	3162	42	contribution	contribution	NOUN
ftr-325	3162	43	did	do	AUX
ftr-325	3162	44	not	not	PART
ftr-325	3162	45	satisfy	satisfy	VERB
ftr-325	3162	46	§	§	PROPN
ftr-325	3162	47	170(f)(8	170(f)(8	NUM
ftr-325	3162	48	)	)	PUNCT
ftr-325	3162	49	because	because	SCONJ
ftr-325	3162	50	it	it	PRON
ftr-325	3162	51	failed	fail	VERB
ftr-325	3162	52	to	to	PART
ftr-325	3162	53	state	state	VERB
ftr-325	3162	54	that	that	SCONJ
ftr-325	3162	55	no	no	DET
ftr-325	3162	56	goods	good	NOUN
ftr-325	3162	57	or	or	CCONJ
ftr-325	3162	58	services	service	NOUN
ftr-325	3162	59	were	be	AUX
ftr-325	3162	60	received	receive	VERB
ftr-325	3162	61	in	in	ADP
ftr-325	3162	62	exchange	exchange	NOUN
ftr-325	3162	63	for	for	ADP
ftr-325	3162	64	the	the	DET
ftr-325	3162	65	contribution	contribution	NOUN
ftr-325	3162	66	.	.	PUNCT
ftr-325	3163	1	the	the	DET
ftr-325	3163	2	letter	letter	NOUN
ftr-325	3163	3	recited	recite	VERB
ftr-325	3163	4	that	that	SCONJ
ftr-325	3163	5	the	the	DET
ftr-325	3163	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3163	7	sons	son	NOUN
ftr-325	3163	8	had	have	AUX
ftr-325	3163	9	received	receive	VERB
ftr-325	3163	10	―pens	―pen	NOUN
ftr-325	3163	11	and	and	CCONJ
ftr-325	3163	12	pencils,‖	pencils,‖	PROPN
ftr-325	3163	13	which	which	PRON
ftr-325	3163	14	it	it	PRON
ftr-325	3163	15	was	be	AUX
ftr-325	3163	16	stipulated	stipulate	VERB
ftr-325	3163	17	never	never	ADV
ftr-325	3163	18	had	have	AUX
ftr-325	3163	19	been	be	AUX
ftr-325	3163	20	received	receive	VERB
ftr-325	3163	21	,	,	PUNCT
ftr-325	3163	22	but	but	CCONJ
ftr-325	3163	23	the	the	DET
ftr-325	3163	24	letter	letter	NOUN
ftr-325	3163	25	nevertheless	nevertheless	ADV
ftr-325	3163	26	did	do	AUX
ftr-325	3163	27	not	not	PART
ftr-325	3163	28	qualify	qualify	VERB
ftr-325	3163	29	,	,	PUNCT
ftr-325	3163	30	even	even	ADV
ftr-325	3163	31	though	though	SCONJ
ftr-325	3163	32	the	the	DET
ftr-325	3163	33	pens	pen	NOUN
ftr-325	3163	34	and	and	CCONJ
ftr-325	3163	35	pencils	pencil	NOUN
ftr-325	3163	36	would	would	AUX
ftr-325	3163	37	have	have	AUX
ftr-325	3163	38	had	have	VERB
ftr-325	3163	39	only	only	ADJ
ftr-325	3163	40	nominal	nominal	ADJ
ftr-325	3163	41	value	value	NOUN
ftr-325	3163	42	,	,	PUNCT
ftr-325	3163	43	because	because	SCONJ
ftr-325	3163	44	the	the	DET
ftr-325	3163	45	letters	letter	NOUN
ftr-325	3163	46	did	do	AUX
ftr-325	3163	47	not	not	PART
ftr-325	3163	48	comply	comply	VERB
ftr-325	3163	49	with	with	ADP
ftr-325	3163	50	the	the	DET
ftr-325	3163	51	requirements	requirement	NOUN
ftr-325	3163	52	of	of	ADP
ftr-325	3163	53	rev	rev	PROPN
ftr-325	3163	54	.	.	PROPN
ftr-325	3163	55	proc	proc	PROPN
ftr-325	3163	56	.	.	PUNCT
ftr-325	3164	1	90	90	NUM
ftr-325	3164	2	-	-	SYM
ftr-325	3164	3	12	12	NUM
ftr-325	3164	4	,	,	PUNCT
ftr-325	3164	5	§	§	NOUN
ftr-325	3164	6	2.05	2.05	NUM
ftr-325	3164	7	,	,	PUNCT
ftr-325	3164	8	1990	1990	NUM
ftr-325	3164	9	-	-	SYM
ftr-325	3164	10	1	1	NUM
ftr-325	3164	11	c.b	c.b	PROPN
ftr-325	3164	12	.	.	PROPN
ftr-325	3164	13	471	471	NUM
ftr-325	3164	14	,	,	PUNCT
ftr-325	3164	15	472	472	NUM
ftr-325	3164	16	(	(	PUNCT
ftr-325	3164	17	because	because	SCONJ
ftr-325	3164	18	the	the	DET
ftr-325	3164	19	contribution	contribution	NOUN
ftr-325	3164	20	was	be	AUX
ftr-325	3164	21	not	not	PART
ftr-325	3164	22	pursuant	pursuant	ADJ
ftr-325	3164	23	to	to	ADP
ftr-325	3164	24	a	a	DET
ftr-325	3164	25	fund	fund	NOUN
ftr-325	3164	26	-	-	PUNCT
ftr-325	3164	27	raising	raise	VERB
ftr-325	3164	28	campaign	campaign	NOUN
ftr-325	3164	29	)	)	PUNCT
ftr-325	3164	30	.	.	PUNCT
ftr-325	3165	1			PROPN
ftr-325	3165	2	section	section	NOUN
ftr-325	3165	3	170(f)(8)(b	170(f)(8)(b	PROPN
ftr-325	3165	4	)	)	PUNCT
ftr-325	3165	5	provides	provide	VERB
ftr-325	3165	6	that	that	SCONJ
ftr-325	3165	7	the	the	DET
ftr-325	3165	8	contemporaneous	contemporaneous	ADJ
ftr-325	3165	9	written	write	VERB
ftr-325	3165	10	acknowledgment	acknowledgment	NOUN
ftr-325	3165	11	must	must	AUX
ftr-325	3165	12	include	include	VERB
ftr-325	3165	13	the	the	DET
ftr-325	3165	14	following	follow	VERB
ftr-325	3165	15	information	information	NOUN
ftr-325	3165	16	:	:	PUNCT
ftr-325	3165	17	(	(	PUNCT
ftr-325	3165	18	i	i	NOUN
ftr-325	3165	19	)	)	PUNCT
ftr-325	3165	20	the	the	DET
ftr-325	3165	21	amount	amount	NOUN
ftr-325	3165	22	of	of	ADP
ftr-325	3165	23	cash	cash	NOUN
ftr-325	3165	24	and	and	CCONJ
ftr-325	3165	25	a	a	DET
ftr-325	3165	26	description	description	NOUN
ftr-325	3165	27	(	(	PUNCT
ftr-325	3165	28	but	but	CCONJ
ftr-325	3165	29	not	not	PART
ftr-325	3165	30	value	value	NOUN
ftr-325	3165	31	)	)	PUNCT
ftr-325	3165	32	of	of	ADP
ftr-325	3165	33	any	any	DET
ftr-325	3165	34	property	property	NOUN
ftr-325	3165	35	other	other	ADJ
ftr-325	3165	36	than	than	SCONJ
ftr-325	3165	37	cash	cash	NOUN
ftr-325	3165	38	contributed	contribute	VERB
ftr-325	3165	39	;	;	PUNCT
ftr-325	3165	40	(	(	PUNCT
ftr-325	3165	41	ii	ii	NOUN
ftr-325	3165	42	)	)	PUNCT
ftr-325	3165	43	whether	whether	SCONJ
ftr-325	3165	44	the	the	DET
ftr-325	3165	45	donee	donee	NOUN
ftr-325	3165	46	organization	organization	NOUN
ftr-325	3165	47	provided	provide	VERB
ftr-325	3165	48	any	any	DET
ftr-325	3165	49	goods	good	NOUN
ftr-325	3165	50	or	or	CCONJ
ftr-325	3165	51	services	service	NOUN
ftr-325	3165	52	in	in	ADP
ftr-325	3165	53	consideration	consideration	NOUN
ftr-325	3165	54	,	,	PUNCT
ftr-325	3165	55	in	in	ADP
ftr-325	3165	56	whole	whole	NOUN
ftr-325	3165	57	or	or	CCONJ
ftr-325	3165	58	in	in	ADP
ftr-325	3165	59	part	part	NOUN
ftr-325	3165	60	,	,	PUNCT
ftr-325	3165	61	for	for	ADP
ftr-325	3165	62	any	any	DET
ftr-325	3165	63	property	property	NOUN
ftr-325	3165	64	described	describe	VERB
ftr-325	3165	65	in	in	ADP
ftr-325	3165	66	clause	clause	NOUN
ftr-325	3165	67	(	(	PUNCT
ftr-325	3165	68	i	i	NOUN
ftr-325	3165	69	)	)	PUNCT
ftr-325	3165	70	;	;	PUNCT
ftr-325	3165	71	(	(	PUNCT
ftr-325	3165	72	iii	iii	X
ftr-325	3165	73	)	)	PUNCT
ftr-325	3165	74	a	a	DET
ftr-325	3165	75	description	description	NOUN
ftr-325	3165	76	and	and	CCONJ
ftr-325	3165	77	good	good	ADJ
ftr-325	3165	78	faith	faith	NOUN
ftr-325	3165	79	estimate	estimate	NOUN
ftr-325	3165	80	of	of	ADP
ftr-325	3165	81	the	the	DET
ftr-325	3165	82	value	value	NOUN
ftr-325	3165	83	of	of	ADP
ftr-325	3165	84	any	any	DET
ftr-325	3165	85	goods	good	NOUN
ftr-325	3165	86	or	or	CCONJ
ftr-325	3165	87	services	service	NOUN
ftr-325	3165	88	referred	refer	VERB
ftr-325	3165	89	to	to	ADP
ftr-325	3165	90	in	in	ADP
ftr-325	3165	91	clause	clause	NOUN
ftr-325	3165	92	(	(	PUNCT
ftr-325	3165	93	ii	ii	NOUN
ftr-325	3165	94	)	)	PUNCT
ftr-325	3165	95	.	.	PUNCT
ftr-325	3166	1	section	section	NOUN
ftr-325	3166	2	170(f)(8)(c	170(f)(8)(c	NUM
ftr-325	3166	3	)	)	PUNCT
ftr-325	3166	4	defines	define	VERB
ftr-325	3166	5	a	a	DET
ftr-325	3166	6	―contemporaneous‖	―contemporaneous‖	PROPN
ftr-325	3166	7	acknowledgment	acknowledgment	NOUN
ftr-325	3166	8	as	as	ADP
ftr-325	3166	9	one	one	NUM
ftr-325	3166	10	received	receive	VERB
ftr-325	3166	11	on	on	ADP
ftr-325	3166	12	or	or	CCONJ
ftr-325	3166	13	before	before	ADP
ftr-325	3166	14	the	the	DET
ftr-325	3166	15	earlier	early	ADJ
ftr-325	3166	16	of	of	ADP
ftr-325	3166	17	:	:	PUNCT
ftr-325	3166	18	(	(	PUNCT
ftr-325	3166	19	i	i	NOUN
ftr-325	3166	20	)	)	PUNCT
ftr-325	3166	21	the	the	DET
ftr-325	3166	22	date	date	NOUN
ftr-325	3166	23	on	on	ADP
ftr-325	3166	24	which	which	PRON
ftr-325	3166	25	the	the	DET
ftr-325	3166	26	taxpayer	taxpayer	NOUN
ftr-325	3166	27	files	file	VERB
ftr-325	3166	28	a	a	DET
ftr-325	3166	29	return	return	NOUN
ftr-325	3166	30	for	for	ADP
ftr-325	3166	31	the	the	DET
ftr-325	3166	32	year	year	NOUN
ftr-325	3166	33	when	when	SCONJ
ftr-325	3166	34	the	the	DET
ftr-325	3166	35	contribution	contribution	NOUN
ftr-325	3166	36	was	be	AUX
ftr-325	3166	37	made	make	VERB
ftr-325	3166	38	;	;	PUNCT
ftr-325	3166	39	or	or	CCONJ
ftr-325	3166	40	(	(	PUNCT
ftr-325	3166	41	ii	ii	X
ftr-325	3166	42	)	)	PUNCT
ftr-325	3166	43	the	the	DET
ftr-325	3166	44	due	due	ADJ
ftr-325	3166	45	date	date	NOUN
ftr-325	3166	46	for	for	ADP
ftr-325	3166	47	that	that	DET
ftr-325	3166	48	return	return	NOUN
ftr-325	3166	49	,	,	PUNCT
ftr-325	3166	50	including	include	VERB
ftr-325	3166	51	any	any	DET
ftr-325	3166	52	extensions	extension	NOUN
ftr-325	3166	53	.	.	PUNCT
ftr-325	3167	1	11	11	NUM
ftr-325	3167	2	.	.	PUNCT
ftr-325	3168	1	another	another	DET
ftr-325	3168	2	case	case	NOUN
ftr-325	3168	3	allowing	allow	VERB
ftr-325	3168	4	the	the	DET
ftr-325	3168	5	taxpayer	taxpayer	NOUN
ftr-325	3168	6	to	to	PART
ftr-325	3168	7	write	write	VERB
ftr-325	3168	8	the	the	DET
ftr-325	3168	9	receipt	receipt	NOUN
ftr-325	3168	10	.	.	PUNCT
ftr-325	3169	1	you	you	PRON
ftr-325	3169	2	just	just	ADV
ftr-325	3169	3	have	have	VERB
ftr-325	3169	4	to	to	PART
ftr-325	3169	5	remember	remember	VERB
ftr-325	3169	6	to	to	PART
ftr-325	3169	7	get	get	VERB
ftr-325	3169	8	it	it	PRON
ftr-325	3169	9	countersigned	countersign	VERB
ftr-325	3169	10	by	by	ADP
ftr-325	3169	11	the	the	DET
ftr-325	3169	12	donee	donee	NOUN
ftr-325	3169	13	.	.	PUNCT
ftr-325	3170	1	rp	rp	NOUN
ftr-325	3170	2	golf	golf	PROPN
ftr-325	3170	3	,	,	PUNCT
ftr-325	3170	4	llc	llc	PROPN
ftr-325	3170	5	v.	v.	PROPN
ftr-325	3170	6	commissioner	commissioner	PROPN
ftr-325	3170	7	,	,	PUNCT
ftr-325	3170	8	t.c	t.c	PROPN
ftr-325	3170	9	.	.	PROPN
ftr-325	3170	10	memo	memo	NOUN
ftr-325	3170	11	.	.	PUNCT
ftr-325	3171	1	2012	2012	NUM
ftr-325	3171	2	-	-	SYM
ftr-325	3171	3	282	282	NUM
ftr-325	3171	4	(	(	PUNCT
ftr-325	3171	5	10/3/12	10/3/12	NUM
ftr-325	3171	6	)	)	PUNCT
ftr-325	3171	7	.	.	PUNCT
ftr-325	3172	1	the	the	DET
ftr-325	3172	2	tax	tax	NOUN
ftr-325	3172	3	2013	2013	NUM
ftr-325	3172	4	]	]	PUNCT
ftr-325	3172	5	recent	recent	ADJ
ftr-325	3172	6	developments	development	NOUN
ftr-325	3172	7	in	in	ADP
ftr-325	3172	8	federal	federal	ADJ
ftr-325	3172	9	income	income	NOUN
ftr-325	3172	10	taxation	taxation	NOUN
ftr-325	3172	11	663	663	NUM
ftr-325	3172	12	court	court	NOUN
ftr-325	3172	13	(	(	PUNCT
ftr-325	3172	14	judge	judge	PROPN
ftr-325	3172	15	paris	paris	PROPN
ftr-325	3172	16	)	)	PUNCT
ftr-325	3172	17	held	hold	VERB
ftr-325	3172	18	that	that	SCONJ
ftr-325	3172	19	a	a	DET
ftr-325	3172	20	conservation	conservation	NOUN
ftr-325	3172	21	deed	deed	NOUN
ftr-325	3172	22	signed	sign	VERB
ftr-325	3172	23	by	by	ADP
ftr-325	3172	24	donee	donee	NOUN
ftr-325	3172	25	trust‘s	trust‘s	PROPN
ftr-325	3172	26	representative	representative	NOUN
ftr-325	3172	27	,	,	PUNCT
ftr-325	3172	28	as	as	ADV
ftr-325	3172	29	well	well	ADV
ftr-325	3172	30	as	as	ADP
ftr-325	3172	31	by	by	ADP
ftr-325	3172	32	donor	donor	NOUN
ftr-325	3172	33	,	,	PUNCT
ftr-325	3172	34	satisfied	satisfy	VERB
ftr-325	3172	35	the	the	DET
ftr-325	3172	36	§	§	PROPN
ftr-325	3172	37	170(f)(8	170(f)(8	NUM
ftr-325	3172	38	)	)	PUNCT
ftr-325	3172	39	written	write	VERB
ftr-325	3172	40	acknowledgment	acknowledgment	NOUN
ftr-325	3172	41	requirement	requirement	NOUN
ftr-325	3172	42	.	.	PUNCT
ftr-325	3173	1	the	the	DET
ftr-325	3173	2	deed	deed	NOUN
ftr-325	3173	3	provided	provide	VERB
ftr-325	3173	4	detailed	detailed	ADJ
ftr-325	3173	5	description	description	NOUN
ftr-325	3173	6	of	of	ADP
ftr-325	3173	7	property	property	NOUN
ftr-325	3173	8	and	and	CCONJ
ftr-325	3173	9	easement	easement	NOUN
ftr-325	3173	10	,	,	PUNCT
ftr-325	3173	11	and	and	CCONJ
ftr-325	3173	12	was	be	AUX
ftr-325	3173	13	contemporaneous	contemporaneous	ADJ
ftr-325	3173	14	with	with	ADP
ftr-325	3173	15	donation	donation	NOUN
ftr-325	3173	16	.	.	PUNCT
ftr-325	3174	1	the	the	DET
ftr-325	3174	2	deed	deed	NOUN
ftr-325	3174	3	―stated	―state	VERB
ftr-325	3174	4	that	that	SCONJ
ftr-325	3174	5	the	the	DET
ftr-325	3174	6	conservation	conservation	NOUN
ftr-325	3174	7	easement	easement	NOUN
ftr-325	3174	8	was	be	AUX
ftr-325	3174	9	an	an	DET
ftr-325	3174	10	unconditional	unconditional	ADJ
ftr-325	3174	11	gift	gift	NOUN
ftr-325	3174	12	,	,	PUNCT
ftr-325	3174	13	recited	recite	VERB
ftr-325	3174	14	no	no	DET
ftr-325	3174	15	consideration	consideration	NOUN
ftr-325	3174	16	received	receive	VERB
ftr-325	3174	17	in	in	ADP
ftr-325	3174	18	exchange	exchange	NOUN
ftr-325	3174	19	for	for	ADP
ftr-325	3174	20	it	it	PRON
ftr-325	3174	21	,	,	PUNCT
ftr-325	3174	22	and	and	CCONJ
ftr-325	3174	23	stipulated	stipulate	VERB
ftr-325	3174	24	that	that	SCONJ
ftr-325	3174	25	it	it	PRON
ftr-325	3174	26	constituted	constitute	VERB
ftr-325	3174	27	the	the	DET
ftr-325	3174	28	entire	entire	ADJ
ftr-325	3174	29	agreement	agreement	NOUN
ftr-325	3174	30	between	between	ADP
ftr-325	3174	31	the	the	DET
ftr-325	3174	32	parties	party	NOUN
ftr-325	3174	33	with	with	ADP
ftr-325	3174	34	respect	respect	NOUN
ftr-325	3174	35	to	to	ADP
ftr-325	3174	36	the	the	DET
ftr-325	3174	37	contribution	contribution	NOUN
ftr-325	3174	38	of	of	ADP
ftr-325	3174	39	the	the	DET
ftr-325	3174	40	conservation	conservation	NOUN
ftr-325	3174	41	easement.‖	easement.‖	PROPN
ftr-325	3174	42	accordingly	accordingly	ADV
ftr-325	3174	43	,	,	PUNCT
ftr-325	3174	44	the	the	DET
ftr-325	3174	45	―deed	―deed	PROPN
ftr-325	3174	46	,	,	PUNCT
ftr-325	3174	47	taken	take	VERB
ftr-325	3174	48	as	as	ADP
ftr-325	3174	49	a	a	DET
ftr-325	3174	50	whole	whole	NOUN
ftr-325	3174	51	,	,	PUNCT
ftr-325	3174	52	stated	state	VERB
ftr-325	3174	53	that	that	SCONJ
ftr-325	3174	54	no	no	DET
ftr-325	3174	55	goods	good	NOUN
ftr-325	3174	56	or	or	CCONJ
ftr-325	3174	57	services	service	NOUN
ftr-325	3174	58	were	be	AUX
ftr-325	3174	59	received	receive	VERB
ftr-325	3174	60	in	in	ADP
ftr-325	3174	61	exchange	exchange	NOUN
ftr-325	3174	62	for	for	ADP
ftr-325	3174	63	the	the	DET
ftr-325	3174	64	contribution.‖	contribution.‖	ADJ
ftr-325	3174	65	12	12	NUM
ftr-325	3174	66	.	.	PUNCT
ftr-325	3175	1	maybe	maybe	ADV
ftr-325	3175	2	it‘s	it‘s	VERB
ftr-325	3175	3	time	time	NOUN
ftr-325	3175	4	for	for	SCONJ
ftr-325	3175	5	the	the	DET
ftr-325	3175	6	irs	irs	PROPN
ftr-325	3175	7	to	to	PART
ftr-325	3175	8	stop	stop	VERB
ftr-325	3175	9	trying	try	VERB
ftr-325	3175	10	to	to	PART
ftr-325	3175	11	deny	deny	VERB
ftr-325	3175	12	conservation	conservation	NOUN
ftr-325	3175	13	easement	easement	NOUN
ftr-325	3175	14	deductions	deduction	NOUN
ftr-325	3175	15	due	due	ADJ
ftr-325	3175	16	to	to	ADP
ftr-325	3175	17	imaginary	imaginary	ADJ
ftr-325	3175	18	foot	foot	NOUN
ftr-325	3175	19	faults	fault	NOUN
ftr-325	3175	20	.	.	PUNCT
ftr-325	3176	1	irby	irby	PROPN
ftr-325	3176	2	v.	v.	PROPN
ftr-325	3176	3	commissioner	commissioner	PROPN
ftr-325	3176	4	,	,	PUNCT
ftr-325	3176	5	139	139	NUM
ftr-325	3176	6	t.c	t.c	PROPN
ftr-325	3176	7	.	.	PUNCT
ftr-325	3177	1	no	no	INTJ
ftr-325	3177	2	.	.	NOUN
ftr-325	3178	1	14	14	NUM
ftr-325	3178	2	(	(	PUNCT
ftr-325	3178	3	10/25/12	10/25/12	NUM
ftr-325	3178	4	)	)	PUNCT
ftr-325	3178	5	.	.	PUNCT
ftr-325	3179	1	the	the	DET
ftr-325	3179	2	tax	tax	NOUN
ftr-325	3179	3	court	court	NOUN
ftr-325	3179	4	(	(	PUNCT
ftr-325	3179	5	judge	judge	PROPN
ftr-325	3179	6	jacobs	jacobs	PROPN
ftr-325	3179	7	)	)	PUNCT
ftr-325	3179	8	allowed	allow	VERB
ftr-325	3179	9	a	a	DET
ftr-325	3179	10	charitable	charitable	ADJ
ftr-325	3179	11	contribution	contribution	NOUN
ftr-325	3179	12	deduction	deduction	NOUN
ftr-325	3179	13	for	for	ADP
ftr-325	3179	14	the	the	DET
ftr-325	3179	15	contribution	contribution	NOUN
ftr-325	3179	16	to	to	ADP
ftr-325	3179	17	a	a	DET
ftr-325	3179	18	qualified	qualified	ADJ
ftr-325	3179	19	organization	organization	NOUN
ftr-325	3179	20	,	,	PUNCT
ftr-325	3179	21	via	via	ADP
ftr-325	3179	22	a	a	DET
ftr-325	3179	23	bargain	bargain	NOUN
ftr-325	3179	24	sale	sale	NOUN
ftr-325	3179	25	,	,	PUNCT
ftr-325	3179	26	of	of	ADP
ftr-325	3179	27	conservation	conservation	NOUN
ftr-325	3179	28	easements	easement	NOUN
ftr-325	3179	29	that	that	PRON
ftr-325	3179	30	placed	place	VERB
ftr-325	3179	31	on	on	ADP
ftr-325	3179	32	the	the	DET
ftr-325	3179	33	use	use	NOUN
ftr-325	3179	34	of	of	ADP
ftr-325	3179	35	property	property	NOUN
ftr-325	3179	36	a	a	DET
ftr-325	3179	37	variety	variety	NOUN
ftr-325	3179	38	of	of	ADP
ftr-325	3179	39	limitations	limitation	NOUN
ftr-325	3179	40	that	that	PRON
ftr-325	3179	41	served	serve	VERB
ftr-325	3179	42	to	to	PART
ftr-325	3179	43	protect	protect	VERB
ftr-325	3179	44	the	the	DET
ftr-325	3179	45	relatively	relatively	ADV
ftr-325	3179	46	natural	natural	ADJ
ftr-325	3179	47	habitat	habitat	NOUN
ftr-325	3179	48	for	for	ADP
ftr-325	3179	49	fish	fish	NOUN
ftr-325	3179	50	,	,	PUNCT
ftr-325	3179	51	wildlife	wildlife	NOUN
ftr-325	3179	52	,	,	PUNCT
ftr-325	3179	53	and	and	CCONJ
ftr-325	3179	54	plants	plant	NOUN
ftr-325	3179	55	and	and	CCONJ
ftr-325	3179	56	to	to	PART
ftr-325	3179	57	preserve	preserve	VERB
ftr-325	3179	58	open	open	ADJ
ftr-325	3179	59	space	space	NOUN
ftr-325	3179	60	and	and	CCONJ
ftr-325	3179	61	agricultural	agricultural	ADJ
ftr-325	3179	62	resources	resource	NOUN
ftr-325	3179	63	.	.	PUNCT
ftr-325	3180	1	although	although	SCONJ
ftr-325	3180	2	the	the	DET
ftr-325	3180	3	donee	donee	NOUN
ftr-325	3180	4	was	be	AUX
ftr-325	3180	5	required	require	VERB
ftr-325	3180	6	to	to	PART
ftr-325	3180	7	reimburse	reimburse	VERB
ftr-325	3180	8	the	the	DET
ftr-325	3180	9	government	government	NOUN
ftr-325	3180	10	agencies	agency	NOUN
ftr-325	3180	11	that	that	PRON
ftr-325	3180	12	funded	fund	VERB
ftr-325	3180	13	the	the	DET
ftr-325	3180	14	bargain	bargain	NOUN
ftr-325	3180	15	purchase	purchase	NOUN
ftr-325	3180	16	price	price	NOUN
ftr-325	3180	17	in	in	ADP
ftr-325	3180	18	the	the	DET
ftr-325	3180	19	event	event	NOUN
ftr-325	3180	20	it	it	PRON
ftr-325	3180	21	received	receive	VERB
ftr-325	3180	22	proceeds	proceed	NOUN
ftr-325	3180	23	if	if	SCONJ
ftr-325	3180	24	the	the	DET
ftr-325	3180	25	land	land	NOUN
ftr-325	3180	26	to	to	PART
ftr-325	3180	27	which	which	PRON
ftr-325	3180	28	the	the	DET
ftr-325	3180	29	easements	easement	NOUN
ftr-325	3180	30	related	relate	VERB
ftr-325	3180	31	was	be	AUX
ftr-325	3180	32	condemned	condemn	VERB
ftr-325	3180	33	and	and	CCONJ
ftr-325	3180	34	the	the	DET
ftr-325	3180	35	easements	easement	NOUN
ftr-325	3180	36	were	be	AUX
ftr-325	3180	37	extinguished	extinguish	VERB
ftr-325	3180	38	,	,	PUNCT
ftr-325	3180	39	the	the	DET
ftr-325	3180	40	conservation	conservation	NOUN
ftr-325	3180	41	purpose	purpose	NOUN
ftr-325	3180	42	for	for	ADP
ftr-325	3180	43	the	the	DET
ftr-325	3180	44	easements	easement	NOUN
ftr-325	3180	45	was	be	AUX
ftr-325	3180	46	protected	protect	VERB
ftr-325	3180	47	in	in	ADP
ftr-325	3180	48	perpetuity	perpetuity	NOUN
ftr-325	3180	49	.	.	PUNCT
ftr-325	3181	1	the	the	DET
ftr-325	3181	2	donee	donee	NOUN
ftr-325	3181	3	would	would	AUX
ftr-325	3181	4	have	have	AUX
ftr-325	3181	5	received	receive	VERB
ftr-325	3181	6	its	its	PRON
ftr-325	3181	7	full	full	ADJ
ftr-325	3181	8	share	share	NOUN
ftr-325	3181	9	of	of	ADP
ftr-325	3181	10	the	the	DET
ftr-325	3181	11	condemnation	condemnation	NOUN
ftr-325	3181	12	proceeds	proceed	NOUN
ftr-325	3181	13	vis	vis	X
ftr-325	3181	14	-	-	PUNCT
ftr-325	3181	15	a	a	X
ftr-325	3181	16	-	-	PUNCT
ftr-325	3181	17	vis	vis	X
ftr-325	3181	18	the	the	DET
ftr-325	3181	19	donor	donor	NOUN
ftr-325	3181	20	taxpayers	taxpayer	NOUN
ftr-325	3181	21	,	,	PUNCT
ftr-325	3181	22	and	and	CCONJ
ftr-325	3181	23	there	there	PRON
ftr-325	3181	24	was	be	VERB
ftr-325	3181	25	no	no	DET
ftr-325	3181	26	risk	risk	NOUN
ftr-325	3181	27	that	that	SCONJ
ftr-325	3181	28	the	the	DET
ftr-325	3181	29	donors	donor	NOUN
ftr-325	3181	30	would	would	AUX
ftr-325	3181	31	reap	reap	VERB
ftr-325	3181	32	a	a	DET
ftr-325	3181	33	windfall	windfall	NOUN
ftr-325	3181	34	in	in	ADP
ftr-325	3181	35	the	the	DET
ftr-325	3181	36	event	event	NOUN
ftr-325	3181	37	of	of	ADP
ftr-325	3181	38	condemnation	condemnation	NOUN
ftr-325	3181	39	.	.	PUNCT
ftr-325	3182	1	while	while	SCONJ
ftr-325	3182	2	the	the	DET
ftr-325	3182	3	donee	donee	NOUN
ftr-325	3182	4	was	be	AUX
ftr-325	3182	5	required	require	VERB
ftr-325	3182	6	to	to	PART
ftr-325	3182	7	reimburse	reimburse	VERB
ftr-325	3182	8	the	the	DET
ftr-325	3182	9	funding	funding	NOUN
ftr-325	3182	10	governments	government	NOUN
ftr-325	3182	11	,	,	PUNCT
ftr-325	3182	12	the	the	DET
ftr-325	3182	13	requirement	requirement	NOUN
ftr-325	3182	14	of	of	ADP
ftr-325	3182	15	reg	reg	NOUN
ftr-325	3182	16	.	.	PUNCT
ftr-325	3183	1	§	§	PROPN
ftr-325	3183	2	1.170a-14(g)(6)(i	1.170a-14(g)(6)(i	NUM
ftr-325	3183	3	)	)	PUNCT
ftr-325	3183	4	that	that	SCONJ
ftr-325	3183	5	all	all	PRON
ftr-325	3183	6	of	of	ADP
ftr-325	3183	7	the	the	DET
ftr-325	3183	8	extinguishment	extinguishment	NOUN
ftr-325	3183	9	proceeds	proceed	NOUN
ftr-325	3183	10	would	would	AUX
ftr-325	3183	11	be	be	AUX
ftr-325	3183	12	used	use	VERB
ftr-325	3183	13	by	by	ADP
ftr-325	3183	14	donee	donee	NOUN
ftr-325	3183	15	in	in	ADP
ftr-325	3183	16	a	a	DET
ftr-325	3183	17	manner	manner	NOUN
ftr-325	3183	18	consistent	consistent	ADJ
ftr-325	3183	19	with	with	ADP
ftr-325	3183	20	the	the	DET
ftr-325	3183	21	conservation	conservation	NOUN
ftr-325	3183	22	purposes	purpose	NOUN
ftr-325	3183	23	of	of	ADP
ftr-325	3183	24	the	the	DET
ftr-325	3183	25	original	original	ADJ
ftr-325	3183	26	contribution	contribution	NOUN
ftr-325	3183	27	was	be	AUX
ftr-325	3183	28	met	meet	VERB
ftr-325	3183	29	because	because	SCONJ
ftr-325	3183	30	the	the	DET
ftr-325	3183	31	reimbursement	reimbursement	NOUN
ftr-325	3183	32	under	under	ADP
ftr-325	3183	33	the	the	DET
ftr-325	3183	34	terms	term	NOUN
ftr-325	3183	35	of	of	ADP
ftr-325	3183	36	the	the	DET
ftr-325	3183	37	conservation	conservation	NOUN
ftr-325	3183	38	deeds	deed	NOUN
ftr-325	3183	39	would	would	AUX
ftr-325	3183	40	enhance	enhance	VERB
ftr-325	3183	41	the	the	DET
ftr-325	3183	42	ability	ability	NOUN
ftr-325	3183	43	of	of	ADP
ftr-325	3183	44	the	the	DET
ftr-325	3183	45	funding	funding	NOUN
ftr-325	3183	46	governmental	governmental	ADJ
ftr-325	3183	47	agencies	agency	NOUN
ftr-325	3183	48	to	to	PART
ftr-325	3183	49	conserve	conserve	VERB
ftr-325	3183	50	and	and	CCONJ
ftr-325	3183	51	protect	protect	VERB
ftr-325	3183	52	more	more	ADJ
ftr-325	3183	53	land	land	NOUN
ftr-325	3183	54	,	,	PUNCT
ftr-325	3183	55	since	since	SCONJ
ftr-325	3183	56	the	the	DET
ftr-325	3183	57	reimbursed	reimburse	VERB
ftr-325	3183	58	funds	fund	NOUN
ftr-325	3183	59	would	would	AUX
ftr-325	3183	60	be	be	AUX
ftr-325	3183	61	used	use	VERB
ftr-325	3183	62	for	for	ADP
ftr-325	3183	63	that	that	DET
ftr-325	3183	64	purpose	purpose	NOUN
ftr-325	3183	65	.	.	PUNCT
ftr-325	3184	1	judge	judge	PROPN
ftr-325	3184	2	jacobs	jacobs	PROPN
ftr-325	3184	3	rejected	reject	VERB
ftr-325	3184	4	the	the	DET
ftr-325	3184	5	irs‘s	irs‘s	NOUN
ftr-325	3184	6	argument	argument	NOUN
ftr-325	3184	7	that	that	SCONJ
ftr-325	3184	8	the	the	DET
ftr-325	3184	9	deduction	deduction	NOUN
ftr-325	3184	10	should	should	AUX
ftr-325	3184	11	be	be	AUX
ftr-325	3184	12	denied	deny	VERB
ftr-325	3184	13	on	on	ADP
ftr-325	3184	14	the	the	DET
ftr-325	3184	15	ground	ground	NOUN
ftr-325	3184	16	that	that	SCONJ
ftr-325	3184	17	the	the	DET
ftr-325	3184	18	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3184	19	appraisal	appraisal	NOUN
ftr-325	3184	20	report	report	NOUN
ftr-325	3184	21	was	be	AUX
ftr-325	3184	22	not	not	PART
ftr-325	3184	23	a	a	DET
ftr-325	3184	24	―qualified	―qualified	ADJ
ftr-325	3184	25	appraisal‖	appraisal‖	PROPN
ftr-325	3184	26	because	because	SCONJ
ftr-325	3184	27	the	the	DET
ftr-325	3184	28	report	report	NOUN
ftr-325	3184	29	did	do	AUX
ftr-325	3184	30	not	not	PART
ftr-325	3184	31	include	include	VERB
ftr-325	3184	32	explicit	explicit	ADJ
ftr-325	3184	33	statements	statement	NOUN
ftr-325	3184	34	that	that	SCONJ
ftr-325	3184	35	the	the	DET
ftr-325	3184	36	appraisal	appraisal	NOUN
ftr-325	3184	37	was	be	AUX
ftr-325	3184	38	prepared	prepare	VERB
ftr-325	3184	39	for	for	ADP
ftr-325	3184	40	income	income	NOUN
ftr-325	3184	41	tax	tax	NOUN
ftr-325	3184	42	purposes	purpose	NOUN
ftr-325	3184	43	.	.	PUNCT
ftr-325	3185	1	[	[	X
ftr-325	3185	2	t]he	t]he	ADV
ftr-325	3185	3	appraisal	appraisal	ADJ
ftr-325	3185	4	report	report	NOUN
ftr-325	3185	5	in	in	ADP
ftr-325	3185	6	this	this	DET
ftr-325	3185	7	case	case	NOUN
ftr-325	3185	8	included	include	VERB
ftr-325	3185	9	all	all	PRON
ftr-325	3185	10	of	of	ADP
ftr-325	3185	11	the	the	DET
ftr-325	3185	12	required	require	VERB
ftr-325	3185	13	information	information	NOUN
ftr-325	3185	14	either	either	CCONJ
ftr-325	3185	15	in	in	ADP
ftr-325	3185	16	the	the	DET
ftr-325	3185	17	appraisal	appraisal	NOUN
ftr-325	3185	18	or	or	CCONJ
ftr-325	3185	19	in	in	ADP
ftr-325	3185	20	the	the	DET
ftr-325	3185	21	appraisal	appraisal	NOUN
ftr-325	3185	22	summaries	summary	NOUN
ftr-325	3185	23	attached	attach	VERB
ftr-325	3185	24	to	to	ADP
ftr-325	3185	25	petitioners	petitioner	NOUN
ftr-325	3185	26	‘	'	PUNCT
ftr-325	3185	27	respective	respective	ADJ
ftr-325	3185	28	returns	return	NOUN
ftr-325	3185	29	—	—	PUNCT
ftr-325	3185	30	it	it	PRON
ftr-325	3185	31	included	include	VERB
ftr-325	3185	32	a	a	DET
ftr-325	3185	33	discussion	discussion	NOUN
ftr-325	3185	34	of	of	ADP
ftr-325	3185	35	the	the	DET
ftr-325	3185	36	purpose	purpose	NOUN
ftr-325	3185	37	of	of	ADP
ftr-325	3185	38	the	the	DET
ftr-325	3185	39	transaction	transaction	NOUN
ftr-325	3185	40	(	(	PUNCT
ftr-325	3185	41	i.e.	i.e.	X
ftr-325	3185	42	,	,	PUNCT
ftr-325	3185	43	that	that	SCONJ
ftr-325	3185	44	the	the	DET
ftr-325	3185	45	purpose	purpose	NOUN
ftr-325	3185	46	of	of	ADP
ftr-325	3185	47	the	the	DET
ftr-325	3185	48	appraisal	appraisal	NOUN
ftr-325	3185	49	was	be	AUX
ftr-325	3185	50	to	to	PART
ftr-325	3185	51	value	value	VERB
ftr-325	3185	52	the	the	DET
ftr-325	3185	53	donation	donation	NOUN
ftr-325	3185	54	of	of	ADP
ftr-325	3185	55	a	a	DET
ftr-325	3185	56	conservation	conservation	NOUN
ftr-325	3185	57	easement	easement	NOUN
ftr-325	3185	58	pursuant	pursuant	NOUN
ftr-325	3185	59	to	to	ADP
ftr-325	3185	60	the	the	DET
ftr-325	3185	61	terms	term	NOUN
ftr-325	3185	62	of	of	ADP
ftr-325	3185	63	section	section	NOUN
ftr-325	3185	64	170(h	170(h	PROPN
ftr-325	3185	65	)	)	PUNCT
ftr-325	3185	66	)	)	PUNCT
ftr-325	3185	67	.	.	PUNCT
ftr-325	3185	68	.	.	PUNCT
ftr-325	3186	1	.	.	PUNCT
ftr-325	3187	1	;	;	PUNCT
ftr-325	3187	2	it	it	PRON
ftr-325	3187	3	stated	state	VERB
ftr-325	3187	4	that	that	SCONJ
ftr-325	3187	5	fair	fair	ADJ
ftr-325	3187	6	market	market	NOUN
ftr-325	3187	7	valuation	valuation	NOUN
ftr-325	3187	8	was	be	AUX
ftr-325	3187	9	to	to	PART
ftr-325	3187	10	be	be	AUX
ftr-325	3187	11	used	use	VERB
ftr-325	3187	12	in	in	ADP
ftr-325	3187	13	determining	determine	VERB
ftr-325	3187	14	the	the	DET
ftr-325	3187	15	value	value	NOUN
ftr-325	3187	16	of	of	ADP
ftr-325	3187	17	the	the	DET
ftr-325	3187	18	property	property	NOUN
ftr-325	3187	19	;	;	PUNCT
ftr-325	3187	20	and	and	CCONJ
ftr-325	3187	21	form	form	NOUN
ftr-325	3187	22	8283	8283	NUM
ftr-325	3187	23	was	be	AUX
ftr-325	3187	24	properly	properly	ADV
ftr-325	3187	25	filed	file	VERB
ftr-325	3187	26	with	with	ADP
ftr-325	3187	27	petitioners	petitioner	NOUN
ftr-325	3187	28	‘	'	PUNCT
ftr-325	3187	29	664	664	NUM
ftr-325	3187	30	florida	florida	PROPN
ftr-325	3187	31	tax	tax	NOUN
ftr-325	3187	32	review	review	NOUN
ftr-325	3187	33	[	[	X
ftr-325	3187	34	vol	vol	NOUN
ftr-325	3187	35	.	.	PUNCT
ftr-325	3187	36	13:10	13:10	NUM
ftr-325	3187	37	respective	respective	ADJ
ftr-325	3187	38	returns	return	NOUN
ftr-325	3187	39	.	.	PUNCT
ftr-325	3188	1	the	the	DET
ftr-325	3188	2	irs	irs	PROPN
ftr-325	3188	3	has	have	AUX
ftr-325	3188	4	not	not	PART
ftr-325	3188	5	provided	provide	VERB
ftr-325	3188	6	to	to	ADP
ftr-325	3188	7	the	the	DET
ftr-325	3188	8	public	public	NOUN
ftr-325	3188	9	a	a	DET
ftr-325	3188	10	specific	specific	ADJ
ftr-325	3188	11	form	form	NOUN
ftr-325	3188	12	for	for	ADP
ftr-325	3188	13	the	the	DET
ftr-325	3188	14	tax	tax	NOUN
ftr-325	3188	15	purpose	purpose	NOUN
ftr-325	3188	16	statement	statement	NOUN
ftr-325	3188	17	,	,	PUNCT
ftr-325	3188	18	and	and	CCONJ
ftr-325	3188	19	respondent	respondent	NOUN
ftr-325	3188	20	has	have	AUX
ftr-325	3188	21	not	not	PART
ftr-325	3188	22	proffered	proffer	VERB
ftr-325	3188	23	any	any	DET
ftr-325	3188	24	instance	instance	NOUN
ftr-325	3188	25	where	where	SCONJ
ftr-325	3188	26	a	a	DET
ftr-325	3188	27	suboptimal	suboptimal	ADJ
ftr-325	3188	28	tax	tax	NOUN
ftr-325	3188	29	purpose	purpose	NOUN
ftr-325	3188	30	statement	statement	NOUN
ftr-325	3188	31	,	,	PUNCT
ftr-325	3188	32	by	by	ADP
ftr-325	3188	33	itself	itself	PRON
ftr-325	3188	34	,	,	PUNCT
ftr-325	3188	35	invalidated	invalidate	VERB
ftr-325	3188	36	an	an	DET
ftr-325	3188	37	otherwise	otherwise	ADV
ftr-325	3188	38	qualified	qualified	ADJ
ftr-325	3188	39	appraisal	appraisal	NOUN
ftr-325	3188	40	.	.	PUNCT
ftr-325	3188	41			PUNCT
ftr-325	3189	1	finally	finally	ADV
ftr-325	3189	2	,	,	PUNCT
ftr-325	3189	3	judge	judge	PROPN
ftr-325	3189	4	jacobs	jacobs	PROPN
ftr-325	3189	5	rebuffed	rebuff	VERB
ftr-325	3189	6	the	the	DET
ftr-325	3189	7	irs‘s	irs‘s	NOUN
ftr-325	3189	8	argument	argument	NOUN
ftr-325	3189	9	that	that	SCONJ
ftr-325	3189	10	the	the	DET
ftr-325	3189	11	deduction	deduction	NOUN
ftr-325	3189	12	should	should	AUX
ftr-325	3189	13	be	be	AUX
ftr-325	3189	14	disallowed	disallow	VERB
ftr-325	3189	15	on	on	ADP
ftr-325	3189	16	the	the	DET
ftr-325	3189	17	ground	ground	NOUN
ftr-325	3189	18	that	that	SCONJ
ftr-325	3189	19	the	the	DET
ftr-325	3189	20	taxpayers	taxpayer	NOUN
ftr-325	3189	21	did	do	AUX
ftr-325	3189	22	not	not	PART
ftr-325	3189	23	obtain	obtain	VERB
ftr-325	3189	24	contemporaneous	contemporaneous	ADJ
ftr-325	3189	25	written	write	VERB
ftr-325	3189	26	acknowledgments	acknowledgment	NOUN
ftr-325	3189	27	from	from	ADP
ftr-325	3189	28	the	the	DET
ftr-325	3189	29	donee	donee	NOUN
ftr-325	3189	30	indicating	indicate	VERB
ftr-325	3189	31	the	the	DET
ftr-325	3189	32	amount	amount	NOUN
ftr-325	3189	33	of	of	ADP
ftr-325	3189	34	goods	good	NOUN
ftr-325	3189	35	or	or	CCONJ
ftr-325	3189	36	services	service	NOUN
ftr-325	3189	37	that	that	PRON
ftr-325	3189	38	received	receive	VERB
ftr-325	3189	39	for	for	ADP
ftr-325	3189	40	the	the	DET
ftr-325	3189	41	contribution	contribution	NOUN
ftr-325	3189	42	.	.	PUNCT
ftr-325	3190	1	he	he	PRON
ftr-325	3190	2	concluded	conclude	VERB
ftr-325	3190	3	that	that	SCONJ
ftr-325	3190	4	collectively	collectively	ADV
ftr-325	3190	5	(	(	PUNCT
ftr-325	3190	6	1	1	X
ftr-325	3190	7	)	)	PUNCT
ftr-325	3190	8	the	the	DET
ftr-325	3190	9	option	option	NOUN
ftr-325	3190	10	agreement	agreement	NOUN
ftr-325	3190	11	between	between	ADP
ftr-325	3190	12	the	the	DET
ftr-325	3190	13	donors	donor	NOUN
ftr-325	3190	14	and	and	CCONJ
ftr-325	3190	15	the	the	DET
ftr-325	3190	16	donee	donee	NOUN
ftr-325	3190	17	,	,	PUNCT
ftr-325	3190	18	(	(	PUNCT
ftr-325	3190	19	2	2	X
ftr-325	3190	20	)	)	PUNCT
ftr-325	3190	21	the	the	DET
ftr-325	3190	22	forms	form	NOUN
ftr-325	3190	23	8283	8283	NUM
ftr-325	3190	24	attached	attach	VERB
ftr-325	3190	25	to	to	ADP
ftr-325	3190	26	the	the	DET
ftr-325	3190	27	taxpayers	taxpayer	NOUN
ftr-325	3190	28	‘	'	PUNCT
ftr-325	3190	29	tax	tax	NOUN
ftr-325	3190	30	returns	return	NOUN
ftr-325	3190	31	,	,	PUNCT
ftr-325	3190	32	(	(	PUNCT
ftr-325	3190	33	3	3	X
ftr-325	3190	34	)	)	PUNCT
ftr-325	3190	35	letters	letter	NOUN
ftr-325	3190	36	from	from	ADP
ftr-325	3190	37	the	the	DET
ftr-325	3190	38	donee	donee	NOUN
ftr-325	3190	39	to	to	ADP
ftr-325	3190	40	the	the	DET
ftr-325	3190	41	donors	donor	NOUN
ftr-325	3190	42	states	state	VERB
ftr-325	3190	43	that	that	SCONJ
ftr-325	3190	44	it	it	PRON
ftr-325	3190	45	was	be	AUX
ftr-325	3190	46	a	a	DET
ftr-325	3190	47	qualified	qualified	ADJ
ftr-325	3190	48	§	§	PROPN
ftr-325	3190	49	170(h	170(h	PROPN
ftr-325	3190	50	)	)	PUNCT
ftr-325	3190	51	organization	organization	NOUN
ftr-325	3190	52	and	and	CCONJ
ftr-325	3190	53	would	would	AUX
ftr-325	3190	54	receive	receive	VERB
ftr-325	3190	55	and	and	CCONJ
ftr-325	3190	56	hold	hold	VERB
ftr-325	3190	57	the	the	DET
ftr-325	3190	58	conservation	conservation	NOUN
ftr-325	3190	59	deeds	deed	NOUN
ftr-325	3190	60	with	with	ADP
ftr-325	3190	61	respect	respect	NOUN
ftr-325	3190	62	to	to	ADP
ftr-325	3190	63	the	the	DET
ftr-325	3190	64	parcels	parcel	NOUN
ftr-325	3190	65	,	,	PUNCT
ftr-325	3190	66	(	(	PUNCT
ftr-325	3190	67	4	4	X
ftr-325	3190	68	)	)	PUNCT
ftr-325	3190	69	the	the	DET
ftr-325	3190	70	settlement	settlement	NOUN
ftr-325	3190	71	statements	statement	NOUN
ftr-325	3190	72	prepared	prepare	VERB
ftr-325	3190	73	by	by	ADP
ftr-325	3190	74	the	the	DET
ftr-325	3190	75	title	title	NOUN
ftr-325	3190	76	company	company	NOUN
ftr-325	3190	77	in	in	ADP
ftr-325	3190	78	the	the	DET
ftr-325	3190	79	transaction	transaction	NOUN
ftr-325	3190	80	,	,	PUNCT
ftr-325	3190	81	which	which	PRON
ftr-325	3190	82	list	list	VERB
ftr-325	3190	83	the	the	DET
ftr-325	3190	84	amounts	amount	NOUN
ftr-325	3190	85	paid	pay	VERB
ftr-325	3190	86	as	as	ADP
ftr-325	3190	87	part	part	NOUN
ftr-325	3190	88	of	of	ADP
ftr-325	3190	89	the	the	DET
ftr-325	3190	90	bargain	bargain	NOUN
ftr-325	3190	91	sale	sale	NOUN
ftr-325	3190	92	,	,	PUNCT
ftr-325	3190	93	and	and	CCONJ
ftr-325	3190	94	(	(	PUNCT
ftr-325	3190	95	5	5	X
ftr-325	3190	96	)	)	PUNCT
ftr-325	3190	97	the	the	DET
ftr-325	3190	98	conservation	conservation	NOUN
ftr-325	3190	99	deeds	deed	NOUN
ftr-325	3190	100	,	,	PUNCT
ftr-325	3190	101	which	which	PRON
ftr-325	3190	102	stated	state	VERB
ftr-325	3190	103	the	the	DET
ftr-325	3190	104	source	source	NOUN
ftr-325	3190	105	of	of	ADP
ftr-325	3190	106	funding	funding	NOUN
ftr-325	3190	107	for	for	ADP
ftr-325	3190	108	the	the	DET
ftr-325	3190	109	bargain	bargain	NOUN
ftr-325	3190	110	purchase	purchase	NOUN
ftr-325	3190	111	,	,	PUNCT
ftr-325	3190	112	described	describe	VERB
ftr-325	3190	113	the	the	DET
ftr-325	3190	114	donated	donate	VERB
ftr-325	3190	115	property	property	NOUN
ftr-325	3190	116	,	,	PUNCT
ftr-325	3190	117	and	and	CCONJ
ftr-325	3190	118	listed	list	VERB
ftr-325	3190	119	the	the	DET
ftr-325	3190	120	responsibilities	responsibility	NOUN
ftr-325	3190	121	and	and	CCONJ
ftr-325	3190	122	rights	right	NOUN
ftr-325	3190	123	that	that	PRON
ftr-325	3190	124	the	the	DET
ftr-325	3190	125	donors	donor	NOUN
ftr-325	3190	126	and	and	CCONJ
ftr-325	3190	127	donees	donee	NOUN
ftr-325	3190	128	had	have	VERB
ftr-325	3190	129	regarding	regard	VERB
ftr-325	3190	130	the	the	DET
ftr-325	3190	131	enforcement	enforcement	NOUN
ftr-325	3190	132	of	of	ADP
ftr-325	3190	133	the	the	DET
ftr-325	3190	134	easement	easement	NOUN
ftr-325	3190	135	—	—	PUNCT
ftr-325	3190	136	all	all	PRON
ftr-325	3190	137	of	of	ADP
ftr-325	3190	138	which	which	PRON
ftr-325	3190	139	were	be	AUX
ftr-325	3190	140	prepared	prepare	VERB
ftr-325	3190	141	before	before	SCONJ
ftr-325	3190	142	the	the	DET
ftr-325	3190	143	taxpayers	taxpayer	NOUN
ftr-325	3190	144	income	income	NOUN
ftr-325	3190	145	tax	tax	NOUN
ftr-325	3190	146	returns	return	NOUN
ftr-325	3190	147	were	be	AUX
ftr-325	3190	148	filed	file	VERB
ftr-325	3190	149	—	—	PUNCT
ftr-325	3190	150	contained	contain	VERB
ftr-325	3190	151	sufficient	sufficient	ADJ
ftr-325	3190	152	information	information	NOUN
ftr-325	3190	153	to	to	PART
ftr-325	3190	154	constitute	constitute	VERB
ftr-325	3190	155	a	a	DET
ftr-325	3190	156	contemporaneous	contemporaneous	ADJ
ftr-325	3190	157	written	write	VERB
ftr-325	3190	158	acknowledgment	acknowledgment	NOUN
ftr-325	3190	159	despite	despite	SCONJ
ftr-325	3190	160	the	the	DET
ftr-325	3190	161	absence	absence	NOUN
ftr-325	3190	162	of	of	ADP
ftr-325	3190	163	any	any	DET
ftr-325	3190	164	statement	statement	NOUN
ftr-325	3190	165	that	that	SCONJ
ftr-325	3190	166	no	no	DET
ftr-325	3190	167	services	service	NOUN
ftr-325	3190	168	were	be	AUX
ftr-325	3190	169	received	receive	VERB
ftr-325	3190	170	by	by	ADP
ftr-325	3190	171	the	the	DET
ftr-325	3190	172	donors	donor	NOUN
ftr-325	3190	173	(	(	PUNCT
ftr-325	3190	174	because	because	SCONJ
ftr-325	3190	175	goods	good	NOUN
ftr-325	3190	176	were	be	AUX
ftr-325	3190	177	received	receive	VERB
ftr-325	3190	178	by	by	ADP
ftr-325	3190	179	the	the	DET
ftr-325	3190	180	donors	donor	NOUN
ftr-325	3190	181	in	in	ADP
ftr-325	3190	182	their	their	PRON
ftr-325	3190	183	bargain	bargain	NOUN
ftr-325	3190	184	sales	sale	NOUN
ftr-325	3190	185	)	)	PUNCT
ftr-325	3190	186	.	.	PUNCT
ftr-325	3191	1	13	13	NUM
ftr-325	3191	2	.	.	PUNCT
ftr-325	3192	1	contributions	contribution	NOUN
ftr-325	3192	2	to	to	ADP
ftr-325	3192	3	a	a	DET
ftr-325	3192	4	disregarded	disregarded	ADJ
ftr-325	3192	5	entity	entity	NOUN
ftr-325	3192	6	owned	own	VERB
ftr-325	3192	7	by	by	ADP
ftr-325	3192	8	a	a	DET
ftr-325	3192	9	charity	charity	NOUN
ftr-325	3192	10	.	.	PUNCT
ftr-325	3193	1	notice	notice	VERB
ftr-325	3193	2	2012	2012	NUM
ftr-325	3193	3	-	-	SYM
ftr-325	3193	4	52	52	NUM
ftr-325	3193	5	,	,	PUNCT
ftr-325	3193	6	2012	2012	NUM
ftr-325	3193	7	-	-	SYM
ftr-325	3193	8	35	35	NUM
ftr-325	3193	9	i.r.b	i.r.b	NOUN
ftr-325	3193	10	.	.	PUNCT
ftr-325	3194	1	317	317	NUM
ftr-325	3194	2	(	(	PUNCT
ftr-325	3194	3	7/31/12	7/31/12	NUM
ftr-325	3194	4	)	)	PUNCT
ftr-325	3194	5	.	.	PUNCT
ftr-325	3195	1	this	this	DET
ftr-325	3195	2	notice	notice	NOUN
ftr-325	3195	3	holds	hold	VERB
ftr-325	3195	4	that	that	SCONJ
ftr-325	3195	5	the	the	DET
ftr-325	3195	6	irs	irs	PROPN
ftr-325	3195	7	will	will	AUX
ftr-325	3195	8	treat	treat	VERB
ftr-325	3195	9	a	a	DET
ftr-325	3195	10	contribution	contribution	NOUN
ftr-325	3195	11	to	to	ADP
ftr-325	3195	12	a	a	DET
ftr-325	3195	13	disregarded	disregarded	ADJ
ftr-325	3195	14	single	single	ADJ
ftr-325	3195	15	member	member	NOUN
ftr-325	3195	16	llc	llc	PROPN
ftr-325	3195	17	that	that	PRON
ftr-325	3195	18	is	be	AUX
ftr-325	3195	19	wholly	wholly	ADV
ftr-325	3195	20	owned	own	VERB
ftr-325	3195	21	and	and	CCONJ
ftr-325	3195	22	controlled	control	VERB
ftr-325	3195	23	by	by	ADP
ftr-325	3195	24	a	a	DET
ftr-325	3195	25	u.s	u.s	PROPN
ftr-325	3195	26	.	.	PROPN
ftr-325	3195	27	charity	charity	NOUN
ftr-325	3195	28	as	as	ADP
ftr-325	3195	29	a	a	DET
ftr-325	3195	30	charitable	charitable	ADJ
ftr-325	3195	31	contribution	contribution	NOUN
ftr-325	3195	32	to	to	ADP
ftr-325	3195	33	a	a	DET
ftr-325	3195	34	branch	branch	NOUN
ftr-325	3195	35	or	or	CCONJ
ftr-325	3195	36	division	division	NOUN
ftr-325	3195	37	of	of	ADP
ftr-325	3195	38	the	the	DET
ftr-325	3195	39	u.s	u.s	PROPN
ftr-325	3195	40	.	.	PROPN
ftr-325	3195	41	charity	charity	NOUN
ftr-325	3195	42	.	.	PUNCT
ftr-325	3196	1	14	14	NUM
ftr-325	3196	2	.	.	PUNCT
ftr-325	3197	1	no	no	DET
ftr-325	3197	2	mardi	mardi	NOUN
ftr-325	3197	3	gras	gras	NOUN
ftr-325	3197	4	beads	bead	VERB
ftr-325	3197	5	from	from	ADP
ftr-325	3197	6	the	the	DET
ftr-325	3197	7	tax	tax	NOUN
ftr-325	3197	8	court	court	NOUN
ftr-325	3197	9	for	for	ADP
ftr-325	3197	10	this	this	DET
ftr-325	3197	11	taxpayer	taxpayer	NOUN
ftr-325	3197	12	.	.	PUNCT
ftr-325	3198	1	whitehouse	whitehouse	NOUN
ftr-325	3198	2	hotel	hotel	PROPN
ftr-325	3198	3	limited	limited	PROPN
ftr-325	3198	4	partnership	partnership	PROPN
ftr-325	3198	5	v.	v.	PROPN
ftr-325	3198	6	commissioner	commissioner	PROPN
ftr-325	3198	7	,	,	PUNCT
ftr-325	3198	8	131	131	NUM
ftr-325	3198	9	t.c	t.c	PROPN
ftr-325	3198	10	.	.	PROPN
ftr-325	3198	11	112	112	NUM
ftr-325	3198	12	(	(	PUNCT
ftr-325	3198	13	10/30/08	10/30/08	PROPN
ftr-325	3198	14	)	)	PUNCT
ftr-325	3198	15	.	.	PUNCT
ftr-325	3199	1	the	the	DET
ftr-325	3199	2	tax	tax	NOUN
ftr-325	3199	3	court	court	NOUN
ftr-325	3199	4	(	(	PUNCT
ftr-325	3199	5	judge	judge	PROPN
ftr-325	3199	6	halpern	halpern	PROPN
ftr-325	3199	7	)	)	PUNCT
ftr-325	3199	8	held	hold	VERB
ftr-325	3199	9	that	that	SCONJ
ftr-325	3199	10	,	,	PUNCT
ftr-325	3199	11	as	as	ADP
ftr-325	3199	12	a	a	DET
ftr-325	3199	13	precondition	precondition	NOUN
ftr-325	3199	14	to	to	ADP
ftr-325	3199	15	using	use	VERB
ftr-325	3199	16	the	the	DET
ftr-325	3199	17	replacement	replacement	NOUN
ftr-325	3199	18	cost	cost	NOUN
ftr-325	3199	19	approach	approach	NOUN
ftr-325	3199	20	to	to	ADP
ftr-325	3199	21	valuing	value	VERB
ftr-325	3199	22	real	real	ADJ
ftr-325	3199	23	estate	estate	NOUN
ftr-325	3199	24	,	,	PUNCT
ftr-325	3199	25	the	the	DET
ftr-325	3199	26	taxpayer	taxpayer	NOUN
ftr-325	3199	27	must	must	AUX
ftr-325	3199	28	show	show	VERB
ftr-325	3199	29	that	that	SCONJ
ftr-325	3199	30	the	the	DET
ftr-325	3199	31	property	property	NOUN
ftr-325	3199	32	is	be	AUX
ftr-325	3199	33	unusual	unusual	ADJ
ftr-325	3199	34	in	in	ADP
ftr-325	3199	35	nature	nature	NOUN
ftr-325	3199	36	and	and	CCONJ
ftr-325	3199	37	other	other	ADJ
ftr-325	3199	38	methods	method	NOUN
ftr-325	3199	39	of	of	ADP
ftr-325	3199	40	valuation	valuation	NOUN
ftr-325	3199	41	,	,	PUNCT
ftr-325	3199	42	such	such	ADJ
ftr-325	3199	43	as	as	ADP
ftr-325	3199	44	comparable	comparable	ADJ
ftr-325	3199	45	sales	sale	NOUN
ftr-325	3199	46	or	or	CCONJ
ftr-325	3199	47	income	income	NOUN
ftr-325	3199	48	capitalization	capitalization	NOUN
ftr-325	3199	49	,	,	PUNCT
ftr-325	3199	50	are	be	AUX
ftr-325	3199	51	not	not	PART
ftr-325	3199	52	applicable	applicable	ADJ
ftr-325	3199	53	.	.	PUNCT
ftr-325	3200	1	the	the	DET
ftr-325	3200	2	income	income	NOUN
ftr-325	3200	3	approach	approach	NOUN
ftr-325	3200	4	to	to	ADP
ftr-325	3200	5	valuation	valuation	NOUN
ftr-325	3200	6	is	be	AUX
ftr-325	3200	7	favored	favor	VERB
ftr-325	3200	8	only	only	ADV
ftr-325	3200	9	where	where	SCONJ
ftr-325	3200	10	comparable	comparable	ADJ
ftr-325	3200	11	market	market	NOUN
ftr-325	3200	12	sales	sale	NOUN
ftr-325	3200	13	are	be	AUX
ftr-325	3200	14	absent	absent	ADJ
ftr-325	3200	15	.	.	PUNCT
ftr-325	3201	1	on	on	ADP
ftr-325	3201	2	the	the	DET
ftr-325	3201	3	facts	fact	NOUN
ftr-325	3201	4	,	,	PUNCT
ftr-325	3201	5	the	the	DET
ftr-325	3201	6	value	value	NOUN
ftr-325	3201	7	of	of	ADP
ftr-325	3201	8	the	the	DET
ftr-325	3201	9	contribution	contribution	NOUN
ftr-325	3201	10	of	of	ADP
ftr-325	3201	11	a	a	DET
ftr-325	3201	12	conservation	conservation	NOUN
ftr-325	3201	13	facade	facade	NOUN
ftr-325	3201	14	easement	easement	NOUN
ftr-325	3201	15	for	for	ADP
ftr-325	3201	16	an	an	DET
ftr-325	3201	17	historic	historic	ADJ
ftr-325	3201	18	structure	structure	NOUN
ftr-325	3201	19	on	on	ADP
ftr-325	3201	20	the	the	DET
ftr-325	3201	21	edge	edge	NOUN
ftr-325	3201	22	of	of	ADP
ftr-325	3201	23	the	the	DET
ftr-325	3201	24	french	french	ADJ
ftr-325	3201	25	quarter	quarter	NOUN
ftr-325	3201	26	in	in	ADP
ftr-325	3201	27	new	new	PROPN
ftr-325	3201	28	orleans	orleans	PROPN
ftr-325	3201	29	was	be	AUX
ftr-325	3201	30	overstated	overstate	VERB
ftr-325	3201	31	.	.	PUNCT
ftr-325	3202	1	the	the	DET
ftr-325	3202	2	accuracy	accuracy	NOUN
ftr-325	3202	3	-	-	PUNCT
ftr-325	3202	4	related	relate	VERB
ftr-325	3202	5	penalty	penalty	NOUN
ftr-325	3202	6	for	for	ADP
ftr-325	3202	7	gross	gross	ADJ
ftr-325	3202	8	overvaluation	overvaluation	NOUN
ftr-325	3202	9	was	be	AUX
ftr-325	3202	10	proper	proper	ADJ
ftr-325	3202	11	because	because	SCONJ
ftr-325	3202	12	there	there	PRON
ftr-325	3202	13	was	be	VERB
ftr-325	3202	14	no	no	DET
ftr-325	3202	15	good	good	ADJ
ftr-325	3202	16	faith	faith	NOUN
ftr-325	3202	17	investigation	investigation	NOUN
ftr-325	3202	18	into	into	ADP
ftr-325	3202	19	the	the	DET
ftr-325	3202	20	value	value	NOUN
ftr-325	3202	21	.	.	PUNCT
ftr-325	3203	1	2013	2013	NUM
ftr-325	3203	2	]	]	PUNCT
ftr-325	3203	3	recent	recent	ADJ
ftr-325	3203	4	developments	development	NOUN
ftr-325	3203	5	in	in	ADP
ftr-325	3203	6	federal	federal	ADJ
ftr-325	3203	7	income	income	NOUN
ftr-325	3203	8	taxation	taxation	NOUN
ftr-325	3203	9	665	665	NUM
ftr-325	3203	10	a.	a.	NOUN
ftr-325	3203	11	regardless	regardless	ADV
ftr-325	3203	12	of	of	ADP
ftr-325	3203	13	which	which	DET
ftr-325	3203	14	valuation	valuation	NOUN
ftr-325	3203	15	method	method	NOUN
ftr-325	3203	16	is	be	AUX
ftr-325	3203	17	used	use	VERB
ftr-325	3203	18	,	,	PUNCT
ftr-325	3203	19	it	it	PRON
ftr-325	3203	20	still	still	ADV
ftr-325	3203	21	must	must	AUX
ftr-325	3203	22	relate	relate	VERB
ftr-325	3203	23	to	to	ADP
ftr-325	3203	24	the	the	DET
ftr-325	3203	25	property‘s	property‘s	PROPN
ftr-325	3203	26	―highest	―high	ADJ
ftr-325	3203	27	and	and	CCONJ
ftr-325	3203	28	best	good	ADJ
ftr-325	3203	29	use.‖	use.‖	ADP
ftr-325	3203	30	whitehouse	whitehouse	NOUN
ftr-325	3203	31	hotel	hotel	PROPN
ftr-325	3203	32	limited	limited	ADJ
ftr-325	3203	33	partnership	partnership	PROPN
ftr-325	3203	34	v.	v.	PROPN
ftr-325	3203	35	commissioner	commissioner	PROPN
ftr-325	3203	36	,	,	PUNCT
ftr-325	3203	37	615	615	NUM
ftr-325	3203	38	f.3d	f.3d	NUM
ftr-325	3203	39	321	321	NUM
ftr-325	3203	40	(	(	PUNCT
ftr-325	3203	41	5th	5th	ADJ
ftr-325	3203	42	cir	cir	NOUN
ftr-325	3203	43	.	.	PUNCT
ftr-325	3204	1	8/10/10	8/10/10	NUM
ftr-325	3204	2	)	)	PUNCT
ftr-325	3204	3	.	.	PUNCT
ftr-325	3205	1	in	in	ADP
ftr-325	3205	2	an	an	DET
ftr-325	3205	3	opinion	opinion	NOUN
ftr-325	3205	4	by	by	ADP
ftr-325	3205	5	judge	judge	PROPN
ftr-325	3205	6	barksdale	barksdale	PROPN
ftr-325	3205	7	,	,	PUNCT
ftr-325	3205	8	the	the	DET
ftr-325	3205	9	fifth	fifth	ADJ
ftr-325	3205	10	circuit	circuit	NOUN
ftr-325	3205	11	vacated	vacate	VERB
ftr-325	3205	12	the	the	DET
ftr-325	3205	13	tax	tax	NOUN
ftr-325	3205	14	court‘s	court‘s	PROPN
ftr-325	3205	15	decision	decision	NOUN
ftr-325	3205	16	and	and	CCONJ
ftr-325	3205	17	remanded	remand	VERB
ftr-325	3205	18	the	the	DET
ftr-325	3205	19	case	case	NOUN
ftr-325	3205	20	for	for	ADP
ftr-325	3205	21	a	a	DET
ftr-325	3205	22	determination	determination	NOUN
ftr-325	3205	23	of	of	ADP
ftr-325	3205	24	the	the	DET
ftr-325	3205	25	easement‘s	easement‘s	NOUN
ftr-325	3205	26	value	value	NOUN
ftr-325	3205	27	,	,	PUNCT
ftr-325	3205	28	although	although	SCONJ
ftr-325	3205	29	it	it	PRON
ftr-325	3205	30	rejected	reject	VERB
ftr-325	3205	31	the	the	DET
ftr-325	3205	32	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3205	33	arguments	argument	NOUN
ftr-325	3205	34	that	that	PRON
ftr-325	3205	35	the	the	DET
ftr-325	3205	36	irs‘s	irs‘s	NOUN
ftr-325	3205	37	expert	expert	NOUN
ftr-325	3205	38	was	be	AUX
ftr-325	3205	39	unqualified	unqualified	ADJ
ftr-325	3205	40	and	and	CCONJ
ftr-325	3205	41	that	that	SCONJ
ftr-325	3205	42	his	his	PRON
ftr-325	3205	43	report	report	NOUN
ftr-325	3205	44	was	be	AUX
ftr-325	3205	45	unreliable	unreliable	ADJ
ftr-325	3205	46	and	and	CCONJ
ftr-325	3205	47	should	should	AUX
ftr-325	3205	48	not	not	PART
ftr-325	3205	49	have	have	AUX
ftr-325	3205	50	been	be	AUX
ftr-325	3205	51	admitted	admit	VERB
ftr-325	3205	52	.	.	PUNCT
ftr-325	3206	1	but	but	CCONJ
ftr-325	3206	2	the	the	DET
ftr-325	3206	3	court	court	NOUN
ftr-325	3206	4	of	of	ADP
ftr-325	3206	5	appeals	appeal	NOUN
ftr-325	3206	6	agreed	agree	VERB
ftr-325	3206	7	with	with	ADP
ftr-325	3206	8	the	the	DET
ftr-325	3206	9	taxpayers	taxpayer	NOUN
ftr-325	3206	10	‘	‘	PART
ftr-325	3206	11	argument	argument	NOUN
ftr-325	3206	12	that	that	SCONJ
ftr-325	3206	13	the	the	DET
ftr-325	3206	14	tax	tax	NOUN
ftr-325	3206	15	court	court	NOUN
ftr-325	3206	16	―miscomprehended	―miscomprehende	VERB
ftr-325	3206	17	the	the	DET
ftr-325	3206	18	highest	high	ADJ
ftr-325	3206	19	and	and	CCONJ
ftr-325	3206	20	best	good	ADJ
ftr-325	3206	21	use‖	use‖	PUNCT
ftr-325	3206	22	of	of	ADP
ftr-325	3206	23	the	the	DET
ftr-325	3206	24	building	building	NOUN
ftr-325	3206	25	subjected	subject	VERB
ftr-325	3206	26	to	to	ADP
ftr-325	3206	27	the	the	DET
ftr-325	3206	28	conservation	conservation	NOUN
ftr-325	3206	29	easement	easement	NOUN
ftr-325	3206	30	,	,	PUNCT
ftr-325	3206	31	and	and	CCONJ
ftr-325	3206	32	thereby	thereby	ADV
ftr-325	3206	33	undervalued	undervalue	VERB
ftr-325	3206	34	the	the	DET
ftr-325	3206	35	easement	easement	NOUN
ftr-325	3206	36	.	.	PUNCT
ftr-325	3207	1	in	in	ADP
ftr-325	3207	2	sum	sum	NOUN
ftr-325	3207	3	,	,	PUNCT
ftr-325	3207	4	the	the	DET
ftr-325	3207	5	tax	tax	NOUN
ftr-325	3207	6	court	court	NOUN
ftr-325	3207	7	erred	err	VERB
ftr-325	3207	8	in	in	ADP
ftr-325	3207	9	declining	decline	VERB
ftr-325	3207	10	to	to	PART
ftr-325	3207	11	consider	consider	VERB
ftr-325	3207	12	the	the	DET
ftr-325	3207	13	maison	maison	ADJ
ftr-325	3207	14	blanche	blanche	NOUN
ftr-325	3207	15	and	and	CCONJ
ftr-325	3207	16	kress	kress	PROPN
ftr-325	3207	17	buildings	building	NOUN
ftr-325	3207	18	‘	'	PUNCT
ftr-325	3207	19	highest	high	ADJ
ftr-325	3207	20	and	and	CCONJ
ftr-325	3207	21	best	good	ADJ
ftr-325	3207	22	use	use	NOUN
ftr-325	3207	23	in	in	ADP
ftr-325	3207	24	the	the	DET
ftr-325	3207	25	light	light	NOUN
ftr-325	3207	26	of	of	ADP
ftr-325	3207	27	both	both	CCONJ
ftr-325	3207	28	the	the	DET
ftr-325	3207	29	reasonable	reasonable	ADJ
ftr-325	3207	30	and	and	CCONJ
ftr-325	3207	31	probable	probable	ADJ
ftr-325	3207	32	condominium	condominium	NOUN
ftr-325	3207	33	regime	regime	NOUN
ftr-325	3207	34	and	and	CCONJ
ftr-325	3207	35	the	the	DET
ftr-325	3207	36	reasonable	reasonable	ADJ
ftr-325	3207	37	and	and	CCONJ
ftr-325	3207	38	probable	probable	ADJ
ftr-325	3207	39	combination	combination	NOUN
ftr-325	3207	40	of	of	ADP
ftr-325	3207	41	those	those	DET
ftr-325	3207	42	buildings	building	NOUN
ftr-325	3207	43	into	into	ADP
ftr-325	3207	44	a	a	DET
ftr-325	3207	45	single	single	ADJ
ftr-325	3207	46	functional	functional	ADJ
ftr-325	3207	47	unit	unit	NOUN
ftr-325	3207	48	,	,	PUNCT
ftr-325	3207	49	both	both	PRON
ftr-325	3207	50	of	of	ADP
ftr-325	3207	51	which	which	PRON
ftr-325	3207	52	foreclosed	foreclose	VERB
ftr-325	3207	53	the	the	DET
ftr-325	3207	54	realistic	realistic	ADJ
ftr-325	3207	55	possibility	possibility	NOUN
ftr-325	3207	56	,	,	PUNCT
ftr-325	3207	57	for	for	ADP
ftr-325	3207	58	valuation	valuation	NOUN
ftr-325	3207	59	purposes	purpose	NOUN
ftr-325	3207	60	,	,	PUNCT
ftr-325	3207	61	that	that	SCONJ
ftr-325	3207	62	the	the	DET
ftr-325	3207	63	kress	kress	PROPN
ftr-325	3207	64	and	and	CCONJ
ftr-325	3207	65	maison	maison	PROPN
ftr-325	3207	66	blanche	blanche	NOUN
ftr-325	3207	67	buildings	building	NOUN
ftr-325	3207	68	could	could	AUX
ftr-325	3207	69	come	come	VERB
ftr-325	3207	70	under	under	ADP
ftr-325	3207	71	separate	separate	ADJ
ftr-325	3207	72	ownership	ownership	NOUN
ftr-325	3207	73	.	.	PUNCT
ftr-325	3208	1	this	this	DET
ftr-325	3208	2	combination	combination	NOUN
ftr-325	3208	3	affected	affect	VERB
ftr-325	3208	4	the	the	DET
ftr-325	3208	5	buildings	building	NOUN
ftr-325	3208	6	‘	'	PUNCT
ftr-325	3208	7	fair	fair	ADJ
ftr-325	3208	8	market	market	NOUN
ftr-325	3208	9	value	value	NOUN
ftr-325	3208	10	.	.	PUNCT
ftr-325	3209	1			NOUN
ftr-325	3209	2	as	as	SCONJ
ftr-325	3209	3	result	result	VERB
ftr-325	3209	4	the	the	DET
ftr-325	3209	5	court	court	NOUN
ftr-325	3209	6	did	do	AUX
ftr-325	3209	7	not	not	PART
ftr-325	3209	8	reach	reach	VERB
ftr-325	3209	9	the	the	DET
ftr-325	3209	10	tax	tax	NOUN
ftr-325	3209	11	court‘s	court‘s	NOUN
ftr-325	3209	12	holding	hold	VERB
ftr-325	3209	13	that	that	SCONJ
ftr-325	3209	14	the	the	DET
ftr-325	3209	15	income	income	NOUN
ftr-325	3209	16	and	and	CCONJ
ftr-325	3209	17	replacement	replacement	NOUN
ftr-325	3209	18	-	-	PUNCT
ftr-325	3209	19	cost	cost	NOUN
ftr-325	3209	20	methods	method	NOUN
ftr-325	3209	21	of	of	ADP
ftr-325	3209	22	valuation	valuation	NOUN
ftr-325	3209	23	were	be	AUX
ftr-325	3209	24	inapplicable	inapplicable	ADJ
ftr-325	3209	25	and	and	CCONJ
ftr-325	3209	26	directed	direct	VERB
ftr-325	3209	27	the	the	DET
ftr-325	3209	28	tax	tax	NOUN
ftr-325	3209	29	court	court	NOUN
ftr-325	3209	30	to	to	PART
ftr-325	3209	31	consider	consider	VERB
ftr-325	3209	32	those	those	DET
ftr-325	3209	33	methods	method	NOUN
ftr-325	3209	34	,	,	PUNCT
ftr-325	3209	35	in	in	ADP
ftr-325	3209	36	addition	addition	NOUN
ftr-325	3209	37	to	to	ADP
ftr-325	3209	38	comparable	comparable	ADJ
ftr-325	3209	39	sales	sale	NOUN
ftr-325	3209	40	method	method	NOUN
ftr-325	3209	41	on	on	ADP
ftr-325	3209	42	remand	remand	NOUN
ftr-325	3209	43	.	.	PUNCT
ftr-325	3210	1	because	because	SCONJ
ftr-325	3210	2	the	the	DET
ftr-325	3210	3	holding	holding	NOUN
ftr-325	3210	4	on	on	ADP
ftr-325	3210	5	the	the	DET
ftr-325	3210	6	valuation	valuation	NOUN
ftr-325	3210	7	was	be	AUX
ftr-325	3210	8	vacated	vacate	VERB
ftr-325	3210	9	,	,	PUNCT
ftr-325	3210	10	the	the	DET
ftr-325	3210	11	tax	tax	NOUN
ftr-325	3210	12	court‘s	court‘s	NOUN
ftr-325	3210	13	holding	hold	VERB
ftr-325	3210	14	that	that	SCONJ
ftr-325	3210	15	the	the	DET
ftr-325	3210	16	gross	gross	ADJ
ftr-325	3210	17	overvaluation	overvaluation	NOUN
ftr-325	3210	18	penalty	penalty	NOUN
ftr-325	3210	19	also	also	ADV
ftr-325	3210	20	was	be	AUX
ftr-325	3210	21	vacated	vacate	VERB
ftr-325	3210	22	.	.	PUNCT
ftr-325	3211	1	b.	b.	PROPN
ftr-325	3211	2	judge	judge	PROPN
ftr-325	3211	3	halpern	halpern	PROPN
ftr-325	3211	4	reconsiders	reconsider	VERB
ftr-325	3211	5	the	the	DET
ftr-325	3211	6	whole	whole	ADJ
ftr-325	3211	7	case	case	NOUN
ftr-325	3211	8	in	in	ADP
ftr-325	3211	9	light	light	NOUN
ftr-325	3211	10	of	of	ADP
ftr-325	3211	11	the	the	DET
ftr-325	3211	12	fifth	fifth	ADJ
ftr-325	3211	13	circuit	circuit	NOUN
ftr-325	3211	14	decision	decision	NOUN
ftr-325	3211	15	and	and	CCONJ
ftr-325	3211	16	increases	increase	VERB
ftr-325	3211	17	the	the	DET
ftr-325	3211	18	allowable	allowable	ADJ
ftr-325	3211	19	deduction	deduction	NOUN
ftr-325	3211	20	by	by	ADP
ftr-325	3211	21	only	only	ADV
ftr-325	3211	22	$	$	SYM
ftr-325	3211	23	65,415	65,415	NUM
ftr-325	3211	24	,	,	PUNCT
ftr-325	3211	25	from	from	ADP
ftr-325	3211	26	$	$	SYM
ftr-325	3211	27	1,792,301	1,792,301	NUM
ftr-325	3211	28	to	to	PART
ftr-325	3211	29	$	$	SYM
ftr-325	3211	30	1,857,716	1,857,716	NUM
ftr-325	3211	31	.	.	PUNCT
ftr-325	3212	1	whitehouse	whitehouse	NOUN
ftr-325	3212	2	hotel	hotel	PROPN
ftr-325	3212	3	limited	limited	PROPN
ftr-325	3212	4	partnership	partnership	PROPN
ftr-325	3212	5	v.	v.	PROPN
ftr-325	3212	6	commissioner	commissioner	PROPN
ftr-325	3212	7	,	,	PUNCT
ftr-325	3212	8	139	139	NUM
ftr-325	3212	9	t.c	t.c	PROPN
ftr-325	3212	10	.	.	PUNCT
ftr-325	3213	1	no	no	INTJ
ftr-325	3213	2	.	.	NOUN
ftr-325	3213	3	13	13	NUM
ftr-325	3213	4	(	(	PUNCT
ftr-325	3213	5	10/23/12	10/23/12	NUM
ftr-325	3213	6	)	)	PUNCT
ftr-325	3213	7	.	.	PUNCT
ftr-325	3214	1	on	on	ADP
ftr-325	3214	2	remand	remand	NOUN
ftr-325	3214	3	,	,	PUNCT
ftr-325	3214	4	judge	judge	PROPN
ftr-325	3214	5	halpern	halpern	PROPN
ftr-325	3214	6	elaborated	elaborate	VERB
ftr-325	3214	7	at	at	ADP
ftr-325	3214	8	length	length	NOUN
ftr-325	3214	9	on	on	ADP
ftr-325	3214	10	the	the	DET
ftr-325	3214	11	proper	proper	ADJ
ftr-325	3214	12	valuation	valuation	NOUN
ftr-325	3214	13	method	method	NOUN
ftr-325	3214	14	to	to	PART
ftr-325	3214	15	be	be	AUX
ftr-325	3214	16	used	use	VERB
ftr-325	3214	17	to	to	PART
ftr-325	3214	18	value	value	VERB
ftr-325	3214	19	the	the	DET
ftr-325	3214	20	building	building	NOUN
ftr-325	3214	21	under	under	ADP
ftr-325	3214	22	the	the	DET
ftr-325	3214	23	―before	―before	NOUN
ftr-325	3214	24	and	and	CCONJ
ftr-325	3214	25	after‖	after‖	PROPN
ftr-325	3214	26	method	method	VERB
ftr-325	3214	27	,	,	PUNCT
ftr-325	3214	28	and	and	CCONJ
ftr-325	3214	29	once	once	ADV
ftr-325	3214	30	again	again	ADV
ftr-325	3214	31	accepted	accept	VERB
ftr-325	3214	32	the	the	DET
ftr-325	3214	33	irs‘s	irs‘s	NOUN
ftr-325	3214	34	argument	argument	NOUN
ftr-325	3214	35	that	that	SCONJ
ftr-325	3214	36	the	the	DET
ftr-325	3214	37	value	value	NOUN
ftr-325	3214	38	of	of	ADP
ftr-325	3214	39	the	the	DET
ftr-325	3214	40	property	property	NOUN
ftr-325	3214	41	should	should	AUX
ftr-325	3214	42	be	be	AUX
ftr-325	3214	43	determined	determine	VERB
ftr-325	3214	44	using	use	VERB
ftr-325	3214	45	a	a	DET
ftr-325	3214	46	comparable	comparable	ADJ
ftr-325	3214	47	-	-	PUNCT
ftr-325	3214	48	sales	sale	NOUN
ftr-325	3214	49	method	method	NOUN
ftr-325	3214	50	.	.	PUNCT
ftr-325	3215	1	the	the	DET
ftr-325	3215	2	comparable	comparable	ADJ
ftr-325	3215	3	-	-	PUNCT
ftr-325	3215	4	sales	sale	NOUN
ftr-325	3215	5	method	method	NOUN
ftr-325	3215	6	applied	apply	VERB
ftr-325	3215	7	by	by	ADP
ftr-325	3215	8	judge	judge	PROPN
ftr-325	3215	9	halpern	halpern	PROPN
ftr-325	3215	10	was	be	AUX
ftr-325	3215	11	based	base	VERB
ftr-325	3215	12	on	on	ADP
ftr-325	3215	13	the	the	DET
ftr-325	3215	14	sales	sale	NOUN
ftr-325	3215	15	of	of	ADP
ftr-325	3215	16	buildings	building	NOUN
ftr-325	3215	17	suitable	suitable	ADJ
ftr-325	3215	18	for	for	ADP
ftr-325	3215	19	conversion	conversion	NOUN
ftr-325	3215	20	into	into	ADP
ftr-325	3215	21	hotels	hotel	NOUN
ftr-325	3215	22	based	base	VERB
ftr-325	3215	23	primarily	primarily	ADV
ftr-325	3215	24	on	on	ADP
ftr-325	3215	25	local	local	ADJ
ftr-325	3215	26	sales	sale	NOUN
ftr-325	3215	27	data	datum	NOUN
ftr-325	3215	28	,	,	PUNCT
ftr-325	3215	29	rejecting	reject	VERB
ftr-325	3215	30	the	the	DET
ftr-325	3215	31	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3215	32	argument	argument	NOUN
ftr-325	3215	33	that	that	SCONJ
ftr-325	3215	34	non	non	ADJ
ftr-325	3215	35	-	-	ADJ
ftr-325	3215	36	local	local	ADJ
ftr-325	3215	37	sales	sale	NOUN
ftr-325	3215	38	data	datum	NOUN
ftr-325	3215	39	should	should	AUX
ftr-325	3215	40	be	be	AUX
ftr-325	3215	41	taken	take	VERB
ftr-325	3215	42	into	into	ADP
ftr-325	3215	43	account	account	NOUN
ftr-325	3215	44	.	.	PUNCT
ftr-325	3216	1	he	he	PRON
ftr-325	3216	2	again	again	ADV
ftr-325	3216	3	rejected	reject	VERB
ftr-325	3216	4	both	both	DET
ftr-325	3216	5	the	the	DET
ftr-325	3216	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3216	7	reproduction	reproduction	NOUN
ftr-325	3216	8	-	-	PUNCT
ftr-325	3216	9	cost	cost	NOUN
ftr-325	3216	10	method	method	NOUN
ftr-325	3216	11	and	and	CCONJ
ftr-325	3216	12	income	income	NOUN
ftr-325	3216	13	method	method	NOUN
ftr-325	3216	14	to	to	ADP
ftr-325	3216	15	valuation	valuation	NOUN
ftr-325	3216	16	.	.	PUNCT
ftr-325	3217	1	judge	judge	PROPN
ftr-325	3217	2	halpern	halpern	PROPN
ftr-325	3217	3	explained	explain	VERB
ftr-325	3217	4	that	that	SCONJ
ftr-325	3217	5	―[t]he	―[t]he	ADJ
ftr-325	3217	6	reproduction	reproduction	NOUN
ftr-325	3217	7	cost	cost	NOUN
ftr-325	3217	8	of	of	ADP
ftr-325	3217	9	an	an	DET
ftr-325	3217	10	historic	historic	ADJ
ftr-325	3217	11	building	building	NOUN
ftr-325	3217	12	usually	usually	ADV
ftr-325	3217	13	bears	bear	VERB
ftr-325	3217	14	little	little	ADJ
ftr-325	3217	15	relationship	relationship	NOUN
ftr-325	3217	16	to	to	ADP
ftr-325	3217	17	its	its	PRON
ftr-325	3217	18	present	present	ADJ
ftr-325	3217	19	economic	economic	ADJ
ftr-325	3217	20	value	value	NOUN
ftr-325	3217	21	.	.	PUNCT
ftr-325	3218	1	such	such	ADJ
ftr-325	3218	2	cost	cost	NOUN
ftr-325	3218	3	is	be	AUX
ftr-325	3218	4	usually	usually	ADV
ftr-325	3218	5	far	far	ADV
ftr-325	3218	6	in	in	ADP
ftr-325	3218	7	excess	excess	NOUN
ftr-325	3218	8	of	of	ADP
ftr-325	3218	9	the	the	DET
ftr-325	3218	10	cost	cost	NOUN
ftr-325	3218	11	of	of	ADP
ftr-325	3218	12	construction	construction	NOUN
ftr-325	3218	13	of	of	ADP
ftr-325	3218	14	a	a	DET
ftr-325	3218	15	similarly	similarly	ADV
ftr-325	3218	16	sized	sized	ADJ
ftr-325	3218	17	modern	modern	ADJ
ftr-325	3218	18	structure	structure	NOUN
ftr-325	3218	19	,	,	PUNCT
ftr-325	3218	20	and	and	CCONJ
ftr-325	3218	21	may	may	AUX
ftr-325	3218	22	reflect	reflect	VERB
ftr-325	3218	23	the	the	DET
ftr-325	3218	24	price	price	NOUN
ftr-325	3218	25	of	of	ADP
ftr-325	3218	26	materials	material	NOUN
ftr-325	3218	27	and	and	CCONJ
ftr-325	3218	28	workmanship	workmanship	NOUN
ftr-325	3218	29	that	that	PRON
ftr-325	3218	30	are	be	AUX
ftr-325	3218	31	no	no	ADV
ftr-325	3218	32	longer	long	ADV
ftr-325	3218	33	readily	readily	ADV
ftr-325	3218	34	available.‖	available.‖	VERB
ftr-325	3218	35	because	because	SCONJ
ftr-325	3218	36	666	666	NUM
ftr-325	3218	37	florida	florida	PROPN
ftr-325	3218	38	tax	tax	NOUN
ftr-325	3218	39	review	review	NOUN
ftr-325	3218	40	[	[	X
ftr-325	3218	41	vol	vol	NOUN
ftr-325	3218	42	.	.	PUNCT
ftr-325	3218	43	13:10	13:10	NUM
ftr-325	3218	44	reconstruction	reconstruction	NOUN
ftr-325	3218	45	of	of	ADP
ftr-325	3218	46	the	the	DET
ftr-325	3218	47	maison	maison	PROPN
ftr-325	3218	48	blanche	blanche	NOUN
ftr-325	3218	49	building	building	NOUN
ftr-325	3218	50	,	,	PUNCT
ftr-325	3218	51	if	if	SCONJ
ftr-325	3218	52	destroyed	destroy	VERB
ftr-325	3218	53	,	,	PUNCT
ftr-325	3218	54	would	would	AUX
ftr-325	3218	55	not	not	PART
ftr-325	3218	56	have	have	AUX
ftr-325	3218	57	been	be	AUX
ftr-325	3218	58	a	a	DET
ftr-325	3218	59	reasonable	reasonable	ADJ
ftr-325	3218	60	business	business	NOUN
ftr-325	3218	61	venture	venture	NOUN
ftr-325	3218	62	,	,	PUNCT
ftr-325	3218	63	there	there	PRON
ftr-325	3218	64	was	be	VERB
ftr-325	3218	65	no	no	DET
ftr-325	3218	66	probative	probative	ADJ
ftr-325	3218	67	correlation	correlation	NOUN
ftr-325	3218	68	between	between	ADP
ftr-325	3218	69	the	the	DET
ftr-325	3218	70	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3218	71	expert‘s	expert‘s	NOUN
ftr-325	3218	72	estimate	estimate	NOUN
ftr-325	3218	73	of	of	ADP
ftr-325	3218	74	the	the	DET
ftr-325	3218	75	reproduction	reproduction	NOUN
ftr-325	3218	76	cost	cost	NOUN
ftr-325	3218	77	of	of	ADP
ftr-325	3218	78	the	the	DET
ftr-325	3218	79	maison	maison	PROPN
ftr-325	3218	80	blanche	blanche	NOUN
ftr-325	3218	81	building	building	NOUN
ftr-325	3218	82	and	and	CCONJ
ftr-325	3218	83	the	the	DET
ftr-325	3218	84	fair	fair	ADJ
ftr-325	3218	85	market	market	NOUN
ftr-325	3218	86	value	value	NOUN
ftr-325	3218	87	of	of	ADP
ftr-325	3218	88	the	the	DET
ftr-325	3218	89	property	property	NOUN
ftr-325	3218	90	.	.	PUNCT
ftr-325	3219	1	judge	judge	PROPN
ftr-325	3219	2	halpern	halpern	PROPN
ftr-325	3219	3	rejected	reject	VERB
ftr-325	3219	4	the	the	DET
ftr-325	3219	5	income	income	NOUN
ftr-325	3219	6	valuation	valuation	NOUN
ftr-325	3219	7	method	method	NOUN
ftr-325	3219	8	because	because	SCONJ
ftr-325	3219	9	in	in	ADP
ftr-325	3219	10	this	this	DET
ftr-325	3219	11	case	case	NOUN
ftr-325	3219	12	,	,	PUNCT
ftr-325	3219	13	where	where	SCONJ
ftr-325	3219	14	there	there	PRON
ftr-325	3219	15	was	be	VERB
ftr-325	3219	16	no	no	DET
ftr-325	3219	17	ongoing	ongoing	ADJ
ftr-325	3219	18	business	business	NOUN
ftr-325	3219	19	,	,	PUNCT
ftr-325	3219	20	it	it	PRON
ftr-325	3219	21	was	be	AUX
ftr-325	3219	22	based	base	VERB
ftr-325	3219	23	on	on	ADP
ftr-325	3219	24	too	too	ADV
ftr-325	3219	25	many	many	ADJ
ftr-325	3219	26	contingencies	contingency	NOUN
ftr-325	3219	27	,	,	PUNCT
ftr-325	3219	28	was	be	AUX
ftr-325	3219	29	inadequately	inadequately	ADV
ftr-325	3219	30	developed	develop	VERB
ftr-325	3219	31	,	,	PUNCT
ftr-325	3219	32	and	and	CCONJ
ftr-325	3219	33	thus	thus	ADV
ftr-325	3219	34	was	be	AUX
ftr-325	3219	35	too	too	ADV
ftr-325	3219	36	speculative	speculative	ADJ
ftr-325	3219	37	,	,	PUNCT
ftr-325	3219	38	particularly	particularly	ADV
ftr-325	3219	39	where	where	SCONJ
ftr-325	3219	40	the	the	DET
ftr-325	3219	41	value	value	NOUN
ftr-325	3219	42	could	could	AUX
ftr-325	3219	43	be	be	AUX
ftr-325	3219	44	established	establish	VERB
ftr-325	3219	45	by	by	ADP
ftr-325	3219	46	comparable	comparable	ADJ
ftr-325	3219	47	sales	sale	NOUN
ftr-325	3219	48	.	.	PUNCT
ftr-325	3220	1	he	he	PRON
ftr-325	3220	2	did	do	AUX
ftr-325	3220	3	not	not	PART
ftr-325	3220	4	reject	reject	VERB
ftr-325	3220	5	the	the	DET
ftr-325	3220	6	income	income	NOUN
ftr-325	3220	7	method	method	NOUN
ftr-325	3220	8	of	of	ADP
ftr-325	3220	9	valuation	valuation	NOUN
ftr-325	3220	10	as	as	ADP
ftr-325	3220	11	a	a	DET
ftr-325	3220	12	matter	matter	NOUN
ftr-325	3220	13	of	of	ADP
ftr-325	3220	14	law	law	NOUN
ftr-325	3220	15	.	.	PUNCT
ftr-325	3221	1	he	he	PRON
ftr-325	3221	2	stated	state	VERB
ftr-325	3221	3	:	:	PUNCT
ftr-325	3221	4	―we	―we	PROPN
ftr-325	3221	5	have	have	VERB
ftr-325	3221	6	no	no	DET
ftr-325	3221	7	difficulty	difficulty	NOUN
ftr-325	3221	8	with	with	ADP
ftr-325	3221	9	the	the	DET
ftr-325	3221	10	process	process	NOUN
ftr-325	3221	11	.	.	PUNCT
ftr-325	3222	1	where	where	SCONJ
ftr-325	3222	2	we	we	PRON
ftr-325	3222	3	have	have	AUX
ftr-325	3222	4	difficulty	difficulty	NOUN
ftr-325	3222	5	is	be	AUX
ftr-325	3222	6	with	with	ADP
ftr-325	3222	7	petitioner‘s	petitioner‘s	PROPN
ftr-325	3222	8	call	call	NOUN
ftr-325	3222	9	to	to	PART
ftr-325	3222	10	trust	trust	VERB
ftr-325	3222	11	on	on	ADP
ftr-325	3222	12	their	their	PRON
ftr-325	3222	13	face	face	NOUN
ftr-325	3222	14	[	[	X
ftr-325	3222	15	the	the	DET
ftr-325	3222	16	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3222	17	expert‘s	expert‘s	PROPN
ftr-325	3222	18	]	]	PUNCT
ftr-325	3222	19	judgments	judgment	NOUN
ftr-325	3222	20	as	as	ADP
ftr-325	3222	21	to	to	ADP
ftr-325	3222	22	values	value	NOUN
ftr-325	3222	23	to	to	PART
ftr-325	3222	24	be	be	AUX
ftr-325	3222	25	input	input	NOUN
ftr-325	3222	26	to	to	ADP
ftr-325	3222	27	his	his	PRON
ftr-325	3222	28	model.‖	model.‖	ADJ
ftr-325	3222	29	judge	judge	NOUN
ftr-325	3222	30	halpern	halpern	PROPN
ftr-325	3222	31	also	also	ADV
ftr-325	3222	32	again	again	ADV
ftr-325	3222	33	found	find	VERB
ftr-325	3222	34	that	that	SCONJ
ftr-325	3222	35	the	the	DET
ftr-325	3222	36	easement	easement	ADJ
ftr-325	3222	37	conveyance	conveyance	NOUN
ftr-325	3222	38	did	do	AUX
ftr-325	3222	39	not	not	PART
ftr-325	3222	40	deprive	deprive	VERB
ftr-325	3222	41	the	the	DET
ftr-325	3222	42	partnership	partnership	NOUN
ftr-325	3222	43	or	or	CCONJ
ftr-325	3222	44	any	any	DET
ftr-325	3222	45	subsequent	subsequent	ADJ
ftr-325	3222	46	owner	owner	NOUN
ftr-325	3222	47	of	of	ADP
ftr-325	3222	48	the	the	DET
ftr-325	3222	49	ability	ability	NOUN
ftr-325	3222	50	to	to	PART
ftr-325	3222	51	add	add	VERB
ftr-325	3222	52	stories	story	NOUN
ftr-325	3222	53	to	to	ADP
ftr-325	3222	54	the	the	DET
ftr-325	3222	55	top	top	NOUN
ftr-325	3222	56	of	of	ADP
ftr-325	3222	57	the	the	DET
ftr-325	3222	58	kress	kress	PROPN
ftr-325	3222	59	building	building	PROPN
ftr-325	3222	60	or	or	CCONJ
ftr-325	3222	61	blocking	block	VERB
ftr-325	3222	62	views	view	NOUN
ftr-325	3222	63	of	of	ADP
ftr-325	3222	64	the	the	DET
ftr-325	3222	65	maison	maison	PROPN
ftr-325	3222	66	blanche	blanche	NOUN
ftr-325	3222	67	facade	facade	NOUN
ftr-325	3222	68	.	.	PUNCT
ftr-325	3223	1	however	however	ADV
ftr-325	3223	2	,	,	PUNCT
ftr-325	3223	3	in	in	ADP
ftr-325	3223	4	light	light	NOUN
ftr-325	3223	5	of	of	ADP
ftr-325	3223	6	the	the	DET
ftr-325	3223	7	fifth	fifth	ADJ
ftr-325	3223	8	circuit‘s	circuit‘s	NOUN
ftr-325	3223	9	directive	directive	NOUN
ftr-325	3223	10	,	,	PUNCT
ftr-325	3223	11	judge	judge	PROPN
ftr-325	3223	12	halpern	halpern	PROPN
ftr-325	3223	13	determined	determine	VERB
ftr-325	3223	14	the	the	DET
ftr-325	3223	15	value	value	NOUN
ftr-325	3223	16	of	of	ADP
ftr-325	3223	17	the	the	DET
ftr-325	3223	18	facade	facade	NOUN
ftr-325	3223	19	conservation	conservation	NOUN
ftr-325	3223	20	easement	easement	NOUN
ftr-325	3223	21	based	base	VERB
ftr-325	3223	22	on	on	ADP
ftr-325	3223	23	the	the	DET
ftr-325	3223	24	beforeand	beforeand	NOUN
ftr-325	3223	25	after	after	ADP
ftr-325	3223	26	-	-	PUNCT
ftr-325	3223	27	restriction	restriction	NOUN
ftr-325	3223	28	values	value	NOUN
ftr-325	3223	29	of	of	ADP
ftr-325	3223	30	the	the	DET
ftr-325	3223	31	combined	combine	VERB
ftr-325	3223	32	maison	maison	PROPN
ftr-325	3223	33	blanche	blanche	PROPN
ftr-325	3223	34	and	and	CCONJ
ftr-325	3223	35	kress	kress	PROPN
ftr-325	3223	36	building	building	NOUN
ftr-325	3223	37	property	property	NOUN
ftr-325	3223	38	.	.	PUNCT
ftr-325	3224	1	he	he	PRON
ftr-325	3224	2	concluded	conclude	VERB
ftr-325	3224	3	that	that	SCONJ
ftr-325	3224	4	the	the	DET
ftr-325	3224	5	value	value	NOUN
ftr-325	3224	6	of	of	ADP
ftr-325	3224	7	the	the	DET
ftr-325	3224	8	easement	easement	NOUN
ftr-325	3224	9	was	be	AUX
ftr-325	3224	10	approximately	approximately	ADV
ftr-325	3224	11	$	$	SYM
ftr-325	3224	12	1.86	1.86	NUM
ftr-325	3224	13	million	million	NUM
ftr-325	3224	14	,	,	PUNCT
ftr-325	3224	15	rather	rather	ADV
ftr-325	3224	16	than	than	ADP
ftr-325	3224	17	$	$	SYM
ftr-325	3224	18	1.79	1.79	NUM
ftr-325	3224	19	million	million	NUM
ftr-325	3224	20	as	as	SCONJ
ftr-325	3224	21	determined	determine	VERB
ftr-325	3224	22	in	in	ADP
ftr-325	3224	23	his	his	PRON
ftr-325	3224	24	first	first	ADJ
ftr-325	3224	25	opinion	opinion	NOUN
ftr-325	3224	26	.	.	PUNCT
ftr-325	3225	1	responding	respond	VERB
ftr-325	3225	2	to	to	ADP
ftr-325	3225	3	the	the	DET
ftr-325	3225	4	fifth	fifth	ADJ
ftr-325	3225	5	circuit‘s	circuit‘s	NOUN
ftr-325	3225	6	determination	determination	NOUN
ftr-325	3225	7	that	that	PRON
ftr-325	3225	8	he	he	PRON
ftr-325	3225	9	had	have	AUX
ftr-325	3225	10	misapprehended	misapprehend	VERB
ftr-325	3225	11	the	the	DET
ftr-325	3225	12	properties	property	NOUN
ftr-325	3225	13	highest	high	ADJ
ftr-325	3225	14	and	and	CCONJ
ftr-325	3225	15	best	good	ADJ
ftr-325	3225	16	use	use	NOUN
ftr-325	3225	17	,	,	PUNCT
ftr-325	3225	18	judge	judge	PROPN
ftr-325	3225	19	halpern	halpern	PROPN
ftr-325	3225	20	reasoned	reason	VERB
ftr-325	3225	21	that	that	SCONJ
ftr-325	3225	22	―although	―although	PROPN
ftr-325	3225	23	the	the	DET
ftr-325	3225	24	highest	high	ADJ
ftr-325	3225	25	and	and	CCONJ
ftr-325	3225	26	best	good	ADJ
ftr-325	3225	27	use	use	NOUN
ftr-325	3225	28	of	of	ADP
ftr-325	3225	29	property	property	NOUN
ftr-325	3225	30	may	may	AUX
ftr-325	3225	31	determine	determine	VERB
ftr-325	3225	32	a	a	DET
ftr-325	3225	33	ceiling	ceiling	NOUN
ftr-325	3225	34	on	on	ADP
ftr-325	3225	35	how	how	SCONJ
ftr-325	3225	36	much	much	ADJ
ftr-325	3225	37	a	a	DET
ftr-325	3225	38	willing	willing	ADJ
ftr-325	3225	39	buyer	buyer	NOUN
ftr-325	3225	40	would	would	AUX
ftr-325	3225	41	pay	pay	VERB
ftr-325	3225	42	for	for	ADP
ftr-325	3225	43	the	the	DET
ftr-325	3225	44	property	property	NOUN
ftr-325	3225	45	,	,	PUNCT
ftr-325	3225	46	it	it	PRON
ftr-325	3225	47	does	do	AUX
ftr-325	3225	48	not	not	PART
ftr-325	3225	49	necessarily	necessarily	ADV
ftr-325	3225	50	determine	determine	VERB
ftr-325	3225	51	a	a	DET
ftr-325	3225	52	floor	floor	NOUN
ftr-325	3225	53	on	on	ADP
ftr-325	3225	54	how	how	SCONJ
ftr-325	3225	55	little	little	ADJ
ftr-325	3225	56	a	a	DET
ftr-325	3225	57	willing	willing	ADJ
ftr-325	3225	58	seller	seller	NOUN
ftr-325	3225	59	would	would	AUX
ftr-325	3225	60	accept	accept	VERB
ftr-325	3225	61	.	.	PUNCT
ftr-325	3225	62	.	.	PUNCT
ftr-325	3225	63	.	.	PUNCT
ftr-325	3225	64	.	.	PUNCT
ftr-325	3226	1	[	[	X
ftr-325	3226	2	t]he	t]he	ADV
ftr-325	3226	3	hypothetical	hypothetical	ADJ
ftr-325	3226	4	willing	willing	ADJ
ftr-325	3226	5	buyer	buyer	NOUN
ftr-325	3226	6	and	and	CCONJ
ftr-325	3226	7	the	the	DET
ftr-325	3226	8	hypothetical	hypothetical	ADJ
ftr-325	3226	9	willing	willing	ADJ
ftr-325	3226	10	seller	seller	NOUN
ftr-325	3226	11	who	who	PRON
ftr-325	3226	12	populate	populate	VERB
ftr-325	3226	13	our	our	PRON
ftr-325	3226	14	standard	standard	ADJ
ftr-325	3226	15	definition	definition	NOUN
ftr-325	3226	16	of	of	ADP
ftr-325	3226	17	fair	fair	ADJ
ftr-325	3226	18	market	market	NOUN
ftr-325	3226	19	value	value	NOUN
ftr-325	3226	20	will	will	AUX
ftr-325	3226	21	not	not	PART
ftr-325	3226	22	invariably	invariably	ADV
ftr-325	3226	23	conclude	conclude	VERB
ftr-325	3226	24	their	their	PRON
ftr-325	3226	25	negotiation	negotiation	NOUN
ftr-325	3226	26	over	over	ADP
ftr-325	3226	27	price	price	NOUN
ftr-325	3226	28	at	at	ADP
ftr-325	3226	29	a	a	DET
ftr-325	3226	30	price	price	NOUN
ftr-325	3226	31	reflecting	reflect	VERB
ftr-325	3226	32	the	the	DET
ftr-325	3226	33	value	value	NOUN
ftr-325	3226	34	of	of	ADP
ftr-325	3226	35	the	the	DET
ftr-325	3226	36	property	property	NOUN
ftr-325	3226	37	at	at	ADP
ftr-325	3226	38	its	its	PRON
ftr-325	3226	39	highest	high	ADJ
ftr-325	3226	40	and	and	CCONJ
ftr-325	3226	41	best	good	ADJ
ftr-325	3226	42	use.‖	use.‖	PRON
ftr-325	3226	43	he	he	PRON
ftr-325	3226	44	turned	turn	VERB
ftr-325	3226	45	to	to	ADP
ftr-325	3226	46	auction	auction	NOUN
ftr-325	3226	47	price	price	NOUN
ftr-325	3226	48	theory	theory	NOUN
ftr-325	3226	49	to	to	PART
ftr-325	3226	50	conclude	conclude	VERB
ftr-325	3226	51	that	that	SCONJ
ftr-325	3226	52	in	in	ADP
ftr-325	3226	53	determining	determine	VERB
ftr-325	3226	54	the	the	DET
ftr-325	3226	55	fair	fair	ADJ
ftr-325	3226	56	market	market	NOUN
ftr-325	3226	57	value	value	NOUN
ftr-325	3226	58	of	of	ADP
ftr-325	3226	59	the	the	DET
ftr-325	3226	60	property	property	NOUN
ftr-325	3226	61	,	,	PUNCT
ftr-325	3226	62	which	which	PRON
ftr-325	3226	63	is	be	AUX
ftr-325	3226	64	the	the	DET
ftr-325	3226	65	relevant	relevant	ADJ
ftr-325	3226	66	benchmark	benchmark	NOUN
ftr-325	3226	67	,	,	PUNCT
ftr-325	3226	68	―the	―the	DET
ftr-325	3226	69	equilibrium	equilibrium	NOUN
ftr-325	3226	70	price	price	NOUN
ftr-325	3226	71	at	at	ADP
ftr-325	3226	72	which	which	PRON
ftr-325	3226	73	the	the	DET
ftr-325	3226	74	willing	willing	ADJ
ftr-325	3226	75	buyer	buyer	NOUN
ftr-325	3226	76	and	and	CCONJ
ftr-325	3226	77	the	the	DET
ftr-325	3226	78	willing	willing	ADJ
ftr-325	3226	79	seller	seller	NOUN
ftr-325	3226	80	would	would	AUX
ftr-325	3226	81	meet	meet	VERB
ftr-325	3226	82	would	would	AUX
ftr-325	3226	83	be	be	AUX
ftr-325	3226	84	somewhere	somewhere	ADV
ftr-325	3226	85	between	between	ADP
ftr-325	3226	86	the	the	DET
ftr-325	3226	87	value	value	NOUN
ftr-325	3226	88	of	of	ADP
ftr-325	3226	89	the	the	DET
ftr-325	3226	90	property	property	NOUN
ftr-325	3226	91	taking	take	VERB
ftr-325	3226	92	into	into	ADP
ftr-325	3226	93	account	account	NOUN
ftr-325	3226	94	its	its	PRON
ftr-325	3226	95	most	most	ADV
ftr-325	3226	96	productive	productive	ADJ
ftr-325	3226	97	use	use	NOUN
ftr-325	3226	98	(	(	PUNCT
ftr-325	3226	99	i.e.	i.e.	X
ftr-325	3226	100	,	,	PUNCT
ftr-325	3226	101	its	its	PRON
ftr-325	3226	102	highest	high	ADJ
ftr-325	3226	103	and	and	CCONJ
ftr-325	3226	104	best	good	ADJ
ftr-325	3226	105	use	use	NOUN
ftr-325	3226	106	)	)	PUNCT
ftr-325	3226	107	and	and	CCONJ
ftr-325	3226	108	the	the	DET
ftr-325	3226	109	value	value	NOUN
ftr-325	3226	110	of	of	ADP
ftr-325	3226	111	the	the	DET
ftr-325	3226	112	property	property	NOUN
ftr-325	3226	113	taking	take	VERB
ftr-325	3226	114	into	into	ADP
ftr-325	3226	115	account	account	NOUN
ftr-325	3226	116	its	its	PRON
ftr-325	3226	117	second	second	ADJ
ftr-325	3226	118	most	most	ADV
ftr-325	3226	119	profitable	profitable	ADJ
ftr-325	3226	120	use.‖	use.‖	ADP
ftr-325	3226	121	accordingly	accordingly	ADV
ftr-325	3226	122	,	,	PUNCT
ftr-325	3226	123	he	he	PRON
ftr-325	3226	124	rejected	reject	VERB
ftr-325	3226	125	the	the	DET
ftr-325	3226	126	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3226	127	argument	argument	NOUN
ftr-325	3226	128	that	that	SCONJ
ftr-325	3226	129	the	the	DET
ftr-325	3226	130	valuation	valuation	NOUN
ftr-325	3226	131	should	should	AUX
ftr-325	3226	132	be	be	AUX
ftr-325	3226	133	based	base	VERB
ftr-325	3226	134	on	on	ADP
ftr-325	3226	135	the	the	DET
ftr-325	3226	136	use	use	NOUN
ftr-325	3226	137	of	of	ADP
ftr-325	3226	138	the	the	DET
ftr-325	3226	139	buildings	building	NOUN
ftr-325	3226	140	as	as	ADP
ftr-325	3226	141	the	the	DET
ftr-325	3226	142	shell	shell	NOUN
ftr-325	3226	143	of	of	ADP
ftr-325	3226	144	a	a	DET
ftr-325	3226	145	luxury	luxury	NOUN
ftr-325	3226	146	hotel	hotel	NOUN
ftr-325	3226	147	,	,	PUNCT
ftr-325	3226	148	there	there	PRON
ftr-325	3226	149	being	be	AUX
ftr-325	3226	150	no	no	DET
ftr-325	3226	151	scarcity	scarcity	NOUN
ftr-325	3226	152	of	of	ADP
ftr-325	3226	153	buildings	building	NOUN
ftr-325	3226	154	in	in	ADP
ftr-325	3226	155	new	new	ADJ
ftr-325	3226	156	orleans	orleans	PROPN
ftr-325	3226	157	suitable	suitable	ADJ
ftr-325	3226	158	for	for	ADP
ftr-325	3226	159	development	development	NOUN
ftr-325	3226	160	as	as	ADP
ftr-325	3226	161	luxury	luxury	NOUN
ftr-325	3226	162	hotels	hotel	NOUN
ftr-325	3226	163	.	.	PUNCT
ftr-325	3227	1	―only	―only	ADV
ftr-325	3227	2	if	if	SCONJ
ftr-325	3227	3	there	there	PRON
ftr-325	3227	4	were	be	VERB
ftr-325	3227	5	sufficient	sufficient	ADJ
ftr-325	3227	6	scarcity	scarcity	NOUN
ftr-325	3227	7	would	would	AUX
ftr-325	3227	8	the	the	DET
ftr-325	3227	9	partnership	partnership	NOUN
ftr-325	3227	10	.	.	PUNCT
ftr-325	3227	11	.	.	PUNCT
ftr-325	3228	1	.	.	PUNCT
ftr-325	3229	1	capture	capture	VERB
ftr-325	3229	2	a	a	DET
ftr-325	3229	3	piece	piece	NOUN
ftr-325	3229	4	of	of	ADP
ftr-325	3229	5	the	the	DET
ftr-325	3229	6	economic	economic	ADJ
ftr-325	3229	7	return	return	NOUN
ftr-325	3229	8	to	to	ADP
ftr-325	3229	9	luxury	luxury	NOUN
ftr-325	3229	10	hotel	hotel	NOUN
ftr-325	3229	11	development	development	NOUN
ftr-325	3229	12	of	of	ADP
ftr-325	3229	13	the	the	DET
ftr-325	3229	14	building‘s	building‘s	ADJ
ftr-325	3229	15	shell.‖	shell.‖	NOUN
ftr-325	3229	16	finally	finally	ADV
ftr-325	3229	17	,	,	PUNCT
ftr-325	3229	18	based	base	VERB
ftr-325	3229	19	on	on	ADP
ftr-325	3229	20	the	the	DET
ftr-325	3229	21	$	$	SYM
ftr-325	3229	22	1.86	1.86	NUM
ftr-325	3229	23	million	million	NUM
ftr-325	3229	24	value	value	NOUN
ftr-325	3229	25	,	,	PUNCT
ftr-325	3229	26	the	the	DET
ftr-325	3229	27	claimed	claim	VERB
ftr-325	3229	28	value	value	NOUN
ftr-325	3229	29	of	of	ADP
ftr-325	3229	30	the	the	DET
ftr-325	3229	31	exceeded	exceed	VERB
ftr-325	3229	32	400	400	NUM
ftr-325	3229	33	percent	percent	NOUN
ftr-325	3229	34	of	of	ADP
ftr-325	3229	35	the	the	DET
ftr-325	3229	36	actual	actual	ADJ
ftr-325	3229	37	value	value	NOUN
ftr-325	3229	38	and	and	CCONJ
ftr-325	3229	39	the	the	DET
ftr-325	3229	40	§	§	PROPN
ftr-325	3229	41	6662(h	6662(h	NOUN
ftr-325	3229	42	)	)	PUNCT
ftr-325	3229	43	gross	gross	ADJ
ftr-325	3229	44	valuation	valuation	NOUN
ftr-325	3229	45	misstatement	misstatement	PROPN
ftr-325	3229	46	penalty	penalty	NOUN
ftr-325	3229	47	applied	apply	VERB
ftr-325	3229	48	.	.	PUNCT
ftr-325	3230	1	the	the	DET
ftr-325	3230	2	§	§	PROPN
ftr-325	3230	3	6664(c	6664(c	PROPN
ftr-325	3230	4	)	)	PUNCT
ftr-325	3230	5	reasonable	reasonable	ADJ
ftr-325	3230	6	cause	cause	NOUN
ftr-325	3230	7	and	and	CCONJ
ftr-325	3230	8	good	good	ADJ
ftr-325	3230	9	-	-	PUNCT
ftr-325	3230	10	faith	faith	NOUN
ftr-325	3230	11	exceptions	exception	NOUN
ftr-325	3230	12	did	do	AUX
ftr-325	3230	13	not	not	PART
ftr-325	3230	14	apply	apply	VERB
ftr-325	3230	15	,	,	PUNCT
ftr-325	3230	16	because	because	SCONJ
ftr-325	3230	17	2013	2013	NUM
ftr-325	3230	18	]	]	PUNCT
ftr-325	3230	19	recent	recent	ADJ
ftr-325	3230	20	developments	development	NOUN
ftr-325	3230	21	in	in	ADP
ftr-325	3230	22	federal	federal	ADJ
ftr-325	3230	23	income	income	NOUN
ftr-325	3230	24	taxation	taxation	NOUN
ftr-325	3230	25	667	667	NUM
ftr-325	3230	26	whitehouse	whitehouse	NOUN
ftr-325	3230	27	failed	fail	VERB
ftr-325	3230	28	to	to	PART
ftr-325	3230	29	make	make	VERB
ftr-325	3230	30	a	a	DET
ftr-325	3230	31	good	good	ADJ
ftr-325	3230	32	-	-	PUNCT
ftr-325	3230	33	faith	faith	NOUN
ftr-325	3230	34	investigation	investigation	NOUN
ftr-325	3230	35	of	of	ADP
ftr-325	3230	36	the	the	DET
ftr-325	3230	37	value	value	NOUN
ftr-325	3230	38	of	of	ADP
ftr-325	3230	39	the	the	DET
ftr-325	3230	40	easement	easement	NOUN
ftr-325	3230	41	and	and	CCONJ
ftr-325	3230	42	did	do	AUX
ftr-325	3230	43	not	not	PART
ftr-325	3230	44	reasonably	reasonably	ADV
ftr-325	3230	45	rely	rely	VERB
ftr-325	3230	46	on	on	ADP
ftr-325	3230	47	an	an	DET
ftr-325	3230	48	appraisal	appraisal	NOUN
ftr-325	3230	49	.	.	PUNCT
ftr-325	3231	1	15	15	NUM
ftr-325	3231	2	.	.	PUNCT
ftr-325	3232	1	congress	congress	PROPN
ftr-325	3232	2	wants	want	VERB
ftr-325	3232	3	old	old	ADJ
ftr-325	3232	4	folks	folk	NOUN
ftr-325	3232	5	to	to	PART
ftr-325	3232	6	give	give	VERB
ftr-325	3232	7	their	their	PRON
ftr-325	3232	8	iras	ira	NOUN
ftr-325	3232	9	to	to	ADP
ftr-325	3232	10	charity	charity	NOUN
ftr-325	3232	11	.	.	PUNCT
ftr-325	3233	1	the	the	DET
ftr-325	3233	2	2012	2012	NUM
ftr-325	3233	3	taxpayer	taxpayer	NOUN
ftr-325	3233	4	relief	relief	NOUN
ftr-325	3233	5	(	(	PUNCT
ftr-325	3233	6	and	and	CCONJ
ftr-325	3233	7	not	not	PART
ftr-325	3233	8	so	so	ADV
ftr-325	3233	9	grand	grand	ADJ
ftr-325	3233	10	compromise	compromise	NOUN
ftr-325	3233	11	)	)	PUNCT
ftr-325	3233	12	tax	tax	NOUN
ftr-325	3233	13	act	act	NOUN
ftr-325	3233	14	,	,	PUNCT
ftr-325	3233	15	§	§	PROPN
ftr-325	3233	16	208(b)(2	208(b)(2	NUM
ftr-325	3233	17	)	)	PUNCT
ftr-325	3233	18	,	,	PUNCT
ftr-325	3233	19	retroactively	retroactively	ADV
ftr-325	3233	20	extends	extend	VERB
ftr-325	3233	21	the	the	DET
ftr-325	3233	22	allowance	allowance	NOUN
ftr-325	3233	23	of	of	ADP
ftr-325	3233	24	code	code	NOUN
ftr-325	3233	25	§	§	PROPN
ftr-325	3233	26	408(d)(8	408(d)(8	PROPN
ftr-325	3233	27	)	)	PUNCT
ftr-325	3233	28	that	that	PRON
ftr-325	3233	29	permits	permit	VERB
ftr-325	3233	30	taxpayers	taxpayer	NOUN
ftr-325	3233	31	70½	70½	NUM
ftr-325	3233	32	years	year	NOUN
ftr-325	3233	33	or	or	CCONJ
ftr-325	3233	34	older	old	ADJ
ftr-325	3233	35	to	to	PART
ftr-325	3233	36	take	take	VERB
ftr-325	3233	37	a	a	DET
ftr-325	3233	38	$	$	SYM
ftr-325	3233	39	100,000	100,000	NUM
ftr-325	3233	40	ira	ira	PROPN
ftr-325	3233	41	distribution	distribution	NOUN
ftr-325	3233	42	and	and	CCONJ
ftr-325	3233	43	contribute	contribute	VERB
ftr-325	3233	44	it	it	PRON
ftr-325	3233	45	to	to	ADP
ftr-325	3233	46	charity	charity	NOUN
ftr-325	3233	47	without	without	ADP
ftr-325	3233	48	recognizing	recognize	VERB
ftr-325	3233	49	income	income	NOUN
ftr-325	3233	50	and	and	CCONJ
ftr-325	3233	51	without	without	ADP
ftr-325	3233	52	affecting	affect	VERB
ftr-325	3233	53	the	the	DET
ftr-325	3233	54	charitable	charitable	ADJ
ftr-325	3233	55	contribution	contribution	NOUN
ftr-325	3233	56	limitation	limitation	NOUN
ftr-325	3233	57	of	of	ADP
ftr-325	3233	58	§	§	PROPN
ftr-325	3233	59	170	170	NUM
ftr-325	3233	60	to	to	PART
ftr-325	3233	61	contributed	contribute	VERB
ftr-325	3233	62	distributions	distribution	NOUN
ftr-325	3233	63	made	make	VERB
ftr-325	3233	64	in	in	ADP
ftr-325	3233	65	tax	tax	NOUN
ftr-325	3233	66	years	year	NOUN
ftr-325	3233	67	before	before	ADP
ftr-325	3233	68	1/1/14	1/1/14	NUM
ftr-325	3233	69	.	.	PUNCT
ftr-325	3234	1	in	in	ADP
ftr-325	3234	2	addition	addition	NOUN
ftr-325	3234	3	,	,	PUNCT
ftr-325	3234	4	taxpayers	taxpayer	NOUN
ftr-325	3234	5	may	may	AUX
ftr-325	3234	6	elect	elect	VERB
ftr-325	3234	7	to	to	PART
ftr-325	3234	8	treat	treat	VERB
ftr-325	3234	9	distributions	distribution	NOUN
ftr-325	3234	10	made	make	VERB
ftr-325	3234	11	in	in	ADP
ftr-325	3234	12	january	january	PROPN
ftr-325	3234	13	2013	2013	NUM
ftr-325	3234	14	as	as	SCONJ
ftr-325	3234	15	made	make	VERB
ftr-325	3234	16	on	on	ADP
ftr-325	3234	17	12/31/12	12/31/12	PROPN
ftr-325	3234	18	.	.	PUNCT
ftr-325	3235	1	taxpayers	taxpayer	NOUN
ftr-325	3235	2	are	be	AUX
ftr-325	3235	3	also	also	ADV
ftr-325	3235	4	allowed	allow	VERB
ftr-325	3235	5	to	to	PART
ftr-325	3235	6	elect	elect	VERB
ftr-325	3235	7	to	to	PART
ftr-325	3235	8	treat	treat	VERB
ftr-325	3235	9	any	any	DET
ftr-325	3235	10	distribution	distribution	NOUN
ftr-325	3235	11	in	in	ADP
ftr-325	3235	12	december	december	PROPN
ftr-325	3235	13	2012	2012	NUM
ftr-325	3235	14	as	as	ADP
ftr-325	3235	15	a	a	DET
ftr-325	3235	16	qualified	qualified	ADJ
ftr-325	3235	17	charitable	charitable	ADJ
ftr-325	3235	18	distribution	distribution	NOUN
ftr-325	3235	19	if	if	SCONJ
ftr-325	3235	20	the	the	DET
ftr-325	3235	21	distribution	distribution	NOUN
ftr-325	3235	22	was	be	AUX
ftr-325	3235	23	transferred	transfer	VERB
ftr-325	3235	24	in	in	ADP
ftr-325	3235	25	cash	cash	NOUN
ftr-325	3235	26	to	to	ADP
ftr-325	3235	27	a	a	DET
ftr-325	3235	28	charitable	charitable	ADJ
ftr-325	3235	29	organization	organization	NOUN
ftr-325	3235	30	by	by	ADP
ftr-325	3235	31	1/31/13	1/31/13	NUM
ftr-325	3235	32	.	.	PROPN
ftr-325	3236	1	16	16	NUM
ftr-325	3236	2	.	.	PUNCT
ftr-325	3237	1	let‘s	let‘s	NOUN
ftr-325	3237	2	go	go	VERB
ftr-325	3237	3	green	green	ADJ
ftr-325	3237	4	for	for	ADP
ftr-325	3237	5	a	a	DET
ftr-325	3237	6	few	few	ADJ
ftr-325	3237	7	more	more	ADJ
ftr-325	3237	8	years	year	NOUN
ftr-325	3237	9	;	;	PUNCT
ftr-325	3237	10	contributions	contribution	NOUN
ftr-325	3237	11	of	of	ADP
ftr-325	3237	12	conservation	conservation	NOUN
ftr-325	3237	13	easements	easement	NOUN
ftr-325	3237	14	.	.	PUNCT
ftr-325	3238	1	the	the	DET
ftr-325	3238	2	2012	2012	NUM
ftr-325	3238	3	taxpayer	taxpayer	NOUN
ftr-325	3238	4	relief	relief	NOUN
ftr-325	3238	5	(	(	PUNCT
ftr-325	3238	6	and	and	CCONJ
ftr-325	3238	7	not	not	PART
ftr-325	3238	8	so	so	ADV
ftr-325	3238	9	grand	grand	ADJ
ftr-325	3238	10	compromise	compromise	NOUN
ftr-325	3238	11	)	)	PUNCT
ftr-325	3238	12	tax	tax	NOUN
ftr-325	3238	13	act	act	NOUN
ftr-325	3238	14	,	,	PUNCT
ftr-325	3238	15	§	§	PROPN
ftr-325	3238	16	206	206	NUM
ftr-325	3238	17	,	,	PUNCT
ftr-325	3238	18	extended	extend	VERB
ftr-325	3238	19	through	through	ADP
ftr-325	3238	20	2013	2013	NUM
ftr-325	3238	21	the	the	DET
ftr-325	3238	22	provisions	provision	NOUN
ftr-325	3238	23	of	of	ADP
ftr-325	3238	24	code	code	NOUN
ftr-325	3238	25	§	§	PROPN
ftr-325	3238	26	170	170	NUM
ftr-325	3238	27	allowing	allow	VERB
ftr-325	3238	28	a	a	DET
ftr-325	3238	29	deduction	deduction	NOUN
ftr-325	3238	30	for	for	ADP
ftr-325	3238	31	a	a	DET
ftr-325	3238	32	qualified	qualified	ADJ
ftr-325	3238	33	conservation	conservation	NOUN
ftr-325	3238	34	contribution	contribution	NOUN
ftr-325	3238	35	made	make	VERB
ftr-325	3238	36	by	by	ADP
ftr-325	3238	37	an	an	DET
ftr-325	3238	38	individual	individual	ADJ
ftr-325	3238	39	or	or	CCONJ
ftr-325	3238	40	corporate	corporate	ADJ
ftr-325	3238	41	farmer	farmer	NOUN
ftr-325	3238	42	or	or	CCONJ
ftr-325	3238	43	rancher	rancher	NOUN
ftr-325	3238	44	in	in	ADP
ftr-325	3238	45	tax	tax	NOUN
ftr-325	3238	46	years	year	NOUN
ftr-325	3238	47	beginning	begin	VERB
ftr-325	3238	48	after	after	ADP
ftr-325	3238	49	12/31/05	12/31/05	PROPN
ftr-325	3238	50	of	of	ADP
ftr-325	3238	51	up	up	ADP
ftr-325	3238	52	to	to	PART
ftr-325	3238	53	100	100	NUM
ftr-325	3238	54	%	%	NOUN
ftr-325	3238	55	of	of	ADP
ftr-325	3238	56	the	the	DET
ftr-325	3238	57	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3238	58	taxable	taxable	ADJ
ftr-325	3238	59	income	income	NOUN
ftr-325	3238	60	.	.	PUNCT
ftr-325	3239	1	the	the	DET
ftr-325	3239	2	limits	limit	NOUN
ftr-325	3239	3	under	under	ADP
ftr-325	3239	4	code	code	NOUN
ftr-325	3239	5	§	§	PROPN
ftr-325	3239	6	170(e	170(e	PROPN
ftr-325	3239	7	)	)	PUNCT
ftr-325	3239	8	are	be	AUX
ftr-325	3239	9	50	50	NUM
ftr-325	3239	10	%	%	NOUN
ftr-325	3239	11	of	of	ADP
ftr-325	3239	12	the	the	DET
ftr-325	3239	13	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3239	14	charitable	charitable	ADJ
ftr-325	3239	15	conservation	conservation	NOUN
ftr-325	3239	16	base	base	NOUN
ftr-325	3239	17	over	over	ADP
ftr-325	3239	18	other	other	ADJ
ftr-325	3239	19	allowable	allowable	ADJ
ftr-325	3239	20	charitable	charitable	ADJ
ftr-325	3239	21	contributions	contribution	NOUN
ftr-325	3239	22	,	,	PUNCT
ftr-325	3239	23	100	100	NUM
ftr-325	3239	24	%	%	NOUN
ftr-325	3239	25	for	for	ADP
ftr-325	3239	26	farmers	farmer	NOUN
ftr-325	3239	27	and	and	CCONJ
ftr-325	3239	28	ranchers	rancher	NOUN
ftr-325	3239	29	,	,	PUNCT
ftr-325	3239	30	with	with	ADP
ftr-325	3239	31	a	a	DET
ftr-325	3239	32	fifteen	fifteen	ADJ
ftr-325	3239	33	year	year	NOUN
ftr-325	3239	34	carryforward	carryforward	NOUN
ftr-325	3239	35	.	.	PUNCT
ftr-325	3240	1	x.	x.	NOUN
ftr-325	3240	2	tax	tax	NOUN
ftr-325	3240	3	procedure	procedure	NOUN
ftr-325	3240	4	a.	a.	NOUN
ftr-325	3240	5	interest	interest	NOUN
ftr-325	3240	6	,	,	PUNCT
ftr-325	3240	7	penalties	penalty	NOUN
ftr-325	3240	8	,	,	PUNCT
ftr-325	3240	9	and	and	CCONJ
ftr-325	3240	10	prosecutions	prosecution	NOUN
ftr-325	3240	11	1	1	X
ftr-325	3240	12	.	.	PUNCT
ftr-325	3241	1	the	the	DET
ftr-325	3241	2	instructions	instruction	NOUN
ftr-325	3241	3	for	for	ADP
ftr-325	3241	4	the	the	DET
ftr-325	3241	5	new	new	ADJ
ftr-325	3241	6	fbar	fbar	NOUN
ftr-325	3241	7	are	be	AUX
ftr-325	3241	8	fubar	fubar	ADJ
ftr-325	3241	9	.	.	PUNCT
ftr-325	3242	1	ir-2009	ir-2009	PROPN
ftr-325	3242	2	-	-	PUNCT
ftr-325	3242	3	58	58	NUM
ftr-325	3242	4	and	and	CCONJ
ftr-325	3242	5	announcement	announcement	NOUN
ftr-325	3242	6	2009	2009	NUM
ftr-325	3242	7	-	-	SYM
ftr-325	3242	8	51	51	NUM
ftr-325	3242	9	,	,	PUNCT
ftr-325	3242	10	2009	2009	NUM
ftr-325	3242	11	-	-	SYM
ftr-325	3242	12	1	1	NUM
ftr-325	3242	13	c.b	c.b	PROPN
ftr-325	3242	14	.	.	PROPN
ftr-325	3242	15	1105	1105	NUM
ftr-325	3242	16	(	(	PUNCT
ftr-325	3242	17	6/5/09	6/5/09	NUM
ftr-325	3242	18	)	)	PUNCT
ftr-325	3242	19	.	.	PUNCT
ftr-325	3243	1	the	the	DET
ftr-325	3243	2	irs	irs	PROPN
ftr-325	3243	3	announced	announce	VERB
ftr-325	3243	4	that	that	SCONJ
ftr-325	3243	5	for	for	ADP
ftr-325	3243	6	the	the	DET
ftr-325	3243	7	reports	report	NOUN
ftr-325	3243	8	of	of	ADP
ftr-325	3243	9	foreign	foreign	ADJ
ftr-325	3243	10	bank	bank	NOUN
ftr-325	3243	11	and	and	CCONJ
ftr-325	3243	12	financial	financial	ADJ
ftr-325	3243	13	accounts	account	NOUN
ftr-325	3243	14	(	(	PUNCT
ftr-325	3243	15	fbars	fbar	NOUN
ftr-325	3243	16	)	)	PUNCT
ftr-325	3243	17	due	due	ADJ
ftr-325	3243	18	on	on	ADP
ftr-325	3243	19	6/30/09	6/30/09	NUM
ftr-325	3243	20	,	,	PUNCT
ftr-325	3243	21	filers	filer	NOUN
ftr-325	3243	22	of	of	ADP
ftr-325	3243	23	form	form	NOUN
ftr-325	3243	24	td	td	NOUN
ftr-325	3243	25	f	f	PROPN
ftr-325	3243	26	90	90	NUM
ftr-325	3243	27	-	-	SYM
ftr-325	3243	28	22.1	22.1	NUM
ftr-325	3243	29	(	(	PUNCT
ftr-325	3243	30	rev	rev	PROPN
ftr-325	3243	31	.	.	PROPN
ftr-325	3243	32	10	10	NUM
ftr-325	3243	33	-	-	SYM
ftr-325	3243	34	2008	2008	NUM
ftr-325	3243	35	)	)	PUNCT
ftr-325	3243	36	need	need	AUX
ftr-325	3243	37	not	not	PART
ftr-325	3243	38	comply	comply	VERB
ftr-325	3243	39	with	with	ADP
ftr-325	3243	40	the	the	DET
ftr-325	3243	41	new	new	ADJ
ftr-325	3243	42	instruction	instruction	NOUN
ftr-325	3243	43	relating	relate	VERB
ftr-325	3243	44	to	to	ADP
ftr-325	3243	45	the	the	DET
ftr-325	3243	46	definition	definition	NOUN
ftr-325	3243	47	of	of	ADP
ftr-325	3243	48	a	a	DET
ftr-325	3243	49	united	united	PROPN
ftr-325	3243	50	states	states	PROPN
ftr-325	3243	51	person	person	NOUN
ftr-325	3243	52	,	,	PUNCT
ftr-325	3243	53	i.e.	i.e.	ADV
ftr-325	3243	54	:	:	PUNCT
ftr-325	3243	55	united	united	PROPN
ftr-325	3243	56	states	states	PROPN
ftr-325	3243	57	person	person	PROPN
ftr-325	3243	58	.	.	PUNCT
ftr-325	3244	1	the	the	DET
ftr-325	3244	2	term	term	NOUN
ftr-325	3244	3	―united	―unite	VERB
ftr-325	3244	4	states	state	NOUN
ftr-325	3244	5	person‖	person‖	VERB
ftr-325	3244	6	means	mean	VERB
ftr-325	3244	7	a	a	DET
ftr-325	3244	8	citizen	citizen	NOUN
ftr-325	3244	9	or	or	CCONJ
ftr-325	3244	10	resident	resident	NOUN
ftr-325	3244	11	of	of	ADP
ftr-325	3244	12	the	the	DET
ftr-325	3244	13	united	united	PROPN
ftr-325	3244	14	states	states	PROPN
ftr-325	3244	15	,	,	PUNCT
ftr-325	3244	16	or	or	CCONJ
ftr-325	3244	17	a	a	DET
ftr-325	3244	18	person	person	NOUN
ftr-325	3244	19	in	in	ADP
ftr-325	3244	20	and	and	CCONJ
ftr-325	3244	21	doing	do	VERB
ftr-325	3244	22	business	business	NOUN
ftr-325	3244	23	in	in	ADP
ftr-325	3244	24	the	the	DET
ftr-325	3244	25	united	united	PROPN
ftr-325	3244	26	states	states	PROPN
ftr-325	3244	27	.	.	PUNCT
ftr-325	3245	1	see	see	VERB
ftr-325	3245	2	31	31	NUM
ftr-325	3245	3	c.f.r	c.f.r	NOUN
ftr-325	3245	4	.	.	PUNCT
ftr-325	3245	5	103.11(z	103.11(z	NUM
ftr-325	3245	6	)	)	PUNCT
ftr-325	3245	7	for	for	ADP
ftr-325	3245	8	a	a	DET
ftr-325	3245	9	complete	complete	ADJ
ftr-325	3245	10	definition	definition	NOUN
ftr-325	3245	11	of	of	ADP
ftr-325	3245	12	‗person	‗person	PROPN
ftr-325	3245	13	.	.	PUNCT
ftr-325	3246	1	‘	'	PUNCT
ftr-325	3246	2	the	the	DET
ftr-325	3246	3	united	united	PROPN
ftr-325	3246	4	states	states	PROPN
ftr-325	3246	5	includes	include	VERB
ftr-325	3246	6	the	the	DET
ftr-325	3246	7	states	state	NOUN
ftr-325	3246	8	,	,	PUNCT
ftr-325	3246	9	territories	territory	NOUN
ftr-325	3246	10	and	and	CCONJ
ftr-325	3246	11	possessions	possession	NOUN
ftr-325	3246	12	of	of	ADP
ftr-325	3246	13	the	the	DET
ftr-325	3246	14	united	united	PROPN
ftr-325	3246	15	states	states	PROPN
ftr-325	3246	16	.	.	PUNCT
ftr-325	3247	1	see	see	VERB
ftr-325	3247	2	the	the	DET
ftr-325	3247	3	definition	definition	NOUN
ftr-325	3247	4	of	of	ADP
ftr-325	3247	5	united	united	PROPN
ftr-325	3247	6	states	states	PROPN
ftr-325	3247	7	at	at	ADP
ftr-325	3247	8	31	31	NUM
ftr-325	3247	9	c.f.r	c.f.r	NOUN
ftr-325	3247	10	.	.	PUNCT
ftr-325	3248	1	103.11(nn	103.11(nn	NUM
ftr-325	3248	2	)	)	PUNCT
ftr-325	3249	1	for	for	ADP
ftr-325	3249	2	a	a	DET
ftr-325	3249	3	complete	complete	ADJ
ftr-325	3249	4	definition	definition	NOUN
ftr-325	3249	5	of	of	ADP
ftr-325	3249	6	united	united	PROPN
ftr-325	3249	7	states	states	PROPN
ftr-325	3249	8	.	.	PUNCT
ftr-325	3250	1	a	a	DET
ftr-325	3250	2	foreign	foreign	ADJ
ftr-325	3250	3	subsidiary	subsidiary	NOUN
ftr-325	3250	4	of	of	ADP
ftr-325	3250	5	a	a	DET
ftr-325	3250	6	united	united	PROPN
ftr-325	3250	7	states	states	PROPN
ftr-325	3250	8	person	person	NOUN
ftr-325	3250	9	is	be	AUX
ftr-325	3250	10	not	not	PART
ftr-325	3250	11	required	require	VERB
ftr-325	3250	12	to	to	PART
ftr-325	3250	13	file	file	VERB
ftr-325	3250	14	this	this	DET
ftr-325	3250	15	report	report	NOUN
ftr-325	3250	16	,	,	PUNCT
ftr-325	3250	17	although	although	SCONJ
ftr-325	3250	18	its	its	PRON
ftr-325	3250	19	united	united	PROPN
ftr-325	3250	20	states	states	PROPN
ftr-325	3250	21	parent	parent	NOUN
ftr-325	3250	22	668	668	NUM
ftr-325	3250	23	florida	florida	PROPN
ftr-325	3250	24	tax	tax	NOUN
ftr-325	3250	25	review	review	NOUN
ftr-325	3250	26	[	[	X
ftr-325	3250	27	vol	vol	NOUN
ftr-325	3250	28	.	.	PUNCT
ftr-325	3250	29	13:10	13:10	NUM
ftr-325	3250	30	corporation	corporation	NOUN
ftr-325	3250	31	may	may	AUX
ftr-325	3250	32	be	be	AUX
ftr-325	3250	33	required	require	VERB
ftr-325	3250	34	to	to	PART
ftr-325	3250	35	do	do	VERB
ftr-325	3250	36	so	so	ADV
ftr-325	3250	37	.	.	PUNCT
ftr-325	3251	1	a	a	DET
ftr-325	3251	2	branch	branch	NOUN
ftr-325	3251	3	of	of	ADP
ftr-325	3251	4	a	a	DET
ftr-325	3251	5	foreign	foreign	ADJ
ftr-325	3251	6	entity	entity	NOUN
ftr-325	3251	7	that	that	PRON
ftr-325	3251	8	is	be	AUX
ftr-325	3251	9	doing	do	VERB
ftr-325	3251	10	business	business	NOUN
ftr-325	3251	11	in	in	ADP
ftr-325	3251	12	the	the	DET
ftr-325	3251	13	united	united	PROPN
ftr-325	3251	14	states	states	PROPN
ftr-325	3251	15	is	be	AUX
ftr-325	3251	16	required	require	VERB
ftr-325	3251	17	to	to	PART
ftr-325	3251	18	file	file	VERB
ftr-325	3251	19	this	this	DET
ftr-325	3251	20	report	report	NOUN
ftr-325	3251	21	even	even	ADV
ftr-325	3251	22	if	if	SCONJ
ftr-325	3251	23	not	not	PART
ftr-325	3251	24	separately	separately	ADV
ftr-325	3251	25	incorporated	incorporate	VERB
ftr-325	3251	26	under	under	ADP
ftr-325	3251	27	u.s	u.s	PROPN
ftr-325	3251	28	.	.	PROPN
ftr-325	3251	29	law	law	NOUN
ftr-325	3251	30	.	.	PUNCT
ftr-325	3252	1			PROPN
ftr-325	3253	1	instead	instead	ADV
ftr-325	3253	2	,	,	PUNCT
ftr-325	3253	3	for	for	ADP
ftr-325	3253	4	this	this	DET
ftr-325	3253	5	year	year	NOUN
ftr-325	3253	6	,	,	PUNCT
ftr-325	3253	7	taxpayers	taxpayer	NOUN
ftr-325	3253	8	and	and	CCONJ
ftr-325	3253	9	others	other	NOUN
ftr-325	3253	10	can	can	AUX
ftr-325	3253	11	rely	rely	VERB
ftr-325	3253	12	on	on	ADP
ftr-325	3253	13	the	the	DET
ftr-325	3253	14	definition	definition	NOUN
ftr-325	3253	15	of	of	ADP
ftr-325	3253	16	a	a	DET
ftr-325	3253	17	united	united	PROPN
ftr-325	3253	18	states	states	PROPN
ftr-325	3253	19	person	person	NOUN
ftr-325	3253	20	included	include	VERB
ftr-325	3253	21	in	in	ADP
ftr-325	3253	22	the	the	DET
ftr-325	3253	23	instruction	instruction	NOUN
ftr-325	3253	24	to	to	ADP
ftr-325	3253	25	the	the	DET
ftr-325	3253	26	prior	prior	ADJ
ftr-325	3253	27	form	form	NOUN
ftr-325	3253	28	(	(	PUNCT
ftr-325	3253	29	7	7	NUM
ftr-325	3253	30	-	-	SYM
ftr-325	3253	31	2000	2000	NUM
ftr-325	3253	32	):	):	PUNCT
ftr-325	3253	33	united	united	PROPN
ftr-325	3253	34	states	states	PROPN
ftr-325	3253	35	person	person	PROPN
ftr-325	3253	36	.	.	PUNCT
ftr-325	3254	1	the	the	DET
ftr-325	3254	2	term	term	NOUN
ftr-325	3254	3	―united	―unite	VERB
ftr-325	3254	4	states	states	PROPN
ftr-325	3254	5	person‖	person‖	VERB
ftr-325	3254	6	means	mean	VERB
ftr-325	3254	7	:	:	PUNCT
ftr-325	3254	8	(	(	PUNCT
ftr-325	3254	9	1	1	X
ftr-325	3254	10	)	)	PUNCT
ftr-325	3254	11	a	a	DET
ftr-325	3254	12	citizen	citizen	NOUN
ftr-325	3254	13	or	or	CCONJ
ftr-325	3254	14	resident	resident	NOUN
ftr-325	3254	15	of	of	ADP
ftr-325	3254	16	the	the	DET
ftr-325	3254	17	united	united	PROPN
ftr-325	3254	18	states	states	PROPN
ftr-325	3254	19	;	;	PUNCT
ftr-325	3254	20	(	(	PUNCT
ftr-325	3254	21	2	2	X
ftr-325	3254	22	)	)	PUNCT
ftr-325	3254	23	a	a	DET
ftr-325	3254	24	domestic	domestic	ADJ
ftr-325	3254	25	partnership	partnership	NOUN
ftr-325	3254	26	;	;	PUNCT
ftr-325	3254	27	(	(	PUNCT
ftr-325	3254	28	3	3	X
ftr-325	3254	29	)	)	PUNCT
ftr-325	3254	30	a	a	DET
ftr-325	3254	31	domestic	domestic	ADJ
ftr-325	3254	32	corporation	corporation	NOUN
ftr-325	3254	33	;	;	PUNCT
ftr-325	3254	34	or	or	CCONJ
ftr-325	3254	35	(	(	PUNCT
ftr-325	3254	36	4	4	X
ftr-325	3254	37	)	)	PUNCT
ftr-325	3254	38	a	a	DET
ftr-325	3254	39	domestic	domestic	ADJ
ftr-325	3254	40	estate	estate	NOUN
ftr-325	3254	41	or	or	CCONJ
ftr-325	3254	42	trust	trust	NOUN
ftr-325	3254	43	.	.	PUNCT
ftr-325	3255	1	a.	a.	PROPN
ftr-325	3255	2	notice	notice	PROPN
ftr-325	3255	3	2009	2009	NUM
ftr-325	3255	4	-	-	SYM
ftr-325	3255	5	62	62	NUM
ftr-325	3255	6	,	,	PUNCT
ftr-325	3255	7	2009	2009	NUM
ftr-325	3255	8	-	-	SYM
ftr-325	3255	9	2	2	NUM
ftr-325	3255	10	c.b	c.b	PROPN
ftr-325	3255	11	.	.	PROPN
ftr-325	3255	12	260	260	NUM
ftr-325	3255	13	(	(	PUNCT
ftr-325	3255	14	8/7/09	8/7/09	NUM
ftr-325	3255	15	)	)	PUNCT
ftr-325	3255	16	.	.	PUNCT
ftr-325	3256	1	by	by	ADP
ftr-325	3256	2	this	this	DET
ftr-325	3256	3	notice	notice	NOUN
ftr-325	3256	4	,	,	PUNCT
ftr-325	3256	5	the	the	DET
ftr-325	3256	6	irs	irs	PROPN
ftr-325	3256	7	extended	extend	VERB
ftr-325	3256	8	the	the	DET
ftr-325	3256	9	filing	filing	NOUN
ftr-325	3256	10	deadline	deadline	NOUN
ftr-325	3256	11	until	until	SCONJ
ftr-325	3256	12	6/30/10	6/30/10	NUM
ftr-325	3256	13	to	to	PART
ftr-325	3256	14	report	report	VERB
ftr-325	3256	15	foreign	foreign	ADJ
ftr-325	3256	16	financial	financial	ADJ
ftr-325	3256	17	accounts	account	NOUN
ftr-325	3256	18	on	on	ADP
ftr-325	3256	19	form	form	NOUN
ftr-325	3256	20	td	td	NOUN
ftr-325	3256	21	f	f	PROPN
ftr-325	3256	22	90	90	NUM
ftr-325	3256	23	-	-	SYM
ftr-325	3256	24	22.1	22.1	NUM
ftr-325	3256	25	for	for	ADP
ftr-325	3256	26	persons	person	NOUN
ftr-325	3256	27	with	with	ADP
ftr-325	3256	28	signature	signature	NOUN
ftr-325	3256	29	authority	authority	NOUN
ftr-325	3256	30	over	over	ADP
ftr-325	3256	31	(	(	PUNCT
ftr-325	3256	32	but	but	CCONJ
ftr-325	3256	33	no	no	DET
ftr-325	3256	34	financial	financial	ADJ
ftr-325	3256	35	interest	interest	NOUN
ftr-325	3256	36	in	in	ADP
ftr-325	3256	37	)	)	PUNCT
ftr-325	3256	38	a	a	DET
ftr-325	3256	39	foreign	foreign	ADJ
ftr-325	3256	40	financial	financial	ADJ
ftr-325	3256	41	account	account	NOUN
ftr-325	3256	42	and	and	CCONJ
ftr-325	3256	43	persons	person	NOUN
ftr-325	3256	44	with	with	ADP
ftr-325	3256	45	signature	signature	NOUN
ftr-325	3256	46	authority	authority	NOUN
ftr-325	3256	47	over	over	ADP
ftr-325	3256	48	,	,	PUNCT
ftr-325	3256	49	or	or	CCONJ
ftr-325	3256	50	financial	financial	ADJ
ftr-325	3256	51	interests	interest	NOUN
ftr-325	3256	52	in	in	ADP
ftr-325	3256	53	,	,	PUNCT
ftr-325	3256	54	a	a	DET
ftr-325	3256	55	foreign	foreign	ADJ
ftr-325	3256	56	commingled	commingle	VERB
ftr-325	3256	57	fund	fund	NOUN
ftr-325	3256	58	.	.	PUNCT
ftr-325	3257	1	b.	b.	PROPN
ftr-325	3257	2	still	still	ADV
ftr-325	3257	3	clear	clear	ADJ
ftr-325	3257	4	as	as	ADP
ftr-325	3257	5	mud	mud	NOUN
ftr-325	3257	6	:	:	PUNCT
ftr-325	3257	7	new	new	ADJ
ftr-325	3257	8	definitions	definition	NOUN
ftr-325	3257	9	and	and	CCONJ
ftr-325	3257	10	instructions	instruction	NOUN
ftr-325	3257	11	.	.	PUNCT
ftr-325	3258	1	rin	rin	NOUN
ftr-325	3258	2	1506	1506	NUM
ftr-325	3258	3	-	-	PUNCT
ftr-325	3258	4	ab08	ab08	PROPN
ftr-325	3258	5	,	,	PUNCT
ftr-325	3258	6	financial	financial	ADJ
ftr-325	3258	7	crimes	crime	NOUN
ftr-325	3258	8	enforcement	enforcement	NOUN
ftr-325	3258	9	network	network	NOUN
ftr-325	3258	10	;	;	PUNCT
ftr-325	3258	11	amendment	amendment	NOUN
ftr-325	3258	12	to	to	ADP
ftr-325	3258	13	the	the	DET
ftr-325	3258	14	bank	bank	PROPN
ftr-325	3258	15	secrecy	secrecy	PROPN
ftr-325	3258	16	act	act	PROPN
ftr-325	3258	17	regulations	regulation	NOUN
ftr-325	3258	18	–	–	PUNCT
ftr-325	3258	19	reports	report	NOUN
ftr-325	3258	20	of	of	ADP
ftr-325	3258	21	foreign	foreign	ADJ
ftr-325	3258	22	financial	financial	ADJ
ftr-325	3258	23	accounts	account	NOUN
ftr-325	3258	24	,	,	PUNCT
ftr-325	3258	25	75	75	NUM
ftr-325	3258	26	f.r	f.r	NOUN
ftr-325	3258	27	.	.	NOUN
ftr-325	3258	28	8844	8844	NUM
ftr-325	3258	29	(	(	PUNCT
ftr-325	3258	30	2/26/10	2/26/10	NUM
ftr-325	3258	31	)	)	PUNCT
ftr-325	3258	32	.	.	PUNCT
ftr-325	3259	1	this	this	DET
ftr-325	3259	2	proposed	propose	VERB
ftr-325	3259	3	rule	rule	NOUN
ftr-325	3259	4	would	would	AUX
ftr-325	3259	5	include	include	VERB
ftr-325	3259	6	a	a	DET
ftr-325	3259	7	definition	definition	NOUN
ftr-325	3259	8	of	of	ADP
ftr-325	3259	9	―united	―united	PROPN
ftr-325	3259	10	states	state	NOUN
ftr-325	3259	11	person‖	person‖	PROPN
ftr-325	3259	12	and	and	CCONJ
ftr-325	3259	13	definitions	definition	NOUN
ftr-325	3259	14	of	of	ADP
ftr-325	3259	15	―bank	―bank	PROPN
ftr-325	3259	16	account,‖	account,‖	PROPN
ftr-325	3259	17	―securities	―securities	PROPN
ftr-325	3259	18	account,‖	account,‖	PROPN
ftr-325	3259	19	and	and	CCONJ
ftr-325	3259	20	―other	―other	ADV
ftr-325	3259	21	financial	financial	ADJ
ftr-325	3259	22	account,‖	account,‖	PROPN
ftr-325	3259	23	as	as	ADV
ftr-325	3259	24	well	well	ADV
ftr-325	3259	25	as	as	ADP
ftr-325	3259	26	of	of	ADP
ftr-325	3259	27	―foreign	―foreign	DET
ftr-325	3259	28	country.‖	country.‖	NOUN
ftr-325	3259	29	it	it	PRON
ftr-325	3259	30	also	also	ADV
ftr-325	3259	31	includes	include	VERB
ftr-325	3259	32	draft	draft	NOUN
ftr-325	3259	33	instructions	instruction	NOUN
ftr-325	3259	34	to	to	PART
ftr-325	3259	35	form	form	VERB
ftr-325	3259	36	td	td	NOUN
ftr-325	3259	37	f	f	PROPN
ftr-325	3259	38	90	90	NUM
ftr-325	3259	39	-	-	SYM
ftr-325	3259	40	22.1	22.1	NUM
ftr-325	3259	41	(	(	PUNCT
ftr-325	3259	42	fbar	fbar	PROPN
ftr-325	3259	43	)	)	PUNCT
ftr-325	3259	44	.	.	PUNCT
ftr-325	3260	1	(	(	PUNCT
ftr-325	3260	2	1	1	X
ftr-325	3260	3	)	)	PUNCT
ftr-325	3260	4	notice	notice	VERB
ftr-325	3260	5	2010	2010	NUM
ftr-325	3260	6	-	-	SYM
ftr-325	3260	7	23	23	NUM
ftr-325	3260	8	,	,	PUNCT
ftr-325	3260	9	2010	2010	NUM
ftr-325	3260	10	-	-	SYM
ftr-325	3260	11	1	1	NUM
ftr-325	3260	12	c.b	c.b	PROPN
ftr-325	3260	13	.	.	PROPN
ftr-325	3261	1	441	441	NUM
ftr-325	3261	2	(	(	PUNCT
ftr-325	3261	3	2/26/10	2/26/10	NUM
ftr-325	3261	4	)	)	PUNCT
ftr-325	3261	5	.	.	PUNCT
ftr-325	3262	1	provided	provide	VERB
ftr-325	3262	2	administrative	administrative	ADJ
ftr-325	3262	3	relief	relief	NOUN
ftr-325	3262	4	to	to	ADP
ftr-325	3262	5	certain	certain	ADJ
ftr-325	3262	6	person	person	NOUN
ftr-325	3262	7	who	who	PRON
ftr-325	3262	8	may	may	AUX
ftr-325	3262	9	be	be	AUX
ftr-325	3262	10	required	require	VERB
ftr-325	3262	11	to	to	PART
ftr-325	3262	12	file	file	VERB
ftr-325	3262	13	an	an	DET
ftr-325	3262	14	fbar	fbar	NOUN
ftr-325	3262	15	for	for	ADP
ftr-325	3262	16	the	the	DET
ftr-325	3262	17	2009	2009	NUM
ftr-325	3262	18	and	and	CCONJ
ftr-325	3262	19	earlier	early	ADJ
ftr-325	3262	20	calendar	calendar	NOUN
ftr-325	3262	21	years	year	NOUN
ftr-325	3262	22	by	by	ADP
ftr-325	3262	23	extending	extend	VERB
ftr-325	3262	24	the	the	DET
ftr-325	3262	25	filing	filing	NOUN
ftr-325	3262	26	deadline	deadline	NOUN
ftr-325	3262	27	until	until	ADP
ftr-325	3262	28	6/30/11	6/30/11	NUM
ftr-325	3262	29	for	for	ADP
ftr-325	3262	30	persons	person	NOUN
ftr-325	3262	31	with	with	ADP
ftr-325	3262	32	signature	signature	NOUN
ftr-325	3262	33	authority	authority	NOUN
ftr-325	3262	34	,	,	PUNCT
ftr-325	3262	35	but	but	CCONJ
ftr-325	3262	36	no	no	DET
ftr-325	3262	37	financial	financial	ADJ
ftr-325	3262	38	interest	interest	NOUN
ftr-325	3262	39	in	in	ADP
ftr-325	3262	40	,	,	PUNCT
ftr-325	3262	41	a	a	DET
ftr-325	3262	42	foreign	foreign	ADJ
ftr-325	3262	43	financial	financial	ADJ
ftr-325	3262	44	account	account	NOUN
ftr-325	3262	45	for	for	ADP
ftr-325	3262	46	which	which	PRON
ftr-325	3262	47	an	an	DET
ftr-325	3262	48	fbar	fbar	NOUN
ftr-325	3262	49	would	would	AUX
ftr-325	3262	50	have	have	AUX
ftr-325	3262	51	otherwise	otherwise	ADV
ftr-325	3262	52	been	be	AUX
ftr-325	3262	53	due	due	ADJ
ftr-325	3262	54	on	on	ADP
ftr-325	3262	55	6/30/10	6/30/10	NUM
ftr-325	3262	56	.	.	PUNCT
ftr-325	3263	1	it	it	PRON
ftr-325	3263	2	also	also	ADV
ftr-325	3263	3	provides	provide	VERB
ftr-325	3263	4	relief	relief	NOUN
ftr-325	3263	5	with	with	ADP
ftr-325	3263	6	respect	respect	NOUN
ftr-325	3263	7	to	to	ADP
ftr-325	3263	8	mutual	mutual	ADJ
ftr-325	3263	9	funds	fund	NOUN
ftr-325	3263	10	.	.	PUNCT
ftr-325	3264	1	(	(	PUNCT
ftr-325	3264	2	2	2	X
ftr-325	3264	3	)	)	PUNCT
ftr-325	3264	4	announcement	announcement	NOUN
ftr-325	3264	5	2010	2010	NUM
ftr-325	3264	6	-	-	SYM
ftr-325	3264	7	16	16	NUM
ftr-325	3264	8	,	,	PUNCT
ftr-325	3264	9	20101c.b	20101c.b	NUM
ftr-325	3264	10	.	.	NOUN
ftr-325	3264	11	450	450	NUM
ftr-325	3264	12	(	(	PUNCT
ftr-325	3264	13	2/26/10	2/26/10	NUM
ftr-325	3264	14	)	)	PUNCT
ftr-325	3264	15	.	.	PUNCT
ftr-325	3265	1	the	the	DET
ftr-325	3265	2	irs	irs	PROPN
ftr-325	3265	3	suspended	suspend	VERB
ftr-325	3265	4	,	,	PUNCT
ftr-325	3265	5	for	for	ADP
ftr-325	3265	6	persons	person	NOUN
ftr-325	3265	7	who	who	PRON
ftr-325	3265	8	are	be	AUX
ftr-325	3265	9	not	not	PART
ftr-325	3265	10	u.s	u.s	PROPN
ftr-325	3265	11	.	.	PROPN
ftr-325	3265	12	citizens	citizens	PROPN
ftr-325	3265	13	,	,	PUNCT
ftr-325	3265	14	u.s	u.s	PROPN
ftr-325	3265	15	.	.	PROPN
ftr-325	3265	16	residents	resident	NOUN
ftr-325	3265	17	,	,	PUNCT
ftr-325	3265	18	or	or	CCONJ
ftr-325	3265	19	domestic	domestic	ADJ
ftr-325	3265	20	entities	entity	NOUN
ftr-325	3265	21	,	,	PUNCT
ftr-325	3265	22	the	the	DET
ftr-325	3265	23	requirement	requirement	NOUN
ftr-325	3265	24	to	to	PART
ftr-325	3265	25	file	file	VERB
ftr-325	3265	26	an	an	DET
ftr-325	3265	27	fbar	fbar	NOUN
ftr-325	3265	28	for	for	ADP
ftr-325	3265	29	the	the	DET
ftr-325	3265	30	2009	2009	NUM
ftr-325	3265	31	and	and	CCONJ
ftr-325	3265	32	earlier	early	ADJ
ftr-325	3265	33	calendar	calendar	NOUN
ftr-325	3265	34	years	year	NOUN
ftr-325	3265	35	.	.	PUNCT
ftr-325	3266	1	c.	c.	PROPN
ftr-325	3266	2	second	second	PROPN
ftr-325	3266	3	(	(	PUNCT
ftr-325	3266	4	or	or	CCONJ
ftr-325	3266	5	,	,	PUNCT
ftr-325	3266	6	is	be	AUX
ftr-325	3266	7	it	it	PRON
ftr-325	3266	8	the	the	DET
ftr-325	3266	9	third	third	NOUN
ftr-325	3266	10	?	?	PUNCT
ftr-325	3266	11	)	)	PUNCT
ftr-325	3267	1	special	special	ADJ
ftr-325	3267	2	voluntary	voluntary	ADJ
ftr-325	3267	3	disclosure	disclosure	NOUN
ftr-325	3267	4	initiative	initiative	NOUN
ftr-325	3267	5	available	available	ADJ
ftr-325	3267	6	through	through	ADP
ftr-325	3267	7	8/31/11	8/31/11	NUM
ftr-325	3267	8	.	.	PUNCT
ftr-325	3268	1	ir-2011	ir-2011	NOUN
ftr-325	3268	2	-	-	PUNCT
ftr-325	3268	3	14	14	NUM
ftr-325	3268	4	(	(	PUNCT
ftr-325	3268	5	2/8/11	2/8/11	NUM
ftr-325	3268	6	)	)	PUNCT
ftr-325	3268	7	.	.	PUNCT
ftr-325	3269	1	the	the	DET
ftr-325	3269	2	2011	2011	NUM
ftr-325	3269	3	offshore	offshore	ADJ
ftr-325	3269	4	voluntary	voluntary	ADJ
ftr-325	3269	5	disclosure	disclosure	NOUN
ftr-325	3269	6	initiative	initiative	NOUN
ftr-325	3269	7	is	be	AUX
ftr-325	3269	8	similar	similar	ADJ
ftr-325	3269	9	to	to	ADP
ftr-325	3269	10	the	the	DET
ftr-325	3269	11	2009	2009	NUM
ftr-325	3269	12	offshore	offshore	ADJ
ftr-325	3269	13	voluntary	voluntary	ADJ
ftr-325	3269	14	disclosure	disclosure	NOUN
ftr-325	3269	15	program	program	NOUN
ftr-325	3269	16	with	with	ADP
ftr-325	3269	17	a	a	DET
ftr-325	3269	18	25	25	NUM
ftr-325	3269	19	-	-	PUNCT
ftr-325	3269	20	percent	percent	NOUN
ftr-325	3269	21	penalty	penalty	NOUN
ftr-325	3269	22	and	and	CCONJ
ftr-325	3269	23	2013	2013	NUM
ftr-325	3269	24	]	]	PUNCT
ftr-325	3269	25	recent	recent	ADJ
ftr-325	3269	26	developments	development	NOUN
ftr-325	3269	27	in	in	ADP
ftr-325	3269	28	federal	federal	ADJ
ftr-325	3269	29	income	income	NOUN
ftr-325	3269	30	taxation	taxation	NOUN
ftr-325	3269	31	669	669	NUM
ftr-325	3269	32	an	an	DET
ftr-325	3269	33	8	8	NUM
ftr-325	3269	34	-	-	PUNCT
ftr-325	3269	35	year	year	NOUN
ftr-325	3269	36	look	look	NOUN
ftr-325	3269	37	-	-	PUNCT
ftr-325	3269	38	back	back	NOUN
ftr-325	3269	39	requirement	requirement	NOUN
ftr-325	3269	40	(	(	PUNCT
ftr-325	3269	41	both	both	CCONJ
ftr-325	3269	42	slightly	slightly	ADV
ftr-325	3269	43	-	-	PUNCT
ftr-325	3269	44	increased	increase	VERB
ftr-325	3269	45	from	from	ADP
ftr-325	3269	46	2009	2009	NUM
ftr-325	3269	47	)	)	PUNCT
ftr-325	3269	48	.	.	PUNCT
ftr-325	3270	1	there	there	PRON
ftr-325	3270	2	are	be	VERB
ftr-325	3270	3	lower	low	ADJ
ftr-325	3270	4	penalties	penalty	NOUN
ftr-325	3270	5	in	in	ADP
ftr-325	3270	6	some	some	DET
ftr-325	3270	7	limited	limited	ADJ
ftr-325	3270	8	situations	situation	NOUN
ftr-325	3270	9	(	(	PUNCT
ftr-325	3270	10	5	5	NUM
ftr-325	3270	11	percent	percent	NOUN
ftr-325	3270	12	)	)	PUNCT
ftr-325	3270	13	,	,	PUNCT
ftr-325	3270	14	and	and	CCONJ
ftr-325	3270	15	where	where	SCONJ
ftr-325	3270	16	offshore	offshore	ADJ
ftr-325	3270	17	accounts	account	NOUN
ftr-325	3270	18	do	do	AUX
ftr-325	3270	19	not	not	PART
ftr-325	3270	20	surpass	surpass	VERB
ftr-325	3270	21	$	$	SYM
ftr-325	3270	22	75,000	75,000	NUM
ftr-325	3270	23	(	(	PUNCT
ftr-325	3270	24	12.5	12.5	NUM
ftr-325	3270	25	percent	percent	NOUN
ftr-325	3270	26	)	)	PUNCT
ftr-325	3270	27	.	.	PUNCT
ftr-325	3271	1	all	all	DET
ftr-325	3271	2	original	original	ADJ
ftr-325	3271	3	and	and	CCONJ
ftr-325	3271	4	amended	amend	VERB
ftr-325	3271	5	tax	tax	NOUN
ftr-325	3271	6	returns	return	NOUN
ftr-325	3271	7	must	must	AUX
ftr-325	3271	8	be	be	AUX
ftr-325	3271	9	filed	file	VERB
ftr-325	3271	10	and	and	CCONJ
ftr-325	3271	11	payment	payment	NOUN
ftr-325	3271	12	of	of	ADP
ftr-325	3271	13	all	all	DET
ftr-325	3271	14	taxes	taxis	NOUN
ftr-325	3271	15	,	,	PUNCT
ftr-325	3271	16	interest	interest	NOUN
ftr-325	3271	17	,	,	PUNCT
ftr-325	3271	18	and	and	CCONJ
ftr-325	3271	19	penalties	penalty	NOUN
ftr-325	3271	20	must	must	AUX
ftr-325	3271	21	be	be	AUX
ftr-325	3271	22	made	make	VERB
ftr-325	3271	23	by	by	ADP
ftr-325	3271	24	the	the	DET
ftr-325	3271	25	8/31/11	8/31/11	NUM
ftr-325	3271	26	deadline	deadline	NOUN
ftr-325	3271	27	.	.	PUNCT
ftr-325	3272	1			NOUN
ftr-325	3272	2	subsequent	subsequent	ADJ
ftr-325	3272	3	q&as	q&as	PROPN
ftr-325	3272	4	offer	offer	VERB
ftr-325	3272	5	the	the	DET
ftr-325	3272	6	possibility	possibility	NOUN
ftr-325	3272	7	of	of	ADP
ftr-325	3272	8	a	a	DET
ftr-325	3272	9	90	90	NUM
ftr-325	3272	10	-	-	PUNCT
ftr-325	3272	11	day	day	NOUN
ftr-325	3272	12	extension	extension	NOUN
ftr-325	3272	13	to	to	PART
ftr-325	3272	14	complete	complete	VERB
ftr-325	3272	15	the	the	DET
ftr-325	3272	16	voluntary	voluntary	ADJ
ftr-325	3272	17	disclosure	disclosure	NOUN
ftr-325	3272	18	where	where	SCONJ
ftr-325	3272	19	total	total	ADJ
ftr-325	3272	20	compliance	compliance	NOUN
ftr-325	3272	21	had	have	AUX
ftr-325	3272	22	not	not	PART
ftr-325	3272	23	been	be	AUX
ftr-325	3272	24	made	make	VERB
ftr-325	3272	25	by	by	ADP
ftr-325	3272	26	the	the	DET
ftr-325	3272	27	deadline	deadline	NOUN
ftr-325	3272	28	despite	despite	SCONJ
ftr-325	3272	29	good	good	ADJ
ftr-325	3272	30	faith	faith	NOUN
ftr-325	3272	31	attempts	attempt	VERB
ftr-325	3272	32	.	.	PUNCT
ftr-325	3273	1	see	see	VERB
ftr-325	3273	2	q&a	q&a	PROPN
ftr-325	3273	3	25.1	25.1	NUM
ftr-325	3273	4	.	.	PUNCT
ftr-325	3274	1	d.	d.	NOUN
ftr-325	3274	2	additional	additional	ADJ
ftr-325	3274	3	relief	relief	NOUN
ftr-325	3274	4	for	for	ADP
ftr-325	3274	5	persons	person	NOUN
ftr-325	3274	6	with	with	ADP
ftr-325	3274	7	signature	signature	NOUN
ftr-325	3274	8	authority	authority	NOUN
ftr-325	3274	9	.	.	PUNCT
ftr-325	3275	1	notice	notice	VERB
ftr-325	3275	2	2011	2011	NUM
ftr-325	3275	3	-	-	SYM
ftr-325	3275	4	54	54	NUM
ftr-325	3275	5	,	,	PUNCT
ftr-325	3275	6	2011	2011	NUM
ftr-325	3275	7	-	-	SYM
ftr-325	3275	8	29	29	NUM
ftr-325	3275	9	i.r.b	i.r.b	NOUN
ftr-325	3275	10	.	.	PUNCT
ftr-325	3276	1	53	53	NUM
ftr-325	3276	2	(	(	PUNCT
ftr-325	3276	3	6/16/11	6/16/11	NUM
ftr-325	3276	4	)	)	PUNCT
ftr-325	3276	5	.	.	PUNCT
ftr-325	3277	1	provides	provide	VERB
ftr-325	3277	2	additional	additional	ADJ
ftr-325	3277	3	relief	relief	NOUN
ftr-325	3277	4	to	to	ADP
ftr-325	3277	5	persons	person	NOUN
ftr-325	3277	6	whose	whose	DET
ftr-325	3277	7	requirement	requirement	NOUN
ftr-325	3277	8	to	to	PART
ftr-325	3277	9	file	file	VERB
ftr-325	3277	10	form	form	NOUN
ftr-325	3277	11	td	td	NOUN
ftr-325	3277	12	-	-	PUNCT
ftr-325	3277	13	f	f	NOUN
ftr-325	3277	14	90	90	NUM
ftr-325	3277	15	-	-	SYM
ftr-325	3277	16	22.1	22.1	NUM
ftr-325	3277	17	,	,	PUNCT
ftr-325	3277	18	report	report	NOUN
ftr-325	3277	19	of	of	ADP
ftr-325	3277	20	foreign	foreign	ADJ
ftr-325	3277	21	bank	bank	NOUN
ftr-325	3277	22	and	and	CCONJ
ftr-325	3277	23	financial	financial	ADJ
ftr-325	3277	24	accounts	account	NOUN
ftr-325	3277	25	(	(	PUNCT
ftr-325	3277	26	fbar	fbar	NOUN
ftr-325	3277	27	)	)	PUNCT
ftr-325	3277	28	,	,	PUNCT
ftr-325	3277	29	for	for	ADP
ftr-325	3277	30	calendar	calendar	NOUN
ftr-325	3277	31	year	year	NOUN
ftr-325	3277	32	2009	2009	NUM
ftr-325	3277	33	or	or	CCONJ
ftr-325	3277	34	earlier	early	ADJ
ftr-325	3277	35	calendar	calendar	NOUN
ftr-325	3277	36	years	year	NOUN
ftr-325	3277	37	was	be	AUX
ftr-325	3277	38	based	base	VERB
ftr-325	3277	39	solely	solely	ADV
ftr-325	3277	40	upon	upon	SCONJ
ftr-325	3277	41	signature	signature	NOUN
ftr-325	3277	42	authority	authority	NOUN
ftr-325	3277	43	.	.	PUNCT
ftr-325	3278	1	their	their	PRON
ftr-325	3278	2	deadline	deadline	NOUN
ftr-325	3278	3	is	be	AUX
ftr-325	3278	4	now	now	ADV
ftr-325	3278	5	11/1/11	11/1/11	NUM
ftr-325	3278	6	.	.	PUNCT
ftr-325	3279	1	the	the	DET
ftr-325	3279	2	deadline	deadline	NOUN
ftr-325	3279	3	for	for	ADP
ftr-325	3279	4	reporting	report	VERB
ftr-325	3279	5	signature	signature	NOUN
ftr-325	3279	6	authority	authority	NOUN
ftr-325	3279	7	over	over	ADP
ftr-325	3279	8	,	,	PUNCT
ftr-325	3279	9	or	or	CCONJ
ftr-325	3279	10	a	a	DET
ftr-325	3279	11	financial	financial	ADJ
ftr-325	3279	12	interest	interest	NOUN
ftr-325	3279	13	in	in	ADP
ftr-325	3279	14	,	,	PUNCT
ftr-325	3279	15	foreign	foreign	ADJ
ftr-325	3279	16	financial	financial	ADJ
ftr-325	3279	17	accounts	account	NOUN
ftr-325	3279	18	for	for	ADP
ftr-325	3279	19	the	the	DET
ftr-325	3279	20	2010	2010	NUM
ftr-325	3279	21	calendar	calendar	NOUN
ftr-325	3279	22	year	year	NOUN
ftr-325	3279	23	was	be	AUX
ftr-325	3279	24	6/30/11	6/30/11	NUM
ftr-325	3279	25	.	.	PUNCT
ftr-325	3280	1			NOUN
ftr-325	3280	2	reporting	report	VERB
ftr-325	3280	3	problems	problem	NOUN
ftr-325	3280	4	occur	occur	VERB
ftr-325	3280	5	for	for	ADP
ftr-325	3280	6	former	former	ADJ
ftr-325	3280	7	employees	employee	NOUN
ftr-325	3280	8	,	,	PUNCT
ftr-325	3280	9	as	as	ADV
ftr-325	3280	10	well	well	ADV
ftr-325	3280	11	as	as	ADP
ftr-325	3280	12	with	with	ADP
ftr-325	3280	13	respect	respect	NOUN
ftr-325	3280	14	to	to	ADP
ftr-325	3280	15	foreign	foreign	ADJ
ftr-325	3280	16	accounts	account	NOUN
ftr-325	3280	17	that	that	PRON
ftr-325	3280	18	give	give	VERB
ftr-325	3280	19	signature	signature	NOUN
ftr-325	3280	20	authority	authority	NOUN
ftr-325	3280	21	to	to	ADP
ftr-325	3280	22	―all	―all	PROPN
ftr-325	3280	23	officers.―	officers.―	PROPN
ftr-325	3280	24	e.	e.	NOUN
ftr-325	3280	25	complying	comply	VERB
ftr-325	3280	26	with	with	ADP
ftr-325	3280	27	fatca	fatca	NOUN
ftr-325	3280	28	may	may	AUX
ftr-325	3280	29	cause	cause	VERB
ftr-325	3280	30	tax	tax	NOUN
ftr-325	3280	31	return	return	NOUN
ftr-325	3280	32	preparers	preparer	NOUN
ftr-325	3280	33	to	to	PART
ftr-325	3280	34	become	become	VERB
ftr-325	3280	35	confused	confused	ADJ
ftr-325	3280	36	.	.	PUNCT
ftr-325	3281	1	ir-2011	ir-2011	NOUN
ftr-325	3281	2	-	-	PUNCT
ftr-325	3281	3	117	117	NUM
ftr-325	3281	4	(	(	PUNCT
ftr-325	3281	5	12/14/11	12/14/11	NUM
ftr-325	3281	6	)	)	PUNCT
ftr-325	3281	7	.	.	PUNCT
ftr-325	3282	1	an	an	DET
ftr-325	3282	2	information	information	NOUN
ftr-325	3282	3	return	return	NOUN
ftr-325	3282	4	on	on	ADP
ftr-325	3282	5	form	form	NOUN
ftr-325	3282	6	8938	8938	NUM
ftr-325	3282	7	must	must	AUX
ftr-325	3282	8	be	be	AUX
ftr-325	3282	9	filed	file	VERB
ftr-325	3282	10	by	by	ADP
ftr-325	3282	11	individuals	individual	NOUN
ftr-325	3282	12	with	with	ADP
ftr-325	3282	13	more	more	ADJ
ftr-325	3282	14	than	than	ADP
ftr-325	3282	15	the	the	DET
ftr-325	3282	16	threshold	threshold	NOUN
ftr-325	3282	17	amount	amount	NOUN
ftr-325	3282	18	for	for	ADP
ftr-325	3282	19	foreign	foreign	ADJ
ftr-325	3282	20	financial	financial	ADJ
ftr-325	3282	21	assets	asset	NOUN
ftr-325	3282	22	.	.	PUNCT
ftr-325	3283	1	it	it	PRON
ftr-325	3283	2	will	will	AUX
ftr-325	3283	3	serve	serve	VERB
ftr-325	3283	4	as	as	ADP
ftr-325	3283	5	a	a	DET
ftr-325	3283	6	check	check	NOUN
ftr-325	3283	7	on	on	ADP
ftr-325	3283	8	foreign	foreign	ADJ
ftr-325	3283	9	financial	financial	ADJ
ftr-325	3283	10	institutions	institution	NOUN
ftr-325	3283	11	providing	provide	VERB
ftr-325	3283	12	form	form	NOUN
ftr-325	3283	13	1099	1099	NUM
ftr-325	3283	14	with	with	ADP
ftr-325	3283	15	respect	respect	NOUN
ftr-325	3283	16	to	to	ADP
ftr-325	3283	17	income	income	NOUN
ftr-325	3283	18	from	from	ADP
ftr-325	3283	19	such	such	ADJ
ftr-325	3283	20	assets	asset	NOUN
ftr-325	3283	21	.	.	PUNCT
ftr-325	3284	1	f.	f.	PROPN
ftr-325	3284	2	and	and	CCONJ
ftr-325	3284	3	the	the	DET
ftr-325	3284	4	proposed	propose	VERB
ftr-325	3284	5	fatca	fatca	ADJ
ftr-325	3284	6	regulations	regulation	NOUN
ftr-325	3284	7	place	place	VERB
ftr-325	3284	8	an	an	DET
ftr-325	3284	9	unwanted	unwanted	ADJ
ftr-325	3284	10	burden	burden	NOUN
ftr-325	3284	11	on	on	ADP
ftr-325	3284	12	foreign	foreign	ADJ
ftr-325	3284	13	financial	financial	ADJ
ftr-325	3284	14	institutions	institution	NOUN
ftr-325	3284	15	to	to	ADP
ftr-325	3284	16	the	the	DET
ftr-325	3284	17	point	point	NOUN
ftr-325	3284	18	that	that	SCONJ
ftr-325	3284	19	many	many	ADJ
ftr-325	3284	20	of	of	ADP
ftr-325	3284	21	them	they	PRON
ftr-325	3284	22	refuse	refuse	VERB
ftr-325	3284	23	to	to	PART
ftr-325	3284	24	open	open	VERB
ftr-325	3284	25	accounts	account	NOUN
ftr-325	3284	26	for	for	ADP
ftr-325	3284	27	u.s	u.s	PROPN
ftr-325	3284	28	.	.	PROPN
ftr-325	3284	29	citizens	citizen	NOUN
ftr-325	3284	30	.	.	PUNCT
ftr-325	3285	1	reg121647	reg121647	NOUN
ftr-325	3285	2	-	-	PUNCT
ftr-325	3285	3	10	10	NUM
ftr-325	3285	4	,	,	PUNCT
ftr-325	3285	5	regulations	regulation	NOUN
ftr-325	3285	6	relating	relate	VERB
ftr-325	3285	7	to	to	ADP
ftr-325	3285	8	information	information	NOUN
ftr-325	3285	9	reporting	reporting	NOUN
ftr-325	3285	10	by	by	ADP
ftr-325	3285	11	foreign	foreign	ADJ
ftr-325	3285	12	financial	financial	ADJ
ftr-325	3285	13	institutions	institution	NOUN
ftr-325	3285	14	and	and	CCONJ
ftr-325	3285	15	withholding	withhold	VERB
ftr-325	3285	16	on	on	ADP
ftr-325	3285	17	certain	certain	ADJ
ftr-325	3285	18	payments	payment	NOUN
ftr-325	3285	19	to	to	ADP
ftr-325	3285	20	foreign	foreign	ADJ
ftr-325	3285	21	financial	financial	ADJ
ftr-325	3285	22	institutions	institution	NOUN
ftr-325	3285	23	and	and	CCONJ
ftr-325	3285	24	other	other	ADJ
ftr-325	3285	25	foreign	foreign	ADJ
ftr-325	3285	26	entities	entity	NOUN
ftr-325	3285	27	,	,	PUNCT
ftr-325	3285	28	77	77	NUM
ftr-325	3285	29	f.r	f.r	NOUN
ftr-325	3285	30	.	.	PROPN
ftr-325	3285	31	9022	9022	NUM
ftr-325	3285	32	(	(	PUNCT
ftr-325	3285	33	2/15/12	2/15/12	NUM
ftr-325	3285	34	)	)	PUNCT
ftr-325	3285	35	.	.	PUNCT
ftr-325	3286	1	the	the	DET
ftr-325	3286	2	treasury	treasury	PROPN
ftr-325	3286	3	department	department	PROPN
ftr-325	3286	4	has	have	AUX
ftr-325	3286	5	published	publish	VERB
ftr-325	3286	6	proposed	propose	VERB
ftr-325	3286	7	regulations	regulation	NOUN
ftr-325	3286	8	under	under	ADP
ftr-325	3286	9	§	§	PROPN
ftr-325	3286	10	§	§	PROPN
ftr-325	3286	11	1471	1471	NUM
ftr-325	3286	12	through	through	ADP
ftr-325	3286	13	1474	1474	NUM
ftr-325	3286	14	,	,	PUNCT
ftr-325	3286	15	regarding	regard	VERB
ftr-325	3286	16	information	information	NOUN
ftr-325	3286	17	reporting	reporting	NOUN
ftr-325	3286	18	by	by	ADP
ftr-325	3286	19	foreign	foreign	ADJ
ftr-325	3286	20	financial	financial	ADJ
ftr-325	3286	21	institutions	institution	NOUN
ftr-325	3286	22	(	(	PUNCT
ftr-325	3286	23	ffis	ffis	PROPN
ftr-325	3286	24	)	)	PUNCT
ftr-325	3286	25	with	with	ADP
ftr-325	3286	26	respect	respect	NOUN
ftr-325	3286	27	to	to	ADP
ftr-325	3286	28	u.s	u.s	PROPN
ftr-325	3286	29	.	.	PROPN
ftr-325	3286	30	accounts	account	NOUN
ftr-325	3286	31	and	and	CCONJ
ftr-325	3286	32	withholding	withhold	VERB
ftr-325	3286	33	on	on	ADP
ftr-325	3286	34	certain	certain	ADJ
ftr-325	3286	35	payments	payment	NOUN
ftr-325	3286	36	to	to	PART
ftr-325	3286	37	ffis	ffis	VERB
ftr-325	3286	38	and	and	CCONJ
ftr-325	3286	39	other	other	ADJ
ftr-325	3286	40	foreign	foreign	ADJ
ftr-325	3286	41	entities	entity	NOUN
ftr-325	3286	42	.	.	PUNCT
ftr-325	3287	1	these	these	DET
ftr-325	3287	2	regulations	regulation	NOUN
ftr-325	3287	3	affect	affect	VERB
ftr-325	3287	4	persons	person	NOUN
ftr-325	3287	5	making	make	VERB
ftr-325	3287	6	certain	certain	ADJ
ftr-325	3287	7	u.s.-related	u.s.-related	ADJ
ftr-325	3287	8	payments	payment	NOUN
ftr-325	3287	9	to	to	PART
ftr-325	3287	10	ffis	ffis	VERB
ftr-325	3287	11	and	and	CCONJ
ftr-325	3287	12	other	other	ADJ
ftr-325	3287	13	foreign	foreign	ADJ
ftr-325	3287	14	entities	entity	NOUN
ftr-325	3287	15	and	and	CCONJ
ftr-325	3287	16	payments	payment	NOUN
ftr-325	3287	17	by	by	ADP
ftr-325	3287	18	ffis	ffis	NOUN
ftr-325	3287	19	to	to	ADP
ftr-325	3287	20	other	other	ADJ
ftr-325	3287	21	persons	person	NOUN
ftr-325	3287	22	.	.	PUNCT
ftr-325	3288	1	g.	g.	NOUN
ftr-325	3288	2	♪	♪	PROPN
ftr-325	3288	3	♫	♫	PUNCT
ftr-325	3288	4	―this	―this	PRON
ftr-325	3288	5	is	be	AUX
ftr-325	3288	6	a	a	DET
ftr-325	3288	7	song	song	NOUN
ftr-325	3288	8	that	that	PRON
ftr-325	3288	9	doesn‘t	doesn‘t	NOUN
ftr-325	3288	10	end	end	NOUN
ftr-325	3288	11	.	.	PUNCT
ftr-325	3289	1	/	/	PUNCT
ftr-325	3290	1	it	it	PRON
ftr-325	3290	2	goes	go	VERB
ftr-325	3290	3	on	on	ADV
ftr-325	3290	4	and	and	CCONJ
ftr-325	3290	5	on	on	ADV
ftr-325	3290	6	,	,	PUNCT
ftr-325	3290	7	my	my	PRON
ftr-325	3290	8	friend	friend	NOUN
ftr-325	3290	9	…	…	PUNCT
ftr-325	3290	10	.‖	.‖	PROPN
ftr-325	3290	11	♫	♫	PROPN
ftr-325	3290	12	♪	♪	PROPN
ftr-325	3290	13	third	third	ADJ
ftr-325	3290	14	(	(	PUNCT
ftr-325	3290	15	or	or	CCONJ
ftr-325	3290	16	fourth	fourth	ADJ
ftr-325	3290	17	)	)	PUNCT
ftr-325	3290	18	voluntary	voluntary	ADJ
ftr-325	3290	19	disclosure	disclosure	NOUN
ftr-325	3290	20	program	program	NOUN
ftr-325	3290	21	is	be	AUX
ftr-325	3290	22	announced	announce	VERB
ftr-325	3290	23	.	.	PUNCT
ftr-325	3291	1	ir-2012	ir-2012	NOUN
ftr-325	3291	2	-	-	PUNCT
ftr-325	3291	3	5	5	NUM
ftr-325	3291	4	(	(	PUNCT
ftr-325	3291	5	1/9/12	1/9/12	NUM
ftr-325	3291	6	)	)	PUNCT
ftr-325	3291	7	.	.	PUNCT
ftr-325	3292	1	the	the	DET
ftr-325	3292	2	irs	irs	PROPN
ftr-325	3292	3	has	have	VERB
ftr-325	3292	4	670	670	NUM
ftr-325	3292	5	florida	florida	PROPN
ftr-325	3292	6	tax	tax	NOUN
ftr-325	3292	7	review	review	NOUN
ftr-325	3292	8	[	[	X
ftr-325	3292	9	vol	vol	NOUN
ftr-325	3292	10	.	.	PUNCT
ftr-325	3293	1	13:10	13:10	NUM
ftr-325	3293	2	announced	announce	VERB
ftr-325	3293	3	the	the	DET
ftr-325	3293	4	reopening	reopening	NOUN
ftr-325	3293	5	of	of	ADP
ftr-325	3293	6	the	the	DET
ftr-325	3293	7	offshore	offshore	ADJ
ftr-325	3293	8	voluntary	voluntary	ADJ
ftr-325	3293	9	disclosure	disclosure	NOUN
ftr-325	3293	10	program	program	NOUN
ftr-325	3293	11	(	(	PUNCT
ftr-325	3293	12	ovdp	ovdp	PROPN
ftr-325	3293	13	)	)	PUNCT
ftr-325	3293	14	following	follow	VERB
ftr-325	3293	15	the	the	DET
ftr-325	3293	16	closure	closure	NOUN
ftr-325	3293	17	of	of	ADP
ftr-325	3293	18	the	the	DET
ftr-325	3293	19	2011	2011	NUM
ftr-325	3293	20	and	and	CCONJ
ftr-325	3293	21	2009	2009	NUM
ftr-325	3293	22	programs	program	NOUN
ftr-325	3293	23	.	.	PUNCT
ftr-325	3294	1	there	there	PRON
ftr-325	3294	2	is	be	VERB
ftr-325	3294	3	no	no	DET
ftr-325	3294	4	set	set	NOUN
ftr-325	3294	5	deadline	deadline	NOUN
ftr-325	3294	6	within	within	ADP
ftr-325	3294	7	which	which	PRON
ftr-325	3294	8	to	to	PART
ftr-325	3294	9	apply	apply	VERB
ftr-325	3294	10	,	,	PUNCT
ftr-325	3294	11	but	but	CCONJ
ftr-325	3294	12	the	the	DET
ftr-325	3294	13	program	program	NOUN
ftr-325	3294	14	could	could	AUX
ftr-325	3294	15	be	be	AUX
ftr-325	3294	16	changed	change	VERB
ftr-325	3294	17	or	or	CCONJ
ftr-325	3294	18	terminated	terminate	VERB
ftr-325	3294	19	at	at	ADP
ftr-325	3294	20	any	any	DET
ftr-325	3294	21	time	time	NOUN
ftr-325	3294	22	.	.	PUNCT
ftr-325	3295	1	the	the	DET
ftr-325	3295	2	penalty	penalty	NOUN
ftr-325	3295	3	structure	structure	NOUN
ftr-325	3295	4	for	for	ADP
ftr-325	3295	5	the	the	DET
ftr-325	3295	6	program	program	NOUN
ftr-325	3295	7	will	will	AUX
ftr-325	3295	8	be	be	AUX
ftr-325	3295	9	similar	similar	ADJ
ftr-325	3295	10	to	to	ADP
ftr-325	3295	11	the	the	DET
ftr-325	3295	12	2011	2011	NUM
ftr-325	3295	13	program	program	NOUN
ftr-325	3295	14	except	except	SCONJ
ftr-325	3295	15	the	the	DET
ftr-325	3295	16	highest	high	ADJ
ftr-325	3295	17	penalty	penalty	NOUN
ftr-325	3295	18	will	will	AUX
ftr-325	3295	19	be	be	AUX
ftr-325	3295	20	27.5	27.5	NUM
ftr-325	3295	21	percent	percent	NOUN
ftr-325	3295	22	instead	instead	ADV
ftr-325	3295	23	of	of	ADP
ftr-325	3295	24	25	25	NUM
ftr-325	3295	25	percent	percent	NOUN
ftr-325	3295	26	.	.	PUNCT
ftr-325	3296	1	details	detail	NOUN
ftr-325	3296	2	are	be	AUX
ftr-325	3296	3	available	available	ADJ
ftr-325	3296	4	on	on	ADP
ftr-325	3296	5	the	the	DET
ftr-325	3296	6	irs	irs	PROPN
ftr-325	3296	7	website	website	NOUN
ftr-325	3296	8	.	.	PUNCT
ftr-325	3297	1	2	2	X
ftr-325	3297	2	.	.	X
ftr-325	3297	3	a	a	DET
ftr-325	3297	4	careful	careful	ADJ
ftr-325	3297	5	reading	reading	NOUN
ftr-325	3297	6	of	of	ADP
ftr-325	3297	7	this	this	DET
ftr-325	3297	8	criminal	criminal	ADJ
ftr-325	3297	9	tax	tax	NOUN
ftr-325	3297	10	fraud	fraud	NOUN
ftr-325	3297	11	case	case	NOUN
ftr-325	3297	12	should	should	AUX
ftr-325	3297	13	put	put	VERB
ftr-325	3297	14	the	the	DET
ftr-325	3297	15	fear	fear	NOUN
ftr-325	3297	16	of	of	ADP
ftr-325	3297	17	god	god	PROPN
ftr-325	3297	18	,	,	PUNCT
ftr-325	3297	19	or	or	CCONJ
ftr-325	3297	20	at	at	ADP
ftr-325	3297	21	least	least	ADJ
ftr-325	3297	22	of	of	ADP
ftr-325	3297	23	the	the	DET
ftr-325	3297	24	cid	cid	NOUN
ftr-325	3297	25	and	and	CCONJ
ftr-325	3297	26	doj	doj	PROPN
ftr-325	3297	27	,	,	PUNCT
ftr-325	3297	28	in	in	ADP
ftr-325	3297	29	the	the	DET
ftr-325	3297	30	hearts	heart	NOUN
ftr-325	3297	31	of	of	ADP
ftr-325	3297	32	many	many	ADJ
ftr-325	3297	33	tax	tax	NOUN
ftr-325	3297	34	shelter	shelter	NOUN
ftr-325	3297	35	investors	investor	NOUN
ftr-325	3297	36	.	.	PUNCT
ftr-325	3298	1	united	united	PROPN
ftr-325	3298	2	states	states	PROPN
ftr-325	3298	3	v.	v.	ADP
ftr-325	3298	4	rozin	rozin	PROPN
ftr-325	3298	5	,	,	PUNCT
ftr-325	3298	6	664	664	NUM
ftr-325	3298	7	f.3d	f.3d	NUM
ftr-325	3298	8	1052	1052	NUM
ftr-325	3298	9	(	(	PUNCT
ftr-325	3298	10	6th	6th	ADJ
ftr-325	3298	11	cir	cir	NOUN
ftr-325	3298	12	.	.	PUNCT
ftr-325	3298	13	1/6/12	1/6/12	NUM
ftr-325	3298	14	)	)	PUNCT
ftr-325	3298	15	.	.	PUNCT
ftr-325	3299	1	the	the	DET
ftr-325	3299	2	sixth	sixth	ADJ
ftr-325	3299	3	circuit	circuit	NOUN
ftr-325	3299	4	,	,	PUNCT
ftr-325	3299	5	in	in	ADP
ftr-325	3299	6	an	an	DET
ftr-325	3299	7	opinion	opinion	NOUN
ftr-325	3299	8	by	by	ADP
ftr-325	3299	9	judge	judge	NOUN
ftr-325	3299	10	rogers	rogers	PROPN
ftr-325	3299	11	,	,	PUNCT
ftr-325	3299	12	upheld	uphold	VERB
ftr-325	3299	13	the	the	DET
ftr-325	3299	14	defendant‘s	defendant‘s	NOUN
ftr-325	3299	15	conviction	conviction	NOUN
ftr-325	3299	16	for	for	ADP
ftr-325	3299	17	criminal	criminal	ADJ
ftr-325	3299	18	tax	tax	NOUN
ftr-325	3299	19	fraud	fraud	NOUN
ftr-325	3299	20	.	.	PUNCT
ftr-325	3300	1	the	the	DET
ftr-325	3300	2	defendant	defendant	NOUN
ftr-325	3300	3	had	have	AUX
ftr-325	3300	4	claimed	claim	VERB
ftr-325	3300	5	business	business	NOUN
ftr-325	3300	6	and	and	CCONJ
ftr-325	3300	7	individual	individual	ADJ
ftr-325	3300	8	tax	tax	NOUN
ftr-325	3300	9	deductions	deduction	NOUN
ftr-325	3300	10	for	for	ADP
ftr-325	3300	11	the	the	DET
ftr-325	3300	12	cost	cost	NOUN
ftr-325	3300	13	of	of	ADP
ftr-325	3300	14	so	so	ADV
ftr-325	3300	15	-	-	PUNCT
ftr-325	3300	16	called	call	VERB
ftr-325	3300	17	―loss	―loss	NOUN
ftr-325	3300	18	of	of	ADP
ftr-325	3300	19	income‖	income‖	PROPN
ftr-325	3300	20	(	(	PUNCT
ftr-325	3300	21	loi	loi	NOUN
ftr-325	3300	22	)	)	PUNCT
ftr-325	3300	23	insurance	insurance	NOUN
ftr-325	3300	24	policies	policy	NOUN
ftr-325	3300	25	,	,	PUNCT
ftr-325	3300	26	although	although	SCONJ
ftr-325	3300	27	the	the	DET
ftr-325	3300	28	insurance	insurance	NOUN
ftr-325	3300	29	aspect	aspect	NOUN
ftr-325	3300	30	of	of	ADP
ftr-325	3300	31	the	the	DET
ftr-325	3300	32	policies	policy	NOUN
ftr-325	3300	33	was	be	AUX
ftr-325	3300	34	questionable	questionable	ADJ
ftr-325	3300	35	,	,	PUNCT
ftr-325	3300	36	and	and	CCONJ
ftr-325	3300	37	the	the	DET
ftr-325	3300	38	policies	policy	NOUN
ftr-325	3300	39	allegedly	allegedly	ADV
ftr-325	3300	40	permitted	permit	VERB
ftr-325	3300	41	the	the	DET
ftr-325	3300	42	defendant	defendant	NOUN
ftr-325	3300	43	to	to	PART
ftr-325	3300	44	reclaim	reclaim	VERB
ftr-325	3300	45	or	or	CCONJ
ftr-325	3300	46	maintain	maintain	VERB
ftr-325	3300	47	control	control	NOUN
ftr-325	3300	48	of	of	ADP
ftr-325	3300	49	the	the	DET
ftr-325	3300	50	amount	amount	NOUN
ftr-325	3300	51	paid	pay	VERB
ftr-325	3300	52	as	as	ADP
ftr-325	3300	53	premiums	premium	NOUN
ftr-325	3300	54	.	.	PUNCT
ftr-325	3301	1	the	the	DET
ftr-325	3301	2	loi	loi	PROPN
ftr-325	3301	3	policies	policy	NOUN
ftr-325	3301	4	insured	insure	VERB
ftr-325	3301	5	against	against	ADP
ftr-325	3301	6	loss	loss	NOUN
ftr-325	3301	7	of	of	ADP
ftr-325	3301	8	income	income	NOUN
ftr-325	3301	9	due	due	ADP
ftr-325	3301	10	to	to	ADP
ftr-325	3301	11	certain	certain	ADJ
ftr-325	3301	12	circumstances	circumstance	NOUN
ftr-325	3301	13	,	,	PUNCT
ftr-325	3301	14	including	include	VERB
ftr-325	3301	15	corporate	corporate	ADJ
ftr-325	3301	16	downsizing	downsizing	NOUN
ftr-325	3301	17	,	,	PUNCT
ftr-325	3301	18	changes	change	NOUN
ftr-325	3301	19	in	in	ADP
ftr-325	3301	20	technology	technology	NOUN
ftr-325	3301	21	,	,	PUNCT
ftr-325	3301	22	or	or	CCONJ
ftr-325	3301	23	employee	employee	NOUN
ftr-325	3301	24	layoffs	layoff	NOUN
ftr-325	3301	25	arising	arise	VERB
ftr-325	3301	26	within	within	ADP
ftr-325	3301	27	one	one	NUM
ftr-325	3301	28	year	year	NOUN
ftr-325	3301	29	from	from	ADP
ftr-325	3301	30	the	the	DET
ftr-325	3301	31	date	date	NOUN
ftr-325	3301	32	the	the	DET
ftr-325	3301	33	policy	policy	NOUN
ftr-325	3301	34	was	be	AUX
ftr-325	3301	35	issued	issue	VERB
ftr-325	3301	36	,	,	PUNCT
ftr-325	3301	37	but	but	CCONJ
ftr-325	3301	38	did	do	AUX
ftr-325	3301	39	not	not	PART
ftr-325	3301	40	cover	cover	VERB
ftr-325	3301	41	the	the	DET
ftr-325	3301	42	following	follow	VERB
ftr-325	3301	43	:	:	PUNCT
ftr-325	3301	44	death	death	NOUN
ftr-325	3301	45	;	;	PUNCT
ftr-325	3301	46	disability	disability	NOUN
ftr-325	3301	47	;	;	PUNCT
ftr-325	3301	48	voluntary	voluntary	ADJ
ftr-325	3301	49	termination	termination	NOUN
ftr-325	3301	50	;	;	PUNCT
ftr-325	3301	51	self	self	NOUN
ftr-325	3301	52	-	-	PUNCT
ftr-325	3301	53	inflicted	inflict	VERB
ftr-325	3301	54	injuries	injury	NOUN
ftr-325	3301	55	;	;	PUNCT
ftr-325	3301	56	proven	prove	VERB
ftr-325	3301	57	criminal	criminal	ADJ
ftr-325	3301	58	acts	act	NOUN
ftr-325	3301	59	;	;	PUNCT
ftr-325	3301	60	negligent	negligent	ADJ
ftr-325	3301	61	or	or	CCONJ
ftr-325	3301	62	willful	willful	ADJ
ftr-325	3301	63	misconduct	misconduct	NOUN
ftr-325	3301	64	;	;	PUNCT
ftr-325	3301	65	substance	substance	NOUN
ftr-325	3301	66	abuse	abuse	NOUN
ftr-325	3301	67	;	;	PUNCT
ftr-325	3301	68	dishonesty	dishonesty	NOUN
ftr-325	3301	69	or	or	CCONJ
ftr-325	3301	70	fraud	fraud	NOUN
ftr-325	3301	71	;	;	PUNCT
ftr-325	3301	72	insubordination	insubordination	NOUN
ftr-325	3301	73	,	,	PUNCT
ftr-325	3301	74	incompetence	incompetence	NOUN
ftr-325	3301	75	,	,	PUNCT
ftr-325	3301	76	or	or	CCONJ
ftr-325	3301	77	inefficiency	inefficiency	NOUN
ftr-325	3301	78	;	;	PUNCT
ftr-325	3301	79	conflict	conflict	NOUN
ftr-325	3301	80	of	of	ADP
ftr-325	3301	81	interest	interest	NOUN
ftr-325	3301	82	;	;	PUNCT
ftr-325	3301	83	or	or	CCONJ
ftr-325	3301	84	breach	breach	NOUN
ftr-325	3301	85	of	of	ADP
ftr-325	3301	86	employment	employment	NOUN
ftr-325	3301	87	contract	contract	NOUN
ftr-325	3301	88	.	.	PUNCT
ftr-325	3302	1	in	in	ADP
ftr-325	3302	2	conjunction	conjunction	NOUN
ftr-325	3302	3	with	with	ADP
ftr-325	3302	4	the	the	DET
ftr-325	3302	5	loi	loi	PROPN
ftr-325	3302	6	insurance	insurance	NOUN
ftr-325	3302	7	policy	policy	NOUN
ftr-325	3302	8	,	,	PUNCT
ftr-325	3302	9	the	the	DET
ftr-325	3302	10	defendant	defendant	NOUN
ftr-325	3302	11	also	also	ADV
ftr-325	3302	12	purchased	purchase	VERB
ftr-325	3302	13	from	from	ADP
ftr-325	3302	14	the	the	DET
ftr-325	3302	15	same	same	ADJ
ftr-325	3302	16	―return	―return	NOUN
ftr-325	3302	17	of	of	ADP
ftr-325	3302	18	premium‖	premium‖	PROPN
ftr-325	3302	19	(	(	PUNCT
ftr-325	3302	20	rop	rop	NOUN
ftr-325	3302	21	)	)	PUNCT
ftr-325	3302	22	riders	rider	NOUN
ftr-325	3302	23	.	.	PUNCT
ftr-325	3303	1	if	if	SCONJ
ftr-325	3303	2	no	no	DET
ftr-325	3303	3	claim	claim	NOUN
ftr-325	3303	4	was	be	AUX
ftr-325	3303	5	filed	file	VERB
ftr-325	3303	6	on	on	ADP
ftr-325	3303	7	the	the	DET
ftr-325	3303	8	loi	loi	NOUN
ftr-325	3303	9	policy	policy	NOUN
ftr-325	3303	10	,	,	PUNCT
ftr-325	3303	11	under	under	ADP
ftr-325	3303	12	the	the	DET
ftr-325	3303	13	rider	rider	NOUN
ftr-325	3303	14	the	the	DET
ftr-325	3303	15	loi	loi	PROPN
ftr-325	3303	16	premium	premium	NOUN
ftr-325	3303	17	would	would	AUX
ftr-325	3303	18	be	be	AUX
ftr-325	3303	19	invested	invest	VERB
ftr-325	3303	20	for	for	ADP
ftr-325	3303	21	the	the	DET
ftr-325	3303	22	policy	policy	NOUN
ftr-325	3303	23	owner	owner	NOUN
ftr-325	3303	24	and	and	CCONJ
ftr-325	3303	25	would	would	AUX
ftr-325	3303	26	be	be	AUX
ftr-325	3303	27	distributed	distribute	VERB
ftr-325	3303	28	to	to	ADP
ftr-325	3303	29	the	the	DET
ftr-325	3303	30	owner	owner	NOUN
ftr-325	3303	31	after	after	ADP
ftr-325	3303	32	ten	ten	NUM
ftr-325	3303	33	years	year	NOUN
ftr-325	3303	34	or	or	CCONJ
ftr-325	3303	35	at	at	ADP
ftr-325	3303	36	age	age	NOUN
ftr-325	3303	37	sixty	sixty	NUM
ftr-325	3303	38	-	-	PUNCT
ftr-325	3303	39	five	five	NUM
ftr-325	3303	40	.	.	PUNCT
ftr-325	3304	1	according	accord	VERB
ftr-325	3304	2	to	to	ADP
ftr-325	3304	3	the	the	DET
ftr-325	3304	4	promotional	promotional	ADJ
ftr-325	3304	5	materials	material	NOUN
ftr-325	3304	6	,	,	PUNCT
ftr-325	3304	7	the	the	DET
ftr-325	3304	8	loi	loi	ADJ
ftr-325	3304	9	premium	premium	NOUN
ftr-325	3304	10	payments	payment	NOUN
ftr-325	3304	11	(	(	PUNCT
ftr-325	3304	12	but	but	CCONJ
ftr-325	3304	13	not	not	PART
ftr-325	3304	14	the	the	DET
ftr-325	3304	15	rider	rider	NOUN
ftr-325	3304	16	)	)	PUNCT
ftr-325	3304	17	were	be	AUX
ftr-325	3304	18	deductible	deductible	ADJ
ftr-325	3304	19	.	.	PUNCT
ftr-325	3305	1	in	in	ADP
ftr-325	3305	2	convicting	convict	VERB
ftr-325	3305	3	the	the	DET
ftr-325	3305	4	defendant	defendant	NOUN
ftr-325	3305	5	of	of	ADP
ftr-325	3305	6	tax	tax	NOUN
ftr-325	3305	7	evasion	evasion	NOUN
ftr-325	3305	8	and	and	CCONJ
ftr-325	3305	9	conspiracy	conspiracy	NOUN
ftr-325	3305	10	to	to	PART
ftr-325	3305	11	defraud	defraud	VERB
ftr-325	3305	12	the	the	DET
ftr-325	3305	13	irs	irs	PROPN
ftr-325	3305	14	,	,	PUNCT
ftr-325	3305	15	the	the	DET
ftr-325	3305	16	district	district	NOUN
ftr-325	3305	17	court	court	NOUN
ftr-325	3305	18	noted	note	VERB
ftr-325	3305	19	:	:	PUNCT
ftr-325	3305	20	(	(	PUNCT
ftr-325	3305	21	1	1	X
ftr-325	3305	22	)	)	PUNCT
ftr-325	3305	23	the	the	DET
ftr-325	3305	24	lack	lack	NOUN
ftr-325	3305	25	of	of	ADP
ftr-325	3305	26	a	a	DET
ftr-325	3305	27	―true	―true	NUM
ftr-325	3305	28	business	business	NOUN
ftr-325	3305	29	purpose	purpose	NOUN
ftr-325	3305	30	for	for	ADP
ftr-325	3305	31	purchasing	purchase	VERB
ftr-325	3305	32	the	the	DET
ftr-325	3305	33	various	various	ADJ
ftr-325	3305	34	loi	loi	NOUN
ftr-325	3305	35	policies,‖	policies,‖	PROPN
ftr-325	3305	36	(	(	PUNCT
ftr-325	3305	37	2	2	X
ftr-325	3305	38	)	)	PUNCT
ftr-325	3305	39	the	the	DET
ftr-325	3305	40	―dubious	―dubious	PROPN
ftr-325	3305	41	nature‖	nature‖	PROPN
ftr-325	3305	42	of	of	ADP
ftr-325	3305	43	the	the	DET
ftr-325	3305	44	policies	policy	NOUN
ftr-325	3305	45	,	,	PUNCT
ftr-325	3305	46	including	include	VERB
ftr-325	3305	47	the	the	DET
ftr-325	3305	48	high	high	ADJ
ftr-325	3305	49	premium	premium	NOUN
ftr-325	3305	50	to	to	ADP
ftr-325	3305	51	coverage	coverage	NOUN
ftr-325	3305	52	ratio	ratio	NOUN
ftr-325	3305	53	,	,	PUNCT
ftr-325	3305	54	as	as	ADV
ftr-325	3305	55	well	well	ADV
ftr-325	3305	56	as	as	ADP
ftr-325	3305	57	the	the	DET
ftr-325	3305	58	practice	practice	NOUN
ftr-325	3305	59	of	of	ADP
ftr-325	3305	60	backdating	backdating	NOUN
ftr-325	3305	61	,	,	PUNCT
ftr-325	3305	62	(	(	PUNCT
ftr-325	3305	63	3	3	X
ftr-325	3305	64	)	)	PUNCT
ftr-325	3305	65	rozin‘s	rozin‘s	NOUN
ftr-325	3305	66	access	access	NOUN
ftr-325	3305	67	to	to	ADP
ftr-325	3305	68	and	and	CCONJ
ftr-325	3305	69	control	control	VERB
ftr-325	3305	70	over	over	ADP
ftr-325	3305	71	the	the	DET
ftr-325	3305	72	funds	fund	NOUN
ftr-325	3305	73	,	,	PUNCT
ftr-325	3305	74	(	(	PUNCT
ftr-325	3305	75	4	4	X
ftr-325	3305	76	)	)	PUNCT
ftr-325	3305	77	rozin‘s	rozin‘s	NOUN
ftr-325	3305	78	descriptions	description	NOUN
ftr-325	3305	79	of	of	ADP
ftr-325	3305	80	the	the	DET
ftr-325	3305	81	policies	policy	NOUN
ftr-325	3305	82	to	to	ADP
ftr-325	3305	83	[	[	PUNCT
ftr-325	3305	84	friends	friend	NOUN
ftr-325	3305	85	to	to	PART
ftr-325	3305	86	whom	whom	PRON
ftr-325	3305	87	he	he	PRON
ftr-325	3305	88	recommended	recommend	VERB
ftr-325	3305	89	the	the	DET
ftr-325	3305	90	scheme	scheme	NOUN
ftr-325	3305	91	]	]	PUNCT
ftr-325	3305	92	as	as	ADP
ftr-325	3305	93	―tax	―tax	NOUN
ftr-325	3305	94	-	-	PUNCT
ftr-325	3305	95	savings	saving	NOUN
ftr-325	3305	96	product[s],‖	product[s],‖	PROPN
ftr-325	3305	97	and	and	CCONJ
ftr-325	3305	98	(	(	PUNCT
ftr-325	3305	99	5	5	X
ftr-325	3305	100	)	)	PUNCT
ftr-325	3305	101	the	the	DET
ftr-325	3305	102	differences	difference	NOUN
ftr-325	3305	103	between	between	ADP
ftr-325	3305	104	the	the	DET
ftr-325	3305	105	policies	policy	NOUN
ftr-325	3305	106	rozin	rozin	PROPN
ftr-325	3305	107	bought	buy	VERB
ftr-325	3305	108	and	and	CCONJ
ftr-325	3305	109	those	those	PRON
ftr-325	3305	110	that	that	PRON
ftr-325	3305	111	were	be	AUX
ftr-325	3305	112	advertised	advertise	VERB
ftr-325	3305	113	in	in	ADP
ftr-325	3305	114	[	[	X
ftr-325	3305	115	the	the	DET
ftr-325	3305	116	insurance	insurance	NOUN
ftr-325	3305	117	broker‘s	broker‘	VERB
ftr-325	3305	118	]	]	PUNCT
ftr-325	3305	119	promotional	promotional	ADJ
ftr-325	3305	120	materials	material	NOUN
ftr-325	3305	121	.	.	PUNCT
ftr-325	3306	1	the	the	DET
ftr-325	3306	2	district	district	NOUN
ftr-325	3306	3	court	court	NOUN
ftr-325	3306	4	held	hold	VERB
ftr-325	3306	5	that	that	SCONJ
ftr-325	3306	6	―rozin	―rozin	VERB
ftr-325	3306	7	did	do	AUX
ftr-325	3306	8	not	not	PART
ftr-325	3306	9	have	have	VERB
ftr-325	3306	10	a	a	DET
ftr-325	3306	11	good	good	ADJ
ftr-325	3306	12	faith	faith	NOUN
ftr-325	3306	13	reliance	reliance	NOUN
ftr-325	3306	14	defense	defense	NOUN
ftr-325	3306	15	because	because	SCONJ
ftr-325	3306	16	he	he	PRON
ftr-325	3306	17	withheld	withhold	VERB
ftr-325	3306	18	relevant	relevant	ADJ
ftr-325	3306	19	information	information	NOUN
ftr-325	3306	20	and	and	CCONJ
ftr-325	3306	21	had	have	VERB
ftr-325	3306	22	reason	reason	NOUN
ftr-325	3306	23	to	to	PART
ftr-325	3306	24	suspect	suspect	VERB
ftr-325	3306	25	the	the	DET
ftr-325	3306	26	motives	motive	NOUN
ftr-325	3306	27	of	of	ADP
ftr-325	3306	28	the	the	DET
ftr-325	3306	29	individuals	individual	NOUN
ftr-325	3306	30	on	on	ADP
ftr-325	3306	31	whom	whom	PRON
ftr-325	3306	32	he	he	PRON
ftr-325	3306	33	supposedly	supposedly	ADV
ftr-325	3306	34	relied.‖	relied.‖	VERB
ftr-325	3306	35	in	in	ADP
ftr-325	3306	36	upholding	uphold	VERB
ftr-325	3306	37	the	the	DET
ftr-325	3306	38	conviction	conviction	NOUN
ftr-325	3306	39	,	,	PUNCT
ftr-325	3306	40	the	the	DET
ftr-325	3306	41	court	court	NOUN
ftr-325	3306	42	of	of	ADP
ftr-325	3306	43	appeals	appeal	NOUN
ftr-325	3306	44	made	make	VERB
ftr-325	3306	45	the	the	DET
ftr-325	3306	46	following	follow	VERB
ftr-325	3306	47	points	point	NOUN
ftr-325	3306	48	:	:	PUNCT
ftr-325	3306	49	2013	2013	NUM
ftr-325	3306	50	]	]	PUNCT
ftr-325	3307	1	recent	recent	ADJ
ftr-325	3307	2	developments	development	NOUN
ftr-325	3307	3	in	in	ADP
ftr-325	3307	4	federal	federal	ADJ
ftr-325	3307	5	income	income	NOUN
ftr-325	3307	6	taxation	taxation	NOUN
ftr-325	3307	7	671	671	NUM
ftr-325	3307	8	(	(	PUNCT
ftr-325	3307	9	1	1	X
ftr-325	3307	10	)	)	PUNCT
ftr-325	3307	11	―though	―though	PROPN
ftr-325	3307	12	peddled	peddle	VERB
ftr-325	3307	13	as	as	ADP
ftr-325	3307	14	‗insurance	‗insurance	NOUN
ftr-325	3307	15	,	,	PUNCT
ftr-325	3307	16	‘	'	PUNCT
ftr-325	3307	17	.	.	PUNCT
ftr-325	3307	18	.	.	PUNCT
ftr-325	3307	19	.	.	PUNCT
ftr-325	3308	1	the	the	DET
ftr-325	3308	2	covered	covered	ADJ
ftr-325	3308	3	risks	risk	NOUN
ftr-325	3308	4	—	—	PUNCT
ftr-325	3308	5	corporate	corporate	ADJ
ftr-325	3308	6	downsizing	downsizing	NOUN
ftr-325	3308	7	,	,	PUNCT
ftr-325	3308	8	employee	employee	NOUN
ftr-325	3308	9	layoffs	layoff	NOUN
ftr-325	3308	10	,	,	PUNCT
ftr-325	3308	11	and	and	CCONJ
ftr-325	3308	12	technological	technological	ADJ
ftr-325	3308	13	obsolescence	obsolescence	NOUN
ftr-325	3308	14	–	–	PUNCT
ftr-325	3308	15	were	be	AUX
ftr-325	3308	16	unlikely	unlikely	ADJ
ftr-325	3308	17	to	to	PART
ftr-325	3308	18	happen	happen	VERB
ftr-325	3308	19	to	to	ADP
ftr-325	3308	20	rozin	rozin	PROPN
ftr-325	3308	21	because	because	SCONJ
ftr-325	3308	22	he	he	PRON
ftr-325	3308	23	was	be	AUX
ftr-325	3308	24	an	an	DET
ftr-325	3308	25	owner	owner	NOUN
ftr-325	3308	26	of	of	ADP
ftr-325	3308	27	a	a	DET
ftr-325	3308	28	carpet	carpet	NOUN
ftr-325	3308	29	company	company	NOUN
ftr-325	3308	30	.	.	PUNCT
ftr-325	3309	1	many	many	ADJ
ftr-325	3309	2	of	of	ADP
ftr-325	3309	3	the	the	DET
ftr-325	3309	4	most	most	ADV
ftr-325	3309	5	obvious	obvious	ADJ
ftr-325	3309	6	causes	cause	NOUN
ftr-325	3309	7	of	of	ADP
ftr-325	3309	8	loss	loss	NOUN
ftr-325	3309	9	of	of	ADP
ftr-325	3309	10	income	income	NOUN
ftr-325	3309	11	,	,	PUNCT
ftr-325	3309	12	such	such	ADJ
ftr-325	3309	13	as	as	ADP
ftr-325	3309	14	death	death	NOUN
ftr-325	3309	15	,	,	PUNCT
ftr-325	3309	16	disability	disability	NOUN
ftr-325	3309	17	,	,	PUNCT
ftr-325	3309	18	voluntary	voluntary	ADJ
ftr-325	3309	19	termination	termination	NOUN
ftr-325	3309	20	,	,	PUNCT
ftr-325	3309	21	and	and	CCONJ
ftr-325	3309	22	breach	breach	NOUN
ftr-325	3309	23	of	of	ADP
ftr-325	3309	24	contract	contract	NOUN
ftr-325	3309	25	,	,	PUNCT
ftr-325	3309	26	were	be	AUX
ftr-325	3309	27	not	not	PART
ftr-325	3309	28	covered	cover	VERB
ftr-325	3309	29	,	,	PUNCT
ftr-325	3309	30	and	and	CCONJ
ftr-325	3309	31	rozin	rozin	PROPN
ftr-325	3309	32	,	,	PUNCT
ftr-325	3309	33	inc	inc	PROPN
ftr-325	3309	34	.	.	PROPN
ftr-325	3309	35	was	be	AUX
ftr-325	3309	36	not	not	PART
ftr-325	3309	37	under	under	ADP
ftr-325	3309	38	any	any	DET
ftr-325	3309	39	immediate	immediate	ADJ
ftr-325	3309	40	threat	threat	NOUN
ftr-325	3309	41	of	of	ADP
ftr-325	3309	42	bankruptcy.‖	bankruptcy.‖	NOUN
ftr-325	3309	43	in	in	ADP
ftr-325	3309	44	addition	addition	NOUN
ftr-325	3309	45	,	,	PUNCT
ftr-325	3309	46	unlike	unlike	ADP
ftr-325	3309	47	other	other	ADJ
ftr-325	3309	48	legitimate	legitimate	ADJ
ftr-325	3309	49	insurance	insurance	NOUN
ftr-325	3309	50	policies	policy	NOUN
ftr-325	3309	51	,	,	PUNCT
ftr-325	3309	52	rozin	rozin	PROPN
ftr-325	3309	53	maintained	maintain	VERB
ftr-325	3309	54	control	control	NOUN
ftr-325	3309	55	of	of	ADP
ftr-325	3309	56	the	the	DET
ftr-325	3309	57	funds	fund	NOUN
ftr-325	3309	58	;	;	PUNCT
ftr-325	3309	59	when	when	SCONJ
ftr-325	3309	60	pitching	pitch	VERB
ftr-325	3309	61	the	the	DET
ftr-325	3309	62	loi	loi	NOUN
ftr-325	3309	63	policies	policy	NOUN
ftr-325	3309	64	to	to	ADP
ftr-325	3309	65	potential	potential	ADJ
ftr-325	3309	66	buyers	buyer	NOUN
ftr-325	3309	67	,	,	PUNCT
ftr-325	3309	68	rozin	rozin	PROPN
ftr-325	3309	69	described	describe	VERB
ftr-325	3309	70	them	they	PRON
ftr-325	3309	71	as	as	ADP
ftr-325	3309	72	―a	―a	PROPN
ftr-325	3309	73	way	way	NOUN
ftr-325	3309	74	to	to	PART
ftr-325	3309	75	lower	lower	VERB
ftr-325	3309	76	your	your	PRON
ftr-325	3309	77	taxes‖	taxes‖	PROPN
ftr-325	3309	78	while	while	SCONJ
ftr-325	3309	79	also	also	ADV
ftr-325	3309	80	receiving	receive	VERB
ftr-325	3309	81	―a	―a	NOUN
ftr-325	3309	82	large	large	ADJ
ftr-325	3309	83	percentage	percentage	NOUN
ftr-325	3309	84	of	of	ADP
ftr-325	3309	85	that	that	DET
ftr-325	3309	86	money	money	NOUN
ftr-325	3309	87	back.‖	back.‖	NOUN
ftr-325	3309	88	(	(	PUNCT
ftr-325	3309	89	2	2	NUM
ftr-325	3309	90	)	)	PUNCT
ftr-325	3309	91	―[b]ackdating	―[b]ackdating	NOUN
ftr-325	3309	92	the	the	DET
ftr-325	3309	93	loi	loi	NOUN
ftr-325	3309	94	policies	policy	NOUN
ftr-325	3309	95	showed	show	VERB
ftr-325	3309	96	willfulness	willfulness	NOUN
ftr-325	3309	97	,	,	PUNCT
ftr-325	3309	98	because	because	SCONJ
ftr-325	3309	99	there	there	PRON
ftr-325	3309	100	was	be	VERB
ftr-325	3309	101	no	no	DET
ftr-325	3309	102	reason	reason	NOUN
ftr-325	3309	103	for	for	ADP
ftr-325	3309	104	such	such	ADJ
ftr-325	3309	105	backdating	backdating	NOUN
ftr-325	3309	106	other	other	ADJ
ftr-325	3309	107	than	than	SCONJ
ftr-325	3309	108	to	to	PART
ftr-325	3309	109	claim	claim	VERB
ftr-325	3309	110	the	the	DET
ftr-325	3309	111	improper	improper	ADJ
ftr-325	3309	112	tax	tax	NOUN
ftr-325	3309	113	deductions.‖	deductions.‖	NOUN
ftr-325	3309	114	(	(	PUNCT
ftr-325	3309	115	3	3	X
ftr-325	3309	116	)	)	PUNCT
ftr-325	3309	117	―when	―when	X
ftr-325	3309	118	selling	sell	VERB
ftr-325	3309	119	the	the	DET
ftr-325	3309	120	loi	loi	NOUN
ftr-325	3309	121	policies	policy	NOUN
ftr-325	3309	122	to	to	ADP
ftr-325	3309	123	friends	friend	NOUN
ftr-325	3309	124	,	,	PUNCT
ftr-325	3309	125	rozin	rozin	PROPN
ftr-325	3309	126	stated	state	VERB
ftr-325	3309	127	outright	outright	ADV
ftr-325	3309	128	that	that	SCONJ
ftr-325	3309	129	about	about	ADV
ftr-325	3309	130	eighty	eighty	NUM
ftr-325	3309	131	-	-	PUNCT
ftr-325	3309	132	five	five	NUM
ftr-325	3309	133	percent	percent	NOUN
ftr-325	3309	134	of	of	ADP
ftr-325	3309	135	the	the	DET
ftr-325	3309	136	money	money	NOUN
ftr-325	3309	137	would	would	AUX
ftr-325	3309	138	‗come	‗come	VERB
ftr-325	3309	139	back	back	ADV
ftr-325	3309	140	and	and	CCONJ
ftr-325	3309	141	be	be	AUX
ftr-325	3309	142	held	hold	VERB
ftr-325	3309	143	in	in	ADP
ftr-325	3309	144	a	a	DET
ftr-325	3309	145	trust	trust	NOUN
ftr-325	3309	146	‘	'	PUNCT
ftr-325	3309	147	that	that	SCONJ
ftr-325	3309	148	the	the	DET
ftr-325	3309	149	individual	individual	NOUN
ftr-325	3309	150	would	would	AUX
ftr-325	3309	151	‗have	‗have	VERB
ftr-325	3309	152	control	control	VERB
ftr-325	3309	153	over	over	ADP
ftr-325	3309	154	.	.	PUNCT
ftr-325	3309	155	‘	'	PUNCT
ftr-325	3309	156	evidence	evidence	NOUN
ftr-325	3309	157	that	that	PRON
ftr-325	3309	158	rozin	rozin	PROPN
ftr-325	3309	159	knew	know	VERB
ftr-325	3309	160	that	that	SCONJ
ftr-325	3309	161	he	he	PRON
ftr-325	3309	162	would	would	AUX
ftr-325	3309	163	have	have	VERB
ftr-325	3309	164	access	access	NOUN
ftr-325	3309	165	to	to	ADP
ftr-325	3309	166	most	most	ADJ
ftr-325	3309	167	of	of	ADP
ftr-325	3309	168	his	his	PRON
ftr-325	3309	169	money	money	NOUN
ftr-325	3309	170	,	,	PUNCT
ftr-325	3309	171	while	while	SCONJ
ftr-325	3309	172	reaping	reap	VERB
ftr-325	3309	173	the	the	DET
ftr-325	3309	174	benefits	benefit	NOUN
ftr-325	3309	175	of	of	ADP
ftr-325	3309	176	a	a	DET
ftr-325	3309	177	large	large	ADJ
ftr-325	3309	178	tax	tax	NOUN
ftr-325	3309	179	deduction	deduction	NOUN
ftr-325	3309	180	,	,	PUNCT
ftr-325	3309	181	would	would	AUX
ftr-325	3309	182	permit	permit	VERB
ftr-325	3309	183	a	a	DET
ftr-325	3309	184	rational	rational	ADJ
ftr-325	3309	185	trier	trier	NOUN
ftr-325	3309	186	of	of	ADP
ftr-325	3309	187	fact	fact	NOUN
ftr-325	3309	188	to	to	PART
ftr-325	3309	189	find	find	VERB
ftr-325	3309	190	that	that	SCONJ
ftr-325	3309	191	he	he	PRON
ftr-325	3309	192	willfully	willfully	ADV
ftr-325	3309	193	utilized	utilize	VERB
ftr-325	3309	194	the	the	DET
ftr-325	3309	195	loi	loi	NOUN
ftr-325	3309	196	policies	policy	NOUN
ftr-325	3309	197	in	in	ADP
ftr-325	3309	198	order	order	NOUN
ftr-325	3309	199	to	to	PART
ftr-325	3309	200	evade	evade	VERB
ftr-325	3309	201	taxes.‖	taxes.‖	NOUN
ftr-325	3309	202	(	(	PUNCT
ftr-325	3309	203	4	4	X
ftr-325	3309	204	)	)	PUNCT
ftr-325	3309	205	―because	―because	VERB
ftr-325	3309	206	rozin	rozin	NOUN
ftr-325	3309	207	either	either	CCONJ
ftr-325	3309	208	did	do	AUX
ftr-325	3309	209	not	not	PART
ftr-325	3309	210	provide	provide	VERB
ftr-325	3309	211	full	full	ADJ
ftr-325	3309	212	information	information	NOUN
ftr-325	3309	213	to	to	ADP
ftr-325	3309	214	those	those	PRON
ftr-325	3309	215	he	he	PRON
ftr-325	3309	216	supposedly	supposedly	ADV
ftr-325	3309	217	relied	rely	VERB
ftr-325	3309	218	upon	upon	SCONJ
ftr-325	3309	219	,	,	PUNCT
ftr-325	3309	220	or	or	CCONJ
ftr-325	3309	221	he	he	PRON
ftr-325	3309	222	had	have	VERB
ftr-325	3309	223	reason	reason	NOUN
ftr-325	3309	224	to	to	PART
ftr-325	3309	225	believe	believe	VERB
ftr-325	3309	226	that	that	SCONJ
ftr-325	3309	227	the	the	DET
ftr-325	3309	228	advice	advice	NOUN
ftr-325	3309	229	provided	provide	VERB
ftr-325	3309	230	by	by	ADP
ftr-325	3309	231	these	these	DET
ftr-325	3309	232	individuals	individual	NOUN
ftr-325	3309	233	was	be	AUX
ftr-325	3309	234	incorrect	incorrect	ADJ
ftr-325	3309	235	,	,	PUNCT
ftr-325	3309	236	the	the	DET
ftr-325	3309	237	district	district	NOUN
ftr-325	3309	238	court	court	NOUN
ftr-325	3309	239	correctly	correctly	ADV
ftr-325	3309	240	held	hold	VERB
ftr-325	3309	241	that	that	SCONJ
ftr-325	3309	242	rozin	rozin	PROPN
ftr-325	3309	243	could	could	AUX
ftr-325	3309	244	not	not	PART
ftr-325	3309	245	mount	mount	VERB
ftr-325	3309	246	a	a	DET
ftr-325	3309	247	credible	credible	ADJ
ftr-325	3309	248	good	good	ADJ
ftr-325	3309	249	faith	faith	NOUN
ftr-325	3309	250	reliance	reliance	NOUN
ftr-325	3309	251	defense.‖	defense.‖	NOUN
ftr-325	3309	252	(	(	PUNCT
ftr-325	3309	253	5	5	NUM
ftr-325	3309	254	)	)	PUNCT
ftr-325	3309	255	―because	―because	NOUN
ftr-325	3310	1	[	[	X
ftr-325	3310	2	the	the	DET
ftr-325	3310	3	cpa	cpa	NOUN
ftr-325	3310	4	who	who	PRON
ftr-325	3310	5	prepared	prepare	VERB
ftr-325	3310	6	the	the	DET
ftr-325	3310	7	tax	tax	NOUN
ftr-325	3310	8	returns	return	NOUN
ftr-325	3310	9	]	]	PUNCT
ftr-325	3310	10	was	be	AUX
ftr-325	3310	11	not	not	PART
ftr-325	3310	12	aware	aware	ADJ
ftr-325	3310	13	of	of	ADP
ftr-325	3310	14	the	the	DET
ftr-325	3310	15	full	full	ADJ
ftr-325	3310	16	facts	fact	NOUN
ftr-325	3310	17	regarding	regard	VERB
ftr-325	3310	18	the	the	DET
ftr-325	3310	19	loi	loi	PROPN
ftr-325	3310	20	policies	policy	NOUN
ftr-325	3310	21	,	,	PUNCT
ftr-325	3310	22	rozin	rozin	PROPN
ftr-325	3310	23	can	can	AUX
ftr-325	3310	24	not	not	PART
ftr-325	3310	25	claim	claim	VERB
ftr-325	3310	26	that	that	SCONJ
ftr-325	3310	27	he	he	PRON
ftr-325	3310	28	relied	rely	VERB
ftr-325	3310	29	on	on	ADP
ftr-325	3310	30	[	[	X
ftr-325	3310	31	his	his	PRON
ftr-325	3310	32	]	]	X
ftr-325	3310	33	advice	advice	NOUN
ftr-325	3310	34	in	in	ADP
ftr-325	3310	35	good	good	ADJ
ftr-325	3310	36	faith.‖	faith.‖	NOUN
ftr-325	3310	37	(	(	PUNCT
ftr-325	3310	38	6	6	NUM
ftr-325	3310	39	)	)	PUNCT
ftr-325	3310	40	―rozin	―rozin	VERB
ftr-325	3310	41	did	do	AUX
ftr-325	3310	42	not	not	PART
ftr-325	3310	43	rely	rely	VERB
ftr-325	3310	44	on	on	ADP
ftr-325	3310	45	cohen	cohen	NOUN
ftr-325	3310	46	,	,	PUNCT
ftr-325	3310	47	let	let	VERB
ftr-325	3310	48	alone	alone	ADV
ftr-325	3310	49	rely	rely	VERB
ftr-325	3310	50	on	on	ADP
ftr-325	3310	51	cohen	cohen	PROPN
ftr-325	3310	52	in	in	ADP
ftr-325	3310	53	good	good	ADJ
ftr-325	3310	54	faith	faith	NOUN
ftr-325	3310	55	.	.	PUNCT
ftr-325	3310	56	.	.	PUNCT
ftr-325	3310	57	.	.	PUNCT
ftr-325	3310	58	.	.	PUNCT
ftr-325	3311	1	cohen	cohen	PROPN
ftr-325	3311	2	also	also	ADV
ftr-325	3311	3	told	tell	VERB
ftr-325	3311	4	rozin	rozin	NOUN
ftr-325	3311	5	that	that	SCONJ
ftr-325	3311	6	if	if	SCONJ
ftr-325	3311	7	the	the	DET
ftr-325	3311	8	irs	irs	PROPN
ftr-325	3311	9	did	do	AUX
ftr-325	3311	10	‗challenge	‗challenge	VERB
ftr-325	3311	11	the	the	DET
ftr-325	3311	12	deduction	deduction	NOUN
ftr-325	3311	13	,	,	PUNCT
ftr-325	3311	14	‘	'	PUNCT
ftr-325	3311	15	the	the	DET
ftr-325	3311	16	worst	bad	ADJ
ftr-325	3311	17	thing	thing	NOUN
ftr-325	3311	18	that	that	PRON
ftr-325	3311	19	rozin	rozin	PROPN
ftr-325	3311	20	would	would	AUX
ftr-325	3311	21	have	have	VERB
ftr-325	3311	22	to	to	PART
ftr-325	3311	23	do	do	VERB
ftr-325	3311	24	would	would	AUX
ftr-325	3311	25	be	be	AUX
ftr-325	3311	26	to	to	PART
ftr-325	3311	27	pay	pay	VERB
ftr-325	3311	28	the	the	DET
ftr-325	3311	29	taxes	taxis	NOUN
ftr-325	3311	30	owed	owe	VERB
ftr-325	3311	31	plus	plus	CCONJ
ftr-325	3311	32	interest	interest	NOUN
ftr-325	3311	33	.	.	PUNCT
ftr-325	3312	1	noting	note	VERB
ftr-325	3312	2	the	the	DET
ftr-325	3312	3	possibility	possibility	NOUN
ftr-325	3312	4	that	that	SCONJ
ftr-325	3312	5	the	the	DET
ftr-325	3312	6	irs	irs	PROPN
ftr-325	3312	7	could	could	AUX
ftr-325	3312	8	challenge	challenge	VERB
ftr-325	3312	9	the	the	DET
ftr-325	3312	10	deduction	deduction	NOUN
ftr-325	3312	11	should	should	AUX
ftr-325	3312	12	have	have	AUX
ftr-325	3312	13	raised	raise	VERB
ftr-325	3312	14	a	a	DET
ftr-325	3312	15	red	red	ADJ
ftr-325	3312	16	flag	flag	NOUN
ftr-325	3312	17	for	for	ADP
ftr-325	3312	18	rozin	rozin	NOUN
ftr-325	3312	19	,	,	PUNCT
ftr-325	3312	20	giving	give	VERB
ftr-325	3312	21	him	he	PRON
ftr-325	3312	22	reason	reason	NOUN
ftr-325	3312	23	to	to	PART
ftr-325	3312	24	suspect	suspect	VERB
ftr-325	3312	25	that	that	SCONJ
ftr-325	3312	26	the	the	DET
ftr-325	3312	27	information	information	NOUN
ftr-325	3312	28	cohen	cohen	NOUN
ftr-325	3312	29	provided	provide	VERB
ftr-325	3312	30	him	he	PRON
ftr-325	3312	31	was	be	AUX
ftr-325	3312	32	incorrect	incorrect	ADJ
ftr-325	3312	33	.	.	PUNCT
ftr-325	3313	1	in	in	ADP
ftr-325	3313	2	addition	addition	NOUN
ftr-325	3313	3	.	.	PUNCT
ftr-325	3313	4	.	.	PUNCT
ftr-325	3313	5	.	.	PUNCT
ftr-325	3314	1	cohen‘s	cohen‘s	NOUN
ftr-325	3314	2	motivations	motivation	NOUN
ftr-325	3314	3	were	be	AUX
ftr-325	3314	4	at	at	ADV
ftr-325	3314	5	least	least	ADJ
ftr-325	3314	6	suspect	suspect	ADJ
ftr-325	3314	7	because	because	SCONJ
ftr-325	3314	8	he	he	PRON
ftr-325	3314	9	received	receive	VERB
ftr-325	3314	10	commissions	commission	NOUN
ftr-325	3314	11	from	from	ADP
ftr-325	3314	12	the	the	DET
ftr-325	3314	13	sale	sale	NOUN
ftr-325	3314	14	of	of	ADP
ftr-325	3314	15	the	the	DET
ftr-325	3314	16	loi	loi	NOUN
ftr-325	3314	17	policies.‖	policies.‖	NOUN
ftr-325	3314	18			NOUN
ftr-325	3315	1	if	if	SCONJ
ftr-325	3315	2	those	those	DET
ftr-325	3315	3	―factors‖	―factors‖	PROPN
ftr-325	3315	4	don‘t	don‘t	PROPN
ftr-325	3315	5	describe	describe	VERB
ftr-325	3315	6	a	a	DET
ftr-325	3315	7	lot	lot	NOUN
ftr-325	3315	8	of	of	ADP
ftr-325	3315	9	tax	tax	NOUN
ftr-325	3315	10	shelter	shelter	NOUN
ftr-325	3315	11	investors	investor	NOUN
ftr-325	3315	12	to	to	ADP
ftr-325	3315	13	a	a	DET
ftr-325	3315	14	―t,‖	―t,‖	PROPN
ftr-325	3315	15	we	we	PRON
ftr-325	3315	16	don‘t	don‘t	INTJ
ftr-325	3315	17	know	know	VERB
ftr-325	3315	18	what	what	PRON
ftr-325	3315	19	does	do	VERB
ftr-325	3315	20	!	!	PUNCT
ftr-325	3316	1	3	3	X
ftr-325	3316	2	.	.	X
ftr-325	3316	3	hiding	hide	VERB
ftr-325	3316	4	funds	fund	NOUN
ftr-325	3316	5	to	to	PART
ftr-325	3316	6	try	try	VERB
ftr-325	3316	7	to	to	PART
ftr-325	3316	8	cheat	cheat	VERB
ftr-325	3316	9	creditors	creditor	NOUN
ftr-325	3316	10	isn‘t	isn‘t	VERB
ftr-325	3316	11	the	the	DET
ftr-325	3316	12	same	same	ADJ
ftr-325	3316	13	as	as	ADP
ftr-325	3316	14	hiding	hide	VERB
ftr-325	3316	15	them	they	PRON
ftr-325	3316	16	to	to	PART
ftr-325	3316	17	try	try	VERB
ftr-325	3316	18	to	to	PART
ftr-325	3316	19	cheat	cheat	VERB
ftr-325	3316	20	the	the	DET
ftr-325	3316	21	irs	irs	PROPN
ftr-325	3316	22	,	,	PUNCT
ftr-325	3316	23	even	even	ADV
ftr-325	3316	24	if	if	SCONJ
ftr-325	3316	25	the	the	DET
ftr-325	3316	26	effect	effect	NOUN
ftr-325	3316	27	is	be	AUX
ftr-325	3316	28	the	the	DET
ftr-325	3316	29	same	same	ADJ
ftr-325	3316	30	.	.	PUNCT
ftr-325	3317	1	avenell	avenell	PROPN
ftr-325	3317	2	v.	v.	PROPN
ftr-325	3317	3	commissioner	commissioner	PROPN
ftr-325	3317	4	,	,	PUNCT
ftr-325	3317	5	t.c	t.c	PROPN
ftr-325	3317	6	.	.	PROPN
ftr-325	3317	7	memo	memo	NOUN
ftr-325	3317	8	.	.	PUNCT
ftr-325	3318	1	2012	2012	NUM
ftr-325	3318	2	-	-	SYM
ftr-325	3318	3	32	32	NUM
ftr-325	3318	4	(	(	PUNCT
ftr-325	3318	5	2/2/12	2/2/12	NUM
ftr-325	3318	6	)	)	PUNCT
ftr-325	3318	7	.	.	PUNCT
ftr-325	3319	1	the	the	DET
ftr-325	3319	2	taxpayer	taxpayer	NOUN
ftr-325	3319	3	diverted	divert	VERB
ftr-325	3319	4	funds	fund	NOUN
ftr-325	3319	5	from	from	ADP
ftr-325	3319	6	the	the	DET
ftr-325	3319	7	corporation	corporation	NOUN
ftr-325	3319	8	(	(	PUNCT
ftr-325	3319	9	tacon	tacon	NOUN
ftr-325	3319	10	)	)	PUNCT
ftr-325	3319	11	of	of	ADP
ftr-325	3319	12	which	which	PRON
ftr-325	3319	13	he	he	PRON
ftr-325	3319	14	was	be	AUX
ftr-325	3319	15	the	the	DET
ftr-325	3319	16	president	president	NOUN
ftr-325	3319	17	and	and	CCONJ
ftr-325	3319	18	a	a	DET
ftr-325	3319	19	96	96	NUM
ftr-325	3319	20	percent	percent	NOUN
ftr-325	3319	21	shareholder	shareholder	NOUN
ftr-325	3319	22	.	.	PUNCT
ftr-325	3320	1	the	the	DET
ftr-325	3320	2	primary	primary	ADJ
ftr-325	3320	3	issue	issue	NOUN
ftr-325	3320	4	in	in	ADP
ftr-325	3320	5	the	the	DET
ftr-325	3320	6	case	case	NOUN
ftr-325	3320	7	was	be	AUX
ftr-325	3320	8	not	not	PART
ftr-325	3320	9	whether	whether	SCONJ
ftr-325	3320	10	he	he	PRON
ftr-325	3320	11	was	be	AUX
ftr-325	3320	12	liable	liable	ADJ
ftr-325	3320	13	for	for	ADP
ftr-325	3320	14	income	income	NOUN
ftr-325	3320	15	taxes	taxis	NOUN
ftr-325	3320	16	on	on	ADP
ftr-325	3320	17	the	the	DET
ftr-325	3320	18	diverted	divert	VERB
ftr-325	3320	19	funds	fund	NOUN
ftr-325	3320	20	,	,	PUNCT
ftr-325	3320	21	but	but	CCONJ
ftr-325	3320	22	whether	whether	SCONJ
ftr-325	3320	23	he	he	PRON
ftr-325	3320	24	was	be	AUX
ftr-325	3320	25	liable	liable	ADJ
ftr-325	3320	26	for	for	ADP
ftr-325	3320	27	the	the	DET
ftr-325	3320	28	civil	civil	ADJ
ftr-325	3320	29	tax	tax	NOUN
ftr-325	3320	30	fraud	fraud	NOUN
ftr-325	3320	31	penalty	penalty	NOUN
ftr-325	3320	32	.	.	PUNCT
ftr-325	3321	1	the	the	DET
ftr-325	3321	2	taxpayer	taxpayer	NOUN
ftr-325	3321	3	,	,	PUNCT
ftr-325	3321	4	represented	represent	VERB
ftr-325	3321	5	by	by	ADP
ftr-325	3321	6	larry	larry	PROPN
ftr-325	3321	7	672	672	NUM
ftr-325	3321	8	florida	florida	PROPN
ftr-325	3321	9	tax	tax	NOUN
ftr-325	3321	10	review	review	NOUN
ftr-325	3321	11	[	[	X
ftr-325	3321	12	vol	vol	NOUN
ftr-325	3321	13	.	.	PUNCT
ftr-325	3321	14	13:10	13:10	NUM
ftr-325	3321	15	sherlock	sherlock	NOUN
ftr-325	3321	16	of	of	ADP
ftr-325	3321	17	the	the	DET
ftr-325	3321	18	chamberlain	chamberlain	PROPN
ftr-325	3321	19	hrdlicka	hrdlicka	PROPN
ftr-325	3321	20	firm	firm	PROPN
ftr-325	3321	21	,	,	PUNCT
ftr-325	3321	22	argued	argue	VERB
ftr-325	3321	23	that	that	SCONJ
ftr-325	3321	24	he	he	PRON
ftr-325	3321	25	did	do	AUX
ftr-325	3321	26	not	not	PART
ftr-325	3321	27	divert	divert	VERB
ftr-325	3321	28	the	the	DET
ftr-325	3321	29	funds	fund	NOUN
ftr-325	3321	30	with	with	ADP
ftr-325	3321	31	intent	intent	NOUN
ftr-325	3321	32	to	to	PART
ftr-325	3321	33	evade	evade	VERB
ftr-325	3321	34	tax	tax	NOUN
ftr-325	3321	35	but	but	CCONJ
ftr-325	3321	36	rather	rather	ADV
ftr-325	3321	37	to	to	PART
ftr-325	3321	38	hide	hide	VERB
ftr-325	3321	39	the	the	DET
ftr-325	3321	40	funds	fund	NOUN
ftr-325	3321	41	from	from	ADP
ftr-325	3321	42	a	a	DET
ftr-325	3321	43	judgment	judgment	NOUN
ftr-325	3321	44	creditor	creditor	NOUN
ftr-325	3321	45	of	of	ADP
ftr-325	3321	46	the	the	DET
ftr-325	3321	47	corporation	corporation	NOUN
ftr-325	3321	48	.	.	PUNCT
ftr-325	3322	1	even	even	ADV
ftr-325	3322	2	though	though	SCONJ
ftr-325	3322	3	part	part	NOUN
ftr-325	3322	4	of	of	ADP
ftr-325	3322	5	the	the	DET
ftr-325	3322	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3322	7	behavior	behavior	NOUN
ftr-325	3322	8	included	include	VERB
ftr-325	3322	9	the	the	DET
ftr-325	3322	10	use	use	NOUN
ftr-325	3322	11	of	of	ADP
ftr-325	3322	12	a	a	DET
ftr-325	3322	13	cayman	cayman	PROPN
ftr-325	3322	14	island	island	PROPN
ftr-325	3322	15	bank	bank	PROPN
ftr-325	3322	16	account	account	PROPN
ftr-325	3322	17	,	,	PUNCT
ftr-325	3322	18	judge	judge	PROPN
ftr-325	3322	19	kroupa	kroupa	PROPN
ftr-325	3322	20	held	hold	VERB
ftr-325	3322	21	that	that	SCONJ
ftr-325	3322	22	the	the	DET
ftr-325	3322	23	irs	irs	PROPN
ftr-325	3322	24	had	have	AUX
ftr-325	3322	25	failed	fail	VERB
ftr-325	3322	26	to	to	PART
ftr-325	3322	27	prove	prove	VERB
ftr-325	3322	28	fraud	fraud	NOUN
ftr-325	3322	29	by	by	ADP
ftr-325	3322	30	clear	clear	ADJ
ftr-325	3322	31	and	and	CCONJ
ftr-325	3322	32	convincing	convincing	ADJ
ftr-325	3322	33	evidence	evidence	NOUN
ftr-325	3322	34	.	.	PUNCT
ftr-325	3323	1	she	she	PRON
ftr-325	3323	2	reasoned	reason	VERB
ftr-325	3323	3	that	that	SCONJ
ftr-325	3323	4	―he	―he	PRON
ftr-325	3323	5	did	do	AUX
ftr-325	3323	6	not	not	PART
ftr-325	3323	7	understand	understand	VERB
ftr-325	3323	8	that	that	DET
ftr-325	3323	9	tacon	tacon	NOUN
ftr-325	3323	10	was	be	AUX
ftr-325	3323	11	a	a	DET
ftr-325	3323	12	separate	separate	ADJ
ftr-325	3323	13	entity	entity	NOUN
ftr-325	3323	14	and	and	CCONJ
ftr-325	3323	15	that	that	DET
ftr-325	3323	16	tacon‘s	tacon‘s	NOUN
ftr-325	3323	17	funds	fund	NOUN
ftr-325	3323	18	were	be	AUX
ftr-325	3323	19	different	different	ADJ
ftr-325	3323	20	and	and	CCONJ
ftr-325	3323	21	separate	separate	ADJ
ftr-325	3323	22	from	from	ADP
ftr-325	3323	23	his	his	PRON
ftr-325	3323	24	own	own	ADJ
ftr-325	3323	25	.	.	PUNCT
ftr-325	3323	26	.	.	PUNCT
ftr-325	3323	27	.	.	PUNCT
ftr-325	3323	28	.	.	PUNCT
ftr-325	3324	1	[	[	X
ftr-325	3324	2	s]pending	s]pende	VERB
ftr-325	3324	3	company	company	NOUN
ftr-325	3324	4	funds	fund	NOUN
ftr-325	3324	5	for	for	ADP
ftr-325	3324	6	personal	personal	ADJ
ftr-325	3324	7	use	use	NOUN
ftr-325	3324	8	is	be	AUX
ftr-325	3324	9	not	not	PART
ftr-325	3324	10	per	per	ADP
ftr-325	3324	11	se	se	X
ftr-325	3324	12	fraudulent	fraudulent	ADJ
ftr-325	3324	13	.	.	PUNCT
ftr-325	3324	14	.	.	PUNCT
ftr-325	3324	15	.	.	PUNCT
ftr-325	3324	16	.	.	PUNCT
ftr-325	3325	1	[	[	X
ftr-325	3325	2	p]etitioner‘s	p]etitioner‘s	NOUN
ftr-325	3325	3	actions	action	NOUN
ftr-325	3325	4	stemmed	stem	VERB
ftr-325	3325	5	from	from	ADP
ftr-325	3325	6	an	an	DET
ftr-325	3325	7	intent	intent	NOUN
ftr-325	3325	8	to	to	PART
ftr-325	3325	9	avoid	avoid	VERB
ftr-325	3325	10	judgment	judgment	NOUN
ftr-325	3325	11	collection	collection	NOUN
ftr-325	3325	12	coupled	couple	VERB
ftr-325	3325	13	with	with	ADP
ftr-325	3325	14	a	a	DET
ftr-325	3325	15	lack	lack	NOUN
ftr-325	3325	16	of	of	ADP
ftr-325	3325	17	sophistication	sophistication	NOUN
ftr-325	3325	18	about	about	ADP
ftr-325	3325	19	and	and	CCONJ
ftr-325	3325	20	attention	attention	NOUN
ftr-325	3325	21	to	to	ADP
ftr-325	3325	22	legal	legal	ADJ
ftr-325	3325	23	obligations	obligation	NOUN
ftr-325	3325	24	and	and	CCONJ
ftr-325	3325	25	financial	financial	ADJ
ftr-325	3325	26	details.‖	details.‖	NOUN
ftr-325	3325	27	4	4	NUM
ftr-325	3325	28	.	.	PUNCT
ftr-325	3325	29	inconsistent	inconsistent	ADJ
ftr-325	3325	30	forms	form	NOUN
ftr-325	3325	31	1099	1099	NUM
ftr-325	3325	32	from	from	ADP
ftr-325	3325	33	year	year	NOUN
ftr-325	3325	34	to	to	ADP
ftr-325	3325	35	year	year	NOUN
ftr-325	3325	36	for	for	ADP
ftr-325	3325	37	the	the	DET
ftr-325	3325	38	same	same	ADJ
ftr-325	3325	39	payment	payment	NOUN
ftr-325	3325	40	give	give	VERB
ftr-325	3325	41	rise	rise	NOUN
ftr-325	3325	42	to	to	ADP
ftr-325	3325	43	a	a	DET
ftr-325	3325	44	―reasonable	―reasonable	ADJ
ftr-325	3325	45	cause‖	cause‖	PROPN
ftr-325	3325	46	defense	defense	NOUN
ftr-325	3325	47	to	to	PART
ftr-325	3325	48	accuracy	accuracy	VERB
ftr-325	3325	49	related	relate	VERB
ftr-325	3325	50	penalties	penalty	NOUN
ftr-325	3325	51	.	.	PUNCT
ftr-325	3326	1	sewards	seward	NOUN
ftr-325	3326	2	v.	v.	ADP
ftr-325	3326	3	commissioner	commissioner	NOUN
ftr-325	3326	4	,	,	PUNCT
ftr-325	3326	5	138	138	NUM
ftr-325	3326	6	t.c	t.c	PROPN
ftr-325	3326	7	.	.	PUNCT
ftr-325	3327	1	no	no	INTJ
ftr-325	3327	2	.	.	NOUN
ftr-325	3327	3	15	15	NUM
ftr-325	3327	4	(	(	PUNCT
ftr-325	3327	5	4/2/12	4/2/12	PROPN
ftr-325	3327	6	)	)	PUNCT
ftr-325	3327	7	.	.	PUNCT
ftr-325	3328	1	the	the	DET
ftr-325	3328	2	taxpayer	taxpayer	NOUN
ftr-325	3328	3	,	,	PUNCT
ftr-325	3328	4	who	who	PRON
ftr-325	3328	5	had	have	AUX
ftr-325	3328	6	been	be	AUX
ftr-325	3328	7	a	a	DET
ftr-325	3328	8	policeman	policeman	NOUN
ftr-325	3328	9	until	until	SCONJ
ftr-325	3328	10	he	he	PRON
ftr-325	3328	11	retired	retire	VERB
ftr-325	3328	12	following	follow	VERB
ftr-325	3328	13	a	a	DET
ftr-325	3328	14	service	service	NOUN
ftr-325	3328	15	related	relate	VERB
ftr-325	3328	16	injury	injury	NOUN
ftr-325	3328	17	,	,	PUNCT
ftr-325	3328	18	was	be	AUX
ftr-325	3328	19	eligible	eligible	ADJ
ftr-325	3328	20	for	for	ADP
ftr-325	3328	21	two	two	NUM
ftr-325	3328	22	types	type	NOUN
ftr-325	3328	23	of	of	ADP
ftr-325	3328	24	retirement	retirement	NOUN
ftr-325	3328	25	plans	plan	NOUN
ftr-325	3328	26	:	:	PUNCT
ftr-325	3328	27	(	(	PUNCT
ftr-325	3328	28	1	1	X
ftr-325	3328	29	)	)	PUNCT
ftr-325	3328	30	a	a	DET
ftr-325	3328	31	service	service	NOUN
ftr-325	3328	32	retirement	retirement	NOUN
ftr-325	3328	33	based	base	VERB
ftr-325	3328	34	on	on	ADP
ftr-325	3328	35	his	his	PRON
ftr-325	3328	36	length	length	NOUN
ftr-325	3328	37	of	of	ADP
ftr-325	3328	38	service	service	NOUN
ftr-325	3328	39	(	(	PUNCT
ftr-325	3328	40	service	service	NOUN
ftr-325	3328	41	retirement	retirement	NOUN
ftr-325	3328	42	)	)	PUNCT
ftr-325	3328	43	and	and	CCONJ
ftr-325	3328	44	(	(	PUNCT
ftr-325	3328	45	2	2	X
ftr-325	3328	46	)	)	PUNCT
ftr-325	3328	47	a	a	DET
ftr-325	3328	48	service	service	NOUN
ftr-325	3328	49	-	-	PUNCT
ftr-325	3328	50	connected	connect	VERB
ftr-325	3328	51	disability	disability	NOUN
ftr-325	3328	52	retirement	retirement	NOUN
ftr-325	3328	53	based	base	VERB
ftr-325	3328	54	on	on	ADP
ftr-325	3328	55	his	his	PRON
ftr-325	3328	56	service	service	NOUN
ftr-325	3328	57	-	-	PUNCT
ftr-325	3328	58	connected	connect	VERB
ftr-325	3328	59	injuries	injury	NOUN
ftr-325	3328	60	(	(	PUNCT
ftr-325	3328	61	scd	scd	PROPN
ftr-325	3328	62	retirement	retirement	PROPN
ftr-325	3328	63	)	)	PUNCT
ftr-325	3328	64	.	.	PUNCT
ftr-325	3329	1	under	under	ADP
ftr-325	3329	2	the	the	DET
ftr-325	3329	3	scd	scd	NOUN
ftr-325	3329	4	plan	plan	NOUN
ftr-325	3329	5	,	,	PUNCT
ftr-325	3329	6	a	a	DET
ftr-325	3329	7	policeman	policeman	NOUN
ftr-325	3329	8	was	be	AUX
ftr-325	3329	9	eligible	eligible	ADJ
ftr-325	3329	10	for	for	ADP
ftr-325	3329	11	a	a	DET
ftr-325	3329	12	benefit	benefit	NOUN
ftr-325	3329	13	equal	equal	ADJ
ftr-325	3329	14	to	to	ADP
ftr-325	3329	15	the	the	DET
ftr-325	3329	16	greater	great	ADJ
ftr-325	3329	17	of	of	ADP
ftr-325	3329	18	(	(	PUNCT
ftr-325	3329	19	1	1	NUM
ftr-325	3329	20	)	)	PUNCT
ftr-325	3329	21	one	one	NUM
ftr-325	3329	22	-	-	PUNCT
ftr-325	3329	23	half	half	NOUN
ftr-325	3329	24	of	of	ADP
ftr-325	3329	25	final	final	ADJ
ftr-325	3329	26	salary	salary	NOUN
ftr-325	3329	27	,	,	PUNCT
ftr-325	3329	28	or	or	CCONJ
ftr-325	3329	29	(	(	PUNCT
ftr-325	3329	30	2	2	X
ftr-325	3329	31	)	)	PUNCT
ftr-325	3329	32	the	the	DET
ftr-325	3329	33	service	service	NOUN
ftr-325	3329	34	retirement	retirement	NOUN
ftr-325	3329	35	benefit	benefit	NOUN
ftr-325	3329	36	.	.	PUNCT
ftr-325	3330	1	one	one	NUM
ftr-325	3330	2	-	-	PUNCT
ftr-325	3330	3	half	half	NOUN
ftr-325	3330	4	of	of	ADP
ftr-325	3330	5	the	the	DET
ftr-325	3330	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3330	7	salary	salary	NOUN
ftr-325	3330	8	was	be	AUX
ftr-325	3330	9	$	$	SYM
ftr-325	3330	10	7,046	7,046	NUM
ftr-325	3330	11	annually	annually	ADV
ftr-325	3330	12	while	while	SCONJ
ftr-325	3330	13	the	the	DET
ftr-325	3330	14	service	service	NOUN
ftr-325	3330	15	benefit	benefit	NOUN
ftr-325	3330	16	was	be	AUX
ftr-325	3330	17	$	$	SYM
ftr-325	3330	18	12,861	12,861	NUM
ftr-325	3330	19	.	.	PUNCT
ftr-325	3331	1	the	the	DET
ftr-325	3331	2	taxpayer	taxpayer	NOUN
ftr-325	3331	3	originally	originally	ADV
ftr-325	3331	4	received	receive	VERB
ftr-325	3331	5	2001	2001	NUM
ftr-325	3331	6	and	and	CCONJ
ftr-325	3331	7	2002	2002	NUM
ftr-325	3331	8	forms	form	NOUN
ftr-325	3331	9	1099	1099	NUM
ftr-325	3331	10	-	-	PUNCT
ftr-325	3331	11	r	r	NOUN
ftr-325	3331	12	indicating	indicate	VERB
ftr-325	3331	13	that	that	SCONJ
ftr-325	3331	14	his	his	PRON
ftr-325	3331	15	service	service	NOUN
ftr-325	3331	16	retirement	retirement	NOUN
ftr-325	3331	17	payments	payment	NOUN
ftr-325	3331	18	were	be	AUX
ftr-325	3331	19	fully	fully	ADV
ftr-325	3331	20	taxable	taxable	ADJ
ftr-325	3331	21	.	.	PUNCT
ftr-325	3332	1	after	after	SCONJ
ftr-325	3332	2	his	his	PRON
ftr-325	3332	3	scd	scd	PROPN
ftr-325	3332	4	retirement	retirement	NOUN
ftr-325	3332	5	became	become	VERB
ftr-325	3332	6	effective	effective	ADJ
ftr-325	3332	7	,	,	PUNCT
ftr-325	3332	8	he	he	PRON
ftr-325	3332	9	received	receive	VERB
ftr-325	3332	10	amended	amend	VERB
ftr-325	3332	11	2001	2001	NUM
ftr-325	3332	12	and	and	CCONJ
ftr-325	3332	13	2002	2002	NUM
ftr-325	3332	14	forms	form	NOUN
ftr-325	3332	15	1099	1099	NUM
ftr-325	3332	16	-	-	PUNCT
ftr-325	3332	17	r	r	NOUN
ftr-325	3332	18	indicating	indicate	VERB
ftr-325	3332	19	that	that	SCONJ
ftr-325	3332	20	the	the	DET
ftr-325	3332	21	taxable	taxable	ADJ
ftr-325	3332	22	amount	amount	NOUN
ftr-325	3332	23	was	be	AUX
ftr-325	3332	24	not	not	PART
ftr-325	3332	25	determined	determine	VERB
ftr-325	3332	26	.	.	PUNCT
ftr-325	3333	1	he	he	PRON
ftr-325	3333	2	subsequently	subsequently	ADV
ftr-325	3333	3	received	receive	VERB
ftr-325	3333	4	2003	2003	NUM
ftr-325	3333	5	,	,	PUNCT
ftr-325	3333	6	2004	2004	NUM
ftr-325	3333	7	,	,	PUNCT
ftr-325	3333	8	and	and	CCONJ
ftr-325	3333	9	2005	2005	NUM
ftr-325	3333	10	forms	form	NOUN
ftr-325	3333	11	1099	1099	NUM
ftr-325	3333	12	-	-	PUNCT
ftr-325	3333	13	r	r	NOUN
ftr-325	3333	14	also	also	ADV
ftr-325	3333	15	indicating	indicate	VERB
ftr-325	3333	16	that	that	SCONJ
ftr-325	3333	17	the	the	DET
ftr-325	3333	18	taxable	taxable	ADJ
ftr-325	3333	19	amount	amount	NOUN
ftr-325	3333	20	was	be	AUX
ftr-325	3333	21	not	not	PART
ftr-325	3333	22	determined	determine	VERB
ftr-325	3333	23	.	.	PUNCT
ftr-325	3334	1	a	a	DET
ftr-325	3334	2	letter	letter	NOUN
ftr-325	3334	3	dated	date	VERB
ftr-325	3334	4	december	december	PROPN
ftr-325	3334	5	20	20	NUM
ftr-325	3334	6	,	,	PUNCT
ftr-325	3334	7	2006	2006	NUM
ftr-325	3334	8	,	,	PUNCT
ftr-325	3334	9	notified	notify	VERB
ftr-325	3334	10	the	the	DET
ftr-325	3334	11	taxpayer	taxpayer	NOUN
ftr-325	3334	12	that	that	SCONJ
ftr-325	3334	13	beginning	begin	VERB
ftr-325	3334	14	in	in	ADP
ftr-325	3334	15	2006	2006	NUM
ftr-325	3334	16	benefits	benefit	NOUN
ftr-325	3334	17	equal	equal	ADJ
ftr-325	3334	18	to	to	ADP
ftr-325	3334	19	50	50	NUM
ftr-325	3334	20	percent	percent	NOUN
ftr-325	3334	21	of	of	ADP
ftr-325	3334	22	his	his	PRON
ftr-325	3334	23	final	final	ADJ
ftr-325	3334	24	compensation	compensation	NOUN
ftr-325	3334	25	would	would	AUX
ftr-325	3334	26	be	be	AUX
ftr-325	3334	27	reported	report	VERB
ftr-325	3334	28	as	as	ADP
ftr-325	3334	29	taxable	taxable	ADJ
ftr-325	3334	30	,	,	PUNCT
ftr-325	3334	31	and	and	CCONJ
ftr-325	3334	32	he	he	PRON
ftr-325	3334	33	received	receive	VERB
ftr-325	3334	34	a	a	DET
ftr-325	3334	35	2006	2006	NUM
ftr-325	3334	36	form	form	NOUN
ftr-325	3334	37	1099	1099	NUM
ftr-325	3334	38	-	-	PUNCT
ftr-325	3334	39	r	r	NOUN
ftr-325	3334	40	indicating	indicate	VERB
ftr-325	3334	41	a	a	DET
ftr-325	3334	42	portion	portion	NOUN
ftr-325	3334	43	of	of	ADP
ftr-325	3334	44	his	his	PRON
ftr-325	3334	45	scd	scd	NOUN
ftr-325	3334	46	retirement	retirement	NOUN
ftr-325	3334	47	payments	payment	NOUN
ftr-325	3334	48	was	be	AUX
ftr-325	3334	49	taxable	taxable	ADJ
ftr-325	3334	50	,	,	PUNCT
ftr-325	3334	51	but	but	CCONJ
ftr-325	3334	52	the	the	DET
ftr-325	3334	53	taxpayer	taxpayer	NOUN
ftr-325	3334	54	did	do	AUX
ftr-325	3334	55	not	not	PART
ftr-325	3334	56	report	report	VERB
ftr-325	3334	57	any	any	PRON
ftr-325	3334	58	of	of	ADP
ftr-325	3334	59	his	his	PRON
ftr-325	3334	60	benefits	benefit	NOUN
ftr-325	3334	61	as	as	ADP
ftr-325	3334	62	taxable	taxable	ADJ
ftr-325	3334	63	income	income	NOUN
ftr-325	3334	64	.	.	PUNCT
ftr-325	3335	1	the	the	DET
ftr-325	3335	2	tax	tax	NOUN
ftr-325	3335	3	court	court	NOUN
ftr-325	3335	4	(	(	PUNCT
ftr-325	3335	5	judge	judge	PROPN
ftr-325	3335	6	foley	foley	PROPN
ftr-325	3335	7	)	)	PUNCT
ftr-325	3335	8	held	hold	VERB
ftr-325	3335	9	that	that	SCONJ
ftr-325	3335	10	an	an	DET
ftr-325	3335	11	amount	amount	NOUN
ftr-325	3335	12	equal	equal	ADJ
ftr-325	3335	13	to	to	ADP
ftr-325	3335	14	the	the	DET
ftr-325	3335	15	minimum	minimum	ADJ
ftr-325	3335	16	payment	payment	NOUN
ftr-325	3335	17	under	under	ADP
ftr-325	3335	18	the	the	DET
ftr-325	3335	19	scd	scd	PROPN
ftr-325	3335	20	retirement	retirement	PROPN
ftr-325	3335	21	plan	plan	NOUN
ftr-325	3335	22	—	—	PUNCT
ftr-325	3335	23	one	one	NUM
ftr-325	3335	24	-	-	PUNCT
ftr-325	3335	25	half	half	NOUN
ftr-325	3335	26	of	of	ADP
ftr-325	3335	27	final	final	ADJ
ftr-325	3335	28	salary	salary	NOUN
ftr-325	3335	29	—	—	PUNCT
ftr-325	3335	30	was	be	AUX
ftr-325	3335	31	excludable	excludable	ADJ
ftr-325	3335	32	under	under	ADP
ftr-325	3335	33	§	§	PROPN
ftr-325	3335	34	104(a)(1	104(a)(1	NUM
ftr-325	3335	35	)	)	PUNCT
ftr-325	3335	36	as	as	ADP
ftr-325	3335	37	an	an	DET
ftr-325	3335	38	amount	amount	NOUN
ftr-325	3335	39	received	receive	VERB
ftr-325	3335	40	pursuant	pursuant	ADV
ftr-325	3335	41	to	to	ADP
ftr-325	3335	42	a	a	DET
ftr-325	3335	43	workmen‘s	workmen‘s	PROPN
ftr-325	3335	44	compensation	compensation	PROPN
ftr-325	3335	45	act	act	NOUN
ftr-325	3335	46	or	or	CCONJ
ftr-325	3335	47	a	a	DET
ftr-325	3335	48	statute	statute	NOUN
ftr-325	3335	49	in	in	ADP
ftr-325	3335	50	the	the	DET
ftr-325	3335	51	nature	nature	NOUN
ftr-325	3335	52	of	of	ADP
ftr-325	3335	53	a	a	DET
ftr-325	3335	54	workmen‘s	workmen‘s	PROPN
ftr-325	3335	55	compensation	compensation	PROPN
ftr-325	3335	56	act	act	NOUN
ftr-325	3335	57	.	.	PUNCT
ftr-325	3336	1	but	but	CCONJ
ftr-325	3336	2	the	the	DET
ftr-325	3336	3	remaining	remain	VERB
ftr-325	3336	4	benefit	benefit	NOUN
ftr-325	3336	5	was	be	AUX
ftr-325	3336	6	not	not	PART
ftr-325	3336	7	excludable	excludable	ADJ
ftr-325	3336	8	because	because	SCONJ
ftr-325	3336	9	it	it	PRON
ftr-325	3336	10	was	be	AUX
ftr-325	3336	11	determined	determine	VERB
ftr-325	3336	12	by	by	ADP
ftr-325	3336	13	reference	reference	NOUN
ftr-325	3336	14	to	to	ADP
ftr-325	3336	15	the	the	DET
ftr-325	3336	16	employee‘s	employee‘s	PROPN
ftr-325	3336	17	age	age	NOUN
ftr-325	3336	18	or	or	CCONJ
ftr-325	3336	19	length	length	NOUN
ftr-325	3336	20	of	of	ADP
ftr-325	3336	21	service	service	NOUN
ftr-325	3336	22	,	,	PUNCT
ftr-325	3336	23	citing	cite	VERB
ftr-325	3336	24	reg	reg	NOUN
ftr-325	3336	25	.	.	PUNCT
ftr-325	3337	1	§	§	PROPN
ftr-325	3337	2	1.104	1.104	NUM
ftr-325	3337	3	-	-	SYM
ftr-325	3337	4	1(b	1(b	NUM
ftr-325	3337	5	)	)	PUNCT
ftr-325	3337	6	.	.	PUNCT
ftr-325	3338	1	however	however	ADV
ftr-325	3338	2	,	,	PUNCT
ftr-325	3338	3	judge	judge	PROPN
ftr-325	3338	4	foley	foley	PROPN
ftr-325	3338	5	declined	decline	VERB
ftr-325	3338	6	to	to	PART
ftr-325	3338	7	uphold	uphold	VERB
ftr-325	3338	8	the	the	DET
ftr-325	3338	9	§	§	PROPN
ftr-325	3338	10	6662	6662	NUM
ftr-325	3338	11	accuracy	accuracy	NOUN
ftr-325	3338	12	-	-	PUNCT
ftr-325	3338	13	related	relate	VERB
ftr-325	3338	14	penalties	penalty	NOUN
ftr-325	3338	15	imposed	impose	VERB
ftr-325	3338	16	by	by	ADP
ftr-325	3338	17	the	the	DET
ftr-325	3338	18	irs	irs	PROPN
ftr-325	3338	19	.	.	PUNCT
ftr-325	3339	1	he	he	PRON
ftr-325	3339	2	held	hold	VERB
ftr-325	3339	3	that	that	SCONJ
ftr-325	3339	4	the	the	DET
ftr-325	3339	5	taxpayer	taxpayer	NOUN
ftr-325	3339	6	had	have	VERB
ftr-325	3339	7	reasonable	reasonable	ADJ
ftr-325	3339	8	cause	cause	NOUN
ftr-325	3339	9	because	because	SCONJ
ftr-325	3339	10	over	over	ADP
ftr-325	3339	11	the	the	DET
ftr-325	3339	12	course	course	NOUN
ftr-325	3339	13	of	of	ADP
ftr-325	3339	14	several	several	ADJ
ftr-325	3339	15	years	year	NOUN
ftr-325	3339	16	the	the	DET
ftr-325	3339	17	forms	form	NOUN
ftr-325	3339	18	1099	1099	NUM
ftr-325	3339	19	varied	varied	ADJ
ftr-325	3339	20	.	.	PUNCT
ftr-325	3340	1	2013	2013	NUM
ftr-325	3340	2	]	]	PUNCT
ftr-325	3340	3	recent	recent	ADJ
ftr-325	3340	4	developments	development	NOUN
ftr-325	3340	5	in	in	ADP
ftr-325	3340	6	federal	federal	ADJ
ftr-325	3340	7	income	income	NOUN
ftr-325	3340	8	taxation	taxation	NOUN
ftr-325	3340	9	673	673	NUM
ftr-325	3340	10	5	5	NUM
ftr-325	3340	11	.	.	PUNCT
ftr-325	3341	1	filing	file	VERB
ftr-325	3341	2	a	a	DET
ftr-325	3341	3	false	false	ADJ
ftr-325	3341	4	return	return	NOUN
ftr-325	3341	5	or	or	CCONJ
ftr-325	3341	6	aiding	aid	VERB
ftr-325	3341	7	and	and	CCONJ
ftr-325	3341	8	abetting	abet	VERB
ftr-325	3341	9	the	the	DET
ftr-325	3341	10	filing	filing	NOUN
ftr-325	3341	11	of	of	ADP
ftr-325	3341	12	a	a	DET
ftr-325	3341	13	false	false	ADJ
ftr-325	3341	14	return	return	NOUN
ftr-325	3341	15	by	by	ADP
ftr-325	3341	16	a	a	DET
ftr-325	3341	17	lawful	lawful	ADJ
ftr-325	3341	18	permanent	permanent	ADJ
ftr-325	3341	19	resident	resident	ADJ
ftr-325	3341	20	alien	alien	NOUN
ftr-325	3341	21	carries	carry	VERB
ftr-325	3341	22	a	a	DET
ftr-325	3341	23	really	really	ADV
ftr-325	3341	24	stiff	stiff	ADJ
ftr-325	3341	25	penalty	penalty	NOUN
ftr-325	3341	26	.	.	PUNCT
ftr-325	3342	1	bye	bye	INTJ
ftr-325	3342	2	-	-	INTJ
ftr-325	3342	3	bye	bye	INTJ
ftr-325	3342	4	america	america	PROPN
ftr-325	3342	5	!	!	PUNCT
ftr-325	3343	1	kawashima	kawashima	PROPN
ftr-325	3343	2	v.	v.	PROPN
ftr-325	3343	3	holder	holder	PROPN
ftr-325	3343	4	,	,	PUNCT
ftr-325	3343	5	132	132	NUM
ftr-325	3343	6	s.	s.	PROPN
ftr-325	3343	7	ct	ct	PROPN
ftr-325	3343	8	.	.	PROPN
ftr-325	3343	9	1166	1166	NUM
ftr-325	3343	10	(	(	PUNCT
ftr-325	3343	11	2/21/12	2/21/12	NUM
ftr-325	3343	12	)	)	PUNCT
ftr-325	3343	13	.	.	PUNCT
ftr-325	3344	1	in	in	ADP
ftr-325	3344	2	a	a	DET
ftr-325	3344	3	6	6	NUM
ftr-325	3344	4	-	-	SYM
ftr-325	3344	5	3	3	NUM
ftr-325	3344	6	decision	decision	NOUN
ftr-325	3344	7	written	write	VERB
ftr-325	3344	8	by	by	ADP
ftr-325	3344	9	justice	justice	PROPN
ftr-325	3344	10	thomas	thomas	PROPN
ftr-325	3344	11	,	,	PUNCT
ftr-325	3344	12	the	the	DET
ftr-325	3344	13	supreme	supreme	PROPN
ftr-325	3344	14	court	court	PROPN
ftr-325	3344	15	held	hold	VERB
ftr-325	3344	16	that	that	SCONJ
ftr-325	3344	17	a	a	DET
ftr-325	3344	18	lawful	lawful	ADJ
ftr-325	3344	19	permanent	permanent	ADJ
ftr-325	3344	20	resident	resident	NOUN
ftr-325	3344	21	alien	alien	NOUN
ftr-325	3344	22	could	could	AUX
ftr-325	3344	23	be	be	AUX
ftr-325	3344	24	deported	deport	VERB
ftr-325	3344	25	as	as	ADP
ftr-325	3344	26	a	a	DET
ftr-325	3344	27	result	result	NOUN
ftr-325	3344	28	of	of	ADP
ftr-325	3344	29	conviction	conviction	NOUN
ftr-325	3344	30	of	of	ADP
ftr-325	3344	31	willfully	willfully	ADV
ftr-325	3344	32	making	make	VERB
ftr-325	3344	33	and	and	CCONJ
ftr-325	3344	34	subscribing	subscribe	VERB
ftr-325	3344	35	a	a	DET
ftr-325	3344	36	false	false	ADJ
ftr-325	3344	37	(	(	PUNCT
ftr-325	3344	38	not	not	PART
ftr-325	3344	39	necessarily	necessarily	ADV
ftr-325	3344	40	fraudulent	fraudulent	ADJ
ftr-325	3344	41	)	)	PUNCT
ftr-325	3344	42	tax	tax	NOUN
ftr-325	3344	43	return	return	NOUN
ftr-325	3344	44	,	,	PUNCT
ftr-325	3344	45	which	which	PRON
ftr-325	3344	46	is	be	AUX
ftr-325	3344	47	a	a	DET
ftr-325	3344	48	criminal	criminal	ADJ
ftr-325	3344	49	offense	offense	NOUN
ftr-325	3344	50	under	under	ADP
ftr-325	3344	51	§	§	PROPN
ftr-325	3344	52	7206(1	7206(1	NUM
ftr-325	3344	53	)	)	PUNCT
ftr-325	3344	54	,	,	PUNCT
ftr-325	3344	55	or	or	CCONJ
ftr-325	3344	56	a	a	DET
ftr-325	3344	57	conviction	conviction	NOUN
ftr-325	3344	58	for	for	ADP
ftr-325	3344	59	aiding	aid	VERB
ftr-325	3344	60	and	and	CCONJ
ftr-325	3344	61	assisting	assist	VERB
ftr-325	3344	62	in	in	ADP
ftr-325	3344	63	the	the	DET
ftr-325	3344	64	preparation	preparation	NOUN
ftr-325	3344	65	of	of	ADP
ftr-325	3344	66	a	a	DET
ftr-325	3344	67	false	false	ADJ
ftr-325	3344	68	tax	tax	NOUN
ftr-325	3344	69	return	return	NOUN
ftr-325	3344	70	,	,	PUNCT
ftr-325	3344	71	which	which	PRON
ftr-325	3344	72	is	be	AUX
ftr-325	3344	73	a	a	DET
ftr-325	3344	74	criminal	criminal	ADJ
ftr-325	3344	75	offense	offense	NOUN
ftr-325	3344	76	under	under	ADP
ftr-325	3344	77	§	§	PROPN
ftr-325	3344	78	7206(2	7206(2	PROPN
ftr-325	3344	79	)	)	PUNCT
ftr-325	3344	80	.	.	PUNCT
ftr-325	3345	1	the	the	DET
ftr-325	3345	2	convictions	conviction	NOUN
ftr-325	3345	3	qualified	qualified	ADJ
ftr-325	3345	4	as	as	ADP
ftr-325	3345	5	crimes	crime	NOUN
ftr-325	3345	6	involving	involve	VERB
ftr-325	3345	7	fraud	fraud	NOUN
ftr-325	3345	8	or	or	CCONJ
ftr-325	3345	9	deceit	deceit	NOUN
ftr-325	3345	10	under	under	ADP
ftr-325	3345	11	8	8	NUM
ftr-325	3345	12	u.s.c	u.s.c	ADJ
ftr-325	3345	13	.	.	PUNCT
ftr-325	3346	1	§	§	PROPN
ftr-325	3346	2	1101(a)(43)(m)(i	1101(a)(43)(m)(i	NUM
ftr-325	3346	3	)	)	PUNCT
ftr-325	3346	4	(	(	PUNCT
ftr-325	3346	5	clause	clause	NOUN
ftr-325	3346	6	(	(	PUNCT
ftr-325	3346	7	i	i	NOUN
ftr-325	3346	8	)	)	PUNCT
ftr-325	3346	9	)	)	PUNCT
ftr-325	3346	10	and	and	CCONJ
ftr-325	3346	11	thus	thus	ADV
ftr-325	3346	12	were	be	AUX
ftr-325	3346	13	aggravated	aggravate	VERB
ftr-325	3346	14	felonies	felony	NOUN
ftr-325	3346	15	for	for	ADP
ftr-325	3346	16	which	which	PRON
ftr-325	3346	17	the	the	DET
ftr-325	3346	18	taxpayers	taxpayer	NOUN
ftr-325	3346	19	could	could	AUX
ftr-325	3346	20	be	be	AUX
ftr-325	3346	21	deported	deport	VERB
ftr-325	3346	22	under	under	ADP
ftr-325	3346	23	8	8	NUM
ftr-325	3346	24	u.s.c.§	u.s.c.§	NOUN
ftr-325	3346	25	1227(a)(2)(a)(iii	1227(a)(2)(a)(iii	NUM
ftr-325	3346	26	)	)	PUNCT
ftr-325	3346	27	.	.	PUNCT
ftr-325	3347	1			PROPN
ftr-325	3347	2	justice	justice	NOUN
ftr-325	3347	3	ginsburg‘s	ginsburg‘s	NOUN
ftr-325	3347	4	dissenting	dissent	VERB
ftr-325	3347	5	opinion	opinion	NOUN
ftr-325	3347	6	makes	make	VERB
ftr-325	3347	7	a	a	DET
ftr-325	3347	8	great	great	ADJ
ftr-325	3347	9	deal	deal	NOUN
ftr-325	3347	10	of	of	ADP
ftr-325	3347	11	sense	sense	NOUN
ftr-325	3347	12	.	.	PUNCT
ftr-325	3348	1	6	6	X
ftr-325	3348	2	.	.	X
ftr-325	3348	3	the	the	DET
ftr-325	3348	4	steve	steve	PROPN
ftr-325	3348	5	martin	martin	PROPN
ftr-325	3348	6	excuse	excuse	VERB
ftr-325	3348	7	7	7	NUM
ftr-325	3348	8	doesn‘t	doesn‘t	NOUN
ftr-325	3348	9	work	work	NOUN
ftr-325	3348	10	in	in	ADP
ftr-325	3348	11	the	the	DET
ftr-325	3348	12	seventh	seventh	ADJ
ftr-325	3348	13	circuit	circuit	NOUN
ftr-325	3348	14	.	.	PUNCT
ftr-325	3349	1	failure	failure	NOUN
ftr-325	3349	2	to	to	PART
ftr-325	3349	3	file	file	VERB
ftr-325	3349	4	for	for	ADP
ftr-325	3349	5	nearly	nearly	ADV
ftr-325	3349	6	twenty	twenty	NUM
ftr-325	3349	7	years	year	NOUN
ftr-325	3349	8	isn‘t	isn‘t	VERB
ftr-325	3349	9	mere	mere	ADJ
ftr-325	3349	10	negligence	negligence	NOUN
ftr-325	3349	11	.	.	PUNCT
ftr-325	3350	1	united	united	PROPN
ftr-325	3350	2	states	states	PROPN
ftr-325	3350	3	v.	v.	PROPN
ftr-325	3350	4	collins	collins	PROPN
ftr-325	3350	5	,	,	PUNCT
ftr-325	3350	6	685	685	NUM
ftr-325	3350	7	f.3d	f.3d	NUM
ftr-325	3350	8	651	651	NUM
ftr-325	3350	9	(	(	PUNCT
ftr-325	3350	10	7th	7th	ADJ
ftr-325	3350	11	cir	cir	NOUN
ftr-325	3350	12	.	.	PUNCT
ftr-325	3351	1	7/6/12	7/6/12	NUM
ftr-325	3351	2	)	)	PUNCT
ftr-325	3351	3	.	.	PUNCT
ftr-325	3352	1	the	the	DET
ftr-325	3352	2	defendant	defendant	NOUN
ftr-325	3352	3	,	,	PUNCT
ftr-325	3352	4	who	who	PRON
ftr-325	3352	5	failed	fail	VERB
ftr-325	3352	6	to	to	PART
ftr-325	3352	7	file	file	VERB
ftr-325	3352	8	income	income	NOUN
ftr-325	3352	9	tax	tax	NOUN
ftr-325	3352	10	returns	return	NOUN
ftr-325	3352	11	for	for	ADP
ftr-325	3352	12	almost	almost	ADV
ftr-325	3352	13	twenty	twenty	NUM
ftr-325	3352	14	years	year	NOUN
ftr-325	3352	15	,	,	PUNCT
ftr-325	3352	16	was	be	AUX
ftr-325	3352	17	convicted	convict	VERB
ftr-325	3352	18	of	of	ADP
ftr-325	3352	19	tax	tax	NOUN
ftr-325	3352	20	evasion	evasion	NOUN
ftr-325	3352	21	.	.	PUNCT
ftr-325	3353	1	on	on	ADP
ftr-325	3353	2	appeal	appeal	NOUN
ftr-325	3353	3	,	,	PUNCT
ftr-325	3353	4	he	he	PRON
ftr-325	3353	5	argued	argue	VERB
ftr-325	3353	6	that	that	SCONJ
ftr-325	3353	7	the	the	DET
ftr-325	3353	8	use	use	NOUN
ftr-325	3353	9	of	of	ADP
ftr-325	3353	10	the	the	DET
ftr-325	3353	11	seventh	seventh	ADJ
ftr-325	3353	12	circuit	circuit	NOUN
ftr-325	3353	13	pattern	pattern	NOUN
ftr-325	3353	14	jury	jury	NOUN
ftr-325	3353	15	instructions	instruction	NOUN
ftr-325	3353	16	for	for	ADP
ftr-325	3353	17	tax	tax	NOUN
ftr-325	3353	18	evasion	evasion	NOUN
ftr-325	3353	19	was	be	AUX
ftr-325	3353	20	erroneous	erroneous	ADJ
ftr-325	3353	21	because	because	SCONJ
ftr-325	3353	22	they	they	PRON
ftr-325	3353	23	did	do	AUX
ftr-325	3353	24	not	not	PART
ftr-325	3353	25	distinguish	distinguish	VERB
ftr-325	3353	26	the	the	DET
ftr-325	3353	27	crime	crime	NOUN
ftr-325	3353	28	of	of	ADP
ftr-325	3353	29	tax	tax	NOUN
ftr-325	3353	30	evasion	evasion	NOUN
ftr-325	3353	31	from	from	ADP
ftr-325	3353	32	a	a	DET
ftr-325	3353	33	―mere	―mere	ADV
ftr-325	3353	34	negligent	negligent	ADJ
ftr-325	3353	35	failure	failure	NOUN
ftr-325	3353	36	to	to	PART
ftr-325	3353	37	file	file	VERB
ftr-325	3353	38	a	a	DET
ftr-325	3353	39	tax	tax	NOUN
ftr-325	3353	40	return.‖	return.‖	VERB
ftr-325	3353	41	the	the	DET
ftr-325	3353	42	court	court	NOUN
ftr-325	3353	43	of	of	ADP
ftr-325	3353	44	appeals	appeals	PROPN
ftr-325	3353	45	(	(	PUNCT
ftr-325	3353	46	judge	judge	PROPN
ftr-325	3353	47	sykes	sykes	PROPN
ftr-325	3353	48	)	)	PUNCT
ftr-325	3353	49	affirmed	affirm	VERB
ftr-325	3353	50	,	,	PUNCT
ftr-325	3353	51	stating	state	VERB
ftr-325	3353	52	that	that	SCONJ
ftr-325	3353	53	―it‘s	―it‘s	NOUN
ftr-325	3353	54	not	not	PART
ftr-325	3353	55	remotely	remotely	ADV
ftr-325	3353	56	plausible	plausible	ADJ
ftr-325	3353	57	to	to	PART
ftr-325	3353	58	attribute	attribute	VERB
ftr-325	3353	59	a	a	DET
ftr-325	3353	60	tax	tax	NOUN
ftr-325	3353	61	delinquency	delinquency	NOUN
ftr-325	3353	62	of	of	ADP
ftr-325	3353	63	almost	almost	ADV
ftr-325	3353	64	two	two	NUM
ftr-325	3353	65	decades	decade	NOUN
ftr-325	3353	66	to	to	ADP
ftr-325	3353	67	mere	mere	ADJ
ftr-325	3353	68	negligence.‖	negligence.‖	NOUN
ftr-325	3353	69	a	a	DET
ftr-325	3353	70	jury	jury	NOUN
ftr-325	3353	71	does	do	AUX
ftr-325	3353	72	not	not	PART
ftr-325	3353	73	need	need	VERB
ftr-325	3353	74	to	to	PART
ftr-325	3353	75	―be	―be	VERB
ftr-325	3353	76	specifically	specifically	ADV
ftr-325	3353	77	instructed	instruct	VERB
ftr-325	3353	78	that	that	SCONJ
ftr-325	3353	79	‗willful	‗willful	ADJ
ftr-325	3353	80	‘	'	PUNCT
ftr-325	3353	81	tax	tax	NOUN
ftr-325	3353	82	evasion	evasion	NOUN
ftr-325	3353	83	requires	require	VERB
ftr-325	3353	84	more	more	ADJ
ftr-325	3353	85	than	than	ADP
ftr-325	3353	86	a	a	DET
ftr-325	3353	87	mere	mere	ADJ
ftr-325	3353	88	negligent	negligent	ADJ
ftr-325	3353	89	failure	failure	NOUN
ftr-325	3353	90	to	to	PART
ftr-325	3353	91	file	file	VERB
ftr-325	3353	92	a	a	DET
ftr-325	3353	93	return.‖	return.‖	ADJ
ftr-325	3353	94	7	7	NUM
ftr-325	3353	95	.	.	PUNCT
ftr-325	3354	1	the	the	DET
ftr-325	3354	2	irs	irs	PROPN
ftr-325	3354	3	tells	tell	VERB
ftr-325	3354	4	you	you	PRON
ftr-325	3354	5	how	how	SCONJ
ftr-325	3354	6	to	to	PART
ftr-325	3354	7	apologize	apologize	VERB
ftr-325	3354	8	for	for	ADP
ftr-325	3354	9	filing	file	VERB
ftr-325	3354	10	a	a	DET
ftr-325	3354	11	frivolous	frivolous	ADJ
ftr-325	3354	12	return	return	NOUN
ftr-325	3354	13	and	and	CCONJ
ftr-325	3354	14	get	get	VERB
ftr-325	3354	15	the	the	DET
ftr-325	3354	16	penalty	penalty	NOUN
ftr-325	3354	17	reduced	reduce	VERB
ftr-325	3354	18	,	,	PUNCT
ftr-325	3354	19	but	but	CCONJ
ftr-325	3354	20	only	only	ADV
ftr-325	3354	21	once	once	ADV
ftr-325	3354	22	.	.	PUNCT
ftr-325	3355	1	rev	rev	PROPN
ftr-325	3355	2	.	.	PROPN
ftr-325	3355	3	proc	proc	PROPN
ftr-325	3355	4	.	.	PUNCT
ftr-325	3356	1	2012	2012	NUM
ftr-325	3356	2	-	-	SYM
ftr-325	3356	3	43	43	NUM
ftr-325	3356	4	,	,	PUNCT
ftr-325	3356	5	2012	2012	NUM
ftr-325	3356	6	-	-	SYM
ftr-325	3356	7	49	49	NUM
ftr-325	3356	8	i.r.b	i.r.b	NOUN
ftr-325	3356	9	.	.	PUNCT
ftr-325	3357	1	643	643	NUM
ftr-325	3357	2	(	(	PUNCT
ftr-325	3357	3	11/5/12	11/5/12	NUM
ftr-325	3357	4	)	)	PUNCT
ftr-325	3357	5	.	.	PUNCT
ftr-325	3358	1	this	this	DET
ftr-325	3358	2	revenue	revenue	NOUN
ftr-325	3358	3	procedure	procedure	NOUN
ftr-325	3358	4	describes	describe	VERB
ftr-325	3358	5	the	the	DET
ftr-325	3358	6	limited	limited	ADJ
ftr-325	3358	7	circumstances	circumstance	NOUN
ftr-325	3358	8	in	in	ADP
ftr-325	3358	9	which	which	PRON
ftr-325	3358	10	a	a	DET
ftr-325	3358	11	person	person	NOUN
ftr-325	3358	12	may	may	AUX
ftr-325	3358	13	be	be	AUX
ftr-325	3358	14	eligible	eligible	ADJ
ftr-325	3358	15	for	for	ADP
ftr-325	3358	16	a	a	DET
ftr-325	3358	17	one	one	NUM
ftr-325	3358	18	-	-	PUNCT
ftr-325	3358	19	time	time	NOUN
ftr-325	3358	20	reduction	reduction	NOUN
ftr-325	3358	21	of	of	ADP
ftr-325	3358	22	any	any	DET
ftr-325	3358	23	unpaid	unpaid	ADJ
ftr-325	3358	24	§	§	PROPN
ftr-325	3358	25	6702	6702	NUM
ftr-325	3358	26	frivolous	frivolous	ADJ
ftr-325	3358	27	return	return	NOUN
ftr-325	3358	28	penalty	penalty	NOUN
ftr-325	3358	29	.	.	PUNCT
ftr-325	3359	1	if	if	SCONJ
ftr-325	3359	2	a	a	DET
ftr-325	3359	3	person	person	NOUN
ftr-325	3359	4	satisfies	satisfy	VERB
ftr-325	3359	5	all	all	DET
ftr-325	3359	6	eligibility	eligibility	NOUN
ftr-325	3359	7	criteria	criterion	NOUN
ftr-325	3359	8	,	,	PUNCT
ftr-325	3359	9	including	include	VERB
ftr-325	3359	10	filing	file	VERB
ftr-325	3359	11	all	all	DET
ftr-325	3359	12	tax	tax	NOUN
ftr-325	3359	13	returns	return	NOUN
ftr-325	3359	14	and	and	CCONJ
ftr-325	3359	15	paying	pay	VERB
ftr-325	3359	16	all	all	DET
ftr-325	3359	17	outstanding	outstanding	ADJ
ftr-325	3359	18	taxes	taxis	NOUN
ftr-325	3359	19	,	,	PUNCT
ftr-325	3359	20	penalties	penalty	NOUN
ftr-325	3359	21	(	(	PUNCT
ftr-325	3359	22	other	other	ADJ
ftr-325	3359	23	than	than	ADP
ftr-325	3359	24	under	under	ADP
ftr-325	3359	25	§	§	PROPN
ftr-325	3359	26	6702	6702	NUM
ftr-325	3359	27	)	)	PUNCT
ftr-325	3359	28	,	,	PUNCT
ftr-325	3359	29	and	and	CCONJ
ftr-325	3359	30	related	related	ADJ
ftr-325	3359	31	interest	interest	NOUN
ftr-325	3359	32	,	,	PUNCT
ftr-325	3359	33	the	the	DET
ftr-325	3359	34	irs	irs	PROPN
ftr-325	3359	35	will	will	AUX
ftr-325	3359	36	reduce	reduce	VERB
ftr-325	3359	37	all	all	DET
ftr-325	3359	38	unpaid	unpaid	ADJ
ftr-325	3359	39	§	§	PROPN
ftr-325	3359	40	6702	6702	NUM
ftr-325	3359	41	penalties	penalty	NOUN
ftr-325	3359	42	assessed	assess	VERB
ftr-325	3359	43	against	against	ADP
ftr-325	3359	44	that	that	DET
ftr-325	3359	45	person	person	NOUN
ftr-325	3359	46	to	to	ADP
ftr-325	3359	47	$	$	SYM
ftr-325	3359	48	500	500	NUM
ftr-325	3359	49	.	.	PUNCT
ftr-325	3360	1	8	8	NUM
ftr-325	3360	2	.	.	PUNCT
ftr-325	3360	3	instructions	instruction	NOUN
ftr-325	3360	4	on	on	ADP
ftr-325	3360	5	how	how	SCONJ
ftr-325	3360	6	to	to	PART
ftr-325	3360	7	rat	rat	VERB
ftr-325	3360	8	yourself	yourself	PRON
ftr-325	3360	9	out	out	ADP
ftr-325	3360	10	.	.	PUNCT
ftr-325	3361	1	rev	rev	PROPN
ftr-325	3361	2	.	.	PROPN
ftr-325	3361	3	proc	proc	PROPN
ftr-325	3361	4	.	.	PUNCT
ftr-325	3362	1	2012	2012	NUM
ftr-325	3362	2	-	-	SYM
ftr-325	3362	3	51	51	NUM
ftr-325	3362	4	,	,	PUNCT
ftr-325	3362	5	2012	2012	NUM
ftr-325	3362	6	-	-	SYM
ftr-325	3362	7	51	51	NUM
ftr-325	3362	8	i.r.b	i.r.b	NOUN
ftr-325	3362	9	.	.	PUNCT
ftr-325	3363	1	719	719	NUM
ftr-325	3363	2	(	(	PUNCT
ftr-325	3363	3	11/26/12	11/26/12	NUM
ftr-325	3363	4	)	)	PUNCT
ftr-325	3363	5	.	.	PUNCT
ftr-325	3364	1	this	this	DET
ftr-325	3364	2	revenue	revenue	NOUN
ftr-325	3364	3	procedure	procedure	NOUN
ftr-325	3364	4	updates	update	NOUN
ftr-325	3364	5	rev	rev	VERB
ftr-325	3364	6	.	.	PROPN
ftr-325	3364	7	proc	proc	PROPN
ftr-325	3364	8	.	.	PUNCT
ftr-325	3365	1	2012	2012	NUM
ftr-325	3365	2	-	-	SYM
ftr-325	3365	3	15	15	NUM
ftr-325	3365	4	,	,	PUNCT
ftr-325	3365	5	2012	2012	NUM
ftr-325	3365	6	-	-	SYM
ftr-325	3365	7	7	7	NUM
ftr-325	3365	8	i.r.b	i.r.b	NOUN
ftr-325	3365	9	.	.	PUNCT
ftr-325	3366	1	369	369	NUM
ftr-325	3367	1	and	and	CCONJ
ftr-325	3367	2	identifies	identify	VERB
ftr-325	3367	3	circumstances	circumstance	NOUN
ftr-325	3367	4	under	under	ADP
ftr-325	3367	5	which	which	PRON
ftr-325	3367	6	the	the	DET
ftr-325	3367	7	disclosure	disclosure	NOUN
ftr-325	3367	8	on	on	ADP
ftr-325	3367	9	a	a	DET
ftr-325	3367	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3367	11	income	income	NOUN
ftr-325	3367	12	tax	tax	NOUN
ftr-325	3367	13	return	return	NOUN
ftr-325	3367	14	with	with	ADP
ftr-325	3367	15	respect	respect	NOUN
ftr-325	3367	16	to	to	ADP
ftr-325	3367	17	an	an	DET
ftr-325	3367	18	7	7	NUM
ftr-325	3367	19	.	.	PUNCT
ftr-325	3368	1	“	"	PUNCT
ftr-325	3368	2	i	i	PRON
ftr-325	3368	3	forgot	forgot	VERB
ftr-325	3368	4	.	.	PUNCT
ftr-325	3368	5	”	"	PUNCT
ftr-325	3369	1	674	674	NUM
ftr-325	3369	2	florida	florida	PROPN
ftr-325	3369	3	tax	tax	NOUN
ftr-325	3369	4	review	review	NOUN
ftr-325	3369	5	[	[	X
ftr-325	3369	6	vol	vol	NOUN
ftr-325	3369	7	.	.	PUNCT
ftr-325	3369	8	13:10	13:10	NUM
ftr-325	3369	9	item	item	NOUN
ftr-325	3369	10	or	or	CCONJ
ftr-325	3369	11	a	a	DET
ftr-325	3369	12	position	position	NOUN
ftr-325	3369	13	is	be	AUX
ftr-325	3369	14	adequate	adequate	ADJ
ftr-325	3369	15	for	for	ADP
ftr-325	3369	16	the	the	DET
ftr-325	3369	17	purpose	purpose	NOUN
ftr-325	3369	18	of	of	ADP
ftr-325	3369	19	reducing	reduce	VERB
ftr-325	3369	20	the	the	DET
ftr-325	3369	21	understatement	understatement	NOUN
ftr-325	3369	22	of	of	ADP
ftr-325	3369	23	income	income	NOUN
ftr-325	3369	24	tax	tax	NOUN
ftr-325	3369	25	under	under	ADP
ftr-325	3369	26	§	§	PROPN
ftr-325	3369	27	6662(d	6662(d	NUM
ftr-325	3369	28	)	)	PUNCT
ftr-325	3369	29	,	,	PUNCT
ftr-325	3369	30	relating	relate	VERB
ftr-325	3369	31	to	to	ADP
ftr-325	3369	32	the	the	DET
ftr-325	3369	33	substantial	substantial	ADJ
ftr-325	3369	34	understatement	understatement	ADJ
ftr-325	3369	35	aspect	aspect	NOUN
ftr-325	3369	36	of	of	ADP
ftr-325	3369	37	the	the	DET
ftr-325	3369	38	accuracy	accuracy	NOUN
ftr-325	3369	39	-	-	PUNCT
ftr-325	3369	40	related	relate	VERB
ftr-325	3369	41	penalty	penalty	NOUN
ftr-325	3369	42	,	,	PUNCT
ftr-325	3369	43	and	and	CCONJ
ftr-325	3369	44	for	for	ADP
ftr-325	3369	45	the	the	DET
ftr-325	3369	46	purpose	purpose	NOUN
ftr-325	3369	47	of	of	ADP
ftr-325	3369	48	avoiding	avoid	VERB
ftr-325	3369	49	the	the	DET
ftr-325	3369	50	tax	tax	NOUN
ftr-325	3369	51	return	return	NOUN
ftr-325	3369	52	preparer	preparer	NOUN
ftr-325	3369	53	penalty	penalty	NOUN
ftr-325	3369	54	under	under	ADP
ftr-325	3369	55	§	§	PROPN
ftr-325	3369	56	6694(a	6694(a	PROPN
ftr-325	3369	57	)	)	PUNCT
ftr-325	3369	58	,	,	PUNCT
ftr-325	3369	59	relating	relate	VERB
ftr-325	3369	60	to	to	ADP
ftr-325	3369	61	understatements	understatement	NOUN
ftr-325	3369	62	due	due	ADP
ftr-325	3369	63	to	to	ADP
ftr-325	3369	64	unreasonable	unreasonable	ADJ
ftr-325	3369	65	positions	position	NOUN
ftr-325	3369	66	)	)	PUNCT
ftr-325	3369	67	.	.	PUNCT
ftr-325	3370	1	there	there	PRON
ftr-325	3370	2	have	have	AUX
ftr-325	3370	3	been	be	AUX
ftr-325	3370	4	no	no	DET
ftr-325	3370	5	substantive	substantive	ADJ
ftr-325	3370	6	changes	change	NOUN
ftr-325	3370	7	.	.	PUNCT
ftr-325	3371	1	the	the	DET
ftr-325	3371	2	revenue	revenue	NOUN
ftr-325	3371	3	procedure	procedure	NOUN
ftr-325	3371	4	does	do	AUX
ftr-325	3371	5	not	not	PART
ftr-325	3371	6	apply	apply	VERB
ftr-325	3371	7	with	with	ADP
ftr-325	3371	8	respect	respect	NOUN
ftr-325	3371	9	to	to	ADP
ftr-325	3371	10	any	any	DET
ftr-325	3371	11	other	other	ADJ
ftr-325	3371	12	penalty	penalty	NOUN
ftr-325	3371	13	provisions	provision	NOUN
ftr-325	3371	14	,	,	PUNCT
ftr-325	3371	15	including	include	VERB
ftr-325	3371	16	§	§	PROPN
ftr-325	3371	17	6662(b)(1	6662(b)(1	NOUN
ftr-325	3371	18	)	)	PUNCT
ftr-325	3371	19	accuracy	accuracy	NOUN
ftr-325	3371	20	-	-	PUNCT
ftr-325	3371	21	related	relate	VERB
ftr-325	3371	22	penalties	penalty	NOUN
ftr-325	3371	23	.	.	PUNCT
ftr-325	3372	1	if	if	SCONJ
ftr-325	3372	2	this	this	DET
ftr-325	3372	3	revenue	revenue	NOUN
ftr-325	3372	4	procedure	procedure	NOUN
ftr-325	3372	5	does	do	AUX
ftr-325	3372	6	not	not	PART
ftr-325	3372	7	include	include	VERB
ftr-325	3372	8	an	an	DET
ftr-325	3372	9	item	item	NOUN
ftr-325	3372	10	,	,	PUNCT
ftr-325	3372	11	disclosure	disclosure	NOUN
ftr-325	3372	12	is	be	AUX
ftr-325	3372	13	adequate	adequate	ADJ
ftr-325	3372	14	with	with	ADP
ftr-325	3372	15	respect	respect	NOUN
ftr-325	3372	16	to	to	ADP
ftr-325	3372	17	that	that	DET
ftr-325	3372	18	item	item	NOUN
ftr-325	3372	19	only	only	ADV
ftr-325	3372	20	if	if	SCONJ
ftr-325	3372	21	made	make	VERB
ftr-325	3372	22	on	on	ADP
ftr-325	3372	23	a	a	DET
ftr-325	3372	24	properly	properly	ADV
ftr-325	3372	25	completed	complete	VERB
ftr-325	3372	26	form	form	NOUN
ftr-325	3372	27	8275	8275	NUM
ftr-325	3372	28	or	or	CCONJ
ftr-325	3372	29	8275	8275	NUM
ftr-325	3372	30	–	–	PUNCT
ftr-325	3372	31	r	r	NOUN
ftr-325	3372	32	,	,	PUNCT
ftr-325	3372	33	as	as	ADV
ftr-325	3372	34	appropriate	appropriate	ADJ
ftr-325	3372	35	,	,	PUNCT
ftr-325	3372	36	attached	attach	VERB
ftr-325	3372	37	to	to	ADP
ftr-325	3372	38	the	the	DET
ftr-325	3372	39	return	return	NOUN
ftr-325	3372	40	for	for	ADP
ftr-325	3372	41	the	the	DET
ftr-325	3372	42	year	year	NOUN
ftr-325	3372	43	or	or	CCONJ
ftr-325	3372	44	to	to	ADP
ftr-325	3372	45	a	a	DET
ftr-325	3372	46	qualified	qualified	ADJ
ftr-325	3372	47	amended	amend	VERB
ftr-325	3372	48	return	return	NOUN
ftr-325	3372	49	.	.	PUNCT
ftr-325	3373	1	9	9	X
ftr-325	3373	2	.	.	X
ftr-325	3373	3	freedom	freedom	NOUN
ftr-325	3373	4	for	for	ADP
ftr-325	3373	5	preparers	preparer	NOUN
ftr-325	3373	6	to	to	PART
ftr-325	3373	7	use	use	VERB
ftr-325	3373	8	taxpayer	taxpayer	NOUN
ftr-325	3373	9	return	return	NOUN
ftr-325	3373	10	information	information	NOUN
ftr-325	3373	11	to	to	PART
ftr-325	3373	12	increase	increase	VERB
ftr-325	3373	13	their	their	PRON
ftr-325	3373	14	own	own	ADJ
ftr-325	3373	15	profitability	profitability	NOUN
ftr-325	3373	16	.	.	PUNCT
ftr-325	3374	1	t.d	t.d	PROPN
ftr-325	3374	2	.	.	PROPN
ftr-325	3374	3	9608	9608	NUM
ftr-325	3374	4	,	,	PUNCT
ftr-325	3374	5	disclosure	disclosure	NOUN
ftr-325	3374	6	or	or	CCONJ
ftr-325	3374	7	use	use	NOUN
ftr-325	3374	8	of	of	ADP
ftr-325	3374	9	information	information	NOUN
ftr-325	3374	10	by	by	ADP
ftr-325	3374	11	preparers	preparer	NOUN
ftr-325	3374	12	of	of	ADP
ftr-325	3374	13	returns	return	NOUN
ftr-325	3374	14	,	,	PUNCT
ftr-325	3374	15	77	77	NUM
ftr-325	3374	16	f.r	f.r	NOUN
ftr-325	3374	17	.	.	NOUN
ftr-325	3374	18	76400	76400	NUM
ftr-325	3374	19	(	(	PUNCT
ftr-325	3374	20	12/28/12	12/28/12	PROPN
ftr-325	3374	21	)	)	PUNCT
ftr-325	3374	22	.	.	PUNCT
ftr-325	3375	1	the	the	DET
ftr-325	3375	2	treasury	treasury	PROPN
ftr-325	3375	3	has	have	VERB
ftr-325	3375	4	finalized	finalize	VERB
ftr-325	3375	5	prop	prop	NOUN
ftr-325	3375	6	.	.	PUNCT
ftr-325	3376	1	reg	reg	NOUN
ftr-325	3376	2	.	.	PUNCT
ftr-325	3377	1	§	§	PROPN
ftr-325	3377	2	§	§	ADJ
ftr-325	3377	3	301.7216	301.7216	NUM
ftr-325	3377	4	-	-	NUM
ftr-325	3377	5	2(n	2(n	NUM
ftr-325	3377	6	)	)	PUNCT
ftr-325	3377	7	through	through	ADP
ftr-325	3377	8	301.7216	301.7216	NUM
ftr-325	3377	9	-	-	SYM
ftr-325	3377	10	2(p	2(p	NUM
ftr-325	3377	11	)	)	PUNCT
ftr-325	3377	12	(	(	PUNCT
ftr-325	3377	13	reg-131028	reg-131028	NOUN
ftr-325	3377	14	-	-	PUNCT
ftr-325	3377	15	09	09	NUM
ftr-325	3377	16	,	,	PUNCT
ftr-325	3377	17	amendments	amendment	NOUN
ftr-325	3377	18	to	to	ADP
ftr-325	3377	19	the	the	DET
ftr-325	3377	20	section	section	NOUN
ftr-325	3377	21	7216	7216	NUM
ftr-325	3377	22	regulations	regulation	NOUN
ftr-325	3377	23	—	—	PUNCT
ftr-325	3377	24	disclosure	disclosure	NOUN
ftr-325	3377	25	or	or	CCONJ
ftr-325	3377	26	use	use	NOUN
ftr-325	3377	27	of	of	ADP
ftr-325	3377	28	information	information	NOUN
ftr-325	3377	29	by	by	ADP
ftr-325	3377	30	preparers	preparer	NOUN
ftr-325	3377	31	of	of	ADP
ftr-325	3377	32	returns	return	NOUN
ftr-325	3377	33	)	)	PUNCT
ftr-325	3377	34	,	,	PUNCT
ftr-325	3377	35	replacing	replace	VERB
ftr-325	3377	36	temp	temp	NOUN
ftr-325	3377	37	.	.	PUNCT
ftr-325	3378	1	reg	reg	NOUN
ftr-325	3378	2	.	.	PUNCT
ftr-325	3379	1	§	§	PROPN
ftr-325	3379	2	§	§	ADJ
ftr-325	3379	3	301.7216	301.7216	NUM
ftr-325	3379	4	-	-	SYM
ftr-325	3379	5	2t(n	2t(n	NUM
ftr-325	3379	6	)	)	PUNCT
ftr-325	3379	7	through	through	ADP
ftr-325	3379	8	301.7216	301.7216	NUM
ftr-325	3379	9	-	-	NUM
ftr-325	3379	10	2t(p	2t(p	NUM
ftr-325	3379	11	)	)	PUNCT
ftr-325	3379	12	.	.	PUNCT
ftr-325	3380	1	75	75	NUM
ftr-325	3380	2	f.r	f.r	X
ftr-325	3380	3	.	.	NOUN
ftr-325	3380	4	94	94	NUM
ftr-325	3380	5	(	(	PUNCT
ftr-325	3380	6	1/04/10	1/04/10	NUM
ftr-325	3380	7	)	)	PUNCT
ftr-325	3380	8	.	.	PUNCT
ftr-325	3381	1	reg	reg	PROPN
ftr-325	3381	2	.	.	PUNCT
ftr-325	3382	1	§	§	PROPN
ftr-325	3382	2	301.7216	301.7216	NUM
ftr-325	3382	3	-	-	NUM
ftr-325	3382	4	2(n	2(n	NUM
ftr-325	3382	5	)	)	PUNCT
ftr-325	3382	6	allows	allow	VERB
ftr-325	3382	7	preparers	preparer	NOUN
ftr-325	3382	8	to	to	PART
ftr-325	3382	9	compile	compile	VERB
ftr-325	3382	10	,	,	PUNCT
ftr-325	3382	11	maintain	maintain	VERB
ftr-325	3382	12	,	,	PUNCT
ftr-325	3382	13	and	and	CCONJ
ftr-325	3382	14	use	use	VERB
ftr-325	3382	15	a	a	DET
ftr-325	3382	16	list	list	NOUN
ftr-325	3382	17	containing	contain	VERB
ftr-325	3382	18	solely	solely	ADV
ftr-325	3382	19	the	the	DET
ftr-325	3382	20	names	name	NOUN
ftr-325	3382	21	,	,	PUNCT
ftr-325	3382	22	addresses	address	NOUN
ftr-325	3382	23	,	,	PUNCT
ftr-325	3382	24	e	e	NOUN
ftr-325	3382	25	-	-	NOUN
ftr-325	3382	26	mail	mail	NOUN
ftr-325	3382	27	addresses	address	NOUN
ftr-325	3382	28	,	,	PUNCT
ftr-325	3382	29	phone	phone	NOUN
ftr-325	3382	30	numbers	number	NOUN
ftr-325	3382	31	,	,	PUNCT
ftr-325	3382	32	taxpayer	taxpayer	NOUN
ftr-325	3382	33	entity	entity	NOUN
ftr-325	3382	34	classification	classification	NOUN
ftr-325	3382	35	,	,	PUNCT
ftr-325	3382	36	and	and	CCONJ
ftr-325	3382	37	income	income	NOUN
ftr-325	3382	38	tax	tax	NOUN
ftr-325	3382	39	return	return	NOUN
ftr-325	3382	40	form	form	NOUN
ftr-325	3382	41	numbers	number	NOUN
ftr-325	3382	42	of	of	ADP
ftr-325	3382	43	taxpayers	taxpayer	NOUN
ftr-325	3382	44	whose	whose	DET
ftr-325	3382	45	tax	tax	NOUN
ftr-325	3382	46	returns	return	VERB
ftr-325	3382	47	the	the	DET
ftr-325	3382	48	tax	tax	NOUN
ftr-325	3382	49	return	return	NOUN
ftr-325	3382	50	preparer	preparer	NOUN
ftr-325	3382	51	has	have	AUX
ftr-325	3382	52	prepared	prepare	VERB
ftr-325	3382	53	,	,	PUNCT
ftr-325	3382	54	if	if	SCONJ
ftr-325	3382	55	the	the	DET
ftr-325	3382	56	list	list	NOUN
ftr-325	3382	57	is	be	AUX
ftr-325	3382	58	used	use	VERB
ftr-325	3382	59	only	only	ADV
ftr-325	3382	60	to	to	PART
ftr-325	3382	61	contact	contact	VERB
ftr-325	3382	62	the	the	DET
ftr-325	3382	63	taxpayers	taxpayer	NOUN
ftr-325	3382	64	on	on	ADP
ftr-325	3382	65	the	the	DET
ftr-325	3382	66	list	list	NOUN
ftr-325	3382	67	either	either	CCONJ
ftr-325	3382	68	(	(	PUNCT
ftr-325	3382	69	1	1	X
ftr-325	3382	70	)	)	PUNCT
ftr-325	3382	71	to	to	PART
ftr-325	3382	72	provide	provide	VERB
ftr-325	3382	73	tax	tax	NOUN
ftr-325	3382	74	,	,	PUNCT
ftr-325	3382	75	general	general	ADJ
ftr-325	3382	76	business	business	NOUN
ftr-325	3382	77	,	,	PUNCT
ftr-325	3382	78	or	or	CCONJ
ftr-325	3382	79	economic	economic	ADJ
ftr-325	3382	80	information	information	NOUN
ftr-325	3382	81	for	for	ADP
ftr-325	3382	82	educational	educational	ADJ
ftr-325	3382	83	purposes	purpose	NOUN
ftr-325	3382	84	,	,	PUNCT
ftr-325	3382	85	or	or	CCONJ
ftr-325	3382	86	(	(	PUNCT
ftr-325	3382	87	2	2	NUM
ftr-325	3382	88	)	)	PUNCT
ftr-325	3382	89	for	for	ADP
ftr-325	3382	90	soliciting	solicit	VERB
ftr-325	3382	91	additional	additional	ADJ
ftr-325	3382	92	tax	tax	NOUN
ftr-325	3382	93	return	return	NOUN
ftr-325	3382	94	preparation	preparation	NOUN
ftr-325	3382	95	services	service	NOUN
ftr-325	3382	96	.	.	PUNCT
ftr-325	3383	1	reg	reg	NOUN
ftr-325	3383	2	.	.	PUNCT
ftr-325	3384	1	§	§	PROPN
ftr-325	3384	2	301.7216	301.7216	NUM
ftr-325	3384	3	-	-	SYM
ftr-325	3384	4	2(o	2(o	NUM
ftr-325	3384	5	)	)	PUNCT
ftr-325	3384	6	allows	allow	VERB
ftr-325	3384	7	return	return	NOUN
ftr-325	3384	8	preparers	preparer	NOUN
ftr-325	3384	9	to	to	PART
ftr-325	3384	10	use	use	VERB
ftr-325	3384	11	tax	tax	NOUN
ftr-325	3384	12	return	return	NOUN
ftr-325	3384	13	information	information	NOUN
ftr-325	3384	14	,	,	PUNCT
ftr-325	3384	15	subject	subject	ADJ
ftr-325	3384	16	to	to	ADP
ftr-325	3384	17	limitations	limitation	NOUN
ftr-325	3384	18	to	to	PART
ftr-325	3384	19	produce	produce	VERB
ftr-325	3384	20	a	a	DET
ftr-325	3384	21	statistical	statistical	ADJ
ftr-325	3384	22	compilation	compilation	NOUN
ftr-325	3384	23	of	of	ADP
ftr-325	3384	24	data	datum	NOUN
ftr-325	3384	25	described	describe	VERB
ftr-325	3384	26	in	in	ADP
ftr-325	3384	27	reg	reg	NOUN
ftr-325	3384	28	.	.	PUNCT
ftr-325	3385	1	§	§	PROPN
ftr-325	3385	2	301.72161(b)(3)(i)(b	301.72161(b)(3)(i)(b	NUM
ftr-325	3385	3	)	)	PUNCT
ftr-325	3385	4	for	for	ADP
ftr-325	3385	5	a	a	DET
ftr-325	3385	6	purpose	purpose	NOUN
ftr-325	3385	7	relating	relate	VERB
ftr-325	3385	8	directly	directly	ADV
ftr-325	3385	9	to	to	ADP
ftr-325	3385	10	the	the	DET
ftr-325	3385	11	internal	internal	ADJ
ftr-325	3385	12	management	management	NOUN
ftr-325	3385	13	or	or	CCONJ
ftr-325	3385	14	support	support	NOUN
ftr-325	3385	15	of	of	ADP
ftr-325	3385	16	the	the	DET
ftr-325	3385	17	tax	tax	NOUN
ftr-325	3385	18	return	return	NOUN
ftr-325	3385	19	preparer‘s	preparer‘s	ADJ
ftr-325	3385	20	tax	tax	NOUN
ftr-325	3385	21	return	return	NOUN
ftr-325	3385	22	preparation	preparation	NOUN
ftr-325	3385	23	business	business	NOUN
ftr-325	3385	24	,	,	PUNCT
ftr-325	3385	25	or	or	CCONJ
ftr-325	3385	26	to	to	PART
ftr-325	3385	27	bona	bona	VERB
ftr-325	3385	28	fide	fide	ADJ
ftr-325	3385	29	research	research	NOUN
ftr-325	3385	30	or	or	CCONJ
ftr-325	3385	31	public	public	ADJ
ftr-325	3385	32	policy	policy	NOUN
ftr-325	3385	33	discussions	discussion	NOUN
ftr-325	3385	34	concerning	concern	VERB
ftr-325	3385	35	state	state	NOUN
ftr-325	3385	36	or	or	CCONJ
ftr-325	3385	37	federal	federal	ADJ
ftr-325	3385	38	taxation	taxation	NOUN
ftr-325	3385	39	;	;	PUNCT
ftr-325	3385	40	disclosure	disclosure	NOUN
ftr-325	3385	41	of	of	ADP
ftr-325	3385	42	the	the	DET
ftr-325	3385	43	statistical	statistical	ADJ
ftr-325	3385	44	compilation	compilation	NOUN
ftr-325	3385	45	must	must	AUX
ftr-325	3385	46	be	be	AUX
ftr-325	3385	47	anonymous	anonymous	ADJ
ftr-325	3385	48	as	as	ADP
ftr-325	3385	49	to	to	ADP
ftr-325	3385	50	taxpayer	taxpayer	NOUN
ftr-325	3385	51	identity	identity	NOUN
ftr-325	3385	52	,	,	PUNCT
ftr-325	3385	53	and	and	CCONJ
ftr-325	3385	54	may	may	AUX
ftr-325	3385	55	not	not	PART
ftr-325	3385	56	disclose	disclose	VERB
ftr-325	3385	57	an	an	DET
ftr-325	3385	58	aggregate	aggregate	ADJ
ftr-325	3385	59	figure	figure	NOUN
ftr-325	3385	60	containing	contain	VERB
ftr-325	3385	61	data	datum	NOUN
ftr-325	3385	62	from	from	ADP
ftr-325	3385	63	fewer	few	ADJ
ftr-325	3385	64	than	than	ADP
ftr-325	3385	65	ten	ten	NUM
ftr-325	3385	66	tax	tax	NOUN
ftr-325	3385	67	returns	return	NOUN
ftr-325	3385	68	.	.	PUNCT
ftr-325	3386	1	reg	reg	NOUN
ftr-325	3386	2	.	.	PUNCT
ftr-325	3387	1	§	§	PROPN
ftr-325	3387	2	301.7216	301.7216	NUM
ftr-325	3387	3	-	-	SYM
ftr-325	3387	4	2(p	2(p	NUM
ftr-325	3387	5	)	)	PUNCT
ftr-325	3387	6	allows	allow	VERB
ftr-325	3387	7	return	return	NOUN
ftr-325	3387	8	preparers	preparer	NOUN
ftr-325	3387	9	to	to	PART
ftr-325	3387	10	disclose	disclose	VERB
ftr-325	3387	11	return	return	NOUN
ftr-325	3387	12	information	information	NOUN
ftr-325	3387	13	without	without	ADP
ftr-325	3387	14	penalty	penalty	NOUN
ftr-325	3387	15	for	for	ADP
ftr-325	3387	16	the	the	DET
ftr-325	3387	17	purpose	purpose	NOUN
ftr-325	3387	18	of	of	ADP
ftr-325	3387	19	a	a	DET
ftr-325	3387	20	quality	quality	NOUN
ftr-325	3387	21	or	or	CCONJ
ftr-325	3387	22	peer	peer	NOUN
ftr-325	3387	23	review	review	NOUN
ftr-325	3387	24	,	,	PUNCT
ftr-325	3387	25	but	but	CCONJ
ftr-325	3387	26	only	only	ADV
ftr-325	3387	27	to	to	ADP
ftr-325	3387	28	the	the	DET
ftr-325	3387	29	extent	extent	NOUN
ftr-325	3387	30	necessary	necessary	ADJ
ftr-325	3387	31	to	to	PART
ftr-325	3387	32	accomplish	accomplish	VERB
ftr-325	3387	33	the	the	DET
ftr-325	3387	34	review	review	NOUN
ftr-325	3387	35	.	.	PUNCT
ftr-325	3388	1	the	the	DET
ftr-325	3388	2	information	information	NOUN
ftr-325	3388	3	also	also	ADV
ftr-325	3388	4	may	may	AUX
ftr-325	3388	5	be	be	AUX
ftr-325	3388	6	used	use	VERB
ftr-325	3388	7	to	to	PART
ftr-325	3388	8	perform	perform	VERB
ftr-325	3388	9	a	a	DET
ftr-325	3388	10	conflict	conflict	NOUN
ftr-325	3388	11	of	of	ADP
ftr-325	3388	12	interest	interest	NOUN
ftr-325	3388	13	check	check	NOUN
ftr-325	3388	14	.	.	PUNCT
ftr-325	3389	1	2013	2013	NUM
ftr-325	3389	2	]	]	PUNCT
ftr-325	3389	3	recent	recent	ADJ
ftr-325	3389	4	developments	development	NOUN
ftr-325	3389	5	in	in	ADP
ftr-325	3389	6	federal	federal	ADJ
ftr-325	3389	7	income	income	NOUN
ftr-325	3389	8	taxation	taxation	NOUN
ftr-325	3389	9	675	675	NUM
ftr-325	3389	10	b.	b.	PROPN
ftr-325	3389	11	discovery	discovery	PROPN
ftr-325	3389	12	:	:	PUNCT
ftr-325	3389	13	summonses	summons	NOUN
ftr-325	3389	14	and	and	CCONJ
ftr-325	3389	15	foia	foia	PROPN
ftr-325	3389	16	1	1	NUM
ftr-325	3389	17	.	.	PUNCT
ftr-325	3390	1	you	you	PRON
ftr-325	3390	2	can‘t	can‘t	ADV
ftr-325	3390	3	hide	hide	VERB
ftr-325	3390	4	your	your	PRON
ftr-325	3390	5	foreign	foreign	ADJ
ftr-325	3390	6	bank	bank	NOUN
ftr-325	3390	7	account	account	NOUN
ftr-325	3390	8	records	record	NOUN
ftr-325	3390	9	behind	behind	ADP
ftr-325	3390	10	the	the	DET
ftr-325	3390	11	fifth	fifth	ADJ
ftr-325	3390	12	amendment	amendment	NOUN
ftr-325	3390	13	.	.	PUNCT
ftr-325	3391	1	in	in	SCONJ
ftr-325	3391	2	re	re	PROPN
ftr-325	3391	3	m.h	m.h	PROPN
ftr-325	3391	4	.	.	PROPN
ftr-325	3391	5	,	,	PUNCT
ftr-325	3391	6	648	648	NUM
ftr-325	3391	7	f.3d	f.3d	NUM
ftr-325	3391	8	1067	1067	NUM
ftr-325	3391	9	(	(	PUNCT
ftr-325	3391	10	9th	9th	ADJ
ftr-325	3391	11	cir	cir	NOUN
ftr-325	3391	12	.	.	PUNCT
ftr-325	3391	13	8/19/11	8/19/11	PROPN
ftr-325	3391	14	)	)	PUNCT
ftr-325	3391	15	,	,	PUNCT
ftr-325	3391	16	cert	cert	PROPN
ftr-325	3391	17	.	.	PUNCT
ftr-325	3391	18	denied	deny	VERB
ftr-325	3391	19	,	,	PUNCT
ftr-325	3391	20	133	133	NUM
ftr-325	3391	21	s.ct	s.ct	NOUN
ftr-325	3391	22	.	.	PROPN
ftr-325	3391	23	26	26	NUM
ftr-325	3391	24	(	(	PUNCT
ftr-325	3391	25	6/25/12	6/25/12	NUM
ftr-325	3391	26	)	)	PUNCT
ftr-325	3391	27	.	.	PUNCT
ftr-325	3392	1	m.h	m.h	PROPN
ftr-325	3392	2	.	.	PROPN
ftr-325	3392	3	was	be	AUX
ftr-325	3392	4	the	the	DET
ftr-325	3392	5	target	target	NOUN
ftr-325	3392	6	of	of	ADP
ftr-325	3392	7	a	a	DET
ftr-325	3392	8	grand	grand	ADJ
ftr-325	3392	9	jury	jury	NOUN
ftr-325	3392	10	investigation	investigation	NOUN
ftr-325	3392	11	seeking	seek	VERB
ftr-325	3392	12	to	to	PART
ftr-325	3392	13	determine	determine	VERB
ftr-325	3392	14	whether	whether	SCONJ
ftr-325	3392	15	he	he	PRON
ftr-325	3392	16	used	use	VERB
ftr-325	3392	17	secret	secret	ADJ
ftr-325	3392	18	swiss	swiss	PROPN
ftr-325	3392	19	bank	bank	PROPN
ftr-325	3392	20	accounts	account	NOUN
ftr-325	3392	21	to	to	PART
ftr-325	3392	22	evade	evade	VERB
ftr-325	3392	23	paying	pay	VERB
ftr-325	3392	24	federal	federal	ADJ
ftr-325	3392	25	taxes	taxis	NOUN
ftr-325	3392	26	.	.	PUNCT
ftr-325	3393	1	the	the	DET
ftr-325	3393	2	district	district	NOUN
ftr-325	3393	3	court	court	NOUN
ftr-325	3393	4	granted	grant	VERB
ftr-325	3393	5	a	a	DET
ftr-325	3393	6	motion	motion	NOUN
ftr-325	3393	7	to	to	PART
ftr-325	3393	8	compel	compel	VERB
ftr-325	3393	9	his	his	PRON
ftr-325	3393	10	compliance	compliance	NOUN
ftr-325	3393	11	with	with	ADP
ftr-325	3393	12	a	a	DET
ftr-325	3393	13	grand	grand	ADJ
ftr-325	3393	14	jury	jury	NOUN
ftr-325	3393	15	subpoena	subpoena	NOUN
ftr-325	3393	16	duces	duce	NOUN
ftr-325	3393	17	tecum	tecum	NOUN
ftr-325	3393	18	demanding	demand	VERB
ftr-325	3393	19	that	that	SCONJ
ftr-325	3393	20	he	he	PRON
ftr-325	3393	21	produce	produce	VERB
ftr-325	3393	22	certain	certain	ADJ
ftr-325	3393	23	records	record	NOUN
ftr-325	3393	24	related	relate	VERB
ftr-325	3393	25	to	to	ADP
ftr-325	3393	26	his	his	PRON
ftr-325	3393	27	foreign	foreign	ADJ
ftr-325	3393	28	bank	bank	NOUN
ftr-325	3393	29	accounts	account	NOUN
ftr-325	3393	30	.	.	PUNCT
ftr-325	3394	1	the	the	DET
ftr-325	3394	2	district	district	NOUN
ftr-325	3394	3	court	court	NOUN
ftr-325	3394	4	declined	decline	VERB
ftr-325	3394	5	to	to	PART
ftr-325	3394	6	condition	condition	VERB
ftr-325	3394	7	its	its	PRON
ftr-325	3394	8	order	order	NOUN
ftr-325	3394	9	compelling	compelling	ADJ
ftr-325	3394	10	production	production	NOUN
ftr-325	3394	11	upon	upon	SCONJ
ftr-325	3394	12	a	a	DET
ftr-325	3394	13	grant	grant	NOUN
ftr-325	3394	14	of	of	ADP
ftr-325	3394	15	limited	limited	ADJ
ftr-325	3394	16	immunity	immunity	NOUN
ftr-325	3394	17	and	and	CCONJ
ftr-325	3394	18	,	,	PUNCT
ftr-325	3394	19	pursuant	pursuant	ADJ
ftr-325	3394	20	to	to	ADP
ftr-325	3394	21	the	the	DET
ftr-325	3394	22	recalcitrant	recalcitrant	ADJ
ftr-325	3394	23	witness	witness	NOUN
ftr-325	3394	24	statute	statute	NOUN
ftr-325	3394	25	,	,	PUNCT
ftr-325	3394	26	28	28	NUM
ftr-325	3394	27	u.s.c	u.s.c	ADJ
ftr-325	3394	28	.	.	PUNCT
ftr-325	3395	1	§	§	PROPN
ftr-325	3395	2	1826	1826	NUM
ftr-325	3395	3	,	,	PUNCT
ftr-325	3395	4	held	hold	VERB
ftr-325	3395	5	him	he	PRON
ftr-325	3395	6	in	in	ADP
ftr-325	3395	7	contempt	contempt	NOUN
ftr-325	3395	8	for	for	ADP
ftr-325	3395	9	refusing	refuse	VERB
ftr-325	3395	10	to	to	PART
ftr-325	3395	11	comply	comply	VERB
ftr-325	3395	12	.	.	PUNCT
ftr-325	3396	1	the	the	DET
ftr-325	3396	2	ninth	ninth	ADJ
ftr-325	3396	3	circuit	circuit	NOUN
ftr-325	3396	4	upheld	uphold	VERB
ftr-325	3396	5	the	the	DET
ftr-325	3396	6	district	district	NOUN
ftr-325	3396	7	court	court	NOUN
ftr-325	3396	8	order	order	NOUN
ftr-325	3396	9	.	.	PUNCT
ftr-325	3397	1	the	the	DET
ftr-325	3397	2	court	court	NOUN
ftr-325	3397	3	of	of	ADP
ftr-325	3397	4	appeals	appeal	NOUN
ftr-325	3397	5	held	hold	VERB
ftr-325	3397	6	that	that	SCONJ
ftr-325	3397	7	―[b]ecause	―[b]ecause	NOUN
ftr-325	3397	8	the	the	DET
ftr-325	3397	9	records	record	NOUN
ftr-325	3397	10	sought	seek	VERB
ftr-325	3397	11	through	through	ADP
ftr-325	3397	12	the	the	DET
ftr-325	3397	13	subpoena	subpoena	NOUN
ftr-325	3397	14	fall	fall	NOUN
ftr-325	3397	15	under	under	ADP
ftr-325	3397	16	the	the	DET
ftr-325	3397	17	required	require	VERB
ftr-325	3397	18	records	record	NOUN
ftr-325	3397	19	doctrine	doctrine	NOUN
ftr-325	3397	20	,	,	PUNCT
ftr-325	3397	21	the	the	DET
ftr-325	3397	22	fifth	fifth	ADJ
ftr-325	3397	23	amendment	amendment	NOUN
ftr-325	3397	24	privilege	privilege	NOUN
ftr-325	3397	25	against	against	ADP
ftr-325	3397	26	self	self	NOUN
ftr-325	3397	27	-	-	PUNCT
ftr-325	3397	28	incrimination	incrimination	NOUN
ftr-325	3397	29	is	be	AUX
ftr-325	3397	30	inapplicable	inapplicable	ADJ
ftr-325	3397	31	,	,	PUNCT
ftr-325	3397	32	and	and	CCONJ
ftr-325	3397	33	m.h	m.h	PROPN
ftr-325	3397	34	.	.	PROPN
ftr-325	3397	35	may	may	AUX
ftr-325	3397	36	not	not	PART
ftr-325	3397	37	invoke	invoke	VERB
ftr-325	3397	38	it	it	PRON
ftr-325	3397	39	to	to	PART
ftr-325	3397	40	resist	resist	VERB
ftr-325	3397	41	compliance	compliance	NOUN
ftr-325	3397	42	with	with	ADP
ftr-325	3397	43	the	the	DET
ftr-325	3397	44	subpoena‘s	subpoena‘s	PROPN
ftr-325	3397	45	command.‖	command.‖	NOUN
ftr-325	3397	46	the	the	DET
ftr-325	3397	47	records	record	NOUN
ftr-325	3397	48	were	be	AUX
ftr-325	3397	49	required	require	VERB
ftr-325	3397	50	to	to	PART
ftr-325	3397	51	be	be	AUX
ftr-325	3397	52	kept	keep	VERB
ftr-325	3397	53	pursuant	pursuant	ADJ
ftr-325	3397	54	to	to	ADP
ftr-325	3397	55	the	the	DET
ftr-325	3397	56	predecessor	predecessor	NOUN
ftr-325	3397	57	of	of	ADP
ftr-325	3397	58	31	31	NUM
ftr-325	3397	59	c.f.r	c.f.r	NOUN
ftr-325	3397	60	.	.	PUNCT
ftr-325	3398	1	§	§	PROPN
ftr-325	3398	2	1010.420	1010.420	PROPN
ftr-325	3398	3	.	.	PUNCT
ftr-325	3398	4	a.	a.	NOUN
ftr-325	3398	5	when	when	SCONJ
ftr-325	3398	6	the	the	DET
ftr-325	3398	7	government	government	NOUN
ftr-325	3398	8	asks	ask	VERB
ftr-325	3398	9	,	,	PUNCT
ftr-325	3398	10	ya	ya	PRON
ftr-325	3398	11	got	get	VERB
ftr-325	3398	12	ta	to	PART
ftr-325	3398	13	pony	pony	VERB
ftr-325	3398	14	up	up	ADP
ftr-325	3398	15	the	the	DET
ftr-325	3398	16	name(s	name(s	NOUN
ftr-325	3398	17	)	)	PUNCT
ftr-325	3398	18	on	on	ADP
ftr-325	3398	19	your	your	PRON
ftr-325	3398	20	foreign	foreign	ADJ
ftr-325	3398	21	bank	bank	NOUN
ftr-325	3398	22	accounts	account	NOUN
ftr-325	3398	23	,	,	PUNCT
ftr-325	3398	24	the	the	DET
ftr-325	3398	25	account	account	NOUN
ftr-325	3398	26	numbers	number	NOUN
ftr-325	3398	27	,	,	PUNCT
ftr-325	3398	28	the	the	DET
ftr-325	3398	29	name	name	NOUN
ftr-325	3398	30	and	and	CCONJ
ftr-325	3398	31	address	address	NOUN
ftr-325	3398	32	of	of	ADP
ftr-325	3398	33	the	the	DET
ftr-325	3398	34	banks	bank	NOUN
ftr-325	3398	35	,	,	PUNCT
ftr-325	3398	36	the	the	DET
ftr-325	3398	37	type	type	NOUN
ftr-325	3398	38	of	of	ADP
ftr-325	3398	39	account	account	NOUN
ftr-325	3398	40	,	,	PUNCT
ftr-325	3398	41	and	and	CCONJ
ftr-325	3398	42	the	the	DET
ftr-325	3398	43	maximum	maximum	ADJ
ftr-325	3398	44	value	value	NOUN
ftr-325	3398	45	of	of	ADP
ftr-325	3398	46	each	each	DET
ftr-325	3398	47	such	such	ADJ
ftr-325	3398	48	account	account	NOUN
ftr-325	3398	49	during	during	ADP
ftr-325	3398	50	each	each	DET
ftr-325	3398	51	year	year	NOUN
ftr-325	3398	52	.	.	PUNCT
ftr-325	3399	1	in	in	ADP
ftr-325	3399	2	re	re	ADP
ftr-325	3399	3	special	special	ADJ
ftr-325	3399	4	february	february	PROPN
ftr-325	3399	5	20111	20111	NUM
ftr-325	3399	6	grand	grand	ADJ
ftr-325	3399	7	jury	jury	NOUN
ftr-325	3399	8	subpoena	subpoena	NOUN
ftr-325	3399	9	dated	date	VERB
ftr-325	3399	10	september	september	PROPN
ftr-325	3399	11	12	12	NUM
ftr-325	3399	12	,	,	PUNCT
ftr-325	3399	13	2011	2011	NUM
ftr-325	3399	14	,	,	PUNCT
ftr-325	3399	15	691	691	NUM
ftr-325	3399	16	f.3d	f.3d	NUM
ftr-325	3399	17	903	903	NUM
ftr-325	3399	18	(	(	PUNCT
ftr-325	3399	19	7th	7th	ADJ
ftr-325	3399	20	cir	cir	NOUN
ftr-325	3399	21	.	.	PUNCT
ftr-325	3399	22	8/27/12	8/27/12	NUM
ftr-325	3399	23	)	)	PUNCT
ftr-325	3399	24	.	.	PUNCT
ftr-325	3400	1	in	in	ADP
ftr-325	3400	2	an	an	DET
ftr-325	3400	3	opinion	opinion	NOUN
ftr-325	3400	4	by	by	ADP
ftr-325	3400	5	judge	judge	PROPN
ftr-325	3400	6	bauer	bauer	PROPN
ftr-325	3400	7	,	,	PUNCT
ftr-325	3400	8	the	the	DET
ftr-325	3400	9	seventh	seventh	ADJ
ftr-325	3400	10	circuit	circuit	NOUN
ftr-325	3400	11	held	hold	VERB
ftr-325	3400	12	that	that	SCONJ
ftr-325	3400	13	the	the	DET
ftr-325	3400	14	compulsory	compulsory	ADJ
ftr-325	3400	15	production	production	NOUN
ftr-325	3400	16	of	of	ADP
ftr-325	3400	17	foreign	foreign	ADJ
ftr-325	3400	18	bank	bank	NOUN
ftr-325	3400	19	account	account	NOUN
ftr-325	3400	20	records	record	NOUN
ftr-325	3400	21	required	require	VERB
ftr-325	3400	22	to	to	PART
ftr-325	3400	23	be	be	AUX
ftr-325	3400	24	maintained	maintain	VERB
ftr-325	3400	25	under	under	ADP
ftr-325	3400	26	the	the	DET
ftr-325	3400	27	bank	bank	NOUN
ftr-325	3400	28	secrecy	secrecy	NOUN
ftr-325	3400	29	act	act	NOUN
ftr-325	3400	30	of	of	ADP
ftr-325	3400	31	1970	1970	NUM
ftr-325	3400	32	does	do	AUX
ftr-325	3400	33	not	not	PART
ftr-325	3400	34	violate	violate	VERB
ftr-325	3400	35	a	a	DET
ftr-325	3400	36	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3400	37	fifth	fifth	ADJ
ftr-325	3400	38	amendment	amendment	NOUN
ftr-325	3400	39	privilege	privilege	NOUN
ftr-325	3400	40	against	against	ADP
ftr-325	3400	41	self	self	NOUN
ftr-325	3400	42	-	-	PUNCT
ftr-325	3400	43	incrimination	incrimination	NOUN
ftr-325	3400	44	.	.	PUNCT
ftr-325	3401	1	the	the	DET
ftr-325	3401	2	required	require	VERB
ftr-325	3401	3	records	record	NOUN
ftr-325	3401	4	doctrine	doctrine	NOUN
ftr-325	3401	5	overrode	overrode	VERB
ftr-325	3401	6	any	any	DET
ftr-325	3401	7	act	act	NOUN
ftr-325	3401	8	of	of	ADP
ftr-325	3401	9	production	production	NOUN
ftr-325	3401	10	privilege	privilege	NOUN
ftr-325	3401	11	.	.	PUNCT
ftr-325	3402	1	a	a	DET
ftr-325	3402	2	grand	grand	ADJ
ftr-325	3402	3	jury	jury	NOUN
ftr-325	3402	4	subpoena	subpoena	NOUN
ftr-325	3402	5	seeking	seek	VERB
ftr-325	3402	6	his	his	PRON
ftr-325	3402	7	bank	bank	NOUN
ftr-325	3402	8	records	record	NOUN
ftr-325	3402	9	issued	issue	VERB
ftr-325	3402	10	in	in	ADP
ftr-325	3402	11	connection	connection	NOUN
ftr-325	3402	12	with	with	ADP
ftr-325	3402	13	an	an	DET
ftr-325	3402	14	investigation	investigation	NOUN
ftr-325	3402	15	into	into	ADP
ftr-325	3402	16	whether	whether	SCONJ
ftr-325	3402	17	he	he	PRON
ftr-325	3402	18	used	use	VERB
ftr-325	3402	19	secret	secret	ADJ
ftr-325	3402	20	offshore	offshore	ADJ
ftr-325	3402	21	bank	bank	NOUN
ftr-325	3402	22	accounts	account	NOUN
ftr-325	3402	23	to	to	PART
ftr-325	3402	24	evade	evade	VERB
ftr-325	3402	25	his	his	PRON
ftr-325	3402	26	federal	federal	ADJ
ftr-325	3402	27	income	income	NOUN
ftr-325	3402	28	taxes	taxis	NOUN
ftr-325	3402	29	was	be	AUX
ftr-325	3402	30	enforced	enforce	VERB
ftr-325	3402	31	.	.	PUNCT
ftr-325	3403	1	b.	b.	PROPN
ftr-325	3403	2	a	a	DET
ftr-325	3403	3	third	third	ADJ
ftr-325	3403	4	decision	decision	NOUN
ftr-325	3403	5	going	go	VERB
ftr-325	3403	6	the	the	DET
ftr-325	3403	7	same	same	ADJ
ftr-325	3403	8	way	way	NOUN
ftr-325	3403	9	.	.	PUNCT
ftr-325	3404	1	in	in	ADP
ftr-325	3404	2	re	re	ADP
ftr-325	3404	3	grand	grand	ADJ
ftr-325	3404	4	jury	jury	NOUN
ftr-325	3404	5	subpoena	subpoena	NOUN
ftr-325	3404	6	,	,	PUNCT
ftr-325	3404	7	696	696	NUM
ftr-325	3404	8	f.3d	f.3d	NUM
ftr-325	3404	9	428	428	NUM
ftr-325	3404	10	(	(	PUNCT
ftr-325	3404	11	5th	5th	ADJ
ftr-325	3404	12	cir	cir	NOUN
ftr-325	3404	13	.	.	PUNCT
ftr-325	3405	1	9/21/12	9/21/12	NUM
ftr-325	3405	2	)	)	PUNCT
ftr-325	3405	3	.	.	PUNCT
ftr-325	3406	1	the	the	DET
ftr-325	3406	2	fifth	fifth	ADJ
ftr-325	3406	3	circuit	circuit	NOUN
ftr-325	3406	4	(	(	PUNCT
ftr-325	3406	5	judge	judge	NOUN
ftr-325	3406	6	dennis	dennis	PROPN
ftr-325	3406	7	)	)	PUNCT
ftr-325	3406	8	,	,	PUNCT
ftr-325	3406	9	in	in	ADP
ftr-325	3406	10	reversing	reverse	VERB
ftr-325	3406	11	a	a	DET
ftr-325	3406	12	district	district	NOUN
ftr-325	3406	13	court	court	NOUN
ftr-325	3406	14	,	,	PUNCT
ftr-325	3406	15	declined	decline	VERB
ftr-325	3406	16	to	to	PART
ftr-325	3406	17	create	create	VERB
ftr-325	3406	18	a	a	DET
ftr-325	3406	19	circuit	circuit	NOUN
ftr-325	3406	20	split	split	VERB
ftr-325	3406	21	and	and	CCONJ
ftr-325	3406	22	held	hold	VERB
ftr-325	3406	23	that	that	SCONJ
ftr-325	3406	24	the	the	DET
ftr-325	3406	25	required	require	VERB
ftr-325	3406	26	records	record	NOUN
ftr-325	3406	27	doctrine	doctrine	NOUN
ftr-325	3406	28	applied	apply	VERB
ftr-325	3406	29	;	;	PUNCT
ftr-325	3406	30	the	the	DET
ftr-325	3406	31	individual	individual	NOUN
ftr-325	3406	32	was	be	AUX
ftr-325	3406	33	required	require	VERB
ftr-325	3406	34	to	to	PART
ftr-325	3406	35	produce	produce	VERB
ftr-325	3406	36	foreign	foreign	ADJ
ftr-325	3406	37	bank	bank	NOUN
ftr-325	3406	38	records	record	NOUN
ftr-325	3406	39	subpoenaed	subpoena	VERB
ftr-325	3406	40	in	in	ADP
ftr-325	3406	41	the	the	DET
ftr-325	3406	42	irs‘s	irs‘s	NOUN
ftr-325	3406	43	investigation	investigation	NOUN
ftr-325	3406	44	into	into	ADP
ftr-325	3406	45	whether	whether	SCONJ
ftr-325	3406	46	he	he	PRON
ftr-325	3406	47	used	use	VERB
ftr-325	3406	48	secret	secret	ADJ
ftr-325	3406	49	swiss	swiss	PROPN
ftr-325	3406	50	bank	bank	NOUN
ftr-325	3406	51	accounts	account	VERB
ftr-325	3406	52	[	[	X
ftr-325	3406	53	with	with	ADP
ftr-325	3406	54	ubs	ub	NOUN
ftr-325	3406	55	]	]	PUNCT
ftr-325	3406	56	to	to	PART
ftr-325	3406	57	evade	evade	VERB
ftr-325	3406	58	his	his	PRON
ftr-325	3406	59	federal	federal	ADJ
ftr-325	3406	60	income	income	NOUN
ftr-325	3406	61	taxes	taxis	NOUN
ftr-325	3406	62	.	.	PUNCT
ftr-325	3407	1	the	the	DET
ftr-325	3407	2	court‘s	court‘s	PROPN
ftr-325	3407	3	reasoning	reasoning	NOUN
ftr-325	3407	4	was	be	AUX
ftr-325	3407	5	that	that	SCONJ
ftr-325	3407	6	the	the	DET
ftr-325	3407	7	bank	bank	NOUN
ftr-325	3407	8	secrecy	secrecy	PROPN
ftr-325	3407	9	act‘s	act‘s	PROPN
ftr-325	3407	10	record	record	NOUN
ftr-325	3407	11	-	-	PUNCT
ftr-325	3407	12	keeping	keep	VERB
ftr-325	3407	13	requirement	requirement	NOUN
ftr-325	3407	14	is	be	AUX
ftr-325	3407	15	―essentially	―essentially	ADV
ftr-325	3407	16	regulatory,‖	regulatory,‖	PROPN
ftr-325	3407	17	the	the	DET
ftr-325	3407	18	records	record	NOUN
ftr-325	3407	19	sought	seek	VERB
ftr-325	3407	20	are	be	AUX
ftr-325	3407	21	of	of	ADP
ftr-325	3407	22	a	a	DET
ftr-325	3407	23	kind	kind	NOUN
ftr-325	3407	24	―customarily	―customarily	ADV
ftr-325	3407	25	kept‖	kept‖	NOUN
ftr-325	3407	26	by	by	ADP
ftr-325	3407	27	account	account	NOUN
ftr-325	3407	28	holders	holder	NOUN
ftr-325	3407	29	,	,	PUNCT
ftr-325	3407	30	and	and	CCONJ
ftr-325	3407	31	the	the	DET
ftr-325	3407	32	records	record	NOUN
ftr-325	3407	33	have	have	AUX
ftr-325	3407	34	assumed	assume	VERB
ftr-325	3407	35	―public	―public	PROPN
ftr-325	3407	36	aspects‖	aspects‖	PROPN
ftr-325	3407	37	;	;	PUNCT
ftr-325	3407	38	this	this	PRON
ftr-325	3407	39	is	be	AUX
ftr-325	3407	40	so	so	ADV
ftr-325	3407	41	even	even	ADV
ftr-325	3407	42	though	though	SCONJ
ftr-325	3407	43	one	one	NUM
ftr-325	3407	44	purpose	purpose	NOUN
ftr-325	3407	45	of	of	ADP
ftr-325	3407	46	676	676	NUM
ftr-325	3407	47	florida	florida	PROPN
ftr-325	3407	48	tax	tax	NOUN
ftr-325	3407	49	review	review	NOUN
ftr-325	3407	50	[	[	X
ftr-325	3407	51	vol	vol	NOUN
ftr-325	3407	52	.	.	PUNCT
ftr-325	3407	53	13:10	13:10	NUM
ftr-325	3407	54	the	the	DET
ftr-325	3407	55	bsa	bsa	NOUN
ftr-325	3407	56	was	be	AUX
ftr-325	3407	57	to	to	PART
ftr-325	3407	58	aid	aid	VERB
ftr-325	3407	59	law	law	NOUN
ftr-325	3407	60	enforcement	enforcement	NOUN
ftr-325	3407	61	officials	official	NOUN
ftr-325	3407	62	in	in	ADP
ftr-325	3407	63	pursuing	pursue	VERB
ftr-325	3407	64	criminal	criminal	ADJ
ftr-325	3407	65	investigations	investigation	NOUN
ftr-325	3407	66	.	.	PUNCT
ftr-325	3408	1	c.	c.	PROPN
ftr-325	3408	2	litigation	litigation	PROPN
ftr-325	3408	3	costs	cost	VERB
ftr-325	3408	4	1	1	NUM
ftr-325	3408	5	.	.	PUNCT
ftr-325	3408	6	shades	shade	NOUN
ftr-325	3408	7	of	of	ADP
ftr-325	3408	8	the	the	DET
ftr-325	3408	9	nineteenth	nineteenth	ADJ
ftr-325	3408	10	century	century	NOUN
ftr-325	3408	11	.	.	PUNCT
ftr-325	3409	1	a	a	DET
ftr-325	3409	2	written	write	VERB
ftr-325	3409	3	opinion	opinion	NOUN
ftr-325	3409	4	in	in	ADP
ftr-325	3409	5	a	a	DET
ftr-325	3409	6	case	case	NOUN
ftr-325	3409	7	with	with	ADP
ftr-325	3409	8	$	$	SYM
ftr-325	3409	9	71	71	NUM
ftr-325	3409	10	dollars	dollar	NOUN
ftr-325	3409	11	at	at	ADP
ftr-325	3409	12	stake	stake	NOUN
ftr-325	3409	13	.	.	PUNCT
ftr-325	3410	1	dale	dale	PROPN
ftr-325	3410	2	v.	v.	PROPN
ftr-325	3410	3	commissioner	commissioner	PROPN
ftr-325	3410	4	,	,	PUNCT
ftr-325	3410	5	t.c	t.c	PROPN
ftr-325	3410	6	.	.	PROPN
ftr-325	3410	7	memo	memo	NOUN
ftr-325	3410	8	.	.	PUNCT
ftr-325	3411	1	2012	2012	NUM
ftr-325	3411	2	-	-	SYM
ftr-325	3411	3	146	146	NUM
ftr-325	3411	4	(	(	PUNCT
ftr-325	3411	5	5/22/12	5/22/12	NUM
ftr-325	3411	6	)	)	PUNCT
ftr-325	3411	7	.	.	PUNCT
ftr-325	3412	1	in	in	ADP
ftr-325	3412	2	a	a	DET
ftr-325	3412	3	case	case	NOUN
ftr-325	3412	4	in	in	ADP
ftr-325	3412	5	which	which	PRON
ftr-325	3412	6	the	the	DET
ftr-325	3412	7	irs	irs	PROPN
ftr-325	3412	8	conceded	concede	VERB
ftr-325	3412	9	that	that	SCONJ
ftr-325	3412	10	the	the	DET
ftr-325	3412	11	taxpayer	taxpayer	NOUN
ftr-325	3412	12	was	be	AUX
ftr-325	3412	13	entitled	entitle	VERB
ftr-325	3412	14	to	to	ADP
ftr-325	3412	15	attorney‘s	attorney‘s	PROPN
ftr-325	3412	16	fees	fee	NOUN
ftr-325	3412	17	under	under	ADP
ftr-325	3412	18	§	§	PROPN
ftr-325	3412	19	7430	7430	NUM
ftr-325	3412	20	,	,	PUNCT
ftr-325	3412	21	judge	judge	NOUN
ftr-325	3412	22	kroupa	kroupa	PROPN
ftr-325	3412	23	held	hold	VERB
ftr-325	3412	24	that	that	SCONJ
ftr-325	3412	25	a	a	DET
ftr-325	3412	26	taxpayer	taxpayer	NOUN
ftr-325	3412	27	may	may	AUX
ftr-325	3412	28	not	not	PART
ftr-325	3412	29	recover	recover	VERB
ftr-325	3412	30	―costs	―cost	NOUN
ftr-325	3412	31	for	for	ADP
ftr-325	3412	32	secretarial	secretarial	ADJ
ftr-325	3412	33	and	and	CCONJ
ftr-325	3412	34	clerical	clerical	ADJ
ftr-325	3412	35	work	work	NOUN
ftr-325	3412	36	performed	perform	VERB
ftr-325	3412	37	by	by	ADP
ftr-325	3412	38	a	a	DET
ftr-325	3412	39	secretary	secretary	NOUN
ftr-325	3412	40	(	(	PUNCT
ftr-325	3412	41	$	$	SYM
ftr-325	3412	42	37.50	37.50	NUM
ftr-325	3412	43	)	)	PUNCT
ftr-325	3412	44	,	,	PUNCT
ftr-325	3412	45	an	an	DET
ftr-325	3412	46	assistant	assistant	NOUN
ftr-325	3412	47	(	(	PUNCT
ftr-325	3412	48	$	$	SYM
ftr-325	3412	49	23	23	NUM
ftr-325	3412	50	)	)	PUNCT
ftr-325	3412	51	and	and	CCONJ
ftr-325	3412	52	a	a	DET
ftr-325	3412	53	‗staff	‗staff	NOUN
ftr-325	3412	54	‘	'	PUNCT
ftr-325	3412	55	member	member	NOUN
ftr-325	3412	56	(	(	PUNCT
ftr-325	3412	57	$	$	SYM
ftr-325	3412	58	10.50	10.50	NUM
ftr-325	3412	59	)	)	PUNCT
ftr-325	3412	60	(	(	PUNCT
ftr-325	3412	61	collectively	collectively	ADV
ftr-325	3412	62	,	,	PUNCT
ftr-325	3412	63	fees	fee	NOUN
ftr-325	3412	64	at	at	ADP
ftr-325	3412	65	issue)‖	issue)‖	NOUN
ftr-325	3412	66	that	that	PRON
ftr-325	3412	67	were	be	AUX
ftr-325	3412	68	not	not	PART
ftr-325	3412	69	subsumed	subsume	VERB
ftr-325	3412	70	in	in	ADP
ftr-325	3412	71	the	the	DET
ftr-325	3412	72	attorney‘s	attorney‘s	ADJ
ftr-325	3412	73	hourly	hourly	ADJ
ftr-325	3412	74	rate	rate	NOUN
ftr-325	3412	75	.	.	PUNCT
ftr-325	3413	1	d.	d.	PROPN
ftr-325	3413	2	statutory	statutory	ADJ
ftr-325	3413	3	notice	notice	NOUN
ftr-325	3413	4	of	of	ADP
ftr-325	3413	5	deficiency	deficiency	NOUN
ftr-325	3413	6	1	1	NUM
ftr-325	3413	7	.	.	PUNCT
ftr-325	3414	1	the	the	DET
ftr-325	3414	2	eleventh	eleventh	ADJ
ftr-325	3414	3	circuit	circuit	NOUN
ftr-325	3414	4	reverses	reverse	VERB
ftr-325	3414	5	the	the	DET
ftr-325	3414	6	tax	tax	NOUN
ftr-325	3414	7	court	court	NOUN
ftr-325	3414	8	by	by	ADP
ftr-325	3414	9	reading	read	VERB
ftr-325	3414	10	webster‘s	webster‘s	PROPN
ftr-325	3414	11	third	third	ADJ
ftr-325	3414	12	new	new	ADJ
ftr-325	3414	13	international	international	PROPN
ftr-325	3414	14	dictionary	dictionary	PROPN
ftr-325	3414	15	.	.	PUNCT
ftr-325	3415	1	shockley	shockley	PROPN
ftr-325	3415	2	v.	v.	PROPN
ftr-325	3415	3	commissioner	commissioner	PROPN
ftr-325	3415	4	,	,	PUNCT
ftr-325	3415	5	686	686	NUM
ftr-325	3415	6	f.3d	f.3d	NUM
ftr-325	3415	7	1228	1228	NUM
ftr-325	3415	8	(	(	PUNCT
ftr-325	3415	9	11th	11th	ADJ
ftr-325	3415	10	cir	cir	NOUN
ftr-325	3415	11	.	.	PUNCT
ftr-325	3416	1	7/11/12	7/11/12	NUM
ftr-325	3416	2	)	)	PUNCT
ftr-325	3416	3	.	.	PUNCT
ftr-325	3417	1	the	the	DET
ftr-325	3417	2	court	court	NOUN
ftr-325	3417	3	of	of	ADP
ftr-325	3417	4	appeals	appeal	NOUN
ftr-325	3417	5	for	for	ADP
ftr-325	3417	6	the	the	DET
ftr-325	3417	7	eleventh	eleventh	ADJ
ftr-325	3417	8	circuit	circuit	NOUN
ftr-325	3417	9	(	(	PUNCT
ftr-325	3417	10	judge	judge	NOUN
ftr-325	3417	11	hull	hull	NOUN
ftr-325	3417	12	)	)	PUNCT
ftr-325	3417	13	reversed	reverse	VERB
ftr-325	3417	14	a	a	DET
ftr-325	3417	15	tax	tax	NOUN
ftr-325	3417	16	court	court	NOUN
ftr-325	3417	17	decision	decision	NOUN
ftr-325	3417	18	,	,	PUNCT
ftr-325	3417	19	t.c	t.c	PROPN
ftr-325	3417	20	.	.	PROPN
ftr-325	3417	21	memo	memo	NOUN
ftr-325	3417	22	.	.	PUNCT
ftr-325	3418	1	2011	2011	NUM
ftr-325	3418	2	-	-	SYM
ftr-325	3418	3	96	96	NUM
ftr-325	3418	4	,	,	PUNCT
ftr-325	3418	5	in	in	ADP
ftr-325	3418	6	which	which	PRON
ftr-325	3418	7	the	the	DET
ftr-325	3418	8	tax	tax	NOUN
ftr-325	3418	9	court	court	NOUN
ftr-325	3418	10	held	hold	VERB
ftr-325	3418	11	that	that	SCONJ
ftr-325	3418	12	if	if	SCONJ
ftr-325	3418	13	it	it	PRON
ftr-325	3418	14	determines	determine	VERB
ftr-325	3418	15	that	that	SCONJ
ftr-325	3418	16	the	the	DET
ftr-325	3418	17	deficiency	deficiency	NOUN
ftr-325	3418	18	notice	notice	VERB
ftr-325	3418	19	with	with	ADP
ftr-325	3418	20	respect	respect	NOUN
ftr-325	3418	21	to	to	ADP
ftr-325	3418	22	which	which	PRON
ftr-325	3418	23	the	the	DET
ftr-325	3418	24	petition	petition	NOUN
ftr-325	3418	25	was	be	AUX
ftr-325	3418	26	filed	file	VERB
ftr-325	3418	27	is	be	AUX
ftr-325	3418	28	invalid	invalid	ADJ
ftr-325	3418	29	,	,	PUNCT
ftr-325	3418	30	then	then	ADV
ftr-325	3418	31	the	the	DET
ftr-325	3418	32	period	period	NOUN
ftr-325	3418	33	of	of	ADP
ftr-325	3418	34	limitations	limitation	NOUN
ftr-325	3418	35	is	be	AUX
ftr-325	3418	36	not	not	PART
ftr-325	3418	37	suspended	suspend	VERB
ftr-325	3418	38	.	.	PUNCT
ftr-325	3419	1	the	the	DET
ftr-325	3419	2	court	court	NOUN
ftr-325	3419	3	of	of	ADP
ftr-325	3419	4	appeals	appeals	PROPN
ftr-325	3419	5	reasoned	reason	VERB
ftr-325	3419	6	that	that	SCONJ
ftr-325	3419	7	the	the	DET
ftr-325	3419	8	proposition	proposition	NOUN
ftr-325	3419	9	that	that	SCONJ
ftr-325	3419	10	limiting	limit	VERB
ftr-325	3419	11	this	this	DET
ftr-325	3419	12	holding	holding	NOUN
ftr-325	3419	13	to	to	ADP
ftr-325	3419	14	only	only	ADJ
ftr-325	3419	15	petitions	petition	NOUN
ftr-325	3419	16	filed	file	VERB
ftr-325	3419	17	in	in	ADP
ftr-325	3419	18	response	response	NOUN
ftr-325	3419	19	to	to	ADP
ftr-325	3419	20	a	a	DET
ftr-325	3419	21	valid	valid	ADJ
ftr-325	3419	22	deficiency	deficiency	NOUN
ftr-325	3419	23	notice	notice	NOUN
ftr-325	3419	24	―cannot	―cannot	ADV
ftr-325	3419	25	be	be	AUX
ftr-325	3419	26	found	find	VERB
ftr-325	3419	27	on	on	ADP
ftr-325	3419	28	the	the	DET
ftr-325	3419	29	face	face	NOUN
ftr-325	3419	30	of	of	ADP
ftr-325	3419	31	the	the	DET
ftr-325	3419	32	suspension	suspension	NOUN
ftr-325	3419	33	statute	statute	NOUN
ftr-325	3419	34	,	,	PUNCT
ftr-325	3419	35	nor	nor	CCONJ
ftr-325	3419	36	can	can	AUX
ftr-325	3419	37	it	it	PRON
ftr-325	3419	38	be	be	AUX
ftr-325	3419	39	squared	square	VERB
ftr-325	3419	40	with	with	ADP
ftr-325	3419	41	the	the	DET
ftr-325	3419	42	plain	plain	ADJ
ftr-325	3419	43	language	language	NOUN
ftr-325	3419	44	of	of	ADP
ftr-325	3419	45	the	the	DET
ftr-325	3419	46	statute.‖	statute.‖	NOUN
ftr-325	3419	47	here	here	ADV
ftr-325	3419	48	,	,	PUNCT
ftr-325	3419	49	the	the	DET
ftr-325	3419	50	breadth	breadth	NOUN
ftr-325	3419	51	of	of	ADP
ftr-325	3419	52	§	§	PROPN
ftr-325	3419	53	6503(a)(1)‘s	6503(a)(1)‘s	NUM
ftr-325	3419	54	plain	plain	ADJ
ftr-325	3419	55	language	language	NOUN
ftr-325	3419	56	indicates	indicate	VERB
ftr-325	3419	57	the	the	DET
ftr-325	3419	58	2005	2005	NUM
ftr-325	3419	59	petition	petition	NOUN
ftr-325	3419	60	qualifies	qualify	VERB
ftr-325	3419	61	as	as	ADP
ftr-325	3419	62	a	a	DET
ftr-325	3419	63	―proceeding	―proceeding	NOUN
ftr-325	3419	64	in	in	ADP
ftr-325	3419	65	respect	respect	NOUN
ftr-325	3419	66	of	of	ADP
ftr-325	3419	67	the	the	DET
ftr-325	3419	68	[	[	X
ftr-325	3419	69	scc	scc	X
ftr-325	3419	70	]	]	PUNCT
ftr-325	3419	71	deficiency.‖	deficiency.‖	VERB
ftr-325	3419	72	first	first	ADV
ftr-325	3419	73	,	,	PUNCT
ftr-325	3419	74	the	the	DET
ftr-325	3419	75	proceeding	proceeding	NOUN
ftr-325	3419	76	need	need	AUX
ftr-325	3419	77	only	only	ADV
ftr-325	3419	78	be	be	AUX
ftr-325	3419	79	―in	―in	NUM
ftr-325	3419	80	respect	respect	NOUN
ftr-325	3419	81	of‖	of‖	VERB
ftr-325	3419	82	the	the	DET
ftr-325	3419	83	deficiency	deficiency	NOUN
ftr-325	3419	84	,	,	PUNCT
ftr-325	3419	85	not	not	PART
ftr-325	3419	86	seeking	seek	VERB
ftr-325	3419	87	―a	―a	PROPN
ftr-325	3419	88	redetermination	redetermination	NOUN
ftr-325	3419	89	of‖	of‖	NOUN
ftr-325	3419	90	the	the	DET
ftr-325	3419	91	deficiency	deficiency	NOUN
ftr-325	3419	92	.	.	PUNCT
ftr-325	3420	1	the	the	DET
ftr-325	3420	2	phrase	phrase	NOUN
ftr-325	3420	3	―in	―in	X
ftr-325	3420	4	respect	respect	NOUN
ftr-325	3420	5	of‖	of‖	NOUN
ftr-325	3420	6	is	be	AUX
ftr-325	3420	7	particularly	particularly	ADV
ftr-325	3420	8	comprehensive	comprehensive	ADJ
ftr-325	3420	9	,	,	PUNCT
ftr-325	3420	10	with	with	ADP
ftr-325	3420	11	one	one	NUM
ftr-325	3420	12	dictionary	dictionary	ADJ
ftr-325	3420	13	ascribing	ascribe	VERB
ftr-325	3420	14	a	a	DET
ftr-325	3420	15	definition	definition	NOUN
ftr-325	3420	16	of	of	ADP
ftr-325	3420	17	―as	―as	NOUN
ftr-325	3420	18	to	to	ADP
ftr-325	3420	19	;	;	PUNCT
ftr-325	3420	20	as	as	SCONJ
ftr-325	3420	21	regards	regard	NOUN
ftr-325	3420	22	;	;	PUNCT
ftr-325	3420	23	insofar	insofar	ADV
ftr-325	3420	24	as	as	ADP
ftr-325	3420	25	concerns	concern	NOUN
ftr-325	3420	26	;	;	PUNCT
ftr-325	3420	27	[	[	X
ftr-325	3420	28	or	or	CCONJ
ftr-325	3420	29	]	]	PUNCT
ftr-325	3420	30	with	with	ADP
ftr-325	3420	31	respect	respect	NOUN
ftr-325	3420	32	to.‖	to.‖	PROPN
ftr-325	3420	33	webster	webster	PROPN
ftr-325	3420	34	’s	’s	PART
ftr-325	3420	35	third	third	ADJ
ftr-325	3420	36	new	new	ADJ
ftr-325	3420	37	international	international	ADJ
ftr-325	3420	38	dictionary	dictionary	ADJ
ftr-325	3420	39	1934	1934	NUM
ftr-325	3420	40	(	(	PUNCT
ftr-325	3420	41	1993	1993	NUM
ftr-325	3420	42	)	)	PUNCT
ftr-325	3420	43	;	;	PUNCT
ftr-325	3421	1	cf	cf	X
ftr-325	3421	2	.	.	PUNCT
ftr-325	3421	3	kosak	kosak	PROPN
ftr-325	3421	4	v.	v.	PROPN
ftr-325	3421	5	united	united	PROPN
ftr-325	3421	6	states	states	PROPN
ftr-325	3421	7	,	,	PUNCT
ftr-325	3421	8	465	465	NUM
ftr-325	3421	9	u.s	u.s	PROPN
ftr-325	3421	10	.	.	PROPN
ftr-325	3421	11	848	848	NUM
ftr-325	3421	12	,	,	PUNCT
ftr-325	3421	13	854	854	NUM
ftr-325	3421	14	,	,	PUNCT
ftr-325	3421	15	104	104	NUM
ftr-325	3421	16	s.	s.	PROPN
ftr-325	3421	17	ct	ct	PROPN
ftr-325	3421	18	.	.	PROPN
ftr-325	3421	19	1519	1519	NUM
ftr-325	3421	20	,	,	PUNCT
ftr-325	3421	21	1523	1523	NUM
ftr-325	3421	22	(	(	PUNCT
ftr-325	3421	23	1984	1984	NUM
ftr-325	3421	24	)	)	PUNCT
ftr-325	3421	25	(	(	PUNCT
ftr-325	3421	26	describing	describe	VERB
ftr-325	3421	27	the	the	DET
ftr-325	3421	28	phrase	phrase	NOUN
ftr-325	3421	29	―arising	―arise	VERB
ftr-325	3421	30	in	in	ADP
ftr-325	3421	31	respect	respect	NOUN
ftr-325	3421	32	of‖	of‖	NOUN
ftr-325	3421	33	in	in	ADP
ftr-325	3421	34	a	a	DET
ftr-325	3421	35	section	section	NOUN
ftr-325	3421	36	of	of	ADP
ftr-325	3421	37	the	the	DET
ftr-325	3421	38	federal	federal	ADJ
ftr-325	3421	39	tort	tort	NOUN
ftr-325	3421	40	claims	claim	NOUN
ftr-325	3421	41	act	act	PROPN
ftr-325	3421	42	,	,	PUNCT
ftr-325	3421	43	28	28	NUM
ftr-325	3421	44	u.s.c	u.s.c	ADJ
ftr-325	3421	45	.	.	PUNCT
ftr-325	3422	1	§	§	PROPN
ftr-325	3422	2	2680(c	2680(c	NUM
ftr-325	3422	3	)	)	PUNCT
ftr-325	3422	4	,	,	PUNCT
ftr-325	3422	5	as	as	ADP
ftr-325	3422	6	―encompassing‖	―encompassing‖	PROPN
ftr-325	3422	7	)	)	PUNCT
ftr-325	3422	8	.	.	PUNCT
ftr-325	3423	1	this	this	DET
ftr-325	3423	2	choice	choice	NOUN
ftr-325	3423	3	of	of	ADP
ftr-325	3423	4	phrase	phrase	NOUN
ftr-325	3423	5	is	be	AUX
ftr-325	3423	6	in	in	ADP
ftr-325	3423	7	contrast	contrast	NOUN
ftr-325	3423	8	to	to	ADP
ftr-325	3423	9	a	a	DET
ftr-325	3423	10	closely	closely	ADV
ftr-325	3423	11	related	relate	VERB
ftr-325	3423	12	statute	statute	NOUN
ftr-325	3423	13	,	,	PUNCT
ftr-325	3423	14	§	§	PROPN
ftr-325	3423	15	6213(a	6213(a	NOUN
ftr-325	3423	16	)	)	PUNCT
ftr-325	3423	17	,	,	PUNCT
ftr-325	3423	18	where	where	SCONJ
ftr-325	3423	19	congress	congress	PROPN
ftr-325	3423	20	selected	select	VERB
ftr-325	3423	21	the	the	DET
ftr-325	3423	22	more	more	ADV
ftr-325	3423	23	specific	specific	ADJ
ftr-325	3423	24	phrase	phrase	NOUN
ftr-325	3423	25	―redetermination	―redetermination	NOUN
ftr-325	3423	26	of‖	of‖	NOUN
ftr-325	3423	27	the	the	DET
ftr-325	3423	28	deficiency	deficiency	NOUN
ftr-325	3423	29	.	.	PUNCT
ftr-325	3424	1	in	in	ADP
ftr-325	3424	2	our	our	PRON
ftr-325	3424	3	view	view	NOUN
ftr-325	3424	4	,	,	PUNCT
ftr-325	3424	5	the	the	DET
ftr-325	3424	6	phrase	phrase	NOUN
ftr-325	3424	7	―in	―in	AUX
ftr-325	3424	8	respect	respect	VERB
ftr-325	3424	9	of‖	of‖	NOUN
ftr-325	3424	10	in	in	ADP
ftr-325	3424	11	§	§	PROPN
ftr-325	3424	12	6503(a)(1	6503(a)(1	NOUN
ftr-325	3424	13	)	)	PUNCT
ftr-325	3424	14	2013	2013	NUM
ftr-325	3424	15	]	]	PUNCT
ftr-325	3424	16	recent	recent	ADJ
ftr-325	3424	17	developments	development	NOUN
ftr-325	3424	18	in	in	ADP
ftr-325	3424	19	federal	federal	ADJ
ftr-325	3424	20	income	income	NOUN
ftr-325	3424	21	taxation	taxation	NOUN
ftr-325	3424	22	677	677	NUM
ftr-325	3424	23	requires	require	VERB
ftr-325	3424	24	only	only	ADV
ftr-325	3424	25	that	that	SCONJ
ftr-325	3424	26	the	the	DET
ftr-325	3424	27	substance	substance	NOUN
ftr-325	3424	28	of	of	ADP
ftr-325	3424	29	the	the	DET
ftr-325	3424	30	proceeding	proceeding	NOUN
ftr-325	3424	31	concern	concern	NOUN
ftr-325	3424	32	the	the	DET
ftr-325	3424	33	deficiency	deficiency	NOUN
ftr-325	3424	34	.	.	PUNCT
ftr-325	3424	35			PUNCT
ftr-325	3425	1	presumably	presumably	ADV
ftr-325	3425	2	,	,	PUNCT
ftr-325	3425	3	the	the	DET
ftr-325	3425	4	tax	tax	NOUN
ftr-325	3425	5	court	court	NOUN
ftr-325	3425	6	will	will	AUX
ftr-325	3425	7	continue	continue	VERB
ftr-325	3425	8	to	to	PART
ftr-325	3425	9	follow	follow	VERB
ftr-325	3425	10	its	its	PRON
ftr-325	3425	11	own	own	ADJ
ftr-325	3425	12	precedent	precedent	NOUN
ftr-325	3425	13	in	in	ADP
ftr-325	3425	14	future	future	ADJ
ftr-325	3425	15	cases	case	NOUN
ftr-325	3425	16	that	that	PRON
ftr-325	3425	17	are	be	AUX
ftr-325	3425	18	not	not	PART
ftr-325	3425	19	appealable	appealable	ADJ
ftr-325	3425	20	to	to	ADP
ftr-325	3425	21	the	the	DET
ftr-325	3425	22	eleventh	eleventh	ADJ
ftr-325	3425	23	circuit	circuit	NOUN
ftr-325	3425	24	.	.	PUNCT
ftr-325	3426	1	e.	e.	PROPN
ftr-325	3426	2	statute	statute	PROPN
ftr-325	3426	3	of	of	ADP
ftr-325	3426	4	limitations	limitation	NOUN
ftr-325	3426	5	1	1	NUM
ftr-325	3426	6	.	.	PUNCT
ftr-325	3427	1	the	the	DET
ftr-325	3427	2	courts	court	NOUN
ftr-325	3427	3	hold	hold	VERB
ftr-325	3427	4	that	that	SCONJ
ftr-325	3427	5	overstating	overstate	VERB
ftr-325	3427	6	basis	basis	NOUN
ftr-325	3427	7	is	be	AUX
ftr-325	3427	8	not	not	PART
ftr-325	3427	9	the	the	DET
ftr-325	3427	10	same	same	ADJ
ftr-325	3427	11	as	as	ADP
ftr-325	3427	12	understating	understate	VERB
ftr-325	3427	13	gross	gross	ADJ
ftr-325	3427	14	income	income	NOUN
ftr-325	3427	15	,	,	PUNCT
ftr-325	3427	16	but	but	CCONJ
ftr-325	3427	17	the	the	DET
ftr-325	3427	18	treasury	treasury	PROPN
ftr-325	3427	19	department	department	PROPN
ftr-325	3427	20	ultimately	ultimately	ADV
ftr-325	3427	21	plays	play	VERB
ftr-325	3427	22	its	its	PRON
ftr-325	3427	23	trump	trump	NOUN
ftr-325	3427	24	card	card	NOUN
ftr-325	3427	25	by	by	ADP
ftr-325	3427	26	promulgating	promulgate	VERB
ftr-325	3427	27	regulations	regulation	NOUN
ftr-325	3427	28	.	.	PUNCT
ftr-325	3428	1	section	section	NOUN
ftr-325	3428	2	6501(e)(1	6501(e)(1	NOUN
ftr-325	3428	3	)	)	PUNCT
ftr-325	3428	4	extends	extend	VERB
ftr-325	3428	5	the	the	DET
ftr-325	3428	6	normal	normal	ADJ
ftr-325	3428	7	three	three	NUM
ftr-325	3428	8	-	-	PUNCT
ftr-325	3428	9	year	year	NOUN
ftr-325	3428	10	period	period	NOUN
ftr-325	3428	11	of	of	ADP
ftr-325	3428	12	limitations	limitation	NOUN
ftr-325	3428	13	to	to	ADP
ftr-325	3428	14	six	six	NUM
ftr-325	3428	15	years	year	NOUN
ftr-325	3428	16	if	if	SCONJ
ftr-325	3428	17	the	the	DET
ftr-325	3428	18	taxpayer	taxpayer	NOUN
ftr-325	3428	19	omits	omit	VERB
ftr-325	3428	20	from	from	ADP
ftr-325	3428	21	gross	gross	ADJ
ftr-325	3428	22	income	income	NOUN
ftr-325	3428	23	an	an	DET
ftr-325	3428	24	amount	amount	NOUN
ftr-325	3428	25	in	in	ADP
ftr-325	3428	26	excess	excess	NOUN
ftr-325	3428	27	of	of	ADP
ftr-325	3428	28	25	25	NUM
ftr-325	3428	29	percent	percent	NOUN
ftr-325	3428	30	of	of	ADP
ftr-325	3428	31	the	the	DET
ftr-325	3428	32	gross	gross	ADJ
ftr-325	3428	33	income	income	NOUN
ftr-325	3428	34	stated	state	VERB
ftr-325	3428	35	in	in	ADP
ftr-325	3428	36	the	the	DET
ftr-325	3428	37	return	return	NOUN
ftr-325	3428	38	.	.	PUNCT
ftr-325	3429	1	section	section	NOUN
ftr-325	3429	2	6229(c)(2	6229(c)(2	NOUN
ftr-325	3429	3	)	)	PUNCT
ftr-325	3429	4	provides	provide	VERB
ftr-325	3429	5	a	a	DET
ftr-325	3429	6	similar	similar	ADJ
ftr-325	3429	7	extension	extension	NOUN
ftr-325	3429	8	of	of	ADP
ftr-325	3429	9	the	the	DET
ftr-325	3429	10	statute	statute	NOUN
ftr-325	3429	11	of	of	ADP
ftr-325	3429	12	limitations	limitation	NOUN
ftr-325	3429	13	under	under	ADP
ftr-325	3429	14	§	§	PROPN
ftr-325	3429	15	6229(a	6229(a	NOUN
ftr-325	3429	16	)	)	PUNCT
ftr-325	3429	17	for	for	ADP
ftr-325	3429	18	assessments	assessment	NOUN
ftr-325	3429	19	arising	arise	VERB
ftr-325	3429	20	out	out	ADP
ftr-325	3429	21	of	of	ADP
ftr-325	3429	22	tefra	tefra	PROPN
ftr-325	3429	23	partnership	partnership	NOUN
ftr-325	3429	24	proceedings	proceeding	NOUN
ftr-325	3429	25	.	.	PUNCT
ftr-325	3430	1	a	a	DET
ftr-325	3430	2	critical	critical	ADJ
ftr-325	3430	3	question	question	NOUN
ftr-325	3430	4	is	be	AUX
ftr-325	3430	5	whether	whether	SCONJ
ftr-325	3430	6	the	the	DET
ftr-325	3430	7	six	six	NUM
ftr-325	3430	8	year	year	NOUN
ftr-325	3430	9	statute	statute	NOUN
ftr-325	3430	10	of	of	ADP
ftr-325	3430	11	limitations	limitation	NOUN
ftr-325	3430	12	applies	apply	VERB
ftr-325	3430	13	if	if	SCONJ
ftr-325	3430	14	the	the	DET
ftr-325	3430	15	taxpayer	taxpayer	NOUN
ftr-325	3430	16	overstates	overstate	VERB
ftr-325	3430	17	basis	basis	NOUN
ftr-325	3430	18	and	and	CCONJ
ftr-325	3430	19	as	as	SCONJ
ftr-325	3430	20	a	a	DET
ftr-325	3430	21	consequence	consequence	NOUN
ftr-325	3430	22	understates	understate	VERB
ftr-325	3430	23	gross	gross	ADJ
ftr-325	3430	24	income	income	NOUN
ftr-325	3430	25	.	.	PUNCT
ftr-325	3431	1	a.	a.	NOUN
ftr-325	3432	1	the	the	DET
ftr-325	3432	2	tax	tax	NOUN
ftr-325	3432	3	court	court	NOUN
ftr-325	3432	4	says	say	VERB
ftr-325	3432	5	overstating	overstate	VERB
ftr-325	3432	6	basis	basis	NOUN
ftr-325	3432	7	is	be	AUX
ftr-325	3432	8	not	not	PART
ftr-325	3432	9	the	the	DET
ftr-325	3432	10	same	same	ADJ
ftr-325	3432	11	as	as	ADP
ftr-325	3432	12	understating	understate	VERB
ftr-325	3432	13	gross	gross	ADJ
ftr-325	3432	14	income	income	NOUN
ftr-325	3432	15	.	.	PUNCT
ftr-325	3433	1	bakersfield	bakersfield	PROPN
ftr-325	3433	2	energy	energy	NOUN
ftr-325	3433	3	partners	partner	NOUN
ftr-325	3433	4	,	,	PUNCT
ftr-325	3433	5	lp	lp	PROPN
ftr-325	3433	6	v.	v.	PROPN
ftr-325	3433	7	commissioner	commissioner	NOUN
ftr-325	3433	8	,	,	PUNCT
ftr-325	3433	9	128	128	NUM
ftr-325	3433	10	t.c	t.c	PROPN
ftr-325	3433	11	.	.	PROPN
ftr-325	3433	12	207	207	NUM
ftr-325	3433	13	(	(	PUNCT
ftr-325	3433	14	6/14/07	6/14/07	NUM
ftr-325	3433	15	)	)	PUNCT
ftr-325	3433	16	.	.	PUNCT
ftr-325	3434	1	the	the	DET
ftr-325	3434	2	taxpayer	taxpayer	NOUN
ftr-325	3434	3	overstated	overstate	VERB
ftr-325	3434	4	basis	basis	NOUN
ftr-325	3434	5	,	,	PUNCT
ftr-325	3434	6	resulting	result	VERB
ftr-325	3434	7	in	in	ADP
ftr-325	3434	8	an	an	DET
ftr-325	3434	9	understatement	understatement	NOUN
ftr-325	3434	10	of	of	ADP
ftr-325	3434	11	§	§	PROPN
ftr-325	3434	12	1231	1231	NUM
ftr-325	3434	13	gain	gain	NOUN
ftr-325	3434	14	.	.	PUNCT
ftr-325	3435	1	looking	look	VERB
ftr-325	3435	2	to	to	ADP
ftr-325	3435	3	supreme	supreme	PROPN
ftr-325	3435	4	court	court	PROPN
ftr-325	3435	5	precedent	precedent	NOUN
ftr-325	3435	6	under	under	ADP
ftr-325	3435	7	the	the	DET
ftr-325	3435	8	statutory	statutory	ADJ
ftr-325	3435	9	predecessor	predecessor	NOUN
ftr-325	3435	10	of	of	ADP
ftr-325	3435	11	§	§	PROPN
ftr-325	3435	12	6501(e	6501(e	ADP
ftr-325	3435	13	)	)	PUNCT
ftr-325	3435	14	in	in	ADP
ftr-325	3435	15	the	the	DET
ftr-325	3435	16	1939	1939	NUM
ftr-325	3435	17	code	code	NOUN
ftr-325	3435	18	(	(	PUNCT
ftr-325	3435	19	colony	colony	PROPN
ftr-325	3435	20	,	,	PUNCT
ftr-325	3435	21	inc	inc	PROPN
ftr-325	3435	22	.	.	PROPN
ftr-325	3436	1	v.	v.	PROPN
ftr-325	3436	2	commissioner	commissioner	PROPN
ftr-325	3436	3	,	,	PUNCT
ftr-325	3436	4	357	357	NUM
ftr-325	3436	5	u.s	u.s	PROPN
ftr-325	3436	6	.	.	PROPN
ftr-325	3436	7	28	28	NUM
ftr-325	3436	8	(	(	PUNCT
ftr-325	3436	9	1958	1958	NUM
ftr-325	3436	10	)	)	PUNCT
ftr-325	3436	11	)	)	PUNCT
ftr-325	3436	12	,	,	PUNCT
ftr-325	3436	13	from	from	ADP
ftr-325	3436	14	which	which	PRON
ftr-325	3436	15	the	the	DET
ftr-325	3436	16	six	six	NUM
ftr-325	3436	17	-	-	PUNCT
ftr-325	3436	18	year	year	NOUN
ftr-325	3436	19	statute	statute	NOUN
ftr-325	3436	20	of	of	ADP
ftr-325	3436	21	limitations	limitation	NOUN
ftr-325	3436	22	in	in	ADP
ftr-325	3436	23	§	§	PROPN
ftr-325	3436	24	6229(c)(2	6229(c)(2	NUM
ftr-325	3436	25	)	)	PUNCT
ftr-325	3436	26	is	be	AUX
ftr-325	3436	27	derived	derive	VERB
ftr-325	3436	28	and	and	CCONJ
ftr-325	3436	29	to	to	PART
ftr-325	3436	30	which	which	PRON
ftr-325	3436	31	it	it	PRON
ftr-325	3436	32	is	be	AUX
ftr-325	3436	33	analogous	analogous	ADJ
ftr-325	3436	34	,	,	PUNCT
ftr-325	3436	35	the	the	DET
ftr-325	3436	36	tax	tax	NOUN
ftr-325	3436	37	court	court	NOUN
ftr-325	3436	38	concluded	conclude	VERB
ftr-325	3436	39	that	that	SCONJ
ftr-325	3436	40	this	this	DET
ftr-325	3436	41	understated	understate	VERB
ftr-325	3436	42	gain	gain	NOUN
ftr-325	3436	43	was	be	AUX
ftr-325	3436	44	not	not	PART
ftr-325	3436	45	an	an	DET
ftr-325	3436	46	omission	omission	NOUN
ftr-325	3436	47	of	of	ADP
ftr-325	3436	48	―gross	―gross	ADP
ftr-325	3436	49	income‖	income‖	PROPN
ftr-325	3436	50	that	that	PRON
ftr-325	3436	51	would	would	AUX
ftr-325	3436	52	invoke	invoke	VERB
ftr-325	3436	53	the	the	DET
ftr-325	3436	54	six	six	NUM
ftr-325	3436	55	-	-	PUNCT
ftr-325	3436	56	year	year	NOUN
ftr-325	3436	57	statute	statute	NOUN
ftr-325	3436	58	of	of	ADP
ftr-325	3436	59	limitations	limitation	NOUN
ftr-325	3436	60	under	under	ADP
ftr-325	3436	61	§	§	PROPN
ftr-325	3436	62	6229(c)(2	6229(c)(2	NUM
ftr-325	3436	63	)	)	PUNCT
ftr-325	3436	64	applicable	applicable	ADJ
ftr-325	3436	65	to	to	ADP
ftr-325	3436	66	partnership	partnership	NOUN
ftr-325	3436	67	audits	audits	NOUN
ftr-325	3436	68	.	.	PUNCT
ftr-325	3437	1	b.	b.	PROPN
ftr-325	3438	1	the	the	DET
ftr-325	3438	2	ninth	ninth	ADJ
ftr-325	3438	3	circuit	circuit	NOUN
ftr-325	3438	4	likes	like	VERB
ftr-325	3438	5	the	the	DET
ftr-325	3438	6	way	way	NOUN
ftr-325	3438	7	the	the	DET
ftr-325	3438	8	tax	tax	NOUN
ftr-325	3438	9	court	court	NOUN
ftr-325	3438	10	thinks	think	VERB
ftr-325	3438	11	:	:	PUNCT
ftr-325	3438	12	bakersfield	bakersfield	PROPN
ftr-325	3438	13	energy	energy	NOUN
ftr-325	3438	14	partners	partner	NOUN
ftr-325	3438	15	is	be	AUX
ftr-325	3438	16	affirmed	affirm	VERB
ftr-325	3438	17	.	.	PUNCT
ftr-325	3439	1	bakersfield	bakersfield	PROPN
ftr-325	3439	2	energy	energy	NOUN
ftr-325	3439	3	partners	partner	NOUN
ftr-325	3439	4	,	,	PUNCT
ftr-325	3439	5	lp	lp	PROPN
ftr-325	3439	6	v.	v.	PROPN
ftr-325	3439	7	commissioner	commissioner	NOUN
ftr-325	3439	8	,	,	PUNCT
ftr-325	3439	9	568	568	NUM
ftr-325	3439	10	f.3d	f.3d	NUM
ftr-325	3439	11	767	767	NUM
ftr-325	3439	12	(	(	PUNCT
ftr-325	3439	13	9th	9th	ADJ
ftr-325	3439	14	cir	cir	NOUN
ftr-325	3439	15	.	.	PUNCT
ftr-325	3440	1	6/17/09	6/17/09	NUM
ftr-325	3440	2	)	)	PUNCT
ftr-325	3440	3	.	.	PUNCT
ftr-325	3441	1	the	the	DET
ftr-325	3441	2	ninth	ninth	ADJ
ftr-325	3441	3	circuit	circuit	NOUN
ftr-325	3441	4	affirmed	affirm	VERB
ftr-325	3441	5	the	the	DET
ftr-325	3441	6	tax	tax	NOUN
ftr-325	3441	7	court	court	NOUN
ftr-325	3441	8	on	on	ADP
ftr-325	3441	9	the	the	DET
ftr-325	3441	10	grounds	ground	NOUN
ftr-325	3441	11	that	that	SCONJ
ftr-325	3441	12	the	the	DET
ftr-325	3441	13	language	language	NOUN
ftr-325	3441	14	at	at	ADP
ftr-325	3441	15	issue	issue	NOUN
ftr-325	3441	16	in	in	ADP
ftr-325	3441	17	the	the	DET
ftr-325	3441	18	instant	instant	ADJ
ftr-325	3441	19	case	case	NOUN
ftr-325	3441	20	was	be	AUX
ftr-325	3441	21	the	the	DET
ftr-325	3441	22	same	same	ADJ
ftr-325	3441	23	as	as	ADP
ftr-325	3441	24	the	the	DET
ftr-325	3441	25	statutory	statutory	ADJ
ftr-325	3441	26	language	language	NOUN
ftr-325	3441	27	interpreted	interpret	VERB
ftr-325	3441	28	in	in	ADP
ftr-325	3441	29	colony	colony	NOUN
ftr-325	3441	30	.	.	PUNCT
ftr-325	3442	1	the	the	DET
ftr-325	3442	2	court	court	NOUN
ftr-325	3442	3	noted	note	VERB
ftr-325	3442	4	,	,	PUNCT
ftr-325	3442	5	however	however	ADV
ftr-325	3442	6	,	,	PUNCT
ftr-325	3442	7	that	that	SCONJ
ftr-325	3442	8	―[t]he	―[t]he	ADJ
ftr-325	3442	9	irs‘s	irs‘s	NOUN
ftr-325	3442	10	interpretation	interpretation	NOUN
ftr-325	3442	11	of	of	ADP
ftr-325	3442	12	§	§	PROPN
ftr-325	3442	13	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3442	14	)	)	PUNCT
ftr-325	3442	15	is	be	AUX
ftr-325	3442	16	reasonable.‖	reasonable.‖	NOUN
ftr-325	3442	17	c.	c.	NOUN
ftr-325	3442	18	and	and	CCONJ
ftr-325	3442	19	a	a	DET
ftr-325	3442	20	judge	judge	NOUN
ftr-325	3442	21	of	of	ADP
ftr-325	3442	22	the	the	DET
ftr-325	3442	23	court	court	NOUN
ftr-325	3442	24	of	of	ADP
ftr-325	3442	25	federal	federal	ADJ
ftr-325	3442	26	claims	claim	NOUN
ftr-325	3442	27	agrees	agree	VERB
ftr-325	3442	28	.	.	PUNCT
ftr-325	3443	1	grapevine	grapevine	NOUN
ftr-325	3443	2	imports	import	NOUN
ftr-325	3443	3	,	,	PUNCT
ftr-325	3443	4	ltd	ltd	PROPN
ftr-325	3443	5	v.	v.	PROPN
ftr-325	3443	6	united	united	PROPN
ftr-325	3443	7	states	states	PROPN
ftr-325	3443	8	,	,	PUNCT
ftr-325	3443	9	77	77	NUM
ftr-325	3443	10	fed	fed	PROPN
ftr-325	3443	11	.	.	PUNCT
ftr-325	3444	1	cl	cl	NOUN
ftr-325	3444	2	.	.	PUNCT
ftr-325	3445	1	505	505	NUM
ftr-325	3445	2	(	(	PUNCT
ftr-325	3445	3	7/17/07	7/17/07	NUM
ftr-325	3445	4	)	)	PUNCT
ftr-325	3445	5	,	,	PUNCT
ftr-325	3445	6	rev’d	rev’d	NOUN
ftr-325	3445	7	,	,	PUNCT
ftr-325	3445	8	636	636	NUM
ftr-325	3445	9	f.3d	f.3d	NUM
ftr-325	3445	10	1368	1368	NUM
ftr-325	3445	11	(	(	PUNCT
ftr-325	3445	12	fed	fed	PROPN
ftr-325	3445	13	.	.	PUNCT
ftr-325	3445	14	cir	cir	PROPN
ftr-325	3445	15	.	.	PUNCT
ftr-325	3446	1	3/11/11	3/11/11	NUM
ftr-325	3446	2	)	)	PUNCT
ftr-325	3446	3	.	.	PUNCT
ftr-325	3447	1	in	in	ADP
ftr-325	3447	2	a	a	DET
ftr-325	3447	3	tefra	tefra	PROPN
ftr-325	3447	4	partnership	partnership	NOUN
ftr-325	3447	5	tax	tax	NOUN
ftr-325	3447	6	shelter	shelter	NOUN
ftr-325	3447	7	case	case	NOUN
ftr-325	3447	8	,	,	PUNCT
ftr-325	3447	9	the	the	DET
ftr-325	3447	10	court	court	NOUN
ftr-325	3447	11	of	of	ADP
ftr-325	3447	12	federal	federal	ADJ
ftr-325	3447	13	claims	claim	NOUN
ftr-325	3447	14	(	(	PUNCT
ftr-325	3447	15	judge	judge	NOUN
ftr-325	3447	16	allegra	allegra	PROPN
ftr-325	3447	17	)	)	PUNCT
ftr-325	3447	18	held	hold	VERB
ftr-325	3447	19	that	that	SCONJ
ftr-325	3447	20	the	the	DET
ftr-325	3447	21	§	§	PROPN
ftr-325	3447	22	6501(e	6501(e	ADJ
ftr-325	3447	23	)	)	PUNCT
ftr-325	3447	24	six	six	NUM
ftr-325	3447	25	-	-	PUNCT
ftr-325	3447	26	year	year	NOUN
ftr-325	3447	27	statute	statute	NOUN
ftr-325	3447	28	of	of	ADP
ftr-325	3447	29	limitations	limitation	NOUN
ftr-325	3447	30	does	do	AUX
ftr-325	3447	31	not	not	PART
ftr-325	3447	32	apply	apply	VERB
ftr-325	3447	33	to	to	ADP
ftr-325	3447	34	basis	basis	NOUN
ftr-325	3447	35	overstatements	overstatement	NOUN
ftr-325	3447	36	,	,	PUNCT
ftr-325	3447	37	citing	cite	VERB
ftr-325	3447	38	colony	colony	NOUN
ftr-325	3447	39	,	,	PUNCT
ftr-325	3447	40	inc	inc	PROPN
ftr-325	3447	41	.	.	PROPN
ftr-325	3448	1	v.	v.	PROPN
ftr-325	3448	2	commissioner	commissioner	PROPN
ftr-325	3448	3	,	,	PUNCT
ftr-325	3448	4	357	357	NUM
ftr-325	3448	5	u.s	u.s	PROPN
ftr-325	3448	6	.	.	PROPN
ftr-325	3448	7	28	28	NUM
ftr-325	3448	8	(	(	PUNCT
ftr-325	3448	9	1958	1958	NUM
ftr-325	3448	10	)	)	PUNCT
ftr-325	3448	11	.	.	PUNCT
ftr-325	3449	1	678	678	NUM
ftr-325	3449	2	florida	florida	PROPN
ftr-325	3449	3	tax	tax	NOUN
ftr-325	3449	4	review	review	NOUN
ftr-325	3449	5	[	[	X
ftr-325	3449	6	vol	vol	NOUN
ftr-325	3449	7	.	.	PUNCT
ftr-325	3449	8	13:10	13:10	NUM
ftr-325	3449	9	section	section	NOUN
ftr-325	3449	10	6501(e	6501(e	NUM
ftr-325	3449	11	)	)	PUNCT
ftr-325	3449	12	,	,	PUNCT
ftr-325	3449	13	rather	rather	ADV
ftr-325	3449	14	than	than	ADP
ftr-325	3449	15	§	§	PROPN
ftr-325	3449	16	6229(c)(2	6229(c)(2	NUM
ftr-325	3449	17	)	)	PUNCT
ftr-325	3449	18	as	as	ADP
ftr-325	3449	19	in	in	ADP
ftr-325	3449	20	bakersfield	bakersfield	PROPN
ftr-325	3449	21	energy	energy	NOUN
ftr-325	3449	22	partners	partner	NOUN
ftr-325	3449	23	,	,	PUNCT
ftr-325	3449	24	lp	lp	ADV
ftr-325	3449	25	,	,	PUNCT
ftr-325	3449	26	applied	apply	VERB
ftr-325	3449	27	because	because	SCONJ
ftr-325	3449	28	in	in	ADP
ftr-325	3449	29	earlier	early	ADJ
ftr-325	3449	30	proceedings	proceeding	NOUN
ftr-325	3449	31	in	in	ADP
ftr-325	3449	32	the	the	DET
ftr-325	3449	33	instant	instant	ADJ
ftr-325	3449	34	case	case	NOUN
ftr-325	3449	35	(	(	PUNCT
ftr-325	3449	36	71	71	NUM
ftr-325	3449	37	fed	fed	PROPN
ftr-325	3449	38	.	.	PUNCT
ftr-325	3450	1	cl	cl	NOUN
ftr-325	3450	2	.	.	PUNCT
ftr-325	3451	1	324	324	NUM
ftr-325	3451	2	(	(	PUNCT
ftr-325	3451	3	2006	2006	NUM
ftr-325	3451	4	)	)	PUNCT
ftr-325	3451	5	)	)	PUNCT
ftr-325	3451	6	,	,	PUNCT
ftr-325	3451	7	the	the	DET
ftr-325	3451	8	court	court	NOUN
ftr-325	3451	9	had	have	AUX
ftr-325	3451	10	held	hold	VERB
ftr-325	3451	11	that	that	SCONJ
ftr-325	3451	12	§	§	PROPN
ftr-325	3451	13	6229	6229	NUM
ftr-325	3451	14	did	do	AUX
ftr-325	3451	15	not	not	PART
ftr-325	3451	16	create	create	VERB
ftr-325	3451	17	an	an	DET
ftr-325	3451	18	independent	independent	ADJ
ftr-325	3451	19	statute	statute	NOUN
ftr-325	3451	20	of	of	ADP
ftr-325	3451	21	limitations	limitation	NOUN
ftr-325	3451	22	,	,	PUNCT
ftr-325	3451	23	but	but	CCONJ
ftr-325	3451	24	instead	instead	ADV
ftr-325	3451	25	only	only	ADV
ftr-325	3451	26	provides	provide	VERB
ftr-325	3451	27	a	a	DET
ftr-325	3451	28	minimum	minimum	ADJ
ftr-325	3451	29	period	period	NOUN
ftr-325	3451	30	for	for	ADP
ftr-325	3451	31	assessment	assessment	NOUN
ftr-325	3451	32	for	for	ADP
ftr-325	3451	33	partnership	partnership	NOUN
ftr-325	3451	34	items	item	NOUN
ftr-325	3451	35	that	that	PRON
ftr-325	3451	36	could	could	AUX
ftr-325	3451	37	extend	extend	VERB
ftr-325	3451	38	the	the	DET
ftr-325	3451	39	§	§	PROPN
ftr-325	3451	40	6501	6501	NUM
ftr-325	3451	41	statute	statute	NOUN
ftr-325	3451	42	of	of	ADP
ftr-325	3451	43	limitations	limitation	NOUN
ftr-325	3451	44	,	,	PUNCT
ftr-325	3451	45	and	and	CCONJ
ftr-325	3451	46	because	because	SCONJ
ftr-325	3451	47	the	the	DET
ftr-325	3451	48	fpaa	fpaa	NOUN
ftr-325	3451	49	was	be	AUX
ftr-325	3451	50	sent	send	VERB
ftr-325	3451	51	within	within	ADP
ftr-325	3451	52	this	this	DET
ftr-325	3451	53	six	six	NUM
ftr-325	3451	54	-	-	PUNCT
ftr-325	3451	55	year	year	NOUN
ftr-325	3451	56	statute	statute	NOUN
ftr-325	3451	57	of	of	ADP
ftr-325	3451	58	limitations	limitation	NOUN
ftr-325	3451	59	under	under	ADP
ftr-325	3451	60	§	§	PROPN
ftr-325	3451	61	6229(d	6229(d	NOUN
ftr-325	3451	62	)	)	PUNCT
ftr-325	3451	63	the	the	DET
ftr-325	3451	64	statute	statute	NOUN
ftr-325	3451	65	of	of	ADP
ftr-325	3451	66	limitations	limitation	NOUN
ftr-325	3451	67	with	with	ADP
ftr-325	3451	68	respect	respect	NOUN
ftr-325	3451	69	to	to	ADP
ftr-325	3451	70	the	the	DET
ftr-325	3451	71	partners	partner	NOUN
ftr-325	3451	72	was	be	AUX
ftr-325	3451	73	suspended	suspend	VERB
ftr-325	3451	74	.	.	PUNCT
ftr-325	3452	1	d.	d.	PROPN
ftr-325	3452	2	but	but	CCONJ
ftr-325	3452	3	a	a	DET
ftr-325	3452	4	district	district	NOUN
ftr-325	3452	5	court	court	NOUN
ftr-325	3452	6	in	in	ADP
ftr-325	3452	7	florida	florida	PROPN
ftr-325	3452	8	disagrees	disagree	VERB
ftr-325	3452	9	.	.	PUNCT
ftr-325	3453	1	brandon	brandon	PROPN
ftr-325	3453	2	ridge	ridge	PROPN
ftr-325	3453	3	partners	partners	PROPN
ftr-325	3453	4	v.	v.	ADP
ftr-325	3453	5	united	united	PROPN
ftr-325	3453	6	states	states	PROPN
ftr-325	3453	7	,	,	PUNCT
ftr-325	3453	8	100	100	NUM
ftr-325	3453	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	3453	10	2007	2007	NUM
ftr-325	3453	11	-	-	SYM
ftr-325	3453	12	5347	5347	NUM
ftr-325	3453	13	(	(	PUNCT
ftr-325	3453	14	m.d	m.d	PROPN
ftr-325	3453	15	.	.	PROPN
ftr-325	3453	16	fla	fla	PROPN
ftr-325	3453	17	.	.	PUNCT
ftr-325	3454	1	7/30/07	7/30/07	NUM
ftr-325	3454	2	)	)	PUNCT
ftr-325	3454	3	.	.	PUNCT
ftr-325	3455	1	the	the	DET
ftr-325	3455	2	court	court	NOUN
ftr-325	3455	3	refused	refuse	VERB
ftr-325	3455	4	to	to	PART
ftr-325	3455	5	follow	follow	VERB
ftr-325	3455	6	bakersfield	bakersfield	PROPN
ftr-325	3455	7	energy	energy	NOUN
ftr-325	3455	8	partners	partner	NOUN
ftr-325	3455	9	and	and	CCONJ
ftr-325	3455	10	grapevine	grapevine	NOUN
ftr-325	3455	11	imports	import	NOUN
ftr-325	3455	12	and	and	CCONJ
ftr-325	3455	13	held	hold	VERB
ftr-325	3455	14	that	that	SCONJ
ftr-325	3455	15	the	the	DET
ftr-325	3455	16	§	§	PROPN
ftr-325	3455	17	6501(e	6501(e	ADJ
ftr-325	3455	18	)	)	PUNCT
ftr-325	3455	19	6	6	NUM
ftr-325	3455	20	-	-	PUNCT
ftr-325	3455	21	year	year	NOUN
ftr-325	3455	22	statute	statute	NOUN
ftr-325	3455	23	of	of	ADP
ftr-325	3455	24	limitations	limitation	NOUN
ftr-325	3455	25	does	do	AUX
ftr-325	3455	26	apply	apply	VERB
ftr-325	3455	27	to	to	ADP
ftr-325	3455	28	basis	basis	NOUN
ftr-325	3455	29	overstatements	overstatement	NOUN
ftr-325	3455	30	.	.	PUNCT
ftr-325	3456	1	the	the	DET
ftr-325	3456	2	court	court	NOUN
ftr-325	3456	3	reasoned	reason	VERB
ftr-325	3456	4	that	that	SCONJ
ftr-325	3456	5	as	as	ADP
ftr-325	3456	6	a	a	DET
ftr-325	3456	7	result	result	NOUN
ftr-325	3456	8	of	of	ADP
ftr-325	3456	9	subsequent	subsequent	ADJ
ftr-325	3456	10	amendments	amendment	NOUN
ftr-325	3456	11	to	to	ADP
ftr-325	3456	12	the	the	DET
ftr-325	3456	13	relevant	relevant	ADJ
ftr-325	3456	14	code	code	NOUN
ftr-325	3456	15	sections	section	NOUN
ftr-325	3456	16	,	,	PUNCT
ftr-325	3456	17	the	the	DET
ftr-325	3456	18	application	application	NOUN
ftr-325	3456	19	of	of	ADP
ftr-325	3456	20	colony	colony	NOUN
ftr-325	3456	21	,	,	PUNCT
ftr-325	3456	22	inc	inc	PROPN
ftr-325	3456	23	.	.	PROPN
ftr-325	3457	1	v.	v.	PROPN
ftr-325	3457	2	commissioner	commissioner	PROPN
ftr-325	3457	3	,	,	PUNCT
ftr-325	3457	4	357	357	NUM
ftr-325	3457	5	u.s	u.s	PROPN
ftr-325	3457	6	.	.	PROPN
ftr-325	3457	7	28	28	NUM
ftr-325	3457	8	(	(	PUNCT
ftr-325	3457	9	1958	1958	NUM
ftr-325	3457	10	)	)	PUNCT
ftr-325	3457	11	,	,	PUNCT
ftr-325	3457	12	is	be	AUX
ftr-325	3457	13	limited	limit	VERB
ftr-325	3457	14	to	to	ADP
ftr-325	3457	15	situations	situation	NOUN
ftr-325	3457	16	described	describe	VERB
ftr-325	3457	17	in	in	ADP
ftr-325	3457	18	§	§	PROPN
ftr-325	3457	19	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-325	3457	20	)	)	PUNCT
ftr-325	3457	21	,	,	PUNCT
ftr-325	3457	22	which	which	PRON
ftr-325	3457	23	applies	apply	VERB
ftr-325	3457	24	to	to	ADP
ftr-325	3457	25	trade	trade	NOUN
ftr-325	3457	26	or	or	CCONJ
ftr-325	3457	27	business	business	NOUN
ftr-325	3457	28	sales	sale	NOUN
ftr-325	3457	29	of	of	ADP
ftr-325	3457	30	goods	good	NOUN
ftr-325	3457	31	or	or	CCONJ
ftr-325	3457	32	services	service	NOUN
ftr-325	3457	33	.	.	PUNCT
ftr-325	3458	1	[	[	X
ftr-325	3458	2	―in	―in	NOUN
ftr-325	3458	3	the	the	DET
ftr-325	3458	4	case	case	NOUN
ftr-325	3458	5	of	of	ADP
ftr-325	3458	6	a	a	DET
ftr-325	3458	7	trade	trade	NOUN
ftr-325	3458	8	or	or	CCONJ
ftr-325	3458	9	business	business	NOUN
ftr-325	3458	10	,	,	PUNCT
ftr-325	3458	11	the	the	DET
ftr-325	3458	12	term	term	NOUN
ftr-325	3458	13	‗gross	‗gross	ADP
ftr-325	3458	14	income	income	NOUN
ftr-325	3458	15	‘	'	PUNCT
ftr-325	3458	16	means	mean	VERB
ftr-325	3458	17	the	the	DET
ftr-325	3458	18	total	total	NOUN
ftr-325	3458	19	of	of	ADP
ftr-325	3458	20	the	the	DET
ftr-325	3458	21	amounts	amount	NOUN
ftr-325	3458	22	received	receive	VERB
ftr-325	3458	23	or	or	CCONJ
ftr-325	3458	24	accrued	accrue	VERB
ftr-325	3458	25	from	from	ADP
ftr-325	3458	26	the	the	DET
ftr-325	3458	27	sale	sale	NOUN
ftr-325	3458	28	of	of	ADP
ftr-325	3458	29	goods	good	NOUN
ftr-325	3458	30	or	or	CCONJ
ftr-325	3458	31	services	service	NOUN
ftr-325	3458	32	(	(	PUNCT
ftr-325	3458	33	if	if	SCONJ
ftr-325	3458	34	such	such	ADJ
ftr-325	3458	35	amounts	amount	NOUN
ftr-325	3458	36	are	be	AUX
ftr-325	3458	37	required	require	VERB
ftr-325	3458	38	to	to	PART
ftr-325	3458	39	be	be	AUX
ftr-325	3458	40	shown	show	VERB
ftr-325	3458	41	on	on	ADP
ftr-325	3458	42	the	the	DET
ftr-325	3458	43	return	return	NOUN
ftr-325	3458	44	)	)	PUNCT
ftr-325	3458	45	prior	prior	ADV
ftr-325	3458	46	to	to	ADP
ftr-325	3458	47	diminution	diminution	NOUN
ftr-325	3458	48	by	by	ADP
ftr-325	3458	49	the	the	DET
ftr-325	3458	50	cost	cost	NOUN
ftr-325	3458	51	of	of	ADP
ftr-325	3458	52	such	such	ADJ
ftr-325	3458	53	sales	sale	NOUN
ftr-325	3458	54	or	or	CCONJ
ftr-325	3458	55	services.‖	services.‖	NOUN
ftr-325	3458	56	]	]	PUNCT
ftr-325	3458	57	the	the	DET
ftr-325	3458	58	court	court	NOUN
ftr-325	3458	59	reasoned	reason	VERB
ftr-325	3458	60	that	that	SCONJ
ftr-325	3458	61	to	to	PART
ftr-325	3458	62	conclude	conclude	VERB
ftr-325	3458	63	otherwise	otherwise	ADV
ftr-325	3458	64	would	would	AUX
ftr-325	3458	65	render	render	VERB
ftr-325	3458	66	§	§	PROPN
ftr-325	3458	67	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-325	3458	68	)	)	PUNCT
ftr-325	3458	69	superfluous	superfluous	ADJ
ftr-325	3458	70	.	.	PUNCT
ftr-325	3459	1	because	because	SCONJ
ftr-325	3459	2	the	the	DET
ftr-325	3459	3	transaction	transaction	NOUN
ftr-325	3459	4	at	at	ADP
ftr-325	3459	5	issue	issue	NOUN
ftr-325	3459	6	was	be	AUX
ftr-325	3459	7	the	the	DET
ftr-325	3459	8	partnership‘s	partnership‘s	PROPN
ftr-325	3459	9	sale	sale	NOUN
ftr-325	3459	10	of	of	ADP
ftr-325	3459	11	stock	stock	NOUN
ftr-325	3459	12	,	,	PUNCT
ftr-325	3459	13	which	which	PRON
ftr-325	3459	14	was	be	AUX
ftr-325	3459	15	not	not	PART
ftr-325	3459	16	a	a	DET
ftr-325	3459	17	business	business	NOUN
ftr-325	3459	18	sale	sale	NOUN
ftr-325	3459	19	of	of	ADP
ftr-325	3459	20	goods	good	NOUN
ftr-325	3459	21	or	or	CCONJ
ftr-325	3459	22	services	service	NOUN
ftr-325	3459	23	,	,	PUNCT
ftr-325	3459	24	the	the	DET
ftr-325	3459	25	gross	gross	ADJ
ftr-325	3459	26	receipts	receipt	NOUN
ftr-325	3459	27	test	test	NOUN
ftr-325	3459	28	did	do	AUX
ftr-325	3459	29	not	not	PART
ftr-325	3459	30	apply	apply	VERB
ftr-325	3459	31	.	.	PUNCT
ftr-325	3460	1	on	on	ADP
ftr-325	3460	2	the	the	DET
ftr-325	3460	3	facts	fact	NOUN
ftr-325	3460	4	,	,	PUNCT
ftr-325	3460	5	the	the	DET
ftr-325	3460	6	partners	partner	NOUN
ftr-325	3460	7	and	and	CCONJ
ftr-325	3460	8	partnership	partnership	NOUN
ftr-325	3460	9	returns	return	NOUN
ftr-325	3460	10	(	(	PUNCT
ftr-325	3460	11	and	and	CCONJ
ftr-325	3460	12	statements	statement	NOUN
ftr-325	3460	13	attached	attach	VERB
ftr-325	3460	14	thereto	thereto	VERB
ftr-325	3460	15	)	)	PUNCT
ftr-325	3460	16	,	,	PUNCT
ftr-325	3460	17	taken	take	VERB
ftr-325	3460	18	together	together	ADV
ftr-325	3460	19	―failed	―faile	VERB
ftr-325	3460	20	to	to	PART
ftr-325	3460	21	adequately	adequately	ADV
ftr-325	3460	22	apprise	apprise	VERB
ftr-325	3460	23	the	the	DET
ftr-325	3460	24	irs	irs	PROPN
ftr-325	3460	25	of	of	ADP
ftr-325	3460	26	the	the	DET
ftr-325	3460	27	true	true	ADJ
ftr-325	3460	28	amount	amount	NOUN
ftr-325	3460	29	of	of	ADP
ftr-325	3460	30	gain	gain	NOUN
ftr-325	3460	31	on	on	ADP
ftr-325	3460	32	the	the	DET
ftr-325	3460	33	sale	sale	NOUN
ftr-325	3460	34	of	of	ADP
ftr-325	3460	35	the	the	DET
ftr-325	3460	36	...	...	PUNCT
ftr-325	3460	37	stock.‖	stock.‖	PROPN
ftr-325	3460	38	thus	thus	ADV
ftr-325	3460	39	,	,	PUNCT
ftr-325	3460	40	the	the	DET
ftr-325	3460	41	partnership	partnership	NOUN
ftr-325	3460	42	did	do	AUX
ftr-325	3460	43	not	not	PART
ftr-325	3460	44	show	show	VERB
ftr-325	3460	45	that	that	SCONJ
ftr-325	3460	46	the	the	DET
ftr-325	3460	47	extended	extended	ADJ
ftr-325	3460	48	limitations	limitation	NOUN
ftr-325	3460	49	period	period	NOUN
ftr-325	3460	50	was	be	AUX
ftr-325	3460	51	inapplicable	inapplicable	ADJ
ftr-325	3460	52	.	.	PUNCT
ftr-325	3461	1	e.	e.	PROPN
ftr-325	3461	2	and	and	CCONJ
ftr-325	3461	3	a	a	DET
ftr-325	3461	4	different	different	ADJ
ftr-325	3461	5	judge	judge	NOUN
ftr-325	3461	6	of	of	ADP
ftr-325	3461	7	the	the	DET
ftr-325	3461	8	court	court	NOUN
ftr-325	3461	9	of	of	ADP
ftr-325	3461	10	federal	federal	ADJ
ftr-325	3461	11	claims	claim	NOUN
ftr-325	3461	12	agrees	agree	VERB
ftr-325	3461	13	with	with	ADP
ftr-325	3461	14	the	the	DET
ftr-325	3461	15	district	district	NOUN
ftr-325	3461	16	court	court	NOUN
ftr-325	3461	17	in	in	ADP
ftr-325	3461	18	florida	florida	PROPN
ftr-325	3461	19	and	and	CCONJ
ftr-325	3461	20	disagrees	disagree	VERB
ftr-325	3461	21	with	with	ADP
ftr-325	3461	22	the	the	DET
ftr-325	3461	23	prior	prior	ADJ
ftr-325	3461	24	court	court	NOUN
ftr-325	3461	25	of	of	ADP
ftr-325	3461	26	federal	federal	ADJ
ftr-325	3461	27	claims	claim	NOUN
ftr-325	3461	28	opinion	opinion	NOUN
ftr-325	3461	29	by	by	ADP
ftr-325	3461	30	a	a	DET
ftr-325	3461	31	different	different	ADJ
ftr-325	3461	32	judge	judge	NOUN
ftr-325	3461	33	in	in	ADP
ftr-325	3461	34	grapevine	grapevine	NOUN
ftr-325	3461	35	imports	import	NOUN
ftr-325	3461	36	.	.	PUNCT
ftr-325	3462	1	salman	salman	PROPN
ftr-325	3462	2	ranch	ranch	PROPN
ftr-325	3462	3	ltd	ltd	PROPN
ftr-325	3462	4	.	.	PROPN
ftr-325	3463	1	v.	v.	PROPN
ftr-325	3463	2	united	united	PROPN
ftr-325	3463	3	states	states	PROPN
ftr-325	3463	4	,	,	PUNCT
ftr-325	3463	5	79	79	NUM
ftr-325	3463	6	fed	feed	VERB
ftr-325	3463	7	.	.	PUNCT
ftr-325	3464	1	cl	cl	NOUN
ftr-325	3464	2	.	.	PUNCT
ftr-325	3465	1	189	189	NUM
ftr-325	3465	2	(	(	PUNCT
ftr-325	3465	3	11/9/07	11/9/07	NUM
ftr-325	3465	4	)	)	PUNCT
ftr-325	3465	5	.	.	PUNCT
ftr-325	3466	1	the	the	DET
ftr-325	3466	2	court	court	NOUN
ftr-325	3466	3	(	(	PUNCT
ftr-325	3466	4	judge	judge	PROPN
ftr-325	3466	5	miller	miller	PROPN
ftr-325	3466	6	)	)	PUNCT
ftr-325	3466	7	refused	refuse	VERB
ftr-325	3466	8	to	to	PART
ftr-325	3466	9	follow	follow	VERB
ftr-325	3466	10	bakersfield	bakersfield	PROPN
ftr-325	3466	11	energy	energy	NOUN
ftr-325	3466	12	partners	partner	NOUN
ftr-325	3466	13	and	and	CCONJ
ftr-325	3466	14	grapevine	grapevine	NOUN
ftr-325	3466	15	imports	import	NOUN
ftr-325	3466	16	and	and	CCONJ
ftr-325	3466	17	held	hold	VERB
ftr-325	3466	18	that	that	SCONJ
ftr-325	3466	19	the	the	DET
ftr-325	3466	20	§	§	PROPN
ftr-325	3466	21	6501(e	6501(e	ADJ
ftr-325	3466	22	)	)	PUNCT
ftr-325	3466	23	six	six	NUM
ftr-325	3466	24	-	-	PUNCT
ftr-325	3466	25	year	year	NOUN
ftr-325	3466	26	statute	statute	NOUN
ftr-325	3466	27	of	of	ADP
ftr-325	3466	28	limitations	limitation	NOUN
ftr-325	3466	29	does	do	AUX
ftr-325	3466	30	apply	apply	VERB
ftr-325	3466	31	to	to	ADP
ftr-325	3466	32	basis	basis	NOUN
ftr-325	3466	33	overstatements	overstatement	NOUN
ftr-325	3466	34	.	.	PUNCT
ftr-325	3467	1	judge	judge	PROPN
ftr-325	3467	2	miller	miller	PROPN
ftr-325	3467	3	reasoned	reason	VERB
ftr-325	3467	4	that	that	SCONJ
ftr-325	3467	5	an	an	DET
ftr-325	3467	6	understatement	understatement	NOUN
ftr-325	3467	7	of	of	ADP
ftr-325	3467	8	―gain‖	―gain‖	PROPN
ftr-325	3467	9	is	be	AUX
ftr-325	3467	10	an	an	DET
ftr-325	3467	11	omission	omission	NOUN
ftr-325	3467	12	of	of	ADP
ftr-325	3467	13	gross	gross	ADJ
ftr-325	3467	14	income	income	NOUN
ftr-325	3467	15	,	,	PUNCT
ftr-325	3467	16	and	and	CCONJ
ftr-325	3467	17	that	that	SCONJ
ftr-325	3467	18	omission	omission	NOUN
ftr-325	3467	19	can	can	AUX
ftr-325	3467	20	result	result	VERB
ftr-325	3467	21	from	from	ADP
ftr-325	3467	22	a	a	DET
ftr-325	3467	23	basis	basis	NOUN
ftr-325	3467	24	overstatement	overstatement	NOUN
ftr-325	3467	25	as	as	ADV
ftr-325	3467	26	well	well	ADV
ftr-325	3467	27	as	as	ADP
ftr-325	3467	28	from	from	ADP
ftr-325	3467	29	an	an	DET
ftr-325	3467	30	understatement	understatement	NOUN
ftr-325	3467	31	of	of	ADP
ftr-325	3467	32	the	the	DET
ftr-325	3467	33	amount	amount	NOUN
ftr-325	3467	34	realized	realize	VERB
ftr-325	3467	35	.	.	PUNCT
ftr-325	3468	1	like	like	ADP
ftr-325	3468	2	the	the	DET
ftr-325	3468	3	brandon	brandon	PROPN
ftr-325	3468	4	ridge	ridge	PROPN
ftr-325	3468	5	partners	partners	PROPN
ftr-325	3468	6	court	court	PROPN
ftr-325	3468	7	,	,	PUNCT
ftr-325	3468	8	judge	judge	PROPN
ftr-325	3468	9	miller	miller	PROPN
ftr-325	3468	10	concluded	conclude	VERB
ftr-325	3468	11	that	that	SCONJ
ftr-325	3468	12	the	the	DET
ftr-325	3468	13	application	application	NOUN
ftr-325	3468	14	of	of	ADP
ftr-325	3468	15	colony	colony	NOUN
ftr-325	3468	16	,	,	PUNCT
ftr-325	3468	17	inc	inc	PROPN
ftr-325	3468	18	.	.	PROPN
ftr-325	3468	19	v.	v.	PROPN
ftr-325	3468	20	commissioner	commissioner	PROPN
ftr-325	3468	21	,	,	PUNCT
ftr-325	3468	22	357	357	NUM
ftr-325	3468	23	u.s	u.s	PROPN
ftr-325	3468	24	.	.	PROPN
ftr-325	3468	25	28	28	NUM
ftr-325	3468	26	(	(	PUNCT
ftr-325	3468	27	1958	1958	NUM
ftr-325	3468	28	)	)	PUNCT
ftr-325	3468	29	,	,	PUNCT
ftr-325	3468	30	is	be	AUX
ftr-325	3468	31	limited	limit	VERB
ftr-325	3468	32	to	to	ADP
ftr-325	3468	33	situations	situation	NOUN
ftr-325	3468	34	described	describe	VERB
ftr-325	3468	35	in	in	ADP
ftr-325	3468	36	§	§	PROPN
ftr-325	3468	37	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-325	3468	38	)	)	PUNCT
ftr-325	3468	39	,	,	PUNCT
ftr-325	3468	40	which	which	PRON
ftr-325	3468	41	applies	apply	VERB
ftr-325	3468	42	to	to	ADP
ftr-325	3468	43	trade	trade	NOUN
ftr-325	3468	44	or	or	CCONJ
ftr-325	3468	45	business	business	NOUN
ftr-325	3468	46	sales	sale	NOUN
ftr-325	3468	47	of	of	ADP
ftr-325	3468	48	goods	good	NOUN
ftr-325	3468	49	or	or	CCONJ
ftr-325	3468	50	2013	2013	NUM
ftr-325	3468	51	]	]	PUNCT
ftr-325	3468	52	recent	recent	ADJ
ftr-325	3468	53	developments	development	NOUN
ftr-325	3468	54	in	in	ADP
ftr-325	3468	55	federal	federal	ADJ
ftr-325	3468	56	income	income	NOUN
ftr-325	3468	57	taxation	taxation	NOUN
ftr-325	3468	58	679	679	NUM
ftr-325	3468	59	services	service	NOUN
ftr-325	3468	60	.	.	PUNCT
ftr-325	3469	1	(	(	PUNCT
ftr-325	3469	2	―in	―in	VERB
ftr-325	3469	3	the	the	DET
ftr-325	3469	4	case	case	NOUN
ftr-325	3469	5	of	of	ADP
ftr-325	3469	6	a	a	DET
ftr-325	3469	7	trade	trade	NOUN
ftr-325	3469	8	or	or	CCONJ
ftr-325	3469	9	business	business	NOUN
ftr-325	3469	10	,	,	PUNCT
ftr-325	3469	11	the	the	DET
ftr-325	3469	12	term	term	NOUN
ftr-325	3469	13	‗gross	‗gross	ADP
ftr-325	3469	14	income	income	NOUN
ftr-325	3469	15	‘	'	PUNCT
ftr-325	3469	16	means	mean	VERB
ftr-325	3469	17	the	the	DET
ftr-325	3469	18	total	total	NOUN
ftr-325	3469	19	of	of	ADP
ftr-325	3469	20	the	the	DET
ftr-325	3469	21	amounts	amount	NOUN
ftr-325	3469	22	received	receive	VERB
ftr-325	3469	23	or	or	CCONJ
ftr-325	3469	24	accrued	accrue	VERB
ftr-325	3469	25	from	from	ADP
ftr-325	3469	26	the	the	DET
ftr-325	3469	27	sale	sale	NOUN
ftr-325	3469	28	of	of	ADP
ftr-325	3469	29	goods	good	NOUN
ftr-325	3469	30	or	or	CCONJ
ftr-325	3469	31	services	service	NOUN
ftr-325	3469	32	(	(	PUNCT
ftr-325	3469	33	if	if	SCONJ
ftr-325	3469	34	such	such	ADJ
ftr-325	3469	35	amounts	amount	NOUN
ftr-325	3469	36	are	be	AUX
ftr-325	3469	37	required	require	VERB
ftr-325	3469	38	to	to	PART
ftr-325	3469	39	be	be	AUX
ftr-325	3469	40	shown	show	VERB
ftr-325	3469	41	on	on	ADP
ftr-325	3469	42	the	the	DET
ftr-325	3469	43	return	return	NOUN
ftr-325	3469	44	)	)	PUNCT
ftr-325	3469	45	prior	prior	ADV
ftr-325	3469	46	to	to	ADP
ftr-325	3469	47	diminution	diminution	NOUN
ftr-325	3469	48	by	by	ADP
ftr-325	3469	49	the	the	DET
ftr-325	3469	50	cost	cost	NOUN
ftr-325	3469	51	of	of	ADP
ftr-325	3469	52	such	such	ADJ
ftr-325	3469	53	sales	sale	NOUN
ftr-325	3469	54	or	or	CCONJ
ftr-325	3469	55	services.‖	services.‖	NOUN
ftr-325	3469	56	)	)	PUNCT
ftr-325	3469	57	because	because	SCONJ
ftr-325	3469	58	the	the	DET
ftr-325	3469	59	transaction	transaction	NOUN
ftr-325	3469	60	at	at	ADP
ftr-325	3469	61	issue	issue	NOUN
ftr-325	3469	62	was	be	AUX
ftr-325	3469	63	the	the	DET
ftr-325	3469	64	partnership‘s	partnership‘s	PROPN
ftr-325	3469	65	sale	sale	NOUN
ftr-325	3469	66	of	of	ADP
ftr-325	3469	67	a	a	DET
ftr-325	3469	68	ranch	ranch	NOUN
ftr-325	3469	69	,	,	PUNCT
ftr-325	3469	70	which	which	PRON
ftr-325	3469	71	was	be	AUX
ftr-325	3469	72	not	not	PART
ftr-325	3469	73	a	a	DET
ftr-325	3469	74	business	business	NOUN
ftr-325	3469	75	sale	sale	NOUN
ftr-325	3469	76	of	of	ADP
ftr-325	3469	77	goods	good	NOUN
ftr-325	3469	78	or	or	CCONJ
ftr-325	3469	79	services	service	NOUN
ftr-325	3469	80	,	,	PUNCT
ftr-325	3469	81	the	the	DET
ftr-325	3469	82	gross	gross	ADJ
ftr-325	3469	83	receipts	receipt	NOUN
ftr-325	3469	84	test	test	NOUN
ftr-325	3469	85	did	do	AUX
ftr-325	3469	86	not	not	PART
ftr-325	3469	87	apply	apply	VERB
ftr-325	3469	88	.	.	PUNCT
ftr-325	3470	1	on	on	ADP
ftr-325	3470	2	the	the	DET
ftr-325	3470	3	facts	fact	NOUN
ftr-325	3470	4	,	,	PUNCT
ftr-325	3470	5	the	the	DET
ftr-325	3470	6	partners	partner	NOUN
ftr-325	3470	7	‘	'	PUNCT
ftr-325	3470	8	and	and	CCONJ
ftr-325	3470	9	partnership	partnership	NOUN
ftr-325	3470	10	returns	return	NOUN
ftr-325	3470	11	failed	fail	VERB
ftr-325	3470	12	to	to	PART
ftr-325	3470	13	adequately	adequately	ADV
ftr-325	3470	14	apprise	apprise	VERB
ftr-325	3470	15	the	the	DET
ftr-325	3470	16	irs	irs	PROPN
ftr-325	3470	17	of	of	ADP
ftr-325	3470	18	the	the	DET
ftr-325	3470	19	amount	amount	NOUN
ftr-325	3470	20	of	of	ADP
ftr-325	3470	21	gain	gain	NOUN
ftr-325	3470	22	in	in	ADP
ftr-325	3470	23	a	a	DET
ftr-325	3470	24	variant	variant	NOUN
ftr-325	3470	25	of	of	ADP
ftr-325	3470	26	the	the	DET
ftr-325	3470	27	son	son	NOUN
ftr-325	3470	28	-	-	PUNCT
ftr-325	3470	29	of	of	ADP
ftr-325	3470	30	-	-	PUNCT
ftr-325	3470	31	boss	boss	NOUN
ftr-325	3470	32	tax	tax	NOUN
ftr-325	3470	33	shelter	shelter	NOUN
ftr-325	3470	34	.	.	PUNCT
ftr-325	3471	1	accordingly	accordingly	ADV
ftr-325	3471	2	,	,	PUNCT
ftr-325	3471	3	the	the	DET
ftr-325	3471	4	partnership	partnership	NOUN
ftr-325	3471	5	did	do	AUX
ftr-325	3471	6	not	not	PART
ftr-325	3471	7	show	show	VERB
ftr-325	3471	8	that	that	SCONJ
ftr-325	3471	9	the	the	DET
ftr-325	3471	10	extended	extended	ADJ
ftr-325	3471	11	limitations	limitation	NOUN
ftr-325	3471	12	period	period	NOUN
ftr-325	3471	13	was	be	AUX
ftr-325	3471	14	inapplicable	inapplicable	ADJ
ftr-325	3471	15	.	.	PUNCT
ftr-325	3472	1	the	the	DET
ftr-325	3472	2	amended	amend	VERB
ftr-325	3472	3	order	order	NOUN
ftr-325	3472	4	certified	certify	VERB
ftr-325	3472	5	an	an	DET
ftr-325	3472	6	interlocutory	interlocutory	NOUN
ftr-325	3472	7	appeal	appeal	NOUN
ftr-325	3472	8	and	and	CCONJ
ftr-325	3472	9	stayed	stay	VERB
ftr-325	3472	10	the	the	DET
ftr-325	3472	11	case	case	NOUN
ftr-325	3472	12	pending	pende	VERB
ftr-325	3472	13	further	further	ADJ
ftr-325	3472	14	court	court	NOUN
ftr-325	3472	15	order	order	NOUN
ftr-325	3472	16	,	,	PUNCT
ftr-325	3472	17	because	because	SCONJ
ftr-325	3472	18	of	of	ADP
ftr-325	3472	19	the	the	DET
ftr-325	3472	20	split	split	NOUN
ftr-325	3472	21	of	of	ADP
ftr-325	3472	22	opinion	opinion	NOUN
ftr-325	3472	23	between	between	ADP
ftr-325	3472	24	salman	salman	PROPN
ftr-325	3472	25	ranch	ranch	PROPN
ftr-325	3472	26	,	,	PUNCT
ftr-325	3472	27	on	on	ADP
ftr-325	3472	28	the	the	DET
ftr-325	3472	29	one	one	NUM
ftr-325	3472	30	hand	hand	NOUN
ftr-325	3472	31	,	,	PUNCT
ftr-325	3472	32	and	and	CCONJ
ftr-325	3472	33	bakersfield	bakersfield	PROPN
ftr-325	3472	34	energy	energy	NOUN
ftr-325	3472	35	partners	partner	NOUN
ftr-325	3472	36	and	and	CCONJ
ftr-325	3472	37	brandon	brandon	PROPN
ftr-325	3472	38	ridge	ridge	PROPN
ftr-325	3472	39	partners	partner	NOUN
ftr-325	3472	40	,	,	PUNCT
ftr-325	3472	41	on	on	ADP
ftr-325	3472	42	the	the	DET
ftr-325	3472	43	other	other	ADJ
ftr-325	3472	44	hand	hand	NOUN
ftr-325	3472	45	.	.	PUNCT
ftr-325	3473	1	f.	f.	PROPN
ftr-325	3473	2	and	and	CCONJ
ftr-325	3473	3	the	the	DET
ftr-325	3473	4	pro	pro	ADJ
ftr-325	3473	5	-	-	ADJ
ftr-325	3473	6	government	government	ADJ
ftr-325	3473	7	opinion	opinion	NOUN
ftr-325	3473	8	by	by	ADP
ftr-325	3473	9	judge	judge	PROPN
ftr-325	3473	10	miller	miller	PROPN
ftr-325	3473	11	is	be	AUX
ftr-325	3473	12	slapped	slap	VERB
ftr-325	3473	13	down	down	ADP
ftr-325	3473	14	by	by	ADP
ftr-325	3473	15	the	the	DET
ftr-325	3473	16	federal	federal	ADJ
ftr-325	3473	17	circuit	circuit	NOUN
ftr-325	3473	18	.	.	PUNCT
ftr-325	3474	1	salman	salman	PROPN
ftr-325	3474	2	ranch	ranch	PROPN
ftr-325	3474	3	ltd	ltd	PROPN
ftr-325	3474	4	.	.	PROPN
ftr-325	3475	1	v.	v.	PROPN
ftr-325	3475	2	united	united	PROPN
ftr-325	3475	3	states	states	PROPN
ftr-325	3475	4	,	,	PUNCT
ftr-325	3475	5	573	573	NUM
ftr-325	3475	6	f.3d	f.3d	NUM
ftr-325	3475	7	1362	1362	NUM
ftr-325	3475	8	(	(	PUNCT
ftr-325	3475	9	fed	fed	PROPN
ftr-325	3475	10	.	.	PUNCT
ftr-325	3475	11	cir	cir	PROPN
ftr-325	3475	12	.	.	PUNCT
ftr-325	3476	1	7/30/09	7/30/09	NUM
ftr-325	3476	2	)	)	PUNCT
ftr-325	3476	3	.	.	PUNCT
ftr-325	3477	1	following	follow	VERB
ftr-325	3477	2	colony	colony	PROPN
ftr-325	3477	3	,	,	PUNCT
ftr-325	3477	4	inc	inc	PROPN
ftr-325	3477	5	.	.	PROPN
ftr-325	3477	6	v.	v.	PROPN
ftr-325	3477	7	commissioner	commissioner	PROPN
ftr-325	3477	8	,	,	PUNCT
ftr-325	3477	9	357	357	NUM
ftr-325	3477	10	u.s	u.s	PROPN
ftr-325	3477	11	.	.	PROPN
ftr-325	3477	12	28	28	NUM
ftr-325	3477	13	(	(	PUNCT
ftr-325	3477	14	1958	1958	NUM
ftr-325	3477	15	)	)	PUNCT
ftr-325	3477	16	,	,	PUNCT
ftr-325	3477	17	the	the	DET
ftr-325	3477	18	federal	federal	ADJ
ftr-325	3477	19	circuit	circuit	NOUN
ftr-325	3477	20	(	(	PUNCT
ftr-325	3477	21	judge	judge	NOUN
ftr-325	3477	22	schall	schall	PROPN
ftr-325	3477	23	,	,	PUNCT
ftr-325	3477	24	2	2	NUM
ftr-325	3477	25	-	-	SYM
ftr-325	3477	26	1	1	NUM
ftr-325	3477	27	)	)	PUNCT
ftr-325	3477	28	held	hold	VERB
ftr-325	3477	29	that	that	SCONJ
ftr-325	3477	30	―omits	―omit	NOUN
ftr-325	3477	31	from	from	ADP
ftr-325	3477	32	gross	gross	ADJ
ftr-325	3477	33	income	income	NOUN
ftr-325	3477	34	an	an	DET
ftr-325	3477	35	amount	amount	NOUN
ftr-325	3477	36	properly	properly	ADV
ftr-325	3477	37	includible	includible	ADJ
ftr-325	3477	38	therein‖	therein‖	PUNCT
ftr-325	3477	39	in	in	ADP
ftr-325	3477	40	§	§	PROPN
ftr-325	3477	41	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3477	42	)	)	PUNCT
ftr-325	3477	43	does	do	AUX
ftr-325	3477	44	not	not	PART
ftr-325	3477	45	include	include	VERB
ftr-325	3477	46	an	an	DET
ftr-325	3477	47	overstatement	overstatement	NOUN
ftr-325	3477	48	of	of	ADP
ftr-325	3477	49	basis	basis	NOUN
ftr-325	3477	50	.	.	PUNCT
ftr-325	3478	1	accordingly	accordingly	ADV
ftr-325	3478	2	,	,	PUNCT
ftr-325	3478	3	the	the	DET
ftr-325	3478	4	six	six	NUM
ftr-325	3478	5	-	-	PUNCT
ftr-325	3478	6	year	year	NOUN
ftr-325	3478	7	statute	statute	NOUN
ftr-325	3478	8	of	of	ADP
ftr-325	3478	9	limitations	limitation	NOUN
ftr-325	3478	10	on	on	ADP
ftr-325	3478	11	assessment	assessment	NOUN
ftr-325	3478	12	did	do	AUX
ftr-325	3478	13	not	not	PART
ftr-325	3478	14	apply	apply	VERB
ftr-325	3478	15	–	–	PUNCT
ftr-325	3478	16	the	the	DET
ftr-325	3478	17	normal	normal	ADJ
ftr-325	3478	18	three	three	NUM
ftr-325	3478	19	-	-	PUNCT
ftr-325	3478	20	year	year	NOUN
ftr-325	3478	21	period	period	NOUN
ftr-325	3478	22	of	of	ADP
ftr-325	3478	23	limitations	limitation	NOUN
ftr-325	3478	24	applied	apply	VERB
ftr-325	3478	25	.	.	PUNCT
ftr-325	3479	1	judge	judge	PROPN
ftr-325	3479	2	newman	newman	PROPN
ftr-325	3479	3	dissented	dissent	VERB
ftr-325	3479	4	.	.	PUNCT
ftr-325	3480	1	g.	g.	NOUN
ftr-325	3481	1	but	but	CCONJ
ftr-325	3481	2	a	a	DET
ftr-325	3481	3	second	second	ADJ
ftr-325	3481	4	district	district	NOUN
ftr-325	3481	5	court	court	NOUN
ftr-325	3481	6	sees	see	VERB
ftr-325	3481	7	it	it	PRON
ftr-325	3481	8	the	the	DET
ftr-325	3481	9	government‘s	government‘s	NOUN
ftr-325	3481	10	way	way	NOUN
ftr-325	3481	11	.	.	PUNCT
ftr-325	3482	1	home	home	NOUN
ftr-325	3482	2	concrete	concrete	PROPN
ftr-325	3482	3	&	&	CCONJ
ftr-325	3482	4	supply	supply	NOUN
ftr-325	3482	5	,	,	PUNCT
ftr-325	3482	6	llc	llc	PROPN
ftr-325	3482	7	v.	v.	PROPN
ftr-325	3482	8	united	united	PROPN
ftr-325	3482	9	states	states	PROPN
ftr-325	3482	10	,	,	PUNCT
ftr-325	3482	11	599	599	NUM
ftr-325	3482	12	f.	f.	PROPN
ftr-325	3482	13	supp	supp	PROPN
ftr-325	3482	14	.	.	PUNCT
ftr-325	3483	1	2d	2d	NOUN
ftr-325	3483	2	678	678	NUM
ftr-325	3483	3	(	(	PUNCT
ftr-325	3483	4	e.d.n.c	e.d.n.c	PROPN
ftr-325	3483	5	.	.	PUNCT
ftr-325	3483	6	10/21/08	10/21/08	NUM
ftr-325	3483	7	)	)	PUNCT
ftr-325	3483	8	,	,	PUNCT
ftr-325	3483	9	rev’d	rev’d	NOUN
ftr-325	3483	10	,	,	PUNCT
ftr-325	3483	11	634	634	NUM
ftr-325	3483	12	f.3d	f.3d	NUM
ftr-325	3483	13	249	249	NUM
ftr-325	3483	14	(	(	PUNCT
ftr-325	3483	15	4	4	NUM
ftr-325	3483	16	th	th	NUM
ftr-325	3483	17	cir	cir	NOUN
ftr-325	3483	18	.	.	PUNCT
ftr-325	3483	19	2/7/11	2/7/11	NUM
ftr-325	3483	20	)	)	PUNCT
ftr-325	3483	21	,	,	PUNCT
ftr-325	3483	22	aff’d	aff’d	VERB
ftr-325	3483	23	,	,	PUNCT
ftr-325	3483	24	132	132	NUM
ftr-325	3483	25	s.	s.	PROPN
ftr-325	3483	26	ct	ct	PROPN
ftr-325	3483	27	.	.	PROPN
ftr-325	3483	28	1836	1836	NUM
ftr-325	3483	29	(	(	PUNCT
ftr-325	3483	30	4/25/12	4/25/12	NUM
ftr-325	3483	31	)	)	PUNCT
ftr-325	3483	32	.	.	PUNCT
ftr-325	3484	1	the	the	DET
ftr-325	3484	2	court	court	NOUN
ftr-325	3484	3	held	hold	VERB
ftr-325	3484	4	that	that	SCONJ
ftr-325	3484	5	§	§	PROPN
ftr-325	3484	6	6501(e	6501(e	NOUN
ftr-325	3484	7	)	)	PUNCT
ftr-325	3484	8	extends	extend	VERB
ftr-325	3484	9	the	the	DET
ftr-325	3484	10	statute	statute	NOUN
ftr-325	3484	11	of	of	ADP
ftr-325	3484	12	limitations	limitation	NOUN
ftr-325	3484	13	for	for	ADP
ftr-325	3484	14	deficiencies	deficiency	NOUN
ftr-325	3484	15	attributable	attributable	ADJ
ftr-325	3484	16	to	to	ADP
ftr-325	3484	17	basis	basis	NOUN
ftr-325	3484	18	overstatements	overstatement	NOUN
ftr-325	3484	19	that	that	PRON
ftr-325	3484	20	result	result	VERB
ftr-325	3484	21	in	in	ADP
ftr-325	3484	22	omitted	omit	VERB
ftr-325	3484	23	gross	gross	ADJ
ftr-325	3484	24	income	income	NOUN
ftr-325	3484	25	exceeding	exceed	VERB
ftr-325	3484	26	25	25	NUM
ftr-325	3484	27	percent	percent	NOUN
ftr-325	3484	28	of	of	ADP
ftr-325	3484	29	the	the	DET
ftr-325	3484	30	gross	gross	ADJ
ftr-325	3484	31	income	income	NOUN
ftr-325	3484	32	reported	report	VERB
ftr-325	3484	33	on	on	ADP
ftr-325	3484	34	the	the	DET
ftr-325	3484	35	return	return	NOUN
ftr-325	3484	36	.	.	PUNCT
ftr-325	3485	1	the	the	DET
ftr-325	3485	2	court	court	NOUN
ftr-325	3485	3	refused	refuse	VERB
ftr-325	3485	4	to	to	PART
ftr-325	3485	5	follow	follow	VERB
ftr-325	3485	6	the	the	DET
ftr-325	3485	7	tax	tax	NOUN
ftr-325	3485	8	court‘s	court‘s	NOUN
ftr-325	3485	9	decisions	decision	NOUN
ftr-325	3485	10	in	in	ADP
ftr-325	3485	11	bakersfield	bakersfield	PROPN
ftr-325	3485	12	energy	energy	NOUN
ftr-325	3485	13	partners	partner	NOUN
ftr-325	3485	14	and	and	CCONJ
ftr-325	3485	15	grapevine	grapevine	NOUN
ftr-325	3485	16	imports	import	NOUN
ftr-325	3485	17	,	,	PUNCT
ftr-325	3485	18	because	because	SCONJ
ftr-325	3485	19	it	it	PRON
ftr-325	3485	20	concluded	conclude	VERB
ftr-325	3485	21	that	that	SCONJ
ftr-325	3485	22	those	those	DET
ftr-325	3485	23	cases	case	NOUN
ftr-325	3485	24	were	be	AUX
ftr-325	3485	25	erroneously	erroneously	ADV
ftr-325	3485	26	decided	decide	VERB
ftr-325	3485	27	.	.	PUNCT
ftr-325	3486	1	h.	h.	PROPN
ftr-325	3486	2	a	a	DET
ftr-325	3486	3	hiccup	hiccup	NOUN
ftr-325	3486	4	from	from	ADP
ftr-325	3486	5	judge	judge	NOUN
ftr-325	3486	6	goeke	goeke	ADJ
ftr-325	3486	7	in	in	ADP
ftr-325	3486	8	the	the	DET
ftr-325	3486	9	tax	tax	NOUN
ftr-325	3486	10	court	court	NOUN
ftr-325	3486	11	:	:	PUNCT
ftr-325	3486	12	overstated	overstate	VERB
ftr-325	3486	13	basis	basis	NOUN
ftr-325	3486	14	in	in	ADP
ftr-325	3486	15	an	an	DET
ftr-325	3486	16	abusive	abusive	ADJ
ftr-325	3486	17	tax	tax	NOUN
ftr-325	3486	18	shelter	shelter	NOUN
ftr-325	3486	19	is	be	AUX
ftr-325	3486	20	a	a	DET
ftr-325	3486	21	substantial	substantial	ADJ
ftr-325	3486	22	omission	omission	NOUN
ftr-325	3486	23	from	from	ADP
ftr-325	3486	24	gross	gross	ADJ
ftr-325	3486	25	income	income	NOUN
ftr-325	3486	26	that	that	PRON
ftr-325	3486	27	extends	extend	VERB
ftr-325	3486	28	the	the	DET
ftr-325	3486	29	statute	statute	NOUN
ftr-325	3486	30	of	of	ADP
ftr-325	3486	31	limitations	limitation	NOUN
ftr-325	3486	32	.	.	PUNCT
ftr-325	3487	1	highwood	highwood	PROPN
ftr-325	3487	2	partners	partner	NOUN
ftr-325	3487	3	v.	v.	ADP
ftr-325	3487	4	commissioner	commissioner	PROPN
ftr-325	3487	5	,	,	PUNCT
ftr-325	3487	6	133	133	NUM
ftr-325	3487	7	t.c	t.c	NOUN
ftr-325	3487	8	.	.	PROPN
ftr-325	3487	9	1	1	NUM
ftr-325	3487	10	(	(	PUNCT
ftr-325	3487	11	8/13/09	8/13/09	NUM
ftr-325	3487	12	)	)	PUNCT
ftr-325	3487	13	.	.	PUNCT
ftr-325	3488	1	the	the	DET
ftr-325	3488	2	taxpayers	taxpayer	NOUN
ftr-325	3488	3	invested	invest	VERB
ftr-325	3488	4	through	through	ADP
ftr-325	3488	5	partnerships	partnership	NOUN
ftr-325	3488	6	in	in	ADP
ftr-325	3488	7	foreign	foreign	ADJ
ftr-325	3488	8	currency	currency	NOUN
ftr-325	3488	9	digital	digital	ADJ
ftr-325	3488	10	options	option	NOUN
ftr-325	3488	11	contracts	contract	NOUN
ftr-325	3488	12	designed	design	VERB
ftr-325	3488	13	to	to	PART
ftr-325	3488	14	increase	increase	VERB
ftr-325	3488	15	partnership	partnership	NOUN
ftr-325	3488	16	basis	basis	NOUN
ftr-325	3488	17	and	and	CCONJ
ftr-325	3488	18	generate	generate	VERB
ftr-325	3488	19	losses	loss	NOUN
ftr-325	3488	20	marketed	market	VERB
ftr-325	3488	21	by	by	ADP
ftr-325	3488	22	jenkens	jenkens	PROPN
ftr-325	3488	23	&	&	CCONJ
ftr-325	3488	24	gilchrist	gilchrist	PROPN
ftr-325	3488	25	(	(	PUNCT
ftr-325	3488	26	son	son	NOUN
ftr-325	3488	27	-	-	PUNCT
ftr-325	3488	28	of	of	ADP
ftr-325	3488	29	-	-	PUNCT
ftr-325	3488	30	boss	boss	NOUN
ftr-325	3488	31	and	and	CCONJ
ftr-325	3488	32	miscellaneous	miscellaneous	ADJ
ftr-325	3488	33	other	other	ADJ
ftr-325	3488	34	names	name	NOUN
ftr-325	3488	35	)	)	PUNCT
ftr-325	3488	36	.	.	PUNCT
ftr-325	3489	1	after	after	ADP
ftr-325	3489	2	expiration	expiration	NOUN
ftr-325	3489	3	of	of	ADP
ftr-325	3489	4	the	the	DET
ftr-325	3489	5	three	three	NUM
ftr-325	3489	6	-	-	PUNCT
ftr-325	3489	7	year	year	NOUN
ftr-325	3489	8	statute	statute	NOUN
ftr-325	3489	9	of	of	ADP
ftr-325	3489	10	limitations	limitation	NOUN
ftr-325	3489	11	,	,	PUNCT
ftr-325	3489	12	the	the	DET
ftr-325	3489	13	irs	irs	PROPN
ftr-325	3489	14	issued	issue	VERB
ftr-325	3489	15	an	an	DET
ftr-325	3489	16	fpaa	fpaa	NOUN
ftr-325	3489	17	to	to	ADP
ftr-325	3489	18	the	the	DET
ftr-325	3489	19	partnership	partnership	NOUN
ftr-325	3489	20	based	base	VERB
ftr-325	3489	21	on	on	ADP
ftr-325	3489	22	the	the	DET
ftr-325	3489	23	six	six	NUM
ftr-325	3489	24	-	-	PUNCT
ftr-325	3489	25	year	year	NOUN
ftr-325	3489	26	statute	statute	NOUN
ftr-325	3489	27	of	of	ADP
ftr-325	3489	28	§	§	PROPN
ftr-325	3489	29	6501(e)(1	6501(e)(1	NOUN
ftr-325	3489	30	)	)	PUNCT
ftr-325	3489	31	applicable	applicable	ADJ
ftr-325	3489	32	if	if	SCONJ
ftr-325	3489	33	there	there	PRON
ftr-325	3489	34	was	be	VERB
ftr-325	3489	35	a	a	DET
ftr-325	3489	36	greater	great	ADJ
ftr-325	3489	37	than	than	ADP
ftr-325	3489	38	25	25	NUM
ftr-325	3489	39	percent	percent	NOUN
ftr-325	3489	40	omission	omission	NOUN
ftr-325	3489	41	of	of	ADP
ftr-325	3489	42	gross	gross	ADJ
ftr-325	3489	43	income	income	NOUN
ftr-325	3489	44	on	on	ADP
ftr-325	3489	45	each	each	DET
ftr-325	3489	46	partner‘s	partner‘s	PROPN
ftr-325	3489	47	or	or	CCONJ
ftr-325	3489	48	the	the	DET
ftr-325	3489	49	partnership‘s	partnership‘s	PROPN
ftr-325	3489	50	return	return	NOUN
ftr-325	3489	51	.	.	PUNCT
ftr-325	3490	1	the	the	DET
ftr-325	3490	2	court	court	NOUN
ftr-325	3490	3	(	(	PUNCT
ftr-325	3490	4	judge	judge	NOUN
ftr-325	3490	5	goeke	goeke	ADJ
ftr-325	3490	6	)	)	PUNCT
ftr-325	3490	7	held	hold	VERB
ftr-325	3490	8	that	that	SCONJ
ftr-325	3490	9	the	the	DET
ftr-325	3490	10	680	680	NUM
ftr-325	3490	11	florida	florida	PROPN
ftr-325	3490	12	tax	tax	NOUN
ftr-325	3490	13	review	review	NOUN
ftr-325	3490	14	[	[	X
ftr-325	3490	15	vol	vol	NOUN
ftr-325	3490	16	.	.	PUNCT
ftr-325	3490	17	13:10	13:10	NUM
ftr-325	3490	18	digital	digital	ADJ
ftr-325	3490	19	options	option	NOUN
ftr-325	3490	20	contracts	contract	NOUN
ftr-325	3490	21	produced	produce	VERB
ftr-325	3490	22	§	§	PROPN
ftr-325	3490	23	988	988	NUM
ftr-325	3490	24	exchange	exchange	NOUN
ftr-325	3490	25	gain	gain	NOUN
ftr-325	3490	26	on	on	ADP
ftr-325	3490	27	foreign	foreign	ADJ
ftr-325	3490	28	currency	currency	NOUN
ftr-325	3490	29	transactions	transaction	NOUN
ftr-325	3490	30	,	,	PUNCT
ftr-325	3490	31	which	which	PRON
ftr-325	3490	32	,	,	PUNCT
ftr-325	3490	33	under	under	ADP
ftr-325	3490	34	the	the	DET
ftr-325	3490	35	regulations	regulation	NOUN
ftr-325	3490	36	,	,	PUNCT
ftr-325	3490	37	are	be	AUX
ftr-325	3490	38	required	require	VERB
ftr-325	3490	39	to	to	PART
ftr-325	3490	40	be	be	AUX
ftr-325	3490	41	separately	separately	ADV
ftr-325	3490	42	stated	state	VERB
ftr-325	3490	43	.	.	PUNCT
ftr-325	3491	1	the	the	DET
ftr-325	3491	2	long	long	ADJ
ftr-325	3491	3	and	and	CCONJ
ftr-325	3491	4	short	short	ADJ
ftr-325	3491	5	positions	position	NOUN
ftr-325	3491	6	of	of	ADP
ftr-325	3491	7	the	the	DET
ftr-325	3491	8	options	option	NOUN
ftr-325	3491	9	contracts	contract	NOUN
ftr-325	3491	10	were	be	AUX
ftr-325	3491	11	treated	treat	VERB
ftr-325	3491	12	as	as	ADP
ftr-325	3491	13	separate	separate	ADJ
ftr-325	3491	14	transactions	transaction	NOUN
ftr-325	3491	15	.	.	PUNCT
ftr-325	3492	1	thus	thus	ADV
ftr-325	3492	2	,	,	PUNCT
ftr-325	3492	3	failure	failure	NOUN
ftr-325	3492	4	to	to	PART
ftr-325	3492	5	report	report	VERB
ftr-325	3492	6	the	the	DET
ftr-325	3492	7	gain	gain	NOUN
ftr-325	3492	8	on	on	ADP
ftr-325	3492	9	the	the	DET
ftr-325	3492	10	short	short	ADJ
ftr-325	3492	11	position	position	NOUN
ftr-325	3492	12	,	,	PUNCT
ftr-325	3492	13	not	not	PART
ftr-325	3492	14	offset	offset	VERB
ftr-325	3492	15	by	by	ADP
ftr-325	3492	16	losses	loss	NOUN
ftr-325	3492	17	on	on	ADP
ftr-325	3492	18	the	the	DET
ftr-325	3492	19	accompanying	accompanying	ADJ
ftr-325	3492	20	stock	stock	NOUN
ftr-325	3492	21	sale	sale	NOUN
ftr-325	3492	22	,	,	PUNCT
ftr-325	3492	23	represented	represent	VERB
ftr-325	3492	24	an	an	DET
ftr-325	3492	25	omission	omission	NOUN
ftr-325	3492	26	of	of	ADP
ftr-325	3492	27	gross	gross	ADJ
ftr-325	3492	28	income	income	NOUN
ftr-325	3492	29	.	.	PUNCT
ftr-325	3493	1	the	the	DET
ftr-325	3493	2	court	court	NOUN
ftr-325	3493	3	also	also	ADV
ftr-325	3493	4	rejected	reject	VERB
ftr-325	3493	5	the	the	DET
ftr-325	3493	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3493	7	argument	argument	NOUN
ftr-325	3493	8	that	that	SCONJ
ftr-325	3493	9	because	because	SCONJ
ftr-325	3493	10	the	the	DET
ftr-325	3493	11	irs	irs	PROPN
ftr-325	3493	12	asserted	assert	VERB
ftr-325	3493	13	that	that	SCONJ
ftr-325	3493	14	the	the	DET
ftr-325	3493	15	options	option	NOUN
ftr-325	3493	16	transactions	transaction	NOUN
ftr-325	3493	17	should	should	AUX
ftr-325	3493	18	be	be	AUX
ftr-325	3493	19	disregarded	disregard	VERB
ftr-325	3493	20	in	in	ADP
ftr-325	3493	21	full	full	ADJ
ftr-325	3493	22	,	,	PUNCT
ftr-325	3493	23	there	there	PRON
ftr-325	3493	24	can	can	AUX
ftr-325	3493	25	be	be	AUX
ftr-325	3493	26	no	no	DET
ftr-325	3493	27	omission	omission	NOUN
ftr-325	3493	28	of	of	ADP
ftr-325	3493	29	gross	gross	ADJ
ftr-325	3493	30	income	income	NOUN
ftr-325	3493	31	from	from	ADP
ftr-325	3493	32	the	the	DET
ftr-325	3493	33	disregarded	disregarded	ADJ
ftr-325	3493	34	short	short	ADJ
ftr-325	3493	35	position	position	NOUN
ftr-325	3493	36	.	.	PUNCT
ftr-325	3494	1	finally	finally	ADV
ftr-325	3494	2	,	,	PUNCT
ftr-325	3494	3	the	the	DET
ftr-325	3494	4	court	court	NOUN
ftr-325	3494	5	refused	refuse	VERB
ftr-325	3494	6	to	to	PART
ftr-325	3494	7	apply	apply	VERB
ftr-325	3494	8	the	the	DET
ftr-325	3494	9	adequate	adequate	ADJ
ftr-325	3494	10	disclosure	disclosure	NOUN
ftr-325	3494	11	safe	safe	ADJ
ftr-325	3494	12	harbor	harbor	NOUN
ftr-325	3494	13	of	of	ADP
ftr-325	3494	14	§	§	PROPN
ftr-325	3494	15	6501(e)(1)(a)(ii	6501(e)(1)(a)(ii	NUM
ftr-325	3494	16	)	)	PUNCT
ftr-325	3494	17	because	because	SCONJ
ftr-325	3494	18	the	the	DET
ftr-325	3494	19	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3494	20	netting	netting	NOUN
ftr-325	3494	21	of	of	ADP
ftr-325	3494	22	the	the	DET
ftr-325	3494	23	gain	gain	NOUN
ftr-325	3494	24	and	and	CCONJ
ftr-325	3494	25	loss	loss	NOUN
ftr-325	3494	26	from	from	ADP
ftr-325	3494	27	the	the	DET
ftr-325	3494	28	long	long	ADJ
ftr-325	3494	29	and	and	CCONJ
ftr-325	3494	30	short	short	ADJ
ftr-325	3494	31	positions	position	NOUN
ftr-325	3494	32	was	be	AUX
ftr-325	3494	33	intended	intend	VERB
ftr-325	3494	34	to	to	PART
ftr-325	3494	35	mislead	mislead	VERB
ftr-325	3494	36	and	and	CCONJ
ftr-325	3494	37	hide	hide	VERB
ftr-325	3494	38	the	the	DET
ftr-325	3494	39	existence	existence	NOUN
ftr-325	3494	40	of	of	ADP
ftr-325	3494	41	the	the	DET
ftr-325	3494	42	gain	gain	NOUN
ftr-325	3494	43	and	and	CCONJ
ftr-325	3494	44	did	do	AUX
ftr-325	3494	45	not	not	PART
ftr-325	3494	46	apprise	apprise	VERB
ftr-325	3494	47	the	the	DET
ftr-325	3494	48	irs	irs	PROPN
ftr-325	3494	49	of	of	ADP
ftr-325	3494	50	the	the	DET
ftr-325	3494	51	existence	existence	NOUN
ftr-325	3494	52	of	of	ADP
ftr-325	3494	53	the	the	DET
ftr-325	3494	54	gain	gain	NOUN
ftr-325	3494	55	.	.	PUNCT
ftr-325	3495	1	i.	i.	PROPN
ftr-325	3495	2	but	but	CCONJ
ftr-325	3495	3	judge	judge	PROPN
ftr-325	3495	4	haines	haine	NOUN
ftr-325	3495	5	follows	follow	VERB
ftr-325	3495	6	the	the	DET
ftr-325	3495	7	tax	tax	NOUN
ftr-325	3495	8	court	court	NOUN
ftr-325	3495	9	orthodoxy	orthodoxy	NOUN
ftr-325	3495	10	.	.	PUNCT
ftr-325	3496	1	beard	beard	PROPN
ftr-325	3496	2	v.	v.	PROPN
ftr-325	3496	3	commissioner	commissioner	PROPN
ftr-325	3496	4	,	,	PUNCT
ftr-325	3496	5	t.c	t.c	PROPN
ftr-325	3496	6	.	.	PROPN
ftr-325	3496	7	memo	memo	NOUN
ftr-325	3496	8	.	.	PUNCT
ftr-325	3497	1	2009	2009	NUM
ftr-325	3497	2	-	-	SYM
ftr-325	3497	3	184	184	NUM
ftr-325	3497	4	(	(	PUNCT
ftr-325	3497	5	8/11/09	8/11/09	NUM
ftr-325	3497	6	)	)	PUNCT
ftr-325	3497	7	,	,	PUNCT
ftr-325	3497	8	rev’d	rev’d	NOUN
ftr-325	3497	9	,	,	PUNCT
ftr-325	3497	10	633	633	NUM
ftr-325	3497	11	f.3d	f.3d	NUM
ftr-325	3497	12	616	616	NUM
ftr-325	3497	13	(	(	PUNCT
ftr-325	3497	14	7th	7th	ADJ
ftr-325	3497	15	cir	cir	NOUN
ftr-325	3497	16	.	.	PUNCT
ftr-325	3497	17	1/26/11	1/26/11	NUM
ftr-325	3497	18	)	)	PUNCT
ftr-325	3497	19	.	.	PUNCT
ftr-325	3498	1	in	in	ADP
ftr-325	3498	2	a	a	DET
ftr-325	3498	3	basis	basis	NOUN
ftr-325	3498	4	offset	offset	NOUN
ftr-325	3498	5	deal	deal	NOUN
ftr-325	3498	6	involving	involve	VERB
ftr-325	3498	7	contributions	contribution	NOUN
ftr-325	3498	8	of	of	ADP
ftr-325	3498	9	long	long	ADJ
ftr-325	3498	10	and	and	CCONJ
ftr-325	3498	11	short	short	ADJ
ftr-325	3498	12	positions	position	NOUN
ftr-325	3498	13	in	in	ADP
ftr-325	3498	14	treasury	treasury	PROPN
ftr-325	3498	15	notes	note	NOUN
ftr-325	3498	16	contributed	contribute	VERB
ftr-325	3498	17	to	to	ADP
ftr-325	3498	18	s	s	PROPN
ftr-325	3498	19	corporations	corporation	NOUN
ftr-325	3498	20	,	,	PUNCT
ftr-325	3498	21	the	the	DET
ftr-325	3498	22	court	court	NOUN
ftr-325	3498	23	(	(	PUNCT
ftr-325	3498	24	judge	judge	NOUN
ftr-325	3498	25	haines	haine	NOUN
ftr-325	3498	26	)	)	PUNCT
ftr-325	3498	27	granted	grant	VERB
ftr-325	3498	28	summary	summary	NOUN
ftr-325	3498	29	judgment	judgment	NOUN
ftr-325	3498	30	to	to	ADP
ftr-325	3498	31	the	the	DET
ftr-325	3498	32	taxpayer	taxpayer	NOUN
ftr-325	3498	33	holding	hold	VERB
ftr-325	3498	34	that	that	SCONJ
ftr-325	3498	35	the	the	DET
ftr-325	3498	36	basis	basis	NOUN
ftr-325	3498	37	overstatement	overstatement	NOUN
ftr-325	3498	38	attributable	attributable	ADJ
ftr-325	3498	39	to	to	ADP
ftr-325	3498	40	the	the	DET
ftr-325	3498	41	short	short	ADJ
ftr-325	3498	42	sale	sale	NOUN
ftr-325	3498	43	was	be	AUX
ftr-325	3498	44	not	not	PART
ftr-325	3498	45	a	a	DET
ftr-325	3498	46	substantial	substantial	ADJ
ftr-325	3498	47	omission	omission	NOUN
ftr-325	3498	48	of	of	ADP
ftr-325	3498	49	gross	gross	ADJ
ftr-325	3498	50	income	income	NOUN
ftr-325	3498	51	.	.	PUNCT
ftr-325	3499	1	because	because	SCONJ
ftr-325	3499	2	the	the	DET
ftr-325	3499	3	transaction	transaction	NOUN
ftr-325	3499	4	involved	involve	VERB
ftr-325	3499	5	treasury	treasury	PROPN
ftr-325	3499	6	notes	note	NOUN
ftr-325	3499	7	,	,	PUNCT
ftr-325	3499	8	there	there	PRON
ftr-325	3499	9	were	be	VERB
ftr-325	3499	10	no	no	DET
ftr-325	3499	11	§	§	ADJ
ftr-325	3499	12	988	988	NUM
ftr-325	3499	13	issues	issue	NOUN
ftr-325	3499	14	involved	involve	VERB
ftr-325	3499	15	.	.	PUNCT
ftr-325	3500	1	this	this	DET
ftr-325	3500	2	holding	holding	NOUN
ftr-325	3500	3	is	be	AUX
ftr-325	3500	4	consistent	consistent	ADJ
ftr-325	3500	5	with	with	ADP
ftr-325	3500	6	bakersfield	bakersfield	PROPN
ftr-325	3500	7	energy	energy	NOUN
ftr-325	3500	8	partners	partner	NOUN
ftr-325	3500	9	v.	v.	ADP
ftr-325	3500	10	commissioner	commissioner	PROPN
ftr-325	3500	11	,	,	PUNCT
ftr-325	3500	12	568	568	NUM
ftr-325	3500	13	f.3d	f.3d	NUM
ftr-325	3500	14	767	767	NUM
ftr-325	3500	15	(	(	PUNCT
ftr-325	3500	16	9th	9th	ADJ
ftr-325	3500	17	cir	cir	NOUN
ftr-325	3500	18	.	.	PUNCT
ftr-325	3501	1	6/17/09	6/17/09	NUM
ftr-325	3501	2	)	)	PUNCT
ftr-325	3501	3	,	,	PUNCT
ftr-325	3501	4	and	and	CCONJ
ftr-325	3501	5	salman	salman	PROPN
ftr-325	3501	6	ranch	ranch	PROPN
ftr-325	3501	7	ltd	ltd	PROPN
ftr-325	3501	8	.	.	PROPN
ftr-325	3502	1	v.	v.	PROPN
ftr-325	3502	2	united	united	PROPN
ftr-325	3502	3	states	states	PROPN
ftr-325	3502	4	,	,	PUNCT
ftr-325	3502	5	573	573	NUM
ftr-325	3502	6	f.3d	f.3d	NUM
ftr-325	3502	7	1362	1362	NUM
ftr-325	3502	8	(	(	PUNCT
ftr-325	3502	9	fed	fed	PROPN
ftr-325	3502	10	.	.	PUNCT
ftr-325	3502	11	cir	cir	PROPN
ftr-325	3502	12	.	.	PUNCT
ftr-325	3503	1	7/30/09	7/30/09	NUM
ftr-325	3503	2	)	)	PUNCT
ftr-325	3503	3	.	.	PUNCT
ftr-325	3504	1	j.	j.	PROPN
ftr-325	3504	2	and	and	CCONJ
ftr-325	3504	3	the	the	DET
ftr-325	3504	4	irs	irs	PROPN
ftr-325	3504	5	loses	lose	VERB
ftr-325	3504	6	again	again	ADV
ftr-325	3504	7	in	in	ADP
ftr-325	3504	8	the	the	DET
ftr-325	3504	9	tax	tax	NOUN
ftr-325	3504	10	court	court	NOUN
ftr-325	3504	11	.	.	PUNCT
ftr-325	3505	1	intermountain	intermountain	PROPN
ftr-325	3505	2	insurance	insurance	NOUN
ftr-325	3505	3	service	service	NOUN
ftr-325	3505	4	of	of	ADP
ftr-325	3505	5	vail	vail	PROPN
ftr-325	3505	6	v.	v.	PROPN
ftr-325	3505	7	commissioner	commissioner	PROPN
ftr-325	3505	8	,	,	PUNCT
ftr-325	3505	9	t.c	t.c	PROPN
ftr-325	3505	10	.	.	PROPN
ftr-325	3505	11	memo	memo	NOUN
ftr-325	3505	12	.	.	PUNCT
ftr-325	3506	1	2009	2009	NUM
ftr-325	3506	2	-	-	SYM
ftr-325	3506	3	195	195	NUM
ftr-325	3506	4	(	(	PUNCT
ftr-325	3506	5	9/1/09	9/1/09	NUM
ftr-325	3506	6	)	)	PUNCT
ftr-325	3506	7	.	.	PUNCT
ftr-325	3507	1	the	the	DET
ftr-325	3507	2	court	court	NOUN
ftr-325	3507	3	(	(	PUNCT
ftr-325	3507	4	judge	judge	PROPN
ftr-325	3507	5	wherry	wherry	PROPN
ftr-325	3507	6	)	)	PUNCT
ftr-325	3507	7	,	,	PUNCT
ftr-325	3507	8	again	again	ADV
ftr-325	3507	9	following	follow	VERB
ftr-325	3507	10	bakersfield	bakersfield	PROPN
ftr-325	3507	11	energy	energy	NOUN
ftr-325	3507	12	partners	partner	NOUN
ftr-325	3507	13	lp	lp	PROPN
ftr-325	3507	14	v.	v.	PROPN
ftr-325	3507	15	commissioner	commissioner	PROPN
ftr-325	3507	16	,	,	PUNCT
ftr-325	3507	17	128	128	NUM
ftr-325	3507	18	t.c	t.c	PROPN
ftr-325	3507	19	.	.	PROPN
ftr-325	3507	20	207	207	NUM
ftr-325	3507	21	(	(	PUNCT
ftr-325	3507	22	2007	2007	NUM
ftr-325	3507	23	)	)	PUNCT
ftr-325	3507	24	,	,	PUNCT
ftr-325	3507	25	granted	grant	VERB
ftr-325	3507	26	summary	summary	NOUN
ftr-325	3507	27	judgment	judgment	NOUN
ftr-325	3507	28	to	to	ADP
ftr-325	3507	29	the	the	DET
ftr-325	3507	30	taxpayer	taxpayer	NOUN
ftr-325	3507	31	holding	hold	VERB
ftr-325	3507	32	that	that	SCONJ
ftr-325	3507	33	a	a	DET
ftr-325	3507	34	basis	basis	NOUN
ftr-325	3507	35	overstatement	overstatement	NOUN
ftr-325	3507	36	is	be	AUX
ftr-325	3507	37	not	not	PART
ftr-325	3507	38	a	a	DET
ftr-325	3507	39	substantial	substantial	ADJ
ftr-325	3507	40	omission	omission	NOUN
ftr-325	3507	41	from	from	ADP
ftr-325	3507	42	gross	gross	ADJ
ftr-325	3507	43	income	income	NOUN
ftr-325	3507	44	that	that	PRON
ftr-325	3507	45	triggers	trigger	VERB
ftr-325	3507	46	the	the	DET
ftr-325	3507	47	six	six	NUM
ftr-325	3507	48	-	-	PUNCT
ftr-325	3507	49	year	year	NOUN
ftr-325	3507	50	extended	extended	ADJ
ftr-325	3507	51	statute	statute	NOUN
ftr-325	3507	52	of	of	ADP
ftr-325	3507	53	limitations	limitation	NOUN
ftr-325	3507	54	under	under	ADP
ftr-325	3507	55	§	§	PROPN
ftr-325	3507	56	6229	6229	NUM
ftr-325	3507	57	.	.	PUNCT
ftr-325	3508	1	k.	k.	PROPN
ftr-325	3509	1	finally	finally	ADV
ftr-325	3509	2	,	,	PUNCT
ftr-325	3509	3	the	the	DET
ftr-325	3509	4	irs	irs	PROPN
ftr-325	3509	5	gets	get	VERB
ftr-325	3509	6	the	the	DET
ftr-325	3509	7	upper	upper	ADJ
ftr-325	3509	8	hand	hand	NOUN
ftr-325	3509	9	with	with	ADP
ftr-325	3509	10	temporary	temporary	ADJ
ftr-325	3509	11	regulations	regulation	NOUN
ftr-325	3509	12	.	.	PUNCT
ftr-325	3510	1	t.d	t.d	PROPN
ftr-325	3510	2	.	.	PROPN
ftr-325	3510	3	9466	9466	NUM
ftr-325	3510	4	,	,	PUNCT
ftr-325	3510	5	definition	definition	NOUN
ftr-325	3510	6	of	of	ADP
ftr-325	3510	7	omission	omission	NOUN
ftr-325	3510	8	from	from	ADP
ftr-325	3510	9	gross	gross	ADJ
ftr-325	3510	10	income	income	NOUN
ftr-325	3510	11	,	,	PUNCT
ftr-325	3510	12	74	74	NUM
ftr-325	3510	13	f.r	f.r	NOUN
ftr-325	3510	14	.	.	PROPN
ftr-325	3510	15	49321	49321	NUM
ftr-325	3510	16	(	(	PUNCT
ftr-325	3510	17	9/28/09	9/28/09	NUM
ftr-325	3510	18	)	)	PUNCT
ftr-325	3510	19	.	.	PUNCT
ftr-325	3511	1	temp	temp	NOUN
ftr-325	3511	2	.	.	PUNCT
ftr-325	3512	1	reg	reg	PROPN
ftr-325	3512	2	.	.	PUNCT
ftr-325	3513	1	§	§	PROPN
ftr-325	3513	2	§	§	PROPN
ftr-325	3513	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3513	4	t	t	NOUN
ftr-325	3513	5	and	and	CCONJ
ftr-325	3513	6	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-325	3513	7	t	t	NOUN
ftr-325	3513	8	both	both	PRON
ftr-325	3513	9	provide	provide	VERB
ftr-325	3513	10	that	that	PRON
ftr-325	3513	11	for	for	ADP
ftr-325	3513	12	purposes	purpose	NOUN
ftr-325	3513	13	of	of	ADP
ftr-325	3513	14	determining	determine	VERB
ftr-325	3513	15	whether	whether	SCONJ
ftr-325	3513	16	there	there	PRON
ftr-325	3513	17	is	be	VERB
ftr-325	3513	18	a	a	DET
ftr-325	3513	19	substantial	substantial	ADJ
ftr-325	3513	20	omission	omission	NOUN
ftr-325	3513	21	of	of	ADP
ftr-325	3513	22	gross	gross	ADJ
ftr-325	3513	23	income	income	NOUN
ftr-325	3513	24	,	,	PUNCT
ftr-325	3513	25	gross	gross	ADJ
ftr-325	3513	26	income	income	NOUN
ftr-325	3513	27	as	as	SCONJ
ftr-325	3513	28	it	it	PRON
ftr-325	3513	29	relates	relate	VERB
ftr-325	3513	30	to	to	ADP
ftr-325	3513	31	a	a	DET
ftr-325	3513	32	trade	trade	NOUN
ftr-325	3513	33	or	or	CCONJ
ftr-325	3513	34	business	business	NOUN
ftr-325	3513	35	includes	include	VERB
ftr-325	3513	36	the	the	DET
ftr-325	3513	37	total	total	ADJ
ftr-325	3513	38	amount	amount	NOUN
ftr-325	3513	39	received	receive	VERB
ftr-325	3513	40	from	from	ADP
ftr-325	3513	41	the	the	DET
ftr-325	3513	42	sale	sale	NOUN
ftr-325	3513	43	of	of	ADP
ftr-325	3513	44	goods	good	NOUN
ftr-325	3513	45	or	or	CCONJ
ftr-325	3513	46	services	service	NOUN
ftr-325	3513	47	,	,	PUNCT
ftr-325	3513	48	without	without	ADP
ftr-325	3513	49	reduction	reduction	NOUN
ftr-325	3513	50	for	for	ADP
ftr-325	3513	51	the	the	DET
ftr-325	3513	52	cost	cost	NOUN
ftr-325	3513	53	of	of	ADP
ftr-325	3513	54	goods	good	NOUN
ftr-325	3513	55	sold	sell	VERB
ftr-325	3513	56	;	;	PUNCT
ftr-325	3513	57	gross	gross	ADJ
ftr-325	3513	58	income	income	NOUN
ftr-325	3513	59	otherwise	otherwise	ADV
ftr-325	3513	60	has	have	VERB
ftr-325	3513	61	the	the	DET
ftr-325	3513	62	same	same	ADJ
ftr-325	3513	63	meaning	meaning	NOUN
ftr-325	3513	64	as	as	ADP
ftr-325	3513	65	under	under	ADP
ftr-325	3513	66	§	§	PROPN
ftr-325	3513	67	61(a	61(a	NUM
ftr-325	3513	68	)	)	PUNCT
ftr-325	3513	69	.	.	PUNCT
ftr-325	3514	1	the	the	DET
ftr-325	3514	2	regulations	regulation	NOUN
ftr-325	3514	3	add	add	VERB
ftr-325	3514	4	that	that	SCONJ
ftr-325	3514	5	,	,	PUNCT
ftr-325	3514	6	―[i]n	―[i]n	PROPN
ftr-325	3514	7	the	the	DET
ftr-325	3514	8	case	case	NOUN
ftr-325	3514	9	of	of	ADP
ftr-325	3514	10	amounts	amount	NOUN
ftr-325	3514	11	received	receive	VERB
ftr-325	3514	12	or	or	CCONJ
ftr-325	3514	13	accrued	accrue	VERB
ftr-325	3514	14	that	that	PRON
ftr-325	3514	15	relate	relate	VERB
ftr-325	3514	16	to	to	ADP
ftr-325	3514	17	the	the	DET
ftr-325	3514	18	disposition	disposition	NOUN
ftr-325	3514	19	of	of	ADP
ftr-325	3514	20	property	property	NOUN
ftr-325	3514	21	,	,	PUNCT
ftr-325	3514	22	and	and	CCONJ
ftr-325	3514	23	except	except	SCONJ
ftr-325	3514	24	as	as	SCONJ
ftr-325	3514	25	provided	provide	VERB
ftr-325	3514	26	in	in	ADP
ftr-325	3514	27	paragraph	paragraph	NOUN
ftr-325	3514	28	(	(	PUNCT
ftr-325	3514	29	a)(1)(ii	a)(1)(ii	NOUN
ftr-325	3514	30	)	)	PUNCT
ftr-325	3514	31	of	of	ADP
ftr-325	3514	32	this	this	DET
ftr-325	3514	33	section	section	NOUN
ftr-325	3514	34	,	,	PUNCT
ftr-325	3514	35	gross	gross	ADJ
ftr-325	3514	36	2013	2013	NUM
ftr-325	3514	37	]	]	PUNCT
ftr-325	3514	38	recent	recent	ADJ
ftr-325	3514	39	developments	development	NOUN
ftr-325	3514	40	in	in	ADP
ftr-325	3514	41	federal	federal	ADJ
ftr-325	3514	42	income	income	NOUN
ftr-325	3514	43	taxation	taxation	NOUN
ftr-325	3514	44	681	681	NUM
ftr-325	3514	45	income	income	NOUN
ftr-325	3514	46	means	mean	VERB
ftr-325	3514	47	the	the	DET
ftr-325	3514	48	excess	excess	NOUN
ftr-325	3514	49	of	of	ADP
ftr-325	3514	50	the	the	DET
ftr-325	3514	51	amount	amount	NOUN
ftr-325	3514	52	realized	realize	VERB
ftr-325	3514	53	from	from	ADP
ftr-325	3514	54	the	the	DET
ftr-325	3514	55	disposition	disposition	NOUN
ftr-325	3514	56	of	of	ADP
ftr-325	3514	57	the	the	DET
ftr-325	3514	58	property	property	NOUN
ftr-325	3514	59	over	over	ADP
ftr-325	3514	60	the	the	DET
ftr-325	3514	61	unrecovered	unrecovered	ADJ
ftr-325	3514	62	cost	cost	NOUN
ftr-325	3514	63	or	or	CCONJ
ftr-325	3514	64	other	other	ADJ
ftr-325	3514	65	basis	basis	NOUN
ftr-325	3514	66	of	of	ADP
ftr-325	3514	67	the	the	DET
ftr-325	3514	68	property	property	NOUN
ftr-325	3514	69	.	.	PUNCT
ftr-325	3515	1	consequently	consequently	ADV
ftr-325	3515	2	,	,	PUNCT
ftr-325	3515	3	except	except	SCONJ
ftr-325	3515	4	as	as	SCONJ
ftr-325	3515	5	provided	provide	VERB
ftr-325	3515	6	in	in	ADP
ftr-325	3515	7	paragraph	paragraph	NOUN
ftr-325	3515	8	(	(	PUNCT
ftr-325	3515	9	a)(1)(ii	a)(1)(ii	NOUN
ftr-325	3515	10	)	)	PUNCT
ftr-325	3515	11	of	of	ADP
ftr-325	3515	12	this	this	DET
ftr-325	3515	13	section	section	NOUN
ftr-325	3515	14	,	,	PUNCT
ftr-325	3515	15	an	an	DET
ftr-325	3515	16	understated	understate	VERB
ftr-325	3515	17	amount	amount	NOUN
ftr-325	3515	18	of	of	ADP
ftr-325	3515	19	gross	gross	ADJ
ftr-325	3515	20	income	income	NOUN
ftr-325	3515	21	resulting	result	VERB
ftr-325	3515	22	from	from	ADP
ftr-325	3515	23	an	an	DET
ftr-325	3515	24	overstatement	overstatement	NOUN
ftr-325	3515	25	of	of	ADP
ftr-325	3515	26	unrecovered	unrecovered	ADJ
ftr-325	3515	27	cost	cost	NOUN
ftr-325	3515	28	or	or	CCONJ
ftr-325	3515	29	other	other	ADJ
ftr-325	3515	30	basis	basis	NOUN
ftr-325	3515	31	constitutes	constitute	VERB
ftr-325	3515	32	an	an	DET
ftr-325	3515	33	omission	omission	NOUN
ftr-325	3515	34	from	from	ADP
ftr-325	3515	35	gross	gross	ADJ
ftr-325	3515	36	income	income	NOUN
ftr-325	3515	37	for	for	ADP
ftr-325	3515	38	purposes	purpose	NOUN
ftr-325	3515	39	of	of	ADP
ftr-325	3515	40	section	section	NOUN
ftr-325	3515	41	6229(c)(2).‖	6229(c)(2).‖	PROPN
ftr-325	3515	42	l.	l.	PROPN
ftr-325	3516	1	but	but	CCONJ
ftr-325	3516	2	the	the	DET
ftr-325	3516	3	irs	irs	PROPN
ftr-325	3516	4	still	still	ADV
ftr-325	3516	5	suffers	suffer	VERB
ftr-325	3516	6	from	from	ADP
ftr-325	3516	7	a	a	DET
ftr-325	3516	8	hangover	hangover	NOUN
ftr-325	3516	9	in	in	ADP
ftr-325	3516	10	cases	case	NOUN
ftr-325	3516	11	on	on	ADP
ftr-325	3516	12	which	which	PRON
ftr-325	3516	13	the	the	DET
ftr-325	3516	14	extended	extended	ADJ
ftr-325	3516	15	statute	statute	NOUN
ftr-325	3516	16	had	have	AUX
ftr-325	3516	17	run	run	VERB
ftr-325	3516	18	before	before	ADP
ftr-325	3516	19	the	the	DET
ftr-325	3516	20	effective	effective	ADJ
ftr-325	3516	21	date	date	NOUN
ftr-325	3516	22	of	of	ADP
ftr-325	3516	23	the	the	DET
ftr-325	3516	24	regulations	regulation	NOUN
ftr-325	3516	25	.	.	PUNCT
ftr-325	3517	1	utam	utam	PROPN
ftr-325	3517	2	,	,	PUNCT
ftr-325	3517	3	ltd	ltd	PROPN
ftr-325	3517	4	v.	v.	PROPN
ftr-325	3517	5	commissioner	commissioner	PROPN
ftr-325	3517	6	,	,	PUNCT
ftr-325	3517	7	t.c	t.c	PROPN
ftr-325	3517	8	.	.	PROPN
ftr-325	3517	9	memo	memo	NOUN
ftr-325	3517	10	.	.	PUNCT
ftr-325	3518	1	2009	2009	NUM
ftr-325	3518	2	-	-	SYM
ftr-325	3518	3	253	253	NUM
ftr-325	3518	4	(	(	PUNCT
ftr-325	3518	5	11/9/09	11/9/09	NUM
ftr-325	3518	6	)	)	PUNCT
ftr-325	3518	7	,	,	PUNCT
ftr-325	3518	8	rev’d	rev’d	NOUN
ftr-325	3518	9	,	,	PUNCT
ftr-325	3518	10	645	645	NUM
ftr-325	3518	11	f.3d	f.3d	NUM
ftr-325	3518	12	415	415	NUM
ftr-325	3518	13	(	(	PUNCT
ftr-325	3518	14	d.c	d.c	PROPN
ftr-325	3518	15	.	.	PROPN
ftr-325	3518	16	cir	cir	PROPN
ftr-325	3518	17	.	.	PUNCT
ftr-325	3519	1	6/21/11	6/21/11	NUM
ftr-325	3519	2	)	)	PUNCT
ftr-325	3519	3	.	.	PUNCT
ftr-325	3520	1	judge	judge	PROPN
ftr-325	3520	2	kroupa	kroupa	PROPN
ftr-325	3520	3	followed	follow	VERB
ftr-325	3520	4	bakersfield	bakersfield	PROPN
ftr-325	3520	5	energy	energy	NOUN
ftr-325	3520	6	partners	partner	NOUN
ftr-325	3520	7	to	to	PART
ftr-325	3520	8	hold	hold	VERB
ftr-325	3520	9	that	that	SCONJ
ftr-325	3520	10	the	the	DET
ftr-325	3520	11	statute	statute	NOUN
ftr-325	3520	12	of	of	ADP
ftr-325	3520	13	limitations	limitation	NOUN
ftr-325	3520	14	is	be	AUX
ftr-325	3520	15	not	not	PART
ftr-325	3520	16	extended	extend	VERB
ftr-325	3520	17	to	to	ADP
ftr-325	3520	18	six	six	NUM
ftr-325	3520	19	years	year	NOUN
ftr-325	3520	20	pursuant	pursuant	ADJ
ftr-325	3520	21	to	to	ADP
ftr-325	3520	22	§	§	PROPN
ftr-325	3520	23	6229(c)(2	6229(c)(2	NUM
ftr-325	3520	24	)	)	PUNCT
ftr-325	3520	25	or	or	CCONJ
ftr-325	3520	26	§	§	PROPN
ftr-325	3520	27	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3520	28	)	)	PUNCT
ftr-325	3520	29	as	as	ADP
ftr-325	3520	30	a	a	DET
ftr-325	3520	31	result	result	NOUN
ftr-325	3520	32	of	of	ADP
ftr-325	3520	33	a	a	DET
ftr-325	3520	34	basis	basis	NOUN
ftr-325	3520	35	overstatement	overstatement	NOUN
ftr-325	3520	36	that	that	SCONJ
ftr-325	3520	37	causes	cause	VERB
ftr-325	3520	38	gross	gross	ADJ
ftr-325	3520	39	income	income	NOUN
ftr-325	3520	40	to	to	PART
ftr-325	3520	41	be	be	AUX
ftr-325	3520	42	understated	understate	VERB
ftr-325	3520	43	by	by	ADP
ftr-325	3520	44	more	more	ADJ
ftr-325	3520	45	than	than	ADP
ftr-325	3520	46	25	25	NUM
ftr-325	3520	47	percent	percent	NOUN
ftr-325	3520	48	.	.	PUNCT
ftr-325	3521	1			PUNCT
ftr-325	3522	1	although	although	SCONJ
ftr-325	3522	2	the	the	DET
ftr-325	3522	3	date	date	NOUN
ftr-325	3522	4	of	of	ADP
ftr-325	3522	5	the	the	DET
ftr-325	3522	6	decision	decision	NOUN
ftr-325	3522	7	was	be	AUX
ftr-325	3522	8	after	after	ADP
ftr-325	3522	9	the	the	DET
ftr-325	3522	10	effective	effective	ADJ
ftr-325	3522	11	date	date	NOUN
ftr-325	3522	12	of	of	ADP
ftr-325	3522	13	temp	temp	NOUN
ftr-325	3522	14	.	.	PUNCT
ftr-325	3523	1	reg	reg	NOUN
ftr-325	3523	2	.	.	PUNCT
ftr-325	3524	1	§	§	PROPN
ftr-325	3524	2	§	§	PROPN
ftr-325	3524	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3524	4	t	t	NOUN
ftr-325	3524	5	and	and	CCONJ
ftr-325	3524	6	301.6501(e)1	301.6501(e)1	PROPN
ftr-325	3524	7	t	t	PROPN
ftr-325	3524	8	,	,	PUNCT
ftr-325	3524	9	the	the	DET
ftr-325	3524	10	result	result	NOUN
ftr-325	3524	11	was	be	AUX
ftr-325	3524	12	dictated	dictate	VERB
ftr-325	3524	13	by	by	ADP
ftr-325	3524	14	prior	prior	ADJ
ftr-325	3524	15	law	law	NOUN
ftr-325	3524	16	effective	effective	ADJ
ftr-325	3524	17	when	when	SCONJ
ftr-325	3524	18	the	the	DET
ftr-325	3524	19	fpaa	fpaa	NOUN
ftr-325	3524	20	was	be	AUX
ftr-325	3524	21	issued	issue	VERB
ftr-325	3524	22	in	in	ADP
ftr-325	3524	23	1999	1999	NUM
ftr-325	3524	24	.	.	PUNCT
ftr-325	3525	1	m.	m.	NOUN
ftr-325	3525	2	judge	judge	PROPN
ftr-325	3525	3	wherry	wherry	PROPN
ftr-325	3525	4	shoves	shove	VERB
ftr-325	3525	5	it	it	PRON
ftr-325	3525	6	up	up	ADP
ftr-325	3525	7	the	the	DET
ftr-325	3525	8	commissioner	commissioner	NOUN
ftr-325	3525	9	all	all	DET
ftr-325	3525	10	the	the	DET
ftr-325	3525	11	way	way	NOUN
ftr-325	3525	12	to	to	ADP
ftr-325	3525	13	his	his	PRON
ftr-325	3525	14	―colon(-y)‖	―colon(-y)‖	PROPN
ftr-325	3525	15	in	in	ADP
ftr-325	3525	16	a	a	DET
ftr-325	3525	17	reviewed	review	VERB
ftr-325	3525	18	tax	tax	NOUN
ftr-325	3525	19	court	court	NOUN
ftr-325	3525	20	decision	decision	NOUN
ftr-325	3525	21	that	that	PRON
ftr-325	3525	22	holds	hold	VERB
ftr-325	3525	23	the	the	DET
ftr-325	3525	24	temporary	temporary	ADJ
ftr-325	3525	25	regulations	regulation	NOUN
ftr-325	3525	26	invalid	invalid	ADJ
ftr-325	3525	27	.	.	PUNCT
ftr-325	3526	1	intermountain	intermountain	PROPN
ftr-325	3526	2	insurance	insurance	NOUN
ftr-325	3526	3	service	service	NOUN
ftr-325	3526	4	of	of	ADP
ftr-325	3526	5	vail	vail	PROPN
ftr-325	3526	6	v.	v.	PROPN
ftr-325	3526	7	commissioner	commissioner	PROPN
ftr-325	3526	8	,	,	PUNCT
ftr-325	3526	9	134	134	NUM
ftr-325	3526	10	t.c	t.c	PROPN
ftr-325	3526	11	.	.	PROPN
ftr-325	3526	12	211	211	NUM
ftr-325	3526	13	(	(	PUNCT
ftr-325	3526	14	5/6/10	5/6/10	NUM
ftr-325	3526	15	)	)	PUNCT
ftr-325	3526	16	(	(	PUNCT
ftr-325	3526	17	reviewed	review	VERB
ftr-325	3526	18	,	,	PUNCT
ftr-325	3526	19	7	7	NUM
ftr-325	3526	20	-	-	SYM
ftr-325	3526	21	0	0	NUM
ftr-325	3526	22	-	-	PUNCT
ftr-325	3526	23	6	6	NUM
ftr-325	3526	24	)	)	PUNCT
ftr-325	3526	25	,	,	PUNCT
ftr-325	3526	26	supplementing	supplement	VERB
ftr-325	3526	27	t.c	t.c	PROPN
ftr-325	3526	28	.	.	PROPN
ftr-325	3526	29	memo	memo	NOUN
ftr-325	3526	30	.	.	PUNCT
ftr-325	3527	1	2009	2009	NUM
ftr-325	3527	2	-	-	SYM
ftr-325	3527	3	195	195	NUM
ftr-325	3527	4	(	(	PUNCT
ftr-325	3527	5	9/1/09	9/1/09	NUM
ftr-325	3527	6	)	)	PUNCT
ftr-325	3527	7	(	(	PUNCT
ftr-325	3527	8	granting	grant	VERB
ftr-325	3527	9	summary	summary	NOUN
ftr-325	3527	10	judgment	judgment	NOUN
ftr-325	3527	11	to	to	ADP
ftr-325	3527	12	the	the	DET
ftr-325	3527	13	taxpayer	taxpayer	NOUN
ftr-325	3527	14	,	,	PUNCT
ftr-325	3527	15	holding	hold	VERB
ftr-325	3527	16	that	that	SCONJ
ftr-325	3527	17	a	a	DET
ftr-325	3527	18	basis	basis	NOUN
ftr-325	3527	19	overstatement	overstatement	NOUN
ftr-325	3527	20	is	be	AUX
ftr-325	3527	21	not	not	PART
ftr-325	3527	22	a	a	DET
ftr-325	3527	23	substantial	substantial	ADJ
ftr-325	3527	24	omission	omission	NOUN
ftr-325	3527	25	from	from	ADP
ftr-325	3527	26	gross	gross	ADJ
ftr-325	3527	27	income	income	NOUN
ftr-325	3527	28	that	that	PRON
ftr-325	3527	29	triggers	trigger	VERB
ftr-325	3527	30	the	the	DET
ftr-325	3527	31	six	six	NUM
ftr-325	3527	32	year	year	NOUN
ftr-325	3527	33	extended	extend	VERB
ftr-325	3527	34	statute	statute	NOUN
ftr-325	3527	35	of	of	ADP
ftr-325	3527	36	limitations	limitation	NOUN
ftr-325	3527	37	under	under	ADP
ftr-325	3527	38	§	§	PROPN
ftr-325	3527	39	6229	6229	NUM
ftr-325	3527	40	)	)	PUNCT
ftr-325	3527	41	,	,	PUNCT
ftr-325	3527	42	rev’d	rev’d	NOUN
ftr-325	3527	43	,	,	PUNCT
ftr-325	3527	44	650	650	NUM
ftr-325	3527	45	f.3d	f.3d	NUM
ftr-325	3527	46	691	691	NUM
ftr-325	3527	47	(	(	PUNCT
ftr-325	3527	48	d.c	d.c	PROPN
ftr-325	3527	49	.	.	PROPN
ftr-325	3527	50	cir	cir	PROPN
ftr-325	3527	51	.	.	PUNCT
ftr-325	3528	1	6/21/11	6/21/11	NUM
ftr-325	3528	2	)	)	PUNCT
ftr-325	3528	3	.	.	PUNCT
ftr-325	3529	1	on	on	ADP
ftr-325	3529	2	the	the	DET
ftr-325	3529	3	irs‘s	irs‘s	NOUN
ftr-325	3529	4	motions	motion	NOUN
ftr-325	3529	5	to	to	PART
ftr-325	3529	6	reconsider	reconsider	VERB
ftr-325	3529	7	and	and	CCONJ
ftr-325	3529	8	vacate	vacate	VERB
ftr-325	3529	9	in	in	ADP
ftr-325	3529	10	light	light	NOUN
ftr-325	3529	11	of	of	ADP
ftr-325	3529	12	temp	temp	NOUN
ftr-325	3529	13	.	.	PUNCT
ftr-325	3530	1	reg	reg	NOUN
ftr-325	3530	2	.	.	PUNCT
ftr-325	3531	1	§	§	PROPN
ftr-325	3531	2	§	§	PROPN
ftr-325	3531	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3531	4	t	t	NOUN
ftr-325	3531	5	and	and	CCONJ
ftr-325	3531	6	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-325	3531	7	t	t	PROPN
ftr-325	3531	8	,	,	PUNCT
ftr-325	3531	9	the	the	DET
ftr-325	3531	10	tax	tax	NOUN
ftr-325	3531	11	court	court	NOUN
ftr-325	3531	12	(	(	PUNCT
ftr-325	3531	13	judge	judge	PROPN
ftr-325	3531	14	wherry	wherry	PROPN
ftr-325	3531	15	)	)	PUNCT
ftr-325	3531	16	held	hold	VERB
ftr-325	3531	17	that	that	SCONJ
ftr-325	3531	18	the	the	DET
ftr-325	3531	19	supreme	supreme	PROPN
ftr-325	3531	20	court‘s	court‘s	PROPN
ftr-325	3531	21	opinion	opinion	NOUN
ftr-325	3531	22	in	in	ADP
ftr-325	3531	23	colony	colony	NOUN
ftr-325	3531	24	,	,	PUNCT
ftr-325	3531	25	inc	inc	PROPN
ftr-325	3531	26	.	.	PROPN
ftr-325	3532	1	v.	v.	PROPN
ftr-325	3532	2	commissioner	commissioner	PROPN
ftr-325	3532	3	,	,	PUNCT
ftr-325	3532	4	357	357	NUM
ftr-325	3532	5	u.s	u.s	PROPN
ftr-325	3532	6	.	.	PROPN
ftr-325	3532	7	28	28	NUM
ftr-325	3532	8	(	(	PUNCT
ftr-325	3532	9	1958	1958	NUM
ftr-325	3532	10	)	)	PUNCT
ftr-325	3532	11	,	,	PUNCT
ftr-325	3532	12	―‗unambiguously	―‗unambiguously	PUNCT
ftr-325	3532	13	forecloses	foreclose	VERB
ftr-325	3532	14	the	the	DET
ftr-325	3532	15	[	[	X
ftr-325	3532	16	irs‘s	irs‘s	NOUN
ftr-325	3532	17	]	]	X
ftr-325	3532	18	interpretation	interpretation	NOUN
ftr-325	3532	19	‘	'	PUNCT
ftr-325	3532	20	.	.	PUNCT
ftr-325	3532	21	.	.	PUNCT
ftr-325	3532	22	.	.	PUNCT
ftr-325	3533	1	and	and	CCONJ
ftr-325	3533	2	displaces	displace	VERB
ftr-325	3533	3	[	[	X
ftr-325	3533	4	the	the	DET
ftr-325	3533	5	]	]	X
ftr-325	3533	6	temporary	temporary	ADJ
ftr-325	3533	7	regulations.‖	regulations.‖	NOUN
ftr-325	3533	8	the	the	DET
ftr-325	3533	9	first	first	ADJ
ftr-325	3533	10	ground	ground	NOUN
ftr-325	3533	11	was	be	AUX
ftr-325	3533	12	that	that	SCONJ
ftr-325	3533	13	the	the	DET
ftr-325	3533	14	temporary	temporary	ADJ
ftr-325	3533	15	regulations	regulation	NOUN
ftr-325	3533	16	were	be	AUX
ftr-325	3533	17	specifically	specifically	ADV
ftr-325	3533	18	limited	limit	VERB
ftr-325	3533	19	their	their	PRON
ftr-325	3533	20	application	application	NOUN
ftr-325	3533	21	to	to	ADP
ftr-325	3533	22	―taxable	―taxable	ADJ
ftr-325	3533	23	years	year	NOUN
ftr-325	3533	24	with	with	ADP
ftr-325	3533	25	respect	respect	NOUN
ftr-325	3533	26	to	to	ADP
ftr-325	3533	27	which	which	PRON
ftr-325	3533	28	the	the	DET
ftr-325	3533	29	applicable	applicable	ADJ
ftr-325	3533	30	period	period	NOUN
ftr-325	3533	31	for	for	ADP
ftr-325	3533	32	assessing	assess	VERB
ftr-325	3533	33	tax	tax	NOUN
ftr-325	3533	34	did	do	AUX
ftr-325	3533	35	not	not	PART
ftr-325	3533	36	expire	expire	VERB
ftr-325	3533	37	before	before	ADP
ftr-325	3533	38	september	september	PROPN
ftr-325	3533	39	24	24	NUM
ftr-325	3533	40	,	,	PUNCT
ftr-325	3533	41	2009,‖	2009,‖	NUM
ftr-325	3533	42	and	and	CCONJ
ftr-325	3533	43	in	in	ADP
ftr-325	3533	44	this	this	DET
ftr-325	3533	45	case	case	NOUN
ftr-325	3533	46	that	that	DET
ftr-325	3533	47	period	period	NOUN
ftr-325	3533	48	was	be	AUX
ftr-325	3533	49	not	not	PART
ftr-325	3533	50	open	open	ADJ
ftr-325	3533	51	as	as	ADP
ftr-325	3533	52	of	of	ADP
ftr-325	3533	53	that	that	DET
ftr-325	3533	54	date	date	NOUN
ftr-325	3533	55	.	.	PUNCT
ftr-325	3534	1	the	the	DET
ftr-325	3534	2	second	second	ADJ
ftr-325	3534	3	ground	ground	NOUN
ftr-325	3534	4	was	be	AUX
ftr-325	3534	5	that	that	SCONJ
ftr-325	3534	6	the	the	DET
ftr-325	3534	7	supreme	supreme	PROPN
ftr-325	3534	8	court	court	PROPN
ftr-325	3534	9	had	have	AUX
ftr-325	3534	10	held	hold	VERB
ftr-325	3534	11	in	in	ADP
ftr-325	3534	12	colony	colony	NOUN
ftr-325	3534	13	that	that	PRON
ftr-325	3534	14	the	the	DET
ftr-325	3534	15	statute	statute	NOUN
ftr-325	3534	16	was	be	AUX
ftr-325	3534	17	unambiguous	unambiguous	ADJ
ftr-325	3534	18	in	in	ADP
ftr-325	3534	19	light	light	NOUN
ftr-325	3534	20	of	of	ADP
ftr-325	3534	21	its	its	PRON
ftr-325	3534	22	legislative	legislative	ADJ
ftr-325	3534	23	history	history	NOUN
ftr-325	3534	24	and	and	CCONJ
ftr-325	3534	25	foreclosed	foreclose	VERB
ftr-325	3534	26	temporary	temporary	ADJ
ftr-325	3534	27	regulations	regulation	NOUN
ftr-325	3534	28	to	to	ADP
ftr-325	3534	29	the	the	DET
ftr-325	3534	30	contrary	contrary	NOUN
ftr-325	3534	31	.	.	PUNCT
ftr-325	3535	1			PRON
ftr-325	3535	2	judges	judge	NOUN
ftr-325	3535	3	halpern	halpern	PROPN
ftr-325	3535	4	and	and	CCONJ
ftr-325	3535	5	holmes	holmes	PROPN
ftr-325	3535	6	concurred	concur	VERB
ftr-325	3535	7	in	in	ADP
ftr-325	3535	8	the	the	DET
ftr-325	3535	9	result	result	NOUN
ftr-325	3535	10	.	.	PUNCT
ftr-325	3536	1	they	they	PRON
ftr-325	3536	2	stated	state	VERB
ftr-325	3536	3	that	that	SCONJ
ftr-325	3536	4	they	they	PRON
ftr-325	3536	5	were	be	AUX
ftr-325	3536	6	not	not	PART
ftr-325	3536	7	persuaded	persuade	VERB
ftr-325	3536	8	by	by	ADP
ftr-325	3536	9	either	either	PRON
ftr-325	3536	10	of	of	ADP
ftr-325	3536	11	the	the	DET
ftr-325	3536	12	majority‘s	majority‘s	PROPN
ftr-325	3536	13	analyses	analysis	NOUN
ftr-325	3536	14	,	,	PUNCT
ftr-325	3536	15	but	but	CCONJ
ftr-325	3536	16	that	that	SCONJ
ftr-325	3536	17	the	the	DET
ftr-325	3536	18	temporary	temporary	ADJ
ftr-325	3536	19	regulations	regulation	NOUN
ftr-325	3536	20	should	should	AUX
ftr-325	3536	21	be	be	AUX
ftr-325	3536	22	invalidated	invalidate	VERB
ftr-325	3536	23	on	on	ADP
ftr-325	3536	24	procedural	procedural	ADJ
ftr-325	3536	25	grounds	ground	NOUN
ftr-325	3536	26	for	for	ADP
ftr-325	3536	27	failure	failure	NOUN
ftr-325	3536	28	to	to	PART
ftr-325	3536	29	comply	comply	VERB
ftr-325	3536	30	with	with	ADP
ftr-325	3536	31	the	the	DET
ftr-325	3536	32	administrative	administrative	ADJ
ftr-325	3536	33	procedure	procedure	NOUN
ftr-325	3536	34	act‘s	act‘s	PROPN
ftr-325	3536	35	noticeand	noticeand	NOUN
ftr-325	3536	36	-	-	PUNCT
ftr-325	3536	37	comment	comment	NOUN
ftr-325	3536	38	requirement	requirement	NOUN
ftr-325	3536	39	.	.	PUNCT
ftr-325	3537	1	682	682	NUM
ftr-325	3537	2	florida	florida	PROPN
ftr-325	3537	3	tax	tax	NOUN
ftr-325	3537	4	review	review	NOUN
ftr-325	3537	5	[	[	X
ftr-325	3537	6	vol	vol	NOUN
ftr-325	3537	7	.	.	PUNCT
ftr-325	3537	8	13:10	13:10	NUM
ftr-325	3537	9	n.	n.	NOUN
ftr-325	3537	10	―tax	―tax	PROPN
ftr-325	3537	11	court	court	NOUN
ftr-325	3537	12	,	,	PUNCT
ftr-325	3537	13	we‘ll	we‘ll	AUX
ftr-325	3537	14	see	see	VERB
ftr-325	3537	15	ya	ya	PRON
ftr-325	3537	16	at	at	ADP
ftr-325	3537	17	high	high	ADJ
ftr-325	3537	18	noon	noon	NOUN
ftr-325	3537	19	in	in	ADP
ftr-325	3537	20	front	front	NOUN
ftr-325	3537	21	of	of	ADP
ftr-325	3537	22	the	the	DET
ftr-325	3537	23	courts	court	NOUN
ftr-325	3537	24	of	of	ADP
ftr-325	3537	25	appeals,‖	appeals,‖	PROPN
ftr-325	3537	26	says	say	VERB
ftr-325	3537	27	the	the	DET
ftr-325	3537	28	irs	irs	PROPN
ftr-325	3537	29	.	.	PUNCT
ftr-325	3538	1	t.d	t.d	PROPN
ftr-325	3538	2	.	.	PROPN
ftr-325	3538	3	9511	9511	NUM
ftr-325	3538	4	,	,	PUNCT
ftr-325	3539	1	definition	definition	NOUN
ftr-325	3539	2	of	of	ADP
ftr-325	3539	3	omission	omission	NOUN
ftr-325	3539	4	from	from	ADP
ftr-325	3539	5	gross	gross	ADJ
ftr-325	3539	6	income	income	NOUN
ftr-325	3539	7	,	,	PUNCT
ftr-325	3539	8	75	75	NUM
ftr-325	3539	9	f.r	f.r	NOUN
ftr-325	3539	10	.	.	NOUN
ftr-325	3539	11	78897	78897	NUM
ftr-325	3539	12	(	(	PUNCT
ftr-325	3539	13	12/17/10	12/17/10	NUM
ftr-325	3539	14	)	)	PUNCT
ftr-325	3539	15	.	.	PUNCT
ftr-325	3540	1	the	the	DET
ftr-325	3540	2	irs	irs	PROPN
ftr-325	3540	3	and	and	CCONJ
ftr-325	3540	4	treasury	treasury	PROPN
ftr-325	3540	5	have	have	AUX
ftr-325	3540	6	finalized	finalize	VERB
ftr-325	3540	7	amendments	amendment	NOUN
ftr-325	3540	8	to	to	ADP
ftr-325	3540	9	regs	reg	NOUN
ftr-325	3540	10	.	.	PUNCT
ftr-325	3541	1	§	§	PROPN
ftr-325	3541	2	§	§	PROPN
ftr-325	3541	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3541	4	and	and	CCONJ
ftr-325	3541	5	301.6501(e)-1	301.6501(e)-1	NUM
ftr-325	3541	6	,	,	PUNCT
ftr-325	3541	7	replacing	replace	VERB
ftr-325	3541	8	temp	temp	NOUN
ftr-325	3541	9	.	.	PUNCT
ftr-325	3542	1	reg	reg	NOUN
ftr-325	3542	2	.	.	PUNCT
ftr-325	3543	1	§	§	PROPN
ftr-325	3543	2	§	§	PROPN
ftr-325	3543	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3543	4	t	t	NOUN
ftr-325	3543	5	and	and	CCONJ
ftr-325	3543	6	301.6501(e)1	301.6501(e)1	NUM
ftr-325	3543	7	t	t	PROPN
ftr-325	3543	8	,	,	PUNCT
ftr-325	3543	9	t.d	t.d	PROPN
ftr-325	3543	10	.	.	PROPN
ftr-325	3543	11	9466	9466	NUM
ftr-325	3543	12	,	,	PUNCT
ftr-325	3543	13	definition	definition	NOUN
ftr-325	3543	14	of	of	ADP
ftr-325	3543	15	omission	omission	NOUN
ftr-325	3543	16	from	from	ADP
ftr-325	3543	17	gross	gross	ADJ
ftr-325	3543	18	income	income	NOUN
ftr-325	3543	19	,	,	PUNCT
ftr-325	3543	20	74	74	NUM
ftr-325	3543	21	f.r	f.r	NOUN
ftr-325	3543	22	.	.	PROPN
ftr-325	3543	23	49321	49321	NUM
ftr-325	3543	24	(	(	PUNCT
ftr-325	3543	25	9/28/09	9/28/09	NUM
ftr-325	3543	26	)	)	PUNCT
ftr-325	3543	27	.	.	PUNCT
ftr-325	3544	1	the	the	DET
ftr-325	3544	2	final	final	ADJ
ftr-325	3544	3	regulations	regulation	NOUN
ftr-325	3544	4	are	be	AUX
ftr-325	3544	5	identical	identical	ADJ
ftr-325	3544	6	to	to	ADP
ftr-325	3544	7	the	the	DET
ftr-325	3544	8	temporary	temporary	ADJ
ftr-325	3544	9	regulations	regulation	NOUN
ftr-325	3544	10	in	in	ADP
ftr-325	3544	11	providing	provide	VERB
ftr-325	3544	12	that	that	PRON
ftr-325	3544	13	for	for	ADP
ftr-325	3544	14	purposes	purpose	NOUN
ftr-325	3544	15	of	of	ADP
ftr-325	3544	16	determining	determine	VERB
ftr-325	3544	17	whether	whether	SCONJ
ftr-325	3544	18	there	there	PRON
ftr-325	3544	19	is	be	VERB
ftr-325	3544	20	a	a	DET
ftr-325	3544	21	substantial	substantial	ADJ
ftr-325	3544	22	omission	omission	NOUN
ftr-325	3544	23	of	of	ADP
ftr-325	3544	24	gross	gross	ADJ
ftr-325	3544	25	income	income	NOUN
ftr-325	3544	26	,	,	PUNCT
ftr-325	3544	27	gross	gross	ADJ
ftr-325	3544	28	income	income	NOUN
ftr-325	3544	29	as	as	SCONJ
ftr-325	3544	30	it	it	PRON
ftr-325	3544	31	relates	relate	VERB
ftr-325	3544	32	to	to	ADP
ftr-325	3544	33	a	a	DET
ftr-325	3544	34	trade	trade	NOUN
ftr-325	3544	35	or	or	CCONJ
ftr-325	3544	36	business	business	NOUN
ftr-325	3544	37	includes	include	VERB
ftr-325	3544	38	the	the	DET
ftr-325	3544	39	total	total	ADJ
ftr-325	3544	40	amount	amount	NOUN
ftr-325	3544	41	received	receive	VERB
ftr-325	3544	42	from	from	ADP
ftr-325	3544	43	the	the	DET
ftr-325	3544	44	sale	sale	NOUN
ftr-325	3544	45	of	of	ADP
ftr-325	3544	46	goods	good	NOUN
ftr-325	3544	47	or	or	CCONJ
ftr-325	3544	48	services	service	NOUN
ftr-325	3544	49	,	,	PUNCT
ftr-325	3544	50	without	without	ADP
ftr-325	3544	51	reduction	reduction	NOUN
ftr-325	3544	52	for	for	ADP
ftr-325	3544	53	the	the	DET
ftr-325	3544	54	cost	cost	NOUN
ftr-325	3544	55	of	of	ADP
ftr-325	3544	56	goods	good	NOUN
ftr-325	3544	57	sold	sell	VERB
ftr-325	3544	58	;	;	PUNCT
ftr-325	3544	59	gross	gross	ADJ
ftr-325	3544	60	income	income	NOUN
ftr-325	3544	61	otherwise	otherwise	ADV
ftr-325	3544	62	has	have	VERB
ftr-325	3544	63	the	the	DET
ftr-325	3544	64	same	same	ADJ
ftr-325	3544	65	meaning	meaning	NOUN
ftr-325	3544	66	as	as	ADP
ftr-325	3544	67	under	under	ADP
ftr-325	3544	68	§	§	PROPN
ftr-325	3544	69	61(a	61(a	NUM
ftr-325	3544	70	)	)	PUNCT
ftr-325	3544	71	.	.	PUNCT
ftr-325	3545	1			PUNCT
ftr-325	3546	1	the	the	DET
ftr-325	3546	2	irs	irs	PROPN
ftr-325	3546	3	and	and	CCONJ
ftr-325	3546	4	treasury	treasury	PROPN
ftr-325	3546	5	declared	declare	VERB
ftr-325	3546	6	in	in	ADP
ftr-325	3546	7	the	the	DET
ftr-325	3546	8	preamble	preamble	NOUN
ftr-325	3546	9	that	that	SCONJ
ftr-325	3546	10	they	they	PRON
ftr-325	3546	11	believed	believe	VERB
ftr-325	3546	12	that	that	SCONJ
ftr-325	3546	13	the	the	DET
ftr-325	3546	14	tax	tax	NOUN
ftr-325	3546	15	court‘s	court‘s	NOUN
ftr-325	3546	16	decision	decision	NOUN
ftr-325	3546	17	in	in	ADP
ftr-325	3546	18	intermountain	intermountain	PROPN
ftr-325	3546	19	insurance	insurance	NOUN
ftr-325	3546	20	service	service	NOUN
ftr-325	3546	21	of	of	ADP
ftr-325	3546	22	vail	vail	PROPN
ftr-325	3546	23	v.	v.	PROPN
ftr-325	3546	24	commissioner	commissioner	PROPN
ftr-325	3546	25	,	,	PUNCT
ftr-325	3546	26	134	134	NUM
ftr-325	3546	27	t.c	t.c	PROPN
ftr-325	3546	28	.	.	PROPN
ftr-325	3546	29	211	211	NUM
ftr-325	3546	30	(	(	PUNCT
ftr-325	3546	31	5/6/10	5/6/10	NUM
ftr-325	3546	32	)	)	PUNCT
ftr-325	3546	33	,	,	PUNCT
ftr-325	3546	34	invalidating	invalidate	VERB
ftr-325	3546	35	the	the	DET
ftr-325	3546	36	temporary	temporary	ADJ
ftr-325	3546	37	regulations	regulation	NOUN
ftr-325	3546	38	,	,	PUNCT
ftr-325	3546	39	was	be	AUX
ftr-325	3546	40	erroneous	erroneous	ADJ
ftr-325	3546	41	:	:	PUNCT
ftr-325	3546	42	the	the	DET
ftr-325	3546	43	treasury	treasury	PROPN
ftr-325	3546	44	department	department	PROPN
ftr-325	3546	45	and	and	CCONJ
ftr-325	3546	46	the	the	DET
ftr-325	3546	47	internal	internal	ADJ
ftr-325	3546	48	revenue	revenue	NOUN
ftr-325	3546	49	service	service	NOUN
ftr-325	3546	50	disagree	disagree	VERB
ftr-325	3546	51	with	with	ADP
ftr-325	3546	52	intermountain	intermountain	NOUN
ftr-325	3546	53	.	.	PUNCT
ftr-325	3547	1	the	the	DET
ftr-325	3547	2	supreme	supreme	PROPN
ftr-325	3547	3	court	court	PROPN
ftr-325	3547	4	stated	state	VERB
ftr-325	3547	5	in	in	ADP
ftr-325	3547	6	colony	colony	NOUN
ftr-325	3547	7	that	that	SCONJ
ftr-325	3547	8	the	the	DET
ftr-325	3547	9	statutory	statutory	ADJ
ftr-325	3547	10	phrase	phrase	NOUN
ftr-325	3547	11	‗‗omits	‗‗omit	NOUN
ftr-325	3547	12	from	from	ADP
ftr-325	3547	13	gross	gross	ADJ
ftr-325	3547	14	income	income	NOUN
ftr-325	3547	15	‘	'	PUNCT
ftr-325	3547	16	‘	'	PUNCT
ftr-325	3547	17	is	be	AUX
ftr-325	3547	18	ambiguous	ambiguous	ADJ
ftr-325	3547	19	,	,	PUNCT
ftr-325	3547	20	meaning	mean	VERB
ftr-325	3547	21	that	that	SCONJ
ftr-325	3547	22	it	it	PRON
ftr-325	3547	23	is	be	AUX
ftr-325	3547	24	susceptible	susceptible	ADJ
ftr-325	3547	25	to	to	ADP
ftr-325	3547	26	more	more	ADJ
ftr-325	3547	27	than	than	ADP
ftr-325	3547	28	one	one	NUM
ftr-325	3547	29	reasonable	reasonable	ADJ
ftr-325	3547	30	interpretation	interpretation	NOUN
ftr-325	3547	31	.	.	PUNCT
ftr-325	3548	1	the	the	DET
ftr-325	3548	2	interpretation	interpretation	NOUN
ftr-325	3548	3	adopted	adopt	VERB
ftr-325	3548	4	by	by	ADP
ftr-325	3548	5	the	the	DET
ftr-325	3548	6	supreme	supreme	PROPN
ftr-325	3548	7	court	court	PROPN
ftr-325	3548	8	in	in	ADP
ftr-325	3548	9	colony	colony	NOUN
ftr-325	3548	10	represented	represent	VERB
ftr-325	3548	11	that	that	SCONJ
ftr-325	3548	12	court‘s	court‘s	PROPN
ftr-325	3548	13	interpretation	interpretation	NOUN
ftr-325	3548	14	of	of	ADP
ftr-325	3548	15	the	the	DET
ftr-325	3548	16	phrase	phrase	NOUN
ftr-325	3548	17	but	but	CCONJ
ftr-325	3548	18	not	not	PART
ftr-325	3548	19	the	the	DET
ftr-325	3548	20	only	only	ADJ
ftr-325	3548	21	permissible	permissible	ADJ
ftr-325	3548	22	interpretation	interpretation	NOUN
ftr-325	3548	23	of	of	ADP
ftr-325	3548	24	it	it	PRON
ftr-325	3548	25	.	.	PUNCT
ftr-325	3549	1	under	under	ADP
ftr-325	3549	2	the	the	DET
ftr-325	3549	3	authority	authority	NOUN
ftr-325	3549	4	of	of	ADP
ftr-325	3549	5	nat‘l	nat‘l	PROPN
ftr-325	3549	6	cable	cable	NOUN
ftr-325	3549	7	&	&	CCONJ
ftr-325	3549	8	telecomms	telecomms	PROPN
ftr-325	3549	9	.	.	PUNCT
ftr-325	3550	1	ass‘n	ass‘n	PROPN
ftr-325	3550	2	v.	v.	ADP
ftr-325	3550	3	brand	brand	NOUN
ftr-325	3550	4	x	x	PUNCT
ftr-325	3550	5	internet	internet	NOUN
ftr-325	3550	6	servs	servs	NOUN
ftr-325	3550	7	.	.	PUNCT
ftr-325	3550	8	,	,	PUNCT
ftr-325	3550	9	545	545	NUM
ftr-325	3550	10	u.s	u.s	PROPN
ftr-325	3550	11	.	.	PROPN
ftr-325	3550	12	967	967	NUM
ftr-325	3550	13	,	,	PUNCT
ftr-325	3550	14	982–83	982–83	NUM
ftr-325	3550	15	(	(	PUNCT
ftr-325	3550	16	2005	2005	NUM
ftr-325	3550	17	)	)	PUNCT
ftr-325	3550	18	,	,	PUNCT
ftr-325	3550	19	the	the	DET
ftr-325	3550	20	treasury	treasury	PROPN
ftr-325	3550	21	department	department	PROPN
ftr-325	3550	22	and	and	CCONJ
ftr-325	3550	23	the	the	DET
ftr-325	3550	24	internal	internal	ADJ
ftr-325	3550	25	revenue	revenue	NOUN
ftr-325	3550	26	service	service	NOUN
ftr-325	3550	27	are	be	AUX
ftr-325	3550	28	permitted	permit	VERB
ftr-325	3550	29	to	to	PART
ftr-325	3550	30	adopt	adopt	VERB
ftr-325	3550	31	another	another	DET
ftr-325	3550	32	reasonable	reasonable	ADJ
ftr-325	3550	33	interpretation	interpretation	NOUN
ftr-325	3550	34	of	of	ADP
ftr-325	3550	35	‗‗omits	‗‗omit	NOUN
ftr-325	3550	36	from	from	ADP
ftr-325	3550	37	gross	gross	ADJ
ftr-325	3550	38	income	income	NOUN
ftr-325	3550	39	,	,	PUNCT
ftr-325	3550	40	‘	'	PUNCT
ftr-325	3550	41	‘	'	PUNCT
ftr-325	3550	42	particularly	particularly	ADV
ftr-325	3550	43	as	as	SCONJ
ftr-325	3550	44	it	it	PRON
ftr-325	3550	45	is	be	AUX
ftr-325	3550	46	used	use	VERB
ftr-325	3550	47	in	in	ADP
ftr-325	3550	48	a	a	DET
ftr-325	3550	49	new	new	ADJ
ftr-325	3550	50	statutory	statutory	ADJ
ftr-325	3550	51	setting	setting	NOUN
ftr-325	3550	52	.	.	PUNCT
ftr-325	3551	1			PUNCT
ftr-325	3551	2	according	accord	VERB
ftr-325	3551	3	to	to	ADP
ftr-325	3551	4	the	the	DET
ftr-325	3551	5	preamble	preamble	NOUN
ftr-325	3551	6	,	,	PUNCT
ftr-325	3551	7	the	the	DET
ftr-325	3551	8	final	final	ADJ
ftr-325	3551	9	regulations	regulation	NOUN
ftr-325	3551	10	have	have	AUX
ftr-325	3551	11	been	be	AUX
ftr-325	3551	12	clarified	clarify	VERB
ftr-325	3551	13	to	to	PART
ftr-325	3551	14	emphasize	emphasize	VERB
ftr-325	3551	15	that	that	SCONJ
ftr-325	3551	16	they	they	PRON
ftr-325	3551	17	only	only	ADV
ftr-325	3551	18	apply	apply	VERB
ftr-325	3551	19	to	to	PART
ftr-325	3551	20	open	open	VERB
ftr-325	3551	21	tax	tax	NOUN
ftr-325	3551	22	years	year	NOUN
ftr-325	3551	23	and	and	CCONJ
ftr-325	3551	24	do	do	AUX
ftr-325	3551	25	not	not	PART
ftr-325	3551	26	reopen	reopen	VERB
ftr-325	3551	27	closed	closed	ADJ
ftr-325	3551	28	tax	tax	NOUN
ftr-325	3551	29	years	year	NOUN
ftr-325	3551	30	.	.	PUNCT
ftr-325	3552	1	however	however	ADV
ftr-325	3552	2	,	,	PUNCT
ftr-325	3552	3	the	the	DET
ftr-325	3552	4	preamble	preamble	ADJ
ftr-325	3552	5	states	state	NOUN
ftr-325	3552	6	:	:	PUNCT
ftr-325	3552	7	the	the	DET
ftr-325	3552	8	tax	tax	NOUN
ftr-325	3552	9	court‘s	court‘s	PROPN
ftr-325	3552	10	majority	majority	NOUN
ftr-325	3552	11	in	in	ADP
ftr-325	3552	12	intermountain	intermountain	PROPN
ftr-325	3552	13	erroneously	erroneously	ADV
ftr-325	3552	14	interpreted	interpret	VERB
ftr-325	3552	15	the	the	DET
ftr-325	3552	16	applicability	applicability	NOUN
ftr-325	3552	17	provisions	provision	NOUN
ftr-325	3552	18	of	of	ADP
ftr-325	3552	19	the	the	DET
ftr-325	3552	20	temporary	temporary	ADJ
ftr-325	3552	21	and	and	CCONJ
ftr-325	3552	22	proposed	propose	VERB
ftr-325	3552	23	regulations	regulation	NOUN
ftr-325	3552	24	,	,	PUNCT
ftr-325	3552	25	which	which	PRON
ftr-325	3552	26	provided	provide	VERB
ftr-325	3552	27	that	that	SCONJ
ftr-325	3552	28	the	the	DET
ftr-325	3552	29	regulations	regulation	NOUN
ftr-325	3552	30	applied	apply	VERB
ftr-325	3552	31	to	to	ADP
ftr-325	3552	32	taxable	taxable	ADJ
ftr-325	3552	33	years	year	NOUN
ftr-325	3552	34	with	with	ADP
ftr-325	3552	35	respect	respect	NOUN
ftr-325	3552	36	to	to	ADP
ftr-325	3552	37	which	which	PRON
ftr-325	3552	38	―the	―the	DET
ftr-325	3552	39	applicable	applicable	ADJ
ftr-325	3552	40	period	period	NOUN
ftr-325	3552	41	for	for	ADP
ftr-325	3552	42	assessing	assess	VERB
ftr-325	3552	43	tax	tax	NOUN
ftr-325	3552	44	did	do	AUX
ftr-325	3552	45	not	not	PART
ftr-325	3552	46	expire	expire	VERB
ftr-325	3552	47	before	before	ADP
ftr-325	3552	48	september	september	PROPN
ftr-325	3552	49	24	24	NUM
ftr-325	3552	50	,	,	PUNCT
ftr-325	3552	51	2009.‖	2009.‖	PROPN
ftr-325	3552	52	the	the	DET
ftr-325	3552	53	internal	internal	ADJ
ftr-325	3552	54	revenue	revenue	NOUN
ftr-325	3552	55	service	service	NOUN
ftr-325	3552	56	will	will	AUX
ftr-325	3552	57	continue	continue	VERB
ftr-325	3552	58	to	to	PART
ftr-325	3552	59	adhere	adhere	VERB
ftr-325	3552	60	to	to	ADP
ftr-325	3552	61	the	the	DET
ftr-325	3552	62	position	position	NOUN
ftr-325	3552	63	that	that	PRON
ftr-325	3552	64	―the	―the	DET
ftr-325	3552	65	applicable	applicable	ADJ
ftr-325	3552	66	period‖	period‖	PROPN
ftr-325	3552	67	of	of	ADP
ftr-325	3552	68	limitations	limitation	NOUN
ftr-325	3552	69	is	be	AUX
ftr-325	3552	70	not	not	PART
ftr-325	3552	71	the	the	DET
ftr-325	3552	72	―general‖	―general‖	PROPN
ftr-325	3552	73	three	three	NUM
ftr-325	3552	74	-	-	PUNCT
ftr-325	3552	75	year	year	NOUN
ftr-325	3552	76	limitations	limitation	NOUN
ftr-325	3552	77	period	period	NOUN
ftr-325	3552	78	.	.	PUNCT
ftr-325	3552	79	.	.	PUNCT
ftr-325	3552	80	.	.	PUNCT
ftr-325	3553	1	.	.	PUNCT
ftr-325	3554	1	consistent	consistent	ADJ
ftr-325	3554	2	with	with	ADP
ftr-325	3554	3	that	that	DET
ftr-325	3554	4	position	position	NOUN
ftr-325	3554	5	,	,	PUNCT
ftr-325	3554	6	the	the	DET
ftr-325	3554	7	final	final	ADJ
ftr-325	3554	8	regulations	regulation	NOUN
ftr-325	3554	9	apply	apply	VERB
ftr-325	3554	10	to	to	ADP
ftr-325	3554	11	taxable	taxable	ADJ
ftr-325	3554	12	years	year	NOUN
ftr-325	3554	13	with	with	ADP
ftr-325	3554	14	respect	respect	NOUN
ftr-325	3554	15	to	to	ADP
ftr-325	3554	16	which	which	PRON
ftr-325	3554	17	the	the	DET
ftr-325	3554	18	2013	2013	NUM
ftr-325	3554	19	]	]	PUNCT
ftr-325	3554	20	recent	recent	ADJ
ftr-325	3554	21	developments	development	NOUN
ftr-325	3554	22	in	in	ADP
ftr-325	3554	23	federal	federal	ADJ
ftr-325	3554	24	income	income	NOUN
ftr-325	3554	25	taxation	taxation	NOUN
ftr-325	3554	26	683	683	NUM
ftr-325	3554	27	six	six	NUM
ftr-325	3554	28	-	-	PUNCT
ftr-325	3554	29	year	year	NOUN
ftr-325	3554	30	period	period	NOUN
ftr-325	3554	31	for	for	ADP
ftr-325	3554	32	assessing	assess	VERB
ftr-325	3554	33	tax	tax	NOUN
ftr-325	3554	34	under	under	ADP
ftr-325	3554	35	section	section	NOUN
ftr-325	3554	36	6229(c)(2	6229(c)(2	NUM
ftr-325	3554	37	)	)	PUNCT
ftr-325	3554	38	or	or	CCONJ
ftr-325	3554	39	6501(e)(1	6501(e)(1	NUM
ftr-325	3554	40	)	)	PUNCT
ftr-325	3554	41	was	be	AUX
ftr-325	3554	42	open	open	ADJ
ftr-325	3554	43	on	on	ADP
ftr-325	3554	44	or	or	CCONJ
ftr-325	3554	45	after	after	ADP
ftr-325	3554	46	september	september	PROPN
ftr-325	3554	47	24	24	NUM
ftr-325	3554	48	,	,	PUNCT
ftr-325	3554	49	2009	2009	NUM
ftr-325	3554	50	.	.	PUNCT
ftr-325	3555	1	o.	o.	PROPN
ftr-325	3555	2	and	and	CCONJ
ftr-325	3555	3	the	the	DET
ftr-325	3555	4	government	government	NOUN
ftr-325	3555	5	wins	win	VERB
ftr-325	3555	6	in	in	ADP
ftr-325	3555	7	the	the	DET
ftr-325	3555	8	seventh	seventh	ADJ
ftr-325	3555	9	circuit	circuit	NOUN
ftr-325	3555	10	,	,	PUNCT
ftr-325	3555	11	without	without	ADP
ftr-325	3555	12	any	any	DET
ftr-325	3555	13	help	help	NOUN
ftr-325	3555	14	from	from	ADP
ftr-325	3555	15	the	the	DET
ftr-325	3555	16	temporary	temporary	ADJ
ftr-325	3555	17	regulations	regulation	NOUN
ftr-325	3555	18	.	.	PUNCT
ftr-325	3556	1	beard	beard	PROPN
ftr-325	3556	2	v.	v.	PROPN
ftr-325	3556	3	commissioner	commissioner	PROPN
ftr-325	3556	4	,	,	PUNCT
ftr-325	3556	5	633	633	NUM
ftr-325	3556	6	f.3d	f.3d	NUM
ftr-325	3556	7	616	616	NUM
ftr-325	3556	8	(	(	PUNCT
ftr-325	3556	9	7th	7th	ADJ
ftr-325	3556	10	cir	cir	NOUN
ftr-325	3556	11	.	.	PUNCT
ftr-325	3556	12	1/26/11	1/26/11	NUM
ftr-325	3556	13	)	)	PUNCT
ftr-325	3556	14	,	,	PUNCT
ftr-325	3556	15	rev’g	rev’g	PROPN
ftr-325	3556	16	t.c	t.c	PROPN
ftr-325	3556	17	.	.	PROPN
ftr-325	3556	18	memo	memo	NOUN
ftr-325	3556	19	2009	2009	NUM
ftr-325	3556	20	-	-	SYM
ftr-325	3556	21	184	184	NUM
ftr-325	3556	22	(	(	PUNCT
ftr-325	3556	23	8/11/09	8/11/09	NUM
ftr-325	3556	24	)	)	PUNCT
ftr-325	3556	25	.	.	PUNCT
ftr-325	3557	1	the	the	DET
ftr-325	3557	2	seventh	seventh	ADJ
ftr-325	3557	3	circuit	circuit	NOUN
ftr-325	3557	4	,	,	PUNCT
ftr-325	3557	5	in	in	ADP
ftr-325	3557	6	an	an	DET
ftr-325	3557	7	opinion	opinion	NOUN
ftr-325	3557	8	by	by	ADP
ftr-325	3557	9	judge	judge	PROPN
ftr-325	3557	10	evans	evans	PROPN
ftr-325	3557	11	,	,	PUNCT
ftr-325	3557	12	reversed	reverse	VERB
ftr-325	3557	13	the	the	DET
ftr-325	3557	14	tax	tax	NOUN
ftr-325	3557	15	court‘s	court‘s	NOUN
ftr-325	3557	16	decision	decision	NOUN
ftr-325	3557	17	that	that	SCONJ
ftr-325	3557	18	an	an	DET
ftr-325	3557	19	overstatement	overstatement	NOUN
ftr-325	3557	20	of	of	ADP
ftr-325	3557	21	basis	basis	NOUN
ftr-325	3557	22	results	result	NOUN
ftr-325	3557	23	in	in	ADP
ftr-325	3557	24	an	an	DET
ftr-325	3557	25	omission	omission	NOUN
ftr-325	3557	26	of	of	ADP
ftr-325	3557	27	gross	gross	ADJ
ftr-325	3557	28	income	income	NOUN
ftr-325	3557	29	that	that	PRON
ftr-325	3557	30	triggers	trigger	VERB
ftr-325	3557	31	the	the	DET
ftr-325	3557	32	six	six	NUM
ftr-325	3557	33	year	year	NOUN
ftr-325	3557	34	statute	statute	NOUN
ftr-325	3557	35	of	of	ADP
ftr-325	3557	36	limitations	limitation	NOUN
ftr-325	3557	37	under	under	ADP
ftr-325	3557	38	§	§	PROPN
ftr-325	3557	39	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3557	40	)	)	PUNCT
ftr-325	3557	41	.	.	PUNCT
ftr-325	3558	1	in	in	ADP
ftr-325	3558	2	a	a	DET
ftr-325	3558	3	very	very	ADV
ftr-325	3558	4	carefully	carefully	ADV
ftr-325	3558	5	reasoned	reason	VERB
ftr-325	3558	6	opinion	opinion	NOUN
ftr-325	3558	7	,	,	PUNCT
ftr-325	3558	8	(	(	PUNCT
ftr-325	3558	9	but	but	CCONJ
ftr-325	3558	10	see	see	VERB
ftr-325	3558	11	the	the	DET
ftr-325	3558	12	burks	burk	NOUN
ftr-325	3558	13	case	case	NOUN
ftr-325	3558	14	,	,	PUNCT
ftr-325	3558	15	below	below	ADV
ftr-325	3558	16	)	)	PUNCT
ftr-325	3558	17	the	the	DET
ftr-325	3558	18	court	court	NOUN
ftr-325	3558	19	concluded	conclude	VERB
ftr-325	3558	20	that	that	SCONJ
ftr-325	3558	21	the	the	DET
ftr-325	3558	22	supreme	supreme	PROPN
ftr-325	3558	23	court‘s	court‘s	PROPN
ftr-325	3558	24	decision	decision	NOUN
ftr-325	3558	25	in	in	ADP
ftr-325	3558	26	colony	colony	NOUN
ftr-325	3558	27	,	,	PUNCT
ftr-325	3558	28	inc	inc	PROPN
ftr-325	3558	29	.	.	PROPN
ftr-325	3558	30	v.	v.	PROPN
ftr-325	3558	31	commissioner	commissioner	PROPN
ftr-325	3558	32	,	,	PUNCT
ftr-325	3558	33	357	357	NUM
ftr-325	3558	34	u.s	u.s	PROPN
ftr-325	3558	35	.	.	PROPN
ftr-325	3558	36	28	28	NUM
ftr-325	3558	37	(	(	PUNCT
ftr-325	3558	38	1958	1958	NUM
ftr-325	3558	39	)	)	PUNCT
ftr-325	3558	40	was	be	AUX
ftr-325	3558	41	not	not	PART
ftr-325	3558	42	controlling	control	VERB
ftr-325	3558	43	.	.	PUNCT
ftr-325	3559	1	the	the	DET
ftr-325	3559	2	seventh	seventh	ADJ
ftr-325	3559	3	circuit	circuit	NOUN
ftr-325	3559	4	reasoned	reason	VERB
ftr-325	3559	5	that	that	SCONJ
ftr-325	3559	6	colony	colony	NOUN
ftr-325	3559	7	was	be	AUX
ftr-325	3559	8	both	both	PRON
ftr-325	3559	9	factually	factually	ADV
ftr-325	3559	10	different	different	ADJ
ftr-325	3559	11	–	–	PUNCT
ftr-325	3559	12	colony	colony	NOUN
ftr-325	3559	13	involved	involve	VERB
ftr-325	3559	14	an	an	DET
ftr-325	3559	15	overstatement	overstatement	NOUN
ftr-325	3559	16	of	of	ADP
ftr-325	3559	17	the	the	DET
ftr-325	3559	18	basis	basis	NOUN
ftr-325	3559	19	of	of	ADP
ftr-325	3559	20	lots	lot	NOUN
ftr-325	3559	21	held	hold	VERB
ftr-325	3559	22	by	by	ADP
ftr-325	3559	23	a	a	DET
ftr-325	3559	24	real	real	ADJ
ftr-325	3559	25	estate	estate	NOUN
ftr-325	3559	26	developer	developer	NOUN
ftr-325	3559	27	for	for	ADP
ftr-325	3559	28	sale	sale	NOUN
ftr-325	3559	29	to	to	ADP
ftr-325	3559	30	customers	customer	NOUN
ftr-325	3559	31	in	in	ADP
ftr-325	3559	32	the	the	DET
ftr-325	3559	33	ordinary	ordinary	ADJ
ftr-325	3559	34	course	course	NOUN
ftr-325	3559	35	of	of	ADP
ftr-325	3559	36	business	business	NOUN
ftr-325	3559	37	,	,	PUNCT
ftr-325	3559	38	while	while	SCONJ
ftr-325	3559	39	the	the	DET
ftr-325	3559	40	instant	instant	ADJ
ftr-325	3559	41	case	case	NOUN
ftr-325	3559	42	involved	involve	VERB
ftr-325	3559	43	an	an	DET
ftr-325	3559	44	overstatement	overstatement	NOUN
ftr-325	3559	45	of	of	ADP
ftr-325	3559	46	basis	basis	NOUN
ftr-325	3559	47	in	in	ADP
ftr-325	3559	48	a	a	DET
ftr-325	3559	49	partnership	partnership	NOUN
ftr-325	3559	50	interest	interest	NOUN
ftr-325	3559	51	in	in	ADP
ftr-325	3559	52	a	a	DET
ftr-325	3559	53	son	son	NOUN
ftr-325	3559	54	-	-	PUNCT
ftr-325	3559	55	ofboss	ofboss	NOUN
ftr-325	3559	56	tax	tax	NOUN
ftr-325	3559	57	shelter	shelter	NOUN
ftr-325	3559	58	transaction	transaction	NOUN
ftr-325	3559	59	–	–	PUNCT
ftr-325	3559	60	and	and	CCONJ
ftr-325	3559	61	legally	legally	ADV
ftr-325	3559	62	different	different	ADJ
ftr-325	3559	63	because	because	SCONJ
ftr-325	3559	64	of	of	ADP
ftr-325	3559	65	changes	change	NOUN
ftr-325	3559	66	between	between	ADP
ftr-325	3559	67	the	the	DET
ftr-325	3559	68	1939	1939	NUM
ftr-325	3559	69	code	code	NOUN
ftr-325	3559	70	§	§	PROPN
ftr-325	3559	71	275(c	275(c	PROPN
ftr-325	3559	72	)	)	PUNCT
ftr-325	3559	73	,	,	PUNCT
ftr-325	3559	74	which	which	PRON
ftr-325	3559	75	was	be	AUX
ftr-325	3559	76	interpreted	interpret	VERB
ftr-325	3559	77	in	in	ADP
ftr-325	3559	78	colony	colony	NOUN
ftr-325	3559	79	and	and	CCONJ
ftr-325	3559	80	1954	1954	NUM
ftr-325	3559	81	code	code	NOUN
ftr-325	3559	82	§	§	PROPN
ftr-325	3559	83	6501(e	6501(e	ADP
ftr-325	3559	84	)	)	PUNCT
ftr-325	3559	85	.	.	PUNCT
ftr-325	3560	1	the	the	DET
ftr-325	3560	2	court	court	NOUN
ftr-325	3560	3	held	hold	VERB
ftr-325	3560	4	that	that	SCONJ
ftr-325	3560	5	―colony‘s	―colony‘s	ADP
ftr-325	3560	6	holding	holding	NOUN
ftr-325	3560	7	is	be	AUX
ftr-325	3560	8	inherently	inherently	ADV
ftr-325	3560	9	qualified	qualify	VERB
ftr-325	3560	10	by	by	ADP
ftr-325	3560	11	the	the	DET
ftr-325	3560	12	facts	fact	NOUN
ftr-325	3560	13	of	of	ADP
ftr-325	3560	14	the	the	DET
ftr-325	3560	15	case	case	NOUN
ftr-325	3560	16	before	before	ADP
ftr-325	3560	17	the	the	DET
ftr-325	3560	18	court	court	NOUN
ftr-325	3560	19	,	,	PUNCT
ftr-325	3560	20	facts	fact	NOUN
ftr-325	3560	21	which	which	PRON
ftr-325	3560	22	differ	differ	VERB
ftr-325	3560	23	from	from	ADP
ftr-325	3560	24	our	our	PRON
ftr-325	3560	25	case	case	NOUN
ftr-325	3560	26	,	,	PUNCT
ftr-325	3560	27	where	where	SCONJ
ftr-325	3560	28	the	the	DET
ftr-325	3560	29	beards	beard	NOUN
ftr-325	3560	30	‘	'	PUNCT
ftr-325	3560	31	omission	omission	NOUN
ftr-325	3560	32	was	be	AUX
ftr-325	3560	33	not	not	PART
ftr-325	3560	34	in	in	ADP
ftr-325	3560	35	the	the	DET
ftr-325	3560	36	course	course	NOUN
ftr-325	3560	37	of	of	ADP
ftr-325	3560	38	trade	trade	NOUN
ftr-325	3560	39	or	or	CCONJ
ftr-325	3560	40	business.‖	business.‖	NOUN
ftr-325	3560	41	from	from	ADP
ftr-325	3560	42	the	the	DET
ftr-325	3560	43	perspective	perspective	NOUN
ftr-325	3560	44	of	of	ADP
ftr-325	3560	45	statutory	statutory	ADJ
ftr-325	3560	46	interpretation	interpretation	NOUN
ftr-325	3560	47	,	,	PUNCT
ftr-325	3560	48	the	the	DET
ftr-325	3560	49	court	court	NOUN
ftr-325	3560	50	focused	focus	VERB
ftr-325	3560	51	on	on	ADP
ftr-325	3560	52	the	the	DET
ftr-325	3560	53	impact	impact	NOUN
ftr-325	3560	54	of	of	ADP
ftr-325	3560	55	the	the	DET
ftr-325	3560	56	addition	addition	NOUN
ftr-325	3560	57	of	of	ADP
ftr-325	3560	58	§	§	PROPN
ftr-325	3560	59	6501(e)(1)(b)(ii	6501(e)(1)(b)(ii	NUM
ftr-325	3560	60	)	)	PUNCT
ftr-325	3560	61	in	in	ADP
ftr-325	3560	62	the	the	DET
ftr-325	3560	63	1954	1954	NUM
ftr-325	3560	64	code	code	NOUN
ftr-325	3560	65	,	,	PUNCT
ftr-325	3560	66	which	which	PRON
ftr-325	3560	67	provides	provide	VERB
ftr-325	3560	68	that	that	SCONJ
ftr-325	3560	69	―in	―in	NOUN
ftr-325	3560	70	determining	determine	VERB
ftr-325	3560	71	the	the	DET
ftr-325	3560	72	amount	amount	NOUN
ftr-325	3560	73	omitted	omit	VERB
ftr-325	3560	74	from	from	ADP
ftr-325	3560	75	gross	gross	ADJ
ftr-325	3560	76	income	income	NOUN
ftr-325	3560	77	,	,	PUNCT
ftr-325	3560	78	there	there	PRON
ftr-325	3560	79	shall	shall	AUX
ftr-325	3560	80	not	not	PART
ftr-325	3560	81	be	be	AUX
ftr-325	3560	82	taken	take	VERB
ftr-325	3560	83	into	into	ADP
ftr-325	3560	84	account	account	NOUN
ftr-325	3560	85	any	any	DET
ftr-325	3560	86	amount	amount	NOUN
ftr-325	3560	87	which	which	PRON
ftr-325	3560	88	is	be	AUX
ftr-325	3560	89	omitted	omit	VERB
ftr-325	3560	90	from	from	ADP
ftr-325	3560	91	gross	gross	ADJ
ftr-325	3560	92	income	income	NOUN
ftr-325	3560	93	stated	state	VERB
ftr-325	3560	94	in	in	ADP
ftr-325	3560	95	the	the	DET
ftr-325	3560	96	return	return	NOUN
ftr-325	3560	97	if	if	SCONJ
ftr-325	3560	98	such	such	ADJ
ftr-325	3560	99	amount	amount	NOUN
ftr-325	3560	100	is	be	AUX
ftr-325	3560	101	disclosed	disclose	VERB
ftr-325	3560	102	in	in	ADP
ftr-325	3560	103	the	the	DET
ftr-325	3560	104	return	return	NOUN
ftr-325	3560	105	,	,	PUNCT
ftr-325	3560	106	or	or	CCONJ
ftr-325	3560	107	in	in	ADP
ftr-325	3560	108	a	a	DET
ftr-325	3560	109	statement	statement	NOUN
ftr-325	3560	110	attached	attach	VERB
ftr-325	3560	111	to	to	ADP
ftr-325	3560	112	the	the	DET
ftr-325	3560	113	return	return	NOUN
ftr-325	3560	114	,	,	PUNCT
ftr-325	3560	115	in	in	ADP
ftr-325	3560	116	a	a	DET
ftr-325	3560	117	manner	manner	NOUN
ftr-325	3560	118	adequate	adequate	ADJ
ftr-325	3560	119	to	to	PART
ftr-325	3560	120	apprise	apprise	VERB
ftr-325	3560	121	the	the	DET
ftr-325	3560	122	secretary	secretary	NOUN
ftr-325	3560	123	of	of	ADP
ftr-325	3560	124	the	the	DET
ftr-325	3560	125	nature	nature	NOUN
ftr-325	3560	126	and	and	CCONJ
ftr-325	3560	127	amount	amount	NOUN
ftr-325	3560	128	of	of	ADP
ftr-325	3560	129	such	such	ADJ
ftr-325	3560	130	item.‖	item.‖	NOUN
ftr-325	3560	131	quoting	quote	VERB
ftr-325	3560	132	phinney	phinney	PROPN
ftr-325	3560	133	v.	v.	PROPN
ftr-325	3560	134	chambers	chamber	NOUN
ftr-325	3560	135	,	,	PUNCT
ftr-325	3560	136	392	392	NUM
ftr-325	3560	137	f.2d	f.2d	SYM
ftr-325	3560	138	680	680	NUM
ftr-325	3560	139	(	(	PUNCT
ftr-325	3560	140	5th	5th	ADJ
ftr-325	3560	141	cir	cir	NOUN
ftr-325	3560	142	.	.	PUNCT
ftr-325	3560	143	1968	1968	NUM
ftr-325	3560	144	)	)	PUNCT
ftr-325	3560	145	,	,	PUNCT
ftr-325	3560	146	the	the	DET
ftr-325	3560	147	court	court	NOUN
ftr-325	3560	148	stated	state	VERB
ftr-325	3560	149	―[w]e	―[w]e	PROPN
ftr-325	3560	150	conclude	conclude	VERB
ftr-325	3560	151	that	that	SCONJ
ftr-325	3560	152	the	the	DET
ftr-325	3560	153	enactment	enactment	NOUN
ftr-325	3560	154	of	of	ADP
ftr-325	3560	155	subsection	subsection	NOUN
ftr-325	3560	156	(	(	PUNCT
ftr-325	3560	157	ii	ii	NOUN
ftr-325	3560	158	)	)	PUNCT
ftr-325	3560	159	.	.	PUNCT
ftr-325	3560	160	.	.	PUNCT
ftr-325	3561	1	.	.	PUNCT
ftr-325	3562	1	of	of	ADP
ftr-325	3562	2	section	section	NOUN
ftr-325	3562	3	6501(e)(1)[(b	6501(e)(1)[(b	VERB
ftr-325	3562	4	)	)	PUNCT
ftr-325	3562	5	]	]	PUNCT
ftr-325	3562	6	makes	make	VERB
ftr-325	3562	7	it	it	PRON
ftr-325	3562	8	apparent	apparent	ADJ
ftr-325	3562	9	that	that	SCONJ
ftr-325	3562	10	the	the	DET
ftr-325	3562	11	six	six	NUM
ftr-325	3562	12	year	year	NOUN
ftr-325	3562	13	statute	statute	NOUN
ftr-325	3562	14	is	be	AUX
ftr-325	3562	15	intended	intend	VERB
ftr-325	3562	16	to	to	PART
ftr-325	3562	17	apply	apply	VERB
ftr-325	3562	18	where	where	SCONJ
ftr-325	3562	19	there	there	PRON
ftr-325	3562	20	is	be	VERB
ftr-325	3562	21	either	either	CCONJ
ftr-325	3562	22	a	a	DET
ftr-325	3562	23	complete	complete	ADJ
ftr-325	3562	24	omission	omission	NOUN
ftr-325	3562	25	of	of	ADP
ftr-325	3562	26	an	an	DET
ftr-325	3562	27	item	item	NOUN
ftr-325	3562	28	of	of	ADP
ftr-325	3562	29	income	income	NOUN
ftr-325	3562	30	of	of	ADP
ftr-325	3562	31	the	the	DET
ftr-325	3562	32	requisite	requisite	ADJ
ftr-325	3562	33	amount	amount	NOUN
ftr-325	3562	34	or	or	CCONJ
ftr-325	3562	35	misstating	misstating	NOUN
ftr-325	3562	36	of	of	ADP
ftr-325	3562	37	the	the	DET
ftr-325	3562	38	nature	nature	NOUN
ftr-325	3562	39	of	of	ADP
ftr-325	3562	40	an	an	DET
ftr-325	3562	41	item	item	NOUN
ftr-325	3562	42	of	of	ADP
ftr-325	3562	43	income	income	NOUN
ftr-325	3562	44	which	which	PRON
ftr-325	3562	45	places	place	VERB
ftr-325	3562	46	the	the	DET
ftr-325	3562	47	―commissioner	―commissioner	X
ftr-325	3562	48	...	...	PUNCT
ftr-325	3562	49	at	at	ADP
ftr-325	3562	50	a	a	DET
ftr-325	3562	51	special	special	ADJ
ftr-325	3562	52	disadvantage	disadvantage	NOUN
ftr-325	3562	53	in	in	ADP
ftr-325	3562	54	detecting	detect	VERB
ftr-325	3562	55	errors.‖	errors.‖	NOUN
ftr-325	3562	56	(	(	PUNCT
ftr-325	3562	57	emphasis	emphasis	NOUN
ftr-325	3562	58	supplied	supply	VERB
ftr-325	3562	59	in	in	ADP
ftr-325	3562	60	original	original	ADJ
ftr-325	3562	61	)	)	PUNCT
ftr-325	3562	62	.	.	PUNCT
ftr-325	3563	1	even	even	ADV
ftr-325	3563	2	though	though	SCONJ
ftr-325	3563	3	it	it	PRON
ftr-325	3563	4	distinguished	distinguish	VERB
ftr-325	3563	5	colony	colony	NOUN
ftr-325	3563	6	and	and	CCONJ
ftr-325	3563	7	concluded	conclude	VERB
ftr-325	3563	8	that	that	SCONJ
ftr-325	3563	9	it	it	PRON
ftr-325	3563	10	was	be	AUX
ftr-325	3563	11	―left	―left	PROPN
ftr-325	3563	12	without	without	ADP
ftr-325	3563	13	precedential	precedential	ADJ
ftr-325	3563	14	authority,‖	authority,‖	PROPN
ftr-325	3563	15	the	the	DET
ftr-325	3563	16	court	court	NOUN
ftr-325	3563	17	nevertheless	nevertheless	ADV
ftr-325	3563	18	concluded	conclude	VERB
ftr-325	3563	19	that	that	SCONJ
ftr-325	3563	20	because	because	SCONJ
ftr-325	3563	21	the	the	DET
ftr-325	3563	22	language	language	NOUN
ftr-325	3563	23	of	of	ADP
ftr-325	3563	24	§	§	PROPN
ftr-325	3563	25	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3563	26	)	)	PUNCT
ftr-325	3563	27	at	at	ADP
ftr-325	3563	28	issue	issue	NOUN
ftr-325	3563	29	in	in	ADP
ftr-325	3563	30	the	the	DET
ftr-325	3563	31	case	case	NOUN
ftr-325	3563	32	was	be	AUX
ftr-325	3563	33	identical	identical	ADJ
ftr-325	3563	34	to	to	ADP
ftr-325	3563	35	the	the	DET
ftr-325	3563	36	language	language	NOUN
ftr-325	3563	37	of	of	ADP
ftr-325	3563	38	§	§	PROPN
ftr-325	3563	39	275(c	275(c	PROPN
ftr-325	3563	40	)	)	PUNCT
ftr-325	3563	41	interpreted	interpret	VERB
ftr-325	3563	42	in	in	ADP
ftr-325	3563	43	colony	colony	NOUN
ftr-325	3563	44	,	,	PUNCT
ftr-325	3563	45	it	it	PRON
ftr-325	3563	46	was	be	AUX
ftr-325	3563	47	required	require	VERB
ftr-325	3563	48	to	to	PART
ftr-325	3563	49	interpret	interpret	VERB
ftr-325	3563	50	§	§	PROPN
ftr-325	3563	51	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3563	52	)	)	PUNCT
ftr-325	3563	53	in	in	ADP
ftr-325	3563	54	light	light	NOUN
ftr-325	3563	55	of	of	ADP
ftr-325	3563	56	colony	colony	NOUN
ftr-325	3563	57	.	.	PUNCT
ftr-325	3564	1	however	however	ADV
ftr-325	3564	2	,	,	PUNCT
ftr-325	3564	3	it	it	PRON
ftr-325	3564	4	also	also	ADV
ftr-325	3564	5	reasoned	reason	VERB
ftr-325	3564	6	that	that	SCONJ
ftr-325	3564	7	it	it	PRON
ftr-325	3564	8	must	must	AUX
ftr-325	3564	9	―bear	―bear	VERB
ftr-325	3564	10	in	in	ADP
ftr-325	3564	11	mind‖	mind‖	PROPN
ftr-325	3564	12	that	that	SCONJ
ftr-325	3564	13	congress	congress	PROPN
ftr-325	3564	14	did	do	AUX
ftr-325	3564	15	add	add	VERB
ftr-325	3564	16	subsections	subsection	NOUN
ftr-325	3564	17	(	(	PUNCT
ftr-325	3564	18	i	i	NOUN
ftr-325	3564	19	)	)	PUNCT
ftr-325	3564	20	and	and	CCONJ
ftr-325	3564	21	(	(	PUNCT
ftr-325	3564	22	ii	ii	NOUN
ftr-325	3564	23	)	)	PUNCT
ftr-325	3564	24	to	to	ADP
ftr-325	3564	25	§	§	PROPN
ftr-325	3564	26	6501(e)(1)(b	6501(e)(1)(b	NUM
ftr-325	3564	27	)	)	PUNCT
ftr-325	3564	28	and	and	CCONJ
ftr-325	3564	29	that	that	SCONJ
ftr-325	3564	30	―the	―the	DET
ftr-325	3564	31	section	section	NOUN
ftr-325	3564	32	as	as	ADP
ftr-325	3564	33	a	a	DET
ftr-325	3564	34	whole	whole	NOUN
ftr-325	3564	35	should	should	AUX
ftr-325	3564	36	be	be	AUX
ftr-325	3564	37	read	read	VERB
ftr-325	3564	38	as	as	ADP
ftr-325	3564	39	a	a	DET
ftr-325	3564	40	gestalt.‖	gestalt.‖	NOUN
ftr-325	3564	41	in	in	ADP
ftr-325	3564	42	analyzing	analyze	VERB
ftr-325	3564	43	colony	colony	NOUN
ftr-325	3564	44	,	,	PUNCT
ftr-325	3564	45	the	the	DET
ftr-325	3564	46	court	court	NOUN
ftr-325	3564	47	noted	note	VERB
ftr-325	3564	48	that	that	SCONJ
ftr-325	3564	49	the	the	DET
ftr-325	3564	50	supreme	supreme	PROPN
ftr-325	3564	51	court	court	PROPN
ftr-325	3564	52	had	have	AUX
ftr-325	3564	53	found	find	VERB
ftr-325	3564	54	§	§	PROPN
ftr-325	3564	55	275(c	275(c	PROPN
ftr-325	3564	56	)	)	PUNCT
ftr-325	3564	57	to	to	PART
ftr-325	3564	58	be	be	AUX
ftr-325	3564	59	ambiguous	ambiguous	ADJ
ftr-325	3564	60	,	,	PUNCT
ftr-325	3564	61	but	but	CCONJ
ftr-325	3564	62	was	be	AUX
ftr-325	3564	63	more	more	ADV
ftr-325	3564	64	persuaded	persuade	VERB
ftr-325	3564	65	by	by	ADP
ftr-325	3564	66	the	the	DET
ftr-325	3564	67	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3564	68	argument	argument	NOUN
ftr-325	3564	69	that	that	PRON
ftr-325	3564	70	focused	focus	VERB
ftr-325	3564	71	on	on	ADP
ftr-325	3564	72	the	the	DET
ftr-325	3564	73	word	word	NOUN
ftr-325	3564	74	―omits.‖	―omits.‖	ADP
ftr-325	3564	75	the	the	DET
ftr-325	3564	76	seventh	seventh	ADJ
ftr-325	3564	77	circuit	circuit	NOUN
ftr-325	3564	78	noted	note	VERB
ftr-325	3564	79	that	that	SCONJ
ftr-325	3564	80	what	what	PRON
ftr-325	3564	81	colony	colony	NOUN
ftr-325	3564	82	―does	―does	AUX
ftr-325	3564	83	not	not	PART
ftr-325	3564	84	address	address	NOUN
ftr-325	3564	85	in	in	ADP
ftr-325	3564	86	depth	depth	NOUN
ftr-325	3564	87	is	be	AUX
ftr-325	3564	88	‗gross	‗gross	ADV
ftr-325	3564	89	684	684	NUM
ftr-325	3564	90	florida	florida	PROPN
ftr-325	3564	91	tax	tax	NOUN
ftr-325	3564	92	review	review	NOUN
ftr-325	3565	1	[	[	X
ftr-325	3565	2	vol	vol	NOUN
ftr-325	3565	3	.	.	NOUN
ftr-325	3565	4	13:10	13:10	NUM
ftr-325	3565	5	income	income	NOUN
ftr-325	3565	6	‘	'	PUNCT
ftr-325	3565	7	which	which	PRON
ftr-325	3565	8	is	be	AUX
ftr-325	3565	9	defined	define	VERB
ftr-325	3565	10	generally	generally	ADV
ftr-325	3565	11	in	in	ADP
ftr-325	3565	12	section	section	NOUN
ftr-325	3565	13	61	61	NUM
ftr-325	3565	14	of	of	ADP
ftr-325	3565	15	the	the	DET
ftr-325	3565	16	code	code	NOUN
ftr-325	3565	17	as	as	ADP
ftr-325	3565	18	‗all	‗all	DET
ftr-325	3565	19	income	income	NOUN
ftr-325	3565	20	from	from	ADP
ftr-325	3565	21	whatever	whatever	DET
ftr-325	3565	22	source	source	NOUN
ftr-325	3565	23	derived,‘‖	derived,‘‖	NOUN
ftr-325	3565	24	but	but	CCONJ
ftr-325	3565	25	which	which	PRON
ftr-325	3565	26	is	be	AUX
ftr-325	3565	27	not	not	PART
ftr-325	3565	28	defined	define	VERB
ftr-325	3565	29	in	in	ADP
ftr-325	3565	30	§	§	PROPN
ftr-325	3565	31	6501(e	6501(e	NUM
ftr-325	3565	32	)	)	PUNCT
ftr-325	3565	33	except	except	SCONJ
ftr-325	3565	34	for	for	ADP
ftr-325	3565	35	the	the	DET
ftr-325	3565	36	special	special	ADJ
ftr-325	3565	37	definition	definition	NOUN
ftr-325	3565	38	in	in	ADP
ftr-325	3565	39	§	§	PROPN
ftr-325	3565	40	6501(e)(1)(b)(i	6501(e)(1)(b)(i	PROPN
ftr-325	3565	41	)	)	PUNCT
ftr-325	3565	42	that	that	PRON
ftr-325	3565	43	applies	apply	VERB
ftr-325	3565	44	to	to	ADP
ftr-325	3565	45	trade	trade	NOUN
ftr-325	3565	46	or	or	CCONJ
ftr-325	3565	47	business	business	NOUN
ftr-325	3565	48	income	income	NOUN
ftr-325	3565	49	.	.	PUNCT
ftr-325	3566	1	the	the	DET
ftr-325	3566	2	court	court	NOUN
ftr-325	3566	3	then	then	ADV
ftr-325	3566	4	went	go	VERB
ftr-325	3566	5	on	on	ADP
ftr-325	3566	6	to	to	PART
ftr-325	3566	7	hold	hold	VERB
ftr-325	3566	8	:	:	PUNCT
ftr-325	3566	9	using	use	VERB
ftr-325	3566	10	these	these	DET
ftr-325	3566	11	definitions	definition	NOUN
ftr-325	3566	12	and	and	CCONJ
ftr-325	3566	13	applying	apply	VERB
ftr-325	3566	14	standard	standard	ADJ
ftr-325	3566	15	rules	rule	NOUN
ftr-325	3566	16	of	of	ADP
ftr-325	3566	17	statutory	statutory	ADJ
ftr-325	3566	18	construction	construction	NOUN
ftr-325	3566	19	to	to	PART
ftr-325	3566	20	give	give	VERB
ftr-325	3566	21	equal	equal	ADJ
ftr-325	3566	22	weight	weight	NOUN
ftr-325	3566	23	to	to	ADP
ftr-325	3566	24	each	each	DET
ftr-325	3566	25	term	term	NOUN
ftr-325	3566	26	and	and	CCONJ
ftr-325	3566	27	avoid	avoid	VERB
ftr-325	3566	28	rendering	render	VERB
ftr-325	3566	29	parts	part	NOUN
ftr-325	3566	30	of	of	ADP
ftr-325	3566	31	the	the	DET
ftr-325	3566	32	language	language	NOUN
ftr-325	3566	33	superfluous	superfluous	ADJ
ftr-325	3566	34	,	,	PUNCT
ftr-325	3566	35	we	we	PRON
ftr-325	3566	36	find	find	VERB
ftr-325	3566	37	that	that	SCONJ
ftr-325	3566	38	a	a	DET
ftr-325	3566	39	plain	plain	ADJ
ftr-325	3566	40	reading	reading	NOUN
ftr-325	3566	41	of	of	ADP
ftr-325	3566	42	section	section	NOUN
ftr-325	3566	43	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3566	44	)	)	PUNCT
ftr-325	3566	45	would	would	AUX
ftr-325	3566	46	include	include	VERB
ftr-325	3566	47	an	an	DET
ftr-325	3566	48	inflation	inflation	NOUN
ftr-325	3566	49	of	of	ADP
ftr-325	3566	50	basis	basis	NOUN
ftr-325	3566	51	as	as	ADP
ftr-325	3566	52	an	an	DET
ftr-325	3566	53	omission	omission	NOUN
ftr-325	3566	54	of	of	ADP
ftr-325	3566	55	gross	gross	ADJ
ftr-325	3566	56	income	income	NOUN
ftr-325	3566	57	in	in	ADP
ftr-325	3566	58	non	non	ADJ
ftr-325	3566	59	-	-	ADJ
ftr-325	3566	60	trade	trade	ADJ
ftr-325	3566	61	or	or	CCONJ
ftr-325	3566	62	business	business	NOUN
ftr-325	3566	63	situations	situation	NOUN
ftr-325	3566	64	.	.	PUNCT
ftr-325	3566	65	.	.	PUNCT
ftr-325	3566	66	.	.	PUNCT
ftr-325	3566	67	.	.	PUNCT
ftr-325	3567	1	it	it	PRON
ftr-325	3567	2	seems	seem	VERB
ftr-325	3567	3	to	to	ADP
ftr-325	3567	4	us	we	PRON
ftr-325	3567	5	that	that	SCONJ
ftr-325	3567	6	an	an	DET
ftr-325	3567	7	improper	improper	ADJ
ftr-325	3567	8	inflation	inflation	NOUN
ftr-325	3567	9	of	of	ADP
ftr-325	3567	10	basis	basis	NOUN
ftr-325	3567	11	is	be	AUX
ftr-325	3567	12	definitively	definitively	ADV
ftr-325	3567	13	a	a	DET
ftr-325	3567	14	―leav[ing]out‖	―leav[ing]out‖	NOUN
ftr-325	3567	15	from	from	ADP
ftr-325	3567	16	―any	―any	PROPN
ftr-325	3567	17	income	income	NOUN
ftr-325	3567	18	from	from	ADP
ftr-325	3567	19	whatever	whatever	DET
ftr-325	3567	20	source	source	NOUN
ftr-325	3567	21	derived‖	derived‖	PROPN
ftr-325	3567	22	of	of	ADP
ftr-325	3567	23	a	a	DET
ftr-325	3567	24	quantitative	quantitative	ADJ
ftr-325	3567	25	―amount‖	―amount‖	NOUN
ftr-325	3567	26	properly	properly	ADV
ftr-325	3567	27	includible	includible	ADJ
ftr-325	3567	28	.	.	PUNCT
ftr-325	3568	1	there	there	PRON
ftr-325	3568	2	is	be	VERB
ftr-325	3568	3	an	an	DET
ftr-325	3568	4	amount	amount	NOUN
ftr-325	3568	5	—	—	PUNCT
ftr-325	3568	6	the	the	DET
ftr-325	3568	7	difference	difference	NOUN
ftr-325	3568	8	between	between	ADP
ftr-325	3568	9	the	the	DET
ftr-325	3568	10	inflated	inflated	ADJ
ftr-325	3568	11	and	and	CCONJ
ftr-325	3568	12	actual	actual	ADJ
ftr-325	3568	13	basis	basis	NOUN
ftr-325	3568	14	—	—	PUNCT
ftr-325	3568	15	which	which	PRON
ftr-325	3568	16	has	have	AUX
ftr-325	3568	17	been	be	AUX
ftr-325	3568	18	left	leave	VERB
ftr-325	3568	19	unmentioned	unmentioned	ADJ
ftr-325	3568	20	on	on	ADP
ftr-325	3568	21	the	the	DET
ftr-325	3568	22	face	face	NOUN
ftr-325	3568	23	of	of	ADP
ftr-325	3568	24	the	the	DET
ftr-325	3568	25	tax	tax	NOUN
ftr-325	3568	26	return	return	NOUN
ftr-325	3568	27	as	as	ADP
ftr-325	3568	28	a	a	DET
ftr-325	3568	29	candidate	candidate	NOUN
ftr-325	3568	30	for	for	ADP
ftr-325	3568	31	inclusion	inclusion	NOUN
ftr-325	3568	32	in	in	ADP
ftr-325	3568	33	gross	gross	ADJ
ftr-325	3568	34	income	income	NOUN
ftr-325	3568	35	.	.	PUNCT
ftr-325	3569	1			PUNCT
ftr-325	3570	1	the	the	DET
ftr-325	3570	2	court	court	NOUN
ftr-325	3570	3	was	be	AUX
ftr-325	3570	4	reinforced	reinforce	VERB
ftr-325	3570	5	in	in	ADP
ftr-325	3570	6	its	its	PRON
ftr-325	3570	7	conclusion	conclusion	NOUN
ftr-325	3570	8	by	by	ADP
ftr-325	3570	9	the	the	DET
ftr-325	3570	10	existence	existence	NOUN
ftr-325	3570	11	of	of	ADP
ftr-325	3570	12	§	§	PROPN
ftr-325	3570	13	6501(e)(1)(b)(i	6501(e)(1)(b)(i	PROPN
ftr-325	3570	14	)	)	PUNCT
ftr-325	3570	15	,	,	PUNCT
ftr-325	3570	16	reasoning	reason	VERB
ftr-325	3570	17	that	that	SCONJ
ftr-325	3570	18	―[i]f	―[i]f	ADP
ftr-325	3570	19	the	the	DET
ftr-325	3570	20	omissions	omission	NOUN
ftr-325	3570	21	from	from	ADP
ftr-325	3570	22	gross	gross	ADJ
ftr-325	3570	23	income	income	NOUN
ftr-325	3570	24	contemplated	contemplate	VERB
ftr-325	3570	25	section	section	NOUN
ftr-325	3570	26	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3570	27	)	)	PUNCT
ftr-325	3570	28	were	be	AUX
ftr-325	3570	29	only	only	ADV
ftr-325	3570	30	specific	specific	ADJ
ftr-325	3570	31	items	item	NOUN
ftr-325	3570	32	such	such	ADJ
ftr-325	3570	33	as	as	ADP
ftr-325	3570	34	receipts	receipt	NOUN
ftr-325	3570	35	and	and	CCONJ
ftr-325	3570	36	accruals	accrual	NOUN
ftr-325	3570	37	,	,	PUNCT
ftr-325	3570	38	then	then	ADV
ftr-325	3570	39	the	the	DET
ftr-325	3570	40	special	special	ADJ
ftr-325	3570	41	definition	definition	NOUN
ftr-325	3570	42	in	in	ADP
ftr-325	3570	43	subsection	subsection	NOUN
ftr-325	3570	44	(	(	PUNCT
ftr-325	3570	45	i	i	NOUN
ftr-325	3570	46	)	)	PUNCT
ftr-325	3570	47	would	would	AUX
ftr-325	3570	48	be	be	AUX
ftr-325	3570	49	,	,	PUNCT
ftr-325	3570	50	if	if	SCONJ
ftr-325	3570	51	not	not	PART
ftr-325	3570	52	superfluous	superfluous	ADJ
ftr-325	3570	53	,	,	PUNCT
ftr-325	3570	54	certainly	certainly	ADV
ftr-325	3570	55	diminished	diminish	VERB
ftr-325	3570	56	.	.	PUNCT
ftr-325	3571	1	the	the	DET
ftr-325	3571	2	addition	addition	NOUN
ftr-325	3571	3	of	of	ADP
ftr-325	3571	4	this	this	DET
ftr-325	3571	5	subsection	subsection	NOUN
ftr-325	3571	6	suggests	suggest	VERB
ftr-325	3571	7	that	that	SCONJ
ftr-325	3571	8	the	the	DET
ftr-325	3571	9	definition	definition	NOUN
ftr-325	3571	10	of	of	ADP
ftr-325	3571	11	gross	gross	ADJ
ftr-325	3571	12	income	income	NOUN
ftr-325	3571	13	for	for	ADP
ftr-325	3571	14	the	the	DET
ftr-325	3571	15	purposes	purpose	NOUN
ftr-325	3571	16	of	of	ADP
ftr-325	3571	17	section	section	NOUN
ftr-325	3571	18	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3571	19	)	)	PUNCT
ftr-325	3571	20	is	be	AUX
ftr-325	3571	21	meant	mean	VERB
ftr-325	3571	22	to	to	PART
ftr-325	3571	23	encompass	encompass	VERB
ftr-325	3571	24	more	more	ADJ
ftr-325	3571	25	than	than	ADP
ftr-325	3571	26	the	the	DET
ftr-325	3571	27	types	type	NOUN
ftr-325	3571	28	of	of	ADP
ftr-325	3571	29	specific	specific	ADJ
ftr-325	3571	30	items	item	NOUN
ftr-325	3571	31	contemplated	contemplate	VERB
ftr-325	3571	32	by	by	ADP
ftr-325	3571	33	the	the	DET
ftr-325	3571	34	colony	colony	NOUN
ftr-325	3571	35	holding.‖	holding.‖	PROPN
ftr-325	3571	36	the	the	DET
ftr-325	3571	37	seventh	seventh	ADJ
ftr-325	3571	38	circuit	circuit	NOUN
ftr-325	3571	39	considered	consider	VERB
ftr-325	3571	40	bakersfield	bakersfield	NOUN
ftr-325	3571	41	energy	energy	NOUN
ftr-325	3571	42	partners	partner	NOUN
ftr-325	3571	43	v.	v.	ADP
ftr-325	3571	44	commissioner	commissioner	PROPN
ftr-325	3571	45	,	,	PUNCT
ftr-325	3571	46	568	568	NUM
ftr-325	3571	47	f.3d	f.3d	NUM
ftr-325	3571	48	767	767	NUM
ftr-325	3571	49	(	(	PUNCT
ftr-325	3571	50	9th	9th	ADJ
ftr-325	3571	51	cir	cir	NOUN
ftr-325	3571	52	.	.	PUNCT
ftr-325	3572	1	6/17/09	6/17/09	NUM
ftr-325	3572	2	)	)	PUNCT
ftr-325	3572	3	,	,	PUNCT
ftr-325	3572	4	and	and	CCONJ
ftr-325	3572	5	salman	salman	PROPN
ftr-325	3572	6	ranch	ranch	PROPN
ftr-325	3572	7	ltd	ltd	PROPN
ftr-325	3572	8	.	.	PROPN
ftr-325	3573	1	v.	v.	PROPN
ftr-325	3573	2	united	united	PROPN
ftr-325	3573	3	states	states	PROPN
ftr-325	3573	4	,	,	PUNCT
ftr-325	3573	5	573	573	NUM
ftr-325	3573	6	f.3d	f.3d	NUM
ftr-325	3573	7	1362	1362	NUM
ftr-325	3573	8	(	(	PUNCT
ftr-325	3573	9	fed	fed	PROPN
ftr-325	3573	10	.	.	PUNCT
ftr-325	3573	11	cir	cir	PROPN
ftr-325	3573	12	.	.	PUNCT
ftr-325	3574	1	7/30/09	7/30/09	NUM
ftr-325	3574	2	)	)	PUNCT
ftr-325	3574	3	,	,	PUNCT
ftr-325	3574	4	to	to	PART
ftr-325	3574	5	have	have	AUX
ftr-325	3574	6	been	be	AUX
ftr-325	3574	7	erroneously	erroneously	ADV
ftr-325	3574	8	decided	decide	VERB
ftr-325	3574	9	.	.	PUNCT
ftr-325	3575	1	finally	finally	ADV
ftr-325	3575	2	,	,	PUNCT
ftr-325	3575	3	the	the	DET
ftr-325	3575	4	court	court	NOUN
ftr-325	3575	5	addressed	address	VERB
ftr-325	3575	6	the	the	DET
ftr-325	3575	7	parties	party	NOUN
ftr-325	3575	8	‘	‘	PART
ftr-325	3575	9	arguments	argument	NOUN
ftr-325	3575	10	regarding	regard	VERB
ftr-325	3575	11	the	the	DET
ftr-325	3575	12	impact	impact	NOUN
ftr-325	3575	13	of	of	ADP
ftr-325	3575	14	temp	temp	NOUN
ftr-325	3575	15	.	.	PUNCT
ftr-325	3576	1	reg	reg	NOUN
ftr-325	3576	2	.	.	PUNCT
ftr-325	3577	1	§	§	PROPN
ftr-325	3577	2	301.6501(e)-1t(a)(1)(a	301.6501(e)-1t(a)(1)(a	NUM
ftr-325	3577	3	)	)	PUNCT
ftr-325	3577	4	.	.	PUNCT
ftr-325	3578	1	rather	rather	ADV
ftr-325	3578	2	than	than	ADP
ftr-325	3578	3	ruling	rule	VERB
ftr-325	3578	4	on	on	ADP
ftr-325	3578	5	the	the	DET
ftr-325	3578	6	validity	validity	NOUN
ftr-325	3578	7	of	of	ADP
ftr-325	3578	8	the	the	DET
ftr-325	3578	9	regulation	regulation	NOUN
ftr-325	3578	10	,	,	PUNCT
ftr-325	3578	11	however	however	ADV
ftr-325	3578	12	,	,	PUNCT
ftr-325	3578	13	the	the	DET
ftr-325	3578	14	court	court	NOUN
ftr-325	3578	15	stated	state	VERB
ftr-325	3578	16	that	that	SCONJ
ftr-325	3578	17	because	because	SCONJ
ftr-325	3578	18	it	it	PRON
ftr-325	3578	19	did	do	AUX
ftr-325	3578	20	not	not	PART
ftr-325	3578	21	find	find	VERB
ftr-325	3578	22	colony	colony	NOUN
ftr-325	3578	23	controlling	control	VERB
ftr-325	3578	24	and	and	CCONJ
ftr-325	3578	25	reached	reach	VERB
ftr-325	3578	26	its	its	PRON
ftr-325	3578	27	decision	decision	NOUN
ftr-325	3578	28	that	that	SCONJ
ftr-325	3578	29	the	the	DET
ftr-325	3578	30	six	six	NUM
ftr-325	3578	31	-	-	PUNCT
ftr-325	3578	32	year	year	NOUN
ftr-325	3578	33	statute	statute	NOUN
ftr-325	3578	34	of	of	ADP
ftr-325	3578	35	limitations	limitation	NOUN
ftr-325	3578	36	applied	apply	VERB
ftr-325	3578	37	on	on	ADP
ftr-325	3578	38	the	the	DET
ftr-325	3578	39	face	face	NOUN
ftr-325	3578	40	of	of	ADP
ftr-325	3578	41	the	the	DET
ftr-325	3578	42	code	code	NOUN
ftr-325	3578	43	section	section	NOUN
ftr-325	3578	44	,	,	PUNCT
ftr-325	3578	45	it	it	PRON
ftr-325	3578	46	would	would	AUX
ftr-325	3578	47	not	not	PART
ftr-325	3578	48	reach	reach	VERB
ftr-325	3578	49	the	the	DET
ftr-325	3578	50	validity	validity	NOUN
ftr-325	3578	51	of	of	ADP
ftr-325	3578	52	the	the	DET
ftr-325	3578	53	regulation	regulation	NOUN
ftr-325	3578	54	.	.	PUNCT
ftr-325	3579	1	however	however	ADV
ftr-325	3579	2	,	,	PUNCT
ftr-325	3579	3	in	in	ADP
ftr-325	3579	4	dictum	dictum	NOUN
ftr-325	3579	5	,	,	PUNCT
ftr-325	3579	6	the	the	DET
ftr-325	3579	7	court	court	NOUN
ftr-325	3579	8	stated	state	VERB
ftr-325	3579	9	that	that	SCONJ
ftr-325	3579	10	it	it	PRON
ftr-325	3579	11	would	would	AUX
ftr-325	3579	12	be	be	AUX
ftr-325	3579	13	inclined	incline	VERB
ftr-325	3579	14	to	to	PART
ftr-325	3579	15	grant	grant	VERB
ftr-325	3579	16	deference	deference	NOUN
ftr-325	3579	17	to	to	ADP
ftr-325	3579	18	temp	temp	NOUN
ftr-325	3579	19	.	.	PUNCT
ftr-325	3580	1	reg	reg	NOUN
ftr-325	3580	2	.	.	PUNCT
ftr-325	3581	1	§	§	PROPN
ftr-325	3581	2	301.6501(e)1t(a)(1)(a	301.6501(e)1t(a)(1)(a	NUM
ftr-325	3581	3	)	)	PUNCT
ftr-325	3581	4	,	,	PUNCT
ftr-325	3581	5	even	even	ADV
ftr-325	3581	6	though	though	SCONJ
ftr-325	3581	7	it	it	PRON
ftr-325	3581	8	was	be	AUX
ftr-325	3581	9	issued	issue	VERB
ftr-325	3581	10	without	without	ADP
ftr-325	3581	11	notice	notice	NOUN
ftr-325	3581	12	and	and	CCONJ
ftr-325	3581	13	comment	comment	NOUN
ftr-325	3581	14	,	,	PUNCT
ftr-325	3581	15	citing	cite	VERB
ftr-325	3581	16	barnhart	barnhart	PROPN
ftr-325	3581	17	v.	v.	ADP
ftr-325	3581	18	walton	walton	PROPN
ftr-325	3581	19	,	,	PUNCT
ftr-325	3581	20	535	535	NUM
ftr-325	3581	21	u.s	u.s	PROPN
ftr-325	3581	22	.	.	PROPN
ftr-325	3581	23	212	212	NUM
ftr-325	3581	24	(	(	PUNCT
ftr-325	3581	25	2002	2002	NUM
ftr-325	3581	26	)	)	PUNCT
ftr-325	3581	27	,	,	PUNCT
ftr-325	3581	28	for	for	ADP
ftr-325	3581	29	the	the	DET
ftr-325	3581	30	proposition	proposition	NOUN
ftr-325	3581	31	that	that	SCONJ
ftr-325	3581	32	―the	―the	DET
ftr-325	3581	33	absence	absence	NOUN
ftr-325	3581	34	of	of	ADP
ftr-325	3581	35	notice	notice	NOUN
ftr-325	3581	36	-	-	PUNCT
ftr-325	3581	37	and	and	CCONJ
ftr-325	3581	38	-	-	PUNCT
ftr-325	3581	39	comment	comment	NOUN
ftr-325	3581	40	procedures	procedure	NOUN
ftr-325	3581	41	is	be	AUX
ftr-325	3581	42	not	not	PART
ftr-325	3581	43	dispositive	dispositive	ADJ
ftr-325	3581	44	to	to	ADP
ftr-325	3581	45	the	the	DET
ftr-325	3581	46	finding	finding	NOUN
ftr-325	3581	47	of	of	ADP
ftr-325	3581	48	chevron	chevron	NOUN
ftr-325	3581	49	deference.‖	deference.‖	NOUN
ftr-325	3582	1	p.	p.	NOUN
ftr-325	3583	1	but	but	CCONJ
ftr-325	3583	2	the	the	DET
ftr-325	3583	3	fourth	fourth	ADJ
ftr-325	3583	4	circuit	circuit	NOUN
ftr-325	3583	5	relied	rely	VERB
ftr-325	3583	6	on	on	ADP
ftr-325	3583	7	colony	colony	NOUN
ftr-325	3583	8	to	to	PART
ftr-325	3583	9	find	find	VERB
ftr-325	3583	10	for	for	ADP
ftr-325	3583	11	the	the	DET
ftr-325	3583	12	taxpayer	taxpayer	NOUN
ftr-325	3583	13	.	.	PUNCT
ftr-325	3584	1	home	home	NOUN
ftr-325	3584	2	concrete	concrete	PROPN
ftr-325	3584	3	&	&	CCONJ
ftr-325	3584	4	supply	supply	NOUN
ftr-325	3584	5	,	,	PUNCT
ftr-325	3584	6	llc	llc	PROPN
ftr-325	3584	7	v.	v.	PROPN
ftr-325	3584	8	united	united	PROPN
ftr-325	3584	9	states	states	PROPN
ftr-325	3584	10	,	,	PUNCT
ftr-325	3584	11	634	634	NUM
ftr-325	3584	12	f.3d	f.3d	NUM
ftr-325	3584	13	249	249	NUM
ftr-325	3584	14	(	(	PUNCT
ftr-325	3584	15	4th	4th	ADJ
ftr-325	3584	16	cir	cir	NOUN
ftr-325	3584	17	.	.	PUNCT
ftr-325	3584	18	2/7/11	2/7/11	NUM
ftr-325	3584	19	)	)	PUNCT
ftr-325	3584	20	,	,	PUNCT
ftr-325	3584	21	aff’d	aff’d	VERB
ftr-325	3584	22	,	,	PUNCT
ftr-325	3584	23	132	132	NUM
ftr-325	3584	24	s.	s.	PROPN
ftr-325	3584	25	ct	ct	PROPN
ftr-325	3584	26	.	.	PROPN
ftr-325	3584	27	1836	1836	NUM
ftr-325	3584	28	(	(	PUNCT
ftr-325	3584	29	4/25/12	4/25/12	NUM
ftr-325	3584	30	)	)	PUNCT
ftr-325	3584	31	.	.	PUNCT
ftr-325	3585	1	the	the	DET
ftr-325	3585	2	fourth	fourth	ADJ
ftr-325	3585	3	circuit	circuit	NOUN
ftr-325	3585	4	(	(	PUNCT
ftr-325	3585	5	judge	judge	PROPN
ftr-325	3585	6	wynn	wynn	PROPN
ftr-325	3585	7	)	)	PUNCT
ftr-325	3585	8	held	hold	VERB
ftr-325	3585	9	that	that	SCONJ
ftr-325	3585	10	colony	colony	NOUN
ftr-325	3585	11	decided	decide	VERB
ftr-325	3585	12	that	that	SCONJ
ftr-325	3585	13	1954	1954	NUM
ftr-325	3585	14	code	code	NOUN
ftr-325	3585	15	§	§	PROPN
ftr-325	3585	16	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3585	17	)	)	PUNCT
ftr-325	3585	18	was	be	AUX
ftr-325	3585	19	unambiguous	unambiguous	ADJ
ftr-325	3585	20	and	and	CCONJ
ftr-325	3585	21	that	that	SCONJ
ftr-325	3585	22	an	an	DET
ftr-325	3585	23	overstated	overstated	ADJ
ftr-325	3585	24	basis	basis	NOUN
ftr-325	3585	25	in	in	ADP
ftr-325	3585	26	property	property	NOUN
ftr-325	3585	27	is	be	AUX
ftr-325	3585	28	2013	2013	NUM
ftr-325	3585	29	]	]	PUNCT
ftr-325	3585	30	recent	recent	ADJ
ftr-325	3585	31	developments	development	NOUN
ftr-325	3585	32	in	in	ADP
ftr-325	3585	33	federal	federal	ADJ
ftr-325	3585	34	income	income	NOUN
ftr-325	3585	35	taxation	taxation	NOUN
ftr-325	3585	36	685	685	NUM
ftr-325	3585	37	not	not	PART
ftr-325	3585	38	an	an	DET
ftr-325	3585	39	omission	omission	NOUN
ftr-325	3585	40	from	from	ADP
ftr-325	3585	41	gross	gross	ADJ
ftr-325	3585	42	income	income	NOUN
ftr-325	3585	43	that	that	PRON
ftr-325	3585	44	extends	extend	VERB
ftr-325	3585	45	the	the	DET
ftr-325	3585	46	limitations	limitation	NOUN
ftr-325	3585	47	period	period	NOUN
ftr-325	3585	48	.	.	PUNCT
ftr-325	3586	1	it	it	PRON
ftr-325	3586	2	further	far	ADV
ftr-325	3586	3	held	hold	VERB
ftr-325	3586	4	that	that	SCONJ
ftr-325	3586	5	reg	reg	NOUN
ftr-325	3586	6	.	.	PUNCT
ftr-325	3587	1	§	§	PROPN
ftr-325	3587	2	301.6501(e)-1(e	301.6501(e)-1(e	NUM
ftr-325	3587	3	)	)	PUNCT
ftr-325	3587	4	by	by	ADP
ftr-325	3587	5	its	its	PRON
ftr-325	3587	6	plain	plain	ADJ
ftr-325	3587	7	terms	term	NOUN
ftr-325	3587	8	did	do	AUX
ftr-325	3587	9	not	not	PART
ftr-325	3587	10	apply	apply	VERB
ftr-325	3587	11	to	to	ADP
ftr-325	3587	12	the	the	DET
ftr-325	3587	13	tax	tax	NOUN
ftr-325	3587	14	year	year	NOUN
ftr-325	3587	15	in	in	ADP
ftr-325	3587	16	this	this	DET
ftr-325	3587	17	case	case	NOUN
ftr-325	3587	18	because	because	SCONJ
ftr-325	3587	19	the	the	DET
ftr-325	3587	20	six	six	NUM
ftr-325	3587	21	-	-	PUNCT
ftr-325	3587	22	year	year	NOUN
ftr-325	3587	23	limitations	limitation	NOUN
ftr-325	3587	24	period	period	NOUN
ftr-325	3587	25	had	have	AUX
ftr-325	3587	26	expired	expire	VERB
ftr-325	3587	27	before	before	SCONJ
ftr-325	3587	28	the	the	DET
ftr-325	3587	29	regulation	regulation	NOUN
ftr-325	3587	30	was	be	AUX
ftr-325	3587	31	issued	issue	VERB
ftr-325	3587	32	.	.	PUNCT
ftr-325	3588	1	judge	judge	PROPN
ftr-325	3588	2	wynn	wynn	PROPN
ftr-325	3588	3	stated	state	VERB
ftr-325	3588	4	:	:	PUNCT
ftr-325	3588	5	like	like	ADP
ftr-325	3588	6	the	the	DET
ftr-325	3588	7	ninth	ninth	ADJ
ftr-325	3588	8	and	and	CCONJ
ftr-325	3588	9	federal	federal	ADJ
ftr-325	3588	10	circuits	circuit	NOUN
ftr-325	3588	11	,	,	PUNCT
ftr-325	3588	12	we	we	PRON
ftr-325	3588	13	hold	hold	VERB
ftr-325	3588	14	that	that	SCONJ
ftr-325	3588	15	the	the	DET
ftr-325	3588	16	supreme	supreme	PROPN
ftr-325	3588	17	court	court	PROPN
ftr-325	3588	18	in	in	ADP
ftr-325	3588	19	colony	colony	NOUN
ftr-325	3588	20	straightforwardly	straightforwardly	ADV
ftr-325	3588	21	construed	construe	VERB
ftr-325	3588	22	the	the	DET
ftr-325	3588	23	phrase	phrase	NOUN
ftr-325	3588	24	―omits	―omits	ADP
ftr-325	3588	25	from	from	ADP
ftr-325	3588	26	gross	gross	ADJ
ftr-325	3588	27	income,‖	income,‖	PROPN
ftr-325	3588	28	unhinged	unhinge	VERB
ftr-325	3588	29	from	from	ADP
ftr-325	3588	30	any	any	DET
ftr-325	3588	31	dependency	dependency	NOUN
ftr-325	3588	32	on	on	ADP
ftr-325	3588	33	the	the	DET
ftr-325	3588	34	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3588	35	identity	identity	NOUN
ftr-325	3588	36	as	as	ADP
ftr-325	3588	37	a	a	DET
ftr-325	3588	38	trade	trade	NOUN
ftr-325	3588	39	or	or	CCONJ
ftr-325	3588	40	business	business	NOUN
ftr-325	3588	41	selling	selling	NOUN
ftr-325	3588	42	goods	good	NOUN
ftr-325	3588	43	or	or	CCONJ
ftr-325	3588	44	services	service	NOUN
ftr-325	3588	45	.	.	PUNCT
ftr-325	3589	1	there	there	PRON
ftr-325	3589	2	is	be	VERB
ftr-325	3589	3	,	,	PUNCT
ftr-325	3589	4	therefore	therefore	ADV
ftr-325	3589	5	,	,	PUNCT
ftr-325	3589	6	no	no	DET
ftr-325	3589	7	ground	ground	NOUN
ftr-325	3589	8	to	to	PART
ftr-325	3589	9	conclude	conclude	VERB
ftr-325	3589	10	that	that	SCONJ
ftr-325	3589	11	the	the	DET
ftr-325	3589	12	holding	holding	NOUN
ftr-325	3589	13	in	in	ADP
ftr-325	3589	14	colony	colony	NOUN
ftr-325	3589	15	is	be	AUX
ftr-325	3589	16	limited	limit	VERB
ftr-325	3589	17	to	to	ADP
ftr-325	3589	18	cases	case	NOUN
ftr-325	3589	19	involving	involve	VERB
ftr-325	3589	20	a	a	DET
ftr-325	3589	21	trade	trade	NOUN
ftr-325	3589	22	or	or	CCONJ
ftr-325	3589	23	business	business	NOUN
ftr-325	3589	24	selling	selling	NOUN
ftr-325	3589	25	goods	good	NOUN
ftr-325	3589	26	or	or	CCONJ
ftr-325	3589	27	services	service	NOUN
ftr-325	3589	28	.	.	PUNCT
ftr-325	3589	29	.	.	PUNCT
ftr-325	3589	30	.	.	PUNCT
ftr-325	3589	31	.	.	PUNCT
ftr-325	3590	1	further	far	ADV
ftr-325	3590	2	,	,	PUNCT
ftr-325	3590	3	the	the	DET
ftr-325	3590	4	supreme	supreme	PROPN
ftr-325	3590	5	court‘s	court‘s	PROPN
ftr-325	3590	6	discussion	discussion	NOUN
ftr-325	3590	7	of	of	ADP
ftr-325	3590	8	the	the	DET
ftr-325	3590	9	legislative	legislative	ADJ
ftr-325	3590	10	history	history	NOUN
ftr-325	3590	11	behind	behind	ADP
ftr-325	3590	12	former	former	ADJ
ftr-325	3590	13	§	§	PROPN
ftr-325	3590	14	275(c	275(c	PROPN
ftr-325	3590	15	)	)	PUNCT
ftr-325	3590	16	is	be	AUX
ftr-325	3590	17	equally	equally	ADV
ftr-325	3590	18	compelling	compelling	ADJ
ftr-325	3590	19	with	with	ADP
ftr-325	3590	20	regard	regard	NOUN
ftr-325	3590	21	to	to	ADP
ftr-325	3590	22	current	current	ADJ
ftr-325	3590	23	§	§	PROPN
ftr-325	3590	24	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3590	25	)	)	PUNCT
ftr-325	3590	26	.	.	PUNCT
ftr-325	3591	1	the	the	DET
ftr-325	3591	2	language	language	NOUN
ftr-325	3591	3	the	the	DET
ftr-325	3591	4	court	court	NOUN
ftr-325	3591	5	construed	construe	VERB
ftr-325	3591	6	in	in	ADP
ftr-325	3591	7	former	former	ADJ
ftr-325	3591	8	§	§	PROPN
ftr-325	3591	9	275(c	275(c	PROPN
ftr-325	3591	10	)	)	PUNCT
ftr-325	3591	11	—	—	PUNCT
ftr-325	3591	12	―omits	―omit	VERB
ftr-325	3591	13	from	from	ADP
ftr-325	3591	14	gross	gross	ADJ
ftr-325	3591	15	income	income	NOUN
ftr-325	3591	16	an	an	DET
ftr-325	3591	17	amount	amount	NOUN
ftr-325	3591	18	properly	properly	ADV
ftr-325	3591	19	includable	includable	ADJ
ftr-325	3591	20	therein‖	therein‖	PUNCT
ftr-325	3591	21	—	—	PUNCT
ftr-325	3591	22	is	be	AUX
ftr-325	3591	23	identical	identical	ADJ
ftr-325	3591	24	to	to	ADP
ftr-325	3591	25	the	the	DET
ftr-325	3591	26	language	language	NOUN
ftr-325	3591	27	at	at	ADP
ftr-325	3591	28	issue	issue	NOUN
ftr-325	3591	29	in	in	ADP
ftr-325	3591	30	§	§	PROPN
ftr-325	3591	31	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3591	32	)	)	PUNCT
ftr-325	3591	33	.	.	PUNCT
ftr-325	3592	1	because	because	SCONJ
ftr-325	3592	2	there	there	PRON
ftr-325	3592	3	has	have	AUX
ftr-325	3592	4	been	be	AUX
ftr-325	3592	5	no	no	DET
ftr-325	3592	6	material	material	NOUN
ftr-325	3592	7	change	change	NOUN
ftr-325	3592	8	between	between	ADP
ftr-325	3592	9	former	former	ADJ
ftr-325	3592	10	§	§	PROPN
ftr-325	3592	11	275(c	275(c	PROPN
ftr-325	3592	12	)	)	PUNCT
ftr-325	3592	13	and	and	CCONJ
ftr-325	3592	14	current	current	ADJ
ftr-325	3592	15	§	§	PROPN
ftr-325	3592	16	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3592	17	)	)	PUNCT
ftr-325	3592	18	,	,	PUNCT
ftr-325	3592	19	and	and	CCONJ
ftr-325	3592	20	no	no	DET
ftr-325	3592	21	change	change	NOUN
ftr-325	3592	22	at	at	ADV
ftr-325	3592	23	all	all	ADV
ftr-325	3592	24	to	to	ADP
ftr-325	3592	25	the	the	DET
ftr-325	3592	26	most	most	ADV
ftr-325	3592	27	pertinent	pertinent	ADJ
ftr-325	3592	28	language	language	NOUN
ftr-325	3592	29	,	,	PUNCT
ftr-325	3592	30	we	we	PRON
ftr-325	3592	31	are	be	AUX
ftr-325	3592	32	not	not	PART
ftr-325	3592	33	free	free	ADJ
ftr-325	3592	34	to	to	PART
ftr-325	3592	35	construe	construe	VERB
ftr-325	3592	36	an	an	DET
ftr-325	3592	37	omission	omission	NOUN
ftr-325	3592	38	from	from	ADP
ftr-325	3592	39	gross	gross	ADJ
ftr-325	3592	40	income	income	NOUN
ftr-325	3592	41	as	as	ADP
ftr-325	3592	42	something	something	PRON
ftr-325	3592	43	other	other	ADJ
ftr-325	3592	44	than	than	ADP
ftr-325	3592	45	a	a	DET
ftr-325	3592	46	failure	failure	NOUN
ftr-325	3592	47	to	to	PART
ftr-325	3592	48	report	report	VERB
ftr-325	3592	49	―some	―some	PRON
ftr-325	3592	50	income	income	NOUN
ftr-325	3592	51	receipt	receipt	NOUN
ftr-325	3592	52	or	or	CCONJ
ftr-325	3592	53	accrual.‖	accrual.‖	NOUN
ftr-325	3592	54	.	.	PUNCT
ftr-325	3592	55	.	.	PUNCT
ftr-325	3592	56	.	.	PUNCT
ftr-325	3593	1	thus	thus	ADV
ftr-325	3593	2	,	,	PUNCT
ftr-325	3593	3	we	we	PRON
ftr-325	3593	4	join	join	VERB
ftr-325	3593	5	the	the	DET
ftr-325	3593	6	ninth	ninth	ADJ
ftr-325	3593	7	and	and	CCONJ
ftr-325	3593	8	federal	federal	ADJ
ftr-325	3593	9	circuits	circuit	NOUN
ftr-325	3593	10	and	and	CCONJ
ftr-325	3593	11	conclude	conclude	VERB
ftr-325	3593	12	that	that	SCONJ
ftr-325	3593	13	colony	colony	NOUN
ftr-325	3593	14	forecloses	foreclose	VERB
ftr-325	3593	15	the	the	DET
ftr-325	3593	16	argument	argument	NOUN
ftr-325	3593	17	that	that	SCONJ
ftr-325	3593	18	home	home	NOUN
ftr-325	3593	19	concrete‘s	concrete‘s	PROPN
ftr-325	3593	20	overstated	overstate	VERB
ftr-325	3593	21	basis	basis	NOUN
ftr-325	3593	22	in	in	ADP
ftr-325	3593	23	its	its	PRON
ftr-325	3593	24	reporting	reporting	NOUN
ftr-325	3593	25	of	of	ADP
ftr-325	3593	26	the	the	DET
ftr-325	3593	27	short	short	ADJ
ftr-325	3593	28	sale	sale	NOUN
ftr-325	3593	29	proceeds	proceed	NOUN
ftr-325	3593	30	resulted	result	VERB
ftr-325	3593	31	in	in	ADP
ftr-325	3593	32	an	an	DET
ftr-325	3593	33	omission	omission	NOUN
ftr-325	3593	34	from	from	ADP
ftr-325	3593	35	its	its	PRON
ftr-325	3593	36	reported	report	VERB
ftr-325	3593	37	gross	gross	ADJ
ftr-325	3593	38	income	income	NOUN
ftr-325	3593	39	.	.	PUNCT
ftr-325	3594	1			PROPN
ftr-325	3594	2	judge	judge	PROPN
ftr-325	3594	3	wynn	wynn	PROPN
ftr-325	3594	4	concluded	conclude	VERB
ftr-325	3594	5	that	that	SCONJ
ftr-325	3594	6	the	the	DET
ftr-325	3594	7	regulation	regulation	NOUN
ftr-325	3594	8	was	be	AUX
ftr-325	3594	9	―not	―not	PROPN
ftr-325	3594	10	entitled	entitle	VERB
ftr-325	3594	11	to	to	ADP
ftr-325	3594	12	deference.‖	deference.‖	NOUN
ftr-325	3594	13	q.	q.	PROPN
ftr-325	3594	14	as	as	SCONJ
ftr-325	3594	15	did	do	VERB
ftr-325	3594	16	the	the	DET
ftr-325	3594	17	fifth	fifth	ADJ
ftr-325	3594	18	circuit	circuit	NOUN
ftr-325	3594	19	,	,	PUNCT
ftr-325	3594	20	which	which	PRON
ftr-325	3594	21	chided	chide	VERB
ftr-325	3594	22	the	the	DET
ftr-325	3594	23	seventh	seventh	ADJ
ftr-325	3594	24	circuit	circuit	NOUN
ftr-325	3594	25	for	for	ADP
ftr-325	3594	26	misinterpreting	misinterpret	VERB
ftr-325	3594	27	a	a	DET
ftr-325	3594	28	fifth	fifth	ADJ
ftr-325	3594	29	circuit	circuit	NOUN
ftr-325	3594	30	case	case	NOUN
ftr-325	3594	31	on	on	ADP
ftr-325	3594	32	which	which	PRON
ftr-325	3594	33	it	it	PRON
ftr-325	3594	34	relied	rely	VERB
ftr-325	3594	35	in	in	ADP
ftr-325	3594	36	beard	beard	PROPN
ftr-325	3594	37	.	.	PUNCT
ftr-325	3595	1	burks	burks	PROPN
ftr-325	3595	2	v.	v.	PROPN
ftr-325	3595	3	united	united	PROPN
ftr-325	3595	4	states	states	PROPN
ftr-325	3595	5	,	,	PUNCT
ftr-325	3595	6	633	633	NUM
ftr-325	3595	7	f.3d	f.3d	NUM
ftr-325	3595	8	347	347	NUM
ftr-325	3595	9	(	(	PUNCT
ftr-325	3595	10	5th	5th	ADJ
ftr-325	3595	11	cir	cir	NOUN
ftr-325	3595	12	.	.	PUNCT
ftr-325	3595	13	2/9/11	2/9/11	NUM
ftr-325	3595	14	)	)	PUNCT
ftr-325	3595	15	.	.	PUNCT
ftr-325	3596	1	the	the	DET
ftr-325	3596	2	fifth	fifth	ADJ
ftr-325	3596	3	circuit	circuit	NOUN
ftr-325	3596	4	(	(	PUNCT
ftr-325	3596	5	judge	judge	NOUN
ftr-325	3596	6	demoss	demoss	PROPN
ftr-325	3596	7	)	)	PUNCT
ftr-325	3596	8	also	also	ADV
ftr-325	3596	9	held	hold	VERB
ftr-325	3596	10	that	that	SCONJ
ftr-325	3596	11	an	an	DET
ftr-325	3596	12	overstatement	overstatement	NOUN
ftr-325	3596	13	of	of	ADP
ftr-325	3596	14	basis	basis	NOUN
ftr-325	3596	15	is	be	AUX
ftr-325	3596	16	not	not	PART
ftr-325	3596	17	an	an	DET
ftr-325	3596	18	omission	omission	NOUN
ftr-325	3596	19	from	from	ADP
ftr-325	3596	20	gross	gross	ADJ
ftr-325	3596	21	income	income	NOUN
ftr-325	3596	22	for	for	ADP
ftr-325	3596	23	purposes	purpose	NOUN
ftr-325	3596	24	of	of	ADP
ftr-325	3596	25	§	§	PROPN
ftr-325	3596	26	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3596	27	)	)	PUNCT
ftr-325	3596	28	.	.	PUNCT
ftr-325	3597	1	judge	judge	PROPN
ftr-325	3597	2	demoss	demoss	PROPN
ftr-325	3597	3	disagreed	disagree	VERB
ftr-325	3597	4	with	with	ADP
ftr-325	3597	5	the	the	DET
ftr-325	3597	6	seventh	seventh	ADJ
ftr-325	3597	7	circuit‘s	circuit‘s	NOUN
ftr-325	3597	8	interpretation	interpretation	NOUN
ftr-325	3597	9	of	of	ADP
ftr-325	3597	10	phinney	phinney	PROPN
ftr-325	3597	11	v.	v.	PROPN
ftr-325	3597	12	chambers	chamber	NOUN
ftr-325	3597	13	,	,	PUNCT
ftr-325	3597	14	392	392	NUM
ftr-325	3597	15	f.2d	f.2d	SYM
ftr-325	3597	16	680	680	NUM
ftr-325	3597	17	(	(	PUNCT
ftr-325	3597	18	5th	5th	ADJ
ftr-325	3597	19	cir	cir	NOUN
ftr-325	3597	20	.	.	PUNCT
ftr-325	3597	21	1968	1968	NUM
ftr-325	3597	22	)	)	PUNCT
ftr-325	3597	23	,	,	PUNCT
ftr-325	3597	24	as	as	ADP
ftr-325	3597	25	limiting	limit	VERB
ftr-325	3597	26	colony	colony	NOUN
ftr-325	3597	27	,	,	PUNCT
ftr-325	3597	28	stating	state	VERB
ftr-325	3597	29	that	that	SCONJ
ftr-325	3597	30	―the	―the	DET
ftr-325	3597	31	seventh	seventh	ADJ
ftr-325	3597	32	circuit	circuit	NOUN
ftr-325	3597	33	failed	fail	VERB
ftr-325	3597	34	to	to	PART
ftr-325	3597	35	note	note	VERB
ftr-325	3597	36	the	the	DET
ftr-325	3597	37	distinct	distinct	ADJ
ftr-325	3597	38	factual	factual	ADJ
ftr-325	3597	39	pattern	pattern	NOUN
ftr-325	3597	40	presented	present	VERB
ftr-325	3597	41	in	in	ADP
ftr-325	3597	42	phinney	phinney	NOUN
ftr-325	3597	43	,	,	PUNCT
ftr-325	3597	44	where	where	SCONJ
ftr-325	3597	45	the	the	DET
ftr-325	3597	46	taxpayers	taxpayer	NOUN
ftr-325	3597	47	had	have	AUX
ftr-325	3597	48	misstated	misstate	VERB
ftr-325	3597	49	the	the	DET
ftr-325	3597	50	very	very	ADJ
ftr-325	3597	51	nature	nature	NOUN
ftr-325	3597	52	of	of	ADP
ftr-325	3597	53	the	the	DET
ftr-325	3597	54	item	item	NOUN
ftr-325	3597	55	so	so	SCONJ
ftr-325	3597	56	that	that	SCONJ
ftr-325	3597	57	the	the	DET
ftr-325	3597	58	irs	irs	PROPN
ftr-325	3597	59	would	would	AUX
ftr-325	3597	60	not	not	PART
ftr-325	3597	61	have	have	AUX
ftr-325	3597	62	had	have	VERB
ftr-325	3597	63	any	any	DET
ftr-325	3597	64	reasonable	reasonable	ADJ
ftr-325	3597	65	way	way	NOUN
ftr-325	3597	66	of	of	ADP
ftr-325	3597	67	detecting	detect	VERB
ftr-325	3597	68	the	the	DET
ftr-325	3597	69	error	error	NOUN
ftr-325	3597	70	on	on	ADP
ftr-325	3597	71	the	the	DET
ftr-325	3597	72	tax	tax	NOUN
ftr-325	3597	73	return	return	NOUN
ftr-325	3597	74	.	.	PUNCT
ftr-325	3598	1	that	that	PRON
ftr-325	3598	2	is	be	AUX
ftr-325	3598	3	not	not	PART
ftr-325	3598	4	the	the	DET
ftr-325	3598	5	case	case	NOUN
ftr-325	3598	6	here.‖	here.‖	VERB
ftr-325	3598	7			NOUN
ftr-325	3598	8	in	in	ADP
ftr-325	3598	9	its	its	PRON
ftr-325	3598	10	final	final	ADJ
ftr-325	3598	11	footnote	footnote	NOUN
ftr-325	3598	12	,	,	PUNCT
ftr-325	3598	13	the	the	DET
ftr-325	3598	14	court	court	NOUN
ftr-325	3598	15	stated	state	VERB
ftr-325	3598	16	:	:	PUNCT
ftr-325	3598	17	although	although	SCONJ
ftr-325	3598	18	we	we	PRON
ftr-325	3598	19	hold	hold	VERB
ftr-325	3598	20	that	that	PRON
ftr-325	3598	21	§	§	PROPN
ftr-325	3598	22	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3598	23	)	)	PUNCT
ftr-325	3598	24	is	be	AUX
ftr-325	3598	25	unambiguous	unambiguous	ADJ
ftr-325	3598	26	and	and	CCONJ
ftr-325	3598	27	its	its	PRON
ftr-325	3598	28	meaning	meaning	NOUN
ftr-325	3598	29	is	be	AUX
ftr-325	3598	30	controlled	control	VERB
ftr-325	3598	31	by	by	ADP
ftr-325	3598	32	the	the	DET
ftr-325	3598	33	supreme	supreme	PROPN
ftr-325	3598	34	court‘s	court‘s	PROPN
ftr-325	3598	35	decision	decision	NOUN
ftr-325	3598	36	in	in	ADP
ftr-325	3598	37	colony	colony	NOUN
ftr-325	3598	38	,	,	PUNCT
ftr-325	3598	39	we	we	PRON
ftr-325	3598	40	note	note	VERB
ftr-325	3598	41	that	that	SCONJ
ftr-325	3598	42	even	even	ADV
ftr-325	3598	43	if	if	SCONJ
ftr-325	3598	44	the	the	DET
ftr-325	3598	45	statute	statute	NOUN
ftr-325	3598	46	686	686	NUM
ftr-325	3598	47	florida	florida	PROPN
ftr-325	3598	48	tax	tax	NOUN
ftr-325	3598	49	review	review	NOUN
ftr-325	3599	1	[	[	X
ftr-325	3599	2	vol	vol	NOUN
ftr-325	3599	3	.	.	PUNCT
ftr-325	3599	4	13:10	13:10	NUM
ftr-325	3599	5	was	be	AUX
ftr-325	3599	6	ambiguous	ambiguous	ADJ
ftr-325	3599	7	and	and	CCONJ
ftr-325	3599	8	colony	colony	NOUN
ftr-325	3599	9	was	be	AUX
ftr-325	3599	10	inapplicable	inapplicable	ADJ
ftr-325	3599	11	,	,	PUNCT
ftr-325	3599	12	it	it	PRON
ftr-325	3599	13	is	be	AUX
ftr-325	3599	14	unclear	unclear	ADJ
ftr-325	3599	15	whether	whether	SCONJ
ftr-325	3599	16	the	the	DET
ftr-325	3599	17	regulations	regulation	NOUN
ftr-325	3599	18	would	would	AUX
ftr-325	3599	19	be	be	AUX
ftr-325	3599	20	entitled	entitle	VERB
ftr-325	3599	21	to	to	ADP
ftr-325	3599	22	chevron	chevron	ADJ
ftr-325	3599	23	deference	deference	NOUN
ftr-325	3599	24	under	under	ADP
ftr-325	3599	25	mayo	mayo	PROPN
ftr-325	3599	26	foundation	foundation	PROPN
ftr-325	3599	27	for	for	ADP
ftr-325	3599	28	medical	medical	ADJ
ftr-325	3599	29	research	research	PROPN
ftr-325	3599	30	v.	v.	ADP
ftr-325	3599	31	united	united	PROPN
ftr-325	3599	32	states	states	PROPN
ftr-325	3599	33	,	,	PUNCT
ftr-325	3599	34	131	131	NUM
ftr-325	3599	35	s.	s.	PROPN
ftr-325	3599	36	ct	ct	PROPN
ftr-325	3599	37	.	.	PROPN
ftr-325	3599	38	704	704	NUM
ftr-325	3599	39	,	,	PUNCT
ftr-325	3599	40	711	711	NUM
ftr-325	3599	41	(	(	PUNCT
ftr-325	3599	42	2011	2011	NUM
ftr-325	3599	43	)	)	PUNCT
ftr-325	3599	44	.	.	PUNCT
ftr-325	3600	1	see	see	VERB
ftr-325	3600	2	,	,	PUNCT
ftr-325	3600	3	e.g.	e.g.	ADV
ftr-325	3600	4	,	,	PUNCT
ftr-325	3600	5	home	home	NOUN
ftr-325	3600	6	concrete	concrete	NOUN
ftr-325	3600	7	&	&	CCONJ
ftr-325	3600	8	supply	supply	NOUN
ftr-325	3600	9	,	,	PUNCT
ftr-325	3600	10	llc	llc	PROPN
ftr-325	3600	11	v.	v.	PROPN
ftr-325	3600	12	united	united	PROPN
ftr-325	3600	13	states	states	PROPN
ftr-325	3600	14	,	,	PUNCT
ftr-325	3601	1	[	[	X
ftr-325	3601	2	634	634	NUM
ftr-325	3601	3	f.3d	f.3d	NUM
ftr-325	3601	4	249	249	NUM
ftr-325	3601	5	]	]	PUNCT
ftr-325	3601	6	(	(	PUNCT
ftr-325	3601	7	4th	4th	ADJ
ftr-325	3601	8	cir	cir	NOUN
ftr-325	3601	9	.	.	PUNCT
ftr-325	3602	1	feb	feb	PROPN
ftr-325	3602	2	.	.	PROPN
ftr-325	3602	3	7	7	NUM
ftr-325	3602	4	,	,	PUNCT
ftr-325	3602	5	2011	2011	NUM
ftr-325	3602	6	)	)	PUNCT
ftr-325	3602	7	(	(	PUNCT
ftr-325	3602	8	declining	decline	VERB
ftr-325	3602	9	to	to	PART
ftr-325	3602	10	afford	afford	VERB
ftr-325	3602	11	the	the	DET
ftr-325	3602	12	regulations	regulation	NOUN
ftr-325	3602	13	chevron	chevron	NOUN
ftr-325	3602	14	deference	deference	NOUN
ftr-325	3602	15	because	because	SCONJ
ftr-325	3602	16	the	the	DET
ftr-325	3602	17	statute	statute	NOUN
ftr-325	3602	18	is	be	AUX
ftr-325	3602	19	unambiguous	unambiguous	ADJ
ftr-325	3602	20	as	as	SCONJ
ftr-325	3602	21	recognized	recognize	VERB
ftr-325	3602	22	by	by	ADP
ftr-325	3602	23	the	the	DET
ftr-325	3602	24	supreme	supreme	PROPN
ftr-325	3602	25	court	court	PROPN
ftr-325	3602	26	in	in	ADP
ftr-325	3602	27	colony	colony	NOUN
ftr-325	3602	28	)	)	PUNCT
ftr-325	3602	29	.	.	PUNCT
ftr-325	3603	1	in	in	ADP
ftr-325	3603	2	mayo	mayo	NOUN
ftr-325	3603	3	,	,	PUNCT
ftr-325	3603	4	the	the	DET
ftr-325	3603	5	court	court	NOUN
ftr-325	3603	6	held	hold	VERB
ftr-325	3603	7	that	that	SCONJ
ftr-325	3603	8	the	the	DET
ftr-325	3603	9	principles	principle	NOUN
ftr-325	3603	10	underlying	underlie	VERB
ftr-325	3603	11	its	its	PRON
ftr-325	3603	12	decision	decision	NOUN
ftr-325	3603	13	in	in	ADP
ftr-325	3603	14	chevron	chevron	PROPN
ftr-325	3603	15	―apply	―apply	ADV
ftr-325	3603	16	with	with	ADP
ftr-325	3603	17	full	full	ADJ
ftr-325	3603	18	force	force	NOUN
ftr-325	3603	19	in	in	ADP
ftr-325	3603	20	the	the	DET
ftr-325	3603	21	tax	tax	NOUN
ftr-325	3603	22	context‖	context‖	PROPN
ftr-325	3603	23	and	and	CCONJ
ftr-325	3603	24	applied	apply	VERB
ftr-325	3603	25	chevron	chevron	NOUN
ftr-325	3603	26	to	to	ADP
ftr-325	3603	27	treasury	treasury	PROPN
ftr-325	3603	28	regulations	regulation	NOUN
ftr-325	3603	29	issued	issue	VERB
ftr-325	3603	30	pursuant	pursuant	ADJ
ftr-325	3603	31	to	to	ADP
ftr-325	3603	32	26	26	NUM
ftr-325	3603	33	u.s.c	u.s.c	ADJ
ftr-325	3603	34	.	.	PUNCT
ftr-325	3604	1	§	§	PROPN
ftr-325	3604	2	7805(a	7805(a	NUM
ftr-325	3604	3	)	)	PUNCT
ftr-325	3604	4	.	.	PUNCT
ftr-325	3605	1	i	i	PRON
ftr-325	3605	2	d.	d.	PROPN
ftr-325	3605	3	at	at	ADP
ftr-325	3605	4	707	707	NUM
ftr-325	3605	5	.	.	PUNCT
ftr-325	3606	1	significantly	significantly	ADV
ftr-325	3606	2	,	,	PUNCT
ftr-325	3606	3	in	in	ADP
ftr-325	3606	4	mayo	mayo	NOUN
ftr-325	3606	5	the	the	DET
ftr-325	3606	6	supreme	supreme	PROPN
ftr-325	3606	7	court	court	PROPN
ftr-325	3606	8	was	be	AUX
ftr-325	3606	9	not	not	PART
ftr-325	3606	10	faced	face	VERB
ftr-325	3606	11	with	with	ADP
ftr-325	3606	12	a	a	DET
ftr-325	3606	13	situation	situation	NOUN
ftr-325	3606	14	where	where	SCONJ
ftr-325	3606	15	,	,	PUNCT
ftr-325	3606	16	during	during	ADP
ftr-325	3606	17	the	the	DET
ftr-325	3606	18	pendency	pendency	NOUN
ftr-325	3606	19	of	of	ADP
ftr-325	3606	20	the	the	DET
ftr-325	3606	21	suit	suit	NOUN
ftr-325	3606	22	,	,	PUNCT
ftr-325	3606	23	the	the	DET
ftr-325	3606	24	treasury	treasury	NOUN
ftr-325	3606	25	promulgated	promulgate	VERB
ftr-325	3606	26	determinative	determinative	ADJ
ftr-325	3606	27	,	,	PUNCT
ftr-325	3606	28	retroactive	retroactive	ADJ
ftr-325	3606	29	regulations	regulation	NOUN
ftr-325	3606	30	following	follow	VERB
ftr-325	3606	31	prior	prior	ADJ
ftr-325	3606	32	adverse	adverse	ADJ
ftr-325	3606	33	judicial	judicial	ADJ
ftr-325	3606	34	decisions	decision	NOUN
ftr-325	3606	35	on	on	ADP
ftr-325	3606	36	the	the	DET
ftr-325	3606	37	identical	identical	ADJ
ftr-325	3606	38	legal	legal	ADJ
ftr-325	3606	39	issue	issue	NOUN
ftr-325	3606	40	.	.	PUNCT
ftr-325	3607	1	―deference	―deference	ADP
ftr-325	3607	2	to	to	ADP
ftr-325	3607	3	what	what	PRON
ftr-325	3607	4	appears	appear	VERB
ftr-325	3607	5	to	to	PART
ftr-325	3607	6	be	be	AUX
ftr-325	3607	7	nothing	nothing	PRON
ftr-325	3607	8	more	more	ADJ
ftr-325	3607	9	than	than	ADP
ftr-325	3607	10	an	an	DET
ftr-325	3607	11	agency‘s	agency‘s	NOUN
ftr-325	3607	12	convenient	convenient	ADJ
ftr-325	3607	13	litigating	litigating	NOUN
ftr-325	3607	14	position‖	position‖	PROPN
ftr-325	3607	15	is	be	AUX
ftr-325	3607	16	―entirely	―entirely	ADV
ftr-325	3607	17	inappropriate.‖	inappropriate.‖	PROPN
ftr-325	3607	18	bowen	bowen	PROPN
ftr-325	3607	19	v.	v.	PROPN
ftr-325	3607	20	georgetown	georgetown	PROPN
ftr-325	3607	21	univ	univ	PROPN
ftr-325	3607	22	.	.	PUNCT
ftr-325	3608	1	hosp	hosp	PROPN
ftr-325	3608	2	.	.	PUNCT
ftr-325	3609	1	,	,	PUNCT
ftr-325	3609	2	488	488	NUM
ftr-325	3609	3	u.s	u.s	PROPN
ftr-325	3609	4	.	.	PROPN
ftr-325	3609	5	204	204	NUM
ftr-325	3609	6	,	,	PUNCT
ftr-325	3609	7	213	213	NUM
ftr-325	3609	8	(	(	PUNCT
ftr-325	3609	9	1988	1988	NUM
ftr-325	3609	10	)	)	PUNCT
ftr-325	3609	11	.	.	PUNCT
ftr-325	3610	1	the	the	DET
ftr-325	3610	2	commissioner	commissioner	NOUN
ftr-325	3610	3	―may	―may	PROPN
ftr-325	3610	4	not	not	PART
ftr-325	3610	5	take	take	VERB
ftr-325	3610	6	advantage	advantage	NOUN
ftr-325	3610	7	of	of	ADP
ftr-325	3610	8	his	his	PRON
ftr-325	3610	9	power	power	NOUN
ftr-325	3610	10	to	to	PART
ftr-325	3610	11	promulgate	promulgate	VERB
ftr-325	3610	12	retroactive	retroactive	ADJ
ftr-325	3610	13	regulations	regulation	NOUN
ftr-325	3610	14	during	during	ADP
ftr-325	3610	15	the	the	DET
ftr-325	3610	16	course	course	NOUN
ftr-325	3610	17	of	of	ADP
ftr-325	3610	18	a	a	DET
ftr-325	3610	19	litigation	litigation	NOUN
ftr-325	3610	20	for	for	ADP
ftr-325	3610	21	the	the	DET
ftr-325	3610	22	purpose	purpose	NOUN
ftr-325	3610	23	of	of	ADP
ftr-325	3610	24	providing	provide	VERB
ftr-325	3610	25	himself	himself	PRON
ftr-325	3610	26	with	with	ADP
ftr-325	3610	27	a	a	DET
ftr-325	3610	28	defense	defense	NOUN
ftr-325	3610	29	based	base	VERB
ftr-325	3610	30	on	on	ADP
ftr-325	3610	31	the	the	DET
ftr-325	3610	32	presumption	presumption	NOUN
ftr-325	3610	33	of	of	ADP
ftr-325	3610	34	validity	validity	NOUN
ftr-325	3610	35	accorded	accord	VERB
ftr-325	3610	36	to	to	ADP
ftr-325	3610	37	such	such	ADJ
ftr-325	3610	38	regulations.‖	regulations.‖	NOUN
ftr-325	3610	39	chock	chock	ADJ
ftr-325	3610	40	full	full	ADJ
ftr-325	3610	41	o	o	NOUN
ftr-325	3610	42	’	'	PUNCT
ftr-325	3610	43	nuts	nuts	PROPN
ftr-325	3610	44	corp	corp	PROPN
ftr-325	3610	45	.	.	PROPN
ftr-325	3610	46	v.	v.	PROPN
ftr-325	3610	47	united	united	PROPN
ftr-325	3610	48	states	states	PROPN
ftr-325	3610	49	,	,	PUNCT
ftr-325	3610	50	453	453	NUM
ftr-325	3610	51	f.2d	f.2d	NUM
ftr-325	3610	52	300	300	NUM
ftr-325	3610	53	,	,	PUNCT
ftr-325	3610	54	303	303	NUM
ftr-325	3610	55	(	(	PUNCT
ftr-325	3610	56	2d	2d	NUM
ftr-325	3610	57	cir	cir	NOUN
ftr-325	3610	58	.	.	PROPN
ftr-325	3610	59	1971	1971	NUM
ftr-325	3610	60	)	)	PUNCT
ftr-325	3610	61	.	.	PUNCT
ftr-325	3611	1	moreover	moreover	ADV
ftr-325	3611	2	,	,	PUNCT
ftr-325	3611	3	mayo	mayo	PROPN
ftr-325	3611	4	emphasized	emphasize	VERB
ftr-325	3611	5	that	that	SCONJ
ftr-325	3611	6	the	the	DET
ftr-325	3611	7	regulations	regulation	NOUN
ftr-325	3611	8	at	at	ADP
ftr-325	3611	9	issue	issue	NOUN
ftr-325	3611	10	had	have	AUX
ftr-325	3611	11	been	be	AUX
ftr-325	3611	12	promulgated	promulgate	VERB
ftr-325	3611	13	following	follow	VERB
ftr-325	3611	14	notice	notice	NOUN
ftr-325	3611	15	and	and	CCONJ
ftr-325	3611	16	comment	comment	NOUN
ftr-325	3611	17	procedures	procedure	NOUN
ftr-325	3611	18	,	,	PUNCT
ftr-325	3611	19	―a	―a	NOUN
ftr-325	3611	20	consideration	consideration	NOUN
ftr-325	3611	21	identified	identify	VERB
ftr-325	3611	22	.	.	PUNCT
ftr-325	3611	23	.	.	PUNCT
ftr-325	3612	1	.	.	PUNCT
ftr-325	3613	1	as	as	ADP
ftr-325	3613	2	a	a	DET
ftr-325	3613	3	significant	significant	ADJ
ftr-325	3613	4	sign	sign	NOUN
ftr-325	3613	5	that	that	SCONJ
ftr-325	3613	6	a	a	DET
ftr-325	3613	7	rule	rule	NOUN
ftr-325	3613	8	merits	merit	VERB
ftr-325	3613	9	chevron	chevron	ADJ
ftr-325	3613	10	deference.‖	deference.‖	NOUN
ftr-325	3613	11	131	131	NUM
ftr-325	3613	12	s.	s.	PROPN
ftr-325	3613	13	ct	ct	PROPN
ftr-325	3613	14	.	.	PUNCT
ftr-325	3614	1	at	at	ADP
ftr-325	3614	2	714	714	NUM
ftr-325	3614	3	.	.	PUNCT
ftr-325	3615	1	legislative	legislative	ADJ
ftr-325	3615	2	regulations	regulation	NOUN
ftr-325	3615	3	are	be	AUX
ftr-325	3615	4	generally	generally	ADV
ftr-325	3615	5	subject	subject	ADJ
ftr-325	3615	6	to	to	ADP
ftr-325	3615	7	notice	notice	NOUN
ftr-325	3615	8	and	and	CCONJ
ftr-325	3615	9	comment	comment	NOUN
ftr-325	3615	10	procedure	procedure	NOUN
ftr-325	3615	11	pursuant	pursuant	ADJ
ftr-325	3615	12	to	to	ADP
ftr-325	3615	13	the	the	DET
ftr-325	3615	14	administrative	administrative	ADJ
ftr-325	3615	15	procedure	procedure	NOUN
ftr-325	3615	16	act	act	NOUN
ftr-325	3615	17	.	.	PUNCT
ftr-325	3616	1	see	see	VERB
ftr-325	3616	2	5	5	NUM
ftr-325	3616	3	u.s.c	u.s.c	ADJ
ftr-325	3616	4	.	.	PUNCT
ftr-325	3617	1	§	§	PROPN
ftr-325	3617	2	553(b)(a	553(b)(a	PROPN
ftr-325	3617	3	)	)	PUNCT
ftr-325	3617	4	.	.	PUNCT
ftr-325	3618	1	here	here	ADV
ftr-325	3618	2	,	,	PUNCT
ftr-325	3618	3	the	the	DET
ftr-325	3618	4	government	government	NOUN
ftr-325	3618	5	issued	issue	VERB
ftr-325	3618	6	the	the	DET
ftr-325	3618	7	temporary	temporary	ADJ
ftr-325	3618	8	regulations	regulation	NOUN
ftr-325	3618	9	without	without	ADP
ftr-325	3618	10	subjecting	subject	VERB
ftr-325	3618	11	them	they	PRON
ftr-325	3618	12	to	to	PART
ftr-325	3618	13	notice	notice	VERB
ftr-325	3618	14	and	and	CCONJ
ftr-325	3618	15	comment	comment	NOUN
ftr-325	3618	16	procedures	procedure	NOUN
ftr-325	3618	17	.	.	PUNCT
ftr-325	3619	1	this	this	PRON
ftr-325	3619	2	is	be	AUX
ftr-325	3619	3	a	a	DET
ftr-325	3619	4	practice	practice	NOUN
ftr-325	3619	5	that	that	SCONJ
ftr-325	3619	6	the	the	DET
ftr-325	3619	7	treasury	treasury	NOUN
ftr-325	3619	8	apparently	apparently	ADV
ftr-325	3619	9	employs	employ	VERB
ftr-325	3619	10	regularly	regularly	ADV
ftr-325	3619	11	.	.	PUNCT
ftr-325	3620	1	see	see	VERB
ftr-325	3620	2	kristin	kristin	PROPN
ftr-325	3620	3	e.	e.	PROPN
ftr-325	3620	4	hickman	hickman	PROPN
ftr-325	3620	5	,	,	PUNCT
ftr-325	3620	6	a	a	DET
ftr-325	3620	7	problem	problem	NOUN
ftr-325	3620	8	of	of	ADP
ftr-325	3620	9	remedy	remedy	NOUN
ftr-325	3620	10	:	:	PUNCT
ftr-325	3620	11	responding	respond	VERB
ftr-325	3620	12	to	to	ADP
ftr-325	3620	13	treasury	treasury	PROPN
ftr-325	3620	14	’s	’s	PART
ftr-325	3620	15	(	(	PUNCT
ftr-325	3620	16	lack	lack	NOUN
ftr-325	3620	17	of	of	ADP
ftr-325	3620	18	)	)	PUNCT
ftr-325	3620	19	compliance	compliance	NOUN
ftr-325	3620	20	with	with	ADP
ftr-325	3620	21	administrative	administrative	ADJ
ftr-325	3620	22	procedure	procedure	NOUN
ftr-325	3620	23	act	act	NOUN
ftr-325	3620	24	rulemaking	rulemaking	NOUN
ftr-325	3620	25	requirements	requirement	NOUN
ftr-325	3620	26	,	,	PUNCT
ftr-325	3620	27	76	76	NUM
ftr-325	3620	28	geo	geo	PROPN
ftr-325	3620	29	.	.	PROPN
ftr-325	3620	30	wash	wash	PROPN
ftr-325	3620	31	.	.	PUNCT
ftr-325	3621	1	l.	l.	PROPN
ftr-325	3621	2	rev	rev	PROPN
ftr-325	3621	3	.	.	PROPN
ftr-325	3621	4	1153	1153	NUM
ftr-325	3621	5	,	,	PUNCT
ftr-325	3621	6	1158	1158	NUM
ftr-325	3621	7	-	-	SYM
ftr-325	3621	8	60	60	NUM
ftr-325	3621	9	(	(	PUNCT
ftr-325	3621	10	2008	2008	NUM
ftr-325	3621	11	)	)	PUNCT
ftr-325	3621	12	(	(	PUNCT
ftr-325	3621	13	noting	note	VERB
ftr-325	3621	14	that	that	SCONJ
ftr-325	3621	15	the	the	DET
ftr-325	3621	16	treasury	treasury	NOUN
ftr-325	3621	17	frequently	frequently	ADV
ftr-325	3621	18	issues	issue	VERB
ftr-325	3621	19	purportedly	purportedly	ADV
ftr-325	3621	20	binding	bind	VERB
ftr-325	3621	21	temporary	temporary	ADJ
ftr-325	3621	22	regulations	regulation	NOUN
ftr-325	3621	23	open	open	ADJ
ftr-325	3621	24	to	to	PART
ftr-325	3621	25	notice	notice	VERB
ftr-325	3621	26	and	and	CCONJ
ftr-325	3621	27	comment	comment	VERB
ftr-325	3621	28	only	only	ADV
ftr-325	3621	29	after	after	ADP
ftr-325	3621	30	promulgation	promulgation	NOUN
ftr-325	3621	31	and	and	CCONJ
ftr-325	3621	32	often	often	ADV
ftr-325	3621	33	denies	deny	VERB
ftr-325	3621	34	the	the	DET
ftr-325	3621	35	applicability	applicability	NOUN
ftr-325	3621	36	of	of	ADP
ftr-325	3621	37	the	the	DET
ftr-325	3621	38	notice	notice	NOUN
ftr-325	3621	39	and	and	CCONJ
ftr-325	3621	40	comment	comment	NOUN
ftr-325	3621	41	procedure	procedure	NOUN
ftr-325	3621	42	when	when	SCONJ
ftr-325	3621	43	issuing	issue	VERB
ftr-325	3621	44	its	its	PRON
ftr-325	3621	45	regulations	regulation	NOUN
ftr-325	3621	46	because	because	SCONJ
ftr-325	3621	47	that	that	PRON
ftr-325	3621	48	2013	2013	NUM
ftr-325	3621	49	]	]	PUNCT
ftr-325	3621	50	recent	recent	ADJ
ftr-325	3621	51	developments	development	NOUN
ftr-325	3621	52	in	in	ADP
ftr-325	3621	53	federal	federal	ADJ
ftr-325	3621	54	income	income	NOUN
ftr-325	3621	55	taxation	taxation	NOUN
ftr-325	3621	56	687	687	NUM
ftr-325	3621	57	requirement	requirement	NOUN
ftr-325	3621	58	does	do	AUX
ftr-325	3621	59	not	not	PART
ftr-325	3621	60	apply	apply	VERB
ftr-325	3621	61	to	to	ADP
ftr-325	3621	62	regulations	regulation	NOUN
ftr-325	3621	63	that	that	PRON
ftr-325	3621	64	are	be	AUX
ftr-325	3621	65	not	not	PART
ftr-325	3621	66	a	a	DET
ftr-325	3621	67	significant	significant	ADJ
ftr-325	3621	68	regulatory	regulatory	ADJ
ftr-325	3621	69	action	action	NOUN
ftr-325	3621	70	,	,	PUNCT
ftr-325	3621	71	while	while	SCONJ
ftr-325	3621	72	continuing	continue	VERB
ftr-325	3621	73	to	to	PART
ftr-325	3621	74	assert	assert	VERB
ftr-325	3621	75	that	that	SCONJ
ftr-325	3621	76	the	the	DET
ftr-325	3621	77	regulations	regulation	NOUN
ftr-325	3621	78	are	be	AUX
ftr-325	3621	79	entitled	entitle	VERB
ftr-325	3621	80	to	to	ADP
ftr-325	3621	81	legislative	legislative	ADJ
ftr-325	3621	82	regulation	regulation	NOUN
ftr-325	3621	83	level	level	NOUN
ftr-325	3621	84	deference	deference	NOUN
ftr-325	3621	85	before	before	ADP
ftr-325	3621	86	the	the	DET
ftr-325	3621	87	courts	court	NOUN
ftr-325	3621	88	)	)	PUNCT
ftr-325	3621	89	.	.	PUNCT
ftr-325	3622	1	that	that	SCONJ
ftr-325	3622	2	the	the	DET
ftr-325	3622	3	government	government	NOUN
ftr-325	3622	4	allowed	allow	VERB
ftr-325	3622	5	for	for	ADP
ftr-325	3622	6	notice	notice	NOUN
ftr-325	3622	7	and	and	CCONJ
ftr-325	3622	8	comment	comment	NOUN
ftr-325	3622	9	after	after	SCONJ
ftr-325	3622	10	the	the	DET
ftr-325	3622	11	final	final	ADJ
ftr-325	3622	12	regulations	regulation	NOUN
ftr-325	3622	13	were	be	AUX
ftr-325	3622	14	enacted	enact	VERB
ftr-325	3622	15	is	be	AUX
ftr-325	3622	16	not	not	PART
ftr-325	3622	17	an	an	DET
ftr-325	3622	18	acceptable	acceptable	ADJ
ftr-325	3622	19	substitute	substitute	NOUN
ftr-325	3622	20	for	for	ADP
ftr-325	3622	21	prepromulgation	prepromulgation	NOUN
ftr-325	3622	22	notice	notice	NOUN
ftr-325	3622	23	and	and	CCONJ
ftr-325	3622	24	comment	comment	NOUN
ftr-325	3622	25	.	.	PUNCT
ftr-325	3623	1	see	see	VERB
ftr-325	3623	2	u.s	u.s	PROPN
ftr-325	3623	3	.	.	PROPN
ftr-325	3623	4	steel	steel	PROPN
ftr-325	3623	5	corp	corp	PROPN
ftr-325	3623	6	.	.	PROPN
ftr-325	3624	1	v.	v.	PROPN
ftr-325	3624	2	u.s	u.s	PROPN
ftr-325	3624	3	.	.	PROPN
ftr-325	3624	4	epa	epa	PROPN
ftr-325	3624	5	,	,	PUNCT
ftr-325	3624	6	595	595	NUM
ftr-325	3624	7	f.2d	f.2d	NOUN
ftr-325	3624	8	207	207	NUM
ftr-325	3624	9	,	,	PUNCT
ftr-325	3624	10	214	214	NUM
ftr-325	3624	11	-	-	SYM
ftr-325	3624	12	15	15	NUM
ftr-325	3624	13	(	(	PUNCT
ftr-325	3624	14	5th	5th	ADJ
ftr-325	3624	15	cir	cir	NOUN
ftr-325	3624	16	.	.	PUNCT
ftr-325	3624	17	1979	1979	NUM
ftr-325	3624	18	)	)	PUNCT
ftr-325	3624	19	.	.	PUNCT
ftr-325	3625	1	r.	r.	PROPN
ftr-325	3625	2	finally	finally	ADV
ftr-325	3625	3	,	,	PUNCT
ftr-325	3625	4	a	a	DET
ftr-325	3625	5	court	court	NOUN
ftr-325	3625	6	that	that	PRON
ftr-325	3625	7	read	read	VERB
ftr-325	3625	8	colony	colony	NOUN
ftr-325	3625	9	very	very	ADV
ftr-325	3625	10	very	very	ADV
ftr-325	3625	11	carefully	carefully	ADV
ftr-325	3625	12	and	and	CCONJ
ftr-325	3625	13	understands	understand	VERB
ftr-325	3625	14	what	what	DET
ftr-325	3625	15	colony	colony	NOUN
ftr-325	3625	16	really	really	ADV
ftr-325	3625	17	said	say	VERB
ftr-325	3625	18	and	and	CCONJ
ftr-325	3625	19	what	what	PRON
ftr-325	3625	20	it	it	PRON
ftr-325	3625	21	really	really	ADV
ftr-325	3625	22	did	do	AUX
ftr-325	3625	23	not	not	PART
ftr-325	3625	24	say	say	VERB
ftr-325	3625	25	.	.	PUNCT
ftr-325	3626	1	grapevine	grapevine	NOUN
ftr-325	3626	2	imports	import	NOUN
ftr-325	3626	3	,	,	PUNCT
ftr-325	3626	4	ltd	ltd	PROPN
ftr-325	3626	5	.	.	PROPN
ftr-325	3627	1	v.	v.	PROPN
ftr-325	3627	2	united	united	PROPN
ftr-325	3627	3	states	states	PROPN
ftr-325	3627	4	,	,	PUNCT
ftr-325	3627	5	636	636	NUM
ftr-325	3627	6	f.3d	f.3d	NUM
ftr-325	3627	7	1368	1368	NUM
ftr-325	3627	8	(	(	PUNCT
ftr-325	3627	9	fed	fed	PROPN
ftr-325	3627	10	.	.	PUNCT
ftr-325	3627	11	cir	cir	PROPN
ftr-325	3627	12	.	.	PUNCT
ftr-325	3628	1	3/11/11	3/11/11	NUM
ftr-325	3628	2	)	)	PUNCT
ftr-325	3628	3	,	,	PUNCT
ftr-325	3628	4	rev’g	rev’g	PROPN
ftr-325	3628	5	77	77	NUM
ftr-325	3628	6	fed	fed	PROPN
ftr-325	3628	7	.	.	PUNCT
ftr-325	3629	1	cl	cl	NOUN
ftr-325	3629	2	.	.	PUNCT
ftr-325	3630	1	505	505	NUM
ftr-325	3630	2	(	(	PUNCT
ftr-325	3630	3	2007	2007	NUM
ftr-325	3630	4	)	)	PUNCT
ftr-325	3630	5	.	.	PUNCT
ftr-325	3631	1	the	the	DET
ftr-325	3631	2	federal	federal	ADJ
ftr-325	3631	3	circuit	circuit	NOUN
ftr-325	3631	4	,	,	PUNCT
ftr-325	3631	5	in	in	ADP
ftr-325	3631	6	a	a	DET
ftr-325	3631	7	unanimous	unanimous	ADJ
ftr-325	3631	8	panel	panel	NOUN
ftr-325	3631	9	opinion	opinion	NOUN
ftr-325	3631	10	by	by	ADP
ftr-325	3631	11	judge	judge	PROPN
ftr-325	3631	12	prost	prost	PROPN
ftr-325	3631	13	,	,	PUNCT
ftr-325	3631	14	reversed	reverse	VERB
ftr-325	3631	15	the	the	DET
ftr-325	3631	16	court	court	NOUN
ftr-325	3631	17	of	of	ADP
ftr-325	3631	18	federal	federal	ADJ
ftr-325	3631	19	claims	claim	NOUN
ftr-325	3631	20	holding	hold	VERB
ftr-325	3631	21	that	that	SCONJ
ftr-325	3631	22	the	the	DET
ftr-325	3631	23	six	six	NUM
ftr-325	3631	24	-	-	PUNCT
ftr-325	3631	25	year	year	NOUN
ftr-325	3631	26	statute	statute	NOUN
ftr-325	3631	27	of	of	ADP
ftr-325	3631	28	limitations	limitation	NOUN
ftr-325	3631	29	does	do	AUX
ftr-325	3631	30	not	not	PART
ftr-325	3631	31	apply	apply	VERB
ftr-325	3631	32	to	to	ADP
ftr-325	3631	33	an	an	DET
ftr-325	3631	34	understatement	understatement	NOUN
ftr-325	3631	35	of	of	ADP
ftr-325	3631	36	gross	gross	ADJ
ftr-325	3631	37	income	income	NOUN
ftr-325	3631	38	attributable	attributable	ADJ
ftr-325	3631	39	to	to	ADP
ftr-325	3631	40	a	a	DET
ftr-325	3631	41	basis	basis	NOUN
ftr-325	3631	42	overstatement	overstatement	NOUN
ftr-325	3631	43	.	.	PUNCT
ftr-325	3632	1	the	the	DET
ftr-325	3632	2	court	court	NOUN
ftr-325	3632	3	of	of	ADP
ftr-325	3632	4	federal	federal	ADJ
ftr-325	3632	5	claims	claim	NOUN
ftr-325	3632	6	had	have	AUX
ftr-325	3632	7	relied	rely	VERB
ftr-325	3632	8	on	on	ADP
ftr-325	3632	9	the	the	DET
ftr-325	3632	10	supreme	supreme	PROPN
ftr-325	3632	11	court‘s	court‘s	PROPN
ftr-325	3632	12	decision	decision	NOUN
ftr-325	3632	13	in	in	ADP
ftr-325	3632	14	colony	colony	NOUN
ftr-325	3632	15	,	,	PUNCT
ftr-325	3632	16	inc	inc	PROPN
ftr-325	3632	17	.	.	PROPN
ftr-325	3633	1	v.	v.	PROPN
ftr-325	3633	2	commissioner	commissioner	PROPN
ftr-325	3633	3	,	,	PUNCT
ftr-325	3633	4	357	357	NUM
ftr-325	3633	5	u.s	u.s	PROPN
ftr-325	3633	6	.	.	PROPN
ftr-325	3633	7	28	28	NUM
ftr-325	3633	8	(	(	PUNCT
ftr-325	3633	9	1958	1958	NUM
ftr-325	3633	10	)	)	PUNCT
ftr-325	3633	11	.	.	PUNCT
ftr-325	3634	1	however	however	ADV
ftr-325	3634	2	,	,	PUNCT
ftr-325	3634	3	the	the	DET
ftr-325	3634	4	court	court	NOUN
ftr-325	3634	5	of	of	ADP
ftr-325	3634	6	appeals	appeal	NOUN
ftr-325	3634	7	for	for	ADP
ftr-325	3634	8	the	the	DET
ftr-325	3634	9	federal	federal	ADJ
ftr-325	3634	10	circuit	circuit	NOUN
ftr-325	3634	11	applied	apply	VERB
ftr-325	3634	12	reg	reg	NOUN
ftr-325	3634	13	.	.	PUNCT
ftr-325	3635	1	§	§	PROPN
ftr-325	3635	2	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3635	3	and	and	CCONJ
ftr-325	3635	4	reg	reg	NOUN
ftr-325	3635	5	.	.	PUNCT
ftr-325	3636	1	§	§	PROPN
ftr-325	3636	2	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-325	3636	3	,	,	PUNCT
ftr-325	3636	4	after	after	ADP
ftr-325	3636	5	first	first	ADV
ftr-325	3636	6	concluding	conclude	VERB
ftr-325	3636	7	that	that	SCONJ
ftr-325	3636	8	the	the	DET
ftr-325	3636	9	supreme	supreme	PROPN
ftr-325	3636	10	court‘s	court‘s	PROPN
ftr-325	3636	11	opinion	opinion	NOUN
ftr-325	3636	12	in	in	ADP
ftr-325	3636	13	mayo	mayo	PROPN
ftr-325	3636	14	foundation	foundation	PROPN
ftr-325	3636	15	for	for	ADP
ftr-325	3636	16	medical	medical	ADJ
ftr-325	3636	17	education	education	NOUN
ftr-325	3636	18	and	and	CCONJ
ftr-325	3636	19	research	research	NOUN
ftr-325	3636	20	v.	v.	PROPN
ftr-325	3636	21	united	united	PROPN
ftr-325	3636	22	states	states	PROPN
ftr-325	3636	23	,	,	PUNCT
ftr-325	3636	24	131	131	NUM
ftr-325	3636	25	s.	s.	PROPN
ftr-325	3636	26	ct	ct	PROPN
ftr-325	3636	27	.	.	PROPN
ftr-325	3636	28	704	704	NUM
ftr-325	3636	29	(	(	PUNCT
ftr-325	3636	30	2011	2011	NUM
ftr-325	3636	31	)	)	PUNCT
ftr-325	3636	32	,	,	PUNCT
ftr-325	3636	33	unambiguously	unambiguously	ADV
ftr-325	3636	34	held	hold	VERB
ftr-325	3636	35	that	that	SCONJ
ftr-325	3636	36	a	a	DET
ftr-325	3636	37	subsequently	subsequently	ADV
ftr-325	3636	38	promulgated	promulgate	VERB
ftr-325	3636	39	treasury	treasury	NOUN
ftr-325	3636	40	regulation	regulation	NOUN
ftr-325	3636	41	could	could	AUX
ftr-325	3636	42	overrule	overrule	VERB
ftr-325	3636	43	a	a	DET
ftr-325	3636	44	prior	prior	ADJ
ftr-325	3636	45	judicial	judicial	ADJ
ftr-325	3636	46	decision	decision	NOUN
ftr-325	3636	47	(	(	PUNCT
ftr-325	3636	48	including	include	VERB
ftr-325	3636	49	a	a	DET
ftr-325	3636	50	supreme	supreme	ADJ
ftr-325	3636	51	court	court	NOUN
ftr-325	3636	52	decision	decision	NOUN
ftr-325	3636	53	)	)	PUNCT
ftr-325	3636	54	,	,	PUNCT
ftr-325	3636	55	as	as	ADV
ftr-325	3636	56	long	long	ADV
ftr-325	3636	57	as	as	SCONJ
ftr-325	3636	58	the	the	DET
ftr-325	3636	59	regulation	regulation	NOUN
ftr-325	3636	60	was	be	AUX
ftr-325	3636	61	valid	valid	ADJ
ftr-325	3636	62	under	under	ADP
ftr-325	3636	63	the	the	DET
ftr-325	3636	64	standards	standard	NOUN
ftr-325	3636	65	of	of	ADP
ftr-325	3636	66	chevron	chevron	NOUN
ftr-325	3636	67	,	,	PUNCT
ftr-325	3636	68	usa	usa	PROPN
ftr-325	3636	69	,	,	PUNCT
ftr-325	3636	70	inc	inc	PROPN
ftr-325	3636	71	.	.	PROPN
ftr-325	3637	1	v.	v.	ADP
ftr-325	3637	2	natural	natural	ADJ
ftr-325	3637	3	resources	resource	NOUN
ftr-325	3637	4	defense	defense	PROPN
ftr-325	3637	5	council	council	PROPN
ftr-325	3637	6	,	,	PUNCT
ftr-325	3637	7	inc	inc	PROPN
ftr-325	3637	8	.	.	PROPN
ftr-325	3637	9	,	,	PUNCT
ftr-325	3637	10	467	467	NUM
ftr-325	3637	11	u.s	u.s	PROPN
ftr-325	3637	12	.	.	PROPN
ftr-325	3637	13	837	837	NUM
ftr-325	3637	14	(	(	PUNCT
ftr-325	3637	15	1984	1984	NUM
ftr-325	3637	16	)	)	PUNCT
ftr-325	3637	17	.	.	PUNCT
ftr-325	3638	1	preliminarily	preliminarily	ADV
ftr-325	3638	2	the	the	DET
ftr-325	3638	3	court	court	NOUN
ftr-325	3638	4	found	find	VERB
ftr-325	3638	5	that	that	SCONJ
ftr-325	3638	6	the	the	DET
ftr-325	3638	7	regulations	regulation	NOUN
ftr-325	3638	8	,	,	PUNCT
ftr-325	3638	9	―state	―state	VERB
ftr-325	3638	10	that	that	DET
ftr-325	3638	11	colony	colony	NOUN
ftr-325	3638	12	did	do	AUX
ftr-325	3638	13	not	not	PART
ftr-325	3638	14	conclusively	conclusively	ADV
ftr-325	3638	15	resolve	resolve	VERB
ftr-325	3638	16	the	the	DET
ftr-325	3638	17	statutory	statutory	ADJ
ftr-325	3638	18	interpretation	interpretation	NOUN
ftr-325	3638	19	issue	issue	NOUN
ftr-325	3638	20	,	,	PUNCT
ftr-325	3638	21	and	and	CCONJ
ftr-325	3638	22	that	that	DET
ftr-325	3638	23	overstatement	overstatement	NOUN
ftr-325	3638	24	of	of	ADP
ftr-325	3638	25	basis	basis	NOUN
ftr-325	3638	26	(	(	PUNCT
ftr-325	3638	27	outside	outside	ADP
ftr-325	3638	28	the	the	DET
ftr-325	3638	29	trade	trade	NOUN
ftr-325	3638	30	or	or	CCONJ
ftr-325	3638	31	business	business	NOUN
ftr-325	3638	32	context	context	NOUN
ftr-325	3638	33	)	)	PUNCT
ftr-325	3638	34	can	can	AUX
ftr-325	3638	35	trigger	trigger	VERB
ftr-325	3638	36	the	the	DET
ftr-325	3638	37	extended	extended	ADJ
ftr-325	3638	38	limitations	limitation	NOUN
ftr-325	3638	39	period.‖	period.‖	VERB
ftr-325	3638	40	a	a	DET
ftr-325	3638	41	critical	critical	ADJ
ftr-325	3638	42	point	point	NOUN
ftr-325	3638	43	in	in	ADP
ftr-325	3638	44	the	the	DET
ftr-325	3638	45	court‘s	court‘s	NOUN
ftr-325	3638	46	reasoning	reasoning	NOUN
ftr-325	3638	47	was	be	AUX
ftr-325	3638	48	that	that	SCONJ
ftr-325	3638	49	the	the	DET
ftr-325	3638	50	decision	decision	NOUN
ftr-325	3638	51	in	in	ADP
ftr-325	3638	52	colony	colony	NOUN
ftr-325	3638	53	did	do	AUX
ftr-325	3638	54	not	not	PART
ftr-325	3638	55	hold	hold	VERB
ftr-325	3638	56	that	that	SCONJ
ftr-325	3638	57	the	the	DET
ftr-325	3638	58	language	language	NOUN
ftr-325	3638	59	in	in	ADP
ftr-325	3638	60	question	question	NOUN
ftr-325	3638	61	,	,	PUNCT
ftr-325	3638	62	which	which	PRON
ftr-325	3638	63	is	be	AUX
ftr-325	3638	64	the	the	DET
ftr-325	3638	65	language	language	NOUN
ftr-325	3638	66	that	that	PRON
ftr-325	3638	67	§	§	PROPN
ftr-325	3638	68	6501(e)(1	6501(e)(1	NOUN
ftr-325	3638	69	)	)	PUNCT
ftr-325	3638	70	has	have	VERB
ftr-325	3638	71	in	in	ADP
ftr-325	3638	72	common	common	ADJ
ftr-325	3638	73	with	with	ADP
ftr-325	3638	74	§	§	PROPN
ftr-325	3638	75	275(c	275(c	PROPN
ftr-325	3638	76	)	)	PUNCT
ftr-325	3638	77	of	of	ADP
ftr-325	3638	78	the	the	DET
ftr-325	3638	79	1939	1939	NUM
ftr-325	3638	80	code	code	NOUN
ftr-325	3638	81	that	that	PRON
ftr-325	3638	82	was	be	AUX
ftr-325	3638	83	at	at	ADP
ftr-325	3638	84	issue	issue	NOUN
ftr-325	3638	85	in	in	ADP
ftr-325	3638	86	colony	colony	NOUN
ftr-325	3638	87	,	,	PUNCT
ftr-325	3638	88	was	be	AUX
ftr-325	3638	89	unambiguous	unambiguous	ADJ
ftr-325	3638	90	.	.	PUNCT
ftr-325	3639	1	[	[	X
ftr-325	3639	2	t]he	t]he	ADV
ftr-325	3639	3	supreme	supreme	PROPN
ftr-325	3639	4	court	court	PROPN
ftr-325	3639	5	expressly	expressly	ADV
ftr-325	3639	6	found	find	VERB
ftr-325	3639	7	the	the	DET
ftr-325	3639	8	predecessor	predecessor	NOUN
ftr-325	3639	9	statute	statute	NOUN
ftr-325	3639	10	ambiguous	ambiguous	ADJ
ftr-325	3639	11	,	,	PUNCT
ftr-325	3639	12	and	and	CCONJ
ftr-325	3639	13	turned	turn	VERB
ftr-325	3639	14	to	to	ADP
ftr-325	3639	15	the	the	DET
ftr-325	3639	16	legislative	legislative	ADJ
ftr-325	3639	17	history	history	NOUN
ftr-325	3639	18	to	to	PART
ftr-325	3639	19	resolve	resolve	VERB
ftr-325	3639	20	the	the	DET
ftr-325	3639	21	question	question	NOUN
ftr-325	3639	22	.	.	PUNCT
ftr-325	3640	1	[	[	X
ftr-325	3640	2	colony	colony	NOUN
ftr-325	3640	3	,	,	PUNCT
ftr-325	3640	4	inc	inc	PROPN
ftr-325	3640	5	.	.	PROPN
ftr-325	3640	6	,	,	PUNCT
ftr-325	3640	7	357	357	NUM
ftr-325	3640	8	u.s	u.s	PROPN
ftr-325	3640	9	.	.	PROPN
ftr-325	3640	10	at	at	ADP
ftr-325	3640	11	33	33	NUM
ftr-325	3640	12	]	]	PUNCT
ftr-325	3640	13	(	(	PUNCT
ftr-325	3640	14	―[i]t	―[i]t	PROPN
ftr-325	3640	15	can	can	AUX
ftr-325	3640	16	not	not	PART
ftr-325	3640	17	be	be	AUX
ftr-325	3640	18	said	say	VERB
ftr-325	3640	19	that	that	SCONJ
ftr-325	3640	20	the	the	DET
ftr-325	3640	21	language	language	NOUN
ftr-325	3640	22	[	[	X
ftr-325	3640	23	of	of	ADP
ftr-325	3640	24	the	the	DET
ftr-325	3640	25	statute	statute	NOUN
ftr-325	3640	26	]	]	PUNCT
ftr-325	3640	27	is	be	AUX
ftr-325	3640	28	unambiguous.‖	unambiguous.‖	NOUN
ftr-325	3640	29	)	)	PUNCT
ftr-325	3640	30	.	.	PUNCT
ftr-325	3641	1	and	and	CCONJ
ftr-325	3641	2	while	while	SCONJ
ftr-325	3641	3	it	it	PRON
ftr-325	3641	4	is	be	AUX
ftr-325	3641	5	true	true	ADJ
ftr-325	3641	6	that	that	SCONJ
ftr-325	3641	7	the	the	DET
ftr-325	3641	8	court	court	NOUN
ftr-325	3641	9	later	later	ADV
ftr-325	3641	10	referred	refer	VERB
ftr-325	3641	11	to	to	ADP
ftr-325	3641	12	the	the	DET
ftr-325	3641	13	updated	update	VERB
ftr-325	3641	14	§	§	PROPN
ftr-325	3641	15	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3641	16	)	)	PUNCT
ftr-325	3641	17	as	as	SCONJ
ftr-325	3641	18	―unambiguous,‖	―unambiguous,‖	NOUN
ftr-325	3641	19	it	it	PRON
ftr-325	3641	20	did	do	AUX
ftr-325	3641	21	not	not	PART
ftr-325	3641	22	rely	rely	VERB
ftr-325	3641	23	or	or	CCONJ
ftr-325	3641	24	elaborate	elaborate	VERB
ftr-325	3641	25	on	on	ADP
ftr-325	3641	26	that	that	DET
ftr-325	3641	27	statement	statement	NOUN
ftr-325	3641	28	,	,	PUNCT
ftr-325	3641	29	nor	nor	CCONJ
ftr-325	3641	30	was	be	AUX
ftr-325	3641	31	the	the	DET
ftr-325	3641	32	updated	update	VERB
ftr-325	3641	33	statute	statute	NOUN
ftr-325	3641	34	at	at	ADP
ftr-325	3641	35	issue	issue	NOUN
ftr-325	3641	36	in	in	ADP
ftr-325	3641	37	that	that	DET
ftr-325	3641	38	case	case	NOUN
ftr-325	3641	39	.	.	PUNCT
ftr-325	3641	40	.	.	PUNCT
ftr-325	3642	1	.	.	PUNCT
ftr-325	3642	2	.	.	PUNCT
ftr-325	3643	1	further	far	ADV
ftr-325	3643	2	,	,	PUNCT
ftr-325	3643	3	in	in	ADP
ftr-325	3643	4	colony	colony	NOUN
ftr-325	3643	5	the	the	DET
ftr-325	3643	6	taxpayer	taxpayer	NOUN
ftr-325	3643	7	was	be	AUX
ftr-325	3643	8	in	in	ADP
ftr-325	3643	9	the	the	DET
ftr-325	3643	10	business	business	NOUN
ftr-325	3643	11	of	of	ADP
ftr-325	3643	12	land	land	NOUN
ftr-325	3643	13	sales	sale	NOUN
ftr-325	3643	14	,	,	PUNCT
ftr-325	3643	15	so	so	ADV
ftr-325	3643	16	§	§	PROPN
ftr-325	3643	17	6501(e)(1)(a)(i)‘s	6501(e)(1)(a)(i)‘s	PROPN
ftr-325	3643	18	test	test	NOUN
ftr-325	3643	19	for	for	ADP
ftr-325	3643	20	income	income	NOUN
ftr-325	3643	21	―in	―in	NOUN
ftr-325	3643	22	the	the	DET
ftr-325	3643	23	case	case	NOUN
ftr-325	3643	24	of	of	ADP
ftr-325	3643	25	a	a	DET
ftr-325	3643	26	trade	trade	NOUN
ftr-325	3643	27	or	or	CCONJ
ftr-325	3643	28	business‖	business‖	NOUN
ftr-325	3643	29	expressly	expressly	ADV
ftr-325	3643	30	applied	apply	VERB
ftr-325	3643	31	.	.	PUNCT
ftr-325	3644	1	that	that	PRON
ftr-325	3644	2	is	be	AUX
ftr-325	3644	3	not	not	PART
ftr-325	3644	4	the	the	DET
ftr-325	3644	5	case	case	NOUN
ftr-325	3644	6	here	here	ADV
ftr-325	3644	7	.	.	PUNCT
ftr-325	3645	1	the	the	DET
ftr-325	3645	2	ambiguity	ambiguity	NOUN
ftr-325	3645	3	concerns	concern	VERB
ftr-325	3645	4	what	what	PRON
ftr-325	3645	5	to	to	PART
ftr-325	3645	6	do	do	VERB
ftr-325	3645	7	outside	outside	ADP
ftr-325	3645	8	the	the	DET
ftr-325	3645	9	trade	trade	NOUN
ftr-325	3645	10	and	and	CCONJ
ftr-325	3645	11	business	business	NOUN
ftr-325	3645	12	context	context	NOUN
ftr-325	3645	13	,	,	PUNCT
ftr-325	3645	14	and	and	CCONJ
ftr-325	3645	15	the	the	DET
ftr-325	3645	16	688	688	NUM
ftr-325	3645	17	florida	florida	PROPN
ftr-325	3645	18	tax	tax	NOUN
ftr-325	3645	19	review	review	NOUN
ftr-325	3646	1	[	[	X
ftr-325	3646	2	vol	vol	NOUN
ftr-325	3646	3	.	.	PUNCT
ftr-325	3647	1	13:10	13:10	NUM
ftr-325	3647	2	only	only	ADJ
ftr-325	3647	3	language	language	NOUN
ftr-325	3647	4	in	in	ADP
ftr-325	3647	5	§	§	PROPN
ftr-325	3647	6	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3647	7	)	)	PUNCT
ftr-325	3647	8	applicable	applicable	ADJ
ftr-325	3647	9	outside	outside	ADP
ftr-325	3647	10	the	the	DET
ftr-325	3647	11	trade	trade	NOUN
ftr-325	3647	12	or	or	CCONJ
ftr-325	3647	13	business	business	NOUN
ftr-325	3647	14	context	context	NOUN
ftr-325	3647	15	is	be	AUX
ftr-325	3647	16	the	the	DET
ftr-325	3647	17	same	same	ADJ
ftr-325	3647	18	language	language	NOUN
ftr-325	3647	19	from	from	ADP
ftr-325	3647	20	the	the	DET
ftr-325	3647	21	predecessor	predecessor	NOUN
ftr-325	3647	22	statute	statute	NOUN
ftr-325	3647	23	,	,	PUNCT
ftr-325	3647	24	―omits	―omits	PROPN
ftr-325	3647	25	from	from	ADP
ftr-325	3647	26	gross	gross	ADJ
ftr-325	3647	27	income	income	NOUN
ftr-325	3647	28	an	an	DET
ftr-325	3647	29	amount.‖	amount.‖	NOUN
ftr-325	3647	30	the	the	DET
ftr-325	3647	31	supreme	supreme	PROPN
ftr-325	3647	32	court	court	PROPN
ftr-325	3647	33	previously	previously	ADV
ftr-325	3647	34	noted	note	VERB
ftr-325	3647	35	that	that	SCONJ
ftr-325	3647	36	this	this	DET
ftr-325	3647	37	term	term	NOUN
ftr-325	3647	38	was	be	AUX
ftr-325	3647	39	ambiguous	ambiguous	ADJ
ftr-325	3647	40	as	as	ADP
ftr-325	3647	41	to	to	ADP
ftr-325	3647	42	whether	whether	SCONJ
ftr-325	3647	43	it	it	PRON
ftr-325	3647	44	encompassed	encompass	VERB
ftr-325	3647	45	an	an	DET
ftr-325	3647	46	overstated	overstated	ADJ
ftr-325	3647	47	basis	basis	NOUN
ftr-325	3647	48	.	.	PUNCT
ftr-325	3648	1	we	we	PRON
ftr-325	3648	2	therefore	therefore	ADV
ftr-325	3648	3	find	find	VERB
ftr-325	3648	4	colony	colony	NOUN
ftr-325	3648	5	no	no	DET
ftr-325	3648	6	bar	bar	NOUN
ftr-325	3648	7	to	to	ADP
ftr-325	3648	8	our	our	PRON
ftr-325	3648	9	finding	finding	NOUN
ftr-325	3648	10	that	that	SCONJ
ftr-325	3648	11	the	the	DET
ftr-325	3648	12	text	text	NOUN
ftr-325	3648	13	of	of	ADP
ftr-325	3648	14	the	the	DET
ftr-325	3648	15	relevant	relevant	ADJ
ftr-325	3648	16	statutes	statute	NOUN
ftr-325	3648	17	,	,	PUNCT
ftr-325	3648	18	standing	stand	VERB
ftr-325	3648	19	alone	alone	ADV
ftr-325	3648	20	,	,	PUNCT
ftr-325	3648	21	is	be	AUX
ftr-325	3648	22	ambiguous	ambiguous	ADJ
ftr-325	3648	23	as	as	ADP
ftr-325	3648	24	to	to	ADP
ftr-325	3648	25	the	the	DET
ftr-325	3648	26	disposition	disposition	NOUN
ftr-325	3648	27	of	of	ADP
ftr-325	3648	28	this	this	DET
ftr-325	3648	29	issue	issue	NOUN
ftr-325	3648	30	.	.	PUNCT
ftr-325	3649	1			PRON
ftr-325	3649	2	turning	turn	VERB
ftr-325	3649	3	to	to	ADP
ftr-325	3649	4	chevron	chevron	NOUN
ftr-325	3649	5	step	step	NOUN
ftr-325	3649	6	one	one	NUM
ftr-325	3649	7	analysis	analysis	NOUN
ftr-325	3649	8	,	,	PUNCT
ftr-325	3649	9	the	the	DET
ftr-325	3649	10	court	court	NOUN
ftr-325	3649	11	of	of	ADP
ftr-325	3649	12	appeals	appeals	PROPN
ftr-325	3649	13	concluded	conclude	VERB
ftr-325	3649	14	that	that	SCONJ
ftr-325	3649	15	§	§	PROPN
ftr-325	3649	16	§	§	PROPN
ftr-325	3649	17	6229(c)(2	6229(c)(2	NUM
ftr-325	3649	18	)	)	PUNCT
ftr-325	3649	19	and	and	CCONJ
ftr-325	3649	20	6501(e	6501(e	X
ftr-325	3649	21	)	)	PUNCT
ftr-325	3649	22	are	be	AUX
ftr-325	3649	23	ambiguous	ambiguous	ADJ
ftr-325	3649	24	,	,	PUNCT
ftr-325	3649	25	and	and	CCONJ
ftr-325	3649	26	that	that	SCONJ
ftr-325	3649	27	the	the	DET
ftr-325	3649	28	treasury	treasury	NOUN
ftr-325	3649	29	thus	thus	ADV
ftr-325	3649	30	―is	―i	NOUN
ftr-325	3649	31	entitled	entitle	VERB
ftr-325	3649	32	to	to	PART
ftr-325	3649	33	promulgate	promulgate	VERB
ftr-325	3649	34	its	its	PRON
ftr-325	3649	35	own	own	ADJ
ftr-325	3649	36	interpretation	interpretation	NOUN
ftr-325	3649	37	of	of	ADP
ftr-325	3649	38	these	these	DET
ftr-325	3649	39	statutes	statute	NOUN
ftr-325	3649	40	,	,	PUNCT
ftr-325	3649	41	and	and	CCONJ
ftr-325	3649	42	to	to	PART
ftr-325	3649	43	have	have	VERB
ftr-325	3649	44	that	that	DET
ftr-325	3649	45	interpretation	interpretation	NOUN
ftr-325	3649	46	given	give	VERB
ftr-325	3649	47	deference	deference	NOUN
ftr-325	3649	48	by	by	ADP
ftr-325	3649	49	the	the	DET
ftr-325	3649	50	courts	court	NOUN
ftr-325	3649	51	so	so	ADV
ftr-325	3649	52	long	long	ADV
ftr-325	3649	53	as	as	SCONJ
ftr-325	3649	54	it	it	PRON
ftr-325	3649	55	is	be	AUX
ftr-325	3649	56	within	within	ADP
ftr-325	3649	57	the	the	DET
ftr-325	3649	58	bounds	bound	NOUN
ftr-325	3649	59	of	of	ADP
ftr-325	3649	60	reason.‖	reason.‖	NOUN
ftr-325	3649	61	[	[	X
ftr-325	3649	62	t]he	t]he	ADV
ftr-325	3649	63	tax	tax	NOUN
ftr-325	3649	64	code‘s	code‘s	NOUN
ftr-325	3649	65	use	use	NOUN
ftr-325	3649	66	of	of	ADP
ftr-325	3649	67	the	the	DET
ftr-325	3649	68	term	term	NOUN
ftr-325	3649	69	―omits‖	―omits‖	PRON
ftr-325	3649	70	suggests	suggest	VERB
ftr-325	3649	71	that	that	SCONJ
ftr-325	3649	72	the	the	DET
ftr-325	3649	73	section	section	NOUN
ftr-325	3649	74	is	be	AUX
ftr-325	3649	75	primarily	primarily	ADV
ftr-325	3649	76	addressed	address	VERB
ftr-325	3649	77	to	to	ADP
ftr-325	3649	78	the	the	DET
ftr-325	3649	79	return	return	NOUN
ftr-325	3649	80	where	where	SCONJ
ftr-325	3649	81	the	the	DET
ftr-325	3649	82	taxpayer	taxpayer	NOUN
ftr-325	3649	83	has	have	AUX
ftr-325	3649	84	―fail[ed	―fail[ed	PROPN
ftr-325	3649	85	]	]	PUNCT
ftr-325	3649	86	to	to	PART
ftr-325	3649	87	include	include	VERB
ftr-325	3649	88	or	or	CCONJ
ftr-325	3649	89	mention‖	mention‖	VERB
ftr-325	3649	90	or	or	CCONJ
ftr-325	3649	91	―le[ft	―le[ft	NOUN
ftr-325	3649	92	]	]	X
ftr-325	3649	93	out‖	out‖	NOUN
ftr-325	3649	94	some	some	DET
ftr-325	3649	95	item	item	NOUN
ftr-325	3649	96	rather	rather	ADV
ftr-325	3649	97	than	than	ADP
ftr-325	3649	98	misrepresenting	misrepresent	VERB
ftr-325	3649	99	it	it	PRON
ftr-325	3649	100	(	(	PUNCT
ftr-325	3649	101	as	as	ADP
ftr-325	3649	102	by	by	ADP
ftr-325	3649	103	an	an	DET
ftr-325	3649	104	overstatement	overstatement	NOUN
ftr-325	3649	105	of	of	ADP
ftr-325	3649	106	basis	basis	NOUN
ftr-325	3649	107	)	)	PUNCT
ftr-325	3649	108	.	.	PUNCT
ftr-325	3649	109	.	.	PUNCT
ftr-325	3649	110	.	.	PUNCT
ftr-325	3650	1	.	.	PUNCT
ftr-325	3651	1	but	but	CCONJ
ftr-325	3651	2	without	without	ADP
ftr-325	3651	3	looking	look	VERB
ftr-325	3651	4	beyond	beyond	ADP
ftr-325	3651	5	the	the	DET
ftr-325	3651	6	text	text	NOUN
ftr-325	3651	7	itself	itself	PRON
ftr-325	3651	8	,	,	PUNCT
ftr-325	3651	9	we	we	PRON
ftr-325	3651	10	can	can	AUX
ftr-325	3651	11	not	not	PART
ftr-325	3651	12	say	say	VERB
ftr-325	3651	13	that	that	SCONJ
ftr-325	3651	14	the	the	DET
ftr-325	3651	15	statute	statute	NOUN
ftr-325	3651	16	forecloses	foreclose	VERB
ftr-325	3651	17	the	the	DET
ftr-325	3651	18	possibility	possibility	NOUN
ftr-325	3651	19	that	that	SCONJ
ftr-325	3651	20	a	a	DET
ftr-325	3651	21	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3651	22	overstated	overstate	VERB
ftr-325	3651	23	basis	basis	NOUN
ftr-325	3651	24	might	might	AUX
ftr-325	3651	25	constitute	constitute	VERB
ftr-325	3651	26	an	an	DET
ftr-325	3651	27	omission	omission	NOUN
ftr-325	3651	28	from	from	ADP
ftr-325	3651	29	gross	gross	ADJ
ftr-325	3651	30	income	income	NOUN
ftr-325	3651	31	.	.	PUNCT
ftr-325	3652	1			X
ftr-325	3653	1	turning	turn	VERB
ftr-325	3653	2	to	to	ADP
ftr-325	3653	3	the	the	DET
ftr-325	3653	4	second	second	ADJ
ftr-325	3653	5	step	step	NOUN
ftr-325	3653	6	of	of	ADP
ftr-325	3653	7	the	the	DET
ftr-325	3653	8	chevron	chevron	NOUN
ftr-325	3653	9	analysis	analysis	NOUN
ftr-325	3653	10	,	,	PUNCT
ftr-325	3653	11	which	which	PRON
ftr-325	3653	12	asks	ask	VERB
ftr-325	3653	13	whether	whether	SCONJ
ftr-325	3653	14	the	the	DET
ftr-325	3653	15	regulations	regulation	NOUN
ftr-325	3653	16	constitute	constitute	VERB
ftr-325	3653	17	―a	―a	PROPN
ftr-325	3653	18	reasonable	reasonable	ADJ
ftr-325	3653	19	policy	policy	NOUN
ftr-325	3653	20	choice	choice	NOUN
ftr-325	3653	21	for	for	ADP
ftr-325	3653	22	the	the	DET
ftr-325	3653	23	agency	agency	NOUN
ftr-325	3653	24	to	to	ADP
ftr-325	3653	25	make,‖	make,‖	PROPN
ftr-325	3653	26	the	the	DET
ftr-325	3653	27	court	court	NOUN
ftr-325	3653	28	concluded	conclude	VERB
ftr-325	3653	29	that	that	SCONJ
ftr-325	3653	30	the	the	DET
ftr-325	3653	31	regulations	regulation	NOUN
ftr-325	3653	32	are	be	AUX
ftr-325	3653	33	reasonable	reasonable	ADJ
ftr-325	3653	34	,	,	PUNCT
ftr-325	3653	35	even	even	ADV
ftr-325	3653	36	though	though	SCONJ
ftr-325	3653	37	they	they	PRON
ftr-325	3653	38	depart	depart	VERB
ftr-325	3653	39	from	from	ADP
ftr-325	3653	40	the	the	DET
ftr-325	3653	41	judicial	judicial	ADJ
ftr-325	3653	42	interpretation	interpretation	NOUN
ftr-325	3653	43	of	of	ADP
ftr-325	3653	44	colony	colony	NOUN
ftr-325	3653	45	and	and	CCONJ
ftr-325	3653	46	salman	salman	PROPN
ftr-325	3653	47	ranch	ranch	PROPN
ftr-325	3653	48	,	,	PUNCT
ftr-325	3653	49	ltd	ltd	PROPN
ftr-325	3653	50	.	.	PROPN
ftr-325	3653	51	v.	v.	PROPN
ftr-325	3653	52	united	united	PROPN
ftr-325	3653	53	states	states	PROPN
ftr-325	3653	54	,	,	PUNCT
ftr-325	3653	55	573	573	NUM
ftr-325	3653	56	f.3d	f.3d	NUM
ftr-325	3653	57	1362	1362	NUM
ftr-325	3653	58	(	(	PUNCT
ftr-325	3653	59	fed	fed	PROPN
ftr-325	3653	60	.	.	PUNCT
ftr-325	3653	61	cir	cir	PROPN
ftr-325	3653	62	.	.	PROPN
ftr-325	3653	63	2009	2009	NUM
ftr-325	3653	64	)	)	PUNCT
ftr-325	3653	65	.	.	PUNCT
ftr-325	3654	1	next	next	ADV
ftr-325	3654	2	,	,	PUNCT
ftr-325	3654	3	the	the	DET
ftr-325	3654	4	court	court	NOUN
ftr-325	3654	5	rejected	reject	VERB
ftr-325	3654	6	the	the	DET
ftr-325	3654	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3654	8	arguments	argument	NOUN
ftr-325	3654	9	that	that	SCONJ
ftr-325	3654	10	the	the	DET
ftr-325	3654	11	regulations	regulation	NOUN
ftr-325	3654	12	were	be	AUX
ftr-325	3654	13	invalid	invalid	ADJ
ftr-325	3654	14	because	because	SCONJ
ftr-325	3654	15	they	they	PRON
ftr-325	3654	16	were	be	AUX
ftr-325	3654	17	―retroactive,‖	―retroactive,‖	NOUN
ftr-325	3654	18	noting	note	VERB
ftr-325	3654	19	that	that	SCONJ
ftr-325	3654	20	in	in	ADP
ftr-325	3654	21	automobile	automobile	NOUN
ftr-325	3654	22	club	club	NOUN
ftr-325	3654	23	of	of	ADP
ftr-325	3654	24	michigan	michigan	PROPN
ftr-325	3655	1	v.	v.	PROPN
ftr-325	3655	2	commissioner	commissioner	PROPN
ftr-325	3655	3	,	,	PUNCT
ftr-325	3655	4	353	353	NUM
ftr-325	3655	5	u.s	u.s	PROPN
ftr-325	3655	6	.	.	PROPN
ftr-325	3655	7	180	180	NUM
ftr-325	3655	8	(	(	PUNCT
ftr-325	3655	9	1957	1957	NUM
ftr-325	3655	10	)	)	PUNCT
ftr-325	3655	11	,	,	PUNCT
ftr-325	3655	12	the	the	DET
ftr-325	3655	13	supreme	supreme	PROPN
ftr-325	3655	14	court	court	PROPN
ftr-325	3655	15	confirmed	confirm	VERB
ftr-325	3655	16	that	that	SCONJ
ftr-325	3655	17	§	§	PROPN
ftr-325	3655	18	7805(b	7805(b	PROPN
ftr-325	3655	19	)	)	PUNCT
ftr-325	3655	20	authorizes	authorize	VERB
ftr-325	3655	21	retroactive	retroactive	ADJ
ftr-325	3655	22	regulations	regulation	NOUN
ftr-325	3655	23	.	.	PUNCT
ftr-325	3656	1	the	the	DET
ftr-325	3656	2	court	court	NOUN
ftr-325	3656	3	also	also	ADV
ftr-325	3656	4	rejected	reject	VERB
ftr-325	3656	5	an	an	DET
ftr-325	3656	6	argument	argument	NOUN
ftr-325	3656	7	by	by	ADP
ftr-325	3656	8	the	the	DET
ftr-325	3656	9	taxpayer	taxpayer	NOUN
ftr-325	3656	10	–	–	PUNCT
ftr-325	3656	11	one	one	NUM
ftr-325	3656	12	which	which	PRON
ftr-325	3656	13	we	we	PRON
ftr-325	3656	14	confess	confess	VERB
ftr-325	3656	15	not	not	PART
ftr-325	3656	16	to	to	PART
ftr-325	3656	17	understand	understand	VERB
ftr-325	3656	18	–	–	PUNCT
ftr-325	3656	19	that	that	SCONJ
ftr-325	3656	20	the	the	DET
ftr-325	3656	21	statute	statute	NOUN
ftr-325	3656	22	of	of	ADP
ftr-325	3656	23	limitation	limitation	NOUN
ftr-325	3656	24	expired	expire	VERB
ftr-325	3656	25	upon	upon	SCONJ
ftr-325	3656	26	the	the	DET
ftr-325	3656	27	entry	entry	NOUN
ftr-325	3656	28	of	of	ADP
ftr-325	3656	29	judgment	judgment	NOUN
ftr-325	3656	30	by	by	ADP
ftr-325	3656	31	the	the	DET
ftr-325	3656	32	court	court	NOUN
ftr-325	3656	33	of	of	ADP
ftr-325	3656	34	federal	federal	ADJ
ftr-325	3656	35	claims	claim	NOUN
ftr-325	3656	36	,	,	PUNCT
ftr-325	3656	37	notwithstanding	notwithstanding	ADP
ftr-325	3656	38	rules	rule	NOUN
ftr-325	3656	39	tolling	toll	VERB
ftr-325	3656	40	the	the	DET
ftr-325	3656	41	period	period	NOUN
ftr-325	3656	42	of	of	ADP
ftr-325	3656	43	limitations	limitation	NOUN
ftr-325	3656	44	during	during	ADP
ftr-325	3656	45	a	a	DET
ftr-325	3656	46	pending	pende	VERB
ftr-325	3656	47	appeal	appeal	NOUN
ftr-325	3656	48	.	.	PUNCT
ftr-325	3657	1	finally	finally	ADV
ftr-325	3657	2	,	,	PUNCT
ftr-325	3657	3	based	base	VERB
ftr-325	3657	4	on	on	ADP
ftr-325	3657	5	supreme	supreme	PROPN
ftr-325	3657	6	court	court	PROPN
ftr-325	3657	7	precedent	precedent	NOUN
ftr-325	3657	8	,	,	PUNCT
ftr-325	3657	9	the	the	DET
ftr-325	3657	10	court	court	NOUN
ftr-325	3657	11	rejected	reject	VERB
ftr-325	3657	12	the	the	DET
ftr-325	3657	13	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3657	14	claim	claim	NOUN
ftr-325	3657	15	that	that	SCONJ
ftr-325	3657	16	the	the	DET
ftr-325	3657	17	treasury	treasury	NOUN
ftr-325	3657	18	did	do	AUX
ftr-325	3657	19	not	not	PART
ftr-325	3657	20	have	have	AUX
ftr-325	3657	21	the	the	DET
ftr-325	3657	22	power	power	NOUN
ftr-325	3657	23	to	to	PART
ftr-325	3657	24	affect	affect	VERB
ftr-325	3657	25	the	the	DET
ftr-325	3657	26	outcome	outcome	NOUN
ftr-325	3657	27	of	of	ADP
ftr-325	3657	28	the	the	DET
ftr-325	3657	29	appeal	appeal	NOUN
ftr-325	3657	30	by	by	ADP
ftr-325	3657	31	promulgating	promulgate	VERB
ftr-325	3657	32	regulations	regulation	NOUN
ftr-325	3657	33	after	after	ADP
ftr-325	3657	34	the	the	DET
ftr-325	3657	35	trial	trial	NOUN
ftr-325	3657	36	court	court	NOUN
ftr-325	3657	37	decision	decision	NOUN
ftr-325	3657	38	and	and	CCONJ
ftr-325	3657	39	before	before	SCONJ
ftr-325	3657	40	the	the	DET
ftr-325	3657	41	appeal	appeal	NOUN
ftr-325	3657	42	was	be	AUX
ftr-325	3657	43	heard	hear	VERB
ftr-325	3657	44	.	.	PUNCT
ftr-325	3658	1	s.	s.	PROPN
ftr-325	3658	2	did	do	VERB
ftr-325	3658	3	anyone	anyone	PRON
ftr-325	3658	4	really	really	ADV
ftr-325	3658	5	expect	expect	VERB
ftr-325	3658	6	the	the	DET
ftr-325	3658	7	tax	tax	NOUN
ftr-325	3658	8	court	court	NOUN
ftr-325	3658	9	to	to	PART
ftr-325	3658	10	roll	roll	VERB
ftr-325	3658	11	over	over	ADP
ftr-325	3658	12	and	and	CCONJ
ftr-325	3658	13	play	play	VERB
ftr-325	3658	14	dead	dead	ADJ
ftr-325	3658	15	just	just	ADV
ftr-325	3658	16	because	because	SCONJ
ftr-325	3658	17	the	the	DET
ftr-325	3658	18	irs	irs	PROPN
ftr-325	3658	19	promulgates	promulgate	VERB
ftr-325	3658	20	regulations	regulation	NOUN
ftr-325	3658	21	that	that	PRON
ftr-325	3658	22	say	say	VERB
ftr-325	3658	23	it	it	PRON
ftr-325	3658	24	wins	win	VERB
ftr-325	3658	25	?	?	PUNCT
ftr-325	3659	1	carpenter	carpenter	NOUN
ftr-325	3659	2	family	family	NOUN
ftr-325	3659	3	investments	investment	NOUN
ftr-325	3659	4	,	,	PUNCT
ftr-325	3659	5	llc	llc	PROPN
ftr-325	3659	6	v.	v.	PROPN
ftr-325	3659	7	commissioner	commissioner	PROPN
ftr-325	3659	8	,	,	PUNCT
ftr-325	3659	9	136	136	NUM
ftr-325	3659	10	t.c	t.c	PROPN
ftr-325	3659	11	.	.	PROPN
ftr-325	3659	12	373	373	NUM
ftr-325	3659	13	(	(	PUNCT
ftr-325	3659	14	4/25/11	4/25/11	PROPN
ftr-325	3659	15	)	)	PUNCT
ftr-325	3659	16	.	.	PUNCT
ftr-325	3660	1	in	in	ADP
ftr-325	3660	2	a	a	DET
ftr-325	3660	3	reviewed	review	VERB
ftr-325	3660	4	opinion	opinion	NOUN
ftr-325	3660	5	by	by	ADP
ftr-325	3660	6	judge	judge	PROPN
ftr-325	3660	7	wherry	wherry	PROPN
ftr-325	3660	8	,	,	PUNCT
ftr-325	3660	9	in	in	ADP
ftr-325	3660	10	which	which	PRON
ftr-325	3660	11	only	only	ADV
ftr-325	3660	12	four	four	NUM
ftr-325	3660	13	other	other	ADJ
ftr-325	3660	14	judges	judge	NOUN
ftr-325	3660	15	joined	join	VERB
ftr-325	3660	16	,	,	PUNCT
ftr-325	3660	17	but	but	CCONJ
ftr-325	3660	18	with	with	ADP
ftr-325	3660	19	a	a	DET
ftr-325	3660	20	number	number	NOUN
ftr-325	3660	21	of	of	ADP
ftr-325	3660	22	concurrences	concurrence	NOUN
ftr-325	3660	23	and	and	CCONJ
ftr-325	3660	24	no	no	DET
ftr-325	3660	25	dissents	dissent	NOUN
ftr-325	3660	26	,	,	PUNCT
ftr-325	3660	27	2013	2013	NUM
ftr-325	3660	28	]	]	PUNCT
ftr-325	3660	29	recent	recent	ADJ
ftr-325	3660	30	developments	development	NOUN
ftr-325	3660	31	in	in	ADP
ftr-325	3660	32	federal	federal	ADJ
ftr-325	3660	33	income	income	NOUN
ftr-325	3660	34	taxation	taxation	NOUN
ftr-325	3660	35	689	689	NUM
ftr-325	3660	36	the	the	DET
ftr-325	3660	37	tax	tax	NOUN
ftr-325	3660	38	court	court	NOUN
ftr-325	3660	39	once	once	ADV
ftr-325	3660	40	again	again	ADV
ftr-325	3660	41	held	hold	VERB
ftr-325	3660	42	that	that	SCONJ
ftr-325	3660	43	the	the	DET
ftr-325	3660	44	six	six	NUM
ftr-325	3660	45	year	year	NOUN
ftr-325	3660	46	statute	statute	NOUN
ftr-325	3660	47	of	of	ADP
ftr-325	3660	48	limitations	limitation	NOUN
ftr-325	3660	49	under	under	ADP
ftr-325	3660	50	§	§	PROPN
ftr-325	3660	51	§	§	PROPN
ftr-325	3660	52	6501(e	6501(e	NUM
ftr-325	3660	53	)	)	PUNCT
ftr-325	3660	54	and	and	CCONJ
ftr-325	3660	55	6229(c)(2	6229(c)(2	NOUN
ftr-325	3660	56	)	)	PUNCT
ftr-325	3660	57	do	do	AUX
ftr-325	3660	58	not	not	PART
ftr-325	3660	59	apply	apply	VERB
ftr-325	3660	60	to	to	ADP
ftr-325	3660	61	understatements	understatement	NOUN
ftr-325	3660	62	of	of	ADP
ftr-325	3660	63	gross	gross	ADJ
ftr-325	3660	64	income	income	NOUN
ftr-325	3660	65	attributable	attributable	ADJ
ftr-325	3660	66	to	to	ADP
ftr-325	3660	67	basis	basis	NOUN
ftr-325	3660	68	overstatements	overstatement	NOUN
ftr-325	3660	69	.	.	PUNCT
ftr-325	3661	1	in	in	ADP
ftr-325	3661	2	doing	do	VERB
ftr-325	3661	3	so	so	ADV
ftr-325	3661	4	the	the	DET
ftr-325	3661	5	court	court	NOUN
ftr-325	3661	6	held	hold	VERB
ftr-325	3661	7	that	that	DET
ftr-325	3661	8	final	final	ADJ
ftr-325	3661	9	reg	reg	NOUN
ftr-325	3661	10	.	.	PUNCT
ftr-325	3662	1	§	§	PROPN
ftr-325	3662	2	§	§	PROPN
ftr-325	3662	3	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-325	3662	4	t	t	NOUN
ftr-325	3662	5	and	and	CCONJ
ftr-325	3662	6	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3662	7	t	t	NOUN
ftr-325	3662	8	are	be	AUX
ftr-325	3662	9	invalid	invalid	ADJ
ftr-325	3662	10	,	,	PUNCT
ftr-325	3662	11	just	just	ADV
ftr-325	3662	12	as	as	SCONJ
ftr-325	3662	13	it	it	PRON
ftr-325	3662	14	had	have	AUX
ftr-325	3662	15	held	hold	VERB
ftr-325	3662	16	in	in	ADP
ftr-325	3662	17	intermountain	intermountain	PROPN
ftr-325	3662	18	insurance	insurance	NOUN
ftr-325	3662	19	service	service	NOUN
ftr-325	3662	20	of	of	ADP
ftr-325	3662	21	vail	vail	PROPN
ftr-325	3662	22	v.	v.	PROPN
ftr-325	3662	23	commissioner	commissioner	PROPN
ftr-325	3662	24	,	,	PUNCT
ftr-325	3662	25	134	134	NUM
ftr-325	3662	26	t.c	t.c	PROPN
ftr-325	3662	27	.	.	PROPN
ftr-325	3662	28	211	211	NUM
ftr-325	3662	29	(	(	PUNCT
ftr-325	3662	30	5/6/10	5/6/10	NUM
ftr-325	3662	31	)	)	PUNCT
ftr-325	3662	32	,	,	PUNCT
ftr-325	3662	33	that	that	DET
ftr-325	3662	34	temp	temp	NOUN
ftr-325	3662	35	.	.	PUNCT
ftr-325	3663	1	reg	reg	NOUN
ftr-325	3663	2	.	.	PUNCT
ftr-325	3664	1	§	§	PROPN
ftr-325	3664	2	§	§	PROPN
ftr-325	3664	3	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-325	3664	4	t	t	NOUN
ftr-325	3664	5	and	and	CCONJ
ftr-325	3664	6	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3664	7	t	t	NOUN
ftr-325	3664	8	were	be	AUX
ftr-325	3664	9	invalid	invalid	ADJ
ftr-325	3664	10	.	.	PUNCT
ftr-325	3665	1	noting	note	VERB
ftr-325	3665	2	that	that	SCONJ
ftr-325	3665	3	the	the	DET
ftr-325	3665	4	case	case	NOUN
ftr-325	3665	5	was	be	AUX
ftr-325	3665	6	appealable	appealable	ADJ
ftr-325	3665	7	to	to	ADP
ftr-325	3665	8	the	the	DET
ftr-325	3665	9	ninth	ninth	ADJ
ftr-325	3665	10	circuit	circuit	NOUN
ftr-325	3665	11	,	,	PUNCT
ftr-325	3665	12	in	in	ADP
ftr-325	3665	13	which	which	PRON
ftr-325	3665	14	bakersfield	bakersfield	NOUN
ftr-325	3665	15	energy	energy	NOUN
ftr-325	3665	16	partners	partner	NOUN
ftr-325	3665	17	,	,	PUNCT
ftr-325	3665	18	lp	lp	PROPN
ftr-325	3665	19	v.	v.	PROPN
ftr-325	3665	20	commissioner	commissioner	NOUN
ftr-325	3665	21	,	,	PUNCT
ftr-325	3665	22	568	568	NUM
ftr-325	3665	23	f.3d	f.3d	NUM
ftr-325	3665	24	767	767	NUM
ftr-325	3665	25	(	(	PUNCT
ftr-325	3665	26	9th	9th	ADJ
ftr-325	3665	27	cir	cir	NOUN
ftr-325	3665	28	.	.	PUNCT
ftr-325	3666	1	6/17/09	6/17/09	NUM
ftr-325	3666	2	)	)	PUNCT
ftr-325	3666	3	,	,	PUNCT
ftr-325	3666	4	is	be	AUX
ftr-325	3666	5	the	the	DET
ftr-325	3666	6	controlling	control	VERB
ftr-325	3666	7	precedent	precedent	NOUN
ftr-325	3666	8	,	,	PUNCT
ftr-325	3666	9	the	the	DET
ftr-325	3666	10	tax	tax	NOUN
ftr-325	3666	11	court	court	NOUN
ftr-325	3666	12	followed	follow	VERB
ftr-325	3666	13	the	the	DET
ftr-325	3666	14	line	line	NOUN
ftr-325	3666	15	of	of	ADP
ftr-325	3666	16	reasoning	reasoning	NOUN
ftr-325	3666	17	previously	previously	ADV
ftr-325	3666	18	applied	apply	VERB
ftr-325	3666	19	by	by	ADP
ftr-325	3666	20	it	it	PRON
ftr-325	3666	21	,	,	PUNCT
ftr-325	3666	22	bakersfield	bakersfield	PROPN
ftr-325	3666	23	energy	energy	NOUN
ftr-325	3666	24	partners	partner	NOUN
ftr-325	3666	25	,	,	PUNCT
ftr-325	3666	26	and	and	CCONJ
ftr-325	3666	27	some	some	DET
ftr-325	3666	28	other	other	ADJ
ftr-325	3666	29	courts	court	NOUN
ftr-325	3666	30	,	,	PUNCT
ftr-325	3666	31	that	that	SCONJ
ftr-325	3666	32	the	the	DET
ftr-325	3666	33	supreme	supreme	PROPN
ftr-325	3666	34	court‘s	court‘s	PROPN
ftr-325	3666	35	decision	decision	NOUN
ftr-325	3666	36	in	in	ADP
ftr-325	3666	37	colony	colony	NOUN
ftr-325	3666	38	,	,	PUNCT
ftr-325	3666	39	inc	inc	PROPN
ftr-325	3666	40	.	.	PROPN
ftr-325	3667	1	v.	v.	PROPN
ftr-325	3667	2	commissioner	commissioner	PROPN
ftr-325	3667	3	,	,	PUNCT
ftr-325	3667	4	357	357	NUM
ftr-325	3667	5	u.s	u.s	PROPN
ftr-325	3667	6	.	.	PROPN
ftr-325	3667	7	28	28	NUM
ftr-325	3667	8	(	(	PUNCT
ftr-325	3667	9	1958	1958	NUM
ftr-325	3667	10	)	)	PUNCT
ftr-325	3667	11	,	,	PUNCT
ftr-325	3667	12	was	be	AUX
ftr-325	3667	13	not	not	PART
ftr-325	3667	14	limited	limit	VERB
ftr-325	3667	15	to	to	ADP
ftr-325	3667	16	situations	situation	NOUN
ftr-325	3667	17	involving	involve	VERB
ftr-325	3667	18	a	a	DET
ftr-325	3667	19	trade	trade	NOUN
ftr-325	3667	20	or	or	CCONJ
ftr-325	3667	21	business	business	NOUN
ftr-325	3667	22	and	and	CCONJ
ftr-325	3667	23	that	that	SCONJ
ftr-325	3667	24	it	it	PRON
ftr-325	3667	25	controlled	control	VERB
ftr-325	3667	26	the	the	DET
ftr-325	3667	27	interpretation	interpretation	NOUN
ftr-325	3667	28	of	of	ADP
ftr-325	3667	29	§	§	PROPN
ftr-325	3667	30	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3667	31	)	)	PUNCT
ftr-325	3667	32	.	.	PUNCT
ftr-325	3668	1	the	the	DET
ftr-325	3668	2	court	court	NOUN
ftr-325	3668	3	then	then	ADV
ftr-325	3668	4	turned	turn	VERB
ftr-325	3668	5	to	to	ADP
ftr-325	3668	6	whether	whether	SCONJ
ftr-325	3668	7	reg	reg	NOUN
ftr-325	3668	8	.	.	PUNCT
ftr-325	3669	1	§	§	PROPN
ftr-325	3669	2	§	§	PROPN
ftr-325	3669	3	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-325	3669	4	t	t	NOUN
ftr-325	3669	5	and	and	CCONJ
ftr-325	3669	6	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-325	3669	7	t	t	NOUN
ftr-325	3669	8	were	be	AUX
ftr-325	3669	9	entitled	entitle	VERB
ftr-325	3669	10	to	to	PART
ftr-325	3669	11	deference	deference	VERB
ftr-325	3669	12	under	under	ADP
ftr-325	3669	13	chevron	chevron	NOUN
ftr-325	3669	14	,	,	PUNCT
ftr-325	3669	15	u.s.a	u.s.a	PROPN
ftr-325	3669	16	.	.	PROPN
ftr-325	3669	17	,	,	PUNCT
ftr-325	3669	18	inc	inc	PROPN
ftr-325	3669	19	.	.	PROPN
ftr-325	3670	1	v.	v.	ADP
ftr-325	3670	2	natural	natural	ADJ
ftr-325	3670	3	res	re	NOUN
ftr-325	3670	4	.	.	PUNCT
ftr-325	3671	1	def	def	PROPN
ftr-325	3671	2	.	.	PROPN
ftr-325	3671	3	council	council	PROPN
ftr-325	3671	4	,	,	PUNCT
ftr-325	3671	5	inc	inc	PROPN
ftr-325	3671	6	.	.	PROPN
ftr-325	3671	7	,	,	PUNCT
ftr-325	3671	8	467	467	NUM
ftr-325	3671	9	u.s	u.s	PROPN
ftr-325	3671	10	.	.	PROPN
ftr-325	3671	11	837	837	NUM
ftr-325	3671	12	(	(	PUNCT
ftr-325	3671	13	1984	1984	NUM
ftr-325	3671	14	)	)	PUNCT
ftr-325	3671	15	,	,	PUNCT
ftr-325	3671	16	and	and	CCONJ
ftr-325	3671	17	mayo	mayo	PROPN
ftr-325	3671	18	foundation	foundation	PROPN
ftr-325	3671	19	for	for	ADP
ftr-325	3671	20	medical	medical	ADJ
ftr-325	3671	21	research	research	PROPN
ftr-325	3671	22	v.	v.	ADP
ftr-325	3671	23	united	united	PROPN
ftr-325	3671	24	states	states	PROPN
ftr-325	3671	25	,	,	PUNCT
ftr-325	3671	26	131	131	NUM
ftr-325	3671	27	s.	s.	PROPN
ftr-325	3671	28	ct	ct	PROPN
ftr-325	3671	29	.	.	PROPN
ftr-325	3671	30	704	704	NUM
ftr-325	3671	31	,	,	PUNCT
ftr-325	3671	32	711	711	NUM
ftr-325	3671	33	(	(	PUNCT
ftr-325	3671	34	1/11/11	1/11/11	NUM
ftr-325	3671	35	)	)	PUNCT
ftr-325	3671	36	,	,	PUNCT
ftr-325	3671	37	and	and	CCONJ
ftr-325	3671	38	determined	determine	VERB
ftr-325	3671	39	that	that	SCONJ
ftr-325	3671	40	they	they	PRON
ftr-325	3671	41	were	be	AUX
ftr-325	3671	42	not	not	PART
ftr-325	3671	43	entitled	entitle	VERB
ftr-325	3671	44	to	to	PART
ftr-325	3671	45	deference	deference	VERB
ftr-325	3671	46	.	.	PUNCT
ftr-325	3672	1	in	in	ADP
ftr-325	3672	2	this	this	DET
ftr-325	3672	3	context	context	NOUN
ftr-325	3672	4	the	the	DET
ftr-325	3672	5	court	court	NOUN
ftr-325	3672	6	observed	observe	VERB
ftr-325	3672	7	that	that	SCONJ
ftr-325	3672	8	mayo	mayo	NOUN
ftr-325	3672	9	―focuses	―focuses	PROPN
ftr-325	3672	10	exclusively	exclusively	ADV
ftr-325	3672	11	on	on	ADP
ftr-325	3672	12	the	the	DET
ftr-325	3672	13	statutory	statutory	ADJ
ftr-325	3672	14	text	text	NOUN
ftr-325	3672	15	at	at	ADP
ftr-325	3672	16	chevron	chevron	NOUN
ftr-325	3672	17	step	step	NOUN
ftr-325	3672	18	one	one	NUM
ftr-325	3672	19	and	and	CCONJ
ftr-325	3672	20	suggests	suggest	VERB
ftr-325	3672	21	(	(	PUNCT
ftr-325	3672	22	by	by	ADP
ftr-325	3672	23	negative	negative	ADJ
ftr-325	3672	24	implication	implication	NOUN
ftr-325	3672	25	)	)	PUNCT
ftr-325	3672	26	a	a	DET
ftr-325	3672	27	disfavor	disfavor	NOUN
ftr-325	3672	28	of	of	ADP
ftr-325	3672	29	using	use	VERB
ftr-325	3672	30	legislative	legislative	ADJ
ftr-325	3672	31	history	history	NOUN
ftr-325	3672	32	at	at	ADP
ftr-325	3672	33	that	that	DET
ftr-325	3672	34	stage	stage	NOUN
ftr-325	3672	35	.	.	PUNCT
ftr-325	3673	1	we	we	PRON
ftr-325	3673	2	are	be	AUX
ftr-325	3673	3	not	not	PART
ftr-325	3673	4	persuaded	persuade	VERB
ftr-325	3673	5	,	,	PUNCT
ftr-325	3673	6	however	however	ADV
ftr-325	3673	7	,	,	PUNCT
ftr-325	3673	8	that	that	SCONJ
ftr-325	3673	9	after	after	ADP
ftr-325	3673	10	mayo	mayo	NOUN
ftr-325	3673	11	,	,	PUNCT
ftr-325	3673	12	any	any	DET
ftr-325	3673	13	judicial	judicial	ADJ
ftr-325	3673	14	construction	construction	NOUN
ftr-325	3673	15	that	that	PRON
ftr-325	3673	16	examines	examine	VERB
ftr-325	3673	17	legislative	legislative	ADJ
ftr-325	3673	18	history	history	NOUN
ftr-325	3673	19	is	be	AUX
ftr-325	3673	20	automatically	automatically	ADV
ftr-325	3673	21	relegated	relegate	VERB
ftr-325	3673	22	to	to	ADP
ftr-325	3673	23	a	a	DET
ftr-325	3673	24	chevron	chevron	NOUN
ftr-325	3673	25	step	step	NOUN
ftr-325	3673	26	two	two	NUM
ftr-325	3673	27	holding	hold	VERB
ftr-325	3673	28	by	by	ADP
ftr-325	3673	29	that	that	DET
ftr-325	3673	30	fact	fact	NOUN
ftr-325	3673	31	alone.‖	alone.‖	VERB
ftr-325	3673	32	in	in	ADP
ftr-325	3673	33	proceeding	proceed	VERB
ftr-325	3673	34	to	to	PART
ftr-325	3673	35	analyze	analyze	VERB
ftr-325	3673	36	whether	whether	SCONJ
ftr-325	3673	37	under	under	ADP
ftr-325	3673	38	the	the	DET
ftr-325	3673	39	authority	authority	NOUN
ftr-325	3673	40	of	of	ADP
ftr-325	3673	41	nat’l	nat’l	NOUN
ftr-325	3673	42	cable	cable	NOUN
ftr-325	3673	43	&	&	CCONJ
ftr-325	3673	44	telecomms	telecomms	PROPN
ftr-325	3673	45	.	.	PUNCT
ftr-325	3674	1	ass’n	ass’n	PROPN
ftr-325	3674	2	v.	v.	CCONJ
ftr-325	3674	3	brand	brand	NOUN
ftr-325	3674	4	x	x	PUNCT
ftr-325	3674	5	internet	internet	NOUN
ftr-325	3674	6	servs	servs	NOUN
ftr-325	3674	7	.	.	PUNCT
ftr-325	3675	1	,	,	PUNCT
ftr-325	3675	2	545	545	NUM
ftr-325	3675	3	u.s	u.s	PROPN
ftr-325	3675	4	.	.	PROPN
ftr-325	3675	5	967	967	NUM
ftr-325	3675	6	(	(	PUNCT
ftr-325	3675	7	2005	2005	NUM
ftr-325	3675	8	)	)	PUNCT
ftr-325	3675	9	,	,	PUNCT
ftr-325	3675	10	the	the	DET
ftr-325	3675	11	treasury	treasury	PROPN
ftr-325	3675	12	department	department	PROPN
ftr-325	3675	13	and	and	CCONJ
ftr-325	3675	14	the	the	DET
ftr-325	3675	15	irs	irs	PROPN
ftr-325	3675	16	have	have	VERB
ftr-325	3675	17	the	the	DET
ftr-325	3675	18	power	power	NOUN
ftr-325	3675	19	to	to	PART
ftr-325	3675	20	promulgate	promulgate	VERB
ftr-325	3675	21	regulations	regulation	NOUN
ftr-325	3675	22	overturning	overturn	VERB
ftr-325	3675	23	prior	prior	ADJ
ftr-325	3675	24	court	court	NOUN
ftr-325	3675	25	decision	decision	NOUN
ftr-325	3675	26	,	,	PUNCT
ftr-325	3675	27	the	the	DET
ftr-325	3675	28	court	court	NOUN
ftr-325	3675	29	appears	appear	VERB
ftr-325	3675	30	first	first	ADV
ftr-325	3675	31	to	to	PART
ftr-325	3675	32	have	have	AUX
ftr-325	3675	33	concluded	conclude	VERB
ftr-325	3675	34	that	that	SCONJ
ftr-325	3675	35	―only	―only	ADV
ftr-325	3675	36	if	if	SCONJ
ftr-325	3675	37	an	an	DET
ftr-325	3675	38	‗unwise	‗unwise	ADV
ftr-325	3675	39	judicial	judicial	ADJ
ftr-325	3675	40	construction	construction	NOUN
ftr-325	3675	41	‘	'	PUNCT
ftr-325	3675	42	represents	represent	VERB
ftr-325	3675	43	a	a	DET
ftr-325	3675	44	policy	policy	NOUN
ftr-325	3675	45	choice	choice	NOUN
ftr-325	3675	46	,	,	PUNCT
ftr-325	3675	47	must	must	AUX
ftr-325	3675	48	it	it	PRON
ftr-325	3675	49	yield	yield	VERB
ftr-325	3675	50	to	to	ADP
ftr-325	3675	51	‗the	‗the	DET
ftr-325	3675	52	wisdom	wisdom	NOUN
ftr-325	3675	53	of	of	ADP
ftr-325	3675	54	the	the	DET
ftr-325	3675	55	agency‘s	agency‘s	PROPN
ftr-325	3675	56	policy	policy	NOUN
ftr-325	3675	57	.	.	PUNCT
ftr-325	3676	1	‘‖	‘‖	NOUN
ftr-325	3677	1	in	in	ADP
ftr-325	3677	2	the	the	DET
ftr-325	3677	3	end	end	NOUN
ftr-325	3677	4	,	,	PUNCT
ftr-325	3677	5	however	however	ADV
ftr-325	3677	6	,	,	PUNCT
ftr-325	3677	7	the	the	DET
ftr-325	3677	8	court	court	NOUN
ftr-325	3677	9	appears	appear	VERB
ftr-325	3677	10	also	also	ADV
ftr-325	3677	11	to	to	PART
ftr-325	3677	12	have	have	AUX
ftr-325	3677	13	grounded	ground	VERB
ftr-325	3677	14	its	its	PRON
ftr-325	3677	15	decision	decision	NOUN
ftr-325	3677	16	on	on	ADP
ftr-325	3677	17	what	what	PRON
ftr-325	3677	18	it	it	PRON
ftr-325	3677	19	perceived	perceive	VERB
ftr-325	3677	20	to	to	PART
ftr-325	3677	21	be	be	AUX
ftr-325	3677	22	ambiguities	ambiguity	NOUN
ftr-325	3677	23	in	in	ADP
ftr-325	3677	24	the	the	DET
ftr-325	3677	25	preamble	preamble	NOUN
ftr-325	3677	26	of	of	ADP
ftr-325	3677	27	t.d	t.d	PROPN
ftr-325	3677	28	.	.	PROPN
ftr-325	3677	29	9511	9511	NUM
ftr-325	3677	30	,	,	PUNCT
ftr-325	3677	31	which	which	PRON
ftr-325	3677	32	promulgated	promulgate	VERB
ftr-325	3677	33	the	the	DET
ftr-325	3677	34	regulations	regulation	NOUN
ftr-325	3677	35	at	at	ADP
ftr-325	3677	36	issue	issue	NOUN
ftr-325	3677	37	and	and	CCONJ
ftr-325	3677	38	which	which	PRON
ftr-325	3677	39	the	the	DET
ftr-325	3677	40	court	court	NOUN
ftr-325	3677	41	infers	infer	NOUN
ftr-325	3677	42	did	do	AUX
ftr-325	3677	43	not	not	PART
ftr-325	3677	44	strongly	strongly	ADV
ftr-325	3677	45	enough	enough	ADV
ftr-325	3677	46	invoke	invoke	VERB
ftr-325	3677	47	a	a	DET
ftr-325	3677	48	power	power	NOUN
ftr-325	3677	49	under	under	ADP
ftr-325	3677	50	brand	brand	NOUN
ftr-325	3677	51	x	x	PUNCT
ftr-325	3677	52	as	as	ADP
ftr-325	3677	53	the	the	DET
ftr-325	3677	54	basis	basis	NOUN
ftr-325	3677	55	for	for	ADP
ftr-325	3677	56	promulgating	promulgate	VERB
ftr-325	3677	57	the	the	DET
ftr-325	3677	58	regulations	regulation	NOUN
ftr-325	3677	59	.	.	PUNCT
ftr-325	3678	1	the	the	DET
ftr-325	3678	2	final	final	ADJ
ftr-325	3678	3	passage	passage	NOUN
ftr-325	3678	4	of	of	ADP
ftr-325	3678	5	its	its	PRON
ftr-325	3678	6	reasoning	reasoning	NOUN
ftr-325	3678	7	as	as	SCONJ
ftr-325	3678	8	follows	follow	VERB
ftr-325	3678	9	:	:	PUNCT
ftr-325	3678	10	even	even	ADV
ftr-325	3678	11	if	if	SCONJ
ftr-325	3678	12	we	we	PRON
ftr-325	3678	13	read	read	VERB
ftr-325	3678	14	the	the	DET
ftr-325	3678	15	supreme	supreme	PROPN
ftr-325	3678	16	court‘s	court‘s	PROPN
ftr-325	3678	17	recent	recent	ADJ
ftr-325	3678	18	mayo	mayo	NOUN
ftr-325	3678	19	opinion	opinion	NOUN
ftr-325	3678	20	as	as	ADP
ftr-325	3678	21	a	a	DET
ftr-325	3678	22	license	license	NOUN
ftr-325	3678	23	to	to	PART
ftr-325	3678	24	categorize	categorize	VERB
ftr-325	3678	25	most	most	ADJ
ftr-325	3678	26	judicial	judicial	ADJ
ftr-325	3678	27	constructions	construction	NOUN
ftr-325	3678	28	that	that	PRON
ftr-325	3678	29	discuss	discuss	VERB
ftr-325	3678	30	legislative	legislative	ADJ
ftr-325	3678	31	history	history	NOUN
ftr-325	3678	32	as	as	ADP
ftr-325	3678	33	chevron	chevron	NOUN
ftr-325	3678	34	step	step	VERB
ftr-325	3678	35	two	two	NUM
ftr-325	3678	36	decisions	decision	NOUN
ftr-325	3678	37	,	,	PUNCT
ftr-325	3678	38	respondent	respondent	NOUN
ftr-325	3678	39	has	have	VERB
ftr-325	3678	40	yet	yet	ADV
ftr-325	3678	41	to	to	PART
ftr-325	3678	42	unabashedly	unabashedly	ADV
ftr-325	3678	43	accept	accept	VERB
ftr-325	3678	44	the	the	DET
ftr-325	3678	45	court	court	NOUN
ftr-325	3678	46	of	of	ADP
ftr-325	3678	47	appeals	appeal	NOUN
ftr-325	3678	48	for	for	ADP
ftr-325	3678	49	the	the	DET
ftr-325	3678	50	ninth	ninth	ADJ
ftr-325	3678	51	circuit‘s	circuit‘s	NOUN
ftr-325	3678	52	invitation	invitation	NOUN
ftr-325	3678	53	and	and	CCONJ
ftr-325	3678	54	issue	issue	NOUN
ftr-325	3678	55	regulations	regulation	NOUN
ftr-325	3678	56	that	that	PRON
ftr-325	3678	57	unequivocally	unequivocally	ADV
ftr-325	3678	58	repudiate	repudiate	VERB
ftr-325	3678	59	the	the	DET
ftr-325	3678	60	colony	colony	NOUN
ftr-325	3678	61	holding	holding	NOUN
ftr-325	3678	62	.	.	PUNCT
ftr-325	3679	1	unless	unless	SCONJ
ftr-325	3679	2	and	and	CCONJ
ftr-325	3679	3	until	until	SCONJ
ftr-325	3679	4	he	he	PRON
ftr-325	3679	5	does	do	VERB
ftr-325	3679	6	so	so	ADV
ftr-325	3679	7	,	,	PUNCT
ftr-325	3679	8	his	his	PRON
ftr-325	3679	9	hands	hand	NOUN
ftr-325	3679	10	must	must	AUX
ftr-325	3679	11	remain	remain	VERB
ftr-325	3679	12	tied	tie	VERB
ftr-325	3679	13	.	.	PUNCT
ftr-325	3680	1			PRON
ftr-325	3680	2	judge	judge	NOUN
ftr-325	3680	3	thornton‘s	thornton‘s	NOUN
ftr-325	3680	4	concurring	concur	VERB
ftr-325	3680	5	opinion	opinion	NOUN
ftr-325	3680	6	,	,	PUNCT
ftr-325	3680	7	with	with	ADP
ftr-325	3680	8	which	which	PRON
ftr-325	3680	9	judges	judge	NOUN
ftr-325	3680	10	cohen	cohen	PROPN
ftr-325	3680	11	,	,	PUNCT
ftr-325	3680	12	halpern	halpern	PROPN
ftr-325	3680	13	,	,	PUNCT
ftr-325	3680	14	holmes	holme	NOUN
ftr-325	3680	15	,	,	PUNCT
ftr-325	3680	16	and	and	CCONJ
ftr-325	3680	17	paris	paris	PROPN
ftr-325	3680	18	agreed	agree	VERB
ftr-325	3680	19	,	,	PUNCT
ftr-325	3680	20	would	would	AUX
ftr-325	3680	21	have	have	AUX
ftr-325	3680	22	decided	decide	VERB
ftr-325	3680	23	the	the	DET
ftr-325	3680	24	case	case	NOUN
ftr-325	3680	25	solely	solely	ADV
ftr-325	3680	26	on	on	ADP
ftr-325	3680	27	the	the	DET
ftr-325	3680	28	grounds	ground	NOUN
ftr-325	3680	29	that	that	SCONJ
ftr-325	3680	30	the	the	DET
ftr-325	3680	31	result	result	NOUN
ftr-325	3680	32	―follows	―follow	VERB
ftr-325	3680	33	from	from	ADP
ftr-325	3680	34	the	the	DET
ftr-325	3680	35	690	690	NUM
ftr-325	3680	36	florida	florida	PROPN
ftr-325	3680	37	tax	tax	NOUN
ftr-325	3680	38	review	review	NOUN
ftr-325	3680	39	[	[	X
ftr-325	3680	40	vol	vol	NOUN
ftr-325	3680	41	.	.	PUNCT
ftr-325	3681	1	13:10	13:10	NUM
ftr-325	3681	2	unambiguous	unambiguous	ADJ
ftr-325	3681	3	terms	term	NOUN
ftr-325	3681	4	of	of	ADP
ftr-325	3681	5	the	the	DET
ftr-325	3681	6	statute,‖	statute,‖	PROPN
ftr-325	3681	7	and	and	CCONJ
ftr-325	3681	8	there	there	PRON
ftr-325	3681	9	is	be	VERB
ftr-325	3681	10	no	no	DET
ftr-325	3681	11	compelling	compelling	ADJ
ftr-325	3681	12	reason	reason	NOUN
ftr-325	3681	13	for	for	SCONJ
ftr-325	3681	14	the	the	DET
ftr-325	3681	15	tax	tax	NOUN
ftr-325	3681	16	court	court	NOUN
ftr-325	3681	17	to	to	PART
ftr-325	3681	18	abandon	abandon	VERB
ftr-325	3681	19	its	its	PRON
ftr-325	3681	20	precedents	precedent	NOUN
ftr-325	3681	21	.	.	PUNCT
ftr-325	3682	1			PRON
ftr-325	3682	2	judges	judge	NOUN
ftr-325	3682	3	halpern	halpern	PROPN
ftr-325	3682	4	and	and	CCONJ
ftr-325	3682	5	holmes	holmes	PROPN
ftr-325	3682	6	joined	join	VERB
ftr-325	3682	7	in	in	ADP
ftr-325	3682	8	another	another	DET
ftr-325	3682	9	concurring	concur	VERB
ftr-325	3682	10	opinion	opinion	NOUN
ftr-325	3682	11	discussing	discuss	VERB
ftr-325	3682	12	the	the	DET
ftr-325	3682	13	scope	scope	NOUN
ftr-325	3682	14	and	and	CCONJ
ftr-325	3682	15	meaning	meaning	NOUN
ftr-325	3682	16	of	of	ADP
ftr-325	3682	17	chevron	chevron	NOUN
ftr-325	3682	18	and	and	CCONJ
ftr-325	3682	19	brand	brand	NOUN
ftr-325	3682	20	x.	x.	PROPN
ftr-325	3682	21	t.	t.	PROPN
ftr-325	3682	22	and	and	CCONJ
ftr-325	3682	23	the	the	DET
ftr-325	3682	24	tenth	tenth	ADJ
ftr-325	3682	25	circuit	circuit	NOUN
ftr-325	3682	26	also	also	ADV
ftr-325	3682	27	likes	like	VERB
ftr-325	3682	28	the	the	DET
ftr-325	3682	29	way	way	NOUN
ftr-325	3682	30	the	the	DET
ftr-325	3682	31	irs	irs	PROPN
ftr-325	3682	32	thinks	think	VERB
ftr-325	3682	33	.	.	PUNCT
ftr-325	3683	1	salman	salman	PROPN
ftr-325	3683	2	ranch	ranch	PROPN
ftr-325	3683	3	,	,	PUNCT
ftr-325	3683	4	ltd	ltd	PROPN
ftr-325	3683	5	.	.	PROPN
ftr-325	3684	1	v.	v.	PROPN
ftr-325	3684	2	commissioner	commissioner	NOUN
ftr-325	3684	3	,	,	PUNCT
ftr-325	3684	4	647	647	NUM
ftr-325	3684	5	f.3d	f.3d	NUM
ftr-325	3684	6	929	929	NUM
ftr-325	3684	7	(	(	PUNCT
ftr-325	3684	8	10th	10th	ADJ
ftr-325	3684	9	cir	cir	NOUN
ftr-325	3684	10	.	.	PUNCT
ftr-325	3685	1	5/31/11	5/31/11	NUM
ftr-325	3685	2	)	)	PUNCT
ftr-325	3685	3	.	.	PUNCT
ftr-325	3686	1	in	in	ADP
ftr-325	3686	2	a	a	DET
ftr-325	3686	3	case	case	NOUN
ftr-325	3686	4	involving	involve	VERB
ftr-325	3686	5	a	a	DET
ftr-325	3686	6	different	different	ADJ
ftr-325	3686	7	tax	tax	NOUN
ftr-325	3686	8	year	year	NOUN
ftr-325	3686	9	for	for	ADP
ftr-325	3686	10	the	the	DET
ftr-325	3686	11	taxpayer	taxpayer	NOUN
ftr-325	3686	12	,	,	PUNCT
ftr-325	3686	13	the	the	DET
ftr-325	3686	14	federal	federal	ADJ
ftr-325	3686	15	circuit	circuit	NOUN
ftr-325	3686	16	held	hold	VERB
ftr-325	3686	17	,	,	PUNCT
ftr-325	3686	18	(	(	PUNCT
ftr-325	3686	19	see	see	VERB
ftr-325	3686	20	e.	e.	PROPN
ftr-325	3686	21	and	and	CCONJ
ftr-325	3686	22	f.	f.	PROPN
ftr-325	3686	23	,	,	PUNCT
ftr-325	3686	24	above	above	ADV
ftr-325	3686	25	)	)	PUNCT
ftr-325	3686	26	that	that	SCONJ
ftr-325	3686	27	the	the	DET
ftr-325	3686	28	extended	extended	ADJ
ftr-325	3686	29	statute	statute	NOUN
ftr-325	3686	30	of	of	ADP
ftr-325	3686	31	limitations	limitation	NOUN
ftr-325	3686	32	did	do	AUX
ftr-325	3686	33	not	not	PART
ftr-325	3686	34	apply	apply	VERB
ftr-325	3686	35	to	to	ADP
ftr-325	3686	36	this	this	DET
ftr-325	3686	37	partnership	partnership	NOUN
ftr-325	3686	38	for	for	ADP
ftr-325	3686	39	its	its	PRON
ftr-325	3686	40	1999	1999	NUM
ftr-325	3686	41	year	year	NOUN
ftr-325	3686	42	.	.	PUNCT
ftr-325	3687	1	subsequently	subsequently	ADV
ftr-325	3687	2	,	,	PUNCT
ftr-325	3687	3	in	in	ADP
ftr-325	3687	4	grapevine	grapevine	NOUN
ftr-325	3687	5	imports	import	NOUN
ftr-325	3687	6	,	,	PUNCT
ftr-325	3687	7	ltd	ltd	PROPN
ftr-325	3687	8	.	.	PROPN
ftr-325	3688	1	v.	v.	PROPN
ftr-325	3688	2	united	united	PROPN
ftr-325	3688	3	states	states	PROPN
ftr-325	3688	4	,	,	PUNCT
ftr-325	3688	5	636	636	NUM
ftr-325	3688	6	f.3d	f.3d	NUM
ftr-325	3688	7	1368	1368	NUM
ftr-325	3688	8	(	(	PUNCT
ftr-325	3688	9	fed	fed	PROPN
ftr-325	3688	10	.	.	PUNCT
ftr-325	3688	11	cir	cir	PROPN
ftr-325	3688	12	.	.	PUNCT
ftr-325	3689	1	3/11/11	3/11/11	NUM
ftr-325	3689	2	)	)	PUNCT
ftr-325	3689	3	(	(	PUNCT
ftr-325	3689	4	see	see	VERB
ftr-325	3689	5	r.	r.	PROPN
ftr-325	3689	6	,	,	PUNCT
ftr-325	3689	7	above	above	ADV
ftr-325	3689	8	)	)	PUNCT
ftr-325	3689	9	the	the	DET
ftr-325	3689	10	federal	federal	ADJ
ftr-325	3689	11	circuit	circuit	NOUN
ftr-325	3689	12	overruled	overrule	VERB
ftr-325	3689	13	its	its	PRON
ftr-325	3689	14	pro	pro	ADJ
ftr-325	3689	15	-	-	ADJ
ftr-325	3689	16	partnership	partnership	ADJ
ftr-325	3689	17	decision	decision	NOUN
ftr-325	3689	18	in	in	ADP
ftr-325	3689	19	the	the	DET
ftr-325	3689	20	1999	1999	NUM
ftr-325	3689	21	salman	salman	PROPN
ftr-325	3689	22	ranch	ranch	NOUN
ftr-325	3689	23	case	case	NOUN
ftr-325	3689	24	.	.	PUNCT
ftr-325	3690	1	in	in	ADP
ftr-325	3690	2	this	this	DET
ftr-325	3690	3	separate	separate	ADJ
ftr-325	3690	4	case	case	NOUN
ftr-325	3690	5	for	for	ADP
ftr-325	3690	6	this	this	DET
ftr-325	3690	7	partnership‘s	partnership‘s	PROPN
ftr-325	3690	8	2001	2001	NUM
ftr-325	3690	9	and	and	CCONJ
ftr-325	3690	10	2002	2002	NUM
ftr-325	3690	11	years	year	NOUN
ftr-325	3690	12	,	,	PUNCT
ftr-325	3690	13	the	the	DET
ftr-325	3690	14	tax	tax	NOUN
ftr-325	3690	15	court	court	NOUN
ftr-325	3690	16	had	have	AUX
ftr-325	3690	17	held	hold	VERB
ftr-325	3690	18	collateral	collateral	ADJ
ftr-325	3690	19	estoppel	estoppel	NOUN
ftr-325	3690	20	required	require	VERB
ftr-325	3690	21	summary	summary	NOUN
ftr-325	3690	22	judgment	judgment	NOUN
ftr-325	3690	23	be	be	AUX
ftr-325	3690	24	granted	grant	VERB
ftr-325	3690	25	for	for	ADP
ftr-325	3690	26	the	the	DET
ftr-325	3690	27	partnership	partnership	NOUN
ftr-325	3690	28	.	.	PUNCT
ftr-325	3691	1	the	the	DET
ftr-325	3691	2	tenth	tenth	ADJ
ftr-325	3691	3	circuit	circuit	NOUN
ftr-325	3691	4	(	(	PUNCT
ftr-325	3691	5	judge	judge	NOUN
ftr-325	3691	6	seymour	seymour	NOUN
ftr-325	3691	7	)	)	PUNCT
ftr-325	3691	8	reversed	reverse	VERB
ftr-325	3691	9	and	and	CCONJ
ftr-325	3691	10	remanded	remand	VERB
ftr-325	3691	11	,	,	PUNCT
ftr-325	3691	12	holding	hold	VERB
ftr-325	3691	13	that	that	SCONJ
ftr-325	3691	14	collateral	collateral	ADJ
ftr-325	3691	15	estoppel	estoppel	NOUN
ftr-325	3691	16	was	be	AUX
ftr-325	3691	17	inapplicable	inapplicable	ADJ
ftr-325	3691	18	because	because	SCONJ
ftr-325	3691	19	of	of	ADP
ftr-325	3691	20	an	an	DET
ftr-325	3691	21	intervening	intervene	VERB
ftr-325	3691	22	change	change	NOUN
ftr-325	3691	23	in	in	ADP
ftr-325	3691	24	law	law	NOUN
ftr-325	3691	25	,	,	PUNCT
ftr-325	3691	26	i.e.	i.e.	X
ftr-325	3691	27	,	,	PUNCT
ftr-325	3691	28	the	the	DET
ftr-325	3691	29	final	final	ADJ
ftr-325	3691	30	regulations	regulation	NOUN
ftr-325	3691	31	(	(	PUNCT
ftr-325	3691	32	see	see	VERB
ftr-325	3691	33	n.	n.	NOUN
ftr-325	3691	34	,	,	PUNCT
ftr-325	3691	35	above	above	ADV
ftr-325	3691	36	)	)	PUNCT
ftr-325	3691	37	.	.	PUNCT
ftr-325	3692	1	judge	judge	PROPN
ftr-325	3692	2	seymour	seymour	PROPN
ftr-325	3692	3	based	base	VERB
ftr-325	3692	4	his	his	PRON
ftr-325	3692	5	decision	decision	NOUN
ftr-325	3692	6	that	that	SCONJ
ftr-325	3692	7	the	the	DET
ftr-325	3692	8	final	final	ADJ
ftr-325	3692	9	regulations	regulation	NOUN
ftr-325	3692	10	were	be	AUX
ftr-325	3692	11	entitled	entitle	VERB
ftr-325	3692	12	to	to	ADP
ftr-325	3692	13	chevron	chevron	NOUN
ftr-325	3692	14	deference	deference	NOUN
ftr-325	3692	15	based	base	VERB
ftr-325	3692	16	upon	upon	SCONJ
ftr-325	3692	17	the	the	DET
ftr-325	3692	18	supreme	supreme	PROPN
ftr-325	3692	19	court‘s	court‘s	PROPN
ftr-325	3692	20	holdings	holding	NOUN
ftr-325	3692	21	in	in	ADP
ftr-325	3692	22	mayo	mayo	PROPN
ftr-325	3692	23	foundation	foundation	PROPN
ftr-325	3692	24	for	for	ADP
ftr-325	3692	25	medical	medical	ADJ
ftr-325	3692	26	education	education	NOUN
ftr-325	3692	27	and	and	CCONJ
ftr-325	3692	28	research	research	NOUN
ftr-325	3692	29	v.	v.	PROPN
ftr-325	3692	30	united	united	PROPN
ftr-325	3692	31	states	states	PROPN
ftr-325	3692	32	,	,	PUNCT
ftr-325	3692	33	131	131	NUM
ftr-325	3692	34	s.	s.	PROPN
ftr-325	3692	35	ct	ct	PROPN
ftr-325	3692	36	.	.	PUNCT
ftr-325	3693	1	713	713	NUM
ftr-325	3693	2	(	(	PUNCT
ftr-325	3693	3	1/11/11	1/11/11	NUM
ftr-325	3693	4	)	)	PUNCT
ftr-325	3693	5	,	,	PUNCT
ftr-325	3694	1	and	and	CCONJ
ftr-325	3695	1	refused	refuse	VERB
ftr-325	3695	2	to	to	PART
ftr-325	3695	3	follow	follow	VERB
ftr-325	3695	4	contrary	contrary	ADJ
ftr-325	3695	5	authority	authority	NOUN
ftr-325	3695	6	among	among	ADP
ftr-325	3695	7	the	the	DET
ftr-325	3695	8	cases	case	NOUN
ftr-325	3695	9	discussed	discuss	VERB
ftr-325	3695	10	above	above	ADV
ftr-325	3695	11	.	.	PUNCT
ftr-325	3696	1	u.	u.	VERB
ftr-325	3696	2	and	and	CCONJ
ftr-325	3696	3	the	the	DET
ftr-325	3696	4	government	government	NOUN
ftr-325	3696	5	chalks	chalk	VERB
ftr-325	3696	6	up	up	ADP
ftr-325	3696	7	another	another	DET
ftr-325	3696	8	victory	victory	NOUN
ftr-325	3696	9	in	in	ADP
ftr-325	3696	10	front	front	NOUN
ftr-325	3696	11	of	of	ADP
ftr-325	3696	12	a	a	DET
ftr-325	3696	13	panel	panel	NOUN
ftr-325	3696	14	that	that	PRON
ftr-325	3696	15	really	really	ADV
ftr-325	3696	16	understands	understand	VERB
ftr-325	3696	17	the	the	DET
ftr-325	3696	18	proposition	proposition	NOUN
ftr-325	3696	19	for	for	ADP
ftr-325	3696	20	which	which	PRON
ftr-325	3696	21	colony	colony	NOUN
ftr-325	3696	22	stands	stand	VERB
ftr-325	3696	23	and	and	CCONJ
ftr-325	3696	24	the	the	DET
ftr-325	3696	25	propositions	proposition	NOUN
ftr-325	3696	26	for	for	ADP
ftr-325	3696	27	which	which	PRON
ftr-325	3696	28	it	it	PRON
ftr-325	3696	29	really	really	ADV
ftr-325	3696	30	does	do	AUX
ftr-325	3696	31	not	not	PART
ftr-325	3696	32	stand	stand	VERB
ftr-325	3696	33	[	[	PUNCT
ftr-325	3696	34	or	or	CCONJ
ftr-325	3696	35	,	,	PUNCT
ftr-325	3696	36	does	do	VERB
ftr-325	3696	37	it	it	PRON
ftr-325	3696	38	?	?	PUNCT
ftr-325	3696	39	]	]	PUNCT
ftr-325	3696	40	.	.	PUNCT
ftr-325	3697	1	intermountain	intermountain	PROPN
ftr-325	3697	2	insurance	insurance	NOUN
ftr-325	3697	3	service	service	NOUN
ftr-325	3697	4	of	of	ADP
ftr-325	3697	5	vail	vail	PROPN
ftr-325	3697	6	v.	v.	PROPN
ftr-325	3697	7	commissioner	commissioner	PROPN
ftr-325	3697	8	,	,	PUNCT
ftr-325	3697	9	650	650	NUM
ftr-325	3697	10	f.3d	f.3d	NUM
ftr-325	3697	11	691	691	NUM
ftr-325	3697	12	(	(	PUNCT
ftr-325	3697	13	d.c	d.c	PROPN
ftr-325	3697	14	.	.	PROPN
ftr-325	3697	15	cir	cir	PROPN
ftr-325	3697	16	.	.	PUNCT
ftr-325	3698	1	6/21/11	6/21/11	NUM
ftr-325	3698	2	)	)	PUNCT
ftr-325	3698	3	.	.	PUNCT
ftr-325	3699	1	after	after	ADP
ftr-325	3699	2	a	a	DET
ftr-325	3699	3	thorough	thorough	ADJ
ftr-325	3699	4	examination	examination	NOUN
ftr-325	3699	5	of	of	ADP
ftr-325	3699	6	the	the	DET
ftr-325	3699	7	history	history	NOUN
ftr-325	3699	8	of	of	ADP
ftr-325	3699	9	§	§	PROPN
ftr-325	3699	10	275(c	275(c	PROPN
ftr-325	3699	11	)	)	PUNCT
ftr-325	3699	12	of	of	ADP
ftr-325	3699	13	the	the	DET
ftr-325	3699	14	1939	1939	NUM
ftr-325	3699	15	code	code	NOUN
ftr-325	3699	16	,	,	PUNCT
ftr-325	3699	17	the	the	DET
ftr-325	3699	18	pre	pre	ADJ
ftr-325	3699	19	-	-	ADJ
ftr-325	3699	20	colony	colony	ADJ
ftr-325	3699	21	litigation	litigation	NOUN
ftr-325	3699	22	,	,	PUNCT
ftr-325	3699	23	the	the	DET
ftr-325	3699	24	colony	colony	NOUN
ftr-325	3699	25	decision	decision	NOUN
ftr-325	3699	26	itself	itself	PRON
ftr-325	3699	27	,	,	PUNCT
ftr-325	3699	28	the	the	DET
ftr-325	3699	29	enactment	enactment	NOUN
ftr-325	3699	30	of	of	ADP
ftr-325	3699	31	§	§	PROPN
ftr-325	3699	32	6501(e	6501(e	PROPN
ftr-325	3699	33	)	)	PUNCT
ftr-325	3699	34	,	,	PUNCT
ftr-325	3699	35	the	the	DET
ftr-325	3699	36	relevant	relevant	ADJ
ftr-325	3699	37	changes	change	NOUN
ftr-325	3699	38	from	from	ADP
ftr-325	3699	39	§	§	PROPN
ftr-325	3699	40	275(c	275(c	PROPN
ftr-325	3699	41	)	)	PUNCT
ftr-325	3699	42	,	,	PUNCT
ftr-325	3699	43	and	and	CCONJ
ftr-325	3699	44	the	the	DET
ftr-325	3699	45	recent	recent	ADJ
ftr-325	3699	46	cases	case	NOUN
ftr-325	3699	47	on	on	ADP
ftr-325	3699	48	the	the	DET
ftr-325	3699	49	issue	issue	NOUN
ftr-325	3699	50	,	,	PUNCT
ftr-325	3699	51	and	and	CCONJ
ftr-325	3699	52	the	the	DET
ftr-325	3699	53	promulgation	promulgation	NOUN
ftr-325	3699	54	of	of	ADP
ftr-325	3699	55	reg	reg	NOUN
ftr-325	3699	56	.	.	PUNCT
ftr-325	3700	1	§	§	PROPN
ftr-325	3700	2	§	§	PROPN
ftr-325	3700	3	301.6501(e)-1t(a)(iii	301.6501(e)-1t(a)(iii	NUM
ftr-325	3700	4	)	)	PUNCT
ftr-325	3700	5	and	and	CCONJ
ftr-325	3700	6	301.6229(c)(-1t)(a)(iii	301.6229(c)(-1t)(a)(iii	NUM
ftr-325	3700	7	)	)	PUNCT
ftr-325	3700	8	,	,	PUNCT
ftr-325	3700	9	the	the	DET
ftr-325	3700	10	court	court	NOUN
ftr-325	3700	11	of	of	ADP
ftr-325	3700	12	appeals	appeal	NOUN
ftr-325	3700	13	for	for	ADP
ftr-325	3700	14	the	the	DET
ftr-325	3700	15	district	district	PROPN
ftr-325	3700	16	of	of	ADP
ftr-325	3700	17	columbia	columbia	PROPN
ftr-325	3700	18	,	,	PUNCT
ftr-325	3700	19	in	in	ADP
ftr-325	3700	20	an	an	DET
ftr-325	3700	21	opinion	opinion	NOUN
ftr-325	3700	22	by	by	ADP
ftr-325	3700	23	judge	judge	NOUN
ftr-325	3700	24	tatel	tatel	PROPN
ftr-325	3700	25	,	,	PUNCT
ftr-325	3700	26	reversed	reverse	VERB
ftr-325	3700	27	the	the	DET
ftr-325	3700	28	tax	tax	NOUN
ftr-325	3700	29	court	court	NOUN
ftr-325	3700	30	and	and	CCONJ
ftr-325	3700	31	,	,	PUNCT
ftr-325	3700	32	with	with	SCONJ
ftr-325	3700	33	a	a	DET
ftr-325	3700	34	healthy	healthy	ADJ
ftr-325	3700	35	spread	spread	NOUN
ftr-325	3700	36	of	of	ADP
ftr-325	3700	37	mayo	mayo	NOUN
ftr-325	3700	38	upheld	uphold	VERB
ftr-325	3700	39	the	the	DET
ftr-325	3700	40	regulations	regulation	NOUN
ftr-325	3700	41	,	,	PUNCT
ftr-325	3700	42	and	and	CCONJ
ftr-325	3700	43	dismissed	dismiss	VERB
ftr-325	3700	44	the	the	DET
ftr-325	3700	45	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3701	1	[	[	X
ftr-325	3701	2	tautological	tautological	ADJ
ftr-325	3701	3	,	,	PUNCT
ftr-325	3701	4	in	in	ADP
ftr-325	3701	5	our	our	PRON
ftr-325	3701	6	opinion	opinion	NOUN
ftr-325	3701	7	]	]	PUNCT
ftr-325	3701	8	argument	argument	NOUN
ftr-325	3701	9	,	,	PUNCT
ftr-325	3701	10	which	which	PRON
ftr-325	3701	11	was	be	AUX
ftr-325	3701	12	accepted	accept	VERB
ftr-325	3701	13	by	by	ADP
ftr-325	3701	14	the	the	DET
ftr-325	3701	15	tax	tax	NOUN
ftr-325	3701	16	court	court	NOUN
ftr-325	3701	17	(	(	PUNCT
ftr-325	3701	18	and	and	CCONJ
ftr-325	3701	19	a	a	DET
ftr-325	3701	20	few	few	ADJ
ftr-325	3701	21	other	other	ADJ
ftr-325	3701	22	courts	court	NOUN
ftr-325	3701	23	)	)	PUNCT
ftr-325	3701	24	that	that	SCONJ
ftr-325	3701	25	the	the	DET
ftr-325	3701	26	regulations	regulation	NOUN
ftr-325	3701	27	by	by	ADP
ftr-325	3701	28	the	the	DET
ftr-325	3701	29	terms	term	NOUN
ftr-325	3701	30	of	of	ADP
ftr-325	3701	31	their	their	PRON
ftr-325	3701	32	effective	effective	ADJ
ftr-325	3701	33	date	date	NOUN
ftr-325	3701	34	were	be	AUX
ftr-325	3701	35	inapplicable	inapplicable	ADJ
ftr-325	3701	36	to	to	ADP
ftr-325	3701	37	the	the	DET
ftr-325	3701	38	transaction	transaction	NOUN
ftr-325	3701	39	in	in	ADP
ftr-325	3701	40	question	question	NOUN
ftr-325	3701	41	.	.	PUNCT
ftr-325	3702	1	the	the	DET
ftr-325	3702	2	court‘s	court‘s	PROPN
ftr-325	3702	3	opinion	opinion	NOUN
ftr-325	3702	4	carefully	carefully	ADV
ftr-325	3702	5	explains	explain	VERB
ftr-325	3702	6	the	the	DET
ftr-325	3702	7	source	source	NOUN
ftr-325	3702	8	of	of	ADP
ftr-325	3702	9	the	the	DET
ftr-325	3702	10	statutory	statutory	ADJ
ftr-325	3702	11	ambiguity	ambiguity	NOUN
ftr-325	3702	12	and	and	CCONJ
ftr-325	3702	13	why	why	SCONJ
ftr-325	3702	14	colony	colony	NOUN
ftr-325	3702	15	did	do	AUX
ftr-325	3702	16	not	not	PART
ftr-325	3702	17	state	state	VERB
ftr-325	3702	18	that	that	SCONJ
ftr-325	3702	19	the	the	DET
ftr-325	3702	20	relevant	relevant	ADJ
ftr-325	3702	21	language	language	NOUN
ftr-325	3702	22	was	be	AUX
ftr-325	3702	23	unambiguous	unambiguous	ADJ
ftr-325	3702	24	,	,	PUNCT
ftr-325	3702	25	rejecting	reject	VERB
ftr-325	3702	26	the	the	DET
ftr-325	3702	27	less	less	ADV
ftr-325	3702	28	well	well	ADV
ftr-325	3702	29	reasoned	reason	VERB
ftr-325	3702	30	opinions	opinion	NOUN
ftr-325	3702	31	of	of	ADP
ftr-325	3702	32	those	those	DET
ftr-325	3702	33	courts	court	NOUN
ftr-325	3702	34	that	that	PRON
ftr-325	3702	35	found	find	VERB
ftr-325	3702	36	colony	colony	NOUN
ftr-325	3702	37	to	to	PART
ftr-325	3702	38	have	have	AUX
ftr-325	3702	39	held	hold	VERB
ftr-325	3702	40	that	that	SCONJ
ftr-325	3702	41	the	the	DET
ftr-325	3702	42	statutory	statutory	ADJ
ftr-325	3702	43	provision	provision	NOUN
ftr-325	3702	44	was	be	AUX
ftr-325	3702	45	unambiguous	unambiguous	ADJ
ftr-325	3702	46	.	.	PUNCT
ftr-325	3703	1	going	go	VERB
ftr-325	3703	2	a	a	DET
ftr-325	3703	3	step	step	NOUN
ftr-325	3703	4	further	far	ADV
ftr-325	3703	5	,	,	PUNCT
ftr-325	3703	6	the	the	DET
ftr-325	3703	7	court	court	NOUN
ftr-325	3703	8	concluded	conclude	VERB
ftr-325	3703	9	that	that	SCONJ
ftr-325	3703	10	colony	colony	NOUN
ftr-325	3703	11	simply	simply	ADV
ftr-325	3703	12	2013	2013	NUM
ftr-325	3703	13	]	]	PUNCT
ftr-325	3703	14	recent	recent	ADJ
ftr-325	3703	15	developments	development	NOUN
ftr-325	3703	16	in	in	ADP
ftr-325	3703	17	federal	federal	ADJ
ftr-325	3703	18	income	income	NOUN
ftr-325	3703	19	taxation	taxation	NOUN
ftr-325	3703	20	691	691	NUM
ftr-325	3703	21	did	do	AUX
ftr-325	3703	22	not	not	PART
ftr-325	3703	23	apply	apply	VERB
ftr-325	3703	24	to	to	ADP
ftr-325	3703	25	either	either	DET
ftr-325	3703	26	§	§	PROPN
ftr-325	3703	27	6501(e	6501(e	NUM
ftr-325	3703	28	)	)	PUNCT
ftr-325	3703	29	or	or	CCONJ
ftr-325	3703	30	§	§	PROPN
ftr-325	3703	31	6229(c)(2	6229(c)(2	NUM
ftr-325	3703	32	)	)	PUNCT
ftr-325	3703	33	,	,	PUNCT
ftr-325	3703	34	and	and	CCONJ
ftr-325	3703	35	that	that	SCONJ
ftr-325	3703	36	under	under	ADP
ftr-325	3703	37	chevron	chevron	NOUN
ftr-325	3703	38	it	it	PRON
ftr-325	3703	39	was	be	AUX
ftr-325	3703	40	an	an	DET
ftr-325	3703	41	easy	easy	ADJ
ftr-325	3703	42	call	call	NOUN
ftr-325	3703	43	to	to	PART
ftr-325	3703	44	uphold	uphold	VERB
ftr-325	3703	45	the	the	DET
ftr-325	3703	46	substance	substance	NOUN
ftr-325	3703	47	of	of	ADP
ftr-325	3703	48	the	the	DET
ftr-325	3703	49	regulations	regulation	NOUN
ftr-325	3703	50	,	,	PUNCT
ftr-325	3703	51	while	while	SCONJ
ftr-325	3703	52	under	under	ADP
ftr-325	3703	53	mayo	mayo	NOUN
ftr-325	3703	54	there	there	PRON
ftr-325	3703	55	were	be	VERB
ftr-325	3703	56	no	no	DET
ftr-325	3703	57	procedural	procedural	ADJ
ftr-325	3703	58	problems	problem	NOUN
ftr-325	3703	59	with	with	ADP
ftr-325	3703	60	the	the	DET
ftr-325	3703	61	manner	manner	NOUN
ftr-325	3703	62	in	in	ADP
ftr-325	3703	63	which	which	PRON
ftr-325	3703	64	the	the	DET
ftr-325	3703	65	regulations	regulation	NOUN
ftr-325	3703	66	were	be	AUX
ftr-325	3703	67	promulgated	promulgate	VERB
ftr-325	3703	68	.	.	PUNCT
ftr-325	3704	1	however	however	ADV
ftr-325	3704	2	,	,	PUNCT
ftr-325	3704	3	the	the	DET
ftr-325	3704	4	court	court	NOUN
ftr-325	3704	5	of	of	ADP
ftr-325	3704	6	appeals	appeals	PROPN
ftr-325	3704	7	remanded	remand	VERB
ftr-325	3704	8	the	the	DET
ftr-325	3704	9	case	case	NOUN
ftr-325	3704	10	to	to	ADP
ftr-325	3704	11	the	the	DET
ftr-325	3704	12	tax	tax	NOUN
ftr-325	3704	13	court	court	NOUN
ftr-325	3704	14	to	to	PART
ftr-325	3704	15	consider	consider	VERB
ftr-325	3704	16	intermountain‘s	intermountain‘s	PRON
ftr-325	3704	17	alternative	alternative	ADJ
ftr-325	3704	18	argument	argument	NOUN
ftr-325	3704	19	that	that	SCONJ
ftr-325	3704	20	intermountain	intermountain	PROPN
ftr-325	3704	21	avoided	avoid	VERB
ftr-325	3704	22	triggering	trigger	VERB
ftr-325	3704	23	the	the	DET
ftr-325	3704	24	extended	extended	ADJ
ftr-325	3704	25	statute	statute	NOUN
ftr-325	3704	26	of	of	ADP
ftr-325	3704	27	limitations	limitation	NOUN
ftr-325	3704	28	by	by	ADP
ftr-325	3704	29	―adequately	―adequately	ADV
ftr-325	3704	30	disclos[ing	disclos[e	VERB
ftr-325	3704	31	]	]	PUNCT
ftr-325	3704	32	to	to	ADP
ftr-325	3704	33	the	the	DET
ftr-325	3704	34	irs	irs	PROPN
ftr-325	3704	35	the	the	DET
ftr-325	3704	36	basis	basis	NOUN
ftr-325	3704	37	amount	amount	NOUN
ftr-325	3704	38	it	it	PRON
ftr-325	3704	39	applied	apply	VERB
ftr-325	3704	40	in	in	ADP
ftr-325	3704	41	connection	connection	NOUN
ftr-325	3704	42	with	with	ADP
ftr-325	3704	43	the	the	DET
ftr-325	3704	44	transaction	transaction	NOUN
ftr-325	3704	45	at	at	ADP
ftr-325	3704	46	issue.‖	issue.‖	PROPN
ftr-325	3704	47	v.	v.	ADP
ftr-325	3704	48	let‘s	let‘s	NOUN
ftr-325	3704	49	play	play	VERB
ftr-325	3704	50	that	that	DET
ftr-325	3704	51	tune	tune	NOUN
ftr-325	3704	52	again	again	ADV
ftr-325	3704	53	.	.	PUNCT
ftr-325	3705	1	utam	utam	PROPN
ftr-325	3705	2	,	,	PUNCT
ftr-325	3705	3	ltd	ltd	PROPN
ftr-325	3705	4	v.	v.	PROPN
ftr-325	3705	5	commissioner	commissioner	PROPN
ftr-325	3705	6	,	,	PUNCT
ftr-325	3705	7	645	645	NUM
ftr-325	3705	8	f.3d	f.3d	NUM
ftr-325	3705	9	415	415	NUM
ftr-325	3705	10	(	(	PUNCT
ftr-325	3705	11	d.c	d.c	PROPN
ftr-325	3705	12	.	.	PROPN
ftr-325	3705	13	cir	cir	PROPN
ftr-325	3705	14	.	.	PUNCT
ftr-325	3706	1	6/21/11	6/21/11	NUM
ftr-325	3706	2	)	)	PUNCT
ftr-325	3706	3	.	.	PUNCT
ftr-325	3707	1	the	the	DET
ftr-325	3707	2	court	court	NOUN
ftr-325	3707	3	of	of	ADP
ftr-325	3707	4	appeals	appeal	NOUN
ftr-325	3707	5	for	for	ADP
ftr-325	3707	6	the	the	DET
ftr-325	3707	7	district	district	PROPN
ftr-325	3707	8	of	of	ADP
ftr-325	3707	9	columbia	columbia	PROPN
ftr-325	3707	10	,	,	PUNCT
ftr-325	3707	11	in	in	ADP
ftr-325	3707	12	a	a	DET
ftr-325	3707	13	very	very	ADV
ftr-325	3707	14	brief	brief	ADJ
ftr-325	3707	15	opinion	opinion	NOUN
ftr-325	3707	16	by	by	ADP
ftr-325	3707	17	judge	judge	PROPN
ftr-325	3707	18	randolph	randolph	PROPN
ftr-325	3707	19	,	,	PUNCT
ftr-325	3707	20	reversed	reverse	VERB
ftr-325	3707	21	the	the	DET
ftr-325	3707	22	tax	tax	NOUN
ftr-325	3707	23	court	court	NOUN
ftr-325	3707	24	decision	decision	NOUN
ftr-325	3707	25	(	(	PUNCT
ftr-325	3707	26	see	see	VERB
ftr-325	3707	27	l.	l.	PROPN
ftr-325	3707	28	,	,	PUNCT
ftr-325	3707	29	above	above	ADV
ftr-325	3707	30	)	)	PUNCT
ftr-325	3707	31	on	on	ADP
ftr-325	3707	32	the	the	DET
ftr-325	3707	33	basis	basis	NOUN
ftr-325	3707	34	of	of	ADP
ftr-325	3707	35	the	the	DET
ftr-325	3707	36	court‘s	court‘s	NOUN
ftr-325	3707	37	holding	hold	VERB
ftr-325	3707	38	in	in	ADP
ftr-325	3707	39	intermountain	intermountain	PROPN
ftr-325	3707	40	insurance	insurance	NOUN
ftr-325	3707	41	service	service	NOUN
ftr-325	3707	42	of	of	ADP
ftr-325	3707	43	vail	vail	PROPN
ftr-325	3707	44	v.	v.	PROPN
ftr-325	3707	45	commissioner	commissioner	PROPN
ftr-325	3707	46	,	,	PUNCT
ftr-325	3707	47	650	650	NUM
ftr-325	3707	48	f.3d	f.3d	NUM
ftr-325	3707	49	691	691	NUM
ftr-325	3707	50	(	(	PUNCT
ftr-325	3707	51	d.c	d.c	PROPN
ftr-325	3707	52	.	.	PROPN
ftr-325	3707	53	cir	cir	PROPN
ftr-325	3707	54	.	.	PUNCT
ftr-325	3708	1	6/21/11	6/21/11	NUM
ftr-325	3708	2	)	)	PUNCT
ftr-325	3708	3	.	.	PUNCT
ftr-325	3709	1	although	although	SCONJ
ftr-325	3709	2	the	the	DET
ftr-325	3709	3	tax	tax	NOUN
ftr-325	3709	4	court	court	NOUN
ftr-325	3709	5	did	do	AUX
ftr-325	3709	6	not	not	PART
ftr-325	3709	7	reach	reach	VERB
ftr-325	3709	8	the	the	DET
ftr-325	3709	9	issue	issue	NOUN
ftr-325	3709	10	of	of	ADP
ftr-325	3709	11	whether	whether	SCONJ
ftr-325	3709	12	§	§	PROPN
ftr-325	3709	13	6229(c	6229(c	PRON
ftr-325	3709	14	)	)	PUNCT
ftr-325	3709	15	suspends	suspend	VERB
ftr-325	3709	16	the	the	DET
ftr-325	3709	17	individual	individual	ADJ
ftr-325	3709	18	partner‘s	partner‘s	PROPN
ftr-325	3709	19	§	§	PROPN
ftr-325	3709	20	6501	6501	NUM
ftr-325	3709	21	limitations	limitation	NOUN
ftr-325	3709	22	period	period	NOUN
ftr-325	3709	23	when	when	SCONJ
ftr-325	3709	24	that	that	DET
ftr-325	3709	25	period	period	NOUN
ftr-325	3709	26	is	be	AUX
ftr-325	3709	27	open	open	ADJ
ftr-325	3709	28	on	on	ADP
ftr-325	3709	29	the	the	DET
ftr-325	3709	30	date	date	NOUN
ftr-325	3709	31	the	the	DET
ftr-325	3709	32	irs	irs	PROPN
ftr-325	3709	33	mailed	mail	VERB
ftr-325	3709	34	the	the	DET
ftr-325	3709	35	fpaa	fpaa	NOUN
ftr-325	3709	36	,	,	PUNCT
ftr-325	3709	37	the	the	DET
ftr-325	3709	38	court	court	NOUN
ftr-325	3709	39	of	of	ADP
ftr-325	3709	40	appeals	appeals	PROPN
ftr-325	3709	41	found	find	VERB
ftr-325	3709	42	that	that	SCONJ
ftr-325	3709	43	a	a	DET
ftr-325	3709	44	remand	remand	NOUN
ftr-325	3709	45	on	on	ADP
ftr-325	3709	46	this	this	DET
ftr-325	3709	47	issue	issue	NOUN
ftr-325	3709	48	would	would	AUX
ftr-325	3709	49	not	not	PART
ftr-325	3709	50	serve	serve	VERB
ftr-325	3709	51	a	a	DET
ftr-325	3709	52	useful	useful	ADJ
ftr-325	3709	53	purpose	purpose	NOUN
ftr-325	3709	54	.	.	PUNCT
ftr-325	3710	1	under	under	ADP
ftr-325	3710	2	d.c	d.c	PROPN
ftr-325	3710	3	.	.	PUNCT
ftr-325	3711	1	circuit‘s	circuit‘s	NOUN
ftr-325	3711	2	opinion	opinion	NOUN
ftr-325	3711	3	in	in	ADP
ftr-325	3711	4	andantech	andantech	NOUN
ftr-325	3711	5	,	,	PUNCT
ftr-325	3711	6	l.l.c	l.l.c	NOUN
ftr-325	3711	7	.	.	PUNCT
ftr-325	3712	1	v.	v.	PROPN
ftr-325	3712	2	commissioner	commissioner	NOUN
ftr-325	3712	3	,	,	PUNCT
ftr-325	3712	4	331	331	PROPN
ftr-325	3712	5	f.3d	f.3d	NUM
ftr-325	3712	6	972	972	NUM
ftr-325	3712	7	(	(	PUNCT
ftr-325	3712	8	d.c	d.c	PROPN
ftr-325	3712	9	.	.	PROPN
ftr-325	3712	10	cir	cir	PROPN
ftr-325	3712	11	.	.	PROPN
ftr-325	3712	12	2003	2003	NUM
ftr-325	3712	13	)	)	PUNCT
ftr-325	3713	1	,	,	PUNCT
ftr-325	3713	2	the	the	DET
ftr-325	3713	3	assessment	assessment	NOUN
ftr-325	3713	4	period	period	NOUN
ftr-325	3713	5	suspended	suspend	VERB
ftr-325	3713	6	by	by	ADP
ftr-325	3713	7	§	§	PROPN
ftr-325	3713	8	6229(d	6229(d	NOUN
ftr-325	3713	9	)	)	PUNCT
ftr-325	3713	10	is	be	AUX
ftr-325	3713	11	the	the	DET
ftr-325	3713	12	partner‘s	partner‘s	PROPN
ftr-325	3713	13	open	open	ADJ
ftr-325	3713	14	assessment	assessment	NOUN
ftr-325	3713	15	period	period	NOUN
ftr-325	3713	16	under	under	ADP
ftr-325	3713	17	§	§	PROPN
ftr-325	3713	18	6501	6501	NUM
ftr-325	3713	19	.	.	PUNCT
ftr-325	3714	1	thus	thus	ADV
ftr-325	3714	2	,	,	PUNCT
ftr-325	3714	3	the	the	DET
ftr-325	3714	4	statute	statute	NOUN
ftr-325	3714	5	of	of	ADP
ftr-325	3714	6	limitations	limitation	NOUN
ftr-325	3714	7	had	have	AUX
ftr-325	3714	8	not	not	PART
ftr-325	3714	9	run	run	VERB
ftr-325	3714	10	.	.	PUNCT
ftr-325	3715	1	w.	w.	NOUN
ftr-325	3715	2	the	the	DET
ftr-325	3715	3	fifth	fifth	ADJ
ftr-325	3715	4	circuit	circuit	NOUN
ftr-325	3715	5	stands	stand	VERB
ftr-325	3715	6	by	by	ADP
ftr-325	3715	7	its	its	PRON
ftr-325	3715	8	burks	burk	NOUN
ftr-325	3715	9	holding	holding	NOUN
ftr-325	3715	10	,	,	PUNCT
ftr-325	3715	11	and	and	CCONJ
ftr-325	3715	12	the	the	DET
ftr-325	3715	13	government	government	NOUN
ftr-325	3715	14	is	be	AUX
ftr-325	3715	15	ready	ready	ADJ
ftr-325	3715	16	to	to	PART
ftr-325	3715	17	talk	talk	VERB
ftr-325	3715	18	to	to	ADP
ftr-325	3715	19	the	the	DET
ftr-325	3715	20	supreme	supreme	PROPN
ftr-325	3715	21	court	court	PROPN
ftr-325	3715	22	.	.	PUNCT
ftr-325	3716	1	r	r	NOUN
ftr-325	3716	2	and	and	CCONJ
ftr-325	3716	3	j	j	PROPN
ftr-325	3716	4	partners	partner	NOUN
ftr-325	3716	5	v.	v.	ADP
ftr-325	3716	6	commissioner	commissioner	PROPN
ftr-325	3716	7	,	,	PUNCT
ftr-325	3716	8	441	441	NUM
ftr-325	3716	9	fed	feed	VERB
ftr-325	3716	10	.	.	PUNCT
ftr-325	3717	1	appx	appx	PROPN
ftr-325	3717	2	.	.	PROPN
ftr-325	3718	1	271	271	NUM
ftr-325	3718	2	(	(	PUNCT
ftr-325	3718	3	5th	5th	ADJ
ftr-325	3718	4	cir	cir	NOUN
ftr-325	3718	5	.	.	PUNCT
ftr-325	3719	1	9/19/11	9/19/11	NUM
ftr-325	3719	2	)	)	PUNCT
ftr-325	3719	3	.	.	PUNCT
ftr-325	3720	1	in	in	ADP
ftr-325	3720	2	a	a	DET
ftr-325	3720	3	per	per	X
ftr-325	3720	4	curiam	curiam	NOUN
ftr-325	3720	5	opinion	opinion	NOUN
ftr-325	3720	6	,	,	PUNCT
ftr-325	3720	7	the	the	DET
ftr-325	3720	8	fifth	fifth	ADJ
ftr-325	3720	9	circuit	circuit	NOUN
ftr-325	3720	10	followed	follow	VERB
ftr-325	3720	11	burks	burks	PROPN
ftr-325	3720	12	v.	v.	PROPN
ftr-325	3720	13	united	united	PROPN
ftr-325	3720	14	states	states	PROPN
ftr-325	3720	15	,	,	PUNCT
ftr-325	3720	16	633	633	NUM
ftr-325	3720	17	f.3d	f.3d	NUM
ftr-325	3720	18	347	347	NUM
ftr-325	3720	19	(	(	PUNCT
ftr-325	3720	20	5th	5th	ADJ
ftr-325	3720	21	cir	cir	NOUN
ftr-325	3720	22	.	.	PUNCT
ftr-325	3720	23	2011	2011	NUM
ftr-325	3720	24	)	)	PUNCT
ftr-325	3720	25	,	,	PUNCT
ftr-325	3720	26	to	to	PART
ftr-325	3720	27	hold	hold	VERB
ftr-325	3720	28	that	that	SCONJ
ftr-325	3720	29	the	the	DET
ftr-325	3720	30	six	six	NUM
ftr-325	3720	31	year	year	NOUN
ftr-325	3720	32	statute	statute	NOUN
ftr-325	3720	33	of	of	ADP
ftr-325	3720	34	limitations	limitation	NOUN
ftr-325	3720	35	of	of	ADP
ftr-325	3720	36	§	§	PROPN
ftr-325	3720	37	6501(e	6501(e	NUM
ftr-325	3720	38	)	)	PUNCT
ftr-325	3720	39	does	do	AUX
ftr-325	3720	40	not	not	PART
ftr-325	3720	41	apply	apply	VERB
ftr-325	3720	42	to	to	ADP
ftr-325	3720	43	basis	basis	NOUN
ftr-325	3720	44	overstatements	overstatement	NOUN
ftr-325	3720	45	and	and	CCONJ
ftr-325	3720	46	that	that	DET
ftr-325	3720	47	reg	reg	NOUN
ftr-325	3720	48	.	.	PUNCT
ftr-325	3721	1	§	§	PROPN
ftr-325	3721	2	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-325	3721	3	is	be	AUX
ftr-325	3721	4	invalid	invalid	ADJ
ftr-325	3721	5	.	.	PUNCT
ftr-325	3722	1			PUNCT
ftr-325	3723	1	the	the	DET
ftr-325	3723	2	court	court	NOUN
ftr-325	3723	3	noted	note	VERB
ftr-325	3723	4	that	that	SCONJ
ftr-325	3723	5	―[t]he	―[t]he	PROPN
ftr-325	3723	6	commissioner	commissioner	NOUN
ftr-325	3723	7	agrees	agree	VERB
ftr-325	3723	8	that	that	SCONJ
ftr-325	3723	9	burks	burks	PROPN
ftr-325	3723	10	controls	control	VERB
ftr-325	3723	11	the	the	DET
ftr-325	3723	12	law	law	NOUN
ftr-325	3723	13	in	in	ADP
ftr-325	3723	14	the	the	DET
ftr-325	3723	15	circuit	circuit	NOUN
ftr-325	3723	16	on	on	ADP
ftr-325	3723	17	that	that	DET
ftr-325	3723	18	question	question	NOUN
ftr-325	3723	19	and	and	CCONJ
ftr-325	3723	20	that	that	SCONJ
ftr-325	3723	21	the	the	DET
ftr-325	3723	22	tax	tax	NOUN
ftr-325	3723	23	court	court	NOUN
ftr-325	3723	24	correctly	correctly	ADV
ftr-325	3723	25	applied	apply	VERB
ftr-325	3723	26	that	that	DET
ftr-325	3723	27	law	law	NOUN
ftr-325	3723	28	,	,	PUNCT
ftr-325	3723	29	but	but	CCONJ
ftr-325	3723	30	took	take	VERB
ftr-325	3723	31	this	this	DET
ftr-325	3723	32	protective	protective	ADJ
ftr-325	3723	33	appeal	appeal	NOUN
ftr-325	3723	34	in	in	ADP
ftr-325	3723	35	an	an	DET
ftr-325	3723	36	effort	effort	NOUN
ftr-325	3723	37	to	to	PART
ftr-325	3723	38	obtain	obtain	VERB
ftr-325	3723	39	a	a	DET
ftr-325	3723	40	review	review	NOUN
ftr-325	3723	41	by	by	ADP
ftr-325	3723	42	the	the	DET
ftr-325	3723	43	supreme	supreme	PROPN
ftr-325	3723	44	court.‖	court.‖	PROPN
ftr-325	3723	45	however	however	ADV
ftr-325	3723	46	,	,	PUNCT
ftr-325	3723	47	the	the	DET
ftr-325	3723	48	supreme	supreme	PROPN
ftr-325	3723	49	court	court	PROPN
ftr-325	3723	50	did	do	AUX
ftr-325	3723	51	not	not	PART
ftr-325	3723	52	grant	grant	VERB
ftr-325	3723	53	certiorari	certiorari	NOUN
ftr-325	3723	54	in	in	ADP
ftr-325	3723	55	this	this	DET
ftr-325	3723	56	case	case	NOUN
ftr-325	3723	57	.	.	PUNCT
ftr-325	3724	1	x.	x.	NOUN
ftr-325	3725	1	and	and	CCONJ
ftr-325	3725	2	now	now	ADV
ftr-325	3725	3	the	the	DET
ftr-325	3725	4	supremes	supreme	NOUN
ftr-325	3725	5	will	will	AUX
ftr-325	3725	6	sing	sing	VERB
ftr-325	3725	7	†	†	PROPN
ftr-325	3725	8	♬	♬	PROPN
ftr-325	3725	9	♪	♪	PROPN
ftr-325	3725	10	―nothing	―nothing	PROPN
ftr-325	3725	11	but	but	CCONJ
ftr-325	3725	12	heartaches‖	heartaches‖	NUM
ftr-325	3725	13	♬	♬	PROPN
ftr-325	3725	14	♪	♪	PROPN
ftr-325	3725	15	!	!	PUNCT
ftr-325	3726	1	but	but	CCONJ
ftr-325	3726	2	will	will	AUX
ftr-325	3726	3	the	the	DET
ftr-325	3726	4	song	song	NOUN
ftr-325	3726	5	be	be	AUX
ftr-325	3726	6	dedicated	dedicate	VERB
ftr-325	3726	7	to	to	ADP
ftr-325	3726	8	the	the	DET
ftr-325	3726	9	taxpayer	taxpayer	NOUN
ftr-325	3726	10	or	or	CCONJ
ftr-325	3726	11	the	the	DET
ftr-325	3726	12	government	government	NOUN
ftr-325	3726	13	?	?	PUNCT
ftr-325	3727	1	the	the	DET
ftr-325	3727	2	supreme	supreme	PROPN
ftr-325	3727	3	court	court	PROPN
ftr-325	3727	4	granted	grant	VERB
ftr-325	3727	5	certiorari	certiorari	NOUN
ftr-325	3727	6	to	to	ADP
ftr-325	3727	7	the	the	DET
ftr-325	3727	8	fourth	fourth	ADJ
ftr-325	3727	9	circuit	circuit	NOUN
ftr-325	3727	10	in	in	ADP
ftr-325	3727	11	home	home	NOUN
ftr-325	3727	12	concrete	concrete	NOUN
ftr-325	3727	13	&	&	CCONJ
ftr-325	3727	14	supply	supply	NOUN
ftr-325	3727	15	,	,	PUNCT
ftr-325	3727	16	llc	llc	PROPN
ftr-325	3727	17	v.	v.	PROPN
ftr-325	3727	18	united	united	PROPN
ftr-325	3727	19	states	states	PROPN
ftr-325	3727	20	,	,	PUNCT
ftr-325	3727	21	634	634	NUM
ftr-325	3727	22	f.3d	f.3d	NUM
ftr-325	3727	23	249	249	NUM
ftr-325	3727	24	(	(	PUNCT
ftr-325	3727	25	4th	4th	ADJ
ftr-325	3727	26	cir	cir	NOUN
ftr-325	3727	27	.	.	PUNCT
ftr-325	3727	28	2/7/11	2/7/11	NUM
ftr-325	3727	29	)	)	PUNCT
ftr-325	3727	30	,	,	PUNCT
ftr-325	3727	31	cert	cert	NOUN
ftr-325	3727	32	.	.	PUNCT
ftr-325	3728	1	granted	grant	VERB
ftr-325	3728	2	,	,	PUNCT
ftr-325	3728	3	132	132	NUM
ftr-325	3728	4	s.	s.	PROPN
ftr-325	3728	5	ct	ct	PROPN
ftr-325	3728	6	.	.	PROPN
ftr-325	3729	1	71	71	NUM
ftr-325	3729	2	(	(	PUNCT
ftr-325	3729	3	9/27/11	9/27/11	NUM
ftr-325	3729	4	)	)	PUNCT
ftr-325	3729	5	.	.	PUNCT
ftr-325	3730	1	it	it	PRON
ftr-325	3730	2	declined	decline	VERB
ftr-325	3730	3	invitations	invitation	NOUN
ftr-325	3730	4	from	from	ADP
ftr-325	3730	5	the	the	DET
ftr-325	3730	6	government	government	NOUN
ftr-325	3730	7	to	to	PART
ftr-325	3730	8	consider	consider	VERB
ftr-325	3730	9	cases	case	NOUN
ftr-325	3730	10	from	from	ADP
ftr-325	3730	11	the	the	DET
ftr-325	3730	12	fifth	fifth	ADJ
ftr-325	3730	13	and	and	CCONJ
ftr-325	3730	14	seventh	seventh	ADJ
ftr-325	3730	15	circuits	circuit	NOUN
ftr-325	3730	16	.	.	PUNCT
ftr-325	3731	1	692	692	NUM
ftr-325	3731	2	florida	florida	PROPN
ftr-325	3731	3	tax	tax	NOUN
ftr-325	3731	4	review	review	NOUN
ftr-325	3731	5	[	[	X
ftr-325	3731	6	vol	vol	NOUN
ftr-325	3731	7	.	.	PUNCT
ftr-325	3731	8	13:10	13:10	NUM
ftr-325	3731	9	y.	y.	NOUN
ftr-325	3731	10	taxpayer	taxpayer	NOUN
ftr-325	3731	11	wins	win	NOUN
ftr-325	3731	12	in	in	ADP
ftr-325	3731	13	the	the	DET
ftr-325	3731	14	supreme	supreme	PROPN
ftr-325	3731	15	court	court	PROPN
ftr-325	3731	16	,	,	PUNCT
ftr-325	3731	17	41	41	NUM
ftr-325	3731	18	-	-	SYM
ftr-325	3731	19	4	4	NUM
ftr-325	3731	20	.	.	PUNCT
ftr-325	3731	21	united	united	PROPN
ftr-325	3731	22	states	states	PROPN
ftr-325	3731	23	v.	v.	ADP
ftr-325	3731	24	home	home	NOUN
ftr-325	3731	25	concrete	concrete	NOUN
ftr-325	3731	26	and	and	CCONJ
ftr-325	3731	27	supply	supply	NOUN
ftr-325	3731	28	,	,	PUNCT
ftr-325	3731	29	llc	llc	PROPN
ftr-325	3731	30	,	,	PUNCT
ftr-325	3731	31	132	132	NUM
ftr-325	3731	32	s.	s.	PROPN
ftr-325	3731	33	ct	ct	PROPN
ftr-325	3731	34	.	.	PROPN
ftr-325	3731	35	1836	1836	NUM
ftr-325	3731	36	(	(	PUNCT
ftr-325	3731	37	4/25/12	4/25/12	NUM
ftr-325	3731	38	)	)	PUNCT
ftr-325	3731	39	.	.	PUNCT
ftr-325	3732	1	in	in	ADP
ftr-325	3732	2	an	an	DET
ftr-325	3732	3	opinion	opinion	NOUN
ftr-325	3732	4	by	by	ADP
ftr-325	3732	5	justice	justice	NOUN
ftr-325	3732	6	breyer	breyer	NOUN
ftr-325	3732	7	,	,	PUNCT
ftr-325	3732	8	a	a	DET
ftr-325	3732	9	former	former	ADJ
ftr-325	3732	10	law	law	NOUN
ftr-325	3732	11	professor	professor	NOUN
ftr-325	3732	12	in	in	ADP
ftr-325	3732	13	the	the	DET
ftr-325	3732	14	administrative	administrative	ADJ
ftr-325	3732	15	law	law	NOUN
ftr-325	3732	16	area	area	NOUN
ftr-325	3732	17	,	,	PUNCT
ftr-325	3732	18	the	the	DET
ftr-325	3732	19	supreme	supreme	PROPN
ftr-325	3732	20	court	court	PROPN
ftr-325	3732	21	held	hold	VERB
ftr-325	3732	22	that	that	SCONJ
ftr-325	3732	23	there	there	PRON
ftr-325	3732	24	is	be	VERB
ftr-325	3732	25	no	no	DET
ftr-325	3732	26	extension	extension	NOUN
ftr-325	3732	27	of	of	ADP
ftr-325	3732	28	the	the	DET
ftr-325	3732	29	three	three	NUM
ftr-325	3732	30	-	-	PUNCT
ftr-325	3732	31	year	year	NOUN
ftr-325	3732	32	statute	statute	NOUN
ftr-325	3732	33	of	of	ADP
ftr-325	3732	34	limitations	limitation	NOUN
ftr-325	3732	35	under	under	ADP
ftr-325	3732	36	§	§	PROPN
ftr-325	3732	37	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3732	38	)	)	PUNCT
ftr-325	3732	39	―when	―when	ADV
ftr-325	3732	40	the	the	DET
ftr-325	3732	41	taxpayer	taxpayer	NOUN
ftr-325	3732	42	overstates	overstate	VERB
ftr-325	3732	43	his	his	PRON
ftr-325	3732	44	basis	basis	NOUN
ftr-325	3732	45	in	in	ADP
ftr-325	3732	46	the	the	DET
ftr-325	3732	47	property	property	NOUN
ftr-325	3732	48	that	that	PRON
ftr-325	3732	49	he	he	PRON
ftr-325	3732	50	has	have	AUX
ftr-325	3732	51	sold	sell	VERB
ftr-325	3732	52	,	,	PUNCT
ftr-325	3732	53	thereby	thereby	ADV
ftr-325	3732	54	understating	understate	VERB
ftr-325	3732	55	the	the	DET
ftr-325	3732	56	gain	gain	NOUN
ftr-325	3732	57	that	that	PRON
ftr-325	3732	58	he	he	PRON
ftr-325	3732	59	received	receive	VERB
ftr-325	3732	60	from	from	ADP
ftr-325	3732	61	its	its	PRON
ftr-325	3732	62	sale.‖	sale.‖	PROPN
ftr-325	3732	63	justice	justice	NOUN
ftr-325	3732	64	breyer	breyer	NOUN
ftr-325	3732	65	rested	rest	VERB
ftr-325	3732	66	this	this	DET
ftr-325	3732	67	conclusion	conclusion	NOUN
ftr-325	3732	68	on	on	ADP
ftr-325	3732	69	the	the	DET
ftr-325	3732	70	precedential	precedential	ADJ
ftr-325	3732	71	value	value	NOUN
ftr-325	3732	72	of	of	ADP
ftr-325	3732	73	colony	colony	NOUN
ftr-325	3732	74	,	,	PUNCT
ftr-325	3732	75	inc	inc	PROPN
ftr-325	3732	76	.	.	PROPN
ftr-325	3733	1	v.	v.	PROPN
ftr-325	3733	2	commissioner	commissioner	PROPN
ftr-325	3733	3	,	,	PUNCT
ftr-325	3733	4	357	357	NUM
ftr-325	3733	5	u.s	u.s	PROPN
ftr-325	3733	6	.	.	PROPN
ftr-325	3733	7	28	28	NUM
ftr-325	3733	8	(	(	PUNCT
ftr-325	3733	9	1958	1958	NUM
ftr-325	3733	10	)	)	PUNCT
ftr-325	3733	11	,	,	PUNCT
ftr-325	3733	12	which	which	PRON
ftr-325	3733	13	construed	construe	VERB
ftr-325	3733	14	identical	identical	ADJ
ftr-325	3733	15	operative	operative	ADJ
ftr-325	3733	16	language	language	NOUN
ftr-325	3733	17	in	in	ADP
ftr-325	3733	18	the	the	DET
ftr-325	3733	19	1939	1939	NUM
ftr-325	3733	20	code	code	NOUN
ftr-325	3733	21	counterpart	counterpart	NOUN
ftr-325	3733	22	to	to	ADP
ftr-325	3733	23	current	current	ADJ
ftr-325	3733	24	§	§	PROPN
ftr-325	3733	25	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-325	3733	26	)	)	PUNCT
ftr-325	3733	27	,	,	PUNCT
ftr-325	3734	1	and	and	CCONJ
ftr-325	3734	2	concluded	conclude	VERB
ftr-325	3734	3	that	that	SCONJ
ftr-325	3734	4	the	the	DET
ftr-325	3734	5	statute‘s	statute‘s	PROPN
ftr-325	3734	6	scope	scope	NOUN
ftr-325	3734	7	is	be	AUX
ftr-325	3734	8	limited	limit	VERB
ftr-325	3734	9	―to	―to	NOUN
ftr-325	3734	10	situations	situation	NOUN
ftr-325	3734	11	in	in	ADP
ftr-325	3734	12	which	which	PRON
ftr-325	3734	13	specific	specific	ADJ
ftr-325	3734	14	receipts	receipt	NOUN
ftr-325	3734	15	or	or	CCONJ
ftr-325	3734	16	accruals	accrual	NOUN
ftr-325	3734	17	of	of	ADP
ftr-325	3734	18	income	income	NOUN
ftr-325	3734	19	are	be	AUX
ftr-325	3734	20	left	leave	VERB
ftr-325	3734	21	out	out	ADP
ftr-325	3734	22	of	of	ADP
ftr-325	3734	23	the	the	DET
ftr-325	3734	24	computation	computation	NOUN
ftr-325	3734	25	of	of	ADP
ftr-325	3734	26	gross	gross	ADJ
ftr-325	3734	27	income,‖	income,‖	PROPN
ftr-325	3734	28	and	and	CCONJ
ftr-325	3734	29	that	that	SCONJ
ftr-325	3734	30	the	the	DET
ftr-325	3734	31	word	word	NOUN
ftr-325	3734	32	―omits‖	―omits‖	X
ftr-325	3734	33	(	(	PUNCT
ftr-325	3734	34	unlike	unlike	ADP
ftr-325	3734	35	,	,	PUNCT
ftr-325	3734	36	say	say	INTJ
ftr-325	3734	37	,	,	PUNCT
ftr-325	3734	38	―reduces‖	―reduces‖	PROPN
ftr-325	3734	39	or	or	CCONJ
ftr-325	3734	40	―understates‖	―understates‖	PROPN
ftr-325	3734	41	)	)	PUNCT
ftr-325	3734	42	means	mean	VERB
ftr-325	3734	43	―‗[t]o	―‗[t]o	VERB
ftr-325	3734	44	leave	leave	VERB
ftr-325	3734	45	out	out	ADP
ftr-325	3734	46	or	or	CCONJ
ftr-325	3734	47	unmentioned	unmentioned	ADJ
ftr-325	3734	48	;	;	PUNCT
ftr-325	3734	49	not	not	PART
ftr-325	3734	50	to	to	PART
ftr-325	3734	51	insert	insert	VERB
ftr-325	3734	52	,	,	PUNCT
ftr-325	3734	53	include	include	VERB
ftr-325	3734	54	,	,	PUNCT
ftr-325	3734	55	or	or	CCONJ
ftr-325	3734	56	name	name	NOUN
ftr-325	3734	57	.	.	PUNCT
ftr-325	3735	1	‘‖	‘‖	PUNCT
ftr-325	3736	1	he	he	PRON
ftr-325	3736	2	rebutted	rebut	VERB
ftr-325	3736	3	the	the	DET
ftr-325	3736	4	government	government	NOUN
ftr-325	3736	5	argument	argument	NOUN
ftr-325	3736	6	that	that	SCONJ
ftr-325	3736	7	because	because	SCONJ
ftr-325	3736	8	the	the	DET
ftr-325	3736	9	colony	colony	NOUN
ftr-325	3736	10	opinion	opinion	NOUN
ftr-325	3736	11	stated	state	VERB
ftr-325	3736	12	―it	―it	NOUN
ftr-325	3736	13	can	can	AUX
ftr-325	3736	14	not	not	PART
ftr-325	3736	15	be	be	AUX
ftr-325	3736	16	said	say	VERB
ftr-325	3736	17	that	that	SCONJ
ftr-325	3736	18	the	the	DET
ftr-325	3736	19	language	language	NOUN
ftr-325	3736	20	is	be	AUX
ftr-325	3736	21	unambiguous,‖	unambiguous,‖	PROPN
ftr-325	3736	22	there	there	PRON
ftr-325	3736	23	is	be	VERB
ftr-325	3736	24	room	room	NOUN
ftr-325	3736	25	for	for	ADP
ftr-325	3736	26	a	a	DET
ftr-325	3736	27	regulation	regulation	NOUN
ftr-325	3736	28	that	that	PRON
ftr-325	3736	29	is	be	AUX
ftr-325	3736	30	a	a	DET
ftr-325	3736	31	―permissible	―permissible	ADJ
ftr-325	3736	32	construction,‖	construction,‖	NOUN
ftr-325	3736	33	stating	state	VERB
ftr-325	3736	34	:	:	PUNCT
ftr-325	3736	35	we	we	PRON
ftr-325	3736	36	do	do	AUX
ftr-325	3736	37	not	not	PART
ftr-325	3736	38	accept	accept	VERB
ftr-325	3736	39	this	this	DET
ftr-325	3736	40	argument	argument	NOUN
ftr-325	3736	41	.	.	PUNCT
ftr-325	3737	1	in	in	ADP
ftr-325	3737	2	our	our	PRON
ftr-325	3737	3	view	view	NOUN
ftr-325	3737	4	,	,	PUNCT
ftr-325	3737	5	colony	colony	NOUN
ftr-325	3737	6	has	have	AUX
ftr-325	3737	7	already	already	ADV
ftr-325	3737	8	interpreted	interpret	VERB
ftr-325	3737	9	the	the	DET
ftr-325	3737	10	statute	statute	NOUN
ftr-325	3737	11	,	,	PUNCT
ftr-325	3737	12	and	and	CCONJ
ftr-325	3737	13	there	there	PRON
ftr-325	3737	14	is	be	VERB
ftr-325	3737	15	no	no	ADV
ftr-325	3737	16	longer	long	ADV
ftr-325	3737	17	any	any	DET
ftr-325	3737	18	different	different	ADJ
ftr-325	3737	19	construction	construction	NOUN
ftr-325	3737	20	that	that	PRON
ftr-325	3737	21	is	be	AUX
ftr-325	3737	22	consistent	consistent	ADJ
ftr-325	3737	23	with	with	ADP
ftr-325	3737	24	colony	colony	NOUN
ftr-325	3737	25	and	and	CCONJ
ftr-325	3737	26	available	available	ADJ
ftr-325	3737	27	for	for	ADP
ftr-325	3737	28	adoption	adoption	NOUN
ftr-325	3737	29	by	by	ADP
ftr-325	3737	30	the	the	DET
ftr-325	3737	31	agency	agency	NOUN
ftr-325	3737	32	.	.	PUNCT
ftr-325	3738	1			PUNCT
ftr-325	3739	1	the	the	DET
ftr-325	3739	2	test	test	NOUN
ftr-325	3739	3	stated	state	VERB
ftr-325	3739	4	in	in	ADP
ftr-325	3739	5	the	the	DET
ftr-325	3739	6	plurality	plurality	NOUN
ftr-325	3739	7	opinion	opinion	NOUN
ftr-325	3739	8	–	–	PUNCT
ftr-325	3739	9	justice	justice	NOUN
ftr-325	3739	10	scalia	scalia	PROPN
ftr-325	3739	11	did	do	AUX
ftr-325	3739	12	not	not	PART
ftr-325	3739	13	join	join	VERB
ftr-325	3739	14	the	the	DET
ftr-325	3739	15	court‘s	court‘s	PROPN
ftr-325	3739	16	opinion	opinion	NOUN
ftr-325	3739	17	on	on	ADP
ftr-325	3739	18	this	this	DET
ftr-325	3739	19	point	point	NOUN
ftr-325	3739	20	–	–	PUNCT
ftr-325	3739	21	was	be	AUX
ftr-325	3739	22	whether	whether	SCONJ
ftr-325	3739	23	congress	congress	PROPN
ftr-325	3739	24	delegated	delegate	VERB
ftr-325	3739	25	―gap	―gap	PROPN
ftr-325	3739	26	-	-	PUNCT
ftr-325	3739	27	filling	filling	NOUN
ftr-325	3739	28	authority‖	authority‖	ADP
ftr-325	3739	29	to	to	ADP
ftr-325	3739	30	the	the	DET
ftr-325	3739	31	agency	agency	NOUN
ftr-325	3739	32	.	.	PUNCT
ftr-325	3740	1	justice	justice	NOUN
ftr-325	3740	2	breyer‘s	breyer‘s	ADJ
ftr-325	3740	3	opinion	opinion	NOUN
ftr-325	3740	4	stated	state	VERB
ftr-325	3740	5	that	that	SCONJ
ftr-325	3740	6	the	the	DET
ftr-325	3740	7	colony	colony	NOUN
ftr-325	3740	8	opinion	opinion	NOUN
ftr-325	3740	9	,	,	PUNCT
ftr-325	3740	10	including	include	VERB
ftr-325	3740	11	its	its	PRON
ftr-325	3740	12	examination	examination	NOUN
ftr-325	3740	13	of	of	ADP
ftr-325	3740	14	the	the	DET
ftr-325	3740	15	legislative	legislative	ADJ
ftr-325	3740	16	history	history	NOUN
ftr-325	3740	17	to	to	ADP
ftr-325	3740	18	the	the	DET
ftr-325	3740	19	statute	statute	NOUN
ftr-325	3740	20	,	,	PUNCT
ftr-325	3740	21	concluded	conclude	VERB
ftr-325	3740	22	that	that	SCONJ
ftr-325	3740	23	congress	congress	PROPN
ftr-325	3740	24	―had	―had	AUX
ftr-325	3740	25	decided	decide	VERB
ftr-325	3740	26	the	the	DET
ftr-325	3740	27	question	question	NOUN
ftr-325	3740	28	definitively	definitively	ADV
ftr-325	3740	29	,	,	PUNCT
ftr-325	3740	30	leaving	leave	VERB
ftr-325	3740	31	no	no	DET
ftr-325	3740	32	room	room	NOUN
ftr-325	3740	33	for	for	SCONJ
ftr-325	3740	34	the	the	DET
ftr-325	3740	35	agency	agency	NOUN
ftr-325	3740	36	to	to	PART
ftr-325	3740	37	reach	reach	VERB
ftr-325	3740	38	a	a	DET
ftr-325	3740	39	contrary	contrary	ADJ
ftr-325	3740	40	result.‖	result.‖	NOUN
ftr-325	3740	41			PRON
ftr-325	3740	42	justice	justice	PROPN
ftr-325	3740	43	scalia‘s	scalia‘s	NOUN
ftr-325	3740	44	concurring	concur	VERB
ftr-325	3740	45	opinion	opinion	NOUN
ftr-325	3740	46	would	would	AUX
ftr-325	3740	47	have	have	AUX
ftr-325	3740	48	overruled	overrule	VERB
ftr-325	3740	49	the	the	DET
ftr-325	3740	50	national	national	ADJ
ftr-325	3740	51	cable	cable	PROPN
ftr-325	3740	52	&	&	CCONJ
ftr-325	3740	53	telecommunications	telecommunications	PROPN
ftr-325	3740	54	assn	assn	PROPN
ftr-325	3740	55	.	.	PUNCT
ftr-325	3741	1	v.	v.	ADP
ftr-325	3741	2	brand	brand	NOUN
ftr-325	3741	3	x	x	PUNCT
ftr-325	3741	4	internet	internet	NOUN
ftr-325	3741	5	services	service	NOUN
ftr-325	3741	6	,	,	PUNCT
ftr-325	3742	1	545	545	NUM
ftr-325	3742	2	u.s	u.s	PROPN
ftr-325	3742	3	.	.	PROPN
ftr-325	3742	4	967	967	NUM
ftr-325	3742	5	(	(	PUNCT
ftr-325	3742	6	2005	2005	NUM
ftr-325	3742	7	)	)	PUNCT
ftr-325	3742	8	,	,	PUNCT
ftr-325	3742	9	holding	hold	VERB
ftr-325	3742	10	that	that	DET
ftr-325	3742	11	―a	―a	NOUN
ftr-325	3742	12	‗prior	‗prior	ADJ
ftr-325	3742	13	judicial	judicial	ADJ
ftr-325	3742	14	construction	construction	NOUN
ftr-325	3742	15	,	,	PUNCT
ftr-325	3742	16	‘	'	PUNCT
ftr-325	3742	17	unless	unless	SCONJ
ftr-325	3742	18	reflecting	reflect	VERB
ftr-325	3742	19	an	an	DET
ftr-325	3742	20	‗unambiguous	‗unambiguous	ADJ
ftr-325	3742	21	‘	'	PUNCT
ftr-325	3742	22	statute	statute	NOUN
ftr-325	3742	23	,	,	PUNCT
ftr-325	3742	24	does	do	AUX
ftr-325	3742	25	not	not	PART
ftr-325	3742	26	trump	trump	VERB
ftr-325	3742	27	a	a	DET
ftr-325	3742	28	different	different	ADJ
ftr-325	3742	29	agency	agency	NOUN
ftr-325	3742	30	construction	construction	NOUN
ftr-325	3742	31	of	of	ADP
ftr-325	3742	32	that	that	DET
ftr-325	3742	33	statute.‖	statute.‖	NOUN
ftr-325	3742	34			NOUN
ftr-325	3742	35	four	four	NUM
ftr-325	3742	36	justices	justice	NOUN
ftr-325	3742	37	dissented	dissent	VERB
ftr-325	3742	38	in	in	ADP
ftr-325	3742	39	an	an	DET
ftr-325	3742	40	opinion	opinion	NOUN
ftr-325	3742	41	by	by	ADP
ftr-325	3742	42	justice	justice	PROPN
ftr-325	3742	43	kennedy	kennedy	PROPN
ftr-325	3742	44	on	on	ADP
ftr-325	3742	45	the	the	DET
ftr-325	3742	46	ground	ground	NOUN
ftr-325	3742	47	that	that	SCONJ
ftr-325	3742	48	the	the	DET
ftr-325	3742	49	1954	1954	NUM
ftr-325	3742	50	code	code	NOUN
ftr-325	3742	51	amendments	amendment	NOUN
ftr-325	3742	52	to	to	ADP
ftr-325	3742	53	the	the	DET
ftr-325	3742	54	statute	statute	NOUN
ftr-325	3742	55	created	create	VERB
ftr-325	3742	56	inferences	inference	NOUN
ftr-325	3742	57	that	that	PRON
ftr-325	3742	58	would	would	AUX
ftr-325	3742	59	have	have	AUX
ftr-325	3742	60	permitted	permit	VERB
ftr-325	3742	61	the	the	DET
ftr-325	3742	62	treasury	treasury	NOUN
ftr-325	3742	63	to	to	PART
ftr-325	3742	64	promulgate	promulgate	VERB
ftr-325	3742	65	its	its	PRON
ftr-325	3742	66	contrary	contrary	ADJ
ftr-325	3742	67	regulations	regulation	NOUN
ftr-325	3742	68	.	.	PUNCT
ftr-325	3743	1	justice	justice	NOUN
ftr-325	3743	2	breyer	breyer	NOUN
ftr-325	3743	3	dismissed	dismiss	VERB
ftr-325	3743	4	this	this	DET
ftr-325	3743	5	position	position	NOUN
ftr-325	3743	6	in	in	ADP
ftr-325	3743	7	part	part	NOUN
ftr-325	3743	8	by	by	ADP
ftr-325	3743	9	stating	state	VERB
ftr-325	3743	10	that	that	PRON
ftr-325	3743	11	to	to	PART
ftr-325	3743	12	rely	rely	VERB
ftr-325	3743	13	on	on	ADP
ftr-325	3743	14	one	one	NUM
ftr-325	3743	15	of	of	ADP
ftr-325	3743	16	these	these	DET
ftr-325	3743	17	changes	change	NOUN
ftr-325	3743	18	―is	―i	NOUN
ftr-325	3743	19	like	like	ADP
ftr-325	3743	20	hoping	hope	VERB
ftr-325	3743	21	that	that	SCONJ
ftr-325	3743	22	a	a	DET
ftr-325	3743	23	new	new	ADJ
ftr-325	3743	24	batboy	batboy	NOUN
ftr-325	3743	25	will	will	AUX
ftr-325	3743	26	change	change	VERB
ftr-325	3743	27	the	the	DET
ftr-325	3743	28	outcome	outcome	NOUN
ftr-325	3743	29	of	of	ADP
ftr-325	3743	30	the	the	DET
ftr-325	3743	31	world	world	NOUN
ftr-325	3743	32	series.‖	series.‖	NOUN
ftr-325	3743	33			PRON
ftr-325	3743	34	has	have	VERB
ftr-325	3743	35	the	the	DET
ftr-325	3743	36	court	court	NOUN
ftr-325	3743	37	cut	cut	VERB
ftr-325	3743	38	the	the	DET
ftr-325	3743	39	hair	hair	NOUN
ftr-325	3743	40	of	of	ADP
ftr-325	3743	41	brand	brand	NOUN
ftr-325	3743	42	x	x	PUNCT
ftr-325	3743	43	and	and	CCONJ
ftr-325	3743	44	mayo	mayo	NOUN
ftr-325	3743	45	?	?	PUNCT
ftr-325	3744	1	in	in	ADP
ftr-325	3744	2	invalidating	invalidate	VERB
ftr-325	3744	3	the	the	DET
ftr-325	3744	4	regulations	regulation	NOUN
ftr-325	3744	5	,	,	PUNCT
ftr-325	3744	6	the	the	DET
ftr-325	3744	7	court	court	NOUN
ftr-325	3744	8	held	hold	VERB
ftr-325	3744	9	that	that	SCONJ
ftr-325	3744	10	a	a	DET
ftr-325	3744	11	regulation	regulation	NOUN
ftr-325	3744	12	can	can	AUX
ftr-325	3744	13	validly	validly	ADV
ftr-325	3744	14	trump	trump	VERB
ftr-325	3744	15	a	a	DET
ftr-325	3744	16	prior	prior	ADJ
ftr-325	3744	17	judicial	judicial	ADJ
ftr-325	3744	18	interpretation	interpretation	NOUN
ftr-325	3744	19	of	of	ADP
ftr-325	3744	20	a	a	DET
ftr-325	3744	21	statute	statute	NOUN
ftr-325	3744	22	only	only	ADV
ftr-325	3744	23	if	if	SCONJ
ftr-325	3744	24	the	the	DET
ftr-325	3744	25	―statute‘s	―statute‘s	NOUN
ftr-325	3744	26	silence	silence	NOUN
ftr-325	3744	27	or	or	CCONJ
ftr-325	3744	28	ambiguity	ambiguity	NOUN
ftr-325	3744	29	as	as	ADP
ftr-325	3744	30	to	to	ADP
ftr-325	3744	31	a	a	DET
ftr-325	3744	32	particular	particular	ADJ
ftr-325	3744	33	issue	issue	NOUN
ftr-325	3744	34	means	mean	VERB
ftr-325	3744	35	that	that	SCONJ
ftr-325	3744	36	congress	congress	PROPN
ftr-325	3744	37	has	have	VERB
ftr-325	3744	38	not	not	PART
ftr-325	3744	39	2013	2013	NUM
ftr-325	3744	40	]	]	PUNCT
ftr-325	3744	41	recent	recent	ADJ
ftr-325	3744	42	developments	development	NOUN
ftr-325	3744	43	in	in	ADP
ftr-325	3744	44	federal	federal	ADJ
ftr-325	3744	45	income	income	NOUN
ftr-325	3744	46	taxation	taxation	NOUN
ftr-325	3744	47	693	693	NUM
ftr-325	3744	48	‗directly	‗directly	ADV
ftr-325	3744	49	addressed	address	VERB
ftr-325	3744	50	the	the	DET
ftr-325	3744	51	precise	precise	ADJ
ftr-325	3744	52	question	question	NOUN
ftr-325	3744	53	at	at	ADP
ftr-325	3744	54	issue	issue	NOUN
ftr-325	3744	55	‘	'	PUNCT
ftr-325	3744	56	(	(	PUNCT
ftr-325	3744	57	thus	thus	ADV
ftr-325	3744	58	likely	likely	ADV
ftr-325	3744	59	delegating	delegate	VERB
ftr-325	3744	60	gapfilling	gapfille	VERB
ftr-325	3744	61	power	power	NOUN
ftr-325	3744	62	to	to	ADP
ftr-325	3744	63	the	the	DET
ftr-325	3744	64	agency).‖	agency).‖	NOUN
ftr-325	3744	65	the	the	DET
ftr-325	3744	66	court	court	NOUN
ftr-325	3744	67	noted	note	VERB
ftr-325	3744	68	that	that	SCONJ
ftr-325	3744	69	in	in	ADP
ftr-325	3744	70	chevron	chevron	NOUN
ftr-325	3744	71	it	it	PRON
ftr-325	3744	72	stated	state	VERB
ftr-325	3744	73	that	that	SCONJ
ftr-325	3744	74	―[i]f	―[i]f	ADP
ftr-325	3744	75	a	a	DET
ftr-325	3744	76	court	court	NOUN
ftr-325	3744	77	,	,	PUNCT
ftr-325	3744	78	employing	employ	VERB
ftr-325	3744	79	traditional	traditional	ADJ
ftr-325	3744	80	tools	tool	NOUN
ftr-325	3744	81	of	of	ADP
ftr-325	3744	82	statutory	statutory	ADJ
ftr-325	3744	83	construction	construction	NOUN
ftr-325	3744	84	,	,	PUNCT
ftr-325	3744	85	ascertains	ascertain	VERB
ftr-325	3744	86	that	that	SCONJ
ftr-325	3744	87	congress	congress	PROPN
ftr-325	3744	88	had	have	VERB
ftr-325	3744	89	an	an	DET
ftr-325	3744	90	intention	intention	NOUN
ftr-325	3744	91	on	on	ADP
ftr-325	3744	92	the	the	DET
ftr-325	3744	93	precise	precise	ADJ
ftr-325	3744	94	question	question	NOUN
ftr-325	3744	95	at	at	ADP
ftr-325	3744	96	issue	issue	NOUN
ftr-325	3744	97	,	,	PUNCT
ftr-325	3744	98	that	that	DET
ftr-325	3744	99	intention	intention	NOUN
ftr-325	3744	100	is	be	AUX
ftr-325	3744	101	the	the	DET
ftr-325	3744	102	law	law	NOUN
ftr-325	3744	103	and	and	CCONJ
ftr-325	3744	104	must	must	AUX
ftr-325	3744	105	be	be	AUX
ftr-325	3744	106	given	give	VERB
ftr-325	3744	107	effect.‖	effect.‖	NOUN
ftr-325	3744	108	this	this	DET
ftr-325	3744	109	logic	logic	NOUN
ftr-325	3744	110	in	in	ADP
ftr-325	3744	111	logic	logic	NOUN
ftr-325	3744	112	in	in	ADP
ftr-325	3744	113	home	home	NOUN
ftr-325	3744	114	concrete	concrete	NOUN
ftr-325	3744	115	is	be	AUX
ftr-325	3744	116	somewhat	somewhat	ADV
ftr-325	3744	117	tautological	tautological	ADJ
ftr-325	3744	118	because	because	SCONJ
ftr-325	3744	119	it	it	PRON
ftr-325	3744	120	presumes	presume	VERB
ftr-325	3744	121	that	that	SCONJ
ftr-325	3744	122	it	it	PRON
ftr-325	3744	123	is	be	AUX
ftr-325	3744	124	for	for	ADP
ftr-325	3744	125	agencies	agency	NOUN
ftr-325	3744	126	,	,	PUNCT
ftr-325	3744	127	through	through	ADP
ftr-325	3744	128	regulations	regulation	NOUN
ftr-325	3744	129	—	—	PUNCT
ftr-325	3744	130	not	not	PART
ftr-325	3744	131	courts	court	NOUN
ftr-325	3744	132	,	,	PUNCT
ftr-325	3744	133	through	through	ADP
ftr-325	3744	134	judicial	judicial	ADJ
ftr-325	3744	135	decisions	decision	NOUN
ftr-325	3744	136	—	—	PUNCT
ftr-325	3744	137	to	to	PART
ftr-325	3744	138	fill	fill	VERB
ftr-325	3744	139	gaps	gap	NOUN
ftr-325	3744	140	in	in	ADP
ftr-325	3744	141	the	the	DET
ftr-325	3744	142	statute	statute	NOUN
ftr-325	3744	143	,	,	PUNCT
ftr-325	3744	144	but	but	CCONJ
ftr-325	3744	145	then	then	ADV
ftr-325	3744	146	states	state	VERB
ftr-325	3744	147	that	that	SCONJ
ftr-325	3744	148	if	if	SCONJ
ftr-325	3744	149	a	a	DET
ftr-325	3744	150	court	court	NOUN
ftr-325	3744	151	has	have	AUX
ftr-325	3744	152	already	already	ADV
ftr-325	3744	153	interpreted	interpret	VERB
ftr-325	3744	154	the	the	DET
ftr-325	3744	155	statute	statute	NOUN
ftr-325	3744	156	in	in	ADP
ftr-325	3744	157	the	the	DET
ftr-325	3744	158	absence	absence	NOUN
ftr-325	3744	159	of	of	ADP
ftr-325	3744	160	a	a	DET
ftr-325	3744	161	regulation	regulation	NOUN
ftr-325	3744	162	,	,	PUNCT
ftr-325	3744	163	then	then	ADV
ftr-325	3744	164	the	the	DET
ftr-325	3744	165	court	court	NOUN
ftr-325	3744	166	,	,	PUNCT
ftr-325	3744	167	per	per	ADP
ftr-325	3744	168	force	force	NOUN
ftr-325	3744	169	,	,	PUNCT
ftr-325	3744	170	has	have	AUX
ftr-325	3744	171	ascertained	ascertain	VERB
ftr-325	3744	172	congressional	congressional	ADJ
ftr-325	3744	173	intent	intent	NOUN
ftr-325	3744	174	,	,	PUNCT
ftr-325	3744	175	and	and	CCONJ
ftr-325	3744	176	there	there	PRON
ftr-325	3744	177	is	be	VERB
ftr-325	3744	178	no	no	DET
ftr-325	3744	179	gap	gap	NOUN
ftr-325	3744	180	in	in	ADP
ftr-325	3744	181	the	the	DET
ftr-325	3744	182	statute	statute	NOUN
ftr-325	3744	183	remaining	remain	VERB
ftr-325	3744	184	to	to	PART
ftr-325	3744	185	be	be	AUX
ftr-325	3744	186	filled	fill	VERB
ftr-325	3744	187	by	by	ADP
ftr-325	3744	188	regulations	regulation	NOUN
ftr-325	3744	189	.	.	PUNCT
ftr-325	3745	1	moreover	moreover	ADV
ftr-325	3745	2	,	,	PUNCT
ftr-325	3745	3	the	the	DET
ftr-325	3745	4	court‘s	court‘s	PROPN
ftr-325	3745	5	opinion	opinion	NOUN
ftr-325	3745	6	is	be	AUX
ftr-325	3745	7	ambiguous	ambiguous	ADJ
ftr-325	3745	8	with	with	ADP
ftr-325	3745	9	respect	respect	NOUN
ftr-325	3745	10	to	to	ADP
ftr-325	3745	11	which	which	PRON
ftr-325	3745	12	court‘s	court‘s	PROPN
ftr-325	3745	13	prior	prior	ADJ
ftr-325	3745	14	decision	decision	NOUN
ftr-325	3745	15	can	can	AUX
ftr-325	3745	16	not	not	PART
ftr-325	3745	17	be	be	AUX
ftr-325	3745	18	overturned	overturn	VERB
ftr-325	3745	19	by	by	ADP
ftr-325	3745	20	regulations	regulation	NOUN
ftr-325	3745	21	—	—	PUNCT
ftr-325	3745	22	does	do	AUX
ftr-325	3745	23	this	this	DET
ftr-325	3745	24	principle	principle	NOUN
ftr-325	3745	25	apply	apply	VERB
ftr-325	3745	26	only	only	ADV
ftr-325	3745	27	to	to	ADP
ftr-325	3745	28	supreme	supreme	PROPN
ftr-325	3745	29	court	court	PROPN
ftr-325	3745	30	decisions	decision	NOUN
ftr-325	3745	31	,	,	PUNCT
ftr-325	3745	32	or	or	CCONJ
ftr-325	3745	33	dos	do	VERB
ftr-325	3745	34	it	it	PRON
ftr-325	3745	35	extend	extend	VERB
ftr-325	3745	36	to	to	ADP
ftr-325	3745	37	lower	low	ADJ
ftr-325	3745	38	courts	court	NOUN
ftr-325	3745	39	decisions	decision	NOUN
ftr-325	3745	40	as	as	ADV
ftr-325	3745	41	well	well	ADV
ftr-325	3745	42	?	?	PUNCT
ftr-325	3746	1	are	be	AUX
ftr-325	3746	2	courts	court	NOUN
ftr-325	3746	3	of	of	ADP
ftr-325	3746	4	appeals	appeal	NOUN
ftr-325	3746	5	decisions	decision	NOUN
ftr-325	3746	6	different	different	ADJ
ftr-325	3746	7	than	than	ADP
ftr-325	3746	8	trial	trial	NOUN
ftr-325	3746	9	court	court	NOUN
ftr-325	3746	10	decisions	decision	NOUN
ftr-325	3746	11	?	?	PUNCT
ftr-325	3747	1	what	what	PRON
ftr-325	3747	2	about	about	ADP
ftr-325	3747	3	tax	tax	NOUN
ftr-325	3747	4	court	court	NOUN
ftr-325	3747	5	,	,	PUNCT
ftr-325	3747	6	or	or	CCONJ
ftr-325	3747	7	even	even	ADV
ftr-325	3747	8	district	district	NOUN
ftr-325	3747	9	court	court	NOUN
ftr-325	3747	10	,	,	PUNCT
ftr-325	3747	11	decisions	decision	NOUN
ftr-325	3747	12	?	?	PUNCT
ftr-325	3748	1	even	even	ADV
ftr-325	3748	2	more	more	ADV
ftr-325	3748	3	troubling	troubling	ADJ
ftr-325	3748	4	is	be	AUX
ftr-325	3748	5	how	how	SCONJ
ftr-325	3748	6	this	this	DET
ftr-325	3748	7	principle	principle	NOUN
ftr-325	3748	8	applies	apply	VERB
ftr-325	3748	9	to	to	PART
ftr-325	3748	10	splits	splits	VERB
ftr-325	3748	11	between	between	ADP
ftr-325	3748	12	lower	low	ADJ
ftr-325	3748	13	courts	court	NOUN
ftr-325	3748	14	;	;	PUNCT
ftr-325	3748	15	for	for	ADP
ftr-325	3748	16	example	example	NOUN
ftr-325	3748	17	,	,	PUNCT
ftr-325	3748	18	if	if	SCONJ
ftr-325	3748	19	the	the	DET
ftr-325	3748	20	irs	irs	PROPN
ftr-325	3748	21	prevails	prevail	VERB
ftr-325	3748	22	in	in	ADP
ftr-325	3748	23	the	the	DET
ftr-325	3748	24	tax	tax	NOUN
ftr-325	3748	25	court	court	NOUN
ftr-325	3748	26	but	but	CCONJ
ftr-325	3748	27	the	the	DET
ftr-325	3748	28	decision	decision	NOUN
ftr-325	3748	29	is	be	AUX
ftr-325	3748	30	reversed	reverse	VERB
ftr-325	3748	31	on	on	ADP
ftr-325	3748	32	appeal	appeal	NOUN
ftr-325	3748	33	,	,	PUNCT
ftr-325	3748	34	what	what	PRON
ftr-325	3748	35	are	be	AUX
ftr-325	3748	36	the	the	DET
ftr-325	3748	37	limits	limit	NOUN
ftr-325	3748	38	on	on	ADP
ftr-325	3748	39	the	the	DET
ftr-325	3748	40	treasury	treasury	NOUN
ftr-325	3748	41	department‘s	department‘s	NOUN
ftr-325	3748	42	power	power	NOUN
ftr-325	3748	43	to	to	PART
ftr-325	3748	44	enshrine	enshrine	VERB
ftr-325	3748	45	its	its	PRON
ftr-325	3748	46	tax	tax	NOUN
ftr-325	3748	47	court	court	NOUN
ftr-325	3748	48	victory	victory	NOUN
ftr-325	3748	49	in	in	ADP
ftr-325	3748	50	regulations	regulation	NOUN
ftr-325	3748	51	.	.	PUNCT
ftr-325	3749	1	2	2	X
ftr-325	3749	2	.	.	X
ftr-325	3749	3	tolling	tolling	NOUN
ftr-325	3749	4	is	be	AUX
ftr-325	3749	5	personal	personal	ADJ
ftr-325	3749	6	;	;	PUNCT
ftr-325	3749	7	it	it	PRON
ftr-325	3749	8	can‘t	can‘t	INTJ
ftr-325	3749	9	be	be	AUX
ftr-325	3749	10	inherited	inherit	VERB
ftr-325	3749	11	.	.	PUNCT
ftr-325	3750	1	murdock	murdock	PROPN
ftr-325	3750	2	v.	v.	PROPN
ftr-325	3750	3	united	united	PROPN
ftr-325	3750	4	states	states	PROPN
ftr-325	3750	5	,	,	PUNCT
ftr-325	3750	6	103	103	NUM
ftr-325	3750	7	fed	fed	PROPN
ftr-325	3750	8	.	.	PUNCT
ftr-325	3751	1	cl	cl	NOUN
ftr-325	3751	2	.	.	PUNCT
ftr-325	3752	1	389	389	NUM
ftr-325	3752	2	(	(	PUNCT
ftr-325	3752	3	2/9/12	2/9/12	NUM
ftr-325	3752	4	)	)	PUNCT
ftr-325	3752	5	.	.	PUNCT
ftr-325	3753	1	the	the	DET
ftr-325	3753	2	trustee	trustee	NOUN
ftr-325	3753	3	of	of	ADP
ftr-325	3753	4	a	a	DET
ftr-325	3753	5	deceased	decease	VERB
ftr-325	3753	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3753	7	trust	trust	NOUN
ftr-325	3753	8	filed	file	VERB
ftr-325	3753	9	tax	tax	NOUN
ftr-325	3753	10	returns	return	NOUN
ftr-325	3753	11	for	for	ADP
ftr-325	3753	12	the	the	DET
ftr-325	3753	13	deceased	deceased	ADJ
ftr-325	3753	14	taxpayer	taxpayer	NOUN
ftr-325	3753	15	for	for	ADP
ftr-325	3753	16	the	the	DET
ftr-325	3753	17	years	year	NOUN
ftr-325	3753	18	2001	2001	NUM
ftr-325	3753	19	-	-	SYM
ftr-325	3753	20	2006	2006	NUM
ftr-325	3753	21	,	,	PUNCT
ftr-325	3753	22	for	for	ADP
ftr-325	3753	23	which	which	PRON
ftr-325	3753	24	the	the	DET
ftr-325	3753	25	taxpayer	taxpayer	NOUN
ftr-325	3753	26	,	,	PUNCT
ftr-325	3753	27	who	who	PRON
ftr-325	3753	28	had	have	AUX
ftr-325	3753	29	died	die	VERB
ftr-325	3753	30	on	on	ADP
ftr-325	3753	31	may	may	PROPN
ftr-325	3753	32	4	4	NUM
ftr-325	3753	33	,	,	PUNCT
ftr-325	3753	34	2006	2006	NUM
ftr-325	3753	35	,	,	PUNCT
ftr-325	3753	36	had	have	AUX
ftr-325	3753	37	not	not	PART
ftr-325	3753	38	filed	file	VERB
ftr-325	3753	39	returns	return	NOUN
ftr-325	3753	40	.	.	PUNCT
ftr-325	3754	1	the	the	DET
ftr-325	3754	2	trustee	trustee	NOUN
ftr-325	3754	3	did	do	AUX
ftr-325	3754	4	not	not	PART
ftr-325	3754	5	discover	discover	VERB
ftr-325	3754	6	that	that	SCONJ
ftr-325	3754	7	no	no	DET
ftr-325	3754	8	returns	return	NOUN
ftr-325	3754	9	had	have	AUX
ftr-325	3754	10	been	be	AUX
ftr-325	3754	11	filed	file	VERB
ftr-325	3754	12	until	until	ADP
ftr-325	3754	13	january	january	PROPN
ftr-325	3754	14	2009	2009	NUM
ftr-325	3754	15	,	,	PUNCT
ftr-325	3754	16	and	and	CCONJ
ftr-325	3754	17	did	do	AUX
ftr-325	3754	18	not	not	PART
ftr-325	3754	19	file	file	VERB
ftr-325	3754	20	the	the	DET
ftr-325	3754	21	returns	return	NOUN
ftr-325	3754	22	until	until	ADP
ftr-325	3754	23	september	september	PROPN
ftr-325	3754	24	2009	2009	NUM
ftr-325	3754	25	.	.	PUNCT
ftr-325	3755	1	taxes	taxis	NOUN
ftr-325	3755	2	had	have	AUX
ftr-325	3755	3	been	be	AUX
ftr-325	3755	4	withheld	withhold	VERB
ftr-325	3755	5	by	by	ADP
ftr-325	3755	6	the	the	DET
ftr-325	3755	7	government	government	NOUN
ftr-325	3755	8	on	on	ADP
ftr-325	3755	9	pension	pension	NOUN
ftr-325	3755	10	payments	payment	NOUN
ftr-325	3755	11	.	.	PUNCT
ftr-325	3756	1	in	in	ADP
ftr-325	3756	2	an	an	DET
ftr-325	3756	3	attempt	attempt	NOUN
ftr-325	3756	4	to	to	PART
ftr-325	3756	5	avoid	avoid	VERB
ftr-325	3756	6	the	the	DET
ftr-325	3756	7	limitations	limitation	NOUN
ftr-325	3756	8	of	of	ADP
ftr-325	3756	9	§	§	NOUN
ftr-325	3756	10	6511(b)(2	6511(b)(2	NOUN
ftr-325	3756	11	)	)	PUNCT
ftr-325	3756	12	,	,	PUNCT
ftr-325	3756	13	the	the	DET
ftr-325	3756	14	trustee	trustee	NOUN
ftr-325	3756	15	argued	argue	VERB
ftr-325	3756	16	that	that	SCONJ
ftr-325	3756	17	the	the	DET
ftr-325	3756	18	tolling	tolling	NOUN
ftr-325	3756	19	of	of	ADP
ftr-325	3756	20	the	the	DET
ftr-325	3756	21	period	period	NOUN
ftr-325	3756	22	of	of	ADP
ftr-325	3756	23	limitations	limitation	NOUN
ftr-325	3756	24	on	on	ADP
ftr-325	3756	25	refunds	refund	NOUN
ftr-325	3756	26	under	under	ADP
ftr-325	3756	27	§	§	PROPN
ftr-325	3756	28	6511	6511	NUM
ftr-325	3756	29	applied	apply	VERB
ftr-325	3756	30	because	because	SCONJ
ftr-325	3756	31	the	the	DET
ftr-325	3756	32	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3756	33	failure	failure	NOUN
ftr-325	3756	34	to	to	PART
ftr-325	3756	35	file	file	VERB
ftr-325	3756	36	returns	return	NOUN
ftr-325	3756	37	was	be	AUX
ftr-325	3756	38	―attributable	―attributable	ADJ
ftr-325	3756	39	to	to	ADP
ftr-325	3756	40	his	his	PRON
ftr-325	3756	41	advanced	advanced	ADJ
ftr-325	3756	42	age	age	NOUN
ftr-325	3756	43	,	,	PUNCT
ftr-325	3756	44	medical	medical	ADJ
ftr-325	3756	45	ailments	ailment	NOUN
ftr-325	3756	46	,	,	PUNCT
ftr-325	3756	47	and	and	CCONJ
ftr-325	3756	48	alcoholism.‖	alcoholism.‖	NOUN
ftr-325	3756	49	the	the	DET
ftr-325	3756	50	court	court	NOUN
ftr-325	3756	51	(	(	PUNCT
ftr-325	3756	52	judge	judge	NOUN
ftr-325	3756	53	lettow	lettow	ADV
ftr-325	3756	54	)	)	PUNCT
ftr-325	3756	55	rejected	reject	VERB
ftr-325	3756	56	the	the	DET
ftr-325	3756	57	trustee‘s	trustee‘s	PROPN
ftr-325	3756	58	claim	claim	NOUN
ftr-325	3756	59	,	,	PUNCT
ftr-325	3756	60	holding	hold	VERB
ftr-325	3756	61	that	that	SCONJ
ftr-325	3756	62	§	§	PROPN
ftr-325	3756	63	6511(h	6511(h	PART
ftr-325	3756	64	)	)	PUNCT
ftr-325	3756	65	tolls	toll	VERB
ftr-325	3756	66	the	the	DET
ftr-325	3756	67	period	period	NOUN
ftr-325	3756	68	of	of	ADP
ftr-325	3756	69	limitations	limitation	NOUN
ftr-325	3756	70	only	only	ADV
ftr-325	3756	71	during	during	ADP
ftr-325	3756	72	the	the	DET
ftr-325	3756	73	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3756	74	lifetime	lifetime	NOUN
ftr-325	3756	75	;	;	PUNCT
ftr-325	3756	76	―if	―if	NOUN
ftr-325	3756	77	the	the	DET
ftr-325	3756	78	financially	financially	ADV
ftr-325	3756	79	disabled	disabled	ADJ
ftr-325	3756	80	taxpayer	taxpayer	NOUN
ftr-325	3756	81	is	be	AUX
ftr-325	3756	82	no	no	ADV
ftr-325	3756	83	longer	long	ADV
ftr-325	3756	84	alive	alive	ADJ
ftr-325	3756	85	,	,	PUNCT
ftr-325	3756	86	subsection	subsection	NOUN
ftr-325	3756	87	6511(h	6511(h	NOUN
ftr-325	3756	88	)	)	PUNCT
ftr-325	3756	89	can	can	AUX
ftr-325	3756	90	no	no	ADV
ftr-325	3756	91	longer	long	ADV
ftr-325	3756	92	apply	apply	VERB
ftr-325	3756	93	and	and	CCONJ
ftr-325	3756	94	the	the	DET
ftr-325	3756	95	statutory	statutory	ADJ
ftr-325	3756	96	clock	clock	NOUN
ftr-325	3756	97	must	must	AUX
ftr-325	3756	98	begin	begin	VERB
ftr-325	3756	99	to	to	PART
ftr-325	3756	100	run.‖	run.‖	VERB
ftr-325	3756	101	thus	thus	ADV
ftr-325	3756	102	,	,	PUNCT
ftr-325	3756	103	the	the	DET
ftr-325	3756	104	three	three	NUM
ftr-325	3756	105	year	year	NOUN
ftr-325	3756	106	look	look	VERB
ftr-325	3756	107	-	-	PUNCT
ftr-325	3756	108	back	back	NOUN
ftr-325	3756	109	period	period	NOUN
ftr-325	3756	110	had	have	AUX
ftr-325	3756	111	expired	expire	VERB
ftr-325	3756	112	in	in	ADP
ftr-325	3756	113	may	may	PROPN
ftr-325	3756	114	2009	2009	NUM
ftr-325	3756	115	.	.	PUNCT
ftr-325	3757	1	f.	f.	PROPN
ftr-325	3757	2	liens	lien	NOUN
ftr-325	3757	3	and	and	CCONJ
ftr-325	3757	4	collections	collection	NOUN
ftr-325	3757	5	1	1	NUM
ftr-325	3757	6	.	.	PUNCT
ftr-325	3758	1	you	you	PRON
ftr-325	3758	2	can‘t	can‘t	INTJ
ftr-325	3758	3	tell	tell	VERB
ftr-325	3758	4	the	the	DET
ftr-325	3758	5	filing	filing	NOUN
ftr-325	3758	6	period	period	NOUN
ftr-325	3758	7	deadline	deadline	NOUN
ftr-325	3758	8	without	without	ADP
ftr-325	3758	9	a	a	DET
ftr-325	3758	10	scorecard	scorecard	NOUN
ftr-325	3758	11	.	.	PUNCT
ftr-325	3759	1	gray	gray	PROPN
ftr-325	3759	2	v.	v.	PROPN
ftr-325	3759	3	commissioner	commissioner	PROPN
ftr-325	3759	4	,	,	PUNCT
ftr-325	3759	5	138	138	NUM
ftr-325	3759	6	t.c	t.c	PROPN
ftr-325	3759	7	.	.	PUNCT
ftr-325	3760	1	no	no	INTJ
ftr-325	3760	2	.	.	NOUN
ftr-325	3760	3	13	13	NUM
ftr-325	3760	4	(	(	PUNCT
ftr-325	3760	5	3/28/12	3/28/12	NUM
ftr-325	3760	6	)	)	PUNCT
ftr-325	3760	7	.	.	PUNCT
ftr-325	3761	1	the	the	DET
ftr-325	3761	2	tax	tax	NOUN
ftr-325	3761	3	court	court	NOUN
ftr-325	3761	4	(	(	PUNCT
ftr-325	3761	5	judge	judge	NOUN
ftr-325	3761	6	gale	gale	PROPN
ftr-325	3761	7	)	)	PUNCT
ftr-325	3761	8	followed	follow	VERB
ftr-325	3761	9	raymond	raymond	PROPN
ftr-325	3761	10	v.	v.	PROPN
ftr-325	3761	11	commissioner	commissioner	PROPN
ftr-325	3761	12	,	,	PUNCT
ftr-325	3761	13	119	119	NUM
ftr-325	3761	14	t.c	t.c	PROPN
ftr-325	3761	15	.	.	PROPN
ftr-325	3761	16	191	191	NUM
ftr-325	3761	17	(	(	PUNCT
ftr-325	3761	18	2002	2002	NUM
ftr-325	3761	19	)	)	PUNCT
ftr-325	3761	20	,	,	PUNCT
ftr-325	3761	21	holding	hold	VERB
ftr-325	3761	22	that	that	SCONJ
ftr-325	3761	23	where	where	SCONJ
ftr-325	3761	24	a	a	DET
ftr-325	3761	25	taxpayer	taxpayer	NOUN
ftr-325	3761	26	raises	raise	VERB
ftr-325	3761	27	§	§	PROPN
ftr-325	3761	28	6015	6015	NUM
ftr-325	3761	29	relief	relief	NOUN
ftr-325	3761	30	in	in	ADP
ftr-325	3761	31	a	a	DET
ftr-325	3761	32	§	§	PROPN
ftr-325	3761	33	6330	6330	NUM
ftr-325	3761	34	cdp	cdp	NOUN
ftr-325	3761	35	hearing	hearing	NOUN
ftr-325	3761	36	,	,	PUNCT
ftr-325	3761	37	and	and	CCONJ
ftr-325	3761	38	the	the	DET
ftr-325	3761	39	notice	notice	NOUN
ftr-325	3761	40	of	of	ADP
ftr-325	3761	41	determination	determination	NOUN
ftr-325	3761	42	included	include	VERB
ftr-325	3761	43	a	a	DET
ftr-325	3761	44	determination	determination	NOUN
ftr-325	3761	45	that	that	SCONJ
ftr-325	3761	46	the	the	DET
ftr-325	3761	47	taxpayer	taxpayer	NOUN
ftr-325	3761	48	was	be	AUX
ftr-325	3761	49	not	not	PART
ftr-325	3761	50	entitled	entitle	VERB
ftr-325	3761	51	to	to	ADP
ftr-325	3761	52	§	§	PROPN
ftr-325	3761	53	6015	6015	NUM
ftr-325	3761	54	relief	relief	NOUN
ftr-325	3761	55	,	,	PUNCT
ftr-325	3761	56	a	a	DET
ftr-325	3761	57	tax	tax	NOUN
ftr-325	3761	58	court	court	NOUN
ftr-325	3761	59	petition	petition	NOUN
ftr-325	3761	60	,	,	PUNCT
ftr-325	3761	61	filed	file	VERB
ftr-325	3761	62	more	more	ADV
ftr-325	3761	63	694	694	NUM
ftr-325	3761	64	florida	florida	PROPN
ftr-325	3761	65	tax	tax	NOUN
ftr-325	3761	66	review	review	NOUN
ftr-325	3762	1	[	[	X
ftr-325	3762	2	vol	vol	NOUN
ftr-325	3762	3	.	.	PUNCT
ftr-325	3763	1	13:10	13:10	NUM
ftr-325	3763	2	than	than	ADP
ftr-325	3763	3	30	30	NUM
ftr-325	3763	4	days	day	NOUN
ftr-325	3763	5	,	,	PUNCT
ftr-325	3763	6	but	but	CCONJ
ftr-325	3763	7	within	within	ADP
ftr-325	3763	8	90	90	NUM
ftr-325	3763	9	days	day	NOUN
ftr-325	3763	10	,	,	PUNCT
ftr-325	3763	11	after	after	ADP
ftr-325	3763	12	the	the	DET
ftr-325	3763	13	issuance	issuance	NOUN
ftr-325	3763	14	of	of	ADP
ftr-325	3763	15	the	the	DET
ftr-325	3763	16	notice	notice	NOUN
ftr-325	3763	17	of	of	ADP
ftr-325	3763	18	determination	determination	NOUN
ftr-325	3763	19	,	,	PUNCT
ftr-325	3763	20	was	be	AUX
ftr-325	3763	21	timely	timely	ADJ
ftr-325	3763	22	for	for	SCONJ
ftr-325	3763	23	purposes	purpose	NOUN
ftr-325	3763	24	of	of	ADP
ftr-325	3763	25	conferring	confer	VERB
ftr-325	3763	26	jurisdiction	jurisdiction	NOUN
ftr-325	3763	27	on	on	ADP
ftr-325	3763	28	the	the	DET
ftr-325	3763	29	tax	tax	NOUN
ftr-325	3763	30	court	court	NOUN
ftr-325	3763	31	to	to	PART
ftr-325	3763	32	determine	determine	VERB
ftr-325	3763	33	the	the	DET
ftr-325	3763	34	appropriate	appropriate	ADJ
ftr-325	3763	35	§	§	PROPN
ftr-325	3763	36	6015	6015	NUM
ftr-325	3763	37	relief	relief	NOUN
ftr-325	3763	38	.	.	PUNCT
ftr-325	3764	1	however	however	ADV
ftr-325	3764	2	,	,	PUNCT
ftr-325	3764	3	barnes	barnes	PROPN
ftr-325	3764	4	v.	v.	PROPN
ftr-325	3764	5	commissioner	commissioner	PROPN
ftr-325	3764	6	,	,	PUNCT
ftr-325	3764	7	130	130	NUM
ftr-325	3764	8	t.c	t.c	PROPN
ftr-325	3764	9	.	.	PROPN
ftr-325	3764	10	248	248	NUM
ftr-325	3764	11	(	(	PUNCT
ftr-325	3764	12	2008	2008	NUM
ftr-325	3764	13	)	)	PUNCT
ftr-325	3764	14	,	,	PUNCT
ftr-325	3764	15	held	hold	VERB
ftr-325	3764	16	that	that	SCONJ
ftr-325	3764	17	a	a	DET
ftr-325	3764	18	second	second	ADJ
ftr-325	3764	19	request	request	NOUN
ftr-325	3764	20	for	for	ADP
ftr-325	3764	21	§	§	PROPN
ftr-325	3764	22	6015(f	6015(f	NUM
ftr-325	3764	23	)	)	PUNCT
ftr-325	3764	24	relief	relief	NOUN
ftr-325	3764	25	from	from	ADP
ftr-325	3764	26	an	an	DET
ftr-325	3764	27	underpayment	underpayment	NOUN
ftr-325	3764	28	that	that	PRON
ftr-325	3764	29	was	be	AUX
ftr-325	3764	30	essentially	essentially	ADV
ftr-325	3764	31	duplicative	duplicative	ADJ
ftr-325	3764	32	of	of	ADP
ftr-325	3764	33	an	an	DET
ftr-325	3764	34	earlier	early	ADJ
ftr-325	3764	35	request	request	NOUN
ftr-325	3764	36	for	for	ADP
ftr-325	3764	37	which	which	PRON
ftr-325	3764	38	a	a	DET
ftr-325	3764	39	final	final	ADJ
ftr-325	3764	40	determination	determination	NOUN
ftr-325	3764	41	had	have	AUX
ftr-325	3764	42	been	be	AUX
ftr-325	3764	43	issued	issue	VERB
ftr-325	3764	44	did	do	AUX
ftr-325	3764	45	not	not	PART
ftr-325	3764	46	confer	confer	VERB
ftr-325	3764	47	jurisdiction	jurisdiction	NOUN
ftr-325	3764	48	on	on	ADP
ftr-325	3764	49	the	the	DET
ftr-325	3764	50	tax	tax	NOUN
ftr-325	3764	51	court	court	NOUN
ftr-325	3764	52	under	under	ADP
ftr-325	3764	53	§	§	PROPN
ftr-325	3764	54	6015(e)(1)(a	6015(e)(1)(a	NOUN
ftr-325	3764	55	)	)	PUNCT
ftr-325	3764	56	.	.	PUNCT
ftr-325	3765	1	on	on	ADP
ftr-325	3765	2	the	the	DET
ftr-325	3765	3	basis	basis	NOUN
ftr-325	3765	4	of	of	ADP
ftr-325	3765	5	the	the	DET
ftr-325	3765	6	record	record	NOUN
ftr-325	3765	7	developed	develop	VERB
ftr-325	3765	8	in	in	ADP
ftr-325	3765	9	this	this	DET
ftr-325	3765	10	case	case	NOUN
ftr-325	3765	11	,	,	PUNCT
ftr-325	3765	12	the	the	DET
ftr-325	3765	13	court	court	NOUN
ftr-325	3765	14	was	be	AUX
ftr-325	3765	15	unable	unable	ADJ
ftr-325	3765	16	to	to	PART
ftr-325	3765	17	determine	determine	VERB
ftr-325	3765	18	whether	whether	SCONJ
ftr-325	3765	19	the	the	DET
ftr-325	3765	20	claim	claim	NOUN
ftr-325	3765	21	for	for	ADP
ftr-325	3765	22	§	§	PROPN
ftr-325	3765	23	6015	6015	NUM
ftr-325	3765	24	relief	relief	NOUN
ftr-325	3765	25	that	that	SCONJ
ftr-325	3765	26	the	the	DET
ftr-325	3765	27	taxpayer	taxpayer	NOUN
ftr-325	3765	28	raised	raise	VERB
ftr-325	3765	29	at	at	ADP
ftr-325	3765	30	her	her	PRON
ftr-325	3765	31	cdp	cdp	NOUN
ftr-325	3765	32	hearing	hearing	NOUN
ftr-325	3765	33	is	be	AUX
ftr-325	3765	34	―sufficiently	―sufficiently	ADV
ftr-325	3765	35	dissimilar‖	dissimilar‖	PROPN
ftr-325	3765	36	from	from	ADP
ftr-325	3765	37	the	the	DET
ftr-325	3765	38	claim	claim	NOUN
ftr-325	3765	39	for	for	ADP
ftr-325	3765	40	which	which	PRON
ftr-325	3765	41	she	she	PRON
ftr-325	3765	42	received	receive	VERB
ftr-325	3765	43	an	an	DET
ftr-325	3765	44	earlier	early	ADJ
ftr-325	3765	45	final	final	ADJ
ftr-325	3765	46	determination	determination	NOUN
ftr-325	3765	47	,	,	PUNCT
ftr-325	3765	48	and	and	CCONJ
ftr-325	3765	49	further	further	ADJ
ftr-325	3765	50	proceedings	proceeding	NOUN
ftr-325	3765	51	were	be	AUX
ftr-325	3765	52	necessary	necessary	ADJ
ftr-325	3765	53	to	to	PART
ftr-325	3765	54	determine	determine	VERB
ftr-325	3765	55	whether	whether	SCONJ
ftr-325	3765	56	jurisdiction	jurisdiction	NOUN
ftr-325	3765	57	exists	exist	VERB
ftr-325	3765	58	.	.	PUNCT
ftr-325	3766	1	on	on	ADP
ftr-325	3766	2	a	a	DET
ftr-325	3766	3	second	second	ADJ
ftr-325	3766	4	issue	issue	NOUN
ftr-325	3766	5	,	,	PUNCT
ftr-325	3766	6	the	the	DET
ftr-325	3766	7	court	court	NOUN
ftr-325	3766	8	held	hold	VERB
ftr-325	3766	9	that	that	SCONJ
ftr-325	3766	10	the	the	DET
ftr-325	3766	11	petition	petition	NOUN
ftr-325	3766	12	was	be	AUX
ftr-325	3766	13	timely	timely	ADJ
ftr-325	3766	14	for	for	ADP
ftr-325	3766	15	purposes	purpose	NOUN
ftr-325	3766	16	of	of	ADP
ftr-325	3766	17	conferring	confer	VERB
ftr-325	3766	18	jurisdiction	jurisdiction	NOUN
ftr-325	3766	19	under	under	ADP
ftr-325	3766	20	§	§	PROPN
ftr-325	3766	21	6404(h)(1	6404(h)(1	NOUN
ftr-325	3766	22	)	)	PUNCT
ftr-325	3766	23	to	to	PART
ftr-325	3766	24	determine	determine	VERB
ftr-325	3766	25	whether	whether	SCONJ
ftr-325	3766	26	the	the	DET
ftr-325	3766	27	irs‘s	irs‘s	NOUN
ftr-325	3766	28	determination	determination	NOUN
ftr-325	3766	29	not	not	PART
ftr-325	3766	30	to	to	PART
ftr-325	3766	31	abate	abate	VERB
ftr-325	3766	32	interest	interest	NOUN
ftr-325	3766	33	,	,	PUNCT
ftr-325	3766	34	which	which	PRON
ftr-325	3766	35	was	be	AUX
ftr-325	3766	36	requested	request	VERB
ftr-325	3766	37	by	by	ADP
ftr-325	3766	38	the	the	DET
ftr-325	3766	39	taxpayer	taxpayer	NOUN
ftr-325	3766	40	in	in	ADP
ftr-325	3766	41	the	the	DET
ftr-325	3766	42	cdp	cdp	PROPN
ftr-325	3766	43	hearing	hearing	NOUN
ftr-325	3766	44	,	,	PUNCT
ftr-325	3766	45	was	be	AUX
ftr-325	3766	46	an	an	DET
ftr-325	3766	47	abuse	abuse	NOUN
ftr-325	3766	48	of	of	ADP
ftr-325	3766	49	discretion	discretion	NOUN
ftr-325	3766	50	.	.	PUNCT
ftr-325	3767	1	the	the	DET
ftr-325	3767	2	notice	notice	NOUN
ftr-325	3767	3	and	and	CCONJ
ftr-325	3767	4	petition	petition	NOUN
ftr-325	3767	5	conferred	confer	VERB
ftr-325	3767	6	jurisdiction	jurisdiction	NOUN
ftr-325	3767	7	under	under	ADP
ftr-325	3767	8	§	§	PROPN
ftr-325	3767	9	6404(h	6404(h	NOUN
ftr-325	3767	10	)	)	PUNCT
ftr-325	3767	11	that	that	PRON
ftr-325	3767	12	was	be	AUX
ftr-325	3767	13	independent	independent	ADJ
ftr-325	3767	14	of	of	ADP
ftr-325	3767	15	§	§	PROPN
ftr-325	3767	16	6330	6330	NUM
ftr-325	3767	17	.	.	PUNCT
ftr-325	3768	1	insofar	insofar	ADV
ftr-325	3768	2	as	as	SCONJ
ftr-325	3768	3	the	the	DET
ftr-325	3768	4	petition	petition	NOUN
ftr-325	3768	5	sought	seek	VERB
ftr-325	3768	6	review	review	NOUN
ftr-325	3768	7	under	under	ADP
ftr-325	3768	8	§	§	PROPN
ftr-325	3768	9	6404(h	6404(h	NOUN
ftr-325	3768	10	)	)	PUNCT
ftr-325	3768	11	of	of	ADP
ftr-325	3768	12	the	the	DET
ftr-325	3768	13	irs‘s	irs‘s	NOUN
ftr-325	3768	14	failure	failure	NOUN
ftr-325	3768	15	to	to	PART
ftr-325	3768	16	abate	abate	VERB
ftr-325	3768	17	interest	interest	NOUN
ftr-325	3768	18	,	,	PUNCT
ftr-325	3768	19	it	it	PRON
ftr-325	3768	20	was	be	AUX
ftr-325	3768	21	timely	timely	ADJ
ftr-325	3768	22	because	because	SCONJ
ftr-325	3768	23	it	it	PRON
ftr-325	3768	24	was	be	AUX
ftr-325	3768	25	filed	file	VERB
ftr-325	3768	26	within	within	ADP
ftr-325	3768	27	180	180	NUM
ftr-325	3768	28	days	day	NOUN
ftr-325	3768	29	of	of	ADP
ftr-325	3768	30	the	the	DET
ftr-325	3768	31	final	final	ADJ
ftr-325	3768	32	determination	determination	NOUN
ftr-325	3768	33	not	not	PART
ftr-325	3768	34	to	to	PART
ftr-325	3768	35	abate	abate	VERB
ftr-325	3768	36	interest	interest	NOUN
ftr-325	3768	37	.	.	PUNCT
ftr-325	3769	1	2	2	X
ftr-325	3769	2	.	.	X
ftr-325	3769	3	ca	can	AUX
ftr-325	3769	4	-	-	PUNCT
ftr-325	3769	5	ching	ching	PROPN
ftr-325	3769	6	!	!	PUNCT
ftr-325	3770	1	the	the	DET
ftr-325	3770	2	irs	irs	PROPN
ftr-325	3770	3	collects	collect	VERB
ftr-325	3770	4	twice	twice	ADV
ftr-325	3770	5	.	.	PUNCT
ftr-325	3771	1	weber	weber	PROPN
ftr-325	3771	2	v.	v.	PROPN
ftr-325	3771	3	commissioner	commissioner	PROPN
ftr-325	3771	4	,	,	PUNCT
ftr-325	3771	5	138	138	NUM
ftr-325	3771	6	t.c	t.c	PROPN
ftr-325	3771	7	.	.	PUNCT
ftr-325	3772	1	no	no	INTJ
ftr-325	3772	2	.	.	NOUN
ftr-325	3772	3	18	18	NUM
ftr-325	3772	4	(	(	PUNCT
ftr-325	3772	5	5/7/12	5/7/12	NUM
ftr-325	3772	6	)	)	PUNCT
ftr-325	3772	7	.	.	PUNCT
ftr-325	3773	1	in	in	ADP
ftr-325	3773	2	2007	2007	NUM
ftr-325	3773	3	the	the	DET
ftr-325	3773	4	taxpayer	taxpayer	NOUN
ftr-325	3773	5	filed	file	VERB
ftr-325	3773	6	an	an	DET
ftr-325	3773	7	income	income	NOUN
ftr-325	3773	8	tax	tax	NOUN
ftr-325	3773	9	return	return	NOUN
ftr-325	3773	10	for	for	ADP
ftr-325	3773	11	2006	2006	NUM
ftr-325	3773	12	reporting	report	VERB
ftr-325	3773	13	an	an	DET
ftr-325	3773	14	overpayment	overpayment	NOUN
ftr-325	3773	15	and	and	CCONJ
ftr-325	3773	16	elected	elect	VERB
ftr-325	3773	17	to	to	PART
ftr-325	3773	18	have	have	VERB
ftr-325	3773	19	it	it	PRON
ftr-325	3773	20	applied	apply	VERB
ftr-325	3773	21	to	to	ADP
ftr-325	3773	22	his	his	PRON
ftr-325	3773	23	2007	2007	NUM
ftr-325	3773	24	estimated	estimate	VERB
ftr-325	3773	25	income	income	NOUN
ftr-325	3773	26	tax	tax	NOUN
ftr-325	3773	27	.	.	PUNCT
ftr-325	3774	1	however	however	ADV
ftr-325	3774	2	,	,	PUNCT
ftr-325	3774	3	the	the	DET
ftr-325	3774	4	irs	irs	PROPN
ftr-325	3774	5	had	have	AUX
ftr-325	3774	6	determined	determine	VERB
ftr-325	3774	7	that	that	SCONJ
ftr-325	3774	8	the	the	DET
ftr-325	3774	9	taxpayer	taxpayer	NOUN
ftr-325	3774	10	was	be	AUX
ftr-325	3774	11	liable	liable	ADJ
ftr-325	3774	12	for	for	ADP
ftr-325	3774	13	a	a	DET
ftr-325	3774	14	§	§	PROPN
ftr-325	3774	15	6672	6672	NUM
ftr-325	3774	16	penalty	penalty	NOUN
ftr-325	3774	17	and	and	CCONJ
ftr-325	3774	18	instead	instead	ADV
ftr-325	3774	19	applied	apply	VERB
ftr-325	3774	20	the	the	DET
ftr-325	3774	21	income	income	NOUN
ftr-325	3774	22	tax	tax	NOUN
ftr-325	3774	23	overpayment	overpayment	NOUN
ftr-325	3774	24	to	to	ADP
ftr-325	3774	25	that	that	DET
ftr-325	3774	26	penalty	penalty	NOUN
ftr-325	3774	27	liability	liability	NOUN
ftr-325	3774	28	.	.	PUNCT
ftr-325	3775	1	in	in	ADP
ftr-325	3775	2	2008	2008	NUM
ftr-325	3775	3	the	the	DET
ftr-325	3775	4	trust	trust	NOUN
ftr-325	3775	5	fund	fund	NOUN
ftr-325	3775	6	tax	tax	NOUN
ftr-325	3775	7	liability	liability	NOUN
ftr-325	3775	8	was	be	AUX
ftr-325	3775	9	satisfied	satisfied	ADJ
ftr-325	3775	10	by	by	ADP
ftr-325	3775	11	third	third	ADJ
ftr-325	3775	12	-	-	PUNCT
ftr-325	3775	13	party	party	NOUN
ftr-325	3775	14	payments	payment	NOUN
ftr-325	3775	15	,	,	PUNCT
ftr-325	3775	16	and	and	CCONJ
ftr-325	3775	17	when	when	SCONJ
ftr-325	3775	18	thereafter	thereafter	ADV
ftr-325	3775	19	the	the	DET
ftr-325	3775	20	taxpayer	taxpayer	NOUN
ftr-325	3775	21	filed	file	VERB
ftr-325	3775	22	his	his	PRON
ftr-325	3775	23	2007	2007	NUM
ftr-325	3775	24	income	income	NOUN
ftr-325	3775	25	tax	tax	NOUN
ftr-325	3775	26	return	return	NOUN
ftr-325	3775	27	,	,	PUNCT
ftr-325	3775	28	he	he	PRON
ftr-325	3775	29	claimed	claim	VERB
ftr-325	3775	30	a	a	DET
ftr-325	3775	31	credit	credit	NOUN
ftr-325	3775	32	for	for	ADP
ftr-325	3775	33	the	the	DET
ftr-325	3775	34	overpaid	overpay	VERB
ftr-325	3775	35	2006	2006	NUM
ftr-325	3775	36	income	income	NOUN
ftr-325	3775	37	tax	tax	NOUN
ftr-325	3775	38	,	,	PUNCT
ftr-325	3775	39	thereby	thereby	ADV
ftr-325	3775	40	reporting	report	VERB
ftr-325	3775	41	a	a	DET
ftr-325	3775	42	2007	2007	NUM
ftr-325	3775	43	income	income	NOUN
ftr-325	3775	44	tax	tax	NOUN
ftr-325	3775	45	overpayment	overpayment	NOUN
ftr-325	3775	46	,	,	PUNCT
ftr-325	3775	47	and	and	CCONJ
ftr-325	3775	48	elected	elect	VERB
ftr-325	3775	49	to	to	PART
ftr-325	3775	50	have	have	VERB
ftr-325	3775	51	that	that	PRON
ftr-325	3775	52	asserted	assert	VERB
ftr-325	3775	53	2007	2007	NUM
ftr-325	3775	54	overpayment	overpayment	NOUN
ftr-325	3775	55	applied	apply	VERB
ftr-325	3775	56	to	to	ADP
ftr-325	3775	57	his	his	PRON
ftr-325	3775	58	2008	2008	NUM
ftr-325	3775	59	estimated	estimate	VERB
ftr-325	3775	60	income	income	NOUN
ftr-325	3775	61	tax	tax	NOUN
ftr-325	3775	62	.	.	PUNCT
ftr-325	3776	1	the	the	DET
ftr-325	3776	2	irs	irs	PROPN
ftr-325	3776	3	adjusted	adjust	VERB
ftr-325	3776	4	the	the	DET
ftr-325	3776	5	2007	2007	NUM
ftr-325	3776	6	credits	credit	NOUN
ftr-325	3776	7	downward	downward	ADV
ftr-325	3776	8	to	to	PART
ftr-325	3776	9	eliminate	eliminate	VERB
ftr-325	3776	10	the	the	DET
ftr-325	3776	11	claimed	claim	VERB
ftr-325	3776	12	2006	2006	NUM
ftr-325	3776	13	income	income	NOUN
ftr-325	3776	14	tax	tax	NOUN
ftr-325	3776	15	overpayment	overpayment	NOUN
ftr-325	3776	16	,	,	PUNCT
ftr-325	3776	17	thereby	thereby	ADV
ftr-325	3776	18	eliminating	eliminate	VERB
ftr-325	3776	19	the	the	DET
ftr-325	3776	20	overpayment	overpayment	NOUN
ftr-325	3776	21	for	for	ADP
ftr-325	3776	22	2007	2007	NUM
ftr-325	3776	23	,	,	PUNCT
ftr-325	3776	24	resulting	result	VERB
ftr-325	3776	25	in	in	ADP
ftr-325	3776	26	a	a	DET
ftr-325	3776	27	balance	balance	NOUN
ftr-325	3776	28	due	due	ADJ
ftr-325	3776	29	.	.	PUNCT
ftr-325	3777	1	this	this	DET
ftr-325	3777	2	pattern	pattern	NOUN
ftr-325	3777	3	was	be	AUX
ftr-325	3777	4	repeated	repeat	VERB
ftr-325	3777	5	when	when	SCONJ
ftr-325	3777	6	the	the	DET
ftr-325	3777	7	taxpayer	taxpayer	NOUN
ftr-325	3777	8	filed	file	VERB
ftr-325	3777	9	his	his	PRON
ftr-325	3777	10	2008	2008	NUM
ftr-325	3777	11	income	income	NOUN
ftr-325	3777	12	tax	tax	NOUN
ftr-325	3777	13	return	return	NOUN
ftr-325	3777	14	in	in	ADP
ftr-325	3777	15	2009	2009	NUM
ftr-325	3777	16	,	,	PUNCT
ftr-325	3777	17	when	when	SCONJ
ftr-325	3777	18	he	he	PRON
ftr-325	3777	19	again	again	ADV
ftr-325	3777	20	claimed	claim	VERB
ftr-325	3777	21	a	a	DET
ftr-325	3777	22	credit	credit	NOUN
ftr-325	3777	23	for	for	ADP
ftr-325	3777	24	earlier	early	ADV
ftr-325	3777	25	overpaid	overpay	VERB
ftr-325	3777	26	income	income	NOUN
ftr-325	3777	27	tax	tax	NOUN
ftr-325	3777	28	.	.	PUNCT
ftr-325	3778	1	when	when	SCONJ
ftr-325	3778	2	the	the	DET
ftr-325	3778	3	taxpayer	taxpayer	NOUN
ftr-325	3778	4	did	do	AUX
ftr-325	3778	5	not	not	PART
ftr-325	3778	6	pay	pay	VERB
ftr-325	3778	7	the	the	DET
ftr-325	3778	8	balance	balance	NOUN
ftr-325	3778	9	due	due	ADJ
ftr-325	3778	10	,	,	PUNCT
ftr-325	3778	11	the	the	DET
ftr-325	3778	12	irs	irs	PROPN
ftr-325	3778	13	issued	issue	VERB
ftr-325	3778	14	a	a	DET
ftr-325	3778	15	notice	notice	NOUN
ftr-325	3778	16	of	of	ADP
ftr-325	3778	17	proposed	propose	VERB
ftr-325	3778	18	levy	levy	NOUN
ftr-325	3778	19	,	,	PUNCT
ftr-325	3778	20	and	and	CCONJ
ftr-325	3778	21	the	the	DET
ftr-325	3778	22	taxpayer	taxpayer	NOUN
ftr-325	3778	23	requested	request	VERB
ftr-325	3778	24	a	a	DET
ftr-325	3778	25	cdp	cdp	NOUN
ftr-325	3778	26	hearing	hearing	NOUN
ftr-325	3778	27	.	.	PUNCT
ftr-325	3779	1	at	at	ADP
ftr-325	3779	2	the	the	DET
ftr-325	3779	3	cdp	cdp	PROPN
ftr-325	3779	4	hearing	hear	VERB
ftr-325	3779	5	the	the	DET
ftr-325	3779	6	taxpayer	taxpayer	NOUN
ftr-325	3779	7	argued	argue	VERB
ftr-325	3779	8	that	that	SCONJ
ftr-325	3779	9	the	the	DET
ftr-325	3779	10	§	§	PROPN
ftr-325	3779	11	6672	6672	NUM
ftr-325	3779	12	penalty	penalty	NOUN
ftr-325	3779	13	had	have	AUX
ftr-325	3779	14	been	be	AUX
ftr-325	3779	15	overpaid	overpay	VERB
ftr-325	3779	16	and	and	CCONJ
ftr-325	3779	17	that	that	SCONJ
ftr-325	3779	18	his	his	PRON
ftr-325	3779	19	income	income	NOUN
ftr-325	3779	20	tax	tax	NOUN
ftr-325	3779	21	liability	liability	NOUN
ftr-325	3779	22	would	would	AUX
ftr-325	3779	23	be	be	AUX
ftr-325	3779	24	satisfied	satisfied	ADJ
ftr-325	3779	25	if	if	SCONJ
ftr-325	3779	26	that	that	DET
ftr-325	3779	27	overpayment	overpayment	NOUN
ftr-325	3779	28	were	be	AUX
ftr-325	3779	29	applied	apply	VERB
ftr-325	3779	30	to	to	ADP
ftr-325	3779	31	his	his	PRON
ftr-325	3779	32	income	income	NOUN
ftr-325	3779	33	tax	tax	NOUN
ftr-325	3779	34	liability	liability	NOUN
ftr-325	3779	35	.	.	PUNCT
ftr-325	3780	1	the	the	DET
ftr-325	3780	2	irs	irs	PROPN
ftr-325	3780	3	rejected	reject	VERB
ftr-325	3780	4	his	his	PRON
ftr-325	3780	5	argument	argument	NOUN
ftr-325	3780	6	and	and	CCONJ
ftr-325	3780	7	determined	determine	VERB
ftr-325	3780	8	to	to	PART
ftr-325	3780	9	proceed	proceed	VERB
ftr-325	3780	10	with	with	ADP
ftr-325	3780	11	the	the	DET
ftr-325	3780	12	levy	levy	NOUN
ftr-325	3780	13	.	.	PUNCT
ftr-325	3781	1	the	the	DET
ftr-325	3781	2	tax	tax	NOUN
ftr-325	3781	3	court	court	NOUN
ftr-325	3781	4	(	(	PUNCT
ftr-325	3781	5	judge	judge	PROPN
ftr-325	3781	6	gustafson	gustafson	PROPN
ftr-325	3781	7	)	)	PUNCT
ftr-325	3781	8	held	hold	VERB
ftr-325	3781	9	that	that	SCONJ
ftr-325	3781	10	the	the	DET
ftr-325	3781	11	taxpayer	taxpayer	NOUN
ftr-325	3781	12	was	be	AUX
ftr-325	3781	13	not	not	PART
ftr-325	3781	14	entitled	entitle	VERB
ftr-325	3781	15	to	to	PART
ftr-325	3781	16	apply	apply	VERB
ftr-325	3781	17	the	the	DET
ftr-325	3781	18	earlier	early	ADJ
ftr-325	3781	19	income	income	NOUN
ftr-325	3781	20	tax	tax	NOUN
ftr-325	3781	21	overpayment	overpayment	NOUN
ftr-325	3781	22	to	to	ADP
ftr-325	3781	23	his	his	PRON
ftr-325	3781	24	later	later	ADJ
ftr-325	3781	25	income	income	NOUN
ftr-325	3781	26	tax	tax	NOUN
ftr-325	3781	27	liability	liability	NOUN
ftr-325	3781	28	,	,	PUNCT
ftr-325	3781	29	because	because	SCONJ
ftr-325	3781	30	after	after	ADP
ftr-325	3781	31	application	application	NOUN
ftr-325	3781	32	of	of	ADP
ftr-325	3781	33	the	the	DET
ftr-325	3781	34	income	income	NOUN
ftr-325	3781	35	tax	tax	NOUN
ftr-325	3781	36	overpayment	overpayment	NOUN
ftr-325	3781	37	to	to	ADP
ftr-325	3781	38	the	the	DET
ftr-325	3781	39	2013	2013	NUM
ftr-325	3781	40	]	]	PUNCT
ftr-325	3781	41	recent	recent	ADJ
ftr-325	3781	42	developments	development	NOUN
ftr-325	3781	43	in	in	ADP
ftr-325	3781	44	federal	federal	ADJ
ftr-325	3781	45	income	income	NOUN
ftr-325	3781	46	taxation	taxation	NOUN
ftr-325	3781	47	695	695	NUM
ftr-325	3781	48	§	§	PROPN
ftr-325	3781	49	6672	6672	NUM
ftr-325	3781	50	penalty	penalty	NOUN
ftr-325	3781	51	liability	liability	NOUN
ftr-325	3781	52	,	,	PUNCT
ftr-325	3781	53	there	there	PRON
ftr-325	3781	54	was	be	VERB
ftr-325	3781	55	no	no	DET
ftr-325	3781	56	2006	2006	NUM
ftr-325	3781	57	overpayment	overpayment	NOUN
ftr-325	3781	58	available	available	ADJ
ftr-325	3781	59	.	.	PUNCT
ftr-325	3782	1	furthermore	furthermore	ADV
ftr-325	3782	2	,	,	PUNCT
ftr-325	3782	3	in	in	ADP
ftr-325	3782	4	reviewing	review	VERB
ftr-325	3782	5	the	the	DET
ftr-325	3782	6	cdp	cdp	PROPN
ftr-325	3782	7	hearing	hearing	NOUN
ftr-325	3782	8	,	,	PUNCT
ftr-325	3782	9	the	the	DET
ftr-325	3782	10	tax	tax	NOUN
ftr-325	3782	11	court	court	NOUN
ftr-325	3782	12	lacked	lack	VERB
ftr-325	3782	13	jurisdiction	jurisdiction	NOUN
ftr-325	3782	14	to	to	PART
ftr-325	3782	15	adjudicate	adjudicate	VERB
ftr-325	3782	16	the	the	DET
ftr-325	3782	17	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3782	18	claim	claim	NOUN
ftr-325	3782	19	of	of	ADP
ftr-325	3782	20	a	a	DET
ftr-325	3782	21	§	§	PROPN
ftr-325	3782	22	6672	6672	NUM
ftr-325	3782	23	penalty	penalty	NOUN
ftr-325	3782	24	overpayment	overpayment	NOUN
ftr-325	3782	25	.	.	PUNCT
ftr-325	3783	1	section	section	NOUN
ftr-325	3783	2	6330	6330	NUM
ftr-325	3783	3	—	—	PUNCT
ftr-325	3783	4	the	the	DET
ftr-325	3783	5	statute	statute	NOUN
ftr-325	3783	6	conferring	confer	VERB
ftr-325	3783	7	cdp	cdp	NOUN
ftr-325	3783	8	jurisdiction	jurisdiction	NOUN
ftr-325	3783	9	on	on	ADP
ftr-325	3783	10	the	the	DET
ftr-325	3783	11	tax	tax	NOUN
ftr-325	3783	12	court	court	NOUN
ftr-325	3783	13	—	—	PUNCT
ftr-325	3783	14	has	have	VERB
ftr-325	3783	15	no	no	DET
ftr-325	3783	16	provision	provision	NOUN
ftr-325	3783	17	conferring	confer	VERB
ftr-325	3783	18	and	and	CCONJ
ftr-325	3783	19	delimiting	delimit	VERB
ftr-325	3783	20	any	any	DET
ftr-325	3783	21	overpayment	overpayment	ADJ
ftr-325	3783	22	jurisdiction	jurisdiction	NOUN
ftr-325	3783	23	.	.	PUNCT
ftr-325	3784	1	finally	finally	ADV
ftr-325	3784	2	,	,	PUNCT
ftr-325	3784	3	the	the	DET
ftr-325	3784	4	opinion	opinion	NOUN
ftr-325	3784	5	described	describe	VERB
ftr-325	3784	6	the	the	DET
ftr-325	3784	7	many	many	ADJ
ftr-325	3784	8	administrative	administrative	ADJ
ftr-325	3784	9	problems	problem	NOUN
ftr-325	3784	10	that	that	PRON
ftr-325	3784	11	would	would	AUX
ftr-325	3784	12	arise	arise	VERB
ftr-325	3784	13	from	from	ADP
ftr-325	3784	14	allowing	allow	VERB
ftr-325	3784	15	a	a	DET
ftr-325	3784	16	person	person	NOUN
ftr-325	3784	17	against	against	ADP
ftr-325	3784	18	whom	whom	PRON
ftr-325	3784	19	a	a	DET
ftr-325	3784	20	§	§	PROPN
ftr-325	3784	21	6672	6672	NUM
ftr-325	3784	22	penalty	penalty	NOUN
ftr-325	3784	23	had	have	AUX
ftr-325	3784	24	been	be	AUX
ftr-325	3784	25	assessed	assess	VERB
ftr-325	3784	26	and	and	CCONJ
ftr-325	3784	27	collected	collect	VERB
ftr-325	3784	28	to	to	PART
ftr-325	3784	29	seek	seek	VERB
ftr-325	3784	30	a	a	DET
ftr-325	3784	31	credit	credit	NOUN
ftr-325	3784	32	(	(	PUNCT
ftr-325	3784	33	or	or	CCONJ
ftr-325	3784	34	refund	refund	NOUN
ftr-325	3784	35	)	)	PUNCT
ftr-325	3784	36	based	base	VERB
ftr-325	3784	37	on	on	ADP
ftr-325	3784	38	the	the	DET
ftr-325	3784	39	assertion	assertion	NOUN
ftr-325	3784	40	that	that	SCONJ
ftr-325	3784	41	the	the	DET
ftr-325	3784	42	penalty	penalty	NOUN
ftr-325	3784	43	had	have	AUX
ftr-325	3784	44	been	be	AUX
ftr-325	3784	45	―over	―over	NOUN
ftr-325	3784	46	-	-	ADJ
ftr-325	3784	47	collected.‖	collected.‖	ADJ
ftr-325	3784	48	3	3	NUM
ftr-325	3784	49	.	.	PUNCT
ftr-325	3785	1	the	the	DET
ftr-325	3785	2	whole	whole	NOUN
ftr-325	3785	3	is	be	AUX
ftr-325	3785	4	greater	great	ADJ
ftr-325	3785	5	than	than	ADP
ftr-325	3785	6	the	the	DET
ftr-325	3785	7	sum	sum	NOUN
ftr-325	3785	8	of	of	ADP
ftr-325	3785	9	the	the	DET
ftr-325	3785	10	parts	part	NOUN
ftr-325	3785	11	.	.	PUNCT
ftr-325	3786	1	lewis	lewis	PROPN
ftr-325	3786	2	v.	v.	PROPN
ftr-325	3786	3	commissioner	commissioner	PROPN
ftr-325	3786	4	,	,	PUNCT
ftr-325	3786	5	t.c	t.c	PROPN
ftr-325	3786	6	.	.	PROPN
ftr-325	3786	7	memo	memo	NOUN
ftr-325	3786	8	.	.	PUNCT
ftr-325	3787	1	2012	2012	NUM
ftr-325	3787	2	-	-	SYM
ftr-325	3787	3	138	138	NUM
ftr-325	3787	4	(	(	PUNCT
ftr-325	3787	5	5/16/12	5/16/12	NUM
ftr-325	3787	6	)	)	PUNCT
ftr-325	3787	7	.	.	PUNCT
ftr-325	3788	1	in	in	ADP
ftr-325	3788	2	this	this	DET
ftr-325	3788	3	review	review	NOUN
ftr-325	3788	4	of	of	ADP
ftr-325	3788	5	an	an	DET
ftr-325	3788	6	irs	irs	PROPN
ftr-325	3788	7	cdp	cdp	VERB
ftr-325	3788	8	determination	determination	NOUN
ftr-325	3788	9	to	to	PART
ftr-325	3788	10	proceed	proceed	VERB
ftr-325	3788	11	with	with	ADP
ftr-325	3788	12	a	a	DET
ftr-325	3788	13	levy	levy	NOUN
ftr-325	3788	14	,	,	PUNCT
ftr-325	3788	15	judge	judge	PROPN
ftr-325	3788	16	paris	paris	PROPN
ftr-325	3788	17	held	hold	VERB
ftr-325	3788	18	that	that	SCONJ
ftr-325	3788	19	the	the	DET
ftr-325	3788	20	irs	irs	PROPN
ftr-325	3788	21	had	have	AUX
ftr-325	3788	22	abused	abuse	VERB
ftr-325	3788	23	its	its	PRON
ftr-325	3788	24	discretion	discretion	NOUN
ftr-325	3788	25	.	.	PUNCT
ftr-325	3789	1	―while	―while	NOUN
ftr-325	3789	2	each	each	DET
ftr-325	3789	3	individual	individual	ADJ
ftr-325	3789	4	defect	defect	NOUN
ftr-325	3789	5	on	on	ADP
ftr-325	3789	6	its	its	PRON
ftr-325	3789	7	own	own	ADJ
ftr-325	3789	8	may	may	AUX
ftr-325	3789	9	be	be	AUX
ftr-325	3789	10	insufficient	insufficient	ADJ
ftr-325	3789	11	to	to	PART
ftr-325	3789	12	support	support	VERB
ftr-325	3789	13	a	a	DET
ftr-325	3789	14	holding	holding	NOUN
ftr-325	3789	15	that	that	PRON
ftr-325	3789	16	[	[	X
ftr-325	3789	17	the	the	DET
ftr-325	3789	18	irs	irs	PROPN
ftr-325	3789	19	]	]	PUNCT
ftr-325	3789	20	abused	abuse	VERB
ftr-325	3789	21	[	[	X
ftr-325	3789	22	its	its	PRON
ftr-325	3789	23	]	]	X
ftr-325	3789	24	discretion	discretion	NOUN
ftr-325	3789	25	,	,	PUNCT
ftr-325	3789	26	the	the	DET
ftr-325	3789	27	cumulative	cumulative	ADJ
ftr-325	3789	28	effect	effect	NOUN
ftr-325	3789	29	of	of	ADP
ftr-325	3789	30	such	such	ADJ
ftr-325	3789	31	defects	defect	NOUN
ftr-325	3789	32	demonstrates	demonstrate	VERB
ftr-325	3789	33	that	that	SCONJ
ftr-325	3789	34	[	[	X
ftr-325	3789	35	the	the	DET
ftr-325	3789	36	irs	irs	PROPN
ftr-325	3789	37	]	]	PUNCT
ftr-325	3789	38	acted	act	VERB
ftr-325	3789	39	both	both	PRON
ftr-325	3789	40	arbitrarily	arbitrarily	ADV
ftr-325	3789	41	and	and	CCONJ
ftr-325	3789	42	capriciously	capriciously	ADV
ftr-325	3789	43	in	in	ADP
ftr-325	3789	44	rendering	render	VERB
ftr-325	3789	45	[	[	X
ftr-325	3789	46	its	its	PRON
ftr-325	3789	47	]	]	PUNCT
ftr-325	3789	48	determination.‖	determination.‖	VERB
ftr-325	3789	49	the	the	DET
ftr-325	3789	50	irs‘s	irs‘s	NOUN
ftr-325	3789	51	argument	argument	NOUN
ftr-325	3789	52	sought	seek	VERB
ftr-325	3789	53	―to	―to	NOUN
ftr-325	3789	54	quilt	quilt	NOUN
ftr-325	3789	55	together	together	ADV
ftr-325	3789	56	a	a	DET
ftr-325	3789	57	string	string	NOUN
ftr-325	3789	58	of	of	ADP
ftr-325	3789	59	exceptions	exception	NOUN
ftr-325	3789	60	to	to	PART
ftr-325	3789	61	account	account	VERB
ftr-325	3789	62	for	for	ADP
ftr-325	3789	63	[	[	X
ftr-325	3789	64	the	the	DET
ftr-325	3789	65	]	]	X
ftr-325	3789	66	deviation	deviation	NOUN
ftr-325	3789	67	from	from	ADP
ftr-325	3789	68	what	what	PRON
ftr-325	3789	69	one	one	PRON
ftr-325	3789	70	would	would	AUX
ftr-325	3789	71	consider	consider	VERB
ftr-325	3789	72	a	a	DET
ftr-325	3789	73	thorough	thorough	ADJ
ftr-325	3789	74	review	review	NOUN
ftr-325	3789	75	of	of	ADP
ftr-325	3789	76	[	[	X
ftr-325	3789	77	the	the	DET
ftr-325	3789	78	taxpayer‘s	taxpayer‘	NOUN
ftr-325	3789	79	]	]	X
ftr-325	3789	80	case	case	NOUN
ftr-325	3789	81	.	.	PUNCT
ftr-325	3789	82	.	.	PUNCT
ftr-325	3789	83	.	.	PUNCT
ftr-325	3789	84	.	.	PUNCT
ftr-325	3790	1	accordingly	accordingly	ADV
ftr-325	3790	2	,	,	PUNCT
ftr-325	3790	3	the	the	DET
ftr-325	3790	4	court	court	NOUN
ftr-325	3790	5	holds	hold	VERB
ftr-325	3790	6	that	that	SCONJ
ftr-325	3790	7	the	the	DET
ftr-325	3790	8	[	[	X
ftr-325	3790	9	irs	irs	X
ftr-325	3790	10	]	]	X
ftr-325	3790	11	abused	abuse	VERB
ftr-325	3790	12	[	[	X
ftr-325	3790	13	its	its	PRON
ftr-325	3790	14	]	]	X
ftr-325	3790	15	discretion	discretion	NOUN
ftr-325	3790	16	in	in	ADP
ftr-325	3790	17	sustaining	sustain	VERB
ftr-325	3790	18	the	the	DET
ftr-325	3790	19	proposed	propose	VERB
ftr-325	3790	20	levy.‖	levy.‖	ADJ
ftr-325	3790	21	4	4	NUM
ftr-325	3790	22	.	.	PUNCT
ftr-325	3791	1	cdp	cdp	VERB
ftr-325	3791	2	hearings	hearing	NOUN
ftr-325	3791	3	raising	raise	VERB
ftr-325	3791	4	the	the	DET
ftr-325	3791	5	issue	issue	NOUN
ftr-325	3791	6	of	of	ADP
ftr-325	3791	7	liability	liability	NOUN
ftr-325	3791	8	for	for	ADP
ftr-325	3791	9	tax	tax	NOUN
ftr-325	3791	10	at	at	ADP
ftr-325	3791	11	a	a	DET
ftr-325	3791	12	cdp	cdp	NOUN
ftr-325	3791	13	doesn‘t	doesn‘t	PROPN
ftr-325	3791	14	require	require	VERB
ftr-325	3791	15	antique	antique	ADJ
ftr-325	3791	16	common	common	ADJ
ftr-325	3791	17	law	law	NOUN
ftr-325	3791	18	pleading	pleading	NOUN
ftr-325	3791	19	by	by	ADP
ftr-325	3791	20	the	the	DET
ftr-325	3791	21	taxpayer	taxpayer	NOUN
ftr-325	3791	22	.	.	PUNCT
ftr-325	3792	1	fielder	fielder	PROPN
ftr-325	3792	2	v.	v.	PROPN
ftr-325	3792	3	commissioner	commissioner	PROPN
ftr-325	3792	4	,	,	PUNCT
ftr-325	3792	5	t.c	t.c	PROPN
ftr-325	3792	6	.	.	PROPN
ftr-325	3792	7	memo	memo	NOUN
ftr-325	3792	8	.	.	PUNCT
ftr-325	3793	1	2012	2012	NUM
ftr-325	3793	2	-	-	SYM
ftr-325	3793	3	284	284	NUM
ftr-325	3793	4	(	(	PUNCT
ftr-325	3793	5	10/4/12	10/4/12	NUM
ftr-325	3793	6	)	)	PUNCT
ftr-325	3793	7	.	.	PUNCT
ftr-325	3794	1	the	the	DET
ftr-325	3794	2	tax	tax	NOUN
ftr-325	3794	3	court	court	NOUN
ftr-325	3794	4	(	(	PUNCT
ftr-325	3794	5	judge	judge	PROPN
ftr-325	3794	6	laro	laro	PROPN
ftr-325	3794	7	)	)	PUNCT
ftr-325	3794	8	rejected	reject	VERB
ftr-325	3794	9	the	the	DET
ftr-325	3794	10	irs‘s	irs‘s	NOUN
ftr-325	3794	11	argument	argument	NOUN
ftr-325	3794	12	that	that	SCONJ
ftr-325	3794	13	a	a	DET
ftr-325	3794	14	taxpayer	taxpayer	NOUN
ftr-325	3794	15	was	be	AUX
ftr-325	3794	16	precluded	preclude	VERB
ftr-325	3794	17	from	from	ADP
ftr-325	3794	18	challenging	challenge	VERB
ftr-325	3794	19	his	his	PRON
ftr-325	3794	20	liability	liability	NOUN
ftr-325	3794	21	for	for	ADP
ftr-325	3794	22	taxes	taxis	NOUN
ftr-325	3794	23	in	in	ADP
ftr-325	3794	24	a	a	DET
ftr-325	3794	25	cdp	cdp	NOUN
ftr-325	3794	26	hearing	hearing	NOUN
ftr-325	3794	27	because	because	SCONJ
ftr-325	3794	28	he	he	PRON
ftr-325	3794	29	did	do	AUX
ftr-325	3794	30	not	not	PART
ftr-325	3794	31	raise	raise	VERB
ftr-325	3794	32	the	the	DET
ftr-325	3794	33	issue	issue	NOUN
ftr-325	3794	34	in	in	ADP
ftr-325	3794	35	the	the	DET
ftr-325	3794	36	form	form	NOUN
ftr-325	3794	37	12153	12153	NUM
ftr-325	3794	38	hearing	hearing	NOUN
ftr-325	3794	39	request	request	NOUN
ftr-325	3794	40	.	.	PUNCT
ftr-325	3795	1	neither	neither	CCONJ
ftr-325	3795	2	the	the	DET
ftr-325	3795	3	statute	statute	NOUN
ftr-325	3795	4	nor	nor	CCONJ
ftr-325	3795	5	tax	tax	NOUN
ftr-325	3795	6	court	court	NOUN
ftr-325	3795	7	case	case	NOUN
ftr-325	3795	8	law	law	NOUN
ftr-325	3795	9	requires	require	VERB
ftr-325	3795	10	a	a	DET
ftr-325	3795	11	taxpayer	taxpayer	NOUN
ftr-325	3795	12	to	to	PART
ftr-325	3795	13	raise	raise	VERB
ftr-325	3795	14	the	the	DET
ftr-325	3795	15	liability	liability	NOUN
ftr-325	3795	16	issue	issue	NOUN
ftr-325	3795	17	in	in	ADP
ftr-325	3795	18	the	the	DET
ftr-325	3795	19	request	request	NOUN
ftr-325	3795	20	for	for	ADP
ftr-325	3795	21	a	a	DET
ftr-325	3795	22	cdp	cdp	NOUN
ftr-325	3795	23	hearing	hearing	NOUN
ftr-325	3795	24	.	.	PUNCT
ftr-325	3796	1	the	the	DET
ftr-325	3796	2	statutory	statutory	ADJ
ftr-325	3796	3	rule	rule	NOUN
ftr-325	3796	4	only	only	ADV
ftr-325	3796	5	limits	limit	VERB
ftr-325	3796	6	the	the	DET
ftr-325	3796	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3796	8	ability	ability	NOUN
ftr-325	3796	9	to	to	PART
ftr-325	3796	10	contest	contest	VERB
ftr-325	3796	11	the	the	DET
ftr-325	3796	12	underlying	underlie	VERB
ftr-325	3796	13	tax	tax	NOUN
ftr-325	3796	14	liability	liability	NOUN
ftr-325	3796	15	at	at	ADP
ftr-325	3796	16	the	the	DET
ftr-325	3796	17	cdp	cdp	PROPN
ftr-325	3796	18	hearing	hearing	NOUN
ftr-325	3796	19	if	if	SCONJ
ftr-325	3796	20	the	the	DET
ftr-325	3796	21	taxpayer	taxpayer	NOUN
ftr-325	3796	22	did	do	AUX
ftr-325	3796	23	not	not	PART
ftr-325	3796	24	receive	receive	VERB
ftr-325	3796	25	a	a	DET
ftr-325	3796	26	notice	notice	NOUN
ftr-325	3796	27	of	of	ADP
ftr-325	3796	28	deficiency	deficiency	NOUN
ftr-325	3796	29	or	or	CCONJ
ftr-325	3796	30	otherwise	otherwise	ADV
ftr-325	3796	31	had	have	VERB
ftr-325	3796	32	a	a	DET
ftr-325	3796	33	prior	prior	ADJ
ftr-325	3796	34	opportunity	opportunity	NOUN
ftr-325	3796	35	to	to	PART
ftr-325	3796	36	dispute	dispute	VERB
ftr-325	3796	37	the	the	DET
ftr-325	3796	38	tax	tax	NOUN
ftr-325	3796	39	liability	liability	NOUN
ftr-325	3796	40	.	.	PUNCT
ftr-325	3797	1	the	the	DET
ftr-325	3797	2	statute	statute	NOUN
ftr-325	3797	3	does	do	AUX
ftr-325	3797	4	not	not	PART
ftr-325	3797	5	specify	specify	VERB
ftr-325	3797	6	the	the	DET
ftr-325	3797	7	time	time	NOUN
ftr-325	3797	8	for	for	ADP
ftr-325	3797	9	raising	raise	VERB
ftr-325	3797	10	the	the	DET
ftr-325	3797	11	issue	issue	NOUN
ftr-325	3797	12	.	.	PUNCT
ftr-325	3798	1	the	the	DET
ftr-325	3798	2	underlying	underlie	VERB
ftr-325	3798	3	liability	liability	NOUN
ftr-325	3798	4	should	should	AUX
ftr-325	3798	5	be	be	AUX
ftr-325	3798	6	considered	consider	VERB
ftr-325	3798	7	if	if	SCONJ
ftr-325	3798	8	a	a	DET
ftr-325	3798	9	taxpayer	taxpayer	NOUN
ftr-325	3798	10	raises	raise	VERB
ftr-325	3798	11	it	it	PRON
ftr-325	3798	12	at	at	ADP
ftr-325	3798	13	any	any	DET
ftr-325	3798	14	time	time	NOUN
ftr-325	3798	15	during	during	ADP
ftr-325	3798	16	a	a	DET
ftr-325	3798	17	cdp	cdp	NOUN
ftr-325	3798	18	hearing	hearing	NOUN
ftr-325	3798	19	.	.	PUNCT
ftr-325	3799	1	g.	g.	PROPN
ftr-325	3799	2	innocent	innocent	ADJ
ftr-325	3799	3	spouse	spouse	PROPN
ftr-325	3799	4	1	1	NUM
ftr-325	3799	5	.	.	PUNCT
ftr-325	3800	1	the	the	DET
ftr-325	3800	2	irs	irs	PROPN
ftr-325	3800	3	is	be	AUX
ftr-325	3800	4	attempting	attempt	VERB
ftr-325	3800	5	to	to	PART
ftr-325	3800	6	be	be	AUX
ftr-325	3800	7	more	more	ADV
ftr-325	3800	8	equitable	equitable	ADJ
ftr-325	3800	9	in	in	ADP
ftr-325	3800	10	granting	grant	VERB
ftr-325	3800	11	innocent	innocent	ADJ
ftr-325	3800	12	spouse	spouse	NOUN
ftr-325	3800	13	relief	relief	NOUN
ftr-325	3800	14	.	.	PUNCT
ftr-325	3801	1	notice	notice	VERB
ftr-325	3801	2	2012	2012	NUM
ftr-325	3801	3	-	-	SYM
ftr-325	3801	4	8	8	NUM
ftr-325	3801	5	,	,	PUNCT
ftr-325	3801	6	2012	2012	NUM
ftr-325	3801	7	-	-	SYM
ftr-325	3801	8	4	4	NUM
ftr-325	3801	9	i.r.b	i.r.b	NOUN
ftr-325	3801	10	.	.	PUNCT
ftr-325	3802	1	309	309	NUM
ftr-325	3802	2	(	(	PUNCT
ftr-325	3802	3	1/6/12	1/6/12	NUM
ftr-325	3802	4	)	)	PUNCT
ftr-325	3802	5	.	.	PUNCT
ftr-325	3803	1	this	this	DET
ftr-325	3803	2	notice	notice	NOUN
ftr-325	3803	3	provides	provide	VERB
ftr-325	3803	4	a	a	DET
ftr-325	3803	5	proposed	propose	VERB
ftr-325	3803	6	revenue	revenue	NOUN
ftr-325	3803	7	procedure	procedure	NOUN
ftr-325	3803	8	that	that	PRON
ftr-325	3803	9	will	will	AUX
ftr-325	3803	10	supersede	supersede	VERB
ftr-325	3803	11	rev	rev	PROPN
ftr-325	3803	12	.	.	PROPN
ftr-325	3803	13	proc	proc	PROPN
ftr-325	3803	14	.	.	PUNCT
ftr-325	3804	1	2003	2003	NUM
ftr-325	3804	2	-	-	SYM
ftr-325	3804	3	61	61	NUM
ftr-325	3804	4	,	,	PUNCT
ftr-325	3804	5	2003	2003	NUM
ftr-325	3804	6	-	-	SYM
ftr-325	3804	7	2	2	NUM
ftr-325	3804	8	c.b	c.b	PROPN
ftr-325	3804	9	.	.	PROPN
ftr-325	3804	10	296	296	NUM
ftr-325	3804	11	,	,	PUNCT
ftr-325	3804	12	which	which	PRON
ftr-325	3804	13	provides	provide	VERB
ftr-325	3804	14	guidance	guidance	NOUN
ftr-325	3804	15	regarding	regard	VERB
ftr-325	3804	16	§	§	PROPN
ftr-325	3804	17	6015(f	6015(f	NUM
ftr-325	3804	18	)	)	PUNCT
ftr-325	3804	19	relief	relief	NOUN
ftr-325	3804	20	from	from	ADP
ftr-325	3804	21	joint	joint	ADJ
ftr-325	3804	22	and	and	CCONJ
ftr-325	3804	23	several	several	ADJ
ftr-325	3804	24	liability	liability	NOUN
ftr-325	3804	25	.	.	PUNCT
ftr-325	3805	1	the	the	DET
ftr-325	3805	2	factors	factor	NOUN
ftr-325	3805	3	used	use	VERB
ftr-325	3805	4	in	in	ADP
ftr-325	3805	5	making	make	VERB
ftr-325	3805	6	§	§	PROPN
ftr-325	3805	7	6015(f	6015(f	NUM
ftr-325	3805	8	)	)	PUNCT
ftr-325	3805	9	innocent	innocent	ADJ
ftr-325	3805	10	spouse	spouse	NOUN
ftr-325	3805	11	relief	relief	NOUN
ftr-325	3805	12	determinations	determination	NOUN
ftr-325	3805	13	will	will	AUX
ftr-325	3805	14	be	be	AUX
ftr-325	3805	15	revised	revise	VERB
ftr-325	3805	16	―to	―to	NOUN
ftr-325	3805	17	ensure	ensure	VERB
ftr-325	3805	18	696	696	NUM
ftr-325	3805	19	florida	florida	PROPN
ftr-325	3805	20	tax	tax	NOUN
ftr-325	3805	21	review	review	NOUN
ftr-325	3805	22	[	[	X
ftr-325	3805	23	vol	vol	NOUN
ftr-325	3805	24	.	.	PUNCT
ftr-325	3806	1	13:10	13:10	NUM
ftr-325	3806	2	that	that	PRON
ftr-325	3806	3	requests	request	NOUN
ftr-325	3806	4	for	for	ADP
ftr-325	3806	5	innocent	innocent	ADJ
ftr-325	3806	6	spouse	spouse	NOUN
ftr-325	3806	7	relief	relief	NOUN
ftr-325	3806	8	are	be	AUX
ftr-325	3806	9	granted	grant	VERB
ftr-325	3806	10	under	under	ADP
ftr-325	3806	11	section	section	NOUN
ftr-325	3806	12	6015(f	6015(f	NUM
ftr-325	3806	13	)	)	PUNCT
ftr-325	3806	14	when	when	SCONJ
ftr-325	3806	15	the	the	DET
ftr-325	3806	16	facts	fact	NOUN
ftr-325	3806	17	and	and	CCONJ
ftr-325	3806	18	circumstances	circumstance	NOUN
ftr-325	3806	19	warrant	warrant	VERB
ftr-325	3806	20	and	and	CCONJ
ftr-325	3806	21	that	that	SCONJ
ftr-325	3806	22	,	,	PUNCT
ftr-325	3806	23	when	when	SCONJ
ftr-325	3806	24	appropriate	appropriate	ADJ
ftr-325	3806	25	,	,	PUNCT
ftr-325	3806	26	requests	request	NOUN
ftr-325	3806	27	are	be	AUX
ftr-325	3806	28	granted	grant	VERB
ftr-325	3806	29	in	in	ADP
ftr-325	3806	30	the	the	DET
ftr-325	3806	31	initial	initial	ADJ
ftr-325	3806	32	stage	stage	NOUN
ftr-325	3806	33	of	of	ADP
ftr-325	3806	34	the	the	DET
ftr-325	3806	35	administrative	administrative	ADJ
ftr-325	3806	36	process.‖	process.‖	NOUN
ftr-325	3806	37	the	the	DET
ftr-325	3806	38	revenue	revenue	NOUN
ftr-325	3806	39	procedure	procedure	NOUN
ftr-325	3806	40	expands	expand	VERB
ftr-325	3806	41	how	how	SCONJ
ftr-325	3806	42	the	the	DET
ftr-325	3806	43	irs	irs	PROPN
ftr-325	3806	44	will	will	AUX
ftr-325	3806	45	take	take	VERB
ftr-325	3806	46	into	into	ADP
ftr-325	3806	47	account	account	NOUN
ftr-325	3806	48	abuse	abuse	NOUN
ftr-325	3806	49	and	and	CCONJ
ftr-325	3806	50	financial	financial	ADJ
ftr-325	3806	51	control	control	NOUN
ftr-325	3806	52	by	by	ADP
ftr-325	3806	53	the	the	DET
ftr-325	3806	54	nonrequesting	nonrequesting	NOUN
ftr-325	3806	55	spouse	spouse	NOUN
ftr-325	3806	56	in	in	ADP
ftr-325	3806	57	determining	determine	VERB
ftr-325	3806	58	whether	whether	SCONJ
ftr-325	3806	59	equitable	equitable	ADJ
ftr-325	3806	60	relief	relief	NOUN
ftr-325	3806	61	is	be	AUX
ftr-325	3806	62	warranted	warrant	VERB
ftr-325	3806	63	,	,	PUNCT
ftr-325	3806	64	because	because	SCONJ
ftr-325	3806	65	when	when	SCONJ
ftr-325	3806	66	a	a	DET
ftr-325	3806	67	requesting	request	VERB
ftr-325	3806	68	spouse	spouse	NOUN
ftr-325	3806	69	has	have	AUX
ftr-325	3806	70	been	be	AUX
ftr-325	3806	71	abused	abuse	VERB
ftr-325	3806	72	by	by	ADP
ftr-325	3806	73	the	the	DET
ftr-325	3806	74	nonrequesting	nonrequesting	NOUN
ftr-325	3806	75	spouse	spouse	NOUN
ftr-325	3806	76	,	,	PUNCT
ftr-325	3806	77	the	the	DET
ftr-325	3806	78	requesting	request	VERB
ftr-325	3806	79	spouse	spouse	NOUN
ftr-325	3806	80	may	may	AUX
ftr-325	3806	81	not	not	PART
ftr-325	3806	82	have	have	AUX
ftr-325	3806	83	been	be	AUX
ftr-325	3806	84	able	able	ADJ
ftr-325	3806	85	to	to	PART
ftr-325	3806	86	challenge	challenge	VERB
ftr-325	3806	87	the	the	DET
ftr-325	3806	88	treatment	treatment	NOUN
ftr-325	3806	89	of	of	ADP
ftr-325	3806	90	any	any	DET
ftr-325	3806	91	items	item	NOUN
ftr-325	3806	92	on	on	ADP
ftr-325	3806	93	the	the	DET
ftr-325	3806	94	joint	joint	ADJ
ftr-325	3806	95	return	return	NOUN
ftr-325	3806	96	,	,	PUNCT
ftr-325	3806	97	question	question	VERB
ftr-325	3806	98	the	the	DET
ftr-325	3806	99	payment	payment	NOUN
ftr-325	3806	100	of	of	ADP
ftr-325	3806	101	the	the	DET
ftr-325	3806	102	taxes	taxis	NOUN
ftr-325	3806	103	reported	report	VERB
ftr-325	3806	104	as	as	ADP
ftr-325	3806	105	due	due	ADJ
ftr-325	3806	106	on	on	ADP
ftr-325	3806	107	the	the	DET
ftr-325	3806	108	joint	joint	ADJ
ftr-325	3806	109	return	return	NOUN
ftr-325	3806	110	,	,	PUNCT
ftr-325	3806	111	or	or	CCONJ
ftr-325	3806	112	challenge	challenge	VERB
ftr-325	3806	113	the	the	DET
ftr-325	3806	114	nonrequesting	nonrequesting	NOUN
ftr-325	3806	115	spouse‘s	spouse‘s	NOUN
ftr-325	3806	116	assurance	assurance	NOUN
ftr-325	3806	117	regarding	regard	VERB
ftr-325	3806	118	the	the	DET
ftr-325	3806	119	payment	payment	NOUN
ftr-325	3806	120	of	of	ADP
ftr-325	3806	121	the	the	DET
ftr-325	3806	122	taxes	taxis	NOUN
ftr-325	3806	123	.	.	PUNCT
ftr-325	3807	1	furthermore	furthermore	ADV
ftr-325	3807	2	,	,	PUNCT
ftr-325	3807	3	a	a	DET
ftr-325	3807	4	lack	lack	NOUN
ftr-325	3807	5	of	of	ADP
ftr-325	3807	6	financial	financial	ADJ
ftr-325	3807	7	control	control	NOUN
ftr-325	3807	8	may	may	AUX
ftr-325	3807	9	have	have	VERB
ftr-325	3807	10	a	a	DET
ftr-325	3807	11	similar	similar	ADJ
ftr-325	3807	12	impact	impact	NOUN
ftr-325	3807	13	on	on	ADP
ftr-325	3807	14	the	the	DET
ftr-325	3807	15	requesting	requesting	NOUN
ftr-325	3807	16	spouse‘s	spouse‘s	NOUN
ftr-325	3807	17	ability	ability	NOUN
ftr-325	3807	18	to	to	PART
ftr-325	3807	19	satisfy	satisfy	VERB
ftr-325	3807	20	joint	joint	ADJ
ftr-325	3807	21	tax	tax	NOUN
ftr-325	3807	22	liabilities	liability	NOUN
ftr-325	3807	23	.	.	PUNCT
ftr-325	3808	1	thus	thus	ADV
ftr-325	3808	2	,	,	PUNCT
ftr-325	3808	3	the	the	DET
ftr-325	3808	4	proposed	propose	VERB
ftr-325	3808	5	revenue	revenue	NOUN
ftr-325	3808	6	procedure	procedure	NOUN
ftr-325	3808	7	provides	provide	VERB
ftr-325	3808	8	that	that	DET
ftr-325	3808	9	abuse	abuse	NOUN
ftr-325	3808	10	or	or	CCONJ
ftr-325	3808	11	lack	lack	NOUN
ftr-325	3808	12	of	of	ADP
ftr-325	3808	13	financial	financial	ADJ
ftr-325	3808	14	control	control	NOUN
ftr-325	3808	15	may	may	AUX
ftr-325	3808	16	mitigate	mitigate	VERB
ftr-325	3808	17	other	other	ADJ
ftr-325	3808	18	factors	factor	NOUN
ftr-325	3808	19	that	that	PRON
ftr-325	3808	20	might	might	AUX
ftr-325	3808	21	otherwise	otherwise	ADV
ftr-325	3808	22	weigh	weigh	VERB
ftr-325	3808	23	against	against	ADP
ftr-325	3808	24	granting	grant	VERB
ftr-325	3808	25	§	§	PROPN
ftr-325	3808	26	6015(f	6015(f	PRON
ftr-325	3808	27	)	)	PUNCT
ftr-325	3808	28	equitable	equitable	ADJ
ftr-325	3808	29	relief	relief	NOUN
ftr-325	3808	30	.	.	PUNCT
ftr-325	3809	1	the	the	DET
ftr-325	3809	2	proposed	propose	VERB
ftr-325	3809	3	revenue	revenue	NOUN
ftr-325	3809	4	procedure	procedure	NOUN
ftr-325	3809	5	also	also	ADV
ftr-325	3809	6	provides	provide	VERB
ftr-325	3809	7	for	for	ADP
ftr-325	3809	8	certain	certain	ADJ
ftr-325	3809	9	streamlined	streamlined	ADJ
ftr-325	3809	10	case	case	NOUN
ftr-325	3809	11	determinations	determination	NOUN
ftr-325	3809	12	;	;	PUNCT
ftr-325	3809	13	new	new	ADJ
ftr-325	3809	14	guidance	guidance	NOUN
ftr-325	3809	15	on	on	ADP
ftr-325	3809	16	the	the	DET
ftr-325	3809	17	potential	potential	ADJ
ftr-325	3809	18	impact	impact	NOUN
ftr-325	3809	19	of	of	ADP
ftr-325	3809	20	economic	economic	ADJ
ftr-325	3809	21	hardship	hardship	NOUN
ftr-325	3809	22	;	;	PUNCT
ftr-325	3809	23	and	and	CCONJ
ftr-325	3809	24	the	the	DET
ftr-325	3809	25	weight	weight	NOUN
ftr-325	3809	26	to	to	PART
ftr-325	3809	27	be	be	AUX
ftr-325	3809	28	accorded	accord	VERB
ftr-325	3809	29	to	to	ADP
ftr-325	3809	30	certain	certain	ADJ
ftr-325	3809	31	factual	factual	ADJ
ftr-325	3809	32	circumstances	circumstance	NOUN
ftr-325	3809	33	in	in	ADP
ftr-325	3809	34	determining	determine	VERB
ftr-325	3809	35	equitable	equitable	ADJ
ftr-325	3809	36	relief	relief	NOUN
ftr-325	3809	37	.	.	PUNCT
ftr-325	3810	1			NOUN
ftr-325	3810	2	until	until	SCONJ
ftr-325	3810	3	the	the	DET
ftr-325	3810	4	revenue	revenue	NOUN
ftr-325	3810	5	procedure	procedure	NOUN
ftr-325	3810	6	is	be	AUX
ftr-325	3810	7	finalized	finalize	VERB
ftr-325	3810	8	,	,	PUNCT
ftr-325	3810	9	the	the	DET
ftr-325	3810	10	irs	irs	PROPN
ftr-325	3810	11	will	will	AUX
ftr-325	3810	12	apply	apply	VERB
ftr-325	3810	13	the	the	DET
ftr-325	3810	14	provisions	provision	NOUN
ftr-325	3810	15	in	in	ADP
ftr-325	3810	16	the	the	DET
ftr-325	3810	17	proposed	propose	VERB
ftr-325	3810	18	revenue	revenue	NOUN
ftr-325	3810	19	procedure	procedure	NOUN
ftr-325	3810	20	instead	instead	ADV
ftr-325	3810	21	of	of	ADP
ftr-325	3810	22	rev	rev	PROPN
ftr-325	3810	23	.	.	PROPN
ftr-325	3810	24	proc	proc	PROPN
ftr-325	3810	25	.	.	PUNCT
ftr-325	3811	1	2003	2003	NUM
ftr-325	3811	2	-	-	SYM
ftr-325	3811	3	61	61	NUM
ftr-325	3811	4	in	in	ADP
ftr-325	3811	5	evaluating	evaluate	VERB
ftr-325	3811	6	claims	claim	NOUN
ftr-325	3811	7	for	for	ADP
ftr-325	3811	8	equitable	equitable	ADJ
ftr-325	3811	9	relief	relief	NOUN
ftr-325	3811	10	.	.	PUNCT
ftr-325	3812	1	but	but	CCONJ
ftr-325	3812	2	if	if	SCONJ
ftr-325	3812	3	a	a	DET
ftr-325	3812	4	taxpayer	taxpayer	NOUN
ftr-325	3812	5	would	would	AUX
ftr-325	3812	6	receive	receive	VERB
ftr-325	3812	7	more	more	ADV
ftr-325	3812	8	favorable	favorable	ADJ
ftr-325	3812	9	treatment	treatment	NOUN
ftr-325	3812	10	under	under	ADP
ftr-325	3812	11	one	one	NUM
ftr-325	3812	12	or	or	CCONJ
ftr-325	3812	13	more	more	ADJ
ftr-325	3812	14	of	of	ADP
ftr-325	3812	15	the	the	DET
ftr-325	3812	16	factors	factor	NOUN
ftr-325	3812	17	provided	provide	VERB
ftr-325	3812	18	in	in	ADP
ftr-325	3812	19	rev	rev	PROPN
ftr-325	3812	20	.	.	PROPN
ftr-325	3812	21	proc	proc	PROPN
ftr-325	3812	22	.	.	PUNCT
ftr-325	3813	1	2003	2003	NUM
ftr-325	3813	2	-	-	SYM
ftr-325	3813	3	61	61	NUM
ftr-325	3814	1	and	and	CCONJ
ftr-325	3814	2	so	so	ADV
ftr-325	3814	3	advises	advise	VERB
ftr-325	3814	4	the	the	DET
ftr-325	3814	5	irs	irs	PROPN
ftr-325	3814	6	,	,	PUNCT
ftr-325	3814	7	the	the	DET
ftr-325	3814	8	irs	irs	PROPN
ftr-325	3814	9	will	will	AUX
ftr-325	3814	10	apply	apply	VERB
ftr-325	3814	11	those	those	DET
ftr-325	3814	12	factors	factor	NOUN
ftr-325	3814	13	from	from	ADP
ftr-325	3814	14	rev	rev	PROPN
ftr-325	3814	15	.	.	PROPN
ftr-325	3814	16	proc	proc	PROPN
ftr-325	3814	17	.	.	PUNCT
ftr-325	3815	1	2003	2003	NUM
ftr-325	3815	2	-	-	SYM
ftr-325	3815	3	61	61	NUM
ftr-325	3815	4	,	,	PUNCT
ftr-325	3815	5	until	until	SCONJ
ftr-325	3815	6	the	the	DET
ftr-325	3815	7	new	new	ADJ
ftr-325	3815	8	revenue	revenue	NOUN
ftr-325	3815	9	procedure	procedure	NOUN
ftr-325	3815	10	is	be	AUX
ftr-325	3815	11	finalized	finalize	VERB
ftr-325	3815	12	.	.	PUNCT
ftr-325	3816	1	a.	a.	NOUN
ftr-325	3817	1	the	the	DET
ftr-325	3817	2	tax	tax	NOUN
ftr-325	3817	3	court	court	NOUN
ftr-325	3817	4	tells	tell	VERB
ftr-325	3817	5	the	the	DET
ftr-325	3817	6	irs	irs	PROPN
ftr-325	3817	7	that	that	SCONJ
ftr-325	3817	8	even	even	ADV
ftr-325	3817	9	if	if	SCONJ
ftr-325	3817	10	it	it	PRON
ftr-325	3817	11	wants	want	VERB
ftr-325	3817	12	to	to	PART
ftr-325	3817	13	make	make	VERB
ftr-325	3817	14	a	a	DET
ftr-325	3817	15	taxpayer	taxpayer	NOUN
ftr-325	3817	16	favorable	favorable	ADJ
ftr-325	3817	17	change	change	NOUN
ftr-325	3817	18	to	to	ADP
ftr-325	3817	19	a	a	DET
ftr-325	3817	20	revenue	revenue	NOUN
ftr-325	3817	21	procedure	procedure	NOUN
ftr-325	3817	22	,	,	PUNCT
ftr-325	3817	23	it	it	PRON
ftr-325	3817	24	needs	need	VERB
ftr-325	3817	25	to	to	PART
ftr-325	3817	26	finalize	finalize	VERB
ftr-325	3817	27	it	it	PRON
ftr-325	3817	28	,	,	PUNCT
ftr-325	3817	29	not	not	PART
ftr-325	3817	30	just	just	ADV
ftr-325	3817	31	publish	publish	VERB
ftr-325	3817	32	a	a	DET
ftr-325	3817	33	proposed	propose	VERB
ftr-325	3817	34	revenue	revenue	NOUN
ftr-325	3817	35	procedure	procedure	NOUN
ftr-325	3817	36	.	.	PUNCT
ftr-325	3818	1	deihl	deihl	PROPN
ftr-325	3818	2	v.	v.	PROPN
ftr-325	3818	3	commissioner	commissioner	PROPN
ftr-325	3818	4	,	,	PUNCT
ftr-325	3818	5	t.c	t.c	PROPN
ftr-325	3818	6	.	.	PROPN
ftr-325	3818	7	memo	memo	NOUN
ftr-325	3818	8	.	.	PUNCT
ftr-325	3819	1	2012	2012	NUM
ftr-325	3819	2	-	-	SYM
ftr-325	3819	3	176	176	NUM
ftr-325	3819	4	(	(	PUNCT
ftr-325	3819	5	6/21/12	6/21/12	PROPN
ftr-325	3819	6	)	)	PUNCT
ftr-325	3819	7	.	.	PUNCT
ftr-325	3820	1	the	the	DET
ftr-325	3820	2	tax	tax	NOUN
ftr-325	3820	3	court	court	NOUN
ftr-325	3820	4	(	(	PUNCT
ftr-325	3820	5	judge	judge	NOUN
ftr-325	3820	6	marvel	marvel	PROPN
ftr-325	3820	7	)	)	PUNCT
ftr-325	3820	8	declined	decline	VERB
ftr-325	3820	9	to	to	PART
ftr-325	3820	10	apply	apply	VERB
ftr-325	3820	11	the	the	DET
ftr-325	3820	12	provisions	provision	NOUN
ftr-325	3820	13	of	of	ADP
ftr-325	3820	14	the	the	DET
ftr-325	3820	15	proposed	propose	VERB
ftr-325	3820	16	revenue	revenue	NOUN
ftr-325	3820	17	procedure	procedure	NOUN
ftr-325	3820	18	set	set	VERB
ftr-325	3820	19	forth	forth	ADV
ftr-325	3820	20	in	in	ADP
ftr-325	3820	21	notice	notice	NOUN
ftr-325	3820	22	2012	2012	NUM
ftr-325	3820	23	-	-	SYM
ftr-325	3820	24	8	8	NUM
ftr-325	3820	25	,	,	PUNCT
ftr-325	3820	26	2012	2012	NUM
ftr-325	3820	27	-	-	SYM
ftr-325	3820	28	4	4	NUM
ftr-325	3820	29	i.r.b	i.r.b	NOUN
ftr-325	3820	30	.	.	PUNCT
ftr-325	3820	31	309	309	NUM
ftr-325	3820	32	,	,	PUNCT
ftr-325	3820	33	in	in	ADP
ftr-325	3820	34	determining	determine	VERB
ftr-325	3820	35	whether	whether	SCONJ
ftr-325	3820	36	the	the	DET
ftr-325	3820	37	taxpayer	taxpayer	NOUN
ftr-325	3820	38	was	be	AUX
ftr-325	3820	39	entitled	entitle	VERB
ftr-325	3820	40	to	to	PART
ftr-325	3820	41	equitable	equitable	VERB
ftr-325	3820	42	relief	relief	NOUN
ftr-325	3820	43	under	under	ADP
ftr-325	3820	44	§	§	PROPN
ftr-325	3820	45	6015(f	6015(f	NUM
ftr-325	3820	46	)	)	PUNCT
ftr-325	3820	47	and	and	CCONJ
ftr-325	3820	48	instead	instead	ADV
ftr-325	3820	49	applied	apply	VERB
ftr-325	3820	50	rev	rev	PROPN
ftr-325	3820	51	.	.	PROPN
ftr-325	3820	52	proc	proc	PROPN
ftr-325	3820	53	.	.	PUNCT
ftr-325	3821	1	2003	2003	NUM
ftr-325	3821	2	-	-	SYM
ftr-325	3821	3	61	61	NUM
ftr-325	3821	4	,	,	PUNCT
ftr-325	3821	5	2003	2003	NUM
ftr-325	3821	6	-	-	SYM
ftr-325	3821	7	2	2	NUM
ftr-325	3821	8	c.b	c.b	PROPN
ftr-325	3821	9	.	.	PROPN
ftr-325	3821	10	296	296	NUM
ftr-325	3821	11	,	,	PUNCT
ftr-325	3821	12	―in	―in	NOUN
ftr-325	3821	13	view	view	NOUN
ftr-325	3821	14	of	of	ADP
ftr-325	3821	15	the	the	DET
ftr-325	3821	16	fact	fact	NOUN
ftr-325	3821	17	that	that	SCONJ
ftr-325	3821	18	the	the	DET
ftr-325	3821	19	proposed	propose	VERB
ftr-325	3821	20	revenue	revenue	NOUN
ftr-325	3821	21	procedure	procedure	NOUN
ftr-325	3821	22	is	be	AUX
ftr-325	3821	23	not	not	PART
ftr-325	3821	24	final	final	ADJ
ftr-325	3821	25	and	and	CCONJ
ftr-325	3821	26	because	because	SCONJ
ftr-325	3821	27	the	the	DET
ftr-325	3821	28	comment	comment	NOUN
ftr-325	3821	29	period	period	NOUN
ftr-325	3821	30	under	under	ADP
ftr-325	3821	31	the	the	DET
ftr-325	3821	32	notice	notice	NOUN
ftr-325	3821	33	only	only	ADV
ftr-325	3821	34	recently	recently	ADV
ftr-325	3821	35	closed.‖	closed.‖	VERB
ftr-325	3821	36	it	it	PRON
ftr-325	3821	37	did	do	AUX
ftr-325	3821	38	however	however	ADV
ftr-325	3821	39	note	note	VERB
ftr-325	3821	40	―where	―where	ADV
ftr-325	3821	41	appropriate	appropriate	VERB
ftr-325	3821	42	how	how	SCONJ
ftr-325	3821	43	the	the	DET
ftr-325	3821	44	analysis	analysis	NOUN
ftr-325	3821	45	used	use	VERB
ftr-325	3821	46	in	in	ADP
ftr-325	3821	47	rev	rev	PROPN
ftr-325	3821	48	.	.	PROPN
ftr-325	3821	49	proc	proc	PROPN
ftr-325	3821	50	.	.	PUNCT
ftr-325	3821	51	2003	2003	NUM
ftr-325	3821	52	-	-	SYM
ftr-325	3821	53	61	61	NUM
ftr-325	3821	54	.	.	PUNCT
ftr-325	3821	55	.	.	PUNCT
ftr-325	3822	1	.	.	PUNCT
ftr-325	3823	1	would	would	AUX
ftr-325	3823	2	change	change	VERB
ftr-325	3823	3	if	if	SCONJ
ftr-325	3823	4	the	the	DET
ftr-325	3823	5	proposed	propose	VERB
ftr-325	3823	6	revenue	revenue	NOUN
ftr-325	3823	7	procedure	procedure	NOUN
ftr-325	3823	8	in	in	ADP
ftr-325	3823	9	notice	notice	NOUN
ftr-325	3823	10	2012	2012	NUM
ftr-325	3823	11	-	-	SYM
ftr-325	3823	12	8	8	NUM
ftr-325	3823	13	.	.	PUNCT
ftr-325	3823	14	.	.	PUNCT
ftr-325	3824	1	.	.	PUNCT
ftr-325	3825	1	had	have	AUX
ftr-325	3825	2	actually	actually	ADV
ftr-325	3825	3	been	be	AUX
ftr-325	3825	4	finalized.‖	finalized.‖	VERB
ftr-325	3825	5	but	but	CCONJ
ftr-325	3825	6	on	on	ADP
ftr-325	3825	7	the	the	DET
ftr-325	3825	8	facts	fact	NOUN
ftr-325	3825	9	the	the	DET
ftr-325	3825	10	proposed	propose	VERB
ftr-325	3825	11	changes	change	NOUN
ftr-325	3825	12	did	do	AUX
ftr-325	3825	13	not	not	PART
ftr-325	3825	14	affect	affect	VERB
ftr-325	3825	15	the	the	DET
ftr-325	3825	16	conclusion	conclusion	NOUN
ftr-325	3825	17	that	that	SCONJ
ftr-325	3825	18	relief	relief	NOUN
ftr-325	3825	19	was	be	AUX
ftr-325	3825	20	not	not	PART
ftr-325	3825	21	warranted	warrant	VERB
ftr-325	3825	22	.	.	PUNCT
ftr-325	3826	1	2	2	X
ftr-325	3826	2	.	.	X
ftr-325	3826	3	an	an	DET
ftr-325	3826	4	irs	irs	PROPN
ftr-325	3826	5	levy	levy	NOUN
ftr-325	3826	6	on	on	ADP
ftr-325	3826	7	a	a	DET
ftr-325	3826	8	joint	joint	ADJ
ftr-325	3826	9	account	account	NOUN
ftr-325	3826	10	doesn‘t	doesn‘t	NOUN
ftr-325	3826	11	trump	trump	VERB
ftr-325	3826	12	a	a	DET
ftr-325	3826	13	spouse‘s	spouse‘s	NOUN
ftr-325	3826	14	right	right	NOUN
ftr-325	3826	15	to	to	PART
ftr-325	3826	16	seek	seek	VERB
ftr-325	3826	17	§	§	PROPN
ftr-325	3826	18	6015(g	6015(g	ADJ
ftr-325	3826	19	)	)	PUNCT
ftr-325	3826	20	relief	relief	NOUN
ftr-325	3826	21	.	.	PUNCT
ftr-325	3827	1	minihan	minihan	PROPN
ftr-325	3827	2	v.	v.	PROPN
ftr-325	3827	3	commissioner	commissioner	PROPN
ftr-325	3827	4	,	,	PUNCT
ftr-325	3827	5	138	138	NUM
ftr-325	3827	6	t.c	t.c	PROPN
ftr-325	3827	7	.	.	PROPN
ftr-325	3827	8	1	1	NUM
ftr-325	3827	9	(	(	PUNCT
ftr-325	3827	10	1/11/12	1/11/12	NUM
ftr-325	3827	11	)	)	PUNCT
ftr-325	3827	12	.	.	PUNCT
ftr-325	3828	1	at	at	ADP
ftr-325	3828	2	the	the	DET
ftr-325	3828	3	time	time	NOUN
ftr-325	3828	4	the	the	DET
ftr-325	3828	5	taxpayer	taxpayer	NOUN
ftr-325	3828	6	was	be	AUX
ftr-325	3828	7	seeking	seek	VERB
ftr-325	3828	8	tax	tax	NOUN
ftr-325	3828	9	court	court	NOUN
ftr-325	3828	10	review	review	NOUN
ftr-325	3828	11	of	of	ADP
ftr-325	3828	12	the	the	DET
ftr-325	3828	13	2013	2013	NUM
ftr-325	3828	14	]	]	PUNCT
ftr-325	3828	15	recent	recent	ADJ
ftr-325	3828	16	developments	development	NOUN
ftr-325	3828	17	in	in	ADP
ftr-325	3828	18	federal	federal	ADJ
ftr-325	3828	19	income	income	NOUN
ftr-325	3828	20	taxation	taxation	NOUN
ftr-325	3828	21	697	697	NUM
ftr-325	3828	22	irs‘s	irs‘s	NOUN
ftr-325	3828	23	denial	denial	NOUN
ftr-325	3828	24	of	of	ADP
ftr-325	3828	25	§	§	PROPN
ftr-325	3828	26	6015(g	6015(g	NOUN
ftr-325	3828	27	)	)	PUNCT
ftr-325	3828	28	relief	relief	NOUN
ftr-325	3828	29	,	,	PUNCT
ftr-325	3828	30	the	the	DET
ftr-325	3828	31	irs	irs	PROPN
ftr-325	3828	32	levied	levy	VERB
ftr-325	3828	33	on	on	ADP
ftr-325	3828	34	a	a	DET
ftr-325	3828	35	joint	joint	ADJ
ftr-325	3828	36	bank	bank	NOUN
ftr-325	3828	37	account	account	NOUN
ftr-325	3828	38	owned	own	VERB
ftr-325	3828	39	by	by	ADP
ftr-325	3828	40	the	the	DET
ftr-325	3828	41	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3828	42	husband	husband	NOUN
ftr-325	3828	43	and	and	CCONJ
ftr-325	3828	44	the	the	DET
ftr-325	3828	45	taxpayer	taxpayer	NOUN
ftr-325	3828	46	to	to	PART
ftr-325	3828	47	satisfy	satisfy	VERB
ftr-325	3828	48	the	the	DET
ftr-325	3828	49	tax	tax	NOUN
ftr-325	3828	50	liability	liability	NOUN
ftr-325	3828	51	.	.	PUNCT
ftr-325	3829	1	at	at	ADP
ftr-325	3829	2	that	that	DET
ftr-325	3829	3	time	time	NOUN
ftr-325	3829	4	collection	collection	NOUN
ftr-325	3829	5	against	against	ADP
ftr-325	3829	6	the	the	DET
ftr-325	3829	7	taxpayer	taxpayer	NOUN
ftr-325	3829	8	was	be	AUX
ftr-325	3829	9	suspended	suspend	VERB
ftr-325	3829	10	pursuant	pursuant	ADV
ftr-325	3829	11	to	to	ADP
ftr-325	3829	12	§	§	PROPN
ftr-325	3829	13	6015(e)(1)(b	6015(e)(1)(b	NUM
ftr-325	3829	14	)	)	PUNCT
ftr-325	3829	15	.	.	PUNCT
ftr-325	3830	1	judge	judge	PROPN
ftr-325	3830	2	gustafson	gustafson	PROPN
ftr-325	3830	3	held	hold	VERB
ftr-325	3830	4	that	that	SCONJ
ftr-325	3830	5	because	because	SCONJ
ftr-325	3830	6	under	under	ADP
ftr-325	3830	7	state	state	NOUN
ftr-325	3830	8	law	law	NOUN
ftr-325	3830	9	the	the	DET
ftr-325	3830	10	taxpayer	taxpayer	NOUN
ftr-325	3830	11	owned	own	VERB
ftr-325	3830	12	one	one	NUM
ftr-325	3830	13	-	-	PUNCT
ftr-325	3830	14	half	half	NOUN
ftr-325	3830	15	of	of	ADP
ftr-325	3830	16	the	the	DET
ftr-325	3830	17	funds	fund	NOUN
ftr-325	3830	18	in	in	ADP
ftr-325	3830	19	the	the	DET
ftr-325	3830	20	bank	bank	NOUN
ftr-325	3830	21	account	account	NOUN
ftr-325	3830	22	,	,	PUNCT
ftr-325	3830	23	she	she	PRON
ftr-325	3830	24	was	be	AUX
ftr-325	3830	25	not	not	PART
ftr-325	3830	26	precluded	preclude	VERB
ftr-325	3830	27	from	from	ADP
ftr-325	3830	28	seeking	seek	VERB
ftr-325	3830	29	a	a	DET
ftr-325	3830	30	refund	refund	NOUN
ftr-325	3830	31	of	of	ADP
ftr-325	3830	32	one	one	NUM
ftr-325	3830	33	-	-	PUNCT
ftr-325	3830	34	half	half	NOUN
ftr-325	3830	35	of	of	ADP
ftr-325	3830	36	the	the	DET
ftr-325	3830	37	funds	fund	NOUN
ftr-325	3830	38	in	in	ADP
ftr-325	3830	39	the	the	DET
ftr-325	3830	40	account	account	NOUN
ftr-325	3830	41	if	if	SCONJ
ftr-325	3830	42	she	she	PRON
ftr-325	3830	43	prevailed	prevail	VERB
ftr-325	3830	44	on	on	ADP
ftr-325	3830	45	the	the	DET
ftr-325	3830	46	§	§	PROPN
ftr-325	3830	47	6015(f	6015(f	NUM
ftr-325	3830	48	)	)	PUNCT
ftr-325	3830	49	relief	relief	NOUN
ftr-325	3830	50	issue	issue	NOUN
ftr-325	3830	51	.	.	PUNCT
ftr-325	3831	1	while	while	SCONJ
ftr-325	3831	2	a	a	DET
ftr-325	3831	3	taxpayer	taxpayer	NOUN
ftr-325	3831	4	who	who	PRON
ftr-325	3831	5	is	be	AUX
ftr-325	3831	6	relieved	relieve	VERB
ftr-325	3831	7	from	from	ADP
ftr-325	3831	8	joint	joint	ADJ
ftr-325	3831	9	and	and	CCONJ
ftr-325	3831	10	several	several	ADJ
ftr-325	3831	11	liability	liability	NOUN
ftr-325	3831	12	under	under	ADP
ftr-325	3831	13	§	§	PROPN
ftr-325	3831	14	6015(f	6015(f	NUM
ftr-325	3831	15	)	)	PUNCT
ftr-325	3831	16	in	in	ADP
ftr-325	3831	17	a	a	DET
ftr-325	3831	18	tax	tax	NOUN
ftr-325	3831	19	court	court	NOUN
ftr-325	3831	20	proceeding	proceeding	NOUN
ftr-325	3831	21	is	be	AUX
ftr-325	3831	22	not	not	PART
ftr-325	3831	23	entitled	entitle	VERB
ftr-325	3831	24	to	to	ADP
ftr-325	3831	25	a	a	DET
ftr-325	3831	26	refund	refund	NOUN
ftr-325	3831	27	under	under	ADP
ftr-325	3831	28	§	§	PROPN
ftr-325	3831	29	6015(g)(1	6015(g)(1	NOUN
ftr-325	3831	30	)	)	PUNCT
ftr-325	3831	31	,	,	PUNCT
ftr-325	3831	32	unless	unless	SCONJ
ftr-325	3831	33	the	the	DET
ftr-325	3831	34	taxpayer	taxpayer	NOUN
ftr-325	3831	35	made	make	VERB
ftr-325	3831	36	an	an	DET
ftr-325	3831	37	overpayment	overpayment	NOUN
ftr-325	3831	38	,	,	PUNCT
ftr-325	3831	39	if	if	SCONJ
ftr-325	3831	40	the	the	DET
ftr-325	3831	41	taxpayer	taxpayer	NOUN
ftr-325	3831	42	prevailed	prevail	VERB
ftr-325	3831	43	,	,	PUNCT
ftr-325	3831	44	the	the	DET
ftr-325	3831	45	levy	levy	NOUN
ftr-325	3831	46	on	on	ADP
ftr-325	3831	47	her	her	PRON
ftr-325	3831	48	one	one	NUM
ftr-325	3831	49	-	-	PUNCT
ftr-325	3831	50	half	half	NOUN
ftr-325	3831	51	of	of	ADP
ftr-325	3831	52	the	the	DET
ftr-325	3831	53	bank	bank	NOUN
ftr-325	3831	54	account	account	NOUN
ftr-325	3831	55	funds	fund	NOUN
ftr-325	3831	56	would	would	AUX
ftr-325	3831	57	constitute	constitute	VERB
ftr-325	3831	58	an	an	DET
ftr-325	3831	59	overpayment	overpayment	NOUN
ftr-325	3831	60	as	as	SCONJ
ftr-325	3831	61	defined	define	VERB
ftr-325	3831	62	in	in	ADP
ftr-325	3831	63	§	§	PROPN
ftr-325	3831	64	6402(a	6402(a	NOUN
ftr-325	3831	65	)	)	PUNCT
ftr-325	3831	66	.	.	PUNCT
ftr-325	3832	1	although	although	SCONJ
ftr-325	3832	2	united	united	PROPN
ftr-325	3832	3	states	states	PROPN
ftr-325	3832	4	v.	v.	PROPN
ftr-325	3832	5	nat’l	nat’l	PROPN
ftr-325	3832	6	bank	bank	PROPN
ftr-325	3832	7	of	of	ADP
ftr-325	3832	8	commerce	commerce	PROPN
ftr-325	3832	9	,	,	PUNCT
ftr-325	3832	10	472	472	NUM
ftr-325	3832	11	u.s	u.s	PROPN
ftr-325	3832	12	.	.	PROPN
ftr-325	3832	13	713	713	NUM
ftr-325	3832	14	(	(	PUNCT
ftr-325	3832	15	1985	1985	NUM
ftr-325	3832	16	)	)	PUNCT
ftr-325	3832	17	,	,	PUNCT
ftr-325	3832	18	held	hold	VERB
ftr-325	3832	19	that	that	SCONJ
ftr-325	3832	20	the	the	DET
ftr-325	3832	21	irs	irs	PROPN
ftr-325	3832	22	can	can	AUX
ftr-325	3832	23	lawfully	lawfully	ADV
ftr-325	3832	24	levy	levy	VERB
ftr-325	3832	25	on	on	ADP
ftr-325	3832	26	a	a	DET
ftr-325	3832	27	joint	joint	ADJ
ftr-325	3832	28	bank	bank	NOUN
ftr-325	3832	29	account	account	NOUN
ftr-325	3832	30	to	to	PART
ftr-325	3832	31	satisfy	satisfy	VERB
ftr-325	3832	32	one	one	NUM
ftr-325	3832	33	account	account	NOUN
ftr-325	3832	34	holder‘s	holder‘s	PROPN
ftr-325	3832	35	individual	individual	ADJ
ftr-325	3832	36	tax	tax	NOUN
ftr-325	3832	37	liability	liability	NOUN
ftr-325	3832	38	,	,	PUNCT
ftr-325	3832	39	that	that	DET
ftr-325	3832	40	levy	levy	NOUN
ftr-325	3832	41	is	be	AUX
ftr-325	3832	42	conditional	conditional	ADJ
ftr-325	3832	43	,	,	PUNCT
ftr-325	3832	44	and	and	CCONJ
ftr-325	3832	45	it	it	PRON
ftr-325	3832	46	does	do	AUX
ftr-325	3832	47	not	not	PART
ftr-325	3832	48	extinguish	extinguish	VERB
ftr-325	3832	49	a	a	DET
ftr-325	3832	50	third	third	ADJ
ftr-325	3832	51	party‘s	party‘s	NOUN
ftr-325	3832	52	rights	right	NOUN
ftr-325	3832	53	in	in	ADP
ftr-325	3832	54	levied	levied	ADJ
ftr-325	3832	55	property	property	NOUN
ftr-325	3832	56	.	.	PUNCT
ftr-325	3833	1	the	the	DET
ftr-325	3833	2	court	court	NOUN
ftr-325	3833	3	then	then	ADV
ftr-325	3833	4	concluded	conclude	VERB
ftr-325	3833	5	that	that	SCONJ
ftr-325	3833	6	the	the	DET
ftr-325	3833	7	rights	right	NOUN
ftr-325	3833	8	of	of	ADP
ftr-325	3833	9	an	an	DET
ftr-325	3833	10	―innocent	―innocent	NUM
ftr-325	3833	11	spouse‖	spouse‖	PROPN
ftr-325	3833	12	who	who	PRON
ftr-325	3833	13	claims	claim	VERB
ftr-325	3833	14	a	a	DET
ftr-325	3833	15	refund	refund	NOUN
ftr-325	3833	16	under	under	ADP
ftr-325	3833	17	§	§	PROPN
ftr-325	3833	18	6015(g)(1	6015(g)(1	NOUN
ftr-325	3833	19	)	)	PUNCT
ftr-325	3833	20	survive	survive	VERB
ftr-325	3833	21	post	post	NOUN
ftr-325	3833	22	-	-	NOUN
ftr-325	3833	23	levy	levy	NOUN
ftr-325	3833	24	in	in	ADP
ftr-325	3833	25	the	the	DET
ftr-325	3833	26	same	same	ADJ
ftr-325	3833	27	way	way	NOUN
ftr-325	3833	28	that	that	PRON
ftr-325	3833	29	the	the	DET
ftr-325	3833	30	rights	right	NOUN
ftr-325	3833	31	of	of	ADP
ftr-325	3833	32	a	a	DET
ftr-325	3833	33	§	§	PROPN
ftr-325	3833	34	7426	7426	NUM
ftr-325	3833	35	or	or	CCONJ
ftr-325	3833	36	§	§	PROPN
ftr-325	3833	37	6343(b	6343(b	PROPN
ftr-325	3833	38	)	)	PUNCT
ftr-325	3833	39	wrongful	wrongful	ADJ
ftr-325	3833	40	levy	levy	NOUN
ftr-325	3833	41	claimant	claimant	NOUN
ftr-325	3833	42	survive	survive	NOUN
ftr-325	3833	43	.	.	PUNCT
ftr-325	3834	1	accordingly	accordingly	ADV
ftr-325	3834	2	,	,	PUNCT
ftr-325	3834	3	the	the	DET
ftr-325	3834	4	irs	irs	PROPN
ftr-325	3834	5	was	be	AUX
ftr-325	3834	6	denied	deny	VERB
ftr-325	3834	7	summary	summary	NOUN
ftr-325	3834	8	judgment	judgment	NOUN
ftr-325	3834	9	,	,	PUNCT
ftr-325	3834	10	and	and	CCONJ
ftr-325	3834	11	whether	whether	SCONJ
ftr-325	3834	12	mrs	mrs	PROPN
ftr-325	3834	13	.	.	PROPN
ftr-325	3834	14	minihan	minihan	PROPN
ftr-325	3834	15	deserved	deserve	VERB
ftr-325	3834	16	§	§	PROPN
ftr-325	3834	17	6015(f	6015(f	NUM
ftr-325	3834	18	)	)	PUNCT
ftr-325	3834	19	relief	relief	NOUN
ftr-325	3834	20	was	be	AUX
ftr-325	3834	21	a	a	DET
ftr-325	3834	22	matter	matter	NOUN
ftr-325	3834	23	for	for	ADP
ftr-325	3834	24	trial	trial	NOUN
ftr-325	3834	25	.	.	PUNCT
ftr-325	3835	1	h.	h.	PROPN
ftr-325	3835	2	miscellaneous	miscellaneous	ADJ
ftr-325	3835	3	1	1	NUM
ftr-325	3835	4	.	.	PUNCT
ftr-325	3836	1	the	the	DET
ftr-325	3836	2	whistleblower	whistleblower	NOUN
ftr-325	3836	3	made	make	VERB
ftr-325	3836	4	no	no	DET
ftr-325	3836	5	noise	noise	NOUN
ftr-325	3836	6	,	,	PUNCT
ftr-325	3836	7	and	and	CCONJ
ftr-325	3836	8	kept	keep	VERB
ftr-325	3836	9	his	his	PRON
ftr-325	3836	10	(	(	PUNCT
ftr-325	3836	11	?	?	NUM
ftr-325	3836	12	)	)	PUNCT
ftr-325	3836	13	identity	identity	NOUN
ftr-325	3836	14	secret	secret	NOUN
ftr-325	3836	15	.	.	PUNCT
ftr-325	3837	1	whistleblower	whistleblower	VERB
ftr-325	3837	2	14106	14106	NUM
ftr-325	3837	3	-	-	SYM
ftr-325	3837	4	10w	10w	NOUN
ftr-325	3837	5	v.	v.	ADP
ftr-325	3837	6	commissioner	commissioner	NOUN
ftr-325	3837	7	,	,	PUNCT
ftr-325	3837	8	137	137	NUM
ftr-325	3837	9	t.c	t.c	NOUN
ftr-325	3837	10	.	.	PUNCT
ftr-325	3838	1	no	no	INTJ
ftr-325	3838	2	.	.	NOUN
ftr-325	3838	3	15	15	NUM
ftr-325	3838	4	(	(	PUNCT
ftr-325	3838	5	12/8/11	12/8/11	NUM
ftr-325	3838	6	)	)	PUNCT
ftr-325	3838	7	.	.	PUNCT
ftr-325	3839	1	in	in	ADP
ftr-325	3839	2	a	a	DET
ftr-325	3839	3	reviewed	review	VERB
ftr-325	3839	4	opinion	opinion	NOUN
ftr-325	3839	5	by	by	ADP
ftr-325	3839	6	judge	judge	PROPN
ftr-325	3839	7	thornton	thornton	PROPN
ftr-325	3839	8	,	,	PUNCT
ftr-325	3839	9	the	the	DET
ftr-325	3839	10	tax	tax	NOUN
ftr-325	3839	11	court	court	NOUN
ftr-325	3839	12	granted	grant	VERB
ftr-325	3839	13	summary	summary	NOUN
ftr-325	3839	14	judgment	judgment	NOUN
ftr-325	3839	15	for	for	ADP
ftr-325	3839	16	the	the	DET
ftr-325	3839	17	irs	irs	PROPN
ftr-325	3839	18	in	in	ADP
ftr-325	3839	19	this	this	DET
ftr-325	3839	20	case	case	NOUN
ftr-325	3839	21	in	in	ADP
ftr-325	3839	22	which	which	PRON
ftr-325	3839	23	a	a	DET
ftr-325	3839	24	whistleblower	whistleblower	NOUN
ftr-325	3839	25	appealed	appeal	VERB
ftr-325	3839	26	the	the	DET
ftr-325	3839	27	irs‘s	irs‘s	NOUN
ftr-325	3839	28	denial	denial	NOUN
ftr-325	3839	29	of	of	ADP
ftr-325	3839	30	a	a	DET
ftr-325	3839	31	reward	reward	NOUN
ftr-325	3839	32	.	.	PUNCT
ftr-325	3840	1	the	the	DET
ftr-325	3840	2	irs	irs	PROPN
ftr-325	3840	3	filed	file	VERB
ftr-325	3840	4	the	the	DET
ftr-325	3840	5	affidavit	affidavit	NOUN
ftr-325	3840	6	of	of	ADP
ftr-325	3840	7	a	a	DET
ftr-325	3840	8	chief	chief	ADJ
ftr-325	3840	9	counsel	counsel	NOUN
ftr-325	3840	10	attorney	attorney	NOUN
ftr-325	3840	11	―declaring	―declaring	NOUN
ftr-325	3840	12	,	,	PUNCT
ftr-325	3840	13	on	on	ADP
ftr-325	3840	14	the	the	DET
ftr-325	3840	15	basis	basis	NOUN
ftr-325	3840	16	of	of	ADP
ftr-325	3840	17	his	his	PRON
ftr-325	3840	18	review	review	NOUN
ftr-325	3840	19	of	of	ADP
ftr-325	3840	20	respondent‘s	respondent‘s	NOUN
ftr-325	3840	21	administrative	administrative	ADJ
ftr-325	3840	22	and	and	CCONJ
ftr-325	3840	23	legal	legal	ADJ
ftr-325	3840	24	files	file	NOUN
ftr-325	3840	25	and	and	CCONJ
ftr-325	3840	26	on	on	ADP
ftr-325	3840	27	the	the	DET
ftr-325	3840	28	basis	basis	NOUN
ftr-325	3840	29	of	of	ADP
ftr-325	3840	30	conversations	conversation	NOUN
ftr-325	3840	31	with	with	ADP
ftr-325	3840	32	relevant	relevant	ADJ
ftr-325	3840	33	irs	irs	PROPN
ftr-325	3840	34	personnel	personnel	NOUN
ftr-325	3840	35	,	,	PUNCT
ftr-325	3840	36	that	that	SCONJ
ftr-325	3840	37	the	the	DET
ftr-325	3840	38	information	information	NOUN
ftr-325	3840	39	petitioner	petitioner	NOUN
ftr-325	3840	40	provided	provide	VERB
ftr-325	3840	41	resulted	result	VERB
ftr-325	3840	42	in	in	ADP
ftr-325	3840	43	respondent‘s	respondent‘s	NOUN
ftr-325	3840	44	taking	take	VERB
ftr-325	3840	45	no	no	DET
ftr-325	3840	46	administrative	administrative	ADJ
ftr-325	3840	47	or	or	CCONJ
ftr-325	3840	48	judicial	judicial	ADJ
ftr-325	3840	49	action	action	NOUN
ftr-325	3840	50	against	against	ADP
ftr-325	3840	51	x	x	PUNCT
ftr-325	3840	52	or	or	CCONJ
ftr-325	3840	53	collecting	collect	VERB
ftr-325	3840	54	from	from	ADP
ftr-325	3840	55	x	x	PUNCT
ftr-325	3840	56	any	any	DET
ftr-325	3840	57	amounts	amount	NOUN
ftr-325	3840	58	of	of	ADP
ftr-325	3840	59	tax	tax	NOUN
ftr-325	3840	60	,	,	PUNCT
ftr-325	3840	61	interest	interest	NOUN
ftr-325	3840	62	,	,	PUNCT
ftr-325	3840	63	or	or	CCONJ
ftr-325	3840	64	penalty,‖	penalty,‖	PROPN
ftr-325	3840	65	and	and	CCONJ
ftr-325	3840	66	the	the	DET
ftr-325	3840	67	whistleblower	whistleblower	NOUN
ftr-325	3840	68	did	do	AUX
ftr-325	3840	69	―not	―not	ADV
ftr-325	3840	70	set	set	VERB
ftr-325	3840	71	forth	forth	ADV
ftr-325	3840	72	,	,	PUNCT
ftr-325	3840	73	by	by	ADP
ftr-325	3840	74	affidavits	affidavit	NOUN
ftr-325	3840	75	or	or	CCONJ
ftr-325	3840	76	otherwise	otherwise	ADV
ftr-325	3840	77	,	,	PUNCT
ftr-325	3840	78	any	any	DET
ftr-325	3840	79	specific	specific	ADJ
ftr-325	3840	80	facts	fact	NOUN
ftr-325	3840	81	showing	show	VERB
ftr-325	3840	82	that	that	SCONJ
ftr-325	3840	83	there	there	PRON
ftr-325	3840	84	[	[	X
ftr-325	3840	85	was	be	AUX
ftr-325	3840	86	]	]	PUNCT
ftr-325	3840	87	a	a	DET
ftr-325	3840	88	genuine	genuine	ADJ
ftr-325	3840	89	issue	issue	NOUN
ftr-325	3840	90	for	for	ADP
ftr-325	3840	91	trial.‖	trial.‖	NOUN
ftr-325	3840	92	the	the	DET
ftr-325	3840	93	court	court	NOUN
ftr-325	3840	94	granted	grant	VERB
ftr-325	3840	95	the	the	DET
ftr-325	3840	96	whistleblower‘s	whistleblower‘s	PROPN
ftr-325	3840	97	request	request	NOUN
ftr-325	3840	98	for	for	ADP
ftr-325	3840	99	anonymity	anonymity	NOUN
ftr-325	3840	100	and	and	CCONJ
ftr-325	3840	101	redaction	redaction	NOUN
ftr-325	3840	102	from	from	ADP
ftr-325	3840	103	the	the	DET
ftr-325	3840	104	record	record	NOUN
ftr-325	3840	105	of	of	ADP
ftr-325	3840	106	any	any	DET
ftr-325	3840	107	identifying	identify	VERB
ftr-325	3840	108	information	information	NOUN
ftr-325	3840	109	because	because	SCONJ
ftr-325	3840	110	the	the	DET
ftr-325	3840	111	potential	potential	ADJ
ftr-325	3840	112	harm	harm	NOUN
ftr-325	3840	113	from	from	ADP
ftr-325	3840	114	disclosing	disclose	VERB
ftr-325	3840	115	the	the	DET
ftr-325	3840	116	whistleblower‘s	whistleblower‘s	PROPN
ftr-325	3840	117	identity	identity	NOUN
ftr-325	3840	118	as	as	ADP
ftr-325	3840	119	a	a	DET
ftr-325	3840	120	confidential	confidential	ADJ
ftr-325	3840	121	informant	informant	NOUN
ftr-325	3840	122	outweighed	outweigh	VERB
ftr-325	3840	123	the	the	DET
ftr-325	3840	124	public	public	ADJ
ftr-325	3840	125	interest	interest	NOUN
ftr-325	3840	126	in	in	ADP
ftr-325	3840	127	knowing	know	VERB
ftr-325	3840	128	the	the	DET
ftr-325	3840	129	whistleblower‘s	whistleblower‘s	PROPN
ftr-325	3840	130	identity	identity	NOUN
ftr-325	3840	131	in	in	ADP
ftr-325	3840	132	a	a	DET
ftr-325	3840	133	case	case	NOUN
ftr-325	3840	134	decided	decide	VERB
ftr-325	3840	135	on	on	ADP
ftr-325	3840	136	summary	summary	NOUN
ftr-325	3840	137	judgment	judgment	NOUN
ftr-325	3840	138	for	for	ADP
ftr-325	3840	139	the	the	DET
ftr-325	3840	140	irs	irs	PROPN
ftr-325	3840	141	denying	deny	VERB
ftr-325	3840	142	an	an	DET
ftr-325	3840	143	award	award	NOUN
ftr-325	3840	144	.	.	PUNCT
ftr-325	3841	1	because	because	SCONJ
ftr-325	3841	2	granting	grant	VERB
ftr-325	3841	3	the	the	DET
ftr-325	3841	4	request	request	NOUN
ftr-325	3841	5	for	for	ADP
ftr-325	3841	6	anonymity	anonymity	NOUN
ftr-325	3841	7	and	and	CCONJ
ftr-325	3841	8	redaction	redaction	NOUN
ftr-325	3841	9	adequately	adequately	ADV
ftr-325	3841	10	protected	protect	VERB
ftr-325	3841	11	the	the	DET
ftr-325	3841	12	whistleblower‘s	whistleblower‘s	PROPN
ftr-325	3841	13	privacy	privacy	NOUN
ftr-325	3841	14	interests	interest	NOUN
ftr-325	3841	15	as	as	ADP
ftr-325	3841	16	a	a	DET
ftr-325	3841	17	confidential	confidential	ADJ
ftr-325	3841	18	informant	informant	NOUN
ftr-325	3841	19	,	,	PUNCT
ftr-325	3841	20	the	the	DET
ftr-325	3841	21	motion	motion	NOUN
ftr-325	3841	22	to	to	PART
ftr-325	3841	23	seal	seal	VERB
ftr-325	3841	24	the	the	DET
ftr-325	3841	25	record	record	NOUN
ftr-325	3841	26	was	be	AUX
ftr-325	3841	27	denied	deny	VERB
ftr-325	3841	28	.	.	PUNCT
ftr-325	3842	1	698	698	NUM
ftr-325	3842	2	florida	florida	PROPN
ftr-325	3842	3	tax	tax	NOUN
ftr-325	3842	4	review	review	NOUN
ftr-325	3842	5	[	[	X
ftr-325	3842	6	vol	vol	NOUN
ftr-325	3842	7	.	.	PUNCT
ftr-325	3842	8	13:10	13:10	NUM
ftr-325	3842	9	a.	a.	NOUN
ftr-325	3842	10	calculating	calculate	VERB
ftr-325	3842	11	collected	collect	VERB
ftr-325	3842	12	proceeds	proceed	NOUN
ftr-325	3842	13	in	in	ADP
ftr-325	3842	14	calculating	calculate	VERB
ftr-325	3842	15	whistleblower	whistleblower	NOUN
ftr-325	3842	16	awards	award	NOUN
ftr-325	3842	17	.	.	PUNCT
ftr-325	3843	1	t.d	t.d	PROPN
ftr-325	3843	2	.	.	PROPN
ftr-325	3843	3	9580	9580	NUM
ftr-325	3843	4	,	,	PUNCT
ftr-325	3843	5	rewards	reward	NOUN
ftr-325	3843	6	and	and	CCONJ
ftr-325	3843	7	awards	award	NOUN
ftr-325	3843	8	for	for	ADP
ftr-325	3843	9	information	information	NOUN
ftr-325	3843	10	relating	relate	VERB
ftr-325	3843	11	to	to	ADP
ftr-325	3843	12	violations	violation	NOUN
ftr-325	3843	13	of	of	ADP
ftr-325	3843	14	internal	internal	ADJ
ftr-325	3843	15	revenue	revenue	NOUN
ftr-325	3843	16	laws	law	NOUN
ftr-325	3843	17	,	,	PUNCT
ftr-325	3843	18	77	77	NUM
ftr-325	3843	19	f.r	f.r	NOUN
ftr-325	3843	20	.	.	NOUN
ftr-325	3843	21	10370	10370	NUM
ftr-325	3843	22	(	(	PUNCT
ftr-325	3843	23	2/22/12	2/22/12	NUM
ftr-325	3843	24	)	)	PUNCT
ftr-325	3843	25	.	.	PUNCT
ftr-325	3844	1	the	the	DET
ftr-325	3844	2	treasury	treasury	PROPN
ftr-325	3844	3	department	department	PROPN
ftr-325	3844	4	promulgated	promulgate	VERB
ftr-325	3844	5	final	final	ADJ
ftr-325	3844	6	regulations	regulation	NOUN
ftr-325	3844	7	relating	relate	VERB
ftr-325	3844	8	to	to	ADP
ftr-325	3844	9	the	the	DET
ftr-325	3844	10	payment	payment	NOUN
ftr-325	3844	11	of	of	ADP
ftr-325	3844	12	rewards	reward	NOUN
ftr-325	3844	13	under	under	ADP
ftr-325	3844	14	§	§	PROPN
ftr-325	3844	15	7623(a	7623(a	NUM
ftr-325	3844	16	)	)	PUNCT
ftr-325	3844	17	for	for	ADP
ftr-325	3844	18	detecting	detect	VERB
ftr-325	3844	19	underpayments	underpayment	NOUN
ftr-325	3844	20	or	or	CCONJ
ftr-325	3844	21	violations	violation	NOUN
ftr-325	3844	22	of	of	ADP
ftr-325	3844	23	the	the	DET
ftr-325	3844	24	internal	internal	ADJ
ftr-325	3844	25	revenue	revenue	NOUN
ftr-325	3844	26	laws	law	NOUN
ftr-325	3844	27	and	and	CCONJ
ftr-325	3844	28	whistleblower	whistleblower	NOUN
ftr-325	3844	29	awards	award	NOUN
ftr-325	3844	30	under	under	ADP
ftr-325	3844	31	§	§	PROPN
ftr-325	3844	32	7623(b	7623(b	NUM
ftr-325	3844	33	)	)	PUNCT
ftr-325	3844	34	that	that	PRON
ftr-325	3844	35	amend	amend	VERB
ftr-325	3844	36	reg	reg	NOUN
ftr-325	3844	37	.	.	PUNCT
ftr-325	3845	1	§	§	PROPN
ftr-325	3845	2	301.7623	301.7623	NUM
ftr-325	3845	3	-	-	SYM
ftr-325	3845	4	1	1	NUM
ftr-325	3845	5	.	.	PUNCT
ftr-325	3846	1	the	the	DET
ftr-325	3846	2	amendments	amendment	NOUN
ftr-325	3846	3	clarify	clarify	VERB
ftr-325	3846	4	the	the	DET
ftr-325	3846	5	definitions	definition	NOUN
ftr-325	3846	6	of	of	ADP
ftr-325	3846	7	proceeds	proceed	NOUN
ftr-325	3846	8	of	of	ADP
ftr-325	3846	9	amounts	amount	NOUN
ftr-325	3846	10	collected	collect	VERB
ftr-325	3846	11	and	and	CCONJ
ftr-325	3846	12	collected	collect	VERB
ftr-325	3846	13	proceeds	proceed	NOUN
ftr-325	3846	14	and	and	CCONJ
ftr-325	3846	15	provide	provide	VERB
ftr-325	3846	16	that	that	SCONJ
ftr-325	3846	17	the	the	DET
ftr-325	3846	18	provisions	provision	NOUN
ftr-325	3846	19	of	of	ADP
ftr-325	3846	20	reg	reg	NOUN
ftr-325	3846	21	.	.	PUNCT
ftr-325	3847	1	§	§	PROPN
ftr-325	3847	2	301.7623	301.7623	NUM
ftr-325	3847	3	-	-	SYM
ftr-325	3847	4	1(a	1(a	NUM
ftr-325	3847	5	)	)	PUNCT
ftr-325	3847	6	concerning	concern	VERB
ftr-325	3847	7	refund	refund	NOUN
ftr-325	3847	8	prevention	prevention	NOUN
ftr-325	3847	9	claims	claim	NOUN
ftr-325	3847	10	are	be	AUX
ftr-325	3847	11	applicable	applicable	ADJ
ftr-325	3847	12	to	to	ADP
ftr-325	3847	13	claims	claim	NOUN
ftr-325	3847	14	under	under	ADP
ftr-325	3847	15	§	§	PROPN
ftr-325	3847	16	7623(a	7623(a	NUM
ftr-325	3847	17	)	)	PUNCT
ftr-325	3847	18	and	and	CCONJ
ftr-325	3847	19	(	(	PUNCT
ftr-325	3847	20	b	b	NOUN
ftr-325	3847	21	)	)	PUNCT
ftr-325	3847	22	.	.	PUNCT
ftr-325	3848	1	―[b]oth	―[b]oth	NUM
ftr-325	3848	2	proceeds	proceed	NOUN
ftr-325	3848	3	of	of	ADP
ftr-325	3848	4	amounts	amount	NOUN
ftr-325	3848	5	collected	collect	VERB
ftr-325	3848	6	and	and	CCONJ
ftr-325	3848	7	collected	collect	VERB
ftr-325	3848	8	proceeds	proceed	NOUN
ftr-325	3848	9	include	include	VERB
ftr-325	3848	10	:	:	PUNCT
ftr-325	3848	11	tax	tax	NOUN
ftr-325	3848	12	,	,	PUNCT
ftr-325	3848	13	penalties	penalty	NOUN
ftr-325	3848	14	,	,	PUNCT
ftr-325	3848	15	interest	interest	NOUN
ftr-325	3848	16	,	,	PUNCT
ftr-325	3848	17	additions	addition	NOUN
ftr-325	3848	18	to	to	ADP
ftr-325	3848	19	tax	tax	NOUN
ftr-325	3848	20	,	,	PUNCT
ftr-325	3848	21	and	and	CCONJ
ftr-325	3848	22	additional	additional	ADJ
ftr-325	3848	23	amounts	amount	NOUN
ftr-325	3848	24	collected	collect	VERB
ftr-325	3848	25	by	by	ADP
ftr-325	3848	26	reason	reason	NOUN
ftr-325	3848	27	of	of	ADP
ftr-325	3848	28	the	the	DET
ftr-325	3848	29	information	information	NOUN
ftr-325	3848	30	provided	provide	VERB
ftr-325	3848	31	;	;	PUNCT
ftr-325	3848	32	amounts	amount	NOUN
ftr-325	3848	33	collected	collect	VERB
ftr-325	3848	34	prior	prior	ADV
ftr-325	3848	35	to	to	ADP
ftr-325	3848	36	receipt	receipt	NOUN
ftr-325	3848	37	of	of	ADP
ftr-325	3848	38	the	the	DET
ftr-325	3848	39	information	information	NOUN
ftr-325	3848	40	if	if	SCONJ
ftr-325	3848	41	the	the	DET
ftr-325	3848	42	information	information	NOUN
ftr-325	3848	43	provided	provide	VERB
ftr-325	3848	44	results	result	NOUN
ftr-325	3848	45	in	in	ADP
ftr-325	3848	46	the	the	DET
ftr-325	3848	47	denial	denial	NOUN
ftr-325	3848	48	of	of	ADP
ftr-325	3848	49	a	a	DET
ftr-325	3848	50	claim	claim	NOUN
ftr-325	3848	51	for	for	ADP
ftr-325	3848	52	refund	refund	NOUN
ftr-325	3848	53	that	that	PRON
ftr-325	3848	54	otherwise	otherwise	ADV
ftr-325	3848	55	would	would	AUX
ftr-325	3848	56	have	have	AUX
ftr-325	3848	57	been	be	AUX
ftr-325	3848	58	paid	pay	VERB
ftr-325	3848	59	;	;	PUNCT
ftr-325	3848	60	and	and	CCONJ
ftr-325	3848	61	a	a	DET
ftr-325	3848	62	reduction	reduction	NOUN
ftr-325	3848	63	of	of	ADP
ftr-325	3848	64	an	an	DET
ftr-325	3848	65	overpayment	overpayment	ADJ
ftr-325	3848	66	credit	credit	NOUN
ftr-325	3848	67	balance	balance	NOUN
ftr-325	3848	68	used	use	VERB
ftr-325	3848	69	to	to	PART
ftr-325	3848	70	satisfy	satisfy	VERB
ftr-325	3848	71	a	a	DET
ftr-325	3848	72	tax	tax	NOUN
ftr-325	3848	73	liability	liability	NOUN
ftr-325	3848	74	incurred	incur	VERB
ftr-325	3848	75	because	because	SCONJ
ftr-325	3848	76	of	of	ADP
ftr-325	3848	77	the	the	DET
ftr-325	3848	78	information	information	NOUN
ftr-325	3848	79	provided.‖	provided.‖	PROPN
ftr-325	3848	80	b.	b.	PROPN
ftr-325	3849	1	you	you	PRON
ftr-325	3849	2	could	could	AUX
ftr-325	3849	3	be	be	AUX
ftr-325	3849	4	the	the	DET
ftr-325	3849	5	next	next	ADJ
ftr-325	3849	6	one	one	NUM
ftr-325	3849	7	to	to	PART
ftr-325	3849	8	strike	strike	VERB
ftr-325	3849	9	it	it	PRON
ftr-325	3849	10	rich	rich	ADJ
ftr-325	3849	11	by	by	ADP
ftr-325	3849	12	ratting	rat	VERB
ftr-325	3849	13	out	out	ADP
ftr-325	3849	14	your	your	PRON
ftr-325	3849	15	employer	employer	NOUN
ftr-325	3849	16	.	.	PUNCT
ftr-325	3850	1	irs	irs	PROPN
ftr-325	3850	2	summary	summary	NOUN
ftr-325	3850	3	award	award	PROPN
ftr-325	3850	4	report	report	PROPN
ftr-325	3850	5	,	,	PUNCT
ftr-325	3850	6	9/11/12	9/11/12	PROPN
ftr-325	3850	7	.	.	PUNCT
ftr-325	3851	1	the	the	DET
ftr-325	3851	2	irs	irs	PROPN
ftr-325	3851	3	whistleblower	whistleblower	NOUN
ftr-325	3851	4	office	office	NOUN
ftr-325	3851	5	recommended	recommend	VERB
ftr-325	3851	6	a	a	DET
ftr-325	3851	7	payment	payment	NOUN
ftr-325	3851	8	of	of	ADP
ftr-325	3851	9	$	$	SYM
ftr-325	3851	10	104	104	NUM
ftr-325	3851	11	million	million	NUM
ftr-325	3851	12	to	to	ADP
ftr-325	3851	13	former	former	ADJ
ftr-325	3851	14	ubs	ubs	PROPN
ftr-325	3851	15	banker	banker	PROPN
ftr-325	3851	16	bradley	bradley	PROPN
ftr-325	3851	17	birkenfeld	birkenfeld	PROPN
ftr-325	3851	18	based	base	VERB
ftr-325	3851	19	on	on	ADP
ftr-325	3851	20	his	his	PRON
ftr-325	3851	21	2009	2009	NUM
ftr-325	3851	22	claim	claim	NOUN
ftr-325	3851	23	under	under	ADP
ftr-325	3851	24	§	§	PROPN
ftr-325	3851	25	7623(b	7623(b	NUM
ftr-325	3851	26	)	)	PUNCT
ftr-325	3851	27	.	.	PUNCT
ftr-325	3852	1	the	the	DET
ftr-325	3852	2	non	non	ADJ
ftr-325	3852	3	-	-	ADJ
ftr-325	3852	4	redacted	redacted	ADJ
ftr-325	3852	5	portion	portion	NOUN
ftr-325	3852	6	of	of	ADP
ftr-325	3852	7	the	the	DET
ftr-325	3852	8	recommendation	recommendation	NOUN
ftr-325	3852	9	read	read	NOUN
ftr-325	3852	10	:	:	PUNCT
ftr-325	3852	11	birkenfeld	birkenfeld	NOUN
ftr-325	3852	12	provided	provide	VERB
ftr-325	3852	13	information	information	NOUN
ftr-325	3852	14	on	on	ADP
ftr-325	3852	15	taxpayer	taxpayer	NOUN
ftr-325	3852	16	behavior	behavior	NOUN
ftr-325	3852	17	that	that	PRON
ftr-325	3852	18	the	the	DET
ftr-325	3852	19	irs	irs	PROPN
ftr-325	3852	20	had	have	AUX
ftr-325	3852	21	been	be	AUX
ftr-325	3852	22	unable	unable	ADJ
ftr-325	3852	23	to	to	PART
ftr-325	3852	24	detect	detect	VERB
ftr-325	3852	25	,	,	PUNCT
ftr-325	3852	26	provided	provide	VERB
ftr-325	3852	27	exceptional	exceptional	ADJ
ftr-325	3852	28	cooperation	cooperation	NOUN
ftr-325	3852	29	,	,	PUNCT
ftr-325	3852	30	identified	identify	VERB
ftr-325	3852	31	connections	connection	NOUN
ftr-325	3852	32	between	between	ADP
ftr-325	3852	33	parties	party	NOUN
ftr-325	3852	34	to	to	ADP
ftr-325	3852	35	transactions	transaction	NOUN
ftr-325	3852	36	(	(	PUNCT
ftr-325	3852	37	and	and	CCONJ
ftr-325	3852	38	the	the	DET
ftr-325	3852	39	methods	method	NOUN
ftr-325	3852	40	used	use	VERB
ftr-325	3852	41	by	by	ADP
ftr-325	3852	42	ubs	ubs	PROPN
ftr-325	3852	43	ag	ag	PROPN
ftr-325	3852	44	)	)	PUNCT
ftr-325	3852	45	,	,	PUNCT
ftr-325	3852	46	and	and	CCONJ
ftr-325	3852	47	the	the	DET
ftr-325	3852	48	information	information	NOUN
ftr-325	3852	49	led	lead	VERB
ftr-325	3852	50	to	to	ADP
ftr-325	3852	51	substantial	substantial	ADJ
ftr-325	3852	52	changes	change	NOUN
ftr-325	3852	53	in	in	ADP
ftr-325	3852	54	ubs	ubs	PROPN
ftr-325	3852	55	ag	ag	PROPN
ftr-325	3852	56	business	business	NOUN
ftr-325	3852	57	practices	practice	NOUN
ftr-325	3852	58	and	and	CCONJ
ftr-325	3852	59	commitment	commitment	NOUN
ftr-325	3852	60	to	to	ADP
ftr-325	3852	61	future	future	ADJ
ftr-325	3852	62	compliance	compliance	NOUN
ftr-325	3852	63	.	.	PUNCT
ftr-325	3853	1	the	the	DET
ftr-325	3853	2	actions	action	NOUN
ftr-325	3853	3	against	against	ADP
ftr-325	3853	4	ubs	ubs	PROPN
ftr-325	3853	5	ag	ag	PROPN
ftr-325	3853	6	and	and	CCONJ
ftr-325	3853	7	the	the	DET
ftr-325	3853	8	attendant	attendant	ADJ
ftr-325	3853	9	publicity	publicity	NOUN
ftr-325	3853	10	also	also	ADV
ftr-325	3853	11	contributed	contribute	VERB
ftr-325	3853	12	to	to	ADP
ftr-325	3853	13	other	other	ADJ
ftr-325	3853	14	compliance	compliance	NOUN
ftr-325	3853	15	programs	program	NOUN
ftr-325	3853	16	.	.	PUNCT
ftr-325	3854	1	each	each	PRON
ftr-325	3854	2	of	of	ADP
ftr-325	3854	3	these	these	DET
ftr-325	3854	4	factors	factor	NOUN
ftr-325	3854	5	could	could	AUX
ftr-325	3854	6	support	support	VERB
ftr-325	3854	7	an	an	DET
ftr-325	3854	8	increase	increase	NOUN
ftr-325	3854	9	in	in	ADP
ftr-325	3854	10	the	the	DET
ftr-325	3854	11	award	award	NOUN
ftr-325	3854	12	percentage	percentage	NOUN
ftr-325	3854	13	above	above	ADP
ftr-325	3854	14	the	the	DET
ftr-325	3854	15	statutory	statutory	ADJ
ftr-325	3854	16	minimum	minimum	NOUN
ftr-325	3854	17	.	.	PUNCT
ftr-325	3855	1	the	the	DET
ftr-325	3855	2	comprehensive	comprehensive	ADJ
ftr-325	3855	3	information	information	NOUN
ftr-325	3855	4	provided	provide	VERB
ftr-325	3855	5	by	by	ADP
ftr-325	3855	6	the	the	DET
ftr-325	3855	7	whistleblower	whistleblower	NOUN
ftr-325	3855	8	was	be	AUX
ftr-325	3855	9	exceptional	exceptional	ADJ
ftr-325	3855	10	in	in	ADP
ftr-325	3855	11	both	both	CCONJ
ftr-325	3855	12	its	its	PRON
ftr-325	3855	13	breadth	breadth	NOUN
ftr-325	3855	14	and	and	CCONJ
ftr-325	3855	15	depth	depth	NOUN
ftr-325	3855	16	.	.	PUNCT
ftr-325	3856	1	while	while	SCONJ
ftr-325	3856	2	the	the	DET
ftr-325	3856	3	irs	irs	PROPN
ftr-325	3856	4	was	be	AUX
ftr-325	3856	5	aware	aware	ADJ
ftr-325	3856	6	of	of	ADP
ftr-325	3856	7	tax	tax	NOUN
ftr-325	3856	8	compliance	compliance	NOUN
ftr-325	3856	9	issues	issue	NOUN
ftr-325	3856	10	related	relate	VERB
ftr-325	3856	11	to	to	ADP
ftr-325	3856	12	secret	secret	ADJ
ftr-325	3856	13	bank	bank	NOUN
ftr-325	3856	14	accounts	account	NOUN
ftr-325	3856	15	in	in	ADP
ftr-325	3856	16	switzerland	switzerland	PROPN
ftr-325	3856	17	and	and	CCONJ
ftr-325	3856	18	elsewhere	elsewhere	ADV
ftr-325	3856	19	,	,	PUNCT
ftr-325	3856	20	the	the	DET
ftr-325	3856	21	information	information	NOUN
ftr-325	3856	22	provided	provide	VERB
ftr-325	3856	23	by	by	ADP
ftr-325	3856	24	the	the	DET
ftr-325	3856	25	whistleblower	whistleblower	NOUN
ftr-325	3856	26	formed	form	VERB
ftr-325	3856	27	the	the	DET
ftr-325	3856	28	basis	basis	NOUN
ftr-325	3856	29	for	for	ADP
ftr-325	3856	30	unprecedented	unprecedented	ADJ
ftr-325	3856	31	actions	action	NOUN
ftr-325	3856	32	against	against	ADP
ftr-325	3856	33	ubs	ubs	PROPN
ftr-325	3856	34	ag	ag	PROPN
ftr-325	3856	35	,	,	PUNCT
ftr-325	3856	36	with	with	ADP
ftr-325	3856	37	collateral	collateral	ADJ
ftr-325	3856	38	impact	impact	NOUN
ftr-325	3856	39	on	on	ADP
ftr-325	3856	40	other	other	ADJ
ftr-325	3856	41	enforcement	enforcement	NOUN
ftr-325	3856	42	activities	activity	NOUN
ftr-325	3856	43	and	and	CCONJ
ftr-325	3856	44	a	a	DET
ftr-325	3856	45	continuing	continue	VERB
ftr-325	3856	46	impact	impact	NOUN
ftr-325	3856	47	on	on	ADP
ftr-325	3856	48	future	future	ADJ
ftr-325	3856	49	compliance	compliance	NOUN
ftr-325	3856	50	by	by	ADP
ftr-325	3856	51	ubs	ubs	PROPN
ftr-325	3856	52	ag	ag	PROPN
ftr-325	3856	53	.	.	PROPN
ftr-325	3856	54	2013	2013	NUM
ftr-325	3856	55	]	]	PUNCT
ftr-325	3856	56	recent	recent	ADJ
ftr-325	3856	57	developments	development	NOUN
ftr-325	3856	58	in	in	ADP
ftr-325	3856	59	federal	federal	ADJ
ftr-325	3856	60	income	income	NOUN
ftr-325	3856	61	taxation	taxation	NOUN
ftr-325	3856	62	699	699	NUM
ftr-325	3856	63	c.	c.	NOUN
ftr-325	3856	64	no	no	DET
ftr-325	3856	65	relief	relief	NOUN
ftr-325	3856	66	for	for	ADP
ftr-325	3856	67	an	an	DET
ftr-325	3856	68	uncompensated	uncompensated	ADJ
ftr-325	3856	69	whistleblower	whistleblower	NOUN
ftr-325	3856	70	when	when	SCONJ
ftr-325	3856	71	the	the	DET
ftr-325	3856	72	irs	irs	PROPN
ftr-325	3856	73	closes	close	VERB
ftr-325	3856	74	its	its	PRON
ftr-325	3856	75	ears	ear	NOUN
ftr-325	3856	76	to	to	ADP
ftr-325	3856	77	the	the	DET
ftr-325	3856	78	whistle	whistle	NOUN
ftr-325	3856	79	.	.	PUNCT
ftr-325	3857	1	cohen	cohen	PROPN
ftr-325	3857	2	v.	v.	PROPN
ftr-325	3857	3	commissioner	commissioner	PROPN
ftr-325	3857	4	,	,	PUNCT
ftr-325	3857	5	139	139	NUM
ftr-325	3857	6	t.c	t.c	PROPN
ftr-325	3857	7	.	.	PUNCT
ftr-325	3858	1	no	no	INTJ
ftr-325	3858	2	.	.	NOUN
ftr-325	3858	3	12	12	NUM
ftr-325	3858	4	(	(	PUNCT
ftr-325	3858	5	10/9/12	10/9/12	NUM
ftr-325	3858	6	)	)	PUNCT
ftr-325	3858	7	.	.	PUNCT
ftr-325	3859	1	in	in	ADP
ftr-325	3859	2	a	a	DET
ftr-325	3859	3	case	case	NOUN
ftr-325	3859	4	of	of	ADP
ftr-325	3859	5	first	first	ADJ
ftr-325	3859	6	impression	impression	NOUN
ftr-325	3859	7	,	,	PUNCT
ftr-325	3859	8	the	the	DET
ftr-325	3859	9	tax	tax	NOUN
ftr-325	3859	10	court	court	NOUN
ftr-325	3859	11	(	(	PUNCT
ftr-325	3859	12	judge	judge	NOUN
ftr-325	3859	13	kroupa	kroupa	PROPN
ftr-325	3859	14	)	)	PUNCT
ftr-325	3859	15	held	hold	VERB
ftr-325	3859	16	that	that	SCONJ
ftr-325	3859	17	no	no	DET
ftr-325	3859	18	relief	relief	NOUN
ftr-325	3859	19	is	be	AUX
ftr-325	3859	20	available	available	ADJ
ftr-325	3859	21	to	to	ADP
ftr-325	3859	22	a	a	DET
ftr-325	3859	23	whistleblower	whistleblower	NOUN
ftr-325	3859	24	under	under	ADP
ftr-325	3859	25	§	§	PROPN
ftr-325	3859	26	7623(b	7623(b	NUM
ftr-325	3859	27	)	)	PUNCT
ftr-325	3859	28	when	when	SCONJ
ftr-325	3859	29	the	the	DET
ftr-325	3859	30	irs	irs	PROPN
ftr-325	3859	31	denies	deny	VERB
ftr-325	3859	32	a	a	DET
ftr-325	3859	33	claim	claim	NOUN
ftr-325	3859	34	without	without	ADP
ftr-325	3859	35	initiating	initiate	VERB
ftr-325	3859	36	an	an	DET
ftr-325	3859	37	administrative	administrative	ADJ
ftr-325	3859	38	or	or	CCONJ
ftr-325	3859	39	judicial	judicial	ADJ
ftr-325	3859	40	action	action	NOUN
ftr-325	3859	41	or	or	CCONJ
ftr-325	3859	42	collecting	collect	VERB
ftr-325	3859	43	proceeds	proceed	NOUN
ftr-325	3859	44	.	.	PUNCT
ftr-325	3860	1	the	the	DET
ftr-325	3860	2	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3860	3	argument	argument	NOUN
ftr-325	3860	4	that	that	SCONJ
ftr-325	3860	5	the	the	DET
ftr-325	3860	6	irs	irs	PROPN
ftr-325	3860	7	abused	abuse	VERB
ftr-325	3860	8	its	its	PRON
ftr-325	3860	9	discretion	discretion	NOUN
ftr-325	3860	10	by	by	ADP
ftr-325	3860	11	not	not	PART
ftr-325	3860	12	acting	act	VERB
ftr-325	3860	13	on	on	ADP
ftr-325	3860	14	his	his	PRON
ftr-325	3860	15	information	information	NOUN
ftr-325	3860	16	was	be	AUX
ftr-325	3860	17	rejected	reject	VERB
ftr-325	3860	18	.	.	PUNCT
ftr-325	3861	1	d.	d.	PROPN
ftr-325	3861	2	more	more	ADV
ftr-325	3861	3	comprehensive	comprehensive	ADJ
ftr-325	3861	4	proposed	propose	VERB
ftr-325	3861	5	regulations	regulation	NOUN
ftr-325	3861	6	on	on	ADP
ftr-325	3861	7	how	how	SCONJ
ftr-325	3861	8	to	to	PART
ftr-325	3861	9	get	get	VERB
ftr-325	3861	10	rich	rich	ADJ
ftr-325	3861	11	ratting	rat	VERB
ftr-325	3861	12	out	out	ADP
ftr-325	3861	13	tax	tax	NOUN
ftr-325	3861	14	cheats	cheat	NOUN
ftr-325	3861	15	.	.	PUNCT
ftr-325	3862	1	reg–141066–09	reg–141066–09	ADJ
ftr-325	3862	2	,	,	PUNCT
ftr-325	3862	3	awards	award	NOUN
ftr-325	3862	4	for	for	ADP
ftr-325	3862	5	information	information	NOUN
ftr-325	3862	6	relating	relate	VERB
ftr-325	3862	7	to	to	ADP
ftr-325	3862	8	detecting	detect	VERB
ftr-325	3862	9	underpayments	underpayment	NOUN
ftr-325	3862	10	of	of	ADP
ftr-325	3862	11	tax	tax	NOUN
ftr-325	3862	12	or	or	CCONJ
ftr-325	3862	13	violations	violation	NOUN
ftr-325	3862	14	of	of	ADP
ftr-325	3862	15	the	the	DET
ftr-325	3862	16	internal	internal	ADJ
ftr-325	3862	17	revenue	revenue	NOUN
ftr-325	3862	18	laws	law	NOUN
ftr-325	3862	19	,	,	PUNCT
ftr-325	3862	20	77	77	NUM
ftr-325	3862	21	f.r	f.r	NOUN
ftr-325	3862	22	.	.	PROPN
ftr-325	3862	23	74798	74798	NUM
ftr-325	3862	24	(	(	PUNCT
ftr-325	3862	25	12/18/12	12/18/12	NUM
ftr-325	3862	26	)	)	PUNCT
ftr-325	3862	27	.	.	PUNCT
ftr-325	3863	1	the	the	DET
ftr-325	3863	2	treasury	treasury	PROPN
ftr-325	3863	3	department	department	PROPN
ftr-325	3863	4	has	have	AUX
ftr-325	3863	5	published	publish	VERB
ftr-325	3863	6	detailed	detailed	ADJ
ftr-325	3863	7	comprehensive	comprehensive	ADJ
ftr-325	3863	8	proposed	propose	VERB
ftr-325	3863	9	regulations	regulation	NOUN
ftr-325	3863	10	regarding	regard	VERB
ftr-325	3863	11	whistleblower	whistleblower	NOUN
ftr-325	3863	12	awards	award	NOUN
ftr-325	3863	13	under	under	ADP
ftr-325	3863	14	section	section	NOUN
ftr-325	3863	15	§	§	PROPN
ftr-325	3863	16	7623	7623	NUM
ftr-325	3863	17	to	to	PART
ftr-325	3863	18	replace	replace	VERB
ftr-325	3863	19	the	the	DET
ftr-325	3863	20	current	current	ADJ
ftr-325	3863	21	final	final	ADJ
ftr-325	3863	22	regulations	regulation	NOUN
ftr-325	3863	23	that	that	PRON
ftr-325	3863	24	are	be	AUX
ftr-325	3863	25	only	only	ADV
ftr-325	3863	26	slightly	slightly	ADV
ftr-325	3863	27	more	more	ADJ
ftr-325	3863	28	than	than	ADP
ftr-325	3863	29	one	one	NUM
ftr-325	3863	30	year	year	NOUN
ftr-325	3863	31	old	old	ADJ
ftr-325	3863	32	.	.	PUNCT
ftr-325	3864	1	the	the	DET
ftr-325	3864	2	proposed	propose	VERB
ftr-325	3864	3	regulations	regulation	NOUN
ftr-325	3864	4	provide	provide	VERB
ftr-325	3864	5	guidance	guidance	NOUN
ftr-325	3864	6	on	on	ADP
ftr-325	3864	7	eligibility	eligibility	NOUN
ftr-325	3864	8	and	and	CCONJ
ftr-325	3864	9	submitting	submit	VERB
ftr-325	3864	10	information	information	NOUN
ftr-325	3864	11	to	to	ADP
ftr-325	3864	12	the	the	DET
ftr-325	3864	13	irs	irs	PROPN
ftr-325	3864	14	and	and	CCONJ
ftr-325	3864	15	filing	file	VERB
ftr-325	3864	16	claims	claim	NOUN
ftr-325	3864	17	for	for	ADP
ftr-325	3864	18	award	award	NOUN
ftr-325	3864	19	with	with	ADP
ftr-325	3864	20	the	the	DET
ftr-325	3864	21	whistleblower	whistleblower	NOUN
ftr-325	3864	22	office	office	NOUN
ftr-325	3864	23	that	that	PRON
ftr-325	3864	24	are	be	AUX
ftr-325	3864	25	intended	intend	VERB
ftr-325	3864	26	to	to	PART
ftr-325	3864	27	clarify	clarify	VERB
ftr-325	3864	28	the	the	DET
ftr-325	3864	29	process	process	NOUN
ftr-325	3864	30	individuals	individual	NOUN
ftr-325	3864	31	should	should	AUX
ftr-325	3864	32	follow	follow	VERB
ftr-325	3864	33	to	to	PART
ftr-325	3864	34	be	be	AUX
ftr-325	3864	35	eligible	eligible	ADJ
ftr-325	3864	36	to	to	PART
ftr-325	3864	37	receive	receive	VERB
ftr-325	3864	38	whistleblower	whistleblower	NOUN
ftr-325	3864	39	awards	award	NOUN
ftr-325	3864	40	;	;	PUNCT
ftr-325	3864	41	the	the	DET
ftr-325	3864	42	proposed	propose	VERB
ftr-325	3864	43	regulations	regulation	NOUN
ftr-325	3864	44	in	in	ADP
ftr-325	3864	45	large	large	ADJ
ftr-325	3864	46	part	part	NOUN
ftr-325	3864	47	,	,	PUNCT
ftr-325	3864	48	track	track	VERB
ftr-325	3864	49	the	the	DET
ftr-325	3864	50	existing	exist	VERB
ftr-325	3864	51	regulations	regulation	NOUN
ftr-325	3864	52	.	.	PUNCT
ftr-325	3865	1	a	a	DET
ftr-325	3865	2	claimant	claimant	NOUN
ftr-325	3865	3	must	must	AUX
ftr-325	3865	4	provide	provide	VERB
ftr-325	3865	5	the	the	DET
ftr-325	3865	6	name	name	NOUN
ftr-325	3865	7	of	of	ADP
ftr-325	3865	8	the	the	DET
ftr-325	3865	9	taxpayer	taxpayer	NOUN
ftr-325	3865	10	and	and	CCONJ
ftr-325	3865	11	specific	specific	ADJ
ftr-325	3865	12	facts	fact	NOUN
ftr-325	3865	13	and	and	CCONJ
ftr-325	3865	14	documents	document	NOUN
ftr-325	3865	15	to	to	PART
ftr-325	3865	16	support	support	VERB
ftr-325	3865	17	the	the	DET
ftr-325	3865	18	claim	claim	NOUN
ftr-325	3865	19	.	.	PUNCT
ftr-325	3866	1	the	the	DET
ftr-325	3866	2	proposed	propose	VERB
ftr-325	3866	3	regulations	regulation	NOUN
ftr-325	3866	4	reaffirm	reaffirm	VERB
ftr-325	3866	5	the	the	DET
ftr-325	3866	6	practice	practice	NOUN
ftr-325	3866	7	of	of	ADP
ftr-325	3866	8	treasury	treasury	PROPN
ftr-325	3866	9	and	and	CCONJ
ftr-325	3866	10	the	the	DET
ftr-325	3866	11	irs	irs	PROPN
ftr-325	3866	12	to	to	PART
ftr-325	3866	13	safeguard	safeguard	VERB
ftr-325	3866	14	the	the	DET
ftr-325	3866	15	identity	identity	NOUN
ftr-325	3866	16	of	of	ADP
ftr-325	3866	17	whistleblowers	whistleblower	NOUN
ftr-325	3866	18	whenever	whenever	SCONJ
ftr-325	3866	19	possible	possible	ADJ
ftr-325	3866	20	.	.	PUNCT
ftr-325	3867	1	the	the	DET
ftr-325	3867	2	definitions	definition	NOUN
ftr-325	3867	3	of	of	ADP
ftr-325	3867	4	proceeds	proceed	NOUN
ftr-325	3867	5	of	of	ADP
ftr-325	3867	6	amounts	amount	NOUN
ftr-325	3867	7	collected	collect	VERB
ftr-325	3867	8	and	and	CCONJ
ftr-325	3867	9	collected	collect	VERB
ftr-325	3867	10	proceeds	proceed	NOUN
ftr-325	3867	11	in	in	ADP
ftr-325	3867	12	the	the	DET
ftr-325	3867	13	proposed	propose	VERB
ftr-325	3867	14	regulations	regulation	NOUN
ftr-325	3867	15	build	build	VERB
ftr-325	3867	16	on	on	ADP
ftr-325	3867	17	the	the	DET
ftr-325	3867	18	definitions	definition	NOUN
ftr-325	3867	19	in	in	ADP
ftr-325	3867	20	the	the	DET
ftr-325	3867	21	existing	exist	VERB
ftr-325	3867	22	regulations	regulation	NOUN
ftr-325	3867	23	,	,	PUNCT
ftr-325	3867	24	but	but	CCONJ
ftr-325	3867	25	some	some	DET
ftr-325	3867	26	definitions	definition	NOUN
ftr-325	3867	27	,	,	PUNCT
ftr-325	3867	28	such	such	ADJ
ftr-325	3867	29	as	as	SCONJ
ftr-325	3867	30	―related	―relate	VERB
ftr-325	3867	31	actions,‖	actions,‖	PROPN
ftr-325	3867	32	are	be	AUX
ftr-325	3867	33	new	new	ADJ
ftr-325	3867	34	.	.	PUNCT
ftr-325	3868	1	the	the	DET
ftr-325	3868	2	definition	definition	NOUN
ftr-325	3868	3	of	of	ADP
ftr-325	3868	4	―collected	―collecte	VERB
ftr-325	3868	5	proceeds‖	proceeds‖	PROPN
ftr-325	3868	6	restates	restate	VERB
ftr-325	3868	7	the	the	DET
ftr-325	3868	8	rule	rule	NOUN
ftr-325	3868	9	from	from	ADP
ftr-325	3868	10	those	those	DET
ftr-325	3868	11	final	final	ADJ
ftr-325	3868	12	regulations	regulation	NOUN
ftr-325	3868	13	that	that	PRON
ftr-325	3868	14	collected	collect	VERB
ftr-325	3868	15	proceeds	proceed	NOUN
ftr-325	3868	16	include	include	VERB
ftr-325	3868	17	:	:	PUNCT
ftr-325	3868	18	tax	tax	NOUN
ftr-325	3868	19	,	,	PUNCT
ftr-325	3868	20	penalties	penalty	NOUN
ftr-325	3868	21	,	,	PUNCT
ftr-325	3868	22	interest	interest	NOUN
ftr-325	3868	23	,	,	PUNCT
ftr-325	3868	24	additions	addition	NOUN
ftr-325	3868	25	to	to	ADP
ftr-325	3868	26	tax	tax	NOUN
ftr-325	3868	27	,	,	PUNCT
ftr-325	3868	28	and	and	CCONJ
ftr-325	3868	29	additional	additional	ADJ
ftr-325	3868	30	amounts	amount	NOUN
ftr-325	3868	31	collected	collect	VERB
ftr-325	3868	32	because	because	SCONJ
ftr-325	3868	33	of	of	ADP
ftr-325	3868	34	the	the	DET
ftr-325	3868	35	information	information	NOUN
ftr-325	3868	36	provided	provide	VERB
ftr-325	3868	37	;	;	PUNCT
ftr-325	3868	38	amounts	amount	NOUN
ftr-325	3868	39	collected	collect	VERB
ftr-325	3868	40	prior	prior	ADV
ftr-325	3868	41	to	to	ADP
ftr-325	3868	42	receipt	receipt	NOUN
ftr-325	3868	43	of	of	ADP
ftr-325	3868	44	the	the	DET
ftr-325	3868	45	information	information	NOUN
ftr-325	3868	46	provided	provide	VERB
ftr-325	3868	47	if	if	SCONJ
ftr-325	3868	48	the	the	DET
ftr-325	3868	49	information	information	NOUN
ftr-325	3868	50	results	result	VERB
ftr-325	3868	51	in	in	ADP
ftr-325	3868	52	the	the	DET
ftr-325	3868	53	denial	denial	NOUN
ftr-325	3868	54	of	of	ADP
ftr-325	3868	55	a	a	DET
ftr-325	3868	56	claim	claim	NOUN
ftr-325	3868	57	for	for	ADP
ftr-325	3868	58	refund	refund	NOUN
ftr-325	3868	59	that	that	PRON
ftr-325	3868	60	otherwise	otherwise	ADV
ftr-325	3868	61	would	would	AUX
ftr-325	3868	62	have	have	AUX
ftr-325	3868	63	been	be	AUX
ftr-325	3868	64	paid	pay	VERB
ftr-325	3868	65	;	;	PUNCT
ftr-325	3868	66	and	and	CCONJ
ftr-325	3868	67	a	a	DET
ftr-325	3868	68	reduction	reduction	NOUN
ftr-325	3868	69	of	of	ADP
ftr-325	3868	70	an	an	DET
ftr-325	3868	71	overpayment	overpayment	ADJ
ftr-325	3868	72	credit	credit	NOUN
ftr-325	3868	73	balance	balance	NOUN
ftr-325	3868	74	used	use	VERB
ftr-325	3868	75	to	to	PART
ftr-325	3868	76	satisfy	satisfy	VERB
ftr-325	3868	77	a	a	DET
ftr-325	3868	78	tax	tax	NOUN
ftr-325	3868	79	liability	liability	NOUN
ftr-325	3868	80	incurred	incur	VERB
ftr-325	3868	81	because	because	SCONJ
ftr-325	3868	82	of	of	ADP
ftr-325	3868	83	the	the	DET
ftr-325	3868	84	information	information	NOUN
ftr-325	3868	85	provided	provide	VERB
ftr-325	3868	86	.	.	PUNCT
ftr-325	3869	1	prop	prop	NOUN
ftr-325	3869	2	.	.	PUNCT
ftr-325	3870	1	reg	reg	PROPN
ftr-325	3870	2	.	.	PUNCT
ftr-325	3871	1	§	§	PROPN
ftr-325	3871	2	301.7623–3	301.7623–3	PROPN
ftr-325	3871	3	describes	describe	VERB
ftr-325	3871	4	the	the	DET
ftr-325	3871	5	administrative	administrative	ADJ
ftr-325	3871	6	proceedings	proceeding	NOUN
ftr-325	3871	7	applicable	applicable	ADJ
ftr-325	3871	8	to	to	ADP
ftr-325	3871	9	claims	claim	NOUN
ftr-325	3871	10	whistleblower	whistleblower	NOUN
ftr-325	3871	11	awards	award	NOUN
ftr-325	3871	12	.	.	PUNCT
ftr-325	3872	1	prop	prop	NOUN
ftr-325	3872	2	.	.	PUNCT
ftr-325	3873	1	reg	reg	PROPN
ftr-325	3873	2	.	.	PUNCT
ftr-325	3874	1	§	§	PROPN
ftr-325	3874	2	301.7623	301.7623	NUM
ftr-325	3874	3	-	-	SYM
ftr-325	3874	4	4	4	NUM
ftr-325	3874	5	provides	provide	VERB
ftr-325	3874	6	the	the	DET
ftr-325	3874	7	framework	framework	NOUN
ftr-325	3874	8	and	and	CCONJ
ftr-325	3874	9	criteria	criterion	NOUN
ftr-325	3874	10	that	that	SCONJ
ftr-325	3874	11	the	the	DET
ftr-325	3874	12	whistleblower	whistleblower	NOUN
ftr-325	3874	13	office	office	NOUN
ftr-325	3874	14	will	will	AUX
ftr-325	3874	15	use	use	VERB
ftr-325	3874	16	in	in	ADP
ftr-325	3874	17	exercising	exercise	VERB
ftr-325	3874	18	its	its	PRON
ftr-325	3874	19	discretion	discretion	NOUN
ftr-325	3874	20	to	to	PART
ftr-325	3874	21	make	make	VERB
ftr-325	3874	22	awards	award	NOUN
ftr-325	3874	23	.	.	PUNCT
ftr-325	3875	1	the	the	DET
ftr-325	3875	2	proposed	propose	VERB
ftr-325	3875	3	regulations	regulation	NOUN
ftr-325	3875	4	are	be	AUX
ftr-325	3875	5	consistent	consistent	ADJ
ftr-325	3875	6	with	with	ADP
ftr-325	3875	7	,	,	PUNCT
ftr-325	3875	8	and	and	CCONJ
ftr-325	3875	9	build	build	VERB
ftr-325	3875	10	on	on	ADP
ftr-325	3875	11	,	,	PUNCT
ftr-325	3875	12	the	the	DET
ftr-325	3875	13	award	award	NOUN
ftr-325	3875	14	determination	determination	NOUN
ftr-325	3875	15	provisions	provision	NOUN
ftr-325	3875	16	provided	provide	VERB
ftr-325	3875	17	in	in	ADP
ftr-325	3875	18	the	the	DET
ftr-325	3875	19	internal	internal	ADJ
ftr-325	3875	20	revenue	revenue	NOUN
ftr-325	3875	21	manual	manual	NOUN
ftr-325	3875	22	.	.	PUNCT
ftr-325	3876	1	the	the	DET
ftr-325	3876	2	proposed	propose	VERB
ftr-325	3876	3	regulations	regulation	NOUN
ftr-325	3876	4	will	will	AUX
ftr-325	3876	5	be	be	AUX
ftr-325	3876	6	effective	effective	ADJ
ftr-325	3876	7	upon	upon	SCONJ
ftr-325	3876	8	finalization	finalization	NOUN
ftr-325	3876	9	.	.	PUNCT
ftr-325	3877	1	2	2	X
ftr-325	3877	2	.	.	X
ftr-325	3877	3	new	new	ADJ
ftr-325	3877	4	tax	tax	NOUN
ftr-325	3877	5	court	court	NOUN
ftr-325	3877	6	proposed	propose	VERB
ftr-325	3877	7	rules	rule	NOUN
ftr-325	3877	8	(	(	PUNCT
ftr-325	3877	9	12/28/11	12/28/11	NOUN
ftr-325	3877	10	)	)	PUNCT
ftr-325	3877	11	.	.	PUNCT
ftr-325	3878	1	in	in	ADP
ftr-325	3878	2	december	december	PROPN
ftr-325	3878	3	of	of	ADP
ftr-325	3878	4	2011	2011	NUM
ftr-325	3878	5	,	,	PUNCT
ftr-325	3878	6	the	the	DET
ftr-325	3878	7	united	united	PROPN
ftr-325	3878	8	states	states	PROPN
ftr-325	3878	9	tax	tax	PROPN
ftr-325	3878	10	court	court	NOUN
ftr-325	3878	11	proposed	propose	VERB
ftr-325	3878	12	amendments	amendment	NOUN
ftr-325	3878	13	to	to	ADP
ftr-325	3878	14	its	its	PRON
ftr-325	3878	15	700	700	NUM
ftr-325	3878	16	florida	florida	PROPN
ftr-325	3878	17	tax	tax	NOUN
ftr-325	3878	18	review	review	NOUN
ftr-325	3879	1	[	[	X
ftr-325	3879	2	vol	vol	NOUN
ftr-325	3879	3	.	.	PUNCT
ftr-325	3879	4	13:10	13:10	NUM
ftr-325	3879	5	rules	rule	NOUN
ftr-325	3879	6	of	of	ADP
ftr-325	3879	7	practice	practice	NOUN
ftr-325	3879	8	and	and	CCONJ
ftr-325	3879	9	procedure	procedure	NOUN
ftr-325	3879	10	.	.	PUNCT
ftr-325	3880	1	comments	comment	NOUN
ftr-325	3880	2	in	in	ADP
ftr-325	3880	3	writing	writing	NOUN
ftr-325	3880	4	were	be	AUX
ftr-325	3880	5	due	due	ADJ
ftr-325	3880	6	by	by	ADP
ftr-325	3880	7	2/27/12	2/27/12	NUM
ftr-325	3880	8	.	.	PUNCT
ftr-325	3881	1	the	the	DET
ftr-325	3881	2	proposals	proposal	NOUN
ftr-325	3881	3	include	include	VERB
ftr-325	3881	4	:	:	PUNCT
ftr-325	3881	5	(	(	PUNCT
ftr-325	3881	6	1	1	X
ftr-325	3881	7	)	)	PUNCT
ftr-325	3881	8	amending	amend	VERB
ftr-325	3881	9	rule	rule	NOUN
ftr-325	3881	10	23	23	NUM
ftr-325	3881	11	to	to	PART
ftr-325	3881	12	:	:	PUNCT
ftr-325	3881	13	(	(	PUNCT
ftr-325	3881	14	a	a	X
ftr-325	3881	15	)	)	PUNCT
ftr-325	3881	16	reduce	reduce	VERB
ftr-325	3881	17	the	the	DET
ftr-325	3881	18	number	number	NOUN
ftr-325	3881	19	of	of	ADP
ftr-325	3881	20	copies	copy	NOUN
ftr-325	3881	21	required	require	VERB
ftr-325	3881	22	for	for	ADP
ftr-325	3881	23	papers	paper	NOUN
ftr-325	3881	24	filed	file	VERB
ftr-325	3881	25	with	with	ADP
ftr-325	3881	26	the	the	DET
ftr-325	3881	27	court	court	NOUN
ftr-325	3881	28	,	,	PUNCT
ftr-325	3881	29	(	(	PUNCT
ftr-325	3881	30	b	b	X
ftr-325	3881	31	)	)	PUNCT
ftr-325	3881	32	delete	delete	VERB
ftr-325	3881	33	the	the	DET
ftr-325	3881	34	nonproportional	nonproportional	ADJ
ftr-325	3881	35	font	font	NOUN
ftr-325	3881	36	requirement	requirement	NOUN
ftr-325	3881	37	for	for	ADP
ftr-325	3881	38	papers	paper	NOUN
ftr-325	3881	39	filed	file	VERB
ftr-325	3881	40	with	with	ADP
ftr-325	3881	41	the	the	DET
ftr-325	3881	42	court	court	NOUN
ftr-325	3881	43	,	,	PUNCT
ftr-325	3881	44	and	and	CCONJ
ftr-325	3881	45	(	(	PUNCT
ftr-325	3881	46	c	c	X
ftr-325	3881	47	)	)	PUNCT
ftr-325	3881	48	revise	revise	VERB
ftr-325	3881	49	the	the	DET
ftr-325	3881	50	language	language	NOUN
ftr-325	3881	51	regarding	regard	VERB
ftr-325	3881	52	the	the	DET
ftr-325	3881	53	court‘s	court‘s	PROPN
ftr-325	3881	54	return	return	NOUN
ftr-325	3881	55	of	of	ADP
ftr-325	3881	56	documents	document	NOUN
ftr-325	3881	57	;	;	PUNCT
ftr-325	3881	58	(	(	PUNCT
ftr-325	3881	59	2	2	X
ftr-325	3881	60	)	)	PUNCT
ftr-325	3881	61	deleting	delete	VERB
ftr-325	3881	62	rule	rule	NOUN
ftr-325	3881	63	175	175	NUM
ftr-325	3881	64	,	,	PUNCT
ftr-325	3881	65	as	as	SCONJ
ftr-325	3881	66	the	the	DET
ftr-325	3881	67	number	number	NOUN
ftr-325	3881	68	of	of	ADP
ftr-325	3881	69	copies	copy	NOUN
ftr-325	3881	70	required	require	VERB
ftr-325	3881	71	for	for	ADP
ftr-325	3881	72	papers	paper	NOUN
ftr-325	3881	73	filed	file	VERB
ftr-325	3881	74	with	with	ADP
ftr-325	3881	75	the	the	DET
ftr-325	3881	76	court	court	NOUN
ftr-325	3881	77	in	in	ADP
ftr-325	3881	78	small	small	ADJ
ftr-325	3881	79	tax	tax	NOUN
ftr-325	3881	80	cases	case	NOUN
ftr-325	3881	81	would	would	AUX
ftr-325	3881	82	be	be	AUX
ftr-325	3881	83	the	the	DET
ftr-325	3881	84	same	same	ADJ
ftr-325	3881	85	as	as	ADP
ftr-325	3881	86	in	in	ADP
ftr-325	3881	87	all	all	DET
ftr-325	3881	88	other	other	ADJ
ftr-325	3881	89	cases	case	NOUN
ftr-325	3881	90	;	;	PUNCT
ftr-325	3881	91	(	(	PUNCT
ftr-325	3881	92	3	3	X
ftr-325	3881	93	)	)	PUNCT
ftr-325	3881	94	amending	amend	VERB
ftr-325	3881	95	rule	rule	NOUN
ftr-325	3881	96	26	26	NUM
ftr-325	3881	97	to	to	PART
ftr-325	3881	98	require	require	VERB
ftr-325	3881	99	electronic	electronic	ADJ
ftr-325	3881	100	filing	filing	NOUN
ftr-325	3881	101	by	by	ADP
ftr-325	3881	102	most	most	ADJ
ftr-325	3881	103	attorneys	attorney	NOUN
ftr-325	3881	104	;	;	PUNCT
ftr-325	3881	105	(	(	PUNCT
ftr-325	3881	106	4	4	X
ftr-325	3881	107	)	)	PUNCT
ftr-325	3881	108	amending	amend	VERB
ftr-325	3881	109	rules	rule	NOUN
ftr-325	3881	110	70	70	NUM
ftr-325	3881	111	and	and	CCONJ
ftr-325	3881	112	143	143	NUM
ftr-325	3881	113	to	to	PART
ftr-325	3881	114	conform	conform	VERB
ftr-325	3881	115	the	the	DET
ftr-325	3881	116	court‘s	court‘s	NOUN
ftr-325	3881	117	rules	rule	NOUN
ftr-325	3881	118	to	to	PART
ftr-325	3881	119	rule	rule	VERB
ftr-325	3881	120	26(a)(2)(b	26(a)(2)(b	NUM
ftr-325	3881	121	)	)	PUNCT
ftr-325	3881	122	of	of	ADP
ftr-325	3881	123	the	the	DET
ftr-325	3881	124	federal	federal	ADJ
ftr-325	3881	125	rules	rule	NOUN
ftr-325	3881	126	of	of	ADP
ftr-325	3881	127	civil	civil	ADJ
ftr-325	3881	128	procedure	procedure	NOUN
ftr-325	3881	129	,	,	PUNCT
ftr-325	3881	130	regarding	regard	VERB
ftr-325	3881	131	the	the	DET
ftr-325	3881	132	contents	content	NOUN
ftr-325	3881	133	of	of	ADP
ftr-325	3881	134	expert	expert	ADJ
ftr-325	3881	135	witness	witness	NOUN
ftr-325	3881	136	reports	report	NOUN
ftr-325	3881	137	,	,	PUNCT
ftr-325	3881	138	rule	rule	VERB
ftr-325	3881	139	26(b)(3	26(b)(3	NOUN
ftr-325	3881	140	)	)	PUNCT
ftr-325	3881	141	of	of	ADP
ftr-325	3881	142	the	the	DET
ftr-325	3881	143	federal	federal	ADJ
ftr-325	3881	144	rules	rule	NOUN
ftr-325	3881	145	of	of	ADP
ftr-325	3881	146	civil	civil	ADJ
ftr-325	3881	147	procedure	procedure	NOUN
ftr-325	3881	148	,	,	PUNCT
ftr-325	3881	149	regarding	regard	VERB
ftr-325	3881	150	work	work	NOUN
ftr-325	3881	151	product	product	NOUN
ftr-325	3881	152	protections	protection	NOUN
ftr-325	3881	153	,	,	PUNCT
ftr-325	3881	154	and	and	CCONJ
ftr-325	3881	155	revisions	revision	NOUN
ftr-325	3881	156	to	to	PART
ftr-325	3881	157	rule	rule	VERB
ftr-325	3881	158	26(b)(4	26(b)(4	NUM
ftr-325	3881	159	)	)	PUNCT
ftr-325	3881	160	of	of	ADP
ftr-325	3881	161	the	the	DET
ftr-325	3881	162	federal	federal	ADJ
ftr-325	3881	163	rules	rule	NOUN
ftr-325	3881	164	of	of	ADP
ftr-325	3881	165	civil	civil	ADJ
ftr-325	3881	166	procedure	procedure	NOUN
ftr-325	3881	167	,	,	PUNCT
ftr-325	3881	168	limiting	limit	VERB
ftr-325	3881	169	discovery	discovery	NOUN
ftr-325	3881	170	of	of	ADP
ftr-325	3881	171	draft	draft	NOUN
ftr-325	3881	172	expert	expert	NOUN
ftr-325	3881	173	witness	witness	NOUN
ftr-325	3881	174	reports	report	NOUN
ftr-325	3881	175	and	and	CCONJ
ftr-325	3881	176	trial	trial	NOUN
ftr-325	3881	177	preparation	preparation	NOUN
ftr-325	3881	178	communications	communication	NOUN
ftr-325	3881	179	and	and	CCONJ
ftr-325	3881	180	materials	material	NOUN
ftr-325	3881	181	;	;	PUNCT
ftr-325	3881	182	(	(	PUNCT
ftr-325	3881	183	5	5	X
ftr-325	3881	184	)	)	PUNCT
ftr-325	3881	185	amending	amend	VERB
ftr-325	3881	186	rule	rule	NOUN
ftr-325	3881	187	121	121	NUM
ftr-325	3881	188	,	,	PUNCT
ftr-325	3881	189	summary	summary	NOUN
ftr-325	3881	190	judgment	judgment	NOUN
ftr-325	3881	191	,	,	PUNCT
ftr-325	3881	192	to	to	PART
ftr-325	3881	193	conform	conform	VERB
ftr-325	3881	194	the	the	DET
ftr-325	3881	195	rule	rule	NOUN
ftr-325	3881	196	with	with	ADP
ftr-325	3881	197	revisions	revision	NOUN
ftr-325	3881	198	to	to	PART
ftr-325	3881	199	rule	rule	VERB
ftr-325	3881	200	56	56	NUM
ftr-325	3881	201	of	of	ADP
ftr-325	3881	202	the	the	DET
ftr-325	3881	203	federal	federal	ADJ
ftr-325	3881	204	rules	rule	NOUN
ftr-325	3881	205	of	of	ADP
ftr-325	3881	206	civil	civil	ADJ
ftr-325	3881	207	procedure	procedure	NOUN
ftr-325	3881	208	;	;	PUNCT
ftr-325	3881	209	(	(	PUNCT
ftr-325	3881	210	6	6	X
ftr-325	3881	211	)	)	PUNCT
ftr-325	3881	212	amending	amend	VERB
ftr-325	3881	213	rule	rule	NOUN
ftr-325	3881	214	155	155	NUM
ftr-325	3881	215	to	to	PART
ftr-325	3881	216	clarify	clarify	VERB
ftr-325	3881	217	that	that	SCONJ
ftr-325	3881	218	computations	computation	NOUN
ftr-325	3881	219	may	may	AUX
ftr-325	3881	220	be	be	AUX
ftr-325	3881	221	filed	file	VERB
ftr-325	3881	222	in	in	ADP
ftr-325	3881	223	conjunction	conjunction	NOUN
ftr-325	3881	224	with	with	ADP
ftr-325	3881	225	dispositive	dispositive	ADJ
ftr-325	3881	226	orders	order	NOUN
ftr-325	3881	227	;	;	PUNCT
ftr-325	3881	228	(	(	PUNCT
ftr-325	3881	229	7	7	X
ftr-325	3881	230	)	)	PUNCT
ftr-325	3881	231	amending	amend	VERB
ftr-325	3881	232	rule	rule	NOUN
ftr-325	3881	233	241	241	NUM
ftr-325	3881	234	,	,	PUNCT
ftr-325	3881	235	commencement	commencement	NOUN
ftr-325	3881	236	of	of	ADP
ftr-325	3881	237	partnership	partnership	NOUN
ftr-325	3881	238	actions	action	NOUN
ftr-325	3881	239	,	,	PUNCT
ftr-325	3881	240	so	so	SCONJ
ftr-325	3881	241	that	that	SCONJ
ftr-325	3881	242	its	its	PRON
ftr-325	3881	243	notice	notice	NOUN
ftr-325	3881	244	provisions	provision	NOUN
ftr-325	3881	245	are	be	AUX
ftr-325	3881	246	consistent	consistent	ADJ
ftr-325	3881	247	with	with	ADP
ftr-325	3881	248	those	those	PRON
ftr-325	3881	249	of	of	ADP
ftr-325	3881	250	reg	reg	NOUN
ftr-325	3881	251	.	.	PUNCT
ftr-325	3882	1	§	§	PROPN
ftr-325	3882	2	301.6223(g)-1(b)(3	301.6223(g)-1(b)(3	NUM
ftr-325	3882	3	)	)	PUNCT
ftr-325	3882	4	;	;	PUNCT
ftr-325	3882	5	(	(	PUNCT
ftr-325	3882	6	8)	8)	NUM
ftr-325	3882	7	adopting	adopt	VERB
ftr-325	3882	8	new	new	ADJ
ftr-325	3882	9	rule	rule	NOUN
ftr-325	3882	10	345	345	NUM
ftr-325	3882	11	to	to	PART
ftr-325	3882	12	provide	provide	VERB
ftr-325	3882	13	privacy	privacy	NOUN
ftr-325	3882	14	protections	protection	NOUN
ftr-325	3882	15	in	in	ADP
ftr-325	3882	16	whistleblower	whistleblower	NOUN
ftr-325	3882	17	cases	case	NOUN
ftr-325	3882	18	;	;	PUNCT
ftr-325	3882	19	(	(	PUNCT
ftr-325	3882	20	9	9	X
ftr-325	3882	21	)	)	PUNCT
ftr-325	3882	22	amending	amend	VERB
ftr-325	3882	23	various	various	ADJ
ftr-325	3882	24	rules	rule	NOUN
ftr-325	3882	25	to	to	PART
ftr-325	3882	26	make	make	VERB
ftr-325	3882	27	conforming	conform	VERB
ftr-325	3882	28	changes	change	NOUN
ftr-325	3882	29	;	;	PUNCT
ftr-325	3882	30	and	and	CCONJ
ftr-325	3882	31	(	(	PUNCT
ftr-325	3882	32	10	10	NUM
ftr-325	3882	33	)	)	PUNCT
ftr-325	3882	34	providing	provide	VERB
ftr-325	3882	35	new	new	ADJ
ftr-325	3882	36	form	form	NOUN
ftr-325	3882	37	18	18	NUM
ftr-325	3882	38	in	in	ADP
ftr-325	3882	39	recognition	recognition	NOUN
ftr-325	3882	40	of	of	ADP
ftr-325	3882	41	28	28	NUM
ftr-325	3882	42	u.s.c	u.s.c	ADJ
ftr-325	3882	43	.	.	PUNCT
ftr-325	3883	1	sec	sec	PROPN
ftr-325	3883	2	.	.	PROPN
ftr-325	3883	3	1746	1746	NUM
ftr-325	3883	4	,	,	PUNCT
ftr-325	3883	5	which	which	PRON
ftr-325	3883	6	allows	allow	VERB
ftr-325	3883	7	an	an	DET
ftr-325	3883	8	unsworn	unsworn	ADJ
ftr-325	3883	9	declaration	declaration	NOUN
ftr-325	3883	10	to	to	PART
ftr-325	3883	11	substitute	substitute	VERB
ftr-325	3883	12	for	for	ADP
ftr-325	3883	13	an	an	DET
ftr-325	3883	14	affidavit	affidavit	NOUN
ftr-325	3883	15	.	.	PUNCT
ftr-325	3884	1	a.	a.	NOUN
ftr-325	3885	1	the	the	DET
ftr-325	3885	2	proposed	propose	VERB
ftr-325	3885	3	rules	rule	NOUN
ftr-325	3885	4	were	be	AUX
ftr-325	3885	5	adopted	adopt	VERB
ftr-325	3885	6	effective	effective	ADJ
ftr-325	3885	7	7/6/12	7/6/12	NUM
ftr-325	3885	8	.	.	PUNCT
ftr-325	3886	1	3	3	X
ftr-325	3886	2	.	.	X
ftr-325	3887	1	just	just	ADV
ftr-325	3887	2	because	because	SCONJ
ftr-325	3887	3	the	the	DET
ftr-325	3887	4	case	case	NOUN
ftr-325	3887	5	was	be	AUX
ftr-325	3887	6	an	an	DET
ftr-325	3887	7	s	s	NOUN
ftr-325	3887	8	case	case	NOUN
ftr-325	3887	9	doesn‘t	doesn‘t	NOUN
ftr-325	3887	10	entitle	entitle	VERB
ftr-325	3887	11	the	the	DET
ftr-325	3887	12	taxpayer	taxpayer	NOUN
ftr-325	3887	13	to	to	ADP
ftr-325	3887	14	a	a	DET
ftr-325	3887	15	mulligan	mulligan	NOUN
ftr-325	3887	16	.	.	PUNCT
ftr-325	3888	1	or	or	CCONJ
ftr-325	3888	2	,	,	PUNCT
ftr-325	3888	3	in	in	ADP
ftr-325	3888	4	other	other	ADJ
ftr-325	3888	5	words	word	NOUN
ftr-325	3888	6	,	,	PUNCT
ftr-325	3888	7	if	if	SCONJ
ftr-325	3888	8	you	you	PRON
ftr-325	3888	9	don‘t	don‘t	VERB
ftr-325	3888	10	want	want	VERB
ftr-325	3888	11	an	an	DET
ftr-325	3888	12	adverse	adverse	ADJ
ftr-325	3888	13	decision	decision	NOUN
ftr-325	3888	14	in	in	ADP
ftr-325	3888	15	an	an	DET
ftr-325	3888	16	s	s	NOUN
ftr-325	3888	17	case	case	NOUN
ftr-325	3888	18	,	,	PUNCT
ftr-325	3888	19	which	which	PRON
ftr-325	3888	20	would	would	AUX
ftr-325	3888	21	be	be	AUX
ftr-325	3888	22	res	res	NOUN
ftr-325	3888	23	judicata	judicata	NOUN
ftr-325	3888	24	,	,	PUNCT
ftr-325	3888	25	hire	hire	VERB
ftr-325	3888	26	john	john	PROPN
ftr-325	3888	27	w.	w.	PROPN
ftr-325	3888	28	davis	davis	PROPN
ftr-325	3888	29	to	to	PART
ftr-325	3888	30	represent	represent	VERB
ftr-325	3888	31	you	you	PRON
ftr-325	3888	32	in	in	ADP
ftr-325	3888	33	the	the	DET
ftr-325	3888	34	s	s	PART
ftr-325	3888	35	case	case	NOUN
ftr-325	3888	36	.	.	PUNCT
ftr-325	3889	1	koprowski	koprowski	PROPN
ftr-325	3889	2	v.	v.	PROPN
ftr-325	3889	3	commissioner	commissioner	PROPN
ftr-325	3889	4	,	,	PUNCT
ftr-325	3889	5	138	138	NUM
ftr-325	3889	6	t.c	t.c	PROPN
ftr-325	3889	7	.	.	PROPN
ftr-325	3889	8	54	54	NUM
ftr-325	3889	9	(	(	PUNCT
ftr-325	3889	10	2/6/12	2/6/12	NUM
ftr-325	3889	11	)	)	PUNCT
ftr-325	3889	12	.	.	PUNCT
ftr-325	3890	1	in	in	ADP
ftr-325	3890	2	a	a	DET
ftr-325	3890	3	reviewed	review	VERB
ftr-325	3890	4	decision	decision	NOUN
ftr-325	3890	5	by	by	ADP
ftr-325	3890	6	judge	judge	PROPN
ftr-325	3890	7	gustafson	gustafson	PROPN
ftr-325	3890	8	,	,	PUNCT
ftr-325	3890	9	the	the	DET
ftr-325	3890	10	tax	tax	NOUN
ftr-325	3890	11	court	court	NOUN
ftr-325	3890	12	held	hold	VERB
ftr-325	3890	13	(	(	PUNCT
ftr-325	3890	14	with	with	ADP
ftr-325	3890	15	no	no	DET
ftr-325	3890	16	dissents	dissent	NOUN
ftr-325	3890	17	)	)	PUNCT
ftr-325	3890	18	that	that	PRON
ftr-325	3890	19	res	re	NOUN
ftr-325	3890	20	judicata	judicata	NOUN
ftr-325	3890	21	attaches	attach	VERB
ftr-325	3890	22	to	to	ADP
ftr-325	3890	23	final	final	ADJ
ftr-325	3890	24	decisions	decision	NOUN
ftr-325	3890	25	in	in	ADP
ftr-325	3890	26	a	a	DET
ftr-325	3890	27	small	small	ADJ
ftr-325	3890	28	tax	tax	NOUN
ftr-325	3890	29	case	case	NOUN
ftr-325	3890	30	and	and	CCONJ
ftr-325	3890	31	bars	bar	NOUN
ftr-325	3890	32	relitigation	relitigation	NOUN
ftr-325	3890	33	of	of	ADP
ftr-325	3890	34	a	a	DET
ftr-325	3890	35	liability	liability	NOUN
ftr-325	3890	36	determined	determine	VERB
ftr-325	3890	37	in	in	ADP
ftr-325	3890	38	such	such	DET
ftr-325	3890	39	a	a	DET
ftr-325	3890	40	case	case	NOUN
ftr-325	3890	41	.	.	PUNCT
ftr-325	3891	1	in	in	ADP
ftr-325	3891	2	this	this	DET
ftr-325	3891	3	2013	2013	NUM
ftr-325	3891	4	]	]	PUNCT
ftr-325	3891	5	recent	recent	ADJ
ftr-325	3891	6	developments	development	NOUN
ftr-325	3891	7	in	in	ADP
ftr-325	3891	8	federal	federal	ADJ
ftr-325	3891	9	income	income	NOUN
ftr-325	3891	10	taxation	taxation	NOUN
ftr-325	3891	11	701	701	NUM
ftr-325	3891	12	case	case	NOUN
ftr-325	3891	13	the	the	DET
ftr-325	3891	14	taxpayer	taxpayer	NOUN
ftr-325	3891	15	was	be	AUX
ftr-325	3891	16	not	not	PART
ftr-325	3891	17	allowed	allow	VERB
ftr-325	3891	18	to	to	PART
ftr-325	3891	19	relitigate	relitigate	VERB
ftr-325	3891	20	a	a	DET
ftr-325	3891	21	clam	clam	NOUN
ftr-325	3891	22	for	for	ADP
ftr-325	3891	23	innocent	innocent	ADJ
ftr-325	3891	24	spouse	spouse	NOUN
ftr-325	3891	25	relief	relief	NOUN
ftr-325	3891	26	that	that	PRON
ftr-325	3891	27	could	could	AUX
ftr-325	3891	28	have	have	AUX
ftr-325	3891	29	been	be	AUX
ftr-325	3891	30	raised	raise	VERB
ftr-325	3891	31	in	in	ADP
ftr-325	3891	32	earlier	early	ADJ
ftr-325	3891	33	small	small	ADJ
ftr-325	3891	34	case	case	NOUN
ftr-325	3891	35	regarding	regard	VERB
ftr-325	3891	36	the	the	DET
ftr-325	3891	37	deficiency	deficiency	NOUN
ftr-325	3891	38	.	.	PUNCT
ftr-325	3892	1			X
ftr-325	3892	2	in	in	ADP
ftr-325	3892	3	a	a	DET
ftr-325	3892	4	concurring	concurring	NOUN
ftr-325	3892	5	opinion	opinion	NOUN
ftr-325	3892	6	,	,	PUNCT
ftr-325	3892	7	judge	judge	PROPN
ftr-325	3892	8	holmes	holmes	PROPN
ftr-325	3892	9	noted	note	VERB
ftr-325	3892	10	that	that	SCONJ
ftr-325	3892	11	―the	―the	DET
ftr-325	3892	12	same	same	ADJ
ftr-325	3892	13	result	result	NOUN
ftr-325	3892	14	will	will	AUX
ftr-325	3892	15	certainly	certainly	ADV
ftr-325	3892	16	follow	follow	VERB
ftr-325	3892	17	when	when	SCONJ
ftr-325	3892	18	the	the	DET
ftr-325	3892	19	[	[	X
ftr-325	3892	20	tax	tax	NOUN
ftr-325	3892	21	]	]	X
ftr-325	3892	22	court	court	NOUN
ftr-325	3892	23	finally	finally	ADV
ftr-325	3892	24	addresses	address	VERB
ftr-325	3892	25	the	the	DET
ftr-325	3892	26	question	question	NOUN
ftr-325	3892	27	of	of	ADP
ftr-325	3892	28	whether	whether	SCONJ
ftr-325	3892	29	decisions	decision	NOUN
ftr-325	3892	30	in	in	ADP
ftr-325	3892	31	s	s	PART
ftr-325	3892	32	cases	case	NOUN
ftr-325	3892	33	collaterally	collaterally	ADV
ftr-325	3892	34	estop	estop	VERB
ftr-325	3892	35	losing	lose	VERB
ftr-325	3892	36	parties	party	NOUN
ftr-325	3892	37	from	from	ADP
ftr-325	3892	38	relitigating	relitigate	VERB
ftr-325	3892	39	the	the	DET
ftr-325	3892	40	same	same	ADJ
ftr-325	3892	41	issues	issue	NOUN
ftr-325	3892	42	in	in	ADP
ftr-325	3892	43	later	later	ADV
ftr-325	3892	44	cases.‖	cases.‖	NOUN
ftr-325	3892	45	4	4	NUM
ftr-325	3892	46	.	.	PUNCT
ftr-325	3892	47	updating	update	VERB
ftr-325	3892	48	the	the	DET
ftr-325	3892	49	―independence‖	―independence‖	PROPN
ftr-325	3892	50	of	of	ADP
ftr-325	3892	51	appeals	appeal	NOUN
ftr-325	3892	52	.	.	PUNCT
ftr-325	3893	1	rev	rev	PROPN
ftr-325	3893	2	.	.	PROPN
ftr-325	3893	3	proc	proc	PROPN
ftr-325	3893	4	.	.	PUNCT
ftr-325	3894	1	2012	2012	NUM
ftr-325	3894	2	-	-	SYM
ftr-325	3894	3	18	18	NUM
ftr-325	3894	4	,	,	PUNCT
ftr-325	3894	5	2012	2012	NUM
ftr-325	3894	6	-	-	SYM
ftr-325	3894	7	10	10	NUM
ftr-325	3894	8	i.r.b	i.r.b	NOUN
ftr-325	3894	9	.	.	PUNCT
ftr-325	3895	1	455	455	NUM
ftr-325	3895	2	(	(	PUNCT
ftr-325	3895	3	2/15/12	2/15/12	NUM
ftr-325	3895	4	)	)	PUNCT
ftr-325	3895	5	.	.	PUNCT
ftr-325	3896	1	this	this	DET
ftr-325	3896	2	revenue	revenue	NOUN
ftr-325	3896	3	procedure	procedure	NOUN
ftr-325	3896	4	provides	provide	VERB
ftr-325	3896	5	comprehensive	comprehensive	ADJ
ftr-325	3896	6	guidance	guidance	NOUN
ftr-325	3896	7	in	in	ADP
ftr-325	3896	8	narrative	narrative	ADJ
ftr-325	3896	9	format	format	NOUN
ftr-325	3896	10	regarding	regard	VERB
ftr-325	3896	11	ex	ex	X
ftr-325	3896	12	parte	parte	NOUN
ftr-325	3896	13	communications	communication	NOUN
ftr-325	3896	14	between	between	ADP
ftr-325	3896	15	appeals	appeal	NOUN
ftr-325	3896	16	and	and	CCONJ
ftr-325	3896	17	other	other	ADJ
ftr-325	3896	18	irs	irs	PROPN
ftr-325	3896	19	functions	function	NOUN
ftr-325	3896	20	.	.	PUNCT
ftr-325	3897	1	rev	rev	PROPN
ftr-325	3897	2	.	.	PROPN
ftr-325	3897	3	proc	proc	PROPN
ftr-325	3897	4	.	.	PUNCT
ftr-325	3898	1	200043	200043	NUM
ftr-325	3898	2	,	,	PUNCT
ftr-325	3898	3	200	200	NUM
ftr-325	3898	4	-	-	SYM
ftr-325	3898	5	2	2	NUM
ftr-325	3898	6	c.b	c.b	PROPN
ftr-325	3898	7	.	.	PROPN
ftr-325	3898	8	404	404	NUM
ftr-325	3898	9	was	be	AUX
ftr-325	3898	10	amplified	amplify	VERB
ftr-325	3898	11	,	,	PUNCT
ftr-325	3898	12	modified	modify	VERB
ftr-325	3898	13	and	and	CCONJ
ftr-325	3898	14	superseded	supersede	VERB
ftr-325	3898	15	.	.	PUNCT
ftr-325	3899	1	5	5	X
ftr-325	3899	2	.	.	X
ftr-325	3899	3	irs	irs	PROPN
ftr-325	3899	4	provides	provide	VERB
ftr-325	3899	5	―fresh	―fresh	PRON
ftr-325	3899	6	start‖	start‖	VERB
ftr-325	3899	7	penalty	penalty	NOUN
ftr-325	3899	8	relief	relief	NOUN
ftr-325	3899	9	for	for	ADP
ftr-325	3899	10	the	the	DET
ftr-325	3899	11	faltering	faltering	ADJ
ftr-325	3899	12	self	self	NOUN
ftr-325	3899	13	-	-	PUNCT
ftr-325	3899	14	employed	employ	VERB
ftr-325	3899	15	and	and	CCONJ
ftr-325	3899	16	the	the	DET
ftr-325	3899	17	unemployed	unemployed	ADJ
ftr-325	3899	18	.	.	PUNCT
ftr-325	3900	1	ir-2012	ir-2012	NOUN
ftr-325	3900	2	-	-	PUNCT
ftr-325	3900	3	31	31	NUM
ftr-325	3900	4	(	(	PUNCT
ftr-325	3900	5	3/7/12	3/7/12	NUM
ftr-325	3900	6	)	)	PUNCT
ftr-325	3900	7	.	.	PUNCT
ftr-325	3901	1	relief	relief	NOUN
ftr-325	3901	2	for	for	ADP
ftr-325	3901	3	the	the	DET
ftr-325	3901	4	failure	failure	NOUN
ftr-325	3901	5	-	-	PUNCT
ftr-325	3901	6	to	to	ADP
ftr-325	3901	7	-	-	PUNCT
ftr-325	3901	8	pay	pay	VERB
ftr-325	3901	9	penalty	penalty	NOUN
ftr-325	3901	10	of	of	ADP
ftr-325	3901	11	0.5	0.5	NUM
ftr-325	3901	12	percent	percent	NOUN
ftr-325	3901	13	per	per	ADP
ftr-325	3901	14	month	month	NOUN
ftr-325	3901	15	(	(	PUNCT
ftr-325	3901	16	up	up	ADP
ftr-325	3901	17	to	to	ADP
ftr-325	3901	18	a	a	DET
ftr-325	3901	19	maximum	maximum	NOUN
ftr-325	3901	20	of	of	ADP
ftr-325	3901	21	25	25	NUM
ftr-325	3901	22	percent	percent	NOUN
ftr-325	3901	23	)	)	PUNCT
ftr-325	3901	24	is	be	AUX
ftr-325	3901	25	provided	provide	VERB
ftr-325	3901	26	for	for	ADP
ftr-325	3901	27	otherwise	otherwise	ADV
ftr-325	3901	28	compliant	compliant	ADJ
ftr-325	3901	29	taxpayers	taxpayer	NOUN
ftr-325	3901	30	who	who	PRON
ftr-325	3901	31	are	be	AUX
ftr-325	3901	32	either	either	PRON
ftr-325	3901	33	wage	wage	NOUN
ftr-325	3901	34	earners	earner	NOUN
ftr-325	3901	35	who	who	PRON
ftr-325	3901	36	have	have	AUX
ftr-325	3901	37	been	be	AUX
ftr-325	3901	38	unemployed	unemployed	ADJ
ftr-325	3901	39	for	for	ADP
ftr-325	3901	40	at	at	ADV
ftr-325	3901	41	least	least	ADV
ftr-325	3901	42	30	30	NUM
ftr-325	3901	43	days	day	NOUN
ftr-325	3901	44	during	during	ADP
ftr-325	3901	45	2011	2011	NUM
ftr-325	3901	46	and	and	CCONJ
ftr-325	3901	47	2012	2012	NUM
ftr-325	3901	48	(	(	PUNCT
ftr-325	3901	49	up	up	ADP
ftr-325	3901	50	to	to	ADP
ftr-325	3901	51	the	the	DET
ftr-325	3901	52	4/17/12	4/17/12	PROPN
ftr-325	3901	53	filing	filing	NOUN
ftr-325	3901	54	deadline	deadline	NOUN
ftr-325	3901	55	)	)	PUNCT
ftr-325	3901	56	or	or	CCONJ
ftr-325	3901	57	self	self	NOUN
ftr-325	3901	58	-	-	PUNCT
ftr-325	3901	59	employed	employ	VERB
ftr-325	3901	60	people	people	NOUN
ftr-325	3901	61	who	who	PRON
ftr-325	3901	62	experienced	experience	VERB
ftr-325	3901	63	a	a	DET
ftr-325	3901	64	25	25	NUM
ftr-325	3901	65	percent	percent	NOUN
ftr-325	3901	66	or	or	CCONJ
ftr-325	3901	67	greater	great	ADJ
ftr-325	3901	68	reduction	reduction	NOUN
ftr-325	3901	69	in	in	ADP
ftr-325	3901	70	business	business	NOUN
ftr-325	3901	71	income	income	NOUN
ftr-325	3901	72	due	due	ADP
ftr-325	3901	73	to	to	ADP
ftr-325	3901	74	the	the	DET
ftr-325	3901	75	economy	economy	NOUN
ftr-325	3901	76	.	.	PUNCT
ftr-325	3902	1	the	the	DET
ftr-325	3902	2	announcement	announcement	NOUN
ftr-325	3902	3	also	also	ADV
ftr-325	3902	4	doubles	double	VERB
ftr-325	3902	5	the	the	DET
ftr-325	3902	6	dollar	dollar	NOUN
ftr-325	3902	7	threshold	threshold	NOUN
ftr-325	3902	8	for	for	ADP
ftr-325	3902	9	tax	tax	NOUN
ftr-325	3902	10	balance	balance	NOUN
ftr-325	3902	11	due	due	ADJ
ftr-325	3902	12	amount	amount	NOUN
ftr-325	3902	13	that	that	PRON
ftr-325	3902	14	qualifies	qualify	VERB
ftr-325	3902	15	for	for	ADP
ftr-325	3902	16	the	the	DET
ftr-325	3902	17	streamlined	streamlined	ADJ
ftr-325	3902	18	installment	installment	NOUN
ftr-325	3902	19	agreement	agreement	NOUN
ftr-325	3902	20	program	program	NOUN
ftr-325	3902	21	from	from	ADP
ftr-325	3902	22	$	$	SYM
ftr-325	3902	23	25,000	25,000	NUM
ftr-325	3902	24	to	to	PART
ftr-325	3902	25	$	$	SYM
ftr-325	3902	26	50,000	50,000	NUM
ftr-325	3902	27	and	and	CCONJ
ftr-325	3902	28	raises	raise	VERB
ftr-325	3902	29	the	the	DET
ftr-325	3902	30	term	term	NOUN
ftr-325	3902	31	for	for	ADP
ftr-325	3902	32	such	such	ADJ
ftr-325	3902	33	agreements	agreement	NOUN
ftr-325	3902	34	from	from	ADP
ftr-325	3902	35	five	five	NUM
ftr-325	3902	36	years	year	NOUN
ftr-325	3902	37	to	to	ADP
ftr-325	3902	38	six	six	NUM
ftr-325	3902	39	years	year	NOUN
ftr-325	3902	40	;	;	PUNCT
ftr-325	3902	41	these	these	DET
ftr-325	3902	42	programs	program	NOUN
ftr-325	3902	43	can	can	AUX
ftr-325	3902	44	be	be	AUX
ftr-325	3902	45	set	set	VERB
ftr-325	3902	46	up	up	ADP
ftr-325	3902	47	on	on	ADP
ftr-325	3902	48	the	the	DET
ftr-325	3902	49	irs	irs	PROPN
ftr-325	3902	50	website	website	NOUN
ftr-325	3902	51	without	without	ADP
ftr-325	3902	52	the	the	DET
ftr-325	3902	53	filing	filing	NOUN
ftr-325	3902	54	of	of	ADP
ftr-325	3902	55	form	form	NOUN
ftr-325	3902	56	433	433	NUM
ftr-325	3902	57	-	-	PUNCT
ftr-325	3902	58	a	a	NOUN
ftr-325	3902	59	or	or	CCONJ
ftr-325	3902	60	form	form	VERB
ftr-325	3902	61	433	433	NUM
ftr-325	3902	62	-	-	PUNCT
ftr-325	3902	63	f	f	ADJ
ftr-325	3902	64	financial	financial	ADJ
ftr-325	3902	65	statements	statement	NOUN
ftr-325	3902	66	.	.	PUNCT
ftr-325	3903	1	a.	a.	NOUN
ftr-325	3903	2	the	the	DET
ftr-325	3903	3	irs	irs	PROPN
ftr-325	3903	4	announces	announce	VERB
ftr-325	3903	5	more	more	ADV
ftr-325	3903	6	flexible	flexible	ADJ
ftr-325	3903	7	offerin	offerin	NOUN
ftr-325	3903	8	-	-	PUNCT
ftr-325	3903	9	compromise	compromise	NOUN
ftr-325	3903	10	terms	term	NOUN
ftr-325	3903	11	.	.	PUNCT
ftr-325	3904	1	ir-2012	ir-2012	NOUN
ftr-325	3904	2	-	-	PUNCT
ftr-325	3904	3	53	53	NUM
ftr-325	3904	4	(	(	PUNCT
ftr-325	3904	5	5/21/12	5/21/12	NUM
ftr-325	3904	6	)	)	PUNCT
ftr-325	3904	7	.	.	PUNCT
ftr-325	3905	1	the	the	DET
ftr-325	3905	2	irs	irs	PROPN
ftr-325	3905	3	announced	announce	VERB
ftr-325	3905	4	an	an	DET
ftr-325	3905	5	expansion	expansion	NOUN
ftr-325	3905	6	of	of	ADP
ftr-325	3905	7	its	its	PRON
ftr-325	3905	8	―fresh	―fresh	PROPN
ftr-325	3905	9	start‖	start‖	PROPN
ftr-325	3905	10	initiative	initiative	NOUN
ftr-325	3905	11	that	that	PRON
ftr-325	3905	12	would	would	AUX
ftr-325	3905	13	enable	enable	VERB
ftr-325	3905	14	taxpayers	taxpayer	NOUN
ftr-325	3905	15	to	to	PART
ftr-325	3905	16	revise	revise	VERB
ftr-325	3905	17	their	their	PRON
ftr-325	3905	18	tax	tax	NOUN
ftr-325	3905	19	problems	problem	NOUN
ftr-325	3905	20	in	in	ADP
ftr-325	3905	21	as	as	ADV
ftr-325	3905	22	little	little	ADJ
ftr-325	3905	23	as	as	ADP
ftr-325	3905	24	two	two	NUM
ftr-325	3905	25	years	year	NOUN
ftr-325	3905	26	(	(	PUNCT
ftr-325	3905	27	compared	compare	VERB
ftr-325	3905	28	to	to	ADP
ftr-325	3905	29	the	the	DET
ftr-325	3905	30	four	four	NUM
ftr-325	3905	31	or	or	CCONJ
ftr-325	3905	32	five	five	NUM
ftr-325	3905	33	years	year	NOUN
ftr-325	3905	34	in	in	ADP
ftr-325	3905	35	the	the	DET
ftr-325	3905	36	past	past	NOUN
ftr-325	3905	37	)	)	PUNCT
ftr-325	3905	38	.	.	PUNCT
ftr-325	3906	1	the	the	DET
ftr-325	3906	2	changes	change	NOUN
ftr-325	3906	3	include	include	VERB
ftr-325	3906	4	:	:	PUNCT
ftr-325	3906	5	(	(	PUNCT
ftr-325	3906	6	1	1	X
ftr-325	3906	7	)	)	PUNCT
ftr-325	3906	8	revising	revise	VERB
ftr-325	3906	9	the	the	DET
ftr-325	3906	10	calculation	calculation	NOUN
ftr-325	3906	11	for	for	ADP
ftr-325	3906	12	the	the	DET
ftr-325	3906	13	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3906	14	future	future	ADJ
ftr-325	3906	15	income	income	NOUN
ftr-325	3906	16	;	;	PUNCT
ftr-325	3906	17	(	(	PUNCT
ftr-325	3906	18	2	2	X
ftr-325	3906	19	)	)	PUNCT
ftr-325	3906	20	allowing	allow	VERB
ftr-325	3906	21	taxpayers	taxpayer	NOUN
ftr-325	3906	22	to	to	PART
ftr-325	3906	23	repay	repay	VERB
ftr-325	3906	24	their	their	PRON
ftr-325	3906	25	student	student	NOUN
ftr-325	3906	26	loans	loan	NOUN
ftr-325	3906	27	;	;	PUNCT
ftr-325	3906	28	(	(	PUNCT
ftr-325	3906	29	3	3	X
ftr-325	3906	30	)	)	PUNCT
ftr-325	3906	31	allowing	allow	VERB
ftr-325	3906	32	taxpayers	taxpayer	NOUN
ftr-325	3906	33	to	to	PART
ftr-325	3906	34	pay	pay	VERB
ftr-325	3906	35	state	state	NOUN
ftr-325	3906	36	and	and	CCONJ
ftr-325	3906	37	local	local	ADJ
ftr-325	3906	38	delinquent	delinquent	ADJ
ftr-325	3906	39	taxes	taxis	NOUN
ftr-325	3906	40	;	;	PUNCT
ftr-325	3906	41	and	and	CCONJ
ftr-325	3906	42	(	(	PUNCT
ftr-325	3906	43	4	4	X
ftr-325	3906	44	)	)	PUNCT
ftr-325	3906	45	expanding	expand	VERB
ftr-325	3906	46	the	the	DET
ftr-325	3906	47	allowable	allowable	ADJ
ftr-325	3906	48	living	live	VERB
ftr-325	3906	49	expense	expense	NOUN
ftr-325	3906	50	allowance	allowance	NOUN
ftr-325	3906	51	category	category	NOUN
ftr-325	3906	52	and	and	CCONJ
ftr-325	3906	53	amount	amount	NOUN
ftr-325	3906	54	.	.	PUNCT
ftr-325	3907	1	6	6	X
ftr-325	3907	2	.	.	X
ftr-325	3908	1	no	no	DET
ftr-325	3908	2	evidence	evidence	NOUN
ftr-325	3908	3	of	of	ADP
ftr-325	3908	4	this	this	PRON
ftr-325	3908	5	,	,	PUNCT
ftr-325	3908	6	no	no	DET
ftr-325	3908	7	evidence	evidence	NOUN
ftr-325	3908	8	of	of	ADP
ftr-325	3908	9	that	that	PRON
ftr-325	3908	10	,	,	PUNCT
ftr-325	3908	11	no	no	DET
ftr-325	3908	12	memory	memory	NOUN
ftr-325	3908	13	of	of	ADP
ftr-325	3908	14	anything	anything	PRON
ftr-325	3908	15	—	—	PUNCT
ftr-325	3908	16	how	how	SCONJ
ftr-325	3908	17	in	in	ADP
ftr-325	3908	18	the	the	DET
ftr-325	3908	19	world	world	NOUN
ftr-325	3908	20	did	do	AUX
ftr-325	3908	21	this	this	DET
ftr-325	3908	22	taxpayer	taxpayer	NOUN
ftr-325	3908	23	expect	expect	VERB
ftr-325	3908	24	to	to	PART
ftr-325	3908	25	prove	prove	VERB
ftr-325	3908	26	that	that	SCONJ
ftr-325	3908	27	it	it	PRON
ftr-325	3908	28	actually	actually	ADV
ftr-325	3908	29	had	have	AUX
ftr-325	3908	30	filed	file	VERB
ftr-325	3908	31	a	a	DET
ftr-325	3908	32	refund	refund	NOUN
ftr-325	3908	33	claim	claim	NOUN
ftr-325	3908	34	?	?	PUNCT
ftr-325	3909	1	maine	maine	PROPN
ftr-325	3909	2	medical	medical	PROPN
ftr-325	3909	3	center	center	PROPN
ftr-325	3909	4	v.	v.	CCONJ
ftr-325	3909	5	united	united	PROPN
ftr-325	3909	6	states	states	PROPN
ftr-325	3909	7	,	,	PUNCT
ftr-325	3909	8	675	675	NUM
ftr-325	3909	9	f.3d	f.3d	NUM
ftr-325	3909	10	110	110	NUM
ftr-325	3909	11	(	(	PUNCT
ftr-325	3909	12	1st	1st	ADJ
ftr-325	3909	13	cir	cir	NOUN
ftr-325	3909	14	.	.	PUNCT
ftr-325	3910	1	3/30/12	3/30/12	NUM
ftr-325	3910	2	)	)	PUNCT
ftr-325	3910	3	.	.	PUNCT
ftr-325	3911	1	the	the	DET
ftr-325	3911	2	issue	issue	NOUN
ftr-325	3911	3	in	in	ADP
ftr-325	3911	4	this	this	DET
ftr-325	3911	5	case	case	NOUN
ftr-325	3911	6	was	be	AUX
ftr-325	3911	7	whether	whether	SCONJ
ftr-325	3911	8	an	an	DET
ftr-325	3911	9	administrative	administrative	ADJ
ftr-325	3911	10	refund	refund	NOUN
ftr-325	3911	11	claim	claim	NOUN
ftr-325	3911	12	had	have	AUX
ftr-325	3911	13	been	be	AUX
ftr-325	3911	14	timely	timely	ADV
ftr-325	3911	15	filed	file	VERB
ftr-325	3911	16	.	.	PUNCT
ftr-325	3912	1	no	no	DET
ftr-325	3912	2	one	one	PRON
ftr-325	3912	3	could	could	AUX
ftr-325	3912	4	locate	locate	VERB
ftr-325	3912	5	a	a	DET
ftr-325	3912	6	certified	certify	VERB
ftr-325	3912	7	mail	mail	NOUN
ftr-325	3912	8	receipt	receipt	NOUN
ftr-325	3912	9	or	or	CCONJ
ftr-325	3912	10	return	return	VERB
ftr-325	3912	11	receipt	receipt	NOUN
ftr-325	3912	12	.	.	PUNCT
ftr-325	3913	1	no	no	DET
ftr-325	3913	2	agent	agent	NOUN
ftr-325	3913	3	of	of	ADP
ftr-325	3913	4	the	the	DET
ftr-325	3913	5	taxpayer	taxpayer	NOUN
ftr-325	3913	6	had	have	VERB
ftr-325	3913	7	a	a	DET
ftr-325	3913	8	specific	specific	ADJ
ftr-325	3913	9	memory	memory	NOUN
ftr-325	3913	10	of	of	ADP
ftr-325	3913	11	mailing	mail	VERB
ftr-325	3913	12	the	the	DET
ftr-325	3913	13	claim	claim	NOUN
ftr-325	3913	14	,	,	PUNCT
ftr-325	3913	15	and	and	CCONJ
ftr-325	3913	16	no	no	DET
ftr-325	3913	17	one	one	NOUN
ftr-325	3913	18	was	be	AUX
ftr-325	3913	19	aware	aware	ADJ
ftr-325	3913	20	of	of	ADP
ftr-325	3913	21	the	the	DET
ftr-325	3913	22	identity	identity	NOUN
ftr-325	3913	23	702	702	NUM
ftr-325	3914	1	florida	florida	PROPN
ftr-325	3914	2	tax	tax	NOUN
ftr-325	3914	3	review	review	NOUN
ftr-325	3915	1	[	[	X
ftr-325	3915	2	vol	vol	NOUN
ftr-325	3915	3	.	.	PUNCT
ftr-325	3916	1	13:10	13:10	NUM
ftr-325	3916	2	of	of	ADP
ftr-325	3916	3	the	the	DET
ftr-325	3916	4	postal	postal	ADJ
ftr-325	3916	5	service	service	NOUN
ftr-325	3916	6	employee	employee	NOUN
ftr-325	3916	7	who	who	PRON
ftr-325	3916	8	would	would	AUX
ftr-325	3916	9	have	have	AUX
ftr-325	3916	10	dealt	deal	VERB
ftr-325	3916	11	with	with	ADP
ftr-325	3916	12	the	the	DET
ftr-325	3916	13	mailing	mailing	NOUN
ftr-325	3916	14	of	of	ADP
ftr-325	3916	15	the	the	DET
ftr-325	3916	16	claim	claim	NOUN
ftr-325	3916	17	.	.	PUNCT
ftr-325	3917	1	the	the	DET
ftr-325	3917	2	irs	irs	PROPN
ftr-325	3917	3	asserted	assert	VERB
ftr-325	3917	4	that	that	SCONJ
ftr-325	3917	5	it	it	PRON
ftr-325	3917	6	has	have	VERB
ftr-325	3917	7	no	no	DET
ftr-325	3917	8	record	record	NOUN
ftr-325	3917	9	of	of	ADP
ftr-325	3917	10	ever	ever	ADV
ftr-325	3917	11	receiving	receive	VERB
ftr-325	3917	12	the	the	DET
ftr-325	3917	13	claim	claim	NOUN
ftr-325	3917	14	.	.	PUNCT
ftr-325	3918	1	the	the	DET
ftr-325	3918	2	first	first	ADJ
ftr-325	3918	3	circuit	circuit	NOUN
ftr-325	3918	4	(	(	PUNCT
ftr-325	3918	5	judge	judge	PROPN
ftr-325	3918	6	stahl	stahl	PROPN
ftr-325	3918	7	)	)	PUNCT
ftr-325	3918	8	held	hold	VERB
ftr-325	3918	9	that	that	SCONJ
ftr-325	3918	10	reg	reg	NOUN
ftr-325	3918	11	.	.	PUNCT
ftr-325	3919	1	§	§	PROPN
ftr-325	3919	2	301.7502	301.7502	PROPN
ftr-325	3919	3	-	-	NOUN
ftr-325	3919	4	1(e	1(e	NUM
ftr-325	3919	5	)	)	PUNCT
ftr-325	3919	6	,	,	PUNCT
ftr-325	3919	7	promulgated	promulgate	VERB
ftr-325	3919	8	in	in	ADP
ftr-325	3919	9	2011	2011	NUM
ftr-325	3919	10	,	,	PUNCT
ftr-325	3919	11	forecloses	foreclose	VERB
ftr-325	3919	12	the	the	DET
ftr-325	3919	13	use	use	NOUN
ftr-325	3919	14	of	of	ADP
ftr-325	3919	15	extrinsic	extrinsic	ADJ
ftr-325	3919	16	evidence	evidence	NOUN
ftr-325	3919	17	–	–	PUNCT
ftr-325	3919	18	not	not	PART
ftr-325	3919	19	that	that	SCONJ
ftr-325	3919	20	there	there	PRON
ftr-325	3919	21	really	really	ADV
ftr-325	3919	22	could	could	AUX
ftr-325	3919	23	have	have	AUX
ftr-325	3919	24	been	be	AUX
ftr-325	3919	25	any	any	DET
ftr-325	3919	26	such	such	ADJ
ftr-325	3919	27	evidence	evidence	NOUN
ftr-325	3919	28	after	after	SCONJ
ftr-325	3919	29	all	all	PRON
ftr-325	3919	30	of	of	ADP
ftr-325	3919	31	the	the	DET
ftr-325	3919	32	things	thing	NOUN
ftr-325	3919	33	about	about	ADP
ftr-325	3919	34	which	which	PRON
ftr-325	3919	35	there	there	PRON
ftr-325	3919	36	was	be	VERB
ftr-325	3919	37	no	no	DET
ftr-325	3919	38	evidence	evidence	NOUN
ftr-325	3919	39	had	have	AUX
ftr-325	3919	40	been	be	AUX
ftr-325	3919	41	ascertained	ascertain	VERB
ftr-325	3919	42	–	–	PUNCT
ftr-325	3919	43	as	as	ADP
ftr-325	3919	44	a	a	DET
ftr-325	3919	45	means	means	NOUN
ftr-325	3919	46	of	of	ADP
ftr-325	3919	47	proving	prove	VERB
ftr-325	3919	48	a	a	DET
ftr-325	3919	49	timely	timely	ADJ
ftr-325	3919	50	postmark	postmark	NOUN
ftr-325	3919	51	.	.	PUNCT
ftr-325	3920	1	thus	thus	ADV
ftr-325	3920	2	there	there	PRON
ftr-325	3920	3	was	be	VERB
ftr-325	3920	4	no	no	DET
ftr-325	3920	5	jurisdiction	jurisdiction	NOUN
ftr-325	3920	6	to	to	PART
ftr-325	3920	7	hear	hear	VERB
ftr-325	3920	8	a	a	DET
ftr-325	3920	9	refund	refund	NOUN
ftr-325	3920	10	suit	suit	NOUN
ftr-325	3920	11	.	.	PUNCT
ftr-325	3921	1	the	the	DET
ftr-325	3921	2	court	court	NOUN
ftr-325	3921	3	acknowledged	acknowledge	VERB
ftr-325	3921	4	that	that	SCONJ
ftr-325	3921	5	in	in	ADP
ftr-325	3921	6	cases	case	NOUN
ftr-325	3921	7	decided	decide	VERB
ftr-325	3921	8	before	before	ADP
ftr-325	3921	9	the	the	DET
ftr-325	3921	10	promulgation	promulgation	NOUN
ftr-325	3921	11	of	of	ADP
ftr-325	3921	12	reg	reg	NOUN
ftr-325	3921	13	.	.	PUNCT
ftr-325	3922	1	§	§	PROPN
ftr-325	3922	2	301.7502	301.7502	PROPN
ftr-325	3922	3	-	-	NOUN
ftr-325	3922	4	1(e	1(e	NUM
ftr-325	3922	5	)	)	PUNCT
ftr-325	3922	6	,	,	PUNCT
ftr-325	3922	7	see	see	VERB
ftr-325	3922	8	anderson	anderson	PROPN
ftr-325	3922	9	v.	v.	PROPN
ftr-325	3922	10	united	united	PROPN
ftr-325	3922	11	states	states	PROPN
ftr-325	3922	12	,	,	PUNCT
ftr-325	3922	13	966	966	NUM
ftr-325	3922	14	f.2d	f.2d	ADP
ftr-325	3922	15	487	487	NUM
ftr-325	3922	16	(	(	PUNCT
ftr-325	3922	17	9th	9th	ADJ
ftr-325	3922	18	cir	cir	NOUN
ftr-325	3922	19	.	.	PROPN
ftr-325	3922	20	1992	1992	NUM
ftr-325	3922	21	)	)	PUNCT
ftr-325	3922	22	;	;	PUNCT
ftr-325	3922	23	estate	estate	NOUN
ftr-325	3922	24	of	of	ADP
ftr-325	3922	25	wood	wood	NOUN
ftr-325	3922	26	v.	v.	ADP
ftr-325	3922	27	commissioner	commissioner	NOUN
ftr-325	3922	28	,	,	PUNCT
ftr-325	3922	29	909	909	NUM
ftr-325	3922	30	f.2d	f.2d	NOUN
ftr-325	3922	31	.	.	PROPN
ftr-325	3922	32	1155	1155	NUM
ftr-325	3922	33	(	(	PUNCT
ftr-325	3922	34	8th	8th	ADJ
ftr-325	3922	35	cir	cir	NOUN
ftr-325	3922	36	.	.	PUNCT
ftr-325	3922	37	1990	1990	NUM
ftr-325	3922	38	)	)	PUNCT
ftr-325	3922	39	,	,	PUNCT
ftr-325	3922	40	other	other	ADJ
ftr-325	3922	41	circuits	circuit	NOUN
ftr-325	3922	42	had	have	AUX
ftr-325	3922	43	held	hold	VERB
ftr-325	3922	44	that	that	SCONJ
ftr-325	3922	45	a	a	DET
ftr-325	3922	46	taxpayer	taxpayer	NOUN
ftr-325	3922	47	was	be	AUX
ftr-325	3922	48	entitled	entitle	VERB
ftr-325	3922	49	to	to	PART
ftr-325	3922	50	prove	prove	VERB
ftr-325	3922	51	via	via	ADP
ftr-325	3922	52	extrinsic	extrinsic	ADJ
ftr-325	3922	53	evidence	evidence	NOUN
ftr-325	3922	54	that	that	SCONJ
ftr-325	3922	55	its	its	PRON
ftr-325	3922	56	refund	refund	NOUN
ftr-325	3922	57	claim	claim	NOUN
ftr-325	3922	58	had	have	AUX
ftr-325	3922	59	a	a	DET
ftr-325	3922	60	timely	timely	ADJ
ftr-325	3922	61	postmark	postmark	NOUN
ftr-325	3922	62	,	,	PUNCT
ftr-325	3922	63	but	but	CCONJ
ftr-325	3922	64	described	describe	VERB
ftr-325	3922	65	the	the	DET
ftr-325	3922	66	holding	holding	NOUN
ftr-325	3922	67	in	in	ADP
ftr-325	3922	68	those	those	DET
ftr-325	3922	69	cases	case	NOUN
ftr-325	3922	70	as	as	SCONJ
ftr-325	3922	71	limited	limit	VERB
ftr-325	3922	72	to	to	ADP
ftr-325	3922	73	allowing	allow	VERB
ftr-325	3922	74	the	the	DET
ftr-325	3922	75	extrinsic	extrinsic	ADJ
ftr-325	3922	76	evidence	evidence	NOUN
ftr-325	3922	77	to	to	PART
ftr-325	3922	78	give	give	VERB
ftr-325	3922	79	rise	rise	NOUN
ftr-325	3922	80	to	to	ADP
ftr-325	3922	81	the	the	DET
ftr-325	3922	82	common	common	ADJ
ftr-325	3922	83	law	law	NOUN
ftr-325	3922	84	presumption	presumption	NOUN
ftr-325	3922	85	of	of	ADP
ftr-325	3922	86	delivery	delivery	NOUN
ftr-325	3922	87	in	in	ADP
ftr-325	3922	88	a	a	DET
ftr-325	3922	89	§	§	PROPN
ftr-325	3922	90	7502	7502	NUM
ftr-325	3922	91	context	context	NOUN
ftr-325	3922	92	and	and	CCONJ
ftr-325	3922	93	were	be	AUX
ftr-325	3922	94	thus	thus	ADV
ftr-325	3922	95	not	not	PART
ftr-325	3922	96	applicable	applicable	ADJ
ftr-325	3922	97	because	because	SCONJ
ftr-325	3922	98	there	there	PRON
ftr-325	3922	99	was	be	VERB
ftr-325	3922	100	no	no	DET
ftr-325	3922	101	evidence	evidence	NOUN
ftr-325	3922	102	that	that	SCONJ
ftr-325	3922	103	the	the	DET
ftr-325	3922	104	irs	irs	PROPN
ftr-325	3922	105	ever	ever	ADV
ftr-325	3922	106	received	receive	VERB
ftr-325	3922	107	the	the	DET
ftr-325	3922	108	refund	refund	NOUN
ftr-325	3922	109	claim	claim	NOUN
ftr-325	3922	110	.	.	PUNCT
ftr-325	3923	1	7	7	X
ftr-325	3923	2	.	.	X
ftr-325	3923	3	a	a	DET
ftr-325	3923	4	zero	zero	NUM
ftr-325	3923	5	return	return	NOUN
ftr-325	3923	6	is	be	AUX
ftr-325	3923	7	a	a	DET
ftr-325	3923	8	nothing	nothing	PRON
ftr-325	3923	9	.	.	PUNCT
ftr-325	3924	1	waltner	waltner	PROPN
ftr-325	3924	2	v.	v.	PROPN
ftr-325	3924	3	united	united	PROPN
ftr-325	3924	4	states	states	PROPN
ftr-325	3924	5	,	,	PUNCT
ftr-325	3924	6	679	679	NUM
ftr-325	3924	7	f.3d	f.3d	NUM
ftr-325	3924	8	1329	1329	NUM
ftr-325	3924	9	(	(	PUNCT
ftr-325	3924	10	fed	fed	PROPN
ftr-325	3924	11	.	.	PUNCT
ftr-325	3924	12	cir	cir	PROPN
ftr-325	3924	13	.	.	PUNCT
ftr-325	3925	1	4/19/12	4/19/12	NUM
ftr-325	3925	2	)	)	PUNCT
ftr-325	3925	3	.	.	PUNCT
ftr-325	3926	1	the	the	DET
ftr-325	3926	2	federal	federal	ADJ
ftr-325	3926	3	circuit	circuit	PROPN
ftr-325	3926	4	(	(	PUNCT
ftr-325	3926	5	judge	judge	PROPN
ftr-325	3926	6	prost	prost	PROPN
ftr-325	3926	7	)	)	PUNCT
ftr-325	3926	8	held	hold	VERB
ftr-325	3926	9	that	that	SCONJ
ftr-325	3926	10	amended	amend	VERB
ftr-325	3926	11	returns	return	NOUN
ftr-325	3926	12	showing	show	VERB
ftr-325	3926	13	zeros	zero	NOUN
ftr-325	3926	14	for	for	ADP
ftr-325	3926	15	all	all	DET
ftr-325	3926	16	income	income	NOUN
ftr-325	3926	17	items	item	NOUN
ftr-325	3926	18	and	and	CCONJ
ftr-325	3926	19	income	income	NOUN
ftr-325	3926	20	taxes	taxis	NOUN
ftr-325	3926	21	withheld	withhold	VERB
ftr-325	3926	22	were	be	AUX
ftr-325	3926	23	not	not	PART
ftr-325	3926	24	a	a	DET
ftr-325	3926	25	valid	valid	ADJ
ftr-325	3926	26	tax	tax	NOUN
ftr-325	3926	27	returns	return	NOUN
ftr-325	3926	28	,	,	PUNCT
ftr-325	3926	29	and	and	CCONJ
ftr-325	3926	30	hence	hence	ADV
ftr-325	3926	31	not	not	PART
ftr-325	3926	32	valid	valid	ADJ
ftr-325	3926	33	administrative	administrative	ADJ
ftr-325	3926	34	refund	refund	NOUN
ftr-325	3926	35	claims	claim	NOUN
ftr-325	3926	36	.	.	PUNCT
ftr-325	3927	1	thus	thus	ADV
ftr-325	3927	2	there	there	PRON
ftr-325	3927	3	was	be	VERB
ftr-325	3927	4	no	no	DET
ftr-325	3927	5	jurisdiction	jurisdiction	NOUN
ftr-325	3927	6	to	to	PART
ftr-325	3927	7	hear	hear	VERB
ftr-325	3927	8	a	a	DET
ftr-325	3927	9	refund	refund	NOUN
ftr-325	3927	10	suit	suit	NOUN
ftr-325	3927	11	.	.	PUNCT
ftr-325	3928	1	8	8	X
ftr-325	3928	2	.	.	PUNCT
ftr-325	3929	1	the	the	DET
ftr-325	3929	2	constitution	constitution	NOUN
ftr-325	3929	3	does	do	AUX
ftr-325	3929	4	not	not	PART
ftr-325	3929	5	require	require	VERB
ftr-325	3929	6	appeals	appeal	NOUN
ftr-325	3929	7	officers	officer	NOUN
ftr-325	3929	8	for	for	SCONJ
ftr-325	3929	9	cdp	cdp	NOUN
ftr-325	3929	10	hearings	hearing	NOUN
ftr-325	3929	11	to	to	PART
ftr-325	3929	12	be	be	AUX
ftr-325	3929	13	appointed	appoint	VERB
ftr-325	3929	14	by	by	ADP
ftr-325	3929	15	the	the	DET
ftr-325	3929	16	president	president	NOUN
ftr-325	3929	17	.	.	PUNCT
ftr-325	3930	1	tucker	tucker	PROPN
ftr-325	3930	2	v.	v.	PROPN
ftr-325	3930	3	commissioner	commissioner	PROPN
ftr-325	3930	4	,	,	PUNCT
ftr-325	3930	5	676	676	NUM
ftr-325	3930	6	f.3d	f.3d	NUM
ftr-325	3930	7	1129	1129	NUM
ftr-325	3930	8	(	(	PUNCT
ftr-325	3930	9	d.c	d.c	PROPN
ftr-325	3930	10	.	.	PROPN
ftr-325	3930	11	cir	cir	PROPN
ftr-325	3930	12	.	.	PUNCT
ftr-325	3931	1	4/20/12	4/20/12	NOUN
ftr-325	3931	2	)	)	PUNCT
ftr-325	3931	3	,	,	PUNCT
ftr-325	3931	4	aff’g	aff’g	PROPN
ftr-325	3931	5	135	135	NUM
ftr-325	3931	6	t.c	t.c	PROPN
ftr-325	3931	7	.	.	PROPN
ftr-325	3931	8	114	114	NUM
ftr-325	3931	9	(	(	PUNCT
ftr-325	3931	10	7/26/10	7/26/10	NUM
ftr-325	3931	11	)	)	PUNCT
ftr-325	3931	12	.	.	PUNCT
ftr-325	3932	1	the	the	DET
ftr-325	3932	2	taxpayer	taxpayer	NOUN
ftr-325	3932	3	requested	request	VERB
ftr-325	3932	4	a	a	DET
ftr-325	3932	5	cdp	cdp	NOUN
ftr-325	3932	6	hearing	hearing	NOUN
ftr-325	3932	7	after	after	SCONJ
ftr-325	3932	8	the	the	DET
ftr-325	3932	9	irs	irs	PROPN
ftr-325	3932	10	issued	issue	VERB
ftr-325	3932	11	a	a	DET
ftr-325	3932	12	notice	notice	NOUN
ftr-325	3932	13	of	of	ADP
ftr-325	3932	14	filing	filing	NOUN
ftr-325	3932	15	of	of	ADP
ftr-325	3932	16	a	a	DET
ftr-325	3932	17	tax	tax	NOUN
ftr-325	3932	18	lien	lien	NOUN
ftr-325	3932	19	.	.	PUNCT
ftr-325	3933	1	after	after	SCONJ
ftr-325	3933	2	the	the	DET
ftr-325	3933	3	settlement	settlement	NOUN
ftr-325	3933	4	officer	officer	NOUN
ftr-325	3933	5	had	have	AUX
ftr-325	3933	6	upheld	uphold	VERB
ftr-325	3933	7	the	the	DET
ftr-325	3933	8	tax	tax	NOUN
ftr-325	3933	9	lien	lien	NOUN
ftr-325	3933	10	notice	notice	NOUN
ftr-325	3933	11	,	,	PUNCT
ftr-325	3933	12	the	the	DET
ftr-325	3933	13	taxpayer	taxpayer	NOUN
ftr-325	3933	14	requested	request	VERB
ftr-325	3933	15	a	a	DET
ftr-325	3933	16	remand	remand	NOUN
ftr-325	3933	17	for	for	ADP
ftr-325	3933	18	a	a	DET
ftr-325	3933	19	hearing	hearing	NOUN
ftr-325	3933	20	to	to	PART
ftr-325	3933	21	be	be	AUX
ftr-325	3933	22	heard	hear	VERB
ftr-325	3933	23	by	by	ADP
ftr-325	3933	24	an	an	DET
ftr-325	3933	25	officer	officer	NOUN
ftr-325	3933	26	appointed	appoint	VERB
ftr-325	3933	27	by	by	ADP
ftr-325	3933	28	the	the	DET
ftr-325	3933	29	president	president	NOUN
ftr-325	3933	30	or	or	CCONJ
ftr-325	3933	31	the	the	DET
ftr-325	3933	32	secretary	secretary	NOUN
ftr-325	3933	33	of	of	ADP
ftr-325	3933	34	the	the	DET
ftr-325	3933	35	treasury	treasury	NOUN
ftr-325	3933	36	,	,	PUNCT
ftr-325	3933	37	in	in	ADP
ftr-325	3933	38	compliance	compliance	NOUN
ftr-325	3933	39	with	with	ADP
ftr-325	3933	40	the	the	DET
ftr-325	3933	41	appointments	appointment	NOUN
ftr-325	3933	42	clause	clause	NOUN
ftr-325	3933	43	of	of	ADP
ftr-325	3933	44	u.s	u.s	PROPN
ftr-325	3933	45	.	.	PROPN
ftr-325	3933	46	const	const	PROPN
ftr-325	3933	47	.	.	PROPN
ftr-325	3933	48	,	,	PUNCT
ftr-325	3933	49	art	art	NOUN
ftr-325	3933	50	.	.	PUNCT
ftr-325	3934	1	ii	ii	PROPN
ftr-325	3934	2	,	,	PUNCT
ftr-325	3934	3	sec	sec	PROPN
ftr-325	3934	4	.	.	PROPN
ftr-325	3934	5	2	2	NUM
ftr-325	3934	6	,	,	PUNCT
ftr-325	3934	7	cl	cl	NOUN
ftr-325	3934	8	.	.	NOUN
ftr-325	3935	1	2	2	NUM
ftr-325	3935	2	.	.	X
ftr-325	3935	3	the	the	DET
ftr-325	3935	4	tax	tax	NOUN
ftr-325	3935	5	court	court	NOUN
ftr-325	3935	6	(	(	PUNCT
ftr-325	3935	7	judge	judge	PROPN
ftr-325	3935	8	gustafson	gustafson	PROPN
ftr-325	3935	9	)	)	PUNCT
ftr-325	3935	10	held	hold	VERB
ftr-325	3935	11	that	that	SCONJ
ftr-325	3935	12	an	an	DET
ftr-325	3935	13	―officer	―officer	NOUN
ftr-325	3935	14	or	or	CCONJ
ftr-325	3935	15	employee‖	employee‖	PROPN
ftr-325	3935	16	or	or	CCONJ
ftr-325	3935	17	an	an	DET
ftr-325	3935	18	―appeals	―appeals	PROPN
ftr-325	3935	19	officer‖	officer‖	PROPN
ftr-325	3935	20	under	under	ADP
ftr-325	3935	21	§	§	PROPN
ftr-325	3935	22	6320	6320	NUM
ftr-325	3935	23	or	or	CCONJ
ftr-325	3935	24	§	§	PROPN
ftr-325	3935	25	6330	6330	NUM
ftr-325	3935	26	is	be	AUX
ftr-325	3935	27	not	not	PART
ftr-325	3935	28	an	an	DET
ftr-325	3935	29	―inferior	―inferior	ADJ
ftr-325	3935	30	officer	officer	NOUN
ftr-325	3935	31	of	of	ADP
ftr-325	3935	32	the	the	DET
ftr-325	3935	33	united	united	PROPN
ftr-325	3935	34	states‖	states‖	PROPN
ftr-325	3935	35	for	for	ADP
ftr-325	3935	36	purposes	purpose	NOUN
ftr-325	3935	37	of	of	ADP
ftr-325	3935	38	the	the	DET
ftr-325	3935	39	appointments	appointment	NOUN
ftr-325	3935	40	clause	clause	NOUN
ftr-325	3935	41	.	.	PUNCT
ftr-325	3936	1	they	they	PRON
ftr-325	3936	2	are	be	AUX
ftr-325	3936	3	instead	instead	ADV
ftr-325	3936	4	properly	properly	ADV
ftr-325	3936	5	hired	hire	VERB
ftr-325	3936	6	,	,	PUNCT
ftr-325	3936	7	pursuant	pursuant	ADJ
ftr-325	3936	8	to	to	ADP
ftr-325	3936	9	§	§	PROPN
ftr-325	3936	10	7804(a	7804(a	NUM
ftr-325	3936	11	)	)	PUNCT
ftr-325	3936	12	,	,	PUNCT
ftr-325	3936	13	under	under	ADP
ftr-325	3936	14	the	the	DET
ftr-325	3936	15	authority	authority	NOUN
ftr-325	3936	16	of	of	ADP
ftr-325	3936	17	the	the	DET
ftr-325	3936	18	commissioner	commissioner	NOUN
ftr-325	3936	19	of	of	ADP
ftr-325	3936	20	internal	internal	ADJ
ftr-325	3936	21	revenue	revenue	NOUN
ftr-325	3936	22	.	.	PUNCT
ftr-325	3937	1	the	the	DET
ftr-325	3937	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3937	3	motion	motion	NOUN
ftr-325	3937	4	to	to	PART
ftr-325	3937	5	remand	remand	NOUN
ftr-325	3937	6	was	be	AUX
ftr-325	3937	7	denied	deny	VERB
ftr-325	3937	8	.	.	PUNCT
ftr-325	3938	1	in	in	ADP
ftr-325	3938	2	an	an	DET
ftr-325	3938	3	opinion	opinion	NOUN
ftr-325	3938	4	by	by	ADP
ftr-325	3938	5	judge	judge	PROPN
ftr-325	3938	6	williams	williams	PROPN
ftr-325	3938	7	,	,	PUNCT
ftr-325	3938	8	the	the	DET
ftr-325	3938	9	court	court	NOUN
ftr-325	3938	10	of	of	ADP
ftr-325	3938	11	appeals	appeal	NOUN
ftr-325	3938	12	for	for	ADP
ftr-325	3938	13	the	the	DET
ftr-325	3938	14	district	district	PROPN
ftr-325	3938	15	of	of	ADP
ftr-325	3938	16	columbia	columbia	PROPN
ftr-325	3938	17	affirmed	affirm	VERB
ftr-325	3938	18	the	the	DET
ftr-325	3938	19	tax	tax	NOUN
ftr-325	3938	20	court‘s	court‘s	NOUN
ftr-325	3938	21	decision	decision	NOUN
ftr-325	3938	22	.	.	PUNCT
ftr-325	3939	1	―[t]o	―[t]o	NOUN
ftr-325	3939	2	be	be	VERB
ftr-325	3939	3	an	an	DET
ftr-325	3939	4	‗officer	‗officer	NOUN
ftr-325	3939	5	of	of	ADP
ftr-325	3939	6	the	the	DET
ftr-325	3939	7	united	united	PROPN
ftr-325	3939	8	states	states	PROPN
ftr-325	3939	9	‘	'	PUNCT
ftr-325	3939	10	covered	cover	VERB
ftr-325	3939	11	by	by	ADP
ftr-325	3939	12	article	article	PROPN
ftr-325	3939	13	ii	ii	PROPN
ftr-325	3939	14	,	,	PUNCT
ftr-325	3939	15	a	a	DET
ftr-325	3939	16	person	person	NOUN
ftr-325	3939	17	must	must	AUX
ftr-325	3939	18	‗exercis[e	‗exercis[e	VERB
ftr-325	3939	19	]	]	X
ftr-325	3940	1	significant	significant	ADJ
ftr-325	3940	2	authority	authority	NOUN
ftr-325	3940	3	pursuant	pursuant	VERB
ftr-325	3940	4	to	to	ADP
ftr-325	3940	5	the	the	DET
ftr-325	3940	6	laws	law	NOUN
ftr-325	3940	7	of	of	ADP
ftr-325	3940	8	the	the	DET
ftr-325	3940	9	united	united	PROPN
ftr-325	3940	10	states	states	PROPN
ftr-325	3940	11	.	.	PUNCT
ftr-325	3941	1	‘‖	‘‖	PROPN
ftr-325	3942	1	however	however	ADV
ftr-325	3942	2	,	,	PUNCT
ftr-325	3942	3	―appeals	―appeal	VERB
ftr-325	3942	4	employees	employee	NOUN
ftr-325	3942	5	‘	‘	PART
ftr-325	3942	6	discretion	discretion	NOUN
ftr-325	3942	7	is	be	AUX
ftr-325	3942	8	highly	highly	ADV
ftr-325	3942	9	constrained	constrain	VERB
ftr-325	3942	10	.	.	PUNCT
ftr-325	3942	11	.	.	PUNCT
ftr-325	3942	12	.	.	PUNCT
ftr-325	3942	13	.	.	PUNCT
ftr-325	3943	1	[	[	X
ftr-325	3943	2	t]he	t]he	X
ftr-325	3943	3	significance	significance	NOUN
ftr-325	3943	4	and	and	CCONJ
ftr-325	3943	5	discretion	discretion	NOUN
ftr-325	3943	6	involved	involve	VERB
ftr-325	3943	7	in	in	ADP
ftr-325	3943	8	the	the	DET
ftr-325	3943	9	decisions	decision	NOUN
ftr-325	3943	10	seem	seem	VERB
ftr-325	3943	11	well	well	ADV
ftr-325	3943	12	below	below	ADP
ftr-325	3943	13	the	the	DET
ftr-325	3943	14	level	level	NOUN
ftr-325	3943	15	necessary	necessary	ADJ
ftr-325	3943	16	to	to	PART
ftr-325	3943	17	require	require	VERB
ftr-325	3943	18	an	an	DET
ftr-325	3943	19	‗officer	‗officer	NOUN
ftr-325	3943	20	.	.	PUNCT
ftr-325	3943	21	‘‖	‘‖	NOUN
ftr-325	3943	22	2013	2013	NUM
ftr-325	3943	23	]	]	PUNCT
ftr-325	3943	24	recent	recent	ADJ
ftr-325	3943	25	developments	development	NOUN
ftr-325	3943	26	in	in	ADP
ftr-325	3943	27	federal	federal	ADJ
ftr-325	3943	28	income	income	NOUN
ftr-325	3943	29	taxation	taxation	NOUN
ftr-325	3943	30	703	703	NUM
ftr-325	3943	31	9	9	NUM
ftr-325	3943	32	.	.	PUNCT
ftr-325	3944	1	just	just	ADV
ftr-325	3944	2	as	as	SCONJ
ftr-325	3944	3	a	a	DET
ftr-325	3944	4	taxpayer	taxpayer	NOUN
ftr-325	3944	5	is	be	AUX
ftr-325	3944	6	not	not	PART
ftr-325	3944	7	required	require	VERB
ftr-325	3944	8	to	to	PART
ftr-325	3944	9	file	file	VERB
ftr-325	3944	10	an	an	DET
ftr-325	3944	11	amended	amend	VERB
ftr-325	3944	12	return	return	NOUN
ftr-325	3944	13	,	,	PUNCT
ftr-325	3944	14	the	the	DET
ftr-325	3944	15	irs	irs	PROPN
ftr-325	3944	16	is	be	AUX
ftr-325	3944	17	not	not	PART
ftr-325	3944	18	required	require	VERB
ftr-325	3944	19	to	to	PART
ftr-325	3944	20	accept	accept	VERB
ftr-325	3944	21	and	and	CCONJ
ftr-325	3944	22	process	process	VERB
ftr-325	3944	23	an	an	DET
ftr-325	3944	24	amended	amend	VERB
ftr-325	3944	25	return	return	NOUN
ftr-325	3944	26	.	.	PUNCT
ftr-325	3945	1	roberts	roberts	PROPN
ftr-325	3945	2	v.	v.	PROPN
ftr-325	3945	3	commissioner	commissioner	PROPN
ftr-325	3945	4	,	,	PUNCT
ftr-325	3945	5	t.c	t.c	PROPN
ftr-325	3945	6	.	.	PROPN
ftr-325	3945	7	memo	memo	NOUN
ftr-325	3945	8	.	.	PUNCT
ftr-325	3946	1	2012	2012	NUM
ftr-325	3946	2	-	-	SYM
ftr-325	3946	3	144	144	NUM
ftr-325	3946	4	(	(	PUNCT
ftr-325	3946	5	5/21/12	5/21/12	NUM
ftr-325	3946	6	)	)	PUNCT
ftr-325	3946	7	.	.	PUNCT
ftr-325	3947	1	the	the	DET
ftr-325	3947	2	taxpayer	taxpayer	NOUN
ftr-325	3947	3	filed	file	VERB
ftr-325	3947	4	a	a	DET
ftr-325	3947	5	return	return	NOUN
ftr-325	3947	6	for	for	ADP
ftr-325	3947	7	2007	2007	NUM
ftr-325	3947	8	reporting	report	VERB
ftr-325	3947	9	zero	zero	NUM
ftr-325	3947	10	taxable	taxable	ADJ
ftr-325	3947	11	income	income	NOUN
ftr-325	3947	12	and	and	CCONJ
ftr-325	3947	13	$	$	SYM
ftr-325	3947	14	6,000	6,000	NUM
ftr-325	3947	15	of	of	ADP
ftr-325	3947	16	withheld	withhold	VERB
ftr-325	3947	17	taxes	taxis	NOUN
ftr-325	3947	18	.	.	PUNCT
ftr-325	3948	1	the	the	DET
ftr-325	3948	2	irs	irs	PROPN
ftr-325	3948	3	processed	process	VERB
ftr-325	3948	4	the	the	DET
ftr-325	3948	5	return	return	NOUN
ftr-325	3948	6	and	and	CCONJ
ftr-325	3948	7	applied	apply	VERB
ftr-325	3948	8	the	the	DET
ftr-325	3948	9	$	$	SYM
ftr-325	3948	10	6,000	6,000	NUM
ftr-325	3948	11	overpayment	overpayment	NOUN
ftr-325	3948	12	to	to	ADP
ftr-325	3948	13	the	the	DET
ftr-325	3948	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3948	15	unpaid	unpaid	ADJ
ftr-325	3948	16	1983	1983	NUM
ftr-325	3948	17	tax	tax	NOUN
ftr-325	3948	18	liability	liability	NOUN
ftr-325	3948	19	.	.	PUNCT
ftr-325	3949	1	subsequently	subsequently	ADV
ftr-325	3949	2	,	,	PUNCT
ftr-325	3949	3	the	the	DET
ftr-325	3949	4	taxpayer	taxpayer	NOUN
ftr-325	3949	5	filed	file	VERB
ftr-325	3949	6	an	an	DET
ftr-325	3949	7	amended	amend	VERB
ftr-325	3949	8	return	return	NOUN
ftr-325	3949	9	for	for	ADP
ftr-325	3949	10	2007	2007	NUM
ftr-325	3949	11	reporting	report	VERB
ftr-325	3949	12	nearly	nearly	ADV
ftr-325	3949	13	$	$	SYM
ftr-325	3949	14	59,000	59,000	NUM
ftr-325	3949	15	of	of	ADP
ftr-325	3949	16	taxable	taxable	ADJ
ftr-325	3949	17	income	income	NOUN
ftr-325	3949	18	,	,	PUNCT
ftr-325	3949	19	but	but	CCONJ
ftr-325	3949	20	the	the	DET
ftr-325	3949	21	irs	irs	PROPN
ftr-325	3949	22	did	do	AUX
ftr-325	3949	23	not	not	PART
ftr-325	3949	24	process	process	VERB
ftr-325	3949	25	the	the	DET
ftr-325	3949	26	amended	amend	VERB
ftr-325	3949	27	return	return	NOUN
ftr-325	3949	28	.	.	PUNCT
ftr-325	3950	1	instead	instead	ADV
ftr-325	3950	2	the	the	DET
ftr-325	3950	3	irs	irs	PROPN
ftr-325	3950	4	sent	send	VERB
ftr-325	3950	5	a	a	DET
ftr-325	3950	6	deficiency	deficiency	NOUN
ftr-325	3950	7	notice	notice	NOUN
ftr-325	3950	8	with	with	ADP
ftr-325	3950	9	respect	respect	NOUN
ftr-325	3950	10	to	to	ADP
ftr-325	3950	11	the	the	DET
ftr-325	3950	12	same	same	ADJ
ftr-325	3950	13	amounts	amount	NOUN
ftr-325	3950	14	reported	report	VERB
ftr-325	3950	15	on	on	ADP
ftr-325	3950	16	the	the	DET
ftr-325	3950	17	amended	amend	VERB
ftr-325	3950	18	return	return	NOUN
ftr-325	3950	19	,	,	PUNCT
ftr-325	3950	20	and	and	CCONJ
ftr-325	3950	21	did	do	AUX
ftr-325	3950	22	not	not	PART
ftr-325	3950	23	credit	credit	VERB
ftr-325	3950	24	the	the	DET
ftr-325	3950	25	$	$	SYM
ftr-325	3950	26	6,000	6,000	NUM
ftr-325	3950	27	withholding	withholding	NOUN
ftr-325	3950	28	against	against	ADP
ftr-325	3950	29	the	the	DET
ftr-325	3950	30	2007	2007	NUM
ftr-325	3950	31	taxes	taxis	NOUN
ftr-325	3950	32	.	.	PUNCT
ftr-325	3951	1	the	the	DET
ftr-325	3951	2	taxpayer	taxpayer	NOUN
ftr-325	3951	3	argued	argue	VERB
ftr-325	3951	4	that	that	PRON
ftr-325	3951	5	was	be	AUX
ftr-325	3951	6	improper	improper	ADJ
ftr-325	3951	7	for	for	SCONJ
ftr-325	3951	8	the	the	DET
ftr-325	3951	9	irs	irs	PROPN
ftr-325	3951	10	to	to	PART
ftr-325	3951	11	apply	apply	VERB
ftr-325	3951	12	the	the	DET
ftr-325	3951	13	overpayment	overpayment	NOUN
ftr-325	3951	14	claimed	claim	VERB
ftr-325	3951	15	on	on	ADP
ftr-325	3951	16	his	his	PRON
ftr-325	3951	17	original	original	ADJ
ftr-325	3951	18	2007	2007	NUM
ftr-325	3951	19	return	return	NOUN
ftr-325	3951	20	to	to	ADP
ftr-325	3951	21	a	a	DET
ftr-325	3951	22	prior	prior	ADJ
ftr-325	3951	23	year	year	NOUN
ftr-325	3951	24	tax	tax	NOUN
ftr-325	3951	25	liability	liability	NOUN
ftr-325	3951	26	,	,	PUNCT
ftr-325	3951	27	but	but	CCONJ
ftr-325	3951	28	the	the	DET
ftr-325	3951	29	tax	tax	NOUN
ftr-325	3951	30	court	court	NOUN
ftr-325	3951	31	(	(	PUNCT
ftr-325	3951	32	judge	judge	PROPN
ftr-325	3951	33	foley	foley	PROPN
ftr-325	3951	34	)	)	PUNCT
ftr-325	3951	35	was	be	AUX
ftr-325	3951	36	unimpressed	unimpressed	ADJ
ftr-325	3951	37	by	by	ADP
ftr-325	3951	38	the	the	DET
ftr-325	3951	39	argument	argument	NOUN
ftr-325	3951	40	.	.	PUNCT
ftr-325	3952	1	petitioner	petitioner	NOUN
ftr-325	3952	2	further	far	ADV
ftr-325	3952	3	contends	contend	VERB
ftr-325	3952	4	that	that	SCONJ
ftr-325	3952	5	respondent	respondent	NOUN
ftr-325	3952	6	was	be	AUX
ftr-325	3952	7	required	require	VERB
ftr-325	3952	8	to	to	PART
ftr-325	3952	9	treat	treat	VERB
ftr-325	3952	10	his	his	PRON
ftr-325	3952	11	amended	amend	VERB
ftr-325	3952	12	2007	2007	NUM
ftr-325	3952	13	return	return	NOUN
ftr-325	3952	14	as	as	ADP
ftr-325	3952	15	superseding	supersede	VERB
ftr-325	3952	16	the	the	DET
ftr-325	3952	17	original	original	ADJ
ftr-325	3952	18	2007	2007	NUM
ftr-325	3952	19	return	return	NOUN
ftr-325	3952	20	.	.	PUNCT
ftr-325	3953	1	we	we	PRON
ftr-325	3953	2	disagree	disagree	VERB
ftr-325	3953	3	.	.	PUNCT
ftr-325	3954	1	taxpayers	taxpayer	NOUN
ftr-325	3954	2	are	be	AUX
ftr-325	3954	3	permitted	permit	VERB
ftr-325	3954	4	to	to	PART
ftr-325	3954	5	submit	submit	VERB
ftr-325	3954	6	amended	amend	VERB
ftr-325	3954	7	returns	return	NOUN
ftr-325	3954	8	,	,	PUNCT
ftr-325	3954	9	but	but	CCONJ
ftr-325	3954	10	the	the	DET
ftr-325	3954	11	commissioner	commissioner	NOUN
ftr-325	3954	12	is	be	AUX
ftr-325	3954	13	―not	―not	PROPN
ftr-325	3954	14	statutorily	statutorily	ADV
ftr-325	3954	15	required	require	VERB
ftr-325	3954	16	to	to	ADP
ftr-325	3954	17	*	*	PROPN
ftr-325	3954	18	*	*	PUNCT
ftr-325	3954	19	*	*	PUNCT
ftr-325	3955	1	[	[	X
ftr-325	3955	2	accept	accept	VERB
ftr-325	3955	3	an	an	DET
ftr-325	3955	4	amended	amend	VERB
ftr-325	3955	5	return	return	NOUN
ftr-325	3955	6	]	]	PUNCT
ftr-325	3955	7	,	,	PUNCT
ftr-325	3955	8	or	or	CCONJ
ftr-325	3955	9	to	to	PART
ftr-325	3955	10	treat	treat	VERB
ftr-325	3955	11	an	an	DET
ftr-325	3955	12	amended	amend	VERB
ftr-325	3955	13	return	return	NOUN
ftr-325	3955	14	as	as	ADP
ftr-325	3955	15	superseding	supersede	VERB
ftr-325	3955	16	an	an	DET
ftr-325	3955	17	original	original	ADJ
ftr-325	3955	18	return.‖	return.‖	ADJ
ftr-325	3955	19	fayeghi	fayeghi	NOUN
ftr-325	3955	20	v.	v.	ADP
ftr-325	3955	21	commissioner	commissioner	PROPN
ftr-325	3955	22	,	,	PUNCT
ftr-325	3955	23	211	211	NUM
ftr-325	3955	24	f.3d	f.3d	NUM
ftr-325	3955	25	504	504	NUM
ftr-325	3955	26	,	,	PUNCT
ftr-325	3955	27	507	507	NUM
ftr-325	3955	28	(	(	PUNCT
ftr-325	3955	29	9th	9th	ADJ
ftr-325	3955	30	cir	cir	NOUN
ftr-325	3955	31	.	.	PROPN
ftr-325	3955	32	2000	2000	NUM
ftr-325	3955	33	)	)	PUNCT
ftr-325	3955	34	,	,	PUNCT
ftr-325	3955	35	aff‘g	aff‘g	PROPN
ftr-325	3955	36	t.c	t.c	PROPN
ftr-325	3955	37	.	.	PROPN
ftr-325	3955	38	memo	memo	NOUN
ftr-325	3955	39	.	.	PUNCT
ftr-325	3956	1	1998	1998	NUM
ftr-325	3956	2	-	-	SYM
ftr-325	3956	3	297	297	NUM
ftr-325	3956	4	.	.	PUNCT
ftr-325	3957	1	10	10	NUM
ftr-325	3957	2	.	.	PUNCT
ftr-325	3958	1	you	you	PRON
ftr-325	3958	2	can	can	AUX
ftr-325	3958	3	remove	remove	VERB
ftr-325	3958	4	those	those	DET
ftr-325	3958	5	mindless	mindless	ADJ
ftr-325	3958	6	disclaimers	disclaimer	NOUN
ftr-325	3958	7	from	from	ADP
ftr-325	3958	8	your	your	PRON
ftr-325	3958	9	emails	email	NOUN
ftr-325	3958	10	when	when	SCONJ
ftr-325	3958	11	these	these	DET
ftr-325	3958	12	proposed	propose	VERB
ftr-325	3958	13	regulations	regulation	NOUN
ftr-325	3958	14	become	become	VERB
ftr-325	3958	15	final	final	ADJ
ftr-325	3958	16	(	(	PUNCT
ftr-325	3958	17	but	but	CCONJ
ftr-325	3958	18	not	not	PART
ftr-325	3958	19	before	before	ADP
ftr-325	3958	20	)	)	PUNCT
ftr-325	3958	21	.	.	PUNCT
ftr-325	3959	1	8	8	NUM
ftr-325	3959	2	reg-13867	reg-13867	NOUN
ftr-325	3959	3	-	-	PUNCT
ftr-325	3959	4	06	06	NUM
ftr-325	3959	5	,	,	PUNCT
ftr-325	3959	6	regulations	regulation	NOUN
ftr-325	3959	7	governing	govern	VERB
ftr-325	3959	8	practice	practice	NOUN
ftr-325	3959	9	before	before	ADP
ftr-325	3959	10	the	the	DET
ftr-325	3959	11	8	8	NUM
ftr-325	3959	12	.	.	PUNCT
ftr-325	3960	1	chicago	chicago	PROPN
ftr-325	3960	2	lawyer	lawyer	PROPN
ftr-325	3960	3	sheldon	sheldon	PROPN
ftr-325	3960	4	i.	i.	PROPN
ftr-325	3960	5	banoff	banoff	PROPN
ftr-325	3960	6	suggests	suggest	VERB
ftr-325	3960	7	consideration	consideration	NOUN
ftr-325	3960	8	of	of	ADP
ftr-325	3960	9	the	the	DET
ftr-325	3960	10	following	follow	VERB
ftr-325	3960	11	language	language	NOUN
ftr-325	3960	12	at	at	ADP
ftr-325	3960	13	the	the	DET
ftr-325	3960	14	end	end	NOUN
ftr-325	3960	15	of	of	ADP
ftr-325	3960	16	emails	email	NOUN
ftr-325	3960	17	until	until	SCONJ
ftr-325	3960	18	the	the	DET
ftr-325	3960	19	proposed	propose	VERB
ftr-325	3960	20	regulations	regulation	NOUN
ftr-325	3960	21	become	become	VERB
ftr-325	3960	22	final	final	ADJ
ftr-325	3960	23	:	:	PUNCT
ftr-325	3960	24	circular	circular	ADJ
ftr-325	3960	25	230	230	NUM
ftr-325	3960	26	disclosure	disclosure	NOUN
ftr-325	3960	27	,	,	PUNCT
ftr-325	3960	28	non	non	ADJ
ftr-325	3960	29	-	-	NOUN
ftr-325	3960	30	disclosure	disclosure	NOUN
ftr-325	3960	31	and	and	CCONJ
ftr-325	3960	32	disclosure	disclosure	NOUN
ftr-325	3960	33	of	of	ADP
ftr-325	3960	34	non	non	ADJ
ftr-325	3960	35	-	-	NOUN
ftr-325	3960	36	disclosure	disclosure	NOUN
ftr-325	3960	37	:	:	PUNCT
ftr-325	3960	38	in	in	ADP
ftr-325	3960	39	accordance	accordance	NOUN
ftr-325	3960	40	with	with	ADP
ftr-325	3960	41	treasury	treasury	PROPN
ftr-325	3960	42	regulations	regulation	NOUN
ftr-325	3960	43	circular	circular	ADJ
ftr-325	3960	44	230	230	NUM
ftr-325	3960	45	,	,	PUNCT
ftr-325	3960	46	any	any	DET
ftr-325	3960	47	tax	tax	NOUN
ftr-325	3960	48	advice	advice	NOUN
ftr-325	3960	49	contained	contain	VERB
ftr-325	3960	50	in	in	ADP
ftr-325	3960	51	this	this	DET
ftr-325	3960	52	communication	communication	NOUN
ftr-325	3960	53	was	be	AUX
ftr-325	3960	54	not	not	PART
ftr-325	3960	55	intended	intend	VERB
ftr-325	3960	56	or	or	CCONJ
ftr-325	3960	57	written	write	VERB
ftr-325	3960	58	to	to	PART
ftr-325	3960	59	be	be	AUX
ftr-325	3960	60	used	use	VERB
ftr-325	3960	61	,	,	PUNCT
ftr-325	3960	62	and	and	CCONJ
ftr-325	3960	63	can	can	AUX
ftr-325	3960	64	not	not	PART
ftr-325	3960	65	be	be	AUX
ftr-325	3960	66	used	use	VERB
ftr-325	3960	67	,	,	PUNCT
ftr-325	3960	68	for	for	ADP
ftr-325	3960	69	the	the	DET
ftr-325	3960	70	purpose	purpose	NOUN
ftr-325	3960	71	of	of	ADP
ftr-325	3960	72	(	(	PUNCT
ftr-325	3960	73	i	i	NOUN
ftr-325	3960	74	)	)	PUNCT
ftr-325	3960	75	avoiding	avoid	VERB
ftr-325	3960	76	tax	tax	NOUN
ftr-325	3960	77	-	-	PUNCT
ftr-325	3960	78	related	relate	VERB
ftr-325	3960	79	penalties	penalty	NOUN
ftr-325	3960	80	under	under	ADP
ftr-325	3960	81	the	the	DET
ftr-325	3960	82	internal	internal	ADJ
ftr-325	3960	83	revenue	revenue	NOUN
ftr-325	3960	84	code	code	NOUN
ftr-325	3960	85	or	or	CCONJ
ftr-325	3960	86	(	(	PUNCT
ftr-325	3960	87	ii	ii	NOUN
ftr-325	3960	88	)	)	PUNCT
ftr-325	3960	89	promoting	promoting	NOUN
ftr-325	3960	90	,	,	PUNCT
ftr-325	3960	91	marketing	marketing	NOUN
ftr-325	3960	92	or	or	CCONJ
ftr-325	3960	93	recommending	recommend	VERB
ftr-325	3960	94	to	to	ADP
ftr-325	3960	95	another	another	DET
ftr-325	3960	96	party	party	NOUN
ftr-325	3960	97	any	any	DET
ftr-325	3960	98	tax	tax	NOUN
ftr-325	3960	99	-	-	PUNCT
ftr-325	3960	100	related	relate	VERB
ftr-325	3960	101	matter	matter	NOUN
ftr-325	3960	102	addressed	address	VERB
ftr-325	3960	103	herein	herein	NOUN
ftr-325	3960	104	(	(	PUNCT
ftr-325	3960	105	together	together	ADV
ftr-325	3960	106	,	,	PUNCT
ftr-325	3960	107	the	the	DET
ftr-325	3960	108	―prohibited	―prohibite	VERB
ftr-325	3960	109	purposes‖	purposes‖	PROPN
ftr-325	3960	110	)	)	PUNCT
ftr-325	3960	111	.	.	PUNCT
ftr-325	3961	1	in	in	ADP
ftr-325	3961	2	september	september	PROPN
ftr-325	3961	3	2012	2012	NUM
ftr-325	3961	4	treasury	treasury	PROPN
ftr-325	3961	5	proposed	propose	VERB
ftr-325	3961	6	elimination	elimination	NOUN
ftr-325	3961	7	of	of	ADP
ftr-325	3961	8	the	the	DET
ftr-325	3961	9	requirement	requirement	NOUN
ftr-325	3961	10	of	of	ADP
ftr-325	3961	11	the	the	DET
ftr-325	3961	12	aforementioned	aforementioned	ADJ
ftr-325	3961	13	circular	circular	ADJ
ftr-325	3961	14	230	230	NUM
ftr-325	3961	15	disclosure	disclosure	NOUN
ftr-325	3961	16	,	,	PUNCT
ftr-325	3961	17	to	to	PART
ftr-325	3961	18	be	be	AUX
ftr-325	3961	19	effective	effective	ADJ
ftr-325	3961	20	prospectively	prospectively	ADV
ftr-325	3961	21	only	only	ADV
ftr-325	3961	22	(	(	PUNCT
ftr-325	3961	23	upon	upon	SCONJ
ftr-325	3961	24	adoption	adoption	NOUN
ftr-325	3961	25	in	in	ADP
ftr-325	3961	26	final	final	ADJ
ftr-325	3961	27	form	form	NOUN
ftr-325	3961	28	and	and	CCONJ
ftr-325	3961	29	publication	publication	NOUN
ftr-325	3961	30	of	of	ADP
ftr-325	3961	31	the	the	DET
ftr-325	3961	32	revised	revise	VERB
ftr-325	3961	33	circular	circular	ADJ
ftr-325	3961	34	230	230	NUM
ftr-325	3961	35	in	in	ADP
ftr-325	3961	36	the	the	DET
ftr-325	3961	37	federal	federal	ADJ
ftr-325	3961	38	register	register	NOUN
ftr-325	3961	39	)	)	PUNCT
ftr-325	3961	40	.	.	PUNCT
ftr-325	3962	1	until	until	ADP
ftr-325	3962	2	that	that	DET
ftr-325	3962	3	time	time	NOUN
ftr-325	3962	4	,	,	PUNCT
ftr-325	3962	5	our	our	PRON
ftr-325	3962	6	emails	email	NOUN
ftr-325	3962	7	shall	shall	AUX
ftr-325	3962	8	continue	continue	VERB
ftr-325	3962	9	to	to	PART
ftr-325	3962	10	include	include	VERB
ftr-325	3962	11	the	the	DET
ftr-325	3962	12	aforementioned	aforementioned	ADJ
ftr-325	3962	13	circular	circular	ADJ
ftr-325	3962	14	230	230	NUM
ftr-325	3962	15	disclosure	disclosure	NOUN
ftr-325	3962	16	.	.	PUNCT
ftr-325	3963	1	at	at	ADP
ftr-325	3963	2	such	such	ADJ
ftr-325	3963	3	time	time	NOUN
ftr-325	3963	4	as	as	SCONJ
ftr-325	3963	5	we	we	PRON
ftr-325	3963	6	are	be	AUX
ftr-325	3963	7	no	no	ADV
ftr-325	3963	8	longer	long	ADV
ftr-325	3963	9	required	require	VERB
ftr-325	3963	10	to	to	PART
ftr-325	3963	11	include	include	VERB
ftr-325	3963	12	the	the	DET
ftr-325	3963	13	aforementioned	aforementioned	ADJ
ftr-325	3963	14	circular	circular	ADJ
ftr-325	3963	15	230	230	NUM
ftr-325	3963	16	disclosure	disclosure	NOUN
ftr-325	3963	17	,	,	PUNCT
ftr-325	3963	18	we	we	PRON
ftr-325	3963	19	shall	shall	AUX
ftr-325	3963	20	no	no	ADV
ftr-325	3963	21	longer	long	ADV
ftr-325	3963	22	do	do	VERB
ftr-325	3963	23	so	so	ADV
ftr-325	3963	24	;	;	PUNCT
ftr-325	3963	25	however	however	ADV
ftr-325	3963	26	,	,	PUNCT
ftr-325	3963	27	we	we	PRON
ftr-325	3963	28	recognize	recognize	VERB
ftr-325	3963	29	that	that	SCONJ
ftr-325	3963	30	those	those	DET
ftr-325	3963	31	handful	handful	NOUN
ftr-325	3963	32	of	of	ADP
ftr-325	3963	33	you	you	PRON
ftr-325	3963	34	704	704	NUM
ftr-325	3963	35	florida	florida	PROPN
ftr-325	3963	36	tax	tax	NOUN
ftr-325	3963	37	review	review	NOUN
ftr-325	3963	38	[	[	X
ftr-325	3963	39	vol	vol	NOUN
ftr-325	3963	40	.	.	PUNCT
ftr-325	3963	41	13:10	13:10	NUM
ftr-325	3963	42	internal	internal	ADJ
ftr-325	3963	43	revenue	revenue	NOUN
ftr-325	3963	44	service	service	NOUN
ftr-325	3963	45	,	,	PUNCT
ftr-325	3963	46	77	77	NUM
ftr-325	3963	47	f.r	f.r	NOUN
ftr-325	3963	48	.	.	NOUN
ftr-325	3963	49	57055	57055	NUM
ftr-325	3963	50	(	(	PUNCT
ftr-325	3963	51	9/17/12	9/17/12	NUM
ftr-325	3963	52	)	)	PUNCT
ftr-325	3963	53	.	.	PUNCT
ftr-325	3964	1	in	in	ADP
ftr-325	3964	2	the	the	DET
ftr-325	3964	3	course	course	NOUN
ftr-325	3964	4	of	of	ADP
ftr-325	3964	5	a	a	DET
ftr-325	3964	6	comprehensive	comprehensive	ADJ
ftr-325	3964	7	revision	revision	NOUN
ftr-325	3964	8	of	of	ADP
ftr-325	3964	9	the	the	DET
ftr-325	3964	10	requirements	requirement	NOUN
ftr-325	3964	11	for	for	ADP
ftr-325	3964	12	tax	tax	NOUN
ftr-325	3964	13	opinions	opinion	NOUN
ftr-325	3964	14	,	,	PUNCT
ftr-325	3964	15	these	these	DET
ftr-325	3964	16	proposed	propose	VERB
ftr-325	3964	17	circular	circular	ADJ
ftr-325	3964	18	230	230	NUM
ftr-325	3964	19	regulations	regulation	NOUN
ftr-325	3964	20	include	include	VERB
ftr-325	3964	21	the	the	DET
ftr-325	3964	22	following	following	NOUN
ftr-325	3964	23	:	:	PUNCT
ftr-325	3964	24			X
ftr-325	3964	25	the	the	DET
ftr-325	3964	26	rigid	rigid	ADJ
ftr-325	3964	27	covered	cover	VERB
ftr-325	3964	28	opinion	opinion	NOUN
ftr-325	3964	29	rules	rule	NOUN
ftr-325	3964	30	in	in	ADP
ftr-325	3964	31	current	current	ADJ
ftr-325	3964	32	§	§	PROPN
ftr-325	3964	33	10.35	10.35	NUM
ftr-325	3964	34	(	(	PUNCT
ftr-325	3964	35	which	which	PRON
ftr-325	3964	36	require	require	VERB
ftr-325	3964	37	that	that	SCONJ
ftr-325	3964	38	the	the	DET
ftr-325	3964	39	written	write	VERB
ftr-325	3964	40	opinion	opinion	NOUN
ftr-325	3964	41	contain	contain	VERB
ftr-325	3964	42	a	a	DET
ftr-325	3964	43	description	description	NOUN
ftr-325	3964	44	of	of	ADP
ftr-325	3964	45	the	the	DET
ftr-325	3964	46	relevant	relevant	ADJ
ftr-325	3964	47	facts	fact	NOUN
ftr-325	3964	48	,	,	PUNCT
ftr-325	3964	49	the	the	DET
ftr-325	3964	50	application	application	NOUN
ftr-325	3964	51	of	of	ADP
ftr-325	3964	52	the	the	DET
ftr-325	3964	53	law	law	NOUN
ftr-325	3964	54	to	to	ADP
ftr-325	3964	55	those	those	DET
ftr-325	3964	56	facts	fact	NOUN
ftr-325	3964	57	,	,	PUNCT
ftr-325	3964	58	and	and	CCONJ
ftr-325	3964	59	the	the	DET
ftr-325	3964	60	practitioner‘s	practitioner‘s	ADJ
ftr-325	3964	61	conclusion	conclusion	NOUN
ftr-325	3964	62	with	with	ADP
ftr-325	3964	63	respect	respect	NOUN
ftr-325	3964	64	to	to	ADP
ftr-325	3964	65	the	the	DET
ftr-325	3964	66	law	law	NOUN
ftr-325	3964	67	and	and	CCONJ
ftr-325	3964	68	the	the	DET
ftr-325	3964	69	facts	fact	NOUN
ftr-325	3964	70	)	)	PUNCT
ftr-325	3964	71	are	be	AUX
ftr-325	3964	72	removed	remove	VERB
ftr-325	3964	73	;	;	PUNCT
ftr-325	3964	74	these	these	DET
ftr-325	3964	75	rules	rule	NOUN
ftr-325	3964	76	are	be	AUX
ftr-325	3964	77	replaced	replace	VERB
ftr-325	3964	78	with	with	ADP
ftr-325	3964	79	a	a	DET
ftr-325	3964	80	single	single	ADJ
ftr-325	3964	81	standard	standard	NOUN
ftr-325	3964	82	for	for	ADP
ftr-325	3964	83	all	all	DET
ftr-325	3964	84	written	write	VERB
ftr-325	3964	85	tax	tax	NOUN
ftr-325	3964	86	advice	advice	NOUN
ftr-325	3964	87	under	under	ADP
ftr-325	3964	88	proposed	propose	VERB
ftr-325	3964	89	§	§	PROPN
ftr-325	3964	90	10.37	10.37	NUM
ftr-325	3964	91	.	.	PUNCT
ftr-325	3965	1	this	this	DET
ftr-325	3965	2	standard	standard	NOUN
ftr-325	3965	3	requires	require	VERB
ftr-325	3965	4	that	that	SCONJ
ftr-325	3965	5	the	the	DET
ftr-325	3965	6	practitioner	practitioner	NOUN
ftr-325	3965	7	must	must	AUX
ftr-325	3965	8	:	:	PUNCT
ftr-325	3965	9	(	(	PUNCT
ftr-325	3965	10	i	i	NOUN
ftr-325	3965	11	)	)	PUNCT
ftr-325	3965	12	base	base	VERB
ftr-325	3965	13	the	the	DET
ftr-325	3965	14	written	write	VERB
ftr-325	3965	15	advice	advice	NOUN
ftr-325	3965	16	on	on	ADP
ftr-325	3965	17	reasonable	reasonable	ADJ
ftr-325	3965	18	factual	factual	ADJ
ftr-325	3965	19	and	and	CCONJ
ftr-325	3965	20	legal	legal	ADJ
ftr-325	3965	21	assumptions	assumption	NOUN
ftr-325	3965	22	;	;	PUNCT
ftr-325	3965	23	(	(	PUNCT
ftr-325	3965	24	ii	ii	NOUN
ftr-325	3965	25	)	)	PUNCT
ftr-325	3965	26	reasonably	reasonably	ADV
ftr-325	3965	27	consider	consider	VERB
ftr-325	3965	28	all	all	DET
ftr-325	3965	29	the	the	DET
ftr-325	3965	30	relevant	relevant	ADJ
ftr-325	3965	31	facts	fact	NOUN
ftr-325	3965	32	that	that	SCONJ
ftr-325	3965	33	the	the	DET
ftr-325	3965	34	practitioner	practitioner	NOUN
ftr-325	3965	35	knows	know	VERB
ftr-325	3965	36	or	or	CCONJ
ftr-325	3965	37	should	should	AUX
ftr-325	3965	38	know	know	VERB
ftr-325	3965	39	;	;	PUNCT
ftr-325	3965	40	(	(	PUNCT
ftr-325	3965	41	iii	iii	X
ftr-325	3965	42	)	)	PUNCT
ftr-325	3965	43	use	use	VERB
ftr-325	3965	44	reasonable	reasonable	ADJ
ftr-325	3965	45	efforts	effort	NOUN
ftr-325	3965	46	to	to	PART
ftr-325	3965	47	identify	identify	VERB
ftr-325	3965	48	and	and	CCONJ
ftr-325	3965	49	ascertain	ascertain	VERB
ftr-325	3965	50	the	the	DET
ftr-325	3965	51	facts	fact	NOUN
ftr-325	3965	52	relevant	relevant	ADJ
ftr-325	3965	53	on	on	ADP
ftr-325	3965	54	each	each	DET
ftr-325	3965	55	federal	federal	ADJ
ftr-325	3965	56	tax	tax	NOUN
ftr-325	3965	57	who	who	PRON
ftr-325	3965	58	previously	previously	ADV
ftr-325	3965	59	have	have	AUX
ftr-325	3965	60	bothered	bother	VERB
ftr-325	3965	61	to	to	PART
ftr-325	3965	62	read	read	VERB
ftr-325	3965	63	our	our	PRON
ftr-325	3965	64	circular	circular	ADJ
ftr-325	3965	65	230	230	NUM
ftr-325	3965	66	disclosure	disclosure	NOUN
ftr-325	3965	67	will	will	AUX
ftr-325	3965	68	at	at	ADP
ftr-325	3965	69	that	that	DET
ftr-325	3965	70	time	time	NOUN
ftr-325	3965	71	wonder	wonder	VERB
ftr-325	3965	72	whether	whether	SCONJ
ftr-325	3965	73	the	the	DET
ftr-325	3965	74	elimination	elimination	NOUN
ftr-325	3965	75	of	of	ADP
ftr-325	3965	76	our	our	PRON
ftr-325	3965	77	circular	circular	ADJ
ftr-325	3965	78	230	230	NUM
ftr-325	3965	79	disclosure	disclosure	NOUN
ftr-325	3965	80	was	be	AUX
ftr-325	3965	81	due	due	ADJ
ftr-325	3965	82	to	to	PART
ftr-325	3965	83	oversight	oversight	NOUN
ftr-325	3965	84	or	or	CCONJ
ftr-325	3965	85	,	,	PUNCT
ftr-325	3965	86	worse	bad	ADJ
ftr-325	3965	87	yet	yet	ADV
ftr-325	3965	88	,	,	PUNCT
ftr-325	3965	89	that	that	SCONJ
ftr-325	3965	90	the	the	DET
ftr-325	3965	91	email	email	NOUN
ftr-325	3965	92	being	be	AUX
ftr-325	3965	93	sent	send	VERB
ftr-325	3965	94	by	by	ADP
ftr-325	3965	95	us	we	PRON
ftr-325	3965	96	to	to	ADP
ftr-325	3965	97	you	you	PRON
ftr-325	3965	98	is	be	AUX
ftr-325	3965	99	in	in	ADP
ftr-325	3965	100	fact	fact	NOUN
ftr-325	3965	101	―intended	―intende	VERB
ftr-325	3965	102	or	or	CCONJ
ftr-325	3965	103	written	write	VERB
ftr-325	3965	104	to	to	PART
ftr-325	3965	105	be	be	AUX
ftr-325	3965	106	used,‖	used,‖	PROPN
ftr-325	3965	107	and	and	CCONJ
ftr-325	3965	108	can	can	AUX
ftr-325	3965	109	be	be	AUX
ftr-325	3965	110	used	use	VERB
ftr-325	3965	111	,	,	PUNCT
ftr-325	3965	112	for	for	ADP
ftr-325	3965	113	the	the	DET
ftr-325	3965	114	prohibited	prohibit	VERB
ftr-325	3965	115	purposes	purpose	NOUN
ftr-325	3965	116	.	.	PUNCT
ftr-325	3966	1	such	such	ADJ
ftr-325	3966	2	inference	inference	NOUN
ftr-325	3966	3	is	be	AUX
ftr-325	3966	4	not	not	PART
ftr-325	3966	5	intended	intend	VERB
ftr-325	3966	6	(	(	PUNCT
ftr-325	3966	7	except	except	SCONJ
ftr-325	3966	8	in	in	ADP
ftr-325	3966	9	those	those	DET
ftr-325	3966	10	extremely	extremely	ADV
ftr-325	3966	11	rare	rare	ADJ
ftr-325	3966	12	cases	case	NOUN
ftr-325	3966	13	where	where	SCONJ
ftr-325	3966	14	it	it	PRON
ftr-325	3966	15	is	be	AUX
ftr-325	3966	16	intended	intend	VERB
ftr-325	3966	17	,	,	PUNCT
ftr-325	3966	18	i.e.	i.e.	X
ftr-325	3966	19	,	,	PUNCT
ftr-325	3966	20	where	where	SCONJ
ftr-325	3966	21	you	you	PRON
ftr-325	3966	22	really	really	ADV
ftr-325	3966	23	would	would	AUX
ftr-325	3966	24	be	be	AUX
ftr-325	3966	25	entitled	entitle	VERB
ftr-325	3966	26	to	to	PART
ftr-325	3966	27	so	so	ADV
ftr-325	3966	28	use	use	VERB
ftr-325	3966	29	our	our	PRON
ftr-325	3966	30	emails	email	NOUN
ftr-325	3966	31	for	for	ADP
ftr-325	3966	32	the	the	DET
ftr-325	3966	33	prohibited	prohibit	VERB
ftr-325	3966	34	purposes	purpose	NOUN
ftr-325	3966	35	)	)	PUNCT
ftr-325	3966	36	.	.	PUNCT
ftr-325	3967	1	therefore	therefore	ADV
ftr-325	3967	2	,	,	PUNCT
ftr-325	3967	3	effective	effective	ADJ
ftr-325	3967	4	as	as	ADP
ftr-325	3967	5	of	of	ADP
ftr-325	3967	6	the	the	DET
ftr-325	3967	7	moment	moment	NOUN
ftr-325	3967	8	that	that	SCONJ
ftr-325	3967	9	the	the	DET
ftr-325	3967	10	revised	revise	VERB
ftr-325	3967	11	treasury	treasury	NOUN
ftr-325	3967	12	regulations	regulation	NOUN
ftr-325	3967	13	circular	circular	ADJ
ftr-325	3967	14	230	230	NUM
ftr-325	3967	15	is	be	AUX
ftr-325	3967	16	published	publish	VERB
ftr-325	3967	17	in	in	ADP
ftr-325	3967	18	the	the	DET
ftr-325	3967	19	federal	federal	ADJ
ftr-325	3967	20	register	register	NOUN
ftr-325	3967	21	,	,	PUNCT
ftr-325	3967	22	which	which	PRON
ftr-325	3967	23	should	should	AUX
ftr-325	3967	24	only	only	ADV
ftr-325	3967	25	happen	happen	VERB
ftr-325	3967	26	in	in	ADP
ftr-325	3967	27	our	our	PRON
ftr-325	3967	28	lifetimes	lifetime	NOUN
ftr-325	3967	29	,	,	PUNCT
ftr-325	3967	30	the	the	DET
ftr-325	3967	31	following	follow	VERB
ftr-325	3967	32	disclosure	disclosure	NOUN
ftr-325	3967	33	shall	shall	AUX
ftr-325	3967	34	become	become	VERB
ftr-325	3967	35	operative	operative	ADJ
ftr-325	3967	36	without	without	ADP
ftr-325	3967	37	any	any	DET
ftr-325	3967	38	further	further	ADJ
ftr-325	3967	39	action	action	NOUN
ftr-325	3967	40	on	on	ADP
ftr-325	3967	41	our	our	PRON
ftr-325	3967	42	part	part	NOUN
ftr-325	3967	43	:	:	PUNCT
ftr-325	3967	44	―treasury	―treasury	AUX
ftr-325	3967	45	regulations	regulation	NOUN
ftr-325	3967	46	circular	circular	ADJ
ftr-325	3967	47	230	230	NUM
ftr-325	3967	48	was	be	AUX
ftr-325	3967	49	recently	recently	ADV
ftr-325	3967	50	amended	amend	VERB
ftr-325	3967	51	to	to	PART
ftr-325	3967	52	eliminate	eliminate	VERB
ftr-325	3967	53	the	the	DET
ftr-325	3967	54	requirement	requirement	NOUN
ftr-325	3967	55	that	that	SCONJ
ftr-325	3967	56	we	we	PRON
ftr-325	3967	57	disclose	disclose	VERB
ftr-325	3967	58	to	to	ADP
ftr-325	3967	59	you	you	PRON
ftr-325	3967	60	that	that	SCONJ
ftr-325	3967	61	any	any	DET
ftr-325	3967	62	tax	tax	NOUN
ftr-325	3967	63	advice	advice	NOUN
ftr-325	3967	64	contained	contain	VERB
ftr-325	3967	65	in	in	ADP
ftr-325	3967	66	this	this	DET
ftr-325	3967	67	communication	communication	NOUN
ftr-325	3967	68	was	be	AUX
ftr-325	3967	69	not	not	PART
ftr-325	3967	70	intended	intend	VERB
ftr-325	3967	71	or	or	CCONJ
ftr-325	3967	72	written	write	VERB
ftr-325	3967	73	to	to	PART
ftr-325	3967	74	be	be	AUX
ftr-325	3967	75	used	use	VERB
ftr-325	3967	76	,	,	PUNCT
ftr-325	3967	77	and	and	CCONJ
ftr-325	3967	78	can	can	AUX
ftr-325	3967	79	not	not	PART
ftr-325	3967	80	be	be	AUX
ftr-325	3967	81	used	use	VERB
ftr-325	3967	82	,	,	PUNCT
ftr-325	3967	83	for	for	ADP
ftr-325	3967	84	the	the	DET
ftr-325	3967	85	purpose	purpose	NOUN
ftr-325	3967	86	of	of	ADP
ftr-325	3967	87	(	(	PUNCT
ftr-325	3967	88	i	i	NOUN
ftr-325	3967	89	)	)	PUNCT
ftr-325	3967	90	avoiding	avoid	VERB
ftr-325	3967	91	tax	tax	NOUN
ftr-325	3967	92	-	-	PUNCT
ftr-325	3967	93	related	relate	VERB
ftr-325	3967	94	penalties	penalty	NOUN
ftr-325	3967	95	under	under	ADP
ftr-325	3967	96	the	the	DET
ftr-325	3967	97	internal	internal	ADJ
ftr-325	3967	98	revenue	revenue	NOUN
ftr-325	3967	99	code	code	NOUN
ftr-325	3967	100	or	or	CCONJ
ftr-325	3967	101	(	(	PUNCT
ftr-325	3967	102	ii	ii	NOUN
ftr-325	3967	103	)	)	PUNCT
ftr-325	3967	104	promoting	promoting	NOUN
ftr-325	3967	105	,	,	PUNCT
ftr-325	3967	106	marketing	marketing	NOUN
ftr-325	3967	107	or	or	CCONJ
ftr-325	3967	108	recommending	recommend	VERB
ftr-325	3967	109	to	to	ADP
ftr-325	3967	110	another	another	DET
ftr-325	3967	111	party	party	NOUN
ftr-325	3967	112	any	any	DET
ftr-325	3967	113	tax	tax	NOUN
ftr-325	3967	114	-	-	PUNCT
ftr-325	3967	115	related	relate	VERB
ftr-325	3967	116	matter	matter	NOUN
ftr-325	3967	117	addressed	address	VERB
ftr-325	3967	118	herein	herein	NOUN
ftr-325	3967	119	(	(	PUNCT
ftr-325	3967	120	the	the	DET
ftr-325	3967	121	―prohibited	―prohibite	VERB
ftr-325	3967	122	purposes‖	purposes‖	PROPN
ftr-325	3967	123	)	)	PUNCT
ftr-325	3967	124	.	.	PUNCT
ftr-325	3968	1	therefore	therefore	ADV
ftr-325	3968	2	,	,	PUNCT
ftr-325	3968	3	as	as	ADP
ftr-325	3968	4	of	of	ADP
ftr-325	3968	5	this	this	DET
ftr-325	3968	6	moment	moment	NOUN
ftr-325	3968	7	you	you	PRON
ftr-325	3968	8	should	should	AUX
ftr-325	3968	9	not	not	PART
ftr-325	3968	10	consider	consider	VERB
ftr-325	3968	11	this	this	DET
ftr-325	3968	12	email	email	NOUN
ftr-325	3968	13	to	to	PART
ftr-325	3968	14	be	be	AUX
ftr-325	3968	15	a	a	DET
ftr-325	3968	16	circular	circular	ADJ
ftr-325	3968	17	230	230	NUM
ftr-325	3968	18	disclosure	disclosure	NOUN
ftr-325	3968	19	.	.	PUNCT
ftr-325	3969	1	however	however	ADV
ftr-325	3969	2	,	,	PUNCT
ftr-325	3969	3	no	no	DET
ftr-325	3969	4	inference	inference	NOUN
ftr-325	3969	5	is	be	AUX
ftr-325	3969	6	intended	intend	VERB
ftr-325	3969	7	,	,	PUNCT
ftr-325	3969	8	and	and	CCONJ
ftr-325	3969	9	none	none	NOUN
ftr-325	3969	10	should	should	AUX
ftr-325	3969	11	be	be	AUX
ftr-325	3969	12	taken	take	VERB
ftr-325	3969	13	,	,	PUNCT
ftr-325	3969	14	that	that	SCONJ
ftr-325	3969	15	our	our	PRON
ftr-325	3969	16	failure	failure	NOUN
ftr-325	3969	17	to	to	PART
ftr-325	3969	18	make	make	VERB
ftr-325	3969	19	a	a	DET
ftr-325	3969	20	circular	circular	ADJ
ftr-325	3969	21	230	230	NUM
ftr-325	3969	22	disclosure	disclosure	NOUN
ftr-325	3969	23	to	to	ADP
ftr-325	3969	24	you	you	PRON
ftr-325	3969	25	from	from	ADP
ftr-325	3969	26	this	this	DET
ftr-325	3969	27	moment	moment	NOUN
ftr-325	3969	28	forward	forward	ADV
ftr-325	3969	29	shall	shall	AUX
ftr-325	3969	30	entitle	entitle	VERB
ftr-325	3969	31	you	you	PRON
ftr-325	3969	32	to	to	PART
ftr-325	3969	33	rely	rely	VERB
ftr-325	3969	34	on	on	ADP
ftr-325	3969	35	any	any	DET
ftr-325	3969	36	tax	tax	NOUN
ftr-325	3969	37	advice	advice	NOUN
ftr-325	3969	38	herein	herein	NOUN
ftr-325	3969	39	for	for	ADP
ftr-325	3969	40	any	any	DET
ftr-325	3969	41	prohibited	prohibit	VERB
ftr-325	3969	42	purpose	purpose	NOUN
ftr-325	3969	43	.	.	PUNCT
ftr-325	3970	1	further	far	ADV
ftr-325	3970	2	,	,	PUNCT
ftr-325	3970	3	in	in	ADP
ftr-325	3970	4	the	the	DET
ftr-325	3970	5	event	event	NOUN
ftr-325	3970	6	any	any	DET
ftr-325	3970	7	person	person	NOUN
ftr-325	3970	8	who	who	PRON
ftr-325	3970	9	is	be	AUX
ftr-325	3970	10	a	a	DET
ftr-325	3970	11	member	member	NOUN
ftr-325	3970	12	of	of	ADP
ftr-325	3970	13	,	,	PUNCT
ftr-325	3970	14	employed	employ	VERB
ftr-325	3970	15	by	by	ADP
ftr-325	3970	16	or	or	CCONJ
ftr-325	3970	17	affiliated	affiliate	VERB
ftr-325	3970	18	with	with	ADP
ftr-325	3970	19	this	this	DET
ftr-325	3970	20	firm	firm	NOUN
ftr-325	3970	21	should	should	AUX
ftr-325	3970	22	continue	continue	VERB
ftr-325	3970	23	to	to	PART
ftr-325	3970	24	include	include	VERB
ftr-325	3970	25	a	a	DET
ftr-325	3970	26	circular	circular	ADJ
ftr-325	3970	27	230	230	NUM
ftr-325	3970	28	disclaimer	disclaimer	NOUN
ftr-325	3970	29	on	on	ADP
ftr-325	3970	30	any	any	DET
ftr-325	3970	31	email	email	NOUN
ftr-325	3970	32	after	after	SCONJ
ftr-325	3970	33	the	the	DET
ftr-325	3970	34	amendment	amendment	NOUN
ftr-325	3970	35	of	of	ADP
ftr-325	3970	36	circular	circular	ADJ
ftr-325	3970	37	230	230	NUM
ftr-325	3970	38	becomes	become	VERB
ftr-325	3970	39	effective	effective	ADJ
ftr-325	3970	40	,	,	PUNCT
ftr-325	3970	41	no	no	DET
ftr-325	3970	42	negative	negative	ADJ
ftr-325	3970	43	inference	inference	NOUN
ftr-325	3970	44	should	should	AUX
ftr-325	3970	45	be	be	AUX
ftr-325	3970	46	taken	take	VERB
ftr-325	3970	47	that	that	SCONJ
ftr-325	3970	48	the	the	DET
ftr-325	3970	49	emails	email	NOUN
ftr-325	3970	50	of	of	ADP
ftr-325	3970	51	any	any	DET
ftr-325	3970	52	others	other	NOUN
ftr-325	3970	53	who	who	PRON
ftr-325	3970	54	are	be	AUX
ftr-325	3970	55	members	member	NOUN
ftr-325	3970	56	of	of	ADP
ftr-325	3970	57	,	,	PUNCT
ftr-325	3970	58	employed	employ	VERB
ftr-325	3970	59	by	by	ADP
ftr-325	3970	60	or	or	CCONJ
ftr-325	3970	61	affiliated	affiliate	VERB
ftr-325	3970	62	with	with	ADP
ftr-325	3970	63	our	our	PRON
ftr-325	3970	64	firm	firm	NOUN
ftr-325	3970	65	whose	whose	DET
ftr-325	3970	66	emails	email	NOUN
ftr-325	3970	67	do	do	AUX
ftr-325	3970	68	not	not	PART
ftr-325	3970	69	contain	contain	VERB
ftr-325	3970	70	the	the	DET
ftr-325	3970	71	circular	circular	ADJ
ftr-325	3970	72	230	230	NUM
ftr-325	3970	73	disclosure	disclosure	NOUN
ftr-325	3970	74	but	but	CCONJ
ftr-325	3970	75	which	which	PRON
ftr-325	3970	76	contain	contain	VERB
ftr-325	3970	77	any	any	DET
ftr-325	3970	78	tax	tax	NOUN
ftr-325	3970	79	advice	advice	NOUN
ftr-325	3970	80	can	can	AUX
ftr-325	3970	81	be	be	AUX
ftr-325	3970	82	used	use	VERB
ftr-325	3970	83	for	for	ADP
ftr-325	3970	84	the	the	DET
ftr-325	3970	85	prohibited	prohibit	VERB
ftr-325	3970	86	purposes	purpose	NOUN
ftr-325	3970	87	,	,	PUNCT
ftr-325	3970	88	without	without	ADP
ftr-325	3970	89	the	the	DET
ftr-325	3970	90	express	express	ADJ
ftr-325	3970	91	written	write	VERB
ftr-325	3970	92	consent	consent	NOUN
ftr-325	3970	93	of	of	ADP
ftr-325	3970	94	an	an	DET
ftr-325	3970	95	authorized	authorized	ADJ
ftr-325	3970	96	representative	representative	NOUN
ftr-325	3970	97	of	of	ADP
ftr-325	3970	98	the	the	DET
ftr-325	3970	99	firm.‖	firm.‖	NOUN
ftr-325	3970	100	2013	2013	NUM
ftr-325	3970	101	]	]	PUNCT
ftr-325	3970	102	recent	recent	ADJ
ftr-325	3970	103	developments	development	NOUN
ftr-325	3970	104	in	in	ADP
ftr-325	3970	105	federal	federal	ADJ
ftr-325	3970	106	income	income	NOUN
ftr-325	3970	107	taxation	taxation	NOUN
ftr-325	3970	108	705	705	NUM
ftr-325	3970	109	matter	matter	NOUN
ftr-325	3970	110	;	;	PUNCT
ftr-325	3970	111	(	(	PUNCT
ftr-325	3970	112	iv	iv	X
ftr-325	3970	113	)	)	PUNCT
ftr-325	3970	114	not	not	PART
ftr-325	3970	115	rely	rely	VERB
ftr-325	3970	116	upon	upon	SCONJ
ftr-325	3970	117	representations	representation	NOUN
ftr-325	3970	118	,	,	PUNCT
ftr-325	3970	119	statements	statement	NOUN
ftr-325	3970	120	,	,	PUNCT
ftr-325	3970	121	findings	finding	NOUN
ftr-325	3970	122	,	,	PUNCT
ftr-325	3970	123	or	or	CCONJ
ftr-325	3970	124	agreements	agreement	NOUN
ftr-325	3970	125	(	(	PUNCT
ftr-325	3970	126	including	include	VERB
ftr-325	3970	127	projections	projection	NOUN
ftr-325	3970	128	,	,	PUNCT
ftr-325	3970	129	financial	financial	ADJ
ftr-325	3970	130	forecasts	forecast	NOUN
ftr-325	3970	131	,	,	PUNCT
ftr-325	3970	132	or	or	CCONJ
ftr-325	3970	133	appraisals	appraisal	NOUN
ftr-325	3970	134	)	)	PUNCT
ftr-325	3970	135	if	if	SCONJ
ftr-325	3970	136	reliance	reliance	NOUN
ftr-325	3970	137	on	on	ADP
ftr-325	3970	138	them	they	PRON
ftr-325	3970	139	would	would	AUX
ftr-325	3970	140	be	be	AUX
ftr-325	3970	141	unreasonable	unreasonable	ADJ
ftr-325	3970	142	;	;	PUNCT
ftr-325	3970	143	and	and	CCONJ
ftr-325	3970	144	(	(	PUNCT
ftr-325	3970	145	v	v	NOUN
ftr-325	3970	146	)	)	PUNCT
ftr-325	3970	147	not	not	PART
ftr-325	3970	148	take	take	VERB
ftr-325	3970	149	into	into	ADP
ftr-325	3970	150	account	account	NOUN
ftr-325	3970	151	the	the	DET
ftr-325	3970	152	possibility	possibility	NOUN
ftr-325	3970	153	that	that	SCONJ
ftr-325	3970	154	a	a	DET
ftr-325	3970	155	tax	tax	NOUN
ftr-325	3970	156	return	return	NOUN
ftr-325	3970	157	will	will	AUX
ftr-325	3970	158	not	not	PART
ftr-325	3970	159	be	be	AUX
ftr-325	3970	160	audited	audit	VERB
ftr-325	3970	161	or	or	CCONJ
ftr-325	3970	162	that	that	SCONJ
ftr-325	3970	163	a	a	DET
ftr-325	3970	164	matter	matter	NOUN
ftr-325	3970	165	will	will	AUX
ftr-325	3970	166	not	not	PART
ftr-325	3970	167	be	be	AUX
ftr-325	3970	168	raised	raise	VERB
ftr-325	3970	169	on	on	ADP
ftr-325	3970	170	audit	audit	NOUN
ftr-325	3970	171	.	.	PUNCT
ftr-325	3971	1	the	the	DET
ftr-325	3971	2	determination	determination	NOUN
ftr-325	3971	3	of	of	ADP
ftr-325	3971	4	whether	whether	SCONJ
ftr-325	3971	5	a	a	DET
ftr-325	3971	6	practitioner	practitioner	NOUN
ftr-325	3971	7	has	have	AUX
ftr-325	3971	8	failed	fail	VERB
ftr-325	3971	9	to	to	PART
ftr-325	3971	10	comply	comply	VERB
ftr-325	3971	11	with	with	ADP
ftr-325	3971	12	these	these	DET
ftr-325	3971	13	requirements	requirement	NOUN
ftr-325	3971	14	is	be	AUX
ftr-325	3971	15	based	base	VERB
ftr-325	3971	16	on	on	ADP
ftr-325	3971	17	all	all	DET
ftr-325	3971	18	the	the	DET
ftr-325	3971	19	facts	fact	NOUN
ftr-325	3971	20	and	and	CCONJ
ftr-325	3971	21	circumstances	circumstance	NOUN
ftr-325	3971	22	,	,	PUNCT
ftr-325	3971	23	not	not	PART
ftr-325	3971	24	on	on	ADP
ftr-325	3971	25	whether	whether	SCONJ
ftr-325	3971	26	each	each	DET
ftr-325	3971	27	requirement	requirement	NOUN
ftr-325	3971	28	is	be	AUX
ftr-325	3971	29	addressed	address	VERB
ftr-325	3971	30	in	in	ADP
ftr-325	3971	31	the	the	DET
ftr-325	3971	32	written	write	VERB
ftr-325	3971	33	advice	advice	NOUN
ftr-325	3971	34	.	.	PUNCT
ftr-325	3972	1			PROPN
ftr-325	3972	2	proposed	propose	VERB
ftr-325	3972	3	§	§	PROPN
ftr-325	3972	4	10.35	10.35	NUM
ftr-325	3972	5	provides	provide	VERB
ftr-325	3972	6	that	that	SCONJ
ftr-325	3972	7	a	a	DET
ftr-325	3972	8	practitioner	practitioner	NOUN
ftr-325	3972	9	must	must	AUX
ftr-325	3972	10	exercise	exercise	VERB
ftr-325	3972	11	competence	competence	NOUN
ftr-325	3972	12	when	when	SCONJ
ftr-325	3972	13	engaged	engage	VERB
ftr-325	3972	14	in	in	ADP
ftr-325	3972	15	practice	practice	NOUN
ftr-325	3972	16	before	before	ADP
ftr-325	3972	17	the	the	DET
ftr-325	3972	18	irs	irs	PROPN
ftr-325	3972	19	(	(	PUNCT
ftr-325	3972	20	including	include	VERB
ftr-325	3972	21	providing	provide	VERB
ftr-325	3972	22	written	write	VERB
ftr-325	3972	23	opinions	opinion	NOUN
ftr-325	3972	24	)	)	PUNCT
ftr-325	3972	25	,	,	PUNCT
ftr-325	3972	26	which	which	PRON
ftr-325	3972	27	includes	include	VERB
ftr-325	3972	28	the	the	DET
ftr-325	3972	29	required	require	VERB
ftr-325	3972	30	knowledge	knowledge	NOUN
ftr-325	3972	31	,	,	PUNCT
ftr-325	3972	32	skill	skill	NOUN
ftr-325	3972	33	,	,	PUNCT
ftr-325	3972	34	thoroughness	thoroughness	NOUN
ftr-325	3972	35	,	,	PUNCT
ftr-325	3972	36	and	and	CCONJ
ftr-325	3972	37	preparation	preparation	NOUN
ftr-325	3972	38	necessary	necessary	ADJ
ftr-325	3972	39	for	for	ADP
ftr-325	3972	40	the	the	DET
ftr-325	3972	41	matter	matter	NOUN
ftr-325	3972	42	for	for	ADP
ftr-325	3972	43	which	which	PRON
ftr-325	3972	44	he	he	PRON
ftr-325	3972	45	is	be	AUX
ftr-325	3972	46	engaged	engage	VERB
ftr-325	3972	47	.	.	PUNCT
ftr-325	3973	1	this	this	PRON
ftr-325	3973	2	complements	complement	VERB
ftr-325	3973	3	the	the	DET
ftr-325	3973	4	provision	provision	NOUN
ftr-325	3973	5	in	in	ADP
ftr-325	3973	6	§	§	PROPN
ftr-325	3973	7	10.51	10.51	NUM
ftr-325	3973	8	that	that	PRON
ftr-325	3973	9	a	a	DET
ftr-325	3973	10	practitioner	practitioner	NOUN
ftr-325	3973	11	can	can	AUX
ftr-325	3973	12	be	be	AUX
ftr-325	3973	13	sanctioned	sanction	VERB
ftr-325	3973	14	for	for	ADP
ftr-325	3973	15	incompetent	incompetent	ADJ
ftr-325	3973	16	conduct	conduct	NOUN
ftr-325	3973	17	.	.	PUNCT
ftr-325	3974	1			PROPN
ftr-325	3974	2	proposed	propose	VERB
ftr-325	3974	3	§	§	PROPN
ftr-325	3974	4	10.36	10.36	NUM
ftr-325	3974	5	conforms	conform	VERB
ftr-325	3974	6	the	the	DET
ftr-325	3974	7	―procedures	―procedure	NOUN
ftr-325	3974	8	to	to	PART
ftr-325	3974	9	ensure	ensure	VERB
ftr-325	3974	10	compliance‖	compliance‖	PROPN
ftr-325	3974	11	with	with	ADP
ftr-325	3974	12	the	the	DET
ftr-325	3974	13	removal	removal	NOUN
ftr-325	3974	14	of	of	ADP
ftr-325	3974	15	the	the	DET
ftr-325	3974	16	covered	covered	ADJ
ftr-325	3974	17	opinion	opinion	NOUN
ftr-325	3974	18	rules	rule	NOUN
ftr-325	3974	19	in	in	ADP
ftr-325	3974	20	current	current	ADJ
ftr-325	3974	21	§	§	PROPN
ftr-325	3974	22	10.35	10.35	NUM
ftr-325	3974	23	,	,	PUNCT
ftr-325	3974	24	but	but	CCONJ
ftr-325	3974	25	expands	expand	VERB
ftr-325	3974	26	these	these	DET
ftr-325	3974	27	―procedures	―procedure	NOUN
ftr-325	3974	28	to	to	PART
ftr-325	3974	29	ensure	ensure	VERB
ftr-325	3974	30	compliance‖	compliance‖	PROPN
ftr-325	3974	31	to	to	PART
ftr-325	3974	32	include	include	VERB
ftr-325	3974	33	all	all	PRON
ftr-325	3974	34	of	of	ADP
ftr-325	3974	35	the	the	DET
ftr-325	3974	36	provisions	provision	NOUN
ftr-325	3974	37	of	of	ADP
ftr-325	3974	38	circular	circular	ADJ
ftr-325	3974	39	230	230	NUM
ftr-325	3974	40	.	.	PUNCT
ftr-325	3975	1			PROPN
ftr-325	3975	2	proposed	propose	VERB
ftr-325	3975	3	§	§	PROPN
ftr-325	3975	4	10.1	10.1	NUM
ftr-325	3975	5	provides	provide	VERB
ftr-325	3975	6	that	that	SCONJ
ftr-325	3975	7	the	the	DET
ftr-325	3975	8	office	office	NOUN
ftr-325	3975	9	of	of	ADP
ftr-325	3975	10	professional	professional	ADJ
ftr-325	3975	11	responsibility	responsibility	NOUN
ftr-325	3975	12	–	–	PUNCT
ftr-325	3975	13	as	as	SCONJ
ftr-325	3975	14	opposed	oppose	VERB
ftr-325	3975	15	to	to	ADP
ftr-325	3975	16	the	the	DET
ftr-325	3975	17	irs	irs	PROPN
ftr-325	3975	18	return	return	VERB
ftr-325	3975	19	preparer	preparer	NOUN
ftr-325	3975	20	office	office	NOUN
ftr-325	3975	21	–	–	PUNCT
ftr-325	3975	22	would	would	AUX
ftr-325	3975	23	have	have	VERB
ftr-325	3975	24	exclusive	exclusive	ADJ
ftr-325	3975	25	responsibility	responsibility	NOUN
ftr-325	3975	26	for	for	ADP
ftr-325	3975	27	matters	matter	NOUN
ftr-325	3975	28	related	relate	VERB
ftr-325	3975	29	to	to	ADP
ftr-325	3975	30	practitioner	practitioner	NOUN
ftr-325	3975	31	discipline	discipline	NOUN
ftr-325	3975	32	.	.	PUNCT
ftr-325	3976	1			PROPN
ftr-325	3976	2	proposed	propose	VERB
ftr-325	3976	3	§	§	PROPN
ftr-325	3976	4	10.82	10.82	NUM
ftr-325	3976	5	extends	extend	VERB
ftr-325	3976	6	the	the	DET
ftr-325	3976	7	expedited	expedite	VERB
ftr-325	3976	8	disciplinary	disciplinary	ADJ
ftr-325	3976	9	procedures	procedure	NOUN
ftr-325	3976	10	for	for	ADP
ftr-325	3976	11	immediate	immediate	ADJ
ftr-325	3976	12	suspension	suspension	NOUN
ftr-325	3976	13	,	,	PUNCT
ftr-325	3976	14	but	but	CCONJ
ftr-325	3976	15	limits	limit	VERB
ftr-325	3976	16	it	it	PRON
ftr-325	3976	17	to	to	ADP
ftr-325	3976	18	practitioners	practitioner	NOUN
ftr-325	3976	19	who	who	PRON
ftr-325	3976	20	have	have	AUX
ftr-325	3976	21	engaged	engage	VERB
ftr-325	3976	22	in	in	ADP
ftr-325	3976	23	a	a	DET
ftr-325	3976	24	pattern	pattern	NOUN
ftr-325	3976	25	of	of	ADP
ftr-325	3976	26	willful	willful	ADJ
ftr-325	3976	27	disreputable	disreputable	ADJ
ftr-325	3976	28	conduct	conduct	NOUN
ftr-325	3976	29	by	by	ADP
ftr-325	3976	30	failing	fail	VERB
ftr-325	3976	31	to	to	PART
ftr-325	3976	32	make	make	VERB
ftr-325	3976	33	an	an	DET
ftr-325	3976	34	annual	annual	ADJ
ftr-325	3976	35	federal	federal	ADJ
ftr-325	3976	36	tax	tax	NOUN
ftr-325	3976	37	return	return	NOUN
ftr-325	3976	38	during	during	ADP
ftr-325	3976	39	four	four	NUM
ftr-325	3976	40	of	of	ADP
ftr-325	3976	41	five	five	NUM
ftr-325	3976	42	tax	tax	NOUN
ftr-325	3976	43	years	year	NOUN
ftr-325	3976	44	immediately	immediately	ADV
ftr-325	3976	45	before	before	ADP
ftr-325	3976	46	the	the	DET
ftr-325	3976	47	institution	institution	NOUN
ftr-325	3976	48	of	of	ADP
ftr-325	3976	49	the	the	DET
ftr-325	3976	50	expedited	expedite	VERB
ftr-325	3976	51	suspension	suspension	NOUN
ftr-325	3976	52	proceeding	proceeding	NOUN
ftr-325	3976	53	,	,	PUNCT
ftr-325	3976	54	provided	provide	VERB
ftr-325	3976	55	that	that	SCONJ
ftr-325	3976	56	the	the	DET
ftr-325	3976	57	practitioner	practitioner	NOUN
ftr-325	3976	58	is	be	AUX
ftr-325	3976	59	also	also	ADV
ftr-325	3976	60	noncompliant	noncompliant	ADJ
ftr-325	3976	61	at	at	ADP
ftr-325	3976	62	the	the	DET
ftr-325	3976	63	time	time	NOUN
ftr-325	3976	64	the	the	DET
ftr-325	3976	65	notice	notice	NOUN
ftr-325	3976	66	of	of	ADP
ftr-325	3976	67	suspension	suspension	NOUN
ftr-325	3976	68	is	be	AUX
ftr-325	3976	69	served	serve	VERB
ftr-325	3976	70	.	.	PUNCT
ftr-325	3977	1			PROPN
ftr-325	3977	2	proposed	propose	VERB
ftr-325	3977	3	§	§	PROPN
ftr-325	3977	4	10.31	10.31	NUM
ftr-325	3977	5	forbids	forbid	VERB
ftr-325	3977	6	practitioners	practitioner	NOUN
ftr-325	3977	7	from	from	ADP
ftr-325	3977	8	negotiating	negotiate	VERB
ftr-325	3977	9	any	any	DET
ftr-325	3977	10	taxpayer	taxpayer	NOUN
ftr-325	3977	11	refunds	refund	NOUN
ftr-325	3977	12	,	,	PUNCT
ftr-325	3977	13	which	which	PRON
ftr-325	3977	14	specifically	specifically	ADV
ftr-325	3977	15	adds	add	VERB
ftr-325	3977	16	manipulation	manipulation	NOUN
ftr-325	3977	17	of	of	ADP
ftr-325	3977	18	any	any	DET
ftr-325	3977	19	electronic	electronic	ADJ
ftr-325	3977	20	refund	refund	NOUN
ftr-325	3977	21	process	process	NOUN
ftr-325	3977	22	.	.	PUNCT
ftr-325	3978	1	11	11	NUM
ftr-325	3978	2	.	.	X
ftr-325	3979	1	not	not	PART
ftr-325	3979	2	just	just	ADV
ftr-325	3979	3	any	any	DET
ftr-325	3979	4	old	old	ADJ
ftr-325	3979	5	express	express	ADJ
ftr-325	3979	6	mail	mail	NOUN
ftr-325	3979	7	service	service	NOUN
ftr-325	3979	8	cuts	cut	VERB
ftr-325	3979	9	the	the	DET
ftr-325	3979	10	mustard	mustard	NOUN
ftr-325	3979	11	when	when	SCONJ
ftr-325	3979	12	you	you	PRON
ftr-325	3979	13	wait	wait	VERB
ftr-325	3979	14	until	until	ADP
ftr-325	3979	15	the	the	DET
ftr-325	3979	16	last	last	ADJ
ftr-325	3979	17	minute	minute	NOUN
ftr-325	3979	18	to	to	PART
ftr-325	3979	19	file	file	VERB
ftr-325	3979	20	a	a	DET
ftr-325	3979	21	tax	tax	NOUN
ftr-325	3979	22	court	court	NOUN
ftr-325	3979	23	petition	petition	NOUN
ftr-325	3979	24	.	.	PUNCT
ftr-325	3980	1	scaggs	scaggs	PROPN
ftr-325	3980	2	v.	v.	PROPN
ftr-325	3980	3	commissioner	commissioner	PROPN
ftr-325	3980	4	,	,	PUNCT
ftr-325	3980	5	t.c	t.c	PROPN
ftr-325	3980	6	.	.	PROPN
ftr-325	3980	7	memo	memo	NOUN
ftr-325	3980	8	.	.	PUNCT
ftr-325	3981	1	2012	2012	NUM
ftr-325	3981	2	-	-	SYM
ftr-325	3981	3	258	258	NUM
ftr-325	3981	4	(	(	PUNCT
ftr-325	3981	5	9/10/12	9/10/12	NUM
ftr-325	3981	6	)	)	PUNCT
ftr-325	3981	7	.	.	PUNCT
ftr-325	3982	1	tax	tax	NOUN
ftr-325	3982	2	court	court	PROPN
ftr-325	3982	3	special	special	ADJ
ftr-325	3982	4	trial	trial	NOUN
ftr-325	3982	5	judge	judge	NOUN
ftr-325	3982	6	armen	arman	NOUN
ftr-325	3982	7	held	hold	VERB
ftr-325	3982	8	that	that	SCONJ
ftr-325	3982	9	a	a	DET
ftr-325	3982	10	tax	tax	NOUN
ftr-325	3982	11	court	court	NOUN
ftr-325	3982	12	petition	petition	NOUN
ftr-325	3982	13	received	receive	VERB
ftr-325	3982	14	more	more	ADJ
ftr-325	3982	15	than	than	ADP
ftr-325	3982	16	90	90	NUM
ftr-325	3982	17	days	day	NOUN
ftr-325	3982	18	after	after	ADP
ftr-325	3982	19	the	the	DET
ftr-325	3982	20	date	date	NOUN
ftr-325	3982	21	of	of	ADP
ftr-325	3982	22	a	a	DET
ftr-325	3982	23	deficiency	deficiency	NOUN
ftr-325	3982	24	notice	notice	NOUN
ftr-325	3982	25	but	but	CCONJ
ftr-325	3982	26	which	which	PRON
ftr-325	3982	27	was	be	AUX
ftr-325	3982	28	sent	send	VERB
ftr-325	3982	29	via	via	ADP
ftr-325	3982	30	fedex	fedex	PROPN
ftr-325	3982	31	―express	―express	PROPN
ftr-325	3982	32	saver	saver	ADJ
ftr-325	3982	33	third	third	ADJ
ftr-325	3982	34	business	business	NOUN
ftr-325	3982	35	day‖	day‖	PUNCT
ftr-325	3982	36	within	within	ADP
ftr-325	3982	37	the	the	DET
ftr-325	3982	38	90	90	NUM
ftr-325	3982	39	-	-	PUNCT
ftr-325	3982	40	day	day	NOUN
ftr-325	3982	41	period	period	NOUN
ftr-325	3982	42	,	,	PUNCT
ftr-325	3982	43	was	be	AUX
ftr-325	3982	44	not	not	PART
ftr-325	3982	45	timely	timely	ADV
ftr-325	3982	46	filed	file	VERB
ftr-325	3982	47	.	.	PUNCT
ftr-325	3983	1	notice	notice	VERB
ftr-325	3983	2	2004–83	2004–83	NOUN
ftr-325	3983	3	,	,	PUNCT
ftr-325	3983	4	2004–2	2004–2	PROPN
ftr-325	3983	5	c.b	c.b	PROPN
ftr-325	3983	6	.	.	PROPN
ftr-325	3983	7	1030	1030	NUM
ftr-325	3983	8	,	,	PUNCT
ftr-325	3983	9	which	which	PRON
ftr-325	3983	10	lists	list	VERB
ftr-325	3983	11	the	the	DET
ftr-325	3983	12	private	private	ADJ
ftr-325	3983	13	delivery	delivery	NOUN
ftr-325	3983	14	serves	serve	VERB
ftr-325	3983	15	that	that	PRON
ftr-325	3983	16	qualify	qualify	VERB
ftr-325	3983	17	for	for	ADP
ftr-325	3983	18	the	the	DET
ftr-325	3983	19	same	same	ADJ
ftr-325	3983	20	―mailbox‖	―mailbox‖	PROPN
ftr-325	3983	21	treatment	treatment	NOUN
ftr-325	3983	22	as	as	ADP
ftr-325	3983	23	shipment	shipment	NOUN
ftr-325	3983	24	via	via	ADP
ftr-325	3983	25	the	the	DET
ftr-325	3983	26	u.s	u.s	PROPN
ftr-325	3983	27	.	.	PROPN
ftr-325	3983	28	postal	postal	PROPN
ftr-325	3983	29	service	service	PROPN
ftr-325	3983	30	pursuant	pursuant	ADJ
ftr-325	3983	31	to	to	ADP
ftr-325	3983	32	§	§	PROPN
ftr-325	3983	33	7502(f	7502(f	NUM
ftr-325	3983	34	)	)	PUNCT
ftr-325	3983	35	,	,	PUNCT
ftr-325	3983	36	does	do	AUX
ftr-325	3983	37	not	not	PART
ftr-325	3983	38	list	list	VERB
ftr-325	3983	39	fedex	fedex	NOUN
ftr-325	3983	40	―express	―express	PROPN
ftr-325	3983	41	saver	saver	ADJ
ftr-325	3983	42	third	third	ADJ
ftr-325	3983	43	business	business	NOUN
ftr-325	3983	44	day.‖	day.‖	ADJ
ftr-325	3983	45	706	706	NUM
ftr-325	3983	46	florida	florida	PROPN
ftr-325	3983	47	tax	tax	NOUN
ftr-325	3983	48	review	review	NOUN
ftr-325	3984	1	[	[	X
ftr-325	3984	2	vol	vol	NOUN
ftr-325	3984	3	.	.	PUNCT
ftr-325	3984	4	13:10	13:10	NUM
ftr-325	3984	5	12	12	NUM
ftr-325	3984	6	.	.	PUNCT
ftr-325	3985	1	if	if	SCONJ
ftr-325	3985	2	the	the	DET
ftr-325	3985	3	statute	statute	NOUN
ftr-325	3985	4	requires	require	VERB
ftr-325	3985	5	appeals	appeal	NOUN
ftr-325	3985	6	to	to	PART
ftr-325	3985	7	consult	consult	VERB
ftr-325	3985	8	with	with	ADP
ftr-325	3985	9	chief	chief	ADJ
ftr-325	3985	10	counsel	counsel	NOUN
ftr-325	3985	11	,	,	PUNCT
ftr-325	3985	12	it‘s	it‘s	NOUN
ftr-325	3985	13	not	not	PART
ftr-325	3985	14	a	a	DET
ftr-325	3985	15	prohibited	prohibit	VERB
ftr-325	3985	16	ex	ex	PRON
ftr-325	3985	17	parte	parte	NOUN
ftr-325	3985	18	communication	communication	NOUN
ftr-325	3985	19	.	.	PUNCT
ftr-325	3986	1	hinerfeld	hinerfeld	PROPN
ftr-325	3986	2	v.	v.	PROPN
ftr-325	3986	3	commissioner	commissioner	PROPN
ftr-325	3986	4	,	,	PUNCT
ftr-325	3986	5	139	139	NUM
ftr-325	3986	6	t.c	t.c	PROPN
ftr-325	3986	7	.	.	PUNCT
ftr-325	3987	1	no	no	INTJ
ftr-325	3987	2	.	.	NOUN
ftr-325	3988	1	10	10	NUM
ftr-325	3988	2	(	(	PUNCT
ftr-325	3988	3	9/27/12	9/27/12	NUM
ftr-325	3988	4	)	)	PUNCT
ftr-325	3988	5	.	.	PUNCT
ftr-325	3989	1	the	the	DET
ftr-325	3989	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3989	3	proposed	propose	VERB
ftr-325	3989	4	offer	offer	NOUN
ftr-325	3989	5	in	in	ADP
ftr-325	3989	6	compromise	compromise	NOUN
ftr-325	3989	7	was	be	AUX
ftr-325	3989	8	rejected	reject	VERB
ftr-325	3989	9	and	and	CCONJ
ftr-325	3989	10	he	he	PRON
ftr-325	3989	11	sought	seek	VERB
ftr-325	3989	12	review	review	NOUN
ftr-325	3989	13	in	in	ADP
ftr-325	3989	14	the	the	DET
ftr-325	3989	15	tax	tax	NOUN
ftr-325	3989	16	court	court	NOUN
ftr-325	3989	17	.	.	PUNCT
ftr-325	3990	1	among	among	ADP
ftr-325	3990	2	the	the	DET
ftr-325	3990	3	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	3990	4	arguments	argument	NOUN
ftr-325	3990	5	was	be	AUX
ftr-325	3990	6	that	that	SCONJ
ftr-325	3990	7	the	the	DET
ftr-325	3990	8	appeals	appeal	NOUN
ftr-325	3990	9	officer	officer	NOUN
ftr-325	3990	10	had	have	VERB
ftr-325	3990	11	an	an	DET
ftr-325	3990	12	improper	improper	ADJ
ftr-325	3990	13	ex	ex	ADJ
ftr-325	3990	14	parte	parte	NOUN
ftr-325	3990	15	consultation	consultation	NOUN
ftr-325	3990	16	with	with	ADP
ftr-325	3990	17	chief	chief	ADJ
ftr-325	3990	18	counsel‘s	counsel‘s	PROPN
ftr-325	3990	19	office	office	NOUN
ftr-325	3990	20	,	,	PUNCT
ftr-325	3990	21	violating	violate	VERB
ftr-325	3990	22	the	the	DET
ftr-325	3990	23	internal	internal	ADJ
ftr-325	3990	24	revenue	revenue	NOUN
ftr-325	3990	25	service	service	NOUN
ftr-325	3990	26	restructuring	restructuring	NOUN
ftr-325	3990	27	and	and	CCONJ
ftr-325	3990	28	reform	reform	NOUN
ftr-325	3990	29	act	act	NOUN
ftr-325	3990	30	of	of	ADP
ftr-325	3990	31	1998	1998	NUM
ftr-325	3990	32	,	,	PUNCT
ftr-325	3990	33	pub	pub	NOUN
ftr-325	3990	34	.	.	PUNCT
ftr-325	3991	1	l.	l.	PROPN
ftr-325	3991	2	no	no	INTJ
ftr-325	3991	3	.	.	PROPN
ftr-325	3992	1	105	105	NUM
ftr-325	3992	2	-	-	SYM
ftr-325	3992	3	206	206	NUM
ftr-325	3992	4	,	,	PUNCT
ftr-325	3992	5	§	§	PROPN
ftr-325	3992	6	1001(a)(4	1001(a)(4	NUM
ftr-325	3992	7	)	)	PUNCT
ftr-325	3992	8	,	,	PUNCT
ftr-325	3992	9	112	112	NUM
ftr-325	3992	10	stat	stat	NOUN
ftr-325	3992	11	.	.	PUNCT
ftr-325	3993	1	at	at	ADP
ftr-325	3993	2	689	689	NUM
ftr-325	3993	3	,	,	PUNCT
ftr-325	3993	4	and	and	CCONJ
ftr-325	3993	5	rev	rev	PROPN
ftr-325	3993	6	.	.	PROPN
ftr-325	3993	7	proc	proc	PROPN
ftr-325	3993	8	.	.	PUNCT
ftr-325	3993	9	2000	2000	NUM
ftr-325	3993	10	-	-	SYM
ftr-325	3993	11	43	43	NUM
ftr-325	3993	12	,	,	PUNCT
ftr-325	3993	13	2000	2000	NUM
ftr-325	3993	14	-	-	SYM
ftr-325	3993	15	2	2	NUM
ftr-325	3993	16	c.b	c.b	PROPN
ftr-325	3993	17	.	.	PROPN
ftr-325	3993	18	404	404	NUM
ftr-325	3993	19	,	,	PUNCT
ftr-325	3993	20	which	which	PRON
ftr-325	3993	21	provides	provide	VERB
ftr-325	3993	22	guidelines	guideline	NOUN
ftr-325	3993	23	in	in	ADP
ftr-325	3993	24	question	question	NOUN
ftr-325	3993	25	and	and	CCONJ
ftr-325	3993	26	answer	answer	NOUN
ftr-325	3993	27	format	format	NOUN
ftr-325	3993	28	that	that	PRON
ftr-325	3993	29	are	be	AUX
ftr-325	3993	30	designed	design	VERB
ftr-325	3993	31	to	to	PART
ftr-325	3993	32	distinguish	distinguish	VERB
ftr-325	3993	33	prohibited	prohibit	VERB
ftr-325	3993	34	and	and	CCONJ
ftr-325	3993	35	permissible	permissible	ADJ
ftr-325	3993	36	ex	ex	X
ftr-325	3993	37	parte	parte	NOUN
ftr-325	3993	38	communications	communication	NOUN
ftr-325	3993	39	between	between	ADP
ftr-325	3993	40	appeals	appeal	NOUN
ftr-325	3993	41	and	and	CCONJ
ftr-325	3993	42	other	other	ADJ
ftr-325	3993	43	irs	irs	PROPN
ftr-325	3993	44	employees	employee	NOUN
ftr-325	3993	45	during	during	ADP
ftr-325	3993	46	an	an	DET
ftr-325	3993	47	administrative	administrative	ADJ
ftr-325	3993	48	appeal	appeal	NOUN
ftr-325	3993	49	.	.	PUNCT
ftr-325	3994	1	the	the	DET
ftr-325	3994	2	tax	tax	NOUN
ftr-325	3994	3	court	court	NOUN
ftr-325	3994	4	(	(	PUNCT
ftr-325	3994	5	judge	judge	NOUN
ftr-325	3994	6	gale	gale	PROPN
ftr-325	3994	7	)	)	PUNCT
ftr-325	3994	8	rejected	reject	VERB
ftr-325	3994	9	the	the	DET
ftr-325	3994	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	3994	11	argument	argument	NOUN
ftr-325	3994	12	.	.	PUNCT
ftr-325	3995	1	the	the	DET
ftr-325	3995	2	appeals	appeal	NOUN
ftr-325	3995	3	officer	officer	NOUN
ftr-325	3995	4	had	have	AUX
ftr-325	3995	5	consulted	consult	VERB
ftr-325	3995	6	chief	chief	ADJ
ftr-325	3995	7	counsel‘s	counsel‘s	PROPN
ftr-325	3995	8	office	office	NOUN
ftr-325	3995	9	to	to	PART
ftr-325	3995	10	seek	seek	VERB
ftr-325	3995	11	an	an	DET
ftr-325	3995	12	opinion	opinion	NOUN
ftr-325	3995	13	as	as	ADP
ftr-325	3995	14	to	to	ADP
ftr-325	3995	15	whether	whether	SCONJ
ftr-325	3995	16	the	the	DET
ftr-325	3995	17	taxpayer	taxpayer	NOUN
ftr-325	3995	18	had	have	AUX
ftr-325	3995	19	made	make	VERB
ftr-325	3995	20	a	a	DET
ftr-325	3995	21	fraudulent	fraudulent	ADJ
ftr-325	3995	22	conveyance	conveyance	NOUN
ftr-325	3995	23	.	.	PUNCT
ftr-325	3996	1	there	there	PRON
ftr-325	3996	2	was	be	VERB
ftr-325	3996	3	no	no	DET
ftr-325	3996	4	evidence	evidence	NOUN
ftr-325	3996	5	of	of	ADP
ftr-325	3996	6	improper	improper	ADJ
ftr-325	3996	7	communications	communication	NOUN
ftr-325	3996	8	,	,	PUNCT
ftr-325	3996	9	and	and	CCONJ
ftr-325	3996	10	review	review	NOUN
ftr-325	3996	11	by	by	ADP
ftr-325	3996	12	counsel	counsel	NOUN
ftr-325	3996	13	was	be	AUX
ftr-325	3996	14	mandated	mandate	VERB
ftr-325	3996	15	by	by	ADP
ftr-325	3996	16	§	§	PROPN
ftr-325	3996	17	7122(b	7122(b	PROPN
ftr-325	3996	18	)	)	PUNCT
ftr-325	3996	19	,	,	PUNCT
ftr-325	3996	20	which	which	PRON
ftr-325	3996	21	,	,	PUNCT
ftr-325	3996	22	when	when	SCONJ
ftr-325	3996	23	the	the	DET
ftr-325	3996	24	irs	irs	PROPN
ftr-325	3996	25	is	be	AUX
ftr-325	3996	26	to	to	PART
ftr-325	3996	27	compromise	compromise	VERB
ftr-325	3996	28	any	any	DET
ftr-325	3996	29	unpaid	unpaid	ADJ
ftr-325	3996	30	tax	tax	NOUN
ftr-325	3996	31	assessed	assess	VERB
ftr-325	3996	32	of	of	ADP
ftr-325	3996	33	$	$	SYM
ftr-325	3996	34	50,000	50,000	NUM
ftr-325	3996	35	or	or	CCONJ
ftr-325	3996	36	more	more	ADJ
ftr-325	3996	37	,	,	PUNCT
ftr-325	3996	38	requires	require	VERB
ftr-325	3996	39	an	an	DET
ftr-325	3996	40	opinion	opinion	NOUN
ftr-325	3996	41	of	of	ADP
ftr-325	3996	42	the	the	DET
ftr-325	3996	43	chief	chief	ADJ
ftr-325	3996	44	counsel	counsel	NOUN
ftr-325	3996	45	to	to	PART
ftr-325	3996	46	be	be	AUX
ftr-325	3996	47	filed	file	VERB
ftr-325	3996	48	with	with	ADP
ftr-325	3996	49	the	the	DET
ftr-325	3996	50	irs	irs	PROPN
ftr-325	3996	51	.	.	PUNCT
ftr-325	3997	1	13	13	NUM
ftr-325	3997	2	.	.	PUNCT
ftr-325	3998	1	the	the	DET
ftr-325	3998	2	irs	irs	PROPN
ftr-325	3998	3	can‘t	can‘t	NOUN
ftr-325	3998	4	disclose	disclose	VERB
ftr-325	3998	5	knowingly	knowingly	ADV
ftr-325	3998	6	false	false	ADJ
ftr-325	3998	7	taxpayer	taxpayer	NOUN
ftr-325	3998	8	information	information	NOUN
ftr-325	3998	9	just	just	ADV
ftr-325	3998	10	because	because	SCONJ
ftr-325	3998	11	it	it	PRON
ftr-325	3998	12	could	could	AUX
ftr-325	3998	13	have	have	AUX
ftr-325	3998	14	disclosed	disclose	VERB
ftr-325	3998	15	true	true	ADJ
ftr-325	3998	16	information	information	NOUN
ftr-325	3998	17	.	.	PUNCT
ftr-325	3999	1	aloe	aloe	PROPN
ftr-325	3999	2	vera	vera	PROPN
ftr-325	3999	3	of	of	ADP
ftr-325	3999	4	america	america	PROPN
ftr-325	3999	5	,	,	PUNCT
ftr-325	3999	6	inc	inc	PROPN
ftr-325	3999	7	.	.	PROPN
ftr-325	4000	1	v.	v.	PROPN
ftr-325	4000	2	united	united	PROPN
ftr-325	4000	3	states	states	PROPN
ftr-325	4000	4	,	,	PUNCT
ftr-325	4000	5	699	699	NUM
ftr-325	4000	6	f.3d	f.3d	NUM
ftr-325	4000	7	1153	1153	NUM
ftr-325	4000	8	(	(	PUNCT
ftr-325	4000	9	9th	9th	ADJ
ftr-325	4000	10	cir	cir	NOUN
ftr-325	4000	11	.	.	PUNCT
ftr-325	4001	1	11/15/12	11/15/12	NUM
ftr-325	4001	2	)	)	PUNCT
ftr-325	4001	3	.	.	PUNCT
ftr-325	4002	1	the	the	DET
ftr-325	4002	2	statute	statute	NOUN
ftr-325	4002	3	of	of	ADP
ftr-325	4002	4	limitations	limitation	NOUN
ftr-325	4002	5	under	under	ADP
ftr-325	4002	6	§	§	PROPN
ftr-325	4002	7	7431(d	7431(d	NUM
ftr-325	4002	8	)	)	PUNCT
ftr-325	4002	9	on	on	ADP
ftr-325	4002	10	a	a	DET
ftr-325	4002	11	claim	claim	NOUN
ftr-325	4002	12	for	for	ADP
ftr-325	4002	13	wrongful	wrongful	ADJ
ftr-325	4002	14	disclosure	disclosure	NOUN
ftr-325	4002	15	of	of	ADP
ftr-325	4002	16	a	a	DET
ftr-325	4002	17	tax	tax	NOUN
ftr-325	4002	18	return	return	NOUN
ftr-325	4002	19	begins	begin	VERB
ftr-325	4002	20	to	to	PART
ftr-325	4002	21	run	run	VERB
ftr-325	4002	22	when	when	SCONJ
ftr-325	4002	23	the	the	DET
ftr-325	4002	24	taxpayer	taxpayer	NOUN
ftr-325	4002	25	knows	know	VERB
ftr-325	4002	26	or	or	CCONJ
ftr-325	4002	27	reasonably	reasonably	ADV
ftr-325	4002	28	should	should	AUX
ftr-325	4002	29	know	know	VERB
ftr-325	4002	30	of	of	ADP
ftr-325	4002	31	the	the	DET
ftr-325	4002	32	government‘s	government‘s	NOUN
ftr-325	4002	33	allegedly	allegedly	ADV
ftr-325	4002	34	unauthorized	unauthorized	ADJ
ftr-325	4002	35	disclosures	disclosure	NOUN
ftr-325	4002	36	.	.	PUNCT
ftr-325	4003	1	on	on	ADP
ftr-325	4003	2	the	the	DET
ftr-325	4003	3	facts	fact	NOUN
ftr-325	4003	4	of	of	ADP
ftr-325	4003	5	the	the	DET
ftr-325	4003	6	case	case	NOUN
ftr-325	4003	7	,	,	PUNCT
ftr-325	4003	8	the	the	DET
ftr-325	4003	9	statute	statute	NOUN
ftr-325	4003	10	of	of	ADP
ftr-325	4003	11	limitations	limitation	NOUN
ftr-325	4003	12	did	do	AUX
ftr-325	4003	13	not	not	PART
ftr-325	4003	14	begin	begin	VERB
ftr-325	4003	15	to	to	PART
ftr-325	4003	16	run	run	VERB
ftr-325	4003	17	when	when	SCONJ
ftr-325	4003	18	the	the	DET
ftr-325	4003	19	taxpayer	taxpayer	NOUN
ftr-325	4003	20	became	become	VERB
ftr-325	4003	21	aware	aware	ADJ
ftr-325	4003	22	of	of	ADP
ftr-325	4003	23	a	a	DET
ftr-325	4003	24	pending	pende	VERB
ftr-325	4003	25	general	general	ADJ
ftr-325	4003	26	investigation	investigation	NOUN
ftr-325	4003	27	that	that	PRON
ftr-325	4003	28	would	would	AUX
ftr-325	4003	29	involve	involve	VERB
ftr-325	4003	30	disclosures	disclosure	NOUN
ftr-325	4003	31	,	,	PUNCT
ftr-325	4003	32	but	but	CCONJ
ftr-325	4003	33	only	only	ADV
ftr-325	4003	34	later	later	ADV
ftr-325	4003	35	when	when	SCONJ
ftr-325	4003	36	they	they	PRON
ftr-325	4003	37	knew	know	VERB
ftr-325	4003	38	or	or	CCONJ
ftr-325	4003	39	should	should	AUX
ftr-325	4003	40	have	have	AUX
ftr-325	4003	41	known	know	VERB
ftr-325	4003	42	of	of	ADP
ftr-325	4003	43	the	the	DET
ftr-325	4003	44	specific	specific	ADJ
ftr-325	4003	45	disclosures	disclosure	NOUN
ftr-325	4003	46	at	at	ADP
ftr-325	4003	47	issue	issue	NOUN
ftr-325	4003	48	.	.	PUNCT
ftr-325	4004	1	under	under	ADP
ftr-325	4004	2	§	§	PROPN
ftr-325	4004	3	6103(k)(4	6103(k)(4	NUM
ftr-325	4004	4	)	)	PUNCT
ftr-325	4004	5	,	,	PUNCT
ftr-325	4004	6	return	return	VERB
ftr-325	4004	7	information	information	NOUN
ftr-325	4004	8	may	may	AUX
ftr-325	4004	9	be	be	AUX
ftr-325	4004	10	disclosed	disclose	VERB
ftr-325	4004	11	to	to	ADP
ftr-325	4004	12	a	a	DET
ftr-325	4004	13	foreign	foreign	ADJ
ftr-325	4004	14	government	government	NOUN
ftr-325	4004	15	that	that	PRON
ftr-325	4004	16	has	have	VERB
ftr-325	4004	17	a	a	DET
ftr-325	4004	18	tax	tax	NOUN
ftr-325	4004	19	treaty	treaty	NOUN
ftr-325	4004	20	with	with	ADP
ftr-325	4004	21	the	the	DET
ftr-325	4004	22	united	united	PROPN
ftr-325	4004	23	states	states	PROPN
ftr-325	4004	24	,	,	PUNCT
ftr-325	4004	25	if	if	SCONJ
ftr-325	4004	26	such	such	ADJ
ftr-325	4004	27	information	information	NOUN
ftr-325	4004	28	as	as	SCONJ
ftr-325	4004	29	is	be	AUX
ftr-325	4004	30	pertinent	pertinent	ADJ
ftr-325	4004	31	to	to	ADP
ftr-325	4004	32	carrying	carry	VERB
ftr-325	4004	33	out	out	ADP
ftr-325	4004	34	the	the	DET
ftr-325	4004	35	provisions	provision	NOUN
ftr-325	4004	36	of	of	ADP
ftr-325	4004	37	the	the	DET
ftr-325	4004	38	treaty	treaty	NOUN
ftr-325	4004	39	or	or	CCONJ
ftr-325	4004	40	preventing	prevent	VERB
ftr-325	4004	41	fraud	fraud	NOUN
ftr-325	4004	42	or	or	CCONJ
ftr-325	4004	43	fiscal	fiscal	ADJ
ftr-325	4004	44	evasion	evasion	NOUN
ftr-325	4004	45	in	in	ADP
ftr-325	4004	46	relation	relation	NOUN
ftr-325	4004	47	to	to	ADP
ftr-325	4004	48	the	the	DET
ftr-325	4004	49	taxes	taxis	NOUN
ftr-325	4004	50	which	which	PRON
ftr-325	4004	51	are	be	AUX
ftr-325	4004	52	the	the	DET
ftr-325	4004	53	subject	subject	NOUN
ftr-325	4004	54	of	of	ADP
ftr-325	4004	55	the	the	DET
ftr-325	4004	56	treaty	treaty	NOUN
ftr-325	4004	57	.	.	PUNCT
ftr-325	4005	1	but	but	CCONJ
ftr-325	4005	2	the	the	DET
ftr-325	4005	3	disclosure	disclosure	NOUN
ftr-325	4005	4	of	of	ADP
ftr-325	4005	5	knowingly	knowingly	ADV
ftr-325	4005	6	false	false	ADJ
ftr-325	4005	7	information	information	NOUN
ftr-325	4005	8	to	to	ADP
ftr-325	4005	9	a	a	DET
ftr-325	4005	10	foreign	foreign	ADJ
ftr-325	4005	11	tax	tax	NOUN
ftr-325	4005	12	authority	authority	NOUN
ftr-325	4005	13	in	in	ADP
ftr-325	4005	14	a	a	DET
ftr-325	4005	15	proposal	proposal	NOUN
ftr-325	4005	16	for	for	ADP
ftr-325	4005	17	a	a	DET
ftr-325	4005	18	simultaneous	simultaneous	ADJ
ftr-325	4005	19	tax	tax	NOUN
ftr-325	4005	20	examination	examination	NOUN
ftr-325	4005	21	is	be	AUX
ftr-325	4005	22	not	not	PART
ftr-325	4005	23	protected	protect	VERB
ftr-325	4005	24	as	as	ADP
ftr-325	4005	25	―pertinent‖	―pertinent‖	NOUN
ftr-325	4005	26	information	information	NOUN
ftr-325	4005	27	.	.	PUNCT
ftr-325	4006	1	there	there	PRON
ftr-325	4006	2	was	be	VERB
ftr-325	4006	3	a	a	DET
ftr-325	4006	4	genuine	genuine	ADJ
ftr-325	4006	5	issue	issue	NOUN
ftr-325	4006	6	of	of	ADP
ftr-325	4006	7	material	material	ADJ
ftr-325	4006	8	fact	fact	NOUN
ftr-325	4006	9	as	as	ADP
ftr-325	4006	10	to	to	ADP
ftr-325	4006	11	whether	whether	SCONJ
ftr-325	4006	12	the	the	DET
ftr-325	4006	13	government	government	NOUN
ftr-325	4006	14	knowingly	knowingly	ADV
ftr-325	4006	15	disclosed	disclose	VERB
ftr-325	4006	16	false	false	ADJ
ftr-325	4006	17	information	information	NOUN
ftr-325	4006	18	,	,	PUNCT
ftr-325	4006	19	and	and	CCONJ
ftr-325	4006	20	the	the	DET
ftr-325	4006	21	district	district	NOUN
ftr-325	4006	22	court‘s	court‘s	PROPN
ftr-325	4006	23	grant	grant	NOUN
ftr-325	4006	24	of	of	ADP
ftr-325	4006	25	summary	summary	NOUN
ftr-325	4006	26	judgment	judgment	NOUN
ftr-325	4006	27	for	for	SCONJ
ftr-325	4006	28	the	the	DET
ftr-325	4006	29	government	government	NOUN
ftr-325	4006	30	was	be	AUX
ftr-325	4006	31	vacated	vacate	VERB
ftr-325	4006	32	and	and	CCONJ
ftr-325	4006	33	the	the	DET
ftr-325	4006	34	issue	issue	NOUN
ftr-325	4006	35	remanded	remand	VERB
ftr-325	4006	36	.	.	PUNCT
ftr-325	4007	1	14	14	NUM
ftr-325	4007	2	.	.	PUNCT
ftr-325	4007	3	prison	prison	NOUN
ftr-325	4007	4	tax	tax	NOUN
ftr-325	4007	5	returns	return	NOUN
ftr-325	4007	6	.	.	PUNCT
ftr-325	4008	1	the	the	DET
ftr-325	4008	2	2012	2012	NUM
ftr-325	4008	3	taxpayer	taxpayer	NOUN
ftr-325	4008	4	relief	relief	NOUN
ftr-325	4008	5	act	act	NOUN
ftr-325	4008	6	,	,	PUNCT
ftr-325	4008	7	§	§	PROPN
ftr-325	4008	8	209	209	NUM
ftr-325	4008	9	,	,	PUNCT
ftr-325	4008	10	expands	expand	VERB
ftr-325	4008	11	the	the	DET
ftr-325	4008	12	list	list	NOUN
ftr-325	4008	13	of	of	ADP
ftr-325	4008	14	persons	person	NOUN
ftr-325	4008	15	to	to	PART
ftr-325	4008	16	whom	whom	PRON
ftr-325	4008	17	false	false	ADJ
ftr-325	4008	18	prisoner	prisoner	NOUN
ftr-325	4008	19	tax	tax	NOUN
ftr-325	4008	20	returns	return	NOUN
ftr-325	4008	21	may	may	AUX
ftr-325	4008	22	be	be	AUX
ftr-325	4008	23	disclosed	disclose	VERB
ftr-325	4008	24	by	by	ADP
ftr-325	4008	25	the	the	DET
ftr-325	4008	26	irs	irs	PROPN
ftr-325	4008	27	under	under	ADP
ftr-325	4008	28	code	code	NOUN
ftr-325	4008	29	§	§	PROPN
ftr-325	4008	30	6103(k)(10	6103(k)(10	NUM
ftr-325	4008	31	)	)	PUNCT
ftr-325	4008	32	to	to	PART
ftr-325	4008	33	include	include	VERB
ftr-325	4008	34	officers	officer	NOUN
ftr-325	4008	35	and	and	CCONJ
ftr-325	4008	36	employees	employee	NOUN
ftr-325	4008	37	of	of	ADP
ftr-325	4008	38	the	the	DET
ftr-325	4008	39	federal	federal	ADJ
ftr-325	4008	40	bureau	bureau	PROPN
ftr-325	4008	41	of	of	ADP
ftr-325	4008	42	prisons	prison	NOUN
ftr-325	4008	43	,	,	PUNCT
ftr-325	4008	44	state	state	NOUN
ftr-325	4008	45	agencies	agency	NOUN
ftr-325	4008	46	charged	charge	VERB
ftr-325	4008	47	with	with	ADP
ftr-325	4008	48	2013	2013	NUM
ftr-325	4008	49	]	]	PUNCT
ftr-325	4008	50	recent	recent	ADJ
ftr-325	4008	51	developments	development	NOUN
ftr-325	4008	52	in	in	ADP
ftr-325	4008	53	federal	federal	ADJ
ftr-325	4008	54	income	income	NOUN
ftr-325	4008	55	taxation	taxation	NOUN
ftr-325	4008	56	707	707	NUM
ftr-325	4008	57	prison	prison	NOUN
ftr-325	4008	58	administration	administration	NOUN
ftr-325	4008	59	,	,	PUNCT
ftr-325	4008	60	and	and	CCONJ
ftr-325	4008	61	contractors	contractor	NOUN
ftr-325	4008	62	responsible	responsible	ADJ
ftr-325	4008	63	for	for	ADP
ftr-325	4008	64	operating	operate	VERB
ftr-325	4008	65	a	a	DET
ftr-325	4008	66	federal	federal	ADJ
ftr-325	4008	67	or	or	CCONJ
ftr-325	4008	68	state	state	NOUN
ftr-325	4008	69	prison	prison	NOUN
ftr-325	4008	70	.	.	PUNCT
ftr-325	4009	1	xi	xi	X
ftr-325	4009	2	.	.	PUNCT
ftr-325	4009	3	withholding	withholding	NOUN
ftr-325	4009	4	and	and	CCONJ
ftr-325	4009	5	excise	excise	NOUN
ftr-325	4009	6	taxes	taxis	NOUN
ftr-325	4009	7	a.	a.	NOUN
ftr-325	4009	8	employment	employment	NOUN
ftr-325	4009	9	taxes	taxis	NOUN
ftr-325	4009	10	1	1	NUM
ftr-325	4009	11	.	.	PUNCT
ftr-325	4010	1	social	social	ADJ
ftr-325	4010	2	security	security	NOUN
ftr-325	4010	3	is	be	AUX
ftr-325	4010	4	cheaper	cheap	ADJ
ftr-325	4010	5	for	for	ADP
ftr-325	4010	6	2011	2011	NUM
ftr-325	4010	7	,	,	PUNCT
ftr-325	4010	8	but	but	CCONJ
ftr-325	4010	9	the	the	DET
ftr-325	4010	10	deficits	deficit	NOUN
ftr-325	4010	11	grow	grow	VERB
ftr-325	4010	12	.	.	PUNCT
ftr-325	4011	1	the	the	DET
ftr-325	4011	2	compromise	compromise	NOUN
ftr-325	4011	3	tax	tax	NOUN
ftr-325	4011	4	relief	relief	NOUN
ftr-325	4011	5	act	act	NOUN
ftr-325	4011	6	of	of	ADP
ftr-325	4011	7	2010	2010	NUM
ftr-325	4011	8	,	,	PUNCT
ftr-325	4011	9	§	§	PROPN
ftr-325	4011	10	601	601	NUM
ftr-325	4011	11	,	,	PUNCT
ftr-325	4011	12	reduces	reduce	VERB
ftr-325	4011	13	the	the	DET
ftr-325	4011	14	employee	employee	NOUN
ftr-325	4011	15	portion	portion	NOUN
ftr-325	4011	16	of	of	ADP
ftr-325	4011	17	the	the	DET
ftr-325	4011	18	old	old	ADJ
ftr-325	4011	19	-	-	PUNCT
ftr-325	4011	20	age	age	NOUN
ftr-325	4011	21	,	,	PUNCT
ftr-325	4011	22	survivors	survivor	NOUN
ftr-325	4011	23	,	,	PUNCT
ftr-325	4011	24	and	and	CCONJ
ftr-325	4011	25	disability	disability	NOUN
ftr-325	4011	26	insurance	insurance	NOUN
ftr-325	4011	27	tax	tax	NOUN
ftr-325	4011	28	(	(	PUNCT
ftr-325	4011	29	oasdi	oasdi	NOUN
ftr-325	4011	30	)	)	PUNCT
ftr-325	4011	31	from	from	ADP
ftr-325	4011	32	6.2	6.2	NUM
ftr-325	4011	33	percent	percent	NOUN
ftr-325	4011	34	to	to	ADP
ftr-325	4011	35	4.2	4.2	NUM
ftr-325	4011	36	percent	percent	NOUN
ftr-325	4011	37	for	for	ADP
ftr-325	4011	38	calendar	calendar	NOUN
ftr-325	4011	39	year	year	NOUN
ftr-325	4011	40	2011	2011	NUM
ftr-325	4011	41	.	.	PUNCT
ftr-325	4012	1			PUNCT
ftr-325	4012	2	the	the	DET
ftr-325	4012	3	4.2	4.2	NUM
ftr-325	4012	4	percent	percent	NOUN
ftr-325	4012	5	rate	rate	NOUN
ftr-325	4012	6	also	also	ADV
ftr-325	4012	7	applies	apply	VERB
ftr-325	4012	8	to	to	ADP
ftr-325	4012	9	the	the	DET
ftr-325	4012	10	railroad	railroad	NOUN
ftr-325	4012	11	retirement	retirement	NOUN
ftr-325	4012	12	tax	tax	NOUN
ftr-325	4012	13	.	.	PUNCT
ftr-325	4013	1	a.	a.	PROPN
ftr-325	4013	2	congress	congress	PROPN
ftr-325	4013	3	giveth	giveth	VERB
ftr-325	4013	4	a	a	DET
ftr-325	4013	5	little	little	ADJ
ftr-325	4013	6	and	and	CCONJ
ftr-325	4013	7	taketh	taketh	VERB
ftr-325	4013	8	some	some	PRON
ftr-325	4013	9	of	of	ADP
ftr-325	4013	10	it	it	PRON
ftr-325	4013	11	back	back	ADV
ftr-325	4013	12	.	.	PUNCT
ftr-325	4014	1	ir-2011	ir-2011	NOUN
ftr-325	4014	2	-	-	PUNCT
ftr-325	4014	3	124	124	NUM
ftr-325	4014	4	(	(	PUNCT
ftr-325	4014	5	12/23/11	12/23/11	PROPN
ftr-325	4014	6	)	)	PUNCT
ftr-325	4014	7	.	.	PUNCT
ftr-325	4015	1	this	this	DET
ftr-325	4015	2	news	news	NOUN
ftr-325	4015	3	release	release	NOUN
ftr-325	4015	4	highlights	highlight	VERB
ftr-325	4015	5	the	the	DET
ftr-325	4015	6	two	two	NUM
ftr-325	4015	7	month	month	NOUN
ftr-325	4015	8	reduction	reduction	NOUN
ftr-325	4015	9	in	in	ADP
ftr-325	4015	10	payroll	payroll	NOUN
ftr-325	4015	11	withholding	withhold	VERB
ftr-325	4015	12	for	for	ADP
ftr-325	4015	13	social	social	ADJ
ftr-325	4015	14	security	security	NOUN
ftr-325	4015	15	taxes	taxis	NOUN
ftr-325	4015	16	from	from	ADP
ftr-325	4015	17	6.2	6.2	NUM
ftr-325	4015	18	percent	percent	NOUN
ftr-325	4015	19	to	to	ADP
ftr-325	4015	20	4.2	4.2	NUM
ftr-325	4015	21	percent	percent	NOUN
ftr-325	4015	22	and	and	CCONJ
ftr-325	4015	23	the	the	DET
ftr-325	4015	24	complimentary	complimentary	ADJ
ftr-325	4015	25	reduction	reduction	NOUN
ftr-325	4015	26	in	in	ADP
ftr-325	4015	27	self	self	NOUN
ftr-325	4015	28	-	-	PUNCT
ftr-325	4015	29	employment	employment	NOUN
ftr-325	4015	30	taxes	taxis	NOUN
ftr-325	4015	31	for	for	ADP
ftr-325	4015	32	the	the	DET
ftr-325	4015	33	first	first	ADJ
ftr-325	4015	34	two	two	NUM
ftr-325	4015	35	months	month	NOUN
ftr-325	4015	36	of	of	ADP
ftr-325	4015	37	2012	2012	NUM
ftr-325	4015	38	under	under	ADP
ftr-325	4015	39	the	the	DET
ftr-325	4015	40	temporary	temporary	ADJ
ftr-325	4015	41	payroll	payroll	NOUN
ftr-325	4015	42	tax	tax	NOUN
ftr-325	4015	43	cut	cut	NOUN
ftr-325	4015	44	continuation	continuation	NOUN
ftr-325	4015	45	act	act	NOUN
ftr-325	4015	46	of	of	ADP
ftr-325	4015	47	2011	2011	NUM
ftr-325	4015	48	.	.	PUNCT
ftr-325	4016	1	the	the	DET
ftr-325	4016	2	news	news	NOUN
ftr-325	4016	3	release	release	NOUN
ftr-325	4016	4	indicates	indicate	VERB
ftr-325	4016	5	that	that	SCONJ
ftr-325	4016	6	employers	employer	NOUN
ftr-325	4016	7	should	should	AUX
ftr-325	4016	8	implement	implement	VERB
ftr-325	4016	9	the	the	DET
ftr-325	4016	10	new	new	ADJ
ftr-325	4016	11	payroll	payroll	NOUN
ftr-325	4016	12	rate	rate	NOUN
ftr-325	4016	13	as	as	ADV
ftr-325	4016	14	soon	soon	ADV
ftr-325	4016	15	as	as	ADP
ftr-325	4016	16	possible	possible	ADJ
ftr-325	4016	17	,	,	PUNCT
ftr-325	4016	18	but	but	CCONJ
ftr-325	4016	19	in	in	ADP
ftr-325	4016	20	any	any	DET
ftr-325	4016	21	event	event	NOUN
ftr-325	4016	22	no	no	ADV
ftr-325	4016	23	later	later	ADV
ftr-325	4016	24	than	than	ADP
ftr-325	4016	25	march	march	PROPN
ftr-325	4016	26	31	31	NUM
ftr-325	4016	27	,	,	PUNCT
ftr-325	4016	28	2012	2012	NUM
ftr-325	4016	29	.	.	PUNCT
ftr-325	4017	1	the	the	DET
ftr-325	4017	2	news	news	NOUN
ftr-325	4017	3	release	release	NOUN
ftr-325	4017	4	also	also	ADV
ftr-325	4017	5	highlights	highlight	VERB
ftr-325	4017	6	the	the	DET
ftr-325	4017	7	recapture	recapture	NOUN
ftr-325	4017	8	tax	tax	NOUN
ftr-325	4017	9	that	that	PRON
ftr-325	4017	10	is	be	AUX
ftr-325	4017	11	imposed	impose	VERB
ftr-325	4017	12	on	on	ADP
ftr-325	4017	13	employees	employee	NOUN
ftr-325	4017	14	who	who	PRON
ftr-325	4017	15	receive	receive	VERB
ftr-325	4017	16	more	more	ADJ
ftr-325	4017	17	than	than	ADP
ftr-325	4017	18	$	$	SYM
ftr-325	4017	19	18,350	18,350	NUM
ftr-325	4017	20	in	in	ADP
ftr-325	4017	21	wages	wage	NOUN
ftr-325	4017	22	during	during	ADP
ftr-325	4017	23	the	the	DET
ftr-325	4017	24	two	two	NUM
ftr-325	4017	25	-	-	PUNCT
ftr-325	4017	26	month	month	NOUN
ftr-325	4017	27	extension	extension	NOUN
ftr-325	4017	28	period	period	NOUN
ftr-325	4017	29	in	in	ADP
ftr-325	4017	30	the	the	DET
ftr-325	4017	31	amount	amount	NOUN
ftr-325	4017	32	of	of	ADP
ftr-325	4017	33	an	an	DET
ftr-325	4017	34	additional	additional	ADJ
ftr-325	4017	35	2	2	NUM
ftr-325	4017	36	percent	percent	NOUN
ftr-325	4017	37	income	income	NOUN
ftr-325	4017	38	tax	tax	NOUN
ftr-325	4017	39	on	on	ADP
ftr-325	4017	40	wages	wage	NOUN
ftr-325	4017	41	in	in	ADP
ftr-325	4017	42	excess	excess	NOUN
ftr-325	4017	43	of	of	ADP
ftr-325	4017	44	$	$	SYM
ftr-325	4017	45	18,350	18,350	NUM
ftr-325	4017	46	received	receive	VERB
ftr-325	4017	47	during	during	ADP
ftr-325	4017	48	the	the	DET
ftr-325	4017	49	two	two	NUM
ftr-325	4017	50	-	-	PUNCT
ftr-325	4017	51	month	month	NOUN
ftr-325	4017	52	extension	extension	NOUN
ftr-325	4017	53	.	.	PUNCT
ftr-325	4018	1	b.	b.	PROPN
ftr-325	4019	1	the	the	DET
ftr-325	4019	2	recapture	recapture	NOUN
ftr-325	4019	3	tax	tax	NOUN
ftr-325	4019	4	was	be	AUX
ftr-325	4019	5	repealed	repeal	VERB
ftr-325	4019	6	.	.	PUNCT
ftr-325	4020	1	the	the	DET
ftr-325	4020	2	middle	middle	ADJ
ftr-325	4020	3	class	class	NOUN
ftr-325	4020	4	tax	tax	NOUN
ftr-325	4020	5	relief	relief	NOUN
ftr-325	4020	6	and	and	CCONJ
ftr-325	4020	7	job	job	NOUN
ftr-325	4020	8	creation	creation	NOUN
ftr-325	4020	9	act	act	NOUN
ftr-325	4020	10	of	of	ADP
ftr-325	4020	11	2012	2012	NUM
ftr-325	4020	12	repealed	repeal	VERB
ftr-325	4020	13	the	the	DET
ftr-325	4020	14	twopercent	twopercent	NOUN
ftr-325	4020	15	recapture	recapture	NOUN
ftr-325	4020	16	tax	tax	NOUN
ftr-325	4020	17	included	include	VERB
ftr-325	4020	18	in	in	ADP
ftr-325	4020	19	the	the	DET
ftr-325	4020	20	december	december	PROPN
ftr-325	4020	21	2011	2011	NUM
ftr-325	4020	22	legislation	legislation	NOUN
ftr-325	4020	23	that	that	PRON
ftr-325	4020	24	effectively	effectively	ADV
ftr-325	4020	25	capped	cap	VERB
ftr-325	4020	26	at	at	ADP
ftr-325	4020	27	$	$	SYM
ftr-325	4020	28	18,350	18,350	NUM
ftr-325	4020	29	the	the	DET
ftr-325	4020	30	amount	amount	NOUN
ftr-325	4020	31	of	of	ADP
ftr-325	4020	32	wages	wage	NOUN
ftr-325	4020	33	eligible	eligible	ADJ
ftr-325	4020	34	for	for	ADP
ftr-325	4020	35	the	the	DET
ftr-325	4020	36	payroll	payroll	NOUN
ftr-325	4020	37	tax	tax	NOUN
ftr-325	4020	38	cut	cut	NOUN
ftr-325	4020	39	.	.	PUNCT
ftr-325	4021	1	as	as	ADP
ftr-325	4021	2	a	a	DET
ftr-325	4021	3	result	result	NOUN
ftr-325	4021	4	,	,	PUNCT
ftr-325	4021	5	the	the	DET
ftr-325	4021	6	now	now	ADV
ftr-325	4021	7	-	-	PUNCT
ftr-325	4021	8	repealed	repeal	VERB
ftr-325	4021	9	recapture	recapture	NOUN
ftr-325	4021	10	tax	tax	NOUN
ftr-325	4021	11	does	do	AUX
ftr-325	4021	12	not	not	PART
ftr-325	4021	13	apply	apply	VERB
ftr-325	4021	14	2	2	NUM
ftr-325	4021	15	.	.	PUNCT
ftr-325	4022	1	attorneys	attorney	NOUN
ftr-325	4022	2	are	be	AUX
ftr-325	4022	3	employees	employee	NOUN
ftr-325	4022	4	of	of	ADP
ftr-325	4022	5	their	their	PRON
ftr-325	4022	6	professional	professional	ADJ
ftr-325	4022	7	corporation	corporation	NOUN
ftr-325	4022	8	law	law	NOUN
ftr-325	4022	9	firm	firm	NOUN
ftr-325	4022	10	.	.	PUNCT
ftr-325	4023	1	donald	donald	PROPN
ftr-325	4023	2	g.	g.	PROPN
ftr-325	4023	3	cave	cave	VERB
ftr-325	4023	4	a	a	DET
ftr-325	4023	5	prof	prof	NOUN
ftr-325	4023	6	.	.	PUNCT
ftr-325	4024	1	law	law	PROPN
ftr-325	4024	2	corp	corp	PROPN
ftr-325	4024	3	.	.	PROPN
ftr-325	4025	1	v.	v.	PROPN
ftr-325	4025	2	commissioner	commissioner	PROPN
ftr-325	4025	3	,	,	PUNCT
ftr-325	4025	4	t.c	t.c	PROPN
ftr-325	4025	5	.	.	PROPN
ftr-325	4025	6	memo	memo	NOUN
ftr-325	4025	7	2011	2011	NUM
ftr-325	4025	8	-	-	SYM
ftr-325	4025	9	48	48	NUM
ftr-325	4025	10	(	(	PUNCT
ftr-325	4025	11	2/28/11	2/28/11	NUM
ftr-325	4025	12	)	)	PUNCT
ftr-325	4025	13	,	,	PUNCT
ftr-325	4025	14	aff’d	aff’d	VERB
ftr-325	4025	15	,	,	PUNCT
ftr-325	4025	16	476	476	NUM
ftr-325	4025	17	fed	feed	VERB
ftr-325	4025	18	.	.	PUNCT
ftr-325	4026	1	appx	appx	PROPN
ftr-325	4026	2	.	.	PROPN
ftr-325	4027	1	424	424	NUM
ftr-325	4027	2	(	(	PUNCT
ftr-325	4027	3	5th	5th	ADJ
ftr-325	4027	4	cir	cir	NOUN
ftr-325	4027	5	.	.	PUNCT
ftr-325	4028	1	3/22/12	3/22/12	NUM
ftr-325	4028	2	)	)	PUNCT
ftr-325	4028	3	.	.	PUNCT
ftr-325	4029	1	the	the	DET
ftr-325	4029	2	court	court	NOUN
ftr-325	4029	3	(	(	PUNCT
ftr-325	4029	4	judge	judge	NOUN
ftr-325	4029	5	marvel	marvel	PROPN
ftr-325	4029	6	)	)	PUNCT
ftr-325	4029	7	held	hold	VERB
ftr-325	4029	8	that	that	SCONJ
ftr-325	4029	9	donald	donald	PROPN
ftr-325	4029	10	cave	cave	PROPN
ftr-325	4029	11	,	,	PUNCT
ftr-325	4029	12	the	the	DET
ftr-325	4029	13	principal	principal	ADJ
ftr-325	4029	14	attorney	attorney	NOUN
ftr-325	4029	15	for	for	ADP
ftr-325	4029	16	the	the	DET
ftr-325	4029	17	taxpayer	taxpayer	NOUN
ftr-325	4029	18	s	s	PART
ftr-325	4029	19	corporation	corporation	NOUN
ftr-325	4029	20	engaged	engage	VERB
ftr-325	4029	21	in	in	ADP
ftr-325	4029	22	law	law	NOUN
ftr-325	4029	23	practice	practice	NOUN
ftr-325	4029	24	,	,	PUNCT
ftr-325	4029	25	associates	associate	NOUN
ftr-325	4029	26	of	of	ADP
ftr-325	4029	27	the	the	DET
ftr-325	4029	28	firm	firm	NOUN
ftr-325	4029	29	,	,	PUNCT
ftr-325	4029	30	and	and	CCONJ
ftr-325	4029	31	a	a	DET
ftr-325	4029	32	law	law	NOUN
ftr-325	4029	33	clerk	clerk	NOUN
ftr-325	4029	34	were	be	AUX
ftr-325	4029	35	employees	employee	NOUN
ftr-325	4029	36	for	for	ADP
ftr-325	4029	37	employment	employment	NOUN
ftr-325	4029	38	tax	tax	NOUN
ftr-325	4029	39	purposes	purpose	NOUN
ftr-325	4029	40	.	.	PUNCT
ftr-325	4030	1	donald	donald	PROPN
ftr-325	4030	2	cave	cave	PROPN
ftr-325	4030	3	was	be	AUX
ftr-325	4030	4	the	the	DET
ftr-325	4030	5	corporation‘s	corporation‘s	PROPN
ftr-325	4030	6	president	president	NOUN
ftr-325	4030	7	,	,	PUNCT
ftr-325	4030	8	made	make	VERB
ftr-325	4030	9	corporate	corporate	ADJ
ftr-325	4030	10	decisions	decision	NOUN
ftr-325	4030	11	,	,	PUNCT
ftr-325	4030	12	and	and	CCONJ
ftr-325	4030	13	received	receive	VERB
ftr-325	4030	14	a	a	DET
ftr-325	4030	15	percentage	percentage	NOUN
ftr-325	4030	16	of	of	ADP
ftr-325	4030	17	legal	legal	ADJ
ftr-325	4030	18	fees	fee	NOUN
ftr-325	4030	19	.	.	PUNCT
ftr-325	4031	1	the	the	DET
ftr-325	4031	2	court	court	NOUN
ftr-325	4031	3	held	hold	VERB
ftr-325	4031	4	that	that	DET
ftr-325	4031	5	cave‘s	cave‘s	NOUN
ftr-325	4031	6	management	management	NOUN
ftr-325	4031	7	services	service	NOUN
ftr-325	4031	8	in	in	ADP
ftr-325	4031	9	the	the	DET
ftr-325	4031	10	capacity	capacity	NOUN
ftr-325	4031	11	of	of	ADP
ftr-325	4031	12	the	the	DET
ftr-325	4031	13	corporation‘s	corporation‘s	PROPN
ftr-325	4031	14	president	president	NOUN
ftr-325	4031	15	were	be	AUX
ftr-325	4031	16	not	not	PART
ftr-325	4031	17	provided	provide	VERB
ftr-325	4031	18	as	as	ADP
ftr-325	4031	19	an	an	DET
ftr-325	4031	20	independent	independent	ADJ
ftr-325	4031	21	contractor	contractor	NOUN
ftr-325	4031	22	.	.	PUNCT
ftr-325	4032	1	numerous	numerous	ADJ
ftr-325	4032	2	factors	factor	NOUN
ftr-325	4032	3	supported	support	VERB
ftr-325	4032	4	employment	employment	NOUN
ftr-325	4032	5	status	status	NOUN
ftr-325	4032	6	for	for	ADP
ftr-325	4032	7	associate	associate	ADJ
ftr-325	4032	8	attorneys	attorney	NOUN
ftr-325	4032	9	,	,	PUNCT
ftr-325	4032	10	hired	hire	VERB
ftr-325	4032	11	by	by	ADP
ftr-325	4032	12	cave	cave	NOUN
ftr-325	4032	13	in	in	ADP
ftr-325	4032	14	his	his	PRON
ftr-325	4032	15	purported	purport	VERB
ftr-325	4032	16	activity	activity	NOUN
ftr-325	4032	17	as	as	ADP
ftr-325	4032	18	an	an	DET
ftr-325	4032	19	―an	―an	PROPN
ftr-325	4032	20	attorney	attorney	NOUN
ftr-325	4032	21	708	708	NUM
ftr-325	4032	22	florida	florida	PROPN
ftr-325	4032	23	tax	tax	NOUN
ftr-325	4032	24	review	review	NOUN
ftr-325	4032	25	[	[	X
ftr-325	4032	26	vol	vol	NOUN
ftr-325	4032	27	.	.	PUNCT
ftr-325	4033	1	13:10	13:10	NUM
ftr-325	4033	2	incubator‖	incubator‖	NUM
ftr-325	4033	3	;	;	PUNCT
ftr-325	4033	4	they	they	PRON
ftr-325	4033	5	were	be	AUX
ftr-325	4033	6	found	find	VERB
ftr-325	4033	7	to	to	PART
ftr-325	4033	8	be	be	AUX
ftr-325	4033	9	sufficiently	sufficiently	ADV
ftr-325	4033	10	under	under	ADP
ftr-325	4033	11	the	the	DET
ftr-325	4033	12	control	control	NOUN
ftr-325	4033	13	of	of	ADP
ftr-325	4033	14	the	the	DET
ftr-325	4033	15	corporation	corporation	NOUN
ftr-325	4033	16	,	,	PUNCT
ftr-325	4033	17	the	the	DET
ftr-325	4033	18	corporation	corporation	NOUN
ftr-325	4033	19	provided	provide	VERB
ftr-325	4033	20	facilities	facility	NOUN
ftr-325	4033	21	,	,	PUNCT
ftr-325	4033	22	while	while	SCONJ
ftr-325	4033	23	the	the	DET
ftr-325	4033	24	associates	associate	NOUN
ftr-325	4033	25	‘	'	PUNCT
ftr-325	4033	26	compensation	compensation	NOUN
ftr-325	4033	27	was	be	AUX
ftr-325	4033	28	on	on	ADP
ftr-325	4033	29	a	a	DET
ftr-325	4033	30	percentage	percentage	NOUN
ftr-325	4033	31	basis	basis	NOUN
ftr-325	4033	32	,	,	PUNCT
ftr-325	4033	33	they	they	PRON
ftr-325	4033	34	bore	bear	VERB
ftr-325	4033	35	no	no	DET
ftr-325	4033	36	risk	risk	NOUN
ftr-325	4033	37	of	of	ADP
ftr-325	4033	38	loss	loss	NOUN
ftr-325	4033	39	,	,	PUNCT
ftr-325	4033	40	the	the	DET
ftr-325	4033	41	relationship	relationship	NOUN
ftr-325	4033	42	was	be	AUX
ftr-325	4033	43	―continuous	―continuous	ADJ
ftr-325	4033	44	,	,	PUNCT
ftr-325	4033	45	permanent	permanent	ADJ
ftr-325	4033	46	,	,	PUNCT
ftr-325	4033	47	and	and	CCONJ
ftr-325	4033	48	exclusive,‖	exclusive,‖	PROPN
ftr-325	4033	49	there	there	PRON
ftr-325	4033	50	was	be	VERB
ftr-325	4033	51	no	no	DET
ftr-325	4033	52	evidence	evidence	NOUN
ftr-325	4033	53	that	that	SCONJ
ftr-325	4033	54	the	the	DET
ftr-325	4033	55	associate	associate	ADJ
ftr-325	4033	56	attorneys	attorney	NOUN
ftr-325	4033	57	provided	provide	VERB
ftr-325	4033	58	services	service	NOUN
ftr-325	4033	59	to	to	ADP
ftr-325	4033	60	anyone	anyone	PRON
ftr-325	4033	61	else	else	ADV
ftr-325	4033	62	,	,	PUNCT
ftr-325	4033	63	and	and	CCONJ
ftr-325	4033	64	the	the	DET
ftr-325	4033	65	associate	associate	ADJ
ftr-325	4033	66	attorneys	attorney	NOUN
ftr-325	4033	67	provided	provide	VERB
ftr-325	4033	68	everyday	everyday	ADJ
ftr-325	4033	69	professional	professional	ADJ
ftr-325	4033	70	tasks	task	NOUN
ftr-325	4033	71	in	in	ADP
ftr-325	4033	72	the	the	DET
ftr-325	4033	73	corporation‘s	corporation‘s	PROPN
ftr-325	4033	74	business	business	NOUN
ftr-325	4033	75	.	.	PUNCT
ftr-325	4034	1	the	the	DET
ftr-325	4034	2	court	court	NOUN
ftr-325	4034	3	also	also	ADV
ftr-325	4034	4	denied	deny	VERB
ftr-325	4034	5	independent	independent	ADJ
ftr-325	4034	6	contractor	contractor	NOUN
ftr-325	4034	7	status	status	NOUN
ftr-325	4034	8	under	under	ADP
ftr-325	4034	9	the	the	DET
ftr-325	4034	10	safe	safe	ADJ
ftr-325	4034	11	harbor	harbor	NOUN
ftr-325	4034	12	of	of	ADP
ftr-325	4034	13	§	§	PROPN
ftr-325	4034	14	530	530	NUM
ftr-325	4034	15	of	of	ADP
ftr-325	4034	16	the	the	DET
ftr-325	4034	17	1978	1978	NUM
ftr-325	4034	18	revenue	revenue	NOUN
ftr-325	4034	19	act	act	NOUN
ftr-325	4034	20	finding	find	VERB
ftr-325	4034	21	no	no	DET
ftr-325	4034	22	reasonable	reasonable	ADJ
ftr-325	4034	23	basis	basis	NOUN
ftr-325	4034	24	for	for	SCONJ
ftr-325	4034	25	the	the	DET
ftr-325	4034	26	corporation	corporation	NOUN
ftr-325	4034	27	to	to	PART
ftr-325	4034	28	have	have	AUX
ftr-325	4034	29	treated	treat	VERB
ftr-325	4034	30	the	the	DET
ftr-325	4034	31	attorneys	attorney	NOUN
ftr-325	4034	32	as	as	ADP
ftr-325	4034	33	independent	independent	ADJ
ftr-325	4034	34	contractors	contractor	NOUN
ftr-325	4034	35	.	.	PUNCT
ftr-325	4035	1	the	the	DET
ftr-325	4035	2	corporation	corporation	NOUN
ftr-325	4035	3	was	be	AUX
ftr-325	4035	4	also	also	ADV
ftr-325	4035	5	required	require	VERB
ftr-325	4035	6	to	to	PART
ftr-325	4035	7	pay	pay	VERB
ftr-325	4035	8	failure	failure	NOUN
ftr-325	4035	9	to	to	PART
ftr-325	4035	10	deposit	deposit	VERB
ftr-325	4035	11	tax	tax	NOUN
ftr-325	4035	12	penalties	penalty	NOUN
ftr-325	4035	13	under	under	ADP
ftr-325	4035	14	§	§	PROPN
ftr-325	4035	15	6656	6656	NUM
ftr-325	4035	16	.	.	PUNCT
ftr-325	4036	1	a.	a.	PROPN
ftr-325	4036	2	affirmed	affirm	VERB
ftr-325	4036	3	on	on	ADP
ftr-325	4036	4	control	control	NOUN
ftr-325	4036	5	and	and	CCONJ
ftr-325	4036	6	non	non	ADJ
ftr-325	4036	7	-	-	NOUN
ftr-325	4036	8	exposure	exposure	ADJ
ftr-325	4036	9	to	to	ADP
ftr-325	4036	10	losses	loss	NOUN
ftr-325	4036	11	issues	issue	NOUN
ftr-325	4036	12	.	.	PUNCT
ftr-325	4037	1	donald	donald	PROPN
ftr-325	4037	2	g.	g.	PROPN
ftr-325	4037	3	cave	cave	PROPN
ftr-325	4037	4	,	,	PUNCT
ftr-325	4037	5	a	a	DET
ftr-325	4037	6	prof	prof	NOUN
ftr-325	4037	7	.	.	PUNCT
ftr-325	4038	1	law	law	PROPN
ftr-325	4038	2	corp	corp	PROPN
ftr-325	4038	3	.	.	PROPN
ftr-325	4039	1	v.	v.	PROPN
ftr-325	4039	2	commissioner	commissioner	PROPN
ftr-325	4039	3	,	,	PUNCT
ftr-325	4039	4	476	476	NUM
ftr-325	4039	5	fed	feed	VERB
ftr-325	4039	6	.	.	PUNCT
ftr-325	4040	1	appx	appx	PROPN
ftr-325	4040	2	.	.	PROPN
ftr-325	4041	1	424	424	NUM
ftr-325	4041	2	(	(	PUNCT
ftr-325	4041	3	5th	5th	ADJ
ftr-325	4041	4	cir	cir	NOUN
ftr-325	4041	5	.	.	PUNCT
ftr-325	4042	1	3/22/12	3/22/12	NUM
ftr-325	4042	2	)	)	PUNCT
ftr-325	4042	3	.	.	PUNCT
ftr-325	4043	1	the	the	DET
ftr-325	4043	2	fifth	fifth	ADJ
ftr-325	4043	3	circuit	circuit	NOUN
ftr-325	4043	4	,	,	PUNCT
ftr-325	4043	5	in	in	ADP
ftr-325	4043	6	affirming	affirm	VERB
ftr-325	4043	7	the	the	DET
ftr-325	4043	8	tax	tax	NOUN
ftr-325	4043	9	court	court	NOUN
ftr-325	4043	10	,	,	PUNCT
ftr-325	4043	11	emphasized	emphasize	VERB
ftr-325	4043	12	the	the	DET
ftr-325	4043	13	factors	factor	NOUN
ftr-325	4043	14	of	of	ADP
ftr-325	4043	15	potential	potential	ADJ
ftr-325	4043	16	control	control	NOUN
ftr-325	4043	17	by	by	ADP
ftr-325	4043	18	the	the	DET
ftr-325	4043	19	firm	firm	NOUN
ftr-325	4043	20	of	of	ADP
ftr-325	4043	21	its	its	PRON
ftr-325	4043	22	associate	associate	ADJ
ftr-325	4043	23	attorneys	attorney	NOUN
ftr-325	4043	24	and	and	CCONJ
ftr-325	4043	25	law	law	NOUN
ftr-325	4043	26	clerk	clerk	NOUN
ftr-325	4043	27	,	,	PUNCT
ftr-325	4043	28	as	as	ADV
ftr-325	4043	29	well	well	ADV
ftr-325	4043	30	as	as	ADP
ftr-325	4043	31	their	their	PRON
ftr-325	4043	32	non	non	NOUN
ftr-325	4043	33	-	-	NOUN
ftr-325	4043	34	exposure	exposure	NOUN
ftr-325	4043	35	to	to	ADP
ftr-325	4043	36	losses	loss	NOUN
ftr-325	4043	37	.	.	PUNCT
ftr-325	4044	1	judge	judge	PROPN
ftr-325	4044	2	haynes	haynes	PROPN
ftr-325	4044	3	concurred	concur	VERB
ftr-325	4044	4	to	to	PART
ftr-325	4044	5	note	note	VERB
ftr-325	4044	6	that	that	SCONJ
ftr-325	4044	7	,	,	PUNCT
ftr-325	4044	8	while	while	SCONJ
ftr-325	4044	9	the	the	DET
ftr-325	4044	10	law	law	NOUN
ftr-325	4044	11	clerk	clerk	NOUN
ftr-325	4044	12	was	be	AUX
ftr-325	4044	13	―free‖	―free‖	VERB
ftr-325	4044	14	to	to	PART
ftr-325	4044	15	do	do	VERB
ftr-325	4044	16	work	work	NOUN
ftr-325	4044	17	for	for	ADP
ftr-325	4044	18	other	other	ADJ
ftr-325	4044	19	attorneys	attorney	NOUN
ftr-325	4044	20	outside	outside	ADP
ftr-325	4044	21	the	the	DET
ftr-325	4044	22	firm	firm	NOUN
ftr-325	4044	23	,	,	PUNCT
ftr-325	4044	24	―almost	―almost	ADV
ftr-325	4044	25	no	no	DET
ftr-325	4044	26	evidence	evidence	NOUN
ftr-325	4044	27	about	about	ADP
ftr-325	4044	28	[	[	X
ftr-325	4044	29	the	the	DET
ftr-325	4044	30	clerk‘s	clerk‘	NOUN
ftr-325	4044	31	]	]	PUNCT
ftr-325	4044	32	other	other	ADJ
ftr-325	4044	33	work	work	NOUN
ftr-325	4044	34	[	[	X
ftr-325	4044	35	was	be	AUX
ftr-325	4044	36	presented],‖	presented],‖	PROPN
ftr-325	4044	37	and	and	CCONJ
ftr-325	4044	38	continued	continue	VERB
ftr-325	4044	39	,	,	PUNCT
ftr-325	4044	40	―we	―we	NOUN
ftr-325	4044	41	need	need	AUX
ftr-325	4044	42	not	not	PART
ftr-325	4044	43	address	address	VERB
ftr-325	4044	44	here	here	ADV
ftr-325	4044	45	the	the	DET
ftr-325	4044	46	tax	tax	NOUN
ftr-325	4044	47	treatment	treatment	NOUN
ftr-325	4044	48	of	of	ADP
ftr-325	4044	49	a	a	DET
ftr-325	4044	50	person	person	NOUN
ftr-325	4044	51	who	who	PRON
ftr-325	4044	52	truly	truly	ADV
ftr-325	4044	53	performs	perform	VERB
ftr-325	4044	54	piece	piece	NOUN
ftr-325	4044	55	work	work	NOUN
ftr-325	4044	56	for	for	ADP
ftr-325	4044	57	numerous	numerous	ADJ
ftr-325	4044	58	business	business	NOUN
ftr-325	4044	59	entities.‖	entities.‖	NOUN
ftr-325	4044	60	3	3	NUM
ftr-325	4044	61	.	.	PUNCT
ftr-325	4045	1	the	the	DET
ftr-325	4045	2	forms	form	NOUN
ftr-325	4045	3	are	be	AUX
ftr-325	4045	4	in	in	ADP
ftr-325	4045	5	the	the	DET
ftr-325	4045	6	mail	mail	NOUN
ftr-325	4045	7	doesn‘t	doesn‘t	NOUN
ftr-325	4045	8	establish	establish	VERB
ftr-325	4045	9	delivery	delivery	NOUN
ftr-325	4045	10	.	.	PUNCT
ftr-325	4046	1	martinez	martinez	PROPN
ftr-325	4046	2	v.	v.	PROPN
ftr-325	4046	3	united	united	PROPN
ftr-325	4046	4	states	states	PROPN
ftr-325	4046	5	,	,	PUNCT
ftr-325	4046	6	101	101	NUM
ftr-325	4046	7	fed	fed	PROPN
ftr-325	4046	8	.	.	PUNCT
ftr-325	4047	1	cl	cl	NOUN
ftr-325	4047	2	.	.	PUNCT
ftr-325	4048	1	686	686	NUM
ftr-325	4048	2	(	(	PUNCT
ftr-325	4048	3	1/5/12	1/5/12	NUM
ftr-325	4048	4	)	)	PUNCT
ftr-325	4048	5	.	.	PUNCT
ftr-325	4049	1	the	the	DET
ftr-325	4049	2	taxpayer	taxpayer	NOUN
ftr-325	4049	3	employed	employ	VERB
ftr-325	4049	4	drivers	driver	NOUN
ftr-325	4049	5	as	as	ADP
ftr-325	4049	6	independent	independent	ADJ
ftr-325	4049	7	contractors	contractor	NOUN
ftr-325	4049	8	in	in	ADP
ftr-325	4049	9	his	his	PRON
ftr-325	4049	10	sole	sole	ADJ
ftr-325	4049	11	-	-	PUNCT
ftr-325	4049	12	proprietorship	proprietorship	NOUN
ftr-325	4049	13	trucking	trucking	NOUN
ftr-325	4049	14	company	company	NOUN
ftr-325	4049	15	.	.	PUNCT
ftr-325	4050	1	the	the	DET
ftr-325	4050	2	taxpayer	taxpayer	NOUN
ftr-325	4050	3	claimed	claim	VERB
ftr-325	4050	4	relief	relief	NOUN
ftr-325	4050	5	from	from	ADP
ftr-325	4050	6	employment	employment	NOUN
ftr-325	4050	7	taxes	taxis	NOUN
ftr-325	4050	8	for	for	ADP
ftr-325	4050	9	misclassified	misclassified	ADJ
ftr-325	4050	10	workers	worker	NOUN
ftr-325	4050	11	under	under	ADP
ftr-325	4050	12	§	§	PROPN
ftr-325	4050	13	530	530	NUM
ftr-325	4050	14	of	of	ADP
ftr-325	4050	15	the	the	DET
ftr-325	4050	16	revenue	revenue	NOUN
ftr-325	4050	17	act	act	NOUN
ftr-325	4050	18	of	of	ADP
ftr-325	4050	19	1978	1978	NUM
ftr-325	4050	20	,	,	PUNCT
ftr-325	4050	21	which	which	PRON
ftr-325	4050	22	requires	require	VERB
ftr-325	4050	23	that	that	SCONJ
ftr-325	4050	24	the	the	DET
ftr-325	4050	25	taxpayer	taxpayer	NOUN
ftr-325	4050	26	consistently	consistently	ADV
ftr-325	4050	27	treat	treat	VERB
ftr-325	4050	28	workers	worker	NOUN
ftr-325	4050	29	as	as	ADP
ftr-325	4050	30	independent	independent	ADJ
ftr-325	4050	31	contractors	contractor	NOUN
ftr-325	4050	32	and	and	CCONJ
ftr-325	4050	33	file	file	VERB
ftr-325	4050	34	appropriate	appropriate	ADJ
ftr-325	4050	35	tax	tax	NOUN
ftr-325	4050	36	returns	return	NOUN
ftr-325	4050	37	.	.	PUNCT
ftr-325	4051	1	the	the	DET
ftr-325	4051	2	taxpayer	taxpayer	NOUN
ftr-325	4051	3	asserted	assert	VERB
ftr-325	4051	4	that	that	SCONJ
ftr-325	4051	5	the	the	DET
ftr-325	4051	6	required	required	ADJ
ftr-325	4051	7	forms	form	NOUN
ftr-325	4051	8	1099	1099	NUM
ftr-325	4051	9	were	be	AUX
ftr-325	4051	10	delivered	deliver	VERB
ftr-325	4051	11	to	to	ADP
ftr-325	4051	12	the	the	DET
ftr-325	4051	13	irs	irs	PROPN
ftr-325	4051	14	asserting	assert	VERB
ftr-325	4051	15	that	that	SCONJ
ftr-325	4051	16	the	the	DET
ftr-325	4051	17	timely	timely	ADJ
ftr-325	4051	18	delivery	delivery	NOUN
ftr-325	4051	19	date	date	NOUN
ftr-325	4051	20	can	can	AUX
ftr-325	4051	21	be	be	AUX
ftr-325	4051	22	established	establish	VERB
ftr-325	4051	23	under	under	ADP
ftr-325	4051	24	the	the	DET
ftr-325	4051	25	common	common	ADJ
ftr-325	4051	26	-	-	PUNCT
ftr-325	4051	27	law	law	NOUN
ftr-325	4051	28	mailbox	mailbox	NOUN
ftr-325	4051	29	rule	rule	NOUN
ftr-325	4051	30	,	,	PUNCT
ftr-325	4051	31	which	which	PRON
ftr-325	4051	32	provides	provide	VERB
ftr-325	4051	33	that	that	DET
ftr-325	4051	34	proof	proof	NOUN
ftr-325	4051	35	of	of	ADP
ftr-325	4051	36	timely	timely	ADJ
ftr-325	4051	37	mailing	mailing	NOUN
ftr-325	4051	38	creates	create	VERB
ftr-325	4051	39	a	a	DET
ftr-325	4051	40	presumption	presumption	NOUN
ftr-325	4051	41	of	of	ADP
ftr-325	4051	42	delivery	delivery	NOUN
ftr-325	4051	43	.	.	PUNCT
ftr-325	4052	1	the	the	DET
ftr-325	4052	2	court	court	NOUN
ftr-325	4052	3	noted	note	VERB
ftr-325	4052	4	that	that	SCONJ
ftr-325	4052	5	under	under	ADP
ftr-325	4052	6	§	§	PROPN
ftr-325	4052	7	7502(a	7502(a	NOUN
ftr-325	4052	8	)	)	PUNCT
ftr-325	4052	9	and	and	CCONJ
ftr-325	4052	10	(	(	PUNCT
ftr-325	4052	11	c	c	X
ftr-325	4052	12	)	)	PUNCT
ftr-325	4052	13	the	the	DET
ftr-325	4052	14	only	only	ADJ
ftr-325	4052	15	exceptions	exception	NOUN
ftr-325	4052	16	to	to	ADP
ftr-325	4052	17	requirements	requirement	NOUN
ftr-325	4052	18	that	that	SCONJ
ftr-325	4052	19	returns	return	NOUN
ftr-325	4052	20	be	be	AUX
ftr-325	4052	21	delivered	deliver	VERB
ftr-325	4052	22	are	be	AUX
ftr-325	4052	23	that	that	SCONJ
ftr-325	4052	24	a	a	DET
ftr-325	4052	25	return	return	NOUN
ftr-325	4052	26	will	will	AUX
ftr-325	4052	27	be	be	AUX
ftr-325	4052	28	deemed	deem	VERB
ftr-325	4052	29	delivered	deliver	VERB
ftr-325	4052	30	on	on	ADP
ftr-325	4052	31	the	the	DET
ftr-325	4052	32	date	date	NOUN
ftr-325	4052	33	of	of	ADP
ftr-325	4052	34	the	the	DET
ftr-325	4052	35	postmark	postmark	NOUN
ftr-325	4052	36	,	,	PUNCT
ftr-325	4052	37	or	or	CCONJ
ftr-325	4052	38	on	on	ADP
ftr-325	4052	39	the	the	DET
ftr-325	4052	40	date	date	NOUN
ftr-325	4052	41	the	the	DET
ftr-325	4052	42	mailing	mailing	NOUN
ftr-325	4052	43	is	be	AUX
ftr-325	4052	44	registered	register	VERB
ftr-325	4052	45	[	[	PUNCT
ftr-325	4052	46	extended	extend	VERB
ftr-325	4052	47	by	by	ADP
ftr-325	4052	48	regulation	regulation	NOUN
ftr-325	4052	49	to	to	ADP
ftr-325	4052	50	certified	certified	ADJ
ftr-325	4052	51	mail	mail	NOUN
ftr-325	4052	52	]	]	PUNCT
ftr-325	4052	53	.	.	PUNCT
ftr-325	4053	1	the	the	DET
ftr-325	4053	2	court	court	NOUN
ftr-325	4053	3	added	add	VERB
ftr-325	4053	4	that	that	SCONJ
ftr-325	4053	5	even	even	ADV
ftr-325	4053	6	if	if	SCONJ
ftr-325	4053	7	the	the	DET
ftr-325	4053	8	taxpayer	taxpayer	NOUN
ftr-325	4053	9	could	could	AUX
ftr-325	4053	10	invoke	invoke	VERB
ftr-325	4053	11	a	a	DET
ftr-325	4053	12	common	common	ADJ
ftr-325	4053	13	-	-	PUNCT
ftr-325	4053	14	law	law	NOUN
ftr-325	4053	15	mailbox	mailbox	NOUN
ftr-325	4053	16	rule	rule	NOUN
ftr-325	4053	17	,	,	PUNCT
ftr-325	4053	18	the	the	DET
ftr-325	4053	19	evidence	evidence	NOUN
ftr-325	4053	20	was	be	AUX
ftr-325	4053	21	not	not	PART
ftr-325	4053	22	sufficient	sufficient	ADJ
ftr-325	4053	23	to	to	PART
ftr-325	4053	24	prove	prove	VERB
ftr-325	4053	25	a	a	DET
ftr-325	4053	26	timely	timely	ADJ
ftr-325	4053	27	and	and	CCONJ
ftr-325	4053	28	proper	proper	ADJ
ftr-325	4053	29	mailing	mailing	NOUN
ftr-325	4053	30	.	.	PUNCT
ftr-325	4054	1	4	4	X
ftr-325	4054	2	.	.	X
ftr-325	4054	3	employment	employment	NOUN
ftr-325	4054	4	tax	tax	NOUN
ftr-325	4054	5	liability	liability	NOUN
ftr-325	4054	6	depends	depend	VERB
ftr-325	4054	7	upon	upon	SCONJ
ftr-325	4054	8	which	which	DET
ftr-325	4054	9	form	form	NOUN
ftr-325	4054	10	you	you	PRON
ftr-325	4054	11	can	can	AUX
ftr-325	4054	12	use	use	VERB
ftr-325	4054	13	.	.	PUNCT
ftr-325	4055	1	laflamme	laflamme	PROPN
ftr-325	4055	2	v.	v.	ADP
ftr-325	4055	3	commissioner	commissioner	PROPN
ftr-325	4055	4	,	,	PUNCT
ftr-325	4055	5	t.c	t.c	PROPN
ftr-325	4055	6	.	.	PROPN
ftr-325	4055	7	memo	memo	NOUN
ftr-325	4055	8	.	.	PUNCT
ftr-325	4056	1	2012	2012	NUM
ftr-325	4056	2	-	-	SYM
ftr-325	4056	3	36	36	NUM
ftr-325	4056	4	(	(	PUNCT
ftr-325	4056	5	2/6/12	2/6/12	NUM
ftr-325	4056	6	)	)	PUNCT
ftr-325	4056	7	.	.	PUNCT
ftr-325	4057	1	the	the	DET
ftr-325	4057	2	taxpayer	taxpayer	NOUN
ftr-325	4057	3	,	,	PUNCT
ftr-325	4057	4	a	a	DET
ftr-325	4057	5	self	self	NOUN
ftr-325	4057	6	-	-	PUNCT
ftr-325	4057	7	employed	employ	VERB
ftr-325	4057	8	individual	individual	NOUN
ftr-325	4057	9	,	,	PUNCT
ftr-325	4057	10	deducted	deduct	VERB
ftr-325	4057	11	her	her	PRON
ftr-325	4057	12	2013	2013	NUM
ftr-325	4057	13	]	]	PUNCT
ftr-325	4057	14	recent	recent	ADJ
ftr-325	4057	15	developments	development	NOUN
ftr-325	4057	16	in	in	ADP
ftr-325	4057	17	federal	federal	ADJ
ftr-325	4057	18	income	income	NOUN
ftr-325	4057	19	taxation	taxation	NOUN
ftr-325	4057	20	709	709	NUM
ftr-325	4057	21	contributions	contribution	NOUN
ftr-325	4057	22	to	to	ADP
ftr-325	4057	23	her	her	PRON
ftr-325	4057	24	qualified	qualified	ADJ
ftr-325	4057	25	defined	define	VERB
ftr-325	4057	26	benefit	benefit	NOUN
ftr-325	4057	27	pension	pension	NOUN
ftr-325	4057	28	plan	plan	NOUN
ftr-325	4057	29	on	on	ADP
ftr-325	4057	30	her	her	PRON
ftr-325	4057	31	schedule	schedule	NOUN
ftr-325	4057	32	c	c	NOUN
ftr-325	4057	33	,	,	PUNCT
ftr-325	4057	34	rather	rather	ADV
ftr-325	4057	35	than	than	ADP
ftr-325	4057	36	on	on	ADP
ftr-325	4057	37	line	line	NOUN
ftr-325	4057	38	26	26	NUM
ftr-325	4057	39	of	of	ADP
ftr-325	4057	40	her	her	PRON
ftr-325	4057	41	form	form	NOUN
ftr-325	4057	42	1040	1040	NUM
ftr-325	4057	43	and	and	CCONJ
ftr-325	4057	44	claimed	claim	VERB
ftr-325	4057	45	that	that	SCONJ
ftr-325	4057	46	her	her	PRON
ftr-325	4057	47	income	income	NOUN
ftr-325	4057	48	from	from	ADP
ftr-325	4057	49	self	self	NOUN
ftr-325	4057	50	-	-	PUNCT
ftr-325	4057	51	employment	employment	NOUN
ftr-325	4057	52	for	for	ADP
ftr-325	4057	53	purposes	purpose	NOUN
ftr-325	4057	54	of	of	ADP
ftr-325	4057	55	employment	employment	NOUN
ftr-325	4057	56	tax	tax	NOUN
ftr-325	4057	57	liability	liability	NOUN
ftr-325	4057	58	was	be	AUX
ftr-325	4057	59	thereby	thereby	ADV
ftr-325	4057	60	reduced	reduce	VERB
ftr-325	4057	61	by	by	ADP
ftr-325	4057	62	the	the	DET
ftr-325	4057	63	allowable	allowable	ADJ
ftr-325	4057	64	§	§	PROPN
ftr-325	4057	65	162	162	NUM
ftr-325	4057	66	deduction	deduction	NOUN
ftr-325	4057	67	.	.	PUNCT
ftr-325	4058	1	section	section	NOUN
ftr-325	4058	2	404(a)(8	404(a)(8	PROPN
ftr-325	4058	3	)	)	PUNCT
ftr-325	4058	4	allows	allow	VERB
ftr-325	4058	5	a	a	DET
ftr-325	4058	6	selfemployed	selfemployed	ADJ
ftr-325	4058	7	individual	individual	NOUN
ftr-325	4058	8	to	to	PART
ftr-325	4058	9	deduct	deduct	VERB
ftr-325	4058	10	contributions	contribution	NOUN
ftr-325	4058	11	to	to	ADP
ftr-325	4058	12	qualified	qualified	ADJ
ftr-325	4058	13	plans	plan	NOUN
ftr-325	4058	14	under	under	ADP
ftr-325	4058	15	§	§	PROPN
ftr-325	4058	16	§	§	PROPN
ftr-325	4058	17	162	162	NUM
ftr-325	4058	18	or	or	CCONJ
ftr-325	4058	19	212	212	NUM
ftr-325	4058	20	.	.	PUNCT
ftr-325	4059	1	section	section	NOUN
ftr-325	4059	2	1402	1402	NUM
ftr-325	4059	3	defines	define	VERB
ftr-325	4059	4	net	net	ADJ
ftr-325	4059	5	income	income	NOUN
ftr-325	4059	6	from	from	ADP
ftr-325	4059	7	self	self	NOUN
ftr-325	4059	8	-	-	PUNCT
ftr-325	4059	9	employment	employment	NOUN
ftr-325	4059	10	subject	subject	NOUN
ftr-325	4059	11	to	to	ADP
ftr-325	4059	12	the	the	DET
ftr-325	4059	13	self	self	NOUN
ftr-325	4059	14	-	-	PUNCT
ftr-325	4059	15	employment	employment	NOUN
ftr-325	4059	16	tax	tax	NOUN
ftr-325	4059	17	of	of	ADP
ftr-325	4059	18	§	§	PROPN
ftr-325	4059	19	1401	1401	NUM
ftr-325	4059	20	as	as	ADP
ftr-325	4059	21	gross	gross	ADJ
ftr-325	4059	22	income	income	NOUN
ftr-325	4059	23	―from	―from	ADP
ftr-325	4059	24	any	any	DET
ftr-325	4059	25	trade	trade	NOUN
ftr-325	4059	26	or	or	CCONJ
ftr-325	4059	27	business‖	business‖	NOUN
ftr-325	4059	28	less	less	ADJ
ftr-325	4059	29	the	the	DET
ftr-325	4059	30	deductions	deduction	NOUN
ftr-325	4059	31	allowed	allow	VERB
ftr-325	4059	32	by	by	ADP
ftr-325	4059	33	subtitle	subtitle	NOUN
ftr-325	4059	34	a	a	DET
ftr-325	4059	35	―which	―which	NOUN
ftr-325	4059	36	are	be	AUX
ftr-325	4059	37	attributable	attributable	ADJ
ftr-325	4059	38	to	to	ADP
ftr-325	4059	39	such	such	ADJ
ftr-325	4059	40	trade	trade	NOUN
ftr-325	4059	41	or	or	CCONJ
ftr-325	4059	42	business.‖	business.‖	VERB
ftr-325	4059	43	the	the	DET
ftr-325	4059	44	court	court	NOUN
ftr-325	4059	45	(	(	PUNCT
ftr-325	4059	46	judge	judge	PROPN
ftr-325	4059	47	vasquez	vasquez	PROPN
ftr-325	4059	48	)	)	PUNCT
ftr-325	4059	49	agreed	agree	VERB
ftr-325	4059	50	with	with	ADP
ftr-325	4059	51	the	the	DET
ftr-325	4059	52	irs	irs	PROPN
ftr-325	4059	53	that	that	SCONJ
ftr-325	4059	54	that	that	SCONJ
ftr-325	4059	55	the	the	DET
ftr-325	4059	56	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4059	57	pension	pension	NOUN
ftr-325	4059	58	contribution	contribution	NOUN
ftr-325	4059	59	is	be	AUX
ftr-325	4059	60	―not	―not	PROPN
ftr-325	4059	61	attributable	attributable	ADJ
ftr-325	4059	62	to	to	ADP
ftr-325	4059	63	her	her	PRON
ftr-325	4059	64	trade	trade	NOUN
ftr-325	4059	65	or	or	CCONJ
ftr-325	4059	66	business.‖	business.‖	VERB
ftr-325	4059	67	the	the	DET
ftr-325	4059	68	court	court	NOUN
ftr-325	4059	69	also	also	ADV
ftr-325	4059	70	indicated	indicate	VERB
ftr-325	4059	71	that	that	SCONJ
ftr-325	4059	72	the	the	DET
ftr-325	4059	73	special	special	ADJ
ftr-325	4059	74	rule	rule	NOUN
ftr-325	4059	75	of	of	ADP
ftr-325	4059	76	§	§	PROPN
ftr-325	4059	77	404(a)(8	404(a)(8	PROPN
ftr-325	4059	78	)	)	PUNCT
ftr-325	4059	79	does	do	AUX
ftr-325	4059	80	not	not	PART
ftr-325	4059	81	apply	apply	VERB
ftr-325	4059	82	outside	outside	ADP
ftr-325	4059	83	of	of	ADP
ftr-325	4059	84	the	the	DET
ftr-325	4059	85	context	context	NOUN
ftr-325	4059	86	of	of	ADP
ftr-325	4059	87	that	that	DET
ftr-325	4059	88	section	section	NOUN
ftr-325	4059	89	.	.	PUNCT
ftr-325	4060	1	thus	thus	ADV
ftr-325	4060	2	,	,	PUNCT
ftr-325	4060	3	the	the	DET
ftr-325	4060	4	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4060	5	pension	pension	NOUN
ftr-325	4060	6	contribution	contribution	NOUN
ftr-325	4060	7	was	be	AUX
ftr-325	4060	8	not	not	PART
ftr-325	4060	9	allowed	allow	VERB
ftr-325	4060	10	as	as	ADP
ftr-325	4060	11	a	a	DET
ftr-325	4060	12	deduction	deduction	NOUN
ftr-325	4060	13	on	on	ADP
ftr-325	4060	14	her	her	PRON
ftr-325	4060	15	schedule	schedule	NOUN
ftr-325	4060	16	c	c	NOUN
ftr-325	4060	17	in	in	ADP
ftr-325	4060	18	computing	compute	VERB
ftr-325	4060	19	business	business	NOUN
ftr-325	4060	20	income	income	NOUN
ftr-325	4060	21	.	.	PUNCT
ftr-325	4061	1	the	the	DET
ftr-325	4061	2	court	court	NOUN
ftr-325	4061	3	declined	decline	VERB
ftr-325	4061	4	to	to	PART
ftr-325	4061	5	impose	impose	VERB
ftr-325	4061	6	penalties	penalty	NOUN
ftr-325	4061	7	under	under	ADP
ftr-325	4061	8	§	§	PROPN
ftr-325	4061	9	6662	6662	NUM
ftr-325	4061	10	finding	find	VERB
ftr-325	4061	11	that	that	SCONJ
ftr-325	4061	12	the	the	DET
ftr-325	4061	13	taxpayer	taxpayer	NOUN
ftr-325	4061	14	acted	act	VERB
ftr-325	4061	15	in	in	ADP
ftr-325	4061	16	good	good	ADJ
ftr-325	4061	17	faith	faith	NOUN
ftr-325	4061	18	in	in	ADP
ftr-325	4061	19	the	the	DET
ftr-325	4061	20	mistaken	mistaken	ADJ
ftr-325	4061	21	belief	belief	NOUN
ftr-325	4061	22	that	that	SCONJ
ftr-325	4061	23	she	she	PRON
ftr-325	4061	24	was	be	AUX
ftr-325	4061	25	entitled	entitle	VERB
ftr-325	4061	26	to	to	PART
ftr-325	4061	27	deduct	deduct	VERB
ftr-325	4061	28	the	the	DET
ftr-325	4061	29	pension	pension	NOUN
ftr-325	4061	30	contribution	contribution	NOUN
ftr-325	4061	31	on	on	ADP
ftr-325	4061	32	her	her	PRON
ftr-325	4061	33	schedule	schedule	NOUN
ftr-325	4061	34	c.	c.	NOUN
ftr-325	4061	35	5	5	NUM
ftr-325	4061	36	.	.	PUNCT
ftr-325	4062	1	s	s	PART
ftr-325	4062	2	corporation	corporation	NOUN
ftr-325	4062	3	―john	―john	PROPN
ftr-325	4062	4	edwards	edwards	PROPN
ftr-325	4062	5	gambit‖	gambit‖	PROPN
ftr-325	4062	6	dividends	dividend	NOUN
ftr-325	4062	7	may	may	AUX
ftr-325	4062	8	be	be	AUX
ftr-325	4062	9	treated	treat	VERB
ftr-325	4062	10	as	as	ADP
ftr-325	4062	11	wages	wage	NOUN
ftr-325	4062	12	.	.	PUNCT
ftr-325	4063	1	david	david	PROPN
ftr-325	4063	2	e.	e.	PROPN
ftr-325	4063	3	watson	watson	PROPN
ftr-325	4063	4	,	,	PUNCT
ftr-325	4063	5	p.c	p.c	PROPN
ftr-325	4063	6	.	.	PROPN
ftr-325	4063	7	v.	v.	PROPN
ftr-325	4063	8	united	united	PROPN
ftr-325	4063	9	states	states	PROPN
ftr-325	4063	10	,	,	PUNCT
ftr-325	4063	11	714	714	NUM
ftr-325	4063	12	f.	f.	PROPN
ftr-325	4063	13	supp	supp	PROPN
ftr-325	4063	14	.	.	PUNCT
ftr-325	4064	1	2d	2d	NOUN
ftr-325	4064	2	954	954	NUM
ftr-325	4064	3	(	(	PUNCT
ftr-325	4064	4	s.d	s.d	PROPN
ftr-325	4064	5	.	.	PROPN
ftr-325	4064	6	iowa	iowa	PROPN
ftr-325	4064	7	5/27/10	5/27/10	NUM
ftr-325	4064	8	)	)	PUNCT
ftr-325	4064	9	.	.	PUNCT
ftr-325	4065	1	using	use	VERB
ftr-325	4065	2	a	a	DET
ftr-325	4065	3	common	common	ADJ
ftr-325	4065	4	tax	tax	NOUN
ftr-325	4065	5	reduction	reduction	NOUN
ftr-325	4065	6	device	device	NOUN
ftr-325	4065	7	,	,	PUNCT
ftr-325	4065	8	david	david	PROPN
ftr-325	4065	9	watson	watson	PROPN
ftr-325	4065	10	formed	form	VERB
ftr-325	4065	11	an	an	DET
ftr-325	4065	12	s	s	NOUN
ftr-325	4065	13	corporation	corporation	NOUN
ftr-325	4065	14	that	that	PRON
ftr-325	4065	15	was	be	AUX
ftr-325	4065	16	a	a	DET
ftr-325	4065	17	member	member	NOUN
ftr-325	4065	18	of	of	ADP
ftr-325	4065	19	watson‘s	watson‘s	PROPN
ftr-325	4065	20	accounting	accounting	PROPN
ftr-325	4065	21	firm	firm	NOUN
ftr-325	4065	22	.	.	PUNCT
ftr-325	4066	1	the	the	DET
ftr-325	4066	2	s	s	PROPN
ftr-325	4066	3	corporation	corporation	NOUN
ftr-325	4066	4	contracted	contract	VERB
ftr-325	4066	5	with	with	ADP
ftr-325	4066	6	the	the	DET
ftr-325	4066	7	accounting	accounting	NOUN
ftr-325	4066	8	firm	firm	NOUN
ftr-325	4066	9	to	to	PART
ftr-325	4066	10	provide	provide	VERB
ftr-325	4066	11	services	service	NOUN
ftr-325	4066	12	.	.	PUNCT
ftr-325	4067	1	watson	watson	PROPN
ftr-325	4067	2	was	be	AUX
ftr-325	4067	3	paid	pay	VERB
ftr-325	4067	4	a	a	DET
ftr-325	4067	5	salary	salary	NOUN
ftr-325	4067	6	of	of	ADP
ftr-325	4067	7	$	$	SYM
ftr-325	4067	8	24,000	24,000	NUM
ftr-325	4067	9	as	as	ADP
ftr-325	4067	10	an	an	DET
ftr-325	4067	11	employee	employee	NOUN
ftr-325	4067	12	of	of	ADP
ftr-325	4067	13	the	the	DET
ftr-325	4067	14	s	s	PROPN
ftr-325	4067	15	corporation	corporation	NOUN
ftr-325	4067	16	,	,	PUNCT
ftr-325	4067	17	on	on	ADP
ftr-325	4067	18	which	which	PRON
ftr-325	4067	19	the	the	DET
ftr-325	4067	20	s	s	NOUN
ftr-325	4067	21	corporation	corporation	NOUN
ftr-325	4067	22	paid	pay	VERB
ftr-325	4067	23	employment	employment	NOUN
ftr-325	4067	24	taxes	taxis	NOUN
ftr-325	4067	25	.	.	PUNCT
ftr-325	4068	1	the	the	DET
ftr-325	4068	2	remainder	remainder	NOUN
ftr-325	4068	3	of	of	ADP
ftr-325	4068	4	the	the	DET
ftr-325	4068	5	s	s	PROPN
ftr-325	4068	6	corporation	corporation	NOUN
ftr-325	4068	7	income	income	NOUN
ftr-325	4068	8	,	,	PUNCT
ftr-325	4068	9	approximately	approximately	ADV
ftr-325	4068	10	$	$	SYM
ftr-325	4068	11	200,000	200,000	NUM
ftr-325	4068	12	per	per	ADP
ftr-325	4068	13	year	year	NOUN
ftr-325	4068	14	,	,	PUNCT
ftr-325	4068	15	was	be	AUX
ftr-325	4068	16	distributed	distribute	VERB
ftr-325	4068	17	to	to	ADP
ftr-325	4068	18	watson	watson	PROPN
ftr-325	4068	19	as	as	ADP
ftr-325	4068	20	a	a	DET
ftr-325	4068	21	dividend	dividend	NOUN
ftr-325	4068	22	,	,	PUNCT
ftr-325	4068	23	not	not	PART
ftr-325	4068	24	subject	subject	ADJ
ftr-325	4068	25	to	to	ADP
ftr-325	4068	26	employee	employee	NOUN
ftr-325	4068	27	taxes	taxis	NOUN
ftr-325	4068	28	.	.	PUNCT
ftr-325	4069	1	the	the	DET
ftr-325	4069	2	irs	irs	PROPN
ftr-325	4069	3	recharacterized	recharacterize	VERB
ftr-325	4069	4	the	the	DET
ftr-325	4069	5	dividends	dividend	NOUN
ftr-325	4069	6	as	as	ADP
ftr-325	4069	7	wages	wage	NOUN
ftr-325	4069	8	.	.	PUNCT
ftr-325	4070	1	the	the	DET
ftr-325	4070	2	s	s	PROPN
ftr-325	4070	3	corporation	corporation	NOUN
ftr-325	4070	4	paid	pay	VERB
ftr-325	4070	5	an	an	DET
ftr-325	4070	6	assessment	assessment	NOUN
ftr-325	4070	7	and	and	CCONJ
ftr-325	4070	8	brought	bring	VERB
ftr-325	4070	9	a	a	DET
ftr-325	4070	10	refund	refund	NOUN
ftr-325	4070	11	action	action	NOUN
ftr-325	4070	12	.	.	PUNCT
ftr-325	4071	1	in	in	ADP
ftr-325	4071	2	a	a	DET
ftr-325	4071	3	motion	motion	NOUN
ftr-325	4071	4	for	for	ADP
ftr-325	4071	5	summary	summary	NOUN
ftr-325	4071	6	judgment	judgment	NOUN
ftr-325	4071	7	the	the	DET
ftr-325	4071	8	s	s	PROPN
ftr-325	4071	9	corporation	corporation	NOUN
ftr-325	4071	10	asserted	assert	VERB
ftr-325	4071	11	that	that	SCONJ
ftr-325	4071	12	its	its	PRON
ftr-325	4071	13	intent	intent	NOUN
ftr-325	4071	14	controls	control	VERB
ftr-325	4071	15	whether	whether	SCONJ
ftr-325	4071	16	amounts	amount	NOUN
ftr-325	4071	17	paid	pay	VERB
ftr-325	4071	18	are	be	AUX
ftr-325	4071	19	wages	wage	NOUN
ftr-325	4071	20	and	and	CCONJ
ftr-325	4071	21	that	that	SCONJ
ftr-325	4071	22	it	it	PRON
ftr-325	4071	23	intended	intend	VERB
ftr-325	4071	24	to	to	PART
ftr-325	4071	25	pay	pay	VERB
ftr-325	4071	26	dividends	dividend	NOUN
ftr-325	4071	27	in	in	ADP
ftr-325	4071	28	the	the	DET
ftr-325	4071	29	amount	amount	NOUN
ftr-325	4071	30	of	of	ADP
ftr-325	4071	31	cash	cash	NOUN
ftr-325	4071	32	on	on	ADP
ftr-325	4071	33	hand	hand	NOUN
ftr-325	4071	34	after	after	ADP
ftr-325	4071	35	the	the	DET
ftr-325	4071	36	payment	payment	NOUN
ftr-325	4071	37	of	of	ADP
ftr-325	4071	38	wages	wage	NOUN
ftr-325	4071	39	.	.	PUNCT
ftr-325	4072	1	citing	cite	VERB
ftr-325	4072	2	a	a	DET
ftr-325	4072	3	long	long	ADJ
ftr-325	4072	4	line	line	NOUN
ftr-325	4072	5	of	of	ADP
ftr-325	4072	6	authorities	authority	NOUN
ftr-325	4072	7	in	in	ADP
ftr-325	4072	8	support	support	NOUN
ftr-325	4072	9	of	of	ADP
ftr-325	4072	10	its	its	PRON
ftr-325	4072	11	position	position	NOUN
ftr-325	4072	12	,	,	PUNCT
ftr-325	4072	13	the	the	DET
ftr-325	4072	14	district	district	NOUN
ftr-325	4072	15	court	court	NOUN
ftr-325	4072	16	held	hold	VERB
ftr-325	4072	17	that	that	SCONJ
ftr-325	4072	18	the	the	DET
ftr-325	4072	19	s	s	PROPN
ftr-325	4072	20	corporation‘s	corporation‘s	PROPN
ftr-325	4072	21	―self	―self	PRON
ftr-325	4072	22	-	-	PUNCT
ftr-325	4072	23	proclaimed	proclaim	VERB
ftr-325	4072	24	intent‖	intent‖	PROPN
ftr-325	4072	25	to	to	PART
ftr-325	4072	26	pay	pay	VERB
ftr-325	4072	27	salary	salary	NOUN
ftr-325	4072	28	does	do	AUX
ftr-325	4072	29	not	not	PART
ftr-325	4072	30	limit	limit	VERB
ftr-325	4072	31	the	the	DET
ftr-325	4072	32	government‘s	government‘s	NOUN
ftr-325	4072	33	ability	ability	NOUN
ftr-325	4072	34	to	to	PART
ftr-325	4072	35	recharacterize	recharacterize	VERB
ftr-325	4072	36	dividends	dividend	NOUN
ftr-325	4072	37	as	as	ADP
ftr-325	4072	38	wages	wage	NOUN
ftr-325	4072	39	.	.	PUNCT
ftr-325	4073	1	the	the	DET
ftr-325	4073	2	court	court	NOUN
ftr-325	4073	3	indicated	indicate	VERB
ftr-325	4073	4	that	that	SCONJ
ftr-325	4073	5	whether	whether	SCONJ
ftr-325	4073	6	amounts	amount	NOUN
ftr-325	4073	7	paid	pay	VERB
ftr-325	4073	8	to	to	ADP
ftr-325	4073	9	watson	watson	PROPN
ftr-325	4073	10	were	be	AUX
ftr-325	4073	11	remuneration	remuneration	NOUN
ftr-325	4073	12	for	for	ADP
ftr-325	4073	13	services	service	NOUN
ftr-325	4073	14	is	be	AUX
ftr-325	4073	15	a	a	DET
ftr-325	4073	16	question	question	NOUN
ftr-325	4073	17	of	of	ADP
ftr-325	4073	18	fact	fact	NOUN
ftr-325	4073	19	.	.	PUNCT
ftr-325	4074	1			PUNCT
ftr-325	4074	2	the	the	DET
ftr-325	4074	3	court‘s	court‘s	PROPN
ftr-325	4074	4	opinion	opinion	NOUN
ftr-325	4074	5	concluded	conclude	VERB
ftr-325	4074	6	with	with	ADP
ftr-325	4074	7	the	the	DET
ftr-325	4074	8	following	follow	VERB
ftr-325	4074	9	passage	passage	NOUN
ftr-325	4074	10	:	:	PUNCT
ftr-325	4074	11	in	in	ADP
ftr-325	4074	12	support	support	NOUN
ftr-325	4074	13	of	of	ADP
ftr-325	4074	14	its	its	PRON
ftr-325	4074	15	motion	motion	NOUN
ftr-325	4074	16	for	for	ADP
ftr-325	4074	17	summary	summary	NOUN
ftr-325	4074	18	judgment	judgment	NOUN
ftr-325	4074	19	,	,	PUNCT
ftr-325	4074	20	plaintiff	plaintiff	NOUN
ftr-325	4074	21	points	point	VERB
ftr-325	4074	22	the	the	DET
ftr-325	4074	23	court	court	NOUN
ftr-325	4074	24	to	to	ADP
ftr-325	4074	25	the	the	DET
ftr-325	4074	26	following	follow	VERB
ftr-325	4074	27	oft	oft	ADV
ftr-325	4074	28	-	-	PUNCT
ftr-325	4074	29	cited	cite	VERB
ftr-325	4074	30	statement	statement	NOUN
ftr-325	4074	31	of	of	ADP
ftr-325	4074	32	judge	judge	NOUN
ftr-325	4074	33	learned	learn	VERB
ftr-325	4074	34	hand	hand	NOUN
ftr-325	4074	35	:	:	PUNCT
ftr-325	4074	36	over	over	ADV
ftr-325	4074	37	and	and	CCONJ
ftr-325	4074	38	over	over	ADV
ftr-325	4074	39	again	again	ADV
ftr-325	4074	40	courts	court	NOUN
ftr-325	4074	41	have	have	AUX
ftr-325	4074	42	said	say	VERB
ftr-325	4074	43	that	that	SCONJ
ftr-325	4074	44	there	there	PRON
ftr-325	4074	45	is	be	VERB
ftr-325	4074	46	nothing	nothing	PRON
ftr-325	4074	47	sinister	sinister	ADJ
ftr-325	4074	48	in	in	ADP
ftr-325	4074	49	so	so	ADV
ftr-325	4074	50	arranging	arrange	VERB
ftr-325	4074	51	one‘s	one‘s	PROPN
ftr-325	4074	52	affairs	affair	NOUN
ftr-325	4074	53	as	as	SCONJ
ftr-325	4074	54	to	to	PART
ftr-325	4074	55	keep	keep	VERB
ftr-325	4074	56	taxes	taxis	NOUN
ftr-325	4074	57	as	as	ADV
ftr-325	4074	58	low	low	ADJ
ftr-325	4074	59	as	as	ADP
ftr-325	4074	60	possible	possible	ADJ
ftr-325	4074	61	.	.	PUNCT
ftr-325	4075	1	everybody	everybody	PRON
ftr-325	4075	2	does	do	VERB
ftr-325	4075	3	so	so	ADV
ftr-325	4075	4	,	,	PUNCT
ftr-325	4075	5	rich	rich	ADJ
ftr-325	4075	6	or	or	CCONJ
ftr-325	4075	7	poor	poor	ADJ
ftr-325	4075	8	;	;	PUNCT
ftr-325	4075	9	and	and	CCONJ
ftr-325	4075	10	all	all	PRON
ftr-325	4075	11	do	do	VERB
ftr-325	4075	12	right	right	NOUN
ftr-325	4075	13	,	,	PUNCT
ftr-325	4075	14	for	for	SCONJ
ftr-325	4075	15	nobody	nobody	PRON
ftr-325	4075	16	owes	owe	VERB
ftr-325	4075	17	https://checkpoint.riag.com/getdoc?docid=t0advaftr:13270.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0advaftr:13270.1&pinpnt=	ADJ
ftr-325	4075	18	https://checkpoint.riag.com/getdoc?docid=t0advaftr:13270.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0advaftr:13270.1&pinpnt=	PROPN
ftr-325	4075	19	710	710	NUM
ftr-325	4075	20	florida	florida	PROPN
ftr-325	4075	21	tax	tax	NOUN
ftr-325	4075	22	review	review	NOUN
ftr-325	4076	1	[	[	X
ftr-325	4076	2	vol	vol	NOUN
ftr-325	4076	3	.	.	PUNCT
ftr-325	4076	4	13:10	13:10	NUM
ftr-325	4076	5	any	any	DET
ftr-325	4076	6	public	public	ADJ
ftr-325	4076	7	duty	duty	NOUN
ftr-325	4076	8	to	to	PART
ftr-325	4076	9	pay	pay	VERB
ftr-325	4076	10	more	more	ADJ
ftr-325	4076	11	than	than	SCONJ
ftr-325	4076	12	the	the	DET
ftr-325	4076	13	law	law	NOUN
ftr-325	4076	14	demands	demand	VERB
ftr-325	4076	15	:	:	PUNCT
ftr-325	4076	16	taxes	taxis	NOUN
ftr-325	4076	17	are	be	AUX
ftr-325	4076	18	enforced	enforce	VERB
ftr-325	4076	19	exactions	exaction	NOUN
ftr-325	4076	20	,	,	PUNCT
ftr-325	4076	21	not	not	PART
ftr-325	4076	22	voluntary	voluntary	ADJ
ftr-325	4076	23	contributions	contribution	NOUN
ftr-325	4076	24	.	.	PUNCT
ftr-325	4077	1	to	to	PART
ftr-325	4077	2	demand	demand	VERB
ftr-325	4077	3	more	more	ADJ
ftr-325	4077	4	in	in	ADP
ftr-325	4077	5	the	the	DET
ftr-325	4077	6	name	name	NOUN
ftr-325	4077	7	of	of	ADP
ftr-325	4077	8	morals	moral	NOUN
ftr-325	4077	9	is	be	AUX
ftr-325	4077	10	mere	mere	ADJ
ftr-325	4077	11	ca	can	AUX
ftr-325	4077	12	nt	nt	PRON
ftr-325	4077	13	.	.	PUNCT
ftr-325	4078	1	see	see	VERB
ftr-325	4078	2	pl	pl	PROPN
ftr-325	4078	3	.	.	PROPN
ftr-325	4078	4	‘s	‘s	PROPN
ftr-325	4078	5	reply	reply	VERB
ftr-325	4078	6	br	br	PROPN
ftr-325	4078	7	.	.	PUNCT
ftr-325	4079	1	at	at	ADP
ftr-325	4079	2	5	5	NUM
ftr-325	4079	3	n.	n.	NOUN
ftr-325	4079	4	2	2	NUM
ftr-325	4079	5	(	(	PUNCT
ftr-325	4079	6	quoting	quote	VERB
ftr-325	4079	7	commissioner	commissioner	NOUN
ftr-325	4079	8	of	of	ADP
ftr-325	4079	9	internal	internal	PROPN
ftr-325	4079	10	revenue	revenue	PROPN
ftr-325	4079	11	v.	v.	ADP
ftr-325	4079	12	newman	newman	PROPN
ftr-325	4079	13	,	,	PUNCT
ftr-325	4079	14	159	159	NUM
ftr-325	4079	15	f.2d	f.2d	NOUN
ftr-325	4079	16	848	848	NUM
ftr-325	4079	17	,	,	PUNCT
ftr-325	4079	18	850	850	NUM
ftr-325	4079	19	-	-	SYM
ftr-325	4079	20	51	51	NUM
ftr-325	4079	21	(	(	PUNCT
ftr-325	4079	22	2d	2d	NOUN
ftr-325	4079	23	cir.1947	cir.1947	X
ftr-325	4079	24	)	)	PUNCT
ftr-325	4079	25	(	(	PUNCT
ftr-325	4079	26	l.	l.	PROPN
ftr-325	4079	27	hand	hand	PROPN
ftr-325	4079	28	,	,	PUNCT
ftr-325	4079	29	j.	j.	PROPN
ftr-325	4079	30	,	,	PUNCT
ftr-325	4079	31	dissenting	dissent	VERB
ftr-325	4079	32	)	)	PUNCT
ftr-325	4079	33	)	)	PUNCT
ftr-325	4079	34	.	.	PUNCT
ftr-325	4080	1	while	while	SCONJ
ftr-325	4080	2	the	the	DET
ftr-325	4080	3	court	court	NOUN
ftr-325	4080	4	agrees	agree	VERB
ftr-325	4080	5	fully	fully	ADV
ftr-325	4080	6	with	with	SCONJ
ftr-325	4080	7	judge	judge	NOUN
ftr-325	4080	8	learned	learn	VERB
ftr-325	4080	9	hand	hand	NOUN
ftr-325	4080	10	,	,	PUNCT
ftr-325	4080	11	it	it	PRON
ftr-325	4080	12	would	would	AUX
ftr-325	4080	13	remind	remind	VERB
ftr-325	4080	14	plaintiff	plaintiff	NOUN
ftr-325	4080	15	of	of	ADP
ftr-325	4080	16	justice	justice	PROPN
ftr-325	4080	17	oliver	oliver	PROPN
ftr-325	4080	18	wendell	wendell	PROPN
ftr-325	4080	19	holmes	holmes	PROPN
ftr-325	4080	20	‘	'	PUNCT
ftr-325	4080	21	succinct	succinct	ADJ
ftr-325	4080	22	,	,	PUNCT
ftr-325	4080	23	yet	yet	CCONJ
ftr-325	4080	24	equally	equally	ADV
ftr-325	4080	25	eloquent	eloquent	ADJ
ftr-325	4080	26	statement	statement	NOUN
ftr-325	4080	27	in	in	ADP
ftr-325	4080	28	compania	compania	PROPN
ftr-325	4080	29	general	general	PROPN
ftr-325	4080	30	de	de	PROPN
ftr-325	4080	31	tabacos	tabacos	PROPN
ftr-325	4080	32	de	de	X
ftr-325	4080	33	filipinas	filipinas	PROPN
ftr-325	4080	34	v.	v.	ADP
ftr-325	4080	35	collector	collector	NOUN
ftr-325	4080	36	of	of	ADP
ftr-325	4080	37	internal	internal	ADJ
ftr-325	4080	38	revenue	revenue	NOUN
ftr-325	4080	39	:	:	PUNCT
ftr-325	4080	40	―taxes	―taxe	NOUN
ftr-325	4080	41	are	be	AUX
ftr-325	4080	42	what	what	PRON
ftr-325	4080	43	we	we	PRON
ftr-325	4080	44	pay	pay	VERB
ftr-325	4080	45	for	for	ADP
ftr-325	4080	46	civilized	civilized	ADJ
ftr-325	4080	47	society.‖	society.‖	NOUN
ftr-325	4080	48	275	275	NUM
ftr-325	4080	49	u.s	u.s	PROPN
ftr-325	4080	50	.	.	PROPN
ftr-325	4080	51	87	87	NUM
ftr-325	4080	52	,	,	PUNCT
ftr-325	4080	53	100	100	NUM
ftr-325	4080	54	(	(	PUNCT
ftr-325	4080	55	1927	1927	NUM
ftr-325	4080	56	)	)	PUNCT
ftr-325	4080	57	(	(	PUNCT
ftr-325	4080	58	holmes	holmes	PROPN
ftr-325	4080	59	,	,	PUNCT
ftr-325	4080	60	j.	j.	PROPN
ftr-325	4080	61	,	,	PUNCT
ftr-325	4080	62	dissenting	dissent	VERB
ftr-325	4080	63	)	)	PUNCT
ftr-325	4080	64	.	.	PUNCT
ftr-325	4081	1	indeed	indeed	ADV
ftr-325	4081	2	,	,	PUNCT
ftr-325	4081	3	―the	―the	DET
ftr-325	4081	4	greatness	greatness	NOUN
ftr-325	4081	5	of	of	ADP
ftr-325	4081	6	our	our	PRON
ftr-325	4081	7	nation	nation	NOUN
ftr-325	4081	8	is	be	AUX
ftr-325	4081	9	in	in	ADP
ftr-325	4081	10	no	no	DET
ftr-325	4081	11	small	small	ADJ
ftr-325	4081	12	part	part	NOUN
ftr-325	4081	13	due	due	ADP
ftr-325	4081	14	to	to	ADP
ftr-325	4081	15	the	the	DET
ftr-325	4081	16	willingness	willingness	NOUN
ftr-325	4081	17	of	of	ADP
ftr-325	4081	18	our	our	PRON
ftr-325	4081	19	citizens	citizen	NOUN
ftr-325	4081	20	to	to	PART
ftr-325	4081	21	honestly	honestly	ADV
ftr-325	4081	22	and	and	CCONJ
ftr-325	4081	23	fairly	fairly	ADV
ftr-325	4081	24	participate	participate	VERB
ftr-325	4081	25	in	in	ADP
ftr-325	4081	26	our	our	PRON
ftr-325	4081	27	tax	tax	NOUN
ftr-325	4081	28	collection	collection	NOUN
ftr-325	4081	29	system.‖	system.‖	PROPN
ftr-325	4081	30	manley	manley	PROPN
ftr-325	4081	31	v.	v.	PROPN
ftr-325	4081	32	commissioner	commissioner	PROPN
ftr-325	4081	33	of	of	ADP
ftr-325	4081	34	internal	internal	ADJ
ftr-325	4081	35	revenue	revenue	NOUN
ftr-325	4081	36	,	,	PUNCT
ftr-325	4081	37	t.c	t.c	PROPN
ftr-325	4081	38	.	.	PROPN
ftr-325	4081	39	memo	memo	NOUN
ftr-325	4081	40	1983	1983	NUM
ftr-325	4081	41	-	-	SYM
ftr-325	4081	42	558	558	NUM
ftr-325	4081	43	(	(	PUNCT
ftr-325	4081	44	sept	sept	PROPN
ftr-325	4081	45	.	.	PROPN
ftr-325	4081	46	12	12	NUM
ftr-325	4081	47	,	,	PUNCT
ftr-325	4081	48	1983	1983	NUM
ftr-325	4081	49	)	)	PUNCT
ftr-325	4081	50	.	.	PUNCT
ftr-325	4082	1	thus	thus	ADV
ftr-325	4082	2	,	,	PUNCT
ftr-325	4082	3	while	while	SCONJ
ftr-325	4082	4	plaintiff	plaintiff	NOUN
ftr-325	4082	5	is	be	AUX
ftr-325	4082	6	free	free	ADJ
ftr-325	4082	7	to	to	PART
ftr-325	4082	8	structure	structure	VERB
ftr-325	4082	9	its	its	PRON
ftr-325	4082	10	financial	financial	ADJ
ftr-325	4082	11	affairs	affair	NOUN
ftr-325	4082	12	in	in	ADP
ftr-325	4082	13	such	such	DET
ftr-325	4082	14	a	a	DET
ftr-325	4082	15	way	way	NOUN
ftr-325	4082	16	as	as	SCONJ
ftr-325	4082	17	to	to	PART
ftr-325	4082	18	avoid	avoid	VERB
ftr-325	4082	19	paying	pay	VERB
ftr-325	4082	20	―more	―more	ADP
ftr-325	4082	21	[	[	PUNCT
ftr-325	4082	22	taxes	taxis	NOUN
ftr-325	4082	23	]	]	PUNCT
ftr-325	4082	24	than	than	SCONJ
ftr-325	4082	25	the	the	DET
ftr-325	4082	26	law	law	NOUN
ftr-325	4082	27	demands,‖	demands,‖	PROPN
ftr-325	4082	28	plaintiff	plaintiff	NOUN
ftr-325	4082	29	is	be	AUX
ftr-325	4082	30	not	not	PART
ftr-325	4082	31	free	free	ADJ
ftr-325	4082	32	to	to	PART
ftr-325	4082	33	structure	structure	VERB
ftr-325	4082	34	its	its	PRON
ftr-325	4082	35	financial	financial	ADJ
ftr-325	4082	36	affairs	affair	NOUN
ftr-325	4082	37	in	in	ADP
ftr-325	4082	38	a	a	DET
ftr-325	4082	39	way	way	NOUN
ftr-325	4082	40	that	that	PRON
ftr-325	4082	41	avoids	avoid	VERB
ftr-325	4082	42	paying	pay	VERB
ftr-325	4082	43	those	those	DET
ftr-325	4082	44	taxes	taxis	NOUN
ftr-325	4082	45	demanded	demand	VERB
ftr-325	4082	46	by	by	ADP
ftr-325	4082	47	the	the	DET
ftr-325	4082	48	law	law	NOUN
ftr-325	4082	49	.	.	PUNCT
ftr-325	4083	1	in	in	ADP
ftr-325	4083	2	this	this	DET
ftr-325	4083	3	case	case	NOUN
ftr-325	4083	4	,	,	PUNCT
ftr-325	4083	5	the	the	DET
ftr-325	4083	6	law	law	NOUN
ftr-325	4083	7	demands	demand	VERB
ftr-325	4083	8	that	that	SCONJ
ftr-325	4083	9	plaintiff	plaintiff	NOUN
ftr-325	4083	10	pay	pay	VERB
ftr-325	4083	11	employment	employment	NOUN
ftr-325	4083	12	taxes	taxis	NOUN
ftr-325	4083	13	on	on	ADP
ftr-325	4083	14	―all	―all	DET
ftr-325	4083	15	remuneration	remuneration	NOUN
ftr-325	4083	16	for	for	ADP
ftr-325	4083	17	employment,‖	employment,‖	PROPN
ftr-325	4083	18	and	and	CCONJ
ftr-325	4083	19	there	there	PRON
ftr-325	4083	20	is	be	VERB
ftr-325	4083	21	clearly	clearly	ADV
ftr-325	4083	22	a	a	DET
ftr-325	4083	23	genuine	genuine	ADJ
ftr-325	4083	24	issue	issue	NOUN
ftr-325	4083	25	of	of	ADP
ftr-325	4083	26	material	material	ADJ
ftr-325	4083	27	fact	fact	NOUN
ftr-325	4083	28	as	as	ADP
ftr-325	4083	29	to	to	ADP
ftr-325	4083	30	whether	whether	SCONJ
ftr-325	4083	31	the	the	DET
ftr-325	4083	32	funds	fund	NOUN
ftr-325	4083	33	paid	pay	VERB
ftr-325	4083	34	to	to	ADP
ftr-325	4083	35	watson	watson	PROPN
ftr-325	4083	36	,	,	PUNCT
ftr-325	4083	37	in	in	ADP
ftr-325	4083	38	actuality	actuality	NOUN
ftr-325	4083	39	,	,	PUNCT
ftr-325	4083	40	qualify	qualify	VERB
ftr-325	4083	41	as	as	ADP
ftr-325	4083	42	such	such	ADJ
ftr-325	4083	43	.	.	PUNCT
ftr-325	4084	1	a.	a.	NOUN
ftr-325	4084	2	since	since	SCONJ
ftr-325	4084	3	the	the	DET
ftr-325	4084	4	judge	judge	NOUN
ftr-325	4084	5	gave	give	VERB
ftr-325	4084	6	the	the	DET
ftr-325	4084	7	irs	irs	PROPN
ftr-325	4084	8	everything	everything	PRON
ftr-325	4084	9	it	it	PRON
ftr-325	4084	10	asked	ask	VERB
ftr-325	4084	11	for	for	ADP
ftr-325	4084	12	,	,	PUNCT
ftr-325	4084	13	will	will	AUX
ftr-325	4084	14	the	the	DET
ftr-325	4084	15	irs	irs	PROPN
ftr-325	4084	16	go	go	VERB
ftr-325	4084	17	for	for	ADP
ftr-325	4084	18	the	the	DET
ftr-325	4084	19	whole	whole	ADJ
ftr-325	4084	20	kit	kit	NOUN
ftr-325	4084	21	and	and	CCONJ
ftr-325	4084	22	caboodle	caboodle	VERB
ftr-325	4084	23	the	the	DET
ftr-325	4084	24	next	next	ADJ
ftr-325	4084	25	time	time	NOUN
ftr-325	4084	26	?	?	PUNCT
ftr-325	4085	1	david	david	PROPN
ftr-325	4085	2	e.	e.	PROPN
ftr-325	4085	3	watson	watson	PROPN
ftr-325	4085	4	,	,	PUNCT
ftr-325	4085	5	p.c	p.c	PROPN
ftr-325	4085	6	.	.	PROPN
ftr-325	4085	7	v.	v.	PROPN
ftr-325	4085	8	united	united	PROPN
ftr-325	4085	9	states	states	PROPN
ftr-325	4085	10	,	,	PUNCT
ftr-325	4085	11	757	757	NUM
ftr-325	4085	12	f.	f.	PROPN
ftr-325	4085	13	supp	supp	PROPN
ftr-325	4085	14	.	.	PUNCT
ftr-325	4086	1	2d	2d	PROPN
ftr-325	4086	2	877	877	NUM
ftr-325	4086	3	(	(	PUNCT
ftr-325	4086	4	s.d	s.d	PROPN
ftr-325	4086	5	.	.	PROPN
ftr-325	4086	6	iowa	iowa	PROPN
ftr-325	4086	7	12/23/10	12/23/10	NUM
ftr-325	4086	8	)	)	PUNCT
ftr-325	4086	9	.	.	PUNCT
ftr-325	4087	1	on	on	ADP
ftr-325	4087	2	the	the	DET
ftr-325	4087	3	merits	merit	NOUN
ftr-325	4087	4	,	,	PUNCT
ftr-325	4087	5	judge	judge	PROPN
ftr-325	4087	6	pratt	pratt	PROPN
ftr-325	4087	7	rejected	reject	VERB
ftr-325	4087	8	the	the	DET
ftr-325	4087	9	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	4087	10	claim	claim	NOUN
ftr-325	4087	11	that	that	SCONJ
ftr-325	4087	12	the	the	DET
ftr-325	4087	13	wages	wage	NOUN
ftr-325	4087	14	subject	subject	ADJ
ftr-325	4087	15	to	to	ADP
ftr-325	4087	16	employment	employment	NOUN
ftr-325	4087	17	tax	tax	NOUN
ftr-325	4087	18	were	be	AUX
ftr-325	4087	19	limited	limit	VERB
ftr-325	4087	20	to	to	ADP
ftr-325	4087	21	the	the	DET
ftr-325	4087	22	$	$	SYM
ftr-325	4087	23	24,000	24,000	NUM
ftr-325	4087	24	salary	salary	NOUN
ftr-325	4087	25	formally	formally	ADV
ftr-325	4087	26	paid	pay	VERB
ftr-325	4087	27	to	to	ADP
ftr-325	4087	28	the	the	DET
ftr-325	4087	29	sole	sole	ADJ
ftr-325	4087	30	shareholder	shareholder	NOUN
ftr-325	4087	31	/	/	SYM
ftr-325	4087	32	sole	sole	ADJ
ftr-325	4087	33	employee	employee	NOUN
ftr-325	4087	34	.	.	PUNCT
ftr-325	4088	1	in	in	ADP
ftr-325	4088	2	addition	addition	NOUN
ftr-325	4088	3	to	to	ADP
ftr-325	4088	4	the	the	DET
ftr-325	4088	5	―salary‖	―salary‖	PROPN
ftr-325	4088	6	in	in	ADP
ftr-325	4088	7	each	each	PRON
ftr-325	4088	8	of	of	ADP
ftr-325	4088	9	the	the	DET
ftr-325	4088	10	years	year	NOUN
ftr-325	4088	11	in	in	ADP
ftr-325	4088	12	question	question	NOUN
ftr-325	4088	13	,	,	PUNCT
ftr-325	4088	14	the	the	DET
ftr-325	4088	15	corporation	corporation	NOUN
ftr-325	4088	16	distributed	distribute	VERB
ftr-325	4088	17	approximately	approximately	ADV
ftr-325	4088	18	$	$	SYM
ftr-325	4088	19	175,000	175,000	NUM
ftr-325	4088	20	of	of	ADP
ftr-325	4088	21	―profits,‖	―profits,‖	PROPN
ftr-325	4088	22	pursuant	pursuant	VERB
ftr-325	4088	23	to	to	ADP
ftr-325	4088	24	a	a	DET
ftr-325	4088	25	corporate	corporate	ADJ
ftr-325	4088	26	resolution	resolution	NOUN
ftr-325	4088	27	authorizing	authorize	VERB
ftr-325	4088	28	―payment	―payment	NOUN
ftr-325	4088	29	to	to	ADP
ftr-325	4088	30	watson	watson	PROPN
ftr-325	4088	31	of	of	ADP
ftr-325	4088	32	‗dividends	‗dividend	NOUN
ftr-325	4088	33	in	in	ADP
ftr-325	4088	34	the	the	DET
ftr-325	4088	35	amount	amount	NOUN
ftr-325	4088	36	of	of	ADP
ftr-325	4088	37	available	available	ADJ
ftr-325	4088	38	cash	cash	NOUN
ftr-325	4088	39	on	on	ADP
ftr-325	4088	40	hand	hand	NOUN
ftr-325	4088	41	after	after	ADP
ftr-325	4088	42	payment	payment	NOUN
ftr-325	4088	43	of	of	ADP
ftr-325	4088	44	compensation	compensation	NOUN
ftr-325	4088	45	and	and	CCONJ
ftr-325	4088	46	other	other	ADJ
ftr-325	4088	47	expenses	expense	NOUN
ftr-325	4088	48	of	of	ADP
ftr-325	4088	49	the	the	DET
ftr-325	4088	50	corporation	corporation	NOUN
ftr-325	4088	51	.	.	PUNCT
ftr-325	4089	1	‘‖	‘‖	NOUN
ftr-325	4090	1	citing	cite	VERB
ftr-325	4090	2	joseph	joseph	PROPN
ftr-325	4090	3	radtke	radtke	PROPN
ftr-325	4090	4	,	,	PUNCT
ftr-325	4090	5	s.c	s.c	PROPN
ftr-325	4090	6	.	.	PROPN
ftr-325	4090	7	v.	v.	PROPN
ftr-325	4090	8	united	united	PROPN
ftr-325	4090	9	states	states	PROPN
ftr-325	4090	10	,	,	PUNCT
ftr-325	4090	11	712	712	NUM
ftr-325	4090	12	f.	f.	PROPN
ftr-325	4090	13	supp	supp	PROPN
ftr-325	4090	14	.	.	PUNCT
ftr-325	4091	1	143	143	NUM
ftr-325	4091	2	(	(	PUNCT
ftr-325	4091	3	e.d	e.d	PROPN
ftr-325	4091	4	.	.	PROPN
ftr-325	4091	5	wisc	wisc	PROPN
ftr-325	4091	6	.	.	PROPN
ftr-325	4091	7	1989	1989	NUM
ftr-325	4091	8	)	)	PUNCT
ftr-325	4091	9	,	,	PUNCT
ftr-325	4091	10	spicer	spicer	PROPN
ftr-325	4091	11	accounting	accounting	PROPN
ftr-325	4091	12	,	,	PUNCT
ftr-325	4091	13	inc	inc	PROPN
ftr-325	4091	14	.	.	PROPN
ftr-325	4091	15	v.	v.	PROPN
ftr-325	4091	16	united	united	PROPN
ftr-325	4091	17	states	states	PROPN
ftr-325	4091	18	,	,	PUNCT
ftr-325	4091	19	918	918	NUM
ftr-325	4091	20	f.2d	f.2d	SYM
ftr-325	4091	21	90	90	NUM
ftr-325	4091	22	(	(	PUNCT
ftr-325	4091	23	9th	9th	ADJ
ftr-325	4091	24	cir	cir	NOUN
ftr-325	4091	25	.	.	PUNCT
ftr-325	4091	26	1990	1990	NUM
ftr-325	4091	27	)	)	PUNCT
ftr-325	4091	28	,	,	PUNCT
ftr-325	4091	29	and	and	CCONJ
ftr-325	4091	30	veterinary	veterinary	ADJ
ftr-325	4091	31	surgical	surgical	ADJ
ftr-325	4091	32	consultants	consultant	NOUN
ftr-325	4091	33	v.	v.	ADP
ftr-325	4091	34	commissioner	commissioner	PROPN
ftr-325	4091	35	,	,	PUNCT
ftr-325	4091	36	117	117	NUM
ftr-325	4091	37	t.c	t.c	PROPN
ftr-325	4091	38	.	.	PROPN
ftr-325	4091	39	141	141	NUM
ftr-325	4091	40	(	(	PUNCT
ftr-325	4091	41	2001	2001	NUM
ftr-325	4091	42	)	)	PUNCT
ftr-325	4091	43	,	,	PUNCT
ftr-325	4091	44	as	as	ADP
ftr-325	4091	45	particularly	particularly	ADV
ftr-325	4091	46	persuasive	persuasive	ADJ
ftr-325	4091	47	,	,	PUNCT
ftr-325	4091	48	the	the	DET
ftr-325	4091	49	court	court	NOUN
ftr-325	4091	50	concluded	conclude	VERB
ftr-325	4091	51	that	that	SCONJ
ftr-325	4091	52	―characterization	―characterization	NOUN
ftr-325	4091	53	of	of	ADP
ftr-325	4091	54	funds	fund	NOUN
ftr-325	4091	55	disbursed	disburse	VERB
ftr-325	4091	56	by	by	ADP
ftr-325	4091	57	an	an	DET
ftr-325	4091	58	s	s	PROPN
ftr-325	4091	59	corporation	corporation	NOUN
ftr-325	4091	60	to	to	ADP
ftr-325	4091	61	its	its	PRON
ftr-325	4091	62	employees	employee	NOUN
ftr-325	4091	63	or	or	CCONJ
ftr-325	4091	64	shareholders	shareholder	NOUN
ftr-325	4091	65	turns	turn	VERB
ftr-325	4091	66	on	on	ADP
ftr-325	4091	67	an	an	DET
ftr-325	4091	68	analysis	analysis	NOUN
ftr-325	4091	69	of	of	ADP
ftr-325	4091	70	whether	whether	SCONJ
ftr-325	4091	71	the	the	DET
ftr-325	4091	72	‗payments	‗payment	NOUN
ftr-325	4091	73	at	at	ADP
ftr-325	4091	74	issue	issue	NOUN
ftr-325	4091	75	were	be	AUX
ftr-325	4091	76	made	make	VERB
ftr-325	4091	77	.	.	PUNCT
ftr-325	4091	78	.	.	PUNCT
ftr-325	4091	79	.	.	PUNCT
ftr-325	4092	1	as	as	SCONJ
ftr-325	4092	2	remuneration	remuneration	NOUN
ftr-325	4092	3	for	for	ADP
ftr-325	4092	4	services	service	NOUN
ftr-325	4092	5	performed	perform	VERB
ftr-325	4092	6	.	.	PUNCT
ftr-325	4093	1	‘‖	‘‖	NOUN
ftr-325	4094	1	after	after	ADP
ftr-325	4094	2	examining	examine	VERB
ftr-325	4094	3	the	the	DET
ftr-325	4094	4	facts	fact	NOUN
ftr-325	4094	5	,	,	PUNCT
ftr-325	4094	6	the	the	DET
ftr-325	4094	7	court	court	NOUN
ftr-325	4094	8	concluded	conclude	VERB
ftr-325	4094	9	that	that	SCONJ
ftr-325	4094	10	2013	2013	NUM
ftr-325	4094	11	]	]	PUNCT
ftr-325	4094	12	recent	recent	ADJ
ftr-325	4094	13	developments	development	NOUN
ftr-325	4094	14	in	in	ADP
ftr-325	4094	15	federal	federal	ADJ
ftr-325	4094	16	income	income	NOUN
ftr-325	4094	17	taxation	taxation	NOUN
ftr-325	4094	18	711	711	NUM
ftr-325	4094	19	the	the	DET
ftr-325	4094	20	reasonable	reasonable	ADJ
ftr-325	4094	21	amount	amount	NOUN
ftr-325	4094	22	of	of	ADP
ftr-325	4094	23	watson‘s	watson‘s	PROPN
ftr-325	4094	24	compensation	compensation	NOUN
ftr-325	4094	25	for	for	ADP
ftr-325	4094	26	each	each	PRON
ftr-325	4094	27	of	of	ADP
ftr-325	4094	28	the	the	DET
ftr-325	4094	29	years	year	NOUN
ftr-325	4094	30	at	at	ADP
ftr-325	4094	31	issue	issue	NOUN
ftr-325	4094	32	was	be	AUX
ftr-325	4094	33	$	$	SYM
ftr-325	4094	34	91,044	91,044	NUM
ftr-325	4094	35	,	,	PUNCT
ftr-325	4094	36	increasing	increase	VERB
ftr-325	4094	37	the	the	DET
ftr-325	4094	38	$	$	SYM
ftr-325	4094	39	24,000	24,000	NUM
ftr-325	4094	40	salary	salary	NOUN
ftr-325	4094	41	amount	amount	NOUN
ftr-325	4094	42	by	by	ADP
ftr-325	4094	43	the	the	DET
ftr-325	4094	44	full	full	ADJ
ftr-325	4094	45	amount	amount	NOUN
ftr-325	4094	46	of	of	ADP
ftr-325	4094	47	the	the	DET
ftr-325	4094	48	$	$	SYM
ftr-325	4094	49	67,044	67,044	NUM
ftr-325	4094	50	that	that	PRON
ftr-325	4094	51	the	the	DET
ftr-325	4094	52	corporation	corporation	NOUN
ftr-325	4094	53	claimed	claim	VERB
ftr-325	4094	54	was	be	AUX
ftr-325	4094	55	a	a	DET
ftr-325	4094	56	§	§	ADJ
ftr-325	4094	57	1368	1368	NUM
ftr-325	4094	58	distribution	distribution	NOUN
ftr-325	4094	59	,	,	PUNCT
ftr-325	4094	60	thus	thus	ADV
ftr-325	4094	61	upholding	uphold	VERB
ftr-325	4094	62	in	in	ADP
ftr-325	4094	63	full	full	ADJ
ftr-325	4094	64	the	the	DET
ftr-325	4094	65	government‘s	government‘s	NOUN
ftr-325	4094	66	position	position	NOUN
ftr-325	4094	67	.	.	PUNCT
ftr-325	4095	1	b.	b.	PROPN
ftr-325	4095	2	reasonable	reasonable	ADJ
ftr-325	4095	3	compensation	compensation	NOUN
ftr-325	4095	4	can	can	AUX
ftr-325	4095	5	go	go	VERB
ftr-325	4095	6	up	up	ADP
ftr-325	4095	7	as	as	ADV
ftr-325	4095	8	well	well	ADV
ftr-325	4095	9	as	as	ADP
ftr-325	4095	10	down	down	ADV
ftr-325	4095	11	.	.	PUNCT
ftr-325	4096	1	david	david	PROPN
ftr-325	4096	2	e.	e.	PROPN
ftr-325	4096	3	watson	watson	PROPN
ftr-325	4096	4	,	,	PUNCT
ftr-325	4096	5	p.c	p.c	PROPN
ftr-325	4096	6	.	.	PROPN
ftr-325	4096	7	v.	v.	PROPN
ftr-325	4096	8	united	united	PROPN
ftr-325	4096	9	states	states	PROPN
ftr-325	4096	10	,	,	PUNCT
ftr-325	4096	11	668	668	NUM
ftr-325	4096	12	f.3d	f.3d	NUM
ftr-325	4096	13	1008	1008	NUM
ftr-325	4096	14	(	(	PUNCT
ftr-325	4096	15	8th	8th	ADJ
ftr-325	4096	16	cir	cir	NOUN
ftr-325	4096	17	.	.	PUNCT
ftr-325	4097	1	2/21/12	2/21/12	NUM
ftr-325	4097	2	)	)	PUNCT
ftr-325	4097	3	,	,	PUNCT
ftr-325	4097	4	cert	cert	PROPN
ftr-325	4097	5	.	.	PUNCT
ftr-325	4097	6	denied	deny	VERB
ftr-325	4097	7	,	,	PUNCT
ftr-325	4097	8	10/1/12	10/1/12	NUM
ftr-325	4097	9	.	.	PUNCT
ftr-325	4098	1	in	in	ADP
ftr-325	4098	2	affirming	affirm	VERB
ftr-325	4098	3	the	the	DET
ftr-325	4098	4	district	district	NOUN
ftr-325	4098	5	court	court	NOUN
ftr-325	4098	6	,	,	PUNCT
ftr-325	4098	7	the	the	DET
ftr-325	4098	8	court	court	NOUN
ftr-325	4098	9	of	of	ADP
ftr-325	4098	10	appeals	appeal	NOUN
ftr-325	4098	11	agreed	agree	VERB
ftr-325	4098	12	with	with	ADP
ftr-325	4098	13	the	the	DET
ftr-325	4098	14	irs	irs	PROPN
ftr-325	4098	15	that	that	SCONJ
ftr-325	4098	16	the	the	DET
ftr-325	4098	17	factors	factor	NOUN
ftr-325	4098	18	used	use	VERB
ftr-325	4098	19	by	by	ADP
ftr-325	4098	20	courts	court	NOUN
ftr-325	4098	21	to	to	PART
ftr-325	4098	22	assess	assess	VERB
ftr-325	4098	23	reasonable	reasonable	ADJ
ftr-325	4098	24	compensation	compensation	NOUN
ftr-325	4098	25	in	in	ADP
ftr-325	4098	26	the	the	DET
ftr-325	4098	27	context	context	NOUN
ftr-325	4098	28	of	of	ADP
ftr-325	4098	29	deductions	deduction	NOUN
ftr-325	4098	30	are	be	AUX
ftr-325	4098	31	applicable	applicable	ADJ
ftr-325	4098	32	to	to	PART
ftr-325	4098	33	determine	determine	VERB
ftr-325	4098	34	whether	whether	SCONJ
ftr-325	4098	35	payments	payment	NOUN
ftr-325	4098	36	are	be	AUX
ftr-325	4098	37	in	in	ADP
ftr-325	4098	38	fact	fact	NOUN
ftr-325	4098	39	remuneration	remuneration	NOUN
ftr-325	4098	40	for	for	ADP
ftr-325	4098	41	fica	fica	PROPN
ftr-325	4098	42	purposes	purpose	NOUN
ftr-325	4098	43	.	.	PUNCT
ftr-325	4099	1	the	the	DET
ftr-325	4099	2	court	court	NOUN
ftr-325	4099	3	indicated	indicate	VERB
ftr-325	4099	4	that	that	SCONJ
ftr-325	4099	5	―in	―in	NOUN
ftr-325	4099	6	light	light	NOUN
ftr-325	4099	7	of	of	ADP
ftr-325	4099	8	all	all	DET
ftr-325	4099	9	the	the	DET
ftr-325	4099	10	facts	fact	NOUN
ftr-325	4099	11	and	and	CCONJ
ftr-325	4099	12	circumstances	circumstance	NOUN
ftr-325	4099	13	of	of	ADP
ftr-325	4099	14	the	the	DET
ftr-325	4099	15	case	case	NOUN
ftr-325	4099	16	,	,	PUNCT
ftr-325	4099	17	scrutinizing	scrutinize	VERB
ftr-325	4099	18	compensation	compensation	NOUN
ftr-325	4099	19	for	for	ADP
ftr-325	4099	20	its	its	PRON
ftr-325	4099	21	reasonableness	reasonableness	NOUN
ftr-325	4099	22	may	may	AUX
ftr-325	4099	23	guide	guide	VERB
ftr-325	4099	24	a	a	DET
ftr-325	4099	25	court	court	NOUN
ftr-325	4099	26	in	in	ADP
ftr-325	4099	27	characterizing	characterize	VERB
ftr-325	4099	28	payments	payment	NOUN
ftr-325	4099	29	for	for	ADP
ftr-325	4099	30	fica	fica	PROPN
ftr-325	4099	31	tax	tax	PROPN
ftr-325	4099	32	purposes.‖	purposes.‖	NOUN
ftr-325	4099	33	assessing	assess	VERB
ftr-325	4099	34	the	the	DET
ftr-325	4099	35	facts	fact	NOUN
ftr-325	4099	36	,	,	PUNCT
ftr-325	4099	37	the	the	DET
ftr-325	4099	38	court	court	NOUN
ftr-325	4099	39	of	of	ADP
ftr-325	4099	40	appeals	appeals	PROPN
ftr-325	4099	41	concluded	conclude	VERB
ftr-325	4099	42	that	that	SCONJ
ftr-325	4099	43	the	the	DET
ftr-325	4099	44	district	district	NOUN
ftr-325	4099	45	court	court	NOUN
ftr-325	4099	46	did	do	AUX
ftr-325	4099	47	not	not	PART
ftr-325	4099	48	clearly	clearly	ADV
ftr-325	4099	49	err	err	VERB
ftr-325	4099	50	in	in	ADP
ftr-325	4099	51	treating	treat	VERB
ftr-325	4099	52	additional	additional	ADJ
ftr-325	4099	53	payments	payment	NOUN
ftr-325	4099	54	to	to	ADP
ftr-325	4099	55	the	the	DET
ftr-325	4099	56	taxpayers	taxpayer	NOUN
ftr-325	4099	57	as	as	ADP
ftr-325	4099	58	remuneration	remuneration	NOUN
ftr-325	4099	59	for	for	ADP
ftr-325	4099	60	services	service	NOUN
ftr-325	4099	61	.	.	PUNCT
ftr-325	4100	1	the	the	DET
ftr-325	4100	2	court	court	NOUN
ftr-325	4100	3	also	also	ADV
ftr-325	4100	4	rejected	reject	VERB
ftr-325	4100	5	the	the	DET
ftr-325	4100	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4100	7	argument	argument	NOUN
ftr-325	4100	8	that	that	SCONJ
ftr-325	4100	9	under	under	ADP
ftr-325	4100	10	pediatric	pediatric	ADJ
ftr-325	4100	11	surgical	surgical	ADJ
ftr-325	4100	12	assocs	assocs	PROPN
ftr-325	4100	13	.	.	PROPN
ftr-325	4100	14	,	,	PUNCT
ftr-325	4100	15	p.c	p.c	PROPN
ftr-325	4100	16	.	.	PROPN
ftr-325	4100	17	v.	v.	PROPN
ftr-325	4100	18	commissioner	commissioner	PROPN
ftr-325	4100	19	,	,	PUNCT
ftr-325	4100	20	t.c	t.c	PROPN
ftr-325	4100	21	.	.	PROPN
ftr-325	4100	22	memo	memo	NOUN
ftr-325	4100	23	.	.	PUNCT
ftr-325	4101	1	2001	2001	NUM
ftr-325	4101	2	-	-	SYM
ftr-325	4101	3	81	81	NUM
ftr-325	4101	4	,	,	PUNCT
ftr-325	4101	5	the	the	DET
ftr-325	4101	6	intent	intent	NOUN
ftr-325	4101	7	of	of	ADP
ftr-325	4101	8	the	the	DET
ftr-325	4101	9	payor	payor	NOUN
ftr-325	4101	10	is	be	AUX
ftr-325	4101	11	controlling	control	VERB
ftr-325	4101	12	,	,	PUNCT
ftr-325	4101	13	noting	note	VERB
ftr-325	4101	14	that	that	SCONJ
ftr-325	4101	15	pediatric	pediatric	ADJ
ftr-325	4101	16	surgical	surgical	NOUN
ftr-325	4101	17	did	do	AUX
ftr-325	4101	18	not	not	PART
ftr-325	4101	19	involve	involve	VERB
ftr-325	4101	20	a	a	DET
ftr-325	4101	21	question	question	NOUN
ftr-325	4101	22	of	of	ADP
ftr-325	4101	23	reasonableness	reasonableness	NOUN
ftr-325	4101	24	.	.	PUNCT
ftr-325	4102	1	6	6	NUM
ftr-325	4102	2	.	.	PUNCT
ftr-325	4102	3	the	the	DET
ftr-325	4102	4	story	story	NOUN
ftr-325	4102	5	line	line	NOUN
ftr-325	4102	6	is	be	AUX
ftr-325	4102	7	just	just	ADV
ftr-325	4102	8	a	a	DET
ftr-325	4102	9	rerun	rerun	NOUN
ftr-325	4102	10	:	:	PUNCT
ftr-325	4102	11	nols	nol	NOUN
ftr-325	4102	12	do	do	AUX
ftr-325	4102	13	not	not	PART
ftr-325	4102	14	reduce	reduce	VERB
ftr-325	4102	15	self	self	NOUN
ftr-325	4102	16	-	-	PUNCT
ftr-325	4102	17	employment	employment	NOUN
ftr-325	4102	18	income	income	NOUN
ftr-325	4102	19	.	.	PUNCT
ftr-325	4103	1	decrescenzo	decrescenzo	PROPN
ftr-325	4103	2	v.	v.	ADP
ftr-325	4103	3	commissioner	commissioner	PROPN
ftr-325	4103	4	,	,	PUNCT
ftr-325	4103	5	t.c	t.c	PROPN
ftr-325	4103	6	.	.	PROPN
ftr-325	4103	7	memo	memo	NOUN
ftr-325	4103	8	.	.	PUNCT
ftr-325	4104	1	2012	2012	NUM
ftr-325	4104	2	-	-	SYM
ftr-325	4104	3	51	51	NUM
ftr-325	4104	4	(	(	PUNCT
ftr-325	4104	5	2/27/12	2/27/12	NUM
ftr-325	4104	6	)	)	PUNCT
ftr-325	4104	7	.	.	PUNCT
ftr-325	4105	1	the	the	DET
ftr-325	4105	2	taxpayer	taxpayer	NOUN
ftr-325	4105	3	was	be	AUX
ftr-325	4105	4	assessed	assess	VERB
ftr-325	4105	5	deficiencies	deficiency	NOUN
ftr-325	4105	6	when	when	SCONJ
ftr-325	4105	7	he	he	PRON
ftr-325	4105	8	failed	fail	VERB
ftr-325	4105	9	to	to	PART
ftr-325	4105	10	file	file	VERB
ftr-325	4105	11	a	a	DET
ftr-325	4105	12	return	return	NOUN
ftr-325	4105	13	of	of	ADP
ftr-325	4105	14	income	income	NOUN
ftr-325	4105	15	from	from	ADP
ftr-325	4105	16	self	self	NOUN
ftr-325	4105	17	-	-	PUNCT
ftr-325	4105	18	employment	employment	NOUN
ftr-325	4105	19	as	as	ADP
ftr-325	4105	20	an	an	DET
ftr-325	4105	21	accountant	accountant	NOUN
ftr-325	4105	22	.	.	PUNCT
ftr-325	4106	1	the	the	DET
ftr-325	4106	2	tax	tax	NOUN
ftr-325	4106	3	court	court	NOUN
ftr-325	4106	4	(	(	PUNCT
ftr-325	4106	5	judge	judge	NOUN
ftr-325	4106	6	marvel	marvel	PROPN
ftr-325	4106	7	)	)	PUNCT
ftr-325	4106	8	held	hold	VERB
ftr-325	4106	9	–	–	PUNCT
ftr-325	4106	10	yet	yet	ADV
ftr-325	4106	11	again	again	ADV
ftr-325	4106	12	—	—	PUNCT
ftr-325	4106	13	that	that	SCONJ
ftr-325	4106	14	§	§	PROPN
ftr-325	4106	15	1402(a)(4	1402(a)(4	NUM
ftr-325	4106	16	)	)	PUNCT
ftr-325	4106	17	prohibits	prohibit	VERB
ftr-325	4106	18	a	a	DET
ftr-325	4106	19	taxpayer	taxpayer	NOUN
ftr-325	4106	20	from	from	ADP
ftr-325	4106	21	offsetting	offset	VERB
ftr-325	4106	22	net	net	ADJ
ftr-325	4106	23	earnings	earning	NOUN
ftr-325	4106	24	from	from	ADP
ftr-325	4106	25	self	self	NOUN
ftr-325	4106	26	-	-	PUNCT
ftr-325	4106	27	employment	employment	NOUN
ftr-325	4106	28	with	with	ADP
ftr-325	4106	29	an	an	DET
ftr-325	4106	30	nol	nol	NOUN
ftr-325	4106	31	carryforward	carryforward	NOUN
ftr-325	4106	32	or	or	CCONJ
ftr-325	4106	33	carryback	carryback	NOUN
ftr-325	4106	34	.	.	PUNCT
ftr-325	4107	1	7	7	X
ftr-325	4107	2	.	.	X
ftr-325	4107	3	tax	tax	NOUN
ftr-325	4107	4	-	-	PUNCT
ftr-325	4107	5	exempt	exempt	ADJ
ftr-325	4107	6	employer	employer	NOUN
ftr-325	4107	7	is	be	AUX
ftr-325	4107	8	not	not	PART
ftr-325	4107	9	subject	subject	ADJ
ftr-325	4107	10	to	to	ADP
ftr-325	4107	11	excise	excise	NOUN
ftr-325	4107	12	tax	tax	NOUN
ftr-325	4107	13	on	on	ADP
ftr-325	4107	14	qualified	qualified	ADJ
ftr-325	4107	15	plan	plan	NOUN
ftr-325	4107	16	reversions	reversion	NOUN
ftr-325	4107	17	.	.	PUNCT
ftr-325	4108	1	research	research	NOUN
ftr-325	4108	2	corporation	corporation	PROPN
ftr-325	4108	3	v.	v.	PROPN
ftr-325	4108	4	commissioner	commissioner	PROPN
ftr-325	4108	5	,	,	PUNCT
ftr-325	4108	6	138	138	NUM
ftr-325	4108	7	t.c	t.c	PROPN
ftr-325	4108	8	.	.	PROPN
ftr-325	4108	9	192	192	NUM
ftr-325	4108	10	(	(	PUNCT
ftr-325	4108	11	2/29/12	2/29/12	NUM
ftr-325	4108	12	)	)	PUNCT
ftr-325	4108	13	.	.	PUNCT
ftr-325	4109	1	section	section	NOUN
ftr-325	4109	2	4980(a	4980(a	PROPN
ftr-325	4109	3	)	)	PUNCT
ftr-325	4109	4	imposes	impose	VERB
ftr-325	4109	5	a	a	DET
ftr-325	4109	6	20	20	NUM
ftr-325	4109	7	percent	percent	NOUN
ftr-325	4109	8	tax	tax	NOUN
ftr-325	4109	9	on	on	ADP
ftr-325	4109	10	the	the	DET
ftr-325	4109	11	amount	amount	NOUN
ftr-325	4109	12	of	of	ADP
ftr-325	4109	13	any	any	DET
ftr-325	4109	14	reversion	reversion	NOUN
ftr-325	4109	15	to	to	ADP
ftr-325	4109	16	the	the	DET
ftr-325	4109	17	employer	employer	NOUN
ftr-325	4109	18	from	from	ADP
ftr-325	4109	19	a	a	DET
ftr-325	4109	20	qualified	qualified	ADJ
ftr-325	4109	21	plan	plan	NOUN
ftr-325	4109	22	.	.	PUNCT
ftr-325	4110	1	however	however	ADV
ftr-325	4110	2	,	,	PUNCT
ftr-325	4110	3	§	§	PROPN
ftr-325	4110	4	4980(c)(1	4980(c)(1	NUM
ftr-325	4110	5	)	)	PUNCT
ftr-325	4110	6	excludes	exclude	NOUN
ftr-325	4110	7	from	from	ADP
ftr-325	4110	8	the	the	DET
ftr-325	4110	9	definition	definition	NOUN
ftr-325	4110	10	of	of	ADP
ftr-325	4110	11	a	a	DET
ftr-325	4110	12	qualified	qualified	ADJ
ftr-325	4110	13	plan	plan	NOUN
ftr-325	4110	14	,	,	PUNCT
ftr-325	4110	15	a	a	DET
ftr-325	4110	16	plan	plan	NOUN
ftr-325	4110	17	―maintained	―maintaine	VERB
ftr-325	4110	18	by	by	ADP
ftr-325	4110	19	an	an	DET
ftr-325	4110	20	employer	employer	NOUN
ftr-325	4110	21	if	if	SCONJ
ftr-325	4110	22	such	such	ADJ
ftr-325	4110	23	employer	employer	NOUN
ftr-325	4110	24	has	have	VERB
ftr-325	4110	25	,	,	PUNCT
ftr-325	4110	26	at	at	ADP
ftr-325	4110	27	all	all	DET
ftr-325	4110	28	times	time	NOUN
ftr-325	4110	29	,	,	PUNCT
ftr-325	4110	30	been	be	AUX
ftr-325	4110	31	exempt	exempt	ADJ
ftr-325	4110	32	from	from	ADP
ftr-325	4110	33	tax	tax	NOUN
ftr-325	4110	34	under	under	ADP
ftr-325	4110	35	subtitle	subtitle	NOUN
ftr-325	4110	36	a.‖	a.‖	PROPN
ftr-325	4110	37	research	research	NOUN
ftr-325	4110	38	corporation	corporation	NOUN
ftr-325	4110	39	received	receive	VERB
ftr-325	4110	40	a	a	DET
ftr-325	4110	41	reversion	reversion	NOUN
ftr-325	4110	42	from	from	ADP
ftr-325	4110	43	its	its	PRON
ftr-325	4110	44	qualified	qualified	ADJ
ftr-325	4110	45	plan	plan	NOUN
ftr-325	4110	46	in	in	ADP
ftr-325	4110	47	the	the	DET
ftr-325	4110	48	amount	amount	NOUN
ftr-325	4110	49	of	of	ADP
ftr-325	4110	50	$	$	SYM
ftr-325	4110	51	4,411,395	4,411,395	NUM
ftr-325	4110	52	,	,	PUNCT
ftr-325	4110	53	but	but	CCONJ
ftr-325	4110	54	reported	report	VERB
ftr-325	4110	55	a	a	DET
ftr-325	4110	56	taxable	taxable	ADJ
ftr-325	4110	57	reversion	reversion	NOUN
ftr-325	4110	58	under	under	ADP
ftr-325	4110	59	§	§	PROPN
ftr-325	4110	60	4980	4980	NUM
ftr-325	4110	61	of	of	ADP
ftr-325	4110	62	only	only	ADV
ftr-325	4110	63	$	$	SYM
ftr-325	4110	64	14,055	14,055	NUM
ftr-325	4110	65	asserting	assert	VERB
ftr-325	4110	66	that	that	SCONJ
ftr-325	4110	67	the	the	DET
ftr-325	4110	68	reported	report	VERB
ftr-325	4110	69	amount	amount	NOUN
ftr-325	4110	70	reflected	reflect	VERB
ftr-325	4110	71	the	the	DET
ftr-325	4110	72	portion	portion	NOUN
ftr-325	4110	73	of	of	ADP
ftr-325	4110	74	its	its	PRON
ftr-325	4110	75	income	income	NOUN
ftr-325	4110	76	that	that	PRON
ftr-325	4110	77	was	be	AUX
ftr-325	4110	78	subject	subject	ADJ
ftr-325	4110	79	to	to	ADP
ftr-325	4110	80	the	the	DET
ftr-325	4110	81	unrelated	unrelated	ADJ
ftr-325	4110	82	business	business	NOUN
ftr-325	4110	83	income	income	NOUN
ftr-325	4110	84	tax	tax	NOUN
ftr-325	4110	85	.	.	PUNCT
ftr-325	4111	1	in	in	ADP
ftr-325	4111	2	a	a	DET
ftr-325	4111	3	case	case	NOUN
ftr-325	4111	4	of	of	ADP
ftr-325	4111	5	first	first	ADJ
ftr-325	4111	6	impression	impression	NOUN
ftr-325	4111	7	,	,	PUNCT
ftr-325	4111	8	the	the	DET
ftr-325	4111	9	tax	tax	NOUN
ftr-325	4111	10	court	court	NOUN
ftr-325	4111	11	(	(	PUNCT
ftr-325	4111	12	judge	judge	NOUN
ftr-325	4111	13	haines	haine	NOUN
ftr-325	4111	14	)	)	PUNCT
ftr-325	4111	15	rejected	reject	VERB
ftr-325	4111	16	the	the	DET
ftr-325	4111	17	irs	irs	PROPN
ftr-325	4111	18	assertion	assertion	NOUN
ftr-325	4111	19	that	that	SCONJ
ftr-325	4111	20	,	,	PUNCT
ftr-325	4111	21	because	because	SCONJ
ftr-325	4111	22	the	the	DET
ftr-325	4111	23	tax	tax	NOUN
ftr-325	4111	24	-	-	PUNCT
ftr-325	4111	25	exempt	exempt	ADJ
ftr-325	4111	26	corporation	corporation	NOUN
ftr-325	4111	27	was	be	AUX
ftr-325	4111	28	subject	subject	ADJ
ftr-325	4111	29	to	to	ADP
ftr-325	4111	30	tax	tax	NOUN
ftr-325	4111	31	on	on	ADP
ftr-325	4111	32	unrelated	unrelated	ADJ
ftr-325	4111	33	business	business	NOUN
ftr-325	4111	34	income	income	NOUN
ftr-325	4111	35	,	,	PUNCT
ftr-325	4111	36	it	it	PRON
ftr-325	4111	37	was	be	AUX
ftr-325	4111	38	not	not	PART
ftr-325	4111	39	at	at	ADV
ftr-325	4111	40	all	all	DET
ftr-325	4111	41	times	time	NOUN
ftr-325	4111	42	exempt	exempt	ADJ
ftr-325	4111	43	from	from	ADP
ftr-325	4111	44	tax	tax	NOUN
ftr-325	4111	45	under	under	ADP
ftr-325	4111	46	subtitle	subtitle	NOUN
ftr-325	4111	47	a.	a.	NOUN
ftr-325	4111	48	the	the	DET
ftr-325	4111	49	court	court	NOUN
ftr-325	4111	50	cited	cite	VERB
ftr-325	4111	51	the	the	DET
ftr-325	4111	52	language	language	NOUN
ftr-325	4111	53	of	of	ADP
ftr-325	4111	54	§	§	PROPN
ftr-325	4111	55	501(b	501(b	PROPN
ftr-325	4111	56	)	)	PUNCT
ftr-325	4111	57	,	,	PUNCT
ftr-325	4111	58	which	which	PRON
ftr-325	4111	59	provides	provide	VERB
ftr-325	4111	60	that	that	SCONJ
ftr-325	4111	61	a	a	DET
ftr-325	4111	62	§	§	ADJ
ftr-325	4111	63	501(c)(3	501(c)(3	NUM
ftr-325	4111	64	)	)	PUNCT
ftr-325	4111	65	organization	organization	NOUN
ftr-325	4111	66	that	that	PRON
ftr-325	4111	67	is	be	AUX
ftr-325	4111	68	subject	subject	ADJ
ftr-325	4111	69	to	to	ADP
ftr-325	4111	70	the	the	DET
ftr-325	4111	71	unrelated	unrelated	ADJ
ftr-325	4111	72	712	712	NUM
ftr-325	4111	73	florida	florida	PROPN
ftr-325	4111	74	tax	tax	NOUN
ftr-325	4111	75	review	review	NOUN
ftr-325	4112	1	[	[	X
ftr-325	4112	2	vol	vol	NOUN
ftr-325	4112	3	.	.	PUNCT
ftr-325	4112	4	13:10	13:10	NUM
ftr-325	4112	5	business	business	NOUN
ftr-325	4112	6	income	income	NOUN
ftr-325	4112	7	tax	tax	NOUN
ftr-325	4112	8	―shall	―shall	PRON
ftr-325	4112	9	be	be	AUX
ftr-325	4112	10	considered	consider	VERB
ftr-325	4112	11	an	an	DET
ftr-325	4112	12	organization	organization	NOUN
ftr-325	4112	13	exempt	exempt	ADJ
ftr-325	4112	14	from	from	ADP
ftr-325	4112	15	income	income	NOUN
ftr-325	4112	16	taxes	taxis	NOUN
ftr-325	4112	17	for	for	ADP
ftr-325	4112	18	the	the	DET
ftr-325	4112	19	purpose	purpose	NOUN
ftr-325	4112	20	of	of	ADP
ftr-325	4112	21	any	any	DET
ftr-325	4112	22	law	law	NOUN
ftr-325	4112	23	which	which	PRON
ftr-325	4112	24	refers	refer	VERB
ftr-325	4112	25	to	to	ADP
ftr-325	4112	26	organizations	organization	NOUN
ftr-325	4112	27	exempt	exempt	ADJ
ftr-325	4112	28	from	from	ADP
ftr-325	4112	29	income	income	NOUN
ftr-325	4112	30	taxes.‖	taxes.‖	NOUN
ftr-325	4112	31	thus	thus	ADV
ftr-325	4112	32	the	the	DET
ftr-325	4112	33	court	court	NOUN
ftr-325	4112	34	held	hold	VERB
ftr-325	4112	35	that	that	SCONJ
ftr-325	4112	36	research	research	NOUN
ftr-325	4112	37	corporation	corporation	NOUN
ftr-325	4112	38	was	be	AUX
ftr-325	4112	39	to	to	PART
ftr-325	4112	40	be	be	AUX
ftr-325	4112	41	treated	treat	VERB
ftr-325	4112	42	as	as	ADV
ftr-325	4112	43	exempt	exempt	ADJ
ftr-325	4112	44	from	from	ADP
ftr-325	4112	45	tax	tax	NOUN
ftr-325	4112	46	at	at	ADP
ftr-325	4112	47	all	all	DET
ftr-325	4112	48	times	time	NOUN
ftr-325	4112	49	for	for	ADP
ftr-325	4112	50	purposes	purpose	NOUN
ftr-325	4112	51	of	of	ADP
ftr-325	4112	52	§	§	PROPN
ftr-325	4112	53	4980(c)(1	4980(c)(1	NUM
ftr-325	4112	54	)	)	PUNCT
ftr-325	4112	55	.	.	PUNCT
ftr-325	4113	1	the	the	DET
ftr-325	4113	2	court	court	NOUN
ftr-325	4113	3	also	also	ADV
ftr-325	4113	4	concluded	conclude	VERB
ftr-325	4113	5	that	that	SCONJ
ftr-325	4113	6	research	research	NOUN
ftr-325	4113	7	corporation	corporation	NOUN
ftr-325	4113	8	overpaid	overpay	VERB
ftr-325	4113	9	its	its	PRON
ftr-325	4113	10	taxes	taxis	NOUN
ftr-325	4113	11	on	on	ADP
ftr-325	4113	12	the	the	DET
ftr-325	4113	13	portion	portion	NOUN
ftr-325	4113	14	that	that	PRON
ftr-325	4113	15	it	it	PRON
ftr-325	4113	16	treated	treat	VERB
ftr-325	4113	17	as	as	ADP
ftr-325	4113	18	a	a	DET
ftr-325	4113	19	reversion	reversion	NOUN
ftr-325	4113	20	,	,	PUNCT
ftr-325	4113	21	but	but	CCONJ
ftr-325	4113	22	that	that	SCONJ
ftr-325	4113	23	the	the	DET
ftr-325	4113	24	court	court	NOUN
ftr-325	4113	25	lacked	lack	VERB
ftr-325	4113	26	jurisdiction	jurisdiction	NOUN
ftr-325	4113	27	to	to	PART
ftr-325	4113	28	order	order	VERB
ftr-325	4113	29	a	a	DET
ftr-325	4113	30	refund	refund	NOUN
ftr-325	4113	31	.	.	PUNCT
ftr-325	4114	1	8	8	X
ftr-325	4114	2	.	.	PUNCT
ftr-325	4114	3	full	full	ADJ
ftr-325	4114	4	-	-	PUNCT
ftr-325	4114	5	time	time	NOUN
ftr-325	4114	6	resident	resident	ADJ
ftr-325	4114	7	horse	horse	NOUN
ftr-325	4114	8	farm	farm	NOUN
ftr-325	4114	9	workers	worker	NOUN
ftr-325	4114	10	don‘t	don‘t	NOUN
ftr-325	4114	11	have	have	VERB
ftr-325	4114	12	enough	enough	ADJ
ftr-325	4114	13	independence	independence	NOUN
ftr-325	4114	14	from	from	ADP
ftr-325	4114	15	the	the	DET
ftr-325	4114	16	horse	horse	NOUN
ftr-325	4114	17	-	-	PUNCT
ftr-325	4114	18	mistress	mistress	NOUN
ftr-325	4114	19	.	.	PUNCT
ftr-325	4115	1	twin	twin	ADJ
ftr-325	4115	2	rivers	river	NOUN
ftr-325	4115	3	farm	farm	PROPN
ftr-325	4115	4	,	,	PUNCT
ftr-325	4115	5	inc	inc	PROPN
ftr-325	4115	6	.	.	PROPN
ftr-325	4116	1	v.	v.	PROPN
ftr-325	4116	2	commissioner	commissioner	PROPN
ftr-325	4116	3	,	,	PUNCT
ftr-325	4116	4	t.c	t.c	PROPN
ftr-325	4116	5	.	.	PROPN
ftr-325	4116	6	memo	memo	NOUN
ftr-325	4116	7	.	.	PUNCT
ftr-325	4117	1	2012	2012	NUM
ftr-325	4117	2	-	-	SYM
ftr-325	4117	3	184	184	NUM
ftr-325	4117	4	(	(	PUNCT
ftr-325	4117	5	7/2/12	7/2/12	NUM
ftr-325	4117	6	)	)	PUNCT
ftr-325	4117	7	.	.	PUNCT
ftr-325	4118	1	the	the	DET
ftr-325	4118	2	tax	tax	NOUN
ftr-325	4118	3	court	court	NOUN
ftr-325	4118	4	(	(	PUNCT
ftr-325	4118	5	judge	judge	PROPN
ftr-325	4118	6	ruwe	ruwe	PROPN
ftr-325	4118	7	)	)	PUNCT
ftr-325	4118	8	denied	deny	VERB
ftr-325	4118	9	the	the	DET
ftr-325	4118	10	subchapter	subchapter	NOUN
ftr-325	4118	11	s	s	PART
ftr-325	4118	12	corporation‘s	corporation‘s	PROPN
ftr-325	4118	13	petition	petition	NOUN
ftr-325	4118	14	for	for	ADP
ftr-325	4118	15	redetermination	redetermination	NOUN
ftr-325	4118	16	of	of	ADP
ftr-325	4118	17	the	the	DET
ftr-325	4118	18	irs‘s	irs‘s	NOUN
ftr-325	4118	19	determination	determination	NOUN
ftr-325	4118	20	of	of	ADP
ftr-325	4118	21	employment	employment	NOUN
ftr-325	4118	22	status	status	NOUN
ftr-325	4118	23	for	for	ADP
ftr-325	4118	24	two	two	NUM
ftr-325	4118	25	farm	farm	NOUN
ftr-325	4118	26	workers	worker	NOUN
ftr-325	4118	27	on	on	ADP
ftr-325	4118	28	the	the	DET
ftr-325	4118	29	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	4118	30	tennessee	tennessee	NOUN
ftr-325	4118	31	horse	horse	NOUN
ftr-325	4118	32	farm	farm	NOUN
ftr-325	4118	33	.	.	PUNCT
ftr-325	4119	1	in	in	ADP
ftr-325	4119	2	spite	spite	NOUN
ftr-325	4119	3	of	of	ADP
ftr-325	4119	4	assertions	assertion	NOUN
ftr-325	4119	5	by	by	ADP
ftr-325	4119	6	the	the	DET
ftr-325	4119	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4119	8	sole	sole	ADJ
ftr-325	4119	9	shareholder	shareholder	NOUN
ftr-325	4119	10	that	that	PRON
ftr-325	4119	11	she	she	PRON
ftr-325	4119	12	did	do	AUX
ftr-325	4119	13	not	not	PART
ftr-325	4119	14	exercise	exercise	VERB
ftr-325	4119	15	control	control	NOUN
ftr-325	4119	16	over	over	ADP
ftr-325	4119	17	the	the	DET
ftr-325	4119	18	two	two	NUM
ftr-325	4119	19	workers	worker	NOUN
ftr-325	4119	20	,	,	PUNCT
ftr-325	4119	21	the	the	DET
ftr-325	4119	22	court	court	NOUN
ftr-325	4119	23	noted	note	VERB
ftr-325	4119	24	that	that	SCONJ
ftr-325	4119	25	to	to	PART
ftr-325	4119	26	maintain	maintain	VERB
ftr-325	4119	27	the	the	DET
ftr-325	4119	28	requisite	requisite	ADJ
ftr-325	4119	29	degree	degree	NOUN
ftr-325	4119	30	of	of	ADP
ftr-325	4119	31	control	control	NOUN
ftr-325	4119	32	to	to	PART
ftr-325	4119	33	establish	establish	VERB
ftr-325	4119	34	employee	employee	NOUN
ftr-325	4119	35	status	status	NOUN
ftr-325	4119	36	the	the	DET
ftr-325	4119	37	principal	principal	NOUN
ftr-325	4119	38	need	need	AUX
ftr-325	4119	39	not	not	PART
ftr-325	4119	40	directly	directly	ADV
ftr-325	4119	41	control	control	VERB
ftr-325	4119	42	the	the	DET
ftr-325	4119	43	worker	worker	NOUN
ftr-325	4119	44	;	;	PUNCT
ftr-325	4119	45	it	it	PRON
ftr-325	4119	46	is	be	AUX
ftr-325	4119	47	sufficient	sufficient	ADJ
ftr-325	4119	48	that	that	SCONJ
ftr-325	4119	49	the	the	DET
ftr-325	4119	50	principal	principal	NOUN
ftr-325	4119	51	has	have	VERB
ftr-325	4119	52	the	the	DET
ftr-325	4119	53	right	right	NOUN
ftr-325	4119	54	to	to	PART
ftr-325	4119	55	do	do	AUX
ftr-325	4119	56	so	so	ADV
ftr-325	4119	57	.	.	PUNCT
ftr-325	4120	1	the	the	DET
ftr-325	4120	2	court	court	NOUN
ftr-325	4120	3	indicated	indicate	VERB
ftr-325	4120	4	that	that	SCONJ
ftr-325	4120	5	by	by	ADP
ftr-325	4120	6	the	the	DET
ftr-325	4120	7	nature	nature	NOUN
ftr-325	4120	8	of	of	ADP
ftr-325	4120	9	the	the	DET
ftr-325	4120	10	work	work	NOUN
ftr-325	4120	11	relationship	relationship	NOUN
ftr-325	4120	12	,	,	PUNCT
ftr-325	4120	13	it	it	PRON
ftr-325	4120	14	was	be	AUX
ftr-325	4120	15	likely	likely	ADJ
ftr-325	4120	16	that	that	SCONJ
ftr-325	4120	17	the	the	DET
ftr-325	4120	18	shareholder	shareholder	NOUN
ftr-325	4120	19	had	have	VERB
ftr-325	4120	20	the	the	DET
ftr-325	4120	21	right	right	NOUN
ftr-325	4120	22	to	to	PART
ftr-325	4120	23	exercise	exercise	VERB
ftr-325	4120	24	control	control	NOUN
ftr-325	4120	25	.	.	PUNCT
ftr-325	4121	1	the	the	DET
ftr-325	4121	2	workers	worker	NOUN
ftr-325	4121	3	were	be	AUX
ftr-325	4121	4	using	use	VERB
ftr-325	4121	5	the	the	DET
ftr-325	4121	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4121	7	equipment	equipment	NOUN
ftr-325	4121	8	,	,	PUNCT
ftr-325	4121	9	caring	care	VERB
ftr-325	4121	10	for	for	ADP
ftr-325	4121	11	the	the	DET
ftr-325	4121	12	corporation‘s	corporation‘s	PROPN
ftr-325	4121	13	principal	principal	ADJ
ftr-325	4121	14	assets	asset	NOUN
ftr-325	4121	15	,	,	PUNCT
ftr-325	4121	16	and	and	CCONJ
ftr-325	4121	17	living	live	VERB
ftr-325	4121	18	full	full	ADJ
ftr-325	4121	19	time	time	NOUN
ftr-325	4121	20	in	in	ADP
ftr-325	4121	21	a	a	DET
ftr-325	4121	22	trailer	trailer	NOUN
ftr-325	4121	23	on	on	ADP
ftr-325	4121	24	the	the	DET
ftr-325	4121	25	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4121	26	property	property	NOUN
ftr-325	4121	27	.	.	PUNCT
ftr-325	4122	1	the	the	DET
ftr-325	4122	2	court	court	NOUN
ftr-325	4122	3	pointed	point	VERB
ftr-325	4122	4	out	out	ADP
ftr-325	4122	5	that	that	SCONJ
ftr-325	4122	6	if	if	SCONJ
ftr-325	4122	7	the	the	DET
ftr-325	4122	8	workers	worker	NOUN
ftr-325	4122	9	were	be	AUX
ftr-325	4122	10	not	not	PART
ftr-325	4122	11	exercising	exercise	VERB
ftr-325	4122	12	their	their	PRON
ftr-325	4122	13	duties	duty	NOUN
ftr-325	4122	14	appropriately	appropriately	ADV
ftr-325	4122	15	that	that	SCONJ
ftr-325	4122	16	the	the	DET
ftr-325	4122	17	shareholder	shareholder	NOUN
ftr-325	4122	18	would	would	AUX
ftr-325	4122	19	certainly	certainly	ADV
ftr-325	4122	20	have	have	AUX
ftr-325	4122	21	intervened	intervene	VERB
ftr-325	4122	22	with	with	ADP
ftr-325	4122	23	direction	direction	NOUN
ftr-325	4122	24	.	.	PUNCT
ftr-325	4123	1	the	the	DET
ftr-325	4123	2	court	court	NOUN
ftr-325	4123	3	also	also	ADV
ftr-325	4123	4	pointed	point	VERB
ftr-325	4123	5	to	to	ADP
ftr-325	4123	6	the	the	DET
ftr-325	4123	7	fact	fact	NOUN
ftr-325	4123	8	that	that	SCONJ
ftr-325	4123	9	the	the	DET
ftr-325	4123	10	workers	worker	NOUN
ftr-325	4123	11	were	be	AUX
ftr-325	4123	12	receiving	receive	VERB
ftr-325	4123	13	a	a	DET
ftr-325	4123	14	regular	regular	ADJ
ftr-325	4123	15	weekly	weekly	ADJ
ftr-325	4123	16	salary	salary	NOUN
ftr-325	4123	17	for	for	ADP
ftr-325	4123	18	their	their	PRON
ftr-325	4123	19	services	service	NOUN
ftr-325	4123	20	and	and	CCONJ
ftr-325	4123	21	were	be	AUX
ftr-325	4123	22	long	long	ADJ
ftr-325	4123	23	-	-	PUNCT
ftr-325	4123	24	term	term	NOUN
ftr-325	4123	25	employees	employee	NOUN
ftr-325	4123	26	who	who	PRON
ftr-325	4123	27	resided	reside	VERB
ftr-325	4123	28	on	on	ADP
ftr-325	4123	29	the	the	DET
ftr-325	4123	30	farm	farm	NOUN
ftr-325	4123	31	.	.	PUNCT
ftr-325	4124	1	in	in	ADP
ftr-325	4124	2	addition	addition	NOUN
ftr-325	4124	3	,	,	PUNCT
ftr-325	4124	4	the	the	DET
ftr-325	4124	5	taxpayer	taxpayer	NOUN
ftr-325	4124	6	maintained	maintain	VERB
ftr-325	4124	7	workers	worker	NOUN
ftr-325	4124	8	compensation	compensation	NOUN
ftr-325	4124	9	insurance	insurance	NOUN
ftr-325	4124	10	and	and	CCONJ
ftr-325	4124	11	covered	cover	VERB
ftr-325	4124	12	the	the	DET
ftr-325	4124	13	workers	worker	NOUN
ftr-325	4124	14	‘	'	PUNCT
ftr-325	4124	15	necessary	necessary	ADJ
ftr-325	4124	16	job	job	NOUN
ftr-325	4124	17	-	-	PUNCT
ftr-325	4124	18	related	relate	VERB
ftr-325	4124	19	expenditures	expenditure	NOUN
ftr-325	4124	20	.	.	PUNCT
ftr-325	4125	1	the	the	DET
ftr-325	4125	2	court	court	NOUN
ftr-325	4125	3	also	also	ADV
ftr-325	4125	4	held	hold	VERB
ftr-325	4125	5	the	the	DET
ftr-325	4125	6	taxpayer	taxpayer	NOUN
ftr-325	4125	7	liable	liable	ADJ
ftr-325	4125	8	for	for	ADP
ftr-325	4125	9	penalties	penalty	NOUN
ftr-325	4125	10	under	under	ADP
ftr-325	4125	11	§	§	PROPN
ftr-325	4125	12	6651(a)(1	6651(a)(1	NUM
ftr-325	4125	13	)	)	PUNCT
ftr-325	4125	14	for	for	ADP
ftr-325	4125	15	failure	failure	NOUN
ftr-325	4125	16	to	to	PART
ftr-325	4125	17	file	file	VERB
ftr-325	4125	18	the	the	DET
ftr-325	4125	19	required	require	VERB
ftr-325	4125	20	form	form	NOUN
ftr-325	4125	21	943	943	NUM
ftr-325	4125	22	for	for	ADP
ftr-325	4125	23	employers	employer	NOUN
ftr-325	4125	24	of	of	ADP
ftr-325	4125	25	agricultural	agricultural	ADJ
ftr-325	4125	26	workers	worker	NOUN
ftr-325	4125	27	and	and	CCONJ
ftr-325	4125	28	penalties	penalty	NOUN
ftr-325	4125	29	under	under	ADP
ftr-325	4125	30	§	§	PROPN
ftr-325	4125	31	6656	6656	NUM
ftr-325	4125	32	for	for	ADP
ftr-325	4125	33	failure	failure	NOUN
ftr-325	4125	34	to	to	PART
ftr-325	4125	35	make	make	VERB
ftr-325	4125	36	timely	timely	ADJ
ftr-325	4125	37	employment	employment	NOUN
ftr-325	4125	38	tax	tax	NOUN
ftr-325	4125	39	deposits	deposit	NOUN
ftr-325	4125	40	.	.	PUNCT
ftr-325	4126	1	9	9	X
ftr-325	4126	2	.	.	NUM
ftr-325	4126	3	skilled	skilled	ADJ
ftr-325	4126	4	pieceworkers	pieceworker	NOUN
ftr-325	4126	5	were	be	AUX
ftr-325	4126	6	employees	employee	NOUN
ftr-325	4126	7	even	even	ADV
ftr-325	4126	8	though	though	SCONJ
ftr-325	4126	9	the	the	DET
ftr-325	4126	10	employer	employer	NOUN
ftr-325	4126	11	did	do	VERB
ftr-325	4126	12	not	not	PART
ftr-325	4126	13	―stand	―stand	CCONJ
ftr-325	4126	14	over	over	ADP
ftr-325	4126	15	them‖	them‖	NOUN
ftr-325	4126	16	to	to	PART
ftr-325	4126	17	control	control	VERB
ftr-325	4126	18	them	they	PRON
ftr-325	4126	19	.	.	PUNCT
ftr-325	4127	1	atlantic	atlantic	PROPN
ftr-325	4127	2	coast	coast	PROPN
ftr-325	4127	3	masonry	masonry	PROPN
ftr-325	4127	4	,	,	PUNCT
ftr-325	4127	5	inc	inc	PROPN
ftr-325	4127	6	.	.	PROPN
ftr-325	4128	1	v.	v.	PROPN
ftr-325	4128	2	commissioner	commissioner	PROPN
ftr-325	4128	3	,	,	PUNCT
ftr-325	4128	4	t.c	t.c	PROPN
ftr-325	4128	5	.	.	PROPN
ftr-325	4128	6	memo	memo	NOUN
ftr-325	4128	7	2012	2012	NUM
ftr-325	4128	8	-	-	SYM
ftr-325	4128	9	233	233	NUM
ftr-325	4128	10	(	(	PUNCT
ftr-325	4128	11	8/13/12	8/13/12	NUM
ftr-325	4128	12	)	)	PUNCT
ftr-325	4128	13	.	.	PUNCT
ftr-325	4129	1	in	in	ADP
ftr-325	4129	2	spite	spite	NOUN
ftr-325	4129	3	of	of	ADP
ftr-325	4129	4	the	the	DET
ftr-325	4129	5	fact	fact	NOUN
ftr-325	4129	6	that	that	SCONJ
ftr-325	4129	7	construction	construction	NOUN
ftr-325	4129	8	masons	mason	NOUN
ftr-325	4129	9	and	and	CCONJ
ftr-325	4129	10	laborers	laborer	NOUN
ftr-325	4129	11	were	be	AUX
ftr-325	4129	12	paid	pay	VERB
ftr-325	4129	13	in	in	ADP
ftr-325	4129	14	cash	cash	NOUN
ftr-325	4129	15	by	by	ADP
ftr-325	4129	16	the	the	DET
ftr-325	4129	17	taxpayer	taxpayer	NOUN
ftr-325	4129	18	on	on	ADP
ftr-325	4129	19	a	a	DET
ftr-325	4129	20	piece	piece	NOUN
ftr-325	4129	21	-	-	PUNCT
ftr-325	4129	22	work	work	NOUN
ftr-325	4129	23	basis	basis	NOUN
ftr-325	4129	24	,	,	PUNCT
ftr-325	4129	25	the	the	DET
ftr-325	4129	26	workers	worker	NOUN
ftr-325	4129	27	were	be	AUX
ftr-325	4129	28	held	hold	VERB
ftr-325	4129	29	to	to	PART
ftr-325	4129	30	be	be	AUX
ftr-325	4129	31	employees	employee	NOUN
ftr-325	4129	32	by	by	ADP
ftr-325	4129	33	judge	judge	PROPN
ftr-325	4129	34	jacobs	jacobs	PROPN
ftr-325	4129	35	.	.	PUNCT
ftr-325	4130	1	the	the	DET
ftr-325	4130	2	tax	tax	NOUN
ftr-325	4130	3	court	court	NOUN
ftr-325	4130	4	noted	note	VERB
ftr-325	4130	5	that	that	SCONJ
ftr-325	4130	6	the	the	DET
ftr-325	4130	7	workers	worker	NOUN
ftr-325	4130	8	were	be	AUX
ftr-325	4130	9	skilled	skilled	ADJ
ftr-325	4130	10	craftsmen	craftsman	NOUN
ftr-325	4130	11	who	who	PRON
ftr-325	4130	12	did	do	AUX
ftr-325	4130	13	not	not	PART
ftr-325	4130	14	require	require	VERB
ftr-325	4130	15	direct	direct	ADJ
ftr-325	4130	16	supervision	supervision	NOUN
ftr-325	4130	17	.	.	PUNCT
ftr-325	4131	1	nonetheless	nonetheless	ADV
ftr-325	4131	2	,	,	PUNCT
ftr-325	4131	3	instruction	instruction	NOUN
ftr-325	4131	4	from	from	ADP
ftr-325	4131	5	the	the	DET
ftr-325	4131	6	taxpayer	taxpayer	NOUN
ftr-325	4131	7	on	on	ADP
ftr-325	4131	8	the	the	DET
ftr-325	4131	9	nature	nature	NOUN
ftr-325	4131	10	of	of	ADP
ftr-325	4131	11	the	the	DET
ftr-325	4131	12	work	work	NOUN
ftr-325	4131	13	and	and	CCONJ
ftr-325	4131	14	requirements	requirement	NOUN
ftr-325	4131	15	for	for	ADP
ftr-325	4131	16	completion	completion	NOUN
ftr-325	4131	17	constituted	constitute	VERB
ftr-325	4131	18	control	control	NOUN
ftr-325	4131	19	over	over	ADP
ftr-325	4131	20	the	the	DET
ftr-325	4131	21	workers	worker	NOUN
ftr-325	4131	22	.	.	PUNCT
ftr-325	4132	1	―an	―an	PROPN
ftr-325	4132	2	employer	employer	NOUN
ftr-325	4132	3	need	need	AUX
ftr-325	4132	4	not	not	PART
ftr-325	4132	5	‗stand	‗stand	ADV
ftr-325	4132	6	over	over	ADP
ftr-325	4132	7	‘	'	PUNCT
ftr-325	4132	8	the	the	DET
ftr-325	4132	9	employee	employee	NOUN
ftr-325	4132	10	to	to	PART
ftr-325	4132	11	control	control	VERB
ftr-325	4132	12	an	an	DET
ftr-325	4132	13	employee.‖	employee.‖	NOUN
ftr-325	4132	14	the	the	DET
ftr-325	4132	15	court	court	NOUN
ftr-325	4132	16	also	also	ADV
ftr-325	4132	17	indicated	indicate	VERB
ftr-325	4132	18	that	that	SCONJ
ftr-325	4132	19	the	the	DET
ftr-325	4132	20	workers	worker	NOUN
ftr-325	4132	21	did	do	AUX
ftr-325	4132	22	not	not	PART
ftr-325	4132	23	share	share	VERB
ftr-325	4132	24	in	in	ADP
ftr-325	4132	25	profits	profit	NOUN
ftr-325	4132	26	and	and	CCONJ
ftr-325	4132	27	losses	loss	NOUN
ftr-325	4132	28	notwithstanding	notwithstanding	ADP
ftr-325	4132	29	the	the	DET
ftr-325	4132	30	piece	piece	NOUN
ftr-325	4132	31	-	-	PUNCT
ftr-325	4132	32	work	work	NOUN
ftr-325	4132	33	nature	nature	NOUN
ftr-325	4132	34	of	of	ADP
ftr-325	4132	35	2013	2013	NUM
ftr-325	4132	36	]	]	PUNCT
ftr-325	4132	37	recent	recent	ADJ
ftr-325	4132	38	developments	development	NOUN
ftr-325	4132	39	in	in	ADP
ftr-325	4132	40	federal	federal	ADJ
ftr-325	4132	41	income	income	NOUN
ftr-325	4132	42	taxation	taxation	NOUN
ftr-325	4132	43	713	713	NUM
ftr-325	4132	44	the	the	DET
ftr-325	4132	45	workers	worker	NOUN
ftr-325	4132	46	‘	'	PUNCT
ftr-325	4132	47	compensation	compensation	NOUN
ftr-325	4132	48	,	,	PUNCT
ftr-325	4132	49	and	and	CCONJ
ftr-325	4132	50	that	that	SCONJ
ftr-325	4132	51	the	the	DET
ftr-325	4132	52	factor	factor	NOUN
ftr-325	4132	53	supported	support	VERB
ftr-325	4132	54	employee	employee	NOUN
ftr-325	4132	55	status	status	NOUN
ftr-325	4132	56	.	.	PUNCT
ftr-325	4133	1	section	section	NOUN
ftr-325	4133	2	530	530	NUM
ftr-325	4133	3	relief	relief	NOUN
ftr-325	4133	4	was	be	AUX
ftr-325	4133	5	denied	deny	VERB
ftr-325	4133	6	because	because	SCONJ
ftr-325	4133	7	the	the	DET
ftr-325	4133	8	taxpayer	taxpayer	NOUN
ftr-325	4133	9	failed	fail	VERB
ftr-325	4133	10	to	to	PART
ftr-325	4133	11	file	file	VERB
ftr-325	4133	12	forms	form	NOUN
ftr-325	4133	13	1099	1099	NUM
ftr-325	4133	14	with	with	ADP
ftr-325	4133	15	respect	respect	NOUN
ftr-325	4133	16	to	to	ADP
ftr-325	4133	17	the	the	DET
ftr-325	4133	18	workers	worker	NOUN
ftr-325	4133	19	.	.	PUNCT
ftr-325	4134	1	the	the	DET
ftr-325	4134	2	taxpayer	taxpayer	NOUN
ftr-325	4134	3	was	be	AUX
ftr-325	4134	4	also	also	ADV
ftr-325	4134	5	held	hold	VERB
ftr-325	4134	6	liable	liable	ADJ
ftr-325	4134	7	for	for	ADP
ftr-325	4134	8	§	§	PROPN
ftr-325	4134	9	6651	6651	NUM
ftr-325	4134	10	penalties	penalty	NOUN
ftr-325	4134	11	for	for	ADP
ftr-325	4134	12	failure	failure	NOUN
ftr-325	4134	13	to	to	PART
ftr-325	4134	14	file	file	VERB
ftr-325	4134	15	required	require	VERB
ftr-325	4134	16	employment	employment	NOUN
ftr-325	4134	17	tax	tax	NOUN
ftr-325	4134	18	returns	return	NOUN
ftr-325	4134	19	and	and	CCONJ
ftr-325	4134	20	§	§	PROPN
ftr-325	4134	21	6656	6656	NUM
ftr-325	4134	22	penalties	penalty	NOUN
ftr-325	4134	23	for	for	ADP
ftr-325	4134	24	failure	failure	NOUN
ftr-325	4134	25	to	to	PART
ftr-325	4134	26	pay	pay	VERB
ftr-325	4134	27	required	require	VERB
ftr-325	4134	28	employment	employment	NOUN
ftr-325	4134	29	tax	tax	NOUN
ftr-325	4134	30	deposits	deposit	NOUN
ftr-325	4134	31	.	.	PUNCT
ftr-325	4135	1	the	the	DET
ftr-325	4135	2	court	court	NOUN
ftr-325	4135	3	held	hold	VERB
ftr-325	4135	4	that	that	SCONJ
ftr-325	4135	5	the	the	DET
ftr-325	4135	6	taxpayer	taxpayer	NOUN
ftr-325	4135	7	failed	fail	VERB
ftr-325	4135	8	to	to	PART
ftr-325	4135	9	demonstrate	demonstrate	VERB
ftr-325	4135	10	reasonable	reasonable	ADJ
ftr-325	4135	11	cause	cause	NOUN
ftr-325	4135	12	for	for	ADP
ftr-325	4135	13	the	the	DET
ftr-325	4135	14	absence	absence	NOUN
ftr-325	4135	15	of	of	ADP
ftr-325	4135	16	filings	filing	NOUN
ftr-325	4135	17	.	.	PUNCT
ftr-325	4136	1	10	10	NUM
ftr-325	4136	2	.	.	PUNCT
ftr-325	4137	1	tax	tax	NOUN
ftr-325	4137	2	refunds	refund	NOUN
ftr-325	4137	3	in	in	ADP
ftr-325	4137	4	a	a	DET
ftr-325	4137	5	bad	bad	ADJ
ftr-325	4137	6	economy	economy	NOUN
ftr-325	4137	7	set	set	VERB
ftr-325	4137	8	up	up	ADP
ftr-325	4137	9	another	another	DET
ftr-325	4137	10	deference	deference	NOUN
ftr-325	4137	11	conflict	conflict	NOUN
ftr-325	4137	12	among	among	ADP
ftr-325	4137	13	the	the	DET
ftr-325	4137	14	circuits	circuit	NOUN
ftr-325	4137	15	.	.	PUNCT
ftr-325	4138	1	in	in	ADP
ftr-325	4138	2	re	re	PRON
ftr-325	4138	3	quality	quality	NOUN
ftr-325	4138	4	stores	store	NOUN
ftr-325	4138	5	,	,	PUNCT
ftr-325	4138	6	inc	inc	PROPN
ftr-325	4138	7	.	.	PROPN
ftr-325	4138	8	,	,	PUNCT
ftr-325	4138	9	693	693	NUM
ftr-325	4138	10	f.3d	f.3d	NUM
ftr-325	4138	11	605	605	NUM
ftr-325	4138	12	(	(	PUNCT
ftr-325	4138	13	6th	6th	ADJ
ftr-325	4138	14	cir	cir	NOUN
ftr-325	4138	15	.	.	PUNCT
ftr-325	4138	16	9/7/12	9/7/12	NUM
ftr-325	4138	17	)	)	PUNCT
ftr-325	4138	18	.	.	PUNCT
ftr-325	4139	1	in	in	ADP
ftr-325	4139	2	november	november	PROPN
ftr-325	4139	3	2001	2001	NUM
ftr-325	4139	4	quality	quality	NOUN
ftr-325	4139	5	stores	store	NOUN
ftr-325	4139	6	closed	close	VERB
ftr-325	4139	7	63	63	NUM
ftr-325	4139	8	stores	store	NOUN
ftr-325	4139	9	and	and	CCONJ
ftr-325	4139	10	9	9	NUM
ftr-325	4139	11	distribution	distribution	NOUN
ftr-325	4139	12	centers	center	NOUN
ftr-325	4139	13	and	and	CCONJ
ftr-325	4139	14	terminated	terminate	VERB
ftr-325	4139	15	the	the	DET
ftr-325	4139	16	employment	employment	NOUN
ftr-325	4139	17	of	of	ADP
ftr-325	4139	18	all	all	DET
ftr-325	4139	19	employees	employee	NOUN
ftr-325	4139	20	in	in	ADP
ftr-325	4139	21	the	the	DET
ftr-325	4139	22	course	course	NOUN
ftr-325	4139	23	of	of	ADP
ftr-325	4139	24	chapter	chapter	NOUN
ftr-325	4139	25	11	11	NUM
ftr-325	4139	26	bankruptcy	bankruptcy	NOUN
ftr-325	4139	27	cases	case	NOUN
ftr-325	4139	28	.	.	PUNCT
ftr-325	4140	1	quality	quality	NOUN
ftr-325	4140	2	stores	store	NOUN
ftr-325	4140	3	adopted	adopt	VERB
ftr-325	4140	4	plans	plan	NOUN
ftr-325	4140	5	providing	provide	VERB
ftr-325	4140	6	severance	severance	NOUN
ftr-325	4140	7	pay	pay	NOUN
ftr-325	4140	8	to	to	ADP
ftr-325	4140	9	terminated	terminate	VERB
ftr-325	4140	10	employees	employee	NOUN
ftr-325	4140	11	.	.	PUNCT
ftr-325	4141	1	the	the	DET
ftr-325	4141	2	company	company	NOUN
ftr-325	4141	3	reported	report	VERB
ftr-325	4141	4	the	the	DET
ftr-325	4141	5	severance	severance	NOUN
ftr-325	4141	6	pay	pay	NOUN
ftr-325	4141	7	as	as	ADP
ftr-325	4141	8	wages	wage	NOUN
ftr-325	4141	9	for	for	ADP
ftr-325	4141	10	withholding	withholding	NOUN
ftr-325	4141	11	and	and	CCONJ
ftr-325	4141	12	employment	employment	NOUN
ftr-325	4141	13	tax	tax	NOUN
ftr-325	4141	14	purposes	purpose	NOUN
ftr-325	4141	15	then	then	ADV
ftr-325	4141	16	filed	file	VERB
ftr-325	4141	17	claims	claim	NOUN
ftr-325	4141	18	for	for	ADP
ftr-325	4141	19	refund	refund	NOUN
ftr-325	4141	20	of	of	ADP
ftr-325	4141	21	fica	fica	PROPN
ftr-325	4141	22	and	and	CCONJ
ftr-325	4141	23	futa	futa	ADJ
ftr-325	4141	24	taxes	taxis	NOUN
ftr-325	4141	25	claiming	claim	VERB
ftr-325	4141	26	that	that	SCONJ
ftr-325	4141	27	the	the	DET
ftr-325	4141	28	severance	severance	NOUN
ftr-325	4141	29	pay	pay	NOUN
ftr-325	4141	30	represented	represent	VERB
ftr-325	4141	31	supplemental	supplemental	ADJ
ftr-325	4141	32	unemployment	unemployment	NOUN
ftr-325	4141	33	compensation	compensation	NOUN
ftr-325	4141	34	benefits	benefit	NOUN
ftr-325	4141	35	(	(	PUNCT
ftr-325	4141	36	subs	sub	NOUN
ftr-325	4141	37	)	)	PUNCT
ftr-325	4141	38	that	that	PRON
ftr-325	4141	39	are	be	AUX
ftr-325	4141	40	not	not	PART
ftr-325	4141	41	wages	wage	NOUN
ftr-325	4141	42	for	for	ADP
ftr-325	4141	43	employment	employment	NOUN
ftr-325	4141	44	tax	tax	NOUN
ftr-325	4141	45	purposes	purpose	NOUN
ftr-325	4141	46	.	.	PUNCT
ftr-325	4142	1	disagreeing	disagree	VERB
ftr-325	4142	2	with	with	ADP
ftr-325	4142	3	the	the	DET
ftr-325	4142	4	contrary	contrary	ADJ
ftr-325	4142	5	holding	holding	NOUN
ftr-325	4142	6	by	by	ADP
ftr-325	4142	7	the	the	DET
ftr-325	4142	8	federal	federal	ADJ
ftr-325	4142	9	circuit	circuit	NOUN
ftr-325	4142	10	in	in	ADP
ftr-325	4142	11	csx	csx	PROPN
ftr-325	4142	12	corp	corp	PROPN
ftr-325	4142	13	.	.	PROPN
ftr-325	4142	14	v.	v.	PROPN
ftr-325	4142	15	united	united	PROPN
ftr-325	4142	16	states	states	PROPN
ftr-325	4142	17	,	,	PUNCT
ftr-325	4142	18	518	518	NUM
ftr-325	4142	19	f.3d	f.3d	NUM
ftr-325	4142	20	1328	1328	NUM
ftr-325	4142	21	(	(	PUNCT
ftr-325	4142	22	fed	fed	PROPN
ftr-325	4142	23	.	.	PUNCT
ftr-325	4142	24	cir	cir	PROPN
ftr-325	4142	25	.	.	PROPN
ftr-325	4142	26	2008	2008	NUM
ftr-325	4142	27	)	)	PUNCT
ftr-325	4142	28	,	,	PUNCT
ftr-325	4142	29	the	the	DET
ftr-325	4142	30	sixth	sixth	ADJ
ftr-325	4142	31	circuit	circuit	NOUN
ftr-325	4142	32	held	hold	VERB
ftr-325	4142	33	that	that	SCONJ
ftr-325	4142	34	the	the	DET
ftr-325	4142	35	subs	sub	NOUN
ftr-325	4142	36	were	be	AUX
ftr-325	4142	37	exempt	exempt	ADJ
ftr-325	4142	38	from	from	ADP
ftr-325	4142	39	employment	employment	NOUN
ftr-325	4142	40	taxes	taxis	NOUN
ftr-325	4142	41	.	.	PUNCT
ftr-325	4143	1	the	the	DET
ftr-325	4143	2	court	court	NOUN
ftr-325	4143	3	examined	examine	VERB
ftr-325	4143	4	the	the	DET
ftr-325	4143	5	language	language	NOUN
ftr-325	4143	6	and	and	CCONJ
ftr-325	4143	7	legislative	legislative	ADJ
ftr-325	4143	8	history	history	NOUN
ftr-325	4143	9	of	of	ADP
ftr-325	4143	10	§	§	PROPN
ftr-325	4143	11	3402(o)(1	3402(o)(1	NUM
ftr-325	4143	12	)	)	PUNCT
ftr-325	4143	13	,	,	PUNCT
ftr-325	4143	14	which	which	PRON
ftr-325	4143	15	provides	provide	VERB
ftr-325	4143	16	that	that	DET
ftr-325	4143	17	sub	sub	NOUN
ftr-325	4143	18	payments	payment	NOUN
ftr-325	4143	19	―shall	―shall	PRON
ftr-325	4143	20	be	be	AUX
ftr-325	4143	21	treated	treat	VERB
ftr-325	4143	22	as	as	SCONJ
ftr-325	4143	23	if	if	SCONJ
ftr-325	4143	24	it	it	PRON
ftr-325	4143	25	were	be	AUX
ftr-325	4143	26	a	a	DET
ftr-325	4143	27	payment	payment	NOUN
ftr-325	4143	28	of	of	ADP
ftr-325	4143	29	wages‖	wages‖	PROPN
ftr-325	4143	30	for	for	ADP
ftr-325	4143	31	withholding	withholding	NOUN
ftr-325	4143	32	purposes	purpose	NOUN
ftr-325	4143	33	,	,	PUNCT
ftr-325	4143	34	to	to	PART
ftr-325	4143	35	conclude	conclude	VERB
ftr-325	4143	36	that	that	PRON
ftr-325	4143	37	,	,	PUNCT
ftr-325	4143	38	by	by	ADP
ftr-325	4143	39	treating	treat	VERB
ftr-325	4143	40	sub	sub	NOUN
ftr-325	4143	41	payments	payment	NOUN
ftr-325	4143	42	as	as	ADP
ftr-325	4143	43	wages	wage	NOUN
ftr-325	4143	44	for	for	ADP
ftr-325	4143	45	withholding	withholding	NOUN
ftr-325	4143	46	,	,	PUNCT
ftr-325	4143	47	congress	congress	PROPN
ftr-325	4143	48	recognized	recognize	VERB
ftr-325	4143	49	that	that	SCONJ
ftr-325	4143	50	sub	sub	NOUN
ftr-325	4143	51	payments	payment	NOUN
ftr-325	4143	52	were	be	AUX
ftr-325	4143	53	not	not	PART
ftr-325	4143	54	otherwise	otherwise	ADV
ftr-325	4143	55	subject	subject	ADJ
ftr-325	4143	56	to	to	ADP
ftr-325	4143	57	withholding	withholding	NOUN
ftr-325	4143	58	because	because	SCONJ
ftr-325	4143	59	they	they	PRON
ftr-325	4143	60	did	do	AUX
ftr-325	4143	61	not	not	PART
ftr-325	4143	62	constitute	constitute	VERB
ftr-325	4143	63	―wages.‖	―wages.‖	NOUN
ftr-325	4143	64	then	then	ADV
ftr-325	4143	65	,	,	PUNCT
ftr-325	4143	66	under	under	ADP
ftr-325	4143	67	rowan	rowan	PROPN
ftr-325	4143	68	cos	cos	PROPN
ftr-325	4143	69	.	.	PROPN
ftr-325	4144	1	v.	v.	PROPN
ftr-325	4144	2	united	united	PROPN
ftr-325	4144	3	states	states	PROPN
ftr-325	4144	4	,	,	PUNCT
ftr-325	4145	1	452	452	NUM
ftr-325	4145	2	u.s	u.s	PROPN
ftr-325	4145	3	.	.	PROPN
ftr-325	4145	4	247	247	NUM
ftr-325	4145	5	,	,	PUNCT
ftr-325	4145	6	255	255	NUM
ftr-325	4145	7	(	(	PUNCT
ftr-325	4145	8	1981	1981	NUM
ftr-325	4145	9	)	)	PUNCT
ftr-325	4145	10	,	,	PUNCT
ftr-325	4145	11	the	the	DET
ftr-325	4145	12	court	court	NOUN
ftr-325	4145	13	concluded	conclude	VERB
ftr-325	4145	14	that	that	SCONJ
ftr-325	4145	15	the	the	DET
ftr-325	4145	16	term	term	NOUN
ftr-325	4145	17	―wages‖	―wages‖	PROPN
ftr-325	4145	18	must	must	AUX
ftr-325	4145	19	carry	carry	VERB
ftr-325	4145	20	the	the	DET
ftr-325	4145	21	same	same	ADJ
ftr-325	4145	22	meaning	meaning	NOUN
ftr-325	4145	23	for	for	ADP
ftr-325	4145	24	withholding	withholding	NOUN
ftr-325	4145	25	and	and	CCONJ
ftr-325	4145	26	employment	employment	NOUN
ftr-325	4145	27	tax	tax	NOUN
ftr-325	4145	28	purposes	purpose	NOUN
ftr-325	4145	29	.	.	PUNCT
ftr-325	4146	1	thus	thus	ADV
ftr-325	4146	2	,	,	PUNCT
ftr-325	4146	3	if	if	SCONJ
ftr-325	4146	4	subs	sub	NOUN
ftr-325	4146	5	are	be	AUX
ftr-325	4146	6	not	not	PART
ftr-325	4146	7	wages	wage	NOUN
ftr-325	4146	8	under	under	ADP
ftr-325	4146	9	the	the	DET
ftr-325	4146	10	withholding	withholding	NOUN
ftr-325	4146	11	provision	provision	NOUN
ftr-325	4146	12	(	(	PUNCT
ftr-325	4146	13	because	because	SCONJ
ftr-325	4146	14	the	the	PRON
ftr-325	4146	15	must	must	AUX
ftr-325	4146	16	be	be	AUX
ftr-325	4146	17	treated	treat	VERB
ftr-325	4146	18	as	as	ADP
ftr-325	4146	19	wages	wage	NOUN
ftr-325	4146	20	by	by	ADP
ftr-325	4146	21	statutory	statutory	ADJ
ftr-325	4146	22	directive	directive	NOUN
ftr-325	4146	23	)	)	PUNCT
ftr-325	4146	24	,	,	PUNCT
ftr-325	4146	25	the	the	DET
ftr-325	4146	26	subs	sub	NOUN
ftr-325	4146	27	are	be	AUX
ftr-325	4146	28	not	not	PART
ftr-325	4146	29	wages	wage	NOUN
ftr-325	4146	30	for	for	ADP
ftr-325	4146	31	employment	employment	NOUN
ftr-325	4146	32	tax	tax	NOUN
ftr-325	4146	33	purposes	purpose	NOUN
ftr-325	4146	34	.	.	PUNCT
ftr-325	4147	1	the	the	DET
ftr-325	4147	2	court	court	NOUN
ftr-325	4147	3	also	also	ADV
ftr-325	4147	4	rejected	reject	VERB
ftr-325	4147	5	the	the	DET
ftr-325	4147	6	irs‘s	irs‘s	NOUN
ftr-325	4147	7	position	position	NOUN
ftr-325	4147	8	in	in	ADP
ftr-325	4147	9	rev	rev	PROPN
ftr-325	4147	10	.	.	PUNCT
ftr-325	4148	1	rul	rul	PROPN
ftr-325	4148	2	.	.	PUNCT
ftr-325	4149	1	90	90	NUM
ftr-325	4149	2	-	-	SYM
ftr-325	4149	3	72	72	NUM
ftr-325	4149	4	,	,	PUNCT
ftr-325	4149	5	1990	1990	NUM
ftr-325	4149	6	-	-	SYM
ftr-325	4149	7	2	2	NUM
ftr-325	4149	8	c.b	c.b	PROPN
ftr-325	4149	9	.	.	PROPN
ftr-325	4149	10	211	211	NUM
ftr-325	4149	11	,	,	PUNCT
ftr-325	4149	12	that	that	PRON
ftr-325	4149	13	to	to	PART
ftr-325	4149	14	be	be	AUX
ftr-325	4149	15	excluded	exclude	VERB
ftr-325	4149	16	from	from	ADP
ftr-325	4149	17	employment	employment	NOUN
ftr-325	4149	18	taxes	taxis	NOUN
ftr-325	4149	19	subs	sub	NOUN
ftr-325	4149	20	must	must	AUX
ftr-325	4149	21	be	be	AUX
ftr-325	4149	22	part	part	NOUN
ftr-325	4149	23	of	of	ADP
ftr-325	4149	24	a	a	DET
ftr-325	4149	25	plan	plan	NOUN
ftr-325	4149	26	that	that	PRON
ftr-325	4149	27	is	be	AUX
ftr-325	4149	28	designed	design	VERB
ftr-325	4149	29	to	to	PART
ftr-325	4149	30	supplement	supplement	VERB
ftr-325	4149	31	the	the	DET
ftr-325	4149	32	receipt	receipt	NOUN
ftr-325	4149	33	of	of	ADP
ftr-325	4149	34	state	state	NOUN
ftr-325	4149	35	unemployment	unemployment	NOUN
ftr-325	4149	36	compensation	compensation	NOUN
ftr-325	4149	37	.	.	PUNCT
ftr-325	4150	1	the	the	DET
ftr-325	4150	2	court	court	NOUN
ftr-325	4150	3	declined	decline	VERB
ftr-325	4150	4	to	to	PART
ftr-325	4150	5	follow	follow	VERB
ftr-325	4150	6	the	the	DET
ftr-325	4150	7	federal	federal	ADJ
ftr-325	4150	8	circuit‘s	circuit‘s	NOUN
ftr-325	4150	9	holding	hold	VERB
ftr-325	4150	10	in	in	ADP
ftr-325	4150	11	csx	csx	PROPN
ftr-325	4150	12	corp	corp	PROPN
ftr-325	4150	13	.	.	PROPN
ftr-325	4150	14	,	,	PUNCT
ftr-325	4150	15	which	which	PRON
ftr-325	4150	16	adopted	adopt	VERB
ftr-325	4150	17	the	the	DET
ftr-325	4150	18	eight	eight	NUM
ftr-325	4150	19	part	part	NOUN
ftr-325	4150	20	test	test	NOUN
ftr-325	4150	21	of	of	ADP
ftr-325	4150	22	rev	rev	PROPN
ftr-325	4150	23	.	.	PROPN
ftr-325	4150	24	rul	rul	PROPN
ftr-325	4150	25	.	.	PUNCT
ftr-325	4151	1	90	90	NUM
ftr-325	4151	2	-	-	SYM
ftr-325	4151	3	72	72	NUM
ftr-325	4151	4	,	,	PUNCT
ftr-325	4151	5	stating	state	VERB
ftr-325	4151	6	that	that	SCONJ
ftr-325	4151	7	,	,	PUNCT
ftr-325	4151	8	―we	―we	NOUN
ftr-325	4151	9	decline	decline	NOUN
ftr-325	4151	10	to	to	PART
ftr-325	4151	11	imbue	imbue	VERB
ftr-325	4151	12	the	the	DET
ftr-325	4151	13	irs	irs	PROPN
ftr-325	4151	14	revenue	revenue	NOUN
ftr-325	4151	15	rulings	ruling	NOUN
ftr-325	4151	16	and	and	CCONJ
ftr-325	4151	17	private	private	ADJ
ftr-325	4151	18	letter	letter	NOUN
ftr-325	4151	19	rulings	ruling	NOUN
ftr-325	4151	20	with	with	ADP
ftr-325	4151	21	greater	great	ADJ
ftr-325	4151	22	significance	significance	NOUN
ftr-325	4151	23	than	than	ADP
ftr-325	4151	24	the	the	DET
ftr-325	4151	25	congressional	congressional	ADJ
ftr-325	4151	26	intent	intent	NOUN
ftr-325	4151	27	expressed	express	VERB
ftr-325	4151	28	in	in	ADP
ftr-325	4151	29	the	the	DET
ftr-325	4151	30	applicable	applicable	ADJ
ftr-325	4151	31	statutes	statute	NOUN
ftr-325	4151	32	and	and	CCONJ
ftr-325	4151	33	legislative	legislative	ADJ
ftr-325	4151	34	histories.‖	histories.‖	NOUN
ftr-325	4152	1	the	the	DET
ftr-325	4152	2	court	court	NOUN
ftr-325	4152	3	also	also	ADV
ftr-325	4152	4	stated	state	VERB
ftr-325	4152	5	that	that	SCONJ
ftr-325	4152	6	it	it	PRON
ftr-325	4152	7	could	could	AUX
ftr-325	4152	8	not	not	PART
ftr-325	4152	9	conclude	conclude	VERB
ftr-325	4152	10	that	that	SCONJ
ftr-325	4152	11	the	the	DET
ftr-325	4152	12	opinion	opinion	NOUN
ftr-325	4152	13	in	in	ADP
ftr-325	4152	14	mayo	mayo	PROPN
ftr-325	4152	15	foundation	foundation	PROPN
ftr-325	4152	16	for	for	ADP
ftr-325	4152	17	medical	medical	ADJ
ftr-325	4152	18	education	education	NOUN
ftr-325	4152	19	&	&	CCONJ
ftr-325	4152	20	research	research	PROPN
ftr-325	4152	21	v.	v.	PROPN
ftr-325	4152	22	united	united	PROPN
ftr-325	4152	23	states	states	PROPN
ftr-325	4152	24	,	,	PUNCT
ftr-325	4152	25	131	131	NUM
ftr-325	4152	26	s.	s.	PROPN
ftr-325	4152	27	ct	ct	PROPN
ftr-325	4152	28	.	.	PROPN
ftr-325	4152	29	704	704	NUM
ftr-325	4152	30	(	(	PUNCT
ftr-325	4152	31	2011	2011	NUM
ftr-325	4152	32	)	)	PUNCT
ftr-325	4152	33	,	,	PUNCT
ftr-325	4152	34	eroded	erode	VERB
ftr-325	4152	35	the	the	DET
ftr-325	4152	36	holding	holding	NOUN
ftr-325	4152	37	of	of	ADP
ftr-325	4152	38	rowan	rowan	PROPN
ftr-325	4152	39	cos	cos	PROPN
ftr-325	4152	40	.	.	PROPN
ftr-325	4152	41	v.	v.	PROPN
ftr-325	4152	42	united	united	PROPN
ftr-325	4152	43	states	states	PROPN
ftr-325	4152	44	,	,	PUNCT
ftr-325	4152	45	which	which	PRON
ftr-325	4152	46	compelled	compel	VERB
ftr-325	4152	47	the	the	DET
ftr-325	4152	48	court	court	NOUN
ftr-325	4152	49	to	to	PART
ftr-325	4152	50	interpret	interpret	VERB
ftr-325	4152	51	the	the	DET
ftr-325	4152	52	meaning	meaning	NOUN
ftr-325	4152	53	of	of	ADP
ftr-325	4152	54	―wages‖	―wages‖	PROPN
ftr-325	4152	55	the	the	DET
ftr-325	4152	56	same	same	ADJ
ftr-325	4152	57	for	for	ADP
ftr-325	4152	58	withholding	withholding	NOUN
ftr-325	4152	59	and	and	CCONJ
ftr-325	4152	60	employment	employment	NOUN
ftr-325	4152	61	tax	tax	NOUN
ftr-325	4152	62	purposes	purpose	NOUN
ftr-325	4152	63	.	.	PUNCT
ftr-325	4153	1	714	714	NUM
ftr-325	4153	2	florida	florida	PROPN
ftr-325	4153	3	tax	tax	NOUN
ftr-325	4153	4	review	review	NOUN
ftr-325	4153	5	[	[	X
ftr-325	4153	6	vol	vol	NOUN
ftr-325	4153	7	.	.	PUNCT
ftr-325	4153	8	13:10	13:10	NUM
ftr-325	4153	9			PRON
ftr-325	4153	10	will	will	AUX
ftr-325	4153	11	the	the	DET
ftr-325	4153	12	disagreement	disagreement	NOUN
ftr-325	4153	13	between	between	ADP
ftr-325	4153	14	the	the	DET
ftr-325	4153	15	federal	federal	ADJ
ftr-325	4153	16	and	and	CCONJ
ftr-325	4153	17	sixth	sixth	ADJ
ftr-325	4153	18	circuits	circuit	NOUN
ftr-325	4153	19	once	once	ADV
ftr-325	4153	20	again	again	ADV
ftr-325	4153	21	invite	invite	VERB
ftr-325	4153	22	the	the	DET
ftr-325	4153	23	supreme	supreme	PROPN
ftr-325	4153	24	court	court	PROPN
ftr-325	4153	25	to	to	PART
ftr-325	4153	26	enter	enter	VERB
ftr-325	4153	27	the	the	DET
ftr-325	4153	28	deference	deference	NOUN
ftr-325	4153	29	fray	fray	NOUN
ftr-325	4153	30	?	?	PUNCT
ftr-325	4154	1	11	11	NUM
ftr-325	4154	2	.	.	PUNCT
ftr-325	4155	1	the	the	DET
ftr-325	4155	2	district	district	NOUN
ftr-325	4155	3	court	court	NOUN
ftr-325	4155	4	for	for	ADP
ftr-325	4155	5	the	the	DET
ftr-325	4155	6	eastern	eastern	ADJ
ftr-325	4155	7	district	district	NOUN
ftr-325	4155	8	of	of	ADP
ftr-325	4155	9	new	new	PROPN
ftr-325	4155	10	york	york	PROPN
ftr-325	4155	11	gets	get	VERB
ftr-325	4155	12	the	the	DET
ftr-325	4155	13	message	message	NOUN
ftr-325	4155	14	.	.	PUNCT
ftr-325	4156	1	recoveries	recovery	NOUN
ftr-325	4156	2	in	in	ADP
ftr-325	4156	3	age	age	NOUN
ftr-325	4156	4	discrimination	discrimination	NOUN
ftr-325	4156	5	suit	suit	NOUN
ftr-325	4156	6	are	be	AUX
ftr-325	4156	7	wages	wage	NOUN
ftr-325	4156	8	.	.	PUNCT
ftr-325	4157	1	gerstenbluth	gerstenbluth	PROPN
ftr-325	4157	2	v.	v.	ADP
ftr-325	4157	3	credit	credit	NOUN
ftr-325	4157	4	suisse	suisse	NOUN
ftr-325	4157	5	securities	security	NOUN
ftr-325	4157	6	(	(	PUNCT
ftr-325	4157	7	usa	usa	PROPN
ftr-325	4157	8	)	)	PUNCT
ftr-325	4157	9	llc	llc	PROPN
ftr-325	4157	10	,	,	PUNCT
ftr-325	4157	11	110	110	NUM
ftr-325	4157	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-325	4157	13	2012	2012	NUM
ftr-325	4157	14	-	-	SYM
ftr-325	4157	15	6238	6238	NUM
ftr-325	4157	16	(	(	PUNCT
ftr-325	4157	17	e.d.n.y	e.d.n.y	PROPN
ftr-325	4157	18	.	.	PROPN
ftr-325	4157	19	9/28/12	9/28/12	NUM
ftr-325	4157	20	)	)	PUNCT
ftr-325	4157	21	.	.	PUNCT
ftr-325	4158	1	the	the	DET
ftr-325	4158	2	district	district	NOUN
ftr-325	4158	3	court	court	NOUN
ftr-325	4158	4	for	for	ADP
ftr-325	4158	5	the	the	DET
ftr-325	4158	6	eastern	eastern	ADJ
ftr-325	4158	7	district	district	NOUN
ftr-325	4158	8	of	of	ADP
ftr-325	4158	9	new	new	PROPN
ftr-325	4158	10	york	york	PROPN
ftr-325	4158	11	(	(	PUNCT
ftr-325	4158	12	judge	judge	PROPN
ftr-325	4158	13	seybert	seybert	PROPN
ftr-325	4158	14	)	)	PUNCT
ftr-325	4158	15	granted	grant	VERB
ftr-325	4158	16	summary	summary	NOUN
ftr-325	4158	17	judgment	judgment	NOUN
ftr-325	4158	18	to	to	ADP
ftr-325	4158	19	defendants	defendant	NOUN
ftr-325	4158	20	in	in	ADP
ftr-325	4158	21	a	a	DET
ftr-325	4158	22	claim	claim	NOUN
ftr-325	4158	23	for	for	ADP
ftr-325	4158	24	refund	refund	NOUN
ftr-325	4158	25	against	against	ADP
ftr-325	4158	26	the	the	DET
ftr-325	4158	27	employer	employer	NOUN
ftr-325	4158	28	and	and	CCONJ
ftr-325	4158	29	the	the	DET
ftr-325	4158	30	irs	irs	PROPN
ftr-325	4158	31	for	for	ADP
ftr-325	4158	32	employment	employment	NOUN
ftr-325	4158	33	taxes	taxis	NOUN
ftr-325	4158	34	withheld	withhold	VERB
ftr-325	4158	35	by	by	ADP
ftr-325	4158	36	the	the	DET
ftr-325	4158	37	employer	employer	NOUN
ftr-325	4158	38	on	on	ADP
ftr-325	4158	39	damages	damage	NOUN
ftr-325	4158	40	paid	pay	VERB
ftr-325	4158	41	to	to	ADP
ftr-325	4158	42	the	the	DET
ftr-325	4158	43	taxpayer	taxpayer	NOUN
ftr-325	4158	44	in	in	ADP
ftr-325	4158	45	a	a	DET
ftr-325	4158	46	successful	successful	ADJ
ftr-325	4158	47	claim	claim	NOUN
ftr-325	4158	48	for	for	ADP
ftr-325	4158	49	age	age	NOUN
ftr-325	4158	50	discrimination	discrimination	NOUN
ftr-325	4158	51	.	.	PUNCT
ftr-325	4159	1	the	the	DET
ftr-325	4159	2	court	court	NOUN
ftr-325	4159	3	ruled	rule	VERB
ftr-325	4159	4	that	that	SCONJ
ftr-325	4159	5	money	money	NOUN
ftr-325	4159	6	paid	pay	VERB
ftr-325	4159	7	to	to	PART
ftr-325	4159	8	settle	settle	VERB
ftr-325	4159	9	employment	employment	NOUN
ftr-325	4159	10	discrimination	discrimination	NOUN
ftr-325	4159	11	claims	claim	NOUN
ftr-325	4159	12	constitute	constitute	VERB
ftr-325	4159	13	wages	wage	NOUN
ftr-325	4159	14	where	where	SCONJ
ftr-325	4159	15	the	the	DET
ftr-325	4159	16	money	money	NOUN
ftr-325	4159	17	represents	represent	VERB
ftr-325	4159	18	back	back	ADV
ftr-325	4159	19	pay	pay	NOUN
ftr-325	4159	20	or	or	CCONJ
ftr-325	4159	21	front	front	ADJ
ftr-325	4159	22	pay	pay	NOUN
ftr-325	4159	23	.	.	PUNCT
ftr-325	4160	1	although	although	SCONJ
ftr-325	4160	2	the	the	DET
ftr-325	4160	3	settlement	settlement	NOUN
ftr-325	4160	4	agreement	agreement	NOUN
ftr-325	4160	5	with	with	ADP
ftr-325	4160	6	credit	credit	NOUN
ftr-325	4160	7	suisse	suisse	NOUN
ftr-325	4160	8	did	do	AUX
ftr-325	4160	9	not	not	PART
ftr-325	4160	10	explicitly	explicitly	ADV
ftr-325	4160	11	describe	describe	VERB
ftr-325	4160	12	the	the	DET
ftr-325	4160	13	payment	payment	NOUN
ftr-325	4160	14	as	as	ADP
ftr-325	4160	15	wages	wage	NOUN
ftr-325	4160	16	,	,	PUNCT
ftr-325	4160	17	the	the	DET
ftr-325	4160	18	court	court	NOUN
ftr-325	4160	19	concluded	conclude	VERB
ftr-325	4160	20	that	that	SCONJ
ftr-325	4160	21	the	the	DET
ftr-325	4160	22	payment	payment	NOUN
ftr-325	4160	23	represented	represent	VERB
ftr-325	4160	24	wages	wage	NOUN
ftr-325	4160	25	based	base	VERB
ftr-325	4160	26	on	on	ADP
ftr-325	4160	27	the	the	DET
ftr-325	4160	28	employer‘s	employer‘s	PROPN
ftr-325	4160	29	characterization	characterization	NOUN
ftr-325	4160	30	of	of	ADP
ftr-325	4160	31	the	the	DET
ftr-325	4160	32	payment	payment	NOUN
ftr-325	4160	33	as	as	ADP
ftr-325	4160	34	wages	wage	NOUN
ftr-325	4160	35	in	in	ADP
ftr-325	4160	36	reporting	report	VERB
ftr-325	4160	37	the	the	DET
ftr-325	4160	38	settlement	settlement	NOUN
ftr-325	4160	39	as	as	ADP
ftr-325	4160	40	compensation	compensation	NOUN
ftr-325	4160	41	on	on	ADP
ftr-325	4160	42	form	form	NOUN
ftr-325	4160	43	w-2	w-2	NOUN
ftr-325	4160	44	.	.	PUNCT
ftr-325	4161	1	a.	a.	NOUN
ftr-325	4161	2	as	as	SCONJ
ftr-325	4161	3	does	do	VERB
ftr-325	4161	4	the	the	DET
ftr-325	4161	5	northern	northern	ADJ
ftr-325	4161	6	district	district	NOUN
ftr-325	4161	7	.	.	PUNCT
ftr-325	4162	1	back	back	ADV
ftr-325	4162	2	and	and	CCONJ
ftr-325	4162	3	front	front	ADJ
ftr-325	4162	4	pay	pay	NOUN
ftr-325	4162	5	in	in	ADP
ftr-325	4162	6	a	a	DET
ftr-325	4162	7	title	title	NOUN
ftr-325	4162	8	vii	vii	PROPN
ftr-325	4162	9	wrongful	wrongful	ADJ
ftr-325	4162	10	discharge	discharge	NOUN
ftr-325	4162	11	recovery	recovery	NOUN
ftr-325	4162	12	are	be	AUX
ftr-325	4162	13	wages	wage	NOUN
ftr-325	4162	14	.	.	PUNCT
ftr-325	4163	1	noel	noel	PROPN
ftr-325	4163	2	v.	v.	ADP
ftr-325	4163	3	new	new	PROPN
ftr-325	4163	4	york	york	PROPN
ftr-325	4163	5	state	state	PROPN
ftr-325	4163	6	office	office	PROPN
ftr-325	4163	7	of	of	ADP
ftr-325	4163	8	mental	mental	ADJ
ftr-325	4163	9	health	health	PROPN
ftr-325	4163	10	central	central	PROPN
ftr-325	4163	11	new	new	PROPN
ftr-325	4163	12	york	york	PROPN
ftr-325	4163	13	psychiatric	psychiatric	ADJ
ftr-325	4163	14	center	center	NOUN
ftr-325	4163	15	,	,	PUNCT
ftr-325	4163	16	697	697	NUM
ftr-325	4163	17	f.3d	f.3d	NUM
ftr-325	4163	18	209	209	NUM
ftr-325	4163	19	(	(	PUNCT
ftr-325	4163	20	2d	2d	NUM
ftr-325	4163	21	cir	cir	NOUN
ftr-325	4163	22	.	.	PUNCT
ftr-325	4163	23	8/31/12	8/31/12	NUM
ftr-325	4163	24	)	)	PUNCT
ftr-325	4163	25	.	.	PUNCT
ftr-325	4164	1	the	the	DET
ftr-325	4164	2	plaintiff	plaintiff	NOUN
ftr-325	4164	3	in	in	ADP
ftr-325	4164	4	a	a	DET
ftr-325	4164	5	title	title	NOUN
ftr-325	4164	6	vii	vii	PROPN
ftr-325	4164	7	wrongful	wrongful	ADJ
ftr-325	4164	8	discharge	discharge	NOUN
ftr-325	4164	9	case	case	NOUN
ftr-325	4164	10	recovered	recover	VERB
ftr-325	4164	11	damages	damage	NOUN
ftr-325	4164	12	for	for	ADP
ftr-325	4164	13	back	back	NOUN
ftr-325	4164	14	and	and	CCONJ
ftr-325	4164	15	front	front	ADJ
ftr-325	4164	16	pay	pay	NOUN
ftr-325	4164	17	in	in	ADP
ftr-325	4164	18	a	a	DET
ftr-325	4164	19	jury	jury	NOUN
ftr-325	4164	20	trial	trial	NOUN
ftr-325	4164	21	.	.	PUNCT
ftr-325	4165	1	the	the	DET
ftr-325	4165	2	state	state	NOUN
ftr-325	4165	3	office	office	NOUN
ftr-325	4165	4	of	of	ADP
ftr-325	4165	5	the	the	DET
ftr-325	4165	6	controller	controller	NOUN
ftr-325	4165	7	withheld	withhold	VERB
ftr-325	4165	8	employment	employment	NOUN
ftr-325	4165	9	taxes	taxis	NOUN
ftr-325	4165	10	from	from	ADP
ftr-325	4165	11	its	its	PRON
ftr-325	4165	12	payment	payment	NOUN
ftr-325	4165	13	of	of	ADP
ftr-325	4165	14	the	the	DET
ftr-325	4165	15	judgment	judgment	NOUN
ftr-325	4165	16	.	.	PUNCT
ftr-325	4166	1	the	the	DET
ftr-325	4166	2	district	district	NOUN
ftr-325	4166	3	court	court	NOUN
ftr-325	4166	4	for	for	ADP
ftr-325	4166	5	the	the	DET
ftr-325	4166	6	northern	northern	ADJ
ftr-325	4166	7	district	district	NOUN
ftr-325	4166	8	of	of	ADP
ftr-325	4166	9	new	new	PROPN
ftr-325	4166	10	york	york	PROPN
ftr-325	4166	11	ordered	order	VERB
ftr-325	4166	12	the	the	DET
ftr-325	4166	13	controller	controller	NOUN
ftr-325	4166	14	to	to	PART
ftr-325	4166	15	pay	pay	VERB
ftr-325	4166	16	the	the	DET
ftr-325	4166	17	full	full	ADJ
ftr-325	4166	18	amount	amount	NOUN
ftr-325	4166	19	of	of	ADP
ftr-325	4166	20	the	the	DET
ftr-325	4166	21	judgment	judgment	NOUN
ftr-325	4166	22	.	.	PUNCT
ftr-325	4167	1	in	in	ADP
ftr-325	4167	2	an	an	DET
ftr-325	4167	3	appeal	appeal	NOUN
ftr-325	4167	4	filed	file	VERB
ftr-325	4167	5	by	by	ADP
ftr-325	4167	6	the	the	DET
ftr-325	4167	7	controller	controller	NOUN
ftr-325	4167	8	,	,	PUNCT
ftr-325	4167	9	joined	join	VERB
ftr-325	4167	10	by	by	ADP
ftr-325	4167	11	the	the	DET
ftr-325	4167	12	tax	tax	NOUN
ftr-325	4167	13	division	division	NOUN
ftr-325	4167	14	of	of	ADP
ftr-325	4167	15	the	the	DET
ftr-325	4167	16	justice	justice	PROPN
ftr-325	4167	17	department	department	PROPN
ftr-325	4167	18	as	as	ADP
ftr-325	4167	19	amicus	amicus	PROPN
ftr-325	4167	20	,	,	PUNCT
ftr-325	4167	21	the	the	DET
ftr-325	4167	22	court	court	NOUN
ftr-325	4167	23	of	of	ADP
ftr-325	4167	24	appeals	appeal	NOUN
ftr-325	4167	25	held	hold	VERB
ftr-325	4167	26	that	that	SCONJ
ftr-325	4167	27	the	the	DET
ftr-325	4167	28	front	front	ADJ
ftr-325	4167	29	and	and	CCONJ
ftr-325	4167	30	back	back	ADJ
ftr-325	4167	31	pay	pay	NOUN
ftr-325	4167	32	constituted	constitute	VERB
ftr-325	4167	33	wages	wage	NOUN
ftr-325	4167	34	subject	subject	ADJ
ftr-325	4167	35	to	to	ADP
ftr-325	4167	36	withholding	withholding	NOUN
ftr-325	4167	37	.	.	PUNCT
ftr-325	4168	1	the	the	DET
ftr-325	4168	2	court	court	NOUN
ftr-325	4168	3	noted	note	VERB
ftr-325	4168	4	that	that	SCONJ
ftr-325	4168	5	both	both	CCONJ
ftr-325	4168	6	front	front	ADJ
ftr-325	4168	7	and	and	CCONJ
ftr-325	4168	8	back	back	ADJ
ftr-325	4168	9	pay	pay	NOUN
ftr-325	4168	10	constitute	constitute	NOUN
ftr-325	4168	11	remuneration	remuneration	NOUN
ftr-325	4168	12	paid	pay	VERB
ftr-325	4168	13	to	to	PART
ftr-325	4168	14	compensate	compensate	VERB
ftr-325	4168	15	for	for	ADP
ftr-325	4168	16	what	what	PRON
ftr-325	4168	17	the	the	DET
ftr-325	4168	18	employee	employee	NOUN
ftr-325	4168	19	would	would	AUX
ftr-325	4168	20	have	have	AUX
ftr-325	4168	21	earned	earn	VERB
ftr-325	4168	22	had	have	VERB
ftr-325	4168	23	the	the	DET
ftr-325	4168	24	employee	employee	NOUN
ftr-325	4168	25	not	not	PART
ftr-325	4168	26	been	be	AUX
ftr-325	4168	27	a	a	DET
ftr-325	4168	28	victim	victim	NOUN
ftr-325	4168	29	of	of	ADP
ftr-325	4168	30	discrimination	discrimination	NOUN
ftr-325	4168	31	.	.	PUNCT
ftr-325	4169	1	thus	thus	ADV
ftr-325	4169	2	,	,	PUNCT
ftr-325	4169	3	the	the	DET
ftr-325	4169	4	court	court	NOUN
ftr-325	4169	5	concluded	conclude	VERB
ftr-325	4169	6	that	that	SCONJ
ftr-325	4169	7	,	,	PUNCT
ftr-325	4169	8	―[t]hese	―[t]hese	ADJ
ftr-325	4169	9	amounts	amount	NOUN
ftr-325	4169	10	are	be	AUX
ftr-325	4169	11	‗wages	‗wage	NOUN
ftr-325	4169	12	‘	'	PUNCT
ftr-325	4169	13	because	because	SCONJ
ftr-325	4169	14	they	they	PRON
ftr-325	4169	15	constitute	constitute	VERB
ftr-325	4169	16	‗remuneration	‗remuneration	NOUN
ftr-325	4169	17	‘	'	PUNCT
ftr-325	4169	18	for	for	ADP
ftr-325	4169	19	services	service	NOUN
ftr-325	4169	20	during	during	ADP
ftr-325	4169	21	an	an	DET
ftr-325	4169	22	employee	employee	NOUN
ftr-325	4169	23	-	-	PUNCT
ftr-325	4169	24	employer	employer	NOUN
ftr-325	4169	25	relationship.‖	relationship.‖	NOUN
ftr-325	4169	26	12	12	NUM
ftr-325	4169	27	.	.	PUNCT
ftr-325	4170	1	funding	fund	VERB
ftr-325	4170	2	health	health	NOUN
ftr-325	4170	3	care	care	NOUN
ftr-325	4170	4	by	by	ADP
ftr-325	4170	5	making	make	VERB
ftr-325	4170	6	the	the	DET
ftr-325	4170	7	hi	hi	INTJ
ftr-325	4170	8	tax	tax	NOUN
ftr-325	4170	9	more	more	ADV
ftr-325	4170	10	progressive	progressive	ADJ
ftr-325	4170	11	.	.	PUNCT
ftr-325	4171	1	section	section	NOUN
ftr-325	4171	2	1401	1401	NUM
ftr-325	4171	3	,	,	PUNCT
ftr-325	4171	4	as	as	SCONJ
ftr-325	4171	5	amended	amend	VERB
ftr-325	4171	6	by	by	ADP
ftr-325	4171	7	the	the	DET
ftr-325	4171	8	2010	2010	NUM
ftr-325	4171	9	health	health	NOUN
ftr-325	4171	10	care	care	PROPN
ftr-325	4171	11	act	act	PROPN
ftr-325	4171	12	,	,	PUNCT
ftr-325	4171	13	increases	increase	VERB
ftr-325	4171	14	the	the	DET
ftr-325	4171	15	employee	employee	NOUN
ftr-325	4171	16	portion	portion	NOUN
ftr-325	4171	17	of	of	ADP
ftr-325	4171	18	the	the	DET
ftr-325	4171	19	hi	hi	PROPN
ftr-325	4171	20	tax	tax	NOUN
ftr-325	4171	21	is	be	AUX
ftr-325	4171	22	increased	increase	VERB
ftr-325	4171	23	by	by	ADP
ftr-325	4171	24	an	an	DET
ftr-325	4171	25	additional	additional	ADJ
ftr-325	4171	26	tax	tax	NOUN
ftr-325	4171	27	of	of	ADP
ftr-325	4171	28	0.9	0.9	NUM
ftr-325	4171	29	percent	percent	NOUN
ftr-325	4171	30	on	on	ADP
ftr-325	4171	31	wages	wage	NOUN
ftr-325	4171	32	in	in	ADP
ftr-325	4171	33	excess	excess	NOUN
ftr-325	4171	34	of	of	ADP
ftr-325	4171	35	a	a	DET
ftr-325	4171	36	threshold	threshold	NOUN
ftr-325	4171	37	amount	amount	NOUN
ftr-325	4171	38	.	.	PUNCT
ftr-325	4172	1	the	the	DET
ftr-325	4172	2	threshold	threshold	NOUN
ftr-325	4172	3	amount	amount	NOUN
ftr-325	4172	4	is	be	AUX
ftr-325	4172	5	$	$	SYM
ftr-325	4172	6	250,000	250,000	NUM
ftr-325	4172	7	of	of	ADP
ftr-325	4172	8	the	the	DET
ftr-325	4172	9	combined	combine	VERB
ftr-325	4172	10	wages	wage	NOUN
ftr-325	4172	11	of	of	ADP
ftr-325	4172	12	both	both	DET
ftr-325	4172	13	spouses	spouse	NOUN
ftr-325	4172	14	on	on	ADP
ftr-325	4172	15	a	a	DET
ftr-325	4172	16	joint	joint	ADJ
ftr-325	4172	17	return	return	NOUN
ftr-325	4172	18	(	(	PUNCT
ftr-325	4172	19	$	$	SYM
ftr-325	4172	20	125,000	125,000	NUM
ftr-325	4172	21	for	for	ADP
ftr-325	4172	22	a	a	DET
ftr-325	4172	23	married	married	ADJ
ftr-325	4172	24	individual	individual	NOUN
ftr-325	4172	25	filing	file	VERB
ftr-325	4172	26	a	a	DET
ftr-325	4172	27	separate	separate	ADJ
ftr-325	4172	28	return	return	NOUN
ftr-325	4172	29	)	)	PUNCT
ftr-325	4172	30	.	.	PUNCT
ftr-325	4173	1	the	the	DET
ftr-325	4173	2	threshold	threshold	NOUN
ftr-325	4173	3	is	be	AUX
ftr-325	4173	4	$	$	SYM
ftr-325	4173	5	200,000	200,000	NUM
ftr-325	4173	6	for	for	ADP
ftr-325	4173	7	all	all	DET
ftr-325	4173	8	other	other	ADJ
ftr-325	4173	9	individuals	individual	NOUN
ftr-325	4173	10	.	.	PUNCT
ftr-325	4174	1	the	the	DET
ftr-325	4174	2	employer	employer	NOUN
ftr-325	4174	3	must	must	AUX
ftr-325	4174	4	withhold	withhold	VERB
ftr-325	4174	5	the	the	DET
ftr-325	4174	6	additional	additional	ADJ
ftr-325	4174	7	hi	hi	INTJ
ftr-325	4174	8	tax	tax	NOUN
ftr-325	4174	9	,	,	PUNCT
ftr-325	4174	10	but	but	CCONJ
ftr-325	4174	11	in	in	ADP
ftr-325	4174	12	determining	determine	VERB
ftr-325	4174	13	the	the	DET
ftr-325	4174	14	employer‘s	employer‘s	PROPN
ftr-325	4174	15	withholding	withholding	NOUN
ftr-325	4174	16	2013	2013	NUM
ftr-325	4174	17	]	]	PUNCT
ftr-325	4174	18	recent	recent	ADJ
ftr-325	4174	19	developments	development	NOUN
ftr-325	4174	20	in	in	ADP
ftr-325	4174	21	federal	federal	ADJ
ftr-325	4174	22	income	income	NOUN
ftr-325	4174	23	taxation	taxation	NOUN
ftr-325	4174	24	715	715	NUM
ftr-325	4174	25	requirement	requirement	NOUN
ftr-325	4174	26	and	and	CCONJ
ftr-325	4174	27	liability	liability	NOUN
ftr-325	4174	28	for	for	ADP
ftr-325	4174	29	the	the	DET
ftr-325	4174	30	tax	tax	NOUN
ftr-325	4174	31	,	,	PUNCT
ftr-325	4174	32	only	only	ADV
ftr-325	4174	33	wages	wage	NOUN
ftr-325	4174	34	that	that	SCONJ
ftr-325	4174	35	the	the	DET
ftr-325	4174	36	employee	employee	NOUN
ftr-325	4174	37	receives	receive	VERB
ftr-325	4174	38	from	from	ADP
ftr-325	4174	39	the	the	DET
ftr-325	4174	40	employer	employer	NOUN
ftr-325	4174	41	in	in	ADP
ftr-325	4174	42	excess	excess	NOUN
ftr-325	4174	43	of	of	ADP
ftr-325	4174	44	$	$	SYM
ftr-325	4174	45	200,000	200,000	NUM
ftr-325	4174	46	for	for	ADP
ftr-325	4174	47	a	a	DET
ftr-325	4174	48	year	year	NOUN
ftr-325	4174	49	are	be	AUX
ftr-325	4174	50	taken	take	VERB
ftr-325	4174	51	into	into	ADP
ftr-325	4174	52	account	account	NOUN
ftr-325	4174	53	,	,	PUNCT
ftr-325	4174	54	and	and	CCONJ
ftr-325	4174	55	the	the	DET
ftr-325	4174	56	employer	employer	NOUN
ftr-325	4174	57	disregards	disregard	VERB
ftr-325	4174	58	the	the	DET
ftr-325	4174	59	employee‘s	employee‘s	PROPN
ftr-325	4174	60	spouse‘s	spouse‘s	PROPN
ftr-325	4174	61	wages	wage	NOUN
ftr-325	4174	62	.	.	PUNCT
ftr-325	4175	1	i.r.c	i.r.c	NOUN
ftr-325	4175	2	.	.	PUNCT
ftr-325	4176	1	§	§	PROPN
ftr-325	4176	2	3102(f	3102(f	NUM
ftr-325	4176	3	)	)	PUNCT
ftr-325	4176	4	.	.	PUNCT
ftr-325	4177	1	the	the	DET
ftr-325	4177	2	employee	employee	NOUN
ftr-325	4177	3	is	be	AUX
ftr-325	4177	4	liable	liable	ADJ
ftr-325	4177	5	for	for	ADP
ftr-325	4177	6	the	the	DET
ftr-325	4177	7	additional	additional	ADJ
ftr-325	4177	8	0.9	0.9	NUM
ftr-325	4177	9	percent	percent	NOUN
ftr-325	4177	10	hi	hi	INTJ
ftr-325	4177	11	tax	tax	NOUN
ftr-325	4177	12	to	to	ADP
ftr-325	4177	13	the	the	DET
ftr-325	4177	14	extent	extent	NOUN
ftr-325	4177	15	the	the	DET
ftr-325	4177	16	tax	tax	NOUN
ftr-325	4177	17	is	be	AUX
ftr-325	4177	18	not	not	PART
ftr-325	4177	19	withheld	withhold	VERB
ftr-325	4177	20	by	by	ADP
ftr-325	4177	21	the	the	DET
ftr-325	4177	22	employer	employer	NOUN
ftr-325	4177	23	.	.	PUNCT
ftr-325	4178	1	section	section	NOUN
ftr-325	4178	2	1402(b	1402(b	NUM
ftr-325	4178	3	)	)	PUNCT
ftr-325	4178	4	,	,	PUNCT
ftr-325	4178	5	as	as	SCONJ
ftr-325	4178	6	amended	amend	VERB
ftr-325	4178	7	,	,	PUNCT
ftr-325	4178	8	imposes	impose	VERB
ftr-325	4178	9	an	an	DET
ftr-325	4178	10	additional	additional	ADJ
ftr-325	4178	11	tax	tax	NOUN
ftr-325	4178	12	of	of	ADP
ftr-325	4178	13	0.9	0.9	NUM
ftr-325	4178	14	percent	percent	NOUN
ftr-325	4178	15	on	on	ADP
ftr-325	4178	16	self	self	NOUN
ftr-325	4178	17	-	-	PUNCT
ftr-325	4178	18	employment	employment	NOUN
ftr-325	4178	19	income	income	NOUN
ftr-325	4178	20	above	above	ADP
ftr-325	4178	21	the	the	DET
ftr-325	4178	22	same	same	ADJ
ftr-325	4178	23	thresholds	threshold	NOUN
ftr-325	4178	24	.	.	PUNCT
ftr-325	4179	1	the	the	DET
ftr-325	4179	2	threshold	threshold	NOUN
ftr-325	4179	3	amount	amount	NOUN
ftr-325	4179	4	is	be	AUX
ftr-325	4179	5	reduced	reduce	VERB
ftr-325	4179	6	(	(	PUNCT
ftr-325	4179	7	but	but	CCONJ
ftr-325	4179	8	not	not	PART
ftr-325	4179	9	below	below	ADP
ftr-325	4179	10	zero	zero	NUM
ftr-325	4179	11	)	)	PUNCT
ftr-325	4179	12	by	by	ADP
ftr-325	4179	13	the	the	DET
ftr-325	4179	14	amount	amount	NOUN
ftr-325	4179	15	of	of	ADP
ftr-325	4179	16	wages	wage	NOUN
ftr-325	4179	17	taken	take	VERB
ftr-325	4179	18	into	into	ADP
ftr-325	4179	19	account	account	NOUN
ftr-325	4179	20	in	in	ADP
ftr-325	4179	21	determining	determine	VERB
ftr-325	4179	22	the	the	DET
ftr-325	4179	23	fica	fica	PROPN
ftr-325	4179	24	tax	tax	PROPN
ftr-325	4179	25	with	with	ADP
ftr-325	4179	26	respect	respect	NOUN
ftr-325	4179	27	to	to	ADP
ftr-325	4179	28	the	the	DET
ftr-325	4179	29	taxpayer	taxpayer	NOUN
ftr-325	4179	30	.	.	PUNCT
ftr-325	4180	1	no	no	DET
ftr-325	4180	2	deduction	deduction	NOUN
ftr-325	4180	3	under	under	ADP
ftr-325	4180	4	§	§	PROPN
ftr-325	4180	5	164(f	164(f	PROPN
ftr-325	4180	6	)	)	PUNCT
ftr-325	4180	7	is	be	AUX
ftr-325	4180	8	allowed	allow	VERB
ftr-325	4180	9	for	for	ADP
ftr-325	4180	10	the	the	DET
ftr-325	4180	11	additional	additional	ADJ
ftr-325	4180	12	seca	seca	PROPN
ftr-325	4180	13	tax	tax	NOUN
ftr-325	4180	14	,	,	PUNCT
ftr-325	4180	15	and	and	CCONJ
ftr-325	4180	16	the	the	DET
ftr-325	4180	17	alternative	alternative	ADJ
ftr-325	4180	18	deduction	deduction	NOUN
ftr-325	4180	19	under	under	ADP
ftr-325	4180	20	§	§	PROPN
ftr-325	4180	21	1402(a)(12	1402(a)(12	NUM
ftr-325	4180	22	)	)	PUNCT
ftr-325	4180	23	is	be	AUX
ftr-325	4180	24	determined	determine	VERB
ftr-325	4180	25	without	without	ADP
ftr-325	4180	26	regard	regard	NOUN
ftr-325	4180	27	to	to	ADP
ftr-325	4180	28	the	the	DET
ftr-325	4180	29	additional	additional	ADJ
ftr-325	4180	30	seca	seca	PROPN
ftr-325	4180	31	tax	tax	NOUN
ftr-325	4180	32	rate	rate	NOUN
ftr-325	4180	33	.	.	PUNCT
ftr-325	4181	1	the	the	DET
ftr-325	4181	2	additional	additional	ADJ
ftr-325	4181	3	tax	tax	NOUN
ftr-325	4181	4	applies	apply	VERB
ftr-325	4181	5	to	to	ADP
ftr-325	4181	6	wages	wage	NOUN
ftr-325	4181	7	received	receive	VERB
ftr-325	4181	8	in	in	ADP
ftr-325	4181	9	taxable	taxable	ADJ
ftr-325	4181	10	years	year	NOUN
ftr-325	4181	11	after	after	ADP
ftr-325	4181	12	12/31/12	12/31/12	PROPN
ftr-325	4181	13	.	.	PUNCT
ftr-325	4181	14	a.	a.	PROPN
ftr-325	4181	15	proposed	propose	VERB
ftr-325	4181	16	regulations	regulation	NOUN
ftr-325	4181	17	relating	relate	VERB
ftr-325	4181	18	to	to	ADP
ftr-325	4181	19	the	the	DET
ftr-325	4181	20	additional	additional	ADJ
ftr-325	4181	21	medicare	medicare	PROPN
ftr-325	4181	22	tax	tax	NOUN
ftr-325	4181	23	.	.	PUNCT
ftr-325	4182	1	reg-130074	reg-130074	PROPN
ftr-325	4182	2	-	-	PUNCT
ftr-325	4182	3	11	11	NUM
ftr-325	4182	4	,	,	PUNCT
ftr-325	4182	5	rules	rule	NOUN
ftr-325	4182	6	relating	relate	VERB
ftr-325	4182	7	to	to	ADP
ftr-325	4182	8	additional	additional	ADJ
ftr-325	4182	9	medicare	medicare	PROPN
ftr-325	4182	10	tax	tax	NOUN
ftr-325	4182	11	,	,	PUNCT
ftr-325	4182	12	77	77	NUM
ftr-325	4182	13	f.r	f.r	NOUN
ftr-325	4182	14	.	.	PROPN
ftr-325	4182	15	72268	72268	NUM
ftr-325	4182	16	(	(	PUNCT
ftr-325	4182	17	12/05/12	12/05/12	NUM
ftr-325	4182	18	)	)	PUNCT
ftr-325	4182	19	.	.	PUNCT
ftr-325	4183	1	proposed	propose	VERB
ftr-325	4183	2	regulations	regulation	NOUN
ftr-325	4183	3	under	under	ADP
ftr-325	4183	4	§	§	PROPN
ftr-325	4183	5	§	§	PROPN
ftr-325	4183	6	1401	1401	NUM
ftr-325	4183	7	,	,	PUNCT
ftr-325	4183	8	3101	3101	NUM
ftr-325	4183	9	,	,	PUNCT
ftr-325	4183	10	and	and	CCONJ
ftr-325	4183	11	3102	3102	NUM
ftr-325	4183	12	,	,	PUNCT
ftr-325	4183	13	relating	relate	VERB
ftr-325	4183	14	to	to	ADP
ftr-325	4183	15	additional	additional	ADJ
ftr-325	4183	16	hospital	hospital	NOUN
ftr-325	4183	17	insurance	insurance	NOUN
ftr-325	4183	18	tax	tax	NOUN
ftr-325	4183	19	on	on	ADP
ftr-325	4183	20	income	income	NOUN
ftr-325	4183	21	above	above	ADP
ftr-325	4183	22	threshold	threshold	NOUN
ftr-325	4183	23	amounts	amount	NOUN
ftr-325	4183	24	(	(	PUNCT
ftr-325	4183	25	―additional	―additional	PROPN
ftr-325	4183	26	medicare	medicare	PROPN
ftr-325	4183	27	tax‖	tax‖	PUNCT
ftr-325	4183	28	)	)	PUNCT
ftr-325	4183	29	,	,	PUNCT
ftr-325	4183	30	as	as	SCONJ
ftr-325	4183	31	added	add	VERB
ftr-325	4183	32	by	by	ADP
ftr-325	4183	33	the	the	DET
ftr-325	4183	34	affordable	affordable	PROPN
ftr-325	4183	35	care	care	PROPN
ftr-325	4183	36	act	act	PROPN
ftr-325	4183	37	.	.	PUNCT
ftr-325	4184	1	specifically	specifically	ADV
ftr-325	4184	2	,	,	PUNCT
ftr-325	4184	3	these	these	DET
ftr-325	4184	4	proposed	propose	VERB
ftr-325	4184	5	regulations	regulation	NOUN
ftr-325	4184	6	provide	provide	VERB
ftr-325	4184	7	guidance	guidance	NOUN
ftr-325	4184	8	for	for	ADP
ftr-325	4184	9	employers	employer	NOUN
ftr-325	4184	10	and	and	CCONJ
ftr-325	4184	11	individuals	individual	NOUN
ftr-325	4184	12	relating	relate	VERB
ftr-325	4184	13	to	to	ADP
ftr-325	4184	14	the	the	DET
ftr-325	4184	15	implementation	implementation	NOUN
ftr-325	4184	16	of	of	ADP
ftr-325	4184	17	additional	additional	ADJ
ftr-325	4184	18	medicare	medicare	PROPN
ftr-325	4184	19	tax	tax	NOUN
ftr-325	4184	20	.	.	PUNCT
ftr-325	4185	1	this	this	DET
ftr-325	4185	2	document	document	NOUN
ftr-325	4185	3	also	also	ADV
ftr-325	4185	4	contains	contain	VERB
ftr-325	4185	5	proposed	proposed	ADJ
ftr-325	4185	6	regulations	regulation	NOUN
ftr-325	4185	7	relating	relate	VERB
ftr-325	4185	8	to	to	ADP
ftr-325	4185	9	the	the	DET
ftr-325	4185	10	requirement	requirement	NOUN
ftr-325	4185	11	to	to	PART
ftr-325	4185	12	file	file	VERB
ftr-325	4185	13	a	a	DET
ftr-325	4185	14	return	return	NOUN
ftr-325	4185	15	reporting	report	VERB
ftr-325	4185	16	additional	additional	ADJ
ftr-325	4185	17	medicare	medicare	PROPN
ftr-325	4185	18	tax	tax	NOUN
ftr-325	4185	19	,	,	PUNCT
ftr-325	4185	20	the	the	DET
ftr-325	4185	21	employer	employer	NOUN
ftr-325	4185	22	process	process	NOUN
ftr-325	4185	23	for	for	ADP
ftr-325	4185	24	making	make	VERB
ftr-325	4185	25	adjustments	adjustment	NOUN
ftr-325	4185	26	of	of	ADP
ftr-325	4185	27	underpayments	underpayment	NOUN
ftr-325	4185	28	and	and	CCONJ
ftr-325	4185	29	overpayments	overpayment	NOUN
ftr-325	4185	30	of	of	ADP
ftr-325	4185	31	additional	additional	ADJ
ftr-325	4185	32	medicare	medicare	PROPN
ftr-325	4185	33	tax	tax	NOUN
ftr-325	4185	34	,	,	PUNCT
ftr-325	4185	35	and	and	CCONJ
ftr-325	4185	36	the	the	DET
ftr-325	4185	37	employer	employer	NOUN
ftr-325	4185	38	and	and	CCONJ
ftr-325	4185	39	employee	employee	NOUN
ftr-325	4185	40	processes	process	NOUN
ftr-325	4185	41	for	for	ADP
ftr-325	4185	42	filing	file	VERB
ftr-325	4185	43	a	a	DET
ftr-325	4185	44	claim	claim	NOUN
ftr-325	4185	45	for	for	ADP
ftr-325	4185	46	refund	refund	NOUN
ftr-325	4185	47	for	for	ADP
ftr-325	4185	48	an	an	DET
ftr-325	4185	49	overpayment	overpayment	NOUN
ftr-325	4185	50	of	of	ADP
ftr-325	4185	51	additional	additional	ADJ
ftr-325	4185	52	medicare	medicare	PROPN
ftr-325	4185	53	tax	tax	NOUN
ftr-325	4185	54	.	.	PUNCT
ftr-325	4186	1			X
ftr-325	4187	1	the	the	DET
ftr-325	4187	2	changes	change	NOUN
ftr-325	4187	3	to	to	ADP
ftr-325	4187	4	§	§	PROPN
ftr-325	4187	5	§	§	PROPN
ftr-325	4187	6	1401	1401	NUM
ftr-325	4187	7	and	and	CCONJ
ftr-325	4187	8	3102	3102	NUM
ftr-325	4187	9	are	be	AUX
ftr-325	4187	10	effective	effective	ADJ
ftr-325	4187	11	for	for	ADP
ftr-325	4187	12	tax	tax	NOUN
ftr-325	4187	13	years	year	NOUN
ftr-325	4187	14	beginning	begin	VERB
ftr-325	4187	15	after	after	ADP
ftr-325	4187	16	12/31/12	12/31/12	NUM
ftr-325	4187	17	,	,	PUNCT
ftr-325	4187	18	and	and	CCONJ
ftr-325	4187	19	taxpayers	taxpayer	NOUN
ftr-325	4187	20	may	may	AUX
ftr-325	4187	21	rely	rely	VERB
ftr-325	4187	22	on	on	ADP
ftr-325	4187	23	the	the	DET
ftr-325	4187	24	proposed	propose	VERB
ftr-325	4187	25	regulations	regulation	NOUN
ftr-325	4187	26	for	for	ADP
ftr-325	4187	27	purposes	purpose	NOUN
ftr-325	4187	28	of	of	ADP
ftr-325	4187	29	complying	comply	VERB
ftr-325	4187	30	with	with	ADP
ftr-325	4187	31	these	these	DET
ftr-325	4187	32	section	section	NOUN
ftr-325	4187	33	until	until	ADP
ftr-325	4187	34	the	the	DET
ftr-325	4187	35	effective	effective	ADJ
ftr-325	4187	36	date	date	NOUN
ftr-325	4187	37	of	of	ADP
ftr-325	4187	38	the	the	DET
ftr-325	4187	39	final	final	ADJ
ftr-325	4187	40	regulations	regulation	NOUN
ftr-325	4187	41	,	,	PUNCT
ftr-325	4187	42	which	which	PRON
ftr-325	4187	43	are	be	AUX
ftr-325	4187	44	expected	expect	VERB
ftr-325	4187	45	to	to	PART
ftr-325	4187	46	be	be	AUX
ftr-325	4187	47	made	make	VERB
ftr-325	4187	48	final	final	ADJ
ftr-325	4187	49	during	during	ADP
ftr-325	4187	50	2013	2013	NUM
ftr-325	4187	51	and	and	CCONJ
ftr-325	4187	52	will	will	AUX
ftr-325	4187	53	be	be	AUX
ftr-325	4187	54	applicable	applicable	ADJ
ftr-325	4187	55	to	to	ADP
ftr-325	4187	56	tax	tax	NOUN
ftr-325	4187	57	years	year	NOUN
ftr-325	4187	58	beginning	begin	VERB
ftr-325	4187	59	after	after	ADP
ftr-325	4187	60	12/31/13	12/31/13	PROPN
ftr-325	4187	61	.	.	PUNCT
ftr-325	4188	1			PROPN
ftr-325	4188	2	faqs	faqs	PROPN
ftr-325	4188	3	to	to	ADP
ftr-325	4188	4	the	the	DET
ftr-325	4188	5	additional	additional	ADJ
ftr-325	4188	6	medicare	medicare	PROPN
ftr-325	4188	7	tax	tax	NOUN
ftr-325	4188	8	were	be	AUX
ftr-325	4188	9	released	release	VERB
ftr-325	4188	10	by	by	ADP
ftr-325	4188	11	the	the	DET
ftr-325	4188	12	irs	irs	PROPN
ftr-325	4188	13	on	on	ADP
ftr-325	4188	14	11/30/12	11/30/12	PROPN
ftr-325	4188	15	,	,	PUNCT
ftr-325	4188	16	2012	2012	NUM
ftr-325	4188	17	-	-	SYM
ftr-325	4188	18	tnt	tnt	PROPN
ftr-325	4188	19	232	232	NUM
ftr-325	4188	20	-	-	SYM
ftr-325	4188	21	48	48	NUM
ftr-325	4188	22	.	.	PUNCT
ftr-325	4189	1	b.	b.	PROPN
ftr-325	4189	2	self	self	NOUN
ftr-325	4189	3	-	-	PUNCT
ftr-325	4189	4	employment	employment	NOUN
ftr-325	4189	5	taxes	taxis	NOUN
ftr-325	4189	6	1	1	NUM
ftr-325	4189	7	.	.	X
ftr-325	4190	1	llc	llc	PROPN
ftr-325	4190	2	guaranteed	guarantee	VERB
ftr-325	4190	3	payments	payment	NOUN
ftr-325	4190	4	are	be	AUX
ftr-325	4190	5	subject	subject	ADJ
ftr-325	4190	6	to	to	ADP
ftr-325	4190	7	selfemployment	selfemployment	NOUN
ftr-325	4190	8	tax	tax	NOUN
ftr-325	4190	9	;	;	PUNCT
ftr-325	4190	10	the	the	DET
ftr-325	4190	11	members	member	NOUN
ftr-325	4190	12	are	be	AUX
ftr-325	4190	13	held	hold	VERB
ftr-325	4190	14	to	to	ADP
ftr-325	4190	15	their	their	PRON
ftr-325	4190	16	reporting	reporting	NOUN
ftr-325	4190	17	positions	position	NOUN
ftr-325	4190	18	.	.	PUNCT
ftr-325	4191	1	howell	howell	PROPN
ftr-325	4191	2	v.	v.	PROPN
ftr-325	4191	3	commissioner	commissioner	PROPN
ftr-325	4191	4	,	,	PUNCT
ftr-325	4191	5	t.c	t.c	PROPN
ftr-325	4191	6	.	.	PROPN
ftr-325	4191	7	memo	memo	NOUN
ftr-325	4191	8	.	.	PUNCT
ftr-325	4192	1	2012	2012	NUM
ftr-325	4192	2	-	-	SYM
ftr-325	4192	3	303	303	NUM
ftr-325	4192	4	(	(	PUNCT
ftr-325	4192	5	11/1/12	11/1/12	NUM
ftr-325	4192	6	)	)	PUNCT
ftr-325	4192	7	.	.	PUNCT
ftr-325	4193	1	mr	mr	PROPN
ftr-325	4193	2	.	.	PROPN
ftr-325	4193	3	howell	howell	PROPN
ftr-325	4193	4	and	and	CCONJ
ftr-325	4193	5	mr	mr	PROPN
ftr-325	4193	6	.	.	PROPN
ftr-325	4193	7	bruzee	bruzee	PROPN
ftr-325	4193	8	formed	form	VERB
ftr-325	4193	9	a	a	DET
ftr-325	4193	10	limited	limited	ADJ
ftr-325	4193	11	liability	liability	NOUN
ftr-325	4193	12	company	company	NOUN
ftr-325	4193	13	to	to	PART
ftr-325	4193	14	develop	develop	VERB
ftr-325	4193	15	medical	medical	ADJ
ftr-325	4193	16	technology	technology	NOUN
ftr-325	4193	17	.	.	PUNCT
ftr-325	4194	1	mrs	mrs	PROPN
ftr-325	4194	2	.	.	PROPN
ftr-325	4194	3	howell	howell	PROPN
ftr-325	4194	4	(	(	PUNCT
ftr-325	4194	5	the	the	DET
ftr-325	4194	6	taxpayer	taxpayer	NOUN
ftr-325	4194	7	)	)	PUNCT
ftr-325	4194	8	,	,	PUNCT
ftr-325	4194	9	however	however	ADV
ftr-325	4194	10	was	be	AUX
ftr-325	4194	11	named	name	VERB
ftr-325	4194	12	as	as	ADP
ftr-325	4194	13	a	a	DET
ftr-325	4194	14	60	60	NUM
ftr-325	4194	15	percent	percent	NOUN
ftr-325	4194	16	member	member	NOUN
ftr-325	4194	17	of	of	ADP
ftr-325	4194	18	the	the	DET
ftr-325	4194	19	llc	llc	PROPN
ftr-325	4194	20	instead	instead	ADV
ftr-325	4194	21	of	of	ADP
ftr-325	4194	22	mr	mr	PROPN
ftr-325	4194	23	.	.	PROPN
ftr-325	4194	24	howell	howell	PROPN
ftr-325	4194	25	because	because	SCONJ
ftr-325	4194	26	she	she	PRON
ftr-325	4194	27	had	have	VERB
ftr-325	4194	28	a	a	DET
ftr-325	4194	29	better	well	ADJ
ftr-325	4194	30	credit	credit	NOUN
ftr-325	4194	31	rating	rating	NOUN
ftr-325	4194	32	and	and	CCONJ
ftr-325	4194	33	the	the	DET
ftr-325	4194	34	parties	party	NOUN
ftr-325	4194	35	intended	intend	VERB
ftr-325	4194	36	to	to	PART
ftr-325	4194	37	use	use	VERB
ftr-325	4194	38	her	her	PRON
ftr-325	4194	39	personal	personal	ADJ
ftr-325	4194	40	credit	credit	NOUN
ftr-325	4194	41	card	card	NOUN
ftr-325	4194	42	for	for	ADP
ftr-325	4194	43	llc	llc	PROPN
ftr-325	4194	44	expenditures	expenditure	NOUN
ftr-325	4194	45	.	.	PUNCT
ftr-325	4195	1	the	the	DET
ftr-325	4195	2	llc	llc	PROPN
ftr-325	4195	3	members	member	NOUN
ftr-325	4195	4	were	be	AUX
ftr-325	4195	5	compensated	compensate	VERB
ftr-325	4195	6	with	with	ADP
ftr-325	4195	7	payments	payment	NOUN
ftr-325	4195	8	deducted	deduct	VERB
ftr-325	4195	9	716	716	NUM
ftr-325	4195	10	florida	florida	PROPN
ftr-325	4195	11	tax	tax	NOUN
ftr-325	4195	12	review	review	NOUN
ftr-325	4195	13	[	[	X
ftr-325	4195	14	vol	vol	NOUN
ftr-325	4195	15	.	.	PUNCT
ftr-325	4195	16	13:10	13:10	NUM
ftr-325	4195	17	by	by	ADP
ftr-325	4195	18	the	the	DET
ftr-325	4195	19	llc	llc	PROPN
ftr-325	4195	20	as	as	ADP
ftr-325	4195	21	guaranteed	guarantee	VERB
ftr-325	4195	22	payments	payment	NOUN
ftr-325	4195	23	.	.	PUNCT
ftr-325	4196	1	under	under	ADP
ftr-325	4196	2	§	§	PROPN
ftr-325	4196	3	1402(a)(13	1402(a)(13	NUM
ftr-325	4196	4	)	)	PUNCT
ftr-325	4196	5	a	a	DET
ftr-325	4196	6	limited	limited	ADJ
ftr-325	4196	7	partner‘s	partner‘s	ADJ
ftr-325	4196	8	distributive	distributive	ADJ
ftr-325	4196	9	share	share	NOUN
ftr-325	4196	10	of	of	ADP
ftr-325	4196	11	partnership	partnership	NOUN
ftr-325	4196	12	income	income	NOUN
ftr-325	4196	13	is	be	AUX
ftr-325	4196	14	excluded	exclude	VERB
ftr-325	4196	15	from	from	ADP
ftr-325	4196	16	wages	wage	NOUN
ftr-325	4196	17	for	for	ADP
ftr-325	4196	18	selfemployment	selfemployment	NOUN
ftr-325	4196	19	tax	tax	NOUN
ftr-325	4196	20	purposes	purpose	NOUN
ftr-325	4196	21	except	except	SCONJ
ftr-325	4196	22	for	for	ADP
ftr-325	4196	23	guaranteed	guarantee	VERB
ftr-325	4196	24	payments	payment	NOUN
ftr-325	4196	25	under	under	ADP
ftr-325	4196	26	§	§	PROPN
ftr-325	4196	27	707(c	707(c	PROPN
ftr-325	4196	28	)	)	PUNCT
ftr-325	4196	29	for	for	ADP
ftr-325	4196	30	services	service	NOUN
ftr-325	4196	31	rendered	render	VERB
ftr-325	4196	32	to	to	ADP
ftr-325	4196	33	the	the	DET
ftr-325	4196	34	partnership	partnership	NOUN
ftr-325	4196	35	.	.	PUNCT
ftr-325	4197	1	the	the	DET
ftr-325	4197	2	tax	tax	NOUN
ftr-325	4197	3	court	court	NOUN
ftr-325	4197	4	(	(	PUNCT
ftr-325	4197	5	judge	judge	NOUN
ftr-325	4197	6	marvel	marvel	PROPN
ftr-325	4197	7	)	)	PUNCT
ftr-325	4197	8	rejected	reject	VERB
ftr-325	4197	9	the	the	DET
ftr-325	4197	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4197	11	argument	argument	NOUN
ftr-325	4197	12	that	that	SCONJ
ftr-325	4197	13	the	the	DET
ftr-325	4197	14	payments	payment	NOUN
ftr-325	4197	15	were	be	AUX
ftr-325	4197	16	distributions	distribution	NOUN
ftr-325	4197	17	of	of	ADP
ftr-325	4197	18	partnership	partnership	NOUN
ftr-325	4197	19	share	share	VERB
ftr-325	4197	20	not	not	PART
ftr-325	4197	21	subject	subject	VERB
ftr-325	4197	22	to	to	ADP
ftr-325	4197	23	employment	employment	NOUN
ftr-325	4197	24	tax	tax	NOUN
ftr-325	4197	25	.	.	PUNCT
ftr-325	4198	1	the	the	DET
ftr-325	4198	2	court	court	NOUN
ftr-325	4198	3	held	hold	VERB
ftr-325	4198	4	that	that	SCONJ
ftr-325	4198	5	the	the	DET
ftr-325	4198	6	taxpayer	taxpayer	NOUN
ftr-325	4198	7	was	be	AUX
ftr-325	4198	8	bound	bind	VERB
ftr-325	4198	9	by	by	ADP
ftr-325	4198	10	the	the	DET
ftr-325	4198	11	characterization	characterization	NOUN
ftr-325	4198	12	of	of	ADP
ftr-325	4198	13	the	the	DET
ftr-325	4198	14	payments	payment	NOUN
ftr-325	4198	15	on	on	ADP
ftr-325	4198	16	the	the	DET
ftr-325	4198	17	partnership	partnership	NOUN
ftr-325	4198	18	returns	return	NOUN
ftr-325	4198	19	,	,	PUNCT
ftr-325	4198	20	which	which	PRON
ftr-325	4198	21	she	she	PRON
ftr-325	4198	22	signed	sign	VERB
ftr-325	4198	23	,	,	PUNCT
ftr-325	4198	24	noting	note	VERB
ftr-325	4198	25	that	that	SCONJ
ftr-325	4198	26	taxpayers	taxpayer	NOUN
ftr-325	4198	27	are	be	AUX
ftr-325	4198	28	free	free	ADJ
ftr-325	4198	29	to	to	PART
ftr-325	4198	30	organize	organize	VERB
ftr-325	4198	31	their	their	PRON
ftr-325	4198	32	affairs	affair	NOUN
ftr-325	4198	33	as	as	SCONJ
ftr-325	4198	34	they	they	PRON
ftr-325	4198	35	choose	choose	VERB
ftr-325	4198	36	,	,	PUNCT
ftr-325	4198	37	but	but	CCONJ
ftr-325	4198	38	that	that	SCONJ
ftr-325	4198	39	a	a	DET
ftr-325	4198	40	taxpayer	taxpayer	NOUN
ftr-325	4198	41	―may	―may	PUNCT
ftr-325	4198	42	not	not	PART
ftr-325	4198	43	enjoy	enjoy	VERB
ftr-325	4198	44	the	the	DET
ftr-325	4198	45	benefit	benefit	NOUN
ftr-325	4198	46	of	of	ADP
ftr-325	4198	47	some	some	DET
ftr-325	4198	48	other	other	ADJ
ftr-325	4198	49	route	route	NOUN
ftr-325	4198	50	he	he	PRON
ftr-325	4198	51	might	might	AUX
ftr-325	4198	52	have	have	AUX
ftr-325	4198	53	chosen	choose	VERB
ftr-325	4198	54	to	to	PART
ftr-325	4198	55	follow	follow	VERB
ftr-325	4198	56	but	but	CCONJ
ftr-325	4198	57	did	do	VERB
ftr-325	4198	58	not.‖	not.‖	NOUN
ftr-325	4198	59	the	the	DET
ftr-325	4198	60	court	court	NOUN
ftr-325	4198	61	also	also	ADV
ftr-325	4198	62	observed	observe	VERB
ftr-325	4198	63	that	that	SCONJ
ftr-325	4198	64	the	the	DET
ftr-325	4198	65	taxpayer	taxpayer	NOUN
ftr-325	4198	66	introduced	introduce	VERB
ftr-325	4198	67	no	no	DET
ftr-325	4198	68	evidence	evidence	NOUN
ftr-325	4198	69	to	to	PART
ftr-325	4198	70	prove	prove	VERB
ftr-325	4198	71	that	that	SCONJ
ftr-325	4198	72	the	the	DET
ftr-325	4198	73	payments	payment	NOUN
ftr-325	4198	74	to	to	ADP
ftr-325	4198	75	mrs	mrs	PROPN
ftr-325	4198	76	.	.	PROPN
ftr-325	4198	77	howell	howell	PROPN
ftr-325	4198	78	were	be	AUX
ftr-325	4198	79	not	not	PART
ftr-325	4198	80	in	in	ADP
ftr-325	4198	81	substance	substance	NOUN
ftr-325	4198	82	guaranteed	guarantee	VERB
ftr-325	4198	83	payments	payment	NOUN
ftr-325	4198	84	.	.	PUNCT
ftr-325	4199	1	the	the	DET
ftr-325	4199	2	court	court	NOUN
ftr-325	4199	3	indicated	indicate	VERB
ftr-325	4199	4	that	that	SCONJ
ftr-325	4199	5	although	although	SCONJ
ftr-325	4199	6	mrs	mrs	PROPN
ftr-325	4199	7	.	.	PROPN
ftr-325	4199	8	howell‘s	howell‘s	PROPN
ftr-325	4199	9	services	service	NOUN
ftr-325	4199	10	were	be	AUX
ftr-325	4199	11	minimal	minimal	ADJ
ftr-325	4199	12	in	in	ADP
ftr-325	4199	13	contrast	contrast	NOUN
ftr-325	4199	14	to	to	ADP
ftr-325	4199	15	the	the	DET
ftr-325	4199	16	management	management	NOUN
ftr-325	4199	17	services	service	NOUN
ftr-325	4199	18	of	of	ADP
ftr-325	4199	19	her	her	PRON
ftr-325	4199	20	husband	husband	NOUN
ftr-325	4199	21	pursuant	pursuant	ADJ
ftr-325	4199	22	to	to	ADP
ftr-325	4199	23	a	a	DET
ftr-325	4199	24	contract	contract	NOUN
ftr-325	4199	25	signed	sign	VERB
ftr-325	4199	26	by	by	ADP
ftr-325	4199	27	mrs	mrs	PROPN
ftr-325	4199	28	.	.	PROPN
ftr-325	4199	29	howell	howell	PROPN
ftr-325	4199	30	on	on	ADP
ftr-325	4199	31	behalf	behalf	NOUN
ftr-325	4199	32	of	of	ADP
ftr-325	4199	33	the	the	DET
ftr-325	4199	34	partnership	partnership	NOUN
ftr-325	4199	35	,	,	PUNCT
ftr-325	4199	36	mrs	mrs	PROPN
ftr-325	4199	37	.	.	PROPN
ftr-325	4199	38	howell	howell	PROPN
ftr-325	4199	39	provided	provide	VERB
ftr-325	4199	40	marketing	marketing	NOUN
ftr-325	4199	41	advice	advice	NOUN
ftr-325	4199	42	,	,	PUNCT
ftr-325	4199	43	signed	sign	VERB
ftr-325	4199	44	documents	document	NOUN
ftr-325	4199	45	,	,	PUNCT
ftr-325	4199	46	entered	enter	VERB
ftr-325	4199	47	into	into	ADP
ftr-325	4199	48	contracts	contract	NOUN
ftr-325	4199	49	on	on	ADP
ftr-325	4199	50	behalf	behalf	NOUN
ftr-325	4199	51	of	of	ADP
ftr-325	4199	52	the	the	DET
ftr-325	4199	53	llc	llc	NOUN
ftr-325	4199	54	,	,	PUNCT
ftr-325	4199	55	and	and	CCONJ
ftr-325	4199	56	allowed	allow	VERB
ftr-325	4199	57	the	the	DET
ftr-325	4199	58	llc	llc	PROPN
ftr-325	4199	59	to	to	PART
ftr-325	4199	60	use	use	VERB
ftr-325	4199	61	her	her	PRON
ftr-325	4199	62	credit	credit	NOUN
ftr-325	4199	63	card	card	NOUN
ftr-325	4199	64	and	and	CCONJ
ftr-325	4199	65	credit	credit	NOUN
ftr-325	4199	66	rating	rating	NOUN
ftr-325	4199	67	.	.	PUNCT
ftr-325	4200	1	the	the	DET
ftr-325	4200	2	court	court	NOUN
ftr-325	4200	3	thus	thus	ADV
ftr-325	4200	4	found	find	VERB
ftr-325	4200	5	that	that	SCONJ
ftr-325	4200	6	mrs	mrs	PROPN
ftr-325	4200	7	.	.	PROPN
ftr-325	4200	8	howell	howell	PROPN
ftr-325	4200	9	was	be	AUX
ftr-325	4200	10	not	not	PART
ftr-325	4200	11	merely	merely	ADV
ftr-325	4200	12	a	a	DET
ftr-325	4200	13	passive	passive	ADJ
ftr-325	4200	14	investor	investor	NOUN
ftr-325	4200	15	in	in	ADP
ftr-325	4200	16	the	the	DET
ftr-325	4200	17	llc	llc	PROPN
ftr-325	4200	18	.	.	PUNCT
ftr-325	4201	1	the	the	DET
ftr-325	4201	2	guaranteed	guarantee	VERB
ftr-325	4201	3	payments	payment	NOUN
ftr-325	4201	4	were	be	AUX
ftr-325	4201	5	not	not	PART
ftr-325	4201	6	,	,	PUNCT
ftr-325	4201	7	therefore	therefore	ADV
ftr-325	4201	8	,	,	PUNCT
ftr-325	4201	9	excluded	exclude	VERB
ftr-325	4201	10	from	from	ADP
ftr-325	4201	11	wages	wage	NOUN
ftr-325	4201	12	.	.	PUNCT
ftr-325	4202	1	2	2	X
ftr-325	4202	2	.	.	X
ftr-325	4202	3	good	good	ADJ
ftr-325	4202	4	preaching	preaching	NOUN
ftr-325	4202	5	at	at	ADP
ftr-325	4202	6	home	home	NOUN
ftr-325	4202	7	does	do	AUX
ftr-325	4202	8	not	not	PART
ftr-325	4202	9	avoid	avoid	VERB
ftr-325	4202	10	selfemployment	selfemployment	NOUN
ftr-325	4202	11	tax	tax	NOUN
ftr-325	4202	12	for	for	ADP
ftr-325	4202	13	this	this	DET
ftr-325	4202	14	carpenter	carpenter	NOUN
ftr-325	4202	15	.	.	PUNCT
ftr-325	4203	1	good	good	PROPN
ftr-325	4203	2	v.	v.	ADP
ftr-325	4203	3	commissioner	commissioner	PROPN
ftr-325	4203	4	,	,	PUNCT
ftr-325	4203	5	t.c	t.c	PROPN
ftr-325	4203	6	.	.	PROPN
ftr-325	4203	7	memo	memo	NOUN
ftr-325	4203	8	2012	2012	NUM
ftr-325	4203	9	-	-	SYM
ftr-325	4203	10	323	323	NUM
ftr-325	4203	11	(	(	PUNCT
ftr-325	4203	12	11/20/12	11/20/12	NUM
ftr-325	4203	13	)	)	PUNCT
ftr-325	4203	14	.	.	PUNCT
ftr-325	4204	1	the	the	DET
ftr-325	4204	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-325	4204	3	claimed	claim	VERB
ftr-325	4204	4	ministry	ministry	NOUN
ftr-325	4204	5	for	for	PART
ftr-325	4204	6	prepare	prepare	VERB
ftr-325	4204	7	the	the	DET
ftr-325	4204	8	way	way	NOUN
ftr-325	4204	9	ministries	ministry	NOUN
ftr-325	4204	10	,	,	PUNCT
ftr-325	4204	11	formed	form	VERB
ftr-325	4204	12	based	base	VERB
ftr-325	4204	13	on	on	ADP
ftr-325	4204	14	various	various	ADJ
ftr-325	4204	15	books	book	NOUN
ftr-325	4204	16	about	about	ADP
ftr-325	4204	17	churches	church	NOUN
ftr-325	4204	18	and	and	CCONJ
ftr-325	4204	19	taxes	taxis	NOUN
ftr-325	4204	20	,	,	PUNCT
ftr-325	4204	21	did	do	AUX
ftr-325	4204	22	not	not	PART
ftr-325	4204	23	exempt	exempt	VERB
ftr-325	4204	24	the	the	DET
ftr-325	4204	25	taxpayer‘s	taxpayer‘s	ADJ
ftr-325	4204	26	income	income	NOUN
ftr-325	4204	27	from	from	ADP
ftr-325	4204	28	various	various	ADJ
ftr-325	4204	29	services	service	NOUN
ftr-325	4204	30	from	from	ADP
ftr-325	4204	31	self	self	NOUN
ftr-325	4204	32	-	-	PUNCT
ftr-325	4204	33	employment	employment	NOUN
ftr-325	4204	34	tax	tax	NOUN
ftr-325	4204	35	under	under	ADP
ftr-325	4204	36	the	the	DET
ftr-325	4204	37	minister	minister	NOUN
ftr-325	4204	38	exception	exception	NOUN
ftr-325	4204	39	of	of	ADP
ftr-325	4204	40	§	§	PROPN
ftr-325	4204	41	1402(c)(4	1402(c)(4	NUM
ftr-325	4204	42	)	)	PUNCT
ftr-325	4204	43	.	.	PUNCT
ftr-325	4205	1	taxpayer‘s	taxpayer‘s	X
ftr-325	4205	2	receipts	receipt	NOUN
ftr-325	4205	3	were	be	AUX
ftr-325	4205	4	also	also	ADV
ftr-325	4205	5	otherwise	otherwise	ADV
ftr-325	4205	6	includible	includible	ADJ
ftr-325	4205	7	in	in	ADP
ftr-325	4205	8	gross	gross	ADJ
ftr-325	4205	9	income	income	NOUN
ftr-325	4205	10	.	.	PUNCT
ftr-325	4206	1	the	the	DET
ftr-325	4206	2	tax	tax	NOUN
ftr-325	4206	3	court	court	NOUN
ftr-325	4206	4	(	(	PUNCT
ftr-325	4206	5	judge	judge	NOUN
ftr-325	4206	6	marvel	marvel	PROPN
ftr-325	4206	7	)	)	PUNCT
ftr-325	4206	8	concluded	conclude	VERB
ftr-325	4206	9	that	that	SCONJ
ftr-325	4206	10	the	the	DET
ftr-325	4206	11	taxpayer	taxpayer	NOUN
ftr-325	4206	12	failed	fail	VERB
ftr-325	4206	13	to	to	PART
ftr-325	4206	14	provide	provide	VERB
ftr-325	4206	15	any	any	DET
ftr-325	4206	16	credible	credible	ADJ
ftr-325	4206	17	evidence	evidence	NOUN
ftr-325	4206	18	that	that	SCONJ
ftr-325	4206	19	he	he	PRON
ftr-325	4206	20	was	be	AUX
ftr-325	4206	21	a	a	DET
ftr-325	4206	22	minister	minister	NOUN
ftr-325	4206	23	of	of	ADP
ftr-325	4206	24	a	a	DET
ftr-325	4206	25	church	church	NOUN
ftr-325	4206	26	and	and	CCONJ
ftr-325	4206	27	held	hold	VERB
ftr-325	4206	28	the	the	DET
ftr-325	4206	29	taxpayer	taxpayer	NOUN
ftr-325	4206	30	liable	liable	ADJ
ftr-325	4206	31	for	for	ADP
ftr-325	4206	32	fraud	fraud	NOUN
ftr-325	4206	33	penalties	penalty	NOUN
ftr-325	4206	34	.	.	PUNCT
ftr-325	4207	1	3	3	X
ftr-325	4207	2	.	.	X
ftr-325	4207	3	local	local	ADJ
ftr-325	4207	4	police	police	NOUN
ftr-325	4207	5	officers	officer	NOUN
ftr-325	4207	6	working	work	VERB
ftr-325	4207	7	off	off	ADP
ftr-325	4207	8	-	-	PUNCT
ftr-325	4207	9	duty	duty	NOUN
ftr-325	4207	10	security	security	NOUN
ftr-325	4207	11	jobs	job	NOUN
ftr-325	4207	12	are	be	AUX
ftr-325	4207	13	independent	independent	ADJ
ftr-325	4207	14	contractors	contractor	NOUN
ftr-325	4207	15	.	.	PUNCT
ftr-325	4208	1	specks	speck	NOUN
ftr-325	4208	2	v.	v.	ADP
ftr-325	4208	3	commissioner	commissioner	PROPN
ftr-325	4208	4	,	,	PUNCT
ftr-325	4208	5	t.c	t.c	PROPN
ftr-325	4208	6	.	.	PROPN
ftr-325	4208	7	memo	memo	NOUN
ftr-325	4208	8	.	.	PUNCT
ftr-325	4209	1	2012	2012	NUM
ftr-325	4209	2	-	-	SYM
ftr-325	4209	3	343	343	NUM
ftr-325	4209	4	(	(	PUNCT
ftr-325	4209	5	12/11/12	12/11/12	PROPN
ftr-325	4209	6	)	)	PUNCT
ftr-325	4209	7	.	.	PUNCT
ftr-325	4210	1	the	the	DET
ftr-325	4210	2	taxpayer	taxpayer	NOUN
ftr-325	4210	3	,	,	PUNCT
ftr-325	4210	4	a	a	DET
ftr-325	4210	5	houston	houston	PROPN
ftr-325	4210	6	police	police	NOUN
ftr-325	4210	7	officer	officer	NOUN
ftr-325	4210	8	,	,	PUNCT
ftr-325	4210	9	provided	provide	VERB
ftr-325	4210	10	offduty	offduty	NOUN
ftr-325	4210	11	security	security	NOUN
ftr-325	4210	12	services	service	NOUN
ftr-325	4210	13	in	in	ADP
ftr-325	4210	14	uniform	uniform	NOUN
ftr-325	4210	15	for	for	ADP
ftr-325	4210	16	private	private	ADJ
ftr-325	4210	17	companies	company	NOUN
ftr-325	4210	18	.	.	PUNCT
ftr-325	4211	1	the	the	DET
ftr-325	4211	2	private	private	ADJ
ftr-325	4211	3	companies	company	NOUN
ftr-325	4211	4	reported	report	VERB
ftr-325	4211	5	the	the	DET
ftr-325	4211	6	remuneration	remuneration	NOUN
ftr-325	4211	7	on	on	ADP
ftr-325	4211	8	forms	form	NOUN
ftr-325	4211	9	1099	1099	NUM
ftr-325	4211	10	.	.	PUNCT
ftr-325	4212	1	the	the	DET
ftr-325	4212	2	tax	tax	NOUN
ftr-325	4212	3	court	court	NOUN
ftr-325	4212	4	(	(	PUNCT
ftr-325	4212	5	judge	judge	NOUN
ftr-325	4212	6	kroupa	kroupa	NOUN
ftr-325	4212	7	)	)	PUNCT
ftr-325	4212	8	determined	determine	VERB
ftr-325	4212	9	that	that	SCONJ
ftr-325	4212	10	the	the	DET
ftr-325	4212	11	taxpayer	taxpayer	NOUN
ftr-325	4212	12	was	be	AUX
ftr-325	4212	13	an	an	DET
ftr-325	4212	14	independent	independent	ADJ
ftr-325	4212	15	contractor	contractor	NOUN
ftr-325	4212	16	subject	subject	NOUN
ftr-325	4212	17	to	to	ADP
ftr-325	4212	18	self	self	NOUN
ftr-325	4212	19	-	-	PUNCT
ftr-325	4212	20	employment	employment	NOUN
ftr-325	4212	21	tax	tax	NOUN
ftr-325	4212	22	.	.	PUNCT
ftr-325	4213	1	the	the	DET
ftr-325	4213	2	private	private	ADJ
ftr-325	4213	3	parties	party	NOUN
ftr-325	4213	4	did	do	AUX
ftr-325	4213	5	not	not	PART
ftr-325	4213	6	train	train	VERB
ftr-325	4213	7	,	,	PUNCT
ftr-325	4213	8	supply	supply	NOUN
ftr-325	4213	9	,	,	PUNCT
ftr-325	4213	10	or	or	CCONJ
ftr-325	4213	11	equip	equip	VERB
ftr-325	4213	12	the	the	DET
ftr-325	4213	13	taxpayer	taxpayer	NOUN
ftr-325	4213	14	in	in	ADP
ftr-325	4213	15	performing	perform	VERB
ftr-325	4213	16	the	the	DET
ftr-325	4213	17	security	security	NOUN
ftr-325	4213	18	service	service	NOUN
ftr-325	4213	19	,	,	PUNCT
ftr-325	4213	20	which	which	PRON
ftr-325	4213	21	was	be	AUX
ftr-325	4213	22	performed	perform	VERB
ftr-325	4213	23	on	on	ADP
ftr-325	4213	24	an	an	DET
ftr-325	4213	25	atwill	atwill	ADJ
ftr-325	4213	26	basis	basis	NOUN
ftr-325	4213	27	.	.	PUNCT
ftr-325	4214	1	the	the	DET
ftr-325	4214	2	court	court	NOUN
ftr-325	4214	3	concluded	conclude	VERB
ftr-325	4214	4	that	that	SCONJ
ftr-325	4214	5	the	the	DET
ftr-325	4214	6	absence	absence	NOUN
ftr-325	4214	7	of	of	ADP
ftr-325	4214	8	evidence	evidence	NOUN
ftr-325	4214	9	of	of	ADP
ftr-325	4214	10	control	control	NOUN
ftr-325	4214	11	over	over	ADP
ftr-325	4214	12	the	the	DET
ftr-325	4214	13	taxpayer	taxpayer	NOUN
ftr-325	4214	14	was	be	AUX
ftr-325	4214	15	to	to	PART
ftr-325	4214	16	be	be	AUX
ftr-325	4214	17	given	give	VERB
ftr-325	4214	18	greater	great	ADJ
ftr-325	4214	19	weight	weight	NOUN
ftr-325	4214	20	over	over	ADP
ftr-325	4214	21	other	other	ADJ
ftr-325	4214	22	factors	factor	NOUN
ftr-325	4214	23	indicating	indicate	VERB
ftr-325	4214	24	employee	employee	NOUN
ftr-325	4214	25	status	status	NOUN
ftr-325	4214	26	.	.	PUNCT
ftr-325	4215	1			PUNCT
ftr-325	4216	1	the	the	DET
ftr-325	4216	2	court	court	NOUN
ftr-325	4216	3	sustained	sustain	VERB
ftr-325	4216	4	§	§	PROPN
ftr-325	4216	5	6662(a	6662(a	NOUN
ftr-325	4216	6	)	)	PUNCT
ftr-325	4216	7	accuracyrelated	accuracyrelate	VERB
ftr-325	4216	8	penalties	penalty	NOUN
ftr-325	4216	9	and	and	CCONJ
ftr-325	4216	10	indicated	indicate	VERB
ftr-325	4216	11	that	that	SCONJ
ftr-325	4216	12	the	the	DET
ftr-325	4216	13	taxpayer	taxpayer	NOUN
ftr-325	4216	14	failed	fail	VERB
ftr-325	4216	15	to	to	PART
ftr-325	4216	16	establish	establish	VERB
ftr-325	4216	17	under	under	ADP
ftr-325	4216	18	2013	2013	NUM
ftr-325	4216	19	]	]	PUNCT
ftr-325	4216	20	recent	recent	ADJ
ftr-325	4216	21	developments	development	NOUN
ftr-325	4216	22	in	in	ADP
ftr-325	4216	23	federal	federal	ADJ
ftr-325	4216	24	income	income	NOUN
ftr-325	4216	25	taxation	taxation	NOUN
ftr-325	4216	26	717	717	NUM
ftr-325	4216	27	§	§	PROPN
ftr-325	4216	28	664(c	664(c	PROPN
ftr-325	4216	29	)	)	PUNCT
ftr-325	4216	30	reasonable	reasonable	ADJ
ftr-325	4216	31	reliance	reliance	NOUN
ftr-325	4216	32	on	on	ADP
ftr-325	4216	33	a	a	DET
ftr-325	4216	34	return	return	NOUN
ftr-325	4216	35	preparer	preparer	NOUN
ftr-325	4216	36	who	who	PRON
ftr-325	4216	37	was	be	AUX
ftr-325	4216	38	a	a	DET
ftr-325	4216	39	competent	competent	ADJ
ftr-325	4216	40	professional	professional	NOUN
ftr-325	4216	41	with	with	ADP
ftr-325	4216	42	significant	significant	ADJ
ftr-325	4216	43	expertise	expertise	NOUN
ftr-325	4216	44	and	and	CCONJ
ftr-325	4216	45	provided	provide	VERB
ftr-325	4216	46	all	all	PRON
ftr-325	4216	47	of	of	ADP
ftr-325	4216	48	the	the	DET
ftr-325	4216	49	relevant	relevant	ADJ
ftr-325	4216	50	information	information	NOUN
ftr-325	4216	51	.	.	PUNCT
ftr-325	4217	1	c.	c.	PROPN
ftr-325	4217	2	excise	excise	NOUN
ftr-325	4217	3	taxes	taxis	NOUN
ftr-325	4217	4	1	1	NUM
ftr-325	4217	5	.	.	PUNCT
ftr-325	4218	1	the	the	DET
ftr-325	4218	2	price	price	NOUN
ftr-325	4218	3	of	of	ADP
ftr-325	4218	4	a	a	DET
ftr-325	4218	5	tan	tan	NOUN
ftr-325	4218	6	goes	go	VERB
ftr-325	4218	7	up	up	ADP
ftr-325	4218	8	even	even	ADV
ftr-325	4218	9	in	in	ADP
ftr-325	4218	10	disregard	disregard	NOUN
ftr-325	4218	11	of	of	ADP
ftr-325	4218	12	the	the	DET
ftr-325	4218	13	hazard	hazard	NOUN
ftr-325	4218	14	from	from	ADP
ftr-325	4218	15	which	which	PRON
ftr-325	4218	16	the	the	DET
ftr-325	4218	17	owner	owner	NOUN
ftr-325	4218	18	is	be	AUX
ftr-325	4218	19	protected	protect	VERB
ftr-325	4218	20	.	.	PUNCT
ftr-325	4219	1	t.d	t.d	X
ftr-325	4219	2	.	.	PROPN
ftr-325	4219	3	9596	9596	NUM
ftr-325	4219	4	,	,	PUNCT
ftr-325	4219	5	disregarded	disregard	VERB
ftr-325	4219	6	entities	entity	NOUN
ftr-325	4219	7	and	and	CCONJ
ftr-325	4219	8	the	the	DET
ftr-325	4219	9	indoor	indoor	ADJ
ftr-325	4219	10	tanning	tanning	NOUN
ftr-325	4219	11	services	service	NOUN
ftr-325	4219	12	excise	excise	NOUN
ftr-325	4219	13	tax	tax	NOUN
ftr-325	4219	14	,	,	PUNCT
ftr-325	4219	15	77	77	NUM
ftr-325	4219	16	f.r	f.r	NOUN
ftr-325	4219	17	.	.	PROPN
ftr-325	4219	18	37806	37806	NUM
ftr-325	4219	19	(	(	PUNCT
ftr-325	4219	20	6/25/12	6/25/12	NUM
ftr-325	4219	21	)	)	PUNCT
ftr-325	4219	22	.	.	PUNCT
ftr-325	4220	1	temp	temp	NOUN
ftr-325	4220	2	.	.	PUNCT
ftr-325	4221	1	and	and	CCONJ
ftr-325	4221	2	prop	prop	NOUN
ftr-325	4221	3	.	.	PUNCT
ftr-325	4222	1	reg	reg	PROPN
ftr-325	4222	2	.	.	PUNCT
ftr-325	4223	1	§	§	PROPN
ftr-325	4223	2	1.1361	1.1361	NUM
ftr-325	4223	3	-	-	SYM
ftr-325	4223	4	4t(a)(8)(iii	4t(a)(8)(iii	NUM
ftr-325	4223	5	)	)	PUNCT
ftr-325	4223	6	adds	add	VERB
ftr-325	4223	7	the	the	DET
ftr-325	4223	8	10	10	NUM
ftr-325	4223	9	percent	percent	NOUN
ftr-325	4223	10	excise	excise	NOUN
ftr-325	4223	11	tax	tax	NOUN
ftr-325	4223	12	on	on	ADP
ftr-325	4223	13	indoor	indoor	ADJ
ftr-325	4223	14	tanning	tanning	NOUN
ftr-325	4223	15	services	service	NOUN
ftr-325	4223	16	of	of	ADP
ftr-325	4223	17	§	§	PROPN
ftr-325	4223	18	5000b	5000b	NUM
ftr-325	4223	19	is	be	AUX
ftr-325	4223	20	added	add	VERB
ftr-325	4223	21	to	to	ADP
ftr-325	4223	22	the	the	DET
ftr-325	4223	23	list	list	NOUN
ftr-325	4223	24	of	of	ADP
ftr-325	4223	25	excise	excise	NOUN
ftr-325	4223	26	taxes	taxis	NOUN
ftr-325	4223	27	for	for	ADP
ftr-325	4223	28	which	which	PRON
ftr-325	4223	29	disregarded	disregard	VERB
ftr-325	4223	30	entities	entity	NOUN
ftr-325	4223	31	(	(	PUNCT
ftr-325	4223	32	qsub	qsub	X
ftr-325	4223	33	or	or	CCONJ
ftr-325	4223	34	single	single	ADJ
ftr-325	4223	35	owner	owner	NOUN
ftr-325	4223	36	business	business	NOUN
ftr-325	4223	37	entity	entity	NOUN
ftr-325	4223	38	)	)	PUNCT
ftr-325	4223	39	that	that	PRON
ftr-325	4223	40	are	be	AUX
ftr-325	4223	41	treated	treat	VERB
ftr-325	4223	42	as	as	ADP
ftr-325	4223	43	separate	separate	ADJ
ftr-325	4223	44	entities	entity	NOUN
ftr-325	4223	45	.	.	PUNCT
ftr-325	4224	1	2	2	X
ftr-325	4224	2	.	.	X
ftr-325	4224	3	roll	roll	VERB
ftr-325	4224	4	your	your	PRON
ftr-325	4224	5	own	own	ADJ
ftr-325	4224	6	,	,	PUNCT
ftr-325	4224	7	inhale	inhale	NOUN
ftr-325	4224	8	,	,	PUNCT
ftr-325	4224	9	and	and	CCONJ
ftr-325	4224	10	pay	pay	VERB
ftr-325	4224	11	the	the	DET
ftr-325	4224	12	tax	tax	NOUN
ftr-325	4224	13	.	.	PUNCT
ftr-325	4225	1	section	section	NOUN
ftr-325	4225	2	100122	100122	NUM
ftr-325	4225	3	of	of	ADP
ftr-325	4225	4	the	the	DET
ftr-325	4225	5	transportation	transportation	NOUN
ftr-325	4225	6	act	act	NOUN
ftr-325	4225	7	would	would	AUX
ftr-325	4225	8	amend	amend	VERB
ftr-325	4225	9	code	code	NOUN
ftr-325	4225	10	§	§	PROPN
ftr-325	4225	11	5702(d	5702(d	NUM
ftr-325	4225	12	)	)	PUNCT
ftr-325	4225	13	to	to	PART
ftr-325	4225	14	add	add	VERB
ftr-325	4225	15	to	to	ADP
ftr-325	4225	16	the	the	DET
ftr-325	4225	17	tobacco	tobacco	NOUN
ftr-325	4225	18	excise	excise	NOUN
ftr-325	4225	19	tax	tax	NOUN
ftr-325	4225	20	any	any	DET
ftr-325	4225	21	person	person	NOUN
ftr-325	4225	22	who	who	PRON
ftr-325	4225	23	for	for	ADP
ftr-325	4225	24	commercial	commercial	ADJ
ftr-325	4225	25	purposes	purpose	NOUN
ftr-325	4225	26	makes	make	VERB
ftr-325	4225	27	available	available	ADJ
ftr-325	4225	28	to	to	ADP
ftr-325	4225	29	the	the	DET
ftr-325	4225	30	consumer	consumer	NOUN
ftr-325	4225	31	a	a	DET
ftr-325	4225	32	machine	machine	NOUN
ftr-325	4225	33	that	that	PRON
ftr-325	4225	34	rolls	roll	VERB
ftr-325	4225	35	cigarettes	cigarette	NOUN
ftr-325	4225	36	,	,	PUNCT
ftr-325	4225	37	cigars	cigar	NOUN
ftr-325	4225	38	,	,	PUNCT
ftr-325	4225	39	or	or	CCONJ
ftr-325	4225	40	other	other	ADJ
ftr-325	4225	41	tobacco	tobacco	NOUN
ftr-325	4225	42	products	product	NOUN
ftr-325	4225	43	.	.	PUNCT
ftr-325	4226	1	previously	previously	ADV
ftr-325	4226	2	the	the	DET
ftr-325	4226	3	tax	tax	NOUN
ftr-325	4226	4	only	only	ADV
ftr-325	4226	5	applied	apply	VERB
ftr-325	4226	6	to	to	ADP
ftr-325	4226	7	manufacturers	manufacturer	NOUN
ftr-325	4226	8	of	of	ADP
ftr-325	4226	9	cigarettes	cigarette	NOUN
ftr-325	4226	10	and	and	CCONJ
ftr-325	4226	11	cigars	cigar	NOUN
ftr-325	4226	12	who	who	PRON
ftr-325	4226	13	actually	actually	ADV
ftr-325	4226	14	rolled	roll	VERB
ftr-325	4226	15	the	the	DET
ftr-325	4226	16	product	product	NOUN
ftr-325	4226	17	,	,	PUNCT
ftr-325	4226	18	but	but	CCONJ
ftr-325	4226	19	did	do	AUX
ftr-325	4226	20	not	not	PART
ftr-325	4226	21	apply	apply	VERB
ftr-325	4226	22	to	to	ADP
ftr-325	4226	23	consumers	consumer	NOUN
ftr-325	4226	24	who	who	PRON
ftr-325	4226	25	rolled	roll	VERB
ftr-325	4226	26	their	their	PRON
ftr-325	4226	27	own	own	ADJ
ftr-325	4226	28	.	.	PUNCT
ftr-325	4227	1	this	this	DET
ftr-325	4227	2	change	change	NOUN
ftr-325	4227	3	would	would	AUX
ftr-325	4227	4	add	add	VERB
ftr-325	4227	5	to	to	ADP
ftr-325	4227	6	the	the	DET
ftr-325	4227	7	tobacco	tobacco	NOUN
ftr-325	4227	8	excise	excise	NOUN
ftr-325	4227	9	tax	tax	NOUN
ftr-325	4227	10	establishments	establishment	NOUN
ftr-325	4227	11	that	that	PRON
ftr-325	4227	12	provided	provide	VERB
ftr-325	4227	13	access	access	NOUN
ftr-325	4227	14	to	to	ADP
ftr-325	4227	15	commercial	commercial	ADJ
ftr-325	4227	16	grade	grade	NOUN
ftr-325	4227	17	rolling	rolling	NOUN
ftr-325	4227	18	equipment	equipment	NOUN
ftr-325	4227	19	to	to	ADP
ftr-325	4227	20	consumers	consumer	NOUN
ftr-325	4227	21	who	who	PRON
ftr-325	4227	22	purchased	purchase	VERB
ftr-325	4227	23	the	the	DET
ftr-325	4227	24	tobacco	tobacco	NOUN
ftr-325	4227	25	and	and	CCONJ
ftr-325	4227	26	paper	paper	NOUN
ftr-325	4227	27	from	from	ADP
ftr-325	4227	28	the	the	DET
ftr-325	4227	29	retailer	retailer	NOUN
ftr-325	4227	30	and	and	CCONJ
ftr-325	4227	31	fed	feed	VERB
ftr-325	4227	32	it	it	PRON
ftr-325	4227	33	into	into	ADP
ftr-325	4227	34	the	the	DET
ftr-325	4227	35	machine	machine	NOUN
ftr-325	4227	36	provided	provide	VERB
ftr-325	4227	37	by	by	ADP
ftr-325	4227	38	the	the	DET
ftr-325	4227	39	retailer	retailer	NOUN
ftr-325	4227	40	,	,	PUNCT
ftr-325	4227	41	obtaining	obtain	VERB
ftr-325	4227	42	cigarettes	cigarette	NOUN
ftr-325	4227	43	at	at	ADP
ftr-325	4227	44	much	much	ADV
ftr-325	4227	45	lower	low	ADJ
ftr-325	4227	46	cost	cost	NOUN
ftr-325	4227	47	free	free	ADJ
ftr-325	4227	48	of	of	ADP
ftr-325	4227	49	the	the	DET
ftr-325	4227	50	excise	excise	NOUN
ftr-325	4227	51	tax	tax	NOUN
ftr-325	4227	52	.	.	PUNCT
ftr-325	4228	1	3	3	X
ftr-325	4228	2	.	.	X
ftr-325	4228	3	the	the	DET
ftr-325	4228	4	irs	irs	PROPN
ftr-325	4228	5	rejects	reject	VERB
ftr-325	4228	6	a	a	DET
ftr-325	4228	7	(	(	PUNCT
ftr-325	4228	8	former	former	ADJ
ftr-325	4228	9	)	)	PUNCT
ftr-325	4228	10	court	court	NOUN
ftr-325	4228	11	of	of	ADP
ftr-325	4228	12	claims	claim	NOUN
ftr-325	4228	13	limitation	limitation	NOUN
ftr-325	4228	14	on	on	ADP
ftr-325	4228	15	retroactive	retroactive	ADJ
ftr-325	4228	16	application	application	NOUN
ftr-325	4228	17	of	of	ADP
ftr-325	4228	18	rulings	ruling	NOUN
ftr-325	4228	19	.	.	PUNCT
ftr-325	4229	1	aod	aod	PROPN
ftr-325	4229	2	2012002	2012002	NUM
ftr-325	4229	3	(	(	PUNCT
ftr-325	4229	4	9/12/12	9/12/12	NUM
ftr-325	4229	5	)	)	PUNCT
ftr-325	4229	6	.	.	PUNCT
ftr-325	4230	1	the	the	DET
ftr-325	4230	2	irs	irs	PROPN
ftr-325	4230	3	announced	announce	VERB
ftr-325	4230	4	its	its	PRON
ftr-325	4230	5	nonacquiescence	nonacquiescence	NOUN
ftr-325	4230	6	in	in	ADP
ftr-325	4230	7	international	international	ADJ
ftr-325	4230	8	business	business	PROPN
ftr-325	4230	9	machines	machines	PROPN
ftr-325	4230	10	corp	corp	PROPN
ftr-325	4230	11	.	.	PROPN
ftr-325	4230	12	v.	v.	PROPN
ftr-325	4230	13	united	united	PROPN
ftr-325	4230	14	states	states	PROPN
ftr-325	4230	15	,	,	PUNCT
ftr-325	4230	16	343	343	NUM
ftr-325	4230	17	f.2d	f.2d	NOUN
ftr-325	4230	18	914	914	NUM
ftr-325	4230	19	(	(	PUNCT
ftr-325	4230	20	ct	ct	PROPN
ftr-325	4230	21	.	.	PUNCT
ftr-325	4230	22	cl	cl	NOUN
ftr-325	4230	23	.	.	PUNCT
ftr-325	4231	1	1965	1965	NUM
ftr-325	4231	2	)	)	PUNCT
ftr-325	4231	3	,	,	PUNCT
ftr-325	4231	4	which	which	PRON
ftr-325	4231	5	held	hold	VERB
ftr-325	4231	6	that	that	SCONJ
ftr-325	4231	7	the	the	DET
ftr-325	4231	8	irs	irs	PROPN
ftr-325	4231	9	could	could	AUX
ftr-325	4231	10	not	not	PART
ftr-325	4231	11	apply	apply	VERB
ftr-325	4231	12	a	a	DET
ftr-325	4231	13	changed	change	VERB
ftr-325	4231	14	position	position	NOUN
ftr-325	4231	15	on	on	ADP
ftr-325	4231	16	an	an	DET
ftr-325	4231	17	excise	excise	NOUN
ftr-325	4231	18	tax	tax	NOUN
ftr-325	4231	19	issue	issue	NOUN
ftr-325	4231	20	prospectively	prospectively	ADV
ftr-325	4231	21	from	from	ADP
ftr-325	4231	22	the	the	DET
ftr-325	4231	23	date	date	NOUN
ftr-325	4231	24	of	of	ADP
ftr-325	4231	25	revocation	revocation	NOUN
ftr-325	4231	26	to	to	ADP
ftr-325	4231	27	a	a	DET
ftr-325	4231	28	taxpayer	taxpayer	NOUN
ftr-325	4231	29	whose	whose	DET
ftr-325	4231	30	erroneous	erroneous	ADJ
ftr-325	4231	31	favorable	favorable	ADJ
ftr-325	4231	32	ruling	ruling	NOUN
ftr-325	4231	33	was	be	AUX
ftr-325	4231	34	revoked	revoke	VERB
ftr-325	4231	35	,	,	PUNCT
ftr-325	4231	36	but	but	CCONJ
ftr-325	4231	37	retroactively	retroactively	ADV
ftr-325	4231	38	as	as	ADP
ftr-325	4231	39	to	to	ADP
ftr-325	4231	40	another	another	DET
ftr-325	4231	41	taxpayer	taxpayer	NOUN
ftr-325	4231	42	.	.	PUNCT
ftr-325	4232	1	the	the	DET
ftr-325	4232	2	court	court	NOUN
ftr-325	4232	3	of	of	ADP
ftr-325	4232	4	claims	claim	NOUN
ftr-325	4232	5	in	in	ADP
ftr-325	4232	6	ibm	ibm	PROPN
ftr-325	4232	7	held	hold	VERB
ftr-325	4232	8	that	that	SCONJ
ftr-325	4232	9	it	it	PRON
ftr-325	4232	10	was	be	AUX
ftr-325	4232	11	an	an	DET
ftr-325	4232	12	abuse	abuse	NOUN
ftr-325	4232	13	of	of	ADP
ftr-325	4232	14	discretion	discretion	NOUN
ftr-325	4232	15	to	to	PART
ftr-325	4232	16	treat	treat	VERB
ftr-325	4232	17	two	two	NUM
ftr-325	4232	18	competitors	competitor	NOUN
ftr-325	4232	19	differently	differently	ADV
ftr-325	4232	20	with	with	ADP
ftr-325	4232	21	respect	respect	NOUN
ftr-325	4232	22	to	to	PART
ftr-325	4232	23	excise	excise	VERB
ftr-325	4232	24	taxes	taxis	NOUN
ftr-325	4232	25	on	on	ADP
ftr-325	4232	26	the	the	DET
ftr-325	4232	27	same	same	ADJ
ftr-325	4232	28	type	type	NOUN
ftr-325	4232	29	of	of	ADP
ftr-325	4232	30	equipment	equipment	NOUN
ftr-325	4232	31	.	.	PUNCT
ftr-325	4233	1	4	4	X
ftr-325	4233	2	.	.	X
ftr-325	4233	3	final	final	ADJ
ftr-325	4233	4	regulations	regulation	NOUN
ftr-325	4233	5	for	for	ADP
ftr-325	4233	6	the	the	DET
ftr-325	4233	7	medical	medical	ADJ
ftr-325	4233	8	device	device	NOUN
ftr-325	4233	9	excise	excise	NOUN
ftr-325	4233	10	tax	tax	NOUN
ftr-325	4233	11	.	.	PUNCT
ftr-325	4234	1	t.d	t.d	PROPN
ftr-325	4234	2	.	.	PROPN
ftr-325	4234	3	9604	9604	NUM
ftr-325	4234	4	,	,	PUNCT
ftr-325	4235	1	taxable	taxable	ADJ
ftr-325	4235	2	medical	medical	ADJ
ftr-325	4235	3	devices	device	NOUN
ftr-325	4235	4	,	,	PUNCT
ftr-325	4235	5	77	77	NUM
ftr-325	4235	6	f.r	f.r	NOUN
ftr-325	4235	7	.	.	PROPN
ftr-325	4235	8	72924	72924	NUM
ftr-325	4235	9	(	(	PUNCT
ftr-325	4235	10	12/7/12	12/7/12	NUM
ftr-325	4235	11	)	)	PUNCT
ftr-325	4235	12	.	.	PUNCT
ftr-325	4236	1	final	final	ADJ
ftr-325	4236	2	reg	reg	NOUN
ftr-325	4236	3	.	.	PUNCT
ftr-325	4237	1	§	§	PROPN
ftr-325	4237	2	§	§	PROPN
ftr-325	4237	3	48.4191	48.4191	NUM
ftr-325	4237	4	-	-	SYM
ftr-325	4237	5	1	1	NUM
ftr-325	4237	6	and	and	CCONJ
ftr-325	4237	7	-2	-2	NOUN
ftr-325	4237	8	provide	provide	VERB
ftr-325	4237	9	guidance	guidance	NOUN
ftr-325	4237	10	on	on	ADP
ftr-325	4237	11	the	the	DET
ftr-325	4237	12	excise	excise	NOUN
ftr-325	4237	13	tax	tax	NOUN
ftr-325	4237	14	imposed	impose	VERB
ftr-325	4237	15	on	on	ADP
ftr-325	4237	16	the	the	DET
ftr-325	4237	17	sale	sale	NOUN
ftr-325	4237	18	of	of	ADP
ftr-325	4237	19	certain	certain	ADJ
ftr-325	4237	20	medical	medical	ADJ
ftr-325	4237	21	devices	device	NOUN
ftr-325	4237	22	,	,	PUNCT
ftr-325	4237	23	enacted	enact	VERB
ftr-325	4237	24	by	by	ADP
ftr-325	4237	25	the	the	DET
ftr-325	4237	26	health	health	NOUN
ftr-325	4237	27	care	care	NOUN
ftr-325	4237	28	and	and	CCONJ
ftr-325	4237	29	education	education	NOUN
ftr-325	4237	30	reconciliation	reconciliation	NOUN
ftr-325	4237	31	act	act	NOUN
ftr-325	4237	32	of	of	ADP
ftr-325	4237	33	2010	2010	NUM
ftr-325	4237	34	in	in	ADP
ftr-325	4237	35	conjunction	conjunction	NOUN
ftr-325	4237	36	with	with	ADP
ftr-325	4237	37	the	the	DET
ftr-325	4237	38	patient	patient	NOUN
ftr-325	4237	39	protection	protection	NOUN
ftr-325	4237	40	and	and	CCONJ
ftr-325	4237	41	affordable	affordable	ADJ
ftr-325	4237	42	care	care	NOUN
ftr-325	4237	43	act	act	PROPN
ftr-325	4237	44	.	.	PUNCT
ftr-325	4238	1	they	they	PRON
ftr-325	4238	2	define	define	VERB
ftr-325	4238	3	―taxable	―taxable	ADJ
ftr-325	4238	4	medical	medical	ADJ
ftr-325	4238	5	device‖	device‖	NOUN
ftr-325	4238	6	and	and	CCONJ
ftr-325	4238	7	provide	provide	VERB
ftr-325	4238	8	for	for	ADP
ftr-325	4238	9	the	the	DET
ftr-325	4238	10	imposition	imposition	NOUN
ftr-325	4238	11	of	of	ADP
ftr-325	4238	12	the	the	DET
ftr-325	4238	13	tax	tax	NOUN
ftr-325	4238	14	at	at	ADP
ftr-325	4238	15	a	a	DET
ftr-325	4238	16	2.3	2.3	NUM
ftr-325	4238	17	percent	percent	NOUN
ftr-325	4238	18	rate	rate	NOUN
ftr-325	4238	19	on	on	ADP
ftr-325	4238	20	manufacturers	manufacturer	NOUN
ftr-325	4238	21	,	,	PUNCT
ftr-325	4238	22	producers	producer	NOUN
ftr-325	4238	23	and	and	CCONJ
ftr-325	4238	24	importers	importer	NOUN
ftr-325	4238	25	making	make	VERB
ftr-325	4238	26	sales	sale	NOUN
ftr-325	4238	27	of	of	ADP
ftr-325	4238	28	such	such	ADJ
ftr-325	4238	29	devices	device	NOUN
ftr-325	4238	30	.	.	PUNCT
ftr-325	4239	1	https://checkpoint.riag.com/app/main/doclinknew?usid=684598a089&docid=iea03806637f7c857a8dfa3ed1427e053&srcdocid=t0newsltr%3a624826.1dr7&feature=tnews&lastcpreqid=1243697&pinpnt=tregs%3a114406.2&d=d#tregs:114406.2	https://checkpoint.riag.com/app/main/doclinknew?usid=684598a089&docid=iea03806637f7c857a8dfa3ed1427e053&srcdocid=t0newsltr%3a624826.1dr7&feature=tnews&lastcpreqid=1243697&pinpnt=tregs%3a114406.2&d=d#tregs:114406.2	PROPN
ftr-325	4239	2	718	718	NUM
ftr-325	4239	3	florida	florida	PROPN
ftr-325	4239	4	tax	tax	NOUN
ftr-325	4239	5	review	review	NOUN
ftr-325	4240	1	[	[	X
ftr-325	4240	2	vol	vol	NOUN
ftr-325	4240	3	.	.	PUNCT
ftr-325	4240	4	13:10	13:10	NUM
ftr-325	4240	5			NOUN
ftr-325	4241	1	the	the	DET
ftr-325	4241	2	tax	tax	NOUN
ftr-325	4241	3	is	be	AUX
ftr-325	4241	4	applicable	applicable	ADJ
ftr-325	4241	5	to	to	ADP
ftr-325	4241	6	sales	sale	NOUN
ftr-325	4241	7	on	on	ADP
ftr-325	4241	8	and	and	CCONJ
ftr-325	4241	9	after	after	ADP
ftr-325	4241	10	1/1/13	1/1/13	NUM
ftr-325	4241	11	.	.	PUNCT
ftr-325	4242	1	a.	a.	NOUN
ftr-325	4242	2	notice	notice	PROPN
ftr-325	4242	3	2012	2012	NUM
ftr-325	4242	4	-	-	SYM
ftr-325	4242	5	77	77	NUM
ftr-325	4242	6	,	,	PUNCT
ftr-325	4242	7	2012	2012	NUM
ftr-325	4242	8	-	-	SYM
ftr-325	4242	9	52	52	NUM
ftr-325	4242	10	i.r.b	i.r.b	NOUN
ftr-325	4242	11	.	.	PUNCT
ftr-325	4243	1	781	781	NUM
ftr-325	4243	2	(	(	PUNCT
ftr-325	4243	3	12/5/12	12/5/12	NUM
ftr-325	4243	4	)	)	PUNCT
ftr-325	4243	5	.	.	PUNCT
ftr-325	4244	1	the	the	DET
ftr-325	4244	2	irs	irs	PROPN
ftr-325	4244	3	has	have	AUX
ftr-325	4244	4	provided	provide	VERB
ftr-325	4244	5	guidance	guidance	NOUN
ftr-325	4244	6	regarding	regard	VERB
ftr-325	4244	7	the	the	DET
ftr-325	4244	8	§	§	PROPN
ftr-325	4244	9	4191	4191	NUM
ftr-325	4244	10	excise	excise	NOUN
ftr-325	4244	11	tax	tax	NOUN
ftr-325	4244	12	imposed	impose	VERB
ftr-325	4244	13	on	on	ADP
ftr-325	4244	14	the	the	DET
ftr-325	4244	15	sale	sale	NOUN
ftr-325	4244	16	of	of	ADP
ftr-325	4244	17	certain	certain	ADJ
ftr-325	4244	18	medical	medical	ADJ
ftr-325	4244	19	devises	devise	NOUN
ftr-325	4244	20	by	by	ADP
ftr-325	4244	21	domestic	domestic	ADJ
ftr-325	4244	22	and	and	CCONJ
ftr-325	4244	23	foreign	foreign	ADJ
ftr-325	4244	24	manufactures	manufacture	NOUN
ftr-325	4244	25	.	.	PUNCT
ftr-325	4245	1	the	the	DET
ftr-325	4245	2	notice	notice	NOUN
ftr-325	4245	3	spells	spell	VERB
ftr-325	4245	4	out	out	ADP
ftr-325	4245	5	a	a	DET
ftr-325	4245	6	methodology	methodology	NOUN
ftr-325	4245	7	for	for	ADP
ftr-325	4245	8	determining	determine	VERB
ftr-325	4245	9	a	a	DET
ftr-325	4245	10	constructive	constructive	ADJ
ftr-325	4245	11	sales	sale	NOUN
ftr-325	4245	12	price	price	NOUN
ftr-325	4245	13	applicable	applicable	ADJ
ftr-325	4245	14	to	to	ADP
ftr-325	4245	15	manufacturers	manufacturer	NOUN
ftr-325	4245	16	who	who	PRON
ftr-325	4245	17	sell	sell	VERB
ftr-325	4245	18	through	through	ADP
ftr-325	4245	19	multiple	multiple	ADJ
ftr-325	4245	20	distribution	distribution	NOUN
ftr-325	4245	21	channels	channel	NOUN
ftr-325	4245	22	.	.	PUNCT
ftr-325	4246	1	the	the	DET
ftr-325	4246	2	notice	notice	NOUN
ftr-325	4246	3	also	also	ADV
ftr-325	4246	4	exempts	exempt	VERB
ftr-325	4246	5	the	the	DET
ftr-325	4246	6	sale	sale	NOUN
ftr-325	4246	7	price	price	NOUN
ftr-325	4246	8	of	of	ADP
ftr-325	4246	9	domestically	domestically	ADV
ftr-325	4246	10	produced	produce	VERB
ftr-325	4246	11	connivance	connivance	NOUN
ftr-325	4246	12	kits	kit	NOUN
ftr-325	4246	13	for	for	ADP
ftr-325	4246	14	practitioners	practitioner	NOUN
ftr-325	4246	15	who	who	PRON
ftr-325	4246	16	install	install	VERB
ftr-325	4246	17	the	the	DET
ftr-325	4246	18	medical	medical	ADJ
ftr-325	4246	19	device	device	NOUN
ftr-325	4246	20	.	.	PUNCT
ftr-325	4247	1	foreign	foreign	ADJ
ftr-325	4247	2	produced	produce	VERB
ftr-325	4247	3	convenience	convenience	NOUN
ftr-325	4247	4	kits	kit	NOUN
ftr-325	4247	5	are	be	AUX
ftr-325	4247	6	subject	subject	ADJ
ftr-325	4247	7	to	to	ADP
ftr-325	4247	8	the	the	DET
ftr-325	4247	9	excise	excise	NOUN
ftr-325	4247	10	tax	tax	NOUN
ftr-325	4247	11	only	only	ADV
ftr-325	4247	12	to	to	ADP
ftr-325	4247	13	the	the	DET
ftr-325	4247	14	extent	extent	NOUN
ftr-325	4247	15	of	of	ADP
ftr-325	4247	16	the	the	DET
ftr-325	4247	17	value	value	NOUN
ftr-325	4247	18	of	of	ADP
ftr-325	4247	19	included	include	VERB
ftr-325	4247	20	taxable	taxable	ADJ
ftr-325	4247	21	medical	medical	ADJ
ftr-325	4247	22	devices	device	NOUN
ftr-325	4247	23	.	.	PUNCT
ftr-325	4248	1			X
ftr-325	4248	2	faqs	faqs	PROPN
ftr-325	4248	3	to	to	ADP
ftr-325	4248	4	the	the	DET
ftr-325	4248	5	excise	excise	NOUN
ftr-325	4248	6	tax	tax	NOUN
ftr-325	4248	7	were	be	AUX
ftr-325	4248	8	released	release	VERB
ftr-325	4248	9	by	by	ADP
ftr-325	4248	10	the	the	DET
ftr-325	4248	11	irs	irs	PROPN
ftr-325	4248	12	on	on	ADP
ftr-325	4248	13	12/6/12	12/6/12	NUM
ftr-325	4248	14	,	,	PUNCT
ftr-325	4248	15	2012	2012	NUM
ftr-325	4248	16	-	-	SYM
ftr-325	4248	17	tnt	tnt	NOUN
ftr-325	4248	18	235	235	NUM
ftr-325	4248	19	-	-	SYM
ftr-325	4248	20	22	22	NUM
ftr-325	4248	21	.	.	PUNCT
ftr-325	4249	1	xii	xii	NOUN
ftr-325	4249	2	.	.	PUNCT
ftr-325	4250	1	tax	tax	NOUN
ftr-325	4250	2	legislation	legislation	NOUN
ftr-325	4250	3	a.	a.	NOUN
ftr-325	4250	4	enacted	enact	VERB
ftr-325	4250	5	1	1	NUM
ftr-325	4250	6	.	.	PUNCT
ftr-325	4251	1	the	the	DET
ftr-325	4251	2	patient	patient	NOUN
ftr-325	4251	3	protection	protection	NOUN
ftr-325	4251	4	and	and	CCONJ
ftr-325	4251	5	affordable	affordable	ADJ
ftr-325	4251	6	care	care	NOUN
ftr-325	4251	7	act	act	NOUN
ftr-325	4251	8	(	(	PUNCT
ftr-325	4251	9	―ppaca‖	―ppaca‖	PROPN
ftr-325	4251	10	–	–	PUNCT
ftr-325	4251	11	pronounced	pronounce	VERB
ftr-325	4251	12	―pee	―pee	PROPN
ftr-325	4251	13	-	-	PUNCT
ftr-325	4251	14	pac	pac	PROPN
ftr-325	4251	15	-	-	PROPN
ftr-325	4251	16	a‖	a‖	PROPN
ftr-325	4251	17	or	or	CCONJ
ftr-325	4251	18	―obamacare‖	―obamacare‖	PROPN
ftr-325	4251	19	)	)	PUNCT
ftr-325	4251	20	,	,	PUNCT
ftr-325	4251	21	p.l.111	p.l.111	NOUN
ftr-325	4251	22	-	-	PUNCT
ftr-325	4251	23	148	148	NUM
ftr-325	4251	24	,	,	PUNCT
ftr-325	4251	25	was	be	AUX
ftr-325	4251	26	signed	sign	VERB
ftr-325	4251	27	by	by	ADP
ftr-325	4251	28	president	president	PROPN
ftr-325	4251	29	obama	obama	PROPN
ftr-325	4251	30	on	on	ADP
ftr-325	4251	31	3/23/10	3/23/10	NUM
ftr-325	4251	32	,	,	PUNCT
ftr-325	4251	33	and	and	CCONJ
ftr-325	4251	34	h.r	h.r	PROPN
ftr-325	4251	35	.	.	PROPN
ftr-325	4251	36	4872	4872	NUM
ftr-325	4251	37	,	,	PUNCT
ftr-325	4251	38	the	the	DET
ftr-325	4251	39	health	health	NOUN
ftr-325	4251	40	care	care	NOUN
ftr-325	4251	41	and	and	CCONJ
ftr-325	4251	42	education	education	NOUN
ftr-325	4251	43	reconciliation	reconciliation	NOUN
ftr-325	4251	44	act	act	NOUN
ftr-325	4251	45	of	of	ADP
ftr-325	4251	46	2010	2010	NUM
ftr-325	4251	47	(	(	PUNCT
ftr-325	4251	48	―2010	―2010	NUM
ftr-325	4251	49	health	health	NOUN
ftr-325	4251	50	care	care	NOUN
ftr-325	4251	51	act‖	act‖	PUNCT
ftr-325	4251	52	or	or	CCONJ
ftr-325	4251	53	―2010	―2010	ADJ
ftr-325	4251	54	reconciliation	reconciliation	NOUN
ftr-325	4251	55	act‖	act‖	ADJ
ftr-325	4251	56	)	)	PUNCT
ftr-325	4251	57	,	,	PUNCT
ftr-325	4251	58	p.l	p.l	PROPN
ftr-325	4251	59	.	.	NOUN
ftr-325	4251	60	111	111	NUM
ftr-325	4251	61	-	-	SYM
ftr-325	4251	62	152	152	NUM
ftr-325	4251	63	,	,	PUNCT
ftr-325	4251	64	was	be	AUX
ftr-325	4251	65	signed	sign	VERB
ftr-325	4251	66	by	by	ADP
ftr-325	4251	67	president	president	PROPN
ftr-325	4251	68	obama	obama	PROPN
ftr-325	4251	69	on	on	ADP
ftr-325	4251	70	3/30/10	3/30/10	NUM
ftr-325	4251	71	.	.	PUNCT
ftr-325	4252	1	a.	a.	NOUN
ftr-325	4253	1	the	the	DET
ftr-325	4253	2	2010	2010	NUM
ftr-325	4253	3	health	health	NOUN
ftr-325	4253	4	care	care	NOUN
ftr-325	4253	5	act	act	NOUN
ftr-325	4253	6	is	be	AUX
ftr-325	4253	7	constitutional	constitutional	ADJ
ftr-325	4253	8	,	,	PUNCT
ftr-325	4253	9	but	but	CCONJ
ftr-325	4253	10	the	the	DET
ftr-325	4253	11	―penalty‖	―penalty‖	PROPN
ftr-325	4253	12	is	be	AUX
ftr-325	4253	13	not	not	PART
ftr-325	4253	14	a	a	DET
ftr-325	4253	15	―tax.‖	―tax.‖	ADJ
ftr-325	4253	16	thomas	thomas	PROPN
ftr-325	4253	17	more	more	ADJ
ftr-325	4253	18	law	law	NOUN
ftr-325	4253	19	center	center	NOUN
ftr-325	4253	20	v.	v.	ADP
ftr-325	4253	21	obama	obama	PROPN
ftr-325	4253	22	,	,	PUNCT
ftr-325	4253	23	651	651	NUM
ftr-325	4253	24	f.3d	f.3d	NUM
ftr-325	4253	25	529	529	NUM
ftr-325	4253	26	(	(	PUNCT
ftr-325	4253	27	6th	6th	ADJ
ftr-325	4253	28	cir	cir	NOUN
ftr-325	4253	29	.	.	PUNCT
ftr-325	4254	1	6/29/11	6/29/11	NUM
ftr-325	4254	2	)	)	PUNCT
ftr-325	4254	3	(	(	PUNCT
ftr-325	4254	4	2	2	NUM
ftr-325	4254	5	-	-	SYM
ftr-325	4254	6	1	1	NUM
ftr-325	4254	7	)	)	PUNCT
ftr-325	4254	8	.	.	PUNCT
ftr-325	4255	1	the	the	DET
ftr-325	4255	2	sixth	sixth	ADJ
ftr-325	4255	3	circuit	circuit	NOUN
ftr-325	4255	4	court	court	NOUN
ftr-325	4255	5	of	of	ADP
ftr-325	4255	6	appeals	appeal	NOUN
ftr-325	4255	7	,	,	PUNCT
ftr-325	4255	8	in	in	ADP
ftr-325	4255	9	an	an	DET
ftr-325	4255	10	opinion	opinion	NOUN
ftr-325	4255	11	by	by	ADP
ftr-325	4255	12	judge	judge	PROPN
ftr-325	4255	13	martin	martin	PROPN
ftr-325	4255	14	,	,	PUNCT
ftr-325	4255	15	upheld	uphold	VERB
ftr-325	4255	16	the	the	DET
ftr-325	4255	17	constitutionality	constitutionality	NOUN
ftr-325	4255	18	of	of	ADP
ftr-325	4255	19	the	the	DET
ftr-325	4255	20	patient	patient	NOUN
ftr-325	4255	21	protection	protection	NOUN
ftr-325	4255	22	and	and	CCONJ
ftr-325	4255	23	affordable	affordable	ADJ
ftr-325	4255	24	care	care	PROPN
ftr-325	4255	25	act	act	PROPN
ftr-325	4255	26	,	,	PUNCT
ftr-325	4255	27	pub	pub	NOUN
ftr-325	4255	28	.	.	PUNCT
ftr-325	4256	1	l.	l.	PROPN
ftr-325	4256	2	no	no	INTJ
ftr-325	4256	3	.	.	NOUN
ftr-325	4257	1	111	111	NUM
ftr-325	4257	2	-	-	SYM
ftr-325	4257	3	148	148	NUM
ftr-325	4257	4	,	,	PUNCT
ftr-325	4257	5	124	124	NUM
ftr-325	4257	6	stat	stat	NOUN
ftr-325	4257	7	.	.	PUNCT
ftr-325	4258	1	119	119	NUM
ftr-325	4258	2	(	(	PUNCT
ftr-325	4258	3	2010	2010	NUM
ftr-325	4258	4	)	)	PUNCT
ftr-325	4258	5	,	,	PUNCT
ftr-325	4258	6	amended	amend	VERB
ftr-325	4258	7	by	by	ADP
ftr-325	4258	8	the	the	DET
ftr-325	4258	9	health	health	NOUN
ftr-325	4258	10	care	care	NOUN
ftr-325	4258	11	and	and	CCONJ
ftr-325	4258	12	education	education	NOUN
ftr-325	4258	13	reconciliation	reconciliation	NOUN
ftr-325	4258	14	act	act	NOUN
ftr-325	4258	15	of	of	ADP
ftr-325	4258	16	2010	2010	NUM
ftr-325	4258	17	,	,	PUNCT
ftr-325	4258	18	pub	pub	NOUN
ftr-325	4258	19	.	.	PUNCT
ftr-325	4259	1	l.	l.	PROPN
ftr-325	4259	2	no	no	INTJ
ftr-325	4259	3	.	.	PROPN
ftr-325	4260	1	111	111	NUM
ftr-325	4260	2	-	-	SYM
ftr-325	4260	3	152	152	NUM
ftr-325	4260	4	,	,	PUNCT
ftr-325	4260	5	124	124	NUM
ftr-325	4260	6	stat	stat	NOUN
ftr-325	4260	7	.	.	PUNCT
ftr-325	4261	1	1029	1029	NUM
ftr-325	4261	2	.	.	PUNCT
ftr-325	4262	1	the	the	DET
ftr-325	4262	2	majority	majority	NOUN
ftr-325	4262	3	opinion	opinion	NOUN
ftr-325	4262	4	upheld	uphold	VERB
ftr-325	4262	5	the	the	DET
ftr-325	4262	6	act	act	NOUN
ftr-325	4262	7	under	under	ADP
ftr-325	4262	8	the	the	DET
ftr-325	4262	9	commerce	commerce	NOUN
ftr-325	4262	10	clause	clause	NOUN
ftr-325	4262	11	.	.	PUNCT
ftr-325	4263	1	judge	judge	PROPN
ftr-325	4263	2	sutton‘s	sutton‘s	PROPN
ftr-325	4263	3	concurring	concur	VERB
ftr-325	4263	4	opinion	opinion	NOUN
ftr-325	4263	5	also	also	ADV
ftr-325	4263	6	concluded	conclude	VERB
ftr-325	4263	7	that	that	SCONJ
ftr-325	4263	8	the	the	DET
ftr-325	4263	9	act	act	NOUN
ftr-325	4263	10	was	be	AUX
ftr-325	4263	11	constitutional	constitutional	ADJ
ftr-325	4263	12	under	under	ADP
ftr-325	4263	13	the	the	DET
ftr-325	4263	14	commerce	commerce	NOUN
ftr-325	4263	15	clause	clause	NOUN
ftr-325	4263	16	,	,	PUNCT
ftr-325	4263	17	but	but	CCONJ
ftr-325	4263	18	held	hold	VERB
ftr-325	4263	19	that	that	SCONJ
ftr-325	4263	20	the	the	DET
ftr-325	4263	21	act	act	NOUN
ftr-325	4263	22	was	be	AUX
ftr-325	4263	23	not	not	PART
ftr-325	4263	24	an	an	DET
ftr-325	4263	25	exercise	exercise	NOUN
ftr-325	4263	26	of	of	ADP
ftr-325	4263	27	the	the	DET
ftr-325	4263	28	taxing	tax	VERB
ftr-325	4263	29	power	power	NOUN
ftr-325	4263	30	–	–	PUNCT
ftr-325	4263	31	the	the	DET
ftr-325	4263	32	penalty	penalty	NOUN
ftr-325	4263	33	for	for	ADP
ftr-325	4263	34	not	not	PART
ftr-325	4263	35	purchasing	purchase	VERB
ftr-325	4263	36	health	health	NOUN
ftr-325	4263	37	insurance	insurance	NOUN
ftr-325	4263	38	was	be	AUX
ftr-325	4263	39	not	not	PART
ftr-325	4263	40	a	a	DET
ftr-325	4263	41	tax	tax	NOUN
ftr-325	4263	42	.	.	PUNCT
ftr-325	4264	1	an	an	DET
ftr-325	4264	2	opinion	opinion	NOUN
ftr-325	4264	3	by	by	ADP
ftr-325	4264	4	senior	senior	ADJ
ftr-325	4264	5	district	district	NOUN
ftr-325	4264	6	judge	judge	NOUN
ftr-325	4264	7	graham	graham	PROPN
ftr-325	4264	8	,	,	PUNCT
ftr-325	4264	9	concurring	concur	VERB
ftr-325	4264	10	in	in	ADP
ftr-325	4264	11	part	part	NOUN
ftr-325	4264	12	and	and	CCONJ
ftr-325	4264	13	dissenting	dissent	VERB
ftr-325	4264	14	in	in	ADP
ftr-325	4264	15	part	part	NOUN
ftr-325	4264	16	,	,	PUNCT
ftr-325	4264	17	also	also	ADV
ftr-325	4264	18	held	hold	VERB
ftr-325	4264	19	that	that	SCONJ
ftr-325	4264	20	the	the	DET
ftr-325	4264	21	act	act	NOUN
ftr-325	4264	22	was	be	AUX
ftr-325	4264	23	not	not	PART
ftr-325	4264	24	an	an	DET
ftr-325	4264	25	exercise	exercise	NOUN
ftr-325	4264	26	of	of	ADP
ftr-325	4264	27	the	the	DET
ftr-325	4264	28	taxing	tax	VERB
ftr-325	4264	29	power	power	NOUN
ftr-325	4264	30	but	but	CCONJ
ftr-325	4264	31	would	would	AUX
ftr-325	4264	32	have	have	AUX
ftr-325	4264	33	held	hold	VERB
ftr-325	4264	34	the	the	DET
ftr-325	4264	35	act	act	NOUN
ftr-325	4264	36	unconstitutional	unconstitutional	ADJ
ftr-325	4264	37	as	as	ADP
ftr-325	4264	38	beyond	beyond	ADP
ftr-325	4264	39	congress‘s	congress‘s	NOUN
ftr-325	4264	40	power	power	NOUN
ftr-325	4264	41	to	to	PART
ftr-325	4264	42	regulate	regulate	VERB
ftr-325	4264	43	commerce	commerce	PROPN
ftr-325	4264	44	.	.	PUNCT
ftr-325	4265	1	b.	b.	PROPN
ftr-325	4266	1	but	but	CCONJ
ftr-325	4266	2	,	,	PUNCT
ftr-325	4266	3	on	on	ADP
ftr-325	4266	4	the	the	DET
ftr-325	4266	5	other	other	ADJ
ftr-325	4266	6	hand	hand	NOUN
ftr-325	4266	7	,	,	PUNCT
ftr-325	4266	8	the	the	DET
ftr-325	4266	9	eleventh	eleventh	ADJ
ftr-325	4266	10	circuit	circuit	NOUN
ftr-325	4266	11	holds	hold	VERB
ftr-325	4266	12	that	that	SCONJ
ftr-325	4266	13	the	the	DET
ftr-325	4266	14	individual	individual	ADJ
ftr-325	4266	15	mandate	mandate	NOUN
ftr-325	4266	16	is	be	AUX
ftr-325	4266	17	unconstitutional	unconstitutional	ADJ
ftr-325	4266	18	.	.	PUNCT
ftr-325	4267	1	florida	florida	PROPN
ftr-325	4268	1	v.	v.	ADP
ftr-325	4268	2	2013	2013	NUM
ftr-325	4268	3	]	]	PUNCT
ftr-325	4268	4	recent	recent	ADJ
ftr-325	4268	5	developments	development	NOUN
ftr-325	4268	6	in	in	ADP
ftr-325	4268	7	federal	federal	ADJ
ftr-325	4268	8	income	income	NOUN
ftr-325	4268	9	taxation	taxation	NOUN
ftr-325	4268	10	719	719	NUM
ftr-325	4268	11	u.s	u.s	PROPN
ftr-325	4268	12	.	.	PROPN
ftr-325	4268	13	department	department	PROPN
ftr-325	4268	14	of	of	ADP
ftr-325	4268	15	health	health	PROPN
ftr-325	4268	16	&	&	CCONJ
ftr-325	4268	17	human	human	PROPN
ftr-325	4268	18	services	services	PROPN
ftr-325	4268	19	,	,	PUNCT
ftr-325	4268	20	648	648	NUM
ftr-325	4268	21	f.3d	f.3d	NUM
ftr-325	4268	22	1235	1235	NUM
ftr-325	4268	23	(	(	PUNCT
ftr-325	4268	24	11th	11th	ADJ
ftr-325	4268	25	cir	cir	NOUN
ftr-325	4268	26	.	.	PUNCT
ftr-325	4268	27	8/12/11	8/12/11	NUM
ftr-325	4268	28	)	)	PUNCT
ftr-325	4268	29	(	(	PUNCT
ftr-325	4268	30	2	2	NUM
ftr-325	4268	31	-	-	SYM
ftr-325	4268	32	1	1	NUM
ftr-325	4268	33	)	)	PUNCT
ftr-325	4268	34	.	.	PUNCT
ftr-325	4269	1	the	the	DET
ftr-325	4269	2	eleventh	eleventh	ADJ
ftr-325	4269	3	circuit	circuit	NOUN
ftr-325	4269	4	held	hold	VERB
ftr-325	4269	5	that	that	SCONJ
ftr-325	4269	6	congress	congress	PROPN
ftr-325	4269	7	exceeded	exceed	VERB
ftr-325	4269	8	its	its	PRON
ftr-325	4269	9	authority	authority	NOUN
ftr-325	4269	10	by	by	ADP
ftr-325	4269	11	requiring	require	VERB
ftr-325	4269	12	americans	american	NOUN
ftr-325	4269	13	to	to	PART
ftr-325	4269	14	buy	buy	VERB
ftr-325	4269	15	coverage	coverage	NOUN
ftr-325	4269	16	,	,	PUNCT
ftr-325	4269	17	but	but	CCONJ
ftr-325	4269	18	also	also	ADV
ftr-325	4269	19	ruled	rule	VERB
ftr-325	4269	20	that	that	SCONJ
ftr-325	4269	21	the	the	DET
ftr-325	4269	22	rest	rest	NOUN
ftr-325	4269	23	of	of	ADP
ftr-325	4269	24	the	the	DET
ftr-325	4269	25	wide	wide	ADV
ftr-325	4269	26	-	-	PUNCT
ftr-325	4269	27	ranging	range	VERB
ftr-325	4269	28	law	law	NOUN
ftr-325	4269	29	could	could	AUX
ftr-325	4269	30	remain	remain	VERB
ftr-325	4269	31	in	in	ADP
ftr-325	4269	32	effect	effect	NOUN
ftr-325	4269	33	.	.	PUNCT
ftr-325	4270	1	the	the	DET
ftr-325	4270	2	case	case	NOUN
ftr-325	4270	3	stems	stem	VERB
ftr-325	4270	4	from	from	ADP
ftr-325	4270	5	a	a	DET
ftr-325	4270	6	challenge	challenge	NOUN
ftr-325	4270	7	by	by	ADP
ftr-325	4270	8	twenty	twenty	NUM
ftr-325	4270	9	-	-	PUNCT
ftr-325	4270	10	six	six	NUM
ftr-325	4270	11	states	state	NOUN
ftr-325	4270	12	which	which	PRON
ftr-325	4270	13	had	have	AUX
ftr-325	4270	14	argued	argue	VERB
ftr-325	4270	15	the	the	DET
ftr-325	4270	16	individual	individual	ADJ
ftr-325	4270	17	mandate	mandate	NOUN
ftr-325	4270	18	,	,	PUNCT
ftr-325	4270	19	set	set	VERB
ftr-325	4270	20	to	to	PART
ftr-325	4270	21	go	go	VERB
ftr-325	4270	22	into	into	ADP
ftr-325	4270	23	effect	effect	NOUN
ftr-325	4270	24	in	in	ADP
ftr-325	4270	25	2014	2014	NUM
ftr-325	4270	26	,	,	PUNCT
ftr-325	4270	27	was	be	AUX
ftr-325	4270	28	unconstitutional	unconstitutional	ADJ
ftr-325	4270	29	because	because	SCONJ
ftr-325	4270	30	congress	congress	PROPN
ftr-325	4270	31	could	could	AUX
ftr-325	4270	32	not	not	PART
ftr-325	4270	33	force	force	VERB
ftr-325	4270	34	americans	americans	PROPN
ftr-325	4270	35	to	to	PART
ftr-325	4270	36	buy	buy	VERB
ftr-325	4270	37	health	health	NOUN
ftr-325	4270	38	insurance	insurance	NOUN
ftr-325	4270	39	or	or	CCONJ
ftr-325	4270	40	face	face	VERB
ftr-325	4270	41	the	the	DET
ftr-325	4270	42	prospect	prospect	NOUN
ftr-325	4270	43	of	of	ADP
ftr-325	4270	44	a	a	DET
ftr-325	4270	45	penalty	penalty	NOUN
ftr-325	4270	46	.	.	PUNCT
ftr-325	4271	1	the	the	DET
ftr-325	4271	2	majority	majority	NOUN
ftr-325	4271	3	stated	state	VERB
ftr-325	4271	4	:	:	PUNCT
ftr-325	4271	5	this	this	DET
ftr-325	4271	6	economic	economic	ADJ
ftr-325	4271	7	mandate	mandate	NOUN
ftr-325	4271	8	represents	represent	VERB
ftr-325	4271	9	a	a	DET
ftr-325	4271	10	wholly	wholly	ADV
ftr-325	4271	11	novel	novel	ADJ
ftr-325	4271	12	and	and	CCONJ
ftr-325	4271	13	potentially	potentially	ADV
ftr-325	4271	14	unbounded	unbounded	ADJ
ftr-325	4271	15	assertion	assertion	NOUN
ftr-325	4271	16	of	of	ADP
ftr-325	4271	17	congressional	congressional	ADJ
ftr-325	4271	18	authority	authority	NOUN
ftr-325	4271	19	:	:	PUNCT
ftr-325	4271	20	the	the	DET
ftr-325	4271	21	ability	ability	NOUN
ftr-325	4271	22	to	to	PART
ftr-325	4271	23	compel	compel	VERB
ftr-325	4271	24	americans	american	NOUN
ftr-325	4271	25	to	to	PART
ftr-325	4271	26	purchase	purchase	VERB
ftr-325	4271	27	an	an	DET
ftr-325	4271	28	expensive	expensive	ADJ
ftr-325	4271	29	health	health	NOUN
ftr-325	4271	30	insurance	insurance	NOUN
ftr-325	4271	31	product	product	NOUN
ftr-325	4271	32	they	they	PRON
ftr-325	4271	33	have	have	AUX
ftr-325	4271	34	elected	elect	VERB
ftr-325	4271	35	not	not	PART
ftr-325	4271	36	to	to	PART
ftr-325	4271	37	buy	buy	VERB
ftr-325	4271	38	,	,	PUNCT
ftr-325	4271	39	and	and	CCONJ
ftr-325	4271	40	to	to	PART
ftr-325	4271	41	make	make	VERB
ftr-325	4271	42	them	they	PRON
ftr-325	4271	43	re	re	VERB
ftr-325	4271	44	-	-	VERB
ftr-325	4271	45	purchase	purchase	VERB
ftr-325	4271	46	that	that	DET
ftr-325	4271	47	insurance	insurance	NOUN
ftr-325	4271	48	product	product	NOUN
ftr-325	4271	49	every	every	DET
ftr-325	4271	50	month	month	NOUN
ftr-325	4271	51	for	for	ADP
ftr-325	4271	52	their	their	PRON
ftr-325	4271	53	entire	entire	ADJ
ftr-325	4271	54	lives	life	NOUN
ftr-325	4271	55	.	.	PUNCT
ftr-325	4272	1	c.	c.	PROPN
ftr-325	4272	2	does	do	AUX
ftr-325	4272	3	anyone	anyone	PRON
ftr-325	4272	4	really	really	ADV
ftr-325	4272	5	care	care	VERB
ftr-325	4272	6	what	what	PRON
ftr-325	4272	7	d.c	d.c	PROPN
ftr-325	4272	8	.	.	PROPN
ftr-325	4272	9	circuit	circuit	PROPN
ftr-325	4272	10	thinks	think	VERB
ftr-325	4272	11	when	when	SCONJ
ftr-325	4272	12	the	the	DET
ftr-325	4272	13	issue	issue	NOUN
ftr-325	4272	14	is	be	AUX
ftr-325	4272	15	already	already	ADV
ftr-325	4272	16	up	up	ADP
ftr-325	4272	17	on	on	ADP
ftr-325	4272	18	certiorari	certiorari	NOUN
ftr-325	4272	19	?	?	PUNCT
ftr-325	4273	1	seven	seven	NUM
ftr-325	4273	2	-	-	PUNCT
ftr-325	4273	3	sky	sky	NOUN
ftr-325	4273	4	v.	v.	ADP
ftr-325	4273	5	holder	holder	NOUN
ftr-325	4273	6	,	,	PUNCT
ftr-325	4273	7	661	661	NUM
ftr-325	4273	8	f.3d	f.3d	NUM
ftr-325	4273	9	1	1	NUM
ftr-325	4273	10	(	(	PUNCT
ftr-325	4273	11	d.c	d.c	PROPN
ftr-325	4273	12	.	.	PROPN
ftr-325	4273	13	cir	cir	PROPN
ftr-325	4273	14	.	.	PUNCT
ftr-325	4273	15	11/8/11	11/8/11	NUM
ftr-325	4273	16	)	)	PUNCT
ftr-325	4273	17	.	.	PUNCT
ftr-325	4274	1	the	the	DET
ftr-325	4274	2	court	court	NOUN
ftr-325	4274	3	of	of	ADP
ftr-325	4274	4	appeals	appeal	NOUN
ftr-325	4274	5	for	for	ADP
ftr-325	4274	6	the	the	DET
ftr-325	4274	7	district	district	PROPN
ftr-325	4274	8	of	of	ADP
ftr-325	4274	9	columbia	columbia	PROPN
ftr-325	4274	10	(	(	PUNCT
ftr-325	4274	11	2	2	NUM
ftr-325	4274	12	-	-	SYM
ftr-325	4274	13	1	1	NUM
ftr-325	4274	14	)	)	PUNCT
ftr-325	4274	15	upheld	uphold	VERB
ftr-325	4274	16	the	the	DET
ftr-325	4274	17	constitutionality	constitutionality	NOUN
ftr-325	4274	18	of	of	ADP
ftr-325	4274	19	the	the	DET
ftr-325	4274	20	minimum	minimum	ADJ
ftr-325	4274	21	essential	essential	ADJ
ftr-325	4274	22	health	health	NOUN
ftr-325	4274	23	care	care	NOUN
ftr-325	4274	24	coverage	coverage	NOUN
ftr-325	4274	25	requirement	requirement	NOUN
ftr-325	4274	26	of	of	ADP
ftr-325	4274	27	§	§	PROPN
ftr-325	4274	28	1501	1501	NUM
ftr-325	4274	29	of	of	ADP
ftr-325	4274	30	the	the	DET
ftr-325	4274	31	2010	2010	NUM
ftr-325	4274	32	patient	patient	NOUN
ftr-325	4274	33	protection	protection	NOUN
ftr-325	4274	34	and	and	CCONJ
ftr-325	4274	35	affordable	affordable	ADJ
ftr-325	4274	36	health	health	PROPN
ftr-325	4274	37	care	care	PROPN
ftr-325	4274	38	act	act	PROPN
ftr-325	4274	39	,	,	PUNCT
ftr-325	4274	40	codified	codify	VERB
ftr-325	4274	41	at	at	ADP
ftr-325	4274	42	code	code	NOUN
ftr-325	4274	43	§	§	PROPN
ftr-325	4274	44	5000a	5000a	NOUN
ftr-325	4274	45	as	as	ADP
ftr-325	4274	46	an	an	DET
ftr-325	4274	47	exercise	exercise	NOUN
ftr-325	4274	48	of	of	ADP
ftr-325	4274	49	congress‘s	congress‘s	NOUN
ftr-325	4274	50	power	power	NOUN
ftr-325	4274	51	under	under	ADP
ftr-325	4274	52	the	the	DET
ftr-325	4274	53	commerce	commerce	NOUN
ftr-325	4274	54	clause	clause	NOUN
ftr-325	4274	55	.	.	PUNCT
ftr-325	4275	1	the	the	DET
ftr-325	4275	2	suit	suit	NOUN
ftr-325	4275	3	was	be	AUX
ftr-325	4275	4	not	not	PART
ftr-325	4275	5	barred	bar	VERB
ftr-325	4275	6	by	by	ADP
ftr-325	4275	7	the	the	DET
ftr-325	4275	8	anti	anti	ADJ
ftr-325	4275	9	-	-	ADJ
ftr-325	4275	10	injunction	injunction	ADJ
ftr-325	4275	11	act	act	NOUN
ftr-325	4275	12	because	because	SCONJ
ftr-325	4275	13	the	the	DET
ftr-325	4275	14	suit	suit	NOUN
ftr-325	4275	15	involved	involve	VERB
ftr-325	4275	16	a	a	DET
ftr-325	4275	17	penalty	penalty	NOUN
ftr-325	4275	18	unconnected	unconnected	ADJ
ftr-325	4275	19	to	to	ADP
ftr-325	4275	20	a	a	DET
ftr-325	4275	21	tax	tax	NOUN
ftr-325	4275	22	liability	liability	NOUN
ftr-325	4275	23	.	.	PUNCT
ftr-325	4276	1	judge	judge	PROPN
ftr-325	4276	2	kavanaugh	kavanaugh	PROPN
ftr-325	4276	3	dissented	dissent	VERB
ftr-325	4276	4	as	as	ADP
ftr-325	4276	5	to	to	ADP
ftr-325	4276	6	jurisdiction	jurisdiction	NOUN
ftr-325	4276	7	because	because	SCONJ
ftr-325	4276	8	he	he	PRON
ftr-325	4276	9	would	would	AUX
ftr-325	4276	10	have	have	AUX
ftr-325	4276	11	held	hold	VERB
ftr-325	4276	12	that	that	SCONJ
ftr-325	4276	13	the	the	DET
ftr-325	4276	14	aia	aia	PROPN
ftr-325	4276	15	barred	bar	VERB
ftr-325	4276	16	the	the	DET
ftr-325	4276	17	suit	suit	NOUN
ftr-325	4276	18	.	.	PUNCT
ftr-325	4277	1	d.	d.	PROPN
ftr-325	4277	2	when	when	SCONJ
ftr-325	4277	3	president	president	PROPN
ftr-325	4277	4	obama	obama	PROPN
ftr-325	4277	5	said	say	VERB
ftr-325	4277	6	that	that	SCONJ
ftr-325	4277	7	the	the	DET
ftr-325	4277	8	―individual	―individual	ADJ
ftr-325	4277	9	mandate‖	mandate‖	PROPN
ftr-325	4277	10	was	be	AUX
ftr-325	4277	11	not	not	PART
ftr-325	4277	12	a	a	DET
ftr-325	4277	13	tax	tax	NOUN
ftr-325	4277	14	,	,	PUNCT
ftr-325	4277	15	justices	justices	PROPN
ftr-325	4277	16	kennedy	kennedy	PROPN
ftr-325	4277	17	,	,	PUNCT
ftr-325	4277	18	scalia	scalia	PROPN
ftr-325	4277	19	,	,	PUNCT
ftr-325	4277	20	thomas	thomas	PROPN
ftr-325	4277	21	,	,	PUNCT
ftr-325	4277	22	and	and	CCONJ
ftr-325	4277	23	alito	alito	PROPN
ftr-325	4277	24	thought	think	VERB
ftr-325	4277	25	he	he	PRON
ftr-325	4277	26	was	be	AUX
ftr-325	4277	27	being	be	AUX
ftr-325	4277	28	serious	serious	ADJ
ftr-325	4277	29	,	,	PUNCT
ftr-325	4277	30	but	but	CCONJ
ftr-325	4277	31	the	the	DET
ftr-325	4277	32	chief	chief	ADJ
ftr-325	4277	33	justice	justice	NOUN
ftr-325	4277	34	and	and	CCONJ
ftr-325	4277	35	justices	justice	NOUN
ftr-325	4277	36	ginsburg	ginsburg	PROPN
ftr-325	4277	37	,	,	PUNCT
ftr-325	4277	38	breyer	breyer	NOUN
ftr-325	4277	39	,	,	PUNCT
ftr-325	4277	40	sotomayor	sotomayor	NOUN
ftr-325	4277	41	,	,	PUNCT
ftr-325	4277	42	and	and	CCONJ
ftr-325	4277	43	kagan	kagan	PROPN
ftr-325	4277	44	knew	know	VERB
ftr-325	4277	45	that	that	SCONJ
ftr-325	4277	46	,	,	PUNCT
ftr-325	4277	47	as	as	ADP
ftr-325	4277	48	usual	usual	ADJ
ftr-325	4277	49	,	,	PUNCT
ftr-325	4277	50	he	he	PRON
ftr-325	4277	51	was	be	AUX
ftr-325	4277	52	just	just	ADV
ftr-325	4277	53	fooling	fool	VERB
ftr-325	4277	54	with	with	ADP
ftr-325	4277	55	us	we	PRON
ftr-325	4277	56	.	.	PUNCT
ftr-325	4278	1	national	national	PROPN
ftr-325	4278	2	federation	federation	PROPN
ftr-325	4278	3	of	of	ADP
ftr-325	4278	4	independent	independent	PROPN
ftr-325	4278	5	business	business	PROPN
ftr-325	4278	6	v.	v.	ADP
ftr-325	4278	7	sebelius	sebelius	PROPN
ftr-325	4278	8	,	,	PUNCT
ftr-325	4278	9	132	132	NUM
ftr-325	4278	10	s.	s.	PROPN
ftr-325	4278	11	ct	ct	PROPN
ftr-325	4278	12	.	.	PROPN
ftr-325	4278	13	2566	2566	NUM
ftr-325	4278	14	(	(	PUNCT
ftr-325	4278	15	6/28/12	6/28/12	NUM
ftr-325	4278	16	)	)	PUNCT
ftr-325	4278	17	.	.	PUNCT
ftr-325	4279	1	on	on	ADP
ftr-325	4279	2	certiorari	certiorari	NOUN
ftr-325	4279	3	to	to	ADP
ftr-325	4279	4	the	the	DET
ftr-325	4279	5	eleventh	eleventh	ADJ
ftr-325	4279	6	circuit	circuit	NOUN
ftr-325	4279	7	,	,	PUNCT
ftr-325	4279	8	the	the	DET
ftr-325	4279	9	chief	chief	ADJ
ftr-325	4279	10	justice	justice	NOUN
ftr-325	4279	11	delivered	deliver	VERB
ftr-325	4279	12	the	the	DET
ftr-325	4279	13	opinion	opinion	NOUN
ftr-325	4279	14	for	for	ADP
ftr-325	4279	15	the	the	DET
ftr-325	4279	16	court	court	NOUN
ftr-325	4279	17	which	which	PRON
ftr-325	4279	18	held	hold	VERB
ftr-325	4279	19	:	:	PUNCT
ftr-325	4279	20	(	(	PUNCT
ftr-325	4279	21	1	1	X
ftr-325	4279	22	)	)	PUNCT
ftr-325	4279	23	that	that	SCONJ
ftr-325	4279	24	the	the	DET
ftr-325	4279	25	suit	suit	NOUN
ftr-325	4279	26	to	to	PART
ftr-325	4279	27	declare	declare	VERB
ftr-325	4279	28	the	the	DET
ftr-325	4279	29	individual	individual	ADJ
ftr-325	4279	30	mandate	mandate	NOUN
ftr-325	4279	31	unconstitutional	unconstitutional	ADJ
ftr-325	4279	32	was	be	AUX
ftr-325	4279	33	not	not	PART
ftr-325	4279	34	barred	bar	VERB
ftr-325	4279	35	by	by	ADP
ftr-325	4279	36	the	the	DET
ftr-325	4279	37	anti	anti	ADJ
ftr-325	4279	38	-	-	ADJ
ftr-325	4279	39	injunction	injunction	ADJ
ftr-325	4279	40	act	act	NOUN
ftr-325	4279	41	because	because	SCONJ
ftr-325	4279	42	congress	congress	PROPN
ftr-325	4279	43	indicated	indicate	VERB
ftr-325	4279	44	that	that	SCONJ
ftr-325	4279	45	it	it	PRON
ftr-325	4279	46	did	do	AUX
ftr-325	4279	47	not	not	PART
ftr-325	4279	48	want	want	VERB
ftr-325	4279	49	it	it	PRON
ftr-325	4279	50	to	to	PART
ftr-325	4279	51	be	be	AUX
ftr-325	4279	52	so	so	ADV
ftr-325	4279	53	barred	bar	VERB
ftr-325	4279	54	(	(	PUNCT
ftr-325	4279	55	9	9	NUM
ftr-325	4279	56	-	-	SYM
ftr-325	4279	57	0	0	NUM
ftr-325	4279	58	)	)	PUNCT
ftr-325	4279	59	;	;	PUNCT
ftr-325	4279	60	(	(	PUNCT
ftr-325	4279	61	2	2	X
ftr-325	4279	62	)	)	PUNCT
ftr-325	4279	63	that	that	SCONJ
ftr-325	4279	64	the	the	DET
ftr-325	4279	65	individual	individual	ADJ
ftr-325	4279	66	mandate	mandate	NOUN
ftr-325	4279	67	was	be	AUX
ftr-325	4279	68	unconstitutional	unconstitutional	ADJ
ftr-325	4279	69	as	as	ADP
ftr-325	4279	70	an	an	DET
ftr-325	4279	71	exercise	exercise	NOUN
ftr-325	4279	72	of	of	ADP
ftr-325	4279	73	congressional	congressional	ADJ
ftr-325	4279	74	power	power	NOUN
ftr-325	4279	75	under	under	ADP
ftr-325	4279	76	the	the	DET
ftr-325	4279	77	commerce	commerce	NOUN
ftr-325	4279	78	clause	clause	NOUN
ftr-325	4279	79	(	(	PUNCT
ftr-325	4279	80	5	5	NUM
ftr-325	4279	81	-	-	SYM
ftr-325	4279	82	4	4	NUM
ftr-325	4279	83	)	)	PUNCT
ftr-325	4279	84	;	;	PUNCT
ftr-325	4279	85	and	and	CCONJ
ftr-325	4279	86	(	(	PUNCT
ftr-325	4279	87	3	3	X
ftr-325	4279	88	)	)	PUNCT
ftr-325	4279	89	that	that	SCONJ
ftr-325	4279	90	the	the	DET
ftr-325	4279	91	individual	individual	ADJ
ftr-325	4279	92	mandate	mandate	NOUN
ftr-325	4279	93	was	be	AUX
ftr-325	4279	94	valid	valid	ADJ
ftr-325	4279	95	as	as	ADP
ftr-325	4279	96	a	a	DET
ftr-325	4279	97	tax	tax	NOUN
ftr-325	4279	98	–	–	PUNCT
ftr-325	4279	99	but	but	CCONJ
ftr-325	4279	100	not	not	PART
ftr-325	4279	101	a	a	DET
ftr-325	4279	102	direct	direct	ADJ
ftr-325	4279	103	tax	tax	NOUN
ftr-325	4279	104	–	–	PUNCT
ftr-325	4279	105	under	under	ADP
ftr-325	4279	106	the	the	DET
ftr-325	4279	107	taxing	tax	VERB
ftr-325	4279	108	clause	clause	NOUN
ftr-325	4279	109	(	(	PUNCT
ftr-325	4279	110	5	5	NUM
ftr-325	4279	111	-	-	SYM
ftr-325	4279	112	4	4	NUM
ftr-325	4279	113	)	)	PUNCT
ftr-325	4279	114	.	.	PUNCT
ftr-325	4280	1	with	with	ADP
ftr-325	4280	2	respect	respect	NOUN
ftr-325	4280	3	to	to	ADP
ftr-325	4280	4	the	the	DET
ftr-325	4280	5	direct	direct	ADJ
ftr-325	4280	6	tax	tax	NOUN
ftr-325	4280	7	clause	clause	NOUN
ftr-325	4280	8	,	,	PUNCT
ftr-325	4280	9	the	the	DET
ftr-325	4280	10	chief	chief	ADJ
ftr-325	4280	11	justice	justice	NOUN
ftr-325	4280	12	stated	state	VERB
ftr-325	4280	13	:	:	PUNCT
ftr-325	4280	14	a	a	DET
ftr-325	4280	15	tax	tax	NOUN
ftr-325	4280	16	on	on	ADP
ftr-325	4280	17	going	go	VERB
ftr-325	4280	18	without	without	ADP
ftr-325	4280	19	health	health	NOUN
ftr-325	4280	20	insurance	insurance	NOUN
ftr-325	4280	21	does	do	AUX
ftr-325	4280	22	not	not	PART
ftr-325	4280	23	fall	fall	VERB
ftr-325	4280	24	within	within	ADP
ftr-325	4280	25	any	any	DET
ftr-325	4280	26	recognized	recognize	VERB
ftr-325	4280	27	category	category	NOUN
ftr-325	4280	28	of	of	ADP
ftr-325	4280	29	direct	direct	ADJ
ftr-325	4280	30	tax	tax	NOUN
ftr-325	4280	31	.	.	PUNCT
ftr-325	4281	1	it	it	PRON
ftr-325	4281	2	is	be	AUX
ftr-325	4281	3	not	not	PART
ftr-325	4281	4	a	a	DET
ftr-325	4281	5	capitation	capitation	NOUN
ftr-325	4281	6	.	.	PUNCT
ftr-325	4282	1	capitations	capitation	NOUN
ftr-325	4282	2	are	be	AUX
ftr-325	4282	3	taxes	taxis	NOUN
ftr-325	4282	4	paid	pay	VERB
ftr-325	4282	5	by	by	ADP
ftr-325	4282	6	every	every	DET
ftr-325	4282	7	person	person	NOUN
ftr-325	4282	8	,	,	PUNCT
ftr-325	4282	9	―without	―without	ADP
ftr-325	4282	10	regard	regard	NOUN
ftr-325	4282	11	to	to	ADP
ftr-325	4282	12	property	property	NOUN
ftr-325	4282	13	,	,	PUNCT
ftr-325	4282	14	profession	profession	NOUN
ftr-325	4282	15	,	,	PUNCT
ftr-325	4282	16	or	or	CCONJ
ftr-325	4282	17	any	any	DET
ftr-325	4282	18	other	other	ADJ
ftr-325	4282	19	720	720	NUM
ftr-325	4282	20	florida	florida	PROPN
ftr-325	4282	21	tax	tax	NOUN
ftr-325	4282	22	review	review	NOUN
ftr-325	4282	23	[	[	X
ftr-325	4282	24	vol	vol	NOUN
ftr-325	4282	25	.	.	NOUN
ftr-325	4282	26	13:10	13:10	NUM
ftr-325	4282	27	circumstance.‖	circumstance.‖	PROPN
ftr-325	4282	28	hylton	hylton	PROPN
ftr-325	4282	29	,	,	PUNCT
ftr-325	4282	30	supra	supra	PROPN
ftr-325	4282	31	,	,	PUNCT
ftr-325	4282	32	at	at	ADP
ftr-325	4282	33	175	175	NUM
ftr-325	4282	34	(	(	PUNCT
ftr-325	4282	35	opinion	opinion	NOUN
ftr-325	4282	36	of	of	ADP
ftr-325	4282	37	chase	chase	NOUN
ftr-325	4282	38	,	,	PUNCT
ftr-325	4282	39	j.	j.	PROPN
ftr-325	4282	40	)	)	PUNCT
ftr-325	4282	41	(	(	PUNCT
ftr-325	4282	42	emphasis	emphasis	NOUN
ftr-325	4282	43	altered	alter	VERB
ftr-325	4282	44	)	)	PUNCT
ftr-325	4282	45	.	.	PUNCT
ftr-325	4283	1	the	the	DET
ftr-325	4283	2	whole	whole	ADJ
ftr-325	4283	3	point	point	NOUN
ftr-325	4283	4	of	of	ADP
ftr-325	4283	5	the	the	DET
ftr-325	4283	6	shared	share	VERB
ftr-325	4283	7	responsibility	responsibility	NOUN
ftr-325	4283	8	payment	payment	NOUN
ftr-325	4283	9	is	be	AUX
ftr-325	4283	10	that	that	SCONJ
ftr-325	4283	11	it	it	PRON
ftr-325	4283	12	is	be	AUX
ftr-325	4283	13	triggered	trigger	VERB
ftr-325	4283	14	by	by	ADP
ftr-325	4283	15	specific	specific	ADJ
ftr-325	4283	16	circumstances	circumstance	NOUN
ftr-325	4283	17	—	—	PUNCT
ftr-325	4283	18	earning	earn	VERB
ftr-325	4283	19	a	a	DET
ftr-325	4283	20	certain	certain	ADJ
ftr-325	4283	21	amount	amount	NOUN
ftr-325	4283	22	of	of	ADP
ftr-325	4283	23	income	income	NOUN
ftr-325	4283	24	but	but	CCONJ
ftr-325	4283	25	not	not	PART
ftr-325	4283	26	obtaining	obtain	VERB
ftr-325	4283	27	health	health	NOUN
ftr-325	4283	28	insurance	insurance	NOUN
ftr-325	4283	29	.	.	PUNCT
ftr-325	4284	1	the	the	DET
ftr-325	4284	2	payment	payment	NOUN
ftr-325	4284	3	is	be	AUX
ftr-325	4284	4	also	also	ADV
ftr-325	4284	5	plainly	plainly	ADV
ftr-325	4284	6	not	not	PART
ftr-325	4284	7	a	a	DET
ftr-325	4284	8	tax	tax	NOUN
ftr-325	4284	9	on	on	ADP
ftr-325	4284	10	the	the	DET
ftr-325	4284	11	ownership	ownership	NOUN
ftr-325	4284	12	of	of	ADP
ftr-325	4284	13	land	land	NOUN
ftr-325	4284	14	or	or	CCONJ
ftr-325	4284	15	personal	personal	ADJ
ftr-325	4284	16	property	property	NOUN
ftr-325	4284	17	.	.	PUNCT
ftr-325	4285	1	the	the	DET
ftr-325	4285	2	shared	share	VERB
ftr-325	4285	3	responsibility	responsibility	NOUN
ftr-325	4285	4	payment	payment	NOUN
ftr-325	4285	5	is	be	AUX
ftr-325	4285	6	thus	thus	ADV
ftr-325	4285	7	not	not	PART
ftr-325	4285	8	a	a	DET
ftr-325	4285	9	direct	direct	ADJ
ftr-325	4285	10	tax	tax	NOUN
ftr-325	4285	11	that	that	PRON
ftr-325	4285	12	must	must	AUX
ftr-325	4285	13	be	be	AUX
ftr-325	4285	14	apportioned	apportion	VERB
ftr-325	4285	15	among	among	ADP
ftr-325	4285	16	the	the	DET
ftr-325	4285	17	several	several	ADJ
ftr-325	4285	18	states	state	NOUN
ftr-325	4285	19	.	.	PUNCT
ftr-325	4286	1			X
ftr-325	4286	2	there	there	PRON
ftr-325	4286	3	was	be	VERB
ftr-325	4286	4	some	some	DET
ftr-325	4286	5	more	more	ADJ
ftr-325	4286	6	stuff	stuff	NOUN
ftr-325	4286	7	about	about	ADP
ftr-325	4286	8	congress	congress	PROPN
ftr-325	4286	9	lacking	lack	VERB
ftr-325	4286	10	the	the	DET
ftr-325	4286	11	power	power	NOUN
ftr-325	4286	12	to	to	PART
ftr-325	4286	13	force	force	VERB
ftr-325	4286	14	states	state	NOUN
ftr-325	4286	15	to	to	PART
ftr-325	4286	16	expand	expand	VERB
ftr-325	4286	17	medicaid	medicaid	PROPN
ftr-325	4286	18	upon	upon	SCONJ
ftr-325	4286	19	pain	pain	NOUN
ftr-325	4286	20	of	of	ADP
ftr-325	4286	21	denial	denial	NOUN
ftr-325	4286	22	of	of	ADP
ftr-325	4286	23	all	all	DET
ftr-325	4286	24	federal	federal	ADJ
ftr-325	4286	25	aid	aid	NOUN
ftr-325	4286	26	to	to	ADP
ftr-325	4286	27	states	state	NOUN
ftr-325	4286	28	for	for	ADP
ftr-325	4286	29	medicaid	medicaid	PROPN
ftr-325	4286	30	,	,	PUNCT
ftr-325	4286	31	which	which	PRON
ftr-325	4286	32	was	be	AUX
ftr-325	4286	33	decided	decide	VERB
ftr-325	4286	34	7	7	NUM
ftr-325	4286	35	-	-	SYM
ftr-325	4286	36	2	2	NUM
ftr-325	4286	37	.	.	NOUN
ftr-325	4286	38	2	2	NUM
ftr-325	4286	39	.	.	X
ftr-325	4286	40	the	the	DET
ftr-325	4286	41	middle	middle	ADJ
ftr-325	4286	42	class	class	NOUN
ftr-325	4286	43	tax	tax	NOUN
ftr-325	4286	44	relief	relief	NOUN
ftr-325	4286	45	and	and	CCONJ
ftr-325	4286	46	job	job	NOUN
ftr-325	4286	47	creation	creation	NOUN
ftr-325	4286	48	act	act	NOUN
ftr-325	4286	49	of	of	ADP
ftr-325	4286	50	2012	2012	NUM
ftr-325	4286	51	,	,	PUNCT
ftr-325	4286	52	p.l	p.l	PROPN
ftr-325	4286	53	.	.	NOUN
ftr-325	4286	54	112	112	NUM
ftr-325	4286	55	-	-	SYM
ftr-325	4286	56	96	96	NUM
ftr-325	4286	57	,	,	PUNCT
ftr-325	4286	58	was	be	AUX
ftr-325	4286	59	signed	sign	VERB
ftr-325	4286	60	by	by	ADP
ftr-325	4286	61	president	president	PROPN
ftr-325	4286	62	obama	obama	PROPN
ftr-325	4286	63	on	on	ADP
ftr-325	4286	64	2/22/12	2/22/12	PROPN
ftr-325	4286	65	.	.	PUNCT
ftr-325	4287	1	the	the	DET
ftr-325	4287	2	new	new	ADJ
ftr-325	4287	3	law	law	NOUN
ftr-325	4287	4	also	also	ADV
ftr-325	4287	5	repeals	repeal	VERB
ftr-325	4287	6	the	the	DET
ftr-325	4287	7	two	two	NUM
ftr-325	4287	8	-	-	PUNCT
ftr-325	4287	9	percent	percent	NOUN
ftr-325	4287	10	recapture	recapture	NOUN
ftr-325	4287	11	tax	tax	NOUN
ftr-325	4287	12	included	include	VERB
ftr-325	4287	13	in	in	ADP
ftr-325	4287	14	the	the	DET
ftr-325	4287	15	december	december	PROPN
ftr-325	4287	16	2011	2011	NUM
ftr-325	4287	17	legislation	legislation	NOUN
ftr-325	4287	18	that	that	PRON
ftr-325	4287	19	effectively	effectively	ADV
ftr-325	4287	20	capped	cap	VERB
ftr-325	4287	21	at	at	ADP
ftr-325	4287	22	$	$	SYM
ftr-325	4287	23	18,350	18,350	NUM
ftr-325	4287	24	the	the	DET
ftr-325	4287	25	amount	amount	NOUN
ftr-325	4287	26	of	of	ADP
ftr-325	4287	27	wages	wage	NOUN
ftr-325	4287	28	eligible	eligible	ADJ
ftr-325	4287	29	for	for	ADP
ftr-325	4287	30	the	the	DET
ftr-325	4287	31	payroll	payroll	NOUN
ftr-325	4287	32	tax	tax	NOUN
ftr-325	4287	33	cut	cut	NOUN
ftr-325	4287	34	.	.	PUNCT
ftr-325	4288	1	as	as	ADP
ftr-325	4288	2	a	a	DET
ftr-325	4288	3	result	result	NOUN
ftr-325	4288	4	,	,	PUNCT
ftr-325	4288	5	the	the	DET
ftr-325	4288	6	now	now	ADV
ftr-325	4288	7	-	-	PUNCT
ftr-325	4288	8	repealed	repeal	VERB
ftr-325	4288	9	recapture	recapture	NOUN
ftr-325	4288	10	tax	tax	NOUN
ftr-325	4288	11	does	do	AUX
ftr-325	4288	12	not	not	PART
ftr-325	4288	13	apply	apply	VERB
ftr-325	4288	14	.	.	PUNCT
ftr-325	4289	1	3	3	X
ftr-325	4289	2	.	.	X
ftr-325	4289	3	the	the	DET
ftr-325	4289	4	moving	move	VERB
ftr-325	4289	5	ahead	ahead	ADV
ftr-325	4289	6	for	for	ADP
ftr-325	4289	7	progress	progress	NOUN
ftr-325	4289	8	in	in	ADP
ftr-325	4289	9	the	the	DET
ftr-325	4289	10	21st	21st	ADJ
ftr-325	4289	11	century	century	NOUN
ftr-325	4289	12	act	act	NOUN
ftr-325	4289	13	(	(	PUNCT
ftr-325	4289	14	the	the	DET
ftr-325	4289	15	―transportation	―transportation	NOUN
ftr-325	4289	16	act‖	act‖	ADJ
ftr-325	4289	17	)	)	PUNCT
ftr-325	4289	18	,	,	PUNCT
ftr-325	4289	19	p.l	p.l	PROPN
ftr-325	4289	20	.	.	PROPN
ftr-325	4289	21	112	112	NUM
ftr-325	4289	22	-	-	SYM
ftr-325	4289	23	141	141	NUM
ftr-325	4289	24	,	,	PUNCT
ftr-325	4289	25	was	be	AUX
ftr-325	4289	26	signed	sign	VERB
ftr-325	4289	27	by	by	ADP
ftr-325	4289	28	president	president	PROPN
ftr-325	4289	29	obama	obama	PROPN
ftr-325	4289	30	on	on	ADP
ftr-325	4289	31	7/6/12	7/6/12	PROPN
ftr-325	4289	32	.	.	PUNCT
ftr-325	4290	1	section	section	NOUN
ftr-325	4290	2	100122	100122	NUM
ftr-325	4290	3	of	of	ADP
ftr-325	4290	4	the	the	DET
ftr-325	4290	5	transportation	transportation	NOUN
ftr-325	4290	6	act	act	PROPN
ftr-325	4290	7	amends	amend	VERB
ftr-325	4290	8	code	code	PROPN
ftr-325	4290	9	§	§	PROPN
ftr-325	4290	10	5702(d	5702(d	NUM
ftr-325	4290	11	)	)	PUNCT
ftr-325	4290	12	to	to	PART
ftr-325	4290	13	add	add	VERB
ftr-325	4290	14	to	to	ADP
ftr-325	4290	15	the	the	DET
ftr-325	4290	16	tobacco	tobacco	NOUN
ftr-325	4290	17	excise	excise	NOUN
ftr-325	4290	18	tax	tax	NOUN
ftr-325	4290	19	any	any	DET
ftr-325	4290	20	person	person	NOUN
ftr-325	4290	21	who	who	PRON
ftr-325	4290	22	for	for	ADP
ftr-325	4290	23	commercial	commercial	ADJ
ftr-325	4290	24	purposes	purpose	NOUN
ftr-325	4290	25	makes	make	VERB
ftr-325	4290	26	available	available	ADJ
ftr-325	4290	27	to	to	ADP
ftr-325	4290	28	the	the	DET
ftr-325	4290	29	consumer	consumer	NOUN
ftr-325	4290	30	a	a	DET
ftr-325	4290	31	machine	machine	NOUN
ftr-325	4290	32	that	that	PRON
ftr-325	4290	33	rolls	roll	VERB
ftr-325	4290	34	cigarettes	cigarette	NOUN
ftr-325	4290	35	,	,	PUNCT
ftr-325	4290	36	cigars	cigar	NOUN
ftr-325	4290	37	,	,	PUNCT
ftr-325	4290	38	or	or	CCONJ
ftr-325	4290	39	other	other	ADJ
ftr-325	4290	40	tobacco	tobacco	NOUN
ftr-325	4290	41	products	product	NOUN
ftr-325	4290	42	.	.	PUNCT
ftr-325	4291	1	4	4	X
ftr-325	4291	2	.	.	X
ftr-325	4291	3	the	the	DET
ftr-325	4291	4	american	american	PROPN
ftr-325	4291	5	jobs	job	NOUN
ftr-325	4291	6	act	act	PROPN
ftr-325	4291	7	of	of	ADP
ftr-325	4291	8	2011	2011	NUM
ftr-325	4291	9	was	be	AUX
ftr-325	4291	10	orally	orally	ADV
ftr-325	4291	11	signed	sign	VERB
ftr-325	4291	12	by	by	ADP
ftr-325	4291	13	president	president	PROPN
ftr-325	4291	14	obama	obama	PROPN
ftr-325	4291	15	on	on	ADP
ftr-325	4291	16	9/8/11	9/8/11	PROPN
ftr-325	4291	17	.	.	PUNCT
ftr-325	4292	1	it	it	PRON
ftr-325	4292	2	will	will	AUX
ftr-325	4292	3	reduce	reduce	VERB
ftr-325	4292	4	the	the	DET
ftr-325	4292	5	unemployment	unemployment	NOUN
ftr-325	4292	6	rate	rate	NOUN
ftr-325	4292	7	to	to	ADP
ftr-325	4292	8	4	4	NUM
ftr-325	4292	9	percent	percent	NOUN
ftr-325	4292	10	,	,	PUNCT
ftr-325	4292	11	cause	cause	VERB
ftr-325	4292	12	the	the	DET
ftr-325	4292	13	oceans	ocean	NOUN
ftr-325	4292	14	to	to	PART
ftr-325	4292	15	recede	recede	VERB
ftr-325	4292	16	and	and	CCONJ
ftr-325	4292	17	cure	cure	NOUN
ftr-325	4292	18	cancer	cancer	NOUN
ftr-325	4292	19	.	.	PUNCT
ftr-325	4293	1	lacking	lack	VERB
ftr-325	4293	2	are	be	AUX
ftr-325	4293	3	a	a	DET
ftr-325	4293	4	written	write	VERB
ftr-325	4293	5	bill	bill	NOUN
ftr-325	4293	6	(	(	PUNCT
ftr-325	4293	7	because	because	SCONJ
ftr-325	4293	8	the	the	DET
ftr-325	4293	9	congressional	congressional	ADJ
ftr-325	4293	10	budget	budget	NOUN
ftr-325	4293	11	office	office	NOUN
ftr-325	4293	12	perversely	perversely	ADV
ftr-325	4293	13	refuses	refuse	VERB
ftr-325	4293	14	to	to	PART
ftr-325	4293	15	score	score	VERB
ftr-325	4293	16	speeches	speech	NOUN
ftr-325	4293	17	)	)	PUNCT
ftr-325	4293	18	and	and	CCONJ
ftr-325	4293	19	the	the	DET
ftr-325	4293	20	trivial	trivial	ADJ
ftr-325	4293	21	detail	detail	NOUN
ftr-325	4293	22	of	of	ADP
ftr-325	4293	23	congressional	congressional	ADJ
ftr-325	4293	24	voting	voting	NOUN
ftr-325	4293	25	(	(	PUNCT
ftr-325	4293	26	rendered	render	VERB
ftr-325	4293	27	irrelevant	irrelevant	ADJ
ftr-325	4293	28	by	by	ADP
ftr-325	4293	29	president	president	PROPN
ftr-325	4293	30	obama‘s	obama‘s	PROPN
ftr-325	4293	31	multiple	multiple	ADJ
ftr-325	4293	32	repetitions	repetition	NOUN
ftr-325	4293	33	of	of	ADP
ftr-325	4293	34	the	the	DET
ftr-325	4293	35	necessity	necessity	NOUN
ftr-325	4293	36	of	of	ADP
ftr-325	4293	37	immediate	immediate	ADJ
ftr-325	4293	38	passage	passage	NOUN
ftr-325	4293	39	of	of	ADP
ftr-325	4293	40	the	the	DET
ftr-325	4293	41	yet	yet	ADV
ftr-325	4293	42	-	-	PUNCT
ftr-325	4293	43	unwritten	unwritten	ADJ
ftr-325	4293	44	bill	bill	NOUN
ftr-325	4293	45	,	,	PUNCT
ftr-325	4293	46	which	which	PRON
ftr-325	4293	47	congress	congress	PROPN
ftr-325	4293	48	perversely	perversely	ADV
ftr-325	4293	49	failed	fail	VERB
ftr-325	4293	50	to	to	PART
ftr-325	4293	51	do	do	VERB
ftr-325	4293	52	on	on	ADP
ftr-325	4293	53	9/9/11	9/9/11	NUM
ftr-325	4293	54	)	)	PUNCT
ftr-325	4293	55	.	.	PUNCT
ftr-325	4294	1	a.	a.	NOUN
ftr-325	4294	2	his	his	PRON
ftr-325	4294	3	directing	direct	VERB
ftr-325	4294	4	that	that	SCONJ
ftr-325	4294	5	this	this	DET
ftr-325	4294	6	fiscal	fiscal	ADJ
ftr-325	4294	7	cliff	cliff	NOUN
ftr-325	4294	8	bill	bill	NOUN
ftr-325	4294	9	be	be	AUX
ftr-325	4294	10	―signed‖	―signed‖	ADV
ftr-325	4294	11	with	with	ADP
ftr-325	4294	12	an	an	DET
ftr-325	4294	13	autopen	autopen	NOUN
ftr-325	4294	14	,	,	PUNCT
ftr-325	4294	15	instead	instead	ADV
ftr-325	4294	16	of	of	ADP
ftr-325	4294	17	signing	sign	VERB
ftr-325	4294	18	it	it	PRON
ftr-325	4294	19	himself	himself	PRON
ftr-325	4294	20	,	,	PUNCT
ftr-325	4294	21	confirms	confirm	VERB
ftr-325	4294	22	that	that	SCONJ
ftr-325	4294	23	obama	obama	PROPN
ftr-325	4294	24	acted	act	VERB
ftr-325	4294	25	arrogantly	arrogantly	ADV
ftr-325	4294	26	throughout	throughout	ADP
ftr-325	4294	27	this	this	DET
ftr-325	4294	28	entire	entire	ADJ
ftr-325	4294	29	process	process	NOUN
ftr-325	4294	30	.	.	PUNCT
ftr-325	4295	1	the	the	DET
ftr-325	4295	2	lion‘s	lion‘s	PROPN
ftr-325	4295	3	share	share	NOUN
ftr-325	4295	4	of	of	ADP
ftr-325	4295	5	the	the	DET
ftr-325	4295	6	act	act	NOUN
ftr-325	4295	7	consists	consist	VERB
ftr-325	4295	8	of	of	ADP
ftr-325	4295	9	so	so	ADV
ftr-325	4295	10	-	-	PUNCT
ftr-325	4295	11	called	call	VERB
ftr-325	4295	12	―jimmy	―jimmy	PROPN
ftr-325	4295	13	johnson‖	johnson‖	PROPN
ftr-325	4295	14	provisions	provision	NOUN
ftr-325	4295	15	.	.	PUNCT
ftr-325	4296	1	the	the	DET
ftr-325	4296	2	american	american	ADJ
ftr-325	4296	3	taxpayer	taxpayer	PROPN
ftr-325	4296	4	relief	relief	PROPN
ftr-325	4296	5	act	act	NOUN
ftr-325	4296	6	of	of	ADP
ftr-325	4296	7	2012	2012	NUM
ftr-325	4296	8	(	(	PUNCT
ftr-325	4296	9	―the	―the	PROPN
ftr-325	4296	10	2012	2012	NUM
ftr-325	4296	11	taxpayer	taxpayer	NOUN
ftr-325	4296	12	relief	relief	NOUN
ftr-325	4296	13	(	(	PUNCT
ftr-325	4296	14	and	and	CCONJ
ftr-325	4296	15	not	not	PART
ftr-325	4296	16	so	so	ADV
ftr-325	4296	17	grand	grand	ADJ
ftr-325	4296	18	compromise	compromise	NOUN
ftr-325	4296	19	)	)	PUNCT
ftr-325	4296	20	act‖	act‖	PUNCT
ftr-325	4296	21	or	or	CCONJ
ftr-325	4296	22	―the	―the	DET
ftr-325	4296	23	act‖	act‖	ADJ
ftr-325	4296	24	)	)	PUNCT
ftr-325	4296	25	,	,	PUNCT
ftr-325	4296	26	p.l	p.l	PROPN
ftr-325	4296	27	.	.	PROPN
ftr-325	4296	28	112	112	NUM
ftr-325	4296	29	-	-	SYM
ftr-325	4296	30	240	240	NUM
ftr-325	4296	31	,	,	PUNCT
ftr-325	4296	32	was	be	AUX
ftr-325	4296	33	―signed‖	―signed‖	PUNCT
ftr-325	4296	34	by	by	ADP
ftr-325	4296	35	president	president	PROPN
ftr-325	4296	36	obama‘s	obama‘s	PROPN
ftr-325	4296	37	autopen	autopen	PROPN
ftr-325	4296	38	on	on	ADP
ftr-325	4296	39	1/2/13	1/2/13	NUM
ftr-325	4296	40	.	.	PUNCT
ftr-325	4297	1	2013	2013	NUM
ftr-325	4297	2	]	]	PUNCT
ftr-325	4297	3	recent	recent	ADJ
ftr-325	4297	4	developments	development	NOUN
ftr-325	4297	5	in	in	ADP
ftr-325	4297	6	federal	federal	ADJ
ftr-325	4297	7	income	income	NOUN
ftr-325	4297	8	taxation	taxation	NOUN
ftr-325	4297	9	721	721	NUM
ftr-325	4297	10			NOUN
ftr-325	4297	11	according	accord	VERB
ftr-325	4297	12	to	to	ADP
ftr-325	4297	13	a	a	DET
ftr-325	4297	14	white	white	PROPN
ftr-325	4297	15	house	house	PROPN
ftr-325	4297	16	press	press	NOUN
ftr-325	4297	17	secretary	secretary	NOUN
ftr-325	4297	18	statement	statement	NOUN
ftr-325	4297	19	,	,	PUNCT
ftr-325	4297	20	it	it	PRON
ftr-325	4297	21	―makes	―make	VERB
ftr-325	4297	22	permanent	permanent	ADJ
ftr-325	4297	23	the	the	DET
ftr-325	4297	24	temporary	temporary	ADJ
ftr-325	4297	25	rates	rate	NOUN
ftr-325	4297	26	on	on	ADP
ftr-325	4297	27	taxable	taxable	ADJ
ftr-325	4297	28	income	income	NOUN
ftr-325	4297	29	at	at	ADP
ftr-325	4297	30	or	or	CCONJ
ftr-325	4297	31	below	below	ADP
ftr-325	4297	32	$	$	SYM
ftr-325	4297	33	400,000	400,000	NUM
ftr-325	4297	34	for	for	ADP
ftr-325	4297	35	individual	individual	ADJ
ftr-325	4297	36	filers	filer	NOUN
ftr-325	4297	37	and	and	CCONJ
ftr-325	4297	38	$	$	SYM
ftr-325	4297	39	450,000	450,000	NUM
ftr-325	4297	40	for	for	ADP
ftr-325	4297	41	married	married	ADJ
ftr-325	4297	42	individuals	individual	NOUN
ftr-325	4297	43	filing	file	VERB
ftr-325	4297	44	jointly	jointly	ADV
ftr-325	4297	45	;	;	PUNCT
ftr-325	4297	46	permanently	permanently	ADV
ftr-325	4297	47	indexes	index	VERB
ftr-325	4297	48	the	the	DET
ftr-325	4297	49	alternative	alternative	ADJ
ftr-325	4297	50	minimum	minimum	ADJ
ftr-325	4297	51	tax	tax	NOUN
ftr-325	4297	52	exemption	exemption	NOUN
ftr-325	4297	53	amount	amount	NOUN
ftr-325	4297	54	to	to	ADP
ftr-325	4297	55	the	the	DET
ftr-325	4297	56	consumer	consumer	NOUN
ftr-325	4297	57	price	price	NOUN
ftr-325	4297	58	index	index	NOUN
ftr-325	4297	59	;	;	PUNCT
ftr-325	4297	60	extends	extend	VERB
ftr-325	4297	61	emergency	emergency	NOUN
ftr-325	4297	62	unemployment	unemployment	NOUN
ftr-325	4297	63	compensation	compensation	NOUN
ftr-325	4297	64	benefits	benefit	NOUN
ftr-325	4297	65	and	and	CCONJ
ftr-325	4297	66	federal	federal	ADJ
ftr-325	4297	67	funding	funding	NOUN
ftr-325	4297	68	for	for	ADP
ftr-325	4297	69	extended	extended	ADJ
ftr-325	4297	70	benefits	benefit	NOUN
ftr-325	4297	71	for	for	ADP
ftr-325	4297	72	unemployed	unemployed	ADJ
ftr-325	4297	73	workers	worker	NOUN
ftr-325	4297	74	for	for	ADP
ftr-325	4297	75	one	one	NUM
ftr-325	4297	76	year	year	NOUN
ftr-325	4297	77	;	;	PUNCT
ftr-325	4297	78	continues	continue	VERB
ftr-325	4297	79	current	current	ADJ
ftr-325	4297	80	law	law	NOUN
ftr-325	4297	81	medicare	medicare	NOUN
ftr-325	4297	82	payment	payment	NOUN
ftr-325	4297	83	rates	rate	NOUN
ftr-325	4297	84	for	for	ADP
ftr-325	4297	85	physicians	physician	NOUN
ftr-325	4297	86	‘	'	PUNCT
ftr-325	4297	87	services	service	NOUN
ftr-325	4297	88	furnished	furnish	VERB
ftr-325	4297	89	through	through	ADP
ftr-325	4297	90	december	december	PROPN
ftr-325	4297	91	31	31	NUM
ftr-325	4297	92	,	,	PUNCT
ftr-325	4297	93	2013	2013	NUM
ftr-325	4297	94	;	;	PUNCT
ftr-325	4297	95	extends	extend	VERB
ftr-325	4297	96	farm	farm	NOUN
ftr-325	4297	97	bill	bill	NOUN
ftr-325	4297	98	policies	policy	NOUN
ftr-325	4297	99	and	and	CCONJ
ftr-325	4297	100	programs	program	NOUN
ftr-325	4297	101	through	through	ADP
ftr-325	4297	102	september	september	PROPN
ftr-325	4297	103	30	30	NUM
ftr-325	4297	104	,	,	PUNCT
ftr-325	4297	105	2013	2013	NUM
ftr-325	4297	106	;	;	PUNCT
ftr-325	4297	107	and	and	CCONJ
ftr-325	4297	108	provides	provide	VERB
ftr-325	4297	109	a	a	DET
ftr-325	4297	110	postponement	postponement	NOUN
ftr-325	4297	111	of	of	ADP
ftr-325	4297	112	the	the	DET
ftr-325	4297	113	budget	budget	NOUN
ftr-325	4297	114	control	control	PROPN
ftr-325	4297	115	act‘s	act‘s	PROPN
ftr-325	4297	116	sequester	sequester	NOUN
ftr-325	4297	117	for	for	ADP
ftr-325	4297	118	two	two	NUM
ftr-325	4297	119	months	month	NOUN
ftr-325	4297	120	.	.	PUNCT
ftr-325	4298	1	722	722	NUM
ftr-325	4298	2	florida	florida	PROPN
ftr-325	4298	3	tax	tax	NOUN
ftr-325	4298	4	review	review	NOUN
ftr-325	4298	5	[	[	X
ftr-325	4298	6	vol	vol	NOUN
ftr-325	4298	7	.	.	PUNCT
ftr-325	4298	8	13:10	13:10	NUM