id	sid	tid	token	lemma	pos
ftr-332	1	1	tcharity	tcharity	NOUN
ftr-332	1	2	really	really	ADV
ftr-332	1	3	does	do	AUX
ftr-332	1	4	begin	begin	VERB
ftr-332	1	5	at	at	ADP
ftr-332	1	6	home	home	NOUN
ftr-332	1	7	:	:	PUNCT
ftr-332	1	8	florida	florida	PROPN
ftr-332	1	9	tax	tax	PROPN
ftr-332	1	10	review	review	NOUN
ftr-332	1	11	volume	volume	NOUN
ftr-332	1	12	12	12	NUM
ftr-332	1	13	2012	2012	NUM
ftr-332	1	14	number	number	NOUN
ftr-332	1	15	5	5	NUM
ftr-332	1	16	183	183	NUM
ftr-332	1	17	recent	recent	ADJ
ftr-332	1	18	developments	development	NOUN
ftr-332	1	19	in	in	ADP
ftr-332	1	20	federal	federal	ADJ
ftr-332	1	21	income	income	NOUN
ftr-332	1	22	taxation	taxation	NOUN
ftr-332	1	23	:	:	PUNCT
ftr-332	1	24	the	the	DET
ftr-332	1	25	year	year	NOUN
ftr-332	1	26	2011	2011	NUM
ftr-332	1	27	martin	martin	PROPN
ftr-332	1	28	j.	j.	PROPN
ftr-332	1	29	mcmahon	mcmahon	PROPN
ftr-332	1	30	,	,	PUNCT
ftr-332	1	31	jr	jr	PROPN
ftr-332	1	32	.	.	PROPN
ftr-332	1	33	*	*	PUNCT
ftr-332	2	1	ira	ira	PROPN
ftr-332	2	2	b.	b.	PROPN
ftr-332	2	3	shepard	shepard	PROPN
ftr-332	2	4	*	*	PUNCT
ftr-332	2	5	*	*	PUNCT
ftr-332	2	6	daniel	daniel	PROPN
ftr-332	2	7	l.	l.	PROPN
ftr-332	2	8	simmons	simmons	PROPN
ftr-332	3	1	*	*	PUNCT
ftr-332	3	2	*	*	PUNCT
ftr-332	3	3	*	*	PUNCT
ftr-332	3	4	*	*	PUNCT
ftr-332	3	5	stephen	stephen	PROPN
ftr-332	3	6	c.	c.	PROPN
ftr-332	3	7	o‘connell	o‘connell	PROPN
ftr-332	3	8	professor	professor	PROPN
ftr-332	3	9	of	of	ADP
ftr-332	3	10	law	law	NOUN
ftr-332	3	11	,	,	PUNCT
ftr-332	3	12	university	university	PROPN
ftr-332	3	13	of	of	ADP
ftr-332	3	14	florida	florida	PROPN
ftr-332	3	15	fredric	fredric	PROPN
ftr-332	3	16	g.	g.	PROPN
ftr-332	3	17	levin	levin	PROPN
ftr-332	3	18	college	college	PROPN
ftr-332	3	19	of	of	ADP
ftr-332	3	20	law	law	NOUN
ftr-332	3	21	.	.	PUNCT
ftr-332	4	1	*	*	PUNCT
ftr-332	4	2	*	*	PUNCT
ftr-332	4	3	professor	professor	NOUN
ftr-332	4	4	emeritus	emeritus	NOUN
ftr-332	4	5	,	,	PUNCT
ftr-332	4	6	university	university	PROPN
ftr-332	4	7	of	of	ADP
ftr-332	4	8	houston	houston	PROPN
ftr-332	4	9	law	law	NOUN
ftr-332	4	10	center	center	NOUN
ftr-332	4	11	.	.	PUNCT
ftr-332	5	1	*	*	PUNCT
ftr-332	5	2	*	*	PUNCT
ftr-332	5	3	*	*	PUNCT
ftr-332	5	4	professor	professor	NOUN
ftr-332	5	5	of	of	ADP
ftr-332	5	6	law	law	NOUN
ftr-332	5	7	emeritus	emeritus	NOUN
ftr-332	5	8	,	,	PUNCT
ftr-332	5	9	university	university	PROPN
ftr-332	5	10	of	of	ADP
ftr-332	5	11	california	california	PROPN
ftr-332	5	12	davis	davis	PROPN
ftr-332	5	13	school	school	PROPN
ftr-332	5	14	of	of	ADP
ftr-332	5	15	law	law	NOUN
ftr-332	5	16	.	.	PUNCT
ftr-332	6	1	this	this	DET
ftr-332	6	2	recent	recent	ADJ
ftr-332	6	3	developments	development	NOUN
ftr-332	6	4	outline	outline	NOUN
ftr-332	6	5	discusses	discuss	VERB
ftr-332	6	6	,	,	PUNCT
ftr-332	6	7	and	and	CCONJ
ftr-332	6	8	provides	provide	VERB
ftr-332	6	9	context	context	NOUN
ftr-332	6	10	to	to	PART
ftr-332	6	11	understand	understand	VERB
ftr-332	6	12	the	the	DET
ftr-332	6	13	significance	significance	NOUN
ftr-332	6	14	of	of	ADP
ftr-332	6	15	,	,	PUNCT
ftr-332	6	16	the	the	DET
ftr-332	6	17	most	most	ADV
ftr-332	6	18	important	important	ADJ
ftr-332	6	19	judicial	judicial	ADJ
ftr-332	6	20	decisions	decision	NOUN
ftr-332	6	21	and	and	CCONJ
ftr-332	6	22	administrative	administrative	ADJ
ftr-332	6	23	rulings	ruling	NOUN
ftr-332	6	24	and	and	CCONJ
ftr-332	6	25	regulations	regulation	NOUN
ftr-332	6	26	promulgated	promulgate	VERB
ftr-332	6	27	by	by	ADP
ftr-332	6	28	the	the	DET
ftr-332	6	29	internal	internal	ADJ
ftr-332	6	30	revenue	revenue	NOUN
ftr-332	6	31	service	service	NOUN
ftr-332	6	32	and	and	CCONJ
ftr-332	6	33	treasury	treasury	PROPN
ftr-332	6	34	department	department	PROPN
ftr-332	6	35	during	during	ADP
ftr-332	6	36	the	the	DET
ftr-332	6	37	most	most	ADV
ftr-332	6	38	recent	recent	ADJ
ftr-332	6	39	twelve	twelve	NUM
ftr-332	6	40	months	month	NOUN
ftr-332	6	41	—	—	PUNCT
ftr-332	6	42	and	and	CCONJ
ftr-332	6	43	sometimes	sometimes	ADV
ftr-332	6	44	a	a	DET
ftr-332	6	45	little	little	ADJ
ftr-332	6	46	farther	far	ADV
ftr-332	6	47	back	back	ADV
ftr-332	6	48	in	in	ADP
ftr-332	6	49	time	time	NOUN
ftr-332	6	50	if	if	SCONJ
ftr-332	6	51	we	we	PRON
ftr-332	6	52	find	find	VERB
ftr-332	6	53	the	the	DET
ftr-332	6	54	item	item	NOUN
ftr-332	6	55	particularly	particularly	ADV
ftr-332	6	56	humorous	humorous	ADJ
ftr-332	6	57	or	or	CCONJ
ftr-332	6	58	outrageous	outrageous	ADJ
ftr-332	6	59	.	.	PUNCT
ftr-332	7	1	most	most	ADJ
ftr-332	7	2	treasury	treasury	PROPN
ftr-332	7	3	regulations	regulation	NOUN
ftr-332	7	4	,	,	PUNCT
ftr-332	7	5	however	however	ADV
ftr-332	7	6	,	,	PUNCT
ftr-332	7	7	are	be	AUX
ftr-332	7	8	so	so	ADV
ftr-332	7	9	complex	complex	ADJ
ftr-332	7	10	that	that	SCONJ
ftr-332	7	11	they	they	PRON
ftr-332	7	12	can	can	AUX
ftr-332	7	13	not	not	PART
ftr-332	7	14	be	be	AUX
ftr-332	7	15	discussed	discuss	VERB
ftr-332	7	16	in	in	ADP
ftr-332	7	17	detail	detail	NOUN
ftr-332	7	18	and	and	CCONJ
ftr-332	7	19	,	,	PUNCT
ftr-332	7	20	anyway	anyway	ADV
ftr-332	7	21	,	,	PUNCT
ftr-332	7	22	only	only	ADV
ftr-332	7	23	a	a	DET
ftr-332	7	24	devout	devout	ADJ
ftr-332	7	25	masochist	masochist	NOUN
ftr-332	7	26	would	would	AUX
ftr-332	7	27	read	read	VERB
ftr-332	7	28	them	they	PRON
ftr-332	7	29	all	all	DET
ftr-332	7	30	the	the	DET
ftr-332	7	31	way	way	NOUN
ftr-332	7	32	through	through	ADV
ftr-332	7	33	;	;	PUNCT
ftr-332	7	34	just	just	ADV
ftr-332	7	35	the	the	DET
ftr-332	7	36	basic	basic	ADJ
ftr-332	7	37	topic	topic	NOUN
ftr-332	7	38	and	and	CCONJ
ftr-332	7	39	fundamental	fundamental	ADJ
ftr-332	7	40	principles	principle	NOUN
ftr-332	7	41	are	be	AUX
ftr-332	7	42	highlighted	highlight	VERB
ftr-332	7	43	–	–	PUNCT
ftr-332	7	44	unless	unless	SCONJ
ftr-332	7	45	one	one	NUM
ftr-332	7	46	of	of	ADP
ftr-332	7	47	us	we	PRON
ftr-332	7	48	decides	decide	VERB
ftr-332	7	49	to	to	PART
ftr-332	7	50	go	go	VERB
ftr-332	7	51	nuts	nut	NOUN
ftr-332	7	52	and	and	CCONJ
ftr-332	7	53	spend	spend	VERB
ftr-332	7	54	several	several	ADJ
ftr-332	7	55	pages	page	NOUN
ftr-332	7	56	writing	write	VERB
ftr-332	7	57	one	one	NUM
ftr-332	7	58	up	up	ADP
ftr-332	7	59	.	.	PUNCT
ftr-332	8	1	this	this	PRON
ftr-332	8	2	is	be	AUX
ftr-332	8	3	the	the	DET
ftr-332	8	4	reason	reason	NOUN
ftr-332	8	5	that	that	SCONJ
ftr-332	8	6	the	the	DET
ftr-332	8	7	outline	outline	NOUN
ftr-332	8	8	is	be	AUX
ftr-332	8	9	getting	get	VERB
ftr-332	8	10	to	to	PART
ftr-332	8	11	be	be	AUX
ftr-332	8	12	as	as	ADV
ftr-332	8	13	long	long	ADV
ftr-332	8	14	as	as	SCONJ
ftr-332	8	15	it	it	PRON
ftr-332	8	16	is	be	AUX
ftr-332	8	17	.	.	PUNCT
ftr-332	9	1	amendments	amendment	NOUN
ftr-332	9	2	to	to	ADP
ftr-332	9	3	the	the	DET
ftr-332	9	4	internal	internal	PROPN
ftr-332	9	5	revenue	revenue	NOUN
ftr-332	9	6	code	code	NOUN
ftr-332	9	7	generally	generally	ADV
ftr-332	9	8	are	be	AUX
ftr-332	9	9	not	not	PART
ftr-332	9	10	discussed	discuss	VERB
ftr-332	9	11	except	except	SCONJ
ftr-332	9	12	to	to	ADP
ftr-332	9	13	the	the	DET
ftr-332	9	14	extent	extent	NOUN
ftr-332	9	15	that	that	SCONJ
ftr-332	9	16	(	(	PUNCT
ftr-332	9	17	1	1	X
ftr-332	9	18	)	)	PUNCT
ftr-332	9	19	they	they	PRON
ftr-332	9	20	are	be	AUX
ftr-332	9	21	of	of	ADP
ftr-332	9	22	major	major	ADJ
ftr-332	9	23	significance	significance	NOUN
ftr-332	9	24	,	,	PUNCT
ftr-332	9	25	(	(	PUNCT
ftr-332	9	26	2	2	X
ftr-332	9	27	)	)	PUNCT
ftr-332	9	28	they	they	PRON
ftr-332	9	29	have	have	AUX
ftr-332	9	30	led	lead	VERB
ftr-332	9	31	to	to	ADP
ftr-332	9	32	administrative	administrative	ADJ
ftr-332	9	33	rulings	ruling	NOUN
ftr-332	9	34	and	and	CCONJ
ftr-332	9	35	regulations	regulation	NOUN
ftr-332	9	36	,	,	PUNCT
ftr-332	9	37	(	(	PUNCT
ftr-332	9	38	3	3	X
ftr-332	9	39	)	)	PUNCT
ftr-332	9	40	they	they	PRON
ftr-332	9	41	have	have	AUX
ftr-332	9	42	affected	affect	VERB
ftr-332	9	43	previously	previously	ADV
ftr-332	9	44	issued	issue	VERB
ftr-332	9	45	rulings	ruling	NOUN
ftr-332	9	46	and	and	CCONJ
ftr-332	9	47	regulations	regulation	NOUN
ftr-332	9	48	otherwise	otherwise	ADV
ftr-332	9	49	covered	cover	VERB
ftr-332	9	50	by	by	ADP
ftr-332	9	51	the	the	DET
ftr-332	9	52	outline	outline	NOUN
ftr-332	9	53	,	,	PUNCT
ftr-332	9	54	or	or	CCONJ
ftr-332	9	55	(	(	PUNCT
ftr-332	9	56	4	4	X
ftr-332	9	57	)	)	PUNCT
ftr-332	9	58	they	they	PRON
ftr-332	9	59	provide	provide	VERB
ftr-332	9	60	dan	dan	PROPN
ftr-332	9	61	and	and	CCONJ
ftr-332	9	62	marty	marty	PROPN
ftr-332	9	63	the	the	DET
ftr-332	9	64	opportunity	opportunity	NOUN
ftr-332	9	65	to	to	PART
ftr-332	9	66	mock	mock	VERB
ftr-332	9	67	our	our	PRON
ftr-332	9	68	elected	elect	VERB
ftr-332	9	69	representatives	representative	NOUN
ftr-332	9	70	;	;	PUNCT
ftr-332	9	71	again	again	ADV
ftr-332	9	72	,	,	PUNCT
ftr-332	9	73	sometimes	sometimes	ADV
ftr-332	9	74	at	at	ADV
ftr-332	9	75	least	least	ADJ
ftr-332	9	76	one	one	NUM
ftr-332	9	77	of	of	ADP
ftr-332	9	78	us	we	PRON
ftr-332	9	79	goes	go	VERB
ftr-332	9	80	nuts	nuts	ADJ
ftr-332	9	81	and	and	CCONJ
ftr-332	9	82	writes	write	VERB
ftr-332	9	83	up	up	ADP
ftr-332	9	84	the	the	DET
ftr-332	9	85	most	most	ADV
ftr-332	9	86	trivial	trivial	ADJ
ftr-332	9	87	of	of	ADP
ftr-332	9	88	legislative	legislative	ADJ
ftr-332	9	89	changes	change	NOUN
ftr-332	9	90	.	.	PUNCT
ftr-332	10	1	the	the	DET
ftr-332	10	2	outline	outline	NOUN
ftr-332	10	3	focuses	focus	VERB
ftr-332	10	4	primarily	primarily	ADV
ftr-332	10	5	on	on	ADP
ftr-332	10	6	topics	topic	NOUN
ftr-332	10	7	of	of	ADP
ftr-332	10	8	broad	broad	ADJ
ftr-332	10	9	general	general	ADJ
ftr-332	10	10	interest	interest	NOUN
ftr-332	10	11	(	(	PUNCT
ftr-332	10	12	to	to	ADP
ftr-332	10	13	the	the	DET
ftr-332	10	14	three	three	NUM
ftr-332	10	15	of	of	ADP
ftr-332	10	16	us	we	PRON
ftr-332	10	17	,	,	PUNCT
ftr-332	10	18	at	at	ADP
ftr-332	10	19	least	least	ADJ
ftr-332	10	20	)	)	PUNCT
ftr-332	10	21	–	–	PUNCT
ftr-332	10	22	income	income	NOUN
ftr-332	10	23	tax	tax	NOUN
ftr-332	10	24	accounting	accounting	NOUN
ftr-332	10	25	rules	rule	NOUN
ftr-332	10	26	,	,	PUNCT
ftr-332	10	27	determination	determination	NOUN
ftr-332	10	28	of	of	ADP
ftr-332	10	29	gross	gross	ADJ
ftr-332	10	30	income	income	NOUN
ftr-332	10	31	,	,	PUNCT
ftr-332	10	32	allowable	allowable	ADJ
ftr-332	10	33	deductions	deduction	NOUN
ftr-332	10	34	,	,	PUNCT
ftr-332	10	35	treatment	treatment	NOUN
ftr-332	10	36	of	of	ADP
ftr-332	10	37	capital	capital	NOUN
ftr-332	10	38	gains	gain	NOUN
ftr-332	10	39	and	and	CCONJ
ftr-332	10	40	losses	loss	NOUN
ftr-332	10	41	,	,	PUNCT
ftr-332	10	42	corporate	corporate	ADJ
ftr-332	10	43	and	and	CCONJ
ftr-332	10	44	partnership	partnership	NOUN
ftr-332	10	45	taxation	taxation	NOUN
ftr-332	10	46	,	,	PUNCT
ftr-332	10	47	exempt	exempt	ADJ
ftr-332	10	48	organizations	organization	NOUN
ftr-332	10	49	,	,	PUNCT
ftr-332	10	50	and	and	CCONJ
ftr-332	10	51	procedure	procedure	NOUN
ftr-332	10	52	and	and	CCONJ
ftr-332	10	53	penalties	penalty	NOUN
ftr-332	10	54	.	.	PUNCT
ftr-332	11	1	it	it	PRON
ftr-332	11	2	deals	deal	VERB
ftr-332	11	3	summarily	summarily	ADV
ftr-332	11	4	with	with	ADP
ftr-332	11	5	qualified	qualified	ADJ
ftr-332	11	6	pension	pension	NOUN
ftr-332	11	7	and	and	CCONJ
ftr-332	11	8	profit	profit	NOUN
ftr-332	11	9	sharing	sharing	NOUN
ftr-332	11	10	plans	plan	NOUN
ftr-332	11	11	,	,	PUNCT
ftr-332	11	12	and	and	CCONJ
ftr-332	11	13	generally	generally	ADV
ftr-332	11	14	does	do	AUX
ftr-332	11	15	not	not	PART
ftr-332	11	16	deal	deal	VERB
ftr-332	11	17	with	with	ADP
ftr-332	11	18	international	international	ADJ
ftr-332	11	19	taxation	taxation	NOUN
ftr-332	11	20	or	or	CCONJ
ftr-332	11	21	specialized	specialized	ADJ
ftr-332	11	22	industries	industry	NOUN
ftr-332	11	23	,	,	PUNCT
ftr-332	11	24	such	such	ADJ
ftr-332	11	25	as	as	ADP
ftr-332	11	26	banking	banking	NOUN
ftr-332	11	27	,	,	PUNCT
ftr-332	11	28	insurance	insurance	NOUN
ftr-332	11	29	,	,	PUNCT
ftr-332	11	30	and	and	CCONJ
ftr-332	11	31	financial	financial	ADJ
ftr-332	11	32	services	service	NOUN
ftr-332	11	33	.	.	PUNCT
ftr-332	12	1	please	please	INTJ
ftr-332	12	2	read	read	VERB
ftr-332	12	3	this	this	DET
ftr-332	12	4	outline	outline	NOUN
ftr-332	12	5	at	at	ADP
ftr-332	12	6	your	your	PRON
ftr-332	12	7	own	own	ADJ
ftr-332	12	8	risk	risk	NOUN
ftr-332	12	9	;	;	PUNCT
ftr-332	12	10	we	we	PRON
ftr-332	12	11	take	take	VERB
ftr-332	12	12	no	no	DET
ftr-332	12	13	responsibility	responsibility	NOUN
ftr-332	12	14	for	for	ADP
ftr-332	12	15	any	any	DET
ftr-332	12	16	misinformation	misinformation	NOUN
ftr-332	12	17	in	in	ADP
ftr-332	12	18	it	it	PRON
ftr-332	12	19	,	,	PUNCT
ftr-332	12	20	whether	whether	SCONJ
ftr-332	12	21	occasioned	occasion	VERB
ftr-332	12	22	by	by	ADP
ftr-332	12	23	our	our	PRON
ftr-332	12	24	advancing	advance	VERB
ftr-332	12	25	ages	age	NOUN
ftr-332	12	26	or	or	CCONJ
ftr-332	12	27	our	our	PRON
ftr-332	12	28	increasing	increase	VERB
ftr-332	12	29	indifference	indifference	NOUN
ftr-332	12	30	as	as	ADP
ftr-332	12	31	to	to	ADP
ftr-332	12	32	whether	whether	SCONJ
ftr-332	12	33	we	we	PRON
ftr-332	12	34	get	get	VERB
ftr-332	12	35	any	any	DET
ftr-332	12	36	particular	particular	ADJ
ftr-332	12	37	item	item	NOUN
ftr-332	12	38	right	right	ADJ
ftr-332	12	39	.	.	PUNCT
ftr-332	13	1	any	any	DET
ftr-332	13	2	mistakes	mistake	NOUN
ftr-332	13	3	in	in	ADP
ftr-332	13	4	this	this	DET
ftr-332	13	5	outline	outline	NOUN
ftr-332	13	6	are	be	AUX
ftr-332	13	7	marty	marty	PROPN
ftr-332	13	8	’s	’s	PART
ftr-332	13	9	responsibility	responsibility	NOUN
ftr-332	13	10	;	;	PUNCT
ftr-332	13	11	any	any	DET
ftr-332	13	12	political	political	ADJ
ftr-332	13	13	bias	bias	NOUN
ftr-332	13	14	or	or	CCONJ
ftr-332	13	15	offensive	offensive	ADJ
ftr-332	13	16	language	language	NOUN
ftr-332	13	17	is	be	AUX
ftr-332	13	18	ira	ira	PROPN
ftr-332	13	19	’s	’s	PART
ftr-332	13	20	;	;	PUNCT
ftr-332	13	21	and	and	CCONJ
ftr-332	13	22	any	any	DET
ftr-332	13	23	useful	useful	ADJ
ftr-332	13	24	information	information	NOUN
ftr-332	13	25	is	be	AUX
ftr-332	13	26	dan	dan	PROPN
ftr-332	13	27	’s	’s	PART
ftr-332	13	28	.	.	PUNCT
ftr-332	14	1	184	184	NUM
ftr-332	14	2	florida	florida	PROPN
ftr-332	14	3	tax	tax	NOUN
ftr-332	14	4	review	review	NOUN
ftr-332	14	5	[	[	X
ftr-332	14	6	vol	vol	NOUN
ftr-332	14	7	.	.	PUNCT
ftr-332	15	1	12:5	12:5	NUM
ftr-332	15	2	i.	i.	PROPN
ftr-332	15	3	accounting	accounting	NOUN
ftr-332	15	4	................................................................................	................................................................................	PROPN
ftr-332	16	1	185	185	NUM
ftr-332	16	2	a.	a.	NOUN
ftr-332	16	3	accounting	accounting	NOUN
ftr-332	16	4	methods	method	NOUN
ftr-332	16	5	...................................................................	...................................................................	PUNCT
ftr-332	16	6	185	185	NUM
ftr-332	16	7	b.	b.	NOUN
ftr-332	16	8	inventories	inventory	NOUN
ftr-332	16	9	..................................................................................	..................................................................................	PUNCT
ftr-332	16	10	188	188	NUM
ftr-332	16	11	c.	c.	NOUN
ftr-332	16	12	installment	installment	NOUN
ftr-332	16	13	method	method	NOUN
ftr-332	16	14	.....................................................................	.....................................................................	PUNCT
ftr-332	16	15	188	188	NUM
ftr-332	16	16	d.	d.	PROPN
ftr-332	16	17	year	year	NOUN
ftr-332	16	18	of	of	ADP
ftr-332	16	19	inclusion	inclusion	NOUN
ftr-332	16	20	or	or	CCONJ
ftr-332	16	21	deduction	deduction	NOUN
ftr-332	16	22	...................................................	...................................................	PUNCT
ftr-332	16	23	188	188	NUM
ftr-332	16	24	ii	ii	NOUN
ftr-332	16	25	.	.	PUNCT
ftr-332	16	26	business	business	NOUN
ftr-332	16	27	income	income	NOUN
ftr-332	16	28	and	and	CCONJ
ftr-332	16	29	deductions	deduction	NOUN
ftr-332	16	30	.........................................	.........................................	PUNCT
ftr-332	16	31	191	191	NUM
ftr-332	16	32	b.	b.	NOUN
ftr-332	16	33	deductible	deductible	ADJ
ftr-332	16	34	expenses	expense	NOUN
ftr-332	16	35	versus	versus	ADP
ftr-332	16	36	capitalization	capitalization	NOUN
ftr-332	16	37	................................	................................	PUNCT
ftr-332	16	38	197	197	NUM
ftr-332	16	39	c.	c.	PROPN
ftr-332	16	40	reasonable	reasonable	ADJ
ftr-332	16	41	compensation	compensation	PROPN
ftr-332	16	42	..........................................................	..........................................................	PUNCT
ftr-332	16	43	208	208	NUM
ftr-332	16	44	d.	d.	NOUN
ftr-332	16	45	miscellaneous	miscellaneous	ADJ
ftr-332	16	46	deductions	deduction	NOUN
ftr-332	16	47	..........................................................	..........................................................	PUNCT
ftr-332	16	48	209	209	NUM
ftr-332	16	49	e.	e.	PROPN
ftr-332	16	50	depreciation	depreciation	PROPN
ftr-332	16	51	&	&	CCONJ
ftr-332	16	52	amortization	amortization	PROPN
ftr-332	16	53	.....................................................	.....................................................	PUNCT
ftr-332	16	54	220	220	NUM
ftr-332	16	55	f.	f.	NOUN
ftr-332	16	56	credits	credit	NOUN
ftr-332	16	57	.........................................................................................	.........................................................................................	PUNCT
ftr-332	16	58	227	227	NUM
ftr-332	16	59	g.	g.	NOUN
ftr-332	16	60	natural	natural	ADJ
ftr-332	16	61	resources	resource	NOUN
ftr-332	16	62	deductions	deduction	NOUN
ftr-332	16	63	&	&	CCONJ
ftr-332	16	64	credits	credit	NOUN
ftr-332	16	65	...................................	...................................	PUNCT
ftr-332	16	66	229	229	NUM
ftr-332	16	67	h.	h.	NOUN
ftr-332	16	68	loss	loss	NOUN
ftr-332	16	69	transactions	transaction	NOUN
ftr-332	16	70	,	,	PUNCT
ftr-332	16	71	bad	bad	ADJ
ftr-332	16	72	debts	debt	NOUN
ftr-332	16	73	,	,	PUNCT
ftr-332	16	74	and	and	CCONJ
ftr-332	16	75	nols	nols	PROPN
ftr-332	16	76	..................................	..................................	PUNCT
ftr-332	16	77	229	229	NUM
ftr-332	16	78	i.	i.	NOUN
ftr-332	16	79	at	at	ADP
ftr-332	16	80	-	-	PUNCT
ftr-332	16	81	risk	risk	NOUN
ftr-332	16	82	and	and	CCONJ
ftr-332	16	83	passive	passive	ADJ
ftr-332	16	84	activity	activity	NOUN
ftr-332	16	85	losses	loss	NOUN
ftr-332	16	86	............................................	............................................	PUNCT
ftr-332	16	87	233	233	NUM
ftr-332	16	88	iii	iii	NOUN
ftr-332	16	89	.	.	PUNCT
ftr-332	17	1	investment	investment	NOUN
ftr-332	17	2	gain	gain	NOUN
ftr-332	17	3	and	and	CCONJ
ftr-332	17	4	income	income	NOUN
ftr-332	17	5	.................................................	.................................................	PUNCT
ftr-332	17	6	240	240	NUM
ftr-332	17	7	a.	a.	NOUN
ftr-332	17	8	gains	gain	NOUN
ftr-332	17	9	and	and	CCONJ
ftr-332	17	10	losses	loss	NOUN
ftr-332	17	11	........................................................................	........................................................................	PUNCT
ftr-332	17	12	240	240	NUM
ftr-332	17	13	b.	b.	PROPN
ftr-332	17	14	interest	interest	NOUN
ftr-332	17	15	,	,	PUNCT
ftr-332	17	16	dividends	dividend	NOUN
ftr-332	17	17	,	,	PUNCT
ftr-332	17	18	and	and	CCONJ
ftr-332	17	19	other	other	ADJ
ftr-332	17	20	current	current	ADJ
ftr-332	17	21	income	income	NOUN
ftr-332	17	22	.........................	.........................	PUNCT
ftr-332	18	1	253	253	NUM
ftr-332	18	2	c.	c.	NOUN
ftr-332	18	3	profit	profit	NOUN
ftr-332	18	4	-	-	PUNCT
ftr-332	18	5	seeking	seek	VERB
ftr-332	18	6	individual	individual	ADJ
ftr-332	18	7	deductions	deduction	NOUN
ftr-332	18	8	.........................................	.........................................	PUNCT
ftr-332	18	9	254	254	NUM
ftr-332	18	10	d.	d.	PROPN
ftr-332	18	11	section	section	NOUN
ftr-332	18	12	121	121	NUM
ftr-332	18	13	..................................................................................	..................................................................................	PUNCT
ftr-332	18	14	255	255	NUM
ftr-332	18	15	e.	e.	PROPN
ftr-332	18	16	section	section	PROPN
ftr-332	18	17	1031	1031	NUM
ftr-332	18	18	................................................................................	................................................................................	PUNCT
ftr-332	19	1	255	255	NUM
ftr-332	19	2	f.	f.	PROPN
ftr-332	19	3	section	section	PROPN
ftr-332	19	4	1033	1033	NUM
ftr-332	19	5	................................................................................	................................................................................	PUNCT
ftr-332	19	6	255	255	NUM
ftr-332	19	7	g.	g.	NOUN
ftr-332	19	8	section	section	NOUN
ftr-332	19	9	1035	1035	NUM
ftr-332	19	10	................................................................................	................................................................................	PUNCT
ftr-332	19	11	255	255	NUM
ftr-332	19	12	h.	h.	PROPN
ftr-332	19	13	miscellaneous	miscellaneous	NOUN
ftr-332	19	14	.............................................................................	.............................................................................	PUNCT
ftr-332	19	15	256	256	NUM
ftr-332	19	16	iv	iv	NUM
ftr-332	19	17	.	.	PUNCT
ftr-332	19	18	compensation	compensation	NOUN
ftr-332	19	19	issues	issue	NOUN
ftr-332	19	20	................................................................	................................................................	PUNCT
ftr-332	19	21	256	256	NUM
ftr-332	19	22	a.	a.	NOUN
ftr-332	19	23	fringe	fringe	NOUN
ftr-332	19	24	benefits	benefit	NOUN
ftr-332	19	25	............................................................................	............................................................................	PUNCT
ftr-332	19	26	256	256	NUM
ftr-332	19	27	b.	b.	NOUN
ftr-332	19	28	qualified	qualify	VERB
ftr-332	19	29	deferred	defer	VERB
ftr-332	19	30	compensation	compensation	NOUN
ftr-332	19	31	plans	plan	NOUN
ftr-332	19	32	....................................	....................................	PUNCT
ftr-332	19	33	256	256	NUM
ftr-332	19	34	c.	c.	NOUN
ftr-332	19	35	nonqualified	nonqualifie	VERB
ftr-332	19	36	deferred	defer	VERB
ftr-332	19	37	compensation	compensation	NOUN
ftr-332	19	38	,	,	PUNCT
ftr-332	19	39	section	section	NOUN
ftr-332	19	40	83	83	NUM
ftr-332	19	41	,	,	PUNCT
ftr-332	19	42	and	and	CCONJ
ftr-332	19	43	stock	stock	NOUN
ftr-332	19	44	options	option	NOUN
ftr-332	19	45	........................................................................................	........................................................................................	PUNCT
ftr-332	19	46	257	257	NUM
ftr-332	19	47	d.	d.	PROPN
ftr-332	19	48	individual	individual	PROPN
ftr-332	19	49	retirement	retirement	NOUN
ftr-332	19	50	accounts	account	NOUN
ftr-332	19	51	..................................................	..................................................	PUNCT
ftr-332	20	1	258	258	NUM
ftr-332	20	2	v.	v.	ADP
ftr-332	20	3	personal	personal	ADJ
ftr-332	20	4	income	income	NOUN
ftr-332	20	5	and	and	CCONJ
ftr-332	20	6	deductions	deduction	NOUN
ftr-332	20	7	........................................	........................................	PUNCT
ftr-332	21	1	258	258	NUM
ftr-332	21	2	a.	a.	NOUN
ftr-332	21	3	rates	rate	NOUN
ftr-332	21	4	...........................................................................................	...........................................................................................	PUNCT
ftr-332	21	5	258	258	NUM
ftr-332	21	6	b.	b.	PROPN
ftr-332	21	7	miscellaneous	miscellaneous	ADJ
ftr-332	21	8	income	income	NOUN
ftr-332	21	9	.................................................................	.................................................................	PUNCT
ftr-332	21	10	258	258	NUM
ftr-332	21	11	c.	c.	NOUN
ftr-332	21	12	hobby	hobby	NOUN
ftr-332	21	13	losses	loss	NOUN
ftr-332	21	14	and	and	CCONJ
ftr-332	21	15	§	§	PROPN
ftr-332	21	16	280a	280a	PROPN
ftr-332	21	17	home	home	NOUN
ftr-332	21	18	office	office	NOUN
ftr-332	21	19	and	and	CCONJ
ftr-332	21	20	vacation	vacation	NOUN
ftr-332	21	21	homes	home	NOUN
ftr-332	21	22	...	...	PUNCT
ftr-332	21	23	261	261	NUM
ftr-332	21	24	d.	d.	NOUN
ftr-332	21	25	deductions	deduction	NOUN
ftr-332	21	26	and	and	CCONJ
ftr-332	21	27	credits	credit	NOUN
ftr-332	21	28	for	for	ADP
ftr-332	21	29	personal	personal	ADJ
ftr-332	21	30	expenses	expense	NOUN
ftr-332	21	31	..........................	..........................	PUNCT
ftr-332	21	32	262	262	NUM
ftr-332	21	33	e.	e.	PROPN
ftr-332	21	34	divorce	divorce	PROPN
ftr-332	21	35	tax	tax	NOUN
ftr-332	21	36	issues	issue	NOUN
ftr-332	21	37	......................................................................	......................................................................	PUNCT
ftr-332	21	38	264	264	NUM
ftr-332	21	39	f.	f.	PROPN
ftr-332	21	40	education	education	PROPN
ftr-332	21	41	....................................................................................	....................................................................................	PUNCT
ftr-332	21	42	265	265	NUM
ftr-332	21	43	g.	g.	NOUN
ftr-332	21	44	alternative	alternative	ADJ
ftr-332	21	45	minimum	minimum	ADJ
ftr-332	21	46	tax	tax	NOUN
ftr-332	21	47	...........................................................	...........................................................	PUNCT
ftr-332	21	48	265	265	NUM
ftr-332	21	49	vi	vi	NOUN
ftr-332	21	50	.	.	PUNCT
ftr-332	21	51	corporations	corporation	NOUN
ftr-332	21	52	............................................................................	............................................................................	PUNCT
ftr-332	21	53	265	265	NUM
ftr-332	21	54	a.	a.	NOUN
ftr-332	21	55	entity	entity	NOUN
ftr-332	21	56	and	and	CCONJ
ftr-332	21	57	formation	formation	NOUN
ftr-332	21	58	..................................................................	..................................................................	PUNCT
ftr-332	21	59	265	265	NUM
ftr-332	21	60	b.	b.	NOUN
ftr-332	21	61	distributions	distribution	NOUN
ftr-332	21	62	and	and	CCONJ
ftr-332	21	63	redemptions	redemption	NOUN
ftr-332	21	64	...................................................	...................................................	PUNCT
ftr-332	21	65	266	266	NUM
ftr-332	21	66	c.	c.	NOUN
ftr-332	21	67	liquidations	liquidation	NOUN
ftr-332	21	68	................................................................................	................................................................................	PUNCT
ftr-332	21	69	266	266	NUM
ftr-332	21	70	d.	d.	PROPN
ftr-332	21	71	s	s	PART
ftr-332	21	72	corporations	corporation	NOUN
ftr-332	21	73	............................................................................	............................................................................	PUNCT
ftr-332	21	74	266	266	NUM
ftr-332	21	75	e.	e.	NOUN
ftr-332	21	76	mergers	merger	NOUN
ftr-332	21	77	,	,	PUNCT
ftr-332	21	78	acquisitions	acquisition	NOUN
ftr-332	21	79	and	and	CCONJ
ftr-332	21	80	reorganizations	reorganization	NOUN
ftr-332	21	81	...............................	...............................	PUNCT
ftr-332	21	82	268	268	NUM
ftr-332	21	83	f.	f.	PROPN
ftr-332	21	84	corporate	corporate	ADJ
ftr-332	21	85	divisions	division	NOUN
ftr-332	21	86	....................................................................	....................................................................	PUNCT
ftr-332	21	87	278	278	NUM
ftr-332	21	88	2012	2012	NUM
ftr-332	21	89	]	]	PUNCT
ftr-332	21	90	recent	recent	ADJ
ftr-332	21	91	developments	development	NOUN
ftr-332	21	92	in	in	ADP
ftr-332	21	93	federal	federal	ADJ
ftr-332	21	94	income	income	NOUN
ftr-332	21	95	taxation	taxation	NOUN
ftr-332	21	96	185	185	NUM
ftr-332	21	97	g.	g.	NOUN
ftr-332	21	98	affiliated	affiliate	VERB
ftr-332	21	99	corporations	corporation	NOUN
ftr-332	21	100	and	and	CCONJ
ftr-332	21	101	consolidated	consolidated	ADJ
ftr-332	21	102	returns	return	NOUN
ftr-332	21	103	....................	....................	PUNCT
ftr-332	21	104	279	279	NUM
ftr-332	21	105	h.	h.	NOUN
ftr-332	21	106	miscellaneous	miscellaneous	ADJ
ftr-332	21	107	corporate	corporate	ADJ
ftr-332	21	108	issues	issue	NOUN
ftr-332	21	109	.................................................	.................................................	PUNCT
ftr-332	21	110	280	280	NUM
ftr-332	21	111	vii	vii	PROPN
ftr-332	21	112	.	.	PUNCT
ftr-332	21	113	partnerships	partnership	NOUN
ftr-332	21	114	..............................................................................	..............................................................................	PUNCT
ftr-332	21	115	280	280	NUM
ftr-332	21	116	a.	a.	NOUN
ftr-332	21	117	formation	formation	NOUN
ftr-332	21	118	and	and	CCONJ
ftr-332	21	119	taxable	taxable	ADJ
ftr-332	21	120	years	year	NOUN
ftr-332	21	121	....................................................	....................................................	PUNCT
ftr-332	21	122	280	280	NUM
ftr-332	21	123	b.	b.	NOUN
ftr-332	21	124	allocations	allocation	NOUN
ftr-332	21	125	of	of	ADP
ftr-332	21	126	distributive	distributive	ADJ
ftr-332	21	127	share	share	NOUN
ftr-332	21	128	,	,	PUNCT
ftr-332	21	129	partnership	partnership	NOUN
ftr-332	21	130	debt	debt	NOUN
ftr-332	21	131	,	,	PUNCT
ftr-332	21	132	and	and	CCONJ
ftr-332	21	133	outside	outside	ADP
ftr-332	21	134	basis	basis	NOUN
ftr-332	21	135	............................................................................................	............................................................................................	PUNCT
ftr-332	21	136	289	289	NUM
ftr-332	21	137	c.	c.	NOUN
ftr-332	21	138	distributions	distribution	NOUN
ftr-332	21	139	and	and	CCONJ
ftr-332	21	140	transactions	transaction	NOUN
ftr-332	21	141	between	between	ADP
ftr-332	21	142	the	the	DET
ftr-332	21	143	partnership	partnership	NOUN
ftr-332	21	144	and	and	CCONJ
ftr-332	21	145	partners	partner	NOUN
ftr-332	21	146	......................................................................................	......................................................................................	PUNCT
ftr-332	21	147	297	297	NUM
ftr-332	21	148	d.	d.	PROPN
ftr-332	21	149	sales	sale	NOUN
ftr-332	21	150	of	of	ADP
ftr-332	21	151	partnership	partnership	NOUN
ftr-332	21	152	interests	interest	NOUN
ftr-332	21	153	,	,	PUNCT
ftr-332	21	154	liquidations	liquidation	NOUN
ftr-332	21	155	and	and	CCONJ
ftr-332	21	156	mergers	merger	NOUN
ftr-332	21	157	.........	.........	PUNCT
ftr-332	21	158	297	297	NUM
ftr-332	21	159	e.	e.	PROPN
ftr-332	21	160	inside	inside	ADJ
ftr-332	21	161	basis	basis	NOUN
ftr-332	21	162	adjustments	adjustment	NOUN
ftr-332	21	163	............................................................	............................................................	PUNCT
ftr-332	21	164	297	297	NUM
ftr-332	21	165	f.	f.	PROPN
ftr-332	21	166	partnership	partnership	PROPN
ftr-332	21	167	audit	audit	NOUN
ftr-332	21	168	rules	rule	NOUN
ftr-332	21	169	..............................................................	..............................................................	PUNCT
ftr-332	22	1	298	298	NUM
ftr-332	22	2	g.	g.	NOUN
ftr-332	22	3	miscellaneous	miscellaneous	PROPN
ftr-332	22	4	.............................................................................	.............................................................................	PUNCT
ftr-332	22	5	305	305	NUM
ftr-332	22	6	viii	viii	ADJ
ftr-332	22	7	.	.	PUNCT
ftr-332	23	1	tax	tax	NOUN
ftr-332	23	2	shelters	shelter	NOUN
ftr-332	23	3	.........................................................................	.........................................................................	PUNCT
ftr-332	23	4	305	305	NUM
ftr-332	23	5	a.	a.	NOUN
ftr-332	23	6	tax	tax	NOUN
ftr-332	23	7	shelter	shelter	NOUN
ftr-332	23	8	cases	case	NOUN
ftr-332	23	9	and	and	CCONJ
ftr-332	23	10	rulings	ruling	NOUN
ftr-332	23	11	...................................................	...................................................	PUNCT
ftr-332	24	1	305	305	NUM
ftr-332	24	2	b.	b.	NOUN
ftr-332	24	3	identified	identify	VERB
ftr-332	24	4	―tax	―tax	PROPN
ftr-332	24	5	avoidance	avoidance	NOUN
ftr-332	24	6	transactions‖	transactions‖	X
ftr-332	24	7	.....................................	.....................................	PUNCT
ftr-332	25	1	310	310	NUM
ftr-332	25	2	c.	c.	NOUN
ftr-332	25	3	disclosure	disclosure	NOUN
ftr-332	25	4	and	and	CCONJ
ftr-332	25	5	settlement	settlement	NOUN
ftr-332	25	6	..........................................................	..........................................................	PUNCT
ftr-332	25	7	320	320	NUM
ftr-332	25	8	d.	d.	NOUN
ftr-332	25	9	tax	tax	NOUN
ftr-332	25	10	shelter	shelter	NOUN
ftr-332	25	11	penalties	penalty	NOUN
ftr-332	25	12	,	,	PUNCT
ftr-332	25	13	etc	etc	X
ftr-332	25	14	.	.	X
ftr-332	25	15	...........................................................	...........................................................	PUNCT
ftr-332	26	1	321	321	NUM
ftr-332	26	2	ix	ix	ADJ
ftr-332	26	3	.	.	PUNCT
ftr-332	27	1	exempt	exempt	ADJ
ftr-332	27	2	organizations	organization	NOUN
ftr-332	27	3	and	and	CCONJ
ftr-332	27	4	charitable	charitable	ADJ
ftr-332	27	5	giving	giving	NOUN
ftr-332	27	6	...............	...............	PUNCT
ftr-332	27	7	326	326	NUM
ftr-332	27	8	a.	a.	NOUN
ftr-332	27	9	exempt	exempt	ADJ
ftr-332	27	10	organizations	organization	NOUN
ftr-332	27	11	.................................................................	.................................................................	PUNCT
ftr-332	28	1	326	326	NUM
ftr-332	28	2	b.	b.	NOUN
ftr-332	28	3	charitable	charitable	ADJ
ftr-332	28	4	giving	giving	NOUN
ftr-332	28	5	.......................................................................	.......................................................................	PUNCT
ftr-332	28	6	328	328	NUM
ftr-332	28	7	x.	x.	NOUN
ftr-332	28	8	tax	tax	NOUN
ftr-332	28	9	procedure	procedure	NOUN
ftr-332	28	10	..........................................................................	..........................................................................	PUNCT
ftr-332	28	11	335	335	NUM
ftr-332	28	12	a.	a.	NOUN
ftr-332	28	13	interest	interest	NOUN
ftr-332	28	14	,	,	PUNCT
ftr-332	28	15	penalties	penalty	NOUN
ftr-332	28	16	and	and	CCONJ
ftr-332	28	17	prosecutions	prosecution	NOUN
ftr-332	28	18	...........................................	...........................................	PUNCT
ftr-332	28	19	335	335	NUM
ftr-332	28	20	b.	b.	NOUN
ftr-332	28	21	discovery	discovery	PROPN
ftr-332	28	22	:	:	PUNCT
ftr-332	28	23	summonses	summons	NOUN
ftr-332	28	24	and	and	CCONJ
ftr-332	28	25	foia	foia	PROPN
ftr-332	28	26	..............................................	..............................................	PUNCT
ftr-332	28	27	347	347	NUM
ftr-332	28	28	c.	c.	NOUN
ftr-332	28	29	litigation	litigation	NOUN
ftr-332	28	30	costs	cost	NOUN
ftr-332	28	31	...........................................................................	...........................................................................	PUNCT
ftr-332	28	32	349	349	NUM
ftr-332	28	33	d.	d.	PROPN
ftr-332	28	34	statutory	statutory	ADJ
ftr-332	28	35	notice	notice	NOUN
ftr-332	28	36	of	of	ADP
ftr-332	28	37	deficiency	deficiency	NOUN
ftr-332	28	38	....................................................	....................................................	PUNCT
ftr-332	29	1	349	349	NUM
ftr-332	29	2	e.	e.	PROPN
ftr-332	29	3	statute	statute	PROPN
ftr-332	29	4	of	of	ADP
ftr-332	29	5	limitations	limitation	NOUN
ftr-332	29	6	..................................................................	..................................................................	PUNCT
ftr-332	29	7	350	350	NUM
ftr-332	29	8	f.	f.	PROPN
ftr-332	29	9	liens	lien	NOUN
ftr-332	29	10	and	and	CCONJ
ftr-332	29	11	collections	collection	NOUN
ftr-332	29	12	..................................................................	..................................................................	PUNCT
ftr-332	29	13	367	367	NUM
ftr-332	29	14	g.	g.	PROPN
ftr-332	29	15	innocent	innocent	ADJ
ftr-332	29	16	spouse	spouse	NOUN
ftr-332	29	17	..........................................................................	..........................................................................	PUNCT
ftr-332	29	18	371	371	NUM
ftr-332	29	19	h.	h.	PROPN
ftr-332	29	20	miscellaneous	miscellaneous	PROPN
ftr-332	29	21	.............................................................................	.............................................................................	PUNCT
ftr-332	29	22	379	379	NUM
ftr-332	29	23	xi	xi	NOUN
ftr-332	29	24	.	.	PUNCT
ftr-332	29	25	withholding	withholding	NOUN
ftr-332	29	26	and	and	CCONJ
ftr-332	29	27	excise	excise	NOUN
ftr-332	29	28	taxes	taxis	NOUN
ftr-332	29	29	............................................	............................................	PUNCT
ftr-332	29	30	388	388	NUM
ftr-332	29	31	a.	a.	NOUN
ftr-332	29	32	employment	employment	NOUN
ftr-332	29	33	taxes	taxis	NOUN
ftr-332	29	34	......................................................................	......................................................................	PUNCT
ftr-332	29	35	388	388	NUM
ftr-332	29	36	b.	b.	NOUN
ftr-332	29	37	self	self	NOUN
ftr-332	29	38	-	-	PUNCT
ftr-332	29	39	employment	employment	NOUN
ftr-332	29	40	taxes	taxis	NOUN
ftr-332	29	41	...............................................................	...............................................................	PUNCT
ftr-332	29	42	395	395	NUM
ftr-332	29	43	c.	c.	NOUN
ftr-332	29	44	excise	excise	NOUN
ftr-332	29	45	taxes	taxis	NOUN
ftr-332	29	46	................................................................................	................................................................................	PUNCT
ftr-332	29	47	395	395	NUM
ftr-332	29	48	xii	xii	NOUN
ftr-332	29	49	.	.	PUNCT
ftr-332	30	1	tax	tax	NOUN
ftr-332	30	2	legislation	legislation	NOUN
ftr-332	30	3	........................................................................	........................................................................	PUNCT
ftr-332	30	4	397	397	NUM
ftr-332	30	5	a.	a.	NOUN
ftr-332	30	6	enacted	enact	VERB
ftr-332	30	7	.......................................................................................	.......................................................................................	PUNCT
ftr-332	30	8	397	397	NUM
ftr-332	30	9	b.	b.	NOUN
ftr-332	30	10	pending	pende	VERB
ftr-332	30	11	.......................................................................................	.......................................................................................	PUNCT
ftr-332	30	12	399	399	NUM
ftr-332	30	13	i.	i.	NOUN
ftr-332	30	14	accounting	accounting	NOUN
ftr-332	30	15	a.	a.	PROPN
ftr-332	30	16	accounting	accounting	NOUN
ftr-332	30	17	methods	method	NOUN
ftr-332	30	18	1	1	NUM
ftr-332	30	19	.	.	PUNCT
ftr-332	30	20	new	new	ADJ
ftr-332	30	21	and	and	CCONJ
ftr-332	30	22	improved	improve	VERB
ftr-332	30	23	automatic	automatic	ADJ
ftr-332	30	24	consent	consent	NOUN
ftr-332	30	25	procedures	procedure	NOUN
ftr-332	30	26	for	for	ADP
ftr-332	30	27	changes	change	NOUN
ftr-332	30	28	of	of	ADP
ftr-332	30	29	accounting	accounting	NOUN
ftr-332	30	30	methods	method	NOUN
ftr-332	30	31	.	.	PUNCT
ftr-332	31	1	rev	rev	PROPN
ftr-332	31	2	.	.	PROPN
ftr-332	31	3	proc	proc	PROPN
ftr-332	31	4	.	.	PUNCT
ftr-332	32	1	2011	2011	NUM
ftr-332	32	2	-	-	SYM
ftr-332	32	3	14	14	NUM
ftr-332	32	4	,	,	PUNCT
ftr-332	32	5	2011	2011	NUM
ftr-332	32	6	-	-	SYM
ftr-332	32	7	4	4	NUM
ftr-332	32	8	i.r.b	i.r.b	NOUN
ftr-332	32	9	.	.	PUNCT
ftr-332	33	1	330	330	NUM
ftr-332	33	2	186	186	NUM
ftr-332	33	3	florida	florida	PROPN
ftr-332	33	4	tax	tax	NOUN
ftr-332	33	5	review	review	NOUN
ftr-332	33	6	[	[	X
ftr-332	33	7	vol	vol	NOUN
ftr-332	33	8	.	.	PUNCT
ftr-332	34	1	12:5	12:5	NUM
ftr-332	34	2	(	(	PUNCT
ftr-332	34	3	1/11/11	1/11/11	NUM
ftr-332	34	4	)	)	PUNCT
ftr-332	34	5	.	.	PUNCT
ftr-332	35	1	this	this	DET
ftr-332	35	2	revenue	revenue	NOUN
ftr-332	35	3	procedure	procedure	NOUN
ftr-332	35	4	provides	provide	VERB
ftr-332	35	5	automatic	automatic	ADJ
ftr-332	35	6	consent	consent	NOUN
ftr-332	35	7	procedures	procedure	NOUN
ftr-332	35	8	for	for	ADP
ftr-332	35	9	a	a	DET
ftr-332	35	10	wide	wide	ADJ
ftr-332	35	11	variety	variety	NOUN
ftr-332	35	12	of	of	ADP
ftr-332	35	13	accounting	accounting	NOUN
ftr-332	35	14	method	method	NOUN
ftr-332	35	15	changes	change	NOUN
ftr-332	35	16	.	.	PUNCT
ftr-332	36	1	rev	rev	PROPN
ftr-332	36	2	.	.	PROPN
ftr-332	36	3	proc	proc	PROPN
ftr-332	36	4	.	.	PUNCT
ftr-332	37	1	97	97	NUM
ftr-332	37	2	-	-	SYM
ftr-332	37	3	27	27	NUM
ftr-332	37	4	clarified	clarify	VERB
ftr-332	37	5	and	and	CCONJ
ftr-332	37	6	modified	modify	VERB
ftr-332	37	7	;	;	PUNCT
ftr-332	37	8	rev	rev	X
ftr-332	37	9	.	.	PROPN
ftr-332	38	1	procs	procs	PROPN
ftr-332	38	2	.	.	PUNCT
ftr-332	39	1	2001	2001	NUM
ftr-332	39	2	-	-	SYM
ftr-332	39	3	10	10	NUM
ftr-332	39	4	,	,	PUNCT
ftr-332	39	5	2002	2002	NUM
ftr-332	39	6	-	-	SYM
ftr-332	39	7	28	28	NUM
ftr-332	39	8	,	,	PUNCT
ftr-332	39	9	2004	2004	NUM
ftr-332	39	10	-	-	SYM
ftr-332	39	11	34	34	NUM
ftr-332	39	12	,	,	PUNCT
ftr-332	39	13	and	and	CCONJ
ftr-332	39	14	2006	2006	NUM
ftr-332	39	15	-	-	SYM
ftr-332	39	16	56	56	NUM
ftr-332	39	17	modified	modified	ADJ
ftr-332	39	18	;	;	PUNCT
ftr-332	39	19	rev	rev	X
ftr-332	39	20	.	.	PROPN
ftr-332	40	1	procs	procs	PROPN
ftr-332	40	2	.	.	PUNCT
ftr-332	41	1	2008	2008	NUM
ftr-332	41	2	-	-	SYM
ftr-332	41	3	52	52	NUM
ftr-332	41	4	and	and	CCONJ
ftr-332	41	5	2009	2009	NUM
ftr-332	41	6	-	-	SYM
ftr-332	41	7	39	39	NUM
ftr-332	41	8	superseded	supersede	VERB
ftr-332	41	9	in	in	ADP
ftr-332	41	10	part	part	NOUN
ftr-332	41	11	.	.	PUNCT
ftr-332	42	1	a.	a.	PROPN
ftr-332	42	2	rev	rev	PROPN
ftr-332	42	3	.	.	PROPN
ftr-332	42	4	proc	proc	PROPN
ftr-332	42	5	.	.	PUNCT
ftr-332	43	1	2011	2011	NUM
ftr-332	43	2	-	-	SYM
ftr-332	43	3	14	14	NUM
ftr-332	43	4	has	have	AUX
ftr-332	43	5	since	since	ADV
ftr-332	43	6	been	be	AUX
ftr-332	43	7	modified	modify	VERB
ftr-332	43	8	by	by	ADP
ftr-332	43	9	rev	rev	PROPN
ftr-332	43	10	.	.	PROPN
ftr-332	43	11	proc	proc	PROPN
ftr-332	43	12	.	.	PUNCT
ftr-332	44	1	2011	2011	NUM
ftr-332	44	2	-	-	SYM
ftr-332	44	3	27	27	NUM
ftr-332	44	4	,	,	PUNCT
ftr-332	44	5	2011	2011	NUM
ftr-332	44	6	-	-	SYM
ftr-332	44	7	18	18	NUM
ftr-332	44	8	i.r.b	i.r.b	NOUN
ftr-332	44	9	.	.	PUNCT
ftr-332	45	1	740	740	NUM
ftr-332	45	2	(	(	PUNCT
ftr-332	45	3	4/4/11	4/4/11	NOUN
ftr-332	45	4	)	)	PUNCT
ftr-332	45	5	,	,	PUNCT
ftr-332	45	6	rev	rev	PROPN
ftr-332	45	7	.	.	PROPN
ftr-332	45	8	proc	proc	PROPN
ftr-332	45	9	.	.	PUNCT
ftr-332	46	1	2011	2011	NUM
ftr-332	46	2	-	-	SYM
ftr-332	46	3	28	28	NUM
ftr-332	46	4	,	,	PUNCT
ftr-332	46	5	2011	2011	NUM
ftr-332	46	6	-	-	SYM
ftr-332	46	7	18	18	NUM
ftr-332	46	8	i.r.b	i.r.b	NOUN
ftr-332	46	9	.	.	PUNCT
ftr-332	47	1	743	743	NUM
ftr-332	47	2	(	(	PUNCT
ftr-332	47	3	4/4/11	4/4/11	NOUN
ftr-332	47	4	)	)	PUNCT
ftr-332	47	5	,	,	PUNCT
ftr-332	47	6	and	and	CCONJ
ftr-332	47	7	rev	rev	PROPN
ftr-332	47	8	.	.	PROPN
ftr-332	47	9	proc	proc	PROPN
ftr-332	47	10	.	.	PUNCT
ftr-332	48	1	2011	2011	NUM
ftr-332	48	2	-	-	SYM
ftr-332	48	3	43	43	NUM
ftr-332	48	4	,	,	PUNCT
ftr-332	48	5	2011	2011	NUM
ftr-332	48	6	-	-	SYM
ftr-332	48	7	37	37	NUM
ftr-332	48	8	i.r.b	i.r.b	NOUN
ftr-332	48	9	.	.	PUNCT
ftr-332	49	1	326	326	NUM
ftr-332	49	2	(	(	PUNCT
ftr-332	49	3	8/	8/	NUM
ftr-332	49	4	19/11	19/11	NUM
ftr-332	49	5	)	)	PUNCT
ftr-332	49	6	.	.	PUNCT
ftr-332	50	1	2	2	X
ftr-332	50	2	.	.	X
ftr-332	50	3	judge	judge	PROPN
ftr-332	50	4	haines	haines	PROPN
ftr-332	50	5	writes	write	VERB
ftr-332	50	6	a	a	DET
ftr-332	50	7	treatise	treatise	NOUN
ftr-332	50	8	on	on	ADP
ftr-332	50	9	defective	defective	ADJ
ftr-332	50	10	claims	claim	NOUN
ftr-332	50	11	to	to	ADP
ftr-332	50	12	automatic	automatic	ADJ
ftr-332	50	13	consent	consent	NOUN
ftr-332	50	14	to	to	PART
ftr-332	50	15	change	change	VERB
ftr-332	50	16	an	an	DET
ftr-332	50	17	accounting	accounting	NOUN
ftr-332	50	18	method	method	NOUN
ftr-332	50	19	.	.	PUNCT
ftr-332	51	1	capital	capital	NOUN
ftr-332	51	2	one	one	NUM
ftr-332	51	3	financial	financial	PROPN
ftr-332	51	4	corp	corp	PROPN
ftr-332	51	5	.	.	PROPN
ftr-332	52	1	v.	v.	PROPN
ftr-332	52	2	commissioner	commissioner	PROPN
ftr-332	52	3	,	,	PUNCT
ftr-332	52	4	130	130	NUM
ftr-332	52	5	t.c	t.c	NOUN
ftr-332	52	6	.	.	PROPN
ftr-332	52	7	147	147	NUM
ftr-332	52	8	(	(	PUNCT
ftr-332	52	9	5/22/08	5/22/08	NUM
ftr-332	52	10	)	)	PUNCT
ftr-332	52	11	.	.	PUNCT
ftr-332	53	1	following	follow	VERB
ftr-332	53	2	the	the	DET
ftr-332	53	3	enactment	enactment	NOUN
ftr-332	53	4	in	in	ADP
ftr-332	53	5	1997	1997	NUM
ftr-332	53	6	of	of	ADP
ftr-332	53	7	§	§	PROPN
ftr-332	53	8	1272(a)(6)(c)(ii	1272(a)(6)(c)(ii	NUM
ftr-332	53	9	)	)	PUNCT
ftr-332	53	10	,	,	PUNCT
ftr-332	53	11	which	which	PRON
ftr-332	53	12	provides	provide	VERB
ftr-332	53	13	that	that	PRON
ftr-332	53	14	credit	credit	NOUN
ftr-332	53	15	card	card	NOUN
ftr-332	53	16	late	late	ADJ
ftr-332	53	17	-	-	PUNCT
ftr-332	53	18	fee	fee	NOUN
ftr-332	53	19	receipts	receipt	NOUN
ftr-332	53	20	create	create	VERB
ftr-332	53	21	or	or	CCONJ
ftr-332	53	22	increase	increase	VERB
ftr-332	53	23	original	original	ADJ
ftr-332	53	24	issue	issue	NOUN
ftr-332	53	25	discount	discount	NOUN
ftr-332	53	26	rather	rather	ADV
ftr-332	53	27	than	than	ADP
ftr-332	53	28	constituting	constitute	VERB
ftr-332	53	29	an	an	DET
ftr-332	53	30	income	income	NOUN
ftr-332	53	31	item	item	NOUN
ftr-332	53	32	when	when	SCONJ
ftr-332	53	33	they	they	PRON
ftr-332	53	34	accrued	accrue	VERB
ftr-332	53	35	under	under	ADP
ftr-332	53	36	the	the	DET
ftr-332	53	37	all	all	DET
ftr-332	53	38	events	event	NOUN
ftr-332	53	39	test	test	NOUN
ftr-332	53	40	,	,	PUNCT
ftr-332	53	41	the	the	DET
ftr-332	53	42	taxpayer	taxpayer	NOUN
ftr-332	53	43	claimed	claim	VERB
ftr-332	53	44	to	to	PART
ftr-332	53	45	have	have	AUX
ftr-332	53	46	received	receive	VERB
ftr-332	53	47	the	the	DET
ftr-332	53	48	irs‘s	irs‘s	NOUN
ftr-332	53	49	consent	consent	NOUN
ftr-332	53	50	to	to	PART
ftr-332	53	51	change	change	VERB
ftr-332	53	52	its	its	PRON
ftr-332	53	53	accounting	accounting	NOUN
ftr-332	53	54	method	method	NOUN
ftr-332	53	55	,	,	PUNCT
ftr-332	53	56	pursuant	pursuant	ADJ
ftr-332	53	57	to	to	ADP
ftr-332	53	58	an	an	DET
ftr-332	53	59	automatic	automatic	ADJ
ftr-332	53	60	consent	consent	NOUN
ftr-332	53	61	procedure	procedure	NOUN
ftr-332	53	62	,	,	PUNCT
ftr-332	53	63	by	by	ADP
ftr-332	53	64	filing	file	VERB
ftr-332	53	65	form	form	NOUN
ftr-332	53	66	3115	3115	NUM
ftr-332	53	67	with	with	ADP
ftr-332	53	68	its	its	PRON
ftr-332	53	69	1998	1998	NUM
ftr-332	53	70	tax	tax	NOUN
ftr-332	53	71	return	return	NOUN
ftr-332	53	72	.	.	PUNCT
ftr-332	54	1	however	however	ADV
ftr-332	54	2	,	,	PUNCT
ftr-332	54	3	the	the	DET
ftr-332	54	4	taxpayer	taxpayer	NOUN
ftr-332	54	5	did	do	AUX
ftr-332	54	6	not	not	PART
ftr-332	54	7	change	change	VERB
ftr-332	54	8	its	its	PRON
ftr-332	54	9	accounting	accounting	NOUN
ftr-332	54	10	method	method	NOUN
ftr-332	54	11	for	for	ADP
ftr-332	54	12	1998	1998	NUM
ftr-332	54	13	and	and	CCONJ
ftr-332	54	14	1999	1999	NUM
ftr-332	54	15	.	.	PUNCT
ftr-332	55	1	in	in	ADP
ftr-332	55	2	the	the	DET
ftr-332	55	3	tax	tax	NOUN
ftr-332	55	4	court	court	NOUN
ftr-332	55	5	,	,	PUNCT
ftr-332	55	6	the	the	DET
ftr-332	55	7	taxpayer	taxpayer	NOUN
ftr-332	55	8	sought	seek	VERB
ftr-332	55	9	to	to	PART
ftr-332	55	10	retroactively	retroactively	ADV
ftr-332	55	11	change	change	VERB
ftr-332	55	12	its	its	PRON
ftr-332	55	13	method	method	NOUN
ftr-332	55	14	for	for	ADP
ftr-332	55	15	1998	1998	NUM
ftr-332	55	16	and	and	CCONJ
ftr-332	55	17	1999	1999	NUM
ftr-332	55	18	.	.	PUNCT
ftr-332	56	1	judge	judge	NOUN
ftr-332	56	2	haines	haine	NOUN
ftr-332	56	3	held	hold	VERB
ftr-332	56	4	that	that	SCONJ
ftr-332	56	5	§	§	PROPN
ftr-332	56	6	446(e	446(e	PROPN
ftr-332	56	7	)	)	PUNCT
ftr-332	56	8	prohibited	prohibit	VERB
ftr-332	56	9	the	the	DET
ftr-332	56	10	taxpayer	taxpayer	NOUN
ftr-332	56	11	from	from	ADP
ftr-332	56	12	retroactively	retroactively	ADV
ftr-332	56	13	changing	change	VERB
ftr-332	56	14	its	its	PRON
ftr-332	56	15	treatment	treatment	NOUN
ftr-332	56	16	of	of	ADP
ftr-332	56	17	income	income	NOUN
ftr-332	56	18	from	from	ADP
ftr-332	56	19	credit	credit	NOUN
ftr-332	56	20	card	card	NOUN
ftr-332	56	21	late	late	ADJ
ftr-332	56	22	-	-	PUNCT
ftr-332	56	23	fees	fee	NOUN
ftr-332	56	24	for	for	ADP
ftr-332	56	25	years	year	NOUN
ftr-332	56	26	1998	1998	NUM
ftr-332	56	27	and	and	CCONJ
ftr-332	56	28	1999	1999	NUM
ftr-332	56	29	from	from	ADP
ftr-332	56	30	the	the	DET
ftr-332	56	31	currentinclusion	currentinclusion	NOUN
ftr-332	56	32	method	method	NOUN
ftr-332	56	33	to	to	ADP
ftr-332	56	34	the	the	DET
ftr-332	56	35	method	method	NOUN
ftr-332	56	36	under	under	ADP
ftr-332	56	37	§	§	PROPN
ftr-332	56	38	1272(a)(6)(c)(iii	1272(a)(6)(c)(iii	NUM
ftr-332	56	39	)	)	PUNCT
ftr-332	56	40	that	that	PRON
ftr-332	56	41	requires	require	VERB
ftr-332	56	42	latefee	latefee	NOUN
ftr-332	56	43	receipts	receipt	NOUN
ftr-332	56	44	to	to	PART
ftr-332	56	45	create	create	VERB
ftr-332	56	46	or	or	CCONJ
ftr-332	56	47	increase	increase	VERB
ftr-332	56	48	original	original	ADJ
ftr-332	56	49	issue	issue	NOUN
ftr-332	56	50	discount	discount	NOUN
ftr-332	56	51	,	,	PUNCT
ftr-332	56	52	even	even	ADV
ftr-332	56	53	though	though	SCONJ
ftr-332	56	54	the	the	DET
ftr-332	56	55	oid	oid	NOUN
ftr-332	56	56	method	method	NOUN
ftr-332	56	57	was	be	AUX
ftr-332	56	58	mandatory	mandatory	ADJ
ftr-332	56	59	under	under	ADP
ftr-332	56	60	the	the	DET
ftr-332	56	61	statute	statute	NOUN
ftr-332	56	62	,	,	PUNCT
ftr-332	56	63	because	because	SCONJ
ftr-332	56	64	the	the	DET
ftr-332	56	65	taxpayer	taxpayer	NOUN
ftr-332	56	66	did	do	AUX
ftr-332	56	67	not	not	PART
ftr-332	56	68	file	file	VERB
ftr-332	56	69	a	a	DET
ftr-332	56	70	form	form	NOUN
ftr-332	56	71	3115	3115	NUM
ftr-332	56	72	to	to	PART
ftr-332	56	73	notify	notify	VERB
ftr-332	56	74	the	the	DET
ftr-332	56	75	irs	irs	PROPN
ftr-332	56	76	of	of	ADP
ftr-332	56	77	the	the	DET
ftr-332	56	78	change	change	NOUN
ftr-332	56	79	of	of	ADP
ftr-332	56	80	accounting	accounting	NOUN
ftr-332	56	81	method	method	NOUN
ftr-332	56	82	with	with	ADP
ftr-332	56	83	its	its	PRON
ftr-332	56	84	1997	1997	NUM
ftr-332	56	85	return	return	NOUN
ftr-332	56	86	.	.	PUNCT
ftr-332	57	1	because	because	SCONJ
ftr-332	57	2	the	the	DET
ftr-332	57	3	form	form	NOUN
ftr-332	57	4	3115	3115	NUM
ftr-332	57	5	was	be	AUX
ftr-332	57	6	not	not	PART
ftr-332	57	7	timely	timely	ADV
ftr-332	57	8	filed	file	VERB
ftr-332	57	9	and	and	CCONJ
ftr-332	57	10	did	do	AUX
ftr-332	57	11	not	not	PART
ftr-332	57	12	specifically	specifically	ADV
ftr-332	57	13	mention	mention	VERB
ftr-332	57	14	―late	―late	PROPN
ftr-332	57	15	fees,‖	fees,‖	PROPN
ftr-332	57	16	automatic	automatic	ADJ
ftr-332	57	17	consent	consent	NOUN
ftr-332	57	18	had	have	AUX
ftr-332	57	19	not	not	PART
ftr-332	57	20	been	be	AUX
ftr-332	57	21	granted	grant	VERB
ftr-332	57	22	.	.	PUNCT
ftr-332	58	1	judge	judge	NOUN
ftr-332	58	2	haines	haine	NOUN
ftr-332	58	3	stated	state	VERB
ftr-332	58	4	:	:	PUNCT
ftr-332	58	5	[	[	X
ftr-332	58	6	a	a	X
ftr-332	58	7	]	]	X
ftr-332	58	8	taxpayer	taxpayer	NOUN
ftr-332	58	9	forced	force	VERB
ftr-332	58	10	to	to	PART
ftr-332	58	11	change	change	VERB
ftr-332	58	12	its	its	PRON
ftr-332	58	13	method	method	NOUN
ftr-332	58	14	of	of	ADP
ftr-332	58	15	accounting	account	VERB
ftr-332	58	16	under	under	ADP
ftr-332	58	17	section	section	NOUN
ftr-332	58	18	448	448	NUM
ftr-332	58	19	must	must	AUX
ftr-332	58	20	still	still	ADV
ftr-332	58	21	file	file	VERB
ftr-332	58	22	a	a	DET
ftr-332	58	23	form	form	NOUN
ftr-332	58	24	3115	3115	NUM
ftr-332	58	25	with	with	ADP
ftr-332	58	26	its	its	PRON
ftr-332	58	27	return	return	NOUN
ftr-332	58	28	for	for	ADP
ftr-332	58	29	the	the	DET
ftr-332	58	30	year	year	NOUN
ftr-332	58	31	of	of	ADP
ftr-332	58	32	change	change	NOUN
ftr-332	58	33	.	.	PUNCT
ftr-332	59	1	[	[	X
ftr-332	59	2	reg	reg	NOUN
ftr-332	59	3	.	.	PUNCT
ftr-332	60	1	§	§	PROPN
ftr-332	60	2	1.448	1.448	NUM
ftr-332	60	3	-	-	PUNCT
ftr-332	60	4	1(h)(2	1(h)(2	NUM
ftr-332	60	5	)	)	PUNCT
ftr-332	60	6	]	]	PUNCT
ftr-332	60	7	if	if	SCONJ
ftr-332	60	8	the	the	DET
ftr-332	60	9	form	form	NOUN
ftr-332	60	10	3115	3115	NUM
ftr-332	60	11	is	be	AUX
ftr-332	60	12	not	not	PART
ftr-332	60	13	filed	file	VERB
ftr-332	60	14	timely	timely	ADV
ftr-332	60	15	,	,	PUNCT
ftr-332	60	16	a	a	DET
ftr-332	60	17	taxpayer	taxpayer	NOUN
ftr-332	60	18	forced	force	VERB
ftr-332	60	19	off	off	ADP
ftr-332	60	20	the	the	DET
ftr-332	60	21	cash	cash	NOUN
ftr-332	60	22	method	method	NOUN
ftr-332	60	23	must	must	AUX
ftr-332	60	24	comply	comply	VERB
ftr-332	60	25	with	with	ADP
ftr-332	60	26	the	the	DET
ftr-332	60	27	requirements	requirement	NOUN
ftr-332	60	28	of	of	ADP
ftr-332	60	29	[	[	X
ftr-332	60	30	reg	reg	NOUN
ftr-332	60	31	.	.	PUNCT
ftr-332	61	1	§	§	PROPN
ftr-332	61	2	1.446	1.446	NUM
ftr-332	61	3	-	-	SYM
ftr-332	61	4	1(e)(3	1(e)(3	NUM
ftr-332	61	5	)	)	PUNCT
ftr-332	61	6	]	]	PUNCT
ftr-332	62	1	in	in	ADP
ftr-332	62	2	order	order	NOUN
ftr-332	62	3	to	to	PART
ftr-332	62	4	secure	secure	VERB
ftr-332	62	5	the	the	DET
ftr-332	62	6	consent	consent	NOUN
ftr-332	62	7	of	of	ADP
ftr-332	62	8	the	the	DET
ftr-332	62	9	commissioner	commissioner	NOUN
ftr-332	62	10	.	.	PUNCT
ftr-332	63	1	reg	reg	PROPN
ftr-332	63	2	.	.	PUNCT
ftr-332	64	1	§	§	PROPN
ftr-332	64	2	1.448	1.448	NUM
ftr-332	64	3	-	-	NUM
ftr-332	64	4	1(h)(4	1(h)(4	NUM
ftr-332	64	5	)	)	PUNCT
ftr-332	64	6	.	.	PUNCT
ftr-332	65	1	pursuant	pursuant	ADJ
ftr-332	65	2	to	to	ADP
ftr-332	65	3	[	[	X
ftr-332	65	4	reg	reg	NOUN
ftr-332	65	5	.	.	PUNCT
ftr-332	66	1	§	§	PROPN
ftr-332	66	2	1.446	1.446	NUM
ftr-332	66	3	-	-	SYM
ftr-332	66	4	1(e)(3	1(e)(3	NUM
ftr-332	66	5	)	)	PUNCT
ftr-332	66	6	]	]	PUNCT
ftr-332	66	7	,	,	PUNCT
ftr-332	66	8	a	a	DET
ftr-332	66	9	taxpayer	taxpayer	NOUN
ftr-332	66	10	requesting	request	VERB
ftr-332	66	11	to	to	PART
ftr-332	66	12	change	change	VERB
ftr-332	66	13	its	its	PRON
ftr-332	66	14	method	method	NOUN
ftr-332	66	15	of	of	ADP
ftr-332	66	16	accounting	accounting	NOUN
ftr-332	66	17	is	be	AUX
ftr-332	66	18	required	require	VERB
ftr-332	66	19	to	to	PART
ftr-332	66	20	file	file	VERB
ftr-332	66	21	a	a	DET
ftr-332	66	22	form	form	NOUN
ftr-332	66	23	3115	3115	NUM
ftr-332	66	24	during	during	ADP
ftr-332	66	25	the	the	DET
ftr-332	66	26	year	year	NOUN
ftr-332	66	27	in	in	ADP
ftr-332	66	28	which	which	PRON
ftr-332	66	29	it	it	PRON
ftr-332	66	30	intends	intend	VERB
ftr-332	66	31	to	to	PART
ftr-332	66	32	make	make	VERB
ftr-332	66	33	the	the	DET
ftr-332	66	34	change	change	NOUN
ftr-332	66	35	.	.	PUNCT
ftr-332	67	1	a.	a.	NOUN
ftr-332	68	1	the	the	DET
ftr-332	68	2	taxpayer	taxpayer	NOUN
ftr-332	68	3	won	win	VERB
ftr-332	68	4	the	the	DET
ftr-332	68	5	substantive	substantive	ADJ
ftr-332	68	6	issue	issue	NOUN
ftr-332	68	7	,	,	PUNCT
ftr-332	68	8	but	but	CCONJ
ftr-332	68	9	foot	foot	NOUN
ftr-332	68	10	-	-	PUNCT
ftr-332	68	11	faulted	fault	VERB
ftr-332	68	12	on	on	ADP
ftr-332	68	13	seeking	seek	VERB
ftr-332	68	14	a	a	DET
ftr-332	68	15	change	change	NOUN
ftr-332	68	16	in	in	ADP
ftr-332	68	17	method	method	NOUN
ftr-332	68	18	of	of	ADP
ftr-332	68	19	accounting	accounting	NOUN
ftr-332	68	20	,	,	PUNCT
ftr-332	68	21	so	so	ADV
ftr-332	68	22	most	most	ADJ
ftr-332	68	23	of	of	ADP
ftr-332	68	24	2012	2012	NUM
ftr-332	68	25	]	]	PUNCT
ftr-332	68	26	recent	recent	ADJ
ftr-332	68	27	developments	development	NOUN
ftr-332	68	28	in	in	ADP
ftr-332	68	29	federal	federal	ADJ
ftr-332	68	30	income	income	NOUN
ftr-332	68	31	taxation	taxation	NOUN
ftr-332	68	32	187	187	NUM
ftr-332	68	33	the	the	DET
ftr-332	68	34	deficiency	deficiency	NOUN
ftr-332	68	35	is	be	AUX
ftr-332	68	36	upheld	uphold	VERB
ftr-332	68	37	.	.	PUNCT
ftr-332	69	1	but	but	CCONJ
ftr-332	69	2	in	in	ADP
ftr-332	69	3	future	future	ADJ
ftr-332	69	4	years	year	NOUN
ftr-332	69	5	,	,	PUNCT
ftr-332	69	6	it	it	PRON
ftr-332	69	7	’s	’	VERB
ftr-332	69	8	―ooh	―ooh	PROPN
ftr-332	69	9	la	la	DET
ftr-332	69	10	la‖	la‖	NOUN
ftr-332	69	11	for	for	ADP
ftr-332	69	12	the	the	DET
ftr-332	69	13	taxpayer	taxpayer	NOUN
ftr-332	69	14	!	!	PUNCT
ftr-332	70	1	capital	capital	NOUN
ftr-332	70	2	one	one	NUM
ftr-332	70	3	financial	financial	PROPN
ftr-332	70	4	corp	corp	PROPN
ftr-332	70	5	.	.	PROPN
ftr-332	71	1	v.	v.	PROPN
ftr-332	71	2	commissioner	commissioner	PROPN
ftr-332	71	3	,	,	PUNCT
ftr-332	71	4	133	133	NUM
ftr-332	71	5	t.c	t.c	NOUN
ftr-332	71	6	.	.	PROPN
ftr-332	71	7	136	136	NUM
ftr-332	71	8	(	(	PUNCT
ftr-332	71	9	9/21/09	9/21/09	NUM
ftr-332	71	10	)	)	PUNCT
ftr-332	71	11	.	.	PUNCT
ftr-332	72	1	this	this	DET
ftr-332	72	2	case	case	NOUN
ftr-332	72	3	involved	involve	VERB
ftr-332	72	4	two	two	NUM
ftr-332	72	5	issues	issue	NOUN
ftr-332	72	6	and	and	CCONJ
ftr-332	72	7	over	over	ADP
ftr-332	72	8	$	$	SYM
ftr-332	72	9	280	280	NUM
ftr-332	72	10	million	million	NUM
ftr-332	72	11	–	–	PUNCT
ftr-332	72	12	$	$	SYM
ftr-332	72	13	175	175	NUM
ftr-332	72	14	million	million	NUM
ftr-332	72	15	for	for	ADP
ftr-332	72	16	one	one	NUM
ftr-332	72	17	year	year	NOUN
ftr-332	72	18	alone	alone	ADV
ftr-332	72	19	–	–	PUNCT
ftr-332	72	20	(	(	PUNCT
ftr-332	72	21	apart	apart	ADV
ftr-332	72	22	from	from	ADP
ftr-332	72	23	penalties	penalty	NOUN
ftr-332	72	24	)	)	PUNCT
ftr-332	72	25	.	.	PUNCT
ftr-332	73	1	the	the	DET
ftr-332	73	2	first	first	ADJ
ftr-332	73	3	issue	issue	NOUN
ftr-332	73	4	was	be	AUX
ftr-332	73	5	the	the	DET
ftr-332	73	6	time	time	NOUN
ftr-332	73	7	that	that	PRON
ftr-332	73	8	third	third	ADJ
ftr-332	73	9	-	-	PUNCT
ftr-332	73	10	party	party	NOUN
ftr-332	73	11	credit	credit	NOUN
ftr-332	73	12	card	card	NOUN
ftr-332	73	13	issuers	issuer	NOUN
ftr-332	73	14	are	be	AUX
ftr-332	73	15	required	require	VERB
ftr-332	73	16	to	to	PART
ftr-332	73	17	recognize	recognize	VERB
ftr-332	73	18	credit	credit	NOUN
ftr-332	73	19	card	card	NOUN
ftr-332	73	20	income	income	NOUN
ftr-332	73	21	known	know	VERB
ftr-332	73	22	as	as	ADP
ftr-332	73	23	interchange	interchange	NOUN
ftr-332	73	24	.	.	PUNCT
ftr-332	74	1	interchange	interchange	NOUN
ftr-332	74	2	is	be	AUX
ftr-332	74	3	the	the	DET
ftr-332	74	4	difference	difference	NOUN
ftr-332	74	5	between	between	ADP
ftr-332	74	6	the	the	DET
ftr-332	74	7	amount	amount	NOUN
ftr-332	74	8	charged	charge	VERB
ftr-332	74	9	on	on	ADP
ftr-332	74	10	a	a	DET
ftr-332	74	11	credit	credit	NOUN
ftr-332	74	12	card	card	NOUN
ftr-332	74	13	and	and	CCONJ
ftr-332	74	14	the	the	DET
ftr-332	74	15	lesser	less	ADJ
ftr-332	74	16	amount	amount	NOUN
ftr-332	74	17	remitted	remit	VERB
ftr-332	74	18	to	to	ADP
ftr-332	74	19	the	the	DET
ftr-332	74	20	merchant	merchant	NOUN
ftr-332	74	21	by	by	ADP
ftr-332	74	22	the	the	DET
ftr-332	74	23	issuing	issue	VERB
ftr-332	74	24	bank	bank	NOUN
ftr-332	74	25	.	.	PUNCT
ftr-332	75	1	interchange	interchange	NOUN
ftr-332	75	2	resembles	resemble	VERB
ftr-332	75	3	interest	interest	NOUN
ftr-332	75	4	in	in	ADP
ftr-332	75	5	that	that	SCONJ
ftr-332	75	6	it	it	PRON
ftr-332	75	7	is	be	AUX
ftr-332	75	8	expressed	express	VERB
ftr-332	75	9	as	as	ADP
ftr-332	75	10	a	a	DET
ftr-332	75	11	percentage	percentage	NOUN
ftr-332	75	12	of	of	ADP
ftr-332	75	13	the	the	DET
ftr-332	75	14	amount	amount	NOUN
ftr-332	75	15	lent	lent	NOUN
ftr-332	75	16	,	,	PUNCT
ftr-332	75	17	usually	usually	ADV
ftr-332	75	18	with	with	ADP
ftr-332	75	19	an	an	DET
ftr-332	75	20	additional	additional	ADJ
ftr-332	75	21	nominal	nominal	ADJ
ftr-332	75	22	fee	fee	NOUN
ftr-332	75	23	,	,	PUNCT
ftr-332	75	24	although	although	SCONJ
ftr-332	75	25	it	it	PRON
ftr-332	75	26	is	be	AUX
ftr-332	75	27	not	not	PART
ftr-332	75	28	time	time	NOUN
ftr-332	75	29	-	-	PUNCT
ftr-332	75	30	sensitive	sensitive	ADJ
ftr-332	75	31	and	and	CCONJ
ftr-332	75	32	does	do	AUX
ftr-332	75	33	not	not	PART
ftr-332	75	34	vary	vary	VERB
ftr-332	75	35	as	as	SCONJ
ftr-332	75	36	interest	interest	NOUN
ftr-332	75	37	rates	rate	NOUN
ftr-332	75	38	fluctuate	fluctuate	NOUN
ftr-332	75	39	.	.	PUNCT
ftr-332	76	1	the	the	DET
ftr-332	76	2	government	government	NOUN
ftr-332	76	3	argued	argue	VERB
ftr-332	76	4	that	that	SCONJ
ftr-332	76	5	interchange	interchange	NOUN
ftr-332	76	6	income	income	NOUN
ftr-332	76	7	was	be	AUX
ftr-332	76	8	credit	credit	NOUN
ftr-332	76	9	card	card	NOUN
ftr-332	76	10	fee	fee	NOUN
ftr-332	76	11	income	income	NOUN
ftr-332	76	12	that	that	PRON
ftr-332	76	13	was	be	AUX
ftr-332	76	14	recognized	recognize	VERB
ftr-332	76	15	under	under	ADP
ftr-332	76	16	the	the	DET
ftr-332	76	17	all	all	DET
ftr-332	76	18	events	event	NOUN
ftr-332	76	19	test	test	NOUN
ftr-332	76	20	at	at	ADP
ftr-332	76	21	the	the	DET
ftr-332	76	22	time	time	NOUN
ftr-332	76	23	the	the	DET
ftr-332	76	24	interchange	interchange	NOUN
ftr-332	76	25	accrued	accrue	VERB
ftr-332	76	26	–	–	PUNCT
ftr-332	76	27	when	when	SCONJ
ftr-332	76	28	the	the	DET
ftr-332	76	29	cardholder‘s	cardholder‘s	PROPN
ftr-332	76	30	credit	credit	NOUN
ftr-332	76	31	card	card	NOUN
ftr-332	76	32	purchase	purchase	NOUN
ftr-332	76	33	was	be	AUX
ftr-332	76	34	settled	settle	VERB
ftr-332	76	35	through	through	ADP
ftr-332	76	36	either	either	CCONJ
ftr-332	76	37	the	the	DET
ftr-332	76	38	visa	visa	NOUN
ftr-332	76	39	or	or	CCONJ
ftr-332	76	40	mastercard	mastercard	NOUN
ftr-332	76	41	system	system	NOUN
ftr-332	76	42	–	–	PUNCT
ftr-332	76	43	while	while	SCONJ
ftr-332	76	44	the	the	DET
ftr-332	76	45	taxpayer	taxpayer	NOUN
ftr-332	76	46	argued	argue	VERB
ftr-332	76	47	that	that	SCONJ
ftr-332	76	48	the	the	DET
ftr-332	76	49	interchange	interchange	NOUN
ftr-332	76	50	income	income	NOUN
ftr-332	76	51	was	be	AUX
ftr-332	76	52	original	original	ADJ
ftr-332	76	53	issue	issue	NOUN
ftr-332	76	54	discount	discount	NOUN
ftr-332	76	55	(	(	PUNCT
ftr-332	76	56	oid	oid	NUM
ftr-332	76	57	)	)	PUNCT
ftr-332	76	58	that	that	PRON
ftr-332	76	59	was	be	AUX
ftr-332	76	60	properly	properly	ADV
ftr-332	76	61	recognized	recognize	VERB
ftr-332	76	62	under	under	ADP
ftr-332	76	63	§	§	PROPN
ftr-332	76	64	1272(a)(6)(c)(iii	1272(a)(6)(c)(iii	NUM
ftr-332	76	65	)	)	PUNCT
ftr-332	76	66	,	,	PUNCT
ftr-332	76	67	which	which	PRON
ftr-332	76	68	was	be	AUX
ftr-332	76	69	added	add	VERB
ftr-332	76	70	to	to	ADP
ftr-332	76	71	the	the	DET
ftr-332	76	72	code	code	NOUN
ftr-332	76	73	in	in	ADP
ftr-332	76	74	1997	1997	NUM
ftr-332	76	75	,	,	PUNCT
ftr-332	76	76	over	over	ADP
ftr-332	76	77	the	the	DET
ftr-332	76	78	anticipated	anticipate	VERB
ftr-332	76	79	life	life	NOUN
ftr-332	76	80	of	of	ADP
ftr-332	76	81	the	the	DET
ftr-332	76	82	pool	pool	NOUN
ftr-332	76	83	of	of	ADP
ftr-332	76	84	credit	credit	NOUN
ftr-332	76	85	card	card	NOUN
ftr-332	76	86	loans	loan	NOUN
ftr-332	76	87	to	to	PART
ftr-332	76	88	which	which	PRON
ftr-332	76	89	the	the	DET
ftr-332	76	90	interchange	interchange	NOUN
ftr-332	76	91	related	relate	VERB
ftr-332	76	92	.	.	PUNCT
ftr-332	77	1	the	the	DET
ftr-332	77	2	tax	tax	NOUN
ftr-332	77	3	court	court	NOUN
ftr-332	77	4	(	(	PUNCT
ftr-332	77	5	judge	judge	NOUN
ftr-332	77	6	haines	haine	NOUN
ftr-332	77	7	)	)	PUNCT
ftr-332	77	8	agreed	agree	VERB
ftr-332	77	9	with	with	ADP
ftr-332	77	10	the	the	DET
ftr-332	77	11	taxpayer	taxpayer	NOUN
ftr-332	77	12	and	and	CCONJ
ftr-332	77	13	held	hold	VERB
ftr-332	77	14	that	that	SCONJ
ftr-332	77	15	the	the	DET
ftr-332	77	16	interchange	interchange	NOUN
ftr-332	77	17	income	income	NOUN
ftr-332	77	18	was	be	AUX
ftr-332	77	19	oid	oid	NOUN
ftr-332	77	20	.	.	PUNCT
ftr-332	78	1	interchange	interchange	NOUN
ftr-332	78	2	is	be	AUX
ftr-332	78	3	not	not	PART
ftr-332	78	4	a	a	DET
ftr-332	78	5	fee	fee	NOUN
ftr-332	78	6	for	for	ADP
ftr-332	78	7	any	any	DET
ftr-332	78	8	service	service	NOUN
ftr-332	78	9	other	other	ADJ
ftr-332	78	10	than	than	ADP
ftr-332	78	11	the	the	DET
ftr-332	78	12	lending	lending	NOUN
ftr-332	78	13	of	of	ADP
ftr-332	78	14	money	money	NOUN
ftr-332	78	15	.	.	PUNCT
ftr-332	79	1	however	however	ADV
ftr-332	79	2	,	,	PUNCT
ftr-332	79	3	because	because	SCONJ
ftr-332	79	4	the	the	DET
ftr-332	79	5	taxpayer	taxpayer	NOUN
ftr-332	79	6	failed	fail	VERB
ftr-332	79	7	to	to	PART
ftr-332	79	8	follow	follow	VERB
ftr-332	79	9	proper	proper	ADJ
ftr-332	79	10	procedures	procedure	NOUN
ftr-332	79	11	to	to	PART
ftr-332	79	12	change	change	VERB
ftr-332	79	13	its	its	PRON
ftr-332	79	14	accounting	accounting	NOUN
ftr-332	79	15	methods	method	NOUN
ftr-332	79	16	,	,	PUNCT
ftr-332	79	17	the	the	DET
ftr-332	79	18	oid	oid	NOUN
ftr-332	79	19	method	method	NOUN
ftr-332	79	20	was	be	AUX
ftr-332	79	21	not	not	PART
ftr-332	79	22	available	available	ADJ
ftr-332	79	23	for	for	SCONJ
ftr-332	79	24	credit	credit	NOUN
ftr-332	79	25	card	card	NOUN
ftr-332	79	26	receivables	receivables	NOUN
ftr-332	79	27	creating	create	VERB
ftr-332	79	28	or	or	CCONJ
ftr-332	79	29	increasing	increase	VERB
ftr-332	79	30	oid	oid	NOUN
ftr-332	79	31	in	in	ADP
ftr-332	79	32	1998	1998	NUM
ftr-332	79	33	or	or	CCONJ
ftr-332	79	34	1999	1999	NUM
ftr-332	79	35	.	.	PUNCT
ftr-332	80	1	with	with	ADP
ftr-332	80	2	certain	certain	ADJ
ftr-332	80	3	modifications	modification	NOUN
ftr-332	80	4	,	,	PUNCT
ftr-332	80	5	the	the	DET
ftr-332	80	6	method	method	NOUN
ftr-332	80	7	used	use	VERB
ftr-332	80	8	by	by	ADP
ftr-332	80	9	the	the	DET
ftr-332	80	10	taxpayer	taxpayer	NOUN
ftr-332	80	11	to	to	PART
ftr-332	80	12	compute	compute	VERB
ftr-332	80	13	the	the	DET
ftr-332	80	14	oid	oid	NOUN
ftr-332	80	15	income	income	NOUN
ftr-332	80	16	(	(	PUNCT
ftr-332	80	17	using	use	VERB
ftr-332	80	18	a	a	DET
ftr-332	80	19	model	model	NOUN
ftr-332	80	20	developed	develop	VERB
ftr-332	80	21	by	by	ADP
ftr-332	80	22	kpmg	kpmg	PROPN
ftr-332	80	23	)	)	PUNCT
ftr-332	80	24	was	be	AUX
ftr-332	80	25	reasonable	reasonable	ADJ
ftr-332	80	26	.	.	PUNCT
ftr-332	81	1			PUNCT
ftr-332	81	2	a	a	DET
ftr-332	81	3	second	second	ADJ
ftr-332	81	4	issue	issue	NOUN
ftr-332	81	5	was	be	AUX
ftr-332	81	6	whether	whether	SCONJ
ftr-332	81	7	the	the	DET
ftr-332	81	8	taxpayer	taxpayer	NOUN
ftr-332	81	9	could	could	AUX
ftr-332	81	10	currently	currently	ADV
ftr-332	81	11	deduct	deduct	VERB
ftr-332	81	12	the	the	DET
ftr-332	81	13	estimated	estimate	VERB
ftr-332	81	14	cost	cost	NOUN
ftr-332	81	15	of	of	ADP
ftr-332	81	16	future	future	ADJ
ftr-332	81	17	redemptions	redemption	NOUN
ftr-332	81	18	of	of	ADP
ftr-332	81	19	―miles‖	―miles‖	PRON
ftr-332	81	20	it	it	PRON
ftr-332	81	21	issued	issue	VERB
ftr-332	81	22	to	to	ADP
ftr-332	81	23	cardholders	cardholder	NOUN
ftr-332	81	24	that	that	PRON
ftr-332	81	25	could	could	AUX
ftr-332	81	26	be	be	AUX
ftr-332	81	27	redeemed	redeem	VERB
ftr-332	81	28	for	for	ADP
ftr-332	81	29	airline	airline	NOUN
ftr-332	81	30	tickets	ticket	NOUN
ftr-332	81	31	,	,	PUNCT
ftr-332	81	32	the	the	DET
ftr-332	81	33	cost	cost	NOUN
ftr-332	81	34	of	of	ADP
ftr-332	81	35	which	which	PRON
ftr-332	81	36	would	would	AUX
ftr-332	81	37	be	be	AUX
ftr-332	81	38	paid	pay	VERB
ftr-332	81	39	by	by	ADP
ftr-332	81	40	the	the	DET
ftr-332	81	41	taxpayer	taxpayer	NOUN
ftr-332	81	42	.	.	PUNCT
ftr-332	82	1	the	the	DET
ftr-332	82	2	court	court	NOUN
ftr-332	82	3	held	hold	VERB
ftr-332	82	4	that	that	SCONJ
ftr-332	82	5	under	under	ADP
ftr-332	82	6	§	§	PROPN
ftr-332	82	7	461(h	461(h	PROPN
ftr-332	82	8	)	)	PUNCT
ftr-332	82	9	and	and	CCONJ
ftr-332	82	10	reg	reg	NOUN
ftr-332	82	11	.	.	PUNCT
ftr-332	83	1	§	§	PROPN
ftr-332	83	2	1.461	1.461	NUM
ftr-332	83	3	-	-	SYM
ftr-332	83	4	4	4	NUM
ftr-332	83	5	,	,	PUNCT
ftr-332	83	6	those	those	DET
ftr-332	83	7	expenses	expense	NOUN
ftr-332	83	8	could	could	AUX
ftr-332	83	9	not	not	PART
ftr-332	83	10	be	be	AUX
ftr-332	83	11	deducted	deduct	VERB
ftr-332	83	12	currently	currently	ADV
ftr-332	83	13	,	,	PUNCT
ftr-332	83	14	but	but	CCONJ
ftr-332	83	15	instead	instead	ADV
ftr-332	83	16	were	be	AUX
ftr-332	83	17	deductible	deductible	ADJ
ftr-332	83	18	only	only	ADV
ftr-332	83	19	to	to	ADP
ftr-332	83	20	the	the	DET
ftr-332	83	21	extent	extent	NOUN
ftr-332	83	22	that	that	SCONJ
ftr-332	83	23	the	the	DET
ftr-332	83	24	amounts	amount	NOUN
ftr-332	83	25	were	be	AUX
ftr-332	83	26	fixed	fix	VERB
ftr-332	83	27	and	and	CCONJ
ftr-332	83	28	known	know	VERB
ftr-332	83	29	under	under	ADP
ftr-332	83	30	the	the	DET
ftr-332	83	31	all	all	DET
ftr-332	83	32	events	event	NOUN
ftr-332	83	33	test	test	NOUN
ftr-332	83	34	and	and	CCONJ
ftr-332	83	35	for	for	ADP
ftr-332	83	36	which	which	PRON
ftr-332	83	37	economic	economic	ADJ
ftr-332	83	38	performance	performance	NOUN
ftr-332	83	39	had	have	AUX
ftr-332	83	40	occurred	occur	VERB
ftr-332	83	41	.	.	PUNCT
ftr-332	84	1	b.	b.	PROPN
ftr-332	84	2	and	and	CCONJ
ftr-332	84	3	judge	judge	PROPN
ftr-332	84	4	wilkinson	wilkinson	PROPN
ftr-332	84	5	of	of	ADP
ftr-332	84	6	the	the	DET
ftr-332	84	7	fourth	fourth	ADJ
ftr-332	84	8	circuit	circuit	NOUN
ftr-332	84	9	likes	like	VERB
ftr-332	84	10	judge	judge	VERB
ftr-332	84	11	haines	haine	NOUN
ftr-332	84	12	’s	’s	PART
ftr-332	84	13	approach	approach	NOUN
ftr-332	84	14	to	to	ADP
ftr-332	84	15	change	change	NOUN
ftr-332	84	16	of	of	ADP
ftr-332	84	17	accounting	accounting	NOUN
ftr-332	84	18	method	method	NOUN
ftr-332	84	19	rules	rule	NOUN
ftr-332	84	20	,	,	PUNCT
ftr-332	84	21	but	but	CCONJ
ftr-332	84	22	avoids	avoid	VERB
ftr-332	84	23	writing	write	VERB
ftr-332	84	24	a	a	DET
ftr-332	84	25	treatise	treatise	NOUN
ftr-332	84	26	.	.	PUNCT
ftr-332	85	1	capital	capital	NOUN
ftr-332	85	2	one	one	NUM
ftr-332	85	3	financial	financial	PROPN
ftr-332	85	4	corp	corp	PROPN
ftr-332	85	5	.	.	PROPN
ftr-332	86	1	v.	v.	PROPN
ftr-332	86	2	commissioner	commissioner	PROPN
ftr-332	86	3	,	,	PUNCT
ftr-332	86	4	659	659	NUM
ftr-332	86	5	f.3d	f.3d	NUM
ftr-332	86	6	316	316	NUM
ftr-332	86	7	(	(	PUNCT
ftr-332	86	8	4th	4th	ADJ
ftr-332	86	9	cir	cir	NOUN
ftr-332	86	10	.	.	PUNCT
ftr-332	87	1	10/21/11	10/21/11	NUM
ftr-332	87	2	)	)	PUNCT
ftr-332	87	3	.	.	PUNCT
ftr-332	88	1	the	the	DET
ftr-332	88	2	fourth	fourth	ADJ
ftr-332	88	3	circuit	circuit	NOUN
ftr-332	88	4	,	,	PUNCT
ftr-332	88	5	in	in	ADP
ftr-332	88	6	an	an	DET
ftr-332	88	7	opinion	opinion	NOUN
ftr-332	88	8	by	by	ADP
ftr-332	88	9	judge	judge	PROPN
ftr-332	88	10	wilkinson	wilkinson	PROPN
ftr-332	88	11	,	,	PUNCT
ftr-332	88	12	affirmed	affirm	VERB
ftr-332	88	13	both	both	DET
ftr-332	88	14	tax	tax	NOUN
ftr-332	88	15	court	court	NOUN
ftr-332	88	16	decisions	decision	NOUN
ftr-332	88	17	.	.	PUNCT
ftr-332	89	1	addressing	address	VERB
ftr-332	89	2	the	the	DET
ftr-332	89	3	oid	oid	NOUN
ftr-332	89	4	change	change	NOUN
ftr-332	89	5	of	of	ADP
ftr-332	89	6	accounting	accounting	NOUN
ftr-332	89	7	method	method	NOUN
ftr-332	89	8	issue	issue	NOUN
ftr-332	89	9	first	first	ADV
ftr-332	89	10	,	,	PUNCT
ftr-332	89	11	the	the	DET
ftr-332	89	12	court	court	NOUN
ftr-332	89	13	of	of	ADP
ftr-332	89	14	appeals	appeals	PROPN
ftr-332	89	15	rejected	reject	VERB
ftr-332	89	16	the	the	DET
ftr-332	89	17	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	89	18	argument	argument	NOUN
ftr-332	89	19	that	that	SCONJ
ftr-332	89	20	because	because	SCONJ
ftr-332	89	21	it	it	PRON
ftr-332	89	22	was	be	AUX
ftr-332	89	23	changing	change	VERB
ftr-332	89	24	from	from	ADP
ftr-332	89	25	an	an	DET
ftr-332	89	26	improper	improper	ADJ
ftr-332	89	27	method	method	NOUN
ftr-332	89	28	of	of	ADP
ftr-332	89	29	accounting	account	VERB
ftr-332	89	30	to	to	ADP
ftr-332	89	31	a	a	DET
ftr-332	89	32	proper	proper	ADJ
ftr-332	89	33	method	method	NOUN
ftr-332	89	34	of	of	ADP
ftr-332	89	35	accounting	accounting	NOUN
ftr-332	89	36	,	,	PUNCT
ftr-332	89	37	it	it	PRON
ftr-332	89	38	was	be	AUX
ftr-332	89	39	not	not	PART
ftr-332	89	40	required	require	VERB
ftr-332	89	41	to	to	PART
ftr-332	89	42	obtain	obtain	VERB
ftr-332	89	43	the	the	DET
ftr-332	89	44	irs‘s	irs‘s	NOUN
ftr-332	89	45	consent	consent	NOUN
ftr-332	89	46	to	to	ADP
ftr-332	89	47	the	the	DET
ftr-332	89	48	change	change	NOUN
ftr-332	89	49	of	of	ADP
ftr-332	89	50	accounting	accounting	NOUN
ftr-332	89	51	method	method	NOUN
ftr-332	89	52	.	.	PUNCT
ftr-332	90	1	it	it	PRON
ftr-332	90	2	also	also	ADV
ftr-332	90	3	rejected	reject	VERB
ftr-332	90	4	the	the	DET
ftr-332	90	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	90	6	argument	argument	NOUN
ftr-332	90	7	that	that	SCONJ
ftr-332	90	8	an	an	DET
ftr-332	90	9	uncodified	uncodified	ADJ
ftr-332	90	10	provision	provision	NOUN
ftr-332	90	11	of	of	ADP
ftr-332	90	12	the	the	DET
ftr-332	90	13	1997	1997	NUM
ftr-332	90	14	legislation	legislation	NOUN
ftr-332	90	15	changing	change	VERB
ftr-332	90	16	the	the	DET
ftr-332	90	17	oid	oid	NOUN
ftr-332	90	18	rules	rule	NOUN
ftr-332	90	19	,	,	PUNCT
ftr-332	90	20	which	which	PRON
ftr-332	90	21	provided	provide	VERB
ftr-332	90	22	that	that	SCONJ
ftr-332	90	23	requests	request	NOUN
ftr-332	90	24	to	to	ADP
ftr-332	90	25	188	188	NUM
ftr-332	90	26	florida	florida	PROPN
ftr-332	90	27	tax	tax	NOUN
ftr-332	90	28	review	review	NOUN
ftr-332	90	29	[	[	X
ftr-332	90	30	vol	vol	NOUN
ftr-332	90	31	.	.	PUNCT
ftr-332	91	1	12:5	12:5	NUM
ftr-332	91	2	change	change	NOUN
ftr-332	91	3	to	to	ADP
ftr-332	91	4	the	the	DET
ftr-332	91	5	new	new	ADJ
ftr-332	91	6	oid	oid	NOUN
ftr-332	91	7	method	method	NOUN
ftr-332	91	8	would	would	AUX
ftr-332	91	9	be	be	AUX
ftr-332	91	10	subject	subject	ADJ
ftr-332	91	11	to	to	ADP
ftr-332	91	12	automatic	automatic	ADJ
ftr-332	91	13	consent	consent	NOUN
ftr-332	91	14	,	,	PUNCT
ftr-332	91	15	obviated	obviate	VERB
ftr-332	91	16	the	the	DET
ftr-332	91	17	need	need	NOUN
ftr-332	91	18	to	to	PART
ftr-332	91	19	obtain	obtain	VERB
ftr-332	91	20	consent	consent	NOUN
ftr-332	91	21	.	.	PUNCT
ftr-332	92	1	the	the	DET
ftr-332	92	2	court	court	NOUN
ftr-332	92	3	reasoned	reason	VERB
ftr-332	92	4	that	that	SCONJ
ftr-332	92	5	an	an	DET
ftr-332	92	6	uncodified	uncodified	ADJ
ftr-332	92	7	provision	provision	NOUN
ftr-332	92	8	can	can	AUX
ftr-332	92	9	not	not	PART
ftr-332	92	10	override	override	VERB
ftr-332	92	11	§	§	PROPN
ftr-332	92	12	446(e	446(e	PROPN
ftr-332	92	13	)	)	PUNCT
ftr-332	92	14	,	,	PUNCT
ftr-332	92	15	which	which	PRON
ftr-332	92	16	―requires	―require	VERB
ftr-332	92	17	that	that	SCONJ
ftr-332	92	18	taxpayers	taxpayer	NOUN
ftr-332	92	19	receive	receive	VERB
ftr-332	92	20	consent	consent	NOUN
ftr-332	92	21	before	before	ADP
ftr-332	92	22	a	a	DET
ftr-332	92	23	change	change	NOUN
ftr-332	92	24	in	in	ADP
ftr-332	92	25	accounting	accounting	NOUN
ftr-332	92	26	method	method	NOUN
ftr-332	92	27	‗except	‗except	NOUN
ftr-332	92	28	as	as	SCONJ
ftr-332	92	29	otherwise	otherwise	ADV
ftr-332	92	30	expressly	expressly	ADV
ftr-332	92	31	provided	provide	VERB
ftr-332	92	32	in	in	ADP
ftr-332	92	33	this	this	DET
ftr-332	92	34	chapter	chapter	NOUN
ftr-332	92	35	.	.	PUNCT
ftr-332	92	36	‘‖	‘‖	PROPN
ftr-332	92	37	finally	finally	ADV
ftr-332	92	38	,	,	PUNCT
ftr-332	92	39	the	the	DET
ftr-332	92	40	court	court	NOUN
ftr-332	92	41	rejected	reject	VERB
ftr-332	92	42	the	the	DET
ftr-332	92	43	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	92	44	arguments	argument	NOUN
ftr-332	92	45	that	that	SCONJ
ftr-332	92	46	(	(	PUNCT
ftr-332	92	47	1	1	X
ftr-332	92	48	)	)	PUNCT
ftr-332	92	49	automatic	automatic	ADJ
ftr-332	92	50	consent	consent	NOUN
ftr-332	92	51	changes	change	NOUN
ftr-332	92	52	do	do	AUX
ftr-332	92	53	not	not	PART
ftr-332	92	54	require	require	VERB
ftr-332	92	55	the	the	DET
ftr-332	92	56	filing	filing	NOUN
ftr-332	92	57	of	of	ADP
ftr-332	92	58	a	a	DET
ftr-332	92	59	form	form	NOUN
ftr-332	92	60	3115	3115	NUM
ftr-332	92	61	,	,	PUNCT
ftr-332	92	62	and	and	CCONJ
ftr-332	92	63	(	(	PUNCT
ftr-332	92	64	2	2	X
ftr-332	92	65	)	)	PUNCT
ftr-332	92	66	a	a	DET
ftr-332	92	67	form	form	NOUN
ftr-332	92	68	3115	3115	NUM
ftr-332	92	69	filed	file	VERB
ftr-332	92	70	with	with	ADP
ftr-332	92	71	the	the	DET
ftr-332	92	72	tax	tax	NOUN
ftr-332	92	73	return	return	NOUN
ftr-332	92	74	suffices	suffice	VERB
ftr-332	92	75	.	.	PUNCT
ftr-332	93	1			PRON
ftr-332	93	2	turning	turn	VERB
ftr-332	93	3	to	to	ADP
ftr-332	93	4	the	the	DET
ftr-332	93	5	issue	issue	NOUN
ftr-332	93	6	of	of	ADP
ftr-332	93	7	whether	whether	SCONJ
ftr-332	93	8	the	the	DET
ftr-332	93	9	taxpayer	taxpayer	NOUN
ftr-332	93	10	could	could	AUX
ftr-332	93	11	currently	currently	ADV
ftr-332	93	12	deduct	deduct	VERB
ftr-332	93	13	the	the	DET
ftr-332	93	14	estimated	estimate	VERB
ftr-332	93	15	cost	cost	NOUN
ftr-332	93	16	of	of	ADP
ftr-332	93	17	future	future	ADJ
ftr-332	93	18	redemptions	redemption	NOUN
ftr-332	93	19	of	of	ADP
ftr-332	93	20	―miles‖	―miles‖	PRON
ftr-332	93	21	it	it	PRON
ftr-332	93	22	issued	issue	VERB
ftr-332	93	23	to	to	ADP
ftr-332	93	24	cardholders	cardholder	NOUN
ftr-332	93	25	,	,	PUNCT
ftr-332	93	26	the	the	DET
ftr-332	93	27	court	court	NOUN
ftr-332	93	28	of	of	ADP
ftr-332	93	29	appeals	appeal	NOUN
ftr-332	93	30	affirmed	affirm	VERB
ftr-332	93	31	on	on	ADP
ftr-332	93	32	the	the	DET
ftr-332	93	33	grounds	ground	NOUN
ftr-332	93	34	that	that	SCONJ
ftr-332	93	35	the	the	DET
ftr-332	93	36	expenses	expense	NOUN
ftr-332	93	37	did	do	AUX
ftr-332	93	38	not	not	PART
ftr-332	93	39	meet	meet	VERB
ftr-332	93	40	the	the	DET
ftr-332	93	41	all	all	DET
ftr-332	93	42	events	event	NOUN
ftr-332	93	43	test	test	NOUN
ftr-332	93	44	:	:	PUNCT
ftr-332	93	45	―when	―when	ADV
ftr-332	93	46	a	a	DET
ftr-332	93	47	single	single	ADJ
ftr-332	93	48	mile	mile	NOUN
ftr-332	93	49	is	be	AUX
ftr-332	93	50	awarded	award	VERB
ftr-332	93	51	for	for	ADP
ftr-332	93	52	each	each	DET
ftr-332	93	53	dollar	dollar	NOUN
ftr-332	93	54	charged	charge	VERB
ftr-332	93	55	on	on	ADP
ftr-332	93	56	the	the	DET
ftr-332	93	57	card	card	NOUN
ftr-332	93	58	,	,	PUNCT
ftr-332	93	59	it	it	PRON
ftr-332	93	60	remains	remain	VERB
ftr-332	93	61	unknown	unknown	ADJ
ftr-332	93	62	when	when	SCONJ
ftr-332	93	63	the	the	DET
ftr-332	93	64	cardholder	cardholder	NOUN
ftr-332	93	65	will	will	AUX
ftr-332	93	66	earn	earn	VERB
ftr-332	93	67	the	the	DET
ftr-332	93	68	18,000	18,000	NUM
ftr-332	93	69	miles	mile	NOUN
ftr-332	93	70	necessary	necessary	ADJ
ftr-332	93	71	to	to	PART
ftr-332	93	72	qualify	qualify	VERB
ftr-332	93	73	for	for	ADP
ftr-332	93	74	an	an	DET
ftr-332	93	75	airline	airline	NOUN
ftr-332	93	76	ticket	ticket	NOUN
ftr-332	93	77	.	.	PUNCT
ftr-332	94	1	it	it	PRON
ftr-332	94	2	also	also	ADV
ftr-332	94	3	remains	remain	VERB
ftr-332	94	4	uncertain	uncertain	ADJ
ftr-332	94	5	when	when	SCONJ
ftr-332	94	6	,	,	PUNCT
ftr-332	94	7	if	if	SCONJ
ftr-332	94	8	ever	ever	ADV
ftr-332	94	9	,	,	PUNCT
ftr-332	94	10	the	the	DET
ftr-332	94	11	cardholders	cardholder	NOUN
ftr-332	94	12	will	will	AUX
ftr-332	94	13	redeem	redeem	VERB
ftr-332	94	14	their	their	PRON
ftr-332	94	15	outstanding	outstanding	ADJ
ftr-332	94	16	accumulated	accumulate	VERB
ftr-332	94	17	miles	mile	NOUN
ftr-332	94	18	.	.	PUNCT
ftr-332	95	1	therefore	therefore	ADV
ftr-332	95	2	,	,	PUNCT
ftr-332	95	3	the	the	DET
ftr-332	95	4	amount	amount	NOUN
ftr-332	95	5	and	and	CCONJ
ftr-332	95	6	timing	timing	NOUN
ftr-332	95	7	of	of	ADP
ftr-332	95	8	capital	capital	NOUN
ftr-332	95	9	one‘s	one‘s	PROPN
ftr-332	95	10	liabilities	liability	NOUN
ftr-332	95	11	with	with	ADP
ftr-332	95	12	respect	respect	NOUN
ftr-332	95	13	to	to	ADP
ftr-332	95	14	airline	airline	NOUN
ftr-332	95	15	tickets	ticket	NOUN
ftr-332	95	16	for	for	ADP
ftr-332	95	17	milesone	milesone	ADJ
ftr-332	95	18	cardholders	cardholder	NOUN
ftr-332	95	19	are	be	AUX
ftr-332	95	20	not	not	PART
ftr-332	95	21	fixed	fix	VERB
ftr-332	95	22	until	until	SCONJ
ftr-332	95	23	customers	customer	NOUN
ftr-332	95	24	redeem	redeem	VERB
ftr-332	95	25	their	their	PRON
ftr-332	95	26	miles.‖	miles.‖	NOUN
ftr-332	95	27	the	the	DET
ftr-332	95	28	court	court	NOUN
ftr-332	95	29	rejected	reject	VERB
ftr-332	95	30	the	the	DET
ftr-332	95	31	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	95	32	argument	argument	NOUN
ftr-332	95	33	that	that	SCONJ
ftr-332	95	34	reg	reg	VERB
ftr-332	95	35	.	.	PUNCT
ftr-332	96	1	§	§	PROPN
ftr-332	96	2	1.451	1.451	NUM
ftr-332	96	3	-	-	SYM
ftr-332	96	4	4	4	NUM
ftr-332	96	5	,	,	PUNCT
ftr-332	96	6	allowing	allow	VERB
ftr-332	96	7	a	a	DET
ftr-332	96	8	current	current	ADJ
ftr-332	96	9	deduction	deduction	NOUN
ftr-332	96	10	for	for	ADP
ftr-332	96	11	coupons	coupon	NOUN
ftr-332	96	12	issued	issue	VERB
ftr-332	96	13	in	in	ADP
ftr-332	96	14	connection	connection	NOUN
ftr-332	96	15	with	with	ADP
ftr-332	96	16	was	be	AUX
ftr-332	96	17	applicable	applicable	ADJ
ftr-332	96	18	,	,	PUNCT
ftr-332	96	19	holding	hold	VERB
ftr-332	96	20	that	that	DET
ftr-332	96	21	credit	credit	NOUN
ftr-332	96	22	card	card	NOUN
ftr-332	96	23	lending	lending	NOUN
ftr-332	96	24	is	be	AUX
ftr-332	96	25	not	not	PART
ftr-332	96	26	a	a	DET
ftr-332	96	27	―sale‖	―sale‖	PROPN
ftr-332	96	28	of	of	ADP
ftr-332	96	29	goods	good	NOUN
ftr-332	96	30	.	.	PUNCT
ftr-332	97	1	b.	b.	PROPN
ftr-332	97	2	inventories	inventory	NOUN
ftr-332	97	3	there	there	PRON
ftr-332	97	4	were	be	VERB
ftr-332	97	5	no	no	DET
ftr-332	97	6	significant	significant	ADJ
ftr-332	97	7	developments	development	NOUN
ftr-332	97	8	regarding	regard	VERB
ftr-332	97	9	this	this	DET
ftr-332	97	10	topic	topic	NOUN
ftr-332	97	11	during	during	ADP
ftr-332	97	12	2011	2011	NUM
ftr-332	97	13	.	.	PUNCT
ftr-332	98	1	c.	c.	PROPN
ftr-332	98	2	installment	installment	PROPN
ftr-332	98	3	method	method	NOUN
ftr-332	98	4	there	there	PRON
ftr-332	98	5	were	be	VERB
ftr-332	98	6	no	no	DET
ftr-332	98	7	significant	significant	ADJ
ftr-332	98	8	developments	development	NOUN
ftr-332	98	9	regarding	regard	VERB
ftr-332	98	10	this	this	DET
ftr-332	98	11	topic	topic	NOUN
ftr-332	98	12	during	during	ADP
ftr-332	98	13	2011	2011	NUM
ftr-332	98	14	.	.	PUNCT
ftr-332	99	1	d.	d.	PROPN
ftr-332	99	2	year	year	PROPN
ftr-332	99	3	of	of	ADP
ftr-332	99	4	inclusion	inclusion	NOUN
ftr-332	99	5	or	or	CCONJ
ftr-332	99	6	deduction	deduction	NOUN
ftr-332	99	7	1	1	NUM
ftr-332	99	8	.	.	PUNCT
ftr-332	100	1	the	the	DET
ftr-332	100	2	long	long	ADJ
ftr-332	100	3	arm	arm	NOUN
ftr-332	100	4	of	of	ADP
ftr-332	100	5	§	§	PROPN
ftr-332	100	6	267(a)(2	267(a)(2	PROPN
ftr-332	100	7	)	)	PUNCT
ftr-332	100	8	.	.	PUNCT
ftr-332	101	1	bosamia	bosamia	PROPN
ftr-332	102	1	v.	v.	ADP
ftr-332	102	2	commissioner	commissioner	PROPN
ftr-332	102	3	,	,	PUNCT
ftr-332	102	4	t.c	t.c	PROPN
ftr-332	102	5	.	.	PROPN
ftr-332	102	6	memo	memo	NOUN
ftr-332	102	7	.	.	PUNCT
ftr-332	103	1	2010	2010	NUM
ftr-332	103	2	-	-	SYM
ftr-332	103	3	218	218	NUM
ftr-332	103	4	(	(	PUNCT
ftr-332	103	5	10/7/10	10/7/10	NUM
ftr-332	103	6	)	)	PUNCT
ftr-332	103	7	.	.	PUNCT
ftr-332	104	1	section	section	NOUN
ftr-332	104	2	267(a)(2	267(a)(2	PROPN
ftr-332	104	3	)	)	PUNCT
ftr-332	104	4	applies	apply	VERB
ftr-332	104	5	to	to	ADP
ftr-332	104	6	the	the	DET
ftr-332	104	7	determination	determination	NOUN
ftr-332	104	8	of	of	ADP
ftr-332	104	9	the	the	DET
ftr-332	104	10	cost	cost	NOUN
ftr-332	104	11	of	of	ADP
ftr-332	104	12	goods	good	NOUN
ftr-332	104	13	sold	sell	VERB
ftr-332	104	14	when	when	SCONJ
ftr-332	104	15	an	an	DET
ftr-332	104	16	accrual	accrual	ADJ
ftr-332	104	17	method	method	NOUN
ftr-332	104	18	taxpayer	taxpayer	NOUN
ftr-332	104	19	purchases	purchase	NOUN
ftr-332	104	20	from	from	ADP
ftr-332	104	21	a	a	DET
ftr-332	104	22	related	relate	VERB
ftr-332	104	23	cash	cash	NOUN
ftr-332	104	24	method	method	NOUN
ftr-332	104	25	taxpayer	taxpayer	NOUN
ftr-332	104	26	property	property	NOUN
ftr-332	104	27	that	that	PRON
ftr-332	104	28	will	will	AUX
ftr-332	104	29	be	be	AUX
ftr-332	104	30	included	include	VERB
ftr-332	104	31	in	in	ADP
ftr-332	104	32	the	the	DET
ftr-332	104	33	purchaser‘s	purchaser‘	NOUN
ftr-332	104	34	inventory	inventory	NOUN
ftr-332	104	35	.	.	PUNCT
ftr-332	105	1	thus	thus	ADV
ftr-332	105	2	,	,	PUNCT
ftr-332	105	3	because	because	SCONJ
ftr-332	105	4	the	the	DET
ftr-332	105	5	costs	cost	NOUN
ftr-332	105	6	were	be	AUX
ftr-332	105	7	not	not	PART
ftr-332	105	8	paid	pay	VERB
ftr-332	105	9	within	within	ADP
ftr-332	105	10	two	two	NUM
ftr-332	105	11	and	and	CCONJ
ftr-332	105	12	one	one	NUM
ftr-332	105	13	-	-	PUNCT
ftr-332	105	14	half	half	NOUN
ftr-332	105	15	months	month	NOUN
ftr-332	105	16	after	after	ADP
ftr-332	105	17	the	the	DET
ftr-332	105	18	close	close	NOUN
ftr-332	105	19	of	of	ADP
ftr-332	105	20	the	the	DET
ftr-332	105	21	purchaser‘s	purchaser‘	NOUN
ftr-332	105	22	taxable	taxable	ADJ
ftr-332	105	23	year	year	NOUN
ftr-332	105	24	,	,	PUNCT
ftr-332	105	25	the	the	DET
ftr-332	105	26	amounts	amount	NOUN
ftr-332	105	27	could	could	AUX
ftr-332	105	28	not	not	PART
ftr-332	105	29	be	be	AUX
ftr-332	105	30	included	include	VERB
ftr-332	105	31	in	in	ADP
ftr-332	105	32	cogs	cog	NOUN
ftr-332	105	33	.	.	PUNCT
ftr-332	106	1	furthermore	furthermore	ADV
ftr-332	106	2	,	,	PUNCT
ftr-332	106	3	because	because	SCONJ
ftr-332	106	4	the	the	DET
ftr-332	106	5	adjustment	adjustment	NOUN
ftr-332	106	6	was	be	AUX
ftr-332	106	7	a	a	DET
ftr-332	106	8	change	change	NOUN
ftr-332	106	9	of	of	ADP
ftr-332	106	10	accounting	accounting	NOUN
ftr-332	106	11	method	method	NOUN
ftr-332	106	12	,	,	PUNCT
ftr-332	106	13	§	§	PROPN
ftr-332	106	14	481	481	NUM
ftr-332	106	15	applied	apply	VERB
ftr-332	106	16	to	to	PART
ftr-332	106	17	eliminate	eliminate	VERB
ftr-332	106	18	from	from	ADP
ftr-332	106	19	the	the	DET
ftr-332	106	20	cogs	cog	NOUN
ftr-332	106	21	amounts	amount	NOUN
ftr-332	106	22	previously	previously	ADV
ftr-332	106	23	included	include	VERB
ftr-332	106	24	in	in	ADP
ftr-332	106	25	costs	cost	NOUN
ftr-332	106	26	of	of	ADP
ftr-332	106	27	goods	good	NOUN
ftr-332	106	28	sold	sell	VERB
ftr-332	106	29	with	with	ADP
ftr-332	106	30	respect	respect	NOUN
ftr-332	106	31	to	to	ADP
ftr-332	106	32	amounts	amount	NOUN
ftr-332	106	33	that	that	PRON
ftr-332	106	34	remained	remain	VERB
ftr-332	106	35	unpaid	unpaid	ADJ
ftr-332	106	36	in	in	ADP
ftr-332	106	37	the	the	DET
ftr-332	106	38	current	current	ADJ
ftr-332	106	39	year	year	NOUN
ftr-332	106	40	for	for	ADP
ftr-332	106	41	goods	good	NOUN
ftr-332	106	42	purchased	purchase	VERB
ftr-332	106	43	in	in	ADP
ftr-332	106	44	years	year	NOUN
ftr-332	106	45	beyond	beyond	ADP
ftr-332	106	46	the	the	DET
ftr-332	106	47	statute	statute	NOUN
ftr-332	106	48	of	of	ADP
ftr-332	106	49	limitations	limitation	NOUN
ftr-332	106	50	.	.	PUNCT
ftr-332	107	1	2012	2012	NUM
ftr-332	107	2	]	]	PUNCT
ftr-332	107	3	recent	recent	ADJ
ftr-332	107	4	developments	development	NOUN
ftr-332	107	5	in	in	ADP
ftr-332	107	6	federal	federal	ADJ
ftr-332	107	7	income	income	NOUN
ftr-332	107	8	taxation	taxation	NOUN
ftr-332	107	9	189	189	NUM
ftr-332	107	10	a.	a.	NOUN
ftr-332	107	11	affirmed	affirm	VERB
ftr-332	107	12	by	by	ADP
ftr-332	107	13	the	the	DET
ftr-332	107	14	fifth	fifth	ADJ
ftr-332	107	15	circuit	circuit	NOUN
ftr-332	107	16	.	.	PUNCT
ftr-332	108	1	bosamia	bosamia	PROPN
ftr-332	109	1	v.	v.	ADP
ftr-332	109	2	commissioner	commissioner	NOUN
ftr-332	109	3	,	,	PUNCT
ftr-332	109	4	661	661	NUM
ftr-332	109	5	f.3d	f.3d	NUM
ftr-332	109	6	250	250	NUM
ftr-332	109	7	(	(	PUNCT
ftr-332	109	8	5th	5th	ADJ
ftr-332	109	9	cir	cir	NOUN
ftr-332	109	10	.	.	PUNCT
ftr-332	110	1	10/24/11	10/24/11	NUM
ftr-332	110	2	)	)	PUNCT
ftr-332	110	3	.	.	PUNCT
ftr-332	111	1	in	in	ADP
ftr-332	111	2	this	this	DET
ftr-332	111	3	case	case	NOUN
ftr-332	111	4	presenting	present	VERB
ftr-332	111	5	a	a	DET
ftr-332	111	6	question	question	NOUN
ftr-332	111	7	of	of	ADP
ftr-332	111	8	first	first	ADJ
ftr-332	111	9	impression	impression	NOUN
ftr-332	111	10	,	,	PUNCT
ftr-332	111	11	the	the	DET
ftr-332	111	12	fifth	fifth	ADJ
ftr-332	111	13	circuit	circuit	NOUN
ftr-332	111	14	(	(	PUNCT
ftr-332	111	15	judge	judge	NOUN
ftr-332	111	16	garza	garza	PROPN
ftr-332	111	17	)	)	PUNCT
ftr-332	111	18	held	hold	VERB
ftr-332	111	19	that	that	SCONJ
ftr-332	111	20	when	when	SCONJ
ftr-332	111	21	the	the	DET
ftr-332	111	22	irs	irs	PROPN
ftr-332	111	23	requires	require	VERB
ftr-332	111	24	a	a	DET
ftr-332	111	25	taxpayer	taxpayer	NOUN
ftr-332	111	26	to	to	PART
ftr-332	111	27	postpone	postpone	VERB
ftr-332	111	28	a	a	DET
ftr-332	111	29	deduction	deduction	NOUN
ftr-332	111	30	from	from	ADP
ftr-332	111	31	gross	gross	ADJ
ftr-332	111	32	income	income	NOUN
ftr-332	111	33	under	under	ADP
ftr-332	111	34	§	§	PROPN
ftr-332	111	35	267(a)(2	267(a)(2	NUM
ftr-332	111	36	)	)	PUNCT
ftr-332	111	37	,	,	PUNCT
ftr-332	111	38	that	that	DET
ftr-332	111	39	disallowance	disallowance	NOUN
ftr-332	111	40	constitutes	constitute	VERB
ftr-332	111	41	a	a	DET
ftr-332	111	42	change	change	NOUN
ftr-332	111	43	in	in	ADP
ftr-332	111	44	a	a	DET
ftr-332	111	45	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	111	46	method	method	NOUN
ftr-332	111	47	of	of	ADP
ftr-332	111	48	accounting	account	VERB
ftr-332	111	49	under	under	ADP
ftr-332	111	50	§	§	PROPN
ftr-332	111	51	481	481	NUM
ftr-332	111	52	.	.	PUNCT
ftr-332	112	1	an	an	DET
ftr-332	112	2	accrual	accrual	ADJ
ftr-332	112	3	method	method	NOUN
ftr-332	112	4	s	s	PART
ftr-332	112	5	corporation	corporation	NOUN
ftr-332	112	6	purchased	purchase	VERB
ftr-332	112	7	music	music	NOUN
ftr-332	112	8	as	as	ADP
ftr-332	112	9	inventory	inventory	NOUN
ftr-332	112	10	from	from	ADP
ftr-332	112	11	a	a	DET
ftr-332	112	12	related	relate	VERB
ftr-332	112	13	cash	cash	NOUN
ftr-332	112	14	method	method	NOUN
ftr-332	112	15	s	s	PART
ftr-332	112	16	corporation	corporation	NOUN
ftr-332	112	17	during	during	ADP
ftr-332	112	18	the	the	DET
ftr-332	112	19	years	year	NOUN
ftr-332	112	20	19982002	19982002	NUM
ftr-332	112	21	,	,	PUNCT
ftr-332	112	22	and	and	CCONJ
ftr-332	112	23	treated	treat	VERB
ftr-332	112	24	the	the	DET
ftr-332	112	25	$	$	SYM
ftr-332	112	26	877,581	877,581	NUM
ftr-332	112	27	amounts	amount	NOUN
ftr-332	112	28	accrued	accrue	VERB
ftr-332	112	29	as	as	ADP
ftr-332	112	30	costs	cost	NOUN
ftr-332	112	31	of	of	ADP
ftr-332	112	32	goods	good	NOUN
ftr-332	112	33	sold	sell	VERB
ftr-332	112	34	when	when	SCONJ
ftr-332	112	35	its	its	PRON
ftr-332	112	36	liability	liability	NOUN
ftr-332	112	37	became	become	VERB
ftr-332	112	38	fixed	fix	VERB
ftr-332	112	39	.	.	PUNCT
ftr-332	113	1	however	however	ADV
ftr-332	113	2	,	,	PUNCT
ftr-332	113	3	the	the	DET
ftr-332	113	4	purchasing	purchase	VERB
ftr-332	113	5	s	s	PART
ftr-332	113	6	corporation	corporation	NOUN
ftr-332	113	7	failed	fail	VERB
ftr-332	113	8	to	to	PART
ftr-332	113	9	pay	pay	VERB
ftr-332	113	10	for	for	ADP
ftr-332	113	11	the	the	DET
ftr-332	113	12	music	music	NOUN
ftr-332	113	13	purchases	purchase	NOUN
ftr-332	113	14	made	make	VERB
ftr-332	113	15	during	during	ADP
ftr-332	113	16	those	those	DET
ftr-332	113	17	years	year	NOUN
ftr-332	113	18	,	,	PUNCT
ftr-332	113	19	which	which	PRON
ftr-332	113	20	had	have	AUX
ftr-332	113	21	been	be	AUX
ftr-332	113	22	closed	close	VERB
ftr-332	113	23	by	by	ADP
ftr-332	113	24	the	the	DET
ftr-332	113	25	statute	statute	NOUN
ftr-332	113	26	of	of	ADP
ftr-332	113	27	limitations	limitation	NOUN
ftr-332	113	28	before	before	ADP
ftr-332	113	29	the	the	DET
ftr-332	113	30	irs	irs	PROPN
ftr-332	113	31	audit	audit	NOUN
ftr-332	113	32	of	of	ADP
ftr-332	113	33	the	the	DET
ftr-332	113	34	2004	2004	NUM
ftr-332	113	35	year	year	NOUN
ftr-332	113	36	.	.	PUNCT
ftr-332	114	1	indeed	indeed	ADV
ftr-332	114	2	,	,	PUNCT
ftr-332	114	3	the	the	DET
ftr-332	114	4	purchasing	purchase	VERB
ftr-332	114	5	corporation	corporation	NOUN
ftr-332	114	6	has	have	AUX
ftr-332	114	7	not	not	PART
ftr-332	114	8	yet	yet	ADV
ftr-332	114	9	to	to	ADP
ftr-332	114	10	date	date	NOUN
ftr-332	114	11	made	make	VERB
ftr-332	114	12	those	those	DET
ftr-332	114	13	payments	payment	NOUN
ftr-332	114	14	,	,	PUNCT
ftr-332	114	15	and	and	CCONJ
ftr-332	114	16	the	the	DET
ftr-332	114	17	selling	selling	NOUN
ftr-332	114	18	s	s	PART
ftr-332	114	19	corporation	corporation	NOUN
ftr-332	114	20	has	have	AUX
ftr-332	114	21	not	not	PART
ftr-332	114	22	included	include	VERB
ftr-332	114	23	those	those	DET
ftr-332	114	24	amounts	amount	NOUN
ftr-332	114	25	in	in	ADP
ftr-332	114	26	income	income	NOUN
ftr-332	114	27	.	.	PUNCT
ftr-332	115	1	in	in	ADP
ftr-332	115	2	its	its	PRON
ftr-332	115	3	audit	audit	NOUN
ftr-332	115	4	of	of	ADP
ftr-332	115	5	the	the	DET
ftr-332	115	6	purchasing	purchase	VERB
ftr-332	115	7	s	s	PART
ftr-332	115	8	corporation	corporation	NOUN
ftr-332	115	9	for	for	ADP
ftr-332	115	10	the	the	DET
ftr-332	115	11	year	year	NOUN
ftr-332	115	12	2004	2004	NUM
ftr-332	115	13	,	,	PUNCT
ftr-332	115	14	the	the	DET
ftr-332	115	15	irs	irs	PROPN
ftr-332	115	16	disallowed	disallow	VERB
ftr-332	115	17	$	$	SYM
ftr-332	115	18	23,351	23,351	NUM
ftr-332	115	19	of	of	ADP
ftr-332	115	20	erroneously	erroneously	ADV
ftr-332	115	21	accrued	accrue	VERB
ftr-332	115	22	liabilities	liability	NOUN
ftr-332	115	23	for	for	ADP
ftr-332	115	24	music	music	NOUN
ftr-332	115	25	purchased	purchase	VERB
ftr-332	115	26	during	during	ADP
ftr-332	115	27	that	that	DET
ftr-332	115	28	year	year	NOUN
ftr-332	115	29	,	,	PUNCT
ftr-332	115	30	but	but	CCONJ
ftr-332	115	31	not	not	PART
ftr-332	115	32	paid	pay	VERB
ftr-332	115	33	for	for	ADP
ftr-332	115	34	during	during	ADP
ftr-332	115	35	that	that	DET
ftr-332	115	36	year	year	NOUN
ftr-332	115	37	or	or	CCONJ
ftr-332	115	38	in	in	ADP
ftr-332	115	39	the	the	DET
ftr-332	115	40	first	first	ADJ
ftr-332	115	41	2½	2½	NUM
ftr-332	115	42	months	month	NOUN
ftr-332	115	43	of	of	ADP
ftr-332	115	44	2005	2005	NUM
ftr-332	115	45	.	.	PUNCT
ftr-332	116	1	the	the	DET
ftr-332	116	2	issue	issue	NOUN
ftr-332	116	3	was	be	AUX
ftr-332	116	4	whether	whether	SCONJ
ftr-332	116	5	the	the	DET
ftr-332	116	6	irs	irs	PROPN
ftr-332	116	7	could	could	AUX
ftr-332	116	8	include	include	VERB
ftr-332	116	9	the	the	DET
ftr-332	116	10	amounts	amount	NOUN
ftr-332	116	11	accrued	accrue	VERB
ftr-332	116	12	during	during	ADP
ftr-332	116	13	the	the	DET
ftr-332	116	14	closed	closed	ADJ
ftr-332	116	15	years	year	NOUN
ftr-332	116	16	1998	1998	NUM
ftr-332	116	17	-	-	SYM
ftr-332	116	18	2002	2002	NUM
ftr-332	116	19	in	in	ADP
ftr-332	116	20	income	income	NOUN
ftr-332	116	21	under	under	ADP
ftr-332	116	22	§	§	PROPN
ftr-332	116	23	481	481	NUM
ftr-332	116	24	as	as	ADP
ftr-332	116	25	resulting	result	VERB
ftr-332	116	26	from	from	ADP
ftr-332	116	27	a	a	DET
ftr-332	116	28	change	change	NOUN
ftr-332	116	29	of	of	ADP
ftr-332	116	30	accounting	accounting	NOUN
ftr-332	116	31	method	method	NOUN
ftr-332	116	32	.	.	PUNCT
ftr-332	117	1	an	an	DET
ftr-332	117	2	amendment	amendment	NOUN
ftr-332	117	3	made	make	VERB
ftr-332	117	4	to	to	ADP
ftr-332	117	5	§	§	PROPN
ftr-332	117	6	267(a)(2	267(a)(2	NUM
ftr-332	117	7	)	)	PUNCT
ftr-332	117	8	in	in	ADP
ftr-332	117	9	1984	1984	NUM
ftr-332	117	10	changed	change	VERB
ftr-332	117	11	the	the	DET
ftr-332	117	12	result	result	NOUN
ftr-332	117	13	of	of	ADP
ftr-332	117	14	failure	failure	NOUN
ftr-332	117	15	to	to	PART
ftr-332	117	16	make	make	VERB
ftr-332	117	17	timely	timely	ADJ
ftr-332	117	18	payment	payment	NOUN
ftr-332	117	19	from	from	ADP
ftr-332	117	20	a	a	DET
ftr-332	117	21	complete	complete	ADJ
ftr-332	117	22	denial	denial	NOUN
ftr-332	117	23	of	of	ADP
ftr-332	117	24	the	the	DET
ftr-332	117	25	deduction	deduction	NOUN
ftr-332	117	26	to	to	ADP
ftr-332	117	27	a	a	DET
ftr-332	117	28	postponement	postponement	NOUN
ftr-332	117	29	of	of	ADP
ftr-332	117	30	the	the	DET
ftr-332	117	31	deduction	deduction	NOUN
ftr-332	117	32	until	until	ADP
ftr-332	117	33	the	the	DET
ftr-332	117	34	year	year	NOUN
ftr-332	117	35	of	of	ADP
ftr-332	117	36	actual	actual	ADJ
ftr-332	117	37	payment	payment	NOUN
ftr-332	117	38	.	.	PUNCT
ftr-332	118	1			PUNCT
ftr-332	119	1	the	the	DET
ftr-332	119	2	court	court	NOUN
ftr-332	119	3	held	hold	VERB
ftr-332	119	4	that	that	SCONJ
ftr-332	119	5	the	the	DET
ftr-332	119	6	2004	2004	NUM
ftr-332	119	7	irs	irs	PROPN
ftr-332	119	8	audit	audit	NOUN
ftr-332	119	9	change	change	NOUN
ftr-332	119	10	in	in	ADP
ftr-332	119	11	the	the	DET
ftr-332	119	12	purchasing	purchase	VERB
ftr-332	119	13	s	s	PART
ftr-332	119	14	corporation‘s	corporation‘s	NOUN
ftr-332	119	15	treatment	treatment	NOUN
ftr-332	119	16	of	of	ADP
ftr-332	119	17	a	a	DET
ftr-332	119	18	―material	―material	ADJ
ftr-332	119	19	item,‖	item,‖	PROPN
ftr-332	119	20	i.e.	i.e.	X
ftr-332	119	21	,	,	PUNCT
ftr-332	119	22	its	its	PRON
ftr-332	119	23	cost	cost	NOUN
ftr-332	119	24	of	of	ADP
ftr-332	119	25	goods	good	NOUN
ftr-332	119	26	sold	sell	VERB
ftr-332	119	27	,	,	PUNCT
ftr-332	119	28	constituted	constitute	VERB
ftr-332	119	29	a	a	DET
ftr-332	119	30	change	change	NOUN
ftr-332	119	31	in	in	ADP
ftr-332	119	32	its	its	PRON
ftr-332	119	33	method	method	NOUN
ftr-332	119	34	of	of	ADP
ftr-332	119	35	accounting	account	VERB
ftr-332	119	36	pursuant	pursuant	ADV
ftr-332	119	37	to	to	ADP
ftr-332	119	38	reg	reg	NOUN
ftr-332	119	39	.	.	PUNCT
ftr-332	120	1	§	§	PROPN
ftr-332	120	2	1.446	1.446	NUM
ftr-332	120	3	-	-	NUM
ftr-332	120	4	1(e)(2)(ii)(a	1(e)(2)(ii)(a	NUM
ftr-332	120	5	)	)	PUNCT
ftr-332	120	6	.	.	PUNCT
ftr-332	121	1	it	it	PRON
ftr-332	121	2	further	far	ADV
ftr-332	121	3	held	hold	VERB
ftr-332	121	4	that	that	SCONJ
ftr-332	121	5	,	,	PUNCT
ftr-332	121	6	even	even	ADV
ftr-332	121	7	though	though	SCONJ
ftr-332	121	8	§	§	PROPN
ftr-332	121	9	267(a)(2	267(a)(2	NUM
ftr-332	121	10	)	)	PUNCT
ftr-332	121	11	could	could	AUX
ftr-332	121	12	preclude	preclude	VERB
ftr-332	121	13	any	any	DET
ftr-332	121	14	deduction	deduction	NOUN
ftr-332	121	15	if	if	SCONJ
ftr-332	121	16	the	the	DET
ftr-332	121	17	payment	payment	NOUN
ftr-332	121	18	were	be	AUX
ftr-332	121	19	never	never	ADV
ftr-332	121	20	made	make	VERB
ftr-332	121	21	,	,	PUNCT
ftr-332	121	22	that	that	PRON
ftr-332	121	23	would	would	AUX
ftr-332	121	24	be	be	AUX
ftr-332	121	25	the	the	DET
ftr-332	121	26	result	result	NOUN
ftr-332	121	27	had	have	VERB
ftr-332	121	28	the	the	DET
ftr-332	121	29	payments	payment	NOUN
ftr-332	121	30	been	be	AUX
ftr-332	121	31	properly	properly	ADV
ftr-332	121	32	accounted	account	VERB
ftr-332	121	33	for	for	ADP
ftr-332	121	34	on	on	ADP
ftr-332	121	35	the	the	DET
ftr-332	121	36	cash	cash	NOUN
ftr-332	121	37	basis	basis	NOUN
ftr-332	121	38	in	in	ADP
ftr-332	121	39	the	the	DET
ftr-332	121	40	years	year	NOUN
ftr-332	121	41	1998	1998	NUM
ftr-332	121	42	-	-	SYM
ftr-332	121	43	2002	2002	NUM
ftr-332	121	44	.	.	PUNCT
ftr-332	122	1	the	the	DET
ftr-332	122	2	court	court	NOUN
ftr-332	122	3	was	be	AUX
ftr-332	122	4	also	also	ADV
ftr-332	122	5	unimpressed	unimpressed	ADJ
ftr-332	122	6	with	with	ADP
ftr-332	122	7	the	the	DET
ftr-332	122	8	absence	absence	NOUN
ftr-332	122	9	of	of	ADP
ftr-332	122	10	precedent	precedent	NOUN
ftr-332	122	11	because	because	SCONJ
ftr-332	122	12	the	the	DET
ftr-332	122	13	irs‘s	irs‘s	NOUN
ftr-332	122	14	―reasonable‖	―reasonable‖	PROPN
ftr-332	122	15	position	position	NOUN
ftr-332	122	16	in	in	ADP
ftr-332	122	17	its	its	PRON
ftr-332	122	18	interpretation	interpretation	NOUN
ftr-332	122	19	of	of	ADP
ftr-332	122	20	the	the	DET
ftr-332	122	21	code	code	NOUN
ftr-332	122	22	and	and	CCONJ
ftr-332	122	23	regulations	regulation	NOUN
ftr-332	122	24	would	would	AUX
ftr-332	122	25	have	have	AUX
ftr-332	122	26	been	be	AUX
ftr-332	122	27	sustained	sustain	VERB
ftr-332	122	28	even	even	ADV
ftr-332	122	29	had	have	AUX
ftr-332	122	30	it	it	PRON
ftr-332	122	31	represented	represent	VERB
ftr-332	122	32	a	a	DET
ftr-332	122	33	change	change	NOUN
ftr-332	122	34	of	of	ADP
ftr-332	122	35	position	position	NOUN
ftr-332	122	36	by	by	ADP
ftr-332	122	37	the	the	DET
ftr-332	122	38	irs	irs	PROPN
ftr-332	122	39	.	.	PUNCT
ftr-332	123	1	2	2	X
ftr-332	123	2	.	.	X
ftr-332	123	3	the	the	DET
ftr-332	123	4	irs	irs	PROPN
ftr-332	123	5	retreats	retreat	VERB
ftr-332	123	6	on	on	ADP
ftr-332	123	7	group	group	NOUN
ftr-332	123	8	liabilities	liability	NOUN
ftr-332	123	9	!	!	PUNCT
ftr-332	124	1	how	how	SCONJ
ftr-332	124	2	far	far	ADV
ftr-332	124	3	will	will	AUX
ftr-332	124	4	it	it	PRON
ftr-332	124	5	go	go	VERB
ftr-332	124	6	?	?	PUNCT
ftr-332	125	1	rev	rev	PROPN
ftr-332	125	2	.	.	PUNCT
ftr-332	126	1	rul	rul	PROPN
ftr-332	126	2	.	.	PUNCT
ftr-332	127	1	2011–29	2011–29	NUM
ftr-332	127	2	,	,	PUNCT
ftr-332	127	3	2011	2011	NUM
ftr-332	127	4	-	-	SYM
ftr-332	127	5	49	49	NUM
ftr-332	127	6	i.r.b	i.r.b	NOUN
ftr-332	127	7	.	.	PUNCT
ftr-332	128	1	824	824	NUM
ftr-332	128	2	(	(	PUNCT
ftr-332	128	3	11/9/11	11/9/11	NUM
ftr-332	128	4	)	)	PUNCT
ftr-332	128	5	.	.	PUNCT
ftr-332	129	1	this	this	DET
ftr-332	129	2	revenue	revenue	NOUN
ftr-332	129	3	ruling	ruling	NOUN
ftr-332	129	4	holds	hold	VERB
ftr-332	129	5	that	that	SCONJ
ftr-332	129	6	an	an	DET
ftr-332	129	7	accrual	accrual	ADJ
ftr-332	129	8	method	method	NOUN
ftr-332	129	9	employer	employer	NOUN
ftr-332	129	10	can	can	AUX
ftr-332	129	11	establish	establish	VERB
ftr-332	129	12	the	the	DET
ftr-332	129	13	―fact	―fact	PROPN
ftr-332	129	14	of	of	ADP
ftr-332	129	15	the	the	DET
ftr-332	129	16	liability‖	liability‖	PROPN
ftr-332	129	17	under	under	ADP
ftr-332	129	18	§	§	PROPN
ftr-332	129	19	461	461	NUM
ftr-332	129	20	for	for	ADP
ftr-332	129	21	bonuses	bonus	NOUN
ftr-332	129	22	payable	payable	ADJ
ftr-332	129	23	to	to	ADP
ftr-332	129	24	a	a	DET
ftr-332	129	25	group	group	NOUN
ftr-332	129	26	of	of	ADP
ftr-332	129	27	employees	employee	NOUN
ftr-332	129	28	even	even	ADV
ftr-332	129	29	though	though	SCONJ
ftr-332	129	30	the	the	DET
ftr-332	129	31	employer	employer	NOUN
ftr-332	129	32	does	do	AUX
ftr-332	129	33	not	not	PART
ftr-332	129	34	know	know	VERB
ftr-332	129	35	the	the	DET
ftr-332	129	36	identity	identity	NOUN
ftr-332	129	37	of	of	ADP
ftr-332	129	38	any	any	DET
ftr-332	129	39	particular	particular	ADJ
ftr-332	129	40	bonus	bonus	NOUN
ftr-332	129	41	recipient	recipient	NOUN
ftr-332	129	42	and	and	CCONJ
ftr-332	129	43	the	the	DET
ftr-332	129	44	amount	amount	NOUN
ftr-332	129	45	payable	payable	ADJ
ftr-332	129	46	to	to	ADP
ftr-332	129	47	that	that	DET
ftr-332	129	48	recipient	recipient	NOUN
ftr-332	129	49	until	until	ADP
ftr-332	129	50	after	after	ADP
ftr-332	129	51	the	the	DET
ftr-332	129	52	end	end	NOUN
ftr-332	129	53	of	of	ADP
ftr-332	129	54	the	the	DET
ftr-332	129	55	taxable	taxable	ADJ
ftr-332	129	56	year	year	NOUN
ftr-332	129	57	.	.	PUNCT
ftr-332	130	1	rev	rev	PROPN
ftr-332	130	2	.	.	PUNCT
ftr-332	131	1	rul	rul	NOUN
ftr-332	131	2	.	.	PUNCT
ftr-332	132	1	76–345	76–345	NUM
ftr-332	132	2	,	,	PUNCT
ftr-332	132	3	1976	1976	NUM
ftr-332	132	4	-	-	SYM
ftr-332	132	5	2	2	NUM
ftr-332	132	6	c.b	c.b	PROPN
ftr-332	132	7	.	.	PROPN
ftr-332	132	8	134	134	NUM
ftr-332	132	9	,	,	PUNCT
ftr-332	132	10	in	in	ADP
ftr-332	132	11	which	which	PRON
ftr-332	132	12	the	the	DET
ftr-332	132	13	irs	irs	PROPN
ftr-332	132	14	announced	announce	VERB
ftr-332	132	15	that	that	SCONJ
ftr-332	132	16	it	it	PRON
ftr-332	132	17	would	would	AUX
ftr-332	132	18	not	not	PART
ftr-332	132	19	follow	follow	VERB
ftr-332	132	20	washington	washington	PROPN
ftr-332	132	21	post	post	PROPN
ftr-332	132	22	co.	co.	PROPN
ftr-332	132	23	v.	v.	PROPN
ftr-332	132	24	united	united	PROPN
ftr-332	132	25	states	states	PROPN
ftr-332	132	26	,	,	PUNCT
ftr-332	132	27	405	405	NUM
ftr-332	132	28	f.2d	f.2d	NOUN
ftr-332	132	29	1279	1279	NUM
ftr-332	132	30	(	(	PUNCT
ftr-332	132	31	ct	ct	PROPN
ftr-332	132	32	.	.	PUNCT
ftr-332	132	33	cl	cl	NOUN
ftr-332	132	34	.	.	PROPN
ftr-332	132	35	1969	1969	NUM
ftr-332	132	36	)	)	PUNCT
ftr-332	132	37	,	,	PUNCT
ftr-332	132	38	was	be	AUX
ftr-332	132	39	revoked	revoke	VERB
ftr-332	132	40	.	.	PUNCT
ftr-332	133	1	a	a	DET
ftr-332	133	2	change	change	NOUN
ftr-332	133	3	in	in	ADP
ftr-332	133	4	a	a	DET
ftr-332	133	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	133	6	treatment	treatment	NOUN
ftr-332	133	7	of	of	ADP
ftr-332	133	8	bonuses	bonus	NOUN
ftr-332	133	9	to	to	PART
ftr-332	133	10	conform	conform	VERB
ftr-332	133	11	to	to	ADP
ftr-332	133	12	this	this	DET
ftr-332	133	13	revenue	revenue	NOUN
ftr-332	133	14	ruling	ruling	NOUN
ftr-332	133	15	is	be	AUX
ftr-332	133	16	a	a	DET
ftr-332	133	17	change	change	NOUN
ftr-332	133	18	of	of	ADP
ftr-332	133	19	190	190	NUM
ftr-332	133	20	florida	florida	PROPN
ftr-332	133	21	tax	tax	NOUN
ftr-332	133	22	review	review	NOUN
ftr-332	133	23	[	[	X
ftr-332	133	24	vol	vol	NOUN
ftr-332	133	25	.	.	PUNCT
ftr-332	134	1	12:5	12:5	NUM
ftr-332	134	2	accounting	accounting	NOUN
ftr-332	134	3	method	method	NOUN
ftr-332	134	4	that	that	PRON
ftr-332	134	5	must	must	AUX
ftr-332	134	6	be	be	AUX
ftr-332	134	7	made	make	VERB
ftr-332	134	8	in	in	ADP
ftr-332	134	9	accordance	accordance	NOUN
ftr-332	134	10	with	with	ADP
ftr-332	134	11	§	§	PROPN
ftr-332	134	12	§	§	PROPN
ftr-332	134	13	446	446	NUM
ftr-332	134	14	and	and	CCONJ
ftr-332	134	15	481	481	NUM
ftr-332	134	16	,	,	PUNCT
ftr-332	134	17	the	the	DET
ftr-332	134	18	regulations	regulation	NOUN
ftr-332	134	19	thereunder	thereunder	NOUN
ftr-332	134	20	,	,	PUNCT
ftr-332	134	21	and	and	CCONJ
ftr-332	134	22	the	the	DET
ftr-332	134	23	applicable	applicable	ADJ
ftr-332	134	24	administrative	administrative	ADJ
ftr-332	134	25	procedures	procedure	NOUN
ftr-332	134	26	.	.	PUNCT
ftr-332	135	1	see	see	VERB
ftr-332	135	2	section	section	NOUN
ftr-332	135	3	19.01(2	19.01(2	NUM
ftr-332	135	4	)	)	PUNCT
ftr-332	135	5	of	of	ADP
ftr-332	135	6	the	the	DET
ftr-332	135	7	appendix	appendix	NOUN
ftr-332	135	8	of	of	ADP
ftr-332	135	9	rev	rev	PROPN
ftr-332	135	10	.	.	PROPN
ftr-332	135	11	proc	proc	PROPN
ftr-332	135	12	.	.	PUNCT
ftr-332	136	1	2011	2011	NUM
ftr-332	136	2	-	-	SYM
ftr-332	136	3	14	14	NUM
ftr-332	136	4	,	,	PUNCT
ftr-332	136	5	2011	2011	NUM
ftr-332	136	6	-	-	SYM
ftr-332	136	7	4	4	NUM
ftr-332	136	8	i.r.b	i.r.b	NOUN
ftr-332	136	9	.	.	PUNCT
ftr-332	137	1	330	330	NUM
ftr-332	137	2	.	.	PUNCT
ftr-332	138	1			PUNCT
ftr-332	138	2	the	the	DET
ftr-332	138	3	logic	logic	NOUN
ftr-332	138	4	of	of	ADP
ftr-332	138	5	this	this	DET
ftr-332	138	6	revenue	revenue	NOUN
ftr-332	138	7	ruling	ruling	NOUN
ftr-332	138	8	should	should	AUX
ftr-332	138	9	extend	extend	VERB
ftr-332	138	10	beyond	beyond	ADP
ftr-332	138	11	bonuses	bonus	NOUN
ftr-332	138	12	to	to	ADP
ftr-332	138	13	other	other	ADJ
ftr-332	138	14	types	type	NOUN
ftr-332	138	15	of	of	ADP
ftr-332	138	16	―group‖	―group‖	PROPN
ftr-332	138	17	liabilities	liability	NOUN
ftr-332	138	18	where	where	SCONJ
ftr-332	138	19	the	the	DET
ftr-332	138	20	group	group	NOUN
ftr-332	138	21	and	and	CCONJ
ftr-332	138	22	the	the	DET
ftr-332	138	23	aggregate	aggregate	ADJ
ftr-332	138	24	amount	amount	NOUN
ftr-332	138	25	owed	owe	VERB
ftr-332	138	26	,	,	PUNCT
ftr-332	138	27	but	but	CCONJ
ftr-332	138	28	not	not	PART
ftr-332	138	29	necessarily	necessarily	ADV
ftr-332	138	30	the	the	DET
ftr-332	138	31	exact	exact	ADJ
ftr-332	138	32	identity	identity	NOUN
ftr-332	138	33	and	and	CCONJ
ftr-332	138	34	payment	payment	NOUN
ftr-332	138	35	to	to	ADP
ftr-332	138	36	each	each	DET
ftr-332	138	37	recipient	recipient	NOUN
ftr-332	138	38	,	,	PUNCT
ftr-332	138	39	can	can	AUX
ftr-332	138	40	be	be	AUX
ftr-332	138	41	identified	identify	VERB
ftr-332	138	42	.	.	PUNCT
ftr-332	139	1	3	3	X
ftr-332	139	2	.	.	X
ftr-332	139	3	simplifying	simplify	VERB
ftr-332	139	4	oid	oid	PROPN
ftr-332	139	5	!	!	PUNCT
ftr-332	140	1	is	be	AUX
ftr-332	140	2	that	that	SCONJ
ftr-332	140	3	oxymoronic	oxymoronic	ADJ
ftr-332	140	4	?	?	PUNCT
ftr-332	141	1	notice	notice	NOUN
ftr-332	141	2	2011–99	2011–99	NUM
ftr-332	141	3	,	,	PUNCT
ftr-332	141	4	2011	2011	NUM
ftr-332	141	5	-	-	SYM
ftr-332	141	6	50	50	NUM
ftr-332	141	7	i.r.b	i.r.b	NOUN
ftr-332	141	8	.	.	PUNCT
ftr-332	142	1	847	847	NUM
ftr-332	142	2	(	(	PUNCT
ftr-332	142	3	11/28/11	11/28/11	NOUN
ftr-332	142	4	)	)	PUNCT
ftr-332	142	5	.	.	PUNCT
ftr-332	143	1	this	this	DET
ftr-332	143	2	notice	notice	NOUN
ftr-332	143	3	provides	provide	VERB
ftr-332	143	4	a	a	DET
ftr-332	143	5	proposed	propose	VERB
ftr-332	143	6	revenue	revenue	NOUN
ftr-332	143	7	procedure	procedure	NOUN
ftr-332	143	8	that	that	PRON
ftr-332	143	9	will	will	AUX
ftr-332	143	10	allow	allow	VERB
ftr-332	143	11	taxpayers	taxpayer	NOUN
ftr-332	143	12	to	to	PART
ftr-332	143	13	use	use	VERB
ftr-332	143	14	a	a	DET
ftr-332	143	15	simplified	simplified	ADJ
ftr-332	143	16	proportional	proportional	ADJ
ftr-332	143	17	method	method	NOUN
ftr-332	143	18	of	of	ADP
ftr-332	143	19	accounting	account	VERB
ftr-332	143	20	for	for	ADP
ftr-332	143	21	oid	oid	NOUN
ftr-332	143	22	on	on	ADP
ftr-332	143	23	pools	pool	NOUN
ftr-332	143	24	of	of	ADP
ftr-332	143	25	credit	credit	NOUN
ftr-332	143	26	card	card	NOUN
ftr-332	143	27	receivables	receivables	NOUN
ftr-332	143	28	under	under	ADP
ftr-332	143	29	§	§	PROPN
ftr-332	143	30	1272(a)(6	1272(a)(6	NUM
ftr-332	143	31	)	)	PUNCT
ftr-332	143	32	.	.	PUNCT
ftr-332	144	1	the	the	DET
ftr-332	144	2	proportional	proportional	ADJ
ftr-332	144	3	method	method	NOUN
ftr-332	144	4	allocates	allocate	VERB
ftr-332	144	5	to	to	ADP
ftr-332	144	6	an	an	DET
ftr-332	144	7	accrual	accrual	ADJ
ftr-332	144	8	period	period	NOUN
ftr-332	144	9	an	an	DET
ftr-332	144	10	amount	amount	NOUN
ftr-332	144	11	of	of	ADP
ftr-332	144	12	unaccrued	unaccrued	ADJ
ftr-332	144	13	oid	oid	NOUN
ftr-332	144	14	that	that	PRON
ftr-332	144	15	is	be	AUX
ftr-332	144	16	proportional	proportional	ADJ
ftr-332	144	17	to	to	ADP
ftr-332	144	18	the	the	DET
ftr-332	144	19	amount	amount	NOUN
ftr-332	144	20	of	of	ADP
ftr-332	144	21	pool	pool	NOUN
ftr-332	144	22	principal	principal	NOUN
ftr-332	144	23	that	that	PRON
ftr-332	144	24	is	be	AUX
ftr-332	144	25	paid	pay	VERB
ftr-332	144	26	by	by	ADP
ftr-332	144	27	cardholders	cardholder	NOUN
ftr-332	144	28	during	during	ADP
ftr-332	144	29	the	the	DET
ftr-332	144	30	period	period	NOUN
ftr-332	144	31	.	.	PUNCT
ftr-332	145	1	4	4	X
ftr-332	145	2	.	.	X
ftr-332	145	3	is	be	AUX
ftr-332	145	4	the	the	DET
ftr-332	145	5	irs	irs	PROPN
ftr-332	145	6	reining	rein	VERB
ftr-332	145	7	in	in	ADP
ftr-332	145	8	the	the	DET
ftr-332	145	9	recurring	recur	VERB
ftr-332	145	10	item	item	NOUN
ftr-332	145	11	exception	exception	NOUN
ftr-332	145	12	to	to	ADP
ftr-332	145	13	the	the	DET
ftr-332	145	14	―economic	―economic	PROPN
ftr-332	145	15	performance‖	performance‖	PROPN
ftr-332	145	16	rules	rule	NOUN
ftr-332	145	17	?	?	PUNCT
ftr-332	146	1	rev	rev	PROPN
ftr-332	146	2	.	.	PUNCT
ftr-332	147	1	rul	rul	NOUN
ftr-332	147	2	.	.	PUNCT
ftr-332	148	1	2012–1	2012–1	NUM
ftr-332	148	2	,	,	PUNCT
ftr-332	148	3	2012	2012	NUM
ftr-332	148	4	-	-	SYM
ftr-332	148	5	2	2	NUM
ftr-332	148	6	i.r.b	i.r.b	NOUN
ftr-332	148	7	.	.	PUNCT
ftr-332	149	1	255	255	NUM
ftr-332	149	2	(	(	PUNCT
ftr-332	149	3	12/13/11	12/13/11	NUM
ftr-332	149	4	)	)	PUNCT
ftr-332	149	5	.	.	PUNCT
ftr-332	150	1	this	this	DET
ftr-332	150	2	ruling	ruling	NOUN
ftr-332	150	3	clarifies	clarify	VERB
ftr-332	150	4	the	the	DET
ftr-332	150	5	treatment	treatment	NOUN
ftr-332	150	6	for	for	ADP
ftr-332	150	7	accrual	accrual	ADJ
ftr-332	150	8	method	method	NOUN
ftr-332	150	9	taxpayers	taxpayer	NOUN
ftr-332	150	10	of	of	ADP
ftr-332	150	11	liabilities	liability	NOUN
ftr-332	150	12	under	under	ADP
ftr-332	150	13	the	the	DET
ftr-332	150	14	recurring	recur	VERB
ftr-332	150	15	item	item	NOUN
ftr-332	150	16	exception	exception	NOUN
ftr-332	150	17	to	to	ADP
ftr-332	150	18	the	the	DET
ftr-332	150	19	economic	economic	ADJ
ftr-332	150	20	performance	performance	NOUN
ftr-332	150	21	requirement	requirement	NOUN
ftr-332	150	22	under	under	ADP
ftr-332	150	23	§	§	PROPN
ftr-332	150	24	461(h)(3	461(h)(3	NUM
ftr-332	150	25	)	)	PUNCT
ftr-332	150	26	by	by	ADP
ftr-332	150	27	addressing	address	VERB
ftr-332	150	28	the	the	DET
ftr-332	150	29	application	application	NOUN
ftr-332	150	30	of	of	ADP
ftr-332	150	31	the	the	DET
ftr-332	150	32	―not	―not	PROPN
ftr-332	150	33	material‖	material‖	PROPN
ftr-332	150	34	and	and	CCONJ
ftr-332	150	35	―better	―better	ADP
ftr-332	150	36	matching‖	matching‖	PUNCT
ftr-332	150	37	requirements	requirement	NOUN
ftr-332	150	38	of	of	ADP
ftr-332	150	39	the	the	DET
ftr-332	150	40	recurring	recur	VERB
ftr-332	150	41	item	item	NOUN
ftr-332	150	42	exception	exception	NOUN
ftr-332	150	43	to	to	ADP
ftr-332	150	44	a	a	DET
ftr-332	150	45	lease	lease	NOUN
ftr-332	150	46	and	and	CCONJ
ftr-332	150	47	a	a	DET
ftr-332	150	48	related	relate	VERB
ftr-332	150	49	property	property	NOUN
ftr-332	150	50	service	service	NOUN
ftr-332	150	51	contract	contract	NOUN
ftr-332	150	52	having	have	VERB
ftr-332	150	53	one	one	NUM
ftr-332	150	54	-	-	PUNCT
ftr-332	150	55	year	year	NOUN
ftr-332	150	56	terms	term	NOUN
ftr-332	150	57	beginning	begin	VERB
ftr-332	150	58	on	on	ADP
ftr-332	150	59	july	july	PROPN
ftr-332	150	60	1	1	NUM
ftr-332	150	61	that	that	PRON
ftr-332	150	62	runs	run	VERB
ftr-332	150	63	over	over	ADP
ftr-332	150	64	two	two	NUM
ftr-332	150	65	taxable	taxable	ADJ
ftr-332	150	66	calendar	calendar	NOUN
ftr-332	150	67	years	year	NOUN
ftr-332	150	68	,	,	PUNCT
ftr-332	150	69	with	with	SCONJ
ftr-332	150	70	the	the	DET
ftr-332	150	71	entire	entire	ADJ
ftr-332	150	72	amount	amount	NOUN
ftr-332	150	73	being	be	AUX
ftr-332	150	74	prepaid	prepay	VERB
ftr-332	150	75	,	,	PUNCT
ftr-332	150	76	where	where	SCONJ
ftr-332	150	77	the	the	DET
ftr-332	150	78	taxpayer	taxpayer	NOUN
ftr-332	150	79	reasonably	reasonably	ADV
ftr-332	150	80	expects	expect	VERB
ftr-332	150	81	that	that	SCONJ
ftr-332	150	82	it	it	PRON
ftr-332	150	83	will	will	AUX
ftr-332	150	84	enter	enter	VERB
ftr-332	150	85	into	into	ADP
ftr-332	150	86	similar	similar	ADJ
ftr-332	150	87	leases	lease	NOUN
ftr-332	150	88	and	and	CCONJ
ftr-332	150	89	service	service	NOUN
ftr-332	150	90	contracts	contract	NOUN
ftr-332	150	91	on	on	ADP
ftr-332	150	92	a	a	DET
ftr-332	150	93	recurring	recur	VERB
ftr-332	150	94	basis	basis	NOUN
ftr-332	150	95	in	in	ADP
ftr-332	150	96	the	the	DET
ftr-332	150	97	future	future	NOUN
ftr-332	150	98	.	.	PUNCT
ftr-332	151	1	to	to	PART
ftr-332	151	2	apply	apply	VERB
ftr-332	151	3	the	the	DET
ftr-332	151	4	recurring	recur	VERB
ftr-332	151	5	item	item	NOUN
ftr-332	151	6	exception	exception	NOUN
ftr-332	151	7	,	,	PUNCT
ftr-332	151	8	the	the	DET
ftr-332	151	9	taxpayer	taxpayer	NOUN
ftr-332	151	10	must	must	AUX
ftr-332	151	11	show	show	VERB
ftr-332	151	12	either	either	CCONJ
ftr-332	151	13	that	that	SCONJ
ftr-332	151	14	(	(	PUNCT
ftr-332	151	15	1	1	X
ftr-332	151	16	)	)	PUNCT
ftr-332	151	17	the	the	DET
ftr-332	151	18	liability	liability	NOUN
ftr-332	151	19	is	be	AUX
ftr-332	151	20	immaterial	immaterial	ADJ
ftr-332	151	21	or	or	CCONJ
ftr-332	151	22	(	(	PUNCT
ftr-332	151	23	2	2	NUM
ftr-332	151	24	)	)	PUNCT
ftr-332	151	25	accruing	accrue	VERB
ftr-332	151	26	the	the	DET
ftr-332	151	27	full	full	ADJ
ftr-332	151	28	liability	liability	NOUN
ftr-332	151	29	in	in	ADP
ftr-332	151	30	the	the	DET
ftr-332	151	31	year	year	NOUN
ftr-332	151	32	incurred	incur	VERB
ftr-332	151	33	results	result	NOUN
ftr-332	151	34	in	in	ADP
ftr-332	151	35	better	well	ADJ
ftr-332	151	36	matching	matching	NOUN
ftr-332	151	37	of	of	ADP
ftr-332	151	38	expenses	expense	NOUN
ftr-332	151	39	to	to	ADP
ftr-332	151	40	related	related	ADJ
ftr-332	151	41	income	income	NOUN
ftr-332	151	42	.	.	PUNCT
ftr-332	152	1	because	because	SCONJ
ftr-332	152	2	the	the	DET
ftr-332	152	3	taxpayer	taxpayer	NOUN
ftr-332	152	4	accrued	accrue	VERB
ftr-332	152	5	the	the	DET
ftr-332	152	6	liabilities	liability	NOUN
ftr-332	152	7	over	over	ADP
ftr-332	152	8	more	more	ADJ
ftr-332	152	9	than	than	ADP
ftr-332	152	10	one	one	NUM
ftr-332	152	11	taxable	taxable	ADJ
ftr-332	152	12	year	year	NOUN
ftr-332	152	13	for	for	ADP
ftr-332	152	14	financial	financial	ADJ
ftr-332	152	15	statement	statement	NOUN
ftr-332	152	16	purposes	purpose	NOUN
ftr-332	152	17	,	,	PUNCT
ftr-332	152	18	the	the	DET
ftr-332	152	19	liabilities	liability	NOUN
ftr-332	152	20	were	be	AUX
ftr-332	152	21	material	material	ADJ
ftr-332	152	22	,	,	PUNCT
ftr-332	152	23	so	so	CCONJ
ftr-332	152	24	the	the	DET
ftr-332	152	25	first	first	ADJ
ftr-332	152	26	alternative	alternative	NOUN
ftr-332	152	27	was	be	AUX
ftr-332	152	28	not	not	PART
ftr-332	152	29	met	meet	VERB
ftr-332	152	30	.	.	PUNCT
ftr-332	153	1	because	because	SCONJ
ftr-332	153	2	the	the	DET
ftr-332	153	3	taxpayer	taxpayer	NOUN
ftr-332	153	4	used	use	VERB
ftr-332	153	5	the	the	DET
ftr-332	153	6	leased	lease	VERB
ftr-332	153	7	property	property	NOUN
ftr-332	153	8	to	to	PART
ftr-332	153	9	generate	generate	VERB
ftr-332	153	10	income	income	NOUN
ftr-332	153	11	over	over	ADP
ftr-332	153	12	the	the	DET
ftr-332	153	13	period	period	NOUN
ftr-332	153	14	of	of	ADP
ftr-332	153	15	lease	lease	NOUN
ftr-332	153	16	,	,	PUNCT
ftr-332	153	17	accrual	accrual	ADJ
ftr-332	153	18	of	of	ADP
ftr-332	153	19	the	the	DET
ftr-332	153	20	full	full	ADJ
ftr-332	153	21	amount	amount	NOUN
ftr-332	153	22	of	of	ADP
ftr-332	153	23	the	the	DET
ftr-332	153	24	liabilities	liability	NOUN
ftr-332	153	25	in	in	ADP
ftr-332	153	26	a	a	DET
ftr-332	153	27	year	year	NOUN
ftr-332	153	28	before	before	SCONJ
ftr-332	153	29	economic	economic	ADJ
ftr-332	153	30	performance	performance	NOUN
ftr-332	153	31	did	do	AUX
ftr-332	153	32	not	not	PART
ftr-332	153	33	result	result	VERB
ftr-332	153	34	in	in	ADP
ftr-332	153	35	better	well	ADJ
ftr-332	153	36	matching	matching	NOUN
ftr-332	153	37	.	.	PUNCT
ftr-332	154	1	thus	thus	ADV
ftr-332	154	2	,	,	PUNCT
ftr-332	154	3	the	the	DET
ftr-332	154	4	taxpayer	taxpayer	NOUN
ftr-332	154	5	can	can	AUX
ftr-332	154	6	not	not	PART
ftr-332	154	7	use	use	VERB
ftr-332	154	8	the	the	DET
ftr-332	154	9	recurring	recur	VERB
ftr-332	154	10	item	item	NOUN
ftr-332	154	11	exception	exception	NOUN
ftr-332	154	12	.	.	PUNCT
ftr-332	155	1	the	the	DET
ftr-332	155	2	ruling	ruling	NOUN
ftr-332	155	3	distinguishes	distinguish	VERB
ftr-332	155	4	contracts	contract	NOUN
ftr-332	155	5	for	for	ADP
ftr-332	155	6	the	the	DET
ftr-332	155	7	provision	provision	NOUN
ftr-332	155	8	of	of	ADP
ftr-332	155	9	services	service	NOUN
ftr-332	155	10	from	from	ADP
ftr-332	155	11	insurance	insurance	NOUN
ftr-332	155	12	and	and	CCONJ
ftr-332	155	13	warranty	warranty	NOUN
ftr-332	155	14	contracts	contract	NOUN
ftr-332	155	15	and	and	CCONJ
ftr-332	155	16	applies	apply	VERB
ftr-332	155	17	the	the	DET
ftr-332	155	18	recurring	recur	VERB
ftr-332	155	19	item	item	NOUN
ftr-332	155	20	exception	exception	NOUN
ftr-332	155	21	differently	differently	ADV
ftr-332	155	22	.	.	PUNCT
ftr-332	156	1	a	a	DET
ftr-332	156	2	change	change	NOUN
ftr-332	156	3	in	in	ADP
ftr-332	156	4	a	a	DET
ftr-332	156	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	156	6	method	method	NOUN
ftr-332	156	7	of	of	ADP
ftr-332	156	8	accounting	account	VERB
ftr-332	156	9	to	to	PART
ftr-332	156	10	conform	conform	VERB
ftr-332	156	11	to	to	ADP
ftr-332	156	12	the	the	DET
ftr-332	156	13	revenue	revenue	NOUN
ftr-332	156	14	ruling	ruling	NOUN
ftr-332	156	15	is	be	AUX
ftr-332	156	16	an	an	DET
ftr-332	156	17	accounting	accounting	NOUN
ftr-332	156	18	method	method	NOUN
ftr-332	156	19	change	change	NOUN
ftr-332	156	20	to	to	PART
ftr-332	156	21	which	which	PRON
ftr-332	156	22	§	§	PROPN
ftr-332	156	23	§	§	PROPN
ftr-332	156	24	446	446	NUM
ftr-332	156	25	and	and	CCONJ
ftr-332	156	26	481	481	NUM
ftr-332	156	27	apply	apply	VERB
ftr-332	156	28	.	.	PUNCT
ftr-332	157	1	rev	rev	PROPN
ftr-332	157	2	.	.	PROPN
ftr-332	157	3	proc	proc	PROPN
ftr-332	157	4	.	.	PUNCT
ftr-332	158	1	2011	2011	NUM
ftr-332	158	2	-	-	SYM
ftr-332	158	3	14	14	NUM
ftr-332	158	4	,	,	PUNCT
ftr-332	158	5	2011	2011	NUM
ftr-332	158	6	-	-	SYM
ftr-332	158	7	4	4	NUM
ftr-332	158	8	i.r.b	i.r.b	NOUN
ftr-332	158	9	.	.	PUNCT
ftr-332	158	10	330	330	NUM
ftr-332	158	11	,	,	PUNCT
ftr-332	158	12	is	be	AUX
ftr-332	158	13	modified	modify	VERB
ftr-332	158	14	and	and	CCONJ
ftr-332	158	15	amplified	amplify	VERB
ftr-332	158	16	to	to	PART
ftr-332	158	17	provide	provide	VERB
ftr-332	158	18	automatic	automatic	ADJ
ftr-332	158	19	consent	consent	NOUN
ftr-332	158	20	.	.	PUNCT
ftr-332	159	1	2012	2012	NUM
ftr-332	159	2	]	]	PUNCT
ftr-332	159	3	recent	recent	ADJ
ftr-332	159	4	developments	development	NOUN
ftr-332	159	5	in	in	ADP
ftr-332	159	6	federal	federal	ADJ
ftr-332	159	7	income	income	NOUN
ftr-332	159	8	taxation	taxation	NOUN
ftr-332	159	9	191	191	NUM
ftr-332	159	10	5	5	NUM
ftr-332	159	11	.	.	PUNCT
ftr-332	160	1	―one	―one	NOUN
ftr-332	160	2	potato	potato	NOUN
ftr-332	160	3	,	,	PUNCT
ftr-332	160	4	two	two	NUM
ftr-332	160	5	potato	potato	NOUN
ftr-332	160	6	,	,	PUNCT
ftr-332	160	7	three	three	NUM
ftr-332	160	8	potato	potato	NOUN
ftr-332	160	9	,	,	PUNCT
ftr-332	160	10	four	four	NUM
ftr-332	160	11	…	…	PUNCT
ftr-332	160	12	.‖	.‖	PUNCT
ftr-332	160	13	to	to	PART
ftr-332	160	14	have	have	AUX
ftr-332	160	15	spudded	spud	VERB
ftr-332	160	16	or	or	CCONJ
ftr-332	160	17	not	not	PART
ftr-332	160	18	to	to	PART
ftr-332	160	19	have	have	AUX
ftr-332	160	20	spudded	spud	VERB
ftr-332	160	21	,	,	PUNCT
ftr-332	160	22	that	that	PRON
ftr-332	160	23	is	be	AUX
ftr-332	160	24	the	the	DET
ftr-332	160	25	question	question	NOUN
ftr-332	160	26	.	.	PUNCT
ftr-332	161	1	caltex	caltex	NOUN
ftr-332	161	2	oil	oil	NOUN
ftr-332	161	3	venture	venture	PROPN
ftr-332	161	4	v.	v.	PROPN
ftr-332	161	5	commissioner	commissioner	PROPN
ftr-332	161	6	,	,	PUNCT
ftr-332	161	7	138	138	NUM
ftr-332	161	8	t.c	t.c	PROPN
ftr-332	161	9	.	.	PUNCT
ftr-332	162	1	no	no	INTJ
ftr-332	162	2	.	.	NOUN
ftr-332	162	3	2	2	NUM
ftr-332	162	4	(	(	PUNCT
ftr-332	162	5	1/12/12	1/12/12	NUM
ftr-332	162	6	)	)	PUNCT
ftr-332	162	7	.	.	PUNCT
ftr-332	163	1	the	the	DET
ftr-332	163	2	taxpayer	taxpayer	NOUN
ftr-332	163	3	,	,	PUNCT
ftr-332	163	4	which	which	PRON
ftr-332	163	5	was	be	AUX
ftr-332	163	6	on	on	ADP
ftr-332	163	7	the	the	DET
ftr-332	163	8	accrual	accrual	ADJ
ftr-332	163	9	method	method	NOUN
ftr-332	163	10	,	,	PUNCT
ftr-332	163	11	entered	enter	VERB
ftr-332	163	12	into	into	ADP
ftr-332	163	13	a	a	DET
ftr-332	163	14	turnkey	turnkey	ADJ
ftr-332	163	15	contract	contract	NOUN
ftr-332	163	16	under	under	ADP
ftr-332	163	17	which	which	PRON
ftr-332	163	18	it	it	PRON
ftr-332	163	19	paid	pay	VERB
ftr-332	163	20	$	$	SYM
ftr-332	163	21	5,172,666	5,172,666	NUM
ftr-332	163	22	by	by	ADP
ftr-332	163	23	cash	cash	NOUN
ftr-332	163	24	and	and	CCONJ
ftr-332	163	25	note	note	NOUN
ftr-332	163	26	in	in	ADP
ftr-332	163	27	december	december	PROPN
ftr-332	163	28	1999	1999	NUM
ftr-332	163	29	for	for	ADP
ftr-332	163	30	the	the	DET
ftr-332	163	31	drilling	drilling	NOUN
ftr-332	163	32	of	of	ADP
ftr-332	163	33	two	two	NUM
ftr-332	163	34	oil	oil	NOUN
ftr-332	163	35	and	and	CCONJ
ftr-332	163	36	gas	gas	NOUN
ftr-332	163	37	wells	well	NOUN
ftr-332	163	38	.	.	PUNCT
ftr-332	164	1	some	some	DET
ftr-332	164	2	site	site	NOUN
ftr-332	164	3	preparation	preparation	NOUN
ftr-332	164	4	required	require	VERB
ftr-332	164	5	under	under	ADP
ftr-332	164	6	the	the	DET
ftr-332	164	7	contract	contract	NOUN
ftr-332	164	8	occurred	occur	VERB
ftr-332	164	9	in	in	ADP
ftr-332	164	10	1999	1999	NUM
ftr-332	164	11	,	,	PUNCT
ftr-332	164	12	but	but	CCONJ
ftr-332	164	13	drilling	drilling	NOUN
ftr-332	164	14	was	be	AUX
ftr-332	164	15	not	not	PART
ftr-332	164	16	commenced	commence	VERB
ftr-332	164	17	within	within	ADP
ftr-332	164	18	ninety	ninety	NUM
ftr-332	164	19	days	day	NOUN
ftr-332	164	20	after	after	ADP
ftr-332	164	21	the	the	DET
ftr-332	164	22	end	end	NOUN
ftr-332	164	23	of	of	ADP
ftr-332	164	24	1999	1999	NUM
ftr-332	164	25	.	.	PUNCT
ftr-332	165	1	the	the	DET
ftr-332	165	2	taxpayer	taxpayer	NOUN
ftr-332	165	3	deducted	deduct	VERB
ftr-332	165	4	the	the	DET
ftr-332	165	5	full	full	ADJ
ftr-332	165	6	amount	amount	NOUN
ftr-332	165	7	as	as	ADP
ftr-332	165	8	intangible	intangible	ADJ
ftr-332	165	9	drilling	drilling	NOUN
ftr-332	165	10	and	and	CCONJ
ftr-332	165	11	development	development	NOUN
ftr-332	165	12	costs	cost	NOUN
ftr-332	165	13	(	(	PUNCT
ftr-332	165	14	idc	idc	PROPN
ftr-332	165	15	)	)	PUNCT
ftr-332	165	16	under	under	ADP
ftr-332	165	17	§	§	PROPN
ftr-332	165	18	263(c	263(c	PROPN
ftr-332	165	19	)	)	PUNCT
ftr-332	165	20	in	in	ADP
ftr-332	165	21	1999	1999	NUM
ftr-332	165	22	and	and	CCONJ
ftr-332	165	23	the	the	DET
ftr-332	165	24	irs	irs	PROPN
ftr-332	165	25	disallowed	disallow	VERB
ftr-332	165	26	the	the	DET
ftr-332	165	27	deduction	deduction	NOUN
ftr-332	165	28	on	on	ADP
ftr-332	165	29	the	the	DET
ftr-332	165	30	ground	ground	NOUN
ftr-332	165	31	that	that	SCONJ
ftr-332	165	32	the	the	DET
ftr-332	165	33	economic	economic	ADJ
ftr-332	165	34	performance	performance	NOUN
ftr-332	165	35	requirement	requirement	NOUN
ftr-332	165	36	of	of	ADP
ftr-332	165	37	§	§	PROPN
ftr-332	165	38	461(h	461(h	PROPN
ftr-332	165	39	)	)	PUNCT
ftr-332	165	40	was	be	AUX
ftr-332	165	41	not	not	PART
ftr-332	165	42	satisfied	satisfied	ADJ
ftr-332	165	43	.	.	PUNCT
ftr-332	166	1	the	the	DET
ftr-332	166	2	tax	tax	NOUN
ftr-332	166	3	court	court	NOUN
ftr-332	166	4	(	(	PUNCT
ftr-332	166	5	judge	judge	PROPN
ftr-332	166	6	gustafson	gustafson	PROPN
ftr-332	166	7	)	)	PUNCT
ftr-332	166	8	held	hold	VERB
ftr-332	166	9	that	that	SCONJ
ftr-332	166	10	for	for	ADP
ftr-332	166	11	purposes	purpose	NOUN
ftr-332	166	12	of	of	ADP
ftr-332	166	13	the	the	DET
ftr-332	166	14	special	special	ADJ
ftr-332	166	15	rules	rule	NOUN
ftr-332	166	16	in	in	ADP
ftr-332	166	17	§	§	PROPN
ftr-332	166	18	461(i)(2)(a	461(i)(2)(a	NUM
ftr-332	166	19	)	)	PUNCT
ftr-332	166	20	,	,	PUNCT
ftr-332	166	21	which	which	PRON
ftr-332	166	22	provide	provide	VERB
ftr-332	166	23	ninety	ninety	NUM
ftr-332	166	24	days	day	NOUN
ftr-332	166	25	leeway	leeway	NOUN
ftr-332	166	26	after	after	SCONJ
ftr-332	166	27	the	the	DET
ftr-332	166	28	close	close	NOUN
ftr-332	166	29	of	of	ADP
ftr-332	166	30	the	the	DET
ftr-332	166	31	year	year	NOUN
ftr-332	166	32	for	for	ADP
ftr-332	166	33	economic	economic	ADJ
ftr-332	166	34	performance	performance	NOUN
ftr-332	166	35	to	to	PART
ftr-332	166	36	occur	occur	VERB
ftr-332	166	37	with	with	ADP
ftr-332	166	38	respect	respect	NOUN
ftr-332	166	39	to	to	ADP
ftr-332	166	40	drilling	drill	VERB
ftr-332	166	41	oil	oil	NOUN
ftr-332	166	42	and	and	CCONJ
ftr-332	166	43	gas	gas	NOUN
ftr-332	166	44	wells	well	NOUN
ftr-332	166	45	,	,	PUNCT
ftr-332	166	46	―drilling	―drille	VERB
ftr-332	166	47	of	of	ADP
ftr-332	166	48	the	the	DET
ftr-332	166	49	well	well	NOUN
ftr-332	166	50	commences‖	commences‖	PROPN
ftr-332	166	51	when	when	SCONJ
ftr-332	166	52	there	there	PRON
ftr-332	166	53	is	be	VERB
ftr-332	166	54	―actual	―actual	ADJ
ftr-332	166	55	penetration‖	penetration‖	NOUN
ftr-332	166	56	of	of	ADP
ftr-332	166	57	the	the	DET
ftr-332	166	58	ground	ground	NOUN
ftr-332	166	59	surface	surface	NOUN
ftr-332	166	60	in	in	ADP
ftr-332	166	61	the	the	DET
ftr-332	166	62	act	act	NOUN
ftr-332	166	63	of	of	ADP
ftr-332	166	64	drilling	drill	VERB
ftr-332	166	65	for	for	ADP
ftr-332	166	66	purposes	purpose	NOUN
ftr-332	166	67	of	of	ADP
ftr-332	166	68	spudding	spud	VERB
ftr-332	166	69	a	a	DET
ftr-332	166	70	well	well	NOUN
ftr-332	166	71	.	.	PUNCT
ftr-332	167	1	mere	mere	ADJ
ftr-332	167	2	site	site	NOUN
ftr-332	167	3	preparation	preparation	NOUN
ftr-332	167	4	is	be	AUX
ftr-332	167	5	insufficient	insufficient	ADJ
ftr-332	167	6	.	.	PUNCT
ftr-332	168	1	he	he	PRON
ftr-332	168	2	emphasized	emphasize	VERB
ftr-332	168	3	that	that	SCONJ
ftr-332	168	4	the	the	DET
ftr-332	168	5	title	title	NOUN
ftr-332	168	6	of	of	ADP
ftr-332	168	7	the	the	DET
ftr-332	168	8	provision	provision	NOUN
ftr-332	168	9	refers	refer	VERB
ftr-332	168	10	to	to	ADP
ftr-332	168	11	―spudding,‖	―spudding,‖	PROPN
ftr-332	168	12	which	which	PRON
ftr-332	168	13	webster‘s	webster‘s	ADJ
ftr-332	168	14	third	third	ADJ
ftr-332	168	15	new	new	ADJ
ftr-332	168	16	international	international	ADJ
ftr-332	168	17	dictionary	dictionary	NOUN
ftr-332	168	18	2212	2212	NUM
ftr-332	168	19	(	(	PUNCT
ftr-332	168	20	2002	2002	NUM
ftr-332	168	21	)	)	PUNCT
ftr-332	168	22	defines	define	NOUN
ftr-332	168	23	as	as	SCONJ
ftr-332	168	24	―to	―to	NOUN
ftr-332	168	25	begin	begin	VERB
ftr-332	168	26	to	to	PART
ftr-332	168	27	drill	drill	VERB
ftr-332	168	28	(	(	PUNCT
ftr-332	168	29	an	an	DET
ftr-332	168	30	oil	oil	NOUN
ftr-332	168	31	well	well	NOUN
ftr-332	168	32	)	)	PUNCT
ftr-332	168	33	by	by	ADP
ftr-332	168	34	alternately	alternately	ADV
ftr-332	168	35	raising	raise	VERB
ftr-332	168	36	and	and	CCONJ
ftr-332	168	37	releasing	release	VERB
ftr-332	168	38	a	a	DET
ftr-332	168	39	spudding	spud	VERB
ftr-332	168	40	bit	bit	NOUN
ftr-332	168	41	with	with	ADP
ftr-332	168	42	the	the	DET
ftr-332	168	43	drilling	drilling	NOUN
ftr-332	168	44	rig.‖	rig.‖	PROPN
ftr-332	168	45	thus	thus	ADV
ftr-332	168	46	,	,	PUNCT
ftr-332	168	47	the	the	DET
ftr-332	168	48	taxpayer	taxpayer	NOUN
ftr-332	168	49	did	do	AUX
ftr-332	168	50	not	not	PART
ftr-332	168	51	qualify	qualify	VERB
ftr-332	168	52	under	under	ADP
ftr-332	168	53	the	the	DET
ftr-332	168	54	special	special	ADJ
ftr-332	168	55	rule	rule	NOUN
ftr-332	168	56	.	.	PUNCT
ftr-332	169	1	furthermore	furthermore	ADV
ftr-332	169	2	,	,	PUNCT
ftr-332	169	3	the	the	DET
ftr-332	169	4	3	3	NUM
ftr-332	169	5	-	-	PUNCT
ftr-332	169	6	1/2	1/2	NUM
ftr-332	169	7	-	-	PUNCT
ftr-332	169	8	month	month	NOUN
ftr-332	169	9	rule	rule	NOUN
ftr-332	169	10	of	of	ADP
ftr-332	169	11	reg	reg	NOUN
ftr-332	169	12	.	.	PUNCT
ftr-332	170	1	§	§	PROPN
ftr-332	170	2	1.461	1.461	NUM
ftr-332	170	3	-	-	SYM
ftr-332	170	4	4(d)(6)(ii	4(d)(6)(ii	NUM
ftr-332	170	5	)	)	PUNCT
ftr-332	170	6	,	,	PUNCT
ftr-332	170	7	which	which	PRON
ftr-332	170	8	allows	allow	VERB
ftr-332	170	9	a	a	DET
ftr-332	170	10	taxpayer	taxpayer	NOUN
ftr-332	170	11	to	to	PART
ftr-332	170	12	treat	treat	VERB
ftr-332	170	13	a	a	DET
ftr-332	170	14	liability	liability	NOUN
ftr-332	170	15	as	as	ADP
ftr-332	170	16	having	having	AUX
ftr-332	170	17	been	be	AUX
ftr-332	170	18	economically	economically	ADV
ftr-332	170	19	performed	perform	VERB
ftr-332	170	20	at	at	ADP
ftr-332	170	21	the	the	DET
ftr-332	170	22	time	time	NOUN
ftr-332	170	23	of	of	ADP
ftr-332	170	24	payment	payment	NOUN
ftr-332	170	25	if	if	SCONJ
ftr-332	170	26	that	that	DET
ftr-332	170	27	taxpayer	taxpayer	NOUN
ftr-332	170	28	―reasonably	―reasonably	ADV
ftr-332	170	29	expect[ed	expect[ed	PROPN
ftr-332	170	30	]	]	PUNCT
ftr-332	170	31	the	the	PRON
ftr-332	170	32	...	...	PUNCT
ftr-332	171	1	[	[	X
ftr-332	171	2	provider	provider	NOUN
ftr-332	171	3	of	of	ADP
ftr-332	171	4	services	service	NOUN
ftr-332	171	5	]	]	PUNCT
ftr-332	171	6	to	to	PART
ftr-332	171	7	provide	provide	VERB
ftr-332	171	8	the	the	DET
ftr-332	171	9	services	service	NOUN
ftr-332	171	10	...	...	PUNCT
ftr-332	171	11	within	within	ADP
ftr-332	171	12	3	3	NUM
ftr-332	171	13	½	½	NOUN
ftr-332	171	14	months	month	NOUN
ftr-332	171	15	after	after	SCONJ
ftr-332	171	16	the	the	DET
ftr-332	171	17	date	date	NOUN
ftr-332	171	18	of	of	ADP
ftr-332	171	19	payment,‖	payment,‖	PROPN
ftr-332	171	20	did	do	AUX
ftr-332	171	21	not	not	PART
ftr-332	171	22	apply	apply	VERB
ftr-332	171	23	―because	―because	NOUN
ftr-332	171	24	,	,	PUNCT
ftr-332	171	25	in	in	ADP
ftr-332	171	26	the	the	DET
ftr-332	171	27	case	case	NOUN
ftr-332	171	28	of	of	ADP
ftr-332	171	29	an	an	DET
ftr-332	171	30	undifferentiated	undifferentiated	ADJ
ftr-332	171	31	,	,	PUNCT
ftr-332	171	32	non	non	ADJ
ftr-332	171	33	-	-	ADJ
ftr-332	171	34	severable	severable	ADJ
ftr-332	171	35	contract	contract	NOUN
ftr-332	171	36	,	,	PUNCT
ftr-332	171	37	the	the	DET
ftr-332	171	38	3	3	NUM
ftr-332	171	39	-	-	PUNCT
ftr-332	171	40	1/2	1/2	NUM
ftr-332	171	41	-	-	PUNCT
ftr-332	171	42	month	month	NOUN
ftr-332	171	43	rule	rule	NOUN
ftr-332	171	44	contemplates	contemplate	VERB
ftr-332	171	45	that	that	SCONJ
ftr-332	171	46	all	all	PRON
ftr-332	171	47	of	of	ADP
ftr-332	171	48	the	the	DET
ftr-332	171	49	services	service	NOUN
ftr-332	171	50	called	call	VERB
ftr-332	171	51	for	for	ADP
ftr-332	171	52	must	must	AUX
ftr-332	171	53	be	be	AUX
ftr-332	171	54	provided	provide	VERB
ftr-332	171	55	within	within	ADP
ftr-332	171	56	3	3	NUM
ftr-332	171	57	-	-	SYM
ftr-332	171	58	1/2	1/2	NUM
ftr-332	171	59	months	month	NOUN
ftr-332	171	60	of	of	ADP
ftr-332	171	61	payment.‖	payment.‖	ADJ
ftr-332	171	62	moreover	moreover	ADV
ftr-332	171	63	,	,	PUNCT
ftr-332	171	64	even	even	ADV
ftr-332	171	65	if	if	SCONJ
ftr-332	171	66	the	the	DET
ftr-332	171	67	3	3	NUM
ftr-332	171	68	-	-	PUNCT
ftr-332	171	69	1/2	1/2	NUM
ftr-332	171	70	-	-	PUNCT
ftr-332	171	71	month	month	NOUN
ftr-332	171	72	rule	rule	NOUN
ftr-332	171	73	applied	apply	VERB
ftr-332	171	74	to	to	PART
ftr-332	171	75	treat	treat	VERB
ftr-332	171	76	some	some	PRON
ftr-332	171	77	of	of	ADP
ftr-332	171	78	the	the	DET
ftr-332	171	79	services	service	NOUN
ftr-332	171	80	due	due	ADJ
ftr-332	171	81	under	under	ADP
ftr-332	171	82	the	the	DET
ftr-332	171	83	contract	contract	NOUN
ftr-332	171	84	as	as	ADP
ftr-332	171	85	having	having	AUX
ftr-332	171	86	been	be	AUX
ftr-332	171	87	economically	economically	ADV
ftr-332	171	88	performed	perform	VERB
ftr-332	171	89	in	in	ADP
ftr-332	171	90	1999	1999	NUM
ftr-332	171	91	,	,	PUNCT
ftr-332	171	92	the	the	DET
ftr-332	171	93	deductions	deduction	NOUN
ftr-332	171	94	allowed	allow	VERB
ftr-332	171	95	under	under	ADP
ftr-332	171	96	the	the	DET
ftr-332	171	97	3	3	NUM
ftr-332	171	98	-	-	PUNCT
ftr-332	171	99	1/2	1/2	NUM
ftr-332	171	100	-	-	PUNCT
ftr-332	171	101	month	month	NOUN
ftr-332	171	102	rule	rule	NOUN
ftr-332	171	103	were	be	AUX
ftr-332	171	104	limited	limit	VERB
ftr-332	171	105	to	to	ADP
ftr-332	171	106	payments	payment	NOUN
ftr-332	171	107	of	of	ADP
ftr-332	171	108	cash	cash	NOUN
ftr-332	171	109	or	or	CCONJ
ftr-332	171	110	cash	cash	NOUN
ftr-332	171	111	equivalents	equivalent	NOUN
ftr-332	171	112	and	and	CCONJ
ftr-332	171	113	did	do	AUX
ftr-332	171	114	not	not	PART
ftr-332	171	115	include	include	VERB
ftr-332	171	116	payments	payment	NOUN
ftr-332	171	117	made	make	VERB
ftr-332	171	118	by	by	ADP
ftr-332	171	119	notes	note	NOUN
ftr-332	171	120	.	.	PUNCT
ftr-332	172	1	finally	finally	ADV
ftr-332	172	2	,	,	PUNCT
ftr-332	172	3	judge	judge	PROPN
ftr-332	172	4	gustafson	gustafson	PROPN
ftr-332	172	5	held	hold	VERB
ftr-332	172	6	that	that	SCONJ
ftr-332	172	7	a	a	DET
ftr-332	172	8	trial	trial	NOUN
ftr-332	172	9	was	be	AUX
ftr-332	172	10	warranted	warrant	VERB
ftr-332	172	11	on	on	ADP
ftr-332	172	12	how	how	SCONJ
ftr-332	172	13	much	much	ADJ
ftr-332	172	14	of	of	ADP
ftr-332	172	15	the	the	DET
ftr-332	172	16	idc	idc	PROPN
ftr-332	172	17	was	be	AUX
ftr-332	172	18	actually	actually	ADV
ftr-332	172	19	incurred	incur	VERB
ftr-332	172	20	in	in	ADP
ftr-332	172	21	1999	1999	NUM
ftr-332	172	22	and	and	CCONJ
ftr-332	172	23	could	could	AUX
ftr-332	172	24	be	be	AUX
ftr-332	172	25	deducted	deduct	VERB
ftr-332	172	26	under	under	ADP
ftr-332	172	27	the	the	DET
ftr-332	172	28	general	general	ADJ
ftr-332	172	29	economic	economic	ADJ
ftr-332	172	30	performance	performance	NOUN
ftr-332	172	31	rule	rule	NOUN
ftr-332	172	32	of	of	ADP
ftr-332	172	33	§	§	PROPN
ftr-332	172	34	461(h	461(h	PROPN
ftr-332	172	35	)	)	PUNCT
ftr-332	172	36	.	.	PUNCT
ftr-332	173	1	ii	ii	PROPN
ftr-332	173	2	.	.	PUNCT
ftr-332	174	1	business	business	NOUN
ftr-332	174	2	income	income	NOUN
ftr-332	174	3	and	and	CCONJ
ftr-332	174	4	deductions	deduction	NOUN
ftr-332	174	5	1	1	NUM
ftr-332	174	6	.	.	PUNCT
ftr-332	175	1	this	this	DET
ftr-332	175	2	claim	claim	NOUN
ftr-332	175	3	of	of	ADP
ftr-332	175	4	a	a	DET
ftr-332	175	5	tax	tax	NOUN
ftr-332	175	6	-	-	PUNCT
ftr-332	175	7	free	free	ADJ
ftr-332	175	8	contribution	contribution	NOUN
ftr-332	175	9	to	to	ADP
ftr-332	175	10	capital	capital	NOUN
ftr-332	175	11	goes	go	VERB
ftr-332	175	12	down	down	ADP
ftr-332	175	13	in	in	ADP
ftr-332	175	14	flames	flame	NOUN
ftr-332	175	15	.	.	PUNCT
ftr-332	176	1	at&t	at&t	PROPN
ftr-332	176	2	,	,	PUNCT
ftr-332	176	3	inc	inc	PROPN
ftr-332	176	4	.	.	PROPN
ftr-332	176	5	v.	v.	PROPN
ftr-332	176	6	united	united	PROPN
ftr-332	176	7	states	states	PROPN
ftr-332	176	8	,	,	PUNCT
ftr-332	176	9	629	629	NUM
ftr-332	176	10	f.3d	f.3d	NUM
ftr-332	176	11	505	505	NUM
ftr-332	176	12	(	(	PUNCT
ftr-332	176	13	5th	5th	ADJ
ftr-332	176	14	cir	cir	NOUN
ftr-332	176	15	.	.	PUNCT
ftr-332	176	16	1/3/11	1/3/11	NUM
ftr-332	176	17	)	)	PUNCT
ftr-332	176	18	,	,	PUNCT
ftr-332	176	19	aff’g	aff’g	VERB
ftr-332	176	20	104	104	NUM
ftr-332	176	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	176	22	2009	2009	NUM
ftr-332	176	23	-	-	SYM
ftr-332	176	24	6036	6036	NUM
ftr-332	176	25	(	(	PUNCT
ftr-332	176	26	w.d	w.d	PROPN
ftr-332	176	27	.	.	PUNCT
ftr-332	177	1	tex	tex	PROPN
ftr-332	177	2	.	.	PROPN
ftr-332	177	3	7/16/09	7/16/09	NUM
ftr-332	177	4	)	)	PUNCT
ftr-332	177	5	.	.	PUNCT
ftr-332	178	1	the	the	DET
ftr-332	178	2	court	court	NOUN
ftr-332	178	3	of	of	ADP
ftr-332	178	4	appeals	appeals	PROPN
ftr-332	178	5	(	(	PUNCT
ftr-332	178	6	judge	judge	NOUN
ftr-332	178	7	dennis	dennis	PROPN
ftr-332	178	8	)	)	PUNCT
ftr-332	178	9	affirmed	affirm	VERB
ftr-332	178	10	a	a	DET
ftr-332	178	11	district	district	NOUN
ftr-332	178	12	court	court	NOUN
ftr-332	178	13	decision	decision	NOUN
ftr-332	178	14	holding	hold	VERB
ftr-332	178	15	that	that	SCONJ
ftr-332	178	16	payments	payment	NOUN
ftr-332	178	17	from	from	ADP
ftr-332	178	18	the	the	DET
ftr-332	178	19	federal	federal	ADJ
ftr-332	178	20	government	government	NOUN
ftr-332	178	21	for	for	ADP
ftr-332	178	22	universal	universal	ADJ
ftr-332	178	23	telephone	telephone	NOUN
ftr-332	178	24	access	access	NOUN
ftr-332	178	25	were	be	AUX
ftr-332	178	26	includible	includible	ADJ
ftr-332	178	27	in	in	ADP
ftr-332	178	28	income	income	NOUN
ftr-332	178	29	and	and	CCONJ
ftr-332	178	30	were	be	AUX
ftr-332	178	31	not	not	PART
ftr-332	178	32	excluded	exclude	VERB
ftr-332	178	33	under	under	ADP
ftr-332	178	34	§	§	PROPN
ftr-332	178	35	118	118	NUM
ftr-332	178	36	as	as	ADP
ftr-332	178	37	contributions	contribution	NOUN
ftr-332	178	38	to	to	ADP
ftr-332	178	39	capital	capital	NOUN
ftr-332	178	40	.	.	PUNCT
ftr-332	179	1	the	the	DET
ftr-332	179	2	payments	payment	NOUN
ftr-332	179	3	were	be	AUX
ftr-332	179	4	part	part	NOUN
ftr-332	179	5	of	of	ADP
ftr-332	179	6	state	state	NOUN
ftr-332	179	7	and	and	CCONJ
ftr-332	179	8	federally	federally	ADV
ftr-332	179	9	mandated	mandate	VERB
ftr-332	179	10	programs	program	NOUN
ftr-332	179	11	192	192	NUM
ftr-332	179	12	florida	florida	PROPN
ftr-332	179	13	tax	tax	NOUN
ftr-332	179	14	review	review	NOUN
ftr-332	180	1	[	[	X
ftr-332	180	2	vol	vol	NOUN
ftr-332	180	3	.	.	PUNCT
ftr-332	181	1	12:5	12:5	NUM
ftr-332	181	2	funded	fund	VERB
ftr-332	181	3	by	by	ADP
ftr-332	181	4	fees	fee	NOUN
ftr-332	181	5	collected	collect	VERB
ftr-332	181	6	from	from	ADP
ftr-332	181	7	telecommunications	telecommunications	NOUN
ftr-332	181	8	carriers	carrier	NOUN
ftr-332	181	9	based	base	VERB
ftr-332	181	10	on	on	ADP
ftr-332	181	11	revenues	revenue	NOUN
ftr-332	181	12	.	.	PUNCT
ftr-332	182	1	under	under	ADP
ftr-332	182	2	those	those	DET
ftr-332	182	3	programs	program	NOUN
ftr-332	182	4	,	,	PUNCT
ftr-332	182	5	payments	payment	NOUN
ftr-332	182	6	are	be	AUX
ftr-332	182	7	made	make	VERB
ftr-332	182	8	to	to	ADP
ftr-332	182	9	carriers	carrier	NOUN
ftr-332	182	10	with	with	ADP
ftr-332	182	11	high	high	ADJ
ftr-332	182	12	cost	cost	NOUN
ftr-332	182	13	obligations	obligation	NOUN
ftr-332	182	14	to	to	PART
ftr-332	182	15	provide	provide	VERB
ftr-332	182	16	universal	universal	ADJ
ftr-332	182	17	access	access	NOUN
ftr-332	182	18	to	to	ADP
ftr-332	182	19	telephone	telephone	NOUN
ftr-332	182	20	services	service	NOUN
ftr-332	182	21	.	.	PUNCT
ftr-332	183	1	the	the	DET
ftr-332	183	2	district	district	NOUN
ftr-332	183	3	court	court	NOUN
ftr-332	183	4	followed	follow	VERB
ftr-332	183	5	the	the	DET
ftr-332	183	6	decision	decision	NOUN
ftr-332	183	7	in	in	ADP
ftr-332	183	8	united	united	PROPN
ftr-332	183	9	states	states	PROPN
ftr-332	183	10	v.	v.	ADP
ftr-332	183	11	coastal	coastal	ADJ
ftr-332	183	12	utilities	utility	NOUN
ftr-332	183	13	,	,	PUNCT
ftr-332	183	14	inc	inc	PROPN
ftr-332	183	15	.	.	PROPN
ftr-332	183	16	,	,	PUNCT
ftr-332	183	17	514	514	NUM
ftr-332	183	18	f.3d	f.3d	NUM
ftr-332	183	19	1184	1184	NUM
ftr-332	183	20	(	(	PUNCT
ftr-332	183	21	11th	11th	ADJ
ftr-332	183	22	cir	cir	NOUN
ftr-332	183	23	.	.	PROPN
ftr-332	183	24	2008	2008	NUM
ftr-332	183	25	)	)	PUNCT
ftr-332	183	26	.	.	PUNCT
ftr-332	184	1	the	the	DET
ftr-332	184	2	court	court	NOUN
ftr-332	184	3	traced	trace	VERB
ftr-332	184	4	the	the	DET
ftr-332	184	5	history	history	NOUN
ftr-332	184	6	of	of	ADP
ftr-332	184	7	the	the	DET
ftr-332	184	8	exclusion	exclusion	NOUN
ftr-332	184	9	for	for	ADP
ftr-332	184	10	contributions	contribution	NOUN
ftr-332	184	11	to	to	ADP
ftr-332	184	12	the	the	DET
ftr-332	184	13	capital	capital	NOUN
ftr-332	184	14	of	of	ADP
ftr-332	184	15	a	a	DET
ftr-332	184	16	corporation	corporation	NOUN
ftr-332	184	17	,	,	PUNCT
ftr-332	184	18	ending	end	VERB
ftr-332	184	19	with	with	ADP
ftr-332	184	20	the	the	DET
ftr-332	184	21	five	five	NUM
ftr-332	184	22	characteristics	characteristic	NOUN
ftr-332	184	23	of	of	ADP
ftr-332	184	24	a	a	DET
ftr-332	184	25	nonshareholder	nonshareholder	NOUN
ftr-332	184	26	contribution	contribution	NOUN
ftr-332	184	27	to	to	ADP
ftr-332	184	28	capital	capital	NOUN
ftr-332	184	29	set	set	VERB
ftr-332	184	30	forth	forth	ADP
ftr-332	184	31	in	in	ADP
ftr-332	184	32	united	united	PROPN
ftr-332	184	33	states	states	PROPN
ftr-332	184	34	v.	v.	PROPN
ftr-332	184	35	chicago	chicago	PROPN
ftr-332	184	36	,	,	PUNCT
ftr-332	184	37	burlington	burlington	PROPN
ftr-332	184	38	&	&	CCONJ
ftr-332	184	39	quincy	quincy	PROPN
ftr-332	184	40	railroad	railroad	PROPN
ftr-332	184	41	co.	co.	PROPN
ftr-332	184	42	,	,	PUNCT
ftr-332	184	43	412	412	NUM
ftr-332	184	44	u.s	u.s	PROPN
ftr-332	184	45	.	.	PROPN
ftr-332	184	46	401	401	NUM
ftr-332	184	47	(	(	PUNCT
ftr-332	184	48	1973	1973	NUM
ftr-332	184	49	)	)	PUNCT
ftr-332	184	50	.	.	PUNCT
ftr-332	185	1	[	[	X
ftr-332	185	2	1	1	X
ftr-332	185	3	]	]	PUNCT
ftr-332	185	4	it	it	PRON
ftr-332	185	5	certainly	certainly	ADV
ftr-332	185	6	must	must	AUX
ftr-332	185	7	become	become	VERB
ftr-332	185	8	a	a	DET
ftr-332	185	9	permanent	permanent	ADJ
ftr-332	185	10	part	part	NOUN
ftr-332	185	11	of	of	ADP
ftr-332	185	12	the	the	DET
ftr-332	185	13	transferee‘s	transferee‘s	ADV
ftr-332	185	14	working	work	VERB
ftr-332	185	15	capital	capital	NOUN
ftr-332	185	16	structure	structure	NOUN
ftr-332	185	17	.	.	PUNCT
ftr-332	186	1	[	[	X
ftr-332	186	2	2	2	X
ftr-332	186	3	]	]	PUNCT
ftr-332	186	4	it	it	PRON
ftr-332	186	5	may	may	AUX
ftr-332	186	6	not	not	PART
ftr-332	186	7	be	be	AUX
ftr-332	186	8	compensation	compensation	NOUN
ftr-332	186	9	,	,	PUNCT
ftr-332	186	10	such	such	ADJ
ftr-332	186	11	as	as	ADP
ftr-332	186	12	a	a	DET
ftr-332	186	13	direct	direct	ADJ
ftr-332	186	14	payment	payment	NOUN
ftr-332	186	15	for	for	ADP
ftr-332	186	16	a	a	DET
ftr-332	186	17	specific	specific	ADJ
ftr-332	186	18	,	,	PUNCT
ftr-332	186	19	quantifiable	quantifiable	ADJ
ftr-332	186	20	service	service	NOUN
ftr-332	186	21	provided	provide	VERB
ftr-332	186	22	for	for	ADP
ftr-332	186	23	the	the	DET
ftr-332	186	24	transferor	transferor	NOUN
ftr-332	186	25	by	by	ADP
ftr-332	186	26	the	the	DET
ftr-332	186	27	transferee	transferee	NOUN
ftr-332	186	28	.	.	PUNCT
ftr-332	187	1	[	[	X
ftr-332	187	2	3	3	X
ftr-332	187	3	]	]	PUNCT
ftr-332	187	4	it	it	PRON
ftr-332	187	5	must	must	AUX
ftr-332	187	6	be	be	AUX
ftr-332	187	7	bargained	bargain	VERB
ftr-332	187	8	for	for	ADP
ftr-332	187	9	.	.	PUNCT
ftr-332	188	1	[	[	X
ftr-332	188	2	4	4	X
ftr-332	188	3	]	]	PUNCT
ftr-332	188	4	the	the	DET
ftr-332	188	5	asset	asset	NOUN
ftr-332	188	6	transferred	transfer	VERB
ftr-332	188	7	foreseeably	foreseeably	ADV
ftr-332	188	8	must	must	AUX
ftr-332	188	9	result	result	VERB
ftr-332	188	10	in	in	ADP
ftr-332	188	11	benefit	benefit	NOUN
ftr-332	188	12	to	to	ADP
ftr-332	188	13	the	the	DET
ftr-332	188	14	transferee	transferee	NOUN
ftr-332	188	15	in	in	ADP
ftr-332	188	16	an	an	DET
ftr-332	188	17	amount	amount	NOUN
ftr-332	188	18	commensurate	commensurate	ADJ
ftr-332	188	19	with	with	ADP
ftr-332	188	20	its	its	PRON
ftr-332	188	21	value	value	NOUN
ftr-332	188	22	.	.	PUNCT
ftr-332	189	1	and	and	CCONJ
ftr-332	189	2	[	[	X
ftr-332	189	3	5	5	X
ftr-332	189	4	]	]	PUNCT
ftr-332	189	5	the	the	DET
ftr-332	189	6	asset	asset	NOUN
ftr-332	189	7	ordinarily	ordinarily	ADV
ftr-332	189	8	,	,	PUNCT
ftr-332	189	9	if	if	SCONJ
ftr-332	189	10	not	not	PART
ftr-332	189	11	always	always	ADV
ftr-332	189	12	,	,	PUNCT
ftr-332	189	13	will	will	AUX
ftr-332	189	14	be	be	AUX
ftr-332	189	15	employed	employ	VERB
ftr-332	189	16	in	in	ADP
ftr-332	189	17	or	or	CCONJ
ftr-332	189	18	contribute	contribute	VERB
ftr-332	189	19	to	to	ADP
ftr-332	189	20	the	the	DET
ftr-332	189	21	production	production	NOUN
ftr-332	189	22	of	of	ADP
ftr-332	189	23	additional	additional	ADJ
ftr-332	189	24	income	income	NOUN
ftr-332	189	25	and	and	CCONJ
ftr-332	189	26	its	its	PRON
ftr-332	189	27	value	value	NOUN
ftr-332	189	28	assured	assure	VERB
ftr-332	189	29	in	in	ADP
ftr-332	189	30	that	that	DET
ftr-332	189	31	respect	respect	NOUN
ftr-332	189	32	.	.	PUNCT
ftr-332	190	1			NOUN
ftr-332	190	2	from	from	ADP
ftr-332	190	3	the	the	DET
ftr-332	190	4	supreme	supreme	PROPN
ftr-332	190	5	court	court	PROPN
ftr-332	190	6	jurisprudence	jurisprudence	NOUN
ftr-332	190	7	,	,	PUNCT
ftr-332	190	8	the	the	DET
ftr-332	190	9	court	court	NOUN
ftr-332	190	10	derived	derive	VERB
ftr-332	190	11	―three	―three	NUM
ftr-332	190	12	principles.‖	principles.‖	NOUN
ftr-332	190	13	(	(	PUNCT
ftr-332	190	14	1	1	NUM
ftr-332	190	15	)	)	PUNCT
ftr-332	190	16	whether	whether	SCONJ
ftr-332	190	17	a	a	DET
ftr-332	190	18	payment	payment	NOUN
ftr-332	190	19	to	to	ADP
ftr-332	190	20	a	a	DET
ftr-332	190	21	corporation	corporation	NOUN
ftr-332	190	22	by	by	ADP
ftr-332	190	23	a	a	DET
ftr-332	190	24	nonshareholder	nonshareholder	NOUN
ftr-332	190	25	is	be	AUX
ftr-332	190	26	income	income	NOUN
ftr-332	190	27	or	or	CCONJ
ftr-332	190	28	a	a	DET
ftr-332	190	29	capital	capital	NOUN
ftr-332	190	30	contribution	contribution	NOUN
ftr-332	190	31	is	be	AUX
ftr-332	190	32	controlled	control	VERB
ftr-332	190	33	by	by	ADP
ftr-332	190	34	the	the	DET
ftr-332	190	35	intention	intention	NOUN
ftr-332	190	36	or	or	CCONJ
ftr-332	190	37	motive	motive	NOUN
ftr-332	190	38	of	of	ADP
ftr-332	190	39	the	the	DET
ftr-332	190	40	transferor	transferor	NOUN
ftr-332	190	41	.	.	PUNCT
ftr-332	191	1	(	(	PUNCT
ftr-332	191	2	2	2	X
ftr-332	191	3	)	)	PUNCT
ftr-332	191	4	when	when	SCONJ
ftr-332	191	5	the	the	DET
ftr-332	191	6	transferor	transferor	NOUN
ftr-332	191	7	is	be	AUX
ftr-332	191	8	a	a	DET
ftr-332	191	9	governmental	governmental	ADJ
ftr-332	191	10	entity	entity	NOUN
ftr-332	191	11	,	,	PUNCT
ftr-332	191	12	its	its	PRON
ftr-332	191	13	intent	intent	NOUN
ftr-332	191	14	may	may	AUX
ftr-332	191	15	be	be	AUX
ftr-332	191	16	manifested	manifest	VERB
ftr-332	191	17	by	by	ADP
ftr-332	191	18	the	the	DET
ftr-332	191	19	laws	law	NOUN
ftr-332	191	20	or	or	CCONJ
ftr-332	191	21	regulations	regulation	NOUN
ftr-332	191	22	that	that	PRON
ftr-332	191	23	authorize	authorize	VERB
ftr-332	191	24	and	and	CCONJ
ftr-332	191	25	effectuate	effectuate	VERB
ftr-332	191	26	its	its	PRON
ftr-332	191	27	payment	payment	NOUN
ftr-332	191	28	to	to	ADP
ftr-332	191	29	the	the	DET
ftr-332	191	30	corporation	corporation	NOUN
ftr-332	191	31	.	.	PUNCT
ftr-332	192	1	(	(	PUNCT
ftr-332	192	2	3	3	X
ftr-332	192	3	)	)	PUNCT
ftr-332	192	4	also	also	ADV
ftr-332	192	5	,	,	PUNCT
ftr-332	192	6	a	a	DET
ftr-332	192	7	court	court	NOUN
ftr-332	192	8	can	can	AUX
ftr-332	192	9	determine	determine	VERB
ftr-332	192	10	that	that	SCONJ
ftr-332	192	11	a	a	DET
ftr-332	192	12	transfer	transfer	NOUN
ftr-332	192	13	was	be	AUX
ftr-332	192	14	not	not	PART
ftr-332	192	15	a	a	DET
ftr-332	192	16	capital	capital	NOUN
ftr-332	192	17	contribution	contribution	NOUN
ftr-332	192	18	if	if	SCONJ
ftr-332	192	19	it	it	PRON
ftr-332	192	20	does	do	AUX
ftr-332	192	21	not	not	PART
ftr-332	192	22	possess	possess	VERB
ftr-332	192	23	each	each	PRON
ftr-332	192	24	of	of	ADP
ftr-332	192	25	the	the	DET
ftr-332	192	26	first	first	ADJ
ftr-332	192	27	four	four	NUM
ftr-332	192	28	,	,	PUNCT
ftr-332	192	29	and	and	CCONJ
ftr-332	192	30	ordinarily	ordinarily	ADV
ftr-332	192	31	the	the	DET
ftr-332	192	32	fifth	fifth	ADJ
ftr-332	192	33	,	,	PUNCT
ftr-332	192	34	characteristics	characteristic	NOUN
ftr-332	192	35	of	of	ADP
ftr-332	192	36	capital	capital	NOUN
ftr-332	192	37	contributions	contribution	NOUN
ftr-332	192	38	that	that	PRON
ftr-332	192	39	the	the	DET
ftr-332	192	40	supreme	supreme	PROPN
ftr-332	192	41	court	court	PROPN
ftr-332	192	42	distilled	distil	VERB
ftr-332	192	43	from	from	ADP
ftr-332	192	44	its	its	PRON
ftr-332	192	45	jurisprudence	jurisprudence	NOUN
ftr-332	192	46	in	in	ADP
ftr-332	192	47	cb&q	cb&q	PROPN
ftr-332	192	48	.	.	PUNCT
ftr-332	193	1			NOUN
ftr-332	193	2	applying	apply	VERB
ftr-332	193	3	these	these	DET
ftr-332	193	4	principles	principle	NOUN
ftr-332	193	5	to	to	ADP
ftr-332	193	6	the	the	DET
ftr-332	193	7	facts	fact	NOUN
ftr-332	193	8	of	of	ADP
ftr-332	193	9	the	the	DET
ftr-332	193	10	case	case	NOUN
ftr-332	193	11	,	,	PUNCT
ftr-332	193	12	the	the	DET
ftr-332	193	13	court	court	NOUN
ftr-332	193	14	concluded	conclude	VERB
ftr-332	193	15	that	that	SCONJ
ftr-332	193	16	,	,	PUNCT
ftr-332	193	17	―either	―either	ADV
ftr-332	193	18	by	by	ADP
ftr-332	193	19	construing	construe	VERB
ftr-332	193	20	the	the	DET
ftr-332	193	21	controlling	control	VERB
ftr-332	193	22	statutes	statute	NOUN
ftr-332	193	23	and	and	CCONJ
ftr-332	193	24	regulations	regulation	NOUN
ftr-332	193	25	or	or	CCONJ
ftr-332	193	26	by	by	ADP
ftr-332	193	27	applying	apply	VERB
ftr-332	193	28	the	the	DET
ftr-332	193	29	cb&q	cb&q	ADJ
ftr-332	193	30	five	five	NUM
ftr-332	193	31	-	-	PUNCT
ftr-332	193	32	factor	factor	NOUN
ftr-332	193	33	test	test	NOUN
ftr-332	193	34	,	,	PUNCT
ftr-332	193	35	the	the	DET
ftr-332	193	36	governmental	governmental	ADJ
ftr-332	193	37	entities	entity	NOUN
ftr-332	193	38	in	in	ADP
ftr-332	193	39	making	make	VERB
ftr-332	193	40	universal	universal	ADJ
ftr-332	193	41	service	service	NOUN
ftr-332	193	42	payments	payment	NOUN
ftr-332	193	43	to	to	ADP
ftr-332	193	44	at&t	at&t	PROPN
ftr-332	193	45	did	do	AUX
ftr-332	193	46	not	not	PART
ftr-332	193	47	intend	intend	VERB
ftr-332	193	48	to	to	PART
ftr-332	193	49	make	make	VERB
ftr-332	193	50	capital	capital	NOUN
ftr-332	193	51	contributions	contribution	NOUN
ftr-332	193	52	to	to	ADP
ftr-332	193	53	at&t	at&t	PROPN
ftr-332	193	54	;	;	PUNCT
ftr-332	193	55	and	and	CCONJ
ftr-332	193	56	thus	thus	ADV
ftr-332	193	57	,	,	PUNCT
ftr-332	193	58	that	that	SCONJ
ftr-332	193	59	the	the	DET
ftr-332	193	60	payments	payment	NOUN
ftr-332	193	61	were	be	AUX
ftr-332	193	62	income	income	NOUN
ftr-332	193	63	to	to	ADP
ftr-332	193	64	at&t.‖	at&t.‖	PROPN
ftr-332	193	65	under	under	ADP
ftr-332	193	66	the	the	DET
ftr-332	193	67	statutes	statute	NOUN
ftr-332	193	68	authorizing	authorize	VERB
ftr-332	193	69	the	the	DET
ftr-332	193	70	payments	payment	NOUN
ftr-332	193	71	,	,	PUNCT
ftr-332	193	72	the	the	DET
ftr-332	193	73	administrative	administrative	ADJ
ftr-332	193	74	implementation	implementation	NOUN
ftr-332	193	75	in	in	ADP
ftr-332	193	76	regulations	regulation	NOUN
ftr-332	193	77	,	,	PUNCT
ftr-332	193	78	the	the	DET
ftr-332	193	79	payments	payment	NOUN
ftr-332	193	80	―were	―were	ADV
ftr-332	193	81	not	not	PART
ftr-332	193	82	intended	intend	VERB
ftr-332	193	83	to	to	PART
ftr-332	193	84	be	be	AUX
ftr-332	193	85	capital	capital	NOUN
ftr-332	193	86	contributions	contribution	NOUN
ftr-332	193	87	to	to	ADP
ftr-332	193	88	at&t	at&t	PROPN
ftr-332	193	89	,	,	PUNCT
ftr-332	193	90	but	but	CCONJ
ftr-332	193	91	to	to	PART
ftr-332	193	92	be	be	AUX
ftr-332	193	93	supplements	supplement	NOUN
ftr-332	193	94	to	to	ADP
ftr-332	193	95	at&t‘s	at&t‘s	PROPN
ftr-332	193	96	gross	gross	ADJ
ftr-332	193	97	income	income	NOUN
ftr-332	193	98	to	to	PART
ftr-332	193	99	enable	enable	VERB
ftr-332	193	100	it	it	PRON
ftr-332	193	101	to	to	PART
ftr-332	193	102	provide	provide	VERB
ftr-332	193	103	universal	universal	ADJ
ftr-332	193	104	service	service	NOUN
ftr-332	193	105	programs	program	NOUN
ftr-332	193	106	while	while	SCONJ
ftr-332	193	107	meeting	meet	VERB
ftr-332	193	108	competition	competition	NOUN
ftr-332	193	109	...	...	PUNCT
ftr-332	194	1	.‖	.‖	NOUN
ftr-332	194	2	the	the	DET
ftr-332	194	3	payments	payment	NOUN
ftr-332	194	4	―were	―were	ADP
ftr-332	194	5	compensation	compensation	NOUN
ftr-332	194	6	to	to	ADP
ftr-332	194	7	at&t	at&t	PROPN
ftr-332	194	8	for	for	ADP
ftr-332	194	9	the	the	DET
ftr-332	194	10	specific	specific	ADJ
ftr-332	194	11	and	and	CCONJ
ftr-332	194	12	quantifiable	quantifiable	ADJ
ftr-332	194	13	services	service	NOUN
ftr-332	194	14	it	it	PRON
ftr-332	194	15	performed	perform	VERB
ftr-332	194	16	for	for	ADP
ftr-332	194	17	high	high	ADJ
ftr-332	194	18	-	-	PUNCT
ftr-332	194	19	cost	cost	NOUN
ftr-332	194	20	and	and	CCONJ
ftr-332	194	21	lower	low	ADJ
ftr-332	194	22	-	-	PUNCT
ftr-332	194	23	income	income	NOUN
ftr-332	194	24	users	user	NOUN
ftr-332	194	25	as	as	ADV
ftr-332	194	26	well	well	ADV
ftr-332	194	27	as	as	ADP
ftr-332	194	28	for	for	ADP
ftr-332	194	29	developing	develop	VERB
ftr-332	194	30	and	and	CCONJ
ftr-332	194	31	maintaining	maintain	VERB
ftr-332	194	32	universal	universal	ADJ
ftr-332	194	33	service	service	NOUN
ftr-332	194	34	...	...	PUNCT
ftr-332	195	1	.‖	.‖	SYM
ftr-332	196	1	furthermore	furthermore	ADV
ftr-332	196	2	,	,	PUNCT
ftr-332	196	3	the	the	DET
ftr-332	196	4	2012	2012	NUM
ftr-332	196	5	]	]	PUNCT
ftr-332	196	6	recent	recent	ADJ
ftr-332	196	7	developments	development	NOUN
ftr-332	196	8	in	in	ADP
ftr-332	196	9	federal	federal	ADJ
ftr-332	196	10	income	income	NOUN
ftr-332	196	11	taxation	taxation	NOUN
ftr-332	196	12	193	193	NUM
ftr-332	196	13	payments	payment	NOUN
ftr-332	196	14	did	do	AUX
ftr-332	196	15	not	not	PART
ftr-332	196	16	become	become	VERB
ftr-332	196	17	―a	―a	NOUN
ftr-332	196	18	permanent	permanent	ADJ
ftr-332	196	19	part	part	NOUN
ftr-332	196	20	of	of	ADP
ftr-332	196	21	at&t‘s	at&t‘s	NOUN
ftr-332	196	22	working	work	VERB
ftr-332	196	23	capital	capital	NOUN
ftr-332	196	24	structure	structure	NOUN
ftr-332	196	25	,	,	PUNCT
ftr-332	196	26	as	as	SCONJ
ftr-332	196	27	is	be	AUX
ftr-332	196	28	demanded	demand	VERB
ftr-332	196	29	by	by	ADP
ftr-332	196	30	the	the	DET
ftr-332	196	31	first	first	ADJ
ftr-332	196	32	cb&q	cb&q	PROPN
ftr-332	196	33	requirement.‖	requirement.‖	NOUN
ftr-332	196	34	a.	a.	NOUN
ftr-332	196	35	and	and	CCONJ
ftr-332	196	36	the	the	DET
ftr-332	196	37	beat	beat	NOUN
ftr-332	196	38	goes	go	VERB
ftr-332	196	39	on	on	ADP
ftr-332	196	40	.	.	PUNCT
ftr-332	197	1	sprint	sprint	NOUN
ftr-332	197	2	nextel	nextel	PROPN
ftr-332	197	3	corporation	corporation	PROPN
ftr-332	197	4	v.	v.	PROPN
ftr-332	197	5	united	united	PROPN
ftr-332	197	6	states	states	PROPN
ftr-332	197	7	,	,	PUNCT
ftr-332	197	8	779	779	NUM
ftr-332	197	9	f.	f.	PROPN
ftr-332	197	10	supp	supp	PROPN
ftr-332	197	11	.	.	PUNCT
ftr-332	198	1	2d	2d	NOUN
ftr-332	198	2	1184	1184	NUM
ftr-332	198	3	(	(	PUNCT
ftr-332	198	4	d.	d.	PROPN
ftr-332	198	5	kan	kan	PROPN
ftr-332	198	6	.	.	PUNCT
ftr-332	199	1	3/4/11	3/4/11	NUM
ftr-332	199	2	)	)	PUNCT
ftr-332	199	3	.	.	PUNCT
ftr-332	200	1	payments	payment	NOUN
ftr-332	200	2	from	from	ADP
ftr-332	200	3	the	the	DET
ftr-332	200	4	fcc	fcc	PROPN
ftr-332	200	5	high	high	ADJ
ftr-332	200	6	cost	cost	NOUN
ftr-332	200	7	program	program	NOUN
ftr-332	200	8	to	to	PART
ftr-332	200	9	make	make	VERB
ftr-332	200	10	available	available	ADJ
ftr-332	200	11	communications	communication	NOUN
ftr-332	200	12	services	service	NOUN
ftr-332	200	13	in	in	ADP
ftr-332	200	14	high	high	ADJ
ftr-332	200	15	cost	cost	NOUN
ftr-332	200	16	areas	area	NOUN
ftr-332	200	17	were	be	AUX
ftr-332	200	18	not	not	PART
ftr-332	200	19	excluded	exclude	VERB
ftr-332	200	20	nonshareholder	nonshareholder	NOUN
ftr-332	200	21	contributions	contribution	NOUN
ftr-332	200	22	to	to	ADP
ftr-332	200	23	capital	capital	NOUN
ftr-332	200	24	.	.	PUNCT
ftr-332	201	1	2	2	X
ftr-332	201	2	.	.	X
ftr-332	201	3	a	a	DET
ftr-332	201	4	give	give	NOUN
ftr-332	201	5	on	on	ADP
ftr-332	201	6	§	§	PROPN
ftr-332	201	7	118	118	NUM
ftr-332	201	8	for	for	ADP
ftr-332	201	9	corporations	corporation	NOUN
ftr-332	201	10	,	,	PUNCT
ftr-332	201	11	but	but	CCONJ
ftr-332	201	12	the	the	DET
ftr-332	201	13	irs	irs	PROPN
ftr-332	201	14	carefully	carefully	ADV
ftr-332	201	15	limits	limit	VERB
ftr-332	201	16	it	it	PRON
ftr-332	201	17	to	to	ADP
ftr-332	201	18	corporations	corporation	NOUN
ftr-332	201	19	.	.	PUNCT
ftr-332	202	1	rev	rev	PROPN
ftr-332	202	2	.	.	PROPN
ftr-332	202	3	proc	proc	PROPN
ftr-332	202	4	.	.	PUNCT
ftr-332	203	1	2011	2011	NUM
ftr-332	203	2	-	-	SYM
ftr-332	203	3	30	30	NUM
ftr-332	203	4	,	,	PUNCT
ftr-332	203	5	2011	2011	NUM
ftr-332	203	6	-	-	SYM
ftr-332	203	7	21	21	NUM
ftr-332	203	8	i.r.b	i.r.b	NOUN
ftr-332	203	9	.	.	PUNCT
ftr-332	204	1	802	802	NUM
ftr-332	204	2	(	(	PUNCT
ftr-332	204	3	4/14/11	4/14/11	NUM
ftr-332	204	4	)	)	PUNCT
ftr-332	204	5	.	.	PUNCT
ftr-332	205	1	the	the	DET
ftr-332	205	2	irs	irs	PROPN
ftr-332	205	3	will	will	AUX
ftr-332	205	4	not	not	PART
ftr-332	205	5	challenge	challenge	VERB
ftr-332	205	6	a	a	DET
ftr-332	205	7	corporate	corporate	ADJ
ftr-332	205	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	205	9	treatment	treatment	NOUN
ftr-332	205	10	of	of	ADP
ftr-332	205	11	an	an	DET
ftr-332	205	12	award	award	NOUN
ftr-332	205	13	from	from	ADP
ftr-332	205	14	the	the	DET
ftr-332	205	15	department	department	NOUN
ftr-332	205	16	of	of	ADP
ftr-332	205	17	energy	energy	NOUN
ftr-332	205	18	under	under	ADP
ftr-332	205	19	various	various	ADJ
ftr-332	205	20	programs	program	NOUN
ftr-332	205	21	for	for	ADP
ftr-332	205	22	clean	clean	ADJ
ftr-332	205	23	coal	coal	NOUN
ftr-332	205	24	energy	energy	NOUN
ftr-332	205	25	and	and	CCONJ
ftr-332	205	26	carbon	carbon	NOUN
ftr-332	205	27	recapture	recapture	NOUN
ftr-332	205	28	,	,	PUNCT
ftr-332	205	29	ccpi	ccpi	ADV
ftr-332	205	30	round	round	VERB
ftr-332	205	31	3	3	NUM
ftr-332	205	32	,	,	PUNCT
ftr-332	205	33	iccs	iccs	NOUN
ftr-332	205	34	,	,	PUNCT
ftr-332	205	35	or	or	CCONJ
ftr-332	205	36	futuregen	futuregen	NOUN
ftr-332	205	37	2.0	2.0	NUM
ftr-332	205	38	,	,	PUNCT
ftr-332	205	39	as	as	ADP
ftr-332	205	40	a	a	DET
ftr-332	205	41	nonshareholder	nonshareholder	NOUN
ftr-332	205	42	contribution	contribution	NOUN
ftr-332	205	43	to	to	ADP
ftr-332	205	44	the	the	DET
ftr-332	205	45	capital	capital	NOUN
ftr-332	205	46	of	of	ADP
ftr-332	205	47	the	the	DET
ftr-332	205	48	corporation	corporation	NOUN
ftr-332	205	49	under	under	ADP
ftr-332	205	50	§	§	PROPN
ftr-332	205	51	118(a	118(a	PROPN
ftr-332	205	52	)	)	PUNCT
ftr-332	205	53	of	of	ADP
ftr-332	205	54	the	the	DET
ftr-332	205	55	code	code	NOUN
ftr-332	205	56	if	if	SCONJ
ftr-332	205	57	the	the	DET
ftr-332	205	58	corporate	corporate	ADJ
ftr-332	205	59	taxpayer	taxpayer	NOUN
ftr-332	205	60	properly	properly	ADV
ftr-332	205	61	reduces	reduce	VERB
ftr-332	205	62	the	the	DET
ftr-332	205	63	basis	basis	NOUN
ftr-332	205	64	of	of	ADP
ftr-332	205	65	its	its	PRON
ftr-332	205	66	property	property	NOUN
ftr-332	205	67	under	under	ADP
ftr-332	205	68	§	§	PROPN
ftr-332	205	69	362(c)(2	362(c)(2	NUM
ftr-332	205	70	)	)	PUNCT
ftr-332	205	71	and	and	CCONJ
ftr-332	205	72	the	the	DET
ftr-332	205	73	regulations	regulation	NOUN
ftr-332	205	74	.	.	PUNCT
ftr-332	206	1	3	3	X
ftr-332	206	2	.	.	X
ftr-332	206	3	transparent	transparent	ADJ
ftr-332	206	4	insolvency	insolvency	NOUN
ftr-332	206	5	for	for	ADP
ftr-332	206	6	disregarded	disregarded	ADJ
ftr-332	206	7	entities	entity	NOUN
ftr-332	206	8	.	.	PUNCT
ftr-332	207	1	reg–154159–09	reg–154159–09	PROPN
ftr-332	207	2	,	,	PUNCT
ftr-332	207	3	guidance	guidance	VERB
ftr-332	207	4	under	under	ADP
ftr-332	207	5	section	section	NOUN
ftr-332	207	6	108(a	108(a	NUM
ftr-332	207	7	)	)	PUNCT
ftr-332	207	8	concerning	concern	VERB
ftr-332	207	9	the	the	DET
ftr-332	207	10	exclusion	exclusion	NOUN
ftr-332	207	11	of	of	ADP
ftr-332	207	12	section	section	NOUN
ftr-332	207	13	61(a)(12	61(a)(12	NUM
ftr-332	207	14	)	)	PUNCT
ftr-332	207	15	discharge	discharge	NOUN
ftr-332	207	16	of	of	ADP
ftr-332	207	17	indebtedness	indebtedness	NOUN
ftr-332	207	18	income	income	NOUN
ftr-332	207	19	of	of	ADP
ftr-332	207	20	a	a	DET
ftr-332	207	21	grantor	grantor	NOUN
ftr-332	207	22	trust	trust	NOUN
ftr-332	207	23	or	or	CCONJ
ftr-332	207	24	a	a	DET
ftr-332	207	25	disregarded	disregarded	ADJ
ftr-332	207	26	entity	entity	NOUN
ftr-332	207	27	,	,	PUNCT
ftr-332	207	28	76	76	NUM
ftr-332	207	29	f.r	f.r	NOUN
ftr-332	207	30	.	.	NOUN
ftr-332	207	31	20593	20593	NUM
ftr-332	207	32	(	(	PUNCT
ftr-332	207	33	4/13/11	4/13/11	PROPN
ftr-332	207	34	)	)	PUNCT
ftr-332	207	35	.	.	PUNCT
ftr-332	208	1	prop	prop	NOUN
ftr-332	208	2	.	.	PUNCT
ftr-332	209	1	reg	reg	PROPN
ftr-332	209	2	.	.	PUNCT
ftr-332	210	1	§	§	PROPN
ftr-332	210	2	1.108	1.108	NUM
ftr-332	210	3	-	-	SYM
ftr-332	210	4	9	9	NUM
ftr-332	210	5	would	would	AUX
ftr-332	210	6	provide	provide	VERB
ftr-332	210	7	that	that	PRON
ftr-332	210	8	,	,	PUNCT
ftr-332	210	9	for	for	ADP
ftr-332	210	10	purposes	purpose	NOUN
ftr-332	210	11	of	of	ADP
ftr-332	210	12	applying	apply	VERB
ftr-332	210	13	§	§	PROPN
ftr-332	210	14	108(a)(1)(a	108(a)(1)(a	NUM
ftr-332	210	15	)	)	PUNCT
ftr-332	210	16	and	and	CCONJ
ftr-332	210	17	(	(	PUNCT
ftr-332	210	18	b	b	NOUN
ftr-332	210	19	)	)	PUNCT
ftr-332	210	20	,	,	PUNCT
ftr-332	210	21	the	the	DET
ftr-332	210	22	bankruptcy	bankruptcy	NOUN
ftr-332	210	23	and	and	CCONJ
ftr-332	210	24	insolvency	insolvency	NOUN
ftr-332	210	25	exclusions	exclusion	NOUN
ftr-332	210	26	,	,	PUNCT
ftr-332	210	27	to	to	PART
ftr-332	210	28	discharge	discharge	VERB
ftr-332	210	29	of	of	ADP
ftr-332	210	30	indebtedness	indebtedness	NOUN
ftr-332	210	31	income	income	NOUN
ftr-332	210	32	of	of	ADP
ftr-332	210	33	a	a	DET
ftr-332	210	34	grantor	grantor	NOUN
ftr-332	210	35	trust	trust	NOUN
ftr-332	210	36	or	or	CCONJ
ftr-332	210	37	a	a	DET
ftr-332	210	38	disregarded	disregarded	ADJ
ftr-332	210	39	entity	entity	NOUN
ftr-332	210	40	,	,	PUNCT
ftr-332	210	41	the	the	DET
ftr-332	210	42	term	term	NOUN
ftr-332	210	43	taxpayer	taxpayer	NOUN
ftr-332	210	44	,	,	PUNCT
ftr-332	210	45	as	as	SCONJ
ftr-332	210	46	used	use	VERB
ftr-332	210	47	in	in	ADP
ftr-332	210	48	§	§	PROPN
ftr-332	210	49	108(a)(1	108(a)(1	NUM
ftr-332	210	50	)	)	PUNCT
ftr-332	210	51	and	and	CCONJ
ftr-332	210	52	(	(	PUNCT
ftr-332	210	53	d)(1	d)(1	NOUN
ftr-332	210	54	)	)	PUNCT
ftr-332	210	55	through	through	ADP
ftr-332	210	56	(	(	PUNCT
ftr-332	210	57	3	3	NUM
ftr-332	210	58	)	)	PUNCT
ftr-332	210	59	,	,	PUNCT
ftr-332	210	60	refers	refer	VERB
ftr-332	210	61	to	to	ADP
ftr-332	210	62	the	the	DET
ftr-332	210	63	owner(s	owner(s	NOUN
ftr-332	210	64	)	)	PUNCT
ftr-332	210	65	of	of	ADP
ftr-332	210	66	the	the	DET
ftr-332	210	67	grantor	grantor	NOUN
ftr-332	210	68	trust	trust	NOUN
ftr-332	210	69	or	or	CCONJ
ftr-332	210	70	disregarded	disregard	VERB
ftr-332	210	71	entity	entity	NOUN
ftr-332	210	72	.	.	PUNCT
ftr-332	211	1	4	4	X
ftr-332	211	2	.	.	X
ftr-332	211	3	mr	mr	PROPN
ftr-332	211	4	.	.	PROPN
ftr-332	211	5	wood	wood	PROPN
ftr-332	211	6	’s	’s	PART
ftr-332	211	7	stealing	stealing	NOUN
ftr-332	211	8	from	from	ADP
ftr-332	211	9	his	his	PRON
ftr-332	211	10	employer	employer	NOUN
ftr-332	211	11	for	for	ADP
ftr-332	211	12	the	the	DET
ftr-332	211	13	benefit	benefit	NOUN
ftr-332	211	14	of	of	ADP
ftr-332	211	15	woodie	woodie	PROPN
ftr-332	211	16	’s	’s	PART
ftr-332	211	17	market	market	PROPN
ftr-332	211	18	,	,	PUNCT
ftr-332	211	19	inc	inc	PROPN
ftr-332	211	20	.	.	PROPN
ftr-332	211	21	is	be	AUX
ftr-332	211	22	income	income	NOUN
ftr-332	211	23	to	to	ADP
ftr-332	211	24	wood	wood	NOUN
ftr-332	211	25	.	.	PUNCT
ftr-332	212	1	wood	wood	NOUN
ftr-332	212	2	v.	v.	ADP
ftr-332	212	3	commissioner	commissioner	PROPN
ftr-332	212	4	,	,	PUNCT
ftr-332	212	5	t.c	t.c	PROPN
ftr-332	212	6	.	.	PROPN
ftr-332	212	7	memo	memo	NOUN
ftr-332	212	8	.	.	PUNCT
ftr-332	213	1	2011	2011	NUM
ftr-332	213	2	-	-	SYM
ftr-332	213	3	190	190	NUM
ftr-332	213	4	(	(	PUNCT
ftr-332	213	5	8/10/11	8/10/11	NUM
ftr-332	213	6	)	)	PUNCT
ftr-332	213	7	.	.	PUNCT
ftr-332	214	1	mr	mr	PROPN
ftr-332	214	2	.	.	PROPN
ftr-332	214	3	wood	wood	PROPN
ftr-332	214	4	embezzled	embezzle	VERB
ftr-332	214	5	funds	fund	NOUN
ftr-332	214	6	from	from	ADP
ftr-332	214	7	the	the	DET
ftr-332	214	8	overhead	overhead	ADJ
ftr-332	214	9	door	door	NOUN
ftr-332	214	10	company	company	NOUN
ftr-332	214	11	where	where	SCONJ
ftr-332	214	12	he	he	PRON
ftr-332	214	13	was	be	AUX
ftr-332	214	14	general	general	ADJ
ftr-332	214	15	manager	manager	NOUN
ftr-332	214	16	and	and	CCONJ
ftr-332	214	17	used	use	VERB
ftr-332	214	18	the	the	DET
ftr-332	214	19	money	money	NOUN
ftr-332	214	20	for	for	ADP
ftr-332	214	21	personal	personal	ADJ
ftr-332	214	22	expenses	expense	NOUN
ftr-332	214	23	and	and	CCONJ
ftr-332	214	24	operating	operate	VERB
ftr-332	214	25	money	money	NOUN
ftr-332	214	26	for	for	ADP
ftr-332	214	27	woodie‘s	woodie‘s	PROPN
ftr-332	214	28	market	market	NOUN
ftr-332	214	29	,	,	PUNCT
ftr-332	214	30	inc	inc	PROPN
ftr-332	214	31	.	.	PROPN
ftr-332	214	32	,	,	PUNCT
ftr-332	214	33	owned	own	VERB
ftr-332	214	34	and	and	CCONJ
ftr-332	214	35	operated	operate	VERB
ftr-332	214	36	by	by	ADP
ftr-332	214	37	wood	wood	NOUN
ftr-332	214	38	and	and	CCONJ
ftr-332	214	39	his	his	PRON
ftr-332	214	40	wife	wife	NOUN
ftr-332	214	41	.	.	PUNCT
ftr-332	215	1	the	the	DET
ftr-332	215	2	court	court	NOUN
ftr-332	215	3	(	(	PUNCT
ftr-332	215	4	judge	judge	NOUN
ftr-332	215	5	goeke	goeke	ADJ
ftr-332	215	6	)	)	PUNCT
ftr-332	215	7	rejected	reject	VERB
ftr-332	215	8	the	the	DET
ftr-332	215	9	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	215	10	assertion	assertion	NOUN
ftr-332	215	11	that	that	SCONJ
ftr-332	215	12	because	because	SCONJ
ftr-332	215	13	checks	check	NOUN
ftr-332	215	14	were	be	AUX
ftr-332	215	15	written	write	VERB
ftr-332	215	16	on	on	ADP
ftr-332	215	17	the	the	DET
ftr-332	215	18	overhead	overhead	ADJ
ftr-332	215	19	door	door	NOUN
ftr-332	215	20	company	company	NOUN
ftr-332	215	21	account	account	VERB
ftr-332	215	22	to	to	ADP
ftr-332	215	23	woodie‘s	woodie‘s	VERB
ftr-332	215	24	market	market	NOUN
ftr-332	215	25	the	the	DET
ftr-332	215	26	income	income	NOUN
ftr-332	215	27	was	be	AUX
ftr-332	215	28	taxable	taxable	ADJ
ftr-332	215	29	to	to	ADP
ftr-332	215	30	the	the	DET
ftr-332	215	31	market	market	NOUN
ftr-332	215	32	rather	rather	ADV
ftr-332	215	33	than	than	ADP
ftr-332	215	34	taxpayer	taxpayer	NOUN
ftr-332	215	35	personally	personally	ADV
ftr-332	215	36	.	.	PUNCT
ftr-332	216	1	the	the	DET
ftr-332	216	2	court	court	NOUN
ftr-332	216	3	concluded	conclude	VERB
ftr-332	216	4	that	that	SCONJ
ftr-332	216	5	because	because	SCONJ
ftr-332	216	6	the	the	DET
ftr-332	216	7	taxpayer	taxpayer	NOUN
ftr-332	216	8	had	have	VERB
ftr-332	216	9	control	control	NOUN
ftr-332	216	10	over	over	ADP
ftr-332	216	11	the	the	DET
ftr-332	216	12	funds	fund	NOUN
ftr-332	216	13	and	and	CCONJ
ftr-332	216	14	determined	determine	VERB
ftr-332	216	15	their	their	PRON
ftr-332	216	16	use	use	NOUN
ftr-332	216	17	,	,	PUNCT
ftr-332	216	18	the	the	DET
ftr-332	216	19	embezzled	embezzle	VERB
ftr-332	216	20	money	money	NOUN
ftr-332	216	21	was	be	AUX
ftr-332	216	22	includable	includable	ADJ
ftr-332	216	23	in	in	ADP
ftr-332	216	24	the	the	DET
ftr-332	216	25	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	216	26	gross	gross	ADJ
ftr-332	216	27	income	income	NOUN
ftr-332	216	28	.	.	PUNCT
ftr-332	217	1	the	the	DET
ftr-332	217	2	court	court	NOUN
ftr-332	217	3	pointed	point	VERB
ftr-332	217	4	out	out	ADP
ftr-332	217	5	that	that	SCONJ
ftr-332	217	6	the	the	DET
ftr-332	217	7	taxpayer	taxpayer	NOUN
ftr-332	217	8	confused	confuse	VERB
ftr-332	217	9	how	how	SCONJ
ftr-332	217	10	the	the	DET
ftr-332	217	11	money	money	NOUN
ftr-332	217	12	was	be	AUX
ftr-332	217	13	spent	spend	VERB
ftr-332	217	14	with	with	ADP
ftr-332	217	15	how	how	SCONJ
ftr-332	217	16	the	the	DET
ftr-332	217	17	money	money	NOUN
ftr-332	217	18	was	be	AUX
ftr-332	217	19	acquired	acquire	VERB
ftr-332	217	20	.	.	PUNCT
ftr-332	218	1	the	the	DET
ftr-332	218	2	court	court	NOUN
ftr-332	218	3	also	also	ADV
ftr-332	218	4	rejected	reject	VERB
ftr-332	218	5	the	the	DET
ftr-332	218	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	218	7	argument	argument	NOUN
ftr-332	218	8	that	that	SCONJ
ftr-332	218	9	the	the	DET
ftr-332	218	10	embezzled	embezzle	VERB
ftr-332	218	11	funds	fund	NOUN
ftr-332	218	12	were	be	AUX
ftr-332	218	13	a	a	DET
ftr-332	218	14	contribution	contribution	NOUN
ftr-332	218	15	to	to	ADP
ftr-332	218	16	capital	capital	NOUN
ftr-332	218	17	of	of	ADP
ftr-332	218	18	the	the	DET
ftr-332	218	19	market	market	NOUN
ftr-332	218	20	.	.	PUNCT
ftr-332	219	1	using	use	VERB
ftr-332	219	2	stolen	steal	VERB
ftr-332	219	3	funds	fund	NOUN
ftr-332	219	4	as	as	ADP
ftr-332	219	5	a	a	DET
ftr-332	219	6	contribution	contribution	NOUN
ftr-332	219	7	to	to	ADP
ftr-332	219	8	capital	capital	NOUN
ftr-332	219	9	did	do	AUX
ftr-332	219	10	not	not	PART
ftr-332	219	11	relieve	relieve	VERB
ftr-332	219	12	the	the	DET
ftr-332	219	13	taxpayers	taxpayer	NOUN
ftr-332	219	14	of	of	ADP
ftr-332	219	15	their	their	PRON
ftr-332	219	16	liability	liability	NOUN
ftr-332	219	17	to	to	PART
ftr-332	219	18	report	report	VERB
ftr-332	219	19	the	the	DET
ftr-332	219	20	income	income	NOUN
ftr-332	219	21	.	.	PUNCT
ftr-332	220	1	194	194	NUM
ftr-332	220	2	florida	florida	PROPN
ftr-332	220	3	tax	tax	NOUN
ftr-332	220	4	review	review	NOUN
ftr-332	221	1	[	[	X
ftr-332	221	2	vol	vol	NOUN
ftr-332	221	3	.	.	PUNCT
ftr-332	222	1	12:5	12:5	NUM
ftr-332	222	2	5	5	NUM
ftr-332	222	3	.	.	PUNCT
ftr-332	222	4	negotiated	negotiate	VERB
ftr-332	222	5	allocations	allocation	NOUN
ftr-332	222	6	characterizing	characterize	VERB
ftr-332	222	7	damages	damage	NOUN
ftr-332	222	8	received	receive	VERB
ftr-332	222	9	pursuant	pursuant	ADV
ftr-332	222	10	to	to	ADP
ftr-332	222	11	a	a	DET
ftr-332	222	12	settlement	settlement	NOUN
ftr-332	222	13	have	have	VERB
ftr-332	222	14	to	to	PART
ftr-332	222	15	be	be	AUX
ftr-332	222	16	based	base	VERB
ftr-332	222	17	on	on	ADP
ftr-332	222	18	fact	fact	NOUN
ftr-332	222	19	to	to	PART
ftr-332	222	20	be	be	AUX
ftr-332	222	21	respected	respect	VERB
ftr-332	222	22	.	.	PUNCT
ftr-332	223	1	healthpoint	healthpoint	PROPN
ftr-332	223	2	,	,	PUNCT
ftr-332	223	3	ltd	ltd	PROPN
ftr-332	223	4	v.	v.	PROPN
ftr-332	223	5	commissioner	commissioner	PROPN
ftr-332	223	6	,	,	PUNCT
ftr-332	223	7	t.c	t.c	PROPN
ftr-332	223	8	.	.	PROPN
ftr-332	223	9	memo	memo	NOUN
ftr-332	223	10	.	.	PUNCT
ftr-332	224	1	2011	2011	NUM
ftr-332	224	2	-	-	SYM
ftr-332	224	3	241	241	NUM
ftr-332	224	4	(	(	PUNCT
ftr-332	224	5	10/3/11	10/3/11	NUM
ftr-332	224	6	)	)	PUNCT
ftr-332	224	7	.	.	PUNCT
ftr-332	225	1	in	in	ADP
ftr-332	225	2	two	two	NUM
ftr-332	225	3	different	different	ADJ
ftr-332	225	4	cases	case	NOUN
ftr-332	225	5	healthpoint	healthpoint	NOUN
ftr-332	225	6	sued	sue	VERB
ftr-332	225	7	ethex	ethex	PROPN
ftr-332	225	8	for	for	ADP
ftr-332	225	9	false	false	ADJ
ftr-332	225	10	advertising	advertising	NOUN
ftr-332	225	11	,	,	PUNCT
ftr-332	225	12	unfair	unfair	ADJ
ftr-332	225	13	competition	competition	NOUN
ftr-332	225	14	,	,	PUNCT
ftr-332	225	15	and	and	CCONJ
ftr-332	225	16	trademark	trademark	NOUN
ftr-332	225	17	dilution	dilution	NOUN
ftr-332	225	18	under	under	ADP
ftr-332	225	19	the	the	DET
ftr-332	225	20	lanham	lanham	PROPN
ftr-332	225	21	act	act	NOUN
ftr-332	225	22	and	and	CCONJ
ftr-332	225	23	unfair	unfair	ADJ
ftr-332	225	24	competition	competition	NOUN
ftr-332	225	25	,	,	PUNCT
ftr-332	225	26	misappropriation	misappropriation	NOUN
ftr-332	225	27	,	,	PUNCT
ftr-332	225	28	business	business	NOUN
ftr-332	225	29	disparagement	disparagement	NOUN
ftr-332	225	30	under	under	ADP
ftr-332	225	31	state	state	NOUN
ftr-332	225	32	law	law	NOUN
ftr-332	225	33	,	,	PUNCT
ftr-332	225	34	and	and	CCONJ
ftr-332	225	35	theft	theft	NOUN
ftr-332	225	36	of	of	ADP
ftr-332	225	37	trade	trade	NOUN
ftr-332	225	38	secrets	secret	NOUN
ftr-332	225	39	,	,	PUNCT
ftr-332	225	40	in	in	ADP
ftr-332	225	41	connection	connection	NOUN
ftr-332	225	42	with	with	ADP
ftr-332	225	43	ethex‘s	ethex‘s	NOUN
ftr-332	225	44	marketing	marketing	NOUN
ftr-332	225	45	of	of	ADP
ftr-332	225	46	a	a	DET
ftr-332	225	47	generic	generic	ADJ
ftr-332	225	48	drug	drug	NOUN
ftr-332	225	49	substitute	substitute	NOUN
ftr-332	225	50	for	for	ADP
ftr-332	225	51	one	one	NUM
ftr-332	225	52	of	of	ADP
ftr-332	225	53	healthpoint‘s	healthpoint‘s	NOUN
ftr-332	225	54	trademarked	trademark	VERB
ftr-332	225	55	drugs	drug	NOUN
ftr-332	225	56	.	.	PUNCT
ftr-332	226	1	in	in	ADP
ftr-332	226	2	one	one	NUM
ftr-332	226	3	case	case	NOUN
ftr-332	226	4	(	(	PUNCT
ftr-332	226	5	ethex	ethex	PROPN
ftr-332	226	6	i	i	PRON
ftr-332	226	7	)	)	PUNCT
ftr-332	226	8	the	the	DET
ftr-332	226	9	jury	jury	NOUN
ftr-332	226	10	awarded	award	VERB
ftr-332	226	11	healthpoint	healthpoint	NOUN
ftr-332	226	12	(	(	PUNCT
ftr-332	226	13	1	1	NUM
ftr-332	226	14	)	)	PUNCT
ftr-332	226	15	actual	actual	ADJ
ftr-332	226	16	damages	damage	NOUN
ftr-332	226	17	of	of	ADP
ftr-332	226	18	$	$	SYM
ftr-332	226	19	5,000,000	5,000,000	NUM
ftr-332	226	20	,	,	PUNCT
ftr-332	226	21	(	(	PUNCT
ftr-332	226	22	2	2	X
ftr-332	226	23	)	)	PUNCT
ftr-332	226	24	disgorgement	disgorgement	NOUN
ftr-332	226	25	of	of	ADP
ftr-332	226	26	ethex‘s	ethex‘s	NOUN
ftr-332	226	27	profits	profit	NOUN
ftr-332	226	28	from	from	ADP
ftr-332	226	29	false	false	ADJ
ftr-332	226	30	advertising	advertising	NOUN
ftr-332	226	31	and	and	CCONJ
ftr-332	226	32	unfair	unfair	ADJ
ftr-332	226	33	competition	competition	NOUN
ftr-332	226	34	of	of	ADP
ftr-332	226	35	$	$	SYM
ftr-332	226	36	1,640,000	1,640,000	NUM
ftr-332	226	37	,	,	PUNCT
ftr-332	226	38	(	(	PUNCT
ftr-332	226	39	3	3	X
ftr-332	226	40	)	)	PUNCT
ftr-332	226	41	punitive	punitive	ADJ
ftr-332	226	42	damages	damage	NOUN
ftr-332	226	43	of	of	ADP
ftr-332	226	44	$	$	SYM
ftr-332	226	45	3,174,515	3,174,515	NUM
ftr-332	226	46	,	,	PUNCT
ftr-332	226	47	and	and	CCONJ
ftr-332	226	48	(	(	PUNCT
ftr-332	226	49	4	4	X
ftr-332	226	50	)	)	PUNCT
ftr-332	226	51	lanham	lanham	PROPN
ftr-332	226	52	act	act	NOUN
ftr-332	226	53	enhanced	enhance	VERB
ftr-332	226	54	damages	damage	NOUN
ftr-332	226	55	of	of	ADP
ftr-332	226	56	$	$	SYM
ftr-332	226	57	6,349,030	6,349,030	NUM
ftr-332	226	58	.	.	PUNCT
ftr-332	227	1	the	the	DET
ftr-332	227	2	other	other	ADJ
ftr-332	227	3	case	case	NOUN
ftr-332	227	4	(	(	PUNCT
ftr-332	227	5	ethex	ethex	PROPN
ftr-332	227	6	ii	ii	NOUN
ftr-332	227	7	)	)	PUNCT
ftr-332	227	8	was	be	AUX
ftr-332	227	9	not	not	PART
ftr-332	227	10	tried	try	VERB
ftr-332	227	11	.	.	PUNCT
ftr-332	228	1	pending	pende	VERB
ftr-332	228	2	appeals	appeal	NOUN
ftr-332	228	3	,	,	PUNCT
ftr-332	228	4	healthpoint	healthpoint	NOUN
ftr-332	228	5	and	and	CCONJ
ftr-332	228	6	ethex	ethex	PROPN
ftr-332	228	7	settled	settle	VERB
ftr-332	228	8	both	both	DET
ftr-332	228	9	cases	case	NOUN
ftr-332	228	10	—	—	PUNCT
ftr-332	228	11	ethex	ethex	VERB
ftr-332	228	12	i	i	PRON
ftr-332	228	13	for	for	ADP
ftr-332	228	14	$	$	SYM
ftr-332	228	15	12	12	NUM
ftr-332	228	16	million	million	NUM
ftr-332	228	17	and	and	CCONJ
ftr-332	228	18	ethex	ethex	PROPN
ftr-332	228	19	ii	ii	PROPN
ftr-332	228	20	for	for	ADP
ftr-332	228	21	$	$	SYM
ftr-332	228	22	4.5	4.5	NUM
ftr-332	228	23	million	million	NUM
ftr-332	228	24	.	.	PUNCT
ftr-332	229	1	subsequently	subsequently	ADV
ftr-332	229	2	,	,	PUNCT
ftr-332	229	3	ethex	ethex	PROPN
ftr-332	229	4	and	and	CCONJ
ftr-332	229	5	healthpoint	healthpoint	NOUN
ftr-332	229	6	signed	sign	VERB
ftr-332	229	7	the	the	DET
ftr-332	229	8	settlement	settlement	NOUN
ftr-332	229	9	agreement	agreement	NOUN
ftr-332	229	10	resolving	resolve	VERB
ftr-332	229	11	both	both	DET
ftr-332	229	12	cases	case	NOUN
ftr-332	229	13	.	.	PUNCT
ftr-332	230	1	after	after	ADP
ftr-332	230	2	intense	intense	ADJ
ftr-332	230	3	negotiations	negotiation	NOUN
ftr-332	230	4	,	,	PUNCT
ftr-332	230	5	the	the	DET
ftr-332	230	6	damages	damage	NOUN
ftr-332	230	7	were	be	AUX
ftr-332	230	8	allocated	allocate	VERB
ftr-332	230	9	under	under	ADP
ftr-332	230	10	the	the	DET
ftr-332	230	11	settlement	settlement	NOUN
ftr-332	230	12	agreement	agreement	NOUN
ftr-332	230	13	as	as	SCONJ
ftr-332	230	14	follows	follow	VERB
ftr-332	230	15	:	:	PUNCT
ftr-332	230	16	(	(	PUNCT
ftr-332	230	17	1	1	X
ftr-332	230	18	)	)	PUNCT
ftr-332	230	19	ethex	ethex	PROPN
ftr-332	231	1	i	i	PRON
ftr-332	231	2	:	:	PUNCT
ftr-332	231	3	(	(	PUNCT
ftr-332	231	4	a	a	X
ftr-332	231	5	)	)	PUNCT
ftr-332	231	6	damage	damage	NOUN
ftr-332	231	7	to	to	ADP
ftr-332	231	8	goodwill	goodwill	NOUN
ftr-332	231	9	and	and	CCONJ
ftr-332	231	10	reputation	reputation	NOUN
ftr-332	231	11	,	,	PUNCT
ftr-332	231	12	$	$	SYM
ftr-332	231	13	10,450,000	10,450,000	NUM
ftr-332	231	14	;	;	PUNCT
ftr-332	231	15	(	(	PUNCT
ftr-332	231	16	b	b	X
ftr-332	231	17	)	)	PUNCT
ftr-332	231	18	lost	lose	VERB
ftr-332	231	19	profits	profit	NOUN
ftr-332	231	20	/	/	SYM
ftr-332	231	21	disgorgement	disgorgement	NOUN
ftr-332	231	22	of	of	ADP
ftr-332	231	23	profits	profit	NOUN
ftr-332	231	24	,	,	PUNCT
ftr-332	231	25	$	$	SYM
ftr-332	231	26	1,350,000	1,350,000	NUM
ftr-332	231	27	;	;	PUNCT
ftr-332	231	28	(	(	PUNCT
ftr-332	231	29	2	2	X
ftr-332	231	30	)	)	PUNCT
ftr-332	231	31	ethex	ethex	PROPN
ftr-332	231	32	ii	ii	PROPN
ftr-332	231	33	:	:	PUNCT
ftr-332	231	34	(	(	PUNCT
ftr-332	231	35	a	a	X
ftr-332	231	36	)	)	PUNCT
ftr-332	231	37	damage	damage	NOUN
ftr-332	231	38	to	to	ADP
ftr-332	231	39	goodwill	goodwill	NOUN
ftr-332	231	40	and	and	CCONJ
ftr-332	231	41	reputation	reputation	NOUN
ftr-332	231	42	,	,	PUNCT
ftr-332	231	43	$	$	SYM
ftr-332	231	44	4,050,000	4,050,000	NUM
ftr-332	231	45	,	,	PUNCT
ftr-332	231	46	(	(	PUNCT
ftr-332	231	47	b	b	NOUN
ftr-332	231	48	)	)	PUNCT
ftr-332	231	49	lost	lose	VERB
ftr-332	231	50	profits	profit	NOUN
ftr-332	231	51	/	/	SYM
ftr-332	231	52	disgorgement	disgorgement	NOUN
ftr-332	231	53	of	of	ADP
ftr-332	231	54	profits	profit	NOUN
ftr-332	231	55	,	,	PUNCT
ftr-332	231	56	$	$	SYM
ftr-332	231	57	450,000	450,000	NUM
ftr-332	231	58	.	.	PUNCT
ftr-332	232	1	healthpoint	healthpoint	NOUN
ftr-332	232	2	reported	report	VERB
ftr-332	232	3	$	$	SYM
ftr-332	232	4	14.5	14.5	NUM
ftr-332	232	5	million	million	NUM
ftr-332	232	6	in	in	ADP
ftr-332	232	7	long	long	ADJ
ftr-332	232	8	-	-	PUNCT
ftr-332	232	9	term	term	NOUN
ftr-332	232	10	capital	capital	NOUN
ftr-332	232	11	gain	gain	NOUN
ftr-332	232	12	and	and	CCONJ
ftr-332	232	13	$	$	SYM
ftr-332	232	14	1.8	1.8	NUM
ftr-332	232	15	million	million	NUM
ftr-332	232	16	in	in	ADP
ftr-332	232	17	ordinary	ordinary	ADJ
ftr-332	232	18	income	income	NOUN
ftr-332	232	19	.	.	PUNCT
ftr-332	233	1	on	on	ADP
ftr-332	233	2	audit	audit	NOUN
ftr-332	233	3	,	,	PUNCT
ftr-332	233	4	the	the	DET
ftr-332	233	5	irs	irs	PROPN
ftr-332	233	6	determined	determine	VERB
ftr-332	233	7	that	that	SCONJ
ftr-332	233	8	all	all	DET
ftr-332	233	9	proceeds	proceed	NOUN
ftr-332	233	10	of	of	ADP
ftr-332	233	11	the	the	DET
ftr-332	233	12	settlement	settlement	NOUN
ftr-332	233	13	were	be	AUX
ftr-332	233	14	ordinary	ordinary	ADJ
ftr-332	233	15	income	income	NOUN
ftr-332	233	16	to	to	ADP
ftr-332	233	17	healthpoint	healthpoint	NOUN
ftr-332	233	18	(	(	PUNCT
ftr-332	233	19	and	and	CCONJ
ftr-332	233	20	applied	apply	VERB
ftr-332	233	21	a	a	DET
ftr-332	233	22	§	§	PROPN
ftr-332	233	23	6662(a	6662(a	NOUN
ftr-332	233	24	)	)	PUNCT
ftr-332	233	25	penalty	penalty	NOUN
ftr-332	233	26	)	)	PUNCT
ftr-332	233	27	,	,	PUNCT
ftr-332	233	28	but	but	CCONJ
ftr-332	233	29	in	in	ADP
ftr-332	233	30	the	the	DET
ftr-332	233	31	tax	tax	NOUN
ftr-332	233	32	court	court	NOUN
ftr-332	233	33	,	,	PUNCT
ftr-332	233	34	the	the	DET
ftr-332	233	35	irs	irs	PROPN
ftr-332	233	36	conceded	concede	VERB
ftr-332	233	37	that	that	SCONJ
ftr-332	233	38	the	the	DET
ftr-332	233	39	lanham	lanham	PROPN
ftr-332	233	40	act	act	NOUN
ftr-332	233	41	enhanced	enhance	VERB
ftr-332	233	42	damages	damage	NOUN
ftr-332	233	43	of	of	ADP
ftr-332	233	44	$	$	SYM
ftr-332	233	45	6,349,030	6,349,030	NUM
ftr-332	233	46	awarded	award	VERB
ftr-332	233	47	by	by	ADP
ftr-332	233	48	the	the	DET
ftr-332	233	49	jury	jury	NOUN
ftr-332	233	50	for	for	ADP
ftr-332	233	51	loss	loss	NOUN
ftr-332	233	52	of	of	ADP
ftr-332	233	53	goodwill	goodwill	NOUN
ftr-332	233	54	were	be	AUX
ftr-332	233	55	taxable	taxable	ADJ
ftr-332	233	56	as	as	ADP
ftr-332	233	57	long	long	ADJ
ftr-332	233	58	-	-	PUNCT
ftr-332	233	59	term	term	NOUN
ftr-332	233	60	capital	capital	NOUN
ftr-332	233	61	gain	gain	NOUN
ftr-332	233	62	.	.	PUNCT
ftr-332	234	1	the	the	DET
ftr-332	234	2	taxpayer	taxpayer	NOUN
ftr-332	234	3	argued	argue	VERB
ftr-332	234	4	that	that	SCONJ
ftr-332	234	5	the	the	DET
ftr-332	234	6	allocation	allocation	NOUN
ftr-332	234	7	of	of	ADP
ftr-332	234	8	damages	damage	NOUN
ftr-332	234	9	in	in	ADP
ftr-332	234	10	the	the	DET
ftr-332	234	11	settlement	settlement	NOUN
ftr-332	234	12	agreement	agreement	NOUN
ftr-332	234	13	should	should	AUX
ftr-332	234	14	be	be	AUX
ftr-332	234	15	respected	respect	VERB
ftr-332	234	16	,	,	PUNCT
ftr-332	234	17	but	but	CCONJ
ftr-332	234	18	the	the	DET
ftr-332	234	19	tax	tax	NOUN
ftr-332	234	20	court	court	NOUN
ftr-332	234	21	(	(	PUNCT
ftr-332	234	22	judge	judge	PROPN
ftr-332	234	23	cohen	cohen	PROPN
ftr-332	234	24	)	)	PUNCT
ftr-332	234	25	held	hold	VERB
ftr-332	234	26	otherwise	otherwise	ADV
ftr-332	234	27	because	because	SCONJ
ftr-332	234	28	the	the	DET
ftr-332	234	29	allocation	allocation	NOUN
ftr-332	234	30	of	of	ADP
ftr-332	234	31	damages	damage	NOUN
ftr-332	234	32	in	in	ADP
ftr-332	234	33	the	the	DET
ftr-332	234	34	settlement	settlement	NOUN
ftr-332	234	35	agreement	agreement	NOUN
ftr-332	234	36	was	be	AUX
ftr-332	234	37	not	not	PART
ftr-332	234	38	negotiated	negotiate	VERB
ftr-332	234	39	on	on	ADP
ftr-332	234	40	the	the	DET
ftr-332	234	41	basis	basis	NOUN
ftr-332	234	42	of	of	ADP
ftr-332	234	43	adverse	adverse	ADJ
ftr-332	234	44	interests	interest	NOUN
ftr-332	234	45	.	.	PUNCT
ftr-332	235	1	the	the	DET
ftr-332	235	2	court	court	NOUN
ftr-332	235	3	held	hold	VERB
ftr-332	235	4	that	that	PRON
ftr-332	235	5	―in	―in	NOUN
ftr-332	235	6	the	the	DET
ftr-332	235	7	light	light	NOUN
ftr-332	235	8	of	of	ADP
ftr-332	235	9	the	the	DET
ftr-332	235	10	circumstances	circumstance	NOUN
ftr-332	235	11	of	of	ADP
ftr-332	235	12	the	the	DET
ftr-332	235	13	settlement	settlement	NOUN
ftr-332	235	14	and	and	CCONJ
ftr-332	235	15	the	the	DET
ftr-332	235	16	verdict	verdict	NOUN
ftr-332	235	17	in	in	ADP
ftr-332	235	18	ethex	ethex	PROPN
ftr-332	235	19	i	i	PRON
ftr-332	235	20	,	,	PUNCT
ftr-332	235	21	the	the	DET
ftr-332	235	22	allocations	allocation	NOUN
ftr-332	235	23	made	make	VERB
ftr-332	235	24	by	by	ADP
ftr-332	235	25	the	the	DET
ftr-332	235	26	jury	jury	NOUN
ftr-332	235	27	should	should	AUX
ftr-332	235	28	be	be	AUX
ftr-332	235	29	applied	apply	VERB
ftr-332	235	30	to	to	ADP
ftr-332	235	31	the	the	DET
ftr-332	235	32	settlement	settlement	NOUN
ftr-332	235	33	of	of	ADP
ftr-332	235	34	ethex	ethex	PROPN
ftr-332	235	35	i	i	PRON
ftr-332	235	36	for	for	ADP
ftr-332	235	37	tax	tax	NOUN
ftr-332	235	38	purposes.‖	purposes.‖	NOUN
ftr-332	235	39	with	with	ADP
ftr-332	235	40	respect	respect	NOUN
ftr-332	235	41	to	to	ADP
ftr-332	235	42	ethex	ethex	PROPN
ftr-332	235	43	ii	ii	NOUN
ftr-332	235	44	,	,	PUNCT
ftr-332	235	45	in	in	ADP
ftr-332	235	46	which	which	PRON
ftr-332	235	47	the	the	DET
ftr-332	235	48	issues	issue	NOUN
ftr-332	235	49	were	be	AUX
ftr-332	235	50	very	very	ADV
ftr-332	235	51	similar	similar	ADJ
ftr-332	235	52	,	,	PUNCT
ftr-332	235	53	the	the	DET
ftr-332	235	54	court	court	NOUN
ftr-332	235	55	found	find	VERB
ftr-332	235	56	that	that	SCONJ
ftr-332	235	57	the	the	DET
ftr-332	235	58	taxpayer	taxpayer	NOUN
ftr-332	235	59	had	have	AUX
ftr-332	235	60	not	not	PART
ftr-332	235	61	met	meet	VERB
ftr-332	235	62	its	its	PRON
ftr-332	235	63	burden	burden	NOUN
ftr-332	235	64	to	to	PART
ftr-332	235	65	show	show	VERB
ftr-332	235	66	that	that	SCONJ
ftr-332	235	67	the	the	DET
ftr-332	235	68	allocations	allocation	NOUN
ftr-332	235	69	according	accord	VERB
ftr-332	235	70	to	to	ADP
ftr-332	235	71	the	the	DET
ftr-332	235	72	settlement	settlement	NOUN
ftr-332	235	73	agreement	agreement	NOUN
ftr-332	235	74	in	in	ADP
ftr-332	235	75	ethex	ethex	PROPN
ftr-332	235	76	ii	ii	NOUN
ftr-332	235	77	should	should	AUX
ftr-332	235	78	be	be	AUX
ftr-332	235	79	respected	respect	VERB
ftr-332	235	80	.	.	PUNCT
ftr-332	236	1	accordingly	accordingly	ADV
ftr-332	236	2	,	,	PUNCT
ftr-332	236	3	the	the	DET
ftr-332	236	4	amounts	amount	NOUN
ftr-332	236	5	paid	pay	VERB
ftr-332	236	6	to	to	PART
ftr-332	236	7	settle	settle	VERB
ftr-332	236	8	ethex	ethex	PROPN
ftr-332	236	9	ii	ii	PROPN
ftr-332	236	10	were	be	AUX
ftr-332	236	11	allocated	allocate	VERB
ftr-332	236	12	in	in	ADP
ftr-332	236	13	the	the	DET
ftr-332	236	14	same	same	ADJ
ftr-332	236	15	proportions	proportion	NOUN
ftr-332	236	16	and	and	CCONJ
ftr-332	236	17	classifications	classification	NOUN
ftr-332	236	18	as	as	ADP
ftr-332	236	19	those	those	PRON
ftr-332	236	20	in	in	ADP
ftr-332	236	21	ethex	ethex	PROPN
ftr-332	236	22	i	i	PRON
ftr-332	236	23	,	,	PUNCT
ftr-332	236	24	on	on	ADP
ftr-332	236	25	the	the	DET
ftr-332	236	26	basis	basis	NOUN
ftr-332	236	27	of	of	ADP
ftr-332	236	28	the	the	DET
ftr-332	236	29	jury	jury	NOUN
ftr-332	236	30	verdict	verdict	NOUN
ftr-332	236	31	.	.	PUNCT
ftr-332	237	1	the	the	DET
ftr-332	237	2	court	court	NOUN
ftr-332	237	3	also	also	ADV
ftr-332	237	4	upheld	uphold	VERB
ftr-332	237	5	accuracy	accuracy	NOUN
ftr-332	237	6	related	relate	VERB
ftr-332	237	7	penalties	penalty	NOUN
ftr-332	237	8	under	under	ADP
ftr-332	237	9	§	§	PROPN
ftr-332	237	10	6662	6662	NUM
ftr-332	237	11	because	because	SCONJ
ftr-332	237	12	,	,	PUNCT
ftr-332	237	13	while	while	SCONJ
ftr-332	237	14	healthpoint	healthpoint	NOUN
ftr-332	237	15	relied	rely	VERB
ftr-332	237	16	on	on	ADP
ftr-332	237	17	the	the	DET
ftr-332	237	18	advice	advice	NOUN
ftr-332	237	19	of	of	ADP
ftr-332	237	20	tax	tax	NOUN
ftr-332	237	21	counsel	counsel	NOUN
ftr-332	237	22	to	to	PART
ftr-332	237	23	oversee	oversee	VERB
ftr-332	237	24	the	the	DET
ftr-332	237	25	settlement	settlement	NOUN
ftr-332	237	26	agreement	agreement	NOUN
ftr-332	237	27	,	,	PUNCT
ftr-332	237	28	there	there	PRON
ftr-332	237	29	was	be	VERB
ftr-332	237	30	no	no	DET
ftr-332	237	31	proof	proof	NOUN
ftr-332	237	32	that	that	SCONJ
ftr-332	237	33	tax	tax	NOUN
ftr-332	237	34	counsel	counsel	NOUN
ftr-332	237	35	offered	offer	VERB
ftr-332	237	36	an	an	DET
ftr-332	237	37	opinion	opinion	NOUN
ftr-332	237	38	on	on	ADP
ftr-332	237	39	the	the	DET
ftr-332	237	40	propriety	propriety	NOUN
ftr-332	237	41	of	of	ADP
ftr-332	237	42	the	the	DET
ftr-332	237	43	allocations	allocation	NOUN
ftr-332	237	44	in	in	ADP
ftr-332	237	45	the	the	DET
ftr-332	237	46	settlement	settlement	NOUN
ftr-332	237	47	agreement	agreement	NOUN
ftr-332	237	48	or	or	CCONJ
ftr-332	237	49	that	that	PRON
ftr-332	237	50	tax	tax	NOUN
ftr-332	237	51	counsel	counsel	NOUN
ftr-332	237	52	participated	participate	VERB
ftr-332	237	53	in	in	ADP
ftr-332	237	54	the	the	DET
ftr-332	237	55	negotiation	negotiation	NOUN
ftr-332	237	56	of	of	ADP
ftr-332	237	57	the	the	DET
ftr-332	237	58	allocation	allocation	NOUN
ftr-332	237	59	.	.	PUNCT
ftr-332	238	1	6	6	X
ftr-332	238	2	.	.	X
ftr-332	238	3	offshore	offshore	ADJ
ftr-332	238	4	employee	employee	NOUN
ftr-332	238	5	leasing	leasing	NOUN
ftr-332	238	6	arrangement	arrangement	NOUN
ftr-332	238	7	produces	produce	VERB
ftr-332	238	8	constructive	constructive	ADJ
ftr-332	238	9	income	income	NOUN
ftr-332	238	10	and	and	CCONJ
ftr-332	238	11	fraud	fraud	NOUN
ftr-332	238	12	penalties	penalty	NOUN
ftr-332	238	13	.	.	PUNCT
ftr-332	239	1	browning	brown	VERB
ftr-332	239	2	v.	v.	PROPN
ftr-332	239	3	commissioner	commissioner	PROPN
ftr-332	239	4	,	,	PUNCT
ftr-332	239	5	t.c	t.c	PROPN
ftr-332	239	6	.	.	PROPN
ftr-332	239	7	2012	2012	NUM
ftr-332	239	8	]	]	PUNCT
ftr-332	239	9	recent	recent	ADJ
ftr-332	239	10	developments	development	NOUN
ftr-332	239	11	in	in	ADP
ftr-332	239	12	federal	federal	ADJ
ftr-332	239	13	income	income	NOUN
ftr-332	239	14	taxation	taxation	NOUN
ftr-332	239	15	195	195	NUM
ftr-332	239	16	memo	memo	NOUN
ftr-332	239	17	.	.	PUNCT
ftr-332	240	1	2011	2011	NUM
ftr-332	240	2	-	-	SYM
ftr-332	240	3	261	261	NUM
ftr-332	240	4	(	(	PUNCT
ftr-332	240	5	11/3/11	11/3/11	NUM
ftr-332	240	6	)	)	PUNCT
ftr-332	240	7	.	.	PUNCT
ftr-332	241	1	the	the	DET
ftr-332	241	2	taxpayer	taxpayer	NOUN
ftr-332	241	3	was	be	AUX
ftr-332	241	4	the	the	DET
ftr-332	241	5	principal	principal	ADJ
ftr-332	241	6	shareholder	shareholder	NOUN
ftr-332	241	7	and	and	CCONJ
ftr-332	241	8	ceo	ceo	NOUN
ftr-332	241	9	of	of	ADP
ftr-332	241	10	a	a	DET
ftr-332	241	11	vermont	vermont	NOUN
ftr-332	241	12	-	-	PUNCT
ftr-332	241	13	based	base	VERB
ftr-332	241	14	manufacturing	manufacturing	NOUN
ftr-332	241	15	corporation	corporation	NOUN
ftr-332	241	16	.	.	PUNCT
ftr-332	242	1	the	the	DET
ftr-332	242	2	taxpayer	taxpayer	NOUN
ftr-332	242	3	leased	lease	VERB
ftr-332	242	4	his	his	PRON
ftr-332	242	5	services	service	NOUN
ftr-332	242	6	to	to	ADP
ftr-332	242	7	an	an	DET
ftr-332	242	8	irish	irish	ADJ
ftr-332	242	9	corporation	corporation	NOUN
ftr-332	242	10	,	,	PUNCT
ftr-332	242	11	which	which	PRON
ftr-332	242	12	in	in	ADP
ftr-332	242	13	turn	turn	NOUN
ftr-332	242	14	subleased	sublease	VERB
ftr-332	242	15	the	the	DET
ftr-332	242	16	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	242	17	services	service	NOUN
ftr-332	242	18	to	to	ADP
ftr-332	242	19	a	a	DET
ftr-332	242	20	u.s	u.s	PROPN
ftr-332	242	21	.	.	PROPN
ftr-332	242	22	employee	employee	NOUN
ftr-332	242	23	leasing	leasing	NOUN
ftr-332	242	24	company	company	NOUN
ftr-332	242	25	,	,	PUNCT
ftr-332	242	26	which	which	PRON
ftr-332	242	27	then	then	ADV
ftr-332	242	28	leased	lease	VERB
ftr-332	242	29	the	the	DET
ftr-332	242	30	services	service	NOUN
ftr-332	242	31	to	to	ADP
ftr-332	242	32	the	the	DET
ftr-332	242	33	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	242	34	manufacturing	manufacturing	NOUN
ftr-332	242	35	company	company	NOUN
ftr-332	242	36	.	.	PUNCT
ftr-332	243	1	for	for	ADP
ftr-332	243	2	tax	tax	NOUN
ftr-332	243	3	years	year	NOUN
ftr-332	243	4	1995	1995	NUM
ftr-332	243	5	-	-	SYM
ftr-332	243	6	2000	2000	NUM
ftr-332	243	7	the	the	DET
ftr-332	243	8	manufacturing	manufacture	VERB
ftr-332	243	9	company	company	NOUN
ftr-332	243	10	paid	pay	VERB
ftr-332	243	11	the	the	DET
ftr-332	243	12	equivalent	equivalent	NOUN
ftr-332	243	13	of	of	ADP
ftr-332	243	14	the	the	DET
ftr-332	243	15	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	243	16	salary	salary	NOUN
ftr-332	243	17	to	to	ADP
ftr-332	243	18	the	the	DET
ftr-332	243	19	u.s	u.s	PROPN
ftr-332	243	20	.	.	PROPN
ftr-332	243	21	leasing	leasing	NOUN
ftr-332	243	22	company	company	NOUN
ftr-332	243	23	.	.	PUNCT
ftr-332	244	1	the	the	DET
ftr-332	244	2	u.s	u.s	PROPN
ftr-332	244	3	.	.	PROPN
ftr-332	244	4	leasing	lease	VERB
ftr-332	244	5	company	company	NOUN
ftr-332	244	6	paid	pay	VERB
ftr-332	244	7	a	a	DET
ftr-332	244	8	portion	portion	NOUN
ftr-332	244	9	of	of	ADP
ftr-332	244	10	the	the	DET
ftr-332	244	11	payment	payment	NOUN
ftr-332	244	12	to	to	ADP
ftr-332	244	13	the	the	DET
ftr-332	244	14	taxpayer	taxpayer	NOUN
ftr-332	244	15	as	as	ADP
ftr-332	244	16	wages	wage	NOUN
ftr-332	244	17	,	,	PUNCT
ftr-332	244	18	which	which	PRON
ftr-332	244	19	the	the	DET
ftr-332	244	20	taxpayer	taxpayer	NOUN
ftr-332	244	21	reported	report	VERB
ftr-332	244	22	.	.	PUNCT
ftr-332	245	1	after	after	ADP
ftr-332	245	2	deducting	deduct	VERB
ftr-332	245	3	an	an	DET
ftr-332	245	4	amount	amount	NOUN
ftr-332	245	5	for	for	ADP
ftr-332	245	6	employment	employment	NOUN
ftr-332	245	7	taxes	taxis	NOUN
ftr-332	245	8	,	,	PUNCT
ftr-332	245	9	the	the	DET
ftr-332	245	10	u.s	u.s	PROPN
ftr-332	245	11	.	.	PROPN
ftr-332	245	12	leasing	lease	VERB
ftr-332	245	13	company	company	NOUN
ftr-332	245	14	remitted	remit	VERB
ftr-332	245	15	the	the	DET
ftr-332	245	16	remainder	remainder	NOUN
ftr-332	245	17	of	of	ADP
ftr-332	245	18	the	the	DET
ftr-332	245	19	payment	payment	NOUN
ftr-332	245	20	to	to	ADP
ftr-332	245	21	the	the	DET
ftr-332	245	22	irish	irish	ADJ
ftr-332	245	23	corporation	corporation	NOUN
ftr-332	245	24	,	,	PUNCT
ftr-332	245	25	which	which	PRON
ftr-332	245	26	deposited	deposit	VERB
ftr-332	245	27	the	the	DET
ftr-332	245	28	payment	payment	NOUN
ftr-332	245	29	in	in	ADP
ftr-332	245	30	a	a	DET
ftr-332	245	31	deferred	defer	VERB
ftr-332	245	32	compensation	compensation	NOUN
ftr-332	245	33	account	account	NOUN
ftr-332	245	34	for	for	ADP
ftr-332	245	35	the	the	DET
ftr-332	245	36	taxpayer	taxpayer	NOUN
ftr-332	245	37	.	.	PUNCT
ftr-332	246	1	the	the	DET
ftr-332	246	2	retirement	retirement	NOUN
ftr-332	246	3	account	account	NOUN
ftr-332	246	4	was	be	AUX
ftr-332	246	5	opened	open	VERB
ftr-332	246	6	in	in	ADP
ftr-332	246	7	a	a	DET
ftr-332	246	8	bahamas	bahamas	PROPN
ftr-332	246	9	bank	bank	NOUN
ftr-332	246	10	by	by	ADP
ftr-332	246	11	a	a	DET
ftr-332	246	12	subsidiary	subsidiary	NOUN
ftr-332	246	13	of	of	ADP
ftr-332	246	14	the	the	DET
ftr-332	246	15	irish	irish	ADJ
ftr-332	246	16	corporation	corporation	NOUN
ftr-332	246	17	.	.	PUNCT
ftr-332	247	1	from	from	ADP
ftr-332	247	2	1998	1998	NUM
ftr-332	247	3	the	the	DET
ftr-332	247	4	taxpayer	taxpayer	NOUN
ftr-332	247	5	obtained	obtain	VERB
ftr-332	247	6	a	a	DET
ftr-332	247	7	credit	credit	NOUN
ftr-332	247	8	card	card	NOUN
ftr-332	247	9	from	from	ADP
ftr-332	247	10	a	a	DET
ftr-332	247	11	bahamas	bahamas	PROPN
ftr-332	247	12	bank	bank	NOUN
ftr-332	247	13	that	that	PRON
ftr-332	247	14	was	be	AUX
ftr-332	247	15	supported	support	VERB
ftr-332	247	16	by	by	ADP
ftr-332	247	17	an	an	DET
ftr-332	247	18	account	account	NOUN
ftr-332	247	19	in	in	ADP
ftr-332	247	20	the	the	DET
ftr-332	247	21	bank	bank	NOUN
ftr-332	247	22	that	that	PRON
ftr-332	247	23	was	be	AUX
ftr-332	247	24	funded	fund	VERB
ftr-332	247	25	from	from	ADP
ftr-332	247	26	the	the	DET
ftr-332	247	27	retirement	retirement	NOUN
ftr-332	247	28	account	account	NOUN
ftr-332	247	29	.	.	PUNCT
ftr-332	248	1	the	the	DET
ftr-332	248	2	credit	credit	NOUN
ftr-332	248	3	card	card	NOUN
ftr-332	248	4	was	be	AUX
ftr-332	248	5	used	use	VERB
ftr-332	248	6	by	by	ADP
ftr-332	248	7	the	the	DET
ftr-332	248	8	taxpayer	taxpayer	NOUN
ftr-332	248	9	for	for	ADP
ftr-332	248	10	personal	personal	ADJ
ftr-332	248	11	expenses	expense	NOUN
ftr-332	248	12	.	.	PUNCT
ftr-332	249	1	the	the	DET
ftr-332	249	2	court	court	NOUN
ftr-332	249	3	(	(	PUNCT
ftr-332	249	4	judge	judge	PROPN
ftr-332	249	5	halpern	halpern	PROPN
ftr-332	249	6	)	)	PUNCT
ftr-332	249	7	found	find	VERB
ftr-332	249	8	that	that	SCONJ
ftr-332	249	9	the	the	DET
ftr-332	249	10	taxpayer	taxpayer	NOUN
ftr-332	249	11	exercised	exercise	VERB
ftr-332	249	12	unrestricted	unrestricted	ADJ
ftr-332	249	13	access	access	NOUN
ftr-332	249	14	to	to	ADP
ftr-332	249	15	the	the	DET
ftr-332	249	16	bahamas	bahamas	PROPN
ftr-332	249	17	retirement	retirement	PROPN
ftr-332	249	18	account	account	NOUN
ftr-332	249	19	by	by	ADP
ftr-332	249	20	means	mean	NOUN
ftr-332	249	21	of	of	ADP
ftr-332	249	22	the	the	DET
ftr-332	249	23	credit	credit	NOUN
ftr-332	249	24	card	card	NOUN
ftr-332	249	25	and	and	CCONJ
ftr-332	249	26	easily	easily	ADV
ftr-332	249	27	concluded	conclude	VERB
ftr-332	249	28	that	that	SCONJ
ftr-332	249	29	the	the	DET
ftr-332	249	30	evidence	evidence	NOUN
ftr-332	249	31	convincingly	convincingly	ADV
ftr-332	249	32	supported	support	VERB
ftr-332	249	33	the	the	DET
ftr-332	249	34	irs	irs	PROPN
ftr-332	249	35	assertion	assertion	NOUN
ftr-332	249	36	that	that	SCONJ
ftr-332	249	37	the	the	DET
ftr-332	249	38	taxpayer	taxpayer	NOUN
ftr-332	249	39	was	be	AUX
ftr-332	249	40	in	in	ADP
ftr-332	249	41	constructive	constructive	ADJ
ftr-332	249	42	receipt	receipt	NOUN
ftr-332	249	43	of	of	ADP
ftr-332	249	44	income	income	NOUN
ftr-332	249	45	directed	direct	VERB
ftr-332	249	46	through	through	ADP
ftr-332	249	47	the	the	DET
ftr-332	249	48	employee	employee	NOUN
ftr-332	249	49	leasing	leasing	NOUN
ftr-332	249	50	arrangement	arrangement	NOUN
ftr-332	249	51	.	.	PUNCT
ftr-332	250	1	for	for	ADP
ftr-332	250	2	the	the	DET
ftr-332	250	3	years	year	NOUN
ftr-332	250	4	after	after	ADP
ftr-332	250	5	1998	1998	NUM
ftr-332	250	6	,	,	PUNCT
ftr-332	250	7	the	the	DET
ftr-332	250	8	court	court	NOUN
ftr-332	250	9	concluded	conclude	VERB
ftr-332	250	10	that	that	SCONJ
ftr-332	250	11	the	the	DET
ftr-332	250	12	taxpayer	taxpayer	NOUN
ftr-332	250	13	fraudulently	fraudulently	ADV
ftr-332	250	14	intended	intend	VERB
ftr-332	250	15	to	to	PART
ftr-332	250	16	evade	evade	VERB
ftr-332	250	17	tax	tax	NOUN
ftr-332	250	18	based	base	VERB
ftr-332	250	19	on	on	ADP
ftr-332	250	20	the	the	DET
ftr-332	250	21	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	250	22	use	use	NOUN
ftr-332	250	23	of	of	ADP
ftr-332	250	24	the	the	DET
ftr-332	250	25	credit	credit	NOUN
ftr-332	250	26	cards	card	NOUN
ftr-332	250	27	and	and	CCONJ
ftr-332	250	28	concealment	concealment	NOUN
ftr-332	250	29	of	of	ADP
ftr-332	250	30	the	the	DET
ftr-332	250	31	existence	existence	NOUN
ftr-332	250	32	of	of	ADP
ftr-332	250	33	the	the	DET
ftr-332	250	34	bahamas	bahamas	PROPN
ftr-332	250	35	bank	bank	PROPN
ftr-332	250	36	accounts	account	VERB
ftr-332	250	37	by	by	ADP
ftr-332	250	38	answering	answer	VERB
ftr-332	250	39	―no‖	―no‖	NOUN
ftr-332	250	40	to	to	ADP
ftr-332	250	41	the	the	DET
ftr-332	250	42	return	return	NOUN
ftr-332	250	43	question	question	NOUN
ftr-332	250	44	asking	ask	VERB
ftr-332	250	45	whether	whether	SCONJ
ftr-332	250	46	the	the	DET
ftr-332	250	47	taxpayer	taxpayer	NOUN
ftr-332	250	48	had	have	VERB
ftr-332	250	49	signature	signature	NOUN
ftr-332	250	50	authority	authority	NOUN
ftr-332	250	51	over	over	ADP
ftr-332	250	52	a	a	DET
ftr-332	250	53	foreign	foreign	ADJ
ftr-332	250	54	financial	financial	ADJ
ftr-332	250	55	account	account	NOUN
ftr-332	250	56	.	.	PUNCT
ftr-332	251	1	because	because	SCONJ
ftr-332	251	2	of	of	ADP
ftr-332	251	3	the	the	DET
ftr-332	251	4	fraud	fraud	NOUN
ftr-332	251	5	,	,	PUNCT
ftr-332	251	6	the	the	DET
ftr-332	251	7	statute	statute	NOUN
ftr-332	251	8	of	of	ADP
ftr-332	251	9	limitations	limitation	NOUN
ftr-332	251	10	remained	remain	VERB
ftr-332	251	11	open	open	ADJ
ftr-332	251	12	for	for	ADP
ftr-332	251	13	years	year	NOUN
ftr-332	251	14	after	after	ADP
ftr-332	251	15	1998	1998	NUM
ftr-332	251	16	.	.	PUNCT
ftr-332	252	1	however	however	ADV
ftr-332	252	2	,	,	PUNCT
ftr-332	252	3	the	the	DET
ftr-332	252	4	court	court	NOUN
ftr-332	252	5	did	do	AUX
ftr-332	252	6	not	not	PART
ftr-332	252	7	extend	extend	VERB
ftr-332	252	8	its	its	PRON
ftr-332	252	9	fraud	fraud	NOUN
ftr-332	252	10	finding	finding	NOUN
ftr-332	252	11	to	to	ADP
ftr-332	252	12	years	year	NOUN
ftr-332	252	13	1995	1995	NUM
ftr-332	252	14	-	-	SYM
ftr-332	252	15	1997	1997	NUM
ftr-332	252	16	because	because	SCONJ
ftr-332	252	17	the	the	DET
ftr-332	252	18	bahamas	bahamas	PROPN
ftr-332	252	19	account	account	NOUN
ftr-332	252	20	was	be	AUX
ftr-332	252	21	not	not	PART
ftr-332	252	22	created	create	VERB
ftr-332	252	23	before	before	ADP
ftr-332	252	24	1998	1998	NUM
ftr-332	252	25	.	.	PUNCT
ftr-332	253	1	the	the	DET
ftr-332	253	2	court	court	NOUN
ftr-332	253	3	also	also	ADV
ftr-332	253	4	imposed	impose	VERB
ftr-332	253	5	fraud	fraud	NOUN
ftr-332	253	6	penalties	penalty	NOUN
ftr-332	253	7	under	under	ADP
ftr-332	253	8	§	§	PROPN
ftr-332	253	9	6663	6663	NUM
ftr-332	253	10	for	for	ADP
ftr-332	253	11	the	the	DET
ftr-332	253	12	years	year	NOUN
ftr-332	253	13	1998	1998	NUM
ftr-332	253	14	-	-	SYM
ftr-332	253	15	2000	2000	NUM
ftr-332	253	16	.	.	PUNCT
ftr-332	254	1	7	7	X
ftr-332	254	2	.	.	X
ftr-332	254	3	a	a	DET
ftr-332	254	4	theory	theory	NOUN
ftr-332	254	5	that	that	PRON
ftr-332	254	6	is	be	AUX
ftr-332	254	7	becoming	become	VERB
ftr-332	254	8	more	more	ADV
ftr-332	254	9	attractive	attractive	ADJ
ftr-332	254	10	to	to	ADP
ftr-332	254	11	a	a	DET
ftr-332	254	12	couple	couple	NOUN
ftr-332	254	13	of	of	ADP
ftr-332	254	14	us	we	PRON
ftr-332	254	15	is	be	AUX
ftr-332	254	16	rejected	reject	VERB
ftr-332	254	17	.	.	PUNCT
ftr-332	255	1	the	the	DET
ftr-332	255	2	one	one	NUM
ftr-332	255	3	of	of	ADP
ftr-332	255	4	us	we	PRON
ftr-332	255	5	who	who	PRON
ftr-332	255	6	is	be	AUX
ftr-332	255	7	over	over	ADP
ftr-332	255	8	72	72	NUM
ftr-332	255	9	is	be	AUX
ftr-332	255	10	old	old	ADJ
ftr-332	255	11	enough	enough	ADV
ftr-332	255	12	to	to	PART
ftr-332	255	13	know	know	VERB
ftr-332	255	14	better	well	ADV
ftr-332	255	15	.	.	PUNCT
ftr-332	256	1	west	west	PROPN
ftr-332	256	2	v.	v.	PROPN
ftr-332	256	3	commissioner	commissioner	PROPN
ftr-332	256	4	,	,	PUNCT
ftr-332	256	5	t.c	t.c	PROPN
ftr-332	256	6	.	.	PROPN
ftr-332	256	7	memo	memo	NOUN
ftr-332	256	8	.	.	PUNCT
ftr-332	257	1	2011	2011	NUM
ftr-332	257	2	-	-	SYM
ftr-332	257	3	272	272	NUM
ftr-332	257	4	(	(	PUNCT
ftr-332	257	5	11/16/11	11/16/11	PROPN
ftr-332	257	6	)	)	PUNCT
ftr-332	257	7	.	.	PUNCT
ftr-332	258	1	the	the	DET
ftr-332	258	2	court	court	NOUN
ftr-332	258	3	(	(	PUNCT
ftr-332	258	4	judge	judge	PROPN
ftr-332	258	5	paris	paris	PROPN
ftr-332	258	6	)	)	PUNCT
ftr-332	258	7	found	find	VERB
ftr-332	258	8	that	that	SCONJ
ftr-332	258	9	the	the	DET
ftr-332	258	10	taxpayer	taxpayer	NOUN
ftr-332	258	11	failed	fail	VERB
ftr-332	258	12	to	to	PART
ftr-332	258	13	meet	meet	VERB
ftr-332	258	14	the	the	DET
ftr-332	258	15	burden	burden	NOUN
ftr-332	258	16	of	of	ADP
ftr-332	258	17	proof	proof	NOUN
ftr-332	258	18	required	require	VERB
ftr-332	258	19	to	to	PART
ftr-332	258	20	overcome	overcome	VERB
ftr-332	258	21	the	the	DET
ftr-332	258	22	irs	irs	PROPN
ftr-332	258	23	assertion	assertion	NOUN
ftr-332	258	24	of	of	ADP
ftr-332	258	25	a	a	DET
ftr-332	258	26	deficiency	deficiency	NOUN
ftr-332	258	27	on	on	ADP
ftr-332	258	28	the	the	DET
ftr-332	258	29	basis	basis	NOUN
ftr-332	258	30	of	of	ADP
ftr-332	258	31	the	the	DET
ftr-332	258	32	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	258	33	belief	belief	NOUN
ftr-332	258	34	that	that	SCONJ
ftr-332	258	35	he	he	PRON
ftr-332	258	36	did	do	AUX
ftr-332	258	37	not	not	PART
ftr-332	258	38	have	have	AUX
ftr-332	258	39	to	to	PART
ftr-332	258	40	report	report	VERB
ftr-332	258	41	gross	gross	ADJ
ftr-332	258	42	income	income	NOUN
ftr-332	258	43	because	because	SCONJ
ftr-332	258	44	he	he	PRON
ftr-332	258	45	was	be	AUX
ftr-332	258	46	over	over	ADP
ftr-332	258	47	the	the	DET
ftr-332	258	48	age	age	NOUN
ftr-332	258	49	of	of	ADP
ftr-332	258	50	72	72	NUM
ftr-332	258	51	.	.	PUNCT
ftr-332	258	52	8	8	NUM
ftr-332	258	53	.	.	PUNCT
ftr-332	259	1	the	the	DET
ftr-332	259	2	dentist	dentist	NOUN
ftr-332	259	3	’s	’s	PART
ftr-332	259	4	income	income	NOUN
ftr-332	259	5	is	be	AUX
ftr-332	259	6	taxable	taxable	ADJ
ftr-332	259	7	to	to	ADP
ftr-332	259	8	the	the	DET
ftr-332	259	9	dentist	dentist	NOUN
ftr-332	259	10	,	,	PUNCT
ftr-332	259	11	just	just	ADV
ftr-332	259	12	like	like	SCONJ
ftr-332	259	13	his	his	PRON
ftr-332	259	14	lawyer	lawyer	NOUN
ftr-332	259	15	’s	’s	PART
ftr-332	259	16	income	income	NOUN
ftr-332	259	17	is	be	AUX
ftr-332	259	18	taxable	taxable	ADJ
ftr-332	259	19	the	the	DET
ftr-332	259	20	lawyer	lawyer	NOUN
ftr-332	259	21	.	.	PUNCT
ftr-332	260	1	walker	walker	PROPN
ftr-332	260	2	v.	v.	PROPN
ftr-332	260	3	commissioner	commissioner	PROPN
ftr-332	260	4	,	,	PUNCT
ftr-332	260	5	t.c	t.c	PROPN
ftr-332	260	6	.	.	PROPN
ftr-332	260	7	memo	memo	NOUN
ftr-332	260	8	.	.	PUNCT
ftr-332	261	1	2012	2012	NUM
ftr-332	261	2	-	-	SYM
ftr-332	261	3	5	5	NUM
ftr-332	261	4	(	(	PUNCT
ftr-332	261	5	1/9/12	1/9/12	NUM
ftr-332	261	6	)	)	PUNCT
ftr-332	261	7	.	.	PUNCT
ftr-332	262	1	the	the	DET
ftr-332	262	2	taxpayer	taxpayer	NOUN
ftr-332	262	3	dentist	dentist	NOUN
ftr-332	262	4	practiced	practice	VERB
ftr-332	262	5	through	through	ADP
ftr-332	262	6	an	an	DET
ftr-332	262	7	llc	llc	NOUN
ftr-332	262	8	,	,	PUNCT
ftr-332	262	9	owned	own	VERB
ftr-332	262	10	1	1	NUM
ftr-332	262	11	percent	percent	NOUN
ftr-332	262	12	by	by	ADP
ftr-332	262	13	the	the	DET
ftr-332	262	14	taxpayer	taxpayer	NOUN
ftr-332	262	15	and	and	CCONJ
ftr-332	262	16	99	99	NUM
ftr-332	262	17	percent	percent	NOUN
ftr-332	262	18	by	by	ADP
ftr-332	262	19	a	a	DET
ftr-332	262	20	partnership	partnership	NOUN
ftr-332	262	21	that	that	PRON
ftr-332	262	22	included	include	VERB
ftr-332	262	23	the	the	DET
ftr-332	262	24	dentist‘s	dentist‘s	NOUN
ftr-332	262	25	children	child	NOUN
ftr-332	262	26	.	.	PUNCT
ftr-332	263	1	the	the	DET
ftr-332	263	2	arrangement	arrangement	NOUN
ftr-332	263	3	was	be	AUX
ftr-332	263	4	patterned	pattern	VERB
ftr-332	263	5	on	on	ADP
ftr-332	263	6	entities	entity	NOUN
ftr-332	263	7	created	create	VERB
ftr-332	263	8	by	by	ADP
ftr-332	263	9	scott	scott	PROPN
ftr-332	263	10	and	and	CCONJ
ftr-332	263	11	darren	darren	PROPN
ftr-332	263	12	cole	cole	PROPN
ftr-332	263	13	to	to	PART
ftr-332	263	14	avoid	avoid	VERB
ftr-332	263	15	income	income	NOUN
ftr-332	263	16	and	and	CCONJ
ftr-332	263	17	employment	employment	NOUN
ftr-332	263	18	on	on	ADP
ftr-332	263	19	their	their	PRON
ftr-332	263	20	196	196	NUM
ftr-332	263	21	florida	florida	PROPN
ftr-332	263	22	tax	tax	NOUN
ftr-332	263	23	review	review	NOUN
ftr-332	264	1	[	[	X
ftr-332	264	2	vol	vol	NOUN
ftr-332	264	3	.	.	PUNCT
ftr-332	265	1	12:5	12:5	NUM
ftr-332	265	2	law	law	NOUN
ftr-332	265	3	practice	practice	NOUN
ftr-332	265	4	and	and	CCONJ
ftr-332	265	5	rejected	reject	VERB
ftr-332	265	6	in	in	ADP
ftr-332	265	7	cole	cole	PROPN
ftr-332	265	8	v.	v.	PROPN
ftr-332	265	9	commissioner	commissioner	PROPN
ftr-332	265	10	,	,	PUNCT
ftr-332	265	11	637	637	NUM
ftr-332	265	12	f.2d	f.2d	NOUN
ftr-332	265	13	767	767	NUM
ftr-332	265	14	(	(	PUNCT
ftr-332	265	15	7th	7th	ADJ
ftr-332	265	16	cir	cir	NOUN
ftr-332	265	17	.	.	PUNCT
ftr-332	265	18	2011	2011	NUM
ftr-332	265	19	)	)	PUNCT
ftr-332	265	20	.	.	PUNCT
ftr-332	266	1	the	the	DET
ftr-332	266	2	tax	tax	NOUN
ftr-332	266	3	court	court	NOUN
ftr-332	266	4	(	(	PUNCT
ftr-332	266	5	judge	judge	PROPN
ftr-332	266	6	cohen	cohen	PROPN
ftr-332	266	7	)	)	PUNCT
ftr-332	266	8	held	hold	VERB
ftr-332	266	9	that	that	SCONJ
ftr-332	266	10	the	the	DET
ftr-332	266	11	arrangement	arrangement	NOUN
ftr-332	266	12	represented	represent	VERB
ftr-332	266	13	an	an	DET
ftr-332	266	14	anticipatory	anticipatory	ADJ
ftr-332	266	15	assignment	assignment	NOUN
ftr-332	266	16	of	of	ADP
ftr-332	266	17	income	income	NOUN
ftr-332	266	18	that	that	PRON
ftr-332	266	19	was	be	AUX
ftr-332	266	20	taxable	taxable	ADJ
ftr-332	266	21	to	to	ADP
ftr-332	266	22	the	the	DET
ftr-332	266	23	taxpayer	taxpayer	NOUN
ftr-332	266	24	.	.	PUNCT
ftr-332	267	1	the	the	DET
ftr-332	267	2	only	only	ADJ
ftr-332	267	3	distinction	distinction	NOUN
ftr-332	267	4	between	between	ADP
ftr-332	267	5	the	the	DET
ftr-332	267	6	taxpayer	taxpayer	NOUN
ftr-332	267	7	and	and	CCONJ
ftr-332	267	8	the	the	DET
ftr-332	267	9	taxpayers	taxpayer	NOUN
ftr-332	267	10	in	in	ADP
ftr-332	267	11	cole	cole	PROPN
ftr-332	267	12	was	be	AUX
ftr-332	267	13	the	the	DET
ftr-332	267	14	practice	practice	NOUN
ftr-332	267	15	of	of	ADP
ftr-332	267	16	dentistry	dentistry	NOUN
ftr-332	267	17	versus	versus	ADP
ftr-332	267	18	law	law	NOUN
ftr-332	267	19	,	,	PUNCT
ftr-332	267	20	a	a	DET
ftr-332	267	21	distinction	distinction	NOUN
ftr-332	267	22	that	that	PRON
ftr-332	267	23	did	do	AUX
ftr-332	267	24	not	not	PART
ftr-332	267	25	make	make	VERB
ftr-332	267	26	a	a	DET
ftr-332	267	27	difference	difference	NOUN
ftr-332	267	28	.	.	PUNCT
ftr-332	268	1	9	9	X
ftr-332	268	2	.	.	X
ftr-332	268	3	assignment	assignment	NOUN
ftr-332	268	4	of	of	ADP
ftr-332	268	5	income	income	NOUN
ftr-332	268	6	principles	principle	NOUN
ftr-332	268	7	are	be	AUX
ftr-332	268	8	alive	alive	ADJ
ftr-332	268	9	and	and	CCONJ
ftr-332	268	10	well	well	ADV
ftr-332	268	11	,	,	PUNCT
ftr-332	268	12	sort	sort	ADV
ftr-332	268	13	of	of	ADV
ftr-332	268	14	.	.	PUNCT
ftr-332	269	1	owen	owen	PROPN
ftr-332	269	2	v.	v.	PROPN
ftr-332	269	3	commissioner	commissioner	PROPN
ftr-332	269	4	,	,	PUNCT
ftr-332	269	5	t.c	t.c	PROPN
ftr-332	269	6	.	.	PROPN
ftr-332	269	7	memo	memo	NOUN
ftr-332	269	8	.	.	PUNCT
ftr-332	270	1	2012	2012	NUM
ftr-332	270	2	-	-	SYM
ftr-332	270	3	21	21	NUM
ftr-332	270	4	(	(	PUNCT
ftr-332	270	5	1/19/12	1/19/12	NUM
ftr-332	270	6	)	)	PUNCT
ftr-332	270	7	.	.	PUNCT
ftr-332	271	1	the	the	DET
ftr-332	271	2	taxpayers	taxpayer	NOUN
ftr-332	271	3	,	,	PUNCT
ftr-332	271	4	john	john	PROPN
ftr-332	271	5	and	and	CCONJ
ftr-332	271	6	laura	laura	PROPN
ftr-332	271	7	owen	owen	PROPN
ftr-332	271	8	incorporated	incorporate	VERB
ftr-332	271	9	a	a	DET
ftr-332	271	10	personal	personal	ADJ
ftr-332	271	11	services	service	NOUN
ftr-332	271	12	company	company	NOUN
ftr-332	271	13	,	,	PUNCT
ftr-332	271	14	j&l	j&l	PROPN
ftr-332	271	15	owen	owen	PROPN
ftr-332	271	16	,	,	PUNCT
ftr-332	271	17	inc	inc	PROPN
ftr-332	271	18	.	.	PROPN
ftr-332	271	19	,	,	PUNCT
ftr-332	271	20	in	in	ADP
ftr-332	271	21	which	which	PRON
ftr-332	271	22	they	they	PRON
ftr-332	271	23	were	be	AUX
ftr-332	271	24	the	the	DET
ftr-332	271	25	sole	sole	ADJ
ftr-332	271	26	shareholders	shareholder	NOUN
ftr-332	271	27	.	.	PUNCT
ftr-332	272	1	in	in	ADP
ftr-332	272	2	1997	1997	NUM
ftr-332	272	3	,	,	PUNCT
ftr-332	272	4	john	john	PROPN
ftr-332	272	5	owen	owen	PROPN
ftr-332	272	6	and	and	CCONJ
ftr-332	272	7	two	two	NUM
ftr-332	272	8	others	other	NOUN
ftr-332	272	9	formed	form	VERB
ftr-332	272	10	two	two	NUM
ftr-332	272	11	companies	company	NOUN
ftr-332	272	12	,	,	PUNCT
ftr-332	272	13	family	family	NOUN
ftr-332	272	14	first	first	ADJ
ftr-332	272	15	insurance	insurance	NOUN
ftr-332	272	16	services	service	NOUN
ftr-332	272	17	companies	company	NOUN
ftr-332	272	18	(	(	PUNCT
ftr-332	272	19	ffis	ffis	PROPN
ftr-332	272	20	)	)	PUNCT
ftr-332	272	21	and	and	CCONJ
ftr-332	272	22	ffeap	ffeap	NOUN
ftr-332	272	23	,	,	PUNCT
ftr-332	272	24	which	which	PRON
ftr-332	272	25	sold	sell	VERB
ftr-332	272	26	insurance	insurance	NOUN
ftr-332	272	27	related	relate	VERB
ftr-332	272	28	and	and	CCONJ
ftr-332	272	29	financial	financial	ADJ
ftr-332	272	30	products	product	NOUN
ftr-332	272	31	.	.	PUNCT
ftr-332	273	1	john	john	PROPN
ftr-332	273	2	was	be	AUX
ftr-332	273	3	both	both	CCONJ
ftr-332	273	4	an	an	DET
ftr-332	273	5	officer	officer	NOUN
ftr-332	273	6	/	/	SYM
ftr-332	273	7	employee	employee	NOUN
ftr-332	273	8	and	and	CCONJ
ftr-332	273	9	an	an	DET
ftr-332	273	10	independent	independent	ADJ
ftr-332	273	11	contractor	contractor	NOUN
ftr-332	273	12	salesman	salesman	NOUN
ftr-332	273	13	.	.	PUNCT
ftr-332	274	1	laura	laura	PROPN
ftr-332	274	2	was	be	AUX
ftr-332	274	3	employed	employ	VERB
ftr-332	274	4	by	by	ADP
ftr-332	274	5	ffis	ffis	NOUN
ftr-332	274	6	as	as	ADP
ftr-332	274	7	an	an	DET
ftr-332	274	8	executive	executive	NOUN
ftr-332	274	9	.	.	PUNCT
ftr-332	275	1	in	in	ADP
ftr-332	275	2	2002	2002	NUM
ftr-332	275	3	,	,	PUNCT
ftr-332	275	4	john	john	PROPN
ftr-332	275	5	sold	sell	VERB
ftr-332	275	6	his	his	PRON
ftr-332	275	7	50	50	NUM
ftr-332	275	8	percent	percent	NOUN
ftr-332	275	9	interest	interest	NOUN
ftr-332	275	10	in	in	ADP
ftr-332	275	11	the	the	DET
ftr-332	275	12	two	two	NUM
ftr-332	275	13	companies	company	NOUN
ftr-332	275	14	for	for	ADP
ftr-332	275	15	$	$	SYM
ftr-332	275	16	7.5	7.5	NUM
ftr-332	275	17	million	million	NUM
ftr-332	275	18	,	,	PUNCT
ftr-332	275	19	$	$	SYM
ftr-332	275	20	3.8	3.8	NUM
ftr-332	275	21	million	million	NUM
ftr-332	275	22	of	of	ADP
ftr-332	275	23	which	which	PRON
ftr-332	275	24	was	be	AUX
ftr-332	275	25	paid	pay	VERB
ftr-332	275	26	in	in	ADP
ftr-332	275	27	the	the	DET
ftr-332	275	28	form	form	NOUN
ftr-332	275	29	of	of	ADP
ftr-332	275	30	a	a	DET
ftr-332	275	31	cashier‘s	cashier‘s	ADJ
ftr-332	275	32	check	check	NOUN
ftr-332	275	33	.	.	PUNCT
ftr-332	276	1	the	the	DET
ftr-332	276	2	taxpayer	taxpayer	NOUN
ftr-332	276	3	reported	report	VERB
ftr-332	276	4	$	$	SYM
ftr-332	276	5	1.9	1.9	NUM
ftr-332	276	6	million	million	NUM
ftr-332	276	7	on	on	ADP
ftr-332	276	8	the	the	DET
ftr-332	276	9	sale	sale	NOUN
ftr-332	276	10	of	of	ADP
ftr-332	276	11	ffis	ffis	NOUN
ftr-332	276	12	as	as	ADP
ftr-332	276	13	capital	capital	NOUN
ftr-332	276	14	gain	gain	NOUN
ftr-332	276	15	and	and	CCONJ
ftr-332	276	16	attempted	attempt	VERB
ftr-332	276	17	to	to	PART
ftr-332	276	18	roll	roll	VERB
ftr-332	276	19	over	over	ADP
ftr-332	276	20	$	$	SYM
ftr-332	276	21	1.9	1.9	NUM
ftr-332	276	22	million	million	NUM
ftr-332	276	23	of	of	ADP
ftr-332	276	24	gain	gain	NOUN
ftr-332	276	25	on	on	ADP
ftr-332	276	26	the	the	DET
ftr-332	276	27	sale	sale	NOUN
ftr-332	276	28	of	of	ADP
ftr-332	276	29	ffeap	ffeap	NOUN
ftr-332	276	30	into	into	ADP
ftr-332	276	31	a	a	DET
ftr-332	276	32	jewelry	jewelry	NOUN
ftr-332	276	33	business	business	NOUN
ftr-332	276	34	under	under	ADP
ftr-332	276	35	§	§	PROPN
ftr-332	276	36	1045	1045	NUM
ftr-332	276	37	(	(	PUNCT
ftr-332	276	38	rollover	rollover	NOUN
ftr-332	276	39	of	of	ADP
ftr-332	276	40	an	an	DET
ftr-332	276	41	investment	investment	NOUN
ftr-332	276	42	of	of	ADP
ftr-332	276	43	one	one	NUM
ftr-332	276	44	small	small	ADJ
ftr-332	276	45	business	business	NOUN
ftr-332	276	46	corporation	corporation	NOUN
ftr-332	276	47	into	into	ADP
ftr-332	276	48	another	another	DET
ftr-332	276	49	small	small	ADJ
ftr-332	276	50	business	business	NOUN
ftr-332	276	51	corporation	corporation	NOUN
ftr-332	276	52	)	)	PUNCT
ftr-332	276	53	.	.	PUNCT
ftr-332	277	1	in	in	ADP
ftr-332	277	2	each	each	PRON
ftr-332	277	3	of	of	ADP
ftr-332	277	4	january	january	PROPN
ftr-332	277	5	and	and	CCONJ
ftr-332	277	6	december	december	PROPN
ftr-332	277	7	2003	2003	NUM
ftr-332	277	8	the	the	DET
ftr-332	277	9	purchaser	purchaser	NOUN
ftr-332	277	10	paid	pay	VERB
ftr-332	277	11	an	an	DET
ftr-332	277	12	additional	additional	ADJ
ftr-332	277	13	$	$	SYM
ftr-332	277	14	1.5	1.5	NUM
ftr-332	277	15	million	million	NUM
ftr-332	277	16	into	into	ADP
ftr-332	277	17	the	the	DET
ftr-332	277	18	own	own	ADJ
ftr-332	277	19	family	family	NOUN
ftr-332	277	20	trust	trust	NOUN
ftr-332	277	21	.	.	PUNCT
ftr-332	278	1	the	the	DET
ftr-332	278	2	taxpayers	taxpayer	NOUN
ftr-332	278	3	‘	‘	PART
ftr-332	278	4	accountant	accountant	NOUN
ftr-332	278	5	mistakenly	mistakenly	ADV
ftr-332	278	6	omitted	omit	VERB
ftr-332	278	7	the	the	DET
ftr-332	278	8	second	second	ADJ
ftr-332	278	9	payment	payment	NOUN
ftr-332	278	10	from	from	ADP
ftr-332	278	11	the	the	DET
ftr-332	278	12	taxpayers	taxpayer	NOUN
ftr-332	278	13	‘	'	PUNCT
ftr-332	278	14	2003	2003	NUM
ftr-332	278	15	return	return	NOUN
ftr-332	278	16	.	.	PUNCT
ftr-332	279	1	an	an	DET
ftr-332	279	2	employment	employment	NOUN
ftr-332	279	3	agreement	agreement	NOUN
ftr-332	279	4	retained	retain	VERB
ftr-332	279	5	john	john	PROPN
ftr-332	279	6	as	as	ADP
ftr-332	279	7	president	president	NOUN
ftr-332	279	8	of	of	ADP
ftr-332	279	9	ffis	ffis	PROPN
ftr-332	279	10	and	and	CCONJ
ftr-332	279	11	vice	vice	NOUN
ftr-332	279	12	-	-	NOUN
ftr-332	279	13	president	president	NOUN
ftr-332	279	14	of	of	ADP
ftr-332	279	15	ffeap	ffeap	PROPN
ftr-332	279	16	.	.	PUNCT
ftr-332	280	1	various	various	ADJ
ftr-332	280	2	compensation	compensation	NOUN
ftr-332	280	3	and	and	CCONJ
ftr-332	280	4	incentive	incentive	NOUN
ftr-332	280	5	payments	payment	NOUN
ftr-332	280	6	pursuant	pursuant	ADJ
ftr-332	280	7	to	to	ADP
ftr-332	280	8	the	the	DET
ftr-332	280	9	agreement	agreement	NOUN
ftr-332	280	10	and	and	CCONJ
ftr-332	280	11	amendments	amendment	NOUN
ftr-332	280	12	signed	sign	VERB
ftr-332	280	13	by	by	ADP
ftr-332	280	14	john	john	PROPN
ftr-332	280	15	in	in	ADP
ftr-332	280	16	his	his	PRON
ftr-332	280	17	role	role	NOUN
ftr-332	280	18	as	as	ADP
ftr-332	280	19	president	president	NOUN
ftr-332	280	20	of	of	ADP
ftr-332	280	21	ffis	ffis	PROPN
ftr-332	280	22	were	be	AUX
ftr-332	280	23	made	make	VERB
ftr-332	280	24	to	to	ADP
ftr-332	280	25	j&l	j&l	PROPN
ftr-332	280	26	owen	owen	PROPN
ftr-332	280	27	,	,	PUNCT
ftr-332	280	28	inc	inc	PROPN
ftr-332	280	29	.	.	PROPN
ftr-332	280	30	in	in	ADP
ftr-332	280	31	2002	2002	NUM
ftr-332	280	32	j&l	j&l	PROPN
ftr-332	280	33	owen	owen	PROPN
ftr-332	280	34	,	,	PUNCT
ftr-332	280	35	inc	inc	PROPN
ftr-332	280	36	.	.	PROPN
ftr-332	280	37	reported	report	VERB
ftr-332	280	38	$	$	SYM
ftr-332	280	39	910,454	910,454	NUM
ftr-332	280	40	of	of	ADP
ftr-332	280	41	wages	wage	NOUN
ftr-332	280	42	to	to	ADP
ftr-332	280	43	john	john	PROPN
ftr-332	280	44	and	and	CCONJ
ftr-332	280	45	$	$	SYM
ftr-332	280	46	225,000	225,000	NUM
ftr-332	280	47	to	to	ADP
ftr-332	280	48	laura	laura	NOUN
ftr-332	280	49	on	on	ADP
ftr-332	280	50	forms	form	NOUN
ftr-332	280	51	w-2	w-2	NOUN
ftr-332	280	52	,	,	PUNCT
ftr-332	280	53	which	which	PRON
ftr-332	280	54	wages	wage	NOUN
ftr-332	280	55	were	be	AUX
ftr-332	280	56	deducted	deduct	VERB
ftr-332	280	57	by	by	ADP
ftr-332	280	58	the	the	DET
ftr-332	280	59	corporation	corporation	NOUN
ftr-332	280	60	.	.	PUNCT
ftr-332	281	1	the	the	DET
ftr-332	281	2	tax	tax	NOUN
ftr-332	281	3	court	court	NOUN
ftr-332	281	4	(	(	PUNCT
ftr-332	281	5	judge	judge	PROPN
ftr-332	281	6	wherry	wherry	PROPN
ftr-332	281	7	)	)	PUNCT
ftr-332	281	8	held	hold	VERB
ftr-332	281	9	that	that	SCONJ
ftr-332	281	10	payments	payment	NOUN
ftr-332	281	11	to	to	ADP
ftr-332	281	12	john	john	PROPN
ftr-332	281	13	for	for	ADP
ftr-332	281	14	his	his	PRON
ftr-332	281	15	sales	sale	NOUN
ftr-332	281	16	activity	activity	NOUN
ftr-332	281	17	in	in	ADP
ftr-332	281	18	his	his	PRON
ftr-332	281	19	capacity	capacity	NOUN
ftr-332	281	20	as	as	ADP
ftr-332	281	21	an	an	DET
ftr-332	281	22	independent	independent	ADJ
ftr-332	281	23	contractor	contractor	NOUN
ftr-332	281	24	for	for	ADP
ftr-332	281	25	the	the	DET
ftr-332	281	26	insurance	insurance	NOUN
ftr-332	281	27	companies	company	NOUN
ftr-332	281	28	were	be	AUX
ftr-332	281	29	under	under	ADP
ftr-332	281	30	the	the	DET
ftr-332	281	31	control	control	NOUN
ftr-332	281	32	of	of	ADP
ftr-332	281	33	j&l	j&l	PROPN
ftr-332	281	34	owen	owen	PROPN
ftr-332	281	35	,	,	PUNCT
ftr-332	281	36	inc	inc	PROPN
ftr-332	281	37	.	.	PROPN
ftr-332	281	38	,	,	PUNCT
ftr-332	281	39	and	and	CCONJ
ftr-332	281	40	were	be	AUX
ftr-332	281	41	thus	thus	ADV
ftr-332	281	42	income	income	NOUN
ftr-332	281	43	of	of	ADP
ftr-332	281	44	the	the	DET
ftr-332	281	45	corporation	corporation	NOUN
ftr-332	281	46	.	.	PUNCT
ftr-332	282	1	the	the	DET
ftr-332	282	2	court	court	NOUN
ftr-332	282	3	indicated	indicate	VERB
ftr-332	282	4	that	that	SCONJ
ftr-332	282	5	,	,	PUNCT
ftr-332	282	6	as	as	ADP
ftr-332	282	7	an	an	DET
ftr-332	282	8	independent	independent	ADJ
ftr-332	282	9	contractor	contractor	NOUN
ftr-332	282	10	,	,	PUNCT
ftr-332	282	11	an	an	DET
ftr-332	282	12	individual	individual	NOUN
ftr-332	282	13	has	have	VERB
ftr-332	282	14	control	control	NOUN
ftr-332	282	15	over	over	ADP
ftr-332	282	16	earned	earn	VERB
ftr-332	282	17	income	income	NOUN
ftr-332	282	18	,	,	PUNCT
ftr-332	282	19	which	which	PRON
ftr-332	282	20	includes	include	VERB
ftr-332	282	21	the	the	DET
ftr-332	282	22	right	right	NOUN
ftr-332	282	23	to	to	PART
ftr-332	282	24	choose	choose	VERB
ftr-332	282	25	to	to	PART
ftr-332	282	26	do	do	VERB
ftr-332	282	27	business	business	NOUN
ftr-332	282	28	as	as	ADP
ftr-332	282	29	a	a	DET
ftr-332	282	30	corporation	corporation	NOUN
ftr-332	282	31	.	.	PUNCT
ftr-332	283	1	after	after	ADP
ftr-332	283	2	a	a	DET
ftr-332	283	3	factual	factual	ADJ
ftr-332	283	4	inquiry	inquiry	NOUN
ftr-332	283	5	into	into	ADP
ftr-332	283	6	the	the	DET
ftr-332	283	7	nature	nature	NOUN
ftr-332	283	8	of	of	ADP
ftr-332	283	9	other	other	ADJ
ftr-332	283	10	payments	payment	NOUN
ftr-332	283	11	,	,	PUNCT
ftr-332	283	12	the	the	DET
ftr-332	283	13	court	court	NOUN
ftr-332	283	14	held	hold	VERB
ftr-332	283	15	that	that	SCONJ
ftr-332	283	16	payments	payment	NOUN
ftr-332	283	17	to	to	ADP
ftr-332	283	18	john	john	PROPN
ftr-332	283	19	for	for	ADP
ftr-332	283	20	consulting	consulting	NOUN
ftr-332	283	21	and	and	CCONJ
ftr-332	283	22	sales	sale	NOUN
ftr-332	283	23	promotion	promotion	NOUN
ftr-332	283	24	activities	activity	NOUN
ftr-332	283	25	were	be	AUX
ftr-332	283	26	made	make	VERB
ftr-332	283	27	in	in	ADP
ftr-332	283	28	his	his	PRON
ftr-332	283	29	capacity	capacity	NOUN
ftr-332	283	30	as	as	ADP
ftr-332	283	31	an	an	DET
ftr-332	283	32	officer	officer	NOUN
ftr-332	283	33	of	of	ADP
ftr-332	283	34	the	the	DET
ftr-332	283	35	insurance	insurance	NOUN
ftr-332	283	36	companies	company	NOUN
ftr-332	283	37	and	and	CCONJ
ftr-332	283	38	therefore	therefore	ADV
ftr-332	283	39	not	not	PART
ftr-332	283	40	subject	subject	VERB
ftr-332	283	41	to	to	ADP
ftr-332	283	42	assignment	assignment	NOUN
ftr-332	283	43	to	to	ADP
ftr-332	283	44	the	the	DET
ftr-332	283	45	personal	personal	ADJ
ftr-332	283	46	service	service	NOUN
ftr-332	283	47	corporation	corporation	NOUN
ftr-332	283	48	.	.	PUNCT
ftr-332	284	1	the	the	DET
ftr-332	284	2	court	court	NOUN
ftr-332	284	3	rejected	reject	VERB
ftr-332	284	4	the	the	DET
ftr-332	284	5	taxpayers	taxpayer	NOUN
ftr-332	284	6	‘	‘	PART
ftr-332	284	7	assertion	assertion	NOUN
ftr-332	284	8	that	that	SCONJ
ftr-332	284	9	they	they	PRON
ftr-332	284	10	over	over	ADV
ftr-332	284	11	-	-	PUNCT
ftr-332	284	12	reported	report	VERB
ftr-332	284	13	their	their	PRON
ftr-332	284	14	income	income	NOUN
ftr-332	284	15	for	for	ADP
ftr-332	284	16	2002	2002	NUM
ftr-332	284	17	in	in	ADP
ftr-332	284	18	the	the	DET
ftr-332	284	19	amount	amount	NOUN
ftr-332	284	20	reported	report	VERB
ftr-332	284	21	as	as	ADP
ftr-332	284	22	compensation	compensation	NOUN
ftr-332	284	23	from	from	ADP
ftr-332	284	24	the	the	DET
ftr-332	284	25	personal	personal	ADJ
ftr-332	284	26	services	service	NOUN
ftr-332	284	27	corporation	corporation	NOUN
ftr-332	284	28	,	,	PUNCT
ftr-332	284	29	stating	state	VERB
ftr-332	284	30	that	that	SCONJ
ftr-332	284	31	the	the	DET
ftr-332	284	32	taxpayers	taxpayer	NOUN
ftr-332	284	33	failed	fail	VERB
ftr-332	284	34	to	to	PART
ftr-332	284	35	meet	meet	VERB
ftr-332	284	36	their	their	PRON
ftr-332	284	37	burden	burden	NOUN
ftr-332	284	38	of	of	ADP
ftr-332	284	39	showing	show	VERB
ftr-332	284	40	that	that	SCONJ
ftr-332	284	41	they	they	PRON
ftr-332	284	42	did	do	AUX
ftr-332	284	43	not	not	PART
ftr-332	284	44	receive	receive	VERB
ftr-332	284	45	the	the	DET
ftr-332	284	46	amounts	amount	NOUN
ftr-332	284	47	reported	report	VERB
ftr-332	284	48	on	on	ADP
ftr-332	284	49	w-2s	w-2	NOUN
ftr-332	284	50	from	from	ADP
ftr-332	284	51	the	the	DET
ftr-332	284	52	personal	personal	ADJ
ftr-332	284	53	services	service	NOUN
ftr-332	284	54	corporation	corporation	NOUN
ftr-332	284	55	.	.	PUNCT
ftr-332	285	1	(	(	PUNCT
ftr-332	285	2	the	the	DET
ftr-332	285	3	irs	irs	PROPN
ftr-332	285	4	also	also	ADV
ftr-332	285	5	conceded	concede	VERB
ftr-332	285	6	that	that	SCONJ
ftr-332	285	7	amounts	amount	VERB
ftr-332	285	8	includable	includable	ADJ
ftr-332	285	9	in	in	ADP
ftr-332	285	10	the	the	DET
ftr-332	285	11	taxpayers	taxpayer	NOUN
ftr-332	285	12	‘	‘	PART
ftr-332	285	13	income	income	NOUN
ftr-332	285	14	for	for	ADP
ftr-332	285	15	2002	2002	NUM
ftr-332	285	16	under	under	ADP
ftr-332	285	17	assignment	assignment	NOUN
ftr-332	285	18	of	of	ADP
ftr-332	285	19	income	income	NOUN
ftr-332	285	20	principles	principle	NOUN
ftr-332	285	21	had	have	AUX
ftr-332	285	22	been	be	AUX
ftr-332	285	23	included	include	VERB
ftr-332	285	24	in	in	ADP
ftr-332	285	25	the	the	DET
ftr-332	285	26	w-2s	w-2s	NOUN
ftr-332	285	27	from	from	ADP
ftr-332	285	28	the	the	DET
ftr-332	285	29	personal	personal	ADJ
ftr-332	285	30	services	service	NOUN
ftr-332	285	31	2012	2012	NUM
ftr-332	285	32	]	]	PUNCT
ftr-332	285	33	recent	recent	ADJ
ftr-332	285	34	developments	development	NOUN
ftr-332	285	35	in	in	ADP
ftr-332	285	36	federal	federal	ADJ
ftr-332	285	37	income	income	NOUN
ftr-332	285	38	taxation	taxation	NOUN
ftr-332	285	39	197	197	NUM
ftr-332	285	40	corporation	corporation	NOUN
ftr-332	285	41	.	.	PUNCT
ftr-332	285	42	)	)	PUNCT
ftr-332	286	1	the	the	DET
ftr-332	286	2	court	court	NOUN
ftr-332	286	3	also	also	ADV
ftr-332	286	4	noted	note	VERB
ftr-332	286	5	that	that	SCONJ
ftr-332	286	6	while	while	SCONJ
ftr-332	286	7	a	a	DET
ftr-332	286	8	taxpayer	taxpayer	NOUN
ftr-332	286	9	may	may	AUX
ftr-332	286	10	conduct	conduct	VERB
ftr-332	286	11	business	business	NOUN
ftr-332	286	12	in	in	ADP
ftr-332	286	13	whatever	whatever	DET
ftr-332	286	14	form	form	NOUN
ftr-332	286	15	the	the	DET
ftr-332	286	16	taxpayer	taxpayer	NOUN
ftr-332	286	17	chooses	choose	VERB
ftr-332	286	18	,	,	PUNCT
ftr-332	286	19	the	the	DET
ftr-332	286	20	taxpayer	taxpayer	NOUN
ftr-332	286	21	must	must	AUX
ftr-332	286	22	also	also	ADV
ftr-332	286	23	accept	accept	VERB
ftr-332	286	24	the	the	DET
ftr-332	286	25	result	result	NOUN
ftr-332	286	26	.	.	PUNCT
ftr-332	287	1			X
ftr-332	288	1	with	with	ADP
ftr-332	288	2	respect	respect	NOUN
ftr-332	288	3	to	to	ADP
ftr-332	288	4	the	the	DET
ftr-332	288	5	capital	capital	NOUN
ftr-332	288	6	gain	gain	VERB
ftr-332	288	7	the	the	DET
ftr-332	288	8	taxpayer	taxpayer	NOUN
ftr-332	288	9	attempted	attempt	VERB
ftr-332	288	10	to	to	PART
ftr-332	288	11	roll	roll	VERB
ftr-332	288	12	over	over	ADP
ftr-332	288	13	under	under	ADP
ftr-332	288	14	§	§	PROPN
ftr-332	288	15	1045	1045	NUM
ftr-332	288	16	,	,	PUNCT
ftr-332	288	17	the	the	DET
ftr-332	288	18	court	court	NOUN
ftr-332	288	19	held	hold	VERB
ftr-332	288	20	that	that	SCONJ
ftr-332	288	21	the	the	DET
ftr-332	288	22	jewelry	jewelry	NOUN
ftr-332	288	23	business	business	NOUN
ftr-332	288	24	into	into	ADP
ftr-332	288	25	which	which	PRON
ftr-332	288	26	the	the	DET
ftr-332	288	27	taxpayer	taxpayer	NOUN
ftr-332	288	28	invested	invest	VERB
ftr-332	288	29	proceeds	proceed	NOUN
ftr-332	288	30	from	from	ADP
ftr-332	288	31	the	the	DET
ftr-332	288	32	sale	sale	NOUN
ftr-332	288	33	of	of	ADP
ftr-332	288	34	ffeap	ffeap	NOUN
ftr-332	288	35	was	be	AUX
ftr-332	288	36	not	not	PART
ftr-332	288	37	an	an	DET
ftr-332	288	38	active	active	ADJ
ftr-332	288	39	trade	trade	NOUN
ftr-332	288	40	or	or	CCONJ
ftr-332	288	41	business	business	NOUN
ftr-332	288	42	and	and	CCONJ
ftr-332	288	43	thus	thus	ADV
ftr-332	288	44	not	not	PART
ftr-332	288	45	a	a	DET
ftr-332	288	46	qualified	qualified	ADJ
ftr-332	288	47	small	small	ADJ
ftr-332	288	48	business	business	NOUN
ftr-332	288	49	for	for	ADP
ftr-332	288	50	§	§	PROPN
ftr-332	288	51	1045	1045	NUM
ftr-332	288	52	purposes	purpose	NOUN
ftr-332	288	53	.	.	PUNCT
ftr-332	289	1			PUNCT
ftr-332	290	1	the	the	DET
ftr-332	290	2	court	court	NOUN
ftr-332	290	3	imposed	impose	VERB
ftr-332	290	4	§	§	PROPN
ftr-332	290	5	6662	6662	NUM
ftr-332	290	6	accuracy	accuracy	NOUN
ftr-332	290	7	related	relate	VERB
ftr-332	290	8	penalties	penalty	NOUN
ftr-332	290	9	,	,	PUNCT
ftr-332	290	10	holding	hold	VERB
ftr-332	290	11	that	that	SCONJ
ftr-332	290	12	the	the	DET
ftr-332	290	13	taxpayer	taxpayer	NOUN
ftr-332	290	14	did	do	AUX
ftr-332	290	15	not	not	PART
ftr-332	290	16	reasonably	reasonably	ADV
ftr-332	290	17	rely	rely	VERB
ftr-332	290	18	on	on	ADP
ftr-332	290	19	the	the	DET
ftr-332	290	20	tax	tax	NOUN
ftr-332	290	21	advice	advice	NOUN
ftr-332	290	22	of	of	ADP
ftr-332	290	23	the	the	DET
ftr-332	290	24	accounting	accounting	NOUN
ftr-332	290	25	firm	firm	NOUN
ftr-332	290	26	that	that	PRON
ftr-332	290	27	structured	structure	VERB
ftr-332	290	28	the	the	DET
ftr-332	290	29	various	various	ADJ
ftr-332	290	30	transactions	transaction	NOUN
ftr-332	290	31	.	.	PUNCT
ftr-332	291	1	b.	b.	PROPN
ftr-332	291	2	deductible	deductible	ADJ
ftr-332	291	3	expenses	expense	NOUN
ftr-332	291	4	versus	versus	ADP
ftr-332	291	5	capitalization	capitalization	NOUN
ftr-332	291	6	1	1	NUM
ftr-332	291	7	.	.	PUNCT
ftr-332	292	1	those	those	DET
ftr-332	292	2	fancy	fancy	ADJ
ftr-332	292	3	pyrex	pyrex	NOUN
ftr-332	292	4	®	®	PROPN
ftr-332	292	5	and	and	CCONJ
ftr-332	292	6	oneida	oneida	NOUN
ftr-332	292	7	®	®	NOUN
ftr-332	292	8	branded	brand	VERB
ftr-332	292	9	kitchen	kitchen	NOUN
ftr-332	292	10	products	product	NOUN
ftr-332	292	11	are	be	AUX
ftr-332	292	12	made	make	VERB
ftr-332	292	13	by	by	ADP
ftr-332	292	14	robinson	robinson	PROPN
ftr-332	292	15	knife	knife	PROPN
ftr-332	292	16	manufacturing	manufacturing	NOUN
ftr-332	292	17	,	,	PUNCT
ftr-332	292	18	which	which	PRON
ftr-332	292	19	is	be	AUX
ftr-332	292	20	required	require	VERB
ftr-332	292	21	to	to	PART
ftr-332	292	22	capitalize	capitalize	VERB
ftr-332	292	23	license	license	NOUN
ftr-332	292	24	fees	fee	NOUN
ftr-332	292	25	.	.	PUNCT
ftr-332	293	1	robinson	robinson	PROPN
ftr-332	293	2	knife	knife	PROPN
ftr-332	293	3	manufacturing	manufacturing	PROPN
ftr-332	293	4	co.	co.	PROPN
ftr-332	294	1	v.	v.	PROPN
ftr-332	294	2	commissioner	commissioner	PROPN
ftr-332	294	3	,	,	PUNCT
ftr-332	294	4	t.c	t.c	PROPN
ftr-332	294	5	.	.	PROPN
ftr-332	294	6	memo	memo	NOUN
ftr-332	294	7	.	.	PUNCT
ftr-332	295	1	2009	2009	NUM
ftr-332	295	2	-	-	SYM
ftr-332	295	3	9	9	NUM
ftr-332	295	4	(	(	PUNCT
ftr-332	295	5	1/14/09	1/14/09	NUM
ftr-332	295	6	)	)	PUNCT
ftr-332	295	7	.	.	PUNCT
ftr-332	296	1	the	the	DET
ftr-332	296	2	taxpayer	taxpayer	NOUN
ftr-332	296	3	designs	design	NOUN
ftr-332	296	4	and	and	CCONJ
ftr-332	296	5	produces	produce	VERB
ftr-332	296	6	kitchen	kitchen	NOUN
ftr-332	296	7	tools	tool	NOUN
ftr-332	296	8	for	for	ADP
ftr-332	296	9	sale	sale	NOUN
ftr-332	296	10	to	to	ADP
ftr-332	296	11	large	large	ADJ
ftr-332	296	12	retail	retail	ADJ
ftr-332	296	13	chains	chain	NOUN
ftr-332	296	14	.	.	PUNCT
ftr-332	297	1	to	to	PART
ftr-332	297	2	enhance	enhance	VERB
ftr-332	297	3	its	its	PRON
ftr-332	297	4	marketing	marketing	NOUN
ftr-332	297	5	,	,	PUNCT
ftr-332	297	6	the	the	DET
ftr-332	297	7	taxpayer	taxpayer	NOUN
ftr-332	297	8	paid	pay	VERB
ftr-332	297	9	license	license	NOUN
ftr-332	297	10	fees	fee	NOUN
ftr-332	297	11	to	to	ADP
ftr-332	297	12	corning	corn	VERB
ftr-332	297	13	for	for	ADP
ftr-332	297	14	use	use	NOUN
ftr-332	297	15	of	of	ADP
ftr-332	297	16	the	the	DET
ftr-332	297	17	pyrex	pyrex	PROPN
ftr-332	297	18	trademark	trademark	NOUN
ftr-332	297	19	and	and	CCONJ
ftr-332	297	20	oneida	oneida	NOUN
ftr-332	297	21	for	for	ADP
ftr-332	297	22	use	use	NOUN
ftr-332	297	23	of	of	ADP
ftr-332	297	24	the	the	DET
ftr-332	297	25	oneida	oneida	NOUN
ftr-332	297	26	trademark	trademark	NOUN
ftr-332	297	27	on	on	ADP
ftr-332	297	28	kitchen	kitchen	NOUN
ftr-332	297	29	tools	tool	NOUN
ftr-332	297	30	designed	design	VERB
ftr-332	297	31	and	and	CCONJ
ftr-332	297	32	produced	produce	VERB
ftr-332	297	33	by	by	ADP
ftr-332	297	34	the	the	DET
ftr-332	297	35	taxpayer	taxpayer	NOUN
ftr-332	297	36	.	.	PUNCT
ftr-332	298	1	the	the	DET
ftr-332	298	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	298	3	production	production	NOUN
ftr-332	298	4	of	of	ADP
ftr-332	298	5	kitchen	kitchen	NOUN
ftr-332	298	6	tools	tool	NOUN
ftr-332	298	7	bearing	bear	VERB
ftr-332	298	8	the	the	DET
ftr-332	298	9	licensed	licensed	ADJ
ftr-332	298	10	trademarks	trademark	NOUN
ftr-332	298	11	was	be	AUX
ftr-332	298	12	subject	subject	ADJ
ftr-332	298	13	to	to	ADP
ftr-332	298	14	review	review	NOUN
ftr-332	298	15	and	and	CCONJ
ftr-332	298	16	quality	quality	NOUN
ftr-332	298	17	control	control	NOUN
ftr-332	298	18	by	by	ADP
ftr-332	298	19	corning	corning	NOUN
ftr-332	298	20	or	or	CCONJ
ftr-332	298	21	oneida	oneida	NOUN
ftr-332	298	22	.	.	PUNCT
ftr-332	299	1	the	the	DET
ftr-332	299	2	irs	irs	PROPN
ftr-332	299	3	asserted	assert	VERB
ftr-332	299	4	that	that	SCONJ
ftr-332	299	5	the	the	DET
ftr-332	299	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	299	7	licensing	licensing	NOUN
ftr-332	299	8	fees	fee	NOUN
ftr-332	299	9	were	be	AUX
ftr-332	299	10	subject	subject	ADJ
ftr-332	299	11	to	to	ADP
ftr-332	299	12	capitalization	capitalization	NOUN
ftr-332	299	13	into	into	ADP
ftr-332	299	14	inventory	inventory	NOUN
ftr-332	299	15	under	under	ADP
ftr-332	299	16	§	§	PROPN
ftr-332	299	17	263a	263a	PROPN
ftr-332	299	18	under	under	ADP
ftr-332	299	19	reg	reg	NOUN
ftr-332	299	20	.	.	PUNCT
ftr-332	300	1	§	§	PROPN
ftr-332	300	2	1.263a-1(e)(3)(ii)(u	1.263a-1(e)(3)(ii)(u	NUM
ftr-332	300	3	)	)	PUNCT
ftr-332	300	4	,	,	PUNCT
ftr-332	300	5	which	which	PRON
ftr-332	300	6	expressly	expressly	ADV
ftr-332	300	7	includes	include	VERB
ftr-332	300	8	licensing	licensing	NOUN
ftr-332	300	9	and	and	CCONJ
ftr-332	300	10	franchise	franchise	NOUN
ftr-332	300	11	fees	fee	NOUN
ftr-332	300	12	as	as	ADP
ftr-332	300	13	indirect	indirect	ADJ
ftr-332	300	14	costs	cost	NOUN
ftr-332	300	15	that	that	PRON
ftr-332	300	16	must	must	AUX
ftr-332	300	17	be	be	AUX
ftr-332	300	18	allocated	allocate	VERB
ftr-332	300	19	to	to	ADP
ftr-332	300	20	produced	produce	VERB
ftr-332	300	21	property	property	NOUN
ftr-332	300	22	.	.	PUNCT
ftr-332	301	1	agreeing	agree	VERB
ftr-332	301	2	with	with	ADP
ftr-332	301	3	the	the	DET
ftr-332	301	4	irs	irs	PROPN
ftr-332	301	5	,	,	PUNCT
ftr-332	301	6	the	the	DET
ftr-332	301	7	court	court	NOUN
ftr-332	301	8	(	(	PUNCT
ftr-332	301	9	judge	judge	NOUN
ftr-332	301	10	marvel	marvel	PROPN
ftr-332	301	11	)	)	PUNCT
ftr-332	301	12	rejected	reject	VERB
ftr-332	301	13	the	the	DET
ftr-332	301	14	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	301	15	argument	argument	NOUN
ftr-332	301	16	that	that	SCONJ
ftr-332	301	17	the	the	DET
ftr-332	301	18	licensing	licensing	NOUN
ftr-332	301	19	fees	fee	NOUN
ftr-332	301	20	,	,	PUNCT
ftr-332	301	21	incurred	incur	VERB
ftr-332	301	22	to	to	PART
ftr-332	301	23	enhance	enhance	VERB
ftr-332	301	24	the	the	DET
ftr-332	301	25	marketability	marketability	NOUN
ftr-332	301	26	of	of	ADP
ftr-332	301	27	its	its	PRON
ftr-332	301	28	produced	produce	VERB
ftr-332	301	29	products	product	NOUN
ftr-332	301	30	,	,	PUNCT
ftr-332	301	31	were	be	AUX
ftr-332	301	32	deductible	deductible	ADJ
ftr-332	301	33	as	as	ADP
ftr-332	301	34	marketing	marketing	NOUN
ftr-332	301	35	,	,	PUNCT
ftr-332	301	36	selling	selling	NOUN
ftr-332	301	37	,	,	PUNCT
ftr-332	301	38	or	or	CCONJ
ftr-332	301	39	advertising	advertising	NOUN
ftr-332	301	40	costs	cost	NOUN
ftr-332	301	41	excluded	exclude	VERB
ftr-332	301	42	from	from	ADP
ftr-332	301	43	the	the	DET
ftr-332	301	44	capitalization	capitalization	NOUN
ftr-332	301	45	requirements	requirement	NOUN
ftr-332	301	46	by	by	ADP
ftr-332	301	47	reg	reg	NOUN
ftr-332	301	48	.	.	PUNCT
ftr-332	302	1	§	§	PROPN
ftr-332	302	2	1.263a-1(e)(3)(iii)(a	1.263a-1(e)(3)(iii)(a	NUM
ftr-332	302	3	)	)	PUNCT
ftr-332	302	4	.	.	PUNCT
ftr-332	303	1	the	the	DET
ftr-332	303	2	court	court	NOUN
ftr-332	303	3	noted	note	VERB
ftr-332	303	4	that	that	SCONJ
ftr-332	303	5	the	the	DET
ftr-332	303	6	design	design	NOUN
ftr-332	303	7	approval	approval	NOUN
ftr-332	303	8	and	and	CCONJ
ftr-332	303	9	quality	quality	NOUN
ftr-332	303	10	control	control	NOUN
ftr-332	303	11	elements	element	NOUN
ftr-332	303	12	of	of	ADP
ftr-332	303	13	the	the	DET
ftr-332	303	14	licensing	licensing	NOUN
ftr-332	303	15	agreements	agreement	NOUN
ftr-332	303	16	benefited	benefit	VERB
ftr-332	303	17	the	the	DET
ftr-332	303	18	taxpayer	taxpayer	NOUN
ftr-332	303	19	in	in	ADP
ftr-332	303	20	the	the	DET
ftr-332	303	21	development	development	NOUN
ftr-332	303	22	and	and	CCONJ
ftr-332	303	23	production	production	NOUN
ftr-332	303	24	of	of	ADP
ftr-332	303	25	kitchen	kitchen	NOUN
ftr-332	303	26	tools	tool	NOUN
ftr-332	303	27	marketed	market	VERB
ftr-332	303	28	with	with	ADP
ftr-332	303	29	the	the	DET
ftr-332	303	30	licensed	licensed	ADJ
ftr-332	303	31	trademarks	trademark	NOUN
ftr-332	303	32	.	.	PUNCT
ftr-332	304	1	the	the	DET
ftr-332	304	2	court	court	NOUN
ftr-332	304	3	rejected	reject	VERB
ftr-332	304	4	the	the	DET
ftr-332	304	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	304	6	argument	argument	NOUN
ftr-332	304	7	that	that	PRON
ftr-332	304	8	rev	rev	VERB
ftr-332	304	9	.	.	PROPN
ftr-332	304	10	rul	rul	PROPN
ftr-332	304	11	.	.	PUNCT
ftr-332	304	12	2000	2000	NUM
ftr-332	304	13	-	-	SYM
ftr-332	304	14	4	4	NUM
ftr-332	304	15	,	,	PUNCT
ftr-332	304	16	2000	2000	NUM
ftr-332	304	17	-	-	SYM
ftr-332	304	18	1	1	NUM
ftr-332	304	19	c.b	c.b	PROPN
ftr-332	304	20	.	.	PROPN
ftr-332	304	21	331	331	NUM
ftr-332	304	22	,	,	PUNCT
ftr-332	304	23	which	which	PRON
ftr-332	304	24	allowed	allow	VERB
ftr-332	304	25	a	a	DET
ftr-332	304	26	current	current	ADJ
ftr-332	304	27	deduction	deduction	NOUN
ftr-332	304	28	for	for	ADP
ftr-332	304	29	costs	cost	NOUN
ftr-332	304	30	incurred	incur	VERB
ftr-332	304	31	in	in	ADP
ftr-332	304	32	obtaining	obtain	VERB
ftr-332	304	33	iso	iso	NOUN
ftr-332	304	34	9000	9000	NUM
ftr-332	304	35	certification	certification	NOUN
ftr-332	304	36	as	as	ADP
ftr-332	304	37	an	an	DET
ftr-332	304	38	assurance	assurance	NOUN
ftr-332	304	39	of	of	ADP
ftr-332	304	40	quality	quality	NOUN
ftr-332	304	41	processes	process	NOUN
ftr-332	304	42	in	in	ADP
ftr-332	304	43	providing	provide	VERB
ftr-332	304	44	goods	good	NOUN
ftr-332	304	45	and	and	CCONJ
ftr-332	304	46	services	service	NOUN
ftr-332	304	47	,	,	PUNCT
ftr-332	304	48	was	be	AUX
ftr-332	304	49	applicable	applicable	ADJ
ftr-332	304	50	to	to	ADP
ftr-332	304	51	the	the	DET
ftr-332	304	52	quality	quality	NOUN
ftr-332	304	53	control	control	NOUN
ftr-332	304	54	element	element	NOUN
ftr-332	304	55	of	of	ADP
ftr-332	304	56	the	the	DET
ftr-332	304	57	license	license	NOUN
ftr-332	304	58	agreements	agreement	NOUN
ftr-332	304	59	.	.	PUNCT
ftr-332	305	1	the	the	DET
ftr-332	305	2	court	court	NOUN
ftr-332	305	3	noted	note	VERB
ftr-332	305	4	that	that	SCONJ
ftr-332	305	5	although	although	SCONJ
ftr-332	305	6	the	the	DET
ftr-332	305	7	trademarks	trademark	NOUN
ftr-332	305	8	permitted	permit	VERB
ftr-332	305	9	the	the	DET
ftr-332	305	10	taxpayer	taxpayer	NOUN
ftr-332	305	11	to	to	PART
ftr-332	305	12	produce	produce	VERB
ftr-332	305	13	kitchen	kitchen	NOUN
ftr-332	305	14	tools	tool	NOUN
ftr-332	305	15	that	that	PRON
ftr-332	305	16	were	be	AUX
ftr-332	305	17	more	more	ADV
ftr-332	305	18	marketable	marketable	ADJ
ftr-332	305	19	than	than	ADP
ftr-332	305	20	the	the	DET
ftr-332	305	21	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	305	22	other	other	ADJ
ftr-332	305	23	products	product	NOUN
ftr-332	305	24	,	,	PUNCT
ftr-332	305	25	the	the	DET
ftr-332	305	26	royalties	royalty	NOUN
ftr-332	305	27	directly	directly	ADV
ftr-332	305	28	benefited	benefit	VERB
ftr-332	305	29	and/or	and/or	CCONJ
ftr-332	305	30	were	be	AUX
ftr-332	305	31	incurred	incur	VERB
ftr-332	305	32	by	by	ADP
ftr-332	305	33	reason	reason	NOUN
ftr-332	305	34	of	of	ADP
ftr-332	305	35	the	the	DET
ftr-332	305	36	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	305	37	production	production	NOUN
ftr-332	305	38	activities	activity	NOUN
ftr-332	305	39	.	.	PUNCT
ftr-332	306	1	the	the	DET
ftr-332	306	2	court	court	NOUN
ftr-332	306	3	also	also	ADV
ftr-332	306	4	upheld	uphold	VERB
ftr-332	306	5	the	the	DET
ftr-332	306	6	irs‘s	irs‘s	NOUN
ftr-332	306	7	application	application	NOUN
ftr-332	306	8	of	of	ADP
ftr-332	306	9	the	the	DET
ftr-332	306	10	simplified	simplified	ADJ
ftr-332	306	11	production	production	NOUN
ftr-332	306	12	method	method	NOUN
ftr-332	306	13	of	of	ADP
ftr-332	306	14	reg	reg	NOUN
ftr-332	306	15	.	.	PUNCT
ftr-332	307	1	§	§	PROPN
ftr-332	307	2	1.263a-2(b	1.263a-2(b	NOUN
ftr-332	307	3	)	)	PUNCT
ftr-332	308	1	to	to	PART
ftr-332	308	2	allocate	allocate	VERB
ftr-332	308	3	the	the	DET
ftr-332	308	4	license	license	NOUN
ftr-332	308	5	fees	fee	NOUN
ftr-332	308	6	between	between	ADP
ftr-332	308	7	cost	cost	NOUN
ftr-332	308	8	of	of	ADP
ftr-332	308	9	goods	good	NOUN
ftr-332	308	10	sold	sell	VERB
ftr-332	308	11	and	and	CCONJ
ftr-332	308	12	198	198	NUM
ftr-332	308	13	florida	florida	PROPN
ftr-332	308	14	tax	tax	NOUN
ftr-332	308	15	review	review	NOUN
ftr-332	309	1	[	[	X
ftr-332	309	2	vol	vol	NOUN
ftr-332	309	3	.	.	PUNCT
ftr-332	310	1	12:5	12:5	NUM
ftr-332	310	2	ending	end	VERB
ftr-332	310	3	inventory	inventory	NOUN
ftr-332	310	4	as	as	ADV
ftr-332	310	5	consistent	consistent	ADJ
ftr-332	310	6	with	with	ADP
ftr-332	310	7	the	the	DET
ftr-332	310	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	310	9	use	use	NOUN
ftr-332	310	10	of	of	ADP
ftr-332	310	11	the	the	DET
ftr-332	310	12	simplified	simplified	ADJ
ftr-332	310	13	production	production	NOUN
ftr-332	310	14	method	method	NOUN
ftr-332	310	15	for	for	ADP
ftr-332	310	16	allocating	allocate	VERB
ftr-332	310	17	other	other	ADJ
ftr-332	310	18	indirect	indirect	ADJ
ftr-332	310	19	costs	cost	NOUN
ftr-332	310	20	.	.	PUNCT
ftr-332	311	1	a.	a.	NOUN
ftr-332	312	1	but	but	CCONJ
ftr-332	312	2	the	the	DET
ftr-332	312	3	second	second	ADJ
ftr-332	312	4	circuit	circuit	NOUN
ftr-332	312	5	disagrees	disagree	VERB
ftr-332	312	6	.	.	PUNCT
ftr-332	313	1	robinson	robinson	PROPN
ftr-332	313	2	knife	knife	PROPN
ftr-332	313	3	manufacturing	manufacturing	PROPN
ftr-332	313	4	co.	co.	PROPN
ftr-332	314	1	v.	v.	PROPN
ftr-332	314	2	commissioner	commissioner	PROPN
ftr-332	314	3	,	,	PUNCT
ftr-332	314	4	600	600	NUM
ftr-332	314	5	f.3d	f.3d	NUM
ftr-332	314	6	121	121	NUM
ftr-332	314	7	(	(	PUNCT
ftr-332	314	8	2d	2d	NUM
ftr-332	314	9	cir	cir	NOUN
ftr-332	314	10	.	.	PUNCT
ftr-332	315	1	3/16/10	3/16/10	NUM
ftr-332	315	2	)	)	PUNCT
ftr-332	315	3	.	.	PUNCT
ftr-332	316	1	like	like	ADP
ftr-332	316	2	the	the	DET
ftr-332	316	3	tax	tax	NOUN
ftr-332	316	4	court	court	NOUN
ftr-332	316	5	,	,	PUNCT
ftr-332	316	6	the	the	DET
ftr-332	316	7	court	court	NOUN
ftr-332	316	8	of	of	ADP
ftr-332	316	9	appeals	appeals	PROPN
ftr-332	316	10	rejected	reject	VERB
ftr-332	316	11	robinson‘s	robinson‘s	PROPN
ftr-332	316	12	arguments	argument	NOUN
ftr-332	316	13	that	that	SCONJ
ftr-332	316	14	the	the	DET
ftr-332	316	15	royalty	royalty	NOUN
ftr-332	316	16	payments	payment	NOUN
ftr-332	316	17	were	be	AUX
ftr-332	316	18	deductible	deductible	ADJ
ftr-332	316	19	as	as	ADP
ftr-332	316	20	marketing	marketing	NOUN
ftr-332	316	21	,	,	PUNCT
ftr-332	316	22	selling	selling	NOUN
ftr-332	316	23	,	,	PUNCT
ftr-332	316	24	advertising	advertising	NOUN
ftr-332	316	25	or	or	CCONJ
ftr-332	316	26	distribution	distribution	NOUN
ftr-332	316	27	costs	cost	NOUN
ftr-332	316	28	under	under	ADP
ftr-332	316	29	reg	reg	NOUN
ftr-332	316	30	.	.	PUNCT
ftr-332	317	1	§	§	PROPN
ftr-332	317	2	1.263	1.263	NUM
ftr-332	317	3	-	-	PUNCT
ftr-332	317	4	1(e)(3)(iii)(a	1(e)(3)(iii)(a	NUM
ftr-332	317	5	)	)	PUNCT
ftr-332	317	6	,	,	PUNCT
ftr-332	317	7	or	or	CCONJ
ftr-332	317	8	that	that	SCONJ
ftr-332	317	9	the	the	DET
ftr-332	317	10	royalty	royalty	NOUN
ftr-332	317	11	payments	payment	NOUN
ftr-332	317	12	were	be	AUX
ftr-332	317	13	deductible	deductible	ADJ
ftr-332	317	14	as	as	ADP
ftr-332	317	15	not	not	PART
ftr-332	317	16	having	having	AUX
ftr-332	317	17	been	be	AUX
ftr-332	317	18	incurred	incur	VERB
ftr-332	317	19	in	in	ADP
ftr-332	317	20	securing	secure	VERB
ftr-332	317	21	the	the	DET
ftr-332	317	22	contractual	contractual	ADJ
ftr-332	317	23	right	right	NOUN
ftr-332	317	24	to	to	PART
ftr-332	317	25	use	use	VERB
ftr-332	317	26	a	a	DET
ftr-332	317	27	trademark	trademark	NOUN
ftr-332	317	28	,	,	PUNCT
ftr-332	317	29	corporate	corporate	ADJ
ftr-332	317	30	plan	plan	NOUN
ftr-332	317	31	,	,	PUNCT
ftr-332	317	32	manufacturing	manufacturing	NOUN
ftr-332	317	33	procedure	procedure	NOUN
ftr-332	317	34	,	,	PUNCT
ftr-332	317	35	special	special	ADJ
ftr-332	317	36	recipe	recipe	NOUN
ftr-332	317	37	,	,	PUNCT
ftr-332	317	38	or	or	CCONJ
ftr-332	317	39	other	other	ADJ
ftr-332	317	40	similar	similar	ADJ
ftr-332	317	41	right	right	NOUN
ftr-332	317	42	associated	associate	VERB
ftr-332	317	43	with	with	ADP
ftr-332	317	44	property	property	NOUN
ftr-332	317	45	produced	produce	VERB
ftr-332	317	46	under	under	ADP
ftr-332	317	47	reg	reg	NOUN
ftr-332	317	48	.	.	PUNCT
ftr-332	318	1	§	§	PROPN
ftr-332	318	2	1.263a-1(e)(3)(ii)(u	1.263a-1(e)(3)(ii)(u	NUM
ftr-332	318	3	)	)	PUNCT
ftr-332	318	4	.	.	PUNCT
ftr-332	319	1	the	the	DET
ftr-332	319	2	court	court	NOUN
ftr-332	319	3	of	of	ADP
ftr-332	319	4	appeals	appeal	NOUN
ftr-332	319	5	concluded	conclude	VERB
ftr-332	319	6	,	,	PUNCT
ftr-332	319	7	however	however	ADV
ftr-332	319	8	,	,	PUNCT
ftr-332	319	9	that	that	SCONJ
ftr-332	319	10	―royalty	―royalty	PROPN
ftr-332	319	11	payments	payment	NOUN
ftr-332	319	12	which	which	PRON
ftr-332	319	13	are	be	AUX
ftr-332	319	14	(	(	PUNCT
ftr-332	319	15	1	1	NOUN
ftr-332	319	16	)	)	PUNCT
ftr-332	319	17	calculated	calculate	VERB
ftr-332	319	18	as	as	ADP
ftr-332	319	19	a	a	DET
ftr-332	319	20	percentage	percentage	NOUN
ftr-332	319	21	of	of	ADP
ftr-332	319	22	sales	sale	NOUN
ftr-332	319	23	revenue	revenue	NOUN
ftr-332	319	24	from	from	ADP
ftr-332	319	25	certain	certain	ADJ
ftr-332	319	26	inventory	inventory	NOUN
ftr-332	319	27	,	,	PUNCT
ftr-332	319	28	and	and	CCONJ
ftr-332	319	29	(	(	PUNCT
ftr-332	319	30	2	2	X
ftr-332	319	31	)	)	PUNCT
ftr-332	319	32	incurred	incur	VERB
ftr-332	319	33	only	only	ADV
ftr-332	319	34	upon	upon	SCONJ
ftr-332	319	35	sale	sale	NOUN
ftr-332	319	36	of	of	ADP
ftr-332	319	37	such	such	ADJ
ftr-332	319	38	inventory	inventory	NOUN
ftr-332	319	39	,	,	PUNCT
ftr-332	319	40	are	be	AUX
ftr-332	319	41	not	not	PART
ftr-332	319	42	required	require	VERB
ftr-332	319	43	to	to	PART
ftr-332	319	44	be	be	AUX
ftr-332	319	45	capitalized	capitalize	VERB
ftr-332	319	46	under	under	ADP
ftr-332	319	47	the	the	DET
ftr-332	319	48	§	§	PROPN
ftr-332	319	49	263a	263a	PROPN
ftr-332	319	50	regulations.‖	regulations.‖	VERB
ftr-332	319	51	the	the	DET
ftr-332	319	52	court	court	NOUN
ftr-332	319	53	held	hold	VERB
ftr-332	319	54	that	that	SCONJ
ftr-332	319	55	the	the	DET
ftr-332	319	56	royalties	royalty	NOUN
ftr-332	319	57	were	be	AUX
ftr-332	319	58	neither	neither	CCONJ
ftr-332	319	59	incurred	incur	VERB
ftr-332	319	60	in	in	ADP
ftr-332	319	61	,	,	PUNCT
ftr-332	319	62	nor	nor	CCONJ
ftr-332	319	63	directly	directly	ADV
ftr-332	319	64	benefited	benefit	VERB
ftr-332	319	65	,	,	PUNCT
ftr-332	319	66	the	the	DET
ftr-332	319	67	performance	performance	NOUN
ftr-332	319	68	of	of	ADP
ftr-332	319	69	production	production	NOUN
ftr-332	319	70	activities	activity	NOUN
ftr-332	319	71	under	under	ADP
ftr-332	319	72	reg	reg	NOUN
ftr-332	319	73	.	.	PUNCT
ftr-332	320	1	§	§	PROPN
ftr-332	320	2	1.263a-1(e)(3)(i	1.263a-1(e)(3)(i	NUM
ftr-332	320	3	)	)	PUNCT
ftr-332	320	4	.	.	PUNCT
ftr-332	321	1	unlike	unlike	ADP
ftr-332	321	2	license	license	NOUN
ftr-332	321	3	agreements	agreement	NOUN
ftr-332	321	4	,	,	PUNCT
ftr-332	321	5	the	the	DET
ftr-332	321	6	court	court	NOUN
ftr-332	321	7	concluded	conclude	VERB
ftr-332	321	8	that	that	SCONJ
ftr-332	321	9	robinson	robinson	PROPN
ftr-332	321	10	could	could	AUX
ftr-332	321	11	have	have	AUX
ftr-332	321	12	manufactured	manufacture	VERB
ftr-332	321	13	the	the	DET
ftr-332	321	14	products	product	NOUN
ftr-332	321	15	,	,	PUNCT
ftr-332	321	16	and	and	CCONJ
ftr-332	321	17	did	do	VERB
ftr-332	321	18	,	,	PUNCT
ftr-332	321	19	without	without	ADP
ftr-332	321	20	paying	pay	VERB
ftr-332	321	21	the	the	DET
ftr-332	321	22	royalty	royalty	NOUN
ftr-332	321	23	costs	cost	NOUN
ftr-332	321	24	.	.	PUNCT
ftr-332	322	1	the	the	DET
ftr-332	322	2	royalties	royalty	NOUN
ftr-332	322	3	were	be	AUX
ftr-332	322	4	not	not	PART
ftr-332	322	5	,	,	PUNCT
ftr-332	322	6	therefore	therefore	ADV
ftr-332	322	7	,	,	PUNCT
ftr-332	322	8	incurred	incur	VERB
ftr-332	322	9	by	by	ADP
ftr-332	322	10	reason	reason	NOUN
ftr-332	322	11	of	of	ADP
ftr-332	322	12	the	the	DET
ftr-332	322	13	production	production	NOUN
ftr-332	322	14	process	process	NOUN
ftr-332	322	15	.	.	PUNCT
ftr-332	323	1	the	the	DET
ftr-332	323	2	court	court	NOUN
ftr-332	323	3	also	also	ADV
ftr-332	323	4	concluded	conclude	VERB
ftr-332	323	5	that	that	SCONJ
ftr-332	323	6	since	since	SCONJ
ftr-332	323	7	the	the	DET
ftr-332	323	8	royalties	royalty	NOUN
ftr-332	323	9	were	be	AUX
ftr-332	323	10	incurred	incur	VERB
ftr-332	323	11	for	for	ADP
ftr-332	323	12	kitchen	kitchen	NOUN
ftr-332	323	13	tools	tool	NOUN
ftr-332	323	14	that	that	PRON
ftr-332	323	15	have	have	AUX
ftr-332	323	16	been	be	AUX
ftr-332	323	17	sold	sell	VERB
ftr-332	323	18	,	,	PUNCT
ftr-332	323	19	―it	―it	NUM
ftr-332	323	20	is	be	AUX
ftr-332	323	21	necessarily	necessarily	ADV
ftr-332	323	22	true	true	ADJ
ftr-332	323	23	that	that	SCONJ
ftr-332	323	24	the	the	DET
ftr-332	323	25	royalty	royalty	NOUN
ftr-332	323	26	costs	cost	NOUN
ftr-332	323	27	and	and	CCONJ
ftr-332	323	28	the	the	DET
ftr-332	323	29	income	income	NOUN
ftr-332	323	30	from	from	ADP
ftr-332	323	31	sale	sale	NOUN
ftr-332	323	32	of	of	ADP
ftr-332	323	33	the	the	DET
ftr-332	323	34	inventory	inventory	NOUN
ftr-332	323	35	items	item	NOUN
ftr-332	323	36	are	be	AUX
ftr-332	323	37	incurred	incur	VERB
ftr-332	323	38	simultaneously.‖	simultaneously.‖	NOUN
ftr-332	323	39	the	the	DET
ftr-332	323	40	court	court	NOUN
ftr-332	323	41	noted	note	VERB
ftr-332	323	42	further	far	ADV
ftr-332	323	43	that	that	PRON
ftr-332	323	44	had	have	VERB
ftr-332	323	45	robinson‘s	robinson‘s	PROPN
ftr-332	323	46	licensing	licensing	NOUN
ftr-332	323	47	agreements	agreement	NOUN
ftr-332	323	48	provided	provide	VERB
ftr-332	323	49	for	for	ADP
ftr-332	323	50	non	non	ADJ
ftr-332	323	51	-	-	ADJ
ftr-332	323	52	sales	sale	NOUN
ftr-332	323	53	based	base	VERB
ftr-332	323	54	royalties	royalty	NOUN
ftr-332	323	55	,	,	PUNCT
ftr-332	323	56	then	then	ADV
ftr-332	323	57	capitalization	capitalization	NOUN
ftr-332	323	58	would	would	AUX
ftr-332	323	59	have	have	AUX
ftr-332	323	60	been	be	AUX
ftr-332	323	61	required	require	VERB
ftr-332	323	62	.	.	PUNCT
ftr-332	324	1	b.	b.	PROPN
ftr-332	324	2	proposed	propose	VERB
ftr-332	324	3	regulations	regulation	NOUN
ftr-332	324	4	make	make	VERB
ftr-332	324	5	you	you	PRON
ftr-332	324	6	wonder	wonder	VERB
ftr-332	324	7	why	why	SCONJ
ftr-332	324	8	the	the	DET
ftr-332	324	9	irs	irs	PROPN
ftr-332	324	10	ever	ever	ADV
ftr-332	324	11	litigated	litigate	VERB
ftr-332	324	12	robinson	robinson	PROPN
ftr-332	324	13	knife	knife	PROPN
ftr-332	324	14	.	.	PUNCT
ftr-332	325	1	reg-149335	reg-149335	PROPN
ftr-332	325	2	-	-	PUNCT
ftr-332	325	3	08	08	NUM
ftr-332	325	4	,	,	PUNCT
ftr-332	325	5	sales	sale	NOUN
ftr-332	325	6	-	-	PUNCT
ftr-332	325	7	based	base	VERB
ftr-332	325	8	royalties	royalty	NOUN
ftr-332	325	9	and	and	CCONJ
ftr-332	325	10	vendor	vendor	NOUN
ftr-332	325	11	allowances	allowance	NOUN
ftr-332	325	12	,	,	PUNCT
ftr-332	325	13	75	75	NUM
ftr-332	325	14	f.r	f.r	NOUN
ftr-332	325	15	.	.	NOUN
ftr-332	325	16	78940	78940	NUM
ftr-332	325	17	(	(	PUNCT
ftr-332	325	18	12/17/10	12/17/10	NUM
ftr-332	325	19	)	)	PUNCT
ftr-332	325	20	.	.	PUNCT
ftr-332	326	1	the	the	DET
ftr-332	326	2	irs	irs	PROPN
ftr-332	326	3	has	have	AUX
ftr-332	326	4	proposed	propose	VERB
ftr-332	326	5	regulations	regulation	NOUN
ftr-332	326	6	under	under	ADP
ftr-332	326	7	§	§	PROPN
ftr-332	326	8	263a	263a	PROPN
ftr-332	326	9	that	that	PRON
ftr-332	326	10	generally	generally	ADV
ftr-332	326	11	provide	provide	VERB
ftr-332	326	12	the	the	DET
ftr-332	326	13	taxpayerfavorable	taxpayerfavorable	NOUN
ftr-332	326	14	result	result	NOUN
ftr-332	326	15	reached	reach	VERB
ftr-332	326	16	by	by	ADP
ftr-332	326	17	the	the	DET
ftr-332	326	18	second	second	ADJ
ftr-332	326	19	circuit	circuit	NOUN
ftr-332	326	20	in	in	ADP
ftr-332	326	21	robinson	robinson	PROPN
ftr-332	326	22	knife	knife	PROPN
ftr-332	326	23	.	.	PUNCT
ftr-332	327	1	the	the	DET
ftr-332	327	2	proposed	propose	VERB
ftr-332	327	3	regulations	regulation	NOUN
ftr-332	327	4	provide	provide	VERB
ftr-332	327	5	that	that	SCONJ
ftr-332	327	6	sales	sale	NOUN
ftr-332	327	7	-	-	PUNCT
ftr-332	327	8	based	base	VERB
ftr-332	327	9	royalties	royalty	NOUN
ftr-332	327	10	must	must	AUX
ftr-332	327	11	be	be	AUX
ftr-332	327	12	capitalized	capitalize	VERB
ftr-332	327	13	,	,	PUNCT
ftr-332	327	14	but	but	CCONJ
ftr-332	327	15	also	also	ADV
ftr-332	327	16	provide	provide	VERB
ftr-332	327	17	that	that	SCONJ
ftr-332	327	18	sales	sale	NOUN
ftr-332	327	19	-	-	PUNCT
ftr-332	327	20	based	base	VERB
ftr-332	327	21	royalties	royalty	NOUN
ftr-332	327	22	required	require	VERB
ftr-332	327	23	to	to	PART
ftr-332	327	24	be	be	AUX
ftr-332	327	25	capitalized	capitalize	VERB
ftr-332	327	26	are	be	AUX
ftr-332	327	27	allocable	allocable	ADJ
ftr-332	327	28	only	only	ADV
ftr-332	327	29	to	to	ADP
ftr-332	327	30	property	property	NOUN
ftr-332	327	31	that	that	PRON
ftr-332	327	32	a	a	DET
ftr-332	327	33	taxpayer	taxpayer	NOUN
ftr-332	327	34	has	have	AUX
ftr-332	327	35	sold	sell	VERB
ftr-332	327	36	,	,	PUNCT
ftr-332	327	37	rather	rather	ADV
ftr-332	327	38	to	to	ADP
ftr-332	327	39	closing	close	VERB
ftr-332	327	40	inventory	inventory	NOUN
ftr-332	327	41	.	.	PUNCT
ftr-332	328	1	the	the	DET
ftr-332	328	2	preamble	preamble	NOUN
ftr-332	328	3	asserts	assert	VERB
ftr-332	328	4	that	that	SCONJ
ftr-332	328	5	the	the	DET
ftr-332	328	6	second	second	ADJ
ftr-332	328	7	circuit	circuit	NOUN
ftr-332	328	8	in	in	ADP
ftr-332	328	9	robinson	robinson	PROPN
ftr-332	328	10	knife	knife	PROPN
ftr-332	328	11	misconstrued	misconstrue	VERB
ftr-332	328	12	the	the	DET
ftr-332	328	13	nature	nature	NOUN
ftr-332	328	14	of	of	ADP
ftr-332	328	15	costs	cost	NOUN
ftr-332	328	16	required	require	VERB
ftr-332	328	17	to	to	PART
ftr-332	328	18	be	be	AUX
ftr-332	328	19	capitalized	capitalize	VERB
ftr-332	328	20	and	and	CCONJ
ftr-332	328	21	that	that	SCONJ
ftr-332	328	22	the	the	DET
ftr-332	328	23	costs	cost	NOUN
ftr-332	328	24	of	of	ADP
ftr-332	328	25	securing	secure	VERB
ftr-332	328	26	rights	right	NOUN
ftr-332	328	27	to	to	PART
ftr-332	328	28	use	use	VERB
ftr-332	328	29	intellectual	intellectual	ADJ
ftr-332	328	30	property	property	NOUN
ftr-332	328	31	directly	directly	ADV
ftr-332	328	32	benefits	benefit	NOUN
ftr-332	328	33	,	,	PUNCT
ftr-332	328	34	or	or	CCONJ
ftr-332	328	35	are	be	AUX
ftr-332	328	36	incurred	incur	VERB
ftr-332	328	37	by	by	ADP
ftr-332	328	38	reason	reason	NOUN
ftr-332	328	39	of	of	ADP
ftr-332	328	40	,	,	PUNCT
ftr-332	328	41	production	production	NOUN
ftr-332	328	42	processes	process	NOUN
ftr-332	328	43	requiring	require	VERB
ftr-332	328	44	that	that	SCONJ
ftr-332	328	45	the	the	DET
ftr-332	328	46	costs	cost	NOUN
ftr-332	328	47	be	be	AUX
ftr-332	328	48	capitalized	capitalize	VERB
ftr-332	328	49	even	even	ADV
ftr-332	328	50	if	if	SCONJ
ftr-332	328	51	payable	payable	ADJ
ftr-332	328	52	only	only	ADV
ftr-332	328	53	on	on	ADP
ftr-332	328	54	the	the	DET
ftr-332	328	55	basis	basis	NOUN
ftr-332	328	56	of	of	ADP
ftr-332	328	57	the	the	DET
ftr-332	328	58	number	number	NOUN
ftr-332	328	59	or	or	CCONJ
ftr-332	328	60	units	unit	NOUN
ftr-332	328	61	sold	sell	VERB
ftr-332	328	62	or	or	CCONJ
ftr-332	328	63	as	as	ADP
ftr-332	328	64	a	a	DET
ftr-332	328	65	percentage	percentage	NOUN
ftr-332	328	66	of	of	ADP
ftr-332	328	67	revenue	revenue	NOUN
ftr-332	328	68	.	.	PUNCT
ftr-332	329	1	nonetheless	nonetheless	ADV
ftr-332	329	2	,	,	PUNCT
ftr-332	329	3	the	the	DET
ftr-332	329	4	proposed	propose	VERB
ftr-332	329	5	regulations	regulation	NOUN
ftr-332	329	6	are	be	AUX
ftr-332	329	7	consistent	consistent	ADJ
ftr-332	329	8	with	with	ADP
ftr-332	329	9	the	the	DET
ftr-332	329	10	holding	holding	NOUN
ftr-332	329	11	of	of	ADP
ftr-332	329	12	robinson	robinson	PROPN
ftr-332	329	13	knife	knife	PROPN
ftr-332	329	14	where	where	SCONJ
ftr-332	329	15	they	they	PRON
ftr-332	329	16	provide	provide	VERB
ftr-332	329	17	that	that	SCONJ
ftr-332	329	18	sales	sale	NOUN
ftr-332	329	19	based	base	VERB
ftr-332	329	20	royalties	royalty	NOUN
ftr-332	329	21	are	be	AUX
ftr-332	329	22	related	relate	VERB
ftr-332	329	23	only	only	ADV
ftr-332	329	24	to	to	ADP
ftr-332	329	25	units	unit	NOUN
ftr-332	329	26	that	that	PRON
ftr-332	329	27	are	be	AUX
ftr-332	329	28	sold	sell	VERB
ftr-332	329	29	during	during	ADP
ftr-332	329	30	the	the	DET
ftr-332	329	31	taxable	taxable	ADJ
ftr-332	329	32	year	year	NOUN
ftr-332	329	33	.	.	PUNCT
ftr-332	330	1	thus	thus	ADV
ftr-332	330	2	,	,	PUNCT
ftr-332	330	3	https://checkpoint.riag.com/getdoc?docid=t0advaftr:12983.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0advaftr:12983.1&pinpnt=	ADJ
ftr-332	330	4	2012	2012	NUM
ftr-332	330	5	]	]	PUNCT
ftr-332	330	6	recent	recent	ADJ
ftr-332	330	7	developments	development	NOUN
ftr-332	330	8	in	in	ADP
ftr-332	330	9	federal	federal	ADJ
ftr-332	330	10	income	income	NOUN
ftr-332	330	11	taxation	taxation	NOUN
ftr-332	330	12	199	199	NUM
ftr-332	330	13	prop	prop	NOUN
ftr-332	330	14	.	.	PUNCT
ftr-332	331	1	reg	reg	NOUN
ftr-332	331	2	.	.	PUNCT
ftr-332	332	1	§	§	PROPN
ftr-332	332	2	1.263a-3(d)(3)(i)(c)(3	1.263a-3(d)(3)(i)(c)(3	NUM
ftr-332	332	3	)	)	PUNCT
ftr-332	332	4	would	would	AUX
ftr-332	332	5	provide	provide	VERB
ftr-332	332	6	that	that	SCONJ
ftr-332	332	7	sales	sale	NOUN
ftr-332	332	8	based	base	VERB
ftr-332	332	9	costs	cost	NOUN
ftr-332	332	10	would	would	AUX
ftr-332	332	11	not	not	PART
ftr-332	332	12	be	be	AUX
ftr-332	332	13	included	include	VERB
ftr-332	332	14	in	in	ADP
ftr-332	332	15	ending	end	VERB
ftr-332	332	16	inventory	inventory	NOUN
ftr-332	332	17	under	under	ADP
ftr-332	332	18	§	§	PROPN
ftr-332	332	19	471	471	NUM
ftr-332	332	20	.	.	PUNCT
ftr-332	332	21			PUNCT
ftr-332	333	1	however	however	ADV
ftr-332	333	2	,	,	PUNCT
ftr-332	333	3	in	in	ADP
ftr-332	333	4	light	light	NOUN
ftr-332	333	5	of	of	ADP
ftr-332	333	6	the	the	DET
ftr-332	333	7	generous	generous	ADJ
ftr-332	333	8	treatment	treatment	NOUN
ftr-332	333	9	of	of	ADP
ftr-332	333	10	sales	sale	NOUN
ftr-332	333	11	-	-	PUNCT
ftr-332	333	12	based	base	VERB
ftr-332	333	13	royalties	royalty	NOUN
ftr-332	333	14	,	,	PUNCT
ftr-332	333	15	the	the	DET
ftr-332	333	16	proposed	propose	VERB
ftr-332	333	17	§	§	PROPN
ftr-332	333	18	263a	263a	PROPN
ftr-332	333	19	regulations	regulation	NOUN
ftr-332	333	20	,	,	PUNCT
ftr-332	333	21	along	along	ADP
ftr-332	333	22	with	with	ADP
ftr-332	333	23	proposed	propose	VERB
ftr-332	333	24	amendments	amendment	NOUN
ftr-332	333	25	to	to	ADP
ftr-332	333	26	reg	reg	NOUN
ftr-332	333	27	.	.	PUNCT
ftr-332	334	1	§	§	PROPN
ftr-332	334	2	1.471	1.471	NUM
ftr-332	334	3	-	-	PUNCT
ftr-332	334	4	3(e	3(e	NUM
ftr-332	334	5	)	)	PUNCT
ftr-332	334	6	,	,	PUNCT
ftr-332	334	7	require	require	VERB
ftr-332	334	8	that	that	SCONJ
ftr-332	334	9	sales	sale	NOUN
ftr-332	334	10	-	-	PUNCT
ftr-332	334	11	based	base	VERB
ftr-332	334	12	vendor	vendor	NOUN
ftr-332	334	13	allowances	allowance	NOUN
ftr-332	334	14	[	[	PUNCT
ftr-332	334	15	which	which	PRON
ftr-332	334	16	are	be	AUX
ftr-332	334	17	rebates	rebate	NOUN
ftr-332	334	18	or	or	CCONJ
ftr-332	334	19	discounts	discount	NOUN
ftr-332	334	20	from	from	ADP
ftr-332	334	21	a	a	DET
ftr-332	334	22	vendor	vendor	NOUN
ftr-332	334	23	as	as	ADP
ftr-332	334	24	a	a	DET
ftr-332	334	25	result	result	NOUN
ftr-332	334	26	of	of	ADP
ftr-332	334	27	selling	sell	VERB
ftr-332	334	28	the	the	DET
ftr-332	334	29	vendor‘s	vendor‘s	PROPN
ftr-332	334	30	merchandise	merchandise	NOUN
ftr-332	334	31	]	]	PUNCT
ftr-332	334	32	must	must	AUX
ftr-332	334	33	be	be	AUX
ftr-332	334	34	taken	take	VERB
ftr-332	334	35	into	into	ADP
ftr-332	334	36	account	account	NOUN
ftr-332	334	37	as	as	ADP
ftr-332	334	38	an	an	DET
ftr-332	334	39	adjustment	adjustment	NOUN
ftr-332	334	40	to	to	ADP
ftr-332	334	41	the	the	DET
ftr-332	334	42	cost	cost	NOUN
ftr-332	334	43	of	of	ADP
ftr-332	334	44	merchandise	merchandise	NOUN
ftr-332	334	45	sold	sell	VERB
ftr-332	334	46	,	,	PUNCT
ftr-332	334	47	effectively	effectively	ADV
ftr-332	334	48	requiring	require	VERB
ftr-332	334	49	that	that	SCONJ
ftr-332	334	50	such	such	ADJ
ftr-332	334	51	allowances	allowance	NOUN
ftr-332	334	52	be	be	AUX
ftr-332	334	53	included	include	VERB
ftr-332	334	54	in	in	ADP
ftr-332	334	55	gross	gross	ADJ
ftr-332	334	56	income	income	NOUN
ftr-332	334	57	immediately	immediately	ADV
ftr-332	334	58	,	,	PUNCT
ftr-332	334	59	and	and	CCONJ
ftr-332	334	60	should	should	AUX
ftr-332	334	61	not	not	PART
ftr-332	334	62	be	be	AUX
ftr-332	334	63	taken	take	VERB
ftr-332	334	64	into	into	ADP
ftr-332	334	65	account	account	NOUN
ftr-332	334	66	in	in	ADP
ftr-332	334	67	ending	end	VERB
ftr-332	334	68	inventory	inventory	NOUN
ftr-332	334	69	.	.	PUNCT
ftr-332	335	1			PUNCT
ftr-332	336	1	the	the	DET
ftr-332	336	2	formulas	formula	NOUN
ftr-332	336	3	allocating	allocate	VERB
ftr-332	336	4	additional	additional	ADJ
ftr-332	336	5	indirect	indirect	ADJ
ftr-332	336	6	costs	cost	NOUN
ftr-332	336	7	to	to	ADP
ftr-332	336	8	ending	end	VERB
ftr-332	336	9	inventory	inventory	NOUN
ftr-332	336	10	under	under	ADP
ftr-332	336	11	the	the	DET
ftr-332	336	12	simplified	simplified	ADJ
ftr-332	336	13	production	production	NOUN
ftr-332	336	14	and	and	CCONJ
ftr-332	336	15	resale	resale	NOUN
ftr-332	336	16	methods	method	NOUN
ftr-332	336	17	would	would	AUX
ftr-332	336	18	be	be	AUX
ftr-332	336	19	modified	modify	VERB
ftr-332	336	20	to	to	PART
ftr-332	336	21	remove	remove	VERB
ftr-332	336	22	capitalized	capitalize	VERB
ftr-332	336	23	sales	sale	NOUN
ftr-332	336	24	based	base	VERB
ftr-332	336	25	royalties	royalty	NOUN
ftr-332	336	26	and	and	CCONJ
ftr-332	336	27	vendor	vendor	NOUN
ftr-332	336	28	allowances	allowance	NOUN
ftr-332	336	29	allocable	allocable	ADJ
ftr-332	336	30	to	to	ADP
ftr-332	336	31	property	property	NOUN
ftr-332	336	32	that	that	PRON
ftr-332	336	33	has	have	AUX
ftr-332	336	34	been	be	AUX
ftr-332	336	35	sold	sell	VERB
ftr-332	336	36	.	.	PUNCT
ftr-332	337	1	c.	c.	PROPN
ftr-332	338	1	but	but	CCONJ
ftr-332	338	2	the	the	DET
ftr-332	338	3	irs	irs	PROPN
ftr-332	338	4	still	still	ADV
ftr-332	338	5	disagrees	disagree	VERB
ftr-332	338	6	with	with	ADP
ftr-332	338	7	the	the	DET
ftr-332	338	8	second	second	ADJ
ftr-332	338	9	circuit	circuit	NOUN
ftr-332	338	10	.	.	PUNCT
ftr-332	339	1	aod	aod	PROPN
ftr-332	339	2	2011	2011	NUM
ftr-332	339	3	-	-	SYM
ftr-332	339	4	01	01	NUM
ftr-332	339	5	,	,	PUNCT
ftr-332	339	6	2011	2011	NUM
ftr-332	339	7	-	-	SYM
ftr-332	339	8	9	9	NUM
ftr-332	339	9	i.r.b	i.r.b	NOUN
ftr-332	339	10	.	.	PUNCT
ftr-332	340	1	526	526	NUM
ftr-332	340	2	(	(	PUNCT
ftr-332	340	3	2/9/11	2/9/11	NUM
ftr-332	340	4	)	)	PUNCT
ftr-332	340	5	,	,	PUNCT
ftr-332	340	6	corrected	correct	VERB
ftr-332	340	7	by	by	ADP
ftr-332	340	8	ann	ann	PROPN
ftr-332	340	9	.	.	PROPN
ftr-332	341	1	2011	2011	NUM
ftr-332	341	2	-	-	SYM
ftr-332	341	3	32	32	NUM
ftr-332	341	4	,	,	PUNCT
ftr-332	341	5	2011	2011	NUM
ftr-332	341	6	-	-	SYM
ftr-332	341	7	22	22	NUM
ftr-332	341	8	i.r.b	i.r.b	NOUN
ftr-332	341	9	.	.	PUNCT
ftr-332	342	1	836	836	NUM
ftr-332	342	2	(	(	PUNCT
ftr-332	342	3	5/31/11	5/31/11	NUM
ftr-332	342	4	)	)	PUNCT
ftr-332	342	5	.	.	PUNCT
ftr-332	343	1	the	the	DET
ftr-332	343	2	irs	irs	PROPN
ftr-332	343	3	disagrees	disagree	VERB
ftr-332	343	4	with	with	ADP
ftr-332	343	5	the	the	DET
ftr-332	343	6	second	second	ADJ
ftr-332	343	7	circuit	circuit	NOUN
ftr-332	343	8	analysis	analysis	NOUN
ftr-332	343	9	stating	state	VERB
ftr-332	343	10	that	that	SCONJ
ftr-332	343	11	the	the	DET
ftr-332	343	12	court	court	NOUN
ftr-332	343	13	―confused	―confuse	VERB
ftr-332	343	14	the	the	DET
ftr-332	343	15	timing	timing	NOUN
ftr-332	343	16	with	with	ADP
ftr-332	343	17	the	the	DET
ftr-332	343	18	purpose	purpose	NOUN
ftr-332	343	19	of	of	ADP
ftr-332	343	20	the	the	DET
ftr-332	343	21	payments.‖	payments.‖	NOUN
ftr-332	343	22	the	the	DET
ftr-332	343	23	irs	irs	PROPN
ftr-332	343	24	opines	opine	VERB
ftr-332	343	25	that	that	SCONJ
ftr-332	343	26	robinson	robinson	PROPN
ftr-332	343	27	incurred	incur	VERB
ftr-332	343	28	the	the	DET
ftr-332	343	29	royalty	royalty	NOUN
ftr-332	343	30	expenses	expense	NOUN
ftr-332	343	31	first	first	ADV
ftr-332	343	32	to	to	PART
ftr-332	343	33	produce	produce	VERB
ftr-332	343	34	then	then	ADV
ftr-332	343	35	to	to	PART
ftr-332	343	36	sell	sell	VERB
ftr-332	343	37	the	the	DET
ftr-332	343	38	trade	trade	NOUN
ftr-332	343	39	-	-	PUNCT
ftr-332	343	40	marked	mark	VERB
ftr-332	343	41	items	item	NOUN
ftr-332	343	42	,	,	PUNCT
ftr-332	343	43	adding	add	VERB
ftr-332	343	44	that	that	SCONJ
ftr-332	343	45	in	in	ADP
ftr-332	343	46	order	order	NOUN
ftr-332	343	47	to	to	PART
ftr-332	343	48	sell	sell	VERB
ftr-332	343	49	the	the	DET
ftr-332	343	50	items	item	NOUN
ftr-332	343	51	it	it	PRON
ftr-332	343	52	first	first	ADV
ftr-332	343	53	had	have	VERB
ftr-332	343	54	to	to	PART
ftr-332	343	55	produce	produce	VERB
ftr-332	343	56	them	they	PRON
ftr-332	343	57	.	.	PUNCT
ftr-332	344	1	2	2	X
ftr-332	344	2	.	.	X
ftr-332	344	3	starting	start	VERB
ftr-332	344	4	-	-	PUNCT
ftr-332	344	5	up	up	NOUN
ftr-332	344	6	is	be	AUX
ftr-332	344	7	cheaper	cheap	ADJ
ftr-332	344	8	.	.	PUNCT
ftr-332	345	1	the	the	DET
ftr-332	345	2	small	small	ADJ
ftr-332	345	3	business	business	NOUN
ftr-332	345	4	jobs	job	NOUN
ftr-332	345	5	act	act	NOUN
ftr-332	345	6	of	of	ADP
ftr-332	345	7	2010	2010	NUM
ftr-332	345	8	increases	increase	VERB
ftr-332	345	9	the	the	DET
ftr-332	345	10	amount	amount	NOUN
ftr-332	345	11	of	of	ADP
ftr-332	345	12	deductible	deductible	ADJ
ftr-332	345	13	§	§	PROPN
ftr-332	345	14	195	195	NUM
ftr-332	345	15	start	start	VERB
ftr-332	345	16	-	-	PUNCT
ftr-332	345	17	up	up	ADP
ftr-332	345	18	expenses	expense	NOUN
ftr-332	345	19	for	for	ADP
ftr-332	345	20	investigating	investigate	VERB
ftr-332	345	21	or	or	CCONJ
ftr-332	345	22	creating	create	VERB
ftr-332	345	23	an	an	DET
ftr-332	345	24	active	active	ADJ
ftr-332	345	25	trade	trade	NOUN
ftr-332	345	26	or	or	CCONJ
ftr-332	345	27	business	business	NOUN
ftr-332	345	28	from	from	ADP
ftr-332	345	29	$	$	SYM
ftr-332	345	30	5,000	5,000	NUM
ftr-332	345	31	to	to	PART
ftr-332	345	32	$	$	SYM
ftr-332	345	33	10,000	10,000	NUM
ftr-332	345	34	for	for	ADP
ftr-332	345	35	expenses	expense	NOUN
ftr-332	345	36	incurred	incur	VERB
ftr-332	345	37	in	in	ADP
ftr-332	345	38	a	a	DET
ftr-332	345	39	year	year	NOUN
ftr-332	345	40	beginning	begin	VERB
ftr-332	345	41	in	in	ADP
ftr-332	345	42	2010	2010	NUM
ftr-332	345	43	.	.	PUNCT
ftr-332	346	1	the	the	DET
ftr-332	346	2	phase	phase	NOUN
ftr-332	346	3	out	out	ADP
ftr-332	346	4	amount	amount	NOUN
ftr-332	346	5	is	be	AUX
ftr-332	346	6	also	also	ADV
ftr-332	346	7	increased	increase	VERB
ftr-332	346	8	from	from	ADP
ftr-332	346	9	$	$	SYM
ftr-332	346	10	50,000	50,000	NUM
ftr-332	346	11	to	to	PART
ftr-332	346	12	$	$	SYM
ftr-332	346	13	60,000	60,000	NUM
ftr-332	346	14	.	.	PUNCT
ftr-332	347	1	a.	a.	NOUN
ftr-332	347	2	start	start	PROPN
ftr-332	347	3	-	-	PUNCT
ftr-332	347	4	up	up	NOUN
ftr-332	347	5	and	and	CCONJ
ftr-332	347	6	organization	organization	NOUN
ftr-332	347	7	expenses	expense	VERB
ftr-332	347	8	final	final	ADJ
ftr-332	347	9	regulations	regulation	NOUN
ftr-332	347	10	are	be	AUX
ftr-332	347	11	adopted	adopt	VERB
ftr-332	347	12	.	.	PUNCT
ftr-332	348	1	t.d	t.d	PROPN
ftr-332	348	2	.	.	PROPN
ftr-332	348	3	9542	9542	NUM
ftr-332	348	4	,	,	PUNCT
ftr-332	348	5	elections	election	NOUN
ftr-332	348	6	regarding	regard	VERB
ftr-332	348	7	start	start	NOUN
ftr-332	348	8	-	-	PUNCT
ftr-332	348	9	up	up	ADP
ftr-332	348	10	expenditures	expenditure	NOUN
ftr-332	348	11	,	,	PUNCT
ftr-332	348	12	corporation	corporation	NOUN
ftr-332	348	13	organizational	organizational	ADJ
ftr-332	348	14	expenditures	expenditure	NOUN
ftr-332	348	15	,	,	PUNCT
ftr-332	348	16	and	and	CCONJ
ftr-332	348	17	partnership	partnership	NOUN
ftr-332	348	18	organizational	organizational	ADJ
ftr-332	348	19	expenses	expense	NOUN
ftr-332	348	20	,	,	PUNCT
ftr-332	348	21	76	76	NUM
ftr-332	348	22	f.r	f.r	NOUN
ftr-332	348	23	.	.	PROPN
ftr-332	348	24	50887	50887	NUM
ftr-332	348	25	(	(	PUNCT
ftr-332	348	26	8/17/11	8/17/11	NUM
ftr-332	348	27	)	)	PUNCT
ftr-332	348	28	.	.	PUNCT
ftr-332	349	1	sections	section	NOUN
ftr-332	349	2	195	195	NUM
ftr-332	349	3	(	(	PUNCT
ftr-332	349	4	start	start	VERB
ftr-332	349	5	-	-	PUNCT
ftr-332	349	6	up	up	ADP
ftr-332	349	7	expenditures	expenditure	NOUN
ftr-332	349	8	in	in	ADP
ftr-332	349	9	an	an	DET
ftr-332	349	10	active	active	ADJ
ftr-332	349	11	trade	trade	NOUN
ftr-332	349	12	or	or	CCONJ
ftr-332	349	13	business	business	NOUN
ftr-332	349	14	)	)	PUNCT
ftr-332	349	15	,	,	PUNCT
ftr-332	349	16	248	248	NUM
ftr-332	349	17	(	(	PUNCT
ftr-332	349	18	corporate	corporate	ADJ
ftr-332	349	19	organization	organization	NOUN
ftr-332	349	20	expenditures	expenditure	NOUN
ftr-332	349	21	)	)	PUNCT
ftr-332	349	22	,	,	PUNCT
ftr-332	349	23	and	and	CCONJ
ftr-332	349	24	709	709	NUM
ftr-332	349	25	(	(	PUNCT
ftr-332	349	26	partnership	partnership	NOUN
ftr-332	349	27	organization	organization	NOUN
ftr-332	349	28	expenditures	expenditure	NOUN
ftr-332	349	29	)	)	PUNCT
ftr-332	349	30	,	,	PUNCT
ftr-332	349	31	each	each	PRON
ftr-332	349	32	provide	provide	VERB
ftr-332	349	33	for	for	ADP
ftr-332	349	34	an	an	DET
ftr-332	349	35	election	election	NOUN
ftr-332	349	36	to	to	PART
ftr-332	349	37	deduct	deduct	VERB
ftr-332	349	38	such	such	ADJ
ftr-332	349	39	expenditures	expenditure	NOUN
ftr-332	349	40	in	in	ADP
ftr-332	349	41	the	the	DET
ftr-332	349	42	year	year	NOUN
ftr-332	349	43	business	business	NOUN
ftr-332	349	44	begins	begin	VERB
ftr-332	349	45	to	to	ADP
ftr-332	349	46	the	the	DET
ftr-332	349	47	extent	extent	NOUN
ftr-332	349	48	of	of	ADP
ftr-332	349	49	the	the	DET
ftr-332	349	50	lesser	less	ADJ
ftr-332	349	51	of	of	ADP
ftr-332	349	52	the	the	DET
ftr-332	349	53	amount	amount	NOUN
ftr-332	349	54	of	of	ADP
ftr-332	349	55	the	the	DET
ftr-332	349	56	expenditures	expenditure	NOUN
ftr-332	349	57	or	or	CCONJ
ftr-332	349	58	$	$	SYM
ftr-332	349	59	5,000	5,000	NUM
ftr-332	349	60	reduced	reduce	VERB
ftr-332	349	61	by	by	ADP
ftr-332	349	62	the	the	DET
ftr-332	349	63	amount	amount	NOUN
ftr-332	349	64	that	that	PRON
ftr-332	349	65	the	the	DET
ftr-332	349	66	expenditures	expenditure	NOUN
ftr-332	349	67	exceed	exceed	VERB
ftr-332	349	68	$	$	SYM
ftr-332	349	69	50,000	50,000	NUM
ftr-332	349	70	.	.	PUNCT
ftr-332	350	1	under	under	ADP
ftr-332	350	2	the	the	DET
ftr-332	350	3	election	election	NOUN
ftr-332	350	4	,	,	PUNCT
ftr-332	350	5	the	the	DET
ftr-332	350	6	remaining	remain	VERB
ftr-332	350	7	expenses	expense	NOUN
ftr-332	350	8	are	be	AUX
ftr-332	350	9	amortizable	amortizable	ADJ
ftr-332	350	10	over	over	ADP
ftr-332	350	11	180	180	NUM
ftr-332	350	12	months	month	NOUN
ftr-332	350	13	beginning	begin	VERB
ftr-332	350	14	with	with	ADP
ftr-332	350	15	the	the	DET
ftr-332	350	16	month	month	NOUN
ftr-332	350	17	that	that	SCONJ
ftr-332	350	18	business	business	NOUN
ftr-332	350	19	commences	commence	NOUN
ftr-332	350	20	.	.	PUNCT
ftr-332	351	1	the	the	DET
ftr-332	351	2	finalized	finalized	ADJ
ftr-332	351	3	regulations	regulation	NOUN
ftr-332	351	4	,	,	PUNCT
ftr-332	351	5	reg	reg	NOUN
ftr-332	351	6	.	.	PUNCT
ftr-332	352	1	§	§	PROPN
ftr-332	352	2	§	§	PROPN
ftr-332	352	3	1.195	1.195	NUM
ftr-332	352	4	-	-	SYM
ftr-332	352	5	1	1	NUM
ftr-332	352	6	,	,	PUNCT
ftr-332	352	7	1.248	1.248	NUM
ftr-332	352	8	-	-	SYM
ftr-332	352	9	1	1	NUM
ftr-332	352	10	,	,	PUNCT
ftr-332	352	11	and	and	CCONJ
ftr-332	352	12	1.709	1.709	NUM
ftr-332	352	13	-	-	SYM
ftr-332	352	14	1	1	NUM
ftr-332	352	15	,	,	PUNCT
ftr-332	352	16	following	follow	VERB
ftr-332	352	17	temporary	temporary	ADJ
ftr-332	352	18	and	and	CCONJ
ftr-332	352	19	proposed	propose	VERB
ftr-332	352	20	regulations	regulation	NOUN
ftr-332	352	21	,	,	PUNCT
ftr-332	352	22	provide	provide	VERB
ftr-332	352	23	that	that	SCONJ
ftr-332	352	24	a	a	DET
ftr-332	352	25	taxpayer	taxpayer	NOUN
ftr-332	352	26	is	be	AUX
ftr-332	352	27	deemed	deem	VERB
ftr-332	352	28	to	to	PART
ftr-332	352	29	make	make	VERB
ftr-332	352	30	the	the	DET
ftr-332	352	31	election	election	NOUN
ftr-332	352	32	to	to	PART
ftr-332	352	33	amortize	amortize	VERB
ftr-332	352	34	start	start	VERB
ftr-332	352	35	-	-	PUNCT
ftr-332	352	36	up	up	NOUN
ftr-332	352	37	or	or	CCONJ
ftr-332	352	38	organization	organization	NOUN
ftr-332	352	39	expenses	expense	NOUN
ftr-332	352	40	for	for	ADP
ftr-332	352	41	the	the	DET
ftr-332	352	42	year	year	NOUN
ftr-332	352	43	in	in	ADP
ftr-332	352	44	which	which	PRON
ftr-332	352	45	the	the	DET
ftr-332	352	46	active	active	ADJ
ftr-332	352	47	business	business	NOUN
ftr-332	352	48	,	,	PUNCT
ftr-332	352	49	corporate	corporate	ADJ
ftr-332	352	50	business	business	NOUN
ftr-332	352	51	,	,	PUNCT
ftr-332	352	52	or	or	CCONJ
ftr-332	352	53	partnership	partnership	NOUN
ftr-332	352	54	business	business	NOUN
ftr-332	352	55	to	to	PART
ftr-332	352	56	which	which	PRON
ftr-332	352	57	the	the	DET
ftr-332	352	58	expenditure	expenditure	NOUN
ftr-332	352	59	relates	relate	VERB
ftr-332	352	60	begins	begin	VERB
ftr-332	352	61	.	.	PUNCT
ftr-332	353	1	200	200	NUM
ftr-332	353	2	florida	florida	PROPN
ftr-332	353	3	tax	tax	NOUN
ftr-332	353	4	review	review	NOUN
ftr-332	353	5	[	[	X
ftr-332	353	6	vol	vol	NOUN
ftr-332	353	7	.	.	PUNCT
ftr-332	354	1	12:5	12:5	NUM
ftr-332	354	2	the	the	DET
ftr-332	354	3	regulations	regulation	NOUN
ftr-332	354	4	provide	provide	VERB
ftr-332	354	5	that	that	SCONJ
ftr-332	354	6	a	a	DET
ftr-332	354	7	taxpayer	taxpayer	NOUN
ftr-332	354	8	may	may	AUX
ftr-332	354	9	choose	choose	VERB
ftr-332	354	10	to	to	PART
ftr-332	354	11	forego	forego	VERB
ftr-332	354	12	the	the	DET
ftr-332	354	13	election	election	NOUN
ftr-332	354	14	by	by	ADP
ftr-332	354	15	affirmatively	affirmatively	ADV
ftr-332	354	16	electing	elect	VERB
ftr-332	354	17	to	to	PART
ftr-332	354	18	capitalize	capitalize	VERB
ftr-332	354	19	the	the	DET
ftr-332	354	20	expenditures	expenditure	NOUN
ftr-332	354	21	on	on	ADP
ftr-332	354	22	a	a	DET
ftr-332	354	23	timely	timely	ADV
ftr-332	354	24	filed	file	VERB
ftr-332	354	25	return	return	NOUN
ftr-332	354	26	for	for	ADP
ftr-332	354	27	the	the	DET
ftr-332	354	28	year	year	NOUN
ftr-332	354	29	in	in	ADP
ftr-332	354	30	which	which	PRON
ftr-332	354	31	the	the	DET
ftr-332	354	32	business	business	NOUN
ftr-332	354	33	begins	begin	VERB
ftr-332	354	34	.	.	PUNCT
ftr-332	355	1	the	the	DET
ftr-332	355	2	final	final	ADJ
ftr-332	355	3	regulations	regulation	NOUN
ftr-332	355	4	are	be	AUX
ftr-332	355	5	effective	effective	ADJ
ftr-332	355	6	on	on	ADP
ftr-332	355	7	the	the	DET
ftr-332	355	8	date	date	NOUN
ftr-332	355	9	of	of	ADP
ftr-332	355	10	filing	filing	NOUN
ftr-332	355	11	in	in	ADP
ftr-332	355	12	the	the	DET
ftr-332	355	13	federal	federal	ADJ
ftr-332	355	14	register	register	NOUN
ftr-332	355	15	,	,	PUNCT
ftr-332	355	16	but	but	CCONJ
ftr-332	355	17	may	may	AUX
ftr-332	355	18	be	be	AUX
ftr-332	355	19	applied	apply	VERB
ftr-332	355	20	by	by	ADP
ftr-332	355	21	taxpayers	taxpayer	NOUN
ftr-332	355	22	to	to	ADP
ftr-332	355	23	expenditures	expenditure	NOUN
ftr-332	355	24	incurred	incur	VERB
ftr-332	355	25	after	after	ADP
ftr-332	355	26	10/22/04	10/22/04	PROPN
ftr-332	355	27	,	,	PUNCT
ftr-332	355	28	provided	provide	VERB
ftr-332	355	29	the	the	DET
ftr-332	355	30	period	period	NOUN
ftr-332	355	31	for	for	ADP
ftr-332	355	32	assessing	assess	VERB
ftr-332	355	33	a	a	DET
ftr-332	355	34	deficiency	deficiency	NOUN
ftr-332	355	35	for	for	ADP
ftr-332	355	36	the	the	DET
ftr-332	355	37	year	year	NOUN
ftr-332	355	38	the	the	DET
ftr-332	355	39	election	election	NOUN
ftr-332	355	40	is	be	AUX
ftr-332	355	41	deemed	deem	VERB
ftr-332	355	42	made	make	VERB
ftr-332	355	43	is	be	AUX
ftr-332	355	44	still	still	ADV
ftr-332	355	45	open	open	ADJ
ftr-332	355	46	.	.	PUNCT
ftr-332	356	1	3	3	X
ftr-332	356	2	.	.	X
ftr-332	356	3	subsidizing	subsidize	VERB
ftr-332	356	4	oscar	oscar	NOUN
ftr-332	356	5	hopefuls	hopeful	NOUN
ftr-332	356	6	.	.	PUNCT
ftr-332	357	1	the	the	DET
ftr-332	357	2	compromise	compromise	NOUN
ftr-332	357	3	tax	tax	NOUN
ftr-332	357	4	relief	relief	NOUN
ftr-332	357	5	act	act	NOUN
ftr-332	357	6	of	of	ADP
ftr-332	357	7	2010	2010	NUM
ftr-332	357	8	,	,	PUNCT
ftr-332	357	9	§	§	PROPN
ftr-332	357	10	744	744	NUM
ftr-332	357	11	,	,	PUNCT
ftr-332	357	12	extends	extend	VERB
ftr-332	357	13	the	the	DET
ftr-332	357	14	election	election	NOUN
ftr-332	357	15	under	under	ADP
ftr-332	357	16	code	code	NOUN
ftr-332	357	17	§	§	PROPN
ftr-332	357	18	181	181	NUM
ftr-332	357	19	to	to	PART
ftr-332	357	20	expense	expense	VERB
ftr-332	357	21	up	up	ADP
ftr-332	357	22	to	to	PART
ftr-332	357	23	$	$	SYM
ftr-332	357	24	15	15	NUM
ftr-332	357	25	million	million	NUM
ftr-332	357	26	of	of	ADP
ftr-332	357	27	qualified	qualified	ADJ
ftr-332	357	28	film	film	NOUN
ftr-332	357	29	and	and	CCONJ
ftr-332	357	30	television	television	NOUN
ftr-332	357	31	production	production	NOUN
ftr-332	357	32	costs	cost	NOUN
ftr-332	357	33	incurred	incur	VERB
ftr-332	357	34	in	in	ADP
ftr-332	357	35	low	low	ADJ
ftr-332	357	36	-	-	PUNCT
ftr-332	357	37	income	income	NOUN
ftr-332	357	38	or	or	CCONJ
ftr-332	357	39	distressed	distressed	ADJ
ftr-332	357	40	communities	community	NOUN
ftr-332	357	41	through	through	ADP
ftr-332	357	42	2011	2011	NUM
ftr-332	357	43	.	.	PUNCT
ftr-332	358	1	a.	a.	NOUN
ftr-332	358	2	final	final	PROPN
ftr-332	358	3	regulations	regulation	NOUN
ftr-332	358	4	come	come	VERB
ftr-332	358	5	out	out	ADP
ftr-332	358	6	just	just	ADV
ftr-332	358	7	in	in	ADP
ftr-332	358	8	time	time	NOUN
ftr-332	358	9	for	for	ADP
ftr-332	358	10	the	the	DET
ftr-332	358	11	expiration	expiration	NOUN
ftr-332	358	12	date	date	NOUN
ftr-332	358	13	of	of	ADP
ftr-332	358	14	the	the	DET
ftr-332	358	15	statute	statute	NOUN
ftr-332	358	16	.	.	PUNCT
ftr-332	359	1	t.d	t.d	PROPN
ftr-332	359	2	.	.	PROPN
ftr-332	359	3	9551	9551	NUM
ftr-332	359	4	,	,	PUNCT
ftr-332	359	5	deduction	deduction	NOUN
ftr-332	359	6	for	for	ADP
ftr-332	359	7	qualified	qualified	ADJ
ftr-332	359	8	film	film	NOUN
ftr-332	359	9	and	and	CCONJ
ftr-332	359	10	television	television	NOUN
ftr-332	359	11	production	production	NOUN
ftr-332	359	12	costs	cost	NOUN
ftr-332	359	13	,	,	PUNCT
ftr-332	359	14	76	76	NUM
ftr-332	359	15	f.r	f.r	NOUN
ftr-332	359	16	.	.	PROPN
ftr-332	359	17	60721	60721	NUM
ftr-332	359	18	(	(	PUNCT
ftr-332	359	19	9/30/11	9/30/11	NUM
ftr-332	359	20	)	)	PUNCT
ftr-332	359	21	.	.	PUNCT
ftr-332	360	1	section	section	NOUN
ftr-332	360	2	181	181	NUM
ftr-332	360	3	provides	provide	VERB
ftr-332	360	4	for	for	ADP
ftr-332	360	5	an	an	DET
ftr-332	360	6	election	election	NOUN
ftr-332	360	7	to	to	PART
ftr-332	360	8	deduct	deduct	VERB
ftr-332	360	9	qualified	qualified	ADJ
ftr-332	360	10	film	film	NOUN
ftr-332	360	11	or	or	CCONJ
ftr-332	360	12	television	television	NOUN
ftr-332	360	13	production	production	NOUN
ftr-332	360	14	costs	cost	NOUN
ftr-332	360	15	incurred	incur	VERB
ftr-332	360	16	in	in	ADP
ftr-332	360	17	productions	production	NOUN
ftr-332	360	18	commenced	commence	VERB
ftr-332	360	19	prior	prior	ADV
ftr-332	360	20	to	to	ADP
ftr-332	360	21	1/1/12	1/1/12	NUM
ftr-332	360	22	,	,	PUNCT
ftr-332	360	23	as	as	ADP
ftr-332	360	24	an	an	DET
ftr-332	360	25	expense	expense	NOUN
ftr-332	360	26	not	not	PART
ftr-332	360	27	chargeable	chargeable	ADJ
ftr-332	360	28	to	to	ADP
ftr-332	360	29	capital	capital	NOUN
ftr-332	360	30	account	account	NOUN
ftr-332	360	31	in	in	ADP
ftr-332	360	32	an	an	DET
ftr-332	360	33	amount	amount	NOUN
ftr-332	360	34	up	up	ADP
ftr-332	360	35	to	to	PART
ftr-332	360	36	$	$	SYM
ftr-332	360	37	15	15	NUM
ftr-332	360	38	million	million	NUM
ftr-332	360	39	for	for	ADP
ftr-332	360	40	each	each	DET
ftr-332	360	41	production	production	NOUN
ftr-332	360	42	,	,	PUNCT
ftr-332	360	43	or	or	CCONJ
ftr-332	360	44	$	$	SYM
ftr-332	360	45	20	20	NUM
ftr-332	360	46	million	million	NUM
ftr-332	360	47	for	for	ADP
ftr-332	360	48	production	production	NOUN
ftr-332	360	49	expenses	expense	NOUN
ftr-332	360	50	incurred	incur	VERB
ftr-332	360	51	in	in	ADP
ftr-332	360	52	certain	certain	ADJ
ftr-332	360	53	low	low	ADJ
ftr-332	360	54	income	income	NOUN
ftr-332	360	55	or	or	CCONJ
ftr-332	360	56	distressed	distressed	ADJ
ftr-332	360	57	county	county	NOUN
ftr-332	360	58	areas	area	NOUN
ftr-332	360	59	.	.	PUNCT
ftr-332	361	1	a	a	DET
ftr-332	361	2	production	production	NOUN
ftr-332	361	3	qualifies	qualify	VERB
ftr-332	361	4	for	for	ADP
ftr-332	361	5	the	the	DET
ftr-332	361	6	election	election	NOUN
ftr-332	361	7	if	if	SCONJ
ftr-332	361	8	at	at	ADV
ftr-332	361	9	least	least	ADV
ftr-332	361	10	75	75	NUM
ftr-332	361	11	percent	percent	NOUN
ftr-332	361	12	of	of	ADP
ftr-332	361	13	the	the	DET
ftr-332	361	14	total	total	ADJ
ftr-332	361	15	compensation	compensation	NOUN
ftr-332	361	16	for	for	ADP
ftr-332	361	17	the	the	DET
ftr-332	361	18	production	production	NOUN
ftr-332	361	19	is	be	AUX
ftr-332	361	20	for	for	ADP
ftr-332	361	21	services	service	NOUN
ftr-332	361	22	performed	perform	VERB
ftr-332	361	23	in	in	ADP
ftr-332	361	24	the	the	DET
ftr-332	361	25	united	united	PROPN
ftr-332	361	26	states	states	PROPN
ftr-332	361	27	by	by	ADP
ftr-332	361	28	actors	actor	NOUN
ftr-332	361	29	,	,	PUNCT
ftr-332	361	30	directors	director	NOUN
ftr-332	361	31	,	,	PUNCT
ftr-332	361	32	producers	producer	NOUN
ftr-332	361	33	,	,	PUNCT
ftr-332	361	34	and	and	CCONJ
ftr-332	361	35	production	production	NOUN
ftr-332	361	36	personnel	personnel	NOUN
ftr-332	361	37	.	.	PUNCT
ftr-332	362	1	final	final	ADJ
ftr-332	362	2	regulations	regulation	NOUN
ftr-332	362	3	§	§	PROPN
ftr-332	362	4	§	§	PROPN
ftr-332	362	5	1.181	1.181	NUM
ftr-332	362	6	-	-	SYM
ftr-332	362	7	1	1	NUM
ftr-332	362	8	through	through	ADP
ftr-332	362	9	-6	-6	PROPN
ftr-332	362	10	,	,	PUNCT
ftr-332	362	11	replacing	replace	VERB
ftr-332	362	12	temporary	temporary	ADJ
ftr-332	362	13	and	and	CCONJ
ftr-332	362	14	proposed	propose	VERB
ftr-332	362	15	regulations	regulation	NOUN
ftr-332	362	16	,	,	PUNCT
ftr-332	362	17	clarify	clarify	VERB
ftr-332	362	18	the	the	DET
ftr-332	362	19	owner	owner	NOUN
ftr-332	362	20	of	of	ADP
ftr-332	362	21	production	production	NOUN
ftr-332	362	22	costs	cost	NOUN
ftr-332	362	23	,	,	PUNCT
ftr-332	362	24	the	the	DET
ftr-332	362	25	definition	definition	NOUN
ftr-332	362	26	of	of	ADP
ftr-332	362	27	aggregate	aggregate	ADJ
ftr-332	362	28	production	production	NOUN
ftr-332	362	29	costs	cost	NOUN
ftr-332	362	30	for	for	ADP
ftr-332	362	31	purposes	purpose	NOUN
ftr-332	362	32	of	of	ADP
ftr-332	362	33	the	the	DET
ftr-332	362	34	election	election	NOUN
ftr-332	362	35	and	and	CCONJ
ftr-332	362	36	limitations	limitation	NOUN
ftr-332	362	37	,	,	PUNCT
ftr-332	362	38	and	and	CCONJ
ftr-332	362	39	provisions	provision	NOUN
ftr-332	362	40	applicable	applicable	ADJ
ftr-332	362	41	to	to	ADP
ftr-332	362	42	participations	participation	NOUN
ftr-332	362	43	and	and	CCONJ
ftr-332	362	44	residuals	residual	NOUN
ftr-332	362	45	.	.	PUNCT
ftr-332	363	1	b.	b.	PROPN
ftr-332	363	2	temporary	temporary	ADJ
ftr-332	363	3	and	and	CCONJ
ftr-332	363	4	proposed	propose	VERB
ftr-332	363	5	regulations	regulation	NOUN
ftr-332	363	6	update	update	VERB
ftr-332	363	7	the	the	DET
ftr-332	363	8	rules	rule	NOUN
ftr-332	363	9	.	.	PUNCT
ftr-332	364	1	reg-146297	reg-146297	NOUN
ftr-332	364	2	-	-	PUNCT
ftr-332	364	3	09	09	NUM
ftr-332	364	4	,	,	PUNCT
ftr-332	364	5	deduction	deduction	NOUN
ftr-332	364	6	for	for	ADP
ftr-332	364	7	qualified	qualified	ADJ
ftr-332	364	8	film	film	NOUN
ftr-332	364	9	and	and	CCONJ
ftr-332	364	10	television	television	NOUN
ftr-332	364	11	production	production	NOUN
ftr-332	364	12	costs	cost	VERB
ftr-332	364	13	reg	reg	NOUN
ftr-332	364	14	.	.	PUNCT
ftr-332	365	1	§	§	PROPN
ftr-332	365	2	§	§	PROPN
ftr-332	365	3	1.181	1.181	NUM
ftr-332	365	4	-	-	SYM
ftr-332	365	5	0	0	NUM
ftr-332	365	6	,	,	PUNCT
ftr-332	365	7	1.181	1.181	NUM
ftr-332	365	8	-	-	SYM
ftr-332	365	9	1	1	NUM
ftr-332	365	10	,	,	PUNCT
ftr-332	365	11	76	76	NUM
ftr-332	365	12	f.r	f.r	NOUN
ftr-332	365	13	.	.	PROPN
ftr-332	365	14	64879	64879	NUM
ftr-332	365	15	(	(	PUNCT
ftr-332	365	16	10/19/11	10/19/11	NUM
ftr-332	365	17	)	)	PUNCT
ftr-332	365	18	.	.	PUNCT
ftr-332	366	1	the	the	DET
ftr-332	366	2	temporary	temporary	ADJ
ftr-332	366	3	and	and	CCONJ
ftr-332	366	4	proposed	propose	VERB
ftr-332	366	5	regulations	regulation	NOUN
ftr-332	366	6	clarify	clarify	VERB
ftr-332	366	7	that	that	SCONJ
ftr-332	366	8	the	the	DET
ftr-332	366	9	$	$	SYM
ftr-332	366	10	15	15	NUM
ftr-332	366	11	million	million	NUM
ftr-332	366	12	(	(	PUNCT
ftr-332	366	13	or	or	CCONJ
ftr-332	366	14	$	$	SYM
ftr-332	366	15	20	20	NUM
ftr-332	366	16	million	million	NUM
ftr-332	366	17	)	)	PUNCT
ftr-332	366	18	limitation	limitation	NOUN
ftr-332	366	19	under	under	ADP
ftr-332	366	20	amendments	amendment	NOUN
ftr-332	366	21	to	to	ADP
ftr-332	366	22	§	§	PROPN
ftr-332	366	23	181	181	NUM
ftr-332	366	24	applies	apply	VERB
ftr-332	366	25	to	to	PART
ftr-332	366	26	limit	limit	VERB
ftr-332	366	27	the	the	DET
ftr-332	366	28	aggregate	aggregate	ADJ
ftr-332	366	29	deduction	deduction	NOUN
ftr-332	366	30	for	for	ADP
ftr-332	366	31	production	production	NOUN
ftr-332	366	32	costs	cost	NOUN
ftr-332	366	33	paid	pay	VERB
ftr-332	366	34	or	or	CCONJ
ftr-332	366	35	incurred	incur	VERB
ftr-332	366	36	by	by	ADP
ftr-332	366	37	all	all	DET
ftr-332	366	38	owners	owner	NOUN
ftr-332	366	39	of	of	ADP
ftr-332	366	40	a	a	DET
ftr-332	366	41	qualified	qualified	ADJ
ftr-332	366	42	film	film	NOUN
ftr-332	366	43	or	or	CCONJ
ftr-332	366	44	television	television	NOUN
ftr-332	366	45	production	production	NOUN
ftr-332	366	46	for	for	ADP
ftr-332	366	47	each	each	DET
ftr-332	366	48	qualified	qualified	ADJ
ftr-332	366	49	production	production	NOUN
ftr-332	366	50	,	,	PUNCT
ftr-332	366	51	rather	rather	ADV
ftr-332	366	52	than	than	ADP
ftr-332	366	53	limit	limit	VERB
ftr-332	366	54	the	the	DET
ftr-332	366	55	aggregate	aggregate	ADJ
ftr-332	366	56	production	production	NOUN
ftr-332	366	57	costs	cost	NOUN
ftr-332	366	58	.	.	PUNCT
ftr-332	367	1	4	4	X
ftr-332	367	2	.	.	X
ftr-332	367	3	avoided	avoid	VERB
ftr-332	367	4	interest	interest	NOUN
ftr-332	367	5	attributable	attributable	ADJ
ftr-332	367	6	to	to	ADP
ftr-332	367	7	associated	associated	ADJ
ftr-332	367	8	property	property	NOUN
ftr-332	367	9	taken	take	VERB
ftr-332	367	10	out	out	ADP
ftr-332	367	11	of	of	ADP
ftr-332	367	12	service	service	NOUN
ftr-332	367	13	requires	require	VERB
ftr-332	367	14	capitalization	capitalization	NOUN
ftr-332	367	15	under	under	ADP
ftr-332	367	16	chevrontested	chevronteste	VERB
ftr-332	367	17	regulations	regulation	NOUN
ftr-332	367	18	that	that	PRON
ftr-332	367	19	barely	barely	ADV
ftr-332	367	20	survive	survive	VERB
ftr-332	367	21	.	.	PUNCT
ftr-332	368	1	dominion	dominion	NOUN
ftr-332	368	2	resources	resource	NOUN
ftr-332	368	3	,	,	PUNCT
ftr-332	368	4	inc	inc	PROPN
ftr-332	368	5	.	.	PROPN
ftr-332	369	1	v.	v.	PROPN
ftr-332	369	2	united	united	PROPN
ftr-332	369	3	states	states	PROPN
ftr-332	369	4	,	,	PUNCT
ftr-332	369	5	97	97	NUM
ftr-332	369	6	fed	feed	VERB
ftr-332	369	7	.	.	PUNCT
ftr-332	370	1	cl	cl	NOUN
ftr-332	370	2	.	.	PUNCT
ftr-332	371	1	239	239	NUM
ftr-332	371	2	(	(	PUNCT
ftr-332	371	3	2/25/11	2/25/11	NUM
ftr-332	371	4	)	)	PUNCT
ftr-332	371	5	.	.	PUNCT
ftr-332	372	1	the	the	DET
ftr-332	372	2	taxpayer	taxpayer	NOUN
ftr-332	372	3	,	,	PUNCT
ftr-332	372	4	an	an	DET
ftr-332	372	5	electric	electric	ADJ
ftr-332	372	6	utility	utility	NOUN
ftr-332	372	7	,	,	PUNCT
ftr-332	372	8	removed	remove	VERB
ftr-332	372	9	boilers	boiler	NOUN
ftr-332	372	10	from	from	ADP
ftr-332	372	11	service	service	NOUN
ftr-332	372	12	to	to	PART
ftr-332	372	13	replace	replace	VERB
ftr-332	372	14	burners	burner	NOUN
ftr-332	372	15	.	.	PUNCT
ftr-332	373	1	reg	reg	NOUN
ftr-332	373	2	.	.	PUNCT
ftr-332	374	1	§	§	PROPN
ftr-332	374	2	1.263a-11(e)(1)(ii)(b	1.263a-11(e)(1)(ii)(b	NUM
ftr-332	374	3	)	)	PUNCT
ftr-332	374	4	requires	require	VERB
ftr-332	374	5	that	that	SCONJ
ftr-332	374	6	the	the	DET
ftr-332	374	7	capitalized	capitalize	VERB
ftr-332	374	8	cost	cost	NOUN
ftr-332	374	9	of	of	ADP
ftr-332	374	10	improvements	improvement	NOUN
ftr-332	374	11	under	under	ADP
ftr-332	374	12	§	§	PROPN
ftr-332	374	13	263a	263a	PROPN
ftr-332	374	14	include	include	VERB
ftr-332	374	15	both	both	DET
ftr-332	374	16	direct	direct	ADJ
ftr-332	374	17	expenditures	expenditure	NOUN
ftr-332	374	18	and	and	CCONJ
ftr-332	374	19	the	the	DET
ftr-332	374	20	capitalized	capitalize	VERB
ftr-332	374	21	cost	cost	NOUN
ftr-332	374	22	of	of	ADP
ftr-332	374	23	interest	interest	NOUN
ftr-332	374	24	(	(	PUNCT
ftr-332	374	25	under	under	ADP
ftr-332	374	26	the	the	DET
ftr-332	374	27	avoided	avoid	VERB
ftr-332	374	28	cost	cost	NOUN
ftr-332	374	29	rules	rule	NOUN
ftr-332	374	30	)	)	PUNCT
ftr-332	374	31	attributable	attributable	ADJ
ftr-332	374	32	to	to	ADP
ftr-332	374	33	the	the	DET
ftr-332	374	34	basis	basis	NOUN
ftr-332	374	35	of	of	ADP
ftr-332	374	36	property	property	NOUN
ftr-332	374	37	temporarily	temporarily	ADV
ftr-332	374	38	removed	remove	VERB
ftr-332	374	39	from	from	ADP
ftr-332	374	40	https://checkpoint.riag.com/getdoc?docid=iaftrinc:123421.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=iaftrinc:123421.1&pinpnt=	PROPN
ftr-332	374	41	2012	2012	NUM
ftr-332	374	42	]	]	PUNCT
ftr-332	374	43	recent	recent	ADJ
ftr-332	374	44	developments	development	NOUN
ftr-332	374	45	in	in	ADP
ftr-332	374	46	federal	federal	ADJ
ftr-332	374	47	income	income	NOUN
ftr-332	374	48	taxation	taxation	NOUN
ftr-332	374	49	201	201	NUM
ftr-332	374	50	service	service	NOUN
ftr-332	374	51	in	in	ADP
ftr-332	374	52	order	order	NOUN
ftr-332	374	53	to	to	PART
ftr-332	374	54	complete	complete	VERB
ftr-332	374	55	the	the	DET
ftr-332	374	56	improvements	improvement	NOUN
ftr-332	374	57	.	.	PUNCT
ftr-332	375	1	the	the	DET
ftr-332	375	2	court	court	NOUN
ftr-332	375	3	(	(	PUNCT
ftr-332	375	4	judge	judge	NOUN
ftr-332	375	5	lettow	lettow	ADV
ftr-332	375	6	)	)	PUNCT
ftr-332	375	7	rejected	reject	VERB
ftr-332	375	8	the	the	DET
ftr-332	375	9	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	375	10	arguments	argument	NOUN
ftr-332	375	11	that	that	SCONJ
ftr-332	375	12	(	(	PUNCT
ftr-332	375	13	1	1	X
ftr-332	375	14	)	)	PUNCT
ftr-332	375	15	the	the	DET
ftr-332	375	16	associated	associated	ADJ
ftr-332	375	17	property	property	NOUN
ftr-332	375	18	rule	rule	NOUN
ftr-332	375	19	of	of	ADP
ftr-332	375	20	reg	reg	NOUN
ftr-332	375	21	.	.	PUNCT
ftr-332	376	1	§	§	PROPN
ftr-332	376	2	1.263a-11(e)(1(ii)(b	1.263a-11(e)(1(ii)(b	PROPN
ftr-332	376	3	)	)	PUNCT
ftr-332	376	4	is	be	AUX
ftr-332	376	5	invalid	invalid	ADJ
ftr-332	376	6	as	as	ADP
ftr-332	376	7	inconsistent	inconsistent	ADJ
ftr-332	376	8	with	with	ADP
ftr-332	376	9	§	§	PROPN
ftr-332	376	10	263a	263a	PROPN
ftr-332	376	11	,	,	PUNCT
ftr-332	376	12	and	and	CCONJ
ftr-332	376	13	(	(	PUNCT
ftr-332	376	14	2	2	X
ftr-332	376	15	)	)	PUNCT
ftr-332	376	16	it	it	PRON
ftr-332	376	17	was	be	AUX
ftr-332	376	18	adopted	adopt	VERB
ftr-332	376	19	in	in	ADP
ftr-332	376	20	contravention	contravention	NOUN
ftr-332	376	21	of	of	ADP
ftr-332	376	22	the	the	DET
ftr-332	376	23	requirements	requirement	NOUN
ftr-332	376	24	of	of	ADP
ftr-332	376	25	the	the	DET
ftr-332	376	26	administrative	administrative	ADJ
ftr-332	376	27	procedure	procedure	NOUN
ftr-332	376	28	act	act	NOUN
ftr-332	376	29	.	.	PUNCT
ftr-332	377	1	under	under	ADP
ftr-332	377	2	the	the	DET
ftr-332	377	3	test	test	NOUN
ftr-332	377	4	of	of	ADP
ftr-332	377	5	chevron	chevron	NOUN
ftr-332	377	6	,	,	PUNCT
ftr-332	377	7	u.s.a	u.s.a	PROPN
ftr-332	377	8	.	.	PROPN
ftr-332	377	9	,	,	PUNCT
ftr-332	377	10	inc	inc	PROPN
ftr-332	377	11	.	.	PROPN
ftr-332	378	1	v.	v.	ADP
ftr-332	378	2	natural	natural	ADJ
ftr-332	378	3	res	re	NOUN
ftr-332	378	4	.	.	PUNCT
ftr-332	379	1	def	def	PROPN
ftr-332	379	2	.	.	PROPN
ftr-332	379	3	council	council	PROPN
ftr-332	379	4	,	,	PUNCT
ftr-332	379	5	inc	inc	PROPN
ftr-332	379	6	.	.	PROPN
ftr-332	379	7	,	,	PUNCT
ftr-332	379	8	467	467	NUM
ftr-332	379	9	u.s	u.s	PROPN
ftr-332	379	10	.	.	PROPN
ftr-332	379	11	837	837	NUM
ftr-332	379	12	(	(	PUNCT
ftr-332	379	13	1984	1984	NUM
ftr-332	379	14	)	)	PUNCT
ftr-332	379	15	,	,	PUNCT
ftr-332	379	16	the	the	DET
ftr-332	379	17	taxpayer	taxpayer	NOUN
ftr-332	379	18	argued	argue	VERB
ftr-332	379	19	that	that	SCONJ
ftr-332	379	20	the	the	DET
ftr-332	379	21	regulation	regulation	NOUN
ftr-332	379	22	was	be	AUX
ftr-332	379	23	inconsistent	inconsistent	ADJ
ftr-332	379	24	with	with	ADP
ftr-332	379	25	§	§	PROPN
ftr-332	379	26	263a(f)(2)(a)(ii	263a(f)(2)(a)(ii	NUM
ftr-332	379	27	)	)	PUNCT
ftr-332	379	28	,	,	PUNCT
ftr-332	379	29	which	which	PRON
ftr-332	379	30	provides	provide	VERB
ftr-332	379	31	that	that	PRON
ftr-332	379	32	for	for	ADP
ftr-332	379	33	purposes	purpose	NOUN
ftr-332	379	34	of	of	ADP
ftr-332	379	35	determining	determine	VERB
ftr-332	379	36	production	production	NOUN
ftr-332	379	37	period	period	NOUN
ftr-332	379	38	interest	interest	NOUN
ftr-332	379	39	―with	―with	ADP
ftr-332	379	40	respect	respect	NOUN
ftr-332	379	41	to	to	ADP
ftr-332	379	42	any	any	DET
ftr-332	379	43	property	property	NOUN
ftr-332	379	44	.	.	PUNCT
ftr-332	379	45	.	.	PUNCT
ftr-332	379	46	.	.	PUNCT
ftr-332	380	1	interest	interest	NOUN
ftr-332	380	2	on	on	ADP
ftr-332	380	3	any	any	PRON
ftr-332	380	4	.	.	PUNCT
ftr-332	380	5	.	.	PUNCT
ftr-332	380	6	.	.	PUNCT
ftr-332	381	1	indebtedness	indebtedness	NOUN
ftr-332	382	1	[	[	X
ftr-332	382	2	not	not	PART
ftr-332	382	3	directly	directly	ADV
ftr-332	382	4	attributable	attributable	ADJ
ftr-332	382	5	to	to	ADP
ftr-332	382	6	production	production	NOUN
ftr-332	382	7	expenditures	expenditure	NOUN
ftr-332	382	8	]	]	PUNCT
ftr-332	382	9	shall	shall	AUX
ftr-332	382	10	be	be	AUX
ftr-332	382	11	assigned	assign	VERB
ftr-332	382	12	to	to	ADP
ftr-332	382	13	such	such	ADJ
ftr-332	382	14	property	property	NOUN
ftr-332	382	15	to	to	ADP
ftr-332	382	16	the	the	DET
ftr-332	382	17	extent	extent	NOUN
ftr-332	382	18	that	that	SCONJ
ftr-332	382	19	the	the	DET
ftr-332	382	20	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	382	21	interest	interest	NOUN
ftr-332	382	22	costs	cost	NOUN
ftr-332	382	23	could	could	AUX
ftr-332	382	24	have	have	AUX
ftr-332	382	25	been	be	AUX
ftr-332	382	26	reduced	reduce	VERB
ftr-332	382	27	if	if	SCONJ
ftr-332	382	28	production	production	NOUN
ftr-332	382	29	expenditures	expenditure	NOUN
ftr-332	382	30	.	.	PUNCT
ftr-332	382	31	.	.	PUNCT
ftr-332	383	1	.	.	PUNCT
ftr-332	384	1	had	have	AUX
ftr-332	384	2	not	not	PART
ftr-332	384	3	been	be	AUX
ftr-332	384	4	incurred.‖	incurred.‖	VERB
ftr-332	384	5	the	the	DET
ftr-332	384	6	taxpayer	taxpayer	NOUN
ftr-332	384	7	asserted	assert	VERB
ftr-332	384	8	that	that	SCONJ
ftr-332	384	9	―property‖	―property‖	PROPN
ftr-332	384	10	for	for	ADP
ftr-332	384	11	this	this	DET
ftr-332	384	12	purpose	purpose	NOUN
ftr-332	384	13	under	under	ADP
ftr-332	384	14	the	the	DET
ftr-332	384	15	statutory	statutory	ADJ
ftr-332	384	16	language	language	NOUN
ftr-332	384	17	can	can	AUX
ftr-332	384	18	include	include	VERB
ftr-332	384	19	only	only	ADV
ftr-332	384	20	the	the	DET
ftr-332	384	21	improvement	improvement	NOUN
ftr-332	384	22	itself	itself	PRON
ftr-332	384	23	,	,	PUNCT
ftr-332	384	24	which	which	PRON
ftr-332	384	25	is	be	AUX
ftr-332	384	26	separately	separately	ADV
ftr-332	384	27	depreciable	depreciable	ADJ
ftr-332	384	28	,	,	PUNCT
ftr-332	384	29	and	and	CCONJ
ftr-332	384	30	can	can	AUX
ftr-332	384	31	not	not	PART
ftr-332	384	32	,	,	PUNCT
ftr-332	384	33	therefore	therefore	ADV
ftr-332	384	34	be	be	AUX
ftr-332	384	35	expanded	expand	VERB
ftr-332	384	36	to	to	PART
ftr-332	384	37	include	include	VERB
ftr-332	384	38	associated	associated	ADJ
ftr-332	384	39	property	property	NOUN
ftr-332	384	40	as	as	SCONJ
ftr-332	384	41	provided	provide	VERB
ftr-332	384	42	in	in	ADP
ftr-332	384	43	the	the	DET
ftr-332	384	44	regulation	regulation	NOUN
ftr-332	384	45	.	.	PUNCT
ftr-332	385	1	the	the	DET
ftr-332	385	2	taxpayer	taxpayer	NOUN
ftr-332	385	3	also	also	ADV
ftr-332	385	4	argued	argue	VERB
ftr-332	385	5	that	that	SCONJ
ftr-332	385	6	the	the	DET
ftr-332	385	7	production	production	NOUN
ftr-332	385	8	costs	cost	NOUN
ftr-332	385	9	were	be	AUX
ftr-332	385	10	incurred	incur	VERB
ftr-332	385	11	with	with	ADP
ftr-332	385	12	respect	respect	NOUN
ftr-332	385	13	to	to	ADP
ftr-332	385	14	the	the	DET
ftr-332	385	15	replacement	replacement	NOUN
ftr-332	385	16	burners	burner	NOUN
ftr-332	385	17	,	,	PUNCT
ftr-332	385	18	and	and	CCONJ
ftr-332	385	19	not	not	PART
ftr-332	385	20	with	with	ADP
ftr-332	385	21	respect	respect	NOUN
ftr-332	385	22	to	to	ADP
ftr-332	385	23	the	the	DET
ftr-332	385	24	boilers	boiler	NOUN
ftr-332	385	25	themselves	themselves	PRON
ftr-332	385	26	.	.	PUNCT
ftr-332	386	1	while	while	SCONJ
ftr-332	386	2	the	the	DET
ftr-332	386	3	court	court	NOUN
ftr-332	386	4	was	be	AUX
ftr-332	386	5	not	not	PART
ftr-332	386	6	completely	completely	ADV
ftr-332	386	7	happy	happy	ADJ
ftr-332	386	8	with	with	ADP
ftr-332	386	9	the	the	DET
ftr-332	386	10	irs	irs	PROPN
ftr-332	386	11	argument	argument	NOUN
ftr-332	386	12	that	that	SCONJ
ftr-332	386	13	the	the	DET
ftr-332	386	14	property	property	NOUN
ftr-332	386	15	can	can	AUX
ftr-332	386	16	be	be	AUX
ftr-332	386	17	separated	separate	VERB
ftr-332	386	18	for	for	ADP
ftr-332	386	19	depreciation	depreciation	NOUN
ftr-332	386	20	purposes	purpose	NOUN
ftr-332	386	21	while	while	SCONJ
ftr-332	386	22	considered	consider	VERB
ftr-332	386	23	as	as	ADP
ftr-332	386	24	a	a	DET
ftr-332	386	25	unit	unit	NOUN
ftr-332	386	26	for	for	ADP
ftr-332	386	27	purposes	purpose	NOUN
ftr-332	386	28	of	of	ADP
ftr-332	386	29	the	the	DET
ftr-332	386	30	interest	interest	NOUN
ftr-332	386	31	allocation	allocation	NOUN
ftr-332	386	32	,	,	PUNCT
ftr-332	386	33	the	the	DET
ftr-332	386	34	court	court	NOUN
ftr-332	386	35	concluded	conclude	VERB
ftr-332	386	36	that	that	SCONJ
ftr-332	386	37	the	the	DET
ftr-332	386	38	statute	statute	NOUN
ftr-332	386	39	was	be	AUX
ftr-332	386	40	sufficiently	sufficiently	ADV
ftr-332	386	41	ambiguous	ambiguous	ADJ
ftr-332	386	42	under	under	ADP
ftr-332	386	43	the	the	DET
ftr-332	386	44	first	first	ADJ
ftr-332	386	45	prong	prong	NOUN
ftr-332	386	46	of	of	ADP
ftr-332	386	47	the	the	DET
ftr-332	386	48	chevron	chevron	NOUN
ftr-332	386	49	test	test	NOUN
ftr-332	386	50	,	,	PUNCT
ftr-332	386	51	that	that	SCONJ
ftr-332	386	52	the	the	DET
ftr-332	386	53	regulation	regulation	NOUN
ftr-332	386	54	could	could	AUX
ftr-332	386	55	be	be	AUX
ftr-332	386	56	tested	test	VERB
ftr-332	386	57	under	under	ADP
ftr-332	386	58	the	the	DET
ftr-332	386	59	second	second	ADJ
ftr-332	386	60	prong	prong	NOUN
ftr-332	386	61	of	of	ADP
ftr-332	386	62	chevron	chevron	NOUN
ftr-332	386	63	,	,	PUNCT
ftr-332	386	64	which	which	PRON
ftr-332	386	65	asks	ask	VERB
ftr-332	386	66	whether	whether	SCONJ
ftr-332	386	67	the	the	DET
ftr-332	386	68	regulation	regulation	NOUN
ftr-332	386	69	is	be	AUX
ftr-332	386	70	a	a	DET
ftr-332	386	71	permissible	permissible	ADJ
ftr-332	386	72	construction	construction	NOUN
ftr-332	386	73	of	of	ADP
ftr-332	386	74	the	the	DET
ftr-332	386	75	statute	statute	NOUN
ftr-332	386	76	.	.	PUNCT
ftr-332	387	1	here	here	ADV
ftr-332	387	2	the	the	DET
ftr-332	387	3	court	court	NOUN
ftr-332	387	4	indicated	indicate	VERB
ftr-332	387	5	that	that	SCONJ
ftr-332	387	6	,	,	PUNCT
ftr-332	387	7	―it	―it	NOUN
ftr-332	387	8	is	be	AUX
ftr-332	387	9	stretching	stretch	VERB
ftr-332	387	10	the	the	DET
ftr-332	387	11	statute	statute	NOUN
ftr-332	387	12	quite	quite	ADV
ftr-332	387	13	far	far	ADV
ftr-332	387	14	to	to	PART
ftr-332	387	15	say	say	VERB
ftr-332	387	16	that	that	SCONJ
ftr-332	387	17	the	the	DET
ftr-332	387	18	associated	associate	VERB
ftr-332	387	19	-	-	PUNCT
ftr-332	387	20	property	property	NOUN
ftr-332	387	21	rule	rule	NOUN
ftr-332	387	22	‗is	‗is	DET
ftr-332	387	23	a	a	DET
ftr-332	387	24	reasonable	reasonable	ADJ
ftr-332	387	25	interpretation	interpretation	NOUN
ftr-332	387	26	‘	'	PUNCT
ftr-332	387	27	of	of	ADP
ftr-332	387	28	the	the	DET
ftr-332	387	29	enacted	enact	VERB
ftr-332	387	30	text	text	NOUN
ftr-332	387	31	[	[	X
ftr-332	387	32	of	of	ADP
ftr-332	387	33	section	section	NOUN
ftr-332	387	34	263a].‖	263a].‖	NUM
ftr-332	387	35	the	the	DET
ftr-332	387	36	court	court	NOUN
ftr-332	387	37	added	add	VERB
ftr-332	387	38	that	that	SCONJ
ftr-332	387	39	the	the	DET
ftr-332	387	40	irs‘s	irs‘s	NOUN
ftr-332	387	41	rationales	rationale	VERB
ftr-332	387	42	―are	―are	PROPN
ftr-332	387	43	not	not	PART
ftr-332	387	44	very	very	ADV
ftr-332	387	45	satisfying.‖	satisfying.‖	NOUN
ftr-332	387	46	the	the	DET
ftr-332	387	47	court	court	NOUN
ftr-332	387	48	then	then	ADV
ftr-332	387	49	concluded	conclude	VERB
ftr-332	387	50	,	,	PUNCT
ftr-332	387	51	however	however	ADV
ftr-332	387	52	,	,	PUNCT
ftr-332	387	53	that	that	SCONJ
ftr-332	387	54	―it	―it	NOUN
ftr-332	387	55	is	be	AUX
ftr-332	387	56	not	not	PART
ftr-332	387	57	this	this	DET
ftr-332	387	58	court‘s	court‘s	NOUN
ftr-332	387	59	province	province	NOUN
ftr-332	387	60	to	to	PART
ftr-332	387	61	be	be	AUX
ftr-332	387	62	making	make	VERB
ftr-332	387	63	such	such	ADJ
ftr-332	387	64	policy	policy	NOUN
ftr-332	387	65	choices	choice	NOUN
ftr-332	387	66	.	.	PUNCT
ftr-332	388	1	in	in	ADP
ftr-332	388	2	this	this	DET
ftr-332	388	3	very	very	ADV
ftr-332	388	4	close	close	ADJ
ftr-332	388	5	case	case	NOUN
ftr-332	388	6	,	,	PUNCT
ftr-332	388	7	the	the	DET
ftr-332	388	8	court	court	NOUN
ftr-332	388	9	can	can	AUX
ftr-332	388	10	not	not	PART
ftr-332	388	11	say	say	VERB
ftr-332	388	12	that	that	SCONJ
ftr-332	388	13	treasury	treasury	PROPN
ftr-332	388	14	overstepped	overstep	VERB
ftr-332	388	15	the	the	DET
ftr-332	388	16	latitude	latitude	NOUN
ftr-332	388	17	granted	grant	VERB
ftr-332	388	18	by	by	ADP
ftr-332	388	19	the	the	DET
ftr-332	388	20	statute	statute	NOUN
ftr-332	388	21	to	to	PART
ftr-332	388	22	adopt	adopt	VERB
ftr-332	388	23	regulations	regulation	NOUN
ftr-332	388	24	prescribing	prescribe	VERB
ftr-332	388	25	the	the	DET
ftr-332	388	26	calculation	calculation	NOUN
ftr-332	388	27	of	of	ADP
ftr-332	388	28	interest	interest	NOUN
ftr-332	388	29	to	to	PART
ftr-332	388	30	be	be	AUX
ftr-332	388	31	capitalized	capitalize	VERB
ftr-332	388	32	in	in	ADP
ftr-332	388	33	connection	connection	NOUN
ftr-332	388	34	with	with	ADP
ftr-332	388	35	an	an	DET
ftr-332	388	36	improvement	improvement	NOUN
ftr-332	388	37	to	to	ADP
ftr-332	388	38	existing	exist	VERB
ftr-332	388	39	property	property	NOUN
ftr-332	388	40	used	use	VERB
ftr-332	388	41	by	by	ADP
ftr-332	388	42	the	the	DET
ftr-332	388	43	taxpayer	taxpayer	NOUN
ftr-332	388	44	to	to	PART
ftr-332	388	45	produce	produce	VERB
ftr-332	388	46	income‖	income‖	PUNCT
ftr-332	388	47	and	and	CCONJ
ftr-332	388	48	held	hold	VERB
ftr-332	388	49	that	that	SCONJ
ftr-332	388	50	the	the	DET
ftr-332	388	51	regulation	regulation	NOUN
ftr-332	388	52	therefore	therefore	ADV
ftr-332	388	53	survived	survive	VERB
ftr-332	388	54	the	the	DET
ftr-332	388	55	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	388	56	challenge	challenge	NOUN
ftr-332	388	57	.	.	PUNCT
ftr-332	389	1	with	with	ADP
ftr-332	389	2	respect	respect	NOUN
ftr-332	389	3	to	to	ADP
ftr-332	389	4	the	the	DET
ftr-332	389	5	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	389	6	challenge	challenge	NOUN
ftr-332	389	7	under	under	ADP
ftr-332	389	8	the	the	DET
ftr-332	389	9	administrative	administrative	ADJ
ftr-332	389	10	procedure	procedure	NOUN
ftr-332	389	11	act	act	NOUN
ftr-332	389	12	,	,	PUNCT
ftr-332	389	13	the	the	DET
ftr-332	389	14	court	court	NOUN
ftr-332	389	15	again	again	ADV
ftr-332	389	16	found	find	VERB
ftr-332	389	17	that	that	SCONJ
ftr-332	389	18	―it	―it	NOUN
ftr-332	389	19	is	be	AUX
ftr-332	389	20	a	a	DET
ftr-332	389	21	stretch	stretch	NOUN
ftr-332	389	22	to	to	PART
ftr-332	389	23	conclude	conclude	VERB
ftr-332	389	24	that	that	DET
ftr-332	389	25	treasury	treasury	PROPN
ftr-332	389	26	‗cogently	‗cogently	ADV
ftr-332	389	27	explain[ed	explain[ed	PROPN
ftr-332	389	28	]	]	PUNCT
ftr-332	389	29	why	why	SCONJ
ftr-332	389	30	it	it	PRON
ftr-332	389	31	has	have	AUX
ftr-332	389	32	exercised	exercise	VERB
ftr-332	389	33	its	its	PRON
ftr-332	389	34	discretion	discretion	NOUN
ftr-332	389	35	in	in	ADP
ftr-332	389	36	a	a	DET
ftr-332	389	37	given	give	VERB
ftr-332	389	38	manner,‘‖	manner,‘‖	NOUN
ftr-332	389	39	but	but	CCONJ
ftr-332	389	40	added	add	VERB
ftr-332	389	41	that	that	SCONJ
ftr-332	389	42	―[t]he	―[t]he	ADV
ftr-332	389	43	‗path	‗path	NOUN
ftr-332	389	44	‘	'	PUNCT
ftr-332	389	45	that	that	SCONJ
ftr-332	389	46	treasury	treasury	PROPN
ftr-332	389	47	was	be	AUX
ftr-332	389	48	taking	take	VERB
ftr-332	389	49	in	in	ADP
ftr-332	389	50	the	the	DET
ftr-332	389	51	rulemaking	rulemake	VERB
ftr-332	389	52	proceedings	proceeding	NOUN
ftr-332	389	53	can	can	AUX
ftr-332	389	54	be	be	AUX
ftr-332	389	55	‗discerned	‗discerne	VERB
ftr-332	389	56	,	,	PUNCT
ftr-332	389	57	‘	'	PUNCT
ftr-332	389	58	albeit	albeit	SCONJ
ftr-332	389	59	somewhat	somewhat	ADV
ftr-332	389	60	murkily‖	murkily‖	PROPN
ftr-332	389	61	and	and	CCONJ
ftr-332	389	62	upheld	uphold	VERB
ftr-332	389	63	the	the	DET
ftr-332	389	64	regulation	regulation	NOUN
ftr-332	389	65	.	.	PUNCT
ftr-332	390	1	finally	finally	ADV
ftr-332	390	2	,	,	PUNCT
ftr-332	390	3	the	the	DET
ftr-332	390	4	court	court	NOUN
ftr-332	390	5	rejected	reject	VERB
ftr-332	390	6	retroactive	retroactive	ADJ
ftr-332	390	7	application	application	NOUN
ftr-332	390	8	of	of	ADP
ftr-332	390	9	a	a	DET
ftr-332	390	10	de	de	X
ftr-332	390	11	minimis	minimis	NOUN
ftr-332	390	12	rule	rule	NOUN
ftr-332	390	13	of	of	ADP
ftr-332	390	14	reg	reg	NOUN
ftr-332	390	15	.	.	PUNCT
ftr-332	391	1	§	§	PROPN
ftr-332	391	2	1.263a-11(e)(2	1.263a-11(e)(2	NUM
ftr-332	391	3	)	)	PUNCT
ftr-332	391	4	to	to	ADP
ftr-332	391	5	the	the	DET
ftr-332	391	6	taxpayer	taxpayer	NOUN
ftr-332	391	7	,	,	PUNCT
ftr-332	391	8	and	and	CCONJ
ftr-332	391	9	denied	deny	VERB
ftr-332	391	10	the	the	DET
ftr-332	391	11	irs	irs	PROPN
ftr-332	391	12	counterclaim	counterclaim	NOUN
ftr-332	391	13	for	for	ADP
ftr-332	391	14	capitalization	capitalization	NOUN
ftr-332	391	15	of	of	ADP
ftr-332	391	16	additional	additional	ADJ
ftr-332	391	17	interest	interest	NOUN
ftr-332	391	18	.	.	PUNCT
ftr-332	392	1			PUNCT
ftr-332	393	1	no	no	DET
ftr-332	393	2	pretzel	pretzel	NOUN
ftr-332	393	3	in	in	ADP
ftr-332	393	4	existence	existence	NOUN
ftr-332	393	5	has	have	VERB
ftr-332	393	6	as	as	ADV
ftr-332	393	7	many	many	ADJ
ftr-332	393	8	twists	twist	NOUN
ftr-332	393	9	and	and	CCONJ
ftr-332	393	10	bends	bend	NOUN
ftr-332	393	11	as	as	SCONJ
ftr-332	393	12	does	do	VERB
ftr-332	393	13	this	this	DET
ftr-332	393	14	opinion	opinion	NOUN
ftr-332	393	15	.	.	PUNCT
ftr-332	394	1	for	for	ADP
ftr-332	394	2	background	background	NOUN
ftr-332	394	3	,	,	PUNCT
ftr-332	394	4	see	see	VERB
ftr-332	394	5	mayo	mayo	NOUN
ftr-332	394	6	foundation	foundation	PROPN
ftr-332	394	7	for	for	ADP
ftr-332	394	8	medical	medical	ADJ
ftr-332	394	9	education	education	NOUN
ftr-332	394	10	and	and	CCONJ
ftr-332	394	11	research	research	NOUN
ftr-332	394	12	v.	v.	PROPN
ftr-332	394	13	united	united	PROPN
ftr-332	394	14	states	states	PROPN
ftr-332	394	15	,	,	PUNCT
ftr-332	394	16	131	131	NUM
ftr-332	394	17	s.	s.	PROPN
ftr-332	394	18	ct	ct	PROPN
ftr-332	394	19	.	.	PROPN
ftr-332	395	1	704	704	NUM
ftr-332	395	2	(	(	PUNCT
ftr-332	395	3	1/11/11	1/11/11	NUM
ftr-332	395	4	)	)	PUNCT
ftr-332	395	5	,	,	PUNCT
ftr-332	395	6	at	at	ADP
ftr-332	395	7	xi.a	xi.a	PROPN
ftr-332	395	8	.	.	PUNCT
ftr-332	395	9	,	,	PUNCT
ftr-332	395	10	below	below	ADV
ftr-332	395	11	.	.	PUNCT
ftr-332	396	1	202	202	NUM
ftr-332	396	2	florida	florida	PROPN
ftr-332	396	3	tax	tax	NOUN
ftr-332	396	4	review	review	NOUN
ftr-332	396	5	[	[	X
ftr-332	396	6	vol	vol	NOUN
ftr-332	396	7	.	.	PUNCT
ftr-332	397	1	12:5	12:5	NUM
ftr-332	397	2	5	5	NUM
ftr-332	397	3	.	.	PUNCT
ftr-332	397	4	amounts	amount	NOUN
ftr-332	397	5	paid	pay	VERB
ftr-332	397	6	that	that	PRON
ftr-332	397	7	are	be	AUX
ftr-332	397	8	contingent	contingent	ADJ
ftr-332	397	9	on	on	ADP
ftr-332	397	10	successfully	successfully	ADV
ftr-332	397	11	closing	close	VERB
ftr-332	397	12	a	a	DET
ftr-332	397	13	transaction	transaction	NOUN
ftr-332	397	14	could	could	AUX
ftr-332	397	15	be	be	AUX
ftr-332	397	16	70	70	NUM
ftr-332	397	17	percent	percent	NOUN
ftr-332	397	18	deductible	deductible	ADJ
ftr-332	397	19	and	and	CCONJ
ftr-332	397	20	30	30	NUM
ftr-332	397	21	percent	percent	NOUN
ftr-332	397	22	capitalizable	capitalizable	ADJ
ftr-332	397	23	.	.	PUNCT
ftr-332	398	1	rev	rev	PROPN
ftr-332	398	2	.	.	PROPN
ftr-332	398	3	proc	proc	PROPN
ftr-332	398	4	.	.	PUNCT
ftr-332	399	1	2011	2011	NUM
ftr-332	399	2	-	-	SYM
ftr-332	399	3	29	29	NUM
ftr-332	399	4	,	,	PUNCT
ftr-332	399	5	2011	2011	NUM
ftr-332	399	6	-	-	SYM
ftr-332	399	7	18	18	NUM
ftr-332	399	8	i.r.b	i.r.b	NOUN
ftr-332	399	9	.	.	PUNCT
ftr-332	400	1	746	746	NUM
ftr-332	400	2	(	(	PUNCT
ftr-332	400	3	4/8/11	4/8/11	NUM
ftr-332	400	4	)	)	PUNCT
ftr-332	400	5	.	.	PUNCT
ftr-332	401	1	reg	reg	NOUN
ftr-332	401	2	.	.	PUNCT
ftr-332	402	1	§	§	PROPN
ftr-332	402	2	1.263(a)-5	1.263(a)-5	PROPN
ftr-332	402	3	requires	require	VERB
ftr-332	402	4	a	a	DET
ftr-332	402	5	taxpayer	taxpayer	NOUN
ftr-332	402	6	to	to	PART
ftr-332	402	7	capitalize	capitalize	VERB
ftr-332	402	8	any	any	DET
ftr-332	402	9	amount	amount	NOUN
ftr-332	402	10	paid	pay	VERB
ftr-332	402	11	to	to	PART
ftr-332	402	12	facilitate	facilitate	VERB
ftr-332	402	13	a	a	DET
ftr-332	402	14	business	business	NOUN
ftr-332	402	15	acquisition	acquisition	NOUN
ftr-332	402	16	,	,	PUNCT
ftr-332	402	17	which	which	PRON
ftr-332	402	18	includes	include	VERB
ftr-332	402	19	any	any	DET
ftr-332	402	20	amount	amount	NOUN
ftr-332	402	21	paid	pay	VERB
ftr-332	402	22	to	to	PART
ftr-332	402	23	investigate	investigate	VERB
ftr-332	402	24	or	or	CCONJ
ftr-332	402	25	pursue	pursue	VERB
ftr-332	402	26	the	the	DET
ftr-332	402	27	acquisition	acquisition	NOUN
ftr-332	402	28	.	.	PUNCT
ftr-332	403	1	an	an	DET
ftr-332	403	2	amount	amount	NOUN
ftr-332	403	3	contingent	contingent	ADJ
ftr-332	403	4	on	on	ADP
ftr-332	403	5	successfully	successfully	ADV
ftr-332	403	6	closing	close	VERB
ftr-332	403	7	a	a	DET
ftr-332	403	8	transaction	transaction	NOUN
ftr-332	403	9	is	be	AUX
ftr-332	403	10	presumed	presume	VERB
ftr-332	403	11	to	to	PART
ftr-332	403	12	facilitate	facilitate	VERB
ftr-332	403	13	the	the	DET
ftr-332	403	14	transaction	transaction	NOUN
ftr-332	403	15	.	.	PUNCT
ftr-332	404	1	the	the	DET
ftr-332	404	2	revenue	revenue	NOUN
ftr-332	404	3	procedure	procedure	NOUN
ftr-332	404	4	indicates	indicate	VERB
ftr-332	404	5	that	that	SCONJ
ftr-332	404	6	the	the	DET
ftr-332	404	7	irs	irs	PROPN
ftr-332	404	8	will	will	AUX
ftr-332	404	9	not	not	PART
ftr-332	404	10	challenge	challenge	VERB
ftr-332	404	11	the	the	DET
ftr-332	404	12	allocation	allocation	NOUN
ftr-332	404	13	of	of	ADP
ftr-332	404	14	success	success	NOUN
ftr-332	404	15	based	base	VERB
ftr-332	404	16	fees	fee	NOUN
ftr-332	404	17	if	if	SCONJ
ftr-332	404	18	the	the	DET
ftr-332	404	19	taxpayer	taxpayer	NOUN
ftr-332	404	20	treats	treat	VERB
ftr-332	404	21	70	70	NUM
ftr-332	404	22	percent	percent	NOUN
ftr-332	404	23	of	of	ADP
ftr-332	404	24	the	the	DET
ftr-332	404	25	fee	fee	NOUN
ftr-332	404	26	as	as	ADP
ftr-332	404	27	an	an	DET
ftr-332	404	28	amount	amount	NOUN
ftr-332	404	29	that	that	PRON
ftr-332	404	30	does	do	AUX
ftr-332	404	31	not	not	PART
ftr-332	404	32	facilitate	facilitate	VERB
ftr-332	404	33	the	the	DET
ftr-332	404	34	transaction	transaction	NOUN
ftr-332	404	35	,	,	PUNCT
ftr-332	404	36	capitalizes	capitalize	VERB
ftr-332	404	37	the	the	DET
ftr-332	404	38	remaining	remain	VERB
ftr-332	404	39	30	30	NUM
ftr-332	404	40	percent	percent	NOUN
ftr-332	404	41	of	of	ADP
ftr-332	404	42	the	the	DET
ftr-332	404	43	fee	fee	NOUN
ftr-332	404	44	as	as	ADP
ftr-332	404	45	an	an	DET
ftr-332	404	46	amount	amount	NOUN
ftr-332	404	47	that	that	PRON
ftr-332	404	48	does	do	AUX
ftr-332	404	49	facilitate	facilitate	VERB
ftr-332	404	50	the	the	DET
ftr-332	404	51	transaction	transaction	NOUN
ftr-332	404	52	,	,	PUNCT
ftr-332	404	53	and	and	CCONJ
ftr-332	404	54	attaches	attach	VERB
ftr-332	404	55	a	a	DET
ftr-332	404	56	statement	statement	NOUN
ftr-332	404	57	to	to	ADP
ftr-332	404	58	the	the	DET
ftr-332	404	59	return	return	NOUN
ftr-332	404	60	for	for	ADP
ftr-332	404	61	the	the	DET
ftr-332	404	62	year	year	NOUN
ftr-332	404	63	indicating	indicate	VERB
ftr-332	404	64	that	that	SCONJ
ftr-332	404	65	the	the	DET
ftr-332	404	66	taxpayer	taxpayer	NOUN
ftr-332	404	67	is	be	AUX
ftr-332	404	68	electing	elect	VERB
ftr-332	404	69	the	the	DET
ftr-332	404	70	safe	safe	ADJ
ftr-332	404	71	harbor	harbor	NOUN
ftr-332	404	72	.	.	PUNCT
ftr-332	405	1			PUNCT
ftr-332	406	1	the	the	DET
ftr-332	406	2	irs	irs	PROPN
ftr-332	406	3	seems	seem	VERB
ftr-332	406	4	to	to	PART
ftr-332	406	5	be	be	AUX
ftr-332	406	6	giving	give	VERB
ftr-332	406	7	up	up	ADP
ftr-332	406	8	a	a	DET
ftr-332	406	9	lot	lot	NOUN
ftr-332	406	10	in	in	ADP
ftr-332	406	11	order	order	NOUN
ftr-332	406	12	to	to	PART
ftr-332	406	13	avoid	avoid	VERB
ftr-332	406	14	these	these	DET
ftr-332	406	15	types	type	NOUN
ftr-332	406	16	of	of	ADP
ftr-332	406	17	controversies	controversy	NOUN
ftr-332	406	18	.	.	PUNCT
ftr-332	407	1	6	6	X
ftr-332	407	2	.	.	X
ftr-332	407	3	housing	housing	NOUN
ftr-332	407	4	construction	construction	NOUN
ftr-332	407	5	on	on	ADP
ftr-332	407	6	unimproved	unimproved	ADJ
ftr-332	407	7	lots	lot	NOUN
ftr-332	407	8	is	be	AUX
ftr-332	407	9	production	production	NOUN
ftr-332	407	10	.	.	PUNCT
ftr-332	408	1	gardner	gardner	PROPN
ftr-332	408	2	v.	v.	PROPN
ftr-332	408	3	commissioner	commissioner	PROPN
ftr-332	408	4	,	,	PUNCT
ftr-332	408	5	t.c	t.c	PROPN
ftr-332	408	6	.	.	PROPN
ftr-332	408	7	memo	memo	NOUN
ftr-332	408	8	.	.	PUNCT
ftr-332	409	1	2011	2011	NUM
ftr-332	409	2	-	-	SYM
ftr-332	409	3	137	137	NUM
ftr-332	409	4	(	(	PUNCT
ftr-332	409	5	6/20/11	6/20/11	NUM
ftr-332	409	6	)	)	PUNCT
ftr-332	409	7	.	.	PUNCT
ftr-332	410	1	the	the	DET
ftr-332	410	2	taxpayer	taxpayer	NOUN
ftr-332	410	3	was	be	AUX
ftr-332	410	4	a	a	DET
ftr-332	410	5	self	self	NOUN
ftr-332	410	6	-	-	PUNCT
ftr-332	410	7	employed	employ	VERB
ftr-332	410	8	contractor	contractor	NOUN
ftr-332	410	9	who	who	PRON
ftr-332	410	10	built	build	VERB
ftr-332	410	11	single	single	ADJ
ftr-332	410	12	and	and	CCONJ
ftr-332	410	13	multiple	multiple	ADJ
ftr-332	410	14	family	family	NOUN
ftr-332	410	15	housing	housing	NOUN
ftr-332	410	16	on	on	ADP
ftr-332	410	17	unimproved	unimproved	ADJ
ftr-332	410	18	land	land	NOUN
ftr-332	410	19	that	that	PRON
ftr-332	410	20	he	he	PRON
ftr-332	410	21	purchased	purchase	VERB
ftr-332	410	22	.	.	PUNCT
ftr-332	411	1	the	the	DET
ftr-332	411	2	tax	tax	NOUN
ftr-332	411	3	court	court	NOUN
ftr-332	411	4	(	(	PUNCT
ftr-332	411	5	judge	judge	PROPN
ftr-332	411	6	halpern	halpern	PROPN
ftr-332	411	7	)	)	PUNCT
ftr-332	411	8	held	hold	VERB
ftr-332	411	9	that	that	SCONJ
ftr-332	411	10	the	the	DET
ftr-332	411	11	taxpayer	taxpayer	NOUN
ftr-332	411	12	was	be	AUX
ftr-332	411	13	required	require	VERB
ftr-332	411	14	to	to	PART
ftr-332	411	15	capitalize	capitalize	VERB
ftr-332	411	16	engineering	engineering	NOUN
ftr-332	411	17	costs	cost	NOUN
ftr-332	411	18	and	and	CCONJ
ftr-332	411	19	taxes	taxis	NOUN
ftr-332	411	20	incurred	incur	VERB
ftr-332	411	21	in	in	ADP
ftr-332	411	22	connection	connection	NOUN
ftr-332	411	23	with	with	ADP
ftr-332	411	24	a	a	DET
ftr-332	411	25	34	34	NUM
ftr-332	411	26	acre	acre	NOUN
ftr-332	411	27	parcel	parcel	NOUN
ftr-332	411	28	that	that	SCONJ
ftr-332	411	29	the	the	DET
ftr-332	411	30	taxpayer	taxpayer	NOUN
ftr-332	411	31	prepared	prepare	VERB
ftr-332	411	32	for	for	ADP
ftr-332	411	33	subdivision	subdivision	NOUN
ftr-332	411	34	then	then	ADV
ftr-332	411	35	sold	sell	VERB
ftr-332	411	36	.	.	PUNCT
ftr-332	412	1	the	the	DET
ftr-332	412	2	court	court	NOUN
ftr-332	412	3	concluded	conclude	VERB
ftr-332	412	4	that	that	SCONJ
ftr-332	412	5	the	the	DET
ftr-332	412	6	parcel	parcel	NOUN
ftr-332	412	7	was	be	AUX
ftr-332	412	8	held	hold	VERB
ftr-332	412	9	for	for	ADP
ftr-332	412	10	production	production	NOUN
ftr-332	412	11	,	,	PUNCT
ftr-332	412	12	and	and	CCONJ
ftr-332	412	13	§	§	PROPN
ftr-332	412	14	263a	263a	PROPN
ftr-332	412	15	requires	require	VERB
ftr-332	412	16	capitalization	capitalization	NOUN
ftr-332	412	17	of	of	ADP
ftr-332	412	18	pre	pre	ADJ
ftr-332	412	19	-	-	NOUN
ftr-332	412	20	production	production	ADJ
ftr-332	412	21	costs	cost	NOUN
ftr-332	412	22	with	with	ADP
ftr-332	412	23	respect	respect	NOUN
ftr-332	412	24	to	to	ADP
ftr-332	412	25	property	property	NOUN
ftr-332	412	26	held	hold	VERB
ftr-332	412	27	for	for	ADP
ftr-332	412	28	construction	construction	NOUN
ftr-332	412	29	or	or	CCONJ
ftr-332	412	30	improvement	improvement	NOUN
ftr-332	412	31	.	.	PUNCT
ftr-332	413	1	see	see	VERB
ftr-332	413	2	§	§	PROPN
ftr-332	413	3	263a(g)(1	263a(g)(1	NOUN
ftr-332	413	4	)	)	PUNCT
ftr-332	413	5	and	and	CCONJ
ftr-332	413	6	reg	reg	NOUN
ftr-332	413	7	.	.	PUNCT
ftr-332	414	1	§	§	PROPN
ftr-332	414	2	1.263a-2(a)(3)(ii	1.263a-2(a)(3)(ii	NUM
ftr-332	414	3	)	)	PUNCT
ftr-332	414	4	.	.	PUNCT
ftr-332	415	1	however	however	ADV
ftr-332	415	2	,	,	PUNCT
ftr-332	415	3	because	because	SCONJ
ftr-332	415	4	no	no	DET
ftr-332	415	5	physical	physical	ADJ
ftr-332	415	6	production	production	NOUN
ftr-332	415	7	had	have	AUX
ftr-332	415	8	occurred	occur	VERB
ftr-332	415	9	during	during	ADP
ftr-332	415	10	the	the	DET
ftr-332	415	11	year	year	NOUN
ftr-332	415	12	,	,	PUNCT
ftr-332	415	13	the	the	DET
ftr-332	415	14	rule	rule	NOUN
ftr-332	415	15	of	of	ADP
ftr-332	415	16	§	§	PROPN
ftr-332	415	17	263a(f	263a(f	NUM
ftr-332	415	18	)	)	PUNCT
ftr-332	415	19	,	,	PUNCT
ftr-332	415	20	requiring	require	VERB
ftr-332	415	21	capitalization	capitalization	NOUN
ftr-332	415	22	of	of	ADP
ftr-332	415	23	production	production	NOUN
ftr-332	415	24	period	period	NOUN
ftr-332	415	25	interest	interest	NOUN
ftr-332	415	26	,	,	PUNCT
ftr-332	415	27	did	do	AUX
ftr-332	415	28	not	not	PART
ftr-332	415	29	apply	apply	VERB
ftr-332	415	30	to	to	PART
ftr-332	415	31	require	require	VERB
ftr-332	415	32	capitalization	capitalization	NOUN
ftr-332	415	33	of	of	ADP
ftr-332	415	34	interest	interest	NOUN
ftr-332	415	35	,	,	PUNCT
ftr-332	415	36	so	so	SCONJ
ftr-332	415	37	the	the	DET
ftr-332	415	38	interest	interest	NOUN
ftr-332	415	39	was	be	AUX
ftr-332	415	40	deductible	deductible	ADJ
ftr-332	415	41	.	.	PUNCT
ftr-332	416	1	the	the	DET
ftr-332	416	2	court	court	NOUN
ftr-332	416	3	also	also	ADV
ftr-332	416	4	held	hold	VERB
ftr-332	416	5	that	that	SCONJ
ftr-332	416	6	the	the	DET
ftr-332	416	7	sale	sale	NOUN
ftr-332	416	8	of	of	ADP
ftr-332	416	9	three	three	NUM
ftr-332	416	10	subdivided	subdivide	VERB
ftr-332	416	11	/	/	SYM
ftr-332	416	12	duplex	duplex	NOUN
ftr-332	416	13	lots	lot	NOUN
ftr-332	416	14	resulted	result	VERB
ftr-332	416	15	in	in	ADP
ftr-332	416	16	short	short	ADJ
ftr-332	416	17	-	-	PUNCT
ftr-332	416	18	term	term	NOUN
ftr-332	416	19	capital	capital	NOUN
ftr-332	416	20	gain	gain	NOUN
ftr-332	416	21	.	.	PUNCT
ftr-332	417	1	the	the	DET
ftr-332	417	2	court	court	NOUN
ftr-332	417	3	found	find	VERB
ftr-332	417	4	that	that	SCONJ
ftr-332	417	5	,	,	PUNCT
ftr-332	417	6	although	although	SCONJ
ftr-332	417	7	the	the	DET
ftr-332	417	8	taxpayer	taxpayer	NOUN
ftr-332	417	9	regularly	regularly	ADV
ftr-332	417	10	purchased	purchase	VERB
ftr-332	417	11	undeveloped	undeveloped	ADJ
ftr-332	417	12	land	land	NOUN
ftr-332	417	13	for	for	ADP
ftr-332	417	14	development	development	NOUN
ftr-332	417	15	and	and	CCONJ
ftr-332	417	16	sale	sale	NOUN
ftr-332	417	17	,	,	PUNCT
ftr-332	417	18	the	the	DET
ftr-332	417	19	taxpayer	taxpayer	NOUN
ftr-332	417	20	held	hold	VERB
ftr-332	417	21	some	some	DET
ftr-332	417	22	properties	property	NOUN
ftr-332	417	23	with	with	ADP
ftr-332	417	24	the	the	DET
ftr-332	417	25	intent	intent	NOUN
ftr-332	417	26	of	of	ADP
ftr-332	417	27	developing	develop	VERB
ftr-332	417	28	the	the	DET
ftr-332	417	29	property	property	NOUN
ftr-332	417	30	and	and	CCONJ
ftr-332	417	31	holding	hold	VERB
ftr-332	417	32	it	it	PRON
ftr-332	417	33	for	for	ADP
ftr-332	417	34	rent	rent	NOUN
ftr-332	417	35	rather	rather	ADV
ftr-332	417	36	than	than	ADP
ftr-332	417	37	for	for	ADP
ftr-332	417	38	sale	sale	NOUN
ftr-332	417	39	to	to	ADP
ftr-332	417	40	customers	customer	NOUN
ftr-332	417	41	.	.	PUNCT
ftr-332	418	1	7	7	X
ftr-332	418	2	.	.	X
ftr-332	418	3	temporary	temporary	ADJ
ftr-332	418	4	and	and	CCONJ
ftr-332	418	5	proposed	propose	VERB
ftr-332	418	6	regulations	regulation	NOUN
ftr-332	418	7	provide	provide	VERB
ftr-332	418	8	extensive	extensive	ADJ
ftr-332	418	9	rules	rule	NOUN
ftr-332	418	10	for	for	ADP
ftr-332	418	11	the	the	DET
ftr-332	418	12	acquisition	acquisition	NOUN
ftr-332	418	13	,	,	PUNCT
ftr-332	418	14	production	production	NOUN
ftr-332	418	15	,	,	PUNCT
ftr-332	418	16	or	or	CCONJ
ftr-332	418	17	improvement	improvement	NOUN
ftr-332	418	18	of	of	ADP
ftr-332	418	19	tangible	tangible	ADJ
ftr-332	418	20	personal	personal	ADJ
ftr-332	418	21	property	property	NOUN
ftr-332	418	22	.	.	PUNCT
ftr-332	419	1	t.d	t.d	PROPN
ftr-332	419	2	.	.	PROPN
ftr-332	419	3	9564	9564	NUM
ftr-332	419	4	,	,	PUNCT
ftr-332	419	5	guidance	guidance	NOUN
ftr-332	419	6	regarding	regard	VERB
ftr-332	419	7	deduction	deduction	NOUN
ftr-332	419	8	and	and	CCONJ
ftr-332	419	9	capitalization	capitalization	NOUN
ftr-332	419	10	of	of	ADP
ftr-332	419	11	expenditures	expenditure	NOUN
ftr-332	419	12	related	relate	VERB
ftr-332	419	13	to	to	ADP
ftr-332	419	14	tangible	tangible	ADJ
ftr-332	419	15	property	property	NOUN
ftr-332	419	16	,	,	PUNCT
ftr-332	419	17	76	76	NUM
ftr-332	419	18	f.r	f.r	PROPN
ftr-332	419	19	.	.	NOUN
ftr-332	419	20	81060	81060	NUM
ftr-332	419	21	(	(	PUNCT
ftr-332	419	22	12/27/11	12/27/11	NUM
ftr-332	419	23	)	)	PUNCT
ftr-332	419	24	,	,	PUNCT
ftr-332	419	25	and	and	CCONJ
ftr-332	419	26	reg-168745	reg-168745	NOUN
ftr-332	419	27	-	-	PUNCT
ftr-332	419	28	03	03	NUM
ftr-332	419	29	,	,	PUNCT
ftr-332	419	30	guidance	guidance	NOUN
ftr-332	419	31	regarding	regard	VERB
ftr-332	419	32	deduction	deduction	NOUN
ftr-332	419	33	and	and	CCONJ
ftr-332	419	34	capitalization	capitalization	NOUN
ftr-332	419	35	of	of	ADP
ftr-332	419	36	expenditures	expenditure	NOUN
ftr-332	419	37	related	relate	VERB
ftr-332	419	38	to	to	ADP
ftr-332	419	39	tangible	tangible	ADJ
ftr-332	419	40	property	property	NOUN
ftr-332	419	41	,	,	PUNCT
ftr-332	419	42	76	76	NUM
ftr-332	419	43	f.r	f.r	NOUN
ftr-332	419	44	.	.	PROPN
ftr-332	419	45	81128	81128	NUM
ftr-332	419	46	(	(	PUNCT
ftr-332	419	47	12/27/11	12/27/11	NUM
ftr-332	419	48	)	)	PUNCT
ftr-332	419	49	.	.	PUNCT
ftr-332	420	1	the	the	DET
ftr-332	420	2	treasury	treasury	PROPN
ftr-332	420	3	department	department	PROPN
ftr-332	420	4	has	have	AUX
ftr-332	420	5	promulgated	promulgate	VERB
ftr-332	420	6	temporary	temporary	ADJ
ftr-332	420	7	regulations	regulation	NOUN
ftr-332	420	8	,	,	PUNCT
ftr-332	420	9	generally	generally	ADV
ftr-332	420	10	effective	effective	ADJ
ftr-332	420	11	for	for	ADP
ftr-332	420	12	tax	tax	NOUN
ftr-332	420	13	years	year	NOUN
ftr-332	420	14	beginning	begin	VERB
ftr-332	420	15	on	on	ADP
ftr-332	420	16	or	or	CCONJ
ftr-332	420	17	after	after	ADP
ftr-332	420	18	1/1/12	1/1/12	NUM
ftr-332	420	19	,	,	PUNCT
ftr-332	420	20	addressing	address	VERB
ftr-332	420	21	capitalization	capitalization	NOUN
ftr-332	420	22	requirements	requirement	NOUN
ftr-332	420	23	for	for	SCONJ
ftr-332	420	24	expenditures	expenditure	NOUN
ftr-332	420	25	to	to	PART
ftr-332	420	26	acquire	acquire	VERB
ftr-332	420	27	and	and	CCONJ
ftr-332	420	28	improve	improve	VERB
ftr-332	420	29	tangible	tangible	ADJ
ftr-332	420	30	property	property	NOUN
ftr-332	420	31	.	.	PUNCT
ftr-332	421	1	the	the	DET
ftr-332	421	2	temporary	temporary	ADJ
ftr-332	421	3	regulations	regulation	NOUN
ftr-332	421	4	adopt	adopt	VERB
ftr-332	421	5	provisions	provision	NOUN
ftr-332	421	6	of	of	ADP
ftr-332	421	7	https://checkpoint.riag.com/getdoc?docid=itcm:35730.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=itcm:35730.1&pinpnt=	PROPN
ftr-332	421	8	2012	2012	NUM
ftr-332	421	9	]	]	PUNCT
ftr-332	421	10	recent	recent	ADJ
ftr-332	421	11	developments	development	NOUN
ftr-332	421	12	in	in	ADP
ftr-332	421	13	federal	federal	ADJ
ftr-332	421	14	income	income	NOUN
ftr-332	421	15	taxation	taxation	NOUN
ftr-332	421	16	203	203	NUM
ftr-332	421	17	regulations	regulation	NOUN
ftr-332	421	18	proposed	propose	VERB
ftr-332	421	19	in	in	ADP
ftr-332	421	20	2008	2008	NUM
ftr-332	421	21	(	(	PUNCT
ftr-332	421	22	reg-168745	reg-168745	NOUN
ftr-332	421	23	-	-	PUNCT
ftr-332	421	24	03	03	NUM
ftr-332	421	25	,	,	PUNCT
ftr-332	421	26	guidance	guidance	NOUN
ftr-332	421	27	regarding	regard	VERB
ftr-332	421	28	deduction	deduction	NOUN
ftr-332	421	29	and	and	CCONJ
ftr-332	421	30	capitalization	capitalization	NOUN
ftr-332	421	31	of	of	ADP
ftr-332	421	32	expenditures	expenditure	NOUN
ftr-332	421	33	related	relate	VERB
ftr-332	421	34	to	to	ADP
ftr-332	421	35	tangible	tangible	ADJ
ftr-332	421	36	property	property	NOUN
ftr-332	421	37	,	,	PUNCT
ftr-332	421	38	73	73	NUM
ftr-332	421	39	f.r	f.r	PROPN
ftr-332	421	40	.	.	PROPN
ftr-332	421	41	12838	12838	NUM
ftr-332	421	42	(	(	PUNCT
ftr-332	421	43	3/7/08	3/7/08	NUM
ftr-332	421	44	)	)	PUNCT
ftr-332	421	45	)	)	PUNCT
ftr-332	421	46	,	,	PUNCT
ftr-332	421	47	which	which	PRON
ftr-332	421	48	were	be	AUX
ftr-332	421	49	in	in	ADP
ftr-332	421	50	turn	turn	NOUN
ftr-332	421	51	based	base	VERB
ftr-332	421	52	on	on	ADP
ftr-332	421	53	a	a	DET
ftr-332	421	54	2006	2006	NUM
ftr-332	421	55	proposal	proposal	NOUN
ftr-332	421	56	that	that	PRON
ftr-332	421	57	was	be	AUX
ftr-332	421	58	substantially	substantially	ADV
ftr-332	421	59	modified	modify	VERB
ftr-332	421	60	by	by	ADP
ftr-332	421	61	the	the	DET
ftr-332	421	62	2008	2008	NUM
ftr-332	421	63	proposed	propose	VERB
ftr-332	421	64	regulations	regulation	NOUN
ftr-332	421	65	(	(	PUNCT
ftr-332	421	66	reg-16874503	reg-16874503	NOUN
ftr-332	421	67	,	,	PUNCT
ftr-332	421	68	guidance	guidance	NOUN
ftr-332	421	69	regarding	regard	VERB
ftr-332	421	70	deduction	deduction	NOUN
ftr-332	421	71	and	and	CCONJ
ftr-332	421	72	capitalization	capitalization	NOUN
ftr-332	421	73	of	of	ADP
ftr-332	421	74	expenditures	expenditure	NOUN
ftr-332	421	75	related	relate	VERB
ftr-332	421	76	to	to	ADP
ftr-332	421	77	tangible	tangible	ADJ
ftr-332	421	78	property	property	NOUN
ftr-332	421	79	,	,	PUNCT
ftr-332	421	80	71	71	NUM
ftr-332	421	81	f.r	f.r	NOUN
ftr-332	421	82	.	.	PROPN
ftr-332	421	83	48590	48590	NUM
ftr-332	421	84	(	(	PUNCT
ftr-332	421	85	8/21/06	8/21/06	NUM
ftr-332	421	86	)	)	PUNCT
ftr-332	421	87	)	)	PUNCT
ftr-332	421	88	.	.	PUNCT
ftr-332	422	1	the	the	DET
ftr-332	422	2	temporary	temporary	ADJ
ftr-332	422	3	regulations	regulation	NOUN
ftr-332	422	4	provide	provide	VERB
ftr-332	422	5	detailed	detailed	ADJ
ftr-332	422	6	capitalization	capitalization	NOUN
ftr-332	422	7	rules	rule	NOUN
ftr-332	422	8	and	and	CCONJ
ftr-332	422	9	several	several	ADJ
ftr-332	422	10	bright	bright	ADJ
ftr-332	422	11	-	-	PUNCT
ftr-332	422	12	line	line	NOUN
ftr-332	422	13	standards	standard	NOUN
ftr-332	422	14	under	under	ADP
ftr-332	422	15	§	§	PROPN
ftr-332	422	16	§	§	ADJ
ftr-332	422	17	162(a	162(a	NOUN
ftr-332	422	18	)	)	PUNCT
ftr-332	422	19	and	and	CCONJ
ftr-332	422	20	263(a	263(a	NUM
ftr-332	422	21	)	)	PUNCT
ftr-332	422	22	regarding	regard	VERB
ftr-332	422	23	the	the	DET
ftr-332	422	24	acquisition	acquisition	NOUN
ftr-332	422	25	,	,	PUNCT
ftr-332	422	26	improvement	improvement	NOUN
ftr-332	422	27	or	or	CCONJ
ftr-332	422	28	repair	repair	NOUN
ftr-332	422	29	of	of	ADP
ftr-332	422	30	tangible	tangible	ADJ
ftr-332	422	31	real	real	ADJ
ftr-332	422	32	and	and	CCONJ
ftr-332	422	33	personal	personal	ADJ
ftr-332	422	34	property	property	NOUN
ftr-332	422	35	.	.	PUNCT
ftr-332	423	1	the	the	DET
ftr-332	423	2	temporary	temporary	ADJ
ftr-332	423	3	regulations	regulation	NOUN
ftr-332	423	4	also	also	ADV
ftr-332	423	5	revise	revise	VERB
ftr-332	423	6	rules	rule	NOUN
ftr-332	423	7	under	under	ADP
ftr-332	423	8	§	§	PROPN
ftr-332	423	9	168	168	NUM
ftr-332	423	10	regarding	regard	VERB
ftr-332	423	11	disposition	disposition	NOUN
ftr-332	423	12	and	and	CCONJ
ftr-332	423	13	maintenance	maintenance	NOUN
ftr-332	423	14	of	of	ADP
ftr-332	423	15	general	general	ADJ
ftr-332	423	16	asset	asset	NOUN
ftr-332	423	17	accounts	account	VERB
ftr-332	423	18	for	for	ADP
ftr-332	423	19	macrs	macrs	NOUN
ftr-332	423	20	property	property	NOUN
ftr-332	423	21	.	.	PUNCT
ftr-332	424	1	in	in	ADP
ftr-332	424	2	general	general	ADJ
ftr-332	424	3	,	,	PUNCT
ftr-332	424	4	the	the	DET
ftr-332	424	5	regulations	regulation	NOUN
ftr-332	424	6	adopt	adopt	VERB
ftr-332	424	7	the	the	DET
ftr-332	424	8	provisions	provision	NOUN
ftr-332	424	9	of	of	ADP
ftr-332	424	10	the	the	DET
ftr-332	424	11	2008	2008	NUM
ftr-332	424	12	proposed	propose	VERB
ftr-332	424	13	regulations	regulation	NOUN
ftr-332	424	14	,	,	PUNCT
ftr-332	424	15	but	but	CCONJ
ftr-332	424	16	with	with	ADP
ftr-332	424	17	multiple	multiple	ADJ
ftr-332	424	18	modifications	modification	NOUN
ftr-332	424	19	.	.	PUNCT
ftr-332	425	1	temp	temp	NOUN
ftr-332	425	2	.	.	PUNCT
ftr-332	426	1	reg	reg	PROPN
ftr-332	426	2	.	.	PUNCT
ftr-332	427	1	§	§	PROPN
ftr-332	427	2	1.263(a)-2	1.263(a)-2	PROPN
ftr-332	427	3	t	t	NOUN
ftr-332	427	4	provides	provide	VERB
ftr-332	427	5	rules	rule	NOUN
ftr-332	427	6	for	for	ADP
ftr-332	427	7	amounts	amount	NOUN
ftr-332	427	8	paid	pay	VERB
ftr-332	427	9	for	for	ADP
ftr-332	427	10	the	the	DET
ftr-332	427	11	acquisition	acquisition	NOUN
ftr-332	427	12	or	or	CCONJ
ftr-332	427	13	production	production	NOUN
ftr-332	427	14	of	of	ADP
ftr-332	427	15	tangible	tangible	ADJ
ftr-332	427	16	property	property	NOUN
ftr-332	427	17	,	,	PUNCT
ftr-332	427	18	and	and	CCONJ
ftr-332	427	19	§	§	PROPN
ftr-332	427	20	1.263(a)-3	1.263(a)-3	PROPN
ftr-332	427	21	t	t	NOUN
ftr-332	427	22	provides	provide	VERB
ftr-332	427	23	rules	rule	NOUN
ftr-332	427	24	for	for	ADP
ftr-332	427	25	amounts	amount	NOUN
ftr-332	427	26	paid	pay	VERB
ftr-332	427	27	for	for	ADP
ftr-332	427	28	the	the	DET
ftr-332	427	29	improvement	improvement	NOUN
ftr-332	427	30	of	of	ADP
ftr-332	427	31	tangible	tangible	ADJ
ftr-332	427	32	property	property	NOUN
ftr-332	427	33	.	.	PUNCT
ftr-332	428	1	however	however	ADV
ftr-332	428	2	,	,	PUNCT
ftr-332	428	3	these	these	DET
ftr-332	428	4	new	new	ADJ
ftr-332	428	5	proposed	propose	VERB
ftr-332	428	6	regulations	regulation	NOUN
ftr-332	428	7	provide	provide	VERB
ftr-332	428	8	many	many	ADJ
ftr-332	428	9	additional	additional	ADJ
ftr-332	428	10	rules	rule	NOUN
ftr-332	428	11	.	.	PUNCT
ftr-332	429	1	the	the	DET
ftr-332	429	2	temporary	temporary	ADJ
ftr-332	429	3	regulations	regulation	NOUN
ftr-332	429	4	define	define	VERB
ftr-332	429	5	material	material	NOUN
ftr-332	429	6	and	and	CCONJ
ftr-332	429	7	supplies	supply	NOUN
ftr-332	429	8	to	to	PART
ftr-332	429	9	treat	treat	VERB
ftr-332	429	10	as	as	ADV
ftr-332	429	11	deductible	deductible	ADJ
ftr-332	429	12	(	(	PUNCT
ftr-332	429	13	1	1	NUM
ftr-332	429	14	)	)	PUNCT
ftr-332	429	15	the	the	DET
ftr-332	429	16	cost	cost	NOUN
ftr-332	429	17	of	of	ADP
ftr-332	429	18	any	any	DET
ftr-332	429	19	property	property	NOUN
ftr-332	429	20	with	with	ADP
ftr-332	429	21	a	a	DET
ftr-332	429	22	useful	useful	ADJ
ftr-332	429	23	life	life	NOUN
ftr-332	429	24	that	that	PRON
ftr-332	429	25	does	do	AUX
ftr-332	429	26	not	not	PART
ftr-332	429	27	exceed	exceed	VERB
ftr-332	429	28	one	one	NUM
ftr-332	429	29	year	year	NOUN
ftr-332	429	30	and	and	CCONJ
ftr-332	429	31	(	(	PUNCT
ftr-332	429	32	2	2	X
ftr-332	429	33	)	)	PUNCT
ftr-332	429	34	any	any	DET
ftr-332	429	35	item	item	NOUN
ftr-332	429	36	that	that	PRON
ftr-332	429	37	cost	cost	VERB
ftr-332	429	38	not	not	PART
ftr-332	429	39	more	more	ADJ
ftr-332	429	40	than	than	ADP
ftr-332	429	41	$	$	SYM
ftr-332	429	42	100	100	NUM
ftr-332	429	43	.	.	PUNCT
ftr-332	430	1	they	they	PRON
ftr-332	430	2	add	add	VERB
ftr-332	430	3	a	a	DET
ftr-332	430	4	book	book	NOUN
ftr-332	430	5	-	-	PUNCT
ftr-332	430	6	conformity	conformity	NOUN
ftr-332	430	7	de	de	X
ftr-332	430	8	minimis	minimis	NOUN
ftr-332	430	9	rule	rule	NOUN
ftr-332	430	10	,	,	PUNCT
ftr-332	430	11	a	a	DET
ftr-332	430	12	safe	safe	ADJ
ftr-332	430	13	-	-	PUNCT
ftr-332	430	14	harbor	harbor	NOUN
ftr-332	430	15	for	for	ADP
ftr-332	430	16	routine	routine	ADJ
ftr-332	430	17	maintenance	maintenance	NOUN
ftr-332	430	18	,	,	PUNCT
ftr-332	430	19	and	and	CCONJ
ftr-332	430	20	an	an	DET
ftr-332	430	21	optional	optional	ADJ
ftr-332	430	22	simplified	simplified	ADJ
ftr-332	430	23	method	method	NOUN
ftr-332	430	24	for	for	ADP
ftr-332	430	25	regulated	regulated	ADJ
ftr-332	430	26	taxpayers	taxpayer	NOUN
ftr-332	430	27	.	.	PUNCT
ftr-332	431	1	the	the	DET
ftr-332	431	2	temporary	temporary	ADJ
ftr-332	431	3	regulations	regulation	NOUN
ftr-332	431	4	contain	contain	VERB
ftr-332	431	5	provisions	provision	NOUN
ftr-332	431	6	defining	define	VERB
ftr-332	431	7	a	a	DET
ftr-332	431	8	unit	unit	NOUN
ftr-332	431	9	of	of	ADP
ftr-332	431	10	property	property	NOUN
ftr-332	431	11	as	as	ADP
ftr-332	431	12	a	a	DET
ftr-332	431	13	key	key	ADJ
ftr-332	431	14	concept	concept	NOUN
ftr-332	431	15	and	and	CCONJ
ftr-332	431	16	address	address	NOUN
ftr-332	431	17	capitalization	capitalization	NOUN
ftr-332	431	18	of	of	ADP
ftr-332	431	19	expenditures	expenditure	NOUN
ftr-332	431	20	that	that	PRON
ftr-332	431	21	improve	improve	VERB
ftr-332	431	22	or	or	CCONJ
ftr-332	431	23	restore	restore	VERB
ftr-332	431	24	a	a	DET
ftr-332	431	25	unit	unit	NOUN
ftr-332	431	26	of	of	ADP
ftr-332	431	27	property	property	NOUN
ftr-332	431	28	.	.	PUNCT
ftr-332	432	1	the	the	DET
ftr-332	432	2	regulations	regulation	NOUN
ftr-332	432	3	do	do	AUX
ftr-332	432	4	not	not	PART
ftr-332	432	5	provide	provide	VERB
ftr-332	432	6	for	for	ADP
ftr-332	432	7	a	a	DET
ftr-332	432	8	detailed	detailed	ADJ
ftr-332	432	9	repair	repair	NOUN
ftr-332	432	10	allowance	allowance	NOUN
ftr-332	432	11	rule	rule	NOUN
ftr-332	432	12	,	,	PUNCT
ftr-332	432	13	but	but	CCONJ
ftr-332	432	14	do	do	AUX
ftr-332	432	15	provide	provide	VERB
ftr-332	432	16	for	for	ADP
ftr-332	432	17	future	future	ADJ
ftr-332	432	18	i.r.b	i.r.b	NOUN
ftr-332	432	19	.	.	PUNCT
ftr-332	433	1	guidance	guidance	NOUN
ftr-332	433	2	regarding	regard	VERB
ftr-332	433	3	industry	industry	NOUN
ftr-332	433	4	-	-	PUNCT
ftr-332	433	5	specific	specific	ADJ
ftr-332	433	6	repair	repair	NOUN
ftr-332	433	7	allowance	allowance	NOUN
ftr-332	433	8	methods	method	NOUN
ftr-332	433	9	.	.	PUNCT
ftr-332	434	1			NOUN
ftr-332	434	2	acquisition	acquisition	NOUN
ftr-332	434	3	and	and	CCONJ
ftr-332	434	4	production	production	NOUN
ftr-332	434	5	costs	cost	NOUN
ftr-332	434	6	.	.	PUNCT
ftr-332	435	1	temp	temp	NOUN
ftr-332	435	2	.	.	PUNCT
ftr-332	436	1	reg	reg	NOUN
ftr-332	436	2	.	.	PUNCT
ftr-332	437	1	§	§	PROPN
ftr-332	437	2	1.263(a)-2	1.263(a)-2	PROPN
ftr-332	437	3	provides	provide	VERB
ftr-332	437	4	that	that	SCONJ
ftr-332	437	5	a	a	DET
ftr-332	437	6	taxpayer	taxpayer	NOUN
ftr-332	437	7	must	must	AUX
ftr-332	437	8	capitalize	capitalize	VERB
ftr-332	437	9	amounts	amount	NOUN
ftr-332	437	10	paid	pay	VERB
ftr-332	437	11	to	to	PART
ftr-332	437	12	acquire	acquire	VERB
ftr-332	437	13	or	or	CCONJ
ftr-332	437	14	produce	produce	VERB
ftr-332	437	15	a	a	DET
ftr-332	437	16	unit	unit	NOUN
ftr-332	437	17	of	of	ADP
ftr-332	437	18	real	real	ADJ
ftr-332	437	19	or	or	CCONJ
ftr-332	437	20	personal	personal	ADJ
ftr-332	437	21	property	property	NOUN
ftr-332	437	22	(	(	PUNCT
ftr-332	437	23	as	as	SCONJ
ftr-332	437	24	determined	determine	VERB
ftr-332	437	25	under	under	ADP
ftr-332	437	26	temp	temp	NOUN
ftr-332	437	27	.	.	PUNCT
ftr-332	438	1	reg	reg	NOUN
ftr-332	438	2	.	.	PUNCT
ftr-332	439	1	§	§	NOUN
ftr-332	439	2	1.263(a)-3t(d)(2	1.263(a)-3t(d)(2	NUM
ftr-332	439	3	)	)	PUNCT
ftr-332	439	4	)	)	PUNCT
ftr-332	439	5	,	,	PUNCT
ftr-332	439	6	including	include	VERB
ftr-332	439	7	leasehold	leasehold	NOUN
ftr-332	439	8	improvement	improvement	NOUN
ftr-332	439	9	property	property	NOUN
ftr-332	439	10	,	,	PUNCT
ftr-332	439	11	land	land	NOUN
ftr-332	439	12	and	and	CCONJ
ftr-332	439	13	land	land	NOUN
ftr-332	439	14	improvements	improvement	NOUN
ftr-332	439	15	,	,	PUNCT
ftr-332	439	16	buildings	building	NOUN
ftr-332	439	17	,	,	PUNCT
ftr-332	439	18	machinery	machinery	NOUN
ftr-332	439	19	and	and	CCONJ
ftr-332	439	20	equipment	equipment	NOUN
ftr-332	439	21	,	,	PUNCT
ftr-332	439	22	and	and	CCONJ
ftr-332	439	23	furniture	furniture	NOUN
ftr-332	439	24	and	and	CCONJ
ftr-332	439	25	fixtures	fixture	NOUN
ftr-332	439	26	.	.	PUNCT
ftr-332	440	1	amounts	amount	NOUN
ftr-332	440	2	paid	pay	VERB
ftr-332	440	3	to	to	PART
ftr-332	440	4	create	create	VERB
ftr-332	440	5	intangible	intangible	ADJ
ftr-332	440	6	interests	interest	NOUN
ftr-332	440	7	in	in	ADP
ftr-332	440	8	land	land	NOUN
ftr-332	440	9	are	be	AUX
ftr-332	440	10	treated	treat	VERB
ftr-332	440	11	as	as	ADP
ftr-332	440	12	capital	capital	NOUN
ftr-332	440	13	expenditures	expenditure	NOUN
ftr-332	440	14	.	.	PUNCT
ftr-332	441	1	amounts	amount	NOUN
ftr-332	441	2	paid	pay	VERB
ftr-332	441	3	for	for	ADP
ftr-332	441	4	work	work	NOUN
ftr-332	441	5	performed	perform	VERB
ftr-332	441	6	on	on	ADP
ftr-332	441	7	a	a	DET
ftr-332	441	8	unit	unit	NOUN
ftr-332	441	9	of	of	ADP
ftr-332	441	10	property	property	NOUN
ftr-332	441	11	prior	prior	ADV
ftr-332	441	12	to	to	ADP
ftr-332	441	13	the	the	DET
ftr-332	441	14	date	date	NOUN
ftr-332	441	15	the	the	DET
ftr-332	441	16	property	property	NOUN
ftr-332	441	17	is	be	AUX
ftr-332	441	18	placed	place	VERB
ftr-332	441	19	in	in	ADP
ftr-332	441	20	service	service	NOUN
ftr-332	441	21	must	must	AUX
ftr-332	441	22	also	also	ADV
ftr-332	441	23	be	be	AUX
ftr-332	441	24	capitalized	capitalize	VERB
ftr-332	441	25	.	.	PUNCT
ftr-332	442	1	temp	temp	NOUN
ftr-332	442	2	.	.	PUNCT
ftr-332	443	1	reg	reg	PROPN
ftr-332	443	2	.	.	PUNCT
ftr-332	444	1	§	§	PROPN
ftr-332	444	2	1.263(a)-2t(d)(1	1.263(a)-2t(d)(1	NUM
ftr-332	444	3	)	)	PUNCT
ftr-332	444	4	.	.	PUNCT
ftr-332	445	1	transaction	transaction	NOUN
ftr-332	445	2	costs	cost	NOUN
ftr-332	445	3	to	to	PART
ftr-332	445	4	facilitate	facilitate	VERB
ftr-332	445	5	the	the	DET
ftr-332	445	6	acquisition	acquisition	NOUN
ftr-332	445	7	of	of	ADP
ftr-332	445	8	property	property	NOUN
ftr-332	445	9	are	be	AUX
ftr-332	445	10	expressly	expressly	ADV
ftr-332	445	11	required	require	VERB
ftr-332	445	12	to	to	PART
ftr-332	445	13	be	be	AUX
ftr-332	445	14	capitalized	capitalize	VERB
ftr-332	445	15	,	,	PUNCT
ftr-332	445	16	temp	temp	NOUN
ftr-332	445	17	.	.	PUNCT
ftr-332	446	1	reg	reg	NOUN
ftr-332	446	2	.	.	PUNCT
ftr-332	447	1	§	§	PROPN
ftr-332	447	2	1.263(a)-2t(f	1.263(a)-2t(f	NUM
ftr-332	447	3	)	)	PUNCT
ftr-332	447	4	,	,	PUNCT
ftr-332	447	5	but	but	CCONJ
ftr-332	447	6	facilitative	facilitative	ADJ
ftr-332	447	7	expenditures	expenditure	NOUN
ftr-332	447	8	do	do	AUX
ftr-332	447	9	not	not	PART
ftr-332	447	10	include	include	VERB
ftr-332	447	11	employee	employee	NOUN
ftr-332	447	12	compensation	compensation	NOUN
ftr-332	447	13	or	or	CCONJ
ftr-332	447	14	overhead	overhead	NOUN
ftr-332	447	15	unless	unless	SCONJ
ftr-332	447	16	the	the	DET
ftr-332	447	17	taxpayer	taxpayer	NOUN
ftr-332	447	18	elects	elect	NOUN
ftr-332	447	19	to	to	PART
ftr-332	447	20	capitalize	capitalize	VERB
ftr-332	447	21	such	such	ADJ
ftr-332	447	22	expenditures	expenditure	NOUN
ftr-332	447	23	.	.	PUNCT
ftr-332	448	1	expenditures	expenditure	NOUN
ftr-332	448	2	to	to	PART
ftr-332	448	3	defend	defend	VERB
ftr-332	448	4	or	or	CCONJ
ftr-332	448	5	protect	protect	VERB
ftr-332	448	6	title	title	NOUN
ftr-332	448	7	must	must	AUX
ftr-332	448	8	be	be	AUX
ftr-332	448	9	capitalized	capitalize	VERB
ftr-332	448	10	.	.	PUNCT
ftr-332	449	1	temp	temp	NOUN
ftr-332	449	2	.	.	PUNCT
ftr-332	450	1	reg	reg	PROPN
ftr-332	450	2	.	.	PUNCT
ftr-332	451	1	§	§	PROPN
ftr-332	451	2	1.263(a)-2t(e	1.263(a)-2t(e	PROPN
ftr-332	451	3	)	)	PUNCT
ftr-332	451	4	.	.	PUNCT
ftr-332	452	1			NOUN
ftr-332	452	2	selling	sell	VERB
ftr-332	452	3	expenses	expense	NOUN
ftr-332	452	4	.	.	PUNCT
ftr-332	453	1	temp	temp	NOUN
ftr-332	453	2	.	.	PUNCT
ftr-332	454	1	reg	reg	PROPN
ftr-332	454	2	.	.	PUNCT
ftr-332	455	1	§	§	PROPN
ftr-332	455	2	1.263(a)-1t(d	1.263(a)-1t(d	PROPN
ftr-332	455	3	)	)	PUNCT
ftr-332	455	4	provides	provide	VERB
ftr-332	455	5	for	for	ADP
ftr-332	455	6	the	the	DET
ftr-332	455	7	capitalization	capitalization	NOUN
ftr-332	455	8	of	of	ADP
ftr-332	455	9	selling	sell	VERB
ftr-332	455	10	expenses	expense	NOUN
ftr-332	455	11	as	as	ADP
ftr-332	455	12	an	an	DET
ftr-332	455	13	offset	offset	NOUN
ftr-332	455	14	against	against	ADP
ftr-332	455	15	sales	sale	NOUN
ftr-332	455	16	proceeds	proceed	NOUN
ftr-332	455	17	(	(	PUNCT
ftr-332	455	18	except	except	SCONJ
ftr-332	455	19	in	in	ADP
ftr-332	455	20	the	the	DET
ftr-332	455	21	case	case	NOUN
ftr-332	455	22	of	of	ADP
ftr-332	455	23	dealers	dealer	NOUN
ftr-332	455	24	)	)	PUNCT
ftr-332	455	25	.	.	PUNCT
ftr-332	456	1	204	204	NUM
ftr-332	456	2	florida	florida	PROPN
ftr-332	456	3	tax	tax	NOUN
ftr-332	456	4	review	review	NOUN
ftr-332	456	5	[	[	X
ftr-332	456	6	vol	vol	NOUN
ftr-332	456	7	.	.	PUNCT
ftr-332	457	1	12:5	12:5	NUM
ftr-332	457	2			NOUN
ftr-332	457	3	materials	material	NOUN
ftr-332	457	4	and	and	CCONJ
ftr-332	457	5	supplies	supply	NOUN
ftr-332	457	6	.	.	PUNCT
ftr-332	458	1	as	as	ADP
ftr-332	458	2	under	under	ADP
ftr-332	458	3	the	the	DET
ftr-332	458	4	prior	prior	ADJ
ftr-332	458	5	rules	rule	NOUN
ftr-332	458	6	,	,	PUNCT
ftr-332	458	7	temp	temp	NOUN
ftr-332	458	8	.	.	PUNCT
ftr-332	459	1	reg	reg	PROPN
ftr-332	459	2	.	.	PUNCT
ftr-332	460	1	§	§	PROPN
ftr-332	460	2	1.162	1.162	NUM
ftr-332	460	3	-	-	SYM
ftr-332	460	4	3	3	NUM
ftr-332	460	5	t	t	NOUN
ftr-332	460	6	allows	allow	VERB
ftr-332	460	7	a	a	DET
ftr-332	460	8	deduction	deduction	NOUN
ftr-332	460	9	for	for	ADP
ftr-332	460	10	incidental	incidental	ADJ
ftr-332	460	11	material	material	NOUN
ftr-332	460	12	and	and	CCONJ
ftr-332	460	13	supplies	supply	NOUN
ftr-332	460	14	in	in	ADP
ftr-332	460	15	the	the	DET
ftr-332	460	16	year	year	NOUN
ftr-332	460	17	an	an	DET
ftr-332	460	18	expenditure	expenditure	NOUN
ftr-332	460	19	is	be	AUX
ftr-332	460	20	made	make	VERB
ftr-332	460	21	.	.	PUNCT
ftr-332	461	1	materials	material	NOUN
ftr-332	461	2	and	and	CCONJ
ftr-332	461	3	supplies	supply	NOUN
ftr-332	461	4	are	be	AUX
ftr-332	461	5	incidental	incidental	ADJ
ftr-332	461	6	when	when	SCONJ
ftr-332	461	7	they	they	PRON
ftr-332	461	8	are	be	AUX
ftr-332	461	9	carried	carry	VERB
ftr-332	461	10	on	on	ADP
ftr-332	461	11	hand	hand	NOUN
ftr-332	461	12	and	and	CCONJ
ftr-332	461	13	for	for	ADP
ftr-332	461	14	which	which	PRON
ftr-332	461	15	no	no	DET
ftr-332	461	16	record	record	NOUN
ftr-332	461	17	of	of	ADP
ftr-332	461	18	consumption	consumption	NOUN
ftr-332	461	19	is	be	AUX
ftr-332	461	20	maintained	maintain	VERB
ftr-332	461	21	or	or	CCONJ
ftr-332	461	22	when	when	SCONJ
ftr-332	461	23	not	not	PART
ftr-332	461	24	carried	carry	VERB
ftr-332	461	25	in	in	ADP
ftr-332	461	26	inventory	inventory	NOUN
ftr-332	461	27	.	.	PUNCT
ftr-332	462	1	a	a	DET
ftr-332	462	2	deduction	deduction	NOUN
ftr-332	462	3	for	for	ADP
ftr-332	462	4	non	non	ADJ
ftr-332	462	5	-	-	ADJ
ftr-332	462	6	incidental	incidental	ADJ
ftr-332	462	7	materials	material	NOUN
ftr-332	462	8	and	and	CCONJ
ftr-332	462	9	supplies	supply	NOUN
ftr-332	462	10	is	be	AUX
ftr-332	462	11	allowed	allow	VERB
ftr-332	462	12	in	in	ADP
ftr-332	462	13	the	the	DET
ftr-332	462	14	year	year	NOUN
ftr-332	462	15	the	the	DET
ftr-332	462	16	property	property	NOUN
ftr-332	462	17	is	be	AUX
ftr-332	462	18	consumed	consume	VERB
ftr-332	462	19	.	.	PUNCT
ftr-332	463	1	materials	material	NOUN
ftr-332	463	2	and	and	CCONJ
ftr-332	463	3	supplies	supply	NOUN
ftr-332	463	4	include	include	VERB
ftr-332	463	5	tangible	tangible	ADJ
ftr-332	463	6	property	property	NOUN
ftr-332	463	7	that	that	PRON
ftr-332	463	8	is	be	AUX
ftr-332	463	9	(	(	PUNCT
ftr-332	463	10	1	1	NUM
ftr-332	463	11	)	)	PUNCT
ftr-332	463	12	a	a	DET
ftr-332	463	13	component	component	NOUN
ftr-332	463	14	acquired	acquire	VERB
ftr-332	463	15	to	to	PART
ftr-332	463	16	repair	repair	VERB
ftr-332	463	17	or	or	CCONJ
ftr-332	463	18	improve	improve	VERB
ftr-332	463	19	a	a	DET
ftr-332	463	20	unit	unit	NOUN
ftr-332	463	21	of	of	ADP
ftr-332	463	22	tangible	tangible	ADJ
ftr-332	463	23	property	property	NOUN
ftr-332	463	24	that	that	PRON
ftr-332	463	25	is	be	AUX
ftr-332	463	26	not	not	PART
ftr-332	463	27	acquired	acquire	VERB
ftr-332	463	28	as	as	ADP
ftr-332	463	29	part	part	NOUN
ftr-332	463	30	of	of	ADP
ftr-332	463	31	a	a	DET
ftr-332	463	32	unit	unit	NOUN
ftr-332	463	33	of	of	ADP
ftr-332	463	34	property	property	NOUN
ftr-332	463	35	,	,	PUNCT
ftr-332	463	36	(	(	PUNCT
ftr-332	463	37	2	2	X
ftr-332	463	38	)	)	PUNCT
ftr-332	463	39	fuel	fuel	NOUN
ftr-332	463	40	,	,	PUNCT
ftr-332	463	41	lubricants	lubricant	NOUN
ftr-332	463	42	,	,	PUNCT
ftr-332	463	43	water	water	NOUN
ftr-332	463	44	and	and	CCONJ
ftr-332	463	45	similar	similar	ADJ
ftr-332	463	46	items	item	NOUN
ftr-332	463	47	that	that	PRON
ftr-332	463	48	are	be	AUX
ftr-332	463	49	reasonably	reasonably	ADV
ftr-332	463	50	expected	expect	VERB
ftr-332	463	51	to	to	PART
ftr-332	463	52	be	be	AUX
ftr-332	463	53	consumed	consume	VERB
ftr-332	463	54	within	within	ADP
ftr-332	463	55	12	12	NUM
ftr-332	463	56	months	month	NOUN
ftr-332	463	57	,	,	PUNCT
ftr-332	463	58	and	and	CCONJ
ftr-332	463	59	(	(	PUNCT
ftr-332	463	60	3	3	X
ftr-332	463	61	)	)	PUNCT
ftr-332	463	62	tangible	tangible	ADJ
ftr-332	463	63	property	property	NOUN
ftr-332	463	64	that	that	PRON
ftr-332	463	65	is	be	AUX
ftr-332	463	66	a	a	DET
ftr-332	463	67	unit	unit	NOUN
ftr-332	463	68	of	of	ADP
ftr-332	463	69	property	property	NOUN
ftr-332	463	70	with	with	ADP
ftr-332	463	71	(	(	PUNCT
ftr-332	463	72	a	a	X
ftr-332	463	73	)	)	PUNCT
ftr-332	463	74	an	an	DET
ftr-332	463	75	economic	economic	ADJ
ftr-332	463	76	useful	useful	ADJ
ftr-332	463	77	life	life	NOUN
ftr-332	463	78	to	to	ADP
ftr-332	463	79	the	the	DET
ftr-332	463	80	taxpayer	taxpayer	NOUN
ftr-332	463	81	of	of	ADP
ftr-332	463	82	not	not	PART
ftr-332	463	83	more	more	ADJ
ftr-332	463	84	than	than	ADP
ftr-332	463	85	12	12	NUM
ftr-332	463	86	-	-	PUNCT
ftr-332	463	87	months	month	NOUN
ftr-332	463	88	,	,	PUNCT
ftr-332	463	89	or	or	CCONJ
ftr-332	463	90	(	(	PUNCT
ftr-332	463	91	b	b	NOUN
ftr-332	463	92	)	)	PUNCT
ftr-332	463	93	that	that	PRON
ftr-332	463	94	costs	cost	VERB
ftr-332	463	95	not	not	PART
ftr-332	463	96	more	more	ADJ
ftr-332	463	97	than	than	ADP
ftr-332	463	98	$	$	SYM
ftr-332	463	99	100	100	NUM
ftr-332	463	100	(	(	PUNCT
ftr-332	463	101	an	an	DET
ftr-332	463	102	embedded	embed	VERB
ftr-332	463	103	de	de	X
ftr-332	463	104	minimis	minimis	NOUN
ftr-332	463	105	rule	rule	NOUN
ftr-332	463	106	)	)	PUNCT
ftr-332	463	107	.	.	PUNCT
ftr-332	464	1	temp	temp	NOUN
ftr-332	464	2	.	.	PUNCT
ftr-332	465	1	reg	reg	PROPN
ftr-332	465	2	.	.	PUNCT
ftr-332	466	1	§	§	PROPN
ftr-332	466	2	1.162	1.162	NUM
ftr-332	466	3	-	-	SYM
ftr-332	466	4	3t(c	3t(c	NUM
ftr-332	466	5	)	)	PUNCT
ftr-332	466	6	.	.	PUNCT
ftr-332	467	1	taxpayers	taxpayer	NOUN
ftr-332	467	2	may	may	AUX
ftr-332	467	3	elect	elect	VERB
ftr-332	467	4	to	to	PART
ftr-332	467	5	capitalize	capitalize	VERB
ftr-332	467	6	the	the	DET
ftr-332	467	7	cost	cost	NOUN
ftr-332	467	8	of	of	ADP
ftr-332	467	9	each	each	DET
ftr-332	467	10	item	item	NOUN
ftr-332	467	11	of	of	ADP
ftr-332	467	12	material	material	NOUN
ftr-332	467	13	or	or	CCONJ
ftr-332	467	14	supply	supply	NOUN
ftr-332	467	15	.	.	PUNCT
ftr-332	468	1	items	item	NOUN
ftr-332	468	2	used	use	VERB
ftr-332	468	3	in	in	ADP
ftr-332	468	4	the	the	DET
ftr-332	468	5	production	production	NOUN
ftr-332	468	6	of	of	ADP
ftr-332	468	7	other	other	ADJ
ftr-332	468	8	property	property	NOUN
ftr-332	468	9	remain	remain	VERB
ftr-332	468	10	subject	subject	ADJ
ftr-332	468	11	to	to	ADP
ftr-332	468	12	the	the	DET
ftr-332	468	13	uniform	uniform	ADJ
ftr-332	468	14	capitalization	capitalization	NOUN
ftr-332	468	15	rules	rule	NOUN
ftr-332	468	16	of	of	ADP
ftr-332	468	17	§	§	PROPN
ftr-332	468	18	263a	263a	PROPN
ftr-332	468	19	.	.	PUNCT
ftr-332	469	1	temp	temp	NOUN
ftr-332	469	2	.	.	PUNCT
ftr-332	470	1	reg	reg	PROPN
ftr-332	470	2	.	.	PUNCT
ftr-332	471	1	§	§	PROPN
ftr-332	471	2	1.263a-1t(b	1.263a-1t(b	NUM
ftr-332	471	3	)	)	PUNCT
ftr-332	471	4	.	.	PUNCT
ftr-332	472	1	on	on	ADP
ftr-332	472	2	sale	sale	NOUN
ftr-332	472	3	or	or	CCONJ
ftr-332	472	4	disposition	disposition	NOUN
ftr-332	472	5	,	,	PUNCT
ftr-332	472	6	materials	material	NOUN
ftr-332	472	7	and	and	CCONJ
ftr-332	472	8	supplies	supply	NOUN
ftr-332	472	9	are	be	AUX
ftr-332	472	10	not	not	PART
ftr-332	472	11	treated	treat	VERB
ftr-332	472	12	as	as	ADP
ftr-332	472	13	capital	capital	NOUN
ftr-332	472	14	assets	asset	NOUN
ftr-332	472	15	.	.	PUNCT
ftr-332	473	1	temp	temp	NOUN
ftr-332	473	2	.	.	PUNCT
ftr-332	474	1	reg	reg	PROPN
ftr-332	474	2	.	.	PUNCT
ftr-332	475	1	§	§	PROPN
ftr-332	475	2	1.162	1.162	NUM
ftr-332	475	3	-	-	NUM
ftr-332	475	4	3t(g	3t(g	NUM
ftr-332	475	5	)	)	PUNCT
ftr-332	475	6	.	.	PUNCT
ftr-332	476	1			X
ftr-332	476	2	rotable	rotable	ADJ
ftr-332	476	3	spare	spare	ADJ
ftr-332	476	4	parts	part	NOUN
ftr-332	476	5	.	.	PUNCT
ftr-332	477	1	rotable	rotable	ADJ
ftr-332	477	2	spare	spare	ADJ
ftr-332	477	3	parts	part	NOUN
ftr-332	477	4	are	be	AUX
ftr-332	477	5	components	component	NOUN
ftr-332	477	6	treated	treat	VERB
ftr-332	477	7	as	as	ADP
ftr-332	477	8	materials	material	NOUN
ftr-332	477	9	and	and	CCONJ
ftr-332	477	10	supplies	supply	NOUN
ftr-332	477	11	that	that	PRON
ftr-332	477	12	are	be	AUX
ftr-332	477	13	installed	instal	VERB
ftr-332	477	14	in	in	ADP
ftr-332	477	15	a	a	DET
ftr-332	477	16	unit	unit	NOUN
ftr-332	477	17	of	of	ADP
ftr-332	477	18	property	property	NOUN
ftr-332	477	19	,	,	PUNCT
ftr-332	477	20	are	be	AUX
ftr-332	477	21	removable	removable	ADJ
ftr-332	477	22	from	from	ADP
ftr-332	477	23	the	the	DET
ftr-332	477	24	unit	unit	NOUN
ftr-332	477	25	of	of	ADP
ftr-332	477	26	property	property	NOUN
ftr-332	477	27	,	,	PUNCT
ftr-332	477	28	and	and	CCONJ
ftr-332	477	29	are	be	AUX
ftr-332	477	30	generally	generally	ADV
ftr-332	477	31	repaired	repair	VERB
ftr-332	477	32	and	and	CCONJ
ftr-332	477	33	improved	improve	VERB
ftr-332	477	34	for	for	ADP
ftr-332	477	35	installation	installation	NOUN
ftr-332	477	36	in	in	ADP
ftr-332	477	37	a	a	DET
ftr-332	477	38	unit	unit	NOUN
ftr-332	477	39	of	of	ADP
ftr-332	477	40	property	property	NOUN
ftr-332	477	41	or	or	CCONJ
ftr-332	477	42	stored	store	VERB
ftr-332	477	43	for	for	ADP
ftr-332	477	44	later	later	ADJ
ftr-332	477	45	use	use	NOUN
ftr-332	477	46	.	.	PUNCT
ftr-332	478	1	the	the	DET
ftr-332	478	2	cost	cost	NOUN
ftr-332	478	3	of	of	ADP
ftr-332	478	4	rotable	rotable	ADJ
ftr-332	478	5	spare	spare	ADJ
ftr-332	478	6	parts	part	NOUN
ftr-332	478	7	is	be	AUX
ftr-332	478	8	deductible	deductible	ADJ
ftr-332	478	9	in	in	ADP
ftr-332	478	10	the	the	DET
ftr-332	478	11	year	year	NOUN
ftr-332	478	12	of	of	ADP
ftr-332	478	13	the	the	DET
ftr-332	478	14	disposition	disposition	NOUN
ftr-332	478	15	of	of	ADP
ftr-332	478	16	the	the	DET
ftr-332	478	17	part	part	NOUN
ftr-332	478	18	.	.	PUNCT
ftr-332	479	1	temp	temp	NOUN
ftr-332	479	2	.	.	PUNCT
ftr-332	480	1	reg	reg	PROPN
ftr-332	480	2	.	.	PUNCT
ftr-332	481	1	§	§	PROPN
ftr-332	481	2	1.162	1.162	NUM
ftr-332	481	3	-	-	PUNCT
ftr-332	481	4	3t(a)(3	3t(a)(3	NUM
ftr-332	481	5	)	)	PUNCT
ftr-332	481	6	.	.	PUNCT
ftr-332	482	1	temp	temp	NOUN
ftr-332	482	2	.	.	PUNCT
ftr-332	483	1	reg	reg	PROPN
ftr-332	483	2	.	.	PUNCT
ftr-332	484	1	§	§	PROPN
ftr-332	484	2	1.162	1.162	NUM
ftr-332	484	3	-	-	SYM
ftr-332	484	4	3t(e	3t(e	NUM
ftr-332	484	5	)	)	PUNCT
ftr-332	484	6	provides	provide	VERB
ftr-332	484	7	an	an	DET
ftr-332	484	8	elective	elective	ADJ
ftr-332	484	9	optional	optional	ADJ
ftr-332	484	10	method	method	NOUN
ftr-332	484	11	of	of	ADP
ftr-332	484	12	accounting	account	VERB
ftr-332	484	13	for	for	ADP
ftr-332	484	14	the	the	DET
ftr-332	484	15	treatment	treatment	NOUN
ftr-332	484	16	of	of	ADP
ftr-332	484	17	rotable	rotable	ADJ
ftr-332	484	18	and	and	CCONJ
ftr-332	484	19	temporary	temporary	ADJ
ftr-332	484	20	spare	spare	ADJ
ftr-332	484	21	parts	part	NOUN
ftr-332	484	22	under	under	ADP
ftr-332	484	23	which	which	PRON
ftr-332	484	24	(	(	PUNCT
ftr-332	484	25	1	1	X
ftr-332	484	26	)	)	PUNCT
ftr-332	484	27	the	the	DET
ftr-332	484	28	taxpayer	taxpayer	NOUN
ftr-332	484	29	deducts	deduct	VERB
ftr-332	484	30	the	the	DET
ftr-332	484	31	amount	amount	NOUN
ftr-332	484	32	paid	pay	VERB
ftr-332	484	33	for	for	ADP
ftr-332	484	34	the	the	DET
ftr-332	484	35	part	part	NOUN
ftr-332	484	36	in	in	ADP
ftr-332	484	37	the	the	DET
ftr-332	484	38	year	year	NOUN
ftr-332	484	39	the	the	DET
ftr-332	484	40	part	part	NOUN
ftr-332	484	41	is	be	AUX
ftr-332	484	42	first	first	ADV
ftr-332	484	43	installed	instal	VERB
ftr-332	484	44	on	on	ADP
ftr-332	484	45	a	a	DET
ftr-332	484	46	unit	unit	NOUN
ftr-332	484	47	of	of	ADP
ftr-332	484	48	property	property	NOUN
ftr-332	484	49	,	,	PUNCT
ftr-332	484	50	(	(	PUNCT
ftr-332	484	51	2	2	X
ftr-332	484	52	)	)	PUNCT
ftr-332	484	53	in	in	ADP
ftr-332	484	54	each	each	DET
ftr-332	484	55	year	year	NOUN
ftr-332	484	56	the	the	DET
ftr-332	484	57	part	part	NOUN
ftr-332	484	58	is	be	AUX
ftr-332	484	59	removed	remove	VERB
ftr-332	484	60	from	from	ADP
ftr-332	484	61	a	a	DET
ftr-332	484	62	unit	unit	NOUN
ftr-332	484	63	of	of	ADP
ftr-332	484	64	property	property	NOUN
ftr-332	484	65	the	the	DET
ftr-332	484	66	taxpayer	taxpayer	NOUN
ftr-332	484	67	includes	include	VERB
ftr-332	484	68	the	the	DET
ftr-332	484	69	fair	fair	ADJ
ftr-332	484	70	market	market	NOUN
ftr-332	484	71	value	value	NOUN
ftr-332	484	72	of	of	ADP
ftr-332	484	73	the	the	DET
ftr-332	484	74	part	part	NOUN
ftr-332	484	75	in	in	ADP
ftr-332	484	76	gross	gross	ADJ
ftr-332	484	77	income	income	NOUN
ftr-332	484	78	,	,	PUNCT
ftr-332	484	79	(	(	PUNCT
ftr-332	484	80	3	3	X
ftr-332	484	81	)	)	PUNCT
ftr-332	484	82	includes	include	VERB
ftr-332	484	83	in	in	ADP
ftr-332	484	84	the	the	DET
ftr-332	484	85	basis	basis	NOUN
ftr-332	484	86	of	of	ADP
ftr-332	484	87	the	the	DET
ftr-332	484	88	part	part	NOUN
ftr-332	484	89	the	the	DET
ftr-332	484	90	value	value	NOUN
ftr-332	484	91	taken	take	VERB
ftr-332	484	92	into	into	ADP
ftr-332	484	93	income	income	NOUN
ftr-332	484	94	plus	plus	CCONJ
ftr-332	484	95	amounts	amount	NOUN
ftr-332	484	96	paid	pay	VERB
ftr-332	484	97	to	to	PART
ftr-332	484	98	remove	remove	VERB
ftr-332	484	99	the	the	DET
ftr-332	484	100	part	part	NOUN
ftr-332	484	101	,	,	PUNCT
ftr-332	484	102	(	(	PUNCT
ftr-332	484	103	4	4	X
ftr-332	484	104	)	)	PUNCT
ftr-332	484	105	includes	include	VERB
ftr-332	484	106	in	in	ADP
ftr-332	484	107	the	the	DET
ftr-332	484	108	basis	basis	NOUN
ftr-332	484	109	of	of	ADP
ftr-332	484	110	the	the	DET
ftr-332	484	111	part	part	NOUN
ftr-332	484	112	any	any	DET
ftr-332	484	113	amounts	amount	NOUN
ftr-332	484	114	expended	expend	VERB
ftr-332	484	115	to	to	PART
ftr-332	484	116	maintain	maintain	VERB
ftr-332	484	117	the	the	DET
ftr-332	484	118	part	part	NOUN
ftr-332	484	119	,	,	PUNCT
ftr-332	484	120	(	(	PUNCT
ftr-332	484	121	5	5	NUM
ftr-332	484	122	)	)	PUNCT
ftr-332	484	123	then	then	ADV
ftr-332	484	124	deducts	deduct	VERB
ftr-332	484	125	the	the	DET
ftr-332	484	126	basis	basis	NOUN
ftr-332	484	127	and	and	CCONJ
ftr-332	484	128	any	any	DET
ftr-332	484	129	cost	cost	NOUN
ftr-332	484	130	incurred	incur	VERB
ftr-332	484	131	to	to	PART
ftr-332	484	132	reinstall	reinstall	VERB
ftr-332	484	133	the	the	DET
ftr-332	484	134	part	part	NOUN
ftr-332	484	135	in	in	ADP
ftr-332	484	136	a	a	DET
ftr-332	484	137	unit	unit	NOUN
ftr-332	484	138	of	of	ADP
ftr-332	484	139	property	property	NOUN
ftr-332	484	140	,	,	PUNCT
ftr-332	484	141	and	and	CCONJ
ftr-332	484	142	finally	finally	ADV
ftr-332	484	143	(	(	PUNCT
ftr-332	484	144	6	6	X
ftr-332	484	145	)	)	PUNCT
ftr-332	484	146	deducts	deduct	VERB
ftr-332	484	147	the	the	DET
ftr-332	484	148	basis	basis	NOUN
ftr-332	484	149	of	of	ADP
ftr-332	484	150	the	the	DET
ftr-332	484	151	part	part	NOUN
ftr-332	484	152	on	on	ADP
ftr-332	484	153	final	final	ADJ
ftr-332	484	154	disposition	disposition	NOUN
ftr-332	484	155	.	.	PUNCT
ftr-332	485	1			X
ftr-332	485	2	financial	financial	PROPN
ftr-332	485	3	accounting	accounting	PROPN
ftr-332	485	4	de	de	X
ftr-332	485	5	minimis	minimis	NOUN
ftr-332	485	6	rules	rule	NOUN
ftr-332	485	7	.	.	PUNCT
ftr-332	486	1	temp	temp	NOUN
ftr-332	486	2	.	.	PUNCT
ftr-332	487	1	reg	reg	PROPN
ftr-332	487	2	.	.	PUNCT
ftr-332	488	1	§	§	PROPN
ftr-332	488	2	1.263(a)-2(g	1.263(a)-2(g	NUM
ftr-332	488	3	)	)	PUNCT
ftr-332	488	4	allows	allow	VERB
ftr-332	488	5	a	a	DET
ftr-332	488	6	taxpayer	taxpayer	NOUN
ftr-332	488	7	to	to	PART
ftr-332	488	8	deduct	deduct	VERB
ftr-332	488	9	expenditures	expenditure	NOUN
ftr-332	488	10	to	to	PART
ftr-332	488	11	acquire	acquire	VERB
ftr-332	488	12	or	or	CCONJ
ftr-332	488	13	produce	produce	VERB
ftr-332	488	14	property	property	NOUN
ftr-332	488	15	(	(	PUNCT
ftr-332	488	16	other	other	ADJ
ftr-332	488	17	than	than	ADP
ftr-332	488	18	property	property	NOUN
ftr-332	488	19	produced	produce	VERB
ftr-332	488	20	for	for	ADP
ftr-332	488	21	resale	resale	NOUN
ftr-332	488	22	)	)	PUNCT
ftr-332	488	23	if	if	SCONJ
ftr-332	488	24	the	the	DET
ftr-332	488	25	taxpayer	taxpayer	NOUN
ftr-332	488	26	expenses	expense	VERB
ftr-332	488	27	the	the	DET
ftr-332	488	28	cost	cost	NOUN
ftr-332	488	29	on	on	ADP
ftr-332	488	30	a	a	DET
ftr-332	488	31	certified	certify	VERB
ftr-332	488	32	audited	audit	VERB
ftr-332	488	33	financial	financial	ADJ
ftr-332	488	34	statement	statement	NOUN
ftr-332	488	35	(	(	PUNCT
ftr-332	488	36	including	include	VERB
ftr-332	488	37	audited	audit	VERB
ftr-332	488	38	financial	financial	ADJ
ftr-332	488	39	statements	statement	NOUN
ftr-332	488	40	prepared	prepare	VERB
ftr-332	488	41	by	by	ADP
ftr-332	488	42	an	an	DET
ftr-332	488	43	independent	independent	ADJ
ftr-332	488	44	cpa	cpa	NOUN
ftr-332	488	45	and	and	CCONJ
ftr-332	488	46	used	use	VERB
ftr-332	488	47	for	for	ADP
ftr-332	488	48	nontax	nontax	NOUN
ftr-332	488	49	purposes	purpose	NOUN
ftr-332	488	50	and	and	CCONJ
ftr-332	488	51	certain	certain	ADJ
ftr-332	488	52	financial	financial	ADJ
ftr-332	488	53	statements	statement	NOUN
ftr-332	488	54	filed	file	VERB
ftr-332	488	55	with	with	ADP
ftr-332	488	56	regulatory	regulatory	ADJ
ftr-332	488	57	agencies	agency	NOUN
ftr-332	488	58	)	)	PUNCT
ftr-332	488	59	pursuant	pursuant	ADJ
ftr-332	488	60	to	to	ADP
ftr-332	488	61	a	a	DET
ftr-332	488	62	written	write	VERB
ftr-332	488	63	accounting	accounting	NOUN
ftr-332	488	64	procedure	procedure	NOUN
ftr-332	488	65	adopted	adopt	VERB
ftr-332	488	66	by	by	ADP
ftr-332	488	67	the	the	DET
ftr-332	488	68	taxpayer	taxpayer	NOUN
ftr-332	488	69	that	that	PRON
ftr-332	488	70	treats	treat	VERB
ftr-332	488	71	as	as	ADP
ftr-332	488	72	expenses	expense	NOUN
ftr-332	488	73	amounts	amount	NOUN
ftr-332	488	74	paid	pay	VERB
ftr-332	488	75	for	for	ADP
ftr-332	488	76	property	property	NOUN
ftr-332	488	77	costing	cost	VERB
ftr-332	488	78	less	less	ADJ
ftr-332	488	79	than	than	ADP
ftr-332	488	80	a	a	DET
ftr-332	488	81	specified	specify	VERB
ftr-332	488	82	dollar	dollar	NOUN
ftr-332	488	83	amount	amount	NOUN
ftr-332	488	84	,	,	PUNCT
ftr-332	488	85	as	as	ADV
ftr-332	488	86	long	long	ADV
ftr-332	488	87	as	as	SCONJ
ftr-332	488	88	the	the	DET
ftr-332	488	89	amounts	amount	NOUN
ftr-332	488	90	deducted	deduct	VERB
ftr-332	488	91	under	under	ADP
ftr-332	488	92	the	the	DET
ftr-332	488	93	de	de	X
ftr-332	488	94	minims	minim	NOUN
ftr-332	488	95	rule	rule	NOUN
ftr-332	488	96	do	do	AUX
ftr-332	488	97	not	not	PART
ftr-332	488	98	exceed	exceed	VERB
ftr-332	488	99	the	the	DET
ftr-332	488	100	lesser	less	ADJ
ftr-332	488	101	of	of	ADP
ftr-332	488	102	0.1	0.1	NUM
ftr-332	488	103	percent	percent	NOUN
ftr-332	488	104	of	of	ADP
ftr-332	488	105	the	the	DET
ftr-332	488	106	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	488	107	gross	gross	ADJ
ftr-332	488	108	receipts	receipt	NOUN
ftr-332	488	109	or	or	CCONJ
ftr-332	488	110	2	2	NUM
ftr-332	488	111	percent	percent	NOUN
ftr-332	488	112	of	of	ADP
ftr-332	488	113	the	the	DET
ftr-332	488	114	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	488	115	total	total	ADJ
ftr-332	488	116	depreciation	depreciation	NOUN
ftr-332	488	117	and	and	CCONJ
ftr-332	488	118	amortization	amortization	NOUN
ftr-332	488	119	expense	expense	NOUN
ftr-332	488	120	reflected	reflect	VERB
ftr-332	488	121	in	in	ADP
ftr-332	488	122	its	its	PRON
ftr-332	488	123	financial	financial	ADJ
ftr-332	488	124	statement	statement	NOUN
ftr-332	488	125	.	.	PUNCT
ftr-332	489	1	(	(	PUNCT
ftr-332	489	2	the	the	DET
ftr-332	489	3	temporary	temporary	ADJ
ftr-332	489	4	regulations	regulation	NOUN
ftr-332	489	5	remove	remove	VERB
ftr-332	489	6	a	a	DET
ftr-332	489	7	provision	provision	NOUN
ftr-332	489	8	in	in	ADP
ftr-332	489	9	the	the	DET
ftr-332	489	10	2008	2008	NUM
ftr-332	489	11	2012	2012	NUM
ftr-332	489	12	]	]	PUNCT
ftr-332	489	13	recent	recent	ADJ
ftr-332	489	14	developments	development	NOUN
ftr-332	489	15	in	in	ADP
ftr-332	489	16	federal	federal	ADJ
ftr-332	489	17	income	income	NOUN
ftr-332	489	18	taxation	taxation	NOUN
ftr-332	489	19	205	205	NUM
ftr-332	489	20	proposed	propose	VERB
ftr-332	489	21	regulations	regulation	NOUN
ftr-332	489	22	that	that	PRON
ftr-332	489	23	the	the	DET
ftr-332	489	24	aggregate	aggregate	ADJ
ftr-332	489	25	amount	amount	NOUN
ftr-332	489	26	deducted	deduct	VERB
ftr-332	489	27	do	do	AUX
ftr-332	489	28	not	not	PART
ftr-332	489	29	materially	materially	ADV
ftr-332	489	30	distort	distort	VERB
ftr-332	489	31	the	the	DET
ftr-332	489	32	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	489	33	income	income	NOUN
ftr-332	489	34	for	for	ADP
ftr-332	489	35	purposes	purpose	NOUN
ftr-332	489	36	of	of	ADP
ftr-332	489	37	§	§	PROPN
ftr-332	489	38	446	446	NUM
ftr-332	489	39	.	.	PUNCT
ftr-332	489	40	)	)	PUNCT
ftr-332	490	1	property	property	NOUN
ftr-332	490	2	subject	subject	NOUN
ftr-332	490	3	to	to	ADP
ftr-332	490	4	the	the	DET
ftr-332	490	5	de	de	X
ftr-332	490	6	minimis	minimis	NOUN
ftr-332	490	7	rule	rule	NOUN
ftr-332	490	8	can	can	AUX
ftr-332	490	9	not	not	PART
ftr-332	490	10	be	be	AUX
ftr-332	490	11	treated	treat	VERB
ftr-332	490	12	on	on	ADP
ftr-332	490	13	sale	sale	NOUN
ftr-332	490	14	or	or	CCONJ
ftr-332	490	15	other	other	ADJ
ftr-332	490	16	disposition	disposition	NOUN
ftr-332	490	17	as	as	ADP
ftr-332	490	18	a	a	DET
ftr-332	490	19	capital	capital	NOUN
ftr-332	490	20	or	or	CCONJ
ftr-332	490	21	§	§	PROPN
ftr-332	490	22	1231	1231	NUM
ftr-332	490	23	asset	asset	NOUN
ftr-332	490	24	.	.	PUNCT
ftr-332	491	1	a	a	DET
ftr-332	491	2	taxpayer	taxpayer	NOUN
ftr-332	491	3	may	may	AUX
ftr-332	491	4	elect	elect	VERB
ftr-332	491	5	to	to	PART
ftr-332	491	6	apply	apply	VERB
ftr-332	491	7	the	the	DET
ftr-332	491	8	de	de	X
ftr-332	491	9	minimis	minimis	NOUN
ftr-332	491	10	rule	rule	NOUN
ftr-332	491	11	of	of	ADP
ftr-332	491	12	temp	temp	NOUN
ftr-332	491	13	.	.	PUNCT
ftr-332	492	1	reg	reg	NOUN
ftr-332	492	2	.	.	PUNCT
ftr-332	493	1	§	§	PROPN
ftr-332	493	2	1.263(a)-2t(g	1.263(a)-2t(g	NUM
ftr-332	493	3	)	)	PUNCT
ftr-332	493	4	to	to	PART
ftr-332	493	5	material	material	NOUN
ftr-332	493	6	and	and	CCONJ
ftr-332	493	7	supplies	supply	NOUN
ftr-332	493	8	,	,	PUNCT
ftr-332	493	9	including	include	VERB
ftr-332	493	10	rotable	rotable	ADJ
ftr-332	493	11	spare	spare	ADJ
ftr-332	493	12	parts	part	NOUN
ftr-332	493	13	,	,	PUNCT
ftr-332	493	14	which	which	PRON
ftr-332	493	15	are	be	AUX
ftr-332	493	16	then	then	ADV
ftr-332	493	17	not	not	PART
ftr-332	493	18	treated	treat	VERB
ftr-332	493	19	as	as	ADP
ftr-332	493	20	materials	material	NOUN
ftr-332	493	21	or	or	CCONJ
ftr-332	493	22	supplies	supply	NOUN
ftr-332	493	23	under	under	ADP
ftr-332	493	24	temp	temp	NOUN
ftr-332	493	25	.	.	PUNCT
ftr-332	494	1	reg	reg	NOUN
ftr-332	494	2	.	.	PUNCT
ftr-332	495	1	§	§	PROPN
ftr-332	495	2	1.162	1.162	NUM
ftr-332	495	3	-	-	SYM
ftr-332	495	4	3	3	NUM
ftr-332	495	5	t.	t.	NOUN
ftr-332	495	6	temp	temp	NOUN
ftr-332	495	7	.	.	PUNCT
ftr-332	496	1	reg	reg	NOUN
ftr-332	496	2	.	.	PUNCT
ftr-332	497	1	§	§	PROPN
ftr-332	497	2	1.162	1.162	NUM
ftr-332	497	3	-	-	SYM
ftr-332	497	4	3t(f	3t(f	NUM
ftr-332	497	5	)	)	PUNCT
ftr-332	497	6	.	.	PUNCT
ftr-332	498	1			PROPN
ftr-332	498	2	unit	unit	NOUN
ftr-332	498	3	of	of	ADP
ftr-332	498	4	property	property	NOUN
ftr-332	498	5	.	.	PUNCT
ftr-332	499	1	temp	temp	NOUN
ftr-332	499	2	.	.	PUNCT
ftr-332	500	1	reg	reg	PROPN
ftr-332	500	2	.	.	PUNCT
ftr-332	501	1	§	§	PROPN
ftr-332	501	2	1.263(a)-3t(e	1.263(a)-3t(e	NUM
ftr-332	501	3	)	)	PUNCT
ftr-332	501	4	.	.	PUNCT
ftr-332	502	1	the	the	DET
ftr-332	502	2	unit	unit	NOUN
ftr-332	502	3	of	of	ADP
ftr-332	502	4	property	property	NOUN
ftr-332	502	5	concept	concept	NOUN
ftr-332	502	6	is	be	AUX
ftr-332	502	7	central	central	ADJ
ftr-332	502	8	to	to	ADP
ftr-332	502	9	the	the	DET
ftr-332	502	10	proposed	propose	VERB
ftr-332	502	11	regulations	regulation	NOUN
ftr-332	502	12	‘	‘	PART
ftr-332	502	13	requirement	requirement	NOUN
ftr-332	502	14	that	that	SCONJ
ftr-332	502	15	improvements	improvement	NOUN
ftr-332	502	16	to	to	ADP
ftr-332	502	17	a	a	DET
ftr-332	502	18	unit	unit	NOUN
ftr-332	502	19	of	of	ADP
ftr-332	502	20	property	property	NOUN
ftr-332	502	21	must	must	AUX
ftr-332	502	22	be	be	AUX
ftr-332	502	23	capitalized	capitalize	VERB
ftr-332	502	24	.	.	PUNCT
ftr-332	503	1			PUNCT
ftr-332	503	2	temp	temp	NOUN
ftr-332	503	3	.	.	PUNCT
ftr-332	504	1	reg	reg	NOUN
ftr-332	504	2	.	.	PUNCT
ftr-332	505	1	§	§	NOUN
ftr-332	505	2	1.263(a)-3t(e)(2	1.263(a)-3t(e)(2	NUM
ftr-332	505	3	)	)	PUNCT
ftr-332	505	4	provides	provide	VERB
ftr-332	505	5	that	that	SCONJ
ftr-332	505	6	a	a	DET
ftr-332	505	7	building	building	NOUN
ftr-332	505	8	and	and	CCONJ
ftr-332	505	9	its	its	PRON
ftr-332	505	10	structural	structural	ADJ
ftr-332	505	11	components	component	NOUN
ftr-332	505	12	(	(	PUNCT
ftr-332	505	13	as	as	SCONJ
ftr-332	505	14	defined	define	VERB
ftr-332	505	15	in	in	ADP
ftr-332	505	16	reg	reg	NOUN
ftr-332	505	17	.	.	PUNCT
ftr-332	506	1	§	§	PROPN
ftr-332	506	2	1.48	1.48	NUM
ftr-332	506	3	-	-	SYM
ftr-332	506	4	1(e)(2	1(e)(2	NUM
ftr-332	506	5	)	)	PUNCT
ftr-332	506	6	)	)	PUNCT
ftr-332	506	7	are	be	AUX
ftr-332	506	8	treated	treat	VERB
ftr-332	506	9	as	as	ADP
ftr-332	506	10	a	a	DET
ftr-332	506	11	unit	unit	NOUN
ftr-332	506	12	of	of	ADP
ftr-332	506	13	property	property	NOUN
ftr-332	506	14	.	.	PUNCT
ftr-332	507	1	1	1	NUM
ftr-332	507	2	however	however	ADV
ftr-332	507	3	,	,	PUNCT
ftr-332	507	4	the	the	DET
ftr-332	507	5	improvement	improvement	NOUN
ftr-332	507	6	rules	rule	NOUN
ftr-332	507	7	must	must	AUX
ftr-332	507	8	be	be	AUX
ftr-332	507	9	separately	separately	ADV
ftr-332	507	10	applied	apply	VERB
ftr-332	507	11	to	to	ADP
ftr-332	507	12	components	component	NOUN
ftr-332	507	13	of	of	ADP
ftr-332	507	14	a	a	DET
ftr-332	507	15	building	building	NOUN
ftr-332	507	16	including	include	VERB
ftr-332	507	17	heating	heating	NOUN
ftr-332	507	18	,	,	PUNCT
ftr-332	507	19	ventilation	ventilation	NOUN
ftr-332	507	20	and	and	CCONJ
ftr-332	507	21	air	air	NOUN
ftr-332	507	22	conditioning	conditioning	NOUN
ftr-332	507	23	systems	system	NOUN
ftr-332	507	24	,	,	PUNCT
ftr-332	507	25	plumbing	plumbing	NOUN
ftr-332	507	26	systems	system	NOUN
ftr-332	507	27	,	,	PUNCT
ftr-332	507	28	electrical	electrical	ADJ
ftr-332	507	29	systems	system	NOUN
ftr-332	507	30	,	,	PUNCT
ftr-332	507	31	elevators	elevator	NOUN
ftr-332	507	32	and	and	CCONJ
ftr-332	507	33	escalators	escalator	NOUN
ftr-332	507	34	,	,	PUNCT
ftr-332	507	35	fire	fire	NOUN
ftr-332	507	36	protection	protection	NOUN
ftr-332	507	37	and	and	CCONJ
ftr-332	507	38	security	security	NOUN
ftr-332	507	39	systems	system	NOUN
ftr-332	507	40	,	,	PUNCT
ftr-332	507	41	gas	gas	NOUN
ftr-332	507	42	distributions	distribution	NOUN
ftr-332	507	43	systems	system	NOUN
ftr-332	507	44	,	,	PUNCT
ftr-332	507	45	and	and	CCONJ
ftr-332	507	46	other	other	ADJ
ftr-332	507	47	systems	system	NOUN
ftr-332	507	48	identified	identify	VERB
ftr-332	507	49	in	in	ADP
ftr-332	507	50	published	publish	VERB
ftr-332	507	51	guidance	guidance	NOUN
ftr-332	507	52	.	.	PUNCT
ftr-332	508	1	condominium	condominium	NOUN
ftr-332	508	2	units	unit	NOUN
ftr-332	508	3	and	and	CCONJ
ftr-332	508	4	cooperative	cooperative	ADJ
ftr-332	508	5	units	unit	NOUN
ftr-332	508	6	are	be	AUX
ftr-332	508	7	each	each	PRON
ftr-332	508	8	treated	treat	VERB
ftr-332	508	9	for	for	ADP
ftr-332	508	10	the	the	DET
ftr-332	508	11	owner	owner	NOUN
ftr-332	508	12	as	as	ADP
ftr-332	508	13	a	a	DET
ftr-332	508	14	unit	unit	NOUN
ftr-332	508	15	of	of	ADP
ftr-332	508	16	property	property	NOUN
ftr-332	508	17	.	.	PUNCT
ftr-332	509	1	similarly	similarly	ADV
ftr-332	509	2	,	,	PUNCT
ftr-332	509	3	a	a	DET
ftr-332	509	4	leasehold	leasehold	NOUN
ftr-332	509	5	interest	interest	NOUN
ftr-332	509	6	in	in	ADP
ftr-332	509	7	a	a	DET
ftr-332	509	8	portion	portion	NOUN
ftr-332	509	9	of	of	ADP
ftr-332	509	10	a	a	DET
ftr-332	509	11	building	building	NOUN
ftr-332	509	12	is	be	AUX
ftr-332	509	13	treated	treat	VERB
ftr-332	509	14	as	as	ADP
ftr-332	509	15	a	a	DET
ftr-332	509	16	unit	unit	NOUN
ftr-332	509	17	of	of	ADP
ftr-332	509	18	property	property	NOUN
ftr-332	509	19	.	.	PUNCT
ftr-332	510	1			PROPN
ftr-332	510	2	temp	temp	NOUN
ftr-332	510	3	.	.	PUNCT
ftr-332	511	1	reg	reg	NOUN
ftr-332	511	2	.	.	PUNCT
ftr-332	512	1	§	§	NOUN
ftr-332	512	2	1.263(a)-3t(e)(2	1.263(a)-3t(e)(2	NUM
ftr-332	512	3	)	)	PUNCT
ftr-332	512	4	defines	define	VERB
ftr-332	512	5	a	a	DET
ftr-332	512	6	unit	unit	NOUN
ftr-332	512	7	of	of	ADP
ftr-332	512	8	property	property	NOUN
ftr-332	512	9	for	for	ADP
ftr-332	512	10	property	property	NOUN
ftr-332	512	11	other	other	ADJ
ftr-332	512	12	than	than	ADP
ftr-332	512	13	buildings	building	NOUN
ftr-332	512	14	as	as	ADP
ftr-332	512	15	including	include	VERB
ftr-332	512	16	all	all	DET
ftr-332	512	17	the	the	DET
ftr-332	512	18	components	component	NOUN
ftr-332	512	19	that	that	PRON
ftr-332	512	20	are	be	AUX
ftr-332	512	21	functionally	functionally	ADV
ftr-332	512	22	interdependent	interdependent	ADJ
ftr-332	512	23	.	.	PUNCT
ftr-332	513	1	components	component	NOUN
ftr-332	513	2	of	of	ADP
ftr-332	513	3	property	property	NOUN
ftr-332	513	4	are	be	AUX
ftr-332	513	5	functionally	functionally	ADV
ftr-332	513	6	interdependent	interdependent	ADJ
ftr-332	513	7	if	if	SCONJ
ftr-332	513	8	the	the	DET
ftr-332	513	9	placing	placing	NOUN
ftr-332	513	10	in	in	ADP
ftr-332	513	11	service	service	NOUN
ftr-332	513	12	of	of	ADP
ftr-332	513	13	one	one	NUM
ftr-332	513	14	component	component	NOUN
ftr-332	513	15	is	be	AUX
ftr-332	513	16	dependent	dependent	ADJ
ftr-332	513	17	on	on	ADP
ftr-332	513	18	the	the	DET
ftr-332	513	19	placing	placing	NOUN
ftr-332	513	20	in	in	ADP
ftr-332	513	21	service	service	NOUN
ftr-332	513	22	of	of	ADP
ftr-332	513	23	the	the	DET
ftr-332	513	24	other	other	ADJ
ftr-332	513	25	component	component	NOUN
ftr-332	513	26	.	.	PUNCT
ftr-332	514	1	however	however	ADV
ftr-332	514	2	,	,	PUNCT
ftr-332	514	3	a	a	DET
ftr-332	514	4	component	component	NOUN
ftr-332	514	5	that	that	PRON
ftr-332	514	6	is	be	AUX
ftr-332	514	7	recorded	record	VERB
ftr-332	514	8	on	on	ADP
ftr-332	514	9	the	the	DET
ftr-332	514	10	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	514	11	books	book	NOUN
ftr-332	514	12	as	as	ADP
ftr-332	514	13	having	have	VERB
ftr-332	514	14	a	a	DET
ftr-332	514	15	different	different	ADJ
ftr-332	514	16	economic	economic	ADJ
ftr-332	514	17	useful	useful	ADJ
ftr-332	514	18	life	life	NOUN
ftr-332	514	19	or	or	CCONJ
ftr-332	514	20	which	which	PRON
ftr-332	514	21	is	be	AUX
ftr-332	514	22	in	in	ADP
ftr-332	514	23	a	a	DET
ftr-332	514	24	different	different	ADJ
ftr-332	514	25	class	class	NOUN
ftr-332	514	26	of	of	ADP
ftr-332	514	27	property	property	NOUN
ftr-332	514	28	for	for	ADP
ftr-332	514	29	macrs	macrs	NOUN
ftr-332	514	30	depreciation	depreciation	NOUN
ftr-332	514	31	would	would	AUX
ftr-332	514	32	be	be	AUX
ftr-332	514	33	treated	treat	VERB
ftr-332	514	34	as	as	ADP
ftr-332	514	35	separate	separate	ADJ
ftr-332	514	36	unit	unit	NOUN
ftr-332	514	37	of	of	ADP
ftr-332	514	38	property	property	NOUN
ftr-332	514	39	.	.	PUNCT
ftr-332	515	1	thus	thus	ADV
ftr-332	515	2	,	,	PUNCT
ftr-332	515	3	for	for	ADP
ftr-332	515	4	example	example	NOUN
ftr-332	515	5	,	,	PUNCT
ftr-332	515	6	all	all	PRON
ftr-332	515	7	of	of	ADP
ftr-332	515	8	the	the	DET
ftr-332	515	9	component	component	NOUN
ftr-332	515	10	parts	part	NOUN
ftr-332	515	11	of	of	ADP
ftr-332	515	12	a	a	DET
ftr-332	515	13	railroad	railroad	NOUN
ftr-332	515	14	locomotive	locomotive	NOUN
ftr-332	515	15	constitute	constitute	VERB
ftr-332	515	16	a	a	DET
ftr-332	515	17	single	single	ADJ
ftr-332	515	18	unit	unit	NOUN
ftr-332	515	19	of	of	ADP
ftr-332	515	20	property	property	NOUN
ftr-332	515	21	,	,	PUNCT
ftr-332	515	22	as	as	SCONJ
ftr-332	515	23	does	do	VERB
ftr-332	515	24	a	a	DET
ftr-332	515	25	truck	truck	NOUN
ftr-332	515	26	trailer	trailer	NOUN
ftr-332	515	27	and	and	CCONJ
ftr-332	515	28	its	its	PRON
ftr-332	515	29	tires	tire	NOUN
ftr-332	515	30	(	(	PUNCT
ftr-332	515	31	unless	unless	SCONJ
ftr-332	515	32	the	the	DET
ftr-332	515	33	taxpayer	taxpayer	NOUN
ftr-332	515	34	the	the	DET
ftr-332	515	35	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	515	36	financial	financial	ADJ
ftr-332	515	37	statements	statement	NOUN
ftr-332	515	38	treat	treat	VERB
ftr-332	515	39	them	they	PRON
ftr-332	515	40	as	as	ADP
ftr-332	515	41	separate	separate	ADJ
ftr-332	515	42	property	property	NOUN
ftr-332	515	43	)	)	PUNCT
ftr-332	515	44	.	.	PUNCT
ftr-332	516	1	a	a	DET
ftr-332	516	2	special	special	ADJ
ftr-332	516	3	rule	rule	NOUN
ftr-332	516	4	applies	apply	VERB
ftr-332	516	5	to	to	ADP
ftr-332	516	6	―plant	―plant	PROPN
ftr-332	516	7	property,‖	property,‖	PROPN
ftr-332	516	8	which	which	PRON
ftr-332	516	9	is	be	AUX
ftr-332	516	10	a	a	DET
ftr-332	516	11	functionally	functionally	ADV
ftr-332	516	12	integrated	integrate	VERB
ftr-332	516	13	collection	collection	NOUN
ftr-332	516	14	of	of	ADP
ftr-332	516	15	equipment	equipment	NOUN
ftr-332	516	16	and	and	CCONJ
ftr-332	516	17	machinery	machinery	NOUN
ftr-332	516	18	used	use	VERB
ftr-332	516	19	to	to	PART
ftr-332	516	20	perform	perform	VERB
ftr-332	516	21	an	an	DET
ftr-332	516	22	industrial	industrial	ADJ
ftr-332	516	23	process	process	NOUN
ftr-332	516	24	;	;	PUNCT
ftr-332	516	25	each	each	DET
ftr-332	516	26	component	component	NOUN
ftr-332	516	27	(	(	PUNCT
ftr-332	516	28	or	or	CCONJ
ftr-332	516	29	group	group	NOUN
ftr-332	516	30	of	of	ADP
ftr-332	516	31	1	1	NUM
ftr-332	516	32	.	.	PUNCT
ftr-332	517	1	under	under	ADP
ftr-332	517	2	reg	reg	NOUN
ftr-332	517	3	.	.	PUNCT
ftr-332	518	1	§	§	PROPN
ftr-332	518	2	1.48	1.48	NUM
ftr-332	518	3	-	-	SYM
ftr-332	518	4	1(e)(2	1(e)(2	NUM
ftr-332	518	5	)	)	PUNCT
ftr-332	518	6	,	,	PUNCT
ftr-332	518	7	structural	structural	ADJ
ftr-332	518	8	components	component	NOUN
ftr-332	518	9	of	of	ADP
ftr-332	518	10	a	a	DET
ftr-332	518	11	building	building	NOUN
ftr-332	518	12	include	include	VERB
ftr-332	518	13	such	such	ADJ
ftr-332	518	14	parts	part	NOUN
ftr-332	518	15	of	of	ADP
ftr-332	518	16	a	a	DET
ftr-332	518	17	building	building	NOUN
ftr-332	518	18	as	as	ADP
ftr-332	518	19	walls	wall	NOUN
ftr-332	518	20	,	,	PUNCT
ftr-332	518	21	partitions	partition	NOUN
ftr-332	518	22	,	,	PUNCT
ftr-332	518	23	floors	floor	NOUN
ftr-332	518	24	,	,	PUNCT
ftr-332	518	25	and	and	CCONJ
ftr-332	518	26	ceilings	ceiling	NOUN
ftr-332	518	27	,	,	PUNCT
ftr-332	518	28	as	as	ADV
ftr-332	518	29	well	well	ADV
ftr-332	518	30	as	as	ADP
ftr-332	518	31	any	any	DET
ftr-332	518	32	permanent	permanent	ADJ
ftr-332	518	33	coverings	covering	NOUN
ftr-332	518	34	therefor	therefor	ADP
ftr-332	518	35	such	such	ADJ
ftr-332	518	36	as	as	ADP
ftr-332	518	37	paneling	paneling	NOUN
ftr-332	518	38	or	or	CCONJ
ftr-332	518	39	tiling	tiling	NOUN
ftr-332	518	40	;	;	PUNCT
ftr-332	518	41	windows	window	NOUN
ftr-332	518	42	and	and	CCONJ
ftr-332	518	43	doors	door	NOUN
ftr-332	518	44	;	;	PUNCT
ftr-332	518	45	all	all	DET
ftr-332	518	46	components	component	NOUN
ftr-332	518	47	(	(	PUNCT
ftr-332	518	48	whether	whether	SCONJ
ftr-332	518	49	in	in	ADV
ftr-332	518	50	,	,	PUNCT
ftr-332	518	51	on	on	ADP
ftr-332	518	52	,	,	PUNCT
ftr-332	518	53	or	or	CCONJ
ftr-332	518	54	adjacent	adjacent	ADJ
ftr-332	518	55	to	to	ADP
ftr-332	518	56	the	the	DET
ftr-332	518	57	building	building	NOUN
ftr-332	518	58	)	)	PUNCT
ftr-332	518	59	of	of	ADP
ftr-332	518	60	a	a	DET
ftr-332	518	61	central	central	ADJ
ftr-332	518	62	air	air	NOUN
ftr-332	518	63	conditioning	conditioning	NOUN
ftr-332	518	64	or	or	CCONJ
ftr-332	518	65	heating	heating	NOUN
ftr-332	518	66	system	system	NOUN
ftr-332	518	67	,	,	PUNCT
ftr-332	518	68	including	include	VERB
ftr-332	518	69	motors	motor	NOUN
ftr-332	518	70	,	,	PUNCT
ftr-332	518	71	compressors	compressor	NOUN
ftr-332	518	72	,	,	PUNCT
ftr-332	518	73	pipes	pipe	NOUN
ftr-332	518	74	and	and	CCONJ
ftr-332	518	75	ducts	duct	NOUN
ftr-332	518	76	;	;	PUNCT
ftr-332	518	77	plumbing	plumbing	NOUN
ftr-332	518	78	and	and	CCONJ
ftr-332	518	79	plumbing	plumbing	NOUN
ftr-332	518	80	fixtures	fixture	NOUN
ftr-332	518	81	,	,	PUNCT
ftr-332	518	82	such	such	ADJ
ftr-332	518	83	as	as	ADP
ftr-332	518	84	sinks	sink	NOUN
ftr-332	518	85	and	and	CCONJ
ftr-332	518	86	bathtubs	bathtub	NOUN
ftr-332	518	87	;	;	PUNCT
ftr-332	518	88	electric	electric	ADJ
ftr-332	518	89	wiring	wiring	NOUN
ftr-332	518	90	and	and	CCONJ
ftr-332	518	91	lighting	lighting	NOUN
ftr-332	518	92	fixtures	fixture	NOUN
ftr-332	518	93	;	;	PUNCT
ftr-332	518	94	chimneys	chimney	NOUN
ftr-332	518	95	;	;	PUNCT
ftr-332	518	96	stairs	stair	NOUN
ftr-332	518	97	,	,	PUNCT
ftr-332	518	98	escalators	escalator	NOUN
ftr-332	518	99	,	,	PUNCT
ftr-332	518	100	and	and	CCONJ
ftr-332	518	101	elevators	elevator	NOUN
ftr-332	518	102	,	,	PUNCT
ftr-332	518	103	including	include	VERB
ftr-332	518	104	all	all	DET
ftr-332	518	105	components	component	NOUN
ftr-332	518	106	thereof	thereof	ADV
ftr-332	518	107	;	;	PUNCT
ftr-332	518	108	sprinkler	sprinkler	NOUN
ftr-332	518	109	systems	system	NOUN
ftr-332	518	110	;	;	PUNCT
ftr-332	518	111	fire	fire	NOUN
ftr-332	518	112	escapes	escape	VERB
ftr-332	518	113	;	;	PUNCT
ftr-332	518	114	and	and	CCONJ
ftr-332	518	115	other	other	ADJ
ftr-332	518	116	components	component	NOUN
ftr-332	518	117	relating	relate	VERB
ftr-332	518	118	to	to	ADP
ftr-332	518	119	the	the	DET
ftr-332	518	120	operation	operation	NOUN
ftr-332	518	121	or	or	CCONJ
ftr-332	518	122	maintenance	maintenance	NOUN
ftr-332	518	123	of	of	ADP
ftr-332	518	124	a	a	DET
ftr-332	518	125	building	building	NOUN
ftr-332	518	126	.	.	PUNCT
ftr-332	519	1	206	206	NUM
ftr-332	519	2	florida	florida	PROPN
ftr-332	519	3	tax	tax	NOUN
ftr-332	519	4	review	review	NOUN
ftr-332	519	5	[	[	X
ftr-332	519	6	vol	vol	NOUN
ftr-332	519	7	.	.	PUNCT
ftr-332	520	1	12:5	12:5	NUM
ftr-332	520	2	components	component	NOUN
ftr-332	520	3	)	)	PUNCT
ftr-332	520	4	that	that	PRON
ftr-332	520	5	performs	perform	VERB
ftr-332	520	6	a	a	DET
ftr-332	520	7	discrete	discrete	ADJ
ftr-332	520	8	and	and	CCONJ
ftr-332	520	9	major	major	ADJ
ftr-332	520	10	function	function	NOUN
ftr-332	520	11	or	or	CCONJ
ftr-332	520	12	operation	operation	NOUN
ftr-332	520	13	within	within	ADP
ftr-332	520	14	the	the	DET
ftr-332	520	15	functionally	functionally	ADV
ftr-332	520	16	interdependent	interdependent	ADJ
ftr-332	520	17	machinery	machinery	NOUN
ftr-332	520	18	or	or	CCONJ
ftr-332	520	19	equipment	equipment	NOUN
ftr-332	520	20	constitutes	constitute	VERB
ftr-332	520	21	a	a	DET
ftr-332	520	22	separate	separate	ADJ
ftr-332	520	23	unit	unit	NOUN
ftr-332	520	24	of	of	ADP
ftr-332	520	25	property	property	NOUN
ftr-332	520	26	.	.	PUNCT
ftr-332	521	1	determinations	determination	NOUN
ftr-332	521	2	of	of	ADP
ftr-332	521	3	a	a	DET
ftr-332	521	4	unit	unit	NOUN
ftr-332	521	5	of	of	ADP
ftr-332	521	6	property	property	NOUN
ftr-332	521	7	with	with	ADP
ftr-332	521	8	respect	respect	NOUN
ftr-332	521	9	to	to	ADP
ftr-332	521	10	network	network	NOUN
ftr-332	521	11	assets	asset	NOUN
ftr-332	521	12	are	be	AUX
ftr-332	521	13	based	base	VERB
ftr-332	521	14	on	on	ADP
ftr-332	521	15	the	the	DET
ftr-332	521	16	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	521	17	facts	fact	NOUN
ftr-332	521	18	and	and	CCONJ
ftr-332	521	19	circumstances	circumstance	NOUN
ftr-332	521	20	unless	unless	SCONJ
ftr-332	521	21	otherwise	otherwise	ADV
ftr-332	521	22	provided	provide	VERB
ftr-332	521	23	in	in	ADP
ftr-332	521	24	published	publish	VERB
ftr-332	521	25	guidance	guidance	NOUN
ftr-332	521	26	.	.	PUNCT
ftr-332	522	1	network	network	NOUN
ftr-332	522	2	assets	asset	NOUN
ftr-332	522	3	include	include	VERB
ftr-332	522	4	property	property	NOUN
ftr-332	522	5	such	such	ADJ
ftr-332	522	6	as	as	ADP
ftr-332	522	7	railroad	railroad	NOUN
ftr-332	522	8	tracks	track	NOUN
ftr-332	522	9	,	,	PUNCT
ftr-332	522	10	oil	oil	NOUN
ftr-332	522	11	,	,	PUNCT
ftr-332	522	12	gas	gas	NOUN
ftr-332	522	13	,	,	PUNCT
ftr-332	522	14	water	water	NOUN
ftr-332	522	15	and	and	CCONJ
ftr-332	522	16	sewage	sewage	NOUN
ftr-332	522	17	pipelines	pipeline	NOUN
ftr-332	522	18	,	,	PUNCT
ftr-332	522	19	power	power	NOUN
ftr-332	522	20	transmission	transmission	NOUN
ftr-332	522	21	lines	line	NOUN
ftr-332	522	22	,	,	PUNCT
ftr-332	522	23	and	and	CCONJ
ftr-332	522	24	cable	cable	NOUN
ftr-332	522	25	and	and	CCONJ
ftr-332	522	26	telephone	telephone	NOUN
ftr-332	522	27	lines	line	NOUN
ftr-332	522	28	that	that	PRON
ftr-332	522	29	are	be	AUX
ftr-332	522	30	owned	own	VERB
ftr-332	522	31	or	or	CCONJ
ftr-332	522	32	leased	lease	VERB
ftr-332	522	33	by	by	ADP
ftr-332	522	34	taxpayers	taxpayer	NOUN
ftr-332	522	35	in	in	ADP
ftr-332	522	36	those	those	DET
ftr-332	522	37	industries	industry	NOUN
ftr-332	522	38	.	.	PUNCT
ftr-332	523	1			PRON
ftr-332	523	2	capitalization	capitalization	NOUN
ftr-332	523	3	of	of	ADP
ftr-332	523	4	improvements	improvement	NOUN
ftr-332	523	5	.	.	PUNCT
ftr-332	524	1	expenditures	expenditure	NOUN
ftr-332	524	2	to	to	PART
ftr-332	524	3	improve	improve	VERB
ftr-332	524	4	a	a	DET
ftr-332	524	5	unit	unit	NOUN
ftr-332	524	6	of	of	ADP
ftr-332	524	7	property	property	NOUN
ftr-332	524	8	must	must	AUX
ftr-332	524	9	be	be	AUX
ftr-332	524	10	capitalized	capitalize	VERB
ftr-332	524	11	.	.	PUNCT
ftr-332	525	1	temp	temp	NOUN
ftr-332	525	2	.	.	PUNCT
ftr-332	526	1	reg	reg	PROPN
ftr-332	526	2	.	.	PUNCT
ftr-332	527	1	§	§	PROPN
ftr-332	527	2	1.263(a)-3t(d	1.263(a)-3t(d	NUM
ftr-332	527	3	)	)	PUNCT
ftr-332	527	4	.	.	PUNCT
ftr-332	528	1	amounts	amount	NOUN
ftr-332	528	2	expended	expend	VERB
ftr-332	528	3	for	for	ADP
ftr-332	528	4	repairs	repair	NOUN
ftr-332	528	5	and	and	CCONJ
ftr-332	528	6	maintenance	maintenance	NOUN
ftr-332	528	7	of	of	ADP
ftr-332	528	8	tangible	tangible	ADJ
ftr-332	528	9	property	property	NOUN
ftr-332	528	10	are	be	AUX
ftr-332	528	11	deductible	deductible	ADJ
ftr-332	528	12	if	if	SCONJ
ftr-332	528	13	they	they	PRON
ftr-332	528	14	are	be	AUX
ftr-332	528	15	not	not	PART
ftr-332	528	16	required	require	VERB
ftr-332	528	17	to	to	PART
ftr-332	528	18	be	be	AUX
ftr-332	528	19	capitalized	capitalize	VERB
ftr-332	528	20	under	under	ADP
ftr-332	528	21	temp	temp	NOUN
ftr-332	528	22	.	.	PUNCT
ftr-332	529	1	reg	reg	NOUN
ftr-332	529	2	.	.	PUNCT
ftr-332	530	1	§	§	PROPN
ftr-332	530	2	1.263(a)-3	1.263(a)-3	NUM
ftr-332	530	3	t.	t.	NOUN
ftr-332	530	4	temp	temp	NOUN
ftr-332	530	5	.	.	PUNCT
ftr-332	531	1	reg	reg	NOUN
ftr-332	531	2	.	.	PUNCT
ftr-332	532	1	§	§	PROPN
ftr-332	532	2	1.162	1.162	NUM
ftr-332	532	3	-	-	SYM
ftr-332	532	4	4	4	NUM
ftr-332	532	5	t.	t.	NOUN
ftr-332	532	6	expenditures	expenditure	NOUN
ftr-332	532	7	that	that	PRON
ftr-332	532	8	improve	improve	VERB
ftr-332	532	9	tangible	tangible	ADJ
ftr-332	532	10	property	property	NOUN
ftr-332	532	11	and	and	CCONJ
ftr-332	532	12	that	that	PRON
ftr-332	532	13	are	be	AUX
ftr-332	532	14	required	require	VERB
ftr-332	532	15	to	to	PART
ftr-332	532	16	be	be	AUX
ftr-332	532	17	capitalized	capitalize	VERB
ftr-332	532	18	include	include	VERB
ftr-332	532	19	expenditures	expenditure	NOUN
ftr-332	532	20	that	that	SCONJ
ftr-332	532	21	:	:	PUNCT
ftr-332	532	22	(	(	PUNCT
ftr-332	532	23	1	1	X
ftr-332	532	24	)	)	PUNCT
ftr-332	532	25	result	result	NOUN
ftr-332	532	26	in	in	ADP
ftr-332	532	27	a	a	DET
ftr-332	532	28	―betterment‖	―betterment‖	PROPN
ftr-332	532	29	to	to	ADP
ftr-332	532	30	a	a	DET
ftr-332	532	31	unit	unit	NOUN
ftr-332	532	32	of	of	ADP
ftr-332	532	33	property	property	NOUN
ftr-332	532	34	(	(	PUNCT
ftr-332	532	35	replacing	replace	VERB
ftr-332	532	36	the	the	DET
ftr-332	532	37	term	term	NOUN
ftr-332	532	38	―material	―material	ADJ
ftr-332	532	39	increase	increase	NOUN
ftr-332	532	40	in	in	ADP
ftr-332	532	41	value‖	value‖	PROPN
ftr-332	532	42	used	use	VERB
ftr-332	532	43	in	in	ADP
ftr-332	532	44	the	the	DET
ftr-332	532	45	original	original	ADJ
ftr-332	532	46	proposal	proposal	NOUN
ftr-332	532	47	)	)	PUNCT
ftr-332	532	48	;	;	PUNCT
ftr-332	532	49	(	(	PUNCT
ftr-332	532	50	2	2	X
ftr-332	532	51	)	)	PUNCT
ftr-332	532	52	restore	restore	VERB
ftr-332	532	53	a	a	DET
ftr-332	532	54	unit	unit	NOUN
ftr-332	532	55	of	of	ADP
ftr-332	532	56	property	property	NOUN
ftr-332	532	57	;	;	PUNCT
ftr-332	532	58	or	or	CCONJ
ftr-332	532	59	(	(	PUNCT
ftr-332	532	60	3	3	X
ftr-332	532	61	)	)	PUNCT
ftr-332	532	62	adapt	adapt	VERB
ftr-332	532	63	the	the	DET
ftr-332	532	64	unit	unit	NOUN
ftr-332	532	65	of	of	ADP
ftr-332	532	66	property	property	NOUN
ftr-332	532	67	to	to	ADP
ftr-332	532	68	a	a	DET
ftr-332	532	69	new	new	ADJ
ftr-332	532	70	or	or	CCONJ
ftr-332	532	71	different	different	ADJ
ftr-332	532	72	use	use	NOUN
ftr-332	532	73	.	.	PUNCT
ftr-332	533	1	temp	temp	NOUN
ftr-332	533	2	.	.	PUNCT
ftr-332	534	1	reg	reg	NOUN
ftr-332	534	2	.	.	PUNCT
ftr-332	535	1	§	§	PROPN
ftr-332	535	2	1.263(a)-3t(f	1.263(a)-3t(f	NUM
ftr-332	535	3	)	)	PUNCT
ftr-332	535	4	provides	provide	VERB
ftr-332	535	5	special	special	ADJ
ftr-332	535	6	rules	rule	NOUN
ftr-332	535	7	requiring	require	VERB
ftr-332	535	8	a	a	DET
ftr-332	535	9	lessee	lessee	NOUN
ftr-332	535	10	to	to	PART
ftr-332	535	11	capitalize	capitalize	VERB
ftr-332	535	12	expenditures	expenditure	NOUN
ftr-332	535	13	for	for	ADP
ftr-332	535	14	improvements	improvement	NOUN
ftr-332	535	15	to	to	ADP
ftr-332	535	16	a	a	DET
ftr-332	535	17	unit	unit	NOUN
ftr-332	535	18	of	of	ADP
ftr-332	535	19	leased	lease	VERB
ftr-332	535	20	property	property	NOUN
ftr-332	535	21	.	.	PUNCT
ftr-332	536	1	a	a	DET
ftr-332	536	2	lessor	lessor	NOUN
ftr-332	536	3	is	be	AUX
ftr-332	536	4	required	require	VERB
ftr-332	536	5	to	to	PART
ftr-332	536	6	capitalize	capitalize	VERB
ftr-332	536	7	the	the	DET
ftr-332	536	8	cost	cost	NOUN
ftr-332	536	9	of	of	ADP
ftr-332	536	10	improvements	improvement	NOUN
ftr-332	536	11	to	to	PART
ftr-332	536	12	leased	lease	VERB
ftr-332	536	13	property	property	NOUN
ftr-332	536	14	paid	pay	VERB
ftr-332	536	15	directly	directly	ADV
ftr-332	536	16	or	or	CCONJ
ftr-332	536	17	through	through	ADP
ftr-332	536	18	a	a	DET
ftr-332	536	19	construction	construction	NOUN
ftr-332	536	20	allowance	allowance	NOUN
ftr-332	536	21	to	to	ADP
ftr-332	536	22	the	the	DET
ftr-332	536	23	lessee	lessee	NOUN
ftr-332	536	24	.	.	PUNCT
ftr-332	537	1	(	(	PUNCT
ftr-332	537	2	the	the	DET
ftr-332	537	3	preamble	preamble	NOUN
ftr-332	537	4	to	to	ADP
ftr-332	537	5	the	the	DET
ftr-332	537	6	regulations	regulation	NOUN
ftr-332	537	7	states	state	VERB
ftr-332	537	8	that	that	SCONJ
ftr-332	537	9	the	the	DET
ftr-332	537	10	recovery	recovery	NOUN
ftr-332	537	11	period	period	NOUN
ftr-332	537	12	for	for	ADP
ftr-332	537	13	an	an	DET
ftr-332	537	14	improvement	improvement	NOUN
ftr-332	537	15	or	or	CCONJ
ftr-332	537	16	addition	addition	NOUN
ftr-332	537	17	to	to	ADP
ftr-332	537	18	the	the	DET
ftr-332	537	19	―underlying	―underlying	NOUN
ftr-332	537	20	property‖	property‖	PROPN
ftr-332	537	21	begins	begin	VERB
ftr-332	537	22	on	on	ADP
ftr-332	537	23	the	the	DET
ftr-332	537	24	placedin	placedin	VERB
ftr-332	537	25	-	-	PUNCT
ftr-332	537	26	service	service	NOUN
ftr-332	537	27	date	date	NOUN
ftr-332	537	28	of	of	ADP
ftr-332	537	29	the	the	DET
ftr-332	537	30	improvement	improvement	NOUN
ftr-332	537	31	or	or	CCONJ
ftr-332	537	32	addition	addition	NOUN
ftr-332	537	33	.	.	PUNCT
ftr-332	538	1	see	see	VERB
ftr-332	538	2	§	§	PROPN
ftr-332	538	3	168(i)(6	168(i)(6	NUM
ftr-332	538	4	)	)	PUNCT
ftr-332	538	5	;	;	PUNCT
ftr-332	539	1	temp	temp	NOUN
ftr-332	539	2	.	.	PUNCT
ftr-332	540	1	reg	reg	PROPN
ftr-332	540	2	.	.	PUNCT
ftr-332	541	1	§	§	PROPN
ftr-332	541	2	1.168(i)-8t(c)(4)(ii)(e	1.168(i)-8t(c)(4)(ii)(e	NUM
ftr-332	541	3	)	)	PUNCT
ftr-332	541	4	.	.	PUNCT
ftr-332	541	5	)	)	PUNCT
ftr-332	542	1			PRON
ftr-332	542	2	betterment	betterment	NOUN
ftr-332	542	3	.	.	PUNCT
ftr-332	543	1	temp	temp	NOUN
ftr-332	543	2	.	.	PUNCT
ftr-332	544	1	reg	reg	NOUN
ftr-332	544	2	.	.	PUNCT
ftr-332	545	1	§	§	PROPN
ftr-332	545	2	1.263(a)3t(h	1.263(a)3t(h	PROPN
ftr-332	545	3	)	)	PUNCT
ftr-332	545	4	.	.	PUNCT
ftr-332	546	1	an	an	DET
ftr-332	546	2	expenditure	expenditure	NOUN
ftr-332	546	3	results	result	NOUN
ftr-332	546	4	in	in	ADP
ftr-332	546	5	a	a	DET
ftr-332	546	6	betterment	betterment	NOUN
ftr-332	546	7	of	of	ADP
ftr-332	546	8	a	a	DET
ftr-332	546	9	unit	unit	NOUN
ftr-332	546	10	of	of	ADP
ftr-332	546	11	property	property	NOUN
ftr-332	546	12	if	if	SCONJ
ftr-332	546	13	it	it	PRON
ftr-332	546	14	(	(	PUNCT
ftr-332	546	15	1	1	X
ftr-332	546	16	)	)	PUNCT
ftr-332	546	17	ameliorates	ameliorate	VERB
ftr-332	546	18	a	a	DET
ftr-332	546	19	material	material	NOUN
ftr-332	546	20	condition	condition	NOUN
ftr-332	546	21	or	or	CCONJ
ftr-332	546	22	defect	defect	NOUN
ftr-332	546	23	that	that	PRON
ftr-332	546	24	existed	exist	VERB
ftr-332	546	25	prior	prior	ADV
ftr-332	546	26	to	to	ADP
ftr-332	546	27	acquisition	acquisition	NOUN
ftr-332	546	28	of	of	ADP
ftr-332	546	29	the	the	DET
ftr-332	546	30	property	property	NOUN
ftr-332	546	31	or	or	CCONJ
ftr-332	546	32	arose	arise	VERB
ftr-332	546	33	during	during	ADP
ftr-332	546	34	production	production	NOUN
ftr-332	546	35	of	of	ADP
ftr-332	546	36	the	the	DET
ftr-332	546	37	property	property	NOUN
ftr-332	546	38	,	,	PUNCT
ftr-332	546	39	(	(	PUNCT
ftr-332	546	40	2	2	X
ftr-332	546	41	)	)	PUNCT
ftr-332	546	42	results	result	NOUN
ftr-332	546	43	in	in	ADP
ftr-332	546	44	a	a	DET
ftr-332	546	45	material	material	NOUN
ftr-332	546	46	addition	addition	NOUN
ftr-332	546	47	to	to	ADP
ftr-332	546	48	a	a	DET
ftr-332	546	49	unit	unit	NOUN
ftr-332	546	50	of	of	ADP
ftr-332	546	51	property	property	NOUN
ftr-332	546	52	,	,	PUNCT
ftr-332	546	53	or	or	CCONJ
ftr-332	546	54	(	(	PUNCT
ftr-332	546	55	3	3	X
ftr-332	546	56	)	)	PUNCT
ftr-332	546	57	results	result	NOUN
ftr-332	546	58	in	in	ADP
ftr-332	546	59	a	a	DET
ftr-332	546	60	material	material	NOUN
ftr-332	546	61	increase	increase	NOUN
ftr-332	546	62	in	in	ADP
ftr-332	546	63	capacity	capacity	NOUN
ftr-332	546	64	.	.	PUNCT
ftr-332	547	1	determination	determination	NOUN
ftr-332	547	2	of	of	ADP
ftr-332	547	3	whether	whether	SCONJ
ftr-332	547	4	an	an	DET
ftr-332	547	5	expenditure	expenditure	NOUN
ftr-332	547	6	results	result	NOUN
ftr-332	547	7	in	in	ADP
ftr-332	547	8	a	a	DET
ftr-332	547	9	betterment	betterment	NOUN
ftr-332	547	10	is	be	AUX
ftr-332	547	11	factual	factual	ADJ
ftr-332	547	12	and	and	CCONJ
ftr-332	547	13	requires	require	VERB
ftr-332	547	14	a	a	DET
ftr-332	547	15	comparison	comparison	NOUN
ftr-332	547	16	of	of	ADP
ftr-332	547	17	the	the	DET
ftr-332	547	18	condition	condition	NOUN
ftr-332	547	19	of	of	ADP
ftr-332	547	20	the	the	DET
ftr-332	547	21	property	property	NOUN
ftr-332	547	22	immediately	immediately	ADV
ftr-332	547	23	prior	prior	ADV
ftr-332	547	24	to	to	ADP
ftr-332	547	25	the	the	DET
ftr-332	547	26	circumstance	circumstance	NOUN
ftr-332	547	27	necessitating	necessitate	VERB
ftr-332	547	28	the	the	DET
ftr-332	547	29	expenditure	expenditure	NOUN
ftr-332	547	30	(	(	PUNCT
ftr-332	547	31	or	or	CCONJ
ftr-332	547	32	the	the	DET
ftr-332	547	33	condition	condition	NOUN
ftr-332	547	34	of	of	ADP
ftr-332	547	35	property	property	NOUN
ftr-332	547	36	the	the	DET
ftr-332	547	37	last	last	ADJ
ftr-332	547	38	time	time	NOUN
ftr-332	547	39	the	the	DET
ftr-332	547	40	taxpayer	taxpayer	NOUN
ftr-332	547	41	corrected	correct	VERB
ftr-332	547	42	for	for	ADP
ftr-332	547	43	normal	normal	ADJ
ftr-332	547	44	wear	wear	NOUN
ftr-332	547	45	and	and	CCONJ
ftr-332	547	46	tear	tear	ADJ
ftr-332	547	47	)	)	PUNCT
ftr-332	547	48	with	with	ADP
ftr-332	547	49	the	the	DET
ftr-332	547	50	condition	condition	NOUN
ftr-332	547	51	of	of	ADP
ftr-332	547	52	the	the	DET
ftr-332	547	53	property	property	NOUN
ftr-332	547	54	after	after	ADP
ftr-332	547	55	the	the	DET
ftr-332	547	56	expenditure	expenditure	NOUN
ftr-332	547	57	.	.	PUNCT
ftr-332	548	1	an	an	DET
ftr-332	548	2	expenditure	expenditure	NOUN
ftr-332	548	3	that	that	PRON
ftr-332	548	4	results	result	VERB
ftr-332	548	5	in	in	ADP
ftr-332	548	6	a	a	DET
ftr-332	548	7	betterment	betterment	NOUN
ftr-332	548	8	of	of	ADP
ftr-332	548	9	a	a	DET
ftr-332	548	10	component	component	NOUN
ftr-332	548	11	of	of	ADP
ftr-332	548	12	a	a	DET
ftr-332	548	13	building	building	NOUN
ftr-332	548	14	is	be	AUX
ftr-332	548	15	treated	treat	VERB
ftr-332	548	16	as	as	ADP
ftr-332	548	17	a	a	DET
ftr-332	548	18	betterment	betterment	NOUN
ftr-332	548	19	to	to	ADP
ftr-332	548	20	the	the	DET
ftr-332	548	21	unit	unit	NOUN
ftr-332	548	22	of	of	ADP
ftr-332	548	23	property	property	NOUN
ftr-332	548	24	consisting	consist	VERB
ftr-332	548	25	of	of	ADP
ftr-332	548	26	the	the	DET
ftr-332	548	27	building	building	NOUN
ftr-332	548	28	and	and	CCONJ
ftr-332	548	29	its	its	PRON
ftr-332	548	30	structural	structural	ADJ
ftr-332	548	31	components	component	NOUN
ftr-332	548	32	.	.	PUNCT
ftr-332	549	1			NOUN
ftr-332	549	2	restoration	restoration	NOUN
ftr-332	549	3	.	.	PUNCT
ftr-332	550	1	temp	temp	NOUN
ftr-332	550	2	.	.	PUNCT
ftr-332	551	1	reg	reg	PROPN
ftr-332	551	2	.	.	PUNCT
ftr-332	552	1	§	§	PROPN
ftr-332	552	2	1.263(a)3t(i	1.263(a)3t(i	NUM
ftr-332	552	3	)	)	PUNCT
ftr-332	552	4	.	.	PUNCT
ftr-332	553	1	an	an	DET
ftr-332	553	2	expenditure	expenditure	NOUN
ftr-332	553	3	is	be	AUX
ftr-332	553	4	capitalized	capitalize	VERB
ftr-332	553	5	as	as	ADP
ftr-332	553	6	a	a	DET
ftr-332	553	7	restoration	restoration	NOUN
ftr-332	553	8	if	if	SCONJ
ftr-332	553	9	it	it	PRON
ftr-332	553	10	(	(	PUNCT
ftr-332	553	11	1	1	X
ftr-332	553	12	)	)	PUNCT
ftr-332	553	13	replaces	replace	VERB
ftr-332	553	14	a	a	DET
ftr-332	553	15	component	component	NOUN
ftr-332	553	16	for	for	ADP
ftr-332	553	17	which	which	PRON
ftr-332	553	18	the	the	DET
ftr-332	553	19	taxpayer	taxpayer	NOUN
ftr-332	553	20	has	have	AUX
ftr-332	553	21	deducted	deduct	VERB
ftr-332	553	22	a	a	DET
ftr-332	553	23	loss	loss	NOUN
ftr-332	553	24	,	,	PUNCT
ftr-332	553	25	(	(	PUNCT
ftr-332	553	26	2	2	X
ftr-332	553	27	)	)	PUNCT
ftr-332	553	28	replaces	replace	VERB
ftr-332	553	29	a	a	DET
ftr-332	553	30	component	component	NOUN
ftr-332	553	31	the	the	DET
ftr-332	553	32	adjusted	adjusted	ADJ
ftr-332	553	33	basis	basis	NOUN
ftr-332	553	34	of	of	ADP
ftr-332	553	35	which	which	PRON
ftr-332	553	36	has	have	AUX
ftr-332	553	37	been	be	AUX
ftr-332	553	38	accounted	account	VERB
ftr-332	553	39	for	for	ADP
ftr-332	553	40	in	in	ADP
ftr-332	553	41	realizing	realize	VERB
ftr-332	553	42	gain	gain	NOUN
ftr-332	553	43	2012	2012	NUM
ftr-332	553	44	]	]	PUNCT
ftr-332	553	45	recent	recent	ADJ
ftr-332	553	46	developments	development	NOUN
ftr-332	553	47	in	in	ADP
ftr-332	553	48	federal	federal	ADJ
ftr-332	553	49	income	income	NOUN
ftr-332	553	50	taxation	taxation	NOUN
ftr-332	553	51	207	207	NUM
ftr-332	553	52	or	or	CCONJ
ftr-332	553	53	loss	loss	NOUN
ftr-332	553	54	on	on	ADP
ftr-332	553	55	a	a	DET
ftr-332	553	56	sale	sale	NOUN
ftr-332	553	57	or	or	CCONJ
ftr-332	553	58	exchange	exchange	NOUN
ftr-332	553	59	of	of	ADP
ftr-332	553	60	the	the	DET
ftr-332	553	61	component	component	NOUN
ftr-332	553	62	,	,	PUNCT
ftr-332	553	63	(	(	PUNCT
ftr-332	553	64	3	3	X
ftr-332	553	65	)	)	PUNCT
ftr-332	553	66	repairs	repair	VERB
ftr-332	553	67	damage	damage	NOUN
ftr-332	553	68	for	for	ADP
ftr-332	553	69	which	which	PRON
ftr-332	553	70	the	the	DET
ftr-332	553	71	taxpayer	taxpayer	NOUN
ftr-332	553	72	has	have	AUX
ftr-332	553	73	deducted	deduct	VERB
ftr-332	553	74	a	a	DET
ftr-332	553	75	casualty	casualty	NOUN
ftr-332	553	76	loss	loss	NOUN
ftr-332	553	77	under	under	ADP
ftr-332	553	78	§	§	PROPN
ftr-332	553	79	165	165	NUM
ftr-332	553	80	,	,	PUNCT
ftr-332	553	81	(	(	PUNCT
ftr-332	553	82	4	4	X
ftr-332	553	83	)	)	PUNCT
ftr-332	553	84	returns	return	VERB
ftr-332	553	85	the	the	DET
ftr-332	553	86	property	property	NOUN
ftr-332	553	87	to	to	ADP
ftr-332	553	88	its	its	PRON
ftr-332	553	89	ordinary	ordinary	ADJ
ftr-332	553	90	operating	operating	NOUN
ftr-332	553	91	condition	condition	NOUN
ftr-332	553	92	after	after	ADP
ftr-332	553	93	the	the	DET
ftr-332	553	94	property	property	NOUN
ftr-332	553	95	as	as	ADV
ftr-332	553	96	fallen	fall	VERB
ftr-332	553	97	into	into	ADP
ftr-332	553	98	a	a	DET
ftr-332	553	99	state	state	NOUN
ftr-332	553	100	of	of	ADP
ftr-332	553	101	disrepair	disrepair	NOUN
ftr-332	553	102	and	and	CCONJ
ftr-332	553	103	is	be	AUX
ftr-332	553	104	no	no	PRON
ftr-332	553	105	longer	long	ADV
ftr-332	553	106	functional	functional	ADJ
ftr-332	553	107	,	,	PUNCT
ftr-332	553	108	(	(	PUNCT
ftr-332	553	109	5	5	X
ftr-332	553	110	)	)	PUNCT
ftr-332	553	111	results	result	NOUN
ftr-332	553	112	in	in	ADP
ftr-332	553	113	rebuilding	rebuild	VERB
ftr-332	553	114	the	the	DET
ftr-332	553	115	property	property	NOUN
ftr-332	553	116	to	to	ADP
ftr-332	553	117	a	a	DET
ftr-332	553	118	like	like	ADJ
ftr-332	553	119	-	-	PUNCT
ftr-332	553	120	new	new	ADJ
ftr-332	553	121	condition	condition	NOUN
ftr-332	553	122	at	at	ADP
ftr-332	553	123	the	the	DET
ftr-332	553	124	end	end	NOUN
ftr-332	553	125	of	of	ADP
ftr-332	553	126	its	its	PRON
ftr-332	553	127	class	class	NOUN
ftr-332	553	128	life	life	NOUN
ftr-332	553	129	under	under	ADP
ftr-332	553	130	the	the	DET
ftr-332	553	131	§	§	PROPN
ftr-332	553	132	168(g	168(g	PROPN
ftr-332	553	133	)	)	PUNCT
ftr-332	553	134	alternative	alternative	ADJ
ftr-332	553	135	depreciation	depreciation	NOUN
ftr-332	553	136	system	system	NOUN
ftr-332	553	137	,	,	PUNCT
ftr-332	553	138	or	or	CCONJ
ftr-332	553	139	(	(	PUNCT
ftr-332	553	140	6	6	NUM
ftr-332	553	141	)	)	PUNCT
ftr-332	553	142	is	be	AUX
ftr-332	553	143	for	for	ADP
ftr-332	553	144	the	the	DET
ftr-332	553	145	replacement	replacement	NOUN
ftr-332	553	146	of	of	ADP
ftr-332	553	147	a	a	DET
ftr-332	553	148	major	major	ADJ
ftr-332	553	149	component	component	NOUN
ftr-332	553	150	or	or	CCONJ
ftr-332	553	151	structural	structural	ADJ
ftr-332	553	152	part	part	NOUN
ftr-332	553	153	of	of	ADP
ftr-332	553	154	the	the	DET
ftr-332	553	155	unit	unit	NOUN
ftr-332	553	156	of	of	ADP
ftr-332	553	157	property	property	NOUN
ftr-332	553	158	.	.	PUNCT
ftr-332	554	1	whether	whether	SCONJ
ftr-332	554	2	there	there	PRON
ftr-332	554	3	is	be	VERB
ftr-332	554	4	a	a	DET
ftr-332	554	5	replacement	replacement	NOUN
ftr-332	554	6	of	of	ADP
ftr-332	554	7	a	a	DET
ftr-332	554	8	major	major	ADJ
ftr-332	554	9	component	component	NOUN
ftr-332	554	10	or	or	CCONJ
ftr-332	554	11	structural	structural	ADJ
ftr-332	554	12	part	part	NOUN
ftr-332	554	13	is	be	AUX
ftr-332	554	14	determined	determine	VERB
ftr-332	554	15	under	under	ADP
ftr-332	554	16	the	the	DET
ftr-332	554	17	facts	fact	NOUN
ftr-332	554	18	and	and	CCONJ
ftr-332	554	19	circumstances	circumstance	NOUN
ftr-332	554	20	and	and	CCONJ
ftr-332	554	21	includes	include	VERB
ftr-332	554	22	replacement	replacement	NOUN
ftr-332	554	23	of	of	ADP
ftr-332	554	24	a	a	DET
ftr-332	554	25	major	major	ADJ
ftr-332	554	26	component	component	NOUN
ftr-332	554	27	or	or	CCONJ
ftr-332	554	28	structural	structural	ADJ
ftr-332	554	29	part	part	NOUN
ftr-332	554	30	that	that	PRON
ftr-332	554	31	comprises	comprise	VERB
ftr-332	554	32	a	a	DET
ftr-332	554	33	large	large	ADJ
ftr-332	554	34	portion	portion	NOUN
ftr-332	554	35	of	of	ADP
ftr-332	554	36	the	the	DET
ftr-332	554	37	physical	physical	ADJ
ftr-332	554	38	structure	structure	NOUN
ftr-332	554	39	of	of	ADP
ftr-332	554	40	the	the	DET
ftr-332	554	41	unit	unit	NOUN
ftr-332	554	42	of	of	ADP
ftr-332	554	43	property	property	NOUN
ftr-332	554	44	or	or	CCONJ
ftr-332	554	45	that	that	PRON
ftr-332	554	46	performs	perform	VERB
ftr-332	554	47	a	a	DET
ftr-332	554	48	discrete	discrete	ADJ
ftr-332	554	49	and	and	CCONJ
ftr-332	554	50	critical	critical	ADJ
ftr-332	554	51	function	function	NOUN
ftr-332	554	52	in	in	ADP
ftr-332	554	53	the	the	DET
ftr-332	554	54	operation	operation	NOUN
ftr-332	554	55	of	of	ADP
ftr-332	554	56	the	the	DET
ftr-332	554	57	nit	nit	NOUN
ftr-332	554	58	of	of	ADP
ftr-332	554	59	property	property	NOUN
ftr-332	554	60	.	.	PUNCT
ftr-332	555	1	(	(	PUNCT
ftr-332	555	2	the	the	DET
ftr-332	555	3	50	50	NUM
ftr-332	555	4	percent	percent	NOUN
ftr-332	555	5	of	of	ADP
ftr-332	555	6	replacement	replacement	NOUN
ftr-332	555	7	cost	cost	NOUN
ftr-332	555	8	test	test	NOUN
ftr-332	555	9	of	of	ADP
ftr-332	555	10	the	the	DET
ftr-332	555	11	proposed	propose	VERB
ftr-332	555	12	regulations	regulation	NOUN
ftr-332	555	13	was	be	AUX
ftr-332	555	14	eliminated	eliminate	VERB
ftr-332	555	15	.	.	PUNCT
ftr-332	555	16	)	)	PUNCT
ftr-332	556	1	again	again	ADV
ftr-332	556	2	,	,	PUNCT
ftr-332	556	3	the	the	DET
ftr-332	556	4	restoration	restoration	NOUN
ftr-332	556	5	of	of	ADP
ftr-332	556	6	a	a	DET
ftr-332	556	7	component	component	NOUN
ftr-332	556	8	of	of	ADP
ftr-332	556	9	a	a	DET
ftr-332	556	10	building	building	NOUN
ftr-332	556	11	is	be	AUX
ftr-332	556	12	treated	treat	VERB
ftr-332	556	13	as	as	ADP
ftr-332	556	14	a	a	DET
ftr-332	556	15	restoration	restoration	NOUN
ftr-332	556	16	of	of	ADP
ftr-332	556	17	the	the	DET
ftr-332	556	18	unit	unit	NOUN
ftr-332	556	19	of	of	ADP
ftr-332	556	20	property	property	NOUN
ftr-332	556	21	consisting	consist	VERB
ftr-332	556	22	of	of	ADP
ftr-332	556	23	the	the	DET
ftr-332	556	24	building	building	NOUN
ftr-332	556	25	and	and	CCONJ
ftr-332	556	26	its	its	PRON
ftr-332	556	27	structural	structural	ADJ
ftr-332	556	28	components	component	NOUN
ftr-332	556	29	.	.	PUNCT
ftr-332	557	1			X
ftr-332	557	2	new	new	ADJ
ftr-332	557	3	use	use	NOUN
ftr-332	557	4	.	.	PUNCT
ftr-332	558	1	temp	temp	NOUN
ftr-332	558	2	.	.	PUNCT
ftr-332	559	1	reg	reg	PROPN
ftr-332	559	2	.	.	PUNCT
ftr-332	560	1	§	§	PROPN
ftr-332	560	2	1.263(a)3t(j	1.263(a)3t(j	NUM
ftr-332	560	3	)	)	PUNCT
ftr-332	560	4	.	.	PUNCT
ftr-332	561	1	a	a	DET
ftr-332	561	2	unit	unit	NOUN
ftr-332	561	3	of	of	ADP
ftr-332	561	4	property	property	NOUN
ftr-332	561	5	is	be	AUX
ftr-332	561	6	treated	treat	VERB
ftr-332	561	7	as	as	SCONJ
ftr-332	561	8	adapted	adapt	VERB
ftr-332	561	9	to	to	ADP
ftr-332	561	10	a	a	DET
ftr-332	561	11	new	new	ADJ
ftr-332	561	12	or	or	CCONJ
ftr-332	561	13	different	different	ADJ
ftr-332	561	14	use	use	NOUN
ftr-332	561	15	if	if	SCONJ
ftr-332	561	16	the	the	DET
ftr-332	561	17	adaptation	adaptation	NOUN
ftr-332	561	18	is	be	AUX
ftr-332	561	19	not	not	PART
ftr-332	561	20	consistent	consistent	ADJ
ftr-332	561	21	with	with	ADP
ftr-332	561	22	the	the	DET
ftr-332	561	23	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	561	24	―intended	―intended	ADJ
ftr-332	561	25	ordinary	ordinary	ADJ
ftr-332	561	26	use	use	NOUN
ftr-332	561	27	of	of	ADP
ftr-332	561	28	the	the	DET
ftr-332	561	29	unit	unit	NOUN
ftr-332	561	30	of	of	ADP
ftr-332	561	31	property	property	NOUN
ftr-332	561	32	at	at	ADP
ftr-332	561	33	the	the	DET
ftr-332	561	34	time	time	NOUN
ftr-332	561	35	originally	originally	ADV
ftr-332	561	36	placed	place	VERB
ftr-332	561	37	in	in	ADP
ftr-332	561	38	service	service	NOUN
ftr-332	561	39	by	by	ADP
ftr-332	561	40	the	the	DET
ftr-332	561	41	taxpayer.‖	taxpayer.‖	NOUN
ftr-332	561	42	an	an	DET
ftr-332	561	43	expenditure	expenditure	NOUN
ftr-332	561	44	to	to	PART
ftr-332	561	45	adapt	adapt	VERB
ftr-332	561	46	a	a	DET
ftr-332	561	47	component	component	NOUN
ftr-332	561	48	of	of	ADP
ftr-332	561	49	a	a	DET
ftr-332	561	50	building	building	NOUN
ftr-332	561	51	to	to	ADP
ftr-332	561	52	a	a	DET
ftr-332	561	53	new	new	ADJ
ftr-332	561	54	use	use	NOUN
ftr-332	561	55	must	must	AUX
ftr-332	561	56	be	be	AUX
ftr-332	561	57	capitalized	capitalize	VERB
ftr-332	561	58	as	as	ADP
ftr-332	561	59	an	an	DET
ftr-332	561	60	expenditure	expenditure	NOUN
ftr-332	561	61	to	to	PART
ftr-332	561	62	adapt	adapt	VERB
ftr-332	561	63	the	the	DET
ftr-332	561	64	unit	unit	NOUN
ftr-332	561	65	of	of	ADP
ftr-332	561	66	property	property	NOUN
ftr-332	561	67	consisting	consist	VERB
ftr-332	561	68	of	of	ADP
ftr-332	561	69	the	the	DET
ftr-332	561	70	building	building	NOUN
ftr-332	561	71	and	and	CCONJ
ftr-332	561	72	its	its	PRON
ftr-332	561	73	structural	structural	ADJ
ftr-332	561	74	components	component	NOUN
ftr-332	561	75	to	to	ADP
ftr-332	561	76	a	a	DET
ftr-332	561	77	new	new	ADJ
ftr-332	561	78	use	use	NOUN
ftr-332	561	79	.	.	PUNCT
ftr-332	562	1			NOUN
ftr-332	562	2	rehabilitation	rehabilitation	NOUN
ftr-332	562	3	doctrine	doctrine	NOUN
ftr-332	562	4	is	be	AUX
ftr-332	562	5	no	no	PRON
ftr-332	562	6	more	more	ADJ
ftr-332	562	7	.	.	PUNCT
ftr-332	563	1	temp	temp	NOUN
ftr-332	563	2	.	.	PUNCT
ftr-332	564	1	reg	reg	NOUN
ftr-332	564	2	.	.	PUNCT
ftr-332	565	1	§	§	NOUN
ftr-332	565	2	1.263(a)-3t(f)(3	1.263(a)-3t(f)(3	NUM
ftr-332	565	3	)	)	PUNCT
ftr-332	565	4	eliminates	eliminate	VERB
ftr-332	565	5	the	the	DET
ftr-332	565	6	judicially	judicially	ADV
ftr-332	565	7	created	create	VERB
ftr-332	565	8	rehabilitation	rehabilitation	NOUN
ftr-332	565	9	doctrine	doctrine	NOUN
ftr-332	565	10	by	by	ADP
ftr-332	565	11	providing	provide	VERB
ftr-332	565	12	that	that	PRON
ftr-332	565	13	,	,	PUNCT
ftr-332	565	14	―[i]ndirect	―[i]ndirect	PROPN
ftr-332	565	15	costs	cost	NOUN
ftr-332	565	16	that	that	PRON
ftr-332	565	17	do	do	AUX
ftr-332	565	18	not	not	PART
ftr-332	565	19	directly	directly	ADV
ftr-332	565	20	benefit	benefit	VERB
ftr-332	565	21	or	or	CCONJ
ftr-332	565	22	are	be	AUX
ftr-332	565	23	not	not	PART
ftr-332	565	24	incurred	incur	VERB
ftr-332	565	25	by	by	ADP
ftr-332	565	26	reason	reason	NOUN
ftr-332	565	27	of	of	ADP
ftr-332	565	28	an	an	DET
ftr-332	565	29	improvement	improvement	NOUN
ftr-332	565	30	are	be	AUX
ftr-332	565	31	not	not	PART
ftr-332	565	32	required	require	VERB
ftr-332	565	33	to	to	PART
ftr-332	565	34	be	be	AUX
ftr-332	565	35	capitalized	capitalize	VERB
ftr-332	565	36	under	under	ADP
ftr-332	565	37	section	section	NOUN
ftr-332	565	38	263(a	263(a	NUM
ftr-332	565	39	)	)	PUNCT
ftr-332	565	40	,	,	PUNCT
ftr-332	565	41	regardless	regardless	ADV
ftr-332	565	42	of	of	ADP
ftr-332	565	43	whether	whether	SCONJ
ftr-332	565	44	they	they	PRON
ftr-332	565	45	are	be	AUX
ftr-332	565	46	made	make	VERB
ftr-332	565	47	at	at	ADP
ftr-332	565	48	the	the	DET
ftr-332	565	49	same	same	ADJ
ftr-332	565	50	time	time	NOUN
ftr-332	565	51	as	as	ADP
ftr-332	565	52	an	an	DET
ftr-332	565	53	improvement.‖	improvement.‖	NOUN
ftr-332	565	54	but	but	CCONJ
ftr-332	565	55	the	the	DET
ftr-332	565	56	regulations	regulation	NOUN
ftr-332	565	57	provide	provide	VERB
ftr-332	565	58	that	that	SCONJ
ftr-332	565	59	if	if	SCONJ
ftr-332	565	60	otherwise	otherwise	ADV
ftr-332	565	61	deductible	deductible	ADJ
ftr-332	565	62	repairs	repair	NOUN
ftr-332	565	63	benefit	benefit	VERB
ftr-332	565	64	or	or	CCONJ
ftr-332	565	65	are	be	AUX
ftr-332	565	66	incurred	incur	VERB
ftr-332	565	67	by	by	ADP
ftr-332	565	68	reason	reason	NOUN
ftr-332	565	69	of	of	ADP
ftr-332	565	70	an	an	DET
ftr-332	565	71	improvement	improvement	NOUN
ftr-332	565	72	,	,	PUNCT
ftr-332	565	73	the	the	DET
ftr-332	565	74	cost	cost	NOUN
ftr-332	565	75	of	of	ADP
ftr-332	565	76	the	the	DET
ftr-332	565	77	repairs	repair	NOUN
ftr-332	565	78	must	must	AUX
ftr-332	565	79	be	be	AUX
ftr-332	565	80	capitalized	capitalize	VERB
ftr-332	565	81	under	under	ADP
ftr-332	565	82	§	§	PROPN
ftr-332	565	83	263a	263a	PROPN
ftr-332	565	84	.	.	PUNCT
ftr-332	566	1			X
ftr-332	566	2	routine	routine	ADJ
ftr-332	566	3	maintenance	maintenance	NOUN
ftr-332	566	4	safe	safe	ADJ
ftr-332	566	5	harbor	harbor	NOUN
ftr-332	566	6	.	.	PUNCT
ftr-332	567	1	temp	temp	NOUN
ftr-332	567	2	.	.	PUNCT
ftr-332	568	1	reg	reg	NOUN
ftr-332	568	2	.	.	PUNCT
ftr-332	569	1	§	§	PROPN
ftr-332	569	2	1.263(a)-3t(g	1.263(a)-3t(g	NUM
ftr-332	569	3	)	)	PUNCT
ftr-332	569	4	provides	provide	VERB
ftr-332	569	5	a	a	DET
ftr-332	569	6	safe	safe	ADJ
ftr-332	569	7	harbor	harbor	NOUN
ftr-332	569	8	from	from	ADP
ftr-332	569	9	the	the	DET
ftr-332	569	10	capitalization	capitalization	NOUN
ftr-332	569	11	requirement	requirement	NOUN
ftr-332	569	12	for	for	ADP
ftr-332	569	13	―the	―the	DET
ftr-332	569	14	recurring	recur	VERB
ftr-332	569	15	activities	activity	NOUN
ftr-332	569	16	that	that	PRON
ftr-332	569	17	a	a	DET
ftr-332	569	18	taxpayer	taxpayer	NOUN
ftr-332	569	19	expects	expect	VERB
ftr-332	569	20	to	to	PART
ftr-332	569	21	perform	perform	VERB
ftr-332	569	22	as	as	ADP
ftr-332	569	23	a	a	DET
ftr-332	569	24	result	result	NOUN
ftr-332	569	25	of	of	ADP
ftr-332	569	26	the	the	DET
ftr-332	569	27	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	569	28	use	use	NOUN
ftr-332	569	29	of	of	ADP
ftr-332	569	30	the	the	DET
ftr-332	569	31	unit	unit	NOUN
ftr-332	569	32	of	of	ADP
ftr-332	569	33	property	property	NOUN
ftr-332	569	34	to	to	PART
ftr-332	569	35	keep	keep	VERB
ftr-332	569	36	the	the	DET
ftr-332	569	37	unit	unit	NOUN
ftr-332	569	38	of	of	ADP
ftr-332	569	39	property	property	NOUN
ftr-332	569	40	in	in	ADP
ftr-332	569	41	its	its	PRON
ftr-332	569	42	ordinarily	ordinarily	ADV
ftr-332	569	43	efficient	efficient	ADJ
ftr-332	569	44	operating	operating	NOUN
ftr-332	569	45	condition.‖	condition.‖	NOUN
ftr-332	569	46	the	the	DET
ftr-332	569	47	safe	safe	ADJ
ftr-332	569	48	harbor	harbor	NOUN
ftr-332	569	49	applies	apply	VERB
ftr-332	569	50	to	to	ADP
ftr-332	569	51	activities	activity	NOUN
ftr-332	569	52	that	that	SCONJ
ftr-332	569	53	the	the	DET
ftr-332	569	54	taxpayer	taxpayer	NOUN
ftr-332	569	55	reasonably	reasonably	ADV
ftr-332	569	56	expects	expect	VERB
ftr-332	569	57	to	to	PART
ftr-332	569	58	perform	perform	VERB
ftr-332	569	59	more	more	ADJ
ftr-332	569	60	than	than	ADP
ftr-332	569	61	once	once	ADV
ftr-332	569	62	during	during	ADP
ftr-332	569	63	the	the	DET
ftr-332	569	64	class	class	NOUN
ftr-332	569	65	life	life	NOUN
ftr-332	569	66	of	of	ADP
ftr-332	569	67	the	the	DET
ftr-332	569	68	property	property	NOUN
ftr-332	569	69	,	,	PUNCT
ftr-332	569	70	as	as	SCONJ
ftr-332	569	71	determined	determine	VERB
ftr-332	569	72	under	under	ADP
ftr-332	569	73	the	the	DET
ftr-332	569	74	macrs	macrs	NOUN
ftr-332	569	75	alternative	alternative	ADJ
ftr-332	569	76	depreciation	depreciation	NOUN
ftr-332	569	77	schedule	schedule	NOUN
ftr-332	569	78	of	of	ADP
ftr-332	569	79	§	§	PROPN
ftr-332	569	80	168(g	168(g	PROPN
ftr-332	569	81	)	)	PUNCT
ftr-332	569	82	.	.	PUNCT
ftr-332	570	1	routine	routine	ADJ
ftr-332	570	2	maintenance	maintenance	NOUN
ftr-332	570	3	includes	include	VERB
ftr-332	570	4	maintenance	maintenance	NOUN
ftr-332	570	5	with	with	ADP
ftr-332	570	6	respect	respect	NOUN
ftr-332	570	7	to	to	ADP
ftr-332	570	8	and	and	CCONJ
ftr-332	570	9	the	the	DET
ftr-332	570	10	use	use	NOUN
ftr-332	570	11	of	of	ADP
ftr-332	570	12	rotable	rotable	ADJ
ftr-332	570	13	spare	spare	ADJ
ftr-332	570	14	parts	part	NOUN
ftr-332	570	15	.	.	PUNCT
ftr-332	571	1	routine	routine	ADJ
ftr-332	571	2	maintenance	maintenance	NOUN
ftr-332	571	3	excludes	exclude	NOUN
ftr-332	571	4	activities	activity	NOUN
ftr-332	571	5	that	that	PRON
ftr-332	571	6	follow	follow	VERB
ftr-332	571	7	a	a	DET
ftr-332	571	8	basis	basis	NOUN
ftr-332	571	9	recovery	recovery	NOUN
ftr-332	571	10	event	event	NOUN
ftr-332	571	11	similar	similar	ADJ
ftr-332	571	12	to	to	ADP
ftr-332	571	13	the	the	DET
ftr-332	571	14	items	item	NOUN
ftr-332	571	15	that	that	PRON
ftr-332	571	16	are	be	AUX
ftr-332	571	17	described	describe	VERB
ftr-332	571	18	as	as	ADP
ftr-332	571	19	restorations	restoration	NOUN
ftr-332	571	20	.	.	PUNCT
ftr-332	572	1	208	208	NUM
ftr-332	572	2	florida	florida	PROPN
ftr-332	572	3	tax	tax	NOUN
ftr-332	572	4	review	review	NOUN
ftr-332	572	5	[	[	X
ftr-332	572	6	vol	vol	NOUN
ftr-332	572	7	.	.	PUNCT
ftr-332	573	1	12:5	12:5	NUM
ftr-332	573	2			PRON
ftr-332	573	3	repairs	repair	NOUN
ftr-332	573	4	.	.	PUNCT
ftr-332	574	1	temp	temp	NOUN
ftr-332	574	2	.	.	PUNCT
ftr-332	575	1	reg	reg	PROPN
ftr-332	575	2	.	.	PUNCT
ftr-332	576	1	§	§	PROPN
ftr-332	576	2	1.162	1.162	NUM
ftr-332	576	3	-	-	SYM
ftr-332	576	4	4	4	NUM
ftr-332	576	5	t	t	NOUN
ftr-332	576	6	allows	allow	VERB
ftr-332	576	7	as	as	ADP
ftr-332	576	8	a	a	DET
ftr-332	576	9	deductible	deductible	ADJ
ftr-332	576	10	repair	repair	NOUN
ftr-332	576	11	expense	expense	NOUN
ftr-332	576	12	any	any	DET
ftr-332	576	13	costs	cost	NOUN
ftr-332	576	14	that	that	PRON
ftr-332	576	15	are	be	AUX
ftr-332	576	16	not	not	PART
ftr-332	576	17	required	require	VERB
ftr-332	576	18	to	to	PART
ftr-332	576	19	be	be	AUX
ftr-332	576	20	capitalized	capitalize	VERB
ftr-332	576	21	under	under	ADP
ftr-332	576	22	temp	temp	NOUN
ftr-332	576	23	.	.	PUNCT
ftr-332	577	1	reg	reg	NOUN
ftr-332	577	2	.	.	PUNCT
ftr-332	578	1	§	§	PROPN
ftr-332	578	2	1.263(a)-3	1.263(a)-3	NUM
ftr-332	578	3	t.	t.	NOUN
ftr-332	578	4			NOUN
ftr-332	578	5	repair	repair	NOUN
ftr-332	578	6	allowance	allowance	NOUN
ftr-332	578	7	.	.	PUNCT
ftr-332	579	1	the	the	DET
ftr-332	579	2	regulations	regulation	NOUN
ftr-332	579	3	do	do	AUX
ftr-332	579	4	not	not	PART
ftr-332	579	5	provide	provide	VERB
ftr-332	579	6	for	for	ADP
ftr-332	579	7	a	a	DET
ftr-332	579	8	repair	repair	NOUN
ftr-332	579	9	allowance	allowance	NOUN
ftr-332	579	10	,	,	PUNCT
ftr-332	579	11	but	but	CCONJ
ftr-332	579	12	temp	temp	NOUN
ftr-332	579	13	.	.	PUNCT
ftr-332	580	1	reg	reg	PROPN
ftr-332	580	2	.	.	PUNCT
ftr-332	581	1	§	§	PROPN
ftr-332	581	2	1.263(a)-3t(l	1.263(a)-3t(l	PROPN
ftr-332	581	3	)	)	PUNCT
ftr-332	581	4	permits	permit	VERB
ftr-332	581	5	taxpayers	taxpayer	NOUN
ftr-332	581	6	to	to	PART
ftr-332	581	7	use	use	VERB
ftr-332	581	8	a	a	DET
ftr-332	581	9	repair	repair	NOUN
ftr-332	581	10	allowance	allowance	NOUN
ftr-332	581	11	method	method	NOUN
ftr-332	581	12	that	that	PRON
ftr-332	581	13	is	be	AUX
ftr-332	581	14	authorized	authorize	VERB
ftr-332	581	15	by	by	ADP
ftr-332	581	16	published	publish	VERB
ftr-332	581	17	guidance	guidance	NOUN
ftr-332	581	18	in	in	ADP
ftr-332	581	19	the	the	DET
ftr-332	581	20	federal	federal	ADJ
ftr-332	581	21	register	register	NOUN
ftr-332	581	22	or	or	CCONJ
ftr-332	581	23	the	the	DET
ftr-332	581	24	internal	internal	ADJ
ftr-332	581	25	revenue	revenue	NOUN
ftr-332	581	26	bulletin	bulletin	NOUN
ftr-332	581	27	,	,	PUNCT
ftr-332	581	28	suggesting	suggest	VERB
ftr-332	581	29	that	that	SCONJ
ftr-332	581	30	such	such	ADJ
ftr-332	581	31	rules	rule	NOUN
ftr-332	581	32	will	will	AUX
ftr-332	581	33	be	be	AUX
ftr-332	581	34	forthcoming	forthcoming	ADJ
ftr-332	581	35	.	.	PUNCT
ftr-332	582	1			PRON
ftr-332	582	2	examples	example	NOUN
ftr-332	582	3	.	.	PUNCT
ftr-332	583	1	the	the	DET
ftr-332	583	2	regulations	regulation	NOUN
ftr-332	583	3	are	be	AUX
ftr-332	583	4	full	full	ADJ
ftr-332	583	5	of	of	ADP
ftr-332	583	6	examples	example	NOUN
ftr-332	583	7	that	that	PRON
ftr-332	583	8	seem	seem	VERB
ftr-332	583	9	to	to	PART
ftr-332	583	10	cover	cover	VERB
ftr-332	583	11	most	most	ADJ
ftr-332	583	12	of	of	ADP
ftr-332	583	13	the	the	DET
ftr-332	583	14	litigated	litigate	VERB
ftr-332	583	15	cases	case	NOUN
ftr-332	583	16	and	and	CCONJ
ftr-332	583	17	rulings	ruling	NOUN
ftr-332	583	18	addressing	address	VERB
ftr-332	583	19	capitalization	capitalization	NOUN
ftr-332	583	20	versus	versus	ADP
ftr-332	583	21	repair	repair	NOUN
ftr-332	583	22	.	.	PUNCT
ftr-332	584	1	the	the	DET
ftr-332	584	2	examples	example	NOUN
ftr-332	584	3	are	be	AUX
ftr-332	584	4	necessary	necessary	ADJ
ftr-332	584	5	to	to	PART
ftr-332	584	6	understand	understand	VERB
ftr-332	584	7	the	the	DET
ftr-332	584	8	substantive	substantive	ADJ
ftr-332	584	9	provisions	provision	NOUN
ftr-332	584	10	,	,	PUNCT
ftr-332	584	11	which	which	PRON
ftr-332	584	12	,	,	PUNCT
ftr-332	584	13	although	although	SCONJ
ftr-332	584	14	intended	intend	VERB
ftr-332	584	15	to	to	PART
ftr-332	584	16	provide	provide	VERB
ftr-332	584	17	clarity	clarity	NOUN
ftr-332	584	18	,	,	PUNCT
ftr-332	584	19	are	be	AUX
ftr-332	584	20	not	not	PART
ftr-332	584	21	so	so	ADV
ftr-332	584	22	clearly	clearly	ADV
ftr-332	584	23	applied	apply	VERB
ftr-332	584	24	.	.	PUNCT
ftr-332	585	1	c.	c.	PROPN
ftr-332	585	2	reasonable	reasonable	ADJ
ftr-332	585	3	compensation	compensation	PROPN
ftr-332	585	4	1	1	NUM
ftr-332	585	5	.	.	PUNCT
ftr-332	586	1	every	every	DET
ftr-332	586	2	time	time	NOUN
ftr-332	586	3	a	a	DET
ftr-332	586	4	reasonable	reasonable	ADJ
ftr-332	586	5	compensation	compensation	NOUN
ftr-332	586	6	case	case	NOUN
ftr-332	586	7	is	be	AUX
ftr-332	586	8	appealable	appealable	ADJ
ftr-332	586	9	to	to	ADP
ftr-332	586	10	the	the	DET
ftr-332	586	11	seventh	seventh	ADJ
ftr-332	586	12	circuit	circuit	NOUN
ftr-332	586	13	,	,	PUNCT
ftr-332	586	14	it	it	PRON
ftr-332	586	15	seems	seem	VERB
ftr-332	586	16	that	that	SCONJ
ftr-332	586	17	whoever	whoever	PRON
ftr-332	586	18	the	the	DET
ftr-332	586	19	judge	judge	NOUN
ftr-332	586	20	is	be	AUX
ftr-332	586	21	,	,	PUNCT
ftr-332	586	22	after	after	ADP
ftr-332	586	23	doing	do	VERB
ftr-332	586	24	the	the	DET
ftr-332	586	25	exacto	exacto	NOUN
ftr-332	586	26	spring	spring	NOUN
ftr-332	586	27	bit	bit	NOUN
ftr-332	586	28	to	to	PART
ftr-332	586	29	satisfy	satisfy	VERB
ftr-332	586	30	judge	judge	NOUN
ftr-332	586	31	posner	posner	NOUN
ftr-332	586	32	,	,	PUNCT
ftr-332	586	33	he	he	PRON
ftr-332	586	34	or	or	CCONJ
ftr-332	586	35	she	she	PRON
ftr-332	586	36	adds	add	VERB
ftr-332	586	37	something	something	PRON
ftr-332	586	38	like	like	ADP
ftr-332	586	39	,	,	PUNCT
ftr-332	586	40	―and	―and	PROPN
ftr-332	586	41	in	in	ADP
ftr-332	586	42	any	any	DET
ftr-332	586	43	event	event	NOUN
ftr-332	586	44	it	it	PRON
ftr-332	586	45	was	be	AUX
ftr-332	586	46	n’t	not	PART
ftr-332	586	47	deductible	deductible	ADJ
ftr-332	586	48	because	because	SCONJ
ftr-332	586	49	it	it	PRON
ftr-332	586	50	was	be	AUX
ftr-332	586	51	n’t	not	PART
ftr-332	586	52	intended	intend	VERB
ftr-332	586	53	to	to	PART
ftr-332	586	54	be	be	AUX
ftr-332	586	55	compensation.‖	compensation.‖	PRON
ftr-332	586	56	mulcahy	mulcahy	PROPN
ftr-332	586	57	,	,	PUNCT
ftr-332	586	58	pauritsch	pauritsch	VERB
ftr-332	586	59	,	,	PUNCT
ftr-332	586	60	salvador	salvador	PROPN
ftr-332	586	61	&	&	CCONJ
ftr-332	586	62	co.	co.	PROPN
ftr-332	587	1	v.	v.	PROPN
ftr-332	587	2	commissioner	commissioner	PROPN
ftr-332	587	3	,	,	PUNCT
ftr-332	587	4	t.c	t.c	PROPN
ftr-332	587	5	.	.	PROPN
ftr-332	587	6	memo	memo	NOUN
ftr-332	587	7	.	.	PUNCT
ftr-332	588	1	2011	2011	NUM
ftr-332	588	2	-	-	SYM
ftr-332	588	3	74	74	NUM
ftr-332	588	4	(	(	PUNCT
ftr-332	588	5	3/31/11	3/31/11	NUM
ftr-332	588	6	)	)	PUNCT
ftr-332	588	7	.	.	PUNCT
ftr-332	589	1	the	the	DET
ftr-332	589	2	taxpayer	taxpayer	NOUN
ftr-332	589	3	,	,	PUNCT
ftr-332	589	4	an	an	DET
ftr-332	589	5	accounting	accounting	NOUN
ftr-332	589	6	and	and	CCONJ
ftr-332	589	7	consulting	consulting	NOUN
ftr-332	589	8	firm	firm	NOUN
ftr-332	589	9	operating	operate	VERB
ftr-332	589	10	as	as	ADP
ftr-332	589	11	a	a	DET
ftr-332	589	12	c	c	NOUN
ftr-332	589	13	corporation	corporation	NOUN
ftr-332	589	14	,	,	PUNCT
ftr-332	589	15	made	make	VERB
ftr-332	589	16	payments	payment	NOUN
ftr-332	589	17	to	to	ADP
ftr-332	589	18	three	three	NUM
ftr-332	589	19	related	related	ADJ
ftr-332	589	20	entities	entity	NOUN
ftr-332	589	21	owned	own	VERB
ftr-332	589	22	by	by	ADP
ftr-332	589	23	the	the	DET
ftr-332	589	24	three	three	NUM
ftr-332	589	25	named	name	VERB
ftr-332	589	26	principals	principal	NOUN
ftr-332	589	27	of	of	ADP
ftr-332	589	28	the	the	DET
ftr-332	589	29	corporation	corporation	NOUN
ftr-332	589	30	that	that	PRON
ftr-332	589	31	essentially	essentially	ADV
ftr-332	589	32	resulted	result	VERB
ftr-332	589	33	in	in	ADP
ftr-332	589	34	zeroing	zero	VERB
ftr-332	589	35	out	out	ADP
ftr-332	589	36	the	the	DET
ftr-332	589	37	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	589	38	income	income	NOUN
ftr-332	589	39	for	for	ADP
ftr-332	589	40	the	the	DET
ftr-332	589	41	year	year	NOUN
ftr-332	589	42	.	.	PUNCT
ftr-332	590	1	the	the	DET
ftr-332	590	2	related	related	ADJ
ftr-332	590	3	entities	entity	NOUN
ftr-332	590	4	performed	perform	VERB
ftr-332	590	5	no	no	DET
ftr-332	590	6	services	service	NOUN
ftr-332	590	7	for	for	ADP
ftr-332	590	8	the	the	DET
ftr-332	590	9	taxpayer	taxpayer	NOUN
ftr-332	590	10	,	,	PUNCT
ftr-332	590	11	and	and	CCONJ
ftr-332	590	12	at	at	ADP
ftr-332	590	13	trial	trial	NOUN
ftr-332	590	14	the	the	DET
ftr-332	590	15	taxpayer	taxpayer	NOUN
ftr-332	590	16	claimed	claim	VERB
ftr-332	590	17	that	that	SCONJ
ftr-332	590	18	the	the	DET
ftr-332	590	19	payments	payment	NOUN
ftr-332	590	20	were	be	AUX
ftr-332	590	21	deductible	deductible	ADJ
ftr-332	590	22	as	as	ADP
ftr-332	590	23	compensation	compensation	NOUN
ftr-332	590	24	to	to	ADP
ftr-332	590	25	the	the	DET
ftr-332	590	26	named	name	VERB
ftr-332	590	27	principals	principal	NOUN
ftr-332	590	28	,	,	PUNCT
ftr-332	590	29	who	who	PRON
ftr-332	590	30	did	do	AUX
ftr-332	590	31	perform	perform	VERB
ftr-332	590	32	services	service	NOUN
ftr-332	590	33	for	for	ADP
ftr-332	590	34	the	the	DET
ftr-332	590	35	taxpayer	taxpayer	NOUN
ftr-332	590	36	.	.	PUNCT
ftr-332	591	1	the	the	DET
ftr-332	591	2	court	court	NOUN
ftr-332	591	3	(	(	PUNCT
ftr-332	591	4	judge	judge	PROPN
ftr-332	591	5	morrison	morrison	PROPN
ftr-332	591	6	)	)	PUNCT
ftr-332	591	7	held	hold	VERB
ftr-332	591	8	that	that	SCONJ
ftr-332	591	9	even	even	ADV
ftr-332	591	10	if	if	SCONJ
ftr-332	591	11	the	the	DET
ftr-332	591	12	payments	payment	NOUN
ftr-332	591	13	were	be	AUX
ftr-332	591	14	viewed	view	VERB
ftr-332	591	15	as	as	ADP
ftr-332	591	16	compensation	compensation	NOUN
ftr-332	591	17	to	to	ADP
ftr-332	591	18	the	the	DET
ftr-332	591	19	named	name	VERB
ftr-332	591	20	principals	principal	NOUN
ftr-332	591	21	,	,	PUNCT
ftr-332	591	22	the	the	DET
ftr-332	591	23	payments	payment	NOUN
ftr-332	591	24	were	be	AUX
ftr-332	591	25	not	not	PART
ftr-332	591	26	deductible	deductible	ADJ
ftr-332	591	27	.	.	PUNCT
ftr-332	592	1	applying	apply	VERB
ftr-332	592	2	the	the	DET
ftr-332	592	3	―hypothetical	―hypothetical	ADJ
ftr-332	592	4	independent	independent	ADJ
ftr-332	592	5	investor‖	investor‖	PROPN
ftr-332	592	6	test	test	NOUN
ftr-332	592	7	of	of	ADP
ftr-332	592	8	exacto	exacto	PROPN
ftr-332	592	9	spring	spring	PROPN
ftr-332	592	10	corp	corp	PROPN
ftr-332	592	11	.	.	PROPN
ftr-332	593	1	v.	v.	PROPN
ftr-332	593	2	commissioner	commissioner	PROPN
ftr-332	593	3	,	,	PUNCT
ftr-332	593	4	196	196	NUM
ftr-332	593	5	f.3d	f.3d	NUM
ftr-332	593	6	833	833	NUM
ftr-332	593	7	(	(	PUNCT
ftr-332	593	8	7th	7th	ADJ
ftr-332	593	9	cir	cir	NOUN
ftr-332	593	10	.	.	PUNCT
ftr-332	593	11	1999	1999	NUM
ftr-332	593	12	)	)	PUNCT
ftr-332	594	1	,	,	PUNCT
ftr-332	594	2	because	because	SCONJ
ftr-332	594	3	the	the	DET
ftr-332	594	4	case	case	NOUN
ftr-332	594	5	was	be	AUX
ftr-332	594	6	appealable	appealable	ADJ
ftr-332	594	7	to	to	ADP
ftr-332	594	8	the	the	DET
ftr-332	594	9	seventh	seventh	ADJ
ftr-332	594	10	circuit	circuit	NOUN
ftr-332	594	11	,	,	PUNCT
ftr-332	594	12	judge	judge	PROPN
ftr-332	594	13	morrison	morrison	PROPN
ftr-332	594	14	found	find	VERB
ftr-332	594	15	that	that	SCONJ
ftr-332	594	16	the	the	DET
ftr-332	594	17	rate	rate	NOUN
ftr-332	594	18	of	of	ADP
ftr-332	594	19	return	return	NOUN
ftr-332	594	20	on	on	ADP
ftr-332	594	21	the	the	DET
ftr-332	594	22	firm‘s	firm‘s	PROPN
ftr-332	594	23	equity	equity	NOUN
ftr-332	594	24	was	be	AUX
ftr-332	594	25	―too	―too	ADV
ftr-332	594	26	low	low	ADJ
ftr-332	594	27	to	to	PART
ftr-332	594	28	create	create	VERB
ftr-332	594	29	a	a	DET
ftr-332	594	30	presumption	presumption	NOUN
ftr-332	594	31	that	that	SCONJ
ftr-332	594	32	the	the	DET
ftr-332	594	33	amounts	amount	NOUN
ftr-332	594	34	claimed	claim	VERB
ftr-332	594	35	as	as	ADP
ftr-332	594	36	‗consulting	‗consulte	VERB
ftr-332	594	37	fees	fee	NOUN
ftr-332	594	38	‘	'	PUNCT
ftr-332	594	39	were	be	AUX
ftr-332	594	40	reasonable	reasonable	ADJ
ftr-332	594	41	compensation	compensation	NOUN
ftr-332	594	42	for	for	ADP
ftr-332	594	43	the	the	DET
ftr-332	594	44	[	[	NOUN
ftr-332	594	45	principals	principal	NOUN
ftr-332	594	46	‘	'	PUNCT
ftr-332	594	47	]	]	PUNCT
ftr-332	594	48	services.‖	services.‖	NOUN
ftr-332	594	49	because	because	SCONJ
ftr-332	594	50	the	the	DET
ftr-332	594	51	taxpayer	taxpayer	NOUN
ftr-332	594	52	presented	present	VERB
ftr-332	594	53	no	no	DET
ftr-332	594	54	other	other	ADJ
ftr-332	594	55	relevant	relevant	ADJ
ftr-332	594	56	evidence	evidence	NOUN
ftr-332	594	57	that	that	SCONJ
ftr-332	594	58	the	the	DET
ftr-332	594	59	payments	payment	NOUN
ftr-332	594	60	were	be	AUX
ftr-332	594	61	reasonable	reasonable	ADJ
ftr-332	594	62	in	in	ADP
ftr-332	594	63	amount	amount	NOUN
ftr-332	594	64	,	,	PUNCT
ftr-332	594	65	the	the	DET
ftr-332	594	66	deduction	deduction	NOUN
ftr-332	594	67	was	be	AUX
ftr-332	594	68	disallowed	disallow	VERB
ftr-332	594	69	.	.	PUNCT
ftr-332	595	1	judge	judge	PROPN
ftr-332	595	2	morrison	morrison	PROPN
ftr-332	595	3	added	add	VERB
ftr-332	595	4	that	that	SCONJ
ftr-332	595	5	besides	besides	SCONJ
ftr-332	595	6	being	be	AUX
ftr-332	595	7	reasonable	reasonable	ADJ
ftr-332	595	8	in	in	ADP
ftr-332	595	9	amount	amount	NOUN
ftr-332	595	10	,	,	PUNCT
ftr-332	595	11	to	to	PART
ftr-332	595	12	be	be	AUX
ftr-332	595	13	deductible	deductible	ADJ
ftr-332	595	14	the	the	DET
ftr-332	595	15	payment	payment	NOUN
ftr-332	595	16	must	must	AUX
ftr-332	595	17	be	be	AUX
ftr-332	595	18	intended	intend	VERB
ftr-332	595	19	to	to	PART
ftr-332	595	20	be	be	AUX
ftr-332	595	21	compensation	compensation	NOUN
ftr-332	595	22	,	,	PUNCT
ftr-332	595	23	and	and	CCONJ
ftr-332	595	24	the	the	DET
ftr-332	595	25	payments	payment	NOUN
ftr-332	595	26	in	in	ADP
ftr-332	595	27	question	question	NOUN
ftr-332	595	28	were	be	AUX
ftr-332	595	29	not	not	PART
ftr-332	595	30	intended	intend	VERB
ftr-332	595	31	to	to	PART
ftr-332	595	32	be	be	AUX
ftr-332	595	33	compensation	compensation	NOUN
ftr-332	595	34	.	.	PUNCT
ftr-332	596	1	[	[	X
ftr-332	596	2	the	the	DET
ftr-332	596	3	firm	firm	NOUN
ftr-332	596	4	]	]	PUNCT
ftr-332	596	5	intended	intend	VERB
ftr-332	596	6	for	for	ADP
ftr-332	596	7	the	the	DET
ftr-332	596	8	payments	payment	NOUN
ftr-332	596	9	to	to	ADP
ftr-332	596	10	the	the	DET
ftr-332	596	11	related	relate	VERB
ftr-332	596	12	entities	entity	NOUN
ftr-332	596	13	to	to	PART
ftr-332	596	14	distribute	distribute	VERB
ftr-332	596	15	profits	profit	NOUN
ftr-332	596	16	,	,	PUNCT
ftr-332	596	17	not	not	PART
ftr-332	596	18	to	to	PART
ftr-332	596	19	compensate	compensate	VERB
ftr-332	596	20	for	for	ADP
ftr-332	596	21	services	service	NOUN
ftr-332	596	22	.	.	PUNCT
ftr-332	596	23	...	...	PUNCT
ftr-332	597	1	salvador	salvador	PROPN
ftr-332	597	2	chose	choose	VERB
ftr-332	597	3	the	the	DET
ftr-332	597	4	amount	amount	NOUN
ftr-332	597	5	to	to	PART
ftr-332	597	6	pay	pay	VERB
ftr-332	597	7	each	each	DET
ftr-332	597	8	year	year	NOUN
ftr-332	597	9	so	so	SCONJ
ftr-332	597	10	that	that	SCONJ
ftr-332	597	11	the	the	DET
ftr-332	597	12	payments	payment	NOUN
ftr-332	597	13	distributed	distribute	VERB
ftr-332	597	14	all	all	PRON
ftr-332	597	15	(	(	PUNCT
ftr-332	597	16	or	or	CCONJ
ftr-332	597	17	nearly	nearly	ADV
ftr-332	597	18	all	all	PRON
ftr-332	597	19	)	)	PUNCT
ftr-332	597	20	accumulated	accumulate	VERB
ftr-332	597	21	profit	profit	NOUN
ftr-332	597	22	2012	2012	NUM
ftr-332	597	23	]	]	PUNCT
ftr-332	597	24	recent	recent	ADJ
ftr-332	597	25	developments	development	NOUN
ftr-332	597	26	in	in	ADP
ftr-332	597	27	federal	federal	ADJ
ftr-332	597	28	income	income	NOUN
ftr-332	597	29	taxation	taxation	NOUN
ftr-332	597	30	209	209	NUM
ftr-332	597	31	for	for	ADP
ftr-332	597	32	the	the	DET
ftr-332	597	33	year	year	NOUN
ftr-332	597	34	.	.	PUNCT
ftr-332	598	1	he	he	PRON
ftr-332	598	2	did	do	VERB
ftr-332	598	3	this	this	PRON
ftr-332	598	4	for	for	ADP
ftr-332	598	5	tax	tax	NOUN
ftr-332	598	6	planning	planning	NOUN
ftr-332	598	7	purposes	purpose	NOUN
ftr-332	598	8	.	.	PUNCT
ftr-332	599	1	each	each	DET
ftr-332	599	2	[	[	X
ftr-332	599	3	principal‘s	principal‘s	X
ftr-332	599	4	]	]	X
ftr-332	599	5	percentage	percentage	NOUN
ftr-332	599	6	of	of	ADP
ftr-332	599	7	the	the	DET
ftr-332	599	8	payments	payment	NOUN
ftr-332	599	9	to	to	ADP
ftr-332	599	10	the	the	DET
ftr-332	599	11	related	related	ADJ
ftr-332	599	12	entities	entity	NOUN
ftr-332	599	13	was	be	AUX
ftr-332	599	14	tied	tie	VERB
ftr-332	599	15	to	to	ADP
ftr-332	599	16	hours	hour	NOUN
ftr-332	599	17	worked	work	VERB
ftr-332	599	18	,	,	PUNCT
ftr-332	599	19	but	but	CCONJ
ftr-332	599	20	the	the	DET
ftr-332	599	21	firm‘s	firm‘s	PROPN
ftr-332	599	22	intent	intent	NOUN
ftr-332	599	23	in	in	ADP
ftr-332	599	24	making	make	VERB
ftr-332	599	25	the	the	DET
ftr-332	599	26	payments	payment	NOUN
ftr-332	599	27	was	be	AUX
ftr-332	599	28	to	to	PART
ftr-332	599	29	eliminate	eliminate	VERB
ftr-332	599	30	all	all	DET
ftr-332	599	31	taxable	taxable	ADJ
ftr-332	599	32	income	income	NOUN
ftr-332	599	33	.	.	PUNCT
ftr-332	600	1	the	the	DET
ftr-332	600	2	firm	firm	NOUN
ftr-332	600	3	did	do	AUX
ftr-332	600	4	not	not	PART
ftr-332	600	5	intend	intend	VERB
ftr-332	600	6	to	to	PART
ftr-332	600	7	compensate	compensate	VERB
ftr-332	600	8	for	for	ADP
ftr-332	600	9	services	service	NOUN
ftr-332	600	10	.	.	PUNCT
ftr-332	601	1			NOUN
ftr-332	601	2	accuracy	accuracy	NOUN
ftr-332	601	3	related	relate	VERB
ftr-332	601	4	penalties	penalty	NOUN
ftr-332	601	5	were	be	AUX
ftr-332	601	6	upheld	uphold	VERB
ftr-332	601	7	,	,	PUNCT
ftr-332	601	8	with	with	ADP
ftr-332	601	9	judge	judge	PROPN
ftr-332	601	10	morrison	morrison	PROPN
ftr-332	601	11	taking	take	VERB
ftr-332	601	12	special	special	ADJ
ftr-332	601	13	note	note	NOUN
ftr-332	601	14	of	of	ADP
ftr-332	601	15	the	the	DET
ftr-332	601	16	fact	fact	NOUN
ftr-332	601	17	that	that	SCONJ
ftr-332	601	18	the	the	DET
ftr-332	601	19	taxpayer	taxpayer	NOUN
ftr-332	601	20	was	be	AUX
ftr-332	601	21	an	an	DET
ftr-332	601	22	accounting	accounting	NOUN
ftr-332	601	23	firm	firm	NOUN
ftr-332	601	24	.	.	PUNCT
ftr-332	602	1	2	2	X
ftr-332	602	2	.	.	X
ftr-332	602	3	non	non	ADJ
ftr-332	602	4	-	-	ADJ
ftr-332	602	5	limit	limit	ADJ
ftr-332	602	6	limitations	limitation	NOUN
ftr-332	602	7	on	on	ADP
ftr-332	602	8	excessive	excessive	ADJ
ftr-332	602	9	compensation	compensation	NOUN
ftr-332	602	10	to	to	ADP
ftr-332	602	11	corporate	corporate	ADJ
ftr-332	602	12	officers	officer	NOUN
ftr-332	602	13	.	.	PUNCT
ftr-332	603	1	reg-137125	reg-137125	NOUN
ftr-332	603	2	-	-	PUNCT
ftr-332	603	3	08	08	NUM
ftr-332	603	4	,	,	PUNCT
ftr-332	603	5	certain	certain	ADJ
ftr-332	603	6	employee	employee	NOUN
ftr-332	603	7	remuneration	remuneration	NOUN
ftr-332	603	8	in	in	ADP
ftr-332	603	9	excess	excess	NOUN
ftr-332	603	10	of	of	ADP
ftr-332	603	11	$	$	SYM
ftr-332	603	12	1,000,000	1,000,000	NUM
ftr-332	603	13	under	under	ADP
ftr-332	603	14	internal	internal	ADJ
ftr-332	603	15	revenue	revenue	NOUN
ftr-332	603	16	code	code	NOUN
ftr-332	603	17	section	section	NOUN
ftr-332	603	18	162(m	162(m	NUM
ftr-332	603	19	)	)	PUNCT
ftr-332	603	20	,	,	PUNCT
ftr-332	603	21	76	76	NUM
ftr-332	603	22	f.r	f.r	NOUN
ftr-332	603	23	.	.	NOUN
ftr-332	603	24	37034	37034	NUM
ftr-332	603	25	(	(	PUNCT
ftr-332	603	26	6/24/11	6/24/11	NUM
ftr-332	603	27	)	)	PUNCT
ftr-332	603	28	.	.	PUNCT
ftr-332	604	1	section	section	NOUN
ftr-332	604	2	162(m	162(m	NUM
ftr-332	604	3	)	)	PUNCT
ftr-332	604	4	limits	limit	VERB
ftr-332	604	5	deduction	deduction	NOUN
ftr-332	604	6	for	for	ADP
ftr-332	604	7	compensation	compensation	NOUN
ftr-332	604	8	to	to	PART
ftr-332	604	9	top	top	VERB
ftr-332	604	10	corporate	corporate	ADJ
ftr-332	604	11	officers	officer	NOUN
ftr-332	604	12	of	of	ADP
ftr-332	604	13	publicly	publicly	ADV
ftr-332	604	14	traded	trade	VERB
ftr-332	604	15	corporations	corporation	NOUN
ftr-332	604	16	to	to	ADP
ftr-332	604	17	$	$	SYM
ftr-332	604	18	1	1	NUM
ftr-332	604	19	million	million	NUM
ftr-332	604	20	with	with	ADP
ftr-332	604	21	an	an	DET
ftr-332	604	22	exception	exception	NOUN
ftr-332	604	23	to	to	ADP
ftr-332	604	24	performance	performance	NOUN
ftr-332	604	25	based	base	VERB
ftr-332	604	26	compensation	compensation	NOUN
ftr-332	604	27	attributable	attributable	ADJ
ftr-332	604	28	to	to	ADP
ftr-332	604	29	stock	stock	NOUN
ftr-332	604	30	options	option	NOUN
ftr-332	604	31	and	and	CCONJ
ftr-332	604	32	stock	stock	NOUN
ftr-332	604	33	appreciation	appreciation	NOUN
ftr-332	604	34	rights	right	NOUN
ftr-332	604	35	.	.	PUNCT
ftr-332	605	1	proposed	propose	VERB
ftr-332	605	2	regulations	regulation	NOUN
ftr-332	605	3	§	§	PROPN
ftr-332	605	4	1.162	1.162	NUM
ftr-332	605	5	-	-	SYM
ftr-332	605	6	27(e)(2)(iv	27(e)(2)(iv	NUM
ftr-332	605	7	)	)	PUNCT
ftr-332	605	8	would	would	AUX
ftr-332	605	9	require	require	VERB
ftr-332	605	10	that	that	DET
ftr-332	605	11	performance	performance	NOUN
ftr-332	605	12	based	base	VERB
ftr-332	605	13	compensation	compensation	NOUN
ftr-332	605	14	plans	plan	NOUN
ftr-332	605	15	designate	designate	ADJ
ftr-332	605	16	the	the	DET
ftr-332	605	17	maximum	maximum	ADJ
ftr-332	605	18	number	number	NOUN
ftr-332	605	19	of	of	ADP
ftr-332	605	20	shares	share	NOUN
ftr-332	605	21	with	with	ADP
ftr-332	605	22	respect	respect	NOUN
ftr-332	605	23	to	to	ADP
ftr-332	605	24	which	which	PRON
ftr-332	605	25	options	option	NOUN
ftr-332	605	26	or	or	CCONJ
ftr-332	605	27	rights	right	NOUN
ftr-332	605	28	may	may	AUX
ftr-332	605	29	be	be	AUX
ftr-332	605	30	granted	grant	VERB
ftr-332	605	31	to	to	ADP
ftr-332	605	32	an	an	DET
ftr-332	605	33	individual	individual	ADJ
ftr-332	605	34	employee	employee	NOUN
ftr-332	605	35	during	during	ADP
ftr-332	605	36	a	a	DET
ftr-332	605	37	specified	specified	ADJ
ftr-332	605	38	period	period	NOUN
ftr-332	605	39	.	.	PUNCT
ftr-332	606	1	the	the	DET
ftr-332	606	2	preamble	preamble	NOUN
ftr-332	606	3	to	to	ADP
ftr-332	606	4	the	the	DET
ftr-332	606	5	proposed	propose	VERB
ftr-332	606	6	regulations	regulation	NOUN
ftr-332	606	7	indicates	indicate	VERB
ftr-332	606	8	that	that	SCONJ
ftr-332	606	9	the	the	DET
ftr-332	606	10	irs	irs	PROPN
ftr-332	606	11	rejects	reject	VERB
ftr-332	606	12	assertions	assertion	NOUN
ftr-332	606	13	that	that	SCONJ
ftr-332	606	14	specifying	specify	VERB
ftr-332	606	15	a	a	DET
ftr-332	606	16	limit	limit	NOUN
ftr-332	606	17	is	be	AUX
ftr-332	606	18	not	not	PART
ftr-332	606	19	necessary	necessary	ADJ
ftr-332	606	20	because	because	SCONJ
ftr-332	606	21	such	such	ADJ
ftr-332	606	22	plans	plan	NOUN
ftr-332	606	23	require	require	VERB
ftr-332	606	24	shareholder	shareholder	NOUN
ftr-332	606	25	approval	approval	NOUN
ftr-332	606	26	as	as	ADP
ftr-332	606	27	contrary	contrary	ADJ
ftr-332	606	28	to	to	ADP
ftr-332	606	29	its	its	PRON
ftr-332	606	30	interpretation	interpretation	NOUN
ftr-332	606	31	of	of	ADP
ftr-332	606	32	legislative	legislative	ADJ
ftr-332	606	33	history	history	NOUN
ftr-332	606	34	as	as	ADP
ftr-332	606	35	requiring	require	VERB
ftr-332	606	36	an	an	DET
ftr-332	606	37	objective	objective	ADJ
ftr-332	606	38	formula	formula	NOUN
ftr-332	606	39	for	for	ADP
ftr-332	606	40	determining	determine	VERB
ftr-332	606	41	the	the	DET
ftr-332	606	42	maximum	maximum	ADJ
ftr-332	606	43	amount	amount	NOUN
ftr-332	606	44	of	of	ADP
ftr-332	606	45	compensation	compensation	NOUN
ftr-332	606	46	an	an	DET
ftr-332	606	47	employee	employee	NOUN
ftr-332	606	48	could	could	AUX
ftr-332	606	49	receive	receive	VERB
ftr-332	606	50	if	if	SCONJ
ftr-332	606	51	the	the	DET
ftr-332	606	52	employee‘s	employee‘s	PROPN
ftr-332	606	53	performance	performance	NOUN
ftr-332	606	54	goal	goal	NOUN
ftr-332	606	55	is	be	AUX
ftr-332	606	56	met	meet	VERB
ftr-332	606	57	.	.	PUNCT
ftr-332	607	1	d.	d.	PROPN
ftr-332	607	2	miscellaneous	miscellaneous	ADJ
ftr-332	607	3	deductions	deduction	NOUN
ftr-332	607	4	1	1	NUM
ftr-332	607	5	.	.	X
ftr-332	607	6	standard	standard	ADJ
ftr-332	607	7	mileage	mileage	NOUN
ftr-332	607	8	rate	rate	NOUN
ftr-332	607	9	rules	rule	NOUN
ftr-332	607	10	published	publish	VERB
ftr-332	607	11	in	in	ADP
ftr-332	607	12	a	a	DET
ftr-332	607	13	revenue	revenue	NOUN
ftr-332	607	14	procedure	procedure	NOUN
ftr-332	607	15	while	while	SCONJ
ftr-332	607	16	the	the	DET
ftr-332	607	17	amounts	amount	NOUN
ftr-332	607	18	will	will	AUX
ftr-332	607	19	be	be	AUX
ftr-332	607	20	disclosed	disclose	VERB
ftr-332	607	21	in	in	ADP
ftr-332	607	22	a	a	DET
ftr-332	607	23	separate	separate	ADJ
ftr-332	607	24	notice	notice	NOUN
ftr-332	607	25	.	.	PUNCT
ftr-332	608	1	rev	rev	PROPN
ftr-332	608	2	.	.	PROPN
ftr-332	608	3	proc	proc	PROPN
ftr-332	608	4	.	.	PUNCT
ftr-332	609	1	2010	2010	NUM
ftr-332	609	2	-	-	SYM
ftr-332	609	3	51	51	NUM
ftr-332	609	4	,	,	PUNCT
ftr-332	609	5	2010	2010	NUM
ftr-332	609	6	-	-	SYM
ftr-332	609	7	51	51	NUM
ftr-332	609	8	i.r.b	i.r.b	NOUN
ftr-332	609	9	.	.	PUNCT
ftr-332	610	1	883	883	NUM
ftr-332	610	2	(	(	PUNCT
ftr-332	610	3	12/3/10	12/3/10	NUM
ftr-332	610	4	)	)	PUNCT
ftr-332	610	5	.	.	PUNCT
ftr-332	611	1	the	the	DET
ftr-332	611	2	irs	irs	PROPN
ftr-332	611	3	indicated	indicate	VERB
ftr-332	611	4	that	that	SCONJ
ftr-332	611	5	beginning	begin	VERB
ftr-332	611	6	in	in	ADP
ftr-332	611	7	2011	2011	NUM
ftr-332	611	8	it	it	PRON
ftr-332	611	9	will	will	AUX
ftr-332	611	10	publish	publish	VERB
ftr-332	611	11	mileage	mileage	NOUN
ftr-332	611	12	rates	rate	NOUN
ftr-332	611	13	in	in	ADP
ftr-332	611	14	a	a	DET
ftr-332	611	15	separate	separate	ADJ
ftr-332	611	16	annual	annual	ADJ
ftr-332	611	17	notice	notice	NOUN
ftr-332	611	18	.	.	PUNCT
ftr-332	612	1	the	the	DET
ftr-332	612	2	revenue	revenue	NOUN
ftr-332	612	3	procedure	procedure	NOUN
ftr-332	612	4	indicated	indicate	VERB
ftr-332	612	5	that	that	SCONJ
ftr-332	612	6	a	a	DET
ftr-332	612	7	taxpayer	taxpayer	NOUN
ftr-332	612	8	may	may	AUX
ftr-332	612	9	use	use	VERB
ftr-332	612	10	the	the	DET
ftr-332	612	11	business	business	NOUN
ftr-332	612	12	standard	standard	ADJ
ftr-332	612	13	mileage	mileage	NOUN
ftr-332	612	14	rate	rate	NOUN
ftr-332	612	15	to	to	PART
ftr-332	612	16	substantiate	substantiate	VERB
ftr-332	612	17	expenses	expense	NOUN
ftr-332	612	18	for	for	ADP
ftr-332	612	19	business	business	NOUN
ftr-332	612	20	use	use	NOUN
ftr-332	612	21	of	of	ADP
ftr-332	612	22	an	an	DET
ftr-332	612	23	automobile	automobile	NOUN
ftr-332	612	24	in	in	ADP
ftr-332	612	25	lieu	lieu	NOUN
ftr-332	612	26	of	of	ADP
ftr-332	612	27	fixed	fix	VERB
ftr-332	612	28	and	and	CCONJ
ftr-332	612	29	variable	variable	ADJ
ftr-332	612	30	costs	cost	NOUN
ftr-332	612	31	.	.	PUNCT
ftr-332	613	1	parking	parking	NOUN
ftr-332	613	2	fees	fee	NOUN
ftr-332	613	3	and	and	CCONJ
ftr-332	613	4	tolls	toll	NOUN
ftr-332	613	5	are	be	AUX
ftr-332	613	6	deductible	deductible	ADJ
ftr-332	613	7	as	as	ADP
ftr-332	613	8	separate	separate	ADJ
ftr-332	613	9	items	item	NOUN
ftr-332	613	10	.	.	PUNCT
ftr-332	614	1	the	the	DET
ftr-332	614	2	basis	basis	NOUN
ftr-332	614	3	of	of	ADP
ftr-332	614	4	an	an	DET
ftr-332	614	5	automobile	automobile	NOUN
ftr-332	614	6	used	use	VERB
ftr-332	614	7	for	for	ADP
ftr-332	614	8	business	business	NOUN
ftr-332	614	9	is	be	AUX
ftr-332	614	10	reduced	reduce	VERB
ftr-332	614	11	by	by	ADP
ftr-332	614	12	a	a	DET
ftr-332	614	13	per	per	ADP
ftr-332	614	14	-	-	PUNCT
ftr-332	614	15	mile	mile	NOUN
ftr-332	614	16	amount	amount	NOUN
ftr-332	614	17	published	publish	VERB
ftr-332	614	18	in	in	ADP
ftr-332	614	19	the	the	DET
ftr-332	614	20	annual	annual	ADJ
ftr-332	614	21	notice	notice	NOUN
ftr-332	614	22	.	.	PUNCT
ftr-332	615	1	separate	separate	ADJ
ftr-332	615	2	rates	rate	NOUN
ftr-332	615	3	are	be	AUX
ftr-332	615	4	provided	provide	VERB
ftr-332	615	5	both	both	CCONJ
ftr-332	615	6	for	for	ADP
ftr-332	615	7	charitable	charitable	ADJ
ftr-332	615	8	use	use	NOUN
ftr-332	615	9	of	of	ADP
ftr-332	615	10	an	an	DET
ftr-332	615	11	automobile	automobile	NOUN
ftr-332	615	12	and	and	CCONJ
ftr-332	615	13	medical	medical	ADJ
ftr-332	615	14	and	and	CCONJ
ftr-332	615	15	moving	move	VERB
ftr-332	615	16	use	use	NOUN
ftr-332	615	17	of	of	ADP
ftr-332	615	18	an	an	DET
ftr-332	615	19	automobile	automobile	NOUN
ftr-332	615	20	.	.	PUNCT
ftr-332	616	1	the	the	DET
ftr-332	616	2	revenue	revenue	NOUN
ftr-332	616	3	procedure	procedure	NOUN
ftr-332	616	4	also	also	ADV
ftr-332	616	5	provides	provide	VERB
ftr-332	616	6	details	detail	NOUN
ftr-332	616	7	for	for	ADP
ftr-332	616	8	treating	treat	VERB
ftr-332	616	9	as	as	ADV
ftr-332	616	10	substantiated	substantiate	VERB
ftr-332	616	11	a	a	DET
ftr-332	616	12	fixed	fix	VERB
ftr-332	616	13	and	and	CCONJ
ftr-332	616	14	variable	variable	ADJ
ftr-332	616	15	rate	rate	NOUN
ftr-332	616	16	allowance	allowance	NOUN
ftr-332	616	17	for	for	ADP
ftr-332	616	18	expenses	expense	NOUN
ftr-332	616	19	incurred	incur	VERB
ftr-332	616	20	by	by	ADP
ftr-332	616	21	an	an	DET
ftr-332	616	22	employee	employee	NOUN
ftr-332	616	23	in	in	ADP
ftr-332	616	24	driving	drive	VERB
ftr-332	616	25	an	an	DET
ftr-332	616	26	automobile	automobile	NOUN
ftr-332	616	27	owned	own	VERB
ftr-332	616	28	or	or	CCONJ
ftr-332	616	29	leased	lease	VERB
ftr-332	616	30	by	by	ADP
ftr-332	616	31	the	the	DET
ftr-332	616	32	employee	employee	NOUN
ftr-332	616	33	in	in	ADP
ftr-332	616	34	performing	perform	VERB
ftr-332	616	35	services	service	NOUN
ftr-332	616	36	for	for	ADP
ftr-332	616	37	the	the	DET
ftr-332	616	38	employer	employer	NOUN
ftr-332	616	39	.	.	PUNCT
ftr-332	617	1	a.	a.	PROPN
ftr-332	617	2	standard	standard	PROPN
ftr-332	617	3	mileage	mileage	NOUN
ftr-332	617	4	rates	rate	NOUN
ftr-332	617	5	announced	announce	VERB
ftr-332	617	6	.	.	PUNCT
ftr-332	618	1	notice	notice	VERB
ftr-332	618	2	2010	2010	NUM
ftr-332	618	3	-	-	SYM
ftr-332	618	4	88	88	NUM
ftr-332	618	5	,	,	PUNCT
ftr-332	618	6	2010	2010	NUM
ftr-332	618	7	-	-	SYM
ftr-332	618	8	51	51	NUM
ftr-332	618	9	i.r.b	i.r.b	NOUN
ftr-332	618	10	.	.	PROPN
ftr-332	618	11	882	882	NUM
ftr-332	618	12	(	(	PUNCT
ftr-332	618	13	12/3/10	12/3/10	NUM
ftr-332	618	14	)	)	PUNCT
ftr-332	618	15	.	.	PUNCT
ftr-332	619	1	standard	standard	ADJ
ftr-332	619	2	mileage	mileage	NOUN
ftr-332	619	3	rates	rate	NOUN
ftr-332	619	4	for	for	ADP
ftr-332	619	5	210	210	NUM
ftr-332	619	6	florida	florida	PROPN
ftr-332	619	7	tax	tax	NOUN
ftr-332	619	8	review	review	NOUN
ftr-332	619	9	[	[	X
ftr-332	619	10	vol	vol	NOUN
ftr-332	619	11	.	.	PUNCT
ftr-332	620	1	12:5	12:5	NUM
ftr-332	620	2	2011	2011	NUM
ftr-332	620	3	are	be	AUX
ftr-332	620	4	:	:	PUNCT
ftr-332	620	5	(	(	PUNCT
ftr-332	620	6	1	1	X
ftr-332	620	7	)	)	PUNCT
ftr-332	620	8	51	51	NUM
ftr-332	620	9	cents	cent	NOUN
ftr-332	620	10	per	per	ADP
ftr-332	620	11	mile	mile	NOUN
ftr-332	620	12	for	for	ADP
ftr-332	620	13	business	business	NOUN
ftr-332	620	14	miles	mile	NOUN
ftr-332	620	15	driven	drive	VERB
ftr-332	620	16	[	[	X
ftr-332	620	17	up	up	ADP
ftr-332	620	18	from	from	ADP
ftr-332	620	19	50	50	NUM
ftr-332	620	20	cents	cent	NOUN
ftr-332	620	21	]	]	PUNCT
ftr-332	620	22	;	;	PUNCT
ftr-332	620	23	(	(	PUNCT
ftr-332	620	24	2	2	X
ftr-332	620	25	)	)	PUNCT
ftr-332	620	26	19	19	NUM
ftr-332	620	27	cents	cent	NOUN
ftr-332	620	28	per	per	ADP
ftr-332	620	29	mile	mile	NOUN
ftr-332	620	30	driven	drive	VERB
ftr-332	620	31	for	for	ADP
ftr-332	620	32	medical	medical	ADJ
ftr-332	620	33	or	or	CCONJ
ftr-332	620	34	moving	move	VERB
ftr-332	620	35	purposes	purpose	NOUN
ftr-332	620	36	[	[	X
ftr-332	620	37	up	up	ADP
ftr-332	620	38	from	from	ADP
ftr-332	620	39	16.5	16.5	NUM
ftr-332	620	40	cents	cent	NOUN
ftr-332	620	41	]	]	PUNCT
ftr-332	620	42	;	;	PUNCT
ftr-332	620	43	and	and	CCONJ
ftr-332	620	44	(	(	PUNCT
ftr-332	620	45	3	3	X
ftr-332	620	46	)	)	PUNCT
ftr-332	620	47	14	14	NUM
ftr-332	620	48	cents	cent	NOUN
ftr-332	620	49	per	per	ADP
ftr-332	620	50	mile	mile	NOUN
ftr-332	620	51	driven	drive	VERB
ftr-332	620	52	in	in	ADP
ftr-332	620	53	service	service	NOUN
ftr-332	620	54	of	of	ADP
ftr-332	620	55	charitable	charitable	ADJ
ftr-332	620	56	organizations	organization	NOUN
ftr-332	620	57	[	[	X
ftr-332	620	58	unchanged	unchanged	ADJ
ftr-332	620	59	because	because	SCONJ
ftr-332	620	60	the	the	DET
ftr-332	620	61	rate	rate	NOUN
ftr-332	620	62	is	be	AUX
ftr-332	620	63	statutory	statutory	ADJ
ftr-332	620	64	,	,	PUNCT
ftr-332	620	65	§	§	PROPN
ftr-332	620	66	170(i	170(i	NUM
ftr-332	620	67	)	)	PUNCT
ftr-332	620	68	]	]	PUNCT
ftr-332	620	69	.	.	PUNCT
ftr-332	621	1	b.	b.	PROPN
ftr-332	621	2	mileage	mileage	NOUN
ftr-332	621	3	rates	rate	NOUN
ftr-332	621	4	are	be	AUX
ftr-332	621	5	back	back	ADV
ftr-332	621	6	up	up	ADV
ftr-332	621	7	for	for	ADP
ftr-332	621	8	second	second	ADJ
ftr-332	621	9	half	half	NOUN
ftr-332	621	10	of	of	ADP
ftr-332	621	11	2011	2011	NUM
ftr-332	621	12	.	.	PUNCT
ftr-332	622	1	ann	ann	PROPN
ftr-332	622	2	.	.	PUNCT
ftr-332	623	1	2011	2011	NUM
ftr-332	623	2	-	-	SYM
ftr-332	623	3	40	40	NUM
ftr-332	623	4	,	,	PUNCT
ftr-332	623	5	2011	2011	NUM
ftr-332	623	6	-	-	SYM
ftr-332	623	7	29	29	NUM
ftr-332	623	8	i.r.b	i.r.b	NOUN
ftr-332	623	9	.	.	PUNCT
ftr-332	624	1	56	56	NUM
ftr-332	624	2	(	(	PUNCT
ftr-332	624	3	6/23/11	6/23/11	NOUN
ftr-332	624	4	)	)	PUNCT
ftr-332	624	5	.	.	PUNCT
ftr-332	625	1	the	the	DET
ftr-332	625	2	irs	irs	PROPN
ftr-332	625	3	has	have	AUX
ftr-332	625	4	announced	announce	VERB
ftr-332	625	5	that	that	SCONJ
ftr-332	625	6	the	the	DET
ftr-332	625	7	standard	standard	ADJ
ftr-332	625	8	optional	optional	ADJ
ftr-332	625	9	mileage	mileage	NOUN
ftr-332	625	10	rates	rate	NOUN
ftr-332	625	11	for	for	ADP
ftr-332	625	12	computing	compute	VERB
ftr-332	625	13	the	the	DET
ftr-332	625	14	deductible	deductible	ADJ
ftr-332	625	15	costs	cost	NOUN
ftr-332	625	16	of	of	ADP
ftr-332	625	17	operating	operate	VERB
ftr-332	625	18	an	an	DET
ftr-332	625	19	automobile	automobile	NOUN
ftr-332	625	20	for	for	ADP
ftr-332	625	21	business	business	NOUN
ftr-332	625	22	will	will	AUX
ftr-332	625	23	increase	increase	VERB
ftr-332	625	24	from	from	ADP
ftr-332	625	25	7/1/11	7/1/11	NUM
ftr-332	625	26	through	through	ADP
ftr-332	625	27	12/31/11	12/31/11	PROPN
ftr-332	625	28	to	to	ADP
ftr-332	625	29	55.5	55.5	NUM
ftr-332	625	30	cents	cent	NOUN
ftr-332	625	31	per	per	ADP
ftr-332	625	32	mile	mile	NOUN
ftr-332	625	33	.	.	PUNCT
ftr-332	626	1	the	the	DET
ftr-332	626	2	standard	standard	ADJ
ftr-332	626	3	rate	rate	NOUN
ftr-332	626	4	for	for	ADP
ftr-332	626	5	purposes	purpose	NOUN
ftr-332	626	6	of	of	ADP
ftr-332	626	7	medical	medical	ADJ
ftr-332	626	8	and	and	CCONJ
ftr-332	626	9	moving	move	VERB
ftr-332	626	10	expenses	expense	NOUN
ftr-332	626	11	is	be	AUX
ftr-332	626	12	23.5	23.5	NUM
ftr-332	626	13	cents	cent	NOUN
ftr-332	626	14	per	per	ADP
ftr-332	626	15	mile	mile	NOUN
ftr-332	626	16	.	.	PUNCT
ftr-332	627	1	the	the	DET
ftr-332	627	2	statutory	statutory	ADJ
ftr-332	627	3	rate	rate	NOUN
ftr-332	627	4	for	for	ADP
ftr-332	627	5	charitable	charitable	ADJ
ftr-332	627	6	deductions	deduction	NOUN
ftr-332	627	7	purposes	purpose	NOUN
ftr-332	627	8	is	be	AUX
ftr-332	627	9	14	14	NUM
ftr-332	627	10	cents	cent	NOUN
ftr-332	627	11	per	per	ADP
ftr-332	627	12	mile	mile	NOUN
ftr-332	627	13	.	.	PUNCT
ftr-332	628	1	c.	c.	NOUN
ftr-332	628	2	and	and	CCONJ
ftr-332	628	3	remain	remain	VERB
ftr-332	628	4	almost	almost	ADV
ftr-332	628	5	the	the	DET
ftr-332	628	6	same	same	ADJ
ftr-332	628	7	for	for	ADP
ftr-332	628	8	(	(	PUNCT
ftr-332	628	9	part	part	NOUN
ftr-332	628	10	of	of	ADP
ftr-332	628	11	?	?	PUNCT
ftr-332	628	12	)	)	PUNCT
ftr-332	628	13	2012	2012	NUM
ftr-332	628	14	.	.	PUNCT
ftr-332	629	1	notice	notice	VERB
ftr-332	629	2	2012	2012	NUM
ftr-332	629	3	-	-	SYM
ftr-332	629	4	1	1	NUM
ftr-332	629	5	,	,	PUNCT
ftr-332	629	6	2012	2012	NUM
ftr-332	629	7	-	-	SYM
ftr-332	629	8	2	2	NUM
ftr-332	629	9	i.r.b	i.r.b	NOUN
ftr-332	629	10	.	.	PUNCT
ftr-332	629	11	260	260	NUM
ftr-332	629	12	(	(	PUNCT
ftr-332	629	13	12/9/11	12/9/11	NUM
ftr-332	629	14	)	)	PUNCT
ftr-332	629	15	.	.	PUNCT
ftr-332	630	1	the	the	DET
ftr-332	630	2	standard	standard	ADJ
ftr-332	630	3	mileage	mileage	NOUN
ftr-332	630	4	rate	rate	NOUN
ftr-332	630	5	for	for	ADP
ftr-332	630	6	rolling	roll	VERB
ftr-332	630	7	the	the	DET
ftr-332	630	8	tires	tire	NOUN
ftr-332	630	9	after	after	SCONJ
ftr-332	630	10	1/1/12	1/1/12	PROPN
ftr-332	630	11	remains	remain	VERB
ftr-332	630	12	at	at	ADP
ftr-332	630	13	55.5	55.5	NUM
ftr-332	630	14	cents	cent	NOUN
ftr-332	630	15	(	(	PUNCT
ftr-332	630	16	23	23	NUM
ftr-332	630	17	cents	cent	NOUN
ftr-332	630	18	representing	represent	VERB
ftr-332	630	19	depreciation	depreciation	NOUN
ftr-332	630	20	)	)	PUNCT
ftr-332	630	21	.	.	PUNCT
ftr-332	631	1	the	the	DET
ftr-332	631	2	mileage	mileage	NOUN
ftr-332	631	3	rate	rate	NOUN
ftr-332	631	4	for	for	ADP
ftr-332	631	5	charitable	charitable	ADJ
ftr-332	631	6	service	service	NOUN
ftr-332	631	7	is	be	AUX
ftr-332	631	8	14	14	NUM
ftr-332	631	9	cents	cent	NOUN
ftr-332	631	10	,	,	PUNCT
ftr-332	631	11	and	and	CCONJ
ftr-332	631	12	for	for	ADP
ftr-332	631	13	medical	medical	ADJ
ftr-332	631	14	care	care	NOUN
ftr-332	631	15	or	or	CCONJ
ftr-332	631	16	moving	move	VERB
ftr-332	631	17	expenses	expense	NOUN
ftr-332	631	18	the	the	DET
ftr-332	631	19	rate	rate	NOUN
ftr-332	631	20	is	be	AUX
ftr-332	631	21	slightly	slightly	ADV
ftr-332	631	22	down	down	ADV
ftr-332	631	23	to	to	ADP
ftr-332	631	24	23	23	NUM
ftr-332	631	25	cents	cent	NOUN
ftr-332	631	26	.	.	PUNCT
ftr-332	632	1	the	the	DET
ftr-332	632	2	maximum	maximum	ADJ
ftr-332	632	3	standard	standard	ADJ
ftr-332	632	4	automobile	automobile	NOUN
ftr-332	632	5	cost	cost	NOUN
ftr-332	632	6	for	for	ADP
ftr-332	632	7	computing	compute	VERB
ftr-332	632	8	the	the	DET
ftr-332	632	9	allowance	allowance	NOUN
ftr-332	632	10	under	under	ADP
ftr-332	632	11	a	a	DET
ftr-332	632	12	fixed	fix	VERB
ftr-332	632	13	and	and	CCONJ
ftr-332	632	14	variable	variable	ADJ
ftr-332	632	15	rate	rate	NOUN
ftr-332	632	16	(	(	PUNCT
ftr-332	632	17	favr	favr	ADJ
ftr-332	632	18	)	)	PUNCT
ftr-332	632	19	plan	plan	NOUN
ftr-332	632	20	is	be	AUX
ftr-332	632	21	$	$	SYM
ftr-332	632	22	28,000	28,000	NUM
ftr-332	632	23	for	for	ADP
ftr-332	632	24	automobiles	automobile	NOUN
ftr-332	632	25	and	and	CCONJ
ftr-332	632	26	$	$	SYM
ftr-332	632	27	29,300	29,300	NUM
ftr-332	632	28	for	for	ADP
ftr-332	632	29	trucks	truck	NOUN
ftr-332	632	30	and	and	CCONJ
ftr-332	632	31	vans	van	NOUN
ftr-332	632	32	.	.	PUNCT
ftr-332	633	1	2	2	X
ftr-332	633	2	.	.	X
ftr-332	633	3	have	have	AUX
ftr-332	633	4	you	you	PRON
ftr-332	633	5	documented	document	VERB
ftr-332	633	6	that	that	SCONJ
ftr-332	633	7	your	your	PRON
ftr-332	633	8	own	own	ADJ
ftr-332	633	9	cell	cell	NOUN
ftr-332	633	10	phone	phone	NOUN
ftr-332	633	11	is	be	AUX
ftr-332	633	12	used	use	VERB
ftr-332	633	13	for	for	ADP
ftr-332	633	14	business	business	NOUN
ftr-332	633	15	rather	rather	ADV
ftr-332	633	16	than	than	ADP
ftr-332	633	17	personal	personal	ADJ
ftr-332	633	18	purposes	purpose	NOUN
ftr-332	633	19	?	?	PUNCT
ftr-332	634	1	tash	tash	PROPN
ftr-332	634	2	v.	v.	PROPN
ftr-332	634	3	commissioner	commissioner	PROPN
ftr-332	634	4	,	,	PUNCT
ftr-332	634	5	t.c	t.c	PROPN
ftr-332	634	6	.	.	PROPN
ftr-332	634	7	memo	memo	NOUN
ftr-332	634	8	.	.	PUNCT
ftr-332	635	1	2008	2008	NUM
ftr-332	635	2	-	-	SYM
ftr-332	635	3	120	120	NUM
ftr-332	635	4	(	(	PUNCT
ftr-332	635	5	4/29/08	4/29/08	NUM
ftr-332	635	6	)	)	PUNCT
ftr-332	635	7	.	.	PUNCT
ftr-332	636	1	among	among	ADP
ftr-332	636	2	the	the	DET
ftr-332	636	3	many	many	ADJ
ftr-332	636	4	deductions	deduction	NOUN
ftr-332	636	5	claimed	claim	VERB
ftr-332	636	6	by	by	ADP
ftr-332	636	7	a	a	DET
ftr-332	636	8	lawyer	lawyer	NOUN
ftr-332	636	9	that	that	PRON
ftr-332	636	10	judge	judge	NOUN
ftr-332	636	11	haines	haine	NOUN
ftr-332	636	12	disallowed	disallow	VERB
ftr-332	636	13	was	be	AUX
ftr-332	636	14	the	the	DET
ftr-332	636	15	deduction	deduction	NOUN
ftr-332	636	16	claimed	claim	VERB
ftr-332	636	17	for	for	ADP
ftr-332	636	18	his	his	PRON
ftr-332	636	19	cellular	cellular	ADJ
ftr-332	636	20	telephone	telephone	NOUN
ftr-332	636	21	,	,	PUNCT
ftr-332	636	22	because	because	SCONJ
ftr-332	636	23	―[t]he	―[t]he	ADJ
ftr-332	636	24	record	record	NOUN
ftr-332	636	25	did	do	AUX
ftr-332	636	26	not	not	PART
ftr-332	636	27	indicate	indicate	VERB
ftr-332	636	28	whether	whether	SCONJ
ftr-332	636	29	petitioner	petitioner	NOUN
ftr-332	636	30	used	use	VERB
ftr-332	636	31	his	his	PRON
ftr-332	636	32	cellular	cellular	ADJ
ftr-332	636	33	telephone	telephone	NOUN
ftr-332	636	34	for	for	ADP
ftr-332	636	35	business	business	NOUN
ftr-332	636	36	and/or	and/or	CCONJ
ftr-332	636	37	personal	personal	ADJ
ftr-332	636	38	calls.‖	calls.‖	NOUN
ftr-332	636	39	inasmuch	inasmuch	ADJ
ftr-332	636	40	as	as	SCONJ
ftr-332	636	41	cell	cell	NOUN
ftr-332	636	42	phones	phone	NOUN
ftr-332	636	43	are	be	AUX
ftr-332	636	44	listed	list	VERB
ftr-332	636	45	property	property	NOUN
ftr-332	636	46	,	,	PUNCT
ftr-332	636	47	reg	reg	NOUN
ftr-332	636	48	.	.	PUNCT
ftr-332	637	1	§	§	PROPN
ftr-332	637	2	1.2745(c	1.2745(c	NUM
ftr-332	637	3	)	)	PUNCT
ftr-332	637	4	and	and	CCONJ
ftr-332	637	5	(	(	PUNCT
ftr-332	637	6	f	f	X
ftr-332	637	7	)	)	PUNCT
ftr-332	637	8	require	require	VERB
ftr-332	637	9	substantiation	substantiation	NOUN
ftr-332	637	10	for	for	ADP
ftr-332	637	11	the	the	DET
ftr-332	637	12	deduction	deduction	NOUN
ftr-332	637	13	.	.	PUNCT
ftr-332	638	1	a.	a.	NOUN
ftr-332	639	1	how	how	SCONJ
ftr-332	639	2	do	do	AUX
ftr-332	639	3	you	you	PRON
ftr-332	639	4	steer	steer	VERB
ftr-332	639	5	the	the	DET
ftr-332	639	6	car	car	NOUN
ftr-332	639	7	?	?	PUNCT
ftr-332	640	1	it	it	PRON
ftr-332	640	2	might	might	AUX
ftr-332	640	3	or	or	CCONJ
ftr-332	640	4	might	might	AUX
ftr-332	640	5	not	not	PART
ftr-332	640	6	be	be	AUX
ftr-332	640	7	ok	ok	ADJ
ftr-332	640	8	to	to	PART
ftr-332	640	9	drive	drive	VERB
ftr-332	640	10	while	while	SCONJ
ftr-332	640	11	talking	talk	VERB
ftr-332	640	12	on	on	ADP
ftr-332	640	13	your	your	PRON
ftr-332	640	14	cell	cell	NOUN
ftr-332	640	15	phone	phone	NOUN
ftr-332	640	16	,	,	PUNCT
ftr-332	640	17	but	but	CCONJ
ftr-332	640	18	it	it	PRON
ftr-332	640	19	is	be	AUX
ftr-332	640	20	imperative	imperative	ADJ
ftr-332	640	21	to	to	PART
ftr-332	640	22	take	take	VERB
ftr-332	640	23	notes	note	NOUN
ftr-332	640	24	in	in	ADP
ftr-332	640	25	your	your	PRON
ftr-332	640	26	log	log	NOUN
ftr-332	640	27	book	book	NOUN
ftr-332	640	28	while	while	SCONJ
ftr-332	640	29	chatting	chat	VERB
ftr-332	640	30	on	on	ADP
ftr-332	640	31	the	the	DET
ftr-332	640	32	phone	phone	NOUN
ftr-332	640	33	.	.	PUNCT
ftr-332	641	1	alami	alami	PROPN
ftr-332	641	2	v.	v.	PROPN
ftr-332	641	3	commissioner	commissioner	PROPN
ftr-332	641	4	,	,	PUNCT
ftr-332	641	5	t.c	t.c	PROPN
ftr-332	641	6	.	.	PROPN
ftr-332	641	7	memo	memo	NOUN
ftr-332	641	8	.	.	PUNCT
ftr-332	642	1	2009	2009	NUM
ftr-332	642	2	-	-	SYM
ftr-332	642	3	42	42	NUM
ftr-332	642	4	(	(	PUNCT
ftr-332	642	5	2/23/09	2/23/09	NUM
ftr-332	642	6	)	)	PUNCT
ftr-332	642	7	.	.	PUNCT
ftr-332	643	1	judge	judge	PROPN
ftr-332	643	2	vasquez	vasquez	PROPN
ftr-332	643	3	denied	deny	VERB
ftr-332	643	4	the	the	DET
ftr-332	643	5	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	643	6	claimed	claim	VERB
ftr-332	643	7	business	business	NOUN
ftr-332	643	8	deductions	deduction	NOUN
ftr-332	643	9	for	for	ADP
ftr-332	643	10	cellular	cellular	ADJ
ftr-332	643	11	telephone	telephone	NOUN
ftr-332	643	12	service	service	NOUN
ftr-332	643	13	because	because	SCONJ
ftr-332	643	14	the	the	DET
ftr-332	643	15	taxpayer	taxpayer	NOUN
ftr-332	643	16	failed	fail	VERB
ftr-332	643	17	to	to	PART
ftr-332	643	18	establish	establish	VERB
ftr-332	643	19	the	the	DET
ftr-332	643	20	amount	amount	NOUN
ftr-332	643	21	of	of	ADP
ftr-332	643	22	time	time	NOUN
ftr-332	643	23	he	he	PRON
ftr-332	643	24	used	use	VERB
ftr-332	643	25	his	his	PRON
ftr-332	643	26	cell	cell	NOUN
ftr-332	643	27	phone	phone	NOUN
ftr-332	643	28	for	for	ADP
ftr-332	643	29	business	business	NOUN
ftr-332	643	30	and	and	CCONJ
ftr-332	643	31	personal	personal	ADJ
ftr-332	643	32	purposes	purpose	NOUN
ftr-332	643	33	.	.	PUNCT
ftr-332	644	1	a	a	DET
ftr-332	644	2	cellular	cellular	ADJ
ftr-332	644	3	phone	phone	NOUN
ftr-332	644	4	is	be	AUX
ftr-332	644	5	―listed	―liste	VERB
ftr-332	644	6	property‖	property‖	NOUN
ftr-332	644	7	that	that	PRON
ftr-332	644	8	is	be	AUX
ftr-332	644	9	subject	subject	ADJ
ftr-332	644	10	to	to	ADP
ftr-332	644	11	the	the	DET
ftr-332	644	12	strict	strict	ADJ
ftr-332	644	13	substantiation	substantiation	NOUN
ftr-332	644	14	requirements	requirement	NOUN
ftr-332	644	15	of	of	ADP
ftr-332	644	16	§	§	PROPN
ftr-332	644	17	274(d	274(d	PROPN
ftr-332	644	18	)	)	PUNCT
ftr-332	644	19	pursuant	pursuant	NOUN
ftr-332	644	20	to	to	ADP
ftr-332	644	21	§	§	PROPN
ftr-332	644	22	280f(d)(4)(a)(v	280f(d)(4)(a)(v	NUM
ftr-332	644	23	)	)	PUNCT
ftr-332	644	24	,	,	PUNCT
ftr-332	644	25	and	and	CCONJ
ftr-332	644	26	a	a	DET
ftr-332	644	27	taxpayer	taxpayer	NOUN
ftr-332	644	28	must	must	AUX
ftr-332	644	29	establish	establish	VERB
ftr-332	644	30	the	the	DET
ftr-332	644	31	amount	amount	NOUN
ftr-332	644	32	of	of	ADP
ftr-332	644	33	business	business	NOUN
ftr-332	644	34	use	use	NOUN
ftr-332	644	35	and	and	CCONJ
ftr-332	644	36	the	the	DET
ftr-332	644	37	amount	amount	NOUN
ftr-332	644	38	of	of	ADP
ftr-332	644	39	total	total	ADJ
ftr-332	644	40	use	use	NOUN
ftr-332	644	41	for	for	ADP
ftr-332	644	42	the	the	DET
ftr-332	644	43	property	property	NOUN
ftr-332	644	44	to	to	PART
ftr-332	644	45	substantiate	substantiate	VERB
ftr-332	644	46	the	the	DET
ftr-332	644	47	amount	amount	NOUN
ftr-332	644	48	of	of	ADP
ftr-332	644	49	expenses	expense	NOUN
ftr-332	644	50	for	for	ADP
ftr-332	644	51	listed	list	VERB
ftr-332	644	52	property	property	NOUN
ftr-332	644	53	.	.	PUNCT
ftr-332	645	1	an	an	DET
ftr-332	645	2	alternative	alternative	ADJ
ftr-332	645	3	ground	ground	NOUN
ftr-332	645	4	for	for	ADP
ftr-332	645	5	denying	deny	VERB
ftr-332	645	6	the	the	DET
ftr-332	645	7	deduction	deduction	NOUN
ftr-332	645	8	was	be	AUX
ftr-332	645	9	that	that	SCONJ
ftr-332	645	10	the	the	DET
ftr-332	645	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	645	12	employer	employer	NOUN
ftr-332	645	13	did	do	AUX
ftr-332	645	14	not	not	PART
ftr-332	645	15	require	require	VERB
ftr-332	645	16	that	that	SCONJ
ftr-332	645	17	he	he	PRON
ftr-332	645	18	have	have	VERB
ftr-332	645	19	a	a	DET
ftr-332	645	20	cell	cell	NOUN
ftr-332	645	21	phone	phone	NOUN
ftr-332	645	22	.	.	PUNCT
ftr-332	646	1	2012	2012	NUM
ftr-332	646	2	]	]	PUNCT
ftr-332	646	3	recent	recent	ADJ
ftr-332	646	4	developments	development	NOUN
ftr-332	646	5	in	in	ADP
ftr-332	646	6	federal	federal	ADJ
ftr-332	646	7	income	income	NOUN
ftr-332	646	8	taxation	taxation	NOUN
ftr-332	646	9	211	211	NUM
ftr-332	646	10			NOUN
ftr-332	646	11	query	query	NOUN
ftr-332	646	12	whether	whether	SCONJ
ftr-332	646	13	there	there	PRON
ftr-332	646	14	are	be	VERB
ftr-332	646	15	employer	employer	NOUN
ftr-332	646	16	reporting	report	VERB
ftr-332	646	17	obligations	obligation	NOUN
ftr-332	646	18	with	with	ADP
ftr-332	646	19	respect	respect	NOUN
ftr-332	646	20	to	to	ADP
ftr-332	646	21	cell	cell	NOUN
ftr-332	646	22	phones	phone	NOUN
ftr-332	646	23	furnished	furnish	VERB
ftr-332	646	24	to	to	ADP
ftr-332	646	25	employees	employee	NOUN
ftr-332	646	26	who	who	PRON
ftr-332	646	27	fail	fail	VERB
ftr-332	646	28	to	to	PART
ftr-332	646	29	keep	keep	VERB
ftr-332	646	30	records	record	NOUN
ftr-332	646	31	?	?	PUNCT
ftr-332	647	1	b.	b.	PROPN
ftr-332	648	1	but	but	CCONJ
ftr-332	648	2	,	,	PUNCT
ftr-332	648	3	simplified	simplify	VERB
ftr-332	648	4	methods	method	NOUN
ftr-332	648	5	for	for	ADP
ftr-332	648	6	reporting	report	VERB
ftr-332	648	7	cell	cell	NOUN
ftr-332	648	8	phone	phone	NOUN
ftr-332	648	9	use	use	NOUN
ftr-332	648	10	are	be	AUX
ftr-332	648	11	under	under	ADP
ftr-332	648	12	consideration	consideration	NOUN
ftr-332	648	13	.	.	PUNCT
ftr-332	649	1	notice	notice	VERB
ftr-332	649	2	2009	2009	NUM
ftr-332	649	3	-	-	SYM
ftr-332	649	4	46	46	NUM
ftr-332	649	5	,	,	PUNCT
ftr-332	649	6	2009	2009	NUM
ftr-332	649	7	-	-	SYM
ftr-332	649	8	23	23	NUM
ftr-332	649	9	i.r.b	i.r.b	NOUN
ftr-332	649	10	.	.	PUNCT
ftr-332	650	1	1068	1068	NUM
ftr-332	650	2	(	(	PUNCT
ftr-332	650	3	6/8/09	6/8/09	NUM
ftr-332	650	4	)	)	PUNCT
ftr-332	650	5	.	.	PUNCT
ftr-332	651	1	irs	irs	PROPN
ftr-332	651	2	is	be	AUX
ftr-332	651	3	considering	consider	VERB
ftr-332	651	4	methods	method	NOUN
ftr-332	651	5	to	to	PART
ftr-332	651	6	simplify	simplify	VERB
ftr-332	651	7	treatment	treatment	NOUN
ftr-332	651	8	of	of	ADP
ftr-332	651	9	employerprovided	employerprovided	ADJ
ftr-332	651	10	cell	cell	NOUN
ftr-332	651	11	phones	phone	NOUN
ftr-332	651	12	,	,	PUNCT
ftr-332	651	13	including	include	VERB
ftr-332	651	14	a	a	DET
ftr-332	651	15	(	(	PUNCT
ftr-332	651	16	1	1	NUM
ftr-332	651	17	)	)	PUNCT
ftr-332	651	18	‖minimal	‖minimal	ADJ
ftr-332	651	19	personal	personal	ADJ
ftr-332	651	20	use	use	NOUN
ftr-332	651	21	method‖	method‖	PROPN
ftr-332	651	22	(	(	PUNCT
ftr-332	651	23	if	if	SCONJ
ftr-332	651	24	the	the	DET
ftr-332	651	25	employee	employee	NOUN
ftr-332	651	26	accounts	account	VERB
ftr-332	651	27	to	to	ADP
ftr-332	651	28	the	the	DET
ftr-332	651	29	employer	employer	NOUN
ftr-332	651	30	that	that	SCONJ
ftr-332	651	31	he	he	PRON
ftr-332	651	32	has	have	VERB
ftr-332	651	33	a	a	DET
ftr-332	651	34	personal	personal	ADJ
ftr-332	651	35	cell	cell	NOUN
ftr-332	651	36	phone	phone	NOUN
ftr-332	651	37	for	for	ADP
ftr-332	651	38	use	use	NOUN
ftr-332	651	39	during	during	ADP
ftr-332	651	40	business	business	NOUN
ftr-332	651	41	hours	hour	NOUN
ftr-332	651	42	)	)	PUNCT
ftr-332	651	43	;	;	PUNCT
ftr-332	651	44	and	and	CCONJ
ftr-332	651	45	(	(	PUNCT
ftr-332	651	46	2	2	X
ftr-332	651	47	)	)	PUNCT
ftr-332	651	48	a	a	DET
ftr-332	651	49	safe	safe	ADJ
ftr-332	651	50	harbor	harbor	NOUN
ftr-332	651	51	method	method	NOUN
ftr-332	651	52	under	under	ADP
ftr-332	651	53	which	which	PRON
ftr-332	651	54	an	an	DET
ftr-332	651	55	employer	employer	NOUN
ftr-332	651	56	would	would	AUX
ftr-332	651	57	treat	treat	VERB
ftr-332	651	58	75	75	NUM
ftr-332	651	59	percent	percent	NOUN
ftr-332	651	60	of	of	ADP
ftr-332	651	61	each	each	DET
ftr-332	651	62	employee‘s	employee‘s	NOUN
ftr-332	651	63	use	use	NOUN
ftr-332	651	64	of	of	ADP
ftr-332	651	65	the	the	DET
ftr-332	651	66	cell	cell	NOUN
ftr-332	651	67	phone	phone	NOUN
ftr-332	651	68	as	as	ADP
ftr-332	651	69	business	business	NOUN
ftr-332	651	70	usage	usage	NOUN
ftr-332	651	71	.	.	PUNCT
ftr-332	652	1			X
ftr-332	652	2	in	in	ADP
ftr-332	652	3	a	a	DET
ftr-332	652	4	letter	letter	NOUN
ftr-332	652	5	to	to	PART
ftr-332	652	6	representative	representative	VERB
ftr-332	652	7	skelton	skelton	PROPN
ftr-332	652	8	,	,	PUNCT
ftr-332	652	9	info	info	NOUN
ftr-332	652	10	2009	2009	NUM
ftr-332	652	11	-	-	SYM
ftr-332	652	12	0141	0141	NUM
ftr-332	652	13	(	(	PUNCT
ftr-332	652	14	7/8/09	7/8/09	NUM
ftr-332	652	15	)	)	PUNCT
ftr-332	652	16	,	,	PUNCT
ftr-332	652	17	the	the	DET
ftr-332	652	18	irs	irs	PROPN
ftr-332	652	19	advised	advise	VERB
ftr-332	652	20	that	that	SCONJ
ftr-332	652	21	it	it	PRON
ftr-332	652	22	is	be	AUX
ftr-332	652	23	seeking	seek	VERB
ftr-332	652	24	clarifying	clarify	VERB
ftr-332	652	25	legislation	legislation	NOUN
ftr-332	652	26	from	from	ADP
ftr-332	652	27	congress	congress	PROPN
ftr-332	652	28	.	.	PUNCT
ftr-332	653	1	2009	2009	NUM
ftr-332	653	2	tnt	tnt	NOUN
ftr-332	653	3	216	216	NUM
ftr-332	653	4	-	-	SYM
ftr-332	653	5	62	62	NUM
ftr-332	653	6	.	.	PUNCT
ftr-332	654	1	c.	c.	NOUN
ftr-332	654	2	and	and	CCONJ
ftr-332	654	3	the	the	DET
ftr-332	654	4	prez	prez	PROPN
ftr-332	654	5	says	say	VERB
ftr-332	654	6	to	to	ADP
ftr-332	654	7	congress	congress	PROPN
ftr-332	654	8	―delist‖	―delist‖	PROPN
ftr-332	654	9	cell	cell	NOUN
ftr-332	654	10	phones	phone	NOUN
ftr-332	654	11	.	.	PUNCT
ftr-332	655	1	president	president	PROPN
ftr-332	655	2	obama‘s	obama‘s	PROPN
ftr-332	655	3	fiscal	fiscal	ADJ
ftr-332	655	4	year	year	NOUN
ftr-332	655	5	2011	2011	NUM
ftr-332	655	6	budget	budget	NOUN
ftr-332	655	7	calls	call	VERB
ftr-332	655	8	for	for	SCONJ
ftr-332	655	9	congress	congress	PROPN
ftr-332	655	10	to	to	PART
ftr-332	655	11	amend	amend	VERB
ftr-332	655	12	§	§	PROPN
ftr-332	655	13	280f	280f	PROPN
ftr-332	655	14	to	to	PART
ftr-332	655	15	remove	remove	VERB
ftr-332	655	16	cellular	cellular	ADJ
ftr-332	655	17	telephones	telephone	NOUN
ftr-332	655	18	from	from	ADP
ftr-332	655	19	the	the	DET
ftr-332	655	20	category	category	NOUN
ftr-332	655	21	of	of	ADP
ftr-332	655	22	listed	list	VERB
ftr-332	655	23	property	property	NOUN
ftr-332	655	24	,	,	PUNCT
ftr-332	655	25	thereby	thereby	ADV
ftr-332	655	26	―effectively	―effectively	ADV
ftr-332	655	27	removing	remove	VERB
ftr-332	655	28	the	the	DET
ftr-332	655	29	requirement	requirement	NOUN
ftr-332	655	30	of	of	ADP
ftr-332	655	31	strict	strict	ADJ
ftr-332	655	32	substantiation	substantiation	NOUN
ftr-332	655	33	and	and	CCONJ
ftr-332	655	34	the	the	DET
ftr-332	655	35	limitation	limitation	NOUN
ftr-332	655	36	on	on	ADP
ftr-332	655	37	depreciation	depreciation	NOUN
ftr-332	655	38	deductions.‖	deductions.‖	NOUN
ftr-332	655	39	department	department	NOUN
ftr-332	655	40	of	of	ADP
ftr-332	655	41	the	the	DET
ftr-332	655	42	treasury	treasury	NOUN
ftr-332	655	43	,	,	PUNCT
ftr-332	655	44	general	general	ADJ
ftr-332	655	45	explanations	explanation	NOUN
ftr-332	655	46	of	of	ADP
ftr-332	655	47	the	the	DET
ftr-332	655	48	administration‘s	administration‘s	PROPN
ftr-332	655	49	fiscal	fiscal	ADJ
ftr-332	655	50	year	year	NOUN
ftr-332	655	51	2011	2011	NUM
ftr-332	655	52	revenue	revenue	NOUN
ftr-332	655	53	proposals	proposal	NOUN
ftr-332	655	54	26	26	NUM
ftr-332	655	55	(	(	PUNCT
ftr-332	655	56	february	february	NOUN
ftr-332	655	57	2010	2010	NUM
ftr-332	655	58	)	)	PUNCT
ftr-332	655	59	.	.	PUNCT
ftr-332	656	1	the	the	DET
ftr-332	656	2	substantiation	substantiation	NOUN
ftr-332	656	3	requirements	requirement	NOUN
ftr-332	656	4	are	be	AUX
ftr-332	656	5	―burdensome	―burdensome	VERB
ftr-332	656	6	for	for	ADP
ftr-332	656	7	employers‖	employers‖	PROPN
ftr-332	656	8	;	;	PUNCT
ftr-332	656	9	it	it	PRON
ftr-332	656	10	is	be	AUX
ftr-332	656	11	difficult	difficult	ADJ
ftr-332	656	12	to	to	PART
ftr-332	656	13	document	document	VERB
ftr-332	656	14	the	the	DET
ftr-332	656	15	cost	cost	NOUN
ftr-332	656	16	of	of	ADP
ftr-332	656	17	cell	cell	NOUN
ftr-332	656	18	phone	phone	NOUN
ftr-332	656	19	calls	call	NOUN
ftr-332	656	20	,	,	PUNCT
ftr-332	656	21	and	and	CCONJ
ftr-332	656	22	―the	―the	DET
ftr-332	656	23	cost	cost	NOUN
ftr-332	656	24	of	of	ADP
ftr-332	656	25	accounting	account	VERB
ftr-332	656	26	for	for	ADP
ftr-332	656	27	personal	personal	ADJ
ftr-332	656	28	use	use	NOUN
ftr-332	656	29	often	often	ADV
ftr-332	656	30	exceeds	exceed	VERB
ftr-332	656	31	the	the	DET
ftr-332	656	32	amount	amount	NOUN
ftr-332	656	33	of	of	ADP
ftr-332	656	34	any	any	DET
ftr-332	656	35	resulting	result	VERB
ftr-332	656	36	income.‖	income.‖	NOUN
ftr-332	656	37	the	the	DET
ftr-332	656	38	proposal	proposal	NOUN
ftr-332	656	39	specifically	specifically	ADV
ftr-332	656	40	contemplates	contemplate	VERB
ftr-332	656	41	that	that	SCONJ
ftr-332	656	42	―a	―a	PROPN
ftr-332	656	43	cell	cell	NOUN
ftr-332	656	44	phone	phone	NOUN
ftr-332	656	45	(	(	PUNCT
ftr-332	656	46	or	or	CCONJ
ftr-332	656	47	other	other	ADJ
ftr-332	656	48	similar	similar	ADJ
ftr-332	656	49	telecommunications	telecommunication	NOUN
ftr-332	656	50	equipment	equipment	NOUN
ftr-332	656	51	)	)	PUNCT
ftr-332	656	52	provided	provide	VERB
ftr-332	656	53	primarily	primarily	ADV
ftr-332	656	54	for	for	SCONJ
ftr-332	656	55	business	business	NOUN
ftr-332	656	56	purposes	purpose	NOUN
ftr-332	656	57	would	would	AUX
ftr-332	656	58	be	be	AUX
ftr-332	656	59	excluded	exclude	VERB
ftr-332	656	60	from	from	ADP
ftr-332	656	61	gross	gross	ADJ
ftr-332	656	62	income.‖	income.‖	NOUN
ftr-332	656	63	d.	d.	PROPN
ftr-332	656	64	finally	finally	ADV
ftr-332	656	65	,	,	PUNCT
ftr-332	656	66	there	there	PRON
ftr-332	656	67	is	be	VERB
ftr-332	656	68	no	no	ADV
ftr-332	656	69	longer	long	ADV
ftr-332	656	70	a	a	DET
ftr-332	656	71	need	need	NOUN
ftr-332	656	72	to	to	PART
ftr-332	656	73	keep	keep	VERB
ftr-332	656	74	a	a	DET
ftr-332	656	75	log	log	NOUN
ftr-332	656	76	book	book	NOUN
ftr-332	656	77	on	on	ADP
ftr-332	656	78	the	the	DET
ftr-332	656	79	front	front	ADJ
ftr-332	656	80	seat	seat	NOUN
ftr-332	656	81	of	of	ADP
ftr-332	656	82	your	your	PRON
ftr-332	656	83	car	car	NOUN
ftr-332	656	84	.	.	PUNCT
ftr-332	657	1	section	section	NOUN
ftr-332	657	2	2043	2043	NUM
ftr-332	657	3	of	of	ADP
ftr-332	657	4	the	the	DET
ftr-332	657	5	small	small	ADJ
ftr-332	657	6	business	business	NOUN
ftr-332	657	7	jobs	job	NOUN
ftr-332	657	8	act	act	NOUN
ftr-332	657	9	of	of	ADP
ftr-332	657	10	2010	2010	NUM
ftr-332	657	11	removed	remove	VERB
ftr-332	657	12	―cellular	―cellular	PROPN
ftr-332	657	13	telephones	telephone	NOUN
ftr-332	657	14	and	and	CCONJ
ftr-332	657	15	similar	similar	ADJ
ftr-332	657	16	telecommunications	telecommunication	NOUN
ftr-332	657	17	equipment‖	equipment‖	VERB
ftr-332	657	18	from	from	ADP
ftr-332	657	19	the	the	DET
ftr-332	657	20	definition	definition	NOUN
ftr-332	657	21	of	of	ADP
ftr-332	657	22	―listed	―listed	PROPN
ftr-332	657	23	property‖	property‖	PROPN
ftr-332	657	24	contained	contain	VERB
ftr-332	657	25	in	in	ADP
ftr-332	657	26	§	§	PROPN
ftr-332	657	27	280f(d)(4	280f(d)(4	NUM
ftr-332	657	28	)	)	PUNCT
ftr-332	657	29	for	for	ADP
ftr-332	657	30	taxable	taxable	ADJ
ftr-332	657	31	years	year	NOUN
ftr-332	657	32	beginning	begin	VERB
ftr-332	657	33	after	after	ADP
ftr-332	657	34	12/31/09	12/31/09	PROPN
ftr-332	657	35	.	.	PUNCT
ftr-332	658	1	this	this	PRON
ftr-332	658	2	,	,	PUNCT
ftr-332	658	3	in	in	ADP
ftr-332	658	4	turn	turn	NOUN
ftr-332	658	5	,	,	PUNCT
ftr-332	658	6	eliminates	eliminate	VERB
ftr-332	658	7	the	the	DET
ftr-332	658	8	§	§	PROPN
ftr-332	658	9	274(d	274(d	PROPN
ftr-332	658	10	)	)	PUNCT
ftr-332	658	11	substantiation	substantiation	NOUN
ftr-332	658	12	requirement	requirement	NOUN
ftr-332	658	13	for	for	ADP
ftr-332	658	14	business	business	NOUN
ftr-332	658	15	cell	cell	NOUN
ftr-332	658	16	phone	phone	NOUN
ftr-332	658	17	use	use	NOUN
ftr-332	658	18	.	.	PUNCT
ftr-332	659	1	e.	e.	PROPN
ftr-332	659	2	♬	♬	PROPN
ftr-332	659	3	♪	♪	PROPN
ftr-332	659	4	―hanging	―hange	VERB
ftr-332	659	5	on	on	ADP
ftr-332	659	6	the	the	DET
ftr-332	659	7	[	[	X
ftr-332	659	8	cellular	cellular	ADJ
ftr-332	659	9	]	]	PUNCT
ftr-332	659	10	telephone.‖	telephone.‖	PROPN
ftr-332	659	11	♪	♪	X
ftr-332	659	12	♬	♬	NOUN
ftr-332	659	13	notice	notice	VERB
ftr-332	659	14	2011	2011	NUM
ftr-332	659	15	-	-	SYM
ftr-332	659	16	72	72	NUM
ftr-332	659	17	,	,	PUNCT
ftr-332	659	18	2011	2011	NUM
ftr-332	659	19	-	-	SYM
ftr-332	659	20	38	38	NUM
ftr-332	659	21	i.r.b	i.r.b	NOUN
ftr-332	659	22	.	.	PUNCT
ftr-332	660	1	407	407	NUM
ftr-332	660	2	.	.	PUNCT
ftr-332	661	1	(	(	PUNCT
ftr-332	661	2	9/15/11	9/15/11	NUM
ftr-332	661	3	)	)	PUNCT
ftr-332	661	4	.	.	PUNCT
ftr-332	662	1	after	after	ADP
ftr-332	662	2	12/31/09	12/31/09	PROPN
ftr-332	662	3	,	,	PUNCT
ftr-332	662	4	a	a	DET
ftr-332	662	5	cellular	cellular	ADJ
ftr-332	662	6	telephone	telephone	NOUN
ftr-332	662	7	provided	provide	VERB
ftr-332	662	8	to	to	ADP
ftr-332	662	9	an	an	DET
ftr-332	662	10	employee	employee	NOUN
ftr-332	662	11	for	for	ADP
ftr-332	662	12	a	a	DET
ftr-332	662	13	substantial	substantial	ADJ
ftr-332	662	14	noncompensatory	noncompensatory	ADJ
ftr-332	662	15	purpose	purpose	NOUN
ftr-332	662	16	is	be	AUX
ftr-332	662	17	a	a	DET
ftr-332	662	18	working	work	VERB
ftr-332	662	19	condition	condition	NOUN
ftr-332	662	20	fringe	fringe	NOUN
ftr-332	662	21	benefit	benefit	NOUN
ftr-332	662	22	.	.	PUNCT
ftr-332	663	1	the	the	DET
ftr-332	663	2	employer‘s	employer‘s	PROPN
ftr-332	663	3	need	need	VERB
ftr-332	663	4	to	to	PART
ftr-332	663	5	contact	contact	VERB
ftr-332	663	6	the	the	DET
ftr-332	663	7	employee	employee	NOUN
ftr-332	663	8	at	at	ADP
ftr-332	663	9	all	all	DET
ftr-332	663	10	times	time	NOUN
ftr-332	663	11	for	for	ADP
ftr-332	663	12	work	work	NOUN
ftr-332	663	13	-	-	PUNCT
ftr-332	663	14	related	relate	VERB
ftr-332	663	15	emergencies	emergency	NOUN
ftr-332	663	16	,	,	PUNCT
ftr-332	663	17	the	the	DET
ftr-332	663	18	employer‘s	employer‘s	PROPN
ftr-332	663	19	requirement	requirement	NOUN
ftr-332	663	20	that	that	SCONJ
ftr-332	663	21	the	the	DET
ftr-332	663	22	employee	employee	NOUN
ftr-332	663	23	be	be	AUX
ftr-332	663	24	available	available	ADJ
ftr-332	663	25	to	to	ADP
ftr-332	663	26	212	212	NUM
ftr-332	663	27	florida	florida	PROPN
ftr-332	663	28	tax	tax	NOUN
ftr-332	663	29	review	review	NOUN
ftr-332	664	1	[	[	X
ftr-332	664	2	vol	vol	NOUN
ftr-332	664	3	.	.	PUNCT
ftr-332	665	1	12:5	12:5	NUM
ftr-332	665	2	speak	speak	VERB
ftr-332	665	3	with	with	ADP
ftr-332	665	4	clients	client	NOUN
ftr-332	665	5	at	at	ADP
ftr-332	665	6	times	time	NOUN
ftr-332	665	7	when	when	SCONJ
ftr-332	665	8	the	the	DET
ftr-332	665	9	employee	employee	NOUN
ftr-332	665	10	is	be	AUX
ftr-332	665	11	away	away	ADV
ftr-332	665	12	from	from	ADP
ftr-332	665	13	the	the	DET
ftr-332	665	14	office	office	NOUN
ftr-332	665	15	,	,	PUNCT
ftr-332	665	16	and	and	CCONJ
ftr-332	665	17	the	the	DET
ftr-332	665	18	employee‘s	employee‘s	PROPN
ftr-332	665	19	need	need	VERB
ftr-332	665	20	to	to	PART
ftr-332	665	21	speak	speak	VERB
ftr-332	665	22	with	with	ADP
ftr-332	665	23	clients	client	NOUN
ftr-332	665	24	located	locate	VERB
ftr-332	665	25	in	in	ADP
ftr-332	665	26	other	other	ADJ
ftr-332	665	27	time	time	NOUN
ftr-332	665	28	zones	zone	NOUN
ftr-332	665	29	at	at	ADP
ftr-332	665	30	times	time	NOUN
ftr-332	665	31	outside	outside	ADP
ftr-332	665	32	of	of	ADP
ftr-332	665	33	the	the	DET
ftr-332	665	34	employee‘s	employee‘s	PROPN
ftr-332	665	35	normal	normal	ADJ
ftr-332	665	36	work	work	NOUN
ftr-332	665	37	day	day	NOUN
ftr-332	665	38	are	be	AUX
ftr-332	665	39	possible	possible	ADJ
ftr-332	665	40	substantial	substantial	ADJ
ftr-332	665	41	noncompensatory	noncompensatory	ADJ
ftr-332	665	42	business	business	NOUN
ftr-332	665	43	reasons	reason	NOUN
ftr-332	665	44	.	.	PUNCT
ftr-332	666	1	a	a	DET
ftr-332	666	2	cell	cell	NOUN
ftr-332	666	3	phone	phone	NOUN
ftr-332	666	4	provided	provide	VERB
ftr-332	666	5	to	to	PART
ftr-332	666	6	promote	promote	VERB
ftr-332	666	7	the	the	DET
ftr-332	666	8	morale	morale	NOUN
ftr-332	666	9	or	or	CCONJ
ftr-332	666	10	good	good	ADJ
ftr-332	666	11	will	will	NOUN
ftr-332	666	12	of	of	ADP
ftr-332	666	13	an	an	DET
ftr-332	666	14	employee	employee	NOUN
ftr-332	666	15	,	,	PUNCT
ftr-332	666	16	to	to	PART
ftr-332	666	17	attract	attract	VERB
ftr-332	666	18	a	a	DET
ftr-332	666	19	prospective	prospective	ADJ
ftr-332	666	20	employee	employee	NOUN
ftr-332	666	21	or	or	CCONJ
ftr-332	666	22	as	as	ADP
ftr-332	666	23	a	a	DET
ftr-332	666	24	means	means	NOUN
ftr-332	666	25	of	of	ADP
ftr-332	666	26	furnishing	furnish	VERB
ftr-332	666	27	additional	additional	ADJ
ftr-332	666	28	compensation	compensation	NOUN
ftr-332	666	29	to	to	ADP
ftr-332	666	30	an	an	DET
ftr-332	666	31	employee	employee	NOUN
ftr-332	666	32	is	be	AUX
ftr-332	666	33	not	not	PART
ftr-332	666	34	provided	provide	VERB
ftr-332	666	35	primarily	primarily	ADV
ftr-332	666	36	for	for	ADP
ftr-332	666	37	noncompensatory	noncompensatory	ADJ
ftr-332	666	38	business	business	NOUN
ftr-332	666	39	purposes	purpose	NOUN
ftr-332	666	40	.	.	PUNCT
ftr-332	667	1	if	if	SCONJ
ftr-332	667	2	the	the	DET
ftr-332	667	3	provision	provision	NOUN
ftr-332	667	4	of	of	ADP
ftr-332	667	5	the	the	DET
ftr-332	667	6	phone	phone	NOUN
ftr-332	667	7	qualifies	qualifie	NOUN
ftr-332	667	8	as	as	ADP
ftr-332	667	9	a	a	DET
ftr-332	667	10	working	work	VERB
ftr-332	667	11	condition	condition	NOUN
ftr-332	667	12	fringe	fringe	NOUN
ftr-332	667	13	benefit	benefit	NOUN
ftr-332	667	14	,	,	PUNCT
ftr-332	667	15	the	the	DET
ftr-332	667	16	value	value	NOUN
ftr-332	667	17	of	of	ADP
ftr-332	667	18	any	any	DET
ftr-332	667	19	personal	personal	ADJ
ftr-332	667	20	use	use	NOUN
ftr-332	667	21	of	of	ADP
ftr-332	667	22	an	an	DET
ftr-332	667	23	employer	employer	NOUN
ftr-332	667	24	-	-	PUNCT
ftr-332	667	25	provided	provide	VERB
ftr-332	667	26	cell	cell	NOUN
ftr-332	667	27	phone	phone	NOUN
ftr-332	667	28	can	can	AUX
ftr-332	667	29	be	be	AUX
ftr-332	667	30	excluded	exclude	VERB
ftr-332	667	31	from	from	ADP
ftr-332	667	32	income	income	NOUN
ftr-332	667	33	as	as	ADP
ftr-332	667	34	a	a	DET
ftr-332	667	35	de	de	X
ftr-332	667	36	minimis	minimis	NOUN
ftr-332	667	37	fringe	fringe	NOUN
ftr-332	667	38	benefit	benefit	NOUN
ftr-332	667	39	.	.	PUNCT
ftr-332	668	1	3	3	X
ftr-332	668	2	.	.	X
ftr-332	668	3	the	the	DET
ftr-332	668	4	cost	cost	NOUN
ftr-332	668	5	of	of	ADP
ftr-332	668	6	figuring	figure	VERB
ftr-332	668	7	out	out	ADP
ftr-332	668	8	what	what	PRON
ftr-332	668	9	kind	kind	NOUN
ftr-332	668	10	of	of	ADP
ftr-332	668	11	work	work	NOUN
ftr-332	668	12	you	you	PRON
ftr-332	668	13	’re	’re	AUX
ftr-332	668	14	going	go	VERB
ftr-332	668	15	to	to	PART
ftr-332	668	16	do	do	VERB
ftr-332	668	17	is	be	AUX
ftr-332	668	18	n’t	not	PART
ftr-332	668	19	deductible	deductible	ADJ
ftr-332	668	20	.	.	PUNCT
ftr-332	669	1	forrest	forrest	PROPN
ftr-332	669	2	v.	v.	PROPN
ftr-332	669	3	commissioner	commissioner	PROPN
ftr-332	669	4	,	,	PUNCT
ftr-332	669	5	t.c	t.c	PROPN
ftr-332	669	6	.	.	PROPN
ftr-332	669	7	memo	memo	NOUN
ftr-332	669	8	.	.	PUNCT
ftr-332	670	1	2011	2011	NUM
ftr-332	670	2	-	-	SYM
ftr-332	670	3	4	4	NUM
ftr-332	670	4	(	(	PUNCT
ftr-332	670	5	1/4/11	1/4/11	NUM
ftr-332	670	6	)	)	PUNCT
ftr-332	670	7	.	.	PUNCT
ftr-332	671	1	the	the	DET
ftr-332	671	2	court	court	NOUN
ftr-332	671	3	(	(	PUNCT
ftr-332	671	4	judge	judge	PROPN
ftr-332	671	5	wherry	wherry	PROPN
ftr-332	671	6	)	)	PUNCT
ftr-332	671	7	held	hold	VERB
ftr-332	671	8	that	that	SCONJ
ftr-332	671	9	expenses	expense	NOUN
ftr-332	671	10	incurred	incur	VERB
ftr-332	671	11	in	in	ADP
ftr-332	671	12	a	a	DET
ftr-332	671	13	―fledgling	―fledgling	PROPN
ftr-332	671	14	effort‖	effort‖	PROPN
ftr-332	671	15	solo	solo	ADJ
ftr-332	671	16	law	law	NOUN
ftr-332	671	17	practice	practice	NOUN
ftr-332	671	18	by	by	ADP
ftr-332	671	19	a	a	DET
ftr-332	671	20	lawyer	lawyer	NOUN
ftr-332	671	21	who	who	PRON
ftr-332	671	22	reported	report	VERB
ftr-332	671	23	no	no	DET
ftr-332	671	24	income	income	NOUN
ftr-332	671	25	from	from	ADP
ftr-332	671	26	her	her	PRON
ftr-332	671	27	law	law	NOUN
ftr-332	671	28	practice	practice	NOUN
ftr-332	671	29	,	,	PUNCT
ftr-332	671	30	but	but	CCONJ
ftr-332	671	31	which	which	PRON
ftr-332	671	32	were	be	AUX
ftr-332	671	33	incurred	incur	VERB
ftr-332	671	34	to	to	PART
ftr-332	671	35	make	make	VERB
ftr-332	671	36	contacts	contact	NOUN
ftr-332	671	37	and	and	CCONJ
ftr-332	671	38	network	network	NOUN
ftr-332	671	39	in	in	ADP
ftr-332	671	40	an	an	DET
ftr-332	671	41	effort	effort	NOUN
ftr-332	671	42	to	to	PART
ftr-332	671	43	―figure	―figure	VERB
ftr-332	671	44	out	out	ADP
ftr-332	671	45	what	what	PRON
ftr-332	671	46	kind	kind	NOUN
ftr-332	671	47	of	of	ADP
ftr-332	671	48	work	work	NOUN
ftr-332	671	49	...	...	PUNCT
ftr-332	672	1	[	[	X
ftr-332	672	2	the	the	DET
ftr-332	672	3	taxpayer	taxpayer	NOUN
ftr-332	672	4	]	]	PUNCT
ftr-332	672	5	was	be	AUX
ftr-332	672	6	going	go	VERB
ftr-332	672	7	to	to	ADP
ftr-332	672	8	do,‖	do,‖	PROPN
ftr-332	672	9	were	be	AUX
ftr-332	672	10	nondeductible	nondeductible	ADJ
ftr-332	672	11	start	start	VERB
ftr-332	672	12	-	-	PUNCT
ftr-332	672	13	up	up	ADP
ftr-332	672	14	expenses	expense	NOUN
ftr-332	672	15	under	under	ADP
ftr-332	672	16	§	§	PROPN
ftr-332	672	17	195	195	NUM
ftr-332	672	18	.	.	NOUN
ftr-332	672	19	4	4	NUM
ftr-332	672	20	.	.	X
ftr-332	672	21	appropriately	appropriately	ADV
ftr-332	672	22	-	-	PUNCT
ftr-332	672	23	named	name	VERB
ftr-332	672	24	television	television	NOUN
ftr-332	672	25	news	news	NOUN
ftr-332	672	26	anchor	anchor	NOUN
ftr-332	672	27	was	be	AUX
ftr-332	672	28	denied	deny	VERB
ftr-332	672	29	a	a	DET
ftr-332	672	30	deduction	deduction	NOUN
ftr-332	672	31	for	for	ADP
ftr-332	672	32	her	her	PRON
ftr-332	672	33	wardrobe	wardrobe	NOUN
ftr-332	672	34	,	,	PUNCT
ftr-332	672	35	etc	etc	X
ftr-332	672	36	.	.	X
ftr-332	673	1	hamper	hamper	PROPN
ftr-332	673	2	v.	v.	PROPN
ftr-332	673	3	commissioner	commissioner	PROPN
ftr-332	673	4	,	,	PUNCT
ftr-332	673	5	t.c	t.c	PROPN
ftr-332	673	6	.	.	PROPN
ftr-332	673	7	summary	summary	PROPN
ftr-332	673	8	opinion	opinion	NOUN
ftr-332	673	9	2011	2011	NUM
ftr-332	673	10	-	-	SYM
ftr-332	673	11	17	17	NUM
ftr-332	673	12	(	(	PUNCT
ftr-332	673	13	2/24/11	2/24/11	NUM
ftr-332	673	14	)	)	PUNCT
ftr-332	673	15	.	.	PUNCT
ftr-332	674	1	the	the	DET
ftr-332	674	2	court	court	NOUN
ftr-332	674	3	(	(	PUNCT
ftr-332	674	4	special	special	ADJ
ftr-332	674	5	trial	trial	NOUN
ftr-332	674	6	judge	judge	NOUN
ftr-332	674	7	dean	dean	PROPN
ftr-332	674	8	)	)	PUNCT
ftr-332	674	9	denied	deny	VERB
ftr-332	674	10	a	a	DET
ftr-332	674	11	television	television	NOUN
ftr-332	674	12	news	news	NOUN
ftr-332	674	13	anchor‘s	anchor‘s	ADP
ftr-332	674	14	deduction	deduction	NOUN
ftr-332	674	15	of	of	ADP
ftr-332	674	16	clothing	clothing	NOUN
ftr-332	674	17	costs	cost	NOUN
ftr-332	674	18	and	and	CCONJ
ftr-332	674	19	upkeep	upkeep	NOUN
ftr-332	674	20	because	because	SCONJ
ftr-332	674	21	the	the	DET
ftr-332	674	22	clothing	clothing	NOUN
ftr-332	674	23	in	in	ADP
ftr-332	674	24	question	question	NOUN
ftr-332	674	25	was	be	AUX
ftr-332	674	26	suitable	suitable	ADJ
ftr-332	674	27	for	for	ADP
ftr-332	674	28	everyday	everyday	ADJ
ftr-332	674	29	wear	wear	NOUN
ftr-332	674	30	and	and	CCONJ
ftr-332	674	31	held	hold	VERB
ftr-332	674	32	that	that	SCONJ
ftr-332	674	33	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	674	34	claimed	claim	VERB
ftr-332	674	35	business	business	NOUN
ftr-332	674	36	deductions	deduction	NOUN
ftr-332	674	37	were	be	AUX
ftr-332	674	38	personal	personal	ADJ
ftr-332	674	39	expenses	expense	NOUN
ftr-332	674	40	.	.	PUNCT
ftr-332	675	1	accuracyrelated	accuracyrelate	VERB
ftr-332	675	2	penalties	penalty	NOUN
ftr-332	675	3	were	be	AUX
ftr-332	675	4	upheld	uphold	VERB
ftr-332	675	5	.	.	PUNCT
ftr-332	676	1	5	5	X
ftr-332	676	2	.	.	X
ftr-332	676	3	let	let	VERB
ftr-332	676	4	the	the	DET
ftr-332	676	5	judicial	judicial	ADJ
ftr-332	676	6	interpretation	interpretation	NOUN
ftr-332	676	7	of	of	ADP
ftr-332	676	8	§	§	PROPN
ftr-332	676	9	199	199	NUM
ftr-332	676	10	begin	begin	NOUN
ftr-332	676	11	!	!	PUNCT
ftr-332	677	1	gibson	gibson	PROPN
ftr-332	677	2	&	&	CCONJ
ftr-332	677	3	associates	associates	PROPN
ftr-332	677	4	,	,	PUNCT
ftr-332	677	5	inc	inc	PROPN
ftr-332	677	6	.	.	PROPN
ftr-332	678	1	v.	v.	PROPN
ftr-332	678	2	commissioner	commissioner	PROPN
ftr-332	678	3	,	,	PUNCT
ftr-332	678	4	136	136	NUM
ftr-332	678	5	t.c	t.c	PROPN
ftr-332	678	6	.	.	PROPN
ftr-332	678	7	195	195	NUM
ftr-332	678	8	(	(	PUNCT
ftr-332	678	9	2/24/11	2/24/11	NUM
ftr-332	678	10	)	)	PUNCT
ftr-332	678	11	.	.	PUNCT
ftr-332	679	1	section	section	NOUN
ftr-332	679	2	199	199	NUM
ftr-332	679	3	allows	allow	VERB
ftr-332	679	4	a	a	DET
ftr-332	679	5	corporate	corporate	ADJ
ftr-332	679	6	taxpayer	taxpayer	NOUN
ftr-332	679	7	to	to	PART
ftr-332	679	8	deduct	deduct	VERB
ftr-332	679	9	a	a	DET
ftr-332	679	10	percentage	percentage	NOUN
ftr-332	679	11	(	(	PUNCT
ftr-332	679	12	equal	equal	ADJ
ftr-332	679	13	to	to	ADP
ftr-332	679	14	3	3	NUM
ftr-332	679	15	percent	percent	NOUN
ftr-332	679	16	for	for	ADP
ftr-332	679	17	the	the	DET
ftr-332	679	18	year	year	NOUN
ftr-332	679	19	in	in	ADP
ftr-332	679	20	question	question	NOUN
ftr-332	679	21	)	)	PUNCT
ftr-332	679	22	of	of	ADP
ftr-332	679	23	its	its	PRON
ftr-332	679	24	―qualified	―qualified	ADJ
ftr-332	679	25	production	production	NOUN
ftr-332	679	26	activities	activity	NOUN
ftr-332	679	27	income.‖	income.‖	VERB
ftr-332	679	28	the	the	DET
ftr-332	679	29	starting	starting	NOUN
ftr-332	679	30	point	point	NOUN
ftr-332	679	31	for	for	ADP
ftr-332	679	32	the	the	DET
ftr-332	679	33	computation	computation	NOUN
ftr-332	679	34	is	be	AUX
ftr-332	679	35	―domestic	―domestic	ADJ
ftr-332	679	36	production	production	NOUN
ftr-332	679	37	gross	gross	ADJ
ftr-332	679	38	receipts.‖	receipts.‖	NOUN
ftr-332	679	39	section	section	NOUN
ftr-332	679	40	199(c)(4)(a)(ii	199(c)(4)(a)(ii	NUM
ftr-332	679	41	)	)	PUNCT
ftr-332	679	42	provides	provide	VERB
ftr-332	679	43	that	that	SCONJ
ftr-332	679	44	domestic	domestic	ADJ
ftr-332	679	45	production	production	NOUN
ftr-332	679	46	gross	gross	ADJ
ftr-332	679	47	receipts	receipt	NOUN
ftr-332	679	48	include	include	VERB
ftr-332	679	49	a	a	DET
ftr-332	679	50	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	679	51	gross	gross	ADJ
ftr-332	679	52	receipts	receipt	NOUN
ftr-332	679	53	from	from	ADP
ftr-332	679	54	the	the	DET
ftr-332	679	55	construction	construction	NOUN
ftr-332	679	56	of	of	ADP
ftr-332	679	57	real	real	ADJ
ftr-332	679	58	property	property	NOUN
ftr-332	679	59	performed	perform	VERB
ftr-332	679	60	in	in	ADP
ftr-332	679	61	the	the	DET
ftr-332	679	62	united	united	PROPN
ftr-332	679	63	states	states	PROPN
ftr-332	679	64	if	if	SCONJ
ftr-332	679	65	the	the	DET
ftr-332	679	66	taxpayer	taxpayer	NOUN
ftr-332	679	67	is	be	AUX
ftr-332	679	68	engaged	engage	VERB
ftr-332	679	69	in	in	ADP
ftr-332	679	70	the	the	DET
ftr-332	679	71	active	active	ADJ
ftr-332	679	72	conduct	conduct	NOUN
ftr-332	679	73	of	of	ADP
ftr-332	679	74	a	a	DET
ftr-332	679	75	construction	construction	NOUN
ftr-332	679	76	business	business	NOUN
ftr-332	679	77	and	and	CCONJ
ftr-332	679	78	the	the	DET
ftr-332	679	79	gross	gross	ADJ
ftr-332	679	80	receipts	receipt	NOUN
ftr-332	679	81	are	be	AUX
ftr-332	679	82	derived	derive	VERB
ftr-332	679	83	in	in	ADP
ftr-332	679	84	the	the	DET
ftr-332	679	85	ordinary	ordinary	ADJ
ftr-332	679	86	course	course	NOUN
ftr-332	679	87	of	of	ADP
ftr-332	679	88	that	that	DET
ftr-332	679	89	business	business	NOUN
ftr-332	679	90	,	,	PUNCT
ftr-332	679	91	but	but	CCONJ
ftr-332	679	92	§	§	PROPN
ftr-332	679	93	199	199	NUM
ftr-332	679	94	does	do	AUX
ftr-332	679	95	not	not	PART
ftr-332	679	96	define	define	VERB
ftr-332	679	97	the	the	DET
ftr-332	679	98	phrase	phrase	NOUN
ftr-332	679	99	―construction	―construction	NOUN
ftr-332	679	100	of	of	ADP
ftr-332	679	101	real	real	ADJ
ftr-332	679	102	property.‖	property.‖	NOUN
ftr-332	679	103	the	the	DET
ftr-332	679	104	taxpayer	taxpayer	NOUN
ftr-332	679	105	is	be	AUX
ftr-332	679	106	an	an	DET
ftr-332	679	107	engineering	engineering	NOUN
ftr-332	679	108	and	and	CCONJ
ftr-332	679	109	heavy	heavy	ADJ
ftr-332	679	110	construction	construction	NOUN
ftr-332	679	111	company	company	NOUN
ftr-332	679	112	that	that	PRON
ftr-332	679	113	primarily	primarily	ADV
ftr-332	679	114	erects	erect	VERB
ftr-332	679	115	or	or	CCONJ
ftr-332	679	116	rehabilitates	rehabilitate	VERB
ftr-332	679	117	streets	street	NOUN
ftr-332	679	118	,	,	PUNCT
ftr-332	679	119	bridges	bridge	NOUN
ftr-332	679	120	,	,	PUNCT
ftr-332	679	121	airport	airport	NOUN
ftr-332	679	122	runways	runway	NOUN
ftr-332	679	123	,	,	PUNCT
ftr-332	679	124	and	and	CCONJ
ftr-332	679	125	other	other	ADJ
ftr-332	679	126	related	related	ADJ
ftr-332	679	127	real	real	ADJ
ftr-332	679	128	property	property	NOUN
ftr-332	679	129	.	.	PUNCT
ftr-332	680	1	its	its	PRON
ftr-332	680	2	rehabilitation	rehabilitation	NOUN
ftr-332	680	3	services	service	NOUN
ftr-332	680	4	relate	relate	VERB
ftr-332	680	5	mainly	mainly	ADV
ftr-332	680	6	to	to	ADP
ftr-332	680	7	real	real	ADJ
ftr-332	680	8	property	property	NOUN
ftr-332	680	9	that	that	PRON
ftr-332	680	10	is	be	AUX
ftr-332	680	11	substantially	substantially	ADV
ftr-332	680	12	dilapidated	dilapidate	VERB
ftr-332	680	13	or	or	CCONJ
ftr-332	680	14	damaged	damage	VERB
ftr-332	680	15	from	from	ADP
ftr-332	680	16	a	a	DET
ftr-332	680	17	casualty	casualty	NOUN
ftr-332	680	18	.	.	PUNCT
ftr-332	681	1	the	the	DET
ftr-332	681	2	taxpayer	taxpayer	NOUN
ftr-332	681	3	also	also	ADV
ftr-332	681	4	repairs	repair	VERB
ftr-332	681	5	and	and	CCONJ
ftr-332	681	6	maintains	maintain	VERB
ftr-332	681	7	real	real	ADJ
ftr-332	681	8	property	property	NOUN
ftr-332	681	9	.	.	PUNCT
ftr-332	682	1	the	the	DET
ftr-332	682	2	taxpayer	taxpayer	NOUN
ftr-332	682	3	treated	treat	VERB
ftr-332	682	4	all	all	PRON
ftr-332	682	5	of	of	ADP
ftr-332	682	6	its	its	PRON
ftr-332	682	7	receipts	receipt	NOUN
ftr-332	682	8	as	as	ADP
ftr-332	682	9	―domestic	―domestic	ADJ
ftr-332	682	10	production	production	NOUN
ftr-332	682	11	gross	gross	ADJ
ftr-332	682	12	receipts‖	receipts‖	PROPN
ftr-332	682	13	eligible	eligible	ADJ
ftr-332	682	14	for	for	ADP
ftr-332	682	15	the	the	DET
ftr-332	682	16	§	§	ADJ
ftr-332	682	17	199	199	NUM
ftr-332	682	18	deduction	deduction	NOUN
ftr-332	682	19	,	,	PUNCT
ftr-332	682	20	but	but	CCONJ
ftr-332	682	21	the	the	DET
ftr-332	682	22	irs	irs	PROPN
ftr-332	682	23	disallowed	disallow	VERB
ftr-332	682	24	the	the	DET
ftr-332	682	25	deduction	deduction	NOUN
ftr-332	682	26	on	on	ADP
ftr-332	682	27	the	the	DET
ftr-332	682	28	2012	2012	NUM
ftr-332	682	29	]	]	PUNCT
ftr-332	682	30	recent	recent	ADJ
ftr-332	682	31	developments	development	NOUN
ftr-332	682	32	in	in	ADP
ftr-332	682	33	federal	federal	ADJ
ftr-332	682	34	income	income	NOUN
ftr-332	682	35	taxation	taxation	NOUN
ftr-332	682	36	213	213	NUM
ftr-332	682	37	ground	ground	NOUN
ftr-332	682	38	that	that	SCONJ
ftr-332	682	39	none	none	NOUN
ftr-332	682	40	of	of	ADP
ftr-332	682	41	its	its	PRON
ftr-332	682	42	receipts	receipt	NOUN
ftr-332	682	43	qualified	qualified	ADJ
ftr-332	682	44	.	.	PUNCT
ftr-332	683	1	the	the	DET
ftr-332	683	2	tax	tax	NOUN
ftr-332	683	3	court	court	NOUN
ftr-332	683	4	(	(	PUNCT
ftr-332	683	5	judge	judge	PROPN
ftr-332	683	6	paris	paris	PROPN
ftr-332	683	7	)	)	PUNCT
ftr-332	683	8	held	hold	VERB
ftr-332	683	9	that	that	SCONJ
ftr-332	683	10	the	the	DET
ftr-332	683	11	receipts	receipt	NOUN
ftr-332	683	12	derived	derive	VERB
ftr-332	683	13	from	from	ADP
ftr-332	683	14	the	the	DET
ftr-332	683	15	erection	erection	NOUN
ftr-332	683	16	or	or	CCONJ
ftr-332	683	17	substantial	substantial	ADJ
ftr-332	683	18	renovation	renovation	NOUN
ftr-332	683	19	of	of	ADP
ftr-332	683	20	real	real	ADJ
ftr-332	683	21	property	property	NOUN
ftr-332	683	22	(	(	PUNCT
ftr-332	683	23	that	that	PRON
ftr-332	683	24	operated	operate	VERB
ftr-332	683	25	and	and	CCONJ
ftr-332	683	26	performed	perform	VERB
ftr-332	683	27	a	a	DET
ftr-332	683	28	discrete	discrete	ADJ
ftr-332	683	29	function	function	NOUN
ftr-332	683	30	in	in	ADP
ftr-332	683	31	and	and	CCONJ
ftr-332	683	32	of	of	ADP
ftr-332	683	33	itself	itself	PRON
ftr-332	683	34	)	)	PUNCT
ftr-332	683	35	were	be	AUX
ftr-332	683	36	domestic	domestic	ADJ
ftr-332	683	37	production	production	NOUN
ftr-332	683	38	gross	gross	ADJ
ftr-332	683	39	receipts	receipt	NOUN
ftr-332	683	40	to	to	ADP
ftr-332	683	41	the	the	DET
ftr-332	683	42	extent	extent	NOUN
ftr-332	683	43	that	that	SCONJ
ftr-332	683	44	the	the	DET
ftr-332	683	45	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	683	46	activities	activity	NOUN
ftr-332	683	47	with	with	ADP
ftr-332	683	48	respect	respect	NOUN
ftr-332	683	49	to	to	ADP
ftr-332	683	50	each	each	DET
ftr-332	683	51	property	property	NOUN
ftr-332	683	52	(	(	PUNCT
ftr-332	683	53	1	1	X
ftr-332	683	54	)	)	PUNCT
ftr-332	683	55	materially	materially	ADV
ftr-332	683	56	increased	increase	VERB
ftr-332	683	57	the	the	DET
ftr-332	683	58	value	value	NOUN
ftr-332	683	59	of	of	ADP
ftr-332	683	60	the	the	DET
ftr-332	683	61	real	real	ADJ
ftr-332	683	62	property	property	NOUN
ftr-332	683	63	,	,	PUNCT
ftr-332	683	64	(	(	PUNCT
ftr-332	683	65	2	2	X
ftr-332	683	66	)	)	PUNCT
ftr-332	683	67	substantially	substantially	ADV
ftr-332	683	68	prolonged	prolong	VERB
ftr-332	683	69	the	the	DET
ftr-332	683	70	useful	useful	ADJ
ftr-332	683	71	life	life	NOUN
ftr-332	683	72	of	of	ADP
ftr-332	683	73	the	the	DET
ftr-332	683	74	real	real	ADJ
ftr-332	683	75	property	property	NOUN
ftr-332	683	76	,	,	PUNCT
ftr-332	683	77	and/or	and/or	CCONJ
ftr-332	683	78	(	(	PUNCT
ftr-332	683	79	3	3	X
ftr-332	683	80	)	)	PUNCT
ftr-332	683	81	adapted	adapt	VERB
ftr-332	683	82	the	the	DET
ftr-332	683	83	real	real	ADJ
ftr-332	683	84	property	property	NOUN
ftr-332	683	85	to	to	ADP
ftr-332	683	86	a	a	DET
ftr-332	683	87	different	different	ADJ
ftr-332	683	88	or	or	CCONJ
ftr-332	683	89	new	new	ADJ
ftr-332	683	90	use	use	NOUN
ftr-332	683	91	.	.	PUNCT
ftr-332	684	1	many	many	ADJ
ftr-332	684	2	of	of	ADP
ftr-332	684	3	the	the	DET
ftr-332	684	4	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	684	5	activities	activity	NOUN
ftr-332	684	6	met	meet	VERB
ftr-332	684	7	this	this	DET
ftr-332	684	8	test	test	NOUN
ftr-332	684	9	.	.	PUNCT
ftr-332	685	1	however	however	ADV
ftr-332	685	2	,	,	PUNCT
ftr-332	685	3	the	the	DET
ftr-332	685	4	gross	gross	ADJ
ftr-332	685	5	receipts	receipt	NOUN
ftr-332	685	6	from	from	ADP
ftr-332	685	7	the	the	DET
ftr-332	685	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	685	9	real	real	ADJ
ftr-332	685	10	property	property	NOUN
ftr-332	685	11	repair	repair	NOUN
ftr-332	685	12	business	business	NOUN
ftr-332	685	13	that	that	PRON
ftr-332	685	14	were	be	AUX
ftr-332	685	15	unrelated	unrelated	ADJ
ftr-332	685	16	to	to	ADP
ftr-332	685	17	its	its	PRON
ftr-332	685	18	primary	primary	ADJ
ftr-332	685	19	business	business	NOUN
ftr-332	685	20	and	and	CCONJ
ftr-332	685	21	which	which	PRON
ftr-332	685	22	did	do	AUX
ftr-332	685	23	not	not	PART
ftr-332	685	24	materially	materially	ADV
ftr-332	685	25	increase	increase	VERB
ftr-332	685	26	the	the	DET
ftr-332	685	27	value	value	NOUN
ftr-332	685	28	of	of	ADP
ftr-332	685	29	the	the	DET
ftr-332	685	30	real	real	ADJ
ftr-332	685	31	property	property	NOUN
ftr-332	685	32	,	,	PUNCT
ftr-332	685	33	substantially	substantially	ADV
ftr-332	685	34	prolong	prolong	VERB
ftr-332	685	35	its	its	PRON
ftr-332	685	36	useful	useful	ADJ
ftr-332	685	37	life	life	NOUN
ftr-332	685	38	,	,	PUNCT
ftr-332	685	39	and/or	and/or	CCONJ
ftr-332	685	40	adapt	adapt	VERB
ftr-332	685	41	the	the	DET
ftr-332	685	42	real	real	ADJ
ftr-332	685	43	property	property	NOUN
ftr-332	685	44	to	to	ADP
ftr-332	685	45	a	a	DET
ftr-332	685	46	different	different	ADJ
ftr-332	685	47	or	or	CCONJ
ftr-332	685	48	new	new	ADJ
ftr-332	685	49	use	use	NOUN
ftr-332	685	50	did	do	AUX
ftr-332	685	51	not	not	PART
ftr-332	685	52	qualify	qualify	VERB
ftr-332	685	53	.	.	PUNCT
ftr-332	686	1	the	the	DET
ftr-332	686	2	case	case	NOUN
ftr-332	686	3	was	be	AUX
ftr-332	686	4	highly	highly	ADV
ftr-332	686	5	factual	factual	ADJ
ftr-332	686	6	.	.	PUNCT
ftr-332	687	1	6	6	NUM
ftr-332	687	2	.	.	X
ftr-332	687	3	hard	hard	ADJ
ftr-332	687	4	rock	rock	NOUN
ftr-332	687	5	cafes	cafe	NOUN
ftr-332	687	6	are	be	AUX
ftr-332	687	7	unified	unified	ADJ
ftr-332	687	8	but	but	CCONJ
ftr-332	687	9	not	not	PART
ftr-332	687	10	substantiated	substantiate	VERB
ftr-332	687	11	.	.	PUNCT
ftr-332	688	1	morton	morton	PROPN
ftr-332	688	2	v.	v.	PROPN
ftr-332	688	3	united	united	PROPN
ftr-332	688	4	states	states	PROPN
ftr-332	688	5	,	,	PUNCT
ftr-332	688	6	98	98	NUM
ftr-332	688	7	fed	feed	VERB
ftr-332	688	8	.	.	PUNCT
ftr-332	689	1	cl	cl	NOUN
ftr-332	689	2	.	.	NOUN
ftr-332	690	1	596	596	NUM
ftr-332	690	2	(	(	PUNCT
ftr-332	690	3	4/27/11	4/27/11	NUM
ftr-332	690	4	)	)	PUNCT
ftr-332	690	5	.	.	PUNCT
ftr-332	691	1	the	the	DET
ftr-332	691	2	taxpayer	taxpayer	NOUN
ftr-332	691	3	is	be	AUX
ftr-332	691	4	one	one	NUM
ftr-332	691	5	of	of	ADP
ftr-332	691	6	the	the	DET
ftr-332	691	7	co	co	NOUN
ftr-332	691	8	-	-	NOUN
ftr-332	691	9	founders	founder	NOUN
ftr-332	691	10	of	of	ADP
ftr-332	691	11	the	the	DET
ftr-332	691	12	hard	hard	ADJ
ftr-332	691	13	rock	rock	NOUN
ftr-332	691	14	café	café	NOUN
ftr-332	691	15	chain	chain	NOUN
ftr-332	691	16	,	,	PUNCT
ftr-332	691	17	which	which	PRON
ftr-332	691	18	is	be	AUX
ftr-332	691	19	operated	operate	VERB
ftr-332	691	20	through	through	ADP
ftr-332	691	21	a	a	DET
ftr-332	691	22	series	series	NOUN
ftr-332	691	23	of	of	ADP
ftr-332	691	24	s	s	PART
ftr-332	691	25	corporations	corporation	NOUN
ftr-332	691	26	in	in	ADP
ftr-332	691	27	which	which	PRON
ftr-332	691	28	the	the	DET
ftr-332	691	29	taxpayer	taxpayer	NOUN
ftr-332	691	30	was	be	AUX
ftr-332	691	31	the	the	DET
ftr-332	691	32	sole	sole	ADJ
ftr-332	691	33	or	or	CCONJ
ftr-332	691	34	majority	majority	NOUN
ftr-332	691	35	investor	investor	NOUN
ftr-332	691	36	.	.	PUNCT
ftr-332	692	1	in	in	ADP
ftr-332	692	2	addition	addition	NOUN
ftr-332	692	3	the	the	DET
ftr-332	692	4	taxpayer	taxpayer	NOUN
ftr-332	692	5	owned	own	VERB
ftr-332	692	6	the	the	DET
ftr-332	692	7	real	real	ADJ
ftr-332	692	8	property	property	NOUN
ftr-332	692	9	underlying	underlie	VERB
ftr-332	692	10	hard	hard	ADJ
ftr-332	692	11	rock	rock	NOUN
ftr-332	692	12	cafes	cafe	NOUN
ftr-332	692	13	,	,	PUNCT
ftr-332	692	14	which	which	PRON
ftr-332	692	15	was	be	AUX
ftr-332	692	16	leased	lease	VERB
ftr-332	692	17	to	to	ADP
ftr-332	692	18	the	the	DET
ftr-332	692	19	s	s	PART
ftr-332	692	20	corporations	corporation	NOUN
ftr-332	692	21	.	.	PUNCT
ftr-332	693	1	the	the	DET
ftr-332	693	2	taxpayer	taxpayer	NOUN
ftr-332	693	3	travelled	travel	VERB
ftr-332	693	4	in	in	ADP
ftr-332	693	5	a	a	DET
ftr-332	693	6	gulfstream	gulfstream	NOUN
ftr-332	693	7	iii	iii	NUM
ftr-332	693	8	aircraft	aircraft	NOUN
ftr-332	693	9	,	,	PUNCT
ftr-332	693	10	which	which	PRON
ftr-332	693	11	he	he	PRON
ftr-332	693	12	exchanged	exchange	VERB
ftr-332	693	13	for	for	ADP
ftr-332	693	14	a	a	DET
ftr-332	693	15	gulfstream	gulfstream	NOUN
ftr-332	693	16	iv	iv	NOUN
ftr-332	693	17	through	through	ADP
ftr-332	693	18	a	a	DET
ftr-332	693	19	qualified	qualified	ADJ
ftr-332	693	20	intermediary	intermediary	NOUN
ftr-332	693	21	.	.	PUNCT
ftr-332	694	1	the	the	DET
ftr-332	694	2	aircraft	aircraft	NOUN
ftr-332	694	3	was	be	AUX
ftr-332	694	4	used	use	VERB
ftr-332	694	5	both	both	PRON
ftr-332	694	6	for	for	ADP
ftr-332	694	7	business	business	NOUN
ftr-332	694	8	and	and	CCONJ
ftr-332	694	9	personal	personal	ADJ
ftr-332	694	10	travel	travel	NOUN
ftr-332	694	11	.	.	PUNCT
ftr-332	695	1	while	while	SCONJ
ftr-332	695	2	the	the	DET
ftr-332	695	3	pilot	pilot	NOUN
ftr-332	695	4	logs	log	VERB
ftr-332	695	5	for	for	ADP
ftr-332	695	6	the	the	DET
ftr-332	695	7	aircraft	aircraft	NOUN
ftr-332	695	8	recorded	record	VERB
ftr-332	695	9	the	the	DET
ftr-332	695	10	date	date	NOUN
ftr-332	695	11	,	,	PUNCT
ftr-332	695	12	time	time	NOUN
ftr-332	695	13	of	of	ADP
ftr-332	695	14	the	the	DET
ftr-332	695	15	trips	trip	NOUN
ftr-332	695	16	,	,	PUNCT
ftr-332	695	17	destinations	destination	NOUN
ftr-332	695	18	,	,	PUNCT
ftr-332	695	19	and	and	CCONJ
ftr-332	695	20	the	the	DET
ftr-332	695	21	number	number	NOUN
ftr-332	695	22	of	of	ADP
ftr-332	695	23	passengers	passenger	NOUN
ftr-332	695	24	,	,	PUNCT
ftr-332	695	25	the	the	DET
ftr-332	695	26	logs	log	NOUN
ftr-332	695	27	did	do	AUX
ftr-332	695	28	not	not	PART
ftr-332	695	29	record	record	VERB
ftr-332	695	30	the	the	DET
ftr-332	695	31	identity	identity	NOUN
ftr-332	695	32	of	of	ADP
ftr-332	695	33	passengers	passenger	NOUN
ftr-332	695	34	or	or	CCONJ
ftr-332	695	35	the	the	DET
ftr-332	695	36	purpose	purpose	NOUN
ftr-332	695	37	of	of	ADP
ftr-332	695	38	the	the	DET
ftr-332	695	39	trips	trip	NOUN
ftr-332	695	40	.	.	PUNCT
ftr-332	696	1	the	the	DET
ftr-332	696	2	court	court	NOUN
ftr-332	696	3	accepted	accept	VERB
ftr-332	696	4	the	the	DET
ftr-332	696	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	696	6	argument	argument	NOUN
ftr-332	696	7	that	that	SCONJ
ftr-332	696	8	the	the	DET
ftr-332	696	9	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	696	10	unified	unified	ADJ
ftr-332	696	11	business	business	NOUN
ftr-332	696	12	enterprise	enterprise	NOUN
ftr-332	696	13	permitted	permit	VERB
ftr-332	696	14	deductions	deduction	NOUN
ftr-332	696	15	for	for	ADP
ftr-332	696	16	the	the	DET
ftr-332	696	17	aircraft	aircraft	NOUN
ftr-332	696	18	use	use	NOUN
ftr-332	696	19	that	that	PRON
ftr-332	696	20	furthered	further	VERB
ftr-332	696	21	the	the	DET
ftr-332	696	22	business	business	NOUN
ftr-332	696	23	purpose	purpose	NOUN
ftr-332	696	24	of	of	ADP
ftr-332	696	25	the	the	DET
ftr-332	696	26	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	696	27	various	various	ADJ
ftr-332	696	28	entities	entity	NOUN
ftr-332	696	29	other	other	ADJ
ftr-332	696	30	than	than	ADP
ftr-332	696	31	the	the	DET
ftr-332	696	32	entity	entity	NOUN
ftr-332	696	33	to	to	PART
ftr-332	696	34	which	which	PRON
ftr-332	696	35	the	the	DET
ftr-332	696	36	aircraft	aircraft	NOUN
ftr-332	696	37	was	be	AUX
ftr-332	696	38	registered	register	VERB
ftr-332	696	39	.	.	PUNCT
ftr-332	697	1	deputy	deputy	PROPN
ftr-332	697	2	v.	v.	ADP
ftr-332	697	3	du	du	PROPN
ftr-332	697	4	pont	pont	PROPN
ftr-332	697	5	,	,	PUNCT
ftr-332	697	6	308	308	NUM
ftr-332	697	7	u.s	u.s	PROPN
ftr-332	697	8	.	.	PROPN
ftr-332	697	9	488	488	NUM
ftr-332	697	10	(	(	PUNCT
ftr-332	697	11	1940	1940	NUM
ftr-332	697	12	)	)	PUNCT
ftr-332	697	13	,	,	PUNCT
ftr-332	697	14	and	and	CCONJ
ftr-332	697	15	moline	moline	NOUN
ftr-332	697	16	properties	property	NOUN
ftr-332	697	17	,	,	PUNCT
ftr-332	697	18	inc	inc	PROPN
ftr-332	697	19	.	.	PROPN
ftr-332	698	1	v.	v.	PROPN
ftr-332	698	2	commissioner	commissioner	PROPN
ftr-332	698	3	,	,	PUNCT
ftr-332	698	4	319	319	NUM
ftr-332	698	5	u.s	u.s	PROPN
ftr-332	698	6	.	.	PROPN
ftr-332	698	7	436	436	NUM
ftr-332	698	8	(	(	PUNCT
ftr-332	698	9	1943	1943	NUM
ftr-332	698	10	)	)	PUNCT
ftr-332	698	11	,	,	PUNCT
ftr-332	698	12	held	hold	VERB
ftr-332	698	13	that	that	SCONJ
ftr-332	698	14	the	the	DET
ftr-332	698	15	taxpayer	taxpayer	NOUN
ftr-332	698	16	and	and	CCONJ
ftr-332	698	17	his	his	PRON
ftr-332	698	18	corporations	corporation	NOUN
ftr-332	698	19	must	must	AUX
ftr-332	698	20	be	be	AUX
ftr-332	698	21	treated	treat	VERB
ftr-332	698	22	as	as	ADP
ftr-332	698	23	separate	separate	ADJ
ftr-332	698	24	entities	entity	NOUN
ftr-332	698	25	for	for	ADP
ftr-332	698	26	determining	determine	VERB
ftr-332	698	27	business	business	NOUN
ftr-332	698	28	expenses	expense	NOUN
ftr-332	698	29	under	under	ADP
ftr-332	698	30	§	§	PROPN
ftr-332	698	31	162	162	NUM
ftr-332	698	32	.	.	PUNCT
ftr-332	699	1	the	the	DET
ftr-332	699	2	court	court	NOUN
ftr-332	699	3	concluded	conclude	VERB
ftr-332	699	4	that	that	SCONJ
ftr-332	699	5	,	,	PUNCT
ftr-332	699	6	―undisputed	―undisputed	ADJ
ftr-332	699	7	facts	fact	NOUN
ftr-332	699	8	support	support	VERB
ftr-332	699	9	the	the	DET
ftr-332	699	10	conclusion	conclusion	NOUN
ftr-332	699	11	that	that	SCONJ
ftr-332	699	12	plaintiff‘s	plaintiff‘s	PROPN
ftr-332	699	13	entities	entity	NOUN
ftr-332	699	14	were	be	AUX
ftr-332	699	15	intertwined	intertwine	VERB
ftr-332	699	16	and	and	CCONJ
ftr-332	699	17	formed	form	VERB
ftr-332	699	18	a	a	DET
ftr-332	699	19	unified	unified	ADJ
ftr-332	699	20	business	business	NOUN
ftr-332	699	21	enterprise	enterprise	NOUN
ftr-332	699	22	that	that	PRON
ftr-332	699	23	operated	operate	VERB
ftr-332	699	24	for	for	ADP
ftr-332	699	25	profitmaking	profitmaking	PROPN
ftr-332	699	26	purposes.‖	purposes.‖	NOUN
ftr-332	699	27	however	however	ADV
ftr-332	699	28	,	,	PUNCT
ftr-332	699	29	the	the	DET
ftr-332	699	30	court	court	NOUN
ftr-332	699	31	deferred	defer	VERB
ftr-332	699	32	ruling	ruling	NOUN
ftr-332	699	33	on	on	ADP
ftr-332	699	34	the	the	DET
ftr-332	699	35	summary	summary	NOUN
ftr-332	699	36	judgment	judgment	NOUN
ftr-332	699	37	motion	motion	NOUN
ftr-332	699	38	on	on	ADP
ftr-332	699	39	the	the	DET
ftr-332	699	40	deductibility	deductibility	NOUN
ftr-332	699	41	of	of	ADP
ftr-332	699	42	the	the	DET
ftr-332	699	43	expenses	expense	NOUN
ftr-332	699	44	and	and	CCONJ
ftr-332	699	45	depreciation	depreciation	NOUN
ftr-332	699	46	pending	pende	VERB
ftr-332	699	47	indicating	indicate	VERB
ftr-332	699	48	that	that	SCONJ
ftr-332	699	49	its	its	PRON
ftr-332	699	50	ruling	ruling	NOUN
ftr-332	699	51	would	would	AUX
ftr-332	699	52	be	be	AUX
ftr-332	699	53	dependent	dependent	ADJ
ftr-332	699	54	upon	upon	SCONJ
ftr-332	699	55	substantiation	substantiation	NOUN
ftr-332	699	56	of	of	ADP
ftr-332	699	57	business	business	NOUN
ftr-332	699	58	use	use	NOUN
ftr-332	699	59	of	of	ADP
ftr-332	699	60	the	the	DET
ftr-332	699	61	aircraft	aircraft	NOUN
ftr-332	699	62	.	.	PUNCT
ftr-332	700	1			PUNCT
ftr-332	701	1	the	the	DET
ftr-332	701	2	court	court	NOUN
ftr-332	701	3	also	also	ADV
ftr-332	701	4	held	hold	VERB
ftr-332	701	5	that	that	SCONJ
ftr-332	701	6	a	a	DET
ftr-332	701	7	mistaken	mistaken	ADJ
ftr-332	701	8	disbursement	disbursement	NOUN
ftr-332	701	9	of	of	ADP
ftr-332	701	10	cash	cash	NOUN
ftr-332	701	11	to	to	ADP
ftr-332	701	12	the	the	DET
ftr-332	701	13	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	701	14	corporation	corporation	NOUN
ftr-332	701	15	on	on	ADP
ftr-332	701	16	the	the	DET
ftr-332	701	17	exchange	exchange	NOUN
ftr-332	701	18	of	of	ADP
ftr-332	701	19	the	the	DET
ftr-332	701	20	gulfstream	gulfstream	PROPN
ftr-332	701	21	iii	iii	PROPN
ftr-332	701	22	rather	rather	ADV
ftr-332	701	23	than	than	ADP
ftr-332	701	24	to	to	ADP
ftr-332	701	25	the	the	DET
ftr-332	701	26	qualified	qualified	ADJ
ftr-332	701	27	intermediary	intermediary	NOUN
ftr-332	701	28	,	,	PUNCT
ftr-332	701	29	when	when	SCONJ
ftr-332	701	30	the	the	DET
ftr-332	701	31	money	money	NOUN
ftr-332	701	32	was	be	AUX
ftr-332	701	33	immediately	immediately	ADV
ftr-332	701	34	returned	return	VERB
ftr-332	701	35	to	to	ADP
ftr-332	701	36	the	the	DET
ftr-332	701	37	intermediary	intermediary	NOUN
ftr-332	701	38	should	should	AUX
ftr-332	701	39	not	not	PART
ftr-332	701	40	defeat	defeat	VERB
ftr-332	701	41	like	like	ADP
ftr-332	701	42	-	-	PUNCT
ftr-332	701	43	kind	kind	NOUN
ftr-332	701	44	exchange	exchange	NOUN
ftr-332	701	45	treatment	treatment	NOUN
ftr-332	701	46	under	under	ADP
ftr-332	701	47	§	§	PROPN
ftr-332	701	48	1031	1031	NUM
ftr-332	701	49	because	because	SCONJ
ftr-332	701	50	the	the	DET
ftr-332	701	51	error	error	NOUN
ftr-332	701	52	was	be	AUX
ftr-332	701	53	quickly	quickly	ADV
ftr-332	701	54	rectified	rectify	VERB
ftr-332	701	55	.	.	PUNCT
ftr-332	702	1	https://checkpoint.riag.com/getdoc?docid=iadc22bcf6934c857ca8aa4da9ba66fc8&pinpnt=	https://checkpoint.riag.com/getdoc?docid=iadc22bcf6934c857ca8aa4da9ba66fc8&pinpnt=	PROPN
ftr-332	702	2	214	214	NUM
ftr-332	702	3	florida	florida	PROPN
ftr-332	702	4	tax	tax	NOUN
ftr-332	702	5	review	review	NOUN
ftr-332	703	1	[	[	X
ftr-332	703	2	vol	vol	NOUN
ftr-332	703	3	.	.	PUNCT
ftr-332	704	1	12:5	12:5	NUM
ftr-332	704	2			VERB
ftr-332	704	3	however	however	ADV
ftr-332	704	4	,	,	PUNCT
ftr-332	704	5	the	the	DET
ftr-332	704	6	court	court	NOUN
ftr-332	704	7	also	also	ADV
ftr-332	704	8	deferred	defer	VERB
ftr-332	704	9	ruling	ruling	NOUN
ftr-332	704	10	on	on	ADP
ftr-332	704	11	the	the	DET
ftr-332	704	12	§	§	PROPN
ftr-332	704	13	1031	1031	NUM
ftr-332	704	14	exchange	exchange	NOUN
ftr-332	704	15	pending	pende	VERB
ftr-332	704	16	a	a	DET
ftr-332	704	17	determination	determination	NOUN
ftr-332	704	18	of	of	ADP
ftr-332	704	19	the	the	DET
ftr-332	704	20	business	business	NOUN
ftr-332	704	21	use	use	NOUN
ftr-332	704	22	of	of	ADP
ftr-332	704	23	the	the	DET
ftr-332	704	24	aircraft	aircraft	NOUN
ftr-332	704	25	.	.	PUNCT
ftr-332	705	1	7	7	X
ftr-332	705	2	.	.	X
ftr-332	705	3	folks	folk	NOUN
ftr-332	705	4	never	never	ADV
ftr-332	705	5	give	give	VERB
ftr-332	705	6	up	up	ADP
ftr-332	705	7	trying	try	VERB
ftr-332	705	8	to	to	PART
ftr-332	705	9	claim	claim	VERB
ftr-332	705	10	they	they	PRON
ftr-332	705	11	are	be	AUX
ftr-332	705	12	away	away	ADV
ftr-332	705	13	from	from	ADP
ftr-332	705	14	home	home	NOUN
ftr-332	705	15	when	when	SCONJ
ftr-332	705	16	the	the	DET
ftr-332	705	17	job	job	NOUN
ftr-332	705	18	is	be	AUX
ftr-332	705	19	really	really	ADV
ftr-332	705	20	permanent	permanent	ADJ
ftr-332	705	21	.	.	PUNCT
ftr-332	706	1	scroggins	scroggins	PROPN
ftr-332	706	2	v.	v.	ADP
ftr-332	706	3	commissioner	commissioner	PROPN
ftr-332	706	4	,	,	PUNCT
ftr-332	706	5	t.c	t.c	PROPN
ftr-332	706	6	.	.	PROPN
ftr-332	706	7	memo	memo	NOUN
ftr-332	706	8	2011	2011	NUM
ftr-332	706	9	-	-	SYM
ftr-332	706	10	103	103	NUM
ftr-332	706	11	(	(	PUNCT
ftr-332	706	12	5/18/11	5/18/11	NUM
ftr-332	706	13	)	)	PUNCT
ftr-332	706	14	.	.	PUNCT
ftr-332	707	1	the	the	DET
ftr-332	707	2	court	court	NOUN
ftr-332	707	3	(	(	PUNCT
ftr-332	707	4	judge	judge	PROPN
ftr-332	707	5	wherry	wherry	PROPN
ftr-332	707	6	)	)	PUNCT
ftr-332	707	7	held	hold	VERB
ftr-332	707	8	that	that	SCONJ
ftr-332	707	9	the	the	DET
ftr-332	707	10	taxpayer	taxpayer	NOUN
ftr-332	707	11	who	who	PRON
ftr-332	707	12	maintained	maintain	VERB
ftr-332	707	13	a	a	DET
ftr-332	707	14	residence	residence	NOUN
ftr-332	707	15	in	in	ADP
ftr-332	707	16	georgia	georgia	PROPN
ftr-332	707	17	but	but	CCONJ
ftr-332	707	18	worked	work	VERB
ftr-332	707	19	in	in	ADP
ftr-332	707	20	california	california	PROPN
ftr-332	707	21	,	,	PUNCT
ftr-332	707	22	was	be	AUX
ftr-332	707	23	not	not	PART
ftr-332	707	24	entitled	entitle	VERB
ftr-332	707	25	to	to	PART
ftr-332	707	26	away	away	ADV
ftr-332	707	27	from	from	ADP
ftr-332	707	28	home	home	NOUN
ftr-332	707	29	deductions	deduction	NOUN
ftr-332	707	30	for	for	ADP
ftr-332	707	31	california	california	PROPN
ftr-332	707	32	expenses	expense	NOUN
ftr-332	707	33	.	.	PUNCT
ftr-332	708	1	the	the	DET
ftr-332	708	2	taxpayer	taxpayer	NOUN
ftr-332	708	3	was	be	AUX
ftr-332	708	4	employed	employ	VERB
ftr-332	708	5	exclusively	exclusively	ADV
ftr-332	708	6	in	in	ADP
ftr-332	708	7	california	california	PROPN
ftr-332	708	8	,	,	PUNCT
ftr-332	708	9	and	and	CCONJ
ftr-332	708	10	he	he	PRON
ftr-332	708	11	knew	know	VERB
ftr-332	708	12	that	that	SCONJ
ftr-332	708	13	he	he	PRON
ftr-332	708	14	would	would	AUX
ftr-332	708	15	be	be	AUX
ftr-332	708	16	away	away	ADV
ftr-332	708	17	from	from	ADP
ftr-332	708	18	georgia	georgia	PROPN
ftr-332	708	19	for	for	ADP
ftr-332	708	20	a	a	DET
ftr-332	708	21	very	very	ADV
ftr-332	708	22	long	long	ADJ
ftr-332	708	23	time	time	NOUN
ftr-332	708	24	.	.	PUNCT
ftr-332	709	1	the	the	DET
ftr-332	709	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	709	3	employment	employment	NOUN
ftr-332	709	4	as	as	ADP
ftr-332	709	5	a	a	DET
ftr-332	709	6	medical	medical	ADJ
ftr-332	709	7	technician	technician	NOUN
ftr-332	709	8	was	be	AUX
ftr-332	709	9	highly	highly	ADV
ftr-332	709	10	specialized	specialized	ADJ
ftr-332	709	11	as	as	ADP
ftr-332	709	12	a	a	DET
ftr-332	709	13	type	type	NOUN
ftr-332	709	14	of	of	ADP
ftr-332	709	15	work	work	NOUN
ftr-332	709	16	not	not	PART
ftr-332	709	17	available	available	ADJ
ftr-332	709	18	in	in	ADP
ftr-332	709	19	georgia	georgia	PROPN
ftr-332	709	20	.	.	PUNCT
ftr-332	710	1	finally	finally	ADV
ftr-332	710	2	,	,	PUNCT
ftr-332	710	3	the	the	DET
ftr-332	710	4	taxpayer	taxpayer	NOUN
ftr-332	710	5	had	have	VERB
ftr-332	710	6	no	no	DET
ftr-332	710	7	business	business	NOUN
ftr-332	710	8	reason	reason	NOUN
ftr-332	710	9	for	for	ADP
ftr-332	710	10	maintaining	maintain	VERB
ftr-332	710	11	a	a	DET
ftr-332	710	12	home	home	NOUN
ftr-332	710	13	in	in	ADP
ftr-332	710	14	georgia	georgia	PROPN
ftr-332	710	15	.	.	PUNCT
ftr-332	711	1	8	8	NUM
ftr-332	711	2	.	.	NOUN
ftr-332	711	3	day	day	NOUN
ftr-332	711	4	trading	trading	NOUN
ftr-332	711	5	is	be	AUX
ftr-332	711	6	a	a	DET
ftr-332	711	7	losing	lose	VERB
ftr-332	711	8	proposition	proposition	NOUN
ftr-332	711	9	,	,	PUNCT
ftr-332	711	10	but	but	CCONJ
ftr-332	711	11	it	it	PRON
ftr-332	711	12	’s	’	VERB
ftr-332	711	13	not	not	PART
ftr-332	711	14	a	a	DET
ftr-332	711	15	trade	trade	NOUN
ftr-332	711	16	or	or	CCONJ
ftr-332	711	17	business	business	NOUN
ftr-332	711	18	.	.	PUNCT
ftr-332	712	1	kay	kay	PROPN
ftr-332	713	1	v.	v.	PROPN
ftr-332	713	2	commissioner	commissioner	PROPN
ftr-332	713	3	,	,	PUNCT
ftr-332	713	4	t.c	t.c	PROPN
ftr-332	713	5	.	.	PROPN
ftr-332	713	6	memo	memo	NOUN
ftr-332	713	7	2011	2011	NUM
ftr-332	713	8	-	-	SYM
ftr-332	713	9	159	159	NUM
ftr-332	713	10	(	(	PUNCT
ftr-332	713	11	7/6/11	7/6/11	NUM
ftr-332	713	12	)	)	PUNCT
ftr-332	713	13	.	.	PUNCT
ftr-332	714	1	as	as	SCONJ
ftr-332	714	2	the	the	DET
ftr-332	714	3	sole	sole	ADJ
ftr-332	714	4	owner	owner	NOUN
ftr-332	714	5	of	of	ADP
ftr-332	714	6	a	a	DET
ftr-332	714	7	ball	ball	NOUN
ftr-332	714	8	bearing	bear	VERB
ftr-332	714	9	manufacturing	manufacturing	NOUN
ftr-332	714	10	operation	operation	NOUN
ftr-332	714	11	the	the	DET
ftr-332	714	12	taxpayer	taxpayer	NOUN
ftr-332	714	13	reported	report	VERB
ftr-332	714	14	wages	wage	NOUN
ftr-332	714	15	of	of	ADP
ftr-332	714	16	$	$	SYM
ftr-332	714	17	36,400	36,400	NUM
ftr-332	714	18	,	,	PUNCT
ftr-332	714	19	$	$	SYM
ftr-332	714	20	43,600	43,600	NUM
ftr-332	714	21	,	,	PUNCT
ftr-332	714	22	and	and	CCONJ
ftr-332	714	23	$	$	SYM
ftr-332	714	24	52,000	52,000	NUM
ftr-332	714	25	in	in	ADP
ftr-332	714	26	tax	tax	NOUN
ftr-332	714	27	years	year	NOUN
ftr-332	714	28	2000	2000	NUM
ftr-332	714	29	,	,	PUNCT
ftr-332	714	30	2001	2001	NUM
ftr-332	714	31	,	,	PUNCT
ftr-332	714	32	and	and	CCONJ
ftr-332	714	33	2002	2002	NUM
ftr-332	714	34	.	.	PUNCT
ftr-332	715	1	the	the	DET
ftr-332	715	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	715	3	s	s	PART
ftr-332	715	4	corporation	corporation	NOUN
ftr-332	715	5	reported	report	VERB
ftr-332	715	6	net	net	ADJ
ftr-332	715	7	income	income	NOUN
ftr-332	715	8	of	of	ADP
ftr-332	715	9	$	$	SYM
ftr-332	715	10	657,683	657,683	NUM
ftr-332	715	11	,	,	PUNCT
ftr-332	715	12	$	$	SYM
ftr-332	715	13	385,270	385,270	NUM
ftr-332	715	14	,	,	PUNCT
ftr-332	715	15	and	and	CCONJ
ftr-332	715	16	$	$	SYM
ftr-332	715	17	278,213	278,213	NUM
ftr-332	715	18	in	in	ADP
ftr-332	715	19	those	those	DET
ftr-332	715	20	years	year	NOUN
ftr-332	715	21	.	.	PUNCT
ftr-332	716	1	the	the	DET
ftr-332	716	2	taxpayer	taxpayer	NOUN
ftr-332	716	3	also	also	ADV
ftr-332	716	4	claimed	claim	VERB
ftr-332	716	5	losses	loss	NOUN
ftr-332	716	6	of	of	ADP
ftr-332	716	7	$	$	SYM
ftr-332	716	8	2,052,637	2,052,637	NUM
ftr-332	716	9	,	,	PUNCT
ftr-332	716	10	$	$	SYM
ftr-332	716	11	399,740	399,740	NUM
ftr-332	716	12	and	and	CCONJ
ftr-332	716	13	$	$	SYM
ftr-332	716	14	278,297	278,297	NUM
ftr-332	716	15	from	from	ADP
ftr-332	716	16	sales	sale	NOUN
ftr-332	716	17	of	of	ADP
ftr-332	716	18	stocks	stock	NOUN
ftr-332	716	19	in	in	ADP
ftr-332	716	20	his	his	PRON
ftr-332	716	21	day	day	NOUN
ftr-332	716	22	trading	trading	NOUN
ftr-332	716	23	activities	activity	NOUN
ftr-332	716	24	.	.	PUNCT
ftr-332	717	1	in	in	ADP
ftr-332	717	2	the	the	DET
ftr-332	717	3	years	year	NOUN
ftr-332	717	4	2000	2000	NUM
ftr-332	717	5	,	,	PUNCT
ftr-332	717	6	2001	2001	NUM
ftr-332	717	7	,	,	PUNCT
ftr-332	717	8	and	and	CCONJ
ftr-332	717	9	2002	2002	NUM
ftr-332	717	10	,	,	PUNCT
ftr-332	717	11	the	the	DET
ftr-332	717	12	taxpayer	taxpayer	NOUN
ftr-332	717	13	executed	execute	VERB
ftr-332	717	14	313	313	NUM
ftr-332	717	15	,	,	PUNCT
ftr-332	717	16	172	172	NUM
ftr-332	717	17	and	and	CCONJ
ftr-332	717	18	84	84	NUM
ftr-332	717	19	trades	trade	NOUN
ftr-332	717	20	respectively	respectively	ADV
ftr-332	717	21	.	.	PUNCT
ftr-332	718	1	the	the	DET
ftr-332	718	2	taxpayer	taxpayer	NOUN
ftr-332	718	3	rarely	rarely	ADV
ftr-332	718	4	purchased	purchase	VERB
ftr-332	718	5	and	and	CCONJ
ftr-332	718	6	sold	sell	VERB
ftr-332	718	7	stocks	stock	NOUN
ftr-332	718	8	on	on	ADP
ftr-332	718	9	the	the	DET
ftr-332	718	10	same	same	ADJ
ftr-332	718	11	day	day	NOUN
ftr-332	718	12	.	.	PUNCT
ftr-332	719	1	during	during	ADP
ftr-332	719	2	the	the	DET
ftr-332	719	3	years	year	NOUN
ftr-332	719	4	at	at	ADP
ftr-332	719	5	issue	issue	NOUN
ftr-332	719	6	,	,	PUNCT
ftr-332	719	7	the	the	DET
ftr-332	719	8	taxpayer	taxpayer	NOUN
ftr-332	719	9	conducted	conduct	VERB
ftr-332	719	10	trading	trading	NOUN
ftr-332	719	11	activity	activity	NOUN
ftr-332	719	12	on	on	ADP
ftr-332	719	13	29	29	NUM
ftr-332	719	14	percent	percent	NOUN
ftr-332	719	15	,	,	PUNCT
ftr-332	719	16	7	7	NUM
ftr-332	719	17	percent	percent	NOUN
ftr-332	719	18	,	,	PUNCT
ftr-332	719	19	and	and	CCONJ
ftr-332	719	20	8	8	NUM
ftr-332	719	21	percent	percent	NOUN
ftr-332	719	22	of	of	ADP
ftr-332	719	23	the	the	DET
ftr-332	719	24	available	available	ADJ
ftr-332	719	25	trading	trading	NOUN
ftr-332	719	26	days	day	NOUN
ftr-332	719	27	.	.	PUNCT
ftr-332	720	1	the	the	DET
ftr-332	720	2	tax	tax	NOUN
ftr-332	720	3	court	court	NOUN
ftr-332	720	4	(	(	PUNCT
ftr-332	720	5	judge	judge	PROPN
ftr-332	720	6	cohen	cohen	PROPN
ftr-332	720	7	)	)	PUNCT
ftr-332	720	8	held	hold	VERB
ftr-332	720	9	that	that	SCONJ
ftr-332	720	10	,	,	PUNCT
ftr-332	720	11	although	although	SCONJ
ftr-332	720	12	the	the	DET
ftr-332	720	13	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	720	14	trading	trading	NOUN
ftr-332	720	15	was	be	AUX
ftr-332	720	16	substantial	substantial	ADJ
ftr-332	720	17	,	,	PUNCT
ftr-332	720	18	the	the	DET
ftr-332	720	19	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	720	20	activities	activity	NOUN
ftr-332	720	21	were	be	AUX
ftr-332	720	22	not	not	PART
ftr-332	720	23	sufficiently	sufficiently	ADV
ftr-332	720	24	frequent	frequent	ADJ
ftr-332	720	25	to	to	PART
ftr-332	720	26	be	be	AUX
ftr-332	720	27	treated	treat	VERB
ftr-332	720	28	as	as	ADP
ftr-332	720	29	a	a	DET
ftr-332	720	30	trade	trade	NOUN
ftr-332	720	31	or	or	CCONJ
ftr-332	720	32	business	business	NOUN
ftr-332	720	33	.	.	PUNCT
ftr-332	721	1	the	the	DET
ftr-332	721	2	court	court	NOUN
ftr-332	721	3	noted	note	VERB
ftr-332	721	4	that	that	SCONJ
ftr-332	721	5	the	the	DET
ftr-332	721	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	721	7	s	s	PART
ftr-332	721	8	corporation	corporation	NOUN
ftr-332	721	9	was	be	AUX
ftr-332	721	10	his	his	PRON
ftr-332	721	11	primary	primary	ADJ
ftr-332	721	12	source	source	NOUN
ftr-332	721	13	of	of	ADP
ftr-332	721	14	income	income	NOUN
ftr-332	721	15	and	and	CCONJ
ftr-332	721	16	rejected	reject	VERB
ftr-332	721	17	the	the	DET
ftr-332	721	18	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	721	19	claim	claim	NOUN
ftr-332	721	20	that	that	SCONJ
ftr-332	721	21	he	he	PRON
ftr-332	721	22	spent	spend	VERB
ftr-332	721	23	the	the	DET
ftr-332	721	24	majority	majority	NOUN
ftr-332	721	25	of	of	ADP
ftr-332	721	26	his	his	PRON
ftr-332	721	27	time	time	NOUN
ftr-332	721	28	in	in	ADP
ftr-332	721	29	his	his	PRON
ftr-332	721	30	trading	trading	NOUN
ftr-332	721	31	activities	activity	NOUN
ftr-332	721	32	.	.	PUNCT
ftr-332	722	1	thus	thus	ADV
ftr-332	722	2	the	the	DET
ftr-332	722	3	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	722	4	losses	loss	NOUN
ftr-332	722	5	were	be	AUX
ftr-332	722	6	capital	capital	NOUN
ftr-332	722	7	losses	loss	NOUN
ftr-332	722	8	,	,	PUNCT
ftr-332	722	9	the	the	DET
ftr-332	722	10	deductions	deduction	NOUN
ftr-332	722	11	of	of	ADP
ftr-332	722	12	which	which	PRON
ftr-332	722	13	were	be	AUX
ftr-332	722	14	limited	limit	VERB
ftr-332	722	15	to	to	ADP
ftr-332	722	16	$	$	SYM
ftr-332	722	17	3,000	3,000	NUM
ftr-332	722	18	per	per	ADP
ftr-332	722	19	year	year	NOUN
ftr-332	722	20	.	.	PUNCT
ftr-332	723	1	the	the	DET
ftr-332	723	2	court	court	NOUN
ftr-332	723	3	also	also	ADV
ftr-332	723	4	sustained	sustain	VERB
ftr-332	723	5	penalties	penalty	NOUN
ftr-332	723	6	under	under	ADP
ftr-332	723	7	§	§	PROPN
ftr-332	723	8	6662	6662	NUM
ftr-332	723	9	.	.	PUNCT
ftr-332	724	1	9	9	X
ftr-332	724	2	.	.	X
ftr-332	724	3	deductible	deductible	ADJ
ftr-332	724	4	legal	legal	ADJ
ftr-332	724	5	fees	fee	NOUN
ftr-332	724	6	incurred	incur	VERB
ftr-332	724	7	in	in	ADP
ftr-332	724	8	defending	defend	VERB
ftr-332	724	9	internet	internet	NOUN
ftr-332	724	10	shoe	shoe	NOUN
ftr-332	724	11	sales	sale	NOUN
ftr-332	724	12	.	.	PUNCT
ftr-332	725	1	ramig	ramig	NOUN
ftr-332	725	2	v.	v.	PROPN
ftr-332	725	3	commissioner	commissioner	PROPN
ftr-332	725	4	,	,	PUNCT
ftr-332	725	5	t.c	t.c	PROPN
ftr-332	725	6	.	.	PROPN
ftr-332	725	7	memo	memo	NOUN
ftr-332	725	8	.	.	PUNCT
ftr-332	726	1	2011	2011	NUM
ftr-332	726	2	-	-	SYM
ftr-332	726	3	147	147	NUM
ftr-332	726	4	(	(	PUNCT
ftr-332	726	5	6/27/11	6/27/11	NOUN
ftr-332	726	6	)	)	PUNCT
ftr-332	726	7	.	.	PUNCT
ftr-332	727	1	the	the	DET
ftr-332	727	2	taxpayer	taxpayer	NOUN
ftr-332	727	3	incurred	incur	VERB
ftr-332	727	4	legal	legal	ADJ
ftr-332	727	5	expenses	expense	NOUN
ftr-332	727	6	successfully	successfully	ADV
ftr-332	727	7	defending	defend	VERB
ftr-332	727	8	an	an	DET
ftr-332	727	9	investor	investor	NOUN
ftr-332	727	10	suit	suit	NOUN
ftr-332	727	11	against	against	ADP
ftr-332	727	12	a	a	DET
ftr-332	727	13	failed	fail	VERB
ftr-332	727	14	internet	internet	NOUN
ftr-332	727	15	shoe	shoe	NOUN
ftr-332	727	16	store	store	NOUN
ftr-332	727	17	in	in	ADP
ftr-332	727	18	which	which	PRON
ftr-332	727	19	the	the	DET
ftr-332	727	20	taxpayer	taxpayer	NOUN
ftr-332	727	21	was	be	AUX
ftr-332	727	22	the	the	DET
ftr-332	727	23	ceo	ceo	NOUN
ftr-332	727	24	and	and	CCONJ
ftr-332	727	25	an	an	DET
ftr-332	727	26	investor	investor	NOUN
ftr-332	727	27	.	.	PUNCT
ftr-332	728	1	the	the	DET
ftr-332	728	2	tax	tax	NOUN
ftr-332	728	3	court	court	NOUN
ftr-332	728	4	(	(	PUNCT
ftr-332	728	5	judge	judge	PROPN
ftr-332	728	6	morrison	morrison	PROPN
ftr-332	728	7	)	)	PUNCT
ftr-332	728	8	agreed	agree	VERB
ftr-332	728	9	with	with	ADP
ftr-332	728	10	the	the	DET
ftr-332	728	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	728	12	assertion	assertion	NOUN
ftr-332	728	13	that	that	SCONJ
ftr-332	728	14	because	because	SCONJ
ftr-332	728	15	he	he	PRON
ftr-332	728	16	was	be	AUX
ftr-332	728	17	sued	sue	VERB
ftr-332	728	18	personally	personally	ADV
ftr-332	728	19	,	,	PUNCT
ftr-332	728	20	the	the	DET
ftr-332	728	21	legal	legal	ADJ
ftr-332	728	22	claims	claim	NOUN
ftr-332	728	23	originated	originate	VERB
ftr-332	728	24	out	out	ADP
ftr-332	728	25	of	of	ADP
ftr-332	728	26	the	the	DET
ftr-332	728	27	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	728	28	services	service	NOUN
ftr-332	728	29	for	for	ADP
ftr-332	728	30	the	the	DET
ftr-332	728	31	company	company	NOUN
ftr-332	728	32	as	as	ADP
ftr-332	728	33	an	an	DET
ftr-332	728	34	employee	employee	NOUN
ftr-332	728	35	and	and	CCONJ
ftr-332	728	36	allowed	allow	VERB
ftr-332	728	37	deductions	deduction	NOUN
ftr-332	728	38	under	under	ADP
ftr-332	728	39	§	§	PROPN
ftr-332	728	40	162	162	NUM
ftr-332	728	41	.	.	PUNCT
ftr-332	729	1	the	the	DET
ftr-332	729	2	court	court	NOUN
ftr-332	729	3	disallowed	disallow	VERB
ftr-332	729	4	claimed	claim	VERB
ftr-332	729	5	bad	bad	ADJ
ftr-332	729	6	debt	debt	NOUN
ftr-332	729	7	deductions	deduction	NOUN
ftr-332	729	8	for	for	ADP
ftr-332	729	9	advances	advance	NOUN
ftr-332	729	10	that	that	SCONJ
ftr-332	729	11	the	the	DET
ftr-332	729	12	taxpayer	taxpayer	NOUN
ftr-332	729	13	made	make	VERB
ftr-332	729	14	to	to	ADP
ftr-332	729	15	the	the	DET
ftr-332	729	16	company	company	NOUN
ftr-332	729	17	when	when	SCONJ
ftr-332	729	18	it	it	PRON
ftr-332	729	19	was	be	AUX
ftr-332	729	20	unable	unable	ADJ
ftr-332	729	21	to	to	PART
ftr-332	729	22	obtain	obtain	VERB
ftr-332	729	23	external	external	ADJ
ftr-332	729	24	financing	financing	NOUN
ftr-332	729	25	,	,	PUNCT
ftr-332	729	26	holding	hold	VERB
ftr-332	729	27	that	that	SCONJ
ftr-332	729	28	the	the	DET
ftr-332	729	29	advances	advance	NOUN
ftr-332	729	30	were	be	AUX
ftr-332	729	31	equity	equity	NOUN
ftr-332	729	32	.	.	PUNCT
ftr-332	730	1	2012	2012	NUM
ftr-332	730	2	]	]	PUNCT
ftr-332	730	3	recent	recent	ADJ
ftr-332	730	4	developments	development	NOUN
ftr-332	730	5	in	in	ADP
ftr-332	730	6	federal	federal	ADJ
ftr-332	730	7	income	income	NOUN
ftr-332	730	8	taxation	taxation	NOUN
ftr-332	730	9	215	215	NUM
ftr-332	730	10	10	10	NUM
ftr-332	730	11	.	.	PUNCT
ftr-332	731	1	the	the	DET
ftr-332	731	2	girlfriend	girlfriend	NOUN
ftr-332	731	3	’s	’s	PART
ftr-332	731	4	house	house	NOUN
ftr-332	731	5	is	be	AUX
ftr-332	731	6	not	not	PART
ftr-332	731	7	a	a	DET
ftr-332	731	8	primary	primary	ADJ
ftr-332	731	9	place	place	NOUN
ftr-332	731	10	of	of	ADP
ftr-332	731	11	business	business	NOUN
ftr-332	731	12	.	.	PUNCT
ftr-332	732	1	bogue	bogue	PROPN
ftr-332	732	2	v.	v.	PROPN
ftr-332	732	3	commissioner	commissioner	PROPN
ftr-332	732	4	,	,	PUNCT
ftr-332	732	5	tc	tc	NUM
ftr-332	732	6	memo	memo	NOUN
ftr-332	732	7	.	.	PUNCT
ftr-332	733	1	2011	2011	NUM
ftr-332	733	2	-	-	SYM
ftr-332	733	3	164	164	NUM
ftr-332	733	4	(	(	PUNCT
ftr-332	733	5	7/11/11	7/11/11	NUM
ftr-332	733	6	)	)	PUNCT
ftr-332	733	7	.	.	PUNCT
ftr-332	734	1	the	the	DET
ftr-332	734	2	taxpayer	taxpayer	NOUN
ftr-332	734	3	shared	share	VERB
ftr-332	734	4	a	a	DET
ftr-332	734	5	home	home	NOUN
ftr-332	734	6	with	with	ADP
ftr-332	734	7	his	his	PRON
ftr-332	734	8	fiancée	fiancée	NOUN
ftr-332	734	9	from	from	ADP
ftr-332	734	10	which	which	PRON
ftr-332	734	11	he	he	PRON
ftr-332	734	12	travelled	travel	VERB
ftr-332	734	13	to	to	ADP
ftr-332	734	14	various	various	ADJ
ftr-332	734	15	construction	construction	NOUN
ftr-332	734	16	job	job	NOUN
ftr-332	734	17	worksites	worksite	NOUN
ftr-332	734	18	.	.	PUNCT
ftr-332	735	1	the	the	DET
ftr-332	735	2	taxpayer	taxpayer	NOUN
ftr-332	735	3	stored	store	VERB
ftr-332	735	4	tools	tool	NOUN
ftr-332	735	5	at	at	ADP
ftr-332	735	6	the	the	DET
ftr-332	735	7	residence	residence	NOUN
ftr-332	735	8	,	,	PUNCT
ftr-332	735	9	made	make	VERB
ftr-332	735	10	business	business	NOUN
ftr-332	735	11	related	relate	VERB
ftr-332	735	12	phone	phone	NOUN
ftr-332	735	13	calls	call	NOUN
ftr-332	735	14	,	,	PUNCT
ftr-332	735	15	and	and	CCONJ
ftr-332	735	16	used	use	VERB
ftr-332	735	17	a	a	DET
ftr-332	735	18	computer	computer	NOUN
ftr-332	735	19	to	to	PART
ftr-332	735	20	search	search	VERB
ftr-332	735	21	for	for	ADP
ftr-332	735	22	materials	material	NOUN
ftr-332	735	23	,	,	PUNCT
ftr-332	735	24	but	but	CCONJ
ftr-332	735	25	did	do	AUX
ftr-332	735	26	not	not	PART
ftr-332	735	27	establish	establish	VERB
ftr-332	735	28	an	an	DET
ftr-332	735	29	exclusively	exclusively	ADV
ftr-332	735	30	used	use	VERB
ftr-332	735	31	home	home	NOUN
ftr-332	735	32	office	office	NOUN
ftr-332	735	33	.	.	PUNCT
ftr-332	736	1	the	the	DET
ftr-332	736	2	tax	tax	NOUN
ftr-332	736	3	court	court	NOUN
ftr-332	736	4	(	(	PUNCT
ftr-332	736	5	judge	judge	PROPN
ftr-332	736	6	wells	wells	PROPN
ftr-332	736	7	)	)	PUNCT
ftr-332	736	8	denied	deny	VERB
ftr-332	736	9	deductions	deduction	NOUN
ftr-332	736	10	for	for	ADP
ftr-332	736	11	travel	travel	NOUN
ftr-332	736	12	between	between	ADP
ftr-332	736	13	the	the	DET
ftr-332	736	14	residence	residence	NOUN
ftr-332	736	15	and	and	CCONJ
ftr-332	736	16	the	the	DET
ftr-332	736	17	worksites	worksite	NOUN
ftr-332	736	18	holding	hold	VERB
ftr-332	736	19	that	that	SCONJ
ftr-332	736	20	under	under	ADP
ftr-332	736	21	the	the	DET
ftr-332	736	22	judicial	judicial	ADJ
ftr-332	736	23	exception	exception	NOUN
ftr-332	736	24	for	for	ADP
ftr-332	736	25	travel	travel	NOUN
ftr-332	736	26	expenses	expense	NOUN
ftr-332	736	27	between	between	ADP
ftr-332	736	28	a	a	DET
ftr-332	736	29	home	home	NOUN
ftr-332	736	30	and	and	CCONJ
ftr-332	736	31	worksites	worksite	NOUN
ftr-332	736	32	requires	require	VERB
ftr-332	736	33	that	that	SCONJ
ftr-332	736	34	the	the	DET
ftr-332	736	35	residence	residence	NOUN
ftr-332	736	36	constitute	constitute	VERB
ftr-332	736	37	a	a	DET
ftr-332	736	38	principal	principal	ADJ
ftr-332	736	39	place	place	NOUN
ftr-332	736	40	of	of	ADP
ftr-332	736	41	business	business	NOUN
ftr-332	736	42	at	at	ADP
ftr-332	736	43	which	which	PRON
ftr-332	736	44	the	the	DET
ftr-332	736	45	taxpayer	taxpayer	NOUN
ftr-332	736	46	maintains	maintain	VERB
ftr-332	736	47	a	a	DET
ftr-332	736	48	home	home	NOUN
ftr-332	736	49	office	office	NOUN
ftr-332	736	50	that	that	PRON
ftr-332	736	51	meets	meet	VERB
ftr-332	736	52	the	the	DET
ftr-332	736	53	requirement	requirement	NOUN
ftr-332	736	54	of	of	ADP
ftr-332	736	55	§	§	PROPN
ftr-332	736	56	280a(c)(1	280a(c)(1	NUM
ftr-332	736	57	)	)	PUNCT
ftr-332	736	58	that	that	SCONJ
ftr-332	736	59	the	the	DET
ftr-332	736	60	home	home	NOUN
ftr-332	736	61	office	office	NOUN
ftr-332	736	62	be	be	AUX
ftr-332	736	63	used	use	VERB
ftr-332	736	64	regularly	regularly	ADV
ftr-332	736	65	and	and	CCONJ
ftr-332	736	66	exclusively	exclusively	ADV
ftr-332	736	67	as	as	ADP
ftr-332	736	68	the	the	DET
ftr-332	736	69	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	736	70	principal	principal	ADJ
ftr-332	736	71	place	place	NOUN
ftr-332	736	72	of	of	ADP
ftr-332	736	73	business	business	NOUN
ftr-332	736	74	.	.	PUNCT
ftr-332	737	1	the	the	DET
ftr-332	737	2	court	court	NOUN
ftr-332	737	3	also	also	ADV
ftr-332	737	4	denied	deny	VERB
ftr-332	737	5	deductions	deduction	NOUN
ftr-332	737	6	for	for	ADP
ftr-332	737	7	travel	travel	NOUN
ftr-332	737	8	from	from	ADP
ftr-332	737	9	the	the	DET
ftr-332	737	10	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	737	11	residence	residence	NOUN
ftr-332	737	12	in	in	ADP
ftr-332	737	13	cherry	cherry	PROPN
ftr-332	737	14	hill	hill	PROPN
ftr-332	737	15	,	,	PUNCT
ftr-332	737	16	new	new	PROPN
ftr-332	737	17	jersey	jersey	PROPN
ftr-332	737	18	to	to	PART
ftr-332	737	19	worksites	worksite	NOUN
ftr-332	737	20	in	in	ADP
ftr-332	737	21	the	the	DET
ftr-332	737	22	philadelphia	philadelphia	PROPN
ftr-332	737	23	area	area	NOUN
ftr-332	737	24	as	as	ADP
ftr-332	737	25	travel	travel	NOUN
ftr-332	737	26	to	to	ADP
ftr-332	737	27	temporary	temporary	ADJ
ftr-332	737	28	distant	distant	ADJ
ftr-332	737	29	worksites	worksite	NOUN
ftr-332	737	30	.	.	PUNCT
ftr-332	738	1	11	11	NUM
ftr-332	738	2	.	.	X
ftr-332	739	1	what	what	PRON
ftr-332	739	2	’s	’	VERB
ftr-332	739	3	a	a	DET
ftr-332	739	4	freeway	freeway	NOUN
ftr-332	739	5	flyer	flyer	NOUN
ftr-332	739	6	adjunct	adjunct	VERB
ftr-332	739	7	professor	professor	NOUN
ftr-332	739	8	who	who	PRON
ftr-332	739	9	teaches	teach	VERB
ftr-332	739	10	online	online	ADJ
ftr-332	739	11	courses	course	NOUN
ftr-332	739	12	?	?	PUNCT
ftr-332	740	1	why	why	SCONJ
ftr-332	740	2	an	an	DET
ftr-332	740	3	employee	employee	NOUN
ftr-332	740	4	,	,	PUNCT
ftr-332	740	5	of	of	ADP
ftr-332	740	6	course	course	NOUN
ftr-332	740	7	.	.	PUNCT
ftr-332	741	1	schramm	schramm	PROPN
ftr-332	741	2	v.	v.	PROPN
ftr-332	741	3	commissioner	commissioner	PROPN
ftr-332	741	4	,	,	PUNCT
ftr-332	741	5	t.c	t.c	PROPN
ftr-332	741	6	.	.	PROPN
ftr-332	741	7	memo	memo	NOUN
ftr-332	741	8	.	.	PUNCT
ftr-332	742	1	2011	2011	NUM
ftr-332	742	2	-	-	SYM
ftr-332	742	3	212	212	NUM
ftr-332	742	4	(	(	PUNCT
ftr-332	742	5	8/30/11	8/30/11	NUM
ftr-332	742	6	)	)	PUNCT
ftr-332	742	7	.	.	PUNCT
ftr-332	743	1	the	the	DET
ftr-332	743	2	taxpayer	taxpayer	NOUN
ftr-332	743	3	was	be	AUX
ftr-332	743	4	an	an	DET
ftr-332	743	5	adjunct	adjunct	ADJ
ftr-332	743	6	professor	professor	NOUN
ftr-332	743	7	at	at	ADP
ftr-332	743	8	nova	nova	PROPN
ftr-332	743	9	southern	southern	PROPN
ftr-332	743	10	university	university	PROPN
ftr-332	743	11	(	(	PUNCT
ftr-332	743	12	nsu	nsu	PROPN
ftr-332	743	13	)	)	PUNCT
ftr-332	743	14	who	who	PRON
ftr-332	743	15	taught	teach	VERB
ftr-332	743	16	online	online	ADJ
ftr-332	743	17	economics	economics	NOUN
ftr-332	743	18	courses	course	NOUN
ftr-332	743	19	under	under	ADP
ftr-332	743	20	separate	separate	ADJ
ftr-332	743	21	contracts	contract	NOUN
ftr-332	743	22	entered	enter	VERB
ftr-332	743	23	into	into	ADP
ftr-332	743	24	for	for	ADP
ftr-332	743	25	each	each	DET
ftr-332	743	26	course	course	NOUN
ftr-332	743	27	.	.	PUNCT
ftr-332	744	1	nsu	nsu	PROPN
ftr-332	744	2	provided	provide	VERB
ftr-332	744	3	the	the	DET
ftr-332	744	4	syllabus	syllabus	NOUN
ftr-332	744	5	for	for	ADP
ftr-332	744	6	each	each	DET
ftr-332	744	7	course	course	NOUN
ftr-332	744	8	and	and	CCONJ
ftr-332	744	9	specified	specify	VERB
ftr-332	744	10	the	the	DET
ftr-332	744	11	material	material	NOUN
ftr-332	744	12	that	that	PRON
ftr-332	744	13	was	be	AUX
ftr-332	744	14	to	to	PART
ftr-332	744	15	be	be	AUX
ftr-332	744	16	covered	cover	VERB
ftr-332	744	17	.	.	PUNCT
ftr-332	745	1	nsu	nsu	PROPN
ftr-332	745	2	filed	file	VERB
ftr-332	745	3	forms	form	NOUN
ftr-332	745	4	w-2	w-2	NOUN
ftr-332	745	5	for	for	SCONJ
ftr-332	745	6	the	the	DET
ftr-332	745	7	taxpayer	taxpayer	NOUN
ftr-332	745	8	treating	treat	VERB
ftr-332	745	9	him	he	PRON
ftr-332	745	10	as	as	ADP
ftr-332	745	11	an	an	DET
ftr-332	745	12	employee	employee	NOUN
ftr-332	745	13	.	.	PUNCT
ftr-332	746	1	the	the	DET
ftr-332	746	2	court	court	NOUN
ftr-332	746	3	(	(	PUNCT
ftr-332	746	4	judge	judge	PROPN
ftr-332	746	5	ruwe	ruwe	PROPN
ftr-332	746	6	)	)	PUNCT
ftr-332	746	7	agreed	agree	VERB
ftr-332	746	8	with	with	ADP
ftr-332	746	9	the	the	DET
ftr-332	746	10	irs	irs	PROPN
ftr-332	746	11	that	that	SCONJ
ftr-332	746	12	the	the	DET
ftr-332	746	13	taxpayer	taxpayer	NOUN
ftr-332	746	14	was	be	AUX
ftr-332	746	15	an	an	DET
ftr-332	746	16	employee	employee	NOUN
ftr-332	746	17	and	and	CCONJ
ftr-332	746	18	denied	deny	VERB
ftr-332	746	19	deductions	deduction	NOUN
ftr-332	746	20	for	for	ADP
ftr-332	746	21	business	business	NOUN
ftr-332	746	22	expenses	expense	NOUN
ftr-332	746	23	reported	report	VERB
ftr-332	746	24	by	by	ADP
ftr-332	746	25	the	the	DET
ftr-332	746	26	taxpayer	taxpayer	NOUN
ftr-332	746	27	on	on	ADP
ftr-332	746	28	schedule	schedule	NOUN
ftr-332	746	29	c	c	PROPN
ftr-332	746	30	as	as	ADP
ftr-332	746	31	an	an	DET
ftr-332	746	32	independent	independent	ADJ
ftr-332	746	33	contractor	contractor	NOUN
ftr-332	746	34	.	.	PUNCT
ftr-332	747	1	the	the	DET
ftr-332	747	2	court	court	NOUN
ftr-332	747	3	found	find	VERB
ftr-332	747	4	an	an	DET
ftr-332	747	5	employment	employment	NOUN
ftr-332	747	6	relationship	relationship	NOUN
ftr-332	747	7	under	under	ADP
ftr-332	747	8	multiple	multiple	ADJ
ftr-332	747	9	factors	factor	NOUN
ftr-332	747	10	,	,	PUNCT
ftr-332	747	11	noting	note	VERB
ftr-332	747	12	that	that	SCONJ
ftr-332	747	13	even	even	ADV
ftr-332	747	14	though	though	SCONJ
ftr-332	747	15	the	the	DET
ftr-332	747	16	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	747	17	position	position	NOUN
ftr-332	747	18	as	as	ADP
ftr-332	747	19	an	an	DET
ftr-332	747	20	adjunct	adjunct	ADJ
ftr-332	747	21	professor	professor	NOUN
ftr-332	747	22	allows	allow	VERB
ftr-332	747	23	an	an	DET
ftr-332	747	24	independent	independent	ADJ
ftr-332	747	25	approach	approach	NOUN
ftr-332	747	26	in	in	ADP
ftr-332	747	27	teaching	teach	VERB
ftr-332	747	28	his	his	PRON
ftr-332	747	29	classes	class	NOUN
ftr-332	747	30	,	,	PUNCT
ftr-332	747	31	nsu	nsu	PROPN
ftr-332	747	32	had	have	VERB
ftr-332	747	33	authority	authority	NOUN
ftr-332	747	34	to	to	PART
ftr-332	747	35	exercise	exercise	VERB
ftr-332	747	36	control	control	NOUN
ftr-332	747	37	in	in	ADP
ftr-332	747	38	a	a	DET
ftr-332	747	39	manner	manner	NOUN
ftr-332	747	40	that	that	PRON
ftr-332	747	41	rendered	render	VERB
ftr-332	747	42	the	the	DET
ftr-332	747	43	taxpayer	taxpayer	NOUN
ftr-332	747	44	an	an	DET
ftr-332	747	45	employee	employee	NOUN
ftr-332	747	46	,	,	PUNCT
ftr-332	747	47	the	the	DET
ftr-332	747	48	taxpayer‘s	taxpayer‘	NOUN
ftr-332	747	49	own	own	ADJ
ftr-332	747	50	investment	investment	NOUN
ftr-332	747	51	in	in	ADP
ftr-332	747	52	tools	tool	NOUN
ftr-332	747	53	or	or	CCONJ
ftr-332	747	54	facilities	facility	NOUN
ftr-332	747	55	was	be	AUX
ftr-332	747	56	insubstantial	insubstantial	ADJ
ftr-332	747	57	,	,	PUNCT
ftr-332	747	58	the	the	DET
ftr-332	747	59	remuneration	remuneration	NOUN
ftr-332	747	60	received	receive	VERB
ftr-332	747	61	by	by	ADP
ftr-332	747	62	the	the	DET
ftr-332	747	63	taxpayer	taxpayer	NOUN
ftr-332	747	64	was	be	AUX
ftr-332	747	65	not	not	PART
ftr-332	747	66	subject	subject	ADJ
ftr-332	747	67	to	to	ADP
ftr-332	747	68	fluctuation	fluctuation	NOUN
ftr-332	747	69	as	as	ADP
ftr-332	747	70	independent	independent	ADJ
ftr-332	747	71	profit	profit	NOUN
ftr-332	747	72	or	or	CCONJ
ftr-332	747	73	loss	loss	NOUN
ftr-332	747	74	,	,	PUNCT
ftr-332	747	75	the	the	DET
ftr-332	747	76	taxpayer	taxpayer	NOUN
ftr-332	747	77	did	do	AUX
ftr-332	747	78	not	not	PART
ftr-332	747	79	demonstrate	demonstrate	VERB
ftr-332	747	80	that	that	SCONJ
ftr-332	747	81	he	he	PRON
ftr-332	747	82	would	would	AUX
ftr-332	747	83	be	be	AUX
ftr-332	747	84	entitled	entitle	VERB
ftr-332	747	85	to	to	PART
ftr-332	747	86	breach	breach	VERB
ftr-332	747	87	of	of	ADP
ftr-332	747	88	contract	contract	NOUN
ftr-332	747	89	damages	damage	NOUN
ftr-332	747	90	if	if	SCONJ
ftr-332	747	91	the	the	DET
ftr-332	747	92	relationship	relationship	NOUN
ftr-332	747	93	were	be	AUX
ftr-332	747	94	terminated	terminate	VERB
ftr-332	747	95	,	,	PUNCT
ftr-332	747	96	the	the	DET
ftr-332	747	97	taxpayer	taxpayer	NOUN
ftr-332	747	98	was	be	AUX
ftr-332	747	99	engaged	engage	VERB
ftr-332	747	100	in	in	ADP
ftr-332	747	101	nsu‘s	nsu‘s	PROPN
ftr-332	747	102	regular	regular	ADJ
ftr-332	747	103	business	business	NOUN
ftr-332	747	104	,	,	PUNCT
ftr-332	747	105	the	the	DET
ftr-332	747	106	taxpayer	taxpayer	NOUN
ftr-332	747	107	maintained	maintain	VERB
ftr-332	747	108	a	a	DET
ftr-332	747	109	continuing	continue	VERB
ftr-332	747	110	relationship	relationship	NOUN
ftr-332	747	111	with	with	ADP
ftr-332	747	112	nsu	nsu	PROPN
ftr-332	747	113	over	over	ADP
ftr-332	747	114	a	a	DET
ftr-332	747	115	period	period	NOUN
ftr-332	747	116	of	of	ADP
ftr-332	747	117	years	year	NOUN
ftr-332	747	118	,	,	PUNCT
ftr-332	747	119	and	and	CCONJ
ftr-332	747	120	nsu	nsu	PROPN
ftr-332	747	121	considered	consider	VERB
ftr-332	747	122	the	the	DET
ftr-332	747	123	relationship	relationship	NOUN
ftr-332	747	124	to	to	PART
ftr-332	747	125	be	be	AUX
ftr-332	747	126	an	an	DET
ftr-332	747	127	employer	employer	NOUN
ftr-332	747	128	-	-	PUNCT
ftr-332	747	129	employee	employee	NOUN
ftr-332	747	130	relationship	relationship	NOUN
ftr-332	747	131	.	.	PUNCT
ftr-332	748	1	the	the	DET
ftr-332	748	2	court	court	NOUN
ftr-332	748	3	indicated	indicate	VERB
ftr-332	748	4	that	that	SCONJ
ftr-332	748	5	the	the	DET
ftr-332	748	6	fact	fact	NOUN
ftr-332	748	7	that	that	SCONJ
ftr-332	748	8	nsu	nsu	PROPN
ftr-332	748	9	did	do	AUX
ftr-332	748	10	not	not	PART
ftr-332	748	11	provide	provide	VERB
ftr-332	748	12	employment	employment	NOUN
ftr-332	748	13	benefits	benefit	NOUN
ftr-332	748	14	,	,	PUNCT
ftr-332	748	15	indicating	indicate	VERB
ftr-332	748	16	an	an	DET
ftr-332	748	17	independent	independent	ADJ
ftr-332	748	18	contractor	contractor	NOUN
ftr-332	748	19	status	status	NOUN
ftr-332	748	20	,	,	PUNCT
ftr-332	748	21	carried	carry	VERB
ftr-332	748	22	little	little	ADJ
ftr-332	748	23	weight	weight	NOUN
ftr-332	748	24	in	in	ADP
ftr-332	748	25	the	the	DET
ftr-332	748	26	overall	overall	ADJ
ftr-332	748	27	analysis	analysis	NOUN
ftr-332	748	28	.	.	PUNCT
ftr-332	749	1	12	12	NUM
ftr-332	749	2	.	.	PUNCT
ftr-332	749	3	farm	farm	NOUN
ftr-332	749	4	spouse	spouse	PROPN
ftr-332	749	5	’s	’s	PART
ftr-332	749	6	medical	medical	ADJ
ftr-332	749	7	reimbursement	reimbursement	NOUN
ftr-332	749	8	plan	plan	NOUN
ftr-332	749	9	may	may	AUX
ftr-332	749	10	be	be	AUX
ftr-332	749	11	deductible	deductible	ADJ
ftr-332	749	12	if	if	SCONJ
ftr-332	749	13	she	she	PRON
ftr-332	749	14	is	be	AUX
ftr-332	749	15	a	a	DET
ftr-332	749	16	common	common	ADJ
ftr-332	749	17	law	law	NOUN
ftr-332	749	18	employee	employee	NOUN
ftr-332	749	19	.	.	PUNCT
ftr-332	750	1	shellito	shellito	PROPN
ftr-332	750	2	v.	v.	PROPN
ftr-332	750	3	commissioner	commissioner	PROPN
ftr-332	750	4	,	,	PUNCT
ftr-332	750	5	437	437	NUM
ftr-332	750	6	fed	feed	VERB
ftr-332	750	7	.	.	PUNCT
ftr-332	751	1	appx	appx	PROPN
ftr-332	751	2	.	.	PROPN
ftr-332	752	1	665	665	NUM
ftr-332	752	2	(	(	PUNCT
ftr-332	752	3	10th	10th	ADJ
ftr-332	752	4	cir	cir	NOUN
ftr-332	752	5	.	.	PUNCT
ftr-332	752	6	8/24/11	8/24/11	NUM
ftr-332	752	7	)	)	PUNCT
ftr-332	752	8	.	.	PUNCT
ftr-332	753	1	the	the	DET
ftr-332	753	2	taxpayer	taxpayer	NOUN
ftr-332	753	3	conducted	conduct	VERB
ftr-332	753	4	a	a	DET
ftr-332	753	5	farming	farming	NOUN
ftr-332	753	6	operation	operation	NOUN
ftr-332	753	7	in	in	ADP
ftr-332	753	8	all	all	PRON
ftr-332	753	9	of	of	ADP
ftr-332	753	10	which	which	PRON
ftr-332	753	11	he	he	PRON
ftr-332	753	12	claimed	claim	VERB
ftr-332	753	13	a	a	DET
ftr-332	753	14	sole	sole	ADJ
ftr-332	753	15	proprietary	proprietary	ADJ
ftr-332	753	16	interest	interest	NOUN
ftr-332	753	17	.	.	PUNCT
ftr-332	754	1	the	the	DET
ftr-332	754	2	216	216	NUM
ftr-332	754	3	florida	florida	PROPN
ftr-332	754	4	tax	tax	NOUN
ftr-332	754	5	review	review	NOUN
ftr-332	754	6	[	[	X
ftr-332	754	7	vol	vol	NOUN
ftr-332	754	8	.	.	PUNCT
ftr-332	755	1	12:5	12:5	NUM
ftr-332	755	2	taxpayer‘s	taxpayer‘	NOUN
ftr-332	755	3	wife	wife	NOUN
ftr-332	755	4	worked	work	VERB
ftr-332	755	5	on	on	ADP
ftr-332	755	6	the	the	DET
ftr-332	755	7	farm	farm	NOUN
ftr-332	755	8	since	since	SCONJ
ftr-332	755	9	1982	1982	NUM
ftr-332	755	10	assisting	assist	VERB
ftr-332	755	11	in	in	ADP
ftr-332	755	12	planting	planting	NOUN
ftr-332	755	13	and	and	CCONJ
ftr-332	755	14	harvesting	harvesting	NOUN
ftr-332	755	15	,	,	PUNCT
ftr-332	755	16	operation	operation	NOUN
ftr-332	755	17	of	of	ADP
ftr-332	755	18	tractors	tractor	NOUN
ftr-332	755	19	,	,	PUNCT
ftr-332	755	20	caring	care	VERB
ftr-332	755	21	for	for	ADP
ftr-332	755	22	livestock	livestock	NOUN
ftr-332	755	23	,	,	PUNCT
ftr-332	755	24	repairing	repair	VERB
ftr-332	755	25	fences	fence	NOUN
ftr-332	755	26	and	and	CCONJ
ftr-332	755	27	equipment	equipment	NOUN
ftr-332	755	28	,	,	PUNCT
ftr-332	755	29	handling	handle	VERB
ftr-332	755	30	books	book	NOUN
ftr-332	755	31	and	and	CCONJ
ftr-332	755	32	records	record	NOUN
ftr-332	755	33	,	,	PUNCT
ftr-332	755	34	and	and	CCONJ
ftr-332	755	35	other	other	ADJ
ftr-332	755	36	tasks	task	NOUN
ftr-332	755	37	.	.	PUNCT
ftr-332	756	1	the	the	DET
ftr-332	756	2	taxpayer	taxpayer	NOUN
ftr-332	756	3	claimed	claim	VERB
ftr-332	756	4	that	that	SCONJ
ftr-332	756	5	he	he	PRON
ftr-332	756	6	made	make	VERB
ftr-332	756	7	all	all	PRON
ftr-332	756	8	of	of	ADP
ftr-332	756	9	the	the	DET
ftr-332	756	10	business	business	NOUN
ftr-332	756	11	and	and	CCONJ
ftr-332	756	12	operating	operating	NOUN
ftr-332	756	13	decisions	decision	NOUN
ftr-332	756	14	without	without	ADP
ftr-332	756	15	input	input	NOUN
ftr-332	756	16	or	or	CCONJ
ftr-332	756	17	consent	consent	NOUN
ftr-332	756	18	from	from	ADP
ftr-332	756	19	his	his	PRON
ftr-332	756	20	wife	wife	NOUN
ftr-332	756	21	,	,	PUNCT
ftr-332	756	22	whose	whose	DET
ftr-332	756	23	work	work	NOUN
ftr-332	756	24	he	he	PRON
ftr-332	756	25	directed	direct	VERB
ftr-332	756	26	.	.	PUNCT
ftr-332	757	1	he	he	PRON
ftr-332	757	2	did	do	AUX
ftr-332	757	3	not	not	PART
ftr-332	757	4	regard	regard	VERB
ftr-332	757	5	his	his	PRON
ftr-332	757	6	wife	wife	NOUN
ftr-332	757	7	as	as	ADP
ftr-332	757	8	a	a	DET
ftr-332	757	9	business	business	NOUN
ftr-332	757	10	partner	partner	NOUN
ftr-332	757	11	and	and	CCONJ
ftr-332	757	12	listed	list	VERB
ftr-332	757	13	her	her	PRON
ftr-332	757	14	occupation	occupation	NOUN
ftr-332	757	15	on	on	ADP
ftr-332	757	16	their	their	PRON
ftr-332	757	17	joint	joint	ADJ
ftr-332	757	18	return	return	NOUN
ftr-332	757	19	as	as	ADP
ftr-332	757	20	housewife	housewife	NOUN
ftr-332	757	21	.	.	PUNCT
ftr-332	758	1	in	in	ADP
ftr-332	758	2	2001	2001	NUM
ftr-332	758	3	the	the	DET
ftr-332	758	4	taxpayer	taxpayer	NOUN
ftr-332	758	5	adopted	adopt	VERB
ftr-332	758	6	a	a	DET
ftr-332	758	7	medical	medical	ADJ
ftr-332	758	8	reimbursement	reimbursement	NOUN
ftr-332	758	9	plan	plan	NOUN
ftr-332	758	10	for	for	ADP
ftr-332	758	11	employees	employee	NOUN
ftr-332	758	12	and	and	CCONJ
ftr-332	758	13	entered	enter	VERB
ftr-332	758	14	into	into	ADP
ftr-332	758	15	an	an	DET
ftr-332	758	16	employment	employment	NOUN
ftr-332	758	17	agreement	agreement	NOUN
ftr-332	758	18	with	with	ADP
ftr-332	758	19	his	his	PRON
ftr-332	758	20	wife	wife	NOUN
ftr-332	758	21	that	that	PRON
ftr-332	758	22	indicated	indicate	VERB
ftr-332	758	23	that	that	SCONJ
ftr-332	758	24	she	she	PRON
ftr-332	758	25	was	be	AUX
ftr-332	758	26	a	a	DET
ftr-332	758	27	hired	hire	VERB
ftr-332	758	28	farm	farm	NOUN
ftr-332	758	29	hand	hand	NOUN
ftr-332	758	30	to	to	PART
ftr-332	758	31	do	do	VERB
ftr-332	758	32	farm	farm	NOUN
ftr-332	758	33	work	work	NOUN
ftr-332	758	34	as	as	SCONJ
ftr-332	758	35	the	the	DET
ftr-332	758	36	taxpayer	taxpayer	NOUN
ftr-332	758	37	directed	direct	VERB
ftr-332	758	38	.	.	PUNCT
ftr-332	759	1	the	the	DET
ftr-332	759	2	tax	tax	NOUN
ftr-332	759	3	court	court	NOUN
ftr-332	759	4	,	,	PUNCT
ftr-332	759	5	t.c	t.c	PROPN
ftr-332	759	6	.	.	PROPN
ftr-332	759	7	memo	memo	NOUN
ftr-332	759	8	.	.	PUNCT
ftr-332	760	1	2010	2010	NUM
ftr-332	760	2	-	-	SYM
ftr-332	760	3	41	41	NUM
ftr-332	760	4	,	,	PUNCT
ftr-332	760	5	sustained	sustain	VERB
ftr-332	760	6	the	the	DET
ftr-332	760	7	irs	irs	PROPN
ftr-332	760	8	disallowance	disallowance	NOUN
ftr-332	760	9	of	of	ADP
ftr-332	760	10	the	the	DET
ftr-332	760	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	760	12	deductions	deduction	NOUN
ftr-332	760	13	on	on	ADP
ftr-332	760	14	the	the	DET
ftr-332	760	15	couple‘s	couple‘s	PROPN
ftr-332	760	16	joint	joint	ADJ
ftr-332	760	17	return	return	NOUN
ftr-332	760	18	for	for	ADP
ftr-332	760	19	expenses	expense	NOUN
ftr-332	760	20	of	of	ADP
ftr-332	760	21	the	the	DET
ftr-332	760	22	medical	medical	ADJ
ftr-332	760	23	reimbursement	reimbursement	NOUN
ftr-332	760	24	plan	plan	NOUN
ftr-332	760	25	holding	hold	VERB
ftr-332	760	26	that	that	SCONJ
ftr-332	760	27	the	the	DET
ftr-332	760	28	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	760	29	wife	wife	NOUN
ftr-332	760	30	was	be	AUX
ftr-332	760	31	not	not	PART
ftr-332	760	32	an	an	DET
ftr-332	760	33	employee	employee	NOUN
ftr-332	760	34	because	because	SCONJ
ftr-332	760	35	she	she	PRON
ftr-332	760	36	was	be	AUX
ftr-332	760	37	not	not	PART
ftr-332	760	38	compensated	compensate	VERB
ftr-332	760	39	concluding	conclude	VERB
ftr-332	760	40	that	that	SCONJ
ftr-332	760	41	the	the	DET
ftr-332	760	42	wife	wife	NOUN
ftr-332	760	43	was	be	AUX
ftr-332	760	44	an	an	DET
ftr-332	760	45	equal	equal	ADJ
ftr-332	760	46	owner	owner	NOUN
ftr-332	760	47	of	of	ADP
ftr-332	760	48	all	all	DET
ftr-332	760	49	funds	fund	NOUN
ftr-332	760	50	paid	pay	VERB
ftr-332	760	51	into	into	ADP
ftr-332	760	52	her	her	PRON
ftr-332	760	53	individual	individual	ADJ
ftr-332	760	54	account	account	NOUN
ftr-332	760	55	from	from	ADP
ftr-332	760	56	the	the	DET
ftr-332	760	57	couple‘s	couple‘s	PROPN
ftr-332	760	58	joint	joint	ADJ
ftr-332	760	59	checking	checking	NOUN
ftr-332	760	60	account	account	NOUN
ftr-332	760	61	,	,	PUNCT
ftr-332	760	62	that	that	SCONJ
ftr-332	760	63	payment	payment	NOUN
ftr-332	760	64	of	of	ADP
ftr-332	760	65	her	her	PRON
ftr-332	760	66	medical	medical	ADJ
ftr-332	760	67	expenses	expense	NOUN
ftr-332	760	68	was	be	AUX
ftr-332	760	69	simply	simply	ADV
ftr-332	760	70	an	an	DET
ftr-332	760	71	assumption	assumption	NOUN
ftr-332	760	72	of	of	ADP
ftr-332	760	73	her	her	PRON
ftr-332	760	74	husband‘s	husband‘s	PROPN
ftr-332	760	75	liability	liability	NOUN
ftr-332	760	76	under	under	ADP
ftr-332	760	77	kansas	kansas	PROPN
ftr-332	760	78	state	state	PROPN
ftr-332	760	79	law	law	NOUN
ftr-332	760	80	,	,	PUNCT
ftr-332	760	81	and	and	CCONJ
ftr-332	760	82	that	that	SCONJ
ftr-332	760	83	the	the	DET
ftr-332	760	84	form	form	NOUN
ftr-332	760	85	of	of	ADP
ftr-332	760	86	the	the	DET
ftr-332	760	87	transaction	transaction	NOUN
ftr-332	760	88	did	do	AUX
ftr-332	760	89	not	not	PART
ftr-332	760	90	in	in	ADP
ftr-332	760	91	substance	substance	NOUN
ftr-332	760	92	give	give	VERB
ftr-332	760	93	rise	rise	NOUN
ftr-332	760	94	to	to	ADP
ftr-332	760	95	a	a	DET
ftr-332	760	96	true	true	ADJ
ftr-332	760	97	employment	employment	NOUN
ftr-332	760	98	relationship	relationship	NOUN
ftr-332	760	99	.	.	PUNCT
ftr-332	761	1	in	in	ADP
ftr-332	761	2	reversing	reverse	VERB
ftr-332	761	3	the	the	DET
ftr-332	761	4	tax	tax	NOUN
ftr-332	761	5	court	court	NOUN
ftr-332	761	6	,	,	PUNCT
ftr-332	761	7	the	the	DET
ftr-332	761	8	tenth	tenth	ADJ
ftr-332	761	9	circuit	circuit	NOUN
ftr-332	761	10	reviewed	review	VERB
ftr-332	761	11	numerous	numerous	ADJ
ftr-332	761	12	tax	tax	NOUN
ftr-332	761	13	court	court	NOUN
ftr-332	761	14	memorandum	memorandum	NOUN
ftr-332	761	15	and	and	CCONJ
ftr-332	761	16	summary	summary	NOUN
ftr-332	761	17	opinions	opinion	NOUN
ftr-332	761	18	to	to	PART
ftr-332	761	19	point	point	VERB
ftr-332	761	20	out	out	ADP
ftr-332	761	21	that	that	SCONJ
ftr-332	761	22	the	the	DET
ftr-332	761	23	irs	irs	PROPN
ftr-332	761	24	position	position	NOUN
ftr-332	761	25	on	on	ADP
ftr-332	761	26	a	a	DET
ftr-332	761	27	spouse	spouse	NOUN
ftr-332	761	28	as	as	SCONJ
ftr-332	761	29	employee	employee	NOUN
ftr-332	761	30	has	have	AUX
ftr-332	761	31	been	be	AUX
ftr-332	761	32	inconsistent	inconsistent	ADJ
ftr-332	761	33	.	.	PUNCT
ftr-332	762	1	the	the	DET
ftr-332	762	2	court	court	NOUN
ftr-332	762	3	also	also	ADV
ftr-332	762	4	referred	refer	VERB
ftr-332	762	5	to	to	PART
ftr-332	762	6	rev	rev	PROPN
ftr-332	762	7	.	.	PUNCT
ftr-332	763	1	rul	rul	NOUN
ftr-332	763	2	.	.	PUNCT
ftr-332	764	1	71	71	NUM
ftr-332	764	2	-	-	SYM
ftr-332	764	3	588	588	NUM
ftr-332	764	4	,	,	PUNCT
ftr-332	764	5	1971	1971	NUM
ftr-332	764	6	-	-	SYM
ftr-332	764	7	2	2	NUM
ftr-332	764	8	c.b	c.b	PROPN
ftr-332	764	9	.	.	PROPN
ftr-332	764	10	91	91	NUM
ftr-332	764	11	,	,	PUNCT
ftr-332	764	12	which	which	PRON
ftr-332	764	13	provides	provide	VERB
ftr-332	764	14	that	that	PRON
ftr-332	764	15	,	,	PUNCT
ftr-332	764	16	―amounts	―amount	NOUN
ftr-332	764	17	reimbursed	reimburse	VERB
ftr-332	764	18	under	under	ADP
ftr-332	764	19	an	an	DET
ftr-332	764	20	accident	accident	NOUN
ftr-332	764	21	and	and	CCONJ
ftr-332	764	22	health	health	NOUN
ftr-332	764	23	plan	plan	NOUN
ftr-332	764	24	covering	cover	VERB
ftr-332	764	25	all	all	DET
ftr-332	764	26	bona	bona	ADJ
ftr-332	764	27	fide	fide	ADJ
ftr-332	764	28	employees	employee	NOUN
ftr-332	764	29	,	,	PUNCT
ftr-332	764	30	including	include	VERB
ftr-332	764	31	the	the	DET
ftr-332	764	32	owner‘s	owner‘s	NOUN
ftr-332	764	33	wife	wife	NOUN
ftr-332	764	34	,	,	PUNCT
ftr-332	764	35	and	and	CCONJ
ftr-332	764	36	their	their	PRON
ftr-332	764	37	families	family	NOUN
ftr-332	764	38	are	be	AUX
ftr-332	764	39	not	not	PART
ftr-332	764	40	includable	includable	ADJ
ftr-332	764	41	in	in	ADP
ftr-332	764	42	the	the	DET
ftr-332	764	43	employee‘s	employee‘s	PROPN
ftr-332	764	44	gross	gross	ADJ
ftr-332	764	45	income	income	NOUN
ftr-332	764	46	and	and	CCONJ
ftr-332	764	47	are	be	AUX
ftr-332	764	48	deductible	deductible	ADJ
ftr-332	764	49	by	by	ADP
ftr-332	764	50	the	the	DET
ftr-332	764	51	owner	owner	NOUN
ftr-332	764	52	as	as	SCONJ
ftr-332	764	53	business	business	NOUN
ftr-332	764	54	expenses.‖	expenses.‖	NOUN
ftr-332	764	55	the	the	DET
ftr-332	764	56	court	court	NOUN
ftr-332	764	57	rejected	reject	VERB
ftr-332	764	58	the	the	DET
ftr-332	764	59	irs	irs	PROPN
ftr-332	764	60	argument	argument	NOUN
ftr-332	764	61	that	that	SCONJ
ftr-332	764	62	the	the	DET
ftr-332	764	63	medical	medical	ADJ
ftr-332	764	64	reimbursement	reimbursement	NOUN
ftr-332	764	65	should	should	AUX
ftr-332	764	66	be	be	AUX
ftr-332	764	67	disregarded	disregard	VERB
ftr-332	764	68	because	because	SCONJ
ftr-332	764	69	they	they	PRON
ftr-332	764	70	convert	convert	VERB
ftr-332	764	71	a	a	DET
ftr-332	764	72	legal	legal	ADJ
ftr-332	764	73	obligation	obligation	NOUN
ftr-332	764	74	to	to	PART
ftr-332	764	75	support	support	VERB
ftr-332	764	76	into	into	ADP
ftr-332	764	77	a	a	DET
ftr-332	764	78	deductible	deductible	ADJ
ftr-332	764	79	expense	expense	NOUN
ftr-332	764	80	as	as	SCONJ
ftr-332	764	81	not	not	PART
ftr-332	764	82	supported	support	VERB
ftr-332	764	83	by	by	ADP
ftr-332	764	84	any	any	DET
ftr-332	764	85	case	case	NOUN
ftr-332	764	86	law	law	NOUN
ftr-332	764	87	.	.	PUNCT
ftr-332	765	1	the	the	DET
ftr-332	765	2	court	court	NOUN
ftr-332	765	3	also	also	ADV
ftr-332	765	4	rejected	reject	VERB
ftr-332	765	5	the	the	DET
ftr-332	765	6	tax	tax	NOUN
ftr-332	765	7	court‘s	court‘s	NOUN
ftr-332	765	8	conclusion	conclusion	NOUN
ftr-332	765	9	that	that	SCONJ
ftr-332	765	10	the	the	DET
ftr-332	765	11	payments	payment	NOUN
ftr-332	765	12	were	be	AUX
ftr-332	765	13	not	not	PART
ftr-332	765	14	deductible	deductible	ADJ
ftr-332	765	15	because	because	SCONJ
ftr-332	765	16	they	they	PRON
ftr-332	765	17	were	be	AUX
ftr-332	765	18	made	make	VERB
ftr-332	765	19	from	from	ADP
ftr-332	765	20	the	the	DET
ftr-332	765	21	couple‘s	couple‘s	PROPN
ftr-332	765	22	joint	joint	ADJ
ftr-332	765	23	checking	checking	NOUN
ftr-332	765	24	account	account	NOUN
ftr-332	765	25	noting	note	VERB
ftr-332	765	26	that	that	SCONJ
ftr-332	765	27	such	such	DET
ftr-332	765	28	a	a	DET
ftr-332	765	29	requirement	requirement	NOUN
ftr-332	765	30	would	would	AUX
ftr-332	765	31	only	only	ADV
ftr-332	765	32	add	add	VERB
ftr-332	765	33	a	a	DET
ftr-332	765	34	another	another	DET
ftr-332	765	35	structural	structural	ADJ
ftr-332	765	36	layer	layer	NOUN
ftr-332	765	37	to	to	ADP
ftr-332	765	38	the	the	DET
ftr-332	765	39	holding	holding	NOUN
ftr-332	765	40	of	of	ADP
ftr-332	765	41	rev	rev	PROPN
ftr-332	765	42	.	.	PROPN
ftr-332	765	43	rul	rul	NOUN
ftr-332	765	44	.	.	PUNCT
ftr-332	766	1	71	71	NUM
ftr-332	766	2	-	-	SYM
ftr-332	766	3	588	588	NUM
ftr-332	766	4	providing	provide	VERB
ftr-332	766	5	for	for	ADP
ftr-332	766	6	spousal	spousal	NOUN
ftr-332	766	7	employment	employment	NOUN
ftr-332	766	8	.	.	PUNCT
ftr-332	767	1	the	the	DET
ftr-332	767	2	court	court	NOUN
ftr-332	767	3	also	also	ADV
ftr-332	767	4	noted	note	VERB
ftr-332	767	5	that	that	SCONJ
ftr-332	767	6	there	there	PRON
ftr-332	767	7	was	be	VERB
ftr-332	767	8	no	no	DET
ftr-332	767	9	proof	proof	NOUN
ftr-332	767	10	that	that	SCONJ
ftr-332	767	11	the	the	DET
ftr-332	767	12	funds	fund	NOUN
ftr-332	767	13	in	in	ADP
ftr-332	767	14	the	the	DET
ftr-332	767	15	joint	joint	ADJ
ftr-332	767	16	checking	check	VERB
ftr-332	767	17	account	account	NOUN
ftr-332	767	18	were	be	AUX
ftr-332	767	19	equally	equally	ADV
ftr-332	767	20	owned	own	VERB
ftr-332	767	21	by	by	ADP
ftr-332	767	22	the	the	DET
ftr-332	767	23	spouses	spouse	NOUN
ftr-332	767	24	.	.	PUNCT
ftr-332	768	1	the	the	DET
ftr-332	768	2	appellate	appellate	ADJ
ftr-332	768	3	court	court	NOUN
ftr-332	768	4	also	also	ADV
ftr-332	768	5	rejected	reject	VERB
ftr-332	768	6	the	the	DET
ftr-332	768	7	tax	tax	NOUN
ftr-332	768	8	court‘s	court‘s	PROPN
ftr-332	768	9	―substance	―substance	NOUN
ftr-332	768	10	over	over	ADP
ftr-332	768	11	form‖	form‖	PROPN
ftr-332	768	12	holding	hold	VERB
ftr-332	768	13	by	by	ADP
ftr-332	768	14	indicating	indicate	VERB
ftr-332	768	15	that	that	SCONJ
ftr-332	768	16	the	the	DET
ftr-332	768	17	tax	tax	NOUN
ftr-332	768	18	court	court	NOUN
ftr-332	768	19	was	be	AUX
ftr-332	768	20	incorrect	incorrect	ADJ
ftr-332	768	21	in	in	ADP
ftr-332	768	22	concluding	conclude	VERB
ftr-332	768	23	that	that	SCONJ
ftr-332	768	24	the	the	DET
ftr-332	768	25	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	768	26	wife	wife	NOUN
ftr-332	768	27	worked	work	VERB
ftr-332	768	28	for	for	ADP
ftr-332	768	29	no	no	DET
ftr-332	768	30	compensation	compensation	NOUN
ftr-332	768	31	.	.	PUNCT
ftr-332	769	1	ultimately	ultimately	ADV
ftr-332	769	2	,	,	PUNCT
ftr-332	769	3	the	the	DET
ftr-332	769	4	appellate	appellate	ADJ
ftr-332	769	5	court	court	NOUN
ftr-332	769	6	remanded	remand	VERB
ftr-332	769	7	the	the	DET
ftr-332	769	8	case	case	NOUN
ftr-332	769	9	for	for	ADP
ftr-332	769	10	findings	finding	NOUN
ftr-332	769	11	on	on	ADP
ftr-332	769	12	the	the	DET
ftr-332	769	13	issue	issue	NOUN
ftr-332	769	14	of	of	ADP
ftr-332	769	15	whether	whether	SCONJ
ftr-332	769	16	the	the	DET
ftr-332	769	17	wife	wife	NOUN
ftr-332	769	18	was	be	AUX
ftr-332	769	19	an	an	DET
ftr-332	769	20	employee	employee	NOUN
ftr-332	769	21	under	under	ADP
ftr-332	769	22	the	the	DET
ftr-332	769	23	common	common	ADJ
ftr-332	769	24	law	law	NOUN
ftr-332	769	25	agency	agency	NOUN
ftr-332	769	26	doctrine	doctrine	NOUN
ftr-332	769	27	.	.	PUNCT
ftr-332	770	1	13	13	NUM
ftr-332	770	2	.	.	PUNCT
ftr-332	771	1	it	it	PRON
ftr-332	771	2	’s	’	VERB
ftr-332	771	3	how	how	SCONJ
ftr-332	771	4	you	you	PRON
ftr-332	771	5	spend	spend	VERB
ftr-332	771	6	the	the	DET
ftr-332	771	7	loan	loan	NOUN
ftr-332	771	8	proceeds	proceed	NOUN
ftr-332	771	9	,	,	PUNCT
ftr-332	771	10	not	not	PART
ftr-332	771	11	what	what	PRON
ftr-332	771	12	you	you	PRON
ftr-332	771	13	pledge	pledge	VERB
ftr-332	771	14	to	to	PART
ftr-332	771	15	secure	secure	VERB
ftr-332	771	16	the	the	DET
ftr-332	771	17	loan	loan	NOUN
ftr-332	771	18	that	that	PRON
ftr-332	771	19	determines	determine	VERB
ftr-332	771	20	deductibility	deductibility	NOUN
ftr-332	771	21	of	of	ADP
ftr-332	771	22	interest	interest	NOUN
ftr-332	771	23	.	.	PUNCT
ftr-332	772	1	sherrer	sherrer	PROPN
ftr-332	772	2	v.	v.	PROPN
ftr-332	772	3	commissioner	commissioner	PROPN
ftr-332	772	4	,	,	PUNCT
ftr-332	772	5	t.c	t.c	PROPN
ftr-332	772	6	.	.	PROPN
ftr-332	772	7	memo	memo	NOUN
ftr-332	772	8	.	.	PUNCT
ftr-332	773	1	2011	2011	NUM
ftr-332	773	2	-	-	SYM
ftr-332	773	3	198	198	NUM
ftr-332	773	4	(	(	PUNCT
ftr-332	773	5	8/15/11	8/15/11	NUM
ftr-332	773	6	)	)	PUNCT
ftr-332	773	7	.	.	PUNCT
ftr-332	774	1	under	under	ADP
ftr-332	774	2	temp	temp	NOUN
ftr-332	774	3	.	.	PUNCT
ftr-332	775	1	reg	reg	NOUN
ftr-332	775	2	.	.	PUNCT
ftr-332	776	1	§	§	PROPN
ftr-332	776	2	1.163	1.163	NUM
ftr-332	776	3	-	-	PUNCT
ftr-332	776	4	8t(c	8t(c	NUM
ftr-332	776	5	)	)	PUNCT
ftr-332	777	1	,	,	PUNCT
ftr-332	777	2	the	the	DET
ftr-332	777	3	actual	actual	ADJ
ftr-332	777	4	use	use	NOUN
ftr-332	777	5	of	of	ADP
ftr-332	777	6	loan	loan	NOUN
ftr-332	777	7	proceeds	proceed	NOUN
ftr-332	777	8	is	be	AUX
ftr-332	777	9	generally	generally	ADV
ftr-332	777	10	determinative	determinative	ADJ
ftr-332	777	11	of	of	ADP
ftr-332	777	12	the	the	DET
ftr-332	777	13	classification	classification	NOUN
ftr-332	777	14	of	of	ADP
ftr-332	777	15	the	the	DET
ftr-332	777	16	interest	interest	NOUN
ftr-332	777	17	paid	pay	VERB
ftr-332	777	18	on	on	ADP
ftr-332	777	19	the	the	DET
ftr-332	777	20	loan	loan	NOUN
ftr-332	777	21	.	.	PUNCT
ftr-332	778	1	except	except	SCONJ
ftr-332	778	2	in	in	ADP
ftr-332	778	3	2012	2012	NUM
ftr-332	778	4	]	]	PUNCT
ftr-332	778	5	recent	recent	ADJ
ftr-332	778	6	developments	development	NOUN
ftr-332	778	7	in	in	ADP
ftr-332	778	8	federal	federal	ADJ
ftr-332	778	9	income	income	NOUN
ftr-332	778	10	taxation	taxation	NOUN
ftr-332	778	11	217	217	NUM
ftr-332	778	12	the	the	DET
ftr-332	778	13	case	case	NOUN
ftr-332	778	14	of	of	ADP
ftr-332	778	15	qualified	qualified	ADJ
ftr-332	778	16	residence	residence	NOUN
ftr-332	778	17	interest	interest	NOUN
ftr-332	778	18	subject	subject	ADJ
ftr-332	778	19	to	to	ADP
ftr-332	778	20	§	§	PROPN
ftr-332	778	21	163(h)(3	163(h)(3	NUM
ftr-332	778	22	)	)	PUNCT
ftr-332	778	23	,	,	PUNCT
ftr-332	778	24	the	the	DET
ftr-332	778	25	absence	absence	NOUN
ftr-332	778	26	or	or	CCONJ
ftr-332	778	27	presence	presence	NOUN
ftr-332	778	28	of	of	ADP
ftr-332	778	29	a	a	DET
ftr-332	778	30	security	security	NOUN
ftr-332	778	31	interest	interest	NOUN
ftr-332	778	32	is	be	AUX
ftr-332	778	33	not	not	PART
ftr-332	778	34	relevant	relevant	ADJ
ftr-332	778	35	.	.	PUNCT
ftr-332	779	1	applying	apply	VERB
ftr-332	779	2	this	this	DET
ftr-332	779	3	rule	rule	NOUN
ftr-332	779	4	,	,	PUNCT
ftr-332	779	5	the	the	DET
ftr-332	779	6	tax	tax	NOUN
ftr-332	779	7	court	court	NOUN
ftr-332	779	8	(	(	PUNCT
ftr-332	779	9	judge	judge	NOUN
ftr-332	779	10	carluzzo	carluzzo	PROPN
ftr-332	779	11	)	)	PUNCT
ftr-332	779	12	held	hold	VERB
ftr-332	779	13	that	that	SCONJ
ftr-332	779	14	interest	interest	NOUN
ftr-332	779	15	paid	pay	VERB
ftr-332	779	16	by	by	ADP
ftr-332	779	17	the	the	DET
ftr-332	779	18	taxpayer	taxpayer	NOUN
ftr-332	779	19	on	on	ADP
ftr-332	779	20	loans	loan	NOUN
ftr-332	779	21	secured	secure	VERB
ftr-332	779	22	by	by	ADP
ftr-332	779	23	business	business	NOUN
ftr-332	779	24	property	property	NOUN
ftr-332	779	25	was	be	AUX
ftr-332	779	26	not	not	PART
ftr-332	779	27	deductible	deductible	ADJ
ftr-332	779	28	as	as	ADP
ftr-332	779	29	interest	interest	NOUN
ftr-332	779	30	on	on	ADP
ftr-332	779	31	trade	trade	NOUN
ftr-332	779	32	or	or	CCONJ
ftr-332	779	33	business	business	NOUN
ftr-332	779	34	indebtedness	indebtedness	NOUN
ftr-332	779	35	,	,	PUNCT
ftr-332	779	36	because	because	SCONJ
ftr-332	779	37	taxpayer	taxpayer	NOUN
ftr-332	779	38	failed	fail	VERB
ftr-332	779	39	to	to	PART
ftr-332	779	40	show	show	VERB
ftr-332	779	41	that	that	SCONJ
ftr-332	779	42	proceeds	proceed	NOUN
ftr-332	779	43	of	of	ADP
ftr-332	779	44	the	the	DET
ftr-332	779	45	loans	loan	NOUN
ftr-332	779	46	were	be	AUX
ftr-332	779	47	used	use	VERB
ftr-332	779	48	for	for	ADP
ftr-332	779	49	business	business	NOUN
ftr-332	779	50	purposes	purpose	NOUN
ftr-332	779	51	.	.	PUNCT
ftr-332	780	1	the	the	DET
ftr-332	780	2	interest	interest	NOUN
ftr-332	780	3	on	on	ADP
ftr-332	780	4	the	the	DET
ftr-332	780	5	loans	loan	NOUN
ftr-332	780	6	was	be	AUX
ftr-332	780	7	treated	treat	VERB
ftr-332	780	8	as	as	ADP
ftr-332	780	9	nondeductible	nondeductible	ADJ
ftr-332	780	10	personal	personal	ADJ
ftr-332	780	11	interest	interest	NOUN
ftr-332	780	12	.	.	PUNCT
ftr-332	781	1	14	14	NUM
ftr-332	781	2	.	.	X
ftr-332	782	1	home	home	NOUN
ftr-332	782	2	may	may	AUX
ftr-332	782	3	be	be	AUX
ftr-332	782	4	a	a	DET
ftr-332	782	5	tax	tax	NOUN
ftr-332	782	6	home	home	NOUN
ftr-332	782	7	.	.	PUNCT
ftr-332	783	1	lyseng	lyseng	PROPN
ftr-332	783	2	v.	v.	PROPN
ftr-332	783	3	commissioner	commissioner	PROPN
ftr-332	783	4	,	,	PUNCT
ftr-332	783	5	t.c	t.c	PROPN
ftr-332	783	6	.	.	PROPN
ftr-332	783	7	memo	memo	NOUN
ftr-332	783	8	.	.	PUNCT
ftr-332	784	1	2011	2011	NUM
ftr-332	784	2	-	-	SYM
ftr-332	784	3	226	226	NUM
ftr-332	784	4	(	(	PUNCT
ftr-332	784	5	9/21/11	9/21/11	NUM
ftr-332	784	6	)	)	PUNCT
ftr-332	784	7	.	.	PUNCT
ftr-332	785	1	the	the	DET
ftr-332	785	2	taxpayer	taxpayer	NOUN
ftr-332	785	3	was	be	AUX
ftr-332	785	4	a	a	DET
ftr-332	785	5	contract	contract	NOUN
ftr-332	785	6	laborer	laborer	NOUN
ftr-332	785	7	performing	perform	VERB
ftr-332	785	8	maintenance	maintenance	NOUN
ftr-332	785	9	work	work	NOUN
ftr-332	785	10	on	on	ADP
ftr-332	785	11	nuclear	nuclear	ADJ
ftr-332	785	12	plants	plant	NOUN
ftr-332	785	13	and	and	CCONJ
ftr-332	785	14	other	other	ADJ
ftr-332	785	15	utilities	utility	NOUN
ftr-332	785	16	.	.	PUNCT
ftr-332	786	1	the	the	DET
ftr-332	786	2	taxpayer	taxpayer	NOUN
ftr-332	786	3	worked	work	VERB
ftr-332	786	4	temporarily	temporarily	ADV
ftr-332	786	5	at	at	ADP
ftr-332	786	6	job	job	NOUN
ftr-332	786	7	sites	site	NOUN
ftr-332	786	8	that	that	PRON
ftr-332	786	9	required	require	VERB
ftr-332	786	10	travel	travel	NOUN
ftr-332	786	11	away	away	ADV
ftr-332	786	12	from	from	ADP
ftr-332	786	13	the	the	DET
ftr-332	786	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	786	15	residence	residence	NOUN
ftr-332	786	16	in	in	ADP
ftr-332	786	17	northern	northern	ADJ
ftr-332	786	18	minnesota	minnesota	NOUN
ftr-332	786	19	where	where	SCONJ
ftr-332	786	20	he	he	PRON
ftr-332	786	21	lived	live	VERB
ftr-332	786	22	with	with	ADP
ftr-332	786	23	his	his	PRON
ftr-332	786	24	father	father	NOUN
ftr-332	786	25	and	and	CCONJ
ftr-332	786	26	fiancé	fiancé	NOUN
ftr-332	786	27	.	.	PUNCT
ftr-332	787	1	petitioner‘s	petitioner‘s	PROPN
ftr-332	787	2	jobs	job	NOUN
ftr-332	787	3	lasted	last	VERB
ftr-332	787	4	less	less	ADJ
ftr-332	787	5	than	than	ADP
ftr-332	787	6	one	one	NUM
ftr-332	787	7	year	year	NOUN
ftr-332	787	8	,	,	PUNCT
ftr-332	787	9	and	and	CCONJ
ftr-332	787	10	most	most	ADV
ftr-332	787	11	lasted	last	VERB
ftr-332	787	12	only	only	ADV
ftr-332	787	13	a	a	DET
ftr-332	787	14	few	few	ADJ
ftr-332	787	15	months	month	NOUN
ftr-332	787	16	.	.	PUNCT
ftr-332	788	1	petitioner	petitioner	NOUN
ftr-332	788	2	sought	seek	VERB
ftr-332	788	3	work	work	NOUN
ftr-332	788	4	through	through	ADP
ftr-332	788	5	his	his	PRON
ftr-332	788	6	union	union	NOUN
ftr-332	788	7	located	locate	VERB
ftr-332	788	8	in	in	ADP
ftr-332	788	9	his	his	PRON
ftr-332	788	10	city	city	NOUN
ftr-332	788	11	of	of	ADP
ftr-332	788	12	residence	residence	NOUN
ftr-332	788	13	.	.	PUNCT
ftr-332	789	1	the	the	DET
ftr-332	789	2	tax	tax	NOUN
ftr-332	789	3	court	court	NOUN
ftr-332	789	4	(	(	PUNCT
ftr-332	789	5	judge	judge	NOUN
ftr-332	789	6	swift	swift	NOUN
ftr-332	789	7	)	)	PUNCT
ftr-332	789	8	indicated	indicate	VERB
ftr-332	789	9	that	that	SCONJ
ftr-332	789	10	―the	―the	DET
ftr-332	789	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	789	12	home	home	NOUN
ftr-332	789	13	may	may	AUX
ftr-332	789	14	be	be	AUX
ftr-332	789	15	the	the	DET
ftr-332	789	16	tax	tax	NOUN
ftr-332	789	17	home	home	NOUN
ftr-332	789	18	if	if	SCONJ
ftr-332	789	19	,	,	PUNCT
ftr-332	789	20	(	(	PUNCT
ftr-332	789	21	1	1	X
ftr-332	789	22	)	)	PUNCT
ftr-332	789	23	the	the	DET
ftr-332	789	24	taxpayer	taxpayer	NOUN
ftr-332	789	25	incurs	incur	VERB
ftr-332	789	26	duplicate	duplicate	VERB
ftr-332	789	27	living	living	NOUN
ftr-332	789	28	expenses	expense	NOUN
ftr-332	789	29	while	while	SCONJ
ftr-332	789	30	traveling	travel	VERB
ftr-332	789	31	and	and	CCONJ
ftr-332	789	32	maintaining	maintain	VERB
ftr-332	789	33	the	the	DET
ftr-332	789	34	home	home	NOUN
ftr-332	789	35	;	;	PUNCT
ftr-332	789	36	(	(	PUNCT
ftr-332	789	37	2	2	X
ftr-332	789	38	)	)	PUNCT
ftr-332	789	39	the	the	DET
ftr-332	789	40	taxpayer	taxpayer	NOUN
ftr-332	789	41	has	have	VERB
ftr-332	789	42	personal	personal	ADJ
ftr-332	789	43	and	and	CCONJ
ftr-332	789	44	historical	historical	ADJ
ftr-332	789	45	connections	connection	NOUN
ftr-332	789	46	to	to	ADP
ftr-332	789	47	the	the	DET
ftr-332	789	48	home	home	NOUN
ftr-332	789	49	;	;	PUNCT
ftr-332	789	50	and	and	CCONJ
ftr-332	789	51	(	(	PUNCT
ftr-332	789	52	3	3	X
ftr-332	789	53	)	)	PUNCT
ftr-332	789	54	the	the	DET
ftr-332	789	55	taxpayer	taxpayer	NOUN
ftr-332	789	56	has	have	VERB
ftr-332	789	57	a	a	DET
ftr-332	789	58	business	business	NOUN
ftr-332	789	59	justification	justification	NOUN
ftr-332	789	60	for	for	ADP
ftr-332	789	61	maintaining	maintain	VERB
ftr-332	789	62	the	the	DET
ftr-332	789	63	home,‖	home,‖	PROPN
ftr-332	789	64	citing	cite	VERB
ftr-332	789	65	hantzis	hantzis	NOUN
ftr-332	789	66	v.	v.	ADP
ftr-332	789	67	commissioner	commissioner	NOUN
ftr-332	789	68	,	,	PUNCT
ftr-332	789	69	638	638	NUM
ftr-332	789	70	f.2d	f.2d	ADP
ftr-332	789	71	248	248	NUM
ftr-332	789	72	,	,	PUNCT
ftr-332	789	73	255	255	NUM
ftr-332	789	74	(	(	PUNCT
ftr-332	789	75	1st	1st	ADJ
ftr-332	789	76	cir	cir	NOUN
ftr-332	789	77	.	.	PUNCT
ftr-332	789	78	1981	1981	NUM
ftr-332	789	79	)	)	PUNCT
ftr-332	789	80	.	.	PUNCT
ftr-332	790	1	the	the	DET
ftr-332	790	2	court	court	NOUN
ftr-332	790	3	concluded	conclude	VERB
ftr-332	790	4	that	that	SCONJ
ftr-332	790	5	because	because	SCONJ
ftr-332	790	6	the	the	DET
ftr-332	790	7	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	790	8	jobs	job	NOUN
ftr-332	790	9	were	be	AUX
ftr-332	790	10	temporary	temporary	ADJ
ftr-332	790	11	he	he	PRON
ftr-332	790	12	had	have	VERB
ftr-332	790	13	no	no	DET
ftr-332	790	14	principal	principal	ADJ
ftr-332	790	15	place	place	NOUN
ftr-332	790	16	of	of	ADP
ftr-332	790	17	work	work	NOUN
ftr-332	790	18	,	,	PUNCT
ftr-332	790	19	the	the	DET
ftr-332	790	20	taxpayer	taxpayer	NOUN
ftr-332	790	21	incurred	incur	VERB
ftr-332	790	22	duplicated	duplicate	VERB
ftr-332	790	23	expenses	expense	NOUN
ftr-332	790	24	,	,	PUNCT
ftr-332	790	25	and	and	CCONJ
ftr-332	790	26	his	his	PRON
ftr-332	790	27	home	home	NOUN
ftr-332	790	28	historically	historically	ADV
ftr-332	790	29	had	have	AUX
ftr-332	790	30	been	be	AUX
ftr-332	790	31	around	around	ADP
ftr-332	790	32	the	the	DET
ftr-332	790	33	city	city	NOUN
ftr-332	790	34	of	of	ADP
ftr-332	790	35	his	his	PRON
ftr-332	790	36	residence	residence	NOUN
ftr-332	790	37	.	.	PUNCT
ftr-332	791	1	thus	thus	ADV
ftr-332	791	2	,	,	PUNCT
ftr-332	791	3	the	the	DET
ftr-332	791	4	court	court	NOUN
ftr-332	791	5	ruled	rule	VERB
ftr-332	791	6	that	that	SCONJ
ftr-332	791	7	the	the	DET
ftr-332	791	8	taxpayer	taxpayer	NOUN
ftr-332	791	9	was	be	AUX
ftr-332	791	10	entitled	entitle	VERB
ftr-332	791	11	to	to	PART
ftr-332	791	12	claim	claim	VERB
ftr-332	791	13	deductions	deduction	NOUN
ftr-332	791	14	for	for	ADP
ftr-332	791	15	his	his	PRON
ftr-332	791	16	travel	travel	NOUN
ftr-332	791	17	away	away	ADV
ftr-332	791	18	from	from	ADP
ftr-332	791	19	his	his	PRON
ftr-332	791	20	place	place	NOUN
ftr-332	791	21	of	of	ADP
ftr-332	791	22	residence	residence	NOUN
ftr-332	791	23	.	.	PUNCT
ftr-332	792	1	the	the	DET
ftr-332	792	2	court	court	NOUN
ftr-332	792	3	allowed	allow	VERB
ftr-332	792	4	some	some	PRON
ftr-332	792	5	and	and	CCONJ
ftr-332	792	6	denied	deny	VERB
ftr-332	792	7	some	some	PRON
ftr-332	792	8	of	of	ADP
ftr-332	792	9	the	the	DET
ftr-332	792	10	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	792	11	claimed	claim	VERB
ftr-332	792	12	deductions	deduction	NOUN
ftr-332	792	13	based	base	VERB
ftr-332	792	14	on	on	ADP
ftr-332	792	15	an	an	DET
ftr-332	792	16	evaluation	evaluation	NOUN
ftr-332	792	17	of	of	ADP
ftr-332	792	18	the	the	DET
ftr-332	792	19	substantiation	substantiation	NOUN
ftr-332	792	20	provided	provide	VERB
ftr-332	792	21	by	by	ADP
ftr-332	792	22	the	the	DET
ftr-332	792	23	taxpayer	taxpayer	NOUN
ftr-332	792	24	in	in	ADP
ftr-332	792	25	accord	accord	NOUN
ftr-332	792	26	with	with	ADP
ftr-332	792	27	the	the	DET
ftr-332	792	28	strict	strict	ADJ
ftr-332	792	29	requirements	requirement	NOUN
ftr-332	792	30	of	of	ADP
ftr-332	792	31	§	§	PROPN
ftr-332	792	32	274(d	274(d	PROPN
ftr-332	792	33	)	)	PUNCT
ftr-332	792	34	.	.	PUNCT
ftr-332	793	1	15	15	X
ftr-332	793	2	.	.	X
ftr-332	793	3	researching	research	VERB
ftr-332	793	4	tax	tax	NOUN
ftr-332	793	5	dodges	dodge	NOUN
ftr-332	793	6	does	do	AUX
ftr-332	793	7	n’t	not	PART
ftr-332	793	8	qualify	qualify	VERB
ftr-332	793	9	for	for	ADP
ftr-332	793	10	the	the	DET
ftr-332	793	11	r&d	r&d	NOUN
ftr-332	793	12	credit	credit	NOUN
ftr-332	793	13	.	.	PUNCT
ftr-332	794	1	the	the	DET
ftr-332	794	2	heritage	heritage	NOUN
ftr-332	794	3	organization	organization	NOUN
ftr-332	794	4	,	,	PUNCT
ftr-332	794	5	llc	llc	PROPN
ftr-332	794	6	v.	v.	PROPN
ftr-332	794	7	commissioner	commissioner	PROPN
ftr-332	794	8	,	,	PUNCT
ftr-332	794	9	t.c	t.c	PROPN
ftr-332	794	10	.	.	PROPN
ftr-332	794	11	memo	memo	NOUN
ftr-332	794	12	.	.	PUNCT
ftr-332	795	1	2011	2011	NUM
ftr-332	795	2	-	-	SYM
ftr-332	795	3	246	246	NUM
ftr-332	795	4	(	(	PUNCT
ftr-332	795	5	10/19/11	10/19/11	PROPN
ftr-332	795	6	)	)	PUNCT
ftr-332	795	7	.	.	PUNCT
ftr-332	796	1	heritage	heritage	NOUN
ftr-332	796	2	was	be	AUX
ftr-332	796	3	an	an	DET
ftr-332	796	4	llc	llc	NOUN
ftr-332	796	5	owned	own	VERB
ftr-332	796	6	by	by	ADP
ftr-332	796	7	four	four	NUM
ftr-332	796	8	members	member	NOUN
ftr-332	796	9	consisting	consist	VERB
ftr-332	796	10	of	of	ADP
ftr-332	796	11	holdings	holding	NOUN
ftr-332	796	12	,	,	PUNCT
ftr-332	796	13	inc	inc	PROPN
ftr-332	796	14	.	.	PROPN
ftr-332	796	15	and	and	CCONJ
ftr-332	796	16	three	three	NUM
ftr-332	796	17	limited	limited	ADJ
ftr-332	796	18	partnerships	partnership	NOUN
ftr-332	796	19	.	.	PUNCT
ftr-332	797	1	heritage	heritage	NOUN
ftr-332	797	2	was	be	AUX
ftr-332	797	3	operated	operate	VERB
ftr-332	797	4	by	by	ADP
ftr-332	797	5	gary	gary	PROPN
ftr-332	797	6	kornman	kornman	PROPN
ftr-332	797	7	,	,	PUNCT
ftr-332	797	8	the	the	DET
ftr-332	797	9	sole	sole	ADJ
ftr-332	797	10	owner	owner	NOUN
ftr-332	797	11	of	of	ADP
ftr-332	797	12	holdings	holding	NOUN
ftr-332	797	13	,	,	PUNCT
ftr-332	797	14	which	which	PRON
ftr-332	797	15	in	in	ADP
ftr-332	797	16	turn	turn	NOUN
ftr-332	797	17	was	be	AUX
ftr-332	797	18	a	a	DET
ftr-332	797	19	five	five	NUM
ftr-332	797	20	percent	percent	NOUN
ftr-332	797	21	member	member	NOUN
ftr-332	797	22	of	of	ADP
ftr-332	797	23	heritage	heritage	NOUN
ftr-332	797	24	,	,	PUNCT
ftr-332	797	25	and	and	CCONJ
ftr-332	797	26	william	william	PROPN
ftr-332	797	27	ralph	ralph	PROPN
ftr-332	797	28	canada	canada	PROPN
ftr-332	797	29	.	.	PUNCT
ftr-332	798	1	heritage	heritage	PROPN
ftr-332	798	2	was	be	AUX
ftr-332	798	3	engaged	engage	VERB
ftr-332	798	4	in	in	ADP
ftr-332	798	5	producing	produce	VERB
ftr-332	798	6	and	and	CCONJ
ftr-332	798	7	managing	manage	VERB
ftr-332	798	8	life	life	NOUN
ftr-332	798	9	insurance	insurance	NOUN
ftr-332	798	10	for	for	ADP
ftr-332	798	11	high	high	ADJ
ftr-332	798	12	net	net	ADJ
ftr-332	798	13	worth	worth	ADJ
ftr-332	798	14	individuals	individual	NOUN
ftr-332	798	15	and	and	CCONJ
ftr-332	798	16	became	become	VERB
ftr-332	798	17	involved	involve	VERB
ftr-332	798	18	in	in	ADP
ftr-332	798	19	tax	tax	NOUN
ftr-332	798	20	and	and	CCONJ
ftr-332	798	21	estate	estate	NOUN
ftr-332	798	22	planning	planning	NOUN
ftr-332	798	23	for	for	ADP
ftr-332	798	24	clients	client	NOUN
ftr-332	798	25	.	.	PUNCT
ftr-332	799	1	heritage	heritage	NOUN
ftr-332	799	2	maintained	maintain	VERB
ftr-332	799	3	a	a	DET
ftr-332	799	4	subsidiary	subsidiary	NOUN
ftr-332	799	5	responsible	responsible	ADJ
ftr-332	799	6	for	for	ADP
ftr-332	799	7	identifying	identify	VERB
ftr-332	799	8	and	and	CCONJ
ftr-332	799	9	researching	research	VERB
ftr-332	799	10	potential	potential	ADJ
ftr-332	799	11	clients	client	NOUN
ftr-332	799	12	and	and	CCONJ
ftr-332	799	13	referring	refer	VERB
ftr-332	799	14	them	they	PRON
ftr-332	799	15	to	to	ADP
ftr-332	799	16	kornman	kornman	NOUN
ftr-332	799	17	and	and	CCONJ
ftr-332	799	18	canada	canada	PROPN
ftr-332	799	19	who	who	PRON
ftr-332	799	20	worked	work	VERB
ftr-332	799	21	to	to	PART
ftr-332	799	22	complete	complete	VERB
ftr-332	799	23	life	life	NOUN
ftr-332	799	24	insurance	insurance	NOUN
ftr-332	799	25	transactions	transaction	NOUN
ftr-332	799	26	.	.	PUNCT
ftr-332	800	1	heritage‘s	heritage‘s	NOUN
ftr-332	800	2	research	research	NOUN
ftr-332	800	3	subsidiary	subsidiary	NOUN
ftr-332	800	4	also	also	ADV
ftr-332	800	5	conducted	conduct	VERB
ftr-332	800	6	legal	legal	ADJ
ftr-332	800	7	and	and	CCONJ
ftr-332	800	8	tax	tax	NOUN
ftr-332	800	9	research	research	NOUN
ftr-332	800	10	regarding	regard	VERB
ftr-332	800	11	corporate	corporate	ADJ
ftr-332	800	12	and	and	CCONJ
ftr-332	800	13	trust	trust	NOUN
ftr-332	800	14	structures	structure	NOUN
ftr-332	800	15	to	to	PART
ftr-332	800	16	minimize	minimize	VERB
ftr-332	800	17	taxes	taxis	NOUN
ftr-332	800	18	,	,	PUNCT
ftr-332	800	19	including	include	VERB
ftr-332	800	20	son	son	NOUN
ftr-332	800	21	of	of	ADP
ftr-332	800	22	boss	boss	NOUN
ftr-332	800	23	transactions	transaction	NOUN
ftr-332	800	24	.	.	PUNCT
ftr-332	801	1	kornman	kornman	PROPN
ftr-332	801	2	controlled	control	VERB
ftr-332	801	3	eleven	eleven	NUM
ftr-332	801	4	dormant	dormant	PROPN
ftr-332	801	5	corporations	corporation	NOUN
ftr-332	801	6	,	,	PUNCT
ftr-332	801	7	each	each	PRON
ftr-332	801	8	of	of	ADP
ftr-332	801	9	which	which	PRON
ftr-332	801	10	was	be	AUX
ftr-332	801	11	transferred	transfer	VERB
ftr-332	801	12	to	to	ADP
ftr-332	801	13	a	a	DET
ftr-332	801	14	trust	trust	NOUN
ftr-332	801	15	created	create	VERB
ftr-332	801	16	by	by	ADP
ftr-332	801	17	kornman	kornman	NOUN
ftr-332	801	18	and	and	CCONJ
ftr-332	801	19	canada	canada	PROPN
ftr-332	801	20	.	.	PUNCT
ftr-332	802	1	heritage	heritage	NOUN
ftr-332	802	2	lent	lend	VERB
ftr-332	802	3	$	$	SYM
ftr-332	802	4	1	1	NUM
ftr-332	802	5	million	million	NUM
ftr-332	802	6	to	to	ADP
ftr-332	802	7	each	each	DET
ftr-332	802	8	corporation	corporation	NOUN
ftr-332	802	9	which	which	PRON
ftr-332	802	10	https://checkpoint.riag.com/getdoc?docid=icf43462906336ec28f93ae94ab3c4bc4&pinpnt=	https://checkpoint.riag.com/getdoc?docid=icf43462906336ec28f93ae94ab3c4bc4&pinpnt=	VERB
ftr-332	802	11	https://checkpoint.riag.com/getdoc?docid=icf43462906336ec28f93ae94ab3c4bc4&pinpnt=	https://checkpoint.riag.com/getdoc?docid=icf43462906336ec28f93ae94ab3c4bc4&pinpnt=	X
ftr-332	802	12	218	218	NUM
ftr-332	802	13	florida	florida	PROPN
ftr-332	802	14	tax	tax	NOUN
ftr-332	802	15	review	review	NOUN
ftr-332	802	16	[	[	X
ftr-332	802	17	vol	vol	NOUN
ftr-332	802	18	.	.	PUNCT
ftr-332	803	1	12:5	12:5	NUM
ftr-332	803	2	was	be	AUX
ftr-332	803	3	used	use	VERB
ftr-332	803	4	by	by	ADP
ftr-332	803	5	the	the	DET
ftr-332	803	6	corporation	corporation	NOUN
ftr-332	803	7	to	to	PART
ftr-332	803	8	engage	engage	VERB
ftr-332	803	9	in	in	ADP
ftr-332	803	10	a	a	DET
ftr-332	803	11	short	short	ADJ
ftr-332	803	12	sale	sale	NOUN
ftr-332	803	13	of	of	ADP
ftr-332	803	14	u.s	u.s	PROPN
ftr-332	803	15	.	.	PROPN
ftr-332	803	16	treasury	treasury	PROPN
ftr-332	803	17	notes	note	NOUN
ftr-332	803	18	through	through	ADP
ftr-332	803	19	individual	individual	ADJ
ftr-332	803	20	brokerage	brokerage	NOUN
ftr-332	803	21	accounts	account	NOUN
ftr-332	803	22	that	that	PRON
ftr-332	803	23	were	be	AUX
ftr-332	803	24	in	in	ADP
ftr-332	803	25	turn	turn	NOUN
ftr-332	803	26	transferred	transfer	VERB
ftr-332	803	27	to	to	ADP
ftr-332	803	28	a	a	DET
ftr-332	803	29	trading	trading	NOUN
ftr-332	803	30	partnership	partnership	NOUN
ftr-332	803	31	.	.	PUNCT
ftr-332	804	1	in	in	ADP
ftr-332	804	2	january	january	PROPN
ftr-332	804	3	2000	2000	NUM
ftr-332	804	4	each	each	DET
ftr-332	804	5	corporation	corporation	NOUN
ftr-332	804	6	closed	close	VERB
ftr-332	804	7	its	its	PRON
ftr-332	804	8	short	short	ADJ
ftr-332	804	9	sales	sale	NOUN
ftr-332	804	10	at	at	ADP
ftr-332	804	11	a	a	DET
ftr-332	804	12	loss	loss	NOUN
ftr-332	804	13	and	and	CCONJ
ftr-332	804	14	transferred	transfer	VERB
ftr-332	804	15	funds	fund	NOUN
ftr-332	804	16	back	back	ADV
ftr-332	804	17	to	to	ADP
ftr-332	804	18	heritage	heritage	NOUN
ftr-332	804	19	in	in	ADP
ftr-332	804	20	partial	partial	ADJ
ftr-332	804	21	payment	payment	NOUN
ftr-332	804	22	of	of	ADP
ftr-332	804	23	the	the	DET
ftr-332	804	24	loans	loan	NOUN
ftr-332	804	25	,	,	PUNCT
ftr-332	804	26	leaving	leave	VERB
ftr-332	804	27	an	an	DET
ftr-332	804	28	outstanding	outstanding	ADJ
ftr-332	804	29	balance	balance	NOUN
ftr-332	804	30	of	of	ADP
ftr-332	804	31	$	$	SYM
ftr-332	804	32	275,000	275,000	NUM
ftr-332	804	33	in	in	ADP
ftr-332	804	34	each	each	DET
ftr-332	804	35	corporation	corporation	NOUN
ftr-332	804	36	.	.	PUNCT
ftr-332	805	1	in	in	ADP
ftr-332	805	2	december	december	PROPN
ftr-332	805	3	2000	2000	NUM
ftr-332	805	4	,	,	PUNCT
ftr-332	805	5	the	the	DET
ftr-332	805	6	heritage	heritage	NOUN
ftr-332	805	7	secretary	secretary	NOUN
ftr-332	805	8	,	,	PUNCT
ftr-332	805	9	who	who	PRON
ftr-332	805	10	also	also	ADV
ftr-332	805	11	was	be	AUX
ftr-332	805	12	an	an	DET
ftr-332	805	13	officer	officer	NOUN
ftr-332	805	14	in	in	ADP
ftr-332	805	15	each	each	DET
ftr-332	805	16	corporation	corporation	NOUN
ftr-332	805	17	,	,	PUNCT
ftr-332	805	18	sent	send	VERB
ftr-332	805	19	checks	check	NOUN
ftr-332	805	20	to	to	ADP
ftr-332	805	21	herself	herself	PRON
ftr-332	805	22	from	from	ADP
ftr-332	805	23	each	each	DET
ftr-332	805	24	corporation	corporation	NOUN
ftr-332	805	25	in	in	ADP
ftr-332	805	26	the	the	DET
ftr-332	805	27	amount	amount	NOUN
ftr-332	805	28	of	of	ADP
ftr-332	805	29	$	$	SYM
ftr-332	805	30	550,000	550,000	NUM
ftr-332	805	31	.	.	PUNCT
ftr-332	806	1	the	the	DET
ftr-332	806	2	checks	check	NOUN
ftr-332	806	3	were	be	AUX
ftr-332	806	4	ultimately	ultimately	ADV
ftr-332	806	5	rejected	reject	VERB
ftr-332	806	6	and	and	CCONJ
ftr-332	806	7	payment	payment	NOUN
ftr-332	806	8	was	be	AUX
ftr-332	806	9	effected	effect	VERB
ftr-332	806	10	through	through	ADP
ftr-332	806	11	a	a	DET
ftr-332	806	12	wire	wire	NOUN
ftr-332	806	13	transfer	transfer	NOUN
ftr-332	806	14	in	in	ADP
ftr-332	806	15	january	january	PROPN
ftr-332	806	16	2001	2001	NUM
ftr-332	806	17	.	.	PUNCT
ftr-332	807	1	while	while	SCONJ
ftr-332	807	2	checks	check	NOUN
ftr-332	807	3	sent	send	VERB
ftr-332	807	4	by	by	ADP
ftr-332	807	5	a	a	DET
ftr-332	807	6	cash	cash	NOUN
ftr-332	807	7	method	method	NOUN
ftr-332	807	8	taxpayer	taxpayer	NOUN
ftr-332	807	9	are	be	AUX
ftr-332	807	10	generally	generally	ADV
ftr-332	807	11	deductible	deductible	ADJ
ftr-332	807	12	in	in	ADP
ftr-332	807	13	the	the	DET
ftr-332	807	14	year	year	NOUN
ftr-332	807	15	the	the	DET
ftr-332	807	16	checks	check	NOUN
ftr-332	807	17	are	be	AUX
ftr-332	807	18	distributed	distribute	VERB
ftr-332	807	19	,	,	PUNCT
ftr-332	807	20	the	the	DET
ftr-332	807	21	court	court	NOUN
ftr-332	807	22	(	(	PUNCT
ftr-332	807	23	judge	judge	PROPN
ftr-332	807	24	paris	paris	PROPN
ftr-332	807	25	)	)	PUNCT
ftr-332	807	26	ruled	rule	VERB
ftr-332	807	27	that	that	SCONJ
ftr-332	807	28	since	since	SCONJ
ftr-332	807	29	the	the	DET
ftr-332	807	30	checks	check	NOUN
ftr-332	807	31	were	be	AUX
ftr-332	807	32	ultimately	ultimately	ADV
ftr-332	807	33	settled	settle	VERB
ftr-332	807	34	by	by	ADP
ftr-332	807	35	the	the	DET
ftr-332	807	36	subsequent	subsequent	ADJ
ftr-332	807	37	wire	wire	NOUN
ftr-332	807	38	transfer	transfer	NOUN
ftr-332	807	39	in	in	ADP
ftr-332	807	40	2001	2001	NUM
ftr-332	807	41	,	,	PUNCT
ftr-332	807	42	the	the	DET
ftr-332	807	43	expenditures	expenditure	NOUN
ftr-332	807	44	were	be	AUX
ftr-332	807	45	attributable	attributable	ADJ
ftr-332	807	46	to	to	ADP
ftr-332	807	47	heritage‘s	heritage‘s	PROPN
ftr-332	807	48	2001	2001	NUM
ftr-332	807	49	tax	tax	NOUN
ftr-332	807	50	year	year	NOUN
ftr-332	807	51	.	.	PUNCT
ftr-332	808	1	in	in	ADP
ftr-332	808	2	addition	addition	NOUN
ftr-332	808	3	,	,	PUNCT
ftr-332	808	4	the	the	DET
ftr-332	808	5	court	court	NOUN
ftr-332	808	6	rejected	reject	VERB
ftr-332	808	7	the	the	DET
ftr-332	808	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	808	9	claim	claim	NOUN
ftr-332	808	10	that	that	SCONJ
ftr-332	808	11	the	the	DET
ftr-332	808	12	$	$	SYM
ftr-332	808	13	6,050,000	6,050,000	NUM
ftr-332	808	14	represented	represent	VERB
ftr-332	808	15	by	by	ADP
ftr-332	808	16	the	the	DET
ftr-332	808	17	payments	payment	NOUN
ftr-332	808	18	to	to	ADP
ftr-332	808	19	the	the	DET
ftr-332	808	20	eleven	eleven	NUM
ftr-332	808	21	corporations	corporation	NOUN
ftr-332	808	22	was	be	AUX
ftr-332	808	23	deductible	deductible	ADJ
ftr-332	808	24	as	as	ADP
ftr-332	808	25	a	a	DET
ftr-332	808	26	§	§	PROPN
ftr-332	808	27	174	174	NUM
ftr-332	808	28	research	research	NOUN
ftr-332	808	29	and	and	CCONJ
ftr-332	808	30	experimental	experimental	ADJ
ftr-332	808	31	expense	expense	NOUN
ftr-332	808	32	based	base	VERB
ftr-332	808	33	on	on	ADP
ftr-332	808	34	the	the	DET
ftr-332	808	35	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	808	36	assertion	assertion	NOUN
ftr-332	808	37	that	that	SCONJ
ftr-332	808	38	the	the	DET
ftr-332	808	39	expenses	expense	NOUN
ftr-332	808	40	were	be	AUX
ftr-332	808	41	incurred	incur	VERB
ftr-332	808	42	to	to	ADP
ftr-332	808	43	―develop‖	―develop‖	PROPN
ftr-332	808	44	a	a	DET
ftr-332	808	45	set	set	NOUN
ftr-332	808	46	of	of	ADP
ftr-332	808	47	shelf	shelf	NOUN
ftr-332	808	48	corporations	corporation	NOUN
ftr-332	808	49	with	with	ADP
ftr-332	808	50	embedded	embed	VERB
ftr-332	808	51	losses	loss	NOUN
ftr-332	808	52	.	.	PUNCT
ftr-332	809	1	the	the	DET
ftr-332	809	2	court	court	NOUN
ftr-332	809	3	indicated	indicate	VERB
ftr-332	809	4	that	that	SCONJ
ftr-332	809	5	the	the	DET
ftr-332	809	6	expenditure	expenditure	NOUN
ftr-332	809	7	was	be	AUX
ftr-332	809	8	not	not	PART
ftr-332	809	9	for	for	ADP
ftr-332	809	10	research	research	NOUN
ftr-332	809	11	in	in	ADP
ftr-332	809	12	the	the	DET
ftr-332	809	13	experimental	experimental	ADJ
ftr-332	809	14	or	or	CCONJ
ftr-332	809	15	laboratory	laboratory	NOUN
ftr-332	809	16	sense	sense	NOUN
ftr-332	809	17	and	and	CCONJ
ftr-332	809	18	was	be	AUX
ftr-332	809	19	not	not	PART
ftr-332	809	20	incurred	incur	VERB
ftr-332	809	21	to	to	PART
ftr-332	809	22	eliminate	eliminate	VERB
ftr-332	809	23	uncertainty	uncertainty	NOUN
ftr-332	809	24	concerning	concern	VERB
ftr-332	809	25	the	the	DET
ftr-332	809	26	development	development	NOUN
ftr-332	809	27	of	of	ADP
ftr-332	809	28	a	a	DET
ftr-332	809	29	product	product	NOUN
ftr-332	809	30	.	.	PUNCT
ftr-332	810	1	the	the	DET
ftr-332	810	2	court	court	NOUN
ftr-332	810	3	also	also	ADV
ftr-332	810	4	rejected	reject	VERB
ftr-332	810	5	the	the	DET
ftr-332	810	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	810	7	argument	argument	NOUN
ftr-332	810	8	that	that	SCONJ
ftr-332	810	9	the	the	DET
ftr-332	810	10	expenditure	expenditure	NOUN
ftr-332	810	11	was	be	AUX
ftr-332	810	12	deductible	deductible	ADJ
ftr-332	810	13	under	under	ADP
ftr-332	810	14	§	§	PROPN
ftr-332	810	15	162	162	NUM
ftr-332	810	16	as	as	ADP
ftr-332	810	17	an	an	DET
ftr-332	810	18	ordinary	ordinary	ADJ
ftr-332	810	19	and	and	CCONJ
ftr-332	810	20	necessary	necessary	ADJ
ftr-332	810	21	business	business	NOUN
ftr-332	810	22	expense	expense	NOUN
ftr-332	810	23	.	.	PUNCT
ftr-332	811	1	the	the	DET
ftr-332	811	2	court	court	NOUN
ftr-332	811	3	concluded	conclude	VERB
ftr-332	811	4	that	that	SCONJ
ftr-332	811	5	the	the	DET
ftr-332	811	6	payoff	payoff	NOUN
ftr-332	811	7	to	to	ADP
ftr-332	811	8	the	the	DET
ftr-332	811	9	eleven	eleven	NUM
ftr-332	811	10	corporations	corporation	NOUN
ftr-332	811	11	was	be	AUX
ftr-332	811	12	to	to	PART
ftr-332	811	13	meet	meet	VERB
ftr-332	811	14	the	the	DET
ftr-332	811	15	losses	loss	NOUN
ftr-332	811	16	incurred	incur	VERB
ftr-332	811	17	by	by	ADP
ftr-332	811	18	the	the	DET
ftr-332	811	19	corporations	corporation	NOUN
ftr-332	811	20	on	on	ADP
ftr-332	811	21	their	their	PRON
ftr-332	811	22	short	short	ADJ
ftr-332	811	23	sales	sale	NOUN
ftr-332	811	24	and	and	CCONJ
ftr-332	811	25	that	that	SCONJ
ftr-332	811	26	heritage	heritage	NOUN
ftr-332	811	27	had	have	AUX
ftr-332	811	28	not	not	PART
ftr-332	811	29	shown	show	VERB
ftr-332	811	30	that	that	SCONJ
ftr-332	811	31	it	it	PRON
ftr-332	811	32	was	be	AUX
ftr-332	811	33	obligated	obligate	VERB
ftr-332	811	34	to	to	PART
ftr-332	811	35	repay	repay	VERB
ftr-332	811	36	the	the	DET
ftr-332	811	37	corporations	corporation	NOUN
ftr-332	811	38	for	for	ADP
ftr-332	811	39	losses	loss	NOUN
ftr-332	811	40	from	from	ADP
ftr-332	811	41	investment	investment	NOUN
ftr-332	811	42	activity	activity	NOUN
ftr-332	811	43	.	.	PUNCT
ftr-332	812	1	the	the	DET
ftr-332	812	2	court	court	NOUN
ftr-332	812	3	further	far	ADV
ftr-332	812	4	indicated	indicate	VERB
ftr-332	812	5	that	that	SCONJ
ftr-332	812	6	under	under	ADP
ftr-332	812	7	the	the	DET
ftr-332	812	8	tefra	tefra	PROPN
ftr-332	812	9	rules	rule	VERB
ftr-332	812	10	the	the	DET
ftr-332	812	11	disallowed	disallow	VERB
ftr-332	812	12	deduction	deduction	NOUN
ftr-332	812	13	was	be	AUX
ftr-332	812	14	a	a	DET
ftr-332	812	15	partnership	partnership	NOUN
ftr-332	812	16	item	item	NOUN
ftr-332	812	17	thereby	thereby	ADV
ftr-332	812	18	increasing	increase	VERB
ftr-332	812	19	the	the	DET
ftr-332	812	20	distributive	distributive	ADJ
ftr-332	812	21	share	share	NOUN
ftr-332	812	22	of	of	ADP
ftr-332	812	23	each	each	DET
ftr-332	812	24	partner‘s	partner‘s	PROPN
ftr-332	812	25	partnership	partnership	NOUN
ftr-332	812	26	income	income	NOUN
ftr-332	812	27	.	.	PUNCT
ftr-332	813	1	finally	finally	ADV
ftr-332	813	2	,	,	PUNCT
ftr-332	813	3	the	the	DET
ftr-332	813	4	court	court	NOUN
ftr-332	813	5	sustained	sustain	VERB
ftr-332	813	6	negligence	negligence	NOUN
ftr-332	813	7	penalties	penalty	NOUN
ftr-332	813	8	under	under	ADP
ftr-332	813	9	§	§	PROPN
ftr-332	813	10	6662	6662	NUM
ftr-332	813	11	.	.	PUNCT
ftr-332	814	1	16	16	NUM
ftr-332	814	2	.	.	PUNCT
ftr-332	815	1	apparently	apparently	ADV
ftr-332	815	2	the	the	DET
ftr-332	815	3	tax	tax	NOUN
ftr-332	815	4	court	court	NOUN
ftr-332	815	5	is	be	AUX
ftr-332	815	6	unaware	unaware	ADJ
ftr-332	815	7	that	that	SCONJ
ftr-332	815	8	under	under	ADP
ftr-332	815	9	no	no	DET
ftr-332	815	10	child	child	NOUN
ftr-332	815	11	left	leave	VERB
ftr-332	815	12	behind	behind	ADP
ftr-332	815	13	teachers	teacher	NOUN
ftr-332	815	14	’	'	PUNCT
ftr-332	815	15	pay	pay	NOUN
ftr-332	815	16	is	be	AUX
ftr-332	815	17	determined	determine	VERB
ftr-332	815	18	with	with	ADP
ftr-332	815	19	reference	reference	NOUN
ftr-332	815	20	to	to	ADP
ftr-332	815	21	their	their	PRON
ftr-332	815	22	students	student	NOUN
ftr-332	815	23	’	’	PART
ftr-332	815	24	performance	performance	NOUN
ftr-332	815	25	.	.	PUNCT
ftr-332	816	1	farias	farias	PROPN
ftr-332	816	2	v.	v.	PROPN
ftr-332	816	3	commissioner	commissioner	PROPN
ftr-332	816	4	,	,	PUNCT
ftr-332	816	5	t.c	t.c	PROPN
ftr-332	816	6	.	.	PROPN
ftr-332	816	7	memo	memo	NOUN
ftr-332	816	8	.	.	PUNCT
ftr-332	817	1	2011	2011	NUM
ftr-332	817	2	-	-	SYM
ftr-332	817	3	248	248	NUM
ftr-332	817	4	(	(	PUNCT
ftr-332	817	5	10/24/11	10/24/11	PROPN
ftr-332	817	6	)	)	PUNCT
ftr-332	817	7	.	.	PUNCT
ftr-332	818	1	the	the	DET
ftr-332	818	2	taxpayer	taxpayer	NOUN
ftr-332	818	3	was	be	AUX
ftr-332	818	4	an	an	DET
ftr-332	818	5	elementary	elementary	ADJ
ftr-332	818	6	school	school	NOUN
ftr-332	818	7	teacher	teacher	NOUN
ftr-332	818	8	whose	whose	DET
ftr-332	818	9	classes	class	NOUN
ftr-332	818	10	included	include	VERB
ftr-332	818	11	health	health	NOUN
ftr-332	818	12	,	,	PUNCT
ftr-332	818	13	nutrition	nutrition	NOUN
ftr-332	818	14	,	,	PUNCT
ftr-332	818	15	and	and	CCONJ
ftr-332	818	16	fitness	fitness	NOUN
ftr-332	818	17	.	.	PUNCT
ftr-332	819	1	the	the	DET
ftr-332	819	2	school	school	NOUN
ftr-332	819	3	provided	provide	VERB
ftr-332	819	4	teachers	teacher	NOUN
ftr-332	819	5	with	with	ADP
ftr-332	819	6	basic	basic	ADJ
ftr-332	819	7	classroom	classroom	NOUN
ftr-332	819	8	supplies	supply	NOUN
ftr-332	819	9	,	,	PUNCT
ftr-332	819	10	and	and	CCONJ
ftr-332	819	11	purchases	purchase	NOUN
ftr-332	819	12	of	of	ADP
ftr-332	819	13	anything	anything	PRON
ftr-332	819	14	beyond	beyond	ADP
ftr-332	819	15	basic	basic	ADJ
ftr-332	819	16	supplies	supply	NOUN
ftr-332	819	17	were	be	AUX
ftr-332	819	18	left	leave	VERB
ftr-332	819	19	to	to	ADP
ftr-332	819	20	the	the	DET
ftr-332	819	21	teacher‘s	teacher‘s	NOUN
ftr-332	819	22	discretion	discretion	NOUN
ftr-332	819	23	.	.	PUNCT
ftr-332	820	1	teachers	teacher	NOUN
ftr-332	820	2	were	be	AUX
ftr-332	820	3	not	not	PART
ftr-332	820	4	reimbursed	reimburse	VERB
ftr-332	820	5	for	for	ADP
ftr-332	820	6	any	any	DET
ftr-332	820	7	items	item	NOUN
ftr-332	820	8	purchased	purchase	VERB
ftr-332	820	9	for	for	ADP
ftr-332	820	10	the	the	DET
ftr-332	820	11	classroom	classroom	NOUN
ftr-332	820	12	.	.	PUNCT
ftr-332	821	1	the	the	DET
ftr-332	821	2	taxpayer	taxpayer	NOUN
ftr-332	821	3	claimed	claim	VERB
ftr-332	821	4	deductions	deduction	NOUN
ftr-332	821	5	for	for	ADP
ftr-332	821	6	the	the	DET
ftr-332	821	7	cost	cost	NOUN
ftr-332	821	8	of	of	ADP
ftr-332	821	9	―candy	―candy	NOUN
ftr-332	821	10	and	and	CCONJ
ftr-332	821	11	sugar‖	sugar‖	PROPN
ftr-332	821	12	provided	provide	VERB
ftr-332	821	13	to	to	ADP
ftr-332	821	14	students	student	NOUN
ftr-332	821	15	as	as	ADP
ftr-332	821	16	incentives	incentive	NOUN
ftr-332	821	17	,	,	PUNCT
ftr-332	821	18	although	although	SCONJ
ftr-332	821	19	her	her	PRON
ftr-332	821	20	documentation	documentation	NOUN
ftr-332	821	21	was	be	AUX
ftr-332	821	22	not	not	PART
ftr-332	821	23	perfect	perfect	ADJ
ftr-332	821	24	.	.	PUNCT
ftr-332	822	1	she	she	PRON
ftr-332	822	2	also	also	ADV
ftr-332	822	3	testified	testify	VERB
ftr-332	822	4	that	that	SCONJ
ftr-332	822	5	she	she	PRON
ftr-332	822	6	purchased	purchase	VERB
ftr-332	822	7	a	a	DET
ftr-332	822	8	u.s	u.s	PROPN
ftr-332	822	9	.	.	PROPN
ftr-332	822	10	savings	saving	NOUN
ftr-332	822	11	bond	bond	NOUN
ftr-332	822	12	that	that	PRON
ftr-332	822	13	was	be	AUX
ftr-332	822	14	presented	present	VERB
ftr-332	822	15	to	to	ADP
ftr-332	822	16	a	a	DET
ftr-332	822	17	student	student	NOUN
ftr-332	822	18	in	in	ADP
ftr-332	822	19	recognition	recognition	NOUN
ftr-332	822	20	of	of	ADP
ftr-332	822	21	community	community	NOUN
ftr-332	822	22	service	service	NOUN
ftr-332	822	23	provided	provide	VERB
ftr-332	822	24	to	to	ADP
ftr-332	822	25	the	the	DET
ftr-332	822	26	school	school	NOUN
ftr-332	822	27	.	.	PUNCT
ftr-332	823	1	judge	judge	PROPN
ftr-332	823	2	cohen	cohen	PROPN
ftr-332	823	3	upheld	uphold	VERB
ftr-332	823	4	the	the	DET
ftr-332	823	5	disallowance	disallowance	NOUN
ftr-332	823	6	of	of	ADP
ftr-332	823	7	all	all	PRON
ftr-332	823	8	of	of	ADP
ftr-332	823	9	the	the	DET
ftr-332	823	10	claimed	claim	VERB
ftr-332	823	11	expenses	expense	NOUN
ftr-332	823	12	.	.	PUNCT
ftr-332	824	1	―there	―there	PRON
ftr-332	824	2	is	be	VERB
ftr-332	824	3	no	no	DET
ftr-332	824	4	evidence	evidence	NOUN
ftr-332	824	5	that	that	SCONJ
ftr-332	824	6	the	the	DET
ftr-332	824	7	school	school	NOUN
ftr-332	824	8	required	require	VERB
ftr-332	824	9	the	the	DET
ftr-332	824	10	purchase	purchase	NOUN
ftr-332	824	11	of	of	ADP
ftr-332	824	12	the	the	DET
ftr-332	824	13	candy	candy	NOUN
ftr-332	824	14	or	or	CCONJ
ftr-332	824	15	the	the	DET
ftr-332	824	16	savings	saving	NOUN
ftr-332	824	17	bond	bond	NOUN
ftr-332	824	18	for	for	ADP
ftr-332	824	19	petitioner‘s	petitioner‘s	PROPN
ftr-332	824	20	students	student	NOUN
ftr-332	824	21	.	.	PUNCT
ftr-332	825	1	these	these	DET
ftr-332	825	2	2012	2012	NUM
ftr-332	825	3	]	]	PUNCT
ftr-332	825	4	recent	recent	ADJ
ftr-332	825	5	developments	development	NOUN
ftr-332	825	6	in	in	ADP
ftr-332	825	7	federal	federal	ADJ
ftr-332	825	8	income	income	NOUN
ftr-332	825	9	taxation	taxation	NOUN
ftr-332	825	10	219	219	NUM
ftr-332	825	11	expenses	expense	NOUN
ftr-332	825	12	were	be	AUX
ftr-332	825	13	not	not	PART
ftr-332	825	14	necessary	necessary	ADJ
ftr-332	825	15	to	to	ADP
ftr-332	825	16	petitioner‘s	petitioner‘s	PROPN
ftr-332	825	17	job	job	NOUN
ftr-332	825	18	;	;	PUNCT
ftr-332	825	19	and	and	CCONJ
ftr-332	825	20	no	no	ADV
ftr-332	825	21	matter	matter	ADV
ftr-332	825	22	how	how	SCONJ
ftr-332	825	23	well	well	ADV
ftr-332	825	24	intentioned	intentione	VERB
ftr-332	825	25	,	,	PUNCT
ftr-332	825	26	gifts	gift	NOUN
ftr-332	825	27	to	to	ADP
ftr-332	825	28	students	student	NOUN
ftr-332	825	29	are	be	AUX
ftr-332	825	30	not	not	PART
ftr-332	825	31	deductible	deductible	ADJ
ftr-332	825	32	as	as	SCONJ
ftr-332	825	33	business	business	NOUN
ftr-332	825	34	expenses.‖	expenses.‖	NOUN
ftr-332	825	35	17	17	NUM
ftr-332	825	36	.	.	PUNCT
ftr-332	826	1	unsubstantiated	unsubstantiated	ADJ
ftr-332	826	2	expenses	expense	NOUN
ftr-332	826	3	are	be	AUX
ftr-332	826	4	not	not	PART
ftr-332	826	5	allowed	allow	VERB
ftr-332	826	6	as	as	ADP
ftr-332	826	7	deductions	deduction	NOUN
ftr-332	826	8	,	,	PUNCT
ftr-332	826	9	but	but	CCONJ
ftr-332	826	10	the	the	DET
ftr-332	826	11	business	business	NOUN
ftr-332	826	12	had	have	VERB
ftr-332	826	13	to	to	PART
ftr-332	826	14	have	have	VERB
ftr-332	826	15	some	some	DET
ftr-332	826	16	expenses	expense	NOUN
ftr-332	826	17	even	even	ADV
ftr-332	826	18	after	after	ADP
ftr-332	826	19	walking	walk	VERB
ftr-332	826	20	away	away	ADV
ftr-332	826	21	.	.	PUNCT
ftr-332	827	1	bell	bell	PROPN
ftr-332	827	2	v.	v.	PROPN
ftr-332	827	3	commissioner	commissioner	PROPN
ftr-332	827	4	,	,	PUNCT
ftr-332	827	5	t.c	t.c	PROPN
ftr-332	827	6	.	.	PROPN
ftr-332	827	7	memo	memo	NOUN
ftr-332	827	8	.	.	PUNCT
ftr-332	828	1	2011	2011	NUM
ftr-332	828	2	-	-	SYM
ftr-332	828	3	296	296	NUM
ftr-332	828	4	(	(	PUNCT
ftr-332	828	5	12/22/11	12/22/11	NUM
ftr-332	828	6	)	)	PUNCT
ftr-332	828	7	.	.	PUNCT
ftr-332	829	1	in	in	ADP
ftr-332	829	2	a	a	DET
ftr-332	829	3	return	return	NOUN
ftr-332	829	4	for	for	ADP
ftr-332	829	5	his	his	PRON
ftr-332	829	6	1996	1996	NUM
ftr-332	829	7	tax	tax	NOUN
ftr-332	829	8	year	year	NOUN
ftr-332	829	9	,	,	PUNCT
ftr-332	829	10	filed	file	VERB
ftr-332	829	11	ten	ten	NUM
ftr-332	829	12	years	year	NOUN
ftr-332	829	13	late	late	ADV
ftr-332	829	14	,	,	PUNCT
ftr-332	829	15	the	the	DET
ftr-332	829	16	pro	pro	X
ftr-332	829	17	se	se	PROPN
ftr-332	829	18	taxpayer	taxpayer	PROPN
ftr-332	829	19	claimed	claim	VERB
ftr-332	829	20	expenses	expense	NOUN
ftr-332	829	21	from	from	ADP
ftr-332	829	22	his	his	PRON
ftr-332	829	23	landscaping	landscaping	NOUN
ftr-332	829	24	business	business	NOUN
ftr-332	829	25	.	.	PUNCT
ftr-332	830	1	the	the	DET
ftr-332	830	2	irs	irs	PROPN
ftr-332	830	3	assessed	assess	VERB
ftr-332	830	4	a	a	DET
ftr-332	830	5	deficiency	deficiency	NOUN
ftr-332	830	6	for	for	ADP
ftr-332	830	7	understated	understated	ADJ
ftr-332	830	8	income	income	NOUN
ftr-332	830	9	and	and	CCONJ
ftr-332	830	10	disallowed	disallow	VERB
ftr-332	830	11	the	the	DET
ftr-332	830	12	expenses	expense	NOUN
ftr-332	830	13	.	.	PUNCT
ftr-332	831	1	the	the	DET
ftr-332	831	2	taxpayer	taxpayer	NOUN
ftr-332	831	3	asserted	assert	VERB
ftr-332	831	4	that	that	SCONJ
ftr-332	831	5	he	he	PRON
ftr-332	831	6	lost	lose	VERB
ftr-332	831	7	all	all	PRON
ftr-332	831	8	of	of	ADP
ftr-332	831	9	his	his	PRON
ftr-332	831	10	records	record	NOUN
ftr-332	831	11	because	because	SCONJ
ftr-332	831	12	,	,	PUNCT
ftr-332	831	13	―it	―it	NOUN
ftr-332	831	14	has	have	AUX
ftr-332	831	15	been	be	AUX
ftr-332	831	16	all	all	PRON
ftr-332	831	17	destroyed	destroy	VERB
ftr-332	831	18	due	due	ADP
ftr-332	831	19	to	to	ADP
ftr-332	831	20	the	the	DET
ftr-332	831	21	[	[	X
ftr-332	831	22	criminal	criminal	NOUN
ftr-332	831	23	]	]	X
ftr-332	831	24	case	case	NOUN
ftr-332	831	25	that	that	SCONJ
ftr-332	831	26	i	i	PRON
ftr-332	831	27	was	be	AUX
ftr-332	831	28	dealing	deal	VERB
ftr-332	831	29	with	with	ADP
ftr-332	831	30	in	in	ADP
ftr-332	831	31	‗96	‗96	NOUN
ftr-332	831	32	.	.	PUNCT
ftr-332	832	1	i	i	PRON
ftr-332	832	2	had	have	VERB
ftr-332	832	3	a	a	DET
ftr-332	832	4	choice	choice	NOUN
ftr-332	832	5	of	of	ADP
ftr-332	832	6	walking	walk	VERB
ftr-332	832	7	away	away	ADV
ftr-332	832	8	or	or	CCONJ
ftr-332	832	9	doing	do	VERB
ftr-332	832	10	jail	jail	NOUN
ftr-332	832	11	time	time	NOUN
ftr-332	832	12	,	,	PUNCT
ftr-332	832	13	and	and	CCONJ
ftr-332	832	14	i	i	PRON
ftr-332	832	15	chose	choose	VERB
ftr-332	832	16	to	to	PART
ftr-332	832	17	walk	walk	VERB
ftr-332	832	18	away.‖	away.‖	ADJ
ftr-332	832	19	the	the	DET
ftr-332	832	20	court	court	NOUN
ftr-332	832	21	(	(	PUNCT
ftr-332	832	22	judge	judge	PROPN
ftr-332	832	23	wherry	wherry	PROPN
ftr-332	832	24	)	)	PUNCT
ftr-332	832	25	,	,	PUNCT
ftr-332	832	26	following	follow	VERB
ftr-332	832	27	the	the	DET
ftr-332	832	28	rule	rule	NOUN
ftr-332	832	29	of	of	ADP
ftr-332	832	30	cohan	cohan	PROPN
ftr-332	832	31	v.	v.	PROPN
ftr-332	832	32	commissioner	commissioner	PROPN
ftr-332	832	33	,	,	PUNCT
ftr-332	832	34	39	39	NUM
ftr-332	832	35	f.2d	f.2d	NUM
ftr-332	832	36	540	540	NUM
ftr-332	832	37	,	,	PUNCT
ftr-332	832	38	543	543	NUM
ftr-332	832	39	-	-	SYM
ftr-332	832	40	544	544	NUM
ftr-332	832	41	(	(	PUNCT
ftr-332	832	42	2d	2d	NUM
ftr-332	832	43	cir	cir	NOUN
ftr-332	832	44	.	.	PUNCT
ftr-332	832	45	1930	1930	NUM
ftr-332	832	46	)	)	PUNCT
ftr-332	832	47	,	,	PUNCT
ftr-332	832	48	indicated	indicate	VERB
ftr-332	832	49	that	that	SCONJ
ftr-332	832	50	―it	―it	NOUN
ftr-332	832	51	is	be	AUX
ftr-332	832	52	inconceivable	inconceivable	ADJ
ftr-332	832	53	that	that	SCONJ
ftr-332	832	54	he	he	PRON
ftr-332	832	55	did	do	AUX
ftr-332	832	56	not	not	PART
ftr-332	832	57	pay	pay	VERB
ftr-332	832	58	some	some	DET
ftr-332	832	59	expenses	expense	NOUN
ftr-332	832	60	operating	operate	VERB
ftr-332	832	61	the	the	DET
ftr-332	832	62	landscaping	landscaping	NOUN
ftr-332	832	63	business	business	NOUN
ftr-332	832	64	.	.	PUNCT
ftr-332	833	1	we	we	PRON
ftr-332	833	2	believe	believe	VERB
ftr-332	833	3	petitioner	petitioner	NOUN
ftr-332	833	4	had	have	VERB
ftr-332	833	5	to	to	PART
ftr-332	833	6	have	have	AUX
ftr-332	833	7	paid	pay	VERB
ftr-332	833	8	expenses	expense	NOUN
ftr-332	833	9	such	such	ADJ
ftr-332	833	10	as	as	ADP
ftr-332	833	11	for	for	ADP
ftr-332	833	12	the	the	DET
ftr-332	833	13	rental	rental	NOUN
ftr-332	833	14	of	of	ADP
ftr-332	833	15	machinery	machinery	NOUN
ftr-332	833	16	,	,	PUNCT
ftr-332	833	17	for	for	ADP
ftr-332	833	18	repairs	repair	NOUN
ftr-332	833	19	and	and	CCONJ
ftr-332	833	20	maintenance	maintenance	NOUN
ftr-332	833	21	of	of	ADP
ftr-332	833	22	his	his	PRON
ftr-332	833	23	equipment	equipment	NOUN
ftr-332	833	24	,	,	PUNCT
ftr-332	833	25	and	and	CCONJ
ftr-332	833	26	incidental	incidental	ADJ
ftr-332	833	27	expenses	expense	NOUN
ftr-332	833	28	such	such	ADJ
ftr-332	833	29	as	as	ADP
ftr-332	833	30	gas	gas	NOUN
ftr-332	833	31	for	for	ADP
ftr-332	833	32	lawnmowers	lawnmower	NOUN
ftr-332	833	33	and	and	CCONJ
ftr-332	833	34	related	relate	VERB
ftr-332	833	35	equipment.‖	equipment.‖	NOUN
ftr-332	833	36	the	the	DET
ftr-332	833	37	court	court	NOUN
ftr-332	833	38	thus	thus	ADV
ftr-332	833	39	allowed	allow	VERB
ftr-332	833	40	$	$	SYM
ftr-332	833	41	3,283	3,283	NUM
ftr-332	833	42	of	of	ADP
ftr-332	833	43	the	the	DET
ftr-332	833	44	approximately	approximately	ADV
ftr-332	833	45	$	$	SYM
ftr-332	833	46	36,000	36,000	NUM
ftr-332	833	47	claimed	claim	VERB
ftr-332	833	48	by	by	ADP
ftr-332	833	49	the	the	DET
ftr-332	833	50	taxpayer	taxpayer	NOUN
ftr-332	833	51	.	.	PUNCT
ftr-332	834	1	the	the	DET
ftr-332	834	2	court	court	NOUN
ftr-332	834	3	also	also	ADV
ftr-332	834	4	rejected	reject	VERB
ftr-332	834	5	the	the	DET
ftr-332	834	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	834	7	assertion	assertion	NOUN
ftr-332	834	8	the	the	DET
ftr-332	834	9	wage	wage	NOUN
ftr-332	834	10	income	income	NOUN
ftr-332	834	11	shown	show	VERB
ftr-332	834	12	on	on	ADP
ftr-332	834	13	his	his	PRON
ftr-332	834	14	1996	1996	NUM
ftr-332	834	15	return	return	NOUN
ftr-332	834	16	,	,	PUNCT
ftr-332	834	17	prepared	prepare	VERB
ftr-332	834	18	by	by	ADP
ftr-332	834	19	beverly	beverly	PROPN
ftr-332	834	20	a.	a.	PROPN
ftr-332	834	21	arrington	arrington	PROPN
ftr-332	834	22	,	,	PUNCT
ftr-332	834	23	was	be	AUX
ftr-332	834	24	fabricated	fabricate	VERB
ftr-332	834	25	by	by	ADP
ftr-332	834	26	her	she	PRON
ftr-332	834	27	,	,	PUNCT
ftr-332	834	28	and	and	CCONJ
ftr-332	834	29	imposed	impose	VERB
ftr-332	834	30	penalties	penalty	NOUN
ftr-332	834	31	under	under	ADP
ftr-332	834	32	§	§	PROPN
ftr-332	834	33	6651(a)(1	6651(a)(1	NUM
ftr-332	834	34	)	)	PUNCT
ftr-332	834	35	for	for	ADP
ftr-332	834	36	failure	failure	NOUN
ftr-332	834	37	to	to	PART
ftr-332	834	38	file	file	VERB
ftr-332	834	39	a	a	DET
ftr-332	834	40	timely	timely	ADJ
ftr-332	834	41	return	return	NOUN
ftr-332	834	42	and	and	CCONJ
ftr-332	834	43	§	§	PROPN
ftr-332	834	44	6662(a	6662(a	NOUN
ftr-332	834	45	)	)	PUNCT
ftr-332	834	46	accuracy	accuracy	NOUN
ftr-332	834	47	-	-	PUNCT
ftr-332	834	48	related	relate	VERB
ftr-332	834	49	penalties	penalty	NOUN
ftr-332	834	50	.	.	PUNCT
ftr-332	835	1	18	18	NUM
ftr-332	835	2	.	.	PUNCT
ftr-332	836	1	a	a	DET
ftr-332	836	2	partner	partner	NOUN
ftr-332	836	3	’s	’s	PART
ftr-332	836	4	unreimbursed	unreimburse	VERB
ftr-332	836	5	reimbursable	reimbursable	ADJ
ftr-332	836	6	expenses	expense	NOUN
ftr-332	836	7	incurred	incur	VERB
ftr-332	836	8	on	on	ADP
ftr-332	836	9	behalf	behalf	NOUN
ftr-332	836	10	of	of	ADP
ftr-332	836	11	the	the	DET
ftr-332	836	12	partnership	partnership	NOUN
ftr-332	836	13	are	be	AUX
ftr-332	836	14	not	not	PART
ftr-332	836	15	deductible	deductible	ADJ
ftr-332	836	16	on	on	ADP
ftr-332	836	17	his	his	PRON
ftr-332	836	18	own	own	ADJ
ftr-332	836	19	return	return	NOUN
ftr-332	836	20	.	.	PUNCT
ftr-332	837	1	mclauchlan	mclauchlan	PROPN
ftr-332	837	2	v.	v.	ADP
ftr-332	837	3	commissioner	commissioner	PROPN
ftr-332	837	4	,	,	PUNCT
ftr-332	837	5	t.c	t.c	PROPN
ftr-332	837	6	.	.	PROPN
ftr-332	837	7	memo	memo	NOUN
ftr-332	837	8	.	.	PUNCT
ftr-332	838	1	2011	2011	NUM
ftr-332	838	2	-	-	SYM
ftr-332	838	3	289	289	NUM
ftr-332	838	4	(	(	PUNCT
ftr-332	838	5	12/19/11	12/19/11	NUM
ftr-332	838	6	)	)	PUNCT
ftr-332	838	7	.	.	PUNCT
ftr-332	839	1	the	the	DET
ftr-332	839	2	taxpayer	taxpayer	NOUN
ftr-332	839	3	was	be	AUX
ftr-332	839	4	a	a	DET
ftr-332	839	5	partner	partner	NOUN
ftr-332	839	6	in	in	ADP
ftr-332	839	7	a	a	DET
ftr-332	839	8	law	law	NOUN
ftr-332	839	9	firm	firm	NOUN
ftr-332	839	10	and	and	CCONJ
ftr-332	839	11	he	he	PRON
ftr-332	839	12	paid	pay	VERB
ftr-332	839	13	various	various	ADJ
ftr-332	839	14	expenses	expense	NOUN
ftr-332	839	15	,	,	PUNCT
ftr-332	839	16	such	such	ADJ
ftr-332	839	17	as	as	ADP
ftr-332	839	18	advertising	advertising	NOUN
ftr-332	839	19	,	,	PUNCT
ftr-332	839	20	home	home	NOUN
ftr-332	839	21	office	office	NOUN
ftr-332	839	22	,	,	PUNCT
ftr-332	839	23	automobile	automobile	NOUN
ftr-332	839	24	,	,	PUNCT
ftr-332	839	25	travel	travel	NOUN
ftr-332	839	26	,	,	PUNCT
ftr-332	839	27	meals	meal	NOUN
ftr-332	839	28	,	,	PUNCT
ftr-332	839	29	entertainment	entertainment	NOUN
ftr-332	839	30	,	,	PUNCT
ftr-332	839	31	cell	cell	NOUN
ftr-332	839	32	phone	phone	NOUN
ftr-332	839	33	,	,	PUNCT
ftr-332	839	34	professional	professional	ADJ
ftr-332	839	35	organizations	organization	NOUN
ftr-332	839	36	,	,	PUNCT
ftr-332	839	37	continuing	continue	VERB
ftr-332	839	38	legal	legal	ADJ
ftr-332	839	39	education	education	NOUN
ftr-332	839	40	,	,	PUNCT
ftr-332	839	41	state	state	NOUN
ftr-332	839	42	bar	bar	NOUN
ftr-332	839	43	membership	membership	NOUN
ftr-332	839	44	,	,	PUNCT
ftr-332	839	45	supplies	supply	NOUN
ftr-332	839	46	,	,	PUNCT
ftr-332	839	47	interest	interest	NOUN
ftr-332	839	48	,	,	PUNCT
ftr-332	839	49	banking	banking	NOUN
ftr-332	839	50	fees	fee	NOUN
ftr-332	839	51	and	and	CCONJ
ftr-332	839	52	legal	legal	ADJ
ftr-332	839	53	support	support	NOUN
ftr-332	839	54	services	service	NOUN
ftr-332	839	55	in	in	ADP
ftr-332	839	56	connection	connection	NOUN
ftr-332	839	57	with	with	ADP
ftr-332	839	58	his	his	PRON
ftr-332	839	59	law	law	NOUN
ftr-332	839	60	practice	practice	NOUN
ftr-332	839	61	.	.	PUNCT
ftr-332	840	1	the	the	DET
ftr-332	840	2	partnership	partnership	NOUN
ftr-332	840	3	reimbursed	reimburse	VERB
ftr-332	840	4	him	he	PRON
ftr-332	840	5	for	for	ADP
ftr-332	840	6	over	over	ADP
ftr-332	840	7	$	$	SYM
ftr-332	840	8	60,000	60,000	NUM
ftr-332	840	9	of	of	ADP
ftr-332	840	10	the	the	DET
ftr-332	840	11	expenses	expense	NOUN
ftr-332	840	12	in	in	ADP
ftr-332	840	13	each	each	DET
ftr-332	840	14	year	year	NOUN
ftr-332	840	15	in	in	ADP
ftr-332	840	16	question	question	NOUN
ftr-332	840	17	,	,	PUNCT
ftr-332	840	18	but	but	CCONJ
ftr-332	840	19	he	he	PRON
ftr-332	840	20	claimed	claim	VERB
ftr-332	840	21	more	more	ADJ
ftr-332	840	22	than	than	ADP
ftr-332	840	23	$	$	SYM
ftr-332	840	24	100,000	100,000	NUM
ftr-332	840	25	of	of	ADP
ftr-332	840	26	additional	additional	ADJ
ftr-332	840	27	expense	expense	NOUN
ftr-332	840	28	on	on	ADP
ftr-332	840	29	schedule	schedule	NOUN
ftr-332	840	30	c	c	NOUN
ftr-332	840	31	in	in	ADP
ftr-332	840	32	each	each	DET
ftr-332	840	33	year	year	NOUN
ftr-332	840	34	.	.	PUNCT
ftr-332	841	1	the	the	DET
ftr-332	841	2	tax	tax	NOUN
ftr-332	841	3	court	court	NOUN
ftr-332	841	4	(	(	PUNCT
ftr-332	841	5	judge	judge	NOUN
ftr-332	841	6	kroupa	kroupa	NOUN
ftr-332	841	7	)	)	PUNCT
ftr-332	841	8	articulated	articulate	VERB
ftr-332	841	9	the	the	DET
ftr-332	841	10	principal	principal	ADJ
ftr-332	841	11	issue	issue	NOUN
ftr-332	841	12	as	as	ADP
ftr-332	841	13	whether	whether	SCONJ
ftr-332	841	14	a	a	DET
ftr-332	841	15	partner	partner	NOUN
ftr-332	841	16	can	can	AUX
ftr-332	841	17	deduct	deduct	VERB
ftr-332	841	18	unreimbursed	unreimbursed	ADJ
ftr-332	841	19	expenses	expense	NOUN
ftr-332	841	20	incurred	incur	VERB
ftr-332	841	21	in	in	ADP
ftr-332	841	22	furtherance	furtherance	NOUN
ftr-332	841	23	of	of	ADP
ftr-332	841	24	the	the	DET
ftr-332	841	25	partnership‘s	partnership‘s	PROPN
ftr-332	841	26	business	business	NOUN
ftr-332	841	27	.	.	PUNCT
ftr-332	842	1	she	she	PRON
ftr-332	842	2	then	then	ADV
ftr-332	842	3	articulated	articulate	VERB
ftr-332	842	4	the	the	DET
ftr-332	842	5	relevant	relevant	ADJ
ftr-332	842	6	legal	legal	ADJ
ftr-332	842	7	principle	principle	NOUN
ftr-332	842	8	as	as	ADP
ftr-332	842	9	prohibiting	prohibit	VERB
ftr-332	842	10	a	a	DET
ftr-332	842	11	partner	partner	NOUN
ftr-332	842	12	from	from	ADP
ftr-332	842	13	deducting	deduct	VERB
ftr-332	842	14	on	on	ADP
ftr-332	842	15	his	his	PRON
ftr-332	842	16	own	own	ADJ
ftr-332	842	17	return	return	NOUN
ftr-332	842	18	expenses	expense	NOUN
ftr-332	842	19	of	of	ADP
ftr-332	842	20	the	the	DET
ftr-332	842	21	partnership	partnership	NOUN
ftr-332	842	22	,	,	PUNCT
ftr-332	842	23	even	even	ADV
ftr-332	842	24	if	if	SCONJ
ftr-332	842	25	the	the	DET
ftr-332	842	26	expenses	expense	NOUN
ftr-332	842	27	were	be	AUX
ftr-332	842	28	incurred	incur	VERB
ftr-332	842	29	by	by	ADP
ftr-332	842	30	the	the	DET
ftr-332	842	31	partner	partner	NOUN
ftr-332	842	32	in	in	ADP
ftr-332	842	33	furtherance	furtherance	NOUN
ftr-332	842	34	of	of	ADP
ftr-332	842	35	partnership	partnership	NOUN
ftr-332	842	36	business	business	NOUN
ftr-332	842	37	,	,	PUNCT
ftr-332	842	38	unless	unless	SCONJ
ftr-332	842	39	there	there	PRON
ftr-332	842	40	is	be	VERB
ftr-332	842	41	an	an	DET
ftr-332	842	42	agreement	agreement	NOUN
ftr-332	842	43	among	among	ADP
ftr-332	842	44	partners	partner	NOUN
ftr-332	842	45	,	,	PUNCT
ftr-332	842	46	or	or	CCONJ
ftr-332	842	47	a	a	DET
ftr-332	842	48	routine	routine	ADJ
ftr-332	842	49	practice	practice	NOUN
ftr-332	842	50	equal	equal	ADJ
ftr-332	842	51	to	to	ADP
ftr-332	842	52	an	an	DET
ftr-332	842	53	agreement	agreement	NOUN
ftr-332	842	54	,	,	PUNCT
ftr-332	842	55	that	that	PRON
ftr-332	842	56	requires	require	VERB
ftr-332	842	57	a	a	DET
ftr-332	842	58	partner	partner	NOUN
ftr-332	842	59	to	to	PART
ftr-332	842	60	use	use	VERB
ftr-332	842	61	his	his	PRON
ftr-332	842	62	or	or	CCONJ
ftr-332	842	63	her	her	PRON
ftr-332	842	64	own	own	ADJ
ftr-332	842	65	funds	fund	NOUN
ftr-332	842	66	to	to	PART
ftr-332	842	67	pay	pay	VERB
ftr-332	842	68	a	a	DET
ftr-332	842	69	partnership	partnership	NOUN
ftr-332	842	70	expense	expense	NOUN
ftr-332	842	71	,	,	PUNCT
ftr-332	842	72	citing	cite	VERB
ftr-332	842	73	cropland	cropland	ADJ
ftr-332	842	74	chem	chem	NOUN
ftr-332	842	75	.	.	PUNCT
ftr-332	843	1	corp	corp	PROPN
ftr-332	843	2	.	.	PROPN
ftr-332	844	1	v.	v.	PROPN
ftr-332	844	2	commissioner	commissioner	PROPN
ftr-332	844	3	,	,	PUNCT
ftr-332	844	4	75	75	NUM
ftr-332	844	5	t.c	t.c	NOUN
ftr-332	844	6	.	.	PROPN
ftr-332	844	7	288	288	NUM
ftr-332	844	8	,	,	PUNCT
ftr-332	844	9	295	295	NUM
ftr-332	844	10	(	(	PUNCT
ftr-332	844	11	1980	1980	NUM
ftr-332	844	12	)	)	PUNCT
ftr-332	844	13	,	,	PUNCT
ftr-332	844	14	aff’d	aff’d	VERB
ftr-332	844	15	without	without	ADP
ftr-332	844	16	published	publish	VERB
ftr-332	844	17	opinion	opinion	NOUN
ftr-332	844	18	,	,	PUNCT
ftr-332	844	19	665	665	NUM
ftr-332	844	20	f.2d	f.2d	NUM
ftr-332	844	21	1050	1050	NUM
ftr-332	844	22	(	(	PUNCT
ftr-332	844	23	7th	7th	ADJ
ftr-332	844	24	cir	cir	NOUN
ftr-332	844	25	.	.	PUNCT
ftr-332	844	26	1981	1981	NUM
ftr-332	844	27	)	)	PUNCT
ftr-332	844	28	.	.	PUNCT
ftr-332	845	1	in	in	ADP
ftr-332	845	2	the	the	DET
ftr-332	845	3	instant	instant	ADJ
ftr-332	845	4	case	case	NOUN
ftr-332	845	5	,	,	PUNCT
ftr-332	845	6	the	the	DET
ftr-332	845	7	partnership	partnership	NOUN
ftr-332	845	8	agreement	agreement	NOUN
ftr-332	845	9	required	require	VERB
ftr-332	845	10	petitioner	petitioner	NOUN
ftr-332	845	11	to	to	PART
ftr-332	845	12	pay	pay	VERB
ftr-332	845	13	―indirect	―indirect	ADJ
ftr-332	845	14	partnership	partnership	NOUN
ftr-332	845	15	expenses‖	expenses‖	PROPN
ftr-332	845	16	that	that	PRON
ftr-332	845	17	were	be	AUX
ftr-332	845	18	220	220	NUM
ftr-332	845	19	florida	florida	PROPN
ftr-332	845	20	tax	tax	NOUN
ftr-332	845	21	review	review	NOUN
ftr-332	845	22	[	[	X
ftr-332	845	23	vol	vol	NOUN
ftr-332	845	24	.	.	PUNCT
ftr-332	846	1	12:5	12:5	NUM
ftr-332	846	2	unreimbursable	unreimbursable	ADJ
ftr-332	846	3	,	,	PUNCT
ftr-332	846	4	but	but	CCONJ
ftr-332	846	5	there	there	PRON
ftr-332	846	6	was	be	VERB
ftr-332	846	7	no	no	DET
ftr-332	846	8	routine	routine	ADJ
ftr-332	846	9	practice	practice	NOUN
ftr-332	846	10	that	that	PRON
ftr-332	846	11	required	require	VERB
ftr-332	846	12	petitioner	petitioner	NOUN
ftr-332	846	13	to	to	PART
ftr-332	846	14	pay	pay	VERB
ftr-332	846	15	any	any	DET
ftr-332	846	16	other	other	ADJ
ftr-332	846	17	partnership	partnership	NOUN
ftr-332	846	18	expenses	expense	NOUN
ftr-332	846	19	.	.	PUNCT
ftr-332	847	1	thus	thus	ADV
ftr-332	847	2	,	,	PUNCT
ftr-332	847	3	expenses	expense	NOUN
ftr-332	847	4	at	at	ADP
ftr-332	847	5	issue	issue	NOUN
ftr-332	847	6	were	be	AUX
ftr-332	847	7	deductible	deductible	ADJ
ftr-332	847	8	only	only	ADV
ftr-332	847	9	if	if	SCONJ
ftr-332	847	10	they	they	PRON
ftr-332	847	11	were	be	AUX
ftr-332	847	12	unreimbursable	unreimbursable	ADJ
ftr-332	847	13	indirect	indirect	ADJ
ftr-332	847	14	partnership	partnership	NOUN
ftr-332	847	15	expenses	expense	NOUN
ftr-332	847	16	that	that	PRON
ftr-332	847	17	were	be	AUX
ftr-332	847	18	actually	actually	ADV
ftr-332	847	19	incurred	incur	VERB
ftr-332	847	20	.	.	PUNCT
ftr-332	848	1	turning	turn	VERB
ftr-332	848	2	to	to	ADP
ftr-332	848	3	the	the	DET
ftr-332	848	4	facts	fact	NOUN
ftr-332	848	5	,	,	PUNCT
ftr-332	848	6	judge	judge	NOUN
ftr-332	848	7	kroupa	kroupa	PROPN
ftr-332	848	8	found	find	VERB
ftr-332	848	9	that	that	SCONJ
ftr-332	848	10	all	all	PRON
ftr-332	848	11	of	of	ADP
ftr-332	848	12	the	the	DET
ftr-332	848	13	claimed	claim	VERB
ftr-332	848	14	expenses	expense	NOUN
ftr-332	848	15	were	be	AUX
ftr-332	848	16	either	either	CCONJ
ftr-332	848	17	reimbursable	reimbursable	ADJ
ftr-332	848	18	under	under	ADP
ftr-332	848	19	the	the	DET
ftr-332	848	20	partnership	partnership	NOUN
ftr-332	848	21	agreement	agreement	NOUN
ftr-332	848	22	or	or	CCONJ
ftr-332	848	23	not	not	PART
ftr-332	848	24	properly	properly	ADV
ftr-332	848	25	substantiated	substantiate	VERB
ftr-332	848	26	.	.	PUNCT
ftr-332	849	1	accordingly	accordingly	ADV
ftr-332	849	2	,	,	PUNCT
ftr-332	849	3	all	all	PRON
ftr-332	849	4	of	of	ADP
ftr-332	849	5	the	the	DET
ftr-332	849	6	claimed	claim	VERB
ftr-332	849	7	deductions	deduction	NOUN
ftr-332	849	8	were	be	AUX
ftr-332	849	9	disallowed	disallow	VERB
ftr-332	849	10	and	and	CCONJ
ftr-332	849	11	§	§	PROPN
ftr-332	849	12	6662	6662	NUM
ftr-332	849	13	accuracy	accuracy	NOUN
ftr-332	849	14	related	relate	VERB
ftr-332	849	15	penalties	penalty	NOUN
ftr-332	849	16	were	be	AUX
ftr-332	849	17	upheld	uphold	VERB
ftr-332	849	18	.	.	PUNCT
ftr-332	850	1	19	19	NUM
ftr-332	850	2	.	.	PUNCT
ftr-332	851	1	the	the	DET
ftr-332	851	2	empire	empire	NOUN
ftr-332	851	3	strikes	strike	VERB
ftr-332	851	4	back	back	ADV
ftr-332	851	5	against	against	ADP
ftr-332	851	6	the	the	DET
ftr-332	851	7	―millennium	―millennium	ADV
ftr-332	851	8	plan.‖	plan.‖	NOUN
ftr-332	851	9	goyak	goyak	NOUN
ftr-332	851	10	v.	v.	PROPN
ftr-332	851	11	commissioner	commissioner	PROPN
ftr-332	851	12	,	,	PUNCT
ftr-332	851	13	t.c	t.c	PROPN
ftr-332	851	14	.	.	PROPN
ftr-332	851	15	memo	memo	NOUN
ftr-332	851	16	.	.	PUNCT
ftr-332	852	1	2012	2012	NUM
ftr-332	852	2	-	-	SYM
ftr-332	852	3	13	13	NUM
ftr-332	852	4	(	(	PUNCT
ftr-332	852	5	1/11/12	1/11/12	NUM
ftr-332	852	6	)	)	PUNCT
ftr-332	852	7	.	.	PUNCT
ftr-332	853	1	the	the	DET
ftr-332	853	2	individual	individual	ADJ
ftr-332	853	3	husband	husband	NOUN
ftr-332	853	4	and	and	CCONJ
ftr-332	853	5	wife	wife	NOUN
ftr-332	853	6	taxpayers	taxpayer	NOUN
ftr-332	853	7	‘	'	PUNCT
ftr-332	853	8	wholly	wholly	ADV
ftr-332	853	9	owned	own	VERB
ftr-332	853	10	corporation	corporation	NOUN
ftr-332	853	11	,	,	PUNCT
ftr-332	853	12	goyak	goyak	PROPN
ftr-332	853	13	&	&	CCONJ
ftr-332	853	14	associates	associates	PROPN
ftr-332	853	15	,	,	PUNCT
ftr-332	853	16	contributed	contribute	VERB
ftr-332	853	17	$	$	SYM
ftr-332	853	18	1.4	1.4	NUM
ftr-332	853	19	million	million	NUM
ftr-332	853	20	to	to	ADP
ftr-332	853	21	a	a	DET
ftr-332	853	22	purported	purport	VERB
ftr-332	853	23	§	§	PROPN
ftr-332	853	24	419a(f)(6	419a(f)(6	NUM
ftr-332	853	25	)	)	PUNCT
ftr-332	853	26	employee	employee	NOUN
ftr-332	853	27	welfare	welfare	NOUN
ftr-332	853	28	benefit	benefit	NOUN
ftr-332	853	29	plan	plan	NOUN
ftr-332	853	30	,	,	PUNCT
ftr-332	853	31	known	know	VERB
ftr-332	853	32	as	as	ADP
ftr-332	853	33	the	the	DET
ftr-332	853	34	―millennium	―millennium	PROPN
ftr-332	853	35	plan,‖	plan,‖	PROPN
ftr-332	853	36	of	of	ADP
ftr-332	853	37	which	which	PRON
ftr-332	853	38	the	the	DET
ftr-332	853	39	taxpayer	taxpayer	NOUN
ftr-332	853	40	husband	husband	NOUN
ftr-332	853	41	was	be	AUX
ftr-332	853	42	the	the	DET
ftr-332	853	43	sole	sole	ADJ
ftr-332	853	44	beneficiary	beneficiary	NOUN
ftr-332	853	45	with	with	ADP
ftr-332	853	46	respect	respect	NOUN
ftr-332	853	47	to	to	ADP
ftr-332	853	48	goyak	goyak	PROPN
ftr-332	853	49	&	&	CCONJ
ftr-332	853	50	associates	associates	PROPN
ftr-332	853	51	,	,	PUNCT
ftr-332	853	52	and	and	CCONJ
ftr-332	853	53	goyak	goyak	PROPN
ftr-332	853	54	&	&	CCONJ
ftr-332	853	55	associates	associates	PROPN
ftr-332	853	56	claimed	claim	VERB
ftr-332	853	57	a	a	DET
ftr-332	853	58	§	§	PROPN
ftr-332	853	59	162	162	NUM
ftr-332	853	60	deduction	deduction	NOUN
ftr-332	853	61	.	.	PUNCT
ftr-332	854	1	the	the	DET
ftr-332	854	2	tax	tax	NOUN
ftr-332	854	3	court	court	NOUN
ftr-332	854	4	(	(	PUNCT
ftr-332	854	5	judge	judge	NOUN
ftr-332	854	6	goeke	goeke	ADJ
ftr-332	854	7	)	)	PUNCT
ftr-332	854	8	held	hold	VERB
ftr-332	854	9	that	that	SCONJ
ftr-332	854	10	the	the	DET
ftr-332	854	11	amount	amount	NOUN
ftr-332	854	12	was	be	AUX
ftr-332	854	13	a	a	DET
ftr-332	854	14	constructive	constructive	ADJ
ftr-332	854	15	dividend	dividend	NOUN
ftr-332	854	16	to	to	ADP
ftr-332	854	17	mr	mr	PROPN
ftr-332	854	18	.	.	PROPN
ftr-332	854	19	goyak	goyak	PROPN
ftr-332	854	20	,	,	PUNCT
ftr-332	854	21	rather	rather	ADV
ftr-332	854	22	than	than	ADP
ftr-332	854	23	a	a	DET
ftr-332	854	24	deductible	deductible	ADJ
ftr-332	854	25	ordinary	ordinary	ADJ
ftr-332	854	26	and	and	CCONJ
ftr-332	854	27	necessary	necessary	ADJ
ftr-332	854	28	business	business	NOUN
ftr-332	854	29	expense	expense	NOUN
ftr-332	854	30	.	.	PUNCT
ftr-332	855	1	the	the	DET
ftr-332	855	2	covered	covered	ADJ
ftr-332	855	3	employee	employee	NOUN
ftr-332	855	4	,	,	PUNCT
ftr-332	855	5	i.e.	i.e.	X
ftr-332	855	6	,	,	PUNCT
ftr-332	855	7	mr	mr	PROPN
ftr-332	855	8	.	.	PROPN
ftr-332	855	9	goyak	goyak	PROPN
ftr-332	855	10	,	,	PUNCT
ftr-332	855	11	in	in	ADP
ftr-332	855	12	the	the	DET
ftr-332	855	13	plan	plan	NOUN
ftr-332	855	14	was	be	AUX
ftr-332	855	15	able	able	ADJ
ftr-332	855	16	to	to	PART
ftr-332	855	17	(	(	PUNCT
ftr-332	855	18	1	1	X
ftr-332	855	19	)	)	PUNCT
ftr-332	855	20	freely	freely	ADV
ftr-332	855	21	void	void	VERB
ftr-332	855	22	his	his	PRON
ftr-332	855	23	participation	participation	NOUN
ftr-332	855	24	in	in	ADP
ftr-332	855	25	the	the	DET
ftr-332	855	26	plan	plan	NOUN
ftr-332	855	27	and	and	CCONJ
ftr-332	855	28	have	have	VERB
ftr-332	855	29	the	the	DET
ftr-332	855	30	life	life	NOUN
ftr-332	855	31	insurance	insurance	NOUN
ftr-332	855	32	policy	policy	NOUN
ftr-332	855	33	maintained	maintain	VERB
ftr-332	855	34	by	by	ADP
ftr-332	855	35	the	the	DET
ftr-332	855	36	plan	plan	NOUN
ftr-332	855	37	distributed	distribute	VERB
ftr-332	855	38	to	to	ADP
ftr-332	855	39	him	he	PRON
ftr-332	855	40	,	,	PUNCT
ftr-332	855	41	or	or	CCONJ
ftr-332	855	42	(	(	PUNCT
ftr-332	855	43	2	2	X
ftr-332	855	44	)	)	PUNCT
ftr-332	855	45	receive	receive	VERB
ftr-332	855	46	life	life	NOUN
ftr-332	855	47	benefits	benefit	NOUN
ftr-332	855	48	at	at	ADP
ftr-332	855	49	a	a	DET
ftr-332	855	50	time	time	NOUN
ftr-332	855	51	of	of	ADP
ftr-332	855	52	his	his	PRON
ftr-332	855	53	choosing	choosing	NOUN
ftr-332	855	54	by	by	ADP
ftr-332	855	55	―timing‖	―timing‖	ADV
ftr-332	855	56	a	a	DET
ftr-332	855	57	severance	severance	NOUN
ftr-332	855	58	event	event	NOUN
ftr-332	855	59	.	.	PUNCT
ftr-332	856	1	a	a	DET
ftr-332	856	2	20	20	NUM
ftr-332	856	3	percent	percent	NOUN
ftr-332	856	4	§	§	PROPN
ftr-332	856	5	6662	6662	NUM
ftr-332	856	6	accuracy	accuracy	NOUN
ftr-332	856	7	-	-	PUNCT
ftr-332	856	8	related	relate	VERB
ftr-332	856	9	penalty	penalty	NOUN
ftr-332	856	10	was	be	AUX
ftr-332	856	11	upheld	uphold	VERB
ftr-332	856	12	.	.	PUNCT
ftr-332	857	1	20	20	NUM
ftr-332	857	2	.	.	PUNCT
ftr-332	858	1	reimbursement	reimbursement	NOUN
ftr-332	858	2	insurance	insurance	NOUN
ftr-332	858	3	is	be	AUX
ftr-332	858	4	really	really	ADV
ftr-332	858	5	a	a	DET
ftr-332	858	6	deposit	deposit	NOUN
ftr-332	858	7	.	.	PUNCT
ftr-332	859	1	f.w	f.w	PROPN
ftr-332	859	2	.	.	PROPN
ftr-332	859	3	services	services	PROPN
ftr-332	859	4	,	,	PUNCT
ftr-332	859	5	inc	inc	PROPN
ftr-332	859	6	.	.	PROPN
ftr-332	860	1	v.	v.	PROPN
ftr-332	860	2	commissioner	commissioner	PROPN
ftr-332	860	3	,	,	PUNCT
ftr-332	860	4	109	109	NUM
ftr-332	860	5	a.f.t.r	a.f.t.r	PROPN
ftr-332	860	6	.	.	PUNCT
ftr-332	861	1	2d	2d	NOUN
ftr-332	861	2	2012	2012	NUM
ftr-332	861	3	-	-	SYM
ftr-332	861	4	676	676	NUM
ftr-332	861	5	(	(	PUNCT
ftr-332	861	6	5th	5th	ADJ
ftr-332	861	7	.	.	PUNCT
ftr-332	861	8	cir	cir	NOUN
ftr-332	861	9	.	.	PUNCT
ftr-332	862	1	1/25/12	1/25/12	NUM
ftr-332	862	2	)	)	PUNCT
ftr-332	862	3	.	.	PUNCT
ftr-332	863	1	the	the	DET
ftr-332	863	2	taxpayer	taxpayer	NOUN
ftr-332	863	3	,	,	PUNCT
ftr-332	863	4	a	a	DET
ftr-332	863	5	temporary	temporary	ADJ
ftr-332	863	6	personnel	personnel	NOUN
ftr-332	863	7	agency	agency	NOUN
ftr-332	863	8	,	,	PUNCT
ftr-332	863	9	purchased	purchase	VERB
ftr-332	863	10	insurance	insurance	NOUN
ftr-332	863	11	policies	policy	NOUN
ftr-332	863	12	to	to	PART
ftr-332	863	13	cover	cover	VERB
ftr-332	863	14	workers	worker	NOUN
ftr-332	863	15	compensation	compensation	NOUN
ftr-332	863	16	and	and	CCONJ
ftr-332	863	17	employer‘s	employer‘s	PROPN
ftr-332	863	18	liability	liability	NOUN
ftr-332	863	19	.	.	PUNCT
ftr-332	864	1	the	the	DET
ftr-332	864	2	policies	policy	NOUN
ftr-332	864	3	required	require	VERB
ftr-332	864	4	the	the	DET
ftr-332	864	5	taxpayer	taxpayer	NOUN
ftr-332	864	6	to	to	PART
ftr-332	864	7	reimburse	reimburse	VERB
ftr-332	864	8	the	the	DET
ftr-332	864	9	insurer	insurer	NOUN
ftr-332	864	10	up	up	ADP
ftr-332	864	11	to	to	PART
ftr-332	864	12	$	$	SYM
ftr-332	864	13	500,000	500,000	NUM
ftr-332	864	14	for	for	ADP
ftr-332	864	15	each	each	DET
ftr-332	864	16	claim	claim	NOUN
ftr-332	864	17	.	.	PUNCT
ftr-332	865	1	to	to	PART
ftr-332	865	2	provide	provide	VERB
ftr-332	865	3	evidence	evidence	NOUN
ftr-332	865	4	of	of	ADP
ftr-332	865	5	financial	financial	ADJ
ftr-332	865	6	responsibility	responsibility	NOUN
ftr-332	865	7	to	to	ADP
ftr-332	865	8	the	the	DET
ftr-332	865	9	insurer	insurer	NOUN
ftr-332	865	10	,	,	PUNCT
ftr-332	865	11	the	the	DET
ftr-332	865	12	taxpayer	taxpayer	NOUN
ftr-332	865	13	entered	enter	VERB
ftr-332	865	14	into	into	ADP
ftr-332	865	15	a	a	DET
ftr-332	865	16	second	second	ADJ
ftr-332	865	17	―insurance‖	―insurance‖	PROPN
ftr-332	865	18	contract	contract	NOUN
ftr-332	865	19	to	to	PART
ftr-332	865	20	cover	cover	VERB
ftr-332	865	21	the	the	DET
ftr-332	865	22	reimbursement	reimbursement	NOUN
ftr-332	865	23	obligation	obligation	NOUN
ftr-332	865	24	.	.	PUNCT
ftr-332	866	1	the	the	DET
ftr-332	866	2	second	second	ADJ
ftr-332	866	3	contract	contract	NOUN
ftr-332	866	4	provided	provide	VERB
ftr-332	866	5	for	for	ADP
ftr-332	866	6	an	an	DET
ftr-332	866	7	estimated	estimate	VERB
ftr-332	866	8	premium	premium	NOUN
ftr-332	866	9	of	of	ADP
ftr-332	866	10	$	$	SYM
ftr-332	866	11	3.9	3.9	NUM
ftr-332	866	12	million	million	NUM
ftr-332	866	13	.	.	PUNCT
ftr-332	867	1	the	the	DET
ftr-332	867	2	actual	actual	ADJ
ftr-332	867	3	premium	premium	NOUN
ftr-332	867	4	would	would	AUX
ftr-332	867	5	be	be	AUX
ftr-332	867	6	determined	determine	VERB
ftr-332	867	7	at	at	ADP
ftr-332	867	8	the	the	DET
ftr-332	867	9	end	end	NOUN
ftr-332	867	10	of	of	ADP
ftr-332	867	11	the	the	DET
ftr-332	867	12	policy	policy	NOUN
ftr-332	867	13	year	year	NOUN
ftr-332	867	14	and	and	CCONJ
ftr-332	867	15	provided	provide	VERB
ftr-332	867	16	for	for	ADP
ftr-332	867	17	an	an	DET
ftr-332	867	18	increase	increase	NOUN
ftr-332	867	19	or	or	CCONJ
ftr-332	867	20	decrease	decrease	NOUN
ftr-332	867	21	in	in	ADP
ftr-332	867	22	the	the	DET
ftr-332	867	23	amount	amount	NOUN
ftr-332	867	24	owed	owe	VERB
ftr-332	867	25	depending	depend	VERB
ftr-332	867	26	upon	upon	SCONJ
ftr-332	867	27	experience	experience	NOUN
ftr-332	867	28	.	.	PUNCT
ftr-332	868	1	the	the	DET
ftr-332	868	2	taxpayer	taxpayer	NOUN
ftr-332	868	3	claimed	claim	VERB
ftr-332	868	4	a	a	DET
ftr-332	868	5	§	§	PROPN
ftr-332	868	6	162	162	NUM
ftr-332	868	7	deduction	deduction	NOUN
ftr-332	868	8	for	for	ADP
ftr-332	868	9	the	the	DET
ftr-332	868	10	full	full	ADJ
ftr-332	868	11	premium	premium	NOUN
ftr-332	868	12	.	.	PUNCT
ftr-332	869	1	upholding	uphold	VERB
ftr-332	869	2	the	the	DET
ftr-332	869	3	tax	tax	NOUN
ftr-332	869	4	court	court	NOUN
ftr-332	869	5	,	,	PUNCT
ftr-332	869	6	the	the	DET
ftr-332	869	7	circuit	circuit	NOUN
ftr-332	869	8	court	court	NOUN
ftr-332	869	9	agreed	agree	VERB
ftr-332	869	10	with	with	ADP
ftr-332	869	11	the	the	DET
ftr-332	869	12	irs	irs	PROPN
ftr-332	869	13	position	position	NOUN
ftr-332	869	14	that	that	SCONJ
ftr-332	869	15	the	the	DET
ftr-332	869	16	premium	premium	NOUN
ftr-332	869	17	paid	pay	VERB
ftr-332	869	18	was	be	AUX
ftr-332	869	19	a	a	DET
ftr-332	869	20	non	non	ADJ
ftr-332	869	21	-	-	ADJ
ftr-332	869	22	deductible	deductible	ADJ
ftr-332	869	23	deposit	deposit	NOUN
ftr-332	869	24	on	on	ADP
ftr-332	869	25	the	the	DET
ftr-332	869	26	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	869	27	potential	potential	ADJ
ftr-332	869	28	reimbursement	reimbursement	NOUN
ftr-332	869	29	liability	liability	NOUN
ftr-332	869	30	under	under	ADP
ftr-332	869	31	the	the	DET
ftr-332	869	32	first	first	ADJ
ftr-332	869	33	policy	policy	NOUN
ftr-332	869	34	.	.	PUNCT
ftr-332	870	1	the	the	DET
ftr-332	870	2	court	court	NOUN
ftr-332	870	3	added	add	VERB
ftr-332	870	4	that	that	SCONJ
ftr-332	870	5	funds	fund	NOUN
ftr-332	870	6	set	set	VERB
ftr-332	870	7	aside	aside	ADV
ftr-332	870	8	for	for	ADP
ftr-332	870	9	future	future	ADJ
ftr-332	870	10	reimbursement	reimbursement	NOUN
ftr-332	870	11	did	do	AUX
ftr-332	870	12	not	not	PART
ftr-332	870	13	constitute	constitute	VERB
ftr-332	870	14	insurance	insurance	NOUN
ftr-332	870	15	as	as	SCONJ
ftr-332	870	16	there	there	PRON
ftr-332	870	17	was	be	VERB
ftr-332	870	18	no	no	DET
ftr-332	870	19	shift	shift	NOUN
ftr-332	870	20	in	in	ADP
ftr-332	870	21	the	the	DET
ftr-332	870	22	risk	risk	NOUN
ftr-332	870	23	of	of	ADP
ftr-332	870	24	loss	loss	NOUN
ftr-332	870	25	.	.	PUNCT
ftr-332	871	1	e.	e.	PROPN
ftr-332	871	2	depreciation	depreciation	PROPN
ftr-332	871	3	&	&	CCONJ
ftr-332	871	4	amortization	amortization	PROPN
ftr-332	871	5	1	1	NUM
ftr-332	871	6	.	.	PUNCT
ftr-332	872	1	section	section	NOUN
ftr-332	872	2	179	179	NUM
ftr-332	872	3	limits	limit	NOUN
ftr-332	872	4	are	be	AUX
ftr-332	872	5	extended	extend	VERB
ftr-332	872	6	again	again	ADV
ftr-332	872	7	–	–	PUNCT
ftr-332	872	8	is	be	AUX
ftr-332	872	9	this	this	PRON
ftr-332	872	10	becoming	become	VERB
ftr-332	872	11	permanent	permanent	ADJ
ftr-332	872	12	like	like	ADP
ftr-332	872	13	research	research	NOUN
ftr-332	872	14	credits	credit	NOUN
ftr-332	872	15	?	?	PUNCT
ftr-332	873	1	the	the	DET
ftr-332	873	2	compromise	compromise	NOUN
ftr-332	873	3	tax	tax	NOUN
ftr-332	873	4	relief	relief	NOUN
ftr-332	873	5	2012	2012	NUM
ftr-332	873	6	]	]	PUNCT
ftr-332	873	7	recent	recent	ADJ
ftr-332	873	8	developments	development	NOUN
ftr-332	873	9	in	in	ADP
ftr-332	873	10	federal	federal	ADJ
ftr-332	873	11	income	income	NOUN
ftr-332	873	12	taxation	taxation	NOUN
ftr-332	873	13	221	221	NUM
ftr-332	873	14	act	act	NOUN
ftr-332	873	15	of	of	ADP
ftr-332	873	16	2010	2010	NUM
ftr-332	873	17	,	,	PUNCT
ftr-332	873	18	§	§	PROPN
ftr-332	873	19	402	402	NUM
ftr-332	873	20	,	,	PUNCT
ftr-332	873	21	provides	provide	VERB
ftr-332	873	22	for	for	ADP
ftr-332	873	23	code	code	NOUN
ftr-332	873	24	§	§	PROPN
ftr-332	873	25	179	179	NUM
ftr-332	873	26	first	first	ADJ
ftr-332	873	27	year	year	NOUN
ftr-332	873	28	expensing	expense	VERB
ftr-332	873	29	for	for	ADP
ftr-332	873	30	tax	tax	NOUN
ftr-332	873	31	years	year	NOUN
ftr-332	873	32	beginning	begin	VERB
ftr-332	873	33	in	in	ADP
ftr-332	873	34	2012	2012	NUM
ftr-332	873	35	in	in	ADP
ftr-332	873	36	an	an	DET
ftr-332	873	37	amount	amount	NOUN
ftr-332	873	38	not	not	PART
ftr-332	873	39	to	to	PART
ftr-332	873	40	exceed	exceed	VERB
ftr-332	873	41	$	$	SYM
ftr-332	873	42	125,000	125,000	NUM
ftr-332	873	43	with	with	ADP
ftr-332	873	44	a	a	DET
ftr-332	873	45	phaseout	phaseout	NOUN
ftr-332	873	46	amount	amount	NOUN
ftr-332	873	47	beginning	begin	VERB
ftr-332	873	48	at	at	ADP
ftr-332	873	49	$	$	SYM
ftr-332	873	50	500,000	500,000	NUM
ftr-332	873	51	.	.	PUNCT
ftr-332	874	1	for	for	ADP
ftr-332	874	2	tax	tax	NOUN
ftr-332	874	3	years	year	NOUN
ftr-332	874	4	beginning	begin	VERB
ftr-332	874	5	after	after	ADP
ftr-332	874	6	2012	2012	NUM
ftr-332	874	7	the	the	DET
ftr-332	874	8	maximum	maximum	ADJ
ftr-332	874	9	deduction	deduction	NOUN
ftr-332	874	10	drops	drop	VERB
ftr-332	874	11	to	to	ADP
ftr-332	874	12	$	$	SYM
ftr-332	874	13	25,000	25,000	NUM
ftr-332	874	14	with	with	ADP
ftr-332	874	15	the	the	DET
ftr-332	874	16	phase	phase	NOUN
ftr-332	874	17	-	-	PUNCT
ftr-332	874	18	out	out	NOUN
ftr-332	874	19	beginning	begin	VERB
ftr-332	874	20	at	at	ADP
ftr-332	874	21	$	$	SYM
ftr-332	874	22	200,000	200,000	NUM
ftr-332	874	23	(	(	PUNCT
ftr-332	874	24	at	at	ADP
ftr-332	874	25	least	least	ADJ
ftr-332	874	26	until	until	SCONJ
ftr-332	874	27	the	the	DET
ftr-332	874	28	business	business	NOUN
ftr-332	874	29	community	community	NOUN
ftr-332	874	30	makes	make	VERB
ftr-332	874	31	sufficient	sufficient	ADJ
ftr-332	874	32	campaign	campaign	NOUN
ftr-332	874	33	contributions	contribution	NOUN
ftr-332	874	34	to	to	PART
ftr-332	874	35	extend	extend	VERB
ftr-332	874	36	the	the	DET
ftr-332	874	37	higher	high	ADJ
ftr-332	874	38	numbers	number	NOUN
ftr-332	874	39	into	into	ADP
ftr-332	874	40	later	later	ADJ
ftr-332	874	41	years	year	NOUN
ftr-332	874	42	)	)	PUNCT
ftr-332	874	43	.	.	PUNCT
ftr-332	875	1	a.	a.	NOUN
ftr-332	876	1	the	the	DET
ftr-332	876	2	sunny	sunny	ADJ
ftr-332	876	3	side	side	NOUN
ftr-332	876	4	of	of	ADP
ftr-332	876	5	inflation	inflation	NOUN
ftr-332	876	6	.	.	PUNCT
ftr-332	877	1	rev	rev	PROPN
ftr-332	877	2	.	.	PROPN
ftr-332	877	3	proc	proc	PROPN
ftr-332	877	4	.	.	PUNCT
ftr-332	878	1	2011	2011	NUM
ftr-332	878	2	-	-	SYM
ftr-332	878	3	52	52	NUM
ftr-332	878	4	,	,	PUNCT
ftr-332	878	5	2011	2011	NUM
ftr-332	878	6	-	-	SYM
ftr-332	878	7	45	45	NUM
ftr-332	878	8	i.r.b	i.r.b	NOUN
ftr-332	878	9	.	.	PUNCT
ftr-332	879	1	701	701	NUM
ftr-332	879	2	,	,	PUNCT
ftr-332	879	3	§	§	PROPN
ftr-332	879	4	3.20	3.20	NUM
ftr-332	879	5	(	(	PUNCT
ftr-332	879	6	11/7/11	11/7/11	NUM
ftr-332	879	7	)	)	PUNCT
ftr-332	879	8	.	.	PUNCT
ftr-332	880	1	as	as	SCONJ
ftr-332	880	2	adjusted	adjust	VERB
ftr-332	880	3	for	for	ADP
ftr-332	880	4	inflation	inflation	NOUN
ftr-332	880	5	as	as	SCONJ
ftr-332	880	6	provided	provide	VERB
ftr-332	880	7	in	in	ADP
ftr-332	880	8	§	§	PROPN
ftr-332	880	9	179(b)(6	179(b)(6	NUM
ftr-332	880	10	)	)	PUNCT
ftr-332	880	11	,	,	PUNCT
ftr-332	880	12	the	the	DET
ftr-332	880	13	2012	2012	NUM
ftr-332	880	14	ceiling	ceiling	NOUN
ftr-332	880	15	for	for	ADP
ftr-332	880	16	expensing	expense	VERB
ftr-332	880	17	machinery	machinery	NOUN
ftr-332	880	18	and	and	CCONJ
ftr-332	880	19	equipment	equipment	NOUN
ftr-332	880	20	and	and	CCONJ
ftr-332	880	21	certain	certain	ADJ
ftr-332	880	22	other	other	ADJ
ftr-332	880	23	§	§	PROPN
ftr-332	880	24	1231	1231	NUM
ftr-332	880	25	property	property	NOUN
ftr-332	880	26	)	)	PUNCT
ftr-332	880	27	is	be	AUX
ftr-332	880	28	$	$	SYM
ftr-332	880	29	139,000	139,000	NUM
ftr-332	880	30	,	,	PUNCT
ftr-332	880	31	and	and	CCONJ
ftr-332	880	32	the	the	DET
ftr-332	880	33	phase	phase	NOUN
ftr-332	880	34	-	-	PUNCT
ftr-332	880	35	out	out	ADP
ftr-332	880	36	threshold	threshold	NOUN
ftr-332	880	37	is	be	AUX
ftr-332	880	38	$	$	SYM
ftr-332	880	39	560,000	560,000	NUM
ftr-332	880	40	.	.	PUNCT
ftr-332	881	1	b.	b.	PROPN
ftr-332	881	2	section	section	PROPN
ftr-332	881	3	179	179	NUM
ftr-332	881	4	is	be	AUX
ftr-332	881	5	applied	apply	VERB
ftr-332	881	6	to	to	ADP
ftr-332	881	7	computer	computer	NOUN
ftr-332	881	8	software	software	NOUN
ftr-332	881	9	for	for	ADP
ftr-332	881	10	another	another	DET
ftr-332	881	11	year	year	NOUN
ftr-332	881	12	.	.	PUNCT
ftr-332	882	1	the	the	DET
ftr-332	882	2	compromise	compromise	NOUN
ftr-332	882	3	tax	tax	NOUN
ftr-332	882	4	relief	relief	NOUN
ftr-332	882	5	act	act	NOUN
ftr-332	882	6	of	of	ADP
ftr-332	882	7	2010	2010	NUM
ftr-332	882	8	,	,	PUNCT
ftr-332	882	9	§	§	PROPN
ftr-332	882	10	402	402	NUM
ftr-332	882	11	,	,	PUNCT
ftr-332	882	12	extends	extend	VERB
ftr-332	882	13	eligibility	eligibility	NOUN
ftr-332	882	14	as	as	ADP
ftr-332	882	15	qualified	qualified	ADJ
ftr-332	882	16	code	code	NOUN
ftr-332	882	17	§	§	PROPN
ftr-332	882	18	179	179	NUM
ftr-332	882	19	property	property	NOUN
ftr-332	882	20	to	to	ADP
ftr-332	882	21	off	off	ADP
ftr-332	882	22	-	-	PUNCT
ftr-332	882	23	the	the	DET
ftr-332	882	24	-	-	PUNCT
ftr-332	882	25	shelf	shelf	NOUN
ftr-332	882	26	computer	computer	NOUN
ftr-332	882	27	software	software	NOUN
ftr-332	882	28	placed	place	VERB
ftr-332	882	29	in	in	ADP
ftr-332	882	30	service	service	NOUN
ftr-332	882	31	before	before	ADP
ftr-332	882	32	2013	2013	NUM
ftr-332	882	33	.	.	PUNCT
ftr-332	883	1	2	2	NUM
ftr-332	883	2	.	.	X
ftr-332	883	3	that	that	PRON
ftr-332	883	4	light	light	ADJ
ftr-332	883	5	-	-	PUNCT
ftr-332	883	6	weight	weight	NOUN
ftr-332	883	7	crossover	crossover	NOUN
ftr-332	883	8	suv	suv	PROPN
ftr-332	883	9	might	might	AUX
ftr-332	883	10	get	get	AUX
ftr-332	883	11	caught	catch	VERB
ftr-332	883	12	by	by	ADP
ftr-332	883	13	§	§	PROPN
ftr-332	883	14	280f	280f	PROPN
ftr-332	883	15	,	,	PUNCT
ftr-332	883	16	but	but	CCONJ
ftr-332	883	17	that	that	SCONJ
ftr-332	883	18	ridiculously	ridiculously	ADV
ftr-332	883	19	expensive	expensive	ADJ
ftr-332	883	20	heavyweight	heavyweight	PROPN
ftr-332	883	21	suv	suv	PROPN
ftr-332	883	22	is	be	AUX
ftr-332	883	23	fully	fully	ADV
ftr-332	883	24	deductible	deductible	ADJ
ftr-332	883	25	under	under	ADP
ftr-332	883	26	§	§	PROPN
ftr-332	883	27	168(k	168(k	PROPN
ftr-332	883	28	)	)	PUNCT
ftr-332	883	29	.	.	PUNCT
ftr-332	884	1	rev	rev	PROPN
ftr-332	884	2	.	.	PROPN
ftr-332	884	3	proc	proc	PROPN
ftr-332	884	4	.	.	PUNCT
ftr-332	885	1	2011	2011	NUM
ftr-332	885	2	-	-	SYM
ftr-332	885	3	21	21	NUM
ftr-332	885	4	,	,	PUNCT
ftr-332	885	5	2011	2011	NUM
ftr-332	885	6	-	-	SYM
ftr-332	885	7	12	12	NUM
ftr-332	885	8	i.r.b	i.r.b	NOUN
ftr-332	885	9	.	.	PUNCT
ftr-332	886	1	560	560	NUM
ftr-332	886	2	(	(	PUNCT
ftr-332	886	3	3/18/11	3/18/11	NUM
ftr-332	886	4	)	)	PUNCT
ftr-332	886	5	,	,	PUNCT
ftr-332	886	6	amplifying	amplify	VERB
ftr-332	886	7	and	and	CCONJ
ftr-332	886	8	modifying	modify	VERB
ftr-332	886	9	rev	rev	PROPN
ftr-332	886	10	.	.	PROPN
ftr-332	886	11	proc	proc	PROPN
ftr-332	886	12	.	.	PUNCT
ftr-332	887	1	2010	2010	NUM
ftr-332	887	2	-	-	SYM
ftr-332	887	3	18	18	NUM
ftr-332	887	4	,	,	PUNCT
ftr-332	887	5	1010	1010	NUM
ftr-332	887	6	-	-	SYM
ftr-332	887	7	9	9	NUM
ftr-332	887	8	i.r.b	i.r.b	NOUN
ftr-332	887	9	.	.	PUNCT
ftr-332	888	1	427	427	NUM
ftr-332	888	2	.	.	PUNCT
ftr-332	889	1	for	for	ADP
ftr-332	889	2	automobiles	automobile	NOUN
ftr-332	889	3	placed	place	VERB
ftr-332	889	4	in	in	ADP
ftr-332	889	5	service	service	NOUN
ftr-332	889	6	in	in	ADP
ftr-332	889	7	2011	2011	NUM
ftr-332	889	8	that	that	PRON
ftr-332	889	9	qualify	qualify	VERB
ftr-332	889	10	as	as	ADP
ftr-332	889	11	§	§	PROPN
ftr-332	889	12	168(k	168(k	NUM
ftr-332	889	13	)	)	PUNCT
ftr-332	889	14	property	property	NOUN
ftr-332	889	15	,	,	PUNCT
ftr-332	889	16	the	the	DET
ftr-332	889	17	§	§	PROPN
ftr-332	889	18	280f	280f	NOUN
ftr-332	889	19	ceilings	ceiling	NOUN
ftr-332	889	20	on	on	ADP
ftr-332	889	21	depreciation	depreciation	NOUN
ftr-332	889	22	deductions	deduction	NOUN
ftr-332	889	23	are	be	AUX
ftr-332	889	24	$	$	SYM
ftr-332	889	25	11,060	11,060	NUM
ftr-332	889	26	for	for	ADP
ftr-332	889	27	the	the	DET
ftr-332	889	28	first	first	ADJ
ftr-332	889	29	year	year	NOUN
ftr-332	889	30	,	,	PUNCT
ftr-332	889	31	$	$	SYM
ftr-332	889	32	4,900	4,900	NUM
ftr-332	889	33	for	for	ADP
ftr-332	889	34	the	the	DET
ftr-332	889	35	second	second	ADJ
ftr-332	889	36	year	year	NOUN
ftr-332	889	37	,	,	PUNCT
ftr-332	889	38	$	$	SYM
ftr-332	889	39	2,950	2,950	NUM
ftr-332	889	40	for	for	ADP
ftr-332	889	41	the	the	DET
ftr-332	889	42	third	third	ADJ
ftr-332	889	43	year	year	NOUN
ftr-332	889	44	,	,	PUNCT
ftr-332	889	45	and	and	CCONJ
ftr-332	889	46	$	$	SYM
ftr-332	889	47	1,775	1,775	NUM
ftr-332	889	48	for	for	ADP
ftr-332	889	49	each	each	DET
ftr-332	889	50	succeeding	succeed	VERB
ftr-332	889	51	year	year	NOUN
ftr-332	889	52	.	.	PUNCT
ftr-332	890	1	for	for	ADP
ftr-332	890	2	light	light	ADJ
ftr-332	890	3	trucks	truck	NOUN
ftr-332	890	4	or	or	CCONJ
ftr-332	890	5	vans	van	NOUN
ftr-332	890	6	placed	place	VERB
ftr-332	890	7	in	in	ADP
ftr-332	890	8	service	service	NOUN
ftr-332	890	9	in	in	ADP
ftr-332	890	10	2011	2011	NUM
ftr-332	890	11	that	that	PRON
ftr-332	890	12	qualify	qualify	VERB
ftr-332	890	13	as	as	ADP
ftr-332	890	14	§	§	PROPN
ftr-332	890	15	168(k	168(k	NUM
ftr-332	890	16	)	)	PUNCT
ftr-332	890	17	property	property	NOUN
ftr-332	890	18	,	,	PUNCT
ftr-332	890	19	the	the	DET
ftr-332	890	20	limits	limit	NOUN
ftr-332	890	21	are	be	AUX
ftr-332	890	22	$	$	SYM
ftr-332	890	23	11,260	11,260	NUM
ftr-332	890	24	for	for	ADP
ftr-332	890	25	the	the	DET
ftr-332	890	26	first	first	ADJ
ftr-332	890	27	year	year	NOUN
ftr-332	890	28	,	,	PUNCT
ftr-332	890	29	$	$	SYM
ftr-332	890	30	5,200	5,200	NUM
ftr-332	890	31	for	for	ADP
ftr-332	890	32	the	the	DET
ftr-332	890	33	second	second	ADJ
ftr-332	890	34	year	year	NOUN
ftr-332	890	35	,	,	PUNCT
ftr-332	890	36	$	$	SYM
ftr-332	890	37	3,150	3,150	NUM
ftr-332	890	38	for	for	ADP
ftr-332	890	39	the	the	DET
ftr-332	890	40	third	third	ADJ
ftr-332	890	41	year	year	NOUN
ftr-332	890	42	,	,	PUNCT
ftr-332	890	43	and	and	CCONJ
ftr-332	890	44	$	$	SYM
ftr-332	890	45	1,875	1,875	NUM
ftr-332	890	46	for	for	ADP
ftr-332	890	47	each	each	DET
ftr-332	890	48	succeeding	succeed	VERB
ftr-332	890	49	year	year	NOUN
ftr-332	890	50	.	.	PUNCT
ftr-332	891	1	for	for	ADP
ftr-332	891	2	automobiles	automobile	NOUN
ftr-332	891	3	placed	place	VERB
ftr-332	891	4	in	in	ADP
ftr-332	891	5	service	service	NOUN
ftr-332	891	6	in	in	ADP
ftr-332	891	7	2011	2011	NUM
ftr-332	891	8	that	that	PRON
ftr-332	891	9	do	do	AUX
ftr-332	891	10	not	not	PART
ftr-332	891	11	qualify	qualify	VERB
ftr-332	891	12	as	as	ADP
ftr-332	891	13	§	§	PROPN
ftr-332	891	14	168(k	168(k	NUM
ftr-332	891	15	)	)	PUNCT
ftr-332	891	16	property	property	NOUN
ftr-332	891	17	,	,	PUNCT
ftr-332	891	18	the	the	DET
ftr-332	891	19	limits	limit	NOUN
ftr-332	891	20	are	be	AUX
ftr-332	891	21	$	$	SYM
ftr-332	891	22	3,060	3,060	NUM
ftr-332	891	23	for	for	ADP
ftr-332	891	24	the	the	DET
ftr-332	891	25	first	first	ADJ
ftr-332	891	26	year	year	NOUN
ftr-332	891	27	,	,	PUNCT
ftr-332	891	28	$	$	SYM
ftr-332	891	29	4,900	4,900	NUM
ftr-332	891	30	for	for	ADP
ftr-332	891	31	the	the	DET
ftr-332	891	32	second	second	ADJ
ftr-332	891	33	year	year	NOUN
ftr-332	891	34	,	,	PUNCT
ftr-332	891	35	$	$	SYM
ftr-332	891	36	2,950	2,950	NUM
ftr-332	891	37	for	for	ADP
ftr-332	891	38	the	the	DET
ftr-332	891	39	third	third	ADJ
ftr-332	891	40	year	year	NOUN
ftr-332	891	41	,	,	PUNCT
ftr-332	891	42	and	and	CCONJ
ftr-332	891	43	$	$	SYM
ftr-332	891	44	1,775	1,775	NUM
ftr-332	891	45	for	for	ADP
ftr-332	891	46	each	each	DET
ftr-332	891	47	succeeding	succeed	VERB
ftr-332	891	48	year	year	NOUN
ftr-332	891	49	.	.	PUNCT
ftr-332	892	1	for	for	ADP
ftr-332	892	2	light	light	ADJ
ftr-332	892	3	trucks	truck	NOUN
ftr-332	892	4	or	or	CCONJ
ftr-332	892	5	vans	van	NOUN
ftr-332	892	6	placed	place	VERB
ftr-332	892	7	in	in	ADP
ftr-332	892	8	service	service	NOUN
ftr-332	892	9	in	in	ADP
ftr-332	892	10	2011	2011	NUM
ftr-332	892	11	that	that	PRON
ftr-332	892	12	do	do	AUX
ftr-332	892	13	not	not	PART
ftr-332	892	14	qualify	qualify	VERB
ftr-332	892	15	as	as	ADP
ftr-332	892	16	§	§	PROPN
ftr-332	892	17	168(k	168(k	NUM
ftr-332	892	18	)	)	PUNCT
ftr-332	892	19	property	property	NOUN
ftr-332	892	20	,	,	PUNCT
ftr-332	892	21	the	the	DET
ftr-332	892	22	limits	limit	NOUN
ftr-332	892	23	are	be	AUX
ftr-332	892	24	$	$	SYM
ftr-332	892	25	3,260	3,260	NUM
ftr-332	892	26	for	for	ADP
ftr-332	892	27	the	the	DET
ftr-332	892	28	first	first	ADJ
ftr-332	892	29	year	year	NOUN
ftr-332	892	30	,	,	PUNCT
ftr-332	892	31	$	$	SYM
ftr-332	892	32	5,200	5,200	NUM
ftr-332	892	33	for	for	ADP
ftr-332	892	34	the	the	DET
ftr-332	892	35	second	second	ADJ
ftr-332	892	36	year	year	NOUN
ftr-332	892	37	,	,	PUNCT
ftr-332	892	38	$	$	SYM
ftr-332	892	39	3,150	3,150	NUM
ftr-332	892	40	for	for	ADP
ftr-332	892	41	the	the	DET
ftr-332	892	42	third	third	ADJ
ftr-332	892	43	year	year	NOUN
ftr-332	892	44	,	,	PUNCT
ftr-332	892	45	and	and	CCONJ
ftr-332	892	46	$	$	SYM
ftr-332	892	47	1,875	1,875	NUM
ftr-332	892	48	for	for	ADP
ftr-332	892	49	each	each	DET
ftr-332	892	50	succeeding	succeed	VERB
ftr-332	892	51	year	year	NOUN
ftr-332	892	52	.	.	PUNCT
ftr-332	893	1	a.	a.	NOUN
ftr-332	894	1	the	the	DET
ftr-332	894	2	irs	irs	PROPN
ftr-332	894	3	identifies	identify	VERB
ftr-332	894	4	property	property	NOUN
ftr-332	894	5	eligible	eligible	ADJ
ftr-332	894	6	for	for	ADP
ftr-332	894	7	100	100	NUM
ftr-332	894	8	percent	percent	NOUN
ftr-332	894	9	depreciation	depreciation	NOUN
ftr-332	894	10	,	,	PUNCT
ftr-332	894	11	including	include	VERB
ftr-332	894	12	the	the	DET
ftr-332	894	13	unintended	unintended	ADJ
ftr-332	894	14	consequences	consequence	NOUN
ftr-332	894	15	for	for	ADP
ftr-332	894	16	business	business	NOUN
ftr-332	894	17	autos	auto	NOUN
ftr-332	894	18	.	.	PUNCT
ftr-332	895	1	rev	rev	PROPN
ftr-332	895	2	.	.	PROPN
ftr-332	895	3	proc	proc	PROPN
ftr-332	895	4	.	.	PUNCT
ftr-332	896	1	2011	2011	NUM
ftr-332	896	2	-	-	SYM
ftr-332	896	3	26	26	NUM
ftr-332	896	4	,	,	PUNCT
ftr-332	896	5	2011	2011	NUM
ftr-332	896	6	-	-	SYM
ftr-332	896	7	16	16	NUM
ftr-332	896	8	i.r.b	i.r.b	NOUN
ftr-332	896	9	.	.	PUNCT
ftr-332	897	1	664	664	NUM
ftr-332	897	2	(	(	PUNCT
ftr-332	897	3	3/29/11	3/29/11	NUM
ftr-332	897	4	)	)	PUNCT
ftr-332	897	5	.	.	PUNCT
ftr-332	898	1	2010	2010	NUM
ftr-332	898	2	tax	tax	NOUN
ftr-332	898	3	acts	act	NOUN
ftr-332	898	4	extended	extend	VERB
ftr-332	898	5	the	the	DET
ftr-332	898	6	placed	place	VERB
ftr-332	898	7	in	in	ADP
ftr-332	898	8	service	service	NOUN
ftr-332	898	9	date	date	NOUN
ftr-332	898	10	for	for	SCONJ
ftr-332	898	11	property	property	NOUN
ftr-332	898	12	to	to	PART
ftr-332	898	13	be	be	AUX
ftr-332	898	14	eligible	eligible	ADJ
ftr-332	898	15	for	for	ADP
ftr-332	898	16	the	the	DET
ftr-332	898	17	§	§	PROPN
ftr-332	898	18	168(k)(1	168(k)(1	NUM
ftr-332	898	19	)	)	PUNCT
ftr-332	898	20	50	50	NUM
ftr-332	898	21	percent	percent	NOUN
ftr-332	898	22	first	first	ADJ
ftr-332	898	23	year	year	NOUN
ftr-332	898	24	depreciation	depreciation	NOUN
ftr-332	898	25	allowance	allowance	NOUN
ftr-332	898	26	to	to	ADP
ftr-332	898	27	property	property	NOUN
ftr-332	898	28	placed	place	VERB
ftr-332	898	29	in	in	ADP
ftr-332	898	30	service	service	NOUN
ftr-332	898	31	before	before	ADP
ftr-332	898	32	2013	2013	NUM
ftr-332	898	33	(	(	PUNCT
ftr-332	898	34	2014	2014	NUM
ftr-332	898	35	in	in	ADP
ftr-332	898	36	the	the	DET
ftr-332	898	37	case	case	NOUN
ftr-332	898	38	of	of	ADP
ftr-332	898	39	certain	certain	ADJ
ftr-332	898	40	property	property	NOUN
ftr-332	898	41	described	describe	VERB
ftr-332	898	42	in	in	ADP
ftr-332	898	43	§	§	PROPN
ftr-332	898	44	168(k)(2)(b	168(k)(2)(b	PROPN
ftr-332	898	45	)	)	PUNCT
ftr-332	898	46	and	and	CCONJ
ftr-332	898	47	(	(	PUNCT
ftr-332	898	48	c	c	NOUN
ftr-332	898	49	)	)	PUNCT
ftr-332	898	50	)	)	PUNCT
ftr-332	898	51	and	and	CCONJ
ftr-332	898	52	adopted	adopt	VERB
ftr-332	898	53	§	§	PROPN
ftr-332	898	54	168(k)(5	168(k)(5	NUM
ftr-332	898	55	)	)	PUNCT
ftr-332	898	56	to	to	PART
ftr-332	898	57	allow	allow	VERB
ftr-332	898	58	a	a	DET
ftr-332	898	59	100	100	NUM
ftr-332	898	60	percent	percent	NOUN
ftr-332	898	61	depreciation	depreciation	NOUN
ftr-332	898	62	deduction	deduction	NOUN
ftr-332	898	63	for	for	ADP
ftr-332	898	64	qualified	qualified	ADJ
ftr-332	898	65	property	property	NOUN
ftr-332	898	66	acquired	acquire	VERB
ftr-332	898	67	after	after	ADP
ftr-332	898	68	9/8/10	9/8/10	NUM
ftr-332	898	69	and	and	CCONJ
ftr-332	898	70	222	222	NUM
ftr-332	898	71	florida	florida	PROPN
ftr-332	898	72	tax	tax	NOUN
ftr-332	898	73	review	review	NOUN
ftr-332	898	74	[	[	X
ftr-332	898	75	vol	vol	NOUN
ftr-332	898	76	.	.	PUNCT
ftr-332	899	1	12:5	12:5	NUM
ftr-332	899	2	before	before	ADP
ftr-332	899	3	1/1/12	1/1/12	NUM
ftr-332	899	4	,	,	PUNCT
ftr-332	899	5	and	and	CCONJ
ftr-332	899	6	placed	place	VERB
ftr-332	899	7	in	in	ADP
ftr-332	899	8	service	service	NOUN
ftr-332	899	9	before	before	ADP
ftr-332	899	10	1/1/12	1/1/12	NUM
ftr-332	899	11	.	.	PUNCT
ftr-332	900	1	the	the	DET
ftr-332	900	2	revenue	revenue	NOUN
ftr-332	900	3	procedure	procedure	NOUN
ftr-332	900	4	sets	set	VERB
ftr-332	900	5	out	out	ADP
ftr-332	900	6	several	several	ADJ
ftr-332	900	7	rules	rule	NOUN
ftr-332	900	8	for	for	ADP
ftr-332	900	9	the	the	DET
ftr-332	900	10	application	application	NOUN
ftr-332	900	11	of	of	ADP
ftr-332	900	12	these	these	DET
ftr-332	900	13	provisions	provision	NOUN
ftr-332	900	14	.	.	PUNCT
ftr-332	901	1			NOUN
ftr-332	901	2	reg	reg	NOUN
ftr-332	901	3	.	.	PUNCT
ftr-332	902	1	§	§	PROPN
ftr-332	902	2	1.168(k)-1(b)(4)(iii)(c)(1	1.168(k)-1(b)(4)(iii)(c)(1	NUM
ftr-332	902	3	)	)	PUNCT
ftr-332	902	4	and	and	CCONJ
ftr-332	902	5	(	(	PUNCT
ftr-332	902	6	2	2	X
ftr-332	902	7	)	)	PUNCT
ftr-332	902	8	provide	provide	VERB
ftr-332	902	9	that	that	SCONJ
ftr-332	902	10	if	if	SCONJ
ftr-332	902	11	the	the	DET
ftr-332	902	12	larger	large	ADJ
ftr-332	902	13	part	part	NOUN
ftr-332	902	14	of	of	ADP
ftr-332	902	15	self	self	NOUN
ftr-332	902	16	-	-	PUNCT
ftr-332	902	17	constructed	construct	VERB
ftr-332	902	18	property	property	NOUN
ftr-332	902	19	commences	commence	NOUN
ftr-332	902	20	before	before	ADP
ftr-332	902	21	the	the	DET
ftr-332	902	22	applicable	applicable	ADJ
ftr-332	902	23	dates	date	NOUN
ftr-332	902	24	for	for	ADP
ftr-332	902	25	the	the	DET
ftr-332	902	26	50	50	NUM
ftr-332	902	27	percent	percent	NOUN
ftr-332	902	28	depreciation	depreciation	NOUN
ftr-332	902	29	deduction	deduction	NOUN
ftr-332	902	30	,	,	PUNCT
ftr-332	902	31	components	component	NOUN
ftr-332	902	32	selfconstructed	selfconstructe	VERB
ftr-332	902	33	after	after	ADP
ftr-332	902	34	the	the	DET
ftr-332	902	35	effective	effective	ADJ
ftr-332	902	36	date	date	NOUN
ftr-332	902	37	are	be	AUX
ftr-332	902	38	also	also	ADV
ftr-332	902	39	ineligible	ineligible	ADJ
ftr-332	902	40	for	for	ADP
ftr-332	902	41	the	the	DET
ftr-332	902	42	accelerated	accelerate	VERB
ftr-332	902	43	deduction	deduction	NOUN
ftr-332	902	44	.	.	PUNCT
ftr-332	903	1	if	if	SCONJ
ftr-332	903	2	the	the	DET
ftr-332	903	3	construction	construction	NOUN
ftr-332	903	4	of	of	ADP
ftr-332	903	5	the	the	DET
ftr-332	903	6	larger	large	ADJ
ftr-332	903	7	part	part	NOUN
ftr-332	903	8	of	of	ADP
ftr-332	903	9	self	self	NOUN
ftr-332	903	10	-	-	PUNCT
ftr-332	903	11	constructed	construct	VERB
ftr-332	903	12	property	property	NOUN
ftr-332	903	13	begins	begin	VERB
ftr-332	903	14	before	before	ADP
ftr-332	903	15	9/9/10	9/9/10	NUM
ftr-332	903	16	,	,	PUNCT
ftr-332	903	17	but	but	CCONJ
ftr-332	903	18	the	the	DET
ftr-332	903	19	qualified	qualified	ADJ
ftr-332	903	20	property	property	NOUN
ftr-332	903	21	otherwise	otherwise	ADV
ftr-332	903	22	qualifies	qualify	VERB
ftr-332	903	23	for	for	ADP
ftr-332	903	24	the	the	DET
ftr-332	903	25	50	50	NUM
ftr-332	903	26	percent	percent	NOUN
ftr-332	903	27	depreciation	depreciation	NOUN
ftr-332	903	28	deduction	deduction	NOUN
ftr-332	903	29	,	,	PUNCT
ftr-332	903	30	self	self	NOUN
ftr-332	903	31	-	-	PUNCT
ftr-332	903	32	constructed	construct	VERB
ftr-332	903	33	components	component	NOUN
ftr-332	903	34	after	after	ADP
ftr-332	903	35	9/9/10	9/9/10	NUM
ftr-332	903	36	,	,	PUNCT
ftr-332	903	37	that	that	PRON
ftr-332	903	38	are	be	AUX
ftr-332	903	39	qualified	qualified	ADJ
ftr-332	903	40	property	property	NOUN
ftr-332	903	41	may	may	AUX
ftr-332	903	42	be	be	AUX
ftr-332	903	43	subject	subject	ADJ
ftr-332	903	44	to	to	ADP
ftr-332	903	45	an	an	DET
ftr-332	903	46	election	election	NOUN
ftr-332	903	47	to	to	PART
ftr-332	903	48	claim	claim	VERB
ftr-332	903	49	100	100	NUM
ftr-332	903	50	percent	percent	NOUN
ftr-332	903	51	depreciation	depreciation	NOUN
ftr-332	903	52	deductions	deduction	NOUN
ftr-332	903	53	with	with	ADP
ftr-332	903	54	respect	respect	NOUN
ftr-332	903	55	to	to	ADP
ftr-332	903	56	the	the	DET
ftr-332	903	57	component	component	NOUN
ftr-332	903	58	.	.	PUNCT
ftr-332	904	1			NOUN
ftr-332	904	2	section	section	PROPN
ftr-332	904	3	168(k)(2)(d)(iii	168(k)(2)(d)(iii	PROPN
ftr-332	904	4	)	)	PUNCT
ftr-332	904	5	provides	provide	VERB
ftr-332	904	6	an	an	DET
ftr-332	904	7	election	election	NOUN
ftr-332	904	8	not	not	PART
ftr-332	904	9	to	to	PART
ftr-332	904	10	claim	claim	VERB
ftr-332	904	11	first	first	ADJ
ftr-332	904	12	year	year	NOUN
ftr-332	904	13	depreciation	depreciation	NOUN
ftr-332	904	14	with	with	ADP
ftr-332	904	15	respect	respect	NOUN
ftr-332	904	16	to	to	ADP
ftr-332	904	17	a	a	DET
ftr-332	904	18	―class	―class	NOUN
ftr-332	904	19	of	of	ADP
ftr-332	904	20	property‖	property‖	PROPN
ftr-332	904	21	placed	place	VERB
ftr-332	904	22	in	in	ADP
ftr-332	904	23	service	service	NOUN
ftr-332	904	24	during	during	ADP
ftr-332	904	25	the	the	DET
ftr-332	904	26	taxable	taxable	ADJ
ftr-332	904	27	year	year	NOUN
ftr-332	904	28	.	.	PUNCT
ftr-332	905	1	reg	reg	NOUN
ftr-332	905	2	.	.	PUNCT
ftr-332	906	1	§	§	PROPN
ftr-332	906	2	1.168(k)-1(e)(2)(i	1.168(k)-1(e)(2)(i	PROPN
ftr-332	906	3	)	)	PUNCT
ftr-332	906	4	applies	apply	VERB
ftr-332	906	5	the	the	DET
ftr-332	906	6	election	election	NOUN
ftr-332	906	7	to	to	ADP
ftr-332	906	8	each	each	DET
ftr-332	906	9	class	class	NOUN
ftr-332	906	10	of	of	ADP
ftr-332	906	11	property	property	NOUN
ftr-332	906	12	described	describe	VERB
ftr-332	906	13	in	in	ADP
ftr-332	906	14	§	§	PROPN
ftr-332	906	15	168(e	168(e	PROPN
ftr-332	906	16	)	)	PUNCT
ftr-332	906	17	.	.	PUNCT
ftr-332	907	1	the	the	DET
ftr-332	907	2	revenue	revenue	NOUN
ftr-332	907	3	procedure	procedure	NOUN
ftr-332	907	4	allows	allow	VERB
ftr-332	907	5	an	an	DET
ftr-332	907	6	election	election	NOUN
ftr-332	907	7	to	to	PART
ftr-332	907	8	claim	claim	VERB
ftr-332	907	9	50	50	NUM
ftr-332	907	10	percent	percent	NOUN
ftr-332	907	11	first	first	ADJ
ftr-332	907	12	year	year	NOUN
ftr-332	907	13	depreciation	depreciation	NOUN
ftr-332	907	14	rather	rather	ADV
ftr-332	907	15	than	than	ADP
ftr-332	907	16	100	100	NUM
ftr-332	907	17	percent	percent	NOUN
ftr-332	907	18	depreciation	depreciation	NOUN
ftr-332	907	19	for	for	ADP
ftr-332	907	20	a	a	DET
ftr-332	907	21	class	class	NOUN
ftr-332	907	22	of	of	ADP
ftr-332	907	23	property	property	NOUN
ftr-332	907	24	.	.	PUNCT
ftr-332	908	1			X
ftr-332	909	1	the	the	DET
ftr-332	909	2	passenger	passenger	NOUN
ftr-332	909	3	automobile	automobile	NOUN
ftr-332	909	4	anomaly	anomaly	NOUN
ftr-332	909	5	.	.	PUNCT
ftr-332	910	1	the	the	DET
ftr-332	910	2	additional	additional	ADJ
ftr-332	910	3	first	first	ADJ
ftr-332	910	4	year	year	NOUN
ftr-332	910	5	depreciation	depreciation	NOUN
ftr-332	910	6	allowance	allowance	NOUN
ftr-332	910	7	is	be	AUX
ftr-332	910	8	limited	limit	VERB
ftr-332	910	9	to	to	ADP
ftr-332	910	10	$	$	SYM
ftr-332	910	11	8,000	8,000	NUM
ftr-332	910	12	for	for	ADP
ftr-332	910	13	passenger	passenger	NOUN
ftr-332	910	14	automobiles	automobile	NOUN
ftr-332	910	15	and	and	CCONJ
ftr-332	910	16	light	light	ADJ
ftr-332	910	17	trucks	truck	NOUN
ftr-332	910	18	subject	subject	ADJ
ftr-332	910	19	to	to	ADP
ftr-332	910	20	the	the	DET
ftr-332	910	21	§	§	PROPN
ftr-332	910	22	280f	280f	NOUN
ftr-332	910	23	limitations	limitation	NOUN
ftr-332	910	24	(	(	PUNCT
ftr-332	910	25	$	$	SYM
ftr-332	910	26	3,060	3,060	NUM
ftr-332	910	27	,	,	PUNCT
ftr-332	910	28	$	$	SYM
ftr-332	910	29	4,900	4,900	NUM
ftr-332	910	30	,	,	PUNCT
ftr-332	910	31	$	$	SYM
ftr-332	910	32	2,950	2,950	NUM
ftr-332	910	33	in	in	ADP
ftr-332	910	34	years	year	NOUN
ftr-332	910	35	one	one	NUM
ftr-332	910	36	through	through	ADP
ftr-332	910	37	three	three	NUM
ftr-332	910	38	respectively	respectively	ADV
ftr-332	910	39	,	,	PUNCT
ftr-332	910	40	and	and	CCONJ
ftr-332	910	41	$	$	SYM
ftr-332	910	42	1,775	1,775	NUM
ftr-332	910	43	in	in	ADP
ftr-332	910	44	years	year	NOUN
ftr-332	910	45	four	four	NUM
ftr-332	910	46	through	through	ADP
ftr-332	910	47	six	six	NUM
ftr-332	910	48	)	)	PUNCT
ftr-332	910	49	.	.	PUNCT
ftr-332	911	1	thus	thus	ADV
ftr-332	911	2	the	the	DET
ftr-332	911	3	first	first	ADJ
ftr-332	911	4	year	year	NOUN
ftr-332	911	5	depreciation	depreciation	NOUN
ftr-332	911	6	allowance	allowance	NOUN
ftr-332	911	7	in	in	ADP
ftr-332	911	8	year	year	NOUN
ftr-332	911	9	one	one	NUM
ftr-332	911	10	is	be	AUX
ftr-332	911	11	$	$	SYM
ftr-332	911	12	11,060	11,060	NUM
ftr-332	911	13	(	(	PUNCT
ftr-332	911	14	$	$	SYM
ftr-332	911	15	3,060	3,060	NUM
ftr-332	911	16	plus	plus	CCONJ
ftr-332	911	17	$	$	SYM
ftr-332	911	18	8,000	8,000	NUM
ftr-332	911	19	)	)	PUNCT
ftr-332	911	20	.	.	PUNCT
ftr-332	912	1	this	this	DET
ftr-332	912	2	allowance	allowance	NOUN
ftr-332	912	3	is	be	AUX
ftr-332	912	4	treated	treat	VERB
ftr-332	912	5	as	as	ADP
ftr-332	912	6	the	the	DET
ftr-332	912	7	100	100	NUM
ftr-332	912	8	percent	percent	NOUN
ftr-332	912	9	depreciation	depreciation	NOUN
ftr-332	912	10	deduction	deduction	NOUN
ftr-332	912	11	.	.	PUNCT
ftr-332	913	1	under	under	ADP
ftr-332	913	2	§	§	PROPN
ftr-332	913	3	280f(a)(1)(b)(i	280f(a)(1)(b)(i	NUM
ftr-332	913	4	)	)	PUNCT
ftr-332	913	5	,	,	PUNCT
ftr-332	913	6	unrecovered	unrecovered	ADJ
ftr-332	913	7	passenger	passenger	NOUN
ftr-332	913	8	automobile	automobile	NOUN
ftr-332	913	9	basis	basis	NOUN
ftr-332	913	10	is	be	AUX
ftr-332	913	11	treated	treat	VERB
ftr-332	913	12	as	as	ADP
ftr-332	913	13	a	a	DET
ftr-332	913	14	deductible	deductible	ADJ
ftr-332	913	15	expense	expense	NOUN
ftr-332	913	16	(	(	PUNCT
ftr-332	913	17	up	up	ADP
ftr-332	913	18	to	to	PART
ftr-332	913	19	$	$	SYM
ftr-332	913	20	1,775	1,775	NUM
ftr-332	913	21	)	)	PUNCT
ftr-332	913	22	in	in	ADP
ftr-332	913	23	each	each	DET
ftr-332	913	24	year	year	NOUN
ftr-332	913	25	after	after	ADP
ftr-332	913	26	the	the	DET
ftr-332	913	27	sixth	sixth	ADJ
ftr-332	913	28	year	year	NOUN
ftr-332	913	29	.	.	PUNCT
ftr-332	914	1	unless	unless	SCONJ
ftr-332	914	2	the	the	DET
ftr-332	914	3	taxpayer	taxpayer	NOUN
ftr-332	914	4	elects	elect	NOUN
ftr-332	914	5	to	to	PART
ftr-332	914	6	forego	forego	VERB
ftr-332	914	7	100	100	NUM
ftr-332	914	8	percent	percent	NOUN
ftr-332	914	9	depreciation	depreciation	NOUN
ftr-332	914	10	recovery	recovery	NOUN
ftr-332	914	11	with	with	ADP
ftr-332	914	12	respect	respect	NOUN
ftr-332	914	13	to	to	ADP
ftr-332	914	14	a	a	DET
ftr-332	914	15	passenger	passenger	NOUN
ftr-332	914	16	automobile	automobile	NOUN
ftr-332	914	17	,	,	PUNCT
ftr-332	914	18	the	the	DET
ftr-332	914	19	taxpayer	taxpayer	NOUN
ftr-332	914	20	would	would	AUX
ftr-332	914	21	be	be	AUX
ftr-332	914	22	treated	treat	VERB
ftr-332	914	23	as	as	ADP
ftr-332	914	24	claiming	claim	VERB
ftr-332	914	25	100	100	NUM
ftr-332	914	26	percent	percent	NOUN
ftr-332	914	27	depreciation	depreciation	NOUN
ftr-332	914	28	in	in	ADP
ftr-332	914	29	year	year	NOUN
ftr-332	914	30	one	one	NUM
ftr-332	914	31	,	,	PUNCT
ftr-332	914	32	with	with	ADP
ftr-332	914	33	no	no	DET
ftr-332	914	34	further	further	ADJ
ftr-332	914	35	deductions	deduction	NOUN
ftr-332	914	36	allowable	allowable	ADJ
ftr-332	914	37	in	in	ADP
ftr-332	914	38	years	year	NOUN
ftr-332	914	39	two	two	NUM
ftr-332	914	40	through	through	ADP
ftr-332	914	41	six	six	NUM
ftr-332	914	42	.	.	PUNCT
ftr-332	915	1	the	the	DET
ftr-332	915	2	revenue	revenue	NOUN
ftr-332	915	3	procedure	procedure	NOUN
ftr-332	915	4	provides	provide	VERB
ftr-332	915	5	a	a	DET
ftr-332	915	6	safe	safe	ADJ
ftr-332	915	7	harbor	harbor	NOUN
ftr-332	915	8	method	method	NOUN
ftr-332	915	9	of	of	ADP
ftr-332	915	10	accounting	account	VERB
ftr-332	915	11	that	that	SCONJ
ftr-332	915	12	the	the	DET
ftr-332	915	13	taxpayer	taxpayer	NOUN
ftr-332	915	14	is	be	AUX
ftr-332	915	15	deemed	deem	VERB
ftr-332	915	16	to	to	PART
ftr-332	915	17	apply	apply	VERB
ftr-332	915	18	by	by	ADP
ftr-332	915	19	deducting	deduct	VERB
ftr-332	915	20	depreciation	depreciation	NOUN
ftr-332	915	21	of	of	ADP
ftr-332	915	22	the	the	DET
ftr-332	915	23	passenger	passenger	NOUN
ftr-332	915	24	automobile	automobile	NOUN
ftr-332	915	25	for	for	ADP
ftr-332	915	26	the	the	DET
ftr-332	915	27	first	first	ADJ
ftr-332	915	28	taxable	taxable	ADJ
ftr-332	915	29	year	year	NOUN
ftr-332	915	30	succeeding	succeed	VERB
ftr-332	915	31	the	the	DET
ftr-332	915	32	placed	place	VERB
ftr-332	915	33	in	in	ADP
ftr-332	915	34	service	service	NOUN
ftr-332	915	35	year	year	NOUN
ftr-332	915	36	.	.	PUNCT
ftr-332	916	1	in	in	ADP
ftr-332	916	2	effect	effect	NOUN
ftr-332	916	3	,	,	PUNCT
ftr-332	916	4	the	the	DET
ftr-332	916	5	revenue	revenue	NOUN
ftr-332	916	6	procedure	procedure	NOUN
ftr-332	916	7	continues	continue	VERB
ftr-332	916	8	to	to	PART
ftr-332	916	9	treat	treat	VERB
ftr-332	916	10	passenger	passenger	NOUN
ftr-332	916	11	automobile	automobile	NOUN
ftr-332	916	12	and	and	CCONJ
ftr-332	916	13	light	light	NOUN
ftr-332	916	14	truck	truck	NOUN
ftr-332	916	15	depreciation	depreciation	NOUN
ftr-332	916	16	as	as	SCONJ
ftr-332	916	17	if	if	SCONJ
ftr-332	916	18	the	the	DET
ftr-332	916	19	first	first	ADJ
ftr-332	916	20	year	year	NOUN
ftr-332	916	21	deduction	deduction	NOUN
ftr-332	916	22	were	be	AUX
ftr-332	916	23	50	50	NUM
ftr-332	916	24	percent	percent	NOUN
ftr-332	916	25	depreciation	depreciation	NOUN
ftr-332	916	26	.	.	PUNCT
ftr-332	917	1	3	3	X
ftr-332	917	2	.	.	X
ftr-332	917	3	antenna	antenna	NOUN
ftr-332	917	4	support	support	NOUN
ftr-332	917	5	structures	structure	NOUN
ftr-332	917	6	and	and	CCONJ
ftr-332	917	7	leased	lease	VERB
ftr-332	917	8	digital	digital	ADJ
ftr-332	917	9	equipment	equipment	NOUN
ftr-332	917	10	have	have	VERB
ftr-332	917	11	longer	long	ADJ
ftr-332	917	12	lives	life	NOUN
ftr-332	917	13	than	than	SCONJ
ftr-332	917	14	the	the	DET
ftr-332	917	15	taxpayer	taxpayer	NOUN
ftr-332	917	16	would	would	AUX
ftr-332	917	17	like	like	VERB
ftr-332	917	18	.	.	PUNCT
ftr-332	918	1	broz	broz	VERB
ftr-332	918	2	v.	v.	ADP
ftr-332	918	3	commissioner	commissioner	NOUN
ftr-332	918	4	,	,	PUNCT
ftr-332	918	5	137	137	NUM
ftr-332	918	6	t.c	t.c	NOUN
ftr-332	918	7	.	.	PROPN
ftr-332	918	8	25	25	NUM
ftr-332	918	9	(	(	PUNCT
ftr-332	918	10	7/7/11	7/7/11	NUM
ftr-332	918	11	)	)	PUNCT
ftr-332	918	12	.	.	PUNCT
ftr-332	919	1	the	the	DET
ftr-332	919	2	tax	tax	NOUN
ftr-332	919	3	court	court	NOUN
ftr-332	919	4	(	(	PUNCT
ftr-332	919	5	judge	judge	NOUN
ftr-332	919	6	kroupa	kroupa	PROPN
ftr-332	919	7	)	)	PUNCT
ftr-332	919	8	held	hold	VERB
ftr-332	919	9	that	that	SCONJ
ftr-332	919	10	cellular	cellular	ADJ
ftr-332	919	11	antennas	antenna	NOUN
ftr-332	919	12	,	,	PUNCT
ftr-332	919	13	equipment	equipment	NOUN
ftr-332	919	14	shelters	shelter	NOUN
ftr-332	919	15	,	,	PUNCT
ftr-332	919	16	and	and	CCONJ
ftr-332	919	17	related	related	ADJ
ftr-332	919	18	land	land	NOUN
ftr-332	919	19	improvements	improvement	NOUN
ftr-332	919	20	were	be	AUX
ftr-332	919	21	depreciable	depreciable	ADJ
ftr-332	919	22	over	over	ADP
ftr-332	919	23	15	15	NUM
ftr-332	919	24	years	year	NOUN
ftr-332	919	25	in	in	ADP
ftr-332	919	26	asset	asset	NOUN
ftr-332	919	27	class	class	NOUN
ftr-332	919	28	48.14	48.14	NUM
ftr-332	919	29	(	(	PUNCT
ftr-332	919	30	telephone	telephone	NOUN
ftr-332	919	31	distribution	distribution	NOUN
ftr-332	919	32	plant	plant	NOUN
ftr-332	919	33	)	)	PUNCT
ftr-332	919	34	,	,	PUNCT
ftr-332	919	35	rather	rather	ADV
ftr-332	919	36	than	than	ADP
ftr-332	919	37	over	over	ADP
ftr-332	919	38	seven	seven	NUM
ftr-332	919	39	years	year	NOUN
ftr-332	919	40	in	in	ADP
ftr-332	919	41	asset	asset	NOUN
ftr-332	919	42	class	class	NOUN
ftr-332	919	43	48.32	48.32	NUM
ftr-332	919	44	(	(	PUNCT
ftr-332	919	45	high	high	ADJ
ftr-332	919	46	frequency	frequency	NOUN
ftr-332	919	47	radio	radio	NOUN
ftr-332	919	48	and	and	CCONJ
ftr-332	919	49	microwave	microwave	NOUN
ftr-332	919	50	systems	system	NOUN
ftr-332	919	51	)	)	PUNCT
ftr-332	919	52	.	.	PUNCT
ftr-332	920	1	the	the	DET
ftr-332	920	2	court	court	NOUN
ftr-332	920	3	also	also	ADV
ftr-332	920	4	agreed	agree	VERB
ftr-332	920	5	with	with	ADP
ftr-332	920	6	the	the	DET
ftr-332	920	7	irs	irs	PROPN
ftr-332	920	8	that	that	PRON
ftr-332	920	9	cell	cell	NOUN
ftr-332	920	10	phone	phone	NOUN
ftr-332	920	11	site	site	NOUN
ftr-332	920	12	equipment	equipment	NOUN
ftr-332	920	13	including	include	VERB
ftr-332	920	14	base	base	NOUN
ftr-332	920	15	station	station	NOUN
ftr-332	920	16	radio	radio	NOUN
ftr-332	920	17	and	and	CCONJ
ftr-332	920	18	switching	switch	VERB
ftr-332	920	19	equipment	equipment	NOUN
ftr-332	920	20	is	be	AUX
ftr-332	920	21	classified	classify	VERB
ftr-332	920	22	as	as	ADP
ftr-332	920	23	ten	ten	NUM
ftr-332	920	24	year	year	NOUN
ftr-332	920	25	property	property	NOUN
ftr-332	920	26	under	under	ADP
ftr-332	920	27	asset	asset	NOUN
ftr-332	920	28	class	class	NOUN
ftr-332	920	29	48.12	48.12	NUM
ftr-332	920	30	(	(	PUNCT
ftr-332	920	31	telephone	telephone	NOUN
ftr-332	920	32	central	central	ADJ
ftr-332	920	33	2012	2012	NUM
ftr-332	920	34	]	]	PUNCT
ftr-332	920	35	recent	recent	ADJ
ftr-332	920	36	developments	development	NOUN
ftr-332	920	37	in	in	ADP
ftr-332	920	38	federal	federal	ADJ
ftr-332	920	39	income	income	NOUN
ftr-332	920	40	taxation	taxation	NOUN
ftr-332	920	41	223	223	NUM
ftr-332	920	42	office	office	NOUN
ftr-332	920	43	equipment	equipment	NOUN
ftr-332	920	44	)	)	PUNCT
ftr-332	920	45	rather	rather	ADV
ftr-332	920	46	than	than	ADP
ftr-332	920	47	as	as	ADP
ftr-332	920	48	five	five	NUM
ftr-332	920	49	year	year	NOUN
ftr-332	920	50	property	property	NOUN
ftr-332	920	51	under	under	ADP
ftr-332	920	52	asset	asset	NOUN
ftr-332	920	53	class	class	NOUN
ftr-332	920	54	48.121	48.121	NUM
ftr-332	920	55	(	(	PUNCT
ftr-332	920	56	computer	computer	NOUN
ftr-332	920	57	-	-	PUNCT
ftr-332	920	58	based	base	VERB
ftr-332	920	59	telephone	telephone	NOUN
ftr-332	920	60	central	central	ADJ
ftr-332	920	61	office	office	NOUN
ftr-332	920	62	switching	switch	VERB
ftr-332	920	63	equipment	equipment	NOUN
ftr-332	920	64	)	)	PUNCT
ftr-332	920	65	.	.	PUNCT
ftr-332	921	1	the	the	DET
ftr-332	921	2	court	court	NOUN
ftr-332	921	3	concluded	conclude	VERB
ftr-332	921	4	that	that	SCONJ
ftr-332	921	5	the	the	DET
ftr-332	921	6	primary	primary	ADJ
ftr-332	921	7	difference	difference	NOUN
ftr-332	921	8	between	between	ADP
ftr-332	921	9	asset	asset	NOUN
ftr-332	921	10	classes	class	NOUN
ftr-332	921	11	48.12	48.12	NUM
ftr-332	921	12	and	and	CCONJ
ftr-332	921	13	48.121	48.121	NUM
ftr-332	921	14	is	be	AUX
ftr-332	921	15	that	that	SCONJ
ftr-332	921	16	the	the	DET
ftr-332	921	17	latter	latter	ADJ
ftr-332	921	18	category	category	NOUN
ftr-332	921	19	includes	include	VERB
ftr-332	921	20	equipment	equipment	NOUN
ftr-332	921	21	that	that	PRON
ftr-332	921	22	functions	function	NOUN
ftr-332	921	23	as	as	ADP
ftr-332	921	24	a	a	DET
ftr-332	921	25	computer	computer	NOUN
ftr-332	921	26	.	.	PUNCT
ftr-332	922	1	the	the	DET
ftr-332	922	2	digital	digital	ADJ
ftr-332	922	3	cellular	cellular	ADJ
ftr-332	922	4	equipment	equipment	NOUN
ftr-332	922	5	within	within	ADP
ftr-332	922	6	the	the	DET
ftr-332	922	7	base	base	NOUN
ftr-332	922	8	station	station	NOUN
ftr-332	922	9	functioned	function	VERB
ftr-332	922	10	as	as	ADP
ftr-332	922	11	a	a	DET
ftr-332	922	12	radio	radio	NOUN
ftr-332	922	13	rather	rather	ADV
ftr-332	922	14	than	than	ADP
ftr-332	922	15	as	as	ADP
ftr-332	922	16	a	a	DET
ftr-332	922	17	computer	computer	NOUN
ftr-332	922	18	.	.	PUNCT
ftr-332	923	1	4	4	X
ftr-332	923	2	.	.	X
ftr-332	923	3	ouch	ouch	ADJ
ftr-332	923	4	!	!	PUNCT
ftr-332	923	5	fifteen	fifteen	NUM
ftr-332	923	6	year	year	NOUN
ftr-332	923	7	recovery	recovery	NOUN
ftr-332	923	8	period	period	NOUN
ftr-332	923	9	for	for	ADP
ftr-332	923	10	a	a	DET
ftr-332	923	11	oneyear	oneyear	ADJ
ftr-332	923	12	lived	live	VERB
ftr-332	923	13	asset	asset	NOUN
ftr-332	923	14	.	.	PUNCT
ftr-332	924	1	covenant	covenant	NOUN
ftr-332	924	2	not	not	PART
ftr-332	924	3	to	to	PART
ftr-332	924	4	compete	compete	VERB
ftr-332	924	5	from	from	ADP
ftr-332	924	6	a	a	DET
ftr-332	924	7	minority	minority	NOUN
ftr-332	924	8	s	s	PART
ftr-332	924	9	corporation	corporation	NOUN
ftr-332	924	10	shareholder	shareholder	NOUN
ftr-332	924	11	is	be	AUX
ftr-332	924	12	a	a	DET
ftr-332	924	13	§	§	PROPN
ftr-332	924	14	197	197	NUM
ftr-332	924	15	intangible	intangible	ADJ
ftr-332	924	16	.	.	PUNCT
ftr-332	925	1	recovery	recovery	NOUN
ftr-332	925	2	group	group	PROPN
ftr-332	925	3	,	,	PUNCT
ftr-332	925	4	inc	inc	PROPN
ftr-332	925	5	.	.	PROPN
ftr-332	926	1	v.	v.	PROPN
ftr-332	926	2	commissioner	commissioner	PROPN
ftr-332	926	3	,	,	PUNCT
ftr-332	926	4	t.c	t.c	PROPN
ftr-332	926	5	.	.	PROPN
ftr-332	926	6	memo	memo	NOUN
ftr-332	926	7	.	.	PUNCT
ftr-332	927	1	2010	2010	NUM
ftr-332	927	2	-	-	SYM
ftr-332	927	3	76	76	NUM
ftr-332	927	4	(	(	PUNCT
ftr-332	927	5	4/15/10	4/15/10	NUM
ftr-332	927	6	)	)	PUNCT
ftr-332	927	7	.	.	PUNCT
ftr-332	928	1	the	the	DET
ftr-332	928	2	taxpayer	taxpayer	NOUN
ftr-332	928	3	s	s	PART
ftr-332	928	4	corporation	corporation	NOUN
ftr-332	928	5	paid	pay	VERB
ftr-332	928	6	a	a	DET
ftr-332	928	7	retiring	retire	VERB
ftr-332	928	8	23	23	NUM
ftr-332	928	9	percent	percent	NOUN
ftr-332	928	10	shareholder	shareholder	NOUN
ftr-332	928	11	/	/	SYM
ftr-332	928	12	employee	employee	NOUN
ftr-332	928	13	$	$	SYM
ftr-332	928	14	400,000	400,000	NUM
ftr-332	928	15	for	for	ADP
ftr-332	928	16	a	a	DET
ftr-332	928	17	one	one	NUM
ftr-332	928	18	-	-	PUNCT
ftr-332	928	19	year	year	NOUN
ftr-332	928	20	covenant	covenant	NOUN
ftr-332	928	21	not	not	PART
ftr-332	928	22	to	to	PART
ftr-332	928	23	compete	compete	VERB
ftr-332	928	24	.	.	PUNCT
ftr-332	929	1	the	the	DET
ftr-332	929	2	taxpayer	taxpayer	NOUN
ftr-332	929	3	asserted	assert	VERB
ftr-332	929	4	that	that	SCONJ
ftr-332	929	5	the	the	DET
ftr-332	929	6	acquisition	acquisition	NOUN
ftr-332	929	7	of	of	ADP
ftr-332	929	8	a	a	DET
ftr-332	929	9	23	23	NUM
ftr-332	929	10	percent	percent	NOUN
ftr-332	929	11	interest	interest	NOUN
ftr-332	929	12	was	be	AUX
ftr-332	929	13	not	not	PART
ftr-332	929	14	―entered	―entere	VERB
ftr-332	929	15	into	into	ADP
ftr-332	929	16	in	in	ADP
ftr-332	929	17	connection	connection	NOUN
ftr-332	929	18	with	with	ADP
ftr-332	929	19	an	an	DET
ftr-332	929	20	acquisition	acquisition	NOUN
ftr-332	929	21	(	(	PUNCT
ftr-332	929	22	directly	directly	ADV
ftr-332	929	23	or	or	CCONJ
ftr-332	929	24	indirectly	indirectly	ADV
ftr-332	929	25	)	)	PUNCT
ftr-332	929	26	of	of	ADP
ftr-332	929	27	an	an	DET
ftr-332	929	28	interest	interest	NOUN
ftr-332	929	29	in	in	ADP
ftr-332	929	30	a	a	DET
ftr-332	929	31	trade	trade	NOUN
ftr-332	929	32	or	or	CCONJ
ftr-332	929	33	business	business	NOUN
ftr-332	929	34	or	or	CCONJ
ftr-332	929	35	substantial	substantial	ADJ
ftr-332	929	36	portion	portion	NOUN
ftr-332	929	37	thereof‖	thereof‖	PROPN
ftr-332	929	38	as	as	SCONJ
ftr-332	929	39	provided	provide	VERB
ftr-332	929	40	in	in	ADP
ftr-332	929	41	§	§	PROPN
ftr-332	929	42	197(d)(1)(e	197(d)(1)(e	PROPN
ftr-332	929	43	)	)	PUNCT
ftr-332	929	44	,	,	PUNCT
ftr-332	929	45	and	and	CCONJ
ftr-332	929	46	claimed	claim	VERB
ftr-332	929	47	a	a	DET
ftr-332	929	48	full	full	ADJ
ftr-332	929	49	year‘s	year‘s	PROPN
ftr-332	929	50	deduction	deduction	NOUN
ftr-332	929	51	for	for	ADP
ftr-332	929	52	the	the	DET
ftr-332	929	53	amount	amount	NOUN
ftr-332	929	54	paid	pay	VERB
ftr-332	929	55	.	.	PUNCT
ftr-332	930	1	the	the	DET
ftr-332	930	2	court	court	NOUN
ftr-332	930	3	(	(	PUNCT
ftr-332	930	4	judge	judge	PROPN
ftr-332	930	5	gustafson	gustafson	PROPN
ftr-332	930	6	)	)	PUNCT
ftr-332	930	7	upon	upon	SCONJ
ftr-332	930	8	a	a	DET
ftr-332	930	9	careful	careful	ADJ
ftr-332	930	10	analysis	analysis	NOUN
ftr-332	930	11	of	of	ADP
ftr-332	930	12	the	the	DET
ftr-332	930	13	statutory	statutory	ADJ
ftr-332	930	14	phrase	phrase	NOUN
ftr-332	930	15	concluded	conclude	VERB
ftr-332	930	16	that	that	SCONJ
ftr-332	930	17	the	the	DET
ftr-332	930	18	covenant	covenant	NOUN
ftr-332	930	19	was	be	AUX
ftr-332	930	20	part	part	NOUN
ftr-332	930	21	of	of	ADP
ftr-332	930	22	an	an	DET
ftr-332	930	23	acquisition	acquisition	NOUN
ftr-332	930	24	of	of	ADP
ftr-332	930	25	an	an	DET
ftr-332	930	26	interest	interest	NOUN
ftr-332	930	27	in	in	ADP
ftr-332	930	28	a	a	DET
ftr-332	930	29	trade	trade	NOUN
ftr-332	930	30	or	or	CCONJ
ftr-332	930	31	business	business	NOUN
ftr-332	930	32	,	,	PUNCT
ftr-332	930	33	that	that	SCONJ
ftr-332	930	34	the	the	DET
ftr-332	930	35	interest	interest	NOUN
ftr-332	930	36	was	be	AUX
ftr-332	930	37	―substantial,‖	―substantial,‖	NOUN
ftr-332	930	38	and	and	CCONJ
ftr-332	930	39	that	that	SCONJ
ftr-332	930	40	in	in	ADP
ftr-332	930	41	any	any	DET
ftr-332	930	42	event	event	NOUN
ftr-332	930	43	the	the	DET
ftr-332	930	44	term	term	NOUN
ftr-332	930	45	―thereof‖	―thereof‖	PROPN
ftr-332	930	46	in	in	ADP
ftr-332	930	47	the	the	DET
ftr-332	930	48	statutory	statutory	ADJ
ftr-332	930	49	language	language	NOUN
ftr-332	930	50	does	do	AUX
ftr-332	930	51	not	not	PART
ftr-332	930	52	modify	modify	VERB
ftr-332	930	53	―an	―an	PROPN
ftr-332	930	54	interest,‖	interest,‖	PROPN
ftr-332	930	55	which	which	PRON
ftr-332	930	56	,	,	PUNCT
ftr-332	930	57	therefore	therefore	ADV
ftr-332	930	58	,	,	PUNCT
ftr-332	930	59	need	need	AUX
ftr-332	930	60	not	not	PART
ftr-332	930	61	be	be	AUX
ftr-332	930	62	substantial	substantial	ADJ
ftr-332	930	63	.	.	PUNCT
ftr-332	931	1	a.	a.	NOUN
ftr-332	931	2	and	and	CCONJ
ftr-332	931	3	the	the	DET
ftr-332	931	4	first	first	ADJ
ftr-332	931	5	circuit	circuit	NOUN
ftr-332	931	6	says	say	VERB
ftr-332	931	7	―eat	―eat	PROPN
ftr-332	931	8	your	your	PRON
ftr-332	931	9	peas‖	peas‖	NOUN
ftr-332	931	10	to	to	ADP
ftr-332	931	11	the	the	DET
ftr-332	931	12	taxpayer	taxpayer	NOUN
ftr-332	931	13	.	.	PUNCT
ftr-332	932	1	recovery	recovery	NOUN
ftr-332	932	2	group	group	PROPN
ftr-332	932	3	,	,	PUNCT
ftr-332	932	4	inc	inc	PROPN
ftr-332	932	5	.	.	PROPN
ftr-332	933	1	v.	v.	PROPN
ftr-332	933	2	commissioner	commissioner	PROPN
ftr-332	933	3	,	,	PUNCT
ftr-332	933	4	652	652	NUM
ftr-332	933	5	f.3d	f.3d	NUM
ftr-332	933	6	122	122	NUM
ftr-332	933	7	(	(	PUNCT
ftr-332	933	8	1st	1st	ADJ
ftr-332	933	9	cir	cir	NOUN
ftr-332	933	10	.	.	PUNCT
ftr-332	934	1	7/26/11	7/26/11	NUM
ftr-332	934	2	)	)	PUNCT
ftr-332	934	3	.	.	PUNCT
ftr-332	935	1	in	in	ADP
ftr-332	935	2	an	an	DET
ftr-332	935	3	opinion	opinion	NOUN
ftr-332	935	4	by	by	ADP
ftr-332	935	5	judge	judge	PROPN
ftr-332	935	6	torruella	torruella	PROPN
ftr-332	935	7	,	,	PUNCT
ftr-332	935	8	the	the	DET
ftr-332	935	9	court	court	NOUN
ftr-332	935	10	of	of	ADP
ftr-332	935	11	appeals	appeal	NOUN
ftr-332	935	12	for	for	ADP
ftr-332	935	13	the	the	DET
ftr-332	935	14	first	first	ADJ
ftr-332	935	15	circuit	circuit	NOUN
ftr-332	935	16	affirmed	affirm	VERB
ftr-332	935	17	the	the	DET
ftr-332	935	18	tax	tax	NOUN
ftr-332	935	19	court	court	NOUN
ftr-332	935	20	decision	decision	NOUN
ftr-332	935	21	holding	hold	VERB
ftr-332	935	22	that	that	SCONJ
ftr-332	935	23	a	a	DET
ftr-332	935	24	covenant	covenant	NOUN
ftr-332	935	25	not	not	PART
ftr-332	935	26	to	to	PART
ftr-332	935	27	compete	compete	VERB
ftr-332	935	28	entered	enter	VERB
ftr-332	935	29	into	into	ADP
ftr-332	935	30	in	in	ADP
ftr-332	935	31	connection	connection	NOUN
ftr-332	935	32	with	with	ADP
ftr-332	935	33	the	the	DET
ftr-332	935	34	redemption	redemption	NOUN
ftr-332	935	35	of	of	ADP
ftr-332	935	36	a	a	DET
ftr-332	935	37	portion	portion	NOUN
ftr-332	935	38	of	of	ADP
ftr-332	935	39	the	the	DET
ftr-332	935	40	stock	stock	NOUN
ftr-332	935	41	of	of	ADP
ftr-332	935	42	a	a	DET
ftr-332	935	43	corporation	corporation	NOUN
ftr-332	935	44	that	that	PRON
ftr-332	935	45	is	be	AUX
ftr-332	935	46	engaged	engage	VERB
ftr-332	935	47	in	in	ADP
ftr-332	935	48	a	a	DET
ftr-332	935	49	trade	trade	NOUN
ftr-332	935	50	or	or	CCONJ
ftr-332	935	51	business	business	NOUN
ftr-332	935	52	is	be	AUX
ftr-332	935	53	considered	consider	VERB
ftr-332	935	54	a	a	DET
ftr-332	935	55	§	§	NOUN
ftr-332	935	56	197	197	NUM
ftr-332	935	57	intangible	intangible	ADJ
ftr-332	935	58	as	as	SCONJ
ftr-332	935	59	defined	define	VERB
ftr-332	935	60	in	in	ADP
ftr-332	935	61	§	§	PROPN
ftr-332	935	62	197(d)(1)(e	197(d)(1)(e	PROPN
ftr-332	935	63	)	)	PUNCT
ftr-332	935	64	,	,	PUNCT
ftr-332	935	65	regardless	regardless	ADV
ftr-332	935	66	of	of	ADP
ftr-332	935	67	whether	whether	SCONJ
ftr-332	935	68	the	the	DET
ftr-332	935	69	portion	portion	NOUN
ftr-332	935	70	of	of	ADP
ftr-332	935	71	stock	stock	NOUN
ftr-332	935	72	acquired	acquire	VERB
ftr-332	935	73	constitutes	constitute	VERB
ftr-332	935	74	at	at	ADP
ftr-332	935	75	least	least	ADJ
ftr-332	935	76	a	a	DET
ftr-332	935	77	―substantial	―substantial	ADJ
ftr-332	935	78	portion‖	portion‖	NOUN
ftr-332	935	79	of	of	ADP
ftr-332	935	80	such	such	ADJ
ftr-332	935	81	corporation‘s	corporation‘s	PROPN
ftr-332	935	82	total	total	ADJ
ftr-332	935	83	stock	stock	NOUN
ftr-332	935	84	.	.	PUNCT
ftr-332	936	1	the	the	DET
ftr-332	936	2	court	court	NOUN
ftr-332	936	3	expressly	expressly	ADV
ftr-332	936	4	rejected	reject	VERB
ftr-332	936	5	the	the	DET
ftr-332	936	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	936	7	argument	argument	NOUN
ftr-332	936	8	that	that	SCONJ
ftr-332	936	9	―the	―the	DET
ftr-332	936	10	term	term	NOUN
ftr-332	936	11	section	section	NOUN
ftr-332	936	12	‗197	‗197	NOUN
ftr-332	936	13	intangible	intangible	ADJ
ftr-332	936	14	‘	'	PUNCT
ftr-332	936	15	means	mean	NOUN
ftr-332	936	16	...	...	PUNCT
ftr-332	936	17	any	any	DET
ftr-332	936	18	covenant	covenant	NOUN
ftr-332	936	19	not	not	PART
ftr-332	936	20	to	to	PART
ftr-332	936	21	compete	compete	VERB
ftr-332	936	22	...	...	PUNCT
ftr-332	936	23	entered	enter	VERB
ftr-332	936	24	into	into	ADP
ftr-332	936	25	in	in	ADP
ftr-332	936	26	connection	connection	NOUN
ftr-332	936	27	with	with	ADP
ftr-332	936	28	an	an	DET
ftr-332	936	29	acquisition	acquisition	NOUN
ftr-332	936	30	...	...	PUNCT
ftr-332	936	31	of	of	ADP
ftr-332	936	32	[	[	X
ftr-332	936	33	(	(	PUNCT
ftr-332	936	34	1	1	NUM
ftr-332	936	35	)	)	PUNCT
ftr-332	936	36	]	]	PUNCT
ftr-332	937	1	[	[	X
ftr-332	937	2	the	the	DET
ftr-332	937	3	entire	entire	ADJ
ftr-332	937	4	]	]	PUNCT
ftr-332	937	5	interest	interest	NOUN
ftr-332	937	6	in	in	ADP
ftr-332	937	7	a	a	DET
ftr-332	937	8	trade	trade	NOUN
ftr-332	937	9	or	or	CCONJ
ftr-332	937	10	business	business	NOUN
ftr-332	937	11	or	or	CCONJ
ftr-332	937	12	[	[	X
ftr-332	937	13	(	(	PUNCT
ftr-332	937	14	2	2	NUM
ftr-332	937	15	)	)	PUNCT
ftr-332	937	16	]	]	PUNCT
ftr-332	938	1	[	[	X
ftr-332	938	2	a	a	X
ftr-332	938	3	]	]	X
ftr-332	938	4	substantial	substantial	ADJ
ftr-332	938	5	portion	portion	NOUN
ftr-332	938	6	[	[	X
ftr-332	938	7	of	of	ADP
ftr-332	938	8	an	an	DET
ftr-332	938	9	interest	interest	NOUN
ftr-332	938	10	in	in	ADP
ftr-332	938	11	a	a	DET
ftr-332	938	12	trade	trade	NOUN
ftr-332	938	13	or	or	CCONJ
ftr-332	938	14	business],‖	business],‖	PROPN
ftr-332	938	15	based	base	VERB
ftr-332	938	16	on	on	ADP
ftr-332	938	17	the	the	DET
ftr-332	938	18	legislative	legislative	ADJ
ftr-332	938	19	history	history	NOUN
ftr-332	938	20	of	of	ADP
ftr-332	938	21	the	the	DET
ftr-332	938	22	statutory	statutory	ADJ
ftr-332	938	23	provision	provision	NOUN
ftr-332	938	24	.	.	PUNCT
ftr-332	939	1	the	the	DET
ftr-332	939	2	court	court	NOUN
ftr-332	939	3	reasoned	reason	VERB
ftr-332	939	4	that	that	SCONJ
ftr-332	939	5	the	the	DET
ftr-332	939	6	purpose	purpose	NOUN
ftr-332	939	7	of	of	ADP
ftr-332	939	8	§	§	PROPN
ftr-332	939	9	197	197	NUM
ftr-332	939	10	was	be	AUX
ftr-332	939	11	to	to	PART
ftr-332	939	12	reduce	reduce	VERB
ftr-332	939	13	controversies	controversy	NOUN
ftr-332	939	14	regarding	regard	VERB
ftr-332	939	15	the	the	DET
ftr-332	939	16	allocation	allocation	NOUN
ftr-332	939	17	of	of	ADP
ftr-332	939	18	purchase	purchase	NOUN
ftr-332	939	19	price	price	NOUN
ftr-332	939	20	between	between	ADP
ftr-332	939	21	goodwill	goodwill	NOUN
ftr-332	939	22	and	and	CCONJ
ftr-332	939	23	covenant	covenant	NOUN
ftr-332	939	24	not	not	PART
ftr-332	939	25	to	to	PART
ftr-332	939	26	compete	compete	VERB
ftr-332	939	27	,	,	PUNCT
ftr-332	939	28	and	and	CCONJ
ftr-332	939	29	that	that	SCONJ
ftr-332	939	30	since	since	SCONJ
ftr-332	939	31	goodwill	goodwill	NOUN
ftr-332	939	32	reasonably	reasonably	ADV
ftr-332	939	33	could	could	AUX
ftr-332	939	34	be	be	AUX
ftr-332	939	35	conveyed	convey	VERB
ftr-332	939	36	only	only	ADV
ftr-332	939	37	if	if	SCONJ
ftr-332	939	38	a	a	DET
ftr-332	939	39	substantial	substantial	ADJ
ftr-332	939	40	portion	portion	NOUN
ftr-332	939	41	of	of	ADP
ftr-332	939	42	the	the	DET
ftr-332	939	43	assets	asset	NOUN
ftr-332	939	44	of	of	ADP
ftr-332	939	45	a	a	DET
ftr-332	939	46	business	business	NOUN
ftr-332	939	47	were	be	AUX
ftr-332	939	48	transferred	transfer	VERB
ftr-332	939	49	,	,	PUNCT
ftr-332	939	50	in	in	ADP
ftr-332	939	51	the	the	DET
ftr-332	939	52	context	context	NOUN
ftr-332	939	53	of	of	ADP
ftr-332	939	54	asset	asset	NOUN
ftr-332	939	55	acquisitions	acquisition	NOUN
ftr-332	939	56	,	,	PUNCT
ftr-332	939	57	―congress	―congress	NOUN
ftr-332	939	58	made	make	VERB
ftr-332	939	59	[	[	PUNCT
ftr-332	939	60	§	§	PROPN
ftr-332	939	61	197(d)(1)(e	197(d)(1)(e	PROPN
ftr-332	939	62	)	)	PUNCT
ftr-332	939	63	]	]	PUNCT
ftr-332	939	64	applicable	applicable	ADJ
ftr-332	939	65	only	only	ADV
ftr-332	939	66	where	where	SCONJ
ftr-332	939	67	the	the	DET
ftr-332	939	68	covenant	covenant	NOUN
ftr-332	939	69	not	not	PART
ftr-332	939	70	to	to	PART
ftr-332	939	71	compete	compete	VERB
ftr-332	939	72	was	be	AUX
ftr-332	939	73	entered	enter	VERB
ftr-332	939	74	into	into	ADP
ftr-332	939	75	in	in	ADP
ftr-332	939	76	connection	connection	NOUN
ftr-332	939	77	with	with	ADP
ftr-332	939	78	the	the	DET
ftr-332	939	79	acquisition	acquisition	NOUN
ftr-332	939	80	of	of	ADP
ftr-332	939	81	at	at	ADV
ftr-332	939	82	least	least	ADJ
ftr-332	939	83	a	a	DET
ftr-332	939	84	substantial	substantial	ADJ
ftr-332	939	85	portion	portion	NOUN
ftr-332	939	86	of	of	ADP
ftr-332	939	87	assets	asset	NOUN
ftr-332	939	88	constituting	constitute	VERB
ftr-332	939	89	a	a	DET
ftr-332	939	90	trade	trade	NOUN
ftr-332	939	91	or	or	CCONJ
ftr-332	939	92	business.‖	business.‖	VERB
ftr-332	939	93	the	the	DET
ftr-332	939	94	court	court	NOUN
ftr-332	939	95	then	then	ADV
ftr-332	939	96	explained	explain	VERB
ftr-332	939	97	224	224	NUM
ftr-332	939	98	florida	florida	PROPN
ftr-332	939	99	tax	tax	NOUN
ftr-332	939	100	review	review	NOUN
ftr-332	940	1	[	[	X
ftr-332	940	2	vol	vol	NOUN
ftr-332	940	3	.	.	PUNCT
ftr-332	941	1	12:5	12:5	NUM
ftr-332	941	2	how	how	SCONJ
ftr-332	941	3	entering	enter	VERB
ftr-332	941	4	into	into	ADP
ftr-332	941	5	a	a	DET
ftr-332	941	6	covenant	covenant	NOUN
ftr-332	941	7	not	not	PART
ftr-332	941	8	to	to	PART
ftr-332	941	9	compete	compete	VERB
ftr-332	941	10	in	in	ADP
ftr-332	941	11	connection	connection	NOUN
ftr-332	941	12	with	with	ADP
ftr-332	941	13	a	a	DET
ftr-332	941	14	stock	stock	NOUN
ftr-332	941	15	sale	sale	NOUN
ftr-332	941	16	and	and	CCONJ
ftr-332	941	17	purchase	purchase	NOUN
ftr-332	941	18	differed	differ	VERB
ftr-332	941	19	in	in	ADP
ftr-332	941	20	the	the	DET
ftr-332	941	21	context	context	NOUN
ftr-332	941	22	of	of	ADP
ftr-332	941	23	stock	stock	NOUN
ftr-332	941	24	acquisitions	acquisition	NOUN
ftr-332	941	25	,	,	PUNCT
ftr-332	941	26	however	however	ADV
ftr-332	941	27	,	,	PUNCT
ftr-332	941	28	the	the	DET
ftr-332	941	29	uncertainty	uncertainty	NOUN
ftr-332	941	30	—	—	PUNCT
ftr-332	941	31	and	and	CCONJ
ftr-332	941	32	consequently	consequently	ADV
ftr-332	941	33	the	the	DET
ftr-332	941	34	possibility	possibility	NOUN
ftr-332	941	35	for	for	ADP
ftr-332	941	36	much	much	ADJ
ftr-332	941	37	litigation	litigation	NOUN
ftr-332	941	38	between	between	ADP
ftr-332	941	39	taxpayers	taxpayer	NOUN
ftr-332	941	40	and	and	CCONJ
ftr-332	941	41	the	the	DET
ftr-332	941	42	irs	irs	PROPN
ftr-332	941	43	—	—	PUNCT
ftr-332	941	44	caused	cause	VERB
ftr-332	941	45	by	by	ADP
ftr-332	941	46	the	the	DET
ftr-332	941	47	inherent	inherent	ADJ
ftr-332	941	48	difficulty	difficulty	NOUN
ftr-332	941	49	in	in	ADP
ftr-332	941	50	valuing	value	VERB
ftr-332	941	51	goodwill	goodwill	NOUN
ftr-332	941	52	and	and	CCONJ
ftr-332	941	53	going	go	VERB
ftr-332	941	54	concern	concern	NOUN
ftr-332	941	55	is	be	AUX
ftr-332	941	56	generally	generally	ADV
ftr-332	941	57	present	present	ADJ
ftr-332	941	58	even	even	ADV
ftr-332	941	59	where	where	SCONJ
ftr-332	941	60	the	the	DET
ftr-332	941	61	purchased	purchase	VERB
ftr-332	941	62	stock	stock	NOUN
ftr-332	941	63	does	do	AUX
ftr-332	941	64	not	not	PART
ftr-332	941	65	constitute	constitute	VERB
ftr-332	941	66	a	a	DET
ftr-332	941	67	substantial	substantial	ADJ
ftr-332	941	68	portion	portion	NOUN
ftr-332	941	69	of	of	ADP
ftr-332	941	70	the	the	DET
ftr-332	941	71	corporation‘s	corporation‘s	PROPN
ftr-332	941	72	total	total	ADJ
ftr-332	941	73	stock	stock	NOUN
ftr-332	941	74	.	.	PUNCT
ftr-332	942	1	this	this	PRON
ftr-332	942	2	is	be	AUX
ftr-332	942	3	due	due	ADJ
ftr-332	942	4	to	to	ADP
ftr-332	942	5	the	the	DET
ftr-332	942	6	fact	fact	NOUN
ftr-332	942	7	that	that	SCONJ
ftr-332	942	8	goodwill	goodwill	NOUN
ftr-332	942	9	and	and	CCONJ
ftr-332	942	10	going	go	VERB
ftr-332	942	11	concern	concern	NOUN
ftr-332	942	12	generally	generally	ADV
ftr-332	942	13	constitute	constitute	VERB
ftr-332	942	14	an	an	DET
ftr-332	942	15	essential	essential	ADJ
ftr-332	942	16	component	component	NOUN
ftr-332	942	17	of	of	ADP
ftr-332	942	18	the	the	DET
ftr-332	942	19	value	value	NOUN
ftr-332	942	20	of	of	ADP
ftr-332	942	21	each	each	DET
ftr-332	942	22	share	share	NOUN
ftr-332	942	23	of	of	ADP
ftr-332	942	24	corporate	corporate	ADJ
ftr-332	942	25	stock	stock	NOUN
ftr-332	942	26	,	,	PUNCT
ftr-332	942	27	as	as	SCONJ
ftr-332	942	28	each	each	DET
ftr-332	942	29	share	share	NOUN
ftr-332	942	30	of	of	ADP
ftr-332	942	31	stock	stock	NOUN
ftr-332	942	32	reflects	reflect	VERB
ftr-332	942	33	a	a	DET
ftr-332	942	34	proportionate	proportionate	ADJ
ftr-332	942	35	allotment	allotment	NOUN
ftr-332	942	36	of	of	ADP
ftr-332	942	37	the	the	DET
ftr-332	942	38	value	value	NOUN
ftr-332	942	39	of	of	ADP
ftr-332	942	40	the	the	DET
ftr-332	942	41	corporation‘s	corporation‘s	PROPN
ftr-332	942	42	goodwill	goodwill	NOUN
ftr-332	942	43	and	and	CCONJ
ftr-332	942	44	going	go	VERB
ftr-332	942	45	concern	concern	NOUN
ftr-332	942	46	.	.	PUNCT
ftr-332	943	1	...	...	PUNCT
ftr-332	944	1	if	if	SCONJ
ftr-332	944	2	[	[	X
ftr-332	944	3	§	§	PROPN
ftr-332	944	4	197(d)(1)(e	197(d)(1)(e	PROPN
ftr-332	944	5	)	)	PUNCT
ftr-332	944	6	]	]	PUNCT
ftr-332	944	7	had	have	AUX
ftr-332	944	8	not	not	PART
ftr-332	944	9	applied	apply	VERB
ftr-332	944	10	to	to	ADP
ftr-332	944	11	a	a	DET
ftr-332	944	12	covenant	covenant	NOUN
ftr-332	944	13	not	not	PART
ftr-332	944	14	to	to	PART
ftr-332	944	15	compete	compete	AUX
ftr-332	944	16	entered	enter	VERB
ftr-332	944	17	into	into	ADP
ftr-332	944	18	in	in	ADP
ftr-332	944	19	connection	connection	NOUN
ftr-332	944	20	with	with	ADP
ftr-332	944	21	the	the	DET
ftr-332	944	22	acquisition	acquisition	NOUN
ftr-332	944	23	of	of	ADP
ftr-332	944	24	a	a	DET
ftr-332	944	25	corporation‘s	corporation‘s	PROPN
ftr-332	944	26	stock	stock	NOUN
ftr-332	944	27	,	,	PUNCT
ftr-332	944	28	a	a	DET
ftr-332	944	29	buyer	buyer	NOUN
ftr-332	944	30	of	of	ADP
ftr-332	944	31	such	such	ADJ
ftr-332	944	32	stock	stock	NOUN
ftr-332	944	33	would	would	AUX
ftr-332	944	34	have	have	AUX
ftr-332	944	35	had	have	VERB
ftr-332	944	36	a	a	DET
ftr-332	944	37	very	very	ADV
ftr-332	944	38	significant	significant	ADJ
ftr-332	944	39	incentive	incentive	NOUN
ftr-332	944	40	to	to	PART
ftr-332	944	41	allocate	allocate	VERB
ftr-332	944	42	to	to	ADP
ftr-332	944	43	the	the	DET
ftr-332	944	44	cost	cost	NOUN
ftr-332	944	45	of	of	ADP
ftr-332	944	46	the	the	DET
ftr-332	944	47	covenant	covenant	NOUN
ftr-332	944	48	what	what	PRON
ftr-332	944	49	was	be	AUX
ftr-332	944	50	in	in	ADP
ftr-332	944	51	fact	fact	NOUN
ftr-332	944	52	stock	stock	NOUN
ftr-332	944	53	purchase	purchase	NOUN
ftr-332	944	54	price	price	NOUN
ftr-332	944	55	,	,	PUNCT
ftr-332	944	56	because	because	SCONJ
ftr-332	944	57	the	the	DET
ftr-332	944	58	ostensible	ostensible	ADJ
ftr-332	944	59	cost	cost	NOUN
ftr-332	944	60	of	of	ADP
ftr-332	944	61	the	the	DET
ftr-332	944	62	covenant	covenant	NOUN
ftr-332	944	63	would	would	AUX
ftr-332	944	64	presumably	presumably	ADV
ftr-332	944	65	be	be	AUX
ftr-332	944	66	amortized	amortize	VERB
ftr-332	944	67	and	and	CCONJ
ftr-332	944	68	deducted	deduct	VERB
ftr-332	944	69	over	over	ADP
ftr-332	944	70	its	its	PRON
ftr-332	944	71	usually	usually	ADV
ftr-332	944	72	short	short	ADJ
ftr-332	944	73	useful	useful	ADJ
ftr-332	944	74	life	life	NOUN
ftr-332	944	75	,	,	PUNCT
ftr-332	944	76	while	while	SCONJ
ftr-332	944	77	amounts	amount	NOUN
ftr-332	944	78	allocated	allocate	VERB
ftr-332	944	79	to	to	ADP
ftr-332	944	80	the	the	DET
ftr-332	944	81	stock‘s	stock‘s	NOUN
ftr-332	944	82	purchase	purchase	NOUN
ftr-332	944	83	price	price	NOUN
ftr-332	944	84	would	would	AUX
ftr-332	944	85	not	not	PART
ftr-332	944	86	be	be	AUX
ftr-332	944	87	deductible	deductible	ADJ
ftr-332	944	88	and	and	CCONJ
ftr-332	944	89	would	would	AUX
ftr-332	944	90	simply	simply	ADV
ftr-332	944	91	form	form	VERB
ftr-332	944	92	part	part	NOUN
ftr-332	944	93	of	of	ADP
ftr-332	944	94	the	the	DET
ftr-332	944	95	buyer‘s	buyer‘s	ADJ
ftr-332	944	96	basis	basis	NOUN
ftr-332	944	97	in	in	ADP
ftr-332	944	98	the	the	DET
ftr-332	944	99	stock	stock	NOUN
ftr-332	944	100	,	,	PUNCT
ftr-332	944	101	presumably	presumably	ADV
ftr-332	944	102	to	to	PART
ftr-332	944	103	be	be	AUX
ftr-332	944	104	recovered	recover	VERB
ftr-332	944	105	only	only	ADV
ftr-332	944	106	after	after	SCONJ
ftr-332	944	107	the	the	DET
ftr-332	944	108	buyer	buyer	NOUN
ftr-332	944	109	subsequently	subsequently	ADV
ftr-332	944	110	disposed	disposed	ADJ
ftr-332	944	111	of	of	ADP
ftr-332	944	112	such	such	ADJ
ftr-332	944	113	stock	stock	NOUN
ftr-332	944	114	and	and	CCONJ
ftr-332	944	115	a	a	DET
ftr-332	944	116	capital	capital	NOUN
ftr-332	944	117	gain	gain	NOUN
ftr-332	944	118	/	/	SYM
ftr-332	944	119	loss	loss	NOUN
ftr-332	944	120	was	be	AUX
ftr-332	944	121	computed	compute	VERB
ftr-332	944	122	on	on	ADP
ftr-332	944	123	such	such	ADJ
ftr-332	944	124	disposition	disposition	NOUN
ftr-332	944	125	.	.	PUNCT
ftr-332	945	1			PUNCT
ftr-332	945	2	according	accord	VERB
ftr-332	945	3	to	to	ADP
ftr-332	945	4	the	the	DET
ftr-332	945	5	court	court	NOUN
ftr-332	945	6	,	,	PUNCT
ftr-332	945	7	this	this	DET
ftr-332	945	8	analysis	analysis	NOUN
ftr-332	945	9	explains	explain	VERB
ftr-332	945	10	why	why	SCONJ
ftr-332	945	11	―congress	―congress	NUM
ftr-332	945	12	chose	choose	VERB
ftr-332	945	13	different	different	ADJ
ftr-332	945	14	tax	tax	NOUN
ftr-332	945	15	treatments	treatment	NOUN
ftr-332	945	16	for	for	ADP
ftr-332	945	17	(	(	PUNCT
ftr-332	945	18	1	1	X
ftr-332	945	19	)	)	PUNCT
ftr-332	945	20	covenants	covenant	NOUN
ftr-332	945	21	executed	execute	VERB
ftr-332	945	22	in	in	ADP
ftr-332	945	23	connection	connection	NOUN
ftr-332	945	24	with	with	ADP
ftr-332	945	25	the	the	DET
ftr-332	945	26	acquisition	acquisition	NOUN
ftr-332	945	27	of	of	ADP
ftr-332	945	28	at	at	ADV
ftr-332	945	29	least	least	ADJ
ftr-332	945	30	a	a	DET
ftr-332	945	31	substantial	substantial	ADJ
ftr-332	945	32	portion	portion	NOUN
ftr-332	945	33	of	of	ADP
ftr-332	945	34	assets	asset	NOUN
ftr-332	945	35	constituting	constitute	VERB
ftr-332	945	36	a	a	DET
ftr-332	945	37	trade	trade	NOUN
ftr-332	945	38	or	or	CCONJ
ftr-332	945	39	business	business	NOUN
ftr-332	945	40	,	,	PUNCT
ftr-332	945	41	as	as	SCONJ
ftr-332	945	42	opposed	oppose	VERB
ftr-332	945	43	to	to	ADP
ftr-332	945	44	(	(	PUNCT
ftr-332	945	45	2	2	NUM
ftr-332	945	46	)	)	PUNCT
ftr-332	945	47	covenants	covenant	NOUN
ftr-332	945	48	executed	execute	VERB
ftr-332	945	49	in	in	ADP
ftr-332	945	50	connection	connection	NOUN
ftr-332	945	51	with	with	ADP
ftr-332	945	52	the	the	DET
ftr-332	945	53	acquisition	acquisition	NOUN
ftr-332	945	54	of	of	ADP
ftr-332	945	55	less	less	ADJ
ftr-332	945	56	than	than	ADP
ftr-332	945	57	a	a	DET
ftr-332	945	58	substantial	substantial	ADJ
ftr-332	945	59	portion	portion	NOUN
ftr-332	945	60	of	of	ADP
ftr-332	945	61	assets	asset	NOUN
ftr-332	945	62	constituting	constitute	VERB
ftr-332	945	63	a	a	DET
ftr-332	945	64	trade	trade	NOUN
ftr-332	945	65	or	or	CCONJ
ftr-332	945	66	business.‖	business.‖	NOUN
ftr-332	945	67	5	5	NUM
ftr-332	945	68	.	.	PUNCT
ftr-332	946	1	no	no	DET
ftr-332	946	2	chickening	chickene	VERB
ftr-332	946	3	out	out	ADP
ftr-332	946	4	of	of	ADP
ftr-332	946	5	the	the	DET
ftr-332	946	6	allocation	allocation	NOUN
ftr-332	946	7	agreement	agreement	NOUN
ftr-332	946	8	in	in	ADP
ftr-332	946	9	an	an	DET
ftr-332	946	10	applicable	applicable	ADJ
ftr-332	946	11	asset	asset	NOUN
ftr-332	946	12	acquisition	acquisition	NOUN
ftr-332	946	13	–	–	PUNCT
ftr-332	946	14	even	even	ADV
ftr-332	946	15	after	after	ADP
ftr-332	946	16	a	a	DET
ftr-332	946	17	cost	cost	NOUN
ftr-332	946	18	segregation	segregation	NOUN
ftr-332	946	19	study	study	NOUN
ftr-332	946	20	.	.	PUNCT
ftr-332	947	1	peco	peco	PROPN
ftr-332	947	2	foods	foods	PROPN
ftr-332	947	3	,	,	PUNCT
ftr-332	947	4	inc	inc	PROPN
ftr-332	947	5	.	.	PROPN
ftr-332	948	1	v.	v.	PROPN
ftr-332	948	2	commissioner	commissioner	PROPN
ftr-332	948	3	,	,	PUNCT
ftr-332	948	4	t.c	t.c	PROPN
ftr-332	948	5	.	.	PROPN
ftr-332	948	6	memo	memo	NOUN
ftr-332	948	7	.	.	PUNCT
ftr-332	949	1	2012	2012	NUM
ftr-332	949	2	-	-	SYM
ftr-332	949	3	18	18	NUM
ftr-332	949	4	(	(	PUNCT
ftr-332	949	5	1/17/12	1/17/12	NUM
ftr-332	949	6	)	)	PUNCT
ftr-332	949	7	.	.	PUNCT
ftr-332	950	1	the	the	DET
ftr-332	950	2	taxpayer	taxpayer	NOUN
ftr-332	950	3	entered	enter	VERB
ftr-332	950	4	into	into	ADP
ftr-332	950	5	an	an	DET
ftr-332	950	6	agreement	agreement	NOUN
ftr-332	950	7	with	with	ADP
ftr-332	950	8	the	the	DET
ftr-332	950	9	sellers	seller	NOUN
ftr-332	950	10	of	of	ADP
ftr-332	950	11	two	two	NUM
ftr-332	950	12	poultry	poultry	NOUN
ftr-332	950	13	processing	processing	NOUN
ftr-332	950	14	plants	plant	NOUN
ftr-332	950	15	that	that	PRON
ftr-332	950	16	allocated	allocate	VERB
ftr-332	950	17	a	a	DET
ftr-332	950	18	large	large	ADJ
ftr-332	950	19	portion	portion	NOUN
ftr-332	950	20	of	of	ADP
ftr-332	950	21	the	the	DET
ftr-332	950	22	purchase	purchase	NOUN
ftr-332	950	23	price	price	NOUN
ftr-332	950	24	to	to	ADP
ftr-332	950	25	processing	processing	NOUN
ftr-332	950	26	plants	plant	NOUN
ftr-332	950	27	on	on	ADP
ftr-332	950	28	which	which	PRON
ftr-332	950	29	the	the	DET
ftr-332	950	30	taxpayer	taxpayer	NOUN
ftr-332	950	31	claimed	claim	VERB
ftr-332	950	32	depreciation	depreciation	NOUN
ftr-332	950	33	deductions	deduction	NOUN
ftr-332	950	34	as	as	ADP
ftr-332	950	35	nonresidential	nonresidential	ADJ
ftr-332	950	36	real	real	ADJ
ftr-332	950	37	property	property	NOUN
ftr-332	950	38	with	with	ADP
ftr-332	950	39	a	a	DET
ftr-332	950	40	macrs	macrs	NOUN
ftr-332	950	41	life	life	NOUN
ftr-332	950	42	of	of	ADP
ftr-332	950	43	39	39	NUM
ftr-332	950	44	years	year	NOUN
ftr-332	950	45	.	.	PUNCT
ftr-332	951	1	subsequently	subsequently	ADV
ftr-332	951	2	,	,	PUNCT
ftr-332	951	3	after	after	ADP
ftr-332	951	4	a	a	DET
ftr-332	951	5	cost	cost	NOUN
ftr-332	951	6	segregation	segregation	NOUN
ftr-332	951	7	study	study	NOUN
ftr-332	951	8	,	,	PUNCT
ftr-332	951	9	the	the	DET
ftr-332	951	10	taxpayer	taxpayer	NOUN
ftr-332	951	11	attempted	attempt	VERB
ftr-332	951	12	to	to	PART
ftr-332	951	13	change	change	VERB
ftr-332	951	14	its	its	PRON
ftr-332	951	15	method	method	NOUN
ftr-332	951	16	of	of	ADP
ftr-332	951	17	accounting	account	VERB
ftr-332	951	18	to	to	PART
ftr-332	951	19	separate	separate	VERB
ftr-332	951	20	out	out	ADP
ftr-332	951	21	components	component	NOUN
ftr-332	951	22	of	of	ADP
ftr-332	951	23	the	the	DET
ftr-332	951	24	plants	plant	NOUN
ftr-332	951	25	as	as	ADP
ftr-332	951	26	equipment	equipment	NOUN
ftr-332	951	27	and	and	CCONJ
ftr-332	951	28	machinery	machinery	NOUN
ftr-332	951	29	and	and	CCONJ
ftr-332	951	30	claim	claim	NOUN
ftr-332	951	31	accelerated	accelerate	VERB
ftr-332	951	32	depreciation	depreciation	NOUN
ftr-332	951	33	on	on	ADP
ftr-332	951	34	the	the	DET
ftr-332	951	35	basis	basis	NOUN
ftr-332	951	36	of	of	ADP
ftr-332	951	37	shorter	short	ADJ
ftr-332	951	38	macrs	macrs	PROPN
ftr-332	951	39	recovery	recovery	NOUN
ftr-332	951	40	periods	period	NOUN
ftr-332	951	41	.	.	PUNCT
ftr-332	952	1	the	the	DET
ftr-332	952	2	tax	tax	NOUN
ftr-332	952	3	court	court	NOUN
ftr-332	952	4	(	(	PUNCT
ftr-332	952	5	judge	judge	PROPN
ftr-332	952	6	laro	laro	PROPN
ftr-332	952	7	)	)	PUNCT
ftr-332	952	8	held	hold	VERB
ftr-332	952	9	that	that	SCONJ
ftr-332	952	10	under	under	ADP
ftr-332	952	11	commissioner	commissioner	PROPN
ftr-332	952	12	v.	v.	ADP
ftr-332	952	13	danielson	danielson	PROPN
ftr-332	952	14	,	,	PUNCT
ftr-332	952	15	378	378	NUM
ftr-332	952	16	f.2d	f.2d	ADP
ftr-332	952	17	771	771	NUM
ftr-332	952	18	,	,	PUNCT
ftr-332	952	19	775	775	NUM
ftr-332	952	20	(	(	PUNCT
ftr-332	952	21	3d	3d	PROPN
ftr-332	952	22	cir	cir	NOUN
ftr-332	952	23	.	.	PROPN
ftr-332	952	24	1967	1967	NUM
ftr-332	952	25	)	)	PUNCT
ftr-332	952	26	and	and	CCONJ
ftr-332	952	27	§	§	PROPN
ftr-332	952	28	1060	1060	NUM
ftr-332	952	29	unless	unless	SCONJ
ftr-332	952	30	the	the	DET
ftr-332	952	31	taxpayer	taxpayer	NOUN
ftr-332	952	32	2012	2012	NUM
ftr-332	952	33	]	]	PUNCT
ftr-332	952	34	recent	recent	ADJ
ftr-332	952	35	developments	development	NOUN
ftr-332	952	36	in	in	ADP
ftr-332	952	37	federal	federal	ADJ
ftr-332	952	38	income	income	NOUN
ftr-332	952	39	taxation	taxation	NOUN
ftr-332	952	40	225	225	NUM
ftr-332	952	41	could	could	AUX
ftr-332	952	42	show	show	VERB
ftr-332	952	43	fraud	fraud	NOUN
ftr-332	952	44	,	,	PUNCT
ftr-332	952	45	undue	undue	ADJ
ftr-332	952	46	influence	influence	NOUN
ftr-332	952	47	,	,	PUNCT
ftr-332	952	48	duress	duress	NOUN
ftr-332	952	49	,	,	PUNCT
ftr-332	952	50	etc	etc	X
ftr-332	952	51	.	.	X
ftr-332	953	1	the	the	DET
ftr-332	953	2	taxpayer	taxpayer	NOUN
ftr-332	953	3	was	be	AUX
ftr-332	953	4	bound	bind	VERB
ftr-332	953	5	by	by	ADP
ftr-332	953	6	the	the	DET
ftr-332	953	7	purchase	purchase	NOUN
ftr-332	953	8	price	price	NOUN
ftr-332	953	9	allocation	allocation	NOUN
ftr-332	953	10	agreement	agreement	NOUN
ftr-332	953	11	.	.	PUNCT
ftr-332	954	1	the	the	DET
ftr-332	954	2	court	court	NOUN
ftr-332	954	3	rejected	reject	VERB
ftr-332	954	4	the	the	DET
ftr-332	954	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	954	6	argument	argument	NOUN
ftr-332	954	7	that	that	SCONJ
ftr-332	954	8	nothing	nothing	PRON
ftr-332	954	9	in	in	ADP
ftr-332	954	10	§	§	PROPN
ftr-332	954	11	1060	1060	NUM
ftr-332	954	12	precluded	preclude	VERB
ftr-332	954	13	the	the	DET
ftr-332	954	14	taxpayer	taxpayer	NOUN
ftr-332	954	15	from	from	ADP
ftr-332	954	16	segregating	segregating	ADJ
ftr-332	954	17	components	component	NOUN
ftr-332	954	18	of	of	ADP
ftr-332	954	19	assets	asset	NOUN
ftr-332	954	20	broadly	broadly	ADV
ftr-332	954	21	described	describe	VERB
ftr-332	954	22	as	as	ADP
ftr-332	954	23	a	a	DET
ftr-332	954	24	production	production	NOUN
ftr-332	954	25	plant	plant	NOUN
ftr-332	954	26	into	into	ADP
ftr-332	954	27	components	component	NOUN
ftr-332	954	28	consisting	consist	VERB
ftr-332	954	29	of	of	ADP
ftr-332	954	30	the	the	DET
ftr-332	954	31	real	real	ADJ
ftr-332	954	32	property	property	NOUN
ftr-332	954	33	and	and	CCONJ
ftr-332	954	34	related	relate	VERB
ftr-332	954	35	equipment	equipment	NOUN
ftr-332	954	36	and	and	CCONJ
ftr-332	954	37	machinery	machinery	NOUN
ftr-332	954	38	.	.	PUNCT
ftr-332	955	1	the	the	DET
ftr-332	955	2	court	court	NOUN
ftr-332	955	3	also	also	ADV
ftr-332	955	4	refused	refuse	VERB
ftr-332	955	5	to	to	PART
ftr-332	955	6	accept	accept	VERB
ftr-332	955	7	the	the	DET
ftr-332	955	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	955	9	assertion	assertion	NOUN
ftr-332	955	10	that	that	SCONJ
ftr-332	955	11	the	the	DET
ftr-332	955	12	agreements	agreement	NOUN
ftr-332	955	13	with	with	ADP
ftr-332	955	14	the	the	DET
ftr-332	955	15	sellers	seller	NOUN
ftr-332	955	16	should	should	AUX
ftr-332	955	17	be	be	AUX
ftr-332	955	18	disregarded	disregard	VERB
ftr-332	955	19	because	because	SCONJ
ftr-332	955	20	the	the	DET
ftr-332	955	21	use	use	NOUN
ftr-332	955	22	of	of	ADP
ftr-332	955	23	the	the	DET
ftr-332	955	24	terms	term	NOUN
ftr-332	955	25	―processing	―processe	VERB
ftr-332	955	26	plant	plant	NOUN
ftr-332	955	27	building‖	building‖	PROPN
ftr-332	955	28	and	and	CCONJ
ftr-332	955	29	―real	―real	ADJ
ftr-332	955	30	property	property	NOUN
ftr-332	955	31	improvements‖	improvements‖	PROPN
ftr-332	955	32	were	be	AUX
ftr-332	955	33	ambiguous	ambiguous	ADJ
ftr-332	955	34	.	.	PUNCT
ftr-332	956	1	finally	finally	ADV
ftr-332	956	2	the	the	DET
ftr-332	956	3	court	court	NOUN
ftr-332	956	4	agreed	agree	VERB
ftr-332	956	5	with	with	ADP
ftr-332	956	6	the	the	DET
ftr-332	956	7	irs	irs	PROPN
ftr-332	956	8	that	that	SCONJ
ftr-332	956	9	the	the	DET
ftr-332	956	10	irs	irs	PROPN
ftr-332	956	11	did	do	AUX
ftr-332	956	12	not	not	PART
ftr-332	956	13	abuse	abuse	VERB
ftr-332	956	14	its	its	PRON
ftr-332	956	15	discretion	discretion	NOUN
ftr-332	956	16	in	in	ADP
ftr-332	956	17	prohibiting	prohibit	VERB
ftr-332	956	18	the	the	DET
ftr-332	956	19	taxpayer	taxpayer	NOUN
ftr-332	956	20	from	from	ADP
ftr-332	956	21	adopting	adopt	VERB
ftr-332	956	22	depreciation	depreciation	NOUN
ftr-332	956	23	schedules	schedule	NOUN
ftr-332	956	24	that	that	PRON
ftr-332	956	25	were	be	AUX
ftr-332	956	26	inconsistent	inconsistent	ADJ
ftr-332	956	27	with	with	ADP
ftr-332	956	28	the	the	DET
ftr-332	956	29	terms	term	NOUN
ftr-332	956	30	of	of	ADP
ftr-332	956	31	the	the	DET
ftr-332	956	32	purchase	purchase	NOUN
ftr-332	956	33	agreements	agreement	NOUN
ftr-332	956	34	.	.	PUNCT
ftr-332	957	1	6	6	X
ftr-332	957	2	.	.	X
ftr-332	957	3	new	new	ADJ
ftr-332	957	4	accounting	accounting	NOUN
ftr-332	957	5	and	and	CCONJ
ftr-332	957	6	disposition	disposition	NOUN
ftr-332	957	7	rules	rule	NOUN
ftr-332	957	8	for	for	ADP
ftr-332	957	9	macrs	macrs	NOUN
ftr-332	957	10	property	property	NOUN
ftr-332	957	11	.	.	PUNCT
ftr-332	958	1	t.d	t.d	PROPN
ftr-332	958	2	.	.	PROPN
ftr-332	958	3	9564	9564	NUM
ftr-332	958	4	,	,	PUNCT
ftr-332	958	5	guidance	guidance	NOUN
ftr-332	958	6	regarding	regard	VERB
ftr-332	958	7	deduction	deduction	NOUN
ftr-332	958	8	and	and	CCONJ
ftr-332	958	9	capitalization	capitalization	NOUN
ftr-332	958	10	of	of	ADP
ftr-332	958	11	expenditures	expenditure	NOUN
ftr-332	958	12	related	relate	VERB
ftr-332	958	13	to	to	ADP
ftr-332	958	14	tangible	tangible	ADJ
ftr-332	958	15	property	property	NOUN
ftr-332	958	16	,	,	PUNCT
ftr-332	958	17	76	76	NUM
ftr-332	958	18	f.r	f.r	PROPN
ftr-332	958	19	.	.	NOUN
ftr-332	958	20	81060	81060	NUM
ftr-332	958	21	(	(	PUNCT
ftr-332	958	22	12/27/11	12/27/11	NUM
ftr-332	958	23	)	)	PUNCT
ftr-332	958	24	,	,	PUNCT
ftr-332	958	25	and	and	CCONJ
ftr-332	958	26	reg-168745	reg-168745	NOUN
ftr-332	958	27	-	-	PUNCT
ftr-332	958	28	03	03	NUM
ftr-332	958	29	,	,	PUNCT
ftr-332	958	30	guidance	guidance	NOUN
ftr-332	958	31	regarding	regard	VERB
ftr-332	958	32	deduction	deduction	NOUN
ftr-332	958	33	and	and	CCONJ
ftr-332	958	34	capitalization	capitalization	NOUN
ftr-332	958	35	of	of	ADP
ftr-332	958	36	expenditures	expenditure	NOUN
ftr-332	958	37	related	relate	VERB
ftr-332	958	38	to	to	ADP
ftr-332	958	39	tangible	tangible	ADJ
ftr-332	958	40	property	property	NOUN
ftr-332	958	41	,	,	PUNCT
ftr-332	958	42	76	76	NUM
ftr-332	958	43	f.r	f.r	NOUN
ftr-332	958	44	.	.	PROPN
ftr-332	958	45	81128	81128	NUM
ftr-332	958	46	(	(	PUNCT
ftr-332	958	47	12/27/11	12/27/11	NUM
ftr-332	958	48	)	)	PUNCT
ftr-332	958	49	.	.	PUNCT
ftr-332	959	1	the	the	DET
ftr-332	959	2	capitalization	capitalization	NOUN
ftr-332	959	3	and	and	CCONJ
ftr-332	959	4	repair	repair	NOUN
ftr-332	959	5	regulations	regulation	NOUN
ftr-332	959	6	(	(	PUNCT
ftr-332	959	7	discussed	discuss	VERB
ftr-332	959	8	above	above	ADV
ftr-332	959	9	)	)	PUNCT
ftr-332	959	10	provide	provide	VERB
ftr-332	959	11	significant	significant	ADJ
ftr-332	959	12	new	new	ADJ
ftr-332	959	13	rules	rule	NOUN
ftr-332	959	14	for	for	ADP
ftr-332	959	15	the	the	DET
ftr-332	959	16	maintenance	maintenance	NOUN
ftr-332	959	17	of	of	ADP
ftr-332	959	18	multiple	multiple	ADJ
ftr-332	959	19	asset	asset	NOUN
ftr-332	959	20	accounts	account	NOUN
ftr-332	959	21	and	and	CCONJ
ftr-332	959	22	disposition	disposition	NOUN
ftr-332	959	23	of	of	ADP
ftr-332	959	24	property	property	NOUN
ftr-332	959	25	from	from	ADP
ftr-332	959	26	macrs	macrs	PROPN
ftr-332	959	27	single	single	ADJ
ftr-332	959	28	and	and	CCONJ
ftr-332	959	29	multiple	multiple	ADJ
ftr-332	959	30	asset	asset	NOUN
ftr-332	959	31	accounts	account	NOUN
ftr-332	959	32	.	.	PUNCT
ftr-332	960	1			X
ftr-332	960	2	accounting	account	VERB
ftr-332	960	3	for	for	ADP
ftr-332	960	4	macrs	macrs	NOUN
ftr-332	960	5	property	property	NOUN
ftr-332	960	6	.	.	PUNCT
ftr-332	961	1	consistent	consistent	ADJ
ftr-332	961	2	with	with	ADP
ftr-332	961	3	prior	prior	ADJ
ftr-332	961	4	rules	rule	NOUN
ftr-332	961	5	under	under	ADP
ftr-332	961	6	reg	reg	NOUN
ftr-332	961	7	.	.	PUNCT
ftr-332	962	1	§	§	PROPN
ftr-332	962	2	1.167	1.167	NUM
ftr-332	962	3	-	-	SYM
ftr-332	962	4	7	7	NUM
ftr-332	962	5	,	,	PUNCT
ftr-332	962	6	temp	temp	NOUN
ftr-332	962	7	.	.	PUNCT
ftr-332	963	1	reg	reg	NOUN
ftr-332	963	2	.	.	PUNCT
ftr-332	964	1	§	§	PROPN
ftr-332	964	2	1.168(i)-7	1.168(i)-7	NUM
ftr-332	964	3	t	t	NOUN
ftr-332	964	4	allows	allow	VERB
ftr-332	964	5	taxpayers	taxpayer	NOUN
ftr-332	964	6	to	to	PART
ftr-332	964	7	account	account	VERB
ftr-332	964	8	for	for	ADP
ftr-332	964	9	macrs	macrs	NOUN
ftr-332	964	10	property	property	NOUN
ftr-332	964	11	in	in	ADP
ftr-332	964	12	a	a	DET
ftr-332	964	13	single	single	ADJ
ftr-332	964	14	asset	asset	NOUN
ftr-332	964	15	account	account	NOUN
ftr-332	964	16	or	or	CCONJ
ftr-332	964	17	by	by	ADP
ftr-332	964	18	combining	combine	VERB
ftr-332	964	19	multiple	multiple	ADJ
ftr-332	964	20	assets	asset	NOUN
ftr-332	964	21	in	in	ADP
ftr-332	964	22	a	a	DET
ftr-332	964	23	multiple	multiple	ADJ
ftr-332	964	24	asset	asset	NOUN
ftr-332	964	25	account	account	NOUN
ftr-332	964	26	.	.	PUNCT
ftr-332	965	1	assets	asset	NOUN
ftr-332	965	2	in	in	ADP
ftr-332	965	3	a	a	DET
ftr-332	965	4	multiple	multiple	ADJ
ftr-332	965	5	asset	asset	NOUN
ftr-332	965	6	account	account	NOUN
ftr-332	965	7	must	must	AUX
ftr-332	965	8	have	have	AUX
ftr-332	965	9	been	be	AUX
ftr-332	965	10	placed	place	VERB
ftr-332	965	11	in	in	ADP
ftr-332	965	12	service	service	NOUN
ftr-332	965	13	in	in	ADP
ftr-332	965	14	the	the	DET
ftr-332	965	15	same	same	ADJ
ftr-332	965	16	taxable	taxable	ADJ
ftr-332	965	17	year	year	NOUN
ftr-332	965	18	,	,	PUNCT
ftr-332	965	19	have	have	VERB
ftr-332	965	20	the	the	DET
ftr-332	965	21	same	same	ADJ
ftr-332	965	22	recovery	recovery	NOUN
ftr-332	965	23	period	period	NOUN
ftr-332	965	24	and	and	CCONJ
ftr-332	965	25	convention	convention	NOUN
ftr-332	965	26	.	.	PUNCT
ftr-332	966	1	assets	asset	NOUN
ftr-332	966	2	that	that	PRON
ftr-332	966	3	are	be	AUX
ftr-332	966	4	subject	subject	ADJ
ftr-332	966	5	to	to	ADP
ftr-332	966	6	different	different	ADJ
ftr-332	966	7	recovery	recovery	NOUN
ftr-332	966	8	rules	rule	NOUN
ftr-332	966	9	or	or	CCONJ
ftr-332	966	10	special	special	ADJ
ftr-332	966	11	limitations	limitation	NOUN
ftr-332	966	12	,	,	PUNCT
ftr-332	966	13	such	such	ADJ
ftr-332	966	14	as	as	ADP
ftr-332	966	15	automobiles	automobile	NOUN
ftr-332	966	16	,	,	PUNCT
ftr-332	966	17	assets	asset	NOUN
ftr-332	966	18	subject	subject	ADJ
ftr-332	966	19	to	to	ADP
ftr-332	966	20	additional	additional	ADJ
ftr-332	966	21	first	first	ADJ
ftr-332	966	22	year	year	NOUN
ftr-332	966	23	recovery	recovery	NOUN
ftr-332	966	24	,	,	PUNCT
ftr-332	966	25	or	or	CCONJ
ftr-332	966	26	property	property	NOUN
ftr-332	966	27	used	use	VERB
ftr-332	966	28	partly	partly	ADV
ftr-332	966	29	for	for	ADP
ftr-332	966	30	personal	personal	ADJ
ftr-332	966	31	purposes	purpose	NOUN
ftr-332	966	32	,	,	PUNCT
ftr-332	966	33	may	may	AUX
ftr-332	966	34	not	not	PART
ftr-332	966	35	be	be	AUX
ftr-332	966	36	combined	combine	VERB
ftr-332	966	37	with	with	ADP
ftr-332	966	38	assets	asset	NOUN
ftr-332	966	39	subject	subject	ADJ
ftr-332	966	40	to	to	ADP
ftr-332	966	41	different	different	ADJ
ftr-332	966	42	recovery	recovery	NOUN
ftr-332	966	43	provisions	provision	NOUN
ftr-332	966	44	.	.	PUNCT
ftr-332	967	1	assets	asset	NOUN
ftr-332	967	2	with	with	ADP
ftr-332	967	3	the	the	DET
ftr-332	967	4	same	same	ADJ
ftr-332	967	5	recovery	recovery	NOUN
ftr-332	967	6	periods	period	NOUN
ftr-332	967	7	and	and	CCONJ
ftr-332	967	8	conventions	convention	NOUN
ftr-332	967	9	may	may	AUX
ftr-332	967	10	be	be	AUX
ftr-332	967	11	combined	combine	VERB
ftr-332	967	12	in	in	ADP
ftr-332	967	13	a	a	DET
ftr-332	967	14	multiple	multiple	ADJ
ftr-332	967	15	asset	asset	NOUN
ftr-332	967	16	account	account	NOUN
ftr-332	967	17	even	even	ADV
ftr-332	967	18	if	if	SCONJ
ftr-332	967	19	the	the	DET
ftr-332	967	20	assets	asset	NOUN
ftr-332	967	21	have	have	VERB
ftr-332	967	22	different	different	ADJ
ftr-332	967	23	uses	use	NOUN
ftr-332	967	24	.	.	PUNCT
ftr-332	968	1	in	in	ADP
ftr-332	968	2	addition	addition	NOUN
ftr-332	968	3	,	,	PUNCT
ftr-332	968	4	the	the	DET
ftr-332	968	5	taxpayer	taxpayer	NOUN
ftr-332	968	6	is	be	AUX
ftr-332	968	7	permitted	permit	VERB
ftr-332	968	8	to	to	PART
ftr-332	968	9	use	use	VERB
ftr-332	968	10	as	as	ADV
ftr-332	968	11	many	many	ADJ
ftr-332	968	12	single	single	ADJ
ftr-332	968	13	and	and	CCONJ
ftr-332	968	14	multiple	multiple	ADJ
ftr-332	968	15	asset	asset	NOUN
ftr-332	968	16	accounts	account	NOUN
ftr-332	968	17	as	as	SCONJ
ftr-332	968	18	the	the	DET
ftr-332	968	19	taxpayer	taxpayer	NOUN
ftr-332	968	20	may	may	AUX
ftr-332	968	21	choose	choose	VERB
ftr-332	968	22	.	.	PUNCT
ftr-332	969	1			NOUN
ftr-332	969	2	dispositions	disposition	NOUN
ftr-332	969	3	.	.	PUNCT
ftr-332	970	1	temp	temp	NOUN
ftr-332	970	2	.	.	PUNCT
ftr-332	971	1	reg	reg	PROPN
ftr-332	971	2	.	.	PUNCT
ftr-332	972	1	§	§	PROPN
ftr-332	972	2	1.168(i)8t(d	1.168(i)8t(d	PROPN
ftr-332	972	3	)	)	PUNCT
ftr-332	972	4	defines	define	VERB
ftr-332	972	5	a	a	DET
ftr-332	972	6	disposition	disposition	NOUN
ftr-332	972	7	of	of	ADP
ftr-332	972	8	macrs	macrs	NOUN
ftr-332	972	9	property	property	NOUN
ftr-332	972	10	as	as	ADP
ftr-332	972	11	occurring	occur	VERB
ftr-332	972	12	when	when	SCONJ
ftr-332	972	13	the	the	DET
ftr-332	972	14	asset	asset	NOUN
ftr-332	972	15	is	be	AUX
ftr-332	972	16	transferred	transfer	VERB
ftr-332	972	17	or	or	CCONJ
ftr-332	972	18	permanently	permanently	ADV
ftr-332	972	19	withdrawn	withdraw	VERB
ftr-332	972	20	from	from	ADP
ftr-332	972	21	use	use	NOUN
ftr-332	972	22	in	in	ADP
ftr-332	972	23	the	the	DET
ftr-332	972	24	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	972	25	trade	trade	NOUN
ftr-332	972	26	or	or	CCONJ
ftr-332	972	27	business	business	NOUN
ftr-332	972	28	or	or	CCONJ
ftr-332	972	29	from	from	ADP
ftr-332	972	30	the	the	DET
ftr-332	972	31	production	production	NOUN
ftr-332	972	32	of	of	ADP
ftr-332	972	33	income	income	NOUN
ftr-332	972	34	.	.	PUNCT
ftr-332	973	1	thus	thus	ADV
ftr-332	973	2	,	,	PUNCT
ftr-332	973	3	a	a	DET
ftr-332	973	4	disposition	disposition	NOUN
ftr-332	973	5	includes	include	VERB
ftr-332	973	6	the	the	DET
ftr-332	973	7	sale	sale	NOUN
ftr-332	973	8	,	,	PUNCT
ftr-332	973	9	exchange	exchange	NOUN
ftr-332	973	10	,	,	PUNCT
ftr-332	973	11	retirement	retirement	NOUN
ftr-332	973	12	,	,	PUNCT
ftr-332	973	13	abandonment	abandonment	NOUN
ftr-332	973	14	,	,	PUNCT
ftr-332	973	15	or	or	CCONJ
ftr-332	973	16	destruction	destruction	NOUN
ftr-332	973	17	of	of	ADP
ftr-332	973	18	an	an	DET
ftr-332	973	19	asset	asset	NOUN
ftr-332	973	20	.	.	PUNCT
ftr-332	974	1	significantly	significantly	ADV
ftr-332	974	2	,	,	PUNCT
ftr-332	974	3	the	the	DET
ftr-332	974	4	definition	definition	NOUN
ftr-332	974	5	of	of	ADP
ftr-332	974	6	disposition	disposition	NOUN
ftr-332	974	7	is	be	AUX
ftr-332	974	8	expanded	expand	VERB
ftr-332	974	9	in	in	ADP
ftr-332	974	10	the	the	DET
ftr-332	974	11	temporary	temporary	ADJ
ftr-332	974	12	regulation	regulation	NOUN
ftr-332	974	13	to	to	PART
ftr-332	974	14	include	include	VERB
ftr-332	974	15	the	the	DET
ftr-332	974	16	retirement	retirement	NOUN
ftr-332	974	17	of	of	ADP
ftr-332	974	18	a	a	DET
ftr-332	974	19	structural	structural	ADJ
ftr-332	974	20	component	component	NOUN
ftr-332	974	21	of	of	ADP
ftr-332	974	22	a	a	DET
ftr-332	974	23	building	building	NOUN
ftr-332	974	24	.	.	PUNCT
ftr-332	975	1			NOUN
ftr-332	975	2	gain	gain	NOUN
ftr-332	975	3	or	or	CCONJ
ftr-332	975	4	loss	loss	NOUN
ftr-332	975	5	.	.	PUNCT
ftr-332	976	1	gain	gain	NOUN
ftr-332	976	2	or	or	CCONJ
ftr-332	976	3	loss	loss	NOUN
ftr-332	976	4	on	on	ADP
ftr-332	976	5	the	the	DET
ftr-332	976	6	sale	sale	NOUN
ftr-332	976	7	,	,	PUNCT
ftr-332	976	8	exchange	exchange	NOUN
ftr-332	976	9	or	or	CCONJ
ftr-332	976	10	conversion	conversion	NOUN
ftr-332	976	11	of	of	ADP
ftr-332	976	12	an	an	DET
ftr-332	976	13	asset	asset	NOUN
ftr-332	976	14	is	be	AUX
ftr-332	976	15	determined	determine	VERB
ftr-332	976	16	under	under	ADP
ftr-332	976	17	applicable	applicable	ADJ
ftr-332	976	18	tax	tax	NOUN
ftr-332	976	19	principles	principle	NOUN
ftr-332	976	20	.	.	PUNCT
ftr-332	977	1	loss	loss	NOUN
ftr-332	977	2	on	on	ADP
ftr-332	977	3	abandonment	abandonment	NOUN
ftr-332	977	4	is	be	AUX
ftr-332	977	5	determined	determine	VERB
ftr-332	977	6	from	from	ADP
ftr-332	977	7	the	the	DET
ftr-332	977	8	―adjusted	―adjuste	VERB
ftr-332	977	9	depreciable	depreciable	ADJ
ftr-332	977	10	basis‖	basis‖	ADP
ftr-332	977	11	of	of	ADP
ftr-332	977	12	the	the	DET
ftr-332	977	13	asset	asset	NOUN
ftr-332	977	14	(	(	PUNCT
ftr-332	977	15	basis	basis	NOUN
ftr-332	977	16	adjusted	adjust	VERB
ftr-332	977	17	for	for	ADP
ftr-332	977	18	depreciation	depreciation	NOUN
ftr-332	977	19	)	)	PUNCT
ftr-332	977	20	.	.	PUNCT
ftr-332	978	1	temp	temp	NOUN
ftr-332	978	2	.	.	PUNCT
ftr-332	979	1	reg	reg	NOUN
ftr-332	979	2	.	.	PUNCT
ftr-332	980	1	§	§	PROPN
ftr-332	980	2	1.168(i)226	1.168(i)226	NUM
ftr-332	980	3	florida	florida	PROPN
ftr-332	980	4	tax	tax	NOUN
ftr-332	980	5	review	review	NOUN
ftr-332	980	6	[	[	X
ftr-332	980	7	vol	vol	NOUN
ftr-332	980	8	.	.	PUNCT
ftr-332	981	1	12:5	12:5	NUM
ftr-332	981	2	8t(d	8t(d	NUM
ftr-332	981	3	)	)	PUNCT
ftr-332	981	4	.	.	PUNCT
ftr-332	982	1	recognized	recognize	VERB
ftr-332	982	2	loss	loss	NOUN
ftr-332	982	3	on	on	ADP
ftr-332	982	4	other	other	ADJ
ftr-332	982	5	dispositions	disposition	NOUN
ftr-332	982	6	is	be	AUX
ftr-332	982	7	the	the	DET
ftr-332	982	8	excess	excess	NOUN
ftr-332	982	9	of	of	ADP
ftr-332	982	10	the	the	DET
ftr-332	982	11	adjusted	adjust	VERB
ftr-332	982	12	depreciable	depreciable	ADJ
ftr-332	982	13	basis	basis	NOUN
ftr-332	982	14	of	of	ADP
ftr-332	982	15	the	the	DET
ftr-332	982	16	asset	asset	NOUN
ftr-332	982	17	over	over	ADP
ftr-332	982	18	fair	fair	ADJ
ftr-332	982	19	market	market	NOUN
ftr-332	982	20	value	value	NOUN
ftr-332	982	21	.	.	PUNCT
ftr-332	983	1	identification	identification	NOUN
ftr-332	983	2	of	of	ADP
ftr-332	983	3	the	the	DET
ftr-332	983	4	asset	asset	NOUN
ftr-332	983	5	disposed	dispose	VERB
ftr-332	983	6	of	of	ADP
ftr-332	983	7	from	from	ADP
ftr-332	983	8	a	a	DET
ftr-332	983	9	multiple	multiple	ADJ
ftr-332	983	10	asset	asset	NOUN
ftr-332	983	11	account	account	NOUN
ftr-332	983	12	,	,	PUNCT
ftr-332	983	13	and	and	CCONJ
ftr-332	983	14	its	its	PRON
ftr-332	983	15	basis	basis	NOUN
ftr-332	983	16	,	,	PUNCT
ftr-332	983	17	is	be	AUX
ftr-332	983	18	generally	generally	ADV
ftr-332	983	19	determined	determine	VERB
ftr-332	983	20	from	from	ADP
ftr-332	983	21	the	the	DET
ftr-332	983	22	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	983	23	records	record	NOUN
ftr-332	983	24	.	.	PUNCT
ftr-332	984	1	temp	temp	NOUN
ftr-332	984	2	.	.	PUNCT
ftr-332	985	1	reg	reg	PROPN
ftr-332	985	2	.	.	PUNCT
ftr-332	986	1	§	§	PROPN
ftr-332	986	2	1.168(i)-8t(e	1.168(i)-8t(e	NUM
ftr-332	986	3	)	)	PUNCT
ftr-332	986	4	&	&	CCONJ
ftr-332	986	5	(	(	PUNCT
ftr-332	986	6	f	f	PROPN
ftr-332	986	7	)	)	PUNCT
ftr-332	986	8	.	.	PUNCT
ftr-332	987	1	the	the	DET
ftr-332	987	2	temporary	temporary	ADJ
ftr-332	987	3	regulations	regulation	NOUN
ftr-332	987	4	provide	provide	VERB
ftr-332	987	5	rules	rule	NOUN
ftr-332	987	6	for	for	ADP
ftr-332	987	7	identifying	identify	VERB
ftr-332	987	8	assets	asset	NOUN
ftr-332	987	9	if	if	SCONJ
ftr-332	987	10	the	the	DET
ftr-332	987	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	987	12	records	record	NOUN
ftr-332	987	13	do	do	AUX
ftr-332	987	14	not	not	PART
ftr-332	987	15	do	do	VERB
ftr-332	987	16	so	so	ADV
ftr-332	987	17	;	;	PUNCT
ftr-332	987	18	a	a	DET
ftr-332	987	19	first	first	ADJ
ftr-332	987	20	-	-	PUNCT
ftr-332	987	21	in	in	ADP
ftr-332	987	22	first	first	ADJ
ftr-332	987	23	-	-	PUNCT
ftr-332	987	24	out	out	ADP
ftr-332	987	25	method	method	NOUN
ftr-332	987	26	,	,	PUNCT
ftr-332	987	27	a	a	DET
ftr-332	987	28	modified	modify	VERB
ftr-332	987	29	fifo	fifo	ADJ
ftr-332	987	30	method	method	NOUN
ftr-332	987	31	,	,	PUNCT
ftr-332	987	32	a	a	DET
ftr-332	987	33	mortality	mortality	NOUN
ftr-332	987	34	dispersion	dispersion	NOUN
ftr-332	987	35	table	table	NOUN
ftr-332	987	36	method	method	NOUN
ftr-332	987	37	,	,	PUNCT
ftr-332	987	38	or	or	CCONJ
ftr-332	987	39	any	any	DET
ftr-332	987	40	other	other	ADJ
ftr-332	987	41	method	method	NOUN
ftr-332	987	42	designated	designate	VERB
ftr-332	987	43	by	by	ADP
ftr-332	987	44	the	the	DET
ftr-332	987	45	irs	irs	PROPN
ftr-332	987	46	.	.	PUNCT
ftr-332	988	1	the	the	DET
ftr-332	988	2	asset	asset	NOUN
ftr-332	988	3	can	can	AUX
ftr-332	988	4	not	not	PART
ftr-332	988	5	be	be	AUX
ftr-332	988	6	larger	large	ADJ
ftr-332	988	7	than	than	ADP
ftr-332	988	8	a	a	DET
ftr-332	988	9	unit	unit	NOUN
ftr-332	988	10	of	of	ADP
ftr-332	988	11	property	property	NOUN
ftr-332	988	12	.	.	PUNCT
ftr-332	989	1	in	in	ADP
ftr-332	989	2	case	case	NOUN
ftr-332	989	3	of	of	ADP
ftr-332	989	4	a	a	DET
ftr-332	989	5	disposition	disposition	NOUN
ftr-332	989	6	of	of	ADP
ftr-332	989	7	a	a	DET
ftr-332	989	8	structural	structural	ADJ
ftr-332	989	9	component	component	NOUN
ftr-332	989	10	of	of	ADP
ftr-332	989	11	a	a	DET
ftr-332	989	12	building	building	NOUN
ftr-332	989	13	,	,	PUNCT
ftr-332	989	14	the	the	DET
ftr-332	989	15	structural	structural	ADJ
ftr-332	989	16	component	component	NOUN
ftr-332	989	17	is	be	AUX
ftr-332	989	18	the	the	DET
ftr-332	989	19	asset	asset	NOUN
ftr-332	989	20	disposed	dispose	VERB
ftr-332	989	21	of	of	ADP
ftr-332	989	22	.	.	PUNCT
ftr-332	990	1	an	an	DET
ftr-332	990	2	improvement	improvement	NOUN
ftr-332	990	3	placed	place	VERB
ftr-332	990	4	in	in	ADP
ftr-332	990	5	service	service	NOUN
ftr-332	990	6	after	after	SCONJ
ftr-332	990	7	the	the	DET
ftr-332	990	8	asset	asset	NOUN
ftr-332	990	9	is	be	AUX
ftr-332	990	10	treated	treat	VERB
ftr-332	990	11	as	as	ADP
ftr-332	990	12	a	a	DET
ftr-332	990	13	separate	separate	ADJ
ftr-332	990	14	asset	asset	NOUN
ftr-332	990	15	provided	provide	VERB
ftr-332	990	16	that	that	SCONJ
ftr-332	990	17	it	it	PRON
ftr-332	990	18	is	be	AUX
ftr-332	990	19	not	not	PART
ftr-332	990	20	larger	large	ADJ
ftr-332	990	21	than	than	ADP
ftr-332	990	22	the	the	DET
ftr-332	990	23	unit	unit	NOUN
ftr-332	990	24	of	of	ADP
ftr-332	990	25	property	property	NOUN
ftr-332	990	26	.	.	PUNCT
ftr-332	991	1	temp	temp	NOUN
ftr-332	991	2	.	.	PUNCT
ftr-332	992	1	reg	reg	PROPN
ftr-332	992	2	.	.	PUNCT
ftr-332	993	1	§	§	PROPN
ftr-332	993	2	1.168(i)8t(c)(4)(ii)(e	1.168(i)8t(c)(4)(ii)(e	NUM
ftr-332	993	3	)	)	PUNCT
ftr-332	993	4	.	.	PUNCT
ftr-332	994	1	disposition	disposition	NOUN
ftr-332	994	2	of	of	ADP
ftr-332	994	3	an	an	DET
ftr-332	994	4	asset	asset	NOUN
ftr-332	994	5	in	in	ADP
ftr-332	994	6	a	a	DET
ftr-332	994	7	single	single	ADJ
ftr-332	994	8	asset	asset	NOUN
ftr-332	994	9	account	account	NOUN
ftr-332	994	10	terminates	terminate	VERB
ftr-332	994	11	depreciation	depreciation	NOUN
ftr-332	994	12	for	for	ADP
ftr-332	994	13	the	the	DET
ftr-332	994	14	asset	asset	NOUN
ftr-332	994	15	as	as	ADP
ftr-332	994	16	of	of	ADP
ftr-332	994	17	the	the	DET
ftr-332	994	18	time	time	NOUN
ftr-332	994	19	of	of	ADP
ftr-332	994	20	the	the	DET
ftr-332	994	21	disposition	disposition	NOUN
ftr-332	994	22	.	.	PUNCT
ftr-332	995	1	disposition	disposition	NOUN
ftr-332	995	2	of	of	ADP
ftr-332	995	3	an	an	DET
ftr-332	995	4	asset	asset	NOUN
ftr-332	995	5	in	in	ADP
ftr-332	995	6	a	a	DET
ftr-332	995	7	multiple	multiple	ADJ
ftr-332	995	8	asset	asset	NOUN
ftr-332	995	9	account	account	NOUN
ftr-332	995	10	removes	remove	VERB
ftr-332	995	11	the	the	DET
ftr-332	995	12	asset	asset	NOUN
ftr-332	995	13	from	from	ADP
ftr-332	995	14	the	the	DET
ftr-332	995	15	account	account	NOUN
ftr-332	995	16	as	as	ADP
ftr-332	995	17	of	of	ADP
ftr-332	995	18	the	the	DET
ftr-332	995	19	beginning	beginning	NOUN
ftr-332	995	20	of	of	ADP
ftr-332	995	21	the	the	DET
ftr-332	995	22	year	year	NOUN
ftr-332	995	23	of	of	ADP
ftr-332	995	24	disposition	disposition	NOUN
ftr-332	995	25	,	,	PUNCT
ftr-332	995	26	requires	require	VERB
ftr-332	995	27	separate	separate	ADJ
ftr-332	995	28	depreciation	depreciation	NOUN
ftr-332	995	29	for	for	ADP
ftr-332	995	30	the	the	DET
ftr-332	995	31	asset	asset	NOUN
ftr-332	995	32	in	in	ADP
ftr-332	995	33	the	the	DET
ftr-332	995	34	year	year	NOUN
ftr-332	995	35	of	of	ADP
ftr-332	995	36	disposition	disposition	NOUN
ftr-332	995	37	,	,	PUNCT
ftr-332	995	38	and	and	CCONJ
ftr-332	995	39	reduction	reduction	NOUN
ftr-332	995	40	of	of	ADP
ftr-332	995	41	the	the	DET
ftr-332	995	42	depreciation	depreciation	NOUN
ftr-332	995	43	reserve	reserve	NOUN
ftr-332	995	44	of	of	ADP
ftr-332	995	45	the	the	DET
ftr-332	995	46	multiple	multiple	ADJ
ftr-332	995	47	asset	asset	NOUN
ftr-332	995	48	account	account	NOUN
ftr-332	995	49	by	by	ADP
ftr-332	995	50	the	the	DET
ftr-332	995	51	unadjusted	unadjusted	ADJ
ftr-332	995	52	basis	basis	NOUN
ftr-332	995	53	of	of	ADP
ftr-332	995	54	the	the	DET
ftr-332	995	55	disposed	disposed	ADJ
ftr-332	995	56	asset	asset	NOUN
ftr-332	995	57	as	as	ADP
ftr-332	995	58	of	of	ADP
ftr-332	995	59	the	the	DET
ftr-332	995	60	first	first	ADJ
ftr-332	995	61	day	day	NOUN
ftr-332	995	62	of	of	ADP
ftr-332	995	63	the	the	DET
ftr-332	995	64	taxable	taxable	ADJ
ftr-332	995	65	year	year	NOUN
ftr-332	995	66	of	of	ADP
ftr-332	995	67	the	the	DET
ftr-332	995	68	disposition	disposition	NOUN
ftr-332	995	69	.	.	PUNCT
ftr-332	996	1	temp	temp	NOUN
ftr-332	996	2	.	.	PUNCT
ftr-332	997	1	reg	reg	PROPN
ftr-332	997	2	.	.	PUNCT
ftr-332	998	1	§	§	PROPN
ftr-332	998	2	1.168(i)-8t(g	1.168(i)-8t(g	PROPN
ftr-332	998	3	)	)	PUNCT
ftr-332	998	4	.	.	PUNCT
ftr-332	999	1			PROPN
ftr-332	999	2	general	general	ADJ
ftr-332	999	3	asset	asset	NOUN
ftr-332	999	4	accounts	account	NOUN
ftr-332	999	5	.	.	PUNCT
ftr-332	1000	1	consistent	consistent	ADJ
ftr-332	1000	2	with	with	ADP
ftr-332	1000	3	prior	prior	ADJ
ftr-332	1000	4	reg	reg	NOUN
ftr-332	1000	5	.	.	PUNCT
ftr-332	1001	1	§	§	PROPN
ftr-332	1001	2	1.168(i)-1	1.168(i)-1	PROPN
ftr-332	1001	3	,	,	PUNCT
ftr-332	1001	4	the	the	DET
ftr-332	1001	5	temporary	temporary	ADJ
ftr-332	1001	6	regulations	regulation	NOUN
ftr-332	1001	7	provide	provide	VERB
ftr-332	1001	8	for	for	ADP
ftr-332	1001	9	an	an	DET
ftr-332	1001	10	election	election	NOUN
ftr-332	1001	11	to	to	ADP
ftr-332	1001	12	group	group	NOUN
ftr-332	1001	13	assets	asset	NOUN
ftr-332	1001	14	into	into	ADP
ftr-332	1001	15	one	one	NUM
ftr-332	1001	16	or	or	CCONJ
ftr-332	1001	17	more	more	ADJ
ftr-332	1001	18	general	general	ADJ
ftr-332	1001	19	asset	asset	NOUN
ftr-332	1001	20	accounts	account	NOUN
ftr-332	1001	21	.	.	PUNCT
ftr-332	1002	1	temp	temp	NOUN
ftr-332	1002	2	.	.	PUNCT
ftr-332	1003	1	reg	reg	PROPN
ftr-332	1003	2	.	.	PUNCT
ftr-332	1004	1	§	§	PROPN
ftr-332	1004	2	1.168(i)1t(c)(2	1.168(i)1t(c)(2	NUM
ftr-332	1004	3	)	)	PUNCT
ftr-332	1004	4	provides	provide	VERB
ftr-332	1004	5	for	for	ADP
ftr-332	1004	6	grouping	group	VERB
ftr-332	1004	7	assets	asset	NOUN
ftr-332	1004	8	in	in	ADP
ftr-332	1004	9	a	a	DET
ftr-332	1004	10	general	general	ADJ
ftr-332	1004	11	asset	asset	NOUN
ftr-332	1004	12	account	account	NOUN
ftr-332	1004	13	as	as	ADV
ftr-332	1004	14	long	long	ADV
ftr-332	1004	15	as	as	SCONJ
ftr-332	1004	16	the	the	DET
ftr-332	1004	17	assets	asset	NOUN
ftr-332	1004	18	have	have	AUX
ftr-332	1004	19	been	be	AUX
ftr-332	1004	20	placed	place	VERB
ftr-332	1004	21	in	in	ADP
ftr-332	1004	22	service	service	NOUN
ftr-332	1004	23	in	in	ADP
ftr-332	1004	24	the	the	DET
ftr-332	1004	25	same	same	ADJ
ftr-332	1004	26	taxable	taxable	ADJ
ftr-332	1004	27	year	year	NOUN
ftr-332	1004	28	and	and	CCONJ
ftr-332	1004	29	have	have	VERB
ftr-332	1004	30	the	the	DET
ftr-332	1004	31	same	same	ADJ
ftr-332	1004	32	recovery	recovery	NOUN
ftr-332	1004	33	period	period	NOUN
ftr-332	1004	34	and	and	CCONJ
ftr-332	1004	35	convention	convention	NOUN
ftr-332	1004	36	.	.	PUNCT
ftr-332	1005	1	assets	asset	NOUN
ftr-332	1005	2	that	that	PRON
ftr-332	1005	3	are	be	AUX
ftr-332	1005	4	subject	subject	ADJ
ftr-332	1005	5	to	to	ADP
ftr-332	1005	6	different	different	ADJ
ftr-332	1005	7	recovery	recovery	NOUN
ftr-332	1005	8	rules	rule	NOUN
ftr-332	1005	9	or	or	CCONJ
ftr-332	1005	10	special	special	ADJ
ftr-332	1005	11	limitations	limitation	NOUN
ftr-332	1005	12	,	,	PUNCT
ftr-332	1005	13	such	such	ADJ
ftr-332	1005	14	as	as	ADP
ftr-332	1005	15	automobiles	automobile	NOUN
ftr-332	1005	16	,	,	PUNCT
ftr-332	1005	17	assets	asset	NOUN
ftr-332	1005	18	subject	subject	ADJ
ftr-332	1005	19	to	to	ADP
ftr-332	1005	20	first	first	ADJ
ftr-332	1005	21	year	year	NOUN
ftr-332	1005	22	recovery	recovery	NOUN
ftr-332	1005	23	,	,	PUNCT
ftr-332	1005	24	or	or	CCONJ
ftr-332	1005	25	property	property	NOUN
ftr-332	1005	26	used	use	VERB
ftr-332	1005	27	partly	partly	ADV
ftr-332	1005	28	for	for	ADP
ftr-332	1005	29	personal	personal	ADJ
ftr-332	1005	30	purposes	purpose	NOUN
ftr-332	1005	31	,	,	PUNCT
ftr-332	1005	32	may	may	AUX
ftr-332	1005	33	not	not	PART
ftr-332	1005	34	be	be	AUX
ftr-332	1005	35	combined	combine	VERB
ftr-332	1005	36	with	with	ADP
ftr-332	1005	37	assets	asset	NOUN
ftr-332	1005	38	subject	subject	ADJ
ftr-332	1005	39	to	to	ADP
ftr-332	1005	40	different	different	ADJ
ftr-332	1005	41	recovery	recovery	NOUN
ftr-332	1005	42	provisions	provision	NOUN
ftr-332	1005	43	.	.	PUNCT
ftr-332	1006	1	the	the	DET
ftr-332	1006	2	temporary	temporary	ADJ
ftr-332	1006	3	regulations	regulation	NOUN
ftr-332	1006	4	do	do	AUX
ftr-332	1006	5	not	not	PART
ftr-332	1006	6	include	include	VERB
ftr-332	1006	7	the	the	DET
ftr-332	1006	8	requirement	requirement	NOUN
ftr-332	1006	9	of	of	ADP
ftr-332	1006	10	prior	prior	ADJ
ftr-332	1006	11	regulations	regulation	NOUN
ftr-332	1006	12	that	that	PRON
ftr-332	1006	13	general	general	ADJ
ftr-332	1006	14	asset	asset	NOUN
ftr-332	1006	15	accounts	account	NOUN
ftr-332	1006	16	include	include	VERB
ftr-332	1006	17	only	only	ADV
ftr-332	1006	18	assets	asset	NOUN
ftr-332	1006	19	in	in	ADP
ftr-332	1006	20	the	the	DET
ftr-332	1006	21	same	same	ADJ
ftr-332	1006	22	asset	asset	NOUN
ftr-332	1006	23	class	class	NOUN
ftr-332	1006	24	.	.	PUNCT
ftr-332	1007	1	assets	asset	NOUN
ftr-332	1007	2	eligible	eligible	ADJ
ftr-332	1007	3	for	for	ADP
ftr-332	1007	4	additional	additional	ADJ
ftr-332	1007	5	first	first	ADJ
ftr-332	1007	6	year	year	NOUN
ftr-332	1007	7	depreciation	depreciation	NOUN
ftr-332	1007	8	deductions	deduction	NOUN
ftr-332	1007	9	must	must	AUX
ftr-332	1007	10	be	be	AUX
ftr-332	1007	11	grouped	group	VERB
ftr-332	1007	12	with	with	ADP
ftr-332	1007	13	assets	asset	NOUN
ftr-332	1007	14	eligible	eligible	ADJ
ftr-332	1007	15	for	for	ADP
ftr-332	1007	16	the	the	DET
ftr-332	1007	17	same	same	ADJ
ftr-332	1007	18	first	first	ADJ
ftr-332	1007	19	year	year	NOUN
ftr-332	1007	20	depreciation	depreciation	NOUN
ftr-332	1007	21	deductions	deduction	NOUN
ftr-332	1007	22	and	and	CCONJ
ftr-332	1007	23	may	may	AUX
ftr-332	1007	24	not	not	PART
ftr-332	1007	25	be	be	AUX
ftr-332	1007	26	grouped	group	VERB
ftr-332	1007	27	with	with	ADP
ftr-332	1007	28	assets	asset	NOUN
ftr-332	1007	29	not	not	PART
ftr-332	1007	30	eligible	eligible	ADJ
ftr-332	1007	31	for	for	ADP
ftr-332	1007	32	additional	additional	ADJ
ftr-332	1007	33	first	first	ADJ
ftr-332	1007	34	year	year	NOUN
ftr-332	1007	35	depreciation	depreciation	NOUN
ftr-332	1007	36	.	.	PUNCT
ftr-332	1008	1	temp	temp	NOUN
ftr-332	1008	2	.	.	PUNCT
ftr-332	1009	1	reg	reg	PROPN
ftr-332	1009	2	.	.	PUNCT
ftr-332	1010	1	§	§	PROPN
ftr-332	1010	2	1.168(i)1t(c)(2)(ii)(d	1.168(i)1t(c)(2)(ii)(d	PROPN
ftr-332	1010	3	)	)	PUNCT
ftr-332	1010	4	&	&	CCONJ
ftr-332	1010	5	(	(	PUNCT
ftr-332	1010	6	e	e	NOUN
ftr-332	1010	7	)	)	PUNCT
ftr-332	1010	8	.	.	PUNCT
ftr-332	1011	1	the	the	DET
ftr-332	1011	2	temporary	temporary	ADJ
ftr-332	1011	3	regulations	regulation	NOUN
ftr-332	1011	4	expand	expand	VERB
ftr-332	1011	5	existing	exist	VERB
ftr-332	1011	6	rules	rule	NOUN
ftr-332	1011	7	for	for	ADP
ftr-332	1011	8	dispositions	disposition	NOUN
ftr-332	1011	9	of	of	ADP
ftr-332	1011	10	assets	asset	NOUN
ftr-332	1011	11	from	from	ADP
ftr-332	1011	12	a	a	DET
ftr-332	1011	13	general	general	ADJ
ftr-332	1011	14	asset	asset	NOUN
ftr-332	1011	15	account	account	NOUN
ftr-332	1011	16	to	to	PART
ftr-332	1011	17	encompass	encompass	VERB
ftr-332	1011	18	as	as	ADP
ftr-332	1011	19	a	a	DET
ftr-332	1011	20	disposition	disposition	NOUN
ftr-332	1011	21	the	the	DET
ftr-332	1011	22	retirement	retirement	NOUN
ftr-332	1011	23	of	of	ADP
ftr-332	1011	24	a	a	DET
ftr-332	1011	25	structural	structural	ADJ
ftr-332	1011	26	component	component	NOUN
ftr-332	1011	27	of	of	ADP
ftr-332	1011	28	a	a	DET
ftr-332	1011	29	building	building	NOUN
ftr-332	1011	30	.	.	PUNCT
ftr-332	1012	1	as	as	ADP
ftr-332	1012	2	under	under	ADP
ftr-332	1012	3	existing	exist	VERB
ftr-332	1012	4	rules	rule	NOUN
ftr-332	1012	5	,	,	PUNCT
ftr-332	1012	6	the	the	DET
ftr-332	1012	7	temporary	temporary	ADJ
ftr-332	1012	8	regulations	regulation	NOUN
ftr-332	1012	9	treat	treat	VERB
ftr-332	1012	10	the	the	DET
ftr-332	1012	11	basis	basis	NOUN
ftr-332	1012	12	of	of	ADP
ftr-332	1012	13	any	any	DET
ftr-332	1012	14	asset	asset	NOUN
ftr-332	1012	15	disposed	dispose	VERB
ftr-332	1012	16	of	of	ADP
ftr-332	1012	17	from	from	ADP
ftr-332	1012	18	a	a	DET
ftr-332	1012	19	general	general	ADJ
ftr-332	1012	20	asset	asset	NOUN
ftr-332	1012	21	account	account	NOUN
ftr-332	1012	22	as	as	ADP
ftr-332	1012	23	zero	zero	NUM
ftr-332	1012	24	,	,	PUNCT
ftr-332	1012	25	and	and	CCONJ
ftr-332	1012	26	any	any	DET
ftr-332	1012	27	amount	amount	NOUN
ftr-332	1012	28	realized	realize	VERB
ftr-332	1012	29	results	result	NOUN
ftr-332	1012	30	in	in	ADP
ftr-332	1012	31	ordinary	ordinary	ADJ
ftr-332	1012	32	gain	gain	NOUN
ftr-332	1012	33	.	.	PUNCT
ftr-332	1013	1	the	the	DET
ftr-332	1013	2	taxpayer	taxpayer	NOUN
ftr-332	1013	3	continues	continue	VERB
ftr-332	1013	4	to	to	PART
ftr-332	1013	5	deprecate	deprecate	VERB
ftr-332	1013	6	assets	asset	NOUN
ftr-332	1013	7	in	in	ADP
ftr-332	1013	8	the	the	DET
ftr-332	1013	9	general	general	ADJ
ftr-332	1013	10	asset	asset	NOUN
ftr-332	1013	11	account	account	NOUN
ftr-332	1013	12	as	as	SCONJ
ftr-332	1013	13	if	if	SCONJ
ftr-332	1013	14	no	no	DET
ftr-332	1013	15	disposition	disposition	NOUN
ftr-332	1013	16	occurred	occur	VERB
ftr-332	1013	17	.	.	PUNCT
ftr-332	1014	1	temp	temp	NOUN
ftr-332	1014	2	.	.	PUNCT
ftr-332	1015	1	reg	reg	PROPN
ftr-332	1015	2	.	.	PUNCT
ftr-332	1016	1	§	§	PROPN
ftr-332	1016	2	1.168(i)-1t(e)(2	1.168(i)-1t(e)(2	PROPN
ftr-332	1016	3	)	)	PUNCT
ftr-332	1016	4	.	.	PUNCT
ftr-332	1017	1	however	however	ADV
ftr-332	1017	2	,	,	PUNCT
ftr-332	1017	3	consistent	consistent	ADJ
ftr-332	1017	4	with	with	ADP
ftr-332	1017	5	existing	exist	VERB
ftr-332	1017	6	regulations	regulation	NOUN
ftr-332	1017	7	,	,	PUNCT
ftr-332	1017	8	the	the	DET
ftr-332	1017	9	temporary	temporary	ADJ
ftr-332	1017	10	regulations	regulation	NOUN
ftr-332	1017	11	allow	allow	VERB
ftr-332	1017	12	a	a	DET
ftr-332	1017	13	taxpayer	taxpayer	NOUN
ftr-332	1017	14	to	to	PART
ftr-332	1017	15	elect	elect	VERB
ftr-332	1017	16	to	to	PART
ftr-332	1017	17	terminate	terminate	VERB
ftr-332	1017	18	general	general	ADJ
ftr-332	1017	19	asset	asset	NOUN
ftr-332	1017	20	account	account	NOUN
ftr-332	1017	21	treatment	treatment	NOUN
ftr-332	1017	22	on	on	ADP
ftr-332	1017	23	disposition	disposition	NOUN
ftr-332	1017	24	of	of	ADP
ftr-332	1017	25	an	an	DET
ftr-332	1017	26	asset	asset	NOUN
ftr-332	1017	27	in	in	ADP
ftr-332	1017	28	a	a	DET
ftr-332	1017	29	qualifying	qualify	VERB
ftr-332	1017	30	disposition	disposition	NOUN
ftr-332	1017	31	,	,	PUNCT
ftr-332	1017	32	in	in	ADP
ftr-332	1017	33	which	which	DET
ftr-332	1017	34	case	case	NOUN
ftr-332	1017	35	gain	gain	NOUN
ftr-332	1017	36	or	or	CCONJ
ftr-332	1017	37	loss	loss	NOUN
ftr-332	1017	38	is	be	AUX
ftr-332	1017	39	recognized	recognize	VERB
ftr-332	1017	40	under	under	ADP
ftr-332	1017	41	the	the	DET
ftr-332	1017	42	rules	rule	NOUN
ftr-332	1017	43	of	of	ADP
ftr-332	1017	44	temp	temp	NOUN
ftr-332	1017	45	.	.	PUNCT
ftr-332	1018	1	reg	reg	NOUN
ftr-332	1018	2	.	.	PUNCT
ftr-332	1019	1	§	§	PROPN
ftr-332	1019	2	1.168(i)-8	1.168(i)-8	NUM
ftr-332	1019	3	t.	t.	NOUN
ftr-332	1019	4	the	the	DET
ftr-332	1019	5	list	list	NOUN
ftr-332	1019	6	of	of	ADP
ftr-332	1019	7	qualifying	qualify	VERB
ftr-332	1019	8	disposition	disposition	NOUN
ftr-332	1019	9	is	be	AUX
ftr-332	1019	10	expanded	expand	VERB
ftr-332	1019	11	generally	generally	ADV
ftr-332	1019	12	to	to	PART
ftr-332	1019	13	include	include	VERB
ftr-332	1019	14	any	any	DET
ftr-332	1019	15	disposition	disposition	NOUN
ftr-332	1019	16	.	.	PUNCT
ftr-332	1020	1	temp	temp	NOUN
ftr-332	1020	2	.	.	PUNCT
ftr-332	1021	1	reg	reg	PROPN
ftr-332	1021	2	.	.	PUNCT
ftr-332	1022	1	§	§	PROPN
ftr-332	1022	2	1.168(i)-1t(e)(3	1.168(i)-1t(e)(3	NUM
ftr-332	1022	3	)	)	PUNCT
ftr-332	1022	4	.	.	PUNCT
ftr-332	1023	1	2012	2012	NUM
ftr-332	1023	2	]	]	PUNCT
ftr-332	1023	3	recent	recent	ADJ
ftr-332	1023	4	developments	development	NOUN
ftr-332	1023	5	in	in	ADP
ftr-332	1023	6	federal	federal	ADJ
ftr-332	1023	7	income	income	NOUN
ftr-332	1023	8	taxation	taxation	NOUN
ftr-332	1023	9	227	227	NUM
ftr-332	1023	10	in	in	ADP
ftr-332	1023	11	addition	addition	NOUN
ftr-332	1023	12	,	,	PUNCT
ftr-332	1023	13	general	general	ADJ
ftr-332	1023	14	asset	asset	NOUN
ftr-332	1023	15	accounts	account	NOUN
ftr-332	1023	16	are	be	AUX
ftr-332	1023	17	terminated	terminate	VERB
ftr-332	1023	18	in	in	ADP
ftr-332	1023	19	certain	certain	ADJ
ftr-332	1023	20	nonrecognition	nonrecognition	NOUN
ftr-332	1023	21	dispositions	disposition	NOUN
ftr-332	1023	22	and	and	CCONJ
ftr-332	1023	23	on	on	ADP
ftr-332	1023	24	termination	termination	NOUN
ftr-332	1023	25	of	of	ADP
ftr-332	1023	26	a	a	DET
ftr-332	1023	27	partnership	partnership	NOUN
ftr-332	1023	28	under	under	ADP
ftr-332	1023	29	§	§	PROPN
ftr-332	1023	30	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-332	1023	31	)	)	PUNCT
ftr-332	1023	32	.	.	PUNCT
ftr-332	1024	1	gain	gain	NOUN
ftr-332	1024	2	or	or	CCONJ
ftr-332	1024	3	loss	loss	NOUN
ftr-332	1024	4	may	may	AUX
ftr-332	1024	5	also	also	ADV
ftr-332	1024	6	be	be	AUX
ftr-332	1024	7	recognized	recognize	VERB
ftr-332	1024	8	on	on	ADP
ftr-332	1024	9	disposition	disposition	NOUN
ftr-332	1024	10	of	of	ADP
ftr-332	1024	11	all	all	PRON
ftr-332	1024	12	of	of	ADP
ftr-332	1024	13	the	the	DET
ftr-332	1024	14	assets	asset	NOUN
ftr-332	1024	15	,	,	PUNCT
ftr-332	1024	16	or	or	CCONJ
ftr-332	1024	17	the	the	DET
ftr-332	1024	18	last	last	ADJ
ftr-332	1024	19	asset	asset	NOUN
ftr-332	1024	20	,	,	PUNCT
ftr-332	1024	21	in	in	ADP
ftr-332	1024	22	a	a	DET
ftr-332	1024	23	general	general	ADJ
ftr-332	1024	24	asset	asset	NOUN
ftr-332	1024	25	account	account	NOUN
ftr-332	1024	26	.	.	PUNCT
ftr-332	1025	1	temp	temp	NOUN
ftr-332	1025	2	.	.	PUNCT
ftr-332	1026	1	reg	reg	PROPN
ftr-332	1026	2	.	.	PUNCT
ftr-332	1027	1	§	§	PROPN
ftr-332	1027	2	1.168(i)-1t(e)(3)(ii	1.168(i)-1t(e)(3)(ii	NUM
ftr-332	1027	3	)	)	PUNCT
ftr-332	1027	4	.	.	PUNCT
ftr-332	1028	1	f.	f.	PROPN
ftr-332	1028	2	credits	credit	VERB
ftr-332	1028	3	1	1	NUM
ftr-332	1028	4	.	.	PUNCT
ftr-332	1028	5	simplified	simplify	VERB
ftr-332	1028	6	research	research	NOUN
ftr-332	1028	7	credit	credit	NOUN
ftr-332	1028	8	elections	election	NOUN
ftr-332	1028	9	regulations	regulation	NOUN
ftr-332	1028	10	are	be	AUX
ftr-332	1028	11	final	final	ADJ
ftr-332	1028	12	.	.	PUNCT
ftr-332	1029	1	t.d	t.d	X
ftr-332	1029	2	.	.	NOUN
ftr-332	1029	3	9528	9528	NUM
ftr-332	1029	4	,	,	PUNCT
ftr-332	1029	5	alternative	alternative	ADJ
ftr-332	1029	6	simplified	simplified	ADJ
ftr-332	1029	7	credit	credit	NOUN
ftr-332	1029	8	under	under	ADP
ftr-332	1029	9	section	section	NOUN
ftr-332	1029	10	41(c)(5	41(c)(5	NUM
ftr-332	1029	11	)	)	PUNCT
ftr-332	1029	12	,	,	PUNCT
ftr-332	1029	13	76	76	NUM
ftr-332	1029	14	f.r	f.r	NOUN
ftr-332	1029	15	.	.	PROPN
ftr-332	1029	16	33994	33994	NUM
ftr-332	1029	17	(	(	PUNCT
ftr-332	1029	18	6/10/11	6/10/11	NOUN
ftr-332	1029	19	)	)	PUNCT
ftr-332	1029	20	.	.	PUNCT
ftr-332	1030	1	section	section	NOUN
ftr-332	1030	2	41(c)(5	41(c)(5	PROPN
ftr-332	1030	3	)	)	PUNCT
ftr-332	1030	4	provides	provide	VERB
ftr-332	1030	5	a	a	DET
ftr-332	1030	6	―simplified‖	―simplified‖	PROPN
ftr-332	1030	7	research	research	NOUN
ftr-332	1030	8	credit	credit	NOUN
ftr-332	1030	9	of	of	ADP
ftr-332	1030	10	14	14	NUM
ftr-332	1030	11	percent	percent	NOUN
ftr-332	1030	12	of	of	ADP
ftr-332	1030	13	so	so	ADV
ftr-332	1030	14	much	much	ADJ
ftr-332	1030	15	of	of	ADP
ftr-332	1030	16	qualified	qualified	ADJ
ftr-332	1030	17	research	research	NOUN
ftr-332	1030	18	expenditure	expenditure	NOUN
ftr-332	1030	19	as	as	SCONJ
ftr-332	1030	20	exceeds	exceed	NOUN
ftr-332	1030	21	50	50	NUM
ftr-332	1030	22	percent	percent	NOUN
ftr-332	1030	23	of	of	ADP
ftr-332	1030	24	the	the	DET
ftr-332	1030	25	average	average	ADJ
ftr-332	1030	26	qualified	qualified	ADJ
ftr-332	1030	27	research	research	NOUN
ftr-332	1030	28	expenditures	expenditure	NOUN
ftr-332	1030	29	for	for	ADP
ftr-332	1030	30	the	the	DET
ftr-332	1030	31	three	three	NUM
ftr-332	1030	32	preceding	precede	VERB
ftr-332	1030	33	taxable	taxable	ADJ
ftr-332	1030	34	year	year	NOUN
ftr-332	1030	35	,	,	PUNCT
ftr-332	1030	36	or	or	CCONJ
ftr-332	1030	37	,	,	PUNCT
ftr-332	1030	38	if	if	SCONJ
ftr-332	1030	39	the	the	DET
ftr-332	1030	40	taxpayer	taxpayer	NOUN
ftr-332	1030	41	has	have	VERB
ftr-332	1030	42	no	no	DET
ftr-332	1030	43	qualified	qualified	ADJ
ftr-332	1030	44	research	research	NOUN
ftr-332	1030	45	expenditures	expenditure	NOUN
ftr-332	1030	46	in	in	ADP
ftr-332	1030	47	prior	prior	ADJ
ftr-332	1030	48	years	year	NOUN
ftr-332	1030	49	,	,	PUNCT
ftr-332	1030	50	the	the	DET
ftr-332	1030	51	simplified	simplified	ADJ
ftr-332	1030	52	credit	credit	NOUN
ftr-332	1030	53	is	be	AUX
ftr-332	1030	54	6	6	NUM
ftr-332	1030	55	percent	percent	NOUN
ftr-332	1030	56	of	of	ADP
ftr-332	1030	57	qualified	qualified	ADJ
ftr-332	1030	58	research	research	NOUN
ftr-332	1030	59	expenditures	expenditure	NOUN
ftr-332	1030	60	for	for	ADP
ftr-332	1030	61	the	the	DET
ftr-332	1030	62	year	year	NOUN
ftr-332	1030	63	.	.	PUNCT
ftr-332	1031	1	(	(	PUNCT
ftr-332	1031	2	the	the	DET
ftr-332	1031	3	regular	regular	ADJ
ftr-332	1031	4	credit	credit	NOUN
ftr-332	1031	5	under	under	ADP
ftr-332	1031	6	§	§	PROPN
ftr-332	1031	7	41(a)(1	41(a)(1	NUM
ftr-332	1031	8	)	)	PUNCT
ftr-332	1031	9	is	be	AUX
ftr-332	1031	10	20	20	NUM
ftr-332	1031	11	percent	percent	NOUN
ftr-332	1031	12	of	of	ADP
ftr-332	1031	13	qualified	qualified	ADJ
ftr-332	1031	14	expenditures	expenditure	NOUN
ftr-332	1031	15	over	over	ADP
ftr-332	1031	16	a	a	DET
ftr-332	1031	17	base	base	NOUN
ftr-332	1031	18	.	.	PUNCT
ftr-332	1031	19	)	)	PUNCT
ftr-332	1032	1	temporary	temporary	ADJ
ftr-332	1032	2	regulations	regulation	NOUN
ftr-332	1032	3	are	be	AUX
ftr-332	1032	4	finalized	finalize	VERB
ftr-332	1032	5	as	as	ADP
ftr-332	1032	6	reg	reg	NOUN
ftr-332	1032	7	.	.	PUNCT
ftr-332	1033	1	§	§	PROPN
ftr-332	1033	2	1.41	1.41	NUM
ftr-332	1033	3	-	-	SYM
ftr-332	1033	4	9	9	NUM
ftr-332	1033	5	to	to	PART
ftr-332	1033	6	require	require	VERB
ftr-332	1033	7	an	an	DET
ftr-332	1033	8	election	election	NOUN
ftr-332	1033	9	for	for	ADP
ftr-332	1033	10	the	the	DET
ftr-332	1033	11	alternative	alternative	ADJ
ftr-332	1033	12	simplified	simplified	ADJ
ftr-332	1033	13	credit	credit	NOUN
ftr-332	1033	14	to	to	PART
ftr-332	1033	15	be	be	AUX
ftr-332	1033	16	made	make	VERB
ftr-332	1033	17	with	with	ADP
ftr-332	1033	18	the	the	DET
ftr-332	1033	19	return	return	NOUN
ftr-332	1033	20	filed	file	VERB
ftr-332	1033	21	for	for	ADP
ftr-332	1033	22	the	the	DET
ftr-332	1033	23	year	year	NOUN
ftr-332	1033	24	to	to	PART
ftr-332	1033	25	which	which	PRON
ftr-332	1033	26	the	the	DET
ftr-332	1033	27	election	election	NOUN
ftr-332	1033	28	applies	apply	VERB
ftr-332	1033	29	.	.	PUNCT
ftr-332	1034	1	the	the	DET
ftr-332	1034	2	election	election	NOUN
ftr-332	1034	3	may	may	AUX
ftr-332	1034	4	not	not	PART
ftr-332	1034	5	be	be	AUX
ftr-332	1034	6	made	make	VERB
ftr-332	1034	7	on	on	ADP
ftr-332	1034	8	an	an	DET
ftr-332	1034	9	amended	amend	VERB
ftr-332	1034	10	return	return	NOUN
ftr-332	1034	11	,	,	PUNCT
ftr-332	1034	12	nor	nor	CCONJ
ftr-332	1034	13	will	will	AUX
ftr-332	1034	14	the	the	DET
ftr-332	1034	15	irs	irs	PROPN
ftr-332	1034	16	grant	grant	VERB
ftr-332	1034	17	an	an	DET
ftr-332	1034	18	extension	extension	NOUN
ftr-332	1034	19	of	of	ADP
ftr-332	1034	20	time	time	NOUN
ftr-332	1034	21	to	to	PART
ftr-332	1034	22	file	file	VERB
ftr-332	1034	23	the	the	DET
ftr-332	1034	24	election	election	NOUN
ftr-332	1034	25	.	.	PUNCT
ftr-332	1035	1	while	while	SCONJ
ftr-332	1035	2	the	the	DET
ftr-332	1035	3	election	election	NOUN
ftr-332	1035	4	may	may	AUX
ftr-332	1035	5	not	not	PART
ftr-332	1035	6	be	be	AUX
ftr-332	1035	7	revoked	revoke	VERB
ftr-332	1035	8	absent	absent	ADJ
ftr-332	1035	9	the	the	DET
ftr-332	1035	10	consent	consent	NOUN
ftr-332	1035	11	of	of	ADP
ftr-332	1035	12	the	the	DET
ftr-332	1035	13	irs	irs	PROPN
ftr-332	1035	14	,	,	PUNCT
ftr-332	1035	15	consent	consent	NOUN
ftr-332	1035	16	is	be	AUX
ftr-332	1035	17	deemed	deem	VERB
ftr-332	1035	18	to	to	PART
ftr-332	1035	19	have	have	AUX
ftr-332	1035	20	been	be	AUX
ftr-332	1035	21	requested	request	VERB
ftr-332	1035	22	and	and	CCONJ
ftr-332	1035	23	granted	grant	VERB
ftr-332	1035	24	if	if	SCONJ
ftr-332	1035	25	the	the	DET
ftr-332	1035	26	taxpayer	taxpayer	NOUN
ftr-332	1035	27	files	file	VERB
ftr-332	1035	28	a	a	DET
ftr-332	1035	29	form	form	NOUN
ftr-332	1035	30	6765	6765	NUM
ftr-332	1035	31	calculating	calculate	VERB
ftr-332	1035	32	the	the	DET
ftr-332	1035	33	credit	credit	NOUN
ftr-332	1035	34	under	under	ADP
ftr-332	1035	35	regular	regular	ADJ
ftr-332	1035	36	methods	method	NOUN
ftr-332	1035	37	and	and	CCONJ
ftr-332	1035	38	attaches	attach	VERB
ftr-332	1035	39	the	the	DET
ftr-332	1035	40	revocation	revocation	NOUN
ftr-332	1035	41	to	to	ADP
ftr-332	1035	42	a	a	DET
ftr-332	1035	43	timely	timely	ADV
ftr-332	1035	44	filed	file	VERB
ftr-332	1035	45	(	(	PUNCT
ftr-332	1035	46	including	include	VERB
ftr-332	1035	47	extensions	extension	NOUN
ftr-332	1035	48	)	)	PUNCT
ftr-332	1035	49	original	original	ADJ
ftr-332	1035	50	return	return	NOUN
ftr-332	1035	51	for	for	ADP
ftr-332	1035	52	the	the	DET
ftr-332	1035	53	year	year	NOUN
ftr-332	1035	54	to	to	PART
ftr-332	1035	55	which	which	PRON
ftr-332	1035	56	the	the	DET
ftr-332	1035	57	revocation	revocation	NOUN
ftr-332	1035	58	applies	apply	VERB
ftr-332	1035	59	.	.	PUNCT
ftr-332	1036	1	the	the	DET
ftr-332	1036	2	final	final	ADJ
ftr-332	1036	3	regulations	regulation	NOUN
ftr-332	1036	4	allow	allow	VERB
ftr-332	1036	5	taxpayers	taxpayer	NOUN
ftr-332	1036	6	to	to	PART
ftr-332	1036	7	prorate	prorate	VERB
ftr-332	1036	8	short	short	ADJ
ftr-332	1036	9	tax	tax	NOUN
ftr-332	1036	10	years	year	NOUN
ftr-332	1036	11	by	by	ADP
ftr-332	1036	12	the	the	DET
ftr-332	1036	13	number	number	NOUN
ftr-332	1036	14	of	of	ADP
ftr-332	1036	15	days	day	NOUN
ftr-332	1036	16	in	in	ADP
ftr-332	1036	17	the	the	DET
ftr-332	1036	18	year	year	NOUN
ftr-332	1036	19	.	.	PUNCT
ftr-332	1037	1	a.	a.	NOUN
ftr-332	1037	2	can	can	AUX
ftr-332	1037	3	the	the	DET
ftr-332	1037	4	incomprehensively	incomprehensively	ADV
ftr-332	1037	5	complicated	complicate	VERB
ftr-332	1037	6	be	be	AUX
ftr-332	1037	7	―simplified‖	―simplified‖	X
ftr-332	1037	8	?	?	PUNCT
ftr-332	1038	1	t.d	t.d	PROPN
ftr-332	1038	2	.	.	NOUN
ftr-332	1038	3	9539	9539	NUM
ftr-332	1038	4	,	,	PUNCT
ftr-332	1038	5	election	election	NOUN
ftr-332	1038	6	of	of	ADP
ftr-332	1038	7	reduced	reduce	VERB
ftr-332	1038	8	research	research	NOUN
ftr-332	1038	9	credit	credit	NOUN
ftr-332	1038	10	under	under	ADP
ftr-332	1038	11	section	section	NOUN
ftr-332	1038	12	280c(c)(3	280c(c)(3	NOUN
ftr-332	1038	13	)	)	PUNCT
ftr-332	1038	14	,	,	PUNCT
ftr-332	1038	15	76	76	NUM
ftr-332	1038	16	f.r	f.r	NOUN
ftr-332	1038	17	.	.	PROPN
ftr-332	1038	18	44800	44800	NUM
ftr-332	1038	19	(	(	PUNCT
ftr-332	1038	20	8/27/11	8/27/11	NUM
ftr-332	1038	21	)	)	PUNCT
ftr-332	1038	22	.	.	PUNCT
ftr-332	1039	1	these	these	DET
ftr-332	1039	2	regulations	regulation	NOUN
ftr-332	1039	3	,	,	PUNCT
ftr-332	1039	4	reg	reg	NOUN
ftr-332	1039	5	.	.	PUNCT
ftr-332	1040	1	§	§	PROPN
ftr-332	1040	2	1.280c-4	1.280c-4	NUM
ftr-332	1040	3	,	,	PUNCT
ftr-332	1040	4	―simplify‖	―simplify‖	VERB
ftr-332	1040	5	how	how	SCONJ
ftr-332	1040	6	taxpayers	taxpayer	NOUN
ftr-332	1040	7	make	make	VERB
ftr-332	1040	8	the	the	DET
ftr-332	1040	9	election	election	NOUN
ftr-332	1040	10	to	to	PART
ftr-332	1040	11	claim	claim	VERB
ftr-332	1040	12	the	the	DET
ftr-332	1040	13	―reduced	―reduce	VERB
ftr-332	1040	14	research	research	NOUN
ftr-332	1040	15	credit‖	credit‖	NOUN
ftr-332	1040	16	under	under	ADP
ftr-332	1040	17	§	§	PROPN
ftr-332	1040	18	280c(c)(3	280c(c)(3	NOUN
ftr-332	1040	19	)	)	PUNCT
ftr-332	1040	20	.	.	PUNCT
ftr-332	1041	1	2	2	X
ftr-332	1041	2	.	.	X
ftr-332	1041	3	new	new	ADJ
ftr-332	1041	4	markets	market	NOUN
ftr-332	1041	5	credit	credit	NOUN
ftr-332	1041	6	is	be	AUX
ftr-332	1041	7	revised	revise	VERB
ftr-332	1041	8	to	to	PART
ftr-332	1041	9	help	help	VERB
ftr-332	1041	10	markets	market	NOUN
ftr-332	1041	11	other	other	ADJ
ftr-332	1041	12	than	than	ADP
ftr-332	1041	13	real	real	ADJ
ftr-332	1041	14	estate	estate	NOUN
ftr-332	1041	15	.	.	PUNCT
ftr-332	1042	1	reg-101826	reg-101826	NOUN
ftr-332	1042	2	-	-	PUNCT
ftr-332	1042	3	11	11	NUM
ftr-332	1042	4	,	,	PUNCT
ftr-332	1042	5	new	new	ADJ
ftr-332	1042	6	markets	market	NOUN
ftr-332	1042	7	tax	tax	NOUN
ftr-332	1042	8	credit	credit	NOUN
ftr-332	1042	9	non	non	ADJ
ftr-332	1042	10	-	-	ADJ
ftr-332	1042	11	real	real	ADJ
ftr-332	1042	12	estate	estate	NOUN
ftr-332	1042	13	investments	investment	NOUN
ftr-332	1042	14	,	,	PUNCT
ftr-332	1042	15	76	76	NUM
ftr-332	1042	16	f.r	f.r	NOUN
ftr-332	1042	17	.	.	PROPN
ftr-332	1042	18	32882	32882	NUM
ftr-332	1042	19	(	(	PUNCT
ftr-332	1042	20	6/7/11	6/7/11	NOUN
ftr-332	1042	21	)	)	PUNCT
ftr-332	1042	22	.	.	PUNCT
ftr-332	1043	1	section	section	NOUN
ftr-332	1043	2	45d	45d	PROPN
ftr-332	1043	3	allows	allow	VERB
ftr-332	1043	4	a	a	DET
ftr-332	1043	5	new	new	ADJ
ftr-332	1043	6	markets	market	NOUN
ftr-332	1043	7	tax	tax	NOUN
ftr-332	1043	8	credit	credit	NOUN
ftr-332	1043	9	for	for	ADP
ftr-332	1043	10	an	an	DET
ftr-332	1043	11	equity	equity	NOUN
ftr-332	1043	12	investment	investment	NOUN
ftr-332	1043	13	at	at	ADP
ftr-332	1043	14	original	original	ADJ
ftr-332	1043	15	issue	issue	NOUN
ftr-332	1043	16	in	in	ADP
ftr-332	1043	17	a	a	DET
ftr-332	1043	18	community	community	NOUN
ftr-332	1043	19	development	development	NOUN
ftr-332	1043	20	entity	entity	NOUN
ftr-332	1043	21	(	(	PUNCT
ftr-332	1043	22	cde	cde	PROPN
ftr-332	1043	23	)	)	PUNCT
ftr-332	1043	24	,	,	PUNCT
ftr-332	1043	25	an	an	DET
ftr-332	1043	26	entity	entity	NOUN
ftr-332	1043	27	that	that	PRON
ftr-332	1043	28	invests	invest	VERB
ftr-332	1043	29	in	in	ADP
ftr-332	1043	30	qualified	qualified	ADJ
ftr-332	1043	31	low	low	ADJ
ftr-332	1043	32	income	income	NOUN
ftr-332	1043	33	community	community	NOUN
ftr-332	1043	34	projects	project	NOUN
ftr-332	1043	35	.	.	PUNCT
ftr-332	1044	1	in	in	ADP
ftr-332	1044	2	order	order	NOUN
ftr-332	1044	3	to	to	PART
ftr-332	1044	4	encourage	encourage	VERB
ftr-332	1044	5	investments	investment	NOUN
ftr-332	1044	6	in	in	ADP
ftr-332	1044	7	projects	project	NOUN
ftr-332	1044	8	other	other	ADJ
ftr-332	1044	9	than	than	ADP
ftr-332	1044	10	real	real	ADJ
ftr-332	1044	11	estate	estate	NOUN
ftr-332	1044	12	development	development	NOUN
ftr-332	1044	13	proposed	propose	VERB
ftr-332	1044	14	regulations	regulation	NOUN
ftr-332	1044	15	would	would	AUX
ftr-332	1044	16	reduce	reduce	VERB
ftr-332	1044	17	the	the	DET
ftr-332	1044	18	requirement	requirement	NOUN
ftr-332	1044	19	that	that	SCONJ
ftr-332	1044	20	returns	return	VERB
ftr-332	1044	21	on	on	ADP
ftr-332	1044	22	investments	investment	NOUN
ftr-332	1044	23	by	by	ADP
ftr-332	1044	24	a	a	DET
ftr-332	1044	25	cde	cde	NOUN
ftr-332	1044	26	be	be	AUX
ftr-332	1044	27	re	re	VERB
ftr-332	1044	28	-	-	VERB
ftr-332	1044	29	invested	invest	VERB
ftr-332	1044	30	in	in	ADP
ftr-332	1044	31	community	community	NOUN
ftr-332	1044	32	development	development	NOUN
ftr-332	1044	33	projects	project	NOUN
ftr-332	1044	34	during	during	ADP
ftr-332	1044	35	a	a	DET
ftr-332	1044	36	seven	seven	NUM
ftr-332	1044	37	year	year	NOUN
ftr-332	1044	38	credit	credit	NOUN
ftr-332	1044	39	period	period	NOUN
ftr-332	1044	40	.	.	PUNCT
ftr-332	1045	1	the	the	DET
ftr-332	1045	2	proposed	propose	VERB
ftr-332	1045	3	regulation	regulation	NOUN
ftr-332	1045	4	would	would	AUX
ftr-332	1045	5	allow	allow	VERB
ftr-332	1045	6	a	a	DET
ftr-332	1045	7	cde	cde	NOUN
ftr-332	1045	8	to	to	PART
ftr-332	1045	9	reinvest	reinvest	VERB
ftr-332	1045	10	capital	capital	NOUN
ftr-332	1045	11	from	from	ADP
ftr-332	1045	12	non	non	ADJ
ftr-332	1045	13	-	-	ADJ
ftr-332	1045	14	real	real	ADJ
ftr-332	1045	15	estate	estate	NOUN
ftr-332	1045	16	businesses	business	NOUN
ftr-332	1045	17	in	in	ADP
ftr-332	1045	18	unrelated	unrelated	ADJ
ftr-332	1045	19	certified	certify	VERB
ftr-332	1045	20	community	community	NOUN
ftr-332	1045	21	development	development	NOUN
ftr-332	1045	22	financial	financial	ADJ
ftr-332	1045	23	228	228	NUM
ftr-332	1045	24	florida	florida	PROPN
ftr-332	1045	25	tax	tax	NOUN
ftr-332	1045	26	review	review	NOUN
ftr-332	1046	1	[	[	X
ftr-332	1046	2	vol	vol	NOUN
ftr-332	1046	3	.	.	PUNCT
ftr-332	1047	1	12:5	12:5	NUM
ftr-332	1047	2	institutions	institution	NOUN
ftr-332	1047	3	that	that	PRON
ftr-332	1047	4	are	be	AUX
ftr-332	1047	5	cdes	cde	NOUN
ftr-332	1047	6	under	under	ADP
ftr-332	1047	7	§	§	PROPN
ftr-332	1047	8	45d(c)(2)(b	45d(c)(2)(b	PROPN
ftr-332	1047	9	)	)	PUNCT
ftr-332	1047	10	at	at	ADP
ftr-332	1047	11	various	various	ADJ
ftr-332	1047	12	points	point	NOUN
ftr-332	1047	13	during	during	ADP
ftr-332	1047	14	the	the	DET
ftr-332	1047	15	seven	seven	NUM
ftr-332	1047	16	-	-	PUNCT
ftr-332	1047	17	year	year	NOUN
ftr-332	1047	18	credit	credit	NOUN
ftr-332	1047	19	period	period	NOUN
ftr-332	1047	20	.	.	PUNCT
ftr-332	1048	1	the	the	DET
ftr-332	1048	2	proposed	propose	VERB
ftr-332	1048	3	regulations	regulation	NOUN
ftr-332	1048	4	would	would	AUX
ftr-332	1048	5	allow	allow	VERB
ftr-332	1048	6	an	an	DET
ftr-332	1048	7	increasingly	increasingly	ADV
ftr-332	1048	8	aggregate	aggregate	ADJ
ftr-332	1048	9	amount	amount	NOUN
ftr-332	1048	10	to	to	PART
ftr-332	1048	11	be	be	AUX
ftr-332	1048	12	invested	invest	VERB
ftr-332	1048	13	in	in	ADP
ftr-332	1048	14	certified	certify	VERB
ftr-332	1048	15	community	community	NOUN
ftr-332	1048	16	development	development	NOUN
ftr-332	1048	17	financial	financial	ADJ
ftr-332	1048	18	institutions	institution	NOUN
ftr-332	1048	19	in	in	ADP
ftr-332	1048	20	the	the	DET
ftr-332	1048	21	latter	latter	ADJ
ftr-332	1048	22	part	part	NOUN
ftr-332	1048	23	of	of	ADP
ftr-332	1048	24	the	the	DET
ftr-332	1048	25	seven	seven	NUM
ftr-332	1048	26	year	year	NOUN
ftr-332	1048	27	period	period	NOUN
ftr-332	1048	28	.	.	PUNCT
ftr-332	1049	1	a.	a.	NOUN
ftr-332	1049	2	final	final	ADJ
ftr-332	1049	3	regulations	regulation	NOUN
ftr-332	1049	4	define	define	VERB
ftr-332	1049	5	an	an	DET
ftr-332	1049	6	entity	entity	NOUN
ftr-332	1049	7	serving	serve	VERB
ftr-332	1049	8	targeted	target	VERB
ftr-332	1049	9	populations	population	NOUN
ftr-332	1049	10	for	for	ADP
ftr-332	1049	11	the	the	DET
ftr-332	1049	12	new	new	ADJ
ftr-332	1049	13	markets	market	NOUN
ftr-332	1049	14	tax	tax	NOUN
ftr-332	1049	15	credit	credit	NOUN
ftr-332	1049	16	.	.	PUNCT
ftr-332	1050	1	t.d	t.d	PROPN
ftr-332	1050	2	.	.	PROPN
ftr-332	1050	3	9560	9560	NUM
ftr-332	1050	4	,	,	PUNCT
ftr-332	1050	5	targeted	target	VERB
ftr-332	1050	6	populations	population	NOUN
ftr-332	1050	7	under	under	ADP
ftr-332	1050	8	section	section	NOUN
ftr-332	1050	9	45d(e	45d(e	NUM
ftr-332	1050	10	)	)	PUNCT
ftr-332	1050	11	,	,	PUNCT
ftr-332	1050	12	76	76	NUM
ftr-332	1050	13	fed	fed	PROPN
ftr-332	1050	14	.	.	PUNCT
ftr-332	1051	1	reg	reg	PROPN
ftr-332	1051	2	.	.	PUNCT
ftr-332	1051	3	75774	75774	NUM
ftr-332	1051	4	(	(	PUNCT
ftr-332	1051	5	12/5/11	12/5/11	NUM
ftr-332	1051	6	)	)	PUNCT
ftr-332	1051	7	.	.	PUNCT
ftr-332	1052	1	section	section	NOUN
ftr-332	1052	2	45d	45d	PROPN
ftr-332	1052	3	provides	provide	VERB
ftr-332	1052	4	a	a	DET
ftr-332	1052	5	5	5	NUM
ftr-332	1052	6	percent	percent	NOUN
ftr-332	1052	7	credit	credit	NOUN
ftr-332	1052	8	each	each	DET
ftr-332	1052	9	year	year	NOUN
ftr-332	1052	10	for	for	ADP
ftr-332	1052	11	three	three	NUM
ftr-332	1052	12	years	year	NOUN
ftr-332	1052	13	,	,	PUNCT
ftr-332	1052	14	then	then	ADV
ftr-332	1052	15	6	6	NUM
ftr-332	1052	16	percent	percent	NOUN
ftr-332	1052	17	for	for	ADP
ftr-332	1052	18	subsequent	subsequent	ADJ
ftr-332	1052	19	three	three	NUM
ftr-332	1052	20	years	year	NOUN
ftr-332	1052	21	for	for	ADP
ftr-332	1052	22	equity	equity	NOUN
ftr-332	1052	23	investment	investment	NOUN
ftr-332	1052	24	in	in	ADP
ftr-332	1052	25	a	a	DET
ftr-332	1052	26	qualified	qualified	ADJ
ftr-332	1052	27	community	community	NOUN
ftr-332	1052	28	development	development	NOUN
ftr-332	1052	29	entity	entity	NOUN
ftr-332	1052	30	.	.	PUNCT
ftr-332	1053	1	a	a	DET
ftr-332	1053	2	qualified	qualified	ADJ
ftr-332	1053	3	entity	entity	NOUN
ftr-332	1053	4	is	be	AUX
ftr-332	1053	5	a	a	DET
ftr-332	1053	6	domestic	domestic	ADJ
ftr-332	1053	7	corporation	corporation	NOUN
ftr-332	1053	8	or	or	CCONJ
ftr-332	1053	9	partnership	partnership	NOUN
ftr-332	1053	10	with	with	ADP
ftr-332	1053	11	a	a	DET
ftr-332	1053	12	primary	primary	ADJ
ftr-332	1053	13	mission	mission	NOUN
ftr-332	1053	14	to	to	PART
ftr-332	1053	15	serve	serve	VERB
ftr-332	1053	16	or	or	CCONJ
ftr-332	1053	17	provide	provide	VERB
ftr-332	1053	18	investment	investment	NOUN
ftr-332	1053	19	capital	capital	NOUN
ftr-332	1053	20	for	for	ADP
ftr-332	1053	21	low	low	ADJ
ftr-332	1053	22	-	-	PUNCT
ftr-332	1053	23	income	income	NOUN
ftr-332	1053	24	communities	community	NOUN
ftr-332	1053	25	or	or	CCONJ
ftr-332	1053	26	persons	person	NOUN
ftr-332	1053	27	that	that	PRON
ftr-332	1053	28	maintains	maintain	VERB
ftr-332	1053	29	accountability	accountability	NOUN
ftr-332	1053	30	to	to	ADP
ftr-332	1053	31	the	the	DET
ftr-332	1053	32	community	community	NOUN
ftr-332	1053	33	with	with	ADP
ftr-332	1053	34	representation	representation	NOUN
ftr-332	1053	35	on	on	ADP
ftr-332	1053	36	its	its	PRON
ftr-332	1053	37	governing	govern	VERB
ftr-332	1053	38	board	board	NOUN
ftr-332	1053	39	and	and	CCONJ
ftr-332	1053	40	which	which	PRON
ftr-332	1053	41	certified	certify	VERB
ftr-332	1053	42	by	by	ADP
ftr-332	1053	43	treasury	treasury	PROPN
ftr-332	1053	44	as	as	ADP
ftr-332	1053	45	being	be	AUX
ftr-332	1053	46	a	a	DET
ftr-332	1053	47	qualified	qualified	ADJ
ftr-332	1053	48	community	community	NOUN
ftr-332	1053	49	development	development	NOUN
ftr-332	1053	50	entity	entity	NOUN
ftr-332	1053	51	.	.	PUNCT
ftr-332	1054	1	qualified	qualified	ADJ
ftr-332	1054	2	investment	investment	NOUN
ftr-332	1054	3	includes	include	VERB
ftr-332	1054	4	investment	investment	NOUN
ftr-332	1054	5	in	in	ADP
ftr-332	1054	6	a	a	DET
ftr-332	1054	7	qualified	qualified	ADJ
ftr-332	1054	8	active	active	ADJ
ftr-332	1054	9	low	low	ADJ
ftr-332	1054	10	-	-	PUNCT
ftr-332	1054	11	income	income	NOUN
ftr-332	1054	12	community	community	NOUN
ftr-332	1054	13	business	business	NOUN
ftr-332	1054	14	,	,	PUNCT
ftr-332	1054	15	a	a	DET
ftr-332	1054	16	business	business	NOUN
ftr-332	1054	17	for	for	ADP
ftr-332	1054	18	which	which	PRON
ftr-332	1054	19	at	at	ADP
ftr-332	1054	20	least	least	ADV
ftr-332	1054	21	50	50	NUM
ftr-332	1054	22	percent	percent	NOUN
ftr-332	1054	23	of	of	ADP
ftr-332	1054	24	total	total	ADJ
ftr-332	1054	25	gross	gross	ADJ
ftr-332	1054	26	income	income	NOUN
ftr-332	1054	27	is	be	AUX
ftr-332	1054	28	derived	derive	VERB
ftr-332	1054	29	from	from	ADP
ftr-332	1054	30	the	the	DET
ftr-332	1054	31	active	active	ADJ
ftr-332	1054	32	conduct	conduct	NOUN
ftr-332	1054	33	of	of	ADP
ftr-332	1054	34	a	a	DET
ftr-332	1054	35	qualified	qualified	ADJ
ftr-332	1054	36	low	low	ADJ
ftr-332	1054	37	income	income	NOUN
ftr-332	1054	38	community	community	NOUN
ftr-332	1054	39	business	business	NOUN
ftr-332	1054	40	(	(	PUNCT
ftr-332	1054	41	including	include	VERB
ftr-332	1054	42	rental	rental	ADJ
ftr-332	1054	43	real	real	ADJ
ftr-332	1054	44	estate	estate	NOUN
ftr-332	1054	45	)	)	PUNCT
ftr-332	1054	46	and	and	CCONJ
ftr-332	1054	47	a	a	DET
ftr-332	1054	48	substantial	substantial	ADJ
ftr-332	1054	49	portion	portion	NOUN
ftr-332	1054	50	of	of	ADP
ftr-332	1054	51	its	its	PRON
ftr-332	1054	52	property	property	NOUN
ftr-332	1054	53	and	and	CCONJ
ftr-332	1054	54	services	service	NOUN
ftr-332	1054	55	are	be	AUX
ftr-332	1054	56	within	within	ADP
ftr-332	1054	57	a	a	DET
ftr-332	1054	58	low	low	ADJ
ftr-332	1054	59	-	-	PUNCT
ftr-332	1054	60	income	income	NOUN
ftr-332	1054	61	community	community	NOUN
ftr-332	1054	62	.	.	PUNCT
ftr-332	1055	1	sections	section	NOUN
ftr-332	1055	2	1400	1400	NUM
ftr-332	1055	3	m	m	NOUN
ftr-332	1055	4	and	and	CCONJ
ftr-332	1055	5	1400n	1400n	NOUN
ftr-332	1055	6	include	include	VERB
ftr-332	1055	7	the	the	DET
ftr-332	1055	8	maximum	maximum	ADJ
ftr-332	1055	9	amount	amount	NOUN
ftr-332	1055	10	of	of	ADP
ftr-332	1055	11	investment	investment	NOUN
ftr-332	1055	12	qualified	qualified	ADJ
ftr-332	1055	13	for	for	ADP
ftr-332	1055	14	the	the	DET
ftr-332	1055	15	credit	credit	NOUN
ftr-332	1055	16	is	be	AUX
ftr-332	1055	17	an	an	DET
ftr-332	1055	18	amount	amount	NOUN
ftr-332	1055	19	allocated	allocate	VERB
ftr-332	1055	20	to	to	ADP
ftr-332	1055	21	the	the	DET
ftr-332	1055	22	community	community	NOUN
ftr-332	1055	23	development	development	NOUN
ftr-332	1055	24	entity	entity	NOUN
ftr-332	1055	25	from	from	ADP
ftr-332	1055	26	a	a	DET
ftr-332	1055	27	pool	pool	NOUN
ftr-332	1055	28	that	that	PRON
ftr-332	1055	29	is	be	AUX
ftr-332	1055	30	limited	limit	VERB
ftr-332	1055	31	to	to	ADP
ftr-332	1055	32	$	$	SYM
ftr-332	1055	33	3.5	3.5	NUM
ftr-332	1055	34	billion	billion	NUM
ftr-332	1055	35	for	for	ADP
ftr-332	1055	36	2011	2011	NUM
ftr-332	1055	37	,	,	PUNCT
ftr-332	1055	38	with	with	ADP
ftr-332	1055	39	nothing	nothing	PRON
ftr-332	1055	40	specified	specify	VERB
ftr-332	1055	41	thereafter	thereafter	ADV
ftr-332	1055	42	.	.	PUNCT
ftr-332	1056	1	§	§	PROPN
ftr-332	1056	2	45(f)(2	45(f)(2	NUM
ftr-332	1056	3	)	)	PUNCT
ftr-332	1056	4	.	.	PUNCT
ftr-332	1057	1	following	follow	VERB
ftr-332	1057	2	the	the	DET
ftr-332	1057	3	proposed	propose	VERB
ftr-332	1057	4	regulations	regulation	NOUN
ftr-332	1057	5	and	and	CCONJ
ftr-332	1057	6	guidance	guidance	NOUN
ftr-332	1057	7	contained	contain	VERB
ftr-332	1057	8	in	in	ADP
ftr-332	1057	9	notice	notice	NOUN
ftr-332	1057	10	2006	2006	NUM
ftr-332	1057	11	-	-	SYM
ftr-332	1057	12	60	60	NUM
ftr-332	1057	13	,	,	PUNCT
ftr-332	1057	14	2006	2006	NUM
ftr-332	1057	15	-	-	SYM
ftr-332	1057	16	2	2	NUM
ftr-332	1057	17	c.b	c.b	PROPN
ftr-332	1057	18	.	.	PROPN
ftr-332	1057	19	82	82	NUM
ftr-332	1057	20	,	,	PUNCT
ftr-332	1057	21	the	the	DET
ftr-332	1057	22	final	final	ADJ
ftr-332	1057	23	regulations	regulation	NOUN
ftr-332	1057	24	,	,	PUNCT
ftr-332	1057	25	§	§	PROPN
ftr-332	1057	26	1.45d-1	1.45d-1	NUM
ftr-332	1057	27	,	,	PUNCT
ftr-332	1057	28	provide	provide	VERB
ftr-332	1057	29	that	that	SCONJ
ftr-332	1057	30	an	an	DET
ftr-332	1057	31	entity	entity	NOUN
ftr-332	1057	32	will	will	AUX
ftr-332	1057	33	not	not	PART
ftr-332	1057	34	qualify	qualify	VERB
ftr-332	1057	35	as	as	ADP
ftr-332	1057	36	an	an	DET
ftr-332	1057	37	active	active	ADJ
ftr-332	1057	38	low	low	ADJ
ftr-332	1057	39	-	-	PUNCT
ftr-332	1057	40	income	income	NOUN
ftr-332	1057	41	community	community	NOUN
ftr-332	1057	42	business	business	NOUN
ftr-332	1057	43	unless	unless	SCONJ
ftr-332	1057	44	at	at	ADV
ftr-332	1057	45	least	least	ADV
ftr-332	1057	46	50	50	NUM
ftr-332	1057	47	percent	percent	NOUN
ftr-332	1057	48	of	of	ADP
ftr-332	1057	49	the	the	DET
ftr-332	1057	50	entity‘s	entity‘s	PROPN
ftr-332	1057	51	total	total	ADJ
ftr-332	1057	52	gross	gross	ADJ
ftr-332	1057	53	income	income	NOUN
ftr-332	1057	54	for	for	ADP
ftr-332	1057	55	any	any	DET
ftr-332	1057	56	taxable	taxable	ADJ
ftr-332	1057	57	year	year	NOUN
ftr-332	1057	58	is	be	AUX
ftr-332	1057	59	derived	derive	VERB
ftr-332	1057	60	from	from	ADP
ftr-332	1057	61	sales	sale	NOUN
ftr-332	1057	62	,	,	PUNCT
ftr-332	1057	63	rentals	rental	NOUN
ftr-332	1057	64	,	,	PUNCT
ftr-332	1057	65	services	service	NOUN
ftr-332	1057	66	,	,	PUNCT
ftr-332	1057	67	or	or	CCONJ
ftr-332	1057	68	other	other	ADJ
ftr-332	1057	69	transactions	transaction	NOUN
ftr-332	1057	70	with	with	ADP
ftr-332	1057	71	individuals	individual	NOUN
ftr-332	1057	72	who	who	PRON
ftr-332	1057	73	are	be	AUX
ftr-332	1057	74	low	low	ADJ
ftr-332	1057	75	income	income	NOUN
ftr-332	1057	76	persons	person	NOUN
ftr-332	1057	77	,	,	PUNCT
ftr-332	1057	78	at	at	ADV
ftr-332	1057	79	least	least	ADV
ftr-332	1057	80	40	40	NUM
ftr-332	1057	81	percent	percent	NOUN
ftr-332	1057	82	of	of	ADP
ftr-332	1057	83	the	the	DET
ftr-332	1057	84	entity‘s	entity‘s	PROPN
ftr-332	1057	85	employees	employee	NOUN
ftr-332	1057	86	are	be	AUX
ftr-332	1057	87	low	low	ADJ
ftr-332	1057	88	-	-	PUNCT
ftr-332	1057	89	income	income	NOUN
ftr-332	1057	90	persons	person	NOUN
ftr-332	1057	91	,	,	PUNCT
ftr-332	1057	92	or	or	CCONJ
ftr-332	1057	93	at	at	ADV
ftr-332	1057	94	least	least	ADV
ftr-332	1057	95	50	50	NUM
ftr-332	1057	96	percent	percent	NOUN
ftr-332	1057	97	of	of	ADP
ftr-332	1057	98	the	the	DET
ftr-332	1057	99	entity	entity	NOUN
ftr-332	1057	100	is	be	AUX
ftr-332	1057	101	owned	own	VERB
ftr-332	1057	102	by	by	ADP
ftr-332	1057	103	individuals	individual	NOUN
ftr-332	1057	104	who	who	PRON
ftr-332	1057	105	are	be	AUX
ftr-332	1057	106	low	low	ADJ
ftr-332	1057	107	income	income	NOUN
ftr-332	1057	108	persons	person	NOUN
ftr-332	1057	109	.	.	PUNCT
ftr-332	1058	1	the	the	DET
ftr-332	1058	2	regulations	regulation	NOUN
ftr-332	1058	3	provide	provide	VERB
ftr-332	1058	4	that	that	SCONJ
ftr-332	1058	5	an	an	DET
ftr-332	1058	6	entity	entity	NOUN
ftr-332	1058	7	may	may	AUX
ftr-332	1058	8	determine	determine	VERB
ftr-332	1058	9	the	the	DET
ftr-332	1058	10	status	status	NOUN
ftr-332	1058	11	of	of	ADP
ftr-332	1058	12	an	an	DET
ftr-332	1058	13	individual	individual	NOUN
ftr-332	1058	14	as	as	ADP
ftr-332	1058	15	low	low	ADJ
ftr-332	1058	16	income	income	NOUN
ftr-332	1058	17	using	use	VERB
ftr-332	1058	18	any	any	DET
ftr-332	1058	19	reasonable	reasonable	ADJ
ftr-332	1058	20	method	method	NOUN
ftr-332	1058	21	including	include	VERB
ftr-332	1058	22	u.s	u.s	PROPN
ftr-332	1058	23	.	.	PROPN
ftr-332	1058	24	census	census	PROPN
ftr-332	1058	25	bureau	bureau	NOUN
ftr-332	1058	26	measures	measure	NOUN
ftr-332	1058	27	,	,	PUNCT
ftr-332	1058	28	hud	hud	PROPN
ftr-332	1058	29	rules	rule	NOUN
ftr-332	1058	30	or	or	CCONJ
ftr-332	1058	31	income	income	NOUN
ftr-332	1058	32	from	from	ADP
ftr-332	1058	33	form	form	NOUN
ftr-332	1058	34	1040	1040	NUM
ftr-332	1058	35	.	.	PUNCT
ftr-332	1059	1	also	also	ADV
ftr-332	1059	2	,	,	PUNCT
ftr-332	1059	3	income	income	NOUN
ftr-332	1059	4	derived	derive	VERB
ftr-332	1059	5	from	from	ADP
ftr-332	1059	6	transactions	transaction	NOUN
ftr-332	1059	7	with	with	ADP
ftr-332	1059	8	low	low	ADJ
ftr-332	1059	9	income	income	NOUN
ftr-332	1059	10	persons	person	NOUN
ftr-332	1059	11	includes	include	VERB
ftr-332	1059	12	both	both	DET
ftr-332	1059	13	payments	payment	NOUN
ftr-332	1059	14	made	make	VERB
ftr-332	1059	15	directly	directly	ADV
ftr-332	1059	16	by	by	ADP
ftr-332	1059	17	low	low	ADJ
ftr-332	1059	18	-	-	PUNCT
ftr-332	1059	19	income	income	NOUN
ftr-332	1059	20	persons	person	NOUN
ftr-332	1059	21	plus	plus	CCONJ
ftr-332	1059	22	money	money	NOUN
ftr-332	1059	23	and	and	CCONJ
ftr-332	1059	24	the	the	DET
ftr-332	1059	25	fair	fair	ADJ
ftr-332	1059	26	market	market	NOUN
ftr-332	1059	27	value	value	NOUN
ftr-332	1059	28	of	of	ADP
ftr-332	1059	29	contributions	contribution	NOUN
ftr-332	1059	30	of	of	ADP
ftr-332	1059	31	property	property	NOUN
ftr-332	1059	32	or	or	CCONJ
ftr-332	1059	33	services	service	NOUN
ftr-332	1059	34	provided	provide	VERB
ftr-332	1059	35	to	to	ADP
ftr-332	1059	36	the	the	DET
ftr-332	1059	37	entity	entity	NOUN
ftr-332	1059	38	primarily	primarily	ADV
ftr-332	1059	39	for	for	ADP
ftr-332	1059	40	the	the	DET
ftr-332	1059	41	benefit	benefit	NOUN
ftr-332	1059	42	of	of	ADP
ftr-332	1059	43	low	low	ADJ
ftr-332	1059	44	income	income	NOUN
ftr-332	1059	45	persons	person	NOUN
ftr-332	1059	46	(	(	PUNCT
ftr-332	1059	47	provided	provide	VERB
ftr-332	1059	48	that	that	SCONJ
ftr-332	1059	49	the	the	DET
ftr-332	1059	50	contributor	contributor	NOUN
ftr-332	1059	51	not	not	PART
ftr-332	1059	52	receive	receive	VERB
ftr-332	1059	53	a	a	DET
ftr-332	1059	54	direct	direct	ADJ
ftr-332	1059	55	benefit	benefit	NOUN
ftr-332	1059	56	)	)	PUNCT
ftr-332	1059	57	.	.	PUNCT
ftr-332	1060	1	an	an	DET
ftr-332	1060	2	entity	entity	NOUN
ftr-332	1060	3	whose	whose	DET
ftr-332	1060	4	sole	sole	ADJ
ftr-332	1060	5	business	business	NOUN
ftr-332	1060	6	is	be	AUX
ftr-332	1060	7	rental	rental	ADJ
ftr-332	1060	8	real	real	ADJ
ftr-332	1060	9	property	property	NOUN
ftr-332	1060	10	will	will	AUX
ftr-332	1060	11	be	be	AUX
ftr-332	1060	12	treated	treat	VERB
ftr-332	1060	13	as	as	ADP
ftr-332	1060	14	satisfying	satisfy	VERB
ftr-332	1060	15	the	the	DET
ftr-332	1060	16	50	50	NUM
ftr-332	1060	17	percent	percent	NOUN
ftr-332	1060	18	gross	gross	ADJ
ftr-332	1060	19	income	income	NOUN
ftr-332	1060	20	requirement	requirement	NOUN
ftr-332	1060	21	if	if	SCONJ
ftr-332	1060	22	the	the	DET
ftr-332	1060	23	entity	entity	NOUN
ftr-332	1060	24	is	be	AUX
ftr-332	1060	25	treated	treat	VERB
ftr-332	1060	26	as	as	ADP
ftr-332	1060	27	being	be	AUX
ftr-332	1060	28	located	locate	VERB
ftr-332	1060	29	in	in	ADP
ftr-332	1060	30	a	a	DET
ftr-332	1060	31	low	low	ADJ
ftr-332	1060	32	-	-	PUNCT
ftr-332	1060	33	income	income	NOUN
ftr-332	1060	34	community	community	NOUN
ftr-332	1060	35	.	.	PUNCT
ftr-332	1061	1	2012	2012	NUM
ftr-332	1061	2	]	]	PUNCT
ftr-332	1061	3	recent	recent	ADJ
ftr-332	1061	4	developments	development	NOUN
ftr-332	1061	5	in	in	ADP
ftr-332	1061	6	federal	federal	ADJ
ftr-332	1061	7	income	income	NOUN
ftr-332	1061	8	taxation	taxation	NOUN
ftr-332	1061	9	229	229	NUM
ftr-332	1061	10	g.	g.	PROPN
ftr-332	1061	11	natural	natural	ADJ
ftr-332	1061	12	resources	resource	NOUN
ftr-332	1061	13	deductions	deduction	NOUN
ftr-332	1061	14	&	&	CCONJ
ftr-332	1061	15	credits	credit	NOUN
ftr-332	1061	16	1	1	NUM
ftr-332	1061	17	.	.	PUNCT
ftr-332	1061	18	actually	actually	ADV
ftr-332	1061	19	passing	pass	VERB
ftr-332	1061	20	gas	gas	NOUN
ftr-332	1061	21	is	be	AUX
ftr-332	1061	22	required	require	VERB
ftr-332	1061	23	for	for	ADP
ftr-332	1061	24	the	the	DET
ftr-332	1061	25	alternative	alternative	ADJ
ftr-332	1061	26	fuels	fuel	NOUN
ftr-332	1061	27	credit	credit	NOUN
ftr-332	1061	28	.	.	PUNCT
ftr-332	1062	1	collins	collins	PROPN
ftr-332	1062	2	v.	v.	PROPN
ftr-332	1062	3	commissioner	commissioner	PROPN
ftr-332	1062	4	,	,	PUNCT
ftr-332	1062	5	t.c	t.c	PROPN
ftr-332	1062	6	.	.	PROPN
ftr-332	1062	7	memo	memo	NOUN
ftr-332	1062	8	.	.	PUNCT
ftr-332	1063	1	2011	2011	NUM
ftr-332	1063	2	-	-	SYM
ftr-332	1063	3	37	37	NUM
ftr-332	1063	4	(	(	PUNCT
ftr-332	1063	5	2/9/11	2/9/11	NUM
ftr-332	1063	6	)	)	PUNCT
ftr-332	1063	7	.	.	PUNCT
ftr-332	1064	1	on	on	ADP
ftr-332	1064	2	the	the	DET
ftr-332	1064	3	recommendation	recommendation	NOUN
ftr-332	1064	4	of	of	ADP
ftr-332	1064	5	his	his	PRON
ftr-332	1064	6	return	return	NOUN
ftr-332	1064	7	preparer	preparer	NOUN
ftr-332	1064	8	,	,	PUNCT
ftr-332	1064	9	mr	mr	PROPN
ftr-332	1064	10	.	.	PROPN
ftr-332	1064	11	tax	tax	PROPN
ftr-332	1064	12	of	of	ADP
ftr-332	1064	13	america	america	PROPN
ftr-332	1064	14	,	,	PUNCT
ftr-332	1064	15	the	the	DET
ftr-332	1064	16	taxpayer	taxpayer	NOUN
ftr-332	1064	17	invested	invest	VERB
ftr-332	1064	18	in	in	ADP
ftr-332	1064	19	gas	gas	NOUN
ftr-332	1064	20	recovery	recovery	NOUN
ftr-332	1064	21	partners	partner	NOUN
ftr-332	1064	22	to	to	PART
ftr-332	1064	23	claim	claim	VERB
ftr-332	1064	24	a	a	DET
ftr-332	1064	25	credit	credit	NOUN
ftr-332	1064	26	under	under	ADP
ftr-332	1064	27	§	§	PROPN
ftr-332	1064	28	29	29	NUM
ftr-332	1064	29	(	(	PUNCT
ftr-332	1064	30	now	now	ADV
ftr-332	1064	31	§	§	PROPN
ftr-332	1064	32	45k	45k	NOUN
ftr-332	1064	33	)	)	PUNCT
ftr-332	1064	34	for	for	ADP
ftr-332	1064	35	alternative	alternative	ADJ
ftr-332	1064	36	fuel	fuel	NOUN
ftr-332	1064	37	produced	produce	VERB
ftr-332	1064	38	from	from	ADP
ftr-332	1064	39	landfills	landfill	NOUN
ftr-332	1064	40	in	in	ADP
ftr-332	1064	41	puerto	puerto	PROPN
ftr-332	1064	42	rico	rico	PROPN
ftr-332	1064	43	and	and	CCONJ
ftr-332	1064	44	ohio	ohio	PROPN
ftr-332	1064	45	.	.	PUNCT
ftr-332	1065	1	the	the	DET
ftr-332	1065	2	court	court	NOUN
ftr-332	1065	3	(	(	PUNCT
ftr-332	1065	4	judge	judge	PROPN
ftr-332	1065	5	paris	paris	PROPN
ftr-332	1065	6	)	)	PUNCT
ftr-332	1065	7	denied	deny	VERB
ftr-332	1065	8	the	the	DET
ftr-332	1065	9	credit	credit	NOUN
ftr-332	1065	10	because	because	SCONJ
ftr-332	1065	11	neither	neither	CCONJ
ftr-332	1065	12	petitioners	petitioner	NOUN
ftr-332	1065	13	nor	nor	CCONJ
ftr-332	1065	14	the	the	DET
ftr-332	1065	15	person	person	NOUN
ftr-332	1065	16	they	they	PRON
ftr-332	1065	17	dealt	deal	VERB
ftr-332	1065	18	with	with	ADP
ftr-332	1065	19	or	or	CCONJ
ftr-332	1065	20	the	the	DET
ftr-332	1065	21	partnership	partnership	NOUN
ftr-332	1065	22	they	they	PRON
ftr-332	1065	23	paid	pay	VERB
ftr-332	1065	24	had	have	VERB
ftr-332	1065	25	an	an	DET
ftr-332	1065	26	interest	interest	NOUN
ftr-332	1065	27	in	in	ADP
ftr-332	1065	28	a	a	DET
ftr-332	1065	29	fuel	fuel	NOUN
ftr-332	1065	30	-	-	PUNCT
ftr-332	1065	31	producing	produce	VERB
ftr-332	1065	32	source	source	NOUN
ftr-332	1065	33	and	and	CCONJ
ftr-332	1065	34	no	no	DET
ftr-332	1065	35	fuel	fuel	NOUN
ftr-332	1065	36	was	be	AUX
ftr-332	1065	37	produced	produce	VERB
ftr-332	1065	38	.	.	PUNCT
ftr-332	1066	1	accordingly	accordingly	ADV
ftr-332	1066	2	,	,	PUNCT
ftr-332	1066	3	the	the	DET
ftr-332	1066	4	court	court	NOUN
ftr-332	1066	5	found	find	VERB
ftr-332	1066	6	it	it	PRON
ftr-332	1066	7	unnecessary	unnecessary	ADJ
ftr-332	1066	8	to	to	PART
ftr-332	1066	9	explore	explore	VERB
ftr-332	1066	10	the	the	DET
ftr-332	1066	11	complexities	complexity	NOUN
ftr-332	1066	12	of	of	ADP
ftr-332	1066	13	the	the	DET
ftr-332	1066	14	credit	credit	NOUN
ftr-332	1066	15	provision	provision	NOUN
ftr-332	1066	16	.	.	PUNCT
ftr-332	1067	1	the	the	DET
ftr-332	1067	2	court	court	NOUN
ftr-332	1067	3	also	also	ADV
ftr-332	1067	4	denied	deny	VERB
ftr-332	1067	5	the	the	DET
ftr-332	1067	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1067	7	claimed	claim	VERB
ftr-332	1067	8	expense	expense	NOUN
ftr-332	1067	9	deductions	deduction	NOUN
ftr-332	1067	10	under	under	ADP
ftr-332	1067	11	§	§	PROPN
ftr-332	1067	12	§	§	PROPN
ftr-332	1067	13	162	162	NUM
ftr-332	1067	14	and	and	CCONJ
ftr-332	1067	15	212	212	NUM
ftr-332	1067	16	finding	finding	NOUN
ftr-332	1067	17	that	that	SCONJ
ftr-332	1067	18	the	the	DET
ftr-332	1067	19	taxpayer	taxpayer	NOUN
ftr-332	1067	20	had	have	AUX
ftr-332	1067	21	not	not	PART
ftr-332	1067	22	engaged	engage	VERB
ftr-332	1067	23	in	in	ADP
ftr-332	1067	24	the	the	DET
ftr-332	1067	25	activity	activity	NOUN
ftr-332	1067	26	primarily	primarily	ADV
ftr-332	1067	27	for	for	ADP
ftr-332	1067	28	profit	profit	NOUN
ftr-332	1067	29	.	.	PUNCT
ftr-332	1068	1	the	the	DET
ftr-332	1068	2	court	court	NOUN
ftr-332	1068	3	denied	deny	VERB
ftr-332	1068	4	a	a	DET
ftr-332	1068	5	§	§	PROPN
ftr-332	1068	6	165	165	NUM
ftr-332	1068	7	theft	theft	NOUN
ftr-332	1068	8	loss	loss	NOUN
ftr-332	1068	9	deduction	deduction	NOUN
ftr-332	1068	10	for	for	ADP
ftr-332	1068	11	payments	payment	NOUN
ftr-332	1068	12	made	make	VERB
ftr-332	1068	13	to	to	ADP
ftr-332	1068	14	the	the	DET
ftr-332	1068	15	partnership	partnership	NOUN
ftr-332	1068	16	finding	find	VERB
ftr-332	1068	17	that	that	SCONJ
ftr-332	1068	18	there	there	PRON
ftr-332	1068	19	was	be	VERB
ftr-332	1068	20	no	no	DET
ftr-332	1068	21	evidence	evidence	NOUN
ftr-332	1068	22	that	that	SCONJ
ftr-332	1068	23	the	the	DET
ftr-332	1068	24	taxpayer	taxpayer	NOUN
ftr-332	1068	25	discovered	discover	VERB
ftr-332	1068	26	the	the	DET
ftr-332	1068	27	losses	loss	NOUN
ftr-332	1068	28	during	during	ADP
ftr-332	1068	29	the	the	DET
ftr-332	1068	30	years	year	NOUN
ftr-332	1068	31	at	at	ADP
ftr-332	1068	32	issue	issue	NOUN
ftr-332	1068	33	.	.	PUNCT
ftr-332	1069	1	h.	h.	NOUN
ftr-332	1069	2	loss	loss	NOUN
ftr-332	1069	3	transactions	transaction	NOUN
ftr-332	1069	4	,	,	PUNCT
ftr-332	1069	5	bad	bad	ADJ
ftr-332	1069	6	debts	debt	NOUN
ftr-332	1069	7	,	,	PUNCT
ftr-332	1069	8	and	and	CCONJ
ftr-332	1069	9	nols	nols	PROPN
ftr-332	1069	10	1	1	NUM
ftr-332	1069	11	.	.	PUNCT
ftr-332	1070	1	he	he	PRON
ftr-332	1070	2	lost	lose	VERB
ftr-332	1070	3	at	at	ADP
ftr-332	1070	4	the	the	DET
ftr-332	1070	5	track	track	NOUN
ftr-332	1070	6	,	,	PUNCT
ftr-332	1070	7	but	but	CCONJ
ftr-332	1070	8	showed	show	VERB
ftr-332	1070	9	in	in	ADP
ftr-332	1070	10	the	the	DET
ftr-332	1070	11	tax	tax	NOUN
ftr-332	1070	12	court	court	NOUN
ftr-332	1070	13	.	.	PUNCT
ftr-332	1071	1	mayo	mayo	PROPN
ftr-332	1071	2	v.	v.	PROPN
ftr-332	1071	3	commissioner	commissioner	PROPN
ftr-332	1071	4	,	,	PUNCT
ftr-332	1071	5	136	136	NUM
ftr-332	1071	6	t.c	t.c	PROPN
ftr-332	1071	7	.	.	PROPN
ftr-332	1071	8	81	81	NUM
ftr-332	1071	9	(	(	PUNCT
ftr-332	1071	10	1/25/11	1/25/11	NUM
ftr-332	1071	11	)	)	PUNCT
ftr-332	1071	12	,	,	PUNCT
ftr-332	1071	13	acq	acq	PROPN
ftr-332	1071	14	.	.	PROPN
ftr-332	1071	15	aod	aod	PROPN
ftr-332	1071	16	2011	2011	NUM
ftr-332	1071	17	-	-	SYM
ftr-332	1071	18	006	006	NUM
ftr-332	1071	19	(	(	PUNCT
ftr-332	1071	20	12/21/11	12/21/11	PROPN
ftr-332	1071	21	)	)	PUNCT
ftr-332	1071	22	,	,	PUNCT
ftr-332	1071	23	2012	2012	NUM
ftr-332	1071	24	-	-	SYM
ftr-332	1071	25	3	3	NUM
ftr-332	1071	26	i.r.b	i.r.b	NOUN
ftr-332	1071	27	.	.	PUNCT
ftr-332	1072	1	(	(	PUNCT
ftr-332	1072	2	unnumbered	unnumbered	ADJ
ftr-332	1072	3	)	)	PUNCT
ftr-332	1072	4	(	(	PUNCT
ftr-332	1072	5	1/17/12	1/17/12	NUM
ftr-332	1072	6	)	)	PUNCT
ftr-332	1072	7	.	.	PUNCT
ftr-332	1073	1	in	in	ADP
ftr-332	1073	2	a	a	DET
ftr-332	1073	3	reviewed	review	VERB
ftr-332	1073	4	opinion	opinion	NOUN
ftr-332	1073	5	,	,	PUNCT
ftr-332	1073	6	the	the	DET
ftr-332	1073	7	tax	tax	NOUN
ftr-332	1073	8	court	court	NOUN
ftr-332	1073	9	(	(	PUNCT
ftr-332	1073	10	judge	judge	NOUN
ftr-332	1073	11	gale	gale	PROPN
ftr-332	1073	12	)	)	PUNCT
ftr-332	1073	13	applied	apply	VERB
ftr-332	1073	14	§	§	PROPN
ftr-332	1073	15	165(d	165(d	PROPN
ftr-332	1073	16	)	)	PUNCT
ftr-332	1073	17	to	to	PART
ftr-332	1073	18	limit	limit	VERB
ftr-332	1073	19	the	the	DET
ftr-332	1073	20	allowable	allowable	ADJ
ftr-332	1073	21	gambling	gambling	NOUN
ftr-332	1073	22	losses	loss	NOUN
ftr-332	1073	23	of	of	ADP
ftr-332	1073	24	a	a	DET
ftr-332	1073	25	taxpayer	taxpayer	NOUN
ftr-332	1073	26	who	who	PRON
ftr-332	1073	27	the	the	DET
ftr-332	1073	28	irs	irs	PROPN
ftr-332	1073	29	conceded	concede	VERB
ftr-332	1073	30	was	be	AUX
ftr-332	1073	31	in	in	ADP
ftr-332	1073	32	the	the	DET
ftr-332	1073	33	―trade	―trade	PUNCT
ftr-332	1073	34	or	or	CCONJ
ftr-332	1073	35	business	business	NOUN
ftr-332	1073	36	of	of	ADP
ftr-332	1073	37	gambling	gambling	NOUN
ftr-332	1073	38	on	on	ADP
ftr-332	1073	39	horse	horse	NOUN
ftr-332	1073	40	races.‖	races.‖	NOUN
ftr-332	1073	41	the	the	DET
ftr-332	1073	42	court	court	NOUN
ftr-332	1073	43	rejected	reject	VERB
ftr-332	1073	44	the	the	DET
ftr-332	1073	45	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1073	46	argument	argument	NOUN
ftr-332	1073	47	that	that	SCONJ
ftr-332	1073	48	under	under	ADP
ftr-332	1073	49	the	the	DET
ftr-332	1073	50	reasoning	reasoning	NOUN
ftr-332	1073	51	of	of	ADP
ftr-332	1073	52	the	the	DET
ftr-332	1073	53	supreme	supreme	PROPN
ftr-332	1073	54	court	court	PROPN
ftr-332	1073	55	in	in	ADP
ftr-332	1073	56	commissioner	commissioner	PROPN
ftr-332	1073	57	v.	v.	ADP
ftr-332	1073	58	groetzinger	groetzinger	PROPN
ftr-332	1073	59	,	,	PUNCT
ftr-332	1073	60	480	480	NUM
ftr-332	1073	61	u.s	u.s	PROPN
ftr-332	1073	62	.	.	PROPN
ftr-332	1073	63	23	23	NUM
ftr-332	1073	64	(	(	PUNCT
ftr-332	1073	65	1987	1987	NUM
ftr-332	1073	66	)	)	PUNCT
ftr-332	1073	67	,	,	PUNCT
ftr-332	1073	68	which	which	PRON
ftr-332	1073	69	held	hold	VERB
ftr-332	1073	70	that	that	SCONJ
ftr-332	1073	71	§	§	PROPN
ftr-332	1073	72	162	162	NUM
ftr-332	1073	73	expenses	expense	NOUN
ftr-332	1073	74	of	of	ADP
ftr-332	1073	75	a	a	DET
ftr-332	1073	76	professional	professional	ADJ
ftr-332	1073	77	gambler	gambler	NOUN
ftr-332	1073	78	were	be	AUX
ftr-332	1073	79	deductible	deductible	ADJ
ftr-332	1073	80	in	in	ADP
ftr-332	1073	81	computing	compute	VERB
ftr-332	1073	82	agi	agi	NOUN
ftr-332	1073	83	(	(	PUNCT
ftr-332	1073	84	rather	rather	ADV
ftr-332	1073	85	than	than	ADP
ftr-332	1073	86	as	as	ADP
ftr-332	1073	87	itemized	itemize	VERB
ftr-332	1073	88	deductions	deduction	NOUN
ftr-332	1073	89	)	)	PUNCT
ftr-332	1073	90	,	,	PUNCT
ftr-332	1073	91	the	the	DET
ftr-332	1073	92	§	§	PROPN
ftr-332	1073	93	165(d	165(d	PROPN
ftr-332	1073	94	)	)	PUNCT
ftr-332	1073	95	limitation	limitation	NOUN
ftr-332	1073	96	on	on	ADP
ftr-332	1073	97	the	the	DET
ftr-332	1073	98	deduction	deduction	NOUN
ftr-332	1073	99	of	of	ADP
ftr-332	1073	100	wagering	wager	VERB
ftr-332	1073	101	losses	loss	NOUN
ftr-332	1073	102	to	to	ADP
ftr-332	1073	103	wagering	wager	VERB
ftr-332	1073	104	income	income	NOUN
ftr-332	1073	105	should	should	AUX
ftr-332	1073	106	not	not	PART
ftr-332	1073	107	apply	apply	VERB
ftr-332	1073	108	to	to	ADP
ftr-332	1073	109	a	a	DET
ftr-332	1073	110	professional	professional	ADJ
ftr-332	1073	111	gambler	gambler	NOUN
ftr-332	1073	112	.	.	PUNCT
ftr-332	1074	1	in	in	ADP
ftr-332	1074	2	this	this	DET
ftr-332	1074	3	respect	respect	NOUN
ftr-332	1074	4	,	,	PUNCT
ftr-332	1074	5	the	the	DET
ftr-332	1074	6	court	court	NOUN
ftr-332	1074	7	reaffirmed	reaffirm	VERB
ftr-332	1074	8	its	its	PRON
ftr-332	1074	9	holding	holding	NOUN
ftr-332	1074	10	in	in	ADP
ftr-332	1074	11	offutt	offutt	PROPN
ftr-332	1074	12	v.	v.	PROPN
ftr-332	1074	13	commissioner	commissioner	PROPN
ftr-332	1074	14	,	,	PUNCT
ftr-332	1074	15	16	16	NUM
ftr-332	1074	16	t.c	t.c	PROPN
ftr-332	1074	17	.	.	PROPN
ftr-332	1074	18	1214	1214	NUM
ftr-332	1074	19	(	(	PUNCT
ftr-332	1074	20	1951	1951	NUM
ftr-332	1074	21	)	)	PUNCT
ftr-332	1074	22	,	,	PUNCT
ftr-332	1074	23	which	which	PRON
ftr-332	1074	24	reached	reach	VERB
ftr-332	1074	25	the	the	DET
ftr-332	1074	26	same	same	ADJ
ftr-332	1074	27	result	result	NOUN
ftr-332	1074	28	under	under	ADP
ftr-332	1074	29	the	the	DET
ftr-332	1074	30	1939	1939	NUM
ftr-332	1074	31	code	code	NOUN
ftr-332	1074	32	predecessor	predecessor	NOUN
ftr-332	1074	33	to	to	ADP
ftr-332	1074	34	§	§	PROPN
ftr-332	1074	35	165(d	165(d	PROPN
ftr-332	1074	36	)	)	PUNCT
ftr-332	1074	37	.	.	PUNCT
ftr-332	1075	1	the	the	PRON
ftr-332	1075	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1075	3	$	$	SYM
ftr-332	1075	4	11,297	11,297	NUM
ftr-332	1075	5	net	net	ADJ
ftr-332	1075	6	wagering	wager	VERB
ftr-332	1075	7	loss	loss	NOUN
ftr-332	1075	8	was	be	AUX
ftr-332	1075	9	disallowed	disallow	VERB
ftr-332	1075	10	.	.	PUNCT
ftr-332	1076	1	however	however	ADV
ftr-332	1076	2	,	,	PUNCT
ftr-332	1076	3	with	with	ADP
ftr-332	1076	4	respect	respect	NOUN
ftr-332	1076	5	to	to	ADP
ftr-332	1076	6	the	the	DET
ftr-332	1076	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1076	8	trade	trade	NOUN
ftr-332	1076	9	or	or	CCONJ
ftr-332	1076	10	business	business	NOUN
ftr-332	1076	11	expenses	expense	NOUN
ftr-332	1076	12	,	,	PUNCT
ftr-332	1076	13	the	the	DET
ftr-332	1076	14	court	court	NOUN
ftr-332	1076	15	overruled	overrule	VERB
ftr-332	1076	16	its	its	PRON
ftr-332	1076	17	opinion	opinion	NOUN
ftr-332	1076	18	in	in	ADP
ftr-332	1076	19	offutt	offutt	PROPN
ftr-332	1076	20	,	,	PUNCT
ftr-332	1076	21	which	which	PRON
ftr-332	1076	22	had	have	AUX
ftr-332	1076	23	treated	treat	VERB
ftr-332	1076	24	such	such	ADJ
ftr-332	1076	25	expenses	expense	NOUN
ftr-332	1076	26	as	as	ADP
ftr-332	1076	27	additional	additional	ADJ
ftr-332	1076	28	disallowed	disallow	VERB
ftr-332	1076	29	losses	loss	NOUN
ftr-332	1076	30	,	,	PUNCT
ftr-332	1076	31	and	and	CCONJ
ftr-332	1076	32	held	hold	VERB
ftr-332	1076	33	that	that	SCONJ
ftr-332	1076	34	the	the	DET
ftr-332	1076	35	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1076	36	trade	trade	NOUN
ftr-332	1076	37	or	or	CCONJ
ftr-332	1076	38	business	business	NOUN
ftr-332	1076	39	incurred	incur	VERB
ftr-332	1076	40	in	in	ADP
ftr-332	1076	41	connection	connection	NOUN
ftr-332	1076	42	with	with	ADP
ftr-332	1076	43	his	his	PRON
ftr-332	1076	44	gambling	gambling	NOUN
ftr-332	1076	45	activities	activity	NOUN
ftr-332	1076	46	(	(	PUNCT
ftr-332	1076	47	which	which	PRON
ftr-332	1076	48	did	do	AUX
ftr-332	1076	49	not	not	PART
ftr-332	1076	50	include	include	VERB
ftr-332	1076	51	the	the	DET
ftr-332	1076	52	amounts	amount	NOUN
ftr-332	1076	53	actually	actually	ADV
ftr-332	1076	54	wagered	wager	VERB
ftr-332	1076	55	)	)	PUNCT
ftr-332	1076	56	.	.	PUNCT
ftr-332	1077	1	accordingly	accordingly	ADV
ftr-332	1077	2	,	,	PUNCT
ftr-332	1077	3	the	the	DET
ftr-332	1077	4	taxpayer	taxpayer	NOUN
ftr-332	1077	5	was	be	AUX
ftr-332	1077	6	allowed	allow	VERB
ftr-332	1077	7	to	to	PART
ftr-332	1077	8	deduct	deduct	VERB
ftr-332	1077	9	under	under	ADP
ftr-332	1077	10	§	§	PROPN
ftr-332	1077	11	162(a	162(a	PROPN
ftr-332	1077	12	)	)	PUNCT
ftr-332	1077	13	the	the	DET
ftr-332	1077	14	$	$	SYM
ftr-332	1077	15	10,968	10,968	NUM
ftr-332	1077	16	of	of	ADP
ftr-332	1077	17	business	business	NOUN
ftr-332	1077	18	expenses	expense	NOUN
ftr-332	1077	19	incurred	incur	VERB
ftr-332	1077	20	in	in	ADP
ftr-332	1077	21	carrying	carry	VERB
ftr-332	1077	22	on	on	ADP
ftr-332	1077	23	his	his	PRON
ftr-332	1077	24	gambling	gambling	NOUN
ftr-332	1077	25	business	business	NOUN
ftr-332	1077	26	.	.	PUNCT
ftr-332	1078	1	2	2	X
ftr-332	1078	2	.	.	X
ftr-332	1078	3	character	character	NOUN
ftr-332	1078	4	of	of	ADP
ftr-332	1078	5	income	income	NOUN
ftr-332	1078	6	versus	versus	ADP
ftr-332	1078	7	character	character	NOUN
ftr-332	1078	8	of	of	ADP
ftr-332	1078	9	deductions	deduction	NOUN
ftr-332	1078	10	for	for	ADP
ftr-332	1078	11	venture	venture	NOUN
ftr-332	1078	12	capital	capital	NOUN
ftr-332	1078	13	fund	fund	NOUN
ftr-332	1078	14	managers	manager	NOUN
ftr-332	1078	15	:	:	PUNCT
ftr-332	1078	16	capital	capital	NOUN
ftr-332	1078	17	gain	gain	NOUN
ftr-332	1078	18	income	income	NOUN
ftr-332	1078	19	and	and	CCONJ
ftr-332	1078	20	ordinary	ordinary	ADJ
ftr-332	1078	21	deductions	deduction	NOUN
ftr-332	1078	22	,	,	PUNCT
ftr-332	1078	23	or	or	CCONJ
ftr-332	1078	24	―heads	―head	VERB
ftr-332	1078	25	the	the	DET
ftr-332	1078	26	taxpayer	taxpayer	NOUN
ftr-332	1078	27	wins	win	VERB
ftr-332	1078	28	,	,	PUNCT
ftr-332	1078	29	tails	tail	VERB
ftr-332	1078	30	the	the	DET
ftr-332	1078	31	government	government	NOUN
ftr-332	1078	32	230	230	NUM
ftr-332	1078	33	florida	florida	PROPN
ftr-332	1078	34	tax	tax	NOUN
ftr-332	1078	35	review	review	NOUN
ftr-332	1078	36	[	[	X
ftr-332	1078	37	vol	vol	NOUN
ftr-332	1078	38	.	.	PUNCT
ftr-332	1079	1	12:5	12:5	NUM
ftr-332	1079	2	loses.‖	loses.‖	NOUN
ftr-332	1079	3	dagres	dagre	NOUN
ftr-332	1079	4	v.	v.	ADP
ftr-332	1079	5	commissioner	commissioner	NOUN
ftr-332	1079	6	,	,	PUNCT
ftr-332	1079	7	136	136	NUM
ftr-332	1079	8	t.c	t.c	PROPN
ftr-332	1079	9	.	.	PROPN
ftr-332	1079	10	263	263	NUM
ftr-332	1079	11	(	(	PUNCT
ftr-332	1079	12	3/28/11	3/28/11	NUM
ftr-332	1079	13	)	)	PUNCT
ftr-332	1079	14	.	.	PUNCT
ftr-332	1080	1	the	the	DET
ftr-332	1080	2	tax	tax	NOUN
ftr-332	1080	3	court	court	NOUN
ftr-332	1080	4	(	(	PUNCT
ftr-332	1080	5	judge	judge	PROPN
ftr-332	1080	6	gustafson	gustafson	PROPN
ftr-332	1080	7	)	)	PUNCT
ftr-332	1080	8	held	hold	VERB
ftr-332	1080	9	that	that	SCONJ
ftr-332	1080	10	a	a	DET
ftr-332	1080	11	$	$	SYM
ftr-332	1080	12	5	5	NUM
ftr-332	1080	13	million	million	NUM
ftr-332	1080	14	loan	loan	NOUN
ftr-332	1080	15	from	from	ADP
ftr-332	1080	16	a	a	DET
ftr-332	1080	17	venture	venture	NOUN
ftr-332	1080	18	capital	capital	NOUN
ftr-332	1080	19	fund	fund	NOUN
ftr-332	1080	20	manager	manager	NOUN
ftr-332	1080	21	to	to	ADP
ftr-332	1080	22	a	a	DET
ftr-332	1080	23	business	business	NOUN
ftr-332	1080	24	associate	associate	NOUN
ftr-332	1080	25	who	who	PRON
ftr-332	1080	26	provided	provide	VERB
ftr-332	1080	27	leads	lead	NOUN
ftr-332	1080	28	on	on	ADP
ftr-332	1080	29	companies	company	NOUN
ftr-332	1080	30	in	in	ADP
ftr-332	1080	31	which	which	PRON
ftr-332	1080	32	the	the	DET
ftr-332	1080	33	venture	venture	NOUN
ftr-332	1080	34	capital	capital	NOUN
ftr-332	1080	35	funds	fund	NOUN
ftr-332	1080	36	(	(	PUNCT
ftr-332	1080	37	organized	organize	VERB
ftr-332	1080	38	as	as	ADP
ftr-332	1080	39	limited	limited	ADJ
ftr-332	1080	40	partnerships	partnership	NOUN
ftr-332	1080	41	)	)	PUNCT
ftr-332	1080	42	might	might	AUX
ftr-332	1080	43	invest	invest	VERB
ftr-332	1080	44	was	be	AUX
ftr-332	1080	45	proximately	proximately	ADV
ftr-332	1080	46	related	relate	VERB
ftr-332	1080	47	to	to	ADP
ftr-332	1080	48	the	the	DET
ftr-332	1080	49	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1080	50	trade	trade	NOUN
ftr-332	1080	51	or	or	CCONJ
ftr-332	1080	52	business	business	NOUN
ftr-332	1080	53	of	of	ADP
ftr-332	1080	54	managing	manage	VERB
ftr-332	1080	55	venture	venture	NOUN
ftr-332	1080	56	capital	capital	NOUN
ftr-332	1080	57	funds	fund	NOUN
ftr-332	1080	58	(	(	PUNCT
ftr-332	1080	59	which	which	PRON
ftr-332	1080	60	was	be	AUX
ftr-332	1080	61	conducted	conduct	VERB
ftr-332	1080	62	as	as	ADP
ftr-332	1080	63	the	the	DET
ftr-332	1080	64	managing	manage	VERB
ftr-332	1080	65	member	member	NOUN
ftr-332	1080	66	of	of	ADP
ftr-332	1080	67	llcs	llcs	NOUN
ftr-332	1080	68	that	that	PRON
ftr-332	1080	69	were	be	AUX
ftr-332	1080	70	the	the	DET
ftr-332	1080	71	general	general	ADJ
ftr-332	1080	72	partners	partner	NOUN
ftr-332	1080	73	of	of	ADP
ftr-332	1080	74	the	the	DET
ftr-332	1080	75	funds	fund	NOUN
ftr-332	1080	76	,	,	PUNCT
ftr-332	1080	77	with	with	ADP
ftr-332	1080	78	actual	actual	ADJ
ftr-332	1080	79	management	management	NOUN
ftr-332	1080	80	conducted	conduct	VERB
ftr-332	1080	81	through	through	ADP
ftr-332	1080	82	an	an	DET
ftr-332	1080	83	s	s	X
ftr-332	1080	84	corporation	corporation	NOUN
ftr-332	1080	85	owned	own	VERB
ftr-332	1080	86	by	by	ADP
ftr-332	1080	87	the	the	DET
ftr-332	1080	88	partners	partner	NOUN
ftr-332	1080	89	(	(	PUNCT
ftr-332	1080	90	llc	llc	PROPN
ftr-332	1080	91	members	member	NOUN
ftr-332	1080	92	)	)	PUNCT
ftr-332	1080	93	of	of	ADP
ftr-332	1080	94	the	the	DET
ftr-332	1080	95	general	general	ADJ
ftr-332	1080	96	partner	partner	NOUN
ftr-332	1080	97	)	)	PUNCT
ftr-332	1080	98	.	.	PUNCT
ftr-332	1081	1	although	although	SCONJ
ftr-332	1081	2	the	the	DET
ftr-332	1081	3	venture	venture	NOUN
ftr-332	1081	4	capital	capital	NOUN
ftr-332	1081	5	funds	fund	NOUN
ftr-332	1081	6	‘	'	PUNCT
ftr-332	1081	7	sole	sole	ADJ
ftr-332	1081	8	activity	activity	NOUN
ftr-332	1081	9	was	be	AUX
ftr-332	1081	10	investing	invest	VERB
ftr-332	1081	11	,	,	PUNCT
ftr-332	1081	12	the	the	DET
ftr-332	1081	13	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1081	14	activities	activity	NOUN
ftr-332	1081	15	in	in	ADP
ftr-332	1081	16	managing	manage	VERB
ftr-332	1081	17	the	the	DET
ftr-332	1081	18	funds	fund	NOUN
ftr-332	1081	19	on	on	ADP
ftr-332	1081	20	behalf	behalf	NOUN
ftr-332	1081	21	of	of	ADP
ftr-332	1081	22	the	the	DET
ftr-332	1081	23	investors	investor	NOUN
ftr-332	1081	24	(	(	PUNCT
ftr-332	1081	25	even	even	ADV
ftr-332	1081	26	though	though	SCONJ
ftr-332	1081	27	he	he	PRON
ftr-332	1081	28	had	have	VERB
ftr-332	1081	29	a	a	DET
ftr-332	1081	30	hefty	hefty	ADJ
ftr-332	1081	31	carry	carry	NOUN
ftr-332	1081	32	—	—	PUNCT
ftr-332	1081	33	raking	rake	VERB
ftr-332	1081	34	-	-	PUNCT
ftr-332	1081	35	in	in	ADP
ftr-332	1081	36	over	over	ADP
ftr-332	1081	37	$	$	SYM
ftr-332	1081	38	40	40	NUM
ftr-332	1081	39	million	million	NUM
ftr-332	1081	40	for	for	ADP
ftr-332	1081	41	the	the	DET
ftr-332	1081	42	year	year	NOUN
ftr-332	1081	43	in	in	ADP
ftr-332	1081	44	issue	issue	NOUN
ftr-332	1081	45	)	)	PUNCT
ftr-332	1081	46	,	,	PUNCT
ftr-332	1081	47	rose	rise	VERB
ftr-332	1081	48	to	to	ADP
ftr-332	1081	49	the	the	DET
ftr-332	1081	50	level	level	NOUN
ftr-332	1081	51	of	of	ADP
ftr-332	1081	52	a	a	DET
ftr-332	1081	53	trade	trade	NOUN
ftr-332	1081	54	or	or	CCONJ
ftr-332	1081	55	business	business	NOUN
ftr-332	1081	56	.	.	PUNCT
ftr-332	1082	1	judge	judge	PROPN
ftr-332	1082	2	gustafson	gustafson	PROPN
ftr-332	1082	3	reasoned	reason	VERB
ftr-332	1082	4	that	that	SCONJ
ftr-332	1082	5	―[t]he	―[t]he	ADJ
ftr-332	1082	6	general	general	ADJ
ftr-332	1082	7	partner	partner	NOUN
ftr-332	1082	8	l.l.c.s	l.l.c.s	PROPN
ftr-332	1082	9	were	be	AUX
ftr-332	1082	10	thus	thus	ADV
ftr-332	1082	11	different	different	ADJ
ftr-332	1082	12	from	from	ADP
ftr-332	1082	13	an	an	DET
ftr-332	1082	14	investor	investor	NOUN
ftr-332	1082	15	(	(	PUNCT
ftr-332	1082	16	whose	whose	DET
ftr-332	1082	17	nonbusiness	nonbusiness	NOUN
ftr-332	1082	18	activity	activity	NOUN
ftr-332	1082	19	involves	involve	VERB
ftr-332	1082	20	buying	buy	VERB
ftr-332	1082	21	and	and	CCONJ
ftr-332	1082	22	selling	sell	VERB
ftr-332	1082	23	securities	security	NOUN
ftr-332	1082	24	for	for	ADP
ftr-332	1082	25	his	his	PRON
ftr-332	1082	26	own	own	ADJ
ftr-332	1082	27	account	account	NOUN
ftr-332	1082	28	)	)	PUNCT
ftr-332	1082	29	and	and	CCONJ
ftr-332	1082	30	were	be	AUX
ftr-332	1082	31	more	more	ADV
ftr-332	1082	32	like	like	ADP
ftr-332	1082	33	a	a	DET
ftr-332	1082	34	broker	broker	NOUN
ftr-332	1082	35	(	(	PUNCT
ftr-332	1082	36	whose	whose	DET
ftr-332	1082	37	business	business	NOUN
ftr-332	1082	38	is	be	AUX
ftr-332	1082	39	to	to	PART
ftr-332	1082	40	buy	buy	VERB
ftr-332	1082	41	and	and	CCONJ
ftr-332	1082	42	sell	sell	VERB
ftr-332	1082	43	securities	security	NOUN
ftr-332	1082	44	as	as	ADP
ftr-332	1082	45	inventory	inventory	NOUN
ftr-332	1082	46	for	for	ADP
ftr-332	1082	47	commissions).‖	commissions).‖	NOUN
ftr-332	1082	48	he	he	PRON
ftr-332	1082	49	rejected	reject	VERB
ftr-332	1082	50	the	the	DET
ftr-332	1082	51	irs‘s	irs‘s	NOUN
ftr-332	1082	52	argument	argument	NOUN
ftr-332	1082	53	that	that	SCONJ
ftr-332	1082	54	the	the	DET
ftr-332	1082	55	fact	fact	NOUN
ftr-332	1082	56	that	that	SCONJ
ftr-332	1082	57	the	the	DET
ftr-332	1082	58	general	general	ADJ
ftr-332	1082	59	partner	partner	NOUN
ftr-332	1082	60	managing	manage	VERB
ftr-332	1082	61	llcs	llcs	NOUN
ftr-332	1082	62	were	be	AUX
ftr-332	1082	63	one	one	NUM
ftr-332	1082	64	percent	percent	NOUN
ftr-332	1082	65	partners	partner	NOUN
ftr-332	1082	66	rendered	render	VERB
ftr-332	1082	67	their	their	PRON
ftr-332	1082	68	activity	activity	NOUN
ftr-332	1082	69	investment	investment	NOUN
ftr-332	1082	70	rather	rather	ADV
ftr-332	1082	71	than	than	ADP
ftr-332	1082	72	a	a	DET
ftr-332	1082	73	trade	trade	NOUN
ftr-332	1082	74	or	or	CCONJ
ftr-332	1082	75	business	business	NOUN
ftr-332	1082	76	.	.	PUNCT
ftr-332	1083	1	significantly	significantly	ADV
ftr-332	1083	2	,	,	PUNCT
ftr-332	1083	3	the	the	DET
ftr-332	1083	4	court	court	NOUN
ftr-332	1083	5	observed	observe	VERB
ftr-332	1083	6	as	as	SCONJ
ftr-332	1083	7	follows	follow	VERB
ftr-332	1083	8	:	:	PUNCT
ftr-332	1083	9	it	it	PRON
ftr-332	1083	10	may	may	AUX
ftr-332	1083	11	be	be	AUX
ftr-332	1083	12	anomalous	anomalous	ADJ
ftr-332	1083	13	that	that	SCONJ
ftr-332	1083	14	,	,	PUNCT
ftr-332	1083	15	with	with	ADP
ftr-332	1083	16	the	the	DET
ftr-332	1083	17	irs‘s	irs‘s	NOUN
ftr-332	1083	18	concurrence	concurrence	NOUN
ftr-332	1083	19	,	,	PUNCT
ftr-332	1083	20	a	a	DET
ftr-332	1083	21	venture	venture	NOUN
ftr-332	1083	22	capitalist	capitalist	NOUN
ftr-332	1083	23	may	may	AUX
ftr-332	1083	24	treat	treat	VERB
ftr-332	1083	25	its	its	PRON
ftr-332	1083	26	receipt	receipt	NOUN
ftr-332	1083	27	of	of	ADP
ftr-332	1083	28	―carry‖	―carry‖	PROPN
ftr-332	1083	29	as	as	ADP
ftr-332	1083	30	a	a	DET
ftr-332	1083	31	nontaxable	nontaxable	ADJ
ftr-332	1083	32	event	event	NOUN
ftr-332	1083	33	,	,	PUNCT
ftr-332	1083	34	see	see	PROPN
ftr-332	1083	35	rev	rev	PROPN
ftr-332	1083	36	.	.	PROPN
ftr-332	1083	37	proc	proc	PROPN
ftr-332	1083	38	.	.	PUNCT
ftr-332	1084	1	93	93	NUM
ftr-332	1084	2	-	-	SYM
ftr-332	1084	3	27	27	NUM
ftr-332	1084	4	,	,	PUNCT
ftr-332	1084	5	sec	sec	PROPN
ftr-332	1084	6	.	.	PROPN
ftr-332	1084	7	4.01	4.01	NUM
ftr-332	1084	8	,	,	PUNCT
ftr-332	1084	9	1993	1993	NUM
ftr-332	1084	10	-	-	SYM
ftr-332	1084	11	2	2	NUM
ftr-332	1084	12	c.b	c.b	PROPN
ftr-332	1084	13	.	.	PROPN
ftr-332	1084	14	343	343	NUM
ftr-332	1084	15	,	,	PUNCT
ftr-332	1084	16	344	344	NUM
ftr-332	1084	17	,	,	PUNCT
ftr-332	1085	1	and	and	CCONJ
ftr-332	1085	2	may	may	AUX
ftr-332	1085	3	then	then	ADV
ftr-332	1085	4	report	report	VERB
ftr-332	1085	5	its	its	PRON
ftr-332	1085	6	eventual	eventual	ADJ
ftr-332	1085	7	income	income	NOUN
ftr-332	1085	8	as	as	ADP
ftr-332	1085	9	capital	capital	NOUN
ftr-332	1085	10	gain	gain	NOUN
ftr-332	1085	11	,	,	PUNCT
ftr-332	1085	12	see	see	PROPN
ftr-332	1085	13	rev	rev	PROPN
ftr-332	1085	14	.	.	PROPN
ftr-332	1085	15	proc	proc	PROPN
ftr-332	1085	16	.	.	PUNCT
ftr-332	1086	1	2001	2001	NUM
ftr-332	1086	2	-	-	SYM
ftr-332	1086	3	43	43	NUM
ftr-332	1086	4	,	,	PUNCT
ftr-332	1086	5	sec	sec	PROPN
ftr-332	1086	6	.	.	PROPN
ftr-332	1086	7	4.01	4.01	NUM
ftr-332	1086	8	,	,	PUNCT
ftr-332	1086	9	2001	2001	NUM
ftr-332	1086	10	-	-	SYM
ftr-332	1086	11	2	2	NUM
ftr-332	1086	12	c.b	c.b	PROPN
ftr-332	1086	13	.	.	PROPN
ftr-332	1086	14	191	191	NUM
ftr-332	1086	15	,	,	PUNCT
ftr-332	1086	16	192	192	NUM
ftr-332	1086	17	;	;	PUNCT
ftr-332	1086	18	23	23	NUM
ftr-332	1086	19	but	but	CCONJ
ftr-332	1086	20	that	that	DET
ftr-332	1086	21	treatment	treatment	NOUN
ftr-332	1086	22	is	be	AUX
ftr-332	1086	23	not	not	PART
ftr-332	1086	24	challenged	challenge	VERB
ftr-332	1086	25	here	here	ADV
ftr-332	1086	26	.	.	PUNCT
ftr-332	1087	1	accordingly	accordingly	ADV
ftr-332	1087	2	,	,	PUNCT
ftr-332	1087	3	even	even	ADV
ftr-332	1087	4	though	though	SCONJ
ftr-332	1087	5	this	this	DET
ftr-332	1087	6	profit	profit	NOUN
ftr-332	1087	7	interest	interest	NOUN
ftr-332	1087	8	is	be	AUX
ftr-332	1087	9	compensation	compensation	NOUN
ftr-332	1087	10	for	for	ADP
ftr-332	1087	11	personal	personal	ADJ
ftr-332	1087	12	services	service	NOUN
ftr-332	1087	13	,	,	PUNCT
ftr-332	1087	14	it	it	PRON
ftr-332	1087	15	is	be	AUX
ftr-332	1087	16	deemed	deem	VERB
ftr-332	1087	17	to	to	PART
ftr-332	1087	18	remain	remain	VERB
ftr-332	1087	19	passthrough	passthrough	NOUN
ftr-332	1087	20	income	income	NOUN
ftr-332	1087	21	with	with	ADP
ftr-332	1087	22	the	the	DET
ftr-332	1087	23	same	same	ADJ
ftr-332	1087	24	character	character	NOUN
ftr-332	1087	25	in	in	ADP
ftr-332	1087	26	the	the	DET
ftr-332	1087	27	hands	hand	NOUN
ftr-332	1087	28	of	of	ADP
ftr-332	1087	29	the	the	DET
ftr-332	1087	30	recipient	recipient	NOUN
ftr-332	1087	31	(	(	PUNCT
ftr-332	1087	32	the	the	DET
ftr-332	1087	33	general	general	ADJ
ftr-332	1087	34	partner	partner	NOUN
ftr-332	1087	35	l.l.c	l.l.c	PROPN
ftr-332	1087	36	.	.	PUNCT
ftr-332	1087	37	)	)	PUNCT
ftr-332	1088	1	as	as	ADP
ftr-332	1088	2	in	in	ADP
ftr-332	1088	3	the	the	DET
ftr-332	1088	4	hands	hand	NOUN
ftr-332	1088	5	of	of	ADP
ftr-332	1088	6	the	the	DET
ftr-332	1088	7	partnership	partnership	NOUN
ftr-332	1088	8	(	(	PUNCT
ftr-332	1088	9	the	the	DET
ftr-332	1088	10	venture	venture	NOUN
ftr-332	1088	11	fund	fund	NOUN
ftr-332	1088	12	l.p	l.p	PROPN
ftr-332	1088	13	.	.	PROPN
ftr-332	1088	14	)	)	PUNCT
ftr-332	1088	15	—	—	PUNCT
ftr-332	1088	16	i.e.	i.e.	X
ftr-332	1088	17	,	,	PUNCT
ftr-332	1088	18	primarily	primarily	ADV
ftr-332	1088	19	capital	capital	NOUN
ftr-332	1088	20	gains	gain	NOUN
ftr-332	1088	21	from	from	ADP
ftr-332	1088	22	investment	investment	NOUN
ftr-332	1088	23	.	.	PUNCT
ftr-332	1089	1	see	see	VERB
ftr-332	1089	2	secs	sec	NOUN
ftr-332	1089	3	.	.	PUNCT
ftr-332	1090	1	701	701	NUM
ftr-332	1090	2	,	,	PUNCT
ftr-332	1090	3	702	702	NUM
ftr-332	1090	4	;	;	PUNCT
ftr-332	1090	5	26	26	NUM
ftr-332	1090	6	c.f.r	c.f.r	NOUN
ftr-332	1090	7	.	.	PUNCT
ftr-332	1091	1	secs	sec	NOUN
ftr-332	1091	2	.	.	PUNCT
ftr-332	1092	1	1.701	1.701	NUM
ftr-332	1092	2	-	-	SYM
ftr-332	1092	3	1	1	NUM
ftr-332	1092	4	,	,	PUNCT
ftr-332	1092	5	1.702	1.702	NUM
ftr-332	1092	6	-	-	SYM
ftr-332	1092	7	1	1	NUM
ftr-332	1092	8	,	,	PUNCT
ftr-332	1092	9	income	income	NOUN
ftr-332	1092	10	tax	tax	NOUN
ftr-332	1092	11	regs	reg	NOUN
ftr-332	1092	12	.	.	PUNCT
ftr-332	1093	1	we	we	PRON
ftr-332	1093	2	do	do	AUX
ftr-332	1093	3	not	not	PART
ftr-332	1093	4	agree	agree	VERB
ftr-332	1093	5	with	with	ADP
ftr-332	1093	6	the	the	DET
ftr-332	1093	7	irs	irs	PROPN
ftr-332	1093	8	that	that	SCONJ
ftr-332	1093	9	the	the	DET
ftr-332	1093	10	character	character	NOUN
ftr-332	1093	11	of	of	ADP
ftr-332	1093	12	this	this	DET
ftr-332	1093	13	income	income	NOUN
ftr-332	1093	14	proves	prove	VERB
ftr-332	1093	15	that	that	SCONJ
ftr-332	1093	16	the	the	DET
ftr-332	1093	17	general	general	ADJ
ftr-332	1093	18	partner	partner	NOUN
ftr-332	1093	19	l.l.c.s	l.l.c.s	PROPN
ftr-332	1093	20	were	be	AUX
ftr-332	1093	21	investors	investor	NOUN
ftr-332	1093	22	and	and	CCONJ
ftr-332	1093	23	were	be	AUX
ftr-332	1093	24	not	not	PART
ftr-332	1093	25	in	in	ADP
ftr-332	1093	26	a	a	DET
ftr-332	1093	27	trade	trade	NOUN
ftr-332	1093	28	or	or	CCONJ
ftr-332	1093	29	business	business	NOUN
ftr-332	1093	30	...	...	PUNCT
ftr-332	1093	31	.	.	PUNCT
ftr-332	1094	1			PUNCT
ftr-332	1095	1	because	because	SCONJ
ftr-332	1095	2	the	the	DET
ftr-332	1095	3	managing	manage	VERB
ftr-332	1095	4	llcs	llcs	NOUN
ftr-332	1095	5	were	be	AUX
ftr-332	1095	6	in	in	ADP
ftr-332	1095	7	the	the	DET
ftr-332	1095	8	trade	trade	NOUN
ftr-332	1095	9	or	or	CCONJ
ftr-332	1095	10	business	business	NOUN
ftr-332	1095	11	of	of	ADP
ftr-332	1095	12	managing	manage	VERB
ftr-332	1095	13	investments	investment	NOUN
ftr-332	1095	14	,	,	PUNCT
ftr-332	1095	15	that	that	SCONJ
ftr-332	1095	16	trade	trade	NOUN
ftr-332	1095	17	or	or	CCONJ
ftr-332	1095	18	business	business	NOUN
ftr-332	1095	19	was	be	AUX
ftr-332	1095	20	imputed	impute	VERB
ftr-332	1095	21	to	to	ADP
ftr-332	1095	22	the	the	DET
ftr-332	1095	23	taxpayer	taxpayer	NOUN
ftr-332	1095	24	in	in	ADP
ftr-332	1095	25	his	his	PRON
ftr-332	1095	26	capacity	capacity	NOUN
ftr-332	1095	27	as	as	ADP
ftr-332	1095	28	a	a	DET
ftr-332	1095	29	member	member	NOUN
ftr-332	1095	30	manager	manager	NOUN
ftr-332	1095	31	of	of	ADP
ftr-332	1095	32	the	the	DET
ftr-332	1095	33	llcs	llcs	NOUN
ftr-332	1095	34	.	.	PUNCT
ftr-332	1096	1	see	see	VERB
ftr-332	1096	2	rev	rev	PROPN
ftr-332	1096	3	.	.	PROPN
ftr-332	1096	4	rul	rul	NOUN
ftr-332	1096	5	.	.	PUNCT
ftr-332	1097	1	98	98	NUM
ftr-332	1097	2	-	-	SYM
ftr-332	1097	3	15	15	NUM
ftr-332	1097	4	,	,	PUNCT
ftr-332	1097	5	1998	1998	NUM
ftr-332	1097	6	-	-	SYM
ftr-332	1097	7	1	1	NUM
ftr-332	1097	8	c.b	c.b	PROPN
ftr-332	1097	9	.	.	PROPN
ftr-332	1097	10	718	718	NUM
ftr-332	1097	11	.	.	PUNCT
ftr-332	1098	1	because	because	SCONJ
ftr-332	1098	2	the	the	DET
ftr-332	1098	3	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1098	4	income	income	NOUN
ftr-332	1098	5	from	from	ADP
ftr-332	1098	6	his	his	PRON
ftr-332	1098	7	management	management	NOUN
ftr-332	1098	8	activities	activity	NOUN
ftr-332	1098	9	was	be	AUX
ftr-332	1098	10	more	more	ADJ
ftr-332	1098	11	than	than	ADP
ftr-332	1098	12	twenty	twenty	NUM
ftr-332	1098	13	times	time	NOUN
ftr-332	1098	14	his	his	PRON
ftr-332	1098	15	return	return	NOUN
ftr-332	1098	16	from	from	ADP
ftr-332	1098	17	the	the	DET
ftr-332	1098	18	capital	capital	NOUN
ftr-332	1098	19	investment	investment	NOUN
ftr-332	1098	20	,	,	PUNCT
ftr-332	1098	21	he	he	PRON
ftr-332	1098	22	satisfied	satisfy	VERB
ftr-332	1098	23	the	the	DET
ftr-332	1098	24	test	test	NOUN
ftr-332	1098	25	set	set	VERB
ftr-332	1098	26	forth	forth	ADV
ftr-332	1098	27	in	in	ADP
ftr-332	1098	28	united	united	PROPN
ftr-332	1098	29	states	states	PROPN
ftr-332	1098	30	v.	v.	ADP
ftr-332	1098	31	generes	genere	NOUN
ftr-332	1098	32	,	,	PUNCT
ftr-332	1098	33	405	405	NUM
ftr-332	1098	34	u.s	u.s	PROPN
ftr-332	1098	35	.	.	PROPN
ftr-332	1098	36	93	93	NUM
ftr-332	1098	37	(	(	PUNCT
ftr-332	1098	38	1972	1972	NUM
ftr-332	1098	39	)	)	PUNCT
ftr-332	1098	40	.	.	PUNCT
ftr-332	1099	1	thus	thus	ADV
ftr-332	1099	2	,	,	PUNCT
ftr-332	1099	3	the	the	DET
ftr-332	1099	4	taxpayer	taxpayer	NOUN
ftr-332	1099	5	was	be	AUX
ftr-332	1099	6	allowed	allow	VERB
ftr-332	1099	7	a	a	DET
ftr-332	1099	8	business	business	NOUN
ftr-332	1099	9	bad	bad	ADJ
ftr-332	1099	10	debt	debt	NOUN
ftr-332	1099	11	deduction	deduction	NOUN
ftr-332	1099	12	under	under	ADP
ftr-332	1099	13	§	§	PROPN
ftr-332	1099	14	166(a	166(a	PROPN
ftr-332	1099	15	)	)	PUNCT
ftr-332	1099	16	for	for	ADP
ftr-332	1099	17	the	the	DET
ftr-332	1099	18	amount	amount	NOUN
ftr-332	1099	19	of	of	ADP
ftr-332	1099	20	the	the	DET
ftr-332	1099	21	loan	loan	NOUN
ftr-332	1099	22	(	(	PUNCT
ftr-332	1099	23	$	$	SYM
ftr-332	1099	24	3,635,218	3,635,218	NUM
ftr-332	1099	25	)	)	PUNCT
ftr-332	1099	26	that	that	PRON
ftr-332	1099	27	was	be	AUX
ftr-332	1099	28	unpaid	unpaid	ADJ
ftr-332	1099	29	and	and	CCONJ
ftr-332	1099	30	uncollectible	uncollectible	ADJ
ftr-332	1099	31	.	.	PUNCT
ftr-332	1100	1	2012	2012	NUM
ftr-332	1100	2	]	]	PUNCT
ftr-332	1100	3	recent	recent	ADJ
ftr-332	1100	4	developments	development	NOUN
ftr-332	1100	5	in	in	ADP
ftr-332	1100	6	federal	federal	ADJ
ftr-332	1100	7	income	income	NOUN
ftr-332	1100	8	taxation	taxation	NOUN
ftr-332	1100	9	231	231	NUM
ftr-332	1100	10			NOUN
ftr-332	1101	1	the	the	DET
ftr-332	1101	2	court	court	NOUN
ftr-332	1101	3	failed	fail	VERB
ftr-332	1101	4	to	to	PART
ftr-332	1101	5	consider	consider	VERB
ftr-332	1101	6	the	the	DET
ftr-332	1101	7	potential	potential	ADJ
ftr-332	1101	8	application	application	NOUN
ftr-332	1101	9	of	of	ADP
ftr-332	1101	10	§	§	PROPN
ftr-332	1101	11	1271	1271	NUM
ftr-332	1101	12	,	,	PUNCT
ftr-332	1101	13	which	which	PRON
ftr-332	1101	14	would	would	AUX
ftr-332	1101	15	have	have	AUX
ftr-332	1101	16	resulted	result	VERB
ftr-332	1101	17	in	in	ADP
ftr-332	1101	18	the	the	DET
ftr-332	1101	19	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1101	20	loss	loss	NOUN
ftr-332	1101	21	being	be	AUX
ftr-332	1101	22	a	a	DET
ftr-332	1101	23	capital	capital	NOUN
ftr-332	1101	24	loss	loss	NOUN
ftr-332	1101	25	.	.	PUNCT
ftr-332	1102	1	section	section	NOUN
ftr-332	1102	2	1271(a	1271(a	NUM
ftr-332	1102	3	)	)	PUNCT
ftr-332	1102	4	,	,	PUNCT
ftr-332	1102	5	which	which	PRON
ftr-332	1102	6	has	have	AUX
ftr-332	1102	7	applied	apply	VERB
ftr-332	1102	8	to	to	ADP
ftr-332	1102	9	debts	debt	NOUN
ftr-332	1102	10	issued	issue	VERB
ftr-332	1102	11	by	by	ADP
ftr-332	1102	12	individuals	individual	NOUN
ftr-332	1102	13	since	since	SCONJ
ftr-332	1102	14	1997	1997	NUM
ftr-332	1102	15	,	,	PUNCT
ftr-332	1102	16	in	in	ADP
ftr-332	1102	17	relevant	relevant	ADJ
ftr-332	1102	18	part	part	NOUN
ftr-332	1102	19	provides	provide	VERB
ftr-332	1102	20	as	as	SCONJ
ftr-332	1102	21	follows	follow	VERB
ftr-332	1102	22	:	:	PUNCT
ftr-332	1102	23	―amounts	―amount	NOUN
ftr-332	1102	24	received	receive	VERB
ftr-332	1102	25	by	by	ADP
ftr-332	1102	26	the	the	DET
ftr-332	1102	27	holder	holder	NOUN
ftr-332	1102	28	on	on	ADP
ftr-332	1102	29	retirement	retirement	NOUN
ftr-332	1102	30	of	of	ADP
ftr-332	1102	31	any	any	DET
ftr-332	1102	32	debt	debt	NOUN
ftr-332	1102	33	instrument	instrument	NOUN
ftr-332	1102	34	shall	shall	AUX
ftr-332	1102	35	be	be	AUX
ftr-332	1102	36	considered	consider	VERB
ftr-332	1102	37	as	as	ADP
ftr-332	1102	38	amounts	amount	NOUN
ftr-332	1102	39	received	receive	VERB
ftr-332	1102	40	in	in	ADP
ftr-332	1102	41	exchange	exchange	NOUN
ftr-332	1102	42	therefor.‖	therefor.‖	NOUN
ftr-332	1102	43	because	because	SCONJ
ftr-332	1102	44	the	the	DET
ftr-332	1102	45	debt	debt	NOUN
ftr-332	1102	46	was	be	AUX
ftr-332	1102	47	retired	retire	VERB
ftr-332	1102	48	at	at	ADP
ftr-332	1102	49	less	less	ADJ
ftr-332	1102	50	than	than	ADP
ftr-332	1102	51	its	its	PRON
ftr-332	1102	52	principal	principal	ADJ
ftr-332	1102	53	amount	amount	NOUN
ftr-332	1102	54	,	,	PUNCT
ftr-332	1102	55	rather	rather	ADV
ftr-332	1102	56	than	than	ADP
ftr-332	1102	57	being	be	AUX
ftr-332	1102	58	wholly	wholly	ADV
ftr-332	1102	59	worthless	worthless	ADJ
ftr-332	1102	60	,	,	PUNCT
ftr-332	1102	61	as	as	ADV
ftr-332	1102	62	long	long	ADV
ftr-332	1102	63	as	as	SCONJ
ftr-332	1102	64	the	the	DET
ftr-332	1102	65	debt	debt	NOUN
ftr-332	1102	66	owed	owe	VERB
ftr-332	1102	67	to	to	ADP
ftr-332	1102	68	dagres	dagre	NOUN
ftr-332	1102	69	was	be	AUX
ftr-332	1102	70	a	a	DET
ftr-332	1102	71	capital	capital	NOUN
ftr-332	1102	72	asset	asset	NOUN
ftr-332	1102	73	,	,	PUNCT
ftr-332	1102	74	which	which	PRON
ftr-332	1102	75	it	it	PRON
ftr-332	1102	76	should	should	AUX
ftr-332	1102	77	have	have	AUX
ftr-332	1102	78	been	be	AUX
ftr-332	1102	79	,	,	PUNCT
ftr-332	1102	80	§	§	PROPN
ftr-332	1102	81	1271	1271	NUM
ftr-332	1102	82	would	would	AUX
ftr-332	1102	83	mandate	mandate	VERB
ftr-332	1102	84	capital	capital	NOUN
ftr-332	1102	85	loss	loss	NOUN
ftr-332	1102	86	treatment	treatment	NOUN
ftr-332	1102	87	.	.	PUNCT
ftr-332	1103	1	mcclain	mcclain	PROPN
ftr-332	1103	2	v.	v.	PROPN
ftr-332	1103	3	commissioner	commissioner	PROPN
ftr-332	1103	4	,	,	PUNCT
ftr-332	1103	5	311	311	NUM
ftr-332	1103	6	u.s	u.s	PROPN
ftr-332	1103	7	.	.	PROPN
ftr-332	1103	8	527	527	NUM
ftr-332	1103	9	(	(	PUNCT
ftr-332	1103	10	1941	1941	NUM
ftr-332	1103	11	)	)	PUNCT
ftr-332	1103	12	,	,	PUNCT
ftr-332	1103	13	held	hold	VERB
ftr-332	1103	14	where	where	SCONJ
ftr-332	1103	15	a	a	DET
ftr-332	1103	16	creditor	creditor	NOUN
ftr-332	1103	17	received	receive	VERB
ftr-332	1103	18	less	less	ADJ
ftr-332	1103	19	than	than	ADP
ftr-332	1103	20	all	all	PRON
ftr-332	1103	21	of	of	ADP
ftr-332	1103	22	the	the	DET
ftr-332	1103	23	principal	principal	NOUN
ftr-332	1103	24	of	of	ADP
ftr-332	1103	25	a	a	DET
ftr-332	1103	26	debt	debt	NOUN
ftr-332	1103	27	obligation	obligation	NOUN
ftr-332	1103	28	upon	upon	SCONJ
ftr-332	1103	29	the	the	DET
ftr-332	1103	30	retirement	retirement	NOUN
ftr-332	1103	31	of	of	ADP
ftr-332	1103	32	the	the	DET
ftr-332	1103	33	debt	debt	NOUN
ftr-332	1103	34	by	by	ADP
ftr-332	1103	35	the	the	DET
ftr-332	1103	36	obligor	obligor	NOUN
ftr-332	1103	37	,	,	PUNCT
ftr-332	1103	38	the	the	DET
ftr-332	1103	39	predecessor	predecessor	NOUN
ftr-332	1103	40	of	of	ADP
ftr-332	1103	41	§	§	PROPN
ftr-332	1103	42	1271	1271	NUM
ftr-332	1103	43	applied	apply	VERB
ftr-332	1103	44	to	to	PART
ftr-332	1103	45	provide	provide	VERB
ftr-332	1103	46	capital	capital	NOUN
ftr-332	1103	47	loss	loss	NOUN
ftr-332	1103	48	treatment	treatment	NOUN
ftr-332	1103	49	,	,	PUNCT
ftr-332	1103	50	rather	rather	ADV
ftr-332	1103	51	than	than	ADP
ftr-332	1103	52	a	a	DET
ftr-332	1103	53	bad	bad	ADJ
ftr-332	1103	54	debt	debt	NOUN
ftr-332	1103	55	deduction	deduction	NOUN
ftr-332	1103	56	being	be	AUX
ftr-332	1103	57	allowed	allow	VERB
ftr-332	1103	58	under	under	ADP
ftr-332	1103	59	the	the	DET
ftr-332	1103	60	predecessor	predecessor	NOUN
ftr-332	1103	61	of	of	ADP
ftr-332	1103	62	§	§	PROPN
ftr-332	1103	63	166	166	NUM
ftr-332	1103	64	,	,	PUNCT
ftr-332	1103	65	even	even	ADV
ftr-332	1103	66	though	though	SCONJ
ftr-332	1103	67	if	if	SCONJ
ftr-332	1103	68	the	the	DET
ftr-332	1103	69	creditor	creditor	NOUN
ftr-332	1103	70	had	have	AUX
ftr-332	1103	71	received	receive	VERB
ftr-332	1103	72	nothing	nothing	PRON
ftr-332	1103	73	,	,	PUNCT
ftr-332	1103	74	he	he	PRON
ftr-332	1103	75	would	would	AUX
ftr-332	1103	76	have	have	AUX
ftr-332	1103	77	had	have	VERB
ftr-332	1103	78	a	a	DET
ftr-332	1103	79	bad	bad	ADJ
ftr-332	1103	80	debt	debt	NOUN
ftr-332	1103	81	deduction	deduction	NOUN
ftr-332	1103	82	.	.	PUNCT
ftr-332	1104	1	interestingly	interestingly	ADV
ftr-332	1104	2	,	,	PUNCT
ftr-332	1104	3	however	however	ADV
ftr-332	1104	4	,	,	PUNCT
ftr-332	1104	5	mcclain	mcclain	PROPN
ftr-332	1104	6	has	have	AUX
ftr-332	1104	7	not	not	PART
ftr-332	1104	8	been	be	AUX
ftr-332	1104	9	cited	cite	VERB
ftr-332	1104	10	in	in	ADP
ftr-332	1104	11	any	any	DET
ftr-332	1104	12	cases	case	NOUN
ftr-332	1104	13	or	or	CCONJ
ftr-332	1104	14	revenue	revenue	NOUN
ftr-332	1104	15	rulings	ruling	NOUN
ftr-332	1104	16	in	in	ADP
ftr-332	1104	17	over	over	ADP
ftr-332	1104	18	thirty	thirty	NUM
ftr-332	1104	19	years	year	NOUN
ftr-332	1104	20	.	.	PUNCT
ftr-332	1105	1	(	(	PUNCT
ftr-332	1105	2	the	the	DET
ftr-332	1105	3	mcclain	mcclain	NOUN
ftr-332	1105	4	principle	principle	NOUN
ftr-332	1105	5	has	have	AUX
ftr-332	1105	6	not	not	PART
ftr-332	1105	7	been	be	AUX
ftr-332	1105	8	applied	apply	VERB
ftr-332	1105	9	to	to	ADP
ftr-332	1105	10	taxpayers	taxpayer	NOUN
ftr-332	1105	11	engaged	engage	VERB
ftr-332	1105	12	in	in	ADP
ftr-332	1105	13	the	the	DET
ftr-332	1105	14	trade	trade	NOUN
ftr-332	1105	15	or	or	CCONJ
ftr-332	1105	16	business	business	NOUN
ftr-332	1105	17	of	of	ADP
ftr-332	1105	18	making	make	VERB
ftr-332	1105	19	loans	loan	NOUN
ftr-332	1105	20	by	by	ADP
ftr-332	1105	21	virtue	virtue	NOUN
ftr-332	1105	22	of	of	ADP
ftr-332	1105	23	§	§	PROPN
ftr-332	1105	24	1221(a)(4	1221(a)(4	NUM
ftr-332	1105	25	)	)	PUNCT
ftr-332	1105	26	,	,	PUNCT
ftr-332	1105	27	see	see	VERB
ftr-332	1105	28	burbank	burbank	PROPN
ftr-332	1105	29	liquidating	liquidating	PROPN
ftr-332	1105	30	corp	corp	PROPN
ftr-332	1105	31	.	.	PROPN
ftr-332	1106	1	v.	v.	PROPN
ftr-332	1106	2	commissioner	commissioner	PROPN
ftr-332	1106	3	,	,	PUNCT
ftr-332	1106	4	39	39	NUM
ftr-332	1106	5	t.c	t.c	PROPN
ftr-332	1106	6	.	.	PROPN
ftr-332	1106	7	999	999	NUM
ftr-332	1106	8	(	(	PUNCT
ftr-332	1106	9	1963	1963	NUM
ftr-332	1106	10	)	)	PUNCT
ftr-332	1106	11	,	,	PUNCT
ftr-332	1106	12	acq	acq	PROPN
ftr-332	1106	13	.	.	PUNCT
ftr-332	1106	14	sub	sub	PROPN
ftr-332	1106	15	.	.	PROPN
ftr-332	1106	16	nom	nom	PROPN
ftr-332	1106	17	.	.	PROPN
ftr-332	1106	18	united	united	PROPN
ftr-332	1106	19	associates	associates	PROPN
ftr-332	1106	20	inc	inc	PROPN
ftr-332	1106	21	.	.	PROPN
ftr-332	1106	22	,	,	PUNCT
ftr-332	1106	23	1965	1965	NUM
ftr-332	1106	24	-	-	SYM
ftr-332	1106	25	1	1	NUM
ftr-332	1106	26	c.b	c.b	PROPN
ftr-332	1106	27	.	.	PROPN
ftr-332	1106	28	5	5	NUM
ftr-332	1106	29	,	,	PUNCT
ftr-332	1106	30	modified	modify	VERB
ftr-332	1106	31	on	on	ADP
ftr-332	1106	32	other	other	ADJ
ftr-332	1106	33	grounds	ground	NOUN
ftr-332	1106	34	,	,	PUNCT
ftr-332	1106	35	335	335	NUM
ftr-332	1106	36	f.2d	f.2d	SYM
ftr-332	1106	37	125	125	NUM
ftr-332	1106	38	(	(	PUNCT
ftr-332	1106	39	9th	9th	ADJ
ftr-332	1106	40	cir	cir	NOUN
ftr-332	1106	41	.	.	PROPN
ftr-332	1106	42	1964	1964	NUM
ftr-332	1106	43	)	)	PUNCT
ftr-332	1107	1	,	,	PUNCT
ftr-332	1107	2	but	but	CCONJ
ftr-332	1107	3	that	that	PRON
ftr-332	1107	4	is	be	AUX
ftr-332	1107	5	another	another	DET
ftr-332	1107	6	story	story	NOUN
ftr-332	1107	7	.	.	PUNCT
ftr-332	1107	8	)	)	PUNCT
ftr-332	1108	1			NOUN
ftr-332	1108	2	in	in	ADP
ftr-332	1108	3	addition	addition	NOUN
ftr-332	1108	4	,	,	PUNCT
ftr-332	1108	5	the	the	DET
ftr-332	1108	6	dagres	dagre	NOUN
ftr-332	1108	7	opinion	opinion	NOUN
ftr-332	1108	8	does	do	AUX
ftr-332	1108	9	not	not	PART
ftr-332	1108	10	discuss	discuss	VERB
ftr-332	1108	11	rev	rev	NOUN
ftr-332	1108	12	.	.	PUNCT
ftr-332	1108	13	rul	rul	PROPN
ftr-332	1108	14	.	.	PUNCT
ftr-332	1108	15	2008	2008	NUM
ftr-332	1108	16	-	-	SYM
ftr-332	1108	17	39	39	NUM
ftr-332	1108	18	,	,	PUNCT
ftr-332	1108	19	2008	2008	NUM
ftr-332	1108	20	-	-	SYM
ftr-332	1108	21	2	2	NUM
ftr-332	1108	22	c.b	c.b	PROPN
ftr-332	1108	23	.	.	PROPN
ftr-332	1108	24	252	252	NUM
ftr-332	1108	25	,	,	PUNCT
ftr-332	1108	26	which	which	PRON
ftr-332	1108	27	in	in	ADP
ftr-332	1108	28	determining	determine	VERB
ftr-332	1108	29	whether	whether	SCONJ
ftr-332	1108	30	investment	investment	NOUN
ftr-332	1108	31	advisory	advisory	NOUN
ftr-332	1108	32	expenses	expense	NOUN
ftr-332	1108	33	incurred	incur	VERB
ftr-332	1108	34	with	with	ADP
ftr-332	1108	35	respect	respect	NOUN
ftr-332	1108	36	to	to	ADP
ftr-332	1108	37	an	an	DET
ftr-332	1108	38	investor	investor	NOUN
ftr-332	1108	39	upper	upper	ADJ
ftr-332	1108	40	tier	tier	NOUN
ftr-332	1108	41	partnership	partnership	NOUN
ftr-332	1108	42	that	that	PRON
ftr-332	1108	43	invested	invest	VERB
ftr-332	1108	44	in	in	ADP
ftr-332	1108	45	lower	low	ADJ
ftr-332	1108	46	tier	tier	NOUN
ftr-332	1108	47	partnerships	partnership	NOUN
ftr-332	1108	48	that	that	PRON
ftr-332	1108	49	were	be	AUX
ftr-332	1108	50	traders	trader	NOUN
ftr-332	1108	51	were	be	AUX
ftr-332	1108	52	deductible	deductible	ADJ
ftr-332	1108	53	under	under	ADP
ftr-332	1108	54	§	§	PROPN
ftr-332	1108	55	212	212	NUM
ftr-332	1108	56	or	or	CCONJ
ftr-332	1108	57	under	under	ADP
ftr-332	1108	58	§	§	PROPN
ftr-332	1108	59	162	162	NUM
ftr-332	1108	60	,	,	PUNCT
ftr-332	1108	61	applied	apply	VERB
ftr-332	1108	62	an	an	DET
ftr-332	1108	63	―on	―on	ADJ
ftr-332	1108	64	behalf	behalf	NOUN
ftr-332	1108	65	of	of	ADP
ftr-332	1108	66	standard,‖	standard,‖	PROPN
ftr-332	1108	67	to	to	PART
ftr-332	1108	68	determine	determine	VERB
ftr-332	1108	69	that	that	SCONJ
ftr-332	1108	70	the	the	DET
ftr-332	1108	71	upper	upper	ADJ
ftr-332	1108	72	tier	tier	NOUN
ftr-332	1108	73	management	management	NOUN
ftr-332	1108	74	fees	fee	NOUN
ftr-332	1108	75	were	be	AUX
ftr-332	1108	76	§	§	PROPN
ftr-332	1108	77	212	212	NUM
ftr-332	1108	78	expenses	expense	NOUN
ftr-332	1108	79	,	,	PUNCT
ftr-332	1108	80	because	because	SCONJ
ftr-332	1108	81	they	they	PRON
ftr-332	1108	82	were	be	AUX
ftr-332	1108	83	not	not	PART
ftr-332	1108	84	incurred	incur	VERB
ftr-332	1108	85	―on	―on	ADJ
ftr-332	1108	86	behalf	behalf	NOUN
ftr-332	1108	87	of‖	of‖	NOUN
ftr-332	1108	88	the	the	DET
ftr-332	1108	89	lower	low	ADJ
ftr-332	1108	90	tier	tier	NOUN
ftr-332	1108	91	partnership	partnership	NOUN
ftr-332	1108	92	,	,	PUNCT
ftr-332	1108	93	for	for	ADP
ftr-332	1108	94	which	which	PRON
ftr-332	1108	95	management	management	NOUN
ftr-332	1108	96	fees	fee	NOUN
ftr-332	1108	97	were	be	AUX
ftr-332	1108	98	§	§	PROPN
ftr-332	1108	99	162	162	NUM
ftr-332	1108	100	expenses	expense	NOUN
ftr-332	1108	101	.	.	PUNCT
ftr-332	1109	1	3	3	X
ftr-332	1109	2	.	.	X
ftr-332	1109	3	a	a	DET
ftr-332	1109	4	bad	bad	ADJ
ftr-332	1109	5	investment	investment	NOUN
ftr-332	1109	6	in	in	ADP
ftr-332	1109	7	an	an	DET
ftr-332	1109	8	abusive	abusive	ADJ
ftr-332	1109	9	shelter	shelter	NOUN
ftr-332	1109	10	is	be	AUX
ftr-332	1109	11	a	a	DET
ftr-332	1109	12	theft	theft	NOUN
ftr-332	1109	13	loss	loss	NOUN
ftr-332	1109	14	,	,	PUNCT
ftr-332	1109	15	but	but	CCONJ
ftr-332	1109	16	the	the	DET
ftr-332	1109	17	taxpayer	taxpayer	NOUN
ftr-332	1109	18	has	have	VERB
ftr-332	1109	19	to	to	PART
ftr-332	1109	20	prove	prove	VERB
ftr-332	1109	21	no	no	DET
ftr-332	1109	22	possibility	possibility	NOUN
ftr-332	1109	23	of	of	ADP
ftr-332	1109	24	recovery	recovery	NOUN
ftr-332	1109	25	.	.	PUNCT
ftr-332	1110	1	vincentini	vincentini	PROPN
ftr-332	1110	2	v.	v.	PROPN
ftr-332	1110	3	commissioner	commissioner	PROPN
ftr-332	1110	4	,	,	PUNCT
ftr-332	1110	5	t.c	t.c	PROPN
ftr-332	1110	6	.	.	PROPN
ftr-332	1110	7	memo	memo	NOUN
ftr-332	1110	8	2008	2008	NUM
ftr-332	1110	9	-	-	SYM
ftr-332	1110	10	271	271	NUM
ftr-332	1110	11	(	(	PUNCT
ftr-332	1110	12	12/8/08	12/8/08	NUM
ftr-332	1110	13	)	)	PUNCT
ftr-332	1110	14	,	,	PUNCT
ftr-332	1110	15	aff’d	aff’d	VERB
ftr-332	1110	16	,	,	PUNCT
ftr-332	1110	17	429	429	NUM
ftr-332	1110	18	fed	fed	PROPN
ftr-332	1110	19	.	.	PUNCT
ftr-332	1111	1	appx	appx	PROPN
ftr-332	1111	2	.	.	PROPN
ftr-332	1112	1	560	560	NUM
ftr-332	1112	2	(	(	PUNCT
ftr-332	1112	3	6th	6th	ADJ
ftr-332	1112	4	cir	cir	NOUN
ftr-332	1112	5	.	.	PUNCT
ftr-332	1113	1	7/12/11	7/12/11	NUM
ftr-332	1113	2	)	)	PUNCT
ftr-332	1113	3	.	.	PUNCT
ftr-332	1114	1	the	the	DET
ftr-332	1114	2	taxpayer	taxpayer	NOUN
ftr-332	1114	3	in	in	ADP
ftr-332	1114	4	1999	1999	NUM
ftr-332	1114	5	invested	invest	VERB
ftr-332	1114	6	in	in	ADP
ftr-332	1114	7	an	an	DET
ftr-332	1114	8	international	international	ADJ
ftr-332	1114	9	tax	tax	NOUN
ftr-332	1114	10	fraud	fraud	NOUN
ftr-332	1114	11	scheme	scheme	NOUN
ftr-332	1114	12	on	on	ADP
ftr-332	1114	13	the	the	DET
ftr-332	1114	14	basis	basis	NOUN
ftr-332	1114	15	of	of	ADP
ftr-332	1114	16	listening	listen	VERB
ftr-332	1114	17	to	to	ADP
ftr-332	1114	18	audio	audio	ADJ
ftr-332	1114	19	tapes	tape	NOUN
ftr-332	1114	20	produced	produce	VERB
ftr-332	1114	21	by	by	ADP
ftr-332	1114	22	keith	keith	PROPN
ftr-332	1114	23	anderson	anderson	PROPN
ftr-332	1114	24	,	,	PUNCT
ftr-332	1114	25	founder	founder	NOUN
ftr-332	1114	26	of	of	ADP
ftr-332	1114	27	anderson	anderson	PROPN
ftr-332	1114	28	ark	ark	PROPN
ftr-332	1114	29	and	and	CCONJ
ftr-332	1114	30	attending	attend	VERB
ftr-332	1114	31	an	an	DET
ftr-332	1114	32	anderson	anderson	PROPN
ftr-332	1114	33	ark	ark	PROPN
ftr-332	1114	34	conference	conference	PROPN
ftr-332	1114	35	in	in	ADP
ftr-332	1114	36	costa	costa	PROPN
ftr-332	1114	37	rica	rica	PROPN
ftr-332	1114	38	.	.	PUNCT
ftr-332	1115	1	in	in	ADP
ftr-332	1115	2	a	a	DET
ftr-332	1115	3	petition	petition	NOUN
ftr-332	1115	4	challenging	challenge	VERB
ftr-332	1115	5	the	the	DET
ftr-332	1115	6	irs	irs	PROPN
ftr-332	1115	7	assessment	assessment	NOUN
ftr-332	1115	8	of	of	ADP
ftr-332	1115	9	a	a	DET
ftr-332	1115	10	deficiency	deficiency	NOUN
ftr-332	1115	11	for	for	ADP
ftr-332	1115	12	1999	1999	NUM
ftr-332	1115	13	denying	deny	VERB
ftr-332	1115	14	losses	loss	NOUN
ftr-332	1115	15	claimed	claim	VERB
ftr-332	1115	16	from	from	ADP
ftr-332	1115	17	the	the	DET
ftr-332	1115	18	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1115	19	anderson	anderson	PROPN
ftr-332	1115	20	ark	ark	PROPN
ftr-332	1115	21	investment	investment	PROPN
ftr-332	1115	22	,	,	PUNCT
ftr-332	1115	23	the	the	DET
ftr-332	1115	24	taxpayer	taxpayer	NOUN
ftr-332	1115	25	claimed	claim	VERB
ftr-332	1115	26	a	a	DET
ftr-332	1115	27	theft	theft	NOUN
ftr-332	1115	28	and	and	CCONJ
ftr-332	1115	29	casualty	casualty	NOUN
ftr-332	1115	30	loss	loss	NOUN
ftr-332	1115	31	from	from	ADP
ftr-332	1115	32	the	the	DET
ftr-332	1115	33	investments	investment	NOUN
ftr-332	1115	34	in	in	ADP
ftr-332	1115	35	2001	2001	NUM
ftr-332	1115	36	or	or	CCONJ
ftr-332	1115	37	2002	2002	NUM
ftr-332	1115	38	that	that	PRON
ftr-332	1115	39	could	could	AUX
ftr-332	1115	40	be	be	AUX
ftr-332	1115	41	carried	carry	VERB
ftr-332	1115	42	back	back	ADV
ftr-332	1115	43	to	to	ADP
ftr-332	1115	44	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1115	45	1999	1999	NUM
ftr-332	1115	46	taxable	taxable	ADJ
ftr-332	1115	47	year	year	NOUN
ftr-332	1115	48	.	.	PUNCT
ftr-332	1116	1	in	in	ADP
ftr-332	1116	2	2002	2002	NUM
ftr-332	1116	3	the	the	DET
ftr-332	1116	4	anderson	anderson	PROPN
ftr-332	1116	5	ark	ark	PROPN
ftr-332	1116	6	promoters	promoter	NOUN
ftr-332	1116	7	were	be	AUX
ftr-332	1116	8	convicted	convict	VERB
ftr-332	1116	9	of	of	ADP
ftr-332	1116	10	money	money	NOUN
ftr-332	1116	11	laundering	laundering	NOUN
ftr-332	1116	12	and/or	and/or	CCONJ
ftr-332	1116	13	conspiracy	conspiracy	NOUN
ftr-332	1116	14	to	to	PART
ftr-332	1116	15	commit	commit	VERB
ftr-332	1116	16	money	money	NOUN
ftr-332	1116	17	laundering	laundering	NOUN
ftr-332	1116	18	by	by	ADP
ftr-332	1116	19	the	the	DET
ftr-332	1116	20	district	district	NOUN
ftr-332	1116	21	court	court	NOUN
ftr-332	1116	22	for	for	ADP
ftr-332	1116	23	the	the	DET
ftr-332	1116	24	eastern	eastern	ADJ
ftr-332	1116	25	district	district	PROPN
ftr-332	1116	26	of	of	ADP
ftr-332	1116	27	california	california	PROPN
ftr-332	1116	28	(	(	PUNCT
ftr-332	1116	29	united	united	PROPN
ftr-332	1116	30	states	states	PROPN
ftr-332	1116	31	v.	v.	PROPN
ftr-332	1116	32	anderson	anderson	PROPN
ftr-332	1116	33	,	,	PUNCT
ftr-332	1116	34	391	391	NUM
ftr-332	1116	35	f.3d	f.3d	NUM
ftr-332	1116	36	970	970	NUM
ftr-332	1116	37	,	,	PUNCT
ftr-332	1116	38	974	974	NUM
ftr-332	1116	39	(	(	PUNCT
ftr-332	1116	40	9th	9th	ADJ
ftr-332	1116	41	cir	cir	NOUN
ftr-332	1116	42	.	.	PUNCT
ftr-332	1116	43	2004	2004	NUM
ftr-332	1116	44	)	)	PUNCT
ftr-332	1116	45	)	)	PUNCT
ftr-332	1116	46	.	.	PUNCT
ftr-332	1117	1	in	in	ADP
ftr-332	1117	2	2004	2004	NUM
ftr-332	1117	3	the	the	DET
ftr-332	1117	4	same	same	ADJ
ftr-332	1117	5	defendants	defendant	NOUN
ftr-332	1117	6	were	be	AUX
ftr-332	1117	7	convicted	convict	VERB
ftr-332	1117	8	in	in	ADP
ftr-332	1117	9	the	the	DET
ftr-332	1117	10	washington	washington	PROPN
ftr-332	1117	11	district	district	PROPN
ftr-332	1117	12	court	court	NOUN
ftr-332	1117	13	on	on	ADP
ftr-332	1117	14	charges	charge	NOUN
ftr-332	1117	15	of	of	ADP
ftr-332	1117	16	conspiracy	conspiracy	NOUN
ftr-332	1117	17	to	to	PART
ftr-332	1117	18	commit	commit	VERB
ftr-332	1117	19	wire	wire	NOUN
ftr-332	1117	20	and	and	CCONJ
ftr-332	1117	21	mail	mail	NOUN
ftr-332	1117	22	fraud	fraud	NOUN
ftr-332	1117	23	and	and	CCONJ
ftr-332	1117	24	to	to	ADP
ftr-332	1117	25	232	232	NUM
ftr-332	1117	26	florida	florida	PROPN
ftr-332	1117	27	tax	tax	NOUN
ftr-332	1117	28	review	review	NOUN
ftr-332	1118	1	[	[	X
ftr-332	1118	2	vol	vol	NOUN
ftr-332	1118	3	.	.	PUNCT
ftr-332	1119	1	12:5	12:5	NUM
ftr-332	1119	2	defraud	defraud	VERB
ftr-332	1119	3	the	the	DET
ftr-332	1119	4	united	united	PROPN
ftr-332	1119	5	states	states	PROPN
ftr-332	1119	6	.	.	PUNCT
ftr-332	1120	1	the	the	DET
ftr-332	1120	2	judgment	judgment	NOUN
ftr-332	1120	3	of	of	ADP
ftr-332	1120	4	the	the	DET
ftr-332	1120	5	washington	washington	PROPN
ftr-332	1120	6	district	district	PROPN
ftr-332	1120	7	court	court	NOUN
ftr-332	1120	8	ordered	order	VERB
ftr-332	1120	9	the	the	DET
ftr-332	1120	10	anderson	anderson	PROPN
ftr-332	1120	11	ark	ark	PROPN
ftr-332	1120	12	defendants	defendant	NOUN
ftr-332	1120	13	to	to	PART
ftr-332	1120	14	provide	provide	VERB
ftr-332	1120	15	restitution	restitution	NOUN
ftr-332	1120	16	to	to	ADP
ftr-332	1120	17	anderson	anderson	PROPN
ftr-332	1120	18	ark	ark	PROPN
ftr-332	1120	19	investors	investor	NOUN
ftr-332	1120	20	,	,	PUNCT
ftr-332	1120	21	including	include	VERB
ftr-332	1120	22	the	the	DET
ftr-332	1120	23	taxpayer	taxpayer	NOUN
ftr-332	1120	24	.	.	PUNCT
ftr-332	1121	1	the	the	DET
ftr-332	1121	2	tax	tax	NOUN
ftr-332	1121	3	court	court	NOUN
ftr-332	1121	4	(	(	PUNCT
ftr-332	1121	5	judge	judge	NOUN
ftr-332	1121	6	marvel	marvel	PROPN
ftr-332	1121	7	)	)	PUNCT
ftr-332	1121	8	held	hold	VERB
ftr-332	1121	9	that	that	SCONJ
ftr-332	1121	10	since	since	SCONJ
ftr-332	1121	11	the	the	DET
ftr-332	1121	12	government	government	NOUN
ftr-332	1121	13	in	in	ADP
ftr-332	1121	14	the	the	DET
ftr-332	1121	15	anderson	anderson	PROPN
ftr-332	1121	16	ark	ark	PROPN
ftr-332	1121	17	criminal	criminal	ADJ
ftr-332	1121	18	cases	case	NOUN
ftr-332	1121	19	took	take	VERB
ftr-332	1121	20	the	the	DET
ftr-332	1121	21	position	position	NOUN
ftr-332	1121	22	that	that	SCONJ
ftr-332	1121	23	the	the	DET
ftr-332	1121	24	taxpayer	taxpayer	NOUN
ftr-332	1121	25	was	be	AUX
ftr-332	1121	26	a	a	DET
ftr-332	1121	27	victim	victim	NOUN
ftr-332	1121	28	of	of	ADP
ftr-332	1121	29	fraud	fraud	NOUN
ftr-332	1121	30	and	and	CCONJ
ftr-332	1121	31	was	be	AUX
ftr-332	1121	32	entitled	entitle	VERB
ftr-332	1121	33	to	to	ADP
ftr-332	1121	34	restitution	restitution	NOUN
ftr-332	1121	35	,	,	PUNCT
ftr-332	1121	36	judicial	judicial	ADJ
ftr-332	1121	37	estoppel	estoppel	NOUN
ftr-332	1121	38	prevented	prevent	VERB
ftr-332	1121	39	the	the	DET
ftr-332	1121	40	government	government	NOUN
ftr-332	1121	41	from	from	ADP
ftr-332	1121	42	asserting	assert	VERB
ftr-332	1121	43	in	in	ADP
ftr-332	1121	44	the	the	DET
ftr-332	1121	45	tax	tax	NOUN
ftr-332	1121	46	court	court	NOUN
ftr-332	1121	47	that	that	SCONJ
ftr-332	1121	48	the	the	DET
ftr-332	1121	49	taxpayer	taxpayer	NOUN
ftr-332	1121	50	did	do	AUX
ftr-332	1121	51	not	not	PART
ftr-332	1121	52	suffer	suffer	VERB
ftr-332	1121	53	a	a	DET
ftr-332	1121	54	theft	theft	NOUN
ftr-332	1121	55	loss	loss	NOUN
ftr-332	1121	56	.	.	PUNCT
ftr-332	1122	1	however	however	ADV
ftr-332	1122	2	,	,	PUNCT
ftr-332	1122	3	the	the	DET
ftr-332	1122	4	court	court	NOUN
ftr-332	1122	5	also	also	ADV
ftr-332	1122	6	held	hold	VERB
ftr-332	1122	7	that	that	SCONJ
ftr-332	1122	8	the	the	DET
ftr-332	1122	9	taxpayer	taxpayer	NOUN
ftr-332	1122	10	failed	fail	VERB
ftr-332	1122	11	to	to	PART
ftr-332	1122	12	establish	establish	VERB
ftr-332	1122	13	that	that	SCONJ
ftr-332	1122	14	it	it	PRON
ftr-332	1122	15	was	be	AUX
ftr-332	1122	16	reasonably	reasonably	ADV
ftr-332	1122	17	certain	certain	ADJ
ftr-332	1122	18	at	at	ADP
ftr-332	1122	19	the	the	DET
ftr-332	1122	20	end	end	NOUN
ftr-332	1122	21	of	of	ADP
ftr-332	1122	22	2001	2001	NUM
ftr-332	1122	23	that	that	SCONJ
ftr-332	1122	24	the	the	DET
ftr-332	1122	25	taxpayer	taxpayer	NOUN
ftr-332	1122	26	would	would	AUX
ftr-332	1122	27	not	not	PART
ftr-332	1122	28	recover	recover	VERB
ftr-332	1122	29	his	his	PRON
ftr-332	1122	30	loss	loss	NOUN
ftr-332	1122	31	from	from	ADP
ftr-332	1122	32	anderson	anderson	PROPN
ftr-332	1122	33	ark	ark	PROPN
ftr-332	1122	34	.	.	PUNCT
ftr-332	1123	1	thus	thus	ADV
ftr-332	1123	2	,	,	PUNCT
ftr-332	1123	3	the	the	DET
ftr-332	1123	4	casualty	casualty	NOUN
ftr-332	1123	5	loss	loss	NOUN
ftr-332	1123	6	deduction	deduction	NOUN
ftr-332	1123	7	was	be	AUX
ftr-332	1123	8	denied	deny	VERB
ftr-332	1123	9	.	.	PUNCT
ftr-332	1124	1	in	in	ADP
ftr-332	1124	2	addition	addition	NOUN
ftr-332	1124	3	,	,	PUNCT
ftr-332	1124	4	the	the	DET
ftr-332	1124	5	taxpayer	taxpayer	NOUN
ftr-332	1124	6	was	be	AUX
ftr-332	1124	7	assessed	assess	VERB
ftr-332	1124	8	penalties	penalty	NOUN
ftr-332	1124	9	under	under	ADP
ftr-332	1124	10	§	§	PROPN
ftr-332	1124	11	6662	6662	NUM
ftr-332	1124	12	with	with	ADP
ftr-332	1124	13	respect	respect	NOUN
ftr-332	1124	14	to	to	ADP
ftr-332	1124	15	losses	loss	NOUN
ftr-332	1124	16	claimed	claim	VERB
ftr-332	1124	17	from	from	ADP
ftr-332	1124	18	the	the	DET
ftr-332	1124	19	anderson	anderson	PROPN
ftr-332	1124	20	ark	ark	PROPN
ftr-332	1124	21	investment	investment	PROPN
ftr-332	1124	22	.	.	PUNCT
ftr-332	1125	1	the	the	DET
ftr-332	1125	2	court	court	NOUN
ftr-332	1125	3	rejected	reject	VERB
ftr-332	1125	4	the	the	DET
ftr-332	1125	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1125	6	assertion	assertion	NOUN
ftr-332	1125	7	of	of	ADP
ftr-332	1125	8	reasonable	reasonable	ADJ
ftr-332	1125	9	reliance	reliance	NOUN
ftr-332	1125	10	on	on	ADP
ftr-332	1125	11	the	the	DET
ftr-332	1125	12	advice	advice	NOUN
ftr-332	1125	13	of	of	ADP
ftr-332	1125	14	a	a	DET
ftr-332	1125	15	tax	tax	NOUN
ftr-332	1125	16	professional	professional	NOUN
ftr-332	1125	17	noting	note	VERB
ftr-332	1125	18	that	that	SCONJ
ftr-332	1125	19	,	,	PUNCT
ftr-332	1125	20	reliance	reliance	NOUN
ftr-332	1125	21	on	on	ADP
ftr-332	1125	22	the	the	DET
ftr-332	1125	23	advice	advice	NOUN
ftr-332	1125	24	of	of	ADP
ftr-332	1125	25	an	an	DET
ftr-332	1125	26	accountant	accountant	NOUN
ftr-332	1125	27	who	who	PRON
ftr-332	1125	28	was	be	AUX
ftr-332	1125	29	referred	refer	VERB
ftr-332	1125	30	to	to	ADP
ftr-332	1125	31	the	the	DET
ftr-332	1125	32	taxpayer	taxpayer	NOUN
ftr-332	1125	33	by	by	ADP
ftr-332	1125	34	the	the	DET
ftr-332	1125	35	promoter	promoter	NOUN
ftr-332	1125	36	was	be	AUX
ftr-332	1125	37	not	not	PART
ftr-332	1125	38	reasonable	reasonable	ADJ
ftr-332	1125	39	reliance	reliance	NOUN
ftr-332	1125	40	.	.	PUNCT
ftr-332	1126	1	a.	a.	PROPN
ftr-332	1126	2	affirmed	affirm	VERB
ftr-332	1126	3	on	on	ADP
ftr-332	1126	4	appeal	appeal	NOUN
ftr-332	1126	5	.	.	PUNCT
ftr-332	1127	1	vincentini	vincentini	PROPN
ftr-332	1127	2	v.	v.	PROPN
ftr-332	1127	3	commissioner	commissioner	NOUN
ftr-332	1127	4	,	,	PUNCT
ftr-332	1127	5	429	429	NUM
ftr-332	1127	6	fed	fed	PROPN
ftr-332	1127	7	.	.	PUNCT
ftr-332	1128	1	appx	appx	PROPN
ftr-332	1128	2	.	.	PROPN
ftr-332	1129	1	560	560	NUM
ftr-332	1129	2	(	(	PUNCT
ftr-332	1129	3	6th	6th	ADJ
ftr-332	1129	4	cir	cir	NOUN
ftr-332	1129	5	.	.	PUNCT
ftr-332	1130	1	7/12/11	7/12/11	NUM
ftr-332	1130	2	)	)	PUNCT
ftr-332	1130	3	.	.	PUNCT
ftr-332	1131	1	the	the	DET
ftr-332	1131	2	court	court	PROPN
ftr-332	1131	3	of	of	ADP
ftr-332	1131	4	appeals	appeals	PROPN
ftr-332	1131	5	found	find	VERB
ftr-332	1131	6	that	that	SCONJ
ftr-332	1131	7	in	in	ADP
ftr-332	1131	8	examining	examine	VERB
ftr-332	1131	9	the	the	DET
ftr-332	1131	10	evidence	evidence	NOUN
ftr-332	1131	11	the	the	DET
ftr-332	1131	12	tax	tax	NOUN
ftr-332	1131	13	court	court	NOUN
ftr-332	1131	14	could	could	AUX
ftr-332	1131	15	properly	properly	ADV
ftr-332	1131	16	conclude	conclude	VERB
ftr-332	1131	17	that	that	SCONJ
ftr-332	1131	18	vincentini	vincentini	NOUN
ftr-332	1131	19	did	do	AUX
ftr-332	1131	20	not	not	PART
ftr-332	1131	21	meet	meet	VERB
ftr-332	1131	22	his	his	PRON
ftr-332	1131	23	burden	burden	NOUN
ftr-332	1131	24	of	of	ADP
ftr-332	1131	25	proving	prove	VERB
ftr-332	1131	26	that	that	SCONJ
ftr-332	1131	27	at	at	ADP
ftr-332	1131	28	the	the	DET
ftr-332	1131	29	end	end	NOUN
ftr-332	1131	30	of	of	ADP
ftr-332	1131	31	2002	2002	NUM
ftr-332	1131	32	there	there	PRON
ftr-332	1131	33	was	be	VERB
ftr-332	1131	34	no	no	DET
ftr-332	1131	35	possibility	possibility	NOUN
ftr-332	1131	36	of	of	ADP
ftr-332	1131	37	recovery	recovery	NOUN
ftr-332	1131	38	.	.	PUNCT
ftr-332	1132	1	the	the	DET
ftr-332	1132	2	court	court	NOUN
ftr-332	1132	3	was	be	AUX
ftr-332	1132	4	not	not	PART
ftr-332	1132	5	persuaded	persuade	VERB
ftr-332	1132	6	by	by	ADP
ftr-332	1132	7	vincentini‘s	vincentini‘	NOUN
ftr-332	1132	8	assertion	assertion	NOUN
ftr-332	1132	9	that	that	SCONJ
ftr-332	1132	10	the	the	DET
ftr-332	1132	11	tax	tax	NOUN
ftr-332	1132	12	court	court	NOUN
ftr-332	1132	13	overlooked	overlook	VERB
ftr-332	1132	14	the	the	DET
ftr-332	1132	15	facts	fact	NOUN
ftr-332	1132	16	that	that	SCONJ
ftr-332	1132	17	in	in	ADP
ftr-332	1132	18	2002	2002	NUM
ftr-332	1132	19	the	the	DET
ftr-332	1132	20	anderson	anderson	PROPN
ftr-332	1132	21	ark	ark	PROPN
ftr-332	1132	22	defendants	defendant	NOUN
ftr-332	1132	23	were	be	AUX
ftr-332	1132	24	convicted	convict	VERB
ftr-332	1132	25	in	in	ADP
ftr-332	1132	26	california	california	PROPN
ftr-332	1132	27	and	and	CCONJ
ftr-332	1132	28	facing	face	VERB
ftr-332	1132	29	lengthy	lengthy	ADJ
ftr-332	1132	30	imprisonment	imprisonment	NOUN
ftr-332	1132	31	,	,	PUNCT
ftr-332	1132	32	and	and	CCONJ
ftr-332	1132	33	that	that	SCONJ
ftr-332	1132	34	they	they	PRON
ftr-332	1132	35	were	be	AUX
ftr-332	1132	36	represented	represent	VERB
ftr-332	1132	37	by	by	ADP
ftr-332	1132	38	appointed	appoint	VERB
ftr-332	1132	39	council	council	NOUN
ftr-332	1132	40	,	,	PUNCT
ftr-332	1132	41	as	as	ADP
ftr-332	1132	42	providing	provide	VERB
ftr-332	1132	43	proof	proof	NOUN
ftr-332	1132	44	that	that	SCONJ
ftr-332	1132	45	there	there	PRON
ftr-332	1132	46	was	be	VERB
ftr-332	1132	47	no	no	DET
ftr-332	1132	48	reasonable	reasonable	ADJ
ftr-332	1132	49	possibility	possibility	NOUN
ftr-332	1132	50	of	of	ADP
ftr-332	1132	51	recovery	recovery	NOUN
ftr-332	1132	52	.	.	PUNCT
ftr-332	1133	1	the	the	DET
ftr-332	1133	2	court	court	NOUN
ftr-332	1133	3	also	also	ADV
ftr-332	1133	4	affirmed	affirm	VERB
ftr-332	1133	5	the	the	DET
ftr-332	1133	6	§	§	PROPN
ftr-332	1133	7	6662	6662	NUM
ftr-332	1133	8	penalties	penalty	NOUN
ftr-332	1133	9	noting	note	VERB
ftr-332	1133	10	that	that	SCONJ
ftr-332	1133	11	vincentini	vincentini	NOUN
ftr-332	1133	12	put	put	VERB
ftr-332	1133	13	his	his	PRON
ftr-332	1133	14	faith	faith	NOUN
ftr-332	1133	15	in	in	ADP
ftr-332	1133	16	a	a	DET
ftr-332	1133	17	―biased	―biased	ADJ
ftr-332	1133	18	professional	professional	NOUN
ftr-332	1133	19	,	,	PUNCT
ftr-332	1133	20	affiliated	affiliate	VERB
ftr-332	1133	21	with	with	ADP
ftr-332	1133	22	the	the	DET
ftr-332	1133	23	organization	organization	NOUN
ftr-332	1133	24	promoting	promote	VERB
ftr-332	1133	25	the	the	DET
ftr-332	1133	26	investments‖	investments‖	NOUN
ftr-332	1133	27	and	and	CCONJ
ftr-332	1133	28	that	that	SCONJ
ftr-332	1133	29	he	he	PRON
ftr-332	1133	30	―either	―either	CCONJ
ftr-332	1133	31	errantly	errantly	ADV
ftr-332	1133	32	omitted	omit	VERB
ftr-332	1133	33	important	important	ADJ
ftr-332	1133	34	investigatory	investigatory	NOUN
ftr-332	1133	35	steps	step	NOUN
ftr-332	1133	36	or	or	CCONJ
ftr-332	1133	37	chose	choose	VERB
ftr-332	1133	38	to	to	PART
ftr-332	1133	39	ignore	ignore	VERB
ftr-332	1133	40	the	the	DET
ftr-332	1133	41	telltale	telltale	ADJ
ftr-332	1133	42	signs	sign	NOUN
ftr-332	1133	43	of	of	ADP
ftr-332	1133	44	an	an	DET
ftr-332	1133	45	investment	investment	NOUN
ftr-332	1133	46	that	that	PRON
ftr-332	1133	47	was	be	AUX
ftr-332	1133	48	too	too	ADV
ftr-332	1133	49	good	good	ADJ
ftr-332	1133	50	to	to	PART
ftr-332	1133	51	be	be	AUX
ftr-332	1133	52	true.‖	true.‖	NUM
ftr-332	1133	53	4	4	NUM
ftr-332	1133	54	.	.	PUNCT
ftr-332	1134	1	a	a	DET
ftr-332	1134	2	nol	nol	NOUN
ftr-332	1134	3	not	not	PART
ftr-332	1134	4	used	use	VERB
ftr-332	1134	5	is	be	AUX
ftr-332	1134	6	a	a	DET
ftr-332	1134	7	nol	nol	NOUN
ftr-332	1134	8	absorbed	absorb	VERB
ftr-332	1134	9	.	.	PUNCT
ftr-332	1135	1	hall	hall	PROPN
ftr-332	1135	2	v.	v.	PROPN
ftr-332	1135	3	united	united	PROPN
ftr-332	1135	4	states	states	PROPN
ftr-332	1135	5	,	,	PUNCT
ftr-332	1135	6	99	99	NUM
ftr-332	1135	7	fed	feed	VERB
ftr-332	1135	8	.	.	PUNCT
ftr-332	1136	1	cl	cl	NOUN
ftr-332	1136	2	.	.	PUNCT
ftr-332	1137	1	617	617	NUM
ftr-332	1137	2	(	(	PUNCT
ftr-332	1137	3	8/9/11	8/9/11	NUM
ftr-332	1137	4	)	)	PUNCT
ftr-332	1137	5	.	.	PUNCT
ftr-332	1138	1	section	section	NOUN
ftr-332	1138	2	172(b	172(b	NOUN
ftr-332	1138	3	)	)	PUNCT
ftr-332	1138	4	provides	provide	VERB
ftr-332	1138	5	that	that	SCONJ
ftr-332	1138	6	net	net	ADJ
ftr-332	1138	7	operating	operating	NOUN
ftr-332	1138	8	losses	loss	NOUN
ftr-332	1138	9	shall	shall	AUX
ftr-332	1138	10	be	be	AUX
ftr-332	1138	11	carried	carry	VERB
ftr-332	1138	12	back	back	ADV
ftr-332	1138	13	to	to	ADP
ftr-332	1138	14	each	each	PRON
ftr-332	1138	15	of	of	ADP
ftr-332	1138	16	the	the	DET
ftr-332	1138	17	two	two	NUM
ftr-332	1138	18	taxable	taxable	ADJ
ftr-332	1138	19	years	year	NOUN
ftr-332	1138	20	preceding	precede	VERB
ftr-332	1138	21	the	the	DET
ftr-332	1138	22	taxable	taxable	ADJ
ftr-332	1138	23	year	year	NOUN
ftr-332	1138	24	of	of	ADP
ftr-332	1138	25	the	the	DET
ftr-332	1138	26	loss	loss	NOUN
ftr-332	1138	27	,	,	PUNCT
ftr-332	1138	28	then	then	ADV
ftr-332	1138	29	forward	forward	ADV
ftr-332	1138	30	to	to	ADP
ftr-332	1138	31	each	each	PRON
ftr-332	1138	32	of	of	ADP
ftr-332	1138	33	the	the	DET
ftr-332	1138	34	next	next	ADJ
ftr-332	1138	35	twenty	twenty	NUM
ftr-332	1138	36	taxable	taxable	ADJ
ftr-332	1138	37	years	year	NOUN
ftr-332	1138	38	following	follow	VERB
ftr-332	1138	39	the	the	DET
ftr-332	1138	40	year	year	NOUN
ftr-332	1138	41	of	of	ADP
ftr-332	1138	42	the	the	DET
ftr-332	1138	43	loss	loss	NOUN
ftr-332	1138	44	.	.	PUNCT
ftr-332	1139	1	for	for	ADP
ftr-332	1139	2	taxable	taxable	ADJ
ftr-332	1139	3	years	year	NOUN
ftr-332	1139	4	beginning	begin	VERB
ftr-332	1139	5	before	before	ADP
ftr-332	1139	6	8/6/97	8/6/97	NUM
ftr-332	1139	7	,	,	PUNCT
ftr-332	1139	8	the	the	DET
ftr-332	1139	9	carryover	carryover	NOUN
ftr-332	1139	10	was	be	AUX
ftr-332	1139	11	back	back	ADV
ftr-332	1139	12	three	three	NUM
ftr-332	1139	13	years	year	NOUN
ftr-332	1139	14	and	and	CCONJ
ftr-332	1139	15	forward	forward	ADV
ftr-332	1139	16	fifteen	fifteen	NUM
ftr-332	1139	17	years	year	NOUN
ftr-332	1139	18	.	.	PUNCT
ftr-332	1140	1	section	section	NOUN
ftr-332	1140	2	172(b)(2	172(b)(2	NUM
ftr-332	1140	3	)	)	PUNCT
ftr-332	1140	4	mandates	mandate	NOUN
ftr-332	1140	5	that	that	PRON
ftr-332	1140	6	the	the	DET
ftr-332	1140	7	entire	entire	ADJ
ftr-332	1140	8	amount	amount	NOUN
ftr-332	1140	9	of	of	ADP
ftr-332	1140	10	the	the	DET
ftr-332	1140	11	loss	loss	NOUN
ftr-332	1140	12	be	be	AUX
ftr-332	1140	13	carried	carry	VERB
ftr-332	1140	14	back	back	ADV
ftr-332	1140	15	to	to	ADP
ftr-332	1140	16	the	the	DET
ftr-332	1140	17	appropriate	appropriate	ADJ
ftr-332	1140	18	years	year	NOUN
ftr-332	1140	19	.	.	PUNCT
ftr-332	1141	1	section	section	NOUN
ftr-332	1141	2	172(b)(3	172(b)(3	NOUN
ftr-332	1141	3	)	)	PUNCT
ftr-332	1141	4	allows	allow	VERB
ftr-332	1141	5	an	an	DET
ftr-332	1141	6	election	election	NOUN
ftr-332	1141	7	to	to	PART
ftr-332	1141	8	waive	waive	VERB
ftr-332	1141	9	the	the	DET
ftr-332	1141	10	carryback	carryback	NOUN
ftr-332	1141	11	in	in	ADP
ftr-332	1141	12	a	a	DET
ftr-332	1141	13	timely	timely	ADV
ftr-332	1141	14	filed	file	VERB
ftr-332	1141	15	return	return	NOUN
ftr-332	1141	16	for	for	ADP
ftr-332	1141	17	the	the	DET
ftr-332	1141	18	year	year	NOUN
ftr-332	1141	19	in	in	ADP
ftr-332	1141	20	which	which	PRON
ftr-332	1141	21	a	a	DET
ftr-332	1141	22	loss	loss	NOUN
ftr-332	1141	23	was	be	AUX
ftr-332	1141	24	incurred	incur	VERB
ftr-332	1141	25	.	.	PUNCT
ftr-332	1142	1	in	in	ADP
ftr-332	1142	2	a	a	DET
ftr-332	1142	3	refund	refund	NOUN
ftr-332	1142	4	action	action	NOUN
ftr-332	1142	5	based	base	VERB
ftr-332	1142	6	on	on	ADP
ftr-332	1142	7	amended	amend	VERB
ftr-332	1142	8	returns	return	NOUN
ftr-332	1142	9	,	,	PUNCT
ftr-332	1142	10	the	the	DET
ftr-332	1142	11	taxpayer	taxpayer	NOUN
ftr-332	1142	12	attempted	attempt	VERB
ftr-332	1142	13	to	to	PART
ftr-332	1142	14	offset	offset	VERB
ftr-332	1142	15	2003	2003	NUM
ftr-332	1142	16	income	income	NOUN
ftr-332	1142	17	with	with	ADP
ftr-332	1142	18	losses	loss	NOUN
ftr-332	1142	19	going	go	VERB
ftr-332	1142	20	back	back	ADV
ftr-332	1142	21	to	to	ADP
ftr-332	1142	22	1988	1988	NUM
ftr-332	1142	23	.	.	PUNCT
ftr-332	1143	1	in	in	ADP
ftr-332	1143	2	granting	grant	VERB
ftr-332	1143	3	summary	summary	NOUN
ftr-332	1143	4	judgment	judgment	NOUN
ftr-332	1143	5	to	to	ADP
ftr-332	1143	6	the	the	DET
ftr-332	1143	7	government	government	NOUN
ftr-332	1143	8	,	,	PUNCT
ftr-332	1143	9	the	the	DET
ftr-332	1143	10	court	court	NOUN
ftr-332	1143	11	stressed	stress	VERB
ftr-332	1143	12	that	that	SCONJ
ftr-332	1143	13	the	the	DET
ftr-332	1143	14	carryback	carryback	NOUN
ftr-332	1143	15	provision	provision	NOUN
ftr-332	1143	16	is	be	AUX
ftr-332	1143	17	mandatory	mandatory	ADJ
ftr-332	1143	18	unless	unless	SCONJ
ftr-332	1143	19	waived	waive	VERB
ftr-332	1143	20	in	in	ADP
ftr-332	1143	21	a	a	DET
ftr-332	1143	22	timely	timely	ADV
ftr-332	1143	23	filed	file	VERB
ftr-332	1143	24	return	return	NOUN
ftr-332	1143	25	.	.	PUNCT
ftr-332	1144	1	thus	thus	ADV
ftr-332	1144	2	,	,	PUNCT
ftr-332	1144	3	portions	portion	NOUN
ftr-332	1144	4	2012	2012	NUM
ftr-332	1144	5	]	]	PUNCT
ftr-332	1144	6	recent	recent	ADJ
ftr-332	1144	7	developments	development	NOUN
ftr-332	1144	8	in	in	ADP
ftr-332	1144	9	federal	federal	ADJ
ftr-332	1144	10	income	income	NOUN
ftr-332	1144	11	taxation	taxation	NOUN
ftr-332	1144	12	233	233	NUM
ftr-332	1144	13	of	of	ADP
ftr-332	1144	14	the	the	DET
ftr-332	1144	15	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1144	16	nols	nol	NOUN
ftr-332	1144	17	were	be	AUX
ftr-332	1144	18	consumed	consume	VERB
ftr-332	1144	19	in	in	ADP
ftr-332	1144	20	prior	prior	ADJ
ftr-332	1144	21	carryback	carryback	NOUN
ftr-332	1144	22	years	year	NOUN
ftr-332	1144	23	when	when	SCONJ
ftr-332	1144	24	the	the	DET
ftr-332	1144	25	taxpayer	taxpayer	NOUN
ftr-332	1144	26	had	have	VERB
ftr-332	1144	27	operating	operate	VERB
ftr-332	1144	28	income	income	NOUN
ftr-332	1144	29	.	.	PUNCT
ftr-332	1145	1	the	the	DET
ftr-332	1145	2	court	court	NOUN
ftr-332	1145	3	also	also	ADV
ftr-332	1145	4	rejected	reject	VERB
ftr-332	1145	5	the	the	DET
ftr-332	1145	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1145	7	argument	argument	NOUN
ftr-332	1145	8	that	that	SCONJ
ftr-332	1145	9	the	the	DET
ftr-332	1145	10	mandatory	mandatory	ADJ
ftr-332	1145	11	provisions	provision	NOUN
ftr-332	1145	12	of	of	ADP
ftr-332	1145	13	§	§	PROPN
ftr-332	1145	14	172	172	NUM
ftr-332	1145	15	were	be	AUX
ftr-332	1145	16	discriminatory	discriminatory	ADJ
ftr-332	1145	17	against	against	ADP
ftr-332	1145	18	a	a	DET
ftr-332	1145	19	group	group	NOUN
ftr-332	1145	20	of	of	ADP
ftr-332	1145	21	smaller	small	ADJ
ftr-332	1145	22	and	and	CCONJ
ftr-332	1145	23	less	less	ADV
ftr-332	1145	24	wealthy	wealthy	ADJ
ftr-332	1145	25	entities	entity	NOUN
ftr-332	1145	26	and	and	CCONJ
ftr-332	1145	27	individuals	individual	NOUN
ftr-332	1145	28	.	.	PUNCT
ftr-332	1146	1	5	5	X
ftr-332	1146	2	.	.	X
ftr-332	1146	3	irs	irs	PROPN
ftr-332	1146	4	expands	expand	VERB
ftr-332	1146	5	its	its	PRON
ftr-332	1146	6	rescue	rescue	NOUN
ftr-332	1146	7	of	of	ADP
ftr-332	1146	8	bernie	bernie	PROPN
ftr-332	1146	9	madoff	madoff	PROPN
ftr-332	1146	10	’s	’s	PART
ftr-332	1146	11	ponzi	ponzi	PROPN
ftr-332	1146	12	scheme	scheme	NOUN
ftr-332	1146	13	victims	victim	NOUN
ftr-332	1146	14	to	to	PART
ftr-332	1146	15	include	include	VERB
ftr-332	1146	16	death	death	NOUN
ftr-332	1146	17	.	.	PUNCT
ftr-332	1147	1	rev	rev	PROPN
ftr-332	1147	2	.	.	PROPN
ftr-332	1147	3	proc	proc	PROPN
ftr-332	1147	4	.	.	PUNCT
ftr-332	1148	1	2011	2011	NUM
ftr-332	1148	2	-	-	SYM
ftr-332	1148	3	58	58	NUM
ftr-332	1148	4	,	,	PUNCT
ftr-332	1148	5	2011	2011	NUM
ftr-332	1148	6	-	-	SYM
ftr-332	1148	7	50	50	NUM
ftr-332	1148	8	i.r.b	i.r.b	NOUN
ftr-332	1148	9	.	.	PUNCT
ftr-332	1149	1	849	849	NUM
ftr-332	1149	2	(	(	PUNCT
ftr-332	1149	3	11/28/11	11/28/11	PROPN
ftr-332	1149	4	)	)	PUNCT
ftr-332	1149	5	.	.	PUNCT
ftr-332	1150	1	in	in	ADP
ftr-332	1150	2	rev	rev	PROPN
ftr-332	1150	3	.	.	PROPN
ftr-332	1150	4	proc	proc	PROPN
ftr-332	1150	5	.	.	PUNCT
ftr-332	1150	6	2009	2009	NUM
ftr-332	1150	7	-	-	SYM
ftr-332	1150	8	20	20	NUM
ftr-332	1150	9	,	,	PUNCT
ftr-332	1150	10	2009	2009	NUM
ftr-332	1150	11	-	-	SYM
ftr-332	1150	12	1	1	NUM
ftr-332	1150	13	c.b	c.b	PROPN
ftr-332	1150	14	.	.	PROPN
ftr-332	1150	15	749	749	NUM
ftr-332	1150	16	,	,	PUNCT
ftr-332	1150	17	the	the	DET
ftr-332	1150	18	irs	irs	PROPN
ftr-332	1150	19	provided	provide	VERB
ftr-332	1150	20	a	a	DET
ftr-332	1150	21	safe	safe	ADJ
ftr-332	1150	22	harbor	harbor	NOUN
ftr-332	1150	23	under	under	ADP
ftr-332	1150	24	which	which	PRON
ftr-332	1150	25	qualified	qualified	ADJ
ftr-332	1150	26	investors	investor	NOUN
ftr-332	1150	27	are	be	AUX
ftr-332	1150	28	allowed	allow	VERB
ftr-332	1150	29	to	to	PART
ftr-332	1150	30	treat	treat	VERB
ftr-332	1150	31	a	a	DET
ftr-332	1150	32	lost	lost	ADJ
ftr-332	1150	33	investment	investment	NOUN
ftr-332	1150	34	in	in	ADP
ftr-332	1150	35	a	a	DET
ftr-332	1150	36	ponzi	ponzi	NOUN
ftr-332	1150	37	scheme	scheme	NOUN
ftr-332	1150	38	as	as	ADP
ftr-332	1150	39	a	a	DET
ftr-332	1150	40	theft	theft	NOUN
ftr-332	1150	41	loss	loss	NOUN
ftr-332	1150	42	deduction	deduction	NOUN
ftr-332	1150	43	.	.	PUNCT
ftr-332	1151	1	among	among	ADP
ftr-332	1151	2	the	the	DET
ftr-332	1151	3	condition	condition	NOUN
ftr-332	1151	4	in	in	ADP
ftr-332	1151	5	the	the	DET
ftr-332	1151	6	safe	safe	ADJ
ftr-332	1151	7	harbor	harbor	NOUN
ftr-332	1151	8	is	be	AUX
ftr-332	1151	9	a	a	DET
ftr-332	1151	10	requirement	requirement	NOUN
ftr-332	1151	11	that	that	SCONJ
ftr-332	1151	12	the	the	DET
ftr-332	1151	13	perpetrator	perpetrator	NOUN
ftr-332	1151	14	of	of	ADP
ftr-332	1151	15	the	the	DET
ftr-332	1151	16	scheme	scheme	NOUN
ftr-332	1151	17	be	be	AUX
ftr-332	1151	18	charged	charge	VERB
ftr-332	1151	19	with	with	ADP
ftr-332	1151	20	criminal	criminal	ADJ
ftr-332	1151	21	theft	theft	NOUN
ftr-332	1151	22	.	.	PUNCT
ftr-332	1152	1	inconveniently	inconveniently	ADV
ftr-332	1152	2	,	,	PUNCT
ftr-332	1152	3	the	the	DET
ftr-332	1152	4	irs	irs	PROPN
ftr-332	1152	5	notes	note	VERB
ftr-332	1152	6	that	that	SCONJ
ftr-332	1152	7	the	the	DET
ftr-332	1152	8	lead	lead	ADJ
ftr-332	1152	9	figure	figure	NOUN
ftr-332	1152	10	in	in	ADP
ftr-332	1152	11	some	some	PRON
ftr-332	1152	12	of	of	ADP
ftr-332	1152	13	these	these	DET
ftr-332	1152	14	cases	case	NOUN
ftr-332	1152	15	has	have	AUX
ftr-332	1152	16	avoided	avoid	VERB
ftr-332	1152	17	indictment	indictment	NOUN
ftr-332	1152	18	by	by	ADP
ftr-332	1152	19	dying	die	VERB
ftr-332	1152	20	.	.	PUNCT
ftr-332	1153	1	thus	thus	ADV
ftr-332	1153	2	,	,	PUNCT
ftr-332	1153	3	the	the	DET
ftr-332	1153	4	requirement	requirement	NOUN
ftr-332	1153	5	of	of	ADP
ftr-332	1153	6	rev	rev	PROPN
ftr-332	1153	7	.	.	PROPN
ftr-332	1153	8	proc	proc	PROPN
ftr-332	1153	9	.	.	PUNCT
ftr-332	1154	1	2009	2009	NUM
ftr-332	1154	2	-	-	SYM
ftr-332	1154	3	20	20	NUM
ftr-332	1154	4	is	be	AUX
ftr-332	1154	5	amended	amend	VERB
ftr-332	1154	6	to	to	PART
ftr-332	1154	7	provide	provide	VERB
ftr-332	1154	8	for	for	ADP
ftr-332	1154	9	indictment	indictment	NOUN
ftr-332	1154	10	,	,	PUNCT
ftr-332	1154	11	information	information	NOUN
ftr-332	1154	12	,	,	PUNCT
ftr-332	1154	13	or	or	CCONJ
ftr-332	1154	14	state	state	NOUN
ftr-332	1154	15	complaint	complaint	NOUN
ftr-332	1154	16	charging	charge	VERB
ftr-332	1154	17	theft	theft	NOUN
ftr-332	1154	18	that	that	PRON
ftr-332	1154	19	has	have	AUX
ftr-332	1154	20	not	not	PART
ftr-332	1154	21	been	be	AUX
ftr-332	1154	22	withdrawn	withdraw	VERB
ftr-332	1154	23	for	for	ADP
ftr-332	1154	24	reasons	reason	NOUN
ftr-332	1154	25	other	other	ADJ
ftr-332	1154	26	than	than	ADP
ftr-332	1154	27	the	the	DET
ftr-332	1154	28	death	death	NOUN
ftr-332	1154	29	of	of	ADP
ftr-332	1154	30	the	the	DET
ftr-332	1154	31	lead	lead	ADJ
ftr-332	1154	32	figure	figure	NOUN
ftr-332	1154	33	.	.	PUNCT
ftr-332	1155	1	i.	i.	PROPN
ftr-332	1155	2	at	at	ADP
ftr-332	1155	3	-	-	PUNCT
ftr-332	1155	4	risk	risk	NOUN
ftr-332	1155	5	and	and	CCONJ
ftr-332	1155	6	passive	passive	ADJ
ftr-332	1155	7	activity	activity	NOUN
ftr-332	1155	8	losses	loss	NOUN
ftr-332	1155	9	1	1	NUM
ftr-332	1155	10	.	.	PUNCT
ftr-332	1156	1	after	after	ADP
ftr-332	1156	2	winning	win	VERB
ftr-332	1156	3	cases	case	NOUN
ftr-332	1156	4	on	on	ADP
ftr-332	1156	5	the	the	DET
ftr-332	1156	6	failure	failure	NOUN
ftr-332	1156	7	of	of	ADP
ftr-332	1156	8	attempted	attempt	VERB
ftr-332	1156	9	aggregation	aggregation	NOUN
ftr-332	1156	10	elections	election	NOUN
ftr-332	1156	11	,	,	PUNCT
ftr-332	1156	12	the	the	DET
ftr-332	1156	13	irs	irs	PROPN
ftr-332	1156	14	makes	make	VERB
ftr-332	1156	15	relief	relief	NOUN
ftr-332	1156	16	available	available	ADJ
ftr-332	1156	17	to	to	ADP
ftr-332	1156	18	real	real	ADJ
ftr-332	1156	19	estate	estate	NOUN
ftr-332	1156	20	professionals	professional	NOUN
ftr-332	1156	21	who	who	PRON
ftr-332	1156	22	fail	fail	VERB
ftr-332	1156	23	to	to	PART
ftr-332	1156	24	make	make	VERB
ftr-332	1156	25	timely	timely	ADJ
ftr-332	1156	26	aggregation	aggregation	NOUN
ftr-332	1156	27	elections	election	NOUN
ftr-332	1156	28	.	.	PUNCT
ftr-332	1157	1	rev	rev	PROPN
ftr-332	1157	2	.	.	PROPN
ftr-332	1157	3	proc	proc	PROPN
ftr-332	1157	4	.	.	PUNCT
ftr-332	1158	1	2011	2011	NUM
ftr-332	1158	2	-	-	SYM
ftr-332	1158	3	34	34	NUM
ftr-332	1158	4	,	,	PUNCT
ftr-332	1158	5	2011	2011	NUM
ftr-332	1158	6	-	-	SYM
ftr-332	1158	7	24	24	NUM
ftr-332	1158	8	i.r.b	i.r.b	NOUN
ftr-332	1158	9	.	.	PUNCT
ftr-332	1159	1	875	875	NUM
ftr-332	1159	2	(	(	PUNCT
ftr-332	1159	3	5/27/11	5/27/11	NUM
ftr-332	1159	4	)	)	PUNCT
ftr-332	1159	5	.	.	PUNCT
ftr-332	1160	1	real	real	ADJ
ftr-332	1160	2	estate	estate	NOUN
ftr-332	1160	3	professionals	professional	NOUN
ftr-332	1160	4	may	may	AUX
ftr-332	1160	5	make	make	VERB
ftr-332	1160	6	elections	election	NOUN
ftr-332	1160	7	under	under	ADP
ftr-332	1160	8	reg	reg	NOUN
ftr-332	1160	9	.	.	PUNCT
ftr-332	1161	1	§	§	PROPN
ftr-332	1161	2	1.469	1.469	NUM
ftr-332	1161	3	-	-	SYM
ftr-332	1161	4	9(g	9(g	NUM
ftr-332	1161	5	)	)	PUNCT
ftr-332	1161	6	to	to	PART
ftr-332	1161	7	treat	treat	VERB
ftr-332	1161	8	all	all	DET
ftr-332	1161	9	interests	interest	NOUN
ftr-332	1161	10	in	in	ADP
ftr-332	1161	11	rental	rental	ADJ
ftr-332	1161	12	real	real	ADJ
ftr-332	1161	13	estate	estate	NOUN
ftr-332	1161	14	as	as	ADP
ftr-332	1161	15	a	a	DET
ftr-332	1161	16	single	single	ADJ
ftr-332	1161	17	rental	rental	ADJ
ftr-332	1161	18	real	real	ADJ
ftr-332	1161	19	estate	estate	NOUN
ftr-332	1161	20	activity	activity	NOUN
ftr-332	1161	21	for	for	ADP
ftr-332	1161	22	making	make	VERB
ftr-332	1161	23	the	the	DET
ftr-332	1161	24	determination	determination	NOUN
ftr-332	1161	25	as	as	ADP
ftr-332	1161	26	to	to	ADP
ftr-332	1161	27	whether	whether	SCONJ
ftr-332	1161	28	those	those	DET
ftr-332	1161	29	professionals	professional	NOUN
ftr-332	1161	30	materially	materially	ADV
ftr-332	1161	31	participate	participate	VERB
ftr-332	1161	32	in	in	ADP
ftr-332	1161	33	that	that	DET
ftr-332	1161	34	activity	activity	NOUN
ftr-332	1161	35	;	;	PUNCT
ftr-332	1161	36	if	if	SCONJ
ftr-332	1161	37	there	there	PRON
ftr-332	1161	38	is	be	VERB
ftr-332	1161	39	material	material	ADJ
ftr-332	1161	40	participation	participation	NOUN
ftr-332	1161	41	,	,	PUNCT
ftr-332	1161	42	losses	loss	NOUN
ftr-332	1161	43	from	from	ADP
ftr-332	1161	44	that	that	DET
ftr-332	1161	45	activity	activity	NOUN
ftr-332	1161	46	are	be	AUX
ftr-332	1161	47	not	not	PART
ftr-332	1161	48	treated	treat	VERB
ftr-332	1161	49	as	as	ADP
ftr-332	1161	50	passive	passive	ADJ
ftr-332	1161	51	activity	activity	NOUN
ftr-332	1161	52	losses	loss	NOUN
ftr-332	1161	53	.	.	PUNCT
ftr-332	1162	1	this	this	DET
ftr-332	1162	2	election	election	NOUN
ftr-332	1162	3	is	be	AUX
ftr-332	1162	4	normally	normally	ADV
ftr-332	1162	5	made	make	VERB
ftr-332	1162	6	by	by	ADP
ftr-332	1162	7	filing	file	VERB
ftr-332	1162	8	a	a	DET
ftr-332	1162	9	statement	statement	NOUN
ftr-332	1162	10	with	with	ADP
ftr-332	1162	11	the	the	DET
ftr-332	1162	12	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1162	13	original	original	ADJ
ftr-332	1162	14	income	income	NOUN
ftr-332	1162	15	tax	tax	NOUN
ftr-332	1162	16	return	return	NOUN
ftr-332	1162	17	for	for	ADP
ftr-332	1162	18	the	the	DET
ftr-332	1162	19	taxable	taxable	ADJ
ftr-332	1162	20	year	year	NOUN
ftr-332	1162	21	.	.	PUNCT
ftr-332	1163	1	under	under	ADP
ftr-332	1163	2	this	this	DET
ftr-332	1163	3	revenue	revenue	NOUN
ftr-332	1163	4	procedure	procedure	NOUN
ftr-332	1163	5	,	,	PUNCT
ftr-332	1163	6	relief	relief	NOUN
ftr-332	1163	7	for	for	ADP
ftr-332	1163	8	late	late	ADJ
ftr-332	1163	9	elections	election	NOUN
ftr-332	1163	10	is	be	AUX
ftr-332	1163	11	available	available	ADJ
ftr-332	1163	12	provided	provide	VERB
ftr-332	1163	13	that	that	SCONJ
ftr-332	1163	14	(	(	PUNCT
ftr-332	1163	15	i	i	NOUN
ftr-332	1163	16	)	)	PUNCT
ftr-332	1163	17	the	the	DET
ftr-332	1163	18	taxpayer	taxpayer	NOUN
ftr-332	1163	19	failed	fail	VERB
ftr-332	1163	20	to	to	PART
ftr-332	1163	21	file	file	VERB
ftr-332	1163	22	the	the	DET
ftr-332	1163	23	election	election	NOUN
ftr-332	1163	24	with	with	ADP
ftr-332	1163	25	an	an	DET
ftr-332	1163	26	original	original	ADJ
ftr-332	1163	27	tax	tax	NOUN
ftr-332	1163	28	return	return	NOUN
ftr-332	1163	29	in	in	ADP
ftr-332	1163	30	the	the	DET
ftr-332	1163	31	year	year	NOUN
ftr-332	1163	32	the	the	DET
ftr-332	1163	33	election	election	NOUN
ftr-332	1163	34	was	be	AUX
ftr-332	1163	35	to	to	PART
ftr-332	1163	36	take	take	VERB
ftr-332	1163	37	effect	effect	NOUN
ftr-332	1163	38	as	as	SCONJ
ftr-332	1163	39	required	require	VERB
ftr-332	1163	40	by	by	ADP
ftr-332	1163	41	reg	reg	NOUN
ftr-332	1163	42	.	.	PUNCT
ftr-332	1164	1	§	§	PROPN
ftr-332	1164	2	1.469	1.469	NUM
ftr-332	1164	3	-	-	SYM
ftr-332	1164	4	9(g	9(g	NUM
ftr-332	1164	5	)	)	PUNCT
ftr-332	1164	6	,	,	PUNCT
ftr-332	1164	7	(	(	PUNCT
ftr-332	1164	8	ii	ii	NOUN
ftr-332	1164	9	)	)	PUNCT
ftr-332	1164	10	the	the	DET
ftr-332	1164	11	taxpayer	taxpayer	NOUN
ftr-332	1164	12	has	have	AUX
ftr-332	1164	13	filed	file	VERB
ftr-332	1164	14	all	all	DET
ftr-332	1164	15	returns	return	NOUN
ftr-332	1164	16	for	for	ADP
ftr-332	1164	17	years	year	NOUN
ftr-332	1164	18	subsequent	subsequent	ADJ
ftr-332	1164	19	to	to	ADP
ftr-332	1164	20	the	the	DET
ftr-332	1164	21	year	year	NOUN
ftr-332	1164	22	for	for	ADP
ftr-332	1164	23	which	which	PRON
ftr-332	1164	24	an	an	DET
ftr-332	1164	25	election	election	NOUN
ftr-332	1164	26	is	be	AUX
ftr-332	1164	27	made	make	VERB
ftr-332	1164	28	consistent	consistent	ADJ
ftr-332	1164	29	with	with	ADP
ftr-332	1164	30	having	having	AUX
ftr-332	1164	31	made	make	VERB
ftr-332	1164	32	a	a	DET
ftr-332	1164	33	timely	timely	ADJ
ftr-332	1164	34	election	election	NOUN
ftr-332	1164	35	to	to	PART
ftr-332	1164	36	aggregate	aggregate	VERB
ftr-332	1164	37	properties	property	NOUN
ftr-332	1164	38	,	,	PUNCT
ftr-332	1164	39	(	(	PUNCT
ftr-332	1164	40	iii	iii	X
ftr-332	1164	41	)	)	PUNCT
ftr-332	1164	42	the	the	DET
ftr-332	1164	43	taxpayer	taxpayer	NOUN
ftr-332	1164	44	had	have	AUX
ftr-332	1164	45	timely	timely	ADV
ftr-332	1164	46	filed	file	VERB
ftr-332	1164	47	each	each	DET
ftr-332	1164	48	return	return	NOUN
ftr-332	1164	49	affected	affect	VERB
ftr-332	1164	50	by	by	ADP
ftr-332	1164	51	the	the	DET
ftr-332	1164	52	election	election	NOUN
ftr-332	1164	53	if	if	SCONJ
ftr-332	1164	54	it	it	PRON
ftr-332	1164	55	had	have	AUX
ftr-332	1164	56	been	be	AUX
ftr-332	1164	57	made	make	VERB
ftr-332	1164	58	(	(	PUNCT
ftr-332	1164	59	or	or	CCONJ
ftr-332	1164	60	filed	file	VERB
ftr-332	1164	61	within	within	ADP
ftr-332	1164	62	six	six	NUM
ftr-332	1164	63	months	month	NOUN
ftr-332	1164	64	of	of	ADP
ftr-332	1164	65	the	the	DET
ftr-332	1164	66	due	due	ADJ
ftr-332	1164	67	date	date	NOUN
ftr-332	1164	68	excluding	exclude	VERB
ftr-332	1164	69	extensions	extension	NOUN
ftr-332	1164	70	)	)	PUNCT
ftr-332	1164	71	,	,	PUNCT
ftr-332	1164	72	and	and	CCONJ
ftr-332	1164	73	(	(	PUNCT
ftr-332	1164	74	iv	iv	X
ftr-332	1164	75	)	)	PUNCT
ftr-332	1164	76	the	the	DET
ftr-332	1164	77	taxpayer	taxpayer	NOUN
ftr-332	1164	78	had	have	VERB
ftr-332	1164	79	reasonable	reasonable	ADJ
ftr-332	1164	80	cause	cause	NOUN
ftr-332	1164	81	for	for	ADP
ftr-332	1164	82	its	its	PRON
ftr-332	1164	83	failure	failure	NOUN
ftr-332	1164	84	to	to	PART
ftr-332	1164	85	file	file	VERB
ftr-332	1164	86	under	under	ADP
ftr-332	1164	87	reg	reg	NOUN
ftr-332	1164	88	.	.	PUNCT
ftr-332	1165	1	§	§	PROPN
ftr-332	1165	2	1.469	1.469	NUM
ftr-332	1165	3	-	-	SYM
ftr-332	1165	4	9(g	9(g	NUM
ftr-332	1165	5	)	)	PUNCT
ftr-332	1165	6	.	.	PUNCT
ftr-332	1166	1	application	application	NOUN
ftr-332	1166	2	for	for	ADP
ftr-332	1166	3	relief	relief	NOUN
ftr-332	1166	4	is	be	AUX
ftr-332	1166	5	to	to	PART
ftr-332	1166	6	be	be	AUX
ftr-332	1166	7	made	make	VERB
ftr-332	1166	8	in	in	ADP
ftr-332	1166	9	a	a	DET
ftr-332	1166	10	statement	statement	NOUN
ftr-332	1166	11	as	as	SCONJ
ftr-332	1166	12	required	require	VERB
ftr-332	1166	13	by	by	ADP
ftr-332	1166	14	reg	reg	NOUN
ftr-332	1166	15	.	.	PUNCT
ftr-332	1167	1	§	§	PROPN
ftr-332	1167	2	1.469	1.469	NUM
ftr-332	1167	3	-	-	SYM
ftr-332	1167	4	9(g)(3	9(g)(3	NUM
ftr-332	1167	5	)	)	PUNCT
ftr-332	1167	6	attached	attach	VERB
ftr-332	1167	7	to	to	ADP
ftr-332	1167	8	an	an	DET
ftr-332	1167	9	amended	amend	VERB
ftr-332	1167	10	return	return	NOUN
ftr-332	1167	11	for	for	ADP
ftr-332	1167	12	the	the	DET
ftr-332	1167	13	most	most	ADV
ftr-332	1167	14	recent	recent	ADJ
ftr-332	1167	15	tax	tax	NOUN
ftr-332	1167	16	year	year	NOUN
ftr-332	1167	17	.	.	PUNCT
ftr-332	1168	1	the	the	DET
ftr-332	1168	2	statement	statement	NOUN
ftr-332	1168	3	requires	require	VERB
ftr-332	1168	4	a	a	DET
ftr-332	1168	5	declaration	declaration	NOUN
ftr-332	1168	6	under	under	ADP
ftr-332	1168	7	penalty	penalty	NOUN
ftr-332	1168	8	of	of	ADP
ftr-332	1168	9	perjury	perjury	NOUN
ftr-332	1168	10	by	by	ADP
ftr-332	1168	11	a	a	DET
ftr-332	1168	12	person	person	NOUN
ftr-332	1168	13	with	with	ADP
ftr-332	1168	14	personal	personal	ADJ
ftr-332	1168	15	knowledge	knowledge	NOUN
ftr-332	1168	16	that	that	PRON
ftr-332	1168	17	―the	―the	DET
ftr-332	1168	18	election	election	NOUN
ftr-332	1168	19	contains	contain	VERB
ftr-332	1168	20	all	all	DET
ftr-332	1168	21	the	the	DET
ftr-332	1168	22	relevant	relevant	ADJ
ftr-332	1168	23	facts	fact	NOUN
ftr-332	1168	24	relating	relate	VERB
ftr-332	1168	25	to	to	ADP
ftr-332	1168	26	the	the	DET
ftr-332	1168	27	election	election	NOUN
ftr-332	1168	28	,	,	PUNCT
ftr-332	1168	29	and	and	CCONJ
ftr-332	1168	30	such	such	ADJ
ftr-332	1168	31	facts	fact	NOUN
ftr-332	1168	32	are	be	AUX
ftr-332	1168	33	true	true	ADJ
ftr-332	1168	34	,	,	PUNCT
ftr-332	1168	35	correct	correct	ADJ
ftr-332	1168	36	,	,	PUNCT
ftr-332	1168	37	and	and	CCONJ
ftr-332	1168	38	complete.‖	complete.‖	VERB
ftr-332	1168	39	the	the	DET
ftr-332	1168	40	application	application	NOUN
ftr-332	1168	41	for	for	ADP
ftr-332	1168	42	relief	relief	NOUN
ftr-332	1168	43	is	be	AUX
ftr-332	1168	44	not	not	PART
ftr-332	1168	45	treated	treat	VERB
ftr-332	1168	46	as	as	ADP
ftr-332	1168	47	a	a	DET
ftr-332	1168	48	request	request	NOUN
ftr-332	1168	49	for	for	ADP
ftr-332	1168	50	a	a	DET
ftr-332	1168	51	private	private	ADJ
ftr-332	1168	52	letter	letter	NOUN
ftr-332	1168	53	ruling	ruling	NOUN
ftr-332	1168	54	,	,	PUNCT
ftr-332	1168	55	and	and	CCONJ
ftr-332	1168	56	thus	thus	ADV
ftr-332	1168	57	does	do	AUX
ftr-332	1168	58	not	not	PART
ftr-332	1168	59	require	require	VERB
ftr-332	1168	60	a	a	DET
ftr-332	1168	61	user	user	NOUN
ftr-332	1168	62	fee	fee	NOUN
ftr-332	1168	63	.	.	PUNCT
ftr-332	1169	1	234	234	NUM
ftr-332	1169	2	florida	florida	PROPN
ftr-332	1169	3	tax	tax	NOUN
ftr-332	1169	4	review	review	NOUN
ftr-332	1169	5	[	[	X
ftr-332	1169	6	vol	vol	NOUN
ftr-332	1169	7	.	.	PUNCT
ftr-332	1170	1	12:5	12:5	NUM
ftr-332	1170	2	2	2	NUM
ftr-332	1170	3	.	.	X
ftr-332	1170	4	ill	ill	ADJ
ftr-332	1170	5	bank	bank	NOUN
ftr-332	1170	6	president	president	NOUN
ftr-332	1170	7	is	be	AUX
ftr-332	1170	8	not	not	PART
ftr-332	1170	9	a	a	DET
ftr-332	1170	10	real	real	ADJ
ftr-332	1170	11	estate	estate	NOUN
ftr-332	1170	12	professional	professional	NOUN
ftr-332	1170	13	.	.	PUNCT
ftr-332	1171	1	harnett	harnett	PROPN
ftr-332	1171	2	v.	v.	PROPN
ftr-332	1171	3	commissioner	commissioner	PROPN
ftr-332	1171	4	,	,	PUNCT
ftr-332	1171	5	t.c	t.c	PROPN
ftr-332	1171	6	.	.	PROPN
ftr-332	1171	7	memo	memo	NOUN
ftr-332	1171	8	.	.	PUNCT
ftr-332	1172	1	2011	2011	NUM
ftr-332	1172	2	-	-	SYM
ftr-332	1172	3	191	191	NUM
ftr-332	1172	4	(	(	PUNCT
ftr-332	1172	5	8/11/11	8/11/11	NUM
ftr-332	1172	6	)	)	PUNCT
ftr-332	1172	7	.	.	PUNCT
ftr-332	1173	1	the	the	DET
ftr-332	1173	2	taxpayer	taxpayer	NOUN
ftr-332	1173	3	founded	found	VERB
ftr-332	1173	4	a	a	DET
ftr-332	1173	5	savings	saving	NOUN
ftr-332	1173	6	and	and	CCONJ
ftr-332	1173	7	loan	loan	NOUN
ftr-332	1173	8	association	association	NOUN
ftr-332	1173	9	to	to	PART
ftr-332	1173	10	provide	provide	VERB
ftr-332	1173	11	financing	financing	NOUN
ftr-332	1173	12	to	to	ADP
ftr-332	1173	13	customers	customer	NOUN
ftr-332	1173	14	of	of	ADP
ftr-332	1173	15	his	his	PRON
ftr-332	1173	16	real	real	ADJ
ftr-332	1173	17	estate	estate	NOUN
ftr-332	1173	18	development	development	NOUN
ftr-332	1173	19	company	company	NOUN
ftr-332	1173	20	.	.	PUNCT
ftr-332	1174	1	in	in	ADP
ftr-332	1174	2	2003	2003	NUM
ftr-332	1174	3	the	the	DET
ftr-332	1174	4	taxpayer	taxpayer	NOUN
ftr-332	1174	5	suffered	suffer	VERB
ftr-332	1174	6	a	a	DET
ftr-332	1174	7	heart	heart	NOUN
ftr-332	1174	8	attack	attack	NOUN
ftr-332	1174	9	and	and	CCONJ
ftr-332	1174	10	other	other	ADJ
ftr-332	1174	11	health	health	NOUN
ftr-332	1174	12	problems	problem	NOUN
ftr-332	1174	13	.	.	PUNCT
ftr-332	1175	1	he	he	PRON
ftr-332	1175	2	resigned	resign	VERB
ftr-332	1175	3	as	as	ADP
ftr-332	1175	4	ceo	ceo	NOUN
ftr-332	1175	5	of	of	ADP
ftr-332	1175	6	the	the	DET
ftr-332	1175	7	bank	bank	NOUN
ftr-332	1175	8	in	in	ADP
ftr-332	1175	9	2005	2005	NUM
ftr-332	1175	10	,	,	PUNCT
ftr-332	1175	11	but	but	CCONJ
ftr-332	1175	12	continued	continue	VERB
ftr-332	1175	13	to	to	PART
ftr-332	1175	14	work	work	VERB
ftr-332	1175	15	as	as	ADP
ftr-332	1175	16	a	a	DET
ftr-332	1175	17	consultant	consultant	NOUN
ftr-332	1175	18	to	to	ADP
ftr-332	1175	19	the	the	DET
ftr-332	1175	20	bank	bank	NOUN
ftr-332	1175	21	and	and	CCONJ
ftr-332	1175	22	served	serve	VERB
ftr-332	1175	23	as	as	ADP
ftr-332	1175	24	chairman	chairman	NOUN
ftr-332	1175	25	of	of	ADP
ftr-332	1175	26	the	the	DET
ftr-332	1175	27	board	board	NOUN
ftr-332	1175	28	.	.	PUNCT
ftr-332	1176	1	after	after	ADP
ftr-332	1176	2	2003	2003	NUM
ftr-332	1176	3	the	the	DET
ftr-332	1176	4	taxpayer	taxpayer	NOUN
ftr-332	1176	5	had	have	AUX
ftr-332	1176	6	stopped	stop	VERB
ftr-332	1176	7	renting	rent	VERB
ftr-332	1176	8	his	his	PRON
ftr-332	1176	9	real	real	ADJ
ftr-332	1176	10	estate	estate	NOUN
ftr-332	1176	11	properties	property	NOUN
ftr-332	1176	12	and	and	CCONJ
ftr-332	1176	13	had	have	AUX
ftr-332	1176	14	begun	begin	VERB
ftr-332	1176	15	trying	try	VERB
ftr-332	1176	16	to	to	PART
ftr-332	1176	17	sell	sell	VERB
ftr-332	1176	18	them	they	PRON
ftr-332	1176	19	.	.	PUNCT
ftr-332	1177	1	the	the	DET
ftr-332	1177	2	real	real	ADJ
ftr-332	1177	3	estate	estate	NOUN
ftr-332	1177	4	was	be	AUX
ftr-332	1177	5	managed	manage	VERB
ftr-332	1177	6	partly	partly	ADV
ftr-332	1177	7	by	by	ADP
ftr-332	1177	8	the	the	DET
ftr-332	1177	9	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1177	10	son	son	NOUN
ftr-332	1177	11	,	,	PUNCT
ftr-332	1177	12	his	his	PRON
ftr-332	1177	13	wife	wife	NOUN
ftr-332	1177	14	,	,	PUNCT
ftr-332	1177	15	and	and	CCONJ
ftr-332	1177	16	his	his	PRON
ftr-332	1177	17	former	former	ADJ
ftr-332	1177	18	bank	bank	NOUN
ftr-332	1177	19	secretary	secretary	NOUN
ftr-332	1177	20	.	.	PUNCT
ftr-332	1178	1	the	the	DET
ftr-332	1178	2	court	court	NOUN
ftr-332	1178	3	(	(	PUNCT
ftr-332	1178	4	judge	judge	PROPN
ftr-332	1178	5	thornton	thornton	PROPN
ftr-332	1178	6	)	)	PUNCT
ftr-332	1178	7	found	find	VERB
ftr-332	1178	8	that	that	SCONJ
ftr-332	1178	9	the	the	DET
ftr-332	1178	10	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1178	11	unsubstantiated	unsubstantiated	ADJ
ftr-332	1178	12	testimony	testimony	NOUN
ftr-332	1178	13	did	do	AUX
ftr-332	1178	14	not	not	PART
ftr-332	1178	15	meet	meet	VERB
ftr-332	1178	16	the	the	DET
ftr-332	1178	17	burden	burden	NOUN
ftr-332	1178	18	of	of	ADP
ftr-332	1178	19	proof	proof	NOUN
ftr-332	1178	20	required	require	VERB
ftr-332	1178	21	to	to	PART
ftr-332	1178	22	establish	establish	VERB
ftr-332	1178	23	that	that	SCONJ
ftr-332	1178	24	the	the	DET
ftr-332	1178	25	taxpayer	taxpayer	NOUN
ftr-332	1178	26	had	have	AUX
ftr-332	1178	27	performed	perform	VERB
ftr-332	1178	28	more	more	ADJ
ftr-332	1178	29	than	than	ADP
ftr-332	1178	30	750	750	NUM
ftr-332	1178	31	hours	hour	NOUN
ftr-332	1178	32	of	of	ADP
ftr-332	1178	33	service	service	NOUN
ftr-332	1178	34	during	during	ADP
ftr-332	1178	35	the	the	DET
ftr-332	1178	36	tax	tax	NOUN
ftr-332	1178	37	years	year	NOUN
ftr-332	1178	38	at	at	ADP
ftr-332	1178	39	issue	issue	NOUN
ftr-332	1178	40	and	and	CCONJ
ftr-332	1178	41	thus	thus	ADV
ftr-332	1178	42	failed	fail	VERB
ftr-332	1178	43	to	to	PART
ftr-332	1178	44	qualify	qualify	VERB
ftr-332	1178	45	as	as	ADP
ftr-332	1178	46	a	a	DET
ftr-332	1178	47	real	real	ADJ
ftr-332	1178	48	estate	estate	NOUN
ftr-332	1178	49	professional	professional	NOUN
ftr-332	1178	50	for	for	ADP
ftr-332	1178	51	purposes	purpose	NOUN
ftr-332	1178	52	of	of	ADP
ftr-332	1178	53	§	§	PROPN
ftr-332	1178	54	469(c)(7	469(c)(7	PROPN
ftr-332	1178	55	)	)	PUNCT
ftr-332	1178	56	.	.	PUNCT
ftr-332	1179	1	the	the	DET
ftr-332	1179	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1179	3	real	real	ADJ
ftr-332	1179	4	estate	estate	NOUN
ftr-332	1179	5	losses	loss	NOUN
ftr-332	1179	6	were	be	AUX
ftr-332	1179	7	,	,	PUNCT
ftr-332	1179	8	therefore	therefore	ADV
ftr-332	1179	9	,	,	PUNCT
ftr-332	1179	10	passive	passive	ADJ
ftr-332	1179	11	activity	activity	NOUN
ftr-332	1179	12	losses	loss	NOUN
ftr-332	1179	13	not	not	PART
ftr-332	1179	14	deductible	deductible	ADJ
ftr-332	1179	15	against	against	ADP
ftr-332	1179	16	active	active	ADJ
ftr-332	1179	17	income	income	NOUN
ftr-332	1179	18	sources	source	NOUN
ftr-332	1179	19	.	.	PUNCT
ftr-332	1180	1	the	the	DET
ftr-332	1180	2	court	court	NOUN
ftr-332	1180	3	found	find	VERB
ftr-332	1180	4	that	that	SCONJ
ftr-332	1180	5	the	the	DET
ftr-332	1180	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1180	7	statement	statement	NOUN
ftr-332	1180	8	that	that	SCONJ
ftr-332	1180	9	he	he	PRON
ftr-332	1180	10	spent	spend	VERB
ftr-332	1180	11	most	most	ADJ
ftr-332	1180	12	of	of	ADP
ftr-332	1180	13	his	his	PRON
ftr-332	1180	14	time	time	NOUN
ftr-332	1180	15	on	on	ADP
ftr-332	1180	16	real	real	ADJ
ftr-332	1180	17	estate	estate	NOUN
ftr-332	1180	18	activities	activity	NOUN
ftr-332	1180	19	and	and	CCONJ
ftr-332	1180	20	only	only	ADV
ftr-332	1180	21	ten	ten	NUM
ftr-332	1180	22	hours	hour	NOUN
ftr-332	1180	23	a	a	DET
ftr-332	1180	24	month	month	NOUN
ftr-332	1180	25	at	at	ADP
ftr-332	1180	26	the	the	DET
ftr-332	1180	27	bank	bank	NOUN
ftr-332	1180	28	strained	strain	VERB
ftr-332	1180	29	credibility	credibility	NOUN
ftr-332	1180	30	since	since	SCONJ
ftr-332	1180	31	―for	―for	ADP
ftr-332	1180	32	most	most	ADJ
ftr-332	1180	33	of	of	ADP
ftr-332	1180	34	this	this	DET
ftr-332	1180	35	period	period	NOUN
ftr-332	1180	36	he	he	PRON
ftr-332	1180	37	was	be	AUX
ftr-332	1180	38	both	both	PRON
ftr-332	1180	39	chairman	chairman	NOUN
ftr-332	1180	40	of	of	ADP
ftr-332	1180	41	the	the	DET
ftr-332	1180	42	board	board	NOUN
ftr-332	1180	43	and	and	CCONJ
ftr-332	1180	44	ceo	ceo	NOUN
ftr-332	1180	45	of	of	ADP
ftr-332	1180	46	the	the	DET
ftr-332	1180	47	bank	bank	NOUN
ftr-332	1180	48	,	,	PUNCT
ftr-332	1180	49	with	with	ADP
ftr-332	1180	50	wide	wide	ADV
ftr-332	1180	51	-	-	PUNCT
ftr-332	1180	52	ranging	range	VERB
ftr-332	1180	53	responsibilities	responsibility	NOUN
ftr-332	1180	54	and	and	CCONJ
ftr-332	1180	55	six	six	NUM
ftr-332	1180	56	-	-	PUNCT
ftr-332	1180	57	figure	figure	NOUN
ftr-332	1180	58	compensation‖	compensation‖	NOUN
ftr-332	1180	59	and	and	CCONJ
ftr-332	1180	60	added	add	VERB
ftr-332	1180	61	that	that	SCONJ
ftr-332	1180	62	the	the	DET
ftr-332	1180	63	court	court	NOUN
ftr-332	1180	64	saw	see	VERB
ftr-332	1180	65	no	no	DET
ftr-332	1180	66	reason	reason	NOUN
ftr-332	1180	67	to	to	PART
ftr-332	1180	68	think	think	VERB
ftr-332	1180	69	that	that	SCONJ
ftr-332	1180	70	managing	manage	VERB
ftr-332	1180	71	the	the	DET
ftr-332	1180	72	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1180	73	dormant	dormant	ADJ
ftr-332	1180	74	real	real	ADJ
ftr-332	1180	75	estate	estate	NOUN
ftr-332	1180	76	holdings	holding	NOUN
ftr-332	1180	77	required	require	VERB
ftr-332	1180	78	him	he	PRON
ftr-332	1180	79	to	to	PART
ftr-332	1180	80	spend	spend	VERB
ftr-332	1180	81	anywhere	anywhere	ADV
ftr-332	1180	82	near	near	ADP
ftr-332	1180	83	750	750	NUM
ftr-332	1180	84	hours	hour	NOUN
ftr-332	1180	85	each	each	DET
ftr-332	1180	86	year	year	NOUN
ftr-332	1180	87	.	.	PUNCT
ftr-332	1181	1	3	3	X
ftr-332	1181	2	.	.	X
ftr-332	1182	1	this	this	DET
ftr-332	1182	2	taxpayer	taxpayer	NOUN
ftr-332	1182	3	piloted	pilot	VERB
ftr-332	1182	4	ships	ship	NOUN
ftr-332	1182	5	over	over	ADP
ftr-332	1182	6	the	the	DET
ftr-332	1182	7	bar	bar	NOUN
ftr-332	1182	8	of	of	ADP
ftr-332	1182	9	the	the	DET
ftr-332	1182	10	passive	passive	ADJ
ftr-332	1182	11	activity	activity	NOUN
ftr-332	1182	12	loss	loss	NOUN
ftr-332	1182	13	limitations	limitation	NOUN
ftr-332	1182	14	.	.	PUNCT
ftr-332	1183	1	miller	miller	PROPN
ftr-332	1183	2	v.	v.	PROPN
ftr-332	1183	3	commissioner	commissioner	PROPN
ftr-332	1183	4	,	,	PUNCT
ftr-332	1183	5	t.c	t.c	PROPN
ftr-332	1183	6	.	.	PROPN
ftr-332	1183	7	memo	memo	NOUN
ftr-332	1183	8	.	.	PUNCT
ftr-332	1184	1	2011	2011	NUM
ftr-332	1184	2	-	-	SYM
ftr-332	1184	3	219	219	NUM
ftr-332	1184	4	(	(	PUNCT
ftr-332	1184	5	9/18/11	9/18/11	NUM
ftr-332	1184	6	)	)	PUNCT
ftr-332	1184	7	.	.	PUNCT
ftr-332	1185	1	taxpayer	taxpayer	NOUN
ftr-332	1185	2	was	be	AUX
ftr-332	1185	3	a	a	DET
ftr-332	1185	4	san	san	PROPN
ftr-332	1185	5	francisco	francisco	PROPN
ftr-332	1185	6	bay	bay	PROPN
ftr-332	1185	7	bar	bar	PROPN
ftr-332	1185	8	pilot	pilot	NOUN
ftr-332	1185	9	,	,	PUNCT
ftr-332	1185	10	which	which	PRON
ftr-332	1185	11	means	mean	VERB
ftr-332	1185	12	that	that	SCONJ
ftr-332	1185	13	he	he	PRON
ftr-332	1185	14	piloted	pilot	VERB
ftr-332	1185	15	commercial	commercial	ADJ
ftr-332	1185	16	ships	ship	NOUN
ftr-332	1185	17	in	in	ADP
ftr-332	1185	18	and	and	CCONJ
ftr-332	1185	19	out	out	ADP
ftr-332	1185	20	of	of	ADP
ftr-332	1185	21	san	san	PROPN
ftr-332	1185	22	francisco	francisco	PROPN
ftr-332	1185	23	bay	bay	PROPN
ftr-332	1185	24	over	over	ADP
ftr-332	1185	25	the	the	DET
ftr-332	1185	26	shallow	shallow	ADJ
ftr-332	1185	27	bar	bar	NOUN
ftr-332	1185	28	that	that	PRON
ftr-332	1185	29	blocks	block	VERB
ftr-332	1185	30	entrance	entrance	NOUN
ftr-332	1185	31	to	to	ADP
ftr-332	1185	32	the	the	DET
ftr-332	1185	33	bay	bay	NOUN
ftr-332	1185	34	as	as	ADP
ftr-332	1185	35	a	a	DET
ftr-332	1185	36	partner	partner	NOUN
ftr-332	1185	37	in	in	ADP
ftr-332	1185	38	the	the	DET
ftr-332	1185	39	san	san	PROPN
ftr-332	1185	40	francisco	francisco	PROPN
ftr-332	1185	41	bay	bay	PROPN
ftr-332	1185	42	bar	bar	PROPN
ftr-332	1185	43	pilots	pilots	PROPN
ftr-332	1185	44	association	association	NOUN
ftr-332	1185	45	.	.	PUNCT
ftr-332	1186	1	in	in	ADP
ftr-332	1186	2	addition	addition	NOUN
ftr-332	1186	3	taxpayer	taxpayer	NOUN
ftr-332	1186	4	served	serve	VERB
ftr-332	1186	5	as	as	ADP
ftr-332	1186	6	the	the	DET
ftr-332	1186	7	contractor	contractor	NOUN
ftr-332	1186	8	on	on	ADP
ftr-332	1186	9	the	the	DET
ftr-332	1186	10	construction	construction	NOUN
ftr-332	1186	11	of	of	ADP
ftr-332	1186	12	rental	rental	ADJ
ftr-332	1186	13	real	real	ADJ
ftr-332	1186	14	estate	estate	NOUN
ftr-332	1186	15	which	which	PRON
ftr-332	1186	16	he	he	PRON
ftr-332	1186	17	and	and	CCONJ
ftr-332	1186	18	his	his	PRON
ftr-332	1186	19	wife	wife	NOUN
ftr-332	1186	20	also	also	ADV
ftr-332	1186	21	managed	manage	VERB
ftr-332	1186	22	.	.	PUNCT
ftr-332	1187	1	the	the	DET
ftr-332	1187	2	taxpayer	taxpayer	NOUN
ftr-332	1187	3	convinced	convince	VERB
ftr-332	1187	4	the	the	DET
ftr-332	1187	5	court	court	NOUN
ftr-332	1187	6	(	(	PUNCT
ftr-332	1187	7	judge	judge	NOUN
ftr-332	1187	8	kroupa	kroupa	PROPN
ftr-332	1187	9	)	)	PUNCT
ftr-332	1187	10	that	that	SCONJ
ftr-332	1187	11	he	he	PRON
ftr-332	1187	12	spent	spend	VERB
ftr-332	1187	13	more	more	ADJ
ftr-332	1187	14	time	time	NOUN
ftr-332	1187	15	in	in	ADP
ftr-332	1187	16	real	real	ADJ
ftr-332	1187	17	estate	estate	NOUN
ftr-332	1187	18	activities	activity	NOUN
ftr-332	1187	19	[	[	X
ftr-332	1187	20	―in	―in	NUM
ftr-332	1187	21	which	which	PRON
ftr-332	1187	22	he	he	PRON
ftr-332	1187	23	materially	materially	ADV
ftr-332	1187	24	participate[d]‖	participate[d]‖	VERB
ftr-332	1187	25	]	]	PUNCT
ftr-332	1187	26	than	than	SCONJ
ftr-332	1187	27	he	he	PRON
ftr-332	1187	28	did	do	VERB
ftr-332	1187	29	in	in	ADP
ftr-332	1187	30	piloting	pilot	VERB
ftr-332	1187	31	ships	ship	NOUN
ftr-332	1187	32	,	,	PUNCT
ftr-332	1187	33	and	and	CCONJ
ftr-332	1187	34	that	that	SCONJ
ftr-332	1187	35	he	he	PRON
ftr-332	1187	36	met	meet	VERB
ftr-332	1187	37	the	the	DET
ftr-332	1187	38	750	750	NUM
ftr-332	1187	39	hour	hour	NOUN
ftr-332	1187	40	requirement	requirement	NOUN
ftr-332	1187	41	[	[	X
ftr-332	1187	42	by	by	ADP
ftr-332	1187	43	―performing	―performe	VERB
ftr-332	1187	44	services	service	NOUN
ftr-332	1187	45	…	…	PUNCT
ftr-332	1187	46	in	in	ADP
ftr-332	1187	47	real	real	ADJ
ftr-332	1187	48	property	property	NOUN
ftr-332	1187	49	trades	trade	NOUN
ftr-332	1187	50	or	or	CCONJ
ftr-332	1187	51	businesses	business	NOUN
ftr-332	1187	52	in	in	ADP
ftr-332	1187	53	which	which	PRON
ftr-332	1187	54	[	[	X
ftr-332	1187	55	he	he	PRON
ftr-332	1187	56	]	]	PUNCT
ftr-332	1187	57	materially	materially	ADV
ftr-332	1187	58	participate[d]‖	participate[d]‖	NOUN
ftr-332	1187	59	]	]	PUNCT
ftr-332	1187	60	under	under	ADP
ftr-332	1187	61	§	§	PROPN
ftr-332	1187	62	469(c)(7	469(c)(7	NUM
ftr-332	1187	63	)	)	PUNCT
ftr-332	1187	64	to	to	PART
ftr-332	1187	65	qualify	qualify	VERB
ftr-332	1187	66	as	as	ADP
ftr-332	1187	67	a	a	DET
ftr-332	1187	68	real	real	ADJ
ftr-332	1187	69	estate	estate	NOUN
ftr-332	1187	70	professional	professional	NOUN
ftr-332	1187	71	entitled	entitle	VERB
ftr-332	1187	72	to	to	PART
ftr-332	1187	73	claim	claim	VERB
ftr-332	1187	74	real	real	ADJ
ftr-332	1187	75	estate	estate	NOUN
ftr-332	1187	76	losses	loss	NOUN
ftr-332	1187	77	without	without	ADP
ftr-332	1187	78	limitation	limitation	NOUN
ftr-332	1187	79	to	to	ADP
ftr-332	1187	80	passive	passive	ADJ
ftr-332	1187	81	activity	activity	NOUN
ftr-332	1187	82	income	income	NOUN
ftr-332	1187	83	under	under	ADP
ftr-332	1187	84	§	§	PROPN
ftr-332	1187	85	469	469	NUM
ftr-332	1187	86	.	.	PUNCT
ftr-332	1188	1	however	however	ADV
ftr-332	1188	2	,	,	PUNCT
ftr-332	1188	3	the	the	DET
ftr-332	1188	4	taxpayer	taxpayer	NOUN
ftr-332	1188	5	failed	fail	VERB
ftr-332	1188	6	to	to	PART
ftr-332	1188	7	elect	elect	VERB
ftr-332	1188	8	under	under	ADP
ftr-332	1188	9	§	§	PROPN
ftr-332	1188	10	469(c)(7)(a	469(c)(7)(a	PROPN
ftr-332	1188	11	)	)	PUNCT
ftr-332	1188	12	to	to	PART
ftr-332	1188	13	treat	treat	VERB
ftr-332	1188	14	all	all	PRON
ftr-332	1188	15	of	of	ADP
ftr-332	1188	16	his	his	PRON
ftr-332	1188	17	real	real	ADJ
ftr-332	1188	18	estate	estate	NOUN
ftr-332	1188	19	activities	activity	NOUN
ftr-332	1188	20	as	as	ADP
ftr-332	1188	21	a	a	DET
ftr-332	1188	22	single	single	ADJ
ftr-332	1188	23	activity	activity	NOUN
ftr-332	1188	24	.	.	PUNCT
ftr-332	1189	1	the	the	DET
ftr-332	1189	2	court	court	NOUN
ftr-332	1189	3	found	find	VERB
ftr-332	1189	4	that	that	SCONJ
ftr-332	1189	5	the	the	DET
ftr-332	1189	6	taxpayer	taxpayer	NOUN
ftr-332	1189	7	was	be	AUX
ftr-332	1189	8	a	a	DET
ftr-332	1189	9	material	material	ADJ
ftr-332	1189	10	participant	participant	NOUN
ftr-332	1189	11	in	in	ADP
ftr-332	1189	12	only	only	ADV
ftr-332	1189	13	two	two	NUM
ftr-332	1189	14	of	of	ADP
ftr-332	1189	15	his	his	PRON
ftr-332	1189	16	six	six	NUM
ftr-332	1189	17	real	real	ADJ
ftr-332	1189	18	estate	estate	NOUN
ftr-332	1189	19	properties	property	NOUN
ftr-332	1189	20	having	having	AUX
ftr-332	1189	21	participated	participate	VERB
ftr-332	1189	22	more	more	ADJ
ftr-332	1189	23	than	than	ADP
ftr-332	1189	24	100	100	NUM
ftr-332	1189	25	hours	hour	NOUN
ftr-332	1189	26	in	in	ADP
ftr-332	1189	27	each	each	DET
ftr-332	1189	28	activity	activity	NOUN
ftr-332	1189	29	,	,	PUNCT
ftr-332	1189	30	which	which	PRON
ftr-332	1189	31	was	be	AUX
ftr-332	1189	32	more	more	ADJ
ftr-332	1189	33	than	than	ADP
ftr-332	1189	34	any	any	DET
ftr-332	1189	35	other	other	ADJ
ftr-332	1189	36	participant	participant	NOUN
ftr-332	1189	37	.	.	PUNCT
ftr-332	1190	1	the	the	DET
ftr-332	1190	2	taxpayer	taxpayer	NOUN
ftr-332	1190	3	failed	fail	VERB
ftr-332	1190	4	to	to	PART
ftr-332	1190	5	establish	establish	VERB
ftr-332	1190	6	that	that	SCONJ
ftr-332	1190	7	he	he	PRON
ftr-332	1190	8	met	meet	VERB
ftr-332	1190	9	the	the	DET
ftr-332	1190	10	100	100	NUM
ftr-332	1190	11	hour	hour	NOUN
ftr-332	1190	12	requirement	requirement	NOUN
ftr-332	1190	13	or	or	CCONJ
ftr-332	1190	14	that	that	SCONJ
ftr-332	1190	15	his	his	PRON
ftr-332	1190	16	participation	participation	NOUN
ftr-332	1190	17	was	be	AUX
ftr-332	1190	18	more	more	ADJ
ftr-332	1190	19	than	than	ADP
ftr-332	1190	20	other	other	ADJ
ftr-332	1190	21	participants	participant	NOUN
ftr-332	1190	22	in	in	ADP
ftr-332	1190	23	four	four	NUM
ftr-332	1190	24	properties	property	NOUN
ftr-332	1190	25	.	.	PUNCT
ftr-332	1191	1	the	the	DET
ftr-332	1191	2	court	court	NOUN
ftr-332	1191	3	rejected	reject	VERB
ftr-332	1191	4	the	the	DET
ftr-332	1191	5	irs	irs	PROPN
ftr-332	1191	6	imposition	imposition	NOUN
ftr-332	1191	7	of	of	ADP
ftr-332	1191	8	§	§	PROPN
ftr-332	1191	9	6662	6662	NUM
ftr-332	1191	10	accuracy	accuracy	NOUN
ftr-332	1191	11	related	relate	VERB
ftr-332	1191	12	penalties	penalty	NOUN
ftr-332	1191	13	.	.	PUNCT
ftr-332	1192	1	2012	2012	NUM
ftr-332	1192	2	]	]	PUNCT
ftr-332	1192	3	recent	recent	ADJ
ftr-332	1192	4	developments	development	NOUN
ftr-332	1192	5	in	in	ADP
ftr-332	1192	6	federal	federal	ADJ
ftr-332	1192	7	income	income	NOUN
ftr-332	1192	8	taxation	taxation	NOUN
ftr-332	1192	9	235	235	NUM
ftr-332	1192	10	4	4	NUM
ftr-332	1192	11	.	.	PUNCT
ftr-332	1192	12	borrowed	borrow	VERB
ftr-332	1192	13	funds	fund	NOUN
ftr-332	1192	14	contributed	contribute	VERB
ftr-332	1192	15	to	to	ADP
ftr-332	1192	16	s	s	PROPN
ftr-332	1192	17	corporation	corporation	NOUN
ftr-332	1192	18	cellular	cellular	ADJ
ftr-332	1192	19	company	company	NOUN
ftr-332	1192	20	were	be	AUX
ftr-332	1192	21	neither	neither	CCONJ
ftr-332	1192	22	at	at	ADP
ftr-332	1192	23	-	-	PUNCT
ftr-332	1192	24	risk	risk	NOUN
ftr-332	1192	25	nor	nor	CCONJ
ftr-332	1192	26	did	do	AUX
ftr-332	1192	27	they	they	PRON
ftr-332	1192	28	create	create	VERB
ftr-332	1192	29	basis	basis	NOUN
ftr-332	1192	30	for	for	ADP
ftr-332	1192	31	loss	loss	NOUN
ftr-332	1192	32	deductions	deduction	NOUN
ftr-332	1192	33	.	.	PUNCT
ftr-332	1193	1	broz	broz	PROPN
ftr-332	1193	2	v.	v.	ADP
ftr-332	1193	3	commissioner	commissioner	NOUN
ftr-332	1193	4	,	,	PUNCT
ftr-332	1193	5	137	137	NUM
ftr-332	1193	6	t.c	t.c	NOUN
ftr-332	1193	7	.	.	PROPN
ftr-332	1193	8	46	46	NUM
ftr-332	1193	9	(	(	PUNCT
ftr-332	1193	10	9/1/11	9/1/11	NUM
ftr-332	1193	11	)	)	PUNCT
ftr-332	1193	12	.	.	PUNCT
ftr-332	1194	1	in	in	ADP
ftr-332	1194	2	a	a	DET
ftr-332	1194	3	structure	structure	NOUN
ftr-332	1194	4	typical	typical	ADJ
ftr-332	1194	5	for	for	ADP
ftr-332	1194	6	the	the	DET
ftr-332	1194	7	industry	industry	NOUN
ftr-332	1194	8	,	,	PUNCT
ftr-332	1194	9	the	the	DET
ftr-332	1194	10	taxpayer	taxpayer	NOUN
ftr-332	1194	11	was	be	AUX
ftr-332	1194	12	the	the	DET
ftr-332	1194	13	shareholder	shareholder	NOUN
ftr-332	1194	14	of	of	ADP
ftr-332	1194	15	two	two	NUM
ftr-332	1194	16	s	s	PART
ftr-332	1194	17	corporations	corporation	NOUN
ftr-332	1194	18	,	,	PUNCT
ftr-332	1194	19	rfb	rfb	PROPN
ftr-332	1194	20	and	and	CCONJ
ftr-332	1194	21	alpine	alpine	PROPN
ftr-332	1194	22	,	,	PUNCT
ftr-332	1194	23	that	that	PRON
ftr-332	1194	24	held	hold	VERB
ftr-332	1194	25	fcc	fcc	PROPN
ftr-332	1194	26	licenses	license	NOUN
ftr-332	1194	27	to	to	PART
ftr-332	1194	28	operate	operate	VERB
ftr-332	1194	29	cellular	cellular	ADJ
ftr-332	1194	30	networks	network	NOUN
ftr-332	1194	31	in	in	ADP
ftr-332	1194	32	rural	rural	ADJ
ftr-332	1194	33	areas	area	NOUN
ftr-332	1194	34	.	.	PUNCT
ftr-332	1195	1	rfb	rfb	PROPN
ftr-332	1195	2	held	hold	VERB
ftr-332	1195	3	licenses	license	NOUN
ftr-332	1195	4	directly	directly	ADV
ftr-332	1195	5	and	and	CCONJ
ftr-332	1195	6	was	be	AUX
ftr-332	1195	7	the	the	DET
ftr-332	1195	8	original	original	ADJ
ftr-332	1195	9	business	business	NOUN
ftr-332	1195	10	.	.	PUNCT
ftr-332	1196	1	alpine	alpine	PROPN
ftr-332	1196	2	was	be	AUX
ftr-332	1196	3	formed	form	VERB
ftr-332	1196	4	to	to	PART
ftr-332	1196	5	expand	expand	VERB
ftr-332	1196	6	the	the	DET
ftr-332	1196	7	business	business	NOUN
ftr-332	1196	8	and	and	CCONJ
ftr-332	1196	9	held	hold	VERB
ftr-332	1196	10	the	the	DET
ftr-332	1196	11	licenses	license	NOUN
ftr-332	1196	12	through	through	ADP
ftr-332	1196	13	a	a	DET
ftr-332	1196	14	number	number	NOUN
ftr-332	1196	15	of	of	ADP
ftr-332	1196	16	single	single	ADJ
ftr-332	1196	17	-	-	PUNCT
ftr-332	1196	18	owner	owner	NOUN
ftr-332	1196	19	llcs	llcs	NOUN
ftr-332	1196	20	.	.	PUNCT
ftr-332	1197	1	alpine	alpine	PROPN
ftr-332	1197	2	and	and	CCONJ
ftr-332	1197	3	the	the	DET
ftr-332	1197	4	llcs	llcs	NOUN
ftr-332	1197	5	were	be	AUX
ftr-332	1197	6	formed	form	VERB
ftr-332	1197	7	at	at	ADP
ftr-332	1197	8	the	the	DET
ftr-332	1197	9	insistence	insistence	NOUN
ftr-332	1197	10	of	of	ADP
ftr-332	1197	11	creditors	creditor	NOUN
ftr-332	1197	12	to	to	PART
ftr-332	1197	13	isolate	isolate	VERB
ftr-332	1197	14	the	the	DET
ftr-332	1197	15	liabilities	liability	NOUN
ftr-332	1197	16	of	of	ADP
ftr-332	1197	17	the	the	DET
ftr-332	1197	18	thinly	thinly	ADV
ftr-332	1197	19	capitalized	capitalize	VERB
ftr-332	1197	20	expansion	expansion	NOUN
ftr-332	1197	21	.	.	PUNCT
ftr-332	1198	1	rfb	rfb	PROPN
ftr-332	1198	2	owned	own	VERB
ftr-332	1198	3	and	and	CCONJ
ftr-332	1198	4	operated	operate	VERB
ftr-332	1198	5	all	all	PRON
ftr-332	1198	6	of	of	ADP
ftr-332	1198	7	the	the	DET
ftr-332	1198	8	equipment	equipment	NOUN
ftr-332	1198	9	.	.	PUNCT
ftr-332	1199	1	alpine	alpine	PROPN
ftr-332	1199	2	and	and	CCONJ
ftr-332	1199	3	its	its	PRON
ftr-332	1199	4	llcs	llcs	NOUN
ftr-332	1199	5	owned	own	VERB
ftr-332	1199	6	only	only	ADV
ftr-332	1199	7	licenses	license	NOUN
ftr-332	1199	8	,	,	PUNCT
ftr-332	1199	9	and	and	CCONJ
ftr-332	1199	10	rfb	rfb	PROPN
ftr-332	1199	11	allocated	allocate	VERB
ftr-332	1199	12	some	some	DET
ftr-332	1199	13	its	its	PRON
ftr-332	1199	14	income	income	NOUN
ftr-332	1199	15	to	to	PART
ftr-332	1199	16	alpine	alpine	VERB
ftr-332	1199	17	for	for	ADP
ftr-332	1199	18	use	use	NOUN
ftr-332	1199	19	of	of	ADP
ftr-332	1199	20	the	the	DET
ftr-332	1199	21	licenses	license	NOUN
ftr-332	1199	22	.	.	PUNCT
ftr-332	1200	1	rfb	rfb	PROPN
ftr-332	1200	2	obtained	obtain	VERB
ftr-332	1200	3	financing	financing	NOUN
ftr-332	1200	4	to	to	PART
ftr-332	1200	5	construct	construct	VERB
ftr-332	1200	6	cellular	cellular	ADJ
ftr-332	1200	7	equipment	equipment	NOUN
ftr-332	1200	8	and	and	CCONJ
ftr-332	1200	9	for	for	ADP
ftr-332	1200	10	working	work	VERB
ftr-332	1200	11	capital	capital	NOUN
ftr-332	1200	12	,	,	PUNCT
ftr-332	1200	13	and	and	CCONJ
ftr-332	1200	14	re	re	VERB
ftr-332	1200	15	-	-	VERB
ftr-332	1200	16	lent	lend	VERB
ftr-332	1200	17	some	some	PRON
ftr-332	1200	18	of	of	ADP
ftr-332	1200	19	the	the	DET
ftr-332	1200	20	loan	loan	NOUN
ftr-332	1200	21	proceeds	proceed	NOUN
ftr-332	1200	22	to	to	PART
ftr-332	1200	23	alpine	alpine	VERB
ftr-332	1200	24	.	.	PUNCT
ftr-332	1201	1	alpine	alpine	PROPN
ftr-332	1201	2	and	and	CCONJ
ftr-332	1201	3	the	the	DET
ftr-332	1201	4	taxpayer	taxpayer	NOUN
ftr-332	1201	5	documented	document	VERB
ftr-332	1201	6	the	the	DET
ftr-332	1201	7	loans	loan	NOUN
ftr-332	1201	8	from	from	ADP
ftr-332	1201	9	rfb	rfb	PROPN
ftr-332	1201	10	to	to	PART
ftr-332	1201	11	alpine	alpine	VERB
ftr-332	1201	12	as	as	ADP
ftr-332	1201	13	shareholder	shareholder	NOUN
ftr-332	1201	14	loans	loan	NOUN
ftr-332	1201	15	.	.	PUNCT
ftr-332	1202	1	the	the	DET
ftr-332	1202	2	taxpayer	taxpayer	NOUN
ftr-332	1202	3	pledged	pledge	VERB
ftr-332	1202	4	rfb	rfb	PROPN
ftr-332	1202	5	stock	stock	NOUN
ftr-332	1202	6	for	for	ADP
ftr-332	1202	7	the	the	DET
ftr-332	1202	8	loans	loan	NOUN
ftr-332	1202	9	,	,	PUNCT
ftr-332	1202	10	but	but	CCONJ
ftr-332	1202	11	did	do	AUX
ftr-332	1202	12	not	not	PART
ftr-332	1202	13	guarantee	guarantee	VERB
ftr-332	1202	14	the	the	DET
ftr-332	1202	15	loans	loan	NOUN
ftr-332	1202	16	,	,	PUNCT
ftr-332	1202	17	which	which	PRON
ftr-332	1202	18	were	be	AUX
ftr-332	1202	19	also	also	ADV
ftr-332	1202	20	secured	secure	VERB
ftr-332	1202	21	by	by	ADP
ftr-332	1202	22	corporate	corporate	ADJ
ftr-332	1202	23	assets	asset	NOUN
ftr-332	1202	24	.	.	PUNCT
ftr-332	1203	1			X
ftr-332	1204	1	first	first	ADV
ftr-332	1204	2	,	,	PUNCT
ftr-332	1204	3	for	for	ADP
ftr-332	1204	4	purposes	purpose	NOUN
ftr-332	1204	5	of	of	ADP
ftr-332	1204	6	determining	determine	VERB
ftr-332	1204	7	the	the	DET
ftr-332	1204	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1204	9	basis	basis	NOUN
ftr-332	1204	10	in	in	ADP
ftr-332	1204	11	alpine	alpine	NOUN
ftr-332	1204	12	,	,	PUNCT
ftr-332	1204	13	for	for	ADP
ftr-332	1204	14	purposes	purpose	NOUN
ftr-332	1204	15	of	of	ADP
ftr-332	1204	16	applying	apply	VERB
ftr-332	1204	17	the	the	DET
ftr-332	1204	18	§	§	PROPN
ftr-332	1204	19	1366(d	1366(d	NOUN
ftr-332	1204	20	)	)	PUNCT
ftr-332	1204	21	limitation	limitation	NOUN
ftr-332	1204	22	on	on	ADP
ftr-332	1204	23	passed	pass	VERB
ftr-332	1204	24	-	-	PUNCT
ftr-332	1204	25	through	through	ADP
ftr-332	1204	26	losses	loss	NOUN
ftr-332	1204	27	,	,	PUNCT
ftr-332	1204	28	the	the	DET
ftr-332	1204	29	court	court	NOUN
ftr-332	1204	30	(	(	PUNCT
ftr-332	1204	31	judge	judge	PROPN
ftr-332	1204	32	kroupa	kroupa	PROPN
ftr-332	1204	33	)	)	PUNCT
ftr-332	1204	34	held	hold	VERB
ftr-332	1204	35	that	that	SCONJ
ftr-332	1204	36	(	(	PUNCT
ftr-332	1204	37	1	1	X
ftr-332	1204	38	)	)	PUNCT
ftr-332	1204	39	the	the	DET
ftr-332	1204	40	taxpayer	taxpayer	NOUN
ftr-332	1204	41	had	have	AUX
ftr-332	1204	42	not	not	PART
ftr-332	1204	43	established	establish	VERB
ftr-332	1204	44	that	that	SCONJ
ftr-332	1204	45	he	he	PRON
ftr-332	1204	46	had	have	AUX
ftr-332	1204	47	borrowed	borrow	VERB
ftr-332	1204	48	money	money	NOUN
ftr-332	1204	49	from	from	ADP
ftr-332	1204	50	the	the	DET
ftr-332	1204	51	bank	bank	NOUN
ftr-332	1204	52	that	that	PRON
ftr-332	1204	53	he	he	PRON
ftr-332	1204	54	personally	personally	ADV
ftr-332	1204	55	re	re	VERB
ftr-332	1204	56	-	-	VERB
ftr-332	1204	57	lent	lend	VERB
ftr-332	1204	58	to	to	PART
ftr-332	1204	59	alpine	alpine	VERB
ftr-332	1204	60	because	because	SCONJ
ftr-332	1204	61	rfb	rfb	PROPN
ftr-332	1204	62	did	do	AUX
ftr-332	1204	63	not	not	PART
ftr-332	1204	64	advance	advance	VERB
ftr-332	1204	65	the	the	DET
ftr-332	1204	66	funds	fund	NOUN
ftr-332	1204	67	to	to	PART
ftr-332	1204	68	alpine	alpine	VERB
ftr-332	1204	69	on	on	ADP
ftr-332	1204	70	the	the	DET
ftr-332	1204	71	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1204	72	behalf	behalf	NOUN
ftr-332	1204	73	,	,	PUNCT
ftr-332	1204	74	i.e.	i.e.	X
ftr-332	1204	75	,	,	PUNCT
ftr-332	1204	76	the	the	DET
ftr-332	1204	77	loan	loan	NOUN
ftr-332	1204	78	ran	run	VERB
ftr-332	1204	79	directly	directly	ADV
ftr-332	1204	80	from	from	ADP
ftr-332	1204	81	rfb	rfb	PROPN
ftr-332	1204	82	to	to	ADP
ftr-332	1204	83	alpine	alpine	VERB
ftr-332	1204	84	;	;	PUNCT
ftr-332	1204	85	and	and	CCONJ
ftr-332	1204	86	(	(	PUNCT
ftr-332	1204	87	2	2	X
ftr-332	1204	88	)	)	PUNCT
ftr-332	1204	89	the	the	DET
ftr-332	1204	90	taxpayer	taxpayer	NOUN
ftr-332	1204	91	had	have	AUX
ftr-332	1204	92	not	not	PART
ftr-332	1204	93	made	make	VERB
ftr-332	1204	94	any	any	DET
ftr-332	1204	95	―economic	―economic	ADJ
ftr-332	1204	96	outlay.‖	outlay.‖	NOUN
ftr-332	1204	97	thus	thus	ADV
ftr-332	1204	98	,	,	PUNCT
ftr-332	1204	99	the	the	DET
ftr-332	1204	100	loans	loan	NOUN
ftr-332	1204	101	were	be	AUX
ftr-332	1204	102	not	not	PART
ftr-332	1204	103	included	include	VERB
ftr-332	1204	104	in	in	ADP
ftr-332	1204	105	the	the	DET
ftr-332	1204	106	shareholder‘s	shareholder‘s	ADJ
ftr-332	1204	107	basis	basis	NOUN
ftr-332	1204	108	to	to	PART
ftr-332	1204	109	support	support	VERB
ftr-332	1204	110	loss	loss	NOUN
ftr-332	1204	111	deductions	deduction	NOUN
ftr-332	1204	112	.	.	PUNCT
ftr-332	1205	1			NOUN
ftr-332	1206	1	second	second	ADJ
ftr-332	1206	2	,	,	PUNCT
ftr-332	1206	3	for	for	ADP
ftr-332	1206	4	purposes	purpose	NOUN
ftr-332	1206	5	of	of	ADP
ftr-332	1206	6	determining	determine	VERB
ftr-332	1206	7	the	the	DET
ftr-332	1206	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1206	9	at	at	ADP
ftr-332	1206	10	-	-	PUNCT
ftr-332	1206	11	risk	risk	NOUN
ftr-332	1206	12	amount	amount	NOUN
ftr-332	1206	13	with	with	ADP
ftr-332	1206	14	respect	respect	NOUN
ftr-332	1206	15	to	to	ADP
ftr-332	1206	16	alpine	alpine	VERB
ftr-332	1206	17	,	,	PUNCT
ftr-332	1206	18	in	in	ADP
ftr-332	1206	19	what	what	PRON
ftr-332	1206	20	was	be	AUX
ftr-332	1206	21	described	describe	VERB
ftr-332	1206	22	as	as	ADP
ftr-332	1206	23	an	an	DET
ftr-332	1206	24	issue	issue	NOUN
ftr-332	1206	25	of	of	ADP
ftr-332	1206	26	first	first	ADJ
ftr-332	1206	27	impression	impression	NOUN
ftr-332	1206	28	,	,	PUNCT
ftr-332	1206	29	the	the	DET
ftr-332	1206	30	court	court	NOUN
ftr-332	1206	31	held	hold	VERB
ftr-332	1206	32	that	that	SCONJ
ftr-332	1206	33	the	the	DET
ftr-332	1206	34	rfb	rfb	PROPN
ftr-332	1206	35	stock	stock	PROPN
ftr-332	1206	36	pledged	pledge	VERB
ftr-332	1206	37	for	for	ADP
ftr-332	1206	38	the	the	DET
ftr-332	1206	39	loans	loan	NOUN
ftr-332	1206	40	represented	represent	VERB
ftr-332	1206	41	pledged	pledge	VERB
ftr-332	1206	42	property	property	NOUN
ftr-332	1206	43	used	use	VERB
ftr-332	1206	44	in	in	ADP
ftr-332	1206	45	the	the	DET
ftr-332	1206	46	business	business	NOUN
ftr-332	1206	47	not	not	PART
ftr-332	1206	48	eligible	eligible	ADJ
ftr-332	1206	49	to	to	PART
ftr-332	1206	50	be	be	AUX
ftr-332	1206	51	treated	treat	VERB
ftr-332	1206	52	as	as	ADP
ftr-332	1206	53	an	an	DET
ftr-332	1206	54	amount	amount	NOUN
ftr-332	1206	55	at	at	ADP
ftr-332	1206	56	-	-	PUNCT
ftr-332	1206	57	risk	risk	NOUN
ftr-332	1206	58	by	by	ADP
ftr-332	1206	59	virtue	virtue	NOUN
ftr-332	1206	60	of	of	ADP
ftr-332	1206	61	§	§	PROPN
ftr-332	1206	62	465(b)(2)(a	465(b)(2)(a	PROPN
ftr-332	1206	63	)	)	PUNCT
ftr-332	1206	64	.	.	PUNCT
ftr-332	1207	1	since	since	SCONJ
ftr-332	1207	2	alpine	alpine	NOUN
ftr-332	1207	3	was	be	AUX
ftr-332	1207	4	formed	form	VERB
ftr-332	1207	5	to	to	PART
ftr-332	1207	6	expand	expand	VERB
ftr-332	1207	7	rfb‘s	rfb‘s	VERB
ftr-332	1207	8	cellular	cellular	ADJ
ftr-332	1207	9	networks	network	NOUN
ftr-332	1207	10	,	,	PUNCT
ftr-332	1207	11	the	the	DET
ftr-332	1207	12	pledged	pledge	VERB
ftr-332	1207	13	rfb	rfb	PROPN
ftr-332	1207	14	stock	stock	NOUN
ftr-332	1207	15	was	be	AUX
ftr-332	1207	16	related	relate	VERB
ftr-332	1207	17	to	to	ADP
ftr-332	1207	18	alpine‘s	alpine‘s	PROPN
ftr-332	1207	19	business	business	NOUN
ftr-332	1207	20	.	.	PUNCT
ftr-332	1208	1	thus	thus	ADV
ftr-332	1208	2	,	,	PUNCT
ftr-332	1208	3	because	because	SCONJ
ftr-332	1208	4	the	the	DET
ftr-332	1208	5	shareholder	shareholder	NOUN
ftr-332	1208	6	did	do	AUX
ftr-332	1208	7	not	not	PART
ftr-332	1208	8	guarantee	guarantee	VERB
ftr-332	1208	9	the	the	DET
ftr-332	1208	10	loans	loan	NOUN
ftr-332	1208	11	to	to	PART
ftr-332	1208	12	alpine	alpine	VERB
ftr-332	1208	13	,	,	PUNCT
ftr-332	1208	14	the	the	DET
ftr-332	1208	15	shareholder	shareholder	NOUN
ftr-332	1208	16	was	be	AUX
ftr-332	1208	17	not	not	PART
ftr-332	1208	18	economically	economically	ADV
ftr-332	1208	19	or	or	CCONJ
ftr-332	1208	20	actually	actually	ADV
ftr-332	1208	21	at	at	ADP
ftr-332	1208	22	-	-	PUNCT
ftr-332	1208	23	risk	risk	NOUN
ftr-332	1208	24	with	with	ADP
ftr-332	1208	25	respect	respect	NOUN
ftr-332	1208	26	to	to	ADP
ftr-332	1208	27	his	his	PRON
ftr-332	1208	28	involvement	involvement	NOUN
ftr-332	1208	29	with	with	ADP
ftr-332	1208	30	alpine	alpine	NOUN
ftr-332	1208	31	.	.	PUNCT
ftr-332	1209	1			PROPN
ftr-332	1209	2	third	third	PROPN
ftr-332	1209	3	,	,	PUNCT
ftr-332	1209	4	the	the	DET
ftr-332	1209	5	court	court	NOUN
ftr-332	1209	6	held	hold	VERB
ftr-332	1209	7	that	that	DET
ftr-332	1209	8	alpine	alpine	NOUN
ftr-332	1209	9	could	could	AUX
ftr-332	1209	10	not	not	PART
ftr-332	1209	11	deduct	deduct	VERB
ftr-332	1209	12	interest	interest	NOUN
ftr-332	1209	13	,	,	PUNCT
ftr-332	1209	14	expenses	expense	NOUN
ftr-332	1209	15	,	,	PUNCT
ftr-332	1209	16	and	and	CCONJ
ftr-332	1209	17	depreciation	depreciation	NOUN
ftr-332	1209	18	during	during	ADP
ftr-332	1209	19	the	the	DET
ftr-332	1209	20	years	year	NOUN
ftr-332	1209	21	at	at	ADP
ftr-332	1209	22	issue	issue	NOUN
ftr-332	1209	23	because	because	SCONJ
ftr-332	1209	24	it	it	PRON
ftr-332	1209	25	was	be	AUX
ftr-332	1209	26	not	not	PART
ftr-332	1209	27	yet	yet	ADV
ftr-332	1209	28	engaged	engage	VERB
ftr-332	1209	29	in	in	ADP
ftr-332	1209	30	an	an	DET
ftr-332	1209	31	active	active	ADJ
ftr-332	1209	32	trade	trade	NOUN
ftr-332	1209	33	or	or	CCONJ
ftr-332	1209	34	business	business	NOUN
ftr-332	1209	35	utilizing	utilize	VERB
ftr-332	1209	36	the	the	DET
ftr-332	1209	37	licenses	license	NOUN
ftr-332	1209	38	it	it	PRON
ftr-332	1209	39	held	hold	VERB
ftr-332	1209	40	.	.	PUNCT
ftr-332	1210	1	the	the	DET
ftr-332	1210	2	court	court	NOUN
ftr-332	1210	3	rejected	reject	VERB
ftr-332	1210	4	the	the	DET
ftr-332	1210	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1210	6	argument	argument	NOUN
ftr-332	1210	7	that	that	SCONJ
ftr-332	1210	8	operation	operation	NOUN
ftr-332	1210	9	of	of	ADP
ftr-332	1210	10	cellular	cellular	ADJ
ftr-332	1210	11	networks	network	NOUN
ftr-332	1210	12	by	by	ADP
ftr-332	1210	13	rfb	rfb	PROPN
ftr-332	1210	14	could	could	AUX
ftr-332	1210	15	be	be	AUX
ftr-332	1210	16	attributed	attribute	VERB
ftr-332	1210	17	to	to	ADP
ftr-332	1210	18	alpine	alpine	NOUN
ftr-332	1210	19	.	.	PUNCT
ftr-332	1211	1	acquisition	acquisition	NOUN
ftr-332	1211	2	of	of	ADP
ftr-332	1211	3	licenses	license	NOUN
ftr-332	1211	4	and	and	CCONJ
ftr-332	1211	5	related	relate	VERB
ftr-332	1211	6	equipment	equipment	NOUN
ftr-332	1211	7	was	be	AUX
ftr-332	1211	8	not	not	PART
ftr-332	1211	9	sufficient	sufficient	ADJ
ftr-332	1211	10	to	to	PART
ftr-332	1211	11	establish	establish	VERB
ftr-332	1211	12	alpine	alpine	NOUN
ftr-332	1211	13	as	as	SCONJ
ftr-332	1211	14	engaged	engage	VERB
ftr-332	1211	15	in	in	ADP
ftr-332	1211	16	the	the	DET
ftr-332	1211	17	active	active	ADJ
ftr-332	1211	18	conduct	conduct	NOUN
ftr-332	1211	19	of	of	ADP
ftr-332	1211	20	a	a	DET
ftr-332	1211	21	trade	trade	NOUN
ftr-332	1211	22	or	or	CCONJ
ftr-332	1211	23	business	business	NOUN
ftr-332	1211	24	.	.	PUNCT
ftr-332	1212	1	alpine	alpine	PROPN
ftr-332	1212	2	failed	fail	VERB
ftr-332	1212	3	to	to	PART
ftr-332	1212	4	attach	attach	VERB
ftr-332	1212	5	the	the	DET
ftr-332	1212	6	required	require	VERB
ftr-332	1212	7	statement	statement	NOUN
ftr-332	1212	8	to	to	ADP
ftr-332	1212	9	the	the	DET
ftr-332	1212	10	return	return	NOUN
ftr-332	1212	11	for	for	ADP
ftr-332	1212	12	the	the	DET
ftr-332	1212	13	taxable	taxable	ADJ
ftr-332	1212	14	year	year	NOUN
ftr-332	1212	15	to	to	PART
ftr-332	1212	16	claim	claim	VERB
ftr-332	1212	17	§	§	PROPN
ftr-332	1212	18	195	195	NUM
ftr-332	1212	19	amortization	amortization	NOUN
ftr-332	1212	20	of	of	ADP
ftr-332	1212	21	startup	startup	NOUN
ftr-332	1212	22	expenses	expense	NOUN
ftr-332	1212	23	[	[	PUNCT
ftr-332	1212	24	which	which	PRON
ftr-332	1212	25	it	it	PRON
ftr-332	1212	26	could	could	AUX
ftr-332	1212	27	not	not	PART
ftr-332	1212	28	have	have	AUX
ftr-332	1212	29	deducted	deduct	VERB
ftr-332	1212	30	even	even	ADV
ftr-332	1212	31	if	if	SCONJ
ftr-332	1212	32	it	it	PRON
ftr-332	1212	33	had	have	AUX
ftr-332	1212	34	attached	attach	VERB
ftr-332	1212	35	the	the	DET
ftr-332	1212	36	form	form	NOUN
ftr-332	1212	37	because	because	SCONJ
ftr-332	1212	38	it	it	PRON
ftr-332	1212	39	had	have	AUX
ftr-332	1212	40	not	not	PART
ftr-332	1212	41	yet	yet	ADV
ftr-332	1212	42	commenced	commence	VERB
ftr-332	1212	43	business	business	NOUN
ftr-332	1212	44	operations	operation	NOUN
ftr-332	1212	45	]	]	PUNCT
ftr-332	1212	46	.	.	PUNCT
ftr-332	1213	1	236	236	NUM
ftr-332	1213	2	florida	florida	PROPN
ftr-332	1213	3	tax	tax	NOUN
ftr-332	1213	4	review	review	NOUN
ftr-332	1213	5	[	[	X
ftr-332	1213	6	vol	vol	NOUN
ftr-332	1213	7	.	.	PUNCT
ftr-332	1214	1	12:5	12:5	NUM
ftr-332	1214	2			NOUN
ftr-332	1214	3	fourth	fourth	ADJ
ftr-332	1214	4	,	,	PUNCT
ftr-332	1214	5	in	in	ADP
ftr-332	1214	6	another	another	DET
ftr-332	1214	7	issue	issue	NOUN
ftr-332	1214	8	that	that	SCONJ
ftr-332	1214	9	the	the	DET
ftr-332	1214	10	court	court	NOUN
ftr-332	1214	11	described	describe	VERB
ftr-332	1214	12	as	as	ADP
ftr-332	1214	13	one	one	NUM
ftr-332	1214	14	of	of	ADP
ftr-332	1214	15	first	first	ADJ
ftr-332	1214	16	impression	impression	NOUN
ftr-332	1214	17	,	,	PUNCT
ftr-332	1214	18	the	the	DET
ftr-332	1214	19	court	court	NOUN
ftr-332	1214	20	concluded	conclude	VERB
ftr-332	1214	21	that	that	SCONJ
ftr-332	1214	22	deductions	deduction	NOUN
ftr-332	1214	23	under	under	ADP
ftr-332	1214	24	§	§	PROPN
ftr-332	1214	25	197	197	NUM
ftr-332	1214	26	for	for	ADP
ftr-332	1214	27	amortization	amortization	NOUN
ftr-332	1214	28	of	of	ADP
ftr-332	1214	29	the	the	DET
ftr-332	1214	30	costs	cost	NOUN
ftr-332	1214	31	of	of	ADP
ftr-332	1214	32	fcc	fcc	PROPN
ftr-332	1214	33	licenses	license	NOUN
ftr-332	1214	34	were	be	AUX
ftr-332	1214	35	not	not	PART
ftr-332	1214	36	available	available	ADJ
ftr-332	1214	37	in	in	ADP
ftr-332	1214	38	years	year	NOUN
ftr-332	1214	39	in	in	ADP
ftr-332	1214	40	which	which	PRON
ftr-332	1214	41	the	the	DET
ftr-332	1214	42	taxpayers	taxpayer	NOUN
ftr-332	1214	43	was	be	AUX
ftr-332	1214	44	not	not	PART
ftr-332	1214	45	yet	yet	ADV
ftr-332	1214	46	engaged	engage	VERB
ftr-332	1214	47	in	in	ADP
ftr-332	1214	48	a	a	DET
ftr-332	1214	49	trade	trade	NOUN
ftr-332	1214	50	or	or	CCONJ
ftr-332	1214	51	business	business	NOUN
ftr-332	1214	52	.	.	PUNCT
ftr-332	1215	1	the	the	DET
ftr-332	1215	2	court	court	NOUN
ftr-332	1215	3	concluded	conclude	VERB
ftr-332	1215	4	that	that	SCONJ
ftr-332	1215	5	the	the	DET
ftr-332	1215	6	language	language	NOUN
ftr-332	1215	7	of	of	ADP
ftr-332	1215	8	§	§	PROPN
ftr-332	1215	9	197	197	NUM
ftr-332	1215	10	that	that	PRON
ftr-332	1215	11	provides	provide	VERB
ftr-332	1215	12	the	the	DET
ftr-332	1215	13	deduction	deduction	NOUN
ftr-332	1215	14	―in	―in	NUM
ftr-332	1215	15	connection	connection	NOUN
ftr-332	1215	16	with	with	ADP
ftr-332	1215	17	the	the	DET
ftr-332	1215	18	conduct	conduct	NOUN
ftr-332	1215	19	of	of	ADP
ftr-332	1215	20	a	a	DET
ftr-332	1215	21	trade	trade	NOUN
ftr-332	1215	22	or	or	CCONJ
ftr-332	1215	23	business‖	business‖	NOUN
ftr-332	1215	24	requires	require	VERB
ftr-332	1215	25	that	that	SCONJ
ftr-332	1215	26	the	the	DET
ftr-332	1215	27	intangibles	intangible	NOUN
ftr-332	1215	28	―must	―must	ADV
ftr-332	1215	29	be	be	AUX
ftr-332	1215	30	used	use	VERB
ftr-332	1215	31	in	in	ADP
ftr-332	1215	32	connection	connection	NOUN
ftr-332	1215	33	with	with	ADP
ftr-332	1215	34	a	a	DET
ftr-332	1215	35	business	business	NOUN
ftr-332	1215	36	that	that	PRON
ftr-332	1215	37	is	be	AUX
ftr-332	1215	38	being	be	AUX
ftr-332	1215	39	conducted.‖	conducted.‖	VERB
ftr-332	1215	40	5	5	NUM
ftr-332	1215	41	.	.	PUNCT
ftr-332	1216	1	a	a	DET
ftr-332	1216	2	song	song	NOUN
ftr-332	1216	3	and	and	CCONJ
ftr-332	1216	4	a	a	DET
ftr-332	1216	5	dance	dance	NOUN
ftr-332	1216	6	does	do	AUX
ftr-332	1216	7	n’t	not	PART
ftr-332	1216	8	make	make	VERB
ftr-332	1216	9	the	the	DET
ftr-332	1216	10	law	law	NOUN
ftr-332	1216	11	practice	practice	VERB
ftr-332	1216	12	a	a	DET
ftr-332	1216	13	professional	professional	ADJ
ftr-332	1216	14	real	real	ADJ
ftr-332	1216	15	estate	estate	NOUN
ftr-332	1216	16	business	business	NOUN
ftr-332	1216	17	,	,	PUNCT
ftr-332	1216	18	but	but	CCONJ
ftr-332	1216	19	renting	rent	VERB
ftr-332	1216	20	your	your	PRON
ftr-332	1216	21	building	building	NOUN
ftr-332	1216	22	to	to	ADP
ftr-332	1216	23	the	the	DET
ftr-332	1216	24	law	law	NOUN
ftr-332	1216	25	practice	practice	NOUN
ftr-332	1216	26	is	be	AUX
ftr-332	1216	27	active	active	ADJ
ftr-332	1216	28	.	.	PUNCT
ftr-332	1217	1	langille	langille	PROPN
ftr-332	1217	2	v.	v.	ADP
ftr-332	1217	3	commissioner	commissioner	PROPN
ftr-332	1217	4	,	,	PUNCT
ftr-332	1217	5	t.c	t.c	PROPN
ftr-332	1217	6	.	.	PROPN
ftr-332	1217	7	memo	memo	NOUN
ftr-332	1217	8	.	.	PUNCT
ftr-332	1218	1	2010	2010	NUM
ftr-332	1218	2	-	-	SYM
ftr-332	1218	3	49	49	NUM
ftr-332	1218	4	(	(	PUNCT
ftr-332	1218	5	3/18/10	3/18/10	NUM
ftr-332	1218	6	)	)	PUNCT
ftr-332	1218	7	.	.	PUNCT
ftr-332	1219	1	the	the	DET
ftr-332	1219	2	taxpayer	taxpayer	NOUN
ftr-332	1219	3	deanna	deanna	PROPN
ftr-332	1219	4	langille	langille	PROPN
ftr-332	1219	5	,	,	PUNCT
ftr-332	1219	6	formerly	formerly	ADV
ftr-332	1219	7	known	know	VERB
ftr-332	1219	8	as	as	ADP
ftr-332	1219	9	deanna	deanna	PROPN
ftr-332	1219	10	birdsong	birdsong	PROPN
ftr-332	1219	11	,	,	PUNCT
ftr-332	1219	12	worked	work	VERB
ftr-332	1219	13	long	long	ADJ
ftr-332	1219	14	hours	hour	NOUN
ftr-332	1219	15	in	in	ADP
ftr-332	1219	16	her	her	PRON
ftr-332	1219	17	law	law	NOUN
ftr-332	1219	18	practice	practice	NOUN
ftr-332	1219	19	and	and	CCONJ
ftr-332	1219	20	devoted	devote	VERB
ftr-332	1219	21	somewhat	somewhat	ADV
ftr-332	1219	22	less	less	ADJ
ftr-332	1219	23	of	of	ADP
ftr-332	1219	24	her	her	PRON
ftr-332	1219	25	time	time	NOUN
ftr-332	1219	26	to	to	ADP
ftr-332	1219	27	her	her	PRON
ftr-332	1219	28	rental	rental	ADJ
ftr-332	1219	29	real	real	ADJ
ftr-332	1219	30	estate	estate	NOUN
ftr-332	1219	31	activities	activity	NOUN
ftr-332	1219	32	.	.	PUNCT
ftr-332	1220	1	unfortunately	unfortunately	ADV
ftr-332	1220	2	for	for	ADP
ftr-332	1220	3	the	the	DET
ftr-332	1220	4	taxpayer	taxpayer	NOUN
ftr-332	1220	5	she	she	PRON
ftr-332	1220	6	resigned	resign	VERB
ftr-332	1220	7	from	from	ADP
ftr-332	1220	8	her	her	PRON
ftr-332	1220	9	law	law	NOUN
ftr-332	1220	10	practice	practice	NOUN
ftr-332	1220	11	in	in	ADP
ftr-332	1220	12	lieu	lieu	NOUN
ftr-332	1220	13	of	of	ADP
ftr-332	1220	14	disciplinary	disciplinary	ADJ
ftr-332	1220	15	proceedings	proceeding	NOUN
ftr-332	1220	16	implemented	implement	VERB
ftr-332	1220	17	for	for	ADP
ftr-332	1220	18	misappropriation	misappropriation	NOUN
ftr-332	1220	19	of	of	ADP
ftr-332	1220	20	funds	fund	NOUN
ftr-332	1220	21	from	from	ADP
ftr-332	1220	22	her	her	PRON
ftr-332	1220	23	firm‘s	firm‘s	PROPN
ftr-332	1220	24	client	client	NOUN
ftr-332	1220	25	trust	trust	NOUN
ftr-332	1220	26	accounts	account	NOUN
ftr-332	1220	27	.	.	PUNCT
ftr-332	1221	1	to	to	PART
ftr-332	1221	2	make	make	VERB
ftr-332	1221	3	matters	matter	NOUN
ftr-332	1221	4	worse	bad	ADJ
ftr-332	1221	5	,	,	PUNCT
ftr-332	1221	6	after	after	ADP
ftr-332	1221	7	an	an	DET
ftr-332	1221	8	unsuccessful	unsuccessful	ADJ
ftr-332	1221	9	negotiation	negotiation	NOUN
ftr-332	1221	10	for	for	ADP
ftr-332	1221	11	the	the	DET
ftr-332	1221	12	sale	sale	NOUN
ftr-332	1221	13	of	of	ADP
ftr-332	1221	14	her	her	PRON
ftr-332	1221	15	law	law	NOUN
ftr-332	1221	16	practice	practice	NOUN
ftr-332	1221	17	,	,	PUNCT
ftr-332	1221	18	the	the	DET
ftr-332	1221	19	potential	potential	ADJ
ftr-332	1221	20	buyer	buyer	NOUN
ftr-332	1221	21	reported	report	VERB
ftr-332	1221	22	to	to	ADP
ftr-332	1221	23	the	the	DET
ftr-332	1221	24	irs	irs	PROPN
ftr-332	1221	25	that	that	SCONJ
ftr-332	1221	26	the	the	DET
ftr-332	1221	27	taxpayer	taxpayer	NOUN
ftr-332	1221	28	maintained	maintain	VERB
ftr-332	1221	29	two	two	NUM
ftr-332	1221	30	sets	set	NOUN
ftr-332	1221	31	of	of	ADP
ftr-332	1221	32	books	book	NOUN
ftr-332	1221	33	for	for	ADP
ftr-332	1221	34	the	the	DET
ftr-332	1221	35	practice	practice	NOUN
ftr-332	1221	36	,	,	PUNCT
ftr-332	1221	37	which	which	PRON
ftr-332	1221	38	resulted	result	VERB
ftr-332	1221	39	in	in	ADP
ftr-332	1221	40	a	a	DET
ftr-332	1221	41	criminal	criminal	ADJ
ftr-332	1221	42	investigation	investigation	NOUN
ftr-332	1221	43	and	and	CCONJ
ftr-332	1221	44	a	a	DET
ftr-332	1221	45	guilty	guilty	ADJ
ftr-332	1221	46	plea	plea	NOUN
ftr-332	1221	47	to	to	ADP
ftr-332	1221	48	one	one	NUM
ftr-332	1221	49	count	count	NOUN
ftr-332	1221	50	of	of	ADP
ftr-332	1221	51	a	a	DET
ftr-332	1221	52	tax	tax	NOUN
ftr-332	1221	53	fraud	fraud	NOUN
ftr-332	1221	54	indictment	indictment	NOUN
ftr-332	1221	55	.	.	PUNCT
ftr-332	1222	1	in	in	ADP
ftr-332	1222	2	the	the	DET
ftr-332	1222	3	civil	civil	ADJ
ftr-332	1222	4	tax	tax	NOUN
ftr-332	1222	5	matter	matter	NOUN
ftr-332	1222	6	the	the	DET
ftr-332	1222	7	tax	tax	NOUN
ftr-332	1222	8	court	court	NOUN
ftr-332	1222	9	(	(	PUNCT
ftr-332	1222	10	judge	judge	PROPN
ftr-332	1222	11	gustafson	gustafson	PROPN
ftr-332	1222	12	)	)	PUNCT
ftr-332	1222	13	found	find	VERB
ftr-332	1222	14	that	that	SCONJ
ftr-332	1222	15	the	the	DET
ftr-332	1222	16	taxpayer	taxpayer	NOUN
ftr-332	1222	17	willfully	willfully	ADV
ftr-332	1222	18	failed	fail	VERB
ftr-332	1222	19	to	to	PART
ftr-332	1222	20	report	report	VERB
ftr-332	1222	21	income	income	NOUN
ftr-332	1222	22	from	from	ADP
ftr-332	1222	23	her	her	PRON
ftr-332	1222	24	law	law	NOUN
ftr-332	1222	25	practice	practice	NOUN
ftr-332	1222	26	and	and	CCONJ
ftr-332	1222	27	residential	residential	ADJ
ftr-332	1222	28	real	real	ADJ
ftr-332	1222	29	estate	estate	NOUN
ftr-332	1222	30	rental	rental	NOUN
ftr-332	1222	31	activities	activity	NOUN
ftr-332	1222	32	(	(	PUNCT
ftr-332	1222	33	from	from	ADP
ftr-332	1222	34	which	which	PRON
ftr-332	1222	35	she	she	PRON
ftr-332	1222	36	had	have	VERB
ftr-332	1222	37	no	no	DET
ftr-332	1222	38	profit	profit	NOUN
ftr-332	1222	39	)	)	PUNCT
ftr-332	1222	40	.	.	PUNCT
ftr-332	1223	1	the	the	DET
ftr-332	1223	2	taxpayer	taxpayer	NOUN
ftr-332	1223	3	was	be	AUX
ftr-332	1223	4	unable	unable	ADJ
ftr-332	1223	5	to	to	PART
ftr-332	1223	6	establish	establish	VERB
ftr-332	1223	7	the	the	DET
ftr-332	1223	8	number	number	NOUN
ftr-332	1223	9	of	of	ADP
ftr-332	1223	10	hours	hour	NOUN
ftr-332	1223	11	she	she	PRON
ftr-332	1223	12	worked	work	VERB
ftr-332	1223	13	on	on	ADP
ftr-332	1223	14	her	her	PRON
ftr-332	1223	15	residential	residential	ADJ
ftr-332	1223	16	real	real	ADJ
ftr-332	1223	17	estate	estate	NOUN
ftr-332	1223	18	activities	activity	NOUN
ftr-332	1223	19	and	and	CCONJ
ftr-332	1223	20	thus	thus	ADV
ftr-332	1223	21	was	be	AUX
ftr-332	1223	22	unable	unable	ADJ
ftr-332	1223	23	to	to	PART
ftr-332	1223	24	establish	establish	VERB
ftr-332	1223	25	herself	herself	PRON
ftr-332	1223	26	as	as	ADP
ftr-332	1223	27	a	a	DET
ftr-332	1223	28	real	real	ADJ
ftr-332	1223	29	estate	estate	NOUN
ftr-332	1223	30	professional	professional	ADJ
ftr-332	1223	31	under	under	ADP
ftr-332	1223	32	the	the	DET
ftr-332	1223	33	50	50	NUM
ftr-332	1223	34	percent	percent	NOUN
ftr-332	1223	35	of	of	ADP
ftr-332	1223	36	all	all	DET
ftr-332	1223	37	personal	personal	ADJ
ftr-332	1223	38	services	service	NOUN
ftr-332	1223	39	requirement	requirement	NOUN
ftr-332	1223	40	of	of	ADP
ftr-332	1223	41	§	§	PROPN
ftr-332	1223	42	469(c)(7)(b)(i	469(c)(7)(b)(i	NUM
ftr-332	1223	43	)	)	PUNCT
ftr-332	1223	44	or	or	CCONJ
ftr-332	1223	45	that	that	SCONJ
ftr-332	1223	46	she	she	PRON
ftr-332	1223	47	satisfied	satisfy	VERB
ftr-332	1223	48	the	the	DET
ftr-332	1223	49	750	750	NUM
ftr-332	1223	50	hour	hour	NOUN
ftr-332	1223	51	requirement	requirement	NOUN
ftr-332	1223	52	of	of	ADP
ftr-332	1223	53	§	§	PROPN
ftr-332	1223	54	469(c)(7)(b)(ii	469(c)(7)(b)(ii	PROPN
ftr-332	1223	55	)	)	PUNCT
ftr-332	1223	56	.	.	PUNCT
ftr-332	1224	1	in	in	ADP
ftr-332	1224	2	addition	addition	NOUN
ftr-332	1224	3	,	,	PUNCT
ftr-332	1224	4	the	the	DET
ftr-332	1224	5	court	court	NOUN
ftr-332	1224	6	held	hold	VERB
ftr-332	1224	7	that	that	DET
ftr-332	1224	8	income	income	NOUN
ftr-332	1224	9	from	from	ADP
ftr-332	1224	10	the	the	DET
ftr-332	1224	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1224	12	rental	rental	NOUN
ftr-332	1224	13	of	of	ADP
ftr-332	1224	14	office	office	NOUN
ftr-332	1224	15	space	space	NOUN
ftr-332	1224	16	to	to	ADP
ftr-332	1224	17	her	her	PRON
ftr-332	1224	18	law	law	NOUN
ftr-332	1224	19	practice	practice	NOUN
ftr-332	1224	20	in	in	ADP
ftr-332	1224	21	which	which	PRON
ftr-332	1224	22	she	she	PRON
ftr-332	1224	23	was	be	AUX
ftr-332	1224	24	a	a	DET
ftr-332	1224	25	material	material	ADJ
ftr-332	1224	26	participant	participant	NOUN
ftr-332	1224	27	was	be	AUX
ftr-332	1224	28	not	not	PART
ftr-332	1224	29	passive	passive	ADJ
ftr-332	1224	30	activity	activity	NOUN
ftr-332	1224	31	income	income	NOUN
ftr-332	1224	32	under	under	ADP
ftr-332	1224	33	reg	reg	NOUN
ftr-332	1224	34	.	.	PUNCT
ftr-332	1225	1	§	§	PROPN
ftr-332	1225	2	1.469	1.469	NUM
ftr-332	1225	3	-	-	NUM
ftr-332	1225	4	2(f)(6	2(f)(6	NUM
ftr-332	1225	5	)	)	PUNCT
ftr-332	1225	6	.	.	PUNCT
ftr-332	1226	1	a.	a.	NOUN
ftr-332	1227	1	the	the	DET
ftr-332	1227	2	eleventh	eleventh	ADJ
ftr-332	1227	3	circuit	circuit	NOUN
ftr-332	1227	4	sings	sing	VERB
ftr-332	1227	5	the	the	DET
ftr-332	1227	6	same	same	ADJ
ftr-332	1227	7	tune	tune	NOUN
ftr-332	1227	8	but	but	CCONJ
ftr-332	1227	9	without	without	ADP
ftr-332	1227	10	making	make	VERB
ftr-332	1227	11	a	a	DET
ftr-332	1227	12	recording	recording	NOUN
ftr-332	1227	13	.	.	PUNCT
ftr-332	1228	1	langille	langille	PROPN
ftr-332	1228	2	v.	v.	ADP
ftr-332	1228	3	commissioner	commissioner	PROPN
ftr-332	1228	4	,	,	PUNCT
ftr-332	1228	5	447	447	NUM
ftr-332	1228	6	fed	feed	VERB
ftr-332	1228	7	.	.	PUNCT
ftr-332	1229	1	appx	appx	PROPN
ftr-332	1229	2	.	.	PROPN
ftr-332	1230	1	130	130	NUM
ftr-332	1230	2	(	(	PUNCT
ftr-332	1230	3	11th	11th	ADJ
ftr-332	1230	4	cir	cir	NOUN
ftr-332	1230	5	.	.	PUNCT
ftr-332	1231	1	11/22/11	11/22/11	NUM
ftr-332	1231	2	)	)	PUNCT
ftr-332	1231	3	.	.	PUNCT
ftr-332	1232	1	in	in	ADP
ftr-332	1232	2	an	an	DET
ftr-332	1232	3	unpublished	unpublished	ADJ
ftr-332	1232	4	per	per	ADP
ftr-332	1232	5	curiam	curiam	NOUN
ftr-332	1232	6	opinion	opinion	NOUN
ftr-332	1232	7	,	,	PUNCT
ftr-332	1232	8	the	the	DET
ftr-332	1232	9	court	court	NOUN
ftr-332	1232	10	affirmed	affirm	VERB
ftr-332	1232	11	the	the	DET
ftr-332	1232	12	tax	tax	NOUN
ftr-332	1232	13	court	court	NOUN
ftr-332	1232	14	in	in	ADP
ftr-332	1232	15	spite	spite	NOUN
ftr-332	1232	16	of	of	ADP
ftr-332	1232	17	the	the	DET
ftr-332	1232	18	court‘s	court‘s	PROPN
ftr-332	1232	19	statement	statement	NOUN
ftr-332	1232	20	that	that	SCONJ
ftr-332	1232	21	it	it	PRON
ftr-332	1232	22	construes	construe	VERB
ftr-332	1232	23	briefs	brief	NOUN
ftr-332	1232	24	of	of	ADP
ftr-332	1232	25	pro	pro	X
ftr-332	1232	26	se	se	PROPN
ftr-332	1232	27	litigants	litigant	NOUN
ftr-332	1232	28	liberally	liberally	ADV
ftr-332	1232	29	.	.	PUNCT
ftr-332	1233	1	6	6	X
ftr-332	1233	2	.	.	NUM
ftr-332	1233	3	limited	limited	ADJ
ftr-332	1233	4	liability	liability	NOUN
ftr-332	1233	5	does	do	AUX
ftr-332	1233	6	n’t	not	PART
ftr-332	1233	7	necessarily	necessarily	ADV
ftr-332	1233	8	mean	mean	VERB
ftr-332	1233	9	limited	limited	ADJ
ftr-332	1233	10	partner	partner	NOUN
ftr-332	1233	11	.	.	PUNCT
ftr-332	1234	1	reg-109369	reg-109369	PROPN
ftr-332	1234	2	-	-	PUNCT
ftr-332	1234	3	10	10	NUM
ftr-332	1234	4	,	,	PUNCT
ftr-332	1234	5	passive	passive	ADJ
ftr-332	1234	6	activity	activity	NOUN
ftr-332	1234	7	losses	loss	NOUN
ftr-332	1234	8	and	and	CCONJ
ftr-332	1234	9	credits	credit	NOUN
ftr-332	1234	10	limited	limit	VERB
ftr-332	1234	11	,	,	PUNCT
ftr-332	1234	12	76	76	NUM
ftr-332	1234	13	f.r	f.r	NOUN
ftr-332	1234	14	.	.	PROPN
ftr-332	1234	15	72875	72875	NUM
ftr-332	1234	16	(	(	PUNCT
ftr-332	1234	17	11/28/11	11/28/11	PROPN
ftr-332	1234	18	)	)	PUNCT
ftr-332	1234	19	.	.	PUNCT
ftr-332	1235	1	the	the	DET
ftr-332	1235	2	treasury	treasury	NOUN
ftr-332	1235	3	has	have	AUX
ftr-332	1235	4	published	publish	VERB
ftr-332	1235	5	proposed	propose	VERB
ftr-332	1235	6	amendments	amendment	NOUN
ftr-332	1235	7	to	to	ADP
ftr-332	1235	8	reg	reg	NOUN
ftr-332	1235	9	.	.	PUNCT
ftr-332	1236	1	§	§	PROPN
ftr-332	1236	2	1.469	1.469	NUM
ftr-332	1236	3	-	-	SYM
ftr-332	1236	4	5	5	NUM
ftr-332	1236	5	,	,	PUNCT
ftr-332	1236	6	dealing	deal	VERB
ftr-332	1236	7	with	with	ADP
ftr-332	1236	8	the	the	DET
ftr-332	1236	9	definition	definition	NOUN
ftr-332	1236	10	of	of	ADP
ftr-332	1236	11	an	an	DET
ftr-332	1236	12	―interest	―inter	ADJ
ftr-332	1236	13	in	in	ADP
ftr-332	1236	14	a	a	DET
ftr-332	1236	15	limited	limited	ADJ
ftr-332	1236	16	partnership	partnership	NOUN
ftr-332	1236	17	as	as	ADP
ftr-332	1236	18	a	a	DET
ftr-332	1236	19	limited	limited	ADJ
ftr-332	1236	20	partner‖	partner‖	PROPN
ftr-332	1236	21	for	for	ADP
ftr-332	1236	22	purposes	purpose	NOUN
ftr-332	1236	23	of	of	ADP
ftr-332	1236	24	determining	determine	VERB
ftr-332	1236	25	whether	whether	SCONJ
ftr-332	1236	26	a	a	DET
ftr-332	1236	27	taxpayer	taxpayer	NOUN
ftr-332	1236	28	materially	materially	ADV
ftr-332	1236	29	participates	participate	VERB
ftr-332	1236	30	in	in	ADP
ftr-332	1236	31	an	an	DET
ftr-332	1236	32	activity	activity	NOUN
ftr-332	1236	33	under	under	ADP
ftr-332	1236	34	§	§	PROPN
ftr-332	1236	35	469	469	NUM
ftr-332	1236	36	.	.	PUNCT
ftr-332	1236	37	prop	prop	NOUN
ftr-332	1236	38	.	.	PUNCT
ftr-332	1237	1	reg	reg	NOUN
ftr-332	1237	2	.	.	PUNCT
ftr-332	1238	1	2012	2012	NUM
ftr-332	1238	2	]	]	PUNCT
ftr-332	1238	3	recent	recent	ADJ
ftr-332	1238	4	developments	development	NOUN
ftr-332	1238	5	in	in	ADP
ftr-332	1238	6	federal	federal	ADJ
ftr-332	1238	7	income	income	NOUN
ftr-332	1238	8	taxation	taxation	NOUN
ftr-332	1238	9	237	237	NUM
ftr-332	1238	10	§	§	PROPN
ftr-332	1238	11	1.469	1.469	NUM
ftr-332	1238	12	-	-	SYM
ftr-332	1238	13	5(e	5(e	NUM
ftr-332	1238	14	)	)	PUNCT
ftr-332	1238	15	would	would	AUX
ftr-332	1238	16	eliminate	eliminate	VERB
ftr-332	1238	17	the	the	DET
ftr-332	1238	18	current	current	ADJ
ftr-332	1238	19	reliance	reliance	NOUN
ftr-332	1238	20	(	(	PUNCT
ftr-332	1238	21	in	in	ADP
ftr-332	1238	22	temp	temp	NOUN
ftr-332	1238	23	.	.	PUNCT
ftr-332	1239	1	reg	reg	NOUN
ftr-332	1239	2	.	.	PUNCT
ftr-332	1240	1	§	§	PROPN
ftr-332	1240	2	1.4695t(e)(3	1.4695t(e)(3	NUM
ftr-332	1240	3	)	)	PUNCT
ftr-332	1240	4	)	)	PUNCT
ftr-332	1240	5	on	on	ADP
ftr-332	1240	6	limited	limited	ADJ
ftr-332	1240	7	liability	liability	NOUN
ftr-332	1240	8	for	for	ADP
ftr-332	1240	9	determining	determine	VERB
ftr-332	1240	10	whether	whether	SCONJ
ftr-332	1240	11	an	an	DET
ftr-332	1240	12	interest	interest	NOUN
ftr-332	1240	13	is	be	AUX
ftr-332	1240	14	an	an	DET
ftr-332	1240	15	interest	interest	NOUN
ftr-332	1240	16	in	in	ADP
ftr-332	1240	17	a	a	DET
ftr-332	1240	18	limited	limited	ADJ
ftr-332	1240	19	partnership	partnership	NOUN
ftr-332	1240	20	as	as	ADP
ftr-332	1240	21	a	a	DET
ftr-332	1240	22	limited	limited	ADJ
ftr-332	1240	23	partner	partner	NOUN
ftr-332	1240	24	under	under	ADP
ftr-332	1240	25	§	§	PROPN
ftr-332	1240	26	469(h)(2	469(h)(2	NUM
ftr-332	1240	27	)	)	PUNCT
ftr-332	1241	1	and	and	CCONJ
ftr-332	1241	2	replace	replace	VERB
ftr-332	1241	3	it	it	PRON
ftr-332	1241	4	with	with	ADP
ftr-332	1241	5	an	an	DET
ftr-332	1241	6	approach	approach	NOUN
ftr-332	1241	7	that	that	PRON
ftr-332	1241	8	relies	rely	VERB
ftr-332	1241	9	on	on	ADP
ftr-332	1241	10	the	the	DET
ftr-332	1241	11	individual	individual	ADJ
ftr-332	1241	12	partner‘s	partner‘s	PROPN
ftr-332	1241	13	right	right	NOUN
ftr-332	1241	14	to	to	PART
ftr-332	1241	15	participate	participate	VERB
ftr-332	1241	16	in	in	ADP
ftr-332	1241	17	the	the	DET
ftr-332	1241	18	management	management	NOUN
ftr-332	1241	19	of	of	ADP
ftr-332	1241	20	the	the	DET
ftr-332	1241	21	entity	entity	NOUN
ftr-332	1241	22	.	.	PUNCT
ftr-332	1242	1	specifically	specifically	ADV
ftr-332	1242	2	,	,	PUNCT
ftr-332	1242	3	prop	prop	NOUN
ftr-332	1242	4	.	.	PUNCT
ftr-332	1243	1	reg	reg	PROPN
ftr-332	1243	2	.	.	PUNCT
ftr-332	1244	1	§	§	PROPN
ftr-332	1244	2	1.4695(e)(3	1.4695(e)(3	NUM
ftr-332	1244	3	)	)	PUNCT
ftr-332	1244	4	would	would	AUX
ftr-332	1244	5	provide	provide	VERB
ftr-332	1244	6	that	that	SCONJ
ftr-332	1244	7	―an	―an	PROPN
ftr-332	1244	8	interest	interest	NOUN
ftr-332	1244	9	in	in	ADP
ftr-332	1244	10	an	an	DET
ftr-332	1244	11	entity	entity	NOUN
ftr-332	1244	12	shall	shall	AUX
ftr-332	1244	13	be	be	AUX
ftr-332	1244	14	treated	treat	VERB
ftr-332	1244	15	as	as	ADP
ftr-332	1244	16	an	an	DET
ftr-332	1244	17	interest	interest	NOUN
ftr-332	1244	18	in	in	ADP
ftr-332	1244	19	a	a	DET
ftr-332	1244	20	limited	limited	ADJ
ftr-332	1244	21	partnership	partnership	NOUN
ftr-332	1244	22	as	as	ADP
ftr-332	1244	23	a	a	DET
ftr-332	1244	24	limited	limited	ADJ
ftr-332	1244	25	partner	partner	NOUN
ftr-332	1245	1	if	if	SCONJ
ftr-332	1245	2	...	...	PUNCT
ftr-332	1246	1	[	[	X
ftr-332	1246	2	t]he	t]he	X
ftr-332	1246	3	holder	holder	NOUN
ftr-332	1246	4	of	of	ADP
ftr-332	1246	5	such	such	ADJ
ftr-332	1246	6	interest	interest	NOUN
ftr-332	1246	7	does	do	AUX
ftr-332	1246	8	not	not	PART
ftr-332	1246	9	have	have	VERB
ftr-332	1246	10	rights	right	NOUN
ftr-332	1246	11	to	to	PART
ftr-332	1246	12	manage	manage	VERB
ftr-332	1246	13	the	the	DET
ftr-332	1246	14	entity	entity	NOUN
ftr-332	1246	15	at	at	ADP
ftr-332	1246	16	all	all	DET
ftr-332	1246	17	times	time	NOUN
ftr-332	1246	18	during	during	ADP
ftr-332	1246	19	the	the	DET
ftr-332	1246	20	entity‘s	entity‘s	PROPN
ftr-332	1246	21	taxable	taxable	ADJ
ftr-332	1246	22	year	year	NOUN
ftr-332	1246	23	under	under	ADP
ftr-332	1246	24	the	the	DET
ftr-332	1246	25	law	law	NOUN
ftr-332	1246	26	of	of	ADP
ftr-332	1246	27	the	the	DET
ftr-332	1246	28	jurisdiction	jurisdiction	NOUN
ftr-332	1246	29	in	in	ADP
ftr-332	1246	30	which	which	PRON
ftr-332	1246	31	the	the	DET
ftr-332	1246	32	entity	entity	NOUN
ftr-332	1246	33	is	be	AUX
ftr-332	1246	34	organized	organize	VERB
ftr-332	1246	35	and	and	CCONJ
ftr-332	1246	36	under	under	ADP
ftr-332	1246	37	the	the	DET
ftr-332	1246	38	governing	governing	NOUN
ftr-332	1246	39	agreement.‖	agreement.‖	NOUN
ftr-332	1246	40	a	a	DET
ftr-332	1246	41	right	right	NOUN
ftr-332	1246	42	to	to	PART
ftr-332	1246	43	manage	manage	VERB
ftr-332	1246	44	includes	include	VERB
ftr-332	1246	45	authority	authority	NOUN
ftr-332	1246	46	to	to	PART
ftr-332	1246	47	bind	bind	VERB
ftr-332	1246	48	the	the	DET
ftr-332	1246	49	entity	entity	NOUN
ftr-332	1246	50	.	.	PUNCT
ftr-332	1247	1	furthermore	furthermore	ADV
ftr-332	1247	2	,	,	PUNCT
ftr-332	1247	3	an	an	DET
ftr-332	1247	4	individual	individual	NOUN
ftr-332	1247	5	who	who	PRON
ftr-332	1247	6	holds	hold	VERB
ftr-332	1247	7	a	a	DET
ftr-332	1247	8	limited	limited	ADJ
ftr-332	1247	9	partnership	partnership	NOUN
ftr-332	1247	10	interest	interest	NOUN
ftr-332	1247	11	would	would	AUX
ftr-332	1247	12	not	not	PART
ftr-332	1247	13	be	be	AUX
ftr-332	1247	14	treated	treat	VERB
ftr-332	1247	15	as	as	ADP
ftr-332	1247	16	holding	hold	VERB
ftr-332	1247	17	a	a	DET
ftr-332	1247	18	limited	limited	ADJ
ftr-332	1247	19	partnership	partnership	NOUN
ftr-332	1247	20	interest	interest	NOUN
ftr-332	1247	21	if	if	SCONJ
ftr-332	1247	22	the	the	DET
ftr-332	1247	23	individual	individual	NOUN
ftr-332	1247	24	also	also	ADV
ftr-332	1247	25	holds	hold	VERB
ftr-332	1247	26	an	an	DET
ftr-332	1247	27	interest	interest	NOUN
ftr-332	1247	28	in	in	ADP
ftr-332	1247	29	the	the	DET
ftr-332	1247	30	partnership	partnership	NOUN
ftr-332	1247	31	that	that	PRON
ftr-332	1247	32	is	be	AUX
ftr-332	1247	33	not	not	PART
ftr-332	1247	34	a	a	DET
ftr-332	1247	35	limited	limited	ADJ
ftr-332	1247	36	partnership	partnership	NOUN
ftr-332	1247	37	interest	interest	NOUN
ftr-332	1247	38	as	as	SCONJ
ftr-332	1247	39	defined	define	VERB
ftr-332	1247	40	in	in	ADP
ftr-332	1247	41	prop	prop	NOUN
ftr-332	1247	42	.	.	PUNCT
ftr-332	1248	1	reg	reg	NOUN
ftr-332	1248	2	.	.	PUNCT
ftr-332	1249	1	§	§	PROPN
ftr-332	1249	2	1.469	1.469	NUM
ftr-332	1249	3	-	-	SYM
ftr-332	1249	4	5(e)(3	5(e)(3	NUM
ftr-332	1249	5	)	)	PUNCT
ftr-332	1249	6	.	.	PUNCT
ftr-332	1250	1	the	the	DET
ftr-332	1250	2	regulations	regulation	NOUN
ftr-332	1250	3	will	will	AUX
ftr-332	1250	4	be	be	AUX
ftr-332	1250	5	effective	effective	ADJ
ftr-332	1250	6	upon	upon	SCONJ
ftr-332	1250	7	promulgation	promulgation	NOUN
ftr-332	1250	8	of	of	ADP
ftr-332	1250	9	final	final	ADJ
ftr-332	1250	10	regulations	regulation	NOUN
ftr-332	1250	11	a.	a.	NOUN
ftr-332	1251	1	but	but	CCONJ
ftr-332	1251	2	you	you	PRON
ftr-332	1251	3	really	really	ADV
ftr-332	1251	4	do	do	AUX
ftr-332	1251	5	n’t	not	PART
ftr-332	1251	6	have	have	VERB
ftr-332	1251	7	to	to	PART
ftr-332	1251	8	wait	wait	VERB
ftr-332	1251	9	to	to	PART
ftr-332	1251	10	claim	claim	VERB
ftr-332	1251	11	the	the	DET
ftr-332	1251	12	benefit	benefit	NOUN
ftr-332	1251	13	of	of	ADP
ftr-332	1251	14	this	this	DET
ftr-332	1251	15	concession	concession	NOUN
ftr-332	1251	16	.	.	PUNCT
ftr-332	1252	1	limited	limit	VERB
ftr-332	1252	2	liability	liability	NOUN
ftr-332	1252	3	partnership	partnership	NOUN
ftr-332	1252	4	and	and	CCONJ
ftr-332	1252	5	limited	limited	ADJ
ftr-332	1252	6	liability	liability	NOUN
ftr-332	1252	7	company	company	NOUN
ftr-332	1252	8	membership	membership	NOUN
ftr-332	1252	9	interests	interest	NOUN
ftr-332	1252	10	are	be	AUX
ftr-332	1252	11	not	not	PART
ftr-332	1252	12	presumptively	presumptively	ADV
ftr-332	1252	13	limited	limited	ADJ
ftr-332	1252	14	partnership	partnership	NOUN
ftr-332	1252	15	interests	interest	NOUN
ftr-332	1252	16	under	under	ADP
ftr-332	1252	17	the	the	DET
ftr-332	1252	18	passive	passive	ADJ
ftr-332	1252	19	activity	activity	NOUN
ftr-332	1252	20	loss	loss	NOUN
ftr-332	1252	21	rules	rule	NOUN
ftr-332	1252	22	.	.	PUNCT
ftr-332	1253	1	garnett	garnett	PROPN
ftr-332	1253	2	v.	v.	PROPN
ftr-332	1253	3	commissioner	commissioner	PROPN
ftr-332	1253	4	,	,	PUNCT
ftr-332	1253	5	132	132	NUM
ftr-332	1253	6	t.c	t.c	PROPN
ftr-332	1253	7	.	.	PROPN
ftr-332	1253	8	368	368	NUM
ftr-332	1253	9	(	(	PUNCT
ftr-332	1253	10	6/30/09	6/30/09	NUM
ftr-332	1253	11	)	)	PUNCT
ftr-332	1253	12	.	.	PUNCT
ftr-332	1254	1	the	the	DET
ftr-332	1254	2	taxpayers	taxpayer	NOUN
ftr-332	1254	3	held	hold	VERB
ftr-332	1254	4	a	a	DET
ftr-332	1254	5	number	number	NOUN
ftr-332	1254	6	of	of	ADP
ftr-332	1254	7	direct	direct	ADJ
ftr-332	1254	8	and	and	CCONJ
ftr-332	1254	9	indirect	indirect	ADJ
ftr-332	1254	10	interests	interest	NOUN
ftr-332	1254	11	in	in	ADP
ftr-332	1254	12	limited	limited	ADJ
ftr-332	1254	13	liability	liability	NOUN
ftr-332	1254	14	partnerships	partnership	NOUN
ftr-332	1254	15	and	and	CCONJ
ftr-332	1254	16	llcs	llcs	NOUN
ftr-332	1254	17	that	that	PRON
ftr-332	1254	18	were	be	AUX
ftr-332	1254	19	engaged	engage	VERB
ftr-332	1254	20	in	in	ADP
ftr-332	1254	21	agribusiness	agribusiness	NOUN
ftr-332	1254	22	.	.	PUNCT
ftr-332	1255	1	section	section	NOUN
ftr-332	1255	2	469(h)(2	469(h)(2	NUM
ftr-332	1255	3	)	)	PUNCT
ftr-332	1255	4	provides	provide	VERB
ftr-332	1255	5	that	that	SCONJ
ftr-332	1255	6	a	a	DET
ftr-332	1255	7	limited	limited	ADJ
ftr-332	1255	8	partnership	partnership	NOUN
ftr-332	1255	9	interest	interest	NOUN
ftr-332	1255	10	will	will	AUX
ftr-332	1255	11	not	not	PART
ftr-332	1255	12	be	be	AUX
ftr-332	1255	13	treated	treat	VERB
ftr-332	1255	14	as	as	ADP
ftr-332	1255	15	an	an	DET
ftr-332	1255	16	interest	interest	NOUN
ftr-332	1255	17	with	with	ADP
ftr-332	1255	18	respect	respect	NOUN
ftr-332	1255	19	to	to	ADP
ftr-332	1255	20	which	which	PRON
ftr-332	1255	21	a	a	DET
ftr-332	1255	22	taxpayer	taxpayer	NOUN
ftr-332	1255	23	is	be	AUX
ftr-332	1255	24	a	a	DET
ftr-332	1255	25	material	material	ADJ
ftr-332	1255	26	participant	participant	NOUN
ftr-332	1255	27	,	,	PUNCT
ftr-332	1255	28	except	except	SCONJ
ftr-332	1255	29	as	as	SCONJ
ftr-332	1255	30	provided	provide	VERB
ftr-332	1255	31	in	in	ADP
ftr-332	1255	32	regulations	regulation	NOUN
ftr-332	1255	33	.	.	PUNCT
ftr-332	1256	1	temp	temp	NOUN
ftr-332	1256	2	.	.	PUNCT
ftr-332	1257	1	reg	reg	PROPN
ftr-332	1257	2	.	.	PUNCT
ftr-332	1258	1	§	§	PROPN
ftr-332	1258	2	1.469	1.469	NUM
ftr-332	1258	3	-	-	NUM
ftr-332	1258	4	5t(e)(2	5t(e)(2	NUM
ftr-332	1258	5	)	)	PUNCT
ftr-332	1258	6	provides	provide	VERB
ftr-332	1258	7	that	that	SCONJ
ftr-332	1258	8	a	a	DET
ftr-332	1258	9	limited	limited	ADJ
ftr-332	1258	10	partner	partner	NOUN
ftr-332	1258	11	materially	materially	ADV
ftr-332	1258	12	participates	participate	VERB
ftr-332	1258	13	in	in	ADP
ftr-332	1258	14	a	a	DET
ftr-332	1258	15	partnership	partnership	NOUN
ftr-332	1258	16	activity	activity	NOUN
ftr-332	1258	17	only	only	ADV
ftr-332	1258	18	if	if	SCONJ
ftr-332	1258	19	(	(	PUNCT
ftr-332	1258	20	1	1	X
ftr-332	1258	21	)	)	PUNCT
ftr-332	1258	22	the	the	DET
ftr-332	1258	23	taxpayer	taxpayer	NOUN
ftr-332	1258	24	devotes	devote	VERB
ftr-332	1258	25	more	more	ADJ
ftr-332	1258	26	than	than	ADP
ftr-332	1258	27	500	500	NUM
ftr-332	1258	28	hours	hour	NOUN
ftr-332	1258	29	to	to	ADP
ftr-332	1258	30	the	the	DET
ftr-332	1258	31	activity	activity	NOUN
ftr-332	1258	32	in	in	ADP
ftr-332	1258	33	the	the	DET
ftr-332	1258	34	year	year	NOUN
ftr-332	1258	35	,	,	PUNCT
ftr-332	1258	36	(	(	PUNCT
ftr-332	1258	37	2	2	X
ftr-332	1258	38	)	)	PUNCT
ftr-332	1258	39	the	the	DET
ftr-332	1258	40	taxpayer	taxpayer	NOUN
ftr-332	1258	41	materially	materially	ADV
ftr-332	1258	42	participates	participate	VERB
ftr-332	1258	43	in	in	ADP
ftr-332	1258	44	the	the	DET
ftr-332	1258	45	activity	activity	NOUN
ftr-332	1258	46	for	for	ADP
ftr-332	1258	47	five	five	NUM
ftr-332	1258	48	of	of	ADP
ftr-332	1258	49	the	the	DET
ftr-332	1258	50	preceding	precede	VERB
ftr-332	1258	51	ten	ten	NUM
ftr-332	1258	52	taxable	taxable	ADJ
ftr-332	1258	53	years	year	NOUN
ftr-332	1258	54	,	,	PUNCT
ftr-332	1258	55	or	or	CCONJ
ftr-332	1258	56	(	(	PUNCT
ftr-332	1258	57	3	3	X
ftr-332	1258	58	)	)	PUNCT
ftr-332	1258	59	the	the	DET
ftr-332	1258	60	activity	activity	NOUN
ftr-332	1258	61	is	be	AUX
ftr-332	1258	62	a	a	DET
ftr-332	1258	63	personal	personal	ADJ
ftr-332	1258	64	service	service	NOUN
ftr-332	1258	65	activity	activity	NOUN
ftr-332	1258	66	in	in	ADP
ftr-332	1258	67	which	which	PRON
ftr-332	1258	68	the	the	DET
ftr-332	1258	69	taxpayer	taxpayer	NOUN
ftr-332	1258	70	materially	materially	ADV
ftr-332	1258	71	participated	participate	VERB
ftr-332	1258	72	for	for	ADP
ftr-332	1258	73	any	any	DET
ftr-332	1258	74	three	three	NUM
ftr-332	1258	75	preceding	precede	VERB
ftr-332	1258	76	years	year	NOUN
ftr-332	1258	77	.	.	PUNCT
ftr-332	1259	1	temp	temp	NOUN
ftr-332	1259	2	.	.	PUNCT
ftr-332	1260	1	reg	reg	PROPN
ftr-332	1260	2	.	.	PUNCT
ftr-332	1261	1	§	§	PROPN
ftr-332	1261	2	1.469	1.469	NUM
ftr-332	1261	3	-	-	SYM
ftr-332	1261	4	5t(e)(2)(1	5t(e)(2)(1	NUM
ftr-332	1261	5	)	)	PUNCT
ftr-332	1261	6	,	,	PUNCT
ftr-332	1261	7	(	(	PUNCT
ftr-332	1261	8	5	5	NUM
ftr-332	1261	9	)	)	PUNCT
ftr-332	1261	10	,	,	PUNCT
ftr-332	1261	11	(	(	PUNCT
ftr-332	1261	12	6	6	NUM
ftr-332	1261	13	)	)	PUNCT
ftr-332	1261	14	.	.	PUNCT
ftr-332	1262	1	temp	temp	NOUN
ftr-332	1262	2	.	.	PUNCT
ftr-332	1263	1	reg	reg	PROPN
ftr-332	1263	2	.	.	PUNCT
ftr-332	1264	1	§	§	PROPN
ftr-332	1264	2	1.469	1.469	NUM
ftr-332	1264	3	-	-	PUNCT
ftr-332	1264	4	5t(e)(3	5t(e)(3	NUM
ftr-332	1264	5	)	)	PUNCT
ftr-332	1264	6	defines	define	VERB
ftr-332	1264	7	a	a	DET
ftr-332	1264	8	limited	limited	ADJ
ftr-332	1264	9	partnership	partnership	NOUN
ftr-332	1264	10	interest	interest	NOUN
ftr-332	1264	11	as	as	ADP
ftr-332	1264	12	an	an	DET
ftr-332	1264	13	interest	interest	NOUN
ftr-332	1264	14	designated	designate	VERB
ftr-332	1264	15	as	as	ADP
ftr-332	1264	16	a	a	DET
ftr-332	1264	17	limited	limited	ADJ
ftr-332	1264	18	partner	partner	NOUN
ftr-332	1264	19	interest	interest	NOUN
ftr-332	1264	20	in	in	ADP
ftr-332	1264	21	a	a	DET
ftr-332	1264	22	partnership	partnership	NOUN
ftr-332	1264	23	agreement	agreement	NOUN
ftr-332	1264	24	or	or	CCONJ
ftr-332	1264	25	an	an	DET
ftr-332	1264	26	interest	interest	NOUN
ftr-332	1264	27	for	for	ADP
ftr-332	1264	28	which	which	PRON
ftr-332	1264	29	the	the	DET
ftr-332	1264	30	partner	partner	NOUN
ftr-332	1264	31	has	have	VERB
ftr-332	1264	32	limited	limit	VERB
ftr-332	1264	33	liability	liability	NOUN
ftr-332	1264	34	.	.	PUNCT
ftr-332	1265	1	temp	temp	NOUN
ftr-332	1265	2	.	.	PUNCT
ftr-332	1266	1	reg	reg	NOUN
ftr-332	1266	2	.	.	PUNCT
ftr-332	1267	1	§	§	PROPN
ftr-332	1267	2	1.4695t(e)(3)(ii	1.4695t(e)(3)(ii	NUM
ftr-332	1267	3	)	)	PUNCT
ftr-332	1267	4	has	have	VERB
ftr-332	1267	5	an	an	DET
ftr-332	1267	6	exception	exception	NOUN
ftr-332	1267	7	from	from	ADP
ftr-332	1267	8	the	the	DET
ftr-332	1267	9	material	material	NOUN
ftr-332	1267	10	participation	participation	NOUN
ftr-332	1267	11	rule	rule	NOUN
ftr-332	1267	12	for	for	ADP
ftr-332	1267	13	an	an	DET
ftr-332	1267	14	interest	interest	NOUN
ftr-332	1267	15	of	of	ADP
ftr-332	1267	16	a	a	DET
ftr-332	1267	17	limited	limited	ADJ
ftr-332	1267	18	partner	partner	NOUN
ftr-332	1267	19	who	who	PRON
ftr-332	1267	20	also	also	ADV
ftr-332	1267	21	holds	hold	VERB
ftr-332	1267	22	a	a	DET
ftr-332	1267	23	general	general	ADJ
ftr-332	1267	24	partnership	partnership	NOUN
ftr-332	1267	25	interest	interest	NOUN
ftr-332	1267	26	.	.	PUNCT
ftr-332	1268	1	the	the	DET
ftr-332	1268	2	court	court	NOUN
ftr-332	1268	3	(	(	PUNCT
ftr-332	1268	4	judge	judge	PROPN
ftr-332	1268	5	thornton	thornton	PROPN
ftr-332	1268	6	)	)	PUNCT
ftr-332	1268	7	concluded	conclude	VERB
ftr-332	1268	8	that	that	SCONJ
ftr-332	1268	9	in	in	ADP
ftr-332	1268	10	the	the	DET
ftr-332	1268	11	case	case	NOUN
ftr-332	1268	12	of	of	ADP
ftr-332	1268	13	an	an	DET
ftr-332	1268	14	interest	interest	NOUN
ftr-332	1268	15	in	in	ADP
ftr-332	1268	16	a	a	DET
ftr-332	1268	17	limited	limited	ADJ
ftr-332	1268	18	liability	liability	NOUN
ftr-332	1268	19	partnership	partnership	NOUN
ftr-332	1268	20	or	or	CCONJ
ftr-332	1268	21	a	a	DET
ftr-332	1268	22	limited	limited	ADJ
ftr-332	1268	23	liability	liability	NOUN
ftr-332	1268	24	company	company	NOUN
ftr-332	1268	25	,	,	PUNCT
ftr-332	1268	26	both	both	PRON
ftr-332	1268	27	of	of	ADP
ftr-332	1268	28	which	which	PRON
ftr-332	1268	29	the	the	DET
ftr-332	1268	30	court	court	NOUN
ftr-332	1268	31	described	describe	VERB
ftr-332	1268	32	as	as	ADP
ftr-332	1268	33	different	different	ADJ
ftr-332	1268	34	from	from	ADP
ftr-332	1268	35	a	a	DET
ftr-332	1268	36	limited	limited	ADJ
ftr-332	1268	37	partnership	partnership	NOUN
ftr-332	1268	38	,	,	PUNCT
ftr-332	1268	39	the	the	DET
ftr-332	1268	40	interests	interest	NOUN
ftr-332	1268	41	are	be	AUX
ftr-332	1268	42	not	not	PART
ftr-332	1268	43	to	to	PART
ftr-332	1268	44	be	be	AUX
ftr-332	1268	45	treated	treat	VERB
ftr-332	1268	46	as	as	ADP
ftr-332	1268	47	limited	limited	ADJ
ftr-332	1268	48	partnership	partnership	NOUN
ftr-332	1268	49	interests	interest	NOUN
ftr-332	1268	50	under	under	ADP
ftr-332	1268	51	§	§	PROPN
ftr-332	1268	52	469(h)(2	469(h)(2	NUM
ftr-332	1268	53	)	)	PUNCT
ftr-332	1268	54	.	.	PUNCT
ftr-332	1269	1	holders	holder	NOUN
ftr-332	1269	2	of	of	ADP
ftr-332	1269	3	such	such	ADJ
ftr-332	1269	4	interests	interest	NOUN
ftr-332	1269	5	are	be	AUX
ftr-332	1269	6	not	not	PART
ftr-332	1269	7	barred	bar	VERB
ftr-332	1269	8	by	by	ADP
ftr-332	1269	9	state	state	NOUN
ftr-332	1269	10	law	law	NOUN
ftr-332	1269	11	from	from	ADP
ftr-332	1269	12	materially	materially	ADV
ftr-332	1269	13	participating	participate	VERB
ftr-332	1269	14	in	in	ADP
ftr-332	1269	15	the	the	DET
ftr-332	1269	16	affairs	affair	NOUN
ftr-332	1269	17	of	of	ADP
ftr-332	1269	18	the	the	DET
ftr-332	1269	19	entity	entity	NOUN
ftr-332	1269	20	and	and	CCONJ
ftr-332	1269	21	thus	thus	ADV
ftr-332	1269	22	hold	hold	VERB
ftr-332	1269	23	their	their	PRON
ftr-332	1269	24	interests	interest	NOUN
ftr-332	1269	25	as	as	ADP
ftr-332	1269	26	general	general	ADJ
ftr-332	1269	27	partners	partner	NOUN
ftr-332	1269	28	within	within	ADP
ftr-332	1269	29	the	the	DET
ftr-332	1269	30	meaning	meaning	NOUN
ftr-332	1269	31	of	of	ADP
ftr-332	1269	32	the	the	DET
ftr-332	1269	33	temporary	temporary	ADJ
ftr-332	1269	34	regulations	regulation	NOUN
ftr-332	1269	35	.	.	PUNCT
ftr-332	1270	1	thus	thus	ADV
ftr-332	1270	2	,	,	PUNCT
ftr-332	1270	3	whether	whether	SCONJ
ftr-332	1270	4	or	or	CCONJ
ftr-332	1270	5	not	not	PART
ftr-332	1270	6	the	the	DET
ftr-332	1270	7	taxpayer	taxpayer	NOUN
ftr-332	1270	8	is	be	AUX
ftr-332	1270	9	a	a	DET
ftr-332	1270	10	material	material	ADJ
ftr-332	1270	11	participant	participant	NOUN
ftr-332	1270	12	requires	require	VERB
ftr-332	1270	13	a	a	DET
ftr-332	1270	14	full	full	ADJ
ftr-332	1270	15	factual	factual	ADJ
ftr-332	1270	16	inquiry	inquiry	NOUN
ftr-332	1270	17	and	and	CCONJ
ftr-332	1270	18	an	an	DET
ftr-332	1270	19	llc	llc	PROPN
ftr-332	1270	20	member	member	NOUN
ftr-332	1270	21	can	can	AUX
ftr-332	1270	22	238	238	NUM
ftr-332	1270	23	florida	florida	PROPN
ftr-332	1270	24	tax	tax	NOUN
ftr-332	1270	25	review	review	NOUN
ftr-332	1270	26	[	[	X
ftr-332	1270	27	vol	vol	NOUN
ftr-332	1270	28	.	.	PUNCT
ftr-332	1271	1	12:5	12:5	NUM
ftr-332	1271	2	satisfy	satisfy	VERB
ftr-332	1271	3	the	the	DET
ftr-332	1271	4	material	material	ADJ
ftr-332	1271	5	participation	participation	NOUN
ftr-332	1271	6	requirement	requirement	NOUN
ftr-332	1271	7	under	under	ADP
ftr-332	1271	8	any	any	PRON
ftr-332	1271	9	of	of	ADP
ftr-332	1271	10	the	the	DET
ftr-332	1271	11	seven	seven	NUM
ftr-332	1271	12	tests	test	NOUN
ftr-332	1271	13	in	in	ADP
ftr-332	1271	14	temp	temp	NOUN
ftr-332	1271	15	.	.	PUNCT
ftr-332	1272	1	reg	reg	NOUN
ftr-332	1272	2	.	.	PUNCT
ftr-332	1273	1	§	§	PROPN
ftr-332	1273	2	1.469	1.469	NUM
ftr-332	1273	3	-	-	NUM
ftr-332	1273	4	5t(a	5t(a	NUM
ftr-332	1273	5	)	)	PUNCT
ftr-332	1273	6	.	.	PUNCT
ftr-332	1274	1	b.	b.	PROPN
ftr-332	1275	1	the	the	DET
ftr-332	1275	2	court	court	NOUN
ftr-332	1275	3	of	of	ADP
ftr-332	1275	4	federal	federal	ADJ
ftr-332	1275	5	claims	claim	NOUN
ftr-332	1275	6	agrees	agree	VERB
ftr-332	1275	7	.	.	PUNCT
ftr-332	1276	1	thompson	thompson	PROPN
ftr-332	1276	2	v.	v.	PROPN
ftr-332	1276	3	united	united	PROPN
ftr-332	1276	4	states	states	PROPN
ftr-332	1276	5	,	,	PUNCT
ftr-332	1276	6	87	87	NUM
ftr-332	1276	7	fed	feed	VERB
ftr-332	1276	8	.	.	PUNCT
ftr-332	1277	1	cl	cl	NOUN
ftr-332	1277	2	.	.	PUNCT
ftr-332	1278	1	728	728	NUM
ftr-332	1278	2	(	(	PUNCT
ftr-332	1278	3	7/20/09	7/20/09	NUM
ftr-332	1278	4	)	)	PUNCT
ftr-332	1278	5	.	.	PUNCT
ftr-332	1279	1	the	the	DET
ftr-332	1279	2	court	court	NOUN
ftr-332	1279	3	(	(	PUNCT
ftr-332	1279	4	judge	judge	NOUN
ftr-332	1279	5	block	block	NOUN
ftr-332	1279	6	)	)	PUNCT
ftr-332	1279	7	granted	grant	VERB
ftr-332	1279	8	summary	summary	NOUN
ftr-332	1279	9	judgment	judgment	NOUN
ftr-332	1279	10	treating	treat	VERB
ftr-332	1279	11	the	the	DET
ftr-332	1279	12	taxpayer	taxpayer	NOUN
ftr-332	1279	13	member	member	NOUN
ftr-332	1279	14	/	/	SYM
ftr-332	1279	15	manager	manager	NOUN
ftr-332	1279	16	of	of	ADP
ftr-332	1279	17	an	an	DET
ftr-332	1279	18	llc	llc	NOUN
ftr-332	1279	19	as	as	ADP
ftr-332	1279	20	a	a	DET
ftr-332	1279	21	material	material	NOUN
ftr-332	1279	22	participant	participant	NOUN
ftr-332	1279	23	.	.	PUNCT
ftr-332	1280	1	the	the	DET
ftr-332	1280	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1280	3	degree	degree	NOUN
ftr-332	1280	4	of	of	ADP
ftr-332	1280	5	participation	participation	NOUN
ftr-332	1280	6	was	be	AUX
ftr-332	1280	7	stipulated	stipulate	VERB
ftr-332	1280	8	and	and	CCONJ
ftr-332	1280	9	the	the	DET
ftr-332	1280	10	only	only	ADJ
ftr-332	1280	11	question	question	NOUN
ftr-332	1280	12	was	be	AUX
ftr-332	1280	13	whether	whether	SCONJ
ftr-332	1280	14	§	§	PROPN
ftr-332	1280	15	469(h)(2	469(h)(2	NUM
ftr-332	1280	16	)	)	PUNCT
ftr-332	1280	17	precluded	preclude	VERB
ftr-332	1280	18	treating	treat	VERB
ftr-332	1280	19	the	the	DET
ftr-332	1280	20	taxpayer	taxpayer	NOUN
ftr-332	1280	21	as	as	ADP
ftr-332	1280	22	a	a	DET
ftr-332	1280	23	material	material	NOUN
ftr-332	1280	24	participant	participant	NOUN
ftr-332	1280	25	in	in	ADP
ftr-332	1280	26	a	a	DET
ftr-332	1280	27	texas	texas	PROPN
ftr-332	1280	28	llc	llc	PROPN
ftr-332	1280	29	.	.	PUNCT
ftr-332	1281	1	the	the	DET
ftr-332	1281	2	court	court	NOUN
ftr-332	1281	3	noted	note	VERB
ftr-332	1281	4	that	that	SCONJ
ftr-332	1281	5	§	§	PROPN
ftr-332	1281	6	469(h)(2	469(h)(2	X
ftr-332	1281	7	)	)	PUNCT
ftr-332	1281	8	treats	treat	VERB
ftr-332	1281	9	limited	limited	ADJ
ftr-332	1281	10	partners	partner	NOUN
ftr-332	1281	11	differently	differently	ADV
ftr-332	1281	12	because	because	SCONJ
ftr-332	1281	13	of	of	ADP
ftr-332	1281	14	an	an	DET
ftr-332	1281	15	assumption	assumption	NOUN
ftr-332	1281	16	that	that	SCONJ
ftr-332	1281	17	limited	limited	ADJ
ftr-332	1281	18	partners	partner	NOUN
ftr-332	1281	19	do	do	AUX
ftr-332	1281	20	not	not	PART
ftr-332	1281	21	materially	materially	ADV
ftr-332	1281	22	participate	participate	VERB
ftr-332	1281	23	in	in	ADP
ftr-332	1281	24	their	their	PRON
ftr-332	1281	25	limited	limited	ADJ
ftr-332	1281	26	partnerships	partnership	NOUN
ftr-332	1281	27	.	.	PUNCT
ftr-332	1282	1	in	in	ADP
ftr-332	1282	2	an	an	DET
ftr-332	1282	3	llc	llc	NOUN
ftr-332	1282	4	,	,	PUNCT
ftr-332	1282	5	on	on	ADP
ftr-332	1282	6	the	the	DET
ftr-332	1282	7	other	other	ADJ
ftr-332	1282	8	hand	hand	NOUN
ftr-332	1282	9	,	,	PUNCT
ftr-332	1282	10	all	all	DET
ftr-332	1282	11	members	member	NOUN
ftr-332	1282	12	have	have	AUX
ftr-332	1282	13	limited	limit	VERB
ftr-332	1282	14	liability	liability	NOUN
ftr-332	1282	15	but	but	CCONJ
ftr-332	1282	16	members	member	NOUN
ftr-332	1282	17	may	may	AUX
ftr-332	1282	18	participate	participate	VERB
ftr-332	1282	19	in	in	ADP
ftr-332	1282	20	management	management	NOUN
ftr-332	1282	21	.	.	PUNCT
ftr-332	1283	1	the	the	DET
ftr-332	1283	2	court	court	NOUN
ftr-332	1283	3	noted	note	VERB
ftr-332	1283	4	that	that	SCONJ
ftr-332	1283	5	temp	temp	NOUN
ftr-332	1283	6	.	.	PUNCT
ftr-332	1284	1	reg	reg	NOUN
ftr-332	1284	2	.	.	PUNCT
ftr-332	1285	1	§	§	PROPN
ftr-332	1285	2	1.4695t(e)(3	1.4695t(e)(3	NUM
ftr-332	1285	3	)	)	PUNCT
ftr-332	1285	4	treats	treat	VERB
ftr-332	1285	5	a	a	DET
ftr-332	1285	6	partnership	partnership	NOUN
ftr-332	1285	7	interest	interest	NOUN
ftr-332	1285	8	as	as	ADP
ftr-332	1285	9	a	a	DET
ftr-332	1285	10	limited	limited	ADJ
ftr-332	1285	11	partner	partner	NOUN
ftr-332	1285	12	interest	interest	NOUN
ftr-332	1285	13	if	if	SCONJ
ftr-332	1285	14	the	the	DET
ftr-332	1285	15	holder	holder	NOUN
ftr-332	1285	16	has	have	AUX
ftr-332	1285	17	limited	limit	VERB
ftr-332	1285	18	liability	liability	NOUN
ftr-332	1285	19	―under	―under	ADP
ftr-332	1285	20	the	the	DET
ftr-332	1285	21	law	law	NOUN
ftr-332	1285	22	of	of	ADP
ftr-332	1285	23	the	the	DET
ftr-332	1285	24	state	state	NOUN
ftr-332	1285	25	in	in	ADP
ftr-332	1285	26	which	which	PRON
ftr-332	1285	27	the	the	DET
ftr-332	1285	28	partnership	partnership	NOUN
ftr-332	1285	29	is	be	AUX
ftr-332	1285	30	organized.‖	organized.‖	ADJ
ftr-332	1285	31	the	the	DET
ftr-332	1285	32	court	court	NOUN
ftr-332	1285	33	held	hold	VERB
ftr-332	1285	34	that	that	SCONJ
ftr-332	1285	35	the	the	DET
ftr-332	1285	36	quoted	quote	VERB
ftr-332	1285	37	language	language	NOUN
ftr-332	1285	38	applies	apply	VERB
ftr-332	1285	39	only	only	ADV
ftr-332	1285	40	to	to	ADP
ftr-332	1285	41	an	an	DET
ftr-332	1285	42	entity	entity	NOUN
ftr-332	1285	43	that	that	PRON
ftr-332	1285	44	is	be	AUX
ftr-332	1285	45	a	a	DET
ftr-332	1285	46	partnership	partnership	NOUN
ftr-332	1285	47	under	under	ADP
ftr-332	1285	48	state	state	NOUN
ftr-332	1285	49	law	law	NOUN
ftr-332	1285	50	,	,	PUNCT
ftr-332	1285	51	which	which	PRON
ftr-332	1285	52	does	do	AUX
ftr-332	1285	53	not	not	PART
ftr-332	1285	54	include	include	VERB
ftr-332	1285	55	an	an	DET
ftr-332	1285	56	llc	llc	NOUN
ftr-332	1285	57	,	,	PUNCT
ftr-332	1285	58	which	which	PRON
ftr-332	1285	59	,	,	PUNCT
ftr-332	1285	60	although	although	SCONJ
ftr-332	1285	61	treated	treat	VERB
ftr-332	1285	62	as	as	ADP
ftr-332	1285	63	a	a	DET
ftr-332	1285	64	partnership	partnership	NOUN
ftr-332	1285	65	for	for	ADP
ftr-332	1285	66	tax	tax	NOUN
ftr-332	1285	67	purposes	purpose	NOUN
ftr-332	1285	68	,	,	PUNCT
ftr-332	1285	69	is	be	AUX
ftr-332	1285	70	a	a	DET
ftr-332	1285	71	different	different	ADJ
ftr-332	1285	72	type	type	NOUN
ftr-332	1285	73	of	of	ADP
ftr-332	1285	74	entity	entity	NOUN
ftr-332	1285	75	under	under	ADP
ftr-332	1285	76	state	state	NOUN
ftr-332	1285	77	law	law	NOUN
ftr-332	1285	78	.	.	PUNCT
ftr-332	1286	1	the	the	DET
ftr-332	1286	2	taxpayer	taxpayer	NOUN
ftr-332	1286	3	was	be	AUX
ftr-332	1286	4	both	both	CCONJ
ftr-332	1286	5	a	a	DET
ftr-332	1286	6	member	member	NOUN
ftr-332	1286	7	and	and	CCONJ
ftr-332	1286	8	manager	manager	NOUN
ftr-332	1286	9	of	of	ADP
ftr-332	1286	10	the	the	DET
ftr-332	1286	11	llc	llc	PROPN
ftr-332	1286	12	.	.	PUNCT
ftr-332	1287	1	unlike	unlike	ADP
ftr-332	1287	2	a	a	DET
ftr-332	1287	3	limited	limited	ADJ
ftr-332	1287	4	partner	partner	NOUN
ftr-332	1287	5	,	,	PUNCT
ftr-332	1287	6	a	a	DET
ftr-332	1287	7	member	member	NOUN
ftr-332	1287	8	manager	manager	NOUN
ftr-332	1287	9	does	do	AUX
ftr-332	1287	10	not	not	PART
ftr-332	1287	11	lose	lose	VERB
ftr-332	1287	12	limited	limited	ADJ
ftr-332	1287	13	liability	liability	NOUN
ftr-332	1287	14	by	by	ADP
ftr-332	1287	15	participation	participation	NOUN
ftr-332	1287	16	in	in	ADP
ftr-332	1287	17	the	the	DET
ftr-332	1287	18	management	management	NOUN
ftr-332	1287	19	of	of	ADP
ftr-332	1287	20	the	the	DET
ftr-332	1287	21	llc	llc	PROPN
ftr-332	1287	22	.	.	PUNCT
ftr-332	1288	1	the	the	DET
ftr-332	1288	2	court	court	NOUN
ftr-332	1288	3	also	also	ADV
ftr-332	1288	4	recognized	recognize	VERB
ftr-332	1288	5	that	that	SCONJ
ftr-332	1288	6	shareholders	shareholder	NOUN
ftr-332	1288	7	of	of	ADP
ftr-332	1288	8	an	an	DET
ftr-332	1288	9	s	s	NOUN
ftr-332	1288	10	corporation	corporation	NOUN
ftr-332	1288	11	have	have	VERB
ftr-332	1288	12	limited	limit	VERB
ftr-332	1288	13	liability	liability	NOUN
ftr-332	1288	14	as	as	ADP
ftr-332	1288	15	shareholders	shareholder	NOUN
ftr-332	1288	16	,	,	PUNCT
ftr-332	1288	17	but	but	CCONJ
ftr-332	1288	18	participate	participate	VERB
ftr-332	1288	19	in	in	ADP
ftr-332	1288	20	management	management	NOUN
ftr-332	1288	21	,	,	PUNCT
ftr-332	1288	22	and	and	CCONJ
ftr-332	1288	23	are	be	AUX
ftr-332	1288	24	not	not	PART
ftr-332	1288	25	subject	subject	ADJ
ftr-332	1288	26	to	to	ADP
ftr-332	1288	27	being	be	AUX
ftr-332	1288	28	automatically	automatically	ADV
ftr-332	1288	29	treated	treat	VERB
ftr-332	1288	30	as	as	ADP
ftr-332	1288	31	passive	passive	ADJ
ftr-332	1288	32	participants	participant	NOUN
ftr-332	1288	33	.	.	PUNCT
ftr-332	1289	1	the	the	DET
ftr-332	1289	2	taxpayer	taxpayer	NOUN
ftr-332	1289	3	,	,	PUNCT
ftr-332	1289	4	therefore	therefore	ADV
ftr-332	1289	5	,	,	PUNCT
ftr-332	1289	6	was	be	AUX
ftr-332	1289	7	able	able	ADJ
ftr-332	1289	8	to	to	PART
ftr-332	1289	9	demonstrate	demonstrate	VERB
ftr-332	1289	10	his	his	PRON
ftr-332	1289	11	material	material	ADJ
ftr-332	1289	12	participation	participation	NOUN
ftr-332	1289	13	in	in	ADP
ftr-332	1289	14	the	the	DET
ftr-332	1289	15	activity	activity	NOUN
ftr-332	1289	16	by	by	ADP
ftr-332	1289	17	using	use	VERB
ftr-332	1289	18	all	all	DET
ftr-332	1289	19	seven	seven	NUM
ftr-332	1289	20	of	of	ADP
ftr-332	1289	21	the	the	DET
ftr-332	1289	22	temp	temp	NOUN
ftr-332	1289	23	.	.	PUNCT
ftr-332	1290	1	reg	reg	NOUN
ftr-332	1290	2	.	.	PUNCT
ftr-332	1291	1	§	§	PROPN
ftr-332	1291	2	1.469	1.469	NUM
ftr-332	1291	3	-	-	PUNCT
ftr-332	1291	4	5t(a	5t(a	NUM
ftr-332	1291	5	)	)	PUNCT
ftr-332	1291	6	tests	test	NOUN
ftr-332	1291	7	.	.	PUNCT
ftr-332	1292	1	c.	c.	PROPN
ftr-332	1292	2	ditto	ditto	PROPN
ftr-332	1292	3	.	.	PUNCT
ftr-332	1293	1	newell	newell	PROPN
ftr-332	1293	2	v.	v.	PROPN
ftr-332	1293	3	commissioner	commissioner	PROPN
ftr-332	1293	4	,	,	PUNCT
ftr-332	1293	5	t.c	t.c	PROPN
ftr-332	1293	6	.	.	PROPN
ftr-332	1293	7	memo	memo	NOUN
ftr-332	1293	8	.	.	PUNCT
ftr-332	1294	1	2010	2010	NUM
ftr-332	1294	2	-	-	SYM
ftr-332	1294	3	23	23	NUM
ftr-332	1294	4	(	(	PUNCT
ftr-332	1294	5	2/16/10	2/16/10	NUM
ftr-332	1294	6	)	)	PUNCT
ftr-332	1294	7	.	.	PUNCT
ftr-332	1295	1	relying	rely	VERB
ftr-332	1295	2	on	on	ADP
ftr-332	1295	3	garnett	garnett	PROPN
ftr-332	1295	4	v.	v.	PROPN
ftr-332	1295	5	commissioner	commissioner	PROPN
ftr-332	1295	6	,	,	PUNCT
ftr-332	1295	7	supra	supra	PROPN
ftr-332	1295	8	,	,	PUNCT
ftr-332	1295	9	judge	judge	NOUN
ftr-332	1295	10	marvel	marvel	PROPN
ftr-332	1295	11	held	hold	VERB
ftr-332	1295	12	that	that	SCONJ
ftr-332	1295	13	the	the	DET
ftr-332	1295	14	interest	interest	NOUN
ftr-332	1295	15	of	of	ADP
ftr-332	1295	16	a	a	DET
ftr-332	1295	17	managing	manage	VERB
ftr-332	1295	18	member	member	NOUN
ftr-332	1295	19	of	of	ADP
ftr-332	1295	20	a	a	DET
ftr-332	1295	21	california	california	PROPN
ftr-332	1295	22	llc	llc	PROPN
ftr-332	1295	23	was	be	AUX
ftr-332	1295	24	not	not	PART
ftr-332	1295	25	a	a	DET
ftr-332	1295	26	limited	limited	ADJ
ftr-332	1295	27	partnership	partnership	NOUN
ftr-332	1295	28	interest	interest	NOUN
ftr-332	1295	29	for	for	ADP
ftr-332	1295	30	purposes	purpose	NOUN
ftr-332	1295	31	of	of	ADP
ftr-332	1295	32	reg	reg	NOUN
ftr-332	1295	33	.	.	PUNCT
ftr-332	1296	1	§	§	PROPN
ftr-332	1296	2	1.4695t(c)(1	1.4695t(c)(1	NUM
ftr-332	1296	3	)	)	PUNCT
ftr-332	1296	4	.	.	PUNCT
ftr-332	1297	1	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1297	2	losses	loss	NOUN
ftr-332	1297	3	were	be	AUX
ftr-332	1297	4	not	not	PART
ftr-332	1297	5	passive	passive	ADJ
ftr-332	1297	6	activity	activity	NOUN
ftr-332	1297	7	losses	loss	NOUN
ftr-332	1297	8	because	because	SCONJ
ftr-332	1297	9	the	the	DET
ftr-332	1297	10	irs	irs	PROPN
ftr-332	1297	11	conceded	concede	VERB
ftr-332	1297	12	that	that	SCONJ
ftr-332	1297	13	the	the	DET
ftr-332	1297	14	taxpayer	taxpayer	NOUN
ftr-332	1297	15	met	meet	VERB
ftr-332	1297	16	the	the	DET
ftr-332	1297	17	―significant	―significant	ADJ
ftr-332	1297	18	participation‖	participation‖	NOUN
ftr-332	1297	19	test	test	NOUN
ftr-332	1297	20	of	of	ADP
ftr-332	1297	21	temp	temp	NOUN
ftr-332	1297	22	.	.	PUNCT
ftr-332	1298	1	reg	reg	NOUN
ftr-332	1298	2	.	.	PUNCT
ftr-332	1299	1	§	§	PROPN
ftr-332	1299	2	1469	1469	NUM
ftr-332	1299	3	-	-	SYM
ftr-332	1299	4	5t(a)(4	5t(a)(4	NUM
ftr-332	1299	5	)	)	PUNCT
ftr-332	1299	6	.	.	PUNCT
ftr-332	1300	1	d.	d.	PROPN
ftr-332	1300	2	the	the	DET
ftr-332	1300	3	irs	irs	PROPN
ftr-332	1300	4	acquiesces	acquiesce	VERB
ftr-332	1300	5	.	.	PUNCT
ftr-332	1301	1	aod	aod	PROPN
ftr-332	1301	2	2010	2010	NUM
ftr-332	1301	3	-	-	SYM
ftr-332	1301	4	02	02	NUM
ftr-332	1301	5	,	,	PUNCT
ftr-332	1301	6	201014	201014	NUM
ftr-332	1301	7	i.r.b	i.r.b	NOUN
ftr-332	1301	8	.	.	PUNCT
ftr-332	1302	1	515	515	NUM
ftr-332	1302	2	(	(	PUNCT
ftr-332	1302	3	4/5/10	4/5/10	NUM
ftr-332	1302	4	)	)	PUNCT
ftr-332	1302	5	.	.	PUNCT
ftr-332	1303	1	the	the	DET
ftr-332	1303	2	irs	irs	PROPN
ftr-332	1303	3	acquiesces	acquiesce	VERB
ftr-332	1303	4	in	in	ADP
ftr-332	1303	5	the	the	DET
ftr-332	1303	6	result	result	NOUN
ftr-332	1303	7	in	in	ADP
ftr-332	1303	8	thompson	thompson	PROPN
ftr-332	1303	9	.	.	PUNCT
ftr-332	1304	1	7	7	X
ftr-332	1304	2	.	.	X
ftr-332	1304	3	ya	ya	PRON
ftr-332	1304	4	got	get	VERB
ftr-332	1304	5	ta	to	PART
ftr-332	1304	6	keep	keep	VERB
ftr-332	1304	7	records	record	NOUN
ftr-332	1304	8	of	of	ADP
ftr-332	1304	9	hours	hour	NOUN
ftr-332	1304	10	worked	work	VERB
ftr-332	1304	11	.	.	PUNCT
ftr-332	1305	1	vandegrift	vandegrift	PROPN
ftr-332	1305	2	v.	v.	PROPN
ftr-332	1305	3	commissioner	commissioner	PROPN
ftr-332	1305	4	,	,	PUNCT
ftr-332	1305	5	t.c	t.c	PROPN
ftr-332	1305	6	.	.	PROPN
ftr-332	1305	7	memo	memo	NOUN
ftr-332	1305	8	.	.	PUNCT
ftr-332	1306	1	2012	2012	NUM
ftr-332	1306	2	-	-	SYM
ftr-332	1306	3	14	14	NUM
ftr-332	1306	4	(	(	PUNCT
ftr-332	1306	5	1/12/12	1/12/12	NUM
ftr-332	1306	6	)	)	PUNCT
ftr-332	1306	7	.	.	PUNCT
ftr-332	1307	1	the	the	DET
ftr-332	1307	2	taxpayer	taxpayer	NOUN
ftr-332	1307	3	,	,	PUNCT
ftr-332	1307	4	who	who	PRON
ftr-332	1307	5	was	be	AUX
ftr-332	1307	6	employed	employ	VERB
ftr-332	1307	7	as	as	ADP
ftr-332	1307	8	a	a	DET
ftr-332	1307	9	salesman	salesman	NOUN
ftr-332	1307	10	,	,	PUNCT
ftr-332	1307	11	invested	invest	VERB
ftr-332	1307	12	in	in	ADP
ftr-332	1307	13	nine	nine	NUM
ftr-332	1307	14	rental	rental	ADJ
ftr-332	1307	15	properties	property	NOUN
ftr-332	1307	16	.	.	PUNCT
ftr-332	1308	1	six	six	NUM
ftr-332	1308	2	of	of	ADP
ftr-332	1308	3	the	the	DET
ftr-332	1308	4	properties	property	NOUN
ftr-332	1308	5	were	be	AUX
ftr-332	1308	6	rented	rent	VERB
ftr-332	1308	7	.	.	PUNCT
ftr-332	1309	1	the	the	DET
ftr-332	1309	2	taxpayer	taxpayer	NOUN
ftr-332	1309	3	acquired	acquire	VERB
ftr-332	1309	4	three	three	NUM
ftr-332	1309	5	properties	property	NOUN
ftr-332	1309	6	for	for	ADP
ftr-332	1309	7	rental	rental	NOUN
ftr-332	1309	8	after	after	SCONJ
ftr-332	1309	9	renovations	renovation	NOUN
ftr-332	1309	10	were	be	AUX
ftr-332	1309	11	completed	complete	VERB
ftr-332	1309	12	,	,	PUNCT
ftr-332	1309	13	but	but	CCONJ
ftr-332	1309	14	sold	sell	VERB
ftr-332	1309	15	the	the	DET
ftr-332	1309	16	properties	property	NOUN
ftr-332	1309	17	before	before	SCONJ
ftr-332	1309	18	they	they	PRON
ftr-332	1309	19	were	be	AUX
ftr-332	1309	20	rented	rent	VERB
ftr-332	1309	21	.	.	PUNCT
ftr-332	1310	1	the	the	DET
ftr-332	1310	2	tax	tax	NOUN
ftr-332	1310	3	court	court	NOUN
ftr-332	1310	4	(	(	PUNCT
ftr-332	1310	5	judge	judge	NOUN
ftr-332	1310	6	goeke	goeke	ADJ
ftr-332	1310	7	)	)	PUNCT
ftr-332	1310	8	held	hold	VERB
ftr-332	1310	9	that	that	SCONJ
ftr-332	1310	10	the	the	DET
ftr-332	1310	11	taxpayer	taxpayer	NOUN
ftr-332	1310	12	failed	fail	VERB
ftr-332	1310	13	to	to	ADP
ftr-332	1310	14	2012	2012	NUM
ftr-332	1310	15	]	]	PUNCT
ftr-332	1310	16	recent	recent	ADJ
ftr-332	1310	17	developments	development	NOUN
ftr-332	1310	18	in	in	ADP
ftr-332	1310	19	federal	federal	ADJ
ftr-332	1310	20	income	income	NOUN
ftr-332	1310	21	taxation	taxation	NOUN
ftr-332	1310	22	239	239	NUM
ftr-332	1310	23	establish	establish	VERB
ftr-332	1310	24	that	that	SCONJ
ftr-332	1310	25	he	he	PRON
ftr-332	1310	26	was	be	AUX
ftr-332	1310	27	a	a	DET
ftr-332	1310	28	real	real	ADJ
ftr-332	1310	29	estate	estate	NOUN
ftr-332	1310	30	professional	professional	ADJ
ftr-332	1310	31	under	under	ADP
ftr-332	1310	32	§	§	PROPN
ftr-332	1310	33	469(c)(7	469(c)(7	NUM
ftr-332	1310	34	)	)	PUNCT
ftr-332	1310	35	,	,	PUNCT
ftr-332	1310	36	because	because	SCONJ
ftr-332	1310	37	the	the	DET
ftr-332	1310	38	taxpayer	taxpayer	NOUN
ftr-332	1310	39	was	be	AUX
ftr-332	1310	40	unable	unable	ADJ
ftr-332	1310	41	to	to	PART
ftr-332	1310	42	provide	provide	VERB
ftr-332	1310	43	contemporaneous	contemporaneous	ADJ
ftr-332	1310	44	verification	verification	NOUN
ftr-332	1310	45	of	of	ADP
ftr-332	1310	46	the	the	DET
ftr-332	1310	47	time	time	NOUN
ftr-332	1310	48	he	he	PRON
ftr-332	1310	49	devoted	devote	VERB
ftr-332	1310	50	to	to	ADP
ftr-332	1310	51	the	the	DET
ftr-332	1310	52	real	real	ADJ
ftr-332	1310	53	estate	estate	NOUN
ftr-332	1310	54	activity	activity	NOUN
ftr-332	1310	55	.	.	PUNCT
ftr-332	1311	1	the	the	DET
ftr-332	1311	2	court	court	NOUN
ftr-332	1311	3	also	also	ADV
ftr-332	1311	4	held	hold	VERB
ftr-332	1311	5	that	that	SCONJ
ftr-332	1311	6	the	the	DET
ftr-332	1311	7	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1311	8	rental	rental	ADJ
ftr-332	1311	9	real	real	ADJ
ftr-332	1311	10	estate	estate	NOUN
ftr-332	1311	11	activity	activity	NOUN
ftr-332	1311	12	was	be	AUX
ftr-332	1311	13	a	a	DET
ftr-332	1311	14	passive	passive	ADJ
ftr-332	1311	15	trade	trade	NOUN
ftr-332	1311	16	or	or	CCONJ
ftr-332	1311	17	business	business	NOUN
ftr-332	1311	18	that	that	PRON
ftr-332	1311	19	included	include	VERB
ftr-332	1311	20	all	all	DET
ftr-332	1311	21	nine	nine	NUM
ftr-332	1311	22	properties	property	NOUN
ftr-332	1311	23	.	.	PUNCT
ftr-332	1312	1	thus	thus	ADV
ftr-332	1312	2	,	,	PUNCT
ftr-332	1312	3	the	the	DET
ftr-332	1312	4	taxpayer	taxpayer	NOUN
ftr-332	1312	5	was	be	AUX
ftr-332	1312	6	permitted	permit	VERB
ftr-332	1312	7	to	to	PART
ftr-332	1312	8	offset	offset	VERB
ftr-332	1312	9	losses	loss	NOUN
ftr-332	1312	10	from	from	ADP
ftr-332	1312	11	the	the	DET
ftr-332	1312	12	rental	rental	ADJ
ftr-332	1312	13	properties	property	NOUN
ftr-332	1312	14	against	against	ADP
ftr-332	1312	15	the	the	DET
ftr-332	1312	16	capital	capital	NOUN
ftr-332	1312	17	gain	gain	NOUN
ftr-332	1312	18	recognized	recognize	VERB
ftr-332	1312	19	on	on	ADP
ftr-332	1312	20	the	the	DET
ftr-332	1312	21	sale	sale	NOUN
ftr-332	1312	22	of	of	ADP
ftr-332	1312	23	three	three	NUM
ftr-332	1312	24	properties	property	NOUN
ftr-332	1312	25	.	.	PUNCT
ftr-332	1313	1	the	the	DET
ftr-332	1313	2	court	court	NOUN
ftr-332	1313	3	rejected	reject	VERB
ftr-332	1313	4	the	the	DET
ftr-332	1313	5	irs‘s	irs‘s	NOUN
ftr-332	1313	6	argument	argument	NOUN
ftr-332	1313	7	that	that	SCONJ
ftr-332	1313	8	since	since	SCONJ
ftr-332	1313	9	the	the	DET
ftr-332	1313	10	three	three	NUM
ftr-332	1313	11	properties	property	NOUN
ftr-332	1313	12	that	that	PRON
ftr-332	1313	13	produced	produce	VERB
ftr-332	1313	14	short	short	ADJ
ftr-332	1313	15	-	-	PUNCT
ftr-332	1313	16	term	term	NOUN
ftr-332	1313	17	capital	capital	NOUN
ftr-332	1313	18	gain	gain	NOUN
ftr-332	1313	19	were	be	AUX
ftr-332	1313	20	never	never	ADV
ftr-332	1313	21	rented	rent	VERB
ftr-332	1313	22	the	the	DET
ftr-332	1313	23	gain	gain	NOUN
ftr-332	1313	24	could	could	AUX
ftr-332	1313	25	not	not	PART
ftr-332	1313	26	be	be	AUX
ftr-332	1313	27	offset	offset	VERB
ftr-332	1313	28	by	by	ADP
ftr-332	1313	29	the	the	DET
ftr-332	1313	30	losses	loss	NOUN
ftr-332	1313	31	.	.	PUNCT
ftr-332	1314	1	8	8	X
ftr-332	1314	2	.	.	X
ftr-332	1315	1	yeah	yeah	INTJ
ftr-332	1315	2	,	,	PUNCT
ftr-332	1316	1	it	it	PRON
ftr-332	1316	2	’s	’	VERB
ftr-332	1316	3	true	true	ADJ
ftr-332	1316	4	—	—	PUNCT
ftr-332	1316	5	ya	ya	PRON
ftr-332	1316	6	really	really	ADV
ftr-332	1316	7	do	do	AUX
ftr-332	1316	8	got	got	VERB
ftr-332	1316	9	ta	to	PART
ftr-332	1316	10	keep	keep	VERB
ftr-332	1316	11	records	record	NOUN
ftr-332	1316	12	of	of	ADP
ftr-332	1316	13	hours	hour	NOUN
ftr-332	1316	14	worked	work	VERB
ftr-332	1316	15	.	.	PUNCT
ftr-332	1317	1	iverson	iverson	PROPN
ftr-332	1317	2	v.	v.	PROPN
ftr-332	1317	3	commissioner	commissioner	PROPN
ftr-332	1317	4	,	,	PUNCT
ftr-332	1317	5	t.c	t.c	PROPN
ftr-332	1317	6	.	.	PROPN
ftr-332	1317	7	memo	memo	NOUN
ftr-332	1317	8	.	.	PUNCT
ftr-332	1318	1	2012	2012	NUM
ftr-332	1318	2	-	-	SYM
ftr-332	1318	3	19	19	NUM
ftr-332	1318	4	(	(	PUNCT
ftr-332	1318	5	1/18/12	1/18/12	NUM
ftr-332	1318	6	)	)	PUNCT
ftr-332	1318	7	.	.	PUNCT
ftr-332	1319	1	the	the	DET
ftr-332	1319	2	tax	tax	NOUN
ftr-332	1319	3	court	court	NOUN
ftr-332	1319	4	(	(	PUNCT
ftr-332	1319	5	judge	judge	NOUN
ftr-332	1319	6	swift	swift	PROPN
ftr-332	1319	7	)	)	PUNCT
ftr-332	1319	8	held	hold	VERB
ftr-332	1319	9	that	that	SCONJ
ftr-332	1319	10	the	the	DET
ftr-332	1319	11	taxpayer	taxpayer	NOUN
ftr-332	1319	12	failed	fail	VERB
ftr-332	1319	13	to	to	PART
ftr-332	1319	14	prove	prove	VERB
ftr-332	1319	15	he	he	PRON
ftr-332	1319	16	had	have	AUX
ftr-332	1319	17	satisfied	satisfy	VERB
ftr-332	1319	18	the	the	DET
ftr-332	1319	19	500	500	NUM
ftr-332	1319	20	hour	hour	NOUN
ftr-332	1319	21	participation	participation	NOUN
ftr-332	1319	22	test	test	NOUN
ftr-332	1319	23	of	of	ADP
ftr-332	1319	24	reg	reg	NOUN
ftr-332	1319	25	.	.	PUNCT
ftr-332	1320	1	§	§	PROPN
ftr-332	1320	2	1.469	1.469	NUM
ftr-332	1320	3	-	-	NUM
ftr-332	1320	4	5t(a)(1	5t(a)(1	NUM
ftr-332	1320	5	)	)	PUNCT
ftr-332	1320	6	in	in	ADP
ftr-332	1320	7	the	the	DET
ftr-332	1320	8	operation	operation	NOUN
ftr-332	1320	9	of	of	ADP
ftr-332	1320	10	a	a	DET
ftr-332	1320	11	rocky	rocky	ADJ
ftr-332	1320	12	mountain	mountain	NOUN
ftr-332	1320	13	cattle	cattle	NOUN
ftr-332	1320	14	ranch	ranch	NOUN
ftr-332	1320	15	that	that	PRON
ftr-332	1320	16	was	be	AUX
ftr-332	1320	17	principally	principally	ADV
ftr-332	1320	18	run	run	VERB
ftr-332	1320	19	by	by	ADP
ftr-332	1320	20	a	a	DET
ftr-332	1320	21	resident	resident	ADJ
ftr-332	1320	22	manager	manager	NOUN
ftr-332	1320	23	.	.	PUNCT
ftr-332	1321	1	evidence	evidence	NOUN
ftr-332	1321	2	of	of	ADP
ftr-332	1321	3	eleven	eleven	NUM
ftr-332	1321	4	trips	trip	NOUN
ftr-332	1321	5	(	(	PUNCT
ftr-332	1321	6	along	along	ADP
ftr-332	1321	7	with	with	ADP
ftr-332	1321	8	his	his	PRON
ftr-332	1321	9	children	child	NOUN
ftr-332	1321	10	)	)	PUNCT
ftr-332	1321	11	to	to	ADP
ftr-332	1321	12	the	the	DET
ftr-332	1321	13	ranch	ranch	NOUN
ftr-332	1321	14	(	(	PUNCT
ftr-332	1321	15	which	which	PRON
ftr-332	1321	16	had	have	VERB
ftr-332	1321	17	a	a	DET
ftr-332	1321	18	20,000	20,000	NUM
ftr-332	1321	19	square	square	ADJ
ftr-332	1321	20	foot	foot	NOUN
ftr-332	1321	21	lodge	lodge	NOUN
ftr-332	1321	22	)	)	PUNCT
ftr-332	1321	23	in	in	ADP
ftr-332	1321	24	a	a	DET
ftr-332	1321	25	private	private	ADJ
ftr-332	1321	26	plane	plane	NOUN
ftr-332	1321	27	funded	fund	VERB
ftr-332	1321	28	by	by	ADP
ftr-332	1321	29	the	the	DET
ftr-332	1321	30	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1321	31	successful	successful	ADJ
ftr-332	1321	32	medical	medical	ADJ
ftr-332	1321	33	supplies	supply	NOUN
ftr-332	1321	34	business	business	NOUN
ftr-332	1321	35	and	and	CCONJ
ftr-332	1321	36	telephone	telephone	NOUN
ftr-332	1321	37	conversations	conversation	NOUN
ftr-332	1321	38	with	with	ADP
ftr-332	1321	39	the	the	DET
ftr-332	1321	40	ranch	ranch	NOUN
ftr-332	1321	41	manager	manager	NOUN
ftr-332	1321	42	did	do	AUX
ftr-332	1321	43	not	not	PART
ftr-332	1321	44	convince	convince	VERB
ftr-332	1321	45	the	the	DET
ftr-332	1321	46	court	court	NOUN
ftr-332	1321	47	that	that	SCONJ
ftr-332	1321	48	the	the	DET
ftr-332	1321	49	taxpayer	taxpayer	NOUN
ftr-332	1321	50	was	be	AUX
ftr-332	1321	51	a	a	DET
ftr-332	1321	52	material	material	ADJ
ftr-332	1321	53	participant	participant	NOUN
ftr-332	1321	54	.	.	PUNCT
ftr-332	1322	1	in	in	ADP
ftr-332	1322	2	addition	addition	NOUN
ftr-332	1322	3	,	,	PUNCT
ftr-332	1322	4	the	the	DET
ftr-332	1322	5	court	court	NOUN
ftr-332	1322	6	concluded	conclude	VERB
ftr-332	1322	7	that	that	SCONJ
ftr-332	1322	8	much	much	ADJ
ftr-332	1322	9	of	of	ADP
ftr-332	1322	10	the	the	DET
ftr-332	1322	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1322	12	activities	activity	NOUN
ftr-332	1322	13	were	be	AUX
ftr-332	1322	14	in	in	ADP
ftr-332	1322	15	the	the	DET
ftr-332	1322	16	capacity	capacity	NOUN
ftr-332	1322	17	of	of	ADP
ftr-332	1322	18	an	an	DET
ftr-332	1322	19	investor	investor	NOUN
ftr-332	1322	20	,	,	PUNCT
ftr-332	1322	21	which	which	PRON
ftr-332	1322	22	do	do	AUX
ftr-332	1322	23	not	not	PART
ftr-332	1322	24	qualify	qualify	VERB
ftr-332	1322	25	as	as	ADP
ftr-332	1322	26	participation	participation	NOUN
ftr-332	1322	27	under	under	ADP
ftr-332	1322	28	reg	reg	NOUN
ftr-332	1322	29	.	.	PUNCT
ftr-332	1323	1	§	§	PROPN
ftr-332	1323	2	1.469	1.469	NUM
ftr-332	1323	3	-	-	SYM
ftr-332	1323	4	5t(f)(2(ii)(a	5t(f)(2(ii)(a	NUM
ftr-332	1323	5	)	)	PUNCT
ftr-332	1323	6	and	and	CCONJ
ftr-332	1323	7	(	(	PUNCT
ftr-332	1323	8	b	b	NOUN
ftr-332	1323	9	)	)	PUNCT
ftr-332	1323	10	.	.	PUNCT
ftr-332	1324	1	the	the	DET
ftr-332	1324	2	court	court	NOUN
ftr-332	1324	3	did	do	AUX
ftr-332	1324	4	not	not	PART
ftr-332	1324	5	sustain	sustain	VERB
ftr-332	1324	6	accuracy	accuracy	NOUN
ftr-332	1324	7	related	relate	VERB
ftr-332	1324	8	penalties	penalty	NOUN
ftr-332	1324	9	on	on	ADP
ftr-332	1324	10	the	the	DET
ftr-332	1324	11	ground	ground	NOUN
ftr-332	1324	12	that	that	SCONJ
ftr-332	1324	13	the	the	DET
ftr-332	1324	14	taxpayer	taxpayer	NOUN
ftr-332	1324	15	reasonably	reasonably	ADV
ftr-332	1324	16	relied	rely	VERB
ftr-332	1324	17	on	on	ADP
ftr-332	1324	18	his	his	PRON
ftr-332	1324	19	accountant	accountant	NOUN
ftr-332	1324	20	to	to	PART
ftr-332	1324	21	prepare	prepare	VERB
ftr-332	1324	22	the	the	DET
ftr-332	1324	23	returns	return	NOUN
ftr-332	1324	24	.	.	PUNCT
ftr-332	1325	1	9	9	X
ftr-332	1325	2	.	.	X
ftr-332	1325	3	self	self	NOUN
ftr-332	1325	4	-	-	PUNCT
ftr-332	1325	5	rent	rent	NOUN
ftr-332	1325	6	to	to	ADP
ftr-332	1325	7	the	the	DET
ftr-332	1325	8	taxpayer	taxpayer	NOUN
ftr-332	1325	9	’s	’s	PART
ftr-332	1325	10	business	business	NOUN
ftr-332	1325	11	was	be	AUX
ftr-332	1325	12	not	not	PART
ftr-332	1325	13	passive	passive	ADJ
ftr-332	1325	14	income	income	NOUN
ftr-332	1325	15	.	.	PUNCT
ftr-332	1326	1	samarasinghe	samarasinghe	PROPN
ftr-332	1327	1	v.	v.	PRON
ftr-332	1327	2	commissioner	commissioner	PROPN
ftr-332	1327	3	,	,	PUNCT
ftr-332	1327	4	t.c	t.c	PROPN
ftr-332	1327	5	.	.	PROPN
ftr-332	1327	6	memo	memo	NOUN
ftr-332	1327	7	.	.	PUNCT
ftr-332	1328	1	2012	2012	NUM
ftr-332	1328	2	-	-	SYM
ftr-332	1328	3	23	23	NUM
ftr-332	1328	4	(	(	PUNCT
ftr-332	1328	5	1/19/12	1/19/12	NUM
ftr-332	1328	6	)	)	PUNCT
ftr-332	1328	7	.	.	PUNCT
ftr-332	1329	1	applying	apply	VERB
ftr-332	1329	2	reg	reg	NOUN
ftr-332	1329	3	.	.	PUNCT
ftr-332	1330	1	§	§	PROPN
ftr-332	1330	2	1.469	1.469	NUM
ftr-332	1330	3	-	-	NUM
ftr-332	1330	4	2(f)(6	2(f)(6	NUM
ftr-332	1330	5	)	)	PUNCT
ftr-332	1331	1	,	,	PUNCT
ftr-332	1331	2	the	the	DET
ftr-332	1331	3	tax	tax	NOUN
ftr-332	1331	4	court	court	NOUN
ftr-332	1331	5	(	(	PUNCT
ftr-332	1331	6	judge	judge	NOUN
ftr-332	1331	7	marvel	marvel	PROPN
ftr-332	1331	8	)	)	PUNCT
ftr-332	1331	9	held	hold	VERB
ftr-332	1331	10	that	that	DET
ftr-332	1331	11	income	income	NOUN
ftr-332	1331	12	from	from	ADP
ftr-332	1331	13	the	the	DET
ftr-332	1331	14	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1331	15	rental	rental	NOUN
ftr-332	1331	16	of	of	ADP
ftr-332	1331	17	a	a	DET
ftr-332	1331	18	building	building	NOUN
ftr-332	1331	19	owned	own	VERB
ftr-332	1331	20	by	by	ADP
ftr-332	1331	21	the	the	DET
ftr-332	1331	22	taxpayer	taxpayer	NOUN
ftr-332	1331	23	,	,	PUNCT
ftr-332	1331	24	which	which	PRON
ftr-332	1331	25	was	be	AUX
ftr-332	1331	26	used	use	VERB
ftr-332	1331	27	in	in	ADP
ftr-332	1331	28	the	the	DET
ftr-332	1331	29	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1331	30	medical	medical	ADJ
ftr-332	1331	31	practice	practice	NOUN
ftr-332	1331	32	was	be	AUX
ftr-332	1331	33	not	not	PART
ftr-332	1331	34	passive	passive	ADJ
ftr-332	1331	35	activity	activity	NOUN
ftr-332	1331	36	income	income	NOUN
ftr-332	1331	37	that	that	PRON
ftr-332	1331	38	could	could	AUX
ftr-332	1331	39	be	be	AUX
ftr-332	1331	40	offset	offset	VERB
ftr-332	1331	41	with	with	ADP
ftr-332	1331	42	the	the	DET
ftr-332	1331	43	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1331	44	losses	loss	NOUN
ftr-332	1331	45	from	from	ADP
ftr-332	1331	46	passive	passive	ADJ
ftr-332	1331	47	activities	activity	NOUN
ftr-332	1331	48	.	.	PUNCT
ftr-332	1332	1	the	the	DET
ftr-332	1332	2	court	court	NOUN
ftr-332	1332	3	also	also	ADV
ftr-332	1332	4	held	hold	VERB
ftr-332	1332	5	that	that	SCONJ
ftr-332	1332	6	,	,	PUNCT
ftr-332	1332	7	under	under	ADP
ftr-332	1332	8	new	new	PROPN
ftr-332	1332	9	jersey	jersey	PROPN
ftr-332	1332	10	state	state	PROPN
ftr-332	1332	11	law	law	NOUN
ftr-332	1332	12	,	,	PUNCT
ftr-332	1332	13	the	the	DET
ftr-332	1332	14	original	original	ADJ
ftr-332	1332	15	lease	lease	NOUN
ftr-332	1332	16	for	for	ADP
ftr-332	1332	17	the	the	DET
ftr-332	1332	18	medical	medical	ADJ
ftr-332	1332	19	building	building	NOUN
ftr-332	1332	20	entered	enter	VERB
ftr-332	1332	21	into	into	ADP
ftr-332	1332	22	in	in	ADP
ftr-332	1332	23	1980	1980	NUM
ftr-332	1332	24	was	be	AUX
ftr-332	1332	25	not	not	PART
ftr-332	1332	26	subject	subject	ADJ
ftr-332	1332	27	to	to	ADP
ftr-332	1332	28	the	the	DET
ftr-332	1332	29	transitional	transitional	ADJ
ftr-332	1332	30	rule	rule	NOUN
ftr-332	1332	31	of	of	ADP
ftr-332	1332	32	reg	reg	NOUN
ftr-332	1332	33	.	.	PUNCT
ftr-332	1333	1	§	§	PROPN
ftr-332	1333	2	1.469	1.469	NUM
ftr-332	1333	3	-	-	NUM
ftr-332	1333	4	2(f)(6	2(f)(6	NUM
ftr-332	1333	5	)	)	PUNCT
ftr-332	1333	6	,	,	PUNCT
ftr-332	1333	7	which	which	PRON
ftr-332	1333	8	is	be	AUX
ftr-332	1333	9	not	not	PART
ftr-332	1333	10	applicable	applicable	ADJ
ftr-332	1333	11	to	to	ADP
ftr-332	1333	12	binding	bind	VERB
ftr-332	1333	13	contracts	contract	NOUN
ftr-332	1333	14	entered	enter	VERB
ftr-332	1333	15	into	into	ADP
ftr-332	1333	16	before	before	ADP
ftr-332	1333	17	1988	1988	NUM
ftr-332	1333	18	.	.	PUNCT
ftr-332	1334	1	the	the	DET
ftr-332	1334	2	court	court	NOUN
ftr-332	1334	3	determined	determine	VERB
ftr-332	1334	4	that	that	SCONJ
ftr-332	1334	5	the	the	DET
ftr-332	1334	6	original	original	ADJ
ftr-332	1334	7	lease	lease	NOUN
ftr-332	1334	8	had	have	AUX
ftr-332	1334	9	been	be	AUX
ftr-332	1334	10	ignored	ignore	VERB
ftr-332	1334	11	by	by	ADP
ftr-332	1334	12	the	the	DET
ftr-332	1334	13	parties	party	NOUN
ftr-332	1334	14	and	and	CCONJ
ftr-332	1334	15	not	not	PART
ftr-332	1334	16	followed	follow	VERB
ftr-332	1334	17	in	in	ADP
ftr-332	1334	18	the	the	DET
ftr-332	1334	19	2004	2004	NUM
ftr-332	1334	20	through	through	ADP
ftr-332	1334	21	2009	2009	NUM
ftr-332	1334	22	time	time	NOUN
ftr-332	1334	23	period	period	NOUN
ftr-332	1334	24	at	at	ADP
ftr-332	1334	25	issue	issue	NOUN
ftr-332	1334	26	in	in	ADP
ftr-332	1334	27	the	the	DET
ftr-332	1334	28	case	case	NOUN
ftr-332	1334	29	.	.	PUNCT
ftr-332	1335	1	the	the	DET
ftr-332	1335	2	court	court	NOUN
ftr-332	1335	3	refused	refuse	VERB
ftr-332	1335	4	to	to	PART
ftr-332	1335	5	impose	impose	VERB
ftr-332	1335	6	§	§	PROPN
ftr-332	1335	7	6662	6662	NUM
ftr-332	1335	8	penalties	penalty	NOUN
ftr-332	1335	9	because	because	SCONJ
ftr-332	1335	10	it	it	PRON
ftr-332	1335	11	found	find	VERB
ftr-332	1335	12	that	that	SCONJ
ftr-332	1335	13	the	the	DET
ftr-332	1335	14	taxpayers	taxpayer	NOUN
ftr-332	1335	15	reasonably	reasonably	ADV
ftr-332	1335	16	relied	rely	VERB
ftr-332	1335	17	on	on	ADP
ftr-332	1335	18	their	their	PRON
ftr-332	1335	19	tax	tax	NOUN
ftr-332	1335	20	advisor	advisor	NOUN
ftr-332	1335	21	with	with	ADP
ftr-332	1335	22	respect	respect	NOUN
ftr-332	1335	23	to	to	ADP
ftr-332	1335	24	the	the	DET
ftr-332	1335	25	treatment	treatment	NOUN
ftr-332	1335	26	of	of	ADP
ftr-332	1335	27	the	the	DET
ftr-332	1335	28	lease	lease	NOUN
ftr-332	1335	29	payments	payment	NOUN
ftr-332	1335	30	.	.	PUNCT
ftr-332	1336	1	240	240	NUM
ftr-332	1336	2	florida	florida	PROPN
ftr-332	1336	3	tax	tax	NOUN
ftr-332	1336	4	review	review	NOUN
ftr-332	1336	5	[	[	X
ftr-332	1336	6	vol	vol	NOUN
ftr-332	1336	7	.	.	PUNCT
ftr-332	1337	1	12:5	12:5	NUM
ftr-332	1337	2	iii	iii	X
ftr-332	1337	3	.	.	PUNCT
ftr-332	1337	4	investment	investment	NOUN
ftr-332	1337	5	gain	gain	NOUN
ftr-332	1337	6	and	and	CCONJ
ftr-332	1337	7	income	income	NOUN
ftr-332	1337	8	a.	a.	NOUN
ftr-332	1337	9	gains	gain	NOUN
ftr-332	1337	10	and	and	CCONJ
ftr-332	1337	11	losses	loss	NOUN
ftr-332	1337	12	1	1	NUM
ftr-332	1337	13	.	.	PUNCT
ftr-332	1338	1	the	the	DET
ftr-332	1338	2	irs	irs	PROPN
ftr-332	1338	3	begins	begin	VERB
ftr-332	1338	4	to	to	PART
ftr-332	1338	5	gear	gear	VERB
ftr-332	1338	6	up	up	ADP
ftr-332	1338	7	on	on	ADP
ftr-332	1338	8	basis	basis	NOUN
ftr-332	1338	9	reporting	reporting	NOUN
ftr-332	1338	10	.	.	PUNCT
ftr-332	1339	1	reg-101896	reg-101896	NOUN
ftr-332	1339	2	-	-	PUNCT
ftr-332	1339	3	09	09	NUM
ftr-332	1339	4	,	,	PUNCT
ftr-332	1339	5	basis	basis	NOUN
ftr-332	1339	6	reporting	reporting	NOUN
ftr-332	1339	7	by	by	ADP
ftr-332	1339	8	securities	security	NOUN
ftr-332	1339	9	brokers	broker	NOUN
ftr-332	1339	10	and	and	CCONJ
ftr-332	1339	11	basis	basis	NOUN
ftr-332	1339	12	determination	determination	NOUN
ftr-332	1339	13	for	for	ADP
ftr-332	1339	14	stock	stock	NOUN
ftr-332	1339	15	,	,	PUNCT
ftr-332	1339	16	74	74	NUM
ftr-332	1339	17	f.r	f.r	NOUN
ftr-332	1339	18	.	.	PROPN
ftr-332	1340	1	67010	67010	NUM
ftr-332	1340	2	(	(	PUNCT
ftr-332	1340	3	12/17/09	12/17/09	NUM
ftr-332	1340	4	)	)	PUNCT
ftr-332	1340	5	.	.	PUNCT
ftr-332	1341	1	these	these	DET
ftr-332	1341	2	proposed	propose	VERB
ftr-332	1341	3	regulations	regulation	NOUN
ftr-332	1341	4	relate	relate	VERB
ftr-332	1341	5	to	to	ADP
ftr-332	1341	6	reporting	report	VERB
ftr-332	1341	7	sales	sale	NOUN
ftr-332	1341	8	of	of	ADP
ftr-332	1341	9	securities	security	NOUN
ftr-332	1341	10	by	by	ADP
ftr-332	1341	11	brokers	broker	NOUN
ftr-332	1341	12	(	(	PUNCT
ftr-332	1341	13	prop	prop	NOUN
ftr-332	1341	14	.	.	PUNCT
ftr-332	1342	1	reg	reg	NOUN
ftr-332	1342	2	.	.	PUNCT
ftr-332	1343	1	§	§	PROPN
ftr-332	1343	2	1.6045	1.6045	NUM
ftr-332	1343	3	-	-	SYM
ftr-332	1343	4	1	1	NUM
ftr-332	1343	5	)	)	PUNCT
ftr-332	1343	6	and	and	CCONJ
ftr-332	1343	7	determining	determine	VERB
ftr-332	1343	8	the	the	DET
ftr-332	1343	9	basis	basis	NOUN
ftr-332	1343	10	of	of	ADP
ftr-332	1343	11	securities	security	NOUN
ftr-332	1343	12	(	(	PUNCT
ftr-332	1343	13	prop	prop	NOUN
ftr-332	1343	14	.	.	PUNCT
ftr-332	1344	1	reg	reg	NOUN
ftr-332	1344	2	.	.	PUNCT
ftr-332	1345	1	§	§	PROPN
ftr-332	1345	2	1.1012	1.1012	NUM
ftr-332	1345	3	-	-	SYM
ftr-332	1345	4	1	1	NUM
ftr-332	1345	5	)	)	PUNCT
ftr-332	1345	6	.	.	PUNCT
ftr-332	1346	1	the	the	DET
ftr-332	1346	2	proposed	propose	VERB
ftr-332	1346	3	regulations	regulation	NOUN
ftr-332	1346	4	reflect	reflect	VERB
ftr-332	1346	5	changes	change	NOUN
ftr-332	1346	6	in	in	ADP
ftr-332	1346	7	the	the	DET
ftr-332	1346	8	law	law	NOUN
ftr-332	1346	9	made	make	VERB
ftr-332	1346	10	by	by	ADP
ftr-332	1346	11	the	the	DET
ftr-332	1346	12	energy	energy	NOUN
ftr-332	1346	13	improvement	improvement	NOUN
ftr-332	1346	14	and	and	CCONJ
ftr-332	1346	15	extension	extension	NOUN
ftr-332	1346	16	act	act	NOUN
ftr-332	1346	17	of	of	ADP
ftr-332	1346	18	2008	2008	NUM
ftr-332	1346	19	that	that	PRON
ftr-332	1346	20	require	require	VERB
ftr-332	1346	21	brokers	broker	NOUN
ftr-332	1346	22	when	when	SCONJ
ftr-332	1346	23	reporting	report	VERB
ftr-332	1346	24	the	the	DET
ftr-332	1346	25	sale	sale	NOUN
ftr-332	1346	26	of	of	ADP
ftr-332	1346	27	securities	security	NOUN
ftr-332	1346	28	to	to	ADP
ftr-332	1346	29	the	the	DET
ftr-332	1346	30	irs	irs	PROPN
ftr-332	1346	31	to	to	PART
ftr-332	1346	32	include	include	VERB
ftr-332	1346	33	the	the	DET
ftr-332	1346	34	customer‘s	customer‘	NOUN
ftr-332	1346	35	adjusted	adjust	VERB
ftr-332	1346	36	basis	basis	NOUN
ftr-332	1346	37	in	in	ADP
ftr-332	1346	38	the	the	DET
ftr-332	1346	39	sold	sell	VERB
ftr-332	1346	40	securities	security	NOUN
ftr-332	1346	41	and	and	CCONJ
ftr-332	1346	42	to	to	PART
ftr-332	1346	43	classify	classify	VERB
ftr-332	1346	44	any	any	DET
ftr-332	1346	45	gain	gain	NOUN
ftr-332	1346	46	or	or	CCONJ
ftr-332	1346	47	loss	loss	NOUN
ftr-332	1346	48	as	as	ADP
ftr-332	1346	49	long	long	ADJ
ftr-332	1346	50	-	-	PUNCT
ftr-332	1346	51	term	term	NOUN
ftr-332	1346	52	or	or	CCONJ
ftr-332	1346	53	short	short	ADJ
ftr-332	1346	54	-	-	PUNCT
ftr-332	1346	55	term	term	NOUN
ftr-332	1346	56	.	.	PUNCT
ftr-332	1347	1	the	the	DET
ftr-332	1347	2	proposed	propose	VERB
ftr-332	1347	3	regulations	regulation	NOUN
ftr-332	1347	4	under	under	ADP
ftr-332	1347	5	§	§	PROPN
ftr-332	1347	6	1012	1012	NUM
ftr-332	1347	7	alter	alter	NOUN
ftr-332	1347	8	how	how	SCONJ
ftr-332	1347	9	taxpayers	taxpayer	NOUN
ftr-332	1347	10	compute	compute	VERB
ftr-332	1347	11	basis	basis	NOUN
ftr-332	1347	12	when	when	SCONJ
ftr-332	1347	13	averaging	average	VERB
ftr-332	1347	14	the	the	DET
ftr-332	1347	15	basis	basis	NOUN
ftr-332	1347	16	of	of	ADP
ftr-332	1347	17	shares	share	NOUN
ftr-332	1347	18	acquired	acquire	VERB
ftr-332	1347	19	at	at	ADP
ftr-332	1347	20	different	different	ADJ
ftr-332	1347	21	prices	price	NOUN
ftr-332	1347	22	and	and	CCONJ
ftr-332	1347	23	expand	expand	VERB
ftr-332	1347	24	the	the	DET
ftr-332	1347	25	ability	ability	NOUN
ftr-332	1347	26	of	of	ADP
ftr-332	1347	27	taxpayers	taxpayer	NOUN
ftr-332	1347	28	to	to	PART
ftr-332	1347	29	compute	compute	VERB
ftr-332	1347	30	basis	basis	NOUN
ftr-332	1347	31	by	by	ADP
ftr-332	1347	32	averaging	average	VERB
ftr-332	1347	33	with	with	ADP
ftr-332	1347	34	respect	respect	NOUN
ftr-332	1347	35	to	to	ADP
ftr-332	1347	36	ric	ric	PROPN
ftr-332	1347	37	shares	share	NOUN
ftr-332	1347	38	and	and	CCONJ
ftr-332	1347	39	shares	share	NOUN
ftr-332	1347	40	specifically	specifically	ADV
ftr-332	1347	41	held	hold	VERB
ftr-332	1347	42	in	in	ADP
ftr-332	1347	43	a	a	DET
ftr-332	1347	44	dividend	dividend	NOUN
ftr-332	1347	45	reinvestment	reinvestment	NOUN
ftr-332	1347	46	plan	plan	NOUN
ftr-332	1347	47	.	.	PUNCT
ftr-332	1348	1	brokers	broker	NOUN
ftr-332	1348	2	must	must	AUX
ftr-332	1348	3	furnish	furnish	VERB
ftr-332	1348	4	information	information	NOUN
ftr-332	1348	5	statements	statement	NOUN
ftr-332	1348	6	to	to	ADP
ftr-332	1348	7	customers	customer	NOUN
ftr-332	1348	8	by	by	ADP
ftr-332	1348	9	february	february	PROPN
ftr-332	1348	10	15th	15th	NOUN
ftr-332	1348	11	.	.	PUNCT
ftr-332	1349	1	the	the	DET
ftr-332	1349	2	proposed	propose	VERB
ftr-332	1349	3	regulations	regulation	NOUN
ftr-332	1349	4	provide	provide	VERB
ftr-332	1349	5	for	for	ADP
ftr-332	1349	6	the	the	DET
ftr-332	1349	7	implementation	implementation	NOUN
ftr-332	1349	8	of	of	ADP
ftr-332	1349	9	new	new	ADJ
ftr-332	1349	10	reporting	reporting	NOUN
ftr-332	1349	11	requirements	requirement	NOUN
ftr-332	1349	12	imposed	impose	VERB
ftr-332	1349	13	upon	upon	SCONJ
ftr-332	1349	14	persons	person	NOUN
ftr-332	1349	15	that	that	PRON
ftr-332	1349	16	transfer	transfer	VERB
ftr-332	1349	17	custody	custody	NOUN
ftr-332	1349	18	of	of	ADP
ftr-332	1349	19	stock	stock	NOUN
ftr-332	1349	20	and	and	CCONJ
ftr-332	1349	21	upon	upon	SCONJ
ftr-332	1349	22	issuers	issuer	NOUN
ftr-332	1349	23	of	of	ADP
ftr-332	1349	24	stock	stock	NOUN
ftr-332	1349	25	regarding	regard	VERB
ftr-332	1349	26	organizational	organizational	ADJ
ftr-332	1349	27	actions	action	NOUN
ftr-332	1349	28	that	that	PRON
ftr-332	1349	29	affect	affect	VERB
ftr-332	1349	30	the	the	DET
ftr-332	1349	31	basis	basis	NOUN
ftr-332	1349	32	of	of	ADP
ftr-332	1349	33	the	the	DET
ftr-332	1349	34	issued	issue	VERB
ftr-332	1349	35	stock	stock	NOUN
ftr-332	1349	36	.	.	PUNCT
ftr-332	1350	1	it	it	PRON
ftr-332	1350	2	also	also	ADV
ftr-332	1350	3	contains	contain	VERB
ftr-332	1350	4	proposed	propose	VERB
ftr-332	1350	5	regulations	regulation	NOUN
ftr-332	1350	6	reflecting	reflect	VERB
ftr-332	1350	7	changes	change	NOUN
ftr-332	1350	8	in	in	ADP
ftr-332	1350	9	the	the	DET
ftr-332	1350	10	law	law	NOUN
ftr-332	1350	11	that	that	PRON
ftr-332	1350	12	alter	alter	VERB
ftr-332	1350	13	how	how	SCONJ
ftr-332	1350	14	brokers	broker	NOUN
ftr-332	1350	15	report	report	VERB
ftr-332	1350	16	short	short	ADJ
ftr-332	1350	17	sales	sale	NOUN
ftr-332	1350	18	of	of	ADP
ftr-332	1350	19	securities	security	NOUN
ftr-332	1350	20	.	.	PUNCT
ftr-332	1351	1	a.	a.	NOUN
ftr-332	1351	2	final	final	ADJ
ftr-332	1351	3	regulations	regulation	NOUN
ftr-332	1351	4	on	on	ADP
ftr-332	1351	5	basis	basis	NOUN
ftr-332	1351	6	reporting	reporting	NOUN
ftr-332	1351	7	and	and	CCONJ
ftr-332	1351	8	basis	basis	NOUN
ftr-332	1351	9	determination	determination	NOUN
ftr-332	1351	10	.	.	PUNCT
ftr-332	1352	1	t.d	t.d	AUX
ftr-332	1352	2	.	.	PROPN
ftr-332	1352	3	9504	9504	NUM
ftr-332	1352	4	,	,	PUNCT
ftr-332	1352	5	basis	basis	NOUN
ftr-332	1352	6	reporting	reporting	NOUN
ftr-332	1352	7	by	by	ADP
ftr-332	1352	8	securities	security	NOUN
ftr-332	1352	9	brokers	broker	NOUN
ftr-332	1352	10	and	and	CCONJ
ftr-332	1352	11	basis	basis	NOUN
ftr-332	1352	12	determination	determination	NOUN
ftr-332	1352	13	for	for	ADP
ftr-332	1352	14	stock	stock	NOUN
ftr-332	1352	15	,	,	PUNCT
ftr-332	1352	16	2010	2010	NUM
ftr-332	1352	17	-	-	SYM
ftr-332	1352	18	47	47	NUM
ftr-332	1352	19	i.r.b	i.r.b	NOUN
ftr-332	1352	20	.	.	PUNCT
ftr-332	1353	1	670	670	NUM
ftr-332	1353	2	(	(	PUNCT
ftr-332	1353	3	11/22/10	11/22/10	NUM
ftr-332	1353	4	)	)	PUNCT
ftr-332	1353	5	.	.	PUNCT
ftr-332	1354	1	these	these	DET
ftr-332	1354	2	regulations	regulation	NOUN
ftr-332	1354	3	adopt	adopt	VERB
ftr-332	1354	4	,	,	PUNCT
ftr-332	1354	5	with	with	ADP
ftr-332	1354	6	only	only	ADJ
ftr-332	1354	7	minor	minor	ADJ
ftr-332	1354	8	changes	change	NOUN
ftr-332	1354	9	,	,	PUNCT
ftr-332	1354	10	the	the	DET
ftr-332	1354	11	regulations	regulation	NOUN
ftr-332	1354	12	proposed	propose	VERB
ftr-332	1354	13	in	in	ADP
ftr-332	1354	14	december	december	PROPN
ftr-332	1354	15	2009	2009	NUM
ftr-332	1354	16	.	.	PUNCT
ftr-332	1355	1	they	they	PRON
ftr-332	1355	2	permit	permit	VERB
ftr-332	1355	3	the	the	DET
ftr-332	1355	4	use	use	NOUN
ftr-332	1355	5	of	of	ADP
ftr-332	1355	6	the	the	DET
ftr-332	1355	7	average	average	ADJ
ftr-332	1355	8	basis	basis	NOUN
ftr-332	1355	9	method	method	NOUN
ftr-332	1355	10	by	by	ADP
ftr-332	1355	11	regulated	regulated	ADJ
ftr-332	1355	12	investment	investment	NOUN
ftr-332	1355	13	companies	company	NOUN
ftr-332	1355	14	and	and	CCONJ
ftr-332	1355	15	dividend	dividend	NOUN
ftr-332	1355	16	reinvestment	reinvestment	NOUN
ftr-332	1355	17	plans	plan	NOUN
ftr-332	1355	18	.	.	PUNCT
ftr-332	1356	1	brokers	broker	NOUN
ftr-332	1356	2	must	must	AUX
ftr-332	1356	3	use	use	VERB
ftr-332	1356	4	either	either	CCONJ
ftr-332	1356	5	the	the	DET
ftr-332	1356	6	specific	specific	ADJ
ftr-332	1356	7	identification	identification	NOUN
ftr-332	1356	8	method	method	NOUN
ftr-332	1356	9	or	or	CCONJ
ftr-332	1356	10	the	the	DET
ftr-332	1356	11	fifo	fifo	ADJ
ftr-332	1356	12	method	method	NOUN
ftr-332	1356	13	for	for	ADP
ftr-332	1356	14	securities	security	NOUN
ftr-332	1356	15	sold	sell	VERB
ftr-332	1356	16	from	from	ADP
ftr-332	1356	17	any	any	DET
ftr-332	1356	18	particular	particular	ADJ
ftr-332	1356	19	account	account	NOUN
ftr-332	1356	20	.	.	PUNCT
ftr-332	1357	1			PUNCT
ftr-332	1357	2	to	to	PART
ftr-332	1357	3	minimize	minimize	VERB
ftr-332	1357	4	the	the	DET
ftr-332	1357	5	possibility	possibility	NOUN
ftr-332	1357	6	of	of	ADP
ftr-332	1357	7	identification	identification	NOUN
ftr-332	1357	8	foot	foot	NOUN
ftr-332	1357	9	-	-	PUNCT
ftr-332	1357	10	faults	fault	NOUN
ftr-332	1357	11	,	,	PUNCT
ftr-332	1357	12	the	the	DET
ftr-332	1357	13	creation	creation	NOUN
ftr-332	1357	14	of	of	ADP
ftr-332	1357	15	different	different	ADJ
ftr-332	1357	16	accounts	account	NOUN
ftr-332	1357	17	to	to	PART
ftr-332	1357	18	hold	hold	VERB
ftr-332	1357	19	securities	security	NOUN
ftr-332	1357	20	acquired	acquire	VERB
ftr-332	1357	21	at	at	ADP
ftr-332	1357	22	different	different	ADJ
ftr-332	1357	23	times	time	NOUN
ftr-332	1357	24	is	be	AUX
ftr-332	1357	25	recommended	recommend	VERB
ftr-332	1357	26	.	.	PUNCT
ftr-332	1358	1			PUNCT
ftr-332	1359	1	the	the	DET
ftr-332	1359	2	final	final	ADJ
ftr-332	1359	3	regulations	regulation	NOUN
ftr-332	1359	4	also	also	ADV
ftr-332	1359	5	permit	permit	VERB
ftr-332	1359	6	election	election	NOUN
ftr-332	1359	7	of	of	ADP
ftr-332	1359	8	the	the	DET
ftr-332	1359	9	fido	fido	NOUN
ftr-332	1359	10	method	method	NOUN
ftr-332	1359	11	if	if	SCONJ
ftr-332	1359	12	the	the	DET
ftr-332	1359	13	securities	security	NOUN
ftr-332	1359	14	in	in	ADP
ftr-332	1359	15	any	any	DET
ftr-332	1359	16	account	account	NOUN
ftr-332	1359	17	consist	consist	VERB
ftr-332	1359	18	predominantly	predominantly	ADV
ftr-332	1359	19	of	of	ADP
ftr-332	1359	20	dogs	dog	NOUN
ftr-332	1359	21	.	.	PUNCT
ftr-332	1360	1	b.	b.	PROPN
ftr-332	1360	2	interim	interim	PROPN
ftr-332	1360	3	guidance	guidance	NOUN
ftr-332	1360	4	.	.	PUNCT
ftr-332	1361	1	notice	notice	VERB
ftr-332	1361	2	2011	2011	NUM
ftr-332	1361	3	-	-	SYM
ftr-332	1361	4	56	56	NUM
ftr-332	1361	5	,	,	PUNCT
ftr-332	1361	6	201129	201129	NUM
ftr-332	1361	7	i.r.b	i.r.b	NOUN
ftr-332	1361	8	.	.	PUNCT
ftr-332	1362	1	54	54	NUM
ftr-332	1362	2	(	(	PUNCT
ftr-332	1362	3	6/22/11	6/22/11	NUM
ftr-332	1362	4	)	)	PUNCT
ftr-332	1362	5	.	.	PUNCT
ftr-332	1363	1	this	this	DET
ftr-332	1363	2	notice	notice	NOUN
ftr-332	1363	3	provides	provide	VERB
ftr-332	1363	4	interim	interim	ADJ
ftr-332	1363	5	guidance	guidance	NOUN
ftr-332	1363	6	under	under	ADP
ftr-332	1363	7	§	§	PROPN
ftr-332	1363	8	1012	1012	NUM
ftr-332	1363	9	on	on	ADP
ftr-332	1363	10	issues	issue	NOUN
ftr-332	1363	11	relating	relate	VERB
ftr-332	1363	12	to	to	ADP
ftr-332	1363	13	the	the	DET
ftr-332	1363	14	basis	basis	NOUN
ftr-332	1363	15	of	of	ADP
ftr-332	1363	16	stock	stock	NOUN
ftr-332	1363	17	pending	pende	VERB
ftr-332	1363	18	the	the	DET
ftr-332	1363	19	anticipated	anticipate	VERB
ftr-332	1363	20	publication	publication	NOUN
ftr-332	1363	21	of	of	ADP
ftr-332	1363	22	superseding	supersede	VERB
ftr-332	1363	23	regulations	regulation	NOUN
ftr-332	1363	24	.	.	PUNCT
ftr-332	1364	1	these	these	DET
ftr-332	1364	2	regulations	regulation	NOUN
ftr-332	1364	3	will	will	AUX
ftr-332	1364	4	provide	provide	VERB
ftr-332	1364	5	that	that	SCONJ
ftr-332	1364	6	a	a	DET
ftr-332	1364	7	taxpayer	taxpayer	NOUN
ftr-332	1364	8	may	may	AUX
ftr-332	1364	9	revoke	revoke	VERB
ftr-332	1364	10	the	the	DET
ftr-332	1364	11	broker‘s	broker‘s	ADJ
ftr-332	1364	12	average	average	ADJ
ftr-332	1364	13	cost	cost	NOUN
ftr-332	1364	14	method	method	NOUN
ftr-332	1364	15	for	for	ADP
ftr-332	1364	16	ric	ric	PROPN
ftr-332	1364	17	or	or	CCONJ
ftr-332	1364	18	drp	drp	NOUN
ftr-332	1364	19	stock	stock	NOUN
ftr-332	1364	20	by	by	ADP
ftr-332	1364	21	notifying	notify	VERB
ftr-332	1364	22	2012	2012	NUM
ftr-332	1364	23	]	]	PUNCT
ftr-332	1364	24	recent	recent	ADJ
ftr-332	1364	25	developments	development	NOUN
ftr-332	1364	26	in	in	ADP
ftr-332	1364	27	federal	federal	ADJ
ftr-332	1364	28	income	income	NOUN
ftr-332	1364	29	taxation	taxation	NOUN
ftr-332	1364	30	241	241	NUM
ftr-332	1364	31	the	the	DET
ftr-332	1364	32	broker	broker	NOUN
ftr-332	1364	33	to	to	PART
ftr-332	1364	34	change	change	VERB
ftr-332	1364	35	to	to	ADP
ftr-332	1364	36	the	the	DET
ftr-332	1364	37	cost	cost	NOUN
ftr-332	1364	38	basis	basis	NOUN
ftr-332	1364	39	method	method	NOUN
ftr-332	1364	40	before	before	ADP
ftr-332	1364	41	the	the	DET
ftr-332	1364	42	earlier	early	ADJ
ftr-332	1364	43	of	of	ADP
ftr-332	1364	44	one	one	NUM
ftr-332	1364	45	year	year	NOUN
ftr-332	1364	46	or	or	CCONJ
ftr-332	1364	47	the	the	DET
ftr-332	1364	48	first	first	ADJ
ftr-332	1364	49	disposition	disposition	NOUN
ftr-332	1364	50	of	of	ADP
ftr-332	1364	51	stock	stock	NOUN
ftr-332	1364	52	.	.	PUNCT
ftr-332	1365	1	different	different	ADJ
ftr-332	1365	2	methods	method	NOUN
ftr-332	1365	3	may	may	AUX
ftr-332	1365	4	be	be	AUX
ftr-332	1365	5	used	use	VERB
ftr-332	1365	6	on	on	ADP
ftr-332	1365	7	an	an	DET
ftr-332	1365	8	accountby	accountby	NOUN
ftr-332	1365	9	-	-	PUNCT
ftr-332	1365	10	account	account	NOUN
ftr-332	1365	11	basis	basis	NOUN
ftr-332	1365	12	.	.	PUNCT
ftr-332	1366	1	2	2	X
ftr-332	1366	2	.	.	X
ftr-332	1366	3	when	when	SCONJ
ftr-332	1366	4	does	do	AUX
ftr-332	1366	5	a	a	DET
ftr-332	1366	6	debt	debt	NOUN
ftr-332	1366	7	instrument	instrument	NOUN
ftr-332	1366	8	that	that	PRON
ftr-332	1366	9	has	have	AUX
ftr-332	1366	10	in	in	ADP
ftr-332	1366	11	effect	effect	NOUN
ftr-332	1366	12	become	become	VERB
ftr-332	1366	13	a	a	DET
ftr-332	1366	14	proprietary	proprietary	ADJ
ftr-332	1366	15	interest	interest	NOUN
ftr-332	1366	16	because	because	SCONJ
ftr-332	1366	17	the	the	DET
ftr-332	1366	18	debtor	debtor	NOUN
ftr-332	1366	19	is	be	AUX
ftr-332	1366	20	insolvent	insolvent	ADJ
ftr-332	1366	21	remain	remain	VERB
ftr-332	1366	22	a	a	DET
ftr-332	1366	23	debt	debt	NOUN
ftr-332	1366	24	instrument	instrument	NOUN
ftr-332	1366	25	?	?	PUNCT
ftr-332	1367	1	reg–106750–10	reg–106750–10	NOUN
ftr-332	1367	2	,	,	PUNCT
ftr-332	1367	3	modifications	modification	NOUN
ftr-332	1367	4	of	of	ADP
ftr-332	1367	5	debt	debt	NOUN
ftr-332	1367	6	instruments	instrument	NOUN
ftr-332	1367	7	,	,	PUNCT
ftr-332	1367	8	75	75	NUM
ftr-332	1367	9	f.r	f.r	NOUN
ftr-332	1367	10	.	.	PROPN
ftr-332	1367	11	31736	31736	NUM
ftr-332	1367	12	(	(	PUNCT
ftr-332	1367	13	6/4/10	6/4/10	NUM
ftr-332	1367	14	)	)	PUNCT
ftr-332	1367	15	.	.	PUNCT
ftr-332	1368	1	the	the	DET
ftr-332	1368	2	treasury	treasury	PROPN
ftr-332	1368	3	department	department	PROPN
ftr-332	1368	4	has	have	AUX
ftr-332	1368	5	proposed	propose	VERB
ftr-332	1368	6	amendments	amendment	NOUN
ftr-332	1368	7	to	to	ADP
ftr-332	1368	8	reg	reg	NOUN
ftr-332	1368	9	.	.	PUNCT
ftr-332	1369	1	§	§	PROPN
ftr-332	1369	2	1.1001	1.1001	NUM
ftr-332	1369	3	-	-	SYM
ftr-332	1369	4	3	3	NUM
ftr-332	1369	5	,	,	PUNCT
ftr-332	1369	6	which	which	PRON
ftr-332	1369	7	deals	deal	VERB
ftr-332	1369	8	with	with	ADP
ftr-332	1369	9	when	when	SCONJ
ftr-332	1369	10	a	a	DET
ftr-332	1369	11	modification	modification	NOUN
ftr-332	1369	12	of	of	ADP
ftr-332	1369	13	a	a	DET
ftr-332	1369	14	debt	debt	NOUN
ftr-332	1369	15	instrument	instrument	NOUN
ftr-332	1369	16	results	result	NOUN
ftr-332	1369	17	in	in	ADP
ftr-332	1369	18	an	an	DET
ftr-332	1369	19	exchange	exchange	NOUN
ftr-332	1369	20	for	for	ADP
ftr-332	1369	21	purposes	purpose	NOUN
ftr-332	1369	22	of	of	ADP
ftr-332	1369	23	§	§	PROPN
ftr-332	1369	24	1001	1001	NUM
ftr-332	1369	25	(	(	PUNCT
ftr-332	1369	26	gain	gain	NOUN
ftr-332	1369	27	or	or	CCONJ
ftr-332	1369	28	loss	loss	NOUN
ftr-332	1369	29	realization	realization	NOUN
ftr-332	1369	30	by	by	ADP
ftr-332	1369	31	creditor	creditor	NOUN
ftr-332	1369	32	)	)	PUNCT
ftr-332	1369	33	and	and	CCONJ
ftr-332	1369	34	§	§	PROPN
ftr-332	1369	35	61(a)(12	61(a)(12	NUM
ftr-332	1369	36	)	)	PUNCT
ftr-332	1369	37	(	(	PUNCT
ftr-332	1369	38	realization	realization	NOUN
ftr-332	1369	39	of	of	ADP
ftr-332	1369	40	cod	cod	NOUN
ftr-332	1369	41	income	income	NOUN
ftr-332	1369	42	by	by	ADP
ftr-332	1369	43	debtor	debtor	NOUN
ftr-332	1369	44	)	)	PUNCT
ftr-332	1369	45	.	.	PUNCT
ftr-332	1370	1	under	under	ADP
ftr-332	1370	2	reg	reg	NOUN
ftr-332	1370	3	.	.	PUNCT
ftr-332	1371	1	§	§	PROPN
ftr-332	1371	2	1.1001	1.1001	NUM
ftr-332	1371	3	-	-	SYM
ftr-332	1371	4	3(e)(5	3(e)(5	NUM
ftr-332	1371	5	)	)	PUNCT
ftr-332	1371	6	,	,	PUNCT
ftr-332	1371	7	a	a	DET
ftr-332	1371	8	modification	modification	NOUN
ftr-332	1371	9	of	of	ADP
ftr-332	1371	10	a	a	DET
ftr-332	1371	11	debt	debt	NOUN
ftr-332	1371	12	instrument	instrument	NOUN
ftr-332	1371	13	that	that	PRON
ftr-332	1371	14	results	result	VERB
ftr-332	1371	15	in	in	ADP
ftr-332	1371	16	an	an	DET
ftr-332	1371	17	instrument	instrument	NOUN
ftr-332	1371	18	or	or	CCONJ
ftr-332	1371	19	property	property	NOUN
ftr-332	1371	20	right	right	NOUN
ftr-332	1371	21	that	that	PRON
ftr-332	1371	22	is	be	AUX
ftr-332	1371	23	not	not	PART
ftr-332	1371	24	debt	debt	NOUN
ftr-332	1371	25	for	for	ADP
ftr-332	1371	26	tax	tax	NOUN
ftr-332	1371	27	purposes	purpose	NOUN
ftr-332	1371	28	is	be	AUX
ftr-332	1371	29	a	a	DET
ftr-332	1371	30	significant	significant	ADJ
ftr-332	1371	31	modification	modification	NOUN
ftr-332	1371	32	.	.	PUNCT
ftr-332	1372	1	an	an	DET
ftr-332	1372	2	analysis	analysis	NOUN
ftr-332	1372	3	of	of	ADP
ftr-332	1372	4	all	all	PRON
ftr-332	1372	5	of	of	ADP
ftr-332	1372	6	the	the	DET
ftr-332	1372	7	factors	factor	NOUN
ftr-332	1372	8	relevant	relevant	ADJ
ftr-332	1372	9	to	to	ADP
ftr-332	1372	10	a	a	DET
ftr-332	1372	11	debt	debt	NOUN
ftr-332	1372	12	determination	determination	NOUN
ftr-332	1372	13	of	of	ADP
ftr-332	1372	14	the	the	DET
ftr-332	1372	15	modified	modify	VERB
ftr-332	1372	16	instrument	instrument	NOUN
ftr-332	1372	17	at	at	ADP
ftr-332	1372	18	the	the	DET
ftr-332	1372	19	time	time	NOUN
ftr-332	1372	20	of	of	ADP
ftr-332	1372	21	an	an	DET
ftr-332	1372	22	alteration	alteration	NOUN
ftr-332	1372	23	or	or	CCONJ
ftr-332	1372	24	modification	modification	NOUN
ftr-332	1372	25	is	be	AUX
ftr-332	1372	26	required	require	VERB
ftr-332	1372	27	.	.	PUNCT
ftr-332	1373	1	however	however	ADV
ftr-332	1373	2	,	,	PUNCT
ftr-332	1373	3	prop	prop	NOUN
ftr-332	1373	4	.	.	PUNCT
ftr-332	1374	1	reg	reg	PROPN
ftr-332	1374	2	.	.	PUNCT
ftr-332	1375	1	§	§	PROPN
ftr-332	1375	2	1.1001	1.1001	NUM
ftr-332	1375	3	-	-	SYM
ftr-332	1375	4	3(f)(7	3(f)(7	NUM
ftr-332	1375	5	)	)	PUNCT
ftr-332	1375	6	would	would	AUX
ftr-332	1375	7	clarify	clarify	VERB
ftr-332	1375	8	that	that	SCONJ
ftr-332	1375	9	any	any	DET
ftr-332	1375	10	deterioration	deterioration	NOUN
ftr-332	1375	11	in	in	ADP
ftr-332	1375	12	the	the	DET
ftr-332	1375	13	financial	financial	ADJ
ftr-332	1375	14	condition	condition	NOUN
ftr-332	1375	15	of	of	ADP
ftr-332	1375	16	the	the	DET
ftr-332	1375	17	issuer	issuer	NOUN
ftr-332	1375	18	between	between	ADP
ftr-332	1375	19	the	the	DET
ftr-332	1375	20	date	date	NOUN
ftr-332	1375	21	the	the	DET
ftr-332	1375	22	debt	debt	NOUN
ftr-332	1375	23	instrument	instrument	NOUN
ftr-332	1375	24	was	be	AUX
ftr-332	1375	25	issued	issue	VERB
ftr-332	1375	26	and	and	CCONJ
ftr-332	1375	27	the	the	DET
ftr-332	1375	28	date	date	NOUN
ftr-332	1375	29	it	it	PRON
ftr-332	1375	30	was	be	AUX
ftr-332	1375	31	altered	alter	VERB
ftr-332	1375	32	or	or	CCONJ
ftr-332	1375	33	modified	modify	VERB
ftr-332	1375	34	,	,	PUNCT
ftr-332	1375	35	insofar	insofar	ADV
ftr-332	1375	36	as	as	SCONJ
ftr-332	1375	37	it	it	PRON
ftr-332	1375	38	relates	relate	VERB
ftr-332	1375	39	to	to	ADP
ftr-332	1375	40	the	the	DET
ftr-332	1375	41	issuer‘s	issuer‘s	ADJ
ftr-332	1375	42	ability	ability	NOUN
ftr-332	1375	43	to	to	PART
ftr-332	1375	44	repay	repay	VERB
ftr-332	1375	45	the	the	DET
ftr-332	1375	46	debt	debt	NOUN
ftr-332	1375	47	instrument	instrument	NOUN
ftr-332	1375	48	,	,	PUNCT
ftr-332	1375	49	will	will	AUX
ftr-332	1375	50	not	not	PART
ftr-332	1375	51	be	be	AUX
ftr-332	1375	52	taken	take	VERB
ftr-332	1375	53	into	into	ADP
ftr-332	1375	54	account	account	NOUN
ftr-332	1375	55	in	in	ADP
ftr-332	1375	56	determining	determine	VERB
ftr-332	1375	57	whether	whether	SCONJ
ftr-332	1375	58	the	the	DET
ftr-332	1375	59	instrument	instrument	NOUN
ftr-332	1375	60	has	have	AUX
ftr-332	1375	61	been	be	AUX
ftr-332	1375	62	converted	convert	VERB
ftr-332	1375	63	to	to	ADP
ftr-332	1375	64	another	another	DET
ftr-332	1375	65	type	type	NOUN
ftr-332	1375	66	of	of	ADP
ftr-332	1375	67	interest	interest	NOUN
ftr-332	1375	68	unless	unless	SCONJ
ftr-332	1375	69	there	there	PRON
ftr-332	1375	70	is	be	VERB
ftr-332	1375	71	a	a	DET
ftr-332	1375	72	substitution	substitution	NOUN
ftr-332	1375	73	of	of	ADP
ftr-332	1375	74	a	a	DET
ftr-332	1375	75	new	new	ADJ
ftr-332	1375	76	obligor	obligor	NOUN
ftr-332	1375	77	or	or	CCONJ
ftr-332	1375	78	the	the	DET
ftr-332	1375	79	addition	addition	NOUN
ftr-332	1375	80	or	or	CCONJ
ftr-332	1375	81	deletion	deletion	NOUN
ftr-332	1375	82	of	of	ADP
ftr-332	1375	83	a	a	DET
ftr-332	1375	84	co	co	NOUN
ftr-332	1375	85	-	-	NOUN
ftr-332	1375	86	obligor	obligor	ADJ
ftr-332	1375	87	.	.	PUNCT
ftr-332	1376	1	thus	thus	ADV
ftr-332	1376	2	,	,	PUNCT
ftr-332	1376	3	any	any	DET
ftr-332	1376	4	decrease	decrease	NOUN
ftr-332	1376	5	in	in	ADP
ftr-332	1376	6	the	the	DET
ftr-332	1376	7	fair	fair	ADJ
ftr-332	1376	8	market	market	NOUN
ftr-332	1376	9	value	value	NOUN
ftr-332	1376	10	of	of	ADP
ftr-332	1376	11	a	a	DET
ftr-332	1376	12	debt	debt	NOUN
ftr-332	1376	13	instrument	instrument	NOUN
ftr-332	1376	14	(	(	PUNCT
ftr-332	1376	15	whether	whether	SCONJ
ftr-332	1376	16	or	or	CCONJ
ftr-332	1376	17	not	not	PART
ftr-332	1376	18	publicly	publicly	ADV
ftr-332	1376	19	traded	trade	VERB
ftr-332	1376	20	)	)	PUNCT
ftr-332	1376	21	is	be	AUX
ftr-332	1376	22	not	not	PART
ftr-332	1376	23	taken	take	VERB
ftr-332	1376	24	into	into	ADP
ftr-332	1376	25	account	account	NOUN
ftr-332	1376	26	to	to	ADP
ftr-332	1376	27	the	the	DET
ftr-332	1376	28	extent	extent	NOUN
ftr-332	1376	29	that	that	SCONJ
ftr-332	1376	30	the	the	DET
ftr-332	1376	31	decrease	decrease	NOUN
ftr-332	1376	32	in	in	ADP
ftr-332	1376	33	fair	fair	ADJ
ftr-332	1376	34	market	market	NOUN
ftr-332	1376	35	value	value	NOUN
ftr-332	1376	36	is	be	AUX
ftr-332	1376	37	attributable	attributable	ADJ
ftr-332	1376	38	to	to	ADP
ftr-332	1376	39	the	the	DET
ftr-332	1376	40	deterioration	deterioration	NOUN
ftr-332	1376	41	in	in	ADP
ftr-332	1376	42	the	the	DET
ftr-332	1376	43	financial	financial	ADJ
ftr-332	1376	44	condition	condition	NOUN
ftr-332	1376	45	of	of	ADP
ftr-332	1376	46	the	the	DET
ftr-332	1376	47	issuer	issuer	NOUN
ftr-332	1376	48	,	,	PUNCT
ftr-332	1376	49	rather	rather	ADV
ftr-332	1376	50	than	than	ADP
ftr-332	1376	51	to	to	ADP
ftr-332	1376	52	a	a	DET
ftr-332	1376	53	modification	modification	NOUN
ftr-332	1376	54	of	of	ADP
ftr-332	1376	55	the	the	DET
ftr-332	1376	56	terms	term	NOUN
ftr-332	1376	57	of	of	ADP
ftr-332	1376	58	the	the	DET
ftr-332	1376	59	instrument	instrument	NOUN
ftr-332	1376	60	,	,	PUNCT
ftr-332	1376	61	but	but	CCONJ
ftr-332	1376	62	only	only	ADV
ftr-332	1376	63	for	for	ADP
ftr-332	1376	64	purposes	purpose	NOUN
ftr-332	1376	65	of	of	ADP
ftr-332	1376	66	determining	determine	VERB
ftr-332	1376	67	the	the	DET
ftr-332	1376	68	nature	nature	NOUN
ftr-332	1376	69	of	of	ADP
ftr-332	1376	70	the	the	DET
ftr-332	1376	71	instrument	instrument	NOUN
ftr-332	1376	72	.	.	PUNCT
ftr-332	1377	1	according	accord	VERB
ftr-332	1377	2	to	to	ADP
ftr-332	1377	3	the	the	DET
ftr-332	1377	4	preamble	preamble	NOUN
ftr-332	1377	5	,	,	PUNCT
ftr-332	1377	6	―[c]onsistent	―[c]onsistent	PROPN
ftr-332	1377	7	with	with	ADP
ftr-332	1377	8	this	this	DET
ftr-332	1377	9	rule	rule	NOUN
ftr-332	1377	10	in	in	ADP
ftr-332	1377	11	the	the	DET
ftr-332	1377	12	proposed	propose	VERB
ftr-332	1377	13	regulations	regulation	NOUN
ftr-332	1377	14	,	,	PUNCT
ftr-332	1377	15	if	if	SCONJ
ftr-332	1377	16	a	a	DET
ftr-332	1377	17	debt	debt	NOUN
ftr-332	1377	18	instrument	instrument	NOUN
ftr-332	1377	19	is	be	AUX
ftr-332	1377	20	significantly	significantly	ADV
ftr-332	1377	21	modified	modify	VERB
ftr-332	1377	22	and	and	CCONJ
ftr-332	1377	23	the	the	DET
ftr-332	1377	24	issue	issue	NOUN
ftr-332	1377	25	price	price	NOUN
ftr-332	1377	26	of	of	ADP
ftr-332	1377	27	the	the	DET
ftr-332	1377	28	modified	modify	VERB
ftr-332	1377	29	debt	debt	NOUN
ftr-332	1377	30	instrument	instrument	NOUN
ftr-332	1377	31	is	be	AUX
ftr-332	1377	32	determined	determine	VERB
ftr-332	1377	33	under	under	ADP
ftr-332	1377	34	reg	reg	NOUN
ftr-332	1377	35	.	.	PUNCT
ftr-332	1378	1	§	§	PROPN
ftr-332	1378	2	1.1273	1.1273	NUM
ftr-332	1378	3	-	-	PUNCT
ftr-332	1378	4	2(b	2(b	NUM
ftr-332	1378	5	)	)	PUNCT
ftr-332	1378	6	or	or	CCONJ
ftr-332	1378	7	(	(	PUNCT
ftr-332	1378	8	c	c	NOUN
ftr-332	1378	9	)	)	PUNCT
ftr-332	1378	10	(	(	PUNCT
ftr-332	1378	11	relating	relate	VERB
ftr-332	1378	12	to	to	ADP
ftr-332	1378	13	a	a	DET
ftr-332	1378	14	fair	fair	ADJ
ftr-332	1378	15	market	market	NOUN
ftr-332	1378	16	value	value	NOUN
ftr-332	1378	17	issue	issue	NOUN
ftr-332	1378	18	price	price	NOUN
ftr-332	1378	19	for	for	ADP
ftr-332	1378	20	publicly	publicly	ADV
ftr-332	1378	21	traded	trade	VERB
ftr-332	1378	22	debt	debt	NOUN
ftr-332	1378	23	)	)	PUNCT
ftr-332	1378	24	,	,	PUNCT
ftr-332	1378	25	then	then	ADV
ftr-332	1378	26	any	any	DET
ftr-332	1378	27	increased	increase	VERB
ftr-332	1378	28	yield	yield	NOUN
ftr-332	1378	29	on	on	ADP
ftr-332	1378	30	the	the	DET
ftr-332	1378	31	modified	modify	VERB
ftr-332	1378	32	debt	debt	NOUN
ftr-332	1378	33	instrument	instrument	NOUN
ftr-332	1378	34	attributable	attributable	ADJ
ftr-332	1378	35	to	to	ADP
ftr-332	1378	36	this	this	DET
ftr-332	1378	37	issue	issue	NOUN
ftr-332	1378	38	price	price	NOUN
ftr-332	1378	39	generally	generally	ADV
ftr-332	1378	40	is	be	AUX
ftr-332	1378	41	not	not	PART
ftr-332	1378	42	taken	take	VERB
ftr-332	1378	43	into	into	ADP
ftr-332	1378	44	account	account	NOUN
ftr-332	1378	45	to	to	PART
ftr-332	1378	46	determine	determine	VERB
ftr-332	1378	47	whether	whether	SCONJ
ftr-332	1378	48	the	the	DET
ftr-332	1378	49	modified	modify	VERB
ftr-332	1378	50	debt	debt	NOUN
ftr-332	1378	51	instrument	instrument	NOUN
ftr-332	1378	52	is	be	AUX
ftr-332	1378	53	debt	debt	NOUN
ftr-332	1378	54	or	or	CCONJ
ftr-332	1378	55	some	some	DET
ftr-332	1378	56	other	other	ADJ
ftr-332	1378	57	property	property	NOUN
ftr-332	1378	58	right	right	NOUN
ftr-332	1378	59	for	for	ADP
ftr-332	1378	60	federal	federal	ADJ
ftr-332	1378	61	income	income	NOUN
ftr-332	1378	62	tax	tax	NOUN
ftr-332	1378	63	purposes	purpose	NOUN
ftr-332	1378	64	.	.	PUNCT
ftr-332	1379	1	however	however	ADV
ftr-332	1379	2	,	,	PUNCT
ftr-332	1379	3	any	any	DET
ftr-332	1379	4	portion	portion	NOUN
ftr-332	1379	5	of	of	ADP
ftr-332	1379	6	the	the	DET
ftr-332	1379	7	increased	increase	VERB
ftr-332	1379	8	yield	yield	NOUN
ftr-332	1379	9	that	that	PRON
ftr-332	1379	10	is	be	AUX
ftr-332	1379	11	not	not	PART
ftr-332	1379	12	attributable	attributable	ADJ
ftr-332	1379	13	to	to	ADP
ftr-332	1379	14	deterioration	deterioration	NOUN
ftr-332	1379	15	in	in	ADP
ftr-332	1379	16	the	the	DET
ftr-332	1379	17	financial	financial	ADJ
ftr-332	1379	18	condition	condition	NOUN
ftr-332	1379	19	of	of	ADP
ftr-332	1379	20	the	the	DET
ftr-332	1379	21	issuer	issuer	NOUN
ftr-332	1379	22	,	,	PUNCT
ftr-332	1379	23	such	such	ADJ
ftr-332	1379	24	as	as	ADP
ftr-332	1379	25	a	a	DET
ftr-332	1379	26	change	change	NOUN
ftr-332	1379	27	in	in	ADP
ftr-332	1379	28	market	market	NOUN
ftr-332	1379	29	interest	interest	NOUN
ftr-332	1379	30	rates	rate	NOUN
ftr-332	1379	31	,	,	PUNCT
ftr-332	1379	32	is	be	AUX
ftr-332	1379	33	taken	take	VERB
ftr-332	1379	34	into	into	ADP
ftr-332	1379	35	account.‖	account.‖	PROPN
ftr-332	1379	36			PRON
ftr-332	1380	1	the	the	DET
ftr-332	1380	2	provisions	provision	NOUN
ftr-332	1380	3	of	of	ADP
ftr-332	1380	4	prop	prop	NOUN
ftr-332	1380	5	.	.	PUNCT
ftr-332	1381	1	reg	reg	NOUN
ftr-332	1381	2	.	.	PUNCT
ftr-332	1382	1	§	§	PROPN
ftr-332	1382	2	1.1001	1.1001	NUM
ftr-332	1382	3	-	-	SYM
ftr-332	1382	4	3(f)(7	3(f)(7	NUM
ftr-332	1382	5	)	)	PUNCT
ftr-332	1382	6	will	will	AUX
ftr-332	1382	7	be	be	AUX
ftr-332	1382	8	effective	effective	ADJ
ftr-332	1382	9	upon	upon	SCONJ
ftr-332	1382	10	finalization	finalization	NOUN
ftr-332	1382	11	,	,	PUNCT
ftr-332	1382	12	but	but	CCONJ
ftr-332	1382	13	taxpayers	taxpayer	NOUN
ftr-332	1382	14	may	may	AUX
ftr-332	1382	15	rely	rely	VERB
ftr-332	1382	16	on	on	ADP
ftr-332	1382	17	paragraph	paragraph	NOUN
ftr-332	1382	18	(	(	PUNCT
ftr-332	1382	19	f)(7	f)(7	NUM
ftr-332	1382	20	)	)	PUNCT
ftr-332	1382	21	of	of	ADP
ftr-332	1382	22	this	this	DET
ftr-332	1382	23	section	section	NOUN
ftr-332	1382	24	for	for	ADP
ftr-332	1382	25	alterations	alteration	NOUN
ftr-332	1382	26	of	of	ADP
ftr-332	1382	27	the	the	DET
ftr-332	1382	28	terms	term	NOUN
ftr-332	1382	29	of	of	ADP
ftr-332	1382	30	a	a	DET
ftr-332	1382	31	debt	debt	NOUN
ftr-332	1382	32	instrument	instrument	NOUN
ftr-332	1382	33	occurring	occur	VERB
ftr-332	1382	34	before	before	ADP
ftr-332	1382	35	that	that	DET
ftr-332	1382	36	date	date	NOUN
ftr-332	1382	37	.	.	PUNCT
ftr-332	1383	1	see	see	VERB
ftr-332	1383	2	prop	prop	NOUN
ftr-332	1383	3	.	.	PUNCT
ftr-332	1384	1	reg	reg	NOUN
ftr-332	1384	2	.	.	PUNCT
ftr-332	1385	1	§	§	PROPN
ftr-332	1385	2	1.1001	1.1001	NUM
ftr-332	1385	3	-	-	PUNCT
ftr-332	1385	4	3(h)(2	3(h)(2	NUM
ftr-332	1385	5	)	)	PUNCT
ftr-332	1385	6	.	.	PUNCT
ftr-332	1386	1	a.	a.	PROPN
ftr-332	1386	2	finalized	finalize	VERB
ftr-332	1386	3	with	with	ADP
ftr-332	1386	4	only	only	ADV
ftr-332	1386	5	very	very	ADV
ftr-332	1386	6	minor	minor	ADJ
ftr-332	1386	7	clarifications	clarification	NOUN
ftr-332	1386	8	.	.	PUNCT
ftr-332	1387	1	t.d	t.d	PROPN
ftr-332	1387	2	.	.	NOUN
ftr-332	1387	3	9513	9513	NUM
ftr-332	1387	4	,	,	PUNCT
ftr-332	1387	5	modifications	modification	NOUN
ftr-332	1387	6	of	of	ADP
ftr-332	1387	7	debt	debt	NOUN
ftr-332	1387	8	instruments	instrument	NOUN
ftr-332	1387	9	,	,	PUNCT
ftr-332	1387	10	76	76	NUM
ftr-332	1387	11	fed	fed	PROPN
ftr-332	1387	12	.	.	PUNCT
ftr-332	1388	1	reg	reg	PROPN
ftr-332	1388	2	.	.	PROPN
ftr-332	1389	1	242	242	NUM
ftr-332	1389	2	florida	florida	PROPN
ftr-332	1389	3	tax	tax	NOUN
ftr-332	1389	4	review	review	NOUN
ftr-332	1389	5	[	[	X
ftr-332	1389	6	vol	vol	NOUN
ftr-332	1389	7	.	.	PUNCT
ftr-332	1390	1	12:5	12:5	NUM
ftr-332	1390	2	1603	1603	NUM
ftr-332	1390	3	(	(	PUNCT
ftr-332	1390	4	1/7/11	1/7/11	NUM
ftr-332	1390	5	)	)	PUNCT
ftr-332	1390	6	.	.	PUNCT
ftr-332	1391	1	the	the	DET
ftr-332	1391	2	proposed	propose	VERB
ftr-332	1391	3	amendments	amendment	NOUN
ftr-332	1391	4	to	to	ADP
ftr-332	1391	5	reg	reg	NOUN
ftr-332	1391	6	.	.	PUNCT
ftr-332	1392	1	§	§	PROPN
ftr-332	1392	2	1001	1001	NUM
ftr-332	1392	3	-	-	SYM
ftr-332	1392	4	3	3	NUM
ftr-332	1392	5	have	have	AUX
ftr-332	1392	6	been	be	AUX
ftr-332	1392	7	finalized	finalize	VERB
ftr-332	1392	8	with	with	ADP
ftr-332	1392	9	only	only	ADV
ftr-332	1392	10	a	a	DET
ftr-332	1392	11	clarifying	clarify	VERB
ftr-332	1392	12	change	change	NOUN
ftr-332	1392	13	.	.	PUNCT
ftr-332	1393	1	the	the	DET
ftr-332	1393	2	final	final	ADJ
ftr-332	1393	3	regulations	regulation	NOUN
ftr-332	1393	4	add	add	VERB
ftr-332	1393	5	language	language	NOUN
ftr-332	1393	6	to	to	ADP
ftr-332	1393	7	the	the	DET
ftr-332	1393	8	general	general	ADJ
ftr-332	1393	9	rule	rule	NOUN
ftr-332	1393	10	of	of	ADP
ftr-332	1393	11	reg	reg	NOUN
ftr-332	1393	12	.	.	PUNCT
ftr-332	1394	1	§	§	PROPN
ftr-332	1394	2	1.1001	1.1001	NUM
ftr-332	1394	3	-	-	SYM
ftr-332	1394	4	3(b	3(b	NUM
ftr-332	1394	5	)	)	PUNCT
ftr-332	1394	6	that	that	PRON
ftr-332	1394	7	makes	make	VERB
ftr-332	1394	8	it	it	PRON
ftr-332	1394	9	clear	clear	ADJ
ftr-332	1394	10	that	that	SCONJ
ftr-332	1394	11	the	the	DET
ftr-332	1394	12	rules	rule	NOUN
ftr-332	1394	13	of	of	ADP
ftr-332	1394	14	reg	reg	NOUN
ftr-332	1394	15	.	.	PUNCT
ftr-332	1395	1	§	§	PROPN
ftr-332	1395	2	1.1001	1.1001	NUM
ftr-332	1395	3	-	-	SYM
ftr-332	1395	4	3(f)(7	3(f)(7	NUM
ftr-332	1395	5	)	)	PUNCT
ftr-332	1395	6	apply	apply	VERB
ftr-332	1395	7	to	to	PART
ftr-332	1395	8	determine	determine	VERB
ftr-332	1395	9	whether	whether	SCONJ
ftr-332	1395	10	the	the	DET
ftr-332	1395	11	modified	modify	VERB
ftr-332	1395	12	instrument	instrument	NOUN
ftr-332	1395	13	received	receive	VERB
ftr-332	1395	14	in	in	ADP
ftr-332	1395	15	an	an	DET
ftr-332	1395	16	exchange	exchange	NOUN
ftr-332	1395	17	will	will	AUX
ftr-332	1395	18	be	be	AUX
ftr-332	1395	19	classified	classify	VERB
ftr-332	1395	20	as	as	ADP
ftr-332	1395	21	debt	debt	NOUN
ftr-332	1395	22	for	for	ADP
ftr-332	1395	23	federal	federal	ADJ
ftr-332	1395	24	income	income	NOUN
ftr-332	1395	25	tax	tax	NOUN
ftr-332	1395	26	purposes	purpose	NOUN
ftr-332	1395	27	.	.	PUNCT
ftr-332	1396	1	according	accord	VERB
ftr-332	1396	2	to	to	ADP
ftr-332	1396	3	the	the	DET
ftr-332	1396	4	preamble	preamble	NOUN
ftr-332	1396	5	,	,	PUNCT
ftr-332	1396	6	―unless	―unless	SCONJ
ftr-332	1396	7	there	there	PRON
ftr-332	1396	8	is	be	VERB
ftr-332	1396	9	a	a	DET
ftr-332	1396	10	substitution	substitution	NOUN
ftr-332	1396	11	of	of	ADP
ftr-332	1396	12	a	a	DET
ftr-332	1396	13	new	new	ADJ
ftr-332	1396	14	obligor	obligor	NOUN
ftr-332	1396	15	or	or	CCONJ
ftr-332	1396	16	the	the	DET
ftr-332	1396	17	addition	addition	NOUN
ftr-332	1396	18	or	or	CCONJ
ftr-332	1396	19	deletion	deletion	NOUN
ftr-332	1396	20	of	of	ADP
ftr-332	1396	21	a	a	DET
ftr-332	1396	22	co	co	NOUN
ftr-332	1396	23	-	-	NOUN
ftr-332	1396	24	obligor	obligor	ADJ
ftr-332	1396	25	,	,	PUNCT
ftr-332	1396	26	all	all	DET
ftr-332	1396	27	relevant	relevant	ADJ
ftr-332	1396	28	factors	factor	NOUN
ftr-332	1396	29	(	(	PUNCT
ftr-332	1396	30	for	for	ADP
ftr-332	1396	31	example	example	NOUN
ftr-332	1396	32	,	,	PUNCT
ftr-332	1396	33	creditor	creditor	NOUN
ftr-332	1396	34	rights	right	NOUN
ftr-332	1396	35	or	or	CCONJ
ftr-332	1396	36	subordination	subordination	NOUN
ftr-332	1396	37	)	)	PUNCT
ftr-332	1396	38	other	other	ADJ
ftr-332	1396	39	than	than	ADP
ftr-332	1396	40	any	any	DET
ftr-332	1396	41	deterioration	deterioration	NOUN
ftr-332	1396	42	in	in	ADP
ftr-332	1396	43	the	the	DET
ftr-332	1396	44	financial	financial	ADJ
ftr-332	1396	45	condition	condition	NOUN
ftr-332	1396	46	of	of	ADP
ftr-332	1396	47	the	the	DET
ftr-332	1396	48	issuer	issuer	NOUN
ftr-332	1396	49	are	be	AUX
ftr-332	1396	50	taken	take	VERB
ftr-332	1396	51	into	into	ADP
ftr-332	1396	52	account	account	NOUN
ftr-332	1396	53	in	in	ADP
ftr-332	1396	54	determining	determine	VERB
ftr-332	1396	55	whether	whether	SCONJ
ftr-332	1396	56	a	a	DET
ftr-332	1396	57	modified	modify	VERB
ftr-332	1396	58	instrument	instrument	NOUN
ftr-332	1396	59	is	be	AUX
ftr-332	1396	60	properly	properly	ADV
ftr-332	1396	61	classified	classify	VERB
ftr-332	1396	62	as	as	ADP
ftr-332	1396	63	debt	debt	NOUN
ftr-332	1396	64	for	for	ADP
ftr-332	1396	65	federal	federal	ADJ
ftr-332	1396	66	income	income	NOUN
ftr-332	1396	67	tax	tax	NOUN
ftr-332	1396	68	purposes.‖	purposes.‖	NOUN
ftr-332	1396	69	3	3	X
ftr-332	1396	70	.	.	PUNCT
ftr-332	1397	1	the	the	DET
ftr-332	1397	2	return	return	NOUN
ftr-332	1397	3	of	of	ADP
ftr-332	1397	4	tax	tax	NOUN
ftr-332	1397	5	-	-	PUNCT
ftr-332	1397	6	free	free	ADJ
ftr-332	1397	7	basis	basis	NOUN
ftr-332	1397	8	step	step	NOUN
ftr-332	1397	9	-	-	PUNCT
ftr-332	1397	10	up	up	NOUN
ftr-332	1397	11	(	(	PUNCT
ftr-332	1397	12	or	or	CCONJ
ftr-332	1397	13	down	down	ADV
ftr-332	1397	14	)	)	PUNCT
ftr-332	1397	15	at	at	ADP
ftr-332	1397	16	death	death	NOUN
ftr-332	1397	17	—	—	PUNCT
ftr-332	1397	18	with	with	ADP
ftr-332	1397	19	a	a	DET
ftr-332	1397	20	very	very	ADV
ftr-332	1397	21	interesting	interesting	ADJ
ftr-332	1397	22	twist	twist	NOUN
ftr-332	1397	23	for	for	ADP
ftr-332	1397	24	george	george	PROPN
ftr-332	1397	25	steinbrenner	steinbrenner	PROPN
ftr-332	1397	26	and	and	CCONJ
ftr-332	1397	27	others	other	NOUN
ftr-332	1397	28	who	who	PRON
ftr-332	1397	29	followed	follow	VERB
ftr-332	1397	30	the	the	DET
ftr-332	1397	31	same	same	ADJ
ftr-332	1397	32	tax	tax	NOUN
ftr-332	1397	33	planning	planning	NOUN
ftr-332	1397	34	technique	technique	NOUN
ftr-332	1397	35	.	.	PUNCT
ftr-332	1398	1	the	the	DET
ftr-332	1398	2	compromise	compromise	PROPN
ftr-332	1398	3	tax	tax	PROPN
ftr-332	1398	4	act	act	PROPN
ftr-332	1398	5	,	,	PUNCT
ftr-332	1398	6	§	§	PROPN
ftr-332	1398	7	301(a	301(a	NUM
ftr-332	1398	8	)	)	PUNCT
ftr-332	1398	9	,	,	PUNCT
ftr-332	1398	10	reinstated	reinstate	VERB
ftr-332	1398	11	the	the	DET
ftr-332	1398	12	§	§	PROPN
ftr-332	1398	13	1014	1014	NUM
ftr-332	1398	14	fair	fair	ADJ
ftr-332	1398	15	-	-	PUNCT
ftr-332	1398	16	market	market	NOUN
ftr-332	1398	17	-	-	PUNCT
ftr-332	1398	18	value	value	NOUN
ftr-332	1398	19	-	-	PUNCT
ftr-332	1398	20	at	at	ADP
ftr-332	1398	21	-	-	PUNCT
ftr-332	1398	22	death	death	NOUN
ftr-332	1398	23	basis	basis	NOUN
ftr-332	1398	24	rule	rule	NOUN
ftr-332	1398	25	for	for	ADP
ftr-332	1398	26	taxable	taxable	ADJ
ftr-332	1398	27	years	year	NOUN
ftr-332	1398	28	after	after	ADP
ftr-332	1398	29	2010	2010	NUM
ftr-332	1398	30	.	.	PUNCT
ftr-332	1399	1	for	for	ADP
ftr-332	1399	2	estates	estate	NOUN
ftr-332	1399	3	of	of	ADP
ftr-332	1399	4	decedents	decedent	NOUN
ftr-332	1399	5	dying	die	VERB
ftr-332	1399	6	in	in	ADP
ftr-332	1399	7	2010	2010	NUM
ftr-332	1399	8	,	,	PUNCT
ftr-332	1399	9	act	act	VERB
ftr-332	1399	10	§	§	PROPN
ftr-332	1399	11	301(c	301(c	PROPN
ftr-332	1399	12	)	)	PUNCT
ftr-332	1399	13	provides	provide	VERB
ftr-332	1399	14	a	a	DET
ftr-332	1399	15	special	special	ADJ
ftr-332	1399	16	rule	rule	NOUN
ftr-332	1399	17	that	that	PRON
ftr-332	1399	18	allows	allow	VERB
ftr-332	1399	19	the	the	DET
ftr-332	1399	20	executor	executor	NOUN
ftr-332	1399	21	to	to	PART
ftr-332	1399	22	elect	elect	VERB
ftr-332	1399	23	between	between	ADP
ftr-332	1399	24	(	(	PUNCT
ftr-332	1399	25	1	1	X
ftr-332	1399	26	)	)	PUNCT
ftr-332	1399	27	applying	apply	VERB
ftr-332	1399	28	the	the	DET
ftr-332	1399	29	rules	rule	NOUN
ftr-332	1399	30	enacted	enact	VERB
ftr-332	1399	31	in	in	ADP
ftr-332	1399	32	2001	2001	NUM
ftr-332	1399	33	,	,	PUNCT
ftr-332	1399	34	i.e.	i.e.	X
ftr-332	1399	35	,	,	PUNCT
ftr-332	1399	36	no	no	DET
ftr-332	1399	37	estate	estate	NOUN
ftr-332	1399	38	tax	tax	NOUN
ftr-332	1399	39	for	for	ADP
ftr-332	1399	40	2010	2010	NUM
ftr-332	1399	41	coupled	couple	VERB
ftr-332	1399	42	with	with	ADP
ftr-332	1399	43	the	the	DET
ftr-332	1399	44	§	§	PROPN
ftr-332	1399	45	1022	1022	NUM
ftr-332	1399	46	carryover	carryover	NOUN
ftr-332	1399	47	basis	basis	NOUN
ftr-332	1399	48	rules	rule	NOUN
ftr-332	1399	49	,	,	PUNCT
ftr-332	1399	50	or	or	CCONJ
ftr-332	1399	51	(	(	PUNCT
ftr-332	1399	52	2	2	X
ftr-332	1399	53	)	)	PUNCT
ftr-332	1399	54	paying	pay	VERB
ftr-332	1399	55	an	an	DET
ftr-332	1399	56	estate	estate	NOUN
ftr-332	1399	57	tax	tax	NOUN
ftr-332	1399	58	(	(	PUNCT
ftr-332	1399	59	applying	apply	VERB
ftr-332	1399	60	the	the	DET
ftr-332	1399	61	rates	rate	NOUN
ftr-332	1399	62	and	and	CCONJ
ftr-332	1399	63	exemptions	exemption	NOUN
ftr-332	1399	64	provided	provide	VERB
ftr-332	1399	65	in	in	ADP
ftr-332	1399	66	act	act	NOUN
ftr-332	1399	67	§	§	PROPN
ftr-332	1399	68	302	302	NUM
ftr-332	1399	69	for	for	ADP
ftr-332	1399	70	years	year	NOUN
ftr-332	1399	71	after	after	ADP
ftr-332	1399	72	2009	2009	NUM
ftr-332	1399	73	)	)	PUNCT
ftr-332	1399	74	and	and	CCONJ
ftr-332	1399	75	applying	apply	VERB
ftr-332	1399	76	the	the	DET
ftr-332	1399	77	§	§	PROPN
ftr-332	1399	78	1014	1014	NUM
ftr-332	1399	79	fair	fair	ADJ
ftr-332	1399	80	-	-	PUNCT
ftr-332	1399	81	market	market	NOUN
ftr-332	1399	82	-	-	PUNCT
ftr-332	1399	83	value	value	NOUN
ftr-332	1399	84	-	-	PUNCT
ftr-332	1399	85	at	at	ADP
ftr-332	1399	86	-	-	PUNCT
ftr-332	1399	87	death	death	NOUN
ftr-332	1399	88	basis	basis	NOUN
ftr-332	1399	89	rules	rule	NOUN
ftr-332	1399	90	.	.	PUNCT
ftr-332	1400	1	a.	a.	NOUN
ftr-332	1400	2	here	here	ADV
ftr-332	1400	3	is	be	AUX
ftr-332	1400	4	how	how	SCONJ
ftr-332	1400	5	to	to	PART
ftr-332	1400	6	elect	elect	VERB
ftr-332	1400	7	to	to	PART
ftr-332	1400	8	not	not	PART
ftr-332	1400	9	pay	pay	VERB
ftr-332	1400	10	the	the	DET
ftr-332	1400	11	estate	estate	NOUN
ftr-332	1400	12	tax	tax	NOUN
ftr-332	1400	13	for	for	ADP
ftr-332	1400	14	someone	someone	PRON
ftr-332	1400	15	who	who	PRON
ftr-332	1400	16	died	die	VERB
ftr-332	1400	17	in	in	ADP
ftr-332	1400	18	2010	2010	NUM
ftr-332	1400	19	.	.	PUNCT
ftr-332	1401	1	nice	nice	ADJ
ftr-332	1401	2	of	of	ADP
ftr-332	1401	3	them	they	PRON
ftr-332	1401	4	to	to	PART
ftr-332	1401	5	tell	tell	VERB
ftr-332	1401	6	a	a	DET
ftr-332	1401	7	bit	bit	NOUN
ftr-332	1401	8	less	less	ADJ
ftr-332	1401	9	than	than	ADP
ftr-332	1401	10	three	three	NUM
ftr-332	1401	11	months	month	NOUN
ftr-332	1401	12	before	before	SCONJ
ftr-332	1401	13	the	the	DET
ftr-332	1401	14	form	form	NOUN
ftr-332	1401	15	is	be	AUX
ftr-332	1401	16	due	due	ADJ
ftr-332	1401	17	.	.	PUNCT
ftr-332	1402	1	notice	notice	VERB
ftr-332	1402	2	2011	2011	NUM
ftr-332	1402	3	-	-	SYM
ftr-332	1402	4	66	66	NUM
ftr-332	1402	5	,	,	PUNCT
ftr-332	1402	6	2011	2011	NUM
ftr-332	1402	7	-	-	SYM
ftr-332	1402	8	35	35	NUM
ftr-332	1402	9	i.r.b	i.r.b	NOUN
ftr-332	1402	10	.	.	PUNCT
ftr-332	1403	1	184	184	NUM
ftr-332	1403	2	(	(	PUNCT
ftr-332	1403	3	8/5/11	8/5/11	NUM
ftr-332	1403	4	)	)	PUNCT
ftr-332	1403	5	.	.	PUNCT
ftr-332	1404	1	this	this	DET
ftr-332	1404	2	notice	notice	NOUN
ftr-332	1404	3	provides	provide	VERB
ftr-332	1404	4	guidance	guidance	NOUN
ftr-332	1404	5	regarding	regard	VERB
ftr-332	1404	6	the	the	DET
ftr-332	1404	7	time	time	NOUN
ftr-332	1404	8	and	and	CCONJ
ftr-332	1404	9	manner	manner	NOUN
ftr-332	1404	10	in	in	ADP
ftr-332	1404	11	which	which	PRON
ftr-332	1404	12	the	the	DET
ftr-332	1404	13	executor	executor	NOUN
ftr-332	1404	14	of	of	ADP
ftr-332	1404	15	the	the	DET
ftr-332	1404	16	estate	estate	NOUN
ftr-332	1404	17	of	of	ADP
ftr-332	1404	18	a	a	DET
ftr-332	1404	19	decedent	decedent	NOUN
ftr-332	1404	20	who	who	PRON
ftr-332	1404	21	died	die	VERB
ftr-332	1404	22	in	in	ADP
ftr-332	1404	23	2010	2010	NUM
ftr-332	1404	24	elects	elect	NOUN
ftr-332	1404	25	to	to	PART
ftr-332	1404	26	have	have	VERB
ftr-332	1404	27	the	the	DET
ftr-332	1404	28	estate	estate	NOUN
ftr-332	1404	29	tax	tax	NOUN
ftr-332	1404	30	not	not	PART
ftr-332	1404	31	apply	apply	VERB
ftr-332	1404	32	and	and	CCONJ
ftr-332	1404	33	to	to	PART
ftr-332	1404	34	have	have	VERB
ftr-332	1404	35	the	the	DET
ftr-332	1404	36	carryover	carryover	NOUN
ftr-332	1404	37	basis	basis	NOUN
ftr-332	1404	38	rules	rule	NOUN
ftr-332	1404	39	in	in	ADP
ftr-332	1404	40	§	§	PROPN
ftr-332	1404	41	1022	1022	NUM
ftr-332	1404	42	apply	apply	VERB
ftr-332	1404	43	to	to	ADP
ftr-332	1404	44	property	property	NOUN
ftr-332	1404	45	transferred	transfer	VERB
ftr-332	1404	46	as	as	ADP
ftr-332	1404	47	a	a	DET
ftr-332	1404	48	result	result	NOUN
ftr-332	1404	49	of	of	ADP
ftr-332	1404	50	the	the	DET
ftr-332	1404	51	decedent‘s	decedent‘s	NOUN
ftr-332	1404	52	death	death	NOUN
ftr-332	1404	53	.	.	PUNCT
ftr-332	1405	1	it	it	PRON
ftr-332	1405	2	also	also	ADV
ftr-332	1405	3	addresses	address	VERB
ftr-332	1405	4	some	some	DET
ftr-332	1405	5	issues	issue	NOUN
ftr-332	1405	6	arising	arise	VERB
ftr-332	1405	7	in	in	ADP
ftr-332	1405	8	the	the	DET
ftr-332	1405	9	application	application	NOUN
ftr-332	1405	10	of	of	ADP
ftr-332	1405	11	§	§	PROPN
ftr-332	1405	12	1022	1022	NUM
ftr-332	1405	13	.	.	PUNCT
ftr-332	1406	1	to	to	PART
ftr-332	1406	2	elect	elect	VERB
ftr-332	1406	3	out	out	ADP
ftr-332	1406	4	of	of	ADP
ftr-332	1406	5	the	the	DET
ftr-332	1406	6	estate	estate	NOUN
ftr-332	1406	7	tax	tax	NOUN
ftr-332	1406	8	and	and	CCONJ
ftr-332	1406	9	into	into	ADP
ftr-332	1406	10	§	§	PROPN
ftr-332	1406	11	1022	1022	NUM
ftr-332	1406	12	carryover	carryover	NOUN
ftr-332	1406	13	basis	basis	NOUN
ftr-332	1406	14	,	,	PUNCT
ftr-332	1406	15	the	the	DET
ftr-332	1406	16	executor	executor	NOUN
ftr-332	1406	17	must	must	AUX
ftr-332	1406	18	file	file	VERB
ftr-332	1406	19	a	a	DET
ftr-332	1406	20	form	form	NOUN
ftr-332	1406	21	8939	8939	NUM
ftr-332	1406	22	,	,	PUNCT
ftr-332	1406	23	allocation	allocation	NOUN
ftr-332	1406	24	of	of	ADP
ftr-332	1406	25	increase	increase	NOUN
ftr-332	1406	26	in	in	ADP
ftr-332	1406	27	basis	basis	NOUN
ftr-332	1406	28	for	for	ADP
ftr-332	1406	29	property	property	NOUN
ftr-332	1406	30	acquired	acquire	VERB
ftr-332	1406	31	from	from	ADP
ftr-332	1406	32	a	a	DET
ftr-332	1406	33	decedent	decedent	NOUN
ftr-332	1406	34	,	,	PUNCT
ftr-332	1406	35	on	on	ADP
ftr-332	1406	36	or	or	CCONJ
ftr-332	1406	37	before	before	ADP
ftr-332	1406	38	11/15/11	11/15/11	PROPN
ftr-332	1406	39	.	.	PUNCT
ftr-332	1407	1	(	(	PUNCT
ftr-332	1407	2	if	if	SCONJ
ftr-332	1407	3	no	no	DET
ftr-332	1407	4	executor	executor	NOUN
ftr-332	1407	5	has	have	AUX
ftr-332	1407	6	been	be	AUX
ftr-332	1407	7	appointed	appoint	VERB
ftr-332	1407	8	,	,	PUNCT
ftr-332	1407	9	any	any	DET
ftr-332	1407	10	person	person	NOUN
ftr-332	1407	11	in	in	ADP
ftr-332	1407	12	actual	actual	ADJ
ftr-332	1407	13	or	or	CCONJ
ftr-332	1407	14	constructive	constructive	ADJ
ftr-332	1407	15	possession	possession	NOUN
ftr-332	1407	16	of	of	ADP
ftr-332	1407	17	property	property	NOUN
ftr-332	1407	18	acquired	acquire	VERB
ftr-332	1407	19	from	from	ADP
ftr-332	1407	20	the	the	DET
ftr-332	1407	21	decedent	decedent	NOUN
ftr-332	1407	22	may	may	AUX
ftr-332	1407	23	file	file	VERB
ftr-332	1407	24	a	a	DET
ftr-332	1407	25	form	form	NOUN
ftr-332	1407	26	8939	8939	NUM
ftr-332	1407	27	for	for	ADP
ftr-332	1407	28	the	the	DET
ftr-332	1407	29	property	property	NOUN
ftr-332	1407	30	he	he	PRON
ftr-332	1407	31	or	or	CCONJ
ftr-332	1407	32	she	she	PRON
ftr-332	1407	33	actually	actually	ADV
ftr-332	1407	34	or	or	CCONJ
ftr-332	1407	35	constructively	constructively	ADV
ftr-332	1407	36	possesses	possesse	NOUN
ftr-332	1407	37	.	.	PUNCT
ftr-332	1407	38	)	)	PUNCT
ftr-332	1408	1	prior	prior	ADV
ftr-332	1408	2	filings	filing	NOUN
ftr-332	1408	3	purporting	purport	VERB
ftr-332	1408	4	to	to	PART
ftr-332	1408	5	make	make	VERB
ftr-332	1408	6	the	the	DET
ftr-332	1408	7	§	§	PROPN
ftr-332	1408	8	1022	1022	NUM
ftr-332	1408	9	election	election	NOUN
ftr-332	1408	10	must	must	AUX
ftr-332	1408	11	be	be	AUX
ftr-332	1408	12	replaced	replace	VERB
ftr-332	1408	13	with	with	ADP
ftr-332	1408	14	a	a	DET
ftr-332	1408	15	timely	timely	ADV
ftr-332	1408	16	filed	file	VERB
ftr-332	1408	17	form	form	NOUN
ftr-332	1408	18	8939	8939	NUM
ftr-332	1408	19	.	.	PUNCT
ftr-332	1409	1	the	the	DET
ftr-332	1409	2	election	election	NOUN
ftr-332	1409	3	is	be	AUX
ftr-332	1409	4	irrevocable	irrevocable	ADJ
ftr-332	1409	5	except	except	SCONJ
ftr-332	1409	6	as	as	SCONJ
ftr-332	1409	7	provided	provide	VERB
ftr-332	1409	8	in	in	ADP
ftr-332	1409	9	the	the	DET
ftr-332	1409	10	notice	notice	NOUN
ftr-332	1409	11	.	.	PUNCT
ftr-332	1410	1	the	the	DET
ftr-332	1410	2	allocation	allocation	NOUN
ftr-332	1410	3	of	of	ADP
ftr-332	1410	4	any	any	DET
ftr-332	1410	5	basis	basis	NOUN
ftr-332	1410	6	increase	increase	NOUN
ftr-332	1410	7	under	under	ADP
ftr-332	1410	8	§	§	PROPN
ftr-332	1410	9	1022	1022	NUM
ftr-332	1410	10	must	must	AUX
ftr-332	1410	11	be	be	AUX
ftr-332	1410	12	made	make	VERB
ftr-332	1410	13	on	on	ADP
ftr-332	1410	14	the	the	DET
ftr-332	1410	15	form	form	NOUN
ftr-332	1410	16	8939	8939	NUM
ftr-332	1410	17	.	.	PUNCT
ftr-332	1411	1	an	an	DET
ftr-332	1411	2	allocation	allocation	NOUN
ftr-332	1411	3	of	of	ADP
ftr-332	1411	4	the	the	DET
ftr-332	1411	5	spousal	spousal	PROPN
ftr-332	1411	6	basis	basis	NOUN
ftr-332	1411	7	increase	increase	NOUN
ftr-332	1411	8	may	may	AUX
ftr-332	1411	9	be	be	AUX
ftr-332	1411	10	made	make	VERB
ftr-332	1411	11	on	on	ADP
ftr-332	1411	12	an	an	DET
ftr-332	1411	13	amended	amend	VERB
ftr-332	1411	14	form	form	NOUN
ftr-332	1411	15	8939	8939	NUM
ftr-332	1411	16	filed	file	VERB
ftr-332	1411	17	after	after	ADP
ftr-332	1411	18	11/15/11	11/15/11	PROPN
ftr-332	1411	19	under	under	ADP
ftr-332	1411	20	certain	certain	ADJ
ftr-332	1411	21	limited	limited	ADJ
ftr-332	1411	22	conditions	condition	NOUN
ftr-332	1411	23	.	.	PUNCT
ftr-332	1412	1	executors	executor	NOUN
ftr-332	1412	2	may	may	AUX
ftr-332	1412	3	apply	apply	VERB
ftr-332	1412	4	for	for	ADP
ftr-332	1412	5	§	§	PROPN
ftr-332	1412	6	9100	9100	NUM
ftr-332	1412	7	relief	relief	NOUN
ftr-332	1412	8	to	to	ADP
ftr-332	1412	9	(	(	PUNCT
ftr-332	1412	10	1	1	X
ftr-332	1412	11	)	)	PUNCT
ftr-332	1412	12	revoke	revoke	VERB
ftr-332	1412	13	an	an	DET
ftr-332	1412	14	election	election	NOUN
ftr-332	1412	15	,	,	PUNCT
ftr-332	1412	16	(	(	PUNCT
ftr-332	1412	17	2	2	X
ftr-332	1412	18	)	)	PUNCT
ftr-332	1412	19	seek	seek	VERB
ftr-332	1412	20	additional	additional	ADJ
ftr-332	1412	21	time	time	NOUN
ftr-332	1412	22	to	to	PART
ftr-332	1412	23	allocate	allocate	VERB
ftr-332	1412	24	a	a	DET
ftr-332	1412	25	basis	basis	NOUN
ftr-332	1412	26	increase	increase	NOUN
ftr-332	1412	27	,	,	PUNCT
ftr-332	1412	28	or	or	CCONJ
ftr-332	1412	29	(	(	PUNCT
ftr-332	1412	30	3	3	X
ftr-332	1412	31	)	)	PUNCT
ftr-332	1412	32	seek	seek	VERB
ftr-332	1412	33	additional	additional	ADJ
ftr-332	1412	34	time	time	NOUN
ftr-332	1412	35	to	to	PART
ftr-332	1412	36	file	file	VERB
ftr-332	1412	37	form	form	NOUN
ftr-332	1412	38	8939	8939	NUM
ftr-332	1412	39	.	.	PUNCT
ftr-332	1413	1	the	the	DET
ftr-332	1413	2	notice	notice	NOUN
ftr-332	1413	3	cautions	caution	NOUN
ftr-332	1413	4	,	,	PUNCT
ftr-332	1413	5	2012	2012	NUM
ftr-332	1413	6	]	]	PUNCT
ftr-332	1413	7	recent	recent	ADJ
ftr-332	1413	8	developments	development	NOUN
ftr-332	1413	9	in	in	ADP
ftr-332	1413	10	federal	federal	ADJ
ftr-332	1413	11	income	income	NOUN
ftr-332	1413	12	taxation	taxation	NOUN
ftr-332	1413	13	243	243	NUM
ftr-332	1413	14	however	however	ADV
ftr-332	1413	15	,	,	PUNCT
ftr-332	1413	16	that	that	SCONJ
ftr-332	1413	17	:	:	PUNCT
ftr-332	1413	18	―taxpayers	―taxpayer	NOUN
ftr-332	1413	19	should	should	AUX
ftr-332	1413	20	be	be	AUX
ftr-332	1413	21	aware	aware	ADJ
ftr-332	1413	22	,	,	PUNCT
ftr-332	1413	23	however	however	ADV
ftr-332	1413	24	,	,	PUNCT
ftr-332	1413	25	that	that	SCONJ
ftr-332	1413	26	,	,	PUNCT
ftr-332	1413	27	in	in	ADP
ftr-332	1413	28	this	this	DET
ftr-332	1413	29	context	context	NOUN
ftr-332	1413	30	,	,	PUNCT
ftr-332	1413	31	the	the	DET
ftr-332	1413	32	amount	amount	NOUN
ftr-332	1413	33	of	of	ADP
ftr-332	1413	34	time	time	NOUN
ftr-332	1413	35	that	that	PRON
ftr-332	1413	36	has	have	AUX
ftr-332	1413	37	elapsed	elapse	VERB
ftr-332	1413	38	since	since	SCONJ
ftr-332	1413	39	the	the	DET
ftr-332	1413	40	decedent‘s	decedent‘s	NOUN
ftr-332	1413	41	death	death	NOUN
ftr-332	1413	42	may	may	AUX
ftr-332	1413	43	constitute	constitute	VERB
ftr-332	1413	44	a	a	DET
ftr-332	1413	45	lack	lack	NOUN
ftr-332	1413	46	of	of	ADP
ftr-332	1413	47	reasonableness	reasonableness	NOUN
ftr-332	1413	48	and	and	CCONJ
ftr-332	1413	49	good	good	ADJ
ftr-332	1413	50	faith	faith	NOUN
ftr-332	1413	51	and/or	and/or	CCONJ
ftr-332	1413	52	prejudice	prejudice	NOUN
ftr-332	1413	53	to	to	ADP
ftr-332	1413	54	the	the	DET
ftr-332	1413	55	interests	interest	NOUN
ftr-332	1413	56	of	of	ADP
ftr-332	1413	57	the	the	DET
ftr-332	1413	58	government	government	NOUN
ftr-332	1413	59	(	(	PUNCT
ftr-332	1413	60	for	for	ADP
ftr-332	1413	61	example	example	NOUN
ftr-332	1413	62	,	,	PUNCT
ftr-332	1413	63	the	the	DET
ftr-332	1413	64	use	use	NOUN
ftr-332	1413	65	of	of	ADP
ftr-332	1413	66	hindsight	hindsight	NOUN
ftr-332	1413	67	to	to	PART
ftr-332	1413	68	achieve	achieve	VERB
ftr-332	1413	69	a	a	DET
ftr-332	1413	70	more	more	ADV
ftr-332	1413	71	favorable	favorable	ADJ
ftr-332	1413	72	tax	tax	NOUN
ftr-332	1413	73	result	result	NOUN
ftr-332	1413	74	and/or	and/or	CCONJ
ftr-332	1413	75	the	the	DET
ftr-332	1413	76	lack	lack	NOUN
ftr-332	1413	77	of	of	ADP
ftr-332	1413	78	records	record	NOUN
ftr-332	1413	79	available	available	ADJ
ftr-332	1413	80	to	to	PART
ftr-332	1413	81	establish	establish	VERB
ftr-332	1413	82	what	what	PRON
ftr-332	1413	83	property	property	NOUN
ftr-332	1413	84	was	be	AUX
ftr-332	1413	85	or	or	CCONJ
ftr-332	1413	86	was	be	AUX
ftr-332	1413	87	not	not	PART
ftr-332	1413	88	owned	own	VERB
ftr-332	1413	89	by	by	ADP
ftr-332	1413	90	the	the	DET
ftr-332	1413	91	decedent	decedent	NOUN
ftr-332	1413	92	at	at	ADP
ftr-332	1413	93	death	death	NOUN
ftr-332	1413	94	)	)	PUNCT
ftr-332	1413	95	,	,	PUNCT
ftr-332	1413	96	which	which	PRON
ftr-332	1413	97	would	would	AUX
ftr-332	1413	98	prevent	prevent	VERB
ftr-332	1413	99	the	the	DET
ftr-332	1413	100	grant	grant	NOUN
ftr-332	1413	101	of	of	ADP
ftr-332	1413	102	the	the	DET
ftr-332	1413	103	requested	request	VERB
ftr-332	1413	104	relief.‖	relief.‖	NOUN
ftr-332	1413	105	b.	b.	PROPN
ftr-332	1413	106	and	and	CCONJ
ftr-332	1413	107	here	here	ADV
ftr-332	1413	108	are	be	AUX
ftr-332	1413	109	the	the	DET
ftr-332	1413	110	rules	rule	NOUN
ftr-332	1413	111	for	for	ADP
ftr-332	1413	112	figuring	figure	VERB
ftr-332	1413	113	out	out	ADP
ftr-332	1413	114	that	that	SCONJ
ftr-332	1413	115	nasty	nasty	ADJ
ftr-332	1413	116	carryover	carryover	NOUN
ftr-332	1413	117	basis	basis	NOUN
ftr-332	1413	118	if	if	SCONJ
ftr-332	1413	119	you	you	PRON
ftr-332	1413	120	opt	opt	VERB
ftr-332	1413	121	out	out	ADP
ftr-332	1413	122	of	of	ADP
ftr-332	1413	123	the	the	DET
ftr-332	1413	124	estate	estate	NOUN
ftr-332	1413	125	tax	tax	NOUN
ftr-332	1413	126	.	.	PUNCT
ftr-332	1414	1	this	this	PRON
ftr-332	1414	2	rev	rev	PROPN
ftr-332	1414	3	.	.	PROPN
ftr-332	1414	4	proc	proc	PROPN
ftr-332	1414	5	.	.	PUNCT
ftr-332	1414	6	is	be	AUX
ftr-332	1414	7	long	long	ADJ
ftr-332	1414	8	enough	enough	ADV
ftr-332	1414	9	and	and	CCONJ
ftr-332	1414	10	complicated	complicate	VERB
ftr-332	1414	11	enough	enough	ADV
ftr-332	1414	12	to	to	PART
ftr-332	1414	13	have	have	AUX
ftr-332	1414	14	been	be	AUX
ftr-332	1414	15	a	a	DET
ftr-332	1414	16	set	set	NOUN
ftr-332	1414	17	of	of	ADP
ftr-332	1414	18	regulations	regulation	NOUN
ftr-332	1414	19	,	,	PUNCT
ftr-332	1414	20	but	but	CCONJ
ftr-332	1414	21	they	they	PRON
ftr-332	1414	22	probably	probably	ADV
ftr-332	1414	23	could	could	AUX
ftr-332	1414	24	n’t	not	PART
ftr-332	1414	25	have	have	AUX
ftr-332	1414	26	gotten	get	VERB
ftr-332	1414	27	regulations	regulation	NOUN
ftr-332	1414	28	out	out	ADP
ftr-332	1414	29	before	before	ADP
ftr-332	1414	30	the	the	DET
ftr-332	1414	31	due	due	ADJ
ftr-332	1414	32	date	date	NOUN
ftr-332	1414	33	of	of	ADP
ftr-332	1414	34	the	the	DET
ftr-332	1414	35	form	form	NOUN
ftr-332	1414	36	on	on	ADP
ftr-332	1414	37	which	which	PRON
ftr-332	1414	38	you	you	PRON
ftr-332	1414	39	tell	tell	VERB
ftr-332	1414	40	them	they	PRON
ftr-332	1414	41	the	the	DET
ftr-332	1414	42	amount	amount	NOUN
ftr-332	1414	43	of	of	ADP
ftr-332	1414	44	the	the	DET
ftr-332	1414	45	carryover	carryover	NOUN
ftr-332	1414	46	basis	basis	NOUN
ftr-332	1414	47	.	.	PUNCT
ftr-332	1415	1	rev	rev	PROPN
ftr-332	1415	2	.	.	PROPN
ftr-332	1415	3	proc	proc	PROPN
ftr-332	1415	4	.	.	PUNCT
ftr-332	1416	1	2011	2011	NUM
ftr-332	1416	2	-	-	SYM
ftr-332	1416	3	41	41	NUM
ftr-332	1416	4	,	,	PUNCT
ftr-332	1416	5	2011	2011	NUM
ftr-332	1416	6	-	-	SYM
ftr-332	1416	7	35	35	NUM
ftr-332	1416	8	i.r.b	i.r.b	NOUN
ftr-332	1416	9	.	.	PUNCT
ftr-332	1417	1	188	188	NUM
ftr-332	1417	2	(	(	PUNCT
ftr-332	1417	3	8/5/11	8/5/11	NUM
ftr-332	1417	4	)	)	PUNCT
ftr-332	1417	5	.	.	PUNCT
ftr-332	1418	1	this	this	DET
ftr-332	1418	2	very	very	ADV
ftr-332	1418	3	long	long	ADV
ftr-332	1418	4	and	and	CCONJ
ftr-332	1418	5	detailed	detailed	ADJ
ftr-332	1418	6	revenue	revenue	NOUN
ftr-332	1418	7	procedure	procedure	NOUN
ftr-332	1418	8	–	–	PUNCT
ftr-332	1418	9	detailed	detail	VERB
ftr-332	1418	10	enough	enough	ADV
ftr-332	1418	11	to	to	PART
ftr-332	1418	12	be	be	AUX
ftr-332	1418	13	worthy	worthy	ADJ
ftr-332	1418	14	of	of	ADP
ftr-332	1418	15	regulations	regulation	NOUN
ftr-332	1418	16	if	if	SCONJ
ftr-332	1418	17	the	the	DET
ftr-332	1418	18	issue	issue	NOUN
ftr-332	1418	19	were	be	AUX
ftr-332	1418	20	permanent	permanent	ADJ
ftr-332	1418	21	–	–	PUNCT
ftr-332	1418	22	provides	provide	VERB
ftr-332	1418	23	safe	safe	ADJ
ftr-332	1418	24	harbor	harbor	NOUN
ftr-332	1418	25	guidance	guidance	NOUN
ftr-332	1418	26	regarding	regard	VERB
ftr-332	1418	27	the	the	DET
ftr-332	1418	28	determination	determination	NOUN
ftr-332	1418	29	of	of	ADP
ftr-332	1418	30	the	the	DET
ftr-332	1418	31	basis	basis	NOUN
ftr-332	1418	32	of	of	ADP
ftr-332	1418	33	property	property	NOUN
ftr-332	1418	34	under	under	ADP
ftr-332	1418	35	§	§	PROPN
ftr-332	1418	36	1022	1022	NUM
ftr-332	1418	37	.	.	PUNCT
ftr-332	1419	1	it	it	PRON
ftr-332	1419	2	is	be	AUX
ftr-332	1419	3	generally	generally	ADV
ftr-332	1419	4	incapable	incapable	ADJ
ftr-332	1419	5	of	of	ADP
ftr-332	1419	6	being	be	AUX
ftr-332	1419	7	concisely	concisely	ADV
ftr-332	1419	8	summarized	summarize	VERB
ftr-332	1419	9	,	,	PUNCT
ftr-332	1419	10	except	except	SCONJ
ftr-332	1419	11	to	to	PART
ftr-332	1419	12	say	say	VERB
ftr-332	1419	13	that	that	SCONJ
ftr-332	1419	14	it	it	PRON
ftr-332	1419	15	describes	describe	VERB
ftr-332	1419	16	the	the	DET
ftr-332	1419	17	types	type	NOUN
ftr-332	1419	18	of	of	ADP
ftr-332	1419	19	property	property	NOUN
ftr-332	1419	20	and	and	CCONJ
ftr-332	1419	21	types	type	NOUN
ftr-332	1419	22	transfers	transfer	NOUN
ftr-332	1419	23	of	of	ADP
ftr-332	1419	24	property	property	NOUN
ftr-332	1419	25	to	to	PART
ftr-332	1419	26	which	which	PRON
ftr-332	1419	27	§	§	PROPN
ftr-332	1419	28	1022	1022	NUM
ftr-332	1419	29	does	do	VERB
ftr-332	1419	30	and	and	CCONJ
ftr-332	1419	31	does	do	AUX
ftr-332	1419	32	not	not	PART
ftr-332	1419	33	apply	apply	VERB
ftr-332	1419	34	.	.	PUNCT
ftr-332	1420	1	it	it	PRON
ftr-332	1420	2	also	also	ADV
ftr-332	1420	3	describes	describe	VERB
ftr-332	1420	4	the	the	DET
ftr-332	1420	5	types	type	NOUN
ftr-332	1420	6	of	of	ADP
ftr-332	1420	7	property	property	NOUN
ftr-332	1420	8	for	for	ADP
ftr-332	1420	9	which	which	PRON
ftr-332	1420	10	no	no	DET
ftr-332	1420	11	allocation	allocation	NOUN
ftr-332	1420	12	of	of	ADP
ftr-332	1420	13	an	an	DET
ftr-332	1420	14	otherwise	otherwise	ADV
ftr-332	1420	15	permitted	permit	VERB
ftr-332	1420	16	basis	basis	NOUN
ftr-332	1420	17	increase	increase	NOUN
ftr-332	1420	18	is	be	AUX
ftr-332	1420	19	allowed	allow	VERB
ftr-332	1420	20	,	,	PUNCT
ftr-332	1420	21	and	and	CCONJ
ftr-332	1420	22	the	the	DET
ftr-332	1420	23	methods	method	NOUN
ftr-332	1420	24	for	for	ADP
ftr-332	1420	25	allocating	allocate	VERB
ftr-332	1420	26	allowable	allowable	ADJ
ftr-332	1420	27	basis	basis	NOUN
ftr-332	1420	28	increase	increase	NOUN
ftr-332	1420	29	among	among	ADP
ftr-332	1420	30	permitted	permit	VERB
ftr-332	1420	31	property	property	NOUN
ftr-332	1420	32	.	.	PUNCT
ftr-332	1421	1	no	no	DET
ftr-332	1421	2	basis	basis	NOUN
ftr-332	1421	3	increase	increase	NOUN
ftr-332	1421	4	may	may	AUX
ftr-332	1421	5	be	be	AUX
ftr-332	1421	6	allocated	allocate	VERB
ftr-332	1421	7	in	in	ADP
ftr-332	1421	8	a	a	DET
ftr-332	1421	9	manner	manner	NOUN
ftr-332	1421	10	that	that	PRON
ftr-332	1421	11	increases	increase	VERB
ftr-332	1421	12	the	the	DET
ftr-332	1421	13	basis	basis	NOUN
ftr-332	1421	14	to	to	ADP
ftr-332	1421	15	increases	increase	NOUN
ftr-332	1421	16	in	in	ADP
ftr-332	1421	17	value	value	NOUN
ftr-332	1421	18	occurring	occur	VERB
ftr-332	1421	19	after	after	ADP
ftr-332	1421	20	the	the	DET
ftr-332	1421	21	decedent‘s	decedent‘s	NOUN
ftr-332	1421	22	death	death	NOUN
ftr-332	1421	23	.	.	PUNCT
ftr-332	1422	1	the	the	DET
ftr-332	1422	2	decedent‘s	decedent‘s	NOUN
ftr-332	1422	3	depreciation	depreciation	NOUN
ftr-332	1422	4	deductions	deduction	NOUN
ftr-332	1422	5	for	for	ADP
ftr-332	1422	6	§	§	PROPN
ftr-332	1422	7	1245	1245	NUM
ftr-332	1422	8	property	property	NOUN
ftr-332	1422	9	are	be	AUX
ftr-332	1422	10	taken	take	VERB
ftr-332	1422	11	into	into	ADP
ftr-332	1422	12	account	account	NOUN
ftr-332	1422	13	by	by	ADP
ftr-332	1422	14	the	the	DET
ftr-332	1422	15	transferee	transferee	NOUN
ftr-332	1422	16	in	in	ADP
ftr-332	1422	17	computing	compute	VERB
ftr-332	1422	18	§	§	PROPN
ftr-332	1422	19	1245	1245	NUM
ftr-332	1422	20	recapture	recapture	NOUN
ftr-332	1422	21	.	.	PUNCT
ftr-332	1423	1	the	the	DET
ftr-332	1423	2	revenue	revenue	NOUN
ftr-332	1423	3	procedure	procedure	NOUN
ftr-332	1423	4	reiterates	reiterate	VERB
ftr-332	1423	5	that	that	SCONJ
ftr-332	1423	6	under	under	ADP
ftr-332	1423	7	§	§	PROPN
ftr-332	1423	8	1040	1040	NUM
ftr-332	1423	9	,	,	PUNCT
ftr-332	1423	10	the	the	DET
ftr-332	1423	11	satisfaction	satisfaction	NOUN
ftr-332	1423	12	of	of	ADP
ftr-332	1423	13	a	a	DET
ftr-332	1423	14	pecuniary	pecuniary	ADJ
ftr-332	1423	15	bequest	bequest	NOUN
ftr-332	1423	16	with	with	ADP
ftr-332	1423	17	property	property	NOUN
ftr-332	1423	18	having	have	VERB
ftr-332	1423	19	a	a	DET
ftr-332	1423	20	fair	fair	ADJ
ftr-332	1423	21	market	market	NOUN
ftr-332	1423	22	value	value	NOUN
ftr-332	1423	23	in	in	ADP
ftr-332	1423	24	excess	excess	NOUN
ftr-332	1423	25	of	of	ADP
ftr-332	1423	26	basis	basis	NOUN
ftr-332	1423	27	results	result	NOUN
ftr-332	1423	28	in	in	ADP
ftr-332	1423	29	gain	gain	NOUN
ftr-332	1423	30	recognition	recognition	NOUN
ftr-332	1423	31	,	,	PUNCT
ftr-332	1423	32	noting	note	VERB
ftr-332	1423	33	that	that	SCONJ
ftr-332	1423	34	this	this	DET
ftr-332	1423	35	rule	rule	NOUN
ftr-332	1423	36	does	do	AUX
ftr-332	1423	37	not	not	PART
ftr-332	1423	38	apply	apply	VERB
ftr-332	1423	39	to	to	ADP
ftr-332	1423	40	satisfaction	satisfaction	NOUN
ftr-332	1423	41	of	of	ADP
ftr-332	1423	42	a	a	DET
ftr-332	1423	43	pecuniary	pecuniary	ADJ
ftr-332	1423	44	bequest	bequest	NOUN
ftr-332	1423	45	with	with	ADP
ftr-332	1423	46	an	an	DET
ftr-332	1423	47	item	item	NOUN
ftr-332	1423	48	of	of	ADP
ftr-332	1423	49	ird	ird	PROPN
ftr-332	1423	50	.	.	PUNCT
ftr-332	1424	1	the	the	DET
ftr-332	1424	2	revenue	revenue	NOUN
ftr-332	1424	3	procedure	procedure	NOUN
ftr-332	1424	4	is	be	AUX
ftr-332	1424	5	effective	effective	ADJ
ftr-332	1424	6	8/29/11	8/29/11	NUM
ftr-332	1424	7	.	.	PUNCT
ftr-332	1425	1	4	4	NUM
ftr-332	1425	2	.	.	X
ftr-332	1425	3	the	the	DET
ftr-332	1425	4	key	key	NOUN
ftr-332	1425	5	to	to	ADP
ftr-332	1425	6	the	the	DET
ftr-332	1425	7	philosopher	philosopher	NOUN
ftr-332	1425	8	’s	’s	PART
ftr-332	1425	9	stone	stone	NOUN
ftr-332	1425	10	,	,	PUNCT
ftr-332	1425	11	which	which	PRON
ftr-332	1425	12	transmutes	transmute	VERB
ftr-332	1425	13	ordinary	ordinary	ADJ
ftr-332	1425	14	income	income	NOUN
ftr-332	1425	15	into	into	ADP
ftr-332	1425	16	capital	capital	NOUN
ftr-332	1425	17	gain	gain	NOUN
ftr-332	1425	18	.	.	PUNCT
ftr-332	1426	1	t.d	t.d	PROPN
ftr-332	1426	2	.	.	NOUN
ftr-332	1426	3	9514	9514	NUM
ftr-332	1426	4	,	,	PUNCT
ftr-332	1426	5	time	time	NOUN
ftr-332	1426	6	and	and	CCONJ
ftr-332	1426	7	manner	manner	NOUN
ftr-332	1426	8	for	for	ADP
ftr-332	1426	9	electing	elect	VERB
ftr-332	1426	10	capital	capital	NOUN
ftr-332	1426	11	asset	asset	NOUN
ftr-332	1426	12	treatment	treatment	NOUN
ftr-332	1426	13	for	for	ADP
ftr-332	1426	14	certain	certain	ADJ
ftr-332	1426	15	self	self	NOUN
ftr-332	1426	16	-	-	PUNCT
ftr-332	1426	17	created	create	VERB
ftr-332	1426	18	musical	musical	ADJ
ftr-332	1426	19	works	work	NOUN
ftr-332	1426	20	,	,	PUNCT
ftr-332	1427	1	76	76	NUM
ftr-332	1427	2	f.r	f.r	NOUN
ftr-332	1427	3	.	.	PROPN
ftr-332	1427	4	6553	6553	NUM
ftr-332	1427	5	(	(	PUNCT
ftr-332	1427	6	2/7/11	2/7/11	NUM
ftr-332	1427	7	)	)	PUNCT
ftr-332	1427	8	.	.	PUNCT
ftr-332	1428	1	the	the	DET
ftr-332	1428	2	treasury	treasury	PROPN
ftr-332	1428	3	has	have	AUX
ftr-332	1428	4	finalized	finalize	VERB
ftr-332	1428	5	reg	reg	NOUN
ftr-332	1428	6	.	.	PUNCT
ftr-332	1429	1	§	§	PROPN
ftr-332	1429	2	1.1221	1.1221	NUM
ftr-332	1429	3	-	-	SYM
ftr-332	1429	4	3	3	NUM
ftr-332	1429	5	,	,	PUNCT
ftr-332	1429	6	which	which	PRON
ftr-332	1429	7	deals	deal	VERB
ftr-332	1429	8	with	with	ADP
ftr-332	1429	9	the	the	DET
ftr-332	1429	10	election	election	NOUN
ftr-332	1429	11	to	to	PART
ftr-332	1429	12	treat	treat	VERB
ftr-332	1429	13	gain	gain	NOUN
ftr-332	1429	14	or	or	CCONJ
ftr-332	1429	15	loss	loss	NOUN
ftr-332	1429	16	from	from	ADP
ftr-332	1429	17	the	the	DET
ftr-332	1429	18	sale	sale	NOUN
ftr-332	1429	19	or	or	CCONJ
ftr-332	1429	20	exchange	exchange	NOUN
ftr-332	1429	21	of	of	ADP
ftr-332	1429	22	taxpayer	taxpayer	NOUN
ftr-332	1429	23	-	-	PUNCT
ftr-332	1429	24	created	create	VERB
ftr-332	1429	25	musical	musical	ADJ
ftr-332	1429	26	compositions	composition	NOUN
ftr-332	1429	27	or	or	CCONJ
ftr-332	1429	28	copyrights	copyright	NOUN
ftr-332	1429	29	in	in	ADP
ftr-332	1429	30	musical	musical	ADJ
ftr-332	1429	31	works	work	NOUN
ftr-332	1429	32	as	as	ADP
ftr-332	1429	33	gain	gain	NOUN
ftr-332	1429	34	or	or	CCONJ
ftr-332	1429	35	loss	loss	NOUN
ftr-332	1429	36	from	from	ADP
ftr-332	1429	37	the	the	DET
ftr-332	1429	38	sale	sale	NOUN
ftr-332	1429	39	or	or	CCONJ
ftr-332	1429	40	exchange	exchange	NOUN
ftr-332	1429	41	of	of	ADP
ftr-332	1429	42	a	a	DET
ftr-332	1429	43	capital	capital	NOUN
ftr-332	1429	44	asset	asset	NOUN
ftr-332	1429	45	.	.	PUNCT
ftr-332	1430	1	it	it	PRON
ftr-332	1430	2	also	also	ADV
ftr-332	1430	3	covers	cover	VERB
ftr-332	1430	4	taxpayers	taxpayer	NOUN
ftr-332	1430	5	whose	whose	DET
ftr-332	1430	6	basis	basis	NOUN
ftr-332	1430	7	is	be	AUX
ftr-332	1430	8	determined	determine	VERB
ftr-332	1430	9	by	by	ADP
ftr-332	1430	10	reference	reference	NOUN
ftr-332	1430	11	to	to	ADP
ftr-332	1430	12	the	the	DET
ftr-332	1430	13	basis	basis	NOUN
ftr-332	1430	14	of	of	ADP
ftr-332	1430	15	such	such	ADJ
ftr-332	1430	16	property	property	NOUN
ftr-332	1430	17	in	in	ADP
ftr-332	1430	18	the	the	DET
ftr-332	1430	19	hands	hand	NOUN
ftr-332	1430	20	of	of	ADP
ftr-332	1430	21	the	the	DET
ftr-332	1430	22	taxpayer	taxpayer	NOUN
ftr-332	1430	23	whose	whose	DET
ftr-332	1430	24	personal	personal	ADJ
ftr-332	1430	25	efforts	effort	NOUN
ftr-332	1430	26	created	create	VERB
ftr-332	1430	27	the	the	DET
ftr-332	1430	28	property	property	NOUN
ftr-332	1430	29	.	.	PUNCT
ftr-332	1431	1			X
ftr-332	1431	2	this	this	DET
ftr-332	1431	3	levels	level	NOUN
ftr-332	1431	4	the	the	DET
ftr-332	1431	5	playing	play	VERB
ftr-332	1431	6	field	field	NOUN
ftr-332	1431	7	between	between	ADP
ftr-332	1431	8	creators	creator	NOUN
ftr-332	1431	9	of	of	ADP
ftr-332	1431	10	musical	musical	ADJ
ftr-332	1431	11	works	work	NOUN
ftr-332	1431	12	and	and	CCONJ
ftr-332	1431	13	creators	creator	NOUN
ftr-332	1431	14	of	of	ADP
ftr-332	1431	15	patented	patented	ADJ
ftr-332	1431	16	inventions	invention	NOUN
ftr-332	1431	17	.	.	PUNCT
ftr-332	1432	1	244	244	NUM
ftr-332	1432	2	florida	florida	PROPN
ftr-332	1432	3	tax	tax	NOUN
ftr-332	1432	4	review	review	NOUN
ftr-332	1432	5	[	[	X
ftr-332	1432	6	vol	vol	NOUN
ftr-332	1432	7	.	.	PUNCT
ftr-332	1433	1	12:5	12:5	NUM
ftr-332	1433	2	5	5	NUM
ftr-332	1433	3	.	.	PUNCT
ftr-332	1434	1	what	what	PRON
ftr-332	1434	2	does	do	AUX
ftr-332	1434	3	―traded	―trade	VERB
ftr-332	1434	4	on	on	ADP
ftr-332	1434	5	an	an	DET
ftr-332	1434	6	established	establish	VERB
ftr-332	1434	7	securities	security	NOUN
ftr-332	1434	8	market‖	market‖	PROPN
ftr-332	1434	9	mean	mean	VERB
ftr-332	1434	10	in	in	ADP
ftr-332	1434	11	the	the	DET
ftr-332	1434	12	internet	internet	NOUN
ftr-332	1434	13	era	era	NOUN
ftr-332	1434	14	?	?	PUNCT
ftr-332	1435	1	reg-131947	reg-131947	NOUN
ftr-332	1435	2	-	-	PUNCT
ftr-332	1435	3	10	10	NUM
ftr-332	1435	4	,	,	PUNCT
ftr-332	1435	5	property	property	NOUN
ftr-332	1435	6	traded	trade	VERB
ftr-332	1435	7	on	on	ADP
ftr-332	1435	8	an	an	DET
ftr-332	1435	9	established	establish	VERB
ftr-332	1435	10	market	market	NOUN
ftr-332	1435	11	,	,	PUNCT
ftr-332	1435	12	76	76	NUM
ftr-332	1435	13	f.r	f.r	NOUN
ftr-332	1435	14	.	.	PROPN
ftr-332	1435	15	1101	1101	NUM
ftr-332	1435	16	(	(	PUNCT
ftr-332	1435	17	1/7/11	1/7/11	NUM
ftr-332	1435	18	)	)	PUNCT
ftr-332	1435	19	.	.	PUNCT
ftr-332	1436	1	under	under	ADP
ftr-332	1436	2	the	the	DET
ftr-332	1436	3	oid	oid	NOUN
ftr-332	1436	4	rules	rule	NOUN
ftr-332	1436	5	,	,	PUNCT
ftr-332	1436	6	if	if	SCONJ
ftr-332	1436	7	a	a	DET
ftr-332	1436	8	debt	debt	NOUN
ftr-332	1436	9	instrument	instrument	NOUN
ftr-332	1436	10	is	be	AUX
ftr-332	1436	11	issued	issue	VERB
ftr-332	1436	12	for	for	ADP
ftr-332	1436	13	stock	stock	NOUN
ftr-332	1436	14	or	or	CCONJ
ftr-332	1436	15	other	other	ADJ
ftr-332	1436	16	debt	debt	NOUN
ftr-332	1436	17	instruments	instrument	NOUN
ftr-332	1436	18	(	(	PUNCT
ftr-332	1436	19	or	or	CCONJ
ftr-332	1436	20	other	other	ADJ
ftr-332	1436	21	property	property	NOUN
ftr-332	1436	22	)	)	PUNCT
ftr-332	1436	23	that	that	PRON
ftr-332	1436	24	is	be	AUX
ftr-332	1436	25	traded	trade	VERB
ftr-332	1436	26	on	on	ADP
ftr-332	1436	27	an	an	DET
ftr-332	1436	28	established	establish	VERB
ftr-332	1436	29	securities	security	NOUN
ftr-332	1436	30	market	market	NOUN
ftr-332	1436	31	(	(	PUNCT
ftr-332	1436	32	often	often	ADV
ftr-332	1436	33	referred	refer	VERB
ftr-332	1436	34	to	to	ADP
ftr-332	1436	35	as	as	ADP
ftr-332	1436	36	―publicly	―publicly	ADV
ftr-332	1436	37	traded‖	traded‖	NUM
ftr-332	1436	38	)	)	PUNCT
ftr-332	1436	39	,	,	PUNCT
ftr-332	1436	40	the	the	DET
ftr-332	1436	41	issue	issue	NOUN
ftr-332	1436	42	price	price	NOUN
ftr-332	1436	43	of	of	ADP
ftr-332	1436	44	the	the	DET
ftr-332	1436	45	debt	debt	NOUN
ftr-332	1436	46	instrument	instrument	NOUN
ftr-332	1436	47	is	be	AUX
ftr-332	1436	48	the	the	DET
ftr-332	1436	49	fair	fair	ADJ
ftr-332	1436	50	market	market	NOUN
ftr-332	1436	51	value	value	NOUN
ftr-332	1436	52	of	of	ADP
ftr-332	1436	53	the	the	DET
ftr-332	1436	54	stock	stock	NOUN
ftr-332	1436	55	or	or	CCONJ
ftr-332	1436	56	other	other	ADJ
ftr-332	1436	57	property	property	NOUN
ftr-332	1436	58	.	.	PUNCT
ftr-332	1437	1	similarly	similarly	ADV
ftr-332	1437	2	,	,	PUNCT
ftr-332	1437	3	if	if	SCONJ
ftr-332	1437	4	a	a	DET
ftr-332	1437	5	debt	debt	NOUN
ftr-332	1437	6	instrument	instrument	NOUN
ftr-332	1437	7	issued	issue	VERB
ftr-332	1437	8	for	for	ADP
ftr-332	1437	9	property	property	NOUN
ftr-332	1437	10	,	,	PUNCT
ftr-332	1437	11	such	such	ADJ
ftr-332	1437	12	as	as	ADP
ftr-332	1437	13	another	another	DET
ftr-332	1437	14	debt	debt	NOUN
ftr-332	1437	15	instrument	instrument	NOUN
ftr-332	1437	16	,	,	PUNCT
ftr-332	1437	17	is	be	AUX
ftr-332	1437	18	traded	trade	VERB
ftr-332	1437	19	on	on	ADP
ftr-332	1437	20	an	an	DET
ftr-332	1437	21	established	establish	VERB
ftr-332	1437	22	securities	security	NOUN
ftr-332	1437	23	market	market	NOUN
ftr-332	1437	24	,	,	PUNCT
ftr-332	1437	25	the	the	DET
ftr-332	1437	26	issue	issue	NOUN
ftr-332	1437	27	price	price	NOUN
ftr-332	1437	28	of	of	ADP
ftr-332	1437	29	the	the	DET
ftr-332	1437	30	debt	debt	NOUN
ftr-332	1437	31	instrument	instrument	NOUN
ftr-332	1437	32	is	be	AUX
ftr-332	1437	33	the	the	DET
ftr-332	1437	34	fair	fair	ADJ
ftr-332	1437	35	market	market	NOUN
ftr-332	1437	36	value	value	NOUN
ftr-332	1437	37	of	of	ADP
ftr-332	1437	38	the	the	DET
ftr-332	1437	39	debt	debt	NOUN
ftr-332	1437	40	instrument	instrument	NOUN
ftr-332	1437	41	.	.	PUNCT
ftr-332	1438	1	see	see	VERB
ftr-332	1438	2	reg	reg	NOUN
ftr-332	1438	3	.	.	PUNCT
ftr-332	1439	1	§	§	PROPN
ftr-332	1439	2	1.1273	1.1273	NUM
ftr-332	1439	3	-	-	SYM
ftr-332	1439	4	2(c	2(c	NUM
ftr-332	1439	5	)	)	PUNCT
ftr-332	1439	6	.	.	PUNCT
ftr-332	1440	1	among	among	ADP
ftr-332	1440	2	other	other	ADJ
ftr-332	1440	3	issues	issue	NOUN
ftr-332	1440	4	,	,	PUNCT
ftr-332	1440	5	a	a	DET
ftr-332	1440	6	debt	debt	NOUN
ftr-332	1440	7	-	-	PUNCT
ftr-332	1440	8	for	for	ADP
ftr-332	1440	9	-	-	PUNCT
ftr-332	1440	10	debt	debt	NOUN
ftr-332	1440	11	exchange	exchange	NOUN
ftr-332	1440	12	(	(	PUNCT
ftr-332	1440	13	including	include	VERB
ftr-332	1440	14	a	a	DET
ftr-332	1440	15	significant	significant	ADJ
ftr-332	1440	16	modification	modification	NOUN
ftr-332	1440	17	of	of	ADP
ftr-332	1440	18	existing	exist	VERB
ftr-332	1440	19	debt	debt	NOUN
ftr-332	1440	20	)	)	PUNCT
ftr-332	1440	21	in	in	ADP
ftr-332	1440	22	the	the	DET
ftr-332	1440	23	context	context	NOUN
ftr-332	1440	24	of	of	ADP
ftr-332	1440	25	a	a	DET
ftr-332	1440	26	work	work	NOUN
ftr-332	1440	27	-	-	PUNCT
ftr-332	1440	28	out	out	NOUN
ftr-332	1440	29	may	may	AUX
ftr-332	1440	30	result	result	VERB
ftr-332	1440	31	in	in	ADP
ftr-332	1440	32	a	a	DET
ftr-332	1440	33	reduced	reduce	VERB
ftr-332	1440	34	issue	issue	NOUN
ftr-332	1440	35	price	price	NOUN
ftr-332	1440	36	for	for	ADP
ftr-332	1440	37	the	the	DET
ftr-332	1440	38	new	new	ADJ
ftr-332	1440	39	debt	debt	NOUN
ftr-332	1440	40	,	,	PUNCT
ftr-332	1440	41	which	which	PRON
ftr-332	1440	42	generally	generally	ADV
ftr-332	1440	43	would	would	AUX
ftr-332	1440	44	produce	produce	VERB
ftr-332	1440	45	(	(	PUNCT
ftr-332	1440	46	1	1	X
ftr-332	1440	47	)	)	PUNCT
ftr-332	1440	48	cod	cod	NOUN
ftr-332	1440	49	income	income	NOUN
ftr-332	1440	50	for	for	ADP
ftr-332	1440	51	the	the	DET
ftr-332	1440	52	issuer	issuer	NOUN
ftr-332	1440	53	(	(	PUNCT
ftr-332	1440	54	i.e.	i.e.	X
ftr-332	1440	55	,	,	PUNCT
ftr-332	1440	56	debtor	debtor	NOUN
ftr-332	1440	57	)	)	PUNCT
ftr-332	1440	58	,	,	PUNCT
ftr-332	1440	59	(	(	PUNCT
ftr-332	1440	60	2	2	X
ftr-332	1440	61	)	)	PUNCT
ftr-332	1440	62	a	a	DET
ftr-332	1440	63	loss	loss	NOUN
ftr-332	1440	64	to	to	ADP
ftr-332	1440	65	a	a	DET
ftr-332	1440	66	holder	holder	NOUN
ftr-332	1440	67	(	(	PUNCT
ftr-332	1440	68	i.e.	i.e.	X
ftr-332	1440	69	,	,	PUNCT
ftr-332	1440	70	creditor	creditor	NOUN
ftr-332	1440	71	)	)	PUNCT
ftr-332	1440	72	whose	whose	DET
ftr-332	1440	73	basis	basis	NOUN
ftr-332	1440	74	is	be	AUX
ftr-332	1440	75	greater	great	ADJ
ftr-332	1440	76	than	than	ADP
ftr-332	1440	77	the	the	DET
ftr-332	1440	78	issue	issue	NOUN
ftr-332	1440	79	price	price	NOUN
ftr-332	1440	80	of	of	ADP
ftr-332	1440	81	the	the	DET
ftr-332	1440	82	new	new	ADJ
ftr-332	1440	83	debt	debt	NOUN
ftr-332	1440	84	,	,	PUNCT
ftr-332	1440	85	and	and	CCONJ
ftr-332	1440	86	(	(	PUNCT
ftr-332	1440	87	3	3	X
ftr-332	1440	88	)	)	PUNCT
ftr-332	1440	89	oid	oid	NOUN
ftr-332	1440	90	that	that	PRON
ftr-332	1440	91	must	must	AUX
ftr-332	1440	92	be	be	AUX
ftr-332	1440	93	accounted	account	VERB
ftr-332	1440	94	for	for	ADP
ftr-332	1440	95	by	by	ADP
ftr-332	1440	96	both	both	CCONJ
ftr-332	1440	97	the	the	DET
ftr-332	1440	98	issuer	issuer	NOUN
ftr-332	1440	99	and	and	CCONJ
ftr-332	1440	100	the	the	DET
ftr-332	1440	101	holder	holder	NOUN
ftr-332	1440	102	of	of	ADP
ftr-332	1440	103	the	the	DET
ftr-332	1440	104	new	new	ADJ
ftr-332	1440	105	debt	debt	NOUN
ftr-332	1440	106	.	.	PUNCT
ftr-332	1441	1	the	the	DET
ftr-332	1441	2	treasury	treasury	NOUN
ftr-332	1441	3	has	have	AUX
ftr-332	1441	4	published	publish	VERB
ftr-332	1441	5	proposed	propose	VERB
ftr-332	1441	6	regulations	regulation	NOUN
ftr-332	1441	7	that	that	PRON
ftr-332	1441	8	are	be	AUX
ftr-332	1441	9	intended	intend	VERB
ftr-332	1441	10	to	to	PART
ftr-332	1441	11	simplify	simplify	VERB
ftr-332	1441	12	and	and	CCONJ
ftr-332	1441	13	clarify	clarify	VERB
ftr-332	1441	14	the	the	DET
ftr-332	1441	15	determination	determination	NOUN
ftr-332	1441	16	of	of	ADP
ftr-332	1441	17	when	when	SCONJ
ftr-332	1441	18	property	property	NOUN
ftr-332	1441	19	is	be	AUX
ftr-332	1441	20	traded	trade	VERB
ftr-332	1441	21	on	on	ADP
ftr-332	1441	22	an	an	DET
ftr-332	1441	23	established	establish	VERB
ftr-332	1441	24	market	market	NOUN
ftr-332	1441	25	.	.	PUNCT
ftr-332	1442	1	prop	prop	NOUN
ftr-332	1442	2	.	.	PUNCT
ftr-332	1443	1	reg	reg	PROPN
ftr-332	1443	2	.	.	PUNCT
ftr-332	1444	1	§	§	PROPN
ftr-332	1444	2	1.1273	1.1273	NUM
ftr-332	1444	3	-	-	PUNCT
ftr-332	1444	4	2(f)(1	2(f)(1	NUM
ftr-332	1444	5	)	)	PUNCT
ftr-332	1444	6	would	would	AUX
ftr-332	1444	7	identify	identify	VERB
ftr-332	1444	8	four	four	NUM
ftr-332	1444	9	ways	way	NOUN
ftr-332	1444	10	for	for	SCONJ
ftr-332	1444	11	property	property	NOUN
ftr-332	1444	12	to	to	PART
ftr-332	1444	13	be	be	AUX
ftr-332	1444	14	traded	trade	VERB
ftr-332	1444	15	on	on	ADP
ftr-332	1444	16	an	an	DET
ftr-332	1444	17	established	established	ADJ
ftr-332	1444	18	market	market	NOUN
ftr-332	1444	19	:	:	PUNCT
ftr-332	1444	20	(	(	PUNCT
ftr-332	1444	21	1	1	X
ftr-332	1444	22	)	)	PUNCT
ftr-332	1444	23	the	the	DET
ftr-332	1444	24	property	property	NOUN
ftr-332	1444	25	is	be	AUX
ftr-332	1444	26	publicly	publicly	ADV
ftr-332	1444	27	traded	trade	VERB
ftr-332	1444	28	on	on	ADP
ftr-332	1444	29	an	an	DET
ftr-332	1444	30	exchange	exchange	NOUN
ftr-332	1444	31	(	(	PUNCT
ftr-332	1444	32	as	as	SCONJ
ftr-332	1444	33	defined	define	VERB
ftr-332	1444	34	)	)	PUNCT
ftr-332	1444	35	,	,	PUNCT
ftr-332	1444	36	which	which	PRON
ftr-332	1444	37	is	be	AUX
ftr-332	1444	38	relatively	relatively	ADV
ftr-332	1444	39	unusual	unusual	ADJ
ftr-332	1444	40	for	for	ADP
ftr-332	1444	41	debt	debt	NOUN
ftr-332	1444	42	instruments	instrument	NOUN
ftr-332	1444	43	other	other	ADJ
ftr-332	1444	44	than	than	ADP
ftr-332	1444	45	corporate	corporate	ADJ
ftr-332	1444	46	bonds	bond	NOUN
ftr-332	1444	47	;	;	PUNCT
ftr-332	1444	48	(	(	PUNCT
ftr-332	1444	49	2	2	X
ftr-332	1444	50	)	)	PUNCT
ftr-332	1444	51	a	a	DET
ftr-332	1444	52	sales	sale	NOUN
ftr-332	1444	53	price	price	NOUN
ftr-332	1444	54	for	for	ADP
ftr-332	1444	55	the	the	DET
ftr-332	1444	56	property	property	NOUN
ftr-332	1444	57	is	be	AUX
ftr-332	1444	58	reasonably	reasonably	ADV
ftr-332	1444	59	available	available	ADJ
ftr-332	1444	60	–	–	PUNCT
ftr-332	1444	61	―it	―it	NUM
ftr-332	1444	62	appears	appear	VERB
ftr-332	1444	63	in	in	ADP
ftr-332	1444	64	a	a	DET
ftr-332	1444	65	medium	medium	NOUN
ftr-332	1444	66	that	that	PRON
ftr-332	1444	67	is	be	AUX
ftr-332	1444	68	made	make	VERB
ftr-332	1444	69	available	available	ADJ
ftr-332	1444	70	to	to	ADP
ftr-332	1444	71	persons	person	NOUN
ftr-332	1444	72	that	that	PRON
ftr-332	1444	73	regularly	regularly	ADV
ftr-332	1444	74	purchase	purchase	VERB
ftr-332	1444	75	or	or	CCONJ
ftr-332	1444	76	sell	sell	VERB
ftr-332	1444	77	debt	debt	NOUN
ftr-332	1444	78	instruments	instrument	NOUN
ftr-332	1444	79	,	,	PUNCT
ftr-332	1444	80	or	or	CCONJ
ftr-332	1444	81	persons	person	NOUN
ftr-332	1444	82	that	that	PRON
ftr-332	1444	83	broker	broker	NOUN
ftr-332	1444	84	purchases	purchase	NOUN
ftr-332	1444	85	or	or	CCONJ
ftr-332	1444	86	sales	sale	NOUN
ftr-332	1444	87	of	of	ADP
ftr-332	1444	88	debt	debt	NOUN
ftr-332	1444	89	instruments‖	instruments‖	PROPN
ftr-332	1444	90	(	(	PUNCT
ftr-332	1444	91	―a	―a	NOUN
ftr-332	1444	92	sale	sale	NOUN
ftr-332	1444	93	that	that	PRON
ftr-332	1444	94	is	be	AUX
ftr-332	1444	95	reported	report	VERB
ftr-332	1444	96	electronically	electronically	ADV
ftr-332	1444	97	at	at	ADP
ftr-332	1444	98	any	any	DET
ftr-332	1444	99	time	time	NOUN
ftr-332	1444	100	in	in	ADP
ftr-332	1444	101	the	the	DET
ftr-332	1444	102	31	31	NUM
ftr-332	1444	103	-	-	PUNCT
ftr-332	1444	104	day	day	NOUN
ftr-332	1444	105	time	time	NOUN
ftr-332	1444	106	period	period	NOUN
ftr-332	1444	107	,	,	PUNCT
ftr-332	1444	108	such	such	ADJ
ftr-332	1444	109	as	as	ADP
ftr-332	1444	110	in	in	ADP
ftr-332	1444	111	the	the	DET
ftr-332	1444	112	trade	trade	NOUN
ftr-332	1444	113	reporting	reporting	NOUN
ftr-332	1444	114	and	and	CCONJ
ftr-332	1444	115	compliance	compliance	NOUN
ftr-332	1444	116	engine	engine	NOUN
ftr-332	1444	117	(	(	PUNCT
ftr-332	1444	118	―trace‖	―trace‖	PROPN
ftr-332	1444	119	)	)	PUNCT
ftr-332	1444	120	database	database	NOUN
ftr-332	1444	121	maintained	maintain	VERB
ftr-332	1444	122	by	by	ADP
ftr-332	1444	123	the	the	DET
ftr-332	1444	124	financial	financial	ADJ
ftr-332	1444	125	industry	industry	NOUN
ftr-332	1444	126	regulatory	regulatory	ADJ
ftr-332	1444	127	authority	authority	NOUN
ftr-332	1444	128	,	,	PUNCT
ftr-332	1444	129	would	would	AUX
ftr-332	1444	130	cause	cause	VERB
ftr-332	1444	131	the	the	DET
ftr-332	1444	132	instrument	instrument	NOUN
ftr-332	1444	133	to	to	PART
ftr-332	1444	134	be	be	AUX
ftr-332	1444	135	publicly	publicly	ADV
ftr-332	1444	136	traded	trade	VERB
ftr-332	1444	137	,	,	PUNCT
ftr-332	1444	138	as	as	SCONJ
ftr-332	1444	139	would	would	AUX
ftr-332	1444	140	other	other	ADJ
ftr-332	1444	141	pricing	pricing	NOUN
ftr-332	1444	142	services	service	NOUN
ftr-332	1444	143	and	and	CCONJ
ftr-332	1444	144	trading	trading	NOUN
ftr-332	1444	145	platforms	platform	NOUN
ftr-332	1444	146	that	that	PRON
ftr-332	1444	147	report	report	VERB
ftr-332	1444	148	prices	price	NOUN
ftr-332	1444	149	of	of	ADP
ftr-332	1444	150	executed	execute	VERB
ftr-332	1444	151	sales	sale	NOUN
ftr-332	1444	152	on	on	ADP
ftr-332	1444	153	a	a	DET
ftr-332	1444	154	general	general	ADJ
ftr-332	1444	155	basis	basis	NOUN
ftr-332	1444	156	or	or	CCONJ
ftr-332	1444	157	to	to	ADP
ftr-332	1444	158	subscribers‖	subscribers‖	PROPN
ftr-332	1444	159	)	)	PUNCT
ftr-332	1444	160	;	;	PUNCT
ftr-332	1444	161	(	(	PUNCT
ftr-332	1444	162	3	3	X
ftr-332	1444	163	)	)	PUNCT
ftr-332	1444	164	if	if	SCONJ
ftr-332	1444	165	a	a	DET
ftr-332	1444	166	firm	firm	ADJ
ftr-332	1444	167	price	price	NOUN
ftr-332	1444	168	quote	quote	NOUN
ftr-332	1444	169	to	to	PART
ftr-332	1444	170	buy	buy	VERB
ftr-332	1444	171	or	or	CCONJ
ftr-332	1444	172	sell	sell	VERB
ftr-332	1444	173	the	the	DET
ftr-332	1444	174	property	property	NOUN
ftr-332	1444	175	is	be	AUX
ftr-332	1444	176	available	available	ADJ
ftr-332	1444	177	;	;	PUNCT
ftr-332	1444	178	or	or	CCONJ
ftr-332	1444	179	(	(	PUNCT
ftr-332	1444	180	4	4	X
ftr-332	1444	181	)	)	PUNCT
ftr-332	1444	182	a	a	DET
ftr-332	1444	183	price	price	NOUN
ftr-332	1444	184	quote	quote	INTJ
ftr-332	1444	185	(	(	PUNCT
ftr-332	1444	186	other	other	ADJ
ftr-332	1444	187	than	than	ADP
ftr-332	1444	188	a	a	DET
ftr-332	1444	189	firm	firm	ADJ
ftr-332	1444	190	quote	quote	NOUN
ftr-332	1444	191	)	)	PUNCT
ftr-332	1444	192	that	that	PRON
ftr-332	1444	193	meets	meet	VERB
ftr-332	1444	194	certain	certain	ADJ
ftr-332	1444	195	standards	standard	NOUN
ftr-332	1444	196	set	set	VERB
ftr-332	1444	197	forth	forth	ADP
ftr-332	1444	198	in	in	ADP
ftr-332	1444	199	the	the	DET
ftr-332	1444	200	regulations	regulation	NOUN
ftr-332	1444	201	is	be	AUX
ftr-332	1444	202	provided	provide	VERB
ftr-332	1444	203	by	by	ADP
ftr-332	1444	204	a	a	DET
ftr-332	1444	205	dealer	dealer	NOUN
ftr-332	1444	206	,	,	PUNCT
ftr-332	1444	207	a	a	DET
ftr-332	1444	208	broker	broker	NOUN
ftr-332	1444	209	,	,	PUNCT
ftr-332	1444	210	or	or	CCONJ
ftr-332	1444	211	a	a	DET
ftr-332	1444	212	pricing	pricing	NOUN
ftr-332	1444	213	service	service	NOUN
ftr-332	1444	214	(	(	PUNCT
ftr-332	1444	215	an	an	DET
ftr-332	1444	216	indicative	indicative	ADJ
ftr-332	1444	217	quote	quote	NOUN
ftr-332	1444	218	)	)	PUNCT
ftr-332	1444	219	.	.	PUNCT
ftr-332	1445	1	in	in	ADP
ftr-332	1445	2	all	all	DET
ftr-332	1445	3	four	four	NUM
ftr-332	1445	4	cases	case	NOUN
ftr-332	1445	5	,	,	PUNCT
ftr-332	1445	6	the	the	DET
ftr-332	1445	7	time	time	NOUN
ftr-332	1445	8	for	for	ADP
ftr-332	1445	9	determining	determine	VERB
ftr-332	1445	10	whether	whether	SCONJ
ftr-332	1445	11	the	the	DET
ftr-332	1445	12	property	property	NOUN
ftr-332	1445	13	is	be	AUX
ftr-332	1445	14	publicly	publicly	ADV
ftr-332	1445	15	traded	trade	VERB
ftr-332	1445	16	is	be	AUX
ftr-332	1445	17	the	the	DET
ftr-332	1445	18	31	31	NUM
ftr-332	1445	19	-	-	PUNCT
ftr-332	1445	20	day	day	NOUN
ftr-332	1445	21	period	period	NOUN
ftr-332	1445	22	ending	end	VERB
ftr-332	1445	23	fifteen	fifteen	NUM
ftr-332	1445	24	days	day	NOUN
ftr-332	1445	25	after	after	ADP
ftr-332	1445	26	the	the	DET
ftr-332	1445	27	issue	issue	NOUN
ftr-332	1445	28	date	date	NOUN
ftr-332	1445	29	of	of	ADP
ftr-332	1445	30	the	the	DET
ftr-332	1445	31	debt	debt	NOUN
ftr-332	1445	32	instrument	instrument	NOUN
ftr-332	1445	33	.	.	PUNCT
ftr-332	1446	1	the	the	DET
ftr-332	1446	2	regulations	regulation	NOUN
ftr-332	1446	3	will	will	AUX
ftr-332	1446	4	apply	apply	VERB
ftr-332	1446	5	to	to	ADP
ftr-332	1446	6	debt	debt	NOUN
ftr-332	1446	7	instruments	instrument	NOUN
ftr-332	1446	8	that	that	PRON
ftr-332	1446	9	have	have	VERB
ftr-332	1446	10	an	an	DET
ftr-332	1446	11	issue	issue	NOUN
ftr-332	1446	12	date	date	NOUN
ftr-332	1446	13	on	on	ADP
ftr-332	1446	14	or	or	CCONJ
ftr-332	1446	15	after	after	ADP
ftr-332	1446	16	the	the	DET
ftr-332	1446	17	promulgation	promulgation	NOUN
ftr-332	1446	18	of	of	ADP
ftr-332	1446	19	final	final	ADJ
ftr-332	1446	20	regulations	regulation	NOUN
ftr-332	1446	21	.	.	PUNCT
ftr-332	1447	1	6	6	X
ftr-332	1447	2	.	.	PUNCT
ftr-332	1447	3	this	this	DET
ftr-332	1447	4	case	case	NOUN
ftr-332	1447	5	is	be	AUX
ftr-332	1447	6	a	a	DET
ftr-332	1447	7	poster	poster	NOUN
ftr-332	1447	8	child	child	NOUN
ftr-332	1447	9	for	for	ADP
ftr-332	1447	10	the	the	DET
ftr-332	1447	11	argument	argument	NOUN
ftr-332	1447	12	that	that	SCONJ
ftr-332	1447	13	§	§	PROPN
ftr-332	1447	14	1221	1221	NUM
ftr-332	1447	15	ought	ought	AUX
ftr-332	1447	16	to	to	PART
ftr-332	1447	17	list	list	VERB
ftr-332	1447	18	what	what	PRON
ftr-332	1447	19	are	be	AUX
ftr-332	1447	20	capital	capital	NOUN
ftr-332	1447	21	assets	asset	NOUN
ftr-332	1447	22	rather	rather	ADV
ftr-332	1447	23	than	than	ADP
ftr-332	1447	24	listing	list	VERB
ftr-332	1447	25	what	what	PRON
ftr-332	1447	26	are	be	AUX
ftr-332	1447	27	not	not	PART
ftr-332	1447	28	capital	capital	NOUN
ftr-332	1447	29	assets	asset	NOUN
ftr-332	1447	30	.	.	PUNCT
ftr-332	1448	1	2	2	NUM
ftr-332	1448	2	tempel	tempel	NOUN
ftr-332	1448	3	v.	v.	PROPN
ftr-332	1448	4	commissioner	commissioner	PROPN
ftr-332	1448	5	,	,	PUNCT
ftr-332	1448	6	136	136	NUM
ftr-332	1448	7	t.c	t.c	NOUN
ftr-332	1448	8	.	.	PROPN
ftr-332	1448	9	341	341	NUM
ftr-332	1448	10	(	(	PUNCT
ftr-332	1448	11	4/5/11	4/5/11	NUM
ftr-332	1448	12	)	)	PUNCT
ftr-332	1448	13	.	.	PUNCT
ftr-332	1449	1	on	on	ADP
ftr-332	1449	2	2	2	NUM
ftr-332	1449	3	.	.	PUNCT
ftr-332	1449	4	see	see	VERB
ftr-332	1449	5	martin	martin	PROPN
ftr-332	1449	6	j.	j.	PROPN
ftr-332	1449	7	mcmahon	mcmahon	PROPN
ftr-332	1449	8	,	,	PUNCT
ftr-332	1449	9	jr	jr	PROPN
ftr-332	1449	10	.	.	PROPN
ftr-332	1449	11	,	,	PUNCT
ftr-332	1449	12	reinstating	reinstate	VERB
ftr-332	1449	13	a	a	DET
ftr-332	1449	14	capital	capital	NOUN
ftr-332	1449	15	gains	gain	NOUN
ftr-332	1449	16	preference	preference	NOUN
ftr-332	1449	17	and	and	CCONJ
ftr-332	1449	18	tax	tax	NOUN
ftr-332	1449	19	expenditure	expenditure	NOUN
ftr-332	1449	20	analysis	analysis	NOUN
ftr-332	1449	21	,	,	PUNCT
ftr-332	1449	22	48	48	NUM
ftr-332	1449	23	tax	tax	NOUN
ftr-332	1449	24	notes	note	NOUN
ftr-332	1449	25	1437	1437	NUM
ftr-332	1449	26	(	(	PUNCT
ftr-332	1449	27	september	september	PROPN
ftr-332	1449	28	10	10	NUM
ftr-332	1449	29	,	,	PUNCT
ftr-332	1449	30	1990	1990	NUM
ftr-332	1449	31	)	)	PUNCT
ftr-332	1449	32	.	.	PUNCT
ftr-332	1450	1	2012	2012	NUM
ftr-332	1450	2	]	]	PUNCT
ftr-332	1450	3	recent	recent	ADJ
ftr-332	1450	4	developments	development	NOUN
ftr-332	1450	5	in	in	ADP
ftr-332	1450	6	federal	federal	ADJ
ftr-332	1450	7	income	income	NOUN
ftr-332	1450	8	taxation	taxation	NOUN
ftr-332	1450	9	245	245	NUM
ftr-332	1450	10	december	december	PROPN
ftr-332	1450	11	17	17	NUM
ftr-332	1450	12	,	,	PUNCT
ftr-332	1450	13	2004	2004	NUM
ftr-332	1450	14	,	,	PUNCT
ftr-332	1450	15	the	the	DET
ftr-332	1450	16	taxpayers	taxpayer	NOUN
ftr-332	1450	17	donated	donate	VERB
ftr-332	1450	18	a	a	DET
ftr-332	1450	19	qualified	qualified	ADJ
ftr-332	1450	20	conservation	conservation	NOUN
ftr-332	1450	21	easement	easement	NOUN
ftr-332	1450	22	to	to	ADP
ftr-332	1450	23	a	a	DET
ftr-332	1450	24	qualified	qualified	ADJ
ftr-332	1450	25	organization	organization	NOUN
ftr-332	1450	26	and	and	CCONJ
ftr-332	1450	27	qualified	qualified	ADJ
ftr-332	1450	28	for	for	ADP
ftr-332	1450	29	$	$	SYM
ftr-332	1450	30	260,000	260,000	NUM
ftr-332	1450	31	of	of	ADP
ftr-332	1450	32	conservation	conservation	NOUN
ftr-332	1450	33	easement	easement	ADJ
ftr-332	1450	34	income	income	NOUN
ftr-332	1450	35	tax	tax	NOUN
ftr-332	1450	36	credits	credit	NOUN
ftr-332	1450	37	,	,	PUNCT
ftr-332	1450	38	which	which	PRON
ftr-332	1450	39	were	be	AUX
ftr-332	1450	40	transferrable	transferrable	ADJ
ftr-332	1450	41	,	,	PUNCT
ftr-332	1450	42	from	from	ADP
ftr-332	1450	43	the	the	DET
ftr-332	1450	44	state	state	NOUN
ftr-332	1450	45	of	of	ADP
ftr-332	1450	46	colorado	colorado	PROPN
ftr-332	1450	47	.	.	PUNCT
ftr-332	1451	1	they	they	PRON
ftr-332	1451	2	incurred	incur	VERB
ftr-332	1451	3	$	$	SYM
ftr-332	1451	4	11,574.74	11,574.74	NUM
ftr-332	1451	5	of	of	ADP
ftr-332	1451	6	expenses	expense	NOUN
ftr-332	1451	7	in	in	ADP
ftr-332	1451	8	connection	connection	NOUN
ftr-332	1451	9	with	with	ADP
ftr-332	1451	10	the	the	DET
ftr-332	1451	11	donation	donation	NOUN
ftr-332	1451	12	that	that	PRON
ftr-332	1451	13	primarily	primarily	ADV
ftr-332	1451	14	consisted	consist	VERB
ftr-332	1451	15	of	of	ADP
ftr-332	1451	16	various	various	ADJ
ftr-332	1451	17	professional	professional	ADJ
ftr-332	1451	18	fees	fee	NOUN
ftr-332	1451	19	.	.	PUNCT
ftr-332	1452	1	under	under	ADP
ftr-332	1452	2	complex	complex	ADJ
ftr-332	1452	3	colorado	colorado	NOUN
ftr-332	1452	4	statutory	statutory	ADJ
ftr-332	1452	5	provisions	provision	NOUN
ftr-332	1452	6	(	(	PUNCT
ftr-332	1452	7	which	which	PRON
ftr-332	1452	8	are	be	AUX
ftr-332	1452	9	not	not	PART
ftr-332	1452	10	fully	fully	ADV
ftr-332	1452	11	explained	explain	VERB
ftr-332	1452	12	in	in	ADP
ftr-332	1452	13	the	the	DET
ftr-332	1452	14	opinion	opinion	NOUN
ftr-332	1452	15	)	)	PUNCT
ftr-332	1452	16	only	only	ADV
ftr-332	1452	17	$	$	SYM
ftr-332	1452	18	50,000	50,000	NUM
ftr-332	1452	19	of	of	ADP
ftr-332	1452	20	the	the	DET
ftr-332	1452	21	credits	credit	NOUN
ftr-332	1452	22	was	be	AUX
ftr-332	1452	23	currently	currently	ADV
ftr-332	1452	24	refundable	refundable	ADJ
ftr-332	1452	25	to	to	ADP
ftr-332	1452	26	the	the	DET
ftr-332	1452	27	taxpayers	taxpayer	NOUN
ftr-332	1452	28	,	,	PUNCT
ftr-332	1452	29	and	and	CCONJ
ftr-332	1452	30	then	then	ADV
ftr-332	1452	31	only	only	ADV
ftr-332	1452	32	in	in	ADP
ftr-332	1452	33	a	a	DET
ftr-332	1452	34	year	year	NOUN
ftr-332	1452	35	in	in	ADP
ftr-332	1452	36	which	which	PRON
ftr-332	1452	37	colorado	colorado	NOUN
ftr-332	1452	38	had	have	VERB
ftr-332	1452	39	a	a	DET
ftr-332	1452	40	budget	budget	NOUN
ftr-332	1452	41	surplus	surplus	NOUN
ftr-332	1452	42	;	;	PUNCT
ftr-332	1452	43	the	the	DET
ftr-332	1452	44	excess	excess	NOUN
ftr-332	1452	45	could	could	AUX
ftr-332	1452	46	be	be	AUX
ftr-332	1452	47	carried	carry	VERB
ftr-332	1452	48	over	over	ADP
ftr-332	1452	49	for	for	ADP
ftr-332	1452	50	twenty	twenty	NUM
ftr-332	1452	51	years	year	NOUN
ftr-332	1452	52	.	.	PUNCT
ftr-332	1453	1	however	however	ADV
ftr-332	1453	2	,	,	PUNCT
ftr-332	1453	3	colorado	colorado	PROPN
ftr-332	1453	4	law	law	PROPN
ftr-332	1453	5	permitted	permit	VERB
ftr-332	1453	6	the	the	DET
ftr-332	1453	7	sale	sale	NOUN
ftr-332	1453	8	of	of	ADP
ftr-332	1453	9	excess	excess	ADJ
ftr-332	1453	10	credits	credit	NOUN
ftr-332	1453	11	to	to	ADP
ftr-332	1453	12	third	third	ADJ
ftr-332	1453	13	parties	party	NOUN
ftr-332	1453	14	,	,	PUNCT
ftr-332	1453	15	who	who	PRON
ftr-332	1453	16	could	could	AUX
ftr-332	1453	17	use	use	VERB
ftr-332	1453	18	them	they	PRON
ftr-332	1453	19	to	to	PART
ftr-332	1453	20	offset	offset	VERB
ftr-332	1453	21	their	their	PRON
ftr-332	1453	22	tax	tax	NOUN
ftr-332	1453	23	liabilities	liability	NOUN
ftr-332	1453	24	.	.	PUNCT
ftr-332	1454	1	in	in	ADP
ftr-332	1454	2	december	december	PROPN
ftr-332	1454	3	of	of	ADP
ftr-332	1454	4	2004	2004	NUM
ftr-332	1454	5	,	,	PUNCT
ftr-332	1454	6	the	the	DET
ftr-332	1454	7	taxpayers	taxpayer	NOUN
ftr-332	1454	8	sold	sell	VERB
ftr-332	1454	9	$	$	SYM
ftr-332	1454	10	40,500	40,500	NUM
ftr-332	1454	11	of	of	ADP
ftr-332	1454	12	their	their	PRON
ftr-332	1454	13	state	state	NOUN
ftr-332	1454	14	tax	tax	NOUN
ftr-332	1454	15	credits	credit	NOUN
ftr-332	1454	16	to	to	ADP
ftr-332	1454	17	an	an	DET
ftr-332	1454	18	unrelated	unrelated	ADJ
ftr-332	1454	19	third	third	ADJ
ftr-332	1454	20	party	party	NOUN
ftr-332	1454	21	for	for	ADP
ftr-332	1454	22	net	net	ADJ
ftr-332	1454	23	proceeds	proceed	NOUN
ftr-332	1454	24	of	of	ADP
ftr-332	1454	25	$	$	SYM
ftr-332	1454	26	30,375	30,375	NUM
ftr-332	1454	27	.	.	PUNCT
ftr-332	1455	1	later	later	ADV
ftr-332	1455	2	in	in	ADP
ftr-332	1455	3	december	december	PROPN
ftr-332	1455	4	of	of	ADP
ftr-332	1455	5	2004	2004	NUM
ftr-332	1455	6	,	,	PUNCT
ftr-332	1455	7	they	they	PRON
ftr-332	1455	8	sold	sell	VERB
ftr-332	1455	9	an	an	DET
ftr-332	1455	10	additional	additional	ADJ
ftr-332	1455	11	$	$	SYM
ftr-332	1455	12	69,500	69,500	NUM
ftr-332	1455	13	of	of	ADP
ftr-332	1455	14	their	their	PRON
ftr-332	1455	15	credits	credit	NOUN
ftr-332	1455	16	to	to	ADP
ftr-332	1455	17	another	another	DET
ftr-332	1455	18	unrelated	unrelated	ADJ
ftr-332	1455	19	third	third	ADJ
ftr-332	1455	20	party	party	NOUN
ftr-332	1455	21	for	for	ADP
ftr-332	1455	22	net	net	ADJ
ftr-332	1455	23	proceeds	proceed	NOUN
ftr-332	1455	24	of	of	ADP
ftr-332	1455	25	$	$	SYM
ftr-332	1455	26	52,125	52,125	NUM
ftr-332	1455	27	.	.	PUNCT
ftr-332	1456	1	they	they	PRON
ftr-332	1456	2	reported	report	VERB
ftr-332	1456	3	$	$	SYM
ftr-332	1456	4	77,603	77,603	NUM
ftr-332	1456	5	of	of	ADP
ftr-332	1456	6	short	short	ADJ
ftr-332	1456	7	-	-	PUNCT
ftr-332	1456	8	term	term	NOUN
ftr-332	1456	9	capital	capital	NOUN
ftr-332	1456	10	gains	gain	NOUN
ftr-332	1456	11	from	from	ADP
ftr-332	1456	12	the	the	DET
ftr-332	1456	13	sale	sale	NOUN
ftr-332	1456	14	of	of	ADP
ftr-332	1456	15	their	their	PRON
ftr-332	1456	16	state	state	NOUN
ftr-332	1456	17	tax	tax	NOUN
ftr-332	1456	18	credits	credit	NOUN
ftr-332	1456	19	,	,	PUNCT
ftr-332	1456	20	reflecting	reflect	VERB
ftr-332	1456	21	total	total	ADJ
ftr-332	1456	22	sales	sale	NOUN
ftr-332	1456	23	proceeds	proceed	NOUN
ftr-332	1456	24	of	of	ADP
ftr-332	1456	25	$	$	SYM
ftr-332	1456	26	82,500	82,500	NUM
ftr-332	1456	27	and	and	CCONJ
ftr-332	1456	28	a	a	DET
ftr-332	1456	29	basis	basis	NOUN
ftr-332	1456	30	of	of	ADP
ftr-332	1456	31	$	$	SYM
ftr-332	1456	32	4,897	4,897	NUM
ftr-332	1456	33	in	in	ADP
ftr-332	1456	34	those	those	DET
ftr-332	1456	35	credits	credit	NOUN
ftr-332	1456	36	.	.	PUNCT
ftr-332	1457	1	they	they	PRON
ftr-332	1457	2	computed	compute	VERB
ftr-332	1457	3	their	their	PRON
ftr-332	1457	4	basis	basis	NOUN
ftr-332	1457	5	in	in	ADP
ftr-332	1457	6	the	the	DET
ftr-332	1457	7	state	state	NOUN
ftr-332	1457	8	tax	tax	NOUN
ftr-332	1457	9	credits	credit	NOUN
ftr-332	1457	10	by	by	ADP
ftr-332	1457	11	allocating	allocate	VERB
ftr-332	1457	12	the	the	DET
ftr-332	1457	13	$	$	SYM
ftr-332	1457	14	11,574.74	11,574.74	NUM
ftr-332	1457	15	of	of	ADP
ftr-332	1457	16	expenses	expense	NOUN
ftr-332	1457	17	they	they	PRON
ftr-332	1457	18	incurred	incur	VERB
ftr-332	1457	19	to	to	PART
ftr-332	1457	20	make	make	VERB
ftr-332	1457	21	the	the	DET
ftr-332	1457	22	donation	donation	NOUN
ftr-332	1457	23	to	to	ADP
ftr-332	1457	24	the	the	DET
ftr-332	1457	25	portion	portion	NOUN
ftr-332	1457	26	of	of	ADP
ftr-332	1457	27	the	the	DET
ftr-332	1457	28	credits	credit	NOUN
ftr-332	1457	29	they	they	PRON
ftr-332	1457	30	sold	sell	VERB
ftr-332	1457	31	(	(	PUNCT
ftr-332	1457	32	i.e.	i.e.	X
ftr-332	1457	33	,	,	PUNCT
ftr-332	1457	34	$	$	SYM
ftr-332	1457	35	110,000	110,000	NUM
ftr-332	1457	36	of	of	ADP
ftr-332	1457	37	credits	credit	NOUN
ftr-332	1457	38	sold	sell	VERB
ftr-332	1457	39	/	/	SYM
ftr-332	1457	40	$	$	SYM
ftr-332	1457	41	260,000	260,000	NUM
ftr-332	1457	42	of	of	ADP
ftr-332	1457	43	total	total	ADJ
ftr-332	1457	44	credits	credit	NOUN
ftr-332	1457	45	x	x	PUNCT
ftr-332	1457	46	$	$	SYM
ftr-332	1457	47	11,574.74	11,574.74	NUM
ftr-332	1457	48	=	=	SYM
ftr-332	1457	49	$	$	SYM
ftr-332	1457	50	4,897	4,897	NUM
ftr-332	1457	51	)	)	PUNCT
ftr-332	1457	52	.	.	PUNCT
ftr-332	1458	1	the	the	DET
ftr-332	1458	2	irs	irs	PROPN
ftr-332	1458	3	took	take	VERB
ftr-332	1458	4	the	the	DET
ftr-332	1458	5	position	position	NOUN
ftr-332	1458	6	that	that	SCONJ
ftr-332	1458	7	the	the	DET
ftr-332	1458	8	sales	sale	NOUN
ftr-332	1458	9	resulted	result	VERB
ftr-332	1458	10	in	in	ADP
ftr-332	1458	11	ordinary	ordinary	ADJ
ftr-332	1458	12	income	income	NOUN
ftr-332	1458	13	and	and	CCONJ
ftr-332	1458	14	that	that	SCONJ
ftr-332	1458	15	the	the	DET
ftr-332	1458	16	credits	credit	NOUN
ftr-332	1458	17	had	have	VERB
ftr-332	1458	18	no	no	DET
ftr-332	1458	19	basis	basis	NOUN
ftr-332	1458	20	.	.	PUNCT
ftr-332	1459	1	the	the	DET
ftr-332	1459	2	tax	tax	NOUN
ftr-332	1459	3	court	court	NOUN
ftr-332	1459	4	(	(	PUNCT
ftr-332	1459	5	judge	judge	PROPN
ftr-332	1459	6	wherry	wherry	PROPN
ftr-332	1459	7	)	)	PUNCT
ftr-332	1459	8	rejected	reject	VERB
ftr-332	1459	9	the	the	DET
ftr-332	1459	10	irs	irs	PROPN
ftr-332	1459	11	argument	argument	NOUN
ftr-332	1459	12	that	that	SCONJ
ftr-332	1459	13	the	the	DET
ftr-332	1459	14	credits	credit	NOUN
ftr-332	1459	15	were	be	AUX
ftr-332	1459	16	not	not	PART
ftr-332	1459	17	capital	capital	NOUN
ftr-332	1459	18	assets	asset	NOUN
ftr-332	1459	19	,	,	PUNCT
ftr-332	1459	20	but	but	CCONJ
ftr-332	1459	21	agreed	agree	VERB
ftr-332	1459	22	with	with	ADP
ftr-332	1459	23	the	the	DET
ftr-332	1459	24	irs	irs	PROPN
ftr-332	1459	25	that	that	SCONJ
ftr-332	1459	26	the	the	DET
ftr-332	1459	27	credits	credit	NOUN
ftr-332	1459	28	had	have	VERB
ftr-332	1459	29	a	a	DET
ftr-332	1459	30	zero	zero	NUM
ftr-332	1459	31	basis	basis	NOUN
ftr-332	1459	32	.	.	PUNCT
ftr-332	1460	1	thus	thus	ADV
ftr-332	1460	2	the	the	DET
ftr-332	1460	3	taxpayers	taxpayer	NOUN
ftr-332	1460	4	recognized	recognize	VERB
ftr-332	1460	5	an	an	DET
ftr-332	1460	6	$	$	SYM
ftr-332	1460	7	82,500	82,500	NUM
ftr-332	1460	8	short	short	ADJ
ftr-332	1460	9	-	-	PUNCT
ftr-332	1460	10	term	term	NOUN
ftr-332	1460	11	capital	capital	NOUN
ftr-332	1460	12	gain	gain	NOUN
ftr-332	1460	13	.	.	PUNCT
ftr-332	1461	1			PUNCT
ftr-332	1462	1	the	the	DET
ftr-332	1462	2	irs	irs	PROPN
ftr-332	1462	3	relied	rely	VERB
ftr-332	1462	4	on	on	ADP
ftr-332	1462	5	the	the	DET
ftr-332	1462	6	―substitute	―substitute	NOUN
ftr-332	1462	7	for	for	ADP
ftr-332	1462	8	ordinary	ordinary	ADJ
ftr-332	1462	9	income‖	income‖	NUM
ftr-332	1462	10	doctrine	doctrine	NOUN
ftr-332	1462	11	,	,	PUNCT
ftr-332	1462	12	which	which	PRON
ftr-332	1462	13	excludes	exclude	VERB
ftr-332	1462	14	a	a	DET
ftr-332	1462	15	wide	wide	ADJ
ftr-332	1462	16	variety	variety	NOUN
ftr-332	1462	17	of	of	ADP
ftr-332	1462	18	property	property	NOUN
ftr-332	1462	19	rights	right	NOUN
ftr-332	1462	20	from	from	ADP
ftr-332	1462	21	capital	capital	NOUN
ftr-332	1462	22	asset	asset	NOUN
ftr-332	1462	23	status	status	NOUN
ftr-332	1462	24	.	.	PUNCT
ftr-332	1463	1	judge	judge	PROPN
ftr-332	1463	2	wherry	wherry	PROPN
ftr-332	1463	3	rejected	reject	VERB
ftr-332	1463	4	the	the	DET
ftr-332	1463	5	irs‘s	irs‘s	NOUN
ftr-332	1463	6	argument	argument	NOUN
ftr-332	1463	7	that	that	SCONJ
ftr-332	1463	8	the	the	DET
ftr-332	1463	9	credits	credit	NOUN
ftr-332	1463	10	were	be	AUX
ftr-332	1463	11	analogous	analogous	ADJ
ftr-332	1463	12	to	to	PART
ftr-332	1463	13	contract	contract	VERB
ftr-332	1463	14	rights	right	NOUN
ftr-332	1463	15	to	to	PART
ftr-332	1463	16	receive	receive	VERB
ftr-332	1463	17	ordinary	ordinary	ADJ
ftr-332	1463	18	income	income	NOUN
ftr-332	1463	19	,	,	PUNCT
ftr-332	1463	20	which	which	PRON
ftr-332	1463	21	under	under	ADP
ftr-332	1463	22	tax	tax	NOUN
ftr-332	1463	23	court	court	NOUN
ftr-332	1463	24	precedent	precedent	NOUN
ftr-332	1463	25	,	,	PUNCT
ftr-332	1463	26	e.g.	e.g.	ADV
ftr-332	1463	27	,	,	PUNCT
ftr-332	1463	28	gladden	gladden	PROPN
ftr-332	1463	29	v.	v.	ADP
ftr-332	1463	30	commissioner	commissioner	PROPN
ftr-332	1463	31	,	,	PUNCT
ftr-332	1463	32	112	112	NUM
ftr-332	1463	33	t.c	t.c	PROPN
ftr-332	1463	34	.	.	PROPN
ftr-332	1463	35	209	209	NUM
ftr-332	1463	36	(	(	PUNCT
ftr-332	1463	37	1999	1999	NUM
ftr-332	1463	38	)	)	PUNCT
ftr-332	1463	39	,	,	PUNCT
ftr-332	1463	40	rev’d	rev’d	NOUN
ftr-332	1463	41	on	on	ADP
ftr-332	1463	42	a	a	DET
ftr-332	1463	43	different	different	ADJ
ftr-332	1463	44	issue	issue	NOUN
ftr-332	1463	45	,	,	PUNCT
ftr-332	1463	46	262	262	NUM
ftr-332	1463	47	f.3d	f.3d	NUM
ftr-332	1463	48	851	851	NUM
ftr-332	1463	49	(	(	PUNCT
ftr-332	1463	50	9th	9th	ADJ
ftr-332	1463	51	cir	cir	NOUN
ftr-332	1463	52	.	.	PROPN
ftr-332	1463	53	2001	2001	NUM
ftr-332	1463	54	)	)	PUNCT
ftr-332	1463	55	,	,	PUNCT
ftr-332	1463	56	are	be	AUX
ftr-332	1463	57	not	not	PART
ftr-332	1463	58	capital	capital	NOUN
ftr-332	1463	59	assets	asset	NOUN
ftr-332	1463	60	.	.	PUNCT
ftr-332	1464	1	judge	judge	PROPN
ftr-332	1464	2	wherry	wherry	PROPN
ftr-332	1464	3	likewise	likewise	ADV
ftr-332	1464	4	rejected	reject	VERB
ftr-332	1464	5	the	the	DET
ftr-332	1464	6	application	application	NOUN
ftr-332	1464	7	of	of	ADP
ftr-332	1464	8	the	the	DET
ftr-332	1464	9	more	more	ADV
ftr-332	1464	10	general	general	ADJ
ftr-332	1464	11	―substitute	―substitute	VERB
ftr-332	1464	12	for	for	ADP
ftr-332	1464	13	ordinary	ordinary	ADJ
ftr-332	1464	14	income‖	income‖	NUM
ftr-332	1464	15	doctrine	doctrine	NOUN
ftr-332	1464	16	.	.	PUNCT
ftr-332	1465	1	the	the	DET
ftr-332	1465	2	irs‘s	irs‘s	NOUN
ftr-332	1465	3	position	position	NOUN
ftr-332	1465	4	was	be	AUX
ftr-332	1465	5	that	that	SCONJ
ftr-332	1465	6	the	the	DET
ftr-332	1465	7	sales	sale	NOUN
ftr-332	1465	8	proceeds	proceed	NOUN
ftr-332	1465	9	were	be	AUX
ftr-332	1465	10	a	a	DET
ftr-332	1465	11	substitute	substitute	NOUN
ftr-332	1465	12	for	for	ADP
ftr-332	1465	13	the	the	DET
ftr-332	1465	14	up	up	ADJ
ftr-332	1465	15	-	-	PUNCT
ftr-332	1465	16	to-$50,000	to-$50,000	NOUN
ftr-332	1465	17	tax	tax	NOUN
ftr-332	1465	18	refund	refund	NOUN
ftr-332	1465	19	that	that	SCONJ
ftr-332	1465	20	a	a	DET
ftr-332	1465	21	colorado	colorado	NOUN
ftr-332	1465	22	taxpayer	taxpayer	NOUN
ftr-332	1465	23	could	could	AUX
ftr-332	1465	24	receive	receive	VERB
ftr-332	1465	25	in	in	ADP
ftr-332	1465	26	a	a	DET
ftr-332	1465	27	year	year	NOUN
ftr-332	1465	28	the	the	DET
ftr-332	1465	29	state	state	NOUN
ftr-332	1465	30	had	have	VERB
ftr-332	1465	31	a	a	DET
ftr-332	1465	32	budget	budget	NOUN
ftr-332	1465	33	surplus	surplus	NOUN
ftr-332	1465	34	.	.	PUNCT
ftr-332	1466	1	judge	judge	PROPN
ftr-332	1466	2	wherry	wherry	PROPN
ftr-332	1466	3	noted	note	VERB
ftr-332	1466	4	that	that	SCONJ
ftr-332	1466	5	there	there	PRON
ftr-332	1466	6	had	have	AUX
ftr-332	1466	7	been	be	AUX
ftr-332	1466	8	no	no	DET
ftr-332	1466	9	opportunity	opportunity	NOUN
ftr-332	1466	10	for	for	ADP
ftr-332	1466	11	a	a	DET
ftr-332	1466	12	refund	refund	NOUN
ftr-332	1466	13	from	from	ADP
ftr-332	1466	14	the	the	DET
ftr-332	1466	15	state	state	NOUN
ftr-332	1466	16	either	either	CCONJ
ftr-332	1466	17	during	during	ADP
ftr-332	1466	18	2004	2004	NUM
ftr-332	1466	19	(	(	PUNCT
ftr-332	1466	20	the	the	DET
ftr-332	1466	21	year	year	NOUN
ftr-332	1466	22	the	the	DET
ftr-332	1466	23	taxpayers	taxpayer	NOUN
ftr-332	1466	24	sold	sell	VERB
ftr-332	1466	25	their	their	PRON
ftr-332	1466	26	credits	credit	NOUN
ftr-332	1466	27	)	)	PUNCT
ftr-332	1466	28	or	or	CCONJ
ftr-332	1466	29	in	in	ADP
ftr-332	1466	30	2006	2006	NUM
ftr-332	1466	31	through	through	ADP
ftr-332	1466	32	2010	2010	NUM
ftr-332	1466	33	,	,	PUNCT
ftr-332	1466	34	and	and	CCONJ
ftr-332	1466	35	that	that	SCONJ
ftr-332	1466	36	there	there	PRON
ftr-332	1466	37	was	be	VERB
ftr-332	1466	38	no	no	DET
ftr-332	1466	39	evidence	evidence	NOUN
ftr-332	1466	40	and	and	CCONJ
ftr-332	1466	41	the	the	DET
ftr-332	1466	42	irs	irs	PROPN
ftr-332	1466	43	did	do	AUX
ftr-332	1466	44	not	not	PART
ftr-332	1466	45	assert	assert	VERB
ftr-332	1466	46	that	that	SCONJ
ftr-332	1466	47	the	the	DET
ftr-332	1466	48	taxpayers	taxpayer	NOUN
ftr-332	1466	49	had	have	AUX
ftr-332	1466	50	sold	sell	VERB
ftr-332	1466	51	credits	credit	NOUN
ftr-332	1466	52	they	they	PRON
ftr-332	1466	53	otherwise	otherwise	ADV
ftr-332	1466	54	could	could	AUX
ftr-332	1466	55	have	have	AUX
ftr-332	1466	56	used	use	VERB
ftr-332	1466	57	to	to	PART
ftr-332	1466	58	receive	receive	VERB
ftr-332	1466	59	a	a	DET
ftr-332	1466	60	refund	refund	NOUN
ftr-332	1466	61	.	.	PUNCT
ftr-332	1467	1	thus	thus	ADV
ftr-332	1467	2	,	,	PUNCT
ftr-332	1467	3	he	he	PRON
ftr-332	1467	4	concluded	conclude	VERB
ftr-332	1467	5	that	that	SCONJ
ftr-332	1467	6	the	the	DET
ftr-332	1467	7	sales	sale	NOUN
ftr-332	1467	8	proceeds	proceed	NOUN
ftr-332	1467	9	were	be	AUX
ftr-332	1467	10	not	not	PART
ftr-332	1467	11	a	a	DET
ftr-332	1467	12	substitute	substitute	NOUN
ftr-332	1467	13	for	for	ADP
ftr-332	1467	14	a	a	DET
ftr-332	1467	15	tax	tax	NOUN
ftr-332	1467	16	refund	refund	NOUN
ftr-332	1467	17	.	.	PUNCT
ftr-332	1468	1			PUNCT
ftr-332	1468	2	he	he	PRON
ftr-332	1468	3	also	also	ADV
ftr-332	1468	4	rejected	reject	VERB
ftr-332	1468	5	the	the	DET
ftr-332	1468	6	irs‘s	irs‘s	NOUN
ftr-332	1468	7	argument	argument	NOUN
ftr-332	1468	8	that	that	SCONJ
ftr-332	1468	9	a	a	DET
ftr-332	1468	10	taxpayer	taxpayer	NOUN
ftr-332	1468	11	who	who	PRON
ftr-332	1468	12	sells	sell	VERB
ftr-332	1468	13	a	a	DET
ftr-332	1468	14	credit	credit	NOUN
ftr-332	1468	15	,	,	PUNCT
ftr-332	1468	16	rather	rather	ADV
ftr-332	1468	17	than	than	ADP
ftr-332	1468	18	claiming	claim	VERB
ftr-332	1468	19	the	the	DET
ftr-332	1468	20	credit	credit	NOUN
ftr-332	1468	21	against	against	ADP
ftr-332	1468	22	his	his	PRON
ftr-332	1468	23	own	own	ADJ
ftr-332	1468	24	tax	tax	NOUN
ftr-332	1468	25	liability	liability	NOUN
ftr-332	1468	26	has	have	AUX
ftr-332	1468	27	the	the	DET
ftr-332	1468	28	―economic	―economic	ADJ
ftr-332	1468	29	equivalent	equivalent	NOUN
ftr-332	1468	30	of	of	ADP
ftr-332	1468	31	ordinary	ordinary	ADJ
ftr-332	1468	32	income‖	income‖	PUNCT
ftr-332	1468	33	because	because	SCONJ
ftr-332	1468	34	as	as	ADP
ftr-332	1468	35	a	a	DET
ftr-332	1468	36	result	result	NOUN
ftr-332	1468	37	the	the	DET
ftr-332	1468	38	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1468	39	itemized	itemize	VERB
ftr-332	1468	40	deduction	deduction	NOUN
ftr-332	1468	41	for	for	ADP
ftr-332	1468	42	state	state	NOUN
ftr-332	1468	43	income	income	NOUN
ftr-332	1468	44	taxes	taxis	NOUN
ftr-332	1468	45	is	be	AUX
ftr-332	1468	46	greater	great	ADJ
ftr-332	1468	47	than	than	ADP
ftr-332	1468	48	it	it	PRON
ftr-332	1469	1	246	246	NUM
ftr-332	1469	2	florida	florida	PROPN
ftr-332	1469	3	tax	tax	NOUN
ftr-332	1469	4	review	review	NOUN
ftr-332	1470	1	[	[	X
ftr-332	1470	2	vol	vol	NOUN
ftr-332	1470	3	.	.	PUNCT
ftr-332	1471	1	12:5	12:5	NUM
ftr-332	1471	2	would	would	AUX
ftr-332	1471	3	have	have	AUX
ftr-332	1471	4	been	be	AUX
ftr-332	1471	5	had	have	VERB
ftr-332	1471	6	the	the	DET
ftr-332	1471	7	taxpayer	taxpayer	NOUN
ftr-332	1471	8	retained	retain	VERB
ftr-332	1471	9	and	and	CCONJ
ftr-332	1471	10	used	use	VERB
ftr-332	1471	11	the	the	DET
ftr-332	1471	12	credits	credit	NOUN
ftr-332	1471	13	.	.	PUNCT
ftr-332	1472	1	ultimately	ultimately	ADV
ftr-332	1472	2	,	,	PUNCT
ftr-332	1472	3	he	he	PRON
ftr-332	1472	4	reasoned	reason	VERB
ftr-332	1472	5	as	as	SCONJ
ftr-332	1472	6	follows	follow	VERB
ftr-332	1472	7	:	:	PUNCT
ftr-332	1472	8	it	it	PRON
ftr-332	1472	9	is	be	AUX
ftr-332	1472	10	also	also	ADV
ftr-332	1472	11	apparent	apparent	ADJ
ftr-332	1472	12	that	that	SCONJ
ftr-332	1472	13	the	the	DET
ftr-332	1472	14	transferred	transfer	VERB
ftr-332	1472	15	state	state	NOUN
ftr-332	1472	16	tax	tax	NOUN
ftr-332	1472	17	credits	credit	NOUN
ftr-332	1472	18	never	never	ADV
ftr-332	1472	19	represented	represent	VERB
ftr-332	1472	20	a	a	DET
ftr-332	1472	21	right	right	NOUN
ftr-332	1472	22	to	to	PART
ftr-332	1472	23	receive	receive	VERB
ftr-332	1472	24	income	income	NOUN
ftr-332	1472	25	from	from	ADP
ftr-332	1472	26	the	the	DET
ftr-332	1472	27	state	state	NOUN
ftr-332	1472	28	.	.	PUNCT
ftr-332	1473	1	instead	instead	ADV
ftr-332	1473	2	,	,	PUNCT
ftr-332	1473	3	they	they	PRON
ftr-332	1473	4	merely	merely	ADV
ftr-332	1473	5	represented	represent	VERB
ftr-332	1473	6	the	the	DET
ftr-332	1473	7	right	right	NOUN
ftr-332	1473	8	to	to	PART
ftr-332	1473	9	reduce	reduce	VERB
ftr-332	1473	10	a	a	DET
ftr-332	1473	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1473	12	state	state	NOUN
ftr-332	1473	13	tax	tax	NOUN
ftr-332	1473	14	liability	liability	NOUN
ftr-332	1473	15	.	.	PUNCT
ftr-332	1474	1	it	it	PRON
ftr-332	1474	2	is	be	AUX
ftr-332	1474	3	without	without	ADP
ftr-332	1474	4	question	question	NOUN
ftr-332	1474	5	that	that	SCONJ
ftr-332	1474	6	a	a	DET
ftr-332	1474	7	government‘s	government‘s	NOUN
ftr-332	1474	8	decision	decision	NOUN
ftr-332	1474	9	to	to	PART
ftr-332	1474	10	tax	tax	VERB
ftr-332	1474	11	one	one	NUM
ftr-332	1474	12	taxpayer	taxpayer	NOUN
ftr-332	1474	13	at	at	ADP
ftr-332	1474	14	a	a	DET
ftr-332	1474	15	lower	low	ADJ
ftr-332	1474	16	rate	rate	NOUN
ftr-332	1474	17	than	than	ADP
ftr-332	1474	18	another	another	DET
ftr-332	1474	19	taxpayer	taxpayer	NOUN
ftr-332	1474	20	is	be	AUX
ftr-332	1474	21	not	not	PART
ftr-332	1474	22	income	income	NOUN
ftr-332	1474	23	to	to	ADP
ftr-332	1474	24	the	the	DET
ftr-332	1474	25	taxpayer	taxpayer	NOUN
ftr-332	1474	26	who	who	PRON
ftr-332	1474	27	pays	pay	VERB
ftr-332	1474	28	lower	low	ADJ
ftr-332	1474	29	taxes	taxis	NOUN
ftr-332	1474	30	.	.	PUNCT
ftr-332	1475	1	a	a	DET
ftr-332	1475	2	lesser	less	ADJ
ftr-332	1475	3	tax	tax	NOUN
ftr-332	1475	4	detriment	detriment	NOUN
ftr-332	1475	5	to	to	ADP
ftr-332	1475	6	a	a	DET
ftr-332	1475	7	taxpayer	taxpayer	NOUN
ftr-332	1475	8	is	be	AUX
ftr-332	1475	9	not	not	PART
ftr-332	1475	10	an	an	DET
ftr-332	1475	11	accession	accession	NOUN
ftr-332	1475	12	to	to	ADP
ftr-332	1475	13	wealth	wealth	NOUN
ftr-332	1475	14	and	and	CCONJ
ftr-332	1475	15	therefore	therefore	ADV
ftr-332	1475	16	does	do	AUX
ftr-332	1475	17	not	not	PART
ftr-332	1475	18	give	give	VERB
ftr-332	1475	19	rise	rise	NOUN
ftr-332	1475	20	to	to	ADP
ftr-332	1475	21	income	income	NOUN
ftr-332	1475	22	.	.	PUNCT
ftr-332	1476	1	it	it	PRON
ftr-332	1476	2	follows	follow	VERB
ftr-332	1476	3	that	that	SCONJ
ftr-332	1476	4	the	the	DET
ftr-332	1476	5	taxpayer	taxpayer	NOUN
ftr-332	1476	6	who	who	PRON
ftr-332	1476	7	is	be	AUX
ftr-332	1476	8	able	able	ADJ
ftr-332	1476	9	to	to	PART
ftr-332	1476	10	claim	claim	VERB
ftr-332	1476	11	a	a	DET
ftr-332	1476	12	deduction	deduction	NOUN
ftr-332	1476	13	or	or	CCONJ
ftr-332	1476	14	credit	credit	NOUN
ftr-332	1476	15	has	have	VERB
ftr-332	1476	16	no	no	DET
ftr-332	1476	17	more	more	ADJ
ftr-332	1476	18	income	income	NOUN
ftr-332	1476	19	by	by	ADP
ftr-332	1476	20	virtue	virtue	NOUN
ftr-332	1476	21	of	of	ADP
ftr-332	1476	22	having	have	VERB
ftr-332	1476	23	that	that	DET
ftr-332	1476	24	right	right	NOUN
ftr-332	1476	25	than	than	ADP
ftr-332	1476	26	the	the	DET
ftr-332	1476	27	taxpayer	taxpayer	NOUN
ftr-332	1476	28	who	who	PRON
ftr-332	1476	29	is	be	AUX
ftr-332	1476	30	unable	unable	ADJ
ftr-332	1476	31	to	to	PART
ftr-332	1476	32	make	make	VERB
ftr-332	1476	33	such	such	DET
ftr-332	1476	34	a	a	DET
ftr-332	1476	35	claim	claim	NOUN
ftr-332	1476	36	.	.	PUNCT
ftr-332	1477	1	had	have	VERB
ftr-332	1477	2	petitioners	petitioner	NOUN
ftr-332	1477	3	used	use	VERB
ftr-332	1477	4	all	all	PRON
ftr-332	1477	5	of	of	ADP
ftr-332	1477	6	their	their	PRON
ftr-332	1477	7	credits	credit	NOUN
ftr-332	1477	8	to	to	PART
ftr-332	1477	9	offset	offset	VERB
ftr-332	1477	10	their	their	PRON
ftr-332	1477	11	state	state	NOUN
ftr-332	1477	12	tax	tax	NOUN
ftr-332	1477	13	liability	liability	NOUN
ftr-332	1477	14	,	,	PUNCT
ftr-332	1477	15	rather	rather	ADV
ftr-332	1477	16	than	than	ADP
ftr-332	1477	17	selling	sell	VERB
ftr-332	1477	18	them	they	PRON
ftr-332	1477	19	,	,	PUNCT
ftr-332	1477	20	it	it	PRON
ftr-332	1477	21	appears	appear	VERB
ftr-332	1477	22	that	that	SCONJ
ftr-332	1477	23	respondent	respondent	NOUN
ftr-332	1477	24	would	would	AUX
ftr-332	1477	25	agree	agree	VERB
ftr-332	1477	26	there	there	PRON
ftr-332	1477	27	would	would	AUX
ftr-332	1477	28	have	have	AUX
ftr-332	1477	29	been	be	AUX
ftr-332	1477	30	no	no	DET
ftr-332	1477	31	income	income	NOUN
ftr-332	1477	32	to	to	ADP
ftr-332	1477	33	petitioners	petitioner	NOUN
ftr-332	1477	34	.	.	PUNCT
ftr-332	1478	1	using	use	VERB
ftr-332	1478	2	a	a	DET
ftr-332	1478	3	tax	tax	NOUN
ftr-332	1478	4	credit	credit	NOUN
ftr-332	1478	5	to	to	PART
ftr-332	1478	6	offset	offset	VERB
ftr-332	1478	7	a	a	DET
ftr-332	1478	8	tax	tax	NOUN
ftr-332	1478	9	liability	liability	NOUN
ftr-332	1478	10	is	be	AUX
ftr-332	1478	11	not	not	PART
ftr-332	1478	12	an	an	DET
ftr-332	1478	13	accession	accession	NOUN
ftr-332	1478	14	to	to	ADP
ftr-332	1478	15	wealth	wealth	NOUN
ftr-332	1478	16	.	.	PUNCT
ftr-332	1479	1	petitioners	petitioner	NOUN
ftr-332	1479	2	never	never	ADV
ftr-332	1479	3	possessed	possess	VERB
ftr-332	1479	4	a	a	DET
ftr-332	1479	5	right	right	NOUN
ftr-332	1479	6	to	to	PART
ftr-332	1479	7	income	income	VERB
ftr-332	1479	8	from	from	ADP
ftr-332	1479	9	the	the	DET
ftr-332	1479	10	receipt	receipt	NOUN
ftr-332	1479	11	of	of	ADP
ftr-332	1479	12	the	the	DET
ftr-332	1479	13	credits	credit	NOUN
ftr-332	1479	14	.	.	PUNCT
ftr-332	1480	1	they	they	PRON
ftr-332	1480	2	did	do	AUX
ftr-332	1480	3	not	not	PART
ftr-332	1480	4	sell	sell	VERB
ftr-332	1480	5	a	a	DET
ftr-332	1480	6	right	right	NOUN
ftr-332	1480	7	either	either	CCONJ
ftr-332	1480	8	to	to	PART
ftr-332	1480	9	earned	earn	VERB
ftr-332	1480	10	income	income	NOUN
ftr-332	1480	11	or	or	CCONJ
ftr-332	1480	12	to	to	PART
ftr-332	1480	13	earn	earn	VERB
ftr-332	1480	14	income	income	NOUN
ftr-332	1480	15	.	.	PUNCT
ftr-332	1481	1	consequently	consequently	ADV
ftr-332	1481	2	,	,	PUNCT
ftr-332	1481	3	the	the	DET
ftr-332	1481	4	sale	sale	NOUN
ftr-332	1481	5	proceeds	proceed	NOUN
ftr-332	1481	6	are	be	AUX
ftr-332	1481	7	not	not	PART
ftr-332	1481	8	a	a	DET
ftr-332	1481	9	substitute	substitute	NOUN
ftr-332	1481	10	for	for	ADP
ftr-332	1481	11	rights	right	NOUN
ftr-332	1481	12	to	to	ADP
ftr-332	1481	13	ordinary	ordinary	ADJ
ftr-332	1481	14	income	income	NOUN
ftr-332	1481	15	.	.	PUNCT
ftr-332	1482	1			X
ftr-332	1482	2	in	in	ADP
ftr-332	1482	3	a	a	DET
ftr-332	1482	4	pyrrhic	pyrrhic	ADJ
ftr-332	1482	5	victory	victory	NOUN
ftr-332	1482	6	for	for	ADP
ftr-332	1482	7	the	the	DET
ftr-332	1482	8	irs	irs	PROPN
ftr-332	1482	9	on	on	ADP
ftr-332	1482	10	the	the	DET
ftr-332	1482	11	basis	basis	NOUN
ftr-332	1482	12	issue	issue	NOUN
ftr-332	1482	13	,	,	PUNCT
ftr-332	1482	14	judge	judge	PROPN
ftr-332	1482	15	wherry	wherry	PROPN
ftr-332	1482	16	held	hold	VERB
ftr-332	1482	17	that	that	SCONJ
ftr-332	1482	18	taxpayers	taxpayer	NOUN
ftr-332	1482	19	‘	‘	PART
ftr-332	1482	20	expenses	expense	NOUN
ftr-332	1482	21	to	to	PART
ftr-332	1482	22	create	create	VERB
ftr-332	1482	23	the	the	DET
ftr-332	1482	24	easement	easement	NOUN
ftr-332	1482	25	were	be	AUX
ftr-332	1482	26	not	not	PART
ftr-332	1482	27	the	the	DET
ftr-332	1482	28	purchase	purchase	NOUN
ftr-332	1482	29	price	price	NOUN
ftr-332	1482	30	of	of	ADP
ftr-332	1482	31	the	the	DET
ftr-332	1482	32	state	state	NOUN
ftr-332	1482	33	tax	tax	NOUN
ftr-332	1482	34	credits	credit	NOUN
ftr-332	1482	35	under	under	ADP
ftr-332	1482	36	§	§	PROPN
ftr-332	1482	37	1012	1012	NUM
ftr-332	1482	38	,	,	PUNCT
ftr-332	1482	39	but	but	CCONJ
ftr-332	1482	40	if	if	SCONJ
ftr-332	1482	41	anything	anything	PRON
ftr-332	1482	42	,	,	PUNCT
ftr-332	1482	43	they	they	PRON
ftr-332	1482	44	were	be	AUX
ftr-332	1482	45	deductible	deductible	ADJ
ftr-332	1482	46	under	under	ADP
ftr-332	1482	47	§	§	PROPN
ftr-332	1482	48	212(3	212(3	NUM
ftr-332	1482	49	)	)	PUNCT
ftr-332	1482	50	(	(	PUNCT
ftr-332	1482	51	which	which	PRON
ftr-332	1482	52	was	be	AUX
ftr-332	1482	53	a	a	DET
ftr-332	1482	54	question	question	NOUN
ftr-332	1482	55	not	not	PART
ftr-332	1482	56	before	before	ADP
ftr-332	1482	57	the	the	DET
ftr-332	1482	58	court	court	NOUN
ftr-332	1482	59	)	)	PUNCT
ftr-332	1482	60	.	.	PUNCT
ftr-332	1483	1	furthermore	furthermore	ADV
ftr-332	1483	2	,	,	PUNCT
ftr-332	1483	3	allocating	allocate	VERB
ftr-332	1483	4	basis	basis	NOUN
ftr-332	1483	5	to	to	ADP
ftr-332	1483	6	the	the	DET
ftr-332	1483	7	credits	credit	NOUN
ftr-332	1483	8	would	would	AUX
ftr-332	1483	9	be	be	AUX
ftr-332	1483	10	inconsistent	inconsistent	ADJ
ftr-332	1483	11	with	with	ADP
ftr-332	1483	12	the	the	DET
ftr-332	1483	13	basis	basis	NOUN
ftr-332	1483	14	allocation	allocation	NOUN
ftr-332	1483	15	rules	rule	NOUN
ftr-332	1483	16	in	in	ADP
ftr-332	1483	17	§	§	PROPN
ftr-332	1483	18	170(e)(2	170(e)(2	NUM
ftr-332	1483	19	)	)	PUNCT
ftr-332	1483	20	and	and	CCONJ
ftr-332	1483	21	reg	reg	NOUN
ftr-332	1483	22	.	.	PUNCT
ftr-332	1484	1	§	§	PROPN
ftr-332	1484	2	1.170a14(b)(3)(iii	1.170a14(b)(3)(iii	NUM
ftr-332	1484	3	)	)	PUNCT
ftr-332	1484	4	)	)	PUNCT
ftr-332	1484	5	,	,	PUNCT
ftr-332	1484	6	which	which	PRON
ftr-332	1484	7	allocate	allocate	VERB
ftr-332	1484	8	the	the	DET
ftr-332	1484	9	donor‘s	donor‘	VERB
ftr-332	1484	10	entire	entire	ADJ
ftr-332	1484	11	basis	basis	NOUN
ftr-332	1484	12	in	in	ADP
ftr-332	1484	13	the	the	DET
ftr-332	1484	14	property	property	NOUN
ftr-332	1484	15	between	between	ADP
ftr-332	1484	16	the	the	DET
ftr-332	1484	17	conservation	conservation	NOUN
ftr-332	1484	18	easement	easement	NOUN
ftr-332	1484	19	and	and	CCONJ
ftr-332	1484	20	the	the	DET
ftr-332	1484	21	retained	retain	VERB
ftr-332	1484	22	interest	interest	NOUN
ftr-332	1484	23	according	accord	VERB
ftr-332	1484	24	to	to	ADP
ftr-332	1484	25	the	the	DET
ftr-332	1484	26	ratio	ratio	NOUN
ftr-332	1484	27	that	that	PRON
ftr-332	1484	28	the	the	DET
ftr-332	1484	29	fair	fair	ADJ
ftr-332	1484	30	market	market	NOUN
ftr-332	1484	31	value	value	NOUN
ftr-332	1484	32	of	of	ADP
ftr-332	1484	33	the	the	DET
ftr-332	1484	34	easement	easement	ADJ
ftr-332	1484	35	bears	bear	NOUN
ftr-332	1484	36	to	to	ADP
ftr-332	1484	37	the	the	DET
ftr-332	1484	38	total	total	ADJ
ftr-332	1484	39	pre	pre	ADJ
ftr-332	1484	40	-	-	ADJ
ftr-332	1484	41	easement	easement	ADJ
ftr-332	1484	42	fair	fair	ADJ
ftr-332	1484	43	market	market	NOUN
ftr-332	1484	44	value	value	NOUN
ftr-332	1484	45	of	of	ADP
ftr-332	1484	46	the	the	DET
ftr-332	1484	47	property	property	NOUN
ftr-332	1484	48	.	.	PUNCT
ftr-332	1485	1			PROPN
ftr-332	1485	2	judge	judge	PROPN
ftr-332	1485	3	wherry	wherry	PROPN
ftr-332	1485	4	rejected	reject	VERB
ftr-332	1485	5	the	the	DET
ftr-332	1485	6	taxpayers	taxpayer	NOUN
ftr-332	1485	7	‘	‘	PART
ftr-332	1485	8	claim	claim	NOUN
ftr-332	1485	9	,	,	PUNCT
ftr-332	1485	10	raised	raise	VERB
ftr-332	1485	11	in	in	ADP
ftr-332	1485	12	a	a	DET
ftr-332	1485	13	cross	cross	NOUN
ftr-332	1485	14	motion	motion	NOUN
ftr-332	1485	15	for	for	ADP
ftr-332	1485	16	summary	summary	NOUN
ftr-332	1485	17	judgment	judgment	NOUN
ftr-332	1485	18	,	,	PUNCT
ftr-332	1485	19	that	that	SCONJ
ftr-332	1485	20	the	the	DET
ftr-332	1485	21	holding	hold	VERB
ftr-332	1485	22	period	period	NOUN
ftr-332	1485	23	of	of	ADP
ftr-332	1485	24	the	the	DET
ftr-332	1485	25	credits	credit	NOUN
ftr-332	1485	26	was	be	AUX
ftr-332	1485	27	the	the	DET
ftr-332	1485	28	same	same	ADJ
ftr-332	1485	29	as	as	ADP
ftr-332	1485	30	the	the	DET
ftr-332	1485	31	holding	hold	VERB
ftr-332	1485	32	period	period	NOUN
ftr-332	1485	33	of	of	ADP
ftr-332	1485	34	the	the	DET
ftr-332	1485	35	property	property	NOUN
ftr-332	1485	36	the	the	DET
ftr-332	1485	37	easement	easement	NOUN
ftr-332	1485	38	burdened	burden	VERB
ftr-332	1485	39	.	.	PUNCT
ftr-332	1486	1	the	the	DET
ftr-332	1486	2	taxpayers	taxpayer	NOUN
ftr-332	1486	3	had	have	VERB
ftr-332	1486	4	no	no	DET
ftr-332	1486	5	property	property	NOUN
ftr-332	1486	6	rights	right	NOUN
ftr-332	1486	7	in	in	ADP
ftr-332	1486	8	the	the	DET
ftr-332	1486	9	credits	credit	NOUN
ftr-332	1486	10	until	until	SCONJ
ftr-332	1486	11	the	the	DET
ftr-332	1486	12	donation	donation	NOUN
ftr-332	1486	13	of	of	ADP
ftr-332	1486	14	the	the	DET
ftr-332	1486	15	easement	easement	NOUN
ftr-332	1486	16	was	be	AUX
ftr-332	1486	17	complete	complete	ADJ
ftr-332	1486	18	and	and	CCONJ
ftr-332	1486	19	the	the	DET
ftr-332	1486	20	credits	credit	NOUN
ftr-332	1486	21	had	have	AUX
ftr-332	1486	22	been	be	AUX
ftr-332	1486	23	granted	grant	VERB
ftr-332	1486	24	by	by	ADP
ftr-332	1486	25	the	the	DET
ftr-332	1486	26	state	state	NOUN
ftr-332	1486	27	.	.	PUNCT
ftr-332	1487	1			X
ftr-332	1488	1	the	the	DET
ftr-332	1488	2	taxpayer	taxpayer	NOUN
ftr-332	1488	3	in	in	ADP
ftr-332	1488	4	this	this	DET
ftr-332	1488	5	case	case	NOUN
ftr-332	1488	6	recognized	recognize	VERB
ftr-332	1488	7	capital	capital	NOUN
ftr-332	1488	8	gain	gain	VERB
ftr-332	1488	9	treatment	treatment	NOUN
ftr-332	1488	10	with	with	ADP
ftr-332	1488	11	respect	respect	NOUN
ftr-332	1488	12	to	to	ADP
ftr-332	1488	13	an	an	DET
ftr-332	1488	14	asset	asset	NOUN
ftr-332	1488	15	that	that	PRON
ftr-332	1488	16	had	have	AUX
ftr-332	1488	17	never	never	ADV
ftr-332	1488	18	appreciated	appreciate	VERB
ftr-332	1488	19	over	over	ADP
ftr-332	1488	20	the	the	DET
ftr-332	1488	21	time	time	NOUN
ftr-332	1488	22	they	they	PRON
ftr-332	1488	23	held	hold	VERB
ftr-332	1488	24	it	it	PRON
ftr-332	1488	25	.	.	PUNCT
ftr-332	1489	1	that	that	PRON
ftr-332	1489	2	is	be	AUX
ftr-332	1489	3	not	not	PART
ftr-332	1489	4	the	the	DET
ftr-332	1489	5	type	type	NOUN
ftr-332	1489	6	of	of	ADP
ftr-332	1489	7	situation	situation	NOUN
ftr-332	1489	8	that	that	PRON
ftr-332	1489	9	should	should	AUX
ftr-332	1489	10	receive	receive	VERB
ftr-332	1489	11	preferential	preferential	ADJ
ftr-332	1489	12	treatment	treatment	NOUN
ftr-332	1489	13	.	.	PUNCT
ftr-332	1490	1	in	in	ADP
ftr-332	1490	2	commissioner	commissioner	PROPN
ftr-332	1490	3	v.	v.	ADP
ftr-332	1490	4	gillette	gillette	PROPN
ftr-332	1490	5	motor	motor	PROPN
ftr-332	1490	6	transport	transport	PROPN
ftr-332	1490	7	,	,	PUNCT
ftr-332	1490	8	inc	inc	PROPN
ftr-332	1490	9	.	.	PROPN
ftr-332	1490	10	,	,	PUNCT
ftr-332	1490	11	364	364	NUM
ftr-332	1490	12	u.s	u.s	PROPN
ftr-332	1490	13	.	.	PROPN
ftr-332	1490	14	130	130	NUM
ftr-332	1490	15	,	,	PUNCT
ftr-332	1490	16	134	134	NUM
ftr-332	1490	17	(	(	PUNCT
ftr-332	1490	18	1960	1960	NUM
ftr-332	1490	19	)	)	PUNCT
ftr-332	1490	20	,	,	PUNCT
ftr-332	1490	21	the	the	DET
ftr-332	1490	22	supreme	supreme	PROPN
ftr-332	1490	23	court	court	PROPN
ftr-332	1490	24	said	say	VERB
ftr-332	1490	25	:	:	PUNCT
ftr-332	1490	26	2012	2012	NUM
ftr-332	1490	27	]	]	PUNCT
ftr-332	1490	28	recent	recent	ADJ
ftr-332	1490	29	developments	development	NOUN
ftr-332	1490	30	in	in	ADP
ftr-332	1490	31	federal	federal	ADJ
ftr-332	1490	32	income	income	NOUN
ftr-332	1490	33	taxation	taxation	NOUN
ftr-332	1490	34	247	247	NUM
ftr-332	1490	35	this	this	DET
ftr-332	1490	36	court	court	NOUN
ftr-332	1490	37	has	have	AUX
ftr-332	1490	38	long	long	ADV
ftr-332	1490	39	held	hold	VERB
ftr-332	1490	40	that	that	SCONJ
ftr-332	1490	41	the	the	DET
ftr-332	1490	42	term	term	NOUN
ftr-332	1490	43	―capital	―capital	PROPN
ftr-332	1490	44	asset‖	asset‖	PROPN
ftr-332	1490	45	is	be	AUX
ftr-332	1490	46	to	to	PART
ftr-332	1490	47	be	be	AUX
ftr-332	1490	48	construed	construe	VERB
ftr-332	1490	49	narrowly	narrowly	ADV
ftr-332	1490	50	in	in	ADP
ftr-332	1490	51	accordance	accordance	NOUN
ftr-332	1490	52	with	with	ADP
ftr-332	1490	53	the	the	DET
ftr-332	1490	54	purpose	purpose	NOUN
ftr-332	1490	55	of	of	ADP
ftr-332	1490	56	congress	congress	PROPN
ftr-332	1490	57	to	to	PART
ftr-332	1490	58	afford	afford	VERB
ftr-332	1490	59	capital	capital	NOUN
ftr-332	1490	60	-	-	PUNCT
ftr-332	1490	61	gains	gain	NOUN
ftr-332	1490	62	treatment	treatment	NOUN
ftr-332	1490	63	only	only	ADV
ftr-332	1490	64	in	in	ADP
ftr-332	1490	65	situations	situation	NOUN
ftr-332	1490	66	typically	typically	ADV
ftr-332	1490	67	involving	involve	VERB
ftr-332	1490	68	the	the	DET
ftr-332	1490	69	realization	realization	NOUN
ftr-332	1490	70	of	of	ADP
ftr-332	1490	71	appreciation	appreciation	NOUN
ftr-332	1490	72	in	in	ADP
ftr-332	1490	73	value	value	NOUN
ftr-332	1490	74	accrued	accrue	VERB
ftr-332	1490	75	over	over	ADP
ftr-332	1490	76	a	a	DET
ftr-332	1490	77	substantial	substantial	ADJ
ftr-332	1490	78	period	period	NOUN
ftr-332	1490	79	of	of	ADP
ftr-332	1490	80	time	time	NOUN
ftr-332	1490	81	,	,	PUNCT
ftr-332	1490	82	and	and	CCONJ
ftr-332	1490	83	thus	thus	ADV
ftr-332	1490	84	to	to	PART
ftr-332	1490	85	ameliorate	ameliorate	VERB
ftr-332	1490	86	the	the	DET
ftr-332	1490	87	hardship	hardship	NOUN
ftr-332	1490	88	of	of	ADP
ftr-332	1490	89	taxation	taxation	NOUN
ftr-332	1490	90	and	and	CCONJ
ftr-332	1490	91	the	the	DET
ftr-332	1490	92	entire	entire	ADJ
ftr-332	1490	93	gain	gain	NOUN
ftr-332	1490	94	in	in	ADP
ftr-332	1490	95	one	one	NUM
ftr-332	1490	96	year	year	NOUN
ftr-332	1490	97	.	.	PUNCT
ftr-332	1491	1			PUNCT
ftr-332	1492	1	the	the	DET
ftr-332	1492	2	court	court	NOUN
ftr-332	1492	3	cited	cite	VERB
ftr-332	1492	4	gillette	gillette	PROPN
ftr-332	1492	5	motor	motor	NOUN
ftr-332	1492	6	transport	transport	PROPN
ftr-332	1492	7	,	,	PUNCT
ftr-332	1492	8	inc	inc	PROPN
ftr-332	1492	9	.	.	PROPN
ftr-332	1492	10	and	and	CCONJ
ftr-332	1492	11	quoted	quote	VERB
ftr-332	1492	12	part	part	NOUN
ftr-332	1492	13	of	of	ADP
ftr-332	1492	14	the	the	DET
ftr-332	1492	15	above	above	ADJ
ftr-332	1492	16	passage	passage	NOUN
ftr-332	1492	17	,	,	PUNCT
ftr-332	1492	18	but	but	CCONJ
ftr-332	1492	19	gave	give	VERB
ftr-332	1492	20	it	it	PRON
ftr-332	1492	21	no	no	DET
ftr-332	1492	22	real	real	ADJ
ftr-332	1492	23	weight	weight	NOUN
ftr-332	1492	24	.	.	PUNCT
ftr-332	1493	1	a.	a.	NOUN
ftr-332	1494	1	just	just	ADV
ftr-332	1494	2	because	because	SCONJ
ftr-332	1494	3	a	a	DET
ftr-332	1494	4	case	case	NOUN
ftr-332	1494	5	is	be	AUX
ftr-332	1494	6	wrongly	wrongly	ADV
ftr-332	1494	7	decided	decide	VERB
ftr-332	1494	8	does	do	AUX
ftr-332	1494	9	n’t	not	PART
ftr-332	1494	10	mean	mean	VERB
ftr-332	1494	11	it	it	PRON
ftr-332	1494	12	’s	’	VERB
ftr-332	1494	13	not	not	PART
ftr-332	1494	14	binding	bind	VERB
ftr-332	1494	15	precedent	precedent	NOUN
ftr-332	1494	16	.	.	PUNCT
ftr-332	1495	1	mcneil	mcneil	PROPN
ftr-332	1495	2	v.	v.	PROPN
ftr-332	1495	3	commissioner	commissioner	PROPN
ftr-332	1495	4	,	,	PUNCT
ftr-332	1495	5	t.c	t.c	PROPN
ftr-332	1495	6	.	.	PROPN
ftr-332	1495	7	memo	memo	NOUN
ftr-332	1495	8	2011	2011	NUM
ftr-332	1495	9	-	-	SYM
ftr-332	1495	10	109	109	NUM
ftr-332	1495	11	(	(	PUNCT
ftr-332	1495	12	5/23/11	5/23/11	NUM
ftr-332	1495	13	)	)	PUNCT
ftr-332	1495	14	.	.	PUNCT
ftr-332	1496	1	in	in	ADP
ftr-332	1496	2	a	a	DET
ftr-332	1496	3	case	case	NOUN
ftr-332	1496	4	involving	involve	VERB
ftr-332	1496	5	facts	fact	NOUN
ftr-332	1496	6	substantially	substantially	ADV
ftr-332	1496	7	the	the	DET
ftr-332	1496	8	same	same	ADJ
ftr-332	1496	9	as	as	ADP
ftr-332	1496	10	the	the	DET
ftr-332	1496	11	facts	fact	NOUN
ftr-332	1496	12	in	in	ADP
ftr-332	1496	13	tempel	tempel	PROPN
ftr-332	1496	14	v.	v.	PROPN
ftr-332	1496	15	commissioner	commissioner	PROPN
ftr-332	1496	16	,	,	PUNCT
ftr-332	1496	17	136	136	NUM
ftr-332	1496	18	t.c	t.c	NOUN
ftr-332	1496	19	.	.	PROPN
ftr-332	1497	1	341	341	NUM
ftr-332	1497	2	(	(	PUNCT
ftr-332	1497	3	4/5/11	4/5/11	NUM
ftr-332	1497	4	)	)	PUNCT
ftr-332	1497	5	,	,	PUNCT
ftr-332	1497	6	the	the	DET
ftr-332	1497	7	tax	tax	NOUN
ftr-332	1497	8	court	court	NOUN
ftr-332	1497	9	(	(	PUNCT
ftr-332	1497	10	judge	judge	PROPN
ftr-332	1497	11	cohen	cohen	PROPN
ftr-332	1497	12	)	)	PUNCT
ftr-332	1497	13	followed	follow	VERB
ftr-332	1497	14	tempel	tempel	NOUN
ftr-332	1497	15	and	and	CCONJ
ftr-332	1497	16	allowed	allow	VERB
ftr-332	1497	17	the	the	DET
ftr-332	1497	18	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1497	19	claimed	claim	VERB
ftr-332	1497	20	shortterm	shortterm	PROPN
ftr-332	1497	21	capital	capital	NOUN
ftr-332	1497	22	gain	gain	VERB
ftr-332	1497	23	treatment	treatment	NOUN
ftr-332	1497	24	for	for	ADP
ftr-332	1497	25	the	the	DET
ftr-332	1497	26	proceeds	proceed	NOUN
ftr-332	1497	27	from	from	ADP
ftr-332	1497	28	the	the	DET
ftr-332	1497	29	sale	sale	NOUN
ftr-332	1497	30	of	of	ADP
ftr-332	1497	31	state	state	NOUN
ftr-332	1497	32	tax	tax	NOUN
ftr-332	1497	33	credits	credit	NOUN
ftr-332	1497	34	.	.	PUNCT
ftr-332	1498	1	7	7	X
ftr-332	1498	2	.	.	X
ftr-332	1498	3	judge	judge	NOUN
ftr-332	1498	4	goeke	goeke	ADJ
ftr-332	1498	5	protects	protect	VERB
ftr-332	1498	6	the	the	DET
ftr-332	1498	7	lays	lay	NOUN
ftr-332	1498	8	from	from	ADP
ftr-332	1498	9	irs	irs	PROPN
ftr-332	1498	10	overreach	overreach	NOUN
ftr-332	1498	11	following	follow	VERB
ftr-332	1498	12	the	the	DET
ftr-332	1498	13	enron	enron	PROPN
ftr-332	1498	14	bankruptcy	bankruptcy	NOUN
ftr-332	1498	15	.	.	PUNCT
ftr-332	1499	1	estate	estate	NOUN
ftr-332	1499	2	of	of	ADP
ftr-332	1499	3	lay	lay	NOUN
ftr-332	1499	4	v.	v.	ADP
ftr-332	1499	5	commissioner	commissioner	NOUN
ftr-332	1499	6	,	,	PUNCT
ftr-332	1499	7	t.c	t.c	PROPN
ftr-332	1499	8	.	.	PROPN
ftr-332	1499	9	memo	memo	NOUN
ftr-332	1499	10	.	.	PUNCT
ftr-332	1500	1	2011	2011	NUM
ftr-332	1500	2	-	-	SYM
ftr-332	1500	3	208	208	NUM
ftr-332	1500	4	(	(	PUNCT
ftr-332	1500	5	8/19/11	8/19/11	PROPN
ftr-332	1500	6	)	)	PUNCT
ftr-332	1500	7	.	.	PUNCT
ftr-332	1501	1	in	in	ADP
ftr-332	1501	2	the	the	DET
ftr-332	1501	3	summer	summer	NOUN
ftr-332	1501	4	of	of	ADP
ftr-332	1501	5	2001	2001	NUM
ftr-332	1501	6	,	,	PUNCT
ftr-332	1501	7	when	when	SCONJ
ftr-332	1501	8	kenneth	kenneth	PROPN
ftr-332	1501	9	lay	lie	VERB
ftr-332	1501	10	was	be	AUX
ftr-332	1501	11	asked	ask	VERB
ftr-332	1501	12	by	by	ADP
ftr-332	1501	13	the	the	DET
ftr-332	1501	14	board	board	NOUN
ftr-332	1501	15	of	of	ADP
ftr-332	1501	16	directors	director	NOUN
ftr-332	1501	17	to	to	PART
ftr-332	1501	18	re	re	VERB
ftr-332	1501	19	-	-	VERB
ftr-332	1501	20	take	take	VERB
ftr-332	1501	21	the	the	DET
ftr-332	1501	22	position	position	NOUN
ftr-332	1501	23	of	of	ADP
ftr-332	1501	24	ceo	ceo	NOUN
ftr-332	1501	25	of	of	ADP
ftr-332	1501	26	enron	enron	PROPN
ftr-332	1501	27	(	(	PUNCT
ftr-332	1501	28	which	which	PRON
ftr-332	1501	29	he	he	PRON
ftr-332	1501	30	had	have	AUX
ftr-332	1501	31	resigned	resign	VERB
ftr-332	1501	32	in	in	ADP
ftr-332	1501	33	february	february	PROPN
ftr-332	1501	34	2001	2001	NUM
ftr-332	1501	35	)	)	PUNCT
ftr-332	1501	36	upon	upon	SCONJ
ftr-332	1501	37	the	the	DET
ftr-332	1501	38	unexpected	unexpected	ADJ
ftr-332	1501	39	resignation	resignation	NOUN
ftr-332	1501	40	of	of	ADP
ftr-332	1501	41	his	his	PRON
ftr-332	1501	42	successor	successor	NOUN
ftr-332	1501	43	,	,	PUNCT
ftr-332	1501	44	jeffrey	jeffrey	PROPN
ftr-332	1501	45	skilling	skilling	PROPN
ftr-332	1501	46	,	,	PUNCT
ftr-332	1501	47	the	the	DET
ftr-332	1501	48	enron	enron	PROPN
ftr-332	1501	49	board‘s	board‘s	PROPN
ftr-332	1501	50	compensation	compensation	PROPN
ftr-332	1501	51	committee	committee	NOUN
ftr-332	1501	52	decided	decide	VERB
ftr-332	1501	53	that	that	SCONJ
ftr-332	1501	54	the	the	DET
ftr-332	1501	55	best	good	ADJ
ftr-332	1501	56	way	way	NOUN
ftr-332	1501	57	to	to	PART
ftr-332	1501	58	compensate	compensate	VERB
ftr-332	1501	59	him	he	PRON
ftr-332	1501	60	and	and	CCONJ
ftr-332	1501	61	ensure	ensure	VERB
ftr-332	1501	62	his	his	PRON
ftr-332	1501	63	remaining	remain	VERB
ftr-332	1501	64	at	at	ADP
ftr-332	1501	65	enron	enron	PROPN
ftr-332	1501	66	was	be	AUX
ftr-332	1501	67	for	for	SCONJ
ftr-332	1501	68	enron	enron	PROPN
ftr-332	1501	69	to	to	PART
ftr-332	1501	70	purchase	purchase	VERB
ftr-332	1501	71	two	two	NUM
ftr-332	1501	72	single	single	ADJ
ftr-332	1501	73	premium	premium	NOUN
ftr-332	1501	74	annuities	annuity	NOUN
ftr-332	1501	75	owned	own	VERB
ftr-332	1501	76	by	by	ADP
ftr-332	1501	77	mr	mr	PROPN
ftr-332	1501	78	.	.	PROPN
ftr-332	1501	79	lay	lie	VERB
ftr-332	1501	80	and	and	CCONJ
ftr-332	1501	81	his	his	PRON
ftr-332	1501	82	wife	wife	NOUN
ftr-332	1501	83	for	for	ADP
ftr-332	1501	84	their	their	PRON
ftr-332	1501	85	$	$	SYM
ftr-332	1501	86	10	10	NUM
ftr-332	1501	87	million	million	NUM
ftr-332	1501	88	cost	cost	NOUN
ftr-332	1501	89	.	.	PUNCT
ftr-332	1502	1	the	the	DET
ftr-332	1502	2	purchase	purchase	NOUN
ftr-332	1502	3	would	would	AUX
ftr-332	1502	4	both	both	PRON
ftr-332	1502	5	provide	provide	VERB
ftr-332	1502	6	liquidity	liquidity	NOUN
ftr-332	1502	7	to	to	ADP
ftr-332	1502	8	the	the	DET
ftr-332	1502	9	lays	lay	NOUN
ftr-332	1502	10	and	and	CCONJ
ftr-332	1502	11	provide	provide	VERB
ftr-332	1502	12	a	a	DET
ftr-332	1502	13	retention	retention	NOUN
ftr-332	1502	14	device	device	NOUN
ftr-332	1502	15	to	to	ADP
ftr-332	1502	16	enron	enron	PROPN
ftr-332	1502	17	because	because	SCONJ
ftr-332	1502	18	the	the	DET
ftr-332	1502	19	annuities	annuity	NOUN
ftr-332	1502	20	could	could	AUX
ftr-332	1502	21	be	be	AUX
ftr-332	1502	22	earned	earn	VERB
ftr-332	1502	23	back	back	ADP
ftr-332	1502	24	by	by	ADP
ftr-332	1502	25	the	the	DET
ftr-332	1502	26	lays	lay	NOUN
ftr-332	1502	27	if	if	SCONJ
ftr-332	1502	28	mr	mr	PROPN
ftr-332	1502	29	.	.	PROPN
ftr-332	1502	30	lay	lay	PROPN
ftr-332	1502	31	remained	remain	VERB
ftr-332	1502	32	as	as	ADP
ftr-332	1502	33	ceo	ceo	NOUN
ftr-332	1502	34	for	for	ADP
ftr-332	1502	35	4.25	4.25	NUM
ftr-332	1502	36	years	year	NOUN
ftr-332	1502	37	.	.	PUNCT
ftr-332	1503	1	the	the	DET
ftr-332	1503	2	lays	lay	NOUN
ftr-332	1503	3	provided	provide	VERB
ftr-332	1503	4	the	the	DET
ftr-332	1503	5	original	original	ADJ
ftr-332	1503	6	annuity	annuity	NOUN
ftr-332	1503	7	contracts	contract	NOUN
ftr-332	1503	8	and	and	CCONJ
ftr-332	1503	9	transfer	transfer	VERB
ftr-332	1503	10	documents	document	NOUN
ftr-332	1503	11	to	to	ADP
ftr-332	1503	12	enron	enron	PROPN
ftr-332	1503	13	on	on	ADP
ftr-332	1503	14	9/21/01	9/21/01	NUM
ftr-332	1503	15	,	,	PUNCT
ftr-332	1503	16	but	but	CCONJ
ftr-332	1503	17	instead	instead	ADV
ftr-332	1503	18	of	of	ADP
ftr-332	1503	19	providing	provide	VERB
ftr-332	1503	20	the	the	DET
ftr-332	1503	21	original	original	ADJ
ftr-332	1503	22	documents	document	NOUN
ftr-332	1503	23	to	to	ADP
ftr-332	1503	24	the	the	DET
ftr-332	1503	25	insurance	insurance	NOUN
ftr-332	1503	26	company	company	NOUN
ftr-332	1503	27	,	,	PUNCT
ftr-332	1503	28	as	as	SCONJ
ftr-332	1503	29	required	require	VERB
ftr-332	1503	30	by	by	ADP
ftr-332	1503	31	the	the	DET
ftr-332	1503	32	annuity	annuity	NOUN
ftr-332	1503	33	contracts	contract	NOUN
ftr-332	1503	34	,	,	PUNCT
ftr-332	1503	35	enron	enron	PROPN
ftr-332	1503	36	faxed	fax	VERB
ftr-332	1503	37	them	they	PRON
ftr-332	1503	38	.	.	PUNCT
ftr-332	1504	1	enron	enron	PROPN
ftr-332	1504	2	did	do	AUX
ftr-332	1504	3	not	not	PART
ftr-332	1504	4	include	include	VERB
ftr-332	1504	5	the	the	DET
ftr-332	1504	6	$	$	SYM
ftr-332	1504	7	10	10	NUM
ftr-332	1504	8	million	million	NUM
ftr-332	1504	9	on	on	ADP
ftr-332	1504	10	the	the	DET
ftr-332	1504	11	original	original	ADJ
ftr-332	1504	12	form	form	NOUN
ftr-332	1504	13	w-2	w-2	NOUN
ftr-332	1504	14	it	it	PRON
ftr-332	1504	15	sent	send	VERB
ftr-332	1504	16	to	to	ADP
ftr-332	1504	17	mr	mr	PROPN
ftr-332	1504	18	.	.	PROPN
ftr-332	1504	19	lay	lay	PROPN
ftr-332	1504	20	,	,	PUNCT
ftr-332	1504	21	but	but	CCONJ
ftr-332	1504	22	in	in	ADP
ftr-332	1504	23	2004	2004	NUM
ftr-332	1504	24	,	,	PUNCT
ftr-332	1504	25	after	after	ADP
ftr-332	1504	26	an	an	DET
ftr-332	1504	27	employment	employment	NOUN
ftr-332	1504	28	tax	tax	NOUN
ftr-332	1504	29	audit	audit	NOUN
ftr-332	1504	30	,	,	PUNCT
ftr-332	1504	31	sent	send	VERB
ftr-332	1504	32	mr	mr	PROPN
ftr-332	1504	33	.	.	PROPN
ftr-332	1504	34	lay	lie	VERB
ftr-332	1504	35	an	an	DET
ftr-332	1504	36	amended	amend	VERB
ftr-332	1504	37	form	form	NOUN
ftr-332	1504	38	w-2	w-2	NOUN
ftr-332	1504	39	for	for	ADP
ftr-332	1504	40	2001	2001	NUM
ftr-332	1504	41	that	that	PRON
ftr-332	1504	42	included	include	VERB
ftr-332	1504	43	the	the	DET
ftr-332	1504	44	$	$	SYM
ftr-332	1504	45	10	10	NUM
ftr-332	1504	46	million	million	NUM
ftr-332	1504	47	as	as	ADP
ftr-332	1504	48	compensation	compensation	NOUN
ftr-332	1504	49	.	.	PUNCT
ftr-332	1505	1	judge	judge	PROPN
ftr-332	1505	2	goeke	goeke	PROPN
ftr-332	1505	3	held	hold	VERB
ftr-332	1505	4	,	,	PUNCT
ftr-332	1505	5	―[w]e	―[w]e	PROPN
ftr-332	1505	6	do	do	AUX
ftr-332	1505	7	not	not	PART
ftr-332	1505	8	find	find	VERB
ftr-332	1505	9	this	this	DET
ftr-332	1505	10	after	after	ADP
ftr-332	1505	11	-	-	PUNCT
ftr-332	1505	12	the	the	DET
ftr-332	1505	13	-	-	PUNCT
ftr-332	1505	14	fact	fact	NOUN
ftr-332	1505	15	event	event	NOUN
ftr-332	1505	16	relevant	relevant	ADJ
ftr-332	1505	17	to	to	ADP
ftr-332	1505	18	the	the	DET
ftr-332	1505	19	case	case	NOUN
ftr-332	1505	20	before	before	ADP
ftr-332	1505	21	us.‖	us.‖	PROPN
ftr-332	1505	22			NOUN
ftr-332	1506	1	the	the	DET
ftr-332	1506	2	irs	irs	PROPN
ftr-332	1506	3	took	take	VERB
ftr-332	1506	4	the	the	DET
ftr-332	1506	5	position	position	NOUN
ftr-332	1506	6	that	that	SCONJ
ftr-332	1506	7	the	the	DET
ftr-332	1506	8	lays	lay	NOUN
ftr-332	1506	9	did	do	AUX
ftr-332	1506	10	not	not	PART
ftr-332	1506	11	sell	sell	VERB
ftr-332	1506	12	the	the	DET
ftr-332	1506	13	annuity	annuity	NOUN
ftr-332	1506	14	contracts	contract	NOUN
ftr-332	1506	15	and	and	CCONJ
ftr-332	1506	16	that	that	SCONJ
ftr-332	1506	17	the	the	DET
ftr-332	1506	18	$	$	SYM
ftr-332	1506	19	10	10	NUM
ftr-332	1506	20	million	million	NUM
ftr-332	1506	21	was	be	AUX
ftr-332	1506	22	an	an	DET
ftr-332	1506	23	employee	employee	NOUN
ftr-332	1506	24	cash	cash	NOUN
ftr-332	1506	25	bonus	bonus	NOUN
ftr-332	1506	26	includable	includable	ADJ
ftr-332	1506	27	in	in	ADP
ftr-332	1506	28	income	income	NOUN
ftr-332	1506	29	for	for	ADP
ftr-332	1506	30	the	the	DET
ftr-332	1506	31	2001	2001	NUM
ftr-332	1506	32	year	year	NOUN
ftr-332	1506	33	.	.	PUNCT
ftr-332	1507	1	judge	judge	PROPN
ftr-332	1507	2	goeke	goeke	PROPN
ftr-332	1507	3	found	find	VERB
ftr-332	1507	4	that	that	SCONJ
ftr-332	1507	5	the	the	DET
ftr-332	1507	6	lays	lay	NOUN
ftr-332	1507	7	completed	complete	VERB
ftr-332	1507	8	their	their	PRON
ftr-332	1507	9	requirements	requirement	NOUN
ftr-332	1507	10	to	to	PART
ftr-332	1507	11	transfer	transfer	VERB
ftr-332	1507	12	the	the	DET
ftr-332	1507	13	annuities	annuity	NOUN
ftr-332	1507	14	and	and	CCONJ
ftr-332	1507	15	that	that	SCONJ
ftr-332	1507	16	the	the	DET
ftr-332	1507	17	risks	risk	NOUN
ftr-332	1507	18	and	and	CCONJ
ftr-332	1507	19	rewards	reward	NOUN
ftr-332	1507	20	of	of	ADP
ftr-332	1507	21	the	the	DET
ftr-332	1507	22	annuity	annuity	NOUN
ftr-332	1507	23	contracts	contract	NOUN
ftr-332	1507	24	were	be	AUX
ftr-332	1507	25	transferred	transfer	VERB
ftr-332	1507	26	to	to	ADP
ftr-332	1507	27	enron	enron	PROPN
ftr-332	1507	28	on	on	ADP
ftr-332	1507	29	9/21/01	9/21/01	NUM
ftr-332	1507	30	.	.	PUNCT
ftr-332	1508	1			PUNCT
ftr-332	1509	1	the	the	DET
ftr-332	1509	2	irs	irs	PROPN
ftr-332	1509	3	also	also	ADV
ftr-332	1509	4	took	take	VERB
ftr-332	1509	5	the	the	DET
ftr-332	1509	6	position	position	NOUN
ftr-332	1509	7	that	that	SCONJ
ftr-332	1509	8	the	the	DET
ftr-332	1509	9	purchase	purchase	NOUN
ftr-332	1509	10	price	price	NOUN
ftr-332	1509	11	of	of	ADP
ftr-332	1509	12	the	the	DET
ftr-332	1509	13	annuities	annuity	NOUN
ftr-332	1509	14	was	be	AUX
ftr-332	1509	15	in	in	ADP
ftr-332	1509	16	excess	excess	NOUN
ftr-332	1509	17	of	of	ADP
ftr-332	1509	18	the	the	DET
ftr-332	1509	19	$	$	SYM
ftr-332	1509	20	4.691	4.691	NUM
ftr-332	1509	21	million	million	NUM
ftr-332	1509	22	the	the	DET
ftr-332	1509	23	lays	lay	NOUN
ftr-332	1509	24	248	248	NUM
ftr-332	1509	25	florida	florida	PROPN
ftr-332	1509	26	tax	tax	NOUN
ftr-332	1509	27	review	review	NOUN
ftr-332	1509	28	[	[	X
ftr-332	1509	29	vol	vol	NOUN
ftr-332	1509	30	.	.	PUNCT
ftr-332	1510	1	12:5	12:5	NUM
ftr-332	1510	2	would	would	AUX
ftr-332	1510	3	have	have	AUX
ftr-332	1510	4	received	receive	VERB
ftr-332	1510	5	from	from	ADP
ftr-332	1510	6	the	the	DET
ftr-332	1510	7	insurance	insurance	NOUN
ftr-332	1510	8	company	company	NOUN
ftr-332	1510	9	if	if	SCONJ
ftr-332	1510	10	they	they	PRON
ftr-332	1510	11	liquidated	liquidate	VERB
ftr-332	1510	12	but	but	CCONJ
ftr-332	1510	13	less	less	ADJ
ftr-332	1510	14	than	than	ADP
ftr-332	1510	15	the	the	DET
ftr-332	1510	16	$	$	SYM
ftr-332	1510	17	11.2	11.2	NUM
ftr-332	1510	18	million	million	NUM
ftr-332	1510	19	that	that	PRON
ftr-332	1510	20	compensation	compensation	NOUN
ftr-332	1510	21	consultant	consultant	NOUN
ftr-332	1510	22	towers	tower	NOUN
ftr-332	1510	23	perrin	perrin	NOUN
ftr-332	1510	24	valued	value	VERB
ftr-332	1510	25	the	the	DET
ftr-332	1510	26	annuities	annuity	NOUN
ftr-332	1510	27	.	.	PUNCT
ftr-332	1511	1	judge	judge	PROPN
ftr-332	1511	2	goeke	goeke	PROPN
ftr-332	1511	3	held	hold	VERB
ftr-332	1511	4	that	that	SCONJ
ftr-332	1511	5	,	,	PUNCT
ftr-332	1511	6	based	base	VERB
ftr-332	1511	7	on	on	ADP
ftr-332	1511	8	commissioner	commissioner	PROPN
ftr-332	1511	9	v.	v.	PROPN
ftr-332	1511	10	brown	brown	PROPN
ftr-332	1511	11	,	,	PUNCT
ftr-332	1511	12	380	380	NUM
ftr-332	1511	13	u.s	u.s	PROPN
ftr-332	1511	14	.	.	PROPN
ftr-332	1511	15	563	563	NUM
ftr-332	1511	16	(	(	PUNCT
ftr-332	1511	17	1965	1965	NUM
ftr-332	1511	18	)	)	PUNCT
ftr-332	1511	19	,	,	PUNCT
ftr-332	1511	20	the	the	DET
ftr-332	1511	21	purchase	purchase	NOUN
ftr-332	1511	22	price	price	NOUN
ftr-332	1511	23	was	be	AUX
ftr-332	1511	24	within	within	ADP
ftr-332	1511	25	a	a	DET
ftr-332	1511	26	reasonable	reasonable	ADJ
ftr-332	1511	27	range	range	NOUN
ftr-332	1511	28	and	and	CCONJ
ftr-332	1511	29	held	hold	VERB
ftr-332	1511	30	that	that	SCONJ
ftr-332	1511	31	a	a	DET
ftr-332	1511	32	sale	sale	NOUN
ftr-332	1511	33	had	have	AUX
ftr-332	1511	34	taken	take	VERB
ftr-332	1511	35	place	place	NOUN
ftr-332	1511	36	.	.	PUNCT
ftr-332	1512	1			PROPN
ftr-332	1512	2	judge	judge	PROPN
ftr-332	1512	3	goeke	goeke	PROPN
ftr-332	1512	4	also	also	ADV
ftr-332	1512	5	held	hold	VERB
ftr-332	1512	6	that	that	SCONJ
ftr-332	1512	7	no	no	DET
ftr-332	1512	8	compensation	compensation	NOUN
ftr-332	1512	9	income	income	NOUN
ftr-332	1512	10	was	be	AUX
ftr-332	1512	11	realized	realize	VERB
ftr-332	1512	12	by	by	ADP
ftr-332	1512	13	virtue	virtue	NOUN
ftr-332	1512	14	of	of	ADP
ftr-332	1512	15	the	the	DET
ftr-332	1512	16	contractual	contractual	ADJ
ftr-332	1512	17	provision	provision	NOUN
ftr-332	1512	18	under	under	ADP
ftr-332	1512	19	which	which	PRON
ftr-332	1512	20	lay	lie	VERB
ftr-332	1512	21	could	could	AUX
ftr-332	1512	22	earn	earn	VERB
ftr-332	1512	23	back	back	ADP
ftr-332	1512	24	the	the	DET
ftr-332	1512	25	annuity	annuity	NOUN
ftr-332	1512	26	contracts	contract	NOUN
ftr-332	1512	27	if	if	SCONJ
ftr-332	1512	28	he	he	PRON
ftr-332	1512	29	worked	work	VERB
ftr-332	1512	30	for	for	ADP
ftr-332	1512	31	enron	enron	PROPN
ftr-332	1512	32	for	for	ADP
ftr-332	1512	33	4.25	4.25	NUM
ftr-332	1512	34	years	year	NOUN
ftr-332	1512	35	.	.	PUNCT
ftr-332	1513	1	the	the	DET
ftr-332	1513	2	annuity	annuity	NOUN
ftr-332	1513	3	contracts	contract	NOUN
ftr-332	1513	4	were	be	AUX
ftr-332	1513	5	not	not	PART
ftr-332	1513	6	transferred	transfer	VERB
ftr-332	1513	7	or	or	CCONJ
ftr-332	1513	8	set	set	VERB
ftr-332	1513	9	aside	aside	ADV
ftr-332	1513	10	and	and	CCONJ
ftr-332	1513	11	insulated	insulate	VERB
ftr-332	1513	12	from	from	ADP
ftr-332	1513	13	creditor‘s	creditor‘s	PROPN
ftr-332	1513	14	claims	claim	NOUN
ftr-332	1513	15	;	;	PUNCT
ftr-332	1513	16	lay	lie	VERB
ftr-332	1513	17	had	have	VERB
ftr-332	1513	18	no	no	DET
ftr-332	1513	19	right	right	NOUN
ftr-332	1513	20	to	to	ADP
ftr-332	1513	21	them	they	PRON
ftr-332	1513	22	and	and	CCONJ
ftr-332	1513	23	they	they	PRON
ftr-332	1513	24	were	be	AUX
ftr-332	1513	25	subject	subject	ADJ
ftr-332	1513	26	to	to	ADP
ftr-332	1513	27	forfeiture	forfeiture	NOUN
ftr-332	1513	28	.	.	PUNCT
ftr-332	1514	1	the	the	DET
ftr-332	1514	2	contracts	contract	NOUN
ftr-332	1514	3	were	be	AUX
ftr-332	1514	4	not	not	PART
ftr-332	1514	5	constructively	constructively	ADV
ftr-332	1514	6	received	receive	VERB
ftr-332	1514	7	and	and	CCONJ
ftr-332	1514	8	would	would	AUX
ftr-332	1514	9	not	not	PART
ftr-332	1514	10	be	be	AUX
ftr-332	1514	11	so	so	ADV
ftr-332	1514	12	received	receive	VERB
ftr-332	1514	13	until	until	SCONJ
ftr-332	1514	14	lay	lay	NOUN
ftr-332	1514	15	had	have	AUX
ftr-332	1514	16	completed	complete	VERB
ftr-332	1514	17	4.25	4.25	NUM
ftr-332	1514	18	years	year	NOUN
ftr-332	1514	19	of	of	ADP
ftr-332	1514	20	service	service	NOUN
ftr-332	1514	21	(	(	PUNCT
ftr-332	1514	22	or	or	CCONJ
ftr-332	1514	23	upon	upon	SCONJ
ftr-332	1514	24	an	an	DET
ftr-332	1514	25	earlier	early	ADJ
ftr-332	1514	26	termination	termination	NOUN
ftr-332	1514	27	that	that	PRON
ftr-332	1514	28	triggered	trigger	VERB
ftr-332	1514	29	a	a	DET
ftr-332	1514	30	transfer	transfer	NOUN
ftr-332	1514	31	to	to	ADP
ftr-332	1514	32	him	he	PRON
ftr-332	1514	33	under	under	ADP
ftr-332	1514	34	the	the	DET
ftr-332	1514	35	terms	term	NOUN
ftr-332	1514	36	of	of	ADP
ftr-332	1514	37	the	the	DET
ftr-332	1514	38	agreement	agreement	NOUN
ftr-332	1514	39	)	)	PUNCT
ftr-332	1514	40	.	.	PUNCT
ftr-332	1515	1	8	8	X
ftr-332	1515	2	.	.	X
ftr-332	1515	3	pizza	pizza	NOUN
ftr-332	1515	4	is	be	AUX
ftr-332	1515	5	the	the	DET
ftr-332	1515	6	eighth	eighth	ADJ
ftr-332	1515	7	deadly	deadly	ADJ
ftr-332	1515	8	sin	sin	NOUN
ftr-332	1515	9	,	,	PUNCT
ftr-332	1515	10	and	and	CCONJ
ftr-332	1515	11	the	the	DET
ftr-332	1515	12	ninth	ninth	ADJ
ftr-332	1515	13	is	be	AUX
ftr-332	1515	14	stealing	steal	VERB
ftr-332	1515	15	the	the	DET
ftr-332	1515	16	sausage	sausage	NOUN
ftr-332	1515	17	process	process	NOUN
ftr-332	1515	18	,	,	PUNCT
ftr-332	1515	19	even	even	ADV
ftr-332	1515	20	if	if	SCONJ
ftr-332	1515	21	the	the	DET
ftr-332	1515	22	damages	damage	NOUN
ftr-332	1515	23	are	be	AUX
ftr-332	1515	24	taxable	taxable	ADJ
ftr-332	1515	25	.	.	PUNCT
ftr-332	1516	1	freda	freda	PROPN
ftr-332	1516	2	v.	v.	PROPN
ftr-332	1516	3	commissioner	commissioner	PROPN
ftr-332	1516	4	,	,	PUNCT
ftr-332	1516	5	t.c	t.c	PROPN
ftr-332	1516	6	.	.	PROPN
ftr-332	1516	7	memo	memo	NOUN
ftr-332	1516	8	.	.	PUNCT
ftr-332	1517	1	2009	2009	NUM
ftr-332	1517	2	-	-	SYM
ftr-332	1517	3	191	191	NUM
ftr-332	1517	4	(	(	PUNCT
ftr-332	1517	5	8/25/09	8/25/09	NUM
ftr-332	1517	6	)	)	PUNCT
ftr-332	1517	7	.	.	PUNCT
ftr-332	1518	1	the	the	DET
ftr-332	1518	2	taxpayer	taxpayer	NOUN
ftr-332	1518	3	was	be	AUX
ftr-332	1518	4	the	the	DET
ftr-332	1518	5	shareholder	shareholder	NOUN
ftr-332	1518	6	of	of	ADP
ftr-332	1518	7	c&f	c&f	PROPN
ftr-332	1518	8	packing	packing	PROPN
ftr-332	1518	9	co.	co.	PROPN
ftr-332	1518	10	,	,	PUNCT
ftr-332	1518	11	an	an	DET
ftr-332	1518	12	s	s	NOUN
ftr-332	1518	13	corporation	corporation	NOUN
ftr-332	1518	14	that	that	PRON
ftr-332	1518	15	supplied	supply	VERB
ftr-332	1518	16	pizza	pizza	NOUN
ftr-332	1518	17	hut	hut	NOUN
ftr-332	1518	18	with	with	ADP
ftr-332	1518	19	pre	pre	ADJ
ftr-332	1518	20	-	-	ADJ
ftr-332	1518	21	cooked	cooked	ADJ
ftr-332	1518	22	sausage	sausage	NOUN
ftr-332	1518	23	prepared	prepare	VERB
ftr-332	1518	24	with	with	ADP
ftr-332	1518	25	the	the	DET
ftr-332	1518	26	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1518	27	patented	patented	ADJ
ftr-332	1518	28	process	process	NOUN
ftr-332	1518	29	.	.	PUNCT
ftr-332	1519	1	c&f	c&f	PROPN
ftr-332	1519	2	also	also	ADV
ftr-332	1519	3	entered	enter	VERB
ftr-332	1519	4	into	into	ADP
ftr-332	1519	5	license	license	NOUN
ftr-332	1519	6	and	and	CCONJ
ftr-332	1519	7	royalty	royalty	NOUN
ftr-332	1519	8	agreements	agreement	NOUN
ftr-332	1519	9	to	to	PART
ftr-332	1519	10	provide	provide	VERB
ftr-332	1519	11	its	its	PRON
ftr-332	1519	12	trade	trade	NOUN
ftr-332	1519	13	secrets	secret	NOUN
ftr-332	1519	14	to	to	ADP
ftr-332	1519	15	other	other	ADJ
ftr-332	1519	16	pizza	pizza	NOUN
ftr-332	1519	17	hut	hut	NOUN
ftr-332	1519	18	suppliers	supplier	NOUN
ftr-332	1519	19	.	.	PUNCT
ftr-332	1520	1	after	after	ADP
ftr-332	1520	2	discovering	discover	VERB
ftr-332	1520	3	that	that	SCONJ
ftr-332	1520	4	pizza	pizza	NOUN
ftr-332	1520	5	hut	hut	NOUN
ftr-332	1520	6	disclosed	disclose	VERB
ftr-332	1520	7	the	the	DET
ftr-332	1520	8	process	process	NOUN
ftr-332	1520	9	to	to	ADP
ftr-332	1520	10	an	an	DET
ftr-332	1520	11	unlicensed	unlicensed	ADJ
ftr-332	1520	12	supplier	supplier	NOUN
ftr-332	1520	13	(	(	PUNCT
ftr-332	1520	14	ibp	ibp	NOUN
ftr-332	1520	15	)	)	PUNCT
ftr-332	1520	16	who	who	PRON
ftr-332	1520	17	also	also	ADV
ftr-332	1520	18	sold	sell	VERB
ftr-332	1520	19	pre	pre	ADJ
ftr-332	1520	20	-	-	ADJ
ftr-332	1520	21	cooked	cooked	ADJ
ftr-332	1520	22	sausage	sausage	NOUN
ftr-332	1520	23	to	to	ADP
ftr-332	1520	24	pizza	pizza	NOUN
ftr-332	1520	25	hut	hut	NOUN
ftr-332	1520	26	,	,	PUNCT
ftr-332	1520	27	c&f	c&f	PROPN
ftr-332	1520	28	recovered	recover	VERB
ftr-332	1520	29	damages	damage	NOUN
ftr-332	1520	30	from	from	ADP
ftr-332	1520	31	pizza	pizza	NOUN
ftr-332	1520	32	hut	hut	NOUN
ftr-332	1520	33	for	for	ADP
ftr-332	1520	34	misappropriation	misappropriation	NOUN
ftr-332	1520	35	of	of	ADP
ftr-332	1520	36	trade	trade	NOUN
ftr-332	1520	37	secrets	secret	NOUN
ftr-332	1520	38	.	.	PUNCT
ftr-332	1521	1	the	the	DET
ftr-332	1521	2	tax	tax	NOUN
ftr-332	1521	3	court	court	NOUN
ftr-332	1521	4	(	(	PUNCT
ftr-332	1521	5	judge	judge	NOUN
ftr-332	1521	6	chiechi	chiechi	PROPN
ftr-332	1521	7	)	)	PUNCT
ftr-332	1521	8	held	hold	VERB
ftr-332	1521	9	that	that	SCONJ
ftr-332	1521	10	the	the	DET
ftr-332	1521	11	damages	damage	NOUN
ftr-332	1521	12	were	be	AUX
ftr-332	1521	13	received	receive	VERB
ftr-332	1521	14	as	as	ADP
ftr-332	1521	15	compensation	compensation	NOUN
ftr-332	1521	16	for	for	ADP
ftr-332	1521	17	lost	lost	ADJ
ftr-332	1521	18	profits	profit	NOUN
ftr-332	1521	19	,	,	PUNCT
ftr-332	1521	20	and	and	CCONJ
ftr-332	1521	21	thus	thus	ADV
ftr-332	1521	22	were	be	AUX
ftr-332	1521	23	taxable	taxable	ADJ
ftr-332	1521	24	as	as	ADP
ftr-332	1521	25	ordinary	ordinary	ADJ
ftr-332	1521	26	income	income	NOUN
ftr-332	1521	27	.	.	PUNCT
ftr-332	1522	1	the	the	DET
ftr-332	1522	2	court	court	NOUN
ftr-332	1522	3	applied	apply	VERB
ftr-332	1522	4	the	the	DET
ftr-332	1522	5	principle	principle	NOUN
ftr-332	1522	6	that	that	SCONJ
ftr-332	1522	7	―the	―the	DET
ftr-332	1522	8	tax	tax	NOUN
ftr-332	1522	9	treatment	treatment	NOUN
ftr-332	1522	10	of	of	ADP
ftr-332	1522	11	the	the	DET
ftr-332	1522	12	amount	amount	NOUN
ftr-332	1522	13	at	at	ADP
ftr-332	1522	14	issue	issue	NOUN
ftr-332	1522	15	‗depends	‗depend	NOUN
ftr-332	1522	16	upon	upon	SCONJ
ftr-332	1522	17	the	the	DET
ftr-332	1522	18	nature	nature	NOUN
ftr-332	1522	19	of	of	ADP
ftr-332	1522	20	the	the	DET
ftr-332	1522	21	claim	claim	NOUN
ftr-332	1522	22	and	and	CCONJ
ftr-332	1522	23	the	the	DET
ftr-332	1522	24	actual	actual	ADJ
ftr-332	1522	25	basis	basis	NOUN
ftr-332	1522	26	of	of	ADP
ftr-332	1522	27	recovery,‘‖	recovery,‘‖	NOUN
ftr-332	1522	28	quoting	quote	VERB
ftr-332	1522	29	sager	sager	PROPN
ftr-332	1522	30	glove	glove	PROPN
ftr-332	1522	31	co.	co.	PROPN
ftr-332	1523	1	v.	v.	PROPN
ftr-332	1523	2	commissioner	commissioner	PROPN
ftr-332	1523	3	,	,	PUNCT
ftr-332	1523	4	36	36	NUM
ftr-332	1523	5	t.c	t.c	PROPN
ftr-332	1523	6	.	.	PROPN
ftr-332	1523	7	1173	1173	NUM
ftr-332	1523	8	,	,	PUNCT
ftr-332	1523	9	1180	1180	NUM
ftr-332	1523	10	(	(	PUNCT
ftr-332	1523	11	1961	1961	NUM
ftr-332	1523	12	)	)	PUNCT
ftr-332	1523	13	,	,	PUNCT
ftr-332	1523	14	aff’d	aff’d	VERB
ftr-332	1523	15	,	,	PUNCT
ftr-332	1523	16	311	311	NUM
ftr-332	1523	17	f.2d	f.2d	NOUN
ftr-332	1523	18	210	210	NUM
ftr-332	1523	19	(	(	PUNCT
ftr-332	1523	20	7th	7th	ADJ
ftr-332	1523	21	cir	cir	NOUN
ftr-332	1523	22	.	.	PUNCT
ftr-332	1523	23	1962	1962	NUM
ftr-332	1523	24	)	)	PUNCT
ftr-332	1523	25	.	.	PUNCT
ftr-332	1524	1	the	the	DET
ftr-332	1524	2	court	court	NOUN
ftr-332	1524	3	rejected	reject	VERB
ftr-332	1524	4	the	the	DET
ftr-332	1524	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1524	6	argument	argument	NOUN
ftr-332	1524	7	that	that	SCONJ
ftr-332	1524	8	the	the	DET
ftr-332	1524	9	damages	damage	NOUN
ftr-332	1524	10	were	be	AUX
ftr-332	1524	11	for	for	ADP
ftr-332	1524	12	injury	injury	NOUN
ftr-332	1524	13	to	to	ADP
ftr-332	1524	14	or	or	CCONJ
ftr-332	1524	15	destruction	destruction	NOUN
ftr-332	1524	16	of	of	ADP
ftr-332	1524	17	the	the	DET
ftr-332	1524	18	trade	trade	NOUN
ftr-332	1524	19	secret	secret	NOUN
ftr-332	1524	20	,	,	PUNCT
ftr-332	1524	21	a	a	DET
ftr-332	1524	22	capital	capital	NOUN
ftr-332	1524	23	asset	asset	NOUN
ftr-332	1524	24	.	.	PUNCT
ftr-332	1525	1	a.	a.	PROPN
ftr-332	1525	2	affirmed	affirmed	PROPN
ftr-332	1525	3	.	.	PUNCT
ftr-332	1526	1	freda	freda	PROPN
ftr-332	1526	2	v.	v.	PROPN
ftr-332	1526	3	commissioner	commissioner	PROPN
ftr-332	1526	4	,	,	PUNCT
ftr-332	1526	5	656	656	NUM
ftr-332	1526	6	f.3d	f.3d	NUM
ftr-332	1526	7	570	570	NUM
ftr-332	1526	8	(	(	PUNCT
ftr-332	1526	9	7th	7th	ADJ
ftr-332	1526	10	cir	cir	NOUN
ftr-332	1526	11	.	.	PUNCT
ftr-332	1527	1	8/26/11	8/26/11	NUM
ftr-332	1527	2	)	)	PUNCT
ftr-332	1527	3	.	.	PUNCT
ftr-332	1528	1	the	the	DET
ftr-332	1528	2	court	court	NOUN
ftr-332	1528	3	of	of	ADP
ftr-332	1528	4	appeals	appeals	PROPN
ftr-332	1528	5	(	(	PUNCT
ftr-332	1528	6	judge	judge	NOUN
ftr-332	1528	7	tinder	tinder	NOUN
ftr-332	1528	8	)	)	PUNCT
ftr-332	1528	9	first	first	ADV
ftr-332	1528	10	noted	note	VERB
ftr-332	1528	11	that	that	SCONJ
ftr-332	1528	12	―trade	―trade	PUNCT
ftr-332	1528	13	secret	secret	ADJ
ftr-332	1528	14	misappropriation	misappropriation	NOUN
ftr-332	1528	15	,	,	PUNCT
ftr-332	1528	16	aside	aside	ADV
ftr-332	1528	17	from	from	ADP
ftr-332	1528	18	signaling	signal	VERB
ftr-332	1528	19	that	that	SCONJ
ftr-332	1528	20	a	a	DET
ftr-332	1528	21	capital	capital	NOUN
ftr-332	1528	22	asset	asset	NOUN
ftr-332	1528	23	may	may	AUX
ftr-332	1528	24	be	be	AUX
ftr-332	1528	25	in	in	ADP
ftr-332	1528	26	some	some	DET
ftr-332	1528	27	way	way	NOUN
ftr-332	1528	28	implicated	implicate	VERB
ftr-332	1528	29	,	,	PUNCT
ftr-332	1528	30	does	do	AUX
ftr-332	1528	31	not	not	PART
ftr-332	1528	32	tell	tell	VERB
ftr-332	1528	33	us	we	PRON
ftr-332	1528	34	very	very	ADV
ftr-332	1528	35	much	much	ADV
ftr-332	1528	36	about	about	ADP
ftr-332	1528	37	the	the	DET
ftr-332	1528	38	actual	actual	ADJ
ftr-332	1528	39	nature	nature	NOUN
ftr-332	1528	40	of	of	ADP
ftr-332	1528	41	c&f‘s	c&f‘s	ADJ
ftr-332	1528	42	original	original	ADJ
ftr-332	1528	43	claim	claim	NOUN
ftr-332	1528	44	,	,	PUNCT
ftr-332	1528	45	which	which	PRON
ftr-332	1528	46	can	can	AUX
ftr-332	1528	47	take	take	VERB
ftr-332	1528	48	many	many	ADJ
ftr-332	1528	49	forms.‖	forms.‖	NOUN
ftr-332	1528	50	it	it	PRON
ftr-332	1528	51	then	then	ADV
ftr-332	1528	52	went	go	VERB
ftr-332	1528	53	on	on	ADP
ftr-332	1528	54	to	to	PART
ftr-332	1528	55	hold	hold	VERB
ftr-332	1528	56	that	that	SCONJ
ftr-332	1528	57	the	the	DET
ftr-332	1528	58	tax	tax	NOUN
ftr-332	1528	59	court‘s	court‘s	NOUN
ftr-332	1528	60	finding	find	VERB
ftr-332	1528	61	that	that	SCONJ
ftr-332	1528	62	―pizza	―pizza	ADJ
ftr-332	1528	63	hut	hut	NOUN
ftr-332	1528	64	paid	pay	VERB
ftr-332	1528	65	the	the	DET
ftr-332	1528	66	amount	amount	NOUN
ftr-332	1528	67	at	at	ADP
ftr-332	1528	68	issue	issue	NOUN
ftr-332	1528	69	to	to	ADP
ftr-332	1528	70	[	[	X
ftr-332	1528	71	the	the	DET
ftr-332	1528	72	taxpayer	taxpayer	NOUN
ftr-332	1528	73	]	]	PUNCT
ftr-332	1528	74	for	for	ADP
ftr-332	1528	75	‗lost	‗lost	ADJ
ftr-332	1528	76	profits	profit	NOUN
ftr-332	1528	77	,	,	PUNCT
ftr-332	1528	78	lost	lose	VERB
ftr-332	1528	79	opportunities	opportunity	NOUN
ftr-332	1528	80	,	,	PUNCT
ftr-332	1528	81	operating	operate	VERB
ftr-332	1528	82	losses	loss	NOUN
ftr-332	1528	83	and	and	CCONJ
ftr-332	1528	84	expenditures,‘‖	expenditures,‘‖	NOUN
ftr-332	1528	85	which	which	PRON
ftr-332	1528	86	tracks	track	VERB
ftr-332	1528	87	the	the	DET
ftr-332	1528	88	language	language	NOUN
ftr-332	1528	89	of	of	ADP
ftr-332	1528	90	the	the	DET
ftr-332	1528	91	relief	relief	NOUN
ftr-332	1528	92	requested	request	VERB
ftr-332	1528	93	in	in	ADP
ftr-332	1528	94	the	the	DET
ftr-332	1528	95	complaint	complaint	NOUN
ftr-332	1528	96	and	and	CCONJ
ftr-332	1528	97	―ha[d	―ha[d	NOUN
ftr-332	1528	98	]	]	X
ftr-332	1528	99	some	some	DET
ftr-332	1528	100	support	support	NOUN
ftr-332	1528	101	in	in	ADP
ftr-332	1528	102	the	the	DET
ftr-332	1528	103	trial	trial	NOUN
ftr-332	1528	104	testimony,‖	testimony,‖	PROPN
ftr-332	1528	105	was	be	AUX
ftr-332	1528	106	not	not	PART
ftr-332	1528	107	clearly	clearly	ADV
ftr-332	1528	108	erroneous	erroneous	ADJ
ftr-332	1528	109	.	.	PUNCT
ftr-332	1529	1	in	in	ADP
ftr-332	1529	2	the	the	DET
ftr-332	1529	3	civil	civil	ADJ
ftr-332	1529	4	suit	suit	NOUN
ftr-332	1529	5	,	,	PUNCT
ftr-332	1529	6	the	the	DET
ftr-332	1529	7	taxpayer	taxpayer	NOUN
ftr-332	1529	8	-	-	PUNCT
ftr-332	1529	9	plaintiff	plaintiff	NOUN
ftr-332	1529	10	―sought	―sought	NUM
ftr-332	1529	11	profits	profit	NOUN
ftr-332	1529	12	and	and	CCONJ
ftr-332	1529	13	other	other	ADJ
ftr-332	1529	14	types	type	NOUN
ftr-332	1529	15	of	of	ADP
ftr-332	1529	16	monetary	monetary	ADJ
ftr-332	1529	17	recovery	recovery	NOUN
ftr-332	1529	18	that	that	PRON
ftr-332	1529	19	may	may	AUX
ftr-332	1529	20	properly	properly	ADV
ftr-332	1529	21	be	be	AUX
ftr-332	1529	22	taxed	tax	VERB
ftr-332	1529	23	as	as	ADP
ftr-332	1529	24	ordinary	ordinary	ADJ
ftr-332	1529	25	income	income	NOUN
ftr-332	1529	26	2012	2012	NUM
ftr-332	1529	27	]	]	PUNCT
ftr-332	1529	28	recent	recent	ADJ
ftr-332	1529	29	developments	development	NOUN
ftr-332	1529	30	in	in	ADP
ftr-332	1529	31	federal	federal	ADJ
ftr-332	1529	32	income	income	NOUN
ftr-332	1529	33	taxation	taxation	NOUN
ftr-332	1529	34	249	249	NUM
ftr-332	1529	35	from	from	ADP
ftr-332	1529	36	the	the	DET
ftr-332	1529	37	get	get	NOUN
ftr-332	1529	38	-	-	PUNCT
ftr-332	1529	39	go	go	NOUN
ftr-332	1529	40	rather	rather	ADV
ftr-332	1529	41	than	than	ADP
ftr-332	1529	42	focusing	focus	VERB
ftr-332	1529	43	on	on	ADP
ftr-332	1529	44	the	the	DET
ftr-332	1529	45	damage	damage	NOUN
ftr-332	1529	46	to	to	ADP
ftr-332	1529	47	or	or	CCONJ
ftr-332	1529	48	destruction	destruction	NOUN
ftr-332	1529	49	of	of	ADP
ftr-332	1529	50	its	its	PRON
ftr-332	1529	51	capital	capital	NOUN
ftr-332	1529	52	asset.‖	asset.‖	NOUN
ftr-332	1529	53	the	the	DET
ftr-332	1529	54	factual	factual	ADJ
ftr-332	1529	55	allegations	allegation	NOUN
ftr-332	1529	56	incorporated	incorporate	VERB
ftr-332	1529	57	into	into	ADP
ftr-332	1529	58	c&f‘s	c&f‘s	ADJ
ftr-332	1529	59	misappropriation	misappropriation	NOUN
ftr-332	1529	60	claim	claim	NOUN
ftr-332	1529	61	highlight	highlight	VERB
ftr-332	1529	62	vast	vast	ADJ
ftr-332	1529	63	reductions	reduction	NOUN
ftr-332	1529	64	to	to	ADP
ftr-332	1529	65	c&f‘s	c&f‘s	ADJ
ftr-332	1529	66	margins	margin	NOUN
ftr-332	1529	67	,	,	PUNCT
ftr-332	1529	68	...	...	PUNCT
ftr-332	1530	1	c&f‘s	c&f‘s	ADJ
ftr-332	1530	2	financial	financial	ADJ
ftr-332	1530	3	losses	loss	NOUN
ftr-332	1530	4	,	,	PUNCT
ftr-332	1530	5	...	...	PUNCT
ftr-332	1530	6	,	,	PUNCT
ftr-332	1530	7	the	the	DET
ftr-332	1530	8	disproportionate	disproportionate	ADJ
ftr-332	1530	9	impact	impact	NOUN
ftr-332	1530	10	pizza	pizza	NOUN
ftr-332	1530	11	hut‘s	hut‘s	NOUN
ftr-332	1530	12	conduct	conduct	NOUN
ftr-332	1530	13	had	have	VERB
ftr-332	1530	14	on	on	ADP
ftr-332	1530	15	c&f‘s	c&f‘s	ADJ
ftr-332	1530	16	total	total	ADJ
ftr-332	1530	17	sales	sale	NOUN
ftr-332	1530	18	,	,	PUNCT
ftr-332	1530	19	...	...	PUNCT
ftr-332	1530	20	and	and	CCONJ
ftr-332	1530	21	c&f‘s	c&f‘s	ADJ
ftr-332	1530	22	inability	inability	NOUN
ftr-332	1530	23	to	to	PART
ftr-332	1530	24	―exploit‖	―exploit‖	VERB
ftr-332	1530	25	its	its	PRON
ftr-332	1530	26	c&f	c&f	NOUN
ftr-332	1530	27	process	process	NOUN
ftr-332	1530	28	...	...	PUNCT
ftr-332	1530	29	.	.	PUNCT
ftr-332	1531	1	the	the	DET
ftr-332	1531	2	shareholders	shareholder	NOUN
ftr-332	1531	3	did	do	AUX
ftr-332	1531	4	not	not	PART
ftr-332	1531	5	offer	offer	VERB
ftr-332	1531	6	the	the	DET
ftr-332	1531	7	tax	tax	NOUN
ftr-332	1531	8	court	court	NOUN
ftr-332	1531	9	evidence	evidence	NOUN
ftr-332	1531	10	which	which	PRON
ftr-332	1531	11	undercut	undercut	VERB
ftr-332	1531	12	the	the	DET
ftr-332	1531	13	commissioner‘s	commissioner‘s	ADJ
ftr-332	1531	14	reasonable	reasonable	ADJ
ftr-332	1531	15	conclusion	conclusion	NOUN
ftr-332	1531	16	that	that	SCONJ
ftr-332	1531	17	the	the	DET
ftr-332	1531	18	damages	damage	NOUN
ftr-332	1531	19	c&f	c&f	PROPN
ftr-332	1531	20	alleged	allege	VERB
ftr-332	1531	21	were	be	AUX
ftr-332	1531	22	the	the	DET
ftr-332	1531	23	main	main	ADJ
ftr-332	1531	24	attraction	attraction	NOUN
ftr-332	1531	25	rather	rather	ADV
ftr-332	1531	26	than	than	ADP
ftr-332	1531	27	mere	mere	ADJ
ftr-332	1531	28	placeholders	placeholder	NOUN
ftr-332	1531	29	;	;	PUNCT
ftr-332	1531	30	their	their	PRON
ftr-332	1531	31	sole	sole	ADJ
ftr-332	1531	32	attempt	attempt	NOUN
ftr-332	1531	33	to	to	PART
ftr-332	1531	34	do	do	AUX
ftr-332	1531	35	so	so	ADV
ftr-332	1531	36	was	be	AUX
ftr-332	1531	37	(	(	PUNCT
ftr-332	1531	38	properly	properly	ADV
ftr-332	1531	39	)	)	PUNCT
ftr-332	1531	40	rejected	reject	VERB
ftr-332	1531	41	on	on	ADP
ftr-332	1531	42	hearsay	hearsay	ADJ
ftr-332	1531	43	grounds	ground	NOUN
ftr-332	1531	44	.	.	PUNCT
ftr-332	1532	1	they	they	PRON
ftr-332	1532	2	likewise	likewise	ADV
ftr-332	1532	3	failed	fail	VERB
ftr-332	1532	4	to	to	PART
ftr-332	1532	5	make	make	VERB
ftr-332	1532	6	any	any	DET
ftr-332	1532	7	effort	effort	NOUN
ftr-332	1532	8	to	to	PART
ftr-332	1532	9	explain	explain	VERB
ftr-332	1532	10	why	why	SCONJ
ftr-332	1532	11	they	they	PRON
ftr-332	1532	12	voluntarily	voluntarily	ADV
ftr-332	1532	13	treated	treat	VERB
ftr-332	1532	14	some	some	PRON
ftr-332	1532	15	of	of	ADP
ftr-332	1532	16	the	the	DET
ftr-332	1532	17	money	money	NOUN
ftr-332	1532	18	they	they	PRON
ftr-332	1532	19	received	receive	VERB
ftr-332	1532	20	for	for	ADP
ftr-332	1532	21	a	a	DET
ftr-332	1532	22	virtually	virtually	ADV
ftr-332	1532	23	identical	identical	ADJ
ftr-332	1532	24	claim	claim	NOUN
ftr-332	1532	25	(	(	PUNCT
ftr-332	1532	26	trade	trade	NOUN
ftr-332	1532	27	secret	secret	ADJ
ftr-332	1532	28	misappropriation	misappropriation	NOUN
ftr-332	1532	29	against	against	ADP
ftr-332	1532	30	ibp	ibp	NOUN
ftr-332	1532	31	)	)	PUNCT
ftr-332	1532	32	as	as	ADP
ftr-332	1532	33	ordinary	ordinary	ADJ
ftr-332	1532	34	income	income	NOUN
ftr-332	1532	35	if	if	SCONJ
ftr-332	1532	36	all	all	DET
ftr-332	1532	37	such	such	ADJ
ftr-332	1532	38	claims	claim	NOUN
ftr-332	1532	39	necessarily	necessarily	ADV
ftr-332	1532	40	net	net	ADJ
ftr-332	1532	41	capital	capital	NOUN
ftr-332	1532	42	gains	gain	NOUN
ftr-332	1532	43	[	[	X
ftr-332	1532	44	sic	sic	ADJ
ftr-332	1532	45	]	]	PUNCT
ftr-332	1532	46	.	.	PUNCT
ftr-332	1533	1	based	base	VERB
ftr-332	1533	2	on	on	ADP
ftr-332	1533	3	the	the	DET
ftr-332	1533	4	record	record	NOUN
ftr-332	1533	5	before	before	ADP
ftr-332	1533	6	it	it	PRON
ftr-332	1533	7	,	,	PUNCT
ftr-332	1533	8	the	the	DET
ftr-332	1533	9	tax	tax	NOUN
ftr-332	1533	10	court	court	NOUN
ftr-332	1533	11	did	do	AUX
ftr-332	1533	12	not	not	PART
ftr-332	1533	13	err	err	VERB
ftr-332	1533	14	in	in	ADP
ftr-332	1533	15	upholding	uphold	VERB
ftr-332	1533	16	the	the	DET
ftr-332	1533	17	commissioner‘s	commissioner‘s	PRON
ftr-332	1533	18	presumptively	presumptively	ADV
ftr-332	1533	19	correct	correct	ADJ
ftr-332	1533	20	determination	determination	NOUN
ftr-332	1533	21	that	that	SCONJ
ftr-332	1533	22	the	the	DET
ftr-332	1533	23	settlement	settlement	NOUN
ftr-332	1533	24	was	be	AUX
ftr-332	1533	25	not	not	PART
ftr-332	1533	26	―in	―in	NUM
ftr-332	1533	27	lieu	lieu	NOUN
ftr-332	1533	28	of‖	of‖	NOUN
ftr-332	1533	29	a	a	DET
ftr-332	1533	30	replacement	replacement	NOUN
ftr-332	1533	31	of	of	ADP
ftr-332	1533	32	capital	capital	NOUN
ftr-332	1533	33	.	.	PUNCT
ftr-332	1534	1			PUNCT
ftr-332	1534	2	finally	finally	ADV
ftr-332	1534	3	,	,	PUNCT
ftr-332	1534	4	the	the	DET
ftr-332	1534	5	court	court	NOUN
ftr-332	1534	6	noted	note	VERB
ftr-332	1534	7	that	that	SCONJ
ftr-332	1534	8	―the	―the	DET
ftr-332	1534	9	settlement	settlement	NOUN
ftr-332	1534	10	agreement	agreement	NOUN
ftr-332	1534	11	gives	give	VERB
ftr-332	1534	12	no	no	DET
ftr-332	1534	13	indication	indication	NOUN
ftr-332	1534	14	that	that	SCONJ
ftr-332	1534	15	pizza	pizza	NOUN
ftr-332	1534	16	hut	hut	NOUN
ftr-332	1534	17	believed	believe	VERB
ftr-332	1534	18	it	it	PRON
ftr-332	1534	19	was	be	AUX
ftr-332	1534	20	compensating	compensate	VERB
ftr-332	1534	21	c&f	c&f	NOUN
ftr-332	1534	22	for	for	ADP
ftr-332	1534	23	the	the	DET
ftr-332	1534	24	sale	sale	NOUN
ftr-332	1534	25	or	or	CCONJ
ftr-332	1534	26	even	even	ADV
ftr-332	1534	27	the	the	DET
ftr-332	1534	28	use	use	NOUN
ftr-332	1534	29	of	of	ADP
ftr-332	1534	30	its	its	PRON
ftr-332	1534	31	trade	trade	NOUN
ftr-332	1534	32	secrets	secret	NOUN
ftr-332	1534	33	.	.	PUNCT
ftr-332	1534	34	...	...	PUNCT
ftr-332	1535	1	without	without	ADP
ftr-332	1535	2	at	at	ADV
ftr-332	1535	3	least	least	ADJ
ftr-332	1535	4	some	some	PRON
ftr-332	1535	5	hallmarks	hallmark	NOUN
ftr-332	1535	6	of	of	ADP
ftr-332	1535	7	a	a	DET
ftr-332	1535	8	sale	sale	NOUN
ftr-332	1535	9	,	,	PUNCT
ftr-332	1535	10	c&f‘s	c&f‘s	NOUN
ftr-332	1535	11	transfer	transfer	NOUN
ftr-332	1535	12	to	to	ADP
ftr-332	1535	13	pizza	pizza	NOUN
ftr-332	1535	14	hut	hut	NOUN
ftr-332	1535	15	of	of	ADP
ftr-332	1535	16	its	its	PRON
ftr-332	1535	17	trade	trade	NOUN
ftr-332	1535	18	secrets	secret	NOUN
ftr-332	1535	19	should	should	AUX
ftr-332	1535	20	not	not	PART
ftr-332	1535	21	be	be	AUX
ftr-332	1535	22	considered	consider	VERB
ftr-332	1535	23	one	one	NUM
ftr-332	1535	24	for	for	ADP
ftr-332	1535	25	tax	tax	NOUN
ftr-332	1535	26	purposes.‖	purposes.‖	NOUN
ftr-332	1535	27			NOUN
ftr-332	1535	28	judge	judge	PROPN
ftr-332	1535	29	manion	manion	PROPN
ftr-332	1535	30	dissented	dissent	VERB
ftr-332	1535	31	and	and	CCONJ
ftr-332	1535	32	would	would	AUX
ftr-332	1535	33	have	have	AUX
ftr-332	1535	34	reversed	reverse	VERB
ftr-332	1535	35	,	,	PUNCT
ftr-332	1535	36	on	on	ADP
ftr-332	1535	37	the	the	DET
ftr-332	1535	38	ground	ground	NOUN
ftr-332	1535	39	that	that	SCONJ
ftr-332	1535	40	the	the	DET
ftr-332	1535	41	tax	tax	NOUN
ftr-332	1535	42	court	court	NOUN
ftr-332	1535	43	was	be	AUX
ftr-332	1535	44	―wrong	―wrong	NOUN
ftr-332	1535	45	because	because	SCONJ
ftr-332	1535	46	it	it	PRON
ftr-332	1535	47	misread	misread	VERB
ftr-332	1535	48	the	the	DET
ftr-332	1535	49	complaint.‖	complaint.‖	NOUN
ftr-332	1535	50	judge	judge	NOUN
ftr-332	1535	51	manion	manion	NOUN
ftr-332	1535	52	read	read	VERB
ftr-332	1535	53	the	the	DET
ftr-332	1535	54	complaint	complaint	NOUN
ftr-332	1535	55	,	,	PUNCT
ftr-332	1535	56	which	which	PRON
ftr-332	1535	57	after	after	ADP
ftr-332	1535	58	describing	describe	VERB
ftr-332	1535	59	the	the	DET
ftr-332	1535	60	elements	element	NOUN
ftr-332	1535	61	of	of	ADP
ftr-332	1535	62	its	its	PRON
ftr-332	1535	63	trade	trade	NOUN
ftr-332	1535	64	secret	secret	ADJ
ftr-332	1535	65	misappropriation	misappropriation	NOUN
ftr-332	1535	66	claim	claim	NOUN
ftr-332	1535	67	against	against	ADP
ftr-332	1535	68	pizza	pizza	NOUN
ftr-332	1535	69	hut	hut	NOUN
ftr-332	1535	70	,	,	PUNCT
ftr-332	1535	71	c&f	c&f	PROPN
ftr-332	1535	72	alleged	allege	VERB
ftr-332	1535	73	that	that	SCONJ
ftr-332	1535	74	―[a]s	―[a]s	NOUN
ftr-332	1535	75	a	a	DET
ftr-332	1535	76	result	result	NOUN
ftr-332	1535	77	,	,	PUNCT
ftr-332	1535	78	c&f	c&f	PROPN
ftr-332	1535	79	has	have	AUX
ftr-332	1535	80	been	be	AUX
ftr-332	1535	81	damaged	damage	VERB
ftr-332	1535	82	,	,	PUNCT
ftr-332	1535	83	and	and	CCONJ
ftr-332	1535	84	has	have	AUX
ftr-332	1535	85	suffered	suffer	VERB
ftr-332	1535	86	,	,	PUNCT
ftr-332	1535	87	among	among	ADP
ftr-332	1535	88	other	other	ADJ
ftr-332	1535	89	things	thing	NOUN
ftr-332	1535	90	,	,	PUNCT
ftr-332	1535	91	lost	lose	VERB
ftr-332	1535	92	profits	profit	NOUN
ftr-332	1535	93	,	,	PUNCT
ftr-332	1535	94	lost	lose	VERB
ftr-332	1535	95	opportunities	opportunity	NOUN
ftr-332	1535	96	,	,	PUNCT
ftr-332	1535	97	operating	operate	VERB
ftr-332	1535	98	losses	loss	NOUN
ftr-332	1535	99	and	and	CCONJ
ftr-332	1535	100	expenditures,‖	expenditures,‖	PROPN
ftr-332	1535	101	as	as	ADP
ftr-332	1535	102	including	include	VERB
ftr-332	1535	103	the	the	DET
ftr-332	1535	104	lost	lose	VERB
ftr-332	1535	105	opportunity	opportunity	NOUN
ftr-332	1535	106	to	to	PART
ftr-332	1535	107	negotiate	negotiate	VERB
ftr-332	1535	108	a	a	DET
ftr-332	1535	109	transfer	transfer	NOUN
ftr-332	1535	110	of	of	ADP
ftr-332	1535	111	the	the	DET
ftr-332	1535	112	secret	secret	ADJ
ftr-332	1535	113	process	process	NOUN
ftr-332	1535	114	to	to	ADP
ftr-332	1535	115	another	another	DET
ftr-332	1535	116	pizza	pizza	NOUN
ftr-332	1535	117	giant	giant	NOUN
ftr-332	1535	118	after	after	SCONJ
ftr-332	1535	119	pizza	pizza	NOUN
ftr-332	1535	120	hut	hut	NOUN
ftr-332	1535	121	cut	cut	VERB
ftr-332	1535	122	c&f	c&f	PROPN
ftr-332	1535	123	off	off	ADP
ftr-332	1535	124	.	.	PUNCT
ftr-332	1536	1	he	he	PRON
ftr-332	1536	2	concluded	conclude	VERB
ftr-332	1536	3	that	that	SCONJ
ftr-332	1536	4	the	the	DET
ftr-332	1536	5	tax	tax	NOUN
ftr-332	1536	6	court	court	NOUN
ftr-332	1536	7	improperly	improperly	ADV
ftr-332	1536	8	over	over	ADV
ftr-332	1536	9	-	-	PUNCT
ftr-332	1536	10	emphasized	emphasize	VERB
ftr-332	1536	11	the	the	DET
ftr-332	1536	12	phrase	phrase	NOUN
ftr-332	1536	13	―lost	―lost	PUNCT
ftr-332	1536	14	profits.‖	profits.‖	NOUN
ftr-332	1536	15	according	accord	VERB
ftr-332	1536	16	to	to	ADP
ftr-332	1536	17	judge	judge	VERB
ftr-332	1536	18	manion‘s	manion‘s	ADJ
ftr-332	1536	19	analysis	analysis	NOUN
ftr-332	1536	20	,	,	PUNCT
ftr-332	1536	21	the	the	DET
ftr-332	1536	22	nature	nature	NOUN
ftr-332	1536	23	of	of	ADP
ftr-332	1536	24	the	the	DET
ftr-332	1536	25	claim	claim	NOUN
ftr-332	1536	26	that	that	SCONJ
ftr-332	1536	27	c&f	c&f	PROPN
ftr-332	1536	28	was	be	AUX
ftr-332	1536	29	bringing	bring	VERB
ftr-332	1536	30	against	against	ADP
ftr-332	1536	31	pizza	pizza	NOUN
ftr-332	1536	32	hut	hut	NOUN
ftr-332	1536	33	was	be	AUX
ftr-332	1536	34	that	that	SCONJ
ftr-332	1536	35	pizza	pizza	NOUN
ftr-332	1536	36	hut	hut	NOUN
ftr-332	1536	37	had	have	AUX
ftr-332	1536	38	wrongfully	wrongfully	ADV
ftr-332	1536	39	acquired	acquire	VERB
ftr-332	1536	40	and	and	CCONJ
ftr-332	1536	41	then	then	ADV
ftr-332	1536	42	disclosed	disclose	VERB
ftr-332	1536	43	a	a	DET
ftr-332	1536	44	trade	trade	NOUN
ftr-332	1536	45	secret	secret	NOUN
ftr-332	1536	46	to	to	ADP
ftr-332	1536	47	c&f‘s	c&f‘s	ADJ
ftr-332	1536	48	competitor	competitor	NOUN
ftr-332	1536	49	,	,	PUNCT
ftr-332	1536	50	ibp	ibp	NOUN
ftr-332	1536	51	,	,	PUNCT
ftr-332	1536	52	and	and	CCONJ
ftr-332	1536	53	that	that	SCONJ
ftr-332	1536	54	this	this	PRON
ftr-332	1536	55	damaged	damage	VERB
ftr-332	1536	56	c&f‘s	c&f‘s	ADJ
ftr-332	1536	57	property	property	NOUN
ftr-332	1536	58	interest	interest	NOUN
ftr-332	1536	59	in	in	ADP
ftr-332	1536	60	the	the	DET
ftr-332	1536	61	trade	trade	NOUN
ftr-332	1536	62	secret	secret	NOUN
ftr-332	1536	63	;	;	PUNCT
ftr-332	1536	64	the	the	DET
ftr-332	1536	65	phrase	phrase	NOUN
ftr-332	1536	66	―lost	―lost	PUNCT
ftr-332	1536	67	profits‖	profits‖	PROPN
ftr-332	1536	68	was	be	AUX
ftr-332	1536	69	part	part	NOUN
ftr-332	1536	70	of	of	ADP
ftr-332	1536	71	a	a	DET
ftr-332	1536	72	non	non	ADJ
ftr-332	1536	73	-	-	ADJ
ftr-332	1536	74	exclusive	exclusive	ADJ
ftr-332	1536	75	list	list	NOUN
ftr-332	1536	76	describing	describe	VERB
ftr-332	1536	77	ways	way	NOUN
ftr-332	1536	78	c&f	c&f	PROPN
ftr-332	1536	79	had	have	AUX
ftr-332	1536	80	been	be	AUX
ftr-332	1536	81	injured	injure	VERB
ftr-332	1536	82	by	by	ADP
ftr-332	1536	83	pizza	pizza	NOUN
ftr-332	1536	84	hut‘s	hut‘s	NOUN
ftr-332	1536	85	trade	trade	NOUN
ftr-332	1536	86	secret	secret	ADJ
ftr-332	1536	87	misappropriation	misappropriation	NOUN
ftr-332	1536	88	.	.	PUNCT
ftr-332	1537	1	but	but	CCONJ
ftr-332	1537	2	this	this	DET
ftr-332	1537	3	phrase	phrase	NOUN
ftr-332	1537	4	―lost	―lost	PUNCT
ftr-332	1537	5	profits‖	profits‖	NOUN
ftr-332	1537	6	did	do	AUX
ftr-332	1537	7	not	not	PART
ftr-332	1537	8	negate	negate	VERB
ftr-332	1537	9	the	the	DET
ftr-332	1537	10	fact	fact	NOUN
ftr-332	1537	11	that	that	SCONJ
ftr-332	1537	12	c&f‘s	c&f‘s	PROPN
ftr-332	1537	13	trade	trade	NOUN
ftr-332	1537	14	secret	secret	NOUN
ftr-332	1537	15	had	have	AUX
ftr-332	1537	16	been	be	AUX
ftr-332	1537	17	severely	severely	ADV
ftr-332	1537	18	damaged	damage	VERB
ftr-332	1537	19	and	and	CCONJ
ftr-332	1537	20	that	that	DET
ftr-332	1537	21	c&f	c&f	PROPN
ftr-332	1537	22	was	be	AUX
ftr-332	1537	23	also	also	ADV
ftr-332	1537	24	seeking	seek	VERB
ftr-332	1537	25	compensation	compensation	NOUN
ftr-332	1537	26	for	for	ADP
ftr-332	1537	27	this	this	DET
ftr-332	1537	28	damage	damage	NOUN
ftr-332	1537	29	.	.	PUNCT
ftr-332	1538	1	9	9	X
ftr-332	1538	2	.	.	X
ftr-332	1538	3	getting	getting	AUX
ftr-332	1538	4	rip	rip	VERB
ftr-332	1538	5	off	off	ADP
ftr-332	1538	6	by	by	ADP
ftr-332	1538	7	bernie	bernie	PROPN
ftr-332	1538	8	ebbers	ebber	NOUN
ftr-332	1538	9	was	be	AUX
ftr-332	1538	10	n’t	not	PART
ftr-332	1538	11	a	a	DET
ftr-332	1538	12	theft	theft	NOUN
ftr-332	1538	13	loss	loss	NOUN
ftr-332	1538	14	.	.	PUNCT
ftr-332	1539	1	schroerlucke	schroerlucke	PROPN
ftr-332	1539	2	v.	v.	PROPN
ftr-332	1539	3	united	united	PROPN
ftr-332	1539	4	states	states	PROPN
ftr-332	1539	5	,	,	PUNCT
ftr-332	1539	6	100	100	NUM
ftr-332	1539	7	fed	feed	VERB
ftr-332	1539	8	.	.	PUNCT
ftr-332	1540	1	cl	cl	NOUN
ftr-332	1540	2	.	.	PUNCT
ftr-332	1541	1	584	584	NUM
ftr-332	1541	2	(	(	PUNCT
ftr-332	1541	3	9/21/11	9/21/11	NUM
ftr-332	1541	4	)	)	PUNCT
ftr-332	1541	5	.	.	PUNCT
ftr-332	1542	1	in	in	ADP
ftr-332	1542	2	an	an	DET
ftr-332	1542	3	opinion	opinion	NOUN
ftr-332	1542	4	250	250	NUM
ftr-332	1542	5	florida	florida	PROPN
ftr-332	1542	6	tax	tax	NOUN
ftr-332	1542	7	review	review	NOUN
ftr-332	1543	1	[	[	X
ftr-332	1543	2	vol	vol	NOUN
ftr-332	1543	3	.	.	PUNCT
ftr-332	1544	1	12:5	12:5	NUM
ftr-332	1544	2	that	that	PRON
ftr-332	1544	3	was	be	AUX
ftr-332	1544	4	far	far	ADV
ftr-332	1544	5	longer	long	ADJ
ftr-332	1544	6	than	than	ADP
ftr-332	1544	7	necessary	necessary	ADJ
ftr-332	1544	8	to	to	PART
ftr-332	1544	9	employ	employ	VERB
ftr-332	1544	10	a	a	DET
ftr-332	1544	11	well	well	ADV
ftr-332	1544	12	-	-	PUNCT
ftr-332	1544	13	established	establish	VERB
ftr-332	1544	14	principle	principle	NOUN
ftr-332	1544	15	to	to	PART
ftr-332	1544	16	resolve	resolve	VERB
ftr-332	1544	17	the	the	DET
ftr-332	1544	18	case	case	NOUN
ftr-332	1544	19	,	,	PUNCT
ftr-332	1544	20	the	the	DET
ftr-332	1544	21	court	court	NOUN
ftr-332	1544	22	held	hold	VERB
ftr-332	1544	23	that	that	SCONJ
ftr-332	1544	24	the	the	DET
ftr-332	1544	25	loss	loss	NOUN
ftr-332	1544	26	of	of	ADP
ftr-332	1544	27	value	value	NOUN
ftr-332	1544	28	of	of	ADP
ftr-332	1544	29	stock	stock	NOUN
ftr-332	1544	30	,	,	PUNCT
ftr-332	1544	31	purchased	purchase	VERB
ftr-332	1544	32	pursuant	pursuant	ADV
ftr-332	1544	33	to	to	ADP
ftr-332	1544	34	employee	employee	NOUN
ftr-332	1544	35	stock	stock	NOUN
ftr-332	1544	36	options	option	NOUN
ftr-332	1544	37	,	,	PUNCT
ftr-332	1544	38	in	in	ADP
ftr-332	1544	39	worldcom	worldcom	PROPN
ftr-332	1544	40	(	(	PUNCT
ftr-332	1544	41	from	from	ADP
ftr-332	1544	42	$	$	SYM
ftr-332	1544	43	79.4375	79.4375	NUM
ftr-332	1544	44	/	/	SYM
ftr-332	1544	45	share	share	NOUN
ftr-332	1544	46	to	to	ADP
ftr-332	1544	47	$	$	SYM
ftr-332	1544	48	0.91	0.91	NUM
ftr-332	1544	49	/	/	SYM
ftr-332	1544	50	share	share	NOUN
ftr-332	1544	51	)	)	PUNCT
ftr-332	1544	52	caused	cause	VERB
ftr-332	1544	53	by	by	ADP
ftr-332	1544	54	bernie	bernie	PROPN
ftr-332	1544	55	ebbers	ebbers	PROPN
ftr-332	1544	56	/	/	SYM
ftr-332	1544	57	worldcom‘s	worldcom‘s	PROPN
ftr-332	1544	58	fraudulent	fraudulent	ADJ
ftr-332	1544	59	accounting	accounting	NOUN
ftr-332	1544	60	practices	practice	NOUN
ftr-332	1544	61	was	be	AUX
ftr-332	1544	62	not	not	PART
ftr-332	1544	63	a	a	DET
ftr-332	1544	64	theft	theft	NOUN
ftr-332	1544	65	loss	loss	NOUN
ftr-332	1544	66	.	.	PUNCT
ftr-332	1545	1	there	there	PRON
ftr-332	1545	2	was	be	VERB
ftr-332	1545	3	no	no	DET
ftr-332	1545	4	theft	theft	NOUN
ftr-332	1545	5	under	under	ADP
ftr-332	1545	6	relevant	relevant	ADJ
ftr-332	1545	7	state	state	NOUN
ftr-332	1545	8	law	law	NOUN
ftr-332	1545	9	,	,	PUNCT
ftr-332	1545	10	which	which	PRON
ftr-332	1545	11	is	be	AUX
ftr-332	1545	12	prerequisite	prerequisite	NOUN
ftr-332	1545	13	to	to	ADP
ftr-332	1545	14	§	§	PROPN
ftr-332	1545	15	165	165	NUM
ftr-332	1545	16	theft	theft	NOUN
ftr-332	1545	17	loss	loss	NOUN
ftr-332	1545	18	.	.	PUNCT
ftr-332	1546	1	10	10	NUM
ftr-332	1546	2	.	.	PUNCT
ftr-332	1547	1	♪	♪	X
ftr-332	1547	2	♫	♫	X
ftr-332	1547	3	―lipstick	―lipstick	NOUN
ftr-332	1547	4	on	on	ADP
ftr-332	1547	5	your	your	PRON
ftr-332	1547	6	collar	collar	NOUN
ftr-332	1547	7	told	tell	VERB
ftr-332	1547	8	a	a	DET
ftr-332	1547	9	tale	tale	NOUN
ftr-332	1547	10	on	on	ADP
ftr-332	1547	11	you.‖	you.‖	NOUN
ftr-332	1547	12	♫	♫	NOUN
ftr-332	1547	13	♪	♪	PROPN
ftr-332	1547	14	anschutz	anschutz	PROPN
ftr-332	1547	15	co.	co.	PROPN
ftr-332	1548	1	v.	v.	PROPN
ftr-332	1548	2	commissioner	commissioner	PROPN
ftr-332	1548	3	,	,	PUNCT
ftr-332	1548	4	135	135	NUM
ftr-332	1548	5	t.c	t.c	PROPN
ftr-332	1548	6	.	.	PROPN
ftr-332	1548	7	78	78	NUM
ftr-332	1548	8	(	(	PUNCT
ftr-332	1548	9	7/22/10	7/22/10	NUM
ftr-332	1548	10	)	)	PUNCT
ftr-332	1548	11	.	.	PUNCT
ftr-332	1549	1	an	an	DET
ftr-332	1549	2	s	s	PROPN
ftr-332	1549	3	corporation	corporation	NOUN
ftr-332	1549	4	,	,	PUNCT
ftr-332	1549	5	through	through	ADP
ftr-332	1549	6	a	a	DET
ftr-332	1549	7	q	q	NOUN
ftr-332	1549	8	-	-	PUNCT
ftr-332	1549	9	sub	sub	NOUN
ftr-332	1549	10	(	(	PUNCT
ftr-332	1549	11	tac	tac	NOUN
ftr-332	1549	12	)	)	PUNCT
ftr-332	1549	13	entered	enter	VERB
ftr-332	1549	14	into	into	ADP
ftr-332	1549	15	transactions	transaction	NOUN
ftr-332	1549	16	with	with	ADP
ftr-332	1549	17	donaldson	donaldson	PROPN
ftr-332	1549	18	,	,	PUNCT
ftr-332	1549	19	lufkin	lufkin	PROPN
ftr-332	1549	20	&	&	CCONJ
ftr-332	1549	21	jenrette	jenrette	PROPN
ftr-332	1549	22	securities	securities	PROPN
ftr-332	1549	23	(	(	PUNCT
ftr-332	1549	24	dlj	dlj	PROPN
ftr-332	1549	25	)	)	PUNCT
ftr-332	1549	26	involving	involve	VERB
ftr-332	1549	27	appreciated	appreciated	ADJ
ftr-332	1549	28	stock	stock	NOUN
ftr-332	1549	29	that	that	PRON
ftr-332	1549	30	it	it	PRON
ftr-332	1549	31	owned	own	VERB
ftr-332	1549	32	.	.	PUNCT
ftr-332	1550	1	the	the	DET
ftr-332	1550	2	agreements	agreement	NOUN
ftr-332	1550	3	were	be	AUX
ftr-332	1550	4	memorialized	memorialize	VERB
ftr-332	1550	5	by	by	ADP
ftr-332	1550	6	a	a	DET
ftr-332	1550	7	master	master	NOUN
ftr-332	1550	8	stock	stock	NOUN
ftr-332	1550	9	purchase	purchase	NOUN
ftr-332	1550	10	agreement	agreement	NOUN
ftr-332	1550	11	(	(	PUNCT
ftr-332	1550	12	mspa	mspa	PROPN
ftr-332	1550	13	)	)	PUNCT
ftr-332	1550	14	that	that	PRON
ftr-332	1550	15	included	include	VERB
ftr-332	1550	16	―prepaid	―prepaid	PUNCT
ftr-332	1550	17	variable	variable	NOUN
ftr-332	1550	18	forward	forward	ADV
ftr-332	1550	19	contracts‖	contracts‖	PROPN
ftr-332	1550	20	(	(	PUNCT
ftr-332	1550	21	pvfcs	pvfc	NOUN
ftr-332	1550	22	)	)	PUNCT
ftr-332	1550	23	and	and	CCONJ
ftr-332	1550	24	share	share	NOUN
ftr-332	1550	25	-	-	PUNCT
ftr-332	1550	26	lending	lending	NOUN
ftr-332	1550	27	agreements	agreement	NOUN
ftr-332	1550	28	(	(	PUNCT
ftr-332	1550	29	slas	slas	PROPN
ftr-332	1550	30	)	)	PUNCT
ftr-332	1550	31	with	with	ADP
ftr-332	1550	32	respect	respect	NOUN
ftr-332	1550	33	to	to	ADP
ftr-332	1550	34	the	the	DET
ftr-332	1550	35	shares	share	NOUN
ftr-332	1550	36	subject	subject	ADJ
ftr-332	1550	37	to	to	ADP
ftr-332	1550	38	the	the	DET
ftr-332	1550	39	pvfcs	pvfc	NOUN
ftr-332	1550	40	.	.	PUNCT
ftr-332	1551	1	the	the	DET
ftr-332	1551	2	pvfcs	pvfc	NOUN
ftr-332	1551	3	required	require	VERB
ftr-332	1551	4	dlj	dlj	NOUN
ftr-332	1551	5	to	to	PART
ftr-332	1551	6	make	make	VERB
ftr-332	1551	7	an	an	DET
ftr-332	1551	8	upfront	upfront	ADJ
ftr-332	1551	9	payment	payment	NOUN
ftr-332	1551	10	to	to	ADP
ftr-332	1551	11	tac	tac	PROPN
ftr-332	1551	12	in	in	ADP
ftr-332	1551	13	exchange	exchange	NOUN
ftr-332	1551	14	for	for	ADP
ftr-332	1551	15	a	a	DET
ftr-332	1551	16	promise	promise	NOUN
ftr-332	1551	17	by	by	ADP
ftr-332	1551	18	tac	tac	PROPN
ftr-332	1551	19	to	to	PART
ftr-332	1551	20	deliver	deliver	VERB
ftr-332	1551	21	a	a	DET
ftr-332	1551	22	variable	variable	ADJ
ftr-332	1551	23	number	number	NOUN
ftr-332	1551	24	of	of	ADP
ftr-332	1551	25	shares	share	NOUN
ftr-332	1551	26	to	to	PART
ftr-332	1551	27	dlj	dlj	VERB
ftr-332	1551	28	in	in	ADP
ftr-332	1551	29	ten	ten	NUM
ftr-332	1551	30	years	year	NOUN
ftr-332	1551	31	.	.	PUNCT
ftr-332	1552	1	the	the	DET
ftr-332	1552	2	amount	amount	NOUN
ftr-332	1552	3	of	of	ADP
ftr-332	1552	4	the	the	DET
ftr-332	1552	5	payment	payment	NOUN
ftr-332	1552	6	was	be	AUX
ftr-332	1552	7	75	75	NUM
ftr-332	1552	8	percent	percent	NOUN
ftr-332	1552	9	of	of	ADP
ftr-332	1552	10	the	the	DET
ftr-332	1552	11	fair	fair	ADJ
ftr-332	1552	12	market	market	NOUN
ftr-332	1552	13	value	value	NOUN
ftr-332	1552	14	of	of	ADP
ftr-332	1552	15	the	the	DET
ftr-332	1552	16	shares	share	NOUN
ftr-332	1552	17	subject	subject	ADJ
ftr-332	1552	18	to	to	ADP
ftr-332	1552	19	the	the	DET
ftr-332	1552	20	pvfcs	pvfc	NOUN
ftr-332	1552	21	.	.	PUNCT
ftr-332	1553	1	if	if	SCONJ
ftr-332	1553	2	the	the	DET
ftr-332	1553	3	stock	stock	NOUN
ftr-332	1553	4	subject	subject	NOUN
ftr-332	1553	5	to	to	ADP
ftr-332	1553	6	the	the	DET
ftr-332	1553	7	pvfcs	pvfc	NOUN
ftr-332	1553	8	appreciated	appreciate	VERB
ftr-332	1553	9	over	over	ADP
ftr-332	1553	10	the	the	DET
ftr-332	1553	11	term	term	NOUN
ftr-332	1553	12	of	of	ADP
ftr-332	1553	13	the	the	DET
ftr-332	1553	14	contract	contract	NOUN
ftr-332	1553	15	,	,	PUNCT
ftr-332	1553	16	tac	tac	PROPN
ftr-332	1553	17	was	be	AUX
ftr-332	1553	18	entitled	entitle	VERB
ftr-332	1553	19	to	to	PART
ftr-332	1553	20	retain	retain	VERB
ftr-332	1553	21	50	50	NUM
ftr-332	1553	22	percent	percent	NOUN
ftr-332	1553	23	of	of	ADP
ftr-332	1553	24	the	the	DET
ftr-332	1553	25	appreciation	appreciation	NOUN
ftr-332	1553	26	,	,	PUNCT
ftr-332	1553	27	and	and	CCONJ
ftr-332	1553	28	the	the	DET
ftr-332	1553	29	remainder	remainder	NOUN
ftr-332	1553	30	accrued	accrue	VERB
ftr-332	1553	31	to	to	PART
ftr-332	1553	32	dlj	dlj	VERB
ftr-332	1553	33	.	.	PUNCT
ftr-332	1554	1	tac	tac	PROPN
ftr-332	1554	2	pledged	pledge	VERB
ftr-332	1554	3	the	the	DET
ftr-332	1554	4	shares	share	NOUN
ftr-332	1554	5	of	of	ADP
ftr-332	1554	6	stock	stock	NOUN
ftr-332	1554	7	at	at	ADP
ftr-332	1554	8	issue	issue	NOUN
ftr-332	1554	9	in	in	ADP
ftr-332	1554	10	the	the	DET
ftr-332	1554	11	pvfcs	pvfc	NOUN
ftr-332	1554	12	as	as	ADP
ftr-332	1554	13	collateral	collateral	NOUN
ftr-332	1554	14	for	for	ADP
ftr-332	1554	15	the	the	DET
ftr-332	1554	16	upfront	upfront	ADJ
ftr-332	1554	17	payment	payment	NOUN
ftr-332	1554	18	and	and	CCONJ
ftr-332	1554	19	to	to	PART
ftr-332	1554	20	guarantee	guarantee	VERB
ftr-332	1554	21	tac‘s	tac‘s	PRON
ftr-332	1554	22	performance	performance	NOUN
ftr-332	1554	23	under	under	ADP
ftr-332	1554	24	the	the	DET
ftr-332	1554	25	pvfc	pvfc	NOUN
ftr-332	1554	26	.	.	PUNCT
ftr-332	1555	1	the	the	DET
ftr-332	1555	2	pledged	pledge	VERB
ftr-332	1555	3	shares	share	NOUN
ftr-332	1555	4	were	be	AUX
ftr-332	1555	5	delivered	deliver	VERB
ftr-332	1555	6	to	to	ADP
ftr-332	1555	7	a	a	DET
ftr-332	1555	8	trustee	trustee	NOUN
ftr-332	1555	9	.	.	PUNCT
ftr-332	1556	1	before	before	SCONJ
ftr-332	1556	2	each	each	DET
ftr-332	1556	3	stock	stock	NOUN
ftr-332	1556	4	transaction	transaction	NOUN
ftr-332	1556	5	dlj	dlj	PROPN
ftr-332	1556	6	executed	execute	VERB
ftr-332	1556	7	short	short	ADJ
ftr-332	1556	8	sales	sale	NOUN
ftr-332	1556	9	of	of	ADP
ftr-332	1556	10	that	that	DET
ftr-332	1556	11	stock	stock	NOUN
ftr-332	1556	12	in	in	ADP
ftr-332	1556	13	the	the	DET
ftr-332	1556	14	open	open	ADJ
ftr-332	1556	15	market	market	NOUN
ftr-332	1556	16	.	.	PUNCT
ftr-332	1557	1	after	after	SCONJ
ftr-332	1557	2	tac	tac	PROPN
ftr-332	1557	3	lent	lend	VERB
ftr-332	1557	4	shares	share	NOUN
ftr-332	1557	5	to	to	PART
ftr-332	1557	6	dlj	dlj	VERB
ftr-332	1557	7	pursuant	pursuant	ADV
ftr-332	1557	8	to	to	ADP
ftr-332	1557	9	the	the	DET
ftr-332	1557	10	slas	sla	NOUN
ftr-332	1557	11	,	,	PUNCT
ftr-332	1557	12	dlj	dlj	PROPN
ftr-332	1557	13	used	use	VERB
ftr-332	1557	14	the	the	DET
ftr-332	1557	15	shares	share	NOUN
ftr-332	1557	16	to	to	PART
ftr-332	1557	17	close	close	VERB
ftr-332	1557	18	out	out	ADP
ftr-332	1557	19	the	the	DET
ftr-332	1557	20	short	short	ADJ
ftr-332	1557	21	sales	sale	NOUN
ftr-332	1557	22	.	.	PUNCT
ftr-332	1558	1	tac	tac	PROPN
ftr-332	1558	2	received	receive	VERB
ftr-332	1558	3	upfront	upfront	ADJ
ftr-332	1558	4	payments	payment	NOUN
ftr-332	1558	5	under	under	ADP
ftr-332	1558	6	the	the	DET
ftr-332	1558	7	pvfcs	pvfc	NOUN
ftr-332	1558	8	totaling	total	VERB
ftr-332	1558	9	$	$	SYM
ftr-332	1558	10	350,968,652	350,968,652	NUM
ftr-332	1558	11	and	and	CCONJ
ftr-332	1558	12	$	$	SYM
ftr-332	1558	13	23,398,050	23,398,050	NUM
ftr-332	1558	14	in	in	ADP
ftr-332	1558	15	prepaid	prepay	VERB
ftr-332	1558	16	lending	lending	NOUN
ftr-332	1558	17	fees	fee	NOUN
ftr-332	1558	18	under	under	ADP
ftr-332	1558	19	the	the	DET
ftr-332	1558	20	slas	slas	PROPN
ftr-332	1558	21	.	.	PUNCT
ftr-332	1559	1			PUNCT
ftr-332	1559	2	the	the	DET
ftr-332	1559	3	taxpayer	taxpayer	NOUN
ftr-332	1559	4	claimed	claim	VERB
ftr-332	1559	5	that	that	SCONJ
ftr-332	1559	6	tac	tac	PROPN
ftr-332	1559	7	executed	execute	VERB
ftr-332	1559	8	two	two	NUM
ftr-332	1559	9	separate	separate	ADJ
ftr-332	1559	10	transactions	transaction	NOUN
ftr-332	1559	11	–	–	PUNCT
ftr-332	1559	12	pvfcs	pvfc	NOUN
ftr-332	1559	13	and	and	CCONJ
ftr-332	1559	14	slas	slas	PROPN
ftr-332	1559	15	–	–	PUNCT
ftr-332	1559	16	and	and	CCONJ
ftr-332	1559	17	neither	neither	CCONJ
ftr-332	1559	18	constituted	constitute	VERB
ftr-332	1559	19	a	a	DET
ftr-332	1559	20	current	current	ADJ
ftr-332	1559	21	sale	sale	NOUN
ftr-332	1559	22	for	for	ADP
ftr-332	1559	23	tax	tax	NOUN
ftr-332	1559	24	purposes	purpose	NOUN
ftr-332	1559	25	,	,	PUNCT
ftr-332	1559	26	relying	rely	VERB
ftr-332	1559	27	,	,	PUNCT
ftr-332	1559	28	in	in	ADP
ftr-332	1559	29	part	part	NOUN
ftr-332	1559	30	,	,	PUNCT
ftr-332	1559	31	on	on	ADP
ftr-332	1559	32	§	§	PROPN
ftr-332	1559	33	1058	1058	NUM
ftr-332	1559	34	.	.	PUNCT
ftr-332	1560	1	the	the	DET
ftr-332	1560	2	tax	tax	NOUN
ftr-332	1560	3	court	court	NOUN
ftr-332	1560	4	(	(	PUNCT
ftr-332	1560	5	judge	judge	NOUN
ftr-332	1560	6	goeke	goeke	ADJ
ftr-332	1560	7	)	)	PUNCT
ftr-332	1560	8	agreed	agree	VERB
ftr-332	1560	9	with	with	ADP
ftr-332	1560	10	the	the	DET
ftr-332	1560	11	irs	irs	PROPN
ftr-332	1560	12	that	that	SCONJ
ftr-332	1560	13	the	the	DET
ftr-332	1560	14	shares	share	NOUN
ftr-332	1560	15	subject	subject	ADJ
ftr-332	1560	16	to	to	ADP
ftr-332	1560	17	the	the	DET
ftr-332	1560	18	pvfcs	pvfc	NOUN
ftr-332	1560	19	and	and	CCONJ
ftr-332	1560	20	lent	lend	VERB
ftr-332	1560	21	pursuant	pursuant	NOUN
ftr-332	1560	22	to	to	ADP
ftr-332	1560	23	the	the	DET
ftr-332	1560	24	slas	sla	NOUN
ftr-332	1560	25	were	be	AUX
ftr-332	1560	26	sold	sell	VERB
ftr-332	1560	27	for	for	ADP
ftr-332	1560	28	income	income	NOUN
ftr-332	1560	29	tax	tax	NOUN
ftr-332	1560	30	purposes	purpose	NOUN
ftr-332	1560	31	.	.	PUNCT
ftr-332	1561	1	the	the	DET
ftr-332	1561	2	transaction	transaction	NOUN
ftr-332	1561	3	consisted	consist	VERB
ftr-332	1561	4	of	of	ADP
ftr-332	1561	5	two	two	NUM
ftr-332	1561	6	integrated	integrate	VERB
ftr-332	1561	7	legs	leg	NOUN
ftr-332	1561	8	,	,	PUNCT
ftr-332	1561	9	one	one	NUM
ftr-332	1561	10	of	of	ADP
ftr-332	1561	11	which	which	PRON
ftr-332	1561	12	called	call	VERB
ftr-332	1561	13	for	for	ADP
ftr-332	1561	14	share	share	NOUN
ftr-332	1561	15	lending	lending	NOUN
ftr-332	1561	16	,	,	PUNCT
ftr-332	1561	17	but	but	CCONJ
ftr-332	1561	18	the	the	DET
ftr-332	1561	19	two	two	NUM
ftr-332	1561	20	legs	leg	NOUN
ftr-332	1561	21	were	be	AUX
ftr-332	1561	22	clearly	clearly	ADV
ftr-332	1561	23	related	relate	VERB
ftr-332	1561	24	and	and	CCONJ
ftr-332	1561	25	interdependent	interdependent	ADJ
ftr-332	1561	26	.	.	PUNCT
ftr-332	1562	1	analyzing	analyze	VERB
ftr-332	1562	2	the	the	DET
ftr-332	1562	3	mspa	mspa	NOUN
ftr-332	1562	4	as	as	ADP
ftr-332	1562	5	a	a	DET
ftr-332	1562	6	whole	whole	NOUN
ftr-332	1562	7	,	,	PUNCT
ftr-332	1562	8	in	in	ADP
ftr-332	1562	9	exchange	exchange	NOUN
ftr-332	1562	10	for	for	ADP
ftr-332	1562	11	valuable	valuable	ADJ
ftr-332	1562	12	consideration	consideration	NOUN
ftr-332	1562	13	tac	tac	PROPN
ftr-332	1562	14	transferred	transfer	VERB
ftr-332	1562	15	to	to	PART
ftr-332	1562	16	dlj	dlj	VERB
ftr-332	1562	17	the	the	DET
ftr-332	1562	18	benefits	benefit	NOUN
ftr-332	1562	19	and	and	CCONJ
ftr-332	1562	20	burdens	burden	NOUN
ftr-332	1562	21	of	of	ADP
ftr-332	1562	22	ownership	ownership	NOUN
ftr-332	1562	23	,	,	PUNCT
ftr-332	1562	24	including	include	VERB
ftr-332	1562	25	(	(	PUNCT
ftr-332	1562	26	1	1	X
ftr-332	1562	27	)	)	PUNCT
ftr-332	1562	28	legal	legal	ADJ
ftr-332	1562	29	title	title	NOUN
ftr-332	1562	30	to	to	ADP
ftr-332	1562	31	the	the	DET
ftr-332	1562	32	shares	share	NOUN
ftr-332	1562	33	;	;	PUNCT
ftr-332	1562	34	(	(	PUNCT
ftr-332	1562	35	2	2	X
ftr-332	1562	36	)	)	PUNCT
ftr-332	1562	37	all	all	DET
ftr-332	1562	38	risk	risk	NOUN
ftr-332	1562	39	of	of	ADP
ftr-332	1562	40	loss	loss	NOUN
ftr-332	1562	41	;	;	PUNCT
ftr-332	1562	42	(	(	PUNCT
ftr-332	1562	43	3	3	X
ftr-332	1562	44	)	)	PUNCT
ftr-332	1562	45	a	a	DET
ftr-332	1562	46	major	major	ADJ
ftr-332	1562	47	portion	portion	NOUN
ftr-332	1562	48	of	of	ADP
ftr-332	1562	49	the	the	DET
ftr-332	1562	50	opportunity	opportunity	NOUN
ftr-332	1562	51	for	for	ADP
ftr-332	1562	52	gain	gain	NOUN
ftr-332	1562	53	;	;	PUNCT
ftr-332	1562	54	(	(	PUNCT
ftr-332	1562	55	4	4	X
ftr-332	1562	56	)	)	PUNCT
ftr-332	1562	57	the	the	DET
ftr-332	1562	58	right	right	NOUN
ftr-332	1562	59	to	to	PART
ftr-332	1562	60	vote	vote	VERB
ftr-332	1562	61	the	the	DET
ftr-332	1562	62	stock	stock	NOUN
ftr-332	1562	63	;	;	PUNCT
ftr-332	1562	64	and	and	CCONJ
ftr-332	1562	65	(	(	PUNCT
ftr-332	1562	66	5	5	X
ftr-332	1562	67	)	)	PUNCT
ftr-332	1562	68	possession	possession	NOUN
ftr-332	1562	69	of	of	ADP
ftr-332	1562	70	the	the	DET
ftr-332	1562	71	stock	stock	NOUN
ftr-332	1562	72	.	.	PUNCT
ftr-332	1563	1	although	although	SCONJ
ftr-332	1563	2	the	the	DET
ftr-332	1563	3	slas	slas	PROPN
ftr-332	1563	4	provided	provide	VERB
ftr-332	1563	5	that	that	SCONJ
ftr-332	1563	6	tac	tac	PROPN
ftr-332	1563	7	could	could	AUX
ftr-332	1563	8	terminate	terminate	VERB
ftr-332	1563	9	share	share	NOUN
ftr-332	1563	10	loans	loan	NOUN
ftr-332	1563	11	and	and	CCONJ
ftr-332	1563	12	recall	recall	VERB
ftr-332	1563	13	the	the	DET
ftr-332	1563	14	shares	share	NOUN
ftr-332	1563	15	,	,	PUNCT
ftr-332	1563	16	in	in	ADP
ftr-332	1563	17	reality	reality	NOUN
ftr-332	1563	18	any	any	DET
ftr-332	1563	19	share	share	NOUN
ftr-332	1563	20	recalls	recall	VERB
ftr-332	1563	21	were	be	AUX
ftr-332	1563	22	really	really	ADV
ftr-332	1563	23	tac	tac	NOUN
ftr-332	1563	24	borrowing	borrowing	NOUN
ftr-332	1563	25	shares	share	NOUN
ftr-332	1563	26	from	from	ADP
ftr-332	1563	27	dlj	dlj	PROPN
ftr-332	1563	28	.	.	PUNCT
ftr-332	1564	1	because	because	SCONJ
ftr-332	1564	2	dlj	dlj	PROPN
ftr-332	1564	3	closed	close	VERB
ftr-332	1564	4	out	out	ADP
ftr-332	1564	5	its	its	PRON
ftr-332	1564	6	original	original	ADJ
ftr-332	1564	7	short	short	ADJ
ftr-332	1564	8	sales	sale	NOUN
ftr-332	1564	9	with	with	ADP
ftr-332	1564	10	the	the	DET
ftr-332	1564	11	lent	lent	NOUN
ftr-332	1564	12	shares	share	NOUN
ftr-332	1564	13	,	,	PUNCT
ftr-332	1564	14	the	the	DET
ftr-332	1564	15	shares	share	NOUN
ftr-332	1564	16	later	later	ADV
ftr-332	1564	17	transferred	transfer	VERB
ftr-332	1564	18	to	to	ADP
ftr-332	1564	19	tac	tac	PROPN
ftr-332	1564	20	were	be	AUX
ftr-332	1564	21	in	in	ADP
ftr-332	1564	22	substance	substance	NOUN
ftr-332	1564	23	dlj	dlj	NOUN
ftr-332	1564	24	borrowing	borrowing	NOUN
ftr-332	1564	25	shares	share	NOUN
ftr-332	1564	26	from	from	ADP
ftr-332	1564	27	third	third	ADJ
ftr-332	1564	28	parties	party	NOUN
ftr-332	1564	29	and	and	CCONJ
ftr-332	1564	30	delivering	deliver	VERB
ftr-332	1564	31	them	they	PRON
ftr-332	1564	32	to	to	ADP
ftr-332	1564	33	tac	tac	PROPN
ftr-332	1564	34	.	.	PUNCT
ftr-332	1565	1	gain	gain	NOUN
ftr-332	1565	2	was	be	AUX
ftr-332	1565	3	recognized	recognize	VERB
ftr-332	1565	4	with	with	ADP
ftr-332	1565	5	respect	respect	NOUN
ftr-332	1565	6	to	to	ADP
ftr-332	1565	7	the	the	DET
ftr-332	1565	8	upfront	upfront	ADJ
ftr-332	1565	9	cash	cash	NOUN
ftr-332	1565	10	payments	payment	NOUN
ftr-332	1565	11	received	receive	VERB
ftr-332	1565	12	in	in	ADP
ftr-332	1565	13	the	the	DET
ftr-332	1565	14	transactions	transaction	NOUN
ftr-332	1565	15	.	.	PUNCT
ftr-332	1566	1	the	the	DET
ftr-332	1566	2	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1566	3	reliance	reliance	NOUN
ftr-332	1566	4	on	on	ADP
ftr-332	1566	5	§	§	PROPN
ftr-332	1566	6	1058	1058	NUM
ftr-332	1566	7	was	be	AUX
ftr-332	1566	8	rejected	reject	VERB
ftr-332	1566	9	2012	2012	NUM
ftr-332	1566	10	]	]	PUNCT
ftr-332	1566	11	recent	recent	ADJ
ftr-332	1566	12	developments	development	NOUN
ftr-332	1566	13	in	in	ADP
ftr-332	1566	14	federal	federal	ADJ
ftr-332	1566	15	income	income	NOUN
ftr-332	1566	16	taxation	taxation	NOUN
ftr-332	1566	17	251	251	NUM
ftr-332	1566	18	because	because	SCONJ
ftr-332	1566	19	the	the	DET
ftr-332	1566	20	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1566	21	argument	argument	NOUN
ftr-332	1566	22	relied	rely	VERB
ftr-332	1566	23	on	on	ADP
ftr-332	1566	24	the	the	DET
ftr-332	1566	25	premise	premise	NOUN
ftr-332	1566	26	that	that	SCONJ
ftr-332	1566	27	the	the	DET
ftr-332	1566	28	pvfcs	pvfc	NOUN
ftr-332	1566	29	were	be	AUX
ftr-332	1566	30	separate	separate	ADJ
ftr-332	1566	31	from	from	ADP
ftr-332	1566	32	the	the	DET
ftr-332	1566	33	slas	sla	NOUN
ftr-332	1566	34	.	.	PUNCT
ftr-332	1567	1	the	the	DET
ftr-332	1567	2	mspa	mspa	PROPN
ftr-332	1567	3	violated	violate	VERB
ftr-332	1567	4	the	the	DET
ftr-332	1567	5	requirement	requirement	NOUN
ftr-332	1567	6	of	of	ADP
ftr-332	1567	7	§	§	PROPN
ftr-332	1567	8	1058(b)(3	1058(b)(3	NUM
ftr-332	1567	9	)	)	PUNCT
ftr-332	1567	10	that	that	SCONJ
ftr-332	1567	11	the	the	DET
ftr-332	1567	12	agreement	agreement	NOUN
ftr-332	1567	13	not	not	PART
ftr-332	1567	14	limit	limit	VERB
ftr-332	1567	15	the	the	DET
ftr-332	1567	16	lender‘s	lender‘s	NOUN
ftr-332	1567	17	risk	risk	NOUN
ftr-332	1567	18	of	of	ADP
ftr-332	1567	19	loss	loss	NOUN
ftr-332	1567	20	or	or	CCONJ
ftr-332	1567	21	opportunity	opportunity	NOUN
ftr-332	1567	22	for	for	ADP
ftr-332	1567	23	gain	gain	NOUN
ftr-332	1567	24	,	,	PUNCT
ftr-332	1567	25	because	because	SCONJ
ftr-332	1567	26	the	the	DET
ftr-332	1567	27	agreements	agreement	NOUN
ftr-332	1567	28	eliminated	eliminate	VERB
ftr-332	1567	29	tac‘s	tac‘s	PRON
ftr-332	1567	30	risk	risk	NOUN
ftr-332	1567	31	of	of	ADP
ftr-332	1567	32	loss	loss	NOUN
ftr-332	1567	33	with	with	ADP
ftr-332	1567	34	regard	regard	NOUN
ftr-332	1567	35	to	to	ADP
ftr-332	1567	36	the	the	DET
ftr-332	1567	37	lent	lent	NOUN
ftr-332	1567	38	shares	share	NOUN
ftr-332	1567	39	.	.	PUNCT
ftr-332	1568	1			X
ftr-332	1568	2	on	on	ADP
ftr-332	1568	3	the	the	DET
ftr-332	1568	4	bright	bright	ADJ
ftr-332	1568	5	side	side	NOUN
ftr-332	1568	6	☺	☺	PUNCT
ftr-332	1568	7	,	,	PUNCT
ftr-332	1568	8	judge	judge	PROPN
ftr-332	1568	9	goeke	goeke	PROPN
ftr-332	1568	10	rejected	reject	VERB
ftr-332	1568	11	the	the	DET
ftr-332	1568	12	irs‘s	irs‘s	NOUN
ftr-332	1568	13	alternative	alternative	ADJ
ftr-332	1568	14	argument	argument	NOUN
ftr-332	1568	15	that	that	SCONJ
ftr-332	1568	16	the	the	DET
ftr-332	1568	17	transactions	transaction	NOUN
ftr-332	1568	18	were	be	AUX
ftr-332	1568	19	also	also	ADV
ftr-332	1568	20	either	either	CCONJ
ftr-332	1568	21	a	a	DET
ftr-332	1568	22	constructive	constructive	ADJ
ftr-332	1568	23	short	short	ADJ
ftr-332	1568	24	sale	sale	NOUN
ftr-332	1568	25	by	by	ADP
ftr-332	1568	26	tac	tac	PROPN
ftr-332	1568	27	under	under	ADP
ftr-332	1568	28	§	§	PROPN
ftr-332	1568	29	1259(c)(1)(a	1259(c)(1)(a	NUM
ftr-332	1568	30	)	)	PUNCT
ftr-332	1568	31	or	or	CCONJ
ftr-332	1568	32	a	a	DET
ftr-332	1568	33	constructive	constructive	ADJ
ftr-332	1568	34	forward	forward	ADJ
ftr-332	1568	35	contract	contract	NOUN
ftr-332	1568	36	sale	sale	NOUN
ftr-332	1568	37	under	under	ADP
ftr-332	1568	38	§	§	PROPN
ftr-332	1568	39	1259(c)(1)(c	1259(c)(1)(c	NUM
ftr-332	1568	40	)	)	PUNCT
ftr-332	1568	41	.	.	PUNCT
ftr-332	1569	1	tac	tac	PROPN
ftr-332	1569	2	did	do	AUX
ftr-332	1569	3	not	not	PART
ftr-332	1569	4	enter	enter	VERB
ftr-332	1569	5	into	into	ADP
ftr-332	1569	6	any	any	DET
ftr-332	1569	7	short	short	ADJ
ftr-332	1569	8	sale	sale	NOUN
ftr-332	1569	9	because	because	SCONJ
ftr-332	1569	10	dlj	dlj	PROPN
ftr-332	1569	11	was	be	AUX
ftr-332	1569	12	acting	act	VERB
ftr-332	1569	13	as	as	ADP
ftr-332	1569	14	a	a	DET
ftr-332	1569	15	principal	principal	NOUN
ftr-332	1569	16	and	and	CCONJ
ftr-332	1569	17	not	not	PART
ftr-332	1569	18	as	as	ADP
ftr-332	1569	19	an	an	DET
ftr-332	1569	20	agent	agent	NOUN
ftr-332	1569	21	in	in	ADP
ftr-332	1569	22	making	make	VERB
ftr-332	1569	23	the	the	DET
ftr-332	1569	24	short	short	ADJ
ftr-332	1569	25	sales	sale	NOUN
ftr-332	1569	26	.	.	PUNCT
ftr-332	1570	1	the	the	DET
ftr-332	1570	2	transactions	transaction	NOUN
ftr-332	1570	3	were	be	AUX
ftr-332	1570	4	not	not	PART
ftr-332	1570	5	constructive	constructive	ADJ
ftr-332	1570	6	forward	forward	ADJ
ftr-332	1570	7	contract	contract	NOUN
ftr-332	1570	8	sales	sale	NOUN
ftr-332	1570	9	because	because	SCONJ
ftr-332	1570	10	they	they	PRON
ftr-332	1570	11	were	be	AUX
ftr-332	1570	12	not	not	PART
ftr-332	1570	13	forward	forward	ADV
ftr-332	1570	14	contracts	contract	NOUN
ftr-332	1570	15	as	as	SCONJ
ftr-332	1570	16	defined	define	VERB
ftr-332	1570	17	in	in	ADP
ftr-332	1570	18	§	§	PROPN
ftr-332	1570	19	1259(d)(1	1259(d)(1	NUM
ftr-332	1570	20	)	)	PUNCT
ftr-332	1570	21	in	in	SCONJ
ftr-332	1570	22	that	that	SCONJ
ftr-332	1570	23	they	they	PRON
ftr-332	1570	24	did	do	AUX
ftr-332	1570	25	not	not	PART
ftr-332	1570	26	provide	provide	VERB
ftr-332	1570	27	for	for	ADP
ftr-332	1570	28	delivery	delivery	NOUN
ftr-332	1570	29	of	of	ADP
ftr-332	1570	30	a	a	DET
ftr-332	1570	31	substantially	substantially	ADV
ftr-332	1570	32	fixed	fix	VERB
ftr-332	1570	33	amount	amount	NOUN
ftr-332	1570	34	of	of	ADP
ftr-332	1570	35	property	property	NOUN
ftr-332	1570	36	for	for	ADP
ftr-332	1570	37	a	a	DET
ftr-332	1570	38	substantially	substantially	ADV
ftr-332	1570	39	fixed	fix	VERB
ftr-332	1570	40	price	price	NOUN
ftr-332	1570	41	.	.	PUNCT
ftr-332	1571	1			X
ftr-332	1572	1	the	the	DET
ftr-332	1572	2	transaction	transaction	NOUN
ftr-332	1572	3	in	in	ADP
ftr-332	1572	4	anschutz	anschutz	PROPN
ftr-332	1572	5	co.	co.	PROPN
ftr-332	1572	6	occurred	occur	VERB
ftr-332	1572	7	before	before	ADP
ftr-332	1572	8	the	the	DET
ftr-332	1572	9	issuance	issuance	NOUN
ftr-332	1572	10	of	of	ADP
ftr-332	1572	11	rev	rev	PROPN
ftr-332	1572	12	.	.	PROPN
ftr-332	1572	13	rul	rul	PROPN
ftr-332	1572	14	.	.	PUNCT
ftr-332	1572	15	2003	2003	NUM
ftr-332	1572	16	-	-	SYM
ftr-332	1572	17	7	7	NUM
ftr-332	1572	18	,	,	PUNCT
ftr-332	1572	19	2003	2003	NUM
ftr-332	1572	20	-	-	SYM
ftr-332	1572	21	1	1	NUM
ftr-332	1572	22	c.b	c.b	PROPN
ftr-332	1572	23	.	.	PROPN
ftr-332	1572	24	363	363	NUM
ftr-332	1572	25	,	,	PUNCT
ftr-332	1572	26	in	in	ADP
ftr-332	1572	27	january	january	PROPN
ftr-332	1572	28	2003	2003	NUM
ftr-332	1572	29	.	.	PUNCT
ftr-332	1573	1	that	that	DET
ftr-332	1573	2	ruling	ruling	NOUN
ftr-332	1573	3	offered	offer	VERB
ftr-332	1573	4	a	a	DET
ftr-332	1573	5	roadmap	roadmap	NOUN
ftr-332	1573	6	to	to	ADP
ftr-332	1573	7	avoidance	avoidance	NOUN
ftr-332	1573	8	of	of	ADP
ftr-332	1573	9	gain	gain	NOUN
ftr-332	1573	10	recognition	recognition	NOUN
ftr-332	1573	11	although	although	SCONJ
ftr-332	1573	12	a	a	DET
ftr-332	1573	13	collar	collar	NOUN
ftr-332	1573	14	around	around	ADP
ftr-332	1573	15	unrealized	unrealized	ADJ
ftr-332	1573	16	appreciation	appreciation	NOUN
ftr-332	1573	17	was	be	AUX
ftr-332	1573	18	achieved	achieve	VERB
ftr-332	1573	19	.	.	PUNCT
ftr-332	1574	1	a.	a.	PROPN
ftr-332	1574	2	―not	―not	PROPN
ftr-332	1574	3	only	only	ADV
ftr-332	1574	4	did	do	AUX
ftr-332	1574	5	dlj	dlj	AUX
ftr-332	1574	6	effectively	effectively	ADV
ftr-332	1574	7	obtain	obtain	VERB
ftr-332	1574	8	and	and	CCONJ
ftr-332	1574	9	dispose	dispose	NOUN
ftr-332	1574	10	of	of	ADP
ftr-332	1574	11	the	the	DET
ftr-332	1574	12	actual	actual	ADJ
ftr-332	1574	13	shares	share	NOUN
ftr-332	1574	14	pledged	pledge	VERB
ftr-332	1574	15	by	by	ADP
ftr-332	1574	16	tac	tac	PROPN
ftr-332	1574	17	,	,	PUNCT
ftr-332	1574	18	tac	tac	PROPN
ftr-332	1574	19	received	receive	VERB
ftr-332	1574	20	significant	significant	ADJ
ftr-332	1574	21	value	value	NOUN
ftr-332	1574	22	for	for	ADP
ftr-332	1574	23	those	those	DET
ftr-332	1574	24	shares	share	NOUN
ftr-332	1574	25	and	and	CCONJ
ftr-332	1574	26	simultaneously	simultaneously	ADV
ftr-332	1574	27	lost	lose	VERB
ftr-332	1574	28	nearly	nearly	ADV
ftr-332	1574	29	all	all	PRON
ftr-332	1574	30	of	of	ADP
ftr-332	1574	31	the	the	DET
ftr-332	1574	32	incidents	incident	NOUN
ftr-332	1574	33	of	of	ADP
ftr-332	1574	34	ownership	ownership	NOUN
ftr-332	1574	35	of	of	ADP
ftr-332	1574	36	those	those	DET
ftr-332	1574	37	shares.‖	shares.‖	PROPN
ftr-332	1574	38	anschutz	anschutz	PROPN
ftr-332	1574	39	co.	co.	PROPN
ftr-332	1575	1	v.	v.	PROPN
ftr-332	1575	2	commissioner	commissioner	PROPN
ftr-332	1575	3	,	,	PUNCT
ftr-332	1575	4	664	664	NUM
ftr-332	1575	5	f.3d	f.3d	NUM
ftr-332	1575	6	313	313	NUM
ftr-332	1575	7	(	(	PUNCT
ftr-332	1575	8	10th	10th	ADJ
ftr-332	1575	9	cir	cir	NOUN
ftr-332	1575	10	.	.	PUNCT
ftr-332	1576	1	12/27/11	12/27/11	NUM
ftr-332	1576	2	)	)	PUNCT
ftr-332	1576	3	.	.	PUNCT
ftr-332	1577	1	in	in	ADP
ftr-332	1577	2	affirming	affirm	VERB
ftr-332	1577	3	the	the	DET
ftr-332	1577	4	tax	tax	NOUN
ftr-332	1577	5	court‘s	court‘s	NOUN
ftr-332	1577	6	decision	decision	NOUN
ftr-332	1577	7	,	,	PUNCT
ftr-332	1577	8	the	the	DET
ftr-332	1577	9	court	court	NOUN
ftr-332	1577	10	of	of	ADP
ftr-332	1577	11	appeals	appeals	PROPN
ftr-332	1577	12	applied	apply	VERB
ftr-332	1577	13	the	the	DET
ftr-332	1577	14	principles	principle	NOUN
ftr-332	1577	15	from	from	ADP
ftr-332	1577	16	grodt	grodt	PROPN
ftr-332	1577	17	&	&	CCONJ
ftr-332	1577	18	mckay	mckay	PROPN
ftr-332	1577	19	realty	realty	PROPN
ftr-332	1577	20	,	,	PUNCT
ftr-332	1577	21	inc	inc	PROPN
ftr-332	1577	22	.	.	PROPN
ftr-332	1578	1	v.	v.	PROPN
ftr-332	1578	2	commissioner	commissioner	PROPN
ftr-332	1578	3	,	,	PUNCT
ftr-332	1578	4	77	77	NUM
ftr-332	1578	5	t.c	t.c	PROPN
ftr-332	1578	6	.	.	PROPN
ftr-332	1578	7	1221	1221	NUM
ftr-332	1578	8	,	,	PUNCT
ftr-332	1578	9	1237	1237	NUM
ftr-332	1578	10	(	(	PUNCT
ftr-332	1578	11	1981	1981	NUM
ftr-332	1578	12	)	)	PUNCT
ftr-332	1578	13	–	–	PUNCT
ftr-332	1578	14	―the	―the	DET
ftr-332	1578	15	term	term	NOUN
ftr-332	1578	16	‗sale	‗sale	NOUN
ftr-332	1578	17	‘	'	PUNCT
ftr-332	1578	18	is	be	AUX
ftr-332	1578	19	given	give	VERB
ftr-332	1578	20	its	its	PRON
ftr-332	1578	21	ordinary	ordinary	ADJ
ftr-332	1578	22	meaning	meaning	NOUN
ftr-332	1578	23	and	and	CCONJ
ftr-332	1578	24	is	be	AUX
ftr-332	1578	25	generally	generally	ADV
ftr-332	1578	26	defined	define	VERB
ftr-332	1578	27	as	as	ADP
ftr-332	1578	28	a	a	DET
ftr-332	1578	29	transfer	transfer	NOUN
ftr-332	1578	30	of	of	ADP
ftr-332	1578	31	property	property	NOUN
ftr-332	1578	32	for	for	ADP
ftr-332	1578	33	money	money	NOUN
ftr-332	1578	34	or	or	CCONJ
ftr-332	1578	35	a	a	DET
ftr-332	1578	36	promise	promise	NOUN
ftr-332	1578	37	to	to	PART
ftr-332	1578	38	pay	pay	VERB
ftr-332	1578	39	money‖	money‖	NOUN
ftr-332	1578	40	–	–	PUNCT
ftr-332	1578	41	and	and	CCONJ
ftr-332	1578	42	relied	rely	VERB
ftr-332	1578	43	on	on	ADP
ftr-332	1578	44	factors	factor	NOUN
ftr-332	1578	45	listed	list	VERB
ftr-332	1578	46	in	in	ADP
ftr-332	1578	47	h.j	h.j	PROPN
ftr-332	1578	48	.	.	PROPN
ftr-332	1578	49	heinz	heinz	PROPN
ftr-332	1578	50	co.	co.	PROPN
ftr-332	1578	51	and	and	CCONJ
ftr-332	1578	52	subsidiaries	subsidiary	NOUN
ftr-332	1578	53	v.	v.	ADP
ftr-332	1578	54	united	united	PROPN
ftr-332	1578	55	states	states	PROPN
ftr-332	1578	56	,	,	PUNCT
ftr-332	1578	57	76	76	NUM
ftr-332	1578	58	fed	feed	VERB
ftr-332	1578	59	.	.	PUNCT
ftr-332	1579	1	cl	cl	NOUN
ftr-332	1579	2	.	.	PUNCT
ftr-332	1580	1	570	570	NUM
ftr-332	1580	2	,	,	PUNCT
ftr-332	1580	3	581	581	NUM
ftr-332	1580	4	(	(	PUNCT
ftr-332	1580	5	2007	2007	NUM
ftr-332	1580	6	):	):	PUNCT
ftr-332	1580	7	―(1	―(1	X
ftr-332	1580	8	)	)	PUNCT
ftr-332	1580	9	whether	whether	SCONJ
ftr-332	1580	10	legal	legal	ADJ
ftr-332	1580	11	title	title	NOUN
ftr-332	1580	12	passes	pass	VERB
ftr-332	1580	13	;	;	PUNCT
ftr-332	1580	14	(	(	PUNCT
ftr-332	1580	15	2	2	X
ftr-332	1580	16	)	)	PUNCT
ftr-332	1580	17	how	how	SCONJ
ftr-332	1580	18	the	the	DET
ftr-332	1580	19	parties	party	NOUN
ftr-332	1580	20	treat	treat	VERB
ftr-332	1580	21	the	the	DET
ftr-332	1580	22	transaction	transaction	NOUN
ftr-332	1580	23	;	;	PUNCT
ftr-332	1580	24	(	(	PUNCT
ftr-332	1580	25	3	3	X
ftr-332	1580	26	)	)	PUNCT
ftr-332	1580	27	whether	whether	SCONJ
ftr-332	1580	28	an	an	DET
ftr-332	1580	29	equity	equity	NOUN
ftr-332	1580	30	was	be	AUX
ftr-332	1580	31	acquired	acquire	VERB
ftr-332	1580	32	in	in	ADP
ftr-332	1580	33	the	the	DET
ftr-332	1580	34	property	property	NOUN
ftr-332	1580	35	;	;	PUNCT
ftr-332	1580	36	(	(	PUNCT
ftr-332	1580	37	4	4	X
ftr-332	1580	38	)	)	PUNCT
ftr-332	1580	39	whether	whether	SCONJ
ftr-332	1580	40	the	the	DET
ftr-332	1580	41	contract	contract	NOUN
ftr-332	1580	42	creates	create	VERB
ftr-332	1580	43	a	a	DET
ftr-332	1580	44	present	present	ADJ
ftr-332	1580	45	obligation	obligation	NOUN
ftr-332	1580	46	on	on	ADP
ftr-332	1580	47	the	the	DET
ftr-332	1580	48	seller	seller	NOUN
ftr-332	1580	49	to	to	PART
ftr-332	1580	50	execute	execute	VERB
ftr-332	1580	51	and	and	CCONJ
ftr-332	1580	52	deliver	deliver	VERB
ftr-332	1580	53	a	a	DET
ftr-332	1580	54	deed	deed	NOUN
ftr-332	1580	55	and	and	CCONJ
ftr-332	1580	56	a	a	DET
ftr-332	1580	57	present	present	ADJ
ftr-332	1580	58	obligation	obligation	NOUN
ftr-332	1580	59	on	on	ADP
ftr-332	1580	60	the	the	DET
ftr-332	1580	61	purchaser	purchaser	NOUN
ftr-332	1580	62	to	to	PART
ftr-332	1580	63	make	make	VERB
ftr-332	1580	64	payments	payment	NOUN
ftr-332	1580	65	;	;	PUNCT
ftr-332	1580	66	(	(	PUNCT
ftr-332	1580	67	5	5	X
ftr-332	1580	68	)	)	PUNCT
ftr-332	1580	69	whether	whether	SCONJ
ftr-332	1580	70	the	the	DET
ftr-332	1580	71	right	right	NOUN
ftr-332	1580	72	of	of	ADP
ftr-332	1580	73	possession	possession	NOUN
ftr-332	1580	74	is	be	AUX
ftr-332	1580	75	vested	vest	VERB
ftr-332	1580	76	in	in	ADP
ftr-332	1580	77	the	the	DET
ftr-332	1580	78	purchaser	purchaser	NOUN
ftr-332	1580	79	;	;	PUNCT
ftr-332	1580	80	(	(	PUNCT
ftr-332	1580	81	6	6	X
ftr-332	1580	82	)	)	PUNCT
ftr-332	1580	83	which	which	DET
ftr-332	1580	84	party	party	NOUN
ftr-332	1580	85	pays	pay	VERB
ftr-332	1580	86	the	the	DET
ftr-332	1580	87	property	property	NOUN
ftr-332	1580	88	taxes	taxis	NOUN
ftr-332	1580	89	;	;	PUNCT
ftr-332	1580	90	(	(	PUNCT
ftr-332	1580	91	7	7	X
ftr-332	1580	92	)	)	PUNCT
ftr-332	1580	93	which	which	PRON
ftr-332	1580	94	party	party	NOUN
ftr-332	1580	95	bears	bear	VERB
ftr-332	1580	96	the	the	DET
ftr-332	1580	97	risk	risk	NOUN
ftr-332	1580	98	of	of	ADP
ftr-332	1580	99	loss	loss	NOUN
ftr-332	1580	100	or	or	CCONJ
ftr-332	1580	101	damages	damage	NOUN
ftr-332	1580	102	to	to	ADP
ftr-332	1580	103	the	the	DET
ftr-332	1580	104	property	property	NOUN
ftr-332	1580	105	;	;	PUNCT
ftr-332	1580	106	and	and	CCONJ
ftr-332	1580	107	(	(	PUNCT
ftr-332	1580	108	8)	8)	NUM
ftr-332	1580	109	which	which	DET
ftr-332	1580	110	party	party	NOUN
ftr-332	1580	111	receives	receive	VERB
ftr-332	1580	112	the	the	DET
ftr-332	1580	113	profits	profit	NOUN
ftr-332	1580	114	from	from	ADP
ftr-332	1580	115	the	the	DET
ftr-332	1580	116	operation	operation	NOUN
ftr-332	1580	117	and	and	CCONJ
ftr-332	1580	118	sale	sale	NOUN
ftr-332	1580	119	of	of	ADP
ftr-332	1580	120	the	the	DET
ftr-332	1580	121	property.‖	property.‖	NOUN
ftr-332	1580	122	the	the	DET
ftr-332	1580	123	court	court	NOUN
ftr-332	1580	124	continued	continue	VERB
ftr-332	1580	125	that	that	SCONJ
ftr-332	1580	126	with	with	ADP
ftr-332	1580	127	respect	respect	NOUN
ftr-332	1580	128	to	to	ADP
ftr-332	1580	129	stock	stock	NOUN
ftr-332	1580	130	transactions	transaction	NOUN
ftr-332	1580	131	in	in	ADP
ftr-332	1580	132	particular	particular	ADJ
ftr-332	1580	133	,	,	PUNCT
ftr-332	1580	134	the	the	DET
ftr-332	1580	135	following	follow	VERB
ftr-332	1580	136	factors	factor	NOUN
ftr-332	1580	137	are	be	AUX
ftr-332	1580	138	also	also	ADV
ftr-332	1580	139	considered	consider	VERB
ftr-332	1580	140	relevant	relevant	ADJ
ftr-332	1580	141	to	to	ADP
ftr-332	1580	142	this	this	DET
ftr-332	1580	143	determination	determination	NOUN
ftr-332	1580	144	:	:	PUNCT
ftr-332	1580	145	―(i	―(i	NOUN
ftr-332	1580	146	)	)	PUNCT
ftr-332	1580	147	whether	whether	SCONJ
ftr-332	1580	148	the	the	DET
ftr-332	1580	149	purchaser	purchaser	NOUN
ftr-332	1580	150	bears	bear	VERB
ftr-332	1580	151	the	the	DET
ftr-332	1580	152	risk	risk	NOUN
ftr-332	1580	153	of	of	ADP
ftr-332	1580	154	loss	loss	NOUN
ftr-332	1580	155	and	and	CCONJ
ftr-332	1580	156	opportunity	opportunity	NOUN
ftr-332	1580	157	for	for	ADP
ftr-332	1580	158	gain	gain	NOUN
ftr-332	1580	159	;	;	PUNCT
ftr-332	1580	160	(	(	PUNCT
ftr-332	1580	161	ii	ii	NOUN
ftr-332	1580	162	)	)	PUNCT
ftr-332	1580	163	which	which	DET
ftr-332	1580	164	party	party	NOUN
ftr-332	1580	165	receives	receive	VERB
ftr-332	1580	166	the	the	DET
ftr-332	1580	167	right	right	NOUN
ftr-332	1580	168	to	to	ADP
ftr-332	1580	169	any	any	DET
ftr-332	1580	170	current	current	ADJ
ftr-332	1580	171	income	income	NOUN
ftr-332	1580	172	from	from	ADP
ftr-332	1580	173	the	the	DET
ftr-332	1580	174	property	property	NOUN
ftr-332	1580	175	;	;	PUNCT
ftr-332	1580	176	(	(	PUNCT
ftr-332	1580	177	iii	iii	X
ftr-332	1580	178	)	)	PUNCT
ftr-332	1580	179	whether	whether	SCONJ
ftr-332	1580	180	legal	legal	ADJ
ftr-332	1580	181	title	title	NOUN
ftr-332	1580	182	has	have	AUX
ftr-332	1580	183	passed	pass	VERB
ftr-332	1580	184	;	;	PUNCT
ftr-332	1580	185	and	and	CCONJ
ftr-332	1580	186	(	(	PUNCT
ftr-332	1580	187	iv	iv	X
ftr-332	1580	188	)	)	PUNCT
ftr-332	1580	189	whether	whether	SCONJ
ftr-332	1580	190	an	an	DET
ftr-332	1580	191	equity	equity	NOUN
ftr-332	1580	192	interest	interest	NOUN
ftr-332	1580	193	was	be	AUX
ftr-332	1580	194	acquired	acquire	VERB
ftr-332	1580	195	in	in	ADP
ftr-332	1580	196	the	the	DET
ftr-332	1580	197	property.‖	property.‖	NOUN
ftr-332	1580	198	looking	look	VERB
ftr-332	1580	199	at	at	ADP
ftr-332	1580	200	the	the	DET
ftr-332	1580	201	transactional	transactional	ADJ
ftr-332	1580	202	documents	document	NOUN
ftr-332	1580	203	,	,	PUNCT
ftr-332	1580	204	the	the	DET
ftr-332	1580	205	court	court	NOUN
ftr-332	1580	206	of	of	ADP
ftr-332	1580	207	appeals	appeals	PROPN
ftr-332	1580	208	concluded	conclude	VERB
ftr-332	1580	209	that	that	SCONJ
ftr-332	1580	210	the	the	DET
ftr-332	1580	211	transaction	transaction	NOUN
ftr-332	1580	212	―effectively	―effectively	ADV
ftr-332	1580	213	afforded	afford	VERB
ftr-332	1580	214	dlj	dlj	NOUN
ftr-332	1580	215	all	all	DET
ftr-332	1580	216	incidents	incident	NOUN
ftr-332	1580	217	of	of	ADP
ftr-332	1580	218	ownership	ownership	NOUN
ftr-332	1580	219	in	in	ADP
ftr-332	1580	220	the	the	DET
ftr-332	1580	221	pledged	pledge	VERB
ftr-332	1580	222	and	and	CCONJ
ftr-332	1580	223	borrowed	borrow	VERB
ftr-332	1580	224	shares	share	NOUN
ftr-332	1580	225	,	,	PUNCT
ftr-332	1580	226	252	252	NUM
ftr-332	1580	227	florida	florida	PROPN
ftr-332	1580	228	tax	tax	NOUN
ftr-332	1580	229	review	review	NOUN
ftr-332	1580	230	[	[	X
ftr-332	1580	231	vol	vol	NOUN
ftr-332	1580	232	.	.	PUNCT
ftr-332	1581	1	12:5	12:5	NUM
ftr-332	1581	2	including	include	VERB
ftr-332	1581	3	the	the	DET
ftr-332	1581	4	right	right	NOUN
ftr-332	1581	5	to	to	PART
ftr-332	1581	6	transfer	transfer	VERB
ftr-332	1581	7	them.‖	them.‖	NOUN
ftr-332	1581	8	given	give	VERB
ftr-332	1581	9	the	the	DET
ftr-332	1581	10	specifics	specific	NOUN
ftr-332	1581	11	of	of	ADP
ftr-332	1581	12	the	the	DET
ftr-332	1581	13	underlying	underlie	VERB
ftr-332	1581	14	agreements	agreement	NOUN
ftr-332	1581	15	,	,	PUNCT
ftr-332	1581	16	the	the	DET
ftr-332	1581	17	court	court	NOUN
ftr-332	1581	18	did	do	AUX
ftr-332	1581	19	not	not	PART
ftr-332	1581	20	assign	assign	VERB
ftr-332	1581	21	much	much	ADJ
ftr-332	1581	22	weight	weight	NOUN
ftr-332	1581	23	to	to	ADP
ftr-332	1581	24	the	the	DET
ftr-332	1581	25	fact	fact	NOUN
ftr-332	1581	26	the	the	DET
ftr-332	1581	27	parties	party	NOUN
ftr-332	1581	28	treated	treat	VERB
ftr-332	1581	29	the	the	DET
ftr-332	1581	30	transactions	transaction	NOUN
ftr-332	1581	31	as	as	SCONJ
ftr-332	1581	32	executory	executory	ADJ
ftr-332	1581	33	contracts	contract	NOUN
ftr-332	1581	34	for	for	ADP
ftr-332	1581	35	the	the	DET
ftr-332	1581	36	sale	sale	NOUN
ftr-332	1581	37	of	of	ADP
ftr-332	1581	38	shares	share	NOUN
ftr-332	1581	39	to	to	PART
ftr-332	1581	40	dlj	dlj	VERB
ftr-332	1581	41	,	,	PUNCT
ftr-332	1581	42	rather	rather	ADV
ftr-332	1581	43	than	than	ADP
ftr-332	1581	44	current	current	ADJ
ftr-332	1581	45	sales	sale	NOUN
ftr-332	1581	46	of	of	ADP
ftr-332	1581	47	the	the	DET
ftr-332	1581	48	shares	share	NOUN
ftr-332	1581	49	.	.	PUNCT
ftr-332	1582	1	as	as	ADP
ftr-332	1582	2	for	for	ADP
ftr-332	1582	3	the	the	DET
ftr-332	1582	4	third	third	ADJ
ftr-332	1582	5	factor	factor	NOUN
ftr-332	1582	6	,	,	PUNCT
ftr-332	1582	7	dlj	dlj	PROPN
ftr-332	1582	8	obtained	obtain	VERB
ftr-332	1582	9	an	an	DET
ftr-332	1582	10	equity	equity	NOUN
ftr-332	1582	11	interest	interest	NOUN
ftr-332	1582	12	in	in	ADP
ftr-332	1582	13	the	the	DET
ftr-332	1582	14	shares	share	NOUN
ftr-332	1582	15	because	because	SCONJ
ftr-332	1582	16	it	it	PRON
ftr-332	1582	17	had	have	VERB
ftr-332	1582	18	the	the	DET
ftr-332	1582	19	right	right	NOUN
ftr-332	1582	20	to	to	PART
ftr-332	1582	21	do	do	AUX
ftr-332	1582	22	as	as	SCONJ
ftr-332	1582	23	it	it	PRON
ftr-332	1582	24	saw	see	VERB
ftr-332	1582	25	fit	fit	ADJ
ftr-332	1582	26	with	with	ADP
ftr-332	1582	27	them	they	PRON
ftr-332	1582	28	.	.	PUNCT
ftr-332	1583	1	tac	tac	PROPN
ftr-332	1583	2	received	receive	VERB
ftr-332	1583	3	(	(	PUNCT
ftr-332	1583	4	a	a	DET
ftr-332	1583	5	)	)	PUNCT
ftr-332	1583	6	upfront	upfront	ADJ
ftr-332	1583	7	cash	cash	NOUN
ftr-332	1583	8	equal	equal	ADJ
ftr-332	1583	9	to	to	ADP
ftr-332	1583	10	75	75	NUM
ftr-332	1583	11	percent	percent	NOUN
ftr-332	1583	12	of	of	ADP
ftr-332	1583	13	the	the	DET
ftr-332	1583	14	pledged	pledge	VERB
ftr-332	1583	15	stock‘s	stock‘s	NOUN
ftr-332	1583	16	then	then	ADV
ftr-332	1583	17	-	-	PUNCT
ftr-332	1583	18	existing	exist	VERB
ftr-332	1583	19	market	market	NOUN
ftr-332	1583	20	value	value	NOUN
ftr-332	1583	21	,	,	PUNCT
ftr-332	1583	22	(	(	PUNCT
ftr-332	1583	23	b	b	X
ftr-332	1583	24	)	)	PUNCT
ftr-332	1583	25	a	a	DET
ftr-332	1583	26	5	5	NUM
ftr-332	1583	27	percent	percent	NOUN
ftr-332	1583	28	prepaid	prepay	VERB
ftr-332	1583	29	tranche	tranche	NOUN
ftr-332	1583	30	fee	fee	NOUN
ftr-332	1583	31	,	,	PUNCT
ftr-332	1583	32	(	(	PUNCT
ftr-332	1583	33	c	c	X
ftr-332	1583	34	)	)	PUNCT
ftr-332	1583	35	the	the	DET
ftr-332	1583	36	potential	potential	NOUN
ftr-332	1583	37	of	of	ADP
ftr-332	1583	38	benefitting	benefit	VERB
ftr-332	1583	39	to	to	ADP
ftr-332	1583	40	a	a	DET
ftr-332	1583	41	limited	limited	ADJ
ftr-332	1583	42	degree	degree	NOUN
ftr-332	1583	43	if	if	SCONJ
ftr-332	1583	44	the	the	DET
ftr-332	1583	45	pledged	pledge	VERB
ftr-332	1583	46	stock	stock	NOUN
ftr-332	1583	47	increased	increase	VERB
ftr-332	1583	48	in	in	ADP
ftr-332	1583	49	value	value	NOUN
ftr-332	1583	50	over	over	ADP
ftr-332	1583	51	the	the	DET
ftr-332	1583	52	life	life	NOUN
ftr-332	1583	53	of	of	ADP
ftr-332	1583	54	the	the	DET
ftr-332	1583	55	transactions	transaction	NOUN
ftr-332	1583	56	,	,	PUNCT
ftr-332	1583	57	and	and	CCONJ
ftr-332	1583	58	(	(	PUNCT
ftr-332	1583	59	d	d	X
ftr-332	1583	60	)	)	PUNCT
ftr-332	1583	61	the	the	DET
ftr-332	1583	62	complete	complete	ADJ
ftr-332	1583	63	elimination	elimination	NOUN
ftr-332	1583	64	of	of	ADP
ftr-332	1583	65	any	any	DET
ftr-332	1583	66	risk	risk	NOUN
ftr-332	1583	67	of	of	ADP
ftr-332	1583	68	loss	loss	NOUN
ftr-332	1583	69	.	.	PUNCT
ftr-332	1584	1	the	the	DET
ftr-332	1584	2	fourth	fourth	ADJ
ftr-332	1584	3	,	,	PUNCT
ftr-332	1584	4	fifth	fifth	ADJ
ftr-332	1584	5	,	,	PUNCT
ftr-332	1584	6	and	and	CCONJ
ftr-332	1584	7	seventh	seventh	ADJ
ftr-332	1584	8	factors	factor	NOUN
ftr-332	1584	9	were	be	AUX
ftr-332	1584	10	easily	easily	ADV
ftr-332	1584	11	satisfied	satisfied	ADJ
ftr-332	1584	12	on	on	ADP
ftr-332	1584	13	the	the	DET
ftr-332	1584	14	facts	fact	NOUN
ftr-332	1584	15	.	.	PUNCT
ftr-332	1585	1	(	(	PUNCT
ftr-332	1585	2	the	the	DET
ftr-332	1585	3	sixth	sixth	ADJ
ftr-332	1585	4	factor	factor	NOUN
ftr-332	1585	5	was	be	AUX
ftr-332	1585	6	not	not	PART
ftr-332	1585	7	relevant	relevant	ADJ
ftr-332	1585	8	.	.	PUNCT
ftr-332	1585	9	)	)	PUNCT
ftr-332	1586	1	looking	look	VERB
ftr-332	1586	2	at	at	ADP
ftr-332	1586	3	the	the	DET
ftr-332	1586	4	eighth	eighth	ADJ
ftr-332	1586	5	factor	factor	NOUN
ftr-332	1586	6	,	,	PUNCT
ftr-332	1586	7	the	the	DET
ftr-332	1586	8	court	court	NOUN
ftr-332	1586	9	noted	note	VERB
ftr-332	1586	10	that	that	SCONJ
ftr-332	1586	11	―tac	―tac	PROPN
ftr-332	1586	12	had	have	VERB
ftr-332	1586	13	significantly	significantly	ADV
ftr-332	1586	14	less	less	ADJ
ftr-332	1586	15	...	...	PUNCT
ftr-332	1586	16	price	price	NOUN
ftr-332	1586	17	reward	reward	NOUN
ftr-332	1586	18	from	from	ADP
ftr-332	1586	19	the	the	DET
ftr-332	1586	20	...	...	PUNCT
ftr-332	1586	21	shares	share	NOUN
ftr-332	1587	1	[	[	X
ftr-332	1587	2	at	at	ADP
ftr-332	1587	3	issue	issue	NOUN
ftr-332	1587	4	]	]	PUNCT
ftr-332	1587	5	by	by	ADP
ftr-332	1587	6	executing	execute	VERB
ftr-332	1587	7	[	[	PRON
ftr-332	1587	8	the	the	DET
ftr-332	1587	9	transactions	transaction	NOUN
ftr-332	1587	10	]	]	PUNCT
ftr-332	1587	11	than	than	SCONJ
ftr-332	1587	12	it	it	PRON
ftr-332	1587	13	would	would	AUX
ftr-332	1587	14	have	have	VERB
ftr-332	1587	15	[	[	X
ftr-332	1587	16	had	have	AUX
ftr-332	1587	17	]	]	PUNCT
ftr-332	1587	18	by	by	ADP
ftr-332	1587	19	simply	simply	ADV
ftr-332	1587	20	holding	hold	VERB
ftr-332	1587	21	onto	onto	ADP
ftr-332	1587	22	the	the	DET
ftr-332	1587	23	shares	share	NOUN
ftr-332	1587	24	and	and	CCONJ
ftr-332	1587	25	selling	sell	VERB
ftr-332	1587	26	them	they	PRON
ftr-332	1587	27	after	after	ADP
ftr-332	1587	28	ten	ten	NUM
ftr-332	1587	29	years.‖	years.‖	NOUN
ftr-332	1587	30	in	in	ADP
ftr-332	1587	31	addition	addition	NOUN
ftr-332	1587	32	,	,	PUNCT
ftr-332	1587	33	the	the	DET
ftr-332	1587	34	court	court	NOUN
ftr-332	1587	35	noted	note	VERB
ftr-332	1587	36	that	that	SCONJ
ftr-332	1587	37	tac	tac	PROPN
ftr-332	1587	38	effectively	effectively	ADV
ftr-332	1587	39	transferred	transfer	VERB
ftr-332	1587	40	the	the	DET
ftr-332	1587	41	voting	voting	NOUN
ftr-332	1587	42	rights	right	NOUN
ftr-332	1587	43	,	,	PUNCT
ftr-332	1587	44	had	have	VERB
ftr-332	1587	45	only	only	ADV
ftr-332	1587	46	limited	limit	VERB
ftr-332	1587	47	rights	right	NOUN
ftr-332	1587	48	to	to	PART
ftr-332	1587	49	received	received	VERB
ftr-332	1587	50	dividends	dividend	NOUN
ftr-332	1587	51	or	or	CCONJ
ftr-332	1587	52	dividend	dividend	VERB
ftr-332	1587	53	equivalent	equivalent	ADJ
ftr-332	1587	54	payments	payment	NOUN
ftr-332	1587	55	,	,	PUNCT
ftr-332	1587	56	and	and	CCONJ
ftr-332	1587	57	―dlj	―dlj	PROPN
ftr-332	1587	58	the	the	DET
ftr-332	1587	59	right	right	NOUN
ftr-332	1587	60	to	to	PART
ftr-332	1587	61	possess	possess	VERB
ftr-332	1587	62	,	,	PUNCT
ftr-332	1587	63	and	and	CCONJ
ftr-332	1587	64	ultimately	ultimately	ADV
ftr-332	1587	65	dispose	dispose	VERB
ftr-332	1587	66	of	of	ADP
ftr-332	1587	67	,	,	PUNCT
ftr-332	1587	68	the	the	DET
ftr-332	1587	69	shares.‖	shares.‖	NOUN
ftr-332	1587	70			NOUN
ftr-332	1588	1	the	the	DET
ftr-332	1588	2	court	court	NOUN
ftr-332	1588	3	rejected	reject	VERB
ftr-332	1588	4	the	the	DET
ftr-332	1588	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1588	6	argument	argument	NOUN
ftr-332	1588	7	that	that	SCONJ
ftr-332	1588	8	the	the	DET
ftr-332	1588	9	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1588	10	transaction	transaction	NOUN
ftr-332	1588	11	was	be	AUX
ftr-332	1588	12	―substantially	―substantially	ADV
ftr-332	1588	13	identical‖	identical‖	ADJ
ftr-332	1588	14	to	to	ADP
ftr-332	1588	15	the	the	DET
ftr-332	1588	16	one	one	NUM
ftr-332	1588	17	in	in	ADP
ftr-332	1588	18	revenue	revenue	NOUN
ftr-332	1588	19	ruling	ruling	NOUN
ftr-332	1588	20	2003	2003	NUM
ftr-332	1588	21	-	-	SYM
ftr-332	1588	22	7	7	NUM
ftr-332	1588	23	,	,	PUNCT
ftr-332	1588	24	2003	2003	NUM
ftr-332	1588	25	-	-	SYM
ftr-332	1588	26	1	1	NUM
ftr-332	1588	27	c.b	c.b	PROPN
ftr-332	1588	28	.	.	PROPN
ftr-332	1588	29	363	363	NUM
ftr-332	1588	30	,	,	PUNCT
ftr-332	1588	31	and	and	CCONJ
ftr-332	1588	32	that	that	SCONJ
ftr-332	1588	33	,	,	PUNCT
ftr-332	1588	34	consequently	consequently	ADV
ftr-332	1588	35	,	,	PUNCT
ftr-332	1588	36	―the	―the	DET
ftr-332	1588	37	transactions	transaction	NOUN
ftr-332	1588	38	at	at	ADP
ftr-332	1588	39	issue	issue	NOUN
ftr-332	1588	40	should	should	AUX
ftr-332	1588	41	not	not	PART
ftr-332	1588	42	be	be	AUX
ftr-332	1588	43	treated	treat	VERB
ftr-332	1588	44	as	as	ADP
ftr-332	1588	45	current	current	ADJ
ftr-332	1588	46	sales	sale	NOUN
ftr-332	1588	47	of	of	ADP
ftr-332	1588	48	tac‘s	tac‘s	PROPN
ftr-332	1588	49	shares	share	NOUN
ftr-332	1588	50	to	to	PART
ftr-332	1588	51	dlj.‖	dlj.‖	VERB
ftr-332	1588	52	unlike	unlike	ADP
ftr-332	1588	53	revenue	revenue	NOUN
ftr-332	1588	54	ruling	ruling	NOUN
ftr-332	1588	55	2003	2003	NUM
ftr-332	1588	56	-	-	SYM
ftr-332	1588	57	7	7	NUM
ftr-332	1588	58	,	,	PUNCT
ftr-332	1588	59	which	which	PRON
ftr-332	1588	60	involved	involve	VERB
ftr-332	1588	61	only	only	ADV
ftr-332	1588	62	a	a	DET
ftr-332	1588	63	variable	variable	NOUN
ftr-332	1588	64	prepaid	prepay	VERB
ftr-332	1588	65	forward	forward	ADJ
ftr-332	1588	66	contract	contract	NOUN
ftr-332	1588	67	,	,	PUNCT
ftr-332	1588	68	the	the	DET
ftr-332	1588	69	transaction	transaction	NOUN
ftr-332	1588	70	in	in	ADP
ftr-332	1588	71	the	the	DET
ftr-332	1588	72	instant	instant	ADJ
ftr-332	1588	73	case	case	NOUN
ftr-332	1588	74	also	also	ADV
ftr-332	1588	75	included	include	VERB
ftr-332	1588	76	a	a	DET
ftr-332	1588	77	master	master	NOUN
ftr-332	1588	78	stock	stock	NOUN
ftr-332	1588	79	purchase	purchase	NOUN
ftr-332	1588	80	agreement	agreement	NOUN
ftr-332	1588	81	and	and	CCONJ
ftr-332	1588	82	share	share	NOUN
ftr-332	1588	83	lending	lending	NOUN
ftr-332	1588	84	agreement	agreement	NOUN
ftr-332	1588	85	.	.	PUNCT
ftr-332	1589	1	the	the	DET
ftr-332	1589	2	result	result	NOUN
ftr-332	1589	3	was	be	AUX
ftr-332	1589	4	that	that	SCONJ
ftr-332	1589	5	that	that	SCONJ
ftr-332	1589	6	―dlj	―dlj	PROPN
ftr-332	1589	7	obtained	obtain	VERB
ftr-332	1589	8	possession	possession	NOUN
ftr-332	1589	9	,	,	PUNCT
ftr-332	1589	10	and	and	CCONJ
ftr-332	1589	11	most	most	ADJ
ftr-332	1589	12	of	of	ADP
ftr-332	1589	13	the	the	DET
ftr-332	1589	14	incidents	incident	NOUN
ftr-332	1589	15	of	of	ADP
ftr-332	1589	16	ownership	ownership	NOUN
ftr-332	1589	17	,	,	PUNCT
ftr-332	1589	18	of	of	ADP
ftr-332	1589	19	tac‘s	tac‘s	ADV
ftr-332	1589	20	pledged	pledge	VERB
ftr-332	1589	21	shares	share	NOUN
ftr-332	1589	22	.	.	PUNCT
ftr-332	1590	1	tac	tac	NOUN
ftr-332	1590	2	,	,	PUNCT
ftr-332	1590	3	in	in	ADP
ftr-332	1590	4	turn	turn	NOUN
ftr-332	1590	5	,	,	PUNCT
ftr-332	1590	6	obtained	obtain	VERB
ftr-332	1590	7	cash	cash	NOUN
ftr-332	1590	8	payments	payment	NOUN
ftr-332	1590	9	and	and	CCONJ
ftr-332	1590	10	an	an	DET
ftr-332	1590	11	elimination	elimination	NOUN
ftr-332	1590	12	of	of	ADP
ftr-332	1590	13	any	any	DET
ftr-332	1590	14	risk	risk	NOUN
ftr-332	1590	15	of	of	ADP
ftr-332	1590	16	loss	loss	NOUN
ftr-332	1590	17	in	in	ADP
ftr-332	1590	18	the	the	DET
ftr-332	1590	19	pledged	pledge	VERB
ftr-332	1590	20	stock‘s	stock‘s	NOUN
ftr-332	1590	21	value	value	NOUN
ftr-332	1590	22	at	at	ADP
ftr-332	1590	23	the	the	DET
ftr-332	1590	24	end	end	NOUN
ftr-332	1590	25	of	of	ADP
ftr-332	1590	26	the	the	DET
ftr-332	1590	27	term	term	NOUN
ftr-332	1590	28	of	of	ADP
ftr-332	1590	29	the	the	DET
ftr-332	1590	30	transactions.‖	transactions.‖	NOUN
ftr-332	1590	31			NOUN
ftr-332	1590	32	finally	finally	ADV
ftr-332	1590	33	,	,	PUNCT
ftr-332	1590	34	the	the	DET
ftr-332	1590	35	court	court	NOUN
ftr-332	1590	36	rejected	reject	VERB
ftr-332	1590	37	the	the	DET
ftr-332	1590	38	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1590	39	argument	argument	NOUN
ftr-332	1590	40	that	that	SCONJ
ftr-332	1590	41	the	the	DET
ftr-332	1590	42	transaction	transaction	NOUN
ftr-332	1590	43	was	be	AUX
ftr-332	1590	44	protected	protect	VERB
ftr-332	1590	45	by	by	ADP
ftr-332	1590	46	the	the	DET
ftr-332	1590	47	so	so	ADV
ftr-332	1590	48	-	-	PUNCT
ftr-332	1590	49	called	call	VERB
ftr-332	1590	50	―safe	―safe	PROPN
ftr-332	1590	51	harbor‖	harbor‖	ADP
ftr-332	1590	52	§	§	PROPN
ftr-332	1590	53	1058	1058	NUM
ftr-332	1590	54	.	.	PUNCT
ftr-332	1591	1	to	to	PART
ftr-332	1591	2	qualify	qualify	VERB
ftr-332	1591	3	as	as	ADP
ftr-332	1591	4	a	a	DET
ftr-332	1591	5	loan	loan	NOUN
ftr-332	1591	6	of	of	ADP
ftr-332	1591	7	securities	security	NOUN
ftr-332	1591	8	under	under	ADP
ftr-332	1591	9	§	§	PROPN
ftr-332	1591	10	1058	1058	NUM
ftr-332	1591	11	,	,	PUNCT
ftr-332	1591	12	the	the	DET
ftr-332	1591	13	loan	loan	NOUN
ftr-332	1591	14	agreement	agreement	NOUN
ftr-332	1591	15	must	must	AUX
ftr-332	1591	16	(	(	PUNCT
ftr-332	1591	17	1	1	X
ftr-332	1591	18	)	)	PUNCT
ftr-332	1591	19	provide	provide	VERB
ftr-332	1591	20	for	for	ADP
ftr-332	1591	21	the	the	DET
ftr-332	1591	22	return	return	NOUN
ftr-332	1591	23	to	to	ADP
ftr-332	1591	24	the	the	DET
ftr-332	1591	25	lender	lender	NOUN
ftr-332	1591	26	of	of	ADP
ftr-332	1591	27	identical	identical	ADJ
ftr-332	1591	28	securities	security	NOUN
ftr-332	1591	29	,	,	PUNCT
ftr-332	1591	30	(	(	PUNCT
ftr-332	1591	31	2	2	X
ftr-332	1591	32	)	)	PUNCT
ftr-332	1591	33	require	require	VERB
ftr-332	1591	34	payments	payment	NOUN
ftr-332	1591	35	to	to	ADP
ftr-332	1591	36	the	the	DET
ftr-332	1591	37	lender	lender	NOUN
ftr-332	1591	38	equal	equal	ADJ
ftr-332	1591	39	to	to	ADP
ftr-332	1591	40	all	all	DET
ftr-332	1591	41	interest	interest	NOUN
ftr-332	1591	42	,	,	PUNCT
ftr-332	1591	43	dividends	dividend	NOUN
ftr-332	1591	44	,	,	PUNCT
ftr-332	1591	45	and	and	CCONJ
ftr-332	1591	46	other	other	ADJ
ftr-332	1591	47	distributions	distribution	NOUN
ftr-332	1591	48	on	on	ADP
ftr-332	1591	49	the	the	DET
ftr-332	1591	50	securities	security	NOUN
ftr-332	1591	51	during	during	ADP
ftr-332	1591	52	the	the	DET
ftr-332	1591	53	period	period	NOUN
ftr-332	1591	54	of	of	ADP
ftr-332	1591	55	the	the	DET
ftr-332	1591	56	loan	loan	NOUN
ftr-332	1591	57	,	,	PUNCT
ftr-332	1591	58	and	and	CCONJ
ftr-332	1591	59	(	(	PUNCT
ftr-332	1591	60	3	3	X
ftr-332	1591	61	)	)	PUNCT
ftr-332	1591	62	not	not	PART
ftr-332	1591	63	reduce	reduce	VERB
ftr-332	1591	64	the	the	DET
ftr-332	1591	65	risk	risk	NOUN
ftr-332	1591	66	of	of	ADP
ftr-332	1591	67	loss	loss	NOUN
ftr-332	1591	68	or	or	CCONJ
ftr-332	1591	69	opportunity	opportunity	NOUN
ftr-332	1591	70	for	for	ADP
ftr-332	1591	71	gain	gain	NOUN
ftr-332	1591	72	of	of	ADP
ftr-332	1591	73	the	the	DET
ftr-332	1591	74	transferor	transferor	NOUN
ftr-332	1591	75	of	of	ADP
ftr-332	1591	76	the	the	DET
ftr-332	1591	77	securities	security	NOUN
ftr-332	1591	78	in	in	ADP
ftr-332	1591	79	the	the	DET
ftr-332	1591	80	securities	security	NOUN
ftr-332	1591	81	transferred	transfer	VERB
ftr-332	1591	82	.	.	PUNCT
ftr-332	1592	1	section	section	NOUN
ftr-332	1592	2	1058	1058	NUM
ftr-332	1592	3	did	do	AUX
ftr-332	1592	4	not	not	PART
ftr-332	1592	5	apply	apply	VERB
ftr-332	1592	6	because	because	SCONJ
ftr-332	1592	7	the	the	DET
ftr-332	1592	8	transactions	transaction	NOUN
ftr-332	1592	9	did	do	AUX
ftr-332	1592	10	not	not	PART
ftr-332	1592	11	satisfy	satisfy	VERB
ftr-332	1592	12	the	the	DET
ftr-332	1592	13	requirements	requirement	NOUN
ftr-332	1592	14	of	of	ADP
ftr-332	1592	15	§	§	PROPN
ftr-332	1592	16	1058(b)(2	1058(b)(2	NUM
ftr-332	1592	17	)	)	PUNCT
ftr-332	1592	18	and	and	CCONJ
ftr-332	1592	19	(	(	PUNCT
ftr-332	1592	20	3	3	NUM
ftr-332	1592	21	):	):	PUNCT
ftr-332	1592	22	the	the	DET
ftr-332	1592	23	transactions	transaction	NOUN
ftr-332	1592	24	at	at	ADP
ftr-332	1592	25	issue	issue	NOUN
ftr-332	1592	26	did	do	AUX
ftr-332	1592	27	not	not	PART
ftr-332	1592	28	ensure	ensure	VERB
ftr-332	1592	29	that	that	SCONJ
ftr-332	1592	30	tac	tac	PROPN
ftr-332	1592	31	would	would	AUX
ftr-332	1592	32	receive	receive	VERB
ftr-332	1592	33	amounts	amount	NOUN
ftr-332	1592	34	equivalent	equivalent	ADJ
ftr-332	1592	35	to	to	ADP
ftr-332	1592	36	all	all	DET
ftr-332	1592	37	interest	interest	NOUN
ftr-332	1592	38	,	,	PUNCT
ftr-332	1592	39	dividends	dividend	NOUN
ftr-332	1592	40	,	,	PUNCT
ftr-332	1592	41	and	and	CCONJ
ftr-332	1592	42	other	other	ADJ
ftr-332	1592	43	distributions	distribution	NOUN
ftr-332	1592	44	to	to	PART
ftr-332	1592	45	which	which	PRON
ftr-332	1592	46	tac	tac	PROPN
ftr-332	1592	47	was	be	AUX
ftr-332	1592	48	otherwise	otherwise	ADV
ftr-332	1592	49	entitled	entitle	VERB
ftr-332	1592	50	on	on	ADP
ftr-332	1592	51	the	the	DET
ftr-332	1592	52	pledged	pledge	VERB
ftr-332	1592	53	stock	stock	NOUN
ftr-332	1592	54	,	,	PUNCT
ftr-332	1592	55	and	and	CCONJ
ftr-332	1592	56	the	the	DET
ftr-332	1592	57	transactions	transaction	NOUN
ftr-332	1592	58	effectively	effectively	ADV
ftr-332	1592	59	reduced	reduce	VERB
ftr-332	1592	60	tac‘s	tac‘s	PROPN
ftr-332	1592	61	risk	risk	NOUN
ftr-332	1592	62	of	of	ADP
ftr-332	1592	63	loss	loss	NOUN
ftr-332	1592	64	and	and	CCONJ
ftr-332	1592	65	opportunity	opportunity	NOUN
ftr-332	1592	66	for	for	ADP
ftr-332	1592	67	gain	gain	NOUN
ftr-332	1592	68	on	on	ADP
ftr-332	1592	69	the	the	DET
ftr-332	1592	70	pledged	pledge	VERB
ftr-332	1592	71	shares	share	NOUN
ftr-332	1592	72	.	.	PUNCT
ftr-332	1593	1	b.	b.	PROPN
ftr-332	1594	1	no	no	DET
ftr-332	1594	2	ring	ring	NOUN
ftr-332	1594	3	-	-	PUNCT
ftr-332	1594	4	around	around	ADP
ftr-332	1594	5	-	-	PUNCT
ftr-332	1594	6	the	the	DET
ftr-332	1594	7	-	-	PUNCT
ftr-332	1594	8	collar	collar	NOUN
ftr-332	1594	9	here	here	ADV
ftr-332	1594	10	:	:	PUNCT
ftr-332	1594	11	this	this	DET
ftr-332	1594	12	collar	collar	NOUN
ftr-332	1594	13	just	just	ADV
ftr-332	1594	14	plain	plain	ADV
ftr-332	1594	15	clean	clean	ADJ
ftr-332	1594	16	works	work	NOUN
ftr-332	1594	17	.	.	PUNCT
ftr-332	1595	1	rev	rev	PROPN
ftr-332	1595	2	.	.	PROPN
ftr-332	1596	1	rul	rul	PROPN
ftr-332	1596	2	.	.	PUNCT
ftr-332	1596	3	2003	2003	NUM
ftr-332	1596	4	-	-	SYM
ftr-332	1596	5	7	7	NUM
ftr-332	1596	6	,	,	PUNCT
ftr-332	1596	7	2003	2003	NUM
ftr-332	1596	8	-	-	SYM
ftr-332	1596	9	1	1	NUM
ftr-332	1596	10	c.b	c.b	PROPN
ftr-332	1596	11	.	.	PROPN
ftr-332	1596	12	363	363	NUM
ftr-332	1596	13	2012	2012	NUM
ftr-332	1596	14	]	]	PUNCT
ftr-332	1596	15	recent	recent	ADJ
ftr-332	1596	16	developments	development	NOUN
ftr-332	1596	17	in	in	ADP
ftr-332	1596	18	federal	federal	ADJ
ftr-332	1596	19	income	income	NOUN
ftr-332	1596	20	taxation	taxation	NOUN
ftr-332	1596	21	253	253	NUM
ftr-332	1596	22	(	(	PUNCT
ftr-332	1596	23	11/16/03	11/16/03	NUM
ftr-332	1596	24	)	)	PUNCT
ftr-332	1596	25	.	.	PUNCT
ftr-332	1597	1	the	the	DET
ftr-332	1597	2	irs	irs	PROPN
ftr-332	1597	3	ruled	rule	VERB
ftr-332	1597	4	that	that	SCONJ
ftr-332	1597	5	a	a	DET
ftr-332	1597	6	shareholder	shareholder	NOUN
ftr-332	1597	7	has	have	AUX
ftr-332	1597	8	neither	neither	CCONJ
ftr-332	1597	9	sold	sell	VERB
ftr-332	1597	10	stock	stock	NOUN
ftr-332	1597	11	currently	currently	ADV
ftr-332	1597	12	nor	nor	CCONJ
ftr-332	1597	13	caused	cause	VERB
ftr-332	1597	14	a	a	DET
ftr-332	1597	15	constructive	constructive	ADJ
ftr-332	1597	16	sale	sale	NOUN
ftr-332	1597	17	of	of	ADP
ftr-332	1597	18	stock	stock	NOUN
ftr-332	1597	19	under	under	ADP
ftr-332	1597	20	§	§	PROPN
ftr-332	1597	21	1259	1259	NUM
ftr-332	1597	22	where	where	SCONJ
ftr-332	1597	23	he	he	PRON
ftr-332	1597	24	(	(	PUNCT
ftr-332	1597	25	1	1	X
ftr-332	1597	26	)	)	PUNCT
ftr-332	1597	27	receives	receive	VERB
ftr-332	1597	28	a	a	DET
ftr-332	1597	29	fixed	fix	VERB
ftr-332	1597	30	amount	amount	NOUN
ftr-332	1597	31	of	of	ADP
ftr-332	1597	32	cash	cash	NOUN
ftr-332	1597	33	,	,	PUNCT
ftr-332	1597	34	(	(	PUNCT
ftr-332	1597	35	2	2	X
ftr-332	1597	36	)	)	PUNCT
ftr-332	1597	37	simultaneously	simultaneously	ADV
ftr-332	1597	38	enters	enter	VERB
ftr-332	1597	39	into	into	ADP
ftr-332	1597	40	an	an	DET
ftr-332	1597	41	agreement	agreement	NOUN
ftr-332	1597	42	to	to	PART
ftr-332	1597	43	deliver	deliver	VERB
ftr-332	1597	44	on	on	ADP
ftr-332	1597	45	a	a	DET
ftr-332	1597	46	future	future	ADJ
ftr-332	1597	47	date	date	NOUN
ftr-332	1597	48	a	a	DET
ftr-332	1597	49	number	number	NOUN
ftr-332	1597	50	of	of	ADP
ftr-332	1597	51	shares	share	NOUN
ftr-332	1597	52	of	of	ADP
ftr-332	1597	53	common	common	ADJ
ftr-332	1597	54	stock	stock	NOUN
ftr-332	1597	55	that	that	PRON
ftr-332	1597	56	varies	vary	VERB
ftr-332	1597	57	significantly	significantly	ADV
ftr-332	1597	58	depending	depend	VERB
ftr-332	1597	59	on	on	ADP
ftr-332	1597	60	the	the	DET
ftr-332	1597	61	value	value	NOUN
ftr-332	1597	62	of	of	ADP
ftr-332	1597	63	the	the	DET
ftr-332	1597	64	shares	share	NOUN
ftr-332	1597	65	on	on	ADP
ftr-332	1597	66	the	the	DET
ftr-332	1597	67	delivery	delivery	NOUN
ftr-332	1597	68	date	date	NOUN
ftr-332	1598	1	[	[	X
ftr-332	1598	2	but	but	CCONJ
ftr-332	1598	3	which	which	PRON
ftr-332	1598	4	does	do	AUX
ftr-332	1598	5	provide	provide	VERB
ftr-332	1598	6	a	a	DET
ftr-332	1598	7	―collar‖	―collar‖	NOUN
ftr-332	1598	8	on	on	ADP
ftr-332	1598	9	the	the	DET
ftr-332	1598	10	number	number	NOUN
ftr-332	1598	11	of	of	ADP
ftr-332	1598	12	shares	share	NOUN
ftr-332	1598	13	of	of	ADP
ftr-332	1598	14	stock	stock	NOUN
ftr-332	1598	15	to	to	PART
ftr-332	1598	16	be	be	AUX
ftr-332	1598	17	delivered	deliver	VERB
ftr-332	1598	18	,	,	PUNCT
ftr-332	1598	19	in	in	ADP
ftr-332	1598	20	effect	effect	NOUN
ftr-332	1598	21	providing	provide	VERB
ftr-332	1598	22	a	a	DET
ftr-332	1598	23	―collar‖	―collar‖	NOUN
ftr-332	1598	24	on	on	ADP
ftr-332	1598	25	the	the	DET
ftr-332	1598	26	ultimate	ultimate	ADJ
ftr-332	1598	27	sale	sale	NOUN
ftr-332	1598	28	price	price	NOUN
ftr-332	1598	29	]	]	PUNCT
ftr-332	1598	30	,	,	PUNCT
ftr-332	1598	31	(	(	PUNCT
ftr-332	1598	32	3	3	X
ftr-332	1598	33	)	)	PUNCT
ftr-332	1598	34	pledges	pledge	VERB
ftr-332	1598	35	the	the	DET
ftr-332	1598	36	maximum	maximum	ADJ
ftr-332	1598	37	number	number	NOUN
ftr-332	1598	38	of	of	ADP
ftr-332	1598	39	shares	share	NOUN
ftr-332	1598	40	for	for	ADP
ftr-332	1598	41	which	which	PRON
ftr-332	1598	42	delivery	delivery	NOUN
ftr-332	1598	43	could	could	AUX
ftr-332	1598	44	be	be	AUX
ftr-332	1598	45	required	require	VERB
ftr-332	1598	46	,	,	PUNCT
ftr-332	1598	47	(	(	PUNCT
ftr-332	1598	48	4	4	X
ftr-332	1598	49	)	)	PUNCT
ftr-332	1598	50	has	have	VERB
ftr-332	1598	51	the	the	DET
ftr-332	1598	52	unrestricted	unrestricted	ADJ
ftr-332	1598	53	right	right	NOUN
ftr-332	1598	54	to	to	PART
ftr-332	1598	55	deliver	deliver	VERB
ftr-332	1598	56	the	the	DET
ftr-332	1598	57	pledged	pledge	VERB
ftr-332	1598	58	shares	share	NOUN
ftr-332	1598	59	or	or	CCONJ
ftr-332	1598	60	to	to	PART
ftr-332	1598	61	substitute	substitute	VERB
ftr-332	1598	62	cash	cash	NOUN
ftr-332	1598	63	or	or	CCONJ
ftr-332	1598	64	other	other	ADJ
ftr-332	1598	65	shares	share	NOUN
ftr-332	1598	66	on	on	ADP
ftr-332	1598	67	the	the	DET
ftr-332	1598	68	delivery	delivery	NOUN
ftr-332	1598	69	date	date	NOUN
ftr-332	1598	70	,	,	PUNCT
ftr-332	1598	71	and	and	CCONJ
ftr-332	1598	72	(	(	PUNCT
ftr-332	1598	73	5	5	X
ftr-332	1598	74	)	)	PUNCT
ftr-332	1598	75	is	be	AUX
ftr-332	1598	76	not	not	PART
ftr-332	1598	77	economically	economically	ADV
ftr-332	1598	78	compelled	compel	VERB
ftr-332	1598	79	to	to	PART
ftr-332	1598	80	deliver	deliver	VERB
ftr-332	1598	81	the	the	DET
ftr-332	1598	82	pledged	pledge	VERB
ftr-332	1598	83	shares	share	NOUN
ftr-332	1598	84	.	.	PUNCT
ftr-332	1599	1			X
ftr-332	1599	2	there	there	PRON
ftr-332	1599	3	was	be	VERB
ftr-332	1599	4	not	not	PART
ftr-332	1599	5	a	a	DET
ftr-332	1599	6	sale	sale	NOUN
ftr-332	1599	7	of	of	ADP
ftr-332	1599	8	the	the	DET
ftr-332	1599	9	pledged	pledge	VERB
ftr-332	1599	10	shares	share	NOUN
ftr-332	1599	11	because	because	SCONJ
ftr-332	1599	12	the	the	DET
ftr-332	1599	13	shareholder	shareholder	NOUN
ftr-332	1599	14	was	be	AUX
ftr-332	1599	15	not	not	PART
ftr-332	1599	16	required	require	VERB
ftr-332	1599	17	to	to	PART
ftr-332	1599	18	relinquish	relinquish	VERB
ftr-332	1599	19	the	the	DET
ftr-332	1599	20	pledged	pledge	VERB
ftr-332	1599	21	shares	share	NOUN
ftr-332	1599	22	but	but	CCONJ
ftr-332	1599	23	had	have	VERB
ftr-332	1599	24	an	an	DET
ftr-332	1599	25	unrestricted	unrestricted	ADJ
ftr-332	1599	26	right	right	NOUN
ftr-332	1599	27	to	to	PART
ftr-332	1599	28	reacquire	reacquire	VERB
ftr-332	1599	29	them	they	PRON
ftr-332	1599	30	by	by	ADP
ftr-332	1599	31	delivering	deliver	VERB
ftr-332	1599	32	cash	cash	NOUN
ftr-332	1599	33	or	or	CCONJ
ftr-332	1599	34	other	other	ADJ
ftr-332	1599	35	shares	share	NOUN
ftr-332	1599	36	.	.	PUNCT
ftr-332	1600	1	there	there	PRON
ftr-332	1600	2	was	be	VERB
ftr-332	1600	3	not	not	PART
ftr-332	1600	4	a	a	DET
ftr-332	1600	5	constructive	constructive	ADJ
ftr-332	1600	6	sale	sale	NOUN
ftr-332	1600	7	under	under	ADP
ftr-332	1600	8	§	§	PROPN
ftr-332	1600	9	1259(c)(1)(c	1259(c)(1)(c	NUM
ftr-332	1600	10	)	)	PUNCT
ftr-332	1600	11	because	because	SCONJ
ftr-332	1600	12	due	due	ADP
ftr-332	1600	13	to	to	ADP
ftr-332	1600	14	the	the	DET
ftr-332	1600	15	variation	variation	NOUN
ftr-332	1600	16	in	in	ADP
ftr-332	1600	17	the	the	DET
ftr-332	1600	18	number	number	NOUN
ftr-332	1600	19	of	of	ADP
ftr-332	1600	20	shares	share	NOUN
ftr-332	1600	21	that	that	PRON
ftr-332	1600	22	might	might	AUX
ftr-332	1600	23	be	be	AUX
ftr-332	1600	24	delivered	deliver	VERB
ftr-332	1600	25	,	,	PUNCT
ftr-332	1600	26	the	the	DET
ftr-332	1600	27	agreement	agreement	NOUN
ftr-332	1600	28	was	be	AUX
ftr-332	1600	29	not	not	PART
ftr-332	1600	30	a	a	DET
ftr-332	1600	31	contract	contract	NOUN
ftr-332	1600	32	to	to	PART
ftr-332	1600	33	deliver	deliver	VERB
ftr-332	1600	34	a	a	DET
ftr-332	1600	35	substantially	substantially	ADV
ftr-332	1600	36	fixed	fix	VERB
ftr-332	1600	37	amount	amount	NOUN
ftr-332	1600	38	of	of	ADP
ftr-332	1600	39	property	property	NOUN
ftr-332	1600	40	for	for	ADP
ftr-332	1600	41	purposes	purpose	NOUN
ftr-332	1600	42	of	of	ADP
ftr-332	1600	43	§	§	PROPN
ftr-332	1600	44	1259(d)(1	1259(d)(1	NUM
ftr-332	1600	45	)	)	PUNCT
ftr-332	1600	46	.	.	PUNCT
ftr-332	1601	1	b.	b.	PROPN
ftr-332	1601	2	interest	interest	PROPN
ftr-332	1601	3	,	,	PUNCT
ftr-332	1601	4	dividends	dividend	NOUN
ftr-332	1601	5	,	,	PUNCT
ftr-332	1601	6	and	and	CCONJ
ftr-332	1601	7	other	other	ADJ
ftr-332	1601	8	current	current	ADJ
ftr-332	1601	9	income	income	NOUN
ftr-332	1601	10	1	1	NUM
ftr-332	1601	11	.	.	PUNCT
ftr-332	1601	12	quasi	quasi	NOUN
ftr-332	1601	13	-	-	NOUN
ftr-332	1601	14	substitutes	substitute	NOUN
ftr-332	1601	15	for	for	ADP
ftr-332	1601	16	dividends	dividend	NOUN
ftr-332	1601	17	ai	ai	VERB
ftr-332	1601	18	n’t	not	PART
ftr-332	1601	19	qualified	qualified	ADJ
ftr-332	1601	20	dividends	dividend	NOUN
ftr-332	1601	21	–	–	PUNCT
ftr-332	1601	22	pay	pay	VERB
ftr-332	1601	23	up	up	ADP
ftr-332	1601	24	at	at	ADP
ftr-332	1601	25	ordinary	ordinary	ADJ
ftr-332	1601	26	rates	rate	NOUN
ftr-332	1601	27	.	.	PUNCT
ftr-332	1602	1	rodriguez	rodriguez	PROPN
ftr-332	1602	2	v.	v.	PROPN
ftr-332	1602	3	commissioner	commissioner	PROPN
ftr-332	1602	4	,	,	PUNCT
ftr-332	1602	5	137	137	NUM
ftr-332	1602	6	t.c	t.c	NOUN
ftr-332	1602	7	.	.	PUNCT
ftr-332	1603	1	no	no	INTJ
ftr-332	1603	2	.	.	NOUN
ftr-332	1603	3	14	14	NUM
ftr-332	1603	4	(	(	PUNCT
ftr-332	1603	5	12/7/11	12/7/11	NUM
ftr-332	1603	6	)	)	PUNCT
ftr-332	1603	7	.	.	PUNCT
ftr-332	1604	1	the	the	DET
ftr-332	1604	2	tax	tax	NOUN
ftr-332	1604	3	court	court	NOUN
ftr-332	1604	4	agreed	agree	VERB
ftr-332	1604	5	with	with	ADP
ftr-332	1604	6	the	the	DET
ftr-332	1604	7	irs‘s	irs‘s	NOUN
ftr-332	1604	8	conclusion	conclusion	NOUN
ftr-332	1604	9	in	in	ADP
ftr-332	1604	10	notice	notice	NOUN
ftr-332	1604	11	2004	2004	NUM
ftr-332	1604	12	-	-	SYM
ftr-332	1604	13	70	70	NUM
ftr-332	1604	14	,	,	PUNCT
ftr-332	1604	15	2004	2004	NUM
ftr-332	1604	16	-	-	SYM
ftr-332	1604	17	2	2	NUM
ftr-332	1604	18	c.b	c.b	PROPN
ftr-332	1604	19	.	.	PROPN
ftr-332	1604	20	724	724	NUM
ftr-332	1604	21	,	,	PUNCT
ftr-332	1604	22	that	that	PRON
ftr-332	1604	23	amounts	amount	VERB
ftr-332	1604	24	of	of	ADP
ftr-332	1604	25	a	a	DET
ftr-332	1604	26	controlled	control	VERB
ftr-332	1604	27	foreign	foreign	ADJ
ftr-332	1604	28	corporation‘s	corporation‘s	PROPN
ftr-332	1604	29	income	income	NOUN
ftr-332	1604	30	that	that	PRON
ftr-332	1604	31	are	be	AUX
ftr-332	1604	32	includable	includable	ADJ
ftr-332	1604	33	by	by	ADP
ftr-332	1604	34	the	the	DET
ftr-332	1604	35	shareholders	shareholder	NOUN
ftr-332	1604	36	as	as	ADP
ftr-332	1604	37	ordinary	ordinary	ADJ
ftr-332	1604	38	income	income	NOUN
ftr-332	1604	39	under	under	ADP
ftr-332	1604	40	§	§	PROPN
ftr-332	1604	41	§	§	PROPN
ftr-332	1604	42	951(a)(1)(b	951(a)(1)(b	PROPN
ftr-332	1604	43	)	)	PUNCT
ftr-332	1604	44	and	and	CCONJ
ftr-332	1604	45	956	956	NUM
ftr-332	1604	46	,	,	PUNCT
ftr-332	1604	47	because	because	SCONJ
ftr-332	1604	48	the	the	DET
ftr-332	1604	49	cfc‘s	cfc‘s	ADJ
ftr-332	1604	50	earnings	earning	NOUN
ftr-332	1604	51	and	and	CCONJ
ftr-332	1604	52	profits	profit	NOUN
ftr-332	1604	53	were	be	AUX
ftr-332	1604	54	invested	invest	VERB
ftr-332	1604	55	in	in	ADP
ftr-332	1604	56	u.s	u.s	PROPN
ftr-332	1604	57	.	.	PROPN
ftr-332	1604	58	property	property	NOUN
ftr-332	1604	59	,	,	PUNCT
ftr-332	1604	60	were	be	AUX
ftr-332	1604	61	not	not	PART
ftr-332	1604	62	qualified	qualified	ADJ
ftr-332	1604	63	dividend	dividend	NOUN
ftr-332	1604	64	income	income	NOUN
ftr-332	1604	65	subject	subject	ADJ
ftr-332	1604	66	to	to	ADP
ftr-332	1604	67	the	the	DET
ftr-332	1604	68	§	§	PROPN
ftr-332	1604	69	1(h)(11	1(h)(11	NUM
ftr-332	1604	70	)	)	PUNCT
ftr-332	1604	71	preferential	preferential	ADJ
ftr-332	1604	72	tax	tax	NOUN
ftr-332	1604	73	rate	rate	NOUN
ftr-332	1604	74	.	.	PUNCT
ftr-332	1605	1	because	because	SCONJ
ftr-332	1605	2	there	there	PRON
ftr-332	1605	3	was	be	VERB
ftr-332	1605	4	no	no	DET
ftr-332	1605	5	distribution	distribution	NOUN
ftr-332	1605	6	,	,	PUNCT
ftr-332	1605	7	and	and	CCONJ
ftr-332	1605	8	neither	neither	CCONJ
ftr-332	1605	9	the	the	DET
ftr-332	1605	10	code	code	NOUN
ftr-332	1605	11	nor	nor	CCONJ
ftr-332	1605	12	the	the	DET
ftr-332	1605	13	regulations	regulation	NOUN
ftr-332	1605	14	provides	provide	VERB
ftr-332	1605	15	a	a	DET
ftr-332	1605	16	special	special	ADJ
ftr-332	1605	17	rule	rule	NOUN
ftr-332	1605	18	treating	treat	VERB
ftr-332	1605	19	a	a	DET
ftr-332	1605	20	§	§	ADJ
ftr-332	1605	21	951	951	NUM
ftr-332	1605	22	inclusion	inclusion	NOUN
ftr-332	1605	23	as	as	ADP
ftr-332	1605	24	a	a	DET
ftr-332	1605	25	dividend	dividend	NOUN
ftr-332	1605	26	for	for	ADP
ftr-332	1605	27	purposes	purpose	NOUN
ftr-332	1605	28	of	of	ADP
ftr-332	1605	29	§	§	NOUN
ftr-332	1605	30	1	1	NUM
ftr-332	1605	31	(	(	PUNCT
ftr-332	1605	32	h)(11	h)(11	NOUN
ftr-332	1605	33	)	)	PUNCT
ftr-332	1605	34	,	,	PUNCT
ftr-332	1605	35	there	there	PRON
ftr-332	1605	36	was	be	VERB
ftr-332	1605	37	no	no	DET
ftr-332	1605	38	dividend	dividend	NOUN
ftr-332	1605	39	.	.	PUNCT
ftr-332	1606	1	―[t]o	―[t]o	NOUN
ftr-332	1606	2	say	say	VERB
ftr-332	1606	3	that	that	SCONJ
ftr-332	1606	4	section	section	NOUN
ftr-332	1606	5	951	951	NUM
ftr-332	1606	6	treats	treat	VERB
ftr-332	1606	7	a	a	DET
ftr-332	1606	8	cfc‘s	cfc‘s	PRON
ftr-332	1606	9	investments	investment	NOUN
ftr-332	1606	10	in	in	ADP
ftr-332	1606	11	u.s	u.s	PROPN
ftr-332	1606	12	.	.	PROPN
ftr-332	1606	13	property	property	NOUN
ftr-332	1606	14	‗much	‗much	X
ftr-332	1606	15	like	like	ADP
ftr-332	1606	16	‘	'	PUNCT
ftr-332	1606	17	a	a	DET
ftr-332	1606	18	constructive	constructive	ADJ
ftr-332	1606	19	dividend	dividend	NOUN
ftr-332	1606	20	is	be	AUX
ftr-332	1606	21	a	a	DET
ftr-332	1606	22	far	far	ADJ
ftr-332	1606	23	cry	cry	NOUN
ftr-332	1606	24	from	from	ADP
ftr-332	1606	25	saying	say	VERB
ftr-332	1606	26	that	that	SCONJ
ftr-332	1606	27	such	such	ADJ
ftr-332	1606	28	amounts	amount	NOUN
ftr-332	1606	29	actually	actually	ADV
ftr-332	1606	30	constitute	constitute	VERB
ftr-332	1606	31	dividends	dividend	NOUN
ftr-332	1606	32	.	.	PUNCT
ftr-332	1607	1	in	in	ADP
ftr-332	1607	2	fact	fact	NOUN
ftr-332	1607	3	,	,	PUNCT
ftr-332	1607	4	the	the	DET
ftr-332	1607	5	statutory	statutory	ADJ
ftr-332	1607	6	structure	structure	NOUN
ftr-332	1607	7	and	and	CCONJ
ftr-332	1607	8	operating	operating	NOUN
ftr-332	1607	9	rules	rule	NOUN
ftr-332	1607	10	in	in	ADP
ftr-332	1607	11	the	the	DET
ftr-332	1607	12	code	code	NOUN
ftr-332	1607	13	,	,	PUNCT
ftr-332	1607	14	particularly	particularly	ADV
ftr-332	1607	15	as	as	SCONJ
ftr-332	1607	16	they	they	PRON
ftr-332	1607	17	have	have	AUX
ftr-332	1607	18	evolved	evolve	VERB
ftr-332	1607	19	over	over	ADP
ftr-332	1607	20	time	time	NOUN
ftr-332	1607	21	,	,	PUNCT
ftr-332	1607	22	strongly	strongly	ADV
ftr-332	1607	23	suggest	suggest	VERB
ftr-332	1607	24	that	that	SCONJ
ftr-332	1607	25	these	these	DET
ftr-332	1607	26	amounts	amount	NOUN
ftr-332	1607	27	do	do	AUX
ftr-332	1607	28	not	not	PART
ftr-332	1607	29	constitute	constitute	VERB
ftr-332	1607	30	dividends	dividend	NOUN
ftr-332	1607	31	under	under	ADP
ftr-332	1607	32	the	the	DET
ftr-332	1607	33	code.‖	code.‖	NOUN
ftr-332	1607	34	there	there	PRON
ftr-332	1607	35	are	be	VERB
ftr-332	1607	36	important	important	ADJ
ftr-332	1607	37	distinctions	distinction	NOUN
ftr-332	1607	38	between	between	ADP
ftr-332	1607	39	dividends	dividend	NOUN
ftr-332	1607	40	and	and	CCONJ
ftr-332	1607	41	§	§	PROPN
ftr-332	1607	42	951	951	NUM
ftr-332	1607	43	inclusions	inclusion	NOUN
ftr-332	1607	44	:	:	PUNCT
ftr-332	1607	45	(	(	PUNCT
ftr-332	1607	46	1	1	X
ftr-332	1607	47	)	)	PUNCT
ftr-332	1607	48	while	while	SCONJ
ftr-332	1607	49	dividend	dividend	NOUN
ftr-332	1607	50	distributions	distribution	NOUN
ftr-332	1607	51	reduce	reduce	VERB
ftr-332	1607	52	the	the	DET
ftr-332	1607	53	earnings	earning	NOUN
ftr-332	1607	54	and	and	CCONJ
ftr-332	1607	55	profits	profit	NOUN
ftr-332	1607	56	of	of	ADP
ftr-332	1607	57	the	the	DET
ftr-332	1607	58	distributing	distribute	VERB
ftr-332	1607	59	corporation	corporation	NOUN
ftr-332	1607	60	,	,	PUNCT
ftr-332	1607	61	§	§	PROPN
ftr-332	1607	62	951	951	NUM
ftr-332	1607	63	inclusions	inclusion	NOUN
ftr-332	1607	64	do	do	VERB
ftr-332	1607	65	not	not	PART
ftr-332	1607	66	;	;	PUNCT
ftr-332	1607	67	and	and	CCONJ
ftr-332	1607	68	(	(	PUNCT
ftr-332	1607	69	2	2	X
ftr-332	1607	70	)	)	PUNCT
ftr-332	1607	71	while	while	SCONJ
ftr-332	1607	72	a	a	DET
ftr-332	1607	73	dividend	dividend	NOUN
ftr-332	1607	74	does	do	AUX
ftr-332	1607	75	not	not	PART
ftr-332	1607	76	result	result	VERB
ftr-332	1607	77	in	in	ADP
ftr-332	1607	78	an	an	DET
ftr-332	1607	79	increase	increase	NOUN
ftr-332	1607	80	to	to	ADP
ftr-332	1607	81	the	the	DET
ftr-332	1607	82	shareholder‘s	shareholder‘s	PROPN
ftr-332	1607	83	stock	stock	NOUN
ftr-332	1607	84	basis	basis	NOUN
ftr-332	1607	85	,	,	PUNCT
ftr-332	1607	86	a	a	DET
ftr-332	1607	87	§	§	PROPN
ftr-332	1607	88	951	951	NUM
ftr-332	1607	89	inclusion	inclusion	NOUN
ftr-332	1607	90	does	do	VERB
ftr-332	1607	91	.	.	PUNCT
ftr-332	1608	1	254	254	NUM
ftr-332	1608	2	florida	florida	PROPN
ftr-332	1608	3	tax	tax	NOUN
ftr-332	1608	4	review	review	NOUN
ftr-332	1608	5	[	[	X
ftr-332	1608	6	vol	vol	NOUN
ftr-332	1608	7	.	.	PUNCT
ftr-332	1609	1	12:5	12:5	NUM
ftr-332	1609	2	c.	c.	PROPN
ftr-332	1609	3	profit	profit	NOUN
ftr-332	1609	4	-	-	PUNCT
ftr-332	1609	5	seeking	seek	VERB
ftr-332	1609	6	individual	individual	ADJ
ftr-332	1609	7	deductions	deduction	NOUN
ftr-332	1609	8	1	1	NUM
ftr-332	1609	9	.	.	PUNCT
ftr-332	1610	1	the	the	DET
ftr-332	1610	2	irs	irs	PROPN
ftr-332	1610	3	still	still	ADV
ftr-332	1610	4	ca	can	AUX
ftr-332	1610	5	n’t	not	PART
ftr-332	1610	6	figure	figure	VERB
ftr-332	1610	7	out	out	ADP
ftr-332	1610	8	knight	knight	NOUN
ftr-332	1610	9	.	.	PUNCT
ftr-332	1611	1	notice	notice	VERB
ftr-332	1611	2	201032	201032	NUM
ftr-332	1611	3	,	,	PUNCT
ftr-332	1611	4	2010	2010	NUM
ftr-332	1611	5	-	-	SYM
ftr-332	1611	6	1	1	NUM
ftr-332	1611	7	c.b	c.b	PROPN
ftr-332	1611	8	.	.	PROPN
ftr-332	1611	9	594	594	NUM
ftr-332	1611	10	(	(	PUNCT
ftr-332	1611	11	4/1/10	4/1/10	NUM
ftr-332	1611	12	)	)	PUNCT
ftr-332	1611	13	.	.	PUNCT
ftr-332	1612	1	this	this	DET
ftr-332	1612	2	notice	notice	NOUN
ftr-332	1612	3	provides	provide	VERB
ftr-332	1612	4	that	that	SCONJ
ftr-332	1612	5	pending	pende	VERB
ftr-332	1612	6	further	further	ADJ
ftr-332	1612	7	guidance	guidance	NOUN
ftr-332	1612	8	,	,	PUNCT
ftr-332	1612	9	taxpayers	taxpayer	NOUN
ftr-332	1612	10	are	be	AUX
ftr-332	1612	11	not	not	PART
ftr-332	1612	12	required	require	VERB
ftr-332	1612	13	to	to	PART
ftr-332	1612	14	determine	determine	VERB
ftr-332	1612	15	the	the	DET
ftr-332	1612	16	portion	portion	NOUN
ftr-332	1612	17	of	of	ADP
ftr-332	1612	18	a	a	DET
ftr-332	1612	19	―bundled	―bundle	VERB
ftr-332	1612	20	fiduciary	fiduciary	ADJ
ftr-332	1612	21	fee‖	fee‖	NOUN
ftr-332	1612	22	that	that	PRON
ftr-332	1612	23	is	be	AUX
ftr-332	1612	24	subject	subject	ADJ
ftr-332	1612	25	to	to	ADP
ftr-332	1612	26	the	the	DET
ftr-332	1612	27	§	§	PROPN
ftr-332	1612	28	67	67	NUM
ftr-332	1612	29	two	two	NUM
ftr-332	1612	30	-	-	PUNCT
ftr-332	1612	31	percent	percent	NOUN
ftr-332	1612	32	of	of	ADP
ftr-332	1612	33	agi	agi	NOUN
ftr-332	1612	34	floor	floor	NOUN
ftr-332	1612	35	on	on	ADP
ftr-332	1612	36	miscellaneous	miscellaneous	ADJ
ftr-332	1612	37	itemized	itemize	VERB
ftr-332	1612	38	deductions	deduction	NOUN
ftr-332	1612	39	for	for	ADP
ftr-332	1612	40	any	any	DET
ftr-332	1612	41	taxable	taxable	ADJ
ftr-332	1612	42	year	year	NOUN
ftr-332	1612	43	beginning	begin	VERB
ftr-332	1612	44	before	before	ADP
ftr-332	1612	45	1/1/10	1/1/10	NUM
ftr-332	1612	46	.	.	PUNCT
ftr-332	1613	1	taxpayers	taxpayer	NOUN
ftr-332	1613	2	may	may	AUX
ftr-332	1613	3	deduct	deduct	VERB
ftr-332	1613	4	the	the	DET
ftr-332	1613	5	full	full	ADJ
ftr-332	1613	6	amount	amount	NOUN
ftr-332	1613	7	of	of	ADP
ftr-332	1613	8	the	the	DET
ftr-332	1613	9	bundled	bundle	VERB
ftr-332	1613	10	fiduciary	fiduciary	ADJ
ftr-332	1613	11	fee	fee	NOUN
ftr-332	1613	12	;	;	PUNCT
ftr-332	1613	13	payments	payment	NOUN
ftr-332	1613	14	by	by	ADP
ftr-332	1613	15	the	the	DET
ftr-332	1613	16	fiduciary	fiduciary	ADJ
ftr-332	1613	17	to	to	ADP
ftr-332	1613	18	third	third	ADJ
ftr-332	1613	19	parties	party	NOUN
ftr-332	1613	20	for	for	ADP
ftr-332	1613	21	expenses	expense	NOUN
ftr-332	1613	22	subject	subject	ADJ
ftr-332	1613	23	to	to	ADP
ftr-332	1613	24	the	the	DET
ftr-332	1613	25	twopercent	twopercent	NOUN
ftr-332	1613	26	floor	floor	NOUN
ftr-332	1613	27	must	must	AUX
ftr-332	1613	28	be	be	AUX
ftr-332	1613	29	treated	treat	VERB
ftr-332	1613	30	separately	separately	ADV
ftr-332	1613	31	.	.	PUNCT
ftr-332	1614	1	it	it	PRON
ftr-332	1614	2	modifies	modify	VERB
ftr-332	1614	3	and	and	CCONJ
ftr-332	1614	4	supersedes	supersede	VERB
ftr-332	1614	5	notice	notice	NOUN
ftr-332	1614	6	2008	2008	NUM
ftr-332	1614	7	-	-	SYM
ftr-332	1614	8	116	116	NUM
ftr-332	1614	9	,	,	PUNCT
ftr-332	1614	10	2008	2008	NUM
ftr-332	1614	11	-	-	SYM
ftr-332	1614	12	1	1	NUM
ftr-332	1614	13	c.b	c.b	PROPN
ftr-332	1614	14	.	.	PROPN
ftr-332	1614	15	593	593	NUM
ftr-332	1614	16	,	,	PUNCT
ftr-332	1614	17	which	which	PRON
ftr-332	1614	18	provided	provide	VERB
ftr-332	1614	19	similar	similar	ADJ
ftr-332	1614	20	relief	relief	NOUN
ftr-332	1614	21	for	for	ADP
ftr-332	1614	22	years	year	NOUN
ftr-332	1614	23	beginning	begin	VERB
ftr-332	1614	24	before	before	ADP
ftr-332	1614	25	1/1/09	1/1/09	NUM
ftr-332	1614	26	.	.	PUNCT
ftr-332	1615	1	a.	a.	NOUN
ftr-332	1616	1	and	and	CCONJ
ftr-332	1616	2	we	we	PRON
ftr-332	1616	3	do	do	AUX
ftr-332	1616	4	n’t	not	PART
ftr-332	1616	5	have	have	VERB
ftr-332	1616	6	to	to	PART
ftr-332	1616	7	until	until	SCONJ
ftr-332	1616	8	final	final	ADJ
ftr-332	1616	9	regulations	regulation	NOUN
ftr-332	1616	10	are	be	AUX
ftr-332	1616	11	published	publish	VERB
ftr-332	1616	12	.	.	PUNCT
ftr-332	1617	1	notice	notice	VERB
ftr-332	1617	2	2011	2011	NUM
ftr-332	1617	3	-	-	SYM
ftr-332	1617	4	37	37	NUM
ftr-332	1617	5	,	,	PUNCT
ftr-332	1617	6	2011	2011	NUM
ftr-332	1617	7	-	-	SYM
ftr-332	1617	8	20	20	NUM
ftr-332	1617	9	i.r.b	i.r.b	NOUN
ftr-332	1617	10	.	.	PUNCT
ftr-332	1618	1	785	785	NUM
ftr-332	1618	2	(	(	PUNCT
ftr-332	1618	3	4/13/11	4/13/11	PROPN
ftr-332	1618	4	)	)	PUNCT
ftr-332	1618	5	.	.	PUNCT
ftr-332	1619	1	this	this	DET
ftr-332	1619	2	notice	notice	NOUN
ftr-332	1619	3	extends	extend	VERB
ftr-332	1619	4	the	the	DET
ftr-332	1619	5	interim	interim	ADJ
ftr-332	1619	6	guidance	guidance	NOUN
ftr-332	1619	7	provided	provide	VERB
ftr-332	1619	8	in	in	ADP
ftr-332	1619	9	notice	notice	NOUN
ftr-332	1619	10	2010	2010	NUM
ftr-332	1619	11	-	-	SYM
ftr-332	1619	12	32	32	NUM
ftr-332	1619	13	,	,	PUNCT
ftr-332	1619	14	2010	2010	NUM
ftr-332	1619	15	-	-	SYM
ftr-332	1619	16	1	1	NUM
ftr-332	1619	17	c.b	c.b	PROPN
ftr-332	1619	18	.	.	PROPN
ftr-332	1619	19	594	594	NUM
ftr-332	1619	20	(	(	PUNCT
ftr-332	1619	21	4/1/10	4/1/10	NUM
ftr-332	1619	22	)	)	PUNCT
ftr-332	1619	23	,	,	PUNCT
ftr-332	1619	24	to	to	ADP
ftr-332	1619	25	taxable	taxable	ADJ
ftr-332	1619	26	years	year	NOUN
ftr-332	1619	27	that	that	PRON
ftr-332	1619	28	begin	begin	VERB
ftr-332	1619	29	before	before	ADP
ftr-332	1619	30	the	the	DET
ftr-332	1619	31	date	date	NOUN
ftr-332	1619	32	final	final	ADJ
ftr-332	1619	33	regulations	regulation	NOUN
ftr-332	1619	34	under	under	ADP
ftr-332	1619	35	temp	temp	NOUN
ftr-332	1619	36	.	.	PUNCT
ftr-332	1620	1	reg	reg	NOUN
ftr-332	1620	2	.	.	PUNCT
ftr-332	1621	1	§	§	PROPN
ftr-332	1621	2	1.67	1.67	NUM
ftr-332	1621	3	-	-	SYM
ftr-332	1621	4	4	4	NUM
ftr-332	1621	5	are	be	AUX
ftr-332	1621	6	published	publish	VERB
ftr-332	1621	7	.	.	PUNCT
ftr-332	1622	1	b.	b.	PROPN
ftr-332	1622	2	proposed	propose	VERB
ftr-332	1622	3	regulations	regulation	NOUN
ftr-332	1622	4	are	be	AUX
ftr-332	1622	5	published	publish	VERB
ftr-332	1622	6	.	.	PUNCT
ftr-332	1623	1	reg128224	reg128224	NOUN
ftr-332	1623	2	-	-	PUNCT
ftr-332	1623	3	06	06	NUM
ftr-332	1623	4	,	,	PUNCT
ftr-332	1623	5	section	section	NOUN
ftr-332	1623	6	67	67	NUM
ftr-332	1623	7	limitations	limitation	NOUN
ftr-332	1623	8	on	on	ADP
ftr-332	1623	9	estates	estate	NOUN
ftr-332	1623	10	or	or	CCONJ
ftr-332	1623	11	trusts	trust	NOUN
ftr-332	1623	12	,	,	PUNCT
ftr-332	1624	1	76	76	NUM
ftr-332	1624	2	f.r	f.r	NOUN
ftr-332	1624	3	.	.	NOUN
ftr-332	1624	4	55322	55322	NUM
ftr-332	1624	5	(	(	PUNCT
ftr-332	1624	6	9/7/11	9/7/11	NUM
ftr-332	1624	7	)	)	PUNCT
ftr-332	1624	8	.	.	PUNCT
ftr-332	1625	1	these	these	DET
ftr-332	1625	2	proposed	propose	VERB
ftr-332	1625	3	regulations	regulation	NOUN
ftr-332	1625	4	would	would	AUX
ftr-332	1625	5	add	add	VERB
ftr-332	1625	6	reg	reg	NOUN
ftr-332	1625	7	.	.	PUNCT
ftr-332	1626	1	§	§	PROPN
ftr-332	1626	2	1.67	1.67	NUM
ftr-332	1626	3	-	-	SYM
ftr-332	1626	4	4	4	NUM
ftr-332	1626	5	,	,	PUNCT
ftr-332	1626	6	to	to	PART
ftr-332	1626	7	define	define	VERB
ftr-332	1626	8	whether	whether	SCONJ
ftr-332	1626	9	some	some	DET
ftr-332	1626	10	costs	cost	NOUN
ftr-332	1626	11	incurred	incur	VERB
ftr-332	1626	12	by	by	ADP
ftr-332	1626	13	an	an	DET
ftr-332	1626	14	estate	estate	NOUN
ftr-332	1626	15	or	or	CCONJ
ftr-332	1626	16	non	non	ADJ
ftr-332	1626	17	-	-	ADJ
ftr-332	1626	18	grantor	grantor	ADJ
ftr-332	1626	19	trust	trust	NOUN
ftr-332	1626	20	would	would	AUX
ftr-332	1626	21	have	have	AUX
ftr-332	1626	22	been	be	AUX
ftr-332	1626	23	―commonly	―commonly	ADV
ftr-332	1626	24	or	or	CCONJ
ftr-332	1626	25	customarily	customarily	ADV
ftr-332	1626	26	…	…	PUNCT
ftr-332	1626	27	incurred	incur	VERB
ftr-332	1626	28	by	by	ADP
ftr-332	1626	29	a	a	DET
ftr-332	1626	30	hypothetical	hypothetical	ADJ
ftr-332	1626	31	individual	individual	NOUN
ftr-332	1626	32	owning	own	VERB
ftr-332	1626	33	the	the	DET
ftr-332	1626	34	same	same	ADJ
ftr-332	1626	35	property	property	NOUN
ftr-332	1626	36	…	…	PUNCT
ftr-332	1626	37	.‖	.‖	NOUN
ftr-332	1626	38	fees	fee	NOUN
ftr-332	1626	39	for	for	ADP
ftr-332	1626	40	investment	investment	NOUN
ftr-332	1626	41	advice	advice	NOUN
ftr-332	1626	42	would	would	AUX
ftr-332	1626	43	be	be	AUX
ftr-332	1626	44	covered	cover	VERB
ftr-332	1626	45	by	by	ADP
ftr-332	1626	46	the	the	DET
ftr-332	1626	47	2	2	NUM
ftr-332	1626	48	-	-	PUNCT
ftr-332	1626	49	percent	percent	NOUN
ftr-332	1626	50	floor	floor	NOUN
ftr-332	1626	51	but	but	CCONJ
ftr-332	1626	52	incremental	incremental	ADJ
ftr-332	1626	53	costs	cost	NOUN
ftr-332	1626	54	of	of	ADP
ftr-332	1626	55	investment	investment	NOUN
ftr-332	1626	56	advice	advice	NOUN
ftr-332	1626	57	incurred	incur	VERB
ftr-332	1626	58	because	because	SCONJ
ftr-332	1626	59	the	the	DET
ftr-332	1626	60	advice	advice	NOUN
ftr-332	1626	61	is	be	AUX
ftr-332	1626	62	rendered	render	VERB
ftr-332	1626	63	to	to	ADP
ftr-332	1626	64	a	a	DET
ftr-332	1626	65	trust	trust	NOUN
ftr-332	1626	66	or	or	CCONJ
ftr-332	1626	67	estate	estate	NOUN
ftr-332	1626	68	are	be	AUX
ftr-332	1626	69	not	not	PART
ftr-332	1626	70	subject	subject	ADJ
ftr-332	1626	71	to	to	ADP
ftr-332	1626	72	the	the	DET
ftr-332	1626	73	floor	floor	NOUN
ftr-332	1626	74	.	.	PUNCT
ftr-332	1627	1	bundled	bundle	VERB
ftr-332	1627	2	fees	fee	NOUN
ftr-332	1627	3	may	may	AUX
ftr-332	1627	4	be	be	AUX
ftr-332	1627	5	allocated	allocate	VERB
ftr-332	1627	6	by	by	ADP
ftr-332	1627	7	―[a]ny	―[a]ny	X
ftr-332	1627	8	reasonable	reasonable	ADJ
ftr-332	1627	9	method	method	NOUN
ftr-332	1627	10	…	…	PUNCT
ftr-332	1627	11	.‖	.‖	PROPN
ftr-332	1627	12	2	2	NUM
ftr-332	1627	13	.	.	PUNCT
ftr-332	1628	1	the	the	DET
ftr-332	1628	2	taxpayer	taxpayer	NOUN
ftr-332	1628	3	fought	fight	VERB
ftr-332	1628	4	an	an	DET
ftr-332	1628	5	almost	almost	ADV
ftr-332	1628	6	spot	spot	NOUN
ftr-332	1628	7	-	-	PUNCT
ftr-332	1628	8	on	on	ADP
ftr-332	1628	9	example	example	NOUN
ftr-332	1628	10	in	in	ADP
ftr-332	1628	11	the	the	DET
ftr-332	1628	12	regulations	regulation	NOUN
ftr-332	1628	13	and	and	CCONJ
ftr-332	1628	14	,	,	PUNCT
ftr-332	1628	15	unsurprisingly	unsurprisingly	ADV
ftr-332	1628	16	,	,	PUNCT
ftr-332	1628	17	lost	lose	VERB
ftr-332	1628	18	on	on	ADP
ftr-332	1628	19	summary	summary	NOUN
ftr-332	1628	20	judgment	judgment	NOUN
ftr-332	1628	21	.	.	PUNCT
ftr-332	1629	1	ellington	ellington	PROPN
ftr-332	1629	2	v.	v.	PROPN
ftr-332	1629	3	commissioner	commissioner	PROPN
ftr-332	1629	4	,	,	PUNCT
ftr-332	1629	5	t.c	t.c	PROPN
ftr-332	1629	6	.	.	PROPN
ftr-332	1629	7	memo	memo	NOUN
ftr-332	1629	8	.	.	PUNCT
ftr-332	1630	1	2011	2011	NUM
ftr-332	1630	2	-	-	SYM
ftr-332	1630	3	193	193	NUM
ftr-332	1630	4	(	(	PUNCT
ftr-332	1630	5	8/11/11	8/11/11	NUM
ftr-332	1630	6	)	)	PUNCT
ftr-332	1630	7	.	.	PUNCT
ftr-332	1631	1	the	the	DET
ftr-332	1631	2	taxpayers	taxpayer	NOUN
ftr-332	1631	3	borrowed	borrow	VERB
ftr-332	1631	4	over	over	ADP
ftr-332	1631	5	$	$	SYM
ftr-332	1631	6	1.5	1.5	NUM
ftr-332	1631	7	million	million	NUM
ftr-332	1631	8	from	from	ADP
ftr-332	1631	9	merrill	merrill	PROPN
ftr-332	1631	10	lynch	lynch	PROPN
ftr-332	1631	11	to	to	PART
ftr-332	1631	12	purchase	purchase	VERB
ftr-332	1631	13	a	a	DET
ftr-332	1631	14	residence	residence	NOUN
ftr-332	1631	15	.	.	PUNCT
ftr-332	1632	1	the	the	DET
ftr-332	1632	2	loan	loan	NOUN
ftr-332	1632	3	was	be	AUX
ftr-332	1632	4	secured	secure	VERB
ftr-332	1632	5	by	by	ADP
ftr-332	1632	6	the	the	DET
ftr-332	1632	7	residence	residence	NOUN
ftr-332	1632	8	and	and	CCONJ
ftr-332	1632	9	nearly	nearly	ADV
ftr-332	1632	10	9,000	9,000	NUM
ftr-332	1632	11	shares	share	NOUN
ftr-332	1632	12	of	of	ADP
ftr-332	1632	13	intel	intel	PROPN
ftr-332	1632	14	stock	stock	NOUN
ftr-332	1632	15	worth	worth	ADJ
ftr-332	1632	16	approximately	approximately	ADV
ftr-332	1632	17	$	$	SYM
ftr-332	1632	18	650,000	650,000	NUM
ftr-332	1632	19	.	.	PUNCT
ftr-332	1633	1	the	the	DET
ftr-332	1633	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1633	3	subsequently	subsequently	ADV
ftr-332	1633	4	refinanced	refinance	VERB
ftr-332	1633	5	the	the	DET
ftr-332	1633	6	merrill	merrill	PROPN
ftr-332	1633	7	lynch	lynch	PROPN
ftr-332	1633	8	loan	loan	PROPN
ftr-332	1633	9	with	with	ADP
ftr-332	1633	10	another	another	DET
ftr-332	1633	11	lender	lender	NOUN
ftr-332	1633	12	,	,	PUNCT
ftr-332	1633	13	and	and	CCONJ
ftr-332	1633	14	the	the	DET
ftr-332	1633	15	refinanced	refinance	VERB
ftr-332	1633	16	loan	loan	NOUN
ftr-332	1633	17	was	be	AUX
ftr-332	1633	18	secured	secure	VERB
ftr-332	1633	19	only	only	ADV
ftr-332	1633	20	by	by	ADP
ftr-332	1633	21	the	the	DET
ftr-332	1633	22	residence	residence	NOUN
ftr-332	1633	23	.	.	PUNCT
ftr-332	1634	1	the	the	DET
ftr-332	1634	2	taxpayers	taxpayer	NOUN
ftr-332	1634	3	deducted	deduct	VERB
ftr-332	1634	4	a	a	DET
ftr-332	1634	5	portion	portion	NOUN
ftr-332	1634	6	of	of	ADP
ftr-332	1634	7	the	the	DET
ftr-332	1634	8	interest	interest	NOUN
ftr-332	1634	9	on	on	ADP
ftr-332	1634	10	the	the	DET
ftr-332	1634	11	merrill	merrill	PROPN
ftr-332	1634	12	lynch	lynch	PROPN
ftr-332	1634	13	loan	loan	PROPN
ftr-332	1634	14	as	as	ADP
ftr-332	1634	15	investment	investment	NOUN
ftr-332	1634	16	interest	interest	NOUN
ftr-332	1634	17	(	(	PUNCT
ftr-332	1634	18	because	because	SCONJ
ftr-332	1634	19	of	of	ADP
ftr-332	1634	20	the	the	DET
ftr-332	1634	21	statutory	statutory	ADJ
ftr-332	1634	22	ceiling	ceiling	NOUN
ftr-332	1634	23	on	on	ADP
ftr-332	1634	24	the	the	DET
ftr-332	1634	25	amount	amount	NOUN
ftr-332	1634	26	of	of	ADP
ftr-332	1634	27	the	the	DET
ftr-332	1634	28	home	home	NOUN
ftr-332	1634	29	mortgage	mortgage	NOUN
ftr-332	1634	30	for	for	ADP
ftr-332	1634	31	which	which	PRON
ftr-332	1634	32	interest	interest	NOUN
ftr-332	1634	33	is	be	AUX
ftr-332	1634	34	deductible	deductible	ADJ
ftr-332	1634	35	)	)	PUNCT
ftr-332	1634	36	.	.	PUNCT
ftr-332	1635	1	the	the	DET
ftr-332	1635	2	taxpayers	taxpayer	NOUN
ftr-332	1635	3	argued	argue	VERB
ftr-332	1635	4	that	that	SCONJ
ftr-332	1635	5	a	a	DET
ftr-332	1635	6	portion	portion	NOUN
ftr-332	1635	7	of	of	ADP
ftr-332	1635	8	the	the	DET
ftr-332	1635	9	interest	interest	NOUN
ftr-332	1635	10	accrued	accrue	VERB
ftr-332	1635	11	on	on	ADP
ftr-332	1635	12	the	the	DET
ftr-332	1635	13	merrill	merrill	PROPN
ftr-332	1635	14	lynch	lynch	PROPN
ftr-332	1635	15	loan	loan	PROPN
ftr-332	1635	16	was	be	AUX
ftr-332	1635	17	allocable	allocable	ADJ
ftr-332	1635	18	to	to	ADP
ftr-332	1635	19	the	the	DET
ftr-332	1635	20	intel	intel	PROPN
ftr-332	1635	21	stock	stock	NOUN
ftr-332	1635	22	because	because	SCONJ
ftr-332	1635	23	the	the	DET
ftr-332	1635	24	loan	loan	NOUN
ftr-332	1635	25	was	be	AUX
ftr-332	1635	26	partly	partly	ADV
ftr-332	1635	27	secured	secure	VERB
ftr-332	1635	28	by	by	ADP
ftr-332	1635	29	the	the	DET
ftr-332	1635	30	intel	intel	PROPN
ftr-332	1635	31	stock	stock	NOUN
ftr-332	1635	32	.	.	PUNCT
ftr-332	1636	1	the	the	DET
ftr-332	1636	2	tax	tax	NOUN
ftr-332	1636	3	court	court	NOUN
ftr-332	1636	4	(	(	PUNCT
ftr-332	1636	5	judge	judge	NOUN
ftr-332	1636	6	kroupa	kroupa	NOUN
ftr-332	1636	7	)	)	PUNCT
ftr-332	1636	8	rejected	reject	VERB
ftr-332	1636	9	the	the	DET
ftr-332	1636	10	argument	argument	NOUN
ftr-332	1636	11	,	,	PUNCT
ftr-332	1636	12	applying	apply	VERB
ftr-332	1636	13	the	the	DET
ftr-332	1636	14	tracing	trace	VERB
ftr-332	1636	15	rules	rule	NOUN
ftr-332	1636	16	in	in	ADP
ftr-332	1636	17	temp	temp	NOUN
ftr-332	1636	18	.	.	PUNCT
ftr-332	1637	1	reg	reg	NOUN
ftr-332	1637	2	.	.	PUNCT
ftr-332	1638	1	§	§	NOUN
ftr-332	1638	2	1.163	1.163	NUM
ftr-332	1638	3	-	-	PUNCT
ftr-332	1638	4	8t(c)(1	8t(c)(1	NUM
ftr-332	1638	5	)	)	PUNCT
ftr-332	1638	6	to	to	PART
ftr-332	1638	7	conclude	conclude	VERB
ftr-332	1638	8	that	that	SCONJ
ftr-332	1638	9	the	the	DET
ftr-332	1638	10	entire	entire	ADJ
ftr-332	1638	11	loan	loan	NOUN
ftr-332	1638	12	was	be	AUX
ftr-332	1638	13	attributable	attributable	ADJ
ftr-332	1638	14	to	to	ADP
ftr-332	1638	15	the	the	DET
ftr-332	1638	16	purchase	purchase	NOUN
ftr-332	1638	17	of	of	ADP
ftr-332	1638	18	the	the	DET
ftr-332	1638	19	residence	residence	NOUN
ftr-332	1638	20	.	.	PUNCT
ftr-332	1639	1	under	under	ADP
ftr-332	1639	2	the	the	DET
ftr-332	1639	3	2012	2012	NUM
ftr-332	1639	4	]	]	PUNCT
ftr-332	1639	5	recent	recent	ADJ
ftr-332	1639	6	developments	development	NOUN
ftr-332	1639	7	in	in	ADP
ftr-332	1639	8	federal	federal	ADJ
ftr-332	1639	9	income	income	NOUN
ftr-332	1639	10	taxation	taxation	NOUN
ftr-332	1639	11	255	255	NUM
ftr-332	1639	12	regulations	regulation	NOUN
ftr-332	1639	13	,	,	PUNCT
ftr-332	1639	14	debt	debt	NOUN
ftr-332	1639	15	and	and	CCONJ
ftr-332	1639	16	interest	interest	NOUN
ftr-332	1639	17	are	be	AUX
ftr-332	1639	18	allocated	allocate	VERB
ftr-332	1639	19	to	to	ADP
ftr-332	1639	20	expenditures	expenditure	NOUN
ftr-332	1639	21	according	accord	VERB
ftr-332	1639	22	to	to	ADP
ftr-332	1639	23	the	the	DET
ftr-332	1639	24	use	use	NOUN
ftr-332	1639	25	of	of	ADP
ftr-332	1639	26	the	the	DET
ftr-332	1639	27	debt	debt	NOUN
ftr-332	1639	28	proceeds	proceed	NOUN
ftr-332	1639	29	,	,	PUNCT
ftr-332	1639	30	and	and	CCONJ
ftr-332	1639	31	merrill	merrill	PROPN
ftr-332	1639	32	lynch	lynch	PROPN
ftr-332	1639	33	had	have	AUX
ftr-332	1639	34	disbursed	disburse	VERB
ftr-332	1639	35	all	all	PRON
ftr-332	1639	36	of	of	ADP
ftr-332	1639	37	the	the	DET
ftr-332	1639	38	loan	loan	NOUN
ftr-332	1639	39	proceeds	proceed	VERB
ftr-332	1639	40	directly	directly	ADV
ftr-332	1639	41	to	to	ADP
ftr-332	1639	42	the	the	DET
ftr-332	1639	43	sellers	seller	NOUN
ftr-332	1639	44	from	from	ADP
ftr-332	1639	45	whom	whom	PRON
ftr-332	1639	46	the	the	DET
ftr-332	1639	47	taxpayers	taxpayer	NOUN
ftr-332	1639	48	had	have	AUX
ftr-332	1639	49	purchased	purchase	VERB
ftr-332	1639	50	the	the	DET
ftr-332	1639	51	residence	residence	NOUN
ftr-332	1639	52	.	.	PUNCT
ftr-332	1640	1	judge	judge	PROPN
ftr-332	1640	2	kroupa	kroupa	PROPN
ftr-332	1640	3	cited	cite	VERB
ftr-332	1640	4	reg	reg	NOUN
ftr-332	1640	5	.	.	PUNCT
ftr-332	1641	1	§	§	PROPN
ftr-332	1641	2	1.163	1.163	NUM
ftr-332	1641	3	-	-	PUNCT
ftr-332	1641	4	8t(c)(1	8t(c)(1	NUM
ftr-332	1641	5	)	)	PUNCT
ftr-332	1641	6	,	,	PUNCT
ftr-332	1641	7	example	example	NOUN
ftr-332	1641	8	,	,	PUNCT
ftr-332	1641	9	which	which	PRON
ftr-332	1641	10	provides	provide	VERB
ftr-332	1641	11	that	that	SCONJ
ftr-332	1641	12	a	a	DET
ftr-332	1641	13	taxpayer	taxpayer	NOUN
ftr-332	1641	14	who	who	PRON
ftr-332	1641	15	finances	finance	VERB
ftr-332	1641	16	the	the	DET
ftr-332	1641	17	purchase	purchase	NOUN
ftr-332	1641	18	of	of	ADP
ftr-332	1641	19	a	a	DET
ftr-332	1641	20	personal	personal	ADJ
ftr-332	1641	21	-	-	PUNCT
ftr-332	1641	22	use	use	NOUN
ftr-332	1641	23	automobile	automobile	NOUN
ftr-332	1641	24	with	with	ADP
ftr-332	1641	25	a	a	DET
ftr-332	1641	26	loan	loan	NOUN
ftr-332	1641	27	secured	secure	VERB
ftr-332	1641	28	by	by	ADP
ftr-332	1641	29	corporate	corporate	ADJ
ftr-332	1641	30	stock	stock	NOUN
ftr-332	1641	31	held	hold	VERB
ftr-332	1641	32	for	for	ADP
ftr-332	1641	33	investment	investment	NOUN
ftr-332	1641	34	incurs	incur	VERB
ftr-332	1641	35	personal	personal	ADJ
ftr-332	1641	36	interest	interest	NOUN
ftr-332	1641	37	expense	expense	NOUN
ftr-332	1641	38	,	,	PUNCT
ftr-332	1641	39	not	not	PART
ftr-332	1641	40	investment	investment	NOUN
ftr-332	1641	41	interest	interest	NOUN
ftr-332	1641	42	expense	expense	NOUN
ftr-332	1641	43	.	.	PUNCT
ftr-332	1642	1	d.	d.	PROPN
ftr-332	1642	2	section	section	PROPN
ftr-332	1642	3	121	121	NUM
ftr-332	1642	4	there	there	PRON
ftr-332	1642	5	were	be	VERB
ftr-332	1642	6	no	no	DET
ftr-332	1642	7	significant	significant	ADJ
ftr-332	1642	8	developments	development	NOUN
ftr-332	1642	9	regarding	regard	VERB
ftr-332	1642	10	this	this	DET
ftr-332	1642	11	topic	topic	NOUN
ftr-332	1642	12	during	during	ADP
ftr-332	1642	13	2011	2011	NUM
ftr-332	1642	14	.	.	PUNCT
ftr-332	1643	1	e.	e.	PROPN
ftr-332	1643	2	section	section	PROPN
ftr-332	1643	3	1031	1031	PROPN
ftr-332	1643	4	there	there	PRON
ftr-332	1643	5	were	be	VERB
ftr-332	1643	6	no	no	DET
ftr-332	1643	7	significant	significant	ADJ
ftr-332	1643	8	developments	development	NOUN
ftr-332	1643	9	regarding	regard	VERB
ftr-332	1643	10	this	this	DET
ftr-332	1643	11	topic	topic	NOUN
ftr-332	1643	12	during	during	ADP
ftr-332	1643	13	2011	2011	NUM
ftr-332	1643	14	.	.	PUNCT
ftr-332	1644	1	f.	f.	PROPN
ftr-332	1644	2	section	section	PROPN
ftr-332	1644	3	1033	1033	NUM
ftr-332	1644	4	there	there	PRON
ftr-332	1644	5	were	be	VERB
ftr-332	1644	6	no	no	DET
ftr-332	1644	7	significant	significant	ADJ
ftr-332	1644	8	developments	development	NOUN
ftr-332	1644	9	regarding	regard	VERB
ftr-332	1644	10	this	this	DET
ftr-332	1644	11	topic	topic	NOUN
ftr-332	1644	12	during	during	ADP
ftr-332	1644	13	2011	2011	NUM
ftr-332	1644	14	.	.	PUNCT
ftr-332	1645	1	g.	g.	PROPN
ftr-332	1645	2	section	section	PROPN
ftr-332	1645	3	1035	1035	NUM
ftr-332	1645	4	1	1	NUM
ftr-332	1645	5	.	.	PUNCT
ftr-332	1645	6	instructions	instruction	NOUN
ftr-332	1645	7	for	for	ADP
ftr-332	1645	8	qualifying	qualify	VERB
ftr-332	1645	9	for	for	ADP
ftr-332	1645	10	a	a	DET
ftr-332	1645	11	tax	tax	NOUN
ftr-332	1645	12	-	-	PUNCT
ftr-332	1645	13	free	free	ADJ
ftr-332	1645	14	annuity	annuity	NOUN
ftr-332	1645	15	swap	swap	NOUN
ftr-332	1645	16	.	.	PUNCT
ftr-332	1646	1	rev	rev	PROPN
ftr-332	1646	2	.	.	PROPN
ftr-332	1646	3	proc	proc	PROPN
ftr-332	1646	4	.	.	PUNCT
ftr-332	1647	1	2011	2011	NUM
ftr-332	1647	2	-	-	SYM
ftr-332	1647	3	38	38	NUM
ftr-332	1647	4	,	,	PUNCT
ftr-332	1647	5	2011	2011	NUM
ftr-332	1647	6	-	-	SYM
ftr-332	1647	7	30	30	NUM
ftr-332	1647	8	i.r.b	i.r.b	NOUN
ftr-332	1647	9	.	.	PUNCT
ftr-332	1648	1	66	66	NUM
ftr-332	1648	2	(	(	PUNCT
ftr-332	1648	3	6/28/11	6/28/11	NUM
ftr-332	1648	4	)	)	PUNCT
ftr-332	1648	5	.	.	PUNCT
ftr-332	1649	1	the	the	DET
ftr-332	1649	2	direct	direct	ADJ
ftr-332	1649	3	transfer	transfer	NOUN
ftr-332	1649	4	of	of	ADP
ftr-332	1649	5	a	a	DET
ftr-332	1649	6	portion	portion	NOUN
ftr-332	1649	7	of	of	ADP
ftr-332	1649	8	the	the	DET
ftr-332	1649	9	cash	cash	NOUN
ftr-332	1649	10	surrender	surrender	NOUN
ftr-332	1649	11	value	value	NOUN
ftr-332	1649	12	of	of	ADP
ftr-332	1649	13	an	an	DET
ftr-332	1649	14	existing	exist	VERB
ftr-332	1649	15	annuity	annuity	NOUN
ftr-332	1649	16	contract	contract	NOUN
ftr-332	1649	17	for	for	ADP
ftr-332	1649	18	a	a	DET
ftr-332	1649	19	second	second	ADJ
ftr-332	1649	20	annuity	annuity	NOUN
ftr-332	1649	21	contract	contract	NOUN
ftr-332	1649	22	(	(	PUNCT
ftr-332	1649	23	regardless	regardless	ADV
ftr-332	1649	24	of	of	ADP
ftr-332	1649	25	whether	whether	SCONJ
ftr-332	1649	26	the	the	DET
ftr-332	1649	27	two	two	NUM
ftr-332	1649	28	annuity	annuity	NOUN
ftr-332	1649	29	contracts	contract	NOUN
ftr-332	1649	30	are	be	AUX
ftr-332	1649	31	issued	issue	VERB
ftr-332	1649	32	by	by	ADP
ftr-332	1649	33	the	the	DET
ftr-332	1649	34	same	same	ADJ
ftr-332	1649	35	or	or	CCONJ
ftr-332	1649	36	different	different	ADJ
ftr-332	1649	37	companies	company	NOUN
ftr-332	1649	38	)	)	PUNCT
ftr-332	1649	39	is	be	AUX
ftr-332	1649	40	a	a	DET
ftr-332	1649	41	tax	tax	NOUN
ftr-332	1649	42	-	-	PUNCT
ftr-332	1649	43	free	free	ADJ
ftr-332	1649	44	exchange	exchange	NOUN
ftr-332	1649	45	under	under	ADP
ftr-332	1649	46	§	§	PROPN
ftr-332	1649	47	1035	1035	NUM
ftr-332	1649	48	if	if	SCONJ
ftr-332	1649	49	no	no	DET
ftr-332	1649	50	amount	amount	NOUN
ftr-332	1649	51	,	,	PUNCT
ftr-332	1649	52	other	other	ADJ
ftr-332	1649	53	than	than	ADP
ftr-332	1649	54	an	an	DET
ftr-332	1649	55	amount	amount	NOUN
ftr-332	1649	56	received	receive	VERB
ftr-332	1649	57	as	as	ADP
ftr-332	1649	58	an	an	DET
ftr-332	1649	59	annuity	annuity	NOUN
ftr-332	1649	60	for	for	ADP
ftr-332	1649	61	a	a	DET
ftr-332	1649	62	period	period	NOUN
ftr-332	1649	63	of	of	ADP
ftr-332	1649	64	ten	ten	NUM
ftr-332	1649	65	or	or	CCONJ
ftr-332	1649	66	more	more	ADJ
ftr-332	1649	67	years	year	NOUN
ftr-332	1649	68	or	or	CCONJ
ftr-332	1649	69	during	during	ADP
ftr-332	1649	70	one	one	NUM
ftr-332	1649	71	or	or	CCONJ
ftr-332	1649	72	more	more	ADJ
ftr-332	1649	73	lives	life	NOUN
ftr-332	1649	74	,	,	PUNCT
ftr-332	1649	75	is	be	AUX
ftr-332	1649	76	withdrawn	withdraw	VERB
ftr-332	1649	77	from	from	ADP
ftr-332	1649	78	,	,	PUNCT
ftr-332	1649	79	or	or	CCONJ
ftr-332	1649	80	received	receive	VERB
ftr-332	1649	81	in	in	ADP
ftr-332	1649	82	surrender	surrender	NOUN
ftr-332	1649	83	of	of	ADP
ftr-332	1649	84	,	,	PUNCT
ftr-332	1649	85	either	either	PRON
ftr-332	1649	86	of	of	ADP
ftr-332	1649	87	the	the	DET
ftr-332	1649	88	contracts	contract	NOUN
ftr-332	1649	89	involved	involve	VERB
ftr-332	1649	90	in	in	ADP
ftr-332	1649	91	the	the	DET
ftr-332	1649	92	exchange	exchange	NOUN
ftr-332	1649	93	during	during	ADP
ftr-332	1649	94	the	the	DET
ftr-332	1649	95	180	180	NUM
ftr-332	1649	96	months	month	NOUN
ftr-332	1649	97	beginning	begin	VERB
ftr-332	1649	98	on	on	ADP
ftr-332	1649	99	the	the	DET
ftr-332	1649	100	date	date	NOUN
ftr-332	1649	101	on	on	ADP
ftr-332	1649	102	which	which	PRON
ftr-332	1649	103	amounts	amount	NOUN
ftr-332	1649	104	are	be	AUX
ftr-332	1649	105	treated	treat	VERB
ftr-332	1649	106	as	as	ADP
ftr-332	1649	107	received	receive	VERB
ftr-332	1649	108	as	as	ADP
ftr-332	1649	109	premiums	premium	NOUN
ftr-332	1649	110	or	or	CCONJ
ftr-332	1649	111	other	other	ADJ
ftr-332	1649	112	consideration	consideration	NOUN
ftr-332	1649	113	paid	pay	VERB
ftr-332	1649	114	for	for	ADP
ftr-332	1649	115	the	the	DET
ftr-332	1649	116	contract	contract	NOUN
ftr-332	1649	117	received	receive	VERB
ftr-332	1649	118	in	in	ADP
ftr-332	1649	119	the	the	DET
ftr-332	1649	120	exchange	exchange	NOUN
ftr-332	1649	121	(	(	PUNCT
ftr-332	1649	122	the	the	DET
ftr-332	1649	123	date	date	NOUN
ftr-332	1649	124	of	of	ADP
ftr-332	1649	125	the	the	DET
ftr-332	1649	126	transfer	transfer	NOUN
ftr-332	1649	127	)	)	PUNCT
ftr-332	1649	128	.	.	PUNCT
ftr-332	1650	1	a	a	DET
ftr-332	1650	2	transfer	transfer	NOUN
ftr-332	1650	3	that	that	PRON
ftr-332	1650	4	is	be	AUX
ftr-332	1650	5	not	not	PART
ftr-332	1650	6	treated	treat	VERB
ftr-332	1650	7	as	as	ADP
ftr-332	1650	8	a	a	DET
ftr-332	1650	9	taxfree	taxfree	NOUN
ftr-332	1650	10	exchange	exchange	NOUN
ftr-332	1650	11	under	under	ADP
ftr-332	1650	12	§	§	PROPN
ftr-332	1650	13	1035	1035	NUM
ftr-332	1650	14	will	will	AUX
ftr-332	1650	15	be	be	AUX
ftr-332	1650	16	examined	examine	VERB
ftr-332	1650	17	under	under	ADP
ftr-332	1650	18	general	general	ADJ
ftr-332	1650	19	tax	tax	NOUN
ftr-332	1650	20	principles	principle	NOUN
ftr-332	1650	21	to	to	PART
ftr-332	1650	22	determine	determine	VERB
ftr-332	1650	23	if	if	SCONJ
ftr-332	1650	24	it	it	PRON
ftr-332	1650	25	will	will	AUX
ftr-332	1650	26	be	be	AUX
ftr-332	1650	27	treated	treat	VERB
ftr-332	1650	28	as	as	ADP
ftr-332	1650	29	a	a	DET
ftr-332	1650	30	distribution	distribution	NOUN
ftr-332	1650	31	,	,	PUNCT
ftr-332	1650	32	taxable	taxable	ADJ
ftr-332	1650	33	under	under	ADP
ftr-332	1650	34	§	§	PROPN
ftr-332	1650	35	72(e	72(e	NUM
ftr-332	1650	36	)	)	PUNCT
ftr-332	1650	37	,	,	PUNCT
ftr-332	1650	38	followed	follow	VERB
ftr-332	1650	39	by	by	ADP
ftr-332	1650	40	a	a	DET
ftr-332	1650	41	payment	payment	NOUN
ftr-332	1650	42	for	for	ADP
ftr-332	1650	43	the	the	DET
ftr-332	1650	44	second	second	ADJ
ftr-332	1650	45	contract	contract	NOUN
ftr-332	1650	46	,	,	PUNCT
ftr-332	1650	47	or	or	CCONJ
ftr-332	1650	48	as	as	ADP
ftr-332	1650	49	boot	boot	NOUN
ftr-332	1650	50	in	in	ADP
ftr-332	1650	51	an	an	DET
ftr-332	1650	52	otherwise	otherwise	ADV
ftr-332	1650	53	tax	tax	NOUN
ftr-332	1650	54	-	-	PUNCT
ftr-332	1650	55	free	free	ADJ
ftr-332	1650	56	exchange	exchange	NOUN
ftr-332	1650	57	.	.	PUNCT
ftr-332	1651	1	this	this	DET
ftr-332	1651	2	revenue	revenue	NOUN
ftr-332	1651	3	procedure	procedure	NOUN
ftr-332	1651	4	is	be	AUX
ftr-332	1651	5	effective	effective	ADJ
ftr-332	1651	6	for	for	ADP
ftr-332	1651	7	transfers	transfer	NOUN
ftr-332	1651	8	completed	complete	VERB
ftr-332	1651	9	after	after	ADP
ftr-332	1651	10	10/23/11	10/23/11	PROPN
ftr-332	1651	11	.	.	PUNCT
ftr-332	1651	12	rev	rev	PROPN
ftr-332	1651	13	.	.	PROPN
ftr-332	1651	14	proc	proc	PROPN
ftr-332	1651	15	.	.	PUNCT
ftr-332	1652	1	2008	2008	NUM
ftr-332	1652	2	-	-	SYM
ftr-332	1652	3	24	24	NUM
ftr-332	1652	4	,	,	PUNCT
ftr-332	1652	5	2008	2008	NUM
ftr-332	1652	6	-	-	SYM
ftr-332	1652	7	1	1	NUM
ftr-332	1652	8	c.b	c.b	PROPN
ftr-332	1652	9	.	.	PROPN
ftr-332	1652	10	684	684	NUM
ftr-332	1652	11	,	,	PUNCT
ftr-332	1652	12	which	which	PRON
ftr-332	1652	13	is	be	AUX
ftr-332	1652	14	modified	modify	VERB
ftr-332	1652	15	and	and	CCONJ
ftr-332	1652	16	superseded	supersede	VERB
ftr-332	1652	17	,	,	PUNCT
ftr-332	1652	18	controls	control	VERB
ftr-332	1652	19	transfers	transfer	NOUN
ftr-332	1652	20	before	before	ADP
ftr-332	1652	21	10/24/11	10/24/11	PROPN
ftr-332	1652	22	.	.	PROPN
ftr-332	1652	23	256	256	NUM
ftr-332	1652	24	florida	florida	PROPN
ftr-332	1652	25	tax	tax	NOUN
ftr-332	1652	26	review	review	NOUN
ftr-332	1652	27	[	[	X
ftr-332	1652	28	vol	vol	NOUN
ftr-332	1652	29	.	.	PUNCT
ftr-332	1653	1	12:5	12:5	NUM
ftr-332	1653	2	h.	h.	PROPN
ftr-332	1653	3	miscellaneous	miscellaneous	NOUN
ftr-332	1653	4	there	there	PRON
ftr-332	1653	5	were	be	VERB
ftr-332	1653	6	no	no	DET
ftr-332	1653	7	significant	significant	ADJ
ftr-332	1653	8	developments	development	NOUN
ftr-332	1653	9	regarding	regard	VERB
ftr-332	1653	10	this	this	DET
ftr-332	1653	11	topic	topic	NOUN
ftr-332	1653	12	during	during	ADP
ftr-332	1653	13	2011	2011	NUM
ftr-332	1653	14	.	.	PUNCT
ftr-332	1654	1	iv	iv	X
ftr-332	1654	2	.	.	PUNCT
ftr-332	1654	3	compensation	compensation	NOUN
ftr-332	1654	4	issues	issue	NOUN
ftr-332	1654	5	a.	a.	NOUN
ftr-332	1654	6	fringe	fringe	NOUN
ftr-332	1654	7	benefits	benefit	NOUN
ftr-332	1654	8	1	1	NUM
ftr-332	1654	9	.	.	PUNCT
ftr-332	1655	1	did	do	AUX
ftr-332	1655	2	the	the	DET
ftr-332	1655	3	tax	tax	NOUN
ftr-332	1655	4	court	court	NOUN
ftr-332	1655	5	really	really	ADV
ftr-332	1655	6	mean	mean	VERB
ftr-332	1655	7	to	to	PART
ftr-332	1655	8	deny	deny	VERB
ftr-332	1655	9	a	a	DET
ftr-332	1655	10	deduction	deduction	NOUN
ftr-332	1655	11	for	for	ADP
ftr-332	1655	12	a	a	DET
ftr-332	1655	13	taxable	taxable	ADJ
ftr-332	1655	14	fringe	fringe	NOUN
ftr-332	1655	15	benefit	benefit	NOUN
ftr-332	1655	16	?	?	PUNCT
ftr-332	1656	1	dkd	dkd	ADJ
ftr-332	1656	2	enterprises	enterprise	NOUN
ftr-332	1656	3	,	,	PUNCT
ftr-332	1656	4	inc	inc	PROPN
ftr-332	1656	5	.	.	PROPN
ftr-332	1657	1	v.	v.	PROPN
ftr-332	1657	2	commissioner	commissioner	PROPN
ftr-332	1657	3	,	,	PUNCT
ftr-332	1657	4	t.c	t.c	PROPN
ftr-332	1657	5	.	.	PROPN
ftr-332	1657	6	memo	memo	NOUN
ftr-332	1657	7	.	.	PUNCT
ftr-332	1658	1	2011	2011	NUM
ftr-332	1658	2	-	-	SYM
ftr-332	1658	3	29	29	NUM
ftr-332	1658	4	(	(	PUNCT
ftr-332	1658	5	1/31/11	1/31/11	NUM
ftr-332	1658	6	)	)	PUNCT
ftr-332	1658	7	.	.	PUNCT
ftr-332	1659	1	the	the	DET
ftr-332	1659	2	tax	tax	NOUN
ftr-332	1659	3	court	court	NOUN
ftr-332	1659	4	(	(	PUNCT
ftr-332	1659	5	judge	judge	NOUN
ftr-332	1659	6	chiechi	chiechi	PROPN
ftr-332	1659	7	)	)	PUNCT
ftr-332	1659	8	upheld	uphold	VERB
ftr-332	1659	9	the	the	DET
ftr-332	1659	10	irs‘s	irs‘s	NOUN
ftr-332	1659	11	denial	denial	NOUN
ftr-332	1659	12	of	of	ADP
ftr-332	1659	13	the	the	DET
ftr-332	1659	14	corporation‘s	corporation‘s	PROPN
ftr-332	1659	15	deduction	deduction	NOUN
ftr-332	1659	16	of	of	ADP
ftr-332	1659	17	the	the	DET
ftr-332	1659	18	cost	cost	NOUN
ftr-332	1659	19	of	of	ADP
ftr-332	1659	20	medical	medical	ADJ
ftr-332	1659	21	insurance	insurance	NOUN
ftr-332	1659	22	premiums	premium	NOUN
ftr-332	1659	23	for	for	ADP
ftr-332	1659	24	a	a	DET
ftr-332	1659	25	policy	policy	NOUN
ftr-332	1659	26	covering	cover	VERB
ftr-332	1659	27	its	its	PRON
ftr-332	1659	28	employee	employee	NOUN
ftr-332	1659	29	/	/	SYM
ftr-332	1659	30	sole	sole	ADJ
ftr-332	1659	31	shareholder	shareholder	NOUN
ftr-332	1659	32	because	because	SCONJ
ftr-332	1659	33	the	the	DET
ftr-332	1659	34	corporation	corporation	NOUN
ftr-332	1659	35	―failed	―faile	VERB
ftr-332	1659	36	to	to	PART
ftr-332	1659	37	carry	carry	VERB
ftr-332	1659	38	its	its	PRON
ftr-332	1659	39	burden	burden	NOUN
ftr-332	1659	40	of	of	ADP
ftr-332	1659	41	establishing	establish	VERB
ftr-332	1659	42	that	that	SCONJ
ftr-332	1659	43	it	it	PRON
ftr-332	1659	44	had	have	VERB
ftr-332	1659	45	in	in	ADP
ftr-332	1659	46	effect	effect	NOUN
ftr-332	1659	47	during	during	ADP
ftr-332	1659	48	any	any	PRON
ftr-332	1659	49	of	of	ADP
ftr-332	1659	50	the	the	DET
ftr-332	1659	51	years	year	NOUN
ftr-332	1659	52	at	at	ADP
ftr-332	1659	53	issue	issue	NOUN
ftr-332	1659	54	a	a	DET
ftr-332	1659	55	sickness	sickness	NOUN
ftr-332	1659	56	,	,	PUNCT
ftr-332	1659	57	hospitalization	hospitalization	NOUN
ftr-332	1659	58	,	,	PUNCT
ftr-332	1659	59	medical	medical	ADJ
ftr-332	1659	60	expense	expense	NOUN
ftr-332	1659	61	,	,	PUNCT
ftr-332	1659	62	or	or	CCONJ
ftr-332	1659	63	similar	similar	ADJ
ftr-332	1659	64	benefit	benefit	NOUN
ftr-332	1659	65	plan	plan	NOUN
ftr-332	1659	66	for	for	ADP
ftr-332	1659	67	employees.‖	employees.‖	NOUN
ftr-332	1659	68	for	for	ADP
ftr-332	1659	69	that	that	DET
ftr-332	1659	70	same	same	ADJ
ftr-332	1659	71	reason	reason	NOUN
ftr-332	1659	72	,	,	PUNCT
ftr-332	1659	73	the	the	DET
ftr-332	1659	74	individual	individual	ADJ
ftr-332	1659	75	shareholder	shareholder	NOUN
ftr-332	1659	76	/employee	/employee	PRON
ftr-332	1659	77	was	be	AUX
ftr-332	1659	78	not	not	PART
ftr-332	1659	79	entitled	entitle	VERB
ftr-332	1659	80	to	to	PART
ftr-332	1659	81	exclude	exclude	VERB
ftr-332	1659	82	the	the	DET
ftr-332	1659	83	amount	amount	NOUN
ftr-332	1659	84	of	of	ADP
ftr-332	1659	85	the	the	DET
ftr-332	1659	86	premiums	premium	NOUN
ftr-332	1659	87	under	under	ADP
ftr-332	1659	88	either	either	CCONJ
ftr-332	1659	89	§	§	PROPN
ftr-332	1659	90	105	105	NUM
ftr-332	1659	91	or	or	CCONJ
ftr-332	1659	92	§	§	PROPN
ftr-332	1659	93	106	106	NUM
ftr-332	1659	94	.	.	PUNCT
ftr-332	1660	1			X
ftr-332	1660	2	notably	notably	ADV
ftr-332	1660	3	,	,	PUNCT
ftr-332	1660	4	the	the	DET
ftr-332	1660	5	court	court	NOUN
ftr-332	1660	6	did	do	AUX
ftr-332	1660	7	not	not	PART
ftr-332	1660	8	expressly	expressly	ADV
ftr-332	1660	9	recharacterize	recharacterize	VERB
ftr-332	1660	10	the	the	DET
ftr-332	1660	11	premium	premium	NOUN
ftr-332	1660	12	payment	payment	NOUN
ftr-332	1660	13	as	as	ADP
ftr-332	1660	14	a	a	DET
ftr-332	1660	15	constructive	constructive	ADJ
ftr-332	1660	16	dividend	dividend	NOUN
ftr-332	1660	17	.	.	PUNCT
ftr-332	1661	1	2	2	X
ftr-332	1661	2	.	.	X
ftr-332	1661	3	the	the	DET
ftr-332	1661	4	irs	irs	PROPN
ftr-332	1661	5	modifies	modify	VERB
ftr-332	1661	6	guidance	guidance	NOUN
ftr-332	1661	7	on	on	ADP
ftr-332	1661	8	reporting	reporting	NOUN
ftr-332	1661	9	of	of	ADP
ftr-332	1661	10	employer	employer	NOUN
ftr-332	1661	11	-	-	PUNCT
ftr-332	1661	12	provided	provide	VERB
ftr-332	1661	13	healthcare	healthcare	NOUN
ftr-332	1661	14	coverage	coverage	NOUN
ftr-332	1661	15	despite	despite	SCONJ
ftr-332	1661	16	the	the	DET
ftr-332	1661	17	fact	fact	NOUN
ftr-332	1661	18	that	that	SCONJ
ftr-332	1661	19	the	the	DET
ftr-332	1661	20	amounts	amount	NOUN
ftr-332	1661	21	reported	report	VERB
ftr-332	1661	22	have	have	AUX
ftr-332	1661	23	no	no	DET
ftr-332	1661	24	relevance	relevance	NOUN
ftr-332	1661	25	whatsoever	whatsoever	ADV
ftr-332	1661	26	to	to	ADP
ftr-332	1661	27	anyone	anyone	PRON
ftr-332	1661	28	’s	’s	PART
ftr-332	1661	29	taxes	taxis	NOUN
ftr-332	1661	30	.	.	PUNCT
ftr-332	1662	1	notice	notice	VERB
ftr-332	1662	2	2012	2012	NUM
ftr-332	1662	3	-	-	SYM
ftr-332	1662	4	9	9	NUM
ftr-332	1662	5	;	;	PUNCT
ftr-332	1662	6	2012	2012	NUM
ftr-332	1662	7	-	-	SYM
ftr-332	1662	8	4	4	NUM
ftr-332	1662	9	i.r.b	i.r.b	NOUN
ftr-332	1662	10	.	.	PUNCT
ftr-332	1663	1	315	315	NUM
ftr-332	1663	2	(	(	PUNCT
ftr-332	1663	3	1/3/12	1/3/12	NUM
ftr-332	1663	4	)	)	PUNCT
ftr-332	1663	5	,	,	PUNCT
ftr-332	1663	6	superseding	supersede	VERB
ftr-332	1663	7	notice	notice	NOUN
ftr-332	1663	8	2011	2011	NUM
ftr-332	1663	9	-	-	SYM
ftr-332	1663	10	28	28	NUM
ftr-332	1663	11	,	,	PUNCT
ftr-332	1663	12	2011	2011	NUM
ftr-332	1663	13	-	-	SYM
ftr-332	1663	14	16	16	NUM
ftr-332	1663	15	i.r.b	i.r.b	NOUN
ftr-332	1663	16	.	.	PUNCT
ftr-332	1664	1	656	656	NUM
ftr-332	1664	2	.	.	PUNCT
ftr-332	1665	1	the	the	DET
ftr-332	1665	2	irs	irs	PROPN
ftr-332	1665	3	has	have	AUX
ftr-332	1665	4	issued	issue	VERB
ftr-332	1665	5	interim	interim	ADJ
ftr-332	1665	6	guidance	guidance	NOUN
ftr-332	1665	7	on	on	ADP
ftr-332	1665	8	informational	informational	ADJ
ftr-332	1665	9	reporting	reporting	NOUN
ftr-332	1665	10	to	to	ADP
ftr-332	1665	11	employees	employee	NOUN
ftr-332	1665	12	of	of	ADP
ftr-332	1665	13	the	the	DET
ftr-332	1665	14	cost	cost	NOUN
ftr-332	1665	15	of	of	ADP
ftr-332	1665	16	their	their	PRON
ftr-332	1665	17	group	group	NOUN
ftr-332	1665	18	health	health	NOUN
ftr-332	1665	19	insurance	insurance	NOUN
ftr-332	1665	20	coverage	coverage	NOUN
ftr-332	1665	21	under	under	ADP
ftr-332	1665	22	§	§	PROPN
ftr-332	1665	23	6051(a)(14	6051(a)(14	PROPN
ftr-332	1665	24	)	)	PUNCT
ftr-332	1665	25	.	.	PUNCT
ftr-332	1666	1	the	the	DET
ftr-332	1666	2	notice	notice	NOUN
ftr-332	1666	3	includes	include	VERB
ftr-332	1666	4	the	the	DET
ftr-332	1666	5	following	follow	VERB
ftr-332	1666	6	statement	statement	NOUN
ftr-332	1666	7	:	:	PUNCT
ftr-332	1666	8	―this	―this	DET
ftr-332	1666	9	reporting	reporting	NOUN
ftr-332	1666	10	to	to	ADP
ftr-332	1666	11	employees	employee	NOUN
ftr-332	1666	12	is	be	AUX
ftr-332	1666	13	for	for	ADP
ftr-332	1666	14	their	their	PRON
ftr-332	1666	15	information	information	NOUN
ftr-332	1666	16	only	only	ADV
ftr-332	1666	17	.	.	PUNCT
ftr-332	1667	1	the	the	DET
ftr-332	1667	2	reporting	reporting	NOUN
ftr-332	1667	3	is	be	AUX
ftr-332	1667	4	intended	intend	VERB
ftr-332	1667	5	to	to	PART
ftr-332	1667	6	inform	inform	VERB
ftr-332	1667	7	them	they	PRON
ftr-332	1667	8	of	of	ADP
ftr-332	1667	9	the	the	DET
ftr-332	1667	10	cost	cost	NOUN
ftr-332	1667	11	of	of	ADP
ftr-332	1667	12	their	their	PRON
ftr-332	1667	13	health	health	NOUN
ftr-332	1667	14	care	care	NOUN
ftr-332	1667	15	coverage	coverage	NOUN
ftr-332	1667	16	,	,	PUNCT
ftr-332	1667	17	and	and	CCONJ
ftr-332	1667	18	does	do	AUX
ftr-332	1667	19	not	not	PART
ftr-332	1667	20	cause	cause	VERB
ftr-332	1667	21	excludable	excludable	ADJ
ftr-332	1667	22	employer	employer	NOUN
ftr-332	1667	23	-	-	PUNCT
ftr-332	1667	24	provided	provide	VERB
ftr-332	1667	25	health	health	NOUN
ftr-332	1667	26	care	care	NOUN
ftr-332	1667	27	coverage	coverage	NOUN
ftr-332	1667	28	to	to	PART
ftr-332	1667	29	become	become	VERB
ftr-332	1667	30	taxable	taxable	ADJ
ftr-332	1667	31	.	.	PUNCT
ftr-332	1668	1	nothing	nothing	PRON
ftr-332	1668	2	in	in	ADP
ftr-332	1668	3	§	§	PROPN
ftr-332	1668	4	6051(a)(14	6051(a)(14	PROPN
ftr-332	1668	5	)	)	PUNCT
ftr-332	1668	6	,	,	PUNCT
ftr-332	1668	7	this	this	DET
ftr-332	1668	8	notice	notice	NOUN
ftr-332	1668	9	,	,	PUNCT
ftr-332	1668	10	or	or	CCONJ
ftr-332	1668	11	the	the	DET
ftr-332	1668	12	additional	additional	ADJ
ftr-332	1668	13	guidance	guidance	NOUN
ftr-332	1668	14	that	that	PRON
ftr-332	1668	15	is	be	AUX
ftr-332	1668	16	contemplated	contemplate	VERB
ftr-332	1668	17	under	under	ADP
ftr-332	1668	18	§	§	PROPN
ftr-332	1668	19	6051(a)(14	6051(a)(14	PROPN
ftr-332	1668	20	)	)	PUNCT
ftr-332	1668	21	,	,	PUNCT
ftr-332	1668	22	causes	cause	VERB
ftr-332	1668	23	or	or	CCONJ
ftr-332	1668	24	will	will	AUX
ftr-332	1668	25	cause	cause	VERB
ftr-332	1668	26	otherwise	otherwise	ADV
ftr-332	1668	27	excludable	excludable	ADJ
ftr-332	1668	28	employer	employer	NOUN
ftr-332	1668	29	-	-	PUNCT
ftr-332	1668	30	provided	provide	VERB
ftr-332	1668	31	health	health	NOUN
ftr-332	1668	32	care	care	NOUN
ftr-332	1668	33	coverage	coverage	NOUN
ftr-332	1668	34	to	to	PART
ftr-332	1668	35	become	become	VERB
ftr-332	1668	36	taxable.‖	taxable.‖	PROPN
ftr-332	1668	37	b.	b.	PROPN
ftr-332	1668	38	qualified	qualify	VERB
ftr-332	1668	39	deferred	defer	VERB
ftr-332	1668	40	compensation	compensation	NOUN
ftr-332	1668	41	plans	plan	NOUN
ftr-332	1668	42	there	there	PRON
ftr-332	1668	43	were	be	VERB
ftr-332	1668	44	no	no	DET
ftr-332	1668	45	significant	significant	ADJ
ftr-332	1668	46	developments	development	NOUN
ftr-332	1668	47	regarding	regard	VERB
ftr-332	1668	48	this	this	DET
ftr-332	1668	49	topic	topic	NOUN
ftr-332	1668	50	during	during	ADP
ftr-332	1668	51	2011	2011	NUM
ftr-332	1668	52	.	.	PUNCT
ftr-332	1669	1	2012	2012	NUM
ftr-332	1669	2	]	]	PUNCT
ftr-332	1669	3	recent	recent	ADJ
ftr-332	1669	4	developments	development	NOUN
ftr-332	1669	5	in	in	ADP
ftr-332	1669	6	federal	federal	ADJ
ftr-332	1669	7	income	income	NOUN
ftr-332	1669	8	taxation	taxation	NOUN
ftr-332	1669	9	257	257	NUM
ftr-332	1669	10	c.	c.	NOUN
ftr-332	1669	11	nonqualified	nonqualifie	VERB
ftr-332	1669	12	deferred	defer	VERB
ftr-332	1669	13	compensation	compensation	NOUN
ftr-332	1669	14	,	,	PUNCT
ftr-332	1669	15	section	section	NOUN
ftr-332	1669	16	83	83	NUM
ftr-332	1669	17	,	,	PUNCT
ftr-332	1669	18	and	and	CCONJ
ftr-332	1669	19	stock	stock	NOUN
ftr-332	1669	20	options	option	NOUN
ftr-332	1669	21	1	1	NUM
ftr-332	1669	22	.	.	PUNCT
ftr-332	1670	1	what	what	PRON
ftr-332	1670	2	’s	’	VERB
ftr-332	1670	3	the	the	DET
ftr-332	1670	4	fmv	fmv	NOUN
ftr-332	1670	5	of	of	ADP
ftr-332	1670	6	a	a	DET
ftr-332	1670	7	life	life	NOUN
ftr-332	1670	8	insurance	insurance	NOUN
ftr-332	1670	9	policy	policy	NOUN
ftr-332	1670	10	?	?	PUNCT
ftr-332	1671	1	schwab	schwab	PROPN
ftr-332	1671	2	v.	v.	PROPN
ftr-332	1671	3	commissioner	commissioner	PROPN
ftr-332	1671	4	,	,	PUNCT
ftr-332	1671	5	136	136	NUM
ftr-332	1671	6	t.c	t.c	NOUN
ftr-332	1671	7	.	.	PROPN
ftr-332	1671	8	120	120	NUM
ftr-332	1671	9	(	(	PUNCT
ftr-332	1671	10	2/7/11	2/7/11	NUM
ftr-332	1671	11	)	)	PUNCT
ftr-332	1671	12	.	.	PUNCT
ftr-332	1672	1	the	the	DET
ftr-332	1672	2	tax	tax	NOUN
ftr-332	1672	3	court	court	NOUN
ftr-332	1672	4	(	(	PUNCT
ftr-332	1672	5	judge	judge	NOUN
ftr-332	1672	6	holmes	holme	NOUN
ftr-332	1672	7	)	)	PUNCT
ftr-332	1672	8	held	hold	VERB
ftr-332	1672	9	that	that	SCONJ
ftr-332	1672	10	―the	―the	DET
ftr-332	1672	11	amount	amount	NOUN
ftr-332	1672	12	actually	actually	ADV
ftr-332	1672	13	distributed‖	distributed‖	PROPN
ftr-332	1672	14	and	and	CCONJ
ftr-332	1672	15	therefore	therefore	ADV
ftr-332	1672	16	includable	includable	ADJ
ftr-332	1672	17	in	in	ADP
ftr-332	1672	18	gross	gross	ADJ
ftr-332	1672	19	income	income	NOUN
ftr-332	1672	20	under	under	ADP
ftr-332	1672	21	§	§	PROPN
ftr-332	1672	22	§	§	PROPN
ftr-332	1672	23	402(b	402(b	PROPN
ftr-332	1672	24	)	)	PUNCT
ftr-332	1672	25	and	and	CCONJ
ftr-332	1672	26	72	72	NUM
ftr-332	1672	27	where	where	SCONJ
ftr-332	1672	28	a	a	DET
ftr-332	1672	29	variable	variable	ADJ
ftr-332	1672	30	universal	universal	ADJ
ftr-332	1672	31	life	life	NOUN
ftr-332	1672	32	insurance	insurance	NOUN
ftr-332	1672	33	policy	policy	NOUN
ftr-332	1672	34	was	be	AUX
ftr-332	1672	35	received	receive	VERB
ftr-332	1672	36	as	as	ADP
ftr-332	1672	37	a	a	DET
ftr-332	1672	38	distribution	distribution	NOUN
ftr-332	1672	39	upon	upon	SCONJ
ftr-332	1672	40	termination	termination	NOUN
ftr-332	1672	41	of	of	ADP
ftr-332	1672	42	a	a	DET
ftr-332	1672	43	§	§	PROPN
ftr-332	1672	44	419	419	NUM
ftr-332	1672	45	nonqualified	nonqualified	ADJ
ftr-332	1672	46	employee	employee	NOUN
ftr-332	1672	47	-	-	PUNCT
ftr-332	1672	48	benefit	benefit	NOUN
ftr-332	1672	49	plan	plan	NOUN
ftr-332	1672	50	was	be	AUX
ftr-332	1672	51	not	not	PART
ftr-332	1672	52	the	the	DET
ftr-332	1672	53	―stated	―stated	ADJ
ftr-332	1672	54	value‖	value‖	PROPN
ftr-332	1672	55	determined	determine	VERB
ftr-332	1672	56	by	by	ADP
ftr-332	1672	57	the	the	DET
ftr-332	1672	58	insurance	insurance	NOUN
ftr-332	1672	59	company	company	NOUN
ftr-332	1672	60	.	.	PUNCT
ftr-332	1673	1	rather	rather	ADV
ftr-332	1673	2	the	the	DET
ftr-332	1673	3	amount	amount	NOUN
ftr-332	1673	4	distributed	distribute	VERB
ftr-332	1673	5	was	be	AUX
ftr-332	1673	6	the	the	DET
ftr-332	1673	7	fair	fair	ADJ
ftr-332	1673	8	market	market	NOUN
ftr-332	1673	9	value	value	NOUN
ftr-332	1673	10	of	of	ADP
ftr-332	1673	11	the	the	DET
ftr-332	1673	12	contract	contract	NOUN
ftr-332	1673	13	,	,	PUNCT
ftr-332	1673	14	including	include	VERB
ftr-332	1673	15	paid	pay	VERB
ftr-332	1673	16	up	up	ADP
ftr-332	1673	17	insurance	insurance	NOUN
ftr-332	1673	18	,	,	PUNCT
ftr-332	1673	19	but	but	CCONJ
ftr-332	1673	20	reflecting	reflect	VERB
ftr-332	1673	21	surrender	surrender	NOUN
ftr-332	1673	22	charges	charge	NOUN
ftr-332	1673	23	and	and	CCONJ
ftr-332	1673	24	other	other	ADJ
ftr-332	1673	25	limiting	limit	VERB
ftr-332	1673	26	conditions	condition	NOUN
ftr-332	1673	27	imposed	impose	VERB
ftr-332	1673	28	on	on	ADP
ftr-332	1673	29	the	the	DET
ftr-332	1673	30	beneficiary	beneficiary	NOUN
ftr-332	1673	31	by	by	ADP
ftr-332	1673	32	the	the	DET
ftr-332	1673	33	insurance	insurance	NOUN
ftr-332	1673	34	contract	contract	NOUN
ftr-332	1673	35	.	.	PUNCT
ftr-332	1674	1	section	section	NOUN
ftr-332	1674	2	6662	6662	NUM
ftr-332	1674	3	penalties	penalty	NOUN
ftr-332	1674	4	did	do	AUX
ftr-332	1674	5	not	not	PART
ftr-332	1674	6	apply	apply	VERB
ftr-332	1674	7	because	because	SCONJ
ftr-332	1674	8	the	the	DET
ftr-332	1674	9	understatement	understatement	NOUN
ftr-332	1674	10	of	of	ADP
ftr-332	1674	11	income	income	NOUN
ftr-332	1674	12	,	,	PUNCT
ftr-332	1674	13	i.e.	i.e.	X
ftr-332	1674	14	,	,	PUNCT
ftr-332	1674	15	the	the	DET
ftr-332	1674	16	amount	amount	NOUN
ftr-332	1674	17	distributed	distribute	VERB
ftr-332	1674	18	,	,	PUNCT
ftr-332	1674	19	was	be	AUX
ftr-332	1674	20	less	less	ADJ
ftr-332	1674	21	than	than	ADP
ftr-332	1674	22	$	$	SYM
ftr-332	1674	23	5,000	5,000	NUM
ftr-332	1674	24	,	,	PUNCT
ftr-332	1674	25	and	and	CCONJ
ftr-332	1674	26	taxpayers	taxpayer	NOUN
ftr-332	1674	27	were	be	AUX
ftr-332	1674	28	not	not	PART
ftr-332	1674	29	careless	careless	ADJ
ftr-332	1674	30	,	,	PUNCT
ftr-332	1674	31	reckless	reckless	ADJ
ftr-332	1674	32	,	,	PUNCT
ftr-332	1674	33	or	or	CCONJ
ftr-332	1674	34	in	in	ADP
ftr-332	1674	35	intentional	intentional	ADJ
ftr-332	1674	36	disregard	disregard	NOUN
ftr-332	1674	37	of	of	ADP
ftr-332	1674	38	rules	rule	NOUN
ftr-332	1674	39	or	or	CCONJ
ftr-332	1674	40	regulations	regulation	NOUN
ftr-332	1674	41	.	.	PUNCT
ftr-332	1675	1	2	2	X
ftr-332	1675	2	.	.	X
ftr-332	1675	3	getting	getting	AUX
ftr-332	1675	4	paid	pay	VERB
ftr-332	1675	5	in	in	ADP
ftr-332	1675	6	volatile	volatile	ADJ
ftr-332	1675	7	stock	stock	NOUN
ftr-332	1675	8	that	that	PRON
ftr-332	1675	9	you	you	PRON
ftr-332	1675	10	can	can	AUX
ftr-332	1675	11	not	not	PART
ftr-332	1675	12	sell	sell	VERB
ftr-332	1675	13	for	for	ADP
ftr-332	1675	14	a	a	DET
ftr-332	1675	15	while	while	NOUN
ftr-332	1675	16	due	due	ADP
ftr-332	1675	17	to	to	ADP
ftr-332	1675	18	lapsing	lapse	VERB
ftr-332	1675	19	restrictions	restriction	NOUN
ftr-332	1675	20	is	be	AUX
ftr-332	1675	21	a	a	DET
ftr-332	1675	22	tax	tax	NOUN
ftr-332	1675	23	unhealthy	unhealthy	ADJ
ftr-332	1675	24	behavior	behavior	NOUN
ftr-332	1675	25	.	.	PUNCT
ftr-332	1676	1	gudmundsson	gudmundsson	PROPN
ftr-332	1676	2	v.	v.	PROPN
ftr-332	1676	3	united	united	PROPN
ftr-332	1676	4	states	states	PROPN
ftr-332	1676	5	,	,	PUNCT
ftr-332	1676	6	634	634	NUM
ftr-332	1676	7	f.3d	f.3d	NUM
ftr-332	1676	8	212	212	NUM
ftr-332	1676	9	(	(	PUNCT
ftr-332	1676	10	2d	2d	NUM
ftr-332	1676	11	cir	cir	NOUN
ftr-332	1676	12	.	.	PUNCT
ftr-332	1676	13	2/11/11	2/11/11	NUM
ftr-332	1676	14	)	)	PUNCT
ftr-332	1676	15	.	.	PUNCT
ftr-332	1677	1	in	in	ADP
ftr-332	1677	2	1999	1999	NUM
ftr-332	1677	3	,	,	PUNCT
ftr-332	1677	4	the	the	DET
ftr-332	1677	5	taxpayer	taxpayer	NOUN
ftr-332	1677	6	received	receive	VERB
ftr-332	1677	7	73,105	73,105	NUM
ftr-332	1677	8	unregistered	unregistered	ADJ
ftr-332	1677	9	shares	share	NOUN
ftr-332	1677	10	of	of	ADP
ftr-332	1677	11	stock	stock	NOUN
ftr-332	1677	12	in	in	ADP
ftr-332	1677	13	his	his	PRON
ftr-332	1677	14	employer	employer	NOUN
ftr-332	1677	15	pursuant	pursuant	ADJ
ftr-332	1677	16	to	to	ADP
ftr-332	1677	17	an	an	DET
ftr-332	1677	18	incentive	incentive	NOUN
ftr-332	1677	19	compensation	compensation	NOUN
ftr-332	1677	20	plan	plan	NOUN
ftr-332	1677	21	.	.	PUNCT
ftr-332	1678	1	the	the	DET
ftr-332	1678	2	stock	stock	NOUN
ftr-332	1678	3	was	be	AUX
ftr-332	1678	4	worth	worth	ADJ
ftr-332	1678	5	approximately	approximately	ADV
ftr-332	1678	6	$	$	SYM
ftr-332	1678	7	1.3	1.3	NUM
ftr-332	1678	8	million	million	NUM
ftr-332	1678	9	.	.	PUNCT
ftr-332	1679	1	the	the	DET
ftr-332	1679	2	stock	stock	NOUN
ftr-332	1679	3	was	be	AUX
ftr-332	1679	4	not	not	PART
ftr-332	1679	5	subject	subject	ADJ
ftr-332	1679	6	to	to	ADP
ftr-332	1679	7	forfeiture	forfeiture	NOUN
ftr-332	1679	8	,	,	PUNCT
ftr-332	1679	9	but	but	CCONJ
ftr-332	1679	10	the	the	DET
ftr-332	1679	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1679	12	ability	ability	NOUN
ftr-332	1679	13	to	to	PART
ftr-332	1679	14	transfer	transfer	VERB
ftr-332	1679	15	the	the	DET
ftr-332	1679	16	stock	stock	NOUN
ftr-332	1679	17	was	be	AUX
ftr-332	1679	18	subject	subject	ADJ
ftr-332	1679	19	to	to	ADP
ftr-332	1679	20	three	three	NUM
ftr-332	1679	21	lapse	lapse	NOUN
ftr-332	1679	22	restrictions	restriction	NOUN
ftr-332	1679	23	.	.	PUNCT
ftr-332	1680	1	first	first	ADV
ftr-332	1680	2	,	,	PUNCT
ftr-332	1680	3	pursuant	pursuant	ADJ
ftr-332	1680	4	to	to	ADP
ftr-332	1680	5	sec	sec	PROPN
ftr-332	1680	6	rule	rule	NOUN
ftr-332	1680	7	144	144	NUM
ftr-332	1680	8	,	,	PUNCT
ftr-332	1680	9	the	the	DET
ftr-332	1680	10	stock	stock	NOUN
ftr-332	1680	11	could	could	AUX
ftr-332	1680	12	not	not	PART
ftr-332	1680	13	be	be	AUX
ftr-332	1680	14	sold	sell	VERB
ftr-332	1680	15	on	on	ADP
ftr-332	1680	16	a	a	DET
ftr-332	1680	17	public	public	ADJ
ftr-332	1680	18	exchange	exchange	NOUN
ftr-332	1680	19	until	until	ADP
ftr-332	1680	20	july	july	PROPN
ftr-332	1680	21	1	1	NUM
ftr-332	1680	22	,	,	PUNCT
ftr-332	1680	23	2000	2000	NUM
ftr-332	1680	24	,	,	PUNCT
ftr-332	1680	25	although	although	SCONJ
ftr-332	1680	26	it	it	PRON
ftr-332	1680	27	could	could	AUX
ftr-332	1680	28	be	be	AUX
ftr-332	1680	29	sold	sell	VERB
ftr-332	1680	30	privately	privately	ADV
ftr-332	1680	31	or	or	CCONJ
ftr-332	1680	32	pledged	pledge	VERB
ftr-332	1680	33	.	.	PUNCT
ftr-332	1681	1	second	second	ADJ
ftr-332	1681	2	,	,	PUNCT
ftr-332	1681	3	pursuant	pursuant	ADJ
ftr-332	1681	4	to	to	PART
ftr-332	1681	5	contract	contract	VERB
ftr-332	1681	6	with	with	ADP
ftr-332	1681	7	the	the	DET
ftr-332	1681	8	employer	employer	NOUN
ftr-332	1681	9	,	,	PUNCT
ftr-332	1681	10	prior	prior	ADV
ftr-332	1681	11	to	to	ADP
ftr-332	1681	12	july	july	PROPN
ftr-332	1681	13	1	1	NUM
ftr-332	1681	14	,	,	PUNCT
ftr-332	1681	15	2000	2000	NUM
ftr-332	1681	16	,	,	PUNCT
ftr-332	1681	17	the	the	DET
ftr-332	1681	18	stock	stock	NOUN
ftr-332	1681	19	could	could	AUX
ftr-332	1681	20	be	be	AUX
ftr-332	1681	21	sold	sell	VERB
ftr-332	1681	22	only	only	ADV
ftr-332	1681	23	to	to	ADP
ftr-332	1681	24	certain	certain	ADJ
ftr-332	1681	25	―permitted	―permitte	VERB
ftr-332	1681	26	transferees,‖	transferees,‖	PROPN
ftr-332	1681	27	a	a	DET
ftr-332	1681	28	group	group	NOUN
ftr-332	1681	29	which	which	PRON
ftr-332	1681	30	included	include	VERB
ftr-332	1681	31	family	family	NOUN
ftr-332	1681	32	members	member	NOUN
ftr-332	1681	33	and	and	CCONJ
ftr-332	1681	34	relatives	relative	NOUN
ftr-332	1681	35	.	.	PUNCT
ftr-332	1682	1	third	third	ADV
ftr-332	1682	2	,	,	PUNCT
ftr-332	1682	3	the	the	DET
ftr-332	1682	4	sale	sale	NOUN
ftr-332	1682	5	of	of	ADP
ftr-332	1682	6	the	the	DET
ftr-332	1682	7	stock	stock	NOUN
ftr-332	1682	8	was	be	AUX
ftr-332	1682	9	limited	limit	VERB
ftr-332	1682	10	by	by	ADP
ftr-332	1682	11	the	the	DET
ftr-332	1682	12	employer‘s	employer‘s	PROPN
ftr-332	1682	13	insider	insider	NOUN
ftr-332	1682	14	trading	trading	NOUN
ftr-332	1682	15	policy	policy	NOUN
ftr-332	1682	16	,	,	PUNCT
ftr-332	1682	17	which	which	PRON
ftr-332	1682	18	required	require	VERB
ftr-332	1682	19	compliance	compliance	NOUN
ftr-332	1682	20	with	with	ADP
ftr-332	1682	21	certain	certain	ADJ
ftr-332	1682	22	waiting	waiting	NOUN
ftr-332	1682	23	periods	period	NOUN
ftr-332	1682	24	and	and	CCONJ
ftr-332	1682	25	consent	consent	VERB
ftr-332	1682	26	procedures	procedure	NOUN
ftr-332	1682	27	prior	prior	ADV
ftr-332	1682	28	to	to	ADP
ftr-332	1682	29	trading	trade	VERB
ftr-332	1682	30	the	the	DET
ftr-332	1682	31	stock	stock	NOUN
ftr-332	1682	32	.	.	PUNCT
ftr-332	1683	1	by	by	ADP
ftr-332	1683	2	the	the	DET
ftr-332	1683	3	time	time	NOUN
ftr-332	1683	4	the	the	DET
ftr-332	1683	5	stock	stock	NOUN
ftr-332	1683	6	was	be	AUX
ftr-332	1683	7	freely	freely	ADV
ftr-332	1683	8	marketable	marketable	ADJ
ftr-332	1683	9	on	on	ADP
ftr-332	1683	10	july	july	PROPN
ftr-332	1683	11	1	1	NUM
ftr-332	1683	12	,	,	PUNCT
ftr-332	1683	13	2000	2000	NUM
ftr-332	1683	14	,	,	PUNCT
ftr-332	1683	15	its	its	PRON
ftr-332	1683	16	value	value	NOUN
ftr-332	1683	17	had	have	AUX
ftr-332	1683	18	fallen	fall	VERB
ftr-332	1683	19	dramatically	dramatically	ADV
ftr-332	1683	20	.	.	PUNCT
ftr-332	1684	1	the	the	DET
ftr-332	1684	2	court	court	NOUN
ftr-332	1684	3	of	of	ADP
ftr-332	1684	4	appeals	appeal	NOUN
ftr-332	1684	5	held	hold	VERB
ftr-332	1684	6	that	that	SCONJ
ftr-332	1684	7	the	the	DET
ftr-332	1684	8	$	$	SYM
ftr-332	1684	9	1.3	1.3	NUM
ftr-332	1684	10	million	million	NUM
ftr-332	1684	11	value	value	NOUN
ftr-332	1684	12	of	of	ADP
ftr-332	1684	13	the	the	DET
ftr-332	1684	14	stock	stock	NOUN
ftr-332	1684	15	in	in	ADP
ftr-332	1684	16	1999	1999	NUM
ftr-332	1684	17	was	be	AUX
ftr-332	1684	18	properly	properly	ADV
ftr-332	1684	19	includable	includable	ADJ
ftr-332	1684	20	in	in	ADP
ftr-332	1684	21	that	that	DET
ftr-332	1684	22	year	year	NOUN
ftr-332	1684	23	under	under	ADP
ftr-332	1684	24	§	§	PROPN
ftr-332	1684	25	83	83	NUM
ftr-332	1684	26	,	,	PUNCT
ftr-332	1684	27	because	because	SCONJ
ftr-332	1684	28	it	it	PRON
ftr-332	1684	29	was	be	AUX
ftr-332	1684	30	not	not	PART
ftr-332	1684	31	subject	subject	ADJ
ftr-332	1684	32	to	to	ADP
ftr-332	1684	33	a	a	DET
ftr-332	1684	34	substantial	substantial	ADJ
ftr-332	1684	35	risk	risk	NOUN
ftr-332	1684	36	of	of	ADP
ftr-332	1684	37	forfeiture	forfeiture	NOUN
ftr-332	1684	38	.	.	PUNCT
ftr-332	1685	1	none	none	NOUN
ftr-332	1685	2	of	of	ADP
ftr-332	1685	3	the	the	DET
ftr-332	1685	4	limitations	limitation	NOUN
ftr-332	1685	5	on	on	ADP
ftr-332	1685	6	trading	trade	VERB
ftr-332	1685	7	the	the	DET
ftr-332	1685	8	stock	stock	NOUN
ftr-332	1685	9	could	could	AUX
ftr-332	1685	10	result	result	VERB
ftr-332	1685	11	in	in	ADP
ftr-332	1685	12	its	its	PRON
ftr-332	1685	13	forfeiture	forfeiture	NOUN
ftr-332	1685	14	.	.	PUNCT
ftr-332	1686	1	because	because	SCONJ
ftr-332	1686	2	all	all	PRON
ftr-332	1686	3	of	of	ADP
ftr-332	1686	4	the	the	DET
ftr-332	1686	5	restrictions	restriction	NOUN
ftr-332	1686	6	were	be	AUX
ftr-332	1686	7	lapse	lapse	NOUN
ftr-332	1686	8	restrictions	restriction	NOUN
ftr-332	1686	9	,	,	PUNCT
ftr-332	1686	10	none	none	NOUN
ftr-332	1686	11	were	be	AUX
ftr-332	1686	12	taken	take	VERB
ftr-332	1686	13	into	into	ADP
ftr-332	1686	14	account	account	NOUN
ftr-332	1686	15	in	in	ADP
ftr-332	1686	16	valuing	value	VERB
ftr-332	1686	17	the	the	DET
ftr-332	1686	18	stock	stock	NOUN
ftr-332	1686	19	.	.	PUNCT
ftr-332	1687	1	3	3	X
ftr-332	1687	2	.	.	X
ftr-332	1687	3	at	at	ADV
ftr-332	1687	4	least	least	ADV
ftr-332	1687	5	one	one	NUM
ftr-332	1687	6	kind	kind	NOUN
ftr-332	1687	7	of	of	ADP
ftr-332	1687	8	forfeiture	forfeiture	NOUN
ftr-332	1687	9	must	must	AUX
ftr-332	1687	10	have	have	VERB
ftr-332	1687	11	―an	―an	NOUN
ftr-332	1687	12	objectively	objectively	ADV
ftr-332	1687	13	reasonable	reasonable	ADJ
ftr-332	1687	14	chance	chance	NOUN
ftr-332	1687	15	of	of	ADP
ftr-332	1687	16	success,‖	success,‖	PROPN
ftr-332	1687	17	even	even	ADV
ftr-332	1687	18	if	if	SCONJ
ftr-332	1687	19	most	most	ADJ
ftr-332	1687	20	do	do	VERB
ftr-332	1687	21	not	not	PART
ftr-332	1687	22	.	.	PUNCT
ftr-332	1688	1	strom	strom	PROPN
ftr-332	1688	2	v.	v.	PROPN
ftr-332	1688	3	united	united	PROPN
ftr-332	1688	4	states	states	PROPN
ftr-332	1688	5	,	,	PUNCT
ftr-332	1688	6	641	641	NUM
ftr-332	1688	7	f.3d	f.3d	NUM
ftr-332	1688	8	1051	1051	NUM
ftr-332	1688	9	(	(	PUNCT
ftr-332	1688	10	9th	9th	ADJ
ftr-332	1688	11	cir	cir	NOUN
ftr-332	1688	12	.	.	PUNCT
ftr-332	1688	13	4/6/11	4/6/11	NUM
ftr-332	1688	14	)	)	PUNCT
ftr-332	1688	15	.	.	PUNCT
ftr-332	1689	1	section	section	NOUN
ftr-332	1689	2	83(c)(3	83(c)(3	NOUN
ftr-332	1689	3	)	)	PUNCT
ftr-332	1689	4	specifically	specifically	ADV
ftr-332	1689	5	provides	provide	VERB
ftr-332	1689	6	that	that	SCONJ
ftr-332	1689	7	property	property	NOUN
ftr-332	1689	8	will	will	AUX
ftr-332	1689	9	be	be	AUX
ftr-332	1689	10	treated	treat	VERB
ftr-332	1689	11	as	as	ADP
ftr-332	1689	12	subject	subject	ADJ
ftr-332	1689	13	to	to	ADP
ftr-332	1689	14	a	a	DET
ftr-332	1689	15	substantial	substantial	ADJ
ftr-332	1689	16	risk	risk	NOUN
ftr-332	1689	17	of	of	ADP
ftr-332	1689	18	forfeiture	forfeiture	NOUN
ftr-332	1689	19	as	as	ADV
ftr-332	1689	20	long	long	ADV
ftr-332	1689	21	as	as	SCONJ
ftr-332	1689	22	the	the	DET
ftr-332	1689	23	sale	sale	NOUN
ftr-332	1689	24	of	of	ADP
ftr-332	1689	25	the	the	DET
ftr-332	1689	26	property	property	NOUN
ftr-332	1689	27	at	at	ADP
ftr-332	1689	28	a	a	DET
ftr-332	1689	29	profit	profit	NOUN
ftr-332	1689	30	―could‖	―could‖	PROPN
ftr-332	1689	31	subject	subject	NOUN
ftr-332	1690	1	the	the	DET
ftr-332	1690	2	258	258	NUM
ftr-332	1690	3	florida	florida	PROPN
ftr-332	1690	4	tax	tax	NOUN
ftr-332	1690	5	review	review	NOUN
ftr-332	1690	6	[	[	X
ftr-332	1690	7	vol	vol	NOUN
ftr-332	1690	8	.	.	PUNCT
ftr-332	1691	1	12:5	12:5	NUM
ftr-332	1691	2	individual	individual	NOUN
ftr-332	1691	3	to	to	PART
ftr-332	1691	4	suit	suit	VERB
ftr-332	1691	5	under	under	ADP
ftr-332	1691	6	§	§	PROPN
ftr-332	1691	7	16(b	16(b	NUM
ftr-332	1691	8	)	)	PUNCT
ftr-332	1691	9	of	of	ADP
ftr-332	1691	10	the	the	DET
ftr-332	1691	11	securities	securities	PROPN
ftr-332	1691	12	exchange	exchange	PROPN
ftr-332	1691	13	act	act	PROPN
ftr-332	1691	14	.	.	PUNCT
ftr-332	1692	1	the	the	DET
ftr-332	1692	2	ninth	ninth	ADJ
ftr-332	1692	3	circuit	circuit	NOUN
ftr-332	1692	4	held	hold	VERB
ftr-332	1692	5	that	that	SCONJ
ftr-332	1692	6	§	§	PROPN
ftr-332	1692	7	83(c)(3	83(c)(3	NUM
ftr-332	1692	8	)	)	PUNCT
ftr-332	1692	9	applies	apply	VERB
ftr-332	1692	10	to	to	PART
ftr-332	1692	11	defer	defer	VERB
ftr-332	1692	12	inclusion	inclusion	NOUN
ftr-332	1692	13	only	only	ADV
ftr-332	1692	14	if	if	SCONJ
ftr-332	1692	15	the	the	DET
ftr-332	1692	16	taxpayer	taxpayer	NOUN
ftr-332	1692	17	shows	show	VERB
ftr-332	1692	18	that	that	SCONJ
ftr-332	1692	19	a	a	DET
ftr-332	1692	20	§	§	PROPN
ftr-332	1692	21	16(b	16(b	NUM
ftr-332	1692	22	)	)	PUNCT
ftr-332	1692	23	suit	suit	NOUN
ftr-332	1692	24	premised	premise	VERB
ftr-332	1692	25	on	on	ADP
ftr-332	1692	26	a	a	DET
ftr-332	1692	27	sale	sale	NOUN
ftr-332	1692	28	of	of	ADP
ftr-332	1692	29	the	the	DET
ftr-332	1692	30	property	property	NOUN
ftr-332	1692	31	―would	―would	AUX
ftr-332	1692	32	have	have	AUX
ftr-332	1692	33	had	have	VERB
ftr-332	1692	34	an	an	DET
ftr-332	1692	35	objectively	objectively	ADV
ftr-332	1692	36	reasonable	reasonable	ADJ
ftr-332	1692	37	chance	chance	NOUN
ftr-332	1692	38	of	of	ADP
ftr-332	1692	39	success.‖	success.‖	NOUN
ftr-332	1692	40	after	after	ADP
ftr-332	1692	41	extensive	extensive	ADJ
ftr-332	1692	42	analysis	analysis	NOUN
ftr-332	1692	43	of	of	ADP
ftr-332	1692	44	the	the	DET
ftr-332	1692	45	treatment	treatment	NOUN
ftr-332	1692	46	of	of	ADP
ftr-332	1692	47	stock	stock	NOUN
ftr-332	1692	48	options	option	NOUN
ftr-332	1692	49	under	under	ADP
ftr-332	1692	50	the	the	DET
ftr-332	1692	51	exchange	exchange	NOUN
ftr-332	1692	52	act	act	NOUN
ftr-332	1692	53	,	,	PUNCT
ftr-332	1692	54	as	as	SCONJ
ftr-332	1692	55	applied	apply	VERB
ftr-332	1692	56	to	to	ADP
ftr-332	1692	57	the	the	DET
ftr-332	1692	58	facts	fact	NOUN
ftr-332	1692	59	,	,	PUNCT
ftr-332	1692	60	the	the	DET
ftr-332	1692	61	court	court	NOUN
ftr-332	1692	62	of	of	ADP
ftr-332	1692	63	appeals	appeals	PROPN
ftr-332	1692	64	reversed	reverse	VERB
ftr-332	1692	65	the	the	DET
ftr-332	1692	66	district	district	NOUN
ftr-332	1692	67	court‘s	court‘s	NOUN
ftr-332	1692	68	judgment	judgment	NOUN
ftr-332	1692	69	for	for	ADP
ftr-332	1692	70	the	the	DET
ftr-332	1692	71	taxpayer	taxpayer	NOUN
ftr-332	1692	72	and	and	CCONJ
ftr-332	1692	73	held	hold	VERB
ftr-332	1692	74	that	that	SCONJ
ftr-332	1692	75	§	§	PROPN
ftr-332	1692	76	83(c)(3	83(c)(3	NUM
ftr-332	1692	77	)	)	PUNCT
ftr-332	1692	78	did	do	AUX
ftr-332	1692	79	not	not	PART
ftr-332	1692	80	apply	apply	VERB
ftr-332	1692	81	to	to	PART
ftr-332	1692	82	defer	defer	VERB
ftr-332	1692	83	inclusion	inclusion	NOUN
ftr-332	1692	84	.	.	PUNCT
ftr-332	1693	1	however	however	ADV
ftr-332	1693	2	,	,	PUNCT
ftr-332	1693	3	it	it	PRON
ftr-332	1693	4	remanded	remand	VERB
ftr-332	1693	5	the	the	DET
ftr-332	1693	6	case	case	NOUN
ftr-332	1693	7	to	to	ADP
ftr-332	1693	8	the	the	DET
ftr-332	1693	9	district	district	NOUN
ftr-332	1693	10	court	court	NOUN
ftr-332	1693	11	for	for	ADP
ftr-332	1693	12	a	a	DET
ftr-332	1693	13	determination	determination	NOUN
ftr-332	1693	14	of	of	ADP
ftr-332	1693	15	whether	whether	SCONJ
ftr-332	1693	16	deferral	deferral	ADJ
ftr-332	1693	17	was	be	AUX
ftr-332	1693	18	allowed	allow	VERB
ftr-332	1693	19	under	under	ADP
ftr-332	1693	20	reg	reg	NOUN
ftr-332	1693	21	.	.	PUNCT
ftr-332	1694	1	§	§	PROPN
ftr-332	1694	2	1.83	1.83	NUM
ftr-332	1694	3	-	-	PUNCT
ftr-332	1694	4	3(k	3(k	NUM
ftr-332	1694	5	)	)	PUNCT
ftr-332	1694	6	,	,	PUNCT
ftr-332	1694	7	which	which	PRON
ftr-332	1694	8	provides	provide	VERB
ftr-332	1694	9	that	that	PRON
ftr-332	1694	10	―property	―property	PROPN
ftr-332	1694	11	is	be	AUX
ftr-332	1694	12	subject	subject	ADJ
ftr-332	1694	13	to	to	ADP
ftr-332	1694	14	substantial	substantial	ADJ
ftr-332	1694	15	risk	risk	NOUN
ftr-332	1694	16	of	of	ADP
ftr-332	1694	17	forfeiture	forfeiture	NOUN
ftr-332	1694	18	and	and	CCONJ
ftr-332	1694	19	is	be	AUX
ftr-332	1694	20	not	not	PART
ftr-332	1694	21	transferable	transferable	ADJ
ftr-332	1694	22	so	so	ADV
ftr-332	1694	23	long	long	ADV
ftr-332	1694	24	as	as	SCONJ
ftr-332	1694	25	the	the	DET
ftr-332	1694	26	property	property	NOUN
ftr-332	1694	27	is	be	AUX
ftr-332	1694	28	subject	subject	ADJ
ftr-332	1694	29	to	to	ADP
ftr-332	1694	30	a	a	DET
ftr-332	1694	31	restriction	restriction	NOUN
ftr-332	1694	32	on	on	ADP
ftr-332	1694	33	transfer	transfer	NOUN
ftr-332	1694	34	to	to	PART
ftr-332	1694	35	comply	comply	VERB
ftr-332	1694	36	with	with	ADP
ftr-332	1694	37	the	the	DET
ftr-332	1694	38	‗pooling	‗pooling	NOUN
ftr-332	1694	39	-	-	PUNCT
ftr-332	1694	40	ofinterests	ofinterest	NOUN
ftr-332	1694	41	accounting	accounting	NOUN
ftr-332	1694	42	‘	'	PUNCT
ftr-332	1694	43	rules	rule	NOUN
ftr-332	1694	44	set	set	VERB
ftr-332	1694	45	forth	forth	ADP
ftr-332	1694	46	in	in	ADP
ftr-332	1694	47	accounting	accounting	NOUN
ftr-332	1694	48	series	series	NOUN
ftr-332	1694	49	release	release	NOUN
ftr-332	1694	50	numbered	number	VERB
ftr-332	1694	51	130	130	NUM
ftr-332	1694	52	and	and	CCONJ
ftr-332	1694	53	...	...	PUNCT
ftr-332	1695	1	135.‖	135.‖	NUM
ftr-332	1695	2	the	the	DET
ftr-332	1695	3	record	record	NOUN
ftr-332	1695	4	was	be	AUX
ftr-332	1695	5	not	not	PART
ftr-332	1695	6	fully	fully	ADV
ftr-332	1695	7	developed	develop	VERB
ftr-332	1695	8	regarding	regard	VERB
ftr-332	1695	9	the	the	DET
ftr-332	1695	10	existence	existence	NOUN
ftr-332	1695	11	and	and	CCONJ
ftr-332	1695	12	terms	term	NOUN
ftr-332	1695	13	of	of	ADP
ftr-332	1695	14	any	any	DET
ftr-332	1695	15	such	such	ADJ
ftr-332	1695	16	restrictions	restriction	NOUN
ftr-332	1695	17	.	.	PUNCT
ftr-332	1696	1	d.	d.	PROPN
ftr-332	1696	2	individual	individual	PROPN
ftr-332	1696	3	retirement	retirement	PROPN
ftr-332	1696	4	accounts	account	NOUN
ftr-332	1696	5	there	there	PRON
ftr-332	1696	6	were	be	VERB
ftr-332	1696	7	no	no	DET
ftr-332	1696	8	significant	significant	ADJ
ftr-332	1696	9	developments	development	NOUN
ftr-332	1696	10	regarding	regard	VERB
ftr-332	1696	11	this	this	DET
ftr-332	1696	12	topic	topic	NOUN
ftr-332	1696	13	during	during	ADP
ftr-332	1696	14	2011	2011	NUM
ftr-332	1696	15	.	.	PUNCT
ftr-332	1697	1	v.	v.	ADP
ftr-332	1697	2	personal	personal	ADJ
ftr-332	1697	3	income	income	NOUN
ftr-332	1697	4	and	and	CCONJ
ftr-332	1697	5	deductions	deduction	NOUN
ftr-332	1697	6	a.	a.	NOUN
ftr-332	1697	7	rates	rate	NOUN
ftr-332	1697	8	there	there	PRON
ftr-332	1697	9	were	be	VERB
ftr-332	1697	10	no	no	DET
ftr-332	1697	11	significant	significant	ADJ
ftr-332	1697	12	developments	development	NOUN
ftr-332	1697	13	regarding	regard	VERB
ftr-332	1697	14	this	this	DET
ftr-332	1697	15	topic	topic	NOUN
ftr-332	1697	16	during	during	ADP
ftr-332	1697	17	2011	2011	NUM
ftr-332	1697	18	.	.	PUNCT
ftr-332	1698	1	b.	b.	PROPN
ftr-332	1698	2	miscellaneous	miscellaneous	ADJ
ftr-332	1698	3	income	income	NOUN
ftr-332	1698	4	1	1	NUM
ftr-332	1698	5	.	.	PUNCT
ftr-332	1699	1	a	a	DET
ftr-332	1699	2	blackwater	blackwater	NOUN
ftr-332	1699	3	mercenary	mercenary	NOUN
ftr-332	1699	4	can	can	AUX
ftr-332	1699	5	not	not	PART
ftr-332	1699	6	exclude	exclude	VERB
ftr-332	1699	7	combat	combat	NOUN
ftr-332	1699	8	zone	zone	NOUN
ftr-332	1699	9	pay	pay	NOUN
ftr-332	1699	10	.	.	PUNCT
ftr-332	1700	1	holmes	holmes	PROPN
ftr-332	1700	2	v.	v.	PROPN
ftr-332	1700	3	commissioner	commissioner	PROPN
ftr-332	1700	4	,	,	PUNCT
ftr-332	1700	5	t.c	t.c	PROPN
ftr-332	1700	6	.	.	PROPN
ftr-332	1700	7	memo	memo	NOUN
ftr-332	1700	8	.	.	PUNCT
ftr-332	1701	1	2011	2011	NUM
ftr-332	1701	2	-	-	SYM
ftr-332	1701	3	26	26	NUM
ftr-332	1701	4	(	(	PUNCT
ftr-332	1701	5	1/31/11	1/31/11	NUM
ftr-332	1701	6	)	)	PUNCT
ftr-332	1701	7	.	.	PUNCT
ftr-332	1702	1	the	the	DET
ftr-332	1702	2	tax	tax	NOUN
ftr-332	1702	3	court	court	NOUN
ftr-332	1702	4	(	(	PUNCT
ftr-332	1702	5	judge	judge	NOUN
ftr-332	1702	6	goeke	goeke	ADJ
ftr-332	1702	7	)	)	PUNCT
ftr-332	1702	8	held	hold	VERB
ftr-332	1702	9	that	that	SCONJ
ftr-332	1702	10	income	income	NOUN
ftr-332	1702	11	received	receive	VERB
ftr-332	1702	12	by	by	ADP
ftr-332	1702	13	a	a	DET
ftr-332	1702	14	private	private	ADJ
ftr-332	1702	15	contractor	contractor	NOUN
ftr-332	1702	16	performing	perform	VERB
ftr-332	1702	17	military	military	ADJ
ftr-332	1702	18	duties	duty	NOUN
ftr-332	1702	19	in	in	ADP
ftr-332	1702	20	iraq	iraq	PROPN
ftr-332	1702	21	during	during	ADP
ftr-332	1702	22	the	the	DET
ftr-332	1702	23	iraq	iraq	PROPN
ftr-332	1702	24	war	war	NOUN
ftr-332	1702	25	was	be	AUX
ftr-332	1702	26	not	not	PART
ftr-332	1702	27	excludable	excludable	ADJ
ftr-332	1702	28	under	under	ADP
ftr-332	1702	29	§	§	PROPN
ftr-332	1702	30	112	112	NUM
ftr-332	1702	31	.	.	PUNCT
ftr-332	1703	1	section	section	NOUN
ftr-332	1703	2	112	112	NUM
ftr-332	1703	3	applies	apply	VERB
ftr-332	1703	4	only	only	ADV
ftr-332	1703	5	to	to	ADP
ftr-332	1703	6	members	member	NOUN
ftr-332	1703	7	of	of	ADP
ftr-332	1703	8	the	the	DET
ftr-332	1703	9	u.s	u.s	PROPN
ftr-332	1703	10	.	.	PROPN
ftr-332	1703	11	armed	armed	ADJ
ftr-332	1703	12	services	service	NOUN
ftr-332	1703	13	and	and	CCONJ
ftr-332	1703	14	not	not	PART
ftr-332	1703	15	to	to	PART
ftr-332	1703	16	civilian	civilian	ADJ
ftr-332	1703	17	employees	employee	NOUN
ftr-332	1703	18	of	of	ADP
ftr-332	1703	19	military	military	ADJ
ftr-332	1703	20	contractors	contractor	NOUN
ftr-332	1703	21	.	.	PUNCT
ftr-332	1704	1	2	2	X
ftr-332	1704	2	.	.	X
ftr-332	1704	3	the	the	DET
ftr-332	1704	4	irs	irs	PROPN
ftr-332	1704	5	uses	use	VERB
ftr-332	1704	6	taxpayer	taxpayer	PROPN
ftr-332	1704	7	’s	’s	PART
ftr-332	1704	8	net	net	ADJ
ftr-332	1704	9	losses	loss	NOUN
ftr-332	1704	10	at	at	ADP
ftr-332	1704	11	the	the	DET
ftr-332	1704	12	casino	casino	NOUN
ftr-332	1704	13	to	to	PART
ftr-332	1704	14	prove	prove	VERB
ftr-332	1704	15	unreported	unreported	ADJ
ftr-332	1704	16	gross	gross	ADJ
ftr-332	1704	17	income	income	NOUN
ftr-332	1704	18	from	from	ADP
ftr-332	1704	19	other	other	ADJ
ftr-332	1704	20	sources	source	NOUN
ftr-332	1704	21	.	.	PUNCT
ftr-332	1705	1	pan	pan	PROPN
ftr-332	1705	2	v.	v.	PROPN
ftr-332	1705	3	commissioner	commissioner	PROPN
ftr-332	1705	4	,	,	PUNCT
ftr-332	1705	5	t.c	t.c	PROPN
ftr-332	1705	6	.	.	PROPN
ftr-332	1705	7	memo	memo	NOUN
ftr-332	1705	8	.	.	PUNCT
ftr-332	1706	1	2011	2011	NUM
ftr-332	1706	2	-	-	SYM
ftr-332	1706	3	40	40	NUM
ftr-332	1706	4	(	(	PUNCT
ftr-332	1706	5	2/14/11	2/14/11	NUM
ftr-332	1706	6	)	)	PUNCT
ftr-332	1706	7	.	.	PUNCT
ftr-332	1707	1	judge	judge	PROPN
ftr-332	1707	2	vasquez	vasquez	PROPN
ftr-332	1707	3	upheld	uphold	VERB
ftr-332	1707	4	the	the	DET
ftr-332	1707	5	irs‘s	irs‘s	NOUN
ftr-332	1707	6	reconstruction	reconstruction	NOUN
ftr-332	1707	7	of	of	ADP
ftr-332	1707	8	unreported	unreported	ADJ
ftr-332	1707	9	gross	gross	ADJ
ftr-332	1707	10	income	income	NOUN
ftr-332	1707	11	determined	determine	VERB
ftr-332	1707	12	in	in	ADP
ftr-332	1707	13	part	part	NOUN
ftr-332	1707	14	based	base	VERB
ftr-332	1707	15	on	on	ADP
ftr-332	1707	16	currency	currency	NOUN
ftr-332	1707	17	transactions	transaction	NOUN
ftr-332	1707	18	reports	report	NOUN
ftr-332	1707	19	filed	file	VERB
ftr-332	1707	20	by	by	ADP
ftr-332	1707	21	foxwoods	foxwood	NOUN
ftr-332	1707	22	gambling	gambling	NOUN
ftr-332	1707	23	casino	casino	NOUN
ftr-332	1707	24	.	.	PUNCT
ftr-332	1708	1	the	the	DET
ftr-332	1708	2	nongambling	nongambling	ADJ
ftr-332	1708	3	gross	gross	ADJ
ftr-332	1708	4	income	income	NOUN
ftr-332	1708	5	was	be	AUX
ftr-332	1708	6	determined	determine	VERB
ftr-332	1708	7	to	to	PART
ftr-332	1708	8	be	be	AUX
ftr-332	1708	9	at	at	ADP
ftr-332	1708	10	least	least	ADJ
ftr-332	1708	11	equal	equal	ADJ
ftr-332	1708	12	to	to	ADP
ftr-332	1708	13	the	the	DET
ftr-332	1708	14	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1708	15	net	net	ADJ
ftr-332	1708	16	cash	cash	NOUN
ftr-332	1708	17	expenditures	expenditure	NOUN
ftr-332	1708	18	(	(	PUNCT
ftr-332	1708	19	chip	chip	NOUN
ftr-332	1708	20	purchases	purchase	NOUN
ftr-332	1708	21	minus	minus	CCONJ
ftr-332	1708	22	the	the	DET
ftr-332	1708	23	sum	sum	NOUN
ftr-332	1708	24	of	of	ADP
ftr-332	1708	25	chip	chip	NOUN
ftr-332	1708	26	redemptions	redemption	NOUN
ftr-332	1708	27	and	and	CCONJ
ftr-332	1708	28	complementary	complementary	ADJ
ftr-332	1708	29	expenses	expense	NOUN
ftr-332	1708	30	)	)	PUNCT
ftr-332	1708	31	at	at	ADP
ftr-332	1708	32	the	the	DET
ftr-332	1708	33	casino	casino	NOUN
ftr-332	1708	34	.	.	PUNCT
ftr-332	1709	1	2012	2012	NUM
ftr-332	1709	2	]	]	PUNCT
ftr-332	1709	3	recent	recent	ADJ
ftr-332	1709	4	developments	development	NOUN
ftr-332	1709	5	in	in	ADP
ftr-332	1709	6	federal	federal	ADJ
ftr-332	1709	7	income	income	NOUN
ftr-332	1709	8	taxation	taxation	NOUN
ftr-332	1709	9	259	259	NUM
ftr-332	1709	10	3	3	NUM
ftr-332	1709	11	.	.	PUNCT
ftr-332	1710	1	no	no	DET
ftr-332	1710	2	sympathy	sympathy	NOUN
ftr-332	1710	3	for	for	ADP
ftr-332	1710	4	veterans	veteran	NOUN
ftr-332	1710	5	here	here	ADV
ftr-332	1710	6	.	.	PUNCT
ftr-332	1711	1	robinson	robinson	PROPN
ftr-332	1711	2	v.	v.	PROPN
ftr-332	1711	3	commissioner	commissioner	PROPN
ftr-332	1711	4	,	,	PUNCT
ftr-332	1711	5	t.c	t.c	PROPN
ftr-332	1711	6	.	.	PROPN
ftr-332	1711	7	memo	memo	NOUN
ftr-332	1711	8	.	.	PUNCT
ftr-332	1712	1	2011	2011	NUM
ftr-332	1712	2	-	-	SYM
ftr-332	1712	3	59	59	NUM
ftr-332	1712	4	(	(	PUNCT
ftr-332	1712	5	3/10/11	3/10/11	NUM
ftr-332	1712	6	)	)	PUNCT
ftr-332	1712	7	.	.	PUNCT
ftr-332	1713	1	the	the	DET
ftr-332	1713	2	tax	tax	NOUN
ftr-332	1713	3	court	court	NOUN
ftr-332	1713	4	(	(	PUNCT
ftr-332	1713	5	judge	judge	PROPN
ftr-332	1713	6	wells	wells	PROPN
ftr-332	1713	7	)	)	PUNCT
ftr-332	1713	8	held	hold	VERB
ftr-332	1713	9	that	that	SCONJ
ftr-332	1713	10	a	a	DET
ftr-332	1713	11	pension	pension	NOUN
ftr-332	1713	12	received	receive	VERB
ftr-332	1713	13	from	from	ADP
ftr-332	1713	14	the	the	DET
ftr-332	1713	15	united	united	PROPN
ftr-332	1713	16	states	states	PROPN
ftr-332	1713	17	to	to	ADP
ftr-332	1713	18	a	a	DET
ftr-332	1713	19	retired	retired	ADJ
ftr-332	1713	20	u.s	u.s	PROPN
ftr-332	1713	21	.	.	PROPN
ftr-332	1713	22	postal	postal	PROPN
ftr-332	1713	23	service	service	PROPN
ftr-332	1713	24	worker	worker	NOUN
ftr-332	1713	25	,	,	PUNCT
ftr-332	1713	26	whose	whose	DET
ftr-332	1713	27	retirement	retirement	NOUN
ftr-332	1713	28	was	be	AUX
ftr-332	1713	29	due	due	ADJ
ftr-332	1713	30	to	to	ADP
ftr-332	1713	31	delayed	delay	VERB
ftr-332	1713	32	effect	effect	NOUN
ftr-332	1713	33	of	of	ADP
ftr-332	1713	34	injuries	injury	NOUN
ftr-332	1713	35	received	receive	VERB
ftr-332	1713	36	while	while	SCONJ
ftr-332	1713	37	serving	serve	VERB
ftr-332	1713	38	in	in	ADP
ftr-332	1713	39	the	the	DET
ftr-332	1713	40	military	military	NOUN
ftr-332	1713	41	in	in	ADP
ftr-332	1713	42	vietnam	vietnam	PROPN
ftr-332	1713	43	,	,	PUNCT
ftr-332	1713	44	was	be	AUX
ftr-332	1713	45	not	not	PART
ftr-332	1713	46	excludable	excludable	ADJ
ftr-332	1713	47	under	under	ADP
ftr-332	1713	48	§	§	PROPN
ftr-332	1713	49	104(a)(4	104(a)(4	NUM
ftr-332	1713	50	)	)	PUNCT
ftr-332	1713	51	.	.	PUNCT
ftr-332	1714	1	the	the	DET
ftr-332	1714	2	cause	cause	NOUN
ftr-332	1714	3	of	of	ADP
ftr-332	1714	4	the	the	DET
ftr-332	1714	5	disability	disability	NOUN
ftr-332	1714	6	was	be	AUX
ftr-332	1714	7	irrelevant	irrelevant	ADJ
ftr-332	1714	8	when	when	SCONJ
ftr-332	1714	9	determining	determine	VERB
ftr-332	1714	10	eligibility	eligibility	NOUN
ftr-332	1714	11	for	for	ADP
ftr-332	1714	12	the	the	DET
ftr-332	1714	13	pension	pension	NOUN
ftr-332	1714	14	.	.	PUNCT
ftr-332	1715	1	thus	thus	ADV
ftr-332	1715	2	the	the	DET
ftr-332	1715	3	disability	disability	NOUN
ftr-332	1715	4	payments	payment	NOUN
ftr-332	1715	5	the	the	DET
ftr-332	1715	6	taxpayer	taxpayer	NOUN
ftr-332	1715	7	received	receive	VERB
ftr-332	1715	8	were	be	AUX
ftr-332	1715	9	not	not	PART
ftr-332	1715	10	paid	pay	VERB
ftr-332	1715	11	as	as	ADP
ftr-332	1715	12	compensation	compensation	NOUN
ftr-332	1715	13	for	for	ADP
ftr-332	1715	14	personal	personal	ADJ
ftr-332	1715	15	injuries	injury	NOUN
ftr-332	1715	16	or	or	CCONJ
ftr-332	1715	17	sickness	sickness	NOUN
ftr-332	1715	18	incurred	incur	VERB
ftr-332	1715	19	in	in	ADP
ftr-332	1715	20	military	military	ADJ
ftr-332	1715	21	service	service	NOUN
ftr-332	1715	22	,	,	PUNCT
ftr-332	1715	23	which	which	PRON
ftr-332	1715	24	is	be	AUX
ftr-332	1715	25	a	a	DET
ftr-332	1715	26	requirement	requirement	NOUN
ftr-332	1715	27	for	for	ADP
ftr-332	1715	28	§	§	PROPN
ftr-332	1715	29	104(a)(4	104(a)(4	NUM
ftr-332	1715	30	)	)	PUNCT
ftr-332	1715	31	.	.	PUNCT
ftr-332	1716	1	4	4	X
ftr-332	1716	2	.	.	X
ftr-332	1716	3	qui	qui	X
ftr-332	1716	4	tam	tam	PROPN
ftr-332	1716	5	relator	relator	PROPN
ftr-332	1716	6	’s	’s	PART
ftr-332	1716	7	award	award	NOUN
ftr-332	1716	8	is	be	AUX
ftr-332	1716	9	a	a	DET
ftr-332	1716	10	taxable	taxable	ADJ
ftr-332	1716	11	―reward.‖	―reward.‖	PROPN
ftr-332	1716	12	campbell	campbell	PROPN
ftr-332	1716	13	v.	v.	PROPN
ftr-332	1716	14	commissioner	commissioner	PROPN
ftr-332	1716	15	,	,	PUNCT
ftr-332	1716	16	658	658	NUM
ftr-332	1716	17	f.3d	f.3d	NUM
ftr-332	1716	18	1255	1255	NUM
ftr-332	1716	19	(	(	PUNCT
ftr-332	1716	20	11th	11th	ADJ
ftr-332	1716	21	cir	cir	NOUN
ftr-332	1716	22	.	.	PUNCT
ftr-332	1717	1	9/28/11	9/28/11	NUM
ftr-332	1717	2	)	)	PUNCT
ftr-332	1718	1	,	,	PUNCT
ftr-332	1718	2	aff’g	aff’g	PROPN
ftr-332	1718	3	134	134	NUM
ftr-332	1718	4	t.c	t.c	PROPN
ftr-332	1718	5	.	.	PROPN
ftr-332	1718	6	20	20	NUM
ftr-332	1718	7	(	(	PUNCT
ftr-332	1718	8	1/21/10	1/21/10	NUM
ftr-332	1718	9	)	)	PUNCT
ftr-332	1718	10	.	.	PUNCT
ftr-332	1719	1	the	the	DET
ftr-332	1719	2	taxpayer	taxpayer	NOUN
ftr-332	1719	3	recovered	recover	VERB
ftr-332	1719	4	a	a	DET
ftr-332	1719	5	gross	gross	ADJ
ftr-332	1719	6	award	award	NOUN
ftr-332	1719	7	of	of	ADP
ftr-332	1719	8	$	$	SYM
ftr-332	1719	9	8.75	8.75	NUM
ftr-332	1719	10	million	million	NUM
ftr-332	1719	11	as	as	ADP
ftr-332	1719	12	a	a	DET
ftr-332	1719	13	relator	relator	NOUN
ftr-332	1719	14	in	in	ADP
ftr-332	1719	15	a	a	DET
ftr-332	1719	16	qui	qui	X
ftr-332	1719	17	tam	tam	NOUN
ftr-332	1719	18	action	action	NOUN
ftr-332	1719	19	on	on	ADP
ftr-332	1719	20	behalf	behalf	NOUN
ftr-332	1719	21	of	of	ADP
ftr-332	1719	22	the	the	DET
ftr-332	1719	23	united	united	PROPN
ftr-332	1719	24	states	states	PROPN
ftr-332	1719	25	government	government	NOUN
ftr-332	1719	26	against	against	ADP
ftr-332	1719	27	a	a	DET
ftr-332	1719	28	military	military	ADJ
ftr-332	1719	29	contractor	contractor	NOUN
ftr-332	1719	30	and	and	CCONJ
ftr-332	1719	31	paid	pay	VERB
ftr-332	1719	32	$	$	SYM
ftr-332	1719	33	3.5	3.5	NUM
ftr-332	1719	34	million	million	NUM
ftr-332	1719	35	of	of	ADP
ftr-332	1719	36	attorney‘s	attorney‘s	PROPN
ftr-332	1719	37	fees	fee	NOUN
ftr-332	1719	38	,	,	PUNCT
ftr-332	1719	39	which	which	DET
ftr-332	1719	40	amount	amount	NOUN
ftr-332	1719	41	was	be	AUX
ftr-332	1719	42	retained	retain	VERB
ftr-332	1719	43	by	by	ADP
ftr-332	1719	44	the	the	DET
ftr-332	1719	45	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1719	46	attorney	attorney	NOUN
ftr-332	1719	47	to	to	ADP
ftr-332	1719	48	whom	whom	PRON
ftr-332	1719	49	the	the	DET
ftr-332	1719	50	$	$	SYM
ftr-332	1719	51	8.75	8.75	NUM
ftr-332	1719	52	million	million	NUM
ftr-332	1719	53	had	have	AUX
ftr-332	1719	54	been	be	AUX
ftr-332	1719	55	remitted	remit	VERB
ftr-332	1719	56	;	;	PUNCT
ftr-332	1719	57	the	the	DET
ftr-332	1719	58	taxpayer	taxpayer	NOUN
ftr-332	1719	59	received	receive	VERB
ftr-332	1719	60	only	only	ADV
ftr-332	1719	61	$	$	SYM
ftr-332	1719	62	5.25	5.25	NUM
ftr-332	1719	63	million	million	NUM
ftr-332	1719	64	from	from	ADP
ftr-332	1719	65	his	his	PRON
ftr-332	1719	66	attorney	attorney	NOUN
ftr-332	1719	67	.	.	PUNCT
ftr-332	1720	1	the	the	DET
ftr-332	1720	2	eleventh	eleventh	ADJ
ftr-332	1720	3	circuit	circuit	NOUN
ftr-332	1720	4	affirmed	affirm	VERB
ftr-332	1720	5	the	the	DET
ftr-332	1720	6	tax	tax	NOUN
ftr-332	1720	7	court‘s	court‘s	PROPN
ftr-332	1720	8	decision	decision	NOUN
ftr-332	1720	9	(	(	PUNCT
ftr-332	1720	10	judge	judge	NOUN
ftr-332	1720	11	wells	well	NOUN
ftr-332	1720	12	)	)	PUNCT
ftr-332	1720	13	holding	hold	VERB
ftr-332	1720	14	that	that	SCONJ
ftr-332	1720	15	the	the	DET
ftr-332	1720	16	entire	entire	ADJ
ftr-332	1720	17	gross	gross	ADJ
ftr-332	1720	18	award	award	NOUN
ftr-332	1720	19	of	of	ADP
ftr-332	1720	20	$	$	SYM
ftr-332	1720	21	8.75	8.75	NUM
ftr-332	1720	22	million	million	NUM
ftr-332	1720	23	was	be	AUX
ftr-332	1720	24	includable	includable	ADJ
ftr-332	1720	25	in	in	ADP
ftr-332	1720	26	gross	gross	ADJ
ftr-332	1720	27	income	income	NOUN
ftr-332	1720	28	,	,	PUNCT
ftr-332	1720	29	and	and	CCONJ
ftr-332	1720	30	the	the	DET
ftr-332	1720	31	$	$	SYM
ftr-332	1720	32	3.5	3.5	NUM
ftr-332	1720	33	million	million	NUM
ftr-332	1720	34	of	of	ADP
ftr-332	1720	35	attorney‘s	attorney‘s	PROPN
ftr-332	1720	36	fees	fee	NOUN
ftr-332	1720	37	was	be	AUX
ftr-332	1720	38	deductible	deductible	ADJ
ftr-332	1720	39	as	as	ADP
ftr-332	1720	40	a	a	DET
ftr-332	1720	41	miscellaneous	miscellaneous	ADJ
ftr-332	1720	42	itemized	itemize	VERB
ftr-332	1720	43	deduction	deduction	NOUN
ftr-332	1720	44	.	.	PUNCT
ftr-332	1721	1	the	the	DET
ftr-332	1721	2	court	court	NOUN
ftr-332	1721	3	of	of	ADP
ftr-332	1721	4	appeals	appeals	PROPN
ftr-332	1721	5	reasoned	reason	VERB
ftr-332	1721	6	that	that	SCONJ
ftr-332	1721	7	the	the	DET
ftr-332	1721	8	$	$	SYM
ftr-332	1721	9	8.75	8.75	NUM
ftr-332	1721	10	million	million	NUM
ftr-332	1721	11	was	be	AUX
ftr-332	1721	12	in	in	ADP
ftr-332	1721	13	the	the	DET
ftr-332	1721	14	nature	nature	NOUN
ftr-332	1721	15	of	of	ADP
ftr-332	1721	16	a	a	DET
ftr-332	1721	17	―reward.‖	―reward.‖	NOUN
ftr-332	1721	18	the	the	DET
ftr-332	1721	19	court	court	NOUN
ftr-332	1721	20	of	of	ADP
ftr-332	1721	21	appeals	appeal	NOUN
ftr-332	1721	22	also	also	ADV
ftr-332	1721	23	upheld	uphold	VERB
ftr-332	1721	24	the	the	DET
ftr-332	1721	25	§	§	PROPN
ftr-332	1721	26	6662(b	6662(b	ADJ
ftr-332	1721	27	)	)	PUNCT
ftr-332	1721	28	substantial	substantial	ADJ
ftr-332	1721	29	understatement	understatement	NOUN
ftr-332	1721	30	penalty	penalty	NOUN
ftr-332	1721	31	;	;	PUNCT
ftr-332	1721	32	even	even	ADV
ftr-332	1721	33	though	though	SCONJ
ftr-332	1721	34	the	the	DET
ftr-332	1721	35	taxpayer	taxpayer	NOUN
ftr-332	1721	36	filed	file	VERB
ftr-332	1721	37	a	a	DET
ftr-332	1721	38	form	form	NOUN
ftr-332	1721	39	8275	8275	NUM
ftr-332	1721	40	,	,	PUNCT
ftr-332	1721	41	there	there	PRON
ftr-332	1721	42	was	be	VERB
ftr-332	1721	43	neither	neither	CCONJ
ftr-332	1721	44	reasonable	reasonable	ADJ
ftr-332	1721	45	cause	cause	NOUN
ftr-332	1721	46	nor	nor	CCONJ
ftr-332	1721	47	substantial	substantial	ADJ
ftr-332	1721	48	authority	authority	NOUN
ftr-332	1721	49	supporting	support	VERB
ftr-332	1721	50	the	the	DET
ftr-332	1721	51	omission	omission	NOUN
ftr-332	1721	52	from	from	ADP
ftr-332	1721	53	gross	gross	ADJ
ftr-332	1721	54	income	income	NOUN
ftr-332	1721	55	.	.	PUNCT
ftr-332	1722	1			X
ftr-332	1723	1	―qui	―qui	NOUN
ftr-332	1723	2	tam‖	tam‖	PUNCT
ftr-332	1723	3	is	be	AUX
ftr-332	1723	4	an	an	DET
ftr-332	1723	5	abbreviation	abbreviation	NOUN
ftr-332	1723	6	of	of	ADP
ftr-332	1723	7	the	the	DET
ftr-332	1723	8	latin	latin	ADJ
ftr-332	1723	9	phrase	phrase	NOUN
ftr-332	1723	10	―qui	―qui	X
ftr-332	1723	11	tam	tam	X
ftr-332	1723	12	pro	pro	X
ftr-332	1723	13	domino	domino	PROPN
ftr-332	1723	14	rege	rege	PROPN
ftr-332	1723	15	quam	quam	PROPN
ftr-332	1723	16	pro	pro	X
ftr-332	1723	17	se	se	X
ftr-332	1723	18	ipso	ipso	PROPN
ftr-332	1723	19	in	in	ADP
ftr-332	1723	20	hac	hac	X
ftr-332	1723	21	parte	parte	NOUN
ftr-332	1723	22	sequitor,‖	sequitor,‖	PROPN
ftr-332	1723	23	which	which	PRON
ftr-332	1723	24	means	mean	VERB
ftr-332	1723	25	―who	―who	PRON
ftr-332	1723	26	pursues	pursue	VERB
ftr-332	1723	27	this	this	DET
ftr-332	1723	28	action	action	NOUN
ftr-332	1723	29	on	on	ADP
ftr-332	1723	30	our	our	PRON
ftr-332	1723	31	lord	lord	PROPN
ftr-332	1723	32	the	the	DET
ftr-332	1723	33	king‘s	king‘s	NOUN
ftr-332	1723	34	behalf	behalf	NOUN
ftr-332	1723	35	as	as	ADV
ftr-332	1723	36	well	well	ADV
ftr-332	1723	37	as	as	ADP
ftr-332	1723	38	his	his	PRON
ftr-332	1723	39	own.‖	own.‖	ADJ
ftr-332	1723	40			NOUN
ftr-332	1723	41	the	the	DET
ftr-332	1723	42	tax	tax	NOUN
ftr-332	1723	43	year	year	NOUN
ftr-332	1723	44	involved	involve	VERB
ftr-332	1723	45	in	in	ADP
ftr-332	1723	46	this	this	DET
ftr-332	1723	47	case	case	NOUN
ftr-332	1723	48	(	(	PUNCT
ftr-332	1723	49	2003	2003	NUM
ftr-332	1723	50	)	)	PUNCT
ftr-332	1723	51	pre	pre	NOUN
ftr-332	1723	52	-	-	NOUN
ftr-332	1723	53	dates	date	VERB
ftr-332	1723	54	the	the	DET
ftr-332	1723	55	effective	effective	ADJ
ftr-332	1723	56	date	date	NOUN
ftr-332	1723	57	of	of	ADP
ftr-332	1723	58	2004	2004	NUM
ftr-332	1723	59	amendments	amendment	NOUN
ftr-332	1723	60	to	to	ADP
ftr-332	1723	61	§	§	PROPN
ftr-332	1723	62	62(a	62(a	PROPN
ftr-332	1723	63	)	)	PUNCT
ftr-332	1723	64	,	,	PUNCT
ftr-332	1723	65	which	which	PRON
ftr-332	1723	66	now	now	ADV
ftr-332	1723	67	permits	permit	VERB
ftr-332	1723	68	attorney‘s	attorney‘s	PROPN
ftr-332	1723	69	fees	fee	NOUN
ftr-332	1723	70	in	in	ADP
ftr-332	1723	71	a	a	DET
ftr-332	1723	72	false	false	ADJ
ftr-332	1723	73	claims	claim	NOUN
ftr-332	1723	74	act	act	NOUN
ftr-332	1723	75	case	case	NOUN
ftr-332	1723	76	to	to	PART
ftr-332	1723	77	be	be	AUX
ftr-332	1723	78	an	an	DET
ftr-332	1723	79	above	above	ADP
ftr-332	1723	80	-	-	PUNCT
ftr-332	1723	81	the	the	DET
ftr-332	1723	82	-	-	PUNCT
ftr-332	1723	83	line	line	NOUN
ftr-332	1723	84	deduction	deduction	NOUN
ftr-332	1723	85	.	.	PUNCT
ftr-332	1724	1	5	5	X
ftr-332	1724	2	.	.	X
ftr-332	1724	3	compensation	compensation	NOUN
ftr-332	1724	4	to	to	ADP
ftr-332	1724	5	victims	victim	NOUN
ftr-332	1724	6	of	of	ADP
ftr-332	1724	7	human	human	ADJ
ftr-332	1724	8	trafficking	trafficking	NOUN
ftr-332	1724	9	is	be	AUX
ftr-332	1724	10	tax	tax	NOUN
ftr-332	1724	11	-	-	PUNCT
ftr-332	1724	12	free	free	ADJ
ftr-332	1724	13	.	.	PUNCT
ftr-332	1725	1	the	the	DET
ftr-332	1725	2	irs	irs	PROPN
ftr-332	1725	3	would	would	AUX
ftr-332	1725	4	have	have	AUX
ftr-332	1725	5	been	be	AUX
ftr-332	1725	6	pilloried	pillory	VERB
ftr-332	1725	7	if	if	SCONJ
ftr-332	1725	8	it	it	PRON
ftr-332	1725	9	had	have	AUX
ftr-332	1725	10	ruled	rule	VERB
ftr-332	1725	11	the	the	DET
ftr-332	1725	12	other	other	ADJ
ftr-332	1725	13	way	way	NOUN
ftr-332	1725	14	.	.	PUNCT
ftr-332	1726	1	notice	notice	VERB
ftr-332	1726	2	2012	2012	NUM
ftr-332	1726	3	-	-	SYM
ftr-332	1726	4	12	12	NUM
ftr-332	1726	5	,	,	PUNCT
ftr-332	1726	6	2012	2012	NUM
ftr-332	1726	7	-	-	SYM
ftr-332	1726	8	6	6	NUM
ftr-332	1726	9	i.r.b	i.r.b	NOUN
ftr-332	1726	10	.	.	PUNCT
ftr-332	1727	1	365	365	NUM
ftr-332	1727	2	(	(	PUNCT
ftr-332	1727	3	1/19/12	1/19/12	NUM
ftr-332	1727	4	)	)	PUNCT
ftr-332	1727	5	.	.	PUNCT
ftr-332	1728	1	mandatory	mandatory	ADJ
ftr-332	1728	2	restitution	restitution	NOUN
ftr-332	1728	3	payments	payment	NOUN
ftr-332	1728	4	awarded	award	VERB
ftr-332	1728	5	under	under	ADP
ftr-332	1728	6	18	18	NUM
ftr-332	1728	7	u.s.c	u.s.c	ADJ
ftr-332	1728	8	.	.	PUNCT
ftr-332	1729	1	§	§	PROPN
ftr-332	1729	2	1593	1593	NUM
ftr-332	1729	3	,	,	PUNCT
ftr-332	1729	4	which	which	PRON
ftr-332	1729	5	criminalizes	criminalize	VERB
ftr-332	1729	6	(	(	PUNCT
ftr-332	1729	7	1	1	X
ftr-332	1729	8	)	)	PUNCT
ftr-332	1729	9	holding	hold	VERB
ftr-332	1729	10	a	a	DET
ftr-332	1729	11	person	person	NOUN
ftr-332	1729	12	to	to	ADP
ftr-332	1729	13	a	a	DET
ftr-332	1729	14	condition	condition	NOUN
ftr-332	1729	15	of	of	ADP
ftr-332	1729	16	peonage	peonage	NOUN
ftr-332	1729	17	;	;	PUNCT
ftr-332	1729	18	(	(	PUNCT
ftr-332	1729	19	2	2	X
ftr-332	1729	20	)	)	PUNCT
ftr-332	1729	21	kidnapping	kidnapping	NOUN
ftr-332	1729	22	or	or	CCONJ
ftr-332	1729	23	carrying	carry	VERB
ftr-332	1729	24	away	away	ADP
ftr-332	1729	25	a	a	DET
ftr-332	1729	26	person	person	NOUN
ftr-332	1729	27	to	to	PART
ftr-332	1729	28	sell	sell	VERB
ftr-332	1729	29	the	the	DET
ftr-332	1729	30	person	person	NOUN
ftr-332	1729	31	into	into	ADP
ftr-332	1729	32	involuntary	involuntary	ADJ
ftr-332	1729	33	servitude	servitude	NOUN
ftr-332	1729	34	or	or	CCONJ
ftr-332	1729	35	to	to	PART
ftr-332	1729	36	be	be	AUX
ftr-332	1729	37	held	hold	VERB
ftr-332	1729	38	as	as	ADP
ftr-332	1729	39	a	a	DET
ftr-332	1729	40	slave	slave	NOUN
ftr-332	1729	41	,	,	PUNCT
ftr-332	1729	42	(	(	PUNCT
ftr-332	1729	43	3	3	X
ftr-332	1729	44	)	)	PUNCT
ftr-332	1729	45	providing	provide	VERB
ftr-332	1729	46	or	or	CCONJ
ftr-332	1729	47	obtaining	obtain	VERB
ftr-332	1729	48	a	a	DET
ftr-332	1729	49	person	person	NOUN
ftr-332	1729	50	's	's	PART
ftr-332	1729	51	services	service	NOUN
ftr-332	1729	52	or	or	CCONJ
ftr-332	1729	53	labor	labor	NOUN
ftr-332	1729	54	by	by	ADP
ftr-332	1729	55	actual	actual	ADJ
ftr-332	1729	56	or	or	CCONJ
ftr-332	1729	57	threatened	threaten	VERB
ftr-332	1729	58	use	use	NOUN
ftr-332	1729	59	of	of	ADP
ftr-332	1729	60	certain	certain	ADJ
ftr-332	1729	61	means	mean	NOUN
ftr-332	1729	62	including	include	VERB
ftr-332	1729	63	force	force	NOUN
ftr-332	1729	64	,	,	PUNCT
ftr-332	1729	65	physical	physical	ADJ
ftr-332	1729	66	restraint	restraint	NOUN
ftr-332	1729	67	,	,	PUNCT
ftr-332	1729	68	serious	serious	ADJ
ftr-332	1729	69	harm	harm	NOUN
ftr-332	1729	70	,	,	PUNCT
ftr-332	1729	71	and	and	CCONJ
ftr-332	1729	72	abuse	abuse	NOUN
ftr-332	1729	73	of	of	ADP
ftr-332	1729	74	legal	legal	ADJ
ftr-332	1729	75	process	process	NOUN
ftr-332	1729	76	,	,	PUNCT
ftr-332	1729	77	and	and	CCONJ
ftr-332	1729	78	(	(	PUNCT
ftr-332	1729	79	4	4	X
ftr-332	1729	80	)	)	PUNCT
ftr-332	1729	81	sex	sex	NOUN
ftr-332	1729	82	trafficking	trafficking	NOUN
ftr-332	1729	83	of	of	ADP
ftr-332	1729	84	children	child	NOUN
ftr-332	1729	85	or	or	CCONJ
ftr-332	1729	86	by	by	ADP
ftr-332	1729	87	force	force	NOUN
ftr-332	1729	88	,	,	PUNCT
ftr-332	1729	89	fraud	fraud	NOUN
ftr-332	1729	90	,	,	PUNCT
ftr-332	1729	91	or	or	CCONJ
ftr-332	1729	92	coercion	coercion	NOUN
ftr-332	1729	93	,	,	PUNCT
ftr-332	1729	94	are	be	AUX
ftr-332	1729	95	excluded	exclude	VERB
ftr-332	1729	96	from	from	ADP
ftr-332	1729	97	gross	gross	ADJ
ftr-332	1729	98	income	income	NOUN
ftr-332	1729	99	.	.	PUNCT
ftr-332	1730	1	260	260	NUM
ftr-332	1730	2	florida	florida	PROPN
ftr-332	1730	3	tax	tax	NOUN
ftr-332	1730	4	review	review	NOUN
ftr-332	1730	5	[	[	X
ftr-332	1730	6	vol	vol	NOUN
ftr-332	1730	7	.	.	PUNCT
ftr-332	1731	1	12:5	12:5	NUM
ftr-332	1731	2	6	6	NUM
ftr-332	1731	3	.	.	PUNCT
ftr-332	1732	1	the	the	DET
ftr-332	1732	2	treasury	treasury	PROPN
ftr-332	1732	3	department	department	PROPN
ftr-332	1732	4	uses	use	VERB
ftr-332	1732	5	regulations	regulation	NOUN
ftr-332	1732	6	to	to	PART
ftr-332	1732	7	reverse	reverse	VERB
ftr-332	1732	8	a	a	DET
ftr-332	1732	9	principle	principle	NOUN
ftr-332	1732	10	established	establish	VERB
ftr-332	1732	11	in	in	ADP
ftr-332	1732	12	a	a	DET
ftr-332	1732	13	supreme	supreme	ADJ
ftr-332	1732	14	court	court	NOUN
ftr-332	1732	15	decision	decision	NOUN
ftr-332	1732	16	that	that	PRON
ftr-332	1732	17	the	the	DET
ftr-332	1732	18	government	government	NOUN
ftr-332	1732	19	won	win	VERB
ftr-332	1732	20	.	.	PUNCT
ftr-332	1733	1	do	do	AUX
ftr-332	1733	2	mayo	mayo	NOUN
ftr-332	1733	3	doubters	doubter	NOUN
ftr-332	1733	4	think	think	VERB
ftr-332	1733	5	that	that	SCONJ
ftr-332	1733	6	the	the	DET
ftr-332	1733	7	treasury	treasury	NOUN
ftr-332	1733	8	exceeds	exceed	VERB
ftr-332	1733	9	its	its	PRON
ftr-332	1733	10	powers	power	NOUN
ftr-332	1733	11	when	when	SCONJ
ftr-332	1733	12	it	it	PRON
ftr-332	1733	13	issues	issue	VERB
ftr-332	1733	14	regulations	regulation	NOUN
ftr-332	1733	15	giving	give	VERB
ftr-332	1733	16	away	away	ADP
ftr-332	1733	17	government	government	NOUN
ftr-332	1733	18	victories	victory	NOUN
ftr-332	1733	19	in	in	ADP
ftr-332	1733	20	the	the	DET
ftr-332	1733	21	supreme	supreme	PROPN
ftr-332	1733	22	court	court	PROPN
ftr-332	1733	23	?	?	PUNCT
ftr-332	1734	1	t.d	t.d	PROPN
ftr-332	1734	2	.	.	NOUN
ftr-332	1734	3	9573	9573	NUM
ftr-332	1734	4	,	,	PUNCT
ftr-332	1735	1	damages	damage	NOUN
ftr-332	1735	2	received	receive	VERB
ftr-332	1735	3	on	on	ADP
ftr-332	1735	4	account	account	NOUN
ftr-332	1735	5	of	of	ADP
ftr-332	1735	6	personal	personal	ADJ
ftr-332	1735	7	physical	physical	ADJ
ftr-332	1735	8	injuries	injury	NOUN
ftr-332	1735	9	or	or	CCONJ
ftr-332	1735	10	physical	physical	ADJ
ftr-332	1735	11	sickness	sickness	NOUN
ftr-332	1735	12	,	,	PUNCT
ftr-332	1735	13	77	77	NUM
ftr-332	1735	14	f.r	f.r	NOUN
ftr-332	1735	15	.	.	NOUN
ftr-332	1735	16	3106	3106	NUM
ftr-332	1735	17	(	(	PUNCT
ftr-332	1735	18	1/23/12	1/23/12	NUM
ftr-332	1735	19	)	)	PUNCT
ftr-332	1735	20	.	.	PUNCT
ftr-332	1736	1	the	the	DET
ftr-332	1736	2	treasury	treasury	PROPN
ftr-332	1736	3	department	department	PROPN
ftr-332	1736	4	has	have	AUX
ftr-332	1736	5	finalized	finalize	VERB
ftr-332	1736	6	proposed	propose	VERB
ftr-332	1736	7	amendments	amendment	NOUN
ftr-332	1736	8	(	(	PUNCT
ftr-332	1736	9	reg-127270	reg-127270	NOUN
ftr-332	1736	10	-	-	PUNCT
ftr-332	1736	11	06	06	NUM
ftr-332	1736	12	,	,	PUNCT
ftr-332	1736	13	damages	damage	NOUN
ftr-332	1736	14	received	receive	VERB
ftr-332	1736	15	on	on	ADP
ftr-332	1736	16	account	account	NOUN
ftr-332	1736	17	of	of	ADP
ftr-332	1736	18	personal	personal	ADJ
ftr-332	1736	19	physical	physical	ADJ
ftr-332	1736	20	injuries	injury	NOUN
ftr-332	1736	21	or	or	CCONJ
ftr-332	1736	22	physical	physical	ADJ
ftr-332	1736	23	sickness	sickness	NOUN
ftr-332	1736	24	,	,	PUNCT
ftr-332	1736	25	74	74	NUM
ftr-332	1736	26	f.r	f.r	NOUN
ftr-332	1736	27	.	.	PROPN
ftr-332	1736	28	47152	47152	NUM
ftr-332	1736	29	(	(	PUNCT
ftr-332	1736	30	9/15/09	9/15/09	NUM
ftr-332	1736	31	)	)	PUNCT
ftr-332	1736	32	)	)	PUNCT
ftr-332	1736	33	to	to	ADP
ftr-332	1736	34	reg	reg	NOUN
ftr-332	1736	35	.	.	PUNCT
ftr-332	1737	1	§	§	PROPN
ftr-332	1737	2	1.104	1.104	NUM
ftr-332	1737	3	-	-	SYM
ftr-332	1737	4	1(c	1(c	NUM
ftr-332	1737	5	)	)	PUNCT
ftr-332	1737	6	under	under	ADP
ftr-332	1737	7	§	§	PROPN
ftr-332	1737	8	104(a)(2	104(a)(2	NUM
ftr-332	1737	9	)	)	PUNCT
ftr-332	1737	10	to	to	PART
ftr-332	1737	11	reflect	reflect	VERB
ftr-332	1737	12	amendments	amendment	NOUN
ftr-332	1737	13	to	to	ADP
ftr-332	1737	14	§	§	PROPN
ftr-332	1737	15	104	104	NUM
ftr-332	1737	16	and	and	CCONJ
ftr-332	1737	17	certain	certain	ADJ
ftr-332	1737	18	judicial	judicial	ADJ
ftr-332	1737	19	decisions	decision	NOUN
ftr-332	1737	20	.	.	PUNCT
ftr-332	1738	1	the	the	DET
ftr-332	1738	2	amended	amend	VERB
ftr-332	1738	3	regulations	regulation	NOUN
ftr-332	1738	4	provide	provide	VERB
ftr-332	1738	5	that	that	SCONJ
ftr-332	1738	6	the	the	DET
ftr-332	1738	7	§	§	PROPN
ftr-332	1738	8	104(a)(2	104(a)(2	NUM
ftr-332	1738	9	)	)	PUNCT
ftr-332	1738	10	exclusion	exclusion	NOUN
ftr-332	1738	11	applies	apply	VERB
ftr-332	1738	12	to	to	ADP
ftr-332	1738	13	personal	personal	ADJ
ftr-332	1738	14	physical	physical	ADJ
ftr-332	1738	15	injuries	injury	NOUN
ftr-332	1738	16	or	or	CCONJ
ftr-332	1738	17	physical	physical	ADJ
ftr-332	1738	18	sickness	sickness	NOUN
ftr-332	1738	19	.	.	PUNCT
ftr-332	1739	1	emotional	emotional	ADJ
ftr-332	1739	2	distress	distress	NOUN
ftr-332	1739	3	is	be	AUX
ftr-332	1739	4	not	not	PART
ftr-332	1739	5	considered	consider	VERB
ftr-332	1739	6	to	to	PART
ftr-332	1739	7	be	be	AUX
ftr-332	1739	8	a	a	DET
ftr-332	1739	9	physical	physical	ADJ
ftr-332	1739	10	injury	injury	NOUN
ftr-332	1739	11	or	or	CCONJ
ftr-332	1739	12	physical	physical	ADJ
ftr-332	1739	13	sickness	sickness	NOUN
ftr-332	1739	14	.	.	PUNCT
ftr-332	1740	1	however	however	ADV
ftr-332	1740	2	,	,	PUNCT
ftr-332	1740	3	the	the	DET
ftr-332	1740	4	regulations	regulation	NOUN
ftr-332	1740	5	provide	provide	VERB
ftr-332	1740	6	that	that	SCONJ
ftr-332	1740	7	damages	damage	NOUN
ftr-332	1740	8	for	for	ADP
ftr-332	1740	9	emotional	emotional	ADJ
ftr-332	1740	10	distress	distress	NOUN
ftr-332	1740	11	attributable	attributable	ADJ
ftr-332	1740	12	to	to	ADP
ftr-332	1740	13	a	a	DET
ftr-332	1740	14	physical	physical	ADJ
ftr-332	1740	15	injury	injury	NOUN
ftr-332	1740	16	or	or	CCONJ
ftr-332	1740	17	physical	physical	ADJ
ftr-332	1740	18	sickness	sickness	NOUN
ftr-332	1740	19	are	be	AUX
ftr-332	1740	20	excludable	excludable	ADJ
ftr-332	1740	21	under	under	ADP
ftr-332	1740	22	§	§	PROPN
ftr-332	1740	23	104(a)(2	104(a)(2	NUM
ftr-332	1740	24	)	)	PUNCT
ftr-332	1740	25	.	.	PUNCT
ftr-332	1741	1	the	the	DET
ftr-332	1741	2	regulations	regulation	NOUN
ftr-332	1741	3	do	do	AUX
ftr-332	1741	4	not	not	PART
ftr-332	1741	5	address	address	VERB
ftr-332	1741	6	loss	loss	NOUN
ftr-332	1741	7	of	of	ADP
ftr-332	1741	8	consortium	consortium	NOUN
ftr-332	1741	9	or	or	CCONJ
ftr-332	1741	10	emotional	emotional	ADJ
ftr-332	1741	11	distress	distress	NOUN
ftr-332	1741	12	from	from	ADP
ftr-332	1741	13	witnessing	witness	VERB
ftr-332	1741	14	physical	physical	ADJ
ftr-332	1741	15	injury	injury	NOUN
ftr-332	1741	16	to	to	ADP
ftr-332	1741	17	another	another	DET
ftr-332	1741	18	person	person	NOUN
ftr-332	1741	19	.	.	PUNCT
ftr-332	1742	1	under	under	ADP
ftr-332	1742	2	the	the	DET
ftr-332	1742	3	amended	amend	VERB
ftr-332	1742	4	regulations	regulation	NOUN
ftr-332	1742	5	,	,	PUNCT
ftr-332	1742	6	the	the	DET
ftr-332	1742	7	term	term	NOUN
ftr-332	1742	8	―damages‖	―damages‖	PROPN
ftr-332	1742	9	means	mean	VERB
ftr-332	1742	10	an	an	DET
ftr-332	1742	11	amount	amount	NOUN
ftr-332	1742	12	received	receive	VERB
ftr-332	1742	13	(	(	PUNCT
ftr-332	1742	14	other	other	ADJ
ftr-332	1742	15	than	than	ADP
ftr-332	1742	16	workers	worker	NOUN
ftr-332	1742	17	‘	'	PUNCT
ftr-332	1742	18	compensation	compensation	NOUN
ftr-332	1742	19	)	)	PUNCT
ftr-332	1742	20	through	through	ADP
ftr-332	1742	21	prosecution	prosecution	NOUN
ftr-332	1742	22	of	of	ADP
ftr-332	1742	23	a	a	DET
ftr-332	1742	24	legal	legal	ADJ
ftr-332	1742	25	suit	suit	NOUN
ftr-332	1742	26	or	or	CCONJ
ftr-332	1742	27	action	action	NOUN
ftr-332	1742	28	,	,	PUNCT
ftr-332	1742	29	or	or	CCONJ
ftr-332	1742	30	through	through	ADP
ftr-332	1742	31	a	a	DET
ftr-332	1742	32	settlement	settlement	NOUN
ftr-332	1742	33	agreement	agreement	NOUN
ftr-332	1742	34	entered	enter	VERB
ftr-332	1742	35	into	into	ADP
ftr-332	1742	36	in	in	ADP
ftr-332	1742	37	lieu	lieu	NOUN
ftr-332	1742	38	of	of	ADP
ftr-332	1742	39	prosecution	prosecution	NOUN
ftr-332	1742	40	.	.	PUNCT
ftr-332	1743	1	notably	notably	ADV
ftr-332	1743	2	,	,	PUNCT
ftr-332	1743	3	the	the	DET
ftr-332	1743	4	amended	amend	VERB
ftr-332	1743	5	regulations	regulation	NOUN
ftr-332	1743	6	eliminate	eliminate	VERB
ftr-332	1743	7	the	the	DET
ftr-332	1743	8	requirement	requirement	NOUN
ftr-332	1743	9	in	in	ADP
ftr-332	1743	10	the	the	DET
ftr-332	1743	11	prior	prior	ADJ
ftr-332	1743	12	regulations	regulation	NOUN
ftr-332	1743	13	that	that	PRON
ftr-332	1743	14	to	to	PART
ftr-332	1743	15	be	be	AUX
ftr-332	1743	16	excludable	excludable	ADJ
ftr-332	1743	17	under	under	ADP
ftr-332	1743	18	§	§	PROPN
ftr-332	1743	19	104(a)(2	104(a)(2	NUM
ftr-332	1743	20	)	)	PUNCT
ftr-332	1743	21	the	the	DET
ftr-332	1743	22	damages	damage	NOUN
ftr-332	1743	23	must	must	AUX
ftr-332	1743	24	have	have	AUX
ftr-332	1743	25	been	be	AUX
ftr-332	1743	26	―based	―base	VERB
ftr-332	1743	27	upon	upon	SCONJ
ftr-332	1743	28	tort	tort	NOUN
ftr-332	1743	29	or	or	CCONJ
ftr-332	1743	30	tort	tort	NOUN
ftr-332	1743	31	type	type	NOUN
ftr-332	1743	32	rights.‖	rights.‖	NOUN
ftr-332	1743	33	thus	thus	ADV
ftr-332	1743	34	,	,	PUNCT
ftr-332	1743	35	damages	damage	NOUN
ftr-332	1743	36	for	for	ADP
ftr-332	1743	37	physical	physical	ADJ
ftr-332	1743	38	injuries	injury	NOUN
ftr-332	1743	39	may	may	AUX
ftr-332	1743	40	qualify	qualify	VERB
ftr-332	1743	41	for	for	ADP
ftr-332	1743	42	exclusion	exclusion	NOUN
ftr-332	1743	43	under	under	ADP
ftr-332	1743	44	§	§	PROPN
ftr-332	1743	45	104(a)(2	104(a)(2	NUM
ftr-332	1743	46	)	)	PUNCT
ftr-332	1743	47	even	even	ADV
ftr-332	1743	48	though	though	SCONJ
ftr-332	1743	49	the	the	DET
ftr-332	1743	50	injury	injury	NOUN
ftr-332	1743	51	giving	give	VERB
ftr-332	1743	52	rise	rise	NOUN
ftr-332	1743	53	to	to	ADP
ftr-332	1743	54	the	the	DET
ftr-332	1743	55	damages	damage	NOUN
ftr-332	1743	56	is	be	AUX
ftr-332	1743	57	not	not	PART
ftr-332	1743	58	defined	define	VERB
ftr-332	1743	59	as	as	ADP
ftr-332	1743	60	a	a	DET
ftr-332	1743	61	tort	tort	NOUN
ftr-332	1743	62	under	under	ADP
ftr-332	1743	63	state	state	NOUN
ftr-332	1743	64	or	or	CCONJ
ftr-332	1743	65	common	common	ADJ
ftr-332	1743	66	law	law	NOUN
ftr-332	1743	67	.	.	PUNCT
ftr-332	1744	1	the	the	DET
ftr-332	1744	2	reason	reason	NOUN
ftr-332	1744	3	for	for	ADP
ftr-332	1744	4	the	the	DET
ftr-332	1744	5	change	change	NOUN
ftr-332	1744	6	was	be	AUX
ftr-332	1744	7	the	the	DET
ftr-332	1744	8	treasury	treasury	PROPN
ftr-332	1744	9	department	department	NOUN
ftr-332	1744	10	's	's	PART
ftr-332	1744	11	concern	concern	NOUN
ftr-332	1744	12	that	that	SCONJ
ftr-332	1744	13	the	the	DET
ftr-332	1744	14	supreme	supreme	PROPN
ftr-332	1744	15	court‘s	court‘s	PROPN
ftr-332	1744	16	interpretation	interpretation	NOUN
ftr-332	1744	17	of	of	ADP
ftr-332	1744	18	the	the	DET
ftr-332	1744	19	tort	tort	NOUN
ftr-332	1744	20	type	type	NOUN
ftr-332	1744	21	rights	right	NOUN
ftr-332	1744	22	test	test	NOUN
ftr-332	1744	23	in	in	ADP
ftr-332	1744	24	united	united	PROPN
ftr-332	1744	25	states	states	PROPN
ftr-332	1744	26	v.	v.	ADP
ftr-332	1744	27	burke	burke	PROPN
ftr-332	1744	28	,	,	PUNCT
ftr-332	1744	29	504	504	NUM
ftr-332	1744	30	u.s	u.s	PROPN
ftr-332	1744	31	.	.	PROPN
ftr-332	1744	32	229	229	NUM
ftr-332	1744	33	(	(	PUNCT
ftr-332	1744	34	1992	1992	NUM
ftr-332	1744	35	)	)	PUNCT
ftr-332	1744	36	,	,	PUNCT
ftr-332	1744	37	limiting	limit	VERB
ftr-332	1744	38	the	the	DET
ftr-332	1744	39	§	§	PROPN
ftr-332	1744	40	104(a)(2	104(a)(2	NUM
ftr-332	1744	41	)	)	PUNCT
ftr-332	1744	42	exclusion	exclusion	NOUN
ftr-332	1744	43	to	to	ADP
ftr-332	1744	44	damages	damage	NOUN
ftr-332	1744	45	for	for	ADP
ftr-332	1744	46	personal	personal	ADJ
ftr-332	1744	47	injuries	injury	NOUN
ftr-332	1744	48	for	for	ADP
ftr-332	1744	49	which	which	PRON
ftr-332	1744	50	the	the	DET
ftr-332	1744	51	full	full	ADJ
ftr-332	1744	52	range	range	NOUN
ftr-332	1744	53	of	of	ADP
ftr-332	1744	54	tort	tort	NOUN
ftr-332	1744	55	-	-	PUNCT
ftr-332	1744	56	type	type	NOUN
ftr-332	1744	57	remedies	remedy	NOUN
ftr-332	1744	58	is	be	AUX
ftr-332	1744	59	available	available	ADJ
ftr-332	1744	60	,	,	PUNCT
ftr-332	1744	61	could	could	AUX
ftr-332	1744	62	preclude	preclude	VERB
ftr-332	1744	63	an	an	DET
ftr-332	1744	64	exclusion	exclusion	NOUN
ftr-332	1744	65	under	under	ADP
ftr-332	1744	66	§	§	PROPN
ftr-332	1744	67	104(a)(2	104(a)(2	NUM
ftr-332	1744	68	)	)	PUNCT
ftr-332	1744	69	for	for	ADP
ftr-332	1744	70	redress	redress	NOUN
ftr-332	1744	71	of	of	ADP
ftr-332	1744	72	physical	physical	ADJ
ftr-332	1744	73	personal	personal	ADJ
ftr-332	1744	74	injuries	injury	NOUN
ftr-332	1744	75	under	under	ADP
ftr-332	1744	76	a	a	DET
ftr-332	1744	77	―no	―no	NUM
ftr-332	1744	78	-	-	PUNCT
ftr-332	1744	79	fault‖	fault‖	PROPN
ftr-332	1744	80	statute	statute	NOUN
ftr-332	1744	81	that	that	PRON
ftr-332	1744	82	does	do	AUX
ftr-332	1744	83	not	not	PART
ftr-332	1744	84	provide	provide	VERB
ftr-332	1744	85	traditional	traditional	ADJ
ftr-332	1744	86	tort	tort	NOUN
ftr-332	1744	87	-	-	PUNCT
ftr-332	1744	88	type	type	NOUN
ftr-332	1744	89	remedies	remedy	NOUN
ftr-332	1744	90	.	.	PUNCT
ftr-332	1745	1			PRON
ftr-332	1745	2	taxpayers	taxpayer	NOUN
ftr-332	1745	3	may	may	AUX
ftr-332	1745	4	apply	apply	VERB
ftr-332	1745	5	the	the	DET
ftr-332	1745	6	amended	amend	VERB
ftr-332	1745	7	regulations	regulation	NOUN
ftr-332	1745	8	to	to	ADP
ftr-332	1745	9	amounts	amount	NOUN
ftr-332	1745	10	paid	pay	VERB
ftr-332	1745	11	pursuant	pursuant	ADV
ftr-332	1745	12	to	to	ADP
ftr-332	1745	13	a	a	DET
ftr-332	1745	14	written	write	VERB
ftr-332	1745	15	binding	bind	VERB
ftr-332	1745	16	agreement	agreement	NOUN
ftr-332	1745	17	,	,	PUNCT
ftr-332	1745	18	court	court	NOUN
ftr-332	1745	19	decree	decree	NOUN
ftr-332	1745	20	,	,	PUNCT
ftr-332	1745	21	or	or	CCONJ
ftr-332	1745	22	mediation	mediation	NOUN
ftr-332	1745	23	award	award	NOUN
ftr-332	1745	24	entered	enter	VERB
ftr-332	1745	25	into	into	ADP
ftr-332	1745	26	or	or	CCONJ
ftr-332	1745	27	issued	issue	VERB
ftr-332	1745	28	after	after	ADP
ftr-332	1745	29	9/13/95	9/13/95	NUM
ftr-332	1745	30	and	and	CCONJ
ftr-332	1745	31	received	receive	VERB
ftr-332	1745	32	after	after	ADP
ftr-332	1745	33	8/20/96	8/20/96	NUM
ftr-332	1745	34	.	.	PROPN
ftr-332	1745	35	7	7	NUM
ftr-332	1745	36	.	.	X
ftr-332	1746	1	it	it	PRON
ftr-332	1746	2	pays	pay	VERB
ftr-332	1746	3	really	really	ADV
ftr-332	1746	4	big	big	ADJ
ftr-332	1746	5	tax	tax	NOUN
ftr-332	1746	6	benefits	benefit	NOUN
ftr-332	1746	7	to	to	PART
ftr-332	1746	8	run	run	VERB
ftr-332	1746	9	your	your	PRON
ftr-332	1746	10	own	own	ADJ
ftr-332	1746	11	church	church	NOUN
ftr-332	1746	12	and	and	CCONJ
ftr-332	1746	13	give	give	VERB
ftr-332	1746	14	yourself	yourself	PRON
ftr-332	1746	15	two	two	NUM
ftr-332	1746	16	parsonage	parsonage	NOUN
ftr-332	1746	17	allowances	allowance	NOUN
ftr-332	1746	18	.	.	PUNCT
ftr-332	1747	1	driscoll	driscoll	PROPN
ftr-332	1747	2	v.	v.	PROPN
ftr-332	1747	3	commissioner	commissioner	PROPN
ftr-332	1747	4	,	,	PUNCT
ftr-332	1747	5	135	135	NUM
ftr-332	1747	6	t.c	t.c	PROPN
ftr-332	1747	7	.	.	PROPN
ftr-332	1747	8	557	557	NUM
ftr-332	1747	9	(	(	PUNCT
ftr-332	1747	10	12/14/10	12/14/10	NUM
ftr-332	1747	11	)	)	PUNCT
ftr-332	1747	12	(	(	PUNCT
ftr-332	1747	13	reviewed	review	VERB
ftr-332	1747	14	,	,	PUNCT
ftr-332	1747	15	7	7	NUM
ftr-332	1747	16	-	-	SYM
ftr-332	1747	17	6	6	NUM
ftr-332	1747	18	)	)	PUNCT
ftr-332	1747	19	.	.	PUNCT
ftr-332	1748	1	the	the	DET
ftr-332	1748	2	taxpayer	taxpayer	NOUN
ftr-332	1748	3	(	(	PUNCT
ftr-332	1748	4	phillip	phillip	NOUN
ftr-332	1748	5	driscoll	driscoll	PROPN
ftr-332	1748	6	)	)	PUNCT
ftr-332	1748	7	received	receive	VERB
ftr-332	1748	8	a	a	DET
ftr-332	1748	9	parsonage	parsonage	NOUN
ftr-332	1748	10	allowance	allowance	NOUN
ftr-332	1748	11	from	from	ADP
ftr-332	1748	12	mighty	mighty	ADJ
ftr-332	1748	13	horn	horn	NOUN
ftr-332	1748	14	ministries	ministry	NOUN
ftr-332	1748	15	,	,	PUNCT
ftr-332	1748	16	inc	inc	PROPN
ftr-332	1748	17	.	.	PROPN
ftr-332	1748	18	,	,	PUNCT
ftr-332	1748	19	later	later	ADV
ftr-332	1748	20	known	know	VERB
ftr-332	1748	21	as	as	ADP
ftr-332	1748	22	phil	phil	PROPN
ftr-332	1748	23	driscoll	driscoll	PROPN
ftr-332	1748	24	ministries	ministries	PROPN
ftr-332	1748	25	,	,	PUNCT
ftr-332	1748	26	inc	inc	PROPN
ftr-332	1748	27	.	.	PROPN
ftr-332	1748	28	,	,	PUNCT
ftr-332	1748	29	as	as	ADP
ftr-332	1748	30	the	the	DET
ftr-332	1748	31	ministries	ministry	NOUN
ftr-332	1748	32	,	,	PUNCT
ftr-332	1748	33	that	that	PRON
ftr-332	1748	34	was	be	AUX
ftr-332	1748	35	applied	apply	VERB
ftr-332	1748	36	to	to	ADP
ftr-332	1748	37	the	the	DET
ftr-332	1748	38	acquisition	acquisition	NOUN
ftr-332	1748	39	and	and	CCONJ
ftr-332	1748	40	maintenance	maintenance	NOUN
ftr-332	1748	41	of	of	ADP
ftr-332	1748	42	not	not	PART
ftr-332	1748	43	only	only	ADV
ftr-332	1748	44	a	a	DET
ftr-332	1748	45	principal	principal	ADJ
ftr-332	1748	46	residence	residence	NOUN
ftr-332	1748	47	but	but	CCONJ
ftr-332	1748	48	also	also	ADV
ftr-332	1748	49	a	a	DET
ftr-332	1748	50	second	second	ADJ
ftr-332	1748	51	home	home	NOUN
ftr-332	1748	52	—	—	PUNCT
ftr-332	1748	53	a	a	DET
ftr-332	1748	54	vacation	vacation	NOUN
ftr-332	1748	55	residence	residence	NOUN
ftr-332	1748	56	.	.	PUNCT
ftr-332	1749	1	the	the	DET
ftr-332	1749	2	irs	irs	PROPN
ftr-332	1749	3	2012	2012	NUM
ftr-332	1749	4	]	]	PUNCT
ftr-332	1749	5	recent	recent	ADJ
ftr-332	1749	6	developments	development	NOUN
ftr-332	1749	7	in	in	ADP
ftr-332	1749	8	federal	federal	ADJ
ftr-332	1749	9	income	income	NOUN
ftr-332	1749	10	taxation	taxation	NOUN
ftr-332	1749	11	261	261	NUM
ftr-332	1749	12	disallowed	disallow	VERB
ftr-332	1749	13	a	a	DET
ftr-332	1749	14	§	§	ADJ
ftr-332	1749	15	107	107	NUM
ftr-332	1749	16	exclusion	exclusion	NOUN
ftr-332	1749	17	for	for	ADP
ftr-332	1749	18	the	the	DET
ftr-332	1749	19	portion	portion	NOUN
ftr-332	1749	20	of	of	ADP
ftr-332	1749	21	the	the	DET
ftr-332	1749	22	parsonage	parsonage	NOUN
ftr-332	1749	23	allowance	allowance	NOUN
ftr-332	1749	24	received	receive	VERB
ftr-332	1749	25	with	with	ADP
ftr-332	1749	26	respect	respect	NOUN
ftr-332	1749	27	to	to	ADP
ftr-332	1749	28	the	the	DET
ftr-332	1749	29	second	second	ADJ
ftr-332	1749	30	home	home	NOUN
ftr-332	1749	31	—	—	PUNCT
ftr-332	1749	32	for	for	ADP
ftr-332	1749	33	four	four	NUM
ftr-332	1749	34	years	year	NOUN
ftr-332	1749	35	amounts	amount	NOUN
ftr-332	1749	36	totaled	total	VERB
ftr-332	1749	37	over	over	ADP
ftr-332	1749	38	$	$	SYM
ftr-332	1749	39	400,000	400,000	NUM
ftr-332	1749	40	—	—	PUNCT
ftr-332	1749	41	on	on	ADP
ftr-332	1749	42	the	the	DET
ftr-332	1749	43	grounds	ground	NOUN
ftr-332	1749	44	that	that	SCONJ
ftr-332	1749	45	§	§	PROPN
ftr-332	1749	46	107(a	107(a	PROPN
ftr-332	1749	47	)	)	PUNCT
ftr-332	1749	48	refers	refer	VERB
ftr-332	1749	49	to	to	ADP
ftr-332	1749	50	―a	―a	PROPN
ftr-332	1749	51	home‖	home‖	PROPN
ftr-332	1749	52	and	and	CCONJ
ftr-332	1749	53	that	that	SCONJ
ftr-332	1749	54	the	the	DET
ftr-332	1749	55	legislative	legislative	ADJ
ftr-332	1749	56	history	history	NOUN
ftr-332	1749	57	limited	limit	VERB
ftr-332	1749	58	the§	the§	NUM
ftr-332	1749	59	107	107	NUM
ftr-332	1749	60	exclusion	exclusion	NOUN
ftr-332	1749	61	to	to	ADP
ftr-332	1749	62	only	only	ADV
ftr-332	1749	63	one	one	NUM
ftr-332	1749	64	home	home	NOUN
ftr-332	1749	65	.	.	PUNCT
ftr-332	1750	1	the	the	DET
ftr-332	1750	2	tax	tax	NOUN
ftr-332	1750	3	court	court	NOUN
ftr-332	1750	4	majority	majority	NOUN
ftr-332	1750	5	,	,	PUNCT
ftr-332	1750	6	in	in	ADP
ftr-332	1750	7	an	an	DET
ftr-332	1750	8	opinion	opinion	NOUN
ftr-332	1750	9	by	by	ADP
ftr-332	1750	10	judge	judge	NOUN
ftr-332	1750	11	chiechi	chiechi	PROPN
ftr-332	1750	12	(	(	PUNCT
ftr-332	1750	13	in	in	ADP
ftr-332	1750	14	which	which	PRON
ftr-332	1750	15	four	four	NUM
ftr-332	1750	16	judges	judge	NOUN
ftr-332	1750	17	joined	join	VERB
ftr-332	1750	18	)	)	PUNCT
ftr-332	1750	19	,	,	PUNCT
ftr-332	1750	20	with	with	ADP
ftr-332	1750	21	four	four	NUM
ftr-332	1750	22	concurrences	concurrence	NOUN
ftr-332	1750	23	,	,	PUNCT
ftr-332	1750	24	rejected	reject	VERB
ftr-332	1750	25	the	the	DET
ftr-332	1750	26	irs‘s	irs‘s	NOUN
ftr-332	1750	27	argument	argument	NOUN
ftr-332	1750	28	,	,	PUNCT
ftr-332	1750	29	stating	state	VERB
ftr-332	1750	30	―[w]e	―[w]e	NOUN
ftr-332	1750	31	find	find	VERB
ftr-332	1750	32	nothing	nothing	PRON
ftr-332	1750	33	in	in	ADP
ftr-332	1750	34	section	section	NOUN
ftr-332	1750	35	107	107	NUM
ftr-332	1750	36	,	,	PUNCT
ftr-332	1750	37	its	its	PRON
ftr-332	1750	38	legislative	legislative	ADJ
ftr-332	1750	39	history	history	NOUN
ftr-332	1750	40	,	,	PUNCT
ftr-332	1750	41	or	or	CCONJ
ftr-332	1750	42	the	the	DET
ftr-332	1750	43	regulations	regulation	NOUN
ftr-332	1750	44	under	under	ADP
ftr-332	1750	45	section	section	NOUN
ftr-332	1750	46	107	107	NUM
ftr-332	1750	47	,	,	PUNCT
ftr-332	1750	48	which	which	PRON
ftr-332	1750	49	,	,	PUNCT
ftr-332	1750	50	as	as	SCONJ
ftr-332	1750	51	respondent	respondent	NOUN
ftr-332	1750	52	points	point	VERB
ftr-332	1750	53	out	out	ADP
ftr-332	1750	54	,	,	PUNCT
ftr-332	1750	55	all	all	PRON
ftr-332	1750	56	use	use	VERB
ftr-332	1750	57	the	the	DET
ftr-332	1750	58	phrase	phrase	NOUN
ftr-332	1750	59	―a	―a	PROPN
ftr-332	1750	60	home,‖	home,‖	PROPN
ftr-332	1750	61	that	that	PRON
ftr-332	1750	62	allows	allow	VERB
ftr-332	1750	63	,	,	PUNCT
ftr-332	1750	64	let	let	VERB
ftr-332	1750	65	alone	alone	ADV
ftr-332	1750	66	requires	require	VERB
ftr-332	1750	67	,	,	PUNCT
ftr-332	1750	68	respondent	respondent	NOUN
ftr-332	1750	69	,	,	PUNCT
ftr-332	1750	70	or	or	CCONJ
ftr-332	1750	71	us	we	PRON
ftr-332	1750	72	,	,	PUNCT
ftr-332	1750	73	to	to	PART
ftr-332	1750	74	rewrite	rewrite	VERB
ftr-332	1750	75	that	that	DET
ftr-332	1750	76	phrase	phrase	NOUN
ftr-332	1750	77	in	in	ADP
ftr-332	1750	78	section	section	NOUN
ftr-332	1750	79	107.‖	107.‖	NUM
ftr-332	1750	80	the	the	DET
ftr-332	1750	81	opinion	opinion	NOUN
ftr-332	1750	82	pointed	point	VERB
ftr-332	1750	83	to	to	ADP
ftr-332	1750	84	§	§	PROPN
ftr-332	1750	85	7701(p)(1	7701(p)(1	NOUN
ftr-332	1750	86	)	)	PUNCT
ftr-332	1751	1	[	[	X
ftr-332	1751	2	(	(	PUNCT
ftr-332	1751	3	m)(1	m)(1	NUM
ftr-332	1751	4	)	)	PUNCT
ftr-332	1751	5	for	for	ADP
ftr-332	1751	6	the	the	DET
ftr-332	1751	7	years	year	NOUN
ftr-332	1751	8	at	at	ADP
ftr-332	1751	9	issue	issue	NOUN
ftr-332	1751	10	)	)	PUNCT
ftr-332	1751	11	]	]	PUNCT
ftr-332	1751	12	,	,	PUNCT
ftr-332	1751	13	which	which	PRON
ftr-332	1751	14	refers	refer	VERB
ftr-332	1751	15	to	to	ADP
ftr-332	1751	16	the	the	DET
ftr-332	1751	17	definition	definition	NOUN
ftr-332	1751	18	in	in	ADP
ftr-332	1751	19	1	1	NUM
ftr-332	1751	20	u.s.c	u.s.c	ADJ
ftr-332	1751	21	.	.	PUNCT
ftr-332	1752	1	§	§	PROPN
ftr-332	1752	2	1	1	NUM
ftr-332	1752	3	that	that	PRON
ftr-332	1752	4	provides	provide	VERB
ftr-332	1752	5	that	that	SCONJ
ftr-332	1752	6	in	in	ADP
ftr-332	1752	7	interpreting	interpret	VERB
ftr-332	1752	8	the	the	DET
ftr-332	1752	9	united	united	PROPN
ftr-332	1752	10	states	states	PROPN
ftr-332	1752	11	code	code	PROPN
ftr-332	1752	12	,	,	PUNCT
ftr-332	1752	13	the	the	DET
ftr-332	1752	14	singular	singular	NOUN
ftr-332	1752	15	includes	include	VERB
ftr-332	1752	16	the	the	DET
ftr-332	1752	17	plural	plural	NOUN
ftr-332	1752	18	,	,	PUNCT
ftr-332	1752	19	unless	unless	SCONJ
ftr-332	1752	20	the	the	DET
ftr-332	1752	21	context	context	NOUN
ftr-332	1752	22	indicates	indicate	VERB
ftr-332	1752	23	otherwise	otherwise	ADV
ftr-332	1752	24	.	.	PUNCT
ftr-332	1753	1			PROPN
ftr-332	1753	2	judge	judge	PROPN
ftr-332	1753	3	gustafson	gustafson	PROPN
ftr-332	1753	4	,	,	PUNCT
ftr-332	1753	5	joined	join	VERB
ftr-332	1753	6	by	by	ADP
ftr-332	1753	7	five	five	NUM
ftr-332	1753	8	other	other	ADJ
ftr-332	1753	9	judges	judge	NOUN
ftr-332	1753	10	,	,	PUNCT
ftr-332	1753	11	dissented	dissent	VERB
ftr-332	1753	12	,	,	PUNCT
ftr-332	1753	13	on	on	ADP
ftr-332	1753	14	the	the	DET
ftr-332	1753	15	grounds	ground	NOUN
ftr-332	1753	16	that	that	SCONJ
ftr-332	1753	17	exclusions	exclusion	NOUN
ftr-332	1753	18	should	should	AUX
ftr-332	1753	19	be	be	AUX
ftr-332	1753	20	interpreted	interpret	VERB
ftr-332	1753	21	narrowly	narrowly	ADV
ftr-332	1753	22	,	,	PUNCT
ftr-332	1753	23	and	and	CCONJ
ftr-332	1753	24	―[t]he	―[t]he	ADJ
ftr-332	1753	25	chance	chance	NOUN
ftr-332	1753	26	that	that	SCONJ
ftr-332	1753	27	congress	congress	PROPN
ftr-332	1753	28	in	in	ADP
ftr-332	1753	29	1954	1954	NUM
ftr-332	1753	30	thought	think	VERB
ftr-332	1753	31	it	it	PRON
ftr-332	1753	32	was	be	AUX
ftr-332	1753	33	permitting	permit	VERB
ftr-332	1753	34	the	the	DET
ftr-332	1753	35	exclusion	exclusion	NOUN
ftr-332	1753	36	of	of	ADP
ftr-332	1753	37	multiple	multiple	ADJ
ftr-332	1753	38	parsonage	parsonage	NOUN
ftr-332	1753	39	allowances	allowance	NOUN
ftr-332	1753	40	seems	seem	VERB
ftr-332	1753	41	remote.‖	remote.‖	NOUN
ftr-332	1753	42	a.	a.	NOUN
ftr-332	1753	43	reversed	reverse	VERB
ftr-332	1753	44	and	and	CCONJ
ftr-332	1753	45	remanded	remand	VERB
ftr-332	1753	46	.	.	PUNCT
ftr-332	1754	1	a	a	DET
ftr-332	1754	2	home	home	NOUN
ftr-332	1754	3	means	mean	VERB
ftr-332	1754	4	only	only	ADV
ftr-332	1754	5	one	one	NUM
ftr-332	1754	6	home	home	NOUN
ftr-332	1754	7	.	.	PUNCT
ftr-332	1755	1	commissioner	commissioner	PROPN
ftr-332	1755	2	v.	v.	PROPN
ftr-332	1755	3	driscoll	driscoll	PROPN
ftr-332	1755	4	,	,	PUNCT
ftr-332	1755	5	109	109	NUM
ftr-332	1755	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	1755	7	2012	2012	NUM
ftr-332	1755	8	-	-	SYM
ftr-332	1755	9	832	832	NUM
ftr-332	1755	10	(	(	PUNCT
ftr-332	1755	11	11th	11th	ADJ
ftr-332	1755	12	cir	cir	NOUN
ftr-332	1755	13	.	.	PUNCT
ftr-332	1755	14	2/8/12	2/8/12	NUM
ftr-332	1755	15	)	)	PUNCT
ftr-332	1755	16	.	.	PUNCT
ftr-332	1756	1	in	in	ADP
ftr-332	1756	2	a	a	DET
ftr-332	1756	3	per	per	X
ftr-332	1756	4	curiam	curiam	NOUN
ftr-332	1756	5	opinion	opinion	NOUN
ftr-332	1756	6	,	,	PUNCT
ftr-332	1756	7	the	the	DET
ftr-332	1756	8	eleventh	eleventh	ADJ
ftr-332	1756	9	circuit	circuit	NOUN
ftr-332	1756	10	held	hold	VERB
ftr-332	1756	11	that	that	SCONJ
ftr-332	1756	12	the	the	DET
ftr-332	1756	13	rental	rental	ADJ
ftr-332	1756	14	allowance	allowance	NOUN
ftr-332	1756	15	taxpayers	taxpayer	NOUN
ftr-332	1756	16	received	receive	VERB
ftr-332	1756	17	for	for	ADP
ftr-332	1756	18	their	their	PRON
ftr-332	1756	19	second	second	ADJ
ftr-332	1756	20	house	house	NOUN
ftr-332	1756	21	was	be	AUX
ftr-332	1756	22	not	not	PART
ftr-332	1756	23	excluded	exclude	VERB
ftr-332	1756	24	from	from	ADP
ftr-332	1756	25	income	income	NOUN
ftr-332	1756	26	under	under	ADP
ftr-332	1756	27	§	§	PROPN
ftr-332	1756	28	107(2	107(2	NUM
ftr-332	1756	29	)	)	PUNCT
ftr-332	1756	30	because	because	SCONJ
ftr-332	1756	31	the	the	DET
ftr-332	1756	32	proposition	proposition	NOUN
ftr-332	1756	33	that	that	SCONJ
ftr-332	1756	34	singular	singular	ADJ
ftr-332	1756	35	terms	term	NOUN
ftr-332	1756	36	also	also	ADV
ftr-332	1756	37	include	include	VERB
ftr-332	1756	38	their	their	PRON
ftr-332	1756	39	plural	plural	ADJ
ftr-332	1756	40	terms	term	NOUN
ftr-332	1756	41	,	,	PUNCT
ftr-332	1756	42	contained	contain	VERB
ftr-332	1756	43	in	in	ADP
ftr-332	1756	44	the	the	DET
ftr-332	1756	45	dictionary	dictionary	ADJ
ftr-332	1756	46	act	act	NOUN
ftr-332	1756	47	,	,	PUNCT
ftr-332	1756	48	1	1	NUM
ftr-332	1756	49	u.s.c	u.s.c	NOUN
ftr-332	1756	50	.	.	PUNCT
ftr-332	1756	51	1	1	NUM
ftr-332	1756	52	,	,	PUNCT
ftr-332	1756	53	does	do	AUX
ftr-332	1756	54	not	not	PART
ftr-332	1756	55	apply	apply	VERB
ftr-332	1756	56	if	if	SCONJ
ftr-332	1756	57	―‗the	―‗the	DET
ftr-332	1756	58	context	context	NOUN
ftr-332	1756	59	indicates	indicate	VERB
ftr-332	1756	60	otherwise‘‖	otherwise‘‖	PROPN
ftr-332	1756	61	and	and	CCONJ
ftr-332	1756	62	the	the	DET
ftr-332	1756	63	use	use	NOUN
ftr-332	1756	64	of	of	ADP
ftr-332	1756	65	―home‖	―home‖	PROPN
ftr-332	1756	66	in	in	ADP
ftr-332	1756	67	§	§	PROPN
ftr-332	1756	68	107(2	107(2	NUM
ftr-332	1756	69	)	)	PUNCT
ftr-332	1756	70	―has	―ha	VERB
ftr-332	1756	71	decidedly	decidedly	ADV
ftr-332	1756	72	singular	singular	ADJ
ftr-332	1756	73	connotations.‖	connotations.‖	PROPN
ftr-332	1756	74	c.	c.	PROPN
ftr-332	1756	75	hobby	hobby	PROPN
ftr-332	1756	76	losses	loss	NOUN
ftr-332	1756	77	and	and	CCONJ
ftr-332	1756	78	§	§	PROPN
ftr-332	1756	79	280a	280a	PROPN
ftr-332	1756	80	home	home	NOUN
ftr-332	1756	81	office	office	NOUN
ftr-332	1756	82	and	and	CCONJ
ftr-332	1756	83	vacation	vacation	NOUN
ftr-332	1756	84	homes	home	NOUN
ftr-332	1756	85	1	1	NUM
ftr-332	1756	86	.	.	PUNCT
ftr-332	1757	1	they	they	PRON
ftr-332	1757	2	did	do	VERB
ftr-332	1757	3	everything	everything	PRON
ftr-332	1757	4	right	right	ADJ
ftr-332	1757	5	except	except	SCONJ
ftr-332	1757	6	make	make	VERB
ftr-332	1757	7	money	money	NOUN
ftr-332	1757	8	.	.	PUNCT
ftr-332	1758	1	blackwell	blackwell	PROPN
ftr-332	1758	2	v.	v.	PROPN
ftr-332	1758	3	commissioner	commissioner	PROPN
ftr-332	1758	4	,	,	PUNCT
ftr-332	1758	5	t.c	t.c	PROPN
ftr-332	1758	6	.	.	PROPN
ftr-332	1758	7	memo	memo	NOUN
ftr-332	1758	8	.	.	PUNCT
ftr-332	1759	1	2011	2011	NUM
ftr-332	1759	2	-	-	SYM
ftr-332	1759	3	188	188	NUM
ftr-332	1759	4	(	(	PUNCT
ftr-332	1759	5	8/8/11	8/8/11	NUM
ftr-332	1759	6	)	)	PUNCT
ftr-332	1759	7	.	.	PUNCT
ftr-332	1760	1	the	the	DET
ftr-332	1760	2	taxpayer	taxpayer	NOUN
ftr-332	1760	3	husband	husband	NOUN
ftr-332	1760	4	worked	work	VERB
ftr-332	1760	5	full	full	ADJ
ftr-332	1760	6	time	time	NOUN
ftr-332	1760	7	as	as	ADP
ftr-332	1760	8	a	a	DET
ftr-332	1760	9	senior	senior	ADJ
ftr-332	1760	10	officer	officer	NOUN
ftr-332	1760	11	of	of	ADP
ftr-332	1760	12	a	a	DET
ftr-332	1760	13	number	number	NOUN
ftr-332	1760	14	of	of	ADP
ftr-332	1760	15	motorcycle	motorcycle	NOUN
ftr-332	1760	16	,	,	PUNCT
ftr-332	1760	17	snowmobile	snowmobile	NOUN
ftr-332	1760	18	,	,	PUNCT
ftr-332	1760	19	atv	atv	PROPN
ftr-332	1760	20	,	,	PUNCT
ftr-332	1760	21	and	and	CCONJ
ftr-332	1760	22	personal	personal	ADJ
ftr-332	1760	23	watercraft	watercraft	NOUN
ftr-332	1760	24	manufacturing	manufacture	VERB
ftr-332	1760	25	companies	company	NOUN
ftr-332	1760	26	.	.	PUNCT
ftr-332	1761	1	the	the	DET
ftr-332	1761	2	wife	wife	NOUN
ftr-332	1761	3	taxpayer	taxpayer	NOUN
ftr-332	1761	4	was	be	AUX
ftr-332	1761	5	involved	involve	VERB
ftr-332	1761	6	in	in	ADP
ftr-332	1761	7	the	the	DET
ftr-332	1761	8	couple‘s	couple‘s	NOUN
ftr-332	1761	9	horse	horse	NOUN
ftr-332	1761	10	breeding	breeding	NOUN
ftr-332	1761	11	and	and	CCONJ
ftr-332	1761	12	training	training	NOUN
ftr-332	1761	13	activity	activity	NOUN
ftr-332	1761	14	.	.	PUNCT
ftr-332	1762	1	during	during	ADP
ftr-332	1762	2	the	the	DET
ftr-332	1762	3	relevant	relevant	ADJ
ftr-332	1762	4	years	year	NOUN
ftr-332	1762	5	in	in	ADP
ftr-332	1762	6	which	which	PRON
ftr-332	1762	7	the	the	DET
ftr-332	1762	8	couple	couple	NOUN
ftr-332	1762	9	conducted	conduct	VERB
ftr-332	1762	10	the	the	DET
ftr-332	1762	11	horse	horse	NOUN
ftr-332	1762	12	activity	activity	NOUN
ftr-332	1762	13	,	,	PUNCT
ftr-332	1762	14	his	his	PRON
ftr-332	1762	15	salary	salary	NOUN
ftr-332	1762	16	income	income	NOUN
ftr-332	1762	17	ranged	range	VERB
ftr-332	1762	18	from	from	ADP
ftr-332	1762	19	approximately	approximately	ADV
ftr-332	1762	20	$	$	SYM
ftr-332	1762	21	371,000	371,000	NUM
ftr-332	1762	22	to	to	ADP
ftr-332	1762	23	over	over	ADP
ftr-332	1762	24	$	$	SYM
ftr-332	1762	25	1,200,000	1,200,000	NUM
ftr-332	1762	26	.	.	PUNCT
ftr-332	1763	1	the	the	DET
ftr-332	1763	2	wife	wife	NOUN
ftr-332	1763	3	typically	typically	ADV
ftr-332	1763	4	spent	spend	VERB
ftr-332	1763	5	15	15	NUM
ftr-332	1763	6	-	-	SYM
ftr-332	1763	7	20	20	NUM
ftr-332	1763	8	hours	hour	NOUN
ftr-332	1763	9	a	a	DET
ftr-332	1763	10	week	week	NOUN
ftr-332	1763	11	on	on	ADP
ftr-332	1763	12	the	the	DET
ftr-332	1763	13	horse	horse	NOUN
ftr-332	1763	14	activity	activity	NOUN
ftr-332	1763	15	and	and	CCONJ
ftr-332	1763	16	the	the	DET
ftr-332	1763	17	husband	husband	NOUN
ftr-332	1763	18	typically	typically	ADV
ftr-332	1763	19	spent	spend	VERB
ftr-332	1763	20	two	two	NUM
ftr-332	1763	21	to	to	PART
ftr-332	1763	22	five	five	NUM
ftr-332	1763	23	hours	hour	NOUN
ftr-332	1763	24	a	a	DET
ftr-332	1763	25	week	week	NOUN
ftr-332	1763	26	on	on	ADP
ftr-332	1763	27	the	the	DET
ftr-332	1763	28	horse	horse	NOUN
ftr-332	1763	29	activity	activity	NOUN
ftr-332	1763	30	.	.	PUNCT
ftr-332	1764	1	over	over	ADP
ftr-332	1764	2	the	the	DET
ftr-332	1764	3	years	year	NOUN
ftr-332	1764	4	they	they	PRON
ftr-332	1764	5	acquired	acquire	VERB
ftr-332	1764	6	and	and	CCONJ
ftr-332	1764	7	sold	sell	VERB
ftr-332	1764	8	over	over	ADP
ftr-332	1764	9	twenty	twenty	NUM
ftr-332	1764	10	horses	horse	NOUN
ftr-332	1764	11	.	.	PUNCT
ftr-332	1765	1	over	over	ADP
ftr-332	1765	2	a	a	DET
ftr-332	1765	3	seven	seven	NUM
ftr-332	1765	4	year	year	NOUN
ftr-332	1765	5	period	period	NOUN
ftr-332	1765	6	the	the	DET
ftr-332	1765	7	activity	activity	NOUN
ftr-332	1765	8	lost	lose	VERB
ftr-332	1765	9	over	over	ADP
ftr-332	1765	10	$	$	SYM
ftr-332	1765	11	500,000	500,000	NUM
ftr-332	1765	12	.	.	PUNCT
ftr-332	1766	1	judge	judge	PROPN
ftr-332	1766	2	swift	swift	PROPN
ftr-332	1766	3	held	hold	VERB
ftr-332	1766	4	that	that	SCONJ
ftr-332	1766	5	they	they	PRON
ftr-332	1766	6	conducted	conduct	VERB
ftr-332	1766	7	the	the	DET
ftr-332	1766	8	horse	horse	NOUN
ftr-332	1766	9	activity	activity	NOUN
ftr-332	1766	10	for	for	ADP
ftr-332	1766	11	a	a	DET
ftr-332	1766	12	profit	profit	NOUN
ftr-332	1766	13	motive	motive	NOUN
ftr-332	1766	14	and	and	CCONJ
ftr-332	1766	15	that	that	SCONJ
ftr-332	1766	16	§	§	PROPN
ftr-332	1766	17	183	183	NUM
ftr-332	1766	18	did	do	AUX
ftr-332	1766	19	not	not	PART
ftr-332	1766	20	apply	apply	VERB
ftr-332	1766	21	to	to	PART
ftr-332	1766	22	limit	limit	VERB
ftr-332	1766	23	their	their	PRON
ftr-332	1766	24	deductions	deduction	NOUN
ftr-332	1766	25	.	.	PUNCT
ftr-332	1767	1	before	before	ADP
ftr-332	1767	2	starting	start	VERB
ftr-332	1767	3	the	the	DET
ftr-332	1767	4	activity	activity	NOUN
ftr-332	1767	5	,	,	PUNCT
ftr-332	1767	6	they	they	PRON
ftr-332	1767	7	took	take	VERB
ftr-332	1767	8	over	over	ADP
ftr-332	1767	9	seven	seven	NUM
ftr-332	1767	10	years	year	NOUN
ftr-332	1767	11	learning	learn	VERB
ftr-332	1767	12	about	about	ADP
ftr-332	1767	13	horse	horse	NOUN
ftr-332	1767	14	breeding	breeding	NOUN
ftr-332	1767	15	and	and	CCONJ
ftr-332	1767	16	management	management	NOUN
ftr-332	1767	17	before	before	ADP
ftr-332	1767	18	262	262	NUM
ftr-332	1767	19	florida	florida	PROPN
ftr-332	1767	20	tax	tax	NOUN
ftr-332	1767	21	review	review	NOUN
ftr-332	1767	22	[	[	X
ftr-332	1767	23	vol	vol	NOUN
ftr-332	1767	24	.	.	PUNCT
ftr-332	1768	1	12:5	12:5	NUM
ftr-332	1768	2	attempting	attempt	VERB
ftr-332	1768	3	to	to	PART
ftr-332	1768	4	start	start	VERB
ftr-332	1768	5	the	the	DET
ftr-332	1768	6	operation	operation	NOUN
ftr-332	1768	7	.	.	PUNCT
ftr-332	1769	1	they	they	PRON
ftr-332	1769	2	were	be	AUX
ftr-332	1769	3	not	not	PART
ftr-332	1769	4	―absentee	―absentee	NOUN
ftr-332	1769	5	,	,	PUNCT
ftr-332	1769	6	aloof	aloof	ADJ
ftr-332	1769	7	,	,	PUNCT
ftr-332	1769	8	or	or	CCONJ
ftr-332	1769	9	recreational	recreational	ADJ
ftr-332	1769	10	horse	horse	NOUN
ftr-332	1769	11	owners.‖	owners.‖	VERB
ftr-332	1769	12	the	the	DET
ftr-332	1769	13	wife	wife	NOUN
ftr-332	1769	14	―managed	―manage	VERB
ftr-332	1769	15	and	and	CCONJ
ftr-332	1769	16	worked	work	VERB
ftr-332	1769	17	diligently	diligently	ADV
ftr-332	1769	18	and	and	CCONJ
ftr-332	1769	19	daily	daily	ADV
ftr-332	1769	20	on	on	ADP
ftr-332	1769	21	the	the	DET
ftr-332	1769	22	horse	horse	NOUN
ftr-332	1769	23	activity	activity	NOUN
ftr-332	1769	24	,	,	PUNCT
ftr-332	1769	25	doing	do	VERB
ftr-332	1769	26	essentially	essentially	ADV
ftr-332	1769	27	all	all	PRON
ftr-332	1769	28	of	of	ADP
ftr-332	1769	29	the	the	DET
ftr-332	1769	30	horse	horse	NOUN
ftr-332	1769	31	maintenance	maintenance	NOUN
ftr-332	1769	32	herself.‖	herself.‖	VERB
ftr-332	1769	33	the	the	DET
ftr-332	1769	34	taxpayers	taxpayer	NOUN
ftr-332	1769	35	―consulted	―consulted	PROPN
ftr-332	1769	36	expert	expert	PROPN
ftr-332	1769	37	horsemen	horseman	NOUN
ftr-332	1769	38	,	,	PUNCT
ftr-332	1769	39	hired	hire	VERB
ftr-332	1769	40	expert	expert	ADJ
ftr-332	1769	41	horse	horse	NOUN
ftr-332	1769	42	trainers	trainer	NOUN
ftr-332	1769	43	to	to	PART
ftr-332	1769	44	assist	assist	VERB
ftr-332	1769	45	in	in	ADP
ftr-332	1769	46	training	train	VERB
ftr-332	1769	47	the	the	DET
ftr-332	1769	48	horses	horse	NOUN
ftr-332	1769	49	,	,	PUNCT
ftr-332	1769	50	advertised	advertise	VERB
ftr-332	1769	51	,	,	PUNCT
ftr-332	1769	52	showed	show	VERB
ftr-332	1769	53	the	the	DET
ftr-332	1769	54	horses	horse	NOUN
ftr-332	1769	55	,	,	PUNCT
ftr-332	1769	56	and	and	CCONJ
ftr-332	1769	57	paid	pay	VERB
ftr-332	1769	58	significant	significant	ADJ
ftr-332	1769	59	stud	stud	NOUN
ftr-332	1769	60	fees	fee	NOUN
ftr-332	1769	61	to	to	PART
ftr-332	1769	62	have	have	VERB
ftr-332	1769	63	their	their	PRON
ftr-332	1769	64	mares	mare	NOUN
ftr-332	1769	65	bred	breed	VERB
ftr-332	1769	66	with	with	ADP
ftr-332	1769	67	stallions	stallion	NOUN
ftr-332	1769	68	which	which	PRON
ftr-332	1769	69	they	they	PRON
ftr-332	1769	70	regarded	regard	VERB
ftr-332	1769	71	as	as	ADP
ftr-332	1769	72	having	have	VERB
ftr-332	1769	73	good	good	ADJ
ftr-332	1769	74	bloodlines.‖	bloodlines.‖	NOUN
ftr-332	1769	75	they	they	PRON
ftr-332	1769	76	made	make	VERB
ftr-332	1769	77	adjustments	adjustment	NOUN
ftr-332	1769	78	to	to	ADP
ftr-332	1769	79	their	their	PRON
ftr-332	1769	80	business	business	NOUN
ftr-332	1769	81	plan	plan	NOUN
ftr-332	1769	82	,	,	PUNCT
ftr-332	1769	83	maintained	maintain	VERB
ftr-332	1769	84	reasonably	reasonably	ADV
ftr-332	1769	85	good	good	ADJ
ftr-332	1769	86	books	book	NOUN
ftr-332	1769	87	and	and	CCONJ
ftr-332	1769	88	records	record	NOUN
ftr-332	1769	89	for	for	ADP
ftr-332	1769	90	the	the	DET
ftr-332	1769	91	activity	activity	NOUN
ftr-332	1769	92	,	,	PUNCT
ftr-332	1769	93	and	and	CCONJ
ftr-332	1769	94	,	,	PUNCT
ftr-332	1769	95	after	after	ADP
ftr-332	1769	96	seven	seven	NUM
ftr-332	1769	97	years	year	NOUN
ftr-332	1769	98	of	of	ADP
ftr-332	1769	99	losses	loss	NOUN
ftr-332	1769	100	,	,	PUNCT
ftr-332	1769	101	terminated	terminate	VERB
ftr-332	1769	102	the	the	DET
ftr-332	1769	103	activity	activity	NOUN
ftr-332	1769	104	.	.	PUNCT
ftr-332	1770	1	―the	―the	DET
ftr-332	1770	2	time	time	NOUN
ftr-332	1770	3	,	,	PUNCT
ftr-332	1770	4	effort	effort	NOUN
ftr-332	1770	5	,	,	PUNCT
ftr-332	1770	6	and	and	CCONJ
ftr-332	1770	7	financial	financial	ADJ
ftr-332	1770	8	resources	resource	NOUN
ftr-332	1770	9	[	[	X
ftr-332	1770	10	the	the	DET
ftr-332	1770	11	taxpayers	taxpayer	NOUN
ftr-332	1770	12	]	]	PUNCT
ftr-332	1770	13	personally	personally	ADV
ftr-332	1770	14	put	put	VERB
ftr-332	1770	15	into	into	ADP
ftr-332	1770	16	and	and	CCONJ
ftr-332	1770	17	invested	invest	VERB
ftr-332	1770	18	in	in	ADP
ftr-332	1770	19	their	their	PRON
ftr-332	1770	20	...	...	PUNCT
ftr-332	1770	21	horse	horse	NOUN
ftr-332	1770	22	activity	activity	NOUN
ftr-332	1770	23	are	be	AUX
ftr-332	1770	24	not	not	PART
ftr-332	1770	25	indicative	indicative	ADJ
ftr-332	1770	26	of	of	ADP
ftr-332	1770	27	a	a	DET
ftr-332	1770	28	hobby	hobby	NOUN
ftr-332	1770	29	;	;	PUNCT
ftr-332	1770	30	rather	rather	ADV
ftr-332	1770	31	,	,	PUNCT
ftr-332	1770	32	they	they	PRON
ftr-332	1770	33	are	be	AUX
ftr-332	1770	34	indicative	indicative	ADJ
ftr-332	1770	35	of	of	ADP
ftr-332	1770	36	a	a	DET
ftr-332	1770	37	for	for	ADP
ftr-332	1770	38	-	-	PUNCT
ftr-332	1770	39	profit	profit	NOUN
ftr-332	1770	40	activity.‖	activity.‖	ADJ
ftr-332	1770	41	d.	d.	NOUN
ftr-332	1770	42	deductions	deduction	NOUN
ftr-332	1770	43	and	and	CCONJ
ftr-332	1770	44	credits	credit	NOUN
ftr-332	1770	45	for	for	ADP
ftr-332	1770	46	personal	personal	ADJ
ftr-332	1770	47	expenses	expense	NOUN
ftr-332	1770	48	1	1	NUM
ftr-332	1770	49	.	.	X
ftr-332	1770	50	singing	singe	VERB
ftr-332	1770	51	♬	♬	PROPN
ftr-332	1770	52	―i’m	―i’m	VERB
ftr-332	1770	53	a	a	DET
ftr-332	1770	54	yankee	yankee	PROPN
ftr-332	1770	55	doodle	doodle	PROPN
ftr-332	1770	56	dandy‖	dandy‖	PROPN
ftr-332	1770	57	♪	♪	PROPN
ftr-332	1770	58	supports	support	VERB
ftr-332	1770	59	some	some	PRON
ftr-332	1770	60	of	of	ADP
ftr-332	1770	61	the	the	DET
ftr-332	1770	62	claimed	claim	VERB
ftr-332	1770	63	deductions	deduction	NOUN
ftr-332	1770	64	for	for	ADP
ftr-332	1770	65	which	which	PRON
ftr-332	1770	66	no	no	DET
ftr-332	1770	67	records	record	NOUN
ftr-332	1770	68	were	be	AUX
ftr-332	1770	69	available	available	ADJ
ftr-332	1770	70	.	.	PUNCT
ftr-332	1771	1	zilberberg	zilberberg	PROPN
ftr-332	1771	2	v.	v.	PROPN
ftr-332	1771	3	commissioner	commissioner	PROPN
ftr-332	1771	4	,	,	PUNCT
ftr-332	1771	5	t.c	t.c	PROPN
ftr-332	1771	6	.	.	PROPN
ftr-332	1771	7	memo	memo	NOUN
ftr-332	1771	8	.	.	PUNCT
ftr-332	1772	1	2011	2011	NUM
ftr-332	1772	2	-	-	SYM
ftr-332	1772	3	005	005	NUM
ftr-332	1772	4	(	(	PUNCT
ftr-332	1772	5	1/5/11	1/5/11	NUM
ftr-332	1772	6	)	)	PUNCT
ftr-332	1772	7	.	.	PUNCT
ftr-332	1773	1	judge	judge	PROPN
ftr-332	1773	2	wherry	wherry	PROPN
ftr-332	1773	3	applied	apply	VERB
ftr-332	1773	4	the	the	DET
ftr-332	1773	5	cohan	cohan	PROPN
ftr-332	1773	6	rule	rule	NOUN
ftr-332	1774	1	[	[	X
ftr-332	1774	2	cohan	cohan	PROPN
ftr-332	1774	3	v.	v.	PROPN
ftr-332	1774	4	commissioner	commissioner	PROPN
ftr-332	1774	5	,	,	PUNCT
ftr-332	1774	6	39	39	NUM
ftr-332	1774	7	f.2d	f.2d	NUM
ftr-332	1774	8	540	540	NUM
ftr-332	1774	9	(	(	PUNCT
ftr-332	1774	10	2d	2d	NUM
ftr-332	1774	11	cir	cir	NOUN
ftr-332	1774	12	.	.	PUNCT
ftr-332	1774	13	1930	1930	NUM
ftr-332	1774	14	)	)	PUNCT
ftr-332	1774	15	]	]	PUNCT
ftr-332	1775	1	with	with	ADP
ftr-332	1775	2	respect	respect	NOUN
ftr-332	1775	3	to	to	PART
ftr-332	1775	4	deductible	deductible	VERB
ftr-332	1775	5	personal	personal	ADJ
ftr-332	1775	6	expenses	expense	NOUN
ftr-332	1775	7	.	.	PUNCT
ftr-332	1776	1	the	the	DET
ftr-332	1776	2	taxpayer	taxpayer	NOUN
ftr-332	1776	3	was	be	AUX
ftr-332	1776	4	allowing	allow	VERB
ftr-332	1776	5	$	$	SYM
ftr-332	1776	6	3,000	3,000	NUM
ftr-332	1776	7	of	of	ADP
ftr-332	1776	8	a	a	DET
ftr-332	1776	9	claimed	claim	VERB
ftr-332	1776	10	$	$	SYM
ftr-332	1776	11	5,000	5,000	NUM
ftr-332	1776	12	§	§	X
ftr-332	1776	13	217	217	NUM
ftr-332	1776	14	moving	move	VERB
ftr-332	1776	15	expense	expense	NOUN
ftr-332	1776	16	deduction	deduction	NOUN
ftr-332	1776	17	,	,	PUNCT
ftr-332	1776	18	even	even	ADV
ftr-332	1776	19	though	though	SCONJ
ftr-332	1776	20	he	he	PRON
ftr-332	1776	21	had	have	VERB
ftr-332	1776	22	inadequate	inadequate	ADJ
ftr-332	1776	23	records	record	NOUN
ftr-332	1776	24	,	,	PUNCT
ftr-332	1776	25	because	because	SCONJ
ftr-332	1776	26	he	he	PRON
ftr-332	1776	27	established	establish	VERB
ftr-332	1776	28	that	that	SCONJ
ftr-332	1776	29	he	he	PRON
ftr-332	1776	30	had	have	AUX
ftr-332	1776	31	moved	move	VERB
ftr-332	1776	32	for	for	ADP
ftr-332	1776	33	employment	employment	NOUN
ftr-332	1776	34	purposes	purpose	NOUN
ftr-332	1776	35	and	and	CCONJ
ftr-332	1776	36	that	that	SCONJ
ftr-332	1776	37	he	he	PRON
ftr-332	1776	38	had	have	AUX
ftr-332	1776	39	incurred	incur	VERB
ftr-332	1776	40	some	some	DET
ftr-332	1776	41	expenses	expense	NOUN
ftr-332	1776	42	.	.	PUNCT
ftr-332	1777	1	he	he	PRON
ftr-332	1777	2	was	be	AUX
ftr-332	1777	3	also	also	ADV
ftr-332	1777	4	allowed	allow	VERB
ftr-332	1777	5	$	$	SYM
ftr-332	1777	6	15,500	15,500	NUM
ftr-332	1777	7	of	of	ADP
ftr-332	1777	8	a	a	DET
ftr-332	1777	9	claimed	claim	VERB
ftr-332	1777	10	$	$	SYM
ftr-332	1777	11	36,250	36,250	NUM
ftr-332	1777	12	§	§	PROPN
ftr-332	1777	13	165(c)(3	165(c)(3	NUM
ftr-332	1777	14	)	)	PUNCT
ftr-332	1777	15	casualty	casualty	NOUN
ftr-332	1777	16	loss	loss	NOUN
ftr-332	1777	17	deduction	deduction	NOUN
ftr-332	1777	18	with	with	ADP
ftr-332	1777	19	respect	respect	NOUN
ftr-332	1777	20	to	to	ADP
ftr-332	1777	21	his	his	PRON
ftr-332	1777	22	residence	residence	NOUN
ftr-332	1777	23	,	,	PUNCT
ftr-332	1777	24	where	where	SCONJ
ftr-332	1777	25	his	his	PRON
ftr-332	1777	26	records	record	NOUN
ftr-332	1777	27	were	be	AUX
ftr-332	1777	28	destroyed	destroy	VERB
ftr-332	1777	29	in	in	ADP
ftr-332	1777	30	the	the	DET
ftr-332	1777	31	hurricane	hurricane	NOUN
ftr-332	1777	32	that	that	PRON
ftr-332	1777	33	gave	give	VERB
ftr-332	1777	34	rise	rise	NOUN
ftr-332	1777	35	to	to	ADP
ftr-332	1777	36	the	the	DET
ftr-332	1777	37	casualty	casualty	NOUN
ftr-332	1777	38	.	.	PUNCT
ftr-332	1778	1	2	2	X
ftr-332	1778	2	.	.	X
ftr-332	1778	3	this	this	DET
ftr-332	1778	4	ruling	ruling	NOUN
ftr-332	1778	5	is	be	AUX
ftr-332	1778	6	expressly	expressly	ADV
ftr-332	1778	7	for	for	ADP
ftr-332	1778	8	lactating	lactate	VERB
ftr-332	1778	9	mothers	mother	NOUN
ftr-332	1778	10	.	.	PUNCT
ftr-332	1779	1	announcement	announcement	NOUN
ftr-332	1779	2	2011	2011	NUM
ftr-332	1779	3	-	-	SYM
ftr-332	1779	4	14	14	NUM
ftr-332	1779	5	,	,	PUNCT
ftr-332	1779	6	2011	2011	NUM
ftr-332	1779	7	-	-	SYM
ftr-332	1779	8	9	9	NUM
ftr-332	1779	9	i.r.b	i.r.b	NOUN
ftr-332	1779	10	.	.	PUNCT
ftr-332	1780	1	532	532	NUM
ftr-332	1780	2	(	(	PUNCT
ftr-332	1780	3	2/10/11	2/10/11	NUM
ftr-332	1780	4	)	)	PUNCT
ftr-332	1780	5	.	.	PUNCT
ftr-332	1781	1	this	this	DET
ftr-332	1781	2	announcement	announcement	NOUN
ftr-332	1781	3	held	hold	VERB
ftr-332	1781	4	that	that	SCONJ
ftr-332	1781	5	breast	breast	NOUN
ftr-332	1781	6	pumps	pump	NOUN
ftr-332	1781	7	and	and	CCONJ
ftr-332	1781	8	supplies	supply	NOUN
ftr-332	1781	9	that	that	PRON
ftr-332	1781	10	assist	assist	VERB
ftr-332	1781	11	lactation	lactation	NOUN
ftr-332	1781	12	are	be	AUX
ftr-332	1781	13	medical	medical	ADJ
ftr-332	1781	14	care	care	NOUN
ftr-332	1781	15	under	under	ADP
ftr-332	1781	16	§	§	PROPN
ftr-332	1781	17	213(d	213(d	NOUN
ftr-332	1781	18	)	)	PUNCT
ftr-332	1781	19	because	because	SCONJ
ftr-332	1781	20	―they	―they	PRON
ftr-332	1781	21	are	be	AUX
ftr-332	1781	22	for	for	ADP
ftr-332	1781	23	the	the	DET
ftr-332	1781	24	purpose	purpose	NOUN
ftr-332	1781	25	of	of	ADP
ftr-332	1781	26	affecting	affect	VERB
ftr-332	1781	27	a	a	DET
ftr-332	1781	28	structure	structure	NOUN
ftr-332	1781	29	of	of	ADP
ftr-332	1781	30	the	the	DET
ftr-332	1781	31	body	body	NOUN
ftr-332	1781	32	of	of	ADP
ftr-332	1781	33	the	the	DET
ftr-332	1781	34	lactating	lactating	NOUN
ftr-332	1781	35	woman.‖	woman.‖	NOUN
ftr-332	1781	36	the	the	DET
ftr-332	1781	37	announcement	announcement	NOUN
ftr-332	1781	38	did	do	AUX
ftr-332	1781	39	not	not	PART
ftr-332	1781	40	refer	refer	VERB
ftr-332	1781	41	at	at	ADV
ftr-332	1781	42	all	all	ADV
ftr-332	1781	43	to	to	ADP
ftr-332	1781	44	the	the	DET
ftr-332	1781	45	health	health	NOUN
ftr-332	1781	46	of	of	ADP
ftr-332	1781	47	the	the	DET
ftr-332	1781	48	baby	baby	NOUN
ftr-332	1781	49	.	.	PUNCT
ftr-332	1782	1	a.	a.	NOUN
ftr-332	1782	2	making	make	VERB
ftr-332	1782	3	what	what	PRON
ftr-332	1782	4	was	be	AUX
ftr-332	1782	5	recently	recently	ADV
ftr-332	1782	6	held	hold	VERB
ftr-332	1782	7	to	to	PART
ftr-332	1782	8	be	be	AUX
ftr-332	1782	9	a	a	DET
ftr-332	1782	10	deductible	deductible	ADJ
ftr-332	1782	11	medical	medical	ADJ
ftr-332	1782	12	expense	expense	NOUN
ftr-332	1782	13	into	into	ADP
ftr-332	1782	14	a	a	DET
ftr-332	1782	15	mandatory	mandatory	ADJ
ftr-332	1782	16	freebee	freebee	NOUN
ftr-332	1782	17	.	.	PUNCT
ftr-332	1783	1	a	a	DET
ftr-332	1783	2	new	new	ADJ
ftr-332	1783	3	mandate	mandate	NOUN
ftr-332	1783	4	under	under	ADP
ftr-332	1783	5	obamacare	obamacare	PROPN
ftr-332	1783	6	makes	make	VERB
ftr-332	1783	7	all	all	DET
ftr-332	1783	8	this	this	DET
ftr-332	1783	9	stuff	stuff	NOUN
ftr-332	1783	10	mandatory	mandatory	ADJ
ftr-332	1783	11	for	for	ADP
ftr-332	1783	12	group	group	NOUN
ftr-332	1783	13	plans	plan	NOUN
ftr-332	1783	14	,	,	PUNCT
ftr-332	1783	15	as	as	ADV
ftr-332	1783	16	well	well	ADV
ftr-332	1783	17	as	as	ADP
ftr-332	1783	18	miraculously	miraculously	ADV
ftr-332	1783	19	free	free	ADJ
ftr-332	1783	20	for	for	ADP
ftr-332	1783	21	the	the	DET
ftr-332	1783	22	insureds	insured	NOUN
ftr-332	1783	23	.	.	PUNCT
ftr-332	1784	1	t.d	t.d	PROPN
ftr-332	1784	2	.	.	PROPN
ftr-332	1784	3	9541	9541	NUM
ftr-332	1784	4	,	,	PUNCT
ftr-332	1784	5	group	group	NOUN
ftr-332	1784	6	health	health	NOUN
ftr-332	1784	7	plans	plan	NOUN
ftr-332	1784	8	and	and	CCONJ
ftr-332	1784	9	health	health	NOUN
ftr-332	1784	10	insurance	insurance	NOUN
ftr-332	1784	11	issuers	issuer	NOUN
ftr-332	1784	12	relating	relate	VERB
ftr-332	1784	13	to	to	ADP
ftr-332	1784	14	coverage	coverage	NOUN
ftr-332	1784	15	of	of	ADP
ftr-332	1784	16	preventive	preventive	ADJ
ftr-332	1784	17	services	service	NOUN
ftr-332	1784	18	under	under	ADP
ftr-332	1784	19	the	the	DET
ftr-332	1784	20	patient	patient	NOUN
ftr-332	1784	21	protection	protection	NOUN
ftr-332	1784	22	and	and	CCONJ
ftr-332	1784	23	affordable	affordable	ADJ
ftr-332	1784	24	care	care	PROPN
ftr-332	1784	25	act	act	PROPN
ftr-332	1784	26	,	,	PUNCT
ftr-332	1784	27	76	76	NUM
ftr-332	1784	28	f.r	f.r	NOUN
ftr-332	1784	29	.	.	PROPN
ftr-332	1784	30	46621	46621	NUM
ftr-332	1784	31	(	(	PUNCT
ftr-332	1784	32	8/3/11	8/3/11	NUM
ftr-332	1784	33	)	)	PUNCT
ftr-332	1784	34	.	.	PUNCT
ftr-332	1785	1	temp	temp	NOUN
ftr-332	1785	2	.	.	PUNCT
ftr-332	1786	1	reg	reg	PROPN
ftr-332	1786	2	.	.	PUNCT
ftr-332	1787	1	§	§	PROPN
ftr-332	1787	2	54.9815	54.9815	NUM
ftr-332	1787	3	-	-	PUNCT
ftr-332	1787	4	2713t(a)(1)(iv	2713t(a)(1)(iv	NUM
ftr-332	1787	5	)	)	PUNCT
ftr-332	1787	6	requires	require	VERB
ftr-332	1787	7	coverage	coverage	NOUN
ftr-332	1787	8	by	by	ADP
ftr-332	1787	9	all	all	DET
ftr-332	1787	10	group	group	NOUN
ftr-332	1787	11	plans	plan	NOUN
ftr-332	1787	12	of	of	ADP
ftr-332	1787	13	contraceptive	contraceptive	ADJ
ftr-332	1787	14	,	,	PUNCT
ftr-332	1787	15	breast	breast	NOUN
ftr-332	1787	16	-	-	PUNCT
ftr-332	1787	17	feeding	feeding	NOUN
ftr-332	1787	18	and	and	CCONJ
ftr-332	1787	19	many	many	ADJ
ftr-332	1787	20	other	other	ADJ
ftr-332	1787	21	services	service	NOUN
ftr-332	1787	22	for	for	ADP
ftr-332	1787	23	women	woman	NOUN
ftr-332	1787	24	without	without	ADP
ftr-332	1787	25	co	co	NOUN
ftr-332	1787	26	-	-	NOUN
ftr-332	1787	27	pays	pay	NOUN
ftr-332	1787	28	and	and	CCONJ
ftr-332	1787	29	without	without	ADP
ftr-332	1787	30	deductibles	deductible	NOUN
ftr-332	1787	31	.	.	PUNCT
ftr-332	1788	1	reg-120391	reg-120391	ADJ
ftr-332	1788	2	-	-	PUNCT
ftr-332	1788	3	10	10	NUM
ftr-332	1788	4	,	,	PUNCT
ftr-332	1788	5	group	group	NOUN
ftr-332	1788	6	health	health	NOUN
ftr-332	1788	7	plans	plan	NOUN
ftr-332	1788	8	and	and	CCONJ
ftr-332	1788	9	health	health	NOUN
ftr-332	1788	10	insurance	insurance	NOUN
ftr-332	1788	11	issuers	issuer	NOUN
ftr-332	1788	12	relating	relate	VERB
ftr-332	1788	13	to	to	ADP
ftr-332	1788	14	coverage	coverage	NOUN
ftr-332	1788	15	of	of	ADP
ftr-332	1788	16	2012	2012	NUM
ftr-332	1788	17	]	]	PUNCT
ftr-332	1788	18	recent	recent	ADJ
ftr-332	1788	19	developments	development	NOUN
ftr-332	1788	20	in	in	ADP
ftr-332	1788	21	federal	federal	ADJ
ftr-332	1788	22	income	income	NOUN
ftr-332	1788	23	taxation	taxation	NOUN
ftr-332	1788	24	263	263	NUM
ftr-332	1788	25	preventive	preventive	ADJ
ftr-332	1788	26	services	service	NOUN
ftr-332	1788	27	under	under	ADP
ftr-332	1788	28	the	the	DET
ftr-332	1788	29	patient	patient	NOUN
ftr-332	1788	30	protection	protection	NOUN
ftr-332	1788	31	and	and	CCONJ
ftr-332	1788	32	affordable	affordable	ADJ
ftr-332	1788	33	care	care	PROPN
ftr-332	1788	34	act	act	PROPN
ftr-332	1788	35	,	,	PUNCT
ftr-332	1788	36	76	76	NUM
ftr-332	1788	37	f.r	f.r	NOUN
ftr-332	1788	38	.	.	PROPN
ftr-332	1788	39	46677	46677	NUM
ftr-332	1788	40	(	(	PUNCT
ftr-332	1788	41	8/3/11	8/3/11	NUM
ftr-332	1788	42	)	)	PUNCT
ftr-332	1788	43	,	,	PUNCT
ftr-332	1788	44	promulgates	promulgate	VERB
ftr-332	1788	45	identical	identical	ADJ
ftr-332	1788	46	proposed	propose	VERB
ftr-332	1788	47	regulations	regulation	NOUN
ftr-332	1788	48	.	.	PUNCT
ftr-332	1789	1	the	the	DET
ftr-332	1789	2	effective	effective	ADJ
ftr-332	1789	3	date	date	NOUN
ftr-332	1789	4	is	be	AUX
ftr-332	1789	5	8/1/12	8/1/12	NUM
ftr-332	1789	6	.	.	PUNCT
ftr-332	1790	1	3	3	X
ftr-332	1790	2	.	.	X
ftr-332	1790	3	is	be	AUX
ftr-332	1790	4	this	this	PRON
ftr-332	1790	5	a	a	DET
ftr-332	1790	6	casualty	casualty	NOUN
ftr-332	1790	7	loss	loss	NOUN
ftr-332	1790	8	in	in	ADP
ftr-332	1790	9	limbo	limbo	NOUN
ftr-332	1790	10	?	?	PUNCT
ftr-332	1791	1	alphonso	alphonso	PROPN
ftr-332	1791	2	v.	v.	PROPN
ftr-332	1791	3	commissioner	commissioner	PROPN
ftr-332	1791	4	,	,	PUNCT
ftr-332	1791	5	136	136	NUM
ftr-332	1791	6	t.c	t.c	PROPN
ftr-332	1791	7	.	.	PROPN
ftr-332	1791	8	247	247	NUM
ftr-332	1791	9	(	(	PUNCT
ftr-332	1791	10	3/16/11	3/16/11	NUM
ftr-332	1791	11	)	)	PUNCT
ftr-332	1791	12	.	.	PUNCT
ftr-332	1792	1	the	the	DET
ftr-332	1792	2	taxpayer	taxpayer	NOUN
ftr-332	1792	3	owned	own	VERB
ftr-332	1792	4	stock	stock	NOUN
ftr-332	1792	5	in	in	ADP
ftr-332	1792	6	a	a	DET
ftr-332	1792	7	n.y	n.y	PROPN
ftr-332	1792	8	.	.	PROPN
ftr-332	1792	9	cooperative	cooperative	ADJ
ftr-332	1792	10	housing	housing	NOUN
ftr-332	1792	11	corporation	corporation	NOUN
ftr-332	1792	12	from	from	ADP
ftr-332	1792	13	which	which	PRON
ftr-332	1792	14	she	she	PRON
ftr-332	1792	15	rented	rent	VERB
ftr-332	1792	16	an	an	DET
ftr-332	1792	17	apartment	apartment	NOUN
ftr-332	1792	18	as	as	ADP
ftr-332	1792	19	her	her	PRON
ftr-332	1792	20	personal	personal	ADJ
ftr-332	1792	21	residence	residence	NOUN
ftr-332	1792	22	.	.	PUNCT
ftr-332	1793	1	when	when	SCONJ
ftr-332	1793	2	a	a	DET
ftr-332	1793	3	retaining	retain	VERB
ftr-332	1793	4	wall	wall	NOUN
ftr-332	1793	5	on	on	ADP
ftr-332	1793	6	the	the	DET
ftr-332	1793	7	grounds	ground	NOUN
ftr-332	1793	8	of	of	ADP
ftr-332	1793	9	the	the	DET
ftr-332	1793	10	apartment	apartment	NOUN
ftr-332	1793	11	complex	complex	NOUN
ftr-332	1793	12	collapsed	collapse	VERB
ftr-332	1793	13	,	,	PUNCT
ftr-332	1793	14	the	the	DET
ftr-332	1793	15	corporation	corporation	NOUN
ftr-332	1793	16	levied	levy	VERB
ftr-332	1793	17	an	an	DET
ftr-332	1793	18	assessment	assessment	NOUN
ftr-332	1793	19	for	for	ADP
ftr-332	1793	20	the	the	DET
ftr-332	1793	21	cost	cost	NOUN
ftr-332	1793	22	of	of	ADP
ftr-332	1793	23	repairs	repair	NOUN
ftr-332	1793	24	,	,	PUNCT
ftr-332	1793	25	and	and	CCONJ
ftr-332	1793	26	the	the	DET
ftr-332	1793	27	taxpayer	taxpayer	NOUN
ftr-332	1793	28	paid	pay	VERB
ftr-332	1793	29	$	$	SYM
ftr-332	1793	30	26,390	26,390	NUM
ftr-332	1793	31	,	,	PUNCT
ftr-332	1793	32	with	with	ADP
ftr-332	1793	33	respect	respect	NOUN
ftr-332	1793	34	to	to	ADP
ftr-332	1793	35	which	which	PRON
ftr-332	1793	36	she	she	PRON
ftr-332	1793	37	claimed	claim	VERB
ftr-332	1793	38	a	a	DET
ftr-332	1793	39	casualty	casualty	NOUN
ftr-332	1793	40	loss	loss	NOUN
ftr-332	1793	41	deduction	deduction	NOUN
ftr-332	1793	42	of	of	ADP
ftr-332	1793	43	$	$	SYM
ftr-332	1793	44	23,188	23,188	NUM
ftr-332	1793	45	(	(	PUNCT
ftr-332	1793	46	reflecting	reflect	VERB
ftr-332	1793	47	computational	computational	ADJ
ftr-332	1793	48	limitations	limitation	NOUN
ftr-332	1793	49	in	in	ADP
ftr-332	1793	50	§	§	PROPN
ftr-332	1793	51	163(h	163(h	NOUN
ftr-332	1793	52	)	)	PUNCT
ftr-332	1793	53	)	)	PUNCT
ftr-332	1793	54	.	.	PUNCT
ftr-332	1794	1	the	the	DET
ftr-332	1794	2	irs	irs	PROPN
ftr-332	1794	3	disallowed	disallow	VERB
ftr-332	1794	4	the	the	DET
ftr-332	1794	5	deduction	deduction	NOUN
ftr-332	1794	6	,	,	PUNCT
ftr-332	1794	7	and	and	CCONJ
ftr-332	1794	8	the	the	DET
ftr-332	1794	9	tax	tax	NOUN
ftr-332	1794	10	court	court	NOUN
ftr-332	1794	11	(	(	PUNCT
ftr-332	1794	12	judge	judge	NOUN
ftr-332	1794	13	chiechi	chiechi	PROPN
ftr-332	1794	14	)	)	PUNCT
ftr-332	1794	15	upheld	uphold	VERB
ftr-332	1794	16	the	the	DET
ftr-332	1794	17	disallowance	disallowance	NOUN
ftr-332	1794	18	.	.	PUNCT
ftr-332	1795	1	judge	judge	PROPN
ftr-332	1795	2	chiechi	chiechi	PROPN
ftr-332	1795	3	reasoned	reason	VERB
ftr-332	1795	4	that	that	SCONJ
ftr-332	1795	5	under	under	ADP
ftr-332	1795	6	the	the	DET
ftr-332	1795	7	relevant	relevant	ADJ
ftr-332	1795	8	state	state	NOUN
ftr-332	1795	9	law	law	NOUN
ftr-332	1795	10	and	and	CCONJ
ftr-332	1795	11	controlling	control	VERB
ftr-332	1795	12	legal	legal	ADJ
ftr-332	1795	13	instruments	instrument	NOUN
ftr-332	1795	14	,	,	PUNCT
ftr-332	1795	15	the	the	DET
ftr-332	1795	16	taxpayer	taxpayer	NOUN
ftr-332	1795	17	had	have	VERB
ftr-332	1795	18	no	no	DET
ftr-332	1795	19	property	property	NOUN
ftr-332	1795	20	interest	interest	NOUN
ftr-332	1795	21	in	in	ADP
ftr-332	1795	22	the	the	DET
ftr-332	1795	23	retaining	retain	VERB
ftr-332	1795	24	wall	wall	NOUN
ftr-332	1795	25	,	,	PUNCT
ftr-332	1795	26	which	which	PRON
ftr-332	1795	27	was	be	AUX
ftr-332	1795	28	part	part	NOUN
ftr-332	1795	29	of	of	ADP
ftr-332	1795	30	the	the	DET
ftr-332	1795	31	common	common	ADJ
ftr-332	1795	32	grounds	ground	NOUN
ftr-332	1795	33	–	–	PUNCT
ftr-332	1795	34	nothing	nothing	PRON
ftr-332	1795	35	in	in	ADP
ftr-332	1795	36	the	the	DET
ftr-332	1795	37	lease	lease	NOUN
ftr-332	1795	38	,	,	PUNCT
ftr-332	1795	39	the	the	DET
ftr-332	1795	40	corporation	corporation	NOUN
ftr-332	1795	41	charter	charter	NOUN
ftr-332	1795	42	and	and	CCONJ
ftr-332	1795	43	by	by	ADP
ftr-332	1795	44	-	-	PUNCT
ftr-332	1795	45	laws	law	NOUN
ftr-332	1795	46	,	,	PUNCT
ftr-332	1795	47	or	or	CCONJ
ftr-332	1795	48	any	any	DET
ftr-332	1795	49	other	other	ADJ
ftr-332	1795	50	governing	govern	VERB
ftr-332	1795	51	documents	document	NOUN
ftr-332	1795	52	indicated	indicate	VERB
ftr-332	1795	53	that	that	SCONJ
ftr-332	1795	54	the	the	DET
ftr-332	1795	55	taxpayer	taxpayer	NOUN
ftr-332	1795	56	possessed	possess	VERB
ftr-332	1795	57	a	a	DET
ftr-332	1795	58	leasehold	leasehold	NOUN
ftr-332	1795	59	interest	interest	NOUN
ftr-332	1795	60	,	,	PUNCT
ftr-332	1795	61	an	an	DET
ftr-332	1795	62	easement	easement	NOUN
ftr-332	1795	63	,	,	PUNCT
ftr-332	1795	64	or	or	CCONJ
ftr-332	1795	65	any	any	DET
ftr-332	1795	66	other	other	ADJ
ftr-332	1795	67	property	property	NOUN
ftr-332	1795	68	interest	interest	NOUN
ftr-332	1795	69	in	in	ADP
ftr-332	1795	70	the	the	DET
ftr-332	1795	71	common	common	ADJ
ftr-332	1795	72	grounds	ground	NOUN
ftr-332	1795	73	.	.	PUNCT
ftr-332	1796	1	finally	finally	ADV
ftr-332	1796	2	,	,	PUNCT
ftr-332	1796	3	judge	judge	PROPN
ftr-332	1796	4	chiechi	chiechi	PROPN
ftr-332	1796	5	rejected	reject	VERB
ftr-332	1796	6	the	the	DET
ftr-332	1796	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1796	8	argument	argument	NOUN
ftr-332	1796	9	that	that	SCONJ
ftr-332	1796	10	§	§	PROPN
ftr-332	1796	11	216	216	NUM
ftr-332	1796	12	,	,	PUNCT
ftr-332	1796	13	which	which	PRON
ftr-332	1796	14	allows	allow	VERB
ftr-332	1796	15	cooperative	cooperative	ADJ
ftr-332	1796	16	apartment	apartment	NOUN
ftr-332	1796	17	owners	owner	NOUN
ftr-332	1796	18	to	to	PART
ftr-332	1796	19	deduct	deduct	VERB
ftr-332	1796	20	their	their	PRON
ftr-332	1796	21	shares	share	NOUN
ftr-332	1796	22	of	of	ADP
ftr-332	1796	23	the	the	DET
ftr-332	1796	24	real	real	ADJ
ftr-332	1796	25	estate	estate	NOUN
ftr-332	1796	26	taxes	taxis	NOUN
ftr-332	1796	27	and	and	CCONJ
ftr-332	1796	28	mortgage	mortgage	NOUN
ftr-332	1796	29	interest	interest	NOUN
ftr-332	1796	30	paid	pay	VERB
ftr-332	1796	31	by	by	ADP
ftr-332	1796	32	the	the	DET
ftr-332	1796	33	cooperative	cooperative	ADJ
ftr-332	1796	34	corporation	corporation	NOUN
ftr-332	1796	35	,	,	PUNCT
ftr-332	1796	36	should	should	AUX
ftr-332	1796	37	be	be	AUX
ftr-332	1796	38	extended	extend	VERB
ftr-332	1796	39	by	by	ADP
ftr-332	1796	40	judicial	judicial	ADJ
ftr-332	1796	41	interpretation	interpretation	NOUN
ftr-332	1796	42	to	to	ADP
ftr-332	1796	43	casualty	casualty	NOUN
ftr-332	1796	44	losses	loss	NOUN
ftr-332	1796	45	.	.	PUNCT
ftr-332	1797	1	although	although	SCONJ
ftr-332	1797	2	judge	judge	NOUN
ftr-332	1797	3	chiechi	chiechi	PROPN
ftr-332	1797	4	rejected	reject	VERB
ftr-332	1797	5	the	the	DET
ftr-332	1797	6	irs‘s	irs‘s	NOUN
ftr-332	1797	7	argument	argument	NOUN
ftr-332	1797	8	that	that	SCONJ
ftr-332	1797	9	the	the	DET
ftr-332	1797	10	absence	absence	NOUN
ftr-332	1797	11	of	of	ADP
ftr-332	1797	12	a	a	DET
ftr-332	1797	13	reference	reference	NOUN
ftr-332	1797	14	to	to	ADP
ftr-332	1797	15	casualty	casualty	NOUN
ftr-332	1797	16	losses	loss	NOUN
ftr-332	1797	17	in	in	ADP
ftr-332	1797	18	§	§	PROPN
ftr-332	1797	19	216	216	NUM
ftr-332	1797	20	conclusively	conclusively	ADV
ftr-332	1797	21	determined	determined	ADJ
ftr-332	1797	22	that	that	SCONJ
ftr-332	1797	23	it	it	PRON
ftr-332	1797	24	did	do	AUX
ftr-332	1797	25	not	not	PART
ftr-332	1797	26	apply	apply	VERB
ftr-332	1797	27	to	to	ADP
ftr-332	1797	28	casualty	casualty	NOUN
ftr-332	1797	29	losses	loss	NOUN
ftr-332	1797	30	,	,	PUNCT
ftr-332	1797	31	after	after	ADP
ftr-332	1797	32	examining	examine	VERB
ftr-332	1797	33	the	the	DET
ftr-332	1797	34	legislative	legislative	ADJ
ftr-332	1797	35	history	history	NOUN
ftr-332	1797	36	she	she	PRON
ftr-332	1797	37	concluded	conclude	VERB
ftr-332	1797	38	that	that	SCONJ
ftr-332	1797	39	congress	congress	PROPN
ftr-332	1797	40	intended	intend	VERB
ftr-332	1797	41	§	§	PROPN
ftr-332	1797	42	216	216	NUM
ftr-332	1797	43	to	to	PART
ftr-332	1797	44	apply	apply	VERB
ftr-332	1797	45	only	only	ADV
ftr-332	1797	46	to	to	ADP
ftr-332	1797	47	interest	interest	NOUN
ftr-332	1797	48	and	and	CCONJ
ftr-332	1797	49	real	real	ADJ
ftr-332	1797	50	estate	estate	NOUN
ftr-332	1797	51	taxes	taxis	NOUN
ftr-332	1797	52	.	.	PUNCT
ftr-332	1798	1	4	4	X
ftr-332	1798	2	.	.	X
ftr-332	1798	3	a	a	DET
ftr-332	1798	4	pang	pang	NOUN
ftr-332	1798	5	of	of	ADP
ftr-332	1798	6	tax	tax	NOUN
ftr-332	1798	7	pain	pain	NOUN
ftr-332	1798	8	.	.	PUNCT
ftr-332	1799	1	pang	pang	NOUN
ftr-332	1799	2	v.	v.	ADP
ftr-332	1799	3	commissioner	commissioner	PROPN
ftr-332	1799	4	,	,	PUNCT
ftr-332	1799	5	t.c	t.c	PROPN
ftr-332	1799	6	.	.	PROPN
ftr-332	1799	7	memo	memo	NOUN
ftr-332	1799	8	.	.	PUNCT
ftr-332	1800	1	2011	2011	NUM
ftr-332	1800	2	-	-	SYM
ftr-332	1800	3	55	55	NUM
ftr-332	1800	4	(	(	PUNCT
ftr-332	1800	5	3/9/11	3/9/11	NUM
ftr-332	1800	6	)	)	PUNCT
ftr-332	1800	7	.	.	PUNCT
ftr-332	1801	1	the	the	DET
ftr-332	1801	2	tax	tax	NOUN
ftr-332	1801	3	court	court	NOUN
ftr-332	1801	4	(	(	PUNCT
ftr-332	1801	5	judge	judge	PROPN
ftr-332	1801	6	gustafson	gustafson	PROPN
ftr-332	1801	7	)	)	PUNCT
ftr-332	1801	8	upheld	uphold	VERB
ftr-332	1801	9	the	the	DET
ftr-332	1801	10	disallowance	disallowance	NOUN
ftr-332	1801	11	by	by	ADP
ftr-332	1801	12	the	the	DET
ftr-332	1801	13	irs	irs	PROPN
ftr-332	1801	14	of	of	ADP
ftr-332	1801	15	the	the	DET
ftr-332	1801	16	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1801	17	claim	claim	NOUN
ftr-332	1801	18	of	of	ADP
ftr-332	1801	19	a	a	DET
ftr-332	1801	20	§	§	ADJ
ftr-332	1801	21	165(c)(3	165(c)(3	NUM
ftr-332	1801	22	)	)	PUNCT
ftr-332	1801	23	casualty	casualty	NOUN
ftr-332	1801	24	loss	loss	NOUN
ftr-332	1801	25	deduction	deduction	NOUN
ftr-332	1801	26	for	for	ADP
ftr-332	1801	27	damages	damage	NOUN
ftr-332	1801	28	paid	pay	VERB
ftr-332	1801	29	to	to	ADP
ftr-332	1801	30	the	the	DET
ftr-332	1801	31	plaintiff	plaintiff	NOUN
ftr-332	1801	32	in	in	ADP
ftr-332	1801	33	a	a	DET
ftr-332	1801	34	wrongful	wrongful	ADJ
ftr-332	1801	35	death	death	NOUN
ftr-332	1801	36	suit	suit	NOUN
ftr-332	1801	37	against	against	ADP
ftr-332	1801	38	the	the	DET
ftr-332	1801	39	taxpayer	taxpayer	NOUN
ftr-332	1801	40	,	,	PUNCT
ftr-332	1801	41	citing	cite	VERB
ftr-332	1801	42	whitney	whitney	PROPN
ftr-332	1801	43	v.	v.	PROPN
ftr-332	1801	44	commissioner	commissioner	PROPN
ftr-332	1801	45	,	,	PUNCT
ftr-332	1801	46	13	13	NUM
ftr-332	1801	47	t.c	t.c	PROPN
ftr-332	1801	48	.	.	PROPN
ftr-332	1801	49	897	897	NUM
ftr-332	1801	50	(	(	PUNCT
ftr-332	1801	51	1949	1949	NUM
ftr-332	1801	52	)	)	PUNCT
ftr-332	1801	53	.	.	PUNCT
ftr-332	1802	1	to	to	PART
ftr-332	1802	2	be	be	AUX
ftr-332	1802	3	a	a	DET
ftr-332	1802	4	casualty	casualty	NOUN
ftr-332	1802	5	loss	loss	NOUN
ftr-332	1802	6	the	the	DET
ftr-332	1802	7	taxpayer‘s	taxpayer‘	NOUN
ftr-332	1802	8	own	own	ADJ
ftr-332	1802	9	property	property	NOUN
ftr-332	1802	10	must	must	AUX
ftr-332	1802	11	be	be	AUX
ftr-332	1802	12	damaged	damage	VERB
ftr-332	1802	13	or	or	CCONJ
ftr-332	1802	14	stolen	steal	VERB
ftr-332	1802	15	,	,	PUNCT
ftr-332	1802	16	which	which	PRON
ftr-332	1802	17	did	do	AUX
ftr-332	1802	18	not	not	PART
ftr-332	1802	19	occur	occur	VERB
ftr-332	1802	20	in	in	ADP
ftr-332	1802	21	this	this	DET
ftr-332	1802	22	case	case	NOUN
ftr-332	1802	23	.	.	PUNCT
ftr-332	1803	1	5	5	X
ftr-332	1803	2	.	.	X
ftr-332	1803	3	the	the	DET
ftr-332	1803	4	irs	irs	PROPN
ftr-332	1803	5	tries	try	VERB
ftr-332	1803	6	to	to	PART
ftr-332	1803	7	defy	defy	VERB
ftr-332	1803	8	national	national	ADJ
ftr-332	1803	9	middle	middle	ADJ
ftr-332	1803	10	-	-	PUNCT
ftr-332	1803	11	income	income	NOUN
ftr-332	1803	12	income	income	NOUN
ftr-332	1803	13	housing	housing	NOUN
ftr-332	1803	14	policy	policy	NOUN
ftr-332	1803	15	and	and	CCONJ
ftr-332	1803	16	be	be	AUX
ftr-332	1803	17	too	too	ADV
ftr-332	1803	18	stingy	stingy	ADJ
ftr-332	1803	19	with	with	ADP
ftr-332	1803	20	the	the	DET
ftr-332	1803	21	first	first	ADJ
ftr-332	1803	22	time	time	NOUN
ftr-332	1803	23	homebuyer	homebuyer	PROPN
ftr-332	1803	24	credit	credit	NOUN
ftr-332	1803	25	and	and	CCONJ
ftr-332	1803	26	,	,	PUNCT
ftr-332	1803	27	as	as	ADP
ftr-332	1803	28	a	a	DET
ftr-332	1803	29	result	result	NOUN
ftr-332	1803	30	,	,	PUNCT
ftr-332	1803	31	gets	get	AUX
ftr-332	1803	32	slapped	slap	VERB
ftr-332	1803	33	down	down	ADP
ftr-332	1803	34	by	by	ADP
ftr-332	1803	35	the	the	DET
ftr-332	1803	36	tax	tax	NOUN
ftr-332	1803	37	court	court	NOUN
ftr-332	1803	38	.	.	PUNCT
ftr-332	1804	1	woods	wood	NOUN
ftr-332	1804	2	v.	v.	ADP
ftr-332	1804	3	commissioner	commissioner	NOUN
ftr-332	1804	4	,	,	PUNCT
ftr-332	1804	5	137	137	NUM
ftr-332	1804	6	t.c	t.c	NOUN
ftr-332	1804	7	.	.	PROPN
ftr-332	1804	8	159	159	NUM
ftr-332	1804	9	(	(	PUNCT
ftr-332	1804	10	10/27/11	10/27/11	NUM
ftr-332	1804	11	)	)	PUNCT
ftr-332	1804	12	.	.	PUNCT
ftr-332	1805	1	the	the	DET
ftr-332	1805	2	taxpayer	taxpayer	NOUN
ftr-332	1805	3	entered	enter	VERB
ftr-332	1805	4	into	into	ADP
ftr-332	1805	5	a	a	DET
ftr-332	1805	6	contract	contract	NOUN
ftr-332	1805	7	for	for	ADP
ftr-332	1805	8	deed	deed	NOUN
ftr-332	1805	9	to	to	PART
ftr-332	1805	10	purchase	purchase	VERB
ftr-332	1805	11	a	a	DET
ftr-332	1805	12	house	house	NOUN
ftr-332	1805	13	in	in	ADP
ftr-332	1805	14	2008	2008	NUM
ftr-332	1805	15	,	,	PUNCT
ftr-332	1805	16	took	take	VERB
ftr-332	1805	17	possession	possession	NOUN
ftr-332	1805	18	of	of	ADP
ftr-332	1805	19	the	the	DET
ftr-332	1805	20	house	house	NOUN
ftr-332	1805	21	in	in	ADP
ftr-332	1805	22	2008	2008	NUM
ftr-332	1805	23	,	,	PUNCT
ftr-332	1805	24	and	and	CCONJ
ftr-332	1805	25	claimed	claim	VERB
ftr-332	1805	26	the	the	DET
ftr-332	1805	27	§	§	PROPN
ftr-332	1805	28	36	36	NUM
ftr-332	1805	29	first	first	ADJ
ftr-332	1805	30	-	-	PUNCT
ftr-332	1805	31	time	time	NOUN
ftr-332	1805	32	homebuyer	homebuyer	PROPN
ftr-332	1805	33	credit	credit	NOUN
ftr-332	1805	34	for	for	ADP
ftr-332	1805	35	2008	2008	NUM
ftr-332	1805	36	.	.	PUNCT
ftr-332	1806	1	the	the	DET
ftr-332	1806	2	house	house	NOUN
ftr-332	1806	3	required	require	VERB
ftr-332	1806	4	renovations	renovation	NOUN
ftr-332	1806	5	before	before	ADP
ftr-332	1806	6	being	be	AUX
ftr-332	1806	7	ready	ready	ADJ
ftr-332	1806	8	for	for	ADP
ftr-332	1806	9	occupancy	occupancy	NOUN
ftr-332	1806	10	,	,	PUNCT
ftr-332	1806	11	and	and	CCONJ
ftr-332	1806	12	the	the	DET
ftr-332	1806	13	intended	intend	VERB
ftr-332	1806	14	to	to	PART
ftr-332	1806	15	use	use	VERB
ftr-332	1806	16	the	the	DET
ftr-332	1806	17	credit	credit	NOUN
ftr-332	1806	18	proceeds	proceed	NOUN
ftr-332	1806	19	to	to	PART
ftr-332	1806	20	pay	pay	VERB
ftr-332	1806	21	for	for	ADP
ftr-332	1806	22	the	the	DET
ftr-332	1806	23	necessary	necessary	ADJ
ftr-332	1806	24	renovations	renovation	NOUN
ftr-332	1806	25	.	.	PUNCT
ftr-332	1807	1	he	he	PRON
ftr-332	1807	2	received	receive	VERB
ftr-332	1807	3	a	a	DET
ftr-332	1807	4	refund	refund	NOUN
ftr-332	1807	5	for	for	ADP
ftr-332	1807	6	the	the	DET
ftr-332	1807	7	credit	credit	NOUN
ftr-332	1807	8	in	in	ADP
ftr-332	1807	9	2009	2009	NUM
ftr-332	1807	10	and	and	CCONJ
ftr-332	1807	11	began	begin	VERB
ftr-332	1807	12	renovations	renovation	NOUN
ftr-332	1807	13	.	.	PUNCT
ftr-332	1808	1	the	the	DET
ftr-332	1808	2	irs	irs	PROPN
ftr-332	1808	3	subsequently	subsequently	ADV
ftr-332	1808	4	264	264	NUM
ftr-332	1808	5	florida	florida	PROPN
ftr-332	1808	6	tax	tax	NOUN
ftr-332	1808	7	review	review	NOUN
ftr-332	1808	8	[	[	X
ftr-332	1808	9	vol	vol	NOUN
ftr-332	1808	10	.	.	PUNCT
ftr-332	1809	1	12:5	12:5	NUM
ftr-332	1809	2	denied	deny	VERB
ftr-332	1809	3	the	the	DET
ftr-332	1809	4	credit	credit	NOUN
ftr-332	1809	5	on	on	ADP
ftr-332	1809	6	the	the	DET
ftr-332	1809	7	grounds	ground	NOUN
ftr-332	1809	8	that	that	SCONJ
ftr-332	1809	9	the	the	DET
ftr-332	1809	10	taxpayer	taxpayer	NOUN
ftr-332	1809	11	was	be	AUX
ftr-332	1809	12	not	not	PART
ftr-332	1809	13	entitled	entitle	VERB
ftr-332	1809	14	to	to	ADP
ftr-332	1809	15	the	the	DET
ftr-332	1809	16	credit	credit	NOUN
ftr-332	1809	17	because	because	SCONJ
ftr-332	1809	18	(	(	PUNCT
ftr-332	1809	19	1	1	X
ftr-332	1809	20	)	)	PUNCT
ftr-332	1809	21	the	the	DET
ftr-332	1809	22	taxpayer	taxpayer	NOUN
ftr-332	1809	23	took	take	VERB
ftr-332	1809	24	possession	possession	NOUN
ftr-332	1809	25	of	of	ADP
ftr-332	1809	26	the	the	DET
ftr-332	1809	27	house	house	NOUN
ftr-332	1809	28	under	under	ADP
ftr-332	1809	29	a	a	DET
ftr-332	1809	30	contract	contract	NOUN
ftr-332	1809	31	for	for	ADP
ftr-332	1809	32	deed	deed	NOUN
ftr-332	1809	33	and	and	CCONJ
ftr-332	1809	34	therefore	therefore	ADV
ftr-332	1809	35	had	have	AUX
ftr-332	1809	36	not	not	PART
ftr-332	1809	37	―purchased‖	―purchased‖	PROPN
ftr-332	1809	38	the	the	DET
ftr-332	1809	39	house	house	NOUN
ftr-332	1809	40	,	,	PUNCT
ftr-332	1809	41	and	and	CCONJ
ftr-332	1809	42	(	(	PUNCT
ftr-332	1809	43	2	2	X
ftr-332	1809	44	)	)	PUNCT
ftr-332	1809	45	even	even	ADV
ftr-332	1809	46	if	if	SCONJ
ftr-332	1809	47	the	the	DET
ftr-332	1809	48	―purchase‖	―purchase‖	PROPN
ftr-332	1809	49	requirement	requirement	NOUN
ftr-332	1809	50	was	be	AUX
ftr-332	1809	51	satisfied	satisfied	ADJ
ftr-332	1809	52	the	the	DET
ftr-332	1809	53	house	house	NOUN
ftr-332	1809	54	was	be	AUX
ftr-332	1809	55	not	not	PART
ftr-332	1809	56	the	the	DET
ftr-332	1809	57	taxpayer‘s	taxpayer‘s	X
ftr-332	1809	58	―principal	―principal	X
ftr-332	1809	59	residence‖	residence‖	PROPN
ftr-332	1809	60	in	in	ADP
ftr-332	1809	61	2008	2008	NUM
ftr-332	1809	62	for	for	ADP
ftr-332	1809	63	purposes	purpose	NOUN
ftr-332	1809	64	of	of	ADP
ftr-332	1809	65	§	§	PROPN
ftr-332	1809	66	36	36	NUM
ftr-332	1809	67	.	.	PUNCT
ftr-332	1810	1	the	the	DET
ftr-332	1810	2	tax	tax	NOUN
ftr-332	1810	3	court	court	NOUN
ftr-332	1810	4	(	(	PUNCT
ftr-332	1810	5	judge	judge	NOUN
ftr-332	1810	6	haines	haine	NOUN
ftr-332	1810	7	)	)	PUNCT
ftr-332	1810	8	held	hold	VERB
ftr-332	1810	9	for	for	ADP
ftr-332	1810	10	the	the	DET
ftr-332	1810	11	taxpayer	taxpayer	NOUN
ftr-332	1810	12	(	(	PUNCT
ftr-332	1810	13	who	who	PRON
ftr-332	1810	14	represented	represent	VERB
ftr-332	1810	15	himself	himself	PRON
ftr-332	1810	16	pro	pro	ADJ
ftr-332	1810	17	se	se	ADV
ftr-332	1810	18	)	)	PUNCT
ftr-332	1810	19	.	.	PUNCT
ftr-332	1811	1	first	first	ADV
ftr-332	1811	2	,	,	PUNCT
ftr-332	1811	3	under	under	ADP
ftr-332	1811	4	state	state	NOUN
ftr-332	1811	5	(	(	PUNCT
ftr-332	1811	6	texas	texas	PROPN
ftr-332	1811	7	)	)	PUNCT
ftr-332	1811	8	property	property	NOUN
ftr-332	1811	9	law	law	NOUN
ftr-332	1811	10	,	,	PUNCT
ftr-332	1811	11	the	the	DET
ftr-332	1811	12	contract	contract	NOUN
ftr-332	1811	13	for	for	ADP
ftr-332	1811	14	deed	deed	NOUN
ftr-332	1811	15	conferred	confer	VERB
ftr-332	1811	16	equitable	equitable	ADJ
ftr-332	1811	17	title	title	NOUN
ftr-332	1811	18	to	to	ADP
ftr-332	1811	19	the	the	DET
ftr-332	1811	20	house	house	NOUN
ftr-332	1811	21	on	on	ADP
ftr-332	1811	22	the	the	DET
ftr-332	1811	23	taxpayer	taxpayer	NOUN
ftr-332	1811	24	,	,	PUNCT
ftr-332	1811	25	and	and	CCONJ
ftr-332	1811	26	therefore	therefore	ADV
ftr-332	1811	27	he	he	PRON
ftr-332	1811	28	had	have	VERB
ftr-332	1811	29	―purchased‖	―purchased‖	PROPN
ftr-332	1811	30	the	the	DET
ftr-332	1811	31	house	house	NOUN
ftr-332	1811	32	.	.	PUNCT
ftr-332	1812	1	second	second	ADJ
ftr-332	1812	2	§	§	PROPN
ftr-332	1812	3	36	36	NUM
ftr-332	1812	4	requires	require	VERB
ftr-332	1812	5	a	a	DET
ftr-332	1812	6	prospective	prospective	ADJ
ftr-332	1812	7	analysis	analysis	NOUN
ftr-332	1812	8	,	,	PUNCT
ftr-332	1812	9	asking	ask	VERB
ftr-332	1812	10	whether	whether	SCONJ
ftr-332	1812	11	a	a	DET
ftr-332	1812	12	taxpayer	taxpayer	NOUN
ftr-332	1812	13	will	will	AUX
ftr-332	1812	14	occupy	occupy	VERB
ftr-332	1812	15	a	a	DET
ftr-332	1812	16	house	house	NOUN
ftr-332	1812	17	as	as	ADP
ftr-332	1812	18	a	a	DET
ftr-332	1812	19	principal	principal	ADJ
ftr-332	1812	20	residence	residence	NOUN
ftr-332	1812	21	.	.	PUNCT
ftr-332	1813	1	because	because	SCONJ
ftr-332	1813	2	the	the	DET
ftr-332	1813	3	taxpayer	taxpayer	NOUN
ftr-332	1813	4	established	establish	VERB
ftr-332	1813	5	that	that	SCONJ
ftr-332	1813	6	he	he	PRON
ftr-332	1813	7	intended	intend	VERB
ftr-332	1813	8	to	to	PART
ftr-332	1813	9	occupy	occupy	VERB
ftr-332	1813	10	the	the	DET
ftr-332	1813	11	house	house	NOUN
ftr-332	1813	12	as	as	ADP
ftr-332	1813	13	his	his	PRON
ftr-332	1813	14	principal	principal	ADJ
ftr-332	1813	15	residence	residence	NOUN
ftr-332	1813	16	as	as	ADV
ftr-332	1813	17	soon	soon	ADV
ftr-332	1813	18	as	as	SCONJ
ftr-332	1813	19	the	the	DET
ftr-332	1813	20	necessary	necessary	ADJ
ftr-332	1813	21	renovations	renovation	NOUN
ftr-332	1813	22	were	be	AUX
ftr-332	1813	23	complete	complete	ADJ
ftr-332	1813	24	,	,	PUNCT
ftr-332	1813	25	he	he	PRON
ftr-332	1813	26	was	be	AUX
ftr-332	1813	27	entitled	entitle	VERB
ftr-332	1813	28	to	to	ADP
ftr-332	1813	29	the	the	DET
ftr-332	1813	30	first	first	ADJ
ftr-332	1813	31	-	-	PUNCT
ftr-332	1813	32	time	time	NOUN
ftr-332	1813	33	homebuyer	homebuyer	PROPN
ftr-332	1813	34	tax	tax	NOUN
ftr-332	1813	35	credit	credit	NOUN
ftr-332	1813	36	for	for	ADP
ftr-332	1813	37	2008	2008	NUM
ftr-332	1813	38	.	.	PUNCT
ftr-332	1814	1	6	6	NUM
ftr-332	1814	2	.	.	X
ftr-332	1814	3	only	only	ADV
ftr-332	1814	4	in	in	ADP
ftr-332	1814	5	the	the	DET
ftr-332	1814	6	irc	irc	NOUN
ftr-332	1814	7	can	can	AUX
ftr-332	1814	8	―first	―first	VERB
ftr-332	1814	9	-	-	PUNCT
ftr-332	1814	10	time‖	time‖	PRON
ftr-332	1814	11	mean	mean	VERB
ftr-332	1814	12	not	not	PART
ftr-332	1814	13	within	within	ADP
ftr-332	1814	14	the	the	DET
ftr-332	1814	15	past	past	ADJ
ftr-332	1814	16	three	three	NUM
ftr-332	1814	17	years	year	NOUN
ftr-332	1814	18	,	,	PUNCT
ftr-332	1814	19	but	but	CCONJ
ftr-332	1814	20	these	these	DET
ftr-332	1814	21	taxpayers	taxpayer	NOUN
ftr-332	1814	22	still	still	ADV
ftr-332	1814	23	were	be	AUX
ftr-332	1814	24	n’t	n’t	PROPN
ftr-332	1814	25	―property	―property	PROPN
ftr-332	1814	26	virgins.‖	virgins.‖	NOUN
ftr-332	1814	27	foster	foster	ADJ
ftr-332	1814	28	v.	v.	ADP
ftr-332	1814	29	commissioner	commissioner	NOUN
ftr-332	1814	30	,	,	PUNCT
ftr-332	1814	31	138	138	NUM
ftr-332	1814	32	t.c	t.c	PROPN
ftr-332	1814	33	.	.	PUNCT
ftr-332	1815	1	no	no	INTJ
ftr-332	1815	2	.	.	NOUN
ftr-332	1815	3	4	4	NUM
ftr-332	1815	4	(	(	PUNCT
ftr-332	1815	5	1/30/12	1/30/12	NUM
ftr-332	1815	6	)	)	PUNCT
ftr-332	1815	7	.	.	PUNCT
ftr-332	1816	1	the	the	DET
ftr-332	1816	2	taxpayers	taxpayer	NOUN
ftr-332	1816	3	bought	buy	VERB
ftr-332	1816	4	a	a	DET
ftr-332	1816	5	home	home	NOUN
ftr-332	1816	6	on	on	ADP
ftr-332	1816	7	july	july	PROPN
ftr-332	1816	8	28	28	NUM
ftr-332	1816	9	,	,	PUNCT
ftr-332	1816	10	2009	2009	NUM
ftr-332	1816	11	and	and	CCONJ
ftr-332	1816	12	claimed	claim	VERB
ftr-332	1816	13	the	the	DET
ftr-332	1816	14	temporary	temporary	ADJ
ftr-332	1816	15	,	,	PUNCT
ftr-332	1816	16	then	then	ADV
ftr-332	1816	17	-	-	PUNCT
ftr-332	1816	18	in	in	ADP
ftr-332	1816	19	-	-	PUNCT
ftr-332	1816	20	effect	effect	NOUN
ftr-332	1816	21	§	§	PROPN
ftr-332	1816	22	36	36	NUM
ftr-332	1816	23	firsttime	firsttime	NOUN
ftr-332	1816	24	homebuyer	homebuyer	PROPN
ftr-332	1816	25	credit	credit	NOUN
ftr-332	1816	26	.	.	PUNCT
ftr-332	1817	1	they	they	PRON
ftr-332	1817	2	had	have	AUX
ftr-332	1817	3	listed	list	VERB
ftr-332	1817	4	their	their	PRON
ftr-332	1817	5	previously	previously	ADV
ftr-332	1817	6	-	-	PUNCT
ftr-332	1817	7	owned	own	VERB
ftr-332	1817	8	house	house	NOUN
ftr-332	1817	9	for	for	ADP
ftr-332	1817	10	sale	sale	NOUN
ftr-332	1817	11	in	in	ADP
ftr-332	1817	12	february	february	PROPN
ftr-332	1817	13	2006	2006	NUM
ftr-332	1817	14	and	and	CCONJ
ftr-332	1817	15	spent	spend	VERB
ftr-332	1817	16	―considerable	―considerable	ADJ
ftr-332	1817	17	time‖	time‖	X
ftr-332	1817	18	at	at	ADP
ftr-332	1817	19	one	one	NUM
ftr-332	1817	20	of	of	ADP
ftr-332	1817	21	their	their	PRON
ftr-332	1817	22	parents	parent	NOUN
ftr-332	1817	23	‘	‘	PART
ftr-332	1817	24	house	house	NOUN
ftr-332	1817	25	;	;	PUNCT
ftr-332	1817	26	the	the	DET
ftr-332	1817	27	taxpayers	taxpayer	NOUN
ftr-332	1817	28	sold	sell	VERB
ftr-332	1817	29	their	their	PRON
ftr-332	1817	30	old	old	ADJ
ftr-332	1817	31	house	house	NOUN
ftr-332	1817	32	on	on	ADP
ftr-332	1817	33	june	june	PROPN
ftr-332	1817	34	6	6	NUM
ftr-332	1817	35	,	,	PUNCT
ftr-332	1817	36	2007	2007	NUM
ftr-332	1817	37	and	and	CCONJ
ftr-332	1817	38	rented	rent	VERB
ftr-332	1817	39	an	an	DET
ftr-332	1817	40	apartment	apartment	NOUN
ftr-332	1817	41	that	that	DET
ftr-332	1817	42	month	month	NOUN
ftr-332	1817	43	.	.	PUNCT
ftr-332	1818	1	the	the	DET
ftr-332	1818	2	tax	tax	NOUN
ftr-332	1818	3	court	court	NOUN
ftr-332	1818	4	(	(	PUNCT
ftr-332	1818	5	judge	judge	PROPN
ftr-332	1818	6	foley	foley	PROPN
ftr-332	1818	7	held	hold	VERB
ftr-332	1818	8	that	that	SCONJ
ftr-332	1818	9	the	the	DET
ftr-332	1818	10	taxpayers	taxpayer	NOUN
ftr-332	1818	11	did	do	AUX
ftr-332	1818	12	not	not	PART
ftr-332	1818	13	qualify	qualify	VERB
ftr-332	1818	14	for	for	ADP
ftr-332	1818	15	the	the	DET
ftr-332	1818	16	credit	credit	NOUN
ftr-332	1818	17	.	.	PUNCT
ftr-332	1819	1	under	under	ADP
ftr-332	1819	2	§	§	PROPN
ftr-332	1819	3	36(c)(1	36(c)(1	NUM
ftr-332	1819	4	)	)	PUNCT
ftr-332	1819	5	,	,	PUNCT
ftr-332	1819	6	a	a	DET
ftr-332	1819	7	―first	―first	NOUN
ftr-332	1819	8	-	-	PUNCT
ftr-332	1819	9	time	time	NOUN
ftr-332	1819	10	homebuyer‖	homebuyer‖	PROPN
ftr-332	1819	11	is	be	AUX
ftr-332	1819	12	any	any	DET
ftr-332	1819	13	individual	individual	NOUN
ftr-332	1819	14	who	who	PRON
ftr-332	1819	15	has	have	AUX
ftr-332	1819	16	not	not	PART
ftr-332	1819	17	owned	own	VERB
ftr-332	1819	18	a	a	DET
ftr-332	1819	19	principal	principal	ADJ
ftr-332	1819	20	residence	residence	NOUN
ftr-332	1819	21	for	for	ADP
ftr-332	1819	22	three	three	NUM
ftr-332	1819	23	years	year	NOUN
ftr-332	1819	24	prior	prior	ADV
ftr-332	1819	25	to	to	ADP
ftr-332	1819	26	the	the	DET
ftr-332	1819	27	date	date	NOUN
ftr-332	1819	28	of	of	ADP
ftr-332	1819	29	purchase	purchase	NOUN
ftr-332	1819	30	of	of	ADP
ftr-332	1819	31	a	a	DET
ftr-332	1819	32	new	new	ADJ
ftr-332	1819	33	principal	principal	ADJ
ftr-332	1819	34	residence	residence	NOUN
ftr-332	1819	35	.	.	PUNCT
ftr-332	1820	1	thus	thus	ADV
ftr-332	1820	2	,	,	PUNCT
ftr-332	1820	3	the	the	DET
ftr-332	1820	4	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1820	5	could	could	AUX
ftr-332	1820	6	have	have	AUX
ftr-332	1820	7	qualified	qualify	VERB
ftr-332	1820	8	if	if	SCONJ
ftr-332	1820	9	they	they	PRON
ftr-332	1820	10	had	have	AUX
ftr-332	1820	11	not	not	PART
ftr-332	1820	12	owned	own	VERB
ftr-332	1820	13	a	a	DET
ftr-332	1820	14	principal	principal	ADJ
ftr-332	1820	15	residence	residence	NOUN
ftr-332	1820	16	after	after	ADP
ftr-332	1820	17	july	july	PROPN
ftr-332	1820	18	27	27	NUM
ftr-332	1820	19	,	,	PUNCT
ftr-332	1820	20	2006	2006	NUM
ftr-332	1820	21	,	,	PUNCT
ftr-332	1820	22	and	and	CCONJ
ftr-332	1820	23	before	before	ADP
ftr-332	1820	24	july	july	PROPN
ftr-332	1820	25	28	28	NUM
ftr-332	1820	26	,	,	PUNCT
ftr-332	1820	27	2009	2009	NUM
ftr-332	1820	28	(	(	PUNCT
ftr-332	1820	29	i.e.	i.e.	X
ftr-332	1820	30	,	,	PUNCT
ftr-332	1820	31	the	the	DET
ftr-332	1820	32	period	period	NOUN
ftr-332	1820	33	three	three	NUM
ftr-332	1820	34	years	year	NOUN
ftr-332	1820	35	prior	prior	ADV
ftr-332	1820	36	to	to	ADP
ftr-332	1820	37	the	the	DET
ftr-332	1820	38	purchase	purchase	NOUN
ftr-332	1820	39	of	of	ADP
ftr-332	1820	40	their	their	PRON
ftr-332	1820	41	new	new	ADJ
ftr-332	1820	42	house	house	NOUN
ftr-332	1820	43	)	)	PUNCT
ftr-332	1820	44	.	.	PUNCT
ftr-332	1821	1	although	although	SCONJ
ftr-332	1821	2	the	the	DET
ftr-332	1821	3	taxpayers	taxpayer	NOUN
ftr-332	1821	4	owned	own	VERB
ftr-332	1821	5	the	the	DET
ftr-332	1821	6	old	old	ADJ
ftr-332	1821	7	house	house	NOUN
ftr-332	1821	8	until	until	ADP
ftr-332	1821	9	june	june	PROPN
ftr-332	1821	10	6	6	NUM
ftr-332	1821	11	,	,	PUNCT
ftr-332	1821	12	2007	2007	NUM
ftr-332	1821	13	,	,	PUNCT
ftr-332	1821	14	they	they	PRON
ftr-332	1821	15	argued	argue	VERB
ftr-332	1821	16	that	that	SCONJ
ftr-332	1821	17	they	they	PRON
ftr-332	1821	18	ceased	cease	VERB
ftr-332	1821	19	using	use	VERB
ftr-332	1821	20	it	it	PRON
ftr-332	1821	21	as	as	ADP
ftr-332	1821	22	their	their	PRON
ftr-332	1821	23	principal	principal	ADJ
ftr-332	1821	24	residence	residence	NOUN
ftr-332	1821	25	in	in	ADP
ftr-332	1821	26	february	february	PROPN
ftr-332	1821	27	2006	2006	NUM
ftr-332	1821	28	.	.	PUNCT
ftr-332	1822	1	judge	judge	PROPN
ftr-332	1822	2	foley	foley	PROPN
ftr-332	1822	3	found	find	VERB
ftr-332	1822	4	that	that	SCONJ
ftr-332	1822	5	the	the	DET
ftr-332	1822	6	taxpayers	taxpayer	NOUN
ftr-332	1822	7	‘	'	PUNCT
ftr-332	1822	8	original	original	ADJ
ftr-332	1822	9	home	home	NOUN
ftr-332	1822	10	remained	remain	VERB
ftr-332	1822	11	their	their	PRON
ftr-332	1822	12	principal	principal	ADJ
ftr-332	1822	13	residence	residence	NOUN
ftr-332	1822	14	through	through	ADP
ftr-332	1822	15	at	at	ADP
ftr-332	1822	16	least	least	ADJ
ftr-332	1822	17	july	july	NOUN
ftr-332	1822	18	,	,	PUNCT
ftr-332	1822	19	2006	2006	NUM
ftr-332	1822	20	–	–	PUNCT
ftr-332	1822	21	a	a	DET
ftr-332	1822	22	date	date	NOUN
ftr-332	1822	23	within	within	ADP
ftr-332	1822	24	the	the	DET
ftr-332	1822	25	three	three	NUM
ftr-332	1822	26	years	year	NOUN
ftr-332	1822	27	preceding	precede	VERB
ftr-332	1822	28	the	the	DET
ftr-332	1822	29	purchase	purchase	NOUN
ftr-332	1822	30	of	of	ADP
ftr-332	1822	31	the	the	DET
ftr-332	1822	32	new	new	ADJ
ftr-332	1822	33	home	home	NOUN
ftr-332	1822	34	–	–	PUNCT
ftr-332	1822	35	because	because	SCONJ
ftr-332	1822	36	until	until	SCONJ
ftr-332	1822	37	it	it	PRON
ftr-332	1822	38	is	be	AUX
ftr-332	1822	39	was	be	AUX
ftr-332	1822	40	sold	sell	VERB
ftr-332	1822	41	the	the	DET
ftr-332	1822	42	original	original	ADJ
ftr-332	1822	43	home	home	NOUN
ftr-332	1822	44	was	be	AUX
ftr-332	1822	45	fully	fully	ADV
ftr-332	1822	46	furnished	furnish	VERB
ftr-332	1822	47	,	,	PUNCT
ftr-332	1822	48	and	and	CCONJ
ftr-332	1822	49	taxpayers	taxpayer	NOUN
ftr-332	1822	50	maintained	maintain	VERB
ftr-332	1822	51	utility	utility	NOUN
ftr-332	1822	52	services	service	NOUN
ftr-332	1822	53	,	,	PUNCT
ftr-332	1822	54	frequently	frequently	ADV
ftr-332	1822	55	stayed	stay	VERB
ftr-332	1822	56	overnight	overnight	ADV
ftr-332	1822	57	,	,	PUNCT
ftr-332	1822	58	hosted	host	VERB
ftr-332	1822	59	family	family	NOUN
ftr-332	1822	60	holiday	holiday	NOUN
ftr-332	1822	61	gatherings	gathering	NOUN
ftr-332	1822	62	,	,	PUNCT
ftr-332	1822	63	kept	keep	VERB
ftr-332	1822	64	personal	personal	ADJ
ftr-332	1822	65	belongings	belonging	NOUN
ftr-332	1822	66	,	,	PUNCT
ftr-332	1822	67	accessed	access	VERB
ftr-332	1822	68	the	the	DET
ftr-332	1822	69	internet	internet	NOUN
ftr-332	1822	70	,	,	PUNCT
ftr-332	1822	71	and	and	CCONJ
ftr-332	1822	72	received	receive	VERB
ftr-332	1822	73	bills	bill	NOUN
ftr-332	1822	74	and	and	CCONJ
ftr-332	1822	75	correspondence	correspondence	NOUN
ftr-332	1822	76	at	at	ADP
ftr-332	1822	77	that	that	DET
ftr-332	1822	78	home	home	NOUN
ftr-332	1822	79	,	,	PUNCT
ftr-332	1822	80	as	as	ADV
ftr-332	1822	81	well	well	ADV
ftr-332	1822	82	as	as	ADP
ftr-332	1822	83	listing	list	VERB
ftr-332	1822	84	it	it	PRON
ftr-332	1822	85	as	as	ADP
ftr-332	1822	86	the	the	DET
ftr-332	1822	87	address	address	NOUN
ftr-332	1822	88	for	for	ADP
ftr-332	1822	89	renewing	renew	VERB
ftr-332	1822	90	a	a	DET
ftr-332	1822	91	driver‘s	driver‘s	NOUN
ftr-332	1822	92	license	license	NOUN
ftr-332	1822	93	and	and	CCONJ
ftr-332	1822	94	filing	file	VERB
ftr-332	1822	95	federal	federal	ADJ
ftr-332	1822	96	income	income	NOUN
ftr-332	1822	97	tax	tax	NOUN
ftr-332	1822	98	returns	return	NOUN
ftr-332	1822	99	.	.	PUNCT
ftr-332	1823	1	e.	e.	PROPN
ftr-332	1823	2	divorce	divorce	PROPN
ftr-332	1823	3	tax	tax	NOUN
ftr-332	1823	4	issues	issue	NOUN
ftr-332	1823	5	1	1	NUM
ftr-332	1823	6	.	.	PUNCT
ftr-332	1824	1	he	he	PRON
ftr-332	1824	2	was	be	AUX
ftr-332	1824	3	on	on	ADP
ftr-332	1824	4	the	the	DET
ftr-332	1824	5	hook	hook	NOUN
ftr-332	1824	6	for	for	ADP
ftr-332	1824	7	the	the	DET
ftr-332	1824	8	mortgage	mortgage	NOUN
ftr-332	1824	9	even	even	ADV
ftr-332	1824	10	if	if	SCONJ
ftr-332	1824	11	she	she	PRON
ftr-332	1824	12	died	die	VERB
ftr-332	1824	13	,	,	PUNCT
ftr-332	1824	14	so	so	ADV
ftr-332	1824	15	paying	pay	VERB
ftr-332	1824	16	the	the	DET
ftr-332	1824	17	mortgage	mortgage	NOUN
ftr-332	1824	18	was	be	AUX
ftr-332	1824	19	n’t	n’t	ADJ
ftr-332	1824	20	alimony	alimony	NOUN
ftr-332	1824	21	.	.	PUNCT
ftr-332	1825	1	moore	moore	PROPN
ftr-332	1825	2	v.	v.	PROPN
ftr-332	1825	3	commissioner	commissioner	PROPN
ftr-332	1825	4	,	,	PUNCT
ftr-332	1825	5	t.c	t.c	PROPN
ftr-332	1825	6	.	.	PROPN
ftr-332	1825	7	memo	memo	NOUN
ftr-332	1825	8	.	.	PUNCT
ftr-332	1826	1	2011	2011	NUM
ftr-332	1826	2	-	-	SYM
ftr-332	1826	3	200	200	NUM
ftr-332	1826	4	(	(	PUNCT
ftr-332	1826	5	8/16/11	8/16/11	NUM
ftr-332	1826	6	)	)	PUNCT
ftr-332	1826	7	.	.	PUNCT
ftr-332	1827	1	judge	judge	PROPN
ftr-332	1827	2	vasquez	vasquez	PROPN
ftr-332	1827	3	held	hold	VERB
ftr-332	1827	4	that	that	SCONJ
ftr-332	1827	5	the	the	DET
ftr-332	1827	6	payment	payment	NOUN
ftr-332	1827	7	by	by	ADP
ftr-332	1827	8	the	the	DET
ftr-332	1827	9	husband	husband	NOUN
ftr-332	1827	10	of	of	ADP
ftr-332	1827	11	the	the	DET
ftr-332	1827	12	mortgage	mortgage	NOUN
ftr-332	1827	13	debt	debt	NOUN
ftr-332	1827	14	on	on	ADP
ftr-332	1827	15	the	the	DET
ftr-332	1827	16	martial	martial	ADJ
ftr-332	1827	17	home	home	NOUN
ftr-332	1827	18	pursuant	pursuant	NOUN
ftr-332	1827	19	to	to	ADP
ftr-332	1827	20	the	the	DET
ftr-332	1827	21	2012	2012	NUM
ftr-332	1827	22	]	]	PUNCT
ftr-332	1827	23	recent	recent	ADJ
ftr-332	1827	24	developments	development	NOUN
ftr-332	1827	25	in	in	ADP
ftr-332	1827	26	federal	federal	ADJ
ftr-332	1827	27	income	income	NOUN
ftr-332	1827	28	taxation	taxation	NOUN
ftr-332	1827	29	265	265	NUM
ftr-332	1827	30	divorce	divorce	NOUN
ftr-332	1827	31	instrument	instrument	NOUN
ftr-332	1827	32	was	be	AUX
ftr-332	1827	33	not	not	PART
ftr-332	1827	34	deductible	deductible	ADJ
ftr-332	1827	35	as	as	ADP
ftr-332	1827	36	alimony	alimony	NOUN
ftr-332	1827	37	.	.	PUNCT
ftr-332	1828	1	because	because	SCONJ
ftr-332	1828	2	neither	neither	CCONJ
ftr-332	1828	3	the	the	DET
ftr-332	1828	4	divorce	divorce	NOUN
ftr-332	1828	5	instrument	instrument	NOUN
ftr-332	1828	6	nor	nor	CCONJ
ftr-332	1828	7	state	state	NOUN
ftr-332	1828	8	law	law	NOUN
ftr-332	1828	9	provided	provide	VERB
ftr-332	1828	10	that	that	SCONJ
ftr-332	1828	11	the	the	DET
ftr-332	1828	12	husband‘s	husband‘s	PROPN
ftr-332	1828	13	obligation	obligation	NOUN
ftr-332	1828	14	to	to	PART
ftr-332	1828	15	pay	pay	VERB
ftr-332	1828	16	the	the	DET
ftr-332	1828	17	debt	debt	NOUN
ftr-332	1828	18	would	would	AUX
ftr-332	1828	19	be	be	AUX
ftr-332	1828	20	terminated	terminate	VERB
ftr-332	1828	21	by	by	ADP
ftr-332	1828	22	the	the	DET
ftr-332	1828	23	wife‘s	wife‘s	PROPN
ftr-332	1828	24	death	death	NOUN
ftr-332	1828	25	,	,	PUNCT
ftr-332	1828	26	the	the	DET
ftr-332	1828	27	condition	condition	NOUN
ftr-332	1828	28	in	in	ADP
ftr-332	1828	29	§	§	PROPN
ftr-332	1828	30	71(b)(1)(d	71(b)(1)(d	NOUN
ftr-332	1828	31	)	)	PUNCT
ftr-332	1828	32	had	have	AUX
ftr-332	1828	33	not	not	PART
ftr-332	1828	34	been	be	AUX
ftr-332	1828	35	met	meet	VERB
ftr-332	1828	36	.	.	PUNCT
ftr-332	1829	1	f.	f.	PROPN
ftr-332	1829	2	education	education	PROPN
ftr-332	1829	3	there	there	PRON
ftr-332	1829	4	were	be	VERB
ftr-332	1829	5	no	no	DET
ftr-332	1829	6	significant	significant	ADJ
ftr-332	1829	7	developments	development	NOUN
ftr-332	1829	8	regarding	regard	VERB
ftr-332	1829	9	this	this	DET
ftr-332	1829	10	topic	topic	NOUN
ftr-332	1829	11	during	during	ADP
ftr-332	1829	12	2011	2011	NUM
ftr-332	1829	13	.	.	PUNCT
ftr-332	1830	1	g.	g.	PROPN
ftr-332	1830	2	alternative	alternative	ADJ
ftr-332	1830	3	minimum	minimum	ADJ
ftr-332	1830	4	tax	tax	NOUN
ftr-332	1830	5	there	there	PRON
ftr-332	1830	6	were	be	VERB
ftr-332	1830	7	no	no	DET
ftr-332	1830	8	significant	significant	ADJ
ftr-332	1830	9	developments	development	NOUN
ftr-332	1830	10	regarding	regard	VERB
ftr-332	1830	11	this	this	DET
ftr-332	1830	12	topic	topic	NOUN
ftr-332	1830	13	during	during	ADP
ftr-332	1830	14	2011	2011	NUM
ftr-332	1830	15	.	.	PUNCT
ftr-332	1831	1	vi	vi	X
ftr-332	1831	2	.	.	PUNCT
ftr-332	1831	3	corporations	corporation	NOUN
ftr-332	1831	4	a.	a.	NOUN
ftr-332	1831	5	entity	entity	NOUN
ftr-332	1831	6	and	and	CCONJ
ftr-332	1831	7	formation	formation	NOUN
ftr-332	1831	8	1	1	NUM
ftr-332	1831	9	.	.	PUNCT
ftr-332	1832	1	did	do	AUX
ftr-332	1832	2	the	the	DET
ftr-332	1832	3	tax	tax	NOUN
ftr-332	1832	4	court	court	NOUN
ftr-332	1832	5	hint	hint	NOUN
ftr-332	1832	6	that	that	SCONJ
ftr-332	1832	7	moline	moline	NOUN
ftr-332	1832	8	properties	property	NOUN
ftr-332	1832	9	might	might	AUX
ftr-332	1832	10	trump	trump	VERB
ftr-332	1832	11	the	the	DET
ftr-332	1832	12	economic	economic	ADJ
ftr-332	1832	13	substance	substance	NOUN
ftr-332	1832	14	doctrine	doctrine	NOUN
ftr-332	1832	15	,	,	PUNCT
ftr-332	1832	16	or	or	CCONJ
ftr-332	1832	17	did	do	AUX
ftr-332	1832	18	it	it	PRON
ftr-332	1832	19	merely	merely	ADV
ftr-332	1832	20	conclude	conclude	VERB
ftr-332	1832	21	that	that	SCONJ
ftr-332	1832	22	a	a	DET
ftr-332	1832	23	corporation	corporation	NOUN
ftr-332	1832	24	that	that	PRON
ftr-332	1832	25	passes	pass	VERB
ftr-332	1832	26	muster	muster	ADJ
ftr-332	1832	27	under	under	ADP
ftr-332	1832	28	moline	moline	NOUN
ftr-332	1832	29	properties	property	NOUN
ftr-332	1832	30	has	have	VERB
ftr-332	1832	31	―economic	―economic	PROPN
ftr-332	1832	32	substance?‖	substance?‖	PROPN
ftr-332	1832	33	weekend	weekend	NOUN
ftr-332	1832	34	warrior	warrior	NOUN
ftr-332	1832	35	trailers	trailer	NOUN
ftr-332	1832	36	,	,	PUNCT
ftr-332	1832	37	inc	inc	PROPN
ftr-332	1832	38	.	.	PROPN
ftr-332	1833	1	v.	v.	PROPN
ftr-332	1833	2	commissioner	commissioner	PROPN
ftr-332	1833	3	,	,	PUNCT
ftr-332	1833	4	t.c	t.c	PROPN
ftr-332	1833	5	.	.	PROPN
ftr-332	1833	6	memo	memo	NOUN
ftr-332	1833	7	.	.	PUNCT
ftr-332	1834	1	2011	2011	NUM
ftr-332	1834	2	-	-	SYM
ftr-332	1834	3	105	105	NUM
ftr-332	1834	4	(	(	PUNCT
ftr-332	1834	5	5/19/11	5/19/11	NUM
ftr-332	1834	6	)	)	PUNCT
ftr-332	1834	7	.	.	PUNCT
ftr-332	1835	1	the	the	DET
ftr-332	1835	2	sole	sole	ADJ
ftr-332	1835	3	shareholder	shareholder	NOUN
ftr-332	1835	4	of	of	ADP
ftr-332	1835	5	the	the	DET
ftr-332	1835	6	taxpayer	taxpayer	NOUN
ftr-332	1835	7	corporation	corporation	NOUN
ftr-332	1835	8	,	,	PUNCT
ftr-332	1835	9	which	which	PRON
ftr-332	1835	10	manufactured	manufacture	VERB
ftr-332	1835	11	travel	travel	NOUN
ftr-332	1835	12	trailers	trailer	NOUN
ftr-332	1835	13	,	,	PUNCT
ftr-332	1835	14	established	establish	VERB
ftr-332	1835	15	a	a	DET
ftr-332	1835	16	sibling	sible	VERB
ftr-332	1835	17	corporation	corporation	NOUN
ftr-332	1835	18	(	(	PUNCT
ftr-332	1835	19	leading	lead	VERB
ftr-332	1835	20	edge	edge	NOUN
ftr-332	1835	21	)	)	PUNCT
ftr-332	1835	22	to	to	PART
ftr-332	1835	23	provide	provide	VERB
ftr-332	1835	24	design	design	NOUN
ftr-332	1835	25	and	and	CCONJ
ftr-332	1835	26	management	management	NOUN
ftr-332	1835	27	services	service	NOUN
ftr-332	1835	28	,	,	PUNCT
ftr-332	1835	29	to	to	PART
ftr-332	1835	30	be	be	AUX
ftr-332	1835	31	performed	perform	VERB
ftr-332	1835	32	by	by	ADP
ftr-332	1835	33	the	the	DET
ftr-332	1835	34	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1835	35	shareholder	shareholder	NOUN
ftr-332	1835	36	as	as	ADP
ftr-332	1835	37	an	an	DET
ftr-332	1835	38	employee	employee	NOUN
ftr-332	1835	39	of	of	ADP
ftr-332	1835	40	leading	lead	VERB
ftr-332	1835	41	edge	edge	NOUN
ftr-332	1835	42	(	(	PUNCT
ftr-332	1835	43	while	while	SCONJ
ftr-332	1835	44	he	he	PRON
ftr-332	1835	45	also	also	ADV
ftr-332	1835	46	continued	continue	VERB
ftr-332	1835	47	to	to	PART
ftr-332	1835	48	serve	serve	VERB
ftr-332	1835	49	as	as	ADP
ftr-332	1835	50	a	a	DET
ftr-332	1835	51	managerial	managerial	ADJ
ftr-332	1835	52	employee	employee	NOUN
ftr-332	1835	53	of	of	ADP
ftr-332	1835	54	the	the	DET
ftr-332	1835	55	taxpayer	taxpayer	NOUN
ftr-332	1835	56	)	)	PUNCT
ftr-332	1835	57	,	,	PUNCT
ftr-332	1835	58	for	for	ADP
ftr-332	1835	59	the	the	DET
ftr-332	1835	60	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1835	61	manufacturing	manufacturing	NOUN
ftr-332	1835	62	operations	operation	NOUN
ftr-332	1835	63	.	.	PUNCT
ftr-332	1836	1	leading	lead	VERB
ftr-332	1836	2	edge	edge	NOUN
ftr-332	1836	3	elected	elect	VERB
ftr-332	1836	4	to	to	PART
ftr-332	1836	5	be	be	AUX
ftr-332	1836	6	an	an	DET
ftr-332	1836	7	s	s	NOUN
ftr-332	1836	8	corporation	corporation	NOUN
ftr-332	1836	9	.	.	PUNCT
ftr-332	1837	1	the	the	DET
ftr-332	1837	2	taxpayer	taxpayer	NOUN
ftr-332	1837	3	also	also	ADV
ftr-332	1837	4	transferred	transfer	VERB
ftr-332	1837	5	its	its	PRON
ftr-332	1837	6	employees	employee	NOUN
ftr-332	1837	7	to	to	ADP
ftr-332	1837	8	leading	lead	VERB
ftr-332	1837	9	edge	edge	NOUN
ftr-332	1837	10	,	,	PUNCT
ftr-332	1837	11	which	which	PRON
ftr-332	1837	12	then	then	ADV
ftr-332	1837	13	leased	lease	VERB
ftr-332	1837	14	the	the	DET
ftr-332	1837	15	employees	employee	NOUN
ftr-332	1837	16	to	to	ADP
ftr-332	1837	17	the	the	DET
ftr-332	1837	18	taxpayer	taxpayer	NOUN
ftr-332	1837	19	.	.	PUNCT
ftr-332	1838	1	the	the	DET
ftr-332	1838	2	shareholder	shareholder	NOUN
ftr-332	1838	3	then	then	ADV
ftr-332	1838	4	sold	sell	VERB
ftr-332	1838	5	almost	almost	ADV
ftr-332	1838	6	all	all	PRON
ftr-332	1838	7	of	of	ADP
ftr-332	1838	8	the	the	DET
ftr-332	1838	9	stock	stock	NOUN
ftr-332	1838	10	of	of	ADP
ftr-332	1838	11	leading	lead	VERB
ftr-332	1838	12	edge	edge	NOUN
ftr-332	1838	13	to	to	ADP
ftr-332	1838	14	an	an	DET
ftr-332	1838	15	esop	esop	NOUN
ftr-332	1838	16	,	,	PUNCT
ftr-332	1838	17	of	of	ADP
ftr-332	1838	18	which	which	PRON
ftr-332	1838	19	he	he	PRON
ftr-332	1838	20	was	be	AUX
ftr-332	1838	21	the	the	DET
ftr-332	1838	22	sole	sole	ADJ
ftr-332	1838	23	beneficiary	beneficiary	NOUN
ftr-332	1838	24	.	.	PUNCT
ftr-332	1839	1	the	the	DET
ftr-332	1839	2	taxpayer	taxpayer	NOUN
ftr-332	1839	3	made	make	VERB
ftr-332	1839	4	substantial	substantial	ADJ
ftr-332	1839	5	payments	payment	NOUN
ftr-332	1839	6	(	(	PUNCT
ftr-332	1839	7	millions	million	NOUN
ftr-332	1839	8	of	of	ADP
ftr-332	1839	9	dollars	dollar	NOUN
ftr-332	1839	10	)	)	PUNCT
ftr-332	1839	11	to	to	ADP
ftr-332	1839	12	leading	lead	VERB
ftr-332	1839	13	edge	edge	NOUN
ftr-332	1839	14	for	for	ADP
ftr-332	1839	15	management	management	NOUN
ftr-332	1839	16	services	service	NOUN
ftr-332	1839	17	.	.	PUNCT
ftr-332	1840	1	when	when	SCONJ
ftr-332	1840	2	§	§	PROPN
ftr-332	1840	3	409(p	409(p	PROPN
ftr-332	1840	4	)	)	PUNCT
ftr-332	1840	5	was	be	AUX
ftr-332	1840	6	amended	amend	VERB
ftr-332	1840	7	to	to	PART
ftr-332	1840	8	eliminate	eliminate	VERB
ftr-332	1840	9	the	the	DET
ftr-332	1840	10	tax	tax	NOUN
ftr-332	1840	11	benefits	benefit	NOUN
ftr-332	1840	12	of	of	ADP
ftr-332	1840	13	the	the	DET
ftr-332	1840	14	structure	structure	NOUN
ftr-332	1840	15	,	,	PUNCT
ftr-332	1840	16	in	in	ADP
ftr-332	1840	17	june	june	PROPN
ftr-332	1840	18	2004	2004	NUM
ftr-332	1840	19	leading	lead	VERB
ftr-332	1840	20	edge	edge	NOUN
ftr-332	1840	21	repurchased	repurchase	VERB
ftr-332	1840	22	its	its	PRON
ftr-332	1840	23	shares	share	NOUN
ftr-332	1840	24	from	from	ADP
ftr-332	1840	25	the	the	DET
ftr-332	1840	26	esop	esop	PROPN
ftr-332	1840	27	.	.	PUNCT
ftr-332	1841	1	the	the	DET
ftr-332	1841	2	irs	irs	PROPN
ftr-332	1841	3	disallowed	disallow	VERB
ftr-332	1841	4	the	the	DET
ftr-332	1841	5	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1841	6	management	management	NOUN
ftr-332	1841	7	fee	fee	NOUN
ftr-332	1841	8	deductions	deduction	NOUN
ftr-332	1841	9	for	for	ADP
ftr-332	1841	10	2002	2002	NUM
ftr-332	1841	11	through	through	ADP
ftr-332	1841	12	2004	2004	NUM
ftr-332	1841	13	on	on	ADP
ftr-332	1841	14	the	the	DET
ftr-332	1841	15	grounds	ground	NOUN
ftr-332	1841	16	that	that	SCONJ
ftr-332	1841	17	(	(	PUNCT
ftr-332	1841	18	1	1	X
ftr-332	1841	19	)	)	PUNCT
ftr-332	1841	20	leading	lead	VERB
ftr-332	1841	21	edge	edge	NOUN
ftr-332	1841	22	―‗should	―‗should	AUX
ftr-332	1841	23	be	be	AUX
ftr-332	1841	24	disregarded	disregard	VERB
ftr-332	1841	25	for	for	SCONJ
ftr-332	1841	26	federal	federal	ADJ
ftr-332	1841	27	income	income	NOUN
ftr-332	1841	28	tax	tax	NOUN
ftr-332	1841	29	purposes	purpose	NOUN
ftr-332	1841	30	as	as	ADP
ftr-332	1841	31	leading	lead	VERB
ftr-332	1841	32	edge	edge	NOUN
ftr-332	1841	33	design	design	NOUN
ftr-332	1841	34	,	,	PUNCT
ftr-332	1841	35	inc	inc	PROPN
ftr-332	1841	36	.	.	PROPN
ftr-332	1841	37	lacked	lack	VERB
ftr-332	1841	38	both	both	CCONJ
ftr-332	1841	39	economic	economic	ADJ
ftr-332	1841	40	substance	substance	NOUN
ftr-332	1841	41	and	and	CCONJ
ftr-332	1841	42	economic	economic	ADJ
ftr-332	1841	43	purpose	purpose	NOUN
ftr-332	1841	44	and	and	CCONJ
ftr-332	1841	45	was	be	AUX
ftr-332	1841	46	formed	form	VERB
ftr-332	1841	47	for	for	ADP
ftr-332	1841	48	the	the	DET
ftr-332	1841	49	primary	primary	ADJ
ftr-332	1841	50	purpose	purpose	NOUN
ftr-332	1841	51	of	of	ADP
ftr-332	1841	52	obtaining	obtain	VERB
ftr-332	1841	53	tax	tax	NOUN
ftr-332	1841	54	benefits	benefit	NOUN
ftr-332	1841	55	‘	'	PUNCT
ftr-332	1841	56	,	,	PUNCT
ftr-332	1841	57	and	and	CCONJ
ftr-332	1841	58	(	(	PUNCT
ftr-332	1841	59	2	2	X
ftr-332	1841	60	)	)	PUNCT
ftr-332	1841	61	‗transactions	‗transaction	NOUN
ftr-332	1841	62	entered	enter	VERB
ftr-332	1841	63	into	into	ADP
ftr-332	1841	64	between	between	ADP
ftr-332	1841	65	leading	leading	ADJ
ftr-332	1841	66	edge	edge	NOUN
ftr-332	1841	67	design	design	NOUN
ftr-332	1841	68	,	,	PUNCT
ftr-332	1841	69	inc	inc	PROPN
ftr-332	1841	70	.	.	PROPN
ftr-332	1841	71	and	and	CCONJ
ftr-332	1841	72	weekend	weekend	PROPN
ftr-332	1841	73	warrior	warrior	NOUN
ftr-332	1841	74	trailers	trailer	NOUN
ftr-332	1841	75	,	,	PUNCT
ftr-332	1841	76	inc	inc	PROPN
ftr-332	1841	77	.	.	PROPN
ftr-332	1841	78	should	should	AUX
ftr-332	1841	79	be	be	AUX
ftr-332	1841	80	disregarded	disregard	VERB
ftr-332	1841	81	for	for	ADP
ftr-332	1841	82	federal	federal	ADJ
ftr-332	1841	83	income	income	NOUN
ftr-332	1841	84	tax	tax	NOUN
ftr-332	1841	85	‘	'	PUNCT
ftr-332	1841	86	purposes	purpose	NOUN
ftr-332	1841	87	because	because	SCONJ
ftr-332	1841	88	they	they	PRON
ftr-332	1841	89	lacked	lack	VERB
ftr-332	1841	90	economic	economic	ADJ
ftr-332	1841	91	substance	substance	NOUN
ftr-332	1841	92	and	and	CCONJ
ftr-332	1841	93	economic	economic	ADJ
ftr-332	1841	94	purpose	purpose	NOUN
ftr-332	1841	95	and	and	CCONJ
ftr-332	1841	96	were	be	AUX
ftr-332	1841	97	entered	enter	VERB
ftr-332	1841	98	into	into	ADP
ftr-332	1841	99	for	for	ADP
ftr-332	1841	100	the	the	DET
ftr-332	1841	101	primary	primary	ADJ
ftr-332	1841	102	purpose	purpose	NOUN
ftr-332	1841	103	of	of	ADP
ftr-332	1841	104	obtaining	obtain	VERB
ftr-332	1841	105	tax	tax	NOUN
ftr-332	1841	106	266	266	NUM
ftr-332	1841	107	florida	florida	PROPN
ftr-332	1841	108	tax	tax	NOUN
ftr-332	1841	109	review	review	NOUN
ftr-332	1842	1	[	[	X
ftr-332	1842	2	vol	vol	NOUN
ftr-332	1842	3	.	.	PUNCT
ftr-332	1843	1	12:5	12:5	NUM
ftr-332	1843	2	benefits.‖	benefits.‖	NOUN
ftr-332	1843	3	at	at	ADP
ftr-332	1843	4	trial	trial	NOUN
ftr-332	1843	5	the	the	DET
ftr-332	1843	6	irs	irs	PROPN
ftr-332	1843	7	also	also	ADV
ftr-332	1843	8	argued	argue	VERB
ftr-332	1843	9	that	that	SCONJ
ftr-332	1843	10	the	the	DET
ftr-332	1843	11	sale	sale	NOUN
ftr-332	1843	12	of	of	ADP
ftr-332	1843	13	the	the	DET
ftr-332	1843	14	leading	lead	VERB
ftr-332	1843	15	edge	edge	NOUN
ftr-332	1843	16	stock	stock	NOUN
ftr-332	1843	17	to	to	ADP
ftr-332	1843	18	the	the	DET
ftr-332	1843	19	esop	esop	PROPN
ftr-332	1843	20	had	have	VERB
ftr-332	1843	21	no	no	DET
ftr-332	1843	22	business	business	NOUN
ftr-332	1843	23	purpose	purpose	NOUN
ftr-332	1843	24	.	.	PUNCT
ftr-332	1844	1	applying	apply	VERB
ftr-332	1844	2	the	the	DET
ftr-332	1844	3	moline	moline	NOUN
ftr-332	1844	4	properties	property	NOUN
ftr-332	1844	5	doctrine	doctrine	NOUN
ftr-332	1844	6	(	(	PUNCT
ftr-332	1844	7	moline	moline	NOUN
ftr-332	1844	8	properties	property	NOUN
ftr-332	1844	9	v.	v.	ADP
ftr-332	1844	10	commissioner	commissioner	PROPN
ftr-332	1844	11	,	,	PUNCT
ftr-332	1844	12	319	319	NUM
ftr-332	1844	13	u.s	u.s	PROPN
ftr-332	1844	14	.	.	PROPN
ftr-332	1844	15	436	436	NUM
ftr-332	1844	16	(	(	PUNCT
ftr-332	1844	17	1943	1943	NUM
ftr-332	1844	18	)	)	PUNCT
ftr-332	1844	19	)	)	PUNCT
ftr-332	1844	20	,	,	PUNCT
ftr-332	1844	21	judge	judge	NOUN
ftr-332	1844	22	marvel	marvel	NOUN
ftr-332	1844	23	held	hold	VERB
ftr-332	1844	24	for	for	ADP
ftr-332	1844	25	the	the	DET
ftr-332	1844	26	taxpayer	taxpayer	NOUN
ftr-332	1844	27	,	,	PUNCT
ftr-332	1844	28	stating	state	VERB
ftr-332	1844	29	as	as	SCONJ
ftr-332	1844	30	follows	follow	VERB
ftr-332	1844	31	:	:	PUNCT
ftr-332	1844	32	even	even	ADV
ftr-332	1844	33	if	if	SCONJ
ftr-332	1844	34	a	a	DET
ftr-332	1844	35	corporation	corporation	NOUN
ftr-332	1844	36	was	be	AUX
ftr-332	1844	37	not	not	PART
ftr-332	1844	38	formed	form	VERB
ftr-332	1844	39	for	for	ADP
ftr-332	1844	40	a	a	DET
ftr-332	1844	41	valid	valid	ADJ
ftr-332	1844	42	business	business	NOUN
ftr-332	1844	43	purpose	purpose	NOUN
ftr-332	1844	44	,	,	PUNCT
ftr-332	1844	45	it	it	PRON
ftr-332	1844	46	nevertheless	nevertheless	ADV
ftr-332	1844	47	must	must	AUX
ftr-332	1844	48	be	be	AUX
ftr-332	1844	49	respected	respect	VERB
ftr-332	1844	50	for	for	ADP
ftr-332	1844	51	tax	tax	NOUN
ftr-332	1844	52	purposes	purpose	NOUN
ftr-332	1844	53	if	if	SCONJ
ftr-332	1844	54	it	it	PRON
ftr-332	1844	55	actually	actually	ADV
ftr-332	1844	56	engaged	engage	VERB
ftr-332	1844	57	in	in	ADP
ftr-332	1844	58	business	business	NOUN
ftr-332	1844	59	activity	activity	NOUN
ftr-332	1844	60	.	.	PUNCT
ftr-332	1845	1	see	see	VERB
ftr-332	1845	2	moline	moline	NOUN
ftr-332	1845	3	props	prop	NOUN
ftr-332	1845	4	.	.	PUNCT
ftr-332	1845	5	,	,	PUNCT
ftr-332	1845	6	inc	inc	PROPN
ftr-332	1845	7	.	.	PROPN
ftr-332	1846	1	v.	v.	PROPN
ftr-332	1846	2	commissioner	commissioner	PROPN
ftr-332	1846	3	,	,	PUNCT
ftr-332	1846	4	319	319	NUM
ftr-332	1846	5	u.s	u.s	PROPN
ftr-332	1846	6	.	.	PROPN
ftr-332	1846	7	at	at	ADP
ftr-332	1846	8	438	438	NUM
ftr-332	1846	9	-	-	SYM
ftr-332	1846	10	439	439	NUM
ftr-332	1846	11	;	;	PUNCT
ftr-332	1846	12	bass	bass	NOUN
ftr-332	1846	13	v.	v.	ADP
ftr-332	1846	14	commissioner	commissioner	NOUN
ftr-332	1846	15	,	,	PUNCT
ftr-332	1846	16	[	[	X
ftr-332	1846	17	50	50	NUM
ftr-332	1846	18	t.c	t.c	NOUN
ftr-332	1846	19	.	.	PROPN
ftr-332	1846	20	595	595	NUM
ftr-332	1846	21	,	,	PUNCT
ftr-332	1846	22	602	602	NUM
ftr-332	1846	23	(	(	PUNCT
ftr-332	1846	24	1968	1968	NUM
ftr-332	1846	25	)	)	PUNCT
ftr-332	1846	26	]	]	PUNCT
ftr-332	1846	27	.	.	PUNCT
ftr-332	1847	1	the	the	DET
ftr-332	1847	2	prongs	prong	NOUN
ftr-332	1847	3	of	of	ADP
ftr-332	1847	4	the	the	DET
ftr-332	1847	5	test	test	NOUN
ftr-332	1847	6	under	under	ADP
ftr-332	1847	7	moline	moline	NOUN
ftr-332	1847	8	props	prop	NOUN
ftr-332	1847	9	.	.	PUNCT
ftr-332	1848	1	are	be	AUX
ftr-332	1848	2	alternative	alternative	ADJ
ftr-332	1848	3	prongs	prong	NOUN
ftr-332	1848	4	.	.	PUNCT
ftr-332	1849	1	see	see	VERB
ftr-332	1849	2	moline	moline	NOUN
ftr-332	1849	3	props	prop	NOUN
ftr-332	1849	4	.	.	PUNCT
ftr-332	1849	5	,	,	PUNCT
ftr-332	1849	6	inc	inc	PROPN
ftr-332	1849	7	.	.	PROPN
ftr-332	1850	1	v.	v.	PROPN
ftr-332	1850	2	commissioner	commissioner	PROPN
ftr-332	1850	3	,	,	PUNCT
ftr-332	1850	4	supra	supra	NOUN
ftr-332	1850	5	at	at	ADP
ftr-332	1850	6	438	438	NUM
ftr-332	1850	7	-	-	SYM
ftr-332	1850	8	439	439	NUM
ftr-332	1850	9	;	;	PUNCT
ftr-332	1850	10	bass	bass	NOUN
ftr-332	1850	11	v.	v.	PROPN
ftr-332	1850	12	commissioner	commissioner	PROPN
ftr-332	1850	13	,	,	PUNCT
ftr-332	1850	14	supra	supra	NOUN
ftr-332	1850	15	at	at	ADP
ftr-332	1850	16	602	602	NUM
ftr-332	1850	17	;	;	PUNCT
ftr-332	1850	18	see	see	VERB
ftr-332	1850	19	also	also	ADV
ftr-332	1850	20	rogers	rogers	PROPN
ftr-332	1850	21	v.	v.	PROPN
ftr-332	1850	22	commissioner	commissioner	PROPN
ftr-332	1850	23	,	,	PUNCT
ftr-332	1850	24	t.c	t.c	PROPN
ftr-332	1850	25	.	.	PROPN
ftr-332	1850	26	memo	memo	NOUN
ftr-332	1850	27	.	.	PUNCT
ftr-332	1851	1	1975	1975	NUM
ftr-332	1851	2	-	-	SYM
ftr-332	1851	3	289	289	NUM
ftr-332	1851	4	(	(	PUNCT
ftr-332	1851	5	―moline	―moline	PROPN
ftr-332	1851	6	establishes	establish	VERB
ftr-332	1851	7	a	a	DET
ftr-332	1851	8	two	two	NUM
ftr-332	1851	9	-	-	PUNCT
ftr-332	1851	10	pronged	pronged	ADJ
ftr-332	1851	11	test	test	NOUN
ftr-332	1851	12	,	,	PUNCT
ftr-332	1851	13	the	the	DET
ftr-332	1851	14	first	first	ADJ
ftr-332	1851	15	part	part	NOUN
ftr-332	1851	16	of	of	ADP
ftr-332	1851	17	which	which	PRON
ftr-332	1851	18	is	be	AUX
ftr-332	1851	19	business	business	NOUN
ftr-332	1851	20	purpose	purpose	NOUN
ftr-332	1851	21	,	,	PUNCT
ftr-332	1851	22	and	and	CCONJ
ftr-332	1851	23	the	the	DET
ftr-332	1851	24	second	second	ADJ
ftr-332	1851	25	,	,	PUNCT
ftr-332	1851	26	business	business	NOUN
ftr-332	1851	27	activity	activity	NOUN
ftr-332	1851	28	.	.	PUNCT
ftr-332	1852	1	*	*	PUNCT
ftr-332	1852	2	*	*	PUNCT
ftr-332	1852	3	*	*	PUNCT
ftr-332	1852	4	business	business	NOUN
ftr-332	1852	5	purpose	purpose	NOUN
ftr-332	1852	6	or	or	CCONJ
ftr-332	1852	7	business	business	NOUN
ftr-332	1852	8	activity	activity	NOUN
ftr-332	1852	9	are	be	AUX
ftr-332	1852	10	alternative	alternative	ADJ
ftr-332	1852	11	requirements.‖	requirements.‖	NOUN
ftr-332	1852	12	)	)	PUNCT
ftr-332	1852	13	.	.	PUNCT
ftr-332	1853	1	accordingly	accordingly	ADV
ftr-332	1853	2	,	,	PUNCT
ftr-332	1853	3	the	the	DET
ftr-332	1853	4	issue	issue	NOUN
ftr-332	1853	5	turns	turn	VERB
ftr-332	1853	6	on	on	ADP
ftr-332	1853	7	whether	whether	SCONJ
ftr-332	1853	8	leading	lead	VERB
ftr-332	1853	9	edge	edge	NOUN
ftr-332	1853	10	engaged	engage	VERB
ftr-332	1853	11	in	in	ADP
ftr-332	1853	12	business	business	NOUN
ftr-332	1853	13	activity	activity	NOUN
ftr-332	1853	14	.	.	PUNCT
ftr-332	1854	1	whether	whether	SCONJ
ftr-332	1854	2	a	a	DET
ftr-332	1854	3	corporation	corporation	NOUN
ftr-332	1854	4	is	be	AUX
ftr-332	1854	5	carrying	carry	VERB
ftr-332	1854	6	on	on	ADP
ftr-332	1854	7	sufficient	sufficient	ADJ
ftr-332	1854	8	business	business	NOUN
ftr-332	1854	9	activity	activity	NOUN
ftr-332	1854	10	to	to	PART
ftr-332	1854	11	require	require	VERB
ftr-332	1854	12	its	its	PRON
ftr-332	1854	13	recognition	recognition	NOUN
ftr-332	1854	14	as	as	ADP
ftr-332	1854	15	a	a	DET
ftr-332	1854	16	separate	separate	ADJ
ftr-332	1854	17	entity	entity	NOUN
ftr-332	1854	18	is	be	AUX
ftr-332	1854	19	a	a	DET
ftr-332	1854	20	question	question	NOUN
ftr-332	1854	21	of	of	ADP
ftr-332	1854	22	fact	fact	NOUN
ftr-332	1854	23	.	.	PUNCT
ftr-332	1855	1	bass	bass	PROPN
ftr-332	1855	2	v.	v.	PROPN
ftr-332	1855	3	commissioner	commissioner	PROPN
ftr-332	1855	4	,	,	PUNCT
ftr-332	1855	5	supra	supra	NOUN
ftr-332	1855	6	at	at	ADP
ftr-332	1855	7	602	602	NUM
ftr-332	1855	8	(	(	PUNCT
ftr-332	1855	9	status	status	NOUN
ftr-332	1855	10	of	of	ADP
ftr-332	1855	11	a	a	DET
ftr-332	1855	12	corporation	corporation	NOUN
ftr-332	1855	13	respected	respect	VERB
ftr-332	1855	14	when	when	SCONJ
ftr-332	1855	15	testimony	testimony	NOUN
ftr-332	1855	16	established	establish	VERB
ftr-332	1855	17	that	that	SCONJ
ftr-332	1855	18	―the	―the	DET
ftr-332	1855	19	corporation	corporation	NOUN
ftr-332	1855	20	was	be	AUX
ftr-332	1855	21	managed	manage	VERB
ftr-332	1855	22	as	as	ADP
ftr-332	1855	23	a	a	DET
ftr-332	1855	24	viable	viable	ADJ
ftr-332	1855	25	concern	concern	NOUN
ftr-332	1855	26	,	,	PUNCT
ftr-332	1855	27	and	and	CCONJ
ftr-332	1855	28	not	not	PART
ftr-332	1855	29	as	as	ADP
ftr-332	1855	30	simply	simply	ADV
ftr-332	1855	31	a	a	DET
ftr-332	1855	32	lifeless	lifeless	ADJ
ftr-332	1855	33	facade.‖	facade.‖	NOUN
ftr-332	1855	34	)	)	PUNCT
ftr-332	1855	35			NOUN
ftr-332	1855	36	judge	judge	NOUN
ftr-332	1855	37	marvel	marvel	PROPN
ftr-332	1855	38	then	then	ADV
ftr-332	1855	39	concluded	conclude	VERB
ftr-332	1855	40	that	that	SCONJ
ftr-332	1855	41	,	,	PUNCT
ftr-332	1855	42	on	on	ADP
ftr-332	1855	43	the	the	DET
ftr-332	1855	44	record	record	NOUN
ftr-332	1855	45	,	,	PUNCT
ftr-332	1855	46	leading	lead	VERB
ftr-332	1855	47	edge	edge	NOUN
ftr-332	1855	48	was	be	AUX
ftr-332	1855	49	not	not	PART
ftr-332	1855	50	a	a	DET
ftr-332	1855	51	―lifeless	―lifeless	NOUN
ftr-332	1855	52	facade.‖	facade.‖	NOUN
ftr-332	1855	53	nevertheless	nevertheless	ADV
ftr-332	1855	54	,	,	PUNCT
ftr-332	1855	55	the	the	DET
ftr-332	1855	56	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1855	57	scheme	scheme	NOUN
ftr-332	1855	58	failed	fail	VERB
ftr-332	1855	59	because	because	SCONJ
ftr-332	1855	60	judge	judge	NOUN
ftr-332	1855	61	marvel	marvel	NOUN
ftr-332	1855	62	went	go	VERB
ftr-332	1855	63	on	on	ADP
ftr-332	1855	64	to	to	PART
ftr-332	1855	65	hold	hold	VERB
ftr-332	1855	66	that	that	SCONJ
ftr-332	1855	67	the	the	DET
ftr-332	1855	68	evidence	evidence	NOUN
ftr-332	1855	69	did	do	AUX
ftr-332	1855	70	not	not	PART
ftr-332	1855	71	prove	prove	VERB
ftr-332	1855	72	that	that	SCONJ
ftr-332	1855	73	the	the	DET
ftr-332	1855	74	management	management	NOUN
ftr-332	1855	75	fees	fee	NOUN
ftr-332	1855	76	paid	pay	VERB
ftr-332	1855	77	by	by	ADP
ftr-332	1855	78	weekend	weekend	NOUN
ftr-332	1855	79	warrior	warrior	NOUN
ftr-332	1855	80	to	to	ADP
ftr-332	1855	81	leading	lead	VERB
ftr-332	1855	82	edge	edge	NOUN
ftr-332	1855	83	were	be	AUX
ftr-332	1855	84	necessary	necessary	ADJ
ftr-332	1855	85	or	or	CCONJ
ftr-332	1855	86	reasonable	reasonable	ADJ
ftr-332	1855	87	.	.	PUNCT
ftr-332	1856	1			PROPN
ftr-332	1856	2	b.	b.	PROPN
ftr-332	1856	3	distributions	distribution	NOUN
ftr-332	1856	4	and	and	CCONJ
ftr-332	1856	5	redemptions	redemption	NOUN
ftr-332	1856	6	there	there	PRON
ftr-332	1856	7	were	be	VERB
ftr-332	1856	8	no	no	DET
ftr-332	1856	9	significant	significant	ADJ
ftr-332	1856	10	developments	development	NOUN
ftr-332	1856	11	regarding	regard	VERB
ftr-332	1856	12	this	this	DET
ftr-332	1856	13	topic	topic	NOUN
ftr-332	1856	14	during	during	ADP
ftr-332	1856	15	2011	2011	NUM
ftr-332	1856	16	.	.	PUNCT
ftr-332	1857	1	c.	c.	NOUN
ftr-332	1857	2	liquidations	liquidation	NOUN
ftr-332	1857	3	there	there	PRON
ftr-332	1857	4	were	be	VERB
ftr-332	1857	5	no	no	DET
ftr-332	1857	6	significant	significant	ADJ
ftr-332	1857	7	developments	development	NOUN
ftr-332	1857	8	regarding	regard	VERB
ftr-332	1857	9	this	this	DET
ftr-332	1857	10	topic	topic	NOUN
ftr-332	1857	11	during	during	ADP
ftr-332	1857	12	2011	2011	NUM
ftr-332	1857	13	.	.	PUNCT
ftr-332	1858	1	d.	d.	PROPN
ftr-332	1858	2	s	s	PART
ftr-332	1858	3	corporations	corporation	NOUN
ftr-332	1858	4	1	1	NUM
ftr-332	1858	5	.	.	PUNCT
ftr-332	1858	6	despite	despite	SCONJ
ftr-332	1858	7	wildly	wildly	ADV
ftr-332	1858	8	disproportionate	disproportionate	ADJ
ftr-332	1858	9	distributions	distribution	NOUN
ftr-332	1858	10	,	,	PUNCT
ftr-332	1858	11	with	with	ADP
ftr-332	1858	12	no	no	DET
ftr-332	1858	13	evidence	evidence	NOUN
ftr-332	1858	14	of	of	ADP
ftr-332	1858	15	corrective	corrective	ADJ
ftr-332	1858	16	distributions	distribution	NOUN
ftr-332	1859	1	,	,	PUNCT
ftr-332	1859	2	the	the	DET
ftr-332	1859	3	corporation	corporation	NOUN
ftr-332	1859	4	was	be	AUX
ftr-332	1859	5	still	still	ADV
ftr-332	1859	6	an	an	DET
ftr-332	1859	7	2012	2012	NUM
ftr-332	1859	8	]	]	PUNCT
ftr-332	1859	9	recent	recent	ADJ
ftr-332	1859	10	developments	development	NOUN
ftr-332	1859	11	in	in	ADP
ftr-332	1859	12	federal	federal	ADJ
ftr-332	1859	13	income	income	NOUN
ftr-332	1859	14	taxation	taxation	NOUN
ftr-332	1859	15	267	267	NUM
ftr-332	1859	16	s	s	NOUN
ftr-332	1859	17	corporation	corporation	NOUN
ftr-332	1859	18	.	.	PUNCT
ftr-332	1860	1	miller	miller	PROPN
ftr-332	1860	2	v.	v.	PROPN
ftr-332	1860	3	commissioner	commissioner	PROPN
ftr-332	1860	4	,	,	PUNCT
ftr-332	1860	5	t.c	t.c	PROPN
ftr-332	1860	6	.	.	PROPN
ftr-332	1860	7	memo	memo	NOUN
ftr-332	1860	8	.	.	PUNCT
ftr-332	1860	9	,	,	PUNCT
ftr-332	1860	10	2011	2011	NUM
ftr-332	1860	11	-	-	SYM
ftr-332	1860	12	189	189	NUM
ftr-332	1860	13	(	(	PUNCT
ftr-332	1860	14	8/9/11	8/9/11	NUM
ftr-332	1860	15	)	)	PUNCT
ftr-332	1860	16	.	.	PUNCT
ftr-332	1861	1	the	the	DET
ftr-332	1861	2	taxpayer	taxpayer	NOUN
ftr-332	1861	3	reported	report	VERB
ftr-332	1861	4	that	that	SCONJ
ftr-332	1861	5	he	he	PRON
ftr-332	1861	6	had	have	AUX
ftr-332	1861	7	gifted	gift	VERB
ftr-332	1861	8	95	95	NUM
ftr-332	1861	9	percent	percent	NOUN
ftr-332	1861	10	of	of	ADP
ftr-332	1861	11	the	the	DET
ftr-332	1861	12	stock	stock	NOUN
ftr-332	1861	13	of	of	ADP
ftr-332	1861	14	his	his	PRON
ftr-332	1861	15	s	s	PART
ftr-332	1861	16	corporation	corporation	NOUN
ftr-332	1861	17	,	,	PUNCT
ftr-332	1861	18	having	have	VERB
ftr-332	1861	19	a	a	DET
ftr-332	1861	20	basis	basis	NOUN
ftr-332	1861	21	of	of	ADP
ftr-332	1861	22	$	$	SYM
ftr-332	1861	23	823,450	823,450	NUM
ftr-332	1861	24	,	,	PUNCT
ftr-332	1861	25	to	to	ADP
ftr-332	1861	26	his	his	PRON
ftr-332	1861	27	son	son	NOUN
ftr-332	1861	28	in	in	ADP
ftr-332	1861	29	2002	2002	NUM
ftr-332	1861	30	,	,	PUNCT
ftr-332	1861	31	leaving	leave	VERB
ftr-332	1861	32	the	the	DET
ftr-332	1861	33	taxpayer	taxpayer	NOUN
ftr-332	1861	34	with	with	ADP
ftr-332	1861	35	a	a	DET
ftr-332	1861	36	basis	basis	NOUN
ftr-332	1861	37	of	of	ADP
ftr-332	1861	38	only	only	ADV
ftr-332	1861	39	$	$	SYM
ftr-332	1861	40	43,339	43,339	NUM
ftr-332	1861	41	in	in	ADP
ftr-332	1861	42	his	his	PRON
ftr-332	1861	43	remaining	remain	VERB
ftr-332	1861	44	stock	stock	NOUN
ftr-332	1861	45	.	.	PUNCT
ftr-332	1862	1	for	for	ADP
ftr-332	1862	2	2003	2003	NUM
ftr-332	1862	3	the	the	DET
ftr-332	1862	4	corporation‘s	corporation‘s	PROPN
ftr-332	1862	5	original	original	ADJ
ftr-332	1862	6	tax	tax	NOUN
ftr-332	1862	7	return	return	NOUN
ftr-332	1862	8	allocated	allocate	VERB
ftr-332	1862	9	5	5	NUM
ftr-332	1862	10	percent	percent	NOUN
ftr-332	1862	11	of	of	ADP
ftr-332	1862	12	its	its	PRON
ftr-332	1862	13	$	$	SYM
ftr-332	1862	14	366,162	366,162	NUM
ftr-332	1862	15	of	of	ADP
ftr-332	1862	16	income	income	NOUN
ftr-332	1862	17	(	(	PUNCT
ftr-332	1862	18	$	$	SYM
ftr-332	1862	19	18,308	18,308	NUM
ftr-332	1862	20	)	)	PUNCT
ftr-332	1862	21	to	to	ADP
ftr-332	1862	22	the	the	DET
ftr-332	1862	23	taxpayer	taxpayer	NOUN
ftr-332	1862	24	and	and	CCONJ
ftr-332	1862	25	95	95	NUM
ftr-332	1862	26	percent	percent	NOUN
ftr-332	1862	27	to	to	ADP
ftr-332	1862	28	the	the	DET
ftr-332	1862	29	son	son	NOUN
ftr-332	1862	30	.	.	PUNCT
ftr-332	1863	1	in	in	ADP
ftr-332	1863	2	2003	2003	NUM
ftr-332	1863	3	the	the	DET
ftr-332	1863	4	corporation	corporation	NOUN
ftr-332	1863	5	distributed	distribute	VERB
ftr-332	1863	6	$	$	SYM
ftr-332	1863	7	619,551	619,551	NUM
ftr-332	1863	8	to	to	ADP
ftr-332	1863	9	the	the	DET
ftr-332	1863	10	taxpayer	taxpayer	NOUN
ftr-332	1863	11	and	and	CCONJ
ftr-332	1863	12	$	$	SYM
ftr-332	1863	13	385,692	385,692	NUM
ftr-332	1863	14	to	to	ADP
ftr-332	1863	15	the	the	DET
ftr-332	1863	16	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	1863	17	son	son	NOUN
ftr-332	1863	18	.	.	PUNCT
ftr-332	1864	1	after	after	ADP
ftr-332	1864	2	audit	audit	NOUN
ftr-332	1864	3	,	,	PUNCT
ftr-332	1864	4	the	the	DET
ftr-332	1864	5	irs	irs	PROPN
ftr-332	1864	6	determined	determine	VERB
ftr-332	1864	7	that	that	SCONJ
ftr-332	1864	8	the	the	DET
ftr-332	1864	9	taxpayer	taxpayer	NOUN
ftr-332	1864	10	had	have	AUX
ftr-332	1864	11	received	receive	VERB
ftr-332	1864	12	distributions	distribution	NOUN
ftr-332	1864	13	of	of	ADP
ftr-332	1864	14	$	$	SYM
ftr-332	1864	15	548,664	548,664	NUM
ftr-332	1864	16	that	that	PRON
ftr-332	1864	17	exceeded	exceed	VERB
ftr-332	1864	18	his	his	PRON
ftr-332	1864	19	basis	basis	NOUN
ftr-332	1864	20	in	in	ADP
ftr-332	1864	21	the	the	DET
ftr-332	1864	22	stock	stock	NOUN
ftr-332	1864	23	.	.	PUNCT
ftr-332	1865	1	the	the	DET
ftr-332	1865	2	parties	party	NOUN
ftr-332	1865	3	stipulated	stipulate	VERB
ftr-332	1865	4	that	that	SCONJ
ftr-332	1865	5	the	the	DET
ftr-332	1865	6	corporation	corporation	NOUN
ftr-332	1865	7	was	be	AUX
ftr-332	1865	8	an	an	DET
ftr-332	1865	9	s	s	NOUN
ftr-332	1865	10	corporation	corporation	NOUN
ftr-332	1865	11	,	,	PUNCT
ftr-332	1865	12	despite	despite	SCONJ
ftr-332	1865	13	the	the	DET
ftr-332	1865	14	disproportionate	disproportionate	ADJ
ftr-332	1865	15	distributions	distribution	NOUN
ftr-332	1865	16	.	.	PUNCT
ftr-332	1866	1	judge	judge	PROPN
ftr-332	1866	2	cohen	cohen	PROPN
ftr-332	1866	3	rejected	reject	VERB
ftr-332	1866	4	the	the	DET
ftr-332	1866	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1866	6	argument	argument	NOUN
ftr-332	1866	7	that	that	SCONJ
ftr-332	1866	8	because	because	SCONJ
ftr-332	1866	9	of	of	ADP
ftr-332	1866	10	the	the	DET
ftr-332	1866	11	disproportionate	disproportionate	ADJ
ftr-332	1866	12	distributions	distribution	NOUN
ftr-332	1866	13	,	,	PUNCT
ftr-332	1866	14	the	the	DET
ftr-332	1866	15	events	event	NOUN
ftr-332	1866	16	should	should	AUX
ftr-332	1866	17	be	be	AUX
ftr-332	1866	18	recharacterized	recharacterize	VERB
ftr-332	1866	19	to	to	PART
ftr-332	1866	20	treat	treat	VERB
ftr-332	1866	21	the	the	DET
ftr-332	1866	22	effective	effective	ADJ
ftr-332	1866	23	date	date	NOUN
ftr-332	1866	24	of	of	ADP
ftr-332	1866	25	the	the	DET
ftr-332	1866	26	transfer	transfer	NOUN
ftr-332	1866	27	of	of	ADP
ftr-332	1866	28	stock	stock	NOUN
ftr-332	1866	29	from	from	ADP
ftr-332	1866	30	the	the	DET
ftr-332	1866	31	taxpayer	taxpayer	NOUN
ftr-332	1866	32	to	to	ADP
ftr-332	1866	33	his	his	PRON
ftr-332	1866	34	son	son	NOUN
ftr-332	1866	35	as	as	ADP
ftr-332	1866	36	occurring	occur	VERB
ftr-332	1866	37	after	after	ADP
ftr-332	1866	38	the	the	DET
ftr-332	1866	39	disproportionate	disproportionate	ADJ
ftr-332	1866	40	distributions	distribution	NOUN
ftr-332	1866	41	.	.	PUNCT
ftr-332	1867	1	accordingly	accordingly	ADV
ftr-332	1867	2	,	,	PUNCT
ftr-332	1867	3	the	the	DET
ftr-332	1867	4	deficiency	deficiency	NOUN
ftr-332	1867	5	was	be	AUX
ftr-332	1867	6	upheld	uphold	VERB
ftr-332	1867	7	.	.	PUNCT
ftr-332	1868	1	2	2	X
ftr-332	1868	2	.	.	X
ftr-332	1868	3	poison	poison	NOUN
ftr-332	1868	4	pill	pill	NOUN
ftr-332	1868	5	warrants	warrant	NOUN
ftr-332	1868	6	issued	issue	VERB
ftr-332	1868	7	in	in	ADP
ftr-332	1868	8	an	an	DET
ftr-332	1868	9	s	s	NOUN
ftr-332	1868	10	corporation	corporation	NOUN
ftr-332	1868	11	tax	tax	NOUN
ftr-332	1868	12	shelter	shelter	NOUN
ftr-332	1868	13	scheme	scheme	NOUN
ftr-332	1868	14	turn	turn	NOUN
ftr-332	1868	15	truly	truly	ADV
ftr-332	1868	16	poisonous	poisonous	ADJ
ftr-332	1868	17	to	to	ADP
ftr-332	1868	18	s	s	NOUN
ftr-332	1868	19	corporation	corporation	NOUN
ftr-332	1868	20	status	status	NOUN
ftr-332	1868	21	.	.	PUNCT
ftr-332	1869	1	santa	santa	PROPN
ftr-332	1869	2	clara	clara	PROPN
ftr-332	1869	3	valley	valley	PROPN
ftr-332	1869	4	housing	housing	PROPN
ftr-332	1869	5	group	group	PROPN
ftr-332	1869	6	,	,	PUNCT
ftr-332	1869	7	inc	inc	PROPN
ftr-332	1869	8	.	.	PROPN
ftr-332	1870	1	v.	v.	PROPN
ftr-332	1870	2	united	united	PROPN
ftr-332	1870	3	states	states	PROPN
ftr-332	1870	4	,	,	PUNCT
ftr-332	1870	5	108	108	NUM
ftr-332	1870	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	1870	7	20116361	20116361	NUM
ftr-332	1870	8	(	(	PUNCT
ftr-332	1870	9	n.d	n.d	PROPN
ftr-332	1870	10	.	.	PROPN
ftr-332	1870	11	cal	cal	PROPN
ftr-332	1870	12	.	.	PUNCT
ftr-332	1871	1	9/21/11	9/21/11	NUM
ftr-332	1871	2	)	)	PUNCT
ftr-332	1871	3	.	.	PUNCT
ftr-332	1872	1	the	the	DET
ftr-332	1872	2	stock	stock	NOUN
ftr-332	1872	3	of	of	ADP
ftr-332	1872	4	santa	santa	PROPN
ftr-332	1872	5	clara	clara	PROPN
ftr-332	1872	6	valley	valley	PROPN
ftr-332	1872	7	housing	housing	PROPN
ftr-332	1872	8	group	group	PROPN
ftr-332	1872	9	,	,	PUNCT
ftr-332	1872	10	inc	inc	PROPN
ftr-332	1872	11	.	.	PROPN
ftr-332	1872	12	(	(	PUNCT
ftr-332	1872	13	scvhg	scvhg	PROPN
ftr-332	1872	14	)	)	PUNCT
ftr-332	1872	15	originally	originally	ADV
ftr-332	1872	16	was	be	AUX
ftr-332	1872	17	held	hold	VERB
ftr-332	1872	18	by	by	ADP
ftr-332	1872	19	a	a	DET
ftr-332	1872	20	husband	husband	NOUN
ftr-332	1872	21	and	and	CCONJ
ftr-332	1872	22	wife	wife	NOUN
ftr-332	1872	23	and	and	CCONJ
ftr-332	1872	24	their	their	PRON
ftr-332	1872	25	children	child	NOUN
ftr-332	1872	26	.	.	PUNCT
ftr-332	1873	1	to	to	PART
ftr-332	1873	2	implement	implement	VERB
ftr-332	1873	3	a	a	DET
ftr-332	1873	4	kpmg	kpmg	PROPN
ftr-332	1873	5	tax	tax	NOUN
ftr-332	1873	6	shelter	shelter	NOUN
ftr-332	1873	7	product	product	NOUN
ftr-332	1873	8	known	know	VERB
ftr-332	1873	9	as	as	ADP
ftr-332	1873	10	the	the	DET
ftr-332	1873	11	s	s	PROPN
ftr-332	1873	12	corporation	corporation	NOUN
ftr-332	1873	13	charitable	charitable	ADJ
ftr-332	1873	14	contribution	contribution	NOUN
ftr-332	1873	15	strategy	strategy	NOUN
ftr-332	1873	16	(	(	PUNCT
ftr-332	1873	17	sc2	sc2	NOUN
ftr-332	1873	18	)	)	PUNCT
ftr-332	1873	19	,	,	PUNCT
ftr-332	1873	20	scvhg	scvhg	NOUN
ftr-332	1873	21	recapitalized	recapitalize	VERB
ftr-332	1873	22	itself	itself	PRON
ftr-332	1873	23	so	so	SCONJ
ftr-332	1873	24	as	as	SCONJ
ftr-332	1873	25	to	to	PART
ftr-332	1873	26	have	have	VERB
ftr-332	1873	27	100	100	NUM
ftr-332	1873	28	shares	share	NOUN
ftr-332	1873	29	of	of	ADP
ftr-332	1873	30	voting	vote	VERB
ftr-332	1873	31	stock	stock	NOUN
ftr-332	1873	32	and	and	CCONJ
ftr-332	1873	33	900	900	NUM
ftr-332	1873	34	shares	share	NOUN
ftr-332	1873	35	of	of	ADP
ftr-332	1873	36	nonvoting	nonvoting	ADJ
ftr-332	1873	37	stock	stock	NOUN
ftr-332	1873	38	.	.	PUNCT
ftr-332	1874	1	scvhg	scvhg	PROPN
ftr-332	1874	2	also	also	ADV
ftr-332	1874	3	issued	issue	VERB
ftr-332	1874	4	to	to	ADP
ftr-332	1874	5	each	each	DET
ftr-332	1874	6	shareholder	shareholder	NOUN
ftr-332	1874	7	a	a	DET
ftr-332	1874	8	warrant	warrant	NOUN
ftr-332	1874	9	to	to	PART
ftr-332	1874	10	purchase	purchase	VERB
ftr-332	1874	11	ten	ten	NUM
ftr-332	1874	12	shares	share	NOUN
ftr-332	1874	13	of	of	ADP
ftr-332	1874	14	nonvoting	nonvoting	ADJ
ftr-332	1874	15	stock	stock	NOUN
ftr-332	1874	16	for	for	ADP
ftr-332	1874	17	each	each	DET
ftr-332	1874	18	share	share	NOUN
ftr-332	1874	19	of	of	ADP
ftr-332	1874	20	voting	vote	VERB
ftr-332	1874	21	stock	stock	NOUN
ftr-332	1874	22	(	(	PUNCT
ftr-332	1874	23	which	which	PRON
ftr-332	1874	24	was	be	AUX
ftr-332	1874	25	tax	tax	NOUN
ftr-332	1874	26	-	-	PUNCT
ftr-332	1874	27	free	free	ADJ
ftr-332	1874	28	under	under	ADP
ftr-332	1874	29	§	§	PROPN
ftr-332	1874	30	305(a	305(a	PROPN
ftr-332	1874	31	)	)	PUNCT
ftr-332	1874	32	)	)	PUNCT
ftr-332	1874	33	.	.	PUNCT
ftr-332	1875	1	the	the	DET
ftr-332	1875	2	warrants	warrant	NOUN
ftr-332	1875	3	were	be	AUX
ftr-332	1875	4	issued	issue	VERB
ftr-332	1875	5	solely	solely	ADV
ftr-332	1875	6	to	to	PART
ftr-332	1875	7	protect	protect	VERB
ftr-332	1875	8	the	the	DET
ftr-332	1875	9	original	original	ADJ
ftr-332	1875	10	shareholders	shareholder	NOUN
ftr-332	1875	11	‘	‘	PART
ftr-332	1875	12	interest	interest	NOUN
ftr-332	1875	13	in	in	ADP
ftr-332	1875	14	scvhg	scvhg	NOUN
ftr-332	1875	15	while	while	SCONJ
ftr-332	1875	16	they	they	PRON
ftr-332	1875	17	engaged	engage	VERB
ftr-332	1875	18	in	in	ADP
ftr-332	1875	19	the	the	DET
ftr-332	1875	20	sc2	sc2	NOUN
ftr-332	1875	21	strategy	strategy	NOUN
ftr-332	1875	22	.	.	PUNCT
ftr-332	1876	1	(	(	PUNCT
ftr-332	1876	2	the	the	DET
ftr-332	1876	3	warrants	warrant	NOUN
ftr-332	1876	4	protected	protect	VERB
ftr-332	1876	5	against	against	ADP
ftr-332	1876	6	the	the	DET
ftr-332	1876	7	possibility	possibility	NOUN
ftr-332	1876	8	that	that	SCONJ
ftr-332	1876	9	the	the	DET
ftr-332	1876	10	donee	donee	NOUN
ftr-332	1876	11	charity	charity	NOUN
ftr-332	1876	12	would	would	AUX
ftr-332	1876	13	refuse	refuse	VERB
ftr-332	1876	14	to	to	PART
ftr-332	1876	15	sell	sell	VERB
ftr-332	1876	16	its	its	PRON
ftr-332	1876	17	stock	stock	NOUN
ftr-332	1876	18	back	back	ADV
ftr-332	1876	19	to	to	ADP
ftr-332	1876	20	the	the	DET
ftr-332	1876	21	original	original	ADJ
ftr-332	1876	22	shareholders	shareholder	NOUN
ftr-332	1876	23	after	after	ADP
ftr-332	1876	24	the	the	DET
ftr-332	1876	25	agreed	agree	VERB
ftr-332	1876	26	-	-	PUNCT
ftr-332	1876	27	upon	upon	NOUN
ftr-332	1876	28	length	length	NOUN
ftr-332	1876	29	of	of	ADP
ftr-332	1876	30	time	time	NOUN
ftr-332	1876	31	,	,	PUNCT
ftr-332	1876	32	because	because	SCONJ
ftr-332	1876	33	if	if	SCONJ
ftr-332	1876	34	the	the	DET
ftr-332	1876	35	warrants	warrant	NOUN
ftr-332	1876	36	were	be	AUX
ftr-332	1876	37	exercised	exercise	VERB
ftr-332	1876	38	,	,	PUNCT
ftr-332	1876	39	the	the	DET
ftr-332	1876	40	warrants	warrant	NOUN
ftr-332	1876	41	would	would	AUX
ftr-332	1876	42	dilute	dilute	VERB
ftr-332	1876	43	the	the	DET
ftr-332	1876	44	stock	stock	NOUN
ftr-332	1876	45	held	hold	VERB
ftr-332	1876	46	by	by	ADP
ftr-332	1876	47	the	the	DET
ftr-332	1876	48	charity	charity	NOUN
ftr-332	1876	49	to	to	ADP
ftr-332	1876	50	such	such	DET
ftr-332	1876	51	an	an	DET
ftr-332	1876	52	extent	extent	NOUN
ftr-332	1876	53	that	that	SCONJ
ftr-332	1876	54	the	the	DET
ftr-332	1876	55	original	original	ADJ
ftr-332	1876	56	shareholders	shareholder	NOUN
ftr-332	1876	57	would	would	AUX
ftr-332	1876	58	end	end	VERB
ftr-332	1876	59	up	up	ADP
ftr-332	1876	60	owning	own	VERB
ftr-332	1876	61	approximately	approximately	ADV
ftr-332	1876	62	90	90	NUM
ftr-332	1876	63	percent	percent	NOUN
ftr-332	1876	64	of	of	ADP
ftr-332	1876	65	the	the	DET
ftr-332	1876	66	outstanding	outstanding	ADJ
ftr-332	1876	67	shares	share	NOUN
ftr-332	1876	68	.	.	PUNCT
ftr-332	1876	69	)	)	PUNCT
ftr-332	1877	1	thereafter	thereafter	ADV
ftr-332	1877	2	,	,	PUNCT
ftr-332	1877	3	the	the	DET
ftr-332	1877	4	shareholders	shareholder	NOUN
ftr-332	1877	5	transferred	transfer	VERB
ftr-332	1877	6	all	all	PRON
ftr-332	1877	7	of	of	ADP
ftr-332	1877	8	the	the	DET
ftr-332	1877	9	nonvoting	nonvoting	ADJ
ftr-332	1877	10	stock	stock	NOUN
ftr-332	1877	11	to	to	ADP
ftr-332	1877	12	stock	stock	NOUN
ftr-332	1877	13	to	to	ADP
ftr-332	1877	14	the	the	DET
ftr-332	1877	15	city	city	NOUN
ftr-332	1877	16	of	of	ADP
ftr-332	1877	17	los	los	PROPN
ftr-332	1877	18	angeles	angeles	PROPN
ftr-332	1877	19	safety	safety	NOUN
ftr-332	1877	20	members	members	PROPN
ftr-332	1877	21	pension	pension	NOUN
ftr-332	1877	22	plan	plan	NOUN
ftr-332	1877	23	(	(	PUNCT
ftr-332	1877	24	clasmpp	clasmpp	NOUN
ftr-332	1877	25	)	)	PUNCT
ftr-332	1877	26	,	,	PUNCT
ftr-332	1877	27	a	a	DET
ftr-332	1877	28	tax	tax	NOUN
ftr-332	1877	29	-	-	PUNCT
ftr-332	1877	30	exempt	exempt	ADJ
ftr-332	1877	31	entity	entity	NOUN
ftr-332	1877	32	as	as	ADP
ftr-332	1877	33	a	a	DET
ftr-332	1877	34	―donation,‖	―donation,‖	NOUN
ftr-332	1877	35	with	with	ADP
ftr-332	1877	36	the	the	DET
ftr-332	1877	37	understanding	understanding	NOUN
ftr-332	1877	38	that	that	DET
ftr-332	1877	39	clasmpp	clasmpp	NOUN
ftr-332	1877	40	would	would	AUX
ftr-332	1877	41	sell	sell	VERB
ftr-332	1877	42	the	the	DET
ftr-332	1877	43	shares	share	NOUN
ftr-332	1877	44	back	back	ADV
ftr-332	1877	45	after	after	ADP
ftr-332	1877	46	a	a	DET
ftr-332	1877	47	certain	certain	ADJ
ftr-332	1877	48	period	period	NOUN
ftr-332	1877	49	of	of	ADP
ftr-332	1877	50	time	time	NOUN
ftr-332	1877	51	.	.	PUNCT
ftr-332	1878	1	while	while	SCONJ
ftr-332	1878	2	clasmpp	clasmpp	NOUN
ftr-332	1878	3	held	hold	VERB
ftr-332	1878	4	the	the	DET
ftr-332	1878	5	stock	stock	NOUN
ftr-332	1878	6	,	,	PUNCT
ftr-332	1878	7	scvhg	scvhg	NOUN
ftr-332	1878	8	reported	report	VERB
ftr-332	1878	9	over	over	ADP
ftr-332	1878	10	$	$	SYM
ftr-332	1878	11	114	114	NUM
ftr-332	1878	12	million	million	NUM
ftr-332	1878	13	of	of	ADP
ftr-332	1878	14	income	income	NOUN
ftr-332	1878	15	,	,	PUNCT
ftr-332	1878	16	of	of	ADP
ftr-332	1878	17	which	which	PRON
ftr-332	1878	18	more	more	ADJ
ftr-332	1878	19	than	than	ADP
ftr-332	1878	20	$	$	SYM
ftr-332	1878	21	100	100	NUM
ftr-332	1878	22	million	million	NUM
ftr-332	1878	23	was	be	AUX
ftr-332	1878	24	passed	pass	VERB
ftr-332	1878	25	through	through	ADP
ftr-332	1878	26	to	to	ADP
ftr-332	1878	27	clasmpp	clasmpp	NOUN
ftr-332	1878	28	,	,	PUNCT
ftr-332	1878	29	but	but	CCONJ
ftr-332	1878	30	clasmpp	clasmpp	NOUN
ftr-332	1878	31	received	receive	VERB
ftr-332	1878	32	distributions	distribution	NOUN
ftr-332	1878	33	of	of	ADP
ftr-332	1878	34	only	only	ADV
ftr-332	1878	35	$	$	SYM
ftr-332	1878	36	202,500	202,500	NUM
ftr-332	1878	37	,	,	PUNCT
ftr-332	1878	38	representing	represent	VERB
ftr-332	1878	39	.02	.02	NUM
ftr-332	1878	40	percent	percent	NOUN
ftr-332	1878	41	of	of	ADP
ftr-332	1878	42	the	the	DET
ftr-332	1878	43	income	income	NOUN
ftr-332	1878	44	allocated	allocate	VERB
ftr-332	1878	45	to	to	ADP
ftr-332	1878	46	clasmpp	clasmpp	NOUN
ftr-332	1878	47	.	.	PUNCT
ftr-332	1879	1	after	after	ADP
ftr-332	1879	2	four	four	NUM
ftr-332	1879	3	years	year	NOUN
ftr-332	1879	4	,	,	PUNCT
ftr-332	1879	5	clasmpp	clasmpp	NOUN
ftr-332	1879	6	sold	sell	VERB
ftr-332	1879	7	the	the	DET
ftr-332	1879	8	900	900	NUM
ftr-332	1879	9	shares	share	NOUN
ftr-332	1879	10	of	of	ADP
ftr-332	1879	11	stock	stock	NOUN
ftr-332	1879	12	back	back	ADV
ftr-332	1879	13	to	to	ADP
ftr-332	1879	14	the	the	DET
ftr-332	1879	15	original	original	ADJ
ftr-332	1879	16	shareholders	shareholder	NOUN
ftr-332	1879	17	for	for	ADP
ftr-332	1879	18	$	$	SYM
ftr-332	1879	19	1,645,002	1,645,002	NUM
ftr-332	1879	20	,	,	PUNCT
ftr-332	1879	21	and	and	CCONJ
ftr-332	1879	22	the	the	DET
ftr-332	1879	23	warrants	warrant	NOUN
ftr-332	1879	24	were	be	AUX
ftr-332	1879	25	cancelled	cancel	VERB
ftr-332	1879	26	.	.	PUNCT
ftr-332	1880	1	the	the	DET
ftr-332	1880	2	irs	irs	PROPN
ftr-332	1880	3	concluded	conclude	VERB
ftr-332	1880	4	that	that	SCONJ
ftr-332	1880	5	the	the	DET
ftr-332	1880	6	transaction	transaction	NOUN
ftr-332	1880	7	was	be	AUX
ftr-332	1880	8	an	an	DET
ftr-332	1880	9	abusive	abusive	ADJ
ftr-332	1880	10	tax	tax	NOUN
ftr-332	1880	11	shelter	shelter	NOUN
ftr-332	1880	12	.	.	PUNCT
ftr-332	1881	1	the	the	DET
ftr-332	1881	2	irs	irs	PROPN
ftr-332	1881	3	concluded	conclude	VERB
ftr-332	1881	4	that	that	SCONJ
ftr-332	1881	5	under	under	ADP
ftr-332	1881	6	reg	reg	NOUN
ftr-332	1881	7	.	.	PUNCT
ftr-332	1882	1	§	§	PROPN
ftr-332	1882	2	1.1361	1.1361	NUM
ftr-332	1882	3	-	-	SYM
ftr-332	1882	4	1(l)(4)(ii	1(l)(4)(ii	NUM
ftr-332	1882	5	)	)	PUNCT
ftr-332	1882	6	the	the	DET
ftr-332	1882	7	warrants	warrant	NOUN
ftr-332	1882	8	constituted	constitute	VERB
ftr-332	1882	9	a	a	DET
ftr-332	1882	10	second	second	ADJ
ftr-332	1882	11	class	class	NOUN
ftr-332	1882	12	of	of	ADP
ftr-332	1882	13	268	268	NUM
ftr-332	1882	14	florida	florida	PROPN
ftr-332	1882	15	tax	tax	NOUN
ftr-332	1882	16	review	review	NOUN
ftr-332	1882	17	[	[	X
ftr-332	1882	18	vol	vol	NOUN
ftr-332	1882	19	.	.	PUNCT
ftr-332	1883	1	12:5	12:5	NUM
ftr-332	1883	2	stock	stock	NOUN
ftr-332	1883	3	in	in	ADP
ftr-332	1883	4	scvhg	scvhg	NOUN
ftr-332	1883	5	and	and	CCONJ
ftr-332	1883	6	scvhg‘s	scvhg‘s	ADJ
ftr-332	1883	7	status	status	NOUN
ftr-332	1883	8	as	as	ADP
ftr-332	1883	9	an	an	DET
ftr-332	1883	10	s	s	NOUN
ftr-332	1883	11	corporation	corporation	NOUN
ftr-332	1883	12	was	be	AUX
ftr-332	1883	13	terminated	terminate	VERB
ftr-332	1883	14	and	and	CCONJ
ftr-332	1883	15	issued	issue	VERB
ftr-332	1883	16	a	a	DET
ftr-332	1883	17	deficiency	deficiency	NOUN
ftr-332	1883	18	notice	notice	NOUN
ftr-332	1883	19	based	base	VERB
ftr-332	1883	20	upon	upon	SCONJ
ftr-332	1883	21	treating	treat	VERB
ftr-332	1883	22	scvhg	scvhg	NOUN
ftr-332	1883	23	as	as	ADP
ftr-332	1883	24	a	a	DET
ftr-332	1883	25	c	c	NOUN
ftr-332	1883	26	corporation	corporation	NOUN
ftr-332	1883	27	.	.	PUNCT
ftr-332	1884	1	the	the	DET
ftr-332	1884	2	district	district	NOUN
ftr-332	1884	3	court	court	NOUN
ftr-332	1884	4	agreed	agree	VERB
ftr-332	1884	5	with	with	ADP
ftr-332	1884	6	the	the	DET
ftr-332	1884	7	irs	irs	PROPN
ftr-332	1884	8	.	.	PUNCT
ftr-332	1885	1	the	the	DET
ftr-332	1885	2	warrants	warrant	NOUN
ftr-332	1885	3	―constitute	―constitute	PROPN
ftr-332	1885	4	equity,‖	equity,‖	PROPN
ftr-332	1885	5	and	and	CCONJ
ftr-332	1885	6	were	be	AUX
ftr-332	1885	7	intended	intend	VERB
ftr-332	1885	8	to	to	PART
ftr-332	1885	9	prevent	prevent	VERB
ftr-332	1885	10	clasmpp	clasmpp	NOUN
ftr-332	1885	11	―from	―from	ADP
ftr-332	1885	12	enjoying	enjoy	VERB
ftr-332	1885	13	the	the	DET
ftr-332	1885	14	rights	right	NOUN
ftr-332	1885	15	of	of	ADP
ftr-332	1885	16	distribution	distribution	NOUN
ftr-332	1885	17	or	or	CCONJ
ftr-332	1885	18	liquidation	liquidation	NOUN
ftr-332	1885	19	that	that	PRON
ftr-332	1885	20	ordinarily	ordinarily	ADV
ftr-332	1885	21	would	would	AUX
ftr-332	1885	22	come	come	VERB
ftr-332	1885	23	with	with	ADP
ftr-332	1885	24	ownership	ownership	NOUN
ftr-332	1885	25	of	of	ADP
ftr-332	1885	26	the	the	DET
ftr-332	1885	27	majority	majority	NOUN
ftr-332	1885	28	of	of	ADP
ftr-332	1885	29	a	a	DET
ftr-332	1885	30	successful	successful	ADJ
ftr-332	1885	31	company‘s	company‘s	NOUN
ftr-332	1885	32	shares.‖	shares.‖	NOUN
ftr-332	1885	33	thus	thus	ADV
ftr-332	1885	34	the	the	DET
ftr-332	1885	35	warrants	warrant	NOUN
ftr-332	1885	36	were	be	AUX
ftr-332	1885	37	a	a	DET
ftr-332	1885	38	second	second	ADJ
ftr-332	1885	39	class	class	NOUN
ftr-332	1885	40	stock	stock	NOUN
ftr-332	1885	41	and	and	CCONJ
ftr-332	1885	42	scvhg‘s	scvhg‘s	NOUN
ftr-332	1885	43	s	s	PROPN
ftr-332	1885	44	corporation	corporation	NOUN
ftr-332	1885	45	status	status	NOUN
ftr-332	1885	46	was	be	AUX
ftr-332	1885	47	terminated	terminate	VERB
ftr-332	1885	48	.	.	PUNCT
ftr-332	1886	1	however	however	ADV
ftr-332	1886	2	,	,	PUNCT
ftr-332	1886	3	the	the	DET
ftr-332	1886	4	warrants	warrant	NOUN
ftr-332	1886	5	were	be	AUX
ftr-332	1886	6	not	not	PART
ftr-332	1886	7	a	a	DET
ftr-332	1886	8	second	second	ADJ
ftr-332	1886	9	class	class	NOUN
ftr-332	1886	10	of	of	ADP
ftr-332	1886	11	stock	stock	NOUN
ftr-332	1886	12	under	under	ADP
ftr-332	1886	13	reg	reg	NOUN
ftr-332	1886	14	.	.	PUNCT
ftr-332	1887	1	§	§	PROPN
ftr-332	1887	2	1.13611(l)(4)(iii	1.13611(l)(4)(iii	NUM
ftr-332	1887	3	)	)	PUNCT
ftr-332	1887	4	,	,	PUNCT
ftr-332	1887	5	which	which	PRON
ftr-332	1887	6	provides	provide	VERB
ftr-332	1887	7	that	that	SCONJ
ftr-332	1887	8	options	option	NOUN
ftr-332	1887	9	are	be	AUX
ftr-332	1887	10	a	a	DET
ftr-332	1887	11	second	second	ADJ
ftr-332	1887	12	class	class	NOUN
ftr-332	1887	13	if	if	SCONJ
ftr-332	1887	14	,	,	PUNCT
ftr-332	1887	15	under	under	ADP
ftr-332	1887	16	the	the	DET
ftr-332	1887	17	facts	fact	NOUN
ftr-332	1887	18	and	and	CCONJ
ftr-332	1887	19	circumstances	circumstance	NOUN
ftr-332	1887	20	,	,	PUNCT
ftr-332	1887	21	(	(	PUNCT
ftr-332	1887	22	1	1	X
ftr-332	1887	23	)	)	PUNCT
ftr-332	1887	24	the	the	DET
ftr-332	1887	25	option	option	NOUN
ftr-332	1887	26	is	be	AUX
ftr-332	1887	27	substantially	substantially	ADV
ftr-332	1887	28	certain	certain	ADJ
ftr-332	1887	29	to	to	PART
ftr-332	1887	30	be	be	AUX
ftr-332	1887	31	exercised	exercise	VERB
ftr-332	1887	32	and	and	CCONJ
ftr-332	1887	33	(	(	PUNCT
ftr-332	1887	34	2	2	X
ftr-332	1887	35	)	)	PUNCT
ftr-332	1887	36	has	have	VERB
ftr-332	1887	37	an	an	DET
ftr-332	1887	38	exercise	exercise	NOUN
ftr-332	1887	39	price	price	NOUN
ftr-332	1887	40	substantially	substantially	ADV
ftr-332	1887	41	below	below	ADP
ftr-332	1887	42	the	the	DET
ftr-332	1887	43	fair	fair	ADJ
ftr-332	1887	44	market	market	NOUN
ftr-332	1887	45	value	value	NOUN
ftr-332	1887	46	of	of	ADP
ftr-332	1887	47	the	the	DET
ftr-332	1887	48	underlying	underlie	VERB
ftr-332	1887	49	stock	stock	NOUN
ftr-332	1887	50	on	on	ADP
ftr-332	1887	51	the	the	DET
ftr-332	1887	52	date	date	NOUN
ftr-332	1887	53	the	the	DET
ftr-332	1887	54	option	option	NOUN
ftr-332	1887	55	is	be	AUX
ftr-332	1887	56	issued	issue	VERB
ftr-332	1887	57	.	.	PUNCT
ftr-332	1888	1	in	in	ADP
ftr-332	1888	2	this	this	DET
ftr-332	1888	3	case	case	NOUN
ftr-332	1888	4	it	it	PRON
ftr-332	1888	5	was	be	AUX
ftr-332	1888	6	never	never	ADV
ftr-332	1888	7	intended	intend	VERB
ftr-332	1888	8	that	that	SCONJ
ftr-332	1888	9	the	the	DET
ftr-332	1888	10	options	option	NOUN
ftr-332	1888	11	be	be	AUX
ftr-332	1888	12	exercised	exercise	VERB
ftr-332	1888	13	;	;	PUNCT
ftr-332	1888	14	they	they	PRON
ftr-332	1888	15	were	be	AUX
ftr-332	1888	16	a	a	DET
ftr-332	1888	17	―poison	―poison	NOUN
ftr-332	1888	18	pill.‖	pill.‖	NOUN
ftr-332	1888	19	a.	a.	NOUN
ftr-332	1888	20	reconsidered	reconsider	VERB
ftr-332	1888	21	.	.	PUNCT
ftr-332	1889	1	santa	santa	PROPN
ftr-332	1889	2	clara	clara	PROPN
ftr-332	1889	3	valley	valley	PROPN
ftr-332	1889	4	housing	housing	PROPN
ftr-332	1889	5	group	group	PROPN
ftr-332	1889	6	,	,	PUNCT
ftr-332	1889	7	inc	inc	PROPN
ftr-332	1889	8	.	.	PROPN
ftr-332	1890	1	v.	v.	PROPN
ftr-332	1890	2	united	united	PROPN
ftr-332	1890	3	states	states	PROPN
ftr-332	1890	4	,	,	PUNCT
ftr-332	1891	1	109	109	NUM
ftr-332	1891	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	1891	3	2012	2012	NUM
ftr-332	1891	4	-	-	SYM
ftr-332	1891	5	554	554	NUM
ftr-332	1891	6	(	(	PUNCT
ftr-332	1891	7	n.d	n.d	PROPN
ftr-332	1891	8	.	.	PROPN
ftr-332	1891	9	cal	cal	PROPN
ftr-332	1891	10	.	.	PUNCT
ftr-332	1892	1	1/18/12	1/18/12	NUM
ftr-332	1892	2	)	)	PUNCT
ftr-332	1892	3	.	.	PUNCT
ftr-332	1893	1	on	on	ADP
ftr-332	1893	2	reconsideration	reconsideration	NOUN
ftr-332	1893	3	of	of	ADP
ftr-332	1893	4	its	its	PRON
ftr-332	1893	5	summary	summary	NOUN
ftr-332	1893	6	judgment	judgment	NOUN
ftr-332	1893	7	,	,	PUNCT
ftr-332	1893	8	the	the	DET
ftr-332	1893	9	court	court	NOUN
ftr-332	1893	10	determined	determine	VERB
ftr-332	1893	11	that	that	SCONJ
ftr-332	1893	12	there	there	PRON
ftr-332	1893	13	is	be	VERB
ftr-332	1893	14	a	a	DET
ftr-332	1893	15	triable	triable	ADJ
ftr-332	1893	16	issue	issue	NOUN
ftr-332	1893	17	of	of	ADP
ftr-332	1893	18	fact	fact	NOUN
ftr-332	1893	19	whether	whether	SCONJ
ftr-332	1893	20	the	the	DET
ftr-332	1893	21	warrants	warrant	NOUN
ftr-332	1893	22	are	be	AUX
ftr-332	1893	23	protected	protect	VERB
ftr-332	1893	24	from	from	ADP
ftr-332	1893	25	being	be	AUX
ftr-332	1893	26	treated	treat	VERB
ftr-332	1893	27	as	as	ADP
ftr-332	1893	28	a	a	DET
ftr-332	1893	29	second	second	ADJ
ftr-332	1893	30	class	class	NOUN
ftr-332	1893	31	of	of	ADP
ftr-332	1893	32	stock	stock	NOUN
ftr-332	1893	33	under	under	ADP
ftr-332	1893	34	the	the	DET
ftr-332	1893	35	safe	safe	ADJ
ftr-332	1893	36	harbor	harbor	NOUN
ftr-332	1893	37	of	of	ADP
ftr-332	1893	38	reg	reg	NOUN
ftr-332	1893	39	.	.	PUNCT
ftr-332	1894	1	§	§	PROPN
ftr-332	1894	2	1.13611(f)(4)(iii)(c	1.13611(f)(4)(iii)(c	NUM
ftr-332	1894	3	)	)	PUNCT
ftr-332	1894	4	,	,	PUNCT
ftr-332	1894	5	which	which	PRON
ftr-332	1894	6	provides	provide	VERB
ftr-332	1894	7	that	that	SCONJ
ftr-332	1894	8	a	a	DET
ftr-332	1894	9	call	call	NOUN
ftr-332	1894	10	option	option	NOUN
ftr-332	1894	11	will	will	AUX
ftr-332	1894	12	not	not	PART
ftr-332	1894	13	be	be	AUX
ftr-332	1894	14	treated	treat	VERB
ftr-332	1894	15	as	as	ADP
ftr-332	1894	16	a	a	DET
ftr-332	1894	17	second	second	ADJ
ftr-332	1894	18	class	class	NOUN
ftr-332	1894	19	of	of	ADP
ftr-332	1894	20	stock	stock	NOUN
ftr-332	1894	21	if	if	SCONJ
ftr-332	1894	22	the	the	DET
ftr-332	1894	23	strike	strike	NOUN
ftr-332	1894	24	price	price	NOUN
ftr-332	1894	25	is	be	AUX
ftr-332	1894	26	at	at	ADV
ftr-332	1894	27	least	least	ADV
ftr-332	1894	28	90	90	NUM
ftr-332	1894	29	percent	percent	NOUN
ftr-332	1894	30	of	of	ADP
ftr-332	1894	31	the	the	DET
ftr-332	1894	32	fair	fair	ADJ
ftr-332	1894	33	market	market	NOUN
ftr-332	1894	34	value	value	NOUN
ftr-332	1894	35	of	of	ADP
ftr-332	1894	36	the	the	DET
ftr-332	1894	37	underlying	underlie	VERB
ftr-332	1894	38	stock	stock	NOUN
ftr-332	1894	39	on	on	ADP
ftr-332	1894	40	the	the	DET
ftr-332	1894	41	date	date	NOUN
ftr-332	1894	42	the	the	DET
ftr-332	1894	43	option	option	NOUN
ftr-332	1894	44	is	be	AUX
ftr-332	1894	45	issued	issue	VERB
ftr-332	1894	46	,	,	PUNCT
ftr-332	1894	47	transferred	transfer	VERB
ftr-332	1894	48	to	to	ADP
ftr-332	1894	49	an	an	DET
ftr-332	1894	50	ineligible	ineligible	ADJ
ftr-332	1894	51	shareholder	shareholder	NOUN
ftr-332	1894	52	,	,	PUNCT
ftr-332	1894	53	or	or	CCONJ
ftr-332	1894	54	materially	materially	ADV
ftr-332	1894	55	modified	modify	VERB
ftr-332	1894	56	.	.	PUNCT
ftr-332	1895	1	the	the	DET
ftr-332	1895	2	regulation	regulation	NOUN
ftr-332	1895	3	also	also	ADV
ftr-332	1895	4	directs	direct	VERB
ftr-332	1895	5	that	that	SCONJ
ftr-332	1895	6	a	a	DET
ftr-332	1895	7	good	good	ADJ
ftr-332	1895	8	faith	faith	NOUN
ftr-332	1895	9	determination	determination	NOUN
ftr-332	1895	10	of	of	ADP
ftr-332	1895	11	value	value	NOUN
ftr-332	1895	12	will	will	AUX
ftr-332	1895	13	be	be	AUX
ftr-332	1895	14	respected	respect	VERB
ftr-332	1895	15	unless	unless	SCONJ
ftr-332	1895	16	it	it	PRON
ftr-332	1895	17	can	can	AUX
ftr-332	1895	18	be	be	AUX
ftr-332	1895	19	shown	show	VERB
ftr-332	1895	20	that	that	SCONJ
ftr-332	1895	21	the	the	DET
ftr-332	1895	22	valuation	valuation	NOUN
ftr-332	1895	23	was	be	AUX
ftr-332	1895	24	substantially	substantially	ADV
ftr-332	1895	25	in	in	ADP
ftr-332	1895	26	error	error	NOUN
ftr-332	1895	27	and	and	CCONJ
ftr-332	1895	28	the	the	DET
ftr-332	1895	29	determination	determination	NOUN
ftr-332	1895	30	was	be	AUX
ftr-332	1895	31	not	not	PART
ftr-332	1895	32	made	make	VERB
ftr-332	1895	33	with	with	ADP
ftr-332	1895	34	reasonable	reasonable	ADJ
ftr-332	1895	35	diligence	diligence	NOUN
ftr-332	1895	36	.	.	PUNCT
ftr-332	1896	1	the	the	DET
ftr-332	1896	2	court	court	NOUN
ftr-332	1896	3	indicated	indicate	VERB
ftr-332	1896	4	that	that	SCONJ
ftr-332	1896	5	there	there	PRON
ftr-332	1896	6	is	be	VERB
ftr-332	1896	7	conflicting	conflicting	ADJ
ftr-332	1896	8	evidence	evidence	NOUN
ftr-332	1896	9	regarding	regard	VERB
ftr-332	1896	10	the	the	DET
ftr-332	1896	11	value	value	NOUN
ftr-332	1896	12	of	of	ADP
ftr-332	1896	13	the	the	DET
ftr-332	1896	14	stock	stock	NOUN
ftr-332	1896	15	at	at	ADP
ftr-332	1896	16	the	the	DET
ftr-332	1896	17	time	time	NOUN
ftr-332	1896	18	the	the	DET
ftr-332	1896	19	warrants	warrant	NOUN
ftr-332	1896	20	were	be	AUX
ftr-332	1896	21	issued	issue	VERB
ftr-332	1896	22	.	.	PUNCT
ftr-332	1897	1	e.	e.	PROPN
ftr-332	1897	2	mergers	merger	NOUN
ftr-332	1897	3	,	,	PUNCT
ftr-332	1897	4	acquisitions	acquisition	NOUN
ftr-332	1897	5	and	and	CCONJ
ftr-332	1897	6	reorganizations	reorganization	NOUN
ftr-332	1897	7	1	1	NUM
ftr-332	1897	8	.	.	PUNCT
ftr-332	1898	1	this	this	DET
ftr-332	1898	2	case	case	NOUN
ftr-332	1898	3	decided	decide	VERB
ftr-332	1898	4	under	under	ADP
ftr-332	1898	5	old	old	ADJ
ftr-332	1898	6	case	case	NOUN
ftr-332	1898	7	law	law	NOUN
ftr-332	1898	8	might	might	AUX
ftr-332	1898	9	come	come	VERB
ftr-332	1898	10	out	out	ADP
ftr-332	1898	11	differently	differently	ADV
ftr-332	1898	12	if	if	SCONJ
ftr-332	1898	13	decided	decide	VERB
ftr-332	1898	14	under	under	ADP
ftr-332	1898	15	new	new	ADJ
ftr-332	1898	16	regulations	regulation	NOUN
ftr-332	1898	17	.	.	PUNCT
ftr-332	1899	1	ralphs	ralphs	PROPN
ftr-332	1899	2	grocery	grocery	PROPN
ftr-332	1899	3	co.	co.	PROPN
ftr-332	1900	1	v.	v.	CCONJ
ftr-332	1900	2	commissioner	commissioner	PROPN
ftr-332	1900	3	,	,	PUNCT
ftr-332	1900	4	t.c	t.c	PROPN
ftr-332	1900	5	.	.	PROPN
ftr-332	1900	6	memo	memo	NOUN
ftr-332	1900	7	.	.	PUNCT
ftr-332	1901	1	2011	2011	NUM
ftr-332	1901	2	-	-	SYM
ftr-332	1901	3	25	25	NUM
ftr-332	1901	4	(	(	PUNCT
ftr-332	1901	5	1/27/11	1/27/11	NUM
ftr-332	1901	6	)	)	PUNCT
ftr-332	1901	7	.	.	PUNCT
ftr-332	1902	1	this	this	DET
ftr-332	1902	2	case	case	NOUN
ftr-332	1902	3	involved	involve	VERB
ftr-332	1902	4	the	the	DET
ftr-332	1902	5	validity	validity	NOUN
ftr-332	1902	6	of	of	ADP
ftr-332	1902	7	a	a	DET
ftr-332	1902	8	joint	joint	ADJ
ftr-332	1902	9	§	§	NOUN
ftr-332	1902	10	338(h)(10	338(h)(10	NUM
ftr-332	1902	11	)	)	PUNCT
ftr-332	1902	12	election	election	NOUN
ftr-332	1902	13	with	with	ADP
ftr-332	1902	14	respect	respect	NOUN
ftr-332	1902	15	to	to	ADP
ftr-332	1902	16	the	the	DET
ftr-332	1902	17	transfer	transfer	NOUN
ftr-332	1902	18	of	of	ADP
ftr-332	1902	19	the	the	DET
ftr-332	1902	20	stock	stock	NOUN
ftr-332	1902	21	of	of	ADP
ftr-332	1902	22	a	a	DET
ftr-332	1902	23	subsidiary	subsidiary	NOUN
ftr-332	1902	24	in	in	ADP
ftr-332	1902	25	the	the	DET
ftr-332	1902	26	course	course	NOUN
ftr-332	1902	27	of	of	ADP
ftr-332	1902	28	a	a	DET
ftr-332	1902	29	chapter	chapter	NOUN
ftr-332	1902	30	11	11	NUM
ftr-332	1902	31	bankruptcy	bankruptcy	NOUN
ftr-332	1902	32	proceedings	proceeding	NOUN
ftr-332	1902	33	of	of	ADP
ftr-332	1902	34	its	its	PRON
ftr-332	1902	35	parent	parent	NOUN
ftr-332	1902	36	corporations	corporation	NOUN
ftr-332	1902	37	,	,	PUNCT
ftr-332	1902	38	in	in	ADP
ftr-332	1902	39	which	which	PRON
ftr-332	1902	40	the	the	DET
ftr-332	1902	41	stock	stock	NOUN
ftr-332	1902	42	of	of	ADP
ftr-332	1902	43	the	the	DET
ftr-332	1902	44	subsidiary	subsidiary	NOUN
ftr-332	1902	45	was	be	AUX
ftr-332	1902	46	eventually	eventually	ADV
ftr-332	1902	47	distributed	distribute	VERB
ftr-332	1902	48	to	to	ADP
ftr-332	1902	49	parent	parent	NOUN
ftr-332	1902	50	corporation‘s	corporation‘s	NOUN
ftr-332	1902	51	creditors	creditor	NOUN
ftr-332	1902	52	.	.	PUNCT
ftr-332	1903	1	the	the	DET
ftr-332	1903	2	question	question	NOUN
ftr-332	1903	3	was	be	AUX
ftr-332	1903	4	whether	whether	SCONJ
ftr-332	1903	5	the	the	DET
ftr-332	1903	6	transfer	transfer	NOUN
ftr-332	1903	7	was	be	AUX
ftr-332	1903	8	a	a	DET
ftr-332	1903	9	sale	sale	NOUN
ftr-332	1903	10	and	and	CCONJ
ftr-332	1903	11	purchase	purchase	NOUN
ftr-332	1903	12	,	,	PUNCT
ftr-332	1903	13	as	as	SCONJ
ftr-332	1903	14	argued	argue	VERB
ftr-332	1903	15	by	by	ADP
ftr-332	1903	16	the	the	DET
ftr-332	1903	17	taxpayer	taxpayer	NOUN
ftr-332	1903	18	,	,	PUNCT
ftr-332	1903	19	or	or	CCONJ
ftr-332	1903	20	a	a	DET
ftr-332	1903	21	tax	tax	NOUN
ftr-332	1903	22	-	-	PUNCT
ftr-332	1903	23	free	free	ADJ
ftr-332	1903	24	reorganization	reorganization	NOUN
ftr-332	1903	25	,	,	PUNCT
ftr-332	1903	26	as	as	SCONJ
ftr-332	1903	27	argued	argue	VERB
ftr-332	1903	28	by	by	ADP
ftr-332	1903	29	the	the	DET
ftr-332	1903	30	irs	irs	PROPN
ftr-332	1903	31	.	.	PUNCT
ftr-332	1904	1	the	the	DET
ftr-332	1904	2	tax	tax	NOUN
ftr-332	1904	3	court	court	NOUN
ftr-332	1904	4	(	(	PUNCT
ftr-332	1904	5	judge	judge	NOUN
ftr-332	1904	6	chiechi	chiechi	PROPN
ftr-332	1904	7	)	)	PUNCT
ftr-332	1904	8	held	hold	VERB
ftr-332	1904	9	that	that	SCONJ
ftr-332	1904	10	the	the	DET
ftr-332	1904	11	§	§	PROPN
ftr-332	1904	12	338(h)(10	338(h)(10	NUM
ftr-332	1904	13	)	)	PUNCT
ftr-332	1904	14	election	election	NOUN
ftr-332	1904	15	was	be	AUX
ftr-332	1904	16	valid	valid	ADJ
ftr-332	1904	17	,	,	PUNCT
ftr-332	1904	18	because	because	SCONJ
ftr-332	1904	19	the	the	DET
ftr-332	1904	20	acquisition	acquisition	NOUN
ftr-332	1904	21	of	of	ADP
ftr-332	1904	22	stock	stock	NOUN
ftr-332	1904	23	was	be	AUX
ftr-332	1904	24	a	a	DET
ftr-332	1904	25	purchase	purchase	NOUN
ftr-332	1904	26	as	as	SCONJ
ftr-332	1904	27	defined	define	VERB
ftr-332	1904	28	in	in	ADP
ftr-332	1904	29	§	§	PROPN
ftr-332	1904	30	338(h)(3	338(h)(3	NUM
ftr-332	1904	31	)	)	PUNCT
ftr-332	1904	32	and	and	CCONJ
ftr-332	1904	33	a	a	DET
ftr-332	1904	34	qualified	qualified	ADJ
ftr-332	1904	35	stock	stock	NOUN
ftr-332	1904	36	purchase	purchase	NOUN
ftr-332	1904	37	under	under	ADP
ftr-332	1904	38	§	§	PROPN
ftr-332	1904	39	338(d)(3	338(d)(3	NUM
ftr-332	1904	40	)	)	PUNCT
ftr-332	1904	41	,	,	PUNCT
ftr-332	1904	42	and	and	CCONJ
ftr-332	1904	43	rejecting	reject	VERB
ftr-332	1904	44	the	the	DET
ftr-332	1904	45	irs‘s	irs‘s	NOUN
ftr-332	1904	46	claim	claim	NOUN
ftr-332	1904	47	that	that	SCONJ
ftr-332	1904	48	it	it	PRON
ftr-332	1904	49	was	be	AUX
ftr-332	1904	50	a	a	DET
ftr-332	1904	51	reorganization	reorganization	NOUN
ftr-332	1904	52	.	.	PUNCT
ftr-332	1905	1	the	the	DET
ftr-332	1905	2	irs‘s	irs‘s	NOUN
ftr-332	1905	3	argument	argument	NOUN
ftr-332	1905	4	was	be	AUX
ftr-332	1905	5	based	base	VERB
ftr-332	1905	6	on	on	ADP
ftr-332	1905	7	the	the	DET
ftr-332	1905	8	fact	fact	NOUN
ftr-332	1905	9	that	that	SCONJ
ftr-332	1905	10	the	the	DET
ftr-332	1905	11	consideration	consideration	NOUN
ftr-332	1905	12	received	receive	VERB
ftr-332	1905	13	by	by	ADP
ftr-332	1905	14	the	the	DET
ftr-332	1905	15	2012	2012	NUM
ftr-332	1905	16	]	]	PUNCT
ftr-332	1905	17	recent	recent	ADJ
ftr-332	1905	18	developments	development	NOUN
ftr-332	1905	19	in	in	ADP
ftr-332	1905	20	federal	federal	ADJ
ftr-332	1905	21	income	income	NOUN
ftr-332	1905	22	taxation	taxation	NOUN
ftr-332	1905	23	269	269	NUM
ftr-332	1905	24	transferor	transferor	NOUN
ftr-332	1905	25	corporations	corporation	NOUN
ftr-332	1905	26	was	be	AUX
ftr-332	1905	27	stock	stock	NOUN
ftr-332	1905	28	of	of	ADP
ftr-332	1905	29	the	the	DET
ftr-332	1905	30	transferee	transferee	PROPN
ftr-332	1905	31	corporation	corporation	NOUN
ftr-332	1905	32	,	,	PUNCT
ftr-332	1905	33	and	and	CCONJ
ftr-332	1905	34	that	that	SCONJ
ftr-332	1905	35	although	although	SCONJ
ftr-332	1905	36	the	the	DET
ftr-332	1905	37	stock	stock	NOUN
ftr-332	1905	38	received	receive	VERB
ftr-332	1905	39	was	be	AUX
ftr-332	1905	40	transferred	transfer	VERB
ftr-332	1905	41	to	to	ADP
ftr-332	1905	42	creditors	creditor	NOUN
ftr-332	1905	43	,	,	PUNCT
ftr-332	1905	44	under	under	ADP
ftr-332	1905	45	helvering	helvere	VERB
ftr-332	1905	46	v.	v.	ADP
ftr-332	1905	47	alabama	alabama	PROPN
ftr-332	1905	48	asphaltic	asphaltic	PROPN
ftr-332	1905	49	limestone	limestone	PROPN
ftr-332	1905	50	co.	co.	PROPN
ftr-332	1905	51	,	,	PUNCT
ftr-332	1905	52	315	315	NUM
ftr-332	1905	53	u.s	u.s	PROPN
ftr-332	1905	54	.	.	PROPN
ftr-332	1905	55	179	179	NUM
ftr-332	1905	56	(	(	PUNCT
ftr-332	1905	57	1942	1942	NUM
ftr-332	1905	58	)	)	PUNCT
ftr-332	1905	59	,	,	PUNCT
ftr-332	1905	60	the	the	DET
ftr-332	1905	61	creditors	creditor	NOUN
ftr-332	1905	62	were	be	AUX
ftr-332	1905	63	equity	equity	NOUN
ftr-332	1905	64	holders	holder	NOUN
ftr-332	1905	65	of	of	ADP
ftr-332	1905	66	the	the	DET
ftr-332	1905	67	parent	parent	NOUN
ftr-332	1905	68	corporations	corporation	NOUN
ftr-332	1905	69	for	for	ADP
ftr-332	1905	70	continuity	continuity	NOUN
ftr-332	1905	71	-	-	PUNCT
ftr-332	1905	72	of	of	ADP
ftr-332	1905	73	-	-	PUNCT
ftr-332	1905	74	interest	interest	NOUN
ftr-332	1905	75	purposes	purpose	NOUN
ftr-332	1905	76	.	.	PUNCT
ftr-332	1906	1	judge	judge	PROPN
ftr-332	1906	2	chiechi	chiechi	PROPN
ftr-332	1906	3	found	find	VERB
ftr-332	1906	4	the	the	DET
ftr-332	1906	5	continuity	continuity	NOUN
ftr-332	1906	6	of	of	ADP
ftr-332	1906	7	interest	interest	NOUN
ftr-332	1906	8	requirement	requirement	NOUN
ftr-332	1906	9	not	not	PART
ftr-332	1906	10	to	to	PART
ftr-332	1906	11	have	have	AUX
ftr-332	1906	12	been	be	AUX
ftr-332	1906	13	satisfied	satisfied	ADJ
ftr-332	1906	14	,	,	PUNCT
ftr-332	1906	15	distinguishing	distinguish	VERB
ftr-332	1906	16	alabama	alabama	PROPN
ftr-332	1906	17	asphaltic	asphaltic	NOUN
ftr-332	1906	18	.	.	PUNCT
ftr-332	1907	1	judge	judge	PROPN
ftr-332	1907	2	chiechi	chiechi	PROPN
ftr-332	1907	3	found	find	VERB
ftr-332	1907	4	that	that	SCONJ
ftr-332	1907	5	alabama	alabama	PROPN
ftr-332	1907	6	asphaltic	asphaltic	PROPN
ftr-332	1907	7	and	and	CCONJ
ftr-332	1907	8	its	its	PRON
ftr-332	1907	9	progeny	progeny	NOUN
ftr-332	1907	10	differed	differ	VERB
ftr-332	1907	11	from	from	ADP
ftr-332	1907	12	the	the	DET
ftr-332	1907	13	instant	instant	ADJ
ftr-332	1907	14	case	case	NOUN
ftr-332	1907	15	because	because	SCONJ
ftr-332	1907	16	in	in	ADP
ftr-332	1907	17	those	those	DET
ftr-332	1907	18	cases	case	NOUN
ftr-332	1907	19	the	the	DET
ftr-332	1907	20	creditors	creditor	NOUN
ftr-332	1907	21	had	have	AUX
ftr-332	1907	22	instituted	institute	VERB
ftr-332	1907	23	involuntary	involuntary	ADJ
ftr-332	1907	24	bankruptcy	bankruptcy	NOUN
ftr-332	1907	25	proceedings	proceeding	NOUN
ftr-332	1907	26	or	or	CCONJ
ftr-332	1907	27	took	take	VERB
ftr-332	1907	28	other	other	ADJ
ftr-332	1907	29	―proactive‖	―proactive‖	ADJ
ftr-332	1907	30	steps	step	NOUN
ftr-332	1907	31	to	to	PART
ftr-332	1907	32	―take	―take	VERB
ftr-332	1907	33	‗effective	‗effective	VERB
ftr-332	1907	34	command‘‖	command‘‖	VERB
ftr-332	1907	35	over	over	ADP
ftr-332	1907	36	the	the	DET
ftr-332	1907	37	corporation‘s	corporation‘s	PROPN
ftr-332	1907	38	assets	asset	NOUN
ftr-332	1907	39	.	.	PUNCT
ftr-332	1908	1	in	in	ADP
ftr-332	1908	2	this	this	DET
ftr-332	1908	3	case	case	NOUN
ftr-332	1908	4	,	,	PUNCT
ftr-332	1908	5	however	however	ADV
ftr-332	1908	6	,	,	PUNCT
ftr-332	1908	7	the	the	DET
ftr-332	1908	8	chapter	chapter	NOUN
ftr-332	1908	9	11	11	NUM
ftr-332	1908	10	proceeding	proceeding	NOUN
ftr-332	1908	11	was	be	AUX
ftr-332	1908	12	voluntary	voluntary	ADJ
ftr-332	1908	13	,	,	PUNCT
ftr-332	1908	14	and	and	CCONJ
ftr-332	1908	15	―none	―none	PROPN
ftr-332	1908	16	of	of	ADP
ftr-332	1908	17	the	the	DET
ftr-332	1908	18	...	...	PUNCT
ftr-332	1908	19	creditors	creditor	NOUN
ftr-332	1908	20	took	take	VERB
ftr-332	1908	21	any	any	DET
ftr-332	1908	22	proactive	proactive	ADJ
ftr-332	1908	23	steps	step	NOUN
ftr-332	1908	24	to	to	PART
ftr-332	1908	25	enforce	enforce	VERB
ftr-332	1908	26	or	or	CCONJ
ftr-332	1908	27	protect	protect	VERB
ftr-332	1908	28	their	their	PRON
ftr-332	1908	29	respective	respective	ADJ
ftr-332	1908	30	rights	right	NOUN
ftr-332	1908	31	to	to	ADP
ftr-332	1908	32	payment	payment	NOUN
ftr-332	1908	33	...	...	PUNCT
ftr-332	1908	34	of	of	ADP
ftr-332	1908	35	their	their	PRON
ftr-332	1908	36	respective	respective	ADJ
ftr-332	1908	37	debts.‖	debts.‖	NOUN
ftr-332	1908	38	thus	thus	ADV
ftr-332	1908	39	,	,	PUNCT
ftr-332	1908	40	the	the	DET
ftr-332	1908	41	acquisition	acquisition	NOUN
ftr-332	1908	42	of	of	ADP
ftr-332	1908	43	ralphs	ralphs	PROPN
ftr-332	1908	44	‘	'	PUNCT
ftr-332	1908	45	stock	stock	NOUN
ftr-332	1908	46	was	be	AUX
ftr-332	1908	47	a	a	DET
ftr-332	1908	48	purchase	purchase	NOUN
ftr-332	1908	49	as	as	SCONJ
ftr-332	1908	50	defined	define	VERB
ftr-332	1908	51	in	in	ADP
ftr-332	1908	52	§	§	PROPN
ftr-332	1908	53	338(h)(3	338(h)(3	NUM
ftr-332	1908	54	)	)	PUNCT
ftr-332	1908	55	and	and	CCONJ
ftr-332	1908	56	a	a	DET
ftr-332	1908	57	qualified	qualified	ADJ
ftr-332	1908	58	stock	stock	NOUN
ftr-332	1908	59	purchase	purchase	NOUN
ftr-332	1908	60	under	under	ADP
ftr-332	1908	61	§	§	PROPN
ftr-332	1908	62	338(d)(3	338(d)(3	NUM
ftr-332	1908	63	)	)	PUNCT
ftr-332	1908	64	,	,	PUNCT
ftr-332	1908	65	and	and	CCONJ
ftr-332	1908	66	consequently	consequently	ADV
ftr-332	1908	67	the	the	DET
ftr-332	1908	68	§	§	PROPN
ftr-332	1908	69	338(h)(10	338(h)(10	NUM
ftr-332	1908	70	)	)	PUNCT
ftr-332	1908	71	election	election	NOUN
ftr-332	1908	72	was	be	AUX
ftr-332	1908	73	valid	valid	ADJ
ftr-332	1908	74	.	.	PUNCT
ftr-332	1909	1			PRON
ftr-332	1909	2	note	note	VERB
ftr-332	1909	3	that	that	SCONJ
ftr-332	1909	4	if	if	SCONJ
ftr-332	1909	5	this	this	DET
ftr-332	1909	6	transaction	transaction	NOUN
ftr-332	1909	7	had	have	AUX
ftr-332	1909	8	occurred	occur	VERB
ftr-332	1909	9	in	in	ADP
ftr-332	1909	10	a	a	DET
ftr-332	1909	11	later	later	ADJ
ftr-332	1909	12	year	year	NOUN
ftr-332	1909	13	in	in	ADP
ftr-332	1909	14	which	which	PRON
ftr-332	1909	15	reg	reg	NOUN
ftr-332	1909	16	.	.	PUNCT
ftr-332	1910	1	§	§	PROPN
ftr-332	1910	2	1.368	1.368	NUM
ftr-332	1910	3	-	-	SYM
ftr-332	1910	4	1(e)(6	1(e)(6	NUM
ftr-332	1910	5	)	)	PUNCT
ftr-332	1910	6	would	would	AUX
ftr-332	1910	7	have	have	AUX
ftr-332	1910	8	controlled	control	VERB
ftr-332	1910	9	(	(	PUNCT
ftr-332	1910	10	on	on	ADP
ftr-332	1910	11	and	and	CCONJ
ftr-332	1910	12	after	after	ADP
ftr-332	1910	13	12/12/08	12/12/08	PROPN
ftr-332	1910	14	)	)	PUNCT
ftr-332	1910	15	,	,	PUNCT
ftr-332	1910	16	the	the	DET
ftr-332	1910	17	determination	determination	NOUN
ftr-332	1910	18	of	of	ADP
ftr-332	1910	19	whether	whether	SCONJ
ftr-332	1910	20	the	the	DET
ftr-332	1910	21	continuity	continuity	NOUN
ftr-332	1910	22	of	of	ADP
ftr-332	1910	23	interest	interest	NOUN
ftr-332	1910	24	requirement	requirement	NOUN
ftr-332	1910	25	for	for	ADP
ftr-332	1910	26	a	a	DET
ftr-332	1910	27	reorganization	reorganization	NOUN
ftr-332	1910	28	was	be	AUX
ftr-332	1910	29	satisfied	satisfied	ADJ
ftr-332	1910	30	,	,	PUNCT
ftr-332	1910	31	and	and	CCONJ
ftr-332	1910	32	the	the	DET
ftr-332	1910	33	result	result	NOUN
ftr-332	1910	34	might	might	AUX
ftr-332	1910	35	have	have	AUX
ftr-332	1910	36	differed	differ	VERB
ftr-332	1910	37	.	.	PUNCT
ftr-332	1911	1	to	to	PART
ftr-332	1911	2	treat	treat	VERB
ftr-332	1911	3	the	the	DET
ftr-332	1911	4	creditors	creditor	NOUN
ftr-332	1911	5	as	as	ADP
ftr-332	1911	6	holders	holder	NOUN
ftr-332	1911	7	of	of	ADP
ftr-332	1911	8	a	a	DET
ftr-332	1911	9	proprietary	proprietary	ADJ
ftr-332	1911	10	interest	interest	NOUN
ftr-332	1911	11	for	for	ADP
ftr-332	1911	12	continuity	continuity	NOUN
ftr-332	1911	13	of	of	ADP
ftr-332	1911	14	interest	interest	NOUN
ftr-332	1911	15	purposes	purpose	NOUN
ftr-332	1911	16	,	,	PUNCT
ftr-332	1911	17	reg	reg	NOUN
ftr-332	1911	18	.	.	PUNCT
ftr-332	1912	1	§	§	PROPN
ftr-332	1912	2	1.368	1.368	NUM
ftr-332	1912	3	-	-	SYM
ftr-332	1912	4	1(e)(6	1(e)(6	NUM
ftr-332	1912	5	)	)	PUNCT
ftr-332	1912	6	does	do	AUX
ftr-332	1912	7	not	not	PART
ftr-332	1912	8	require	require	VERB
ftr-332	1912	9	that	that	SCONJ
ftr-332	1912	10	the	the	DET
ftr-332	1912	11	creditors	creditor	NOUN
ftr-332	1912	12	have	have	AUX
ftr-332	1912	13	instituted	institute	VERB
ftr-332	1912	14	involuntary	involuntary	ADJ
ftr-332	1912	15	bankruptcy	bankruptcy	NOUN
ftr-332	1912	16	proceedings	proceeding	NOUN
ftr-332	1912	17	or	or	CCONJ
ftr-332	1912	18	have	have	AUX
ftr-332	1912	19	taken	take	VERB
ftr-332	1912	20	other	other	ADJ
ftr-332	1912	21	―proactive‖	―proactive‖	ADJ
ftr-332	1912	22	steps	step	NOUN
ftr-332	1912	23	to	to	PART
ftr-332	1912	24	―take	―take	VERB
ftr-332	1912	25	‗effective	‗effective	VERB
ftr-332	1912	26	command‘‖	command‘‖	VERB
ftr-332	1912	27	over	over	ADP
ftr-332	1912	28	the	the	DET
ftr-332	1912	29	corporation‘s	corporation‘s	PROPN
ftr-332	1912	30	assets	asset	NOUN
ftr-332	1912	31	.	.	PUNCT
ftr-332	1913	1	reg	reg	NOUN
ftr-332	1913	2	.	.	PUNCT
ftr-332	1914	1	§	§	PROPN
ftr-332	1914	2	1.368	1.368	NUM
ftr-332	1914	3	-	-	SYM
ftr-332	1914	4	1(e)(6	1(e)(6	NUM
ftr-332	1914	5	)	)	PUNCT
ftr-332	1914	6	simply	simply	ADV
ftr-332	1914	7	provides	provide	VERB
ftr-332	1914	8	that	that	DET
ftr-332	1914	9	―[a	―[a	NOUN
ftr-332	1914	10	]	]	PUNCT
ftr-332	1914	11	claim	claim	NOUN
ftr-332	1914	12	of	of	ADP
ftr-332	1914	13	the	the	DET
ftr-332	1914	14	most	most	ADV
ftr-332	1914	15	senior	senior	ADJ
ftr-332	1914	16	class	class	NOUN
ftr-332	1914	17	of	of	ADP
ftr-332	1914	18	creditors	creditor	NOUN
ftr-332	1914	19	receiving	receive	VERB
ftr-332	1914	20	a	a	DET
ftr-332	1914	21	proprietary	proprietary	ADJ
ftr-332	1914	22	interest	interest	NOUN
ftr-332	1914	23	in	in	ADP
ftr-332	1914	24	the	the	DET
ftr-332	1914	25	issuing	issue	VERB
ftr-332	1914	26	corporation	corporation	NOUN
ftr-332	1914	27	and	and	CCONJ
ftr-332	1914	28	a	a	DET
ftr-332	1914	29	claim	claim	NOUN
ftr-332	1914	30	of	of	ADP
ftr-332	1914	31	any	any	DET
ftr-332	1914	32	equal	equal	ADJ
ftr-332	1914	33	class	class	NOUN
ftr-332	1914	34	of	of	ADP
ftr-332	1914	35	creditors	creditor	NOUN
ftr-332	1914	36	will	will	AUX
ftr-332	1914	37	be	be	AUX
ftr-332	1914	38	treated	treat	VERB
ftr-332	1914	39	as	as	ADP
ftr-332	1914	40	a	a	DET
ftr-332	1914	41	proprietary	proprietary	ADJ
ftr-332	1914	42	interest	interest	NOUN
ftr-332	1914	43	...	...	PUNCT
ftr-332	1915	1	.‖	.‖	ADP
ftr-332	1915	2	none	none	NOUN
ftr-332	1915	3	of	of	ADP
ftr-332	1915	4	us	we	PRON
ftr-332	1915	5	has	have	AUX
ftr-332	1915	6	had	have	VERB
ftr-332	1915	7	the	the	DET
ftr-332	1915	8	patience	patience	NOUN
ftr-332	1915	9	to	to	PART
ftr-332	1915	10	wade	wade	VERB
ftr-332	1915	11	through	through	ADP
ftr-332	1915	12	the	the	DET
ftr-332	1915	13	pages	page	NOUN
ftr-332	1915	14	and	and	CCONJ
ftr-332	1915	15	pages	page	NOUN
ftr-332	1915	16	of	of	ADP
ftr-332	1915	17	fact	fact	NOUN
ftr-332	1915	18	findings	finding	VERB
ftr-332	1915	19	in	in	ADP
ftr-332	1915	20	the	the	DET
ftr-332	1915	21	case	case	NOUN
ftr-332	1915	22	to	to	PART
ftr-332	1915	23	try	try	VERB
ftr-332	1915	24	to	to	PART
ftr-332	1915	25	figure	figure	VERB
ftr-332	1915	26	out	out	ADP
ftr-332	1915	27	what	what	PRON
ftr-332	1915	28	the	the	DET
ftr-332	1915	29	result	result	NOUN
ftr-332	1915	30	actually	actually	ADV
ftr-332	1915	31	might	might	AUX
ftr-332	1915	32	have	have	AUX
ftr-332	1915	33	been	be	AUX
ftr-332	1915	34	had	have	VERB
ftr-332	1915	35	the	the	DET
ftr-332	1915	36	current	current	ADJ
ftr-332	1915	37	regulations	regulation	NOUN
ftr-332	1915	38	applied	apply	VERB
ftr-332	1915	39	.	.	PUNCT
ftr-332	1916	1	2	2	X
ftr-332	1916	2	.	.	X
ftr-332	1916	3	the	the	DET
ftr-332	1916	4	ninth	ninth	ADJ
ftr-332	1916	5	circuit	circuit	NOUN
ftr-332	1916	6	finds	find	VERB
ftr-332	1916	7	basis	basis	NOUN
ftr-332	1916	8	in	in	ADP
ftr-332	1916	9	rights	right	NOUN
ftr-332	1916	10	created	create	VERB
ftr-332	1916	11	from	from	ADP
ftr-332	1916	12	the	the	DET
ftr-332	1916	13	collapse	collapse	NOUN
ftr-332	1916	14	of	of	ADP
ftr-332	1916	15	the	the	DET
ftr-332	1916	16	savings	saving	NOUN
ftr-332	1916	17	and	and	CCONJ
ftr-332	1916	18	loan	loan	NOUN
ftr-332	1916	19	industry	industry	NOUN
ftr-332	1916	20	in	in	ADP
ftr-332	1916	21	the	the	DET
ftr-332	1916	22	1970s	1970	NOUN
ftr-332	1916	23	:	:	PUNCT
ftr-332	1916	24	the	the	DET
ftr-332	1916	25	hell	hell	NOUN
ftr-332	1916	26	with	with	ADP
ftr-332	1916	27	§	§	PROPN
ftr-332	1916	28	362(b	362(b	PROPN
ftr-332	1916	29	)	)	PUNCT
ftr-332	1916	30	.	.	PUNCT
ftr-332	1917	1	washington	washington	PROPN
ftr-332	1917	2	mutual	mutual	PROPN
ftr-332	1917	3	inc	inc	PROPN
ftr-332	1917	4	.	.	PROPN
ftr-332	1918	1	v.	v.	PROPN
ftr-332	1918	2	united	united	PROPN
ftr-332	1918	3	states	states	PROPN
ftr-332	1918	4	,	,	PUNCT
ftr-332	1918	5	636	636	NUM
ftr-332	1918	6	f.3d	f.3d	NUM
ftr-332	1918	7	1207	1207	NUM
ftr-332	1918	8	(	(	PUNCT
ftr-332	1918	9	9th	9th	ADJ
ftr-332	1918	10	cir	cir	NOUN
ftr-332	1918	11	.	.	PUNCT
ftr-332	1919	1	3/3/11	3/3/11	NUM
ftr-332	1919	2	)	)	PUNCT
ftr-332	1919	3	.	.	PUNCT
ftr-332	1920	1	the	the	DET
ftr-332	1920	2	taxpayer	taxpayer	NOUN
ftr-332	1920	3	,	,	PUNCT
ftr-332	1920	4	as	as	ADP
ftr-332	1920	5	the	the	DET
ftr-332	1920	6	successor	successor	NOUN
ftr-332	1920	7	corporation	corporation	NOUN
ftr-332	1920	8	to	to	ADP
ftr-332	1920	9	home	home	NOUN
ftr-332	1920	10	savings	saving	NOUN
ftr-332	1920	11	of	of	ADP
ftr-332	1920	12	america	america	PROPN
ftr-332	1920	13	,	,	PUNCT
ftr-332	1920	14	filed	file	VERB
ftr-332	1920	15	a	a	DET
ftr-332	1920	16	refund	refund	NOUN
ftr-332	1920	17	action	action	NOUN
ftr-332	1920	18	claiming	claim	VERB
ftr-332	1920	19	amortization	amortization	NOUN
ftr-332	1920	20	deductions	deduction	NOUN
ftr-332	1920	21	for	for	ADP
ftr-332	1920	22	certain	certain	ADJ
ftr-332	1920	23	rights	right	NOUN
ftr-332	1920	24	,	,	PUNCT
ftr-332	1920	25	and	and	CCONJ
ftr-332	1920	26	loss	loss	NOUN
ftr-332	1920	27	deductions	deduction	NOUN
ftr-332	1920	28	for	for	ADP
ftr-332	1920	29	abandonment	abandonment	NOUN
ftr-332	1920	30	of	of	ADP
ftr-332	1920	31	branching	branch	VERB
ftr-332	1920	32	rights	right	NOUN
ftr-332	1920	33	,	,	PUNCT
ftr-332	1920	34	created	create	VERB
ftr-332	1920	35	in	in	ADP
ftr-332	1920	36	a	a	DET
ftr-332	1920	37	§	§	PROPN
ftr-332	1920	38	368(a)(1)(g	368(a)(1)(g	PROPN
ftr-332	1920	39	)	)	PUNCT
ftr-332	1920	40	reorganization	reorganization	NOUN
ftr-332	1920	41	by	by	ADP
ftr-332	1920	42	the	the	DET
ftr-332	1920	43	federal	federal	ADJ
ftr-332	1920	44	savings	saving	NOUN
ftr-332	1920	45	and	and	CCONJ
ftr-332	1920	46	loan	loan	NOUN
ftr-332	1920	47	insurance	insurance	NOUN
ftr-332	1920	48	corporation	corporation	NOUN
ftr-332	1920	49	(	(	PUNCT
ftr-332	1920	50	fslic	fslic	NOUN
ftr-332	1920	51	)	)	PUNCT
ftr-332	1920	52	in	in	ADP
ftr-332	1920	53	which	which	PRON
ftr-332	1920	54	home	home	NOUN
ftr-332	1920	55	savings	saving	NOUN
ftr-332	1920	56	acquired	acquire	VERB
ftr-332	1920	57	three	three	NUM
ftr-332	1920	58	failed	failed	ADJ
ftr-332	1920	59	savings	saving	NOUN
ftr-332	1920	60	and	and	CCONJ
ftr-332	1920	61	loan	loan	NOUN
ftr-332	1920	62	associations	association	NOUN
ftr-332	1920	63	in	in	ADP
ftr-332	1920	64	a	a	DET
ftr-332	1920	65	transaction	transaction	NOUN
ftr-332	1920	66	structured	structure	VERB
ftr-332	1920	67	.	.	PUNCT
ftr-332	1921	1	the	the	DET
ftr-332	1921	2	district	district	NOUN
ftr-332	1921	3	court	court	NOUN
ftr-332	1921	4	granted	grant	VERB
ftr-332	1921	5	summary	summary	NOUN
ftr-332	1921	6	judgment	judgment	NOUN
ftr-332	1921	7	to	to	ADP
ftr-332	1921	8	the	the	DET
ftr-332	1921	9	irs	irs	PROPN
ftr-332	1921	10	,	,	PUNCT
ftr-332	1921	11	concluding	conclude	VERB
ftr-332	1921	12	that	that	SCONJ
ftr-332	1921	13	home	home	NOUN
ftr-332	1921	14	savings	saving	NOUN
ftr-332	1921	15	had	have	VERB
ftr-332	1921	16	no	no	DET
ftr-332	1921	17	basis	basis	NOUN
ftr-332	1921	18	in	in	ADP
ftr-332	1921	19	the	the	DET
ftr-332	1921	20	rights	right	NOUN
ftr-332	1921	21	.	.	PUNCT
ftr-332	1922	1	the	the	DET
ftr-332	1922	2	ninth	ninth	ADJ
ftr-332	1922	3	circuit	circuit	NOUN
ftr-332	1922	4	reversed	reverse	VERB
ftr-332	1922	5	and	and	CCONJ
ftr-332	1922	6	remanded	remand	VERB
ftr-332	1922	7	,	,	PUNCT
ftr-332	1922	8	disagreeing	disagree	VERB
ftr-332	1922	9	with	with	ADP
ftr-332	1922	10	the	the	DET
ftr-332	1922	11	district	district	NOUN
ftr-332	1922	12	court‘s	court‘s	PROPN
ftr-332	1922	13	conclusion	conclusion	NOUN
ftr-332	1922	14	regarding	regard	VERB
ftr-332	1922	15	basis	basis	NOUN
ftr-332	1922	16	.	.	PUNCT
ftr-332	1923	1	as	as	ADP
ftr-332	1923	2	part	part	NOUN
ftr-332	1923	3	of	of	ADP
ftr-332	1923	4	the	the	DET
ftr-332	1923	5	acquisition	acquisition	NOUN
ftr-332	1923	6	of	of	ADP
ftr-332	1923	7	the	the	DET
ftr-332	1923	8	three	three	NUM
ftr-332	1923	9	failed	fail	VERB
ftr-332	1923	10	thrifts	thrift	NOUN
ftr-332	1923	11	in	in	ADP
ftr-332	1923	12	a	a	DET
ftr-332	1923	13	supervisory	supervisory	ADJ
ftr-332	1923	14	merger	merger	NOUN
ftr-332	1923	15	transaction	transaction	NOUN
ftr-332	1923	16	structured	structure	VERB
ftr-332	1923	17	as	as	ADP
ftr-332	1923	18	a	a	DET
ftr-332	1923	19	type	type	NOUN
ftr-332	1923	20	g	g	NOUN
ftr-332	1923	21	reorganization	reorganization	NOUN
ftr-332	1923	22	,	,	PUNCT
ftr-332	1923	23	fslic	fslic	PROPN
ftr-332	1923	24	entered	enter	VERB
ftr-332	1923	25	into	into	ADP
ftr-332	1923	26	an	an	DET
ftr-332	1923	27	―assistance	―assistance	NOUN
ftr-332	1923	28	agreement‖	agreement‖	NOUN
ftr-332	1923	29	with	with	ADP
ftr-332	1923	30	home	home	NOUN
ftr-332	1923	31	270	270	NUM
ftr-332	1924	1	florida	florida	PROPN
ftr-332	1924	2	tax	tax	NOUN
ftr-332	1924	3	review	review	NOUN
ftr-332	1925	1	[	[	X
ftr-332	1925	2	vol	vol	NOUN
ftr-332	1925	3	.	.	PUNCT
ftr-332	1926	1	12:5	12:5	NUM
ftr-332	1926	2	savings	saving	NOUN
ftr-332	1926	3	that	that	PRON
ftr-332	1926	4	included	include	VERB
ftr-332	1926	5	,	,	PUNCT
ftr-332	1926	6	among	among	ADP
ftr-332	1926	7	other	other	ADJ
ftr-332	1926	8	things	thing	NOUN
ftr-332	1926	9	,	,	PUNCT
ftr-332	1926	10	approval	approval	NOUN
ftr-332	1926	11	for	for	ADP
ftr-332	1926	12	home	home	NOUN
ftr-332	1926	13	savings	saving	NOUN
ftr-332	1926	14	to	to	PART
ftr-332	1926	15	establish	establish	VERB
ftr-332	1926	16	branches	branch	NOUN
ftr-332	1926	17	in	in	ADP
ftr-332	1926	18	florida	florida	PROPN
ftr-332	1926	19	and	and	CCONJ
ftr-332	1926	20	missouri	missouri	PROPN
ftr-332	1926	21	as	as	SCONJ
ftr-332	1926	22	if	if	SCONJ
ftr-332	1926	23	home	home	NOUN
ftr-332	1926	24	savings	saving	NOUN
ftr-332	1926	25	maintained	maintain	VERB
ftr-332	1926	26	its	its	PRON
ftr-332	1926	27	home	home	NOUN
ftr-332	1926	28	office	office	NOUN
ftr-332	1926	29	in	in	ADP
ftr-332	1926	30	those	those	DET
ftr-332	1926	31	states	state	NOUN
ftr-332	1926	32	,	,	PUNCT
ftr-332	1926	33	and	and	CCONJ
ftr-332	1926	34	approval	approval	NOUN
ftr-332	1926	35	of	of	ADP
ftr-332	1926	36	the	the	DET
ftr-332	1926	37	purchase	purchase	NOUN
ftr-332	1926	38	method	method	NOUN
ftr-332	1926	39	of	of	ADP
ftr-332	1926	40	accounting	account	VERB
ftr-332	1926	41	under	under	ADP
ftr-332	1926	42	which	which	PRON
ftr-332	1926	43	home	home	NOUN
ftr-332	1926	44	savings	saving	NOUN
ftr-332	1926	45	was	be	AUX
ftr-332	1926	46	permitted	permit	VERB
ftr-332	1926	47	to	to	PART
ftr-332	1926	48	apply	apply	VERB
ftr-332	1926	49	a	a	DET
ftr-332	1926	50	percentage	percentage	NOUN
ftr-332	1926	51	of	of	ADP
ftr-332	1926	52	acquired	acquire	VERB
ftr-332	1926	53	intangible	intangible	ADJ
ftr-332	1926	54	assets	asset	NOUN
ftr-332	1926	55	in	in	ADP
ftr-332	1926	56	its	its	PRON
ftr-332	1926	57	deposit	deposit	NOUN
ftr-332	1926	58	base	base	NOUN
ftr-332	1926	59	and	and	CCONJ
ftr-332	1926	60	for	for	ADP
ftr-332	1926	61	amortization	amortization	NOUN
ftr-332	1926	62	of	of	ADP
ftr-332	1926	63	the	the	DET
ftr-332	1926	64	remainder	remainder	NOUN
ftr-332	1926	65	over	over	ADP
ftr-332	1926	66	forty	forty	NUM
ftr-332	1926	67	years	year	NOUN
ftr-332	1926	68	.	.	PUNCT
ftr-332	1927	1	the	the	DET
ftr-332	1927	2	ninth	ninth	ADJ
ftr-332	1927	3	circuit	circuit	NOUN
ftr-332	1927	4	accepted	accept	VERB
ftr-332	1927	5	the	the	DET
ftr-332	1927	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1927	7	argument	argument	NOUN
ftr-332	1927	8	and	and	CCONJ
ftr-332	1927	9	concluded	conclude	VERB
ftr-332	1927	10	that	that	SCONJ
ftr-332	1927	11	the	the	DET
ftr-332	1927	12	excess	excess	NOUN
ftr-332	1927	13	of	of	ADP
ftr-332	1927	14	liabilities	liability	NOUN
ftr-332	1927	15	of	of	ADP
ftr-332	1927	16	the	the	DET
ftr-332	1927	17	acquired	acquire	VERB
ftr-332	1927	18	thrifts	thrift	NOUN
ftr-332	1927	19	over	over	ADP
ftr-332	1927	20	the	the	DET
ftr-332	1927	21	value	value	NOUN
ftr-332	1927	22	of	of	ADP
ftr-332	1927	23	assets	asset	NOUN
ftr-332	1927	24	represented	represent	VERB
ftr-332	1927	25	a	a	DET
ftr-332	1927	26	cost	cost	NOUN
ftr-332	1927	27	that	that	PRON
ftr-332	1927	28	was	be	AUX
ftr-332	1927	29	consideration	consideration	NOUN
ftr-332	1927	30	for	for	ADP
ftr-332	1927	31	the	the	DET
ftr-332	1927	32	rights	right	NOUN
ftr-332	1927	33	represented	represent	VERB
ftr-332	1927	34	in	in	ADP
ftr-332	1927	35	the	the	DET
ftr-332	1927	36	assistance	assistance	NOUN
ftr-332	1927	37	agreement	agreement	NOUN
ftr-332	1927	38	in	in	ADP
ftr-332	1927	39	the	the	DET
ftr-332	1927	40	integrated	integrate	VERB
ftr-332	1927	41	transaction	transaction	NOUN
ftr-332	1927	42	,	,	PUNCT
ftr-332	1927	43	and	and	CCONJ
ftr-332	1927	44	concluded	conclude	VERB
ftr-332	1927	45	that	that	SCONJ
ftr-332	1927	46	allowing	allow	VERB
ftr-332	1927	47	the	the	DET
ftr-332	1927	48	taxpayer	taxpayer	NOUN
ftr-332	1927	49	a	a	DET
ftr-332	1927	50	cost	cost	NOUN
ftr-332	1927	51	basis	basis	NOUN
ftr-332	1927	52	was	be	AUX
ftr-332	1927	53	not	not	PART
ftr-332	1927	54	inconsistent	inconsistent	ADJ
ftr-332	1927	55	with	with	ADP
ftr-332	1927	56	characterizing	characterize	VERB
ftr-332	1927	57	the	the	DET
ftr-332	1927	58	transaction	transaction	NOUN
ftr-332	1927	59	as	as	ADP
ftr-332	1927	60	a	a	DET
ftr-332	1927	61	§	§	PROPN
ftr-332	1927	62	368(a)(1)(g	368(a)(1)(g	PROPN
ftr-332	1927	63	)	)	PUNCT
ftr-332	1927	64	reorganization	reorganization	NOUN
ftr-332	1927	65	,	,	PUNCT
ftr-332	1927	66	notwithstanding	notwithstanding	ADP
ftr-332	1927	67	the	the	DET
ftr-332	1927	68	transferred	transfer	VERB
ftr-332	1927	69	basis	basis	NOUN
ftr-332	1927	70	rule	rule	NOUN
ftr-332	1927	71	of	of	ADP
ftr-332	1927	72	§	§	PROPN
ftr-332	1927	73	362(b	362(b	PROPN
ftr-332	1927	74	)	)	PUNCT
ftr-332	1927	75	.	.	PUNCT
ftr-332	1928	1	the	the	DET
ftr-332	1928	2	court	court	NOUN
ftr-332	1928	3	rejected	reject	VERB
ftr-332	1928	4	the	the	DET
ftr-332	1928	5	irs‘s	irs‘s	NOUN
ftr-332	1928	6	assertion	assertion	NOUN
ftr-332	1928	7	that	that	SCONJ
ftr-332	1928	8	―recognizing	―recognize	VERB
ftr-332	1928	9	home	home	NOUN
ftr-332	1928	10	savings	saving	NOUN
ftr-332	1928	11	a	a	DET
ftr-332	1928	12	cost	cost	NOUN
ftr-332	1928	13	basis	basis	NOUN
ftr-332	1928	14	in	in	ADP
ftr-332	1928	15	the	the	DET
ftr-332	1928	16	rights	right	NOUN
ftr-332	1928	17	based	base	VERB
ftr-332	1928	18	on	on	ADP
ftr-332	1928	19	the	the	DET
ftr-332	1928	20	assumption	assumption	NOUN
ftr-332	1928	21	of	of	ADP
ftr-332	1928	22	fslic‘s	fslic‘s	PROPN
ftr-332	1928	23	liabilities	liability	NOUN
ftr-332	1928	24	requires	require	VERB
ftr-332	1928	25	characterizing	characterize	VERB
ftr-332	1928	26	some	some	PRON
ftr-332	1928	27	of	of	ADP
ftr-332	1928	28	the	the	DET
ftr-332	1928	29	acquired	acquire	VERB
ftr-332	1928	30	thrifts	thrift	NOUN
ftr-332	1928	31	‘	'	PUNCT
ftr-332	1928	32	liabilities	liability	NOUN
ftr-332	1928	33	as	as	ADP
ftr-332	1928	34	fslic‘s	fslic‘s	NUM
ftr-332	1928	35	liabilities	liability	NOUN
ftr-332	1928	36	,	,	PUNCT
ftr-332	1928	37	because	because	SCONJ
ftr-332	1928	38	home	home	NOUN
ftr-332	1928	39	savings	saving	NOUN
ftr-332	1928	40	did	do	AUX
ftr-332	1928	41	not	not	PART
ftr-332	1928	42	pay	pay	VERB
ftr-332	1928	43	fslic	fslic	NOUN
ftr-332	1928	44	or	or	CCONJ
ftr-332	1928	45	the	the	DET
ftr-332	1928	46	bank	bank	NOUN
ftr-332	1928	47	board	board	NOUN
ftr-332	1928	48	separate	separate	ADJ
ftr-332	1928	49	consideration	consideration	NOUN
ftr-332	1928	50	for	for	ADP
ftr-332	1928	51	the	the	DET
ftr-332	1928	52	rights.‖	rights.‖	NOUN
ftr-332	1928	53	the	the	DET
ftr-332	1928	54	district	district	NOUN
ftr-332	1928	55	court	court	NOUN
ftr-332	1928	56	concurred	concur	VERB
ftr-332	1928	57	with	with	ADP
ftr-332	1928	58	the	the	DET
ftr-332	1928	59	irs	irs	PROPN
ftr-332	1928	60	position	position	NOUN
ftr-332	1928	61	holding	hold	VERB
ftr-332	1928	62	that	that	SCONJ
ftr-332	1928	63	the	the	DET
ftr-332	1928	64	excess	excess	ADJ
ftr-332	1928	65	liabilities	liability	NOUN
ftr-332	1928	66	of	of	ADP
ftr-332	1928	67	the	the	DET
ftr-332	1928	68	acquired	acquire	VERB
ftr-332	1928	69	thrifts	thrift	NOUN
ftr-332	1928	70	were	be	AUX
ftr-332	1928	71	the	the	DET
ftr-332	1928	72	same	same	ADJ
ftr-332	1928	73	as	as	ADP
ftr-332	1928	74	fslic‘s	fslic‘s	NUM
ftr-332	1928	75	insurance	insurance	NOUN
ftr-332	1928	76	liabilities	liability	NOUN
ftr-332	1928	77	which	which	PRON
ftr-332	1928	78	remained	remain	VERB
ftr-332	1928	79	liabilities	liability	NOUN
ftr-332	1928	80	of	of	ADP
ftr-332	1928	81	fslic	fslic	NOUN
ftr-332	1928	82	.	.	PUNCT
ftr-332	1929	1	the	the	DET
ftr-332	1929	2	ninth	ninth	ADJ
ftr-332	1929	3	circuit	circuit	NOUN
ftr-332	1929	4	reasoned	reason	VERB
ftr-332	1929	5	that	that	SCONJ
ftr-332	1929	6	home	home	NOUN
ftr-332	1929	7	savings	saving	NOUN
ftr-332	1929	8	received	receive	VERB
ftr-332	1929	9	a	a	DET
ftr-332	1929	10	generous	generous	ADJ
ftr-332	1929	11	incentive	incentive	NOUN
ftr-332	1929	12	package	package	NOUN
ftr-332	1929	13	,	,	PUNCT
ftr-332	1929	14	the	the	DET
ftr-332	1929	15	cost	cost	NOUN
ftr-332	1929	16	of	of	ADP
ftr-332	1929	17	which	which	PRON
ftr-332	1929	18	was	be	AUX
ftr-332	1929	19	the	the	DET
ftr-332	1929	20	excess	excess	NOUN
ftr-332	1929	21	of	of	ADP
ftr-332	1929	22	the	the	DET
ftr-332	1929	23	failing	fail	VERB
ftr-332	1929	24	thrifts	thrift	NOUN
ftr-332	1929	25	liabilities	liability	NOUN
ftr-332	1929	26	over	over	ADP
ftr-332	1929	27	the	the	DET
ftr-332	1929	28	value	value	NOUN
ftr-332	1929	29	of	of	ADP
ftr-332	1929	30	their	their	PRON
ftr-332	1929	31	assets	asset	NOUN
ftr-332	1929	32	.	.	PUNCT
ftr-332	1930	1	a	a	DET
ftr-332	1930	2	concurring	concur	VERB
ftr-332	1930	3	opinion	opinion	NOUN
ftr-332	1930	4	argued	argue	VERB
ftr-332	1930	5	that	that	SCONJ
ftr-332	1930	6	the	the	DET
ftr-332	1930	7	acquired	acquire	VERB
ftr-332	1930	8	rights	right	NOUN
ftr-332	1930	9	had	have	VERB
ftr-332	1930	10	a	a	DET
ftr-332	1930	11	fair	fair	ADJ
ftr-332	1930	12	market	market	NOUN
ftr-332	1930	13	value	value	NOUN
ftr-332	1930	14	basis	basis	NOUN
ftr-332	1930	15	as	as	SCONJ
ftr-332	1930	16	acquired	acquire	VERB
ftr-332	1930	17	directly	directly	ADV
ftr-332	1930	18	from	from	ADP
ftr-332	1930	19	fslic	fslic	NOUN
ftr-332	1930	20	in	in	ADP
ftr-332	1930	21	exchange	exchange	NOUN
ftr-332	1930	22	for	for	ADP
ftr-332	1930	23	taking	take	VERB
ftr-332	1930	24	over	over	ADP
ftr-332	1930	25	the	the	DET
ftr-332	1930	26	liabilities	liability	NOUN
ftr-332	1930	27	of	of	ADP
ftr-332	1930	28	the	the	DET
ftr-332	1930	29	failed	fail	VERB
ftr-332	1930	30	thrifts	thrift	NOUN
ftr-332	1930	31	.	.	PUNCT
ftr-332	1931	1	the	the	DET
ftr-332	1931	2	ninth	ninth	ADJ
ftr-332	1931	3	circuit	circuit	NOUN
ftr-332	1931	4	remanded	remand	VERB
ftr-332	1931	5	the	the	DET
ftr-332	1931	6	case	case	NOUN
ftr-332	1931	7	to	to	ADP
ftr-332	1931	8	the	the	DET
ftr-332	1931	9	district	district	NOUN
ftr-332	1931	10	court	court	NOUN
ftr-332	1931	11	to	to	PART
ftr-332	1931	12	determine	determine	VERB
ftr-332	1931	13	the	the	DET
ftr-332	1931	14	proper	proper	ADJ
ftr-332	1931	15	amortization	amortization	NOUN
ftr-332	1931	16	amounts	amount	NOUN
ftr-332	1931	17	for	for	ADP
ftr-332	1931	18	the	the	DET
ftr-332	1931	19	intangibles	intangible	NOUN
ftr-332	1931	20	and	and	CCONJ
ftr-332	1931	21	the	the	DET
ftr-332	1931	22	amount	amount	NOUN
ftr-332	1931	23	of	of	ADP
ftr-332	1931	24	abandonment	abandonment	NOUN
ftr-332	1931	25	loss	loss	NOUN
ftr-332	1931	26	for	for	ADP
ftr-332	1931	27	the	the	DET
ftr-332	1931	28	branch	branch	NOUN
ftr-332	1931	29	rights	right	NOUN
ftr-332	1931	30	.	.	PUNCT
ftr-332	1932	1	3	3	X
ftr-332	1932	2	.	.	X
ftr-332	1932	3	the	the	DET
ftr-332	1932	4	irs	irs	PROPN
ftr-332	1932	5	tells	tell	VERB
ftr-332	1932	6	corporations	corporation	NOUN
ftr-332	1932	7	how	how	SCONJ
ftr-332	1932	8	to	to	PART
ftr-332	1932	9	determine	determine	VERB
ftr-332	1932	10	transferred	transfer	VERB
ftr-332	1932	11	basis	basis	NOUN
ftr-332	1932	12	when	when	SCONJ
ftr-332	1932	13	they	they	PRON
ftr-332	1932	14	do	do	AUX
ftr-332	1932	15	n’t	not	PART
ftr-332	1932	16	know	know	VERB
ftr-332	1932	17	who	who	PRON
ftr-332	1932	18	the	the	DET
ftr-332	1932	19	transferors	transferor	NOUN
ftr-332	1932	20	were	be	AUX
ftr-332	1932	21	.	.	PUNCT
ftr-332	1933	1	rev	rev	PROPN
ftr-332	1933	2	.	.	PROPN
ftr-332	1933	3	proc	proc	PROPN
ftr-332	1933	4	.	.	PUNCT
ftr-332	1934	1	2011	2011	NUM
ftr-332	1934	2	-	-	SYM
ftr-332	1934	3	35	35	NUM
ftr-332	1934	4	,	,	PUNCT
ftr-332	1934	5	2011	2011	NUM
ftr-332	1934	6	-	-	SYM
ftr-332	1934	7	25	25	NUM
ftr-332	1934	8	i.r.b	i.r.b	NOUN
ftr-332	1934	9	.	.	PUNCT
ftr-332	1935	1	890	890	NUM
ftr-332	1935	2	(	(	PUNCT
ftr-332	1935	3	6/1/11	6/1/11	NUM
ftr-332	1935	4	)	)	PUNCT
ftr-332	1935	5	,	,	PUNCT
ftr-332	1935	6	amplified	amplify	VERB
ftr-332	1935	7	and	and	CCONJ
ftr-332	1935	8	modified	modify	VERB
ftr-332	1935	9	by	by	ADP
ftr-332	1935	10	rev	rev	PROPN
ftr-332	1935	11	.	.	PROPN
ftr-332	1935	12	proc	proc	PROPN
ftr-332	1935	13	.	.	PUNCT
ftr-332	1936	1	2011	2011	NUM
ftr-332	1936	2	-	-	SYM
ftr-332	1936	3	42	42	NUM
ftr-332	1936	4	,	,	PUNCT
ftr-332	1936	5	2011	2011	NUM
ftr-332	1936	6	-	-	SYM
ftr-332	1936	7	37	37	NUM
ftr-332	1936	8	i.r.b	i.r.b	NOUN
ftr-332	1936	9	.	.	PUNCT
ftr-332	1937	1	318	318	NUM
ftr-332	1937	2	(	(	PUNCT
ftr-332	1937	3	8/19/11	8/19/11	PROPN
ftr-332	1937	4	)	)	PUNCT
ftr-332	1937	5	.	.	PUNCT
ftr-332	1938	1	the	the	DET
ftr-332	1938	2	irs	irs	PROPN
ftr-332	1938	3	has	have	AUX
ftr-332	1938	4	published	publish	VERB
ftr-332	1938	5	revised	revise	VERB
ftr-332	1938	6	procedures	procedure	NOUN
ftr-332	1938	7	that	that	PRON
ftr-332	1938	8	update	update	VERB
ftr-332	1938	9	,	,	PUNCT
ftr-332	1938	10	revise	revise	VERB
ftr-332	1938	11	,	,	PUNCT
ftr-332	1938	12	and	and	CCONJ
ftr-332	1938	13	replace	replace	VERB
ftr-332	1938	14	the	the	DET
ftr-332	1938	15	survey	survey	NOUN
ftr-332	1938	16	methodology	methodology	NOUN
ftr-332	1938	17	of	of	ADP
ftr-332	1938	18	rev	rev	PROPN
ftr-332	1938	19	.	.	PROPN
ftr-332	1938	20	proc	proc	PROPN
ftr-332	1938	21	.	.	PUNCT
ftr-332	1939	1	81	81	NUM
ftr-332	1939	2	-	-	SYM
ftr-332	1939	3	70	70	NUM
ftr-332	1939	4	,	,	PUNCT
ftr-332	1939	5	1981	1981	NUM
ftr-332	1939	6	-	-	SYM
ftr-332	1939	7	2	2	NUM
ftr-332	1939	8	c.b	c.b	PROPN
ftr-332	1939	9	.	.	PROPN
ftr-332	1939	10	729	729	NUM
ftr-332	1939	11	,	,	PUNCT
ftr-332	1939	12	for	for	SCONJ
ftr-332	1939	13	corporations	corporation	NOUN
ftr-332	1939	14	to	to	PART
ftr-332	1939	15	determine	determine	VERB
ftr-332	1939	16	the	the	DET
ftr-332	1939	17	basis	basis	NOUN
ftr-332	1939	18	of	of	ADP
ftr-332	1939	19	the	the	DET
ftr-332	1939	20	stock	stock	NOUN
ftr-332	1939	21	of	of	ADP
ftr-332	1939	22	a	a	DET
ftr-332	1939	23	target	target	NOUN
ftr-332	1939	24	corporation	corporation	NOUN
ftr-332	1939	25	acquired	acquire	VERB
ftr-332	1939	26	in	in	ADP
ftr-332	1939	27	a	a	DET
ftr-332	1939	28	tax	tax	NOUN
ftr-332	1939	29	free	free	ADJ
ftr-332	1939	30	reorganization	reorganization	NOUN
ftr-332	1939	31	in	in	ADP
ftr-332	1939	32	which	which	PRON
ftr-332	1939	33	the	the	DET
ftr-332	1939	34	acquirer	acquirer	NOUN
ftr-332	1939	35	takes	take	VERB
ftr-332	1939	36	a	a	DET
ftr-332	1939	37	transferred	transfer	VERB
ftr-332	1939	38	basis	basis	NOUN
ftr-332	1939	39	,	,	PUNCT
ftr-332	1939	40	i.e.	i.e.	X
ftr-332	1939	41	,	,	PUNCT
ftr-332	1939	42	in	in	ADP
ftr-332	1939	43	§	§	PROPN
ftr-332	1939	44	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-332	1939	45	)	)	PUNCT
ftr-332	1939	46	reorganizations	reorganization	NOUN
ftr-332	1939	47	and	and	CCONJ
ftr-332	1939	48	§	§	PROPN
ftr-332	1939	49	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-332	1939	50	)	)	PUNCT
ftr-332	1939	51	reorganizations	reorganization	NOUN
ftr-332	1939	52	that	that	PRON
ftr-332	1939	53	could	could	AUX
ftr-332	1939	54	have	have	AUX
ftr-332	1939	55	qualified	qualify	VERB
ftr-332	1939	56	as	as	ADP
ftr-332	1939	57	a	a	DET
ftr-332	1939	58	§	§	PROPN
ftr-332	1939	59	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-332	1939	60	)	)	PUNCT
ftr-332	1939	61	reorganization	reorganization	NOUN
ftr-332	1939	62	(	(	PUNCT
ftr-332	1939	63	if	if	SCONJ
ftr-332	1939	64	the	the	DET
ftr-332	1939	65	acquirer	acquirer	NOUN
ftr-332	1939	66	elects	elect	VERB
ftr-332	1939	67	a	a	DET
ftr-332	1939	68	transferred	transfer	VERB
ftr-332	1939	69	basis	basis	NOUN
ftr-332	1939	70	)	)	PUNCT
ftr-332	1939	71	.	.	PUNCT
ftr-332	1940	1	these	these	DET
ftr-332	1940	2	new	new	ADJ
ftr-332	1940	3	procedures	procedure	NOUN
ftr-332	1940	4	in	in	ADP
ftr-332	1940	5	part	part	NOUN
ftr-332	1940	6	reflect	reflect	VERB
ftr-332	1940	7	the	the	DET
ftr-332	1940	8	fact	fact	NOUN
ftr-332	1940	9	that	that	SCONJ
ftr-332	1940	10	shares	share	NOUN
ftr-332	1940	11	are	be	AUX
ftr-332	1940	12	often	often	ADV
ftr-332	1940	13	held	hold	VERB
ftr-332	1940	14	by	by	ADP
ftr-332	1940	15	nominees	nominee	NOUN
ftr-332	1940	16	under	under	ADP
ftr-332	1940	17	confidentiality	confidentiality	NOUN
ftr-332	1940	18	agreements	agreement	NOUN
ftr-332	1940	19	not	not	PART
ftr-332	1940	20	to	to	PART
ftr-332	1940	21	disclose	disclose	VERB
ftr-332	1940	22	true	true	ADJ
ftr-332	1940	23	ownership	ownership	NOUN
ftr-332	1940	24	.	.	PUNCT
ftr-332	1941	1	the	the	DET
ftr-332	1941	2	revenue	revenue	NOUN
ftr-332	1941	3	procedure	procedure	NOUN
ftr-332	1941	4	provides	provide	VERB
ftr-332	1941	5	safe	safe	ADJ
ftr-332	1941	6	harbors	harbor	NOUN
ftr-332	1941	7	to	to	PART
ftr-332	1941	8	determine	determine	VERB
ftr-332	1941	9	the	the	DET
ftr-332	1941	10	basis	basis	NOUN
ftr-332	1941	11	of	of	ADP
ftr-332	1941	12	shares	share	NOUN
ftr-332	1941	13	acquired	acquire	VERB
ftr-332	1941	14	from	from	ADP
ftr-332	1941	15	various	various	ADJ
ftr-332	1941	16	categories	category	NOUN
ftr-332	1941	17	of	of	ADP
ftr-332	1941	18	transferring	transfer	VERB
ftr-332	1941	19	shareholders	shareholder	NOUN
ftr-332	1941	20	,	,	PUNCT
ftr-332	1941	21	including	include	VERB
ftr-332	1941	22	reporting	report	VERB
ftr-332	1941	23	shareholders	shareholder	NOUN
ftr-332	1941	24	,	,	PUNCT
ftr-332	1941	25	registered	register	VERB
ftr-332	1941	26	non	non	ADJ
ftr-332	1941	27	-	-	ADJ
ftr-332	1941	28	reporting	reporting	ADJ
ftr-332	1941	29	shareholders	shareholder	NOUN
ftr-332	1941	30	,	,	PUNCT
ftr-332	1941	31	and	and	CCONJ
ftr-332	1941	32	nominees	nominee	NOUN
ftr-332	1941	33	.	.	PUNCT
ftr-332	1942	1	the	the	DET
ftr-332	1942	2	revenue	revenue	NOUN
ftr-332	1942	3	procedure	procedure	NOUN
ftr-332	1942	4	describes	describe	VERB
ftr-332	1942	5	methodologies	methodology	NOUN
ftr-332	1942	6	for	for	ADP
ftr-332	1942	7	determining	determine	VERB
ftr-332	1942	8	the	the	DET
ftr-332	1942	9	basis	basis	NOUN
ftr-332	1942	10	of	of	ADP
ftr-332	1942	11	acquired	acquire	VERB
ftr-332	1942	12	shares	share	NOUN
ftr-332	1942	13	.	.	PUNCT
ftr-332	1943	1	the	the	DET
ftr-332	1943	2	acquiring	acquire	VERB
ftr-332	1943	3	corporation	corporation	NOUN
ftr-332	1943	4	may	may	AUX
ftr-332	1943	5	follow	follow	VERB
ftr-332	1943	6	procedures	procedure	NOUN
ftr-332	1943	7	for	for	ADP
ftr-332	1943	8	2012	2012	NUM
ftr-332	1943	9	]	]	PUNCT
ftr-332	1943	10	recent	recent	ADJ
ftr-332	1943	11	developments	development	NOUN
ftr-332	1943	12	in	in	ADP
ftr-332	1943	13	federal	federal	ADJ
ftr-332	1943	14	income	income	NOUN
ftr-332	1943	15	taxation	taxation	NOUN
ftr-332	1943	16	271	271	NUM
ftr-332	1943	17	surveying	survey	VERB
ftr-332	1943	18	all	all	PRON
ftr-332	1943	19	surrendering	surrender	VERB
ftr-332	1943	20	target	target	NOUN
ftr-332	1943	21	shareholders	shareholder	NOUN
ftr-332	1943	22	,	,	PUNCT
ftr-332	1943	23	use	use	VERB
ftr-332	1943	24	a	a	DET
ftr-332	1943	25	statistical	statistical	ADJ
ftr-332	1943	26	sampling	sampling	NOUN
ftr-332	1943	27	when	when	SCONJ
ftr-332	1943	28	a	a	DET
ftr-332	1943	29	full	full	ADJ
ftr-332	1943	30	survey	survey	NOUN
ftr-332	1943	31	is	be	AUX
ftr-332	1943	32	not	not	PART
ftr-332	1943	33	feasible	feasible	ADJ
ftr-332	1943	34	,	,	PUNCT
ftr-332	1943	35	or	or	CCONJ
ftr-332	1943	36	use	use	VERB
ftr-332	1943	37	one	one	NUM
ftr-332	1943	38	of	of	ADP
ftr-332	1943	39	two	two	NUM
ftr-332	1943	40	statistical	statistical	ADJ
ftr-332	1943	41	sampling	sampling	NOUN
ftr-332	1943	42	techniques	technique	NOUN
ftr-332	1943	43	when	when	SCONJ
ftr-332	1943	44	specified	specify	VERB
ftr-332	1943	45	criteria	criterion	NOUN
ftr-332	1943	46	are	be	AUX
ftr-332	1943	47	met	meet	VERB
ftr-332	1943	48	.	.	PUNCT
ftr-332	1944	1	an	an	DET
ftr-332	1944	2	acquiring	acquire	VERB
ftr-332	1944	3	corporation	corporation	NOUN
ftr-332	1944	4	may	may	AUX
ftr-332	1944	5	use	use	VERB
ftr-332	1944	6	a	a	DET
ftr-332	1944	7	different	different	ADJ
ftr-332	1944	8	methodology	methodology	NOUN
ftr-332	1944	9	as	as	SCONJ
ftr-332	1944	10	agreed	agree	VERB
ftr-332	1944	11	between	between	ADP
ftr-332	1944	12	the	the	DET
ftr-332	1944	13	irs	irs	PROPN
ftr-332	1944	14	and	and	CCONJ
ftr-332	1944	15	the	the	DET
ftr-332	1944	16	acquiring	acquire	VERB
ftr-332	1944	17	corporation	corporation	NOUN
ftr-332	1944	18	.	.	PUNCT
ftr-332	1945	1	however	however	ADV
ftr-332	1945	2	,	,	PUNCT
ftr-332	1945	3	if	if	SCONJ
ftr-332	1945	4	the	the	DET
ftr-332	1945	5	acquiring	acquire	VERB
ftr-332	1945	6	corporation	corporation	NOUN
ftr-332	1945	7	has	have	VERB
ftr-332	1945	8	actual	actual	ADJ
ftr-332	1945	9	knowledge	knowledge	NOUN
ftr-332	1945	10	of	of	ADP
ftr-332	1945	11	a	a	DET
ftr-332	1945	12	surrendering	surrender	VERB
ftr-332	1945	13	shareholder‘s	shareholder‘s	ADJ
ftr-332	1945	14	basis	basis	NOUN
ftr-332	1945	15	in	in	ADP
ftr-332	1945	16	acquired	acquire	VERB
ftr-332	1945	17	stock	stock	NOUN
ftr-332	1945	18	,	,	PUNCT
ftr-332	1945	19	that	that	DET
ftr-332	1945	20	basis	basis	NOUN
ftr-332	1945	21	must	must	AUX
ftr-332	1945	22	be	be	AUX
ftr-332	1945	23	used	use	VERB
ftr-332	1945	24	for	for	ADP
ftr-332	1945	25	the	the	DET
ftr-332	1945	26	acquired	acquire	VERB
ftr-332	1945	27	shares	share	NOUN
ftr-332	1945	28	.	.	PUNCT
ftr-332	1946	1	a.	a.	NOUN
ftr-332	1946	2	tracking	track	VERB
ftr-332	1946	3	the	the	DET
ftr-332	1946	4	basis	basis	NOUN
ftr-332	1946	5	of	of	ADP
ftr-332	1946	6	nonexistent	nonexistent	ADJ
ftr-332	1946	7	stock	stock	NOUN
ftr-332	1946	8	ai	ai	VERB
ftr-332	1946	9	n’t	not	PART
ftr-332	1946	10	easy	easy	ADJ
ftr-332	1946	11	.	.	PUNCT
ftr-332	1947	1	t.d	t.d	PROPN
ftr-332	1947	2	.	.	NOUN
ftr-332	1947	3	9558	9558	NUM
ftr-332	1947	4	,	,	PUNCT
ftr-332	1947	5	corporate	corporate	ADJ
ftr-332	1947	6	reorganizations	reorganization	NOUN
ftr-332	1947	7	;	;	PUNCT
ftr-332	1947	8	allocation	allocation	NOUN
ftr-332	1947	9	of	of	ADP
ftr-332	1947	10	basis	basis	NOUN
ftr-332	1947	11	in	in	ADP
ftr-332	1947	12	―all	―all	PROPN
ftr-332	1947	13	cash	cash	NOUN
ftr-332	1947	14	d‖	d‖	NOUN
ftr-332	1947	15	reorganizations	reorganization	NOUN
ftr-332	1947	16	,	,	PUNCT
ftr-332	1947	17	76	76	NUM
ftr-332	1947	18	fr	fr	NOUN
ftr-332	1947	19	71878	71878	NUM
ftr-332	1947	20	(	(	PUNCT
ftr-332	1947	21	11/21/11	11/21/11	PROPN
ftr-332	1947	22	)	)	PUNCT
ftr-332	1947	23	.	.	PUNCT
ftr-332	1948	1	temp	temp	NOUN
ftr-332	1948	2	.	.	PUNCT
ftr-332	1949	1	reg	reg	PROPN
ftr-332	1949	2	.	.	PUNCT
ftr-332	1950	1	§	§	PROPN
ftr-332	1950	2	1.358	1.358	NUM
ftr-332	1950	3	-	-	SYM
ftr-332	1950	4	2	2	NUM
ftr-332	1950	5	t	t	NOUN
ftr-332	1950	6	deals	deal	NOUN
ftr-332	1950	7	with	with	ADP
ftr-332	1950	8	stock	stock	NOUN
ftr-332	1950	9	basis	basis	NOUN
ftr-332	1950	10	in	in	ADP
ftr-332	1950	11	all	all	DET
ftr-332	1950	12	cash	cash	NOUN
ftr-332	1950	13	type	type	NOUN
ftr-332	1950	14	d	d	NOUN
ftr-332	1950	15	reorganizations	reorganization	NOUN
ftr-332	1950	16	under	under	ADP
ftr-332	1950	17	reg	reg	NOUN
ftr-332	1950	18	.	.	PUNCT
ftr-332	1951	1	§	§	PROPN
ftr-332	1951	2	1.368	1.368	NUM
ftr-332	1951	3	-	-	PUNCT
ftr-332	1951	4	2(l	2(l	NUM
ftr-332	1951	5	)	)	PUNCT
ftr-332	1951	6	.	.	PUNCT
ftr-332	1952	1	if	if	SCONJ
ftr-332	1952	2	an	an	DET
ftr-332	1952	3	actual	actual	ADJ
ftr-332	1952	4	shareholder	shareholder	NOUN
ftr-332	1952	5	of	of	ADP
ftr-332	1952	6	the	the	DET
ftr-332	1952	7	acquiring	acquire	VERB
ftr-332	1952	8	corporation	corporation	NOUN
ftr-332	1952	9	is	be	AUX
ftr-332	1952	10	deemed	deem	VERB
ftr-332	1952	11	to	to	PART
ftr-332	1952	12	receive	receive	VERB
ftr-332	1952	13	a	a	DET
ftr-332	1952	14	nominal	nominal	ADJ
ftr-332	1952	15	share	share	NOUN
ftr-332	1952	16	of	of	ADP
ftr-332	1952	17	stock	stock	NOUN
ftr-332	1952	18	of	of	ADP
ftr-332	1952	19	the	the	DET
ftr-332	1952	20	issuing	issue	VERB
ftr-332	1952	21	corporation	corporation	NOUN
ftr-332	1952	22	described	describe	VERB
ftr-332	1952	23	in	in	ADP
ftr-332	1952	24	reg	reg	NOUN
ftr-332	1952	25	.	.	PUNCT
ftr-332	1953	1	§	§	PROPN
ftr-332	1953	2	1.368	1.368	NUM
ftr-332	1953	3	-	-	PUNCT
ftr-332	1953	4	2(l	2(l	NUM
ftr-332	1953	5	)	)	PUNCT
ftr-332	1953	6	,	,	PUNCT
ftr-332	1953	7	that	that	DET
ftr-332	1953	8	shareholder	shareholder	NOUN
ftr-332	1953	9	must	must	AUX
ftr-332	1953	10	,	,	PUNCT
ftr-332	1953	11	after	after	ADP
ftr-332	1953	12	allocating	allocate	VERB
ftr-332	1953	13	and	and	CCONJ
ftr-332	1953	14	adjusting	adjust	VERB
ftr-332	1953	15	the	the	DET
ftr-332	1953	16	basis	basis	NOUN
ftr-332	1953	17	of	of	ADP
ftr-332	1953	18	the	the	DET
ftr-332	1953	19	nominal	nominal	ADJ
ftr-332	1953	20	share	share	NOUN
ftr-332	1953	21	in	in	ADP
ftr-332	1953	22	accordance	accordance	NOUN
ftr-332	1953	23	with	with	ADP
ftr-332	1953	24	the	the	DET
ftr-332	1953	25	rules	rule	NOUN
ftr-332	1953	26	of	of	ADP
ftr-332	1953	27	reg	reg	NOUN
ftr-332	1953	28	.	.	PUNCT
ftr-332	1954	1	§	§	PROPN
ftr-332	1954	2	1.358	1.358	NUM
ftr-332	1954	3	-	-	SYM
ftr-332	1954	4	1	1	NUM
ftr-332	1954	5	,	,	PUNCT
ftr-332	1954	6	and	and	CCONJ
ftr-332	1954	7	after	after	ADP
ftr-332	1954	8	adjusting	adjust	VERB
ftr-332	1954	9	the	the	DET
ftr-332	1954	10	basis	basis	NOUN
ftr-332	1954	11	in	in	ADP
ftr-332	1954	12	the	the	DET
ftr-332	1954	13	nominal	nominal	ADJ
ftr-332	1954	14	share	share	NOUN
ftr-332	1954	15	for	for	ADP
ftr-332	1954	16	any	any	DET
ftr-332	1954	17	transfers	transfer	NOUN
ftr-332	1954	18	described	describe	VERB
ftr-332	1954	19	in	in	ADP
ftr-332	1954	20	reg	reg	NOUN
ftr-332	1954	21	.	.	PUNCT
ftr-332	1955	1	§	§	PROPN
ftr-332	1955	2	1.358	1.358	NUM
ftr-332	1955	3	-	-	SYM
ftr-332	1955	4	1	1	NUM
ftr-332	1955	5	,	,	PUNCT
ftr-332	1955	6	designate	designate	ADJ
ftr-332	1955	7	the	the	DET
ftr-332	1955	8	share	share	NOUN
ftr-332	1955	9	of	of	ADP
ftr-332	1955	10	stock	stock	NOUN
ftr-332	1955	11	of	of	ADP
ftr-332	1955	12	the	the	DET
ftr-332	1955	13	acquiring	acquire	VERB
ftr-332	1955	14	corporation	corporation	NOUN
ftr-332	1955	15	to	to	PART
ftr-332	1955	16	which	which	PRON
ftr-332	1955	17	the	the	DET
ftr-332	1955	18	basis	basis	NOUN
ftr-332	1955	19	,	,	PUNCT
ftr-332	1955	20	if	if	SCONJ
ftr-332	1955	21	any	any	PRON
ftr-332	1955	22	,	,	PUNCT
ftr-332	1955	23	of	of	ADP
ftr-332	1955	24	the	the	DET
ftr-332	1955	25	nominal	nominal	ADJ
ftr-332	1955	26	share	share	NOUN
ftr-332	1955	27	will	will	AUX
ftr-332	1955	28	attach	attach	VERB
ftr-332	1955	29	.	.	PUNCT
ftr-332	1956	1	under	under	ADP
ftr-332	1956	2	these	these	DET
ftr-332	1956	3	rules	rule	NOUN
ftr-332	1956	4	,	,	PUNCT
ftr-332	1956	5	the	the	DET
ftr-332	1956	6	ability	ability	NOUN
ftr-332	1956	7	to	to	PART
ftr-332	1956	8	designate	designate	VERB
ftr-332	1956	9	the	the	DET
ftr-332	1956	10	share	share	NOUN
ftr-332	1956	11	of	of	ADP
ftr-332	1956	12	stock	stock	NOUN
ftr-332	1956	13	of	of	ADP
ftr-332	1956	14	the	the	DET
ftr-332	1956	15	acquiring	acquire	VERB
ftr-332	1956	16	corporation	corporation	NOUN
ftr-332	1956	17	to	to	PART
ftr-332	1956	18	which	which	PRON
ftr-332	1956	19	the	the	DET
ftr-332	1956	20	basis	basis	NOUN
ftr-332	1956	21	of	of	ADP
ftr-332	1956	22	the	the	DET
ftr-332	1956	23	surrendered	surrendered	ADJ
ftr-332	1956	24	stock	stock	NOUN
ftr-332	1956	25	or	or	CCONJ
ftr-332	1956	26	securities	security	NOUN
ftr-332	1956	27	of	of	ADP
ftr-332	1956	28	the	the	DET
ftr-332	1956	29	target	target	NOUN
ftr-332	1956	30	will	will	AUX
ftr-332	1956	31	attach	attach	VERB
ftr-332	1956	32	applies	apply	VERB
ftr-332	1956	33	only	only	ADV
ftr-332	1956	34	to	to	ADP
ftr-332	1956	35	a	a	DET
ftr-332	1956	36	shareholder	shareholder	NOUN
ftr-332	1956	37	that	that	PRON
ftr-332	1956	38	actually	actually	ADV
ftr-332	1956	39	owns	own	VERB
ftr-332	1956	40	shares	share	NOUN
ftr-332	1956	41	in	in	ADP
ftr-332	1956	42	the	the	DET
ftr-332	1956	43	issuing	issue	VERB
ftr-332	1956	44	corporation	corporation	NOUN
ftr-332	1956	45	.	.	PUNCT
ftr-332	1957	1	thus	thus	ADV
ftr-332	1957	2	,	,	PUNCT
ftr-332	1957	3	for	for	ADP
ftr-332	1957	4	example	example	NOUN
ftr-332	1957	5	,	,	PUNCT
ftr-332	1957	6	if	if	SCONJ
ftr-332	1957	7	in	in	ADP
ftr-332	1957	8	an	an	DET
ftr-332	1957	9	all	all	DET
ftr-332	1957	10	cash	cash	NOUN
ftr-332	1957	11	d	d	NOUN
ftr-332	1957	12	reorganization	reorganization	NOUN
ftr-332	1957	13	,	,	PUNCT
ftr-332	1957	14	y	y	PROPN
ftr-332	1957	15	corporation	corporation	PROPN
ftr-332	1957	16	,	,	PUNCT
ftr-332	1957	17	a	a	DET
ftr-332	1957	18	first	first	ADJ
ftr-332	1957	19	tier	tier	NOUN
ftr-332	1957	20	subsidiary	subsidiary	NOUN
ftr-332	1957	21	of	of	ADP
ftr-332	1957	22	p	p	PROPN
ftr-332	1957	23	corporation	corporation	NOUN
ftr-332	1957	24	,	,	PUNCT
ftr-332	1957	25	acquires	acquire	VERB
ftr-332	1957	26	the	the	DET
ftr-332	1957	27	assets	asset	NOUN
ftr-332	1957	28	of	of	ADP
ftr-332	1957	29	t	t	PROPN
ftr-332	1957	30	corporation	corporation	NOUN
ftr-332	1957	31	,	,	PUNCT
ftr-332	1957	32	a	a	DET
ftr-332	1957	33	second	second	ADJ
ftr-332	1957	34	tier	tier	NOUN
ftr-332	1957	35	subsidiary	subsidiary	NOUN
ftr-332	1957	36	of	of	ADP
ftr-332	1957	37	p	p	PROPN
ftr-332	1957	38	corporation	corporation	NOUN
ftr-332	1957	39	,	,	PUNCT
ftr-332	1957	40	owned	own	VERB
ftr-332	1957	41	by	by	ADP
ftr-332	1957	42	x	x	PROPN
ftr-332	1957	43	corporation	corporation	NOUN
ftr-332	1957	44	,	,	PUNCT
ftr-332	1957	45	a	a	DET
ftr-332	1957	46	first	first	ADJ
ftr-332	1957	47	tier	tier	NOUN
ftr-332	1957	48	subsidiary	subsidiary	NOUN
ftr-332	1957	49	of	of	ADP
ftr-332	1957	50	p	p	PROPN
ftr-332	1957	51	corporation	corporation	NOUN
ftr-332	1957	52	,	,	PUNCT
ftr-332	1957	53	x	x	PUNCT
ftr-332	1957	54	corporation	corporation	NOUN
ftr-332	1957	55	can	can	AUX
ftr-332	1957	56	not	not	PART
ftr-332	1957	57	designate	designate	VERB
ftr-332	1957	58	any	any	DET
ftr-332	1957	59	share	share	NOUN
ftr-332	1957	60	of	of	ADP
ftr-332	1957	61	y	y	PROPN
ftr-332	1957	62	corporation	corporation	PROPN
ftr-332	1957	63	stock	stock	NOUN
ftr-332	1957	64	to	to	PART
ftr-332	1957	65	which	which	PRON
ftr-332	1957	66	the	the	DET
ftr-332	1957	67	basis	basis	NOUN
ftr-332	1957	68	,	,	PUNCT
ftr-332	1957	69	if	if	SCONJ
ftr-332	1957	70	any	any	PRON
ftr-332	1957	71	,	,	PUNCT
ftr-332	1957	72	of	of	ADP
ftr-332	1957	73	the	the	DET
ftr-332	1957	74	nominal	nominal	ADJ
ftr-332	1957	75	share	share	NOUN
ftr-332	1957	76	of	of	ADP
ftr-332	1957	77	y	y	PROPN
ftr-332	1957	78	corporation	corporation	NOUN
ftr-332	1957	79	stock	stock	NOUN
ftr-332	1957	80	will	will	AUX
ftr-332	1957	81	attach	attach	VERB
ftr-332	1957	82	;	;	PUNCT
ftr-332	1957	83	and	and	CCONJ
ftr-332	1957	84	p	p	NOUN
ftr-332	1957	85	corporation	corporation	NOUN
ftr-332	1957	86	can	can	AUX
ftr-332	1957	87	not	not	PART
ftr-332	1957	88	designate	designate	VERB
ftr-332	1957	89	a	a	DET
ftr-332	1957	90	share	share	NOUN
ftr-332	1957	91	of	of	ADP
ftr-332	1957	92	y	y	PROPN
ftr-332	1957	93	corporation	corporation	PROPN
ftr-332	1957	94	stock	stock	NOUN
ftr-332	1957	95	to	to	PART
ftr-332	1957	96	which	which	DET
ftr-332	1957	97	basis	basis	NOUN
ftr-332	1957	98	will	will	AUX
ftr-332	1957	99	attach	attach	VERB
ftr-332	1957	100	because	because	SCONJ
ftr-332	1957	101	p	p	DET
ftr-332	1957	102	corporation‘s	corporation‘s	PROPN
ftr-332	1957	103	basis	basis	NOUN
ftr-332	1957	104	in	in	ADP
ftr-332	1957	105	the	the	DET
ftr-332	1957	106	nominal	nominal	ADJ
ftr-332	1957	107	share	share	NOUN
ftr-332	1957	108	of	of	ADP
ftr-332	1957	109	y	y	PROPN
ftr-332	1957	110	corporation	corporation	PROPN
ftr-332	1957	111	stock	stock	NOUN
ftr-332	1957	112	(	(	PUNCT
ftr-332	1957	113	deemed	deem	VERB
ftr-332	1957	114	to	to	PART
ftr-332	1957	115	have	have	AUX
ftr-332	1957	116	been	be	AUX
ftr-332	1957	117	distributed	distribute	VERB
ftr-332	1957	118	to	to	ADP
ftr-332	1957	119	it	it	PRON
ftr-332	1957	120	by	by	ADP
ftr-332	1957	121	x	x	PROPN
ftr-332	1957	122	corporation	corporation	NOUN
ftr-332	1957	123	)	)	PUNCT
ftr-332	1957	124	is	be	AUX
ftr-332	1957	125	zero	zero	NUM
ftr-332	1957	126	(	(	PUNCT
ftr-332	1957	127	its	its	PRON
ftr-332	1957	128	fair	fair	ADJ
ftr-332	1957	129	market	market	NOUN
ftr-332	1957	130	value	value	NOUN
ftr-332	1957	131	)	)	PUNCT
ftr-332	1957	132	.	.	PUNCT
ftr-332	1958	1	4	4	X
ftr-332	1958	2	.	.	X
ftr-332	1958	3	this	this	DET
ftr-332	1958	4	district	district	NOUN
ftr-332	1958	5	court	court	NOUN
ftr-332	1958	6	decision	decision	NOUN
ftr-332	1958	7	,	,	PUNCT
ftr-332	1958	8	if	if	SCONJ
ftr-332	1958	9	followed	follow	VERB
ftr-332	1958	10	,	,	PUNCT
ftr-332	1958	11	makes	make	VERB
ftr-332	1958	12	it	it	PRON
ftr-332	1958	13	much	much	ADV
ftr-332	1958	14	much	much	ADV
ftr-332	1958	15	more	more	ADV
ftr-332	1958	16	difficult	difficult	ADJ
ftr-332	1958	17	ever	ever	ADV
ftr-332	1958	18	to	to	PART
ftr-332	1958	19	have	have	VERB
ftr-332	1958	20	personal	personal	ADJ
ftr-332	1958	21	goodwill	goodwill	NOUN
ftr-332	1958	22	as	as	ADP
ftr-332	1958	23	an	an	DET
ftr-332	1958	24	employee	employee	NOUN
ftr-332	1958	25	-	-	PUNCT
ftr-332	1958	26	shareholder	shareholder	NOUN
ftr-332	1958	27	.	.	PUNCT
ftr-332	1959	1	howard	howard	PROPN
ftr-332	1959	2	v.	v.	PROPN
ftr-332	1959	3	united	united	PROPN
ftr-332	1959	4	states	states	PROPN
ftr-332	1959	5	,	,	PUNCT
ftr-332	1959	6	106	106	NUM
ftr-332	1959	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	1959	8	20105533	20105533	NUM
ftr-332	1959	9	(	(	PUNCT
ftr-332	1959	10	e.d	e.d	PROPN
ftr-332	1959	11	.	.	PROPN
ftr-332	1959	12	wash	wash	NOUN
ftr-332	1959	13	.	.	PUNCT
ftr-332	1960	1	7/30/10	7/30/10	NUM
ftr-332	1960	2	)	)	PUNCT
ftr-332	1960	3	.	.	PUNCT
ftr-332	1961	1	the	the	DET
ftr-332	1961	2	taxpayer	taxpayer	NOUN
ftr-332	1961	3	was	be	AUX
ftr-332	1961	4	a	a	DET
ftr-332	1961	5	dentist	dentist	NOUN
ftr-332	1961	6	who	who	PRON
ftr-332	1961	7	practiced	practice	VERB
ftr-332	1961	8	through	through	ADP
ftr-332	1961	9	a	a	DET
ftr-332	1961	10	solely	solely	ADV
ftr-332	1961	11	owned	own	VERB
ftr-332	1961	12	(	(	PUNCT
ftr-332	1961	13	before	before	ADP
ftr-332	1961	14	taking	take	VERB
ftr-332	1961	15	into	into	ADP
ftr-332	1961	16	account	account	NOUN
ftr-332	1961	17	community	community	NOUN
ftr-332	1961	18	property	property	NOUN
ftr-332	1961	19	law	law	NOUN
ftr-332	1961	20	)	)	PUNCT
ftr-332	1961	21	professional	professional	ADJ
ftr-332	1961	22	corporation	corporation	NOUN
ftr-332	1961	23	until	until	SCONJ
ftr-332	1961	24	the	the	DET
ftr-332	1961	25	practice	practice	NOUN
ftr-332	1961	26	was	be	AUX
ftr-332	1961	27	sold	sell	VERB
ftr-332	1961	28	to	to	ADP
ftr-332	1961	29	a	a	DET
ftr-332	1961	30	third	third	ADJ
ftr-332	1961	31	party	party	NOUN
ftr-332	1961	32	.	.	PUNCT
ftr-332	1962	1	he	he	PRON
ftr-332	1962	2	had	have	VERB
ftr-332	1962	3	an	an	DET
ftr-332	1962	4	employment	employment	NOUN
ftr-332	1962	5	agreement	agreement	NOUN
ftr-332	1962	6	with	with	ADP
ftr-332	1962	7	the	the	DET
ftr-332	1962	8	corporation	corporation	NOUN
ftr-332	1962	9	with	with	ADP
ftr-332	1962	10	a	a	DET
ftr-332	1962	11	noncompetition	noncompetition	NOUN
ftr-332	1962	12	clause	clause	NOUN
ftr-332	1962	13	that	that	PRON
ftr-332	1962	14	survived	survive	VERB
ftr-332	1962	15	for	for	ADP
ftr-332	1962	16	three	three	NUM
ftr-332	1962	17	years	year	NOUN
ftr-332	1962	18	after	after	ADP
ftr-332	1962	19	the	the	DET
ftr-332	1962	20	termination	termination	NOUN
ftr-332	1962	21	of	of	ADP
ftr-332	1962	22	his	his	PRON
ftr-332	1962	23	stock	stock	NOUN
ftr-332	1962	24	ownership	ownership	NOUN
ftr-332	1962	25	.	.	PUNCT
ftr-332	1963	1	the	the	DET
ftr-332	1963	2	purchase	purchase	NOUN
ftr-332	1963	3	and	and	CCONJ
ftr-332	1963	4	sale	sale	NOUN
ftr-332	1963	5	agreement	agreement	NOUN
ftr-332	1963	6	allocated	allocate	VERB
ftr-332	1963	7	$	$	SYM
ftr-332	1963	8	47,100	47,100	NUM
ftr-332	1963	9	to	to	ADP
ftr-332	1963	10	the	the	DET
ftr-332	1963	11	corporation‘s	corporation‘s	PROPN
ftr-332	1963	12	assets	asset	NOUN
ftr-332	1963	13	,	,	PUNCT
ftr-332	1963	14	$	$	SYM
ftr-332	1963	15	549,900	549,900	NUM
ftr-332	1963	16	for	for	ADP
ftr-332	1963	17	the	the	DET
ftr-332	1963	18	taxpayer	taxpayer	NOUN
ftr-332	1963	19	-	-	PUNCT
ftr-332	1963	20	shareholder‘s	shareholder‘s	ADJ
ftr-332	1963	21	personal	personal	ADJ
ftr-332	1963	22	goodwill	goodwill	NOUN
ftr-332	1963	23	,	,	PUNCT
ftr-332	1963	24	and	and	CCONJ
ftr-332	1963	25	$	$	SYM
ftr-332	1963	26	16,000	16,000	NUM
ftr-332	1963	27	in	in	ADP
ftr-332	1963	28	consideration	consideration	NOUN
ftr-332	1963	29	of	of	ADP
ftr-332	1963	30	his	his	PRON
ftr-332	1963	31	covenant	covenant	NOUN
ftr-332	1963	32	not	not	PART
ftr-332	1963	33	to	to	PART
ftr-332	1963	34	compete	compete	VERB
ftr-332	1963	35	with	with	ADP
ftr-332	1963	36	the	the	DET
ftr-332	1963	37	purchaser	purchaser	NOUN
ftr-332	1963	38	.	.	PUNCT
ftr-332	1964	1	the	the	DET
ftr-332	1964	2	corporation	corporation	NOUN
ftr-332	1964	3	did	do	AUX
ftr-332	1964	4	not	not	PART
ftr-332	1964	5	―dissolve‖	―dissolve‖	VERB
ftr-332	1964	6	until	until	ADP
ftr-332	1964	7	the	the	DET
ftr-332	1964	8	end	end	NOUN
ftr-332	1964	9	of	of	ADP
ftr-332	1964	10	the	the	DET
ftr-332	1964	11	year	year	NOUN
ftr-332	1964	12	following	follow	VERB
ftr-332	1964	13	the	the	DET
ftr-332	1964	14	sale	sale	NOUN
ftr-332	1964	15	.	.	PUNCT
ftr-332	1965	1	272	272	NUM
ftr-332	1965	2	florida	florida	PROPN
ftr-332	1965	3	tax	tax	NOUN
ftr-332	1965	4	review	review	NOUN
ftr-332	1965	5	[	[	X
ftr-332	1965	6	vol	vol	NOUN
ftr-332	1965	7	.	.	PUNCT
ftr-332	1966	1	12:5	12:5	NUM
ftr-332	1966	2	the	the	DET
ftr-332	1966	3	taxpayer	taxpayer	NOUN
ftr-332	1966	4	reported	report	VERB
ftr-332	1966	5	$	$	SYM
ftr-332	1966	6	320,358	320,358	NUM
ftr-332	1966	7	as	as	ADP
ftr-332	1966	8	long	long	ADJ
ftr-332	1966	9	-	-	PUNCT
ftr-332	1966	10	term	term	NOUN
ftr-332	1966	11	capital	capital	NOUN
ftr-332	1966	12	gain	gain	NOUN
ftr-332	1966	13	income	income	NOUN
ftr-332	1966	14	resulting	result	VERB
ftr-332	1966	15	from	from	ADP
ftr-332	1966	16	the	the	DET
ftr-332	1966	17	sale	sale	NOUN
ftr-332	1966	18	of	of	ADP
ftr-332	1966	19	goodwill	goodwill	NOUN
ftr-332	1966	20	(	(	PUNCT
ftr-332	1966	21	the	the	DET
ftr-332	1966	22	opinion	opinion	NOUN
ftr-332	1966	23	does	do	AUX
ftr-332	1966	24	not	not	PART
ftr-332	1966	25	explain	explain	VERB
ftr-332	1966	26	how	how	SCONJ
ftr-332	1966	27	the	the	DET
ftr-332	1966	28	remainder	remainder	NOUN
ftr-332	1966	29	of	of	ADP
ftr-332	1966	30	the	the	DET
ftr-332	1966	31	sales	sale	NOUN
ftr-332	1966	32	price	price	NOUN
ftr-332	1966	33	was	be	AUX
ftr-332	1966	34	reported	report	VERB
ftr-332	1966	35	)	)	PUNCT
ftr-332	1966	36	,	,	PUNCT
ftr-332	1966	37	but	but	CCONJ
ftr-332	1966	38	the	the	DET
ftr-332	1966	39	irs	irs	PROPN
ftr-332	1966	40	recharacterized	recharacterize	VERB
ftr-332	1966	41	the	the	DET
ftr-332	1966	42	goodwill	goodwill	NOUN
ftr-332	1966	43	as	as	ADP
ftr-332	1966	44	a	a	DET
ftr-332	1966	45	corporate	corporate	ADJ
ftr-332	1966	46	asset	asset	NOUN
ftr-332	1966	47	and	and	CCONJ
ftr-332	1966	48	treated	treat	VERB
ftr-332	1966	49	the	the	DET
ftr-332	1966	50	amount	amount	NOUN
ftr-332	1966	51	received	receive	VERB
ftr-332	1966	52	by	by	ADP
ftr-332	1966	53	the	the	DET
ftr-332	1966	54	taxpayer	taxpayer	NOUN
ftr-332	1966	55	from	from	ADP
ftr-332	1966	56	the	the	DET
ftr-332	1966	57	sale	sale	NOUN
ftr-332	1966	58	to	to	ADP
ftr-332	1966	59	the	the	DET
ftr-332	1966	60	third	third	ADJ
ftr-332	1966	61	party	party	NOUN
ftr-332	1966	62	as	as	ADP
ftr-332	1966	63	a	a	DET
ftr-332	1966	64	dividend	dividend	NOUN
ftr-332	1966	65	from	from	ADP
ftr-332	1966	66	the	the	DET
ftr-332	1966	67	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1966	68	professional	professional	ADJ
ftr-332	1966	69	service	service	NOUN
ftr-332	1966	70	corporation	corporation	NOUN
ftr-332	1966	71	.	.	PUNCT
ftr-332	1967	1	because	because	SCONJ
ftr-332	1967	2	the	the	DET
ftr-332	1967	3	sale	sale	NOUN
ftr-332	1967	4	occurred	occur	VERB
ftr-332	1967	5	in	in	ADP
ftr-332	1967	6	2002	2002	NUM
ftr-332	1967	7	,	,	PUNCT
ftr-332	1967	8	when	when	SCONJ
ftr-332	1967	9	dividends	dividend	NOUN
ftr-332	1967	10	were	be	AUX
ftr-332	1967	11	taxed	tax	VERB
ftr-332	1967	12	at	at	ADP
ftr-332	1967	13	higher	high	ADJ
ftr-332	1967	14	rate	rate	NOUN
ftr-332	1967	15	than	than	ADP
ftr-332	1967	16	capital	capital	NOUN
ftr-332	1967	17	gains	gain	NOUN
ftr-332	1967	18	,	,	PUNCT
ftr-332	1967	19	a	a	DET
ftr-332	1967	20	deficiency	deficiency	NOUN
ftr-332	1967	21	resulted	result	VERB
ftr-332	1967	22	.	.	PUNCT
ftr-332	1968	1	the	the	DET
ftr-332	1968	2	government‘s	government‘s	NOUN
ftr-332	1968	3	position	position	NOUN
ftr-332	1968	4	was	be	AUX
ftr-332	1968	5	based	base	VERB
ftr-332	1968	6	on	on	ADP
ftr-332	1968	7	three	three	NUM
ftr-332	1968	8	main	main	ADJ
ftr-332	1968	9	reasons	reason	NOUN
ftr-332	1968	10	:	:	PUNCT
ftr-332	1968	11	(	(	PUNCT
ftr-332	1968	12	1	1	X
ftr-332	1968	13	)	)	PUNCT
ftr-332	1968	14	the	the	DET
ftr-332	1968	15	goodwill	goodwill	NOUN
ftr-332	1968	16	was	be	AUX
ftr-332	1968	17	a	a	DET
ftr-332	1968	18	corporate	corporate	ADJ
ftr-332	1968	19	asset	asset	NOUN
ftr-332	1968	20	,	,	PUNCT
ftr-332	1968	21	because	because	SCONJ
ftr-332	1968	22	the	the	DET
ftr-332	1968	23	taxpayer	taxpayer	NOUN
ftr-332	1968	24	was	be	AUX
ftr-332	1968	25	a	a	DET
ftr-332	1968	26	corporate	corporate	ADJ
ftr-332	1968	27	employee	employee	NOUN
ftr-332	1968	28	with	with	ADP
ftr-332	1968	29	a	a	DET
ftr-332	1968	30	covenant	covenant	NOUN
ftr-332	1968	31	not	not	PART
ftr-332	1968	32	to	to	PART
ftr-332	1968	33	compete	compete	VERB
ftr-332	1968	34	for	for	ADP
ftr-332	1968	35	three	three	NUM
ftr-332	1968	36	years	year	NOUN
ftr-332	1968	37	after	after	SCONJ
ftr-332	1968	38	he	he	PRON
ftr-332	1968	39	no	no	ADV
ftr-332	1968	40	longer	long	ADV
ftr-332	1968	41	owned	own	VERB
ftr-332	1968	42	any	any	DET
ftr-332	1968	43	stock	stock	NOUN
ftr-332	1968	44	;	;	PUNCT
ftr-332	1968	45	(	(	PUNCT
ftr-332	1968	46	2	2	X
ftr-332	1968	47	)	)	PUNCT
ftr-332	1968	48	the	the	DET
ftr-332	1968	49	corporation	corporation	NOUN
ftr-332	1968	50	earned	earn	VERB
ftr-332	1968	51	the	the	DET
ftr-332	1968	52	income	income	NOUN
ftr-332	1968	53	,	,	PUNCT
ftr-332	1968	54	and	and	CCONJ
ftr-332	1968	55	correspondingly	correspondingly	ADV
ftr-332	1968	56	earned	earn	VERB
ftr-332	1968	57	the	the	DET
ftr-332	1968	58	goodwill	goodwill	NOUN
ftr-332	1968	59	;	;	PUNCT
ftr-332	1968	60	and	and	CCONJ
ftr-332	1968	61	(	(	PUNCT
ftr-332	1968	62	3	3	X
ftr-332	1968	63	)	)	PUNCT
ftr-332	1968	64	attributing	attribute	VERB
ftr-332	1968	65	the	the	DET
ftr-332	1968	66	goodwill	goodwill	NOUN
ftr-332	1968	67	to	to	ADP
ftr-332	1968	68	the	the	DET
ftr-332	1968	69	taxpayer	taxpayer	NOUN
ftr-332	1968	70	-	-	PUNCT
ftr-332	1968	71	shareholder	shareholder	NOUN
ftr-332	1968	72	did	do	AUX
ftr-332	1968	73	not	not	PART
ftr-332	1968	74	comport	comport	VERB
ftr-332	1968	75	with	with	ADP
ftr-332	1968	76	the	the	DET
ftr-332	1968	77	economic	economic	ADJ
ftr-332	1968	78	reality	reality	NOUN
ftr-332	1968	79	of	of	ADP
ftr-332	1968	80	his	his	PRON
ftr-332	1968	81	relationship	relationship	NOUN
ftr-332	1968	82	with	with	ADP
ftr-332	1968	83	the	the	DET
ftr-332	1968	84	corporation	corporation	NOUN
ftr-332	1968	85	.	.	PUNCT
ftr-332	1969	1	after	after	ADP
ftr-332	1969	2	reviewing	review	VERB
ftr-332	1969	3	the	the	DET
ftr-332	1969	4	principles	principle	NOUN
ftr-332	1969	5	of	of	ADP
ftr-332	1969	6	norwalk	norwalk	PROPN
ftr-332	1969	7	v.	v.	PROPN
ftr-332	1969	8	commissioner	commissioner	PROPN
ftr-332	1969	9	,	,	PUNCT
ftr-332	1969	10	t.c	t.c	PROPN
ftr-332	1969	11	.	.	PROPN
ftr-332	1969	12	memo	memo	NOUN
ftr-332	1969	13	.	.	PUNCT
ftr-332	1969	14	1998279	1998279	NUM
ftr-332	1969	15	,	,	PUNCT
ftr-332	1969	16	and	and	CCONJ
ftr-332	1969	17	martin	martin	PROPN
ftr-332	1969	18	ice	ice	PROPN
ftr-332	1969	19	cream	cream	PROPN
ftr-332	1969	20	co.	co.	PROPN
ftr-332	1970	1	v.	v.	ADP
ftr-332	1970	2	commissioner	commissioner	PROPN
ftr-332	1970	3	,	,	PUNCT
ftr-332	1970	4	110	110	NUM
ftr-332	1970	5	t.c	t.c	PROPN
ftr-332	1970	6	.	.	PROPN
ftr-332	1970	7	189	189	NUM
ftr-332	1970	8	(	(	PUNCT
ftr-332	1970	9	1998	1998	NUM
ftr-332	1970	10	)	)	PUNCT
ftr-332	1970	11	,	,	PUNCT
ftr-332	1970	12	the	the	DET
ftr-332	1970	13	court	court	NOUN
ftr-332	1970	14	held	hold	VERB
ftr-332	1970	15	that	that	SCONJ
ftr-332	1970	16	because	because	SCONJ
ftr-332	1970	17	the	the	DET
ftr-332	1970	18	taxpayer	taxpayer	NOUN
ftr-332	1970	19	was	be	AUX
ftr-332	1970	20	the	the	DET
ftr-332	1970	21	corporation‘s	corporation‘s	PROPN
ftr-332	1970	22	employee	employee	NOUN
ftr-332	1970	23	with	with	ADP
ftr-332	1970	24	a	a	DET
ftr-332	1970	25	covenant	covenant	NOUN
ftr-332	1970	26	not	not	PART
ftr-332	1970	27	to	to	PART
ftr-332	1970	28	compete	compete	VERB
ftr-332	1970	29	with	with	ADP
ftr-332	1970	30	it	it	PRON
ftr-332	1970	31	,	,	PUNCT
ftr-332	1970	32	any	any	DET
ftr-332	1970	33	goodwill	goodwill	NOUN
ftr-332	1970	34	generated	generate	VERB
ftr-332	1970	35	during	during	ADP
ftr-332	1970	36	that	that	DET
ftr-332	1970	37	time	time	NOUN
ftr-332	1970	38	period	period	NOUN
ftr-332	1970	39	was	be	AUX
ftr-332	1970	40	the	the	DET
ftr-332	1970	41	corporation‘s	corporation‘s	PROPN
ftr-332	1970	42	goodwill	goodwill	NOUN
ftr-332	1970	43	.	.	PUNCT
ftr-332	1971	1	the	the	DET
ftr-332	1971	2	court	court	NOUN
ftr-332	1971	3	also	also	ADV
ftr-332	1971	4	rested	rest	VERB
ftr-332	1971	5	its	its	PRON
ftr-332	1971	6	holding	holding	NOUN
ftr-332	1971	7	that	that	SCONJ
ftr-332	1971	8	the	the	DET
ftr-332	1971	9	goodwill	goodwill	NOUN
ftr-332	1971	10	was	be	AUX
ftr-332	1971	11	a	a	DET
ftr-332	1971	12	corporate	corporate	ADJ
ftr-332	1971	13	asset	asset	NOUN
ftr-332	1971	14	on	on	ADP
ftr-332	1971	15	its	its	PRON
ftr-332	1971	16	conclusions	conclusion	NOUN
ftr-332	1971	17	that	that	SCONJ
ftr-332	1971	18	the	the	DET
ftr-332	1971	19	income	income	NOUN
ftr-332	1971	20	associated	associate	VERB
ftr-332	1971	21	with	with	ADP
ftr-332	1971	22	the	the	DET
ftr-332	1971	23	practice	practice	NOUN
ftr-332	1971	24	was	be	AUX
ftr-332	1971	25	earned	earn	VERB
ftr-332	1971	26	by	by	ADP
ftr-332	1971	27	the	the	DET
ftr-332	1971	28	corporation	corporation	NOUN
ftr-332	1971	29	and	and	CCONJ
ftr-332	1971	30	the	the	DET
ftr-332	1971	31	covenant	covenant	NOUN
ftr-332	1971	32	not	not	PART
ftr-332	1971	33	to	to	PART
ftr-332	1971	34	compete	compete	VERB
ftr-332	1971	35	,	,	PUNCT
ftr-332	1971	36	which	which	PRON
ftr-332	1971	37	extended	extend	VERB
ftr-332	1971	38	for	for	ADP
ftr-332	1971	39	three	three	NUM
ftr-332	1971	40	years	year	NOUN
ftr-332	1971	41	after	after	SCONJ
ftr-332	1971	42	the	the	DET
ftr-332	1971	43	taxpayer	taxpayer	NOUN
ftr-332	1971	44	no	no	ADV
ftr-332	1971	45	longer	long	ADV
ftr-332	1971	46	owned	own	VERB
ftr-332	1971	47	stock	stock	NOUN
ftr-332	1971	48	in	in	ADP
ftr-332	1971	49	the	the	DET
ftr-332	1971	50	corporation	corporation	NOUN
ftr-332	1971	51	,	,	PUNCT
ftr-332	1971	52	rendered	render	VERB
ftr-332	1971	53	any	any	DET
ftr-332	1971	54	personal	personal	ADJ
ftr-332	1971	55	goodwill	goodwill	NOUN
ftr-332	1971	56	―likely	―likely	ADV
ftr-332	1972	1	[	[	X
ftr-332	1972	2	of	of	ADP
ftr-332	1972	3	]	]	PUNCT
ftr-332	1972	4	little	little	ADJ
ftr-332	1972	5	value.‖	value.‖	NOUN
ftr-332	1972	6			NOUN
ftr-332	1972	7	see	see	VERB
ftr-332	1972	8	solomon	solomon	PROPN
ftr-332	1972	9	v.	v.	PROPN
ftr-332	1972	10	commissioner	commissioner	PROPN
ftr-332	1972	11	,	,	PUNCT
ftr-332	1972	12	t.c	t.c	PROPN
ftr-332	1972	13	.	.	PROPN
ftr-332	1972	14	memo	memo	NOUN
ftr-332	1972	15	.	.	PUNCT
ftr-332	1973	1	2008	2008	NUM
ftr-332	1973	2	-	-	SYM
ftr-332	1973	3	102	102	NUM
ftr-332	1973	4	,	,	PUNCT
ftr-332	1973	5	for	for	ADP
ftr-332	1973	6	an	an	DET
ftr-332	1973	7	extended	extended	ADJ
ftr-332	1973	8	discussion	discussion	NOUN
ftr-332	1973	9	of	of	ADP
ftr-332	1973	10	the	the	DET
ftr-332	1973	11	issues	issue	NOUN
ftr-332	1973	12	underlying	underlie	VERB
ftr-332	1973	13	an	an	DET
ftr-332	1973	14	attempted	attempt	VERB
ftr-332	1973	15	sale	sale	NOUN
ftr-332	1973	16	of	of	ADP
ftr-332	1973	17	individual	individual	ADJ
ftr-332	1973	18	goodwill	goodwill	NOUN
ftr-332	1973	19	.	.	PUNCT
ftr-332	1974	1	a.	a.	PROPN
ftr-332	1974	2	affirmed	affirmed	PROPN
ftr-332	1974	3	–	–	PUNCT
ftr-332	1974	4	―dr	―dr	NOUN
ftr-332	1974	5	.	.	PUNCT
ftr-332	1975	1	howard	howard	PROPN
ftr-332	1975	2	has	have	AUX
ftr-332	1975	3	offered	offer	VERB
ftr-332	1975	4	no	no	DET
ftr-332	1975	5	compelling	compelling	ADJ
ftr-332	1975	6	reason	reason	NOUN
ftr-332	1975	7	why	why	SCONJ
ftr-332	1975	8	he	he	PRON
ftr-332	1975	9	should	should	AUX
ftr-332	1975	10	be	be	AUX
ftr-332	1975	11	let	let	VERB
ftr-332	1975	12	out	out	ADP
ftr-332	1975	13	of	of	ADP
ftr-332	1975	14	the	the	DET
ftr-332	1975	15	corporate	corporate	ADJ
ftr-332	1975	16	structure	structure	NOUN
ftr-332	1975	17	he	he	PRON
ftr-332	1975	18	chose	choose	VERB
ftr-332	1975	19	for	for	ADP
ftr-332	1975	20	his	his	PRON
ftr-332	1975	21	dental	dental	ADJ
ftr-332	1975	22	practice.‖	practice.‖	NOUN
ftr-332	1975	23	448	448	NUM
ftr-332	1975	24	fed	fed	PROPN
ftr-332	1975	25	.	.	PUNCT
ftr-332	1976	1	appx	appx	PROPN
ftr-332	1976	2	.	.	PUNCT
ftr-332	1977	1	752	752	NUM
ftr-332	1977	2	(	(	PUNCT
ftr-332	1977	3	9th	9th	ADJ
ftr-332	1977	4	cir	cir	NOUN
ftr-332	1977	5	.	.	PUNCT
ftr-332	1977	6	8/29/11	8/29/11	NUM
ftr-332	1977	7	)	)	PUNCT
ftr-332	1977	8	.	.	PUNCT
ftr-332	1978	1	the	the	DET
ftr-332	1978	2	ninth	ninth	ADJ
ftr-332	1978	3	circuit	circuit	NOUN
ftr-332	1978	4	affirmed	affirm	VERB
ftr-332	1978	5	the	the	DET
ftr-332	1978	6	district	district	NOUN
ftr-332	1978	7	court	court	NOUN
ftr-332	1978	8	in	in	ADP
ftr-332	1978	9	an	an	DET
ftr-332	1978	10	opinion	opinion	NOUN
ftr-332	1978	11	that	that	PRON
ftr-332	1978	12	contains	contain	VERB
ftr-332	1978	13	an	an	DET
ftr-332	1978	14	elegantly	elegantly	ADV
ftr-332	1978	15	concise	concise	ADJ
ftr-332	1978	16	summary	summary	NOUN
ftr-332	1978	17	of	of	ADP
ftr-332	1978	18	the	the	DET
ftr-332	1978	19	current	current	ADJ
ftr-332	1978	20	state	state	NOUN
ftr-332	1978	21	of	of	ADP
ftr-332	1978	22	the	the	DET
ftr-332	1978	23	law	law	NOUN
ftr-332	1978	24	.	.	PUNCT
ftr-332	1979	1	goodwill	goodwill	NOUN
ftr-332	1979	2	―is	―i	VERB
ftr-332	1979	3	the	the	DET
ftr-332	1979	4	sum	sum	NOUN
ftr-332	1979	5	total	total	NOUN
ftr-332	1979	6	of	of	ADP
ftr-332	1979	7	those	those	DET
ftr-332	1979	8	imponderable	imponderable	ADJ
ftr-332	1979	9	qualities	quality	NOUN
ftr-332	1979	10	which	which	PRON
ftr-332	1979	11	attract	attract	VERB
ftr-332	1979	12	the	the	DET
ftr-332	1979	13	custom	custom	NOUN
ftr-332	1979	14	of	of	ADP
ftr-332	1979	15	a	a	DET
ftr-332	1979	16	business	business	NOUN
ftr-332	1979	17	,	,	PUNCT
ftr-332	1979	18	—	—	PUNCT
ftr-332	1979	19	what	what	PRON
ftr-332	1979	20	brings	bring	VERB
ftr-332	1979	21	patronage	patronage	NOUN
ftr-332	1979	22	to	to	ADP
ftr-332	1979	23	the	the	DET
ftr-332	1979	24	business.‖	business.‖	NOUN
ftr-332	1979	25	grace	grace	NOUN
ftr-332	1979	26	brothers	brother	NOUN
ftr-332	1979	27	v.	v.	ADP
ftr-332	1979	28	comm’r	comm’r	NOUN
ftr-332	1979	29	,	,	PUNCT
ftr-332	1979	30	173	173	NUM
ftr-332	1979	31	f.2d	f.2d	SYM
ftr-332	1979	32	170	170	NUM
ftr-332	1979	33	,	,	PUNCT
ftr-332	1979	34	175	175	NUM
ftr-332	1979	35	-	-	SYM
ftr-332	1979	36	76	76	NUM
ftr-332	1979	37	(	(	PUNCT
ftr-332	1979	38	9th	9th	ADJ
ftr-332	1979	39	cir	cir	NOUN
ftr-332	1979	40	.	.	PUNCT
ftr-332	1979	41	1949	1949	NUM
ftr-332	1979	42	)	)	PUNCT
ftr-332	1979	43	.	.	PUNCT
ftr-332	1980	1	for	for	ADP
ftr-332	1980	2	purposes	purpose	NOUN
ftr-332	1980	3	of	of	ADP
ftr-332	1980	4	federal	federal	ADJ
ftr-332	1980	5	income	income	NOUN
ftr-332	1980	6	taxation	taxation	NOUN
ftr-332	1980	7	,	,	PUNCT
ftr-332	1980	8	the	the	DET
ftr-332	1980	9	goodwill	goodwill	NOUN
ftr-332	1980	10	of	of	ADP
ftr-332	1980	11	a	a	DET
ftr-332	1980	12	professional	professional	ADJ
ftr-332	1980	13	practice	practice	NOUN
ftr-332	1980	14	may	may	AUX
ftr-332	1980	15	attach	attach	VERB
ftr-332	1980	16	to	to	ADP
ftr-332	1980	17	both	both	CCONJ
ftr-332	1980	18	the	the	DET
ftr-332	1980	19	professional	professional	ADJ
ftr-332	1980	20	as	as	ADV
ftr-332	1980	21	well	well	ADV
ftr-332	1980	22	as	as	ADP
ftr-332	1980	23	the	the	DET
ftr-332	1980	24	practice	practice	NOUN
ftr-332	1980	25	.	.	PUNCT
ftr-332	1981	1	see	see	VERB
ftr-332	1981	2	,	,	PUNCT
ftr-332	1981	3	e.g.	e.g.	ADV
ftr-332	1981	4	,	,	PUNCT
ftr-332	1981	5	schilbach	schilbach	VERB
ftr-332	1981	6	v.	v.	ADP
ftr-332	1981	7	comm’r	comm’r	NOUN
ftr-332	1981	8	,	,	PUNCT
ftr-332	1981	9	62	62	NUM
ftr-332	1981	10	t.c.m	t.c.m	NOUN
ftr-332	1981	11	.	.	PUNCT
ftr-332	1982	1	(	(	PUNCT
ftr-332	1982	2	cch	cch	NOUN
ftr-332	1982	3	)	)	PUNCT
ftr-332	1982	4	1201	1201	NUM
ftr-332	1982	5	(	(	PUNCT
ftr-332	1982	6	1991	1991	NUM
ftr-332	1982	7	)	)	PUNCT
ftr-332	1982	8	.	.	PUNCT
ftr-332	1983	1	where	where	SCONJ
ftr-332	1983	2	the	the	DET
ftr-332	1983	3	success	success	NOUN
ftr-332	1983	4	of	of	ADP
ftr-332	1983	5	the	the	DET
ftr-332	1983	6	venture	venture	NOUN
ftr-332	1983	7	depends	depend	VERB
ftr-332	1983	8	entirely	entirely	ADV
ftr-332	1983	9	upon	upon	SCONJ
ftr-332	1983	10	the	the	DET
ftr-332	1983	11	personal	personal	ADJ
ftr-332	1983	12	relationships	relationship	NOUN
ftr-332	1983	13	of	of	ADP
ftr-332	1983	14	the	the	DET
ftr-332	1983	15	practitioner	practitioner	NOUN
ftr-332	1983	16	,	,	PUNCT
ftr-332	1983	17	the	the	DET
ftr-332	1983	18	practice	practice	NOUN
ftr-332	1983	19	does	do	AUX
ftr-332	1983	20	not	not	PART
ftr-332	1983	21	generally	generally	ADV
ftr-332	1983	22	accumulate	accumulate	VERB
ftr-332	1983	23	goodwill	goodwill	NOUN
ftr-332	1983	24	.	.	PUNCT
ftr-332	1984	1	see	see	VERB
ftr-332	1984	2	martin	martin	PROPN
ftr-332	1984	3	ice	ice	PROPN
ftr-332	1984	4	cream	cream	PROPN
ftr-332	1984	5	co.	co.	PROPN
ftr-332	1985	1	v.	v.	ADP
ftr-332	1985	2	comm’r	comm’r	NOUN
ftr-332	1985	3	,	,	PUNCT
ftr-332	1985	4	110	110	NUM
ftr-332	1985	5	t.c	t.c	PROPN
ftr-332	1985	6	.	.	PROPN
ftr-332	1985	7	189	189	NUM
ftr-332	1985	8	at	at	ADP
ftr-332	1985	9	207–08	207–08	PROPN
ftr-332	1985	10	(	(	PUNCT
ftr-332	1985	11	1998	1998	NUM
ftr-332	1985	12	)	)	PUNCT
ftr-332	1985	13	.	.	PUNCT
ftr-332	1986	1	the	the	DET
ftr-332	1986	2	professional	professional	ADJ
ftr-332	1986	3	may	may	PROPN
ftr-332	1986	4	,	,	PUNCT
ftr-332	1986	5	however	however	ADV
ftr-332	1986	6	,	,	PUNCT
ftr-332	1986	7	transfer	transfer	VERB
ftr-332	1986	8	his	his	PRON
ftr-332	1986	9	or	or	CCONJ
ftr-332	1986	10	her	her	PRON
ftr-332	1986	11	2012	2012	NUM
ftr-332	1986	12	]	]	PUNCT
ftr-332	1986	13	recent	recent	ADJ
ftr-332	1986	14	developments	development	NOUN
ftr-332	1986	15	in	in	ADP
ftr-332	1986	16	federal	federal	ADJ
ftr-332	1986	17	income	income	NOUN
ftr-332	1986	18	taxation	taxation	NOUN
ftr-332	1986	19	273	273	NUM
ftr-332	1986	20	goodwill	goodwill	NOUN
ftr-332	1986	21	to	to	ADP
ftr-332	1986	22	the	the	DET
ftr-332	1986	23	practice	practice	NOUN
ftr-332	1986	24	by	by	ADP
ftr-332	1986	25	entering	enter	VERB
ftr-332	1986	26	into	into	ADP
ftr-332	1986	27	an	an	DET
ftr-332	1986	28	employment	employment	NOUN
ftr-332	1986	29	contract	contract	NOUN
ftr-332	1986	30	or	or	CCONJ
ftr-332	1986	31	covenant	covenant	NOUN
ftr-332	1986	32	not	not	PART
ftr-332	1986	33	to	to	PART
ftr-332	1986	34	compete	compete	VERB
ftr-332	1986	35	with	with	ADP
ftr-332	1986	36	the	the	DET
ftr-332	1986	37	business	business	NOUN
ftr-332	1986	38	.	.	PUNCT
ftr-332	1987	1	see	see	VERB
ftr-332	1987	2	,	,	PUNCT
ftr-332	1987	3	e.g.	e.g.	ADV
ftr-332	1987	4	,	,	PUNCT
ftr-332	1987	5	norwalk	norwalk	NOUN
ftr-332	1987	6	v.	v.	ADP
ftr-332	1987	7	comm’r	comm’r	NOUN
ftr-332	1987	8	,	,	PUNCT
ftr-332	1987	9	76	76	NUM
ftr-332	1987	10	t.c.m	t.c.m	NOUN
ftr-332	1987	11	.	.	PUNCT
ftr-332	1988	1	(	(	PUNCT
ftr-332	1988	2	cch	cch	NOUN
ftr-332	1988	3	)	)	PUNCT
ftr-332	1988	4	208	208	NUM
ftr-332	1988	5	,	,	PUNCT
ftr-332	1988	6	*	*	PUNCT
ftr-332	1988	7	7	7	NUM
ftr-332	1988	8	(	(	PUNCT
ftr-332	1988	9	1998	1998	NUM
ftr-332	1988	10	)	)	PUNCT
ftr-332	1988	11	(	(	PUNCT
ftr-332	1989	1	finding	find	VERB
ftr-332	1989	2	that	that	SCONJ
ftr-332	1989	3	there	there	PRON
ftr-332	1989	4	is	be	VERB
ftr-332	1989	5	no	no	DET
ftr-332	1989	6	corporate	corporate	ADJ
ftr-332	1989	7	goodwill	goodwill	NOUN
ftr-332	1989	8	where	where	SCONJ
ftr-332	1989	9	―the	―the	DET
ftr-332	1989	10	business	business	NOUN
ftr-332	1989	11	of	of	ADP
ftr-332	1989	12	a	a	DET
ftr-332	1989	13	corporation	corporation	NOUN
ftr-332	1989	14	is	be	AUX
ftr-332	1989	15	dependent	dependent	ADJ
ftr-332	1989	16	upon	upon	SCONJ
ftr-332	1989	17	its	its	PRON
ftr-332	1989	18	key	key	ADJ
ftr-332	1989	19	employees	employee	NOUN
ftr-332	1989	20	,	,	PUNCT
ftr-332	1989	21	unless	unless	SCONJ
ftr-332	1989	22	they	they	PRON
ftr-332	1989	23	enter	enter	VERB
ftr-332	1989	24	into	into	ADP
ftr-332	1989	25	a	a	DET
ftr-332	1989	26	covenant	covenant	NOUN
ftr-332	1989	27	not	not	PART
ftr-332	1989	28	to	to	PART
ftr-332	1989	29	compete	compete	VERB
ftr-332	1989	30	with	with	ADP
ftr-332	1989	31	the	the	DET
ftr-332	1989	32	corporation	corporation	NOUN
ftr-332	1989	33	or	or	CCONJ
ftr-332	1989	34	other	other	ADJ
ftr-332	1989	35	agreement	agreement	NOUN
ftr-332	1989	36	whereby	whereby	SCONJ
ftr-332	1989	37	their	their	PRON
ftr-332	1989	38	personal	personal	ADJ
ftr-332	1989	39	relationships	relationship	NOUN
ftr-332	1989	40	with	with	ADP
ftr-332	1989	41	clients	client	NOUN
ftr-332	1989	42	become	become	VERB
ftr-332	1989	43	property	property	NOUN
ftr-332	1989	44	of	of	ADP
ftr-332	1989	45	the	the	DET
ftr-332	1989	46	corporation‖	corporation‖	NOUN
ftr-332	1989	47	)	)	PUNCT
ftr-332	1989	48	(	(	PUNCT
ftr-332	1989	49	emphasis	emphasis	NOUN
ftr-332	1989	50	added	add	VERB
ftr-332	1989	51	)	)	PUNCT
ftr-332	1989	52	;	;	PUNCT
ftr-332	1989	53	martin	martin	PROPN
ftr-332	1989	54	ice	ice	PROPN
ftr-332	1989	55	cream	cream	PROPN
ftr-332	1989	56	co.	co.	PROPN
ftr-332	1989	57	,	,	PUNCT
ftr-332	1989	58	110	110	NUM
ftr-332	1989	59	t.c	t.c	PROPN
ftr-332	1989	60	.	.	PUNCT
ftr-332	1990	1	at	at	ADP
ftr-332	1990	2	207	207	NUM
ftr-332	1990	3	-	-	SYM
ftr-332	1990	4	08	08	NUM
ftr-332	1990	5	(	(	PUNCT
ftr-332	1990	6	finding	find	VERB
ftr-332	1990	7	that	that	SCONJ
ftr-332	1990	8	―personal	―personal	ADJ
ftr-332	1990	9	relationships	relationship	NOUN
ftr-332	1990	10	...	...	PUNCT
ftr-332	1990	11	are	be	AUX
ftr-332	1990	12	not	not	PART
ftr-332	1990	13	corporate	corporate	ADJ
ftr-332	1990	14	assets	asset	NOUN
ftr-332	1990	15	when	when	SCONJ
ftr-332	1990	16	the	the	DET
ftr-332	1990	17	employee	employee	NOUN
ftr-332	1990	18	has	have	VERB
ftr-332	1990	19	no	no	DET
ftr-332	1990	20	employment	employment	NOUN
ftr-332	1990	21	contract	contract	NOUN
ftr-332	1990	22	[	[	X
ftr-332	1990	23	or	or	CCONJ
ftr-332	1990	24	covenant	covenant	ADJ
ftr-332	1990	25	not	not	PART
ftr-332	1990	26	to	to	PART
ftr-332	1990	27	compete	compete	VERB
ftr-332	1990	28	]	]	PUNCT
ftr-332	1990	29	with	with	ADP
ftr-332	1990	30	the	the	DET
ftr-332	1990	31	corporation‖	corporation‖	NOUN
ftr-332	1990	32	)	)	PUNCT
ftr-332	1990	33	(	(	PUNCT
ftr-332	1990	34	emphasis	emphasis	NOUN
ftr-332	1990	35	added	add	VERB
ftr-332	1990	36	)	)	PUNCT
ftr-332	1990	37	;	;	PUNCT
ftr-332	1990	38	macdonald	macdonald	PROPN
ftr-332	1990	39	v.	v.	ADP
ftr-332	1990	40	comm’r	comm’r	PROPN
ftr-332	1990	41	,	,	PUNCT
ftr-332	1990	42	3	3	NUM
ftr-332	1990	43	t.c	t.c	PROPN
ftr-332	1990	44	.	.	PROPN
ftr-332	1990	45	720	720	NUM
ftr-332	1990	46	,	,	PUNCT
ftr-332	1990	47	727	727	NUM
ftr-332	1990	48	(	(	PUNCT
ftr-332	1990	49	1944	1944	NUM
ftr-332	1990	50	)	)	PUNCT
ftr-332	1990	51	(	(	PUNCT
ftr-332	1990	52	finding	find	VERB
ftr-332	1990	53	―no	―no	NUM
ftr-332	1990	54	authority	authority	NOUN
ftr-332	1990	55	which	which	PRON
ftr-332	1990	56	holds	hold	VERB
ftr-332	1990	57	that	that	SCONJ
ftr-332	1990	58	an	an	DET
ftr-332	1990	59	individual‘s	individual‘s	ADJ
ftr-332	1990	60	personal	personal	ADJ
ftr-332	1990	61	ability	ability	NOUN
ftr-332	1990	62	is	be	AUX
ftr-332	1990	63	part	part	NOUN
ftr-332	1990	64	of	of	ADP
ftr-332	1990	65	the	the	DET
ftr-332	1990	66	assets	asset	NOUN
ftr-332	1990	67	of	of	ADP
ftr-332	1990	68	a	a	DET
ftr-332	1990	69	corporation	corporation	NOUN
ftr-332	1990	70	...	...	PUNCT
ftr-332	1990	71	where	where	SCONJ
ftr-332	1990	72	...	...	PUNCT
ftr-332	1990	73	the	the	DET
ftr-332	1990	74	corporation	corporation	NOUN
ftr-332	1990	75	does	do	AUX
ftr-332	1990	76	not	not	PART
ftr-332	1990	77	have	have	VERB
ftr-332	1990	78	a	a	DET
ftr-332	1990	79	right	right	NOUN
ftr-332	1990	80	by	by	ADP
ftr-332	1990	81	contract	contract	NOUN
ftr-332	1990	82	or	or	CCONJ
ftr-332	1990	83	otherwise	otherwise	ADV
ftr-332	1990	84	to	to	ADP
ftr-332	1990	85	the	the	DET
ftr-332	1990	86	future	future	ADJ
ftr-332	1990	87	services	service	NOUN
ftr-332	1990	88	of	of	ADP
ftr-332	1990	89	that	that	DET
ftr-332	1990	90	individual‖	individual‖	PROPN
ftr-332	1990	91	)	)	PUNCT
ftr-332	1990	92	(	(	PUNCT
ftr-332	1990	93	emphasis	emphasis	NOUN
ftr-332	1990	94	added	add	VERB
ftr-332	1990	95	)	)	PUNCT
ftr-332	1990	96	.	.	PUNCT
ftr-332	1991	1	in	in	ADP
ftr-332	1991	2	determining	determine	VERB
ftr-332	1991	3	whether	whether	SCONJ
ftr-332	1991	4	goodwill	goodwill	NOUN
ftr-332	1991	5	has	have	AUX
ftr-332	1991	6	been	be	AUX
ftr-332	1991	7	transferred	transfer	VERB
ftr-332	1991	8	to	to	ADP
ftr-332	1991	9	a	a	DET
ftr-332	1991	10	professional	professional	ADJ
ftr-332	1991	11	practice	practice	NOUN
ftr-332	1991	12	,	,	PUNCT
ftr-332	1991	13	we	we	PRON
ftr-332	1991	14	are	be	AUX
ftr-332	1991	15	especially	especially	ADV
ftr-332	1991	16	mindful	mindful	ADJ
ftr-332	1991	17	that	that	SCONJ
ftr-332	1991	18	―each	―each	DET
ftr-332	1991	19	case	case	NOUN
ftr-332	1991	20	depends	depend	VERB
ftr-332	1991	21	upon	upon	SCONJ
ftr-332	1991	22	particular	particular	ADJ
ftr-332	1991	23	facts	fact	NOUN
ftr-332	1991	24	.	.	PUNCT
ftr-332	1992	1	and	and	CCONJ
ftr-332	1992	2	in	in	ADP
ftr-332	1992	3	arriving	arrive	VERB
ftr-332	1992	4	at	at	ADP
ftr-332	1992	5	a	a	DET
ftr-332	1992	6	particular	particular	ADJ
ftr-332	1992	7	conclusion	conclusion	NOUN
ftr-332	1992	8	...	...	PUNCT
ftr-332	1992	9	we	we	PRON
ftr-332	1992	10	...	...	PUNCT
ftr-332	1992	11	take	take	VERB
ftr-332	1992	12	into	into	ADP
ftr-332	1992	13	consideration	consideration	NOUN
ftr-332	1992	14	all	all	DET
ftr-332	1992	15	the	the	DET
ftr-332	1992	16	circumstances	circumstance	NOUN
ftr-332	1992	17	...	...	PUNCT
ftr-332	1993	1	[	[	X
ftr-332	1993	2	of	of	ADP
ftr-332	1993	3	]	]	PUNCT
ftr-332	1993	4	the	the	DET
ftr-332	1993	5	case	case	NOUN
ftr-332	1993	6	and	and	CCONJ
ftr-332	1993	7	draw	draw	VERB
ftr-332	1993	8	from	from	ADP
ftr-332	1993	9	them	they	PRON
ftr-332	1993	10	such	such	ADJ
ftr-332	1993	11	legitimate	legitimate	ADJ
ftr-332	1993	12	inferences	inference	NOUN
ftr-332	1993	13	as	as	ADP
ftr-332	1993	14	the	the	DET
ftr-332	1993	15	occasion	occasion	NOUN
ftr-332	1993	16	warrants.‖	warrants.‖	VERB
ftr-332	1993	17	grace	grace	NOUN
ftr-332	1993	18	brothers	brother	NOUN
ftr-332	1993	19	v.	v.	ADP
ftr-332	1993	20	comm’r	comm’r	NOUN
ftr-332	1993	21	,	,	PUNCT
ftr-332	1993	22	173	173	NUM
ftr-332	1993	23	f.2d	f.2d	SYM
ftr-332	1993	24	170	170	NUM
ftr-332	1993	25	,	,	PUNCT
ftr-332	1993	26	176	176	NUM
ftr-332	1993	27	(	(	PUNCT
ftr-332	1993	28	9th	9th	ADJ
ftr-332	1993	29	cir	cir	NOUN
ftr-332	1993	30	.	.	PUNCT
ftr-332	1993	31	1949	1949	NUM
ftr-332	1993	32	)	)	PUNCT
ftr-332	1993	33	.	.	PUNCT
ftr-332	1994	1			X
ftr-332	1995	1	looking	look	VERB
ftr-332	1995	2	at	at	ADP
ftr-332	1995	3	the	the	DET
ftr-332	1995	4	facts	fact	NOUN
ftr-332	1995	5	as	as	SCONJ
ftr-332	1995	6	found	find	VERB
ftr-332	1995	7	by	by	ADP
ftr-332	1995	8	the	the	DET
ftr-332	1995	9	district	district	NOUN
ftr-332	1995	10	court	court	NOUN
ftr-332	1995	11	,	,	PUNCT
ftr-332	1995	12	the	the	DET
ftr-332	1995	13	ninth	ninth	ADJ
ftr-332	1995	14	circuit	circuit	NOUN
ftr-332	1995	15	concluded	conclude	VERB
ftr-332	1995	16	that	that	SCONJ
ftr-332	1995	17	―while	―while	NOUN
ftr-332	1995	18	the	the	DET
ftr-332	1995	19	relationships	relationship	NOUN
ftr-332	1995	20	that	that	PRON
ftr-332	1995	21	dr	dr	PROPN
ftr-332	1995	22	.	.	PROPN
ftr-332	1995	23	howard	howard	PROPN
ftr-332	1995	24	developed	develop	VERB
ftr-332	1995	25	with	with	ADP
ftr-332	1995	26	his	his	PRON
ftr-332	1995	27	patients	patient	NOUN
ftr-332	1995	28	may	may	AUX
ftr-332	1995	29	be	be	AUX
ftr-332	1995	30	accurately	accurately	ADV
ftr-332	1995	31	described	describe	VERB
ftr-332	1995	32	as	as	ADP
ftr-332	1995	33	personal	personal	ADJ
ftr-332	1995	34	,	,	PUNCT
ftr-332	1995	35	the	the	DET
ftr-332	1995	36	economic	economic	ADJ
ftr-332	1995	37	value	value	NOUN
ftr-332	1995	38	of	of	ADP
ftr-332	1995	39	those	those	DET
ftr-332	1995	40	relationships	relationship	NOUN
ftr-332	1995	41	did	do	AUX
ftr-332	1995	42	not	not	PART
ftr-332	1995	43	belong	belong	VERB
ftr-332	1995	44	to	to	ADP
ftr-332	1995	45	him	he	PRON
ftr-332	1995	46	,	,	PUNCT
ftr-332	1995	47	because	because	SCONJ
ftr-332	1995	48	he	he	PRON
ftr-332	1995	49	had	have	AUX
ftr-332	1995	50	conveyed	convey	VERB
ftr-332	1995	51	control	control	NOUN
ftr-332	1995	52	of	of	ADP
ftr-332	1995	53	them	they	PRON
ftr-332	1995	54	to	to	ADP
ftr-332	1995	55	the	the	DET
ftr-332	1995	56	howard	howard	PROPN
ftr-332	1995	57	corporation.‖	corporation.‖	ADP
ftr-332	1995	58	furthermore	furthermore	ADV
ftr-332	1995	59	,	,	PUNCT
ftr-332	1995	60	the	the	DET
ftr-332	1995	61	court	court	NOUN
ftr-332	1995	62	rejected	reject	VERB
ftr-332	1995	63	the	the	DET
ftr-332	1995	64	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	1995	65	argument	argument	NOUN
ftr-332	1995	66	that	that	SCONJ
ftr-332	1995	67	the	the	DET
ftr-332	1995	68	purchase	purchase	NOUN
ftr-332	1995	69	and	and	CCONJ
ftr-332	1995	70	sale	sale	NOUN
ftr-332	1995	71	agreement	agreement	NOUN
ftr-332	1995	72	impliedly	impliedly	ADV
ftr-332	1995	73	terminated	terminate	VERB
ftr-332	1995	74	both	both	DET
ftr-332	1995	75	the	the	DET
ftr-332	1995	76	employment	employment	NOUN
ftr-332	1995	77	contract	contract	NOUN
ftr-332	1995	78	and	and	CCONJ
ftr-332	1995	79	the	the	DET
ftr-332	1995	80	non	non	ADJ
ftr-332	1995	81	-	-	ADJ
ftr-332	1995	82	competition	competition	ADJ
ftr-332	1995	83	agreement	agreement	NOUN
ftr-332	1995	84	,	,	PUNCT
ftr-332	1995	85	thereby	thereby	ADV
ftr-332	1995	86	transferring	transfer	VERB
ftr-332	1995	87	the	the	DET
ftr-332	1995	88	accumulated	accumulate	VERB
ftr-332	1995	89	goodwill	goodwill	NOUN
ftr-332	1995	90	of	of	ADP
ftr-332	1995	91	the	the	DET
ftr-332	1995	92	practice	practice	NOUN
ftr-332	1995	93	back	back	ADV
ftr-332	1995	94	to	to	ADP
ftr-332	1995	95	dr	dr	PROPN
ftr-332	1995	96	.	.	PROPN
ftr-332	1995	97	howard	howard	PROPN
ftr-332	1995	98	,	,	PUNCT
ftr-332	1995	99	added	add	VERB
ftr-332	1995	100	that	that	SCONJ
ftr-332	1995	101	even	even	ADV
ftr-332	1995	102	if	if	SCONJ
ftr-332	1995	103	it	it	PRON
ftr-332	1995	104	accepted	accept	VERB
ftr-332	1995	105	that	that	DET
ftr-332	1995	106	argument	argument	NOUN
ftr-332	1995	107	,	,	PUNCT
ftr-332	1995	108	―such	―such	DET
ftr-332	1995	109	a	a	DET
ftr-332	1995	110	release	release	NOUN
ftr-332	1995	111	would	would	AUX
ftr-332	1995	112	constitute	constitute	VERB
ftr-332	1995	113	a	a	DET
ftr-332	1995	114	dividend	dividend	NOUN
ftr-332	1995	115	payment	payment	NOUN
ftr-332	1995	116	,	,	PUNCT
ftr-332	1995	117	the	the	DET
ftr-332	1995	118	value	value	NOUN
ftr-332	1995	119	of	of	ADP
ftr-332	1995	120	which	which	PRON
ftr-332	1995	121	would	would	AUX
ftr-332	1995	122	be	be	AUX
ftr-332	1995	123	equivalent	equivalent	ADJ
ftr-332	1995	124	to	to	ADP
ftr-332	1995	125	the	the	DET
ftr-332	1995	126	price	price	NOUN
ftr-332	1995	127	paid	pay	VERB
ftr-332	1995	128	for	for	ADP
ftr-332	1995	129	the	the	DET
ftr-332	1995	130	goodwill	goodwill	NOUN
ftr-332	1995	131	of	of	ADP
ftr-332	1995	132	the	the	DET
ftr-332	1995	133	dental	dental	ADJ
ftr-332	1995	134	practice.‖	practice.‖	NOUN
ftr-332	1995	135	5	5	NUM
ftr-332	1995	136	.	.	PUNCT
ftr-332	1996	1	―[a]doption	―[a]doption	NOUN
ftr-332	1996	2	of	of	ADP
ftr-332	1996	3	these	these	DET
ftr-332	1996	4	exceptions	exception	NOUN
ftr-332	1996	5	[	[	X
ftr-332	1996	6	to	to	ADP
ftr-332	1996	7	§	§	PROPN
ftr-332	1996	8	382(g	382(g	PROPN
ftr-332	1996	9	)	)	PUNCT
ftr-332	1996	10	]	]	PUNCT
ftr-332	1996	11	is	be	AUX
ftr-332	1996	12	appropriate	appropriate	ADJ
ftr-332	1996	13	because	because	SCONJ
ftr-332	1996	14	these	these	DET
ftr-332	1996	15	transactions	transaction	NOUN
ftr-332	1996	16	do	do	AUX
ftr-332	1996	17	not	not	PART
ftr-332	1996	18	introduce	introduce	VERB
ftr-332	1996	19	new	new	ADJ
ftr-332	1996	20	capital	capital	NOUN
ftr-332	1996	21	into	into	ADP
ftr-332	1996	22	the	the	DET
ftr-332	1996	23	loss	loss	NOUN
ftr-332	1996	24	corporation	corporation	NOUN
ftr-332	1996	25	and	and	CCONJ
ftr-332	1996	26	because	because	SCONJ
ftr-332	1996	27	direct	direct	ADJ
ftr-332	1996	28	or	or	CCONJ
ftr-332	1996	29	indirect	indirect	ADJ
ftr-332	1996	30	ownership	ownership	NOUN
ftr-332	1996	31	of	of	ADP
ftr-332	1996	32	the	the	DET
ftr-332	1996	33	loss	loss	NOUN
ftr-332	1996	34	corporation	corporation	NOUN
ftr-332	1996	35	becomes	become	VERB
ftr-332	1996	36	less	less	ADV
ftr-332	1996	37	concentrated	concentrated	ADJ
ftr-332	1996	38	,	,	PUNCT
ftr-332	1996	39	thus	thus	ADV
ftr-332	1996	40	diminishing	diminish	VERB
ftr-332	1996	41	the	the	DET
ftr-332	1996	42	opportunity	opportunity	NOUN
ftr-332	1996	43	for	for	ADP
ftr-332	1996	44	loss	loss	NOUN
ftr-332	1996	45	trafficking.‖	trafficking.‖	PROPN
ftr-332	1996	46	reg–149625–10	reg–149625–10	NOUN
ftr-332	1996	47	,	,	PUNCT
ftr-332	1996	48	application	application	NOUN
ftr-332	1996	49	of	of	ADP
ftr-332	1996	50	the	the	DET
ftr-332	1996	51	segregation	segregation	NOUN
ftr-332	1996	52	rules	rule	VERB
ftr-332	1996	53	to	to	ADP
ftr-332	1996	54	small	small	ADJ
ftr-332	1996	55	shareholders	shareholder	NOUN
ftr-332	1996	56	,	,	PUNCT
ftr-332	1996	57	76	76	NUM
ftr-332	1996	58	f.r	f.r	NOUN
ftr-332	1996	59	.	.	PROPN
ftr-332	1996	60	72362	72362	NUM
ftr-332	1996	61	(	(	PUNCT
ftr-332	1996	62	11/23/11	11/23/11	NUM
ftr-332	1996	63	)	)	PUNCT
ftr-332	1996	64	.	.	PUNCT
ftr-332	1997	1	the	the	DET
ftr-332	1997	2	treasury	treasury	PROPN
ftr-332	1997	3	department	department	PROPN
ftr-332	1997	4	has	have	AUX
ftr-332	1997	5	published	publish	VERB
ftr-332	1997	6	proposed	propose	VERB
ftr-332	1997	7	amendments	amendment	NOUN
ftr-332	1997	8	to	to	ADP
ftr-332	1997	9	reg	reg	NOUN
ftr-332	1997	10	.	.	PUNCT
ftr-332	1998	1	§	§	PROPN
ftr-332	1998	2	1.382	1.382	NUM
ftr-332	1998	3	-	-	SYM
ftr-332	1998	4	3	3	NUM
ftr-332	1998	5	274	274	NUM
ftr-332	1998	6	florida	florida	PROPN
ftr-332	1998	7	tax	tax	NOUN
ftr-332	1998	8	review	review	NOUN
ftr-332	1998	9	[	[	X
ftr-332	1998	10	vol	vol	NOUN
ftr-332	1998	11	.	.	PUNCT
ftr-332	1999	1	12:5	12:5	NUM
ftr-332	1999	2	that	that	PRON
ftr-332	1999	3	would	would	AUX
ftr-332	1999	4	reduce	reduce	VERB
ftr-332	1999	5	the	the	DET
ftr-332	1999	6	complexity	complexity	NOUN
ftr-332	1999	7	of	of	ADP
ftr-332	1999	8	applying	apply	VERB
ftr-332	1999	9	§	§	PROPN
ftr-332	1999	10	382	382	NUM
ftr-332	1999	11	in	in	ADP
ftr-332	1999	12	tracking	tracking	NOUN
ftr-332	1999	13	transactions	transaction	NOUN
ftr-332	1999	14	involving	involve	VERB
ftr-332	1999	15	small	small	ADJ
ftr-332	1999	16	amounts	amount	NOUN
ftr-332	1999	17	of	of	ADP
ftr-332	1999	18	stock	stock	NOUN
ftr-332	1999	19	of	of	ADP
ftr-332	1999	20	a	a	DET
ftr-332	1999	21	loss	loss	NOUN
ftr-332	1999	22	corporation	corporation	NOUN
ftr-332	1999	23	.	.	PUNCT
ftr-332	2000	1	reg	reg	NOUN
ftr-332	2000	2	.	.	PUNCT
ftr-332	2001	1	§	§	PROPN
ftr-332	2001	2	1.382	1.382	NUM
ftr-332	2001	3	-	-	SYM
ftr-332	2001	4	3	3	NUM
ftr-332	2001	5	currently	currently	ADV
ftr-332	2001	6	provides	provide	VERB
ftr-332	2001	7	that	that	SCONJ
ftr-332	2001	8	all	all	DET
ftr-332	2001	9	shareholders	shareholder	NOUN
ftr-332	2001	10	who	who	PRON
ftr-332	2001	11	do	do	AUX
ftr-332	2001	12	not	not	PART
ftr-332	2001	13	individually	individually	ADV
ftr-332	2001	14	own	own	VERB
ftr-332	2001	15	five	five	NUM
ftr-332	2001	16	percent	percent	NOUN
ftr-332	2001	17	of	of	ADP
ftr-332	2001	18	a	a	DET
ftr-332	2001	19	loss	loss	NOUN
ftr-332	2001	20	corporation	corporation	NOUN
ftr-332	2001	21	are	be	AUX
ftr-332	2001	22	grouped	group	VERB
ftr-332	2001	23	together	together	ADV
ftr-332	2001	24	and	and	CCONJ
ftr-332	2001	25	treated	treat	VERB
ftr-332	2001	26	as	as	ADP
ftr-332	2001	27	a	a	DET
ftr-332	2001	28	single	single	ADJ
ftr-332	2001	29	―public	―public	PROPN
ftr-332	2001	30	group‖	group‖	PROPN
ftr-332	2001	31	five	five	NUM
ftr-332	2001	32	-	-	PUNCT
ftr-332	2001	33	percent	percent	NOUN
ftr-332	2001	34	shareholder	shareholder	NOUN
ftr-332	2001	35	.	.	PUNCT
ftr-332	2002	1	however	however	ADV
ftr-332	2002	2	,	,	PUNCT
ftr-332	2002	3	current	current	ADJ
ftr-332	2002	4	temp	temp	NOUN
ftr-332	2002	5	.	.	PUNCT
ftr-332	2003	1	reg	reg	NOUN
ftr-332	2003	2	.	.	PUNCT
ftr-332	2004	1	§	§	PROPN
ftr-332	2004	2	1.382	1.382	NUM
ftr-332	2004	3	-	-	SYM
ftr-332	2004	4	2	2	NUM
ftr-332	2004	5	t	t	NOUN
ftr-332	2004	6	segregates	segregate	VERB
ftr-332	2004	7	into	into	ADP
ftr-332	2004	8	two	two	NUM
ftr-332	2004	9	or	or	CCONJ
ftr-332	2004	10	more	more	ADJ
ftr-332	2004	11	public	public	ADJ
ftr-332	2004	12	groups	group	NOUN
ftr-332	2004	13	any	any	DET
ftr-332	2004	14	public	public	ADJ
ftr-332	2004	15	group	group	NOUN
ftr-332	2004	16	of	of	ADP
ftr-332	2004	17	less	less	ADJ
ftr-332	2004	18	than	than	ADP
ftr-332	2004	19	five	five	NUM
ftr-332	2004	20	percent	percent	NOUN
ftr-332	2004	21	stockholders	stockholder	NOUN
ftr-332	2004	22	that	that	PRON
ftr-332	2004	23	can	can	AUX
ftr-332	2004	24	be	be	AUX
ftr-332	2004	25	separately	separately	ADV
ftr-332	2004	26	identified	identify	VERB
ftr-332	2004	27	as	as	ADP
ftr-332	2004	28	having	having	AUX
ftr-332	2004	29	acquired	acquire	VERB
ftr-332	2004	30	their	their	PRON
ftr-332	2004	31	stock	stock	NOUN
ftr-332	2004	32	in	in	ADP
ftr-332	2004	33	a	a	DET
ftr-332	2004	34	particular	particular	ADJ
ftr-332	2004	35	transaction	transaction	NOUN
ftr-332	2004	36	.	.	PUNCT
ftr-332	2005	1	the	the	DET
ftr-332	2005	2	proposed	propose	VERB
ftr-332	2005	3	regulations	regulation	NOUN
ftr-332	2005	4	would	would	AUX
ftr-332	2005	5	provide	provide	VERB
ftr-332	2005	6	that	that	SCONJ
ftr-332	2005	7	the	the	DET
ftr-332	2005	8	segregation	segregation	NOUN
ftr-332	2005	9	rule	rule	NOUN
ftr-332	2005	10	does	do	AUX
ftr-332	2005	11	not	not	PART
ftr-332	2005	12	apply	apply	VERB
ftr-332	2005	13	to	to	ADP
ftr-332	2005	14	transfers	transfer	NOUN
ftr-332	2005	15	of	of	ADP
ftr-332	2005	16	a	a	DET
ftr-332	2005	17	loss	loss	NOUN
ftr-332	2005	18	corporation‘s	corporation‘s	NOUN
ftr-332	2005	19	stock	stock	NOUN
ftr-332	2005	20	to	to	ADP
ftr-332	2005	21	non	non	ADJ
ftr-332	2005	22	-	-	ADJ
ftr-332	2005	23	five	five	NUM
ftr-332	2005	24	-	-	PUNCT
ftr-332	2005	25	percent	percent	NOUN
ftr-332	2005	26	shareholders	shareholder	NOUN
ftr-332	2005	27	by	by	ADP
ftr-332	2005	28	fivepercent	fivepercent	ADJ
ftr-332	2005	29	shareholders	shareholder	NOUN
ftr-332	2005	30	,	,	PUNCT
ftr-332	2005	31	or	or	CCONJ
ftr-332	2005	32	entities	entity	NOUN
ftr-332	2005	33	that	that	PRON
ftr-332	2005	34	directly	directly	ADV
ftr-332	2005	35	or	or	CCONJ
ftr-332	2005	36	indirectly	indirectly	ADV
ftr-332	2005	37	own	own	ADJ
ftr-332	2005	38	at	at	ADV
ftr-332	2005	39	least	least	ADV
ftr-332	2005	40	five	five	NUM
ftr-332	2005	41	percent	percent	NOUN
ftr-332	2005	42	of	of	ADP
ftr-332	2005	43	a	a	DET
ftr-332	2005	44	loss	loss	NOUN
ftr-332	2005	45	corporation	corporation	NOUN
ftr-332	2005	46	whose	whose	DET
ftr-332	2005	47	owners	owner	NOUN
ftr-332	2005	48	(	(	PUNCT
ftr-332	2005	49	excluding	exclude	VERB
ftr-332	2005	50	those	those	PRON
ftr-332	2005	51	who	who	PRON
ftr-332	2005	52	are	be	AUX
ftr-332	2005	53	five	five	NUM
ftr-332	2005	54	percent	percent	NOUN
ftr-332	2005	55	shareholders	shareholder	NOUN
ftr-332	2005	56	of	of	ADP
ftr-332	2005	57	a	a	DET
ftr-332	2005	58	loss	loss	NOUN
ftr-332	2005	59	corporation	corporation	NOUN
ftr-332	2005	60	)	)	PUNCT
ftr-332	2005	61	own	own	ADJ
ftr-332	2005	62	,	,	PUNCT
ftr-332	2005	63	in	in	ADP
ftr-332	2005	64	the	the	DET
ftr-332	2005	65	aggregate	aggregate	NOUN
ftr-332	2005	66	,	,	PUNCT
ftr-332	2005	67	five	five	NUM
ftr-332	2005	68	percent	percent	NOUN
ftr-332	2005	69	or	or	CCONJ
ftr-332	2005	70	more	more	ADJ
ftr-332	2005	71	of	of	ADP
ftr-332	2005	72	a	a	DET
ftr-332	2005	73	loss	loss	NOUN
ftr-332	2005	74	corporation	corporation	NOUN
ftr-332	2005	75	.	.	PUNCT
ftr-332	2006	1	the	the	DET
ftr-332	2006	2	proposed	propose	VERB
ftr-332	2006	3	regulations	regulation	NOUN
ftr-332	2006	4	also	also	ADV
ftr-332	2006	5	would	would	AUX
ftr-332	2006	6	provide	provide	VERB
ftr-332	2006	7	that	that	SCONJ
ftr-332	2006	8	the	the	DET
ftr-332	2006	9	segregation	segregation	NOUN
ftr-332	2006	10	rules	rule	NOUN
ftr-332	2006	11	do	do	AUX
ftr-332	2006	12	not	not	PART
ftr-332	2006	13	apply	apply	VERB
ftr-332	2006	14	to	to	ADP
ftr-332	2006	15	transfers	transfer	NOUN
ftr-332	2006	16	of	of	ADP
ftr-332	2006	17	ownership	ownership	NOUN
ftr-332	2006	18	interests	interest	NOUN
ftr-332	2006	19	in	in	ADP
ftr-332	2006	20	fivepercent	fivepercent	ADJ
ftr-332	2006	21	entities	entity	NOUN
ftr-332	2006	22	to	to	ADP
ftr-332	2006	23	shareholders	shareholder	NOUN
ftr-332	2006	24	who	who	PRON
ftr-332	2006	25	are	be	AUX
ftr-332	2006	26	not	not	PART
ftr-332	2006	27	themselves	themselves	PRON
ftr-332	2006	28	five	five	NUM
ftr-332	2006	29	-	-	PUNCT
ftr-332	2006	30	percent	percent	NOUN
ftr-332	2006	31	shareholders	shareholder	NOUN
ftr-332	2006	32	.	.	PUNCT
ftr-332	2007	1	the	the	DET
ftr-332	2007	2	proposed	propose	VERB
ftr-332	2007	3	regulations	regulation	NOUN
ftr-332	2007	4	also	also	ADV
ftr-332	2007	5	provide	provide	VERB
ftr-332	2007	6	a	a	DET
ftr-332	2007	7	special	special	ADJ
ftr-332	2007	8	exception	exception	NOUN
ftr-332	2007	9	under	under	ADP
ftr-332	2007	10	which	which	PRON
ftr-332	2007	11	a	a	DET
ftr-332	2007	12	loss	loss	NOUN
ftr-332	2007	13	corporation	corporation	NOUN
ftr-332	2007	14	may	may	AUX
ftr-332	2007	15	annually	annually	ADV
ftr-332	2007	16	redeem	redeem	VERB
ftr-332	2007	17	ten	ten	NUM
ftr-332	2007	18	percent	percent	NOUN
ftr-332	2007	19	of	of	ADP
ftr-332	2007	20	the	the	DET
ftr-332	2007	21	value	value	NOUN
ftr-332	2007	22	of	of	ADP
ftr-332	2007	23	its	its	PRON
ftr-332	2007	24	stock	stock	NOUN
ftr-332	2007	25	,	,	PUNCT
ftr-332	2007	26	or	or	CCONJ
ftr-332	2007	27	10	10	NUM
ftr-332	2007	28	percent	percent	NOUN
ftr-332	2007	29	of	of	ADP
ftr-332	2007	30	the	the	DET
ftr-332	2007	31	shares	share	NOUN
ftr-332	2007	32	of	of	ADP
ftr-332	2007	33	a	a	DET
ftr-332	2007	34	particular	particular	ADJ
ftr-332	2007	35	class	class	NOUN
ftr-332	2007	36	of	of	ADP
ftr-332	2007	37	stock	stock	NOUN
ftr-332	2007	38	,	,	PUNCT
ftr-332	2007	39	without	without	ADP
ftr-332	2007	40	triggering	trigger	VERB
ftr-332	2007	41	the	the	DET
ftr-332	2007	42	segregation	segregation	NOUN
ftr-332	2007	43	rules	rule	NOUN
ftr-332	2007	44	and	and	CCONJ
ftr-332	2007	45	the	the	DET
ftr-332	2007	46	creation	creation	NOUN
ftr-332	2007	47	of	of	ADP
ftr-332	2007	48	new	new	ADJ
ftr-332	2007	49	5	5	NUM
ftr-332	2007	50	percent	percent	NOUN
ftr-332	2007	51	groups	group	NOUN
ftr-332	2007	52	.	.	PUNCT
ftr-332	2008	1	under	under	ADP
ftr-332	2008	2	the	the	DET
ftr-332	2008	3	proposed	propose	VERB
ftr-332	2008	4	regulations	regulation	NOUN
ftr-332	2008	5	,	,	PUNCT
ftr-332	2008	6	transactions	transaction	NOUN
ftr-332	2008	7	that	that	PRON
ftr-332	2008	8	under	under	ADP
ftr-332	2008	9	the	the	DET
ftr-332	2008	10	current	current	ADJ
ftr-332	2008	11	rules	rule	NOUN
ftr-332	2008	12	result	result	VERB
ftr-332	2008	13	in	in	ADP
ftr-332	2008	14	the	the	DET
ftr-332	2008	15	creation	creation	NOUN
ftr-332	2008	16	of	of	ADP
ftr-332	2008	17	a	a	DET
ftr-332	2008	18	new	new	ADJ
ftr-332	2008	19	public	public	ADJ
ftr-332	2008	20	group	group	NOUN
ftr-332	2008	21	,	,	PUNCT
ftr-332	2008	22	and	and	CCONJ
ftr-332	2008	23	thus	thus	ADV
ftr-332	2008	24	a	a	DET
ftr-332	2008	25	possible	possible	ADJ
ftr-332	2008	26	owner	owner	NOUN
ftr-332	2008	27	shift	shift	NOUN
ftr-332	2008	28	,	,	PUNCT
ftr-332	2008	29	simply	simply	ADV
ftr-332	2008	30	will	will	AUX
ftr-332	2008	31	be	be	AUX
ftr-332	2008	32	folded	fold	VERB
ftr-332	2008	33	into	into	ADP
ftr-332	2008	34	the	the	DET
ftr-332	2008	35	existing	exist	VERB
ftr-332	2008	36	public	public	ADJ
ftr-332	2008	37	groups	group	NOUN
ftr-332	2008	38	,	,	PUNCT
ftr-332	2008	39	thereby	thereby	ADV
ftr-332	2008	40	reducing	reduce	VERB
ftr-332	2008	41	the	the	DET
ftr-332	2008	42	chance	chance	NOUN
ftr-332	2008	43	of	of	ADP
ftr-332	2008	44	an	an	DET
ftr-332	2008	45	ownership	ownership	NOUN
ftr-332	2008	46	change	change	NOUN
ftr-332	2008	47	.	.	PUNCT
ftr-332	2009	1	6	6	X
ftr-332	2009	2	.	.	X
ftr-332	2009	3	corporate	corporate	ADJ
ftr-332	2009	4	shareholders	shareholder	NOUN
ftr-332	2009	5	knew	know	VERB
ftr-332	2009	6	what	what	PRON
ftr-332	2009	7	midcoast	midcoast	PROPN
ftr-332	2009	8	’s	’s	PART
ftr-332	2009	9	midco	midco	PROPN
ftr-332	2009	10	deal	deal	NOUN
ftr-332	2009	11	was	be	AUX
ftr-332	2009	12	all	all	ADV
ftr-332	2009	13	about	about	ADP
ftr-332	2009	14	.	.	PUNCT
ftr-332	2010	1	transferee	transferee	PROPN
ftr-332	2010	2	liability	liability	NOUN
ftr-332	2010	3	imposed	impose	VERB
ftr-332	2010	4	.	.	PUNCT
ftr-332	2011	1	feldman	feldman	PROPN
ftr-332	2011	2	v.	v.	PROPN
ftr-332	2011	3	commissioner	commissioner	PROPN
ftr-332	2011	4	,	,	PUNCT
ftr-332	2011	5	t.c	t.c	PROPN
ftr-332	2011	6	.	.	PROPN
ftr-332	2011	7	memo	memo	NOUN
ftr-332	2011	8	.	.	PUNCT
ftr-332	2012	1	2011	2011	NUM
ftr-332	2012	2	-	-	SYM
ftr-332	2012	3	297	297	NUM
ftr-332	2012	4	(	(	PUNCT
ftr-332	2012	5	12/27/11	12/27/11	NUM
ftr-332	2012	6	)	)	PUNCT
ftr-332	2012	7	.	.	PUNCT
ftr-332	2013	1	the	the	DET
ftr-332	2013	2	tax	tax	NOUN
ftr-332	2013	3	court	court	NOUN
ftr-332	2013	4	(	(	PUNCT
ftr-332	2013	5	judge	judge	NOUN
ftr-332	2013	6	swift	swift	NOUN
ftr-332	2013	7	)	)	PUNCT
ftr-332	2013	8	upheld	uphold	VERB
ftr-332	2013	9	transferee	transferee	NOUN
ftr-332	2013	10	liability	liability	NOUN
ftr-332	2013	11	against	against	ADP
ftr-332	2013	12	the	the	DET
ftr-332	2013	13	shareholders	shareholder	NOUN
ftr-332	2013	14	of	of	ADP
ftr-332	2013	15	a	a	DET
ftr-332	2013	16	corporation	corporation	NOUN
ftr-332	2013	17	who	who	PRON
ftr-332	2013	18	sold	sell	VERB
ftr-332	2013	19	the	the	DET
ftr-332	2013	20	stock	stock	NOUN
ftr-332	2013	21	of	of	ADP
ftr-332	2013	22	the	the	DET
ftr-332	2013	23	corporation	corporation	NOUN
ftr-332	2013	24	engaged	engage	VERB
ftr-332	2013	25	in	in	ADP
ftr-332	2013	26	a	a	DET
ftr-332	2013	27	purported	purport	VERB
ftr-332	2013	28	stock	stock	NOUN
ftr-332	2013	29	sale	sale	NOUN
ftr-332	2013	30	to	to	ADP
ftr-332	2013	31	a	a	DET
ftr-332	2013	32	midco	midco	ADJ
ftr-332	2013	33	(	(	PUNCT
ftr-332	2013	34	the	the	DET
ftr-332	2013	35	infamous	infamous	ADJ
ftr-332	2013	36	midcoast	midcoast	NOUN
ftr-332	2013	37	)	)	PUNCT
ftr-332	2013	38	to	to	PART
ftr-332	2013	39	avoid	avoid	VERB
ftr-332	2013	40	recognition	recognition	NOUN
ftr-332	2013	41	of	of	ADP
ftr-332	2013	42	gain	gain	NOUN
ftr-332	2013	43	from	from	ADP
ftr-332	2013	44	earlier	early	ADJ
ftr-332	2013	45	sale	sale	NOUN
ftr-332	2013	46	of	of	ADP
ftr-332	2013	47	the	the	DET
ftr-332	2013	48	corporation‘s	corporation‘s	PROPN
ftr-332	2013	49	assets	asset	NOUN
ftr-332	2013	50	.	.	PUNCT
ftr-332	2014	1	the	the	DET
ftr-332	2014	2	transaction	transaction	NOUN
ftr-332	2014	3	was	be	AUX
ftr-332	2014	4	structured	structure	VERB
ftr-332	2014	5	as	as	ADP
ftr-332	2014	6	a	a	DET
ftr-332	2014	7	stock	stock	NOUN
ftr-332	2014	8	redemption	redemption	NOUN
ftr-332	2014	9	for	for	ADP
ftr-332	2014	10	cash	cash	NOUN
ftr-332	2014	11	after	after	ADP
ftr-332	2014	12	the	the	DET
ftr-332	2014	13	asset	asset	NOUN
ftr-332	2014	14	sale	sale	NOUN
ftr-332	2014	15	,	,	PUNCT
ftr-332	2014	16	with	with	ADP
ftr-332	2014	17	the	the	DET
ftr-332	2014	18	remainder	remainder	NOUN
ftr-332	2014	19	of	of	ADP
ftr-332	2014	20	the	the	DET
ftr-332	2014	21	stock	stock	NOUN
ftr-332	2014	22	being	be	AUX
ftr-332	2014	23	sold	sell	VERB
ftr-332	2014	24	in	in	ADP
ftr-332	2014	25	the	the	DET
ftr-332	2014	26	same	same	ADJ
ftr-332	2014	27	taxable	taxable	ADJ
ftr-332	2014	28	year	year	NOUN
ftr-332	2014	29	of	of	ADP
ftr-332	2014	30	the	the	DET
ftr-332	2014	31	corporation	corporation	NOUN
ftr-332	2014	32	to	to	ADP
ftr-332	2014	33	a	a	DET
ftr-332	2014	34	midco	midco	NOUN
ftr-332	2014	35	that	that	PRON
ftr-332	2014	36	purported	purport	VERB
ftr-332	2014	37	to	to	PART
ftr-332	2014	38	shelter	shelter	VERB
ftr-332	2014	39	the	the	DET
ftr-332	2014	40	gains	gain	NOUN
ftr-332	2014	41	with	with	ADP
ftr-332	2014	42	losses	loss	NOUN
ftr-332	2014	43	from	from	ADP
ftr-332	2014	44	purported	purport	VERB
ftr-332	2014	45	distressed	distressed	ADJ
ftr-332	2014	46	debt	debt	NOUN
ftr-332	2014	47	tax	tax	NOUN
ftr-332	2014	48	shelter	shelter	NOUN
ftr-332	2014	49	transactions	transaction	NOUN
ftr-332	2014	50	.	.	PUNCT
ftr-332	2015	1	the	the	DET
ftr-332	2015	2	purported	purport	VERB
ftr-332	2015	3	stock	stock	NOUN
ftr-332	2015	4	sale	sale	NOUN
ftr-332	2015	5	―lack[ed	―lack[ed	PROPN
ftr-332	2015	6	]	]	PUNCT
ftr-332	2015	7	both	both	DET
ftr-332	2015	8	business	business	NOUN
ftr-332	2015	9	purpose	purpose	NOUN
ftr-332	2015	10	and	and	CCONJ
ftr-332	2015	11	economic	economic	ADJ
ftr-332	2015	12	substance‖	substance‖	PROPN
ftr-332	2015	13	and	and	CCONJ
ftr-332	2015	14	was	be	AUX
ftr-332	2015	15	disregarded	disregard	VERB
ftr-332	2015	16	for	for	ADP
ftr-332	2015	17	federal	federal	ADJ
ftr-332	2015	18	income	income	NOUN
ftr-332	2015	19	tax	tax	NOUN
ftr-332	2015	20	purposes	purpose	NOUN
ftr-332	2015	21	.	.	PUNCT
ftr-332	2016	1	―the	―the	DET
ftr-332	2016	2	substance	substance	NOUN
ftr-332	2016	3	of	of	ADP
ftr-332	2016	4	the	the	DET
ftr-332	2016	5	transaction	transaction	NOUN
ftr-332	2016	6	was	be	AUX
ftr-332	2016	7	a	a	DET
ftr-332	2016	8	liquidation	liquidation	NOUN
ftr-332	2016	9	[	[	X
ftr-332	2016	10	of	of	ADP
ftr-332	2016	11	the	the	DET
ftr-332	2016	12	corporation	corporation	NOUN
ftr-332	2016	13	]	]	PUNCT
ftr-332	2016	14	and	and	CCONJ
ftr-332	2016	15	a	a	DET
ftr-332	2016	16	fee	fee	NOUN
ftr-332	2016	17	payment	payment	NOUN
ftr-332	2016	18	to	to	ADP
ftr-332	2016	19	midcoast	midcoast	NOUN
ftr-332	2016	20	for	for	ADP
ftr-332	2016	21	its	its	PRON
ftr-332	2016	22	role	role	NOUN
ftr-332	2016	23	in	in	ADP
ftr-332	2016	24	facilitating	facilitate	VERB
ftr-332	2016	25	the	the	DET
ftr-332	2016	26	sham.‖	sham.‖	NOUN
ftr-332	2016	27	the	the	DET
ftr-332	2016	28	court	court	NOUN
ftr-332	2016	29	specifically	specifically	ADV
ftr-332	2016	30	noted	note	VERB
ftr-332	2016	31	that	that	SCONJ
ftr-332	2016	32	the	the	DET
ftr-332	2016	33	taxpayers	taxpayer	NOUN
ftr-332	2016	34	took	take	VERB
ftr-332	2016	35	no	no	DET
ftr-332	2016	36	actions	action	NOUN
ftr-332	2016	37	to	to	PART
ftr-332	2016	38	ensure	ensure	VERB
ftr-332	2016	39	that	that	SCONJ
ftr-332	2016	40	the	the	DET
ftr-332	2016	41	corporate	corporate	ADJ
ftr-332	2016	42	income	income	NOUN
ftr-332	2016	43	tax	tax	NOUN
ftr-332	2016	44	liability	liability	NOUN
ftr-332	2016	45	triggered	trigger	VERB
ftr-332	2016	46	by	by	ADP
ftr-332	2016	47	the	the	DET
ftr-332	2016	48	asset	asset	NOUN
ftr-332	2016	49	sale	sale	NOUN
ftr-332	2016	50	would	would	AUX
ftr-332	2016	51	be	be	AUX
ftr-332	2016	52	paid	pay	VERB
ftr-332	2016	53	,	,	PUNCT
ftr-332	2016	54	and	and	CCONJ
ftr-332	2016	55	that	that	SCONJ
ftr-332	2016	56	it	it	PRON
ftr-332	2016	57	remained	remain	VERB
ftr-332	2016	58	unpaid	unpaid	ADJ
ftr-332	2016	59	.	.	PUNCT
ftr-332	2017	1	2012	2012	NUM
ftr-332	2017	2	]	]	PUNCT
ftr-332	2017	3	recent	recent	ADJ
ftr-332	2017	4	developments	development	NOUN
ftr-332	2017	5	in	in	ADP
ftr-332	2017	6	federal	federal	ADJ
ftr-332	2017	7	income	income	NOUN
ftr-332	2017	8	taxation	taxation	NOUN
ftr-332	2017	9	275	275	NUM
ftr-332	2017	10	a.	a.	NOUN
ftr-332	2017	11	a	a	DET
ftr-332	2017	12	different	different	ADJ
ftr-332	2017	13	tax	tax	NOUN
ftr-332	2017	14	court	court	NOUN
ftr-332	2017	15	judge	judge	NOUN
ftr-332	2017	16	sees	see	VERB
ftr-332	2017	17	a	a	DET
ftr-332	2017	18	somewhat	somewhat	ADV
ftr-332	2017	19	differently	differently	ADV
ftr-332	2017	20	structured	structure	VERB
ftr-332	2017	21	midcoast	midcoast	PROPN
ftr-332	2017	22	deal	deal	NOUN
ftr-332	2017	23	as	as	ADP
ftr-332	2017	24	immune	immune	ADJ
ftr-332	2017	25	from	from	ADP
ftr-332	2017	26	transferee	transferee	PROPN
ftr-332	2017	27	liability	liability	NOUN
ftr-332	2017	28	.	.	PUNCT
ftr-332	2018	1	frank	frank	PROPN
ftr-332	2018	2	sawyer	sawyer	PROPN
ftr-332	2018	3	trust	trust	PROPN
ftr-332	2018	4	of	of	ADP
ftr-332	2018	5	may	may	PROPN
ftr-332	2018	6	1992	1992	NUM
ftr-332	2018	7	v.	v.	ADP
ftr-332	2018	8	commissioner	commissioner	PROPN
ftr-332	2018	9	,	,	PUNCT
ftr-332	2018	10	t.c	t.c	PROPN
ftr-332	2018	11	.	.	PROPN
ftr-332	2018	12	memo	memo	NOUN
ftr-332	2018	13	.	.	PUNCT
ftr-332	2019	1	2011	2011	NUM
ftr-332	2019	2	-	-	SYM
ftr-332	2019	3	290	290	NUM
ftr-332	2019	4	(	(	PUNCT
ftr-332	2019	5	12/	12/	NUM
ftr-332	2019	6	27/11	27/11	NUM
ftr-332	2019	7	)	)	PUNCT
ftr-332	2019	8	.	.	PUNCT
ftr-332	2020	1	the	the	DET
ftr-332	2020	2	tax	tax	NOUN
ftr-332	2020	3	court	court	NOUN
ftr-332	2020	4	(	(	PUNCT
ftr-332	2020	5	judge	judge	NOUN
ftr-332	2020	6	goeke	goeke	PROPN
ftr-332	2020	7	)	)	PUNCT
ftr-332	2020	8	refused	refuse	VERB
ftr-332	2020	9	to	to	PART
ftr-332	2020	10	uphold	uphold	VERB
ftr-332	2020	11	transferee	transferee	PROPN
ftr-332	2020	12	liability	liability	NOUN
ftr-332	2020	13	against	against	ADP
ftr-332	2020	14	the	the	DET
ftr-332	2020	15	shareholders	shareholder	NOUN
ftr-332	2020	16	of	of	ADP
ftr-332	2020	17	a	a	DET
ftr-332	2020	18	corporation	corporation	NOUN
ftr-332	2020	19	who	who	PRON
ftr-332	2020	20	sold	sell	VERB
ftr-332	2020	21	the	the	DET
ftr-332	2020	22	stock	stock	NOUN
ftr-332	2020	23	of	of	ADP
ftr-332	2020	24	the	the	DET
ftr-332	2020	25	corporation	corporation	NOUN
ftr-332	2020	26	engaged	engage	VERB
ftr-332	2020	27	to	to	ADP
ftr-332	2020	28	a	a	DET
ftr-332	2020	29	midco	midco	ADJ
ftr-332	2020	30	(	(	PUNCT
ftr-332	2020	31	fortrend	fortrend	NOUN
ftr-332	2020	32	,	,	PUNCT
ftr-332	2020	33	which	which	PRON
ftr-332	2020	34	was	be	AUX
ftr-332	2020	35	brought	bring	VERB
ftr-332	2020	36	into	into	ADP
ftr-332	2020	37	the	the	DET
ftr-332	2020	38	deal	deal	NOUN
ftr-332	2020	39	by	by	ADP
ftr-332	2020	40	the	the	DET
ftr-332	2020	41	infamous	infamous	ADJ
ftr-332	2020	42	midcoast	midcoast	NOUN
ftr-332	2020	43	to	to	PART
ftr-332	2020	44	provide	provide	VERB
ftr-332	2020	45	financing	financing	NOUN
ftr-332	2020	46	)	)	PUNCT
ftr-332	2020	47	after	after	ADP
ftr-332	2020	48	an	an	DET
ftr-332	2020	49	asset	asset	NOUN
ftr-332	2020	50	sale	sale	NOUN
ftr-332	2020	51	.	.	PUNCT
ftr-332	2021	1	he	he	PRON
ftr-332	2021	2	found	find	VERB
ftr-332	2021	3	that	that	SCONJ
ftr-332	2021	4	the	the	DET
ftr-332	2021	5	shareholders	shareholder	NOUN
ftr-332	2021	6	knew	know	VERB
ftr-332	2021	7	little	little	ADJ
ftr-332	2021	8	about	about	ADP
ftr-332	2021	9	the	the	DET
ftr-332	2021	10	mechanics	mechanic	NOUN
ftr-332	2021	11	of	of	ADP
ftr-332	2021	12	the	the	DET
ftr-332	2021	13	transaction	transaction	NOUN
ftr-332	2021	14	and	and	CCONJ
ftr-332	2021	15	exercised	exercise	VERB
ftr-332	2021	16	due	due	ADJ
ftr-332	2021	17	diligence	diligence	NOUN
ftr-332	2021	18	.	.	PUNCT
ftr-332	2022	1	the	the	DET
ftr-332	2022	2	trust	trust	NOUN
ftr-332	2022	3	representatives	representative	NOUN
ftr-332	2022	4	believed	believe	VERB
ftr-332	2022	5	fortrend‘s	fortrend‘s	PROPN
ftr-332	2022	6	attorneys	attorney	NOUN
ftr-332	2022	7	to	to	PART
ftr-332	2022	8	be	be	AUX
ftr-332	2022	9	from	from	ADP
ftr-332	2022	10	prestigious	prestigious	ADJ
ftr-332	2022	11	and	and	CCONJ
ftr-332	2022	12	reputable	reputable	ADJ
ftr-332	2022	13	law	law	NOUN
ftr-332	2022	14	firms	firm	NOUN
ftr-332	2022	15	.	.	PUNCT
ftr-332	2023	1	they	they	PRON
ftr-332	2023	2	assumed	assume	VERB
ftr-332	2023	3	that	that	SCONJ
ftr-332	2023	4	fortrend	fortrend	NOUN
ftr-332	2023	5	must	must	AUX
ftr-332	2023	6	have	have	AUX
ftr-332	2023	7	had	have	VERB
ftr-332	2023	8	some	some	DET
ftr-332	2023	9	method	method	NOUN
ftr-332	2023	10	of	of	ADP
ftr-332	2023	11	offsetting	offset	VERB
ftr-332	2023	12	the	the	DET
ftr-332	2023	13	taxable	taxable	ADJ
ftr-332	2023	14	gains	gain	NOUN
ftr-332	2023	15	within	within	ADP
ftr-332	2023	16	the	the	DET
ftr-332	2023	17	corporations	corporation	NOUN
ftr-332	2023	18	.	.	PUNCT
ftr-332	2024	1	they	they	PRON
ftr-332	2024	2	performed	perform	VERB
ftr-332	2024	3	due	due	ADJ
ftr-332	2024	4	diligence	diligence	NOUN
ftr-332	2024	5	with	with	ADP
ftr-332	2024	6	respect	respect	NOUN
ftr-332	2024	7	to	to	ADP
ftr-332	2024	8	fortrend	fortrend	NOUN
ftr-332	2024	9	to	to	PART
ftr-332	2024	10	ensure	ensure	VERB
ftr-332	2024	11	that	that	DET
ftr-332	2024	12	fortrend	fortrend	NOUN
ftr-332	2024	13	was	be	AUX
ftr-332	2024	14	not	not	PART
ftr-332	2024	15	a	a	DET
ftr-332	2024	16	scam	scam	NOUN
ftr-332	2024	17	operation	operation	NOUN
ftr-332	2024	18	and	and	CCONJ
ftr-332	2024	19	that	that	DET
ftr-332	2024	20	fortrend	fortrend	NOUN
ftr-332	2024	21	had	have	VERB
ftr-332	2024	22	the	the	DET
ftr-332	2024	23	financial	financial	ADJ
ftr-332	2024	24	capacity	capacity	NOUN
ftr-332	2024	25	to	to	PART
ftr-332	2024	26	purchase	purchase	VERB
ftr-332	2024	27	the	the	DET
ftr-332	2024	28	stock	stock	NOUN
ftr-332	2024	29	.	.	PUNCT
ftr-332	2025	1	the	the	DET
ftr-332	2025	2	trust	trust	NOUN
ftr-332	2025	3	representatives	representative	NOUN
ftr-332	2025	4	believed	believe	VERB
ftr-332	2025	5	fortrend	fortrend	PROPN
ftr-332	2025	6	assumed	assume	VERB
ftr-332	2025	7	the	the	DET
ftr-332	2025	8	risk	risk	NOUN
ftr-332	2025	9	of	of	ADP
ftr-332	2025	10	overpaying	overpay	VERB
ftr-332	2025	11	for	for	ADP
ftr-332	2025	12	the	the	DET
ftr-332	2025	13	taxi	taxi	NOUN
ftr-332	2025	14	corporations	corporation	NOUN
ftr-332	2025	15	if	if	SCONJ
ftr-332	2025	16	they	they	PRON
ftr-332	2025	17	did	do	AUX
ftr-332	2025	18	not	not	PART
ftr-332	2025	19	have	have	VERB
ftr-332	2025	20	a	a	DET
ftr-332	2025	21	legal	legal	ADJ
ftr-332	2025	22	way	way	NOUN
ftr-332	2025	23	for	for	ADP
ftr-332	2025	24	offsetting	offset	VERB
ftr-332	2025	25	or	or	CCONJ
ftr-332	2025	26	reducing	reduce	VERB
ftr-332	2025	27	the	the	DET
ftr-332	2025	28	tax	tax	NOUN
ftr-332	2025	29	liabilities	liability	NOUN
ftr-332	2025	30	.	.	PUNCT
ftr-332	2026	1			NOUN
ftr-332	2026	2	judge	judge	PROPN
ftr-332	2026	3	goeke	goeke	ADJ
ftr-332	2026	4	applied	apply	VERB
ftr-332	2026	5	state	state	NOUN
ftr-332	2026	6	fraudulent	fraudulent	ADJ
ftr-332	2026	7	conveyance	conveyance	NOUN
ftr-332	2026	8	law	law	NOUN
ftr-332	2026	9	to	to	PART
ftr-332	2026	10	determine	determine	VERB
ftr-332	2026	11	whether	whether	SCONJ
ftr-332	2026	12	the	the	DET
ftr-332	2026	13	transactions	transaction	NOUN
ftr-332	2026	14	should	should	AUX
ftr-332	2026	15	be	be	AUX
ftr-332	2026	16	collapsed	collapse	VERB
ftr-332	2026	17	and	and	CCONJ
ftr-332	2026	18	concluded	conclude	VERB
ftr-332	2026	19	that	that	SCONJ
ftr-332	2026	20	they	they	PRON
ftr-332	2026	21	should	should	AUX
ftr-332	2026	22	not	not	PART
ftr-332	2026	23	,	,	PUNCT
ftr-332	2026	24	because	because	SCONJ
ftr-332	2026	25	the	the	DET
ftr-332	2026	26	irs	irs	PROPN
ftr-332	2026	27	,	,	PUNCT
ftr-332	2026	28	which	which	PRON
ftr-332	2026	29	has	have	VERB
ftr-332	2026	30	the	the	DET
ftr-332	2026	31	burden	burden	NOUN
ftr-332	2026	32	of	of	ADP
ftr-332	2026	33	proof	proof	NOUN
ftr-332	2026	34	in	in	ADP
ftr-332	2026	35	transferee	transferee	PROPN
ftr-332	2026	36	liability	liability	NOUN
ftr-332	2026	37	cases	case	NOUN
ftr-332	2026	38	,	,	PUNCT
ftr-332	2026	39	did	do	AUX
ftr-332	2026	40	not	not	PART
ftr-332	2026	41	prove	prove	VERB
ftr-332	2026	42	that	that	SCONJ
ftr-332	2026	43	―the	―the	DET
ftr-332	2026	44	purported	purport	VERB
ftr-332	2026	45	transferee	transferee	NOUN
ftr-332	2026	46	had	have	VERB
ftr-332	2026	47	either	either	CCONJ
ftr-332	2026	48	actual	actual	ADJ
ftr-332	2026	49	or	or	CCONJ
ftr-332	2026	50	constructive	constructive	ADJ
ftr-332	2026	51	knowledge	knowledge	NOUN
ftr-332	2026	52	of	of	ADP
ftr-332	2026	53	the	the	DET
ftr-332	2026	54	entire	entire	ADJ
ftr-332	2026	55	scheme.‖	scheme.‖	NOUN
ftr-332	2026	56	because	because	SCONJ
ftr-332	2026	57	in	in	ADP
ftr-332	2026	58	this	this	DET
ftr-332	2026	59	case	case	NOUN
ftr-332	2026	60	the	the	DET
ftr-332	2026	61	transaction	transaction	NOUN
ftr-332	2026	62	was	be	AUX
ftr-332	2026	63	structured	structure	VERB
ftr-332	2026	64	in	in	ADP
ftr-332	2026	65	such	such	DET
ftr-332	2026	66	a	a	DET
ftr-332	2026	67	manner	manner	NOUN
ftr-332	2026	68	that	that	SCONJ
ftr-332	2026	69	the	the	DET
ftr-332	2026	70	corporation	corporation	NOUN
ftr-332	2026	71	never	never	ADV
ftr-332	2026	72	made	make	VERB
ftr-332	2026	73	any	any	DET
ftr-332	2026	74	payments	payment	NOUN
ftr-332	2026	75	to	to	ADP
ftr-332	2026	76	the	the	DET
ftr-332	2026	77	shareholders	shareholder	NOUN
ftr-332	2026	78	,	,	PUNCT
ftr-332	2026	79	there	there	PRON
ftr-332	2026	80	was	be	VERB
ftr-332	2026	81	no	no	DET
ftr-332	2026	82	actual	actual	ADJ
ftr-332	2026	83	or	or	CCONJ
ftr-332	2026	84	constructive	constructive	ADJ
ftr-332	2026	85	fraudulent	fraudulent	ADJ
ftr-332	2026	86	transfer	transfer	NOUN
ftr-332	2026	87	to	to	ADP
ftr-332	2026	88	the	the	DET
ftr-332	2026	89	shareholders	shareholder	NOUN
ftr-332	2026	90	.	.	PUNCT
ftr-332	2027	1	finally	finally	ADV
ftr-332	2027	2	,	,	PUNCT
ftr-332	2027	3	turning	turn	VERB
ftr-332	2027	4	to	to	ADP
ftr-332	2027	5	federal	federal	ADJ
ftr-332	2027	6	tax	tax	NOUN
ftr-332	2027	7	law	law	NOUN
ftr-332	2027	8	,	,	PUNCT
ftr-332	2027	9	judge	judge	NOUN
ftr-332	2027	10	goeke	goeke	PROPN
ftr-332	2027	11	held	hold	VERB
ftr-332	2027	12	that	that	SCONJ
ftr-332	2027	13	―substance	―substance	NOUN
ftr-332	2027	14	over	over	ADP
ftr-332	2027	15	form	form	NOUN
ftr-332	2027	16	and	and	CCONJ
ftr-332	2027	17	its	its	PRON
ftr-332	2027	18	related	related	ADJ
ftr-332	2027	19	doctrines	doctrine	NOUN
ftr-332	2027	20	[	[	X
ftr-332	2027	21	were	be	AUX
ftr-332	2027	22	]	]	PUNCT
ftr-332	2027	23	not	not	PART
ftr-332	2027	24	applicable,‖	applicable,‖	PROPN
ftr-332	2027	25	because	because	SCONJ
ftr-332	2027	26	the	the	DET
ftr-332	2027	27	transaction	transaction	NOUN
ftr-332	2027	28	was	be	AUX
ftr-332	2027	29	an	an	DET
ftr-332	2027	30	arm‘s	arm‘s	PROPN
ftr-332	2027	31	length	length	NOUN
ftr-332	2027	32	stock	stock	NOUN
ftr-332	2027	33	sale	sale	NOUN
ftr-332	2027	34	between	between	ADP
ftr-332	2027	35	the	the	DET
ftr-332	2027	36	shareholders	shareholder	NOUN
ftr-332	2027	37	and	and	CCONJ
ftr-332	2027	38	a	a	DET
ftr-332	2027	39	purchaser	purchaser	NOUN
ftr-332	2027	40	in	in	ADP
ftr-332	2027	41	which	which	PRON
ftr-332	2027	42	the	the	DET
ftr-332	2027	43	parties	party	NOUN
ftr-332	2027	44	agreed	agree	VERB
ftr-332	2027	45	that	that	SCONJ
ftr-332	2027	46	the	the	DET
ftr-332	2027	47	purchaser	purchaser	NOUN
ftr-332	2027	48	would	would	AUX
ftr-332	2027	49	be	be	AUX
ftr-332	2027	50	responsible	responsible	ADJ
ftr-332	2027	51	for	for	ADP
ftr-332	2027	52	reporting	report	VERB
ftr-332	2027	53	and	and	CCONJ
ftr-332	2027	54	paying	pay	VERB
ftr-332	2027	55	the	the	DET
ftr-332	2027	56	corporation‘s	corporation‘s	PROPN
ftr-332	2027	57	income	income	NOUN
ftr-332	2027	58	taxes	taxis	NOUN
ftr-332	2027	59	.	.	PUNCT
ftr-332	2028	1	―there	―there	PRON
ftr-332	2028	2	was	be	VERB
ftr-332	2028	3	no	no	DET
ftr-332	2028	4	preconceived	preconceived	ADJ
ftr-332	2028	5	plan	plan	NOUN
ftr-332	2028	6	to	to	PART
ftr-332	2028	7	avoid	avoid	VERB
ftr-332	2028	8	taxation	taxation	NOUN
ftr-332	2028	9	...	...	PUNCT
ftr-332	2029	1	.‖	.‖	PROPN
ftr-332	2029	2	judge	judge	PROPN
ftr-332	2029	3	goeke	goeke	PROPN
ftr-332	2029	4	distinguished	distinguished	ADJ
ftr-332	2029	5	feldman	feldman	PROPN
ftr-332	2029	6	v.	v.	PROPN
ftr-332	2029	7	commissioner	commissioner	PROPN
ftr-332	2029	8	,	,	PUNCT
ftr-332	2029	9	t.c	t.c	PROPN
ftr-332	2029	10	.	.	PROPN
ftr-332	2029	11	memo	memo	NOUN
ftr-332	2029	12	.	.	PUNCT
ftr-332	2030	1	2011	2011	NUM
ftr-332	2030	2	-	-	SYM
ftr-332	2030	3	297	297	NUM
ftr-332	2030	4	(	(	PUNCT
ftr-332	2030	5	12/27/11	12/27/11	NUM
ftr-332	2030	6	)	)	PUNCT
ftr-332	2030	7	,	,	PUNCT
ftr-332	2030	8	supra	supra	NOUN
ftr-332	2030	9	,	,	PUNCT
ftr-332	2030	10	because	because	SCONJ
ftr-332	2030	11	in	in	ADP
ftr-332	2030	12	that	that	DET
ftr-332	2030	13	case	case	NOUN
ftr-332	2030	14	―[i]t	―[i]t	PROPN
ftr-332	2030	15	was	be	AUX
ftr-332	2030	16	‗absolutely	‗absolutely	ADV
ftr-332	2030	17	clear	clear	ADJ
ftr-332	2030	18	‘	'	PUNCT
ftr-332	2030	19	that	that	SCONJ
ftr-332	2030	20	the	the	DET
ftr-332	2030	21	taxpayer	taxpayer	NOUN
ftr-332	2030	22	was	be	AUX
ftr-332	2030	23	aware	aware	ADJ
ftr-332	2030	24	the	the	DET
ftr-332	2030	25	stock	stock	NOUN
ftr-332	2030	26	purchaser	purchaser	NOUN
ftr-332	2030	27	had	have	VERB
ftr-332	2030	28	no	no	DET
ftr-332	2030	29	intention	intention	NOUN
ftr-332	2030	30	of	of	ADP
ftr-332	2030	31	ever	ever	ADV
ftr-332	2030	32	paying	pay	VERB
ftr-332	2030	33	the	the	DET
ftr-332	2030	34	tax	tax	NOUN
ftr-332	2030	35	liabilities	liability	NOUN
ftr-332	2030	36	[	[	X
ftr-332	2030	37	and	and	CCONJ
ftr-332	2030	38	]	]	PUNCT
ftr-332	2030	39	the	the	DET
ftr-332	2030	40	taxpayer	taxpayer	NOUN
ftr-332	2030	41	did	do	AUX
ftr-332	2030	42	not	not	PART
ftr-332	2030	43	conduct	conduct	VERB
ftr-332	2030	44	thorough	thorough	ADJ
ftr-332	2030	45	due	due	ADJ
ftr-332	2030	46	diligence	diligence	NOUN
ftr-332	2030	47	of	of	ADP
ftr-332	2030	48	the	the	DET
ftr-332	2030	49	stock	stock	NOUN
ftr-332	2030	50	purchaser	purchaser	NOUN
ftr-332	2030	51	...	...	PUNCT
ftr-332	2031	1	.‖	.‖	PROPN
ftr-332	2031	2	7	7	X
ftr-332	2031	3	.	.	PUNCT
ftr-332	2031	4	when	when	SCONJ
ftr-332	2031	5	to	to	PART
ftr-332	2031	6	measure	measure	VERB
ftr-332	2031	7	the	the	DET
ftr-332	2031	8	value	value	NOUN
ftr-332	2031	9	of	of	ADP
ftr-332	2031	10	consideration	consideration	NOUN
ftr-332	2031	11	to	to	PART
ftr-332	2031	12	determine	determine	VERB
ftr-332	2031	13	whether	whether	SCONJ
ftr-332	2031	14	continuity	continuity	NOUN
ftr-332	2031	15	of	of	ADP
ftr-332	2031	16	interest	interest	NOUN
ftr-332	2031	17	exists	exist	VERB
ftr-332	2031	18	:	:	PUNCT
ftr-332	2031	19	it	it	PRON
ftr-332	2031	20	is	be	AUX
ftr-332	2031	21	the	the	DET
ftr-332	2031	22	business	business	NOUN
ftr-332	2031	23	day	day	NOUN
ftr-332	2031	24	before	before	ADP
ftr-332	2031	25	the	the	DET
ftr-332	2031	26	day	day	NOUN
ftr-332	2031	27	on	on	ADP
ftr-332	2031	28	which	which	PRON
ftr-332	2031	29	the	the	DET
ftr-332	2031	30	binding	bind	VERB
ftr-332	2031	31	contract	contract	NOUN
ftr-332	2031	32	is	be	AUX
ftr-332	2031	33	entered	enter	VERB
ftr-332	2031	34	into	into	ADP
ftr-332	2031	35	.	.	PUNCT
ftr-332	2032	1	continuity	continuity	NOUN
ftr-332	2032	2	of	of	ADP
ftr-332	2032	3	interest	interest	NOUN
ftr-332	2032	4	regulations	regulation	NOUN
ftr-332	2032	5	revised	revise	VERB
ftr-332	2032	6	,	,	PUNCT
ftr-332	2032	7	finally	finally	ADV
ftr-332	2032	8	!	!	PUNCT
ftr-332	2033	1	t.d	t.d	PROPN
ftr-332	2033	2	.	.	PROPN
ftr-332	2033	3	9565	9565	NUM
ftr-332	2033	4	,	,	PUNCT
ftr-332	2033	5	corporate	corporate	ADJ
ftr-332	2033	6	reorganizations	reorganization	NOUN
ftr-332	2033	7	;	;	PUNCT
ftr-332	2033	8	guidance	guidance	NOUN
ftr-332	2033	9	on	on	ADP
ftr-332	2033	10	the	the	DET
ftr-332	2033	11	measurement	measurement	NOUN
ftr-332	2033	12	of	of	ADP
ftr-332	2033	13	continuity	continuity	NOUN
ftr-332	2033	14	of	of	ADP
ftr-332	2033	15	interest	interest	NOUN
ftr-332	2033	16	,	,	PUNCT
ftr-332	2033	17	76	76	NUM
ftr-332	2033	18	f.r	f.r	NOUN
ftr-332	2033	19	.	.	PROPN
ftr-332	2033	20	78540	78540	NUM
ftr-332	2033	21	(	(	PUNCT
ftr-332	2033	22	12/19/11	12/19/11	NUM
ftr-332	2033	23	)	)	PUNCT
ftr-332	2033	24	.	.	PUNCT
ftr-332	2034	1	the	the	DET
ftr-332	2034	2	treasury	treasury	PROPN
ftr-332	2034	3	department	department	NOUN
ftr-332	2034	4	finalized	finalize	VERB
ftr-332	2034	5	,	,	PUNCT
ftr-332	2034	6	with	with	ADP
ftr-332	2034	7	only	only	ADJ
ftr-332	2034	8	minor	minor	ADJ
ftr-332	2034	9	276	276	NUM
ftr-332	2034	10	florida	florida	PROPN
ftr-332	2034	11	tax	tax	NOUN
ftr-332	2034	12	review	review	NOUN
ftr-332	2034	13	[	[	X
ftr-332	2034	14	vol	vol	NOUN
ftr-332	2034	15	.	.	PUNCT
ftr-332	2035	1	12:5	12:5	NUM
ftr-332	2035	2	changes	change	NOUN
ftr-332	2035	3	,	,	PUNCT
ftr-332	2035	4	prop	prop	NOUN
ftr-332	2035	5	.	.	PUNCT
ftr-332	2036	1	reg	reg	PROPN
ftr-332	2036	2	.	.	PUNCT
ftr-332	2037	1	§	§	PROPN
ftr-332	2037	2	1.368	1.368	NUM
ftr-332	2037	3	-	-	SYM
ftr-332	2037	4	1(e)(2	1(e)(2	NUM
ftr-332	2037	5	)	)	PUNCT
ftr-332	2037	6	,	,	PUNCT
ftr-332	2037	7	reg-146247	reg-146247	NOUN
ftr-332	2037	8	-	-	PUNCT
ftr-332	2037	9	06	06	NUM
ftr-332	2037	10	,	,	PUNCT
ftr-332	2037	11	corporate	corporate	ADJ
ftr-332	2037	12	reorganizations	reorganization	NOUN
ftr-332	2037	13	;	;	PUNCT
ftr-332	2037	14	guidance	guidance	NOUN
ftr-332	2037	15	on	on	ADP
ftr-332	2037	16	the	the	DET
ftr-332	2037	17	measurement	measurement	NOUN
ftr-332	2037	18	of	of	ADP
ftr-332	2037	19	continuity	continuity	NOUN
ftr-332	2037	20	of	of	ADP
ftr-332	2037	21	interest	interest	NOUN
ftr-332	2037	22	,	,	PUNCT
ftr-332	2037	23	72	72	NUM
ftr-332	2037	24	f.r	f.r	NOUN
ftr-332	2037	25	.	.	NOUN
ftr-332	2037	26	13058	13058	NUM
ftr-332	2037	27	(	(	PUNCT
ftr-332	2037	28	3/20/07	3/20/07	NUM
ftr-332	2037	29	)	)	PUNCT
ftr-332	2037	30	,	,	PUNCT
ftr-332	2037	31	which	which	PRON
ftr-332	2037	32	were	be	AUX
ftr-332	2037	33	identical	identical	ADJ
ftr-332	2037	34	to	to	ADP
ftr-332	2037	35	temp	temp	NOUN
ftr-332	2037	36	.	.	PUNCT
ftr-332	2038	1	reg	reg	NOUN
ftr-332	2038	2	.	.	PUNCT
ftr-332	2039	1	§	§	PROPN
ftr-332	2039	2	1.368	1.368	NUM
ftr-332	2039	3	-	-	SYM
ftr-332	2039	4	1(e)(2	1(e)(2	NUM
ftr-332	2039	5	)	)	PUNCT
ftr-332	2039	6	,	,	PUNCT
ftr-332	2039	7	which	which	PRON
ftr-332	2039	8	had	have	AUX
ftr-332	2039	9	expired	expire	VERB
ftr-332	2039	10	on	on	ADP
ftr-332	2039	11	3/19/10	3/19/10	PROPN
ftr-332	2039	12	.	.	PUNCT
ftr-332	2040	1	reg	reg	NOUN
ftr-332	2040	2	.	.	PUNCT
ftr-332	2041	1	§	§	PROPN
ftr-332	2041	2	1.368	1.368	NUM
ftr-332	2041	3	-	-	SYM
ftr-332	2041	4	1(e)(2)(i	1(e)(2)(i	NUM
ftr-332	2041	5	)	)	PUNCT
ftr-332	2041	6	provides	provide	VERB
ftr-332	2041	7	that	that	PRON
ftr-332	2041	8	for	for	ADP
ftr-332	2041	9	purposes	purpose	NOUN
ftr-332	2041	10	of	of	ADP
ftr-332	2041	11	determining	determine	VERB
ftr-332	2041	12	whether	whether	SCONJ
ftr-332	2041	13	shareholders	shareholder	NOUN
ftr-332	2041	14	received	receive	VERB
ftr-332	2041	15	a	a	DET
ftr-332	2041	16	sufficient	sufficient	ADJ
ftr-332	2041	17	proprietary	proprietary	ADJ
ftr-332	2041	18	interest	interest	NOUN
ftr-332	2041	19	in	in	ADP
ftr-332	2041	20	the	the	DET
ftr-332	2041	21	acquiring	acquire	VERB
ftr-332	2041	22	corporation	corporation	NOUN
ftr-332	2041	23	,	,	PUNCT
ftr-332	2041	24	the	the	DET
ftr-332	2041	25	value	value	NOUN
ftr-332	2041	26	of	of	ADP
ftr-332	2041	27	consideration	consideration	NOUN
ftr-332	2041	28	received	receive	VERB
ftr-332	2041	29	in	in	ADP
ftr-332	2041	30	a	a	DET
ftr-332	2041	31	reorganization	reorganization	NOUN
ftr-332	2041	32	is	be	AUX
ftr-332	2041	33	determined	determine	VERB
ftr-332	2041	34	as	as	ADP
ftr-332	2041	35	of	of	ADP
ftr-332	2041	36	the	the	DET
ftr-332	2041	37	last	last	ADJ
ftr-332	2041	38	business	business	NOUN
ftr-332	2041	39	day	day	NOUN
ftr-332	2041	40	before	before	SCONJ
ftr-332	2041	41	the	the	DET
ftr-332	2041	42	contract	contract	NOUN
ftr-332	2041	43	is	be	AUX
ftr-332	2041	44	binding	bind	VERB
ftr-332	2041	45	,	,	PUNCT
ftr-332	2041	46	if	if	SCONJ
ftr-332	2041	47	the	the	DET
ftr-332	2041	48	contract	contract	NOUN
ftr-332	2041	49	provides	provide	VERB
ftr-332	2041	50	for	for	ADP
ftr-332	2041	51	fixed	fix	VERB
ftr-332	2041	52	consideration	consideration	NOUN
ftr-332	2041	53	.	.	PUNCT
ftr-332	2042	1	under	under	ADP
ftr-332	2042	2	reg	reg	NOUN
ftr-332	2042	3	.	.	PUNCT
ftr-332	2043	1	§	§	PROPN
ftr-332	2043	2	1.368	1.368	NUM
ftr-332	2043	3	-	-	SYM
ftr-332	2043	4	1(e)(2)(iii)(a	1(e)(2)(iii)(a	NUM
ftr-332	2043	5	)	)	PUNCT
ftr-332	2044	1	,	,	PUNCT
ftr-332	2044	2	a	a	DET
ftr-332	2044	3	contract	contract	NOUN
ftr-332	2044	4	provides	provide	VERB
ftr-332	2044	5	for	for	ADP
ftr-332	2044	6	fixed	fix	VERB
ftr-332	2044	7	consideration	consideration	NOUN
ftr-332	2044	8	if	if	SCONJ
ftr-332	2044	9	it	it	PRON
ftr-332	2044	10	specifies	specify	VERB
ftr-332	2044	11	the	the	DET
ftr-332	2044	12	number	number	NOUN
ftr-332	2044	13	of	of	ADP
ftr-332	2044	14	shares	share	NOUN
ftr-332	2044	15	of	of	ADP
ftr-332	2044	16	the	the	DET
ftr-332	2044	17	acquiring	acquire	VERB
ftr-332	2044	18	corporation	corporation	NOUN
ftr-332	2044	19	,	,	PUNCT
ftr-332	2044	20	the	the	DET
ftr-332	2044	21	amount	amount	NOUN
ftr-332	2044	22	of	of	ADP
ftr-332	2044	23	money	money	NOUN
ftr-332	2044	24	,	,	PUNCT
ftr-332	2044	25	and	and	CCONJ
ftr-332	2044	26	the	the	DET
ftr-332	2044	27	other	other	ADJ
ftr-332	2044	28	property	property	NOUN
ftr-332	2044	29	(	(	PUNCT
ftr-332	2044	30	identified	identify	VERB
ftr-332	2044	31	by	by	ADP
ftr-332	2044	32	value	value	NOUN
ftr-332	2044	33	or	or	CCONJ
ftr-332	2044	34	by	by	ADP
ftr-332	2044	35	description	description	NOUN
ftr-332	2044	36	)	)	PUNCT
ftr-332	2044	37	that	that	PRON
ftr-332	2044	38	is	be	AUX
ftr-332	2044	39	to	to	PART
ftr-332	2044	40	be	be	AUX
ftr-332	2044	41	exchanged	exchange	VERB
ftr-332	2044	42	for	for	ADP
ftr-332	2044	43	the	the	DET
ftr-332	2044	44	stock	stock	NOUN
ftr-332	2044	45	of	of	ADP
ftr-332	2044	46	the	the	DET
ftr-332	2044	47	target	target	NOUN
ftr-332	2044	48	corporation	corporation	NOUN
ftr-332	2044	49	.	.	PUNCT
ftr-332	2045	1	with	with	ADP
ftr-332	2045	2	an	an	DET
ftr-332	2045	3	orwellian	orwellian	ADJ
ftr-332	2045	4	flourish	flourish	NOUN
ftr-332	2045	5	,	,	PUNCT
ftr-332	2045	6	reg	reg	NOUN
ftr-332	2045	7	.	.	PUNCT
ftr-332	2046	1	§	§	PROPN
ftr-332	2046	2	1.368	1.368	NUM
ftr-332	2046	3	-	-	SYM
ftr-332	2046	4	1(e)(2)(iii)(c)(1	1(e)(2)(iii)(c)(1	NUM
ftr-332	2046	5	)	)	PUNCT
ftr-332	2046	6	states	state	VERB
ftr-332	2046	7	that	that	SCONJ
ftr-332	2046	8	―a	―a	NOUN
ftr-332	2046	9	contract	contract	NOUN
ftr-332	2046	10	that	that	PRON
ftr-332	2046	11	provides	provide	VERB
ftr-332	2046	12	for	for	ADP
ftr-332	2046	13	contingent	contingent	ADJ
ftr-332	2046	14	consideration	consideration	NOUN
ftr-332	2046	15	will	will	AUX
ftr-332	2046	16	be	be	AUX
ftr-332	2046	17	treated	treat	VERB
ftr-332	2046	18	as	as	ADP
ftr-332	2046	19	providing	provide	VERB
ftr-332	2046	20	for	for	ADP
ftr-332	2046	21	fixed	fix	VERB
ftr-332	2046	22	consideration	consideration	NOUN
ftr-332	2046	23	if	if	SCONJ
ftr-332	2046	24	it	it	PRON
ftr-332	2046	25	would	would	AUX
ftr-332	2046	26	satisfy	satisfy	VERB
ftr-332	2046	27	the	the	DET
ftr-332	2046	28	requirements	requirement	NOUN
ftr-332	2046	29	of	of	ADP
ftr-332	2046	30	paragraph	paragraph	NOUN
ftr-332	2046	31	(	(	PUNCT
ftr-332	2046	32	e)(2)(iii)(a	e)(2)(iii)(a	NOUN
ftr-332	2046	33	)	)	PUNCT
ftr-332	2046	34	of	of	ADP
ftr-332	2046	35	this	this	DET
ftr-332	2046	36	section	section	NOUN
ftr-332	2046	37	without	without	ADP
ftr-332	2046	38	the	the	DET
ftr-332	2046	39	contingent	contingent	ADJ
ftr-332	2046	40	adjustment	adjustment	NOUN
ftr-332	2046	41	provision.‖	provision.‖	PROPN
ftr-332	2046	42	reg	reg	NOUN
ftr-332	2046	43	.	.	PUNCT
ftr-332	2047	1	§	§	PROPN
ftr-332	2047	2	1.3681(e)(2)(iii)(c)(2	1.3681(e)(2)(iii)(c)(2	NUM
ftr-332	2047	3	)	)	PUNCT
ftr-332	2047	4	adds	add	VERB
ftr-332	2047	5	that	that	SCONJ
ftr-332	2047	6	contingent	contingent	ADJ
ftr-332	2047	7	consideration	consideration	NOUN
ftr-332	2047	8	will	will	AUX
ftr-332	2047	9	not	not	PART
ftr-332	2047	10	be	be	AUX
ftr-332	2047	11	fixed	fix	VERB
ftr-332	2047	12	consideration	consideration	NOUN
ftr-332	2047	13	if	if	SCONJ
ftr-332	2047	14	the	the	DET
ftr-332	2047	15	adjustments	adjustment	NOUN
ftr-332	2047	16	prevent	prevent	VERB
ftr-332	2047	17	the	the	DET
ftr-332	2047	18	target	target	NOUN
ftr-332	2047	19	shareholders	shareholder	NOUN
ftr-332	2047	20	from	from	ADP
ftr-332	2047	21	being	be	AUX
ftr-332	2047	22	subject	subject	ADJ
ftr-332	2047	23	to	to	ADP
ftr-332	2047	24	the	the	DET
ftr-332	2047	25	economic	economic	ADJ
ftr-332	2047	26	benefits	benefit	NOUN
ftr-332	2047	27	and	and	CCONJ
ftr-332	2047	28	burdens	burden	NOUN
ftr-332	2047	29	of	of	ADP
ftr-332	2047	30	ownership	ownership	NOUN
ftr-332	2047	31	of	of	ADP
ftr-332	2047	32	the	the	DET
ftr-332	2047	33	acquiring	acquire	VERB
ftr-332	2047	34	corporation	corporation	NOUN
ftr-332	2047	35	stock	stock	NOUN
ftr-332	2047	36	as	as	ADP
ftr-332	2047	37	of	of	ADP
ftr-332	2047	38	the	the	DET
ftr-332	2047	39	last	last	ADJ
ftr-332	2047	40	business	business	NOUN
ftr-332	2047	41	day	day	NOUN
ftr-332	2047	42	before	before	ADP
ftr-332	2047	43	a	a	DET
ftr-332	2047	44	binding	bind	VERB
ftr-332	2047	45	contract	contract	NOUN
ftr-332	2047	46	.	.	PUNCT
ftr-332	2048	1	thus	thus	ADV
ftr-332	2048	2	,	,	PUNCT
ftr-332	2048	3	adjustments	adjustment	NOUN
ftr-332	2048	4	that	that	PRON
ftr-332	2048	5	reflect	reflect	VERB
ftr-332	2048	6	changes	change	NOUN
ftr-332	2048	7	in	in	ADP
ftr-332	2048	8	the	the	DET
ftr-332	2048	9	value	value	NOUN
ftr-332	2048	10	of	of	ADP
ftr-332	2048	11	the	the	DET
ftr-332	2048	12	stock	stock	NOUN
ftr-332	2048	13	or	or	CCONJ
ftr-332	2048	14	assets	asset	NOUN
ftr-332	2048	15	of	of	ADP
ftr-332	2048	16	the	the	DET
ftr-332	2048	17	acquiring	acquire	VERB
ftr-332	2048	18	corporation	corporation	NOUN
ftr-332	2048	19	at	at	ADP
ftr-332	2048	20	a	a	DET
ftr-332	2048	21	later	later	ADJ
ftr-332	2048	22	date	date	NOUN
ftr-332	2048	23	will	will	AUX
ftr-332	2048	24	prevent	prevent	VERB
ftr-332	2048	25	the	the	DET
ftr-332	2048	26	contract	contract	NOUN
ftr-332	2048	27	from	from	ADP
ftr-332	2048	28	being	be	AUX
ftr-332	2048	29	treated	treat	VERB
ftr-332	2048	30	as	as	ADP
ftr-332	2048	31	providing	provide	VERB
ftr-332	2048	32	for	for	ADP
ftr-332	2048	33	fixed	fix	VERB
ftr-332	2048	34	consideration	consideration	NOUN
ftr-332	2048	35	.	.	PUNCT
ftr-332	2049	1	the	the	DET
ftr-332	2049	2	preamble	preamble	NOUN
ftr-332	2049	3	to	to	ADP
ftr-332	2049	4	the	the	DET
ftr-332	2049	5	temporary	temporary	ADJ
ftr-332	2049	6	regulations	regulation	NOUN
ftr-332	2049	7	,	,	PUNCT
ftr-332	2049	8	t.d	t.d	PROPN
ftr-332	2049	9	.	.	PROPN
ftr-332	2049	10	9316	9316	NUM
ftr-332	2049	11	,	,	PUNCT
ftr-332	2049	12	72	72	NUM
ftr-332	2049	13	f.r	f.r	NOUN
ftr-332	2049	14	.	.	NOUN
ftr-332	2049	15	12974	12974	NUM
ftr-332	2049	16	(	(	PUNCT
ftr-332	2049	17	2007	2007	NUM
ftr-332	2049	18	)	)	PUNCT
ftr-332	2049	19	,	,	PUNCT
ftr-332	2049	20	suggested	suggest	VERB
ftr-332	2049	21	that	that	SCONJ
ftr-332	2049	22	the	the	DET
ftr-332	2049	23	contingent	contingent	ADJ
ftr-332	2049	24	consideration	consideration	NOUN
ftr-332	2049	25	provision	provision	NOUN
ftr-332	2049	26	allows	allow	VERB
ftr-332	2049	27	adjustments	adjustment	NOUN
ftr-332	2049	28	to	to	ADP
ftr-332	2049	29	the	the	DET
ftr-332	2049	30	consideration	consideration	NOUN
ftr-332	2049	31	that	that	PRON
ftr-332	2049	32	do	do	AUX
ftr-332	2049	33	not	not	PART
ftr-332	2049	34	decrease	decrease	VERB
ftr-332	2049	35	the	the	DET
ftr-332	2049	36	ratio	ratio	NOUN
ftr-332	2049	37	of	of	ADP
ftr-332	2049	38	the	the	DET
ftr-332	2049	39	value	value	NOUN
ftr-332	2049	40	of	of	ADP
ftr-332	2049	41	the	the	DET
ftr-332	2049	42	shares	share	NOUN
ftr-332	2049	43	of	of	ADP
ftr-332	2049	44	the	the	DET
ftr-332	2049	45	acquiring	acquire	VERB
ftr-332	2049	46	corporation	corporation	NOUN
ftr-332	2049	47	to	to	ADP
ftr-332	2049	48	the	the	DET
ftr-332	2049	49	value	value	NOUN
ftr-332	2049	50	of	of	ADP
ftr-332	2049	51	money	money	NOUN
ftr-332	2049	52	or	or	CCONJ
ftr-332	2049	53	other	other	ADJ
ftr-332	2049	54	property	property	NOUN
ftr-332	2049	55	delivered	deliver	VERB
ftr-332	2049	56	to	to	ADP
ftr-332	2049	57	the	the	DET
ftr-332	2049	58	target	target	NOUN
ftr-332	2049	59	shareholders	shareholder	NOUN
ftr-332	2049	60	relative	relative	ADJ
ftr-332	2049	61	to	to	ADP
ftr-332	2049	62	the	the	DET
ftr-332	2049	63	ratio	ratio	NOUN
ftr-332	2049	64	of	of	ADP
ftr-332	2049	65	the	the	DET
ftr-332	2049	66	value	value	NOUN
ftr-332	2049	67	of	of	ADP
ftr-332	2049	68	the	the	DET
ftr-332	2049	69	target	target	NOUN
ftr-332	2049	70	stock	stock	NOUN
ftr-332	2049	71	to	to	ADP
ftr-332	2049	72	the	the	DET
ftr-332	2049	73	value	value	NOUN
ftr-332	2049	74	of	of	ADP
ftr-332	2049	75	the	the	DET
ftr-332	2049	76	money	money	NOUN
ftr-332	2049	77	or	or	CCONJ
ftr-332	2049	78	other	other	ADJ
ftr-332	2049	79	property	property	NOUN
ftr-332	2049	80	that	that	PRON
ftr-332	2049	81	would	would	AUX
ftr-332	2049	82	be	be	AUX
ftr-332	2049	83	delivered	deliver	VERB
ftr-332	2049	84	to	to	ADP
ftr-332	2049	85	the	the	DET
ftr-332	2049	86	target	target	NOUN
ftr-332	2049	87	shareholders	shareholder	NOUN
ftr-332	2049	88	if	if	SCONJ
ftr-332	2049	89	none	none	NOUN
ftr-332	2049	90	of	of	ADP
ftr-332	2049	91	the	the	DET
ftr-332	2049	92	contingent	contingent	ADJ
ftr-332	2049	93	consideration	consideration	NOUN
ftr-332	2049	94	were	be	AUX
ftr-332	2049	95	delivered	deliver	VERB
ftr-332	2049	96	.	.	PUNCT
ftr-332	2050	1			X
ftr-332	2051	1	under	under	ADP
ftr-332	2051	2	temp	temp	NOUN
ftr-332	2051	3	reg	reg	NOUN
ftr-332	2051	4	.	.	PUNCT
ftr-332	2052	1	§	§	PROPN
ftr-332	2052	2	1.3681(e)(2)(iii)(b	1.3681(e)(2)(iii)(b	NUM
ftr-332	2052	3	)	)	PUNCT
ftr-332	2052	4	,	,	PUNCT
ftr-332	2052	5	if	if	SCONJ
ftr-332	2052	6	the	the	DET
ftr-332	2052	7	target	target	NOUN
ftr-332	2052	8	corporation‘s	corporation‘s	NOUN
ftr-332	2052	9	shareholders	shareholder	NOUN
ftr-332	2052	10	may	may	AUX
ftr-332	2052	11	elect	elect	VERB
ftr-332	2052	12	to	to	PART
ftr-332	2052	13	receive	receive	VERB
ftr-332	2052	14	either	either	CCONJ
ftr-332	2052	15	stock	stock	NOUN
ftr-332	2052	16	or	or	CCONJ
ftr-332	2052	17	money	money	NOUN
ftr-332	2052	18	,	,	PUNCT
ftr-332	2052	19	the	the	DET
ftr-332	2052	20	contract	contract	NOUN
ftr-332	2052	21	provides	provide	VERB
ftr-332	2052	22	for	for	ADP
ftr-332	2052	23	fixed	fix	VERB
ftr-332	2052	24	consideration	consideration	NOUN
ftr-332	2052	25	if	if	SCONJ
ftr-332	2052	26	the	the	DET
ftr-332	2052	27	determination	determination	NOUN
ftr-332	2052	28	of	of	ADP
ftr-332	2052	29	the	the	DET
ftr-332	2052	30	number	number	NOUN
ftr-332	2052	31	of	of	ADP
ftr-332	2052	32	shares	share	NOUN
ftr-332	2052	33	of	of	ADP
ftr-332	2052	34	issuing	issue	VERB
ftr-332	2052	35	corporation	corporation	NOUN
ftr-332	2052	36	stock	stock	NOUN
ftr-332	2052	37	to	to	PART
ftr-332	2052	38	be	be	AUX
ftr-332	2052	39	provided	provide	VERB
ftr-332	2052	40	to	to	ADP
ftr-332	2052	41	the	the	DET
ftr-332	2052	42	target	target	NOUN
ftr-332	2052	43	corporation	corporation	NOUN
ftr-332	2052	44	shareholder	shareholder	NOUN
ftr-332	2052	45	is	be	AUX
ftr-332	2052	46	based	base	VERB
ftr-332	2052	47	on	on	ADP
ftr-332	2052	48	the	the	DET
ftr-332	2052	49	value	value	NOUN
ftr-332	2052	50	of	of	ADP
ftr-332	2052	51	the	the	DET
ftr-332	2052	52	issuing	issue	VERB
ftr-332	2052	53	corporation	corporation	NOUN
ftr-332	2052	54	stock	stock	NOUN
ftr-332	2052	55	on	on	ADP
ftr-332	2052	56	the	the	DET
ftr-332	2052	57	last	last	ADJ
ftr-332	2052	58	business	business	NOUN
ftr-332	2052	59	day	day	NOUN
ftr-332	2052	60	before	before	ADP
ftr-332	2052	61	the	the	DET
ftr-332	2052	62	first	first	ADJ
ftr-332	2052	63	date	date	NOUN
ftr-332	2052	64	there	there	PRON
ftr-332	2052	65	is	be	VERB
ftr-332	2052	66	a	a	DET
ftr-332	2052	67	binding	bind	VERB
ftr-332	2052	68	contract	contract	NOUN
ftr-332	2052	69	.	.	PUNCT
ftr-332	2053	1	the	the	DET
ftr-332	2053	2	preamble	preamble	NOUN
ftr-332	2053	3	to	to	ADP
ftr-332	2053	4	the	the	DET
ftr-332	2053	5	temporary	temporary	ADJ
ftr-332	2053	6	regulations	regulation	NOUN
ftr-332	2053	7	indicates	indicate	VERB
ftr-332	2053	8	that	that	SCONJ
ftr-332	2053	9	the	the	DET
ftr-332	2053	10	irs	irs	PROPN
ftr-332	2053	11	and	and	CCONJ
ftr-332	2053	12	treasury	treasury	PROPN
ftr-332	2053	13	department	department	PROPN
ftr-332	2053	14	believe	believe	VERB
ftr-332	2053	15	that	that	SCONJ
ftr-332	2053	16	if	if	SCONJ
ftr-332	2053	17	shareholders	shareholder	NOUN
ftr-332	2053	18	have	have	VERB
ftr-332	2053	19	an	an	DET
ftr-332	2053	20	election	election	NOUN
ftr-332	2053	21	to	to	PART
ftr-332	2053	22	receive	receive	VERB
ftr-332	2053	23	stock	stock	NOUN
ftr-332	2053	24	of	of	ADP
ftr-332	2053	25	the	the	DET
ftr-332	2053	26	acquiring	acquire	VERB
ftr-332	2053	27	corporation	corporation	NOUN
ftr-332	2053	28	at	at	ADP
ftr-332	2053	29	an	an	DET
ftr-332	2053	30	exchange	exchange	NOUN
ftr-332	2053	31	rate	rate	NOUN
ftr-332	2053	32	based	base	VERB
ftr-332	2053	33	on	on	ADP
ftr-332	2053	34	the	the	DET
ftr-332	2053	35	value	value	NOUN
ftr-332	2053	36	of	of	ADP
ftr-332	2053	37	the	the	DET
ftr-332	2053	38	acquiring	acquire	VERB
ftr-332	2053	39	corporation	corporation	NOUN
ftr-332	2053	40	stock	stock	NOUN
ftr-332	2053	41	on	on	ADP
ftr-332	2053	42	the	the	DET
ftr-332	2053	43	date	date	NOUN
ftr-332	2053	44	of	of	ADP
ftr-332	2053	45	a	a	DET
ftr-332	2053	46	binding	bind	VERB
ftr-332	2053	47	contract	contract	NOUN
ftr-332	2053	48	,	,	PUNCT
ftr-332	2053	49	the	the	DET
ftr-332	2053	50	target	target	NOUN
ftr-332	2053	51	shareholders	shareholder	NOUN
ftr-332	2053	52	are	be	AUX
ftr-332	2053	53	at	at	ADP
ftr-332	2053	54	risk	risk	NOUN
ftr-332	2053	55	for	for	ADP
ftr-332	2053	56	the	the	DET
ftr-332	2053	57	economic	economic	ADJ
ftr-332	2053	58	benefits	benefit	NOUN
ftr-332	2053	59	and	and	CCONJ
ftr-332	2053	60	burdens	burden	NOUN
ftr-332	2053	61	of	of	ADP
ftr-332	2053	62	ownership	ownership	NOUN
ftr-332	2053	63	of	of	ADP
ftr-332	2053	64	the	the	DET
ftr-332	2053	65	acquiring	acquire	VERB
ftr-332	2053	66	corporation	corporation	NOUN
ftr-332	2053	67	stock	stock	NOUN
ftr-332	2053	68	as	as	ADP
ftr-332	2053	69	of	of	ADP
ftr-332	2053	70	the	the	DET
ftr-332	2053	71	contract	contract	NOUN
ftr-332	2053	72	date	date	NOUN
ftr-332	2053	73	.	.	PUNCT
ftr-332	2054	1	thus	thus	ADV
ftr-332	2054	2	,	,	PUNCT
ftr-332	2054	3	the	the	DET
ftr-332	2054	4	preamble	preamble	NOUN
ftr-332	2054	5	concludes	conclude	VERB
ftr-332	2054	6	that	that	SCONJ
ftr-332	2054	7	it	it	PRON
ftr-332	2054	8	is	be	AUX
ftr-332	2054	9	appropriate	appropriate	ADJ
ftr-332	2054	10	to	to	PART
ftr-332	2054	11	value	value	VERB
ftr-332	2054	12	the	the	DET
ftr-332	2054	13	stock	stock	NOUN
ftr-332	2054	14	of	of	ADP
ftr-332	2054	15	the	the	DET
ftr-332	2054	16	acquiring	acquire	VERB
ftr-332	2054	17	corporation	corporation	NOUN
ftr-332	2054	18	as	as	ADP
ftr-332	2054	19	of	of	ADP
ftr-332	2054	20	the	the	DET
ftr-332	2054	21	signing	signing	NOUN
ftr-332	2054	22	date	date	NOUN
ftr-332	2054	23	for	for	ADP
ftr-332	2054	24	purposes	purpose	NOUN
ftr-332	2054	25	of	of	ADP
ftr-332	2054	26	testing	test	VERB
ftr-332	2054	27	continuity	continuity	NOUN
ftr-332	2054	28	of	of	ADP
ftr-332	2054	29	interest	interest	NOUN
ftr-332	2054	30	.	.	PUNCT
ftr-332	2055	1	2012	2012	NUM
ftr-332	2055	2	]	]	PUNCT
ftr-332	2055	3	recent	recent	ADJ
ftr-332	2055	4	developments	development	NOUN
ftr-332	2055	5	in	in	ADP
ftr-332	2055	6	federal	federal	ADJ
ftr-332	2055	7	income	income	NOUN
ftr-332	2055	8	taxation	taxation	NOUN
ftr-332	2055	9	277	277	NUM
ftr-332	2055	10	reg	reg	NOUN
ftr-332	2055	11	.	.	PUNCT
ftr-332	2056	1	§	§	PROPN
ftr-332	2056	2	1.368	1.368	NUM
ftr-332	2056	3	-	-	SYM
ftr-332	2056	4	1(e)(2)(v	1(e)(2)(v	NUM
ftr-332	2056	5	)	)	PUNCT
ftr-332	2056	6	,	,	PUNCT
ftr-332	2056	7	ex	ex	X
ftr-332	2056	8	.	.	PUNCT
ftr-332	2056	9	(	(	PUNCT
ftr-332	2056	10	9	9	X
ftr-332	2056	11	)	)	PUNCT
ftr-332	2056	12	provides	provide	VERB
ftr-332	2056	13	an	an	DET
ftr-332	2056	14	example	example	NOUN
ftr-332	2056	15	of	of	ADP
ftr-332	2056	16	the	the	DET
ftr-332	2056	17	application	application	NOUN
ftr-332	2056	18	of	of	ADP
ftr-332	2056	19	the	the	DET
ftr-332	2056	20	shareholder	shareholder	NOUN
ftr-332	2056	21	election	election	NOUN
ftr-332	2056	22	.	.	PUNCT
ftr-332	2057	1			NOUN
ftr-332	2057	2	reg	reg	NOUN
ftr-332	2057	3	.	.	PUNCT
ftr-332	2058	1	§	§	PROPN
ftr-332	2058	2	1.368	1.368	NUM
ftr-332	2058	3	-	-	SYM
ftr-332	2058	4	1(e)(2)(ii)(a	1(e)(2)(ii)(a	NUM
ftr-332	2058	5	)	)	PUNCT
ftr-332	2058	6	provides	provide	VERB
ftr-332	2058	7	that	that	SCONJ
ftr-332	2058	8	a	a	DET
ftr-332	2058	9	binding	bind	VERB
ftr-332	2058	10	contract	contract	NOUN
ftr-332	2058	11	is	be	AUX
ftr-332	2058	12	an	an	DET
ftr-332	2058	13	instrument	instrument	NOUN
ftr-332	2058	14	enforceable	enforceable	ADJ
ftr-332	2058	15	under	under	ADP
ftr-332	2058	16	applicable	applicable	ADJ
ftr-332	2058	17	law	law	NOUN
ftr-332	2058	18	.	.	PUNCT
ftr-332	2059	1	however	however	ADV
ftr-332	2059	2	,	,	PUNCT
ftr-332	2059	3	the	the	DET
ftr-332	2059	4	presence	presence	NOUN
ftr-332	2059	5	of	of	ADP
ftr-332	2059	6	a	a	DET
ftr-332	2059	7	condition	condition	NOUN
ftr-332	2059	8	outside	outside	ADP
ftr-332	2059	9	of	of	ADP
ftr-332	2059	10	the	the	DET
ftr-332	2059	11	control	control	NOUN
ftr-332	2059	12	of	of	ADP
ftr-332	2059	13	the	the	DET
ftr-332	2059	14	parties	party	NOUN
ftr-332	2059	15	,	,	PUNCT
ftr-332	2059	16	such	such	ADJ
ftr-332	2059	17	as	as	ADP
ftr-332	2059	18	a	a	DET
ftr-332	2059	19	requirement	requirement	NOUN
ftr-332	2059	20	for	for	ADP
ftr-332	2059	21	regulatory	regulatory	ADJ
ftr-332	2059	22	approval	approval	NOUN
ftr-332	2059	23	,	,	PUNCT
ftr-332	2059	24	will	will	AUX
ftr-332	2059	25	not	not	PART
ftr-332	2059	26	prevent	prevent	VERB
ftr-332	2059	27	an	an	DET
ftr-332	2059	28	instrument	instrument	NOUN
ftr-332	2059	29	from	from	ADP
ftr-332	2059	30	being	be	AUX
ftr-332	2059	31	treated	treat	VERB
ftr-332	2059	32	as	as	ADP
ftr-332	2059	33	a	a	DET
ftr-332	2059	34	binding	bind	VERB
ftr-332	2059	35	contract	contract	NOUN
ftr-332	2059	36	.	.	PUNCT
ftr-332	2060	1	reg	reg	NOUN
ftr-332	2060	2	.	.	PUNCT
ftr-332	2061	1	§	§	PROPN
ftr-332	2061	2	1.368	1.368	NUM
ftr-332	2061	3	-	-	SYM
ftr-332	2061	4	1(e)(2)(ii)(c	1(e)(2)(ii)(c	NUM
ftr-332	2061	5	)	)	PUNCT
ftr-332	2061	6	provides	provide	VERB
ftr-332	2061	7	rules	rule	NOUN
ftr-332	2061	8	pursuant	pursuant	ADJ
ftr-332	2061	9	to	to	ADP
ftr-332	2061	10	which	which	PRON
ftr-332	2061	11	a	a	DET
ftr-332	2061	12	tender	tender	NOUN
ftr-332	2061	13	offer	offer	NOUN
ftr-332	2061	14	can	can	AUX
ftr-332	2061	15	be	be	AUX
ftr-332	2061	16	considered	consider	VERB
ftr-332	2061	17	to	to	PART
ftr-332	2061	18	be	be	AUX
ftr-332	2061	19	a	a	DET
ftr-332	2061	20	binding	bind	VERB
ftr-332	2061	21	contract	contract	NOUN
ftr-332	2061	22	,	,	PUNCT
ftr-332	2061	23	even	even	ADV
ftr-332	2061	24	though	though	SCONJ
ftr-332	2061	25	it	it	PRON
ftr-332	2061	26	is	be	AUX
ftr-332	2061	27	not	not	PART
ftr-332	2061	28	enforceable	enforceable	ADJ
ftr-332	2061	29	against	against	ADP
ftr-332	2061	30	the	the	DET
ftr-332	2061	31	offerees	offeree	NOUN
ftr-332	2061	32	,	,	PUNCT
ftr-332	2061	33	if	if	SCONJ
ftr-332	2061	34	certain	certain	ADJ
ftr-332	2061	35	conditions	condition	NOUN
ftr-332	2061	36	are	be	AUX
ftr-332	2061	37	met	meet	VERB
ftr-332	2061	38	.	.	PUNCT
ftr-332	2062	1	the	the	DET
ftr-332	2062	2	regulations	regulation	NOUN
ftr-332	2062	3	also	also	ADV
ftr-332	2062	4	provide	provide	VERB
ftr-332	2062	5	for	for	ADP
ftr-332	2062	6	modifications	modification	NOUN
ftr-332	2062	7	of	of	ADP
ftr-332	2062	8	a	a	DET
ftr-332	2062	9	binding	bind	VERB
ftr-332	2062	10	contract	contract	NOUN
ftr-332	2062	11	.	.	PUNCT
ftr-332	2063	1	if	if	SCONJ
ftr-332	2063	2	the	the	DET
ftr-332	2063	3	contract	contract	NOUN
ftr-332	2063	4	is	be	AUX
ftr-332	2063	5	modified	modify	VERB
ftr-332	2063	6	to	to	PART
ftr-332	2063	7	change	change	VERB
ftr-332	2063	8	the	the	DET
ftr-332	2063	9	amount	amount	NOUN
ftr-332	2063	10	or	or	CCONJ
ftr-332	2063	11	type	type	NOUN
ftr-332	2063	12	of	of	ADP
ftr-332	2063	13	consideration	consideration	NOUN
ftr-332	2063	14	that	that	SCONJ
ftr-332	2063	15	the	the	DET
ftr-332	2063	16	target	target	NOUN
ftr-332	2063	17	shareholders	shareholder	NOUN
ftr-332	2063	18	would	would	AUX
ftr-332	2063	19	receive	receive	VERB
ftr-332	2063	20	,	,	PUNCT
ftr-332	2063	21	the	the	DET
ftr-332	2063	22	date	date	NOUN
ftr-332	2063	23	of	of	ADP
ftr-332	2063	24	the	the	DET
ftr-332	2063	25	modification	modification	NOUN
ftr-332	2063	26	becomes	become	VERB
ftr-332	2063	27	a	a	DET
ftr-332	2063	28	new	new	ADJ
ftr-332	2063	29	signing	signing	NOUN
ftr-332	2063	30	date	date	NOUN
ftr-332	2063	31	for	for	ADP
ftr-332	2063	32	purposes	purpose	NOUN
ftr-332	2063	33	of	of	ADP
ftr-332	2063	34	testing	testing	NOUN
ftr-332	2063	35	for	for	ADP
ftr-332	2063	36	continuity	continuity	NOUN
ftr-332	2063	37	of	of	ADP
ftr-332	2063	38	interest	interest	NOUN
ftr-332	2063	39	.	.	PUNCT
ftr-332	2064	1	reg	reg	NOUN
ftr-332	2064	2	.	.	PUNCT
ftr-332	2065	1	§	§	PROPN
ftr-332	2065	2	1.3681(e)(2)(ii)(b)(1	1.3681(e)(2)(ii)(b)(1	NUM
ftr-332	2065	3	)	)	PUNCT
ftr-332	2065	4	.	.	PUNCT
ftr-332	2066	1	however	however	ADV
ftr-332	2066	2	,	,	PUNCT
ftr-332	2066	3	if	if	SCONJ
ftr-332	2066	4	in	in	ADP
ftr-332	2066	5	a	a	DET
ftr-332	2066	6	transaction	transaction	NOUN
ftr-332	2066	7	that	that	PRON
ftr-332	2066	8	provides	provide	VERB
ftr-332	2066	9	for	for	ADP
ftr-332	2066	10	adequate	adequate	ADJ
ftr-332	2066	11	continuity	continuity	NOUN
ftr-332	2066	12	of	of	ADP
ftr-332	2066	13	interest	interest	NOUN
ftr-332	2066	14	,	,	PUNCT
ftr-332	2066	15	the	the	DET
ftr-332	2066	16	contract	contract	NOUN
ftr-332	2066	17	is	be	AUX
ftr-332	2066	18	modified	modify	VERB
ftr-332	2066	19	to	to	PART
ftr-332	2066	20	increase	increase	VERB
ftr-332	2066	21	the	the	DET
ftr-332	2066	22	amount	amount	NOUN
ftr-332	2066	23	of	of	ADP
ftr-332	2066	24	stock	stock	NOUN
ftr-332	2066	25	of	of	ADP
ftr-332	2066	26	the	the	DET
ftr-332	2066	27	acquiring	acquire	VERB
ftr-332	2066	28	corporation	corporation	NOUN
ftr-332	2066	29	to	to	PART
ftr-332	2066	30	be	be	AUX
ftr-332	2066	31	delivered	deliver	VERB
ftr-332	2066	32	to	to	ADP
ftr-332	2066	33	the	the	DET
ftr-332	2066	34	target	target	NOUN
ftr-332	2066	35	shareholders	shareholder	NOUN
ftr-332	2066	36	,	,	PUNCT
ftr-332	2066	37	or	or	CCONJ
ftr-332	2066	38	to	to	PART
ftr-332	2066	39	decrease	decrease	VERB
ftr-332	2066	40	the	the	DET
ftr-332	2066	41	amount	amount	NOUN
ftr-332	2066	42	of	of	ADP
ftr-332	2066	43	cash	cash	NOUN
ftr-332	2066	44	or	or	CCONJ
ftr-332	2066	45	value	value	NOUN
ftr-332	2066	46	of	of	ADP
ftr-332	2066	47	other	other	ADJ
ftr-332	2066	48	property	property	NOUN
ftr-332	2066	49	,	,	PUNCT
ftr-332	2066	50	then	then	ADV
ftr-332	2066	51	the	the	DET
ftr-332	2066	52	modification	modification	NOUN
ftr-332	2066	53	will	will	AUX
ftr-332	2066	54	not	not	PART
ftr-332	2066	55	be	be	AUX
ftr-332	2066	56	treated	treat	VERB
ftr-332	2066	57	as	as	ADP
ftr-332	2066	58	a	a	DET
ftr-332	2066	59	modification	modification	NOUN
ftr-332	2066	60	of	of	ADP
ftr-332	2066	61	the	the	DET
ftr-332	2066	62	binding	bind	VERB
ftr-332	2066	63	contract	contract	NOUN
ftr-332	2066	64	.	.	PUNCT
ftr-332	2067	1	reg	reg	NOUN
ftr-332	2067	2	.	.	PUNCT
ftr-332	2068	1	§	§	PROPN
ftr-332	2068	2	1.3681(e)(2)(ii)(b)(2	1.3681(e)(2)(ii)(b)(2	NUM
ftr-332	2068	3	)	)	PUNCT
ftr-332	2068	4	.	.	PUNCT
ftr-332	2069	1	similarly	similarly	ADV
ftr-332	2069	2	,	,	PUNCT
ftr-332	2069	3	in	in	ADP
ftr-332	2069	4	a	a	DET
ftr-332	2069	5	transaction	transaction	NOUN
ftr-332	2069	6	that	that	PRON
ftr-332	2069	7	does	do	AUX
ftr-332	2069	8	not	not	PART
ftr-332	2069	9	qualify	qualify	VERB
ftr-332	2069	10	as	as	ADP
ftr-332	2069	11	a	a	DET
ftr-332	2069	12	reorganization	reorganization	NOUN
ftr-332	2069	13	for	for	ADP
ftr-332	2069	14	failure	failure	NOUN
ftr-332	2069	15	to	to	PART
ftr-332	2069	16	meet	meet	VERB
ftr-332	2069	17	the	the	DET
ftr-332	2069	18	continuity	continuity	NOUN
ftr-332	2069	19	of	of	ADP
ftr-332	2069	20	interest	interest	NOUN
ftr-332	2069	21	requirement	requirement	NOUN
ftr-332	2069	22	,	,	PUNCT
ftr-332	2069	23	a	a	DET
ftr-332	2069	24	modification	modification	NOUN
ftr-332	2069	25	that	that	PRON
ftr-332	2069	26	reduces	reduce	VERB
ftr-332	2069	27	the	the	DET
ftr-332	2069	28	number	number	NOUN
ftr-332	2069	29	of	of	ADP
ftr-332	2069	30	shares	share	NOUN
ftr-332	2069	31	of	of	ADP
ftr-332	2069	32	stock	stock	NOUN
ftr-332	2069	33	to	to	PART
ftr-332	2069	34	be	be	AUX
ftr-332	2069	35	received	receive	VERB
ftr-332	2069	36	by	by	ADP
ftr-332	2069	37	the	the	DET
ftr-332	2069	38	target	target	NOUN
ftr-332	2069	39	shareholders	shareholder	NOUN
ftr-332	2069	40	,	,	PUNCT
ftr-332	2069	41	or	or	CCONJ
ftr-332	2069	42	increases	increase	VERB
ftr-332	2069	43	the	the	DET
ftr-332	2069	44	amount	amount	NOUN
ftr-332	2069	45	of	of	ADP
ftr-332	2069	46	money	money	NOUN
ftr-332	2069	47	or	or	CCONJ
ftr-332	2069	48	value	value	NOUN
ftr-332	2069	49	of	of	ADP
ftr-332	2069	50	property	property	NOUN
ftr-332	2069	51	,	,	PUNCT
ftr-332	2069	52	will	will	AUX
ftr-332	2069	53	not	not	PART
ftr-332	2069	54	be	be	AUX
ftr-332	2069	55	treated	treat	VERB
ftr-332	2069	56	as	as	ADP
ftr-332	2069	57	a	a	DET
ftr-332	2069	58	modification	modification	NOUN
ftr-332	2069	59	of	of	ADP
ftr-332	2069	60	the	the	DET
ftr-332	2069	61	binding	bind	VERB
ftr-332	2069	62	contract	contract	NOUN
ftr-332	2069	63	so	so	SCONJ
ftr-332	2069	64	that	that	SCONJ
ftr-332	2069	65	the	the	DET
ftr-332	2069	66	consideration	consideration	NOUN
ftr-332	2069	67	will	will	AUX
ftr-332	2069	68	continue	continue	VERB
ftr-332	2069	69	to	to	PART
ftr-332	2069	70	be	be	AUX
ftr-332	2069	71	valued	value	VERB
ftr-332	2069	72	as	as	ADP
ftr-332	2069	73	of	of	ADP
ftr-332	2069	74	the	the	DET
ftr-332	2069	75	signing	signing	NOUN
ftr-332	2069	76	date	date	NOUN
ftr-332	2069	77	.	.	PUNCT
ftr-332	2070	1	reg	reg	NOUN
ftr-332	2070	2	.	.	PUNCT
ftr-332	2071	1	§	§	PROPN
ftr-332	2071	2	1.368	1.368	NUM
ftr-332	2071	3	-	-	SYM
ftr-332	2071	4	1(e)(2)(ii)(b)(3	1(e)(2)(ii)(b)(3	NUM
ftr-332	2071	5	)	)	PUNCT
ftr-332	2071	6	.	.	PUNCT
ftr-332	2072	1	reg	reg	NOUN
ftr-332	2072	2	.	.	PUNCT
ftr-332	2073	1	§	§	PROPN
ftr-332	2073	2	1.368	1.368	NUM
ftr-332	2073	3	-	-	SYM
ftr-332	2073	4	1(e)(2)(iii)(d	1(e)(2)(iii)(d	NUM
ftr-332	2073	5	)	)	PUNCT
ftr-332	2073	6	provides	provide	VERB
ftr-332	2073	7	that	that	SCONJ
ftr-332	2073	8	stock	stock	NOUN
ftr-332	2073	9	that	that	PRON
ftr-332	2073	10	is	be	AUX
ftr-332	2073	11	escrowed	escrowe	VERB
ftr-332	2073	12	to	to	PART
ftr-332	2073	13	secure	secure	VERB
ftr-332	2073	14	customary	customary	ADJ
ftr-332	2073	15	pre	pre	ADJ
ftr-332	2073	16	-	-	ADJ
ftr-332	2073	17	closing	closing	ADJ
ftr-332	2073	18	covenants	covenant	NOUN
ftr-332	2073	19	and	and	CCONJ
ftr-332	2073	20	representations	representation	NOUN
ftr-332	2073	21	and	and	CCONJ
ftr-332	2073	22	warranties	warranty	NOUN
ftr-332	2073	23	is	be	AUX
ftr-332	2073	24	not	not	PART
ftr-332	2073	25	treated	treat	VERB
ftr-332	2073	26	as	as	ADP
ftr-332	2073	27	contingent	contingent	ADJ
ftr-332	2073	28	consideration	consideration	NOUN
ftr-332	2073	29	,	,	PUNCT
ftr-332	2073	30	which	which	PRON
ftr-332	2073	31	would	would	AUX
ftr-332	2073	32	render	render	VERB
ftr-332	2073	33	the	the	DET
ftr-332	2073	34	safe	safe	ADJ
ftr-332	2073	35	harbor	harbor	NOUN
ftr-332	2073	36	unavailable	unavailable	ADJ
ftr-332	2073	37	.	.	PUNCT
ftr-332	2074	1	however	however	ADV
ftr-332	2074	2	,	,	PUNCT
ftr-332	2074	3	escrowed	escrowe	VERB
ftr-332	2074	4	consideration	consideration	NOUN
ftr-332	2074	5	that	that	PRON
ftr-332	2074	6	is	be	AUX
ftr-332	2074	7	forfeited	forfeit	VERB
ftr-332	2074	8	,	,	PUNCT
ftr-332	2074	9	is	be	AUX
ftr-332	2074	10	not	not	PART
ftr-332	2074	11	taken	take	VERB
ftr-332	2074	12	into	into	ADP
ftr-332	2074	13	account	account	NOUN
ftr-332	2074	14	in	in	ADP
ftr-332	2074	15	determining	determine	VERB
ftr-332	2074	16	whether	whether	SCONJ
ftr-332	2074	17	the	the	DET
ftr-332	2074	18	continuity	continuity	NOUN
ftr-332	2074	19	of	of	ADP
ftr-332	2074	20	interest	interest	NOUN
ftr-332	2074	21	requirement	requirement	NOUN
ftr-332	2074	22	has	have	AUX
ftr-332	2074	23	been	be	AUX
ftr-332	2074	24	met	meet	VERB
ftr-332	2074	25	.	.	PUNCT
ftr-332	2075	1	reg	reg	NOUN
ftr-332	2075	2	.	.	PUNCT
ftr-332	2076	1	§	§	PROPN
ftr-332	2076	2	1.368	1.368	NUM
ftr-332	2076	3	-	-	SYM
ftr-332	2076	4	1(e)(2)(iv	1(e)(2)(iv	NUM
ftr-332	2076	5	)	)	PUNCT
ftr-332	2076	6	,	,	PUNCT
ftr-332	2076	7	ex	ex	NOUN
ftr-332	2076	8	.	.	NOUN
ftr-332	2076	9	2	2	NUM
ftr-332	2076	10	.	.	PUNCT
ftr-332	2076	11			PRON
ftr-332	2076	12	notice	notice	VERB
ftr-332	2076	13	2010	2010	NUM
ftr-332	2076	14	-	-	SYM
ftr-332	2076	15	25	25	NUM
ftr-332	2076	16	,	,	PUNCT
ftr-332	2076	17	2010	2010	NUM
ftr-332	2076	18	-	-	SYM
ftr-332	2076	19	1	1	NUM
ftr-332	2076	20	c.b	c.b	PROPN
ftr-332	2076	21	.	.	PROPN
ftr-332	2076	22	527	527	NUM
ftr-332	2076	23	(	(	PUNCT
ftr-332	2076	24	3/17/10	3/17/10	NUM
ftr-332	2076	25	)	)	PUNCT
ftr-332	2076	26	,	,	PUNCT
ftr-332	2076	27	provided	provide	VERB
ftr-332	2076	28	that	that	SCONJ
ftr-332	2076	29	,	,	PUNCT
ftr-332	2076	30	until	until	ADP
ftr-332	2076	31	the	the	DET
ftr-332	2076	32	issuance	issuance	NOUN
ftr-332	2076	33	of	of	ADP
ftr-332	2076	34	new	new	ADJ
ftr-332	2076	35	regulations	regulation	NOUN
ftr-332	2076	36	,	,	PUNCT
ftr-332	2076	37	taxpayers	taxpayer	NOUN
ftr-332	2076	38	could	could	AUX
ftr-332	2076	39	choose	choose	VERB
ftr-332	2076	40	(	(	PUNCT
ftr-332	2076	41	subject	subject	ADJ
ftr-332	2076	42	to	to	ADP
ftr-332	2076	43	strict	strict	ADJ
ftr-332	2076	44	consistency	consistency	NOUN
ftr-332	2076	45	rules	rule	NOUN
ftr-332	2076	46	)	)	PUNCT
ftr-332	2076	47	to	to	PART
ftr-332	2076	48	apply	apply	VERB
ftr-332	2076	49	the	the	DET
ftr-332	2076	50	proposed	propose	VERB
ftr-332	2076	51	regulations	regulation	NOUN
ftr-332	2076	52	after	after	ADP
ftr-332	2076	53	the	the	DET
ftr-332	2076	54	expiration	expiration	NOUN
ftr-332	2076	55	of	of	ADP
ftr-332	2076	56	the	the	DET
ftr-332	2076	57	temporary	temporary	ADJ
ftr-332	2076	58	regulations	regulation	NOUN
ftr-332	2076	59	.	.	PUNCT
ftr-332	2077	1	the	the	DET
ftr-332	2077	2	ability	ability	NOUN
ftr-332	2077	3	of	of	ADP
ftr-332	2077	4	taxpayers	taxpayer	NOUN
ftr-332	2077	5	to	to	PART
ftr-332	2077	6	elect	elect	VERB
ftr-332	2077	7	to	to	PART
ftr-332	2077	8	apply	apply	VERB
ftr-332	2077	9	the	the	DET
ftr-332	2077	10	rules	rule	NOUN
ftr-332	2077	11	of	of	ADP
ftr-332	2077	12	the	the	DET
ftr-332	2077	13	proposed	propose	VERB
ftr-332	2077	14	regulations	regulation	NOUN
ftr-332	2077	15	,	,	PUNCT
ftr-332	2077	16	as	as	SCONJ
ftr-332	2077	17	provided	provide	VERB
ftr-332	2077	18	in	in	ADP
ftr-332	2077	19	the	the	DET
ftr-332	2077	20	notice	notice	NOUN
ftr-332	2077	21	,	,	PUNCT
ftr-332	2077	22	is	be	AUX
ftr-332	2077	23	incorporated	incorporate	VERB
ftr-332	2077	24	into	into	ADP
ftr-332	2077	25	reg	reg	NOUN
ftr-332	2077	26	.	.	PUNCT
ftr-332	2078	1	§	§	PROPN
ftr-332	2078	2	1.368	1.368	NUM
ftr-332	2078	3	-	-	SYM
ftr-332	2078	4	1(e)(9)(ii	1(e)(9)(ii	NUM
ftr-332	2078	5	)	)	PUNCT
ftr-332	2078	6	.	.	PUNCT
ftr-332	2079	1	a.	a.	NOUN
ftr-332	2079	2	still	still	ADV
ftr-332	2079	3	work	work	VERB
ftr-332	2079	4	left	leave	VERB
ftr-332	2079	5	to	to	PART
ftr-332	2079	6	be	be	AUX
ftr-332	2079	7	done	do	VERB
ftr-332	2079	8	.	.	PUNCT
ftr-332	2080	1	is	be	AUX
ftr-332	2080	2	n’t	not	PART
ftr-332	2080	3	that	that	SCONJ
ftr-332	2080	4	always	always	ADV
ftr-332	2080	5	true	true	ADJ
ftr-332	2080	6	?	?	PUNCT
ftr-332	2081	1	reg-124627	reg-124627	NOUN
ftr-332	2081	2	-	-	PUNCT
ftr-332	2081	3	11	11	NUM
ftr-332	2081	4	,	,	PUNCT
ftr-332	2081	5	corporate	corporate	ADJ
ftr-332	2081	6	reorganizations	reorganization	NOUN
ftr-332	2081	7	;	;	PUNCT
ftr-332	2081	8	guidance	guidance	NOUN
ftr-332	2081	9	on	on	ADP
ftr-332	2081	10	the	the	DET
ftr-332	2081	11	measurement	measurement	NOUN
ftr-332	2081	12	of	of	ADP
ftr-332	2081	13	continuity	continuity	NOUN
ftr-332	2081	14	of	of	ADP
ftr-332	2081	15	interest	interest	NOUN
ftr-332	2081	16	,	,	PUNCT
ftr-332	2081	17	76	76	NUM
ftr-332	2081	18	f.r	f.r	NOUN
ftr-332	2081	19	.	.	NOUN
ftr-332	2081	20	78591	78591	NUM
ftr-332	2081	21	(	(	PUNCT
ftr-332	2081	22	12/19/11	12/19/11	NUM
ftr-332	2081	23	)	)	PUNCT
ftr-332	2081	24	.	.	PUNCT
ftr-332	2082	1	the	the	DET
ftr-332	2082	2	treasury	treasury	PROPN
ftr-332	2082	3	department	department	PROPN
ftr-332	2082	4	has	have	AUX
ftr-332	2082	5	published	publish	VERB
ftr-332	2082	6	prop	prop	NOUN
ftr-332	2082	7	.	.	PUNCT
ftr-332	2083	1	reg	reg	NOUN
ftr-332	2083	2	.	.	PUNCT
ftr-332	2084	1	§	§	PROPN
ftr-332	2084	2	1.368	1.368	NUM
ftr-332	2084	3	-	-	SYM
ftr-332	2084	4	1(e)(2)(vi	1(e)(2)(vi	NUM
ftr-332	2084	5	)	)	PUNCT
ftr-332	2084	6	,	,	PUNCT
ftr-332	2084	7	under	under	ADP
ftr-332	2084	8	which	which	DET
ftr-332	2084	9	application	application	NOUN
ftr-332	2084	10	of	of	ADP
ftr-332	2084	11	the	the	DET
ftr-332	2084	12	signing	signing	NOUN
ftr-332	2084	13	date	date	NOUN
ftr-332	2084	14	principles	principle	NOUN
ftr-332	2084	15	for	for	ADP
ftr-332	2084	16	determining	determine	VERB
ftr-332	2084	17	whether	whether	SCONJ
ftr-332	2084	18	continuity	continuity	NOUN
ftr-332	2084	19	of	of	ADP
ftr-332	2084	20	interest	interest	NOUN
ftr-332	2084	21	is	be	AUX
ftr-332	2084	22	satisfied	satisfied	ADJ
ftr-332	2084	23	would	would	AUX
ftr-332	2084	24	be	be	AUX
ftr-332	2084	25	expanded	expand	VERB
ftr-332	2084	26	.	.	PUNCT
ftr-332	2085	1	the	the	DET
ftr-332	2085	2	proposed	propose	VERB
ftr-332	2085	3	regulations	regulation	NOUN
ftr-332	2085	4	would	would	AUX
ftr-332	2085	5	also	also	ADV
ftr-332	2085	6	permit	permit	VERB
ftr-332	2085	7	the	the	DET
ftr-332	2085	8	use	use	NOUN
ftr-332	2085	9	of	of	ADP
ftr-332	2085	10	an	an	DET
ftr-332	2085	11	average	average	ADJ
ftr-332	2085	12	value	value	NOUN
ftr-332	2085	13	for	for	ADP
ftr-332	2085	14	issuing	issue	VERB
ftr-332	2085	15	278	278	NUM
ftr-332	2085	16	florida	florida	PROPN
ftr-332	2085	17	tax	tax	NOUN
ftr-332	2085	18	review	review	NOUN
ftr-332	2086	1	[	[	X
ftr-332	2086	2	vol	vol	NOUN
ftr-332	2086	3	.	.	PUNCT
ftr-332	2087	1	12:5	12:5	NUM
ftr-332	2087	2	corporation	corporation	NOUN
ftr-332	2087	3	stock	stock	NOUN
ftr-332	2087	4	,	,	PUNCT
ftr-332	2087	5	in	in	ADP
ftr-332	2087	6	lieu	lieu	NOUN
ftr-332	2087	7	of	of	ADP
ftr-332	2087	8	the	the	DET
ftr-332	2087	9	value	value	NOUN
ftr-332	2087	10	of	of	ADP
ftr-332	2087	11	issuing	issue	VERB
ftr-332	2087	12	corporation	corporation	NOUN
ftr-332	2087	13	stock	stock	NOUN
ftr-332	2087	14	on	on	ADP
ftr-332	2087	15	the	the	DET
ftr-332	2087	16	closing	closing	NOUN
ftr-332	2087	17	date	date	NOUN
ftr-332	2087	18	,	,	PUNCT
ftr-332	2087	19	in	in	ADP
ftr-332	2087	20	certain	certain	ADJ
ftr-332	2087	21	circumstances	circumstance	NOUN
ftr-332	2087	22	.	.	PUNCT
ftr-332	2088	1	an	an	DET
ftr-332	2088	2	average	average	ADJ
ftr-332	2088	3	value	value	NOUN
ftr-332	2088	4	could	could	AUX
ftr-332	2088	5	―be	―be	VERB
ftr-332	2088	6	used	use	VERB
ftr-332	2088	7	if	if	SCONJ
ftr-332	2088	8	it	it	PRON
ftr-332	2088	9	is	be	AUX
ftr-332	2088	10	based	base	VERB
ftr-332	2088	11	on	on	ADP
ftr-332	2088	12	issuing	issue	VERB
ftr-332	2088	13	corporation	corporation	NOUN
ftr-332	2088	14	stock	stock	NOUN
ftr-332	2088	15	values	value	NOUN
ftr-332	2088	16	occurring	occur	VERB
ftr-332	2088	17	after	after	ADP
ftr-332	2088	18	the	the	DET
ftr-332	2088	19	signing	signing	NOUN
ftr-332	2088	20	date	date	NOUN
ftr-332	2088	21	and	and	CCONJ
ftr-332	2088	22	before	before	ADP
ftr-332	2088	23	the	the	DET
ftr-332	2088	24	closing	closing	NOUN
ftr-332	2088	25	date	date	NOUN
ftr-332	2088	26	,	,	PUNCT
ftr-332	2088	27	and	and	CCONJ
ftr-332	2088	28	the	the	DET
ftr-332	2088	29	binding	bind	VERB
ftr-332	2088	30	contract	contract	NOUN
ftr-332	2088	31	utilizes	utilize	VERB
ftr-332	2088	32	the	the	DET
ftr-332	2088	33	average	average	ADJ
ftr-332	2088	34	price	price	NOUN
ftr-332	2088	35	,	,	PUNCT
ftr-332	2088	36	so	so	ADV
ftr-332	2088	37	computed	compute	VERB
ftr-332	2088	38	,	,	PUNCT
ftr-332	2088	39	in	in	ADP
ftr-332	2088	40	determining	determine	VERB
ftr-332	2088	41	the	the	DET
ftr-332	2088	42	number	number	NOUN
ftr-332	2088	43	of	of	ADP
ftr-332	2088	44	shares	share	NOUN
ftr-332	2088	45	of	of	ADP
ftr-332	2088	46	each	each	DET
ftr-332	2088	47	class	class	NOUN
ftr-332	2088	48	of	of	ADP
ftr-332	2088	49	stock	stock	NOUN
ftr-332	2088	50	of	of	ADP
ftr-332	2088	51	the	the	DET
ftr-332	2088	52	issuing	issue	VERB
ftr-332	2088	53	corporation	corporation	NOUN
ftr-332	2088	54	,	,	PUNCT
ftr-332	2088	55	the	the	DET
ftr-332	2088	56	amount	amount	NOUN
ftr-332	2088	57	of	of	ADP
ftr-332	2088	58	money	money	NOUN
ftr-332	2088	59	,	,	PUNCT
ftr-332	2088	60	and	and	CCONJ
ftr-332	2088	61	the	the	DET
ftr-332	2088	62	other	other	ADJ
ftr-332	2088	63	property	property	NOUN
ftr-332	2088	64	to	to	PART
ftr-332	2088	65	be	be	AUX
ftr-332	2088	66	exchanged	exchange	VERB
ftr-332	2088	67	for	for	ADP
ftr-332	2088	68	all	all	DET
ftr-332	2088	69	the	the	DET
ftr-332	2088	70	proprietary	proprietary	ADJ
ftr-332	2088	71	interests	interest	NOUN
ftr-332	2088	72	in	in	ADP
ftr-332	2088	73	the	the	DET
ftr-332	2088	74	target	target	NOUN
ftr-332	2088	75	corporation	corporation	NOUN
ftr-332	2088	76	,	,	PUNCT
ftr-332	2088	77	or	or	CCONJ
ftr-332	2088	78	to	to	PART
ftr-332	2088	79	be	be	AUX
ftr-332	2088	80	exchanged	exchange	VERB
ftr-332	2088	81	for	for	ADP
ftr-332	2088	82	each	each	DET
ftr-332	2088	83	proprietary	proprietary	ADJ
ftr-332	2088	84	interest	interest	NOUN
ftr-332	2088	85	in	in	ADP
ftr-332	2088	86	the	the	DET
ftr-332	2088	87	target	target	NOUN
ftr-332	2088	88	corporation.‖	corporation.‖	SCONJ
ftr-332	2088	89	this	this	DET
ftr-332	2088	90	rule	rule	NOUN
ftr-332	2088	91	applies	apply	VERB
ftr-332	2088	92	signing	sign	VERB
ftr-332	2088	93	date	date	NOUN
ftr-332	2088	94	rule	rule	VERB
ftr-332	2088	95	―principles,‖	―principles,‖	NOUN
ftr-332	2088	96	because	because	SCONJ
ftr-332	2088	97	―the	―the	DET
ftr-332	2088	98	target	target	NOUN
ftr-332	2088	99	shareholders	shareholder	NOUN
ftr-332	2088	100	become	become	VERB
ftr-332	2088	101	subject	subject	ADJ
ftr-332	2088	102	to	to	ADP
ftr-332	2088	103	the	the	DET
ftr-332	2088	104	fortunes	fortune	NOUN
ftr-332	2088	105	of	of	ADP
ftr-332	2088	106	the	the	DET
ftr-332	2088	107	issuer‘s	issuer‘s	ADJ
ftr-332	2088	108	stock	stock	NOUN
ftr-332	2088	109	across	across	ADP
ftr-332	2088	110	the	the	DET
ftr-332	2088	111	range	range	NOUN
ftr-332	2088	112	of	of	ADP
ftr-332	2088	113	dates	date	NOUN
ftr-332	2088	114	being	be	AUX
ftr-332	2088	115	averaged.‖	averaged.‖	ADJ
ftr-332	2088	116			PRON
ftr-332	2088	117	the	the	DET
ftr-332	2088	118	proposed	propose	VERB
ftr-332	2088	119	regulations	regulation	NOUN
ftr-332	2088	120	would	would	AUX
ftr-332	2088	121	apply	apply	VERB
ftr-332	2088	122	to	to	ADP
ftr-332	2088	123	transactions	transaction	NOUN
ftr-332	2088	124	occurring	occur	VERB
ftr-332	2088	125	on	on	ADP
ftr-332	2088	126	or	or	CCONJ
ftr-332	2088	127	after	after	SCONJ
ftr-332	2088	128	they	they	PRON
ftr-332	2088	129	are	be	AUX
ftr-332	2088	130	finalized	finalize	VERB
ftr-332	2088	131	,	,	PUNCT
ftr-332	2088	132	unless	unless	SCONJ
ftr-332	2088	133	the	the	DET
ftr-332	2088	134	transaction	transaction	NOUN
ftr-332	2088	135	was	be	AUX
ftr-332	2088	136	completed	complete	VERB
ftr-332	2088	137	pursuant	pursuant	ADJ
ftr-332	2088	138	to	to	ADP
ftr-332	2088	139	a	a	DET
ftr-332	2088	140	binding	bind	VERB
ftr-332	2088	141	agreement	agreement	NOUN
ftr-332	2088	142	that	that	PRON
ftr-332	2088	143	was	be	AUX
ftr-332	2088	144	in	in	ADP
ftr-332	2088	145	effect	effect	NOUN
ftr-332	2088	146	immediately	immediately	ADV
ftr-332	2088	147	before	before	ADP
ftr-332	2088	148	the	the	DET
ftr-332	2088	149	date	date	NOUN
ftr-332	2088	150	such	such	ADJ
ftr-332	2088	151	final	final	ADJ
ftr-332	2088	152	regulations	regulation	NOUN
ftr-332	2088	153	are	be	AUX
ftr-332	2088	154	published	publish	VERB
ftr-332	2088	155	and	and	CCONJ
ftr-332	2088	156	all	all	DET
ftr-332	2088	157	times	time	NOUN
ftr-332	2088	158	afterwards	afterwards	ADV
ftr-332	2088	159	.	.	PUNCT
ftr-332	2089	1	f.	f.	PROPN
ftr-332	2089	2	corporate	corporate	ADJ
ftr-332	2089	3	divisions	division	NOUN
ftr-332	2089	4	1	1	NUM
ftr-332	2089	5	.	.	PUNCT
ftr-332	2090	1	―hot	―hot	PROPN
ftr-332	2090	2	stock‖	stock‖	PROPN
ftr-332	2090	3	cools	cool	VERB
ftr-332	2090	4	off	off	ADP
ftr-332	2090	5	in	in	ADP
ftr-332	2090	6	a	a	DET
ftr-332	2090	7	dsag	dsag	NOUN
ftr-332	2090	8	.	.	PUNCT
ftr-332	2091	1	t.d	t.d	X
ftr-332	2091	2	.	.	PROPN
ftr-332	2091	3	9548	9548	NUM
ftr-332	2091	4	,	,	PUNCT
ftr-332	2091	5	guidance	guidance	NOUN
ftr-332	2091	6	regarding	regard	VERB
ftr-332	2091	7	the	the	DET
ftr-332	2091	8	treatment	treatment	NOUN
ftr-332	2091	9	of	of	ADP
ftr-332	2091	10	stock	stock	NOUN
ftr-332	2091	11	of	of	ADP
ftr-332	2091	12	a	a	DET
ftr-332	2091	13	controlled	control	VERB
ftr-332	2091	14	corporation	corporation	NOUN
ftr-332	2091	15	under	under	ADP
ftr-332	2091	16	section	section	NOUN
ftr-332	2091	17	355(a)(3)(b	355(a)(3)(b	NUM
ftr-332	2091	18	)	)	PUNCT
ftr-332	2091	19	,	,	PUNCT
ftr-332	2091	20	76	76	NUM
ftr-332	2091	21	f.r	f.r	NOUN
ftr-332	2091	22	.	.	NOUN
ftr-332	2091	23	65110	65110	NUM
ftr-332	2091	24	(	(	PUNCT
ftr-332	2091	25	10/20/11	10/20/11	NUM
ftr-332	2091	26	)	)	PUNCT
ftr-332	2091	27	.	.	PUNCT
ftr-332	2092	1	the	the	DET
ftr-332	2092	2	treasury	treasury	NOUN
ftr-332	2092	3	has	have	AUX
ftr-332	2092	4	promulgated	promulgate	VERB
ftr-332	2092	5	amendments	amendment	NOUN
ftr-332	2092	6	to	to	ADP
ftr-332	2092	7	reg	reg	NOUN
ftr-332	2092	8	.	.	PUNCT
ftr-332	2093	1	§	§	PROPN
ftr-332	2093	2	1.355	1.355	NUM
ftr-332	2093	3	-	-	SYM
ftr-332	2093	4	2(g	2(g	NUM
ftr-332	2093	5	)	)	PUNCT
ftr-332	2093	6	and	and	CCONJ
ftr-332	2093	7	(	(	PUNCT
ftr-332	2093	8	i	i	NOUN
ftr-332	2093	9	)	)	PUNCT
ftr-332	2093	10	to	to	PART
ftr-332	2093	11	replace	replace	VERB
ftr-332	2093	12	temporary	temporary	ADJ
ftr-332	2093	13	regulations	regulation	NOUN
ftr-332	2093	14	promulgated	promulgate	VERB
ftr-332	2093	15	in	in	ADP
ftr-332	2093	16	t.d	t.d	PROPN
ftr-332	2093	17	.	.	PROPN
ftr-332	2093	18	9435	9435	NUM
ftr-332	2093	19	,	,	PUNCT
ftr-332	2093	20	guidance	guidance	NOUN
ftr-332	2093	21	regarding	regard	VERB
ftr-332	2093	22	the	the	DET
ftr-332	2093	23	treatment	treatment	NOUN
ftr-332	2093	24	of	of	ADP
ftr-332	2093	25	stock	stock	NOUN
ftr-332	2093	26	of	of	ADP
ftr-332	2093	27	a	a	DET
ftr-332	2093	28	controlled	control	VERB
ftr-332	2093	29	corporation	corporation	NOUN
ftr-332	2093	30	under	under	ADP
ftr-332	2093	31	section	section	NOUN
ftr-332	2093	32	355(a)(3)(b	355(a)(3)(b	NUM
ftr-332	2093	33	)	)	PUNCT
ftr-332	2093	34	,	,	PUNCT
ftr-332	2093	35	73	73	NUM
ftr-332	2093	36	f.r	f.r	NOUN
ftr-332	2093	37	.	.	PROPN
ftr-332	2093	38	75946	75946	NUM
ftr-332	2093	39	(	(	PUNCT
ftr-332	2093	40	12/25/08	12/25/08	NUM
ftr-332	2093	41	)	)	PUNCT
ftr-332	2093	42	,	,	PUNCT
ftr-332	2093	43	and	and	CCONJ
ftr-332	2093	44	proposed	propose	VERB
ftr-332	2093	45	in	in	ADP
ftr-332	2093	46	reg-150670	reg-150670	NOUN
ftr-332	2093	47	-	-	PUNCT
ftr-332	2093	48	07	07	NUM
ftr-332	2093	49	,	,	PUNCT
ftr-332	2093	50	guidance	guidance	NOUN
ftr-332	2093	51	regarding	regard	VERB
ftr-332	2093	52	the	the	DET
ftr-332	2093	53	treatment	treatment	NOUN
ftr-332	2093	54	of	of	ADP
ftr-332	2093	55	stock	stock	NOUN
ftr-332	2093	56	of	of	ADP
ftr-332	2093	57	a	a	DET
ftr-332	2093	58	controlled	control	VERB
ftr-332	2093	59	corporation	corporation	NOUN
ftr-332	2093	60	under	under	ADP
ftr-332	2093	61	section	section	NOUN
ftr-332	2093	62	355(a)(3)(b	355(a)(3)(b	NUM
ftr-332	2093	63	)	)	PUNCT
ftr-332	2093	64	,	,	PUNCT
ftr-332	2093	65	73	73	NUM
ftr-332	2093	66	f.r	f.r	NOUN
ftr-332	2093	67	.	.	PROPN
ftr-332	2093	68	75979	75979	NUM
ftr-332	2093	69	(	(	PUNCT
ftr-332	2093	70	12/15/08	12/15/08	PROPN
ftr-332	2093	71	)	)	PUNCT
ftr-332	2093	72	.	.	PUNCT
ftr-332	2094	1	the	the	DET
ftr-332	2094	2	final	final	ADJ
ftr-332	2094	3	regulations	regulation	NOUN
ftr-332	2094	4	adopt	adopt	VERB
ftr-332	2094	5	the	the	DET
ftr-332	2094	6	substantive	substantive	ADJ
ftr-332	2094	7	rules	rule	NOUN
ftr-332	2094	8	of	of	ADP
ftr-332	2094	9	the	the	DET
ftr-332	2094	10	temporary	temporary	ADJ
ftr-332	2094	11	regulations	regulation	NOUN
ftr-332	2094	12	without	without	ADP
ftr-332	2094	13	change	change	NOUN
ftr-332	2094	14	.	.	PUNCT
ftr-332	2095	1	reg	reg	NOUN
ftr-332	2095	2	.	.	PUNCT
ftr-332	2096	1	§	§	PROPN
ftr-332	2096	2	1.355	1.355	NUM
ftr-332	2096	3	-	-	SYM
ftr-332	2096	4	2(g	2(g	NUM
ftr-332	2096	5	)	)	PUNCT
ftr-332	2096	6	,	,	PUNCT
ftr-332	2096	7	deals	deal	NOUN
ftr-332	2096	8	with	with	ADP
ftr-332	2096	9	the	the	DET
ftr-332	2096	10	―hot	―hot	PROPN
ftr-332	2096	11	stock‖	stock‖	PROPN
ftr-332	2096	12	rule	rule	NOUN
ftr-332	2096	13	of	of	ADP
ftr-332	2096	14	§	§	PROPN
ftr-332	2096	15	355(a)(3)(b	355(a)(3)(b	PROPN
ftr-332	2096	16	)	)	PUNCT
ftr-332	2096	17	to	to	PART
ftr-332	2096	18	conform	conform	VERB
ftr-332	2096	19	to	to	ADP
ftr-332	2096	20	the	the	DET
ftr-332	2096	21	2006	2006	NUM
ftr-332	2096	22	amendments	amendment	NOUN
ftr-332	2096	23	of	of	ADP
ftr-332	2096	24	§	§	PROPN
ftr-332	2096	25	355(b)(3	355(b)(3	NOUN
ftr-332	2096	26	)	)	PUNCT
ftr-332	2096	27	,	,	PUNCT
ftr-332	2096	28	creating	create	VERB
ftr-332	2096	29	the	the	DET
ftr-332	2096	30	―sag‖	―sag‖	ADJ
ftr-332	2096	31	rules	rule	NOUN
ftr-332	2096	32	,	,	PUNCT
ftr-332	2096	33	which	which	PRON
ftr-332	2096	34	treat	treat	VERB
ftr-332	2096	35	a	a	DET
ftr-332	2096	36	corporation‘s	corporation‘s	PROPN
ftr-332	2096	37	sag	sag	NOUN
ftr-332	2096	38	[	[	X
ftr-332	2096	39	separate	separate	ADJ
ftr-332	2096	40	affiliated	affiliated	ADJ
ftr-332	2096	41	group	group	NOUN
ftr-332	2096	42	]	]	PUNCT
ftr-332	2096	43	as	as	ADP
ftr-332	2096	44	a	a	DET
ftr-332	2096	45	single	single	ADJ
ftr-332	2096	46	corporation	corporation	NOUN
ftr-332	2096	47	for	for	ADP
ftr-332	2096	48	purposes	purpose	NOUN
ftr-332	2096	49	of	of	ADP
ftr-332	2096	50	determining	determine	VERB
ftr-332	2096	51	whether	whether	SCONJ
ftr-332	2096	52	the	the	DET
ftr-332	2096	53	active	active	ADJ
ftr-332	2096	54	trade	trade	NOUN
ftr-332	2096	55	or	or	CCONJ
ftr-332	2096	56	business	business	NOUN
ftr-332	2096	57	requirements	requirement	NOUN
ftr-332	2096	58	of	of	ADP
ftr-332	2096	59	§	§	PROPN
ftr-332	2096	60	355	355	NUM
ftr-332	2096	61	have	have	AUX
ftr-332	2096	62	been	be	AUX
ftr-332	2096	63	met	meet	VERB
ftr-332	2096	64	.	.	PUNCT
ftr-332	2097	1	section	section	NOUN
ftr-332	2097	2	355(a)(3)(b	355(a)(3)(b	PROPN
ftr-332	2097	3	)	)	PUNCT
ftr-332	2097	4	provides	provide	VERB
ftr-332	2097	5	that	that	SCONJ
ftr-332	2097	6	stock	stock	NOUN
ftr-332	2097	7	of	of	ADP
ftr-332	2097	8	a	a	DET
ftr-332	2097	9	controlled	control	VERB
ftr-332	2097	10	corporation	corporation	NOUN
ftr-332	2097	11	that	that	PRON
ftr-332	2097	12	has	have	AUX
ftr-332	2097	13	been	be	AUX
ftr-332	2097	14	acquired	acquire	VERB
ftr-332	2097	15	by	by	ADP
ftr-332	2097	16	the	the	DET
ftr-332	2097	17	distributing	distribute	VERB
ftr-332	2097	18	corporation	corporation	NOUN
ftr-332	2097	19	in	in	ADP
ftr-332	2097	20	a	a	DET
ftr-332	2097	21	taxable	taxable	ADJ
ftr-332	2097	22	transaction	transaction	NOUN
ftr-332	2097	23	within	within	ADP
ftr-332	2097	24	the	the	DET
ftr-332	2097	25	five	five	NUM
ftr-332	2097	26	year	year	NOUN
ftr-332	2097	27	period	period	NOUN
ftr-332	2097	28	preceding	precede	VERB
ftr-332	2097	29	distribution	distribution	NOUN
ftr-332	2097	30	to	to	ADP
ftr-332	2097	31	stockholders	stockholder	NOUN
ftr-332	2097	32	otherwise	otherwise	ADV
ftr-332	2097	33	qualifying	qualify	VERB
ftr-332	2097	34	under	under	ADP
ftr-332	2097	35	§	§	PROPN
ftr-332	2097	36	355	355	NUM
ftr-332	2097	37	will	will	AUX
ftr-332	2097	38	be	be	AUX
ftr-332	2097	39	treated	treat	VERB
ftr-332	2097	40	as	as	ADP
ftr-332	2097	41	boot	boot	NOUN
ftr-332	2097	42	taxable	taxable	ADJ
ftr-332	2097	43	to	to	ADP
ftr-332	2097	44	the	the	DET
ftr-332	2097	45	stockholders	stockholder	NOUN
ftr-332	2097	46	.	.	PUNCT
ftr-332	2098	1	generally	generally	ADV
ftr-332	2098	2	speaking	speak	VERB
ftr-332	2098	3	,	,	PUNCT
ftr-332	2098	4	the	the	DET
ftr-332	2098	5	temporary	temporary	ADJ
ftr-332	2098	6	regulations	regulation	NOUN
ftr-332	2098	7	provide	provide	VERB
ftr-332	2098	8	that	that	SCONJ
ftr-332	2098	9	the	the	DET
ftr-332	2098	10	hot	hot	ADJ
ftr-332	2098	11	stock	stock	NOUN
ftr-332	2098	12	of	of	ADP
ftr-332	2098	13	§	§	PROPN
ftr-332	2098	14	355(a)(3)(b	355(a)(3)(b	PROPN
ftr-332	2098	15	)	)	PUNCT
ftr-332	2098	16	rule	rule	NOUN
ftr-332	2098	17	does	do	AUX
ftr-332	2098	18	not	not	PART
ftr-332	2098	19	apply	apply	VERB
ftr-332	2098	20	to	to	ADP
ftr-332	2098	21	any	any	DET
ftr-332	2098	22	acquisition	acquisition	NOUN
ftr-332	2098	23	of	of	ADP
ftr-332	2098	24	stock	stock	NOUN
ftr-332	2098	25	of	of	ADP
ftr-332	2098	26	controlled	control	VERB
ftr-332	2098	27	where	where	SCONJ
ftr-332	2098	28	controlled	control	VERB
ftr-332	2098	29	is	be	AUX
ftr-332	2098	30	a	a	DET
ftr-332	2098	31	dsag	dsag	NOUN
ftr-332	2098	32	[	[	X
ftr-332	2098	33	separate	separate	ADJ
ftr-332	2098	34	affiliated	affiliated	ADJ
ftr-332	2098	35	group	group	NOUN
ftr-332	2098	36	of	of	ADP
ftr-332	2098	37	the	the	DET
ftr-332	2098	38	distributing	distribute	VERB
ftr-332	2098	39	corporation	corporation	NOUN
ftr-332	2098	40	]	]	PUNCT
ftr-332	2098	41	member	member	NOUN
ftr-332	2098	42	at	at	ADP
ftr-332	2098	43	any	any	DET
ftr-332	2098	44	time	time	NOUN
ftr-332	2098	45	after	after	ADP
ftr-332	2098	46	the	the	DET
ftr-332	2098	47	acquisition	acquisition	NOUN
ftr-332	2098	48	(	(	PUNCT
ftr-332	2098	49	but	but	CCONJ
ftr-332	2098	50	prior	prior	ADV
ftr-332	2098	51	to	to	ADP
ftr-332	2098	52	the	the	DET
ftr-332	2098	53	distribution	distribution	NOUN
ftr-332	2098	54	of	of	ADP
ftr-332	2098	55	controlled	control	VERB
ftr-332	2098	56	)	)	PUNCT
ftr-332	2098	57	.	.	PUNCT
ftr-332	2099	1	transfers	transfer	NOUN
ftr-332	2099	2	of	of	ADP
ftr-332	2099	3	controlled	control	VERB
ftr-332	2099	4	stock	stock	NOUN
ftr-332	2099	5	owned	own	VERB
ftr-332	2099	6	by	by	ADP
ftr-332	2099	7	dsag	dsag	NOUN
ftr-332	2099	8	members	member	NOUN
ftr-332	2099	9	immediately	immediately	ADV
ftr-332	2099	10	before	before	ADV
ftr-332	2099	11	and	and	CCONJ
ftr-332	2099	12	immediately	immediately	ADV
ftr-332	2099	13	after	after	SCONJ
ftr-332	2099	14	the	the	DET
ftr-332	2099	15	transfer	transfer	NOUN
ftr-332	2099	16	are	be	AUX
ftr-332	2099	17	disregarded	disregard	VERB
ftr-332	2099	18	and	and	CCONJ
ftr-332	2099	19	are	be	AUX
ftr-332	2099	20	not	not	PART
ftr-332	2099	21	treated	treat	VERB
ftr-332	2099	22	as	as	ADP
ftr-332	2099	23	acquisitions	acquisition	NOUN
ftr-332	2099	24	for	for	ADP
ftr-332	2099	25	purposes	purpose	NOUN
ftr-332	2099	26	of	of	ADP
ftr-332	2099	27	the	the	DET
ftr-332	2099	28	hot	hot	ADJ
ftr-332	2099	29	2012	2012	NUM
ftr-332	2099	30	]	]	PUNCT
ftr-332	2099	31	recent	recent	ADJ
ftr-332	2099	32	developments	development	NOUN
ftr-332	2099	33	in	in	ADP
ftr-332	2099	34	federal	federal	ADJ
ftr-332	2099	35	income	income	NOUN
ftr-332	2099	36	taxation	taxation	NOUN
ftr-332	2099	37	279	279	NUM
ftr-332	2099	38	stock	stock	NOUN
ftr-332	2099	39	rule	rule	NOUN
ftr-332	2099	40	.	.	PUNCT
ftr-332	2100	1	(	(	PUNCT
ftr-332	2100	2	prop	prop	NOUN
ftr-332	2100	3	.	.	PUNCT
ftr-332	2101	1	reg	reg	NOUN
ftr-332	2101	2	.	.	PUNCT
ftr-332	2102	1	§	§	PROPN
ftr-332	2102	2	1.3553(b)(1)(ii	1.3553(b)(1)(ii	NUM
ftr-332	2102	3	)	)	PUNCT
ftr-332	2102	4	would	would	AUX
ftr-332	2102	5	apply	apply	VERB
ftr-332	2102	6	a	a	DET
ftr-332	2102	7	similar	similar	ADJ
ftr-332	2102	8	rule	rule	NOUN
ftr-332	2102	9	for	for	ADP
ftr-332	2102	10	purposes	purpose	NOUN
ftr-332	2102	11	of	of	ADP
ftr-332	2102	12	the	the	DET
ftr-332	2102	13	active	active	ADJ
ftr-332	2102	14	trade	trade	NOUN
ftr-332	2102	15	or	or	CCONJ
ftr-332	2102	16	business	business	NOUN
ftr-332	2102	17	requirement	requirement	NOUN
ftr-332	2102	18	.	.	PUNCT
ftr-332	2102	19	)	)	PUNCT
ftr-332	2103	1	the	the	DET
ftr-332	2103	2	temporary	temporary	ADJ
ftr-332	2103	3	regulations	regulation	NOUN
ftr-332	2103	4	also	also	ADV
ftr-332	2103	5	incorporate	incorporate	VERB
ftr-332	2103	6	the	the	DET
ftr-332	2103	7	exception	exception	NOUN
ftr-332	2103	8	of	of	ADP
ftr-332	2103	9	former	former	ADJ
ftr-332	2103	10	reg	reg	NOUN
ftr-332	2103	11	.	.	PUNCT
ftr-332	2104	1	§	§	PROPN
ftr-332	2104	2	1.355	1.355	NUM
ftr-332	2104	3	-	-	SYM
ftr-332	2104	4	2(g	2(g	NUM
ftr-332	2104	5	)	)	PUNCT
ftr-332	2104	6	,	,	PUNCT
ftr-332	2104	7	which	which	PRON
ftr-332	2104	8	provides	provide	VERB
ftr-332	2104	9	that	that	SCONJ
ftr-332	2104	10	the	the	DET
ftr-332	2104	11	hot	hot	ADJ
ftr-332	2104	12	stock	stock	NOUN
ftr-332	2104	13	rule	rule	NOUN
ftr-332	2104	14	does	do	AUX
ftr-332	2104	15	not	not	PART
ftr-332	2104	16	apply	apply	VERB
ftr-332	2104	17	to	to	ADP
ftr-332	2104	18	acquisitions	acquisition	NOUN
ftr-332	2104	19	of	of	ADP
ftr-332	2104	20	controlled	control	VERB
ftr-332	2104	21	stock	stock	NOUN
ftr-332	2104	22	by	by	ADP
ftr-332	2104	23	distributing	distribute	VERB
ftr-332	2104	24	from	from	ADP
ftr-332	2104	25	a	a	DET
ftr-332	2104	26	member	member	NOUN
ftr-332	2104	27	of	of	ADP
ftr-332	2104	28	the	the	DET
ftr-332	2104	29	affiliated	affiliated	ADJ
ftr-332	2104	30	group	group	NOUN
ftr-332	2104	31	(	(	PUNCT
ftr-332	2104	32	as	as	SCONJ
ftr-332	2104	33	defined	define	VERB
ftr-332	2104	34	in	in	ADP
ftr-332	2104	35	reg	reg	NOUN
ftr-332	2104	36	.	.	PUNCT
ftr-332	2105	1	§	§	PROPN
ftr-332	2105	2	1.355	1.355	NUM
ftr-332	2105	3	-	-	SYM
ftr-332	2105	4	3(b)(4)(iv	3(b)(4)(iv	NUM
ftr-332	2105	5	)	)	PUNCT
ftr-332	2105	6	)	)	PUNCT
ftr-332	2105	7	of	of	ADP
ftr-332	2105	8	which	which	DET
ftr-332	2105	9	distributing	distribute	VERB
ftr-332	2105	10	was	be	AUX
ftr-332	2105	11	a	a	DET
ftr-332	2105	12	member	member	NOUN
ftr-332	2105	13	.	.	PUNCT
ftr-332	2106	1	the	the	DET
ftr-332	2106	2	final	final	ADJ
ftr-332	2106	3	regulations	regulation	NOUN
ftr-332	2106	4	generally	generally	ADV
ftr-332	2106	5	apply	apply	VERB
ftr-332	2106	6	to	to	ADP
ftr-332	2106	7	distributions	distribution	NOUN
ftr-332	2106	8	occurring	occur	VERB
ftr-332	2106	9	after	after	ADP
ftr-332	2106	10	10/20/11	10/20/11	PROPN
ftr-332	2106	11	.	.	PUNCT
ftr-332	2107	1	(	(	PUNCT
ftr-332	2107	2	the	the	DET
ftr-332	2107	3	temporary	temporary	ADJ
ftr-332	2107	4	regulations	regulation	NOUN
ftr-332	2107	5	generally	generally	ADV
ftr-332	2107	6	apply	apply	VERB
ftr-332	2107	7	to	to	ADP
ftr-332	2107	8	distributions	distribution	NOUN
ftr-332	2107	9	occurring	occur	VERB
ftr-332	2107	10	after	after	ADP
ftr-332	2107	11	12/15/08	12/15/08	PROPN
ftr-332	2107	12	,	,	PUNCT
ftr-332	2107	13	but	but	CCONJ
ftr-332	2107	14	there	there	PRON
ftr-332	2107	15	are	be	VERB
ftr-332	2107	16	a	a	DET
ftr-332	2107	17	number	number	NOUN
ftr-332	2107	18	of	of	ADP
ftr-332	2107	19	transition	transition	NOUN
ftr-332	2107	20	rules	rule	NOUN
ftr-332	2107	21	.	.	PUNCT
ftr-332	2108	1	taxpayers	taxpayer	NOUN
ftr-332	2108	2	also	also	ADV
ftr-332	2108	3	may	may	AUX
ftr-332	2108	4	elect	elect	VERB
ftr-332	2108	5	to	to	PART
ftr-332	2108	6	apply	apply	VERB
ftr-332	2108	7	the	the	DET
ftr-332	2108	8	regulations	regulation	NOUN
ftr-332	2108	9	to	to	ADP
ftr-332	2108	10	distributions	distribution	NOUN
ftr-332	2108	11	made	make	VERB
ftr-332	2108	12	after	after	ADP
ftr-332	2108	13	5/17/06	5/17/06	NUM
ftr-332	2108	14	.	.	PUNCT
ftr-332	2108	15	)	)	PUNCT
ftr-332	2109	1	g.	g.	PROPN
ftr-332	2109	2	affiliated	affiliate	VERB
ftr-332	2109	3	corporations	corporation	NOUN
ftr-332	2109	4	and	and	CCONJ
ftr-332	2109	5	consolidated	consolidated	ADJ
ftr-332	2109	6	returns	return	NOUN
ftr-332	2109	7	1	1	NUM
ftr-332	2109	8	.	.	PUNCT
ftr-332	2110	1	we	we	PRON
ftr-332	2110	2	can	can	AUX
ftr-332	2110	3	always	always	ADV
ftr-332	2110	4	use	use	VERB
ftr-332	2110	5	some	some	DET
ftr-332	2110	6	new	new	ADJ
ftr-332	2110	7	consolidated	consolidated	ADJ
ftr-332	2110	8	return	return	NOUN
ftr-332	2110	9	regs	reg	NOUN
ftr-332	2110	10	—	—	PUNCT
ftr-332	2110	11	they	they	PRON
ftr-332	2110	12	’re	’re	VERB
ftr-332	2110	13	still	still	ADV
ftr-332	2110	14	too	too	ADV
ftr-332	2110	15	easy	easy	ADJ
ftr-332	2110	16	to	to	PART
ftr-332	2110	17	understand	understand	VERB
ftr-332	2110	18	.	.	PUNCT
ftr-332	2111	1	t.d	t.d	PROPN
ftr-332	2111	2	.	.	PROPN
ftr-332	2111	3	9515	9515	NUM
ftr-332	2111	4	,	,	PUNCT
ftr-332	2111	5	guidance	guidance	NOUN
ftr-332	2111	6	under	under	ADP
ftr-332	2111	7	section	section	NOUN
ftr-332	2111	8	1502	1502	NUM
ftr-332	2111	9	;	;	PUNCT
ftr-332	2111	10	amendment	amendment	NOUN
ftr-332	2111	11	of	of	ADP
ftr-332	2111	12	matching	match	VERB
ftr-332	2111	13	rule	rule	NOUN
ftr-332	2111	14	for	for	ADP
ftr-332	2111	15	certain	certain	ADJ
ftr-332	2111	16	gains	gain	NOUN
ftr-332	2111	17	on	on	ADP
ftr-332	2111	18	member	member	NOUN
ftr-332	2111	19	stock	stock	NOUN
ftr-332	2111	20	,	,	PUNCT
ftr-332	2111	21	76	76	NUM
ftr-332	2111	22	f.r	f.r	NOUN
ftr-332	2111	23	.	.	PROPN
ftr-332	2111	24	11956	11956	NUM
ftr-332	2111	25	(	(	PUNCT
ftr-332	2111	26	3/4/11	3/4/11	NUM
ftr-332	2111	27	)	)	PUNCT
ftr-332	2111	28	.	.	PUNCT
ftr-332	2112	1	the	the	DET
ftr-332	2112	2	treasury	treasury	NOUN
ftr-332	2112	3	has	have	AUX
ftr-332	2112	4	promulgated	promulgate	VERB
ftr-332	2112	5	final	final	ADJ
ftr-332	2112	6	amendments	amendment	NOUN
ftr-332	2112	7	to	to	ADP
ftr-332	2112	8	reg	reg	NOUN
ftr-332	2112	9	.	.	PUNCT
ftr-332	2113	1	§	§	PROPN
ftr-332	2113	2	1.1502	1.1502	NUM
ftr-332	2113	3	-	-	SYM
ftr-332	2113	4	13	13	NUM
ftr-332	2113	5	that	that	PRON
ftr-332	2113	6	provide	provide	VERB
ftr-332	2113	7	for	for	ADP
ftr-332	2113	8	the	the	DET
ftr-332	2113	9	redetermination	redetermination	NOUN
ftr-332	2113	10	of	of	ADP
ftr-332	2113	11	intercompany	intercompany	NOUN
ftr-332	2113	12	gain	gain	NOUN
ftr-332	2113	13	as	as	SCONJ
ftr-332	2113	14	excluded	exclude	VERB
ftr-332	2113	15	from	from	ADP
ftr-332	2113	16	gross	gross	ADJ
ftr-332	2113	17	income	income	NOUN
ftr-332	2113	18	in	in	ADP
ftr-332	2113	19	certain	certain	ADJ
ftr-332	2113	20	transactions	transaction	NOUN
ftr-332	2113	21	involving	involve	VERB
ftr-332	2113	22	stock	stock	NOUN
ftr-332	2113	23	transfers	transfer	NOUN
ftr-332	2113	24	between	between	ADP
ftr-332	2113	25	members	member	NOUN
ftr-332	2113	26	of	of	ADP
ftr-332	2113	27	a	a	DET
ftr-332	2113	28	consolidated	consolidated	ADJ
ftr-332	2113	29	group	group	NOUN
ftr-332	2113	30	.	.	PUNCT
ftr-332	2114	1	under	under	ADP
ftr-332	2114	2	the	the	DET
ftr-332	2114	3	regulations	regulation	NOUN
ftr-332	2114	4	,	,	PUNCT
ftr-332	2114	5	intercompany	intercompany	NOUN
ftr-332	2114	6	gain	gain	NOUN
ftr-332	2114	7	with	with	ADP
ftr-332	2114	8	respect	respect	NOUN
ftr-332	2114	9	to	to	ADP
ftr-332	2114	10	member	member	NOUN
ftr-332	2114	11	stock	stock	NOUN
ftr-332	2114	12	may	may	AUX
ftr-332	2114	13	be	be	AUX
ftr-332	2114	14	permanently	permanently	ADV
ftr-332	2114	15	excluded	exclude	VERB
ftr-332	2114	16	from	from	ADP
ftr-332	2114	17	gross	gross	ADJ
ftr-332	2114	18	income	income	NOUN
ftr-332	2114	19	following	follow	VERB
ftr-332	2114	20	certain	certain	ADJ
ftr-332	2114	21	stock	stock	NOUN
ftr-332	2114	22	basis	basis	NOUN
ftr-332	2114	23	elimination	elimination	NOUN
ftr-332	2114	24	transactions	transaction	NOUN
ftr-332	2114	25	,	,	PUNCT
ftr-332	2114	26	for	for	ADP
ftr-332	2114	27	example	example	NOUN
ftr-332	2114	28	,	,	PUNCT
ftr-332	2114	29	tax	tax	NOUN
ftr-332	2114	30	-	-	PUNCT
ftr-332	2114	31	free	free	ADJ
ftr-332	2114	32	spin	spin	NOUN
ftr-332	2114	33	-	-	PUNCT
ftr-332	2114	34	offs	off	NOUN
ftr-332	2114	35	and	and	CCONJ
ftr-332	2114	36	§	§	PROPN
ftr-332	2114	37	332	332	NUM
ftr-332	2114	38	liquidations	liquidation	NOUN
ftr-332	2114	39	.	.	PUNCT
ftr-332	2115	1	the	the	DET
ftr-332	2115	2	rule	rule	NOUN
ftr-332	2115	3	in	in	ADP
ftr-332	2115	4	the	the	DET
ftr-332	2115	5	regulations	regulation	NOUN
ftr-332	2115	6	applies	apply	VERB
ftr-332	2115	7	only	only	ADV
ftr-332	2115	8	if	if	SCONJ
ftr-332	2115	9	:	:	PUNCT
ftr-332	2115	10	(	(	PUNCT
ftr-332	2115	11	1	1	X
ftr-332	2115	12	)	)	PUNCT
ftr-332	2115	13	the	the	DET
ftr-332	2115	14	group	group	NOUN
ftr-332	2115	15	has	have	VERB
ftr-332	2115	16	not	not	PART
ftr-332	2115	17	and	and	CCONJ
ftr-332	2115	18	will	will	AUX
ftr-332	2115	19	not	not	PART
ftr-332	2115	20	derive	derive	VERB
ftr-332	2115	21	any	any	DET
ftr-332	2115	22	federal	federal	ADJ
ftr-332	2115	23	income	income	NOUN
ftr-332	2115	24	tax	tax	NOUN
ftr-332	2115	25	benefit	benefit	NOUN
ftr-332	2115	26	from	from	ADP
ftr-332	2115	27	the	the	DET
ftr-332	2115	28	intercompany	intercompany	NOUN
ftr-332	2115	29	transaction	transaction	NOUN
ftr-332	2115	30	;	;	PUNCT
ftr-332	2115	31	and	and	CCONJ
ftr-332	2115	32	(	(	PUNCT
ftr-332	2115	33	2	2	X
ftr-332	2115	34	)	)	PUNCT
ftr-332	2115	35	the	the	DET
ftr-332	2115	36	excluded	exclude	VERB
ftr-332	2115	37	gain	gain	NOUN
ftr-332	2115	38	will	will	AUX
ftr-332	2115	39	not	not	PART
ftr-332	2115	40	be	be	AUX
ftr-332	2115	41	treated	treat	VERB
ftr-332	2115	42	as	as	ADP
ftr-332	2115	43	tax	tax	NOUN
ftr-332	2115	44	-	-	PUNCT
ftr-332	2115	45	exempt	exempt	ADJ
ftr-332	2115	46	income	income	NOUN
ftr-332	2115	47	for	for	ADP
ftr-332	2115	48	purposes	purpose	NOUN
ftr-332	2115	49	of	of	ADP
ftr-332	2115	50	the	the	DET
ftr-332	2115	51	investment	investment	NOUN
ftr-332	2115	52	adjustment	adjustment	NOUN
ftr-332	2115	53	regulations	regulation	NOUN
ftr-332	2115	54	.	.	PUNCT
ftr-332	2116	1	the	the	DET
ftr-332	2116	2	excluded	exclude	VERB
ftr-332	2116	3	gain	gain	NOUN
ftr-332	2116	4	is	be	AUX
ftr-332	2116	5	not	not	PART
ftr-332	2116	6	treated	treat	VERB
ftr-332	2116	7	as	as	ADP
ftr-332	2116	8	tax	tax	NOUN
ftr-332	2116	9	exempt	exempt	ADJ
ftr-332	2116	10	income	income	NOUN
ftr-332	2116	11	for	for	ADP
ftr-332	2116	12	purposes	purpose	NOUN
ftr-332	2116	13	of	of	ADP
ftr-332	2116	14	§	§	PROPN
ftr-332	2116	15	1.1502	1.1502	NUM
ftr-332	2116	16	-	-	SYM
ftr-332	2116	17	32	32	NUM
ftr-332	2116	18	and	and	CCONJ
ftr-332	2116	19	does	do	AUX
ftr-332	2116	20	not	not	PART
ftr-332	2116	21	increase	increase	VERB
ftr-332	2116	22	earnings	earning	NOUN
ftr-332	2116	23	and	and	CCONJ
ftr-332	2116	24	profits	profit	NOUN
ftr-332	2116	25	.	.	PUNCT
ftr-332	2117	1			PUNCT
ftr-332	2117	2	the	the	DET
ftr-332	2117	3	treasury	treasury	PROPN
ftr-332	2117	4	also	also	ADV
ftr-332	2117	5	has	have	AUX
ftr-332	2117	6	revised	revise	VERB
ftr-332	2117	7	temp	temp	NOUN
ftr-332	2117	8	.	.	PUNCT
ftr-332	2118	1	reg	reg	NOUN
ftr-332	2118	2	.	.	PUNCT
ftr-332	2119	1	§	§	PROPN
ftr-332	2119	2	1.1502	1.1502	NUM
ftr-332	2119	3	-	-	SYM
ftr-332	2119	4	13	13	NUM
ftr-332	2119	5	t	t	NOUN
ftr-332	2119	6	(	(	PUNCT
ftr-332	2119	7	as	as	SCONJ
ftr-332	2119	8	promulgated	promulgate	VERB
ftr-332	2119	9	in	in	ADP
ftr-332	2119	10	2009	2009	NUM
ftr-332	2119	11	)	)	PUNCT
ftr-332	2119	12	to	to	PART
ftr-332	2119	13	take	take	VERB
ftr-332	2119	14	into	into	ADP
ftr-332	2119	15	account	account	NOUN
ftr-332	2119	16	the	the	DET
ftr-332	2119	17	abovedescribed	abovedescribed	ADJ
ftr-332	2119	18	amendments	amendment	NOUN
ftr-332	2119	19	to	to	ADP
ftr-332	2119	20	the	the	DET
ftr-332	2119	21	final	final	ADJ
ftr-332	2119	22	regulations	regulation	NOUN
ftr-332	2119	23	and	and	CCONJ
ftr-332	2119	24	repromulgated	repromulgate	VERB
ftr-332	2119	25	it	it	PRON
ftr-332	2119	26	in	in	ADP
ftr-332	2119	27	the	the	DET
ftr-332	2119	28	revised	revise	VERB
ftr-332	2119	29	form	form	NOUN
ftr-332	2119	30	without	without	ADP
ftr-332	2119	31	substantive	substantive	ADJ
ftr-332	2119	32	change	change	NOUN
ftr-332	2119	33	.	.	PUNCT
ftr-332	2120	1	generally	generally	ADV
ftr-332	2120	2	speaking	speak	VERB
ftr-332	2120	3	,	,	PUNCT
ftr-332	2120	4	these	these	DET
ftr-332	2120	5	regulations	regulation	NOUN
ftr-332	2120	6	provide	provide	VERB
ftr-332	2120	7	that	that	SCONJ
ftr-332	2120	8	an	an	DET
ftr-332	2120	9	intergroup	intergroup	NOUN
ftr-332	2120	10	liquidationreincorporation	liquidationreincorporation	NOUN
ftr-332	2120	11	that	that	PRON
ftr-332	2120	12	also	also	ADV
ftr-332	2120	13	could	could	AUX
ftr-332	2120	14	be	be	AUX
ftr-332	2120	15	treated	treat	VERB
ftr-332	2120	16	(	(	PUNCT
ftr-332	2120	17	under	under	ADP
ftr-332	2120	18	step	step	NOUN
ftr-332	2120	19	-	-	PUNCT
ftr-332	2120	20	transaction	transaction	NOUN
ftr-332	2120	21	,	,	PUNCT
ftr-332	2120	22	substance	substance	NOUN
ftr-332	2120	23	over	over	ADP
ftr-332	2120	24	form	form	NOUN
ftr-332	2120	25	,	,	PUNCT
ftr-332	2120	26	or	or	CCONJ
ftr-332	2120	27	recast	recast	VERB
ftr-332	2120	28	)	)	PUNCT
ftr-332	2120	29	as	as	ADP
ftr-332	2120	30	a	a	DET
ftr-332	2120	31	tax	tax	NOUN
ftr-332	2120	32	-	-	PUNCT
ftr-332	2120	33	free	free	ADJ
ftr-332	2120	34	reorganization	reorganization	NOUN
ftr-332	2120	35	(	(	PUNCT
ftr-332	2120	36	asset	asset	NOUN
ftr-332	2120	37	transfer	transfer	NOUN
ftr-332	2120	38	for	for	ADP
ftr-332	2120	39	stock	stock	NOUN
ftr-332	2120	40	followed	follow	VERB
ftr-332	2120	41	by	by	ADP
ftr-332	2120	42	liquidation	liquidation	NOUN
ftr-332	2120	43	)	)	PUNCT
ftr-332	2120	44	will	will	AUX
ftr-332	2120	45	be	be	AUX
ftr-332	2120	46	treated	treat	VERB
ftr-332	2120	47	as	as	ADP
ftr-332	2120	48	a	a	DET
ftr-332	2120	49	reorganization	reorganization	NOUN
ftr-332	2120	50	.	.	PUNCT
ftr-332	2121	1	2	2	X
ftr-332	2121	2	.	.	X
ftr-332	2121	3	section	section	NOUN
ftr-332	2121	4	382	382	NUM
ftr-332	2121	5	alone	alone	ADV
ftr-332	2121	6	is	be	AUX
ftr-332	2121	7	complicated	complicate	VERB
ftr-332	2121	8	;	;	PUNCT
ftr-332	2121	9	the	the	DET
ftr-332	2121	10	consolidated	consolidated	ADJ
ftr-332	2121	11	return	return	NOUN
ftr-332	2121	12	rules	rule	NOUN
ftr-332	2121	13	alone	alone	ADV
ftr-332	2121	14	are	be	AUX
ftr-332	2121	15	complicated	complicated	ADJ
ftr-332	2121	16	.	.	PUNCT
ftr-332	2122	1	when	when	SCONJ
ftr-332	2122	2	the	the	DET
ftr-332	2122	3	time	time	NOUN
ftr-332	2122	4	comes	come	VERB
ftr-332	2122	5	to	to	PART
ftr-332	2122	6	apply	apply	VERB
ftr-332	2122	7	§	§	PROPN
ftr-332	2122	8	382	382	NUM
ftr-332	2122	9	to	to	ADP
ftr-332	2122	10	consolidated	consolidated	ADJ
ftr-332	2122	11	returns	return	NOUN
ftr-332	2122	12	,	,	PUNCT
ftr-332	2122	13	only	only	ADV
ftr-332	2122	14	rocket	rocket	NOUN
ftr-332	2122	15	scientists	scientist	NOUN
ftr-332	2122	16	need	need	AUX
ftr-332	2122	17	apply	apply	VERB
ftr-332	2122	18	.	.	PUNCT
ftr-332	2123	1	reg–133002–10	reg–133002–10	NOUN
ftr-332	2123	2	,	,	PUNCT
ftr-332	2123	3	redetermination	redetermination	NOUN
ftr-332	2123	4	of	of	ADP
ftr-332	2123	5	the	the	DET
ftr-332	2123	6	consolidated	consolidated	ADJ
ftr-332	2123	7	net	net	NOUN
ftr-332	2123	8	unrealized	unrealize	VERB
ftr-332	2123	9	built	build	VERB
ftr-332	2123	10	-	-	PUNCT
ftr-332	2123	11	in	in	ADP
ftr-332	2123	12	gain	gain	NOUN
ftr-332	2123	13	and	and	CCONJ
ftr-332	2123	14	loss	loss	NOUN
ftr-332	2123	15	,	,	PUNCT
ftr-332	2123	16	76	76	NUM
ftr-332	2123	17	f.r	f.r	NOUN
ftr-332	2123	18	.	.	PROPN
ftr-332	2124	1	65634	65634	NUM
ftr-332	2124	2	(	(	PUNCT
ftr-332	2124	3	10/24/11	10/24/11	NUM
ftr-332	2124	4	)	)	PUNCT
ftr-332	2124	5	.	.	PUNCT
ftr-332	2125	1	the	the	DET
ftr-332	2125	2	treasury	treasury	PROPN
ftr-332	2125	3	and	and	CCONJ
ftr-332	2125	4	irs	irs	PROPN
ftr-332	2125	5	280	280	NUM
ftr-332	2125	6	florida	florida	PROPN
ftr-332	2125	7	tax	tax	NOUN
ftr-332	2125	8	review	review	NOUN
ftr-332	2125	9	[	[	X
ftr-332	2125	10	vol	vol	NOUN
ftr-332	2125	11	.	.	PUNCT
ftr-332	2126	1	12:5	12:5	NUM
ftr-332	2126	2	have	have	AUX
ftr-332	2126	3	published	publish	VERB
ftr-332	2126	4	proposed	propose	VERB
ftr-332	2126	5	amendments	amendment	NOUN
ftr-332	2126	6	to	to	ADP
ftr-332	2126	7	reg	reg	NOUN
ftr-332	2126	8	.	.	PUNCT
ftr-332	2127	1	§	§	PROPN
ftr-332	2127	2	1.1502	1.1502	NUM
ftr-332	2127	3	-	-	SYM
ftr-332	2127	4	91(g	91(g	NUM
ftr-332	2127	5	)	)	PUNCT
ftr-332	2127	6	,	,	PUNCT
ftr-332	2127	7	which	which	PRON
ftr-332	2127	8	provides	provide	VERB
ftr-332	2127	9	rules	rule	NOUN
ftr-332	2127	10	for	for	ADP
ftr-332	2127	11	determining	determine	VERB
ftr-332	2127	12	whether	whether	SCONJ
ftr-332	2127	13	an	an	DET
ftr-332	2127	14	acquired	acquire	VERB
ftr-332	2127	15	loss	loss	NOUN
ftr-332	2127	16	group	group	NOUN
ftr-332	2127	17	has	have	VERB
ftr-332	2127	18	a	a	DET
ftr-332	2127	19	net	net	ADJ
ftr-332	2127	20	unrealized	unrealize	VERB
ftr-332	2127	21	built	build	VERB
ftr-332	2127	22	-	-	PUNCT
ftr-332	2127	23	in	in	ADP
ftr-332	2127	24	gain	gain	NOUN
ftr-332	2127	25	(	(	PUNCT
ftr-332	2127	26	nubig	nubig	NOUN
ftr-332	2127	27	)	)	PUNCT
ftr-332	2127	28	or	or	CCONJ
ftr-332	2127	29	a	a	DET
ftr-332	2127	30	net	net	ADJ
ftr-332	2127	31	unrealized	unrealize	VERB
ftr-332	2127	32	built	build	VERB
ftr-332	2127	33	-	-	PUNCT
ftr-332	2127	34	in	in	ADP
ftr-332	2127	35	loss	loss	NOUN
ftr-332	2127	36	(	(	PUNCT
ftr-332	2127	37	nubil	nubil	PROPN
ftr-332	2127	38	)	)	PUNCT
ftr-332	2127	39	for	for	ADP
ftr-332	2127	40	purposes	purpose	NOUN
ftr-332	2127	41	of	of	ADP
ftr-332	2127	42	applying	apply	VERB
ftr-332	2127	43	§	§	PROPN
ftr-332	2127	44	382	382	NUM
ftr-332	2127	45	in	in	ADP
ftr-332	2127	46	the	the	DET
ftr-332	2127	47	consolidated	consolidated	ADJ
ftr-332	2127	48	return	return	NOUN
ftr-332	2127	49	context	context	NOUN
ftr-332	2127	50	.	.	PUNCT
ftr-332	2128	1	under	under	ADP
ftr-332	2128	2	the	the	DET
ftr-332	2128	3	current	current	ADJ
ftr-332	2128	4	regulations	regulation	NOUN
ftr-332	2128	5	,	,	PUNCT
ftr-332	2128	6	reg	reg	NOUN
ftr-332	2128	7	.	.	PUNCT
ftr-332	2129	1	§	§	PROPN
ftr-332	2129	2	1.1502–91(g)(1	1.1502–91(g)(1	NUM
ftr-332	2129	3	)	)	PUNCT
ftr-332	2129	4	provides	provide	VERB
ftr-332	2129	5	that	that	SCONJ
ftr-332	2129	6	the	the	DET
ftr-332	2129	7	determination	determination	NOUN
ftr-332	2129	8	of	of	ADP
ftr-332	2129	9	whether	whether	SCONJ
ftr-332	2129	10	a	a	DET
ftr-332	2129	11	loss	loss	NOUN
ftr-332	2129	12	group	group	NOUN
ftr-332	2129	13	has	have	AUX
ftr-332	2129	14	a	a	DET
ftr-332	2129	15	consolidated	consolidated	ADJ
ftr-332	2129	16	nubig	nubig	NOUN
ftr-332	2129	17	or	or	CCONJ
ftr-332	2129	18	nubil	nubil	PROPN
ftr-332	2129	19	is	be	AUX
ftr-332	2129	20	based	base	VERB
ftr-332	2129	21	on	on	ADP
ftr-332	2129	22	the	the	DET
ftr-332	2129	23	aggregate	aggregate	ADJ
ftr-332	2129	24	amount	amount	NOUN
ftr-332	2129	25	of	of	ADP
ftr-332	2129	26	the	the	DET
ftr-332	2129	27	separately	separately	ADV
ftr-332	2129	28	determined	determine	VERB
ftr-332	2129	29	nubigs	nubig	NOUN
ftr-332	2129	30	and	and	CCONJ
ftr-332	2129	31	nubils	nubil	NOUN
ftr-332	2129	32	of	of	ADP
ftr-332	2129	33	each	each	DET
ftr-332	2129	34	member	member	NOUN
ftr-332	2129	35	included	include	VERB
ftr-332	2129	36	in	in	ADP
ftr-332	2129	37	the	the	DET
ftr-332	2129	38	loss	loss	NOUN
ftr-332	2129	39	group	group	NOUN
ftr-332	2129	40	.	.	PUNCT
ftr-332	2130	1	under	under	ADP
ftr-332	2130	2	this	this	DET
ftr-332	2130	3	rule	rule	NOUN
ftr-332	2130	4	,	,	PUNCT
ftr-332	2130	5	unrealized	unrealized	ADJ
ftr-332	2130	6	gain	gain	NOUN
ftr-332	2130	7	or	or	CCONJ
ftr-332	2130	8	loss	loss	NOUN
ftr-332	2130	9	with	with	ADP
ftr-332	2130	10	respect	respect	NOUN
ftr-332	2130	11	to	to	ADP
ftr-332	2130	12	the	the	DET
ftr-332	2130	13	stock	stock	NOUN
ftr-332	2130	14	of	of	ADP
ftr-332	2130	15	a	a	DET
ftr-332	2130	16	member	member	NOUN
ftr-332	2130	17	of	of	ADP
ftr-332	2130	18	the	the	DET
ftr-332	2130	19	loss	loss	NOUN
ftr-332	2130	20	group	group	NOUN
ftr-332	2130	21	(	(	PUNCT
ftr-332	2130	22	an	an	DET
ftr-332	2130	23	included	include	VERB
ftr-332	2130	24	subsidiary	subsidiary	NOUN
ftr-332	2130	25	)	)	PUNCT
ftr-332	2130	26	is	be	AUX
ftr-332	2130	27	disregarded	disregard	VERB
ftr-332	2130	28	in	in	ADP
ftr-332	2130	29	determining	determine	VERB
ftr-332	2130	30	the	the	DET
ftr-332	2130	31	separately	separately	ADV
ftr-332	2130	32	determined	determine	VERB
ftr-332	2130	33	nubig	nubig	NOUN
ftr-332	2130	34	or	or	CCONJ
ftr-332	2130	35	nubil	nubil	PROPN
ftr-332	2130	36	.	.	PUNCT
ftr-332	2131	1	the	the	DET
ftr-332	2131	2	proposed	propose	VERB
ftr-332	2131	3	amendments	amendment	NOUN
ftr-332	2131	4	would	would	AUX
ftr-332	2131	5	modify	modify	VERB
ftr-332	2131	6	the	the	DET
ftr-332	2131	7	current	current	ADJ
ftr-332	2131	8	regulations	regulation	NOUN
ftr-332	2131	9	to	to	PART
ftr-332	2131	10	take	take	VERB
ftr-332	2131	11	into	into	ADP
ftr-332	2131	12	account	account	NOUN
ftr-332	2131	13	the	the	DET
ftr-332	2131	14	unduplicated	unduplicated	ADJ
ftr-332	2131	15	gain	gain	NOUN
ftr-332	2131	16	or	or	CCONJ
ftr-332	2131	17	loss	loss	NOUN
ftr-332	2131	18	on	on	ADP
ftr-332	2131	19	stock	stock	NOUN
ftr-332	2131	20	of	of	ADP
ftr-332	2131	21	included	include	VERB
ftr-332	2131	22	subsidiaries	subsidiary	NOUN
ftr-332	2131	23	,	,	PUNCT
ftr-332	2131	24	but	but	CCONJ
ftr-332	2131	25	only	only	ADV
ftr-332	2131	26	to	to	ADP
ftr-332	2131	27	the	the	DET
ftr-332	2131	28	extent	extent	NOUN
ftr-332	2131	29	that	that	SCONJ
ftr-332	2131	30	such	such	ADJ
ftr-332	2131	31	gain	gain	NOUN
ftr-332	2131	32	or	or	CCONJ
ftr-332	2131	33	loss	loss	NOUN
ftr-332	2131	34	is	be	AUX
ftr-332	2131	35	taken	take	VERB
ftr-332	2131	36	into	into	ADP
ftr-332	2131	37	account	account	NOUN
ftr-332	2131	38	by	by	ADP
ftr-332	2131	39	the	the	DET
ftr-332	2131	40	group	group	NOUN
ftr-332	2131	41	during	during	ADP
ftr-332	2131	42	the	the	DET
ftr-332	2131	43	recognition	recognition	NOUN
ftr-332	2131	44	period	period	NOUN
ftr-332	2131	45	.	.	PUNCT
ftr-332	2132	1	this	this	PRON
ftr-332	2132	2	will	will	AUX
ftr-332	2132	3	generally	generally	ADV
ftr-332	2132	4	be	be	AUX
ftr-332	2132	5	the	the	DET
ftr-332	2132	6	case	case	NOUN
ftr-332	2132	7	only	only	ADV
ftr-332	2132	8	if	if	SCONJ
ftr-332	2132	9	,	,	PUNCT
ftr-332	2132	10	within	within	ADP
ftr-332	2132	11	the	the	DET
ftr-332	2132	12	recognition	recognition	NOUN
ftr-332	2132	13	period	period	NOUN
ftr-332	2132	14	,	,	PUNCT
ftr-332	2132	15	such	such	ADJ
ftr-332	2132	16	stock	stock	NOUN
ftr-332	2132	17	is	be	AUX
ftr-332	2132	18	sold	sell	VERB
ftr-332	2132	19	to	to	ADP
ftr-332	2132	20	a	a	DET
ftr-332	2132	21	nonmember	nonmember	NOUN
ftr-332	2132	22	or	or	CCONJ
ftr-332	2132	23	becomes	become	VERB
ftr-332	2132	24	worthless	worthless	ADJ
ftr-332	2132	25	,	,	PUNCT
ftr-332	2132	26	or	or	CCONJ
ftr-332	2132	27	a	a	DET
ftr-332	2132	28	member	member	NOUN
ftr-332	2132	29	takes	take	VERB
ftr-332	2132	30	an	an	DET
ftr-332	2132	31	intercompany	intercompany	NOUN
ftr-332	2132	32	item	item	NOUN
ftr-332	2132	33	into	into	ADP
ftr-332	2132	34	account	account	NOUN
ftr-332	2132	35	with	with	ADP
ftr-332	2132	36	respect	respect	NOUN
ftr-332	2132	37	to	to	ADP
ftr-332	2132	38	such	such	ADJ
ftr-332	2132	39	stock	stock	NOUN
ftr-332	2132	40	.	.	PUNCT
ftr-332	2133	1	h.	h.	PROPN
ftr-332	2133	2	miscellaneous	miscellaneous	ADJ
ftr-332	2133	3	corporate	corporate	ADJ
ftr-332	2133	4	issues	issue	NOUN
ftr-332	2133	5	there	there	PRON
ftr-332	2133	6	were	be	VERB
ftr-332	2133	7	no	no	DET
ftr-332	2133	8	significant	significant	ADJ
ftr-332	2133	9	developments	development	NOUN
ftr-332	2133	10	regarding	regard	VERB
ftr-332	2133	11	this	this	DET
ftr-332	2133	12	topic	topic	NOUN
ftr-332	2133	13	during	during	ADP
ftr-332	2133	14	2011	2011	NUM
ftr-332	2133	15	.	.	PUNCT
ftr-332	2134	1	vii	vii	PROPN
ftr-332	2134	2	.	.	PROPN
ftr-332	2134	3	partnerships	partnership	NOUN
ftr-332	2134	4	a.	a.	NOUN
ftr-332	2134	5	formation	formation	NOUN
ftr-332	2134	6	and	and	CCONJ
ftr-332	2134	7	taxable	taxable	ADJ
ftr-332	2134	8	years	year	NOUN
ftr-332	2134	9	1	1	NUM
ftr-332	2134	10	.	.	PUNCT
ftr-332	2135	1	creation	creation	NOUN
ftr-332	2135	2	of	of	ADP
ftr-332	2135	3	two	two	NUM
ftr-332	2135	4	wholly	wholly	ADV
ftr-332	2135	5	owned	own	VERB
ftr-332	2135	6	corporations	corporation	NOUN
ftr-332	2135	7	as	as	SCONJ
ftr-332	2135	8	llc	llc	PROPN
ftr-332	2135	9	members	member	NOUN
ftr-332	2135	10	did	do	AUX
ftr-332	2135	11	n’t	not	PART
ftr-332	2135	12	avoid	avoid	VERB
ftr-332	2135	13	disregarded	disregarded	ADJ
ftr-332	2135	14	entity	entity	NOUN
ftr-332	2135	15	status	status	NOUN
ftr-332	2135	16	.	.	PUNCT
ftr-332	2136	1	robucci	robucci	PROPN
ftr-332	2136	2	v.	v.	PROPN
ftr-332	2136	3	commissioner	commissioner	PROPN
ftr-332	2136	4	,	,	PUNCT
ftr-332	2136	5	t.c	t.c	PROPN
ftr-332	2136	6	.	.	PROPN
ftr-332	2136	7	memo	memo	NOUN
ftr-332	2136	8	.	.	PUNCT
ftr-332	2137	1	2011	2011	NUM
ftr-332	2137	2	-	-	SYM
ftr-332	2137	3	19	19	NUM
ftr-332	2137	4	(	(	PUNCT
ftr-332	2137	5	1/24/11	1/24/11	NUM
ftr-332	2137	6	)	)	PUNCT
ftr-332	2137	7	.	.	PUNCT
ftr-332	2138	1	the	the	DET
ftr-332	2138	2	taxpayer	taxpayer	NOUN
ftr-332	2138	3	converted	convert	VERB
ftr-332	2138	4	his	his	PRON
ftr-332	2138	5	psychiatric	psychiatric	ADJ
ftr-332	2138	6	practice	practice	NOUN
ftr-332	2138	7	from	from	ADP
ftr-332	2138	8	a	a	DET
ftr-332	2138	9	sole	sole	ADJ
ftr-332	2138	10	proprietorship	proprietorship	NOUN
ftr-332	2138	11	into	into	ADP
ftr-332	2138	12	an	an	DET
ftr-332	2138	13	llc	llc	NOUN
ftr-332	2138	14	.	.	PUNCT
ftr-332	2139	1	the	the	DET
ftr-332	2139	2	members	member	NOUN
ftr-332	2139	3	of	of	ADP
ftr-332	2139	4	the	the	DET
ftr-332	2139	5	llc	llc	NOUN
ftr-332	2139	6	consisted	consist	VERB
ftr-332	2139	7	of	of	ADP
ftr-332	2139	8	the	the	DET
ftr-332	2139	9	taxpayer	taxpayer	NOUN
ftr-332	2139	10	and	and	CCONJ
ftr-332	2139	11	two	two	NUM
ftr-332	2139	12	corporations	corporation	NOUN
ftr-332	2139	13	,	,	PUNCT
ftr-332	2139	14	both	both	PRON
ftr-332	2139	15	of	of	ADP
ftr-332	2139	16	which	which	PRON
ftr-332	2139	17	were	be	AUX
ftr-332	2139	18	wholly	wholly	ADV
ftr-332	2139	19	owned	own	VERB
ftr-332	2139	20	by	by	ADP
ftr-332	2139	21	the	the	DET
ftr-332	2139	22	taxpayer	taxpayer	NOUN
ftr-332	2139	23	.	.	PUNCT
ftr-332	2140	1	the	the	DET
ftr-332	2140	2	taxpayer	taxpayer	NOUN
ftr-332	2140	3	owned	own	VERB
ftr-332	2140	4	95	95	NUM
ftr-332	2140	5	percent	percent	NOUN
ftr-332	2140	6	of	of	ADP
ftr-332	2140	7	the	the	DET
ftr-332	2140	8	llc	llc	PROPN
ftr-332	2140	9	interests	interest	NOUN
ftr-332	2140	10	,	,	PUNCT
ftr-332	2140	11	85	85	NUM
ftr-332	2140	12	percent	percent	NOUN
ftr-332	2140	13	as	as	ADP
ftr-332	2140	14	a	a	DET
ftr-332	2140	15	limited	limited	ADJ
ftr-332	2140	16	partner	partner	NOUN
ftr-332	2140	17	based	base	VERB
ftr-332	2140	18	on	on	ADP
ftr-332	2140	19	the	the	DET
ftr-332	2140	20	value	value	NOUN
ftr-332	2140	21	of	of	ADP
ftr-332	2140	22	transferred	transfer	VERB
ftr-332	2140	23	intangibles	intangible	NOUN
ftr-332	2140	24	and	and	CCONJ
ftr-332	2140	25	10	10	NUM
ftr-332	2140	26	percent	percent	NOUN
ftr-332	2140	27	as	as	ADP
ftr-332	2140	28	a	a	DET
ftr-332	2140	29	general	general	ADJ
ftr-332	2140	30	partner	partner	NOUN
ftr-332	2140	31	based	base	VERB
ftr-332	2140	32	on	on	ADP
ftr-332	2140	33	the	the	DET
ftr-332	2140	34	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2140	35	provision	provision	NOUN
ftr-332	2140	36	of	of	ADP
ftr-332	2140	37	medical	medical	ADJ
ftr-332	2140	38	services	service	NOUN
ftr-332	2140	39	.	.	PUNCT
ftr-332	2141	1	one	one	NUM
ftr-332	2141	2	of	of	ADP
ftr-332	2141	3	the	the	DET
ftr-332	2141	4	corporations	corporation	NOUN
ftr-332	2141	5	,	,	PUNCT
ftr-332	2141	6	westsphere	westsphere	ADJ
ftr-332	2141	7	,	,	PUNCT
ftr-332	2141	8	entered	enter	VERB
ftr-332	2141	9	into	into	ADP
ftr-332	2141	10	an	an	DET
ftr-332	2141	11	expense	expense	NOUN
ftr-332	2141	12	reimbursement	reimbursement	NOUN
ftr-332	2141	13	plan	plan	NOUN
ftr-332	2141	14	with	with	ADP
ftr-332	2141	15	the	the	DET
ftr-332	2141	16	llc	llc	PROPN
ftr-332	2141	17	under	under	ADP
ftr-332	2141	18	which	which	PRON
ftr-332	2141	19	the	the	DET
ftr-332	2141	20	corporation	corporation	NOUN
ftr-332	2141	21	agreed	agree	VERB
ftr-332	2141	22	to	to	PART
ftr-332	2141	23	provide	provide	VERB
ftr-332	2141	24	health	health	NOUN
ftr-332	2141	25	insurance	insurance	NOUN
ftr-332	2141	26	for	for	ADP
ftr-332	2141	27	llc	llc	PROPN
ftr-332	2141	28	employees	employee	NOUN
ftr-332	2141	29	and	and	CCONJ
ftr-332	2141	30	reimburse	reimburse	VERB
ftr-332	2141	31	them	they	PRON
ftr-332	2141	32	for	for	ADP
ftr-332	2141	33	expenses	expense	NOUN
ftr-332	2141	34	of	of	ADP
ftr-332	2141	35	diagnostic	diagnostic	ADJ
ftr-332	2141	36	medical	medical	ADJ
ftr-332	2141	37	procedures	procedure	NOUN
ftr-332	2141	38	at	at	ADP
ftr-332	2141	39	specified	specify	VERB
ftr-332	2141	40	medical	medical	ADJ
ftr-332	2141	41	facilities	facility	NOUN
ftr-332	2141	42	.	.	PUNCT
ftr-332	2142	1	the	the	DET
ftr-332	2142	2	second	second	ADJ
ftr-332	2142	3	corporation	corporation	NOUN
ftr-332	2142	4	was	be	AUX
ftr-332	2142	5	to	to	PART
ftr-332	2142	6	provide	provide	VERB
ftr-332	2142	7	financial	financial	ADJ
ftr-332	2142	8	management	management	NOUN
ftr-332	2142	9	services	service	NOUN
ftr-332	2142	10	to	to	ADP
ftr-332	2142	11	the	the	DET
ftr-332	2142	12	llc	llc	PROPN
ftr-332	2142	13	.	.	PUNCT
ftr-332	2143	1	the	the	DET
ftr-332	2143	2	taxpayer	taxpayer	NOUN
ftr-332	2143	3	had	have	VERB
ftr-332	2143	4	little	little	ADJ
ftr-332	2143	5	understanding	understanding	NOUN
ftr-332	2143	6	of	of	ADP
ftr-332	2143	7	the	the	DET
ftr-332	2143	8	purpose	purpose	NOUN
ftr-332	2143	9	of	of	ADP
ftr-332	2143	10	the	the	DET
ftr-332	2143	11	corporations	corporation	NOUN
ftr-332	2143	12	that	that	PRON
ftr-332	2143	13	were	be	AUX
ftr-332	2143	14	created	create	VERB
ftr-332	2143	15	on	on	ADP
ftr-332	2143	16	the	the	DET
ftr-332	2143	17	advice	advice	NOUN
ftr-332	2143	18	of	of	ADP
ftr-332	2143	19	his	his	PRON
ftr-332	2143	20	cpa	cpa	NOUN
ftr-332	2143	21	.	.	PUNCT
ftr-332	2144	1	the	the	DET
ftr-332	2144	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2144	3	medicare	medicare	PROPN
ftr-332	2144	4	and	and	CCONJ
ftr-332	2144	5	medicaid	medicaid	PROPN
ftr-332	2144	6	billings	billing	NOUN
ftr-332	2144	7	(	(	PUNCT
ftr-332	2144	8	a	a	DET
ftr-332	2144	9	small	small	ADJ
ftr-332	2144	10	portion	portion	NOUN
ftr-332	2144	11	of	of	ADP
ftr-332	2144	12	his	his	PRON
ftr-332	2144	13	practice	practice	NOUN
ftr-332	2144	14	)	)	PUNCT
ftr-332	2144	15	were	be	AUX
ftr-332	2144	16	done	do	VERB
ftr-332	2144	17	as	as	ADP
ftr-332	2144	18	an	an	DET
ftr-332	2144	19	individual	individual	ADJ
ftr-332	2144	20	practitioner	practitioner	NOUN
ftr-332	2144	21	.	.	PUNCT
ftr-332	2145	1	the	the	DET
ftr-332	2145	2	corporations	corporation	NOUN
ftr-332	2145	3	did	do	AUX
ftr-332	2145	4	not	not	PART
ftr-332	2145	5	2012	2012	NUM
ftr-332	2145	6	]	]	PUNCT
ftr-332	2145	7	recent	recent	ADJ
ftr-332	2145	8	developments	development	NOUN
ftr-332	2145	9	in	in	ADP
ftr-332	2145	10	federal	federal	ADJ
ftr-332	2145	11	income	income	NOUN
ftr-332	2145	12	taxation	taxation	NOUN
ftr-332	2145	13	281	281	NUM
ftr-332	2145	14	independently	independently	ADV
ftr-332	2145	15	undertake	undertake	VERB
ftr-332	2145	16	business	business	NOUN
ftr-332	2145	17	activities	activity	NOUN
ftr-332	2145	18	.	.	PUNCT
ftr-332	2146	1	the	the	DET
ftr-332	2146	2	court	court	NOUN
ftr-332	2146	3	(	(	PUNCT
ftr-332	2146	4	judge	judge	PROPN
ftr-332	2146	5	halpern	halpern	PROPN
ftr-332	2146	6	)	)	PUNCT
ftr-332	2146	7	held	hold	VERB
ftr-332	2146	8	that	that	SCONJ
ftr-332	2146	9	neither	neither	DET
ftr-332	2146	10	corporation	corporation	NOUN
ftr-332	2146	11	was	be	AUX
ftr-332	2146	12	formed	form	VERB
ftr-332	2146	13	with	with	ADP
ftr-332	2146	14	a	a	DET
ftr-332	2146	15	purpose	purpose	NOUN
ftr-332	2146	16	equivalent	equivalent	ADJ
ftr-332	2146	17	to	to	ADP
ftr-332	2146	18	business	business	NOUN
ftr-332	2146	19	activity	activity	NOUN
ftr-332	2146	20	under	under	ADP
ftr-332	2146	21	the	the	DET
ftr-332	2146	22	test	test	NOUN
ftr-332	2146	23	of	of	ADP
ftr-332	2146	24	moline	moline	NOUN
ftr-332	2146	25	properties	property	NOUN
ftr-332	2146	26	,	,	PUNCT
ftr-332	2146	27	inc	inc	PROPN
ftr-332	2146	28	.	.	PROPN
ftr-332	2147	1	v.	v.	PROPN
ftr-332	2147	2	commissioner	commissioner	PROPN
ftr-332	2147	3	,	,	PUNCT
ftr-332	2147	4	319	319	NUM
ftr-332	2147	5	u.s	u.s	PROPN
ftr-332	2147	6	.	.	PROPN
ftr-332	2147	7	436	436	NUM
ftr-332	2147	8	(	(	PUNCT
ftr-332	2147	9	1943	1943	NUM
ftr-332	2147	10	)	)	PUNCT
ftr-332	2147	11	,	,	PUNCT
ftr-332	2147	12	nor	nor	CCONJ
ftr-332	2147	13	did	do	AUX
ftr-332	2147	14	either	either	CCONJ
ftr-332	2147	15	corporation	corporation	NOUN
ftr-332	2147	16	undertake	undertake	VERB
ftr-332	2147	17	business	business	NOUN
ftr-332	2147	18	activity	activity	NOUN
ftr-332	2147	19	.	.	PUNCT
ftr-332	2148	1	the	the	DET
ftr-332	2148	2	court	court	NOUN
ftr-332	2148	3	disregarded	disregard	VERB
ftr-332	2148	4	both	both	DET
ftr-332	2148	5	entities	entity	NOUN
ftr-332	2148	6	.	.	PUNCT
ftr-332	2149	1	as	as	ADP
ftr-332	2149	2	a	a	DET
ftr-332	2149	3	consequence	consequence	NOUN
ftr-332	2149	4	,	,	PUNCT
ftr-332	2149	5	the	the	DET
ftr-332	2149	6	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2149	7	llc	llc	PROPN
ftr-332	2149	8	was	be	AUX
ftr-332	2149	9	a	a	DET
ftr-332	2149	10	single	single	ADJ
ftr-332	2149	11	member	member	NOUN
ftr-332	2149	12	entity	entity	NOUN
ftr-332	2149	13	disregarded	disregard	VERB
ftr-332	2149	14	for	for	ADP
ftr-332	2149	15	federal	federal	ADJ
ftr-332	2149	16	tax	tax	NOUN
ftr-332	2149	17	purposes	purpose	NOUN
ftr-332	2149	18	.	.	PUNCT
ftr-332	2150	1	net	net	ADJ
ftr-332	2150	2	income	income	NOUN
ftr-332	2150	3	of	of	ADP
ftr-332	2150	4	the	the	DET
ftr-332	2150	5	llc	llc	NOUN
ftr-332	2150	6	,	,	PUNCT
ftr-332	2150	7	including	include	VERB
ftr-332	2150	8	amounts	amount	NOUN
ftr-332	2150	9	paid	pay	VERB
ftr-332	2150	10	to	to	ADP
ftr-332	2150	11	the	the	DET
ftr-332	2150	12	corporations	corporation	NOUN
ftr-332	2150	13	,	,	PUNCT
ftr-332	2150	14	was	be	AUX
ftr-332	2150	15	taxable	taxable	ADJ
ftr-332	2150	16	to	to	ADP
ftr-332	2150	17	the	the	DET
ftr-332	2150	18	taxpayer	taxpayer	NOUN
ftr-332	2150	19	.	.	PUNCT
ftr-332	2151	1	the	the	DET
ftr-332	2151	2	court	court	NOUN
ftr-332	2151	3	also	also	ADV
ftr-332	2151	4	upheld	uphold	VERB
ftr-332	2151	5	accuracy	accuracy	NOUN
ftr-332	2151	6	related	relate	VERB
ftr-332	2151	7	penalties	penalty	NOUN
ftr-332	2151	8	under	under	ADP
ftr-332	2151	9	§	§	PROPN
ftr-332	2151	10	6662(a	6662(a	NOUN
ftr-332	2151	11	)	)	PUNCT
ftr-332	2151	12	,	,	PUNCT
ftr-332	2151	13	holding	hold	VERB
ftr-332	2151	14	that	that	SCONJ
ftr-332	2151	15	the	the	DET
ftr-332	2151	16	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2151	17	reliance	reliance	NOUN
ftr-332	2151	18	on	on	ADP
ftr-332	2151	19	the	the	DET
ftr-332	2151	20	advice	advice	NOUN
ftr-332	2151	21	of	of	ADP
ftr-332	2151	22	his	his	PRON
ftr-332	2151	23	cpa	cpa	NOUN
ftr-332	2151	24	to	to	PART
ftr-332	2151	25	produce	produce	VERB
ftr-332	2151	26	employment	employment	NOUN
ftr-332	2151	27	tax	tax	NOUN
ftr-332	2151	28	savings	saving	NOUN
ftr-332	2151	29	that	that	PRON
ftr-332	2151	30	were	be	AUX
ftr-332	2151	31	too	too	ADV
ftr-332	2151	32	good	good	ADJ
ftr-332	2151	33	to	to	PART
ftr-332	2151	34	be	be	AUX
ftr-332	2151	35	true	true	ADJ
ftr-332	2151	36	was	be	AUX
ftr-332	2151	37	not	not	PART
ftr-332	2151	38	reasonable	reasonable	ADJ
ftr-332	2151	39	.	.	PUNCT
ftr-332	2152	1	the	the	DET
ftr-332	2152	2	court	court	NOUN
ftr-332	2152	3	indicated	indicate	VERB
ftr-332	2152	4	that	that	SCONJ
ftr-332	2152	5	the	the	DET
ftr-332	2152	6	taxpayer	taxpayer	NOUN
ftr-332	2152	7	failed	fail	VERB
ftr-332	2152	8	to	to	PART
ftr-332	2152	9	exercise	exercise	VERB
ftr-332	2152	10	ordinary	ordinary	ADJ
ftr-332	2152	11	business	business	NOUN
ftr-332	2152	12	care	care	NOUN
ftr-332	2152	13	by	by	ADP
ftr-332	2152	14	failing	fail	VERB
ftr-332	2152	15	to	to	PART
ftr-332	2152	16	question	question	VERB
ftr-332	2152	17	an	an	DET
ftr-332	2152	18	arrangement	arrangement	NOUN
ftr-332	2152	19	that	that	PRON
ftr-332	2152	20	purported	purport	VERB
ftr-332	2152	21	to	to	PART
ftr-332	2152	22	minimize	minimize	VERB
ftr-332	2152	23	his	his	PRON
ftr-332	2152	24	taxes	taxis	NOUN
ftr-332	2152	25	―while	―while	NOUN
ftr-332	2152	26	effecting	effect	VERB
ftr-332	2152	27	virtually	virtually	ADV
ftr-332	2152	28	no	no	DET
ftr-332	2152	29	change	change	NOUN
ftr-332	2152	30	in	in	ADP
ftr-332	2152	31	the	the	DET
ftr-332	2152	32	conduct	conduct	NOUN
ftr-332	2152	33	of	of	ADP
ftr-332	2152	34	his	his	PRON
ftr-332	2152	35	medical	medical	ADJ
ftr-332	2152	36	practice.‖	practice.‖	NOUN
ftr-332	2152	37	2	2	NUM
ftr-332	2152	38	.	.	PUNCT
ftr-332	2152	39	asset	asset	NOUN
ftr-332	2152	40	management	management	NOUN
ftr-332	2152	41	joint	joint	ADJ
ftr-332	2152	42	venture	venture	NOUN
ftr-332	2152	43	is	be	AUX
ftr-332	2152	44	not	not	PART
ftr-332	2152	45	a	a	DET
ftr-332	2152	46	partnership	partnership	NOUN
ftr-332	2152	47	,	,	PUNCT
ftr-332	2152	48	so	so	ADV
ftr-332	2152	49	take	take	VERB
ftr-332	2152	50	that	that	DET
ftr-332	2152	51	ordinary	ordinary	ADJ
ftr-332	2152	52	income	income	NOUN
ftr-332	2152	53	.	.	PUNCT
ftr-332	2153	1	rigas	rigas	PROPN
ftr-332	2153	2	v	v	ADP
ftr-332	2153	3	united	united	PROPN
ftr-332	2153	4	states	states	PROPN
ftr-332	2153	5	,	,	PUNCT
ftr-332	2153	6	107	107	NUM
ftr-332	2153	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	2153	8	2011	2011	NUM
ftr-332	2153	9	-	-	SYM
ftr-332	2153	10	2046	2046	NUM
ftr-332	2153	11	(	(	PUNCT
ftr-332	2153	12	s.d	s.d	PROPN
ftr-332	2153	13	.	.	PUNCT
ftr-332	2154	1	tex	tex	PROPN
ftr-332	2154	2	.	.	PROPN
ftr-332	2154	3	5/2/11	5/2/11	NUM
ftr-332	2154	4	)	)	PUNCT
ftr-332	2154	5	.	.	PUNCT
ftr-332	2155	1	hydrocarbon	hydrocarbon	NOUN
ftr-332	2155	2	capital	capital	PROPN
ftr-332	2155	3	,	,	PUNCT
ftr-332	2155	4	llc	llc	PROPN
ftr-332	2155	5	,	,	PUNCT
ftr-332	2155	6	which	which	PRON
ftr-332	2155	7	held	hold	VERB
ftr-332	2155	8	a	a	DET
ftr-332	2155	9	number	number	NOUN
ftr-332	2155	10	of	of	ADP
ftr-332	2155	11	oil	oil	NOUN
ftr-332	2155	12	and	and	CCONJ
ftr-332	2155	13	gas	gas	NOUN
ftr-332	2155	14	industry	industry	NOUN
ftr-332	2155	15	financial	financial	ADJ
ftr-332	2155	16	assets	asset	NOUN
ftr-332	2155	17	,	,	PUNCT
ftr-332	2155	18	entered	enter	VERB
ftr-332	2155	19	into	into	ADP
ftr-332	2155	20	a	a	DET
ftr-332	2155	21	loan	loan	NOUN
ftr-332	2155	22	management	management	NOUN
ftr-332	2155	23	and	and	CCONJ
ftr-332	2155	24	servicing	servicing	NOUN
ftr-332	2155	25	agreement	agreement	NOUN
ftr-332	2155	26	(	(	PUNCT
ftr-332	2155	27	specifically	specifically	ADV
ftr-332	2155	28	stating	state	VERB
ftr-332	2155	29	the	the	DET
ftr-332	2155	30	arrangement	arrangement	NOUN
ftr-332	2155	31	was	be	AUX
ftr-332	2155	32	not	not	PART
ftr-332	2155	33	a	a	DET
ftr-332	2155	34	partnership	partnership	NOUN
ftr-332	2155	35	)	)	PUNCT
ftr-332	2155	36	with	with	ADP
ftr-332	2155	37	odyssey	odyssey	ADJ
ftr-332	2155	38	energy	energy	NOUN
ftr-332	2155	39	capital	capital	NOUN
ftr-332	2155	40	i	i	PRON
ftr-332	2155	41	,	,	PUNCT
ftr-332	2155	42	lp	lp	PROPN
ftr-332	2155	43	,	,	PUNCT
ftr-332	2155	44	formed	form	VERB
ftr-332	2155	45	by	by	ADP
ftr-332	2155	46	five	five	NUM
ftr-332	2155	47	individual	individual	ADJ
ftr-332	2155	48	limited	limited	ADJ
ftr-332	2155	49	partners	partner	NOUN
ftr-332	2155	50	with	with	ADP
ftr-332	2155	51	an	an	DET
ftr-332	2155	52	llc	llc	PROPN
ftr-332	2155	53	general	general	PROPN
ftr-332	2155	54	partner	partner	NOUN
ftr-332	2155	55	.	.	PUNCT
ftr-332	2156	1	the	the	DET
ftr-332	2156	2	management	management	NOUN
ftr-332	2156	3	agreement	agreement	NOUN
ftr-332	2156	4	provided	provide	VERB
ftr-332	2156	5	for	for	ADP
ftr-332	2156	6	a	a	DET
ftr-332	2156	7	performance	performance	NOUN
ftr-332	2156	8	fee	fee	NOUN
ftr-332	2156	9	representing	represent	VERB
ftr-332	2156	10	20	20	NUM
ftr-332	2156	11	percent	percent	NOUN
ftr-332	2156	12	of	of	ADP
ftr-332	2156	13	profits	profit	NOUN
ftr-332	2156	14	after	after	ADP
ftr-332	2156	15	provisions	provision	NOUN
ftr-332	2156	16	for	for	ADP
ftr-332	2156	17	disposition	disposition	NOUN
ftr-332	2156	18	of	of	ADP
ftr-332	2156	19	income	income	NOUN
ftr-332	2156	20	realized	realize	VERB
ftr-332	2156	21	on	on	ADP
ftr-332	2156	22	the	the	DET
ftr-332	2156	23	asset	asset	NOUN
ftr-332	2156	24	portfolio	portfolio	NOUN
ftr-332	2156	25	designed	design	VERB
ftr-332	2156	26	to	to	PART
ftr-332	2156	27	recoup	recoup	VERB
ftr-332	2156	28	hydrocarbon‘s	hydrocarbon‘s	PROPN
ftr-332	2156	29	expenses	expense	NOUN
ftr-332	2156	30	,	,	PUNCT
ftr-332	2156	31	the	the	DET
ftr-332	2156	32	capital	capital	NOUN
ftr-332	2156	33	value	value	NOUN
ftr-332	2156	34	of	of	ADP
ftr-332	2156	35	the	the	DET
ftr-332	2156	36	portfolio	portfolio	NOUN
ftr-332	2156	37	and	and	CCONJ
ftr-332	2156	38	a	a	DET
ftr-332	2156	39	10	10	NUM
ftr-332	2156	40	percent	percent	NOUN
ftr-332	2156	41	preferred	prefer	VERB
ftr-332	2156	42	return	return	NOUN
ftr-332	2156	43	.	.	PUNCT
ftr-332	2157	1	in	in	ADP
ftr-332	2157	2	a	a	DET
ftr-332	2157	3	claim	claim	NOUN
ftr-332	2157	4	for	for	ADP
ftr-332	2157	5	refund	refund	NOUN
ftr-332	2157	6	,	,	PUNCT
ftr-332	2157	7	the	the	DET
ftr-332	2157	8	taxpayer	taxpayer	NOUN
ftr-332	2157	9	,	,	PUNCT
ftr-332	2157	10	one	one	NUM
ftr-332	2157	11	of	of	ADP
ftr-332	2157	12	odyssey‘s	odyssey‘s	ADJ
ftr-332	2157	13	limited	limited	ADJ
ftr-332	2157	14	partners	partner	NOUN
ftr-332	2157	15	,	,	PUNCT
ftr-332	2157	16	claimed	claim	VERB
ftr-332	2157	17	pass	pass	VERB
ftr-332	2157	18	-	-	PUNCT
ftr-332	2157	19	through	through	ADP
ftr-332	2157	20	capital	capital	NOUN
ftr-332	2157	21	gain	gain	NOUN
ftr-332	2157	22	treatment	treatment	NOUN
ftr-332	2157	23	on	on	ADP
ftr-332	2157	24	gains	gain	NOUN
ftr-332	2157	25	from	from	ADP
ftr-332	2157	26	disposition	disposition	NOUN
ftr-332	2157	27	of	of	ADP
ftr-332	2157	28	the	the	DET
ftr-332	2157	29	managed	manage	VERB
ftr-332	2157	30	assets	asset	NOUN
ftr-332	2157	31	.	.	PUNCT
ftr-332	2158	1	the	the	DET
ftr-332	2158	2	district	district	NOUN
ftr-332	2158	3	court	court	NOUN
ftr-332	2158	4	(	(	PUNCT
ftr-332	2158	5	judge	judge	PROPN
ftr-332	2158	6	ellison	ellison	PROPN
ftr-332	2158	7	)	)	PUNCT
ftr-332	2158	8	agreed	agree	VERB
ftr-332	2158	9	with	with	ADP
ftr-332	2158	10	the	the	DET
ftr-332	2158	11	irs	irs	PROPN
ftr-332	2158	12	determination	determination	NOUN
ftr-332	2158	13	that	that	SCONJ
ftr-332	2158	14	the	the	DET
ftr-332	2158	15	income	income	NOUN
ftr-332	2158	16	to	to	ADP
ftr-332	2158	17	the	the	DET
ftr-332	2158	18	odyssey	odyssey	ADJ
ftr-332	2158	19	partners	partner	NOUN
ftr-332	2158	20	was	be	AUX
ftr-332	2158	21	ordinary	ordinary	ADJ
ftr-332	2158	22	income	income	NOUN
ftr-332	2158	23	as	as	ADP
ftr-332	2158	24	a	a	DET
ftr-332	2158	25	service	service	NOUN
ftr-332	2158	26	fee	fee	NOUN
ftr-332	2158	27	rather	rather	ADV
ftr-332	2158	28	than	than	ADP
ftr-332	2158	29	pass	pass	VERB
ftr-332	2158	30	-	-	PUNCT
ftr-332	2158	31	through	through	ADP
ftr-332	2158	32	partnership	partnership	NOUN
ftr-332	2158	33	income	income	NOUN
ftr-332	2158	34	from	from	ADP
ftr-332	2158	35	a	a	DET
ftr-332	2158	36	joint	joint	ADJ
ftr-332	2158	37	venture	venture	NOUN
ftr-332	2158	38	with	with	ADP
ftr-332	2158	39	hydrocarbon	hydrocarbon	NOUN
ftr-332	2158	40	.	.	PUNCT
ftr-332	2159	1	the	the	DET
ftr-332	2159	2	court	court	NOUN
ftr-332	2159	3	indicated	indicate	VERB
ftr-332	2159	4	that	that	SCONJ
ftr-332	2159	5	notwithstanding	notwithstanding	ADP
ftr-332	2159	6	the	the	DET
ftr-332	2159	7	unambiguous	unambiguous	ADJ
ftr-332	2159	8	text	text	NOUN
ftr-332	2159	9	of	of	ADP
ftr-332	2159	10	the	the	DET
ftr-332	2159	11	management	management	NOUN
ftr-332	2159	12	agreement	agreement	NOUN
ftr-332	2159	13	eschewing	eschew	VERB
ftr-332	2159	14	partnership	partnership	NOUN
ftr-332	2159	15	status	status	NOUN
ftr-332	2159	16	,	,	PUNCT
ftr-332	2159	17	it	it	PRON
ftr-332	2159	18	may	may	AUX
ftr-332	2159	19	still	still	ADV
ftr-332	2159	20	look	look	VERB
ftr-332	2159	21	to	to	ADP
ftr-332	2159	22	the	the	DET
ftr-332	2159	23	conduct	conduct	NOUN
ftr-332	2159	24	of	of	ADP
ftr-332	2159	25	the	the	DET
ftr-332	2159	26	parties	party	NOUN
ftr-332	2159	27	to	to	PART
ftr-332	2159	28	determine	determine	VERB
ftr-332	2159	29	whether	whether	SCONJ
ftr-332	2159	30	the	the	DET
ftr-332	2159	31	arrangement	arrangement	NOUN
ftr-332	2159	32	was	be	AUX
ftr-332	2159	33	a	a	DET
ftr-332	2159	34	partnership	partnership	NOUN
ftr-332	2159	35	.	.	PUNCT
ftr-332	2160	1	the	the	DET
ftr-332	2160	2	court	court	NOUN
ftr-332	2160	3	indicated	indicate	VERB
ftr-332	2160	4	that	that	SCONJ
ftr-332	2160	5	the	the	DET
ftr-332	2160	6	odyssey	odyssey	ADJ
ftr-332	2160	7	partners	partner	NOUN
ftr-332	2160	8	contributed	contribute	VERB
ftr-332	2160	9	both	both	DET
ftr-332	2160	10	capital	capital	NOUN
ftr-332	2160	11	and	and	CCONJ
ftr-332	2160	12	services	service	NOUN
ftr-332	2160	13	to	to	ADP
ftr-332	2160	14	the	the	DET
ftr-332	2160	15	relationship	relationship	NOUN
ftr-332	2160	16	with	with	ADP
ftr-332	2160	17	hydrocarbon	hydrocarbon	NOUN
ftr-332	2160	18	,	,	PUNCT
ftr-332	2160	19	and	and	CCONJ
ftr-332	2160	20	the	the	DET
ftr-332	2160	21	arrangement	arrangement	NOUN
ftr-332	2160	22	provided	provide	VERB
ftr-332	2160	23	for	for	ADP
ftr-332	2160	24	a	a	DET
ftr-332	2160	25	profit	profit	NOUN
ftr-332	2160	26	sharing	sharing	NOUN
ftr-332	2160	27	and	and	CCONJ
ftr-332	2160	28	some	some	DET
ftr-332	2160	29	risk	risk	NOUN
ftr-332	2160	30	of	of	ADP
ftr-332	2160	31	loss	loss	NOUN
ftr-332	2160	32	for	for	ADP
ftr-332	2160	33	the	the	DET
ftr-332	2160	34	odyssey	odyssey	ADJ
ftr-332	2160	35	partners	partner	NOUN
ftr-332	2160	36	,	,	PUNCT
ftr-332	2160	37	which	which	PRON
ftr-332	2160	38	supported	support	VERB
ftr-332	2160	39	treating	treat	VERB
ftr-332	2160	40	the	the	DET
ftr-332	2160	41	arrangement	arrangement	NOUN
ftr-332	2160	42	as	as	ADP
ftr-332	2160	43	a	a	DET
ftr-332	2160	44	partnership	partnership	NOUN
ftr-332	2160	45	.	.	PUNCT
ftr-332	2161	1	odyssey	odyssey	PROPN
ftr-332	2161	2	maintained	maintain	VERB
ftr-332	2161	3	significant	significant	ADJ
ftr-332	2161	4	management	management	NOUN
ftr-332	2161	5	responsibility	responsibility	NOUN
ftr-332	2161	6	for	for	ADP
ftr-332	2161	7	the	the	DET
ftr-332	2161	8	hydrocarbon	hydrocarbon	NOUN
ftr-332	2161	9	assets	asset	NOUN
ftr-332	2161	10	,	,	PUNCT
ftr-332	2161	11	but	but	CCONJ
ftr-332	2161	12	it	it	PRON
ftr-332	2161	13	did	do	AUX
ftr-332	2161	14	not	not	PART
ftr-332	2161	15	have	have	VERB
ftr-332	2161	16	authority	authority	NOUN
ftr-332	2161	17	to	to	PART
ftr-332	2161	18	withdraw	withdraw	VERB
ftr-332	2161	19	funds	fund	NOUN
ftr-332	2161	20	from	from	ADP
ftr-332	2161	21	hydrocarbon	hydrocarbon	NOUN
ftr-332	2161	22	bank	bank	NOUN
ftr-332	2161	23	accounts	account	NOUN
ftr-332	2161	24	,	,	PUNCT
ftr-332	2161	25	it	it	PRON
ftr-332	2161	26	could	could	AUX
ftr-332	2161	27	not	not	PART
ftr-332	2161	28	increase	increase	VERB
ftr-332	2161	29	hydrocarbon‘s	hydrocarbon‘s	NOUN
ftr-332	2161	30	capital	capital	NOUN
ftr-332	2161	31	commitment	commitment	NOUN
ftr-332	2161	32	to	to	ADP
ftr-332	2161	33	a	a	DET
ftr-332	2161	34	particular	particular	ADJ
ftr-332	2161	35	asset	asset	NOUN
ftr-332	2161	36	,	,	PUNCT
ftr-332	2161	37	it	it	PRON
ftr-332	2161	38	could	could	AUX
ftr-332	2161	39	not	not	PART
ftr-332	2161	40	enter	enter	VERB
ftr-332	2161	41	into	into	ADP
ftr-332	2161	42	binding	bind	VERB
ftr-332	2161	43	agreements	agreement	NOUN
ftr-332	2161	44	in	in	ADP
ftr-332	2161	45	hydrocarbon‘s	hydrocarbon‘s	NOUN
ftr-332	2161	46	name	name	NOUN
ftr-332	2161	47	,	,	PUNCT
ftr-332	2161	48	and	and	CCONJ
ftr-332	2161	49	it	it	PRON
ftr-332	2161	50	could	could	AUX
ftr-332	2161	51	not	not	PART
ftr-332	2161	52	dispose	dispose	VERB
ftr-332	2161	53	of	of	ADP
ftr-332	2161	54	an	an	DET
ftr-332	2161	55	asset	asset	NOUN
ftr-332	2161	56	without	without	ADP
ftr-332	2161	57	hydrocarbon‘s	hydrocarbon‘s	X
ftr-332	2161	58	written	write	VERB
ftr-332	2161	59	approval	approval	NOUN
ftr-332	2161	60	.	.	PUNCT
ftr-332	2162	1	odyssey	odyssey	PROPN
ftr-332	2162	2	did	do	AUX
ftr-332	2162	3	not	not	PART
ftr-332	2162	4	share	share	VERB
ftr-332	2162	5	control	control	NOUN
ftr-332	2162	6	over	over	ADP
ftr-332	2162	7	bank	bank	NOUN
ftr-332	2162	8	accounts	account	NOUN
ftr-332	2162	9	that	that	PRON
ftr-332	2162	10	corresponded	correspond	VERB
ftr-332	2162	11	to	to	ADP
ftr-332	2162	12	companies	company	NOUN
ftr-332	2162	13	in	in	ADP
ftr-332	2162	14	the	the	DET
ftr-332	2162	15	asset	asset	NOUN
ftr-332	2162	16	portfolio	portfolio	NOUN
ftr-332	2162	17	,	,	PUNCT
ftr-332	2162	18	nor	nor	CCONJ
ftr-332	2162	19	could	could	AUX
ftr-332	2162	20	it	it	PRON
ftr-332	2162	21	disburse	disburse	VERB
ftr-332	2162	22	funds	fund	NOUN
ftr-332	2162	23	from	from	ADP
ftr-332	2162	24	the	the	DET
ftr-332	2162	25	accounts	account	NOUN
ftr-332	2162	26	,	,	PUNCT
ftr-332	2162	27	and	and	CCONJ
ftr-332	2162	28	thus	thus	ADV
ftr-332	2162	29	lacked	lack	VERB
ftr-332	2162	30	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	PROPN
ftr-332	2162	31	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	PROPN
ftr-332	2162	32	282	282	NUM
ftr-332	2162	33	florida	florida	PROPN
ftr-332	2162	34	tax	tax	NOUN
ftr-332	2162	35	review	review	NOUN
ftr-332	2163	1	[	[	X
ftr-332	2163	2	vol	vol	NOUN
ftr-332	2163	3	.	.	PUNCT
ftr-332	2164	1	12:5	12:5	NUM
ftr-332	2164	2	control	control	NOUN
ftr-332	2164	3	over	over	ADP
ftr-332	2164	4	the	the	DET
ftr-332	2164	5	assets	asset	NOUN
ftr-332	2164	6	and	and	CCONJ
ftr-332	2164	7	income	income	NOUN
ftr-332	2164	8	of	of	ADP
ftr-332	2164	9	the	the	DET
ftr-332	2164	10	venture	venture	NOUN
ftr-332	2164	11	.	.	PUNCT
ftr-332	2165	1	finally	finally	ADV
ftr-332	2165	2	,	,	PUNCT
ftr-332	2165	3	the	the	DET
ftr-332	2165	4	court	court	NOUN
ftr-332	2165	5	pointed	point	VERB
ftr-332	2165	6	to	to	ADP
ftr-332	2165	7	the	the	DET
ftr-332	2165	8	fact	fact	NOUN
ftr-332	2165	9	that	that	SCONJ
ftr-332	2165	10	neither	neither	CCONJ
ftr-332	2165	11	hydrocarbon	hydrocarbon	NOUN
ftr-332	2165	12	nor	nor	CCONJ
ftr-332	2165	13	odyssey	odyssey	NOUN
ftr-332	2165	14	filed	file	VERB
ftr-332	2165	15	tax	tax	NOUN
ftr-332	2165	16	returns	return	NOUN
ftr-332	2165	17	treating	treat	VERB
ftr-332	2165	18	the	the	DET
ftr-332	2165	19	arrangement	arrangement	NOUN
ftr-332	2165	20	as	as	ADP
ftr-332	2165	21	a	a	DET
ftr-332	2165	22	partnership	partnership	NOUN
ftr-332	2165	23	.	.	PUNCT
ftr-332	2166	1	thus	thus	ADV
ftr-332	2166	2	,	,	PUNCT
ftr-332	2166	3	the	the	DET
ftr-332	2166	4	court	court	NOUN
ftr-332	2166	5	found	find	VERB
ftr-332	2166	6	that	that	SCONJ
ftr-332	2166	7	the	the	DET
ftr-332	2166	8	irs	irs	PROPN
ftr-332	2166	9	established	establish	VERB
ftr-332	2166	10	by	by	ADP
ftr-332	2166	11	a	a	DET
ftr-332	2166	12	preponderance	preponderance	NOUN
ftr-332	2166	13	of	of	ADP
ftr-332	2166	14	the	the	DET
ftr-332	2166	15	evidence	evidence	NOUN
ftr-332	2166	16	that	that	SCONJ
ftr-332	2166	17	a	a	DET
ftr-332	2166	18	partnership	partnership	NOUN
ftr-332	2166	19	did	do	AUX
ftr-332	2166	20	not	not	PART
ftr-332	2166	21	exist	exist	VERB
ftr-332	2166	22	.	.	PUNCT
ftr-332	2167	1			PUNCT
ftr-332	2167	2	the	the	DET
ftr-332	2167	3	court	court	NOUN
ftr-332	2167	4	also	also	ADV
ftr-332	2167	5	held	hold	VERB
ftr-332	2167	6	that	that	SCONJ
ftr-332	2167	7	it	it	PRON
ftr-332	2167	8	had	have	VERB
ftr-332	2167	9	jurisdiction	jurisdiction	NOUN
ftr-332	2167	10	to	to	PART
ftr-332	2167	11	consider	consider	VERB
ftr-332	2167	12	the	the	DET
ftr-332	2167	13	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2167	14	refund	refund	NOUN
ftr-332	2167	15	claim	claim	NOUN
ftr-332	2167	16	under	under	ADP
ftr-332	2167	17	tefra	tefra	NOUN
ftr-332	2167	18	as	as	ADP
ftr-332	2167	19	a	a	DET
ftr-332	2167	20	partner	partner	NOUN
ftr-332	2167	21	item	item	NOUN
ftr-332	2167	22	based	base	VERB
ftr-332	2167	23	on	on	ADP
ftr-332	2167	24	its	its	PRON
ftr-332	2167	25	holding	holding	NOUN
ftr-332	2167	26	that	that	SCONJ
ftr-332	2167	27	the	the	DET
ftr-332	2167	28	taxpayers	taxpayer	NOUN
ftr-332	2167	29	‘	'	PUNCT
ftr-332	2167	30	amended	amend	VERB
ftr-332	2167	31	returns	return	NOUN
ftr-332	2167	32	qualified	qualified	ADJ
ftr-332	2167	33	as	as	ADP
ftr-332	2167	34	a	a	DET
ftr-332	2167	35	partner	partner	NOUN
ftr-332	2167	36	administrative	administrative	ADJ
ftr-332	2167	37	adjustment	adjustment	NOUN
ftr-332	2167	38	request	request	NOUN
ftr-332	2167	39	as	as	ADP
ftr-332	2167	40	being	be	AUX
ftr-332	2167	41	in	in	ADP
ftr-332	2167	42	substantial	substantial	ADJ
ftr-332	2167	43	compliance	compliance	NOUN
ftr-332	2167	44	with	with	ADP
ftr-332	2167	45	the	the	DET
ftr-332	2167	46	requirements	requirement	NOUN
ftr-332	2167	47	of	of	ADP
ftr-332	2167	48	reg	reg	NOUN
ftr-332	2167	49	.	.	PUNCT
ftr-332	2168	1	§	§	PROPN
ftr-332	2168	2	301.6227(d)-1	301.6227(d)-1	NOUN
ftr-332	2168	3	,	,	PUNCT
ftr-332	2168	4	notwithstanding	notwithstanding	ADP
ftr-332	2168	5	the	the	DET
ftr-332	2168	6	absence	absence	NOUN
ftr-332	2168	7	of	of	ADP
ftr-332	2168	8	a	a	DET
ftr-332	2168	9	timely	timely	ADV
ftr-332	2168	10	filed	file	VERB
ftr-332	2168	11	form	form	NOUN
ftr-332	2168	12	8802	8802	NUM
ftr-332	2168	13	as	as	SCONJ
ftr-332	2168	14	required	require	VERB
ftr-332	2168	15	by	by	ADP
ftr-332	2168	16	the	the	DET
ftr-332	2168	17	regulations	regulation	NOUN
ftr-332	2168	18	.	.	PUNCT
ftr-332	2169	1	3	3	X
ftr-332	2169	2	.	.	X
ftr-332	2169	3	foreign	foreign	ADJ
ftr-332	2169	4	tax	tax	NOUN
ftr-332	2169	5	credit	credit	NOUN
ftr-332	2169	6	shelter	shelter	NOUN
ftr-332	2169	7	fails	fail	VERB
ftr-332	2169	8	to	to	PART
ftr-332	2169	9	deliver	deliver	VERB
ftr-332	2169	10	because	because	SCONJ
ftr-332	2169	11	the	the	DET
ftr-332	2169	12	investment	investment	NOUN
ftr-332	2169	13	was	be	AUX
ftr-332	2169	14	a	a	DET
ftr-332	2169	15	loan	loan	NOUN
ftr-332	2169	16	rather	rather	ADV
ftr-332	2169	17	than	than	ADP
ftr-332	2169	18	a	a	DET
ftr-332	2169	19	partnership	partnership	NOUN
ftr-332	2169	20	.	.	PUNCT
ftr-332	2170	1	pritired	pritire	VERB
ftr-332	2170	2	1	1	NUM
ftr-332	2170	3	,	,	PUNCT
ftr-332	2170	4	llc	llc	PROPN
ftr-332	2170	5	v.	v.	PROPN
ftr-332	2170	6	united	united	PROPN
ftr-332	2170	7	states	states	PROPN
ftr-332	2170	8	,	,	PUNCT
ftr-332	2170	9	108	108	NUM
ftr-332	2170	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	2170	11	2011	2011	NUM
ftr-332	2170	12	-	-	SYM
ftr-332	2170	13	6605	6605	NUM
ftr-332	2170	14	(	(	PUNCT
ftr-332	2170	15	d.	d.	PROPN
ftr-332	2170	16	iowa	iowa	PROPN
ftr-332	2170	17	9/30/11	9/30/11	PROPN
ftr-332	2170	18	)	)	PUNCT
ftr-332	2170	19	.	.	PUNCT
ftr-332	2171	1	the	the	DET
ftr-332	2171	2	district	district	NOUN
ftr-332	2171	3	court	court	NOUN
ftr-332	2171	4	granted	grant	VERB
ftr-332	2171	5	summary	summary	NOUN
ftr-332	2171	6	judgment	judgment	NOUN
ftr-332	2171	7	to	to	ADP
ftr-332	2171	8	the	the	DET
ftr-332	2171	9	irs	irs	PROPN
ftr-332	2171	10	on	on	ADP
ftr-332	2171	11	a	a	DET
ftr-332	2171	12	partnership	partnership	NOUN
ftr-332	2171	13	refund	refund	NOUN
ftr-332	2171	14	claim	claim	NOUN
ftr-332	2171	15	for	for	ADP
ftr-332	2171	16	deficiencies	deficiency	NOUN
ftr-332	2171	17	imposed	impose	VERB
ftr-332	2171	18	on	on	ADP
ftr-332	2171	19	denial	denial	NOUN
ftr-332	2171	20	of	of	ADP
ftr-332	2171	21	$	$	SYM
ftr-332	2171	22	21	21	NUM
ftr-332	2171	23	million	million	NUM
ftr-332	2171	24	of	of	ADP
ftr-332	2171	25	foreign	foreign	ADJ
ftr-332	2171	26	tax	tax	NOUN
ftr-332	2171	27	credits	credit	NOUN
ftr-332	2171	28	.	.	PUNCT
ftr-332	2172	1	pritired	pritire	VERB
ftr-332	2172	2	,	,	PUNCT
ftr-332	2172	3	the	the	DET
ftr-332	2172	4	taxpayer	taxpayer	PROPN
ftr-332	2172	5	llc	llc	PROPN
ftr-332	2172	6	,	,	PUNCT
ftr-332	2172	7	was	be	AUX
ftr-332	2172	8	formed	form	VERB
ftr-332	2172	9	as	as	ADP
ftr-332	2172	10	a	a	DET
ftr-332	2172	11	partnership	partnership	NOUN
ftr-332	2172	12	by	by	ADP
ftr-332	2172	13	principal	principal	ADJ
ftr-332	2172	14	life	life	NOUN
ftr-332	2172	15	insurance	insurance	NOUN
ftr-332	2172	16	company	company	NOUN
ftr-332	2172	17	(	(	PUNCT
ftr-332	2172	18	a	a	DET
ftr-332	2172	19	subsidiary	subsidiary	NOUN
ftr-332	2172	20	of	of	ADP
ftr-332	2172	21	principal	principal	ADJ
ftr-332	2172	22	financial	financial	ADJ
ftr-332	2172	23	group	group	NOUN
ftr-332	2172	24	)	)	PUNCT
ftr-332	2172	25	and	and	CCONJ
ftr-332	2172	26	citibank	citibank	PROPN
ftr-332	2172	27	.	.	PUNCT
ftr-332	2173	1	pritired	pritired	PROPN
ftr-332	2173	2	invested	invest	VERB
ftr-332	2173	3	$	$	SYM
ftr-332	2173	4	300	300	NUM
ftr-332	2173	5	million	million	NUM
ftr-332	2173	6	in	in	ADP
ftr-332	2173	7	a	a	DET
ftr-332	2173	8	french	french	ADJ
ftr-332	2173	9	equivalent	equivalent	NOUN
ftr-332	2173	10	of	of	ADP
ftr-332	2173	11	an	an	DET
ftr-332	2173	12	llc	llc	NOUN
ftr-332	2173	13	along	along	ADP
ftr-332	2173	14	with	with	ADP
ftr-332	2173	15	two	two	NUM
ftr-332	2173	16	french	french	ADJ
ftr-332	2173	17	banks	bank	NOUN
ftr-332	2173	18	.	.	PUNCT
ftr-332	2174	1	pritired	pritired	PROPN
ftr-332	2174	2	received	receive	VERB
ftr-332	2174	3	$	$	SYM
ftr-332	2174	4	9	9	NUM
ftr-332	2174	5	million	million	NUM
ftr-332	2174	6	of	of	ADP
ftr-332	2174	7	class	class	NOUN
ftr-332	2174	8	b	b	PROPN
ftr-332	2174	9	shares	share	NOUN
ftr-332	2174	10	of	of	ADP
ftr-332	2174	11	the	the	DET
ftr-332	2174	12	french	french	ADJ
ftr-332	2174	13	llc	llc	PROPN
ftr-332	2174	14	plus	plus	CCONJ
ftr-332	2174	15	$	$	SYM
ftr-332	2174	16	291	291	NUM
ftr-332	2174	17	million	million	NUM
ftr-332	2174	18	of	of	ADP
ftr-332	2174	19	―perpetual	―perpetual	ADJ
ftr-332	2174	20	certificates‖	certificates‖	NOUN
ftr-332	2174	21	structured	structure	VERB
ftr-332	2174	22	to	to	PART
ftr-332	2174	23	provide	provide	VERB
ftr-332	2174	24	a	a	DET
ftr-332	2174	25	libor	libor	PROPN
ftr-332	2174	26	based	base	VERB
ftr-332	2174	27	return	return	NOUN
ftr-332	2174	28	.	.	PUNCT
ftr-332	2175	1	the	the	DET
ftr-332	2175	2	interest	interest	NOUN
ftr-332	2175	3	payments	payment	NOUN
ftr-332	2175	4	were	be	AUX
ftr-332	2175	5	offset	offset	VERB
ftr-332	2175	6	with	with	ADP
ftr-332	2175	7	libor	libor	PROPN
ftr-332	2175	8	based	base	VERB
ftr-332	2175	9	swaps	swap	NOUN
ftr-332	2175	10	that	that	PRON
ftr-332	2175	11	the	the	DET
ftr-332	2175	12	court	court	NOUN
ftr-332	2175	13	described	describe	VERB
ftr-332	2175	14	as	as	ADP
ftr-332	2175	15	equivalent	equivalent	ADJ
ftr-332	2175	16	to	to	ADP
ftr-332	2175	17	providing	provide	VERB
ftr-332	2175	18	an	an	DET
ftr-332	2175	19	interest	interest	NOUN
ftr-332	2175	20	rate	rate	NOUN
ftr-332	2175	21	less	less	ADJ
ftr-332	2175	22	french	french	ADJ
ftr-332	2175	23	taxes	taxis	NOUN
ftr-332	2175	24	.	.	PUNCT
ftr-332	2176	1	the	the	DET
ftr-332	2176	2	court	court	NOUN
ftr-332	2176	3	found	find	VERB
ftr-332	2176	4	that	that	SCONJ
ftr-332	2176	5	the	the	DET
ftr-332	2176	6	only	only	ADJ
ftr-332	2176	7	return	return	NOUN
ftr-332	2176	8	available	available	ADJ
ftr-332	2176	9	to	to	ADP
ftr-332	2176	10	pritired	pritired	ADJ
ftr-332	2176	11	was	be	AUX
ftr-332	2176	12	the	the	DET
ftr-332	2176	13	value	value	NOUN
ftr-332	2176	14	of	of	ADP
ftr-332	2176	15	foreign	foreign	ADJ
ftr-332	2176	16	tax	tax	NOUN
ftr-332	2176	17	credits	credit	NOUN
ftr-332	2176	18	.	.	PUNCT
ftr-332	2177	1	the	the	DET
ftr-332	2177	2	french	french	ADJ
ftr-332	2177	3	banks	bank	NOUN
ftr-332	2177	4	contributed	contribute	VERB
ftr-332	2177	5	$	$	SYM
ftr-332	2177	6	930	930	NUM
ftr-332	2177	7	million	million	NUM
ftr-332	2177	8	to	to	ADP
ftr-332	2177	9	the	the	DET
ftr-332	2177	10	french	french	ADJ
ftr-332	2177	11	llc	llc	PROPN
ftr-332	2177	12	in	in	ADP
ftr-332	2177	13	exchange	exchange	NOUN
ftr-332	2177	14	for	for	ADP
ftr-332	2177	15	$	$	SYM
ftr-332	2177	16	455	455	NUM
ftr-332	2177	17	million	million	NUM
ftr-332	2177	18	of	of	ADP
ftr-332	2177	19	class	class	NOUN
ftr-332	2177	20	a	a	DET
ftr-332	2177	21	stock	stock	NOUN
ftr-332	2177	22	and	and	CCONJ
ftr-332	2177	23	$	$	SYM
ftr-332	2177	24	455	455	NUM
ftr-332	2177	25	million	million	NUM
ftr-332	2177	26	of	of	ADP
ftr-332	2177	27	one	one	NUM
ftr-332	2177	28	percent	percent	NOUN
ftr-332	2177	29	convertible	convertible	ADJ
ftr-332	2177	30	notes	note	NOUN
ftr-332	2177	31	.	.	PUNCT
ftr-332	2178	1	the	the	DET
ftr-332	2178	2	$	$	SYM
ftr-332	2178	3	1.2	1.2	NUM
ftr-332	2178	4	billion	billion	NUM
ftr-332	2178	5	was	be	AUX
ftr-332	2178	6	invested	invest	VERB
ftr-332	2178	7	in	in	ADP
ftr-332	2178	8	low	low	ADJ
ftr-332	2178	9	return	return	NOUN
ftr-332	2178	10	securities	security	NOUN
ftr-332	2178	11	.	.	PUNCT
ftr-332	2179	1	the	the	DET
ftr-332	2179	2	foreign	foreign	ADJ
ftr-332	2179	3	tax	tax	NOUN
ftr-332	2179	4	credits	credit	NOUN
ftr-332	2179	5	on	on	ADP
ftr-332	2179	6	the	the	DET
ftr-332	2179	7	$	$	SYM
ftr-332	2179	8	1.2	1.2	NUM
ftr-332	2179	9	billion	billion	NUM
ftr-332	2179	10	investment	investment	NOUN
ftr-332	2179	11	returns	return	NOUN
ftr-332	2179	12	were	be	AUX
ftr-332	2179	13	allocated	allocate	VERB
ftr-332	2179	14	by	by	ADP
ftr-332	2179	15	the	the	DET
ftr-332	2179	16	french	french	ADJ
ftr-332	2179	17	llc	llc	PROPN
ftr-332	2179	18	to	to	PART
ftr-332	2179	19	pritired	pritire	VERB
ftr-332	2179	20	.	.	PUNCT
ftr-332	2180	1	the	the	DET
ftr-332	2180	2	french	french	ADJ
ftr-332	2180	3	banks	bank	NOUN
ftr-332	2180	4	treated	treat	VERB
ftr-332	2180	5	the	the	DET
ftr-332	2180	6	transaction	transaction	NOUN
ftr-332	2180	7	as	as	ADP
ftr-332	2180	8	a	a	DET
ftr-332	2180	9	debt	debt	NOUN
ftr-332	2180	10	.	.	PUNCT
ftr-332	2181	1	pritired	pritire	VERB
ftr-332	2181	2	asserted	assert	VERB
ftr-332	2181	3	that	that	SCONJ
ftr-332	2181	4	through	through	ADP
ftr-332	2181	5	the	the	DET
ftr-332	2181	6	swap	swap	NOUN
ftr-332	2181	7	mechanism	mechanism	NOUN
ftr-332	2181	8	its	its	PRON
ftr-332	2181	9	investment	investment	NOUN
ftr-332	2181	10	in	in	ADP
ftr-332	2181	11	the	the	DET
ftr-332	2181	12	class	class	NOUN
ftr-332	2181	13	b	b	PROPN
ftr-332	2181	14	shares	share	NOUN
ftr-332	2181	15	and	and	CCONJ
ftr-332	2181	16	the	the	DET
ftr-332	2181	17	perpetual	perpetual	ADJ
ftr-332	2181	18	certificates	certificate	NOUN
ftr-332	2181	19	constituted	constitute	VERB
ftr-332	2181	20	an	an	DET
ftr-332	2181	21	equity	equity	NOUN
ftr-332	2181	22	investment	investment	NOUN
ftr-332	2181	23	in	in	ADP
ftr-332	2181	24	the	the	DET
ftr-332	2181	25	french	french	ADJ
ftr-332	2181	26	llc	llc	PROPN
ftr-332	2181	27	that	that	PRON
ftr-332	2181	28	was	be	AUX
ftr-332	2181	29	a	a	DET
ftr-332	2181	30	partnership	partnership	NOUN
ftr-332	2181	31	.	.	PUNCT
ftr-332	2182	1	the	the	DET
ftr-332	2182	2	court	court	NOUN
ftr-332	2182	3	described	describe	VERB
ftr-332	2182	4	the	the	DET
ftr-332	2182	5	transaction	transaction	NOUN
ftr-332	2182	6	as	as	SCONJ
ftr-332	2182	7	follows	follow	VERB
ftr-332	2182	8	:	:	PUNCT
ftr-332	2182	9	through	through	ADP
ftr-332	2182	10	this	this	DET
ftr-332	2182	11	transaction	transaction	NOUN
ftr-332	2182	12	,	,	PUNCT
ftr-332	2182	13	the	the	DET
ftr-332	2182	14	french	french	ADJ
ftr-332	2182	15	banks	bank	NOUN
ftr-332	2182	16	were	be	AUX
ftr-332	2182	17	able	able	ADJ
ftr-332	2182	18	to	to	PART
ftr-332	2182	19	borrow	borrow	VERB
ftr-332	2182	20	three	three	NUM
ftr-332	2182	21	hundred	hundred	NUM
ftr-332	2182	22	million	million	NUM
ftr-332	2182	23	dollars	dollar	NOUN
ftr-332	2182	24	at	at	ADP
ftr-332	2182	25	below	below	ADP
ftr-332	2182	26	market	market	NOUN
ftr-332	2182	27	rates	rate	NOUN
ftr-332	2182	28	.	.	PUNCT
ftr-332	2183	1	the	the	DET
ftr-332	2183	2	american	american	ADJ
ftr-332	2183	3	companies	company	NOUN
ftr-332	2183	4	received	receive	VERB
ftr-332	2183	5	a	a	DET
ftr-332	2183	6	very	very	ADV
ftr-332	2183	7	high	high	ADJ
ftr-332	2183	8	return	return	NOUN
ftr-332	2183	9	on	on	ADP
ftr-332	2183	10	an	an	DET
ftr-332	2183	11	almost	almost	ADV
ftr-332	2183	12	risk	risk	NOUN
ftr-332	2183	13	free	free	ADJ
ftr-332	2183	14	investment	investment	NOUN
ftr-332	2183	15	.	.	PUNCT
ftr-332	2184	1	only	only	ADV
ftr-332	2184	2	one	one	NUM
ftr-332	2184	3	thing	thing	NOUN
ftr-332	2184	4	could	could	AUX
ftr-332	2184	5	make	make	VERB
ftr-332	2184	6	such	such	DET
ftr-332	2184	7	a	a	DET
ftr-332	2184	8	transaction	transaction	NOUN
ftr-332	2184	9	so	so	ADV
ftr-332	2184	10	favorable	favorable	ADJ
ftr-332	2184	11	to	to	ADP
ftr-332	2184	12	everyone	everyone	PRON
ftr-332	2184	13	involved	involve	VERB
ftr-332	2184	14	.	.	PUNCT
ftr-332	2185	1	united	united	PROPN
ftr-332	2185	2	states	states	PROPN
ftr-332	2185	3	taxpayers	taxpayer	NOUN
ftr-332	2185	4	made	make	VERB
ftr-332	2185	5	it	it	PRON
ftr-332	2185	6	work	work	VERB
ftr-332	2185	7	.	.	PUNCT
ftr-332	2186	1			PUNCT
ftr-332	2187	1	the	the	DET
ftr-332	2187	2	court	court	NOUN
ftr-332	2187	3	applied	apply	VERB
ftr-332	2187	4	traditional	traditional	ADJ
ftr-332	2187	5	debt	debt	NOUN
ftr-332	2187	6	/	/	SYM
ftr-332	2187	7	equity	equity	NOUN
ftr-332	2187	8	concepts	concept	NOUN
ftr-332	2187	9	to	to	PART
ftr-332	2187	10	conclude	conclude	VERB
ftr-332	2187	11	that	that	SCONJ
ftr-332	2187	12	the	the	DET
ftr-332	2187	13	transaction	transaction	NOUN
ftr-332	2187	14	represented	represent	VERB
ftr-332	2187	15	a	a	DET
ftr-332	2187	16	loan	loan	NOUN
ftr-332	2187	17	to	to	ADP
ftr-332	2187	18	the	the	DET
ftr-332	2187	19	french	french	ADJ
ftr-332	2187	20	banks	bank	NOUN
ftr-332	2187	21	rather	rather	ADV
ftr-332	2187	22	than	than	ADP
ftr-332	2187	23	an	an	DET
ftr-332	2187	24	equity	equity	NOUN
ftr-332	2187	25	investment	investment	NOUN
ftr-332	2187	26	.	.	PUNCT
ftr-332	2188	1	based	base	VERB
ftr-332	2188	2	on	on	ADP
ftr-332	2188	3	the	the	DET
ftr-332	2188	4	attributes	attribute	NOUN
ftr-332	2188	5	of	of	ADP
ftr-332	2188	6	debt	debt	NOUN
ftr-332	2188	7	specified	specify	VERB
ftr-332	2188	8	in	in	ADP
ftr-332	2188	9	notice	notice	NOUN
ftr-332	2188	10	94	94	NUM
ftr-332	2188	11	-	-	SYM
ftr-332	2188	12	47	47	NUM
ftr-332	2188	13	,	,	PUNCT
ftr-332	2188	14	1994	1994	NUM
ftr-332	2188	15	-	-	SYM
ftr-332	2188	16	1	1	NUM
ftr-332	2188	17	c.b	c.b	PROPN
ftr-332	2188	18	.	.	PROPN
ftr-332	2188	19	357	357	NUM
ftr-332	2188	20	,	,	PUNCT
ftr-332	2188	21	the	the	DET
ftr-332	2188	22	court	court	NOUN
ftr-332	2188	23	ultimately	ultimately	ADV
ftr-332	2188	24	found	find	VERB
ftr-332	2188	25	that	that	SCONJ
ftr-332	2188	26	the	the	DET
ftr-332	2188	27	class	class	NOUN
ftr-332	2188	28	b	b	PROPN
ftr-332	2188	29	shares	share	NOUN
ftr-332	2188	30	and	and	CCONJ
ftr-332	2188	31	the	the	DET
ftr-332	2188	32	perpetual	perpetual	ADJ
ftr-332	2188	33	certificates	certificate	NOUN
ftr-332	2188	34	had	have	VERB
ftr-332	2188	35	more	more	ADJ
ftr-332	2188	36	debt	debt	NOUN
ftr-332	2188	37	-	-	PUNCT
ftr-332	2188	38	like	like	ADJ
ftr-332	2188	39	attributes	attribute	NOUN
ftr-332	2188	40	than	than	ADP
ftr-332	2188	41	2012	2012	NUM
ftr-332	2188	42	]	]	PUNCT
ftr-332	2188	43	recent	recent	ADJ
ftr-332	2188	44	developments	development	NOUN
ftr-332	2188	45	in	in	ADP
ftr-332	2188	46	federal	federal	ADJ
ftr-332	2188	47	income	income	NOUN
ftr-332	2188	48	taxation	taxation	NOUN
ftr-332	2188	49	283	283	NUM
ftr-332	2188	50	equity	equity	NOUN
ftr-332	2188	51	-	-	PUNCT
ftr-332	2188	52	like	like	ADJ
ftr-332	2188	53	attributes	attribute	NOUN
ftr-332	2188	54	.	.	PUNCT
ftr-332	2189	1	the	the	DET
ftr-332	2189	2	court	court	NOUN
ftr-332	2189	3	then	then	ADV
ftr-332	2189	4	concluded	conclude	VERB
ftr-332	2189	5	that	that	SCONJ
ftr-332	2189	6	―as	―a	NOUN
ftr-332	2189	7	a	a	DET
ftr-332	2189	8	practical	practical	ADJ
ftr-332	2189	9	matter‖	matter‖	NOUN
ftr-332	2189	10	the	the	DET
ftr-332	2189	11	transaction	transaction	NOUN
ftr-332	2189	12	was	be	AUX
ftr-332	2189	13	structured	structure	VERB
ftr-332	2189	14	to	to	PART
ftr-332	2189	15	be	be	AUX
ftr-332	2189	16	a	a	DET
ftr-332	2189	17	loan	loan	NOUN
ftr-332	2189	18	rather	rather	ADV
ftr-332	2189	19	than	than	ADP
ftr-332	2189	20	an	an	DET
ftr-332	2189	21	equity	equity	NOUN
ftr-332	2189	22	investment	investment	NOUN
ftr-332	2189	23	treated	treat	VERB
ftr-332	2189	24	as	as	ADP
ftr-332	2189	25	partnership	partnership	NOUN
ftr-332	2189	26	,	,	PUNCT
ftr-332	2189	27	citing	cite	VERB
ftr-332	2189	28	tifd	tifd	NOUN
ftr-332	2189	29	iii	iii	X
ftr-332	2189	30	-	-	PUNCT
ftr-332	2189	31	e	e	PROPN
ftr-332	2189	32	,	,	PUNCT
ftr-332	2189	33	inc	inc	PROPN
ftr-332	2189	34	.	.	PROPN
ftr-332	2189	35	v.	v.	PROPN
ftr-332	2189	36	united	united	PROPN
ftr-332	2189	37	states	states	PROPN
ftr-332	2189	38	(	(	PUNCT
ftr-332	2189	39	castle	castle	PROPN
ftr-332	2189	40	harbour	harbour	PROPN
ftr-332	2189	41	)	)	PUNCT
ftr-332	2189	42	,	,	PUNCT
ftr-332	2189	43	459	459	NUM
ftr-332	2189	44	f.3d	f.3d	NUM
ftr-332	2189	45	220	220	NUM
ftr-332	2189	46	,	,	PUNCT
ftr-332	2189	47	236	236	NUM
ftr-332	2189	48	(	(	PUNCT
ftr-332	2189	49	2d	2d	NUM
ftr-332	2189	50	cir	cir	NOUN
ftr-332	2189	51	.	.	PUNCT
ftr-332	2189	52	2006	2006	NUM
ftr-332	2189	53	)	)	PUNCT
ftr-332	2189	54	.	.	PUNCT
ftr-332	2190	1	the	the	DET
ftr-332	2190	2	court	court	NOUN
ftr-332	2190	3	also	also	ADV
ftr-332	2190	4	concluded	conclude	VERB
ftr-332	2190	5	that	that	SCONJ
ftr-332	2190	6	the	the	DET
ftr-332	2190	7	transaction	transaction	NOUN
ftr-332	2190	8	lacked	lack	VERB
ftr-332	2190	9	economic	economic	ADJ
ftr-332	2190	10	substance	substance	NOUN
ftr-332	2190	11	.	.	PUNCT
ftr-332	2191	1	although	although	SCONJ
ftr-332	2191	2	the	the	DET
ftr-332	2191	3	transaction	transaction	NOUN
ftr-332	2191	4	was	be	AUX
ftr-332	2191	5	designed	design	VERB
ftr-332	2191	6	to	to	PART
ftr-332	2191	7	appear	appear	VERB
ftr-332	2191	8	as	as	ADP
ftr-332	2191	9	a	a	DET
ftr-332	2191	10	partnership	partnership	NOUN
ftr-332	2191	11	equity	equity	NOUN
ftr-332	2191	12	investment	investment	NOUN
ftr-332	2191	13	,	,	PUNCT
ftr-332	2191	14	it	it	PRON
ftr-332	2191	15	was	be	AUX
ftr-332	2191	16	primarily	primarily	ADV
ftr-332	2191	17	structured	structure	VERB
ftr-332	2191	18	to	to	PART
ftr-332	2191	19	generate	generate	VERB
ftr-332	2191	20	foreign	foreign	ADJ
ftr-332	2191	21	tax	tax	NOUN
ftr-332	2191	22	credits	credit	NOUN
ftr-332	2191	23	.	.	PUNCT
ftr-332	2192	1	the	the	DET
ftr-332	2192	2	court	court	NOUN
ftr-332	2192	3	applied	apply	VERB
ftr-332	2192	4	the	the	DET
ftr-332	2192	5	anti	anti	ADJ
ftr-332	2192	6	-	-	ADJ
ftr-332	2192	7	abuse	abuse	ADJ
ftr-332	2192	8	rule	rule	NOUN
ftr-332	2192	9	of	of	ADP
ftr-332	2192	10	reg	reg	NOUN
ftr-332	2192	11	.	.	PUNCT
ftr-332	2193	1	§	§	PROPN
ftr-332	2193	2	1.701	1.701	NUM
ftr-332	2193	3	-	-	SYM
ftr-332	2193	4	2	2	NUM
ftr-332	2193	5	to	to	PART
ftr-332	2193	6	disregard	disregard	VERB
ftr-332	2193	7	the	the	DET
ftr-332	2193	8	partnership	partnership	NOUN
ftr-332	2193	9	and	and	CCONJ
ftr-332	2193	10	disallow	disallow	VERB
ftr-332	2193	11	the	the	DET
ftr-332	2193	12	foreign	foreign	ADJ
ftr-332	2193	13	tax	tax	NOUN
ftr-332	2193	14	credits	credit	NOUN
ftr-332	2193	15	claimed	claim	VERB
ftr-332	2193	16	by	by	ADP
ftr-332	2193	17	the	the	DET
ftr-332	2193	18	u.s	u.s	PROPN
ftr-332	2193	19	.	.	PROPN
ftr-332	2193	20	taxpayers	taxpayer	NOUN
ftr-332	2193	21	for	for	ADP
ftr-332	2193	22	french	french	ADJ
ftr-332	2193	23	taxes	taxis	NOUN
ftr-332	2193	24	purportedly	purportedly	ADV
ftr-332	2193	25	paid	pay	VERB
ftr-332	2193	26	by	by	ADP
ftr-332	2193	27	the	the	DET
ftr-332	2193	28	french	french	ADJ
ftr-332	2193	29	llc	llc	PROPN
ftr-332	2193	30	.	.	PUNCT
ftr-332	2194	1	given	give	VERB
ftr-332	2194	2	these	these	DET
ftr-332	2194	3	holdings	holding	NOUN
ftr-332	2194	4	,	,	PUNCT
ftr-332	2194	5	the	the	DET
ftr-332	2194	6	court	court	NOUN
ftr-332	2194	7	found	find	VERB
ftr-332	2194	8	it	it	PRON
ftr-332	2194	9	unnecessary	unnecessary	ADJ
ftr-332	2194	10	to	to	PART
ftr-332	2194	11	address	address	VERB
ftr-332	2194	12	the	the	DET
ftr-332	2194	13	irs‘s	irs‘s	NOUN
ftr-332	2194	14	additional	additional	ADJ
ftr-332	2194	15	argument	argument	NOUN
ftr-332	2194	16	that	that	SCONJ
ftr-332	2194	17	allocation	allocation	NOUN
ftr-332	2194	18	of	of	ADP
ftr-332	2194	19	the	the	DET
ftr-332	2194	20	french	french	ADJ
ftr-332	2194	21	taxes	taxis	NOUN
ftr-332	2194	22	to	to	ADP
ftr-332	2194	23	the	the	DET
ftr-332	2194	24	pritired	pritire	VERB
ftr-332	2194	25	lacked	lack	VERB
ftr-332	2194	26	substantial	substantial	ADJ
ftr-332	2194	27	economic	economic	ADJ
ftr-332	2194	28	effect	effect	NOUN
ftr-332	2194	29	under	under	ADP
ftr-332	2194	30	reg	reg	NOUN
ftr-332	2194	31	.	.	PUNCT
ftr-332	2195	1	§	§	PROPN
ftr-332	2195	2	1.704	1.704	NUM
ftr-332	2195	3	-	-	SYM
ftr-332	2195	4	2(b)(2	2(b)(2	NUM
ftr-332	2195	5	)	)	PUNCT
ftr-332	2195	6	.	.	PUNCT
ftr-332	2196	1	4	4	X
ftr-332	2196	2	.	.	X
ftr-332	2196	3	the	the	DET
ftr-332	2196	4	castle	castle	PROPN
ftr-332	2196	5	harbour	harbour	PROPN
ftr-332	2196	6	saga	saga	PROPN
ftr-332	2196	7	.	.	PUNCT
ftr-332	2197	1	will	will	AUX
ftr-332	2197	2	it	it	PRON
ftr-332	2197	3	ever	ever	ADV
ftr-332	2197	4	end	end	VERB
ftr-332	2197	5	?	?	PUNCT
ftr-332	2198	1	the	the	DET
ftr-332	2198	2	second	second	ADJ
ftr-332	2198	3	circuit	circuit	NOUN
ftr-332	2198	4	twice	twice	ADV
ftr-332	2198	5	reverses	reverse	VERB
ftr-332	2198	6	a	a	DET
ftr-332	2198	7	taxpayer	taxpayer	NOUN
ftr-332	2198	8	victory	victory	NOUN
ftr-332	2198	9	in	in	ADP
ftr-332	2198	10	a	a	DET
ftr-332	2198	11	self	self	NOUN
ftr-332	2198	12	-	-	PUNCT
ftr-332	2198	13	liquidating	liquidate	VERB
ftr-332	2198	14	partnership	partnership	NOUN
ftr-332	2198	15	note	note	NOUN
ftr-332	2198	16	transaction	transaction	NOUN
ftr-332	2198	17	,	,	PUNCT
ftr-332	2198	18	in	in	ADP
ftr-332	2198	19	which	which	PRON
ftr-332	2198	20	the	the	DET
ftr-332	2198	21	lion	lion	NOUN
ftr-332	2198	22	’s	’s	PART
ftr-332	2198	23	share	share	NOUN
ftr-332	2198	24	of	of	ADP
ftr-332	2198	25	income	income	NOUN
ftr-332	2198	26	was	be	AUX
ftr-332	2198	27	allocated	allocate	VERB
ftr-332	2198	28	to	to	ADP
ftr-332	2198	29	a	a	DET
ftr-332	2198	30	tax	tax	NOUN
ftr-332	2198	31	-	-	PUNCT
ftr-332	2198	32	indifferent	indifferent	ADJ
ftr-332	2198	33	party	party	NOUN
ftr-332	2198	34	,	,	PUNCT
ftr-332	2198	35	on	on	ADP
ftr-332	2198	36	the	the	DET
ftr-332	2198	37	ground	ground	NOUN
ftr-332	2198	38	that	that	SCONJ
ftr-332	2198	39	the	the	DET
ftr-332	2198	40	taxindifferent	taxindifferent	PROPN
ftr-332	2198	41	dutch	dutch	ADJ
ftr-332	2198	42	banks	bank	NOUN
ftr-332	2198	43	were	be	AUX
ftr-332	2198	44	not	not	PART
ftr-332	2198	45	really	really	ADV
ftr-332	2198	46	equity	equity	NOUN
ftr-332	2198	47	partners	partner	NOUN
ftr-332	2198	48	.	.	PUNCT
ftr-332	2199	1	tifd	tifd	PROPN
ftr-332	2199	2	iii	iii	NUM
ftr-332	2199	3	-	-	PUNCT
ftr-332	2199	4	e	e	PROPN
ftr-332	2199	5	,	,	PUNCT
ftr-332	2199	6	inc	inc	PROPN
ftr-332	2199	7	.	.	PROPN
ftr-332	2200	1	v.	v.	PROPN
ftr-332	2200	2	united	united	PROPN
ftr-332	2200	3	states	states	PROPN
ftr-332	2200	4	,	,	PUNCT
ftr-332	2200	5	342	342	NUM
ftr-332	2200	6	f.	f.	PROPN
ftr-332	2200	7	supp	supp	PROPN
ftr-332	2200	8	.	.	PUNCT
ftr-332	2201	1	2d	2d	PROPN
ftr-332	2201	2	94	94	NUM
ftr-332	2201	3	(	(	PUNCT
ftr-332	2201	4	d.	d.	PROPN
ftr-332	2201	5	conn	conn	PROPN
ftr-332	2201	6	.	.	PROPN
ftr-332	2201	7	11/1/04	11/1/04	NUM
ftr-332	2201	8	)	)	PUNCT
ftr-332	2201	9	,	,	PUNCT
ftr-332	2201	10	rev’d	rev’d	NOUN
ftr-332	2201	11	,	,	PUNCT
ftr-332	2201	12	459	459	NUM
ftr-332	2201	13	f.3d	f.3d	NUM
ftr-332	2201	14	220	220	NUM
ftr-332	2201	15	(	(	PUNCT
ftr-332	2201	16	2d	2d	NUM
ftr-332	2201	17	cir	cir	NOUN
ftr-332	2201	18	.	.	PUNCT
ftr-332	2201	19	8/3/06	8/3/06	NUM
ftr-332	2201	20	)	)	PUNCT
ftr-332	2201	21	,	,	PUNCT
ftr-332	2201	22	on	on	ADP
ftr-332	2201	23	remand	remand	NOUN
ftr-332	2201	24	,	,	PUNCT
ftr-332	2201	25	660	660	NUM
ftr-332	2201	26	f.	f.	PROPN
ftr-332	2201	27	supp	supp	PROPN
ftr-332	2201	28	.	.	PUNCT
ftr-332	2202	1	2d	2d	PROPN
ftr-332	2202	2	367	367	NUM
ftr-332	2202	3	,	,	PUNCT
ftr-332	2202	4	as	as	SCONJ
ftr-332	2202	5	amended	amend	VERB
ftr-332	2202	6	,	,	PUNCT
ftr-332	2202	7	2009	2009	NUM
ftr-332	2202	8	u.s	u.s	PROPN
ftr-332	2202	9	.	.	PROPN
ftr-332	2202	10	dist	dist	PROPN
ftr-332	2202	11	.	.	PUNCT
ftr-332	2203	1	lexis	lexis	NOUN
ftr-332	2203	2	98884	98884	NUM
ftr-332	2203	3	(	(	PUNCT
ftr-332	2203	4	d.	d.	PROPN
ftr-332	2203	5	conn	conn	PROPN
ftr-332	2203	6	.	.	PUNCT
ftr-332	2204	1	10/23/09	10/23/09	NUM
ftr-332	2204	2	)	)	PUNCT
ftr-332	2204	3	,	,	PUNCT
ftr-332	2204	4	rev’d	rev’d	NOUN
ftr-332	2204	5	,	,	PUNCT
ftr-332	2204	6	666	666	NUM
ftr-332	2204	7	f.3d	f.3d	NUM
ftr-332	2204	8	836	836	NUM
ftr-332	2204	9	(	(	PUNCT
ftr-332	2204	10	2d	2d	NUM
ftr-332	2204	11	cir	cir	NOUN
ftr-332	2204	12	.	.	PUNCT
ftr-332	2205	1	1/24/12	1/24/12	NUM
ftr-332	2205	2	)	)	PUNCT
ftr-332	2205	3	.	.	PUNCT
ftr-332	2206	1	a.	a.	PROPN
ftr-332	2206	2	castle	castle	PROPN
ftr-332	2206	3	harbour	harbour	VERB
ftr-332	2206	4	i	i	PRON
ftr-332	2206	5	:	:	PUNCT
ftr-332	2206	6	district	district	NOUN
ftr-332	2206	7	court	court	NOUN
ftr-332	2206	8	holds	hold	VERB
ftr-332	2206	9	for	for	ADP
ftr-332	2206	10	the	the	DET
ftr-332	2206	11	taxpayer	taxpayer	NOUN
ftr-332	2206	12	.	.	PUNCT
ftr-332	2207	1	the	the	DET
ftr-332	2207	2	court	court	NOUN
ftr-332	2207	3	found	find	VERB
ftr-332	2207	4	that	that	SCONJ
ftr-332	2207	5	the	the	DET
ftr-332	2207	6	creation	creation	NOUN
ftr-332	2207	7	of	of	ADP
ftr-332	2207	8	castle	castle	PROPN
ftr-332	2207	9	harbour	harbour	NOUN
ftr-332	2207	10	,	,	PUNCT
ftr-332	2207	11	a	a	DET
ftr-332	2207	12	nevada	nevada	PROPN
ftr-332	2207	13	llc	llc	PROPN
ftr-332	2207	14	,	,	PUNCT
ftr-332	2207	15	by	by	ADP
ftr-332	2207	16	general	general	PROPN
ftr-332	2207	17	electric	electric	PROPN
ftr-332	2207	18	capital	capital	PROPN
ftr-332	2207	19	corp	corp	PROPN
ftr-332	2207	20	.	.	PROPN
ftr-332	2207	21	subsidiaries	subsidiary	NOUN
ftr-332	2207	22	was	be	AUX
ftr-332	2207	23	not	not	PART
ftr-332	2207	24	designed	design	VERB
ftr-332	2207	25	solely	solely	ADV
ftr-332	2207	26	to	to	PART
ftr-332	2207	27	avoid	avoid	VERB
ftr-332	2207	28	taxes	taxis	NOUN
ftr-332	2207	29	,	,	PUNCT
ftr-332	2207	30	but	but	CCONJ
ftr-332	2207	31	to	to	PART
ftr-332	2207	32	spread	spread	VERB
ftr-332	2207	33	the	the	DET
ftr-332	2207	34	risk	risk	NOUN
ftr-332	2207	35	of	of	ADP
ftr-332	2207	36	their	their	PRON
ftr-332	2207	37	investment	investment	NOUN
ftr-332	2207	38	in	in	ADP
ftr-332	2207	39	fully	fully	ADV
ftr-332	2207	40	-	-	PUNCT
ftr-332	2207	41	depreciated	depreciate	VERB
ftr-332	2207	42	commercial	commercial	ADJ
ftr-332	2207	43	airplanes	airplane	NOUN
ftr-332	2207	44	used	use	VERB
ftr-332	2207	45	in	in	ADP
ftr-332	2207	46	their	their	PRON
ftr-332	2207	47	leasing	leasing	NOUN
ftr-332	2207	48	operations	operation	NOUN
ftr-332	2207	49	.	.	PUNCT
ftr-332	2208	1	gecc	gecc	NOUN
ftr-332	2208	2	subsidiaries	subsidiary	NOUN
ftr-332	2208	3	put	put	VERB
ftr-332	2208	4	the	the	DET
ftr-332	2208	5	following	follow	VERB
ftr-332	2208	6	assets	asset	NOUN
ftr-332	2208	7	into	into	ADP
ftr-332	2208	8	castle	castle	ADJ
ftr-332	2208	9	harbour	harbour	NOUN
ftr-332	2208	10	:	:	PUNCT
ftr-332	2208	11	$	$	SYM
ftr-332	2208	12	530	530	NUM
ftr-332	2208	13	million	million	NUM
ftr-332	2208	14	worth	worth	NOUN
ftr-332	2208	15	of	of	ADP
ftr-332	2208	16	fullydepreciated	fullydepreciate	VERB
ftr-332	2208	17	aircraft	aircraft	NOUN
ftr-332	2208	18	subject	subject	ADJ
ftr-332	2208	19	to	to	ADP
ftr-332	2208	20	a	a	DET
ftr-332	2208	21	$	$	SYM
ftr-332	2208	22	258	258	NUM
ftr-332	2208	23	million	million	NUM
ftr-332	2208	24	non	non	ADJ
ftr-332	2208	25	-	-	ADJ
ftr-332	2208	26	recourse	recourse	ADJ
ftr-332	2208	27	debt	debt	NOUN
ftr-332	2208	28	;	;	PUNCT
ftr-332	2208	29	$	$	SYM
ftr-332	2208	30	22	22	NUM
ftr-332	2208	31	million	million	NUM
ftr-332	2208	32	of	of	ADP
ftr-332	2208	33	rents	rent	NOUN
ftr-332	2208	34	receivable	receivable	ADJ
ftr-332	2208	35	;	;	PUNCT
ftr-332	2208	36	$	$	SYM
ftr-332	2208	37	296	296	NUM
ftr-332	2208	38	million	million	NUM
ftr-332	2208	39	of	of	ADP
ftr-332	2208	40	cash	cash	NOUN
ftr-332	2208	41	;	;	PUNCT
ftr-332	2208	42	and	and	CCONJ
ftr-332	2208	43	all	all	DET
ftr-332	2208	44	the	the	DET
ftr-332	2208	45	stock	stock	NOUN
ftr-332	2208	46	of	of	ADP
ftr-332	2208	47	another	another	DET
ftr-332	2208	48	gecc	gecc	NOUN
ftr-332	2208	49	subsidiary	subsidiary	NOUN
ftr-332	2208	50	that	that	PRON
ftr-332	2208	51	had	have	VERB
ftr-332	2208	52	a	a	DET
ftr-332	2208	53	value	value	NOUN
ftr-332	2208	54	of	of	ADP
ftr-332	2208	55	$	$	SYM
ftr-332	2208	56	0	0	NUM
ftr-332	2208	57	.	.	PUNCT
ftr-332	2209	1	two	two	NUM
ftr-332	2209	2	tax	tax	NOUN
ftr-332	2209	3	-	-	PUNCT
ftr-332	2209	4	indifferent	indifferent	ADJ
ftr-332	2209	5	dutch	dutch	ADJ
ftr-332	2209	6	banks	bank	NOUN
ftr-332	2209	7	invested	invest	VERB
ftr-332	2209	8	$	$	SYM
ftr-332	2209	9	117.5	117.5	NUM
ftr-332	2209	10	million	million	NUM
ftr-332	2209	11	in	in	ADP
ftr-332	2209	12	castle	castle	ADJ
ftr-332	2209	13	harbour	harbour	NOUN
ftr-332	2209	14	.	.	PUNCT
ftr-332	2210	1	under	under	ADP
ftr-332	2210	2	the	the	DET
ftr-332	2210	3	llc	llc	PROPN
ftr-332	2210	4	agreement	agreement	NOUN
ftr-332	2210	5	,	,	PUNCT
ftr-332	2210	6	the	the	DET
ftr-332	2210	7	taxindifferent	taxindifferent	NOUN
ftr-332	2210	8	partner	partner	NOUN
ftr-332	2210	9	was	be	AUX
ftr-332	2210	10	allocated	allocate	VERB
ftr-332	2210	11	98	98	NUM
ftr-332	2210	12	percent	percent	NOUN
ftr-332	2210	13	of	of	ADP
ftr-332	2210	14	the	the	DET
ftr-332	2210	15	book	book	NOUN
ftr-332	2210	16	income	income	NOUN
ftr-332	2210	17	and	and	CCONJ
ftr-332	2210	18	98	98	NUM
ftr-332	2210	19	percent	percent	NOUN
ftr-332	2210	20	of	of	ADP
ftr-332	2210	21	the	the	DET
ftr-332	2210	22	tax	tax	NOUN
ftr-332	2210	23	income	income	NOUN
ftr-332	2210	24	.	.	PUNCT
ftr-332	2211	1			PUNCT
ftr-332	2212	1	the	the	DET
ftr-332	2212	2	book	book	NOUN
ftr-332	2212	3	income	income	NOUN
ftr-332	2212	4	was	be	AUX
ftr-332	2212	5	net	net	ADJ
ftr-332	2212	6	of	of	ADP
ftr-332	2212	7	depreciation	depreciation	NOUN
ftr-332	2212	8	and	and	CCONJ
ftr-332	2212	9	the	the	DET
ftr-332	2212	10	tax	tax	NOUN
ftr-332	2212	11	income	income	NOUN
ftr-332	2212	12	did	do	AUX
ftr-332	2212	13	not	not	PART
ftr-332	2212	14	take	take	VERB
ftr-332	2212	15	depreciation	depreciation	NOUN
ftr-332	2212	16	into	into	ADP
ftr-332	2212	17	account	account	NOUN
ftr-332	2212	18	(	(	PUNCT
ftr-332	2212	19	because	because	SCONJ
ftr-332	2212	20	the	the	DET
ftr-332	2212	21	airplanes	airplane	NOUN
ftr-332	2212	22	were	be	AUX
ftr-332	2212	23	fully	fully	ADV
ftr-332	2212	24	depreciated	depreciate	VERB
ftr-332	2212	25	for	for	ADP
ftr-332	2212	26	tax	tax	NOUN
ftr-332	2212	27	purposes	purpose	NOUN
ftr-332	2212	28	)	)	PUNCT
ftr-332	2212	29	.	.	PUNCT
ftr-332	2213	1	depreciation	depreciation	NOUN
ftr-332	2213	2	deductions	deduction	NOUN
ftr-332	2213	3	for	for	ADP
ftr-332	2213	4	book	book	NOUN
ftr-332	2213	5	purposes	purpose	NOUN
ftr-332	2213	6	were	be	AUX
ftr-332	2213	7	on	on	ADP
ftr-332	2213	8	the	the	DET
ftr-332	2213	9	order	order	NOUN
ftr-332	2213	10	of	of	ADP
ftr-332	2213	11	60	60	NUM
ftr-332	2213	12	percent	percent	NOUN
ftr-332	2213	13	of	of	ADP
ftr-332	2213	14	the	the	DET
ftr-332	2213	15	rental	rental	ADJ
ftr-332	2213	16	income	income	NOUN
ftr-332	2213	17	for	for	ADP
ftr-332	2213	18	any	any	DET
ftr-332	2213	19	given	give	VERB
ftr-332	2213	20	year	year	NOUN
ftr-332	2213	21	.	.	PUNCT
ftr-332	2214	1			NOUN
ftr-332	2214	2	scheduled	schedule	VERB
ftr-332	2214	3	distributions	distribution	NOUN
ftr-332	2214	4	in	in	ADP
ftr-332	2214	5	excess	excess	NOUN
ftr-332	2214	6	of	of	ADP
ftr-332	2214	7	book	book	NOUN
ftr-332	2214	8	income	income	NOUN
ftr-332	2214	9	would	would	AUX
ftr-332	2214	10	have	have	AUX
ftr-332	2214	11	resulted	result	VERB
ftr-332	2214	12	in	in	ADP
ftr-332	2214	13	the	the	DET
ftr-332	2214	14	liquidation	liquidation	NOUN
ftr-332	2214	15	of	of	ADP
ftr-332	2214	16	the	the	DET
ftr-332	2214	17	investment	investment	NOUN
ftr-332	2214	18	of	of	ADP
ftr-332	2214	19	the	the	DET
ftr-332	2214	20	dutch	dutch	ADJ
ftr-332	2214	21	banks	bank	NOUN
ftr-332	2214	22	in	in	ADP
ftr-332	2214	23	eight	eight	NUM
ftr-332	2214	24	years	year	NOUN
ftr-332	2214	25	,	,	PUNCT
ftr-332	2214	26	with	with	ADP
ftr-332	2214	27	the	the	DET
ftr-332	2214	28	dutch	dutch	ADJ
ftr-332	2214	29	banks	bank	NOUN
ftr-332	2214	30	receiving	receive	VERB
ftr-332	2214	31	a	a	DET
ftr-332	2214	32	return	return	NOUN
ftr-332	2214	33	of	of	ADP
ftr-332	2214	34	approximately	approximately	ADV
ftr-332	2214	35	nine	nine	NUM
ftr-332	2214	36	percent	percent	NOUN
ftr-332	2214	37	,	,	PUNCT
ftr-332	2214	38	with	with	ADP
ftr-332	2214	39	some	some	DET
ftr-332	2214	40	―economically	―economically	ADV
ftr-332	2214	41	substantial‖	substantial‖	NUM
ftr-332	2214	42	upside	upside	NOUN
ftr-332	2214	43	and	and	CCONJ
ftr-332	2214	44	284	284	NUM
ftr-332	2215	1	florida	florida	PROPN
ftr-332	2215	2	tax	tax	NOUN
ftr-332	2215	3	review	review	NOUN
ftr-332	2216	1	[	[	X
ftr-332	2216	2	vol	vol	NOUN
ftr-332	2216	3	.	.	PUNCT
ftr-332	2217	1	12:5	12:5	NUM
ftr-332	2217	2	some	some	DET
ftr-332	2217	3	downside	downside	ADJ
ftr-332	2217	4	risk	risk	NOUN
ftr-332	2217	5	.	.	PUNCT
ftr-332	2218	1	castle	castle	PROPN
ftr-332	2218	2	harbour	harbour	PROPN
ftr-332	2218	3	was	be	AUX
ftr-332	2218	4	terminated	terminate	VERB
ftr-332	2218	5	after	after	ADP
ftr-332	2218	6	five	five	NUM
ftr-332	2218	7	years	year	NOUN
ftr-332	2218	8	because	because	SCONJ
ftr-332	2218	9	of	of	ADP
ftr-332	2218	10	a	a	DET
ftr-332	2218	11	threatened	threaten	VERB
ftr-332	2218	12	change	change	NOUN
ftr-332	2218	13	in	in	ADP
ftr-332	2218	14	u.s	u.s	PROPN
ftr-332	2218	15	.	.	PROPN
ftr-332	2218	16	tax	tax	NOUN
ftr-332	2218	17	law	law	NOUN
ftr-332	2218	18	,	,	PUNCT
ftr-332	2218	19	but	but	CCONJ
ftr-332	2218	20	during	during	ADP
ftr-332	2218	21	that	that	DET
ftr-332	2218	22	period	period	NOUN
ftr-332	2218	23	about	about	ADP
ftr-332	2218	24	$	$	SYM
ftr-332	2218	25	310	310	NUM
ftr-332	2218	26	million	million	NUM
ftr-332	2218	27	of	of	ADP
ftr-332	2218	28	income	income	NOUN
ftr-332	2218	29	was	be	AUX
ftr-332	2218	30	shifted	shift	VERB
ftr-332	2218	31	to	to	ADP
ftr-332	2218	32	the	the	DET
ftr-332	2218	33	dutch	dutch	ADJ
ftr-332	2218	34	banks	bank	NOUN
ftr-332	2218	35	for	for	ADP
ftr-332	2218	36	a	a	DET
ftr-332	2218	37	tax	tax	NOUN
ftr-332	2218	38	saving	saving	NOUN
ftr-332	2218	39	to	to	ADP
ftr-332	2218	40	the	the	DET
ftr-332	2218	41	gecc	gecc	NOUN
ftr-332	2218	42	subsidiaries	subsidiary	NOUN
ftr-332	2218	43	of	of	ADP
ftr-332	2218	44	about	about	ADV
ftr-332	2218	45	$	$	SYM
ftr-332	2218	46	62	62	NUM
ftr-332	2218	47	million	million	NUM
ftr-332	2218	48	.	.	PUNCT
ftr-332	2219	1			PRON
ftr-332	2219	2	query	query	NOUN
ftr-332	2219	3	whether	whether	SCONJ
ftr-332	2219	4	§	§	PROPN
ftr-332	2219	5	704(b	704(b	PROPN
ftr-332	2219	6	)	)	PUNCT
ftr-332	2219	7	was	be	AUX
ftr-332	2219	8	properly	properly	ADV
ftr-332	2219	9	applied	apply	VERB
ftr-332	2219	10	to	to	ADP
ftr-332	2219	11	this	this	DET
ftr-332	2219	12	transaction	transaction	NOUN
ftr-332	2219	13	?	?	PUNCT
ftr-332	2220	1			X
ftr-332	2220	2	this	this	PRON
ftr-332	2220	3	appears	appear	VERB
ftr-332	2220	4	to	to	PART
ftr-332	2220	5	be	be	AUX
ftr-332	2220	6	a	a	DET
ftr-332	2220	7	lease	lease	NOUN
ftr-332	2220	8	-	-	PUNCT
ftr-332	2220	9	stripping	strip	VERB
ftr-332	2220	10	transaction	transaction	NOUN
ftr-332	2220	11	in	in	ADP
ftr-332	2220	12	which	which	PRON
ftr-332	2220	13	the	the	DET
ftr-332	2220	14	income	income	NOUN
ftr-332	2220	15	from	from	ADP
ftr-332	2220	16	the	the	DET
ftr-332	2220	17	lease	lease	NOUN
ftr-332	2220	18	was	be	AUX
ftr-332	2220	19	assigned	assign	VERB
ftr-332	2220	20	to	to	ADP
ftr-332	2220	21	foreign	foreign	ADJ
ftr-332	2220	22	entities	entity	NOUN
ftr-332	2220	23	while	while	SCONJ
ftr-332	2220	24	the	the	DET
ftr-332	2220	25	benefits	benefit	NOUN
ftr-332	2220	26	of	of	ADP
ftr-332	2220	27	ownership	ownership	NOUN
ftr-332	2220	28	were	be	AUX
ftr-332	2220	29	left	leave	VERB
ftr-332	2220	30	with	with	ADP
ftr-332	2220	31	a	a	DET
ftr-332	2220	32	domestic	domestic	ADJ
ftr-332	2220	33	entity	entity	NOUN
ftr-332	2220	34	.	.	PUNCT
ftr-332	2221	1			PUNCT
ftr-332	2222	1	the	the	DET
ftr-332	2222	2	court	court	NOUN
ftr-332	2222	3	(	(	PUNCT
ftr-332	2222	4	judge	judge	NOUN
ftr-332	2222	5	underhill	underhill	PROPN
ftr-332	2222	6	)	)	PUNCT
ftr-332	2222	7	held	hold	VERB
ftr-332	2222	8	that	that	DET
ftr-332	2222	9	satisfaction	satisfaction	NOUN
ftr-332	2222	10	of	of	ADP
ftr-332	2222	11	the	the	DET
ftr-332	2222	12	mechanical	mechanical	ADJ
ftr-332	2222	13	rules	rule	NOUN
ftr-332	2222	14	of	of	ADP
ftr-332	2222	15	the	the	DET
ftr-332	2222	16	regulations	regulation	NOUN
ftr-332	2222	17	under	under	ADP
ftr-332	2222	18	§	§	PROPN
ftr-332	2222	19	704(b	704(b	PROPN
ftr-332	2222	20	)	)	PUNCT
ftr-332	2222	21	transcended	transcend	VERB
ftr-332	2222	22	both	both	PRON
ftr-332	2222	23	an	an	DET
ftr-332	2222	24	intent	intent	NOUN
ftr-332	2222	25	to	to	PART
ftr-332	2222	26	avoid	avoid	VERB
ftr-332	2222	27	tax	tax	NOUN
ftr-332	2222	28	and	and	CCONJ
ftr-332	2222	29	the	the	DET
ftr-332	2222	30	avoidance	avoidance	NOUN
ftr-332	2222	31	of	of	ADP
ftr-332	2222	32	significant	significant	ADJ
ftr-332	2222	33	tax	tax	NOUN
ftr-332	2222	34	through	through	ADP
ftr-332	2222	35	agreed	agree	VERB
ftr-332	2222	36	upon	upon	SCONJ
ftr-332	2222	37	partnership	partnership	NOUN
ftr-332	2222	38	allocations	allocation	NOUN
ftr-332	2222	39	.	.	PUNCT
ftr-332	2223	1	in	in	ADP
ftr-332	2223	2	this	this	DET
ftr-332	2223	3	partnership	partnership	NOUN
ftr-332	2223	4	,	,	PUNCT
ftr-332	2223	5	2	2	NUM
ftr-332	2223	6	percent	percent	NOUN
ftr-332	2223	7	of	of	ADP
ftr-332	2223	8	both	both	DET
ftr-332	2223	9	operating	operate	VERB
ftr-332	2223	10	and	and	CCONJ
ftr-332	2223	11	taxable	taxable	ADJ
ftr-332	2223	12	income	income	NOUN
ftr-332	2223	13	was	be	AUX
ftr-332	2223	14	allocated	allocate	VERB
ftr-332	2223	15	to	to	ADP
ftr-332	2223	16	gecc	gecc	NOUN
ftr-332	2223	17	,	,	PUNCT
ftr-332	2223	18	a	a	DET
ftr-332	2223	19	united	united	PROPN
ftr-332	2223	20	states	states	PROPN
ftr-332	2223	21	partner	partner	NOUN
ftr-332	2223	22	,	,	PUNCT
ftr-332	2223	23	and	and	CCONJ
ftr-332	2223	24	98	98	NUM
ftr-332	2223	25	percent	percent	NOUN
ftr-332	2223	26	of	of	ADP
ftr-332	2223	27	both	both	DET
ftr-332	2223	28	book	book	NOUN
ftr-332	2223	29	and	and	CCONJ
ftr-332	2223	30	taxable	taxable	ADJ
ftr-332	2223	31	income	income	NOUN
ftr-332	2223	32	was	be	AUX
ftr-332	2223	33	allocated	allocate	VERB
ftr-332	2223	34	to	to	ADP
ftr-332	2223	35	partners	partner	NOUN
ftr-332	2223	36	who	who	PRON
ftr-332	2223	37	were	be	AUX
ftr-332	2223	38	dutch	dutch	ADJ
ftr-332	2223	39	banks	bank	NOUN
ftr-332	2223	40	.	.	PUNCT
ftr-332	2224	1	the	the	DET
ftr-332	2224	2	dutch	dutch	ADJ
ftr-332	2224	3	banks	bank	NOUN
ftr-332	2224	4	were	be	AUX
ftr-332	2224	5	foreign	foreign	ADJ
ftr-332	2224	6	partners	partner	NOUN
ftr-332	2224	7	who	who	PRON
ftr-332	2224	8	were	be	AUX
ftr-332	2224	9	not	not	PART
ftr-332	2224	10	liable	liable	ADJ
ftr-332	2224	11	for	for	ADP
ftr-332	2224	12	united	united	PROPN
ftr-332	2224	13	states	states	PROPN
ftr-332	2224	14	taxes	taxis	NOUN
ftr-332	2224	15	and	and	CCONJ
ftr-332	2224	16	thus	thus	ADV
ftr-332	2224	17	were	be	AUX
ftr-332	2224	18	indifferent	indifferent	ADJ
ftr-332	2224	19	to	to	ADP
ftr-332	2224	20	the	the	DET
ftr-332	2224	21	u.s	u.s	PROPN
ftr-332	2224	22	.	.	PROPN
ftr-332	2224	23	tax	tax	NOUN
ftr-332	2224	24	consequences	consequence	NOUN
ftr-332	2224	25	of	of	ADP
ftr-332	2224	26	their	their	PRON
ftr-332	2224	27	participation	participation	NOUN
ftr-332	2224	28	in	in	ADP
ftr-332	2224	29	the	the	DET
ftr-332	2224	30	partnership	partnership	NOUN
ftr-332	2224	31	.	.	PUNCT
ftr-332	2225	1	because	because	SCONJ
ftr-332	2225	2	the	the	DET
ftr-332	2225	3	partnership	partnership	NOUN
ftr-332	2225	4	had	have	VERB
ftr-332	2225	5	very	very	ADV
ftr-332	2225	6	large	large	ADJ
ftr-332	2225	7	book	book	NOUN
ftr-332	2225	8	depreciation	depreciation	NOUN
ftr-332	2225	9	deductions	deduction	NOUN
ftr-332	2225	10	and	and	CCONJ
ftr-332	2225	11	no	no	DET
ftr-332	2225	12	tax	tax	NOUN
ftr-332	2225	13	depreciation	depreciation	NOUN
ftr-332	2225	14	,	,	PUNCT
ftr-332	2225	15	most	most	ADJ
ftr-332	2225	16	of	of	ADP
ftr-332	2225	17	the	the	DET
ftr-332	2225	18	partnership‘s	partnership‘s	PROPN
ftr-332	2225	19	taxable	taxable	ADJ
ftr-332	2225	20	operating	operating	NOUN
ftr-332	2225	21	income	income	NOUN
ftr-332	2225	22	,	,	PUNCT
ftr-332	2225	23	which	which	PRON
ftr-332	2225	24	was	be	AUX
ftr-332	2225	25	substantially	substantially	ADV
ftr-332	2225	26	in	in	ADP
ftr-332	2225	27	excess	excess	NOUN
ftr-332	2225	28	of	of	ADP
ftr-332	2225	29	book	book	NOUN
ftr-332	2225	30	taxable	taxable	ADJ
ftr-332	2225	31	income	income	NOUN
ftr-332	2225	32	,	,	PUNCT
ftr-332	2225	33	was	be	AUX
ftr-332	2225	34	allocated	allocate	VERB
ftr-332	2225	35	to	to	ADP
ftr-332	2225	36	the	the	DET
ftr-332	2225	37	tax	tax	NOUN
ftr-332	2225	38	-	-	PUNCT
ftr-332	2225	39	indifferent	indifferent	ADJ
ftr-332	2225	40	foreign	foreign	ADJ
ftr-332	2225	41	partners	partner	NOUN
ftr-332	2225	42	,	,	PUNCT
ftr-332	2225	43	even	even	ADV
ftr-332	2225	44	though	though	SCONJ
ftr-332	2225	45	a	a	DET
ftr-332	2225	46	large	large	ADJ
ftr-332	2225	47	portion	portion	NOUN
ftr-332	2225	48	of	of	ADP
ftr-332	2225	49	the	the	DET
ftr-332	2225	50	cash	cash	NOUN
ftr-332	2225	51	receipts	receipt	NOUN
ftr-332	2225	52	reflected	reflect	VERB
ftr-332	2225	53	in	in	ADP
ftr-332	2225	54	that	that	DET
ftr-332	2225	55	income	income	NOUN
ftr-332	2225	56	was	be	AUX
ftr-332	2225	57	devoted	devote	VERB
ftr-332	2225	58	to	to	ADP
ftr-332	2225	59	repaying	repay	VERB
ftr-332	2225	60	the	the	DET
ftr-332	2225	61	principal	principal	NOUN
ftr-332	2225	62	of	of	ADP
ftr-332	2225	63	loans	loan	NOUN
ftr-332	2225	64	secured	secure	VERB
ftr-332	2225	65	by	by	ADP
ftr-332	2225	66	property	property	NOUN
ftr-332	2225	67	that	that	PRON
ftr-332	2225	68	gecc	gecc	NOUN
ftr-332	2225	69	had	have	AUX
ftr-332	2225	70	contributed	contribute	VERB
ftr-332	2225	71	to	to	ADP
ftr-332	2225	72	the	the	DET
ftr-332	2225	73	partnership	partnership	NOUN
ftr-332	2225	74	.	.	PUNCT
ftr-332	2226	1	the	the	DET
ftr-332	2226	2	overall	overall	ADJ
ftr-332	2226	3	partnership	partnership	NOUN
ftr-332	2226	4	transaction	transaction	NOUN
ftr-332	2226	5	saved	save	VERB
ftr-332	2226	6	gecc	gecc	NOUN
ftr-332	2226	7	approximately	approximately	ADV
ftr-332	2226	8	$	$	SYM
ftr-332	2226	9	62	62	NUM
ftr-332	2226	10	million	million	NUM
ftr-332	2226	11	in	in	ADP
ftr-332	2226	12	income	income	NOUN
ftr-332	2226	13	taxes	taxis	NOUN
ftr-332	2226	14	,	,	PUNCT
ftr-332	2226	15	and	and	CCONJ
ftr-332	2226	16	the	the	DET
ftr-332	2226	17	court	court	NOUN
ftr-332	2226	18	found	find	VERB
ftr-332	2226	19	that	that	SCONJ
ftr-332	2226	20	―it	―it	NOUN
ftr-332	2226	21	appears	appear	VERB
ftr-332	2226	22	likely	likely	ADJ
ftr-332	2226	23	that	that	SCONJ
ftr-332	2226	24	one	one	NUM
ftr-332	2226	25	of	of	ADP
ftr-332	2226	26	gecc‘s	gecc‘s	ADV
ftr-332	2226	27	principal	principal	ADJ
ftr-332	2226	28	motivations	motivation	NOUN
ftr-332	2226	29	in	in	ADP
ftr-332	2226	30	entering	enter	VERB
ftr-332	2226	31	into	into	ADP
ftr-332	2226	32	this	this	DET
ftr-332	2226	33	transaction	transaction	NOUN
ftr-332	2226	34	–	–	PUNCT
ftr-332	2226	35	though	though	SCONJ
ftr-332	2226	36	certainly	certainly	ADV
ftr-332	2226	37	not	not	PART
ftr-332	2226	38	its	its	PRON
ftr-332	2226	39	only	only	ADJ
ftr-332	2226	40	motivation	motivation	NOUN
ftr-332	2226	41	–	–	PUNCT
ftr-332	2226	42	was	be	AUX
ftr-332	2226	43	to	to	PART
ftr-332	2226	44	avoid	avoid	VERB
ftr-332	2226	45	that	that	DET
ftr-332	2226	46	substantial	substantial	ADJ
ftr-332	2226	47	tax	tax	NOUN
ftr-332	2226	48	burden.‖	burden.‖	NOUN
ftr-332	2226	49	the	the	DET
ftr-332	2226	50	court	court	NOUN
ftr-332	2226	51	understood	understand	VERB
ftr-332	2226	52	the	the	DET
ftr-332	2226	53	effects	effect	NOUN
ftr-332	2226	54	of	of	ADP
ftr-332	2226	55	the	the	DET
ftr-332	2226	56	allocations	allocation	NOUN
ftr-332	2226	57	and	and	CCONJ
ftr-332	2226	58	concluded	conclude	VERB
ftr-332	2226	59	that	that	SCONJ
ftr-332	2226	60	―by	―by	NUM
ftr-332	2226	61	allocating	allocate	VERB
ftr-332	2226	62	98	98	NUM
ftr-332	2226	63	%	%	NOUN
ftr-332	2226	64	of	of	ADP
ftr-332	2226	65	the	the	DET
ftr-332	2226	66	income	income	NOUN
ftr-332	2226	67	from	from	ADP
ftr-332	2226	68	fully	fully	ADV
ftr-332	2226	69	tax	tax	NOUN
ftr-332	2226	70	-	-	PUNCT
ftr-332	2226	71	depreciated	depreciate	VERB
ftr-332	2226	72	aircraft	aircraft	NOUN
ftr-332	2226	73	to	to	ADP
ftr-332	2226	74	the	the	DET
ftr-332	2226	75	dutch	dutch	ADJ
ftr-332	2226	76	banks	bank	NOUN
ftr-332	2226	77	,	,	PUNCT
ftr-332	2226	78	gecc	gecc	NOUN
ftr-332	2226	79	avoided	avoid	VERB
ftr-332	2226	80	an	an	DET
ftr-332	2226	81	enormous	enormous	ADJ
ftr-332	2226	82	tax	tax	NOUN
ftr-332	2226	83	burden	burden	NOUN
ftr-332	2226	84	,	,	PUNCT
ftr-332	2226	85	while	while	SCONJ
ftr-332	2226	86	shifting	shift	VERB
ftr-332	2226	87	very	very	ADV
ftr-332	2226	88	little	little	ADJ
ftr-332	2226	89	book	book	NOUN
ftr-332	2226	90	income	income	NOUN
ftr-332	2226	91	.	.	PUNCT
ftr-332	2227	1	put	put	VERB
ftr-332	2227	2	another	another	DET
ftr-332	2227	3	way	way	NOUN
ftr-332	2227	4	,	,	PUNCT
ftr-332	2227	5	by	by	ADP
ftr-332	2227	6	allocating	allocate	VERB
ftr-332	2227	7	income	income	NOUN
ftr-332	2227	8	less	less	ADJ
ftr-332	2227	9	depreciation	depreciation	NOUN
ftr-332	2227	10	to	to	ADP
ftr-332	2227	11	taxneutral	taxneutral	ADJ
ftr-332	2227	12	parties	party	NOUN
ftr-332	2227	13	,	,	PUNCT
ftr-332	2227	14	gecc	gecc	NOUN
ftr-332	2227	15	was	be	AUX
ftr-332	2227	16	able	able	ADJ
ftr-332	2227	17	to	to	PART
ftr-332	2227	18	―re	―re	VERB
ftr-332	2227	19	-	-	PUNCT
ftr-332	2227	20	depreciate‖	depreciate‖	DET
ftr-332	2227	21	the	the	DET
ftr-332	2227	22	assets	asset	NOUN
ftr-332	2227	23	for	for	ADP
ftr-332	2227	24	tax	tax	NOUN
ftr-332	2227	25	purposes	purpose	NOUN
ftr-332	2227	26	.	.	PUNCT
ftr-332	2228	1	the	the	DET
ftr-332	2228	2	tax	tax	NOUN
ftr-332	2228	3	-	-	PUNCT
ftr-332	2228	4	neutrals	neutral	NOUN
ftr-332	2228	5	absorbed	absorb	VERB
ftr-332	2228	6	the	the	DET
ftr-332	2228	7	tax	tax	NOUN
ftr-332	2228	8	consequences	consequence	NOUN
ftr-332	2228	9	of	of	ADP
ftr-332	2228	10	all	all	DET
ftr-332	2228	11	the	the	DET
ftr-332	2228	12	income	income	NOUN
ftr-332	2228	13	allocated	allocate	VERB
ftr-332	2228	14	to	to	ADP
ftr-332	2228	15	them	they	PRON
ftr-332	2228	16	,	,	PUNCT
ftr-332	2228	17	but	but	CCONJ
ftr-332	2228	18	actually	actually	ADV
ftr-332	2228	19	received	receive	VERB
ftr-332	2228	20	only	only	ADV
ftr-332	2228	21	the	the	DET
ftr-332	2228	22	income	income	NOUN
ftr-332	2228	23	in	in	ADP
ftr-332	2228	24	excess	excess	NOUN
ftr-332	2228	25	of	of	ADP
ftr-332	2228	26	book	book	NOUN
ftr-332	2228	27	depreciation.‖	depreciation.‖	NOUN
ftr-332	2228	28	nevertheless	nevertheless	ADV
ftr-332	2228	29	,	,	PUNCT
ftr-332	2228	30	the	the	DET
ftr-332	2228	31	court	court	NOUN
ftr-332	2228	32	upheld	uphold	VERB
ftr-332	2228	33	the	the	DET
ftr-332	2228	34	allocations	allocation	NOUN
ftr-332	2228	35	.	.	PUNCT
ftr-332	2229	1	―the	―the	DET
ftr-332	2229	2	tax	tax	NOUN
ftr-332	2229	3	benefits	benefit	NOUN
ftr-332	2229	4	of	of	ADP
ftr-332	2229	5	the	the	DET
ftr-332	2229	6	…	…	PUNCT
ftr-332	2229	7	transaction	transaction	NOUN
ftr-332	2229	8	were	be	AUX
ftr-332	2229	9	the	the	DET
ftr-332	2229	10	result	result	NOUN
ftr-332	2229	11	of	of	ADP
ftr-332	2229	12	the	the	DET
ftr-332	2229	13	allocation	allocation	NOUN
ftr-332	2229	14	of	of	ADP
ftr-332	2229	15	large	large	ADJ
ftr-332	2229	16	amounts	amount	NOUN
ftr-332	2229	17	of	of	ADP
ftr-332	2229	18	book	book	NOUN
ftr-332	2229	19	income	income	NOUN
ftr-332	2229	20	to	to	ADP
ftr-332	2229	21	a	a	DET
ftr-332	2229	22	tax	tax	NOUN
ftr-332	2229	23	-	-	PUNCT
ftr-332	2229	24	neutral	neutral	ADJ
ftr-332	2229	25	entity	entity	NOUN
ftr-332	2229	26	,	,	PUNCT
ftr-332	2229	27	offset	offset	VERB
ftr-332	2229	28	by	by	ADP
ftr-332	2229	29	a	a	DET
ftr-332	2229	30	large	large	ADJ
ftr-332	2229	31	depreciation	depreciation	NOUN
ftr-332	2229	32	expense	expense	NOUN
ftr-332	2229	33	,	,	PUNCT
ftr-332	2229	34	with	with	ADP
ftr-332	2229	35	a	a	DET
ftr-332	2229	36	corresponding	corresponding	ADJ
ftr-332	2229	37	allocation	allocation	NOUN
ftr-332	2229	38	of	of	ADP
ftr-332	2229	39	a	a	DET
ftr-332	2229	40	large	large	ADJ
ftr-332	2229	41	amount	amount	NOUN
ftr-332	2229	42	of	of	ADP
ftr-332	2229	43	taxable	taxable	ADJ
ftr-332	2229	44	income	income	NOUN
ftr-332	2229	45	,	,	PUNCT
ftr-332	2229	46	but	but	CCONJ
ftr-332	2229	47	no	no	DET
ftr-332	2229	48	corresponding	correspond	VERB
ftr-332	2229	49	allocation	allocation	NOUN
ftr-332	2229	50	of	of	ADP
ftr-332	2229	51	depreciation	depreciation	NOUN
ftr-332	2229	52	deductions	deduction	NOUN
ftr-332	2229	53	.	.	PUNCT
ftr-332	2230	1	this	this	PRON
ftr-332	2230	2	resulted	result	VERB
ftr-332	2230	3	in	in	ADP
ftr-332	2230	4	an	an	DET
ftr-332	2230	5	enormous	enormous	ADJ
ftr-332	2230	6	tax	tax	NOUN
ftr-332	2230	7	savings	saving	NOUN
ftr-332	2230	8	,	,	PUNCT
ftr-332	2230	9	but	but	CCONJ
ftr-332	2230	10	the	the	DET
ftr-332	2230	11	simple	simple	ADJ
ftr-332	2230	12	allocation	allocation	NOUN
ftr-332	2230	13	of	of	ADP
ftr-332	2230	14	a	a	DET
ftr-332	2230	15	large	large	ADJ
ftr-332	2230	16	percentage	percentage	NOUN
ftr-332	2230	17	of	of	ADP
ftr-332	2230	18	income	income	NOUN
ftr-332	2230	19	violates	violate	VERB
ftr-332	2230	20	no	no	DET
ftr-332	2230	21	rule	rule	NOUN
ftr-332	2230	22	.	.	PUNCT
ftr-332	2231	1	the	the	DET
ftr-332	2231	2	government	government	NOUN
ftr-332	2231	3	does	do	VERB
ftr-332	2231	4	not	not	PART
ftr-332	2231	5	–	–	PUNCT
ftr-332	2231	6	and	and	CCONJ
ftr-332	2231	7	can	can	AUX
ftr-332	2231	8	not	not	PART
ftr-332	2231	9	–	–	PUNCT
ftr-332	2231	10	dispute	dispute	VERB
ftr-332	2231	11	that	that	SCONJ
ftr-332	2231	12	partners	partner	NOUN
ftr-332	2231	13	may	may	AUX
ftr-332	2231	14	allocate	allocate	VERB
ftr-332	2231	15	their	their	PRON
ftr-332	2231	16	partnership‘s	partnership‘s	PROPN
ftr-332	2231	17	income	income	NOUN
ftr-332	2231	18	as	as	SCONJ
ftr-332	2231	19	they	they	PRON
ftr-332	2231	20	choose	choose	VERB
ftr-332	2231	21	.	.	PUNCT
ftr-332	2232	1	neither	neither	CCONJ
ftr-332	2232	2	does	do	AUX
ftr-332	2232	3	the	the	DET
ftr-332	2232	4	government	government	NOUN
ftr-332	2232	5	dispute	dispute	VERB
ftr-332	2232	6	that	that	SCONJ
ftr-332	2232	7	the	the	DET
ftr-332	2232	8	taxable	taxable	ADJ
ftr-332	2232	9	income	income	NOUN
ftr-332	2232	10	allocated	allocate	VERB
ftr-332	2232	11	to	to	ADP
ftr-332	2232	12	the	the	DET
ftr-332	2232	13	dutch	dutch	ADJ
ftr-332	2232	14	banks	bank	NOUN
ftr-332	2232	15	could	could	AUX
ftr-332	2232	16	not	not	PART
ftr-332	2232	17	be	be	AUX
ftr-332	2232	18	offset	offset	VERB
ftr-332	2232	19	by	by	ADP
ftr-332	2232	20	the	the	DET
ftr-332	2232	21	allocation	allocation	NOUN
ftr-332	2232	22	of	of	ADP
ftr-332	2232	23	non	non	ADJ
ftr-332	2232	24	-	-	ADJ
ftr-332	2232	25	existent	existent	ADJ
ftr-332	2232	26	depreciation	depreciation	NOUN
ftr-332	2232	27	deductions	deduction	NOUN
ftr-332	2232	28	to	to	ADP
ftr-332	2232	29	the	the	DET
ftr-332	2232	30	banks	bank	NOUN
ftr-332	2232	31	.	.	PUNCT
ftr-332	2233	1	and	and	CCONJ
ftr-332	2233	2	…	…	PUNCT
ftr-332	2233	3	the	the	DET
ftr-332	2233	4	bare	bare	ADJ
ftr-332	2233	5	2012	2012	NUM
ftr-332	2233	6	]	]	PUNCT
ftr-332	2233	7	recent	recent	ADJ
ftr-332	2233	8	developments	development	NOUN
ftr-332	2233	9	in	in	ADP
ftr-332	2233	10	federal	federal	ADJ
ftr-332	2233	11	income	income	NOUN
ftr-332	2233	12	taxation	taxation	NOUN
ftr-332	2233	13	285	285	NUM
ftr-332	2233	14	allocation	allocation	NOUN
ftr-332	2233	15	of	of	ADP
ftr-332	2233	16	a	a	DET
ftr-332	2233	17	large	large	ADJ
ftr-332	2233	18	interest	interest	NOUN
ftr-332	2233	19	in	in	ADP
ftr-332	2233	20	income	income	NOUN
ftr-332	2233	21	does	do	AUX
ftr-332	2233	22	not	not	PART
ftr-332	2233	23	violate	violate	VERB
ftr-332	2233	24	the	the	DET
ftr-332	2233	25	overall	overall	ADJ
ftr-332	2233	26	tax	tax	NOUN
ftr-332	2233	27	effect	effect	NOUN
ftr-332	2233	28	rule.‖	rule.‖	NOUN
ftr-332	2233	29			PRON
ftr-332	2233	30	judge	judge	PROPN
ftr-332	2233	31	underhill	underhill	PROPN
ftr-332	2233	32	concluded	conclude	VERB
ftr-332	2233	33	:	:	PUNCT
ftr-332	2233	34	the	the	DET
ftr-332	2233	35	government	government	NOUN
ftr-332	2233	36	is	be	AUX
ftr-332	2233	37	understandably	understandably	ADV
ftr-332	2233	38	concerned	concerned	ADJ
ftr-332	2233	39	that	that	SCONJ
ftr-332	2233	40	the	the	DET
ftr-332	2233	41	castle	castle	PROPN
ftr-332	2233	42	harbour	harbour	PROPN
ftr-332	2233	43	transaction	transaction	NOUN
ftr-332	2233	44	deprived	deprive	VERB
ftr-332	2233	45	the	the	DET
ftr-332	2233	46	public	public	ADJ
ftr-332	2233	47	fisc	fisc	NOUN
ftr-332	2233	48	of	of	ADP
ftr-332	2233	49	some	some	DET
ftr-332	2233	50	$	$	SYM
ftr-332	2233	51	62	62	NUM
ftr-332	2233	52	million	million	NUM
ftr-332	2233	53	in	in	ADP
ftr-332	2233	54	tax	tax	NOUN
ftr-332	2233	55	revenue	revenue	NOUN
ftr-332	2233	56	.	.	PUNCT
ftr-332	2234	1	moreover	moreover	ADV
ftr-332	2234	2	,	,	PUNCT
ftr-332	2234	3	it	it	PRON
ftr-332	2234	4	appears	appear	VERB
ftr-332	2234	5	likely	likely	ADJ
ftr-332	2234	6	that	that	SCONJ
ftr-332	2234	7	one	one	NUM
ftr-332	2234	8	of	of	ADP
ftr-332	2234	9	gecc‘s	gecc‘s	ADV
ftr-332	2234	10	principal	principal	ADJ
ftr-332	2234	11	motivations	motivation	NOUN
ftr-332	2234	12	in	in	ADP
ftr-332	2234	13	entering	enter	VERB
ftr-332	2234	14	into	into	ADP
ftr-332	2234	15	this	this	DET
ftr-332	2234	16	transaction	transaction	NOUN
ftr-332	2234	17	though	though	SCONJ
ftr-332	2234	18	certainly	certainly	ADV
ftr-332	2234	19	not	not	PART
ftr-332	2234	20	its	its	PRON
ftr-332	2234	21	only	only	ADJ
ftr-332	2234	22	motivation	motivation	NOUN
ftr-332	2234	23	was	be	AUX
ftr-332	2234	24	to	to	PART
ftr-332	2234	25	avoid	avoid	VERB
ftr-332	2234	26	that	that	DET
ftr-332	2234	27	substantial	substantial	ADJ
ftr-332	2234	28	tax	tax	NOUN
ftr-332	2234	29	burden	burden	NOUN
ftr-332	2234	30	.	.	PUNCT
ftr-332	2235	1	nevertheless	nevertheless	ADV
ftr-332	2235	2	,	,	PUNCT
ftr-332	2235	3	the	the	DET
ftr-332	2235	4	castle	castle	PROPN
ftr-332	2235	5	harbour	harbour	PROPN
ftr-332	2235	6	transaction	transaction	NOUN
ftr-332	2235	7	was	be	AUX
ftr-332	2235	8	an	an	DET
ftr-332	2235	9	economically	economically	ADV
ftr-332	2235	10	real	real	ADJ
ftr-332	2235	11	transaction	transaction	NOUN
ftr-332	2235	12	,	,	PUNCT
ftr-332	2235	13	undertaken	undertake	VERB
ftr-332	2235	14	,	,	PUNCT
ftr-332	2235	15	at	at	ADP
ftr-332	2235	16	least	least	ADJ
ftr-332	2235	17	in	in	ADP
ftr-332	2235	18	part	part	NOUN
ftr-332	2235	19	,	,	PUNCT
ftr-332	2235	20	for	for	ADP
ftr-332	2235	21	a	a	DET
ftr-332	2235	22	non	non	ADJ
ftr-332	2235	23	-	-	ADJ
ftr-332	2235	24	tax	tax	ADJ
ftr-332	2235	25	business	business	NOUN
ftr-332	2235	26	purpose	purpose	NOUN
ftr-332	2235	27	;	;	PUNCT
ftr-332	2235	28	the	the	DET
ftr-332	2235	29	transaction	transaction	NOUN
ftr-332	2235	30	resulted	result	VERB
ftr-332	2235	31	in	in	ADP
ftr-332	2235	32	the	the	DET
ftr-332	2235	33	creation	creation	NOUN
ftr-332	2235	34	of	of	ADP
ftr-332	2235	35	a	a	DET
ftr-332	2235	36	true	true	ADJ
ftr-332	2235	37	partnership	partnership	NOUN
ftr-332	2235	38	with	with	ADP
ftr-332	2235	39	all	all	DET
ftr-332	2235	40	participants	participant	NOUN
ftr-332	2235	41	holding	hold	VERB
ftr-332	2235	42	valid	valid	ADJ
ftr-332	2235	43	partnership	partnership	NOUN
ftr-332	2235	44	interests	interest	NOUN
ftr-332	2235	45	;	;	PUNCT
ftr-332	2235	46	and	and	CCONJ
ftr-332	2235	47	the	the	DET
ftr-332	2235	48	income	income	NOUN
ftr-332	2235	49	was	be	AUX
ftr-332	2235	50	allocated	allocate	VERB
ftr-332	2235	51	among	among	ADP
ftr-332	2235	52	the	the	DET
ftr-332	2235	53	partners	partner	NOUN
ftr-332	2235	54	in	in	ADP
ftr-332	2235	55	accordance	accordance	NOUN
ftr-332	2235	56	with	with	ADP
ftr-332	2235	57	the	the	DET
ftr-332	2235	58	internal	internal	ADJ
ftr-332	2235	59	revenue	revenue	NOUN
ftr-332	2235	60	code	code	PROPN
ftr-332	2235	61	and	and	CCONJ
ftr-332	2235	62	treasury	treasury	PROPN
ftr-332	2235	63	regulations	regulation	NOUN
ftr-332	2235	64	.	.	PUNCT
ftr-332	2236	1	in	in	ADP
ftr-332	2236	2	short	short	ADJ
ftr-332	2236	3	,	,	PUNCT
ftr-332	2236	4	the	the	DET
ftr-332	2236	5	transaction	transaction	NOUN
ftr-332	2236	6	,	,	PUNCT
ftr-332	2236	7	though	though	SCONJ
ftr-332	2236	8	it	it	PRON
ftr-332	2236	9	sheltered	shelter	VERB
ftr-332	2236	10	a	a	DET
ftr-332	2236	11	great	great	ADJ
ftr-332	2236	12	deal	deal	NOUN
ftr-332	2236	13	of	of	ADP
ftr-332	2236	14	income	income	NOUN
ftr-332	2236	15	from	from	ADP
ftr-332	2236	16	taxes	taxis	NOUN
ftr-332	2236	17	,	,	PUNCT
ftr-332	2236	18	was	be	AUX
ftr-332	2236	19	legally	legally	ADV
ftr-332	2236	20	permissible	permissible	ADJ
ftr-332	2236	21	.	.	PUNCT
ftr-332	2237	1	under	under	ADP
ftr-332	2237	2	such	such	ADJ
ftr-332	2237	3	circumstances	circumstance	NOUN
ftr-332	2237	4	,	,	PUNCT
ftr-332	2237	5	the	the	DET
ftr-332	2237	6	i.r.s	i.r.	NOUN
ftr-332	2237	7	.	.	PUNCT
ftr-332	2238	1	should	should	AUX
ftr-332	2238	2	address	address	VERB
ftr-332	2238	3	its	its	PRON
ftr-332	2238	4	concerns	concern	NOUN
ftr-332	2238	5	to	to	ADP
ftr-332	2238	6	those	those	PRON
ftr-332	2238	7	who	who	PRON
ftr-332	2238	8	write	write	VERB
ftr-332	2238	9	the	the	DET
ftr-332	2238	10	tax	tax	NOUN
ftr-332	2238	11	laws	law	NOUN
ftr-332	2238	12	.	.	PUNCT
ftr-332	2239	1	b.	b.	PROPN
ftr-332	2239	2	castle	castle	PROPN
ftr-332	2239	3	harbour	harbour	PROPN
ftr-332	2239	4	ii	ii	PROPN
ftr-332	2239	5	:	:	PUNCT
ftr-332	2239	6	second	second	ADJ
ftr-332	2239	7	circuit	circuit	NOUN
ftr-332	2239	8	reverses	reverse	VERB
ftr-332	2239	9	.	.	PUNCT
ftr-332	2240	1	459	459	NUM
ftr-332	2240	2	f.3d	f.3d	NUM
ftr-332	2240	3	220	220	NUM
ftr-332	2240	4	(	(	PUNCT
ftr-332	2240	5	2d	2d	NUM
ftr-332	2240	6	cir	cir	NOUN
ftr-332	2240	7	.	.	PUNCT
ftr-332	2240	8	8/3/06	8/3/06	NUM
ftr-332	2240	9	)	)	PUNCT
ftr-332	2240	10	.	.	PUNCT
ftr-332	2241	1	the	the	DET
ftr-332	2241	2	second	second	ADJ
ftr-332	2241	3	circuit	circuit	NOUN
ftr-332	2241	4	,	,	PUNCT
ftr-332	2241	5	in	in	ADP
ftr-332	2241	6	an	an	DET
ftr-332	2241	7	opinion	opinion	NOUN
ftr-332	2241	8	by	by	ADP
ftr-332	2241	9	judge	judge	NOUN
ftr-332	2241	10	leval	leval	PROPN
ftr-332	2241	11	,	,	PUNCT
ftr-332	2241	12	held	hold	VERB
ftr-332	2241	13	that	that	SCONJ
ftr-332	2241	14	the	the	DET
ftr-332	2241	15	dutch	dutch	ADJ
ftr-332	2241	16	banks	bank	NOUN
ftr-332	2241	17	were	be	AUX
ftr-332	2241	18	not	not	PART
ftr-332	2241	19	partners	partner	NOUN
ftr-332	2241	20	because	because	SCONJ
ftr-332	2241	21	their	their	PRON
ftr-332	2241	22	risks	risk	NOUN
ftr-332	2241	23	and	and	CCONJ
ftr-332	2241	24	rewards	reward	NOUN
ftr-332	2241	25	were	be	AUX
ftr-332	2241	26	closer	close	ADJ
ftr-332	2241	27	to	to	ADP
ftr-332	2241	28	those	those	PRON
ftr-332	2241	29	of	of	ADP
ftr-332	2241	30	creditors	creditor	NOUN
ftr-332	2241	31	than	than	ADP
ftr-332	2241	32	partners	partner	NOUN
ftr-332	2241	33	.	.	PUNCT
ftr-332	2242	1	he	he	PRON
ftr-332	2242	2	used	use	VERB
ftr-332	2242	3	the	the	DET
ftr-332	2242	4	facts	fact	NOUN
ftr-332	2242	5	-	-	PUNCT
ftr-332	2242	6	and	and	CCONJ
ftr-332	2242	7	-	-	PUNCT
ftr-332	2242	8	circumstances	circumstance	NOUN
ftr-332	2242	9	test	test	NOUN
ftr-332	2242	10	of	of	ADP
ftr-332	2242	11	commissioner	commissioner	PROPN
ftr-332	2242	12	v.	v.	PROPN
ftr-332	2242	13	culbertson	culbertson	PROPN
ftr-332	2242	14	,	,	PUNCT
ftr-332	2242	15	337	337	NUM
ftr-332	2242	16	u.s	u.s	PROPN
ftr-332	2242	17	.	.	PROPN
ftr-332	2242	18	733	733	NUM
ftr-332	2242	19	(	(	PUNCT
ftr-332	2242	20	1949	1949	NUM
ftr-332	2242	21	)	)	PUNCT
ftr-332	2242	22	,	,	PUNCT
ftr-332	2242	23	to	to	PART
ftr-332	2242	24	determine	determine	VERB
ftr-332	2242	25	whether	whether	SCONJ
ftr-332	2242	26	the	the	DET
ftr-332	2242	27	banks	bank	NOUN
ftr-332	2242	28	‘	‘	PART
ftr-332	2242	29	interest	interest	NOUN
ftr-332	2242	30	was	be	AUX
ftr-332	2242	31	more	more	ADJ
ftr-332	2242	32	in	in	ADP
ftr-332	2242	33	the	the	DET
ftr-332	2242	34	nature	nature	NOUN
ftr-332	2242	35	of	of	ADP
ftr-332	2242	36	debt	debt	NOUN
ftr-332	2242	37	or	or	CCONJ
ftr-332	2242	38	equity	equity	NOUN
ftr-332	2242	39	and	and	CCONJ
ftr-332	2242	40	found	find	VERB
ftr-332	2242	41	that	that	SCONJ
ftr-332	2242	42	their	their	PRON
ftr-332	2242	43	interest	interest	NOUN
ftr-332	2242	44	was	be	AUX
ftr-332	2242	45	overwhelmingly	overwhelmingly	ADV
ftr-332	2242	46	in	in	ADP
ftr-332	2242	47	the	the	DET
ftr-332	2242	48	nature	nature	NOUN
ftr-332	2242	49	of	of	ADP
ftr-332	2242	50	a	a	DET
ftr-332	2242	51	secured	secure	VERB
ftr-332	2242	52	lender‘s	lender‘s	NOUN
ftr-332	2242	53	interest	interest	NOUN
ftr-332	2242	54	,	,	PUNCT
ftr-332	2242	55	―which	―which	PROPN
ftr-332	2242	56	would	would	AUX
ftr-332	2242	57	neither	neither	CCONJ
ftr-332	2242	58	be	be	AUX
ftr-332	2242	59	harmed	harm	VERB
ftr-332	2242	60	by	by	ADP
ftr-332	2242	61	poor	poor	ADJ
ftr-332	2242	62	performance	performance	NOUN
ftr-332	2242	63	of	of	ADP
ftr-332	2242	64	the	the	DET
ftr-332	2242	65	partnership	partnership	NOUN
ftr-332	2242	66	nor	nor	CCONJ
ftr-332	2242	67	significantly	significantly	ADV
ftr-332	2242	68	enhanced	enhance	VERB
ftr-332	2242	69	by	by	ADP
ftr-332	2242	70	extraordinary	extraordinary	ADJ
ftr-332	2242	71	profits.‖	profits.‖	NOUN
ftr-332	2242	72			NOUN
ftr-332	2242	73	in	in	ADP
ftr-332	2242	74	acm	acm	PROPN
ftr-332	2242	75	(	(	PUNCT
ftr-332	2242	76	colgate	colgate	PROPN
ftr-332	2242	77	)	)	PUNCT
ftr-332	2242	78	,	,	PUNCT
ftr-332	2242	79	judge	judge	PROPN
ftr-332	2242	80	laro	laro	PROPN
ftr-332	2242	81	wrote	write	VERB
ftr-332	2242	82	a	a	DET
ftr-332	2242	83	100	100	NUM
ftr-332	2242	84	+	+	NUM
ftr-332	2242	85	page	page	NOUN
ftr-332	2242	86	analysis	analysis	NOUN
ftr-332	2242	87	to	to	PART
ftr-332	2242	88	find	find	VERB
ftr-332	2242	89	that	that	SCONJ
ftr-332	2242	90	there	there	PRON
ftr-332	2242	91	was	be	VERB
ftr-332	2242	92	no	no	DET
ftr-332	2242	93	economic	economic	ADJ
ftr-332	2242	94	substance	substance	NOUN
ftr-332	2242	95	to	to	ADP
ftr-332	2242	96	the	the	DET
ftr-332	2242	97	arrangement	arrangement	NOUN
ftr-332	2242	98	.	.	PUNCT
ftr-332	2243	1	the	the	DET
ftr-332	2243	2	next	next	ADJ
ftr-332	2243	3	contingent	contingent	ADJ
ftr-332	2243	4	payment	payment	NOUN
ftr-332	2243	5	installment	installment	NOUN
ftr-332	2243	6	sale	sale	NOUN
ftr-332	2243	7	case	case	NOUN
ftr-332	2243	8	in	in	ADP
ftr-332	2243	9	the	the	DET
ftr-332	2243	10	tax	tax	NOUN
ftr-332	2243	11	court	court	NOUN
ftr-332	2243	12	was	be	AUX
ftr-332	2243	13	asa	asa	PROPN
ftr-332	2243	14	investerings	investering	NOUN
ftr-332	2243	15	(	(	PUNCT
ftr-332	2243	16	allied	allied	ADJ
ftr-332	2243	17	signal	signal	NOUN
ftr-332	2243	18	)	)	PUNCT
ftr-332	2243	19	,	,	PUNCT
ftr-332	2243	20	in	in	ADP
ftr-332	2243	21	which	which	PRON
ftr-332	2243	22	judge	judge	NOUN
ftr-332	2243	23	foley	foley	PROPN
ftr-332	2243	24	wrote	write	VERB
ftr-332	2243	25	a	a	DET
ftr-332	2243	26	much	much	ADV
ftr-332	2243	27	shorter	short	ADJ
ftr-332	2243	28	opinion	opinion	NOUN
ftr-332	2243	29	finding	find	VERB
ftr-332	2243	30	that	that	SCONJ
ftr-332	2243	31	the	the	DET
ftr-332	2243	32	dutch	dutch	PROPN
ftr-332	2243	33	bank	bank	PROPN
ftr-332	2243	34	was	be	AUX
ftr-332	2243	35	not	not	PART
ftr-332	2243	36	a	a	DET
ftr-332	2243	37	partner	partner	NOUN
ftr-332	2243	38	;	;	PUNCT
ftr-332	2243	39	the	the	DET
ftr-332	2243	40	d.c	d.c	PROPN
ftr-332	2243	41	.	.	PROPN
ftr-332	2243	42	circuit	circuit	PROPN
ftr-332	2243	43	affirmed	affirm	VERB
ftr-332	2243	44	on	on	ADP
ftr-332	2243	45	judge	judge	PROPN
ftr-332	2243	46	foley‘s	foley‘s	PROPN
ftr-332	2243	47	holding	hold	VERB
ftr-332	2243	48	that	that	SCONJ
ftr-332	2243	49	the	the	DET
ftr-332	2243	50	dutch	dutch	PROPN
ftr-332	2243	51	bank	bank	PROPN
ftr-332	2243	52	was	be	AUX
ftr-332	2243	53	not	not	PART
ftr-332	2243	54	a	a	DET
ftr-332	2243	55	partner	partner	NOUN
ftr-332	2243	56	.	.	PUNCT
ftr-332	2244	1	the	the	DET
ftr-332	2244	2	irs	irs	PROPN
ftr-332	2244	3	began	begin	VERB
ftr-332	2244	4	to	to	PART
ftr-332	2244	5	pick	pick	VERB
ftr-332	2244	6	up	up	ADP
ftr-332	2244	7	this	this	DET
ftr-332	2244	8	lack	lack	NOUN
ftr-332	2244	9	-	-	PUNCT
ftr-332	2244	10	of	of	ADP
ftr-332	2244	11	-	-	PUNCT
ftr-332	2244	12	partnership	partnership	NOUN
ftr-332	2244	13	argument	argument	NOUN
ftr-332	2244	14	and	and	CCONJ
ftr-332	2244	15	began	begin	VERB
ftr-332	2244	16	to	to	PART
ftr-332	2244	17	use	use	VERB
ftr-332	2244	18	it	it	PRON
ftr-332	2244	19	on	on	ADP
ftr-332	2244	20	examinations	examination	NOUN
ftr-332	2244	21	.	.	PUNCT
ftr-332	2245	1	later	later	ADV
ftr-332	2245	2	,	,	PUNCT
ftr-332	2245	3	the	the	DET
ftr-332	2245	4	tax	tax	NOUN
ftr-332	2245	5	court	court	NOUN
ftr-332	2245	6	(	(	PUNCT
ftr-332	2245	7	judge	judge	PROPN
ftr-332	2245	8	nims	nims	PROPN
ftr-332	2245	9	)	)	PUNCT
ftr-332	2245	10	used	use	VERB
ftr-332	2245	11	the	the	DET
ftr-332	2245	12	economic	economic	ADJ
ftr-332	2245	13	substance	substance	NOUN
ftr-332	2245	14	argument	argument	NOUN
ftr-332	2245	15	in	in	ADP
ftr-332	2245	16	saba	saba	PROPN
ftr-332	2245	17	(	(	PUNCT
ftr-332	2245	18	brunswick	brunswick	PROPN
ftr-332	2245	19	]	]	X
ftr-332	2245	20	,	,	PUNCT
ftr-332	2245	21	which	which	PRON
ftr-332	2245	22	the	the	DET
ftr-332	2245	23	dc	dc	PROPN
ftr-332	2245	24	circuit	circuit	PROPN
ftr-332	2245	25	remanded	remand	VERB
ftr-332	2245	26	based	base	VERB
ftr-332	2245	27	on	on	ADP
ftr-332	2245	28	asa	asa	PROPN
ftr-332	2245	29	investerings	investering	NOUN
ftr-332	2245	30	to	to	PART
ftr-332	2245	31	give	give	VERB
ftr-332	2245	32	taxpayer	taxpayer	NOUN
ftr-332	2245	33	the	the	DET
ftr-332	2245	34	opportunity	opportunity	NOUN
ftr-332	2245	35	to	to	PART
ftr-332	2245	36	argue	argue	VERB
ftr-332	2245	37	that	that	SCONJ
ftr-332	2245	38	there	there	PRON
ftr-332	2245	39	was	be	VERB
ftr-332	2245	40	a	a	DET
ftr-332	2245	41	valid	valid	ADJ
ftr-332	2245	42	partnership	partnership	NOUN
ftr-332	2245	43	,	,	PUNCT
ftr-332	2245	44	which	which	PRON
ftr-332	2245	45	it	it	PRON
ftr-332	2245	46	could	could	AUX
ftr-332	2245	47	not	not	PART
ftr-332	2245	48	do	do	VERB
ftr-332	2245	49	,	,	PUNCT
ftr-332	2245	50	as	as	SCONJ
ftr-332	2245	51	judge	judge	NOUN
ftr-332	2245	52	nims	nims	PROPN
ftr-332	2245	53	found	find	VERB
ftr-332	2245	54	on	on	ADP
ftr-332	2245	55	remand	remand	NOUN
ftr-332	2245	56	.	.	PUNCT
ftr-332	2246	1	even	even	ADV
ftr-332	2246	2	later	later	ADV
ftr-332	2246	3	,	,	PUNCT
ftr-332	2246	4	the	the	DET
ftr-332	2246	5	d.c	d.c	PROPN
ftr-332	2246	6	.	.	PROPN
ftr-332	2246	7	circuit	circuit	PROPN
ftr-332	2246	8	reversed	reverse	VERB
ftr-332	2246	9	the	the	DET
ftr-332	2246	10	district	district	NOUN
ftr-332	2246	11	court‘s	court‘s	PROPN
ftr-332	2246	12	boca	boca	PROPN
ftr-332	2246	13	(	(	PUNCT
ftr-332	2246	14	wyeth	wyeth	PROPN
ftr-332	2246	15	,	,	PUNCT
ftr-332	2246	16	or	or	CCONJ
ftr-332	2246	17	american	american	ADJ
ftr-332	2246	18	home	home	NOUN
ftr-332	2246	19	products	product	NOUN
ftr-332	2246	20	)	)	PUNCT
ftr-332	2246	21	case	case	NOUN
ftr-332	2246	22	based	base	VERB
ftr-332	2246	23	upon	upon	SCONJ
ftr-332	2246	24	this	this	DET
ftr-332	2246	25	lack	lack	NOUN
ftr-332	2246	26	-	-	PUNCT
ftr-332	2246	27	of	of	ADP
ftr-332	2246	28	-	-	PUNCT
ftr-332	2246	29	partnership	partnership	NOUN
ftr-332	2246	30	argument	argument	NOUN
ftr-332	2246	31	–	–	PUNCT
ftr-332	2247	1	286	286	NUM
ftr-332	2247	2	florida	florida	PROPN
ftr-332	2247	3	tax	tax	NOUN
ftr-332	2247	4	review	review	NOUN
ftr-332	2247	5	[	[	X
ftr-332	2247	6	vol	vol	NOUN
ftr-332	2247	7	.	.	PUNCT
ftr-332	2248	1	12:5	12:5	NUM
ftr-332	2248	2	even	even	ADV
ftr-332	2248	3	though	though	SCONJ
ftr-332	2248	4	cravath	cravath	NOUN
ftr-332	2248	5	planned	plan	VERB
ftr-332	2248	6	boca	boca	PROPN
ftr-332	2248	7	carefully	carefully	ADV
ftr-332	2248	8	so	so	SCONJ
ftr-332	2248	9	that	that	SCONJ
ftr-332	2248	10	if	if	SCONJ
ftr-332	2248	11	the	the	DET
ftr-332	2248	12	dutch	dutch	PROPN
ftr-332	2248	13	bank	bank	PROPN
ftr-332	2248	14	was	be	AUX
ftr-332	2248	15	knocked	knock	VERB
ftr-332	2248	16	out	out	ADP
ftr-332	2248	17	,	,	PUNCT
ftr-332	2248	18	there	there	PRON
ftr-332	2248	19	would	would	AUX
ftr-332	2248	20	still	still	ADV
ftr-332	2248	21	be	be	AUX
ftr-332	2248	22	a	a	DET
ftr-332	2248	23	partnership	partnership	NOUN
ftr-332	2248	24	–	–	PUNCT
ftr-332	2248	25	based	base	VERB
ftr-332	2248	26	upon	upon	SCONJ
ftr-332	2248	27	its	its	PRON
ftr-332	2248	28	asa	asa	PROPN
ftr-332	2248	29	investerings	investering	NOUN
ftr-332	2248	30	and	and	CCONJ
ftr-332	2248	31	saba	saba	PROPN
ftr-332	2248	32	findings	finding	NOUN
ftr-332	2248	33	on	on	ADP
ftr-332	2248	34	appeal	appeal	NOUN
ftr-332	2248	35	that	that	SCONJ
ftr-332	2248	36	there	there	PRON
ftr-332	2248	37	was	be	VERB
ftr-332	2248	38	no	no	DET
ftr-332	2248	39	partnership	partnership	NOUN
ftr-332	2248	40	.	.	PUNCT
ftr-332	2249	1	now	now	ADV
ftr-332	2249	2	the	the	DET
ftr-332	2249	3	second	second	ADJ
ftr-332	2249	4	circuit	circuit	NOUN
ftr-332	2249	5	has	have	AUX
ftr-332	2249	6	adopted	adopt	VERB
ftr-332	2249	7	the	the	DET
ftr-332	2249	8	lack	lack	NOUN
ftr-332	2249	9	-	-	PUNCT
ftr-332	2249	10	of	of	ADP
ftr-332	2249	11	-	-	PUNCT
ftr-332	2249	12	partnership	partnership	NOUN
ftr-332	2249	13	argument	argument	NOUN
ftr-332	2249	14	.	.	PUNCT
ftr-332	2250	1	c.	c.	PROPN
ftr-332	2250	2	castle	castle	PROPN
ftr-332	2250	3	harbour	harbour	PROPN
ftr-332	2250	4	iii	iii	PROPN
ftr-332	2250	5	.	.	PUNCT
ftr-332	2250	6	judge	judge	PROPN
ftr-332	2250	7	underhill	underhill	PROPN
ftr-332	2250	8	still	still	ADV
ftr-332	2250	9	likes	like	VERB
ftr-332	2250	10	ge	ge	PROPN
ftr-332	2250	11	.	.	PUNCT
ftr-332	2251	1	on	on	ADP
ftr-332	2251	2	remand	remand	NOUN
ftr-332	2251	3	in	in	ADP
ftr-332	2251	4	castle	castle	PROPN
ftr-332	2251	5	harbour	harbour	NOUN
ftr-332	2251	6	,	,	PUNCT
ftr-332	2251	7	the	the	DET
ftr-332	2251	8	district	district	NOUN
ftr-332	2251	9	court	court	NOUN
ftr-332	2251	10	found	find	VERB
ftr-332	2251	11	a	a	DET
ftr-332	2251	12	valid	valid	ADJ
ftr-332	2251	13	partnership	partnership	NOUN
ftr-332	2251	14	to	to	PART
ftr-332	2251	15	have	have	AUX
ftr-332	2251	16	existed	exist	VERB
ftr-332	2251	17	under	under	ADP
ftr-332	2251	18	§	§	PROPN
ftr-332	2251	19	704(e	704(e	PROPN
ftr-332	2251	20	)	)	PUNCT
ftr-332	2251	21	because	because	SCONJ
ftr-332	2251	22	the	the	DET
ftr-332	2251	23	heading	heading	NOUN
ftr-332	2251	24	does	do	AUX
ftr-332	2251	25	not	not	PART
ftr-332	2251	26	alter	alter	VERB
ftr-332	2251	27	the	the	DET
ftr-332	2251	28	clear	clear	ADJ
ftr-332	2251	29	language	language	NOUN
ftr-332	2251	30	of	of	ADP
ftr-332	2251	31	a	a	DET
ftr-332	2251	32	statute	statute	NOUN
ftr-332	2251	33	.	.	PUNCT
ftr-332	2252	1	a	a	DET
ftr-332	2252	2	valid	valid	ADJ
ftr-332	2252	3	family	family	NOUN
ftr-332	2252	4	partnership	partnership	NOUN
ftr-332	2252	5	is	be	AUX
ftr-332	2252	6	found	find	VERB
ftr-332	2252	7	in	in	ADP
ftr-332	2252	8	the	the	DET
ftr-332	2252	9	absence	absence	NOUN
ftr-332	2252	10	of	of	ADP
ftr-332	2252	11	a	a	DET
ftr-332	2252	12	family	family	NOUN
ftr-332	2252	13	.	.	PUNCT
ftr-332	2253	1	additionally	additionally	ADV
ftr-332	2253	2	,	,	PUNCT
ftr-332	2253	3	in	in	ADP
ftr-332	2253	4	his	his	PRON
ftr-332	2253	5	contingent	contingent	ADJ
ftr-332	2253	6	penalty	penalty	NOUN
ftr-332	2253	7	findings	finding	NOUN
ftr-332	2253	8	,	,	PUNCT
ftr-332	2253	9	judge	judge	PROPN
ftr-332	2253	10	underhill	underhill	PROPN
ftr-332	2253	11	stated	state	VERB
ftr-332	2253	12	that	that	SCONJ
ftr-332	2253	13	his	his	PRON
ftr-332	2253	14	2004	2004	NUM
ftr-332	2253	15	taxpayer	taxpayer	NOUN
ftr-332	2253	16	-	-	PUNCT
ftr-332	2253	17	favorable	favorable	ADJ
ftr-332	2253	18	decision	decision	NOUN
ftr-332	2253	19	ipso	ipso	X
ftr-332	2253	20	facto	facto	X
ftr-332	2253	21	means	mean	NOUN
ftr-332	2253	22	that	that	SCONJ
ftr-332	2253	23	the	the	DET
ftr-332	2253	24	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2253	25	reporting	reporting	NOUN
ftr-332	2253	26	position	position	NOUN
ftr-332	2253	27	was	be	AUX
ftr-332	2253	28	based	base	VERB
ftr-332	2253	29	upon	upon	SCONJ
ftr-332	2253	30	substantial	substantial	ADJ
ftr-332	2253	31	authority	authority	NOUN
ftr-332	2253	32	.	.	PUNCT
ftr-332	2254	1	660	660	NUM
ftr-332	2254	2	f.	f.	PROPN
ftr-332	2254	3	supp	supp	PROPN
ftr-332	2254	4	.	.	PUNCT
ftr-332	2255	1	2d	2d	PROPN
ftr-332	2255	2	367	367	NUM
ftr-332	2255	3	(	(	PUNCT
ftr-332	2255	4	d.	d.	PROPN
ftr-332	2255	5	conn	conn	PROPN
ftr-332	2255	6	.	.	PROPN
ftr-332	2255	7	10/7/09	10/7/09	NUM
ftr-332	2255	8	)	)	PUNCT
ftr-332	2255	9	,	,	PUNCT
ftr-332	2255	10	as	as	SCONJ
ftr-332	2255	11	amended	amend	VERB
ftr-332	2255	12	,	,	PUNCT
ftr-332	2255	13	2009	2009	NUM
ftr-332	2255	14	u.s	u.s	PROPN
ftr-332	2255	15	.	.	PROPN
ftr-332	2255	16	dist	dist	PROPN
ftr-332	2255	17	.	.	PUNCT
ftr-332	2256	1	lexis	lexis	NOUN
ftr-332	2256	2	98884	98884	NUM
ftr-332	2256	3	(	(	PUNCT
ftr-332	2256	4	d.	d.	PROPN
ftr-332	2256	5	conn	conn	PROPN
ftr-332	2256	6	.	.	PUNCT
ftr-332	2257	1	10/23/09	10/23/09	NUM
ftr-332	2257	2	)	)	PUNCT
ftr-332	2257	3	.	.	PUNCT
ftr-332	2258	1	in	in	ADP
ftr-332	2258	2	a	a	DET
ftr-332	2258	3	carefully	carefully	ADV
ftr-332	2258	4	-	-	PUNCT
ftr-332	2258	5	written	write	VERB
ftr-332	2258	6	3	3	NUM
ftr-332	2258	7	opinion	opinion	NOUN
ftr-332	2258	8	,	,	PUNCT
ftr-332	2258	9	judge	judge	PROPN
ftr-332	2258	10	underhill	underhill	PROPN
ftr-332	2258	11	held	hold	VERB
ftr-332	2258	12	that	that	SCONJ
ftr-332	2258	13	,	,	PUNCT
ftr-332	2258	14	while	while	SCONJ
ftr-332	2258	15	the	the	DET
ftr-332	2258	16	second	second	ADJ
ftr-332	2258	17	circuit	circuit	NOUN
ftr-332	2258	18	opinion	opinion	NOUN
ftr-332	2258	19	decided	decide	VERB
ftr-332	2258	20	that	that	SCONJ
ftr-332	2258	21	the	the	DET
ftr-332	2258	22	partnership	partnership	NOUN
ftr-332	2258	23	did	do	AUX
ftr-332	2258	24	not	not	PART
ftr-332	2258	25	meet	meet	VERB
ftr-332	2258	26	the	the	DET
ftr-332	2258	27	culbertson	culbertson	PROPN
ftr-332	2258	28	totality	totality	NOUN
ftr-332	2258	29	-	-	PUNCT
ftr-332	2258	30	of	of	ADP
ftr-332	2258	31	-	-	PUNCT
ftr-332	2258	32	the	the	DET
ftr-332	2258	33	-	-	PUNCT
ftr-332	2258	34	circumstances	circumstance	NOUN
ftr-332	2258	35	test	test	NOUN
ftr-332	2258	36	(	(	PUNCT
ftr-332	2258	37	―whether	―whether	ADV
ftr-332	2258	38	.	.	PUNCT
ftr-332	2258	39	.	.	PUNCT
ftr-332	2258	40	.	.	PUNCT
ftr-332	2259	1	the	the	DET
ftr-332	2259	2	parties	party	NOUN
ftr-332	2259	3	in	in	ADP
ftr-332	2259	4	good	good	ADJ
ftr-332	2259	5	faith	faith	NOUN
ftr-332	2259	6	and	and	CCONJ
ftr-332	2259	7	acting	act	VERB
ftr-332	2259	8	with	with	ADP
ftr-332	2259	9	a	a	DET
ftr-332	2259	10	business	business	NOUN
ftr-332	2259	11	purpose	purpose	NOUN
ftr-332	2259	12	intended	intend	VERB
ftr-332	2259	13	to	to	PART
ftr-332	2259	14	join	join	VERB
ftr-332	2259	15	together	together	ADV
ftr-332	2259	16	in	in	ADP
ftr-332	2259	17	the	the	DET
ftr-332	2259	18	present	present	ADJ
ftr-332	2259	19	conduct	conduct	NOUN
ftr-332	2259	20	of	of	ADP
ftr-332	2259	21	the	the	DET
ftr-332	2259	22	enterprise‖	enterprise‖	PROPN
ftr-332	2259	23	)	)	PUNCT
ftr-332	2259	24	,	,	PUNCT
ftr-332	2259	25	it	it	PRON
ftr-332	2259	26	did	do	AUX
ftr-332	2259	27	not	not	PART
ftr-332	2259	28	address	address	VERB
ftr-332	2259	29	the	the	DET
ftr-332	2259	30	§	§	PROPN
ftr-332	2259	31	704(e)(1	704(e)(1	NUM
ftr-332	2259	32	)	)	PUNCT
ftr-332	2259	33	issue	issue	NOUN
ftr-332	2259	34	.	.	PUNCT
ftr-332	2260	1	he	he	PRON
ftr-332	2260	2	held	hold	VERB
ftr-332	2260	3	that	that	SCONJ
ftr-332	2260	4	the	the	DET
ftr-332	2260	5	dutch	dutch	ADJ
ftr-332	2260	6	banks	bank	NOUN
ftr-332	2260	7	did	do	AUX
ftr-332	2260	8	satisfy	satisfy	VERB
ftr-332	2260	9	the	the	DET
ftr-332	2260	10	requirements	requirement	NOUN
ftr-332	2260	11	of	of	ADP
ftr-332	2260	12	that	that	DET
ftr-332	2260	13	paragraph	paragraph	NOUN
ftr-332	2260	14	,	,	PUNCT
ftr-332	2260	15	which	which	PRON
ftr-332	2260	16	reads	read	VERB
ftr-332	2260	17	:	:	PUNCT
ftr-332	2260	18	(	(	PUNCT
ftr-332	2260	19	e	e	NOUN
ftr-332	2260	20	)	)	PUNCT
ftr-332	2260	21	family	family	NOUN
ftr-332	2260	22	partnerships	partnership	NOUN
ftr-332	2260	23	.	.	PUNCT
ftr-332	2261	1	(	(	PUNCT
ftr-332	2261	2	1	1	X
ftr-332	2261	3	)	)	PUNCT
ftr-332	2261	4	recognition	recognition	NOUN
ftr-332	2261	5	of	of	ADP
ftr-332	2261	6	interest	interest	NOUN
ftr-332	2261	7	created	create	VERB
ftr-332	2261	8	by	by	ADP
ftr-332	2261	9	purchase	purchase	NOUN
ftr-332	2261	10	or	or	CCONJ
ftr-332	2261	11	gift	gift	NOUN
ftr-332	2261	12	.	.	PUNCT
ftr-332	2262	1	–	–	PUNCT
ftr-332	2262	2	a	a	DET
ftr-332	2262	3	person	person	NOUN
ftr-332	2262	4	shall	shall	AUX
ftr-332	2262	5	be	be	AUX
ftr-332	2262	6	recognized	recognize	VERB
ftr-332	2262	7	as	as	ADP
ftr-332	2262	8	a	a	DET
ftr-332	2262	9	partner	partner	NOUN
ftr-332	2262	10	for	for	ADP
ftr-332	2262	11	purposes	purpose	NOUN
ftr-332	2262	12	of	of	ADP
ftr-332	2262	13	this	this	DET
ftr-332	2262	14	subtitle	subtitle	NOUN
ftr-332	2262	15	if	if	SCONJ
ftr-332	2262	16	he	he	PRON
ftr-332	2262	17	owns	own	VERB
ftr-332	2262	18	a	a	DET
ftr-332	2262	19	capital	capital	NOUN
ftr-332	2262	20	interest	interest	NOUN
ftr-332	2262	21	in	in	ADP
ftr-332	2262	22	a	a	DET
ftr-332	2262	23	partnership	partnership	NOUN
ftr-332	2262	24	in	in	ADP
ftr-332	2262	25	which	which	PRON
ftr-332	2262	26	capital	capital	NOUN
ftr-332	2262	27	is	be	AUX
ftr-332	2262	28	a	a	DET
ftr-332	2262	29	material	material	ADJ
ftr-332	2262	30	income	income	NOUN
ftr-332	2262	31	-	-	PUNCT
ftr-332	2262	32	producing	produce	VERB
ftr-332	2262	33	factor	factor	NOUN
ftr-332	2262	34	,	,	PUNCT
ftr-332	2262	35	whether	whether	SCONJ
ftr-332	2262	36	or	or	CCONJ
ftr-332	2262	37	not	not	PART
ftr-332	2262	38	such	such	ADJ
ftr-332	2262	39	interest	interest	NOUN
ftr-332	2262	40	was	be	AUX
ftr-332	2262	41	derived	derive	VERB
ftr-332	2262	42	by	by	ADP
ftr-332	2262	43	purchase	purchase	NOUN
ftr-332	2262	44	or	or	CCONJ
ftr-332	2262	45	gift	gift	NOUN
ftr-332	2262	46	from	from	ADP
ftr-332	2262	47	any	any	DET
ftr-332	2262	48	other	other	ADJ
ftr-332	2262	49	person	person	NOUN
ftr-332	2262	50	.	.	PUNCT
ftr-332	2263	1			X
ftr-332	2263	2	in	in	ADP
ftr-332	2263	3	so	so	ADV
ftr-332	2263	4	holding	holding	NOUN
ftr-332	2263	5	,	,	PUNCT
ftr-332	2263	6	he	he	PRON
ftr-332	2263	7	relied	rely	VERB
ftr-332	2263	8	upon	upon	SCONJ
ftr-332	2263	9	wellsettled	wellsettle	VERB
ftr-332	2263	10	law	law	NOUN
ftr-332	2263	11	that	that	SCONJ
ftr-332	2263	12	the	the	DET
ftr-332	2263	13	title	title	NOUN
ftr-332	2263	14	of	of	ADP
ftr-332	2263	15	a	a	DET
ftr-332	2263	16	statute	statute	NOUN
ftr-332	2263	17	can	can	AUX
ftr-332	2263	18	not	not	PART
ftr-332	2263	19	limit	limit	VERB
ftr-332	2263	20	the	the	DET
ftr-332	2263	21	plain	plain	ADJ
ftr-332	2263	22	meaning	meaning	NOUN
ftr-332	2263	23	of	of	ADP
ftr-332	2263	24	the	the	DET
ftr-332	2263	25	text	text	NOUN
ftr-332	2263	26	,	,	PUNCT
ftr-332	2263	27	and	and	CCONJ
ftr-332	2263	28	that	that	SCONJ
ftr-332	2263	29	the	the	DET
ftr-332	2263	30	title	title	NOUN
ftr-332	2263	31	is	be	AUX
ftr-332	2263	32	of	of	ADP
ftr-332	2263	33	use	use	NOUN
ftr-332	2263	34	only	only	ADV
ftr-332	2263	35	when	when	SCONJ
ftr-332	2263	36	it	it	PRON
ftr-332	2263	37	sheds	shed	VERB
ftr-332	2263	38	light	light	NOUN
ftr-332	2263	39	on	on	ADP
ftr-332	2263	40	some	some	DET
ftr-332	2263	41	ambiguous	ambiguous	ADJ
ftr-332	2263	42	word	word	NOUN
ftr-332	2263	43	or	or	CCONJ
ftr-332	2263	44	phrase	phrase	NOUN
ftr-332	2263	45	.	.	PUNCT
ftr-332	2264	1	see	see	VERB
ftr-332	2264	2	also	also	ADV
ftr-332	2264	3	i.r.c	i.r.c	NOUN
ftr-332	2264	4	.	.	PUNCT
ftr-332	2265	1	§	§	PROPN
ftr-332	2265	2	7806(b	7806(b	NUM
ftr-332	2265	3	)	)	PUNCT
ftr-332	2265	4	.	.	PUNCT
ftr-332	2266	1			X
ftr-332	2267	1	it	it	PRON
ftr-332	2267	2	is	be	AUX
ftr-332	2267	3	worth	worth	ADJ
ftr-332	2267	4	noting	note	VERB
ftr-332	2267	5	that	that	SCONJ
ftr-332	2267	6	although	although	SCONJ
ftr-332	2267	7	evans	evans	PROPN
ftr-332	2267	8	v.	v.	PROPN
ftr-332	2267	9	commissioner	commissioner	PROPN
ftr-332	2267	10	,	,	PUNCT
ftr-332	2267	11	447	447	NUM
ftr-332	2267	12	f.2d	f.2d	ADP
ftr-332	2267	13	547	547	NUM
ftr-332	2267	14	(	(	PUNCT
ftr-332	2267	15	7th	7th	ADJ
ftr-332	2267	16	cir	cir	NOUN
ftr-332	2267	17	.	.	PROPN
ftr-332	2267	18	1971	1971	NUM
ftr-332	2267	19	)	)	PUNCT
ftr-332	2267	20	,	,	PUNCT
ftr-332	2267	21	aff’g	aff’g	PROPN
ftr-332	2267	22	54	54	NUM
ftr-332	2267	23	t.c	t.c	PROPN
ftr-332	2267	24	.	.	PROPN
ftr-332	2267	25	40	40	NUM
ftr-332	2267	26	(	(	PUNCT
ftr-332	2267	27	1970	1970	NUM
ftr-332	2267	28	)	)	PUNCT
ftr-332	2267	29	,	,	PUNCT
ftr-332	2267	30	which	which	DET
ftr-332	2267	31	judge	judge	NOUN
ftr-332	2267	32	underhill	underhill	PROPN
ftr-332	2267	33	relied	rely	VERB
ftr-332	2267	34	upon	upon	SCONJ
ftr-332	2267	35	extensively	extensively	ADV
ftr-332	2267	36	to	to	PART
ftr-332	2267	37	reach	reach	VERB
ftr-332	2267	38	his	his	PRON
ftr-332	2267	39	conclusion	conclusion	NOUN
ftr-332	2267	40	,	,	PUNCT
ftr-332	2267	41	held	hold	VERB
ftr-332	2267	42	that	that	SCONJ
ftr-332	2267	43	the	the	DET
ftr-332	2267	44	application	application	NOUN
ftr-332	2267	45	of	of	ADP
ftr-332	2267	46	§	§	PROPN
ftr-332	2267	47	704(e)(1	704(e)(1	NUM
ftr-332	2267	48	)	)	PUNCT
ftr-332	2267	49	was	be	AUX
ftr-332	2267	50	not	not	PART
ftr-332	2267	51	limited	limit	VERB
ftr-332	2267	52	to	to	ADP
ftr-332	2267	53	the	the	DET
ftr-332	2267	54	context	context	NOUN
ftr-332	2267	55	of	of	ADP
ftr-332	2267	56	family	family	NOUN
ftr-332	2267	57	partnerships	partnership	NOUN
ftr-332	2267	58	,	,	PUNCT
ftr-332	2267	59	evans	evans	PROPN
ftr-332	2267	60	involved	involve	VERB
ftr-332	2267	61	the	the	DET
ftr-332	2267	62	question	question	NOUN
ftr-332	2267	63	who	who	PRON
ftr-332	2267	64	,	,	PUNCT
ftr-332	2267	65	between	between	ADP
ftr-332	2267	66	two	two	NUM
ftr-332	2267	67	different	different	ADJ
ftr-332	2267	68	persons	person	NOUN
ftr-332	2267	69	—	—	PUNCT
ftr-332	2267	70	the	the	DET
ftr-332	2267	71	original	original	ADJ
ftr-332	2267	72	partner	partner	NOUN
ftr-332	2267	73	or	or	CCONJ
ftr-332	2267	74	an	an	DET
ftr-332	2267	75	assignee	assignee	NOUN
ftr-332	2267	76	of	of	ADP
ftr-332	2267	77	the	the	DET
ftr-332	2267	78	original	original	ADJ
ftr-332	2267	79	partner‘s	partner‘s	ADJ
ftr-332	2267	80	economic	economic	ADJ
ftr-332	2267	81	interest	interest	NOUN
ftr-332	2267	82	—	—	PUNCT
ftr-332	2267	83	was	be	AUX
ftr-332	2267	84	the	the	DET
ftr-332	2267	85	partner	partner	NOUN
ftr-332	2267	86	who	who	PRON
ftr-332	2267	87	should	should	AUX
ftr-332	2267	88	be	be	AUX
ftr-332	2267	89	taxed	tax	VERB
ftr-332	2267	90	on	on	ADP
ftr-332	2267	91	a	a	DET
ftr-332	2267	92	distributive	distributive	ADJ
ftr-332	2267	93	share	share	NOUN
ftr-332	2267	94	of	of	ADP
ftr-332	2267	95	the	the	DET
ftr-332	2267	96	partnership‘s	partnership‘s	PROPN
ftr-332	2267	97	income	income	NOUN
ftr-332	2267	98	.	.	PUNCT
ftr-332	2268	1	although	although	SCONJ
ftr-332	2268	2	in	in	ADP
ftr-332	2268	3	the	the	DET
ftr-332	2268	4	family	family	NOUN
ftr-332	2268	5	context	context	NOUN
ftr-332	2268	6	§	§	PROPN
ftr-332	2268	7	704(e	704(e	PROPN
ftr-332	2268	8	)	)	PUNCT
ftr-332	2268	9	frequently	frequently	ADV
ftr-332	2268	10	has	have	AUX
ftr-332	2268	11	been	be	AUX
ftr-332	2268	12	applied	apply	VERB
ftr-332	2268	13	to	to	PART
ftr-332	2268	14	determine	determine	VERB
ftr-332	2268	15	whether	whether	SCONJ
ftr-332	2268	16	a	a	DET
ftr-332	2268	17	partnership	partnership	NOUN
ftr-332	2268	18	exists	exist	VERB
ftr-332	2268	19	in	in	ADP
ftr-332	2268	20	the	the	DET
ftr-332	2268	21	first	first	ADJ
ftr-332	2268	22	place	place	NOUN
ftr-332	2268	23	,	,	PUNCT
ftr-332	2268	24	judge	judge	VERB
ftr-332	2268	25	underhill‘s	underhill‘s	NOUN
ftr-332	2268	26	3	3	X
ftr-332	2268	27	.	.	PUNCT
ftr-332	2269	1	we	we	PRON
ftr-332	2269	2	do	do	AUX
ftr-332	2269	3	not	not	PART
ftr-332	2269	4	all	all	ADV
ftr-332	2269	5	share	share	VERB
ftr-332	2269	6	the	the	DET
ftr-332	2269	7	opinion	opinion	NOUN
ftr-332	2269	8	that	that	SCONJ
ftr-332	2269	9	the	the	DET
ftr-332	2269	10	opinion	opinion	NOUN
ftr-332	2269	11	is	be	AUX
ftr-332	2269	12	―carefully	―carefully	ADV
ftr-332	2269	13	-	-	PUNCT
ftr-332	2269	14	written,‖	written,‖	NOUN
ftr-332	2269	15	but	but	CCONJ
ftr-332	2269	16	ira	ira	PROPN
ftr-332	2269	17	thinks	think	VERB
ftr-332	2269	18	so	so	ADV
ftr-332	2269	19	.	.	PUNCT
ftr-332	2270	1	ira‘s	ira‘s	NOUN
ftr-332	2270	2	college	college	NOUN
ftr-332	2270	3	classmate	classmate	NOUN
ftr-332	2270	4	[	[	X
ftr-332	2270	5	judge	judge	X
ftr-332	2270	6	]	]	PUNCT
ftr-332	2270	7	pierre	pierre	PROPN
ftr-332	2270	8	leval	leval	NOUN
ftr-332	2270	9	characterized	characterize	VERB
ftr-332	2270	10	the	the	DET
ftr-332	2270	11	district	district	NOUN
ftr-332	2270	12	court‘s	court‘s	PROPN
ftr-332	2270	13	analysis	analysis	NOUN
ftr-332	2270	14	as	as	ADP
ftr-332	2270	15	―thorough	―thorough	NOUN
ftr-332	2270	16	and	and	CCONJ
ftr-332	2270	17	thoughtful.‖	thoughtful.‖	NOUN
ftr-332	2270	18	2012	2012	NUM
ftr-332	2270	19	]	]	PUNCT
ftr-332	2270	20	recent	recent	ADJ
ftr-332	2270	21	developments	development	NOUN
ftr-332	2270	22	in	in	ADP
ftr-332	2270	23	federal	federal	ADJ
ftr-332	2270	24	income	income	NOUN
ftr-332	2270	25	taxation	taxation	NOUN
ftr-332	2270	26	287	287	NUM
ftr-332	2270	27	decision	decision	NOUN
ftr-332	2270	28	in	in	ADP
ftr-332	2270	29	castle	castle	PROPN
ftr-332	2270	30	harbour	harbour	PROPN
ftr-332	2270	31	iii	iii	PROPN
ftr-332	2270	32	is	be	AUX
ftr-332	2270	33	the	the	DET
ftr-332	2270	34	very	very	ADV
ftr-332	2270	35	first	first	ADJ
ftr-332	2270	36	case	case	NOUN
ftr-332	2270	37	ever	ever	ADV
ftr-332	2270	38	to	to	PART
ftr-332	2270	39	discover	discover	VERB
ftr-332	2270	40	that	that	SCONJ
ftr-332	2270	41	§	§	PROPN
ftr-332	2270	42	704(e)(1	704(e)(1	NOUN
ftr-332	2270	43	)	)	PUNCT
ftr-332	2270	44	applies	apply	VERB
ftr-332	2270	45	to	to	PART
ftr-332	2270	46	determine	determine	VERB
ftr-332	2270	47	whether	whether	SCONJ
ftr-332	2270	48	an	an	DET
ftr-332	2270	49	arrangement	arrangement	NOUN
ftr-332	2270	50	between	between	ADP
ftr-332	2270	51	two	two	NUM
ftr-332	2270	52	(	(	PUNCT
ftr-332	2270	53	or	or	CCONJ
ftr-332	2270	54	more	more	ADJ
ftr-332	2270	55	)	)	PUNCT
ftr-332	2270	56	otherwise	otherwise	ADV
ftr-332	2270	57	unrelated	unrelated	ADJ
ftr-332	2270	58	business	business	NOUN
ftr-332	2270	59	entities	entity	NOUN
ftr-332	2270	60	or	or	CCONJ
ftr-332	2270	61	unrelated	unrelated	ADJ
ftr-332	2270	62	individuals	individual	NOUN
ftr-332	2270	63	constituted	constitute	VERB
ftr-332	2270	64	a	a	DET
ftr-332	2270	65	partnership	partnership	NOUN
ftr-332	2270	66	.	.	PUNCT
ftr-332	2271	1			X
ftr-332	2272	1	it	it	PRON
ftr-332	2272	2	has	have	AUX
ftr-332	2272	3	sometimes	sometimes	ADV
ftr-332	2272	4	been	be	AUX
ftr-332	2272	5	adduced	adduce	VERB
ftr-332	2272	6	that	that	SCONJ
ftr-332	2272	7	the	the	DET
ftr-332	2272	8	fact	fact	NOUN
ftr-332	2272	9	that	that	SCONJ
ftr-332	2272	10	a	a	DET
ftr-332	2272	11	court	court	NOUN
ftr-332	2272	12	of	of	ADP
ftr-332	2272	13	applicable	applicable	ADJ
ftr-332	2272	14	jurisdiction	jurisdiction	NOUN
ftr-332	2272	15	subsequently	subsequently	ADV
ftr-332	2272	16	upholds	uphold	VERB
ftr-332	2272	17	the	the	DET
ftr-332	2272	18	tax	tax	NOUN
ftr-332	2272	19	treatment	treatment	NOUN
ftr-332	2272	20	of	of	ADP
ftr-332	2272	21	a	a	DET
ftr-332	2272	22	transaction	transaction	NOUN
ftr-332	2272	23	should	should	AUX
ftr-332	2272	24	be	be	AUX
ftr-332	2272	25	a	a	DET
ftr-332	2272	26	strong	strong	ADJ
ftr-332	2272	27	argument	argument	NOUN
ftr-332	2272	28	for	for	ADP
ftr-332	2272	29	the	the	DET
ftr-332	2272	30	proposition	proposition	NOUN
ftr-332	2272	31	that	that	SCONJ
ftr-332	2272	32	such	such	ADJ
ftr-332	2272	33	tax	tax	NOUN
ftr-332	2272	34	treatment	treatment	NOUN
ftr-332	2272	35	was	be	AUX
ftr-332	2272	36	based	base	VERB
ftr-332	2272	37	upon	upon	SCONJ
ftr-332	2272	38	substantial	substantial	ADJ
ftr-332	2272	39	authority	authority	NOUN
ftr-332	2272	40	.	.	PUNCT
ftr-332	2273	1	with	with	ADP
ftr-332	2273	2	respect	respect	NOUN
ftr-332	2273	3	to	to	ADP
ftr-332	2273	4	the	the	DET
ftr-332	2273	5	applicability	applicability	NOUN
ftr-332	2273	6	of	of	ADP
ftr-332	2273	7	penalties	penalty	NOUN
ftr-332	2273	8	should	should	AUX
ftr-332	2273	9	he	he	PRON
ftr-332	2273	10	be	be	AUX
ftr-332	2273	11	reversed	reverse	VERB
ftr-332	2273	12	on	on	ADP
ftr-332	2273	13	appeal	appeal	NOUN
ftr-332	2273	14	,	,	PUNCT
ftr-332	2273	15	judge	judge	PROPN
ftr-332	2273	16	underhill	underhill	PROPN
ftr-332	2273	17	stated	state	VERB
ftr-332	2273	18	:	:	PUNCT
ftr-332	2273	19	to	to	ADP
ftr-332	2273	20	a	a	DET
ftr-332	2273	21	large	large	ADJ
ftr-332	2273	22	extent	extent	NOUN
ftr-332	2273	23	,	,	PUNCT
ftr-332	2273	24	my	my	PRON
ftr-332	2273	25	holding	holding	NOUN
ftr-332	2273	26	in	in	ADP
ftr-332	2273	27	castle	castle	ADJ
ftr-332	2273	28	harbour	harbour	NOUN
ftr-332	2273	29	i	i	PRON
ftr-332	2273	30	in	in	ADP
ftr-332	2273	31	favor	favor	NOUN
ftr-332	2273	32	of	of	ADP
ftr-332	2273	33	the	the	DET
ftr-332	2273	34	taxpayer	taxpayer	NOUN
ftr-332	2273	35	demonstrates	demonstrate	VERB
ftr-332	2273	36	the	the	DET
ftr-332	2273	37	substantial	substantial	ADJ
ftr-332	2273	38	authority	authority	NOUN
ftr-332	2273	39	for	for	ADP
ftr-332	2273	40	the	the	DET
ftr-332	2273	41	partnership‘s	partnership‘s	PROPN
ftr-332	2273	42	tax	tax	NOUN
ftr-332	2273	43	treatment	treatment	NOUN
ftr-332	2273	44	of	of	ADP
ftr-332	2273	45	the	the	DET
ftr-332	2273	46	dutch	dutch	ADJ
ftr-332	2273	47	banks	bank	NOUN
ftr-332	2273	48	,	,	PUNCT
ftr-332	2273	49	as	as	SCONJ
ftr-332	2273	50	does	do	VERB
ftr-332	2273	51	my	my	PRON
ftr-332	2273	52	discussion	discussion	NOUN
ftr-332	2273	53	above	above	ADP
ftr-332	2273	54	of	of	ADP
ftr-332	2273	55	the	the	DET
ftr-332	2273	56	dutch	dutch	ADJ
ftr-332	2273	57	banks	bank	NOUN
ftr-332	2273	58	‘	‘	PART
ftr-332	2273	59	interest	interest	NOUN
ftr-332	2273	60	in	in	ADP
ftr-332	2273	61	castle	castle	PROPN
ftr-332	2273	62	harbour	harbour	NOUN
ftr-332	2273	63	under	under	ADP
ftr-332	2273	64	section	section	NOUN
ftr-332	2273	65	704(e)(1	704(e)(1	NUM
ftr-332	2273	66	)	)	PUNCT
ftr-332	2273	67	.	.	PUNCT
ftr-332	2274	1	in	in	ADP
ftr-332	2274	2	addition	addition	NOUN
ftr-332	2274	3	,	,	PUNCT
ftr-332	2274	4	the	the	DET
ftr-332	2274	5	government‘s	government‘s	NOUN
ftr-332	2274	6	arguments	argument	NOUN
ftr-332	2274	7	against	against	ADP
ftr-332	2274	8	the	the	DET
ftr-332	2274	9	substantial	substantial	ADJ
ftr-332	2274	10	authority	authority	NOUN
ftr-332	2274	11	defense	defense	NOUN
ftr-332	2274	12	are	be	AUX
ftr-332	2274	13	unavailing	unavaile	VERB
ftr-332	2274	14	.	.	PUNCT
ftr-332	2275	1			PROPN
ftr-332	2275	2	judge	judge	PROPN
ftr-332	2275	3	underhill	underhill	PROPN
ftr-332	2275	4	also	also	ADV
ftr-332	2275	5	sought	seek	VERB
ftr-332	2275	6	to	to	PART
ftr-332	2275	7	place	place	VERB
ftr-332	2275	8	the	the	DET
ftr-332	2275	9	application	application	NOUN
ftr-332	2275	10	of	of	ADP
ftr-332	2275	11	the	the	DET
ftr-332	2275	12	penalty	penalty	NOUN
ftr-332	2275	13	provisions	provision	NOUN
ftr-332	2275	14	in	in	ADP
ftr-332	2275	15	a	a	DET
ftr-332	2275	16	temporal	temporal	ADJ
ftr-332	2275	17	context	context	NOUN
ftr-332	2275	18	when	when	SCONJ
ftr-332	2275	19	he	he	PRON
ftr-332	2275	20	stated	state	VERB
ftr-332	2275	21	:	:	PUNCT
ftr-332	2275	22	the	the	DET
ftr-332	2275	23	government	government	NOUN
ftr-332	2275	24	argues	argue	VERB
ftr-332	2275	25	that	that	SCONJ
ftr-332	2275	26	culbertson	culbertson	PROPN
ftr-332	2275	27	and	and	CCONJ
ftr-332	2275	28	second	second	ADJ
ftr-332	2275	29	circuit	circuit	NOUN
ftr-332	2275	30	cases	case	NOUN
ftr-332	2275	31	like	like	ADP
ftr-332	2275	32	slifka	slifka	ADJ
ftr-332	2275	33	and	and	CCONJ
ftr-332	2275	34	dyer	dyer	NOUN
ftr-332	2275	35	that	that	PRON
ftr-332	2275	36	interpreted	interpret	VERB
ftr-332	2275	37	culbertson	culbertson	PROPN
ftr-332	2275	38	can	can	AUX
ftr-332	2275	39	not	not	PART
ftr-332	2275	40	provide	provide	VERB
ftr-332	2275	41	substantial	substantial	ADJ
ftr-332	2275	42	authority	authority	NOUN
ftr-332	2275	43	for	for	ADP
ftr-332	2275	44	the	the	DET
ftr-332	2275	45	partnership‘s	partnership‘s	PROPN
ftr-332	2275	46	tax	tax	NOUN
ftr-332	2275	47	position	position	NOUN
ftr-332	2275	48	because	because	SCONJ
ftr-332	2275	49	the	the	DET
ftr-332	2275	50	second	second	ADJ
ftr-332	2275	51	circuit	circuit	NOUN
ftr-332	2275	52	held	hold	VERB
ftr-332	2275	53	in	in	ADP
ftr-332	2275	54	castle	castle	PROPN
ftr-332	2275	55	harbour	harbour	PROPN
ftr-332	2275	56	ii	ii	PROPN
ftr-332	2275	57	that	that	SCONJ
ftr-332	2275	58	the	the	DET
ftr-332	2275	59	dutch	dutch	ADJ
ftr-332	2275	60	banks	bank	NOUN
ftr-332	2275	61	were	be	AUX
ftr-332	2275	62	not	not	PART
ftr-332	2275	63	partners	partner	NOUN
ftr-332	2275	64	under	under	ADP
ftr-332	2275	65	culbertson	culbertson	PROPN
ftr-332	2275	66	.	.	PUNCT
ftr-332	2276	1	the	the	DET
ftr-332	2276	2	government	government	NOUN
ftr-332	2276	3	,	,	PUNCT
ftr-332	2276	4	however	however	ADV
ftr-332	2276	5	,	,	PUNCT
ftr-332	2276	6	has	have	AUX
ftr-332	2276	7	not	not	PART
ftr-332	2276	8	pointed	point	VERB
ftr-332	2276	9	to	to	ADP
ftr-332	2276	10	any	any	DET
ftr-332	2276	11	second	second	ADJ
ftr-332	2276	12	circuit	circuit	NOUN
ftr-332	2276	13	case	case	NOUN
ftr-332	2276	14	or	or	CCONJ
ftr-332	2276	15	other	other	ADJ
ftr-332	2276	16	authority	authority	NOUN
ftr-332	2276	17	,	,	PUNCT
ftr-332	2276	18	prior	prior	ADV
ftr-332	2276	19	to	to	ADP
ftr-332	2276	20	1997	1997	NUM
ftr-332	2276	21	and	and	CCONJ
ftr-332	2276	22	1998	1998	NUM
ftr-332	2276	23	when	when	SCONJ
ftr-332	2276	24	the	the	DET
ftr-332	2276	25	castle	castle	NOUN
ftr-332	2276	26	harbour	harbour	PROPN
ftr-332	2276	27	partners	partner	NOUN
ftr-332	2276	28	took	take	VERB
ftr-332	2276	29	the	the	DET
ftr-332	2276	30	tax	tax	NOUN
ftr-332	2276	31	positions	position	NOUN
ftr-332	2276	32	at	at	ADP
ftr-332	2276	33	issue	issue	NOUN
ftr-332	2276	34	,	,	PUNCT
ftr-332	2276	35	where	where	SCONJ
ftr-332	2276	36	the	the	DET
ftr-332	2276	37	parties	party	NOUN
ftr-332	2276	38	‘	'	PUNCT
ftr-332	2276	39	good	good	ADJ
ftr-332	2276	40	faith	faith	NOUN
ftr-332	2276	41	intention	intention	NOUN
ftr-332	2276	42	or	or	CCONJ
ftr-332	2276	43	valid	valid	ADJ
ftr-332	2276	44	business	business	NOUN
ftr-332	2276	45	purpose	purpose	NOUN
ftr-332	2276	46	in	in	ADP
ftr-332	2276	47	forming	form	VERB
ftr-332	2276	48	a	a	DET
ftr-332	2276	49	partnership	partnership	NOUN
ftr-332	2276	50	was	be	AUX
ftr-332	2276	51	not	not	PART
ftr-332	2276	52	sufficient	sufficient	ADJ
ftr-332	2276	53	to	to	PART
ftr-332	2276	54	support	support	VERB
ftr-332	2276	55	a	a	DET
ftr-332	2276	56	conclusion	conclusion	NOUN
ftr-332	2276	57	of	of	ADP
ftr-332	2276	58	partnership	partnership	NOUN
ftr-332	2276	59	status	status	NOUN
ftr-332	2276	60	for	for	ADP
ftr-332	2276	61	tax	tax	NOUN
ftr-332	2276	62	purposes	purpose	NOUN
ftr-332	2276	63	.	.	PUNCT
ftr-332	2277	1			NOUN
ftr-332	2277	2	in	in	ADP
ftr-332	2277	3	the	the	DET
ftr-332	2277	4	context	context	NOUN
ftr-332	2277	5	of	of	ADP
ftr-332	2277	6	the	the	DET
ftr-332	2277	7	previous	previous	ADJ
ftr-332	2277	8	two	two	NUM
ftr-332	2277	9	bullet	bullet	NOUN
ftr-332	2277	10	points	point	NOUN
ftr-332	2277	11	,	,	PUNCT
ftr-332	2277	12	it	it	PRON
ftr-332	2277	13	is	be	AUX
ftr-332	2277	14	worth	worth	ADJ
ftr-332	2277	15	noting	note	VERB
ftr-332	2277	16	that	that	SCONJ
ftr-332	2277	17	judge	judge	NOUN
ftr-332	2277	18	underhill‘s	underhill‘s	NOUN
ftr-332	2277	19	observations	observation	NOUN
ftr-332	2277	20	in	in	ADP
ftr-332	2277	21	the	the	DET
ftr-332	2277	22	immediately	immediately	ADV
ftr-332	2277	23	preceding	precede	VERB
ftr-332	2277	24	bullet	bullet	NOUN
ftr-332	2277	25	point	point	NOUN
ftr-332	2277	26	appears	appear	VERB
ftr-332	2277	27	to	to	PART
ftr-332	2277	28	be	be	AUX
ftr-332	2277	29	consistent	consistent	ADJ
ftr-332	2277	30	with	with	ADP
ftr-332	2277	31	reg	reg	NOUN
ftr-332	2277	32	.	.	PUNCT
ftr-332	2278	1	§	§	PROPN
ftr-332	2278	2	1.66624(d)(2)(iv)(c	1.66624(d)(2)(iv)(c	NUM
ftr-332	2278	3	)	)	PUNCT
ftr-332	2278	4	,	,	PUNCT
ftr-332	2278	5	which	which	PRON
ftr-332	2278	6	provides	provide	VERB
ftr-332	2278	7	that	that	SCONJ
ftr-332	2278	8	whether	whether	SCONJ
ftr-332	2278	9	a	a	DET
ftr-332	2278	10	position	position	NOUN
ftr-332	2278	11	was	be	AUX
ftr-332	2278	12	supported	support	VERB
ftr-332	2278	13	by	by	ADP
ftr-332	2278	14	substantial	substantial	ADJ
ftr-332	2278	15	authority	authority	NOUN
ftr-332	2278	16	must	must	AUX
ftr-332	2278	17	be	be	AUX
ftr-332	2278	18	determined	determine	VERB
ftr-332	2278	19	with	with	ADP
ftr-332	2278	20	reference	reference	NOUN
ftr-332	2278	21	to	to	ADP
ftr-332	2278	22	authorities	authority	NOUN
ftr-332	2278	23	in	in	ADP
ftr-332	2278	24	existence	existence	NOUN
ftr-332	2278	25	at	at	ADP
ftr-332	2278	26	the	the	DET
ftr-332	2278	27	time	time	NOUN
ftr-332	2278	28	.	.	PUNCT
ftr-332	2279	1	but	but	CCONJ
ftr-332	2279	2	,	,	PUNCT
ftr-332	2279	3	judge	judge	VERB
ftr-332	2279	4	underhill‘s	underhill‘s	ADJ
ftr-332	2279	5	observations	observation	NOUN
ftr-332	2279	6	in	in	ADP
ftr-332	2279	7	the	the	DET
ftr-332	2279	8	second	second	ADJ
ftr-332	2279	9	preceding	precede	VERB
ftr-332	2279	10	bullet	bullet	NOUN
ftr-332	2279	11	point	point	NOUN
ftr-332	2279	12	appear	appear	VERB
ftr-332	2279	13	to	to	PART
ftr-332	2279	14	be	be	AUX
ftr-332	2279	15	inconsistent	inconsistent	ADJ
ftr-332	2279	16	with	with	ADP
ftr-332	2279	17	both	both	CCONJ
ftr-332	2279	18	treas	trea	NOUN
ftr-332	2279	19	.	.	PUNCT
ftr-332	2280	1	reg	reg	PROPN
ftr-332	2280	2	.	.	PUNCT
ftr-332	2281	1	§	§	PROPN
ftr-332	2281	2	1.66624(d)(2)(iv)(c	1.66624(d)(2)(iv)(c	NUM
ftr-332	2281	3	)	)	PUNCT
ftr-332	2281	4	,	,	PUNCT
ftr-332	2281	5	and	and	CCONJ
ftr-332	2281	6	observations	observation	NOUN
ftr-332	2281	7	in	in	ADP
ftr-332	2281	8	the	the	DET
ftr-332	2281	9	immediately	immediately	ADV
ftr-332	2281	10	preceding	precede	VERB
ftr-332	2281	11	bullet	bullet	NOUN
ftr-332	2281	12	.	.	PUNCT
ftr-332	2282	1	however	however	ADV
ftr-332	2282	2	,	,	PUNCT
ftr-332	2282	3	we	we	PRON
ftr-332	2282	4	are	be	AUX
ftr-332	2282	5	not	not	PART
ftr-332	2282	6	all	all	PRON
ftr-332	2282	7	in	in	ADP
ftr-332	2282	8	agreement	agreement	NOUN
ftr-332	2282	9	with	with	ADP
ftr-332	2282	10	what	what	PRON
ftr-332	2282	11	judge	judge	NOUN
ftr-332	2282	12	underhill	underhill	PROPN
ftr-332	2282	13	intended	intend	VERB
ftr-332	2282	14	the	the	DET
ftr-332	2282	15	observations	observation	NOUN
ftr-332	2282	16	in	in	ADP
ftr-332	2282	17	the	the	DET
ftr-332	2282	18	second	second	ADJ
ftr-332	2282	19	preceding	precede	VERB
ftr-332	2282	20	bullet	bullet	NOUN
ftr-332	2282	21	point	point	NOUN
ftr-332	2282	22	to	to	PART
ftr-332	2282	23	mean	mean	VERB
ftr-332	2282	24	.	.	PUNCT
ftr-332	2283	1	d.	d.	PROPN
ftr-332	2283	2	castle	castle	PROPN
ftr-332	2283	3	harbour	harbour	PROPN
ftr-332	2283	4	iv	iv	X
ftr-332	2283	5	:	:	PUNCT
ftr-332	2283	6	the	the	DET
ftr-332	2283	7	second	second	ADJ
ftr-332	2283	8	circuit	circuit	NOUN
ftr-332	2283	9	smacks	smack	VERB
ftr-332	2283	10	down	down	ADP
ftr-332	2283	11	the	the	DET
ftr-332	2283	12	district	district	NOUN
ftr-332	2283	13	court	court	NOUN
ftr-332	2283	14	again	again	ADV
ftr-332	2283	15	in	in	ADP
ftr-332	2283	16	an	an	DET
ftr-332	2283	17	opinion	opinion	NOUN
ftr-332	2283	18	that	that	PRON
ftr-332	2283	19	leaves	leave	VERB
ftr-332	2283	20	you	you	PRON
ftr-332	2283	21	wondering	wonder	VERB
ftr-332	2283	22	why	why	SCONJ
ftr-332	2283	23	it	it	PRON
ftr-332	2283	24	ever	ever	ADV
ftr-332	2283	25	remanded	remand	VERB
ftr-332	2283	26	the	the	DET
ftr-332	2283	27	case	case	NOUN
ftr-332	2283	28	in	in	ADP
ftr-332	2283	29	the	the	DET
ftr-332	2283	30	first	first	ADJ
ftr-332	2283	31	place	place	NOUN
ftr-332	2283	32	.	.	PUNCT
ftr-332	2284	1	666	666	NUM
ftr-332	2284	2	f.3d	f.3d	NUM
ftr-332	2284	3	836	836	NUM
ftr-332	2284	4	288	288	NUM
ftr-332	2284	5	florida	florida	PROPN
ftr-332	2284	6	tax	tax	NOUN
ftr-332	2284	7	review	review	NOUN
ftr-332	2285	1	[	[	X
ftr-332	2285	2	vol	vol	NOUN
ftr-332	2285	3	.	.	PUNCT
ftr-332	2286	1	12:5	12:5	NUM
ftr-332	2286	2	(	(	PUNCT
ftr-332	2286	3	2d	2d	NUM
ftr-332	2286	4	cir	cir	NOUN
ftr-332	2286	5	.	.	PUNCT
ftr-332	2287	1	1/24/12	1/24/12	NUM
ftr-332	2287	2	)	)	PUNCT
ftr-332	2287	3	.	.	PUNCT
ftr-332	2288	1	in	in	ADP
ftr-332	2288	2	another	another	DET
ftr-332	2288	3	opinion	opinion	NOUN
ftr-332	2288	4	by	by	ADP
ftr-332	2288	5	judge	judge	NOUN
ftr-332	2288	6	leval	leval	PROPN
ftr-332	2288	7	,	,	PUNCT
ftr-332	2288	8	the	the	DET
ftr-332	2288	9	second	second	ADJ
ftr-332	2288	10	circuit	circuit	NOUN
ftr-332	2288	11	again	again	ADV
ftr-332	2288	12	reversed	reverse	VERB
ftr-332	2288	13	judge	judge	NOUN
ftr-332	2288	14	underhill	underhill	NOUN
ftr-332	2288	15	and	and	CCONJ
ftr-332	2288	16	held	hold	VERB
ftr-332	2288	17	that	that	SCONJ
ftr-332	2288	18	the	the	DET
ftr-332	2288	19	enactment	enactment	NOUN
ftr-332	2288	20	of	of	ADP
ftr-332	2288	21	§	§	PROPN
ftr-332	2288	22	704(e)(1	704(e)(1	PROPN
ftr-332	2288	23	)	)	PUNCT
ftr-332	2288	24	,	,	PUNCT
ftr-332	2288	25	which	which	PRON
ftr-332	2288	26	recognizes	recognize	VERB
ftr-332	2288	27	as	as	ADP
ftr-332	2288	28	a	a	DET
ftr-332	2288	29	partner	partner	NOUN
ftr-332	2288	30	one	one	NOUN
ftr-332	2288	31	who	who	PRON
ftr-332	2288	32	owns	own	VERB
ftr-332	2288	33	a	a	DET
ftr-332	2288	34	―capital	―capital	ADJ
ftr-332	2288	35	interest	interest	NOUN
ftr-332	2288	36	in	in	ADP
ftr-332	2288	37	a	a	DET
ftr-332	2288	38	partnership,‖	partnership,‖	NOUN
ftr-332	2288	39	did	do	AUX
ftr-332	2288	40	not	not	PART
ftr-332	2288	41	―change	―change	VERB
ftr-332	2289	1	[	[	X
ftr-332	2289	2	]	]	X
ftr-332	2289	3	the	the	DET
ftr-332	2289	4	law	law	NOUN
ftr-332	2289	5	so	so	SCONJ
ftr-332	2289	6	that	that	SCONJ
ftr-332	2289	7	a	a	DET
ftr-332	2289	8	holding	holding	NOUN
ftr-332	2289	9	of	of	ADP
ftr-332	2289	10	debt	debt	NOUN
ftr-332	2289	11	(	(	PUNCT
ftr-332	2289	12	or	or	CCONJ
ftr-332	2289	13	of	of	ADP
ftr-332	2289	14	an	an	DET
ftr-332	2289	15	interest	interest	NOUN
ftr-332	2289	16	overwhelmingly	overwhelmingly	ADV
ftr-332	2289	17	in	in	ADP
ftr-332	2289	18	the	the	DET
ftr-332	2289	19	nature	nature	NOUN
ftr-332	2289	20	of	of	ADP
ftr-332	2289	21	debt	debt	NOUN
ftr-332	2289	22	)	)	PUNCT
ftr-332	2289	23	could	could	AUX
ftr-332	2289	24	qualify	qualify	VERB
ftr-332	2289	25	as	as	ADP
ftr-332	2289	26	a	a	DET
ftr-332	2289	27	partnership	partnership	NOUN
ftr-332	2289	28	interest.‖	interest.‖	NOUN
ftr-332	2289	29	notwithstanding	notwithstanding	ADP
ftr-332	2289	30	that	that	SCONJ
ftr-332	2289	31	they	they	PRON
ftr-332	2289	32	tend	tend	VERB
ftr-332	2289	33	to	to	PART
ftr-332	2289	34	favor	favor	VERB
ftr-332	2289	35	the	the	DET
ftr-332	2289	36	government‘s	government‘s	NOUN
ftr-332	2289	37	position	position	NOUN
ftr-332	2289	38	,	,	PUNCT
ftr-332	2289	39	the	the	DET
ftr-332	2289	40	governing	govern	VERB
ftr-332	2289	41	statute	statute	NOUN
ftr-332	2289	42	and	and	CCONJ
ftr-332	2289	43	regulation	regulation	NOUN
ftr-332	2289	44	leave	leave	VERB
ftr-332	2289	45	some	some	DET
ftr-332	2289	46	ambiguity	ambiguity	NOUN
ftr-332	2289	47	as	as	ADP
ftr-332	2289	48	to	to	ADP
ftr-332	2289	49	whether	whether	SCONJ
ftr-332	2289	50	the	the	DET
ftr-332	2289	51	holder	holder	NOUN
ftr-332	2289	52	of	of	ADP
ftr-332	2289	53	partnership	partnership	NOUN
ftr-332	2289	54	debt	debt	NOUN
ftr-332	2289	55	(	(	PUNCT
ftr-332	2289	56	or	or	CCONJ
ftr-332	2289	57	an	an	DET
ftr-332	2289	58	interest	interest	NOUN
ftr-332	2289	59	overwhelmingly	overwhelmingly	ADV
ftr-332	2289	60	in	in	ADP
ftr-332	2289	61	the	the	DET
ftr-332	2289	62	nature	nature	NOUN
ftr-332	2289	63	of	of	ADP
ftr-332	2289	64	debt	debt	NOUN
ftr-332	2289	65	)	)	PUNCT
ftr-332	2289	66	shall	shall	AUX
ftr-332	2289	67	be	be	AUX
ftr-332	2289	68	recognized	recognize	VERB
ftr-332	2289	69	as	as	ADP
ftr-332	2289	70	a	a	DET
ftr-332	2289	71	partner	partner	NOUN
ftr-332	2289	72	.	.	PUNCT
ftr-332	2290	1	therefore	therefore	ADV
ftr-332	2290	2	,	,	PUNCT
ftr-332	2290	3	we	we	PRON
ftr-332	2290	4	may	may	AUX
ftr-332	2290	5	consult	consult	VERB
ftr-332	2290	6	the	the	DET
ftr-332	2290	7	legislative	legislative	ADJ
ftr-332	2290	8	history	history	NOUN
ftr-332	2290	9	to	to	PART
ftr-332	2290	10	see	see	VERB
ftr-332	2290	11	whether	whether	SCONJ
ftr-332	2290	12	it	it	PRON
ftr-332	2290	13	sheds	shed	VERB
ftr-332	2290	14	light	light	NOUN
ftr-332	2290	15	on	on	ADP
ftr-332	2290	16	their	their	PRON
ftr-332	2290	17	interpretation	interpretation	NOUN
ftr-332	2290	18	.	.	PUNCT
ftr-332	2291	1	…	…	PUNCT
ftr-332	2291	2	the	the	DET
ftr-332	2291	3	reports	report	NOUN
ftr-332	2291	4	of	of	ADP
ftr-332	2291	5	the	the	DET
ftr-332	2291	6	house	house	NOUN
ftr-332	2291	7	and	and	CCONJ
ftr-332	2291	8	the	the	DET
ftr-332	2291	9	senate	senate	PROPN
ftr-332	2291	10	accompanying	accompany	VERB
ftr-332	2291	11	the	the	DET
ftr-332	2291	12	passage	passage	NOUN
ftr-332	2291	13	of	of	ADP
ftr-332	2291	14	§	§	PROPN
ftr-332	2291	15	704(e	704(e	PROPN
ftr-332	2291	16	)	)	PUNCT
ftr-332	2291	17	make	make	VERB
ftr-332	2291	18	clear	clear	ADJ
ftr-332	2291	19	that	that	SCONJ
ftr-332	2291	20	the	the	DET
ftr-332	2291	21	provision	provision	NOUN
ftr-332	2291	22	did	do	AUX
ftr-332	2291	23	not	not	PART
ftr-332	2291	24	intend	intend	VERB
ftr-332	2291	25	to	to	PART
ftr-332	2291	26	broaden	broaden	VERB
ftr-332	2291	27	the	the	DET
ftr-332	2291	28	character	character	NOUN
ftr-332	2291	29	of	of	ADP
ftr-332	2291	30	interests	interest	NOUN
ftr-332	2291	31	in	in	ADP
ftr-332	2291	32	partnerships	partnership	NOUN
ftr-332	2291	33	that	that	PRON
ftr-332	2291	34	qualify	qualify	VERB
ftr-332	2291	35	for	for	ADP
ftr-332	2291	36	treatment	treatment	NOUN
ftr-332	2291	37	as	as	ADP
ftr-332	2291	38	a	a	DET
ftr-332	2291	39	partnership	partnership	NOUN
ftr-332	2291	40	interest	interest	NOUN
ftr-332	2291	41	to	to	PART
ftr-332	2291	42	include	include	VERB
ftr-332	2291	43	partnership	partnership	NOUN
ftr-332	2291	44	debt	debt	NOUN
ftr-332	2291	45	.	.	PUNCT
ftr-332	2292	1	the	the	DET
ftr-332	2292	2	purpose	purpose	NOUN
ftr-332	2292	3	of	of	ADP
ftr-332	2292	4	the	the	DET
ftr-332	2292	5	statute	statute	NOUN
ftr-332	2292	6	was	be	AUX
ftr-332	2292	7	to	to	PART
ftr-332	2292	8	address	address	VERB
ftr-332	2292	9	an	an	DET
ftr-332	2292	10	altogether	altogether	ADV
ftr-332	2292	11	different	different	ADJ
ftr-332	2292	12	question	question	NOUN
ftr-332	2292	13	.	.	PUNCT
ftr-332	2293	1	the	the	DET
ftr-332	2293	2	concern	concern	NOUN
ftr-332	2293	3	of	of	ADP
ftr-332	2293	4	§	§	PROPN
ftr-332	2293	5	704(e)(1	704(e)(1	NUM
ftr-332	2293	6	)	)	PUNCT
ftr-332	2293	7	was	be	AUX
ftr-332	2293	8	whether	whether	SCONJ
ftr-332	2293	9	it	it	PRON
ftr-332	2293	10	matters	matter	VERB
ftr-332	2293	11	,	,	PUNCT
ftr-332	2293	12	for	for	ADP
ftr-332	2293	13	the	the	DET
ftr-332	2293	14	determination	determination	NOUN
ftr-332	2293	15	of	of	ADP
ftr-332	2293	16	whether	whether	SCONJ
ftr-332	2293	17	a	a	DET
ftr-332	2293	18	person	person	NOUN
ftr-332	2293	19	is	be	AUX
ftr-332	2293	20	a	a	DET
ftr-332	2293	21	partner	partner	NOUN
ftr-332	2293	22	for	for	ADP
ftr-332	2293	23	tax	tax	NOUN
ftr-332	2293	24	purposes	purpose	NOUN
ftr-332	2293	25	,	,	PUNCT
ftr-332	2293	26	that	that	SCONJ
ftr-332	2293	27	the	the	DET
ftr-332	2293	28	person‘s	person‘s	PROPN
ftr-332	2293	29	purported	purport	VERB
ftr-332	2293	30	partnership	partnership	NOUN
ftr-332	2293	31	interest	interest	NOUN
ftr-332	2293	32	arose	arise	VERB
ftr-332	2293	33	through	through	ADP
ftr-332	2293	34	an	an	DET
ftr-332	2293	35	intrafamily	intrafamily	ADV
ftr-332	2293	36	transfer	transfer	NOUN
ftr-332	2293	37	.	.	PUNCT
ftr-332	2294	1	the	the	DET
ftr-332	2294	2	section	section	NOUN
ftr-332	2294	3	was	be	AUX
ftr-332	2294	4	passed	pass	VERB
ftr-332	2294	5	to	to	PART
ftr-332	2294	6	reject	reject	VERB
ftr-332	2294	7	court	court	NOUN
ftr-332	2294	8	opinions	opinion	NOUN
ftr-332	2294	9	that	that	PRON
ftr-332	2294	10	refused	refuse	VERB
ftr-332	2294	11	to	to	PART
ftr-332	2294	12	recognize	recognize	VERB
ftr-332	2294	13	for	for	ADP
ftr-332	2294	14	tax	tax	NOUN
ftr-332	2294	15	purposes	purpose	NOUN
ftr-332	2294	16	transfers	transfer	NOUN
ftr-332	2294	17	of	of	ADP
ftr-332	2294	18	partnership	partnership	NOUN
ftr-332	2294	19	interests	interest	NOUN
ftr-332	2294	20	because	because	SCONJ
ftr-332	2294	21	the	the	DET
ftr-332	2294	22	transfers	transfer	NOUN
ftr-332	2294	23	were	be	AUX
ftr-332	2294	24	effectuated	effectuate	VERB
ftr-332	2294	25	by	by	ADP
ftr-332	2294	26	intrafamilial	intrafamilial	ADJ
ftr-332	2294	27	gift	gift	NOUN
ftr-332	2294	28	,	,	PUNCT
ftr-332	2294	29	as	as	SCONJ
ftr-332	2294	30	opposed	oppose	VERB
ftr-332	2294	31	to	to	ADP
ftr-332	2294	32	arm‘s	arm‘s	PROPN
ftr-332	2294	33	length	length	NOUN
ftr-332	2294	34	purchase	purchase	NOUN
ftr-332	2294	35	.	.	PUNCT
ftr-332	2295	1	its	its	PRON
ftr-332	2295	2	focus	focus	NOUN
ftr-332	2295	3	is	be	AUX
ftr-332	2295	4	not	not	PART
ftr-332	2295	5	on	on	ADP
ftr-332	2295	6	the	the	DET
ftr-332	2295	7	nature	nature	NOUN
ftr-332	2295	8	of	of	ADP
ftr-332	2295	9	the	the	DET
ftr-332	2295	10	investment	investment	NOUN
ftr-332	2295	11	in	in	ADP
ftr-332	2295	12	a	a	DET
ftr-332	2295	13	partnership	partnership	NOUN
ftr-332	2295	14	,	,	PUNCT
ftr-332	2295	15	but	but	CCONJ
ftr-332	2295	16	rather	rather	ADV
ftr-332	2295	17	on	on	ADP
ftr-332	2295	18	who	who	PRON
ftr-332	2295	19	should	should	AUX
ftr-332	2295	20	be	be	AUX
ftr-332	2295	21	recognized	recognize	VERB
ftr-332	2295	22	for	for	ADP
ftr-332	2295	23	tax	tax	NOUN
ftr-332	2295	24	purposes	purpose	NOUN
ftr-332	2295	25	as	as	ADP
ftr-332	2295	26	the	the	DET
ftr-332	2295	27	owner	owner	NOUN
ftr-332	2295	28	of	of	ADP
ftr-332	2295	29	the	the	DET
ftr-332	2295	30	interest	interest	NOUN
ftr-332	2295	31	.	.	PUNCT
ftr-332	2296	1			PUNCT
ftr-332	2296	2	the	the	DET
ftr-332	2296	3	second	second	ADJ
ftr-332	2296	4	circuit	circuit	NOUN
ftr-332	2296	5	went	go	VERB
ftr-332	2296	6	on	on	ADP
ftr-332	2296	7	to	to	PART
ftr-332	2296	8	describe	describe	VERB
ftr-332	2296	9	that	that	DET
ftr-332	2296	10	district	district	NOUN
ftr-332	2296	11	court	court	NOUN
ftr-332	2296	12	as	as	ADP
ftr-332	2296	13	having	having	AUX
ftr-332	2296	14	found	find	VERB
ftr-332	2296	15	that	that	SCONJ
ftr-332	2296	16	the	the	DET
ftr-332	2296	17	banks	bank	NOUN
ftr-332	2296	18	incurred	incur	VERB
ftr-332	2296	19	―real	―real	NUM
ftr-332	2296	20	risk‖	risk‖	PROPN
ftr-332	2296	21	that	that	PRON
ftr-332	2296	22	might	might	AUX
ftr-332	2296	23	require	require	VERB
ftr-332	2296	24	them	they	PRON
ftr-332	2296	25	to	to	PART
ftr-332	2296	26	restore	restore	VERB
ftr-332	2296	27	a	a	DET
ftr-332	2296	28	negative	negative	ADJ
ftr-332	2296	29	capital	capital	NOUN
ftr-332	2296	30	accounts	account	NOUN
ftr-332	2296	31	,	,	PUNCT
ftr-332	2296	32	and	and	CCONJ
ftr-332	2296	33	thus	thus	ADV
ftr-332	2296	34	having	having	AUX
ftr-332	2296	35	concluded	conclude	VERB
ftr-332	2296	36	―that	―that	SCONJ
ftr-332	2296	37	the	the	DET
ftr-332	2296	38	banks	bank	NOUN
ftr-332	2296	39	‘	'	PUNCT
ftr-332	2296	40	interest	interest	NOUN
ftr-332	2296	41	was	be	AUX
ftr-332	2296	42	therefore	therefore	ADV
ftr-332	2296	43	an	an	DET
ftr-332	2296	44	‗interest	‗inter	ADJ
ftr-332	2296	45	in	in	ADP
ftr-332	2296	46	the	the	DET
ftr-332	2296	47	assets	asset	NOUN
ftr-332	2296	48	of	of	ADP
ftr-332	2296	49	the	the	DET
ftr-332	2296	50	partnership	partnership	NOUN
ftr-332	2296	51	‘	'	PUNCT
ftr-332	2296	52	distributable	distributable	ADJ
ftr-332	2296	53	to	to	ADP
ftr-332	2296	54	them	they	PRON
ftr-332	2296	55	upon	upon	SCONJ
ftr-332	2296	56	liquidation.‖	liquidation.‖	NOUN
ftr-332	2296	57	the	the	DET
ftr-332	2296	58	second	second	ADJ
ftr-332	2296	59	circuit	circuit	NOUN
ftr-332	2296	60	then	then	ADV
ftr-332	2296	61	described	describe	VERB
ftr-332	2296	62	the	the	DET
ftr-332	2296	63	district	district	NOUN
ftr-332	2296	64	court‘s	court‘s	PROPN
ftr-332	2296	65	finding	find	VERB
ftr-332	2296	66	that	that	SCONJ
ftr-332	2296	67	the	the	DET
ftr-332	2296	68	banks	bank	NOUN
ftr-332	2296	69	‘	‘	PART
ftr-332	2296	70	interest	interest	NOUN
ftr-332	2296	71	qualified	qualified	ADJ
ftr-332	2296	72	as	as	ADP
ftr-332	2296	73	a	a	DET
ftr-332	2296	74	capital	capital	NOUN
ftr-332	2296	75	interest	interest	NOUN
ftr-332	2296	76	as	as	ADP
ftr-332	2296	77	having	having	AUX
ftr-332	2296	78	been	be	AUX
ftr-332	2296	79	―premised	―premise	VERB
ftr-332	2296	80	entirely	entirely	ADV
ftr-332	2296	81	on	on	ADP
ftr-332	2296	82	the	the	DET
ftr-332	2296	83	significance	significance	NOUN
ftr-332	2296	84	it	it	PRON
ftr-332	2296	85	accorded	accord	VERB
ftr-332	2296	86	to	to	ADP
ftr-332	2296	87	the	the	DET
ftr-332	2296	88	possibility	possibility	NOUN
ftr-332	2296	89	that	that	SCONJ
ftr-332	2296	90	the	the	DET
ftr-332	2296	91	banks	bank	NOUN
ftr-332	2296	92	would	would	AUX
ftr-332	2296	93	be	be	AUX
ftr-332	2296	94	required	require	VERB
ftr-332	2296	95	to	to	PART
ftr-332	2296	96	bear	bear	VERB
ftr-332	2296	97	1	1	NUM
ftr-332	2296	98	%	%	NOUN
ftr-332	2296	99	of	of	ADP
ftr-332	2296	100	partnership	partnership	NOUN
ftr-332	2296	101	losses	loss	NOUN
ftr-332	2296	102	exceeding	exceed	VERB
ftr-332	2296	103	$	$	SYM
ftr-332	2296	104	7	7	NUM
ftr-332	2296	105	million	million	NUM
ftr-332	2296	106	,	,	PUNCT
ftr-332	2296	107	or	or	CCONJ
ftr-332	2296	108	100	100	NUM
ftr-332	2296	109	%	%	NOUN
ftr-332	2296	110	of	of	ADP
ftr-332	2296	111	partnership	partnership	NOUN
ftr-332	2296	112	losses	loss	NOUN
ftr-332	2296	113	exceeding	exceed	VERB
ftr-332	2296	114	$	$	SYM
ftr-332	2296	115	541	541	NUM
ftr-332	2296	116	million.‖	million.‖	ADJ
ftr-332	2296	117	but	but	CCONJ
ftr-332	2296	118	the	the	DET
ftr-332	2296	119	second	second	ADJ
ftr-332	2296	120	circuit	circuit	NOUN
ftr-332	2296	121	disagreed	disagree	VERB
ftr-332	2296	122	,	,	PUNCT
ftr-332	2296	123	holding	hold	VERB
ftr-332	2296	124	that	that	SCONJ
ftr-332	2296	125	there	there	PRON
ftr-332	2296	126	was	be	VERB
ftr-332	2296	127	a	a	DET
ftr-332	2296	128	mere	mere	ADJ
ftr-332	2296	129	appearance	appearance	NOUN
ftr-332	2296	130	of	of	ADP
ftr-332	2296	131	risk	risk	NOUN
ftr-332	2296	132	,	,	PUNCT
ftr-332	2296	133	rather	rather	ADV
ftr-332	2296	134	than	than	ADP
ftr-332	2296	135	any	any	DET
ftr-332	2296	136	real	real	ADJ
ftr-332	2296	137	risk	risk	NOUN
ftr-332	2296	138	,	,	PUNCT
ftr-332	2296	139	which	which	PRON
ftr-332	2296	140	did	do	AUX
ftr-332	2296	141	not	not	PART
ftr-332	2296	142	justify	justify	VERB
ftr-332	2296	143	treating	treat	VERB
ftr-332	2296	144	the	the	DET
ftr-332	2296	145	banks	bank	NOUN
ftr-332	2296	146	‘	'	PUNCT
ftr-332	2296	147	interest	interest	NOUN
ftr-332	2296	148	as	as	ADP
ftr-332	2296	149	a	a	DET
ftr-332	2296	150	capital	capital	NOUN
ftr-332	2296	151	,	,	PUNCT
ftr-332	2296	152	or	or	CCONJ
ftr-332	2296	153	equity	equity	NOUN
ftr-332	2296	154	,	,	PUNCT
ftr-332	2296	155	interest	interest	NOUN
ftr-332	2296	156	,	,	PUNCT
ftr-332	2296	157	noting	note	VERB
ftr-332	2296	158	that	that	SCONJ
ftr-332	2296	159	it	it	PRON
ftr-332	2296	160	had	have	AUX
ftr-332	2296	161	reached	reach	VERB
ftr-332	2296	162	the	the	DET
ftr-332	2296	163	same	same	ADJ
ftr-332	2296	164	conclusion	conclusion	NOUN
ftr-332	2296	165	in	in	ADP
ftr-332	2296	166	its	its	PRON
ftr-332	2296	167	earlier	early	ADJ
ftr-332	2296	168	opinion	opinion	NOUN
ftr-332	2296	169	.	.	PUNCT
ftr-332	2297	1	the	the	DET
ftr-332	2297	2	second	second	ADJ
ftr-332	2297	3	circuit	circuit	NOUN
ftr-332	2297	4	then	then	ADV
ftr-332	2297	5	suggested	suggest	VERB
ftr-332	2297	6	that	that	SCONJ
ftr-332	2297	7	―[t]he	―[t]he	PROPN
ftr-332	2297	8	district	district	NOUN
ftr-332	2297	9	court	court	NOUN
ftr-332	2297	10	was	be	AUX
ftr-332	2297	11	perhaps	perhaps	ADV
ftr-332	2297	12	reading	read	VERB
ftr-332	2297	13	§	§	PROPN
ftr-332	2297	14	704(e)(1	704(e)(1	NUM
ftr-332	2297	15	)	)	PUNCT
ftr-332	2297	16	to	to	PART
ftr-332	2297	17	mean	mean	VERB
ftr-332	2297	18	that	that	SCONJ
ftr-332	2297	19	the	the	DET
ftr-332	2297	20	addition	addition	NOUN
ftr-332	2297	21	to	to	ADP
ftr-332	2297	22	a	a	DET
ftr-332	2297	23	debt	debt	NOUN
ftr-332	2297	24	interest	interest	NOUN
ftr-332	2297	25	of	of	ADP
ftr-332	2297	26	any	any	DET
ftr-332	2297	27	possibility	possibility	NOUN
ftr-332	2297	28	that	that	SCONJ
ftr-332	2297	29	the	the	DET
ftr-332	2297	30	holder‘s	holder‘s	PROPN
ftr-332	2297	31	ultimate	ultimate	ADJ
ftr-332	2297	32	2012	2012	NUM
ftr-332	2297	33	]	]	PUNCT
ftr-332	2297	34	recent	recent	ADJ
ftr-332	2297	35	developments	development	NOUN
ftr-332	2297	36	in	in	ADP
ftr-332	2297	37	federal	federal	ADJ
ftr-332	2297	38	income	income	NOUN
ftr-332	2297	39	taxation	taxation	NOUN
ftr-332	2297	40	289	289	NUM
ftr-332	2297	41	entitlement	entitlement	NOUN
ftr-332	2297	42	will	will	AUX
ftr-332	2297	43	vary	vary	VERB
ftr-332	2297	44	,	,	PUNCT
ftr-332	2297	45	based	base	VERB
ftr-332	2297	46	on	on	ADP
ftr-332	2297	47	the	the	DET
ftr-332	2297	48	debtor‘s	debtor‘s	PROPN
ftr-332	2297	49	performance	performance	NOUN
ftr-332	2297	50	,	,	PUNCT
ftr-332	2297	51	from	from	ADP
ftr-332	2297	52	pure	pure	ADJ
ftr-332	2297	53	reimbursement	reimbursement	NOUN
ftr-332	2297	54	plus	plus	CCONJ
ftr-332	2297	55	a	a	DET
ftr-332	2297	56	previously	previously	ADV
ftr-332	2297	57	fixed	fix	VERB
ftr-332	2297	58	rate	rate	NOUN
ftr-332	2297	59	of	of	ADP
ftr-332	2297	60	return	return	NOUN
ftr-332	2297	61	will	will	AUX
ftr-332	2297	62	qualify	qualify	VERB
ftr-332	2297	63	that	that	SCONJ
ftr-332	2297	64	interest	interest	NOUN
ftr-332	2297	65	as	as	ADP
ftr-332	2297	66	a	a	DET
ftr-332	2297	67	partnership	partnership	NOUN
ftr-332	2297	68	interest	interest	NOUN
ftr-332	2297	69	,	,	PUNCT
ftr-332	2297	70	no	no	ADV
ftr-332	2297	71	matter	matter	ADV
ftr-332	2297	72	how	how	SCONJ
ftr-332	2297	73	economically	economically	ADV
ftr-332	2297	74	insignificant	insignificant	ADJ
ftr-332	2297	75	the	the	DET
ftr-332	2297	76	potential	potential	ADJ
ftr-332	2297	77	deviation	deviation	NOUN
ftr-332	2297	78	and	and	CCONJ
ftr-332	2297	79	how	how	SCONJ
ftr-332	2297	80	improbable	improbable	ADJ
ftr-332	2297	81	its	its	PRON
ftr-332	2297	82	occurrence.‖	occurrence.‖	ADJ
ftr-332	2297	83	the	the	DET
ftr-332	2297	84	second	second	ADJ
ftr-332	2297	85	circuit	circuit	PROPN
ftr-332	2297	86	―disagree[d	―disagree[d	PROPN
ftr-332	2297	87	]	]	PUNCT
ftr-332	2297	88	with	with	ADP
ftr-332	2297	89	any	any	DET
ftr-332	2297	90	such	such	ADJ
ftr-332	2297	91	reading	reading	NOUN
ftr-332	2297	92	of	of	ADP
ftr-332	2297	93	the	the	DET
ftr-332	2297	94	statute	statute	NOUN
ftr-332	2297	95	.	.	PUNCT
ftr-332	2298	1	no	no	DET
ftr-332	2298	2	such	such	ADJ
ftr-332	2298	3	interpretation	interpretation	NOUN
ftr-332	2298	4	is	be	AUX
ftr-332	2298	5	compelled	compel	VERB
ftr-332	2298	6	by	by	ADP
ftr-332	2298	7	the	the	DET
ftr-332	2298	8	plain	plain	ADJ
ftr-332	2298	9	language	language	NOUN
ftr-332	2298	10	of	of	ADP
ftr-332	2298	11	§	§	PROPN
ftr-332	2298	12	704(e)(1	704(e)(1	PROPN
ftr-332	2298	13	)	)	PUNCT
ftr-332	2298	14	.	.	PUNCT
ftr-332	2299	1	and	and	CCONJ
ftr-332	2299	2	the	the	DET
ftr-332	2299	3	fact	fact	NOUN
ftr-332	2299	4	that	that	SCONJ
ftr-332	2299	5	the	the	DET
ftr-332	2299	6	statute	statute	NOUN
ftr-332	2299	7	was	be	AUX
ftr-332	2299	8	intended	intend	VERB
ftr-332	2299	9	to	to	PART
ftr-332	2299	10	serve	serve	VERB
ftr-332	2299	11	an	an	DET
ftr-332	2299	12	altogether	altogether	ADV
ftr-332	2299	13	different	different	ADJ
ftr-332	2299	14	purpose	purpose	NOUN
ftr-332	2299	15	is	be	AUX
ftr-332	2299	16	confirmed	confirm	VERB
ftr-332	2299	17	by	by	ADP
ftr-332	2299	18	the	the	DET
ftr-332	2299	19	legislative	legislative	ADJ
ftr-332	2299	20	reports.‖	reports.‖	NOUN
ftr-332	2299	21	the	the	DET
ftr-332	2299	22	second	second	ADJ
ftr-332	2299	23	circuit	circuit	NOUN
ftr-332	2299	24	continued	continue	VERB
ftr-332	2299	25	:	:	PUNCT
ftr-332	2299	26	in	in	ADP
ftr-332	2299	27	explaining	explain	VERB
ftr-332	2299	28	our	our	PRON
ftr-332	2299	29	conclusion	conclusion	NOUN
ftr-332	2299	30	that	that	SCONJ
ftr-332	2299	31	the	the	DET
ftr-332	2299	32	banks	bank	NOUN
ftr-332	2299	33	‘	‘	PART
ftr-332	2299	34	interest	interest	NOUN
ftr-332	2299	35	was	be	AUX
ftr-332	2299	36	not	not	PART
ftr-332	2299	37	a	a	DET
ftr-332	2299	38	genuine	genuine	ADJ
ftr-332	2299	39	equity	equity	NOUN
ftr-332	2299	40	interest	interest	NOUN
ftr-332	2299	41	,	,	PUNCT
ftr-332	2299	42	we	we	PRON
ftr-332	2299	43	repeatedly	repeatedly	ADV
ftr-332	2299	44	emphasized	emphasize	VERB
ftr-332	2299	45	that	that	SCONJ
ftr-332	2299	46	,	,	PUNCT
ftr-332	2299	47	as	as	ADP
ftr-332	2299	48	a	a	DET
ftr-332	2299	49	practical	practical	ADJ
ftr-332	2299	50	matter	matter	NOUN
ftr-332	2299	51	,	,	PUNCT
ftr-332	2299	52	the	the	DET
ftr-332	2299	53	structure	structure	NOUN
ftr-332	2299	54	of	of	ADP
ftr-332	2299	55	the	the	DET
ftr-332	2299	56	partnership	partnership	NOUN
ftr-332	2299	57	agreement	agreement	NOUN
ftr-332	2299	58	confined	confine	VERB
ftr-332	2299	59	the	the	DET
ftr-332	2299	60	banks	bank	NOUN
ftr-332	2299	61	‘	'	PUNCT
ftr-332	2299	62	return	return	NOUN
ftr-332	2299	63	to	to	ADP
ftr-332	2299	64	the	the	DET
ftr-332	2299	65	applicable	applicable	ADJ
ftr-332	2299	66	rate	rate	NOUN
ftr-332	2299	67	regardless	regardless	ADV
ftr-332	2299	68	of	of	ADP
ftr-332	2299	69	the	the	DET
ftr-332	2299	70	performance	performance	NOUN
ftr-332	2299	71	of	of	ADP
ftr-332	2299	72	castle	castle	PROPN
ftr-332	2299	73	harbour	harbour	NOUN
ftr-332	2299	74	.	.	PUNCT
ftr-332	2300	1	…	…	PUNCT
ftr-332	2300	2	the	the	DET
ftr-332	2300	3	banks	bank	NOUN
ftr-332	2300	4	‘	‘	PART
ftr-332	2300	5	interest	interest	NOUN
ftr-332	2300	6	was	be	AUX
ftr-332	2300	7	therefore	therefore	ADV
ftr-332	2300	8	necessarily	necessarily	ADV
ftr-332	2300	9	not	not	PART
ftr-332	2300	10	a	a	DET
ftr-332	2300	11	―capital	―capital	ADJ
ftr-332	2300	12	interest	interest	NOUN
ftr-332	2300	13	…	…	PUNCT
ftr-332	2300	14	.	.	PUNCT
ftr-332	2301	1	because	because	SCONJ
ftr-332	2301	2	the	the	DET
ftr-332	2301	3	banks	bank	NOUN
ftr-332	2301	4	‘	‘	PART
ftr-332	2301	5	interest	interest	NOUN
ftr-332	2301	6	was	be	AUX
ftr-332	2301	7	for	for	ADP
ftr-332	2301	8	all	all	DET
ftr-332	2301	9	practical	practical	ADJ
ftr-332	2301	10	purposes	purpose	NOUN
ftr-332	2301	11	a	a	DET
ftr-332	2301	12	fixed	fix	VERB
ftr-332	2301	13	obligation	obligation	NOUN
ftr-332	2301	14	,	,	PUNCT
ftr-332	2301	15	requiring	require	VERB
ftr-332	2301	16	reimbursement	reimbursement	NOUN
ftr-332	2301	17	of	of	ADP
ftr-332	2301	18	their	their	PRON
ftr-332	2301	19	investment	investment	NOUN
ftr-332	2301	20	at	at	ADP
ftr-332	2301	21	a	a	DET
ftr-332	2301	22	set	set	VERB
ftr-332	2301	23	rate	rate	NOUN
ftr-332	2301	24	of	of	ADP
ftr-332	2301	25	return	return	NOUN
ftr-332	2301	26	in	in	ADP
ftr-332	2301	27	all	all	PRON
ftr-332	2301	28	but	but	SCONJ
ftr-332	2301	29	the	the	DET
ftr-332	2301	30	most	most	ADV
ftr-332	2301	31	unlikely	unlikely	ADJ
ftr-332	2301	32	of	of	ADP
ftr-332	2301	33	scenarios	scenario	NOUN
ftr-332	2301	34	,	,	PUNCT
ftr-332	2301	35	their	their	PRON
ftr-332	2301	36	interest	interest	NOUN
ftr-332	2301	37	rather	rather	ADV
ftr-332	2301	38	represented	represent	VERB
ftr-332	2301	39	a	a	DET
ftr-332	2301	40	liability	liability	NOUN
ftr-332	2301	41	of	of	ADP
ftr-332	2301	42	the	the	DET
ftr-332	2301	43	partnership	partnership	NOUN
ftr-332	2301	44	.	.	PUNCT
ftr-332	2302	1	…	…	PUNCT
ftr-332	2302	2	accordingly	accordingly	ADV
ftr-332	2302	3	,	,	PUNCT
ftr-332	2302	4	for	for	ADP
ftr-332	2302	5	the	the	DET
ftr-332	2302	6	same	same	ADJ
ftr-332	2302	7	reasons	reason	NOUN
ftr-332	2302	8	that	that	PRON
ftr-332	2302	9	the	the	DET
ftr-332	2302	10	evidence	evidence	NOUN
ftr-332	2302	11	compels	compel	VERB
ftr-332	2302	12	the	the	DET
ftr-332	2302	13	conclusion	conclusion	NOUN
ftr-332	2302	14	that	that	SCONJ
ftr-332	2302	15	the	the	DET
ftr-332	2302	16	banks	bank	NOUN
ftr-332	2302	17	‘	‘	PART
ftr-332	2302	18	interest	interest	NOUN
ftr-332	2302	19	was	be	AUX
ftr-332	2302	20	not	not	PART
ftr-332	2302	21	bona	bona	ADJ
ftr-332	2302	22	fide	fide	ADJ
ftr-332	2302	23	equity	equity	NOUN
ftr-332	2302	24	participation	participation	NOUN
ftr-332	2302	25	,	,	PUNCT
ftr-332	2302	26	it	it	PRON
ftr-332	2302	27	also	also	ADV
ftr-332	2302	28	compels	compel	VERB
ftr-332	2302	29	the	the	DET
ftr-332	2302	30	conclusion	conclusion	NOUN
ftr-332	2302	31	that	that	SCONJ
ftr-332	2302	32	their	their	PRON
ftr-332	2302	33	interest	interest	NOUN
ftr-332	2302	34	was	be	AUX
ftr-332	2302	35	not	not	PART
ftr-332	2302	36	a	a	DET
ftr-332	2302	37	capital	capital	NOUN
ftr-332	2302	38	interest	interest	NOUN
ftr-332	2302	39	within	within	ADP
ftr-332	2302	40	the	the	DET
ftr-332	2302	41	meaning	meaning	NOUN
ftr-332	2302	42	of	of	ADP
ftr-332	2302	43	§	§	PROPN
ftr-332	2302	44	704(e)(1	704(e)(1	NUM
ftr-332	2302	45	)	)	PUNCT
ftr-332	2302	46			NOUN
ftr-332	2302	47	turning	turn	VERB
ftr-332	2302	48	to	to	ADP
ftr-332	2302	49	the	the	DET
ftr-332	2302	50	§	§	PROPN
ftr-332	2302	51	6662	6662	NUM
ftr-332	2302	52	penalty	penalty	NOUN
ftr-332	2302	53	issue	issue	NOUN
ftr-332	2302	54	,	,	PUNCT
ftr-332	2302	55	the	the	DET
ftr-332	2302	56	second	second	ADJ
ftr-332	2302	57	circuit	circuit	NOUN
ftr-332	2302	58	again	again	ADV
ftr-332	2302	59	trashed	trash	VERB
ftr-332	2302	60	judge	judge	NOUN
ftr-332	2302	61	underhill‘s	underhill‘s	ADJ
ftr-332	2302	62	opinion	opinion	NOUN
ftr-332	2302	63	and	and	CCONJ
ftr-332	2302	64	reversed	reverse	VERB
ftr-332	2302	65	,	,	PUNCT
ftr-332	2302	66	reinstating	reinstate	VERB
ftr-332	2302	67	the	the	DET
ftr-332	2302	68	penalties	penalty	NOUN
ftr-332	2302	69	,	,	PUNCT
ftr-332	2302	70	stating	state	VERB
ftr-332	2302	71	that	that	SCONJ
ftr-332	2302	72	judge	judge	PROPN
ftr-332	2302	73	underhill	underhill	PROPN
ftr-332	2302	74	had	have	AUX
ftr-332	2302	75	―mistakenly	―mistakenly	ADV
ftr-332	2302	76	concluded	conclude	VERB
ftr-332	2302	77	that	that	SCONJ
ftr-332	2302	78	several	several	ADJ
ftr-332	2302	79	of	of	ADP
ftr-332	2302	80	our	our	PRON
ftr-332	2302	81	decisions	decision	NOUN
ftr-332	2302	82	supported	support	VERB
ftr-332	2302	83	treatment	treatment	NOUN
ftr-332	2302	84	of	of	ADP
ftr-332	2302	85	the	the	DET
ftr-332	2302	86	banks	bank	NOUN
ftr-332	2302	87	as	as	ADP
ftr-332	2302	88	partners	partner	NOUN
ftr-332	2302	89	in	in	ADP
ftr-332	2302	90	castle	castle	PROPN
ftr-332	2302	91	harbour.‖	harbour.‖	PROPN
ftr-332	2302	92	b.	b.	PROPN
ftr-332	2302	93	allocations	allocation	NOUN
ftr-332	2302	94	of	of	ADP
ftr-332	2302	95	distributive	distributive	ADJ
ftr-332	2302	96	share	share	NOUN
ftr-332	2302	97	,	,	PUNCT
ftr-332	2302	98	partnership	partnership	NOUN
ftr-332	2302	99	debt	debt	NOUN
ftr-332	2302	100	,	,	PUNCT
ftr-332	2302	101	and	and	CCONJ
ftr-332	2302	102	outside	outside	ADJ
ftr-332	2302	103	basis	basis	NOUN
ftr-332	2302	104	1	1	NUM
ftr-332	2302	105	.	.	PUNCT
ftr-332	2302	106	tax	tax	NOUN
ftr-332	2302	107	law	law	NOUN
ftr-332	2302	108	firm	firm	NOUN
ftr-332	2302	109	misses	miss	VERB
ftr-332	2302	110	on	on	ADP
ftr-332	2302	111	its	its	PRON
ftr-332	2302	112	own	own	ADJ
ftr-332	2302	113	special	special	ADJ
ftr-332	2302	114	allocation	allocation	NOUN
ftr-332	2302	115	.	.	PUNCT
ftr-332	2303	1	renkemeyer	renkemeyer	PROPN
ftr-332	2303	2	,	,	PUNCT
ftr-332	2303	3	campbell	campbell	PROPN
ftr-332	2303	4	&	&	CCONJ
ftr-332	2303	5	weaver	weaver	PROPN
ftr-332	2303	6	,	,	PUNCT
ftr-332	2303	7	llp	llp	PROPN
ftr-332	2303	8	v.	v.	PROPN
ftr-332	2303	9	commissioner	commissioner	PROPN
ftr-332	2303	10	,	,	PUNCT
ftr-332	2303	11	136	136	NUM
ftr-332	2303	12	t.c	t.c	PROPN
ftr-332	2303	13	.	.	PROPN
ftr-332	2303	14	137	137	NUM
ftr-332	2303	15	(	(	PUNCT
ftr-332	2303	16	2/9/11	2/9/11	NUM
ftr-332	2303	17	)	)	PUNCT
ftr-332	2303	18	.	.	PUNCT
ftr-332	2304	1	the	the	DET
ftr-332	2304	2	taxpayer	taxpayer	NOUN
ftr-332	2304	3	law	law	NOUN
ftr-332	2304	4	firm	firm	NOUN
ftr-332	2304	5	practiced	practice	VERB
ftr-332	2304	6	tax	tax	NOUN
ftr-332	2304	7	law	law	NOUN
ftr-332	2304	8	in	in	ADP
ftr-332	2304	9	a	a	DET
ftr-332	2304	10	kansas	kansas	PROPN
ftr-332	2304	11	limited	limit	VERB
ftr-332	2304	12	liability	liability	NOUN
ftr-332	2304	13	partnership	partnership	NOUN
ftr-332	2304	14	.	.	PUNCT
ftr-332	2305	1	the	the	DET
ftr-332	2305	2	partnership	partnership	NOUN
ftr-332	2305	3	consisted	consist	VERB
ftr-332	2305	4	of	of	ADP
ftr-332	2305	5	the	the	DET
ftr-332	2305	6	three	three	NUM
ftr-332	2305	7	lawyers	lawyer	NOUN
ftr-332	2305	8	in	in	ADP
ftr-332	2305	9	the	the	DET
ftr-332	2305	10	firm	firm	NOUN
ftr-332	2305	11	plus	plus	CCONJ
ftr-332	2305	12	a	a	DET
ftr-332	2305	13	subchapter	subchapter	NOUN
ftr-332	2305	14	s	s	PART
ftr-332	2305	15	corporation	corporation	NOUN
ftr-332	2305	16	wholly	wholly	ADV
ftr-332	2305	17	owned	own	VERB
ftr-332	2305	18	by	by	ADP
ftr-332	2305	19	an	an	DET
ftr-332	2305	20	esop	esop	NOUN
ftr-332	2305	21	whose	whose	DET
ftr-332	2305	22	beneficiaries	beneficiary	NOUN
ftr-332	2305	23	were	be	AUX
ftr-332	2305	24	the	the	DET
ftr-332	2305	25	three	three	NUM
ftr-332	2305	26	attorney	attorney	NOUN
ftr-332	2305	27	partners	partner	NOUN
ftr-332	2305	28	.	.	PUNCT
ftr-332	2306	1	for	for	ADP
ftr-332	2306	2	the	the	DET
ftr-332	2306	3	partnership‘s	partnership‘s	PROPN
ftr-332	2306	4	2004	2004	NUM
ftr-332	2306	5	tax	tax	NOUN
ftr-332	2306	6	year	year	NOUN
ftr-332	2306	7	the	the	DET
ftr-332	2306	8	partnership	partnership	NOUN
ftr-332	2306	9	allocated	allocate	VERB
ftr-332	2306	10	87.557	87.557	NUM
ftr-332	2306	11	percent	percent	NOUN
ftr-332	2306	12	of	of	ADP
ftr-332	2306	13	the	the	DET
ftr-332	2306	14	law	law	NOUN
ftr-332	2306	15	firm‘s	firm‘s	PROPN
ftr-332	2306	16	net	net	ADJ
ftr-332	2306	17	business	business	NOUN
ftr-332	2306	18	income	income	NOUN
ftr-332	2306	19	to	to	ADP
ftr-332	2306	20	the	the	DET
ftr-332	2306	21	s	s	PROPN
ftr-332	2306	22	corporation	corporation	NOUN
ftr-332	2306	23	partner	partner	NOUN
ftr-332	2306	24	.	.	PUNCT
ftr-332	2307	1	k-1s	k-1s	PROPN
ftr-332	2307	2	filed	file	VERB
ftr-332	2307	3	for	for	ADP
ftr-332	2307	4	the	the	DET
ftr-332	2307	5	2004	2004	NUM
ftr-332	2307	6	year	year	NOUN
ftr-332	2307	7	showed	show	VERB
ftr-332	2307	8	each	each	DET
ftr-332	2307	9	attorney	attorney	NOUN
ftr-332	2307	10	partner	partner	NOUN
ftr-332	2307	11	with	with	ADP
ftr-332	2307	12	a	a	DET
ftr-332	2307	13	30	30	NUM
ftr-332	2307	14	percent	percent	NOUN
ftr-332	2307	15	profit	profit	NOUN
ftr-332	2307	16	and	and	CCONJ
ftr-332	2307	17	loss	loss	NOUN
ftr-332	2307	18	interest	interest	NOUN
ftr-332	2307	19	and	and	CCONJ
ftr-332	2307	20	a	a	DET
ftr-332	2307	21	10	10	NUM
ftr-332	2307	22	percent	percent	NOUN
ftr-332	2307	23	profit	profit	NOUN
ftr-332	2307	24	and	and	CCONJ
ftr-332	2307	25	loss	loss	NOUN
ftr-332	2307	26	interest	interest	NOUN
ftr-332	2307	27	for	for	ADP
ftr-332	2307	28	the	the	DET
ftr-332	2307	29	s	s	PROPN
ftr-332	2307	30	corporation	corporation	NOUN
ftr-332	2307	31	.	.	PUNCT
ftr-332	2308	1	capital	capital	NOUN
ftr-332	2308	2	interests	interest	NOUN
ftr-332	2308	3	were	be	AUX
ftr-332	2308	4	reported	report	VERB
ftr-332	2308	5	as	as	ADP
ftr-332	2308	6	33.3	33.3	NUM
ftr-332	2308	7	percent	percent	NOUN
ftr-332	2308	8	for	for	ADP
ftr-332	2308	9	each	each	DET
ftr-332	2308	10	attorney	attorney	NOUN
ftr-332	2308	11	partner	partner	NOUN
ftr-332	2308	12	.	.	PUNCT
ftr-332	2309	1	the	the	DET
ftr-332	2309	2	taxpayer	taxpayer	NOUN
ftr-332	2309	3	could	could	AUX
ftr-332	2309	4	not	not	PART
ftr-332	2309	5	produce	produce	VERB
ftr-332	2309	6	a	a	DET
ftr-332	2309	7	written	write	VERB
ftr-332	2309	8	290	290	NUM
ftr-332	2309	9	florida	florida	PROPN
ftr-332	2309	10	tax	tax	NOUN
ftr-332	2309	11	review	review	NOUN
ftr-332	2309	12	[	[	X
ftr-332	2309	13	vol	vol	NOUN
ftr-332	2309	14	.	.	PUNCT
ftr-332	2310	1	12:5	12:5	NUM
ftr-332	2310	2	partnership	partnership	NOUN
ftr-332	2310	3	agreement	agreement	NOUN
ftr-332	2310	4	for	for	ADP
ftr-332	2310	5	the	the	DET
ftr-332	2310	6	2004	2004	NUM
ftr-332	2310	7	tax	tax	NOUN
ftr-332	2310	8	year	year	NOUN
ftr-332	2310	9	.	.	PUNCT
ftr-332	2311	1	the	the	DET
ftr-332	2311	2	firm	firm	NOUN
ftr-332	2311	3	amended	amend	VERB
ftr-332	2311	4	its	its	PRON
ftr-332	2311	5	partnership	partnership	NOUN
ftr-332	2311	6	agreement	agreement	NOUN
ftr-332	2311	7	in	in	ADP
ftr-332	2311	8	2005	2005	NUM
ftr-332	2311	9	to	to	PART
ftr-332	2311	10	eliminate	eliminate	VERB
ftr-332	2311	11	the	the	DET
ftr-332	2311	12	s	s	PROPN
ftr-332	2311	13	corporation	corporation	NOUN
ftr-332	2311	14	partner	partner	NOUN
ftr-332	2311	15	and	and	CCONJ
ftr-332	2311	16	allocate	allocate	ADJ
ftr-332	2311	17	partnership	partnership	NOUN
ftr-332	2311	18	income	income	NOUN
ftr-332	2311	19	among	among	ADP
ftr-332	2311	20	the	the	DET
ftr-332	2311	21	three	three	NUM
ftr-332	2311	22	attorneys	attorney	NOUN
ftr-332	2311	23	under	under	ADP
ftr-332	2311	24	a	a	DET
ftr-332	2311	25	formula	formula	NOUN
ftr-332	2311	26	that	that	PRON
ftr-332	2311	27	reflected	reflect	VERB
ftr-332	2311	28	income	income	NOUN
ftr-332	2311	29	from	from	ADP
ftr-332	2311	30	the	the	DET
ftr-332	2311	31	individual	individual	ADJ
ftr-332	2311	32	clients	client	NOUN
ftr-332	2311	33	of	of	ADP
ftr-332	2311	34	each	each	DET
ftr-332	2311	35	attorney	attorney	NOUN
ftr-332	2311	36	,	,	PUNCT
ftr-332	2311	37	which	which	PRON
ftr-332	2311	38	was	be	AUX
ftr-332	2311	39	accepted	accept	VERB
ftr-332	2311	40	by	by	ADP
ftr-332	2311	41	the	the	DET
ftr-332	2311	42	irs	irs	PROPN
ftr-332	2311	43	.	.	PUNCT
ftr-332	2312	1	the	the	DET
ftr-332	2312	2	court	court	NOUN
ftr-332	2312	3	(	(	PUNCT
ftr-332	2312	4	judge	judge	PROPN
ftr-332	2312	5	jacobs	jacobs	PROPN
ftr-332	2312	6	)	)	PUNCT
ftr-332	2312	7	held	hold	VERB
ftr-332	2312	8	that	that	SCONJ
ftr-332	2312	9	the	the	DET
ftr-332	2312	10	taxpayer	taxpayer	NOUN
ftr-332	2312	11	failed	fail	VERB
ftr-332	2312	12	to	to	PART
ftr-332	2312	13	meet	meet	VERB
ftr-332	2312	14	its	its	PRON
ftr-332	2312	15	burden	burden	NOUN
ftr-332	2312	16	to	to	PART
ftr-332	2312	17	establish	establish	VERB
ftr-332	2312	18	the	the	DET
ftr-332	2312	19	allocation	allocation	NOUN
ftr-332	2312	20	of	of	ADP
ftr-332	2312	21	income	income	NOUN
ftr-332	2312	22	in	in	ADP
ftr-332	2312	23	the	the	DET
ftr-332	2312	24	face	face	NOUN
ftr-332	2312	25	of	of	ADP
ftr-332	2312	26	the	the	DET
ftr-332	2312	27	missing	miss	VERB
ftr-332	2312	28	partnership	partnership	NOUN
ftr-332	2312	29	agreement	agreement	NOUN
ftr-332	2312	30	for	for	ADP
ftr-332	2312	31	2004	2004	NUM
ftr-332	2312	32	.	.	PUNCT
ftr-332	2313	1	the	the	DET
ftr-332	2313	2	court	court	NOUN
ftr-332	2313	3	did	do	AUX
ftr-332	2313	4	not	not	PART
ftr-332	2313	5	accept	accept	VERB
ftr-332	2313	6	the	the	DET
ftr-332	2313	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2313	8	assertion	assertion	NOUN
ftr-332	2313	9	that	that	SCONJ
ftr-332	2313	10	the	the	DET
ftr-332	2313	11	amended	amend	VERB
ftr-332	2313	12	2005	2005	NUM
ftr-332	2313	13	agreement	agreement	NOUN
ftr-332	2313	14	provided	provide	VERB
ftr-332	2313	15	evidence	evidence	NOUN
ftr-332	2313	16	of	of	ADP
ftr-332	2313	17	the	the	DET
ftr-332	2313	18	2004	2004	NUM
ftr-332	2313	19	provisions	provision	NOUN
ftr-332	2313	20	.	.	PUNCT
ftr-332	2314	1	as	as	ADP
ftr-332	2314	2	a	a	DET
ftr-332	2314	3	consequence	consequence	NOUN
ftr-332	2314	4	,	,	PUNCT
ftr-332	2314	5	the	the	DET
ftr-332	2314	6	court	court	NOUN
ftr-332	2314	7	determined	determine	VERB
ftr-332	2314	8	the	the	DET
ftr-332	2314	9	partners	partner	NOUN
ftr-332	2314	10	‘	'	PUNCT
ftr-332	2314	11	share	share	NOUN
ftr-332	2314	12	of	of	ADP
ftr-332	2314	13	2004	2004	NUM
ftr-332	2314	14	partnership	partnership	NOUN
ftr-332	2314	15	income	income	NOUN
ftr-332	2314	16	taking	take	VERB
ftr-332	2314	17	into	into	ADP
ftr-332	2314	18	account	account	NOUN
ftr-332	2314	19	the	the	DET
ftr-332	2314	20	facts	fact	NOUN
ftr-332	2314	21	and	and	CCONJ
ftr-332	2314	22	circumstances	circumstance	NOUN
ftr-332	2314	23	to	to	PART
ftr-332	2314	24	identify	identify	VERB
ftr-332	2314	25	the	the	DET
ftr-332	2314	26	partners	partner	NOUN
ftr-332	2314	27	‘	'	PUNCT
ftr-332	2314	28	distributive	distributive	ADJ
ftr-332	2314	29	shares	share	NOUN
ftr-332	2314	30	.	.	PUNCT
ftr-332	2315	1	the	the	DET
ftr-332	2315	2	court	court	NOUN
ftr-332	2315	3	affirmed	affirm	VERB
ftr-332	2315	4	the	the	DET
ftr-332	2315	5	irs	irs	PROPN
ftr-332	2315	6	reallocation	reallocation	NOUN
ftr-332	2315	7	of	of	ADP
ftr-332	2315	8	income	income	NOUN
ftr-332	2315	9	in	in	ADP
ftr-332	2315	10	accord	accord	NOUN
ftr-332	2315	11	with	with	ADP
ftr-332	2315	12	the	the	DET
ftr-332	2315	13	partners	partner	NOUN
ftr-332	2315	14	‘	‘	PART
ftr-332	2315	15	capital	capital	NOUN
ftr-332	2315	16	and	and	CCONJ
ftr-332	2315	17	profits	profit	NOUN
ftr-332	2315	18	interests	interest	NOUN
ftr-332	2315	19	absent	absent	ADJ
ftr-332	2315	20	the	the	DET
ftr-332	2315	21	special	special	ADJ
ftr-332	2315	22	allocation	allocation	NOUN
ftr-332	2315	23	.	.	PUNCT
ftr-332	2316	1	see	see	VERB
ftr-332	2316	2	another	another	DET
ftr-332	2316	3	issue	issue	NOUN
ftr-332	2316	4	in	in	ADP
ftr-332	2316	5	this	this	DET
ftr-332	2316	6	case	case	NOUN
ftr-332	2316	7	at	at	ADP
ftr-332	2316	8	xi.a	xi.a	PROPN
ftr-332	2316	9	.	.	PUNCT
ftr-332	2316	10	,	,	PUNCT
ftr-332	2316	11	below	below	ADV
ftr-332	2316	12	.	.	PUNCT
ftr-332	2317	1	2	2	X
ftr-332	2317	2	.	.	X
ftr-332	2317	3	section	section	NOUN
ftr-332	2317	4	47	47	NUM
ftr-332	2317	5	historic	historic	ADJ
ftr-332	2317	6	rehabilitation	rehabilitation	NOUN
ftr-332	2317	7	credits	credit	NOUN
ftr-332	2317	8	were	be	AUX
ftr-332	2317	9	allowed	allow	VERB
ftr-332	2317	10	to	to	ADP
ftr-332	2317	11	an	an	DET
ftr-332	2317	12	llc	llc	NOUN
ftr-332	2317	13	(	(	PUNCT
ftr-332	2317	14	taxed	tax	VERB
ftr-332	2317	15	as	as	ADP
ftr-332	2317	16	a	a	DET
ftr-332	2317	17	partnership	partnership	NOUN
ftr-332	2317	18	)	)	PUNCT
ftr-332	2317	19	in	in	ADP
ftr-332	2317	20	which	which	PRON
ftr-332	2317	21	pitney	pitney	NOUN
ftr-332	2317	22	bowes	bowes	NOUN
ftr-332	2317	23	was	be	AUX
ftr-332	2317	24	a	a	DET
ftr-332	2317	25	99.9	99.9	NUM
ftr-332	2317	26	percent	percent	NOUN
ftr-332	2317	27	member	member	NOUN
ftr-332	2317	28	despite	despite	SCONJ
ftr-332	2317	29	an	an	DET
ftr-332	2317	30	irs	irs	PROPN
ftr-332	2317	31	challenge	challenge	NOUN
ftr-332	2317	32	under	under	ADP
ftr-332	2317	33	the	the	DET
ftr-332	2317	34	anti	anti	ADJ
ftr-332	2317	35	-	-	ADJ
ftr-332	2317	36	abuse	abuse	ADJ
ftr-332	2317	37	provisions	provision	NOUN
ftr-332	2317	38	of	of	ADP
ftr-332	2317	39	reg	reg	NOUN
ftr-332	2317	40	.	.	PUNCT
ftr-332	2318	1	§	§	PROPN
ftr-332	2318	2	1.701	1.701	NUM
ftr-332	2318	3	-	-	SYM
ftr-332	2318	4	2	2	NUM
ftr-332	2318	5	,	,	PUNCT
ftr-332	2318	6	but	but	CCONJ
ftr-332	2318	7	it	it	PRON
ftr-332	2318	8	was	be	AUX
ftr-332	2318	9	too	too	ADV
ftr-332	2318	10	late	late	ADJ
ftr-332	2318	11	to	to	PART
ftr-332	2318	12	keep	keep	VERB
ftr-332	2318	13	the	the	DET
ftr-332	2318	14	miss	miss	PROPN
ftr-332	2318	15	america	america	PROPN
ftr-332	2318	16	pageant	pageant	PROPN
ftr-332	2318	17	in	in	ADP
ftr-332	2318	18	atlantic	atlantic	PROPN
ftr-332	2318	19	city	city	PROPN
ftr-332	2318	20	.	.	PUNCT
ftr-332	2319	1	historic	historic	ADJ
ftr-332	2319	2	boardwalk	boardwalk	NOUN
ftr-332	2319	3	hall	hall	NOUN
ftr-332	2319	4	,	,	PUNCT
ftr-332	2319	5	llc	llc	PROPN
ftr-332	2319	6	v.	v.	PROPN
ftr-332	2319	7	commissioner	commissioner	PROPN
ftr-332	2319	8	,	,	PUNCT
ftr-332	2319	9	136	136	NUM
ftr-332	2319	10	t.c	t.c	PROPN
ftr-332	2319	11	.	.	PROPN
ftr-332	2319	12	1	1	NUM
ftr-332	2319	13	(	(	PUNCT
ftr-332	2319	14	1/3/11	1/3/11	NUM
ftr-332	2319	15	)	)	PUNCT
ftr-332	2319	16	.	.	PUNCT
ftr-332	2320	1	the	the	DET
ftr-332	2320	2	tax	tax	NOUN
ftr-332	2320	3	court	court	NOUN
ftr-332	2320	4	(	(	PUNCT
ftr-332	2320	5	judge	judge	NOUN
ftr-332	2320	6	goeke	goeke	ADJ
ftr-332	2320	7	)	)	PUNCT
ftr-332	2320	8	held	hold	VERB
ftr-332	2320	9	that	that	SCONJ
ftr-332	2320	10	the	the	DET
ftr-332	2320	11	ownership	ownership	NOUN
ftr-332	2320	12	interest	interest	NOUN
ftr-332	2320	13	on	on	ADP
ftr-332	2320	14	the	the	DET
ftr-332	2320	15	historic	historic	PROPN
ftr-332	2320	16	east	east	PROPN
ftr-332	2320	17	hall	hall	NOUN
ftr-332	2320	18	of	of	ADP
ftr-332	2320	19	the	the	DET
ftr-332	2320	20	atlantic	atlantic	ADJ
ftr-332	2320	21	city	city	PROPN
ftr-332	2320	22	boardwalk	boardwalk	NOUN
ftr-332	2320	23	hall	hall	NOUN
ftr-332	2320	24	under	under	ADP
ftr-332	2320	25	a	a	DET
ftr-332	2320	26	35	35	NUM
ftr-332	2320	27	-	-	PUNCT
ftr-332	2320	28	year	year	NOUN
ftr-332	2320	29	lease	lease	NOUN
ftr-332	2320	30	belonging	belong	VERB
ftr-332	2320	31	to	to	ADP
ftr-332	2320	32	the	the	DET
ftr-332	2320	33	new	new	PROPN
ftr-332	2320	34	jersey	jersey	PROPN
ftr-332	2320	35	sports	sports	PROPN
ftr-332	2320	36	and	and	CCONJ
ftr-332	2320	37	exposition	exposition	NOUN
ftr-332	2320	38	authority	authority	NOUN
ftr-332	2320	39	could	could	AUX
ftr-332	2320	40	be	be	AUX
ftr-332	2320	41	transferred	transfer	VERB
ftr-332	2320	42	to	to	ADP
ftr-332	2320	43	historic	historic	ADJ
ftr-332	2320	44	boardwalk	boardwalk	NOUN
ftr-332	2320	45	hall	hall	NOUN
ftr-332	2320	46	,	,	PUNCT
ftr-332	2320	47	llc	llc	PROPN
ftr-332	2320	48	,	,	PUNCT
ftr-332	2320	49	in	in	ADP
ftr-332	2320	50	which	which	PRON
ftr-332	2320	51	pitney	pitney	NOUN
ftr-332	2320	52	bowes	bowes	NOUN
ftr-332	2320	53	(	(	PUNCT
ftr-332	2320	54	through	through	ADP
ftr-332	2320	55	a	a	DET
ftr-332	2320	56	subsidiary	subsidiary	NOUN
ftr-332	2320	57	and	and	CCONJ
ftr-332	2320	58	an	an	DET
ftr-332	2320	59	llc	llc	NOUN
ftr-332	2320	60	)	)	PUNCT
ftr-332	2320	61	was	be	AUX
ftr-332	2320	62	the	the	DET
ftr-332	2320	63	99.9	99.9	NUM
ftr-332	2320	64	percent	percent	NOUN
ftr-332	2320	65	member	member	NOUN
ftr-332	2320	66	(	(	PUNCT
ftr-332	2320	67	and	and	CCONJ
ftr-332	2320	68	the	the	DET
ftr-332	2320	69	njsea	njsea	NOUN
ftr-332	2320	70	was	be	AUX
ftr-332	2320	71	the	the	DET
ftr-332	2320	72	0.1	0.1	NUM
ftr-332	2320	73	percent	percent	NOUN
ftr-332	2320	74	member	member	NOUN
ftr-332	2320	75	)	)	PUNCT
ftr-332	2320	76	.	.	PUNCT
ftr-332	2321	1	along	along	ADP
ftr-332	2321	2	with	with	ADP
ftr-332	2321	3	ownership	ownership	NOUN
ftr-332	2321	4	went	go	VERB
ftr-332	2321	5	the	the	DET
ftr-332	2321	6	§	§	PROPN
ftr-332	2321	7	47	47	NUM
ftr-332	2321	8	federal	federal	ADJ
ftr-332	2321	9	tax	tax	NOUN
ftr-332	2321	10	credit	credit	NOUN
ftr-332	2321	11	of	of	ADP
ftr-332	2321	12	20	20	NUM
ftr-332	2321	13	percent	percent	NOUN
ftr-332	2321	14	of	of	ADP
ftr-332	2321	15	the	the	DET
ftr-332	2321	16	qualified	qualified	ADJ
ftr-332	2321	17	rehabilitation	rehabilitation	NOUN
ftr-332	2321	18	expenditures	expenditure	NOUN
ftr-332	2321	19	incurred	incur	VERB
ftr-332	2321	20	in	in	ADP
ftr-332	2321	21	transforming	transform	VERB
ftr-332	2321	22	the	the	DET
ftr-332	2321	23	run	run	VERB
ftr-332	2321	24	-	-	PUNCT
ftr-332	2321	25	down	down	ADP
ftr-332	2321	26	east	east	PROPN
ftr-332	2321	27	hall	hall	NOUN
ftr-332	2321	28	from	from	ADP
ftr-332	2321	29	a	a	DET
ftr-332	2321	30	flatfloor	flatfloor	NOUN
ftr-332	2321	31	convention	convention	NOUN
ftr-332	2321	32	space	space	NOUN
ftr-332	2321	33	to	to	ADP
ftr-332	2321	34	a	a	DET
ftr-332	2321	35	―special	―special	ADJ
ftr-332	2321	36	events	event	NOUN
ftr-332	2321	37	facility‖	facility‖	PROPN
ftr-332	2321	38	that	that	PRON
ftr-332	2321	39	could	could	AUX
ftr-332	2321	40	host	host	VERB
ftr-332	2321	41	concerts	concert	NOUN
ftr-332	2321	42	,	,	PUNCT
ftr-332	2321	43	sporting	sport	VERB
ftr-332	2321	44	events	event	NOUN
ftr-332	2321	45	and	and	CCONJ
ftr-332	2321	46	other	other	ADJ
ftr-332	2321	47	civic	civic	ADJ
ftr-332	2321	48	events	event	NOUN
ftr-332	2321	49	.	.	PUNCT
ftr-332	2322	1	pitney	pitney	NOUN
ftr-332	2322	2	bowes	bowe	NOUN
ftr-332	2322	3	became	become	VERB
ftr-332	2322	4	the	the	DET
ftr-332	2322	5	99.9	99.9	NUM
ftr-332	2322	6	percent	percent	NOUN
ftr-332	2322	7	member	member	NOUN
ftr-332	2322	8	of	of	ADP
ftr-332	2322	9	historic	historic	ADJ
ftr-332	2322	10	boardwalk	boardwalk	NOUN
ftr-332	2322	11	hall	hall	NOUN
ftr-332	2322	12	,	,	PUNCT
ftr-332	2322	13	llc	llc	PROPN
ftr-332	2322	14	,	,	PUNCT
ftr-332	2322	15	following	follow	VERB
ftr-332	2322	16	an	an	DET
ftr-332	2322	17	offering	offering	NOUN
ftr-332	2322	18	memorandum	memorandum	NOUN
ftr-332	2322	19	sent	send	VERB
ftr-332	2322	20	to	to	ADP
ftr-332	2322	21	nineteen	nineteen	NUM
ftr-332	2322	22	large	large	ADJ
ftr-332	2322	23	corporations	corporation	NOUN
ftr-332	2322	24	,	,	PUNCT
ftr-332	2322	25	which	which	PRON
ftr-332	2322	26	described	describe	VERB
ftr-332	2322	27	the	the	DET
ftr-332	2322	28	transaction	transaction	NOUN
ftr-332	2322	29	as	as	ADP
ftr-332	2322	30	a	a	DET
ftr-332	2322	31	―sale‖	―sale‖	PROPN
ftr-332	2322	32	of	of	ADP
ftr-332	2322	33	tax	tax	NOUN
ftr-332	2322	34	credits	credit	NOUN
ftr-332	2322	35	(	(	PUNCT
ftr-332	2322	36	although	although	SCONJ
ftr-332	2322	37	that	that	DET
ftr-332	2322	38	description	description	NOUN
ftr-332	2322	39	was	be	AUX
ftr-332	2322	40	not	not	PART
ftr-332	2322	41	repeated	repeat	VERB
ftr-332	2322	42	in	in	ADP
ftr-332	2322	43	any	any	PRON
ftr-332	2322	44	of	of	ADP
ftr-332	2322	45	the	the	DET
ftr-332	2322	46	subsequent	subsequent	ADJ
ftr-332	2322	47	documents	document	NOUN
ftr-332	2322	48	relating	relate	VERB
ftr-332	2322	49	to	to	ADP
ftr-332	2322	50	the	the	DET
ftr-332	2322	51	transaction	transaction	NOUN
ftr-332	2322	52	)	)	PUNCT
ftr-332	2322	53	.	.	PUNCT
ftr-332	2323	1	njsea	njsea	PROPN
ftr-332	2323	2	lent	lend	VERB
ftr-332	2323	3	about	about	ADV
ftr-332	2323	4	$	$	SYM
ftr-332	2323	5	57	57	NUM
ftr-332	2323	6	million	million	NUM
ftr-332	2323	7	to	to	ADP
ftr-332	2323	8	historic	historic	ADJ
ftr-332	2323	9	boardwalk	boardwalk	NOUN
ftr-332	2323	10	hall	hall	NOUN
ftr-332	2323	11	and	and	CCONJ
ftr-332	2323	12	pitney	pitney	NOUN
ftr-332	2323	13	bowes	bowe	NOUN
ftr-332	2323	14	made	make	VERB
ftr-332	2323	15	capital	capital	NOUN
ftr-332	2323	16	contributions	contribution	NOUN
ftr-332	2323	17	of	of	ADP
ftr-332	2323	18	more	more	ADJ
ftr-332	2323	19	than	than	ADP
ftr-332	2323	20	$	$	SYM
ftr-332	2323	21	18	18	NUM
ftr-332	2323	22	million	million	NUM
ftr-332	2323	23	to	to	ADP
ftr-332	2323	24	that	that	DET
ftr-332	2323	25	llc	llc	NOUN
ftr-332	2323	26	,	,	PUNCT
ftr-332	2323	27	as	as	ADV
ftr-332	2323	28	well	well	ADV
ftr-332	2323	29	as	as	ADP
ftr-332	2323	30	an	an	DET
ftr-332	2323	31	investor	investor	NOUN
ftr-332	2323	32	loan	loan	NOUN
ftr-332	2323	33	of	of	ADP
ftr-332	2323	34	about	about	ADV
ftr-332	2323	35	$	$	SYM
ftr-332	2323	36	1.2	1.2	NUM
ftr-332	2323	37	million	million	NUM
ftr-332	2323	38	.	.	PUNCT
ftr-332	2324	1	in	in	ADP
ftr-332	2324	2	that	that	DET
ftr-332	2324	3	offering	offer	VERB
ftr-332	2324	4	memorandum	memorandum	NOUN
ftr-332	2324	5	,	,	PUNCT
ftr-332	2324	6	losses	loss	NOUN
ftr-332	2324	7	were	be	AUX
ftr-332	2324	8	projected	project	VERB
ftr-332	2324	9	over	over	ADP
ftr-332	2324	10	the	the	DET
ftr-332	2324	11	first	first	ADJ
ftr-332	2324	12	decade	decade	NOUN
ftr-332	2324	13	of	of	ADP
ftr-332	2324	14	operation	operation	NOUN
ftr-332	2324	15	of	of	ADP
ftr-332	2324	16	east	east	PROPN
ftr-332	2324	17	hall	hall	PROPN
ftr-332	2324	18	.	.	PUNCT
ftr-332	2325	1	the	the	DET
ftr-332	2325	2	irs	irs	PROPN
ftr-332	2325	3	argued	argue	VERB
ftr-332	2325	4	that	that	SCONJ
ftr-332	2325	5	the	the	DET
ftr-332	2325	6	bulk	bulk	NOUN
ftr-332	2325	7	of	of	ADP
ftr-332	2325	8	the	the	DET
ftr-332	2325	9	pitney	pitney	NOUN
ftr-332	2325	10	bowes	bowes	NOUN
ftr-332	2325	11	contributions	contribution	NOUN
ftr-332	2325	12	were	be	AUX
ftr-332	2325	13	paid	pay	VERB
ftr-332	2325	14	out	out	ADP
ftr-332	2325	15	to	to	PART
ftr-332	2325	16	njsea	njsea	VERB
ftr-332	2325	17	as	as	ADP
ftr-332	2325	18	a	a	DET
ftr-332	2325	19	―development	―development	NOUN
ftr-332	2325	20	fee‖	fee‖	ADJ
ftr-332	2325	21	and	and	CCONJ
ftr-332	2325	22	that	that	SCONJ
ftr-332	2325	23	the	the	DET
ftr-332	2325	24	entire	entire	ADJ
ftr-332	2325	25	transaction	transaction	NOUN
ftr-332	2325	26	was	be	AUX
ftr-332	2325	27	a	a	DET
ftr-332	2325	28	sham	sham	NOUN
ftr-332	2325	29	because	because	SCONJ
ftr-332	2325	30	njsea	njsea	PROPN
ftr-332	2325	31	was	be	AUX
ftr-332	2325	32	going	go	VERB
ftr-332	2325	33	to	to	PART
ftr-332	2325	34	develop	develop	VERB
ftr-332	2325	35	east	east	NOUN
ftr-332	2325	36	hall	hall	PROPN
ftr-332	2325	37	regardless	regardless	ADV
ftr-332	2325	38	of	of	ADP
ftr-332	2325	39	whether	whether	SCONJ
ftr-332	2325	40	pitney	pitney	NOUN
ftr-332	2325	41	bowes	bowe	NOUN
ftr-332	2325	42	made	make	VERB
ftr-332	2325	43	its	its	PRON
ftr-332	2325	44	capital	capital	NOUN
ftr-332	2325	45	contributions	contribution	NOUN
ftr-332	2325	46	and	and	CCONJ
ftr-332	2325	47	loan	loan	NOUN
ftr-332	2325	48	.	.	PUNCT
ftr-332	2326	1			PROPN
ftr-332	2326	2	judge	judge	PROPN
ftr-332	2326	3	goeke	goeke	PROPN
ftr-332	2326	4	held	hold	VERB
ftr-332	2326	5	that	that	SCONJ
ftr-332	2326	6	one	one	NUM
ftr-332	2326	7	of	of	ADP
ftr-332	2326	8	the	the	DET
ftr-332	2326	9	purposes	purpose	NOUN
ftr-332	2326	10	of	of	ADP
ftr-332	2326	11	§	§	PROPN
ftr-332	2326	12	47	47	NUM
ftr-332	2326	13	was	be	AUX
ftr-332	2326	14	―to	―to	NUM
ftr-332	2326	15	encourage	encourage	VERB
ftr-332	2326	16	taxpayers	taxpayer	NOUN
ftr-332	2326	17	to	to	PART
ftr-332	2326	18	participate	participate	VERB
ftr-332	2326	19	in	in	ADP
ftr-332	2326	20	what	what	PRON
ftr-332	2326	21	would	would	AUX
ftr-332	2326	22	2012	2012	NUM
ftr-332	2326	23	]	]	PUNCT
ftr-332	2326	24	recent	recent	ADJ
ftr-332	2326	25	developments	development	NOUN
ftr-332	2326	26	in	in	ADP
ftr-332	2326	27	federal	federal	ADJ
ftr-332	2326	28	income	income	NOUN
ftr-332	2326	29	taxation	taxation	NOUN
ftr-332	2326	30	291	291	NUM
ftr-332	2326	31	otherwise	otherwise	ADV
ftr-332	2326	32	be	be	AUX
ftr-332	2326	33	an	an	DET
ftr-332	2326	34	unprofitable	unprofitable	ADJ
ftr-332	2326	35	activity,‖	activity,‖	NOUN
ftr-332	2326	36	and	and	CCONJ
ftr-332	2326	37	the	the	DET
ftr-332	2326	38	rehabilitation	rehabilitation	NOUN
ftr-332	2326	39	of	of	ADP
ftr-332	2326	40	east	east	PROPN
ftr-332	2326	41	hall	hall	PROPN
ftr-332	2326	42	was	be	AUX
ftr-332	2326	43	a	a	DET
ftr-332	2326	44	success	success	NOUN
ftr-332	2326	45	,	,	PUNCT
ftr-332	2326	46	leading	lead	VERB
ftr-332	2326	47	to	to	ADP
ftr-332	2326	48	the	the	DET
ftr-332	2326	49	conclusion	conclusion	NOUN
ftr-332	2326	50	that	that	SCONJ
ftr-332	2326	51	historic	historic	ADJ
ftr-332	2326	52	boardwalk	boardwalk	NOUN
ftr-332	2326	53	had	have	AUX
ftr-332	2326	54	objective	objective	ADJ
ftr-332	2326	55	economic	economic	ADJ
ftr-332	2326	56	substance	substance	NOUN
ftr-332	2326	57	.	.	PUNCT
ftr-332	2327	1	he	he	PRON
ftr-332	2327	2	also	also	ADV
ftr-332	2327	3	held	hold	VERB
ftr-332	2327	4	that	that	SCONJ
ftr-332	2327	5	pitney	pitney	NOUN
ftr-332	2327	6	bowes	bowes	NOUN
ftr-332	2327	7	and	and	CCONJ
ftr-332	2327	8	njsea	njsea	NOUN
ftr-332	2327	9	,	,	PUNCT
ftr-332	2327	10	―in	―in	VERB
ftr-332	2327	11	good	good	ADJ
ftr-332	2327	12	faith	faith	NOUN
ftr-332	2327	13	and	and	CCONJ
ftr-332	2327	14	acting	act	VERB
ftr-332	2327	15	with	with	ADP
ftr-332	2327	16	a	a	DET
ftr-332	2327	17	business	business	NOUN
ftr-332	2327	18	purpose	purpose	NOUN
ftr-332	2327	19	,	,	PUNCT
ftr-332	2327	20	intended	intend	VERB
ftr-332	2327	21	to	to	PART
ftr-332	2327	22	join	join	VERB
ftr-332	2327	23	together	together	ADV
ftr-332	2327	24	in	in	ADP
ftr-332	2327	25	the	the	DET
ftr-332	2327	26	present	present	ADJ
ftr-332	2327	27	conduct	conduct	NOUN
ftr-332	2327	28	of	of	ADP
ftr-332	2327	29	a	a	DET
ftr-332	2327	30	business	business	NOUN
ftr-332	2327	31	enterprise‖	enterprise‖	PROPN
ftr-332	2327	32	and	and	CCONJ
ftr-332	2327	33	that	that	SCONJ
ftr-332	2327	34	while	while	SCONJ
ftr-332	2327	35	the	the	DET
ftr-332	2327	36	offering	offering	NOUN
ftr-332	2327	37	memorandum	memorandum	NOUN
ftr-332	2327	38	used	use	VERB
ftr-332	2327	39	the	the	DET
ftr-332	2327	40	term	term	NOUN
ftr-332	2327	41	―sale,‖	―sale,‖	NOUN
ftr-332	2327	42	―it	―it	NUM
ftr-332	2327	43	was	be	AUX
ftr-332	2327	44	used	use	VERB
ftr-332	2327	45	in	in	ADP
ftr-332	2327	46	the	the	DET
ftr-332	2327	47	context	context	NOUN
ftr-332	2327	48	of	of	ADP
ftr-332	2327	49	describing	describe	VERB
ftr-332	2327	50	an	an	DET
ftr-332	2327	51	investment	investment	NOUN
ftr-332	2327	52	transaction.‖	transaction.‖	NOUN
ftr-332	2327	53	finally	finally	ADV
ftr-332	2327	54	,	,	PUNCT
ftr-332	2327	55	judge	judge	NOUN
ftr-332	2327	56	goeke	goeke	ADJ
ftr-332	2327	57	used	use	VERB
ftr-332	2327	58	reg	reg	NOUN
ftr-332	2327	59	.	.	PUNCT
ftr-332	2328	1	§	§	PROPN
ftr-332	2328	2	1.701	1.701	NUM
ftr-332	2328	3	-	-	NUM
ftr-332	2328	4	2(d	2(d	NUM
ftr-332	2328	5	)	)	PUNCT
ftr-332	2328	6	,	,	PUNCT
ftr-332	2328	7	example	example	NOUN
ftr-332	2328	8	(	(	PUNCT
ftr-332	2328	9	6	6	NUM
ftr-332	2328	10	)	)	PUNCT
ftr-332	2328	11	,	,	PUNCT
ftr-332	2328	12	involving	involve	VERB
ftr-332	2328	13	two	two	NUM
ftr-332	2328	14	high	high	ADJ
ftr-332	2328	15	-	-	PUNCT
ftr-332	2328	16	bracket	bracket	NOUN
ftr-332	2328	17	taxpayers	taxpayer	NOUN
ftr-332	2328	18	who	who	PRON
ftr-332	2328	19	joined	join	VERB
ftr-332	2328	20	with	with	ADP
ftr-332	2328	21	a	a	DET
ftr-332	2328	22	corporation	corporation	NOUN
ftr-332	2328	23	to	to	PART
ftr-332	2328	24	form	form	VERB
ftr-332	2328	25	a	a	DET
ftr-332	2328	26	partnership	partnership	NOUN
ftr-332	2328	27	to	to	PART
ftr-332	2328	28	own	own	VERB
ftr-332	2328	29	and	and	CCONJ
ftr-332	2328	30	operate	operate	VERB
ftr-332	2328	31	a	a	DET
ftr-332	2328	32	building	building	NOUN
ftr-332	2328	33	that	that	PRON
ftr-332	2328	34	qualifies	qualify	VERB
ftr-332	2328	35	for	for	ADP
ftr-332	2328	36	§	§	PROPN
ftr-332	2328	37	42	42	NUM
ftr-332	2328	38	low	low	ADJ
ftr-332	2328	39	-	-	PUNCT
ftr-332	2328	40	income	income	NOUN
ftr-332	2328	41	housing	housing	NOUN
ftr-332	2328	42	credits	credit	NOUN
ftr-332	2328	43	,	,	PUNCT
ftr-332	2328	44	to	to	PART
ftr-332	2328	45	conclude	conclude	VERB
ftr-332	2328	46	that	that	DET
ftr-332	2328	47	reg	reg	NOUN
ftr-332	2328	48	.	.	PUNCT
ftr-332	2329	1	§	§	PROPN
ftr-332	2329	2	1.701	1.701	NUM
ftr-332	2329	3	-	-	SYM
ftr-332	2329	4	2	2	NUM
ftr-332	2329	5	did	do	AUX
ftr-332	2329	6	not	not	PART
ftr-332	2329	7	apply	apply	VERB
ftr-332	2329	8	to	to	ADP
ftr-332	2329	9	the	the	DET
ftr-332	2329	10	historic	historic	ADJ
ftr-332	2329	11	boardwalk	boardwalk	NOUN
ftr-332	2329	12	transaction	transaction	NOUN
ftr-332	2329	13	because	because	SCONJ
ftr-332	2329	14	that	that	DET
ftr-332	2329	15	regulation	regulation	NOUN
ftr-332	2329	16	―clearly	―clearly	ADV
ftr-332	2329	17	contemplate[s	contemplate[s	PROPN
ftr-332	2329	18	]	]	X
ftr-332	2329	19	a	a	DET
ftr-332	2329	20	situation	situation	NOUN
ftr-332	2329	21	in	in	ADP
ftr-332	2329	22	which	which	PRON
ftr-332	2329	23	a	a	DET
ftr-332	2329	24	partnership	partnership	NOUN
ftr-332	2329	25	is	be	AUX
ftr-332	2329	26	used	use	VERB
ftr-332	2329	27	to	to	PART
ftr-332	2329	28	transfer	transfer	VERB
ftr-332	2329	29	valuable	valuable	ADJ
ftr-332	2329	30	tax	tax	NOUN
ftr-332	2329	31	attributes	attribute	NOUN
ftr-332	2329	32	from	from	ADP
ftr-332	2329	33	an	an	DET
ftr-332	2329	34	entity	entity	NOUN
ftr-332	2329	35	that	that	PRON
ftr-332	2329	36	can	can	AUX
ftr-332	2329	37	not	not	PART
ftr-332	2329	38	use	use	VERB
ftr-332	2329	39	them	they	PRON
ftr-332	2329	40	.	.	PUNCT
ftr-332	2329	41	.	.	PUNCT
ftr-332	2329	42	.	.	PUNCT
ftr-332	2330	1	to	to	ADP
ftr-332	2330	2	[	[	X
ftr-332	2330	3	a	a	DET
ftr-332	2330	4	taxpayer	taxpayer	NOUN
ftr-332	2330	5	]	]	PUNCT
ftr-332	2330	6	who	who	PRON
ftr-332	2330	7	can	can	AUX
ftr-332	2330	8	.	.	PUNCT
ftr-332	2330	9	.	.	PUNCT
ftr-332	2330	10	.	.	PUNCT
ftr-332	2331	1	.‖	.‖	PROPN
ftr-332	2331	2			NOUN
ftr-332	2331	3	query	query	NOUN
ftr-332	2331	4	whether	whether	SCONJ
ftr-332	2331	5	―economic	―economic	PROPN
ftr-332	2331	6	substance‖	substance‖	PROPN
ftr-332	2331	7	requirements	requirement	NOUN
ftr-332	2331	8	are	be	AUX
ftr-332	2331	9	applicable	applicable	ADJ
ftr-332	2331	10	when	when	SCONJ
ftr-332	2331	11	the	the	DET
ftr-332	2331	12	tax	tax	NOUN
ftr-332	2331	13	benefits	benefit	NOUN
ftr-332	2331	14	take	take	VERB
ftr-332	2331	15	the	the	DET
ftr-332	2331	16	form	form	NOUN
ftr-332	2331	17	of	of	ADP
ftr-332	2331	18	tax	tax	NOUN
ftr-332	2331	19	credits	credit	NOUN
ftr-332	2331	20	enacted	enact	VERB
ftr-332	2331	21	to	to	PART
ftr-332	2331	22	encourage	encourage	VERB
ftr-332	2331	23	specific	specific	ADJ
ftr-332	2331	24	types	type	NOUN
ftr-332	2331	25	of	of	ADP
ftr-332	2331	26	investments	investment	NOUN
ftr-332	2331	27	?	?	PUNCT
ftr-332	2332	1	3	3	X
ftr-332	2332	2	.	.	X
ftr-332	2332	3	state	state	NOUN
ftr-332	2332	4	rehabilitation	rehabilitation	NOUN
ftr-332	2332	5	tax	tax	NOUN
ftr-332	2332	6	credits	credit	NOUN
ftr-332	2332	7	for	for	ADP
ftr-332	2332	8	sale	sale	NOUN
ftr-332	2332	9	,	,	PUNCT
ftr-332	2332	10	or	or	CCONJ
ftr-332	2332	11	not	not	PART
ftr-332	2332	12	.	.	PUNCT
ftr-332	2333	1	virginia	virginia	PROPN
ftr-332	2333	2	historic	historic	ADJ
ftr-332	2333	3	tax	tax	PROPN
ftr-332	2333	4	credit	credit	NOUN
ftr-332	2333	5	fund	fund	NOUN
ftr-332	2333	6	2001	2001	NUM
ftr-332	2333	7	lp	lp	PROPN
ftr-332	2333	8	v.	v.	PROPN
ftr-332	2333	9	commissioner	commissioner	PROPN
ftr-332	2333	10	,	,	PUNCT
ftr-332	2333	11	t.c	t.c	PROPN
ftr-332	2333	12	.	.	PROPN
ftr-332	2333	13	memo	memo	NOUN
ftr-332	2333	14	.	.	PUNCT
ftr-332	2334	1	2009	2009	NUM
ftr-332	2334	2	-	-	SYM
ftr-332	2334	3	295	295	NUM
ftr-332	2334	4	(	(	PUNCT
ftr-332	2334	5	12/21/09	12/21/09	PROPN
ftr-332	2334	6	)	)	PUNCT
ftr-332	2334	7	.	.	PUNCT
ftr-332	2335	1	the	the	DET
ftr-332	2335	2	virginia	virginia	PROPN
ftr-332	2335	3	historic	historic	PROPN
ftr-332	2335	4	rehabilitation	rehabilitation	PROPN
ftr-332	2335	5	credit	credit	NOUN
ftr-332	2335	6	program	program	NOUN
ftr-332	2335	7	contains	contain	VERB
ftr-332	2335	8	an	an	DET
ftr-332	2335	9	allocation	allocation	NOUN
ftr-332	2335	10	provision	provision	NOUN
ftr-332	2335	11	that	that	PRON
ftr-332	2335	12	allows	allow	VERB
ftr-332	2335	13	a	a	DET
ftr-332	2335	14	developer	developer	NOUN
ftr-332	2335	15	partnership	partnership	NOUN
ftr-332	2335	16	to	to	PART
ftr-332	2335	17	allocate	allocate	VERB
ftr-332	2335	18	state	state	NOUN
ftr-332	2335	19	rehabilitation	rehabilitation	NOUN
ftr-332	2335	20	tax	tax	NOUN
ftr-332	2335	21	credits	credit	NOUN
ftr-332	2335	22	to	to	ADP
ftr-332	2335	23	partners	partner	NOUN
ftr-332	2335	24	in	in	ADP
ftr-332	2335	25	proportion	proportion	NOUN
ftr-332	2335	26	to	to	ADP
ftr-332	2335	27	their	their	PRON
ftr-332	2335	28	ownership	ownership	NOUN
ftr-332	2335	29	interests	interest	NOUN
ftr-332	2335	30	in	in	ADP
ftr-332	2335	31	the	the	DET
ftr-332	2335	32	partnership	partnership	NOUN
ftr-332	2335	33	or	or	CCONJ
ftr-332	2335	34	as	as	SCONJ
ftr-332	2335	35	the	the	DET
ftr-332	2335	36	partners	partner	NOUN
ftr-332	2335	37	mutually	mutually	ADV
ftr-332	2335	38	agree	agree	VERB
ftr-332	2335	39	.	.	PUNCT
ftr-332	2336	1	the	the	DET
ftr-332	2336	2	taxpayer	taxpayer	NOUN
ftr-332	2336	3	partnership	partnership	NOUN
ftr-332	2336	4	was	be	AUX
ftr-332	2336	5	a	a	DET
ftr-332	2336	6	state	state	NOUN
ftr-332	2336	7	tax	tax	NOUN
ftr-332	2336	8	credit	credit	NOUN
ftr-332	2336	9	partner	partner	NOUN
ftr-332	2336	10	in	in	ADP
ftr-332	2336	11	partnerships	partnership	NOUN
ftr-332	2336	12	developing	develop	VERB
ftr-332	2336	13	historic	historic	ADJ
ftr-332	2336	14	rehabilitation	rehabilitation	NOUN
ftr-332	2336	15	projects	project	NOUN
ftr-332	2336	16	in	in	ADP
ftr-332	2336	17	virginia	virginia	PROPN
ftr-332	2336	18	.	.	PUNCT
ftr-332	2337	1	the	the	DET
ftr-332	2337	2	taxpayer	taxpayer	PROPN
ftr-332	2337	3	limited	limited	PROPN
ftr-332	2337	4	partnership	partnership	NOUN
ftr-332	2337	5	,	,	PUNCT
ftr-332	2337	6	as	as	ADP
ftr-332	2337	7	a	a	DET
ftr-332	2337	8	state	state	NOUN
ftr-332	2337	9	tax	tax	NOUN
ftr-332	2337	10	credit	credit	NOUN
ftr-332	2337	11	partner	partner	NOUN
ftr-332	2337	12	,	,	PUNCT
ftr-332	2337	13	held	hold	VERB
ftr-332	2337	14	a	a	DET
ftr-332	2337	15	small	small	ADJ
ftr-332	2337	16	percentage	percentage	NOUN
ftr-332	2337	17	ownership	ownership	NOUN
ftr-332	2337	18	interest	interest	NOUN
ftr-332	2337	19	in	in	ADP
ftr-332	2337	20	virginia	virginia	PROPN
ftr-332	2337	21	rehabilitation	rehabilitation	NOUN
ftr-332	2337	22	projects	project	NOUN
ftr-332	2337	23	but	but	CCONJ
ftr-332	2337	24	was	be	AUX
ftr-332	2337	25	allocated	allocate	VERB
ftr-332	2337	26	most	most	ADJ
ftr-332	2337	27	of	of	ADP
ftr-332	2337	28	the	the	DET
ftr-332	2337	29	rehabilitation	rehabilitation	NOUN
ftr-332	2337	30	tax	tax	NOUN
ftr-332	2337	31	credits	credit	NOUN
ftr-332	2337	32	that	that	PRON
ftr-332	2337	33	the	the	DET
ftr-332	2337	34	developer	developer	NOUN
ftr-332	2337	35	partnership	partnership	NOUN
ftr-332	2337	36	could	could	AUX
ftr-332	2337	37	otherwise	otherwise	ADV
ftr-332	2337	38	not	not	PART
ftr-332	2337	39	use	use	VERB
ftr-332	2337	40	.	.	PUNCT
ftr-332	2338	1	the	the	DET
ftr-332	2338	2	taxpayer	taxpayer	NOUN
ftr-332	2338	3	partnership	partnership	NOUN
ftr-332	2338	4	also	also	ADV
ftr-332	2338	5	purchased	purchase	VERB
ftr-332	2338	6	state	state	NOUN
ftr-332	2338	7	tax	tax	NOUN
ftr-332	2338	8	credits	credit	NOUN
ftr-332	2338	9	under	under	ADP
ftr-332	2338	10	a	a	DET
ftr-332	2338	11	one	one	NUM
ftr-332	2338	12	-	-	PUNCT
ftr-332	2338	13	time	time	NOUN
ftr-332	2338	14	transfer	transfer	NOUN
ftr-332	2338	15	provision	provision	NOUN
ftr-332	2338	16	.	.	PUNCT
ftr-332	2339	1	the	the	DET
ftr-332	2339	2	taxpayer	taxpayer	NOUN
ftr-332	2339	3	in	in	ADP
ftr-332	2339	4	turn	turn	NOUN
ftr-332	2339	5	received	receive	VERB
ftr-332	2339	6	capital	capital	NOUN
ftr-332	2339	7	contributions	contribution	NOUN
ftr-332	2339	8	from	from	ADP
ftr-332	2339	9	282	282	NUM
ftr-332	2339	10	investor	investor	NOUN
ftr-332	2339	11	limited	limited	ADJ
ftr-332	2339	12	partners	partner	NOUN
ftr-332	2339	13	(	(	PUNCT
ftr-332	2339	14	either	either	CCONJ
ftr-332	2339	15	directly	directly	ADV
ftr-332	2339	16	or	or	CCONJ
ftr-332	2339	17	through	through	ADP
ftr-332	2339	18	a	a	DET
ftr-332	2339	19	lower	low	ADJ
ftr-332	2339	20	-	-	PUNCT
ftr-332	2339	21	tier	tier	NOUN
ftr-332	2339	22	llc	llc	NOUN
ftr-332	2339	23	or	or	CCONJ
ftr-332	2339	24	lp	lp	NOUN
ftr-332	2339	25	)	)	PUNCT
ftr-332	2339	26	.	.	PUNCT
ftr-332	2340	1	the	the	DET
ftr-332	2340	2	pooled	pool	VERB
ftr-332	2340	3	capital	capital	NOUN
ftr-332	2340	4	was	be	AUX
ftr-332	2340	5	invested	invest	VERB
ftr-332	2340	6	in	in	ADP
ftr-332	2340	7	various	various	ADJ
ftr-332	2340	8	developer	developer	NOUN
ftr-332	2340	9	rehabilitation	rehabilitation	NOUN
ftr-332	2340	10	partnerships	partnership	NOUN
ftr-332	2340	11	.	.	PUNCT
ftr-332	2341	1	the	the	DET
ftr-332	2341	2	virginia	virginia	PROPN
ftr-332	2341	3	state	state	PROPN
ftr-332	2341	4	rehabilitation	rehabilitation	NOUN
ftr-332	2341	5	credits	credit	NOUN
ftr-332	2341	6	were	be	AUX
ftr-332	2341	7	allocated	allocate	VERB
ftr-332	2341	8	to	to	ADP
ftr-332	2341	9	the	the	DET
ftr-332	2341	10	investor	investor	NOUN
ftr-332	2341	11	partners	partner	NOUN
ftr-332	2341	12	.	.	PUNCT
ftr-332	2342	1	in	in	ADP
ftr-332	2342	2	general	general	ADJ
ftr-332	2342	3	each	each	DET
ftr-332	2342	4	investor	investor	NOUN
ftr-332	2342	5	was	be	AUX
ftr-332	2342	6	allocated	allocate	VERB
ftr-332	2342	7	$	$	SYM
ftr-332	2342	8	1	1	NUM
ftr-332	2342	9	of	of	ADP
ftr-332	2342	10	state	state	NOUN
ftr-332	2342	11	tax	tax	NOUN
ftr-332	2342	12	credit	credit	NOUN
ftr-332	2342	13	for	for	ADP
ftr-332	2342	14	each	each	DET
ftr-332	2342	15	$	$	SYM
ftr-332	2342	16	0.74	0.74	NUM
ftr-332	2342	17	invested	invest	VERB
ftr-332	2342	18	.	.	PUNCT
ftr-332	2343	1	the	the	DET
ftr-332	2343	2	investors	investor	NOUN
ftr-332	2343	3	were	be	AUX
ftr-332	2343	4	―bought	―bought	VERB
ftr-332	2343	5	out	out	ADV
ftr-332	2343	6	after	after	SCONJ
ftr-332	2343	7	the	the	DET
ftr-332	2343	8	partnerships	partnership	NOUN
ftr-332	2343	9	accomplished	accomplish	VERB
ftr-332	2343	10	their	their	PRON
ftr-332	2343	11	purpose.‖	purpose.‖	NOUN
ftr-332	2343	12			PRON
ftr-332	2344	1	the	the	DET
ftr-332	2344	2	court	court	NOUN
ftr-332	2344	3	(	(	PUNCT
ftr-332	2344	4	judge	judge	PROPN
ftr-332	2344	5	kroupa	kroupa	NOUN
ftr-332	2344	6	)	)	PUNCT
ftr-332	2344	7	rejected	reject	VERB
ftr-332	2344	8	the	the	DET
ftr-332	2344	9	irs‘s	irs‘s	NOUN
ftr-332	2344	10	alternative	alternative	ADJ
ftr-332	2344	11	assertions	assertion	NOUN
ftr-332	2344	12	that	that	SCONJ
ftr-332	2344	13	the	the	DET
ftr-332	2344	14	partnership	partnership	NOUN
ftr-332	2344	15	derived	derive	VERB
ftr-332	2344	16	income	income	NOUN
ftr-332	2344	17	from	from	ADP
ftr-332	2344	18	the	the	DET
ftr-332	2344	19	sale	sale	NOUN
ftr-332	2344	20	of	of	ADP
ftr-332	2344	21	state	state	NOUN
ftr-332	2344	22	tax	tax	NOUN
ftr-332	2344	23	credits	credit	NOUN
ftr-332	2344	24	to	to	ADP
ftr-332	2344	25	the	the	DET
ftr-332	2344	26	investors	investor	NOUN
ftr-332	2344	27	who	who	PRON
ftr-332	2344	28	were	be	AUX
ftr-332	2344	29	not	not	PART
ftr-332	2344	30	partners	partner	NOUN
ftr-332	2344	31	,	,	PUNCT
ftr-332	2344	32	or	or	CCONJ
ftr-332	2344	33	if	if	SCONJ
ftr-332	2344	34	the	the	DET
ftr-332	2344	35	investors	investor	NOUN
ftr-332	2344	36	were	be	AUX
ftr-332	2344	37	to	to	PART
ftr-332	2344	38	be	be	AUX
ftr-332	2344	39	recognized	recognize	VERB
ftr-332	2344	40	as	as	ADP
ftr-332	2344	41	partners	partner	NOUN
ftr-332	2344	42	in	in	ADP
ftr-332	2344	43	the	the	DET
ftr-332	2344	44	tax	tax	NOUN
ftr-332	2344	45	credit	credit	NOUN
ftr-332	2344	46	partnerships	partnership	NOUN
ftr-332	2344	47	,	,	PUNCT
ftr-332	2344	48	the	the	DET
ftr-332	2344	49	transactions	transaction	NOUN
ftr-332	2344	50	constituted	constitute	VERB
ftr-332	2344	51	disguised	disguised	ADJ
ftr-332	2344	52	sales	sale	NOUN
ftr-332	2344	53	of	of	ADP
ftr-332	2344	54	the	the	DET
ftr-332	2344	55	state	state	NOUN
ftr-332	2344	56	tax	tax	NOUN
ftr-332	2344	57	credits	credit	NOUN
ftr-332	2344	58	under	under	ADP
ftr-332	2344	59	§	§	PROPN
ftr-332	2344	60	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-332	2344	61	)	)	PUNCT
ftr-332	2344	62	.	.	PUNCT
ftr-332	2345	1	the	the	DET
ftr-332	2345	2	court	court	NOUN
ftr-332	2345	3	was	be	AUX
ftr-332	2345	4	impressed	impress	VERB
ftr-332	2345	5	by	by	ADP
ftr-332	2345	6	several	several	ADJ
ftr-332	2345	7	elements	element	NOUN
ftr-332	2345	8	of	of	ADP
ftr-332	2345	9	the	the	DET
ftr-332	2345	10	transactions	transaction	NOUN
ftr-332	2345	11	in	in	ADP
ftr-332	2345	12	determining	determine	VERB
ftr-332	2345	13	that	that	SCONJ
ftr-332	2345	14	the	the	DET
ftr-332	2345	15	investors	investor	NOUN
ftr-332	2345	16	created	create	VERB
ftr-332	2345	17	a	a	DET
ftr-332	2345	18	community	community	NOUN
ftr-332	2345	19	of	of	ADP
ftr-332	2345	20	interest	interest	NOUN
ftr-332	2345	21	in	in	ADP
ftr-332	2345	22	profits	profit	NOUN
ftr-332	2345	23	and	and	CCONJ
ftr-332	2345	24	losses	loss	NOUN
ftr-332	2345	25	by	by	ADP
ftr-332	2345	26	joining	join	VERB
ftr-332	2345	27	together	together	ADV
ftr-332	2345	28	for	for	ADP
ftr-332	2345	29	a	a	DET
ftr-332	2345	30	business	business	NOUN
ftr-332	2345	31	purpose	purpose	NOUN
ftr-332	2345	32	:	:	PUNCT
ftr-332	2345	33	the	the	DET
ftr-332	2345	34	parties	party	NOUN
ftr-332	2345	35	agreed	agree	VERB
ftr-332	2345	36	to	to	PART
ftr-332	2345	37	form	form	VERB
ftr-332	2345	38	a	a	DET
ftr-332	2345	39	partnership	partnership	NOUN
ftr-332	2345	40	,	,	PUNCT
ftr-332	2345	41	they	they	PRON
ftr-332	2345	42	292	292	NUM
ftr-332	2345	43	florida	florida	PROPN
ftr-332	2345	44	tax	tax	NOUN
ftr-332	2345	45	review	review	NOUN
ftr-332	2345	46	[	[	X
ftr-332	2345	47	vol	vol	NOUN
ftr-332	2345	48	.	.	PUNCT
ftr-332	2346	1	12:5	12:5	NUM
ftr-332	2346	2	acted	act	VERB
ftr-332	2346	3	as	as	ADP
ftr-332	2346	4	partners	partner	NOUN
ftr-332	2346	5	,	,	PUNCT
ftr-332	2346	6	the	the	DET
ftr-332	2346	7	parties	party	NOUN
ftr-332	2346	8	pooled	pool	VERB
ftr-332	2346	9	resources	resource	NOUN
ftr-332	2346	10	in	in	ADP
ftr-332	2346	11	that	that	SCONJ
ftr-332	2346	12	the	the	DET
ftr-332	2346	13	investors	investor	NOUN
ftr-332	2346	14	‘	'	PUNCT
ftr-332	2346	15	contributed	contribute	VERB
ftr-332	2346	16	capital	capital	NOUN
ftr-332	2346	17	and	and	CCONJ
ftr-332	2346	18	the	the	DET
ftr-332	2346	19	general	general	ADJ
ftr-332	2346	20	partners	partner	NOUN
ftr-332	2346	21	contributed	contribute	VERB
ftr-332	2346	22	capital	capital	NOUN
ftr-332	2346	23	and	and	CCONJ
ftr-332	2346	24	services	service	NOUN
ftr-332	2346	25	,	,	PUNCT
ftr-332	2346	26	and	and	CCONJ
ftr-332	2346	27	that	that	SCONJ
ftr-332	2346	28	the	the	DET
ftr-332	2346	29	partners	partner	NOUN
ftr-332	2346	30	had	have	VERB
ftr-332	2346	31	a	a	DET
ftr-332	2346	32	business	business	NOUN
ftr-332	2346	33	purpose	purpose	NOUN
ftr-332	2346	34	in	in	ADP
ftr-332	2346	35	terms	term	NOUN
ftr-332	2346	36	of	of	ADP
ftr-332	2346	37	deriving	derive	VERB
ftr-332	2346	38	a	a	DET
ftr-332	2346	39	net	net	ADJ
ftr-332	2346	40	economic	economic	ADJ
ftr-332	2346	41	benefit	benefit	NOUN
ftr-332	2346	42	from	from	ADP
ftr-332	2346	43	state	state	NOUN
ftr-332	2346	44	income	income	NOUN
ftr-332	2346	45	tax	tax	NOUN
ftr-332	2346	46	savings	saving	NOUN
ftr-332	2346	47	(	(	PUNCT
ftr-332	2346	48	which	which	PRON
ftr-332	2346	49	was	be	AUX
ftr-332	2346	50	not	not	PART
ftr-332	2346	51	a	a	DET
ftr-332	2346	52	federal	federal	ADJ
ftr-332	2346	53	tax	tax	NOUN
ftr-332	2346	54	savings	saving	NOUN
ftr-332	2346	55	)	)	PUNCT
ftr-332	2346	56	.	.	PUNCT
ftr-332	2347	1	the	the	DET
ftr-332	2347	2	court	court	NOUN
ftr-332	2347	3	further	far	ADV
ftr-332	2347	4	held	hold	VERB
ftr-332	2347	5	that	that	SCONJ
ftr-332	2347	6	the	the	DET
ftr-332	2347	7	substance	substance	NOUN
ftr-332	2347	8	of	of	ADP
ftr-332	2347	9	the	the	DET
ftr-332	2347	10	transactions	transaction	NOUN
ftr-332	2347	11	was	be	AUX
ftr-332	2347	12	the	the	DET
ftr-332	2347	13	formation	formation	NOUN
ftr-332	2347	14	of	of	ADP
ftr-332	2347	15	a	a	DET
ftr-332	2347	16	partnership	partnership	NOUN
ftr-332	2347	17	rather	rather	ADV
ftr-332	2347	18	than	than	ADP
ftr-332	2347	19	the	the	DET
ftr-332	2347	20	sale	sale	NOUN
ftr-332	2347	21	and	and	CCONJ
ftr-332	2347	22	purchase	purchase	NOUN
ftr-332	2347	23	of	of	ADP
ftr-332	2347	24	the	the	DET
ftr-332	2347	25	state	state	NOUN
ftr-332	2347	26	tax	tax	NOUN
ftr-332	2347	27	credits	credit	NOUN
ftr-332	2347	28	in	in	ADP
ftr-332	2347	29	part	part	NOUN
ftr-332	2347	30	because	because	SCONJ
ftr-332	2347	31	the	the	DET
ftr-332	2347	32	transaction	transaction	NOUN
ftr-332	2347	33	was	be	AUX
ftr-332	2347	34	compelled	compel	VERB
ftr-332	2347	35	by	by	ADP
ftr-332	2347	36	the	the	DET
ftr-332	2347	37	form	form	NOUN
ftr-332	2347	38	of	of	ADP
ftr-332	2347	39	investment	investment	NOUN
ftr-332	2347	40	specified	specify	VERB
ftr-332	2347	41	by	by	ADP
ftr-332	2347	42	the	the	DET
ftr-332	2347	43	virginia	virginia	PROPN
ftr-332	2347	44	program	program	NOUN
ftr-332	2347	45	that	that	PRON
ftr-332	2347	46	encouraged	encourage	VERB
ftr-332	2347	47	the	the	DET
ftr-332	2347	48	use	use	NOUN
ftr-332	2347	49	of	of	ADP
ftr-332	2347	50	partnerships	partnership	NOUN
ftr-332	2347	51	as	as	ADP
ftr-332	2347	52	a	a	DET
ftr-332	2347	53	vehicle	vehicle	NOUN
ftr-332	2347	54	for	for	ADP
ftr-332	2347	55	attracting	attract	VERB
ftr-332	2347	56	capital	capital	NOUN
ftr-332	2347	57	into	into	ADP
ftr-332	2347	58	historic	historic	ADJ
ftr-332	2347	59	rehabilitation	rehabilitation	NOUN
ftr-332	2347	60	.	.	PUNCT
ftr-332	2348	1	rather	rather	ADV
ftr-332	2348	2	than	than	ADP
ftr-332	2348	3	treating	treat	VERB
ftr-332	2348	4	the	the	DET
ftr-332	2348	5	investors	investor	NOUN
ftr-332	2348	6	as	as	ADP
ftr-332	2348	7	purchasers	purchaser	NOUN
ftr-332	2348	8	of	of	ADP
ftr-332	2348	9	state	state	NOUN
ftr-332	2348	10	tax	tax	NOUN
ftr-332	2348	11	credits	credit	NOUN
ftr-332	2348	12	,	,	PUNCT
ftr-332	2348	13	the	the	DET
ftr-332	2348	14	court	court	NOUN
ftr-332	2348	15	concluded	conclude	VERB
ftr-332	2348	16	that	that	SCONJ
ftr-332	2348	17	the	the	DET
ftr-332	2348	18	investors	investor	NOUN
ftr-332	2348	19	‘	‘	PART
ftr-332	2348	20	funds	fund	NOUN
ftr-332	2348	21	were	be	AUX
ftr-332	2348	22	pooled	pool	VERB
ftr-332	2348	23	to	to	PART
ftr-332	2348	24	facilitate	facilitate	VERB
ftr-332	2348	25	investments	investment	NOUN
ftr-332	2348	26	in	in	ADP
ftr-332	2348	27	developer	developer	NOUN
ftr-332	2348	28	partnerships	partnership	NOUN
ftr-332	2348	29	and	and	CCONJ
ftr-332	2348	30	that	that	SCONJ
ftr-332	2348	31	the	the	DET
ftr-332	2348	32	investors	investor	NOUN
ftr-332	2348	33	remained	remain	VERB
ftr-332	2348	34	as	as	ADP
ftr-332	2348	35	participants	participant	NOUN
ftr-332	2348	36	in	in	ADP
ftr-332	2348	37	the	the	DET
ftr-332	2348	38	partnerships	partnership	NOUN
ftr-332	2348	39	until	until	SCONJ
ftr-332	2348	40	the	the	DET
ftr-332	2348	41	developer	developer	NOUN
ftr-332	2348	42	partnerships	partnership	NOUN
ftr-332	2348	43	completed	complete	VERB
ftr-332	2348	44	rehabilitation	rehabilitation	NOUN
ftr-332	2348	45	projects	project	NOUN
ftr-332	2348	46	.	.	PUNCT
ftr-332	2349	1			PUNCT
ftr-332	2349	2	the	the	DET
ftr-332	2349	3	court	court	NOUN
ftr-332	2349	4	also	also	ADV
ftr-332	2349	5	found	find	VERB
ftr-332	2349	6	that	that	SCONJ
ftr-332	2349	7	the	the	DET
ftr-332	2349	8	investors	investor	NOUN
ftr-332	2349	9	bore	bear	VERB
ftr-332	2349	10	a	a	DET
ftr-332	2349	11	risk	risk	NOUN
ftr-332	2349	12	that	that	SCONJ
ftr-332	2349	13	the	the	DET
ftr-332	2349	14	developer	developer	NOUN
ftr-332	2349	15	partnerships	partnership	NOUN
ftr-332	2349	16	would	would	AUX
ftr-332	2349	17	fail	fail	VERB
ftr-332	2349	18	to	to	PART
ftr-332	2349	19	generate	generate	VERB
ftr-332	2349	20	rehabilitation	rehabilitation	NOUN
ftr-332	2349	21	credits	credit	NOUN
ftr-332	2349	22	.	.	PUNCT
ftr-332	2350	1	the	the	DET
ftr-332	2350	2	court	court	NOUN
ftr-332	2350	3	rejected	reject	VERB
ftr-332	2350	4	the	the	DET
ftr-332	2350	5	irs‘s	irs‘s	NOUN
ftr-332	2350	6	§	§	PROPN
ftr-332	2350	7	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-332	2350	8	)	)	PUNCT
ftr-332	2350	9	argument	argument	NOUN
ftr-332	2350	10	for	for	ADP
ftr-332	2350	11	similar	similar	ADJ
ftr-332	2350	12	reasons	reason	NOUN
ftr-332	2350	13	.	.	PUNCT
ftr-332	2351	1	the	the	DET
ftr-332	2351	2	court	court	NOUN
ftr-332	2351	3	concluded	conclude	VERB
ftr-332	2351	4	that	that	SCONJ
ftr-332	2351	5	the	the	DET
ftr-332	2351	6	substance	substance	NOUN
ftr-332	2351	7	of	of	ADP
ftr-332	2351	8	the	the	DET
ftr-332	2351	9	transactions	transaction	NOUN
ftr-332	2351	10	reflects	reflect	VERB
ftr-332	2351	11	valid	valid	ADJ
ftr-332	2351	12	contributions	contribution	NOUN
ftr-332	2351	13	and	and	CCONJ
ftr-332	2351	14	allocations	allocation	NOUN
ftr-332	2351	15	rather	rather	ADV
ftr-332	2351	16	than	than	ADP
ftr-332	2351	17	sales	sale	NOUN
ftr-332	2351	18	based	base	VERB
ftr-332	2351	19	upon	upon	SCONJ
ftr-332	2351	20	the	the	DET
ftr-332	2351	21	court‘s	court‘s	PROPN
ftr-332	2351	22	findings	finding	VERB
ftr-332	2351	23	that	that	SCONJ
ftr-332	2351	24	the	the	DET
ftr-332	2351	25	investors	investor	NOUN
ftr-332	2351	26	made	make	VERB
ftr-332	2351	27	capital	capital	NOUN
ftr-332	2351	28	contributions	contribution	NOUN
ftr-332	2351	29	in	in	ADP
ftr-332	2351	30	furtherance	furtherance	NOUN
ftr-332	2351	31	of	of	ADP
ftr-332	2351	32	the	the	DET
ftr-332	2351	33	partnership‘s	partnership‘s	PROPN
ftr-332	2351	34	purpose	purpose	NOUN
ftr-332	2351	35	to	to	PART
ftr-332	2351	36	invest	invest	VERB
ftr-332	2351	37	in	in	ADP
ftr-332	2351	38	developer	developer	NOUN
ftr-332	2351	39	partnerships	partnership	NOUN
ftr-332	2351	40	engaged	engage	VERB
ftr-332	2351	41	in	in	ADP
ftr-332	2351	42	historic	historic	ADJ
ftr-332	2351	43	rehabilitation	rehabilitation	NOUN
ftr-332	2351	44	and	and	CCONJ
ftr-332	2351	45	to	to	PART
ftr-332	2351	46	receive	receive	VERB
ftr-332	2351	47	state	state	NOUN
ftr-332	2351	48	tax	tax	NOUN
ftr-332	2351	49	credits	credit	NOUN
ftr-332	2351	50	,	,	PUNCT
ftr-332	2351	51	the	the	DET
ftr-332	2351	52	partnerships	partnership	NOUN
ftr-332	2351	53	were	be	AUX
ftr-332	2351	54	able	able	ADJ
ftr-332	2351	55	to	to	PART
ftr-332	2351	56	participate	participate	VERB
ftr-332	2351	57	because	because	SCONJ
ftr-332	2351	58	of	of	ADP
ftr-332	2351	59	the	the	DET
ftr-332	2351	60	investors	investor	NOUN
ftr-332	2351	61	‘	'	PUNCT
ftr-332	2351	62	pooled	pooled	ADJ
ftr-332	2351	63	capital	capital	NOUN
ftr-332	2351	64	,	,	PUNCT
ftr-332	2351	65	the	the	DET
ftr-332	2351	66	state	state	NOUN
ftr-332	2351	67	tax	tax	NOUN
ftr-332	2351	68	credits	credit	NOUN
ftr-332	2351	69	were	be	AUX
ftr-332	2351	70	allocated	allocate	VERB
ftr-332	2351	71	to	to	ADP
ftr-332	2351	72	the	the	DET
ftr-332	2351	73	investors	investor	NOUN
ftr-332	2351	74	consistent	consistent	ADJ
ftr-332	2351	75	with	with	ADP
ftr-332	2351	76	the	the	DET
ftr-332	2351	77	allocation	allocation	NOUN
ftr-332	2351	78	provisions	provision	NOUN
ftr-332	2351	79	of	of	ADP
ftr-332	2351	80	the	the	DET
ftr-332	2351	81	virginia	virginia	PROPN
ftr-332	2351	82	program	program	NOUN
ftr-332	2351	83	,	,	PUNCT
ftr-332	2351	84	and	and	CCONJ
ftr-332	2351	85	that	that	SCONJ
ftr-332	2351	86	the	the	DET
ftr-332	2351	87	investors	investor	NOUN
ftr-332	2351	88	were	be	AUX
ftr-332	2351	89	subject	subject	ADJ
ftr-332	2351	90	to	to	ADP
ftr-332	2351	91	the	the	DET
ftr-332	2351	92	entrepreneurial	entrepreneurial	ADJ
ftr-332	2351	93	risks	risk	NOUN
ftr-332	2351	94	of	of	ADP
ftr-332	2351	95	the	the	DET
ftr-332	2351	96	partnerships	partnership	NOUN
ftr-332	2351	97	operations	operation	NOUN
ftr-332	2351	98	.	.	PUNCT
ftr-332	2352	1	see	see	VERB
ftr-332	2352	2	reg	reg	NOUN
ftr-332	2352	3	.	.	PUNCT
ftr-332	2353	1	§	§	PROPN
ftr-332	2353	2	1.707	1.707	NUM
ftr-332	2353	3	-	-	SYM
ftr-332	2353	4	3(b)(1	3(b)(1	NUM
ftr-332	2353	5	)	)	PUNCT
ftr-332	2353	6	.	.	PUNCT
ftr-332	2354	1	finally	finally	ADV
ftr-332	2354	2	,	,	PUNCT
ftr-332	2354	3	the	the	DET
ftr-332	2354	4	court	court	NOUN
ftr-332	2354	5	held	hold	VERB
ftr-332	2354	6	that	that	SCONJ
ftr-332	2354	7	since	since	SCONJ
ftr-332	2354	8	the	the	DET
ftr-332	2354	9	partnership	partnership	NOUN
ftr-332	2354	10	did	do	AUX
ftr-332	2354	11	not	not	PART
ftr-332	2354	12	have	have	VERB
ftr-332	2354	13	unreported	unreported	ADJ
ftr-332	2354	14	income	income	NOUN
ftr-332	2354	15	from	from	ADP
ftr-332	2354	16	the	the	DET
ftr-332	2354	17	sale	sale	NOUN
ftr-332	2354	18	of	of	ADP
ftr-332	2354	19	state	state	NOUN
ftr-332	2354	20	tax	tax	NOUN
ftr-332	2354	21	credits	credit	NOUN
ftr-332	2354	22	,	,	PUNCT
ftr-332	2354	23	the	the	DET
ftr-332	2354	24	three	three	NUM
ftr-332	2354	25	year	year	NOUN
ftr-332	2354	26	statute	statute	NOUN
ftr-332	2354	27	of	of	ADP
ftr-332	2354	28	limitation	limitation	NOUN
ftr-332	2354	29	barred	bar	VERB
ftr-332	2354	30	assessment	assessment	NOUN
ftr-332	2354	31	and	and	CCONJ
ftr-332	2354	32	was	be	AUX
ftr-332	2354	33	not	not	PART
ftr-332	2354	34	subject	subject	ADJ
ftr-332	2354	35	to	to	ADP
ftr-332	2354	36	extension	extension	NOUN
ftr-332	2354	37	to	to	ADP
ftr-332	2354	38	six	six	NUM
ftr-332	2354	39	years	year	NOUN
ftr-332	2354	40	under	under	ADP
ftr-332	2354	41	§	§	PROPN
ftr-332	2354	42	6229(c)(2	6229(c)(2	NUM
ftr-332	2354	43	)	)	PUNCT
ftr-332	2354	44	because	because	SCONJ
ftr-332	2354	45	of	of	ADP
ftr-332	2354	46	an	an	DET
ftr-332	2354	47	omission	omission	NOUN
ftr-332	2354	48	of	of	ADP
ftr-332	2354	49	25	25	NUM
ftr-332	2354	50	percent	percent	NOUN
ftr-332	2354	51	of	of	ADP
ftr-332	2354	52	gross	gross	ADJ
ftr-332	2354	53	income	income	NOUN
ftr-332	2354	54	.	.	PUNCT
ftr-332	2355	1			X
ftr-332	2355	2	one	one	NUM
ftr-332	2355	3	of	of	ADP
ftr-332	2355	4	the	the	DET
ftr-332	2355	5	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2355	6	lawyers	lawyer	NOUN
ftr-332	2355	7	is	be	AUX
ftr-332	2355	8	a	a	DET
ftr-332	2355	9	former	former	ADJ
ftr-332	2355	10	student	student	NOUN
ftr-332	2355	11	of	of	ADP
ftr-332	2355	12	professor	professor	PROPN
ftr-332	2355	13	mcmahon	mcmahon	PROPN
ftr-332	2355	14	in	in	ADP
ftr-332	2355	15	the	the	DET
ftr-332	2355	16	university	university	PROPN
ftr-332	2355	17	of	of	ADP
ftr-332	2355	18	florida	florida	PROPN
ftr-332	2355	19	college	college	PROPN
ftr-332	2355	20	of	of	ADP
ftr-332	2355	21	law	law	PROPN
ftr-332	2355	22	graduate	graduate	NOUN
ftr-332	2355	23	tax	tax	NOUN
ftr-332	2355	24	program	program	NOUN
ftr-332	2355	25	.	.	PUNCT
ftr-332	2356	1	[	[	X
ftr-332	2356	2	paid	pay	VERB
ftr-332	2356	3	advertisement	advertisement	NOUN
ftr-332	2356	4	.	.	PUNCT
ftr-332	2356	5	]	]	PUNCT
ftr-332	2357	1	a.	a.	NOUN
ftr-332	2357	2	the	the	DET
ftr-332	2357	3	fourth	fourth	ADJ
ftr-332	2357	4	circuit	circuit	NOUN
ftr-332	2357	5	reversed	reverse	VERB
ftr-332	2357	6	virginia	virginia	PROPN
ftr-332	2357	7	historic	historic	ADJ
ftr-332	2357	8	and	and	CCONJ
ftr-332	2357	9	found	find	VERB
ftr-332	2357	10	that	that	SCONJ
ftr-332	2357	11	there	there	PRON
ftr-332	2357	12	was	be	VERB
ftr-332	2357	13	,	,	PUNCT
ftr-332	2357	14	indeed	indeed	ADV
ftr-332	2357	15	,	,	PUNCT
ftr-332	2357	16	a	a	DET
ftr-332	2357	17	sale	sale	NOUN
ftr-332	2357	18	—	—	PUNCT
ftr-332	2357	19	albeit	albeit	SCONJ
ftr-332	2357	20	one	one	NOUN
ftr-332	2357	21	that	that	PRON
ftr-332	2357	22	was	be	AUX
ftr-332	2357	23	disguised	disguise	VERB
ftr-332	2357	24	.	.	PUNCT
ftr-332	2358	1	virginia	virginia	PROPN
ftr-332	2358	2	historic	historic	ADJ
ftr-332	2358	3	tax	tax	PROPN
ftr-332	2358	4	credit	credit	NOUN
ftr-332	2358	5	fund	fund	NOUN
ftr-332	2358	6	2001	2001	NUM
ftr-332	2358	7	lp	lp	PROPN
ftr-332	2358	8	v.	v.	PROPN
ftr-332	2358	9	commissioner	commissioner	NOUN
ftr-332	2358	10	,	,	PUNCT
ftr-332	2358	11	639	639	NUM
ftr-332	2358	12	f.3d	f.3d	NUM
ftr-332	2358	13	129	129	NUM
ftr-332	2358	14	(	(	PUNCT
ftr-332	2358	15	4th	4th	ADJ
ftr-332	2358	16	cir	cir	NOUN
ftr-332	2358	17	.	.	PUNCT
ftr-332	2358	18	3/29/11	3/29/11	NUM
ftr-332	2358	19	)	)	PUNCT
ftr-332	2358	20	.	.	PUNCT
ftr-332	2359	1	on	on	ADP
ftr-332	2359	2	appeal	appeal	NOUN
ftr-332	2359	3	,	,	PUNCT
ftr-332	2359	4	the	the	DET
ftr-332	2359	5	fourth	fourth	ADJ
ftr-332	2359	6	circuit	circuit	NOUN
ftr-332	2359	7	(	(	PUNCT
ftr-332	2359	8	judge	judge	NOUN
ftr-332	2359	9	duncan	duncan	PROPN
ftr-332	2359	10	)	)	PUNCT
ftr-332	2359	11	reversed	reverse	VERB
ftr-332	2359	12	the	the	DET
ftr-332	2359	13	tax	tax	NOUN
ftr-332	2359	14	court	court	NOUN
ftr-332	2359	15	opinion	opinion	NOUN
ftr-332	2359	16	and	and	CCONJ
ftr-332	2359	17	found	find	VERB
ftr-332	2359	18	that	that	SCONJ
ftr-332	2359	19	the	the	DET
ftr-332	2359	20	alleged	allege	VERB
ftr-332	2359	21	capital	capital	NOUN
ftr-332	2359	22	contributions	contribution	NOUN
ftr-332	2359	23	were	be	AUX
ftr-332	2359	24	disguised	disguise	VERB
ftr-332	2359	25	sales	sale	NOUN
ftr-332	2359	26	under	under	ADP
ftr-332	2359	27	§	§	PROPN
ftr-332	2359	28	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-332	2359	29	)	)	PUNCT
ftr-332	2359	30	and	and	CCONJ
ftr-332	2359	31	reg	reg	NOUN
ftr-332	2359	32	.	.	PUNCT
ftr-332	2360	1	§	§	PROPN
ftr-332	2360	2	1.707	1.707	NUM
ftr-332	2360	3	-	-	SYM
ftr-332	2360	4	3	3	NUM
ftr-332	2360	5	and	and	CCONJ
ftr-332	2360	6	should	should	AUX
ftr-332	2360	7	have	have	AUX
ftr-332	2360	8	been	be	AUX
ftr-332	2360	9	reported	report	VERB
ftr-332	2360	10	by	by	ADP
ftr-332	2360	11	the	the	DET
ftr-332	2360	12	funds	fund	NOUN
ftr-332	2360	13	as	as	ADP
ftr-332	2360	14	income	income	NOUN
ftr-332	2360	15	.	.	PUNCT
ftr-332	2361	1	the	the	DET
ftr-332	2361	2	court	court	NOUN
ftr-332	2361	3	did	do	AUX
ftr-332	2361	4	not	not	PART
ftr-332	2361	5	decide	decide	VERB
ftr-332	2361	6	whether	whether	SCONJ
ftr-332	2361	7	―bona	―bona	PROPN
ftr-332	2361	8	fide‖	fide‖	PROPN
ftr-332	2361	9	partnerships	partnership	NOUN
ftr-332	2361	10	existed	exist	VERB
ftr-332	2361	11	,	,	PUNCT
ftr-332	2361	12	but	but	CCONJ
ftr-332	2361	13	held	hold	VERB
ftr-332	2361	14	that	that	SCONJ
ftr-332	2361	15	the	the	DET
ftr-332	2361	16	irs	irs	PROPN
ftr-332	2361	17	properly	properly	ADV
ftr-332	2361	18	recharacterized	recharacterize	VERB
ftr-332	2361	19	the	the	DET
ftr-332	2361	20	transactions	transaction	NOUN
ftr-332	2361	21	as	as	ADP
ftr-332	2361	22	sales	sale	NOUN
ftr-332	2361	23	based	base	VERB
ftr-332	2361	24	upon	upon	SCONJ
ftr-332	2361	25	§	§	PROPN
ftr-332	2361	26	707	707	NUM
ftr-332	2361	27	,	,	PUNCT
ftr-332	2361	28	which	which	PRON
ftr-332	2361	29	―prevents	―prevent	VERB
ftr-332	2361	30	the	the	DET
ftr-332	2361	31	use	use	NOUN
ftr-332	2361	32	of	of	ADP
ftr-332	2361	33	the	the	DET
ftr-332	2361	34	partnership	partnership	NOUN
ftr-332	2361	35	provisions	provision	NOUN
ftr-332	2361	36	to	to	PART
ftr-332	2361	37	render	render	VERB
ftr-332	2361	38	nontaxable	nontaxable	ADJ
ftr-332	2361	39	what	what	PRON
ftr-332	2361	40	would	would	AUX
ftr-332	2361	41	in	in	ADP
ftr-332	2361	42	substance	substance	NOUN
ftr-332	2361	43	have	have	AUX
ftr-332	2361	44	been	be	AUX
ftr-332	2361	45	a	a	DET
ftr-332	2361	46	taxable	taxable	ADJ
ftr-332	2361	47	exchange	exchange	NOUN
ftr-332	2361	48	if	if	SCONJ
ftr-332	2361	49	it	it	PRON
ftr-332	2361	50	had	have	AUX
ftr-332	2361	51	not	not	PART
ftr-332	2361	52	been	be	AUX
ftr-332	2361	53	‗run	‗run	ADJ
ftr-332	2361	54	2012	2012	NUM
ftr-332	2361	55	]	]	PUNCT
ftr-332	2361	56	recent	recent	ADJ
ftr-332	2361	57	developments	development	NOUN
ftr-332	2361	58	in	in	ADP
ftr-332	2361	59	federal	federal	ADJ
ftr-332	2361	60	income	income	NOUN
ftr-332	2361	61	taxation	taxation	NOUN
ftr-332	2361	62	293	293	NUM
ftr-332	2361	63	through	through	ADP
ftr-332	2361	64	‘	'	PUNCT
ftr-332	2361	65	the	the	DET
ftr-332	2361	66	partnership.‖	partnership.‖	NOUN
ftr-332	2361	67	as	as	SCONJ
ftr-332	2361	68	it	it	PRON
ftr-332	2361	69	was	be	AUX
ftr-332	2361	70	strengthened	strengthen	VERB
ftr-332	2361	71	in	in	ADP
ftr-332	2361	72	1984	1984	NUM
ftr-332	2361	73	,	,	PUNCT
ftr-332	2361	74	§	§	PROPN
ftr-332	2361	75	707(a	707(a	PROPN
ftr-332	2361	76	)	)	PUNCT
ftr-332	2361	77	provides	provide	VERB
ftr-332	2361	78	that	that	SCONJ
ftr-332	2361	79	―[i]f	―[i]f	SCONJ
ftr-332	2361	80	a	a	DET
ftr-332	2361	81	partner	partner	NOUN
ftr-332	2361	82	engages	engage	VERB
ftr-332	2361	83	in	in	ADP
ftr-332	2361	84	a	a	DET
ftr-332	2361	85	transaction	transaction	NOUN
ftr-332	2361	86	with	with	ADP
ftr-332	2361	87	a	a	DET
ftr-332	2361	88	partnership	partnership	NOUN
ftr-332	2361	89	other	other	ADJ
ftr-332	2361	90	than	than	ADP
ftr-332	2361	91	in	in	ADP
ftr-332	2361	92	his	his	PRON
ftr-332	2361	93	capacity	capacity	NOUN
ftr-332	2361	94	as	as	ADP
ftr-332	2361	95	a	a	DET
ftr-332	2361	96	member	member	NOUN
ftr-332	2361	97	of	of	ADP
ftr-332	2361	98	such	such	ADJ
ftr-332	2361	99	partnership	partnership	NOUN
ftr-332	2361	100	,	,	PUNCT
ftr-332	2361	101	the	the	DET
ftr-332	2361	102	transaction	transaction	NOUN
ftr-332	2361	103	shall	shall	AUX
ftr-332	2361	104	.	.	PUNCT
ftr-332	2361	105	.	.	PUNCT
ftr-332	2362	1	.	.	PUNCT
ftr-332	2363	1	be	be	AUX
ftr-332	2363	2	considered	consider	VERB
ftr-332	2363	3	as	as	ADP
ftr-332	2363	4	occurring	occur	VERB
ftr-332	2363	5	between	between	ADP
ftr-332	2363	6	the	the	DET
ftr-332	2363	7	partnership	partnership	NOUN
ftr-332	2363	8	and	and	CCONJ
ftr-332	2363	9	one	one	NUM
ftr-332	2363	10	who	who	PRON
ftr-332	2363	11	is	be	AUX
ftr-332	2363	12	not	not	PART
ftr-332	2363	13	a	a	DET
ftr-332	2363	14	partner.‖	partner.‖	NOUN
ftr-332	2363	15	under	under	ADP
ftr-332	2363	16	§	§	PROPN
ftr-332	2363	17	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-332	2363	18	)	)	PUNCT
ftr-332	2363	19	,	,	PUNCT
ftr-332	2363	20	non	non	ADJ
ftr-332	2363	21	-	-	ADJ
ftr-332	2363	22	partnership	partnership	ADJ
ftr-332	2363	23	-	-	PUNCT
ftr-332	2363	24	capacity	capacity	NOUN
ftr-332	2363	25	transactions	transaction	NOUN
ftr-332	2363	26	include	include	VERB
ftr-332	2363	27	the	the	DET
ftr-332	2363	28	situation	situation	NOUN
ftr-332	2363	29	where	where	SCONJ
ftr-332	2363	30	:	:	PUNCT
ftr-332	2363	31	(	(	PUNCT
ftr-332	2363	32	i	i	NOUN
ftr-332	2363	33	)	)	PUNCT
ftr-332	2363	34	there	there	PRON
ftr-332	2363	35	is	be	VERB
ftr-332	2363	36	a	a	DET
ftr-332	2363	37	direct	direct	ADJ
ftr-332	2363	38	or	or	CCONJ
ftr-332	2363	39	indirect	indirect	ADJ
ftr-332	2363	40	transfer	transfer	NOUN
ftr-332	2363	41	of	of	ADP
ftr-332	2363	42	money	money	NOUN
ftr-332	2363	43	or	or	CCONJ
ftr-332	2363	44	other	other	ADJ
ftr-332	2363	45	property	property	NOUN
ftr-332	2363	46	by	by	ADP
ftr-332	2363	47	a	a	DET
ftr-332	2363	48	partner	partner	NOUN
ftr-332	2363	49	to	to	ADP
ftr-332	2363	50	a	a	DET
ftr-332	2363	51	partnership	partnership	NOUN
ftr-332	2363	52	,	,	PUNCT
ftr-332	2363	53	(	(	PUNCT
ftr-332	2363	54	ii	ii	NOUN
ftr-332	2363	55	)	)	PUNCT
ftr-332	2363	56	there	there	PRON
ftr-332	2363	57	is	be	VERB
ftr-332	2363	58	a	a	DET
ftr-332	2363	59	related	related	ADJ
ftr-332	2363	60	direct	direct	ADJ
ftr-332	2363	61	or	or	CCONJ
ftr-332	2363	62	indirect	indirect	ADJ
ftr-332	2363	63	transfer	transfer	NOUN
ftr-332	2363	64	of	of	ADP
ftr-332	2363	65	money	money	NOUN
ftr-332	2363	66	or	or	CCONJ
ftr-332	2363	67	other	other	ADJ
ftr-332	2363	68	property	property	NOUN
ftr-332	2363	69	by	by	ADP
ftr-332	2363	70	the	the	DET
ftr-332	2363	71	partnership	partnership	NOUN
ftr-332	2363	72	to	to	ADP
ftr-332	2363	73	such	such	ADJ
ftr-332	2363	74	partner	partner	NOUN
ftr-332	2363	75	(	(	PUNCT
ftr-332	2363	76	or	or	CCONJ
ftr-332	2363	77	another	another	DET
ftr-332	2363	78	partner	partner	NOUN
ftr-332	2363	79	)	)	PUNCT
ftr-332	2363	80	,	,	PUNCT
ftr-332	2363	81	and	and	CCONJ
ftr-332	2363	82	(	(	PUNCT
ftr-332	2363	83	iii	iii	X
ftr-332	2363	84	)	)	PUNCT
ftr-332	2363	85	the	the	DET
ftr-332	2363	86	transfers	transfer	NOUN
ftr-332	2363	87	described	describe	VERB
ftr-332	2363	88	in	in	ADP
ftr-332	2363	89	clauses	clause	NOUN
ftr-332	2363	90	(	(	PUNCT
ftr-332	2363	91	i	i	NOUN
ftr-332	2363	92	)	)	PUNCT
ftr-332	2363	93	and	and	CCONJ
ftr-332	2363	94	(	(	PUNCT
ftr-332	2363	95	ii	ii	NOUN
ftr-332	2363	96	)	)	PUNCT
ftr-332	2363	97	,	,	PUNCT
ftr-332	2363	98	when	when	SCONJ
ftr-332	2363	99	viewed	view	VERB
ftr-332	2363	100	together	together	ADV
ftr-332	2363	101	,	,	PUNCT
ftr-332	2363	102	are	be	AUX
ftr-332	2363	103	properly	properly	ADV
ftr-332	2363	104	characterized	characterize	VERB
ftr-332	2363	105	as	as	ADP
ftr-332	2363	106	a	a	DET
ftr-332	2363	107	sale	sale	NOUN
ftr-332	2363	108	or	or	CCONJ
ftr-332	2363	109	exchange	exchange	NOUN
ftr-332	2363	110	of	of	ADP
ftr-332	2363	111	property	property	NOUN
ftr-332	2363	112	.	.	PUNCT
ftr-332	2364	1			X
ftr-332	2364	2	there	there	PRON
ftr-332	2364	3	is	be	VERB
ftr-332	2364	4	a	a	DET
ftr-332	2364	5	cross	cross	NOUN
ftr-332	2364	6	-	-	NOUN
ftr-332	2364	7	reference	reference	NOUN
ftr-332	2364	8	in	in	ADP
ftr-332	2364	9	reg	reg	NOUN
ftr-332	2364	10	.	.	PUNCT
ftr-332	2365	1	§	§	PROPN
ftr-332	2365	2	1.707(b)-6(a	1.707(b)-6(a	NUM
ftr-332	2365	3	)	)	PUNCT
ftr-332	2365	4	to	to	ADP
ftr-332	2365	5	reg	reg	NOUN
ftr-332	2365	6	.	.	PUNCT
ftr-332	2366	1	§	§	PROPN
ftr-332	2366	2	1.707	1.707	NUM
ftr-332	2366	3	-	-	SYM
ftr-332	2366	4	3	3	NUM
ftr-332	2366	5	,	,	PUNCT
ftr-332	2366	6	which	which	PRON
ftr-332	2366	7	requires	require	VERB
ftr-332	2366	8	an	an	DET
ftr-332	2366	9	evaluation	evaluation	NOUN
ftr-332	2366	10	of	of	ADP
ftr-332	2366	11	all	all	DET
ftr-332	2366	12	the	the	DET
ftr-332	2366	13	facts	fact	NOUN
ftr-332	2366	14	and	and	CCONJ
ftr-332	2366	15	circumstances	circumstance	NOUN
ftr-332	2366	16	to	to	PART
ftr-332	2366	17	determine	determine	VERB
ftr-332	2366	18	whether	whether	SCONJ
ftr-332	2366	19	the	the	DET
ftr-332	2366	20	transfer	transfer	NOUN
ftr-332	2366	21	of	of	ADP
ftr-332	2366	22	money	money	NOUN
ftr-332	2366	23	or	or	CCONJ
ftr-332	2366	24	other	other	ADJ
ftr-332	2366	25	consideration	consideration	NOUN
ftr-332	2366	26	would	would	AUX
ftr-332	2366	27	not	not	PART
ftr-332	2366	28	have	have	AUX
ftr-332	2366	29	been	be	AUX
ftr-332	2366	30	made	make	VERB
ftr-332	2366	31	but	but	CCONJ
ftr-332	2366	32	for	for	ADP
ftr-332	2366	33	the	the	DET
ftr-332	2366	34	transfer	transfer	NOUN
ftr-332	2366	35	of	of	ADP
ftr-332	2366	36	property	property	NOUN
ftr-332	2366	37	;	;	PUNCT
ftr-332	2366	38	and	and	CCONJ
ftr-332	2366	39	in	in	ADP
ftr-332	2366	40	cases	case	NOUN
ftr-332	2366	41	in	in	ADP
ftr-332	2366	42	which	which	PRON
ftr-332	2366	43	the	the	DET
ftr-332	2366	44	transfers	transfer	NOUN
ftr-332	2366	45	are	be	AUX
ftr-332	2366	46	not	not	PART
ftr-332	2366	47	made	make	VERB
ftr-332	2366	48	simultaneously	simultaneously	ADV
ftr-332	2366	49	,	,	PUNCT
ftr-332	2366	50	the	the	DET
ftr-332	2366	51	subsequent	subsequent	ADJ
ftr-332	2366	52	transfer	transfer	NOUN
ftr-332	2366	53	is	be	AUX
ftr-332	2366	54	not	not	PART
ftr-332	2366	55	dependent	dependent	ADJ
ftr-332	2366	56	on	on	ADP
ftr-332	2366	57	the	the	DET
ftr-332	2366	58	entrepreneurial	entrepreneurial	ADJ
ftr-332	2366	59	risks	risk	NOUN
ftr-332	2366	60	of	of	ADP
ftr-332	2366	61	partnership	partnership	NOUN
ftr-332	2366	62	operations	operation	NOUN
ftr-332	2366	63	.	.	PUNCT
ftr-332	2367	1	transfers	transfer	NOUN
ftr-332	2367	2	made	make	VERB
ftr-332	2367	3	within	within	ADP
ftr-332	2367	4	two	two	NUM
ftr-332	2367	5	years	year	NOUN
ftr-332	2367	6	of	of	ADP
ftr-332	2367	7	one	one	NUM
ftr-332	2367	8	another	another	PRON
ftr-332	2367	9	are	be	AUX
ftr-332	2367	10	presumed	presume	VERB
ftr-332	2367	11	to	to	PART
ftr-332	2367	12	be	be	AUX
ftr-332	2367	13	sales	sale	NOUN
ftr-332	2367	14	.	.	PUNCT
ftr-332	2368	1	reg	reg	NOUN
ftr-332	2368	2	.	.	PUNCT
ftr-332	2369	1	§	§	PROPN
ftr-332	2369	2	1.707	1.707	NUM
ftr-332	2369	3	-	-	SYM
ftr-332	2369	4	3(b)(2	3(b)(2	NUM
ftr-332	2369	5	)	)	PUNCT
ftr-332	2369	6	lists	list	NOUN
ftr-332	2369	7	ten	ten	NUM
ftr-332	2369	8	factors	factor	NOUN
ftr-332	2369	9	to	to	PART
ftr-332	2369	10	be	be	AUX
ftr-332	2369	11	considered	consider	VERB
ftr-332	2369	12	,	,	PUNCT
ftr-332	2369	13	five	five	NUM
ftr-332	2369	14	of	of	ADP
ftr-332	2369	15	which	which	PRON
ftr-332	2369	16	were	be	AUX
ftr-332	2369	17	relevant	relevant	ADJ
ftr-332	2369	18	to	to	ADP
ftr-332	2369	19	this	this	DET
ftr-332	2369	20	case	case	NOUN
ftr-332	2369	21	.	.	PUNCT
ftr-332	2370	1	they	they	PRON
ftr-332	2370	2	are	be	AUX
ftr-332	2370	3	:	:	PUNCT
ftr-332	2370	4	(	(	PUNCT
ftr-332	2370	5	i	i	NOUN
ftr-332	2370	6	)	)	PUNCT
ftr-332	2370	7	that	that	SCONJ
ftr-332	2370	8	the	the	DET
ftr-332	2370	9	timing	timing	NOUN
ftr-332	2370	10	and	and	CCONJ
ftr-332	2370	11	amount	amount	NOUN
ftr-332	2370	12	of	of	ADP
ftr-332	2370	13	a	a	DET
ftr-332	2370	14	subsequent	subsequent	ADJ
ftr-332	2370	15	transfer	transfer	NOUN
ftr-332	2370	16	are	be	AUX
ftr-332	2370	17	determinable	determinable	ADJ
ftr-332	2370	18	with	with	ADP
ftr-332	2370	19	reasonable	reasonable	ADJ
ftr-332	2370	20	certainty	certainty	NOUN
ftr-332	2370	21	at	at	ADP
ftr-332	2370	22	the	the	DET
ftr-332	2370	23	time	time	NOUN
ftr-332	2370	24	of	of	ADP
ftr-332	2370	25	an	an	DET
ftr-332	2370	26	earlier	early	ADJ
ftr-332	2370	27	transfer	transfer	NOUN
ftr-332	2370	28	;	;	PUNCT
ftr-332	2370	29	(	(	PUNCT
ftr-332	2370	30	ii	ii	NOUN
ftr-332	2370	31	)	)	PUNCT
ftr-332	2370	32	that	that	SCONJ
ftr-332	2370	33	the	the	DET
ftr-332	2370	34	transferor	transferor	NOUN
ftr-332	2370	35	has	have	VERB
ftr-332	2370	36	a	a	DET
ftr-332	2370	37	legally	legally	ADV
ftr-332	2370	38	enforceable	enforceable	ADJ
ftr-332	2370	39	right	right	ADJ
ftr-332	2370	40	to	to	ADP
ftr-332	2370	41	the	the	DET
ftr-332	2370	42	subsequent	subsequent	ADJ
ftr-332	2370	43	transfer	transfer	NOUN
ftr-332	2370	44	;	;	PUNCT
ftr-332	2370	45	(	(	PUNCT
ftr-332	2370	46	iii	iii	X
ftr-332	2370	47	)	)	PUNCT
ftr-332	2370	48	that	that	SCONJ
ftr-332	2370	49	the	the	DET
ftr-332	2370	50	partner‘s	partner‘s	PROPN
ftr-332	2370	51	right	right	NOUN
ftr-332	2370	52	to	to	PART
ftr-332	2370	53	receive	receive	VERB
ftr-332	2370	54	the	the	DET
ftr-332	2370	55	transfer	transfer	NOUN
ftr-332	2370	56	of	of	ADP
ftr-332	2370	57	money	money	NOUN
ftr-332	2370	58	or	or	CCONJ
ftr-332	2370	59	other	other	ADJ
ftr-332	2370	60	consideration	consideration	NOUN
ftr-332	2370	61	is	be	AUX
ftr-332	2370	62	secured	secure	VERB
ftr-332	2370	63	in	in	ADP
ftr-332	2370	64	any	any	DET
ftr-332	2370	65	manner	manner	NOUN
ftr-332	2370	66	,	,	PUNCT
ftr-332	2370	67	taking	take	VERB
ftr-332	2370	68	into	into	ADP
ftr-332	2370	69	account	account	NOUN
ftr-332	2370	70	the	the	DET
ftr-332	2370	71	period	period	NOUN
ftr-332	2370	72	during	during	ADP
ftr-332	2370	73	which	which	PRON
ftr-332	2370	74	it	it	PRON
ftr-332	2370	75	is	be	AUX
ftr-332	2370	76	secured	secure	VERB
ftr-332	2370	77	;	;	PUNCT
ftr-332	2370	78	*	*	PUNCT
ftr-332	2370	79	*	*	PUNCT
ftr-332	2370	80	*	*	PUNCT
ftr-332	2370	81	(	(	PUNCT
ftr-332	2370	82	ix	ix	ADP
ftr-332	2370	83	)	)	PUNCT
ftr-332	2370	84	that	that	SCONJ
ftr-332	2370	85	the	the	DET
ftr-332	2370	86	transfer	transfer	NOUN
ftr-332	2370	87	of	of	ADP
ftr-332	2370	88	money	money	NOUN
ftr-332	2370	89	or	or	CCONJ
ftr-332	2370	90	other	other	ADJ
ftr-332	2370	91	consideration	consideration	NOUN
ftr-332	2370	92	by	by	ADP
ftr-332	2370	93	the	the	DET
ftr-332	2370	94	partnership	partnership	NOUN
ftr-332	2370	95	to	to	ADP
ftr-332	2370	96	the	the	DET
ftr-332	2370	97	partner	partner	NOUN
ftr-332	2370	98	is	be	AUX
ftr-332	2370	99	disproportionately	disproportionately	ADV
ftr-332	2370	100	large	large	ADJ
ftr-332	2370	101	in	in	ADP
ftr-332	2370	102	relationship	relationship	NOUN
ftr-332	2370	103	to	to	ADP
ftr-332	2370	104	the	the	DET
ftr-332	2370	105	partner‘s	partner‘s	PROPN
ftr-332	2370	106	general	general	NOUN
ftr-332	2370	107	and	and	CCONJ
ftr-332	2370	108	continuing	continue	VERB
ftr-332	2370	109	interest	interest	NOUN
ftr-332	2370	110	in	in	ADP
ftr-332	2370	111	partnership	partnership	NOUN
ftr-332	2370	112	profits	profit	NOUN
ftr-332	2370	113	;	;	PUNCT
ftr-332	2370	114	and	and	CCONJ
ftr-332	2370	115	(	(	PUNCT
ftr-332	2370	116	x	x	X
ftr-332	2370	117	)	)	PUNCT
ftr-332	2370	118	that	that	SCONJ
ftr-332	2370	119	the	the	DET
ftr-332	2370	120	partner	partner	NOUN
ftr-332	2370	121	has	have	VERB
ftr-332	2370	122	no	no	DET
ftr-332	2370	123	obligation	obligation	NOUN
ftr-332	2370	124	to	to	PART
ftr-332	2370	125	return	return	VERB
ftr-332	2370	126	or	or	CCONJ
ftr-332	2370	127	repay	repay	VERB
ftr-332	2370	128	the	the	DET
ftr-332	2370	129	money	money	NOUN
ftr-332	2370	130	or	or	CCONJ
ftr-332	2370	131	other	other	ADJ
ftr-332	2370	132	consideration	consideration	NOUN
ftr-332	2370	133	to	to	ADP
ftr-332	2370	134	the	the	DET
ftr-332	2370	135	partnership	partnership	NOUN
ftr-332	2370	136	,	,	PUNCT
ftr-332	2370	137	or	or	CCONJ
ftr-332	2370	138	has	have	VERB
ftr-332	2370	139	such	such	DET
ftr-332	2370	140	an	an	DET
ftr-332	2370	141	obligation	obligation	NOUN
ftr-332	2371	1	but	but	CCONJ
ftr-332	2371	2	it	it	PRON
ftr-332	2371	3	is	be	AUX
ftr-332	2371	4	likely	likely	ADJ
ftr-332	2371	5	to	to	PART
ftr-332	2371	6	become	become	VERB
ftr-332	2371	7	due	due	ADJ
ftr-332	2371	8	at	at	ADP
ftr-332	2371	9	such	such	DET
ftr-332	2371	10	a	a	DET
ftr-332	2371	11	distant	distant	ADJ
ftr-332	2371	12	point	point	NOUN
ftr-332	2371	13	in	in	ADP
ftr-332	2371	14	the	the	DET
ftr-332	2371	15	future	future	NOUN
ftr-332	2371	16	that	that	SCONJ
ftr-332	2371	17	the	the	DET
ftr-332	2371	18	present	present	ADJ
ftr-332	2371	19	value	value	NOUN
ftr-332	2371	20	of	of	ADP
ftr-332	2371	21	that	that	DET
ftr-332	2371	22	obligation	obligation	NOUN
ftr-332	2371	23	is	be	AUX
ftr-332	2371	24	small	small	ADJ
ftr-332	2371	25	in	in	ADP
ftr-332	2371	26	relation	relation	NOUN
ftr-332	2371	27	to	to	ADP
ftr-332	2371	28	the	the	DET
ftr-332	2371	29	amount	amount	NOUN
ftr-332	2371	30	of	of	ADP
ftr-332	2371	31	money	money	NOUN
ftr-332	2371	32	or	or	CCONJ
ftr-332	2371	33	other	other	ADJ
ftr-332	2371	34	consideration	consideration	NOUN
ftr-332	2371	35	transferred	transfer	VERB
ftr-332	2371	36	by	by	ADP
ftr-332	2371	37	the	the	DET
ftr-332	2371	38	partnership	partnership	NOUN
ftr-332	2371	39	to	to	ADP
ftr-332	2371	40	the	the	DET
ftr-332	2371	41	partner	partner	NOUN
ftr-332	2371	42	.	.	PUNCT
ftr-332	2372	1			PUNCT
ftr-332	2373	1	the	the	DET
ftr-332	2373	2	court	court	NOUN
ftr-332	2373	3	further	far	ADV
ftr-332	2373	4	held	hold	VERB
ftr-332	2373	5	that	that	SCONJ
ftr-332	2373	6	the	the	DET
ftr-332	2373	7	tax	tax	NOUN
ftr-332	2373	8	credits	credit	NOUN
ftr-332	2373	9	in	in	ADP
ftr-332	2373	10	question	question	NOUN
ftr-332	2373	11	were	be	AUX
ftr-332	2373	12	property	property	NOUN
ftr-332	2373	13	,	,	PUNCT
ftr-332	2373	14	looking	look	VERB
ftr-332	2373	15	to	to	ADP
ftr-332	2373	16	the	the	DET
ftr-332	2373	17	substance	substance	NOUN
ftr-332	2373	18	of	of	ADP
ftr-332	2373	19	state	state	NOUN
ftr-332	2373	20	law	law	NOUN
ftr-332	2373	21	and	and	CCONJ
ftr-332	2373	22	not	not	PART
ftr-332	2373	23	to	to	ADP
ftr-332	2373	24	labels	label	NOUN
ftr-332	2373	25	given	give	VERB
ftr-332	2373	26	by	by	ADP
ftr-332	2373	27	,	,	PUNCT
ftr-332	2373	28	or	or	CCONJ
ftr-332	2373	29	conclusions	conclusion	NOUN
ftr-332	2373	30	drawn	draw	VERB
ftr-332	2373	31	from	from	ADP
ftr-332	2373	32	these	these	DET
ftr-332	2373	33	labels	label	NOUN
ftr-332	2373	34	.	.	PUNCT
ftr-332	2374	1	294	294	NUM
ftr-332	2374	2	florida	florida	PROPN
ftr-332	2374	3	tax	tax	NOUN
ftr-332	2374	4	review	review	NOUN
ftr-332	2374	5	[	[	X
ftr-332	2374	6	vol	vol	NOUN
ftr-332	2374	7	.	.	PUNCT
ftr-332	2375	1	12:5	12:5	NUM
ftr-332	2375	2			NOUN
ftr-332	2375	3	it	it	PRON
ftr-332	2375	4	further	far	ADV
ftr-332	2375	5	held	hold	VERB
ftr-332	2375	6	that	that	SCONJ
ftr-332	2375	7	any	any	DET
ftr-332	2375	8	entrepreneurial	entrepreneurial	ADJ
ftr-332	2375	9	risks	risk	NOUN
ftr-332	2375	10	to	to	ADP
ftr-332	2375	11	the	the	DET
ftr-332	2375	12	investors	investor	NOUN
ftr-332	2375	13	were	be	AUX
ftr-332	2375	14	―both	―both	PROPN
ftr-332	2375	15	speculative	speculative	ADJ
ftr-332	2375	16	and	and	CCONJ
ftr-332	2375	17	circumscribed,‖	circumscribed,‖	NOUN
ftr-332	2375	18	continuing	continue	VERB
ftr-332	2375	19	―that	―that	SCONJ
ftr-332	2375	20	the	the	DET
ftr-332	2375	21	only	only	ADJ
ftr-332	2375	22	risk	risk	NOUN
ftr-332	2375	23	here	here	ADV
ftr-332	2375	24	was	be	AUX
ftr-332	2375	25	that	that	SCONJ
ftr-332	2375	26	faced	face	VERB
ftr-332	2375	27	by	by	ADP
ftr-332	2375	28	any	any	DET
ftr-332	2375	29	advance	advance	NOUN
ftr-332	2375	30	purchaser	purchaser	NOUN
ftr-332	2375	31	who	who	PRON
ftr-332	2375	32	pays	pay	VERB
ftr-332	2375	33	for	for	ADP
ftr-332	2375	34	an	an	DET
ftr-332	2375	35	item	item	NOUN
ftr-332	2375	36	with	with	ADP
ftr-332	2375	37	a	a	DET
ftr-332	2375	38	promise	promise	NOUN
ftr-332	2375	39	of	of	ADP
ftr-332	2375	40	later	later	ADJ
ftr-332	2375	41	delivery.‖	delivery.‖	NOUN
ftr-332	2375	42	this	this	DET
ftr-332	2375	43	conclusion	conclusion	NOUN
ftr-332	2375	44	was	be	AUX
ftr-332	2375	45	based	base	VERB
ftr-332	2375	46	upon	upon	SCONJ
ftr-332	2375	47	the	the	DET
ftr-332	2375	48	investors	investor	NOUN
ftr-332	2375	49	being	be	AUX
ftr-332	2375	50	promised	promise	VERB
ftr-332	2375	51	a	a	DET
ftr-332	2375	52	fixed	fix	VERB
ftr-332	2375	53	rate	rate	NOUN
ftr-332	2375	54	of	of	ADP
ftr-332	2375	55	return	return	NOUN
ftr-332	2375	56	,	,	PUNCT
ftr-332	2375	57	they	they	PRON
ftr-332	2375	58	did	do	AUX
ftr-332	2375	59	not	not	PART
ftr-332	2375	60	expect	expect	VERB
ftr-332	2375	61	any	any	DET
ftr-332	2375	62	allocations	allocation	NOUN
ftr-332	2375	63	of	of	ADP
ftr-332	2375	64	partnership	partnership	NOUN
ftr-332	2375	65	income	income	NOUN
ftr-332	2375	66	,	,	PUNCT
ftr-332	2375	67	gains	gain	NOUN
ftr-332	2375	68	or	or	CCONJ
ftr-332	2375	69	losses	loss	NOUN
ftr-332	2375	70	,	,	PUNCT
ftr-332	2375	71	and	and	CCONJ
ftr-332	2375	72	they	they	PRON
ftr-332	2375	73	were	be	AUX
ftr-332	2375	74	promised	promise	VERB
ftr-332	2375	75	refunds	refund	NOUN
ftr-332	2375	76	if	if	SCONJ
ftr-332	2375	77	the	the	DET
ftr-332	2375	78	tax	tax	NOUN
ftr-332	2375	79	credits	credit	NOUN
ftr-332	2375	80	were	be	AUX
ftr-332	2375	81	not	not	PART
ftr-332	2375	82	delivered	deliver	VERB
ftr-332	2375	83	.	.	PUNCT
ftr-332	2376	1	4	4	X
ftr-332	2376	2	.	.	X
ftr-332	2376	3	dad	dad	NOUN
ftr-332	2376	4	follows	follow	VERB
ftr-332	2376	5	the	the	DET
ftr-332	2376	6	son	son	NOUN
ftr-332	2376	7	of	of	ADP
ftr-332	2376	8	boss	boss	NOUN
ftr-332	2376	9	into	into	ADP
ftr-332	2376	10	the	the	DET
ftr-332	2376	11	tax	tax	NOUN
ftr-332	2376	12	shelter	shelter	NOUN
ftr-332	2376	13	abyss	abyss	NOUN
ftr-332	2376	14	.	.	PUNCT
ftr-332	2377	1	superior	superior	ADJ
ftr-332	2377	2	trading	trading	NOUN
ftr-332	2377	3	,	,	PUNCT
ftr-332	2377	4	llc	llc	PROPN
ftr-332	2377	5	v.	v.	PROPN
ftr-332	2377	6	commissioner	commissioner	PROPN
ftr-332	2377	7	,	,	PUNCT
ftr-332	2377	8	137	137	NUM
ftr-332	2377	9	t.c	t.c	NOUN
ftr-332	2377	10	.	.	PROPN
ftr-332	2377	11	70	70	NUM
ftr-332	2377	12	(	(	PUNCT
ftr-332	2377	13	9/1/11	9/1/11	NUM
ftr-332	2377	14	)	)	PUNCT
ftr-332	2377	15	.	.	PUNCT
ftr-332	2378	1	this	this	DET
ftr-332	2378	2	case	case	NOUN
ftr-332	2378	3	involved	involve	VERB
ftr-332	2378	4	a	a	DET
ftr-332	2378	5	so	so	ADV
ftr-332	2378	6	-	-	PUNCT
ftr-332	2378	7	called	call	VERB
ftr-332	2378	8	distressed	distressed	ADJ
ftr-332	2378	9	asset	asset	NOUN
ftr-332	2378	10	/	/	SYM
ftr-332	2378	11	debt	debt	NOUN
ftr-332	2378	12	(	(	PUNCT
ftr-332	2378	13	dad	dad	NOUN
ftr-332	2378	14	)	)	PUNCT
ftr-332	2378	15	tax	tax	NOUN
ftr-332	2378	16	shelter	shelter	NOUN
ftr-332	2378	17	structure	structure	NOUN
ftr-332	2378	18	created	create	VERB
ftr-332	2378	19	by	by	ADP
ftr-332	2378	20	john	john	PROPN
ftr-332	2378	21	rogers	rogers	PROPN
ftr-332	2378	22	,	,	PUNCT
ftr-332	2378	23	tax	tax	NOUN
ftr-332	2378	24	lawyer	lawyer	NOUN
ftr-332	2378	25	and	and	CCONJ
ftr-332	2378	26	purported	purport	VERB
ftr-332	2378	27	international	international	ADJ
ftr-332	2378	28	finance	finance	NOUN
ftr-332	2378	29	expert	expert	NOUN
ftr-332	2378	30	.	.	PUNCT
ftr-332	2379	1	the	the	DET
ftr-332	2379	2	court	court	NOUN
ftr-332	2379	3	(	(	PUNCT
ftr-332	2379	4	judge	judge	PROPN
ftr-332	2379	5	wherry	wherry	PROPN
ftr-332	2379	6	)	)	PUNCT
ftr-332	2379	7	described	describe	VERB
ftr-332	2379	8	the	the	DET
ftr-332	2379	9	structure	structure	NOUN
ftr-332	2379	10	by	by	ADP
ftr-332	2379	11	noting	note	VERB
ftr-332	2379	12	that	that	SCONJ
ftr-332	2379	13	,	,	PUNCT
ftr-332	2379	14	―true	―true	NUM
ftr-332	2379	15	to	to	ADP
ftr-332	2379	16	the	the	DET
ftr-332	2379	17	poet‘s	poet‘s	NOUN
ftr-332	2379	18	sentiment	sentiment	NOUN
ftr-332	2379	19	that	that	PRON
ftr-332	2379	20	‗the	‗the	DET
ftr-332	2379	21	child	child	NOUN
ftr-332	2379	22	is	be	AUX
ftr-332	2379	23	father	father	NOUN
ftr-332	2379	24	of	of	ADP
ftr-332	2379	25	the	the	DET
ftr-332	2379	26	man	man	NOUN
ftr-332	2379	27	,	,	PUNCT
ftr-332	2379	28	‘	'	PUNCT
ftr-332	2379	29	the	the	DET
ftr-332	2379	30	dad	dad	NOUN
ftr-332	2379	31	deal	deal	NOUN
ftr-332	2379	32	seems	seem	VERB
ftr-332	2379	33	to	to	PART
ftr-332	2379	34	be	be	AUX
ftr-332	2379	35	considerably	considerably	ADV
ftr-332	2379	36	more	more	ADV
ftr-332	2379	37	attenuated	attenuated	ADJ
ftr-332	2379	38	in	in	ADP
ftr-332	2379	39	its	its	PRON
ftr-332	2379	40	scope	scope	NOUN
ftr-332	2379	41	,	,	PUNCT
ftr-332	2379	42	and	and	CCONJ
ftr-332	2379	43	far	far	ADV
ftr-332	2379	44	less	less	ADV
ftr-332	2379	45	brazen	brazen	ADJ
ftr-332	2379	46	in	in	ADP
ftr-332	2379	47	its	its	PRON
ftr-332	2379	48	reach	reach	NOUN
ftr-332	2379	49	,	,	PUNCT
ftr-332	2379	50	than	than	ADP
ftr-332	2379	51	the	the	DET
ftr-332	2379	52	son	son	NOUN
ftr-332	2379	53	-	-	PUNCT
ftr-332	2379	54	of	of	ADP
ftr-332	2379	55	-	-	PUNCT
ftr-332	2379	56	boss	boss	NOUN
ftr-332	2379	57	transaction.‖	transaction.‖	NOUN
ftr-332	2379	58	at	at	ADP
ftr-332	2379	59	the	the	DET
ftr-332	2379	60	top	top	NOUN
ftr-332	2379	61	of	of	ADP
ftr-332	2379	62	rogers	roger	NOUN
ftr-332	2379	63	‘	'	PUNCT
ftr-332	2379	64	pyramid	pyramid	PROPN
ftr-332	2379	65	,	,	PUNCT
ftr-332	2379	66	warwick	warwick	PROPN
ftr-332	2379	67	trading	trading	PROPN
ftr-332	2379	68	,	,	PUNCT
ftr-332	2379	69	llc	llc	PROPN
ftr-332	2379	70	acquired	acquire	VERB
ftr-332	2379	71	uncollectable	uncollectable	ADJ
ftr-332	2379	72	receivables	receivable	NOUN
ftr-332	2379	73	from	from	ADP
ftr-332	2379	74	a	a	DET
ftr-332	2379	75	bankrupt	bankrupt	ADJ
ftr-332	2379	76	brazilian	brazilian	ADJ
ftr-332	2379	77	retailer	retailer	NOUN
ftr-332	2379	78	under	under	ADP
ftr-332	2379	79	a	a	DET
ftr-332	2379	80	contribution	contribution	NOUN
ftr-332	2379	81	arrangement	arrangement	NOUN
ftr-332	2379	82	.	.	PUNCT
ftr-332	2380	1	warwick	warwick	PROPN
ftr-332	2380	2	claimed	claim	VERB
ftr-332	2380	3	a	a	DET
ftr-332	2380	4	transferred	transfer	VERB
ftr-332	2380	5	basis	basis	NOUN
ftr-332	2380	6	in	in	ADP
ftr-332	2380	7	the	the	DET
ftr-332	2380	8	receivables	receivables	NOUN
ftr-332	2380	9	equal	equal	ADJ
ftr-332	2380	10	to	to	ADP
ftr-332	2380	11	their	their	PRON
ftr-332	2380	12	face	face	NOUN
ftr-332	2380	13	value	value	NOUN
ftr-332	2380	14	under	under	ADP
ftr-332	2380	15	§	§	PROPN
ftr-332	2380	16	723	723	NUM
ftr-332	2380	17	.	.	PUNCT
ftr-332	2381	1	the	the	DET
ftr-332	2381	2	receivables	receivables	NOUN
ftr-332	2381	3	were	be	AUX
ftr-332	2381	4	then	then	ADV
ftr-332	2381	5	contributed	contribute	VERB
ftr-332	2381	6	through	through	ADP
ftr-332	2381	7	multiple	multiple	ADJ
ftr-332	2381	8	tiers	tier	NOUN
ftr-332	2381	9	of	of	ADP
ftr-332	2381	10	trading	trading	NOUN
ftr-332	2381	11	companies	company	NOUN
ftr-332	2381	12	,	,	PUNCT
ftr-332	2381	13	interests	interest	NOUN
ftr-332	2381	14	in	in	ADP
ftr-332	2381	15	which	which	PRON
ftr-332	2381	16	were	be	AUX
ftr-332	2381	17	sold	sell	VERB
ftr-332	2381	18	to	to	ADP
ftr-332	2381	19	individual	individual	ADJ
ftr-332	2381	20	investors	investor	NOUN
ftr-332	2381	21	.	.	PUNCT
ftr-332	2382	1	not	not	PART
ftr-332	2382	2	long	long	ADV
ftr-332	2382	3	after	after	ADP
ftr-332	2382	4	the	the	DET
ftr-332	2382	5	contribution	contribution	NOUN
ftr-332	2382	6	transaction	transaction	NOUN
ftr-332	2382	7	,	,	PUNCT
ftr-332	2382	8	the	the	DET
ftr-332	2382	9	interest	interest	NOUN
ftr-332	2382	10	of	of	ADP
ftr-332	2382	11	the	the	DET
ftr-332	2382	12	brazilian	brazilian	ADJ
ftr-332	2382	13	retailer	retailer	NOUN
ftr-332	2382	14	in	in	ADP
ftr-332	2382	15	warwick	warwick	PROPN
ftr-332	2382	16	was	be	AUX
ftr-332	2382	17	redeemed	redeem	VERB
ftr-332	2382	18	,	,	PUNCT
ftr-332	2382	19	but	but	CCONJ
ftr-332	2382	20	no	no	DET
ftr-332	2382	21	§	§	PROPN
ftr-332	2382	22	754	754	NUM
ftr-332	2382	23	election	election	NOUN
ftr-332	2382	24	to	to	PART
ftr-332	2382	25	adjust	adjust	VERB
ftr-332	2382	26	basis	basis	NOUN
ftr-332	2382	27	under	under	ADP
ftr-332	2382	28	§	§	PROPN
ftr-332	2382	29	743(b	743(b	PROPN
ftr-332	2382	30	)	)	PUNCT
ftr-332	2382	31	was	be	AUX
ftr-332	2382	32	made	make	VERB
ftr-332	2382	33	.	.	PUNCT
ftr-332	2383	1	ultimately	ultimately	ADV
ftr-332	2383	2	the	the	DET
ftr-332	2383	3	individual	individual	ADJ
ftr-332	2383	4	investors	investor	NOUN
ftr-332	2383	5	claimed	claim	VERB
ftr-332	2383	6	loss	loss	NOUN
ftr-332	2383	7	deductions	deduction	NOUN
ftr-332	2383	8	though	though	SCONJ
ftr-332	2383	9	their	their	PRON
ftr-332	2383	10	interests	interest	NOUN
ftr-332	2383	11	in	in	ADP
ftr-332	2383	12	the	the	DET
ftr-332	2383	13	trading	trading	NOUN
ftr-332	2383	14	company	company	NOUN
ftr-332	2383	15	partnerships	partnership	NOUN
ftr-332	2383	16	as	as	SCONJ
ftr-332	2383	17	the	the	DET
ftr-332	2383	18	receivables	receivables	NOUN
ftr-332	2383	19	were	be	AUX
ftr-332	2383	20	liquidated	liquidate	VERB
ftr-332	2383	21	at	at	ADP
ftr-332	2383	22	their	their	PRON
ftr-332	2383	23	depreciated	depreciate	VERB
ftr-332	2383	24	value	value	NOUN
ftr-332	2383	25	through	through	ADP
ftr-332	2383	26	an	an	DET
ftr-332	2383	27	accommodating	accommodate	VERB
ftr-332	2383	28	party	party	NOUN
ftr-332	2383	29	.	.	PUNCT
ftr-332	2384	1	these	these	DET
ftr-332	2384	2	transactions	transaction	NOUN
ftr-332	2384	3	occurred	occur	VERB
ftr-332	2384	4	before	before	ADP
ftr-332	2384	5	the	the	DET
ftr-332	2384	6	october	october	PROPN
ftr-332	2384	7	2004	2004	NUM
ftr-332	2384	8	revisions	revision	NOUN
ftr-332	2384	9	to	to	ADP
ftr-332	2384	10	§	§	PROPN
ftr-332	2384	11	§	§	PROPN
ftr-332	2384	12	704(c	704(c	PROPN
ftr-332	2384	13	)	)	PUNCT
ftr-332	2384	14	,	,	PUNCT
ftr-332	2384	15	734	734	NUM
ftr-332	2384	16	and	and	CCONJ
ftr-332	2384	17	743	743	NUM
ftr-332	2384	18	(	(	PUNCT
ftr-332	2384	19	requiring	require	VERB
ftr-332	2384	20	allocations	allocation	NOUN
ftr-332	2384	21	of	of	ADP
ftr-332	2384	22	built	build	VERB
ftr-332	2384	23	-	-	PUNCT
ftr-332	2384	24	in	in	ADP
ftr-332	2384	25	loss	loss	NOUN
ftr-332	2384	26	only	only	ADV
ftr-332	2384	27	to	to	ADP
ftr-332	2384	28	the	the	DET
ftr-332	2384	29	contributing	contribute	VERB
ftr-332	2384	30	party	party	NOUN
ftr-332	2384	31	,	,	PUNCT
ftr-332	2384	32	limiting	limit	VERB
ftr-332	2384	33	basis	basis	NOUN
ftr-332	2384	34	to	to	ADP
ftr-332	2384	35	fmv	fmv	NOUN
ftr-332	2384	36	at	at	ADP
ftr-332	2384	37	the	the	DET
ftr-332	2384	38	time	time	NOUN
ftr-332	2384	39	of	of	ADP
ftr-332	2384	40	contribution	contribution	NOUN
ftr-332	2384	41	,	,	PUNCT
ftr-332	2384	42	and	and	CCONJ
ftr-332	2384	43	requiring	require	VERB
ftr-332	2384	44	mandatory	mandatory	ADJ
ftr-332	2384	45	basis	basis	NOUN
ftr-332	2384	46	adjustments	adjustment	NOUN
ftr-332	2384	47	on	on	ADP
ftr-332	2384	48	distributions	distribution	NOUN
ftr-332	2384	49	involving	involve	VERB
ftr-332	2384	50	substantial	substantial	ADJ
ftr-332	2384	51	basis	basis	NOUN
ftr-332	2384	52	reductions	reduction	NOUN
ftr-332	2384	53	)	)	PUNCT
ftr-332	2384	54	.	.	PUNCT
ftr-332	2385	1	the	the	DET
ftr-332	2385	2	court	court	NOUN
ftr-332	2385	3	found	find	VERB
ftr-332	2385	4	multiple	multiple	ADJ
ftr-332	2385	5	grounds	ground	NOUN
ftr-332	2385	6	on	on	ADP
ftr-332	2385	7	which	which	PRON
ftr-332	2385	8	to	to	PART
ftr-332	2385	9	undo	undo	VERB
ftr-332	2385	10	these	these	DET
ftr-332	2385	11	transactions	transaction	NOUN
ftr-332	2385	12	.	.	PUNCT
ftr-332	2386	1			X
ftr-332	2387	1	first	first	ADV
ftr-332	2387	2	,	,	PUNCT
ftr-332	2387	3	the	the	DET
ftr-332	2387	4	court	court	NOUN
ftr-332	2387	5	held	hold	VERB
ftr-332	2387	6	that	that	SCONJ
ftr-332	2387	7	the	the	DET
ftr-332	2387	8	original	original	ADJ
ftr-332	2387	9	contribution	contribution	NOUN
ftr-332	2387	10	of	of	ADP
ftr-332	2387	11	the	the	DET
ftr-332	2387	12	receivables	receivables	NOUN
ftr-332	2387	13	was	be	AUX
ftr-332	2387	14	not	not	PART
ftr-332	2387	15	a	a	DET
ftr-332	2387	16	partnership	partnership	NOUN
ftr-332	2387	17	transaction	transaction	NOUN
ftr-332	2387	18	under	under	ADP
ftr-332	2387	19	§	§	PROPN
ftr-332	2387	20	721	721	NUM
ftr-332	2387	21	with	with	ADP
ftr-332	2387	22	§	§	PROPN
ftr-332	2387	23	723	723	NUM
ftr-332	2387	24	transferred	transfer	VERB
ftr-332	2387	25	basis	basis	NOUN
ftr-332	2387	26	,	,	PUNCT
ftr-332	2387	27	but	but	CCONJ
ftr-332	2387	28	was	be	AUX
ftr-332	2387	29	instead	instead	ADV
ftr-332	2387	30	a	a	DET
ftr-332	2387	31	sale	sale	NOUN
ftr-332	2387	32	.	.	PUNCT
ftr-332	2388	1	the	the	DET
ftr-332	2388	2	court	court	NOUN
ftr-332	2388	3	concluded	conclude	VERB
ftr-332	2388	4	that	that	SCONJ
ftr-332	2388	5	the	the	DET
ftr-332	2388	6	brazilian	brazilian	ADJ
ftr-332	2388	7	retailer	retailer	NOUN
ftr-332	2388	8	was	be	AUX
ftr-332	2388	9	never	never	ADV
ftr-332	2388	10	a	a	DET
ftr-332	2388	11	partner	partner	NOUN
ftr-332	2388	12	in	in	ADP
ftr-332	2388	13	a	a	DET
ftr-332	2388	14	partnership	partnership	NOUN
ftr-332	2388	15	with	with	ADP
ftr-332	2388	16	a	a	DET
ftr-332	2388	17	joint	joint	ADJ
ftr-332	2388	18	-	-	PUNCT
ftr-332	2388	19	profit	profit	NOUN
ftr-332	2388	20	motive	motive	NOUN
ftr-332	2388	21	,	,	PUNCT
ftr-332	2388	22	and	and	CCONJ
ftr-332	2388	23	thus	thus	ADV
ftr-332	2388	24	the	the	DET
ftr-332	2388	25	transfer	transfer	NOUN
ftr-332	2388	26	of	of	ADP
ftr-332	2388	27	the	the	DET
ftr-332	2388	28	receivables	receivables	NOUN
ftr-332	2388	29	in	in	ADP
ftr-332	2388	30	the	the	DET
ftr-332	2388	31	initial	initial	ADJ
ftr-332	2388	32	transaction	transaction	NOUN
ftr-332	2388	33	was	be	AUX
ftr-332	2388	34	not	not	PART
ftr-332	2388	35	a	a	DET
ftr-332	2388	36	§	§	PROPN
ftr-332	2388	37	721	721	NUM
ftr-332	2388	38	contribution	contribution	NOUN
ftr-332	2388	39	to	to	ADP
ftr-332	2388	40	a	a	DET
ftr-332	2388	41	partnership	partnership	NOUN
ftr-332	2388	42	.	.	PUNCT
ftr-332	2389	1			PUNCT
ftr-332	2390	1	the	the	DET
ftr-332	2390	2	brazilian	brazilian	ADJ
ftr-332	2390	3	retailer‘s	retailer‘s	PROPN
ftr-332	2390	4	receipt	receipt	NOUN
ftr-332	2390	5	of	of	ADP
ftr-332	2390	6	money	money	NOUN
ftr-332	2390	7	within	within	ADP
ftr-332	2390	8	two	two	NUM
ftr-332	2390	9	years	year	NOUN
ftr-332	2390	10	of	of	ADP
ftr-332	2390	11	the	the	DET
ftr-332	2390	12	transfer	transfer	NOUN
ftr-332	2390	13	of	of	ADP
ftr-332	2390	14	the	the	DET
ftr-332	2390	15	receivables	receivables	NOUN
ftr-332	2390	16	supported	support	VERB
ftr-332	2390	17	recharacterization	recharacterization	NOUN
ftr-332	2390	18	of	of	ADP
ftr-332	2390	19	the	the	DET
ftr-332	2390	20	transaction	transaction	NOUN
ftr-332	2390	21	as	as	ADP
ftr-332	2390	22	a	a	DET
ftr-332	2390	23	sale	sale	NOUN
ftr-332	2390	24	under	under	ADP
ftr-332	2390	25	§	§	PROPN
ftr-332	2390	26	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-332	2390	27	)	)	PUNCT
ftr-332	2390	28	.	.	PUNCT
ftr-332	2391	1	https://checkpoint.riag.com/getdoc?docid=iadvtcr:322.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=iadvtcr:322.1&pinpnt=	PROPN
ftr-332	2391	2	2012	2012	NUM
ftr-332	2391	3	]	]	PUNCT
ftr-332	2391	4	recent	recent	ADJ
ftr-332	2391	5	developments	development	NOUN
ftr-332	2391	6	in	in	ADP
ftr-332	2391	7	federal	federal	ADJ
ftr-332	2391	8	income	income	NOUN
ftr-332	2391	9	taxation	taxation	NOUN
ftr-332	2391	10	295	295	NUM
ftr-332	2391	11			NOUN
ftr-332	2391	12	from	from	ADP
ftr-332	2391	13	the	the	DET
ftr-332	2391	14	brazilian	brazilian	ADJ
ftr-332	2391	15	retailer‘s	retailer‘s	ADJ
ftr-332	2391	16	financial	financial	ADJ
ftr-332	2391	17	statements	statement	NOUN
ftr-332	2391	18	the	the	DET
ftr-332	2391	19	court	court	NOUN
ftr-332	2391	20	found	find	VERB
ftr-332	2391	21	that	that	SCONJ
ftr-332	2391	22	the	the	DET
ftr-332	2391	23	receivables	receivables	NOUN
ftr-332	2391	24	had	have	VERB
ftr-332	2391	25	a	a	DET
ftr-332	2391	26	zero	zero	NUM
ftr-332	2391	27	basis	basis	NOUN
ftr-332	2391	28	at	at	ADP
ftr-332	2391	29	the	the	DET
ftr-332	2391	30	time	time	NOUN
ftr-332	2391	31	of	of	ADP
ftr-332	2391	32	the	the	DET
ftr-332	2391	33	contribution	contribution	NOUN
ftr-332	2391	34	in	in	ADP
ftr-332	2391	35	any	any	DET
ftr-332	2391	36	event	event	NOUN
ftr-332	2391	37	.	.	PUNCT
ftr-332	2392	1			NOUN
ftr-332	2393	1	and	and	CCONJ
ftr-332	2393	2	if	if	SCONJ
ftr-332	2393	3	that	that	PRON
ftr-332	2393	4	was	be	AUX
ftr-332	2393	5	not	not	PART
ftr-332	2393	6	enough	enough	ADJ
ftr-332	2393	7	,	,	PUNCT
ftr-332	2393	8	the	the	DET
ftr-332	2393	9	court	court	NOUN
ftr-332	2393	10	collapsed	collapse	VERB
ftr-332	2393	11	the	the	DET
ftr-332	2393	12	transaction	transaction	NOUN
ftr-332	2393	13	under	under	ADP
ftr-332	2393	14	the	the	DET
ftr-332	2393	15	step	step	NOUN
ftr-332	2393	16	-	-	PUNCT
ftr-332	2393	17	transaction	transaction	NOUN
ftr-332	2393	18	doctrine	doctrine	NOUN
ftr-332	2393	19	into	into	ADP
ftr-332	2393	20	a	a	DET
ftr-332	2393	21	single	single	ADJ
ftr-332	2393	22	transaction	transaction	NOUN
ftr-332	2393	23	that	that	PRON
ftr-332	2393	24	consisted	consist	VERB
ftr-332	2393	25	of	of	ADP
ftr-332	2393	26	a	a	DET
ftr-332	2393	27	sale	sale	NOUN
ftr-332	2393	28	of	of	ADP
ftr-332	2393	29	the	the	DET
ftr-332	2393	30	receivables	receivables	NOUN
ftr-332	2393	31	for	for	ADP
ftr-332	2393	32	the	the	DET
ftr-332	2393	33	amount	amount	NOUN
ftr-332	2393	34	of	of	ADP
ftr-332	2393	35	cash	cash	NOUN
ftr-332	2393	36	payments	payment	NOUN
ftr-332	2393	37	eventually	eventually	ADV
ftr-332	2393	38	made	make	VERB
ftr-332	2393	39	to	to	ADP
ftr-332	2393	40	the	the	DET
ftr-332	2393	41	brazilian	brazilian	ADJ
ftr-332	2393	42	retailer	retailer	NOUN
ftr-332	2393	43	on	on	ADP
ftr-332	2393	44	redemption	redemption	NOUN
ftr-332	2393	45	of	of	ADP
ftr-332	2393	46	its	its	PRON
ftr-332	2393	47	interest	interest	NOUN
ftr-332	2393	48	.	.	PUNCT
ftr-332	2394	1	thus	thus	ADV
ftr-332	2394	2	,	,	PUNCT
ftr-332	2394	3	warwick‘s	warwick‘s	PROPN
ftr-332	2394	4	basis	basis	NOUN
ftr-332	2394	5	in	in	ADP
ftr-332	2394	6	the	the	DET
ftr-332	2394	7	receivables	receivables	NOUN
ftr-332	2394	8	was	be	AUX
ftr-332	2394	9	no	no	ADV
ftr-332	2394	10	higher	high	ADJ
ftr-332	2394	11	than	than	ADP
ftr-332	2394	12	the	the	DET
ftr-332	2394	13	cash	cash	NOUN
ftr-332	2394	14	payment	payment	NOUN
ftr-332	2394	15	,	,	PUNCT
ftr-332	2394	16	which	which	PRON
ftr-332	2394	17	the	the	DET
ftr-332	2394	18	taxpayer	taxpayer	NOUN
ftr-332	2394	19	failed	fail	VERB
ftr-332	2394	20	to	to	PART
ftr-332	2394	21	substantiate	substantiate	VERB
ftr-332	2394	22	resulting	result	VERB
ftr-332	2394	23	in	in	ADP
ftr-332	2394	24	a	a	DET
ftr-332	2394	25	zero	zero	NUM
ftr-332	2394	26	basis	basis	NOUN
ftr-332	2394	27	.	.	PUNCT
ftr-332	2395	1			NOUN
ftr-332	2395	2	interestingly	interestingly	ADV
ftr-332	2395	3	,	,	PUNCT
ftr-332	2395	4	the	the	DET
ftr-332	2395	5	court	court	NOUN
ftr-332	2395	6	concluded	conclude	VERB
ftr-332	2395	7	that	that	SCONJ
ftr-332	2395	8	it	it	PRON
ftr-332	2395	9	was	be	AUX
ftr-332	2395	10	not	not	PART
ftr-332	2395	11	necessary	necessary	ADJ
ftr-332	2395	12	to	to	PART
ftr-332	2395	13	address	address	VERB
ftr-332	2395	14	the	the	DET
ftr-332	2395	15	broad	broad	ADJ
ftr-332	2395	16	judicial	judicial	ADJ
ftr-332	2395	17	economic	economic	ADJ
ftr-332	2395	18	substance	substance	NOUN
ftr-332	2395	19	doctrine	doctrine	NOUN
ftr-332	2395	20	that	that	SCONJ
ftr-332	2395	21	other	other	ADJ
ftr-332	2395	22	courts	court	NOUN
ftr-332	2395	23	had	have	AUX
ftr-332	2395	24	used	use	VERB
ftr-332	2395	25	to	to	PART
ftr-332	2395	26	disallow	disallow	VERB
ftr-332	2395	27	the	the	DET
ftr-332	2395	28	tax	tax	NOUN
ftr-332	2395	29	benefits	benefit	NOUN
ftr-332	2395	30	of	of	ADP
ftr-332	2395	31	the	the	DET
ftr-332	2395	32	son	son	NOUN
ftr-332	2395	33	-	-	PUNCT
ftr-332	2395	34	of	of	ADP
ftr-332	2395	35	-	-	PUNCT
ftr-332	2395	36	boss	boss	NOUN
ftr-332	2395	37	cases	case	NOUN
ftr-332	2395	38	.	.	PUNCT
ftr-332	2396	1	the	the	DET
ftr-332	2396	2	court	court	NOUN
ftr-332	2396	3	said	say	VERB
ftr-332	2396	4	that	that	SCONJ
ftr-332	2396	5	,	,	PUNCT
ftr-332	2396	6	―because	―because	NOUN
ftr-332	2396	7	of	of	ADP
ftr-332	2396	8	a	a	DET
ftr-332	2396	9	dad	dad	NOUN
ftr-332	2396	10	deal‘s	deal‘s	VERB
ftr-332	2396	11	comparatively	comparatively	ADV
ftr-332	2396	12	modest	modest	ADJ
ftr-332	2396	13	grab	grab	NOUN
ftr-332	2396	14	and	and	CCONJ
ftr-332	2396	15	highly	highly	ADV
ftr-332	2396	16	stylized	stylized	ADJ
ftr-332	2396	17	garb	garb	NOUN
ftr-332	2396	18	,	,	PUNCT
ftr-332	2396	19	we	we	PRON
ftr-332	2396	20	can	can	AUX
ftr-332	2396	21	safely	safely	ADV
ftr-332	2396	22	address	address	VERB
ftr-332	2396	23	its	its	PRON
ftr-332	2396	24	sought	seek	VERB
ftr-332	2396	25	-	-	PUNCT
ftr-332	2396	26	after	after	NOUN
ftr-332	2396	27	tax	tax	NOUN
ftr-332	2396	28	characterization	characterization	NOUN
ftr-332	2396	29	without	without	ADP
ftr-332	2396	30	resorting	resort	VERB
ftr-332	2396	31	to	to	ADP
ftr-332	2396	32	sweeping	sweeping	ADJ
ftr-332	2396	33	economic	economic	ADJ
ftr-332	2396	34	substance	substance	NOUN
ftr-332	2396	35	arguments‖	arguments‖	PROPN
ftr-332	2396	36	and	and	CCONJ
ftr-332	2396	37	added	add	VERB
ftr-332	2396	38	that	that	SCONJ
ftr-332	2396	39	,	,	PUNCT
ftr-332	2396	40	―we	―we	NOUN
ftr-332	2396	41	need	need	AUX
ftr-332	2396	42	only	only	ADV
ftr-332	2396	43	look	look	VERB
ftr-332	2396	44	at	at	ADP
ftr-332	2396	45	the	the	DET
ftr-332	2396	46	substance	substance	NOUN
ftr-332	2396	47	lurking	lurk	VERB
ftr-332	2396	48	behind	behind	ADP
ftr-332	2396	49	the	the	DET
ftr-332	2396	50	posited	posit	VERB
ftr-332	2396	51	form	form	NOUN
ftr-332	2396	52	,	,	PUNCT
ftr-332	2396	53	and	and	CCONJ
ftr-332	2396	54	where	where	SCONJ
ftr-332	2396	55	appropriate	appropriate	ADJ
ftr-332	2396	56	,	,	PUNCT
ftr-332	2396	57	step	step	VERB
ftr-332	2396	58	together	together	ADV
ftr-332	2396	59	artificially	artificially	ADV
ftr-332	2396	60	separated	separate	VERB
ftr-332	2396	61	transactions	transaction	NOUN
ftr-332	2396	62	,	,	PUNCT
ftr-332	2396	63	to	to	PART
ftr-332	2396	64	get	get	VERB
ftr-332	2396	65	to	to	ADP
ftr-332	2396	66	the	the	DET
ftr-332	2396	67	proper	proper	ADJ
ftr-332	2396	68	tax	tax	NOUN
ftr-332	2396	69	characterization.‖	characterization.‖	NOUN
ftr-332	2396	70			NOUN
ftr-332	2396	71	all	all	PRON
ftr-332	2396	72	of	of	ADP
ftr-332	2396	73	that	that	PRON
ftr-332	2396	74	was	be	AUX
ftr-332	2396	75	followed	follow	VERB
ftr-332	2396	76	by	by	ADP
ftr-332	2396	77	an	an	DET
ftr-332	2396	78	accuracy	accuracy	NOUN
ftr-332	2396	79	related	relate	VERB
ftr-332	2396	80	penalty	penalty	NOUN
ftr-332	2396	81	under	under	ADP
ftr-332	2396	82	§	§	PROPN
ftr-332	2396	83	6662	6662	NUM
ftr-332	2396	84	.	.	PUNCT
ftr-332	2397	1	5	5	X
ftr-332	2397	2	.	.	X
ftr-332	2397	3	partnership	partnership	NOUN
ftr-332	2397	4	debt	debt	NOUN
ftr-332	2397	5	for	for	ADP
ftr-332	2397	6	equity	equity	NOUN
ftr-332	2397	7	swaps	swap	NOUN
ftr-332	2397	8	.	.	PUNCT
ftr-332	2398	1	holy	holy	ADJ
ftr-332	2398	2	asymmetry	asymmetry	PROPN
ftr-332	2398	3	!	!	PUNCT
ftr-332	2399	1	the	the	DET
ftr-332	2399	2	partners	partner	NOUN
ftr-332	2399	3	have	have	VERB
ftr-332	2399	4	cod	cod	NOUN
ftr-332	2399	5	income	income	NOUN
ftr-332	2399	6	but	but	CCONJ
ftr-332	2399	7	the	the	DET
ftr-332	2399	8	creditor	creditor	NOUN
ftr-332	2399	9	does	do	AUX
ftr-332	2399	10	n’t	not	PART
ftr-332	2399	11	have	have	VERB
ftr-332	2399	12	a	a	DET
ftr-332	2399	13	loss	loss	NOUN
ftr-332	2399	14	deduction	deduction	NOUN
ftr-332	2399	15	.	.	PUNCT
ftr-332	2400	1	reg-164370	reg-164370	NOUN
ftr-332	2400	2	-	-	PUNCT
ftr-332	2400	3	05	05	NUM
ftr-332	2400	4	,	,	PUNCT
ftr-332	2400	5	section	section	NOUN
ftr-332	2400	6	108(e)(8	108(e)(8	NUM
ftr-332	2400	7	)	)	PUNCT
ftr-332	2400	8	application	application	NOUN
ftr-332	2400	9	to	to	ADP
ftr-332	2400	10	partnerships	partnership	NOUN
ftr-332	2400	11	,	,	PUNCT
ftr-332	2401	1	73	73	NUM
ftr-332	2401	2	f.r	f.r	NOUN
ftr-332	2401	3	.	.	PROPN
ftr-332	2402	1	64903	64903	NUM
ftr-332	2402	2	(	(	PUNCT
ftr-332	2402	3	10/31/08	10/31/08	NUM
ftr-332	2402	4	)	)	PUNCT
ftr-332	2402	5	.	.	PUNCT
ftr-332	2403	1	as	as	SCONJ
ftr-332	2403	2	amended	amend	VERB
ftr-332	2403	3	by	by	ADP
ftr-332	2403	4	the	the	DET
ftr-332	2403	5	american	american	PROPN
ftr-332	2403	6	jobs	jobs	PROPN
ftr-332	2403	7	creation	creation	PROPN
ftr-332	2403	8	act	act	NOUN
ftr-332	2403	9	of	of	ADP
ftr-332	2403	10	2004	2004	NUM
ftr-332	2403	11	,	,	PUNCT
ftr-332	2403	12	§	§	PROPN
ftr-332	2403	13	108(e)(8	108(e)(8	NUM
ftr-332	2403	14	)	)	PUNCT
ftr-332	2403	15	provides	provide	VERB
ftr-332	2403	16	that	that	PRON
ftr-332	2403	17	for	for	ADP
ftr-332	2403	18	purposes	purpose	NOUN
ftr-332	2403	19	of	of	ADP
ftr-332	2403	20	determining	determine	VERB
ftr-332	2403	21	cod	cod	NOUN
ftr-332	2403	22	income	income	NOUN
ftr-332	2403	23	of	of	ADP
ftr-332	2403	24	a	a	DET
ftr-332	2403	25	partnership	partnership	NOUN
ftr-332	2403	26	,	,	PUNCT
ftr-332	2403	27	if	if	SCONJ
ftr-332	2403	28	a	a	DET
ftr-332	2403	29	debtor	debtor	NOUN
ftr-332	2403	30	partnership	partnership	NOUN
ftr-332	2403	31	transfers	transfer	VERB
ftr-332	2403	32	a	a	DET
ftr-332	2403	33	capital	capital	NOUN
ftr-332	2403	34	or	or	CCONJ
ftr-332	2403	35	profits	profit	VERB
ftr-332	2403	36	interest	interest	NOUN
ftr-332	2403	37	to	to	ADP
ftr-332	2403	38	a	a	DET
ftr-332	2403	39	creditor	creditor	NOUN
ftr-332	2403	40	in	in	ADP
ftr-332	2403	41	satisfaction	satisfaction	NOUN
ftr-332	2403	42	of	of	ADP
ftr-332	2403	43	either	either	PRON
ftr-332	2403	44	recourse	recourse	NOUN
ftr-332	2403	45	or	or	CCONJ
ftr-332	2403	46	nonrecourse	nonrecourse	NOUN
ftr-332	2403	47	partnership	partnership	NOUN
ftr-332	2403	48	debt	debt	NOUN
ftr-332	2403	49	the	the	DET
ftr-332	2403	50	partnership	partnership	NOUN
ftr-332	2403	51	is	be	AUX
ftr-332	2403	52	treated	treat	VERB
ftr-332	2403	53	as	as	ADP
ftr-332	2403	54	having	having	AUX
ftr-332	2403	55	satisfied	satisfy	VERB
ftr-332	2403	56	the	the	DET
ftr-332	2403	57	debt	debt	NOUN
ftr-332	2403	58	with	with	ADP
ftr-332	2403	59	an	an	DET
ftr-332	2403	60	amount	amount	NOUN
ftr-332	2403	61	of	of	ADP
ftr-332	2403	62	money	money	NOUN
ftr-332	2403	63	equal	equal	ADJ
ftr-332	2403	64	to	to	ADP
ftr-332	2403	65	the	the	DET
ftr-332	2403	66	fair	fair	ADJ
ftr-332	2403	67	market	market	NOUN
ftr-332	2403	68	value	value	NOUN
ftr-332	2403	69	of	of	ADP
ftr-332	2403	70	the	the	DET
ftr-332	2403	71	interest	interest	NOUN
ftr-332	2403	72	.	.	PUNCT
ftr-332	2404	1	any	any	DET
ftr-332	2404	2	cod	cod	NOUN
ftr-332	2404	3	income	income	NOUN
ftr-332	2404	4	recognized	recognize	VERB
ftr-332	2404	5	under	under	ADP
ftr-332	2404	6	§	§	PROPN
ftr-332	2404	7	108(e)(8	108(e)(8	NUM
ftr-332	2404	8	)	)	PUNCT
ftr-332	2404	9	passes	pass	VERB
ftr-332	2404	10	through	through	ADP
ftr-332	2404	11	to	to	ADP
ftr-332	2404	12	the	the	DET
ftr-332	2404	13	partners	partner	NOUN
ftr-332	2404	14	immediately	immediately	ADV
ftr-332	2404	15	before	before	ADP
ftr-332	2404	16	the	the	DET
ftr-332	2404	17	discharge	discharge	NOUN
ftr-332	2404	18	.	.	PUNCT
ftr-332	2405	1	prop	prop	NOUN
ftr-332	2405	2	.	.	PUNCT
ftr-332	2406	1	reg	reg	PROPN
ftr-332	2406	2	.	.	PUNCT
ftr-332	2407	1	§	§	PROPN
ftr-332	2407	2	1.108	1.108	NUM
ftr-332	2407	3	-	-	SYM
ftr-332	2407	4	8	8	NUM
ftr-332	2407	5	would	would	AUX
ftr-332	2407	6	provide	provide	VERB
ftr-332	2407	7	that	that	PRON
ftr-332	2407	8	for	for	ADP
ftr-332	2407	9	purposes	purpose	NOUN
ftr-332	2407	10	of	of	ADP
ftr-332	2407	11	§	§	PROPN
ftr-332	2407	12	108(e)(8	108(e)(8	NUM
ftr-332	2407	13	)	)	PUNCT
ftr-332	2407	14	,	,	PUNCT
ftr-332	2407	15	the	the	DET
ftr-332	2407	16	fair	fair	ADJ
ftr-332	2407	17	market	market	NOUN
ftr-332	2407	18	value	value	NOUN
ftr-332	2407	19	of	of	ADP
ftr-332	2407	20	a	a	DET
ftr-332	2407	21	partnership	partnership	NOUN
ftr-332	2407	22	interest	interest	NOUN
ftr-332	2407	23	received	receive	VERB
ftr-332	2407	24	by	by	ADP
ftr-332	2407	25	the	the	DET
ftr-332	2407	26	creditor	creditor	NOUN
ftr-332	2407	27	is	be	AUX
ftr-332	2407	28	the	the	DET
ftr-332	2407	29	liquidation	liquidation	NOUN
ftr-332	2407	30	value	value	NOUN
ftr-332	2407	31	of	of	ADP
ftr-332	2407	32	that	that	DET
ftr-332	2407	33	debt	debt	NOUN
ftr-332	2407	34	-	-	PUNCT
ftr-332	2407	35	for	for	ADP
ftr-332	2407	36	-	-	PUNCT
ftr-332	2407	37	equity	equity	NOUN
ftr-332	2407	38	interest	interest	NOUN
ftr-332	2407	39	,	,	PUNCT
ftr-332	2407	40	if	if	SCONJ
ftr-332	2407	41	:	:	PUNCT
ftr-332	2407	42	(	(	PUNCT
ftr-332	2407	43	1	1	X
ftr-332	2407	44	)	)	PUNCT
ftr-332	2407	45	the	the	DET
ftr-332	2407	46	debtor	debtor	NOUN
ftr-332	2407	47	partnership	partnership	NOUN
ftr-332	2407	48	maintains	maintain	VERB
ftr-332	2407	49	capital	capital	NOUN
ftr-332	2407	50	accounts	account	NOUN
ftr-332	2407	51	in	in	ADP
ftr-332	2407	52	accordance	accordance	NOUN
ftr-332	2407	53	with	with	ADP
ftr-332	2407	54	reg	reg	NOUN
ftr-332	2407	55	.	.	PUNCT
ftr-332	2408	1	§	§	PROPN
ftr-332	2408	2	1.704	1.704	NUM
ftr-332	2408	3	-	-	NUM
ftr-332	2408	4	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-332	2408	5	)	)	PUNCT
ftr-332	2408	6	,	,	PUNCT
ftr-332	2408	7	(	(	PUNCT
ftr-332	2408	8	2	2	X
ftr-332	2408	9	)	)	PUNCT
ftr-332	2408	10	the	the	DET
ftr-332	2408	11	creditor	creditor	NOUN
ftr-332	2408	12	,	,	PUNCT
ftr-332	2408	13	the	the	DET
ftr-332	2408	14	debtor	debtor	NOUN
ftr-332	2408	15	partnership	partnership	NOUN
ftr-332	2408	16	,	,	PUNCT
ftr-332	2408	17	and	and	CCONJ
ftr-332	2408	18	its	its	PRON
ftr-332	2408	19	partners	partner	NOUN
ftr-332	2408	20	treat	treat	VERB
ftr-332	2408	21	the	the	DET
ftr-332	2408	22	fair	fair	ADJ
ftr-332	2408	23	market	market	NOUN
ftr-332	2408	24	value	value	NOUN
ftr-332	2408	25	of	of	ADP
ftr-332	2408	26	the	the	DET
ftr-332	2408	27	debt	debt	NOUN
ftr-332	2408	28	as	as	ADP
ftr-332	2408	29	equaling	equal	VERB
ftr-332	2408	30	the	the	DET
ftr-332	2408	31	liquidation	liquidation	NOUN
ftr-332	2408	32	value	value	NOUN
ftr-332	2408	33	of	of	ADP
ftr-332	2408	34	the	the	DET
ftr-332	2408	35	partnership	partnership	NOUN
ftr-332	2408	36	interest	interest	NOUN
ftr-332	2408	37	for	for	ADP
ftr-332	2408	38	purposes	purpose	NOUN
ftr-332	2408	39	of	of	ADP
ftr-332	2408	40	determining	determine	VERB
ftr-332	2408	41	the	the	DET
ftr-332	2408	42	tax	tax	NOUN
ftr-332	2408	43	consequences	consequence	NOUN
ftr-332	2408	44	of	of	ADP
ftr-332	2408	45	the	the	DET
ftr-332	2408	46	debt	debt	NOUN
ftr-332	2408	47	-	-	PUNCT
ftr-332	2408	48	for	for	ADP
ftr-332	2408	49	-	-	PUNCT
ftr-332	2408	50	equity	equity	NOUN
ftr-332	2408	51	exchange	exchange	NOUN
ftr-332	2408	52	,	,	PUNCT
ftr-332	2408	53	(	(	PUNCT
ftr-332	2408	54	3	3	X
ftr-332	2408	55	)	)	PUNCT
ftr-332	2408	56	the	the	DET
ftr-332	2408	57	debt	debt	NOUN
ftr-332	2408	58	-	-	PUNCT
ftr-332	2408	59	for	for	ADP
ftr-332	2408	60	-	-	PUNCT
ftr-332	2408	61	equity	equity	NOUN
ftr-332	2408	62	exchange	exchange	NOUN
ftr-332	2408	63	is	be	AUX
ftr-332	2408	64	an	an	DET
ftr-332	2408	65	arm‘s	arm‘s	NOUN
ftr-332	2408	66	-	-	PUNCT
ftr-332	2408	67	length	length	NOUN
ftr-332	2408	68	transaction	transaction	NOUN
ftr-332	2408	69	,	,	PUNCT
ftr-332	2408	70	and	and	CCONJ
ftr-332	2408	71	(	(	PUNCT
ftr-332	2408	72	4	4	X
ftr-332	2408	73	)	)	PUNCT
ftr-332	2408	74	subsequent	subsequent	ADJ
ftr-332	2408	75	to	to	ADP
ftr-332	2408	76	the	the	DET
ftr-332	2408	77	exchange	exchange	NOUN
ftr-332	2408	78	,	,	PUNCT
ftr-332	2408	79	neither	neither	CCONJ
ftr-332	2408	80	the	the	DET
ftr-332	2408	81	partnership	partnership	NOUN
ftr-332	2408	82	redeems	redeem	VERB
ftr-332	2408	83	,	,	PUNCT
ftr-332	2408	84	nor	nor	CCONJ
ftr-332	2408	85	any	any	DET
ftr-332	2408	86	person	person	NOUN
ftr-332	2408	87	related	relate	VERB
ftr-332	2408	88	to	to	ADP
ftr-332	2408	89	the	the	DET
ftr-332	2408	90	partnership	partnership	NOUN
ftr-332	2408	91	purchases	purchase	NOUN
ftr-332	2408	92	,	,	PUNCT
ftr-332	2408	93	the	the	DET
ftr-332	2408	94	creditor‘s	creditor‘s	PROPN
ftr-332	2408	95	partnership	partnership	NOUN
ftr-332	2408	96	interest	interest	NOUN
ftr-332	2408	97	as	as	ADP
ftr-332	2408	98	part	part	NOUN
ftr-332	2408	99	of	of	ADP
ftr-332	2408	100	a	a	DET
ftr-332	2408	101	plan	plan	NOUN
ftr-332	2408	102	that	that	PRON
ftr-332	2408	103	has	have	VERB
ftr-332	2408	104	as	as	ADP
ftr-332	2408	105	a	a	DET
ftr-332	2408	106	principal	principal	ADJ
ftr-332	2408	107	purpose	purpose	NOUN
ftr-332	2408	108	the	the	DET
ftr-332	2408	109	avoidance	avoidance	NOUN
ftr-332	2408	110	of	of	ADP
ftr-332	2408	111	cod	cod	NOUN
ftr-332	2408	112	income	income	NOUN
ftr-332	2408	113	by	by	ADP
ftr-332	2408	114	the	the	DET
ftr-332	2408	115	partnership	partnership	NOUN
ftr-332	2408	116	.	.	PUNCT
ftr-332	2409	1	if	if	SCONJ
ftr-332	2409	2	these	these	DET
ftr-332	2409	3	296	296	NUM
ftr-332	2409	4	florida	florida	PROPN
ftr-332	2409	5	tax	tax	NOUN
ftr-332	2409	6	review	review	NOUN
ftr-332	2409	7	[	[	X
ftr-332	2409	8	vol	vol	NOUN
ftr-332	2409	9	.	.	PUNCT
ftr-332	2410	1	12:5	12:5	NUM
ftr-332	2410	2	conditions	condition	NOUN
ftr-332	2410	3	are	be	AUX
ftr-332	2410	4	not	not	PART
ftr-332	2410	5	satisfied	satisfied	ADJ
ftr-332	2410	6	,	,	PUNCT
ftr-332	2410	7	all	all	PRON
ftr-332	2410	8	of	of	ADP
ftr-332	2410	9	the	the	DET
ftr-332	2410	10	facts	fact	NOUN
ftr-332	2410	11	and	and	CCONJ
ftr-332	2410	12	circumstances	circumstance	NOUN
ftr-332	2410	13	are	be	AUX
ftr-332	2410	14	considered	consider	VERB
ftr-332	2410	15	in	in	ADP
ftr-332	2410	16	determining	determine	VERB
ftr-332	2410	17	the	the	DET
ftr-332	2410	18	fair	fair	ADJ
ftr-332	2410	19	market	market	NOUN
ftr-332	2410	20	value	value	NOUN
ftr-332	2410	21	of	of	ADP
ftr-332	2410	22	the	the	DET
ftr-332	2410	23	debt	debt	NOUN
ftr-332	2410	24	-	-	PUNCT
ftr-332	2410	25	for	for	ADP
ftr-332	2410	26	-	-	PUNCT
ftr-332	2410	27	equity	equity	NOUN
ftr-332	2410	28	interest	interest	NOUN
ftr-332	2410	29	for	for	ADP
ftr-332	2410	30	purposes	purpose	NOUN
ftr-332	2410	31	of	of	ADP
ftr-332	2410	32	applying	apply	VERB
ftr-332	2410	33	§	§	PROPN
ftr-332	2410	34	108(e)(8	108(e)(8	NUM
ftr-332	2410	35	)	)	PUNCT
ftr-332	2410	36	.	.	PUNCT
ftr-332	2411	1	prop	prop	NOUN
ftr-332	2411	2	.	.	PUNCT
ftr-332	2412	1	reg	reg	PROPN
ftr-332	2412	2	.	.	PUNCT
ftr-332	2413	1	§	§	PROPN
ftr-332	2413	2	1.721	1.721	NUM
ftr-332	2413	3	-	-	SYM
ftr-332	2413	4	1(d	1(d	NUM
ftr-332	2413	5	)	)	PUNCT
ftr-332	2413	6	would	would	AUX
ftr-332	2413	7	provide	provide	VERB
ftr-332	2413	8	nonrecognition	nonrecognition	NOUN
ftr-332	2413	9	of	of	ADP
ftr-332	2413	10	loss	loss	NOUN
ftr-332	2413	11	in	in	ADP
ftr-332	2413	12	a	a	DET
ftr-332	2413	13	debt	debt	NOUN
ftr-332	2413	14	-	-	PUNCT
ftr-332	2413	15	for	for	ADP
ftr-332	2413	16	-	-	PUNCT
ftr-332	2413	17	partnership	partnership	NOUN
ftr-332	2413	18	interest	interest	NOUN
ftr-332	2413	19	exchange	exchange	NOUN
ftr-332	2413	20	in	in	ADP
ftr-332	2413	21	which	which	PRON
ftr-332	2413	22	the	the	DET
ftr-332	2413	23	liquidation	liquidation	NOUN
ftr-332	2413	24	value	value	NOUN
ftr-332	2413	25	of	of	ADP
ftr-332	2413	26	the	the	DET
ftr-332	2413	27	partnership	partnership	NOUN
ftr-332	2413	28	interest	interest	NOUN
ftr-332	2413	29	is	be	AUX
ftr-332	2413	30	less	less	ADJ
ftr-332	2413	31	than	than	ADP
ftr-332	2413	32	the	the	DET
ftr-332	2413	33	outstanding	outstanding	ADJ
ftr-332	2413	34	principal	principal	ADJ
ftr-332	2413	35	balance	balance	NOUN
ftr-332	2413	36	of	of	ADP
ftr-332	2413	37	the	the	DET
ftr-332	2413	38	debt	debt	NOUN
ftr-332	2413	39	.	.	PUNCT
ftr-332	2414	1	the	the	DET
ftr-332	2414	2	creditor‘s	creditor‘s	PROPN
ftr-332	2414	3	basis	basis	NOUN
ftr-332	2414	4	in	in	ADP
ftr-332	2414	5	the	the	DET
ftr-332	2414	6	partnership	partnership	NOUN
ftr-332	2414	7	is	be	AUX
ftr-332	2414	8	determined	determine	VERB
ftr-332	2414	9	under	under	ADP
ftr-332	2414	10	§	§	PROPN
ftr-332	2414	11	722	722	NUM
ftr-332	2414	12	.	.	PUNCT
ftr-332	2415	1	however	however	ADV
ftr-332	2415	2	,	,	PUNCT
ftr-332	2415	3	the	the	DET
ftr-332	2415	4	proposed	propose	VERB
ftr-332	2415	5	regulations	regulation	NOUN
ftr-332	2415	6	provide	provide	VERB
ftr-332	2415	7	that	that	SCONJ
ftr-332	2415	8	§	§	PROPN
ftr-332	2415	9	721	721	NUM
ftr-332	2415	10	does	do	AUX
ftr-332	2415	11	not	not	PART
ftr-332	2415	12	apply	apply	VERB
ftr-332	2415	13	to	to	ADP
ftr-332	2415	14	the	the	DET
ftr-332	2415	15	transfer	transfer	NOUN
ftr-332	2415	16	of	of	ADP
ftr-332	2415	17	a	a	DET
ftr-332	2415	18	partnership	partnership	NOUN
ftr-332	2415	19	interest	interest	NOUN
ftr-332	2415	20	to	to	ADP
ftr-332	2415	21	a	a	DET
ftr-332	2415	22	creditor	creditor	NOUN
ftr-332	2415	23	in	in	ADP
ftr-332	2415	24	satisfaction	satisfaction	NOUN
ftr-332	2415	25	of	of	ADP
ftr-332	2415	26	a	a	DET
ftr-332	2415	27	partnership‘s	partnership‘s	PROPN
ftr-332	2415	28	indebtedness	indebtedness	NOUN
ftr-332	2415	29	for	for	ADP
ftr-332	2415	30	unpaid	unpaid	ADJ
ftr-332	2415	31	rent	rent	NOUN
ftr-332	2415	32	,	,	PUNCT
ftr-332	2415	33	royalties	royalty	NOUN
ftr-332	2415	34	,	,	PUNCT
ftr-332	2415	35	or	or	CCONJ
ftr-332	2415	36	interest	interest	NOUN
ftr-332	2415	37	on	on	ADP
ftr-332	2415	38	indebtedness	indebtedness	NOUN
ftr-332	2415	39	(	(	PUNCT
ftr-332	2415	40	including	include	VERB
ftr-332	2415	41	accrued	accrue	VERB
ftr-332	2415	42	original	original	ADJ
ftr-332	2415	43	issue	issue	NOUN
ftr-332	2415	44	discount	discount	NOUN
ftr-332	2415	45	)	)	PUNCT
ftr-332	2415	46	.	.	PUNCT
ftr-332	2416	1	in	in	ADP
ftr-332	2416	2	addition	addition	NOUN
ftr-332	2416	3	,	,	PUNCT
ftr-332	2416	4	the	the	DET
ftr-332	2416	5	proposed	propose	VERB
ftr-332	2416	6	regulations	regulation	NOUN
ftr-332	2416	7	do	do	AUX
ftr-332	2416	8	not	not	PART
ftr-332	2416	9	supersede	supersede	VERB
ftr-332	2416	10	the	the	DET
ftr-332	2416	11	gain	gain	NOUN
ftr-332	2416	12	recognition	recognition	NOUN
ftr-332	2416	13	rules	rule	NOUN
ftr-332	2416	14	of	of	ADP
ftr-332	2416	15	§	§	PROPN
ftr-332	2416	16	453b	453b	NOUN
ftr-332	2416	17	regarding	regard	VERB
ftr-332	2416	18	dispositions	disposition	NOUN
ftr-332	2416	19	of	of	ADP
ftr-332	2416	20	installment	installment	NOUN
ftr-332	2416	21	obligations	obligation	NOUN
ftr-332	2416	22	.	.	PUNCT
ftr-332	2417	1	the	the	DET
ftr-332	2417	2	proposed	propose	VERB
ftr-332	2417	3	regulations	regulation	NOUN
ftr-332	2417	4	will	will	AUX
ftr-332	2417	5	be	be	AUX
ftr-332	2417	6	effective	effective	ADJ
ftr-332	2417	7	when	when	SCONJ
ftr-332	2417	8	final	final	ADJ
ftr-332	2417	9	regulations	regulation	NOUN
ftr-332	2417	10	are	be	AUX
ftr-332	2417	11	published	publish	VERB
ftr-332	2417	12	in	in	ADP
ftr-332	2417	13	the	the	DET
ftr-332	2417	14	federal	federal	ADJ
ftr-332	2417	15	register	register	NOUN
ftr-332	2417	16	.	.	PUNCT
ftr-332	2418	1	a.	a.	PROPN
ftr-332	2418	2	finalized	finalize	VERB
ftr-332	2418	3	,	,	PUNCT
ftr-332	2418	4	with	with	ADP
ftr-332	2418	5	some	some	DET
ftr-332	2418	6	modifications	modification	NOUN
ftr-332	2418	7	,	,	PUNCT
ftr-332	2418	8	but	but	CCONJ
ftr-332	2418	9	learn	learn	VERB
ftr-332	2418	10	to	to	PART
ftr-332	2418	11	live	live	VERB
ftr-332	2418	12	with	with	ADP
ftr-332	2418	13	the	the	DET
ftr-332	2418	14	asymmetry	asymmetry	NOUN
ftr-332	2418	15	.	.	PUNCT
ftr-332	2419	1	t.d	t.d	PROPN
ftr-332	2419	2	.	.	PROPN
ftr-332	2419	3	9557	9557	NUM
ftr-332	2419	4	,	,	PUNCT
ftr-332	2419	5	application	application	NOUN
ftr-332	2419	6	of	of	ADP
ftr-332	2419	7	section	section	NOUN
ftr-332	2419	8	108(e)(8	108(e)(8	NUM
ftr-332	2419	9	)	)	PUNCT
ftr-332	2420	1	to	to	PART
ftr-332	2420	2	indebtedness	indebtedness	NOUN
ftr-332	2420	3	satisfied	satisfy	VERB
ftr-332	2420	4	by	by	ADP
ftr-332	2420	5	a	a	DET
ftr-332	2420	6	partnership	partnership	NOUN
ftr-332	2420	7	interest	interest	NOUN
ftr-332	2420	8	,	,	PUNCT
ftr-332	2420	9	76	76	NUM
ftr-332	2420	10	f.r	f.r	NOUN
ftr-332	2420	11	.	.	NOUN
ftr-332	2420	12	71255	71255	NUM
ftr-332	2420	13	(	(	PUNCT
ftr-332	2420	14	11/17/11	11/17/11	PROPN
ftr-332	2420	15	)	)	PUNCT
ftr-332	2420	16	.	.	PUNCT
ftr-332	2421	1	the	the	DET
ftr-332	2421	2	final	final	ADJ
ftr-332	2421	3	regulations	regulation	NOUN
ftr-332	2421	4	generally	generally	ADV
ftr-332	2421	5	are	be	AUX
ftr-332	2421	6	the	the	DET
ftr-332	2421	7	same	same	ADJ
ftr-332	2421	8	as	as	ADP
ftr-332	2421	9	the	the	DET
ftr-332	2421	10	proposed	propose	VERB
ftr-332	2421	11	regulations	regulation	NOUN
ftr-332	2421	12	,	,	PUNCT
ftr-332	2421	13	with	with	ADP
ftr-332	2421	14	certain	certain	ADJ
ftr-332	2421	15	modifications	modification	NOUN
ftr-332	2421	16	.	.	PUNCT
ftr-332	2422	1	(	(	PUNCT
ftr-332	2422	2	1	1	X
ftr-332	2422	3	)	)	PUNCT
ftr-332	2422	4	first	first	ADV
ftr-332	2422	5	,	,	PUNCT
ftr-332	2422	6	reg	reg	NOUN
ftr-332	2422	7	.	.	PUNCT
ftr-332	2423	1	§	§	PROPN
ftr-332	2423	2	1.108	1.108	NUM
ftr-332	2423	3	-	-	NUM
ftr-332	2423	4	8(b)(2)(i)(b	8(b)(2)(i)(b	NUM
ftr-332	2423	5	)	)	PUNCT
ftr-332	2423	6	requires	require	VERB
ftr-332	2423	7	as	as	ADP
ftr-332	2423	8	a	a	DET
ftr-332	2423	9	condition	condition	NOUN
ftr-332	2423	10	to	to	ADP
ftr-332	2423	11	the	the	DET
ftr-332	2423	12	liquidation	liquidation	NOUN
ftr-332	2423	13	value	value	NOUN
ftr-332	2423	14	safe	safe	ADJ
ftr-332	2423	15	harbor	harbor	NOUN
ftr-332	2423	16	that	that	PRON
ftr-332	2423	17	a	a	DET
ftr-332	2423	18	partnership	partnership	NOUN
ftr-332	2423	19	apply	apply	VERB
ftr-332	2423	20	a	a	DET
ftr-332	2423	21	consistent	consistent	ADJ
ftr-332	2423	22	valuation	valuation	NOUN
ftr-332	2423	23	methodology	methodology	NOUN
ftr-332	2423	24	to	to	ADP
ftr-332	2423	25	all	all	DET
ftr-332	2423	26	equity	equity	NOUN
ftr-332	2423	27	issued	issue	VERB
ftr-332	2423	28	in	in	ADP
ftr-332	2423	29	any	any	DET
ftr-332	2423	30	debt	debt	NOUN
ftr-332	2423	31	-	-	PUNCT
ftr-332	2423	32	for	for	ADP
ftr-332	2423	33	-	-	PUNCT
ftr-332	2423	34	equity	equity	NOUN
ftr-332	2423	35	exchange	exchange	NOUN
ftr-332	2423	36	that	that	PRON
ftr-332	2423	37	is	be	AUX
ftr-332	2423	38	part	part	NOUN
ftr-332	2423	39	of	of	ADP
ftr-332	2423	40	the	the	DET
ftr-332	2423	41	same	same	ADJ
ftr-332	2423	42	overall	overall	ADJ
ftr-332	2423	43	transaction	transaction	NOUN
ftr-332	2423	44	.	.	PUNCT
ftr-332	2424	1	this	this	PRON
ftr-332	2424	2	prevents	prevent	VERB
ftr-332	2424	3	selective	selective	ADJ
ftr-332	2424	4	exploitation	exploitation	NOUN
ftr-332	2424	5	of	of	ADP
ftr-332	2424	6	the	the	DET
ftr-332	2424	7	discrepancy	discrepancy	NOUN
ftr-332	2424	8	between	between	ADP
ftr-332	2424	9	liquidation	liquidation	NOUN
ftr-332	2424	10	value	value	NOUN
ftr-332	2424	11	and	and	CCONJ
ftr-332	2424	12	fair	fair	ADJ
ftr-332	2424	13	market	market	NOUN
ftr-332	2424	14	value	value	NOUN
ftr-332	2424	15	.	.	PUNCT
ftr-332	2425	1	(	(	PUNCT
ftr-332	2425	2	2	2	NUM
ftr-332	2425	3	)	)	PUNCT
ftr-332	2425	4	second	second	ADJ
ftr-332	2425	5	,	,	PUNCT
ftr-332	2425	6	reg	reg	NOUN
ftr-332	2425	7	.	.	PUNCT
ftr-332	2426	1	§	§	PROPN
ftr-332	2426	2	1.108	1.108	NUM
ftr-332	2426	3	-	-	SYM
ftr-332	2426	4	8(b)(2)(i)(c	8(b)(2)(i)(c	NUM
ftr-332	2426	5	)	)	PUNCT
ftr-332	2426	6	clarifies	clarify	VERB
ftr-332	2426	7	that	that	SCONJ
ftr-332	2426	8	the	the	DET
ftr-332	2426	9	arm‘s	arm‘s	PROPN
ftr-332	2426	10	length	length	PROPN
ftr-332	2426	11	transaction	transaction	NOUN
ftr-332	2426	12	requirement	requirement	NOUN
ftr-332	2426	13	for	for	ADP
ftr-332	2426	14	the	the	DET
ftr-332	2426	15	liquidation	liquidation	NOUN
ftr-332	2426	16	value	value	NOUN
ftr-332	2426	17	safe	safe	ADJ
ftr-332	2426	18	harbor	harbor	NOUN
ftr-332	2426	19	is	be	AUX
ftr-332	2426	20	available	available	ADJ
ftr-332	2426	21	to	to	ADP
ftr-332	2426	22	a	a	DET
ftr-332	2426	23	transaction	transaction	NOUN
ftr-332	2426	24	involving	involve	VERB
ftr-332	2426	25	related	related	ADJ
ftr-332	2426	26	parties	party	NOUN
ftr-332	2426	27	as	as	ADV
ftr-332	2426	28	long	long	ADV
ftr-332	2426	29	as	as	SCONJ
ftr-332	2426	30	the	the	DET
ftr-332	2426	31	debt	debt	NOUN
ftr-332	2426	32	-	-	PUNCT
ftr-332	2426	33	for	for	ADP
ftr-332	2426	34	-	-	PUNCT
ftr-332	2426	35	equity	equity	NOUN
ftr-332	2426	36	exchange	exchange	NOUN
ftr-332	2426	37	has	have	VERB
ftr-332	2426	38	terms	term	NOUN
ftr-332	2426	39	that	that	PRON
ftr-332	2426	40	are	be	AUX
ftr-332	2426	41	comparable	comparable	ADJ
ftr-332	2426	42	to	to	ADP
ftr-332	2426	43	terms	term	NOUN
ftr-332	2426	44	that	that	PRON
ftr-332	2426	45	would	would	AUX
ftr-332	2426	46	be	be	AUX
ftr-332	2426	47	agreed	agree	VERB
ftr-332	2426	48	to	to	ADP
ftr-332	2426	49	by	by	ADP
ftr-332	2426	50	unrelated	unrelated	ADJ
ftr-332	2426	51	parties	party	NOUN
ftr-332	2426	52	negotiating	negotiate	VERB
ftr-332	2426	53	with	with	ADP
ftr-332	2426	54	adverse	adverse	ADJ
ftr-332	2426	55	interests	interest	NOUN
ftr-332	2426	56	.	.	PUNCT
ftr-332	2427	1	(	(	PUNCT
ftr-332	2427	2	3	3	X
ftr-332	2427	3	)	)	PUNCT
ftr-332	2427	4	third	third	ADV
ftr-332	2427	5	,	,	PUNCT
ftr-332	2427	6	for	for	ADP
ftr-332	2427	7	the	the	DET
ftr-332	2427	8	anti	anti	ADJ
ftr-332	2427	9	-	-	ADJ
ftr-332	2427	10	abuse	abuse	ADJ
ftr-332	2427	11	provision	provision	NOUN
ftr-332	2428	1	[	[	X
ftr-332	2428	2	condition	condition	NOUN
ftr-332	2428	3	(	(	PUNCT
ftr-332	2428	4	4	4	NUM
ftr-332	2428	5	)	)	PUNCT
ftr-332	2428	6	in	in	ADP
ftr-332	2428	7	the	the	DET
ftr-332	2428	8	proposed	propose	VERB
ftr-332	2428	9	regulations	regulation	NOUN
ftr-332	2428	10	,	,	PUNCT
ftr-332	2428	11	supra	supra	PROPN
ftr-332	2428	12	]	]	PUNCT
ftr-332	2429	1	―related‖	―related‖	PROPN
ftr-332	2429	2	party	party	PROPN
ftr-332	2429	3	is	be	AUX
ftr-332	2429	4	defined	define	VERB
ftr-332	2429	5	by	by	ADP
ftr-332	2429	6	cross	cros	NOUN
ftr-332	2429	7	-	-	NOUN
ftr-332	2429	8	references	reference	NOUN
ftr-332	2429	9	to	to	ADP
ftr-332	2429	10	§	§	PROPN
ftr-332	2429	11	§	§	PROPN
ftr-332	2429	12	267(b	267(b	NUM
ftr-332	2429	13	)	)	PUNCT
ftr-332	2429	14	and	and	CCONJ
ftr-332	2429	15	707(b	707(b	NUM
ftr-332	2429	16	)	)	PUNCT
ftr-332	2429	17	;	;	PUNCT
ftr-332	2429	18	reg	reg	NOUN
ftr-332	2429	19	.	.	PUNCT
ftr-332	2430	1	§	§	PROPN
ftr-332	2430	2	1.108	1.108	NUM
ftr-332	2430	3	-	-	PUNCT
ftr-332	2430	4	8(b)(2)(i)(d	8(b)(2)(i)(d	NUM
ftr-332	2430	5	)	)	PUNCT
ftr-332	2430	6	.	.	PUNCT
ftr-332	2431	1	(	(	PUNCT
ftr-332	2431	2	4	4	X
ftr-332	2431	3	)	)	PUNCT
ftr-332	2431	4	fourth	fourth	ADJ
ftr-332	2431	5	,	,	PUNCT
ftr-332	2431	6	the	the	DET
ftr-332	2431	7	liquidation	liquidation	NOUN
ftr-332	2431	8	value	value	NOUN
ftr-332	2431	9	of	of	ADP
ftr-332	2431	10	an	an	DET
ftr-332	2431	11	interest	interest	NOUN
ftr-332	2431	12	in	in	ADP
ftr-332	2431	13	an	an	DET
ftr-332	2431	14	upper	upper	ADJ
ftr-332	2431	15	-	-	PUNCT
ftr-332	2431	16	tier	tier	NOUN
ftr-332	2431	17	partnership	partnership	NOUN
ftr-332	2431	18	is	be	AUX
ftr-332	2431	19	determined	determine	VERB
ftr-332	2431	20	by	by	ADP
ftr-332	2431	21	taking	take	VERB
ftr-332	2431	22	into	into	ADP
ftr-332	2431	23	account	account	NOUN
ftr-332	2431	24	the	the	DET
ftr-332	2431	25	liquidation	liquidation	NOUN
ftr-332	2431	26	value	value	NOUN
ftr-332	2431	27	of	of	ADP
ftr-332	2431	28	any	any	DET
ftr-332	2431	29	lower	low	ADJ
ftr-332	2431	30	-	-	PUNCT
ftr-332	2431	31	tier	tier	NOUN
ftr-332	2431	32	partnership	partnership	NOUN
ftr-332	2431	33	interest	interest	NOUN
ftr-332	2431	34	;	;	PUNCT
ftr-332	2431	35	reg	reg	NOUN
ftr-332	2431	36	.	.	PUNCT
ftr-332	2432	1	§	§	PROPN
ftr-332	2432	2	1.108	1.108	NUM
ftr-332	2432	3	-	-	PUNCT
ftr-332	2432	4	8(b)(2)(ii	8(b)(2)(ii	NUM
ftr-332	2432	5	)	)	PUNCT
ftr-332	2432	6	.	.	PUNCT
ftr-332	2433	1	(	(	PUNCT
ftr-332	2433	2	5	5	X
ftr-332	2433	3	)	)	PUNCT
ftr-332	2433	4	fifth	fifth	ADJ
ftr-332	2433	5	,	,	PUNCT
ftr-332	2433	6	reg	reg	NOUN
ftr-332	2433	7	.	.	PUNCT
ftr-332	2434	1	§	§	PROPN
ftr-332	2434	2	1.108	1.108	NUM
ftr-332	2434	3	-	-	PUNCT
ftr-332	2434	4	8(b)(1	8(b)(1	NUM
ftr-332	2434	5	)	)	PUNCT
ftr-332	2434	6	provides	provide	VERB
ftr-332	2434	7	that	that	SCONJ
ftr-332	2434	8	if	if	SCONJ
ftr-332	2434	9	the	the	DET
ftr-332	2434	10	fair	fair	ADJ
ftr-332	2434	11	market	market	NOUN
ftr-332	2434	12	value	value	NOUN
ftr-332	2434	13	of	of	ADP
ftr-332	2434	14	the	the	DET
ftr-332	2434	15	debt	debt	NOUN
ftr-332	2434	16	-	-	PUNCT
ftr-332	2434	17	for	for	ADP
ftr-332	2434	18	-	-	PUNCT
ftr-332	2434	19	equity	equity	NOUN
ftr-332	2434	20	interest	interest	NOUN
ftr-332	2434	21	does	do	AUX
ftr-332	2434	22	not	not	PART
ftr-332	2434	23	equal	equal	VERB
ftr-332	2434	24	the	the	DET
ftr-332	2434	25	fair	fair	ADJ
ftr-332	2434	26	market	market	NOUN
ftr-332	2434	27	value	value	NOUN
ftr-332	2434	28	of	of	ADP
ftr-332	2434	29	the	the	DET
ftr-332	2434	30	indebtedness	indebtedness	NOUN
ftr-332	2434	31	exchanged	exchange	VERB
ftr-332	2434	32	,	,	PUNCT
ftr-332	2434	33	then	then	ADV
ftr-332	2434	34	general	general	ADJ
ftr-332	2434	35	tax	tax	NOUN
ftr-332	2434	36	law	law	NOUN
ftr-332	2434	37	principles	principle	NOUN
ftr-332	2434	38	shall	shall	AUX
ftr-332	2434	39	apply	apply	VERB
ftr-332	2434	40	to	to	ADP
ftr-332	2434	41	account	account	NOUN
ftr-332	2434	42	for	for	ADP
ftr-332	2434	43	the	the	DET
ftr-332	2434	44	difference	difference	NOUN
ftr-332	2434	45	.	.	PUNCT
ftr-332	2435	1	the	the	DET
ftr-332	2435	2	preamble	preamble	ADJ
ftr-332	2435	3	notes	note	VERB
ftr-332	2435	4	that	that	SCONJ
ftr-332	2435	5	,	,	PUNCT
ftr-332	2435	6	if	if	SCONJ
ftr-332	2435	7	appropriate	appropriate	ADJ
ftr-332	2435	8	,	,	PUNCT
ftr-332	2435	9	§	§	PROPN
ftr-332	2435	10	707(a)(2)(a	707(a)(2)(a	NUM
ftr-332	2435	11	)	)	PUNCT
ftr-332	2435	12	can	can	AUX
ftr-332	2435	13	be	be	AUX
ftr-332	2435	14	applied	apply	VERB
ftr-332	2435	15	.	.	PUNCT
ftr-332	2436	1	(	(	PUNCT
ftr-332	2436	2	6	6	NUM
ftr-332	2436	3	)	)	PUNCT
ftr-332	2436	4	sixth	sixth	ADJ
ftr-332	2436	5	,	,	PUNCT
ftr-332	2436	6	reg	reg	NOUN
ftr-332	2436	7	.	.	PUNCT
ftr-332	2437	1	§	§	PROPN
ftr-332	2437	2	1.721	1.721	NUM
ftr-332	2437	3	-	-	SYM
ftr-332	2437	4	1(d)(2	1(d)(2	NUM
ftr-332	2437	5	)	)	PUNCT
ftr-332	2437	6	provides	provide	VERB
ftr-332	2437	7	that	that	SCONJ
ftr-332	2437	8	§	§	PROPN
ftr-332	2437	9	721	721	NUM
ftr-332	2437	10	does	do	AUX
ftr-332	2437	11	not	not	PART
ftr-332	2437	12	apply	apply	VERB
ftr-332	2437	13	to	to	ADP
ftr-332	2437	14	a	a	DET
ftr-332	2437	15	debt	debt	NOUN
ftr-332	2437	16	-	-	PUNCT
ftr-332	2437	17	for	for	ADP
ftr-332	2437	18	-	-	PUNCT
ftr-332	2437	19	equity	equity	NOUN
ftr-332	2437	20	exchange	exchange	NOUN
ftr-332	2437	21	to	to	ADP
ftr-332	2437	22	the	the	DET
ftr-332	2437	23	extent	extent	NOUN
ftr-332	2437	24	the	the	DET
ftr-332	2437	25	partnership	partnership	NOUN
ftr-332	2437	26	interest	interest	NOUN
ftr-332	2437	27	is	be	AUX
ftr-332	2437	28	exchanged	exchange	VERB
ftr-332	2437	29	for	for	ADP
ftr-332	2437	30	the	the	DET
ftr-332	2437	31	partnership‘s	partnership‘s	PROPN
ftr-332	2437	32	indebtedness	indebtedness	NOUN
ftr-332	2437	33	for	for	ADP
ftr-332	2437	34	unpaid	unpaid	ADJ
ftr-332	2437	35	rent	rent	NOUN
ftr-332	2437	36	,	,	PUNCT
ftr-332	2437	37	royalties	royalty	NOUN
ftr-332	2437	38	,	,	PUNCT
ftr-332	2437	39	or	or	CCONJ
ftr-332	2437	40	interest	interest	NOUN
ftr-332	2437	41	on	on	ADP
ftr-332	2437	42	the	the	DET
ftr-332	2437	43	2012	2012	NUM
ftr-332	2437	44	]	]	PUNCT
ftr-332	2437	45	recent	recent	ADJ
ftr-332	2437	46	developments	development	NOUN
ftr-332	2437	47	in	in	ADP
ftr-332	2437	48	federal	federal	ADJ
ftr-332	2437	49	income	income	NOUN
ftr-332	2437	50	taxation	taxation	NOUN
ftr-332	2437	51	297	297	NUM
ftr-332	2437	52	partnership‘s	partnership‘s	PROPN
ftr-332	2437	53	indebtedness	indebtedness	NOUN
ftr-332	2437	54	(	(	PUNCT
ftr-332	2437	55	including	include	VERB
ftr-332	2437	56	accrued	accrue	VERB
ftr-332	2437	57	oid	oid	NOUN
ftr-332	2437	58	)	)	PUNCT
ftr-332	2437	59	that	that	PRON
ftr-332	2437	60	accrued	accrue	VERB
ftr-332	2437	61	on	on	ADP
ftr-332	2437	62	or	or	CCONJ
ftr-332	2437	63	after	after	ADP
ftr-332	2437	64	the	the	DET
ftr-332	2437	65	beginning	beginning	NOUN
ftr-332	2437	66	of	of	ADP
ftr-332	2437	67	the	the	DET
ftr-332	2437	68	creditor‘s	creditor‘s	PROPN
ftr-332	2437	69	holding	holding	NOUN
ftr-332	2437	70	period	period	NOUN
ftr-332	2437	71	for	for	ADP
ftr-332	2437	72	the	the	DET
ftr-332	2437	73	indebtedness	indebtedness	NOUN
ftr-332	2437	74	.	.	PUNCT
ftr-332	2438	1	(	(	PUNCT
ftr-332	2438	2	7	7	X
ftr-332	2438	3	)	)	PUNCT
ftr-332	2438	4	seventh	seventh	ADJ
ftr-332	2438	5	,	,	PUNCT
ftr-332	2438	6	the	the	DET
ftr-332	2438	7	final	final	ADJ
ftr-332	2438	8	regulations	regulation	NOUN
ftr-332	2438	9	provide	provide	VERB
ftr-332	2438	10	that	that	DET
ftr-332	2438	11	cod	cod	NOUN
ftr-332	2438	12	income	income	NOUN
ftr-332	2438	13	arising	arise	VERB
ftr-332	2438	14	from	from	ADP
ftr-332	2438	15	a	a	DET
ftr-332	2438	16	discharge	discharge	NOUN
ftr-332	2438	17	of	of	ADP
ftr-332	2438	18	a	a	DET
ftr-332	2438	19	partnership	partnership	NOUN
ftr-332	2438	20	or	or	CCONJ
ftr-332	2438	21	partner	partner	NOUN
ftr-332	2438	22	nonrecourse	nonrecourse	NOUN
ftr-332	2438	23	indebtedness	indebtedness	NOUN
ftr-332	2438	24	is	be	AUX
ftr-332	2438	25	treated	treat	VERB
ftr-332	2438	26	as	as	ADP
ftr-332	2438	27	a	a	DET
ftr-332	2438	28	first	first	ADJ
ftr-332	2438	29	-	-	PUNCT
ftr-332	2438	30	tier	tier	NOUN
ftr-332	2438	31	item	item	NOUN
ftr-332	2438	32	for	for	ADP
ftr-332	2438	33	minimum	minimum	ADJ
ftr-332	2438	34	gain	gain	NOUN
ftr-332	2438	35	chargeback	chargeback	NOUN
ftr-332	2438	36	purposes	purpose	NOUN
ftr-332	2438	37	under	under	ADP
ftr-332	2438	38	regs	reg	NOUN
ftr-332	2438	39	.	.	PUNCT
ftr-332	2439	1	§	§	PROPN
ftr-332	2439	2	§	§	PROPN
ftr-332	2439	3	1.704	1.704	NUM
ftr-332	2439	4	-	-	NUM
ftr-332	2439	5	2(f)(6	2(f)(6	NUM
ftr-332	2439	6	)	)	PUNCT
ftr-332	2439	7	,	,	PUNCT
ftr-332	2439	8	1.704	1.704	NUM
ftr-332	2439	9	-	-	SYM
ftr-332	2439	10	2(j)(2)(i)(a	2(j)(2)(i)(a	NUM
ftr-332	2439	11	)	)	PUNCT
ftr-332	2439	12	and	and	CCONJ
ftr-332	2439	13	1.704	1.704	NUM
ftr-332	2439	14	-	-	NUM
ftr-332	2439	15	2(j)(2)(ii)(a	2(j)(2)(ii)(a	NUM
ftr-332	2439	16	)	)	PUNCT
ftr-332	2439	17	;	;	PUNCT
ftr-332	2439	18	reg	reg	NOUN
ftr-332	2439	19	.	.	PUNCT
ftr-332	2440	1	§	§	PROPN
ftr-332	2440	2	1.704	1.704	NUM
ftr-332	2440	3	-	-	NUM
ftr-332	2440	4	2(f)(6	2(f)(6	NUM
ftr-332	2440	5	)	)	PUNCT
ftr-332	2440	6	.	.	PUNCT
ftr-332	2441	1	c.	c.	NOUN
ftr-332	2441	2	distributions	distribution	NOUN
ftr-332	2441	3	and	and	CCONJ
ftr-332	2441	4	transactions	transaction	NOUN
ftr-332	2441	5	between	between	ADP
ftr-332	2441	6	the	the	DET
ftr-332	2441	7	partnership	partnership	NOUN
ftr-332	2441	8	and	and	CCONJ
ftr-332	2441	9	partners	partner	NOUN
ftr-332	2441	10	1	1	NUM
ftr-332	2441	11	.	.	X
ftr-332	2441	12	de	de	X
ftr-332	2441	13	minimis	minimis	NOUN
ftr-332	2441	14	partners	partner	NOUN
ftr-332	2441	15	become	become	VERB
ftr-332	2441	16	substantial	substantial	ADJ
ftr-332	2441	17	under	under	ADP
ftr-332	2441	18	proposed	propose	VERB
ftr-332	2441	19	regulations	regulation	NOUN
ftr-332	2441	20	.	.	PUNCT
ftr-332	2442	1	reg-109564	reg-109564	NOUN
ftr-332	2442	2	-	-	PUNCT
ftr-332	2442	3	10	10	NUM
ftr-332	2442	4	,	,	PUNCT
ftr-332	2442	5	partner‘s	partner‘s	ADJ
ftr-332	2442	6	distributive	distributive	ADJ
ftr-332	2442	7	share	share	NOUN
ftr-332	2442	8	,	,	PUNCT
ftr-332	2442	9	76	76	NUM
ftr-332	2442	10	f.r	f.r	NOUN
ftr-332	2442	11	.	.	NOUN
ftr-332	2443	1	66012	66012	NUM
ftr-332	2443	2	(	(	PUNCT
ftr-332	2443	3	10/25/11	10/25/11	NUM
ftr-332	2443	4	)	)	PUNCT
ftr-332	2443	5	.	.	PUNCT
ftr-332	2444	1	the	the	DET
ftr-332	2444	2	economic	economic	ADJ
ftr-332	2444	3	effect	effect	NOUN
ftr-332	2444	4	of	of	ADP
ftr-332	2444	5	a	a	DET
ftr-332	2444	6	partnership	partnership	NOUN
ftr-332	2444	7	allocation	allocation	NOUN
ftr-332	2444	8	is	be	AUX
ftr-332	2444	9	not	not	PART
ftr-332	2444	10	substantial	substantial	ADJ
ftr-332	2444	11	under	under	ADP
ftr-332	2444	12	reg	reg	NOUN
ftr-332	2444	13	.	.	PUNCT
ftr-332	2445	1	§	§	PROPN
ftr-332	2445	2	1.704	1.704	NUM
ftr-332	2445	3	-	-	NUM
ftr-332	2445	4	1(b)(2)(iii)(a	1(b)(2)(iii)(a	NUM
ftr-332	2445	5	)	)	PUNCT
ftr-332	2445	6	if	if	SCONJ
ftr-332	2445	7	,	,	PUNCT
ftr-332	2445	8	at	at	ADP
ftr-332	2445	9	the	the	DET
ftr-332	2445	10	time	time	NOUN
ftr-332	2445	11	the	the	DET
ftr-332	2445	12	allocation	allocation	NOUN
ftr-332	2445	13	(	(	PUNCT
ftr-332	2445	14	or	or	CCONJ
ftr-332	2445	15	allocations	allocation	NOUN
ftr-332	2445	16	)	)	PUNCT
ftr-332	2445	17	becomes	become	VERB
ftr-332	2445	18	part	part	NOUN
ftr-332	2445	19	of	of	ADP
ftr-332	2445	20	the	the	DET
ftr-332	2445	21	partnership	partnership	NOUN
ftr-332	2445	22	agreement	agreement	NOUN
ftr-332	2445	23	:	:	PUNCT
ftr-332	2445	24	(	(	PUNCT
ftr-332	2445	25	1	1	X
ftr-332	2445	26	)	)	PUNCT
ftr-332	2445	27	the	the	DET
ftr-332	2445	28	after	after	ADP
ftr-332	2445	29	-	-	PUNCT
ftr-332	2445	30	tax	tax	NOUN
ftr-332	2445	31	economic	economic	ADJ
ftr-332	2445	32	consequences	consequence	NOUN
ftr-332	2445	33	of	of	ADP
ftr-332	2445	34	at	at	ADV
ftr-332	2445	35	least	least	ADV
ftr-332	2445	36	one	one	NUM
ftr-332	2445	37	partner	partner	NOUN
ftr-332	2445	38	may	may	AUX
ftr-332	2445	39	,	,	PUNCT
ftr-332	2445	40	in	in	ADP
ftr-332	2445	41	present	present	ADJ
ftr-332	2445	42	value	value	NOUN
ftr-332	2445	43	terms	term	NOUN
ftr-332	2445	44	,	,	PUNCT
ftr-332	2445	45	be	be	AUX
ftr-332	2445	46	enhanced	enhance	VERB
ftr-332	2445	47	compared	compare	VERB
ftr-332	2445	48	to	to	ADP
ftr-332	2445	49	such	such	ADJ
ftr-332	2445	50	consequences	consequence	NOUN
ftr-332	2445	51	if	if	SCONJ
ftr-332	2445	52	the	the	DET
ftr-332	2445	53	allocation	allocation	NOUN
ftr-332	2445	54	(	(	PUNCT
ftr-332	2445	55	or	or	CCONJ
ftr-332	2445	56	allocations	allocation	NOUN
ftr-332	2445	57	)	)	PUNCT
ftr-332	2445	58	were	be	AUX
ftr-332	2445	59	not	not	PART
ftr-332	2445	60	contained	contain	VERB
ftr-332	2445	61	in	in	ADP
ftr-332	2445	62	the	the	DET
ftr-332	2445	63	partnership	partnership	NOUN
ftr-332	2445	64	agreement	agreement	NOUN
ftr-332	2445	65	,	,	PUNCT
ftr-332	2445	66	and	and	CCONJ
ftr-332	2445	67	(	(	PUNCT
ftr-332	2445	68	2	2	X
ftr-332	2445	69	)	)	PUNCT
ftr-332	2445	70	there	there	PRON
ftr-332	2445	71	is	be	VERB
ftr-332	2445	72	a	a	DET
ftr-332	2445	73	strong	strong	ADJ
ftr-332	2445	74	likelihood	likelihood	NOUN
ftr-332	2445	75	that	that	SCONJ
ftr-332	2445	76	the	the	DET
ftr-332	2445	77	after	after	ADP
ftr-332	2445	78	-	-	PUNCT
ftr-332	2445	79	tax	tax	NOUN
ftr-332	2445	80	economic	economic	ADJ
ftr-332	2445	81	consequences	consequence	NOUN
ftr-332	2445	82	of	of	ADP
ftr-332	2445	83	no	no	DET
ftr-332	2445	84	partner	partner	NOUN
ftr-332	2445	85	will	will	AUX
ftr-332	2445	86	,	,	PUNCT
ftr-332	2445	87	in	in	ADP
ftr-332	2445	88	present	present	ADJ
ftr-332	2445	89	value	value	NOUN
ftr-332	2445	90	terms	term	NOUN
ftr-332	2445	91	,	,	PUNCT
ftr-332	2445	92	be	be	AUX
ftr-332	2445	93	substantially	substantially	ADV
ftr-332	2445	94	diminished	diminish	VERB
ftr-332	2445	95	compared	compare	VERB
ftr-332	2445	96	to	to	ADP
ftr-332	2445	97	such	such	ADJ
ftr-332	2445	98	consequences	consequence	NOUN
ftr-332	2445	99	if	if	SCONJ
ftr-332	2445	100	the	the	DET
ftr-332	2445	101	allocation	allocation	NOUN
ftr-332	2445	102	(	(	PUNCT
ftr-332	2445	103	or	or	CCONJ
ftr-332	2445	104	allocations	allocation	NOUN
ftr-332	2445	105	)	)	PUNCT
ftr-332	2445	106	were	be	AUX
ftr-332	2445	107	not	not	PART
ftr-332	2445	108	contained	contain	VERB
ftr-332	2445	109	in	in	ADP
ftr-332	2445	110	the	the	DET
ftr-332	2445	111	partnership	partnership	NOUN
ftr-332	2445	112	agreement	agreement	NOUN
ftr-332	2445	113	.	.	PUNCT
ftr-332	2446	1	reg	reg	NOUN
ftr-332	2446	2	.	.	PUNCT
ftr-332	2447	1	§	§	PROPN
ftr-332	2447	2	1.704	1.704	NUM
ftr-332	2447	3	-	-	NUM
ftr-332	2447	4	1(b)(2)(iii)(e	1(b)(2)(iii)(e	NUM
ftr-332	2447	5	)	)	PUNCT
ftr-332	2447	6	provides	provide	VERB
ftr-332	2447	7	that	that	SCONJ
ftr-332	2447	8	the	the	DET
ftr-332	2447	9	tax	tax	NOUN
ftr-332	2447	10	attributes	attribute	NOUN
ftr-332	2447	11	of	of	ADP
ftr-332	2447	12	a	a	DET
ftr-332	2447	13	de	de	X
ftr-332	2447	14	minimis	minimis	NOUN
ftr-332	2447	15	partner	partner	NOUN
ftr-332	2447	16	(	(	PUNCT
ftr-332	2447	17	a	a	DET
ftr-332	2447	18	partner	partner	NOUN
ftr-332	2447	19	who	who	PRON
ftr-332	2447	20	owns	own	VERB
ftr-332	2447	21	less	less	ADJ
ftr-332	2447	22	than	than	ADP
ftr-332	2447	23	10	10	NUM
ftr-332	2447	24	percent	percent	NOUN
ftr-332	2447	25	of	of	ADP
ftr-332	2447	26	partnership	partnership	NOUN
ftr-332	2447	27	capital	capital	NOUN
ftr-332	2447	28	or	or	CCONJ
ftr-332	2447	29	profits	profit	NOUN
ftr-332	2447	30	)	)	PUNCT
ftr-332	2447	31	need	need	AUX
ftr-332	2447	32	not	not	PART
ftr-332	2447	33	be	be	AUX
ftr-332	2447	34	taken	take	VERB
ftr-332	2447	35	into	into	ADP
ftr-332	2447	36	account	account	NOUN
ftr-332	2447	37	in	in	ADP
ftr-332	2447	38	applying	apply	VERB
ftr-332	2447	39	the	the	DET
ftr-332	2447	40	substantiality	substantiality	NOUN
ftr-332	2447	41	tests	test	NOUN
ftr-332	2447	42	.	.	PUNCT
ftr-332	2448	1	the	the	DET
ftr-332	2448	2	proposed	propose	VERB
ftr-332	2448	3	regulation	regulation	NOUN
ftr-332	2448	4	would	would	AUX
ftr-332	2448	5	remove	remove	VERB
ftr-332	2448	6	the	the	DET
ftr-332	2448	7	de	de	X
ftr-332	2448	8	minimis	minimis	NOUN
ftr-332	2448	9	partner	partner	NOUN
ftr-332	2448	10	rule	rule	NOUN
ftr-332	2448	11	―in	―in	NOUN
ftr-332	2448	12	order	order	NOUN
ftr-332	2448	13	to	to	PART
ftr-332	2448	14	prevent	prevent	VERB
ftr-332	2448	15	unintended	unintended	ADJ
ftr-332	2448	16	tax	tax	NOUN
ftr-332	2448	17	consequences.‖	consequences.‖	NOUN
ftr-332	2448	18	the	the	DET
ftr-332	2448	19	preamble	preamble	NOUN
ftr-332	2448	20	to	to	ADP
ftr-332	2448	21	the	the	DET
ftr-332	2448	22	proposed	propose	VERB
ftr-332	2448	23	regulation	regulation	NOUN
ftr-332	2448	24	indicates	indicate	VERB
ftr-332	2448	25	that	that	SCONJ
ftr-332	2448	26	the	the	DET
ftr-332	2448	27	de	de	PROPN
ftr-332	2448	28	minimis	minimis	PROPN
ftr-332	2448	29	partner	partner	NOUN
ftr-332	2448	30	rule	rule	NOUN
ftr-332	2448	31	was	be	AUX
ftr-332	2448	32	―not	―not	PROPN
ftr-332	2448	33	intended	intend	VERB
ftr-332	2448	34	to	to	PART
ftr-332	2448	35	allow	allow	VERB
ftr-332	2448	36	partnerships	partnership	NOUN
ftr-332	2448	37	to	to	PART
ftr-332	2448	38	entirely	entirely	ADV
ftr-332	2448	39	avoid	avoid	VERB
ftr-332	2448	40	the	the	DET
ftr-332	2448	41	application	application	NOUN
ftr-332	2448	42	of	of	ADP
ftr-332	2448	43	the	the	DET
ftr-332	2448	44	substantiality	substantiality	NOUN
ftr-332	2448	45	regulations	regulation	NOUN
ftr-332	2448	46	if	if	SCONJ
ftr-332	2448	47	the	the	DET
ftr-332	2448	48	partnership	partnership	NOUN
ftr-332	2448	49	is	be	AUX
ftr-332	2448	50	owned	own	VERB
ftr-332	2448	51	by	by	ADP
ftr-332	2448	52	partners	partner	NOUN
ftr-332	2448	53	each	each	PRON
ftr-332	2448	54	of	of	ADP
ftr-332	2448	55	whom	whom	PRON
ftr-332	2448	56	owns	own	VERB
ftr-332	2448	57	less	less	ADJ
ftr-332	2448	58	than	than	ADP
ftr-332	2448	59	10	10	NUM
ftr-332	2448	60	percent	percent	NOUN
ftr-332	2448	61	of	of	ADP
ftr-332	2448	62	the	the	DET
ftr-332	2448	63	capital	capital	NOUN
ftr-332	2448	64	or	or	CCONJ
ftr-332	2448	65	profits	profit	NOUN
ftr-332	2448	66	,	,	PUNCT
ftr-332	2448	67	and	and	CCONJ
ftr-332	2448	68	who	who	PRON
ftr-332	2448	69	are	be	AUX
ftr-332	2448	70	allocated	allocate	VERB
ftr-332	2448	71	less	less	ADJ
ftr-332	2448	72	than	than	ADP
ftr-332	2448	73	10	10	NUM
ftr-332	2448	74	percent	percent	NOUN
ftr-332	2448	75	of	of	ADP
ftr-332	2448	76	each	each	DET
ftr-332	2448	77	partnership	partnership	NOUN
ftr-332	2448	78	item	item	NOUN
ftr-332	2448	79	of	of	ADP
ftr-332	2448	80	income	income	NOUN
ftr-332	2448	81	,	,	PUNCT
ftr-332	2448	82	gain	gain	NOUN
ftr-332	2448	83	,	,	PUNCT
ftr-332	2448	84	loss	loss	NOUN
ftr-332	2448	85	,	,	PUNCT
ftr-332	2448	86	deduction	deduction	NOUN
ftr-332	2448	87	,	,	PUNCT
ftr-332	2448	88	and	and	CCONJ
ftr-332	2448	89	credit.‖	credit.‖	NOUN
ftr-332	2448	90	the	the	DET
ftr-332	2448	91	regulations	regulation	NOUN
ftr-332	2448	92	will	will	AUX
ftr-332	2448	93	be	be	AUX
ftr-332	2448	94	effective	effective	ADJ
ftr-332	2448	95	when	when	SCONJ
ftr-332	2448	96	finalized	finalize	VERB
ftr-332	2448	97	.	.	PUNCT
ftr-332	2449	1	d.	d.	PROPN
ftr-332	2449	2	sales	sale	NOUN
ftr-332	2449	3	of	of	ADP
ftr-332	2449	4	partnership	partnership	NOUN
ftr-332	2449	5	interests	interest	NOUN
ftr-332	2449	6	,	,	PUNCT
ftr-332	2449	7	liquidations	liquidation	NOUN
ftr-332	2449	8	and	and	CCONJ
ftr-332	2449	9	mergers	merger	NOUN
ftr-332	2449	10	there	there	PRON
ftr-332	2449	11	were	be	VERB
ftr-332	2449	12	no	no	DET
ftr-332	2449	13	significant	significant	ADJ
ftr-332	2449	14	developments	development	NOUN
ftr-332	2449	15	regarding	regard	VERB
ftr-332	2449	16	this	this	DET
ftr-332	2449	17	topic	topic	NOUN
ftr-332	2449	18	during	during	ADP
ftr-332	2449	19	2011	2011	NUM
ftr-332	2449	20	.	.	PUNCT
ftr-332	2450	1	e.	e.	PROPN
ftr-332	2450	2	inside	inside	ADJ
ftr-332	2450	3	basis	basis	NOUN
ftr-332	2450	4	adjustments	adjustment	NOUN
ftr-332	2450	5	there	there	PRON
ftr-332	2450	6	were	be	VERB
ftr-332	2450	7	no	no	DET
ftr-332	2450	8	significant	significant	ADJ
ftr-332	2450	9	developments	development	NOUN
ftr-332	2450	10	regarding	regard	VERB
ftr-332	2450	11	this	this	DET
ftr-332	2450	12	topic	topic	NOUN
ftr-332	2450	13	during	during	ADP
ftr-332	2450	14	2011	2011	NUM
ftr-332	2450	15	.	.	PUNCT
ftr-332	2451	1	298	298	NUM
ftr-332	2451	2	florida	florida	PROPN
ftr-332	2451	3	tax	tax	NOUN
ftr-332	2451	4	review	review	NOUN
ftr-332	2451	5	[	[	X
ftr-332	2451	6	vol	vol	NOUN
ftr-332	2451	7	.	.	PUNCT
ftr-332	2452	1	12:5	12:5	NUM
ftr-332	2452	2	f.	f.	PROPN
ftr-332	2452	3	partnership	partnership	PROPN
ftr-332	2452	4	audit	audit	PROPN
ftr-332	2452	5	rules	rule	VERB
ftr-332	2452	6	1	1	NUM
ftr-332	2452	7	.	.	X
ftr-332	2453	1	partner	partner	NOUN
ftr-332	2453	2	’s	’s	PART
ftr-332	2453	3	outside	outside	ADJ
ftr-332	2453	4	basis	basis	NOUN
ftr-332	2453	5	in	in	ADP
ftr-332	2453	6	a	a	DET
ftr-332	2453	7	tax	tax	NOUN
ftr-332	2453	8	-	-	PUNCT
ftr-332	2453	9	shelter	shelter	NOUN
ftr-332	2453	10	partnership	partnership	NOUN
ftr-332	2453	11	is	be	AUX
ftr-332	2453	12	a	a	DET
ftr-332	2453	13	partner	partner	NOUN
ftr-332	2453	14	item	item	NOUN
ftr-332	2453	15	.	.	PUNCT
ftr-332	2454	1	napoliello	napoliello	PROPN
ftr-332	2454	2	v.	v.	PROPN
ftr-332	2454	3	commissioner	commissioner	PROPN
ftr-332	2454	4	,	,	PUNCT
ftr-332	2454	5	t.c	t.c	PROPN
ftr-332	2454	6	.	.	PROPN
ftr-332	2454	7	memo	memo	NOUN
ftr-332	2454	8	.	.	PUNCT
ftr-332	2455	1	2009	2009	NUM
ftr-332	2455	2	-	-	SYM
ftr-332	2455	3	104	104	NUM
ftr-332	2455	4	(	(	PUNCT
ftr-332	2455	5	5/18/09	5/18/09	NUM
ftr-332	2455	6	)	)	PUNCT
ftr-332	2455	7	.	.	PUNCT
ftr-332	2456	1	the	the	DET
ftr-332	2456	2	taxpayer	taxpayer	NOUN
ftr-332	2456	3	invested	invest	VERB
ftr-332	2456	4	in	in	ADP
ftr-332	2456	5	a	a	DET
ftr-332	2456	6	son	son	NOUN
ftr-332	2456	7	-	-	PUNCT
ftr-332	2456	8	of	of	ADP
ftr-332	2456	9	-	-	PUNCT
ftr-332	2456	10	boss	boss	NOUN
ftr-332	2456	11	transaction	transaction	NOUN
ftr-332	2456	12	involving	involve	VERB
ftr-332	2456	13	digital	digital	ADJ
ftr-332	2456	14	foreign	foreign	ADJ
ftr-332	2456	15	currency	currency	NOUN
ftr-332	2456	16	items	item	NOUN
ftr-332	2456	17	.	.	PUNCT
ftr-332	2457	1	the	the	DET
ftr-332	2457	2	irs	irs	PROPN
ftr-332	2457	3	issued	issue	VERB
ftr-332	2457	4	an	an	DET
ftr-332	2457	5	fpaa	fpaa	NOUN
ftr-332	2457	6	to	to	ADP
ftr-332	2457	7	the	the	DET
ftr-332	2457	8	taxpayer	taxpayer	NOUN
ftr-332	2457	9	as	as	ADP
ftr-332	2457	10	a	a	DET
ftr-332	2457	11	notice	notice	NOUN
ftr-332	2457	12	partner	partner	NOUN
ftr-332	2457	13	.	.	PUNCT
ftr-332	2458	1	in	in	ADP
ftr-332	2458	2	the	the	DET
ftr-332	2458	3	uncontested	uncontested	ADJ
ftr-332	2458	4	partnership	partnership	NOUN
ftr-332	2458	5	proceeding	proceed	VERB
ftr-332	2458	6	it	it	PRON
ftr-332	2458	7	was	be	AUX
ftr-332	2458	8	determined	determine	VERB
ftr-332	2458	9	that	that	SCONJ
ftr-332	2458	10	the	the	DET
ftr-332	2458	11	partnership	partnership	NOUN
ftr-332	2458	12	was	be	AUX
ftr-332	2458	13	a	a	DET
ftr-332	2458	14	sham	sham	NOUN
ftr-332	2458	15	that	that	PRON
ftr-332	2458	16	lacked	lack	VERB
ftr-332	2458	17	economic	economic	ADJ
ftr-332	2458	18	substance	substance	NOUN
ftr-332	2458	19	,	,	PUNCT
ftr-332	2458	20	that	that	SCONJ
ftr-332	2458	21	transactions	transaction	NOUN
ftr-332	2458	22	entered	enter	VERB
ftr-332	2458	23	into	into	ADP
ftr-332	2458	24	by	by	ADP
ftr-332	2458	25	the	the	DET
ftr-332	2458	26	partnership	partnership	NOUN
ftr-332	2458	27	should	should	AUX
ftr-332	2458	28	be	be	AUX
ftr-332	2458	29	treated	treat	VERB
ftr-332	2458	30	as	as	SCONJ
ftr-332	2458	31	transacted	transact	VERB
ftr-332	2458	32	directly	directly	ADV
ftr-332	2458	33	by	by	ADP
ftr-332	2458	34	the	the	DET
ftr-332	2458	35	partners	partner	NOUN
ftr-332	2458	36	,	,	PUNCT
ftr-332	2458	37	and	and	CCONJ
ftr-332	2458	38	that	that	PRON
ftr-332	2458	39	purported	purport	VERB
ftr-332	2458	40	losses	loss	NOUN
ftr-332	2458	41	claimed	claim	VERB
ftr-332	2458	42	on	on	ADP
ftr-332	2458	43	disposition	disposition	NOUN
ftr-332	2458	44	of	of	ADP
ftr-332	2458	45	distributed	distribute	VERB
ftr-332	2458	46	property	property	NOUN
ftr-332	2458	47	with	with	ADP
ftr-332	2458	48	an	an	DET
ftr-332	2458	49	enhanced	enhanced	ADJ
ftr-332	2458	50	basis	basis	NOUN
ftr-332	2458	51	should	should	AUX
ftr-332	2458	52	be	be	AUX
ftr-332	2458	53	disallowed	disallow	VERB
ftr-332	2458	54	.	.	PUNCT
ftr-332	2459	1	the	the	DET
ftr-332	2459	2	irs	irs	PROPN
ftr-332	2459	3	assessed	assess	VERB
ftr-332	2459	4	a	a	DET
ftr-332	2459	5	deficiency	deficiency	NOUN
ftr-332	2459	6	against	against	ADP
ftr-332	2459	7	the	the	DET
ftr-332	2459	8	taxpayer	taxpayer	NOUN
ftr-332	2459	9	based	base	VERB
ftr-332	2459	10	on	on	ADP
ftr-332	2459	11	the	the	DET
ftr-332	2459	12	partnership	partnership	NOUN
ftr-332	2459	13	items	item	NOUN
ftr-332	2459	14	.	.	PUNCT
ftr-332	2460	1	the	the	DET
ftr-332	2460	2	tax	tax	NOUN
ftr-332	2460	3	court	court	NOUN
ftr-332	2460	4	previously	previously	ADV
ftr-332	2460	5	had	have	AUX
ftr-332	2460	6	held	hold	VERB
ftr-332	2460	7	in	in	ADP
ftr-332	2460	8	petaluma	petaluma	PROPN
ftr-332	2460	9	fx	fx	PROPN
ftr-332	2460	10	partners	partner	NOUN
ftr-332	2460	11	,	,	PUNCT
ftr-332	2460	12	llc	llc	PROPN
ftr-332	2460	13	v.	v.	PROPN
ftr-332	2460	14	commissioner	commissioner	PROPN
ftr-332	2460	15	,	,	PUNCT
ftr-332	2460	16	131	131	NUM
ftr-332	2460	17	t.c	t.c	PROPN
ftr-332	2460	18	.	.	PROPN
ftr-332	2460	19	84	84	NUM
ftr-332	2460	20	(	(	PUNCT
ftr-332	2460	21	2008	2008	NUM
ftr-332	2460	22	)	)	PUNCT
ftr-332	2460	23	,	,	PUNCT
ftr-332	2460	24	that	that	SCONJ
ftr-332	2460	25	the	the	DET
ftr-332	2460	26	determination	determination	NOUN
ftr-332	2460	27	of	of	ADP
ftr-332	2460	28	whether	whether	SCONJ
ftr-332	2460	29	a	a	DET
ftr-332	2460	30	partnership	partnership	NOUN
ftr-332	2460	31	was	be	AUX
ftr-332	2460	32	a	a	DET
ftr-332	2460	33	sham	sham	NOUN
ftr-332	2460	34	that	that	PRON
ftr-332	2460	35	will	will	AUX
ftr-332	2460	36	be	be	AUX
ftr-332	2460	37	disregarded	disregard	VERB
ftr-332	2460	38	for	for	SCONJ
ftr-332	2460	39	federal	federal	ADJ
ftr-332	2460	40	tax	tax	NOUN
ftr-332	2460	41	purposes	purpose	NOUN
ftr-332	2460	42	is	be	AUX
ftr-332	2460	43	a	a	DET
ftr-332	2460	44	partnership	partnership	NOUN
ftr-332	2460	45	item	item	NOUN
ftr-332	2460	46	.	.	PUNCT
ftr-332	2461	1	in	in	ADP
ftr-332	2461	2	the	the	DET
ftr-332	2461	3	instant	instant	ADJ
ftr-332	2461	4	case	case	NOUN
ftr-332	2461	5	,	,	PUNCT
ftr-332	2461	6	the	the	DET
ftr-332	2461	7	court	court	NOUN
ftr-332	2461	8	(	(	PUNCT
ftr-332	2461	9	judge	judge	NOUN
ftr-332	2461	10	kroupa	kroupa	NOUN
ftr-332	2461	11	)	)	PUNCT
ftr-332	2461	12	agreed	agree	VERB
ftr-332	2461	13	with	with	ADP
ftr-332	2461	14	the	the	DET
ftr-332	2461	15	irs	irs	PROPN
ftr-332	2461	16	that	that	SCONJ
ftr-332	2461	17	the	the	DET
ftr-332	2461	18	partner‘s	partner‘s	PROPN
ftr-332	2461	19	basis	basis	NOUN
ftr-332	2461	20	in	in	ADP
ftr-332	2461	21	distributed	distribute	VERB
ftr-332	2461	22	securities	security	NOUN
ftr-332	2461	23	from	from	ADP
ftr-332	2461	24	the	the	DET
ftr-332	2461	25	sham	sham	PROPN
ftr-332	2461	26	partnership	partnership	NOUN
ftr-332	2461	27	is	be	AUX
ftr-332	2461	28	an	an	DET
ftr-332	2461	29	affected	affected	ADJ
ftr-332	2461	30	item	item	NOUN
ftr-332	2461	31	subject	subject	ADJ
ftr-332	2461	32	to	to	ADP
ftr-332	2461	33	determination	determination	NOUN
ftr-332	2461	34	in	in	ADP
ftr-332	2461	35	the	the	DET
ftr-332	2461	36	partnership	partnership	NOUN
ftr-332	2461	37	proceeding	proceeding	NOUN
ftr-332	2461	38	,	,	PUNCT
ftr-332	2461	39	and	and	CCONJ
ftr-332	2461	40	not	not	PART
ftr-332	2461	41	subject	subject	VERB
ftr-332	2461	42	to	to	ADP
ftr-332	2461	43	re	re	NOUN
ftr-332	2461	44	-	-	NOUN
ftr-332	2461	45	determination	determination	NOUN
ftr-332	2461	46	in	in	ADP
ftr-332	2461	47	the	the	DET
ftr-332	2461	48	partnerlevel	partnerlevel	NOUN
ftr-332	2461	49	deficiency	deficiency	NOUN
ftr-332	2461	50	proceeding	proceeding	NOUN
ftr-332	2461	51	.	.	PUNCT
ftr-332	2462	1	because	because	SCONJ
ftr-332	2462	2	the	the	DET
ftr-332	2462	3	amount	amount	NOUN
ftr-332	2462	4	of	of	ADP
ftr-332	2462	5	any	any	DET
ftr-332	2462	6	loss	loss	NOUN
ftr-332	2462	7	with	with	ADP
ftr-332	2462	8	respect	respect	NOUN
ftr-332	2462	9	to	to	ADP
ftr-332	2462	10	the	the	DET
ftr-332	2462	11	partner‘s	partner‘s	ADJ
ftr-332	2462	12	disposition	disposition	NOUN
ftr-332	2462	13	of	of	ADP
ftr-332	2462	14	securities	security	NOUN
ftr-332	2462	15	distributed	distribute	VERB
ftr-332	2462	16	from	from	ADP
ftr-332	2462	17	the	the	DET
ftr-332	2462	18	partnership	partnership	NOUN
ftr-332	2462	19	required	require	VERB
ftr-332	2462	20	a	a	DET
ftr-332	2462	21	factual	factual	ADJ
ftr-332	2462	22	determination	determination	NOUN
ftr-332	2462	23	at	at	ADP
ftr-332	2462	24	the	the	DET
ftr-332	2462	25	partner	partner	NOUN
ftr-332	2462	26	level	level	NOUN
ftr-332	2462	27	,	,	PUNCT
ftr-332	2462	28	the	the	DET
ftr-332	2462	29	court	court	NOUN
ftr-332	2462	30	held	hold	VERB
ftr-332	2462	31	that	that	SCONJ
ftr-332	2462	32	it	it	PRON
ftr-332	2462	33	had	have	VERB
ftr-332	2462	34	jurisdiction	jurisdiction	NOUN
ftr-332	2462	35	in	in	ADP
ftr-332	2462	36	the	the	DET
ftr-332	2462	37	partner	partner	NOUN
ftr-332	2462	38	deficiency	deficiency	NOUN
ftr-332	2462	39	proceeding	proceed	VERB
ftr-332	2462	40	to	to	PART
ftr-332	2462	41	proceed	proceed	VERB
ftr-332	2462	42	under	under	ADP
ftr-332	2462	43	normal	normal	ADJ
ftr-332	2462	44	deficiency	deficiency	NOUN
ftr-332	2462	45	procedures	procedure	NOUN
ftr-332	2462	46	.	.	PUNCT
ftr-332	2463	1	the	the	DET
ftr-332	2463	2	court	court	NOUN
ftr-332	2463	3	thus	thus	ADV
ftr-332	2463	4	proceeded	proceed	VERB
ftr-332	2463	5	to	to	PART
ftr-332	2463	6	determine	determine	VERB
ftr-332	2463	7	that	that	SCONJ
ftr-332	2463	8	the	the	DET
ftr-332	2463	9	taxpayer‘s	taxpayer‘	NOUN
ftr-332	2463	10	claimed	claim	VERB
ftr-332	2463	11	loss	loss	NOUN
ftr-332	2463	12	on	on	ADP
ftr-332	2463	13	the	the	DET
ftr-332	2463	14	sale	sale	NOUN
ftr-332	2463	15	of	of	ADP
ftr-332	2463	16	the	the	DET
ftr-332	2463	17	distributed	distribute	VERB
ftr-332	2463	18	securities	security	NOUN
ftr-332	2463	19	was	be	AUX
ftr-332	2463	20	disallowed	disallow	VERB
ftr-332	2463	21	,	,	PUNCT
ftr-332	2463	22	that	that	SCONJ
ftr-332	2463	23	the	the	DET
ftr-332	2463	24	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2463	25	basis	basis	NOUN
ftr-332	2463	26	in	in	ADP
ftr-332	2463	27	the	the	DET
ftr-332	2463	28	securities	security	NOUN
ftr-332	2463	29	was	be	AUX
ftr-332	2463	30	their	their	PRON
ftr-332	2463	31	direct	direct	ADJ
ftr-332	2463	32	cost	cost	NOUN
ftr-332	2463	33	rather	rather	ADV
ftr-332	2463	34	than	than	ADP
ftr-332	2463	35	an	an	DET
ftr-332	2463	36	exchange	exchange	NOUN
ftr-332	2463	37	basis	basis	NOUN
ftr-332	2463	38	from	from	ADP
ftr-332	2463	39	the	the	DET
ftr-332	2463	40	partnership	partnership	NOUN
ftr-332	2463	41	interest	interest	NOUN
ftr-332	2463	42	,	,	PUNCT
ftr-332	2463	43	and	and	CCONJ
ftr-332	2463	44	that	that	SCONJ
ftr-332	2463	45	the	the	DET
ftr-332	2463	46	taxpayer	taxpayer	NOUN
ftr-332	2463	47	was	be	AUX
ftr-332	2463	48	not	not	PART
ftr-332	2463	49	allowed	allow	VERB
ftr-332	2463	50	to	to	PART
ftr-332	2463	51	deduct	deduct	VERB
ftr-332	2463	52	transaction	transaction	NOUN
ftr-332	2463	53	costs	cost	NOUN
ftr-332	2463	54	attributable	attributable	ADJ
ftr-332	2463	55	to	to	ADP
ftr-332	2463	56	the	the	DET
ftr-332	2463	57	investment	investment	NOUN
ftr-332	2463	58	.	.	PUNCT
ftr-332	2464	1	the	the	DET
ftr-332	2464	2	tax	tax	NOUN
ftr-332	2464	3	court	court	NOUN
ftr-332	2464	4	also	also	ADV
ftr-332	2464	5	held	hold	VERB
ftr-332	2464	6	that	that	SCONJ
ftr-332	2464	7	the	the	DET
ftr-332	2464	8	fpaa	fpaa	NOUN
ftr-332	2464	9	gave	give	VERB
ftr-332	2464	10	the	the	DET
ftr-332	2464	11	taxpayer	taxpayer	NOUN
ftr-332	2464	12	fair	fair	ADJ
ftr-332	2464	13	notice	notice	NOUN
ftr-332	2464	14	of	of	ADP
ftr-332	2464	15	the	the	DET
ftr-332	2464	16	irs	irs	PROPN
ftr-332	2464	17	claims	claim	VERB
ftr-332	2464	18	.	.	PUNCT
ftr-332	2465	1	a.	a.	NOUN
ftr-332	2465	2	part	part	NOUN
ftr-332	2465	3	of	of	ADP
ftr-332	2465	4	the	the	DET
ftr-332	2465	5	tax	tax	NOUN
ftr-332	2465	6	court	court	NOUN
ftr-332	2465	7	’s	’s	PART
ftr-332	2465	8	holding	holding	NOUN
ftr-332	2465	9	in	in	ADP
ftr-332	2465	10	petaluma	petaluma	PROPN
ftr-332	2465	11	fx	fx	PROPN
ftr-332	2465	12	partners	partner	NOUN
ftr-332	2465	13	retains	retain	VERB
ftr-332	2465	14	its	its	PRON
ftr-332	2465	15	vitality	vitality	NOUN
ftr-332	2465	16	,	,	PUNCT
ftr-332	2465	17	but	but	CCONJ
ftr-332	2465	18	not	not	PART
ftr-332	2465	19	the	the	DET
ftr-332	2465	20	part	part	NOUN
ftr-332	2465	21	the	the	DET
ftr-332	2465	22	tax	tax	NOUN
ftr-332	2465	23	court	court	NOUN
ftr-332	2465	24	relied	rely	VERB
ftr-332	2465	25	upon	upon	SCONJ
ftr-332	2465	26	in	in	ADP
ftr-332	2465	27	napoliello	napoliello	PROPN
ftr-332	2465	28	.	.	PUNCT
ftr-332	2466	1	petaluma	petaluma	PROPN
ftr-332	2466	2	fx	fx	PROPN
ftr-332	2466	3	partners	partner	NOUN
ftr-332	2466	4	,	,	PUNCT
ftr-332	2466	5	llc	llc	PROPN
ftr-332	2466	6	v.	v.	PROPN
ftr-332	2466	7	commissioner	commissioner	PROPN
ftr-332	2466	8	,	,	PUNCT
ftr-332	2466	9	591	591	NUM
ftr-332	2466	10	f.3d	f.3d	NUM
ftr-332	2466	11	649	649	NUM
ftr-332	2466	12	(	(	PUNCT
ftr-332	2466	13	d.c	d.c	PROPN
ftr-332	2466	14	.	.	PROPN
ftr-332	2466	15	cir	cir	PROPN
ftr-332	2466	16	.	.	PUNCT
ftr-332	2467	1	1/12/10	1/12/10	NUM
ftr-332	2467	2	)	)	PUNCT
ftr-332	2467	3	.	.	PUNCT
ftr-332	2468	1	the	the	DET
ftr-332	2468	2	tax	tax	NOUN
ftr-332	2468	3	court	court	NOUN
ftr-332	2468	4	in	in	ADP
ftr-332	2468	5	this	this	DET
ftr-332	2468	6	son	son	NOUN
ftr-332	2468	7	-	-	PUNCT
ftr-332	2468	8	of	of	ADP
ftr-332	2468	9	-	-	PUNCT
ftr-332	2468	10	boss	boss	NOUN
ftr-332	2468	11	tax	tax	NOUN
ftr-332	2468	12	shelter	shelter	NOUN
ftr-332	2468	13	case	case	NOUN
ftr-332	2468	14	determined	determine	VERB
ftr-332	2468	15	that	that	SCONJ
ftr-332	2468	16	it	it	PRON
ftr-332	2468	17	had	have	VERB
ftr-332	2468	18	jurisdiction	jurisdiction	NOUN
ftr-332	2468	19	in	in	ADP
ftr-332	2468	20	a	a	DET
ftr-332	2468	21	tefra	tefra	PROPN
ftr-332	2468	22	partnership	partnership	NOUN
ftr-332	2468	23	proceeding	proceed	VERB
ftr-332	2468	24	to	to	PART
ftr-332	2468	25	determine	determine	VERB
ftr-332	2468	26	that	that	SCONJ
ftr-332	2468	27	the	the	DET
ftr-332	2468	28	partnership	partnership	NOUN
ftr-332	2468	29	lacked	lack	VERB
ftr-332	2468	30	economic	economic	ADJ
ftr-332	2468	31	substance	substance	NOUN
ftr-332	2468	32	and	and	CCONJ
ftr-332	2468	33	was	be	AUX
ftr-332	2468	34	a	a	DET
ftr-332	2468	35	sham	sham	NOUN
ftr-332	2468	36	.	.	PUNCT
ftr-332	2469	1	since	since	SCONJ
ftr-332	2469	2	the	the	DET
ftr-332	2469	3	partnership	partnership	NOUN
ftr-332	2469	4	was	be	AUX
ftr-332	2469	5	disregarded	disregard	VERB
ftr-332	2469	6	,	,	PUNCT
ftr-332	2469	7	the	the	DET
ftr-332	2469	8	tax	tax	NOUN
ftr-332	2469	9	court	court	NOUN
ftr-332	2469	10	concluded	conclude	VERB
ftr-332	2469	11	that	that	SCONJ
ftr-332	2469	12	it	it	PRON
ftr-332	2469	13	had	have	VERB
ftr-332	2469	14	jurisdiction	jurisdiction	NOUN
ftr-332	2469	15	to	to	PART
ftr-332	2469	16	determine	determine	VERB
ftr-332	2469	17	that	that	SCONJ
ftr-332	2469	18	the	the	DET
ftr-332	2469	19	partners	partner	NOUN
ftr-332	2469	20	‘	'	PUNCT
ftr-332	2469	21	outside	outside	ADJ
ftr-332	2469	22	basis	basis	NOUN
ftr-332	2469	23	in	in	ADP
ftr-332	2469	24	the	the	DET
ftr-332	2469	25	partnership	partnership	NOUN
ftr-332	2469	26	was	be	AUX
ftr-332	2469	27	zero	zero	NUM
ftr-332	2469	28	.	.	PUNCT
ftr-332	2470	1	the	the	DET
ftr-332	2470	2	tax	tax	NOUN
ftr-332	2470	3	court	court	NOUN
ftr-332	2470	4	reasoned	reason	VERB
ftr-332	2470	5	that	that	SCONJ
ftr-332	2470	6	a	a	DET
ftr-332	2470	7	partner	partner	NOUN
ftr-332	2470	8	could	could	AUX
ftr-332	2470	9	not	not	PART
ftr-332	2470	10	have	have	VERB
ftr-332	2470	11	a	a	DET
ftr-332	2470	12	basis	basis	NOUN
ftr-332	2470	13	in	in	ADP
ftr-332	2470	14	a	a	DET
ftr-332	2470	15	partnership	partnership	NOUN
ftr-332	2470	16	interest	interest	NOUN
ftr-332	2470	17	that	that	PRON
ftr-332	2470	18	did	do	AUX
ftr-332	2470	19	not	not	PART
ftr-332	2470	20	exist	exist	VERB
ftr-332	2470	21	.	.	PUNCT
ftr-332	2471	1	(	(	PUNCT
ftr-332	2471	2	131	131	NUM
ftr-332	2471	3	t.c	t.c	PROPN
ftr-332	2471	4	.	.	PROPN
ftr-332	2471	5	84	84	NUM
ftr-332	2471	6	(	(	PUNCT
ftr-332	2471	7	2008	2008	NUM
ftr-332	2471	8	)	)	PUNCT
ftr-332	2471	9	)	)	PUNCT
ftr-332	2472	1	the	the	DET
ftr-332	2472	2	court	court	NOUN
ftr-332	2472	3	of	of	ADP
ftr-332	2472	4	appeals	appeals	PROPN
ftr-332	2472	5	agreed	agree	VERB
ftr-332	2472	6	that	that	SCONJ
ftr-332	2472	7	the	the	DET
ftr-332	2472	8	tax	tax	NOUN
ftr-332	2472	9	court	court	NOUN
ftr-332	2472	10	had	have	VERB
ftr-332	2472	11	jurisdiction	jurisdiction	NOUN
ftr-332	2472	12	in	in	ADP
ftr-332	2472	13	the	the	DET
ftr-332	2472	14	partnership	partnership	NOUN
ftr-332	2472	15	proceeding	proceed	VERB
ftr-332	2472	16	to	to	PART
ftr-332	2472	17	determine	determine	VERB
ftr-332	2472	18	that	that	SCONJ
ftr-332	2472	19	the	the	DET
ftr-332	2472	20	partnership	partnership	NOUN
ftr-332	2472	21	was	be	AUX
ftr-332	2472	22	a	a	DET
ftr-332	2472	23	sham	sham	NOUN
ftr-332	2472	24	.	.	PUNCT
ftr-332	2473	1	temp	temp	NOUN
ftr-332	2473	2	.	.	PUNCT
ftr-332	2474	1	reg	reg	NOUN
ftr-332	2474	2	.	.	PUNCT
ftr-332	2475	1	§	§	PROPN
ftr-332	2475	2	301.6223	301.6223	NUM
ftr-332	2475	3	-	-	PUNCT
ftr-332	2475	4	1t(a	1t(a	NUM
ftr-332	2475	5	)	)	PUNCT
ftr-332	2475	6	expressly	expressly	ADV
ftr-332	2475	7	provides	provide	VERB
ftr-332	2475	8	that	that	DET
ftr-332	2475	9	―[a]ny	―[a]ny	NOUN
ftr-332	2475	10	final	final	ADJ
ftr-332	2475	11	partnership	partnership	NOUN
ftr-332	2475	12	https://checkpoint.riag.com/getdoc?docid=t0advaftr:12675.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0advaftr:12675.1&pinpnt=	PROPN
ftr-332	2475	13	2012	2012	NUM
ftr-332	2475	14	]	]	PUNCT
ftr-332	2475	15	recent	recent	ADJ
ftr-332	2475	16	developments	development	NOUN
ftr-332	2475	17	in	in	ADP
ftr-332	2475	18	federal	federal	ADJ
ftr-332	2475	19	income	income	NOUN
ftr-332	2475	20	taxation	taxation	NOUN
ftr-332	2475	21	299	299	NUM
ftr-332	2475	22	administrative	administrative	ADJ
ftr-332	2475	23	adjustment	adjustment	NOUN
ftr-332	2475	24	or	or	CCONJ
ftr-332	2475	25	judicial	judicial	ADJ
ftr-332	2475	26	determination	determination	NOUN
ftr-332	2475	27	...	...	PUNCT
ftr-332	2475	28	may	may	AUX
ftr-332	2475	29	include	include	VERB
ftr-332	2475	30	a	a	DET
ftr-332	2475	31	determination	determination	NOUN
ftr-332	2475	32	that	that	SCONJ
ftr-332	2475	33	the	the	DET
ftr-332	2475	34	entity	entity	NOUN
ftr-332	2475	35	is	be	AUX
ftr-332	2475	36	not	not	PART
ftr-332	2475	37	a	a	DET
ftr-332	2475	38	partnership	partnership	NOUN
ftr-332	2475	39	for	for	ADP
ftr-332	2475	40	such	such	ADJ
ftr-332	2475	41	taxable	taxable	ADJ
ftr-332	2475	42	year.‖	year.‖	NOUN
ftr-332	2475	43	the	the	DET
ftr-332	2475	44	court	court	NOUN
ftr-332	2475	45	of	of	ADP
ftr-332	2475	46	appeals	appeal	NOUN
ftr-332	2475	47	held	hold	VERB
ftr-332	2475	48	that	that	SCONJ
ftr-332	2475	49	the	the	DET
ftr-332	2475	50	regulation	regulation	NOUN
ftr-332	2475	51	was	be	AUX
ftr-332	2475	52	explicitly	explicitly	ADV
ftr-332	2475	53	authorized	authorize	VERB
ftr-332	2475	54	by	by	ADP
ftr-332	2475	55	§	§	PROPN
ftr-332	2475	56	6233	6233	NUM
ftr-332	2475	57	.	.	PUNCT
ftr-332	2476	1	a	a	DET
ftr-332	2476	2	partnership	partnership	NOUN
ftr-332	2476	3	item	item	NOUN
ftr-332	2476	4	is	be	AUX
ftr-332	2476	5	defined	define	VERB
ftr-332	2476	6	in	in	ADP
ftr-332	2476	7	§	§	PROPN
ftr-332	2476	8	6231(a)(3	6231(a)(3	NOUN
ftr-332	2476	9	)	)	PUNCT
ftr-332	2476	10	as	as	ADP
ftr-332	2476	11	an	an	DET
ftr-332	2476	12	item	item	NOUN
ftr-332	2476	13	required	require	VERB
ftr-332	2476	14	to	to	PART
ftr-332	2476	15	be	be	AUX
ftr-332	2476	16	taken	take	VERB
ftr-332	2476	17	into	into	ADP
ftr-332	2476	18	account	account	NOUN
ftr-332	2476	19	in	in	ADP
ftr-332	2476	20	determining	determine	VERB
ftr-332	2476	21	the	the	DET
ftr-332	2476	22	partnership‘s	partnership‘s	PROPN
ftr-332	2476	23	income	income	NOUN
ftr-332	2476	24	under	under	ADP
ftr-332	2476	25	subtitle	subtitle	NOUN
ftr-332	2476	26	a	a	PRON
ftr-332	2476	27	of	of	ADP
ftr-332	2476	28	the	the	DET
ftr-332	2476	29	code	code	NOUN
ftr-332	2476	30	that	that	PRON
ftr-332	2476	31	is	be	AUX
ftr-332	2476	32	identified	identify	VERB
ftr-332	2476	33	in	in	ADP
ftr-332	2476	34	regulations	regulation	NOUN
ftr-332	2476	35	as	as	ADP
ftr-332	2476	36	an	an	DET
ftr-332	2476	37	item	item	NOUN
ftr-332	2476	38	more	more	ADV
ftr-332	2476	39	appropriately	appropriately	ADV
ftr-332	2476	40	taken	take	VERB
ftr-332	2476	41	into	into	ADP
ftr-332	2476	42	account	account	NOUN
ftr-332	2476	43	at	at	ADP
ftr-332	2476	44	the	the	DET
ftr-332	2476	45	partnership	partnership	NOUN
ftr-332	2476	46	level	level	NOUN
ftr-332	2476	47	.	.	PUNCT
ftr-332	2477	1	the	the	DET
ftr-332	2477	2	court	court	NOUN
ftr-332	2477	3	indicated	indicate	VERB
ftr-332	2477	4	that	that	SCONJ
ftr-332	2477	5	,	,	PUNCT
ftr-332	2477	6	―logically	―logically	ADV
ftr-332	2477	7	,	,	PUNCT
ftr-332	2477	8	it	it	PRON
ftr-332	2477	9	makes	make	VERB
ftr-332	2477	10	perfect	perfect	ADJ
ftr-332	2477	11	sense	sense	NOUN
ftr-332	2477	12	to	to	PART
ftr-332	2477	13	determine	determine	VERB
ftr-332	2477	14	whether	whether	SCONJ
ftr-332	2477	15	a	a	DET
ftr-332	2477	16	partnership	partnership	NOUN
ftr-332	2477	17	is	be	AUX
ftr-332	2477	18	a	a	DET
ftr-332	2477	19	sham	sham	NOUN
ftr-332	2477	20	at	at	ADP
ftr-332	2477	21	the	the	DET
ftr-332	2477	22	partnership	partnership	NOUN
ftr-332	2477	23	level	level	NOUN
ftr-332	2477	24	.	.	PUNCT
ftr-332	2478	1	a	a	DET
ftr-332	2478	2	partnership	partnership	NOUN
ftr-332	2478	3	can	can	AUX
ftr-332	2478	4	not	not	PART
ftr-332	2478	5	be	be	AUX
ftr-332	2478	6	a	a	DET
ftr-332	2478	7	sham	sham	NOUN
ftr-332	2478	8	with	with	ADP
ftr-332	2478	9	respect	respect	NOUN
ftr-332	2478	10	to	to	ADP
ftr-332	2478	11	one	one	NUM
ftr-332	2478	12	partner	partner	NOUN
ftr-332	2478	13	,	,	PUNCT
ftr-332	2478	14	but	but	CCONJ
ftr-332	2478	15	valid	valid	ADJ
ftr-332	2478	16	with	with	ADP
ftr-332	2478	17	respect	respect	NOUN
ftr-332	2478	18	to	to	ADP
ftr-332	2478	19	another.‖	another.‖	NOUN
ftr-332	2478	20	however	however	ADV
ftr-332	2478	21	,	,	PUNCT
ftr-332	2478	22	the	the	DET
ftr-332	2478	23	appeals	appeal	NOUN
ftr-332	2478	24	court	court	NOUN
ftr-332	2478	25	concluded	conclude	VERB
ftr-332	2478	26	that	that	SCONJ
ftr-332	2478	27	the	the	DET
ftr-332	2478	28	partners	partner	NOUN
ftr-332	2478	29	‘	'	PUNCT
ftr-332	2478	30	bases	basis	NOUN
ftr-332	2478	31	were	be	AUX
ftr-332	2478	32	affected	affect	VERB
ftr-332	2478	33	items	item	NOUN
ftr-332	2478	34	,	,	PUNCT
ftr-332	2478	35	not	not	PART
ftr-332	2478	36	partnership	partnership	NOUN
ftr-332	2478	37	items	item	NOUN
ftr-332	2478	38	,	,	PUNCT
ftr-332	2478	39	and	and	CCONJ
ftr-332	2478	40	that	that	SCONJ
ftr-332	2478	41	the	the	DET
ftr-332	2478	42	tax	tax	NOUN
ftr-332	2478	43	court	court	NOUN
ftr-332	2478	44	did	do	AUX
ftr-332	2478	45	not	not	PART
ftr-332	2478	46	have	have	VERB
ftr-332	2478	47	jurisdiction	jurisdiction	NOUN
ftr-332	2478	48	to	to	PART
ftr-332	2478	49	determine	determine	VERB
ftr-332	2478	50	the	the	DET
ftr-332	2478	51	partners	partner	NOUN
ftr-332	2478	52	‘	'	PUNCT
ftr-332	2478	53	bases	basis	NOUN
ftr-332	2478	54	in	in	ADP
ftr-332	2478	55	the	the	DET
ftr-332	2478	56	partnership	partnership	NOUN
ftr-332	2478	57	proceeding	proceeding	NOUN
ftr-332	2478	58	.	.	PUNCT
ftr-332	2479	1	the	the	DET
ftr-332	2479	2	court	court	NOUN
ftr-332	2479	3	rejected	reject	VERB
ftr-332	2479	4	the	the	DET
ftr-332	2479	5	irs	irs	PROPN
ftr-332	2479	6	argument	argument	NOUN
ftr-332	2479	7	that	that	SCONJ
ftr-332	2479	8	the	the	DET
ftr-332	2479	9	tax	tax	NOUN
ftr-332	2479	10	court	court	NOUN
ftr-332	2479	11	had	have	AUX
ftr-332	2479	12	jurisdiction	jurisdiction	NOUN
ftr-332	2479	13	in	in	ADP
ftr-332	2479	14	the	the	DET
ftr-332	2479	15	partnership	partnership	NOUN
ftr-332	2479	16	proceeding	proceed	VERB
ftr-332	2479	17	to	to	PART
ftr-332	2479	18	determine	determine	VERB
ftr-332	2479	19	the	the	DET
ftr-332	2479	20	partners	partner	NOUN
ftr-332	2479	21	‘	'	PUNCT
ftr-332	2479	22	outside	outside	ADJ
ftr-332	2479	23	basis	basis	NOUN
ftr-332	2479	24	as	as	ADP
ftr-332	2479	25	an	an	DET
ftr-332	2479	26	affected	affected	ADJ
ftr-332	2479	27	item	item	NOUN
ftr-332	2479	28	whose	whose	DET
ftr-332	2479	29	elements	element	NOUN
ftr-332	2479	30	are	be	AUX
ftr-332	2479	31	mainly	mainly	ADV
ftr-332	2479	32	determined	determine	VERB
ftr-332	2479	33	from	from	ADP
ftr-332	2479	34	partnership	partnership	NOUN
ftr-332	2479	35	items	item	NOUN
ftr-332	2479	36	.	.	PUNCT
ftr-332	2480	1	the	the	DET
ftr-332	2480	2	court	court	NOUN
ftr-332	2480	3	held	hold	VERB
ftr-332	2480	4	that	that	DET
ftr-332	2480	5	resolution	resolution	NOUN
ftr-332	2480	6	of	of	ADP
ftr-332	2480	7	the	the	DET
ftr-332	2480	8	affected	affect	VERB
ftr-332	2480	9	item	item	NOUN
ftr-332	2480	10	requires	require	VERB
ftr-332	2480	11	a	a	DET
ftr-332	2480	12	separate	separate	ADJ
ftr-332	2480	13	determination	determination	NOUN
ftr-332	2480	14	at	at	ADP
ftr-332	2480	15	the	the	DET
ftr-332	2480	16	partner	partner	NOUN
ftr-332	2480	17	level	level	NOUN
ftr-332	2480	18	even	even	ADV
ftr-332	2480	19	though	though	SCONJ
ftr-332	2480	20	the	the	DET
ftr-332	2480	21	affected	affected	ADJ
ftr-332	2480	22	item	item	NOUN
ftr-332	2480	23	could	could	AUX
ftr-332	2480	24	easily	easily	ADV
ftr-332	2480	25	be	be	AUX
ftr-332	2480	26	determined	determine	VERB
ftr-332	2480	27	in	in	ADP
ftr-332	2480	28	the	the	DET
ftr-332	2480	29	partnership	partnership	NOUN
ftr-332	2480	30	proceeding	proceeding	NOUN
ftr-332	2480	31	.	.	PUNCT
ftr-332	2481	1	finally	finally	ADV
ftr-332	2481	2	,	,	PUNCT
ftr-332	2481	3	the	the	DET
ftr-332	2481	4	court	court	NOUN
ftr-332	2481	5	of	of	ADP
ftr-332	2481	6	appeals	appeal	NOUN
ftr-332	2481	7	held	hold	VERB
ftr-332	2481	8	that	that	DET
ftr-332	2481	9	accuracy	accuracy	NOUN
ftr-332	2481	10	related	relate	VERB
ftr-332	2481	11	penalties	penalty	NOUN
ftr-332	2481	12	under	under	ADP
ftr-332	2481	13	§	§	PROPN
ftr-332	2481	14	6662(a	6662(a	NOUN
ftr-332	2481	15	)	)	PUNCT
ftr-332	2481	16	could	could	AUX
ftr-332	2481	17	not	not	PART
ftr-332	2481	18	be	be	AUX
ftr-332	2481	19	determined	determine	VERB
ftr-332	2481	20	without	without	ADP
ftr-332	2481	21	a	a	DET
ftr-332	2481	22	determination	determination	NOUN
ftr-332	2481	23	of	of	ADP
ftr-332	2481	24	the	the	DET
ftr-332	2481	25	partners	partner	NOUN
ftr-332	2481	26	‘	'	PUNCT
ftr-332	2481	27	outside	outside	ADJ
ftr-332	2481	28	basis	basis	NOUN
ftr-332	2481	29	in	in	ADP
ftr-332	2481	30	a	a	DET
ftr-332	2481	31	partner	partner	NOUN
ftr-332	2481	32	level	level	NOUN
ftr-332	2481	33	proceeding	proceeding	NOUN
ftr-332	2481	34	and	and	CCONJ
ftr-332	2481	35	vacated	vacate	VERB
ftr-332	2481	36	and	and	CCONJ
ftr-332	2481	37	remanded	remand	VERB
ftr-332	2481	38	the	the	DET
ftr-332	2481	39	tax	tax	NOUN
ftr-332	2481	40	court‘s	court‘s	PROPN
ftr-332	2481	41	determination	determination	NOUN
ftr-332	2481	42	of	of	ADP
ftr-332	2481	43	penalty	penalty	NOUN
ftr-332	2481	44	issues	issue	NOUN
ftr-332	2481	45	.	.	PUNCT
ftr-332	2482	1	b.	b.	PROPN
ftr-332	2482	2	on	on	ADP
ftr-332	2482	3	remand	remand	NOUN
ftr-332	2482	4	,	,	PUNCT
ftr-332	2482	5	the	the	DET
ftr-332	2482	6	tax	tax	NOUN
ftr-332	2482	7	court	court	NOUN
ftr-332	2482	8	disavowed	disavow	VERB
ftr-332	2482	9	jurisdiction	jurisdiction	NOUN
ftr-332	2482	10	over	over	ADP
ftr-332	2482	11	penalties	penalty	NOUN
ftr-332	2482	12	in	in	ADP
ftr-332	2482	13	the	the	DET
ftr-332	2482	14	partnership	partnership	NOUN
ftr-332	2482	15	-	-	PUNCT
ftr-332	2482	16	level	level	NOUN
ftr-332	2482	17	proceeding	proceeding	NOUN
ftr-332	2482	18	.	.	PUNCT
ftr-332	2483	1	petaluma	petaluma	PROPN
ftr-332	2483	2	fx	fx	PROPN
ftr-332	2483	3	partners	partner	NOUN
ftr-332	2483	4	,	,	PUNCT
ftr-332	2483	5	llc	llc	PROPN
ftr-332	2483	6	v.	v.	PROPN
ftr-332	2483	7	commissioner	commissioner	PROPN
ftr-332	2483	8	,	,	PUNCT
ftr-332	2483	9	135	135	NUM
ftr-332	2483	10	t.	t.	NOUN
ftr-332	2483	11	c.	c.	NOUN
ftr-332	2483	12	581	581	NUM
ftr-332	2483	13	(	(	PUNCT
ftr-332	2483	14	12/15/10	12/15/10	NUM
ftr-332	2483	15	)	)	PUNCT
ftr-332	2483	16	.	.	PUNCT
ftr-332	2484	1	the	the	DET
ftr-332	2484	2	court	court	NOUN
ftr-332	2484	3	(	(	PUNCT
ftr-332	2484	4	judge	judge	NOUN
ftr-332	2484	5	goeke	goeke	ADJ
ftr-332	2484	6	)	)	PUNCT
ftr-332	2484	7	held	hold	VERB
ftr-332	2484	8	that	that	SCONJ
ftr-332	2484	9	in	in	ADP
ftr-332	2484	10	light	light	NOUN
ftr-332	2484	11	of	of	ADP
ftr-332	2484	12	the	the	DET
ftr-332	2484	13	court	court	NOUN
ftr-332	2484	14	of	of	ADP
ftr-332	2484	15	appeals	appeal	NOUN
ftr-332	2484	16	holding	hold	VERB
ftr-332	2484	17	that	that	SCONJ
ftr-332	2484	18	determination	determination	NOUN
ftr-332	2484	19	of	of	ADP
ftr-332	2484	20	adjustments	adjustment	NOUN
ftr-332	2484	21	attributable	attributable	ADJ
ftr-332	2484	22	to	to	ADP
ftr-332	2484	23	the	the	DET
ftr-332	2484	24	partner‘s	partner‘s	PROPN
ftr-332	2484	25	outside	outside	ADJ
ftr-332	2484	26	basis	basis	NOUN
ftr-332	2484	27	is	be	AUX
ftr-332	2484	28	an	an	DET
ftr-332	2484	29	affected	affected	ADJ
ftr-332	2484	30	item	item	NOUN
ftr-332	2484	31	properly	properly	ADV
ftr-332	2484	32	addressed	address	VERB
ftr-332	2484	33	in	in	ADP
ftr-332	2484	34	individual	individual	ADJ
ftr-332	2484	35	partner	partner	NOUN
ftr-332	2484	36	level	level	NOUN
ftr-332	2484	37	proceedings	proceeding	NOUN
ftr-332	2484	38	,	,	PUNCT
ftr-332	2484	39	any	any	DET
ftr-332	2484	40	§	§	PROPN
ftr-332	2484	41	6662	6662	NUM
ftr-332	2484	42	penalties	penalty	NOUN
ftr-332	2484	43	must	must	AUX
ftr-332	2484	44	also	also	ADV
ftr-332	2484	45	be	be	AUX
ftr-332	2484	46	determined	determine	VERB
ftr-332	2484	47	at	at	ADP
ftr-332	2484	48	the	the	DET
ftr-332	2484	49	partner	partner	NOUN
ftr-332	2484	50	-	-	PUNCT
ftr-332	2484	51	level	level	NOUN
ftr-332	2484	52	proceeding	proceeding	NOUN
ftr-332	2484	53	and	and	CCONJ
ftr-332	2484	54	that	that	SCONJ
ftr-332	2484	55	the	the	DET
ftr-332	2484	56	tax	tax	NOUN
ftr-332	2484	57	court	court	NOUN
ftr-332	2484	58	had	have	VERB
ftr-332	2484	59	no	no	DET
ftr-332	2484	60	jurisdiction	jurisdiction	NOUN
ftr-332	2484	61	to	to	PART
ftr-332	2484	62	assess	assess	VERB
ftr-332	2484	63	the	the	DET
ftr-332	2484	64	penalties	penalty	NOUN
ftr-332	2484	65	.	.	PUNCT
ftr-332	2485	1	the	the	DET
ftr-332	2485	2	court	court	NOUN
ftr-332	2485	3	rejected	reject	VERB
ftr-332	2485	4	the	the	DET
ftr-332	2485	5	irs	irs	PROPN
ftr-332	2485	6	argument	argument	NOUN
ftr-332	2485	7	that	that	SCONJ
ftr-332	2485	8	the	the	DET
ftr-332	2485	9	penalties	penalty	NOUN
ftr-332	2485	10	proceeded	proceed	VERB
ftr-332	2485	11	from	from	ADP
ftr-332	2485	12	the	the	DET
ftr-332	2485	13	partner	partner	NOUN
ftr-332	2485	14	-	-	PUNCT
ftr-332	2485	15	level	level	NOUN
ftr-332	2485	16	determination	determination	NOUN
ftr-332	2485	17	that	that	SCONJ
ftr-332	2485	18	the	the	DET
ftr-332	2485	19	partnership	partnership	NOUN
ftr-332	2485	20	was	be	AUX
ftr-332	2485	21	a	a	DET
ftr-332	2485	22	sham	sham	NOUN
ftr-332	2485	23	,	,	PUNCT
ftr-332	2485	24	thereby	thereby	ADV
ftr-332	2485	25	providing	provide	VERB
ftr-332	2485	26	jurisdiction	jurisdiction	NOUN
ftr-332	2485	27	for	for	ADP
ftr-332	2485	28	the	the	DET
ftr-332	2485	29	tax	tax	NOUN
ftr-332	2485	30	court	court	NOUN
ftr-332	2485	31	to	to	PART
ftr-332	2485	32	determine	determine	VERB
ftr-332	2485	33	the	the	DET
ftr-332	2485	34	negligence	negligence	NOUN
ftr-332	2485	35	penalty	penalty	NOUN
ftr-332	2485	36	.	.	PUNCT
ftr-332	2486	1	the	the	DET
ftr-332	2486	2	tax	tax	NOUN
ftr-332	2486	3	court	court	NOUN
ftr-332	2486	4	held	hold	VERB
ftr-332	2486	5	that	that	SCONJ
ftr-332	2486	6	if	if	SCONJ
ftr-332	2486	7	a	a	DET
ftr-332	2486	8	penalty	penalty	NOUN
ftr-332	2486	9	―does	―does	AUX
ftr-332	2486	10	not	not	PART
ftr-332	2486	11	relate	relate	VERB
ftr-332	2486	12	directly	directly	ADV
ftr-332	2486	13	to	to	ADP
ftr-332	2486	14	a	a	DET
ftr-332	2486	15	numerical	numerical	ADJ
ftr-332	2486	16	adjustment	adjustment	NOUN
ftr-332	2486	17	to	to	ADP
ftr-332	2486	18	a	a	DET
ftr-332	2486	19	partnership	partnership	NOUN
ftr-332	2486	20	item	item	NOUN
ftr-332	2486	21	,	,	PUNCT
ftr-332	2486	22	it	it	PRON
ftr-332	2486	23	is	be	AUX
ftr-332	2486	24	beyond	beyond	ADP
ftr-332	2486	25	our	our	PRON
ftr-332	2486	26	jurisdiction	jurisdiction	NOUN
ftr-332	2486	27	.	.	PUNCT
ftr-332	2487	1	in	in	ADP
ftr-332	2487	2	this	this	DET
ftr-332	2487	3	case	case	NOUN
ftr-332	2487	4	there	there	PRON
ftr-332	2487	5	are	be	VERB
ftr-332	2487	6	no	no	DET
ftr-332	2487	7	such	such	ADJ
ftr-332	2487	8	adjustments	adjustment	NOUN
ftr-332	2487	9	to	to	PART
ftr-332	2487	10	which	which	PRON
ftr-332	2487	11	a	a	DET
ftr-332	2487	12	penalty	penalty	NOUN
ftr-332	2487	13	can	can	AUX
ftr-332	2487	14	apply.‖	apply.‖	ADJ
ftr-332	2487	15	judge	judge	NOUN
ftr-332	2487	16	halpern	halpern	PROPN
ftr-332	2487	17	dissented	dissent	VERB
ftr-332	2487	18	,	,	PUNCT
ftr-332	2487	19	asserting	assert	VERB
ftr-332	2487	20	that	that	SCONJ
ftr-332	2487	21	the	the	DET
ftr-332	2487	22	tax	tax	NOUN
ftr-332	2487	23	court	court	NOUN
ftr-332	2487	24	could	could	AUX
ftr-332	2487	25	reconsider	reconsider	VERB
ftr-332	2487	26	the	the	DET
ftr-332	2487	27	penalty	penalty	NOUN
ftr-332	2487	28	on	on	ADP
ftr-332	2487	29	grounds	ground	NOUN
ftr-332	2487	30	other	other	ADJ
ftr-332	2487	31	than	than	ADP
ftr-332	2487	32	the	the	DET
ftr-332	2487	33	partners	partner	NOUN
ftr-332	2487	34	‘	'	PUNCT
ftr-332	2487	35	outside	outside	ADJ
ftr-332	2487	36	bases	basis	NOUN
ftr-332	2487	37	under	under	ADP
ftr-332	2487	38	the	the	DET
ftr-332	2487	39	court‘s	court‘s	NOUN
ftr-332	2487	40	initial	initial	ADJ
ftr-332	2487	41	findings	finding	NOUN
ftr-332	2487	42	that	that	SCONJ
ftr-332	2487	43	the	the	DET
ftr-332	2487	44	partnership	partnership	NOUN
ftr-332	2487	45	was	be	AUX
ftr-332	2487	46	a	a	DET
ftr-332	2487	47	sham	sham	NOUN
ftr-332	2487	48	and	and	CCONJ
ftr-332	2487	49	did	do	AUX
ftr-332	2487	50	not	not	PART
ftr-332	2487	51	provide	provide	VERB
ftr-332	2487	52	the	the	DET
ftr-332	2487	53	basis	basis	NOUN
ftr-332	2487	54	increase	increase	NOUN
ftr-332	2487	55	claimed	claim	VERB
ftr-332	2487	56	by	by	ADP
ftr-332	2487	57	the	the	DET
ftr-332	2487	58	partners	partner	NOUN
ftr-332	2487	59	.	.	PUNCT
ftr-332	2488	1	a	a	DET
ftr-332	2488	2	dissent	dissent	NOUN
ftr-332	2488	3	by	by	ADP
ftr-332	2488	4	judge	judge	NOUN
ftr-332	2488	5	marvel	marvel	NOUN
ftr-332	2488	6	(	(	PUNCT
ftr-332	2488	7	joined	join	VERB
ftr-332	2488	8	by	by	ADP
ftr-332	2488	9	three	three	NUM
ftr-332	2488	10	others	other	NOUN
ftr-332	2488	11	)	)	PUNCT
ftr-332	2488	12	argued	argue	VERB
ftr-332	2488	13	that	that	SCONJ
ftr-332	2488	14	the	the	DET
ftr-332	2488	15	tax	tax	NOUN
ftr-332	2488	16	court	court	NOUN
ftr-332	2488	17	has	have	VERB
ftr-332	2488	18	jurisdiction	jurisdiction	NOUN
ftr-332	2488	19	to	to	PART
ftr-332	2488	20	determine	determine	VERB
ftr-332	2488	21	the	the	DET
ftr-332	2488	22	imposition	imposition	NOUN
ftr-332	2488	23	of	of	ADP
ftr-332	2488	24	a	a	DET
ftr-332	2488	25	penalty	penalty	NOUN
ftr-332	2488	26	for	for	ADP
ftr-332	2488	27	negligence	negligence	NOUN
ftr-332	2488	28	related	relate	VERB
ftr-332	2488	29	to	to	ADP
ftr-332	2488	30	adjustment	adjustment	NOUN
ftr-332	2488	31	of	of	ADP
ftr-332	2488	32	a	a	DET
ftr-332	2488	33	partnership	partnership	NOUN
ftr-332	2488	34	item	item	NOUN
ftr-332	2488	35	in	in	ADP
ftr-332	2488	36	the	the	DET
ftr-332	2488	37	partnership	partnership	NOUN
ftr-332	2488	38	level	level	NOUN
ftr-332	2488	39	300	300	NUM
ftr-332	2489	1	florida	florida	PROPN
ftr-332	2489	2	tax	tax	NOUN
ftr-332	2489	3	review	review	NOUN
ftr-332	2490	1	[	[	X
ftr-332	2490	2	vol	vol	NOUN
ftr-332	2490	3	.	.	PUNCT
ftr-332	2491	1	12:5	12:5	NUM
ftr-332	2491	2	proceeding	proceeding	NOUN
ftr-332	2491	3	,	,	PUNCT
ftr-332	2491	4	but	but	CCONJ
ftr-332	2491	5	the	the	DET
ftr-332	2491	6	amount	amount	NOUN
ftr-332	2491	7	of	of	ADP
ftr-332	2491	8	the	the	DET
ftr-332	2491	9	individual	individual	ADJ
ftr-332	2491	10	penalty	penalty	NOUN
ftr-332	2491	11	depends	depend	VERB
ftr-332	2491	12	upon	upon	SCONJ
ftr-332	2491	13	a	a	DET
ftr-332	2491	14	computation	computation	NOUN
ftr-332	2491	15	at	at	ADP
ftr-332	2491	16	the	the	DET
ftr-332	2491	17	partner	partner	NOUN
ftr-332	2491	18	level	level	NOUN
ftr-332	2491	19	.	.	PUNCT
ftr-332	2492	1	c.	c.	PROPN
ftr-332	2492	2	partner	partner	PROPN
ftr-332	2492	3	’s	’s	PART
ftr-332	2492	4	outside	outside	ADJ
ftr-332	2492	5	basis	basis	NOUN
ftr-332	2492	6	in	in	ADP
ftr-332	2492	7	a	a	DET
ftr-332	2492	8	tax	tax	NOUN
ftr-332	2492	9	-	-	PUNCT
ftr-332	2492	10	shelter	shelter	NOUN
ftr-332	2492	11	partnership	partnership	NOUN
ftr-332	2492	12	is	be	AUX
ftr-332	2492	13	a	a	DET
ftr-332	2492	14	partner	partner	NOUN
ftr-332	2492	15	item	item	NOUN
ftr-332	2492	16	.	.	PUNCT
ftr-332	2493	1	napoliello	napoliello	PROPN
ftr-332	2494	1	v.	v.	PROPN
ftr-332	2494	2	commissioner	commissioner	PROPN
ftr-332	2494	3	,	,	PUNCT
ftr-332	2494	4	655	655	NUM
ftr-332	2494	5	f.3d	f.3d	NUM
ftr-332	2494	6	1060	1060	NUM
ftr-332	2494	7	(	(	PUNCT
ftr-332	2494	8	9th	9th	ADJ
ftr-332	2494	9	cir	cir	NOUN
ftr-332	2494	10	.	.	PUNCT
ftr-332	2495	1	8/23/11	8/23/11	NUM
ftr-332	2495	2	)	)	PUNCT
ftr-332	2495	3	.	.	PUNCT
ftr-332	2496	1	the	the	DET
ftr-332	2496	2	taxpayer	taxpayer	NOUN
ftr-332	2496	3	invested	invest	VERB
ftr-332	2496	4	in	in	ADP
ftr-332	2496	5	a	a	DET
ftr-332	2496	6	son	son	NOUN
ftr-332	2496	7	-	-	PUNCT
ftr-332	2496	8	of	of	ADP
ftr-332	2496	9	-	-	PUNCT
ftr-332	2496	10	boss	boss	NOUN
ftr-332	2496	11	transaction	transaction	NOUN
ftr-332	2496	12	involving	involve	VERB
ftr-332	2496	13	digital	digital	ADJ
ftr-332	2496	14	foreign	foreign	ADJ
ftr-332	2496	15	currency	currency	NOUN
ftr-332	2496	16	items	item	NOUN
ftr-332	2496	17	.	.	PUNCT
ftr-332	2497	1	the	the	DET
ftr-332	2497	2	irs	irs	PROPN
ftr-332	2497	3	issued	issue	VERB
ftr-332	2497	4	an	an	DET
ftr-332	2497	5	fpaa	fpaa	NOUN
ftr-332	2497	6	to	to	ADP
ftr-332	2497	7	the	the	DET
ftr-332	2497	8	taxpayer	taxpayer	NOUN
ftr-332	2497	9	as	as	ADP
ftr-332	2497	10	a	a	DET
ftr-332	2497	11	notice	notice	NOUN
ftr-332	2497	12	partner	partner	NOUN
ftr-332	2497	13	.	.	PUNCT
ftr-332	2498	1	in	in	ADP
ftr-332	2498	2	the	the	DET
ftr-332	2498	3	uncontested	uncontested	ADJ
ftr-332	2498	4	partnership	partnership	NOUN
ftr-332	2498	5	proceeding	proceed	VERB
ftr-332	2498	6	it	it	PRON
ftr-332	2498	7	was	be	AUX
ftr-332	2498	8	determined	determine	VERB
ftr-332	2498	9	that	that	SCONJ
ftr-332	2498	10	the	the	DET
ftr-332	2498	11	partnership	partnership	NOUN
ftr-332	2498	12	was	be	AUX
ftr-332	2498	13	a	a	DET
ftr-332	2498	14	sham	sham	NOUN
ftr-332	2498	15	that	that	PRON
ftr-332	2498	16	lacked	lack	VERB
ftr-332	2498	17	economic	economic	ADJ
ftr-332	2498	18	substance	substance	NOUN
ftr-332	2498	19	,	,	PUNCT
ftr-332	2498	20	that	that	SCONJ
ftr-332	2498	21	transactions	transaction	NOUN
ftr-332	2498	22	entered	enter	VERB
ftr-332	2498	23	into	into	ADP
ftr-332	2498	24	by	by	ADP
ftr-332	2498	25	the	the	DET
ftr-332	2498	26	partnership	partnership	NOUN
ftr-332	2498	27	should	should	AUX
ftr-332	2498	28	be	be	AUX
ftr-332	2498	29	treated	treat	VERB
ftr-332	2498	30	as	as	SCONJ
ftr-332	2498	31	transacted	transact	VERB
ftr-332	2498	32	directly	directly	ADV
ftr-332	2498	33	by	by	ADP
ftr-332	2498	34	the	the	DET
ftr-332	2498	35	partners	partner	NOUN
ftr-332	2498	36	,	,	PUNCT
ftr-332	2498	37	and	and	CCONJ
ftr-332	2498	38	that	that	PRON
ftr-332	2498	39	purported	purport	VERB
ftr-332	2498	40	losses	loss	NOUN
ftr-332	2498	41	claimed	claim	VERB
ftr-332	2498	42	on	on	ADP
ftr-332	2498	43	disposition	disposition	NOUN
ftr-332	2498	44	of	of	ADP
ftr-332	2498	45	distributed	distribute	VERB
ftr-332	2498	46	property	property	NOUN
ftr-332	2498	47	with	with	ADP
ftr-332	2498	48	an	an	DET
ftr-332	2498	49	enhanced	enhanced	ADJ
ftr-332	2498	50	basis	basis	NOUN
ftr-332	2498	51	should	should	AUX
ftr-332	2498	52	be	be	AUX
ftr-332	2498	53	disallowed	disallow	VERB
ftr-332	2498	54	.	.	PUNCT
ftr-332	2499	1	the	the	DET
ftr-332	2499	2	irs	irs	PROPN
ftr-332	2499	3	assessed	assess	VERB
ftr-332	2499	4	a	a	DET
ftr-332	2499	5	deficiency	deficiency	NOUN
ftr-332	2499	6	against	against	ADP
ftr-332	2499	7	the	the	DET
ftr-332	2499	8	taxpayer	taxpayer	NOUN
ftr-332	2499	9	based	base	VERB
ftr-332	2499	10	on	on	ADP
ftr-332	2499	11	the	the	DET
ftr-332	2499	12	partnership	partnership	NOUN
ftr-332	2499	13	items	item	NOUN
ftr-332	2499	14	.	.	PUNCT
ftr-332	2500	1	upholding	uphold	VERB
ftr-332	2500	2	the	the	DET
ftr-332	2500	3	tax	tax	NOUN
ftr-332	2500	4	court	court	NOUN
ftr-332	2500	5	,	,	PUNCT
ftr-332	2500	6	the	the	DET
ftr-332	2500	7	ninth	ninth	ADJ
ftr-332	2500	8	circuit	circuit	NOUN
ftr-332	2500	9	joined	join	VERB
ftr-332	2500	10	the	the	DET
ftr-332	2500	11	d.c	d.c	PROPN
ftr-332	2500	12	and	and	CCONJ
ftr-332	2500	13	eighth	eighth	ADJ
ftr-332	2500	14	circuits	circuit	NOUN
ftr-332	2500	15	,	,	PUNCT
ftr-332	2500	16	petaluma	petaluma	PROPN
ftr-332	2500	17	fx	fx	PROPN
ftr-332	2500	18	partners	partner	NOUN
ftr-332	2500	19	,	,	PUNCT
ftr-332	2500	20	llc	llc	PROPN
ftr-332	2500	21	v.	v.	PROPN
ftr-332	2500	22	commissioner	commissioner	PROPN
ftr-332	2500	23	,	,	PUNCT
ftr-332	2500	24	591	591	NUM
ftr-332	2500	25	f.3d	f.3d	NUM
ftr-332	2500	26	649	649	NUM
ftr-332	2500	27	(	(	PUNCT
ftr-332	2500	28	d.c	d.c	PROPN
ftr-332	2500	29	.	.	PROPN
ftr-332	2500	30	cir	cir	PROPN
ftr-332	2500	31	.	.	PROPN
ftr-332	2500	32	2010	2010	NUM
ftr-332	2500	33	)	)	PUNCT
ftr-332	2500	34	;	;	PUNCT
ftr-332	2500	35	rjt	rjt	PROPN
ftr-332	2500	36	invs	invs	NOUN
ftr-332	2500	37	.	.	PUNCT
ftr-332	2501	1	x	x	PROPN
ftr-332	2502	1	v.	v.	PROPN
ftr-332	2502	2	commissioner	commissioner	NOUN
ftr-332	2502	3	,	,	PUNCT
ftr-332	2502	4	491	491	NUM
ftr-332	2502	5	f.3d	f.3d	NUM
ftr-332	2502	6	732	732	NUM
ftr-332	2502	7	(	(	PUNCT
ftr-332	2502	8	8th	8th	ADJ
ftr-332	2502	9	cir	cir	NOUN
ftr-332	2502	10	.	.	PROPN
ftr-332	2502	11	2007	2007	NUM
ftr-332	2502	12	)	)	PUNCT
ftr-332	2502	13	,	,	PUNCT
ftr-332	2502	14	holding	hold	VERB
ftr-332	2502	15	that	that	SCONJ
ftr-332	2502	16	the	the	DET
ftr-332	2502	17	determination	determination	NOUN
ftr-332	2502	18	of	of	ADP
ftr-332	2502	19	whether	whether	SCONJ
ftr-332	2502	20	a	a	DET
ftr-332	2502	21	partnership	partnership	NOUN
ftr-332	2502	22	was	be	AUX
ftr-332	2502	23	a	a	DET
ftr-332	2502	24	sham	sham	NOUN
ftr-332	2502	25	that	that	PRON
ftr-332	2502	26	will	will	AUX
ftr-332	2502	27	be	be	AUX
ftr-332	2502	28	disregarded	disregard	VERB
ftr-332	2502	29	for	for	SCONJ
ftr-332	2502	30	federal	federal	ADJ
ftr-332	2502	31	tax	tax	NOUN
ftr-332	2502	32	purposes	purpose	NOUN
ftr-332	2502	33	is	be	AUX
ftr-332	2502	34	a	a	DET
ftr-332	2502	35	partnership	partnership	NOUN
ftr-332	2502	36	item	item	NOUN
ftr-332	2502	37	.	.	PUNCT
ftr-332	2503	1	the	the	DET
ftr-332	2503	2	ninth	ninth	ADJ
ftr-332	2503	3	circuit	circuit	NOUN
ftr-332	2503	4	also	also	ADV
ftr-332	2503	5	agreed	agree	VERB
ftr-332	2503	6	with	with	ADP
ftr-332	2503	7	the	the	DET
ftr-332	2503	8	tax	tax	NOUN
ftr-332	2503	9	court	court	NOUN
ftr-332	2503	10	that	that	PRON
ftr-332	2503	11	the	the	DET
ftr-332	2503	12	partner‘s	partner‘s	PROPN
ftr-332	2503	13	basis	basis	NOUN
ftr-332	2503	14	in	in	ADP
ftr-332	2503	15	distributed	distribute	VERB
ftr-332	2503	16	securities	security	NOUN
ftr-332	2503	17	from	from	ADP
ftr-332	2503	18	the	the	DET
ftr-332	2503	19	sham	sham	PROPN
ftr-332	2503	20	partnership	partnership	NOUN
ftr-332	2503	21	is	be	AUX
ftr-332	2503	22	an	an	DET
ftr-332	2503	23	affected	affected	ADJ
ftr-332	2503	24	item	item	NOUN
ftr-332	2503	25	subject	subject	ADJ
ftr-332	2503	26	to	to	ADP
ftr-332	2503	27	determination	determination	NOUN
ftr-332	2503	28	in	in	ADP
ftr-332	2503	29	the	the	DET
ftr-332	2503	30	partnership	partnership	NOUN
ftr-332	2503	31	proceeding	proceeding	NOUN
ftr-332	2503	32	,	,	PUNCT
ftr-332	2503	33	and	and	CCONJ
ftr-332	2503	34	not	not	PART
ftr-332	2503	35	subject	subject	VERB
ftr-332	2503	36	to	to	ADP
ftr-332	2503	37	redetermination	redetermination	NOUN
ftr-332	2503	38	in	in	ADP
ftr-332	2503	39	the	the	DET
ftr-332	2503	40	partner	partner	NOUN
ftr-332	2503	41	-	-	PUNCT
ftr-332	2503	42	level	level	NOUN
ftr-332	2503	43	deficiency	deficiency	NOUN
ftr-332	2503	44	proceeding	proceeding	NOUN
ftr-332	2503	45	.	.	PUNCT
ftr-332	2504	1	because	because	SCONJ
ftr-332	2504	2	the	the	DET
ftr-332	2504	3	amount	amount	NOUN
ftr-332	2504	4	of	of	ADP
ftr-332	2504	5	any	any	DET
ftr-332	2504	6	loss	loss	NOUN
ftr-332	2504	7	with	with	ADP
ftr-332	2504	8	respect	respect	NOUN
ftr-332	2504	9	to	to	ADP
ftr-332	2504	10	the	the	DET
ftr-332	2504	11	partner‘s	partner‘s	ADJ
ftr-332	2504	12	disposition	disposition	NOUN
ftr-332	2504	13	of	of	ADP
ftr-332	2504	14	securities	security	NOUN
ftr-332	2504	15	distributed	distribute	VERB
ftr-332	2504	16	from	from	ADP
ftr-332	2504	17	the	the	DET
ftr-332	2504	18	partnership	partnership	NOUN
ftr-332	2504	19	required	require	VERB
ftr-332	2504	20	a	a	DET
ftr-332	2504	21	factual	factual	ADJ
ftr-332	2504	22	determination	determination	NOUN
ftr-332	2504	23	at	at	ADP
ftr-332	2504	24	the	the	DET
ftr-332	2504	25	partner	partner	NOUN
ftr-332	2504	26	level	level	NOUN
ftr-332	2504	27	,	,	PUNCT
ftr-332	2504	28	the	the	DET
ftr-332	2504	29	court	court	NOUN
ftr-332	2504	30	held	hold	VERB
ftr-332	2504	31	that	that	SCONJ
ftr-332	2504	32	the	the	DET
ftr-332	2504	33	tax	tax	NOUN
ftr-332	2504	34	court	court	NOUN
ftr-332	2504	35	had	have	VERB
ftr-332	2504	36	jurisdiction	jurisdiction	NOUN
ftr-332	2504	37	in	in	ADP
ftr-332	2504	38	the	the	DET
ftr-332	2504	39	partner	partner	NOUN
ftr-332	2504	40	deficiency	deficiency	NOUN
ftr-332	2504	41	proceeding	proceed	VERB
ftr-332	2504	42	to	to	PART
ftr-332	2504	43	proceed	proceed	VERB
ftr-332	2504	44	under	under	ADP
ftr-332	2504	45	normal	normal	ADJ
ftr-332	2504	46	deficiency	deficiency	NOUN
ftr-332	2504	47	procedures	procedure	NOUN
ftr-332	2504	48	.	.	PUNCT
ftr-332	2505	1	thus	thus	ADV
ftr-332	2505	2	,	,	PUNCT
ftr-332	2505	3	the	the	DET
ftr-332	2505	4	tax	tax	NOUN
ftr-332	2505	5	court	court	NOUN
ftr-332	2505	6	could	could	AUX
ftr-332	2505	7	determine	determine	VERB
ftr-332	2505	8	that	that	SCONJ
ftr-332	2505	9	the	the	DET
ftr-332	2505	10	taxpayer‘s	taxpayer‘	NOUN
ftr-332	2505	11	claimed	claim	VERB
ftr-332	2505	12	loss	loss	NOUN
ftr-332	2505	13	on	on	ADP
ftr-332	2505	14	the	the	DET
ftr-332	2505	15	sale	sale	NOUN
ftr-332	2505	16	of	of	ADP
ftr-332	2505	17	the	the	DET
ftr-332	2505	18	distributed	distribute	VERB
ftr-332	2505	19	securities	security	NOUN
ftr-332	2505	20	was	be	AUX
ftr-332	2505	21	disallowed	disallow	VERB
ftr-332	2505	22	,	,	PUNCT
ftr-332	2505	23	that	that	SCONJ
ftr-332	2505	24	the	the	DET
ftr-332	2505	25	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2505	26	basis	basis	NOUN
ftr-332	2505	27	in	in	ADP
ftr-332	2505	28	the	the	DET
ftr-332	2505	29	securities	security	NOUN
ftr-332	2505	30	was	be	AUX
ftr-332	2505	31	their	their	PRON
ftr-332	2505	32	direct	direct	ADJ
ftr-332	2505	33	cost	cost	NOUN
ftr-332	2505	34	rather	rather	ADV
ftr-332	2505	35	than	than	ADP
ftr-332	2505	36	an	an	DET
ftr-332	2505	37	exchange	exchange	NOUN
ftr-332	2505	38	basis	basis	NOUN
ftr-332	2505	39	from	from	ADP
ftr-332	2505	40	the	the	DET
ftr-332	2505	41	partnership	partnership	NOUN
ftr-332	2505	42	interest	interest	NOUN
ftr-332	2505	43	,	,	PUNCT
ftr-332	2505	44	and	and	CCONJ
ftr-332	2505	45	that	that	SCONJ
ftr-332	2505	46	the	the	DET
ftr-332	2505	47	taxpayer	taxpayer	NOUN
ftr-332	2505	48	was	be	AUX
ftr-332	2505	49	not	not	PART
ftr-332	2505	50	allowed	allow	VERB
ftr-332	2505	51	to	to	PART
ftr-332	2505	52	deduct	deduct	VERB
ftr-332	2505	53	transaction	transaction	NOUN
ftr-332	2505	54	costs	cost	NOUN
ftr-332	2505	55	attributable	attributable	ADJ
ftr-332	2505	56	to	to	ADP
ftr-332	2505	57	the	the	DET
ftr-332	2505	58	investment	investment	NOUN
ftr-332	2505	59	.	.	PUNCT
ftr-332	2506	1	2	2	X
ftr-332	2506	2	.	.	X
ftr-332	2506	3	the	the	DET
ftr-332	2506	4	tax	tax	NOUN
ftr-332	2506	5	court	court	NOUN
ftr-332	2506	6	finds	find	VERB
ftr-332	2506	7	jurisdiction	jurisdiction	NOUN
ftr-332	2506	8	to	to	PART
ftr-332	2506	9	address	address	VERB
ftr-332	2506	10	§	§	PROPN
ftr-332	2506	11	6662	6662	NUM
ftr-332	2506	12	penalties	penalty	NOUN
ftr-332	2506	13	in	in	ADP
ftr-332	2506	14	this	this	DET
ftr-332	2506	15	son	son	NOUN
ftr-332	2506	16	-	-	PUNCT
ftr-332	2506	17	of	of	ADP
ftr-332	2506	18	-	-	PUNCT
ftr-332	2506	19	boss	boss	NOUN
ftr-332	2506	20	tefra	tefra	PROPN
ftr-332	2506	21	partnership	partnership	NOUN
ftr-332	2506	22	proceeding	proceeding	NOUN
ftr-332	2506	23	.	.	PUNCT
ftr-332	2507	1	taxpayer	taxpayer	PROPN
ftr-332	2507	2	’s	’s	PART
ftr-332	2507	3	reasonable	reasonable	ADJ
ftr-332	2507	4	cause	cause	NOUN
ftr-332	2507	5	defense	defense	NOUN
ftr-332	2507	6	was	be	AUX
ftr-332	2507	7	rejected	reject	VERB
ftr-332	2507	8	because	because	SCONJ
ftr-332	2507	9	advisors	advisor	NOUN
ftr-332	2507	10	were	be	AUX
ftr-332	2507	11	promoters	promoter	NOUN
ftr-332	2507	12	and	and	CCONJ
ftr-332	2507	13	the	the	DET
ftr-332	2507	14	opinion	opinion	NOUN
ftr-332	2507	15	was	be	AUX
ftr-332	2507	16	sloppy	sloppy	ADJ
ftr-332	2507	17	.	.	PUNCT
ftr-332	2508	1	106	106	NUM
ftr-332	2508	2	ltd	ltd	PROPN
ftr-332	2508	3	.	.	PROPN
ftr-332	2509	1	v.	v.	PROPN
ftr-332	2509	2	commissioner	commissioner	NOUN
ftr-332	2509	3	,	,	PUNCT
ftr-332	2509	4	136	136	NUM
ftr-332	2509	5	t.c	t.c	PROPN
ftr-332	2509	6	.	.	PROPN
ftr-332	2509	7	67	67	NUM
ftr-332	2509	8	(	(	PUNCT
ftr-332	2509	9	1/10/11	1/10/11	NUM
ftr-332	2509	10	)	)	PUNCT
ftr-332	2509	11	.	.	PUNCT
ftr-332	2510	1	the	the	DET
ftr-332	2510	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2510	3	tax	tax	NOUN
ftr-332	2510	4	matters	matter	NOUN
ftr-332	2510	5	partner	partner	NOUN
ftr-332	2510	6	responded	respond	VERB
ftr-332	2510	7	to	to	ADP
ftr-332	2510	8	ann	ann	PROPN
ftr-332	2510	9	.	.	PUNCT
ftr-332	2510	10	2004	2004	NUM
ftr-332	2510	11	-	-	SYM
ftr-332	2510	12	46	46	NUM
ftr-332	2510	13	,	,	PUNCT
ftr-332	2510	14	2004	2004	NUM
ftr-332	2510	15	-	-	SYM
ftr-332	2510	16	1	1	NUM
ftr-332	2510	17	c.b	c.b	PROPN
ftr-332	2510	18	.	.	PROPN
ftr-332	2510	19	964	964	NUM
ftr-332	2510	20	,	,	PUNCT
ftr-332	2510	21	and	and	CCONJ
ftr-332	2510	22	filed	file	VERB
ftr-332	2510	23	an	an	DET
ftr-332	2510	24	amended	amend	VERB
ftr-332	2510	25	return	return	NOUN
ftr-332	2510	26	removing	remove	VERB
ftr-332	2510	27	losses	loss	NOUN
ftr-332	2510	28	attributable	attributable	ADJ
ftr-332	2510	29	to	to	ADP
ftr-332	2510	30	a	a	DET
ftr-332	2510	31	son	son	NOUN
ftr-332	2510	32	-	-	PUNCT
ftr-332	2510	33	of	of	ADP
ftr-332	2510	34	-	-	PUNCT
ftr-332	2510	35	boss	boss	NOUN
ftr-332	2510	36	transaction	transaction	NOUN
ftr-332	2510	37	promoted	promote	VERB
ftr-332	2510	38	by	by	ADP
ftr-332	2510	39	joe	joe	PROPN
ftr-332	2510	40	garza	garza	PROPN
ftr-332	2510	41	.	.	PUNCT
ftr-332	2511	1	the	the	DET
ftr-332	2511	2	irs	irs	PROPN
ftr-332	2511	3	issued	issue	VERB
ftr-332	2511	4	an	an	DET
ftr-332	2511	5	fpaa	fpaa	NOUN
ftr-332	2511	6	to	to	ADP
ftr-332	2511	7	the	the	DET
ftr-332	2511	8	partnership	partnership	NOUN
ftr-332	2511	9	that	that	PRON
ftr-332	2511	10	adjusted	adjusted	ADJ
ftr-332	2511	11	partnership	partnership	NOUN
ftr-332	2511	12	items	item	NOUN
ftr-332	2511	13	and	and	CCONJ
ftr-332	2511	14	asserted	assert	VERB
ftr-332	2511	15	penalties	penalty	NOUN
ftr-332	2511	16	.	.	PUNCT
ftr-332	2512	1	in	in	ADP
ftr-332	2512	2	prior	prior	ADJ
ftr-332	2512	3	proceedings	proceeding	NOUN
ftr-332	2512	4	the	the	DET
ftr-332	2512	5	tax	tax	NOUN
ftr-332	2512	6	court	court	NOUN
ftr-332	2512	7	issued	issue	VERB
ftr-332	2512	8	orders	order	NOUN
ftr-332	2512	9	granting	grant	VERB
ftr-332	2512	10	summary	summary	NOUN
ftr-332	2512	11	judgment	judgment	NOUN
ftr-332	2512	12	to	to	ADP
ftr-332	2512	13	the	the	DET
ftr-332	2512	14	irs	irs	PROPN
ftr-332	2512	15	on	on	ADP
ftr-332	2512	16	the	the	DET
ftr-332	2512	17	substantive	substantive	ADJ
ftr-332	2512	18	partnership	partnership	NOUN
ftr-332	2512	19	issues	issue	NOUN
ftr-332	2512	20	and	and	CCONJ
ftr-332	2512	21	the	the	DET
ftr-332	2512	22	presence	presence	NOUN
ftr-332	2512	23	of	of	ADP
ftr-332	2512	24	a	a	DET
ftr-332	2512	25	gross	gross	ADJ
ftr-332	2512	26	valuation	valuation	NOUN
ftr-332	2512	27	misstatement	misstatement	NOUN
ftr-332	2512	28	.	.	PUNCT
ftr-332	2513	1	in	in	ADP
ftr-332	2513	2	this	this	DET
ftr-332	2513	3	proceeding	proceeding	NOUN
ftr-332	2513	4	the	the	DET
ftr-332	2513	5	court	court	NOUN
ftr-332	2513	6	(	(	PUNCT
ftr-332	2513	7	judge	judge	PROPN
ftr-332	2513	8	holmes	holme	NOUN
ftr-332	2513	9	)	)	PUNCT
ftr-332	2513	10	held	hold	VERB
ftr-332	2513	11	that	that	SCONJ
ftr-332	2513	12	the	the	DET
ftr-332	2513	13	tax	tax	NOUN
ftr-332	2513	14	court	court	NOUN
ftr-332	2513	15	had	have	VERB
ftr-332	2513	16	jurisdiction	jurisdiction	NOUN
ftr-332	2513	17	to	to	PART
ftr-332	2513	18	determine	determine	VERB
ftr-332	2513	19	https://checkpoint.riag.com/getdoc?docid=t0tcr:3727.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0tcr:3727.1&pinpnt=	ADJ
ftr-332	2513	20	https://checkpoint.riag.com/getdoc?docid=t0tcr:3727.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0tcr:3727.1&pinpnt=	ADJ
ftr-332	2513	21	2012	2012	NUM
ftr-332	2513	22	]	]	PUNCT
ftr-332	2513	23	recent	recent	ADJ
ftr-332	2513	24	developments	development	NOUN
ftr-332	2513	25	in	in	ADP
ftr-332	2513	26	federal	federal	ADJ
ftr-332	2513	27	income	income	NOUN
ftr-332	2513	28	taxation	taxation	NOUN
ftr-332	2513	29	301	301	NUM
ftr-332	2513	30	whether	whether	SCONJ
ftr-332	2513	31	the	the	DET
ftr-332	2513	32	partnership	partnership	NOUN
ftr-332	2513	33	had	have	VERB
ftr-332	2513	34	a	a	DET
ftr-332	2513	35	reasonable	reasonable	ADJ
ftr-332	2513	36	cause	cause	NOUN
ftr-332	2513	37	defense	defense	NOUN
ftr-332	2513	38	based	base	VERB
ftr-332	2513	39	on	on	ADP
ftr-332	2513	40	reliance	reliance	NOUN
ftr-332	2513	41	on	on	ADP
ftr-332	2513	42	opinion	opinion	NOUN
ftr-332	2513	43	of	of	ADP
ftr-332	2513	44	counsel	counsel	NOUN
ftr-332	2513	45	,	,	PUNCT
ftr-332	2513	46	but	but	CCONJ
ftr-332	2513	47	that	that	SCONJ
ftr-332	2513	48	the	the	DET
ftr-332	2513	49	reliance	reliance	NOUN
ftr-332	2513	50	itself	itself	PRON
ftr-332	2513	51	was	be	AUX
ftr-332	2513	52	not	not	PART
ftr-332	2513	53	reasonable	reasonable	ADJ
ftr-332	2513	54	.	.	PUNCT
ftr-332	2514	1	the	the	DET
ftr-332	2514	2	court	court	NOUN
ftr-332	2514	3	concluded	conclude	VERB
ftr-332	2514	4	that	that	SCONJ
ftr-332	2514	5	the	the	DET
ftr-332	2514	6	decision	decision	NOUN
ftr-332	2514	7	in	in	ADP
ftr-332	2514	8	petaluma	petaluma	PROPN
ftr-332	2514	9	fx	fx	PROPN
ftr-332	2514	10	partners	partner	NOUN
ftr-332	2514	11	v.	v.	ADP
ftr-332	2514	12	commissioner	commissioner	PROPN
ftr-332	2514	13	,	,	PUNCT
ftr-332	2514	14	591	591	NUM
ftr-332	2514	15	f.3d	f.3d	NUM
ftr-332	2514	16	649	649	NUM
ftr-332	2514	17	(	(	PUNCT
ftr-332	2514	18	d.c	d.c	PROPN
ftr-332	2514	19	.	.	PROPN
ftr-332	2514	20	cir	cir	PROPN
ftr-332	2514	21	.	.	PROPN
ftr-332	2514	22	2010	2010	NUM
ftr-332	2514	23	)	)	PUNCT
ftr-332	2514	24	holding	hold	VERB
ftr-332	2514	25	the	the	DET
ftr-332	2514	26	tax	tax	NOUN
ftr-332	2514	27	court	court	NOUN
ftr-332	2514	28	did	do	AUX
ftr-332	2514	29	not	not	PART
ftr-332	2514	30	have	have	VERB
ftr-332	2514	31	jurisdiction	jurisdiction	NOUN
ftr-332	2514	32	in	in	ADP
ftr-332	2514	33	a	a	DET
ftr-332	2514	34	partnership	partnership	NOUN
ftr-332	2514	35	proceeding	proceed	VERB
ftr-332	2514	36	to	to	PART
ftr-332	2514	37	determine	determine	VERB
ftr-332	2514	38	the	the	DET
ftr-332	2514	39	partners	partner	NOUN
ftr-332	2514	40	‘	'	PUNCT
ftr-332	2514	41	outside	outside	ADJ
ftr-332	2514	42	basis	basis	NOUN
ftr-332	2514	43	or	or	CCONJ
ftr-332	2514	44	whether	whether	SCONJ
ftr-332	2514	45	penalties	penalty	NOUN
ftr-332	2514	46	were	be	AUX
ftr-332	2514	47	applicable	applicable	ADJ
ftr-332	2514	48	to	to	ADP
ftr-332	2514	49	the	the	DET
ftr-332	2514	50	outside	outside	ADJ
ftr-332	2514	51	basis	basis	NOUN
ftr-332	2514	52	issues	issue	NOUN
ftr-332	2514	53	did	do	AUX
ftr-332	2514	54	not	not	PART
ftr-332	2514	55	bar	bar	VERB
ftr-332	2514	56	jurisdiction	jurisdiction	NOUN
ftr-332	2514	57	to	to	PART
ftr-332	2514	58	adjudicate	adjudicate	VERB
ftr-332	2514	59	a	a	DET
ftr-332	2514	60	reasonable	reasonable	ADJ
ftr-332	2514	61	cause	cause	NOUN
ftr-332	2514	62	defense	defense	NOUN
ftr-332	2514	63	where	where	SCONJ
ftr-332	2514	64	outside	outside	ADJ
ftr-332	2514	65	basis	basis	NOUN
ftr-332	2514	66	is	be	AUX
ftr-332	2514	67	not	not	PART
ftr-332	2514	68	at	at	ADP
ftr-332	2514	69	issue	issue	NOUN
ftr-332	2514	70	.	.	PUNCT
ftr-332	2515	1	following	follow	VERB
ftr-332	2515	2	am	be	AUX
ftr-332	2515	3	.	.	PUNCT
ftr-332	2515	4	boat	boat	PROPN
ftr-332	2515	5	co.	co.	PROPN
ftr-332	2515	6	,	,	PUNCT
ftr-332	2515	7	llc	llc	PROPN
ftr-332	2515	8	v.	v.	PROPN
ftr-332	2515	9	united	united	PROPN
ftr-332	2515	10	states	states	PROPN
ftr-332	2515	11	,	,	PUNCT
ftr-332	2515	12	583	583	NUM
ftr-332	2515	13	f.3d	f.3d	NUM
ftr-332	2515	14	471	471	NUM
ftr-332	2515	15	,	,	PUNCT
ftr-332	2515	16	480	480	NUM
ftr-332	2515	17	(	(	PUNCT
ftr-332	2515	18	7th	7th	ADJ
ftr-332	2515	19	cir	cir	NOUN
ftr-332	2515	20	.	.	PUNCT
ftr-332	2515	21	2009	2009	NUM
ftr-332	2515	22	)	)	PUNCT
ftr-332	2515	23	,	,	PUNCT
ftr-332	2515	24	and	and	CCONJ
ftr-332	2515	25	similar	similar	ADJ
ftr-332	2515	26	authorities	authority	NOUN
ftr-332	2515	27	,	,	PUNCT
ftr-332	2515	28	the	the	DET
ftr-332	2515	29	court	court	NOUN
ftr-332	2515	30	held	hold	VERB
ftr-332	2515	31	that	that	SCONJ
ftr-332	2515	32	it	it	PRON
ftr-332	2515	33	had	have	VERB
ftr-332	2515	34	jurisdiction	jurisdiction	NOUN
ftr-332	2515	35	in	in	ADP
ftr-332	2515	36	a	a	DET
ftr-332	2515	37	partnership	partnership	NOUN
ftr-332	2515	38	proceeding	proceed	VERB
ftr-332	2515	39	to	to	PART
ftr-332	2515	40	consider	consider	VERB
ftr-332	2515	41	entity	entity	NOUN
ftr-332	2515	42	level	level	NOUN
ftr-332	2515	43	defenses	defense	NOUN
ftr-332	2515	44	to	to	ADP
ftr-332	2515	45	the	the	DET
ftr-332	2515	46	accuracyrelated	accuracyrelate	VERB
ftr-332	2515	47	penalty	penalty	NOUN
ftr-332	2515	48	.	.	PUNCT
ftr-332	2516	1	nonetheless	nonetheless	ADV
ftr-332	2516	2	,	,	PUNCT
ftr-332	2516	3	the	the	DET
ftr-332	2516	4	court	court	NOUN
ftr-332	2516	5	rejected	reject	VERB
ftr-332	2516	6	the	the	DET
ftr-332	2516	7	reasonable	reasonable	ADJ
ftr-332	2516	8	cause	cause	NOUN
ftr-332	2516	9	defense	defense	NOUN
ftr-332	2516	10	finding	finding	NOUN
ftr-332	2516	11	that	that	SCONJ
ftr-332	2516	12	the	the	DET
ftr-332	2516	13	partnership	partnership	NOUN
ftr-332	2516	14	could	could	AUX
ftr-332	2516	15	not	not	PART
ftr-332	2516	16	in	in	ADP
ftr-332	2516	17	good	good	ADJ
ftr-332	2516	18	faith	faith	NOUN
ftr-332	2516	19	rely	rely	VERB
ftr-332	2516	20	on	on	ADP
ftr-332	2516	21	advisors	advisor	NOUN
ftr-332	2516	22	who	who	PRON
ftr-332	2516	23	were	be	AUX
ftr-332	2516	24	promoters	promoter	NOUN
ftr-332	2516	25	of	of	ADP
ftr-332	2516	26	the	the	DET
ftr-332	2516	27	transaction	transaction	NOUN
ftr-332	2516	28	.	.	PUNCT
ftr-332	2517	1	in	in	ADP
ftr-332	2517	2	addition	addition	NOUN
ftr-332	2517	3	,	,	PUNCT
ftr-332	2517	4	the	the	DET
ftr-332	2517	5	court	court	NOUN
ftr-332	2517	6	found	find	VERB
ftr-332	2517	7	that	that	SCONJ
ftr-332	2517	8	the	the	DET
ftr-332	2517	9	tax	tax	NOUN
ftr-332	2517	10	-	-	PUNCT
ftr-332	2517	11	matters	matter	NOUN
ftr-332	2517	12	partner	partner	NOUN
ftr-332	2517	13	entered	enter	VERB
ftr-332	2517	14	into	into	ADP
ftr-332	2517	15	a	a	DET
ftr-332	2517	16	―tax	―tax	PROPN
ftr-332	2517	17	strategy‖	strategy‖	NUM
ftr-332	2517	18	with	with	ADP
ftr-332	2517	19	the	the	DET
ftr-332	2517	20	intent	intent	NOUN
ftr-332	2517	21	to	to	ADP
ftr-332	2517	22	―lose	―lose	PROPN
ftr-332	2517	23	money,‖	money,‖	PROPN
ftr-332	2517	24	which	which	PRON
ftr-332	2517	25	combined	combine	VERB
ftr-332	2517	26	with	with	ADP
ftr-332	2517	27	the	the	DET
ftr-332	2517	28	sloppy	sloppy	ADJ
ftr-332	2517	29	opinion	opinion	NOUN
ftr-332	2517	30	and	and	CCONJ
ftr-332	2517	31	the	the	DET
ftr-332	2517	32	tax	tax	NOUN
ftr-332	2517	33	-	-	PUNCT
ftr-332	2517	34	matters	matter	NOUN
ftr-332	2517	35	partner‘s	partner‘s	PROPN
ftr-332	2517	36	unusual	unusual	ADJ
ftr-332	2517	37	experience	experience	NOUN
ftr-332	2517	38	demonstrated	demonstrate	VERB
ftr-332	2517	39	a	a	DET
ftr-332	2517	40	lack	lack	NOUN
ftr-332	2517	41	of	of	ADP
ftr-332	2517	42	good	good	ADJ
ftr-332	2517	43	faith	faith	NOUN
ftr-332	2517	44	reliance	reliance	NOUN
ftr-332	2517	45	.	.	PUNCT
ftr-332	2518	1	3	3	X
ftr-332	2518	2	.	.	X
ftr-332	2518	3	son	son	NOUN
ftr-332	2518	4	of	of	ADP
ftr-332	2518	5	jade	jade	PROPN
ftr-332	2518	6	trading	trading	NOUN
ftr-332	2518	7	finds	find	VERB
ftr-332	2518	8	that	that	SCONJ
ftr-332	2518	9	penalties	penalty	NOUN
ftr-332	2518	10	based	base	VERB
ftr-332	2518	11	on	on	ADP
ftr-332	2518	12	a	a	DET
ftr-332	2518	13	partner	partner	NOUN
ftr-332	2518	14	’s	’s	PART
ftr-332	2518	15	basis	basis	NOUN
ftr-332	2518	16	are	be	AUX
ftr-332	2518	17	a	a	DET
ftr-332	2518	18	partner	partner	NOUN
ftr-332	2518	19	item	item	NOUN
ftr-332	2518	20	.	.	PUNCT
ftr-332	2519	1	jade	jade	PROPN
ftr-332	2519	2	trading	trading	PROPN
ftr-332	2519	3	,	,	PUNCT
ftr-332	2519	4	llc	llc	PROPN
ftr-332	2519	5	v.	v.	PROPN
ftr-332	2519	6	united	united	PROPN
ftr-332	2519	7	states	states	PROPN
ftr-332	2519	8	,	,	PUNCT
ftr-332	2519	9	98	98	NUM
ftr-332	2519	10	fed	feed	VERB
ftr-332	2519	11	.	.	PUNCT
ftr-332	2520	1	cl	cl	NOUN
ftr-332	2520	2	.	.	PUNCT
ftr-332	2521	1	453	453	NUM
ftr-332	2521	2	(	(	PUNCT
ftr-332	2521	3	4/29/11	4/29/11	NUM
ftr-332	2521	4	)	)	PUNCT
ftr-332	2521	5	.	.	PUNCT
ftr-332	2522	1	in	in	ADP
ftr-332	2522	2	affirming	affirm	VERB
ftr-332	2522	3	the	the	DET
ftr-332	2522	4	court	court	NOUN
ftr-332	2522	5	of	of	ADP
ftr-332	2522	6	federal	federal	ADJ
ftr-332	2522	7	claims	claim	NOUN
ftr-332	2522	8	‘	'	PUNCT
ftr-332	2522	9	determination	determination	NOUN
ftr-332	2522	10	that	that	SCONJ
ftr-332	2522	11	the	the	DET
ftr-332	2522	12	taxpayers	taxpayer	NOUN
ftr-332	2522	13	‘	'	PUNCT
ftr-332	2522	14	son	son	NOUN
ftr-332	2522	15	of	of	ADP
ftr-332	2522	16	boss	boss	NOUN
ftr-332	2522	17	transaction	transaction	NOUN
ftr-332	2522	18	lacked	lack	VERB
ftr-332	2522	19	economic	economic	ADJ
ftr-332	2522	20	substance	substance	NOUN
ftr-332	2522	21	the	the	DET
ftr-332	2522	22	court	court	NOUN
ftr-332	2522	23	of	of	ADP
ftr-332	2522	24	appeals	appeal	NOUN
ftr-332	2522	25	for	for	ADP
ftr-332	2522	26	the	the	DET
ftr-332	2522	27	federal	federal	ADJ
ftr-332	2522	28	circuit	circuit	NOUN
ftr-332	2522	29	remanded	remand	VERB
ftr-332	2522	30	the	the	DET
ftr-332	2522	31	case	case	NOUN
ftr-332	2522	32	for	for	ADP
ftr-332	2522	33	a	a	DET
ftr-332	2522	34	determination	determination	NOUN
ftr-332	2522	35	as	as	ADP
ftr-332	2522	36	to	to	ADP
ftr-332	2522	37	whether	whether	SCONJ
ftr-332	2522	38	penalties	penalty	NOUN
ftr-332	2522	39	could	could	AUX
ftr-332	2522	40	be	be	AUX
ftr-332	2522	41	imposed	impose	VERB
ftr-332	2522	42	without	without	ADP
ftr-332	2522	43	relying	rely	VERB
ftr-332	2522	44	on	on	ADP
ftr-332	2522	45	individual	individual	ADJ
ftr-332	2522	46	partners	partner	NOUN
ftr-332	2522	47	‘	'	PUNCT
ftr-332	2522	48	outside	outside	ADJ
ftr-332	2522	49	basis	basis	NOUN
ftr-332	2522	50	,	,	PUNCT
ftr-332	2522	51	which	which	PRON
ftr-332	2522	52	is	be	AUX
ftr-332	2522	53	not	not	PART
ftr-332	2522	54	a	a	DET
ftr-332	2522	55	partnership	partnership	NOUN
ftr-332	2522	56	item	item	NOUN
ftr-332	2522	57	.	.	PUNCT
ftr-332	2523	1	jade	jade	PROPN
ftr-332	2523	2	trading	trading	PROPN
ftr-332	2523	3	,	,	PUNCT
ftr-332	2523	4	llc	llc	PROPN
ftr-332	2523	5	v.	v.	PROPN
ftr-332	2523	6	united	united	PROPN
ftr-332	2523	7	states	states	PROPN
ftr-332	2523	8	,	,	PUNCT
ftr-332	2523	9	598	598	NUM
ftr-332	2523	10	f.3d	f.3d	NUM
ftr-332	2523	11	1372	1372	NUM
ftr-332	2523	12	,	,	PUNCT
ftr-332	2523	13	1381	1381	NUM
ftr-332	2523	14	(	(	PUNCT
ftr-332	2523	15	fed	fed	PROPN
ftr-332	2523	16	.	.	PUNCT
ftr-332	2523	17	cir	cir	PROPN
ftr-332	2523	18	.	.	PUNCT
ftr-332	2523	19	2010	2010	NUM
ftr-332	2523	20	)	)	PUNCT
ftr-332	2523	21	.	.	PUNCT
ftr-332	2524	1	section	section	NOUN
ftr-332	2524	2	6226(f	6226(f	PUNCT
ftr-332	2524	3	)	)	PUNCT
ftr-332	2525	1	confers	confer	NOUN
ftr-332	2525	2	jurisdiction	jurisdiction	NOUN
ftr-332	2525	3	in	in	ADP
ftr-332	2525	4	a	a	DET
ftr-332	2525	5	partnership	partnership	NOUN
ftr-332	2525	6	proceeding	proceed	VERB
ftr-332	2525	7	to	to	PART
ftr-332	2525	8	determine	determine	VERB
ftr-332	2525	9	penalties	penalty	NOUN
ftr-332	2525	10	that	that	PRON
ftr-332	2525	11	relate	relate	VERB
ftr-332	2525	12	to	to	ADP
ftr-332	2525	13	an	an	DET
ftr-332	2525	14	adjustment	adjustment	NOUN
ftr-332	2525	15	of	of	ADP
ftr-332	2525	16	a	a	DET
ftr-332	2525	17	partnership	partnership	NOUN
ftr-332	2525	18	item	item	NOUN
ftr-332	2525	19	.	.	PUNCT
ftr-332	2526	1	partnership	partnership	NOUN
ftr-332	2526	2	item	item	NOUN
ftr-332	2526	3	is	be	AUX
ftr-332	2526	4	defined	define	VERB
ftr-332	2526	5	in	in	ADP
ftr-332	2526	6	§	§	PROPN
ftr-332	2526	7	6231(a)(3	6231(a)(3	NOUN
ftr-332	2526	8	)	)	PUNCT
ftr-332	2526	9	as	as	ADP
ftr-332	2526	10	an	an	DET
ftr-332	2526	11	item	item	NOUN
ftr-332	2526	12	required	require	VERB
ftr-332	2526	13	to	to	PART
ftr-332	2526	14	be	be	AUX
ftr-332	2526	15	taken	take	VERB
ftr-332	2526	16	into	into	ADP
ftr-332	2526	17	account	account	NOUN
ftr-332	2526	18	under	under	ADP
ftr-332	2526	19	any	any	DET
ftr-332	2526	20	provision	provision	NOUN
ftr-332	2526	21	of	of	ADP
ftr-332	2526	22	subtitle	subtitle	NOUN
ftr-332	2527	1	a	a	PRON
ftr-332	2527	2	to	to	ADP
ftr-332	2527	3	the	the	DET
ftr-332	2527	4	extent	extent	NOUN
ftr-332	2527	5	that	that	SCONJ
ftr-332	2527	6	regulations	regulation	NOUN
ftr-332	2527	7	provide	provide	VERB
ftr-332	2527	8	that	that	SCONJ
ftr-332	2527	9	the	the	DET
ftr-332	2527	10	item	item	NOUN
ftr-332	2527	11	is	be	AUX
ftr-332	2527	12	more	more	ADV
ftr-332	2527	13	appropriately	appropriately	ADV
ftr-332	2527	14	determined	determine	VERB
ftr-332	2527	15	at	at	ADP
ftr-332	2527	16	the	the	DET
ftr-332	2527	17	partnership	partnership	NOUN
ftr-332	2527	18	level	level	NOUN
ftr-332	2527	19	.	.	PUNCT
ftr-332	2528	1	in	in	ADP
ftr-332	2528	2	the	the	DET
ftr-332	2528	3	son	son	NOUN
ftr-332	2528	4	of	of	ADP
ftr-332	2528	5	boss	boss	NOUN
ftr-332	2528	6	transactions	transaction	NOUN
ftr-332	2528	7	,	,	PUNCT
ftr-332	2528	8	various	various	ADJ
ftr-332	2528	9	options	option	NOUN
ftr-332	2528	10	contracts	contract	NOUN
ftr-332	2528	11	are	be	AUX
ftr-332	2528	12	structured	structure	VERB
ftr-332	2528	13	to	to	PART
ftr-332	2528	14	permit	permit	VERB
ftr-332	2528	15	a	a	DET
ftr-332	2528	16	distribution	distribution	NOUN
ftr-332	2528	17	of	of	ADP
ftr-332	2528	18	property	property	NOUN
ftr-332	2528	19	(	(	PUNCT
ftr-332	2528	20	usually	usually	ADV
ftr-332	2528	21	foreign	foreign	ADJ
ftr-332	2528	22	currency	currency	NOUN
ftr-332	2528	23	)	)	PUNCT
ftr-332	2528	24	with	with	ADP
ftr-332	2528	25	an	an	DET
ftr-332	2528	26	artificially	artificially	ADV
ftr-332	2528	27	high	high	ADJ
ftr-332	2528	28	basis	basis	NOUN
ftr-332	2528	29	determined	determine	VERB
ftr-332	2528	30	from	from	ADP
ftr-332	2528	31	the	the	DET
ftr-332	2528	32	outside	outside	ADJ
ftr-332	2528	33	basis	basis	NOUN
ftr-332	2528	34	of	of	ADP
ftr-332	2528	35	a	a	DET
ftr-332	2528	36	liquidated	liquidate	VERB
ftr-332	2528	37	partnership	partnership	NOUN
ftr-332	2528	38	interest	interest	NOUN
ftr-332	2528	39	.	.	PUNCT
ftr-332	2529	1	tax	tax	NOUN
ftr-332	2529	2	deficiencies	deficiency	NOUN
ftr-332	2529	3	resulted	result	VERB
ftr-332	2529	4	from	from	ADP
ftr-332	2529	5	denying	deny	VERB
ftr-332	2529	6	losses	loss	NOUN
ftr-332	2529	7	claimed	claim	VERB
ftr-332	2529	8	using	use	VERB
ftr-332	2529	9	the	the	DET
ftr-332	2529	10	partners	partner	NOUN
ftr-332	2529	11	‘	'	PUNCT
ftr-332	2529	12	outside	outside	ADJ
ftr-332	2529	13	basis	basis	NOUN
ftr-332	2529	14	transferred	transfer	VERB
ftr-332	2529	15	to	to	ADP
ftr-332	2529	16	distributed	distribute	VERB
ftr-332	2529	17	assets	asset	NOUN
ftr-332	2529	18	.	.	PUNCT
ftr-332	2530	1	relying	rely	VERB
ftr-332	2530	2	on	on	ADP
ftr-332	2530	3	petaluma	petaluma	PROPN
ftr-332	2530	4	fx	fx	PROPN
ftr-332	2530	5	partners	partner	NOUN
ftr-332	2530	6	,	,	PUNCT
ftr-332	2530	7	llc	llc	PROPN
ftr-332	2530	8	v.	v.	PROPN
ftr-332	2530	9	commissioner	commissioner	PROPN
ftr-332	2530	10	,	,	PUNCT
ftr-332	2530	11	591	591	NUM
ftr-332	2530	12	f.3d	f.3d	NUM
ftr-332	2530	13	649	649	NUM
ftr-332	2530	14	(	(	PUNCT
ftr-332	2530	15	d.c	d.c	PROPN
ftr-332	2530	16	.	.	PROPN
ftr-332	2530	17	cir	cir	PROPN
ftr-332	2530	18	.	.	PROPN
ftr-332	2530	19	2010	2010	NUM
ftr-332	2530	20	)	)	PUNCT
ftr-332	2530	21	,	,	PUNCT
ftr-332	2530	22	the	the	DET
ftr-332	2530	23	court	court	NOUN
ftr-332	2530	24	pointed	point	VERB
ftr-332	2530	25	out	out	ADP
ftr-332	2530	26	that	that	SCONJ
ftr-332	2530	27	,	,	PUNCT
ftr-332	2530	28	even	even	ADV
ftr-332	2530	29	though	though	SCONJ
ftr-332	2530	30	the	the	DET
ftr-332	2530	31	partnership	partnership	NOUN
ftr-332	2530	32	proceeding	proceeding	NOUN
ftr-332	2530	33	determined	determine	VERB
ftr-332	2530	34	that	that	SCONJ
ftr-332	2530	35	the	the	DET
ftr-332	2530	36	partnership	partnership	NOUN
ftr-332	2530	37	was	be	AUX
ftr-332	2530	38	a	a	DET
ftr-332	2530	39	sham	sham	NOUN
ftr-332	2530	40	,	,	PUNCT
ftr-332	2530	41	which	which	PRON
ftr-332	2530	42	is	be	AUX
ftr-332	2530	43	a	a	DET
ftr-332	2530	44	partnership	partnership	NOUN
ftr-332	2530	45	item	item	NOUN
ftr-332	2530	46	,	,	PUNCT
ftr-332	2530	47	the	the	DET
ftr-332	2530	48	resulting	result	VERB
ftr-332	2530	49	effect	effect	NOUN
ftr-332	2530	50	on	on	ADP
ftr-332	2530	51	the	the	DET
ftr-332	2530	52	partner‘s	partner‘s	PROPN
ftr-332	2530	53	outside	outside	ADJ
ftr-332	2530	54	basis	basis	NOUN
ftr-332	2530	55	remains	remain	VERB
ftr-332	2530	56	a	a	DET
ftr-332	2530	57	partner	partner	NOUN
ftr-332	2530	58	item	item	NOUN
ftr-332	2530	59	not	not	PART
ftr-332	2530	60	within	within	ADP
ftr-332	2530	61	the	the	DET
ftr-332	2530	62	jurisdiction	jurisdiction	NOUN
ftr-332	2530	63	of	of	ADP
ftr-332	2530	64	the	the	DET
ftr-332	2530	65	partnership	partnership	NOUN
ftr-332	2530	66	proceeding	proceeding	NOUN
ftr-332	2530	67	.	.	PUNCT
ftr-332	2531	1	the	the	DET
ftr-332	2531	2	court	court	NOUN
ftr-332	2531	3	rejected	reject	VERB
ftr-332	2531	4	the	the	DET
ftr-332	2531	5	irs	irs	PROPN
ftr-332	2531	6	argument	argument	NOUN
ftr-332	2531	7	that	that	SCONJ
ftr-332	2531	8	the	the	DET
ftr-332	2531	9	determination	determination	NOUN
ftr-332	2531	10	that	that	PRON
ftr-332	2531	11	the	the	DET
ftr-332	2531	12	partnership	partnership	NOUN
ftr-332	2531	13	was	be	AUX
ftr-332	2531	14	a	a	DET
ftr-332	2531	15	sham	sham	NOUN
ftr-332	2531	16	and	and	CCONJ
ftr-332	2531	17	that	that	SCONJ
ftr-332	2531	18	the	the	DET
ftr-332	2531	19	option	option	NOUN
ftr-332	2531	20	spread	spread	VERB
ftr-332	2531	21	transaction	transaction	NOUN
ftr-332	2531	22	lacked	lack	VERB
ftr-332	2531	23	economic	economic	ADJ
ftr-332	2531	24	substance	substance	NOUN
ftr-332	2531	25	was	be	AUX
ftr-332	2531	26	converted	convert	VERB
ftr-332	2531	27	into	into	ADP
ftr-332	2531	28	a	a	DET
ftr-332	2531	29	finding	finding	NOUN
ftr-332	2531	30	that	that	SCONJ
ftr-332	2531	31	something	something	PRON
ftr-332	2531	32	other	other	ADJ
ftr-332	2531	33	than	than	ADP
ftr-332	2531	34	the	the	DET
ftr-332	2531	35	partners	partner	NOUN
ftr-332	2531	36	‘	'	PUNCT
ftr-332	2531	37	outside	outside	ADJ
ftr-332	2531	38	bases	basis	NOUN
ftr-332	2531	39	justified	justify	VERB
ftr-332	2531	40	penalties	penalty	NOUN
ftr-332	2531	41	as	as	ADP
ftr-332	2531	42	the	the	DET
ftr-332	2531	43	partnership	partnership	NOUN
ftr-332	2531	44	level	level	NOUN
ftr-332	2531	45	.	.	PUNCT
ftr-332	2532	1	the	the	DET
ftr-332	2532	2	court	court	NOUN
ftr-332	2532	3	also	also	ADV
ftr-332	2532	4	rejected	reject	VERB
ftr-332	2532	5	the	the	DET
ftr-332	2532	6	irs	irs	PROPN
ftr-332	2532	7	attempt	attempt	NOUN
ftr-332	2532	8	to	to	PART
ftr-332	2532	9	recharacterize	recharacterize	VERB
ftr-332	2532	10	https://checkpoint.riag.com/getdoc?docid=i49bf468d1a30cfa9ff07abc51c4c5b0c&pinpnt=	https://checkpoint.riag.com/getdoc?docid=i49bf468d1a30cfa9ff07abc51c4c5b0c&pinpnt=	PROPN
ftr-332	2532	11	302	302	NUM
ftr-332	2532	12	florida	florida	PROPN
ftr-332	2532	13	tax	tax	NOUN
ftr-332	2532	14	review	review	NOUN
ftr-332	2532	15	[	[	X
ftr-332	2532	16	vol	vol	NOUN
ftr-332	2532	17	.	.	PUNCT
ftr-332	2533	1	12:5	12:5	NUM
ftr-332	2533	2	the	the	DET
ftr-332	2533	3	litigation	litigation	NOUN
ftr-332	2533	4	as	as	ADP
ftr-332	2533	5	denying	deny	VERB
ftr-332	2533	6	deductions	deduction	NOUN
ftr-332	2533	7	on	on	ADP
ftr-332	2533	8	the	the	DET
ftr-332	2533	9	partnership‘s	partnership‘s	PROPN
ftr-332	2533	10	misstatement	misstatement	NOUN
ftr-332	2533	11	of	of	ADP
ftr-332	2533	12	a	a	DET
ftr-332	2533	13	partnership	partnership	NOUN
ftr-332	2533	14	item	item	NOUN
ftr-332	2533	15	based	base	VERB
ftr-332	2533	16	on	on	ADP
ftr-332	2533	17	the	the	DET
ftr-332	2533	18	partner‘s	partner‘s	PROPN
ftr-332	2533	19	contributions	contribution	NOUN
ftr-332	2533	20	of	of	ADP
ftr-332	2533	21	options	option	NOUN
ftr-332	2533	22	rather	rather	ADV
ftr-332	2533	23	than	than	ADP
ftr-332	2533	24	as	as	ADP
ftr-332	2533	25	basing	base	VERB
ftr-332	2533	26	adjustments	adjustment	NOUN
ftr-332	2533	27	on	on	ADP
ftr-332	2533	28	the	the	DET
ftr-332	2533	29	partners	partner	NOUN
ftr-332	2533	30	‘	'	PUNCT
ftr-332	2533	31	bases	basis	NOUN
ftr-332	2533	32	.	.	PUNCT
ftr-332	2534	1	4	4	X
ftr-332	2534	2	.	.	X
ftr-332	2534	3	if	if	SCONJ
ftr-332	2534	4	you	you	PRON
ftr-332	2534	5	pay	pay	VERB
ftr-332	2534	6	without	without	ADP
ftr-332	2534	7	a	a	DET
ftr-332	2534	8	statutory	statutory	ADJ
ftr-332	2534	9	notice	notice	NOUN
ftr-332	2534	10	,	,	PUNCT
ftr-332	2534	11	you	you	PRON
ftr-332	2534	12	ca	can	AUX
ftr-332	2534	13	n’t	not	PART
ftr-332	2534	14	get	get	VERB
ftr-332	2534	15	a	a	DET
ftr-332	2534	16	refund	refund	NOUN
ftr-332	2534	17	.	.	PUNCT
ftr-332	2535	1	bush	bush	PROPN
ftr-332	2535	2	v.	v.	PROPN
ftr-332	2535	3	united	united	PROPN
ftr-332	2535	4	states	states	PROPN
ftr-332	2535	5	,	,	PUNCT
ftr-332	2535	6	599	599	NUM
ftr-332	2535	7	f.3d	f.3d	NUM
ftr-332	2535	8	1352	1352	NUM
ftr-332	2535	9	(	(	PUNCT
ftr-332	2535	10	fed	fed	PROPN
ftr-332	2535	11	.	.	PUNCT
ftr-332	2535	12	cir	cir	PROPN
ftr-332	2535	13	.	.	PUNCT
ftr-332	2536	1	3/31/10	3/31/10	NUM
ftr-332	2536	2	)	)	PUNCT
ftr-332	2536	3	.	.	PUNCT
ftr-332	2537	1	during	during	ADP
ftr-332	2537	2	the	the	DET
ftr-332	2537	3	pendency	pendency	NOUN
ftr-332	2537	4	of	of	ADP
ftr-332	2537	5	a	a	DET
ftr-332	2537	6	partnership	partnership	NOUN
ftr-332	2537	7	level	level	NOUN
ftr-332	2537	8	proceeding	proceeding	NOUN
ftr-332	2537	9	,	,	PUNCT
ftr-332	2537	10	the	the	DET
ftr-332	2537	11	taxpayers	taxpayer	NOUN
ftr-332	2537	12	entered	enter	VERB
ftr-332	2537	13	into	into	ADP
ftr-332	2537	14	closing	closing	NOUN
ftr-332	2537	15	agreements	agreement	NOUN
ftr-332	2537	16	with	with	ADP
ftr-332	2537	17	the	the	DET
ftr-332	2537	18	irs	irs	PROPN
ftr-332	2537	19	with	with	ADP
ftr-332	2537	20	respect	respect	NOUN
ftr-332	2537	21	to	to	ADP
ftr-332	2537	22	their	their	PRON
ftr-332	2537	23	§	§	PROPN
ftr-332	2537	24	465	465	NUM
ftr-332	2537	25	at	at	ADP
ftr-332	2537	26	-	-	PUNCT
ftr-332	2537	27	risk	risk	NOUN
ftr-332	2537	28	amounts	amount	NOUN
ftr-332	2537	29	in	in	ADP
ftr-332	2537	30	the	the	DET
ftr-332	2537	31	partnership	partnership	NOUN
ftr-332	2537	32	.	.	PUNCT
ftr-332	2538	1	the	the	DET
ftr-332	2538	2	closing	closing	NOUN
ftr-332	2538	3	agreements	agreement	NOUN
ftr-332	2538	4	did	do	AUX
ftr-332	2538	5	not	not	PART
ftr-332	2538	6	waive	waive	VERB
ftr-332	2538	7	the	the	DET
ftr-332	2538	8	right	right	NOUN
ftr-332	2538	9	to	to	ADP
ftr-332	2538	10	a	a	DET
ftr-332	2538	11	deficiency	deficiency	NOUN
ftr-332	2538	12	notice	notice	NOUN
ftr-332	2538	13	.	.	PUNCT
ftr-332	2539	1	subsequently	subsequently	ADV
ftr-332	2539	2	,	,	PUNCT
ftr-332	2539	3	the	the	DET
ftr-332	2539	4	irs	irs	PROPN
ftr-332	2539	5	issued	issue	VERB
ftr-332	2539	6	notices	notice	NOUN
ftr-332	2539	7	of	of	ADP
ftr-332	2539	8	adjustment	adjustment	NOUN
ftr-332	2539	9	,	,	PUNCT
ftr-332	2539	10	without	without	ADP
ftr-332	2539	11	issuing	issue	VERB
ftr-332	2539	12	any	any	DET
ftr-332	2539	13	deficiency	deficiency	NOUN
ftr-332	2539	14	notices	notice	NOUN
ftr-332	2539	15	,	,	PUNCT
ftr-332	2539	16	based	base	VERB
ftr-332	2539	17	on	on	ADP
ftr-332	2539	18	the	the	DET
ftr-332	2539	19	application	application	NOUN
ftr-332	2539	20	of	of	ADP
ftr-332	2539	21	the	the	DET
ftr-332	2539	22	agreed	agree	VERB
ftr-332	2539	23	upon	upon	SCONJ
ftr-332	2539	24	at	at	ADP
ftr-332	2539	25	-	-	PUNCT
ftr-332	2539	26	risk	risk	NOUN
ftr-332	2539	27	amount	amount	NOUN
ftr-332	2539	28	in	in	ADP
ftr-332	2539	29	the	the	DET
ftr-332	2539	30	closing	closing	NOUN
ftr-332	2539	31	agreements	agreement	NOUN
ftr-332	2539	32	.	.	PUNCT
ftr-332	2540	1	the	the	DET
ftr-332	2540	2	taxpayers	taxpayer	NOUN
ftr-332	2540	3	paid	pay	VERB
ftr-332	2540	4	the	the	DET
ftr-332	2540	5	assessed	assessed	ADJ
ftr-332	2540	6	taxes	taxis	NOUN
ftr-332	2540	7	and	and	CCONJ
ftr-332	2540	8	sought	seek	VERB
ftr-332	2540	9	a	a	DET
ftr-332	2540	10	refund	refund	NOUN
ftr-332	2540	11	.	.	PUNCT
ftr-332	2541	1	a	a	DET
ftr-332	2541	2	deficiency	deficiency	NOUN
ftr-332	2541	3	notice	notice	NOUN
ftr-332	2541	4	is	be	AUX
ftr-332	2541	5	not	not	PART
ftr-332	2541	6	required	require	VERB
ftr-332	2541	7	if	if	SCONJ
ftr-332	2541	8	a	a	DET
ftr-332	2541	9	tax	tax	NOUN
ftr-332	2541	10	liability	liability	NOUN
ftr-332	2541	11	issue	issue	NOUN
ftr-332	2541	12	has	have	AUX
ftr-332	2541	13	been	be	AUX
ftr-332	2541	14	resolved	resolve	VERB
ftr-332	2541	15	in	in	ADP
ftr-332	2541	16	a	a	DET
ftr-332	2541	17	partnership	partnership	NOUN
ftr-332	2541	18	-	-	PUNCT
ftr-332	2541	19	level	level	NOUN
ftr-332	2541	20	proceeding	proceeding	NOUN
ftr-332	2541	21	.	.	PUNCT
ftr-332	2542	1	in	in	ADP
ftr-332	2542	2	that	that	DET
ftr-332	2542	3	case	case	NOUN
ftr-332	2542	4	any	any	DET
ftr-332	2542	5	additional	additional	ADJ
ftr-332	2542	6	tax	tax	NOUN
ftr-332	2542	7	due	due	ADJ
ftr-332	2542	8	is	be	AUX
ftr-332	2542	9	assessed	assess	VERB
ftr-332	2542	10	as	as	ADP
ftr-332	2542	11	a	a	DET
ftr-332	2542	12	computational	computational	ADJ
ftr-332	2542	13	adjustment	adjustment	NOUN
ftr-332	2542	14	,	,	PUNCT
ftr-332	2542	15	§	§	PROPN
ftr-332	2542	16	6230(a)(1	6230(a)(1	NUM
ftr-332	2542	17	)	)	PUNCT
ftr-332	2542	18	,	,	PUNCT
ftr-332	2542	19	which	which	PRON
ftr-332	2542	20	§	§	PROPN
ftr-332	2542	21	6231(a)(6	6231(a)(6	NUM
ftr-332	2542	22	)	)	PUNCT
ftr-332	2542	23	defines	define	NOUN
ftr-332	2542	24	for	for	ADP
ftr-332	2542	25	this	this	DET
ftr-332	2542	26	purpose	purpose	NOUN
ftr-332	2542	27	as	as	ADP
ftr-332	2542	28	the	the	DET
ftr-332	2542	29	―change	―change	NOUN
ftr-332	2542	30	in	in	ADP
ftr-332	2542	31	the	the	DET
ftr-332	2542	32	tax	tax	NOUN
ftr-332	2542	33	liability	liability	NOUN
ftr-332	2542	34	of	of	ADP
ftr-332	2542	35	a	a	DET
ftr-332	2542	36	partner	partner	NOUN
ftr-332	2542	37	which	which	PRON
ftr-332	2542	38	properly	properly	ADV
ftr-332	2542	39	reflects	reflect	VERB
ftr-332	2542	40	the	the	DET
ftr-332	2542	41	treatment	treatment	NOUN
ftr-332	2542	42	under	under	ADP
ftr-332	2542	43	this	this	DET
ftr-332	2542	44	subchapter	subchapter	NOUN
ftr-332	2542	45	of	of	ADP
ftr-332	2542	46	a	a	DET
ftr-332	2542	47	partnership	partnership	NOUN
ftr-332	2542	48	item.‖	item.‖	NOUN
ftr-332	2542	49	but	but	CCONJ
ftr-332	2542	50	a	a	DET
ftr-332	2542	51	deficiency	deficiency	NOUN
ftr-332	2542	52	notice	notice	NOUN
ftr-332	2542	53	is	be	AUX
ftr-332	2542	54	required	require	VERB
ftr-332	2542	55	if	if	SCONJ
ftr-332	2542	56	the	the	DET
ftr-332	2542	57	additional	additional	ADJ
ftr-332	2542	58	tax	tax	NOUN
ftr-332	2542	59	asserted	assert	VERB
ftr-332	2542	60	by	by	ADP
ftr-332	2542	61	the	the	DET
ftr-332	2542	62	irs	irs	PROPN
ftr-332	2542	63	to	to	PART
ftr-332	2542	64	be	be	AUX
ftr-332	2542	65	due	due	ADJ
ftr-332	2542	66	does	do	AUX
ftr-332	2542	67	not	not	PART
ftr-332	2542	68	involve	involve	VERB
ftr-332	2542	69	such	such	DET
ftr-332	2542	70	a	a	DET
ftr-332	2542	71	―computational	―computational	PROPN
ftr-332	2542	72	adjustment.‖	adjustment.‖	NOUN
ftr-332	2542	73	thus	thus	ADV
ftr-332	2542	74	,	,	PUNCT
ftr-332	2542	75	a	a	DET
ftr-332	2542	76	deficiency	deficiency	NOUN
ftr-332	2542	77	notice	notice	NOUN
ftr-332	2542	78	is	be	AUX
ftr-332	2542	79	required	require	VERB
ftr-332	2542	80	if	if	SCONJ
ftr-332	2542	81	the	the	DET
ftr-332	2542	82	deficiency	deficiency	NOUN
ftr-332	2542	83	is	be	AUX
ftr-332	2542	84	attributable	attributable	ADJ
ftr-332	2542	85	to	to	ADP
ftr-332	2542	86	―affected	―affected	ADJ
ftr-332	2542	87	items	item	NOUN
ftr-332	2542	88	which	which	PRON
ftr-332	2542	89	require	require	VERB
ftr-332	2542	90	partner	partner	NOUN
ftr-332	2542	91	level	level	NOUN
ftr-332	2542	92	determinations.‖	determinations.‖	ADJ
ftr-332	2542	93	i.r.c	i.r.c	NOUN
ftr-332	2542	94	.	.	PUNCT
ftr-332	2543	1	§	§	PROPN
ftr-332	2543	2	6230(a)(2)(a)(i	6230(a)(2)(a)(i	PROPN
ftr-332	2543	3	)	)	PUNCT
ftr-332	2543	4	.	.	PUNCT
ftr-332	2544	1	the	the	DET
ftr-332	2544	2	court	court	NOUN
ftr-332	2544	3	(	(	PUNCT
ftr-332	2544	4	judge	judge	PROPN
ftr-332	2544	5	dyk	dyk	PROPN
ftr-332	2544	6	)	)	PUNCT
ftr-332	2544	7	held	hold	VERB
ftr-332	2544	8	for	for	ADP
ftr-332	2544	9	the	the	DET
ftr-332	2544	10	government	government	NOUN
ftr-332	2544	11	,	,	PUNCT
ftr-332	2544	12	concluding	conclude	VERB
ftr-332	2544	13	that	that	SCONJ
ftr-332	2544	14	on	on	ADP
ftr-332	2544	15	the	the	DET
ftr-332	2544	16	facts	fact	NOUN
ftr-332	2544	17	of	of	ADP
ftr-332	2544	18	the	the	DET
ftr-332	2544	19	case	case	NOUN
ftr-332	2544	20	,	,	PUNCT
ftr-332	2544	21	the	the	DET
ftr-332	2544	22	irs‘s	irs‘s	NOUN
ftr-332	2544	23	failure	failure	NOUN
ftr-332	2544	24	to	to	PART
ftr-332	2544	25	issue	issue	VERB
ftr-332	2544	26	a	a	DET
ftr-332	2544	27	deficiency	deficiency	NOUN
ftr-332	2544	28	notice	notice	NOUN
ftr-332	2544	29	was	be	AUX
ftr-332	2544	30	harmless	harmless	ADJ
ftr-332	2544	31	error	error	NOUN
ftr-332	2544	32	.	.	PUNCT
ftr-332	2545	1	after	after	ADP
ftr-332	2545	2	first	first	ADV
ftr-332	2545	3	concluding	conclude	VERB
ftr-332	2545	4	that	that	SCONJ
ftr-332	2545	5	§	§	PROPN
ftr-332	2545	6	6213(a	6213(a	NOUN
ftr-332	2545	7	)	)	PUNCT
ftr-332	2545	8	―does	―doe	VERB
ftr-332	2545	9	not	not	PART
ftr-332	2545	10	broadly	broadly	ADV
ftr-332	2545	11	provide	provide	VERB
ftr-332	2545	12	for	for	ADP
ftr-332	2545	13	a	a	DET
ftr-332	2545	14	refund	refund	NOUN
ftr-332	2545	15	of	of	ADP
ftr-332	2545	16	amounts	amount	NOUN
ftr-332	2545	17	paid	pay	VERB
ftr-332	2545	18	by	by	ADP
ftr-332	2545	19	the	the	DET
ftr-332	2545	20	taxpayer	taxpayer	NOUN
ftr-332	2545	21	after	after	ADP
ftr-332	2545	22	assessment	assessment	NOUN
ftr-332	2545	23	or	or	CCONJ
ftr-332	2545	24	provide	provide	VERB
ftr-332	2545	25	for	for	ADP
ftr-332	2545	26	a	a	DET
ftr-332	2545	27	refund	refund	NOUN
ftr-332	2545	28	where	where	SCONJ
ftr-332	2545	29	the	the	DET
ftr-332	2545	30	taxpayer	taxpayer	NOUN
ftr-332	2545	31	voluntarily	voluntarily	ADV
ftr-332	2545	32	pays	pay	VERB
ftr-332	2545	33	the	the	DET
ftr-332	2545	34	assessment	assessment	NOUN
ftr-332	2545	35	before	before	ADP
ftr-332	2545	36	collection	collection	NOUN
ftr-332	2545	37	proceedings	proceeding	NOUN
ftr-332	2545	38	are	be	AUX
ftr-332	2545	39	initiated,‖	initiated,‖	PROPN
ftr-332	2545	40	the	the	DET
ftr-332	2545	41	court	court	NOUN
ftr-332	2545	42	continued	continue	VERB
ftr-332	2545	43	as	as	SCONJ
ftr-332	2545	44	follows	follow	VERB
ftr-332	2545	45	:	:	PUNCT
ftr-332	2545	46	the	the	DET
ftr-332	2545	47	irs	irs	PROPN
ftr-332	2545	48	did	do	AUX
ftr-332	2545	49	not	not	PART
ftr-332	2545	50	issue	issue	VERB
ftr-332	2545	51	a	a	DET
ftr-332	2545	52	demand	demand	NOUN
ftr-332	2545	53	for	for	ADP
ftr-332	2545	54	payment	payment	NOUN
ftr-332	2545	55	(	(	PUNCT
ftr-332	2545	56	which	which	PRON
ftr-332	2545	57	is	be	AUX
ftr-332	2545	58	a	a	DET
ftr-332	2545	59	predicate	predicate	NOUN
ftr-332	2545	60	to	to	ADP
ftr-332	2545	61	collection	collection	NOUN
ftr-332	2545	62	,	,	PUNCT
ftr-332	2545	63	see	see	VERB
ftr-332	2545	64	i.r.c	i.r.c	NOUN
ftr-332	2545	65	.	.	PUNCT
ftr-332	2546	1	§	§	PROPN
ftr-332	2546	2	6303	6303	NUM
ftr-332	2546	3	)	)	PUNCT
ftr-332	2546	4	or	or	CCONJ
ftr-332	2546	5	initiate	initiate	VERB
ftr-332	2546	6	collection	collection	NOUN
ftr-332	2546	7	proceedings	proceeding	NOUN
ftr-332	2546	8	.	.	PUNCT
ftr-332	2547	1	the	the	DET
ftr-332	2547	2	taxpayers	taxpayer	NOUN
ftr-332	2547	3	do	do	AUX
ftr-332	2547	4	not	not	PART
ftr-332	2547	5	...	...	PUNCT
ftr-332	2547	6	seek	seek	VERB
ftr-332	2547	7	repayment	repayment	NOUN
ftr-332	2547	8	of	of	ADP
ftr-332	2547	9	funds	fund	NOUN
ftr-332	2547	10	improperly	improperly	ADV
ftr-332	2547	11	collected	collect	VERB
ftr-332	2547	12	.	.	PUNCT
ftr-332	2548	1	rather	rather	ADV
ftr-332	2548	2	,	,	PUNCT
ftr-332	2548	3	the	the	DET
ftr-332	2548	4	taxpayers	taxpayer	NOUN
ftr-332	2548	5	paid	pay	VERB
ftr-332	2548	6	the	the	DET
ftr-332	2548	7	assessments	assessment	NOUN
ftr-332	2548	8	and	and	CCONJ
ftr-332	2548	9	then	then	ADV
ftr-332	2548	10	sued	sue	VERB
ftr-332	2548	11	for	for	ADP
ftr-332	2548	12	a	a	DET
ftr-332	2548	13	refund	refund	NOUN
ftr-332	2548	14	,	,	PUNCT
ftr-332	2548	15	alleging	allege	VERB
ftr-332	2548	16	that	that	SCONJ
ftr-332	2548	17	they	they	PRON
ftr-332	2548	18	are	be	AUX
ftr-332	2548	19	entitled	entitle	VERB
ftr-332	2548	20	to	to	ADP
ftr-332	2548	21	a	a	DET
ftr-332	2548	22	refund	refund	NOUN
ftr-332	2548	23	simply	simply	ADV
ftr-332	2548	24	because	because	SCONJ
ftr-332	2548	25	the	the	DET
ftr-332	2548	26	irs	irs	PROPN
ftr-332	2548	27	failed	fail	VERB
ftr-332	2548	28	to	to	PART
ftr-332	2548	29	issue	issue	VERB
ftr-332	2548	30	the	the	DET
ftr-332	2548	31	requisite	requisite	ADJ
ftr-332	2548	32	notice	notice	NOUN
ftr-332	2548	33	,	,	PUNCT
ftr-332	2548	34	without	without	ADP
ftr-332	2548	35	regard	regard	NOUN
ftr-332	2548	36	to	to	ADP
ftr-332	2548	37	whether	whether	SCONJ
ftr-332	2548	38	the	the	DET
ftr-332	2548	39	tax	tax	NOUN
ftr-332	2548	40	was	be	AUX
ftr-332	2548	41	in	in	ADP
ftr-332	2548	42	fact	fact	NOUN
ftr-332	2548	43	owed	owe	VERB
ftr-332	2548	44	,	,	PUNCT
ftr-332	2548	45	and	and	CCONJ
ftr-332	2548	46	without	without	ADP
ftr-332	2548	47	any	any	DET
ftr-332	2548	48	showing	showing	NOUN
ftr-332	2548	49	that	that	SCONJ
ftr-332	2548	50	the	the	DET
ftr-332	2548	51	taxpayers	taxpayer	NOUN
ftr-332	2548	52	were	be	AUX
ftr-332	2548	53	prejudiced	prejudice	VERB
ftr-332	2548	54	by	by	ADP
ftr-332	2548	55	litigating	litigate	VERB
ftr-332	2548	56	the	the	DET
ftr-332	2548	57	tax	tax	NOUN
ftr-332	2548	58	issue	issue	NOUN
ftr-332	2548	59	in	in	ADP
ftr-332	2548	60	the	the	DET
ftr-332	2548	61	refund	refund	NOUN
ftr-332	2548	62	proceedings	proceeding	NOUN
ftr-332	2548	63	rather	rather	ADV
ftr-332	2548	64	than	than	ADP
ftr-332	2548	65	in	in	ADP
ftr-332	2548	66	the	the	DET
ftr-332	2548	67	tax	tax	NOUN
ftr-332	2548	68	court	court	NOUN
ftr-332	2548	69	.	.	PUNCT
ftr-332	2549	1	nothing	nothing	PRON
ftr-332	2549	2	in	in	ADP
ftr-332	2549	3	the	the	DET
ftr-332	2549	4	language	language	NOUN
ftr-332	2549	5	of	of	ADP
ftr-332	2549	6	the	the	DET
ftr-332	2549	7	statute	statute	NOUN
ftr-332	2549	8	confers	confer	VERB
ftr-332	2549	9	such	such	DET
ftr-332	2549	10	a	a	DET
ftr-332	2549	11	refund	refund	NOUN
ftr-332	2549	12	right	right	ADV
ftr-332	2549	13	on	on	ADP
ftr-332	2549	14	the	the	DET
ftr-332	2549	15	taxpayer	taxpayer	NOUN
ftr-332	2549	16	,	,	PUNCT
ftr-332	2549	17	and	and	CCONJ
ftr-332	2549	18	the	the	DET
ftr-332	2549	19	failure	failure	NOUN
ftr-332	2549	20	in	in	ADP
ftr-332	2549	21	the	the	DET
ftr-332	2549	22	statute	statute	NOUN
ftr-332	2549	23	to	to	PART
ftr-332	2549	24	provide	provide	VERB
ftr-332	2549	25	for	for	ADP
ftr-332	2549	26	a	a	DET
ftr-332	2549	27	refund	refund	NOUN
ftr-332	2549	28	under	under	ADP
ftr-332	2549	29	such	such	ADJ
ftr-332	2549	30	circumstances	circumstance	NOUN
ftr-332	2549	31	strongly	strongly	ADV
ftr-332	2549	32	suggests	suggest	VERB
ftr-332	2549	33	that	that	SCONJ
ftr-332	2549	34	no	no	DET
ftr-332	2549	35	such	such	ADJ
ftr-332	2549	36	automatic	automatic	ADJ
ftr-332	2549	37	refund	refund	NOUN
ftr-332	2549	38	was	be	AUX
ftr-332	2549	39	intended	intend	VERB
ftr-332	2549	40	.	.	PUNCT
ftr-332	2550	1			PUNCT
ftr-332	2550	2	finally	finally	ADV
ftr-332	2550	3	,	,	PUNCT
ftr-332	2550	4	the	the	DET
ftr-332	2550	5	court	court	NOUN
ftr-332	2550	6	explained	explain	VERB
ftr-332	2550	7	that	that	SCONJ
ftr-332	2550	8	despite	despite	SCONJ
ftr-332	2550	9	the	the	DET
ftr-332	2550	10	taxpayers	taxpayer	NOUN
ftr-332	2550	11	not	not	PART
ftr-332	2550	12	having	having	AUX
ftr-332	2550	13	received	receive	VERB
ftr-332	2550	14	a	a	DET
ftr-332	2550	15	deficiency	deficiency	NOUN
ftr-332	2550	16	notice	notice	NOUN
ftr-332	2550	17	,	,	PUNCT
ftr-332	2550	18	had	have	VERB
ftr-332	2550	19	they	they	PRON
ftr-332	2550	20	not	not	PART
ftr-332	2550	21	2012	2012	NUM
ftr-332	2550	22	]	]	PUNCT
ftr-332	2550	23	recent	recent	ADJ
ftr-332	2550	24	developments	development	NOUN
ftr-332	2550	25	in	in	ADP
ftr-332	2550	26	federal	federal	ADJ
ftr-332	2550	27	income	income	NOUN
ftr-332	2550	28	taxation	taxation	NOUN
ftr-332	2550	29	303	303	NUM
ftr-332	2550	30	voluntarily	voluntarily	ADV
ftr-332	2550	31	paid	pay	VERB
ftr-332	2550	32	the	the	DET
ftr-332	2550	33	tax	tax	NOUN
ftr-332	2550	34	,	,	PUNCT
ftr-332	2550	35	they	they	PRON
ftr-332	2550	36	could	could	AUX
ftr-332	2550	37	have	have	AUX
ftr-332	2550	38	had	have	VERB
ftr-332	2550	39	their	their	PRON
ftr-332	2550	40	day	day	NOUN
ftr-332	2550	41	in	in	ADP
ftr-332	2550	42	tax	tax	NOUN
ftr-332	2550	43	court	court	NOUN
ftr-332	2550	44	simply	simply	ADV
ftr-332	2550	45	by	by	ADP
ftr-332	2550	46	not	not	PART
ftr-332	2550	47	paying	pay	VERB
ftr-332	2550	48	and	and	CCONJ
ftr-332	2550	49	seeking	seek	VERB
ftr-332	2550	50	collection	collection	NOUN
ftr-332	2550	51	due	due	ADJ
ftr-332	2550	52	process	process	NOUN
ftr-332	2550	53	relief	relief	NOUN
ftr-332	2550	54	under	under	ADP
ftr-332	2550	55	§	§	PROPN
ftr-332	2550	56	6330	6330	NUM
ftr-332	2550	57	when	when	SCONJ
ftr-332	2550	58	the	the	DET
ftr-332	2550	59	irs	irs	PROPN
ftr-332	2550	60	subsequently	subsequently	ADV
ftr-332	2550	61	took	take	VERB
ftr-332	2550	62	actions	action	NOUN
ftr-332	2550	63	to	to	PART
ftr-332	2550	64	collect	collect	VERB
ftr-332	2550	65	the	the	DET
ftr-332	2550	66	assessed	assessed	ADJ
ftr-332	2550	67	taxes	taxis	NOUN
ftr-332	2550	68	.	.	PUNCT
ftr-332	2551	1	a.	a.	NOUN
ftr-332	2551	2	and	and	CCONJ
ftr-332	2551	3	the	the	DET
ftr-332	2551	4	full	full	ADJ
ftr-332	2551	5	court	court	NOUN
ftr-332	2551	6	upholds	uphold	VERB
ftr-332	2551	7	the	the	DET
ftr-332	2551	8	irs	irs	PROPN
ftr-332	2551	9	,	,	PUNCT
ftr-332	2551	10	but	but	CCONJ
ftr-332	2551	11	for	for	ADP
ftr-332	2551	12	different	different	ADJ
ftr-332	2551	13	reasons	reason	NOUN
ftr-332	2551	14	.	.	PUNCT
ftr-332	2552	1	bush	bush	PROPN
ftr-332	2552	2	v.	v.	PROPN
ftr-332	2552	3	united	united	PROPN
ftr-332	2552	4	states	states	PROPN
ftr-332	2552	5	,	,	PUNCT
ftr-332	2552	6	655	655	NUM
ftr-332	2552	7	f.3d	f.3d	NUM
ftr-332	2552	8	.	.	PROPN
ftr-332	2552	9	1323	1323	NUM
ftr-332	2552	10	(	(	PUNCT
ftr-332	2552	11	fed	fed	PROPN
ftr-332	2552	12	.	.	PUNCT
ftr-332	2552	13	cir	cir	PROPN
ftr-332	2552	14	.	.	PUNCT
ftr-332	2552	15	8/24/11	8/24/11	NUM
ftr-332	2552	16	)	)	PUNCT
ftr-332	2552	17	.	.	PUNCT
ftr-332	2553	1	after	after	ADP
ftr-332	2553	2	vacating	vacate	VERB
ftr-332	2553	3	its	its	PRON
ftr-332	2553	4	prior	prior	ADJ
ftr-332	2553	5	decision	decision	NOUN
ftr-332	2553	6	and	and	CCONJ
ftr-332	2553	7	rehearing	rehear	VERB
ftr-332	2553	8	the	the	DET
ftr-332	2553	9	case	case	NOUN
ftr-332	2553	10	en	en	ADP
ftr-332	2553	11	banc	banc	PROPN
ftr-332	2553	12	,	,	PUNCT
ftr-332	2553	13	the	the	DET
ftr-332	2553	14	federal	federal	ADJ
ftr-332	2553	15	circuit	circuit	NOUN
ftr-332	2553	16	again	again	ADV
ftr-332	2553	17	ruled	rule	VERB
ftr-332	2553	18	for	for	ADP
ftr-332	2553	19	the	the	DET
ftr-332	2553	20	government	government	NOUN
ftr-332	2553	21	.	.	PUNCT
ftr-332	2554	1	the	the	DET
ftr-332	2554	2	court	court	NOUN
ftr-332	2554	3	held	hold	VERB
ftr-332	2554	4	that	that	SCONJ
ftr-332	2554	5	under	under	ADP
ftr-332	2554	6	§	§	PROPN
ftr-332	2554	7	6231(a)(6	6231(a)(6	NUM
ftr-332	2554	8	)	)	PUNCT
ftr-332	2554	9	a	a	DET
ftr-332	2554	10	computational	computational	ADJ
ftr-332	2554	11	adjustment	adjustment	NOUN
ftr-332	2554	12	may	may	AUX
ftr-332	2554	13	be	be	AUX
ftr-332	2554	14	made	make	VERB
ftr-332	2554	15	for	for	ADP
ftr-332	2554	16	any	any	DET
ftr-332	2554	17	changes	change	NOUN
ftr-332	2554	18	in	in	ADP
ftr-332	2554	19	a	a	DET
ftr-332	2554	20	partner‘s	partner‘s	ADJ
ftr-332	2554	21	tax	tax	NOUN
ftr-332	2554	22	liability	liability	NOUN
ftr-332	2554	23	that	that	PRON
ftr-332	2554	24	arise	arise	VERB
ftr-332	2554	25	from	from	ADP
ftr-332	2554	26	the	the	DET
ftr-332	2554	27	partnership	partnership	NOUN
ftr-332	2554	28	proceeding	proceeding	NOUN
ftr-332	2554	29	regardless	regardless	ADV
ftr-332	2554	30	of	of	ADP
ftr-332	2554	31	whether	whether	SCONJ
ftr-332	2554	32	the	the	DET
ftr-332	2554	33	tefra	tefra	PROPN
ftr-332	2554	34	proceeding	proceeding	NOUN
ftr-332	2554	35	makes	make	VERB
ftr-332	2554	36	changes	change	NOUN
ftr-332	2554	37	to	to	ADP
ftr-332	2554	38	the	the	DET
ftr-332	2554	39	treatment	treatment	NOUN
ftr-332	2554	40	of	of	ADP
ftr-332	2554	41	partnership	partnership	NOUN
ftr-332	2554	42	items	item	NOUN
ftr-332	2554	43	from	from	ADP
ftr-332	2554	44	the	the	DET
ftr-332	2554	45	partnership	partnership	NOUN
ftr-332	2554	46	returns	return	NOUN
ftr-332	2554	47	.	.	PUNCT
ftr-332	2555	1	thus	thus	ADV
ftr-332	2555	2	,	,	PUNCT
ftr-332	2555	3	the	the	DET
ftr-332	2555	4	fact	fact	NOUN
ftr-332	2555	5	that	that	SCONJ
ftr-332	2555	6	the	the	DET
ftr-332	2555	7	partnership	partnership	NOUN
ftr-332	2555	8	proceeding	proceeding	NOUN
ftr-332	2555	9	was	be	AUX
ftr-332	2555	10	settled	settle	VERB
ftr-332	2555	11	with	with	ADP
ftr-332	2555	12	a	a	DET
ftr-332	2555	13	closing	closing	NOUN
ftr-332	2555	14	agreement	agreement	NOUN
ftr-332	2555	15	permits	permit	VERB
ftr-332	2555	16	subsequent	subsequent	ADJ
ftr-332	2555	17	computational	computational	ADJ
ftr-332	2555	18	adjustments	adjustment	NOUN
ftr-332	2555	19	to	to	ADP
ftr-332	2555	20	the	the	DET
ftr-332	2555	21	partners	partner	NOUN
ftr-332	2555	22	without	without	ADP
ftr-332	2555	23	requiring	require	VERB
ftr-332	2555	24	a	a	DET
ftr-332	2555	25	notice	notice	NOUN
ftr-332	2555	26	of	of	ADP
ftr-332	2555	27	deficiency	deficiency	NOUN
ftr-332	2555	28	.	.	PUNCT
ftr-332	2556	1	the	the	DET
ftr-332	2556	2	court	court	NOUN
ftr-332	2556	3	also	also	ADV
ftr-332	2556	4	held	hold	VERB
ftr-332	2556	5	that	that	SCONJ
ftr-332	2556	6	because	because	SCONJ
ftr-332	2556	7	of	of	ADP
ftr-332	2556	8	the	the	DET
ftr-332	2556	9	settlement	settlement	NOUN
ftr-332	2556	10	,	,	PUNCT
ftr-332	2556	11	redetermining	redetermine	VERB
ftr-332	2556	12	the	the	DET
ftr-332	2556	13	partners	partner	NOUN
ftr-332	2556	14	‘	'	PUNCT
ftr-332	2556	15	at	at	ADP
ftr-332	2556	16	-	-	PUNCT
ftr-332	2556	17	risk	risk	NOUN
ftr-332	2556	18	amounts	amount	NOUN
ftr-332	2556	19	did	do	AUX
ftr-332	2556	20	not	not	PART
ftr-332	2556	21	require	require	VERB
ftr-332	2556	22	partner	partner	NOUN
ftr-332	2556	23	level	level	NOUN
ftr-332	2556	24	factual	factual	ADJ
ftr-332	2556	25	determinations	determination	NOUN
ftr-332	2556	26	that	that	PRON
ftr-332	2556	27	would	would	AUX
ftr-332	2556	28	treat	treat	VERB
ftr-332	2556	29	the	the	DET
ftr-332	2556	30	adjustments	adjustment	NOUN
ftr-332	2556	31	as	as	ADP
ftr-332	2556	32	affected	affect	VERB
ftr-332	2556	33	items	item	NOUN
ftr-332	2556	34	requiring	require	VERB
ftr-332	2556	35	a	a	DET
ftr-332	2556	36	partner	partner	NOUN
ftr-332	2556	37	-	-	PUNCT
ftr-332	2556	38	level	level	NOUN
ftr-332	2556	39	notice	notice	NOUN
ftr-332	2556	40	of	of	ADP
ftr-332	2556	41	deficiency	deficiency	NOUN
ftr-332	2556	42	.	.	PUNCT
ftr-332	2557	1	5	5	X
ftr-332	2557	2	.	.	X
ftr-332	2557	3	son	son	NOUN
ftr-332	2557	4	-	-	PUNCT
ftr-332	2557	5	of	of	ADP
ftr-332	2557	6	-	-	PUNCT
ftr-332	2557	7	boss	boss	NOUN
ftr-332	2557	8	sham	sham	ADJ
ftr-332	2557	9	partnership	partnership	NOUN
ftr-332	2557	10	determination	determination	PROPN
ftr-332	2557	11	,	,	PUNCT
ftr-332	2557	12	partner	partner	NOUN
ftr-332	2557	13	’s	’s	PART
ftr-332	2557	14	basis	basis	NOUN
ftr-332	2557	15	,	,	PUNCT
ftr-332	2557	16	and	and	CCONJ
ftr-332	2557	17	liability	liability	NOUN
ftr-332	2557	18	for	for	ADP
ftr-332	2557	19	penalties	penalty	NOUN
ftr-332	2557	20	are	be	AUX
ftr-332	2557	21	not	not	PART
ftr-332	2557	22	affected	affect	VERB
ftr-332	2557	23	items	item	NOUN
ftr-332	2557	24	over	over	ADP
ftr-332	2557	25	which	which	PRON
ftr-332	2557	26	the	the	DET
ftr-332	2557	27	tax	tax	NOUN
ftr-332	2557	28	court	court	NOUN
ftr-332	2557	29	has	have	VERB
ftr-332	2557	30	jurisdiction	jurisdiction	NOUN
ftr-332	2557	31	in	in	ADP
ftr-332	2557	32	a	a	DET
ftr-332	2557	33	partner	partner	NOUN
ftr-332	2557	34	proceeding	proceeding	NOUN
ftr-332	2557	35	.	.	PUNCT
ftr-332	2558	1	thompson	thompson	PROPN
ftr-332	2558	2	v.	v.	PROPN
ftr-332	2558	3	commissioner	commissioner	PROPN
ftr-332	2558	4	,	,	PUNCT
ftr-332	2558	5	137	137	NUM
ftr-332	2558	6	t.c	t.c	NOUN
ftr-332	2558	7	.	.	PUNCT
ftr-332	2559	1	no	no	INTJ
ftr-332	2559	2	.	.	NOUN
ftr-332	2560	1	17	17	NUM
ftr-332	2560	2	(	(	PUNCT
ftr-332	2560	3	12/27/11	12/27/11	NUM
ftr-332	2560	4	)	)	PUNCT
ftr-332	2560	5	(	(	PUNCT
ftr-332	2560	6	reviewed	review	VERB
ftr-332	2560	7	)	)	PUNCT
ftr-332	2560	8	.	.	PUNCT
ftr-332	2561	1	the	the	DET
ftr-332	2561	2	taxpayer	taxpayer	NOUN
ftr-332	2561	3	invested	invest	VERB
ftr-332	2561	4	in	in	ADP
ftr-332	2561	5	a	a	DET
ftr-332	2561	6	son	son	NOUN
ftr-332	2561	7	-	-	PUNCT
ftr-332	2561	8	of	of	ADP
ftr-332	2561	9	-	-	PUNCT
ftr-332	2561	10	boss	boss	NOUN
ftr-332	2561	11	transaction	transaction	NOUN
ftr-332	2561	12	through	through	ADP
ftr-332	2561	13	a	a	DET
ftr-332	2561	14	partnership	partnership	NOUN
ftr-332	2561	15	.	.	PUNCT
ftr-332	2562	1	in	in	ADP
ftr-332	2562	2	a	a	DET
ftr-332	2562	3	final	final	ADJ
ftr-332	2562	4	partnership	partnership	NOUN
ftr-332	2562	5	proceeding	proceeding	NOUN
ftr-332	2562	6	affirmed	affirm	VERB
ftr-332	2562	7	by	by	ADP
ftr-332	2562	8	the	the	DET
ftr-332	2562	9	eighth	eighth	ADJ
ftr-332	2562	10	circuit	circuit	NOUN
ftr-332	2562	11	,	,	PUNCT
ftr-332	2562	12	the	the	DET
ftr-332	2562	13	court	court	NOUN
ftr-332	2562	14	determined	determine	VERB
ftr-332	2562	15	that	that	SCONJ
ftr-332	2562	16	the	the	DET
ftr-332	2562	17	partnership	partnership	NOUN
ftr-332	2562	18	was	be	AUX
ftr-332	2562	19	a	a	DET
ftr-332	2562	20	sham	sham	NOUN
ftr-332	2562	21	,	,	PUNCT
ftr-332	2562	22	that	that	SCONJ
ftr-332	2562	23	there	there	PRON
ftr-332	2562	24	was	be	VERB
ftr-332	2562	25	no	no	DET
ftr-332	2562	26	basis	basis	NOUN
ftr-332	2562	27	in	in	ADP
ftr-332	2562	28	a	a	DET
ftr-332	2562	29	partnership	partnership	NOUN
ftr-332	2562	30	interest	interest	NOUN
ftr-332	2562	31	,	,	PUNCT
ftr-332	2562	32	and	and	CCONJ
ftr-332	2562	33	that	that	SCONJ
ftr-332	2562	34	the	the	DET
ftr-332	2562	35	partnership	partnership	NOUN
ftr-332	2562	36	was	be	AUX
ftr-332	2562	37	subject	subject	ADJ
ftr-332	2562	38	to	to	ADP
ftr-332	2562	39	a	a	DET
ftr-332	2562	40	40	40	NUM
ftr-332	2562	41	percent	percent	NOUN
ftr-332	2562	42	accuracy	accuracy	NOUN
ftr-332	2562	43	penalty	penalty	NOUN
ftr-332	2562	44	.	.	PUNCT
ftr-332	2563	1	rjt	rjt	PROPN
ftr-332	2563	2	invs	invs	NOUN
ftr-332	2563	3	.	.	PUNCT
ftr-332	2564	1	x	x	X
ftr-332	2564	2	,	,	PUNCT
ftr-332	2564	3	llc	llc	PROPN
ftr-332	2564	4	v.	v.	PROPN
ftr-332	2564	5	commissioner	commissioner	PROPN
ftr-332	2564	6	,	,	PUNCT
ftr-332	2564	7	491	491	NUM
ftr-332	2564	8	f.3d	f.3d	NUM
ftr-332	2564	9	732	732	NUM
ftr-332	2564	10	(	(	PUNCT
ftr-332	2564	11	8th	8th	ADJ
ftr-332	2564	12	cir	cir	NOUN
ftr-332	2564	13	.	.	PUNCT
ftr-332	2564	14	2007	2007	NUM
ftr-332	2564	15	)	)	PUNCT
ftr-332	2564	16	.	.	PUNCT
ftr-332	2565	1	the	the	DET
ftr-332	2565	2	irs	irs	PROPN
ftr-332	2565	3	thereafter	thereafter	ADV
ftr-332	2565	4	issued	issue	VERB
ftr-332	2565	5	an	an	DET
ftr-332	2565	6	affected	affected	ADJ
ftr-332	2565	7	item	item	NOUN
ftr-332	2565	8	notice	notice	NOUN
ftr-332	2565	9	of	of	ADP
ftr-332	2565	10	deficiency	deficiency	NOUN
ftr-332	2565	11	to	to	ADP
ftr-332	2565	12	the	the	DET
ftr-332	2565	13	taxpayer	taxpayer	NOUN
ftr-332	2565	14	for	for	ADP
ftr-332	2565	15	the	the	DET
ftr-332	2565	16	deficiency	deficiency	NOUN
ftr-332	2565	17	attributable	attributable	ADJ
ftr-332	2565	18	to	to	ADP
ftr-332	2565	19	the	the	DET
ftr-332	2565	20	partnership	partnership	NOUN
ftr-332	2565	21	action	action	NOUN
ftr-332	2565	22	and	and	CCONJ
ftr-332	2565	23	to	to	PART
ftr-332	2565	24	collect	collect	VERB
ftr-332	2565	25	the	the	DET
ftr-332	2565	26	penalty	penalty	NOUN
ftr-332	2565	27	.	.	PUNCT
ftr-332	2566	1	on	on	ADP
ftr-332	2566	2	the	the	DET
ftr-332	2566	3	following	following	ADJ
ftr-332	2566	4	day	day	NOUN
ftr-332	2566	5	,	,	PUNCT
ftr-332	2566	6	the	the	DET
ftr-332	2566	7	irs	irs	PROPN
ftr-332	2566	8	directly	directly	ADV
ftr-332	2566	9	assessed	assess	VERB
ftr-332	2566	10	the	the	DET
ftr-332	2566	11	deficiency	deficiency	NOUN
ftr-332	2566	12	and	and	CCONJ
ftr-332	2566	13	the	the	DET
ftr-332	2566	14	penalty	penalty	NOUN
ftr-332	2566	15	amount	amount	NOUN
ftr-332	2566	16	as	as	ADP
ftr-332	2566	17	a	a	DET
ftr-332	2566	18	computational	computational	ADJ
ftr-332	2566	19	item	item	NOUN
ftr-332	2566	20	based	base	VERB
ftr-332	2566	21	on	on	ADP
ftr-332	2566	22	the	the	DET
ftr-332	2566	23	partnership	partnership	NOUN
ftr-332	2566	24	proceeding	proceeding	NOUN
ftr-332	2566	25	,	,	PUNCT
ftr-332	2566	26	not	not	PART
ftr-332	2566	27	requiring	require	VERB
ftr-332	2566	28	a	a	DET
ftr-332	2566	29	notice	notice	NOUN
ftr-332	2566	30	of	of	ADP
ftr-332	2566	31	deficiency	deficiency	NOUN
ftr-332	2566	32	.	.	PUNCT
ftr-332	2567	1	the	the	DET
ftr-332	2567	2	taxpayer	taxpayer	NOUN
ftr-332	2567	3	filed	file	VERB
ftr-332	2567	4	a	a	DET
ftr-332	2567	5	petition	petition	NOUN
ftr-332	2567	6	with	with	ADP
ftr-332	2567	7	the	the	DET
ftr-332	2567	8	tax	tax	NOUN
ftr-332	2567	9	court	court	NOUN
ftr-332	2567	10	to	to	PART
ftr-332	2567	11	set	set	VERB
ftr-332	2567	12	aside	aside	ADP
ftr-332	2567	13	the	the	DET
ftr-332	2567	14	deficiency	deficiency	NOUN
ftr-332	2567	15	.	.	PUNCT
ftr-332	2568	1	the	the	DET
ftr-332	2568	2	irs	irs	PROPN
ftr-332	2568	3	responded	respond	VERB
ftr-332	2568	4	that	that	SCONJ
ftr-332	2568	5	the	the	DET
ftr-332	2568	6	notice	notice	NOUN
ftr-332	2568	7	of	of	ADP
ftr-332	2568	8	deficiency	deficiency	NOUN
ftr-332	2568	9	was	be	AUX
ftr-332	2568	10	invalid	invalid	ADJ
ftr-332	2568	11	and	and	CCONJ
ftr-332	2568	12	that	that	SCONJ
ftr-332	2568	13	the	the	DET
ftr-332	2568	14	tax	tax	NOUN
ftr-332	2568	15	court	court	NOUN
ftr-332	2568	16	lacked	lack	VERB
ftr-332	2568	17	jurisdiction	jurisdiction	NOUN
ftr-332	2568	18	in	in	ADP
ftr-332	2568	19	the	the	DET
ftr-332	2568	20	case	case	NOUN
ftr-332	2568	21	on	on	ADP
ftr-332	2568	22	the	the	DET
ftr-332	2568	23	ground	ground	NOUN
ftr-332	2568	24	that	that	SCONJ
ftr-332	2568	25	no	no	DET
ftr-332	2568	26	valid	valid	ADJ
ftr-332	2568	27	statutory	statutory	ADJ
ftr-332	2568	28	notice	notice	NOUN
ftr-332	2568	29	of	of	ADP
ftr-332	2568	30	deficiency	deficiency	NOUN
ftr-332	2568	31	had	have	AUX
ftr-332	2568	32	been	be	AUX
ftr-332	2568	33	sent	send	VERB
ftr-332	2568	34	to	to	ADP
ftr-332	2568	35	the	the	DET
ftr-332	2568	36	taxpayers	taxpayer	NOUN
ftr-332	2568	37	.	.	PUNCT
ftr-332	2569	1	the	the	DET
ftr-332	2569	2	tax	tax	NOUN
ftr-332	2569	3	court	court	NOUN
ftr-332	2569	4	(	(	PUNCT
ftr-332	2569	5	judge	judge	PROPN
ftr-332	2569	6	wherry	wherry	PROPN
ftr-332	2569	7	)	)	PUNCT
ftr-332	2569	8	held	hold	VERB
ftr-332	2569	9	for	for	ADP
ftr-332	2569	10	the	the	DET
ftr-332	2569	11	irs	irs	PROPN
ftr-332	2569	12	with	with	ADP
ftr-332	2569	13	two	two	NUM
ftr-332	2569	14	dissents	dissent	NOUN
ftr-332	2569	15	.	.	PUNCT
ftr-332	2570	1	the	the	DET
ftr-332	2570	2	court	court	NOUN
ftr-332	2570	3	held	hold	VERB
ftr-332	2570	4	that	that	SCONJ
ftr-332	2570	5	assessing	assess	VERB
ftr-332	2570	6	the	the	DET
ftr-332	2570	7	deficiency	deficiency	NOUN
ftr-332	2570	8	based	base	VERB
ftr-332	2570	9	on	on	ADP
ftr-332	2570	10	the	the	DET
ftr-332	2570	11	final	final	ADJ
ftr-332	2570	12	partnership	partnership	NOUN
ftr-332	2570	13	proceeding	proceeding	NOUN
ftr-332	2570	14	did	do	AUX
ftr-332	2570	15	not	not	PART
ftr-332	2570	16	require	require	VERB
ftr-332	2570	17	any	any	DET
ftr-332	2570	18	partner	partner	NOUN
ftr-332	2570	19	level	level	NOUN
ftr-332	2570	20	determinations	determination	NOUN
ftr-332	2570	21	and	and	CCONJ
ftr-332	2570	22	thus	thus	ADV
ftr-332	2570	23	was	be	AUX
ftr-332	2570	24	not	not	PART
ftr-332	2570	25	subject	subject	ADJ
ftr-332	2570	26	to	to	ADP
ftr-332	2570	27	deficiency	deficiency	NOUN
ftr-332	2570	28	procedures	procedure	NOUN
ftr-332	2570	29	.	.	PUNCT
ftr-332	2571	1	the	the	DET
ftr-332	2571	2	court	court	NOUN
ftr-332	2571	3	rejected	reject	VERB
ftr-332	2571	4	the	the	DET
ftr-332	2571	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2571	6	argument	argument	NOUN
ftr-332	2571	7	that	that	SCONJ
ftr-332	2571	8	under	under	ADP
ftr-332	2571	9	petaluma	petaluma	PROPN
ftr-332	2571	10	fx	fx	PROPN
ftr-332	2571	11	partners	partner	NOUN
ftr-332	2571	12	,	,	PUNCT
ftr-332	2571	13	llc	llc	PROPN
ftr-332	2571	14	v.	v.	PROPN
ftr-332	2571	15	commissioner	commissioner	PROPN
ftr-332	2571	16	,	,	PUNCT
ftr-332	2571	17	591	591	NUM
ftr-332	2571	18	f.3d	f.3d	NUM
ftr-332	2571	19	649	649	NUM
ftr-332	2571	20	(	(	PUNCT
ftr-332	2571	21	d.c	d.c	PROPN
ftr-332	2571	22	.	.	PROPN
ftr-332	2571	23	cir	cir	PROPN
ftr-332	2571	24	.	.	PROPN
ftr-332	2571	25	2010	2010	NUM
ftr-332	2571	26	)	)	PUNCT
ftr-332	2571	27	,	,	PUNCT
ftr-332	2571	28	aff’g	aff’g	PROPN
ftr-332	2571	29	.	.	PUNCT
ftr-332	2572	1	in	in	ADP
ftr-332	2572	2	part	part	NOUN
ftr-332	2572	3	,	,	PUNCT
ftr-332	2572	4	rev’g	rev’g	PROPN
ftr-332	2572	5	in	in	ADP
ftr-332	2572	6	part	part	NOUN
ftr-332	2572	7	,	,	PUNCT
ftr-332	2572	8	and	and	CCONJ
ftr-332	2572	9	remanding	remand	VERB
ftr-332	2572	10	in	in	ADP
ftr-332	2572	11	part	part	NOUN
ftr-332	2572	12	131	131	NUM
ftr-332	2572	13	t.c	t.c	PROPN
ftr-332	2572	14	.	.	PROPN
ftr-332	2572	15	84	84	NUM
ftr-332	2572	16	(	(	PUNCT
ftr-332	2572	17	2008	2008	NUM
ftr-332	2572	18	)	)	PUNCT
ftr-332	2572	19	,	,	PUNCT
ftr-332	2572	20	an	an	DET
ftr-332	2572	21	accuracy	accuracy	NOUN
ftr-332	2572	22	related	relate	VERB
ftr-332	2572	23	penalty	penalty	NOUN
ftr-332	2572	24	does	do	AUX
ftr-332	2572	25	not	not	PART
ftr-332	2572	26	relate	relate	VERB
ftr-332	2572	27	to	to	ADP
ftr-332	2572	28	adjustment	adjustment	NOUN
ftr-332	2572	29	of	of	ADP
ftr-332	2572	30	a	a	DET
ftr-332	2572	31	partnership	partnership	NOUN
ftr-332	2572	32	item	item	NOUN
ftr-332	2572	33	and	and	CCONJ
ftr-332	2572	34	can	can	AUX
ftr-332	2572	35	be	be	AUX
ftr-332	2572	36	304	304	NUM
ftr-332	2572	37	florida	florida	PROPN
ftr-332	2572	38	tax	tax	NOUN
ftr-332	2572	39	review	review	NOUN
ftr-332	2573	1	[	[	X
ftr-332	2573	2	vol	vol	NOUN
ftr-332	2573	3	.	.	PUNCT
ftr-332	2574	1	12:5	12:5	NUM
ftr-332	2574	2	assessed	assess	VERB
ftr-332	2574	3	only	only	ADV
ftr-332	2574	4	in	in	ADP
ftr-332	2574	5	a	a	DET
ftr-332	2574	6	partner	partner	NOUN
ftr-332	2574	7	proceeding	proceeding	NOUN
ftr-332	2574	8	.	.	PUNCT
ftr-332	2575	1	the	the	DET
ftr-332	2575	2	court	court	NOUN
ftr-332	2575	3	held	hold	VERB
ftr-332	2575	4	that	that	SCONJ
ftr-332	2575	5	the	the	DET
ftr-332	2575	6	accuracy	accuracy	NOUN
ftr-332	2575	7	related	relate	VERB
ftr-332	2575	8	penalty	penalty	NOUN
ftr-332	2575	9	can	can	AUX
ftr-332	2575	10	be	be	AUX
ftr-332	2575	11	directly	directly	ADV
ftr-332	2575	12	assessed	assess	VERB
ftr-332	2575	13	and	and	CCONJ
ftr-332	2575	14	is	be	AUX
ftr-332	2575	15	not	not	PART
ftr-332	2575	16	subject	subject	ADJ
ftr-332	2575	17	to	to	ADP
ftr-332	2575	18	deficiency	deficiency	NOUN
ftr-332	2575	19	procedures	procedure	NOUN
ftr-332	2575	20	,	,	PUNCT
ftr-332	2575	21	notwithstanding	notwithstanding	ADP
ftr-332	2575	22	the	the	DET
ftr-332	2575	23	need	need	NOUN
ftr-332	2575	24	for	for	ADP
ftr-332	2575	25	partner	partner	NOUN
ftr-332	2575	26	-	-	PUNCT
ftr-332	2575	27	level	level	NOUN
ftr-332	2575	28	determinations	determination	NOUN
ftr-332	2575	29	.	.	PUNCT
ftr-332	2576	1	the	the	DET
ftr-332	2576	2	court	court	NOUN
ftr-332	2576	3	also	also	ADV
ftr-332	2576	4	held	hold	VERB
ftr-332	2576	5	that	that	SCONJ
ftr-332	2576	6	the	the	DET
ftr-332	2576	7	fact	fact	NOUN
ftr-332	2576	8	that	that	SCONJ
ftr-332	2576	9	the	the	DET
ftr-332	2576	10	irs‘s	irs‘s	NOUN
ftr-332	2576	11	direct	direct	ADJ
ftr-332	2576	12	assessment	assessment	NOUN
ftr-332	2576	13	contained	contain	VERB
ftr-332	2576	14	errors	error	NOUN
ftr-332	2576	15	that	that	PRON
ftr-332	2576	16	required	require	VERB
ftr-332	2576	17	correction	correction	NOUN
ftr-332	2576	18	resulting	result	VERB
ftr-332	2576	19	in	in	ADP
ftr-332	2576	20	a	a	DET
ftr-332	2576	21	reduction	reduction	NOUN
ftr-332	2576	22	of	of	ADP
ftr-332	2576	23	the	the	DET
ftr-332	2576	24	deficiency	deficiency	NOUN
ftr-332	2576	25	did	do	AUX
ftr-332	2576	26	not	not	PART
ftr-332	2576	27	make	make	VERB
ftr-332	2576	28	the	the	DET
ftr-332	2576	29	assessment	assessment	NOUN
ftr-332	2576	30	a	a	DET
ftr-332	2576	31	determination	determination	NOUN
ftr-332	2576	32	that	that	PRON
ftr-332	2576	33	required	require	VERB
ftr-332	2576	34	a	a	DET
ftr-332	2576	35	notice	notice	NOUN
ftr-332	2576	36	of	of	ADP
ftr-332	2576	37	deficiency	deficiency	NOUN
ftr-332	2576	38	under	under	ADP
ftr-332	2576	39	§	§	PROPN
ftr-332	2576	40	6212(a	6212(a	NOUN
ftr-332	2576	41	)	)	PUNCT
ftr-332	2576	42	.	.	PUNCT
ftr-332	2577	1	the	the	DET
ftr-332	2577	2	majority	majority	NOUN
ftr-332	2577	3	determined	determine	VERB
ftr-332	2577	4	that	that	SCONJ
ftr-332	2577	5	all	all	PRON
ftr-332	2577	6	of	of	ADP
ftr-332	2577	7	the	the	DET
ftr-332	2577	8	four	four	NUM
ftr-332	2577	9	items	item	NOUN
ftr-332	2577	10	in	in	ADP
ftr-332	2577	11	the	the	DET
ftr-332	2577	12	notice	notice	NOUN
ftr-332	2577	13	of	of	ADP
ftr-332	2577	14	deficiency	deficiency	NOUN
ftr-332	2577	15	followed	follow	VERB
ftr-332	2577	16	directly	directly	ADV
ftr-332	2577	17	from	from	ADP
ftr-332	2577	18	the	the	DET
ftr-332	2577	19	treatment	treatment	NOUN
ftr-332	2577	20	of	of	ADP
ftr-332	2577	21	the	the	DET
ftr-332	2577	22	partnership	partnership	NOUN
ftr-332	2577	23	as	as	ADP
ftr-332	2577	24	having	have	VERB
ftr-332	2577	25	no	no	DET
ftr-332	2577	26	profit	profit	NOUN
ftr-332	2577	27	motive	motive	NOUN
ftr-332	2577	28	and	and	CCONJ
ftr-332	2577	29	were	be	AUX
ftr-332	2577	30	thus	thus	ADV
ftr-332	2577	31	computational	computational	ADJ
ftr-332	2577	32	.	.	PUNCT
ftr-332	2578	1	judge	judge	PROPN
ftr-332	2578	2	goeke	goeke	PROPN
ftr-332	2578	3	dissented	dissent	VERB
ftr-332	2578	4	on	on	ADP
ftr-332	2578	5	the	the	DET
ftr-332	2578	6	question	question	NOUN
ftr-332	2578	7	of	of	ADP
ftr-332	2578	8	subject	subject	ADJ
ftr-332	2578	9	matter	matter	NOUN
ftr-332	2578	10	jurisdiction	jurisdiction	NOUN
ftr-332	2578	11	asserting	assert	VERB
ftr-332	2578	12	that	that	SCONJ
ftr-332	2578	13	,	,	PUNCT
ftr-332	2578	14	even	even	ADV
ftr-332	2578	15	though	though	SCONJ
ftr-332	2578	16	the	the	DET
ftr-332	2578	17	taxpayer	taxpayer	NOUN
ftr-332	2578	18	and	and	CCONJ
ftr-332	2578	19	the	the	DET
ftr-332	2578	20	irs	irs	PROPN
ftr-332	2578	21	resolved	resolve	VERB
ftr-332	2578	22	the	the	DET
ftr-332	2578	23	factual	factual	ADJ
ftr-332	2578	24	issues	issue	NOUN
ftr-332	2578	25	presented	present	VERB
ftr-332	2578	26	in	in	ADP
ftr-332	2578	27	the	the	DET
ftr-332	2578	28	notice	notice	NOUN
ftr-332	2578	29	of	of	ADP
ftr-332	2578	30	deficiency	deficiency	NOUN
ftr-332	2578	31	,	,	PUNCT
ftr-332	2578	32	the	the	DET
ftr-332	2578	33	determination	determination	NOUN
ftr-332	2578	34	of	of	ADP
ftr-332	2578	35	partner	partner	NOUN
ftr-332	2578	36	level	level	NOUN
ftr-332	2578	37	losses	loss	NOUN
ftr-332	2578	38	requires	require	VERB
ftr-332	2578	39	a	a	DET
ftr-332	2578	40	partner	partner	NOUN
ftr-332	2578	41	-	-	PUNCT
ftr-332	2578	42	level	level	NOUN
ftr-332	2578	43	determination	determination	NOUN
ftr-332	2578	44	subject	subject	ADJ
ftr-332	2578	45	to	to	ADP
ftr-332	2578	46	a	a	DET
ftr-332	2578	47	notice	notice	NOUN
ftr-332	2578	48	of	of	ADP
ftr-332	2578	49	deficiency	deficiency	NOUN
ftr-332	2578	50	.	.	PUNCT
ftr-332	2579	1	judge	judge	PROPN
ftr-332	2579	2	holmes	holmes	PROPN
ftr-332	2579	3	argued	argue	VERB
ftr-332	2579	4	that	that	SCONJ
ftr-332	2579	5	the	the	DET
ftr-332	2579	6	multiple	multiple	ADJ
ftr-332	2579	7	adjustments	adjustment	NOUN
ftr-332	2579	8	asserted	assert	VERB
ftr-332	2579	9	in	in	ADP
ftr-332	2579	10	the	the	DET
ftr-332	2579	11	notice	notice	NOUN
ftr-332	2579	12	of	of	ADP
ftr-332	2579	13	deficiency	deficiency	NOUN
ftr-332	2579	14	involved	involve	VERB
ftr-332	2579	15	partner	partner	NOUN
ftr-332	2579	16	-	-	PUNCT
ftr-332	2579	17	level	level	NOUN
ftr-332	2579	18	determinations	determination	NOUN
ftr-332	2579	19	that	that	PRON
ftr-332	2579	20	went	go	VERB
ftr-332	2579	21	beyond	beyond	ADP
ftr-332	2579	22	the	the	DET
ftr-332	2579	23	adjustments	adjustment	NOUN
ftr-332	2579	24	that	that	PRON
ftr-332	2579	25	directly	directly	ADV
ftr-332	2579	26	resulted	result	VERB
ftr-332	2579	27	from	from	ADP
ftr-332	2579	28	the	the	DET
ftr-332	2579	29	partnership	partnership	NOUN
ftr-332	2579	30	level	level	NOUN
ftr-332	2579	31	proceeding	proceeding	NOUN
ftr-332	2579	32	,	,	PUNCT
ftr-332	2579	33	including	include	VERB
ftr-332	2579	34	the	the	DET
ftr-332	2579	35	taxpayer‘s	taxpayer‘	NOUN
ftr-332	2579	36	claimed	claim	VERB
ftr-332	2579	37	loss	loss	NOUN
ftr-332	2579	38	on	on	ADP
ftr-332	2579	39	liquidation	liquidation	NOUN
ftr-332	2579	40	of	of	ADP
ftr-332	2579	41	the	the	DET
ftr-332	2579	42	partnership	partnership	NOUN
ftr-332	2579	43	,	,	PUNCT
ftr-332	2579	44	which	which	PRON
ftr-332	2579	45	judge	judge	NOUN
ftr-332	2579	46	holmes	holmes	PROPN
ftr-332	2579	47	concluded	conclude	VERB
ftr-332	2579	48	was	be	AUX
ftr-332	2579	49	an	an	DET
ftr-332	2579	50	item	item	NOUN
ftr-332	2579	51	one	one	NUM
ftr-332	2579	52	-	-	PUNCT
ftr-332	2579	53	step	step	NOUN
ftr-332	2579	54	removed	remove	VERB
ftr-332	2579	55	from	from	ADP
ftr-332	2579	56	the	the	DET
ftr-332	2579	57	partnership	partnership	NOUN
ftr-332	2579	58	level	level	NOUN
ftr-332	2579	59	determination	determination	NOUN
ftr-332	2579	60	.	.	PUNCT
ftr-332	2580	1	judge	judge	PROPN
ftr-332	2580	2	holmes	holmes	PROPN
ftr-332	2580	3	‘	'	PUNCT
ftr-332	2580	4	dissent	dissent	NOUN
ftr-332	2580	5	expressed	express	VERB
ftr-332	2580	6	a	a	DET
ftr-332	2580	7	concern	concern	NOUN
ftr-332	2580	8	that	that	SCONJ
ftr-332	2580	9	the	the	DET
ftr-332	2580	10	rejection	rejection	NOUN
ftr-332	2580	11	of	of	ADP
ftr-332	2580	12	jurisdiction	jurisdiction	NOUN
ftr-332	2580	13	will	will	AUX
ftr-332	2580	14	require	require	VERB
ftr-332	2580	15	a	a	DET
ftr-332	2580	16	case	case	NOUN
ftr-332	2580	17	-	-	PUNCT
ftr-332	2580	18	by	by	ADP
ftr-332	2580	19	-	-	PUNCT
ftr-332	2580	20	case	case	NOUN
ftr-332	2580	21	assessment	assessment	NOUN
ftr-332	2580	22	of	of	ADP
ftr-332	2580	23	whether	whether	SCONJ
ftr-332	2580	24	a	a	DET
ftr-332	2580	25	computational	computational	ADJ
ftr-332	2580	26	adjustment	adjustment	NOUN
ftr-332	2580	27	will	will	AUX
ftr-332	2580	28	involve	involve	VERB
ftr-332	2580	29	a	a	DET
ftr-332	2580	30	partner	partner	NOUN
ftr-332	2580	31	level	level	NOUN
ftr-332	2580	32	determination	determination	NOUN
ftr-332	2580	33	.	.	PUNCT
ftr-332	2581	1	6	6	NUM
ftr-332	2581	2	.	.	X
ftr-332	2581	3	who	who	PRON
ftr-332	2581	4	settled	settle	VERB
ftr-332	2581	5	with	with	ADP
ftr-332	2581	6	whom	whom	PRON
ftr-332	2581	7	and	and	CCONJ
ftr-332	2581	8	when	when	SCONJ
ftr-332	2581	9	?	?	PUNCT
ftr-332	2581	10	mathia	mathia	PROPN
ftr-332	2581	11	v.	v.	PROPN
ftr-332	2581	12	commissioner	commissioner	NOUN
ftr-332	2581	13	,	,	PUNCT
ftr-332	2581	14	109	109	NUM
ftr-332	2581	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	2581	16	2012	2012	NUM
ftr-332	2581	17	-	-	SYM
ftr-332	2581	18	375	375	NUM
ftr-332	2581	19	(	(	PUNCT
ftr-332	2581	20	10th	10th	ADJ
ftr-332	2581	21	cir	cir	NOUN
ftr-332	2581	22	.	.	PUNCT
ftr-332	2581	23	1/5/12	1/5/12	NUM
ftr-332	2581	24	)	)	PUNCT
ftr-332	2581	25	.	.	PUNCT
ftr-332	2582	1	the	the	DET
ftr-332	2582	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2582	3	deceased	deceased	ADJ
ftr-332	2582	4	husband	husband	NOUN
ftr-332	2582	5	was	be	AUX
ftr-332	2582	6	a	a	DET
ftr-332	2582	7	partner	partner	NOUN
ftr-332	2582	8	in	in	ADP
ftr-332	2582	9	a	a	DET
ftr-332	2582	10	swanton	swanton	PROPN
ftr-332	2582	11	coal	coal	NOUN
ftr-332	2582	12	partnership	partnership	NOUN
ftr-332	2582	13	that	that	SCONJ
ftr-332	2582	14	the	the	DET
ftr-332	2582	15	irs	irs	PROPN
ftr-332	2582	16	challenged	challenge	VERB
ftr-332	2582	17	with	with	ADP
ftr-332	2582	18	an	an	DET
ftr-332	2582	19	fpaa	fpaa	NOUN
ftr-332	2582	20	.	.	PUNCT
ftr-332	2583	1	in	in	ADP
ftr-332	2583	2	1991	1991	NUM
ftr-332	2583	3	the	the	DET
ftr-332	2583	4	law	law	NOUN
ftr-332	2583	5	firm	firm	NOUN
ftr-332	2583	6	representing	represent	VERB
ftr-332	2583	7	the	the	DET
ftr-332	2583	8	tax	tax	NOUN
ftr-332	2583	9	matters	matter	NOUN
ftr-332	2583	10	partner	partner	NOUN
ftr-332	2583	11	entered	enter	VERB
ftr-332	2583	12	into	into	ADP
ftr-332	2583	13	a	a	DET
ftr-332	2583	14	settlement	settlement	NOUN
ftr-332	2583	15	agreement	agreement	NOUN
ftr-332	2583	16	in	in	ADP
ftr-332	2583	17	principle	principle	NOUN
ftr-332	2583	18	,	,	PUNCT
ftr-332	2583	19	but	but	CCONJ
ftr-332	2583	20	which	which	PRON
ftr-332	2583	21	required	require	VERB
ftr-332	2583	22	further	further	ADJ
ftr-332	2583	23	negotiation	negotiation	NOUN
ftr-332	2583	24	with	with	ADP
ftr-332	2583	25	the	the	DET
ftr-332	2583	26	irs	irs	PROPN
ftr-332	2583	27	to	to	PART
ftr-332	2583	28	determine	determine	VERB
ftr-332	2583	29	the	the	DET
ftr-332	2583	30	settlement	settlement	NOUN
ftr-332	2583	31	amount	amount	NOUN
ftr-332	2583	32	.	.	PUNCT
ftr-332	2584	1	in	in	ADP
ftr-332	2584	2	1995	1995	NUM
ftr-332	2584	3	the	the	DET
ftr-332	2584	4	irs	irs	PROPN
ftr-332	2584	5	sent	send	VERB
ftr-332	2584	6	a	a	DET
ftr-332	2584	7	stipulation	stipulation	NOUN
ftr-332	2584	8	of	of	ADP
ftr-332	2584	9	settlement	settlement	NOUN
ftr-332	2584	10	agreement	agreement	NOUN
ftr-332	2584	11	to	to	ADP
ftr-332	2584	12	the	the	DET
ftr-332	2584	13	partnership	partnership	NOUN
ftr-332	2584	14	that	that	PRON
ftr-332	2584	15	was	be	AUX
ftr-332	2584	16	signed	sign	VERB
ftr-332	2584	17	by	by	ADP
ftr-332	2584	18	the	the	DET
ftr-332	2584	19	partnership	partnership	NOUN
ftr-332	2584	20	but	but	CCONJ
ftr-332	2584	21	not	not	PART
ftr-332	2584	22	by	by	ADP
ftr-332	2584	23	the	the	DET
ftr-332	2584	24	irs	irs	PROPN
ftr-332	2584	25	.	.	PUNCT
ftr-332	2585	1	an	an	DET
ftr-332	2585	2	identical	identical	ADJ
ftr-332	2585	3	agreement	agreement	NOUN
ftr-332	2585	4	was	be	AUX
ftr-332	2585	5	signed	sign	VERB
ftr-332	2585	6	by	by	ADP
ftr-332	2585	7	both	both	DET
ftr-332	2585	8	parties	party	NOUN
ftr-332	2585	9	in	in	ADP
ftr-332	2585	10	2001	2001	NUM
ftr-332	2585	11	and	and	CCONJ
ftr-332	2585	12	entered	enter	VERB
ftr-332	2585	13	as	as	ADP
ftr-332	2585	14	a	a	DET
ftr-332	2585	15	final	final	ADJ
ftr-332	2585	16	judgment	judgment	NOUN
ftr-332	2585	17	by	by	ADP
ftr-332	2585	18	the	the	DET
ftr-332	2585	19	tax	tax	NOUN
ftr-332	2585	20	court	court	NOUN
ftr-332	2585	21	.	.	PUNCT
ftr-332	2586	1	within	within	ADP
ftr-332	2586	2	the	the	DET
ftr-332	2586	3	one	one	NUM
ftr-332	2586	4	year	year	NOUN
ftr-332	2586	5	allowed	allow	VERB
ftr-332	2586	6	from	from	ADP
ftr-332	2586	7	the	the	DET
ftr-332	2586	8	date	date	NOUN
ftr-332	2586	9	of	of	ADP
ftr-332	2586	10	final	final	ADJ
ftr-332	2586	11	judgment	judgment	NOUN
ftr-332	2586	12	under	under	ADP
ftr-332	2586	13	§	§	PROPN
ftr-332	2586	14	6225(a	6225(a	NOUN
ftr-332	2586	15	)	)	PUNCT
ftr-332	2586	16	,	,	PUNCT
ftr-332	2586	17	the	the	DET
ftr-332	2586	18	irs	irs	PROPN
ftr-332	2586	19	issued	issue	VERB
ftr-332	2586	20	a	a	DET
ftr-332	2586	21	deficiency	deficiency	NOUN
ftr-332	2586	22	assessment	assessment	NOUN
ftr-332	2586	23	against	against	ADP
ftr-332	2586	24	the	the	DET
ftr-332	2586	25	taxpayer	taxpayer	NOUN
ftr-332	2586	26	,	,	PUNCT
ftr-332	2586	27	who	who	PRON
ftr-332	2586	28	asserted	assert	VERB
ftr-332	2586	29	that	that	SCONJ
ftr-332	2586	30	the	the	DET
ftr-332	2586	31	earlier	early	ADJ
ftr-332	2586	32	settlements	settlement	NOUN
ftr-332	2586	33	represented	represent	VERB
ftr-332	2586	34	a	a	DET
ftr-332	2586	35	settlement	settlement	NOUN
ftr-332	2586	36	with	with	ADP
ftr-332	2586	37	individual	individual	ADJ
ftr-332	2586	38	partners	partner	NOUN
ftr-332	2586	39	that	that	PRON
ftr-332	2586	40	reclassified	reclassify	VERB
ftr-332	2586	41	the	the	DET
ftr-332	2586	42	claimed	claim	VERB
ftr-332	2586	43	partnership	partnership	NOUN
ftr-332	2586	44	losses	loss	NOUN
ftr-332	2586	45	as	as	ADP
ftr-332	2586	46	nonpartnership	nonpartnership	NOUN
ftr-332	2586	47	items	item	NOUN
ftr-332	2586	48	under	under	ADP
ftr-332	2586	49	§	§	PROPN
ftr-332	2586	50	6231(b)(1)(c	6231(b)(1)(c	NUM
ftr-332	2586	51	)	)	PUNCT
ftr-332	2586	52	,	,	PUNCT
ftr-332	2586	53	which	which	PRON
ftr-332	2586	54	then	then	ADV
ftr-332	2586	55	required	require	VERB
ftr-332	2586	56	an	an	DET
ftr-332	2586	57	assessment	assessment	NOUN
ftr-332	2586	58	within	within	ADP
ftr-332	2586	59	one	one	NUM
ftr-332	2586	60	year	year	NOUN
ftr-332	2586	61	of	of	ADP
ftr-332	2586	62	the	the	DET
ftr-332	2586	63	settlement	settlement	NOUN
ftr-332	2586	64	.	.	PUNCT
ftr-332	2587	1	the	the	DET
ftr-332	2587	2	court	court	NOUN
ftr-332	2587	3	held	hold	VERB
ftr-332	2587	4	that	that	SCONJ
ftr-332	2587	5	even	even	ADV
ftr-332	2587	6	if	if	SCONJ
ftr-332	2587	7	the	the	DET
ftr-332	2587	8	1991	1991	NUM
ftr-332	2587	9	agreement	agreement	NOUN
ftr-332	2587	10	in	in	ADP
ftr-332	2587	11	principle	principle	NOUN
ftr-332	2587	12	and	and	CCONJ
ftr-332	2587	13	the	the	DET
ftr-332	2587	14	subsequent	subsequent	ADJ
ftr-332	2587	15	settlement	settlement	NOUN
ftr-332	2587	16	were	be	AUX
ftr-332	2587	17	binding	binding	ADJ
ftr-332	2587	18	agreements	agreement	NOUN
ftr-332	2587	19	,	,	PUNCT
ftr-332	2587	20	the	the	DET
ftr-332	2587	21	agreements	agreement	NOUN
ftr-332	2587	22	dealt	deal	VERB
ftr-332	2587	23	only	only	ADV
ftr-332	2587	24	with	with	ADP
ftr-332	2587	25	partnership	partnership	NOUN
ftr-332	2587	26	items	item	NOUN
ftr-332	2587	27	and	and	CCONJ
ftr-332	2587	28	not	not	PART
ftr-332	2587	29	settlement	settlement	NOUN
ftr-332	2587	30	agreements	agreement	NOUN
ftr-332	2587	31	with	with	ADP
ftr-332	2587	32	individual	individual	ADJ
ftr-332	2587	33	partners	partner	NOUN
ftr-332	2587	34	.	.	PUNCT
ftr-332	2588	1	thus	thus	ADV
ftr-332	2588	2	,	,	PUNCT
ftr-332	2588	3	the	the	DET
ftr-332	2588	4	taxpayer	taxpayer	NOUN
ftr-332	2588	5	was	be	AUX
ftr-332	2588	6	not	not	PART
ftr-332	2588	7	dismissed	dismiss	VERB
ftr-332	2588	8	from	from	ADP
ftr-332	2588	9	the	the	DET
ftr-332	2588	10	partnership	partnership	NOUN
ftr-332	2588	11	level	level	NOUN
ftr-332	2588	12	proceeding	proceeding	NOUN
ftr-332	2588	13	and	and	CCONJ
ftr-332	2588	14	the	the	DET
ftr-332	2588	15	assessment	assessment	NOUN
ftr-332	2588	16	within	within	ADP
ftr-332	2588	17	one	one	NUM
ftr-332	2588	18	year	year	NOUN
ftr-332	2588	19	of	of	ADP
ftr-332	2588	20	the	the	DET
ftr-332	2588	21	final	final	ADJ
ftr-332	2588	22	tax	tax	NOUN
ftr-332	2588	23	court	court	NOUN
ftr-332	2588	24	judgment	judgment	NOUN
ftr-332	2588	25	was	be	AUX
ftr-332	2588	26	timely	timely	ADJ
ftr-332	2588	27	.	.	PUNCT
ftr-332	2589	1	2012	2012	NUM
ftr-332	2589	2	]	]	PUNCT
ftr-332	2589	3	recent	recent	ADJ
ftr-332	2589	4	developments	development	NOUN
ftr-332	2589	5	in	in	ADP
ftr-332	2589	6	federal	federal	ADJ
ftr-332	2589	7	income	income	NOUN
ftr-332	2589	8	taxation	taxation	NOUN
ftr-332	2589	9	305	305	NUM
ftr-332	2589	10	g.	g.	NOUN
ftr-332	2589	11	miscellaneous	miscellaneous	NOUN
ftr-332	2589	12	there	there	PRON
ftr-332	2589	13	were	be	VERB
ftr-332	2589	14	no	no	DET
ftr-332	2589	15	significant	significant	ADJ
ftr-332	2589	16	developments	development	NOUN
ftr-332	2589	17	regarding	regard	VERB
ftr-332	2589	18	this	this	DET
ftr-332	2589	19	topic	topic	NOUN
ftr-332	2589	20	during	during	ADP
ftr-332	2589	21	2011	2011	NUM
ftr-332	2589	22	.	.	PUNCT
ftr-332	2590	1	viii	viii	PROPN
ftr-332	2590	2	.	.	PUNCT
ftr-332	2591	1	tax	tax	NOUN
ftr-332	2591	2	shelters	shelter	NOUN
ftr-332	2591	3	a.	a.	NOUN
ftr-332	2591	4	tax	tax	NOUN
ftr-332	2591	5	shelter	shelter	NOUN
ftr-332	2591	6	cases	case	NOUN
ftr-332	2591	7	and	and	CCONJ
ftr-332	2591	8	rulings	ruling	NOUN
ftr-332	2591	9	1	1	NUM
ftr-332	2591	10	.	.	PUNCT
ftr-332	2592	1	another	another	DET
ftr-332	2592	2	corporate	corporate	ADJ
ftr-332	2592	3	tax	tax	NOUN
ftr-332	2592	4	shelter	shelter	NOUN
ftr-332	2592	5	investor	investor	NOUN
ftr-332	2592	6	with	with	ADP
ftr-332	2592	7	a	a	DET
ftr-332	2592	8	―never	―never	PROPN
ftr-332	2592	9	say	say	VERB
ftr-332	2592	10	die‖	die‖	NOUN
ftr-332	2592	11	attitude	attitude	NOUN
ftr-332	2592	12	toward	toward	ADP
ftr-332	2592	13	litigating	litigate	VERB
ftr-332	2592	14	hopeless	hopeless	ADJ
ftr-332	2592	15	cases	case	NOUN
ftr-332	2592	16	.	.	PUNCT
ftr-332	2593	1	god	god	PROPN
ftr-332	2593	2	bless	bless	VERB
ftr-332	2593	3	their	their	PRON
ftr-332	2593	4	willingness	willingness	NOUN
ftr-332	2593	5	to	to	PART
ftr-332	2593	6	pay	pay	VERB
ftr-332	2593	7	attorney	attorney	NOUN
ftr-332	2593	8	’s	’s	PART
ftr-332	2593	9	fees	fee	NOUN
ftr-332	2593	10	for	for	ADP
ftr-332	2593	11	cases	case	NOUN
ftr-332	2593	12	that	that	PRON
ftr-332	2593	13	ca	can	AUX
ftr-332	2593	14	n’t	not	PART
ftr-332	2593	15	be	be	AUX
ftr-332	2593	16	won	win	VERB
ftr-332	2593	17	.	.	PUNCT
ftr-332	2594	1	wells	wells	PROPN
ftr-332	2594	2	fargo	fargo	PROPN
ftr-332	2594	3	&	&	CCONJ
ftr-332	2594	4	co.	co.	PROPN
ftr-332	2594	5	v.	v.	PROPN
ftr-332	2594	6	united	united	PROPN
ftr-332	2594	7	states	states	PROPN
ftr-332	2594	8	,	,	PUNCT
ftr-332	2594	9	641	641	NUM
ftr-332	2594	10	f.3d	f.3d	NUM
ftr-332	2594	11	1319	1319	NUM
ftr-332	2594	12	(	(	PUNCT
ftr-332	2594	13	fed	fed	PROPN
ftr-332	2594	14	.	.	PUNCT
ftr-332	2594	15	cir	cir	PROPN
ftr-332	2594	16	.	.	PUNCT
ftr-332	2595	1	4/15/11	4/15/11	PROPN
ftr-332	2595	2	)	)	PUNCT
ftr-332	2595	3	.	.	PUNCT
ftr-332	2596	1	wells	wells	PROPN
ftr-332	2596	2	fargo	fargo	PROPN
ftr-332	2596	3	was	be	AUX
ftr-332	2596	4	denied	deny	VERB
ftr-332	2596	5	the	the	DET
ftr-332	2596	6	tax	tax	NOUN
ftr-332	2596	7	benefits	benefit	NOUN
ftr-332	2596	8	it	it	PRON
ftr-332	2596	9	sought	seek	VERB
ftr-332	2596	10	from	from	ADP
ftr-332	2596	11	another	another	DET
ftr-332	2596	12	package	package	NOUN
ftr-332	2596	13	of	of	ADP
ftr-332	2596	14	fairly	fairly	ADV
ftr-332	2596	15	generic	generic	ADJ
ftr-332	2596	16	silo	silo	NOUN
ftr-332	2596	17	transactions	transaction	NOUN
ftr-332	2596	18	with	with	ADP
ftr-332	2596	19	tax	tax	NOUN
ftr-332	2596	20	-	-	PUNCT
ftr-332	2596	21	exempt	exempt	ADJ
ftr-332	2596	22	entities	entity	NOUN
ftr-332	2596	23	involving	involve	VERB
ftr-332	2596	24	transportation	transportation	NOUN
ftr-332	2596	25	and	and	CCONJ
ftr-332	2596	26	technology	technology	NOUN
ftr-332	2596	27	equipment	equipment	NOUN
ftr-332	2596	28	.	.	PUNCT
ftr-332	2597	1	the	the	DET
ftr-332	2597	2	court	court	NOUN
ftr-332	2597	3	of	of	ADP
ftr-332	2597	4	claims	claim	NOUN
ftr-332	2597	5	had	have	VERB
ftr-332	2597	6	―found	―found	PRON
ftr-332	2597	7	that	that	SCONJ
ftr-332	2597	8	the	the	DET
ftr-332	2597	9	claimed	claim	VERB
ftr-332	2597	10	tax	tax	NOUN
ftr-332	2597	11	deductions	deduction	NOUN
ftr-332	2597	12	are	be	AUX
ftr-332	2597	13	for	for	ADP
ftr-332	2597	14	depreciation	depreciation	NOUN
ftr-332	2597	15	on	on	ADP
ftr-332	2597	16	property	property	NOUN
ftr-332	2597	17	wells	well	NOUN
ftr-332	2597	18	fargo	fargo	PROPN
ftr-332	2597	19	never	never	ADV
ftr-332	2597	20	expected	expect	VERB
ftr-332	2597	21	to	to	PART
ftr-332	2597	22	own	own	VERB
ftr-332	2597	23	or	or	CCONJ
ftr-332	2597	24	operate	operate	VERB
ftr-332	2597	25	,	,	PUNCT
ftr-332	2597	26	interest	interest	NOUN
ftr-332	2597	27	on	on	ADP
ftr-332	2597	28	debt	debt	NOUN
ftr-332	2597	29	that	that	PRON
ftr-332	2597	30	existed	exist	VERB
ftr-332	2597	31	only	only	ADV
ftr-332	2597	32	on	on	ADP
ftr-332	2597	33	a	a	DET
ftr-332	2597	34	balance	balance	NOUN
ftr-332	2597	35	sheet	sheet	NOUN
ftr-332	2597	36	,	,	PUNCT
ftr-332	2597	37	and	and	CCONJ
ftr-332	2597	38	write	write	NOUN
ftr-332	2597	39	-	-	PUNCT
ftr-332	2597	40	offs	off	NOUN
ftr-332	2597	41	for	for	ADP
ftr-332	2597	42	the	the	DET
ftr-332	2597	43	costs	cost	NOUN
ftr-332	2597	44	of	of	ADP
ftr-332	2597	45	transactions	transaction	NOUN
ftr-332	2597	46	that	that	PRON
ftr-332	2597	47	amounted	amount	VERB
ftr-332	2597	48	to	to	ADP
ftr-332	2597	49	nothing	nothing	PRON
ftr-332	2597	50	more	more	ADJ
ftr-332	2597	51	than	than	ADP
ftr-332	2597	52	tax	tax	NOUN
ftr-332	2597	53	deduction	deduction	NOUN
ftr-332	2597	54	arbitrage.‖	arbitrage.‖	VERB
ftr-332	2597	55	accordingly	accordingly	ADV
ftr-332	2597	56	,	,	PUNCT
ftr-332	2597	57	the	the	DET
ftr-332	2597	58	federal	federal	ADJ
ftr-332	2597	59	circuit	circuit	NOUN
ftr-332	2597	60	affirmed	affirm	VERB
ftr-332	2597	61	the	the	DET
ftr-332	2597	62	court	court	NOUN
ftr-332	2597	63	of	of	ADP
ftr-332	2597	64	federal	federal	ADJ
ftr-332	2597	65	claims	claim	NOUN
ftr-332	2597	66	‘	'	PUNCT
ftr-332	2597	67	determination	determination	NOUN
ftr-332	2597	68	that	that	SCONJ
ftr-332	2597	69	transactions	transaction	NOUN
ftr-332	2597	70	did	do	AUX
ftr-332	2597	71	not	not	PART
ftr-332	2597	72	pass	pass	VERB
ftr-332	2597	73	muster	muster	NOUN
ftr-332	2597	74	under	under	ADP
ftr-332	2597	75	the	the	DET
ftr-332	2597	76	substance	substance	NOUN
ftr-332	2597	77	over	over	ADP
ftr-332	2597	78	form	form	NOUN
ftr-332	2597	79	doctrine	doctrine	NOUN
ftr-332	2597	80	.	.	PUNCT
ftr-332	2598	1	judge	judge	PROPN
ftr-332	2598	2	bryson‘s	bryson‘s	PROPN
ftr-332	2598	3	opinion	opinion	NOUN
ftr-332	2598	4	noted	note	VERB
ftr-332	2598	5	:	:	PUNCT
ftr-332	2598	6	the	the	DET
ftr-332	2598	7	only	only	ADJ
ftr-332	2598	8	flow	flow	NOUN
ftr-332	2598	9	of	of	ADP
ftr-332	2598	10	funds	fund	NOUN
ftr-332	2598	11	between	between	ADP
ftr-332	2598	12	the	the	DET
ftr-332	2598	13	parties	party	NOUN
ftr-332	2598	14	to	to	ADP
ftr-332	2598	15	the	the	DET
ftr-332	2598	16	transaction	transaction	NOUN
ftr-332	2598	17	was	be	AUX
ftr-332	2598	18	the	the	DET
ftr-332	2598	19	initial	initial	ADJ
ftr-332	2598	20	lump	lump	NOUN
ftr-332	2598	21	sum	sum	NOUN
ftr-332	2598	22	given	give	VERB
ftr-332	2598	23	to	to	ADP
ftr-332	2598	24	the	the	DET
ftr-332	2598	25	tax	tax	NOUN
ftr-332	2598	26	-	-	PUNCT
ftr-332	2598	27	exempt	exempt	ADJ
ftr-332	2598	28	entity	entity	NOUN
ftr-332	2598	29	as	as	ADP
ftr-332	2598	30	compensation	compensation	NOUN
ftr-332	2598	31	for	for	ADP
ftr-332	2598	32	its	its	PRON
ftr-332	2598	33	participation	participation	NOUN
ftr-332	2598	34	in	in	ADP
ftr-332	2598	35	the	the	DET
ftr-332	2598	36	transaction	transaction	NOUN
ftr-332	2598	37	.	.	PUNCT
ftr-332	2599	1	from	from	ADP
ftr-332	2599	2	the	the	DET
ftr-332	2599	3	tax	tax	NOUN
ftr-332	2599	4	-	-	PUNCT
ftr-332	2599	5	exempt	exempt	ADJ
ftr-332	2599	6	entity‘s	entity‘s	NOUN
ftr-332	2599	7	point	point	NOUN
ftr-332	2599	8	of	of	ADP
ftr-332	2599	9	view	view	NOUN
ftr-332	2599	10	,	,	PUNCT
ftr-332	2599	11	the	the	DET
ftr-332	2599	12	transaction	transaction	NOUN
ftr-332	2599	13	effectively	effectively	ADV
ftr-332	2599	14	ended	end	VERB
ftr-332	2599	15	as	as	ADV
ftr-332	2599	16	soon	soon	ADV
ftr-332	2599	17	as	as	SCONJ
ftr-332	2599	18	it	it	PRON
ftr-332	2599	19	began	begin	VERB
ftr-332	2599	20	.	.	PUNCT
ftr-332	2600	1	the	the	DET
ftr-332	2600	2	benefits	benefit	NOUN
ftr-332	2600	3	to	to	ADP
ftr-332	2600	4	wells	wells	PROPN
ftr-332	2600	5	fargo	fargo	PROPN
ftr-332	2600	6	continued	continue	VERB
ftr-332	2600	7	to	to	PART
ftr-332	2600	8	flow	flow	VERB
ftr-332	2600	9	throughout	throughout	ADP
ftr-332	2600	10	the	the	DET
ftr-332	2600	11	term	term	NOUN
ftr-332	2600	12	of	of	ADP
ftr-332	2600	13	the	the	DET
ftr-332	2600	14	sublease	sublease	NOUN
ftr-332	2600	15	,	,	PUNCT
ftr-332	2600	16	however	however	ADV
ftr-332	2600	17	,	,	PUNCT
ftr-332	2600	18	in	in	ADP
ftr-332	2600	19	the	the	DET
ftr-332	2600	20	form	form	NOUN
ftr-332	2600	21	of	of	ADP
ftr-332	2600	22	deferred	deferred	ADJ
ftr-332	2600	23	tax	tax	NOUN
ftr-332	2600	24	payments	payment	NOUN
ftr-332	2600	25	.	.	PUNCT
ftr-332	2601	1	the	the	DET
ftr-332	2601	2	thirdparty	thirdparty	PROPN
ftr-332	2601	3	lender	lender	NOUN
ftr-332	2601	4	and	and	CCONJ
ftr-332	2601	5	its	its	PRON
ftr-332	2601	6	affiliate	affiliate	NOUN
ftr-332	2601	7	were	be	AUX
ftr-332	2601	8	also	also	ADV
ftr-332	2601	9	compensated	compensate	VERB
ftr-332	2601	10	for	for	ADP
ftr-332	2601	11	their	their	PRON
ftr-332	2601	12	participation	participation	NOUN
ftr-332	2601	13	,	,	PUNCT
ftr-332	2601	14	as	as	SCONJ
ftr-332	2601	15	were	be	AUX
ftr-332	2601	16	the	the	DET
ftr-332	2601	17	creators	creator	NOUN
ftr-332	2601	18	and	and	CCONJ
ftr-332	2601	19	promoters	promoter	NOUN
ftr-332	2601	20	of	of	ADP
ftr-332	2601	21	the	the	DET
ftr-332	2601	22	transactions	transaction	NOUN
ftr-332	2601	23	.	.	PUNCT
ftr-332	2602	1	these	these	DET
ftr-332	2602	2	transactions	transaction	NOUN
ftr-332	2602	3	were	be	AUX
ftr-332	2602	4	win	win	NOUN
ftr-332	2602	5	-	-	PUNCT
ftr-332	2602	6	win	win	NOUN
ftr-332	2602	7	situations	situation	NOUN
ftr-332	2602	8	for	for	ADP
ftr-332	2602	9	all	all	PRON
ftr-332	2602	10	of	of	ADP
ftr-332	2602	11	the	the	DET
ftr-332	2602	12	parties	party	NOUN
ftr-332	2602	13	involved	involve	VERB
ftr-332	2602	14	because	because	SCONJ
ftr-332	2602	15	free	free	ADJ
ftr-332	2602	16	money	money	NOUN
ftr-332	2602	17	—	—	PUNCT
ftr-332	2602	18	in	in	ADP
ftr-332	2602	19	the	the	DET
ftr-332	2602	20	form	form	NOUN
ftr-332	2602	21	of	of	ADP
ftr-332	2602	22	previously	previously	ADV
ftr-332	2602	23	unavailable	unavailable	ADJ
ftr-332	2602	24	tax	tax	NOUN
ftr-332	2602	25	benefits	benefit	NOUN
ftr-332	2602	26	utilized	utilize	VERB
ftr-332	2602	27	by	by	ADP
ftr-332	2602	28	wells	wells	PROPN
ftr-332	2602	29	fargo	fargo	PROPN
ftr-332	2602	30	—	—	PUNCT
ftr-332	2602	31	was	be	AUX
ftr-332	2602	32	divided	divide	VERB
ftr-332	2602	33	among	among	ADP
ftr-332	2602	34	all	all	DET
ftr-332	2602	35	parties	party	NOUN
ftr-332	2602	36	.	.	PUNCT
ftr-332	2603	1	the	the	DET
ftr-332	2603	2	money	money	NOUN
ftr-332	2603	3	was	be	AUX
ftr-332	2603	4	not	not	PART
ftr-332	2603	5	entirely	entirely	ADV
ftr-332	2603	6	―free,‖	―free,‖	NOUN
ftr-332	2603	7	of	of	ADP
ftr-332	2603	8	course	course	NOUN
ftr-332	2603	9	,	,	PUNCT
ftr-332	2603	10	because	because	SCONJ
ftr-332	2603	11	it	it	PRON
ftr-332	2603	12	was	be	AUX
ftr-332	2603	13	in	in	ADP
ftr-332	2603	14	effect	effect	NOUN
ftr-332	2603	15	transferred	transfer	VERB
ftr-332	2603	16	to	to	ADP
ftr-332	2603	17	wells	wells	PROPN
ftr-332	2603	18	fargo	fargo	PROPN
ftr-332	2603	19	from	from	ADP
ftr-332	2603	20	the	the	DET
ftr-332	2603	21	public	public	ADJ
ftr-332	2603	22	fisc	fisc	NOUN
ftr-332	2603	23	.	.	PUNCT
ftr-332	2604	1	2	2	X
ftr-332	2604	2	.	.	X
ftr-332	2604	3	a	a	DET
ftr-332	2604	4	twenty	twenty	NUM
ftr-332	2604	5	first	first	ADJ
ftr-332	2604	6	securities	security	NOUN
ftr-332	2604	7	tax	tax	NOUN
ftr-332	2604	8	shelter	shelter	NOUN
ftr-332	2604	9	bites	bite	VERB
ftr-332	2604	10	the	the	DET
ftr-332	2604	11	dust	dust	NOUN
ftr-332	2604	12	.	.	PUNCT
ftr-332	2605	1	samueli	samueli	PROPN
ftr-332	2606	1	v.	v.	PROPN
ftr-332	2606	2	commissioner	commissioner	PROPN
ftr-332	2606	3	,	,	PUNCT
ftr-332	2606	4	132	132	NUM
ftr-332	2606	5	t.c	t.c	PROPN
ftr-332	2606	6	.	.	PROPN
ftr-332	2606	7	37	37	NUM
ftr-332	2606	8	(	(	PUNCT
ftr-332	2606	9	2009	2009	NUM
ftr-332	2606	10	)	)	PUNCT
ftr-332	2606	11	.	.	PUNCT
ftr-332	2607	1	the	the	DET
ftr-332	2607	2	taxpayer	taxpayer	NOUN
ftr-332	2607	3	entered	enter	VERB
ftr-332	2607	4	into	into	ADP
ftr-332	2607	5	a	a	DET
ftr-332	2607	6	tax	tax	NOUN
ftr-332	2607	7	shelter	shelter	NOUN
ftr-332	2607	8	transaction	transaction	NOUN
ftr-332	2607	9	planned	plan	VERB
ftr-332	2607	10	by	by	ADP
ftr-332	2607	11	twenty	twenty	NUM
ftr-332	2607	12	first	first	ADJ
ftr-332	2607	13	securities	security	NOUN
ftr-332	2607	14	(	(	PUNCT
ftr-332	2607	15	of	of	ADP
ftr-332	2607	16	compaq	compaq	PROPN
ftr-332	2607	17	fame	fame	PROPN
ftr-332	2607	18	)	)	PUNCT
ftr-332	2607	19	,	,	PUNCT
ftr-332	2607	20	a	a	DET
ftr-332	2607	21	simplified	simplify	VERB
ftr-332	2607	22	(	(	PUNCT
ftr-332	2607	23	☺	☺	SYM
ftr-332	2607	24	)	)	PUNCT
ftr-332	2607	25	explanation	explanation	NOUN
ftr-332	2607	26	of	of	ADP
ftr-332	2607	27	which	which	PRON
ftr-332	2607	28	is	be	AUX
ftr-332	2607	29	as	as	SCONJ
ftr-332	2607	30	follows	follow	VERB
ftr-332	2607	31	.	.	PUNCT
ftr-332	2608	1	in	in	ADP
ftr-332	2608	2	october	october	PROPN
ftr-332	2608	3	2001	2001	NUM
ftr-332	2608	4	,	,	PUNCT
ftr-332	2608	5	the	the	DET
ftr-332	2608	6	taxpayer	taxpayer	NOUN
ftr-332	2608	7	purchased	purchase	VERB
ftr-332	2608	8	fixed	fix	VERB
ftr-332	2608	9	-	-	PUNCT
ftr-332	2608	10	income	income	NOUN
ftr-332	2608	11	securities	security	NOUN
ftr-332	2608	12	(	(	PUNCT
ftr-332	2608	13	freddie	freddie	PROPN
ftr-332	2608	14	mac	mac	PROPN
ftr-332	2608	15	principal	principal	ADJ
ftr-332	2608	16	strips	strip	NOUN
ftr-332	2608	17	)	)	PUNCT
ftr-332	2608	18	from	from	ADP
ftr-332	2608	19	a	a	DET
ftr-332	2608	20	broker	broker	NOUN
ftr-332	2608	21	(	(	PUNCT
ftr-332	2608	22	refco	refco	PROPN
ftr-332	2608	23	)	)	PUNCT
ftr-332	2608	24	on	on	ADP
ftr-332	2608	25	a	a	DET
ftr-332	2608	26	margin	margin	NOUN
ftr-332	2608	27	loan	loan	NOUN
ftr-332	2608	28	(	(	PUNCT
ftr-332	2608	29	refco	refco	PROPN
ftr-332	2608	30	was	be	AUX
ftr-332	2608	31	entitled	entitle	VERB
ftr-332	2608	32	to	to	PART
ftr-332	2608	33	hold	hold	VERB
ftr-332	2608	34	306	306	NUM
ftr-332	2608	35	florida	florida	PROPN
ftr-332	2608	36	tax	tax	NOUN
ftr-332	2608	37	review	review	NOUN
ftr-332	2609	1	[	[	X
ftr-332	2609	2	vol	vol	NOUN
ftr-332	2609	3	.	.	PUNCT
ftr-332	2610	1	12:5	12:5	NUM
ftr-332	2610	2	the	the	DET
ftr-332	2610	3	securities	security	NOUN
ftr-332	2610	4	as	as	ADP
ftr-332	2610	5	collateral	collateral	NOUN
ftr-332	2610	6	for	for	ADP
ftr-332	2610	7	the	the	DET
ftr-332	2610	8	margin	margin	NOUN
ftr-332	2610	9	loan	loan	NOUN
ftr-332	2610	10	)	)	PUNCT
ftr-332	2610	11	and	and	CCONJ
ftr-332	2610	12	then	then	ADV
ftr-332	2610	13	―lent‖	―lent‖	VERB
ftr-332	2610	14	the	the	DET
ftr-332	2610	15	securities	security	NOUN
ftr-332	2610	16	to	to	ADP
ftr-332	2610	17	refco	refco	NOUN
ftr-332	2610	18	.	.	PUNCT
ftr-332	2611	1	the	the	DET
ftr-332	2611	2	standard	standard	ADJ
ftr-332	2611	3	form	form	NOUN
ftr-332	2611	4	agreement	agreement	NOUN
ftr-332	2611	5	allowed	allow	VERB
ftr-332	2611	6	the	the	DET
ftr-332	2611	7	taxpayer	taxpayer	NOUN
ftr-332	2611	8	to	to	PART
ftr-332	2611	9	terminate	terminate	VERB
ftr-332	2611	10	the	the	DET
ftr-332	2611	11	transaction	transaction	NOUN
ftr-332	2611	12	and	and	CCONJ
ftr-332	2611	13	receive	receive	VERB
ftr-332	2611	14	identical	identical	ADJ
ftr-332	2611	15	securities	security	NOUN
ftr-332	2611	16	from	from	ADP
ftr-332	2611	17	refco	refco	NOUN
ftr-332	2611	18	by	by	ADP
ftr-332	2611	19	giving	give	VERB
ftr-332	2611	20	notices	notice	NOUN
ftr-332	2611	21	on	on	ADP
ftr-332	2611	22	any	any	DET
ftr-332	2611	23	business	business	NOUN
ftr-332	2611	24	day	day	NOUN
ftr-332	2611	25	,	,	PUNCT
ftr-332	2611	26	but	but	CCONJ
ftr-332	2611	27	an	an	DET
ftr-332	2611	28	addendum	addendum	ADJ
ftr-332	2611	29	overrode	overrode	NOUN
ftr-332	2611	30	that	that	SCONJ
ftr-332	2611	31	provision	provision	NOUN
ftr-332	2611	32	and	and	CCONJ
ftr-332	2611	33	provided	provide	VERB
ftr-332	2611	34	that	that	SCONJ
ftr-332	2611	35	the	the	DET
ftr-332	2611	36	―loan‖	―loan‖	PROPN
ftr-332	2611	37	of	of	ADP
ftr-332	2611	38	the	the	DET
ftr-332	2611	39	securities	security	NOUN
ftr-332	2611	40	would	would	AUX
ftr-332	2611	41	terminate	terminate	VERB
ftr-332	2611	42	on	on	ADP
ftr-332	2611	43	january	january	PROPN
ftr-332	2611	44	15	15	NUM
ftr-332	2611	45	,	,	PUNCT
ftr-332	2611	46	2003	2003	NUM
ftr-332	2611	47	,	,	PUNCT
ftr-332	2611	48	or	or	CCONJ
ftr-332	2611	49	at	at	ADP
ftr-332	2611	50	the	the	DET
ftr-332	2611	51	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2611	52	election	election	NOUN
ftr-332	2611	53	on	on	ADP
ftr-332	2611	54	july	july	PROPN
ftr-332	2611	55	1	1	NUM
ftr-332	2611	56	or	or	CCONJ
ftr-332	2611	57	december	december	PROPN
ftr-332	2611	58	2	2	NUM
ftr-332	2611	59	,	,	PUNCT
ftr-332	2611	60	2002	2002	NUM
ftr-332	2611	61	.	.	PUNCT
ftr-332	2612	1	the	the	DET
ftr-332	2612	2	taxpayer	taxpayer	NOUN
ftr-332	2612	3	purchased	purchase	VERB
ftr-332	2612	4	the	the	DET
ftr-332	2612	5	securities	security	NOUN
ftr-332	2612	6	for	for	ADP
ftr-332	2612	7	$	$	SYM
ftr-332	2612	8	1.64	1.64	NUM
ftr-332	2612	9	billion	billion	NUM
ftr-332	2612	10	,	,	PUNCT
ftr-332	2612	11	but	but	CCONJ
ftr-332	2612	12	immediately	immediately	ADV
ftr-332	2612	13	―lent‖	―lent‖	VERB
ftr-332	2612	14	the	the	DET
ftr-332	2612	15	securities	security	NOUN
ftr-332	2612	16	to	to	ADP
ftr-332	2612	17	refco	refco	NOUN
ftr-332	2612	18	and	and	CCONJ
ftr-332	2612	19	received	receive	VERB
ftr-332	2612	20	cash	cash	NOUN
ftr-332	2612	21	―collateral‖	―collateral‖	PROPN
ftr-332	2612	22	of	of	ADP
ftr-332	2612	23	$	$	SYM
ftr-332	2612	24	1.64	1.64	NUM
ftr-332	2612	25	billion	billion	NUM
ftr-332	2612	26	,	,	PUNCT
ftr-332	2612	27	which	which	PRON
ftr-332	2612	28	he	he	PRON
ftr-332	2612	29	used	use	VERB
ftr-332	2612	30	to	to	PART
ftr-332	2612	31	repay	repay	VERB
ftr-332	2612	32	the	the	DET
ftr-332	2612	33	margin	margin	NOUN
ftr-332	2612	34	loan	loan	NOUN
ftr-332	2612	35	.	.	PUNCT
ftr-332	2613	1	the	the	DET
ftr-332	2613	2	loan	loan	NOUN
ftr-332	2613	3	contracts	contract	NOUN
ftr-332	2613	4	provided	provide	VERB
ftr-332	2613	5	that	that	SCONJ
ftr-332	2613	6	the	the	DET
ftr-332	2613	7	taxpayer	taxpayer	NOUN
ftr-332	2613	8	was	be	AUX
ftr-332	2613	9	entitled	entitle	VERB
ftr-332	2613	10	to	to	PART
ftr-332	2613	11	receive	receive	VERB
ftr-332	2613	12	all	all	DET
ftr-332	2613	13	interest	interest	NOUN
ftr-332	2613	14	,	,	PUNCT
ftr-332	2613	15	dividends	dividend	NOUN
ftr-332	2613	16	,	,	PUNCT
ftr-332	2613	17	and	and	CCONJ
ftr-332	2613	18	other	other	ADJ
ftr-332	2613	19	distributions	distribution	NOUN
ftr-332	2613	20	attributable	attributable	ADJ
ftr-332	2613	21	to	to	ADP
ftr-332	2613	22	the	the	DET
ftr-332	2613	23	securities	security	NOUN
ftr-332	2613	24	,	,	PUNCT
ftr-332	2613	25	but	but	CCONJ
ftr-332	2613	26	that	that	SCONJ
ftr-332	2613	27	the	the	DET
ftr-332	2613	28	taxpayer	taxpayer	NOUN
ftr-332	2613	29	was	be	AUX
ftr-332	2613	30	obligated	obligate	VERB
ftr-332	2613	31	to	to	PART
ftr-332	2613	32	pay	pay	VERB
ftr-332	2613	33	refco	refco	NOUN
ftr-332	2613	34	a	a	DET
ftr-332	2613	35	variable	variable	ADJ
ftr-332	2613	36	rate	rate	NOUN
ftr-332	2613	37	fee	fee	NOUN
ftr-332	2613	38	for	for	ADP
ftr-332	2613	39	use	use	NOUN
ftr-332	2613	40	of	of	ADP
ftr-332	2613	41	the	the	DET
ftr-332	2613	42	$	$	SYM
ftr-332	2613	43	1.64	1.64	NUM
ftr-332	2613	44	billion	billion	NUM
ftr-332	2613	45	cash	cash	NOUN
ftr-332	2613	46	collateral	collateral	NOUN
ftr-332	2613	47	.	.	PUNCT
ftr-332	2614	1	in	in	ADP
ftr-332	2614	2	december	december	PROPN
ftr-332	2614	3	2002	2002	NUM
ftr-332	2614	4	,	,	PUNCT
ftr-332	2614	5	the	the	DET
ftr-332	2614	6	taxpayer	taxpayer	NOUN
ftr-332	2614	7	paid	pay	VERB
ftr-332	2614	8	refco	refco	NOUN
ftr-332	2614	9	$	$	SYM
ftr-332	2614	10	7.8	7.8	NUM
ftr-332	2614	11	million	million	NUM
ftr-332	2614	12	of	of	ADP
ftr-332	2614	13	―interest‖	―interest‖	NOUN
ftr-332	2614	14	on	on	ADP
ftr-332	2614	15	the	the	DET
ftr-332	2614	16	$	$	SYM
ftr-332	2614	17	1.64	1.64	NUM
ftr-332	2614	18	billion	billion	NUM
ftr-332	2614	19	cash	cash	NOUN
ftr-332	2614	20	collateral	collateral	NOUN
ftr-332	2614	21	,	,	PUNCT
ftr-332	2614	22	which	which	PRON
ftr-332	2614	23	was	be	AUX
ftr-332	2614	24	re	re	VERB
ftr-332	2614	25	-	-	NOUN
ftr-332	2614	26	lent	lend	VERB
ftr-332	2614	27	to	to	ADP
ftr-332	2614	28	the	the	DET
ftr-332	2614	29	taxpayer	taxpayer	NOUN
ftr-332	2614	30	(	(	PUNCT
ftr-332	2614	31	secured	secure	VERB
ftr-332	2614	32	by	by	ADP
ftr-332	2614	33	the	the	DET
ftr-332	2614	34	securities	security	NOUN
ftr-332	2614	35	,	,	PUNCT
ftr-332	2614	36	which	which	PRON
ftr-332	2614	37	had	have	AUX
ftr-332	2614	38	increased	increase	VERB
ftr-332	2614	39	in	in	ADP
ftr-332	2614	40	value	value	NOUN
ftr-332	2614	41	)	)	PUNCT
ftr-332	2614	42	.	.	PUNCT
ftr-332	2615	1	the	the	DET
ftr-332	2615	2	transaction	transaction	NOUN
ftr-332	2615	3	terminated	terminate	VERB
ftr-332	2615	4	on	on	ADP
ftr-332	2615	5	january	january	PROPN
ftr-332	2615	6	15	15	NUM
ftr-332	2615	7	,	,	PUNCT
ftr-332	2615	8	2003	2003	NUM
ftr-332	2615	9	and	and	CCONJ
ftr-332	2615	10	refco	refco	NOUN
ftr-332	2615	11	was	be	AUX
ftr-332	2615	12	obligated	obligate	VERB
ftr-332	2615	13	to	to	PART
ftr-332	2615	14	pay	pay	VERB
ftr-332	2615	15	the	the	DET
ftr-332	2615	16	taxpayer	taxpayer	NOUN
ftr-332	2615	17	$	$	SYM
ftr-332	2615	18	1.69	1.69	NUM
ftr-332	2615	19	billion	billion	NUM
ftr-332	2615	20	to	to	PART
ftr-332	2615	21	purchase	purchase	VERB
ftr-332	2615	22	the	the	DET
ftr-332	2615	23	securities	security	NOUN
ftr-332	2615	24	in	in	ADP
ftr-332	2615	25	lieu	lieu	NOUN
ftr-332	2615	26	of	of	ADP
ftr-332	2615	27	transferring	transfer	VERB
ftr-332	2615	28	them	they	PRON
ftr-332	2615	29	to	to	ADP
ftr-332	2615	30	the	the	DET
ftr-332	2615	31	taxpayer	taxpayer	NOUN
ftr-332	2615	32	.	.	PUNCT
ftr-332	2616	1	the	the	DET
ftr-332	2616	2	taxpayer	taxpayer	NOUN
ftr-332	2616	3	was	be	AUX
ftr-332	2616	4	simultaneously	simultaneously	ADV
ftr-332	2616	5	obligated	obligate	VERB
ftr-332	2616	6	to	to	PART
ftr-332	2616	7	pay	pay	VERB
ftr-332	2616	8	refco	refco	NOUN
ftr-332	2616	9	$	$	SYM
ftr-332	2616	10	1.68	1.68	NUM
ftr-332	2616	11	billion	billion	NUM
ftr-332	2616	12	,	,	PUNCT
ftr-332	2616	13	which	which	PRON
ftr-332	2616	14	reflected	reflect	VERB
ftr-332	2616	15	repayment	repayment	NOUN
ftr-332	2616	16	of	of	ADP
ftr-332	2616	17	the	the	DET
ftr-332	2616	18	$	$	SYM
ftr-332	2616	19	1.64	1.64	NUM
ftr-332	2616	20	billion	billion	NUM
ftr-332	2616	21	cash	cash	NOUN
ftr-332	2616	22	collateral	collateral	NOUN
ftr-332	2616	23	,	,	PUNCT
ftr-332	2616	24	plus	plus	CCONJ
ftr-332	2616	25	accrued	accrue	VERB
ftr-332	2616	26	but	but	CCONJ
ftr-332	2616	27	unpaid	unpaid	ADJ
ftr-332	2616	28	variable	variable	ADJ
ftr-332	2616	29	rate	rate	NOUN
ftr-332	2616	30	fees	fee	NOUN
ftr-332	2616	31	,	,	PUNCT
ftr-332	2616	32	but	but	CCONJ
ftr-332	2616	33	the	the	DET
ftr-332	2616	34	amounts	amount	NOUN
ftr-332	2616	35	were	be	AUX
ftr-332	2616	36	offset	offset	VERB
ftr-332	2616	37	and	and	CCONJ
ftr-332	2616	38	refco	refco	NOUN
ftr-332	2616	39	paid	pay	VERB
ftr-332	2616	40	the	the	DET
ftr-332	2616	41	taxpayer	taxpayer	NOUN
ftr-332	2616	42	$	$	SYM
ftr-332	2616	43	13.6	13.6	NUM
ftr-332	2616	44	million	million	NUM
ftr-332	2616	45	.	.	PUNCT
ftr-332	2617	1	the	the	DET
ftr-332	2617	2	taxpayer	taxpayer	NOUN
ftr-332	2617	3	reported	report	VERB
ftr-332	2617	4	a	a	DET
ftr-332	2617	5	$	$	SYM
ftr-332	2617	6	50	50	NUM
ftr-332	2617	7	million	million	NUM
ftr-332	2617	8	long	long	ADJ
ftr-332	2617	9	term	term	NOUN
ftr-332	2617	10	capital	capital	NOUN
ftr-332	2617	11	gain	gain	NOUN
ftr-332	2617	12	and	and	CCONJ
ftr-332	2617	13	deducted	deduct	VERB
ftr-332	2617	14	$	$	SYM
ftr-332	2617	15	33	33	NUM
ftr-332	2617	16	million	million	NUM
ftr-332	2617	17	of	of	ADP
ftr-332	2617	18	interest	interest	NOUN
ftr-332	2617	19	(	(	PUNCT
ftr-332	2617	20	cash	cash	NOUN
ftr-332	2617	21	collateral	collateral	NOUN
ftr-332	2617	22	fees	fee	NOUN
ftr-332	2617	23	)	)	PUNCT
ftr-332	2617	24	.	.	PUNCT
ftr-332	2618	1	judge	judge	PROPN
ftr-332	2618	2	kroupa	kroupa	PROPN
ftr-332	2618	3	held	hold	VERB
ftr-332	2618	4	that	that	SCONJ
ftr-332	2618	5	the	the	DET
ftr-332	2618	6	purported	purport	VERB
ftr-332	2618	7	loan	loan	NOUN
ftr-332	2618	8	transaction	transaction	NOUN
ftr-332	2618	9	did	do	AUX
ftr-332	2618	10	not	not	PART
ftr-332	2618	11	satisfy	satisfy	VERB
ftr-332	2618	12	the	the	DET
ftr-332	2618	13	requirements	requirement	NOUN
ftr-332	2618	14	of	of	ADP
ftr-332	2618	15	§	§	PROPN
ftr-332	2618	16	1058	1058	NUM
ftr-332	2618	17	.	.	PUNCT
ftr-332	2619	1	to	to	PART
ftr-332	2619	2	qualify	qualify	VERB
ftr-332	2619	3	as	as	ADP
ftr-332	2619	4	a	a	DET
ftr-332	2619	5	loan	loan	NOUN
ftr-332	2619	6	of	of	ADP
ftr-332	2619	7	securities	security	NOUN
ftr-332	2619	8	under	under	ADP
ftr-332	2619	9	§	§	PROPN
ftr-332	2619	10	1058	1058	NUM
ftr-332	2619	11	,	,	PUNCT
ftr-332	2619	12	the	the	DET
ftr-332	2619	13	loan	loan	NOUN
ftr-332	2619	14	agreement	agreement	NOUN
ftr-332	2619	15	must	must	AUX
ftr-332	2619	16	(	(	PUNCT
ftr-332	2619	17	1	1	X
ftr-332	2619	18	)	)	PUNCT
ftr-332	2619	19	provide	provide	VERB
ftr-332	2619	20	for	for	ADP
ftr-332	2619	21	the	the	DET
ftr-332	2619	22	return	return	NOUN
ftr-332	2619	23	to	to	ADP
ftr-332	2619	24	the	the	DET
ftr-332	2619	25	lender	lender	NOUN
ftr-332	2619	26	of	of	ADP
ftr-332	2619	27	identical	identical	ADJ
ftr-332	2619	28	securities	security	NOUN
ftr-332	2619	29	;	;	PUNCT
ftr-332	2619	30	(	(	PUNCT
ftr-332	2619	31	2	2	X
ftr-332	2619	32	)	)	PUNCT
ftr-332	2619	33	require	require	VERB
ftr-332	2619	34	payments	payment	NOUN
ftr-332	2619	35	to	to	ADP
ftr-332	2619	36	the	the	DET
ftr-332	2619	37	lender	lender	NOUN
ftr-332	2619	38	equal	equal	ADJ
ftr-332	2619	39	to	to	ADP
ftr-332	2619	40	all	all	DET
ftr-332	2619	41	interest	interest	NOUN
ftr-332	2619	42	,	,	PUNCT
ftr-332	2619	43	dividends	dividend	NOUN
ftr-332	2619	44	,	,	PUNCT
ftr-332	2619	45	and	and	CCONJ
ftr-332	2619	46	other	other	ADJ
ftr-332	2619	47	distributions	distribution	NOUN
ftr-332	2619	48	on	on	ADP
ftr-332	2619	49	the	the	DET
ftr-332	2619	50	securities	security	NOUN
ftr-332	2619	51	during	during	ADP
ftr-332	2619	52	the	the	DET
ftr-332	2619	53	period	period	NOUN
ftr-332	2619	54	of	of	ADP
ftr-332	2619	55	the	the	DET
ftr-332	2619	56	loan	loan	NOUN
ftr-332	2619	57	,	,	PUNCT
ftr-332	2619	58	and	and	CCONJ
ftr-332	2619	59	(	(	PUNCT
ftr-332	2619	60	3	3	X
ftr-332	2619	61	)	)	PUNCT
ftr-332	2619	62	not	not	PART
ftr-332	2619	63	reduce	reduce	VERB
ftr-332	2619	64	the	the	DET
ftr-332	2619	65	risk	risk	NOUN
ftr-332	2619	66	of	of	ADP
ftr-332	2619	67	loss	loss	NOUN
ftr-332	2619	68	or	or	CCONJ
ftr-332	2619	69	opportunity	opportunity	NOUN
ftr-332	2619	70	for	for	ADP
ftr-332	2619	71	gain	gain	NOUN
ftr-332	2619	72	of	of	ADP
ftr-332	2619	73	the	the	DET
ftr-332	2619	74	transferor	transferor	NOUN
ftr-332	2619	75	of	of	ADP
ftr-332	2619	76	the	the	DET
ftr-332	2619	77	securities	security	NOUN
ftr-332	2619	78	in	in	ADP
ftr-332	2619	79	the	the	DET
ftr-332	2619	80	securities	security	NOUN
ftr-332	2619	81	transferred	transfer	VERB
ftr-332	2619	82	.	.	PUNCT
ftr-332	2620	1	if	if	SCONJ
ftr-332	2620	2	any	any	PRON
ftr-332	2620	3	of	of	ADP
ftr-332	2620	4	these	these	DET
ftr-332	2620	5	conditions	condition	NOUN
ftr-332	2620	6	is	be	AUX
ftr-332	2620	7	not	not	PART
ftr-332	2620	8	satisfied	satisfied	ADJ
ftr-332	2620	9	,	,	PUNCT
ftr-332	2620	10	the	the	DET
ftr-332	2620	11	purported	purport	VERB
ftr-332	2620	12	loan	loan	NOUN
ftr-332	2620	13	will	will	AUX
ftr-332	2620	14	be	be	AUX
ftr-332	2620	15	treated	treat	VERB
ftr-332	2620	16	as	as	ADP
ftr-332	2620	17	a	a	DET
ftr-332	2620	18	realization	realization	NOUN
ftr-332	2620	19	event	event	NOUN
ftr-332	2620	20	.	.	PUNCT
ftr-332	2621	1	because	because	SCONJ
ftr-332	2621	2	the	the	DET
ftr-332	2621	3	taxpayer	taxpayer	NOUN
ftr-332	2621	4	could	could	AUX
ftr-332	2621	5	demand	demand	VERB
ftr-332	2621	6	return	return	NOUN
ftr-332	2621	7	of	of	ADP
ftr-332	2621	8	the	the	DET
ftr-332	2621	9	securities	security	NOUN
ftr-332	2621	10	only	only	ADV
ftr-332	2621	11	on	on	ADP
ftr-332	2621	12	three	three	NUM
ftr-332	2621	13	specified	specified	ADJ
ftr-332	2621	14	dates	date	NOUN
ftr-332	2621	15	,	,	PUNCT
ftr-332	2621	16	and	and	CCONJ
ftr-332	2621	17	not	not	PART
ftr-332	2621	18	at	at	ADP
ftr-332	2621	19	any	any	DET
ftr-332	2621	20	time	time	NOUN
ftr-332	2621	21	during	during	ADP
ftr-332	2621	22	the	the	DET
ftr-332	2621	23	term	term	NOUN
ftr-332	2621	24	of	of	ADP
ftr-332	2621	25	the	the	DET
ftr-332	2621	26	loan	loan	NOUN
ftr-332	2621	27	,	,	PUNCT
ftr-332	2621	28	he	he	PRON
ftr-332	2621	29	could	could	AUX
ftr-332	2621	30	not	not	PART
ftr-332	2621	31	sell	sell	VERB
ftr-332	2621	32	the	the	DET
ftr-332	2621	33	securities	security	NOUN
ftr-332	2621	34	to	to	PART
ftr-332	2621	35	realize	realize	VERB
ftr-332	2621	36	a	a	DET
ftr-332	2621	37	gain	gain	NOUN
ftr-332	2621	38	at	at	ADP
ftr-332	2621	39	any	any	PRON
ftr-332	2621	40	and	and	CCONJ
ftr-332	2621	41	all	all	DET
ftr-332	2621	42	times	time	NOUN
ftr-332	2621	43	that	that	SCONJ
ftr-332	2621	44	the	the	DET
ftr-332	2621	45	possibility	possibility	NOUN
ftr-332	2621	46	for	for	SCONJ
ftr-332	2621	47	a	a	DET
ftr-332	2621	48	profitable	profitable	ADJ
ftr-332	2621	49	sale	sale	NOUN
ftr-332	2621	50	arose	arise	VERB
ftr-332	2621	51	.	.	PUNCT
ftr-332	2622	1	thus	thus	ADV
ftr-332	2622	2	,	,	PUNCT
ftr-332	2622	3	the	the	DET
ftr-332	2622	4	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2622	5	opportunity	opportunity	NOUN
ftr-332	2622	6	for	for	ADP
ftr-332	2622	7	gain	gain	NOUN
ftr-332	2622	8	with	with	ADP
ftr-332	2622	9	respect	respect	NOUN
ftr-332	2622	10	to	to	ADP
ftr-332	2622	11	the	the	DET
ftr-332	2622	12	transferred	transfer	VERB
ftr-332	2622	13	securities	security	NOUN
ftr-332	2622	14	transferred	transfer	VERB
ftr-332	2622	15	was	be	AUX
ftr-332	2622	16	reduced	reduce	VERB
ftr-332	2622	17	.	.	PUNCT
ftr-332	2623	1	judge	judge	PROPN
ftr-332	2623	2	kroupa	kroupa	PROPN
ftr-332	2623	3	rejected	reject	VERB
ftr-332	2623	4	the	the	DET
ftr-332	2623	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2623	6	argument	argument	NOUN
ftr-332	2623	7	that	that	SCONJ
ftr-332	2623	8	because	because	SCONJ
ftr-332	2623	9	the	the	DET
ftr-332	2623	10	taxpayer	taxpayer	NOUN
ftr-332	2623	11	had	have	AUX
ftr-332	2623	12	not	not	PART
ftr-332	2623	13	surrendered	surrender	VERB
ftr-332	2623	14	all	all	DET
ftr-332	2623	15	opportunity	opportunity	NOUN
ftr-332	2623	16	to	to	PART
ftr-332	2623	17	realize	realize	VERB
ftr-332	2623	18	a	a	DET
ftr-332	2623	19	gain	gain	NOUN
ftr-332	2623	20	with	with	ADP
ftr-332	2623	21	respect	respect	NOUN
ftr-332	2623	22	to	to	ADP
ftr-332	2623	23	the	the	DET
ftr-332	2623	24	securities	security	NOUN
ftr-332	2623	25	that	that	PRON
ftr-332	2623	26	the	the	DET
ftr-332	2623	27	third	third	ADJ
ftr-332	2623	28	condition	condition	NOUN
ftr-332	2623	29	prerequisite	prerequisite	NOUN
ftr-332	2623	30	to	to	ADP
ftr-332	2623	31	qualifying	qualify	VERB
ftr-332	2623	32	for	for	ADP
ftr-332	2623	33	loan	loan	NOUN
ftr-332	2623	34	treatment	treatment	NOUN
ftr-332	2623	35	under	under	ADP
ftr-332	2623	36	§	§	PROPN
ftr-332	2623	37	1058	1058	NUM
ftr-332	2623	38	had	have	AUX
ftr-332	2623	39	been	be	AUX
ftr-332	2623	40	satisfied	satisfied	ADJ
ftr-332	2623	41	.	.	PUNCT
ftr-332	2624	1	the	the	DET
ftr-332	2624	2	statutory	statutory	ADJ
ftr-332	2624	3	test	test	NOUN
ftr-332	2624	4	for	for	ADP
ftr-332	2624	5	disqualification	disqualification	NOUN
ftr-332	2624	6	does	do	AUX
ftr-332	2624	7	not	not	PART
ftr-332	2624	8	require	require	VERB
ftr-332	2624	9	complete	complete	ADJ
ftr-332	2624	10	elimination	elimination	NOUN
ftr-332	2624	11	of	of	ADP
ftr-332	2624	12	the	the	DET
ftr-332	2624	13	benefits	benefit	NOUN
ftr-332	2624	14	of	of	ADP
ftr-332	2624	15	ownership	ownership	NOUN
ftr-332	2624	16	,	,	PUNCT
ftr-332	2624	17	but	but	CCONJ
ftr-332	2624	18	merely	merely	ADV
ftr-332	2624	19	a	a	DET
ftr-332	2624	20	reduction	reduction	NOUN
ftr-332	2624	21	.	.	PUNCT
ftr-332	2625	1	as	as	ADP
ftr-332	2625	2	a	a	DET
ftr-332	2625	3	result	result	NOUN
ftr-332	2625	4	,	,	PUNCT
ftr-332	2625	5	the	the	DET
ftr-332	2625	6	―loan‖	―loan‖	PROPN
ftr-332	2625	7	of	of	ADP
ftr-332	2625	8	the	the	DET
ftr-332	2625	9	securities	security	NOUN
ftr-332	2625	10	in	in	ADP
ftr-332	2625	11	2001	2001	NUM
ftr-332	2625	12	was	be	AUX
ftr-332	2625	13	treated	treat	VERB
ftr-332	2625	14	as	as	ADP
ftr-332	2625	15	a	a	DET
ftr-332	2625	16	sale	sale	NOUN
ftr-332	2625	17	on	on	ADP
ftr-332	2625	18	which	which	PRON
ftr-332	2625	19	no	no	DET
ftr-332	2625	20	gain	gain	NOUN
ftr-332	2625	21	was	be	AUX
ftr-332	2625	22	realized	realize	VERB
ftr-332	2625	23	(	(	PUNCT
ftr-332	2625	24	because	because	SCONJ
ftr-332	2625	25	the	the	DET
ftr-332	2625	26	basis	basis	NOUN
ftr-332	2625	27	and	and	CCONJ
ftr-332	2625	28	amount	amount	NOUN
ftr-332	2625	29	realized	realize	VERB
ftr-332	2625	30	were	be	AUX
ftr-332	2625	31	identical	identical	ADJ
ftr-332	2625	32	)	)	PUNCT
ftr-332	2625	33	,	,	PUNCT
ftr-332	2625	34	and	and	CCONJ
ftr-332	2625	35	the	the	DET
ftr-332	2625	36	―repayment‖	―repayment‖	PROPN
ftr-332	2625	37	of	of	ADP
ftr-332	2625	38	the	the	DET
ftr-332	2625	39	securities	security	NOUN
ftr-332	2625	40	to	to	ADP
ftr-332	2625	41	the	the	DET
ftr-332	2625	42	taxpayer	taxpayer	NOUN
ftr-332	2625	43	in	in	ADP
ftr-332	2625	44	2003	2003	NUM
ftr-332	2625	45	was	be	AUX
ftr-332	2625	46	treated	treat	VERB
ftr-332	2625	47	as	as	ADP
ftr-332	2625	48	a	a	DET
ftr-332	2625	49	repurchase	repurchase	NOUN
ftr-332	2625	50	followed	follow	VERB
ftr-332	2625	51	by	by	ADP
ftr-332	2625	52	a	a	DET
ftr-332	2625	53	resale	resale	NOUN
ftr-332	2625	54	to	to	ADP
ftr-332	2625	55	refco	refco	NOUN
ftr-332	2625	56	on	on	ADP
ftr-332	2625	57	which	which	PRON
ftr-332	2625	58	a	a	DET
ftr-332	2625	59	$	$	SYM
ftr-332	2625	60	13.5	13.5	NUM
ftr-332	2625	61	million	million	NUM
ftr-332	2625	62	short	short	ADJ
ftr-332	2625	63	term	term	NOUN
ftr-332	2625	64	capital	capital	NOUN
ftr-332	2625	65	gain	gain	NOUN
ftr-332	2625	66	was	be	AUX
ftr-332	2625	67	realized	realize	VERB
ftr-332	2625	68	.	.	PUNCT
ftr-332	2626	1	2012	2012	NUM
ftr-332	2626	2	]	]	PUNCT
ftr-332	2626	3	recent	recent	ADJ
ftr-332	2626	4	developments	development	NOUN
ftr-332	2626	5	in	in	ADP
ftr-332	2626	6	federal	federal	ADJ
ftr-332	2626	7	income	income	NOUN
ftr-332	2626	8	taxation	taxation	NOUN
ftr-332	2626	9	307	307	NUM
ftr-332	2626	10	furthermore	furthermore	ADV
ftr-332	2626	11	,	,	PUNCT
ftr-332	2626	12	the	the	DET
ftr-332	2626	13	taxpayer	taxpayer	NOUN
ftr-332	2626	14	was	be	AUX
ftr-332	2626	15	not	not	PART
ftr-332	2626	16	entitled	entitle	VERB
ftr-332	2626	17	to	to	PART
ftr-332	2626	18	deduct	deduct	VERB
ftr-332	2626	19	the	the	DET
ftr-332	2626	20	cash	cash	NOUN
ftr-332	2626	21	collateral	collateral	NOUN
ftr-332	2626	22	fees	fee	NOUN
ftr-332	2626	23	paid	pay	VERB
ftr-332	2626	24	as	as	ADP
ftr-332	2626	25	interest	interest	NOUN
ftr-332	2626	26	in	in	ADP
ftr-332	2626	27	connection	connection	NOUN
ftr-332	2626	28	with	with	ADP
ftr-332	2626	29	the	the	DET
ftr-332	2626	30	purported	purport	VERB
ftr-332	2626	31	securities	security	NOUN
ftr-332	2626	32	lending	lending	NOUN
ftr-332	2626	33	arrangement	arrangement	NOUN
ftr-332	2626	34	because	because	SCONJ
ftr-332	2626	35	no	no	DET
ftr-332	2626	36	debt	debt	NOUN
ftr-332	2626	37	existed	exist	VERB
ftr-332	2626	38	.	.	PUNCT
ftr-332	2627	1	the	the	DET
ftr-332	2627	2	cash	cash	NOUN
ftr-332	2627	3	transferred	transfer	VERB
ftr-332	2627	4	in	in	ADP
ftr-332	2627	5	2001	2001	NUM
ftr-332	2627	6	represented	represent	VERB
ftr-332	2627	7	the	the	DET
ftr-332	2627	8	proceeds	proceed	NOUN
ftr-332	2627	9	of	of	ADP
ftr-332	2627	10	the	the	DET
ftr-332	2627	11	first	first	ADJ
ftr-332	2627	12	sale	sale	NOUN
ftr-332	2627	13	and	and	CCONJ
ftr-332	2627	14	not	not	PART
ftr-332	2627	15	collateral	collateral	NOUN
ftr-332	2627	16	for	for	ADP
ftr-332	2627	17	a	a	DET
ftr-332	2627	18	securities	security	NOUN
ftr-332	2627	19	loan	loan	NOUN
ftr-332	2627	20	.	.	PUNCT
ftr-332	2628	1	thus	thus	ADV
ftr-332	2628	2	,	,	PUNCT
ftr-332	2628	3	no	no	DET
ftr-332	2628	4	―cash	―cash	PUNCT
ftr-332	2628	5	collateral‖	collateral‖	PUNCT
ftr-332	2628	6	was	be	AUX
ftr-332	2628	7	outstanding	outstanding	ADJ
ftr-332	2628	8	during	during	ADP
ftr-332	2628	9	the	the	DET
ftr-332	2628	10	relevant	relevant	ADJ
ftr-332	2628	11	years	year	NOUN
ftr-332	2628	12	on	on	ADP
ftr-332	2628	13	which	which	PRON
ftr-332	2628	14	the	the	DET
ftr-332	2628	15	claimed	claim	VERB
ftr-332	2628	16	collateral	collateral	NOUN
ftr-332	2628	17	fees	fee	NOUN
ftr-332	2628	18	could	could	AUX
ftr-332	2628	19	accrue	accrue	VERB
ftr-332	2628	20	.	.	PUNCT
ftr-332	2629	1	a.	a.	NOUN
ftr-332	2629	2	on	on	ADP
ftr-332	2629	3	appeal	appeal	NOUN
ftr-332	2629	4	,	,	PUNCT
ftr-332	2629	5	every	every	DET
ftr-332	2629	6	argument	argument	NOUN
ftr-332	2629	7	in	in	ADP
ftr-332	2629	8	the	the	DET
ftr-332	2629	9	taxpayer	taxpayer	NOUN
ftr-332	2629	10	’s	’s	PART
ftr-332	2629	11	kitchen	kitchen	NOUN
ftr-332	2629	12	sink	sink	NOUN
ftr-332	2629	13	goes	go	VERB
ftr-332	2629	14	down	down	ADP
ftr-332	2629	15	the	the	DET
ftr-332	2629	16	drain	drain	NOUN
ftr-332	2629	17	.	.	PUNCT
ftr-332	2630	1	samueli	samueli	PROPN
ftr-332	2631	1	v.	v.	PROPN
ftr-332	2631	2	commissioner	commissioner	PROPN
ftr-332	2631	3	,	,	PUNCT
ftr-332	2631	4	658	658	NUM
ftr-332	2631	5	f.3d	f.3d	NUM
ftr-332	2631	6	992	992	NUM
ftr-332	2631	7	(	(	PUNCT
ftr-332	2631	8	9th	9th	ADJ
ftr-332	2631	9	cir	cir	NOUN
ftr-332	2631	10	.	.	PUNCT
ftr-332	2631	11	9/15/11	9/15/11	NUM
ftr-332	2631	12	)	)	PUNCT
ftr-332	2631	13	.	.	PUNCT
ftr-332	2632	1	in	in	ADP
ftr-332	2632	2	an	an	DET
ftr-332	2632	3	opinion	opinion	NOUN
ftr-332	2632	4	by	by	ADP
ftr-332	2632	5	judge	judge	PROPN
ftr-332	2632	6	tashima	tashima	PROPN
ftr-332	2632	7	,	,	PUNCT
ftr-332	2632	8	the	the	DET
ftr-332	2632	9	ninth	ninth	ADJ
ftr-332	2632	10	circuit	circuit	NOUN
ftr-332	2632	11	affirmed	affirm	VERB
ftr-332	2632	12	the	the	DET
ftr-332	2632	13	tax	tax	NOUN
ftr-332	2632	14	court	court	NOUN
ftr-332	2632	15	.	.	PUNCT
ftr-332	2633	1	the	the	DET
ftr-332	2633	2	first	first	ADJ
ftr-332	2633	3	sentence	sentence	NOUN
ftr-332	2633	4	was	be	AUX
ftr-332	2633	5	worded	word	VERB
ftr-332	2633	6	in	in	ADP
ftr-332	2633	7	an	an	DET
ftr-332	2633	8	manner	manner	NOUN
ftr-332	2633	9	that	that	PRON
ftr-332	2633	10	left	leave	VERB
ftr-332	2633	11	no	no	DET
ftr-332	2633	12	suspense	suspense	NOUN
ftr-332	2633	13	:	:	PUNCT
ftr-332	2633	14	―this	―this	DET
ftr-332	2633	15	case	case	NOUN
ftr-332	2633	16	requires	require	VERB
ftr-332	2633	17	us	we	PRON
ftr-332	2633	18	to	to	PART
ftr-332	2633	19	decide	decide	VERB
ftr-332	2633	20	whether	whether	SCONJ
ftr-332	2633	21	a	a	DET
ftr-332	2633	22	purported	purport	VERB
ftr-332	2633	23	securities	security	NOUN
ftr-332	2633	24	loan	loan	NOUN
ftr-332	2633	25	with	with	ADP
ftr-332	2633	26	a	a	DET
ftr-332	2633	27	fixed	fix	VERB
ftr-332	2633	28	term	term	NOUN
ftr-332	2633	29	of	of	ADP
ftr-332	2633	30	at	at	ADV
ftr-332	2633	31	least	least	ADV
ftr-332	2633	32	250	250	NUM
ftr-332	2633	33	days	day	NOUN
ftr-332	2633	34	and	and	CCONJ
ftr-332	2633	35	possibly	possibly	ADV
ftr-332	2633	36	as	as	ADV
ftr-332	2633	37	long	long	ADJ
ftr-332	2633	38	as	as	ADP
ftr-332	2633	39	450	450	NUM
ftr-332	2633	40	days	day	NOUN
ftr-332	2633	41	,	,	PUNCT
ftr-332	2633	42	entered	enter	VERB
ftr-332	2633	43	into	into	ADP
ftr-332	2633	44	not	not	PART
ftr-332	2633	45	for	for	ADP
ftr-332	2633	46	the	the	DET
ftr-332	2633	47	purpose	purpose	NOUN
ftr-332	2633	48	of	of	ADP
ftr-332	2633	49	providing	provide	VERB
ftr-332	2633	50	the	the	DET
ftr-332	2633	51	borrower	borrower	NOUN
ftr-332	2633	52	with	with	ADP
ftr-332	2633	53	access	access	NOUN
ftr-332	2633	54	to	to	ADP
ftr-332	2633	55	the	the	DET
ftr-332	2633	56	lent	lent	NOUN
ftr-332	2633	57	securities	security	NOUN
ftr-332	2633	58	,	,	PUNCT
ftr-332	2633	59	but	but	CCONJ
ftr-332	2633	60	instead	instead	ADV
ftr-332	2633	61	for	for	ADP
ftr-332	2633	62	the	the	DET
ftr-332	2633	63	purpose	purpose	NOUN
ftr-332	2633	64	of	of	ADP
ftr-332	2633	65	avoiding	avoid	VERB
ftr-332	2633	66	taxable	taxable	ADJ
ftr-332	2633	67	income	income	NOUN
ftr-332	2633	68	for	for	ADP
ftr-332	2633	69	the	the	DET
ftr-332	2633	70	lender	lender	NOUN
ftr-332	2633	71	,	,	PUNCT
ftr-332	2633	72	qualifies	qualify	VERB
ftr-332	2633	73	for	for	ADP
ftr-332	2633	74	nonrecognition	nonrecognition	NOUN
ftr-332	2633	75	treatment	treatment	NOUN
ftr-332	2633	76	as	as	ADP
ftr-332	2633	77	a	a	DET
ftr-332	2633	78	securities	security	NOUN
ftr-332	2633	79	loan	loan	NOUN
ftr-332	2633	80	pursuant	pursuant	NOUN
ftr-332	2633	81	to	to	ADP
ftr-332	2633	82	§	§	PROPN
ftr-332	2633	83	1058	1058	NUM
ftr-332	2633	84	...	...	PUNCT
ftr-332	2634	1	.‖	.‖	NOUN
ftr-332	2634	2	the	the	DET
ftr-332	2634	3	core	core	NOUN
ftr-332	2634	4	reasoning	reasoning	NOUN
ftr-332	2634	5	of	of	ADP
ftr-332	2634	6	the	the	DET
ftr-332	2634	7	court	court	NOUN
ftr-332	2634	8	of	of	ADP
ftr-332	2634	9	appeals	appeals	PROPN
ftr-332	2634	10	was	be	AUX
ftr-332	2634	11	the	the	DET
ftr-332	2634	12	same	same	ADJ
ftr-332	2634	13	as	as	ADP
ftr-332	2634	14	the	the	DET
ftr-332	2634	15	tax	tax	NOUN
ftr-332	2634	16	court‘s	court‘s	PROPN
ftr-332	2634	17	.	.	PUNCT
ftr-332	2635	1	the	the	DET
ftr-332	2635	2	plain	plain	ADJ
ftr-332	2635	3	language	language	NOUN
ftr-332	2635	4	of	of	ADP
ftr-332	2635	5	§	§	NOUN
ftr-332	2635	6	1058(b)(3	1058(b)(3	NUM
ftr-332	2635	7	)	)	PUNCT
ftr-332	2635	8	,	,	PUNCT
ftr-332	2635	9	with	with	ADP
ftr-332	2635	10	the	the	DET
ftr-332	2635	11	gloss	gloss	NOUN
ftr-332	2635	12	provided	provide	VERB
ftr-332	2635	13	by	by	ADP
ftr-332	2635	14	elementary	elementary	ADJ
ftr-332	2635	15	economic	economic	ADJ
ftr-332	2635	16	analysis	analysis	NOUN
ftr-332	2635	17	,	,	PUNCT
ftr-332	2635	18	supports	support	VERB
ftr-332	2635	19	the	the	DET
ftr-332	2635	20	tax	tax	NOUN
ftr-332	2635	21	court‘s	court‘s	NOUN
ftr-332	2635	22	conclusion	conclusion	NOUN
ftr-332	2635	23	on	on	ADP
ftr-332	2635	24	this	this	DET
ftr-332	2635	25	point	point	NOUN
ftr-332	2635	26	.	.	PUNCT
ftr-332	2636	1	taxpayers	taxpayer	NOUN
ftr-332	2636	2	relinquished	relinquish	VERB
ftr-332	2636	3	all	all	DET
ftr-332	2636	4	control	control	NOUN
ftr-332	2636	5	over	over	ADP
ftr-332	2636	6	the	the	DET
ftr-332	2636	7	securities	security	NOUN
ftr-332	2636	8	to	to	AUX
ftr-332	2636	9	refco	refco	VERB
ftr-332	2636	10	for	for	ADP
ftr-332	2636	11	all	all	DET
ftr-332	2636	12	but	but	SCONJ
ftr-332	2636	13	two	two	NUM
ftr-332	2636	14	days	day	NOUN
ftr-332	2636	15	in	in	ADP
ftr-332	2636	16	a	a	DET
ftr-332	2636	17	term	term	NOUN
ftr-332	2636	18	of	of	ADP
ftr-332	2636	19	approximately	approximately	ADV
ftr-332	2636	20	450	450	NUM
ftr-332	2636	21	days	day	NOUN
ftr-332	2636	22	.	.	PUNCT
ftr-332	2637	1	during	during	ADP
ftr-332	2637	2	this	this	DET
ftr-332	2637	3	period	period	NOUN
ftr-332	2637	4	,	,	PUNCT
ftr-332	2637	5	taxpayers	taxpayer	NOUN
ftr-332	2637	6	could	could	AUX
ftr-332	2637	7	not	not	PART
ftr-332	2637	8	have	have	AUX
ftr-332	2637	9	taken	take	VERB
ftr-332	2637	10	advantage	advantage	NOUN
ftr-332	2637	11	of	of	ADP
ftr-332	2637	12	a	a	DET
ftr-332	2637	13	short	short	ADV
ftr-332	2637	14	-	-	PUNCT
ftr-332	2637	15	lived	live	VERB
ftr-332	2637	16	spike	spike	NOUN
ftr-332	2637	17	in	in	ADP
ftr-332	2637	18	the	the	DET
ftr-332	2637	19	market	market	NOUN
ftr-332	2637	20	value	value	NOUN
ftr-332	2637	21	of	of	ADP
ftr-332	2637	22	the	the	DET
ftr-332	2637	23	securities	security	NOUN
ftr-332	2637	24	,	,	PUNCT
ftr-332	2637	25	because	because	SCONJ
ftr-332	2637	26	they	they	PRON
ftr-332	2637	27	had	have	VERB
ftr-332	2637	28	no	no	DET
ftr-332	2637	29	right	right	NOUN
ftr-332	2637	30	to	to	PART
ftr-332	2637	31	call	call	VERB
ftr-332	2637	32	the	the	DET
ftr-332	2637	33	securities	security	NOUN
ftr-332	2637	34	back	back	ADV
ftr-332	2637	35	from	from	ADP
ftr-332	2637	36	refco	refco	NOUN
ftr-332	2637	37	and	and	CCONJ
ftr-332	2637	38	sell	sell	VERB
ftr-332	2637	39	them	they	PRON
ftr-332	2637	40	at	at	ADP
ftr-332	2637	41	that	that	DET
ftr-332	2637	42	increased	increase	VERB
ftr-332	2637	43	price	price	NOUN
ftr-332	2637	44	until	until	ADP
ftr-332	2637	45	several	several	ADJ
ftr-332	2637	46	months	month	NOUN
ftr-332	2637	47	later	later	ADV
ftr-332	2637	48	.	.	PUNCT
ftr-332	2638	1	common	common	ADJ
ftr-332	2638	2	sense	sense	NOUN
ftr-332	2638	3	compels	compel	VERB
ftr-332	2638	4	the	the	DET
ftr-332	2638	5	conclusion	conclusion	NOUN
ftr-332	2638	6	that	that	SCONJ
ftr-332	2638	7	this	this	PRON
ftr-332	2638	8	reduced	reduce	VERB
ftr-332	2638	9	the	the	DET
ftr-332	2638	10	opportunity	opportunity	NOUN
ftr-332	2638	11	for	for	ADP
ftr-332	2638	12	gain	gain	NOUN
ftr-332	2638	13	that	that	SCONJ
ftr-332	2638	14	a	a	DET
ftr-332	2638	15	normal	normal	ADJ
ftr-332	2638	16	owner	owner	NOUN
ftr-332	2638	17	of	of	ADP
ftr-332	2638	18	the	the	DET
ftr-332	2638	19	securities	security	NOUN
ftr-332	2638	20	would	would	AUX
ftr-332	2638	21	have	have	AUX
ftr-332	2638	22	enjoyed	enjoy	VERB
ftr-332	2638	23	.	.	PUNCT
ftr-332	2639	1			PUNCT
ftr-332	2640	1	the	the	DET
ftr-332	2640	2	court	court	NOUN
ftr-332	2640	3	rejected	reject	VERB
ftr-332	2640	4	the	the	DET
ftr-332	2640	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2640	6	argument	argument	NOUN
ftr-332	2640	7	,	,	PUNCT
ftr-332	2640	8	which	which	PRON
ftr-332	2640	9	it	it	PRON
ftr-332	2640	10	labeled	label	VERB
ftr-332	2640	11	as	as	ADP
ftr-332	2640	12	―superficially	―superficially	ADV
ftr-332	2640	13	appealing‖	appealing‖	PROPN
ftr-332	2640	14	that	that	PRON
ftr-332	2640	15	―their	―their	DET
ftr-332	2640	16	inability	inability	NOUN
ftr-332	2640	17	to	to	PART
ftr-332	2640	18	secure	secure	VERB
ftr-332	2640	19	the	the	DET
ftr-332	2640	20	return	return	NOUN
ftr-332	2640	21	of	of	ADP
ftr-332	2640	22	the	the	DET
ftr-332	2640	23	securities	security	NOUN
ftr-332	2640	24	on	on	ADP
ftr-332	2640	25	demand	demand	NOUN
ftr-332	2640	26	did	do	AUX
ftr-332	2640	27	not	not	PART
ftr-332	2640	28	affect	affect	VERB
ftr-332	2640	29	their	their	PRON
ftr-332	2640	30	ability	ability	NOUN
ftr-332	2640	31	to	to	PART
ftr-332	2640	32	recognize	recognize	VERB
ftr-332	2640	33	gain	gain	NOUN
ftr-332	2640	34	because	because	SCONJ
ftr-332	2640	35	the	the	DET
ftr-332	2640	36	securities	security	NOUN
ftr-332	2640	37	were	be	AUX
ftr-332	2640	38	‗zero	‗zero	NOUN
ftr-332	2640	39	-	-	PUNCT
ftr-332	2640	40	coupon	coupon	NOUN
ftr-332	2640	41	bonds	bond	NOUN
ftr-332	2640	42	whose	whose	DET
ftr-332	2640	43	value	value	NOUN
ftr-332	2640	44	[	[	X
ftr-332	2640	45	did	do	AUX
ftr-332	2640	46	]	]	X
ftr-332	2640	47	not	not	PART
ftr-332	2640	48	widely	widely	ADV
ftr-332	2640	49	fluctuate	fluctuate	VERB
ftr-332	2640	50	with	with	ADP
ftr-332	2640	51	windfall	windfall	NOUN
ftr-332	2640	52	profits	profit	NOUN
ftr-332	2640	53	at	at	ADP
ftr-332	2640	54	some	some	DET
ftr-332	2640	55	momentary	momentary	ADJ
ftr-332	2640	56	period,‘‖	period,‘‖	NOUN
ftr-332	2640	57	because	because	SCONJ
ftr-332	2640	58	―when	―when	ADV
ftr-332	2640	59	one	one	NOUN
ftr-332	2640	60	owns	own	VERB
ftr-332	2640	61	$	$	SYM
ftr-332	2640	62	1.6	1.6	NUM
ftr-332	2640	63	billion	billion	NUM
ftr-332	2640	64	of	of	ADP
ftr-332	2640	65	a	a	DET
ftr-332	2640	66	particular	particular	ADJ
ftr-332	2640	67	security	security	NOUN
ftr-332	2640	68	,	,	PUNCT
ftr-332	2640	69	even	even	ADV
ftr-332	2640	70	a	a	DET
ftr-332	2640	71	small	small	ADJ
ftr-332	2640	72	fluctuation	fluctuation	NOUN
ftr-332	2640	73	in	in	ADP
ftr-332	2640	74	value	value	NOUN
ftr-332	2640	75	can	can	AUX
ftr-332	2640	76	produce	produce	VERB
ftr-332	2640	77	a	a	DET
ftr-332	2640	78	significant	significant	ADJ
ftr-332	2640	79	opportunity	opportunity	NOUN
ftr-332	2640	80	,	,	PUNCT
ftr-332	2640	81	in	in	ADP
ftr-332	2640	82	absolute	absolute	ADJ
ftr-332	2640	83	terms	term	NOUN
ftr-332	2640	84	,	,	PUNCT
ftr-332	2640	85	for	for	ADP
ftr-332	2640	86	profit.‖	profit.‖	NOUN
ftr-332	2640	87	furthermore	furthermore	ADV
ftr-332	2640	88	,	,	PUNCT
ftr-332	2640	89	―refco‘s	―refco‘s	ADJ
ftr-332	2640	90	option	option	NOUN
ftr-332	2640	91	to	to	PART
ftr-332	2640	92	purchase	purchase	VERB
ftr-332	2640	93	the	the	DET
ftr-332	2640	94	securities	security	NOUN
ftr-332	2640	95	at	at	ADP
ftr-332	2640	96	the	the	DET
ftr-332	2640	97	liborbased	liborbase	VERB
ftr-332	2640	98	prices	price	NOUN
ftr-332	2640	99	still	still	ADV
ftr-332	2640	100	affected	affect	VERB
ftr-332	2640	101	taxpayers	taxpayer	NOUN
ftr-332	2640	102	‘	‘	PART
ftr-332	2640	103	ability	ability	NOUN
ftr-332	2640	104	to	to	PART
ftr-332	2640	105	realize	realize	VERB
ftr-332	2640	106	the	the	DET
ftr-332	2640	107	market	market	NOUN
ftr-332	2640	108	price	price	NOUN
ftr-332	2640	109	of	of	ADP
ftr-332	2640	110	the	the	DET
ftr-332	2640	111	securities	security	NOUN
ftr-332	2640	112	on	on	ADP
ftr-332	2640	113	the	the	DET
ftr-332	2640	114	dates	date	NOUN
ftr-332	2640	115	when	when	SCONJ
ftr-332	2640	116	they	they	PRON
ftr-332	2640	117	had	have	VERB
ftr-332	2640	118	the	the	DET
ftr-332	2640	119	option	option	NOUN
ftr-332	2640	120	of	of	ADP
ftr-332	2640	121	getting	get	VERB
ftr-332	2640	122	them	they	PRON
ftr-332	2640	123	back	back	ADV
ftr-332	2640	124	from	from	ADP
ftr-332	2640	125	refco.‖	refco.‖	NOUN
ftr-332	2640	126			NOUN
ftr-332	2641	1	the	the	DET
ftr-332	2641	2	court	court	NOUN
ftr-332	2641	3	noted	note	VERB
ftr-332	2641	4	,	,	PUNCT
ftr-332	2641	5	however	however	ADV
ftr-332	2641	6	,	,	PUNCT
ftr-332	2641	7	that	that	SCONJ
ftr-332	2641	8	its	its	PRON
ftr-332	2641	9	conclusion	conclusion	NOUN
ftr-332	2641	10	that	that	SCONJ
ftr-332	2641	11	the	the	DET
ftr-332	2641	12	transaction	transaction	NOUN
ftr-332	2641	13	at	at	ADP
ftr-332	2641	14	issue	issue	NOUN
ftr-332	2641	15	reduced	reduce	VERB
ftr-332	2641	16	the	the	DET
ftr-332	2641	17	taxpayers	taxpayer	NOUN
ftr-332	2641	18	‘	'	PUNCT
ftr-332	2641	19	opportunity	opportunity	NOUN
ftr-332	2641	20	for	for	ADP
ftr-332	2641	21	gain	gain	NOUN
ftr-332	2641	22	―does	―does	PUNCT
ftr-332	2641	23	not	not	PART
ftr-332	2641	24	necessarily	necessarily	ADV
ftr-332	2641	25	imply	imply	VERB
ftr-332	2641	26	a	a	DET
ftr-332	2641	27	conclusion	conclusion	NOUN
ftr-332	2641	28	that	that	SCONJ
ftr-332	2641	29	a	a	DET
ftr-332	2641	30	securities	security	NOUN
ftr-332	2641	31	loan	loan	NOUN
ftr-332	2641	32	must	must	AUX
ftr-332	2641	33	be	be	AUX
ftr-332	2641	34	308	308	NUM
ftr-332	2641	35	florida	florida	PROPN
ftr-332	2641	36	tax	tax	NOUN
ftr-332	2641	37	review	review	NOUN
ftr-332	2641	38	[	[	X
ftr-332	2641	39	vol	vol	NOUN
ftr-332	2641	40	.	.	PUNCT
ftr-332	2642	1	12:5	12:5	NUM
ftr-332	2642	2	terminable	terminable	ADJ
ftr-332	2642	3	upon	upon	SCONJ
ftr-332	2642	4	demand	demand	NOUN
ftr-332	2642	5	to	to	PART
ftr-332	2642	6	satisfy	satisfy	VERB
ftr-332	2642	7	the	the	DET
ftr-332	2642	8	requirements	requirement	NOUN
ftr-332	2642	9	of	of	ADP
ftr-332	2642	10	§	§	PROPN
ftr-332	2642	11	1058(b)(3),‖	1058(b)(3),‖	NUM
ftr-332	2642	12	but	but	CCONJ
ftr-332	2642	13	declined	decline	VERB
ftr-332	2642	14	to	to	PART
ftr-332	2642	15	address	address	VERB
ftr-332	2642	16	the	the	DET
ftr-332	2642	17	issue	issue	NOUN
ftr-332	2642	18	further	far	ADV
ftr-332	2642	19	,	,	PUNCT
ftr-332	2642	20	noting	note	VERB
ftr-332	2642	21	that	that	SCONJ
ftr-332	2642	22	additional	additional	ADJ
ftr-332	2642	23	guidance	guidance	NOUN
ftr-332	2642	24	from	from	ADP
ftr-332	2642	25	the	the	DET
ftr-332	2642	26	irs	irs	PROPN
ftr-332	2642	27	and	and	CCONJ
ftr-332	2642	28	treasury	treasury	PROPN
ftr-332	2642	29	should	should	AUX
ftr-332	2642	30	deal	deal	VERB
ftr-332	2642	31	with	with	ADP
ftr-332	2642	32	the	the	DET
ftr-332	2642	33	issue	issue	NOUN
ftr-332	2642	34	.	.	PUNCT
ftr-332	2643	1			PUNCT
ftr-332	2643	2	the	the	DET
ftr-332	2643	3	court	court	NOUN
ftr-332	2643	4	also	also	ADV
ftr-332	2643	5	rejected	reject	VERB
ftr-332	2643	6	the	the	DET
ftr-332	2643	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2643	8	argument	argument	NOUN
ftr-332	2643	9	that	that	SCONJ
ftr-332	2643	10	§	§	PROPN
ftr-332	2643	11	1058	1058	NUM
ftr-332	2643	12	is	be	AUX
ftr-332	2643	13	merely	merely	ADV
ftr-332	2643	14	a	a	DET
ftr-332	2643	15	safe	safe	ADJ
ftr-332	2643	16	harbor	harbor	NOUN
ftr-332	2643	17	and	and	CCONJ
ftr-332	2643	18	even	even	ADV
ftr-332	2643	19	if	if	SCONJ
ftr-332	2643	20	the	the	DET
ftr-332	2643	21	transaction	transaction	NOUN
ftr-332	2643	22	did	do	AUX
ftr-332	2643	23	not	not	PART
ftr-332	2643	24	qualify	qualify	VERB
ftr-332	2643	25	under	under	ADP
ftr-332	2643	26	§	§	PROPN
ftr-332	2643	27	1058	1058	NUM
ftr-332	2643	28	,	,	PUNCT
ftr-332	2643	29	it	it	PRON
ftr-332	2643	30	nevertheless	nevertheless	ADV
ftr-332	2643	31	was	be	AUX
ftr-332	2643	32	a	a	DET
ftr-332	2643	33	loan	loan	NOUN
ftr-332	2643	34	under	under	ADP
ftr-332	2643	35	general	general	ADJ
ftr-332	2643	36	tax	tax	NOUN
ftr-332	2643	37	principles	principle	NOUN
ftr-332	2643	38	.	.	PUNCT
ftr-332	2644	1	although	although	SCONJ
ftr-332	2644	2	the	the	DET
ftr-332	2644	3	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2644	4	purchase	purchase	NOUN
ftr-332	2644	5	of	of	ADP
ftr-332	2644	6	the	the	DET
ftr-332	2644	7	securities	security	NOUN
ftr-332	2644	8	funded	fund	VERB
ftr-332	2644	9	by	by	ADP
ftr-332	2644	10	a	a	DET
ftr-332	2644	11	margin	margin	NOUN
ftr-332	2644	12	loan	loan	NOUN
ftr-332	2644	13	had	have	VERB
ftr-332	2644	14	a	a	DET
ftr-332	2644	15	non	non	ADJ
ftr-332	2644	16	-	-	ADJ
ftr-332	2644	17	tax	tax	ADJ
ftr-332	2644	18	business	business	NOUN
ftr-332	2644	19	purpose	purpose	NOUN
ftr-332	2644	20	,	,	PUNCT
ftr-332	2644	21	―[t]he	―[t]he	ADJ
ftr-332	2644	22	sole	sole	ADJ
ftr-332	2644	23	motivation	motivation	NOUN
ftr-332	2644	24	for	for	ADP
ftr-332	2644	25	adding	add	VERB
ftr-332	2644	26	the	the	DET
ftr-332	2644	27	purported	purport	VERB
ftr-332	2644	28	securities	security	NOUN
ftr-332	2644	29	loan	loan	NOUN
ftr-332	2644	30	to	to	ADP
ftr-332	2644	31	the	the	DET
ftr-332	2644	32	transaction	transaction	NOUN
ftr-332	2644	33	was	be	AUX
ftr-332	2644	34	tax	tax	NOUN
ftr-332	2644	35	avoidance	avoidance	NOUN
ftr-332	2644	36	.	.	PUNCT
ftr-332	2645	1	...	...	PUNCT
ftr-332	2646	1	unlike	unlike	ADP
ftr-332	2646	2	a	a	DET
ftr-332	2646	3	typical	typical	ADJ
ftr-332	2646	4	securities	security	NOUN
ftr-332	2646	5	lending	lending	NOUN
ftr-332	2646	6	arrangement	arrangement	NOUN
ftr-332	2646	7	,	,	PUNCT
ftr-332	2646	8	this	this	DET
ftr-332	2646	9	transaction	transaction	NOUN
ftr-332	2646	10	was	be	AUX
ftr-332	2646	11	designed	design	VERB
ftr-332	2646	12	around	around	ADP
ftr-332	2646	13	minimizing	minimize	VERB
ftr-332	2646	14	taxpayers	taxpayer	NOUN
ftr-332	2646	15	‘	'	PUNCT
ftr-332	2646	16	tax	tax	NOUN
ftr-332	2646	17	bill	bill	NOUN
ftr-332	2646	18	rather	rather	ADV
ftr-332	2646	19	than	than	ADP
ftr-332	2646	20	around	around	ADP
ftr-332	2646	21	refco‘s	refco‘s	NOUN
ftr-332	2646	22	need	need	VERB
ftr-332	2646	23	to	to	PART
ftr-332	2646	24	have	have	VERB
ftr-332	2646	25	the	the	DET
ftr-332	2646	26	securities	security	NOUN
ftr-332	2646	27	available	available	ADJ
ftr-332	2646	28	to	to	PART
ftr-332	2646	29	deliver	deliver	VERB
ftr-332	2646	30	to	to	ADP
ftr-332	2646	31	its	its	PRON
ftr-332	2646	32	customers.‖	customers.‖	NOUN
ftr-332	2646	33			NOUN
ftr-332	2647	1	the	the	DET
ftr-332	2647	2	court	court	NOUN
ftr-332	2647	3	also	also	ADV
ftr-332	2647	4	rejected	reject	VERB
ftr-332	2647	5	the	the	DET
ftr-332	2647	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2647	7	argument	argument	NOUN
ftr-332	2647	8	that	that	SCONJ
ftr-332	2647	9	§	§	PROPN
ftr-332	2647	10	1058	1058	NUM
ftr-332	2647	11	was	be	AUX
ftr-332	2647	12	irrelevant	irrelevant	ADJ
ftr-332	2647	13	and	and	CCONJ
ftr-332	2647	14	the	the	DET
ftr-332	2647	15	transaction	transaction	NOUN
ftr-332	2647	16	was	be	AUX
ftr-332	2647	17	in	in	ADP
ftr-332	2647	18	substance	substance	NOUN
ftr-332	2647	19	the	the	DET
ftr-332	2647	20	―liquidation‖	―liquidation‖	PROPN
ftr-332	2647	21	of	of	ADP
ftr-332	2647	22	a	a	DET
ftr-332	2647	23	contract	contract	NOUN
ftr-332	2647	24	right	right	NOUN
ftr-332	2647	25	to	to	PART
ftr-332	2647	26	receive	receive	VERB
ftr-332	2647	27	the	the	DET
ftr-332	2647	28	securities	security	NOUN
ftr-332	2647	29	from	from	ADP
ftr-332	2647	30	refco	refco	PROPN
ftr-332	2647	31	,	,	PUNCT
ftr-332	2647	32	which	which	PRON
ftr-332	2647	33	would	would	AUX
ftr-332	2647	34	result	result	VERB
ftr-332	2647	35	in	in	ADP
ftr-332	2647	36	long	long	ADJ
ftr-332	2647	37	term	term	NOUN
ftr-332	2647	38	capital	capital	NOUN
ftr-332	2647	39	gain	gain	NOUN
ftr-332	2647	40	because	because	SCONJ
ftr-332	2647	41	the	the	DET
ftr-332	2647	42	contract	contract	NOUN
ftr-332	2647	43	right	right	NOUN
ftr-332	2647	44	was	be	AUX
ftr-332	2647	45	held	hold	VERB
ftr-332	2647	46	for	for	ADP
ftr-332	2647	47	more	more	ADJ
ftr-332	2647	48	than	than	ADP
ftr-332	2647	49	one	one	NUM
ftr-332	2647	50	year	year	NOUN
ftr-332	2647	51	.	.	PUNCT
ftr-332	2648	1	3	3	X
ftr-332	2648	2	.	.	PUNCT
ftr-332	2648	3	low	low	ADJ
ftr-332	2648	4	value	value	NOUN
ftr-332	2648	5	,	,	PUNCT
ftr-332	2648	6	high	high	ADJ
ftr-332	2648	7	substitute	substitute	NOUN
ftr-332	2648	8	basis	basis	NOUN
ftr-332	2648	9	tax	tax	NOUN
ftr-332	2648	10	shelter	shelter	NOUN
ftr-332	2648	11	falls	fall	VERB
ftr-332	2648	12	on	on	ADP
ftr-332	2648	13	the	the	DET
ftr-332	2648	14	absence	absence	NOUN
ftr-332	2648	15	of	of	ADP
ftr-332	2648	16	a	a	DET
ftr-332	2648	17	partnership	partnership	NOUN
ftr-332	2648	18	and	and	CCONJ
ftr-332	2648	19	a	a	DET
ftr-332	2648	20	lack	lack	NOUN
ftr-332	2648	21	of	of	ADP
ftr-332	2648	22	economic	economic	ADJ
ftr-332	2648	23	substance	substance	NOUN
ftr-332	2648	24	.	.	PUNCT
ftr-332	2649	1	rovakat	rovakat	PROPN
ftr-332	2649	2	,	,	PUNCT
ftr-332	2649	3	llc	llc	PROPN
ftr-332	2649	4	.	.	PUNCT
ftr-332	2650	1	v.	v.	PROPN
ftr-332	2650	2	commissioner	commissioner	PROPN
ftr-332	2650	3	,	,	PUNCT
ftr-332	2650	4	t.c	t.c	PROPN
ftr-332	2650	5	.	.	PROPN
ftr-332	2650	6	memo	memo	NOUN
ftr-332	2650	7	.	.	PUNCT
ftr-332	2651	1	2011	2011	NUM
ftr-332	2651	2	-	-	SYM
ftr-332	2651	3	25	25	NUM
ftr-332	2651	4	(	(	PUNCT
ftr-332	2651	5	9/20/11	9/20/11	NUM
ftr-332	2651	6	)	)	PUNCT
ftr-332	2651	7	.	.	PUNCT
ftr-332	2652	1	this	this	PRON
ftr-332	2652	2	is	be	AUX
ftr-332	2652	3	a	a	DET
ftr-332	2652	4	tefra	tefra	PROPN
ftr-332	2652	5	partnership	partnership	NOUN
ftr-332	2652	6	proceeding	proceed	VERB
ftr-332	2652	7	against	against	ADP
ftr-332	2652	8	a	a	DET
ftr-332	2652	9	cookie	cookie	NOUN
ftr-332	2652	10	-	-	PUNCT
ftr-332	2652	11	cutter	cutter	NOUN
ftr-332	2652	12	tax	tax	NOUN
ftr-332	2652	13	shelter	shelter	NOUN
ftr-332	2652	14	arrangement	arrangement	NOUN
ftr-332	2652	15	created	create	VERB
ftr-332	2652	16	by	by	ADP
ftr-332	2652	17	lance	lance	NOUN
ftr-332	2652	18	o.	o.	PROPN
ftr-332	2652	19	valdez	valdez	PROPN
ftr-332	2652	20	who	who	PRON
ftr-332	2652	21	did	do	VERB
ftr-332	2652	22	business	business	NOUN
ftr-332	2652	23	as	as	ADP
ftr-332	2652	24	a	a	DET
ftr-332	2652	25	tax	tax	NOUN
ftr-332	2652	26	attorney	attorney	NOUN
ftr-332	2652	27	and	and	CCONJ
ftr-332	2652	28	financial	financial	ADJ
ftr-332	2652	29	advisor	advisor	NOUN
ftr-332	2652	30	.	.	PUNCT
ftr-332	2653	1	in	in	ADP
ftr-332	2653	2	this	this	DET
ftr-332	2653	3	particular	particular	ADJ
ftr-332	2653	4	case	case	NOUN
ftr-332	2653	5	,	,	PUNCT
ftr-332	2653	6	the	the	DET
ftr-332	2653	7	taxpayer	taxpayer	NOUN
ftr-332	2653	8	,	,	PUNCT
ftr-332	2653	9	rovakat	rovakat	PROPN
ftr-332	2653	10	,	,	PUNCT
ftr-332	2653	11	was	be	AUX
ftr-332	2653	12	an	an	DET
ftr-332	2653	13	llc	llc	NOUN
ftr-332	2653	14	taxed	tax	VERB
ftr-332	2653	15	as	as	ADP
ftr-332	2653	16	a	a	DET
ftr-332	2653	17	partnership	partnership	NOUN
ftr-332	2653	18	formed	form	VERB
ftr-332	2653	19	by	by	ADP
ftr-332	2653	20	international	international	ADJ
ftr-332	2653	21	capital	capital	NOUN
ftr-332	2653	22	partners	partner	NOUN
ftr-332	2653	23	lp	lp	PROPN
ftr-332	2653	24	(	(	PUNCT
ftr-332	2653	25	icp	icp	PROPN
ftr-332	2653	26	)	)	PUNCT
ftr-332	2653	27	,	,	PUNCT
ftr-332	2653	28	a	a	DET
ftr-332	2653	29	cayman	cayman	PROPN
ftr-332	2653	30	islands	islands	PROPN
ftr-332	2653	31	partnership	partnership	PROPN
ftr-332	2653	32	controlled	control	VERB
ftr-332	2653	33	by	by	ADP
ftr-332	2653	34	valdez	valdez	PROPN
ftr-332	2653	35	,	,	PUNCT
ftr-332	2653	36	and	and	CCONJ
ftr-332	2653	37	international	international	ADJ
ftr-332	2653	38	strategic	strategic	ADJ
ftr-332	2653	39	partners	partner	NOUN
ftr-332	2653	40	(	(	PUNCT
ftr-332	2653	41	isp	isp	INTJ
ftr-332	2653	42	)	)	PUNCT
ftr-332	2653	43	,	,	PUNCT
ftr-332	2653	44	a	a	DET
ftr-332	2653	45	delaware	delaware	PROPN
ftr-332	2653	46	llc	llc	PROPN
ftr-332	2653	47	,	,	PUNCT
ftr-332	2653	48	which	which	PRON
ftr-332	2653	49	was	be	AUX
ftr-332	2653	50	owned	own	VERB
ftr-332	2653	51	99.6	99.6	NUM
ftr-332	2653	52	percent	percent	NOUN
ftr-332	2653	53	by	by	ADP
ftr-332	2653	54	mr	mr	PROPN
ftr-332	2653	55	.	.	PROPN
ftr-332	2653	56	hovnanian	hovnanian	PROPN
ftr-332	2653	57	who	who	PRON
ftr-332	2653	58	acted	act	VERB
ftr-332	2653	59	as	as	ADP
ftr-332	2653	60	the	the	DET
ftr-332	2653	61	tax	tax	NOUN
ftr-332	2653	62	matters	matter	NOUN
ftr-332	2653	63	partner	partner	NOUN
ftr-332	2653	64	for	for	ADP
ftr-332	2653	65	rovakat	rovakat	NOUN
ftr-332	2653	66	,	,	PUNCT
ftr-332	2653	67	and	and	CCONJ
ftr-332	2653	68	the	the	DET
ftr-332	2653	69	remaining	remain	VERB
ftr-332	2653	70	interest	interest	NOUN
ftr-332	2653	71	was	be	AUX
ftr-332	2653	72	owned	own	VERB
ftr-332	2653	73	by	by	ADP
ftr-332	2653	74	icp	icp	PROPN
ftr-332	2653	75	and	and	CCONJ
ftr-332	2653	76	another	another	DET
ftr-332	2653	77	valdez	valdez	PROPN
ftr-332	2653	78	-	-	PUNCT
ftr-332	2653	79	controlled	control	VERB
ftr-332	2653	80	entity	entity	NOUN
ftr-332	2653	81	.	.	PUNCT
ftr-332	2654	1	in	in	ADP
ftr-332	2654	2	a	a	DET
ftr-332	2654	3	series	series	NOUN
ftr-332	2654	4	of	of	ADP
ftr-332	2654	5	transactions	transaction	NOUN
ftr-332	2654	6	through	through	ADP
ftr-332	2654	7	partners	partner	NOUN
ftr-332	2654	8	in	in	ADP
ftr-332	2654	9	icp	icp	PROPN
ftr-332	2654	10	,	,	PUNCT
ftr-332	2654	11	rovakat	rovakat	PROPN
ftr-332	2654	12	acquired	acquire	VERB
ftr-332	2654	13	as	as	ADP
ftr-332	2654	14	a	a	DET
ftr-332	2654	15	contribution	contribution	NOUN
ftr-332	2654	16	from	from	ADP
ftr-332	2654	17	icp	icp	PROPN
ftr-332	2654	18	50,000	50,000	NUM
ftr-332	2654	19	swiss	swiss	ADJ
ftr-332	2654	20	francs	franc	NOUN
ftr-332	2654	21	with	with	ADP
ftr-332	2654	22	a	a	DET
ftr-332	2654	23	fair	fair	ADJ
ftr-332	2654	24	market	market	NOUN
ftr-332	2654	25	value	value	NOUN
ftr-332	2654	26	of	of	ADP
ftr-332	2654	27	$	$	SYM
ftr-332	2654	28	34,185	34,185	NUM
ftr-332	2654	29	in	in	ADP
ftr-332	2654	30	which	which	PRON
ftr-332	2654	31	icp	icp	PROPN
ftr-332	2654	32	then	then	ADV
ftr-332	2654	33	rovakat	rovakat	PROPN
ftr-332	2654	34	claimed	claim	VERB
ftr-332	2654	35	a	a	DET
ftr-332	2654	36	basis	basis	NOUN
ftr-332	2654	37	of	of	ADP
ftr-332	2654	38	$	$	SYM
ftr-332	2654	39	5.8	5.8	NUM
ftr-332	2654	40	million	million	NUM
ftr-332	2654	41	.	.	PUNCT
ftr-332	2655	1	one	one	NUM
ftr-332	2655	2	month	month	NOUN
ftr-332	2655	3	later	later	ADV
ftr-332	2655	4	,	,	PUNCT
ftr-332	2655	5	mr	mr	PROPN
ftr-332	2655	6	.	.	PROPN
ftr-332	2655	7	hovnanian	hovnanian	PROPN
ftr-332	2655	8	purchased	purchase	VERB
ftr-332	2655	9	90	90	NUM
ftr-332	2655	10	percent	percent	NOUN
ftr-332	2655	11	of	of	ADP
ftr-332	2655	12	icp‘s	icp‘s	PROPN
ftr-332	2655	13	interest	interest	NOUN
ftr-332	2655	14	in	in	ADP
ftr-332	2655	15	rovakat	rovakat	NOUN
ftr-332	2655	16	for	for	ADP
ftr-332	2655	17	$	$	SYM
ftr-332	2655	18	30,776	30,776	NUM
ftr-332	2655	19	.	.	PUNCT
ftr-332	2656	1	the	the	DET
ftr-332	2656	2	next	next	ADJ
ftr-332	2656	3	day	day	NOUN
ftr-332	2656	4	rovakat	rovakat	PROPN
ftr-332	2656	5	sold	sell	VERB
ftr-332	2656	6	the	the	DET
ftr-332	2656	7	francs	franc	NOUN
ftr-332	2656	8	for	for	ADP
ftr-332	2656	9	$	$	SYM
ftr-332	2656	10	30,776	30,776	NUM
ftr-332	2656	11	,	,	PUNCT
ftr-332	2656	12	and	and	CCONJ
ftr-332	2656	13	claimed	claim	VERB
ftr-332	2656	14	a	a	DET
ftr-332	2656	15	loss	loss	NOUN
ftr-332	2656	16	of	of	ADP
ftr-332	2656	17	$	$	SYM
ftr-332	2656	18	5,769,532	5,769,532	NUM
ftr-332	2656	19	.	.	PUNCT
ftr-332	2657	1	the	the	DET
ftr-332	2657	2	court	court	NOUN
ftr-332	2657	3	(	(	PUNCT
ftr-332	2657	4	judge	judge	PROPN
ftr-332	2657	5	laro	laro	PROPN
ftr-332	2657	6	)	)	PUNCT
ftr-332	2657	7	ruled	rule	VERB
ftr-332	2657	8	for	for	SCONJ
ftr-332	2657	9	the	the	DET
ftr-332	2657	10	irs	irs	PROPN
ftr-332	2657	11	disallowing	disallow	VERB
ftr-332	2657	12	the	the	DET
ftr-332	2657	13	losses	loss	NOUN
ftr-332	2657	14	after	after	ADP
ftr-332	2657	15	a	a	DET
ftr-332	2657	16	trial	trial	NOUN
ftr-332	2657	17	that	that	PRON
ftr-332	2657	18	involved	involve	VERB
ftr-332	2657	19	seven	seven	NUM
ftr-332	2657	20	lay	lay	NOUN
ftr-332	2657	21	and	and	CCONJ
ftr-332	2657	22	three	three	NUM
ftr-332	2657	23	expert	expert	ADJ
ftr-332	2657	24	witnesses	witness	NOUN
ftr-332	2657	25	,	,	PUNCT
ftr-332	2657	26	700	700	NUM
ftr-332	2657	27	stipulated	stipulate	VERB
ftr-332	2657	28	facts	fact	NOUN
ftr-332	2657	29	and	and	CCONJ
ftr-332	2657	30	over	over	ADP
ftr-332	2657	31	600	600	NUM
ftr-332	2657	32	exhibits	exhibit	NOUN
ftr-332	2657	33	,	,	PUNCT
ftr-332	2657	34	finding	find	VERB
ftr-332	2657	35	that	that	PRON
ftr-332	2657	36	—	—	PUNCT
ftr-332	2657	37			PRON
ftr-332	2657	38	icp	icp	PROPN
ftr-332	2657	39	,	,	PUNCT
ftr-332	2657	40	one	one	NUM
ftr-332	2657	41	of	of	ADP
ftr-332	2657	42	the	the	DET
ftr-332	2657	43	rovakat	rovakat	PROPN
ftr-332	2657	44	partners	partner	NOUN
ftr-332	2657	45	was	be	AUX
ftr-332	2657	46	not	not	PART
ftr-332	2657	47	itself	itself	PRON
ftr-332	2657	48	a	a	DET
ftr-332	2657	49	partnership	partnership	NOUN
ftr-332	2657	50	so	so	SCONJ
ftr-332	2657	51	that	that	DET
ftr-332	2657	52	icp‘s	icp‘s	PROPN
ftr-332	2657	53	acquisition	acquisition	NOUN
ftr-332	2657	54	of	of	ADP
ftr-332	2657	55	the	the	DET
ftr-332	2657	56	francs	franc	NOUN
ftr-332	2657	57	provided	provide	VERB
ftr-332	2657	58	it	it	PRON
ftr-332	2657	59	with	with	ADP
ftr-332	2657	60	a	a	DET
ftr-332	2657	61	cost	cost	NOUN
ftr-332	2657	62	basis	basis	NOUN
ftr-332	2657	63	rather	rather	ADV
ftr-332	2657	64	than	than	ADP
ftr-332	2657	65	a	a	DET
ftr-332	2657	66	high	high	ADJ
ftr-332	2657	67	transferred	transfer	VERB
ftr-332	2657	68	basis	basis	NOUN
ftr-332	2657	69	.	.	PUNCT
ftr-332	2658	1	thus	thus	ADV
ftr-332	2658	2	,	,	PUNCT
ftr-332	2658	3	in	in	ADP
ftr-332	2658	4	turn	turn	NOUN
ftr-332	2658	5	,	,	PUNCT
ftr-332	2658	6	rovakat‘s	rovakat‘s	NOUN
ftr-332	2658	7	basis	basis	NOUN
ftr-332	2658	8	in	in	ADP
ftr-332	2658	9	the	the	DET
ftr-332	2658	10	francs	franc	NOUN
ftr-332	2658	11	was	be	AUX
ftr-332	2658	12	only	only	ADV
ftr-332	2658	13	the	the	DET
ftr-332	2658	14	cost	cost	NOUN
ftr-332	2658	15	basis	basis	NOUN
ftr-332	2658	16	of	of	ADP
ftr-332	2658	17	icp	icp	PROPN
ftr-332	2658	18	.	.	PUNCT
ftr-332	2659	1	the	the	DET
ftr-332	2659	2	court	court	NOUN
ftr-332	2659	3	found	find	VERB
ftr-332	2659	4	that	that	SCONJ
ftr-332	2659	5	the	the	DET
ftr-332	2659	6	icp	icp	PROPN
ftr-332	2659	7	partners	partner	NOUN
ftr-332	2659	8	did	do	AUX
ftr-332	2659	9	not	not	PART
ftr-332	2659	10	intend	intend	VERB
ftr-332	2659	11	to	to	PART
ftr-332	2659	12	join	join	VERB
ftr-332	2659	13	together	together	ADV
ftr-332	2659	14	to	to	PART
ftr-332	2659	15	carry	carry	VERB
ftr-332	2659	16	on	on	ADP
ftr-332	2659	17	a	a	DET
ftr-332	2659	18	trade	trade	NOUN
ftr-332	2659	19	or	or	CCONJ
ftr-332	2659	20	business	business	NOUN
ftr-332	2659	21	,	,	PUNCT
ftr-332	2659	22	but	but	CCONJ
ftr-332	2659	23	only	only	ADV
ftr-332	2659	24	to	to	PART
ftr-332	2659	25	acquire	acquire	VERB
ftr-332	2659	26	tax	tax	NOUN
ftr-332	2659	27	basis	basis	NOUN
ftr-332	2659	28	in	in	ADP
ftr-332	2659	29	―what	―what	ADV
ftr-332	2659	30	was	be	AUX
ftr-332	2659	31	otherwise	otherwise	ADV
ftr-332	2659	32	a	a	DET
ftr-332	2659	33	worthless	worthless	ADJ
ftr-332	2659	34	shell	shell	NOUN
ftr-332	2659	35	entity.‖	entity.‖	NOUN
ftr-332	2659	36	2012	2012	NUM
ftr-332	2659	37	]	]	PUNCT
ftr-332	2659	38	recent	recent	ADJ
ftr-332	2659	39	developments	development	NOUN
ftr-332	2659	40	in	in	ADP
ftr-332	2659	41	federal	federal	ADJ
ftr-332	2659	42	income	income	NOUN
ftr-332	2659	43	taxation	taxation	NOUN
ftr-332	2659	44	309	309	NUM
ftr-332	2659	45			NOUN
ftr-332	2660	1	the	the	DET
ftr-332	2660	2	transaction	transaction	NOUN
ftr-332	2660	3	lacked	lack	VERB
ftr-332	2660	4	economic	economic	ADJ
ftr-332	2660	5	substance	substance	NOUN
ftr-332	2660	6	under	under	ADP
ftr-332	2660	7	what	what	PRON
ftr-332	2660	8	the	the	DET
ftr-332	2660	9	court	court	NOUN
ftr-332	2660	10	described	describe	VERB
ftr-332	2660	11	as	as	ADP
ftr-332	2660	12	the	the	DET
ftr-332	2660	13	integrated	integrate	VERB
ftr-332	2660	14	two	two	NUM
ftr-332	2660	15	-	-	PUNCT
ftr-332	2660	16	part	part	NOUN
ftr-332	2660	17	analysis	analysis	NOUN
ftr-332	2660	18	of	of	ADP
ftr-332	2660	19	the	the	DET
ftr-332	2660	20	economic	economic	ADJ
ftr-332	2660	21	substance	substance	NOUN
ftr-332	2660	22	doctrine	doctrine	NOUN
ftr-332	2660	23	,	,	PUNCT
ftr-332	2660	24	holding	hold	VERB
ftr-332	2660	25	on	on	ADP
ftr-332	2660	26	consideration	consideration	NOUN
ftr-332	2660	27	of	of	ADP
ftr-332	2660	28	multiple	multiple	ADJ
ftr-332	2660	29	factors	factor	NOUN
ftr-332	2660	30	that	that	PRON
ftr-332	2660	31	the	the	DET
ftr-332	2660	32	various	various	ADJ
ftr-332	2660	33	transactions	transaction	NOUN
ftr-332	2660	34	had	have	VERB
ftr-332	2660	35	no	no	DET
ftr-332	2660	36	practical	practical	ADJ
ftr-332	2660	37	economic	economic	ADJ
ftr-332	2660	38	effect	effect	NOUN
ftr-332	2660	39	apart	apart	ADV
ftr-332	2660	40	from	from	ADP
ftr-332	2660	41	tax	tax	NOUN
ftr-332	2660	42	savings	saving	NOUN
ftr-332	2660	43	,	,	PUNCT
ftr-332	2660	44	and	and	CCONJ
ftr-332	2660	45	that	that	SCONJ
ftr-332	2660	46	the	the	DET
ftr-332	2660	47	taxpayer	taxpayer	NOUN
ftr-332	2660	48	did	do	AUX
ftr-332	2660	49	not	not	PART
ftr-332	2660	50	participate	participate	VERB
ftr-332	2660	51	in	in	ADP
ftr-332	2660	52	the	the	DET
ftr-332	2660	53	transaction	transaction	NOUN
ftr-332	2660	54	for	for	ADP
ftr-332	2660	55	a	a	DET
ftr-332	2660	56	valid	valid	ADJ
ftr-332	2660	57	non	non	ADJ
ftr-332	2660	58	-	-	ADJ
ftr-332	2660	59	tax	tax	ADJ
ftr-332	2660	60	business	business	NOUN
ftr-332	2660	61	purpose	purpose	NOUN
ftr-332	2660	62	.	.	PUNCT
ftr-332	2661	1			PUNCT
ftr-332	2661	2	the	the	DET
ftr-332	2661	3	court	court	NOUN
ftr-332	2661	4	also	also	ADV
ftr-332	2661	5	held	hold	VERB
ftr-332	2661	6	that	that	SCONJ
ftr-332	2661	7	rovakat	rovakat	PROPN
ftr-332	2661	8	omitted	omit	VERB
ftr-332	2661	9	$	$	SYM
ftr-332	2661	10	650,000	650,000	NUM
ftr-332	2661	11	of	of	ADP
ftr-332	2661	12	gross	gross	ADJ
ftr-332	2661	13	income	income	NOUN
ftr-332	2661	14	attributable	attributable	ADJ
ftr-332	2661	15	to	to	ADP
ftr-332	2661	16	fees	fee	NOUN
ftr-332	2661	17	for	for	ADP
ftr-332	2661	18	consulting	consulting	NOUN
ftr-332	2661	19	that	that	PRON
ftr-332	2661	20	were	be	AUX
ftr-332	2661	21	not	not	PART
ftr-332	2661	22	offset	offset	VERB
ftr-332	2661	23	by	by	ADP
ftr-332	2661	24	claimed	claim	VERB
ftr-332	2661	25	deductions	deduction	NOUN
ftr-332	2661	26	,	,	PUNCT
ftr-332	2661	27	and	and	CCONJ
ftr-332	2661	28	that	that	SCONJ
ftr-332	2661	29	this	this	DET
ftr-332	2661	30	income	income	NOUN
ftr-332	2661	31	was	be	AUX
ftr-332	2661	32	self	self	NOUN
ftr-332	2661	33	-	-	PUNCT
ftr-332	2661	34	employment	employment	NOUN
ftr-332	2661	35	income	income	NOUN
ftr-332	2661	36	subject	subject	NOUN
ftr-332	2661	37	to	to	ADP
ftr-332	2661	38	self	self	NOUN
ftr-332	2661	39	-	-	PUNCT
ftr-332	2661	40	employment	employment	NOUN
ftr-332	2661	41	tax	tax	NOUN
ftr-332	2661	42	.	.	PUNCT
ftr-332	2662	1			X
ftr-332	2662	2	to	to	PART
ftr-332	2662	3	make	make	VERB
ftr-332	2662	4	victory	victory	NOUN
ftr-332	2662	5	complete	complete	ADJ
ftr-332	2662	6	,	,	PUNCT
ftr-332	2662	7	the	the	DET
ftr-332	2662	8	court	court	NOUN
ftr-332	2662	9	upheld	uphold	VERB
ftr-332	2662	10	§	§	PROPN
ftr-332	2662	11	6662	6662	NUM
ftr-332	2662	12	penalties	penalty	NOUN
ftr-332	2662	13	indicating	indicate	VERB
ftr-332	2662	14	that	that	SCONJ
ftr-332	2662	15	the	the	DET
ftr-332	2662	16	partnership‘s	partnership‘s	PROPN
ftr-332	2662	17	reliance	reliance	NOUN
ftr-332	2662	18	on	on	ADP
ftr-332	2662	19	tax	tax	NOUN
ftr-332	2662	20	opinions	opinion	NOUN
ftr-332	2662	21	from	from	ADP
ftr-332	2662	22	de	de	X
ftr-332	2662	23	castro	castro	PROPN
ftr-332	2662	24	,	,	PUNCT
ftr-332	2662	25	west	west	PROPN
ftr-332	2662	26	,	,	PUNCT
ftr-332	2662	27	chodorow	chodorow	NOUN
ftr-332	2662	28	,	,	PUNCT
ftr-332	2662	29	glickfield	glickfield	NOUN
ftr-332	2662	30	&	&	CCONJ
ftr-332	2662	31	nass	nass	PROPN
ftr-332	2662	32	,	,	PUNCT
ftr-332	2662	33	inc	inc	PROPN
ftr-332	2662	34	.	.	PROPN
ftr-332	2662	35	and	and	CCONJ
ftr-332	2662	36	sidley	sidley	PROPN
ftr-332	2662	37	,	,	PUNCT
ftr-332	2662	38	austin	austin	PROPN
ftr-332	2662	39	,	,	PUNCT
ftr-332	2662	40	brown	brown	ADJ
ftr-332	2662	41	,	,	PUNCT
ftr-332	2662	42	and	and	CCONJ
ftr-332	2662	43	wood	wood	PROPN
ftr-332	2662	44	llp	llp	PROPN
ftr-332	2662	45	,	,	PUNCT
ftr-332	2662	46	was	be	AUX
ftr-332	2662	47	not	not	PART
ftr-332	2662	48	reasonable	reasonable	ADJ
ftr-332	2662	49	reliance	reliance	NOUN
ftr-332	2662	50	.	.	PUNCT
ftr-332	2663	1	as	as	ADP
ftr-332	2663	2	to	to	ADP
ftr-332	2663	3	the	the	DET
ftr-332	2663	4	former	former	ADJ
ftr-332	2663	5	,	,	PUNCT
ftr-332	2663	6	the	the	DET
ftr-332	2663	7	court	court	NOUN
ftr-332	2663	8	indicated	indicate	VERB
ftr-332	2663	9	that	that	SCONJ
ftr-332	2663	10	mr	mr	PROPN
ftr-332	2663	11	.	.	PROPN
ftr-332	2663	12	hovnanian	hovnanian	PROPN
ftr-332	2663	13	had	have	VERB
ftr-332	2663	14	no	no	DET
ftr-332	2663	15	personal	personal	ADJ
ftr-332	2663	16	contact	contact	NOUN
ftr-332	2663	17	with	with	ADP
ftr-332	2663	18	the	the	DET
ftr-332	2663	19	attorneys	attorney	NOUN
ftr-332	2663	20	who	who	PRON
ftr-332	2663	21	wrote	write	VERB
ftr-332	2663	22	the	the	DET
ftr-332	2663	23	opinion	opinion	NOUN
ftr-332	2663	24	,	,	PUNCT
ftr-332	2663	25	and	and	CCONJ
ftr-332	2663	26	that	that	SCONJ
ftr-332	2663	27	the	the	DET
ftr-332	2663	28	opinion	opinion	NOUN
ftr-332	2663	29	contained	contain	VERB
ftr-332	2663	30	material	material	ADJ
ftr-332	2663	31	misstatements	misstatement	NOUN
ftr-332	2663	32	of	of	ADP
ftr-332	2663	33	fact	fact	NOUN
ftr-332	2663	34	.	.	PUNCT
ftr-332	2664	1	the	the	DET
ftr-332	2664	2	sidley	sidley	PROPN
ftr-332	2664	3	austin	austin	PROPN
ftr-332	2664	4	opinion	opinion	PROPN
ftr-332	2664	5	was	be	AUX
ftr-332	2664	6	obtained	obtain	VERB
ftr-332	2664	7	by	by	ADP
ftr-332	2664	8	valdez	valdez	PROPN
ftr-332	2664	9	and	and	CCONJ
ftr-332	2664	10	icp	icp	PROPN
ftr-332	2664	11	and	and	CCONJ
ftr-332	2664	12	made	make	VERB
ftr-332	2664	13	no	no	DET
ftr-332	2664	14	reference	reference	NOUN
ftr-332	2664	15	to	to	ADP
ftr-332	2664	16	hovnanian	hovnanian	ADJ
ftr-332	2664	17	or	or	CCONJ
ftr-332	2664	18	rovakat	rovakat	NOUN
ftr-332	2664	19	.	.	PUNCT
ftr-332	2665	1	4	4	X
ftr-332	2665	2	.	.	X
ftr-332	2665	3	another	another	DET
ftr-332	2665	4	lilo	lilo	ADJ
ftr-332	2665	5	tax	tax	NOUN
ftr-332	2665	6	shelter	shelter	NOUN
ftr-332	2665	7	bites	bite	VERB
ftr-332	2665	8	the	the	DET
ftr-332	2665	9	dust	dust	NOUN
ftr-332	2665	10	.	.	PUNCT
ftr-332	2666	1	can	can	AUX
ftr-332	2666	2	anyone	anyone	PRON
ftr-332	2666	3	really	really	ADV
ftr-332	2666	4	be	be	AUX
ftr-332	2666	5	surprised	surprised	ADJ
ftr-332	2666	6	?	?	PUNCT
ftr-332	2667	1	altria	altria	PROPN
ftr-332	2667	2	group	group	PROPN
ftr-332	2667	3	v.	v.	PROPN
ftr-332	2667	4	united	united	PROPN
ftr-332	2667	5	states	states	PROPN
ftr-332	2667	6	,	,	PUNCT
ftr-332	2667	7	658	658	NUM
ftr-332	2667	8	f.3d	f.3d	NUM
ftr-332	2667	9	276	276	NUM
ftr-332	2667	10	(	(	PUNCT
ftr-332	2667	11	2d	2d	NUM
ftr-332	2667	12	cir	cir	NOUN
ftr-332	2667	13	.	.	PUNCT
ftr-332	2668	1	9/27/11	9/27/11	NUM
ftr-332	2668	2	)	)	PUNCT
ftr-332	2668	3	.	.	PUNCT
ftr-332	2669	1	altria	altria	PROPN
ftr-332	2669	2	claimed	claim	VERB
ftr-332	2669	3	$	$	SYM
ftr-332	2669	4	24,337,623	24,337,623	NUM
ftr-332	2669	5	in	in	ADP
ftr-332	2669	6	depreciation	depreciation	NOUN
ftr-332	2669	7	,	,	PUNCT
ftr-332	2669	8	interest	interest	NOUN
ftr-332	2669	9	,	,	PUNCT
ftr-332	2669	10	and	and	CCONJ
ftr-332	2669	11	transaction	transaction	NOUN
ftr-332	2669	12	cost	cost	NOUN
ftr-332	2669	13	deductions	deduction	NOUN
ftr-332	2669	14	relating	relate	VERB
ftr-332	2669	15	to	to	ADP
ftr-332	2669	16	nine	nine	NUM
ftr-332	2669	17	leveraged	leverage	VERB
ftr-332	2669	18	lilo	lilo	NOUN
ftr-332	2669	19	transactions	transaction	NOUN
ftr-332	2669	20	with	with	ADP
ftr-332	2669	21	tax	tax	NOUN
ftr-332	2669	22	-	-	PUNCT
ftr-332	2669	23	indifferent	indifferent	ADJ
ftr-332	2669	24	entities	entity	NOUN
ftr-332	2669	25	.	.	PUNCT
ftr-332	2670	1	―in	―in	VERB
ftr-332	2670	2	each	each	DET
ftr-332	2670	3	transaction	transaction	NOUN
ftr-332	2670	4	,	,	PUNCT
ftr-332	2670	5	altria	altria	PROPN
ftr-332	2670	6	leased	lease	VERB
ftr-332	2670	7	a	a	DET
ftr-332	2670	8	strategic	strategic	ADJ
ftr-332	2670	9	asset	asset	NOUN
ftr-332	2670	10	from	from	ADP
ftr-332	2670	11	a	a	DET
ftr-332	2670	12	tax	tax	NOUN
ftr-332	2670	13	-	-	PUNCT
ftr-332	2670	14	indifferent	indifferent	ADJ
ftr-332	2670	15	entity	entity	NOUN
ftr-332	2670	16	;	;	PUNCT
ftr-332	2670	17	immediately	immediately	ADV
ftr-332	2670	18	leased	lease	VERB
ftr-332	2670	19	back	back	ADP
ftr-332	2670	20	the	the	DET
ftr-332	2670	21	asset	asset	NOUN
ftr-332	2670	22	for	for	ADP
ftr-332	2670	23	a	a	DET
ftr-332	2670	24	shorter	short	ADJ
ftr-332	2670	25	sublease	sublease	NOUN
ftr-332	2670	26	term	term	NOUN
ftr-332	2670	27	;	;	PUNCT
ftr-332	2670	28	and	and	CCONJ
ftr-332	2670	29	provided	provide	VERB
ftr-332	2670	30	the	the	DET
ftr-332	2670	31	tax	tax	NOUN
ftr-332	2670	32	-	-	PUNCT
ftr-332	2670	33	indifferent	indifferent	ADJ
ftr-332	2670	34	entity	entity	NOUN
ftr-332	2670	35	a	a	DET
ftr-332	2670	36	multimillion	multimillion	NUM
ftr-332	2670	37	dollar	dollar	NOUN
ftr-332	2670	38	‗accommodation	‗accommodation	NOUN
ftr-332	2670	39	fee	fee	NOUN
ftr-332	2670	40	‘	'	PUNCT
ftr-332	2670	41	for	for	ADP
ftr-332	2670	42	entering	enter	VERB
ftr-332	2670	43	the	the	DET
ftr-332	2670	44	transaction	transaction	NOUN
ftr-332	2670	45	and	and	CCONJ
ftr-332	2670	46	a	a	DET
ftr-332	2670	47	fully	fully	ADV
ftr-332	2670	48	-	-	PUNCT
ftr-332	2670	49	funded	fund	VERB
ftr-332	2670	50	purchase	purchase	NOUN
ftr-332	2670	51	option	option	NOUN
ftr-332	2670	52	to	to	PART
ftr-332	2670	53	terminate	terminate	VERB
ftr-332	2670	54	altria‘s	altria‘s	PROPN
ftr-332	2670	55	residual	residual	ADJ
ftr-332	2670	56	interest	interest	NOUN
ftr-332	2670	57	at	at	ADP
ftr-332	2670	58	the	the	DET
ftr-332	2670	59	end	end	NOUN
ftr-332	2670	60	of	of	ADP
ftr-332	2670	61	the	the	DET
ftr-332	2670	62	sublease	sublease	PROPN
ftr-332	2670	63	term.‖	term.‖	NOUN
ftr-332	2670	64	the	the	DET
ftr-332	2670	65	district	district	NOUN
ftr-332	2670	66	court	court	NOUN
ftr-332	2670	67	,	,	PUNCT
ftr-332	2670	68	in	in	ADP
ftr-332	2670	69	a	a	DET
ftr-332	2670	70	jury	jury	NOUN
ftr-332	2670	71	trial	trial	NOUN
ftr-332	2670	72	,	,	PUNCT
ftr-332	2670	73	held	hold	VERB
ftr-332	2670	74	that	that	SCONJ
ftr-332	2670	75	altria	altria	NOUN
ftr-332	2670	76	was	be	AUX
ftr-332	2670	77	not	not	PART
ftr-332	2670	78	entitled	entitle	VERB
ftr-332	2670	79	to	to	ADP
ftr-332	2670	80	the	the	DET
ftr-332	2670	81	claimed	claim	VERB
ftr-332	2670	82	tax	tax	NOUN
ftr-332	2670	83	deductions	deduction	NOUN
ftr-332	2670	84	.	.	PUNCT
ftr-332	2671	1	―applying	―applye	VERB
ftr-332	2671	2	the	the	DET
ftr-332	2671	3	substance	substance	NOUN
ftr-332	2671	4	over	over	ADP
ftr-332	2671	5	form	form	NOUN
ftr-332	2671	6	doctrine	doctrine	NOUN
ftr-332	2671	7	,	,	PUNCT
ftr-332	2671	8	the	the	DET
ftr-332	2671	9	jury	jury	NOUN
ftr-332	2671	10	rejected	reject	VERB
ftr-332	2671	11	altria‘s	altria‘s	PROPN
ftr-332	2671	12	contention	contention	NOUN
ftr-332	2671	13	that	that	SCONJ
ftr-332	2671	14	it	it	PRON
ftr-332	2671	15	retained	retain	VERB
ftr-332	2671	16	a	a	DET
ftr-332	2671	17	genuine	genuine	ADJ
ftr-332	2671	18	ownership	ownership	NOUN
ftr-332	2671	19	or	or	CCONJ
ftr-332	2671	20	leasehold	leasehold	NOUN
ftr-332	2671	21	interest	interest	NOUN
ftr-332	2671	22	in	in	ADP
ftr-332	2671	23	the	the	DET
ftr-332	2671	24	assets	asset	NOUN
ftr-332	2671	25	and	and	CCONJ
ftr-332	2671	26	therefore	therefore	ADV
ftr-332	2671	27	was	be	AUX
ftr-332	2671	28	entitled	entitle	VERB
ftr-332	2671	29	to	to	ADP
ftr-332	2671	30	the	the	DET
ftr-332	2671	31	tax	tax	NOUN
ftr-332	2671	32	deductions.‖	deductions.‖	NOUN
ftr-332	2671	33	altria	altria	NOUN
ftr-332	2671	34	appealed	appeal	VERB
ftr-332	2671	35	on	on	ADP
ftr-332	2671	36	the	the	DET
ftr-332	2671	37	grounds	ground	NOUN
ftr-332	2671	38	that	that	SCONJ
ftr-332	2671	39	the	the	DET
ftr-332	2671	40	court‘s	court‘s	PROPN
ftr-332	2671	41	jury	jury	NOUN
ftr-332	2671	42	instructions	instruction	NOUN
ftr-332	2671	43	were	be	AUX
ftr-332	2671	44	incorrect	incorrect	ADJ
ftr-332	2671	45	as	as	ADP
ftr-332	2671	46	a	a	DET
ftr-332	2671	47	matter	matter	NOUN
ftr-332	2671	48	of	of	ADP
ftr-332	2671	49	law	law	NOUN
ftr-332	2671	50	,	,	PUNCT
ftr-332	2671	51	and	and	CCONJ
ftr-332	2671	52	that	that	SCONJ
ftr-332	2671	53	the	the	DET
ftr-332	2671	54	court	court	NOUN
ftr-332	2671	55	erred	err	VERB
ftr-332	2671	56	by	by	ADP
ftr-332	2671	57	not	not	PART
ftr-332	2671	58	entering	enter	VERB
ftr-332	2671	59	judgment	judgment	NOUN
ftr-332	2671	60	for	for	ADP
ftr-332	2671	61	it	it	PRON
ftr-332	2671	62	as	as	ADP
ftr-332	2671	63	a	a	DET
ftr-332	2671	64	matter	matter	NOUN
ftr-332	2671	65	of	of	ADP
ftr-332	2671	66	law	law	NOUN
ftr-332	2671	67	.	.	PUNCT
ftr-332	2672	1	the	the	DET
ftr-332	2672	2	court	court	PROPN
ftr-332	2672	3	of	of	ADP
ftr-332	2672	4	appeals	appeals	PROPN
ftr-332	2672	5	affirmed	affirm	VERB
ftr-332	2672	6	,	,	PUNCT
ftr-332	2672	7	for	for	ADP
ftr-332	2672	8	all	all	DET
ftr-332	2672	9	the	the	DET
ftr-332	2672	10	usual	usual	ADJ
ftr-332	2672	11	reasons	reason	NOUN
ftr-332	2672	12	in	in	ADP
ftr-332	2672	13	lilo	lilo	ADJ
ftr-332	2672	14	transactions	transaction	NOUN
ftr-332	2672	15	.	.	PUNCT
ftr-332	2673	1	5	5	X
ftr-332	2673	2	.	.	X
ftr-332	2673	3	culbertson	culbertson	PROPN
ftr-332	2673	4	—	—	PUNCT
ftr-332	2674	1	oh	oh	INTJ
ftr-332	2674	2	yeah	yeah	INTJ
ftr-332	2674	3	!	!	PUNCT
ftr-332	2674	4	,	,	PUNCT
ftr-332	2674	5	but	but	CCONJ
ftr-332	2674	6	canal	canal	NOUN
ftr-332	2674	7	—	—	PUNCT
ftr-332	2674	8	no	no	DET
ftr-332	2674	9	thanks	thank	NOUN
ftr-332	2674	10	!	!	PUNCT
ftr-332	2675	1	southgate	southgate	PROPN
ftr-332	2675	2	master	master	PROPN
ftr-332	2675	3	fund	fund	PROPN
ftr-332	2675	4	llc	llc	PROPN
ftr-332	2675	5	v.	v.	PROPN
ftr-332	2675	6	united	united	PROPN
ftr-332	2675	7	states	states	PROPN
ftr-332	2675	8	,	,	PUNCT
ftr-332	2675	9	659	659	NUM
ftr-332	2675	10	f.3d	f.3d	NUM
ftr-332	2675	11	466	466	NUM
ftr-332	2675	12	(	(	PUNCT
ftr-332	2675	13	5th	5th	ADJ
ftr-332	2675	14	cir	cir	NOUN
ftr-332	2675	15	.	.	PUNCT
ftr-332	2676	1	9/30/11	9/30/11	NUM
ftr-332	2676	2	)	)	PUNCT
ftr-332	2676	3	.	.	PUNCT
ftr-332	2677	1	the	the	DET
ftr-332	2677	2	fifth	fifth	ADJ
ftr-332	2677	3	circuit	circuit	NOUN
ftr-332	2677	4	affirmed	affirm	VERB
ftr-332	2677	5	a	a	DET
ftr-332	2677	6	district	district	NOUN
ftr-332	2677	7	court	court	NOUN
ftr-332	2677	8	decision	decision	NOUN
ftr-332	2677	9	upholding	uphold	VERB
ftr-332	2677	10	the	the	DET
ftr-332	2677	11	disallowance	disallowance	NOUN
ftr-332	2677	12	of	of	ADP
ftr-332	2677	13	artificial	artificial	ADJ
ftr-332	2677	14	loss	loss	NOUN
ftr-332	2677	15	deductions	deduction	NOUN
ftr-332	2677	16	generated	generate	VERB
ftr-332	2677	17	by	by	ADP
ftr-332	2677	18	a	a	DET
ftr-332	2677	19	complex	complex	ADJ
ftr-332	2677	20	multi	multi	ADJ
ftr-332	2677	21	-	-	ADJ
ftr-332	2677	22	party	party	ADJ
ftr-332	2677	23	chinese	chinese	ADJ
ftr-332	2677	24	non	non	ADJ
ftr-332	2677	25	-	-	ADJ
ftr-332	2677	26	performing	performing	ADJ
ftr-332	2677	27	loan	loan	NOUN
ftr-332	2677	28	(	(	PUNCT
ftr-332	2677	29	npl	npl	NOUN
ftr-332	2677	30	)	)	PUNCT
ftr-332	2677	31	investment	investment	NOUN
ftr-332	2677	32	transaction	transaction	NOUN
ftr-332	2677	33	.	.	PUNCT
ftr-332	2678	1	the	the	DET
ftr-332	2678	2	taxpayer	taxpayer	NOUN
ftr-332	2678	3	invested	invest	VERB
ftr-332	2678	4	approximately	approximately	ADV
ftr-332	2678	5	$	$	SYM
ftr-332	2678	6	19.4	19.4	NUM
ftr-332	2678	7	million	million	NUM
ftr-332	2678	8	in	in	ADP
ftr-332	2678	9	a	a	DET
ftr-332	2678	10	transaction	transaction	NOUN
ftr-332	2678	11	,	,	PUNCT
ftr-332	2678	12	structured	structure	VERB
ftr-332	2678	13	through	through	ADP
ftr-332	2678	14	the	the	DET
ftr-332	2678	15	purchase	purchase	NOUN
ftr-332	2678	16	of	of	ADP
ftr-332	2678	17	a	a	DET
ftr-332	2678	18	partnership	partnership	NOUN
ftr-332	2678	19	interest	interest	NOUN
ftr-332	2678	20	in	in	ADP
ftr-332	2678	21	a	a	DET
ftr-332	2678	22	partnership	partnership	NOUN
ftr-332	2678	23	that	that	PRON
ftr-332	2678	24	held	hold	VERB
ftr-332	2678	25	the	the	DET
ftr-332	2678	26	npls	npls	NOUN
ftr-332	2678	27	,	,	PUNCT
ftr-332	2678	28	which	which	DET
ftr-332	2678	29	310	310	NUM
ftr-332	2678	30	florida	florida	PROPN
ftr-332	2678	31	tax	tax	NOUN
ftr-332	2678	32	review	review	NOUN
ftr-332	2678	33	[	[	X
ftr-332	2678	34	vol	vol	NOUN
ftr-332	2678	35	.	.	PUNCT
ftr-332	2679	1	12:5	12:5	NUM
ftr-332	2679	2	purported	purport	VERB
ftr-332	2679	3	to	to	PART
ftr-332	2679	4	produce	produce	VERB
ftr-332	2679	5	tax	tax	NOUN
ftr-332	2679	6	losses	loss	NOUN
ftr-332	2679	7	of	of	ADP
ftr-332	2679	8	approximately	approximately	ADV
ftr-332	2679	9	$	$	SYM
ftr-332	2679	10	210	210	NUM
ftr-332	2679	11	million	million	NUM
ftr-332	2679	12	.	.	PUNCT
ftr-332	2680	1	[	[	X
ftr-332	2680	2	note	note	NOUN
ftr-332	2680	3	:	:	PUNCT
ftr-332	2680	4	under	under	ADP
ftr-332	2680	5	current	current	ADJ
ftr-332	2680	6	§	§	PROPN
ftr-332	2680	7	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-332	2680	8	)	)	PUNCT
ftr-332	2680	9	,	,	PUNCT
ftr-332	2680	10	the	the	DET
ftr-332	2680	11	transaction	transaction	NOUN
ftr-332	2680	12	would	would	AUX
ftr-332	2680	13	have	have	AUX
ftr-332	2680	14	failed	fail	VERB
ftr-332	2680	15	on	on	ADP
ftr-332	2680	16	a	a	DET
ftr-332	2680	17	technical	technical	ADJ
ftr-332	2680	18	analysis	analysis	NOUN
ftr-332	2680	19	.	.	PUNCT
ftr-332	2680	20	]	]	PUNCT
ftr-332	2681	1	to	to	PART
ftr-332	2681	2	pass	pass	VERB
ftr-332	2681	3	the	the	DET
ftr-332	2681	4	losses	loss	NOUN
ftr-332	2681	5	through	through	ADP
ftr-332	2681	6	without	without	ADP
ftr-332	2681	7	running	run	VERB
ftr-332	2681	8	afoul	afoul	NOUN
ftr-332	2681	9	of	of	ADP
ftr-332	2681	10	the	the	DET
ftr-332	2681	11	§	§	PROPN
ftr-332	2681	12	704(d	704(d	PROPN
ftr-332	2681	13	)	)	PUNCT
ftr-332	2681	14	limitation	limitation	NOUN
ftr-332	2681	15	,	,	PUNCT
ftr-332	2681	16	the	the	DET
ftr-332	2681	17	taxpayer	taxpayer	NOUN
ftr-332	2681	18	purported	purport	VERB
ftr-332	2681	19	to	to	PART
ftr-332	2681	20	contributed	contributed	VERB
ftr-332	2681	21	securities	security	NOUN
ftr-332	2681	22	with	with	ADP
ftr-332	2681	23	a	a	DET
ftr-332	2681	24	basis	basis	NOUN
ftr-332	2681	25	of	of	ADP
ftr-332	2681	26	over	over	ADP
ftr-332	2681	27	$	$	SYM
ftr-332	2681	28	180	180	NUM
ftr-332	2681	29	million	million	NUM
ftr-332	2681	30	to	to	ADP
ftr-332	2681	31	the	the	DET
ftr-332	2681	32	partnership	partnership	NOUN
ftr-332	2681	33	.	.	PUNCT
ftr-332	2682	1	although	although	SCONJ
ftr-332	2682	2	the	the	DET
ftr-332	2682	3	acquisition	acquisition	NOUN
ftr-332	2682	4	of	of	ADP
ftr-332	2682	5	the	the	DET
ftr-332	2682	6	npls	npls	NOUN
ftr-332	2682	7	had	have	VERB
ftr-332	2682	8	economic	economic	ADJ
ftr-332	2682	9	substance	substance	NOUN
ftr-332	2682	10	under	under	ADP
ftr-332	2682	11	the	the	DET
ftr-332	2682	12	fifth	fifth	ADJ
ftr-332	2682	13	circuit	circuit	NOUN
ftr-332	2682	14	precedent	precedent	NOUN
ftr-332	2682	15	in	in	ADP
ftr-332	2682	16	klamath	klamath	NOUN
ftr-332	2682	17	strategic	strategic	PROPN
ftr-332	2682	18	inv	inv	PROPN
ftr-332	2682	19	.	.	PUNCT
ftr-332	2683	1	fund	fund	PROPN
ftr-332	2683	2	v.	v.	PROPN
ftr-332	2683	3	united	united	PROPN
ftr-332	2683	4	states	states	PROPN
ftr-332	2683	5	,	,	PUNCT
ftr-332	2683	6	568	568	NUM
ftr-332	2683	7	f.3d	f.3d	NUM
ftr-332	2683	8	537	537	NUM
ftr-332	2683	9	(	(	PUNCT
ftr-332	2683	10	5th	5th	ADJ
ftr-332	2683	11	cir	cir	NOUN
ftr-332	2683	12	.	.	PUNCT
ftr-332	2683	13	2009	2009	NUM
ftr-332	2683	14	)	)	PUNCT
ftr-332	2684	1	,	,	PUNCT
ftr-332	2684	2	southgate	southgate	PROPN
ftr-332	2684	3	was	be	AUX
ftr-332	2684	4	a	a	DET
ftr-332	2684	5	―sham‖	―sham‖	PROPN
ftr-332	2684	6	partnership	partnership	NOUN
ftr-332	2684	7	under	under	ADP
ftr-332	2684	8	a	a	DET
ftr-332	2684	9	culberson	culberson	NOUN
ftr-332	2684	10	analysis	analysis	NOUN
ftr-332	2684	11	(	(	PUNCT
ftr-332	2684	12	commissioner	commissioner	PROPN
ftr-332	2684	13	v.	v.	PROPN
ftr-332	2684	14	culbertson	culbertson	PROPN
ftr-332	2684	15	,	,	PUNCT
ftr-332	2684	16	337	337	NUM
ftr-332	2684	17	u.s	u.s	PROPN
ftr-332	2684	18	.	.	PROPN
ftr-332	2684	19	733	733	NUM
ftr-332	2684	20	(	(	PUNCT
ftr-332	2684	21	1949	1949	NUM
ftr-332	2684	22	)	)	PUNCT
ftr-332	2684	23	)	)	PUNCT
ftr-332	2684	24	.	.	PUNCT
ftr-332	2685	1	the	the	DET
ftr-332	2685	2	parties	party	NOUN
ftr-332	2685	3	did	do	AUX
ftr-332	2685	4	not	not	PART
ftr-332	2685	5	join	join	VERB
ftr-332	2685	6	together	together	ADV
ftr-332	2685	7	with	with	ADP
ftr-332	2685	8	a	a	DET
ftr-332	2685	9	business	business	NOUN
ftr-332	2685	10	purpose	purpose	NOUN
ftr-332	2685	11	to	to	PART
ftr-332	2685	12	share	share	VERB
ftr-332	2685	13	profits	profit	NOUN
ftr-332	2685	14	.	.	PUNCT
ftr-332	2686	1	applying	apply	VERB
ftr-332	2686	2	a	a	DET
ftr-332	2686	3	―substance	―substance	NOUN
ftr-332	2686	4	over	over	ADP
ftr-332	2686	5	form‖	form‖	PROPN
ftr-332	2686	6	analysis	analysis	NOUN
ftr-332	2686	7	,	,	PUNCT
ftr-332	2686	8	the	the	DET
ftr-332	2686	9	court	court	NOUN
ftr-332	2686	10	concluded	conclude	VERB
ftr-332	2686	11	that	that	SCONJ
ftr-332	2686	12	the	the	DET
ftr-332	2686	13	acquisition	acquisition	NOUN
ftr-332	2686	14	of	of	ADP
ftr-332	2686	15	the	the	DET
ftr-332	2686	16	portfolio	portfolio	NOUN
ftr-332	2686	17	of	of	ADP
ftr-332	2686	18	npls	npls	NOUN
ftr-332	2686	19	was	be	AUX
ftr-332	2686	20	a	a	DET
ftr-332	2686	21	direct	direct	ADJ
ftr-332	2686	22	acquisition	acquisition	NOUN
ftr-332	2686	23	by	by	ADP
ftr-332	2686	24	the	the	DET
ftr-332	2686	25	purported	purport	VERB
ftr-332	2686	26	partners	partner	NOUN
ftr-332	2686	27	.	.	PUNCT
ftr-332	2687	1	nevertheless	nevertheless	ADV
ftr-332	2687	2	,	,	PUNCT
ftr-332	2687	3	the	the	DET
ftr-332	2687	4	court	court	NOUN
ftr-332	2687	5	of	of	ADP
ftr-332	2687	6	appeals	appeal	NOUN
ftr-332	2687	7	affirmed	affirm	VERB
ftr-332	2687	8	the	the	DET
ftr-332	2687	9	district	district	NOUN
ftr-332	2687	10	court‘s	court‘s	NOUN
ftr-332	2687	11	holding	hold	VERB
ftr-332	2687	12	that	that	SCONJ
ftr-332	2687	13	no	no	DET
ftr-332	2687	14	§	§	PROPN
ftr-332	2687	15	6662	6662	NUM
ftr-332	2687	16	accuracy	accuracy	NOUN
ftr-332	2687	17	related	relate	VERB
ftr-332	2687	18	penalties	penalty	NOUN
ftr-332	2687	19	should	should	AUX
ftr-332	2687	20	be	be	AUX
ftr-332	2687	21	imposed	impose	VERB
ftr-332	2687	22	.	.	PUNCT
ftr-332	2688	1	there	there	PRON
ftr-332	2688	2	was	be	VERB
ftr-332	2688	3	no	no	DET
ftr-332	2688	4	error	error	NOUN
ftr-332	2688	5	in	in	ADP
ftr-332	2688	6	the	the	DET
ftr-332	2688	7	district	district	NOUN
ftr-332	2688	8	court‘s	court‘s	PROPN
ftr-332	2688	9	finding	find	VERB
ftr-332	2688	10	that	that	SCONJ
ftr-332	2688	11	the	the	DET
ftr-332	2688	12	taxpayer	taxpayer	NOUN
ftr-332	2688	13	reasonably	reasonably	ADV
ftr-332	2688	14	relied	rely	VERB
ftr-332	2688	15	on	on	ADP
ftr-332	2688	16	―more	―more	ADV
ftr-332	2688	17	likely	likely	ADV
ftr-332	2688	18	than	than	SCONJ
ftr-332	2688	19	not‖	not‖	ADJ
ftr-332	2688	20	opinions	opinion	NOUN
ftr-332	2688	21	from	from	ADP
ftr-332	2688	22	his	his	PRON
ftr-332	2688	23	tax	tax	NOUN
ftr-332	2688	24	advisors	advisor	NOUN
ftr-332	2688	25	,	,	PUNCT
ftr-332	2688	26	who	who	PRON
ftr-332	2688	27	had	have	AUX
ftr-332	2688	28	structured	structure	VERB
ftr-332	2688	29	the	the	DET
ftr-332	2688	30	deal	deal	NOUN
ftr-332	2688	31	.	.	PUNCT
ftr-332	2689	1	6	6	X
ftr-332	2689	2	.	.	PUNCT
ftr-332	2689	3	given	give	VERB
ftr-332	2689	4	the	the	DET
ftr-332	2689	5	government	government	NOUN
ftr-332	2689	6	’s	’s	PART
ftr-332	2689	7	winning	win	VERB
ftr-332	2689	8	percentage	percentage	NOUN
ftr-332	2689	9	in	in	ADP
ftr-332	2689	10	tax	tax	NOUN
ftr-332	2689	11	shelter	shelter	NOUN
ftr-332	2689	12	cases	case	NOUN
ftr-332	2689	13	,	,	PUNCT
ftr-332	2689	14	is	be	AUX
ftr-332	2689	15	continued	continue	VERB
ftr-332	2689	16	litigation	litigation	NOUN
ftr-332	2689	17	of	of	ADP
ftr-332	2689	18	tax	tax	NOUN
ftr-332	2689	19	shelter	shelter	NOUN
ftr-332	2689	20	cases	case	NOUN
ftr-332	2689	21	really	really	ADV
ftr-332	2689	22	just	just	ADV
ftr-332	2689	23	self	self	NOUN
ftr-332	2689	24	-	-	PUNCT
ftr-332	2689	25	help	help	NOUN
ftr-332	2689	26	welfare	welfare	NOUN
ftr-332	2689	27	for	for	ADP
ftr-332	2689	28	tax	tax	NOUN
ftr-332	2689	29	controversy	controversy	NOUN
ftr-332	2689	30	attorneys	attorney	NOUN
ftr-332	2689	31	?	?	PUNCT
ftr-332	2690	1	wfc	wfc	PROPN
ftr-332	2690	2	holdings	holdings	PROPN
ftr-332	2690	3	corp	corp	PROPN
ftr-332	2690	4	.	.	PROPN
ftr-332	2690	5	v.	v.	PROPN
ftr-332	2690	6	united	united	PROPN
ftr-332	2690	7	states	states	PROPN
ftr-332	2690	8	,	,	PUNCT
ftr-332	2690	9	108	108	NUM
ftr-332	2690	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	2690	11	2011	2011	NUM
ftr-332	2690	12	-	-	SYM
ftr-332	2690	13	6531	6531	NUM
ftr-332	2690	14	(	(	PUNCT
ftr-332	2690	15	d.	d.	PROPN
ftr-332	2690	16	minn	minn	PROPN
ftr-332	2690	17	.	.	PUNCT
ftr-332	2691	1	9/30/11	9/30/11	NUM
ftr-332	2691	2	)	)	PUNCT
ftr-332	2691	3	.	.	PUNCT
ftr-332	2692	1	a	a	DET
ftr-332	2692	2	tax	tax	NOUN
ftr-332	2692	3	shelter	shelter	NOUN
ftr-332	2692	4	so	so	ADV
ftr-332	2692	5	complicated	complicated	ADJ
ftr-332	2692	6	that	that	SCONJ
ftr-332	2692	7	we	we	PRON
ftr-332	2692	8	can	can	AUX
ftr-332	2692	9	not	not	PART
ftr-332	2692	10	understand	understand	VERB
ftr-332	2692	11	from	from	ADP
ftr-332	2692	12	the	the	DET
ftr-332	2692	13	opinion	opinion	NOUN
ftr-332	2692	14	how	how	SCONJ
ftr-332	2692	15	it	it	PRON
ftr-332	2692	16	purported	purport	VERB
ftr-332	2692	17	to	to	PART
ftr-332	2692	18	work	work	VERB
ftr-332	2692	19	bit	bit	NOUN
ftr-332	2692	20	the	the	DET
ftr-332	2692	21	dust	dust	NOUN
ftr-332	2692	22	because	because	SCONJ
ftr-332	2692	23	it	it	PRON
ftr-332	2692	24	was	be	AUX
ftr-332	2692	25	―devoid	―devoid	PRON
ftr-332	2692	26	of	of	ADP
ftr-332	2692	27	economic	economic	ADJ
ftr-332	2692	28	substance.‖	substance.‖	NOUN
ftr-332	2692	29	we	we	PRON
ftr-332	2692	30	think	think	VERB
ftr-332	2692	31	it	it	PRON
ftr-332	2692	32	was	be	AUX
ftr-332	2692	33	based	base	VERB
ftr-332	2692	34	on	on	ADP
ftr-332	2692	35	a	a	DET
ftr-332	2692	36	variation	variation	NOUN
ftr-332	2692	37	of	of	ADP
ftr-332	2692	38	the	the	DET
ftr-332	2692	39	kind	kind	NOUN
ftr-332	2692	40	of	of	ADP
ftr-332	2692	41	structure	structure	NOUN
ftr-332	2692	42	involved	involve	VERB
ftr-332	2692	43	in	in	ADP
ftr-332	2692	44	coltec	coltec	ADJ
ftr-332	2692	45	industries	industry	NOUN
ftr-332	2692	46	v.	v.	ADP
ftr-332	2692	47	united	united	PROPN
ftr-332	2692	48	states	states	PROPN
ftr-332	2692	49	,	,	PUNCT
ftr-332	2692	50	454	454	NUM
ftr-332	2692	51	f.3d	f.3d	NUM
ftr-332	2692	52	1340	1340	NUM
ftr-332	2692	53	(	(	PUNCT
ftr-332	2692	54	fed	fed	PROPN
ftr-332	2692	55	.	.	PUNCT
ftr-332	2692	56	cir	cir	PROPN
ftr-332	2692	57	.	.	PUNCT
ftr-332	2692	58	2006	2006	NUM
ftr-332	2692	59	)	)	PUNCT
ftr-332	2692	60	,	,	PUNCT
ftr-332	2692	61	cert	cert	PROPN
ftr-332	2692	62	.	.	PUNCT
ftr-332	2693	1	denied	deny	VERB
ftr-332	2693	2	,	,	PUNCT
ftr-332	2693	3	549	549	NUM
ftr-332	2693	4	u.s	u.s	PROPN
ftr-332	2693	5	.	.	PROPN
ftr-332	2693	6	1261	1261	NUM
ftr-332	2693	7	(	(	PUNCT
ftr-332	2693	8	2007	2007	NUM
ftr-332	2693	9	)	)	PUNCT
ftr-332	2693	10	.	.	PUNCT
ftr-332	2694	1	7	7	X
ftr-332	2694	2	.	.	X
ftr-332	2694	3	yet	yet	ADV
ftr-332	2694	4	another	another	DET
ftr-332	2694	5	investor	investor	NOUN
ftr-332	2694	6	in	in	ADP
ftr-332	2694	7	a	a	DET
ftr-332	2694	8	kpmg	kpmg	PROPN
ftr-332	2694	9	opis	opis	PROPN
ftr-332	2694	10	tax	tax	NOUN
ftr-332	2694	11	shelter	shelter	NOUN
ftr-332	2694	12	gets	get	AUX
ftr-332	2694	13	devoured	devour	VERB
ftr-332	2694	14	by	by	ADP
ftr-332	2694	15	the	the	DET
ftr-332	2694	16	economic	economic	ADJ
ftr-332	2694	17	substance	substance	NOUN
ftr-332	2694	18	doctrine	doctrine	NOUN
ftr-332	2694	19	.	.	PUNCT
ftr-332	2695	1	blum	blum	PROPN
ftr-332	2695	2	v.	v.	PROPN
ftr-332	2695	3	commissioner	commissioner	PROPN
ftr-332	2695	4	,	,	PUNCT
ftr-332	2695	5	t.c	t.c	PROPN
ftr-332	2695	6	.	.	PROPN
ftr-332	2695	7	memo	memo	NOUN
ftr-332	2695	8	.	.	PUNCT
ftr-332	2696	1	2012	2012	NUM
ftr-332	2696	2	-	-	SYM
ftr-332	2696	3	16	16	NUM
ftr-332	2696	4	(	(	PUNCT
ftr-332	2696	5	1/17/12).the	1/17/12).the	DET
ftr-332	2696	6	taxpayer‘s	taxpayer‘s	X
ftr-332	2696	7	bogus	bogus	ADJ
ftr-332	2696	8	$	$	SYM
ftr-332	2696	9	45	45	NUM
ftr-332	2696	10	million	million	NUM
ftr-332	2696	11	loss	loss	NOUN
ftr-332	2696	12	claimed	claim	VERB
ftr-332	2696	13	from	from	ADP
ftr-332	2696	14	a	a	DET
ftr-332	2696	15	kpmg	kpmg	PROPN
ftr-332	2696	16	opis	opis	PROPN
ftr-332	2696	17	tax	tax	NOUN
ftr-332	2696	18	shelter	shelter	NOUN
ftr-332	2696	19	was	be	AUX
ftr-332	2696	20	disallowed	disallow	VERB
ftr-332	2696	21	.	.	PUNCT
ftr-332	2697	1	the	the	DET
ftr-332	2697	2	taxpayers	taxpayer	NOUN
ftr-332	2697	3	did	do	AUX
ftr-332	2697	4	not	not	PART
ftr-332	2697	5	contest	contest	VERB
ftr-332	2697	6	that	that	SCONJ
ftr-332	2697	7	their	their	PRON
ftr-332	2697	8	loss	loss	NOUN
ftr-332	2697	9	was	be	AUX
ftr-332	2697	10	―fictional.‖	―fictional.‖	NUM
ftr-332	2697	11	section	section	NOUN
ftr-332	2697	12	6662	6662	NUM
ftr-332	2697	13	accuracy	accuracy	NOUN
ftr-332	2697	14	-	-	PUNCT
ftr-332	2697	15	related	relate	VERB
ftr-332	2697	16	penalties	penalty	NOUN
ftr-332	2697	17	for	for	ADP
ftr-332	2697	18	gross	gross	ADJ
ftr-332	2697	19	valuation	valuation	NOUN
ftr-332	2697	20	misstatements	misstatement	NOUN
ftr-332	2697	21	and	and	CCONJ
ftr-332	2697	22	negligence	negligence	NOUN
ftr-332	2697	23	were	be	AUX
ftr-332	2697	24	upheld	uphold	VERB
ftr-332	2697	25	.	.	PUNCT
ftr-332	2698	1	b.	b.	PROPN
ftr-332	2698	2	identified	identify	VERB
ftr-332	2698	3	―tax	―tax	PROPN
ftr-332	2698	4	avoidance	avoidance	NOUN
ftr-332	2698	5	transactions‖	transactions‖	X
ftr-332	2698	6	1	1	X
ftr-332	2698	7	.	.	PUNCT
ftr-332	2699	1	now	now	ADV
ftr-332	2699	2	let	let	VERB
ftr-332	2699	3	me	i	PRON
ftr-332	2699	4	get	get	VERB
ftr-332	2699	5	this	this	DET
ftr-332	2699	6	straight	straight	NOUN
ftr-332	2699	7	.	.	PUNCT
ftr-332	2700	1	i	i	PRON
ftr-332	2700	2	followed	follow	VERB
ftr-332	2700	3	the	the	DET
ftr-332	2700	4	code	code	NOUN
ftr-332	2700	5	and	and	CCONJ
ftr-332	2700	6	regs	reg	NOUN
ftr-332	2700	7	meticulously	meticulously	ADV
ftr-332	2700	8	,	,	PUNCT
ftr-332	2700	9	claimed	claim	VERB
ftr-332	2700	10	my	my	PRON
ftr-332	2700	11	loss	loss	NOUN
ftr-332	2700	12	deduction	deduction	NOUN
ftr-332	2700	13	,	,	PUNCT
ftr-332	2700	14	but	but	CCONJ
ftr-332	2700	15	it	it	PRON
ftr-332	2700	16	was	be	AUX
ftr-332	2700	17	disallowed	disallow	VERB
ftr-332	2700	18	because	because	SCONJ
ftr-332	2700	19	i	i	PRON
ftr-332	2700	20	really	really	ADV
ftr-332	2700	21	had	have	VERB
ftr-332	2700	22	no	no	DET
ftr-332	2700	23	possibility	possibility	NOUN
ftr-332	2700	24	of	of	ADP
ftr-332	2700	25	actually	actually	ADV
ftr-332	2700	26	making	make	VERB
ftr-332	2700	27	money	money	NOUN
ftr-332	2700	28	on	on	ADP
ftr-332	2700	29	the	the	DET
ftr-332	2700	30	deal	deal	NOUN
ftr-332	2700	31	and	and	CCONJ
ftr-332	2700	32	all	all	PRON
ftr-332	2700	33	i	i	PRON
ftr-332	2700	34	was	be	AUX
ftr-332	2700	35	looking	look	VERB
ftr-332	2700	36	for	for	ADP
ftr-332	2700	37	was	be	AUX
ftr-332	2700	38	a	a	DET
ftr-332	2700	39	nice	nice	ADJ
ftr-332	2700	40	tax	tax	NOUN
ftr-332	2700	41	loss	loss	NOUN
ftr-332	2700	42	,	,	PUNCT
ftr-332	2700	43	and	and	CCONJ
ftr-332	2700	44	even	even	ADV
ftr-332	2700	45	though	though	SCONJ
ftr-332	2700	46	i	i	PRON
ftr-332	2700	47	’ve	’ve	AUX
ftr-332	2700	48	got	get	VERB
ftr-332	2700	49	this	this	DET
ftr-332	2700	50	letter	letter	NOUN
ftr-332	2700	51	from	from	ADP
ftr-332	2700	52	my	my	PRON
ftr-332	2700	53	lawyer	lawyer	NOUN
ftr-332	2700	54	saying	say	VERB
ftr-332	2700	55	the	the	DET
ftr-332	2700	56	deduction	deduction	NOUN
ftr-332	2700	57	is	be	AUX
ftr-332	2700	58	100	100	NUM
ftr-332	2700	59	percent	percent	NOUN
ftr-332	2700	60	legal	legal	ADJ
ftr-332	2700	61	,	,	PUNCT
ftr-332	2700	62	i	i	PRON
ftr-332	2700	63	’m	’m	AUX
ftr-332	2700	64	still	still	ADV
ftr-332	2700	65	looking	look	VERB
ftr-332	2700	66	at	at	ADP
ftr-332	2700	67	a	a	DET
ftr-332	2700	68	40	40	NUM
ftr-332	2700	69	percent	percent	NOUN
ftr-332	2700	70	penalty	penalty	NOUN
ftr-332	2700	71	on	on	ADP
ftr-332	2700	72	the	the	DET
ftr-332	2700	73	deficiency	deficiency	NOUN
ftr-332	2700	74	.	.	PUNCT
ftr-332	2701	1	but	but	CCONJ
ftr-332	2701	2	my	my	PRON
ftr-332	2701	3	neighbor	neighbor	NOUN
ftr-332	2701	4	who	who	PRON
ftr-332	2701	5	deducted	deduct	VERB
ftr-332	2701	6	the	the	DET
ftr-332	2701	7	cost	cost	NOUN
ftr-332	2701	8	of	of	ADP
ftr-332	2701	9	his	his	PRON
ftr-332	2701	10	kid	kid	NOUN
ftr-332	2701	11	’s	’s	PART
ftr-332	2701	12	college	college	NOUN
ftr-332	2701	13	education	education	NOUN
ftr-332	2701	14	as	as	ADP
ftr-332	2701	15	a	a	DET
ftr-332	2701	16	business	business	NOUN
ftr-332	2701	17	2012	2012	NUM
ftr-332	2701	18	]	]	PUNCT
ftr-332	2701	19	recent	recent	ADJ
ftr-332	2701	20	developments	development	NOUN
ftr-332	2701	21	in	in	ADP
ftr-332	2701	22	federal	federal	ADJ
ftr-332	2701	23	income	income	NOUN
ftr-332	2701	24	taxation	taxation	NOUN
ftr-332	2701	25	311	311	NUM
ftr-332	2701	26	expense	expense	NOUN
ftr-332	2701	27	,	,	PUNCT
ftr-332	2701	28	which	which	PRON
ftr-332	2701	29	every	every	DET
ftr-332	2701	30	kindergartner	kindergartner	NOUN
ftr-332	2701	31	knows	know	VERB
ftr-332	2701	32	you	you	PRON
ftr-332	2701	33	ca	can	AUX
ftr-332	2701	34	n’t	not	PART
ftr-332	2701	35	do	do	VERB
ftr-332	2701	36	,	,	PUNCT
ftr-332	2701	37	does	do	AUX
ftr-332	2701	38	n’t	not	PART
ftr-332	2701	39	have	have	VERB
ftr-332	2701	40	to	to	PART
ftr-332	2701	41	pay	pay	VERB
ftr-332	2701	42	any	any	DET
ftr-332	2701	43	penalty	penalty	NOUN
ftr-332	2701	44	because	because	SCONJ
ftr-332	2701	45	he	he	PRON
ftr-332	2701	46	’s	’	VERB
ftr-332	2701	47	dumb	dumb	ADJ
ftr-332	2701	48	and	and	CCONJ
ftr-332	2701	49	his	his	PRON
ftr-332	2701	50	dumb	dumb	ADJ
ftr-332	2701	51	,	,	PUNCT
ftr-332	2701	52	but	but	CCONJ
ftr-332	2701	53	probably	probably	ADV
ftr-332	2701	54	honest	honest	ADJ
ftr-332	2701	55	,	,	PUNCT
ftr-332	2701	56	cpa	cpa	PROPN
ftr-332	2701	57	said	say	VERB
ftr-332	2701	58	it	it	PRON
ftr-332	2701	59	was	be	AUX
ftr-332	2701	60	ok	ok	ADJ
ftr-332	2701	61	.	.	PUNCT
ftr-332	2702	1	say	say	VERB
ftr-332	2702	2	what	what	PRON
ftr-332	2702	3	!	!	PUNCT
ftr-332	2702	4	?	?	PUNCT
ftr-332	2703	1	well	well	INTJ
ftr-332	2703	2	,	,	PUNCT
ftr-332	2703	3	we	we	PRON
ftr-332	2703	4	do	do	AUX
ftr-332	2703	5	n’t	not	PART
ftr-332	2703	6	have	have	VERB
ftr-332	2703	7	to	to	PART
ftr-332	2703	8	―know	―know	VERB
ftr-332	2703	9	it	it	PRON
ftr-332	2703	10	when	when	SCONJ
ftr-332	2703	11	we	we	PRON
ftr-332	2703	12	see	see	VERB
ftr-332	2703	13	it‖	it‖	PROPN
ftr-332	2703	14	because	because	SCONJ
ftr-332	2703	15	congress	congress	PROPN
ftr-332	2703	16	has	have	AUX
ftr-332	2703	17	defined	define	VERB
ftr-332	2703	18	it	it	PRON
ftr-332	2703	19	for	for	ADP
ftr-332	2703	20	us	we	PRON
ftr-332	2703	21	.	.	PUNCT
ftr-332	2704	1	the	the	DET
ftr-332	2704	2	2010	2010	NUM
ftr-332	2704	3	health	health	NOUN
ftr-332	2704	4	care	care	NOUN
ftr-332	2704	5	reconciliation	reconciliation	NOUN
ftr-332	2704	6	act	act	NOUN
ftr-332	2704	7	added	add	VERB
ftr-332	2704	8	new	new	ADJ
ftr-332	2704	9	code	code	NOUN
ftr-332	2704	10	§	§	PROPN
ftr-332	2704	11	7701(o	7701(o	NUM
ftr-332	2704	12	)	)	PUNCT
ftr-332	2704	13	,	,	PUNCT
ftr-332	2704	14	codifying	codify	VERB
ftr-332	2704	15	the	the	DET
ftr-332	2704	16	economic	economic	ADJ
ftr-332	2704	17	substance	substance	NOUN
ftr-332	2704	18	doctrine	doctrine	NOUN
ftr-332	2704	19	,	,	PUNCT
ftr-332	2704	20	which	which	PRON
ftr-332	2704	21	has	have	AUX
ftr-332	2704	22	been	be	AUX
ftr-332	2704	23	applied	apply	VERB
ftr-332	2704	24	by	by	ADP
ftr-332	2704	25	the	the	DET
ftr-332	2704	26	courts	court	NOUN
ftr-332	2704	27	for	for	ADP
ftr-332	2704	28	several	several	ADJ
ftr-332	2704	29	decades	decade	NOUN
ftr-332	2704	30	as	as	ADP
ftr-332	2704	31	a	a	DET
ftr-332	2704	32	judicial	judicial	ADJ
ftr-332	2704	33	interpretive	interpretive	ADJ
ftr-332	2704	34	doctrine	doctrine	NOUN
ftr-332	2704	35	to	to	PART
ftr-332	2704	36	disallow	disallow	VERB
ftr-332	2704	37	tax	tax	NOUN
ftr-332	2704	38	benefits	benefit	NOUN
ftr-332	2704	39	otherwise	otherwise	ADV
ftr-332	2704	40	available	available	ADJ
ftr-332	2704	41	under	under	ADP
ftr-332	2704	42	a	a	DET
ftr-332	2704	43	literal	literal	ADJ
ftr-332	2704	44	reading	reading	NOUN
ftr-332	2704	45	of	of	ADP
ftr-332	2704	46	the	the	DET
ftr-332	2704	47	code	code	NOUN
ftr-332	2704	48	and	and	CCONJ
ftr-332	2704	49	regulations	regulation	NOUN
ftr-332	2704	50	.	.	PUNCT
ftr-332	2705	1			NOUN
ftr-332	2705	2	background	background	NOUN
ftr-332	2705	3	—	—	PUNCT
ftr-332	2705	4	codification	codification	NOUN
ftr-332	2705	5	of	of	ADP
ftr-332	2705	6	the	the	DET
ftr-332	2705	7	economic	economic	ADJ
ftr-332	2705	8	substance	substance	NOUN
ftr-332	2705	9	doctrine	doctrine	NOUN
ftr-332	2705	10	has	have	AUX
ftr-332	2705	11	been	be	AUX
ftr-332	2705	12	on	on	ADP
ftr-332	2705	13	the	the	DET
ftr-332	2705	14	legislative	legislative	ADJ
ftr-332	2705	15	agenda	agenda	NOUN
ftr-332	2705	16	many	many	ADJ
ftr-332	2705	17	times	time	NOUN
ftr-332	2705	18	since	since	SCONJ
ftr-332	2705	19	early	early	ADV
ftr-332	2705	20	in	in	ADP
ftr-332	2705	21	the	the	DET
ftr-332	2705	22	first	first	ADJ
ftr-332	2705	23	decade	decade	NOUN
ftr-332	2705	24	of	of	ADP
ftr-332	2705	25	this	this	DET
ftr-332	2705	26	century	century	NOUN
ftr-332	2705	27	,	,	PUNCT
ftr-332	2705	28	or	or	CCONJ
ftr-332	2705	29	for	for	ADP
ftr-332	2705	30	the	the	DET
ftr-332	2705	31	past	past	ADJ
ftr-332	2705	32	ten	ten	NUM
ftr-332	2705	33	years	year	NOUN
ftr-332	2705	34	(	(	PUNCT
ftr-332	2705	35	for	for	ADP
ftr-332	2705	36	those	those	PRON
ftr-332	2705	37	of	of	ADP
ftr-332	2705	38	us	we	PRON
ftr-332	2705	39	still	still	ADV
ftr-332	2705	40	hung	hang	VERB
ftr-332	2705	41	up	up	ADP
ftr-332	2705	42	on	on	ADP
ftr-332	2705	43	y2k	y2k	NOUN
ftr-332	2705	44	)	)	PUNCT
ftr-332	2705	45	.	.	PUNCT
ftr-332	2706	1	the	the	DET
ftr-332	2706	2	move	move	NOUN
ftr-332	2706	3	for	for	ADP
ftr-332	2706	4	codification	codification	NOUN
ftr-332	2706	5	was	be	AUX
ftr-332	2706	6	motivated	motivate	VERB
ftr-332	2706	7	in	in	ADP
ftr-332	2706	8	part	part	NOUN
ftr-332	2706	9	by	by	ADP
ftr-332	2706	10	the	the	DET
ftr-332	2706	11	insistence	insistence	NOUN
ftr-332	2706	12	of	of	ADP
ftr-332	2706	13	not	not	PART
ftr-332	2706	14	a	a	DET
ftr-332	2706	15	few	few	ADJ
ftr-332	2706	16	tax	tax	NOUN
ftr-332	2706	17	practitioners	practitioner	NOUN
ftr-332	2706	18	that	that	PRON
ftr-332	2706	19	the	the	DET
ftr-332	2706	20	economic	economic	ADJ
ftr-332	2706	21	substance	substance	NOUN
ftr-332	2706	22	doctrine	doctrine	NOUN
ftr-332	2706	23	simply	simply	ADV
ftr-332	2706	24	was	be	AUX
ftr-332	2706	25	not	not	PART
ftr-332	2706	26	actually	actually	ADV
ftr-332	2706	27	a	a	DET
ftr-332	2706	28	legitimate	legitimate	ADJ
ftr-332	2706	29	element	element	NOUN
ftr-332	2706	30	of	of	ADP
ftr-332	2706	31	the	the	DET
ftr-332	2706	32	tax	tax	NOUN
ftr-332	2706	33	doctrine	doctrine	NOUN
ftr-332	2706	34	,	,	PUNCT
ftr-332	2706	35	notwithstanding	notwithstanding	ADP
ftr-332	2706	36	its	its	PRON
ftr-332	2706	37	application	application	NOUN
ftr-332	2706	38	by	by	ADP
ftr-332	2706	39	the	the	DET
ftr-332	2706	40	courts	court	NOUN
ftr-332	2706	41	in	in	ADP
ftr-332	2706	42	many	many	ADJ
ftr-332	2706	43	cases	case	NOUN
ftr-332	2706	44	over	over	ADP
ftr-332	2706	45	several	several	ADJ
ftr-332	2706	46	decades	decade	NOUN
ftr-332	2706	47	.	.	PUNCT
ftr-332	2707	1	this	this	DET
ftr-332	2707	2	argument	argument	NOUN
ftr-332	2707	3	was	be	AUX
ftr-332	2707	4	based	base	VERB
ftr-332	2707	5	on	on	ADP
ftr-332	2707	6	the	the	DET
ftr-332	2707	7	assertion	assertion	NOUN
ftr-332	2707	8	that	that	SCONJ
ftr-332	2707	9	the	the	DET
ftr-332	2707	10	supreme	supreme	PROPN
ftr-332	2707	11	court	court	PROPN
ftr-332	2707	12	had	have	AUX
ftr-332	2707	13	never	never	ADV
ftr-332	2707	14	actually	actually	ADV
ftr-332	2707	15	applied	apply	VERB
ftr-332	2707	16	the	the	DET
ftr-332	2707	17	economic	economic	ADJ
ftr-332	2707	18	substance	substance	NOUN
ftr-332	2707	19	doctrine	doctrine	NOUN
ftr-332	2707	20	to	to	PART
ftr-332	2707	21	deny	deny	VERB
ftr-332	2707	22	a	a	DET
ftr-332	2707	23	taxpayer	taxpayer	NOUN
ftr-332	2707	24	any	any	DET
ftr-332	2707	25	tax	tax	NOUN
ftr-332	2707	26	benefits	benefit	NOUN
ftr-332	2707	27	,	,	PUNCT
ftr-332	2707	28	ignoring	ignore	VERB
ftr-332	2707	29	the	the	DET
ftr-332	2707	30	supreme	supreme	PROPN
ftr-332	2707	31	court‘s	court‘s	PROPN
ftr-332	2707	32	decision	decision	NOUN
ftr-332	2707	33	in	in	ADP
ftr-332	2707	34	knetsch	knetsch	PROPN
ftr-332	2707	35	v.	v.	PROPN
ftr-332	2707	36	united	united	PROPN
ftr-332	2707	37	states	states	PROPN
ftr-332	2707	38	,	,	PUNCT
ftr-332	2707	39	364	364	NUM
ftr-332	2707	40	u.s	u.s	PROPN
ftr-332	2707	41	.	.	PROPN
ftr-332	2707	42	361	361	NUM
ftr-332	2707	43	(	(	PUNCT
ftr-332	2707	44	1960	1960	NUM
ftr-332	2707	45	)	)	PUNCT
ftr-332	2707	46	,	,	PUNCT
ftr-332	2707	47	and	and	CCONJ
ftr-332	2707	48	instead	instead	ADV
ftr-332	2707	49	focusing	focus	VERB
ftr-332	2707	50	on	on	ADP
ftr-332	2707	51	the	the	DET
ftr-332	2707	52	supreme	supreme	PROPN
ftr-332	2707	53	court‘s	court‘s	PROPN
ftr-332	2707	54	subsequent	subsequent	ADJ
ftr-332	2707	55	decisions	decision	NOUN
ftr-332	2707	56	in	in	ADP
ftr-332	2707	57	cottage	cottage	NOUN
ftr-332	2707	58	savings	saving	NOUN
ftr-332	2707	59	ass’n	ass’n	NOUN
ftr-332	2707	60	v.	v.	ADP
ftr-332	2707	61	commissioner	commissioner	NOUN
ftr-332	2707	62	,	,	PUNCT
ftr-332	2707	63	499	499	NUM
ftr-332	2707	64	u.s	u.s	PROPN
ftr-332	2707	65	.	.	PROPN
ftr-332	2707	66	554	554	NUM
ftr-332	2707	67	(	(	PUNCT
ftr-332	2707	68	1991	1991	NUM
ftr-332	2707	69	)	)	PUNCT
ftr-332	2707	70	,	,	PUNCT
ftr-332	2707	71	and	and	CCONJ
ftr-332	2707	72	frank	frank	PROPN
ftr-332	2707	73	lyon	lyon	PROPN
ftr-332	2707	74	co.	co.	PROPN
ftr-332	2707	75	v.	v.	PROPN
ftr-332	2707	76	united	united	PROPN
ftr-332	2707	77	states	states	PROPN
ftr-332	2707	78	,	,	PUNCT
ftr-332	2707	79	435	435	NUM
ftr-332	2707	80	u.s	u.s	PROPN
ftr-332	2707	81	.	.	PROPN
ftr-332	2707	82	561	561	NUM
ftr-332	2707	83	(	(	PUNCT
ftr-332	2707	84	1978	1978	NUM
ftr-332	2707	85	)	)	PUNCT
ftr-332	2707	86	,	,	PUNCT
ftr-332	2707	87	in	in	ADP
ftr-332	2707	88	which	which	PRON
ftr-332	2707	89	a	a	DET
ftr-332	2707	90	transaction	transaction	NOUN
ftr-332	2707	91	that	that	PRON
ftr-332	2707	92	on	on	ADP
ftr-332	2707	93	the	the	DET
ftr-332	2707	94	facts	fact	NOUN
ftr-332	2707	95	showed	show	VERB
ftr-332	2707	96	the	the	DET
ftr-332	2707	97	total	total	ADJ
ftr-332	2707	98	lack	lack	NOUN
ftr-332	2707	99	of	of	ADP
ftr-332	2707	100	―economic	―economic	PROPN
ftr-332	2707	101	substance‖	substance‖	PROPN
ftr-332	2707	102	was	be	AUX
ftr-332	2707	103	upheld	uphold	VERB
ftr-332	2707	104	.	.	PUNCT
ftr-332	2708	1	congressional	congressional	ADJ
ftr-332	2708	2	concern	concern	NOUN
ftr-332	2708	3	was	be	AUX
ftr-332	2708	4	intensified	intensify	VERB
ftr-332	2708	5	by	by	ADP
ftr-332	2708	6	the	the	DET
ftr-332	2708	7	decision	decision	NOUN
ftr-332	2708	8	of	of	ADP
ftr-332	2708	9	the	the	DET
ftr-332	2708	10	court	court	NOUN
ftr-332	2708	11	of	of	ADP
ftr-332	2708	12	federal	federal	ADJ
ftr-332	2708	13	claims	claim	NOUN
ftr-332	2708	14	in	in	ADP
ftr-332	2708	15	coltec	coltec	ADJ
ftr-332	2708	16	industries	industry	NOUN
ftr-332	2708	17	,	,	PUNCT
ftr-332	2708	18	inc	inc	PROPN
ftr-332	2708	19	.	.	PROPN
ftr-332	2709	1	v.	v.	PROPN
ftr-332	2709	2	united	united	PROPN
ftr-332	2709	3	states	states	PROPN
ftr-332	2710	1	,	,	PUNCT
ftr-332	2710	2	62	62	NUM
ftr-332	2710	3	fed	feed	VERB
ftr-332	2710	4	.	.	PUNCT
ftr-332	2711	1	cl	cl	NOUN
ftr-332	2711	2	.	.	PUNCT
ftr-332	2712	1	716	716	NUM
ftr-332	2712	2	(	(	PUNCT
ftr-332	2712	3	2004	2004	NUM
ftr-332	2712	4	)	)	PUNCT
ftr-332	2712	5	,	,	PUNCT
ftr-332	2712	6	vacated	vacate	VERB
ftr-332	2712	7	and	and	CCONJ
ftr-332	2712	8	remanded	remand	VERB
ftr-332	2712	9	,	,	PUNCT
ftr-332	2712	10	454	454	NUM
ftr-332	2712	11	f.3d	f.3d	NUM
ftr-332	2712	12	1340	1340	NUM
ftr-332	2712	13	(	(	PUNCT
ftr-332	2712	14	fed	fed	PROPN
ftr-332	2712	15	.	.	PUNCT
ftr-332	2712	16	cir	cir	PROPN
ftr-332	2712	17	.	.	PUNCT
ftr-332	2712	18	2006	2006	NUM
ftr-332	2712	19	)	)	PUNCT
ftr-332	2712	20	,	,	PUNCT
ftr-332	2712	21	cert	cert	PROPN
ftr-332	2712	22	.	.	PUNCT
ftr-332	2713	1	denied	deny	VERB
ftr-332	2713	2	,	,	PUNCT
ftr-332	2713	3	127	127	NUM
ftr-332	2713	4	s.	s.	PROPN
ftr-332	2713	5	ct	ct	PROPN
ftr-332	2713	6	.	.	PROPN
ftr-332	2713	7	1261	1261	NUM
ftr-332	2713	8	(	(	PUNCT
ftr-332	2713	9	2007	2007	NUM
ftr-332	2713	10	)	)	PUNCT
ftr-332	2713	11	,	,	PUNCT
ftr-332	2713	12	which	which	PRON
ftr-332	2713	13	questioned	question	VERB
ftr-332	2713	14	the	the	DET
ftr-332	2713	15	continuing	continue	VERB
ftr-332	2713	16	viability	viability	NOUN
ftr-332	2713	17	of	of	ADP
ftr-332	2713	18	the	the	DET
ftr-332	2713	19	doctrine	doctrine	NOUN
ftr-332	2713	20	,	,	PUNCT
ftr-332	2713	21	stating	state	VERB
ftr-332	2713	22	that	that	SCONJ
ftr-332	2713	23	―the	―the	DET
ftr-332	2713	24	use	use	NOUN
ftr-332	2713	25	of	of	ADP
ftr-332	2713	26	the	the	DET
ftr-332	2713	27	‗economic	‗economic	ADJ
ftr-332	2713	28	substance	substance	NOUN
ftr-332	2713	29	‘	'	PUNCT
ftr-332	2713	30	doctrine	doctrine	NOUN
ftr-332	2713	31	to	to	PART
ftr-332	2713	32	trump	trump	VERB
ftr-332	2713	33	‗mere	‗mere	ADV
ftr-332	2713	34	compliance	compliance	NOUN
ftr-332	2713	35	with	with	ADP
ftr-332	2713	36	the	the	DET
ftr-332	2713	37	code	code	NOUN
ftr-332	2713	38	‘	'	PUNCT
ftr-332	2713	39	would	would	AUX
ftr-332	2713	40	violate	violate	VERB
ftr-332	2713	41	the	the	DET
ftr-332	2713	42	separation	separation	NOUN
ftr-332	2713	43	of	of	ADP
ftr-332	2713	44	powers.‖	powers.‖	NOUN
ftr-332	2713	45	see	see	VERB
ftr-332	2713	46	staff	staff	NOUN
ftr-332	2713	47	of	of	ADP
ftr-332	2713	48	the	the	DET
ftr-332	2713	49	joint	joint	ADJ
ftr-332	2713	50	committee	committee	NOUN
ftr-332	2713	51	on	on	ADP
ftr-332	2713	52	taxation	taxation	NOUN
ftr-332	2713	53	,	,	PUNCT
ftr-332	2713	54	technical	technical	ADJ
ftr-332	2713	55	explanation	explanation	NOUN
ftr-332	2713	56	of	of	ADP
ftr-332	2713	57	the	the	DET
ftr-332	2713	58	revenue	revenue	NOUN
ftr-332	2713	59	provisions	provision	NOUN
ftr-332	2713	60	of	of	ADP
ftr-332	2713	61	the	the	DET
ftr-332	2713	62	―reconciliation	―reconciliation	PROPN
ftr-332	2713	63	act	act	NOUN
ftr-332	2713	64	of	of	ADP
ftr-332	2713	65	2010,‖	2010,‖	NUM
ftr-332	2713	66	as	as	ADP
ftr-332	2713	67	amended	amend	VERB
ftr-332	2713	68	,	,	PUNCT
ftr-332	2713	69	in	in	ADP
ftr-332	2713	70	combination	combination	NOUN
ftr-332	2713	71	with	with	ADP
ftr-332	2713	72	the	the	DET
ftr-332	2713	73	―patient	―patient	ADJ
ftr-332	2713	74	protection	protection	NOUN
ftr-332	2713	75	and	and	CCONJ
ftr-332	2713	76	affordable	affordable	ADJ
ftr-332	2713	77	care	care	NOUN
ftr-332	2713	78	act,‖	act,‖	PROPN
ftr-332	2713	79	144	144	NUM
ftr-332	2713	80	(	(	PUNCT
ftr-332	2713	81	jcx-18	jcx-18	NOUN
ftr-332	2713	82	-	-	PUNCT
ftr-332	2713	83	10	10	NUM
ftr-332	2713	84	3/21/10	3/21/10	NUM
ftr-332	2713	85	)	)	PUNCT
ftr-332	2713	86	.	.	PUNCT
ftr-332	2714	1	however	however	ADV
ftr-332	2714	2	,	,	PUNCT
ftr-332	2714	3	in	in	ADP
ftr-332	2714	4	that	that	DET
ftr-332	2714	5	case	case	NOUN
ftr-332	2714	6	the	the	DET
ftr-332	2714	7	trial	trial	NOUN
ftr-332	2714	8	court	court	NOUN
ftr-332	2714	9	found	find	VERB
ftr-332	2714	10	that	that	SCONJ
ftr-332	2714	11	the	the	DET
ftr-332	2714	12	particular	particular	ADJ
ftr-332	2714	13	transaction	transaction	NOUN
ftr-332	2714	14	at	at	ADP
ftr-332	2714	15	issue	issue	NOUN
ftr-332	2714	16	in	in	ADP
ftr-332	2714	17	the	the	DET
ftr-332	2714	18	case	case	NOUN
ftr-332	2714	19	did	do	AUX
ftr-332	2714	20	not	not	PART
ftr-332	2714	21	lack	lack	VERB
ftr-332	2714	22	economic	economic	ADJ
ftr-332	2714	23	substance	substance	NOUN
ftr-332	2714	24	,	,	PUNCT
ftr-332	2714	25	and	and	CCONJ
ftr-332	2714	26	thus	thus	ADV
ftr-332	2714	27	the	the	DET
ftr-332	2714	28	trial	trial	NOUN
ftr-332	2714	29	court	court	NOUN
ftr-332	2714	30	did	do	AUX
ftr-332	2714	31	not	not	PART
ftr-332	2714	32	actually	actually	ADV
ftr-332	2714	33	rule	rule	VERB
ftr-332	2714	34	on	on	ADP
ftr-332	2714	35	its	its	PRON
ftr-332	2714	36	validity	validity	NOUN
ftr-332	2714	37	,	,	PUNCT
ftr-332	2714	38	and	and	CCONJ
ftr-332	2714	39	on	on	ADP
ftr-332	2714	40	appeal	appeal	NOUN
ftr-332	2714	41	,	,	PUNCT
ftr-332	2714	42	the	the	DET
ftr-332	2714	43	court	court	NOUN
ftr-332	2714	44	of	of	ADP
ftr-332	2714	45	appeals	appeal	NOUN
ftr-332	2714	46	for	for	ADP
ftr-332	2714	47	the	the	DET
ftr-332	2714	48	federal	federal	ADJ
ftr-332	2714	49	circuit	circuit	NOUN
ftr-332	2714	50	vacated	vacate	VERB
ftr-332	2714	51	the	the	DET
ftr-332	2714	52	court	court	NOUN
ftr-332	2714	53	of	of	ADP
ftr-332	2714	54	federal	federal	ADJ
ftr-332	2714	55	claims	claim	NOUN
ftr-332	2714	56	decision	decision	NOUN
ftr-332	2714	57	and	and	CCONJ
ftr-332	2714	58	,	,	PUNCT
ftr-332	2714	59	reiterating	reiterate	VERB
ftr-332	2714	60	the	the	DET
ftr-332	2714	61	validity	validity	NOUN
ftr-332	2714	62	of	of	ADP
ftr-332	2714	63	the	the	DET
ftr-332	2714	64	economic	economic	ADJ
ftr-332	2714	65	substance	substance	NOUN
ftr-332	2714	66	doctrine	doctrine	NOUN
ftr-332	2714	67	and	and	CCONJ
ftr-332	2714	68	,	,	PUNCT
ftr-332	2714	69	in	in	ADP
ftr-332	2714	70	the	the	DET
ftr-332	2714	71	opinion	opinion	NOUN
ftr-332	2714	72	of	of	ADP
ftr-332	2714	73	some	some	PRON
ftr-332	2714	74	,	,	PUNCT
ftr-332	2714	75	expanding	expand	VERB
ftr-332	2714	76	it	it	PRON
ftr-332	2714	77	greatly	greatly	ADV
ftr-332	2714	78	,	,	PUNCT
ftr-332	2714	79	held	hold	VERB
ftr-332	2714	80	that	that	SCONJ
ftr-332	2714	81	transaction	transaction	NOUN
ftr-332	2714	82	in	in	ADP
ftr-332	2714	83	question	question	NOUN
ftr-332	2714	84	lacked	lack	VERB
ftr-332	2714	85	economic	economic	ADJ
ftr-332	2714	86	substance	substance	NOUN
ftr-332	2714	87	.	.	PUNCT
ftr-332	2715	1	although	although	SCONJ
ftr-332	2715	2	the	the	DET
ftr-332	2715	3	economic	economic	ADJ
ftr-332	2715	4	substance	substance	NOUN
ftr-332	2715	5	doctrine	doctrine	NOUN
ftr-332	2715	6	has	have	AUX
ftr-332	2715	7	been	be	AUX
ftr-332	2715	8	articulated	articulate	VERB
ftr-332	2715	9	in	in	ADP
ftr-332	2715	10	a	a	DET
ftr-332	2715	11	number	number	NOUN
ftr-332	2715	12	of	of	ADP
ftr-332	2715	13	different	different	ADJ
ftr-332	2715	14	manners	manner	NOUN
ftr-332	2715	15	by	by	ADP
ftr-332	2715	16	different	different	ADJ
ftr-332	2715	17	courts	court	NOUN
ftr-332	2715	18	over	over	ADP
ftr-332	2715	19	the	the	DET
ftr-332	2715	20	years	year	NOUN
ftr-332	2715	21	,	,	PUNCT
ftr-332	2715	22	its	its	PRON
ftr-332	2715	23	purpose	purpose	NOUN
ftr-332	2715	24	is	be	AUX
ftr-332	2715	25	aptly	aptly	ADV
ftr-332	2715	26	described	describe	VERB
ftr-332	2715	27	by	by	ADP
ftr-332	2715	28	the	the	DET
ftr-332	2715	29	court	court	NOUN
ftr-332	2715	30	of	of	ADP
ftr-332	2715	31	appeals	appeal	NOUN
ftr-332	2715	32	for	for	ADP
ftr-332	2715	33	the	the	DET
ftr-332	2715	34	federal	federal	ADJ
ftr-332	2715	35	circuit	circuit	NOUN
ftr-332	2715	36	in	in	ADP
ftr-332	2715	37	coltec	coltec	ADJ
ftr-332	2715	38	industries	industry	NOUN
ftr-332	2715	39	v.	v.	ADP
ftr-332	2715	40	united	united	PROPN
ftr-332	2715	41	states	states	PROPN
ftr-332	2715	42	,	,	PUNCT
ftr-332	2715	43	supra	supra	PROPN
ftr-332	2715	44	.	.	PUNCT
ftr-332	2716	1	the	the	DET
ftr-332	2716	2	economic	economic	ADJ
ftr-332	2716	3	substance	substance	NOUN
ftr-332	2716	4	doctrine	doctrine	NOUN
ftr-332	2716	5	represents	represent	VERB
ftr-332	2716	6	a	a	DET
ftr-332	2716	7	judicial	judicial	ADJ
ftr-332	2716	8	effort	effort	NOUN
ftr-332	2716	9	to	to	PART
ftr-332	2716	10	enforce	enforce	VERB
ftr-332	2716	11	the	the	DET
ftr-332	2716	12	statutory	statutory	ADJ
ftr-332	2716	13	purpose	purpose	NOUN
ftr-332	2716	14	of	of	ADP
ftr-332	2716	15	the	the	DET
ftr-332	2716	16	tax	tax	NOUN
ftr-332	2716	17	code	code	NOUN
ftr-332	2716	18	.	.	PUNCT
ftr-332	2717	1	from	from	ADP
ftr-332	2717	2	its	its	PRON
ftr-332	2717	3	inception	inception	NOUN
ftr-332	2717	4	,	,	PUNCT
ftr-332	2717	5	the	the	DET
ftr-332	2717	6	economic	economic	ADJ
ftr-332	2717	7	substance	substance	NOUN
ftr-332	2717	8	doctrine	doctrine	NOUN
ftr-332	2717	9	has	have	AUX
ftr-332	2717	10	been	be	AUX
ftr-332	2717	11	used	use	VERB
ftr-332	2717	12	to	to	ADP
ftr-332	2717	13	312	312	NUM
ftr-332	2717	14	florida	florida	PROPN
ftr-332	2717	15	tax	tax	NOUN
ftr-332	2717	16	review	review	NOUN
ftr-332	2718	1	[	[	X
ftr-332	2718	2	vol	vol	NOUN
ftr-332	2718	3	.	.	PUNCT
ftr-332	2719	1	12:5	12:5	NUM
ftr-332	2719	2	prevent	prevent	VERB
ftr-332	2719	3	taxpayers	taxpayer	NOUN
ftr-332	2719	4	from	from	ADP
ftr-332	2719	5	subverting	subvert	VERB
ftr-332	2719	6	the	the	DET
ftr-332	2719	7	legislative	legislative	ADJ
ftr-332	2719	8	purpose	purpose	NOUN
ftr-332	2719	9	of	of	ADP
ftr-332	2719	10	the	the	DET
ftr-332	2719	11	tax	tax	NOUN
ftr-332	2719	12	code	code	NOUN
ftr-332	2719	13	by	by	ADP
ftr-332	2719	14	engaging	engage	VERB
ftr-332	2719	15	in	in	ADP
ftr-332	2719	16	transactions	transaction	NOUN
ftr-332	2719	17	that	that	PRON
ftr-332	2719	18	are	be	AUX
ftr-332	2719	19	fictitious	fictitious	ADJ
ftr-332	2719	20	or	or	CCONJ
ftr-332	2719	21	lack	lack	VERB
ftr-332	2719	22	economic	economic	ADJ
ftr-332	2719	23	reality	reality	NOUN
ftr-332	2719	24	simply	simply	ADV
ftr-332	2719	25	to	to	PART
ftr-332	2719	26	reap	reap	VERB
ftr-332	2719	27	a	a	DET
ftr-332	2719	28	tax	tax	NOUN
ftr-332	2719	29	benefit	benefit	NOUN
ftr-332	2719	30	.	.	PUNCT
ftr-332	2720	1	in	in	ADP
ftr-332	2720	2	this	this	DET
ftr-332	2720	3	regard	regard	NOUN
ftr-332	2720	4	,	,	PUNCT
ftr-332	2720	5	the	the	DET
ftr-332	2720	6	economic	economic	ADJ
ftr-332	2720	7	substance	substance	NOUN
ftr-332	2720	8	doctrine	doctrine	NOUN
ftr-332	2720	9	is	be	AUX
ftr-332	2720	10	not	not	PART
ftr-332	2720	11	unlike	unlike	ADP
ftr-332	2720	12	other	other	ADJ
ftr-332	2720	13	canons	canon	NOUN
ftr-332	2720	14	of	of	ADP
ftr-332	2720	15	construction	construction	NOUN
ftr-332	2720	16	that	that	PRON
ftr-332	2720	17	are	be	AUX
ftr-332	2720	18	employed	employ	VERB
ftr-332	2720	19	in	in	ADP
ftr-332	2720	20	circumstances	circumstance	NOUN
ftr-332	2720	21	where	where	SCONJ
ftr-332	2720	22	the	the	DET
ftr-332	2720	23	literal	literal	ADJ
ftr-332	2720	24	terms	term	NOUN
ftr-332	2720	25	of	of	ADP
ftr-332	2720	26	a	a	DET
ftr-332	2720	27	statute	statute	NOUN
ftr-332	2720	28	can	can	AUX
ftr-332	2720	29	undermine	undermine	VERB
ftr-332	2720	30	the	the	DET
ftr-332	2720	31	ultimate	ultimate	ADJ
ftr-332	2720	32	purpose	purpose	NOUN
ftr-332	2720	33	of	of	ADP
ftr-332	2720	34	the	the	DET
ftr-332	2720	35	statute	statute	NOUN
ftr-332	2720	36	.	.	PUNCT
ftr-332	2721	1			PUNCT
ftr-332	2721	2	the	the	DET
ftr-332	2721	3	modern	modern	ADJ
ftr-332	2721	4	articulation	articulation	NOUN
ftr-332	2721	5	of	of	ADP
ftr-332	2721	6	the	the	DET
ftr-332	2721	7	doctrine	doctrine	NOUN
ftr-332	2721	8	traces	trace	VERB
ftr-332	2721	9	its	its	PRON
ftr-332	2721	10	roots	root	NOUN
ftr-332	2721	11	back	back	ADV
ftr-332	2721	12	to	to	ADP
ftr-332	2721	13	frank	frank	PROPN
ftr-332	2721	14	lyon	lyon	PROPN
ftr-332	2721	15	co.	co.	PROPN
ftr-332	2721	16	v.	v.	PROPN
ftr-332	2721	17	united	united	PROPN
ftr-332	2721	18	states	states	PROPN
ftr-332	2721	19	,	,	PUNCT
ftr-332	2721	20	435	435	NUM
ftr-332	2721	21	u.s	u.s	PROPN
ftr-332	2721	22	.	.	PROPN
ftr-332	2721	23	561	561	NUM
ftr-332	2721	24	(	(	PUNCT
ftr-332	2721	25	1978	1978	NUM
ftr-332	2721	26	)	)	PUNCT
ftr-332	2721	27	,	,	PUNCT
ftr-332	2721	28	where	where	SCONJ
ftr-332	2721	29	the	the	DET
ftr-332	2721	30	court	court	NOUN
ftr-332	2721	31	upheld	uphold	VERB
ftr-332	2721	32	the	the	DET
ftr-332	2721	33	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2721	34	treatment	treatment	NOUN
ftr-332	2721	35	of	of	ADP
ftr-332	2721	36	an	an	DET
ftr-332	2721	37	early	early	ADJ
ftr-332	2721	38	version	version	NOUN
ftr-332	2721	39	of	of	ADP
ftr-332	2721	40	a	a	DET
ftr-332	2721	41	silo	silo	NOUN
ftr-332	2721	42	,	,	PUNCT
ftr-332	2721	43	stating	state	VERB
ftr-332	2721	44	as	as	SCONJ
ftr-332	2721	45	follows	follow	VERB
ftr-332	2721	46	:	:	PUNCT
ftr-332	2722	1	[	[	X
ftr-332	2722	2	w]here	w]here	X
ftr-332	2722	3	,	,	PUNCT
ftr-332	2722	4	as	as	ADP
ftr-332	2722	5	here	here	ADV
ftr-332	2722	6	,	,	PUNCT
ftr-332	2722	7	there	there	PRON
ftr-332	2722	8	is	be	VERB
ftr-332	2722	9	a	a	DET
ftr-332	2722	10	genuine	genuine	ADJ
ftr-332	2722	11	multiple	multiple	ADJ
ftr-332	2722	12	-	-	PUNCT
ftr-332	2722	13	party	party	NOUN
ftr-332	2722	14	transaction	transaction	NOUN
ftr-332	2722	15	with	with	ADP
ftr-332	2722	16	economic	economic	ADJ
ftr-332	2722	17	substance	substance	NOUN
ftr-332	2722	18	which	which	PRON
ftr-332	2722	19	is	be	AUX
ftr-332	2722	20	compelled	compel	VERB
ftr-332	2722	21	or	or	CCONJ
ftr-332	2722	22	encouraged	encourage	VERB
ftr-332	2722	23	by	by	ADP
ftr-332	2722	24	business	business	NOUN
ftr-332	2722	25	or	or	CCONJ
ftr-332	2722	26	regulatory	regulatory	ADJ
ftr-332	2722	27	realities	reality	NOUN
ftr-332	2722	28	,	,	PUNCT
ftr-332	2722	29	is	be	AUX
ftr-332	2722	30	imbued	imbue	VERB
ftr-332	2722	31	with	with	ADP
ftr-332	2722	32	tax	tax	NOUN
ftr-332	2722	33	-	-	PUNCT
ftr-332	2722	34	independent	independent	ADJ
ftr-332	2722	35	considerations	consideration	NOUN
ftr-332	2722	36	,	,	PUNCT
ftr-332	2722	37	and	and	CCONJ
ftr-332	2722	38	is	be	AUX
ftr-332	2722	39	not	not	PART
ftr-332	2722	40	shaped	shape	VERB
ftr-332	2722	41	solely	solely	ADV
ftr-332	2722	42	by	by	ADP
ftr-332	2722	43	tax	tax	NOUN
ftr-332	2722	44	avoidance	avoidance	NOUN
ftr-332	2722	45	features	feature	VERB
ftr-332	2722	46	that	that	PRON
ftr-332	2722	47	have	have	VERB
ftr-332	2722	48	meaningless	meaningless	ADJ
ftr-332	2722	49	labels	label	NOUN
ftr-332	2722	50	attached	attach	VERB
ftr-332	2722	51	,	,	PUNCT
ftr-332	2722	52	the	the	DET
ftr-332	2722	53	government	government	NOUN
ftr-332	2722	54	should	should	AUX
ftr-332	2722	55	honor	honor	VERB
ftr-332	2722	56	the	the	DET
ftr-332	2722	57	allocation	allocation	NOUN
ftr-332	2722	58	of	of	ADP
ftr-332	2722	59	rights	right	NOUN
ftr-332	2722	60	and	and	CCONJ
ftr-332	2722	61	duties	duty	NOUN
ftr-332	2722	62	effectuated	effectuate	VERB
ftr-332	2722	63	by	by	ADP
ftr-332	2722	64	the	the	DET
ftr-332	2722	65	parties	party	NOUN
ftr-332	2722	66	.	.	PUNCT
ftr-332	2723	1			X
ftr-332	2723	2	this	this	DET
ftr-332	2723	3	passage	passage	NOUN
ftr-332	2723	4	–	–	PUNCT
ftr-332	2723	5	which	which	PRON
ftr-332	2723	6	sets	set	VERB
ftr-332	2723	7	forth	forth	ADP
ftr-332	2723	8	a	a	DET
ftr-332	2723	9	statement	statement	NOUN
ftr-332	2723	10	as	as	ADP
ftr-332	2723	11	to	to	ADP
ftr-332	2723	12	what	what	PRON
ftr-332	2723	13	was	be	AUX
ftr-332	2723	14	sufficient	sufficient	ADJ
ftr-332	2723	15	for	for	ADP
ftr-332	2723	16	economic	economic	ADJ
ftr-332	2723	17	substance	substance	NOUN
ftr-332	2723	18	,	,	PUNCT
ftr-332	2723	19	but	but	CCONJ
ftr-332	2723	20	which	which	PRON
ftr-332	2723	21	was	be	AUX
ftr-332	2723	22	subsequently	subsequently	ADV
ftr-332	2723	23	interpreted	interpret	VERB
ftr-332	2723	24	to	to	PART
ftr-332	2723	25	be	be	AUX
ftr-332	2723	26	a	a	DET
ftr-332	2723	27	statement	statement	NOUN
ftr-332	2723	28	as	as	ADP
ftr-332	2723	29	to	to	ADP
ftr-332	2723	30	what	what	PRON
ftr-332	2723	31	was	be	AUX
ftr-332	2723	32	necessary	necessary	ADJ
ftr-332	2723	33	for	for	ADP
ftr-332	2723	34	economic	economic	ADJ
ftr-332	2723	35	substance	substance	NOUN
ftr-332	2723	36	4	4	NUM
ftr-332	2723	37	–	–	PUNCT
ftr-332	2723	38	has	have	AUX
ftr-332	2723	39	led	lead	VERB
ftr-332	2723	40	courts	court	NOUN
ftr-332	2723	41	to	to	ADP
ftr-332	2723	42	two	two	NUM
ftr-332	2723	43	different	different	ADJ
ftr-332	2723	44	formulations	formulation	NOUN
ftr-332	2723	45	of	of	ADP
ftr-332	2723	46	the	the	DET
ftr-332	2723	47	economic	economic	ADJ
ftr-332	2723	48	substance	substance	NOUN
ftr-332	2723	49	doctrine	doctrine	NOUN
ftr-332	2723	50	.	.	PUNCT
ftr-332	2724	1	one	one	NUM
ftr-332	2724	2	,	,	PUNCT
ftr-332	2724	3	the	the	DET
ftr-332	2724	4	so	so	ADV
ftr-332	2724	5	-	-	PUNCT
ftr-332	2724	6	called	call	VERB
ftr-332	2724	7	―conjunctive	―conjunctive	PUNCT
ftr-332	2724	8	test‖	test‖	PUNCT
ftr-332	2724	9	requires	require	VERB
ftr-332	2724	10	that	that	SCONJ
ftr-332	2724	11	a	a	DET
ftr-332	2724	12	transaction	transaction	NOUN
ftr-332	2724	13	have	have	VERB
ftr-332	2724	14	both	both	PRON
ftr-332	2724	15	(	(	PUNCT
ftr-332	2724	16	1	1	X
ftr-332	2724	17	)	)	PUNCT
ftr-332	2724	18	economic	economic	ADJ
ftr-332	2724	19	substance	substance	NOUN
ftr-332	2724	20	and	and	CCONJ
ftr-332	2724	21	(	(	PUNCT
ftr-332	2724	22	2	2	X
ftr-332	2724	23	)	)	PUNCT
ftr-332	2724	24	a	a	DET
ftr-332	2724	25	non	non	ADJ
ftr-332	2724	26	-	-	ADJ
ftr-332	2724	27	tax	tax	ADJ
ftr-332	2724	28	business	business	NOUN
ftr-332	2724	29	purpose	purpose	NOUN
ftr-332	2724	30	in	in	ADP
ftr-332	2724	31	order	order	NOUN
ftr-332	2724	32	to	to	PART
ftr-332	2724	33	be	be	AUX
ftr-332	2724	34	respected	respect	VERB
ftr-332	2724	35	for	for	ADP
ftr-332	2724	36	tax	tax	NOUN
ftr-332	2724	37	purposes	purpose	NOUN
ftr-332	2724	38	.	.	PUNCT
ftr-332	2725	1	see	see	VERB
ftr-332	2725	2	,	,	PUNCT
ftr-332	2725	3	e.g.	e.g.	ADV
ftr-332	2725	4	,	,	PUNCT
ftr-332	2725	5	klamath	klamath	PROPN
ftr-332	2725	6	strategic	strategic	ADJ
ftr-332	2725	7	investment	investment	NOUN
ftr-332	2725	8	fund	fund	PROPN
ftr-332	2725	9	v.	v.	PROPN
ftr-332	2725	10	united	united	PROPN
ftr-332	2725	11	states	states	PROPN
ftr-332	2725	12	,	,	PUNCT
ftr-332	2725	13	568	568	NUM
ftr-332	2725	14	f.3d	f.3d	NUM
ftr-332	2725	15	537	537	NUM
ftr-332	2725	16	(	(	PUNCT
ftr-332	2725	17	5th	5th	ADJ
ftr-332	2725	18	cir	cir	NOUN
ftr-332	2725	19	.	.	PUNCT
ftr-332	2725	20	2009	2009	NUM
ftr-332	2725	21	)	)	PUNCT
ftr-332	2725	22	;	;	PUNCT
ftr-332	2725	23	pasternak	pasternak	PROPN
ftr-332	2725	24	v.	v.	PROPN
ftr-332	2725	25	commissioner	commissioner	PROPN
ftr-332	2725	26	,	,	PUNCT
ftr-332	2725	27	990	990	NUM
ftr-332	2725	28	f.2d	f.2d	ADP
ftr-332	2725	29	893	893	NUM
ftr-332	2725	30	,	,	PUNCT
ftr-332	2725	31	898	898	NUM
ftr-332	2725	32	(	(	PUNCT
ftr-332	2725	33	6th	6th	ADJ
ftr-332	2725	34	cir	cir	NOUN
ftr-332	2725	35	.	.	PUNCT
ftr-332	2725	36	1993	1993	NUM
ftr-332	2725	37	)	)	PUNCT
ftr-332	2725	38	;	;	PUNCT
ftr-332	2725	39	james	james	PROPN
ftr-332	2725	40	v.	v.	PROPN
ftr-332	2725	41	commissioner	commissioner	PROPN
ftr-332	2725	42	,	,	PUNCT
ftr-332	2725	43	899	899	NUM
ftr-332	2725	44	f.2d	f.2d	X
ftr-332	2725	45	905	905	NUM
ftr-332	2725	46	(	(	PUNCT
ftr-332	2725	47	10th	10th	ADJ
ftr-332	2725	48	cir	cir	NOUN
ftr-332	2725	49	.	.	PROPN
ftr-332	2725	50	1990	1990	NUM
ftr-332	2725	51	)	)	PUNCT
ftr-332	2725	52	;	;	PUNCT
ftr-332	2725	53	new	new	ADJ
ftr-332	2725	54	phoenix	phoenix	PROPN
ftr-332	2725	55	sunrise	sunrise	PROPN
ftr-332	2725	56	corp	corp	PROPN
ftr-332	2725	57	.	.	PROPN
ftr-332	2726	1	v.	v.	PROPN
ftr-332	2726	2	commissioner	commissioner	PROPN
ftr-332	2726	3	,	,	PUNCT
ftr-332	2726	4	132	132	NUM
ftr-332	2726	5	t.c	t.c	PROPN
ftr-332	2726	6	.	.	PROPN
ftr-332	2726	7	161	161	NUM
ftr-332	2726	8	(	(	PUNCT
ftr-332	2726	9	2009	2009	NUM
ftr-332	2726	10	)	)	PUNCT
ftr-332	2726	11	;	;	PUNCT
ftr-332	2726	12	coltec	coltec	ADJ
ftr-332	2726	13	,	,	PUNCT
ftr-332	2726	14	supra	supra	ADJ
ftr-332	2726	15	.	.	PUNCT
ftr-332	2727	1	under	under	ADP
ftr-332	2727	2	the	the	DET
ftr-332	2727	3	other	other	ADJ
ftr-332	2727	4	formulation	formulation	NOUN
ftr-332	2727	5	,	,	PUNCT
ftr-332	2727	6	the	the	DET
ftr-332	2727	7	so	so	ADV
ftr-332	2727	8	called	call	VERB
ftr-332	2727	9	―disjunctive	―disjunctive	PROPN
ftr-332	2727	10	test,‖	test,‖	PROPN
ftr-332	2727	11	represented	represent	VERB
ftr-332	2727	12	principally	principally	ADV
ftr-332	2727	13	by	by	ADP
ftr-332	2727	14	ies	ie	NOUN
ftr-332	2727	15	industries	industry	NOUN
ftr-332	2727	16	v.	v.	ADP
ftr-332	2727	17	united	united	PROPN
ftr-332	2727	18	states	states	PROPN
ftr-332	2727	19	,	,	PUNCT
ftr-332	2727	20	253	253	NUM
ftr-332	2727	21	f.3d	f.3d	NUM
ftr-332	2727	22	350	350	NUM
ftr-332	2727	23	,	,	PUNCT
ftr-332	2727	24	358	358	NUM
ftr-332	2727	25	(	(	PUNCT
ftr-332	2727	26	8th	8th	ADJ
ftr-332	2727	27	cir	cir	NOUN
ftr-332	2727	28	.	.	PROPN
ftr-332	2727	29	2001	2001	NUM
ftr-332	2727	30	)	)	PUNCT
ftr-332	2727	31	,	,	PUNCT
ftr-332	2727	32	and	and	CCONJ
ftr-332	2727	33	rice	rice	NOUN
ftr-332	2727	34	’s	’s	PART
ftr-332	2727	35	toyota	toyota	PROPN
ftr-332	2727	36	world	world	PROPN
ftr-332	2727	37	,	,	PUNCT
ftr-332	2727	38	inc	inc	PROPN
ftr-332	2727	39	.	.	PROPN
ftr-332	2728	1	v.	v.	PROPN
ftr-332	2728	2	commissioner	commissioner	PROPN
ftr-332	2728	3	,	,	PUNCT
ftr-332	2728	4	752	752	NUM
ftr-332	2728	5	f.2d	f.2d	SYM
ftr-332	2728	6	89	89	NUM
ftr-332	2728	7	(	(	PUNCT
ftr-332	2728	8	4th	4th	ADJ
ftr-332	2728	9	cir	cir	NOUN
ftr-332	2728	10	.	.	PUNCT
ftr-332	2728	11	1985	1985	NUM
ftr-332	2728	12	)	)	PUNCT
ftr-332	2728	13	,	,	PUNCT
ftr-332	2728	14	a	a	DET
ftr-332	2728	15	transaction	transaction	NOUN
ftr-332	2728	16	would	would	AUX
ftr-332	2728	17	be	be	AUX
ftr-332	2728	18	respected	respect	VERB
ftr-332	2728	19	for	for	ADP
ftr-332	2728	20	tax	tax	NOUN
ftr-332	2728	21	purposes	purpose	NOUN
ftr-332	2728	22	if	if	SCONJ
ftr-332	2728	23	it	it	PRON
ftr-332	2728	24	had	have	VERB
ftr-332	2728	25	either	either	CCONJ
ftr-332	2728	26	(	(	PUNCT
ftr-332	2728	27	1	1	X
ftr-332	2728	28	)	)	PUNCT
ftr-332	2728	29	economic	economic	ADJ
ftr-332	2728	30	substance	substance	NOUN
ftr-332	2728	31	and	and	CCONJ
ftr-332	2728	32	(	(	PUNCT
ftr-332	2728	33	2	2	X
ftr-332	2728	34	)	)	PUNCT
ftr-332	2728	35	a	a	DET
ftr-332	2728	36	non	non	ADJ
ftr-332	2728	37	-	-	ADJ
ftr-332	2728	38	tax	tax	ADJ
ftr-332	2728	39	business	business	NOUN
ftr-332	2728	40	purpose	purpose	NOUN
ftr-332	2728	41	.	.	PUNCT
ftr-332	2729	1	yet	yet	ADV
ftr-332	2729	2	a	a	DET
ftr-332	2729	3	third	third	ADJ
ftr-332	2729	4	articulation	articulation	NOUN
ftr-332	2729	5	appeared	appear	VERB
ftr-332	2729	6	in	in	ADP
ftr-332	2729	7	acm	acm	PROPN
ftr-332	2729	8	partnership	partnership	PROPN
ftr-332	2729	9	v.	v.	PROPN
ftr-332	2729	10	commissioner	commissioner	PROPN
ftr-332	2729	11	,	,	PUNCT
ftr-332	2729	12	157	157	NUM
ftr-332	2729	13	f.3d	f.3d	NUM
ftr-332	2729	14	231	231	NUM
ftr-332	2729	15	(	(	PUNCT
ftr-332	2729	16	3d	3d	NUM
ftr-332	2729	17	cir	cir	NOUN
ftr-332	2729	18	.	.	PROPN
ftr-332	2729	19	1998	1998	NUM
ftr-332	2729	20	)	)	PUNCT
ftr-332	2729	21	,	,	PUNCT
ftr-332	2729	22	cert	cert	PROPN
ftr-332	2729	23	.	.	PUNCT
ftr-332	2730	1	denied	deny	VERB
ftr-332	2730	2	,	,	PUNCT
ftr-332	2730	3	526	526	NUM
ftr-332	2730	4	u.s	u.s	PROPN
ftr-332	2730	5	.	.	PROPN
ftr-332	2730	6	1017	1017	NUM
ftr-332	2730	7	(	(	PUNCT
ftr-332	2730	8	1999	1999	NUM
ftr-332	2730	9	)	)	PUNCT
ftr-332	2730	10	,	,	PUNCT
ftr-332	2730	11	where	where	SCONJ
ftr-332	2730	12	the	the	DET
ftr-332	2730	13	court	court	NOUN
ftr-332	2730	14	concluded	conclude	VERB
ftr-332	2730	15	that	that	SCONJ
ftr-332	2730	16	―these	―these	PRON
ftr-332	2730	17	distinct	distinct	ADJ
ftr-332	2730	18	aspects	aspect	NOUN
ftr-332	2730	19	of	of	ADP
ftr-332	2730	20	the	the	DET
ftr-332	2730	21	economic	economic	ADJ
ftr-332	2730	22	sham	sham	ADJ
ftr-332	2730	23	inquiry	inquiry	NOUN
ftr-332	2730	24	do	do	AUX
ftr-332	2730	25	not	not	PART
ftr-332	2730	26	constitute	constitute	VERB
ftr-332	2730	27	discrete	discrete	ADJ
ftr-332	2730	28	prongs	prong	NOUN
ftr-332	2730	29	of	of	ADP
ftr-332	2730	30	a	a	DET
ftr-332	2730	31	‗rigid	‗rigid	PROPN
ftr-332	2730	32	two	two	NUM
ftr-332	2730	33	-	-	PUNCT
ftr-332	2730	34	step	step	NOUN
ftr-332	2730	35	analysis	analysis	NOUN
ftr-332	2730	36	,	,	PUNCT
ftr-332	2730	37	‘	'	PUNCT
ftr-332	2730	38	but	but	CCONJ
ftr-332	2730	39	rather	rather	ADV
ftr-332	2730	40	represent	represent	VERB
ftr-332	2730	41	related	related	ADJ
ftr-332	2730	42	factors	factor	NOUN
ftr-332	2730	43	both	both	PRON
ftr-332	2730	44	of	of	ADP
ftr-332	2730	45	which	which	PRON
ftr-332	2730	46	inform	inform	VERB
ftr-332	2730	47	the	the	DET
ftr-332	2730	48	analysis	analysis	NOUN
ftr-332	2730	49	of	of	ADP
ftr-332	2730	50	whether	whether	SCONJ
ftr-332	2730	51	the	the	DET
ftr-332	2730	52	4	4	NUM
ftr-332	2730	53	.	.	PUNCT
ftr-332	2731	1	ira	ira	PROPN
ftr-332	2731	2	believes	believe	VERB
ftr-332	2731	3	that	that	SCONJ
ftr-332	2731	4	the	the	DET
ftr-332	2731	5	interpretation	interpretation	NOUN
ftr-332	2731	6	contains	contain	VERB
ftr-332	2731	7	an	an	DET
ftr-332	2731	8	error	error	NOUN
ftr-332	2731	9	in	in	ADP
ftr-332	2731	10	logic	logic	NOUN
ftr-332	2731	11	which	which	PRON
ftr-332	2731	12	takes	take	VERB
ftr-332	2731	13	a	a	DET
ftr-332	2731	14	statement	statement	NOUN
ftr-332	2731	15	from	from	ADP
ftr-332	2731	16	the	the	DET
ftr-332	2731	17	frank	frank	PROPN
ftr-332	2731	18	lyon	lyon	PROPN
ftr-332	2731	19	case	case	PROPN
ftr-332	2731	20	as	as	ADP
ftr-332	2731	21	to	to	ADP
ftr-332	2731	22	what	what	PRON
ftr-332	2731	23	is	be	AUX
ftr-332	2731	24	―sufficient‖	―sufficient‖	PROPN
ftr-332	2731	25	for	for	ADP
ftr-332	2731	26	economic	economic	ADJ
ftr-332	2731	27	substance	substance	NOUN
ftr-332	2731	28	and	and	CCONJ
ftr-332	2731	29	construes	construe	VERB
ftr-332	2731	30	it	it	PRON
ftr-332	2731	31	as	as	ADP
ftr-332	2731	32	a	a	DET
ftr-332	2731	33	statement	statement	NOUN
ftr-332	2731	34	as	as	ADP
ftr-332	2731	35	to	to	ADP
ftr-332	2731	36	what	what	PRON
ftr-332	2731	37	is	be	AUX
ftr-332	2731	38	―necessary‖	―necessary‖	NOUN
ftr-332	2731	39	for	for	ADP
ftr-332	2731	40	economic	economic	ADJ
ftr-332	2731	41	substance	substance	NOUN
ftr-332	2731	42	.	.	PUNCT
ftr-332	2732	1	marty	marty	PROPN
ftr-332	2732	2	and	and	CCONJ
ftr-332	2732	3	dan	dan	PROPN
ftr-332	2732	4	do	do	AUX
ftr-332	2732	5	not	not	PART
ftr-332	2732	6	so	so	ADV
ftr-332	2732	7	believe	believe	VERB
ftr-332	2732	8	,	,	PUNCT
ftr-332	2732	9	or	or	CCONJ
ftr-332	2732	10	think	think	VERB
ftr-332	2732	11	that	that	SCONJ
ftr-332	2732	12	the	the	DET
ftr-332	2732	13	alleged	allege	VERB
ftr-332	2732	14	error	error	NOUN
ftr-332	2732	15	is	be	AUX
ftr-332	2732	16	irrelevant	irrelevant	ADJ
ftr-332	2732	17	.	.	PUNCT
ftr-332	2733	1	2012	2012	NUM
ftr-332	2733	2	]	]	PUNCT
ftr-332	2733	3	recent	recent	ADJ
ftr-332	2733	4	developments	development	NOUN
ftr-332	2733	5	in	in	ADP
ftr-332	2733	6	federal	federal	ADJ
ftr-332	2733	7	income	income	NOUN
ftr-332	2733	8	taxation	taxation	NOUN
ftr-332	2733	9	313	313	NUM
ftr-332	2733	10	transaction	transaction	NOUN
ftr-332	2733	11	had	have	VERB
ftr-332	2733	12	sufficient	sufficient	ADJ
ftr-332	2733	13	substance	substance	NOUN
ftr-332	2733	14	,	,	PUNCT
ftr-332	2733	15	apart	apart	ADV
ftr-332	2733	16	from	from	ADP
ftr-332	2733	17	its	its	PRON
ftr-332	2733	18	tax	tax	NOUN
ftr-332	2733	19	consequences	consequence	NOUN
ftr-332	2733	20	,	,	PUNCT
ftr-332	2733	21	to	to	PART
ftr-332	2733	22	be	be	AUX
ftr-332	2733	23	respected	respect	VERB
ftr-332	2733	24	for	for	ADP
ftr-332	2733	25	tax	tax	NOUN
ftr-332	2733	26	purposes.‖	purposes.‖	NOUN
ftr-332	2733	27	the	the	DET
ftr-332	2733	28	courts	court	NOUN
ftr-332	2733	29	also	also	ADV
ftr-332	2733	30	have	have	AUX
ftr-332	2733	31	differed	differ	VERB
ftr-332	2733	32	with	with	ADP
ftr-332	2733	33	respect	respect	NOUN
ftr-332	2733	34	to	to	ADP
ftr-332	2733	35	the	the	DET
ftr-332	2733	36	nature	nature	NOUN
ftr-332	2733	37	of	of	ADP
ftr-332	2733	38	the	the	DET
ftr-332	2733	39	non	non	ADJ
ftr-332	2733	40	-	-	ADJ
ftr-332	2733	41	tax	tax	ADJ
ftr-332	2733	42	economic	economic	ADJ
ftr-332	2733	43	benefit	benefit	NOUN
ftr-332	2733	44	a	a	DET
ftr-332	2733	45	taxpayer	taxpayer	NOUN
ftr-332	2733	46	is	be	AUX
ftr-332	2733	47	required	require	VERB
ftr-332	2733	48	to	to	PART
ftr-332	2733	49	establish	establish	VERB
ftr-332	2733	50	to	to	PART
ftr-332	2733	51	demonstrate	demonstrate	VERB
ftr-332	2733	52	that	that	SCONJ
ftr-332	2733	53	a	a	DET
ftr-332	2733	54	transaction	transaction	NOUN
ftr-332	2733	55	has	have	VERB
ftr-332	2733	56	economic	economic	ADJ
ftr-332	2733	57	substance	substance	NOUN
ftr-332	2733	58	.	.	PUNCT
ftr-332	2734	1	some	some	DET
ftr-332	2734	2	courts	court	NOUN
ftr-332	2734	3	required	require	VERB
ftr-332	2734	4	a	a	DET
ftr-332	2734	5	potential	potential	ADJ
ftr-332	2734	6	economic	economic	ADJ
ftr-332	2734	7	profit	profit	NOUN
ftr-332	2734	8	.	.	PUNCT
ftr-332	2735	1	see	see	VERB
ftr-332	2735	2	,	,	PUNCT
ftr-332	2735	3	e.g.	e.g.	ADV
ftr-332	2735	4	,	,	PUNCT
ftr-332	2735	5	knetsch	knetsch	PROPN
ftr-332	2735	6	v.	v.	PROPN
ftr-332	2735	7	united	united	PROPN
ftr-332	2735	8	states	states	PROPN
ftr-332	2735	9	,	,	PUNCT
ftr-332	2735	10	364	364	NUM
ftr-332	2735	11	u.s	u.s	PROPN
ftr-332	2735	12	.	.	PROPN
ftr-332	2735	13	361	361	NUM
ftr-332	2735	14	(	(	PUNCT
ftr-332	2735	15	1960	1960	NUM
ftr-332	2735	16	)	)	PUNCT
ftr-332	2735	17	;	;	PUNCT
ftr-332	2735	18	goldstein	goldstein	PROPN
ftr-332	2735	19	v.	v.	PROPN
ftr-332	2735	20	commissioner	commissioner	PROPN
ftr-332	2735	21	,	,	PUNCT
ftr-332	2735	22	364	364	NUM
ftr-332	2735	23	f.2d	f.2d	SYM
ftr-332	2735	24	734	734	NUM
ftr-332	2735	25	(	(	PUNCT
ftr-332	2735	26	2d	2d	NUM
ftr-332	2735	27	cir	cir	NOUN
ftr-332	2735	28	.	.	PROPN
ftr-332	2735	29	1966	1966	NUM
ftr-332	2735	30	)	)	PUNCT
ftr-332	2735	31	,	,	PUNCT
ftr-332	2735	32	cert	cert	PROPN
ftr-332	2735	33	.	.	PUNCT
ftr-332	2736	1	denied	deny	VERB
ftr-332	2736	2	,	,	PUNCT
ftr-332	2736	3	385	385	NUM
ftr-332	2736	4	u.s	u.s	PROPN
ftr-332	2736	5	.	.	PROPN
ftr-332	2736	6	1005	1005	NUM
ftr-332	2736	7	(	(	PUNCT
ftr-332	2736	8	1967	1967	NUM
ftr-332	2736	9	)	)	PUNCT
ftr-332	2736	10	.	.	PUNCT
ftr-332	2737	1	other	other	ADJ
ftr-332	2737	2	courts	court	NOUN
ftr-332	2737	3	have	have	AUX
ftr-332	2737	4	applied	apply	VERB
ftr-332	2737	5	the	the	DET
ftr-332	2737	6	economic	economic	ADJ
ftr-332	2737	7	substance	substance	NOUN
ftr-332	2737	8	doctrine	doctrine	NOUN
ftr-332	2737	9	to	to	PART
ftr-332	2737	10	disallow	disallow	VERB
ftr-332	2737	11	tax	tax	NOUN
ftr-332	2737	12	benefits	benefit	NOUN
ftr-332	2737	13	where	where	SCONJ
ftr-332	2737	14	–	–	PUNCT
ftr-332	2737	15	even	even	ADV
ftr-332	2737	16	though	though	SCONJ
ftr-332	2737	17	the	the	DET
ftr-332	2737	18	taxpayer	taxpayer	NOUN
ftr-332	2737	19	was	be	AUX
ftr-332	2737	20	exposed	expose	VERB
ftr-332	2737	21	to	to	ADP
ftr-332	2737	22	risk	risk	NOUN
ftr-332	2737	23	and	and	CCONJ
ftr-332	2737	24	the	the	DET
ftr-332	2737	25	transaction	transaction	NOUN
ftr-332	2737	26	had	have	VERB
ftr-332	2737	27	a	a	DET
ftr-332	2737	28	profit	profit	NOUN
ftr-332	2737	29	potential	potential	NOUN
ftr-332	2737	30	–	–	PUNCT
ftr-332	2737	31	compared	compare	VERB
ftr-332	2737	32	to	to	ADP
ftr-332	2737	33	the	the	DET
ftr-332	2737	34	tax	tax	NOUN
ftr-332	2737	35	benefits	benefit	NOUN
ftr-332	2737	36	,	,	PUNCT
ftr-332	2737	37	the	the	DET
ftr-332	2737	38	economic	economic	ADJ
ftr-332	2737	39	risks	risk	NOUN
ftr-332	2737	40	and	and	CCONJ
ftr-332	2737	41	profit	profit	NOUN
ftr-332	2737	42	potential	potential	NOUN
ftr-332	2737	43	were	be	AUX
ftr-332	2737	44	insignificant	insignificant	ADJ
ftr-332	2737	45	.	.	PUNCT
ftr-332	2738	1	sheldon	sheldon	PROPN
ftr-332	2738	2	v.	v.	PROPN
ftr-332	2738	3	commissioner	commissioner	PROPN
ftr-332	2738	4	,	,	PUNCT
ftr-332	2738	5	94	94	NUM
ftr-332	2738	6	t.c	t.c	PROPN
ftr-332	2738	7	.	.	PROPN
ftr-332	2738	8	738	738	NUM
ftr-332	2738	9	(	(	PUNCT
ftr-332	2738	10	1990	1990	NUM
ftr-332	2738	11	)	)	PUNCT
ftr-332	2738	12	;	;	PUNCT
ftr-332	2738	13	goldstein	goldstein	PROPN
ftr-332	2738	14	,	,	PUNCT
ftr-332	2738	15	supra	supra	PROPN
ftr-332	2738	16	.	.	PUNCT
ftr-332	2739	1	yet	yet	CCONJ
ftr-332	2739	2	other	other	ADJ
ftr-332	2739	3	courts	court	NOUN
ftr-332	2739	4	have	have	AUX
ftr-332	2739	5	asked	ask	VERB
ftr-332	2739	6	whether	whether	SCONJ
ftr-332	2739	7	a	a	DET
ftr-332	2739	8	stated	state	VERB
ftr-332	2739	9	business	business	NOUN
ftr-332	2739	10	benefit	benefit	NOUN
ftr-332	2739	11	–	–	PUNCT
ftr-332	2739	12	for	for	ADP
ftr-332	2739	13	example	example	NOUN
ftr-332	2739	14	,	,	PUNCT
ftr-332	2739	15	cost	cost	NOUN
ftr-332	2739	16	reduction	reduction	NOUN
ftr-332	2739	17	,	,	PUNCT
ftr-332	2739	18	as	as	SCONJ
ftr-332	2739	19	opposed	oppose	VERB
ftr-332	2739	20	to	to	ADP
ftr-332	2739	21	profit	profit	NOUN
ftr-332	2739	22	-	-	PUNCT
ftr-332	2739	23	seeking	seeking	NOUN
ftr-332	2739	24	–	–	PUNCT
ftr-332	2739	25	of	of	ADP
ftr-332	2739	26	a	a	DET
ftr-332	2739	27	particular	particular	ADJ
ftr-332	2739	28	transaction	transaction	NOUN
ftr-332	2739	29	was	be	AUX
ftr-332	2739	30	actually	actually	ADV
ftr-332	2739	31	obtained	obtain	VERB
ftr-332	2739	32	through	through	ADP
ftr-332	2739	33	the	the	DET
ftr-332	2739	34	transaction	transaction	NOUN
ftr-332	2739	35	in	in	ADP
ftr-332	2739	36	question	question	NOUN
ftr-332	2739	37	.	.	PUNCT
ftr-332	2740	1	see	see	VERB
ftr-332	2740	2	coltec	coltec	ADJ
ftr-332	2740	3	industries	industry	NOUN
ftr-332	2740	4	,	,	PUNCT
ftr-332	2740	5	inc	inc	PROPN
ftr-332	2740	6	.	.	PROPN
ftr-332	2741	1	v.	v.	PROPN
ftr-332	2741	2	united	united	PROPN
ftr-332	2741	3	states	states	PROPN
ftr-332	2741	4	,	,	PUNCT
ftr-332	2742	1	454	454	NUM
ftr-332	2742	2	f.3d	f.3d	NUM
ftr-332	2742	3	1340	1340	NUM
ftr-332	2742	4	(	(	PUNCT
ftr-332	2742	5	fed	fed	PROPN
ftr-332	2742	6	.	.	PUNCT
ftr-332	2742	7	cir	cir	PROPN
ftr-332	2742	8	.	.	PUNCT
ftr-332	2742	9	2006	2006	NUM
ftr-332	2742	10	)	)	PUNCT
ftr-332	2742	11	,	,	PUNCT
ftr-332	2742	12	cert	cert	PROPN
ftr-332	2742	13	.	.	PUNCT
ftr-332	2743	1	denied	deny	VERB
ftr-332	2743	2	,	,	PUNCT
ftr-332	2743	3	127	127	NUM
ftr-332	2743	4	s.	s.	PROPN
ftr-332	2743	5	ct	ct	PROPN
ftr-332	2743	6	.	.	PROPN
ftr-332	2743	7	1261	1261	NUM
ftr-332	2743	8	(	(	PUNCT
ftr-332	2743	9	2007	2007	NUM
ftr-332	2743	10	)	)	PUNCT
ftr-332	2743	11	.	.	PUNCT
ftr-332	2744	1	finally	finally	ADV
ftr-332	2744	2	,	,	PUNCT
ftr-332	2744	3	notwithstanding	notwithstanding	ADP
ftr-332	2744	4	that	that	SCONJ
ftr-332	2744	5	several	several	ADJ
ftr-332	2744	6	courts	court	NOUN
ftr-332	2744	7	have	have	AUX
ftr-332	2744	8	rejected	reject	VERB
ftr-332	2744	9	the	the	DET
ftr-332	2744	10	bootstrap	bootstrap	NOUN
ftr-332	2744	11	argument	argument	NOUN
ftr-332	2744	12	that	that	SCONJ
ftr-332	2744	13	an	an	DET
ftr-332	2744	14	improved	improved	ADJ
ftr-332	2744	15	financial	financial	ADJ
ftr-332	2744	16	accounting	accounting	NOUN
ftr-332	2744	17	result	result	NOUN
ftr-332	2744	18	—	—	PUNCT
ftr-332	2744	19	derived	derive	VERB
ftr-332	2744	20	from	from	ADP
ftr-332	2744	21	tax	tax	NOUN
ftr-332	2744	22	benefits	benefit	NOUN
ftr-332	2744	23	increasing	increase	VERB
ftr-332	2744	24	after	after	ADP
ftr-332	2744	25	-	-	PUNCT
ftr-332	2744	26	tax	tax	NOUN
ftr-332	2744	27	profitability	profitability	NOUN
ftr-332	2744	28	—	—	PUNCT
ftr-332	2744	29	served	serve	VERB
ftr-332	2744	30	the	the	DET
ftr-332	2744	31	valid	valid	ADJ
ftr-332	2744	32	business	business	NOUN
ftr-332	2744	33	purpose	purpose	NOUN
ftr-332	2744	34	requirement	requirement	NOUN
ftr-332	2744	35	,	,	PUNCT
ftr-332	2744	36	see	see	VERB
ftr-332	2744	37	,	,	PUNCT
ftr-332	2744	38	e.g.	e.g.	ADV
ftr-332	2744	39	,	,	PUNCT
ftr-332	2744	40	american	american	PROPN
ftr-332	2744	41	electric	electric	PROPN
ftr-332	2744	42	power	power	PROPN
ftr-332	2744	43	,	,	PUNCT
ftr-332	2744	44	inc	inc	PROPN
ftr-332	2744	45	.	.	PROPN
ftr-332	2744	46	v.	v.	PROPN
ftr-332	2744	47	united	united	PROPN
ftr-332	2744	48	states	states	PROPN
ftr-332	2744	49	,	,	PUNCT
ftr-332	2744	50	136	136	NUM
ftr-332	2744	51	f.	f.	PROPN
ftr-332	2744	52	supp	supp	PROPN
ftr-332	2744	53	.	.	PUNCT
ftr-332	2745	1	2d	2d	PROPN
ftr-332	2745	2	762	762	NUM
ftr-332	2745	3	,	,	PUNCT
ftr-332	2745	4	aff’d	aff’d	NUM
ftr-332	2745	5	,	,	PUNCT
ftr-332	2745	6	326	326	NUM
ftr-332	2745	7	f.3d.737	f.3d.737	PROPN
ftr-332	2745	8	(	(	PUNCT
ftr-332	2745	9	6th	6th	ADJ
ftr-332	2745	10	cir	cir	NOUN
ftr-332	2745	11	.	.	PROPN
ftr-332	2745	12	2003	2003	NUM
ftr-332	2745	13	)	)	PUNCT
ftr-332	2745	14	;	;	PUNCT
ftr-332	2745	15	wells	wells	PROPN
ftr-332	2745	16	fargo	fargo	PROPN
ftr-332	2745	17	&	&	CCONJ
ftr-332	2745	18	company	company	PROPN
ftr-332	2745	19	v.	v.	PROPN
ftr-332	2745	20	united	united	PROPN
ftr-332	2745	21	states	states	PROPN
ftr-332	2745	22	,	,	PUNCT
ftr-332	2745	23	91	91	NUM
ftr-332	2745	24	fed	feed	VERB
ftr-332	2745	25	.	.	PUNCT
ftr-332	2746	1	cl	cl	NOUN
ftr-332	2746	2	.	.	PROPN
ftr-332	2746	3	35	35	NUM
ftr-332	2746	4	(	(	PUNCT
ftr-332	2746	5	2010	2010	NUM
ftr-332	2746	6	)	)	PUNCT
ftr-332	2747	1	,	,	PUNCT
ftr-332	2747	2	taxpayers	taxpayer	NOUN
ftr-332	2747	3	continued	continue	VERB
ftr-332	2747	4	to	to	PART
ftr-332	2747	5	press	press	VERB
ftr-332	2747	6	such	such	ADJ
ftr-332	2747	7	claims	claim	NOUN
ftr-332	2747	8	.	.	PUNCT
ftr-332	2748	1			X
ftr-332	2749	1	the	the	DET
ftr-332	2749	2	codified	codify	VERB
ftr-332	2749	3	economic	economic	ADJ
ftr-332	2749	4	substance	substance	NOUN
ftr-332	2749	5	doctrine	doctrine	NOUN
ftr-332	2749	6	—	—	PUNCT
ftr-332	2749	7	the	the	DET
ftr-332	2749	8	codification	codification	NOUN
ftr-332	2749	9	of	of	ADP
ftr-332	2749	10	the	the	DET
ftr-332	2749	11	economic	economic	ADJ
ftr-332	2749	12	substance	substance	NOUN
ftr-332	2749	13	doctrine	doctrine	NOUN
ftr-332	2749	14	in	in	ADP
ftr-332	2749	15	new	new	ADJ
ftr-332	2749	16	§	§	PROPN
ftr-332	2749	17	7701(o	7701(o	NUM
ftr-332	2749	18	)	)	PUNCT
ftr-332	2749	19	clarifies	clarifie	NOUN
ftr-332	2749	20	and	and	CCONJ
ftr-332	2749	21	standardizes	standardize	VERB
ftr-332	2749	22	some	some	DET
ftr-332	2749	23	applications	application	NOUN
ftr-332	2749	24	of	of	ADP
ftr-332	2749	25	the	the	DET
ftr-332	2749	26	economic	economic	ADJ
ftr-332	2749	27	substance	substance	NOUN
ftr-332	2749	28	doctrine	doctrine	NOUN
ftr-332	2749	29	when	when	SCONJ
ftr-332	2749	30	it	it	PRON
ftr-332	2749	31	is	be	AUX
ftr-332	2749	32	applied	apply	VERB
ftr-332	2749	33	,	,	PUNCT
ftr-332	2749	34	but	but	CCONJ
ftr-332	2749	35	does	do	AUX
ftr-332	2749	36	not	not	PART
ftr-332	2749	37	establish	establish	VERB
ftr-332	2749	38	any	any	DET
ftr-332	2749	39	rules	rule	NOUN
ftr-332	2749	40	for	for	ADP
ftr-332	2749	41	determining	determine	VERB
ftr-332	2749	42	when	when	SCONJ
ftr-332	2749	43	the	the	DET
ftr-332	2749	44	doctrine	doctrine	NOUN
ftr-332	2749	45	should	should	AUX
ftr-332	2749	46	be	be	AUX
ftr-332	2749	47	applied	apply	VERB
ftr-332	2749	48	.	.	PUNCT
ftr-332	2750	1	according	accord	VERB
ftr-332	2750	2	to	to	ADP
ftr-332	2750	3	the	the	DET
ftr-332	2750	4	legislative	legislative	ADJ
ftr-332	2750	5	history	history	NOUN
ftr-332	2750	6	,	,	PUNCT
ftr-332	2750	7	―the	―the	DET
ftr-332	2750	8	provision	provision	NOUN
ftr-332	2750	9	[	[	X
ftr-332	2750	10	i.r.c	i.r.c	NOUN
ftr-332	2750	11	.	.	PUNCT
ftr-332	2751	1	§	§	PROPN
ftr-332	2751	2	7701(o)(5)(c	7701(o)(5)(c	NUM
ftr-332	2751	3	)	)	PUNCT
ftr-332	2751	4	]	]	PUNCT
ftr-332	2751	5	does	do	AUX
ftr-332	2751	6	not	not	PART
ftr-332	2751	7	change	change	VERB
ftr-332	2751	8	present	present	ADJ
ftr-332	2751	9	law	law	NOUN
ftr-332	2751	10	standards	standard	NOUN
ftr-332	2751	11	in	in	ADP
ftr-332	2751	12	determining	determine	VERB
ftr-332	2751	13	when	when	SCONJ
ftr-332	2751	14	to	to	PART
ftr-332	2751	15	utilize	utilize	VERB
ftr-332	2751	16	an	an	DET
ftr-332	2751	17	economic	economic	ADJ
ftr-332	2751	18	substance	substance	NOUN
ftr-332	2751	19	analysis.‖	analysis.‖	NOUN
ftr-332	2751	20	see	see	VERB
ftr-332	2751	21	staff	staff	NOUN
ftr-332	2751	22	of	of	ADP
ftr-332	2751	23	the	the	DET
ftr-332	2751	24	joint	joint	ADJ
ftr-332	2751	25	committee	committee	NOUN
ftr-332	2751	26	on	on	ADP
ftr-332	2751	27	taxation	taxation	NOUN
ftr-332	2751	28	,	,	PUNCT
ftr-332	2751	29	technical	technical	ADJ
ftr-332	2751	30	explanation	explanation	NOUN
ftr-332	2751	31	of	of	ADP
ftr-332	2751	32	the	the	DET
ftr-332	2751	33	revenue	revenue	NOUN
ftr-332	2751	34	provisions	provision	NOUN
ftr-332	2751	35	of	of	ADP
ftr-332	2751	36	the	the	DET
ftr-332	2751	37	―reconciliation	―reconciliation	PROPN
ftr-332	2751	38	act	act	NOUN
ftr-332	2751	39	of	of	ADP
ftr-332	2751	40	2010,‖	2010,‖	NUM
ftr-332	2751	41	as	as	ADP
ftr-332	2751	42	amended	amend	VERB
ftr-332	2751	43	,	,	PUNCT
ftr-332	2751	44	in	in	ADP
ftr-332	2751	45	combination	combination	NOUN
ftr-332	2751	46	with	with	ADP
ftr-332	2751	47	the	the	DET
ftr-332	2751	48	―patient	―patient	ADJ
ftr-332	2751	49	protection	protection	NOUN
ftr-332	2751	50	and	and	CCONJ
ftr-332	2751	51	affordable	affordable	ADJ
ftr-332	2751	52	care	care	NOUN
ftr-332	2751	53	act,‖	act,‖	PROPN
ftr-332	2751	54	152	152	NUM
ftr-332	2751	55	(	(	PUNCT
ftr-332	2751	56	jcx-18	jcx-18	NOUN
ftr-332	2751	57	-	-	PUNCT
ftr-332	2751	58	10	10	NUM
ftr-332	2751	59	3/21/10	3/21/10	NUM
ftr-332	2751	60	)	)	PUNCT
ftr-332	2751	61	.	.	PUNCT
ftr-332	2752	1	thus	thus	ADV
ftr-332	2752	2	,	,	PUNCT
ftr-332	2752	3	―the	―the	DET
ftr-332	2752	4	fact	fact	NOUN
ftr-332	2752	5	that	that	SCONJ
ftr-332	2752	6	a	a	DET
ftr-332	2752	7	transaction	transaction	NOUN
ftr-332	2752	8	meets	meet	VERB
ftr-332	2752	9	the	the	DET
ftr-332	2752	10	requirements	requirement	NOUN
ftr-332	2752	11	for	for	ADP
ftr-332	2752	12	specific	specific	ADJ
ftr-332	2752	13	treatment	treatment	NOUN
ftr-332	2752	14	under	under	ADP
ftr-332	2752	15	any	any	DET
ftr-332	2752	16	provision	provision	NOUN
ftr-332	2752	17	of	of	ADP
ftr-332	2752	18	the	the	DET
ftr-332	2752	19	code	code	NOUN
ftr-332	2752	20	is	be	AUX
ftr-332	2752	21	not	not	PART
ftr-332	2752	22	determinative	determinative	ADJ
ftr-332	2752	23	of	of	ADP
ftr-332	2752	24	whether	whether	SCONJ
ftr-332	2752	25	a	a	DET
ftr-332	2752	26	transaction	transaction	NOUN
ftr-332	2752	27	or	or	CCONJ
ftr-332	2752	28	series	series	NOUN
ftr-332	2752	29	of	of	ADP
ftr-332	2752	30	transactions	transaction	NOUN
ftr-332	2752	31	of	of	ADP
ftr-332	2752	32	which	which	PRON
ftr-332	2752	33	it	it	PRON
ftr-332	2752	34	is	be	AUX
ftr-332	2752	35	a	a	DET
ftr-332	2752	36	part	part	NOUN
ftr-332	2752	37	has	have	AUX
ftr-332	2752	38	economic	economic	ADJ
ftr-332	2752	39	substance.‖	substance.‖	NOUN
ftr-332	2753	1	i	i	PRON
ftr-332	2753	2	d.	d.	PROPN
ftr-332	2753	3	,	,	PUNCT
ftr-332	2753	4	at	at	ADP
ftr-332	2753	5	153	153	NUM
ftr-332	2753	6	.	.	PUNCT
ftr-332	2753	7	codification	codification	NOUN
ftr-332	2753	8	of	of	ADP
ftr-332	2753	9	the	the	DET
ftr-332	2753	10	economic	economic	ADJ
ftr-332	2753	11	substance	substance	NOUN
ftr-332	2753	12	doctrine	doctrine	NOUN
ftr-332	2753	13	was	be	AUX
ftr-332	2753	14	not	not	PART
ftr-332	2753	15	intended	intend	VERB
ftr-332	2753	16	to	to	PART
ftr-332	2753	17	alter	alter	VERB
ftr-332	2753	18	or	or	CCONJ
ftr-332	2753	19	supplant	supplant	VERB
ftr-332	2753	20	any	any	DET
ftr-332	2753	21	other	other	ADJ
ftr-332	2753	22	judicial	judicial	ADJ
ftr-332	2753	23	interpretive	interpretive	ADJ
ftr-332	2753	24	doctrines	doctrine	NOUN
ftr-332	2753	25	,	,	PUNCT
ftr-332	2753	26	such	such	ADJ
ftr-332	2753	27	as	as	ADP
ftr-332	2753	28	the	the	DET
ftr-332	2753	29	business	business	NOUN
ftr-332	2753	30	purpose	purpose	NOUN
ftr-332	2753	31	,	,	PUNCT
ftr-332	2753	32	substance	substance	NOUN
ftr-332	2753	33	over	over	ADP
ftr-332	2753	34	form	form	NOUN
ftr-332	2753	35	,	,	PUNCT
ftr-332	2753	36	and	and	CCONJ
ftr-332	2753	37	step	step	NOUN
ftr-332	2753	38	transaction	transaction	NOUN
ftr-332	2753	39	doctrines	doctrine	NOUN
ftr-332	2753	40	,	,	PUNCT
ftr-332	2753	41	any	any	DET
ftr-332	2753	42	similar	similar	ADJ
ftr-332	2753	43	rule	rule	NOUN
ftr-332	2753	44	in	in	ADP
ftr-332	2753	45	the	the	DET
ftr-332	2753	46	code	code	NOUN
ftr-332	2753	47	,	,	PUNCT
ftr-332	2753	48	regulations	regulation	NOUN
ftr-332	2753	49	,	,	PUNCT
ftr-332	2753	50	or	or	CCONJ
ftr-332	2753	51	guidance	guidance	NOUN
ftr-332	2753	52	thereunder	thereunder	NOUN
ftr-332	2753	53	;	;	PUNCT
ftr-332	2753	54	§	§	PROPN
ftr-332	2753	55	7701(o	7701(o	NUM
ftr-332	2753	56	)	)	PUNCT
ftr-332	2753	57	is	be	AUX
ftr-332	2753	58	intended	intend	VERB
ftr-332	2753	59	merely	merely	ADV
ftr-332	2753	60	(	(	PUNCT
ftr-332	2753	61	merely	merely	ADV
ftr-332	2753	62	?	?	PUNCT
ftr-332	2753	63	)	)	PUNCT
ftr-332	2753	64	to	to	PART
ftr-332	2753	65	supplement	supplement	VERB
ftr-332	2753	66	all	all	DET
ftr-332	2753	67	the	the	DET
ftr-332	2753	68	other	other	ADJ
ftr-332	2753	69	rules	rule	NOUN
ftr-332	2753	70	.	.	PUNCT
ftr-332	2754	1	i	i	PRON
ftr-332	2754	2	d.	d.	PROPN
ftr-332	2754	3	,	,	PUNCT
ftr-332	2754	4	at	at	ADP
ftr-332	2754	5	155	155	NUM
ftr-332	2754	6	.	.	PUNCT
ftr-332	2755	1			NOUN
ftr-332	2755	2	conjunctive	conjunctive	ADJ
ftr-332	2755	3	analysis	analysis	NOUN
ftr-332	2755	4	of	of	ADP
ftr-332	2755	5	objective	objective	ADJ
ftr-332	2755	6	and	and	CCONJ
ftr-332	2755	7	subjective	subjective	ADJ
ftr-332	2755	8	prongs	prong	NOUN
ftr-332	2755	9	—	—	PUNCT
ftr-332	2755	10	one	one	NUM
ftr-332	2755	11	of	of	ADP
ftr-332	2755	12	the	the	DET
ftr-332	2755	13	most	most	ADV
ftr-332	2755	14	important	important	ADJ
ftr-332	2755	15	aspects	aspect	NOUN
ftr-332	2755	16	of	of	ADP
ftr-332	2755	17	new	new	ADJ
ftr-332	2755	18	§	§	PROPN
ftr-332	2755	19	7701(o	7701(o	NUM
ftr-332	2755	20	)	)	PUNCT
ftr-332	2755	21	is	be	AUX
ftr-332	2755	22	that	that	SCONJ
ftr-332	2755	23	it	it	PRON
ftr-332	2755	24	requires	require	VERB
ftr-332	2755	25	a	a	DET
ftr-332	2755	26	conjunctive	conjunctive	ADJ
ftr-332	2755	27	analysis	analysis	NOUN
ftr-332	2755	28	under	under	ADP
ftr-332	2755	29	which	which	PRON
ftr-332	2755	30	a	a	DET
ftr-332	2755	31	transaction	transaction	NOUN
ftr-332	2755	32	has	have	VERB
ftr-332	2755	33	economic	economic	ADJ
ftr-332	2755	34	substance	substance	NOUN
ftr-332	2755	35	only	only	ADV
ftr-332	2755	36	if	if	SCONJ
ftr-332	2755	37	(	(	PUNCT
ftr-332	2755	38	1	1	X
ftr-332	2755	39	)	)	PUNCT
ftr-332	2755	40	the	the	DET
ftr-332	2755	41	transaction	transaction	NOUN
ftr-332	2755	42	changes	change	VERB
ftr-332	2755	43	the	the	DET
ftr-332	2755	44	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2755	45	economic	economic	ADJ
ftr-332	2755	46	position	position	NOUN
ftr-332	2755	47	314	314	NUM
ftr-332	2755	48	florida	florida	PROPN
ftr-332	2755	49	tax	tax	NOUN
ftr-332	2755	50	review	review	NOUN
ftr-332	2756	1	[	[	X
ftr-332	2756	2	vol	vol	NOUN
ftr-332	2756	3	.	.	PUNCT
ftr-332	2757	1	12:5	12:5	NUM
ftr-332	2757	2	in	in	ADP
ftr-332	2757	3	a	a	DET
ftr-332	2757	4	meaningful	meaningful	ADJ
ftr-332	2757	5	way	way	NOUN
ftr-332	2757	6	apart	apart	ADV
ftr-332	2757	7	from	from	ADP
ftr-332	2757	8	federal	federal	ADJ
ftr-332	2757	9	income	income	NOUN
ftr-332	2757	10	tax	tax	NOUN
ftr-332	2757	11	effects	effect	NOUN
ftr-332	2757	12	and	and	CCONJ
ftr-332	2757	13	(	(	PUNCT
ftr-332	2757	14	2	2	X
ftr-332	2757	15	)	)	PUNCT
ftr-332	2757	16	the	the	DET
ftr-332	2757	17	taxpayer	taxpayer	NOUN
ftr-332	2757	18	has	have	VERB
ftr-332	2757	19	a	a	DET
ftr-332	2757	20	substantial	substantial	ADJ
ftr-332	2757	21	business	business	NOUN
ftr-332	2757	22	purpose	purpose	NOUN
ftr-332	2757	23	,	,	PUNCT
ftr-332	2757	24	apart	apart	ADV
ftr-332	2757	25	from	from	ADP
ftr-332	2757	26	federal	federal	ADJ
ftr-332	2757	27	income	income	NOUN
ftr-332	2757	28	tax	tax	NOUN
ftr-332	2757	29	effects	effect	NOUN
ftr-332	2757	30	,	,	PUNCT
ftr-332	2757	31	for	for	ADP
ftr-332	2757	32	entering	enter	VERB
ftr-332	2757	33	into	into	ADP
ftr-332	2757	34	such	such	ADJ
ftr-332	2757	35	transaction	transaction	NOUN
ftr-332	2757	36	.	.	PUNCT
ftr-332	2758	1	(	(	PUNCT
ftr-332	2758	2	the	the	DET
ftr-332	2758	3	second	second	ADJ
ftr-332	2758	4	prong	prong	NOUN
ftr-332	2758	5	of	of	ADP
ftr-332	2758	6	most	most	ADJ
ftr-332	2758	7	versions	version	NOUN
ftr-332	2758	8	of	of	ADP
ftr-332	2758	9	the	the	DET
ftr-332	2758	10	codified	codify	VERB
ftr-332	2758	11	economic	economic	ADJ
ftr-332	2758	12	substance	substance	NOUN
ftr-332	2758	13	doctrine	doctrine	NOUN
ftr-332	2758	14	introduced	introduce	VERB
ftr-332	2758	15	in	in	ADP
ftr-332	2758	16	earlier	early	ADJ
ftr-332	2758	17	congresses	congress	NOUN
ftr-332	2758	18	added	add	VERB
ftr-332	2758	19	―and	―and	PROPN
ftr-332	2758	20	the	the	DET
ftr-332	2758	21	transaction	transaction	NOUN
ftr-332	2758	22	is	be	AUX
ftr-332	2758	23	a	a	DET
ftr-332	2758	24	reasonable	reasonable	ADJ
ftr-332	2758	25	means	mean	NOUN
ftr-332	2758	26	of	of	ADP
ftr-332	2758	27	accomplishing	accomplish	VERB
ftr-332	2758	28	such	such	ADJ
ftr-332	2758	29	purpose.‖	purpose.‖	NOUN
ftr-332	2758	30	see	see	VERB
ftr-332	2758	31	,	,	PUNCT
ftr-332	2758	32	e.g.	e.g.	ADV
ftr-332	2758	33	,	,	PUNCT
ftr-332	2758	34	h.r	h.r	PROPN
ftr-332	2758	35	.	.	PROPN
ftr-332	2758	36	2345	2345	NUM
ftr-332	2758	37	,	,	PUNCT
ftr-332	2758	38	110th	110th	ADJ
ftr-332	2758	39	cong	cong	NOUN
ftr-332	2758	40	,	,	PUNCT
ftr-332	2758	41	1st	1st	ADJ
ftr-332	2758	42	sess	sess	NOUN
ftr-332	2758	43	.	.	PUNCT
ftr-332	2759	1	(	(	PUNCT
ftr-332	2759	2	2007	2007	NUM
ftr-332	2759	3	)	)	PUNCT
ftr-332	2759	4	;	;	PUNCT
ftr-332	2759	5	h.r	h.r	PROPN
ftr-332	2759	6	.	.	PROPN
ftr-332	2759	7	2	2	NUM
ftr-332	2759	8	,	,	PUNCT
ftr-332	2759	9	108th	108th	ADJ
ftr-332	2759	10	cong	cong	NOUN
ftr-332	2759	11	.	.	PUNCT
ftr-332	2759	12	,	,	PUNCT
ftr-332	2759	13	1st	1st	ADJ
ftr-332	2759	14	sess	sess	NOUN
ftr-332	2759	15	.	.	PUNCT
ftr-332	2760	1	(	(	PUNCT
ftr-332	2760	2	2003	2003	NUM
ftr-332	2760	3	)	)	PUNCT
ftr-332	2760	4	.	.	PUNCT
ftr-332	2761	1	it	it	PRON
ftr-332	2761	2	is	be	AUX
ftr-332	2761	3	not	not	PART
ftr-332	2761	4	clear	clear	ADJ
ftr-332	2761	5	what	what	DET
ftr-332	2761	6	difference	difference	NOUN
ftr-332	2761	7	in	in	ADP
ftr-332	2761	8	application	application	NOUN
ftr-332	2761	9	was	be	AUX
ftr-332	2761	10	intended	intend	VERB
ftr-332	2761	11	by	by	ADP
ftr-332	2761	12	adoption	adoption	NOUN
ftr-332	2761	13	of	of	ADP
ftr-332	2761	14	the	the	DET
ftr-332	2761	15	different	different	ADJ
ftr-332	2761	16	final	final	ADJ
ftr-332	2761	17	statutory	statutory	ADJ
ftr-332	2761	18	language	language	NOUN
ftr-332	2761	19	.	.	PUNCT
ftr-332	2761	20	)	)	PUNCT
ftr-332	2762	1	this	this	DET
ftr-332	2762	2	conjunctive	conjunctive	ADJ
ftr-332	2762	3	test	test	NOUN
ftr-332	2762	4	resolves	resolve	VERB
ftr-332	2762	5	the	the	DET
ftr-332	2762	6	split	split	NOUN
ftr-332	2762	7	between	between	ADP
ftr-332	2762	8	the	the	DET
ftr-332	2762	9	circuits	circuit	NOUN
ftr-332	2762	10	(	(	PUNCT
ftr-332	2762	11	and	and	CCONJ
ftr-332	2762	12	between	between	ADP
ftr-332	2762	13	the	the	DET
ftr-332	2762	14	tax	tax	NOUN
ftr-332	2762	15	court	court	NOUN
ftr-332	2762	16	and	and	CCONJ
ftr-332	2762	17	certain	certain	ADJ
ftr-332	2762	18	circuits	circuit	NOUN
ftr-332	2762	19	)	)	PUNCT
ftr-332	2762	20	by	by	ADP
ftr-332	2762	21	rejecting	reject	VERB
ftr-332	2762	22	the	the	DET
ftr-332	2762	23	view	view	NOUN
ftr-332	2762	24	of	of	ADP
ftr-332	2762	25	those	those	DET
ftr-332	2762	26	courts	court	NOUN
ftr-332	2762	27	that	that	PRON
ftr-332	2762	28	find	find	VERB
ftr-332	2762	29	the	the	DET
ftr-332	2762	30	economic	economic	ADJ
ftr-332	2762	31	substance	substance	NOUN
ftr-332	2762	32	doctrine	doctrine	NOUN
ftr-332	2762	33	to	to	PART
ftr-332	2762	34	have	have	AUX
ftr-332	2762	35	been	be	AUX
ftr-332	2762	36	satisfied	satisfied	ADJ
ftr-332	2762	37	if	if	SCONJ
ftr-332	2762	38	there	there	PRON
ftr-332	2762	39	is	be	VERB
ftr-332	2762	40	either	either	CCONJ
ftr-332	2762	41	(	(	PUNCT
ftr-332	2762	42	1	1	X
ftr-332	2762	43	)	)	PUNCT
ftr-332	2762	44	a	a	DET
ftr-332	2762	45	change	change	NOUN
ftr-332	2762	46	in	in	ADP
ftr-332	2762	47	taxpayer‘s	taxpayer‘s	X
ftr-332	2762	48	economic	economic	ADJ
ftr-332	2762	49	position	position	NOUN
ftr-332	2762	50	or	or	CCONJ
ftr-332	2762	51	(	(	PUNCT
ftr-332	2762	52	2	2	NUM
ftr-332	2762	53	)	)	PUNCT
ftr-332	2762	54	a	a	DET
ftr-332	2762	55	nontax	nontax	NOUN
ftr-332	2762	56	business	business	NOUN
ftr-332	2762	57	purpose	purpose	NOUN
ftr-332	2762	58	,	,	PUNCT
ftr-332	2762	59	see	see	VERB
ftr-332	2762	60	,	,	PUNCT
ftr-332	2762	61	e.g.	e.g.	ADV
ftr-332	2762	62	,	,	PUNCT
ftr-332	2762	63	rice	rice	PROPN
ftr-332	2762	64	’s	’s	PART
ftr-332	2762	65	toyota	toyota	PROPN
ftr-332	2762	66	world	world	PROPN
ftr-332	2762	67	v.	v.	PROPN
ftr-332	2762	68	commissioner	commissioner	PROPN
ftr-332	2762	69	,	,	PUNCT
ftr-332	2762	70	752	752	NUM
ftr-332	2762	71	f.2d	f.2d	SYM
ftr-332	2762	72	89	89	NUM
ftr-332	2762	73	(	(	PUNCT
ftr-332	2762	74	4th	4th	ADJ
ftr-332	2762	75	cir	cir	NOUN
ftr-332	2762	76	.	.	PUNCT
ftr-332	2762	77	1985	1985	NUM
ftr-332	2762	78	)	)	PUNCT
ftr-332	2762	79	;	;	PUNCT
ftr-332	2762	80	ies	ie	NOUN
ftr-332	2762	81	industries	industry	NOUN
ftr-332	2762	82	,	,	PUNCT
ftr-332	2762	83	inc	inc	PROPN
ftr-332	2762	84	.	.	PROPN
ftr-332	2762	85	v.	v.	PROPN
ftr-332	2762	86	united	united	PROPN
ftr-332	2762	87	states	states	PROPN
ftr-332	2762	88	,	,	PUNCT
ftr-332	2762	89	253	253	NUM
ftr-332	2762	90	f.3d	f.3d	NUM
ftr-332	2762	91	350	350	NUM
ftr-332	2762	92	,	,	PUNCT
ftr-332	2762	93	353	353	NUM
ftr-332	2762	94	(	(	PUNCT
ftr-332	2762	95	8th	8th	ADJ
ftr-332	2762	96	cir	cir	NOUN
ftr-332	2762	97	.	.	PUNCT
ftr-332	2762	98	2001	2001	NUM
ftr-332	2762	99	)	)	PUNCT
ftr-332	2762	100	.	.	PUNCT
ftr-332	2763	1	section	section	NOUN
ftr-332	2763	2	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-332	2763	3	)	)	PUNCT
ftr-332	2763	4	allows	allow	VERB
ftr-332	2763	5	the	the	DET
ftr-332	2763	6	economic	economic	ADJ
ftr-332	2763	7	substance	substance	NOUN
ftr-332	2763	8	doctrine	doctrine	NOUN
ftr-332	2763	9	to	to	PART
ftr-332	2763	10	be	be	AUX
ftr-332	2763	11	applied	apply	VERB
ftr-332	2763	12	to	to	ADP
ftr-332	2763	13	a	a	DET
ftr-332	2763	14	single	single	ADJ
ftr-332	2763	15	transaction	transaction	NOUN
ftr-332	2763	16	or	or	CCONJ
ftr-332	2763	17	to	to	ADP
ftr-332	2763	18	a	a	DET
ftr-332	2763	19	series	series	NOUN
ftr-332	2763	20	of	of	ADP
ftr-332	2763	21	transactions	transaction	NOUN
ftr-332	2763	22	.	.	PUNCT
ftr-332	2764	1	the	the	DET
ftr-332	2764	2	staff	staff	NOUN
ftr-332	2764	3	of	of	ADP
ftr-332	2764	4	the	the	DET
ftr-332	2764	5	joint	joint	ADJ
ftr-332	2764	6	committee	committee	NOUN
ftr-332	2764	7	report	report	NOUN
ftr-332	2764	8	indicates	indicate	VERB
ftr-332	2764	9	that	that	SCONJ
ftr-332	2764	10	the	the	DET
ftr-332	2764	11	provision	provision	NOUN
ftr-332	2764	12	―does	―does	PUNCT
ftr-332	2764	13	not	not	PART
ftr-332	2764	14	alter	alter	VERB
ftr-332	2764	15	the	the	DET
ftr-332	2764	16	court‘s	court‘s	NOUN
ftr-332	2764	17	ability	ability	NOUN
ftr-332	2764	18	to	to	PART
ftr-332	2764	19	aggregate	aggregate	VERB
ftr-332	2764	20	,	,	PUNCT
ftr-332	2764	21	disaggregate	disaggregate	ADJ
ftr-332	2764	22	,	,	PUNCT
ftr-332	2764	23	or	or	CCONJ
ftr-332	2764	24	otherwise	otherwise	ADV
ftr-332	2764	25	recharacterize	recharacterize	VERB
ftr-332	2764	26	a	a	DET
ftr-332	2764	27	transaction	transaction	NOUN
ftr-332	2764	28	when	when	SCONJ
ftr-332	2764	29	applying	apply	VERB
ftr-332	2764	30	the	the	DET
ftr-332	2764	31	doctrine,‖	doctrine,‖	PROPN
ftr-332	2764	32	and	and	CCONJ
ftr-332	2764	33	gives	give	VERB
ftr-332	2764	34	as	as	ADP
ftr-332	2764	35	an	an	DET
ftr-332	2764	36	example	example	NOUN
ftr-332	2764	37	the	the	DET
ftr-332	2764	38	courts	court	NOUN
ftr-332	2764	39	‘	'	PUNCT
ftr-332	2764	40	ability	ability	NOUN
ftr-332	2764	41	―to	―to	NOUN
ftr-332	2764	42	bifurcate	bifurcate	NOUN
ftr-332	2764	43	a	a	DET
ftr-332	2764	44	transaction	transaction	NOUN
ftr-332	2764	45	in	in	ADP
ftr-332	2764	46	which	which	PRON
ftr-332	2764	47	independent	independent	ADJ
ftr-332	2764	48	activities	activity	NOUN
ftr-332	2764	49	with	with	ADP
ftr-332	2764	50	non	non	ADJ
ftr-332	2764	51	-	-	ADJ
ftr-332	2764	52	tax	tax	ADJ
ftr-332	2764	53	objectives	objective	NOUN
ftr-332	2764	54	are	be	AUX
ftr-332	2764	55	combined	combine	VERB
ftr-332	2764	56	with	with	ADP
ftr-332	2764	57	an	an	DET
ftr-332	2764	58	unrelated	unrelated	ADJ
ftr-332	2764	59	item	item	NOUN
ftr-332	2764	60	having	have	VERB
ftr-332	2764	61	only	only	ADV
ftr-332	2764	62	tax	tax	NOUN
ftr-332	2764	63	-	-	PUNCT
ftr-332	2764	64	avoidance	avoidance	NOUN
ftr-332	2764	65	objectives	objective	NOUN
ftr-332	2764	66	in	in	ADP
ftr-332	2764	67	order	order	NOUN
ftr-332	2764	68	to	to	PART
ftr-332	2764	69	disallow	disallow	VERB
ftr-332	2764	70	those	those	DET
ftr-332	2764	71	tax	tax	NOUN
ftr-332	2764	72	-	-	PUNCT
ftr-332	2764	73	motivated	motivate	VERB
ftr-332	2764	74	benefits.‖	benefits.‖	NOUN
ftr-332	2764	75			NOUN
ftr-332	2764	76	claim	claim	NOUN
ftr-332	2764	77	of	of	ADP
ftr-332	2764	78	profit	profit	NOUN
ftr-332	2764	79	potential	potential	NOUN
ftr-332	2764	80	—	—	PUNCT
ftr-332	2764	81	section	section	NOUN
ftr-332	2764	82	7701(o)(2	7701(o)(2	NOUN
ftr-332	2764	83	)	)	PUNCT
ftr-332	2764	84	does	do	AUX
ftr-332	2764	85	not	not	PART
ftr-332	2764	86	require	require	VERB
ftr-332	2764	87	that	that	SCONJ
ftr-332	2764	88	the	the	DET
ftr-332	2764	89	taxpayer	taxpayer	NOUN
ftr-332	2764	90	establish	establish	VERB
ftr-332	2764	91	profit	profit	NOUN
ftr-332	2764	92	potential	potential	NOUN
ftr-332	2764	93	in	in	ADP
ftr-332	2764	94	order	order	NOUN
ftr-332	2764	95	to	to	PART
ftr-332	2764	96	prove	prove	VERB
ftr-332	2764	97	that	that	SCONJ
ftr-332	2764	98	a	a	DET
ftr-332	2764	99	transaction	transaction	NOUN
ftr-332	2764	100	results	result	VERB
ftr-332	2764	101	in	in	ADP
ftr-332	2764	102	a	a	DET
ftr-332	2764	103	meaningful	meaningful	ADJ
ftr-332	2764	104	change	change	NOUN
ftr-332	2764	105	in	in	ADP
ftr-332	2764	106	the	the	DET
ftr-332	2764	107	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2764	108	economic	economic	ADJ
ftr-332	2764	109	position	position	NOUN
ftr-332	2764	110	or	or	CCONJ
ftr-332	2764	111	that	that	SCONJ
ftr-332	2764	112	the	the	DET
ftr-332	2764	113	taxpayer	taxpayer	NOUN
ftr-332	2764	114	has	have	VERB
ftr-332	2764	115	a	a	DET
ftr-332	2764	116	substantial	substantial	ADJ
ftr-332	2764	117	non	non	ADJ
ftr-332	2764	118	-	-	ADJ
ftr-332	2764	119	federal	federal	ADJ
ftr-332	2764	120	-	-	PUNCT
ftr-332	2764	121	income	income	NOUN
ftr-332	2764	122	-	-	PUNCT
ftr-332	2764	123	tax	tax	NOUN
ftr-332	2764	124	purpose	purpose	NOUN
ftr-332	2764	125	.	.	PUNCT
ftr-332	2765	1	nor	nor	CCONJ
ftr-332	2765	2	does	do	AUX
ftr-332	2765	3	it	it	PRON
ftr-332	2765	4	specify	specify	VERB
ftr-332	2765	5	a	a	DET
ftr-332	2765	6	threshold	threshold	NOUN
ftr-332	2765	7	required	require	VERB
ftr-332	2765	8	return	return	NOUN
ftr-332	2765	9	if	if	SCONJ
ftr-332	2765	10	the	the	DET
ftr-332	2765	11	taxpayer	taxpayer	NOUN
ftr-332	2765	12	relies	rely	VERB
ftr-332	2765	13	on	on	ADP
ftr-332	2765	14	the	the	DET
ftr-332	2765	15	profit	profit	NOUN
ftr-332	2765	16	potential	potential	NOUN
ftr-332	2765	17	to	to	PART
ftr-332	2765	18	try	try	VERB
ftr-332	2765	19	to	to	PART
ftr-332	2765	20	establish	establish	VERB
ftr-332	2765	21	economic	economic	ADJ
ftr-332	2765	22	substance	substance	NOUN
ftr-332	2765	23	.	.	PUNCT
ftr-332	2766	1	(	(	PUNCT
ftr-332	2766	2	in	in	ADP
ftr-332	2766	3	this	this	DET
ftr-332	2766	4	respect	respect	NOUN
ftr-332	2766	5	the	the	DET
ftr-332	2766	6	enacted	enact	VERB
ftr-332	2766	7	version	version	NOUN
ftr-332	2766	8	differs	differ	VERB
ftr-332	2766	9	from	from	ADP
ftr-332	2766	10	earlier	early	ADJ
ftr-332	2766	11	proposals	proposal	NOUN
ftr-332	2766	12	that	that	PRON
ftr-332	2766	13	would	would	AUX
ftr-332	2766	14	have	have	AUX
ftr-332	2766	15	required	require	VERB
ftr-332	2766	16	the	the	DET
ftr-332	2766	17	reasonably	reasonably	ADV
ftr-332	2766	18	expected	expect	VERB
ftr-332	2766	19	pre	pre	ADJ
ftr-332	2766	20	-	-	ADJ
ftr-332	2766	21	tax	tax	ADJ
ftr-332	2766	22	profit	profit	NOUN
ftr-332	2766	23	from	from	ADP
ftr-332	2766	24	the	the	DET
ftr-332	2766	25	transaction	transaction	NOUN
ftr-332	2766	26	to	to	PART
ftr-332	2766	27	exceed	exceed	VERB
ftr-332	2766	28	a	a	DET
ftr-332	2766	29	risk	risk	NOUN
ftr-332	2766	30	-	-	PUNCT
ftr-332	2766	31	free	free	ADJ
ftr-332	2766	32	rate	rate	NOUN
ftr-332	2766	33	of	of	ADP
ftr-332	2766	34	return	return	NOUN
ftr-332	2766	35	.	.	PUNCT
ftr-332	2767	1	see	see	VERB
ftr-332	2767	2	,	,	PUNCT
ftr-332	2767	3	e.g.	e.g.	ADV
ftr-332	2767	4	,	,	PUNCT
ftr-332	2767	5	h.r	h.r	PROPN
ftr-332	2767	6	.	.	PROPN
ftr-332	2767	7	2345	2345	NUM
ftr-332	2767	8	,	,	PUNCT
ftr-332	2767	9	110th	110th	ADJ
ftr-332	2767	10	cong	cong	NOUN
ftr-332	2767	11	,	,	PUNCT
ftr-332	2767	12	1st	1st	ADJ
ftr-332	2767	13	sess	sess	NOUN
ftr-332	2767	14	.	.	PUNCT
ftr-332	2768	1	(	(	PUNCT
ftr-332	2768	2	2007	2007	NUM
ftr-332	2768	3	)	)	PUNCT
ftr-332	2768	4	;	;	PUNCT
ftr-332	2768	5	h.r	h.r	PROPN
ftr-332	2768	6	.	.	PROPN
ftr-332	2768	7	2	2	NUM
ftr-332	2768	8	,	,	PUNCT
ftr-332	2768	9	108th	108th	ADJ
ftr-332	2768	10	cong	cong	NOUN
ftr-332	2768	11	.	.	PUNCT
ftr-332	2768	12	,	,	PUNCT
ftr-332	2768	13	1st	1st	ADJ
ftr-332	2768	14	sess	sess	NOUN
ftr-332	2768	15	.	.	PUNCT
ftr-332	2769	1	(	(	PUNCT
ftr-332	2769	2	2003	2003	NUM
ftr-332	2769	3	)	)	PUNCT
ftr-332	2769	4	.	.	PUNCT
ftr-332	2769	5	)	)	PUNCT
ftr-332	2770	1	but	but	CCONJ
ftr-332	2770	2	if	if	SCONJ
ftr-332	2770	3	the	the	DET
ftr-332	2770	4	taxpayer	taxpayer	NOUN
ftr-332	2770	5	does	do	AUX
ftr-332	2770	6	rely	rely	VERB
ftr-332	2770	7	on	on	ADP
ftr-332	2770	8	a	a	DET
ftr-332	2770	9	profit	profit	NOUN
ftr-332	2770	10	potential	potential	ADJ
ftr-332	2770	11	claim	claim	NOUN
ftr-332	2770	12	,	,	PUNCT
ftr-332	2770	13	then	then	ADV
ftr-332	2770	14	the	the	DET
ftr-332	2770	15	profit	profit	NOUN
ftr-332	2770	16	potential	potential	NOUN
ftr-332	2770	17	requires	require	VERB
ftr-332	2770	18	a	a	DET
ftr-332	2770	19	present	present	ADJ
ftr-332	2770	20	value	value	NOUN
ftr-332	2770	21	analysis	analysis	NOUN
ftr-332	2770	22	:	:	PUNCT
ftr-332	2770	23	the	the	DET
ftr-332	2770	24	potential	potential	NOUN
ftr-332	2770	25	for	for	ADP
ftr-332	2770	26	profit	profit	NOUN
ftr-332	2770	27	of	of	ADP
ftr-332	2770	28	a	a	DET
ftr-332	2770	29	transaction	transaction	NOUN
ftr-332	2770	30	shall	shall	AUX
ftr-332	2770	31	be	be	AUX
ftr-332	2770	32	taken	take	VERB
ftr-332	2770	33	into	into	ADP
ftr-332	2770	34	account	account	NOUN
ftr-332	2770	35	in	in	ADP
ftr-332	2770	36	determining	determine	VERB
ftr-332	2770	37	whether	whether	SCONJ
ftr-332	2770	38	the	the	DET
ftr-332	2770	39	requirements	requirement	NOUN
ftr-332	2770	40	of	of	ADP
ftr-332	2770	41	[	[	X
ftr-332	2770	42	the	the	DET
ftr-332	2770	43	§	§	PROPN
ftr-332	2770	44	7701(o	7701(o	NOUN
ftr-332	2770	45	)	)	PUNCT
ftr-332	2770	46	test	test	NOUN
ftr-332	2770	47	for	for	ADP
ftr-332	2770	48	economic	economic	ADJ
ftr-332	2770	49	substance	substance	NOUN
ftr-332	2770	50	]	]	PUNCT
ftr-332	2770	51	are	be	AUX
ftr-332	2770	52	met	meet	VERB
ftr-332	2770	53	with	with	ADP
ftr-332	2770	54	respect	respect	NOUN
ftr-332	2770	55	to	to	ADP
ftr-332	2770	56	the	the	DET
ftr-332	2770	57	transaction	transaction	NOUN
ftr-332	2770	58	only	only	ADV
ftr-332	2770	59	if	if	SCONJ
ftr-332	2770	60	the	the	DET
ftr-332	2770	61	present	present	ADJ
ftr-332	2770	62	value	value	NOUN
ftr-332	2770	63	of	of	ADP
ftr-332	2770	64	the	the	DET
ftr-332	2770	65	reasonably	reasonably	ADV
ftr-332	2770	66	expected	expected	ADJ
ftr-332	2770	67	pre	pre	ADJ
ftr-332	2770	68	-	-	ADJ
ftr-332	2770	69	tax	tax	ADJ
ftr-332	2770	70	profit	profit	NOUN
ftr-332	2770	71	from	from	ADP
ftr-332	2770	72	the	the	DET
ftr-332	2770	73	transaction	transaction	NOUN
ftr-332	2770	74	is	be	AUX
ftr-332	2770	75	substantial	substantial	ADJ
ftr-332	2770	76	in	in	ADP
ftr-332	2770	77	relation	relation	NOUN
ftr-332	2770	78	to	to	ADP
ftr-332	2770	79	the	the	DET
ftr-332	2770	80	present	present	ADJ
ftr-332	2770	81	value	value	NOUN
ftr-332	2770	82	of	of	ADP
ftr-332	2770	83	the	the	DET
ftr-332	2770	84	expected	expect	VERB
ftr-332	2770	85	net	net	ADJ
ftr-332	2770	86	tax	tax	NOUN
ftr-332	2770	87	benefits	benefit	NOUN
ftr-332	2770	88	that	that	PRON
ftr-332	2770	89	would	would	AUX
ftr-332	2770	90	be	be	AUX
ftr-332	2770	91	allowed	allow	VERB
ftr-332	2770	92	if	if	SCONJ
ftr-332	2770	93	the	the	DET
ftr-332	2770	94	transaction	transaction	NOUN
ftr-332	2770	95	were	be	AUX
ftr-332	2770	96	respected	respect	VERB
ftr-332	2770	97	.	.	PUNCT
ftr-332	2771	1			PRON
ftr-332	2772	1	thus	thus	ADV
ftr-332	2772	2	the	the	DET
ftr-332	2772	3	analysis	analysis	NOUN
ftr-332	2772	4	of	of	ADP
ftr-332	2772	5	profit	profit	NOUN
ftr-332	2772	6	potential	potential	NOUN
ftr-332	2772	7	by	by	ADP
ftr-332	2772	8	the	the	DET
ftr-332	2772	9	court	court	NOUN
ftr-332	2772	10	of	of	ADP
ftr-332	2772	11	federal	federal	ADJ
ftr-332	2772	12	claims	claim	NOUN
ftr-332	2772	13	in	in	ADP
ftr-332	2772	14	consolidated	consolidated	PROPN
ftr-332	2772	15	edison	edison	PROPN
ftr-332	2772	16	co.	co.	PROPN
ftr-332	2772	17	of	of	ADP
ftr-332	2772	18	new	new	PROPN
ftr-332	2772	19	york	york	PROPN
ftr-332	2772	20	v.	v.	PROPN
ftr-332	2772	21	united	united	PROPN
ftr-332	2772	22	states	states	PROPN
ftr-332	2772	23	,	,	PUNCT
ftr-332	2772	24	90	90	NUM
ftr-332	2772	25	fed	feed	VERB
ftr-332	2772	26	.	.	PUNCT
ftr-332	2773	1	cl	cl	NOUN
ftr-332	2773	2	.	.	PUNCT
ftr-332	2774	1	228	228	NUM
ftr-332	2774	2	(	(	PUNCT
ftr-332	2774	3	2009	2009	NUM
ftr-332	2774	4	)	)	PUNCT
ftr-332	2774	5	,	,	PUNCT
ftr-332	2774	6	which	which	PRON
ftr-332	2774	7	appears	appear	VERB
ftr-332	2774	8	not	not	PART
ftr-332	2774	9	to	to	PART
ftr-332	2774	10	have	have	AUX
ftr-332	2774	11	thoroughly	thoroughly	ADV
ftr-332	2774	12	taken	take	VERB
ftr-332	2774	13	into	into	ADP
ftr-332	2774	14	account	account	NOUN
ftr-332	2774	15	present	present	ADJ
ftr-332	2774	16	value	value	NOUN
ftr-332	2774	17	analysis	analysis	NOUN
ftr-332	2774	18	,	,	PUNCT
ftr-332	2774	19	would	would	AUX
ftr-332	2774	20	not	not	PART
ftr-332	2774	21	stand	stand	VERB
ftr-332	2774	22	muster	muster	NOUN
ftr-332	2774	23	under	under	ADP
ftr-332	2774	24	the	the	DET
ftr-332	2774	25	2012	2012	NUM
ftr-332	2774	26	]	]	PUNCT
ftr-332	2774	27	recent	recent	ADJ
ftr-332	2774	28	developments	development	NOUN
ftr-332	2774	29	in	in	ADP
ftr-332	2774	30	federal	federal	ADJ
ftr-332	2774	31	income	income	NOUN
ftr-332	2774	32	taxation	taxation	NOUN
ftr-332	2774	33	315	315	NUM
ftr-332	2774	34	new	new	ADJ
ftr-332	2774	35	provision	provision	NOUN
ftr-332	2774	36	.	.	PUNCT
ftr-332	2775	1	in	in	ADP
ftr-332	2775	2	all	all	DET
ftr-332	2775	3	events	event	NOUN
ftr-332	2775	4	,	,	PUNCT
ftr-332	2775	5	transaction	transaction	NOUN
ftr-332	2775	6	costs	cost	NOUN
ftr-332	2775	7	must	must	AUX
ftr-332	2775	8	be	be	AUX
ftr-332	2775	9	taken	take	VERB
ftr-332	2775	10	into	into	ADP
ftr-332	2775	11	account	account	NOUN
ftr-332	2775	12	in	in	ADP
ftr-332	2775	13	determining	determine	VERB
ftr-332	2775	14	pre	pre	ADJ
ftr-332	2775	15	-	-	ADJ
ftr-332	2775	16	tax	tax	ADJ
ftr-332	2775	17	profits	profit	NOUN
ftr-332	2775	18	,	,	PUNCT
ftr-332	2775	19	and	and	CCONJ
ftr-332	2775	20	the	the	DET
ftr-332	2775	21	statute	statute	NOUN
ftr-332	2775	22	authorizes	authorize	VERB
ftr-332	2775	23	regulations	regulation	NOUN
ftr-332	2775	24	requiring	require	VERB
ftr-332	2775	25	foreign	foreign	ADJ
ftr-332	2775	26	taxes	taxis	NOUN
ftr-332	2775	27	to	to	PART
ftr-332	2775	28	be	be	AUX
ftr-332	2775	29	treated	treat	VERB
ftr-332	2775	30	as	as	ADP
ftr-332	2775	31	expenses	expense	NOUN
ftr-332	2775	32	in	in	ADP
ftr-332	2775	33	determining	determine	VERB
ftr-332	2775	34	pre	pre	ADJ
ftr-332	2775	35	-	-	ADJ
ftr-332	2775	36	tax	tax	ADJ
ftr-332	2775	37	profit	profit	NOUN
ftr-332	2775	38	in	in	ADP
ftr-332	2775	39	appropriate	appropriate	ADJ
ftr-332	2775	40	cases	case	NOUN
ftr-332	2775	41	.	.	PUNCT
ftr-332	2776	1	any	any	DET
ftr-332	2776	2	state	state	NOUN
ftr-332	2776	3	or	or	CCONJ
ftr-332	2776	4	local	local	ADJ
ftr-332	2776	5	income	income	NOUN
ftr-332	2776	6	tax	tax	NOUN
ftr-332	2776	7	effect	effect	NOUN
ftr-332	2776	8	that	that	PRON
ftr-332	2776	9	is	be	AUX
ftr-332	2776	10	related	relate	VERB
ftr-332	2776	11	to	to	ADP
ftr-332	2776	12	a	a	DET
ftr-332	2776	13	federal	federal	ADJ
ftr-332	2776	14	income	income	NOUN
ftr-332	2776	15	tax	tax	NOUN
ftr-332	2776	16	effect	effect	NOUN
ftr-332	2776	17	is	be	AUX
ftr-332	2776	18	treated	treat	VERB
ftr-332	2776	19	in	in	ADP
ftr-332	2776	20	the	the	DET
ftr-332	2776	21	same	same	ADJ
ftr-332	2776	22	manner	manner	NOUN
ftr-332	2776	23	as	as	ADP
ftr-332	2776	24	a	a	DET
ftr-332	2776	25	federal	federal	ADJ
ftr-332	2776	26	income	income	NOUN
ftr-332	2776	27	tax	tax	NOUN
ftr-332	2776	28	effect	effect	NOUN
ftr-332	2776	29	.	.	PUNCT
ftr-332	2777	1	thus	thus	ADV
ftr-332	2777	2	,	,	PUNCT
ftr-332	2777	3	state	state	NOUN
ftr-332	2777	4	tax	tax	NOUN
ftr-332	2777	5	savings	saving	NOUN
ftr-332	2777	6	that	that	PRON
ftr-332	2777	7	piggy	piggy	NOUN
ftr-332	2777	8	-	-	PUNCT
ftr-332	2777	9	back	back	NOUN
ftr-332	2777	10	on	on	ADP
ftr-332	2777	11	federal	federal	ADJ
ftr-332	2777	12	income	income	NOUN
ftr-332	2777	13	tax	tax	NOUN
ftr-332	2777	14	savings	saving	NOUN
ftr-332	2777	15	can	can	AUX
ftr-332	2777	16	not	not	PART
ftr-332	2777	17	provide	provide	VERB
ftr-332	2777	18	either	either	CCONJ
ftr-332	2777	19	a	a	DET
ftr-332	2777	20	profit	profit	NOUN
ftr-332	2777	21	potential	potential	NOUN
ftr-332	2777	22	or	or	CCONJ
ftr-332	2777	23	a	a	DET
ftr-332	2777	24	business	business	NOUN
ftr-332	2777	25	purpose	purpose	NOUN
ftr-332	2777	26	.	.	PUNCT
ftr-332	2778	1	similarly	similarly	ADV
ftr-332	2778	2	,	,	PUNCT
ftr-332	2778	3	a	a	DET
ftr-332	2778	4	financial	financial	ADJ
ftr-332	2778	5	accounting	accounting	NOUN
ftr-332	2778	6	benefit	benefit	NOUN
ftr-332	2778	7	can	can	AUX
ftr-332	2778	8	not	not	PART
ftr-332	2778	9	satisfy	satisfy	VERB
ftr-332	2778	10	the	the	DET
ftr-332	2778	11	business	business	NOUN
ftr-332	2778	12	purpose	purpose	NOUN
ftr-332	2778	13	requirement	requirement	NOUN
ftr-332	2778	14	if	if	SCONJ
ftr-332	2778	15	the	the	DET
ftr-332	2778	16	financial	financial	ADJ
ftr-332	2778	17	accounting	accounting	NOUN
ftr-332	2778	18	benefit	benefit	NOUN
ftr-332	2778	19	originates	originate	NOUN
ftr-332	2778	20	in	in	ADP
ftr-332	2778	21	a	a	DET
ftr-332	2778	22	reduction	reduction	NOUN
ftr-332	2778	23	of	of	ADP
ftr-332	2778	24	federal	federal	ADJ
ftr-332	2778	25	income	income	NOUN
ftr-332	2778	26	tax	tax	NOUN
ftr-332	2778	27	.	.	PUNCT
ftr-332	2779	1			X
ftr-332	2779	2	do	do	AUX
ftr-332	2779	3	n’t	not	PART
ftr-332	2779	4	worry	worry	VERB
ftr-332	2779	5	,	,	PUNCT
ftr-332	2779	6	be	be	AUX
ftr-332	2779	7	happy	happy	ADJ
ftr-332	2779	8	!	!	PUNCT
ftr-332	2780	1	[	[	X
ftr-332	2780	2	?	?	X
ftr-332	2780	3	]	]	X
ftr-332	2780	4	—	—	PUNCT
ftr-332	2780	5	section	section	NOUN
ftr-332	2780	6	7701(o)(5)(b	7701(o)(5)(b	NUM
ftr-332	2780	7	)	)	PUNCT
ftr-332	2780	8	specifically	specifically	ADV
ftr-332	2780	9	provides	provide	VERB
ftr-332	2780	10	that	that	SCONJ
ftr-332	2780	11	the	the	DET
ftr-332	2780	12	statutory	statutory	ADJ
ftr-332	2780	13	modifications	modification	NOUN
ftr-332	2780	14	and	and	CCONJ
ftr-332	2780	15	clarifications	clarification	NOUN
ftr-332	2780	16	apply	apply	VERB
ftr-332	2780	17	to	to	ADP
ftr-332	2780	18	an	an	DET
ftr-332	2780	19	individual	individual	NOUN
ftr-332	2780	20	only	only	ADV
ftr-332	2780	21	with	with	ADP
ftr-332	2780	22	respect	respect	NOUN
ftr-332	2780	23	to	to	ADP
ftr-332	2780	24	―transactions	―transactions	PROPN
ftr-332	2780	25	entered	enter	VERB
ftr-332	2780	26	into	into	ADP
ftr-332	2780	27	in	in	ADP
ftr-332	2780	28	connection	connection	NOUN
ftr-332	2780	29	with	with	ADP
ftr-332	2780	30	a	a	DET
ftr-332	2780	31	trade	trade	NOUN
ftr-332	2780	32	or	or	CCONJ
ftr-332	2780	33	business	business	NOUN
ftr-332	2780	34	or	or	CCONJ
ftr-332	2780	35	an	an	DET
ftr-332	2780	36	activity	activity	NOUN
ftr-332	2780	37	engaged	engage	VERB
ftr-332	2780	38	in	in	ADP
ftr-332	2780	39	for	for	ADP
ftr-332	2780	40	the	the	DET
ftr-332	2780	41	production	production	NOUN
ftr-332	2780	42	of	of	ADP
ftr-332	2780	43	income.‖	income.‖	NOUN
ftr-332	2780	44	(	(	PUNCT
ftr-332	2780	45	we	we	PRON
ftr-332	2780	46	wonder	wonder	VERB
ftr-332	2780	47	what	what	PRON
ftr-332	2780	48	else	else	ADV
ftr-332	2780	49	anybody	anybody	PRON
ftr-332	2780	50	would	would	AUX
ftr-332	2780	51	have	have	AUX
ftr-332	2780	52	thought	think	VERB
ftr-332	2780	53	they	they	PRON
ftr-332	2780	54	might	might	AUX
ftr-332	2780	55	apply	apply	VERB
ftr-332	2780	56	to	to	ADP
ftr-332	2780	57	?	?	PUNCT
ftr-332	2780	58	)	)	PUNCT
ftr-332	2781	1	the	the	DET
ftr-332	2781	2	home	home	NOUN
ftr-332	2781	3	mortgage	mortgage	NOUN
ftr-332	2781	4	interest	interest	NOUN
ftr-332	2781	5	deduction	deduction	NOUN
ftr-332	2781	6	?	?	PUNCT
ftr-332	2782	1	charitable	charitable	ADJ
ftr-332	2782	2	contributions	contribution	NOUN
ftr-332	2782	3	of	of	ADP
ftr-332	2782	4	appreciated	appreciated	ADJ
ftr-332	2782	5	property	property	NOUN
ftr-332	2782	6	?	?	PUNCT
ftr-332	2783	1	how	how	SCONJ
ftr-332	2783	2	about	about	ADP
ftr-332	2783	3	a	a	DET
ftr-332	2783	4	son	son	NOUN
ftr-332	2783	5	of	of	ADP
ftr-332	2783	6	boss	boss	NOUN
ftr-332	2783	7	transaction	transaction	NOUN
ftr-332	2783	8	where	where	SCONJ
ftr-332	2783	9	there	there	PRON
ftr-332	2783	10	is	be	VERB
ftr-332	2783	11	no	no	DET
ftr-332	2783	12	possibility	possibility	NOUN
ftr-332	2783	13	for	for	ADP
ftr-332	2783	14	profit	profit	NOUN
ftr-332	2783	15	?	?	PUNCT
ftr-332	2783	16	)	)	PUNCT
ftr-332	2783	17	more	more	ADV
ftr-332	2783	18	importantly	importantly	ADV
ftr-332	2783	19	,	,	PUNCT
ftr-332	2783	20	according	accord	VERB
ftr-332	2783	21	to	to	ADP
ftr-332	2783	22	staff	staff	NOUN
ftr-332	2783	23	of	of	ADP
ftr-332	2783	24	the	the	DET
ftr-332	2783	25	joint	joint	ADJ
ftr-332	2783	26	committee	committee	NOUN
ftr-332	2783	27	on	on	ADP
ftr-332	2783	28	taxation	taxation	NOUN
ftr-332	2783	29	,	,	PUNCT
ftr-332	2783	30	technical	technical	ADJ
ftr-332	2783	31	explanation	explanation	NOUN
ftr-332	2783	32	of	of	ADP
ftr-332	2783	33	the	the	DET
ftr-332	2783	34	revenue	revenue	NOUN
ftr-332	2783	35	provisions	provision	NOUN
ftr-332	2783	36	of	of	ADP
ftr-332	2783	37	the	the	DET
ftr-332	2783	38	―reconciliation	―reconciliation	PROPN
ftr-332	2783	39	act	act	NOUN
ftr-332	2783	40	of	of	ADP
ftr-332	2783	41	2010,‖	2010,‖	NUM
ftr-332	2783	42	as	as	ADP
ftr-332	2783	43	amended	amend	VERB
ftr-332	2783	44	,	,	PUNCT
ftr-332	2783	45	in	in	ADP
ftr-332	2783	46	combination	combination	NOUN
ftr-332	2783	47	with	with	ADP
ftr-332	2783	48	the	the	DET
ftr-332	2783	49	―patient	―patient	ADJ
ftr-332	2783	50	protection	protection	NOUN
ftr-332	2783	51	and	and	CCONJ
ftr-332	2783	52	affordable	affordable	ADJ
ftr-332	2783	53	care	care	NOUN
ftr-332	2783	54	act,‖	act,‖	PROPN
ftr-332	2783	55	152	152	NUM
ftr-332	2783	56	-	-	SYM
ftr-332	2783	57	153	153	NUM
ftr-332	2783	58	(	(	PUNCT
ftr-332	2783	59	jcx-18	jcx-18	NOUN
ftr-332	2783	60	-	-	PUNCT
ftr-332	2783	61	10	10	NUM
ftr-332	2783	62	3/21/10	3/21/10	NUM
ftr-332	2783	63	)	)	PUNCT
ftr-332	2783	64	,	,	PUNCT
ftr-332	2783	65	―[t]he	―[t]he	ADJ
ftr-332	2783	66	provision	provision	NOUN
ftr-332	2783	67	is	be	AUX
ftr-332	2783	68	not	not	PART
ftr-332	2783	69	intended	intend	VERB
ftr-332	2783	70	to	to	PART
ftr-332	2783	71	alter	alter	VERB
ftr-332	2783	72	the	the	DET
ftr-332	2783	73	tax	tax	NOUN
ftr-332	2783	74	treatment	treatment	NOUN
ftr-332	2783	75	of	of	ADP
ftr-332	2783	76	certain	certain	ADJ
ftr-332	2783	77	basic	basic	ADJ
ftr-332	2783	78	business	business	NOUN
ftr-332	2783	79	transactions	transaction	NOUN
ftr-332	2783	80	that	that	PRON
ftr-332	2783	81	,	,	PUNCT
ftr-332	2783	82	under	under	ADP
ftr-332	2783	83	longstanding	longstanding	ADJ
ftr-332	2783	84	judicial	judicial	ADJ
ftr-332	2783	85	and	and	CCONJ
ftr-332	2783	86	administrative	administrative	ADJ
ftr-332	2783	87	practice	practice	NOUN
ftr-332	2783	88	are	be	AUX
ftr-332	2783	89	respected	respect	VERB
ftr-332	2783	90	,	,	PUNCT
ftr-332	2783	91	merely	merely	ADV
ftr-332	2783	92	because	because	SCONJ
ftr-332	2783	93	the	the	DET
ftr-332	2783	94	choice	choice	NOUN
ftr-332	2783	95	between	between	ADP
ftr-332	2783	96	meaningful	meaningful	ADJ
ftr-332	2783	97	economic	economic	ADJ
ftr-332	2783	98	alternatives	alternative	NOUN
ftr-332	2783	99	is	be	AUX
ftr-332	2783	100	largely	largely	ADV
ftr-332	2783	101	or	or	CCONJ
ftr-332	2783	102	entirely	entirely	ADV
ftr-332	2783	103	based	base	VERB
ftr-332	2783	104	on	on	ADP
ftr-332	2783	105	comparative	comparative	ADJ
ftr-332	2783	106	tax	tax	NOUN
ftr-332	2783	107	advantages.‖	advantages.‖	NOUN
ftr-332	2783	108	the	the	DET
ftr-332	2783	109	list	list	NOUN
ftr-332	2783	110	of	of	ADP
ftr-332	2783	111	transactions	transaction	NOUN
ftr-332	2783	112	and	and	CCONJ
ftr-332	2783	113	decisions	decision	NOUN
ftr-332	2783	114	intended	intend	VERB
ftr-332	2783	115	to	to	PART
ftr-332	2783	116	be	be	AUX
ftr-332	2783	117	immunized	immunize	VERB
ftr-332	2783	118	for	for	ADP
ftr-332	2783	119	the	the	DET
ftr-332	2783	120	application	application	NOUN
ftr-332	2783	121	of	of	ADP
ftr-332	2783	122	the	the	DET
ftr-332	2783	123	economic	economic	ADJ
ftr-332	2783	124	substance	substance	NOUN
ftr-332	2783	125	doctrine	doctrine	NOUN
ftr-332	2783	126	includes	include	VERB
ftr-332	2783	127	:	:	PUNCT
ftr-332	2783	128	(	(	PUNCT
ftr-332	2783	129	1	1	X
ftr-332	2783	130	)	)	PUNCT
ftr-332	2783	131	the	the	DET
ftr-332	2783	132	choice	choice	NOUN
ftr-332	2783	133	between	between	ADP
ftr-332	2783	134	capitalizing	capitalize	VERB
ftr-332	2783	135	a	a	DET
ftr-332	2783	136	business	business	NOUN
ftr-332	2783	137	enterprise	enterprise	NOUN
ftr-332	2783	138	with	with	ADP
ftr-332	2783	139	debt	debt	NOUN
ftr-332	2783	140	or	or	CCONJ
ftr-332	2783	141	equity	equity	NOUN
ftr-332	2783	142	;	;	PUNCT
ftr-332	2783	143	(	(	PUNCT
ftr-332	2783	144	2	2	X
ftr-332	2783	145	)	)	PUNCT
ftr-332	2783	146	a	a	DET
ftr-332	2783	147	u.s	u.s	PROPN
ftr-332	2783	148	.	.	PROPN
ftr-332	2783	149	person‘s	person‘s	PROPN
ftr-332	2783	150	choice	choice	NOUN
ftr-332	2783	151	between	between	ADP
ftr-332	2783	152	utilizing	utilize	VERB
ftr-332	2783	153	a	a	DET
ftr-332	2783	154	foreign	foreign	ADJ
ftr-332	2783	155	corporation	corporation	NOUN
ftr-332	2783	156	or	or	CCONJ
ftr-332	2783	157	a	a	DET
ftr-332	2783	158	domestic	domestic	ADJ
ftr-332	2783	159	corporation	corporation	NOUN
ftr-332	2783	160	to	to	PART
ftr-332	2783	161	make	make	VERB
ftr-332	2783	162	a	a	DET
ftr-332	2783	163	foreign	foreign	ADJ
ftr-332	2783	164	investment	investment	NOUN
ftr-332	2783	165	;	;	PUNCT
ftr-332	2783	166	(	(	PUNCT
ftr-332	2783	167	3	3	X
ftr-332	2783	168	)	)	PUNCT
ftr-332	2783	169	the	the	DET
ftr-332	2783	170	choice	choice	NOUN
ftr-332	2783	171	to	to	PART
ftr-332	2783	172	enter	enter	VERB
ftr-332	2783	173	a	a	DET
ftr-332	2783	174	transaction	transaction	NOUN
ftr-332	2783	175	or	or	CCONJ
ftr-332	2783	176	series	series	NOUN
ftr-332	2783	177	of	of	ADP
ftr-332	2783	178	transactions	transaction	NOUN
ftr-332	2783	179	that	that	PRON
ftr-332	2783	180	constitute	constitute	VERB
ftr-332	2783	181	a	a	DET
ftr-332	2783	182	corporate	corporate	ADJ
ftr-332	2783	183	organization	organization	NOUN
ftr-332	2783	184	or	or	CCONJ
ftr-332	2783	185	reorganization	reorganization	NOUN
ftr-332	2783	186	under	under	ADP
ftr-332	2783	187	subchapter	subchapter	NOUN
ftr-332	2783	188	c	c	NOUN
ftr-332	2783	189	;	;	PUNCT
ftr-332	2783	190	and	and	CCONJ
ftr-332	2783	191	(	(	PUNCT
ftr-332	2783	192	4	4	X
ftr-332	2783	193	)	)	PUNCT
ftr-332	2783	194	the	the	DET
ftr-332	2783	195	choice	choice	NOUN
ftr-332	2783	196	to	to	PART
ftr-332	2783	197	utilize	utilize	VERB
ftr-332	2783	198	a	a	DET
ftr-332	2783	199	related	relate	VERB
ftr-332	2783	200	-	-	PUNCT
ftr-332	2783	201	party	party	NOUN
ftr-332	2783	202	entity	entity	NOUN
ftr-332	2783	203	in	in	ADP
ftr-332	2783	204	a	a	DET
ftr-332	2783	205	transaction	transaction	NOUN
ftr-332	2783	206	,	,	PUNCT
ftr-332	2783	207	provided	provide	VERB
ftr-332	2783	208	that	that	SCONJ
ftr-332	2783	209	the	the	DET
ftr-332	2783	210	arm‘s	arm‘s	PROPN
ftr-332	2783	211	length	length	PROPN
ftr-332	2783	212	standard	standard	NOUN
ftr-332	2783	213	of	of	ADP
ftr-332	2783	214	section	section	NOUN
ftr-332	2783	215	482	482	NUM
ftr-332	2783	216	and	and	CCONJ
ftr-332	2783	217	other	other	ADJ
ftr-332	2783	218	applicable	applicable	ADJ
ftr-332	2783	219	concepts	concept	NOUN
ftr-332	2783	220	are	be	AUX
ftr-332	2783	221	satisfied	satisfied	ADJ
ftr-332	2783	222	.	.	PUNCT
ftr-332	2784	1			PRON
ftr-332	2784	2	leasing	leasing	NOUN
ftr-332	2784	3	transactions	transaction	NOUN
ftr-332	2784	4	will	will	AUX
ftr-332	2784	5	continue	continue	VERB
ftr-332	2784	6	to	to	PART
ftr-332	2784	7	be	be	AUX
ftr-332	2784	8	scrutinized	scrutinize	VERB
ftr-332	2784	9	based	base	VERB
ftr-332	2784	10	on	on	ADP
ftr-332	2784	11	all	all	PRON
ftr-332	2784	12	of	of	ADP
ftr-332	2784	13	the	the	DET
ftr-332	2784	14	facts	fact	NOUN
ftr-332	2784	15	and	and	CCONJ
ftr-332	2784	16	circumstances	circumstance	NOUN
ftr-332	2784	17	.	.	PUNCT
ftr-332	2785	1			PROPN
ftr-332	2785	2	jettisoned	jettison	VERB
ftr-332	2785	3	along	along	ADP
ftr-332	2785	4	the	the	DET
ftr-332	2785	5	way	way	NOUN
ftr-332	2785	6	—	—	PUNCT
ftr-332	2785	7	many	many	ADJ
ftr-332	2785	8	earlier	early	ADJ
ftr-332	2785	9	versions	version	NOUN
ftr-332	2785	10	of	of	ADP
ftr-332	2785	11	the	the	DET
ftr-332	2785	12	codification	codification	NOUN
ftr-332	2785	13	of	of	ADP
ftr-332	2785	14	economic	economic	ADJ
ftr-332	2785	15	substance	substance	NOUN
ftr-332	2785	16	doctrine	doctrine	NOUN
ftr-332	2785	17	,	,	PUNCT
ftr-332	2785	18	some	some	PRON
ftr-332	2785	19	of	of	ADP
ftr-332	2785	20	which	which	PRON
ftr-332	2785	21	were	be	AUX
ftr-332	2785	22	adopted	adopt	VERB
ftr-332	2785	23	by	by	ADP
ftr-332	2785	24	the	the	DET
ftr-332	2785	25	house	house	NOUN
ftr-332	2785	26	,	,	PUNCT
ftr-332	2785	27	also	also	ADV
ftr-332	2785	28	provided	provide	VERB
ftr-332	2785	29	special	special	ADJ
ftr-332	2785	30	rules	rule	NOUN
ftr-332	2785	31	for	for	ADP
ftr-332	2785	32	applying	apply	VERB
ftr-332	2785	33	what	what	PRON
ftr-332	2785	34	was	be	AUX
ftr-332	2785	35	essentially	essentially	ADV
ftr-332	2785	36	a	a	DET
ftr-332	2785	37	per	per	X
ftr-332	2785	38	se	se	X
ftr-332	2785	39	lack	lack	NOUN
ftr-332	2785	40	of	of	ADP
ftr-332	2785	41	economic	economic	ADJ
ftr-332	2785	42	substance	substance	NOUN
ftr-332	2785	43	in	in	ADP
ftr-332	2785	44	transactions	transaction	NOUN
ftr-332	2785	45	with	with	ADP
ftr-332	2785	46	tax	tax	NOUN
ftr-332	2785	47	indifferent	indifferent	ADJ
ftr-332	2785	48	parties	party	NOUN
ftr-332	2785	49	that	that	PRON
ftr-332	2785	50	involved	involve	VERB
ftr-332	2785	51	financing	financing	NOUN
ftr-332	2785	52	,	,	PUNCT
ftr-332	2785	53	and	and	CCONJ
ftr-332	2785	54	artificial	artificial	ADJ
ftr-332	2785	55	income	income	NOUN
ftr-332	2785	56	and	and	CCONJ
ftr-332	2785	57	basis	basis	NOUN
ftr-332	2785	58	shifting	shift	VERB
ftr-332	2785	59	.	.	PUNCT
ftr-332	2786	1	see	see	VERB
ftr-332	2786	2	,	,	PUNCT
ftr-332	2786	3	e.g.	e.g.	ADV
ftr-332	2786	4	,	,	PUNCT
ftr-332	2786	5	h.r	h.r	PROPN
ftr-332	2786	6	.	.	PROPN
ftr-332	2786	7	2345	2345	NUM
ftr-332	2786	8	,	,	PUNCT
ftr-332	2786	9	110th	110th	ADJ
ftr-332	2786	10	cong	cong	NOUN
ftr-332	2786	11	,	,	PUNCT
ftr-332	2786	12	1st	1st	ADJ
ftr-332	2786	13	sess	sess	NOUN
ftr-332	2786	14	.	.	PUNCT
ftr-332	2787	1	(	(	PUNCT
ftr-332	2787	2	2007	2007	NUM
ftr-332	2787	3	)	)	PUNCT
ftr-332	2787	4	;	;	PUNCT
ftr-332	2787	5	h.r	h.r	PROPN
ftr-332	2787	6	.	.	PROPN
ftr-332	2787	7	2	2	NUM
ftr-332	2787	8	,	,	PUNCT
ftr-332	2787	9	108th	108th	ADJ
ftr-332	2787	10	cong	cong	NOUN
ftr-332	2787	11	.	.	PUNCT
ftr-332	2787	12	,	,	PUNCT
ftr-332	2787	13	1st	1st	ADJ
ftr-332	2787	14	sess	sess	NOUN
ftr-332	2787	15	.	.	PUNCT
ftr-332	2788	1	(	(	PUNCT
ftr-332	2788	2	2003	2003	NUM
ftr-332	2788	3	)	)	PUNCT
ftr-332	2788	4	.	.	PUNCT
ftr-332	2789	1	these	these	DET
ftr-332	2789	2	rules	rule	NOUN
ftr-332	2789	3	did	do	AUX
ftr-332	2789	4	not	not	PART
ftr-332	2789	5	make	make	VERB
ftr-332	2789	6	it	it	PRON
ftr-332	2789	7	into	into	ADP
ftr-332	2789	8	the	the	DET
ftr-332	2789	9	enacted	enact	VERB
ftr-332	2789	10	version	version	NOUN
ftr-332	2789	11	.	.	PUNCT
ftr-332	2790	1	316	316	NUM
ftr-332	2790	2	florida	florida	PROPN
ftr-332	2790	3	tax	tax	NOUN
ftr-332	2790	4	review	review	NOUN
ftr-332	2790	5	[	[	X
ftr-332	2790	6	vol	vol	NOUN
ftr-332	2790	7	.	.	PUNCT
ftr-332	2791	1	12:5	12:5	NUM
ftr-332	2791	2	special	special	ADJ
ftr-332	2791	3	statutory	statutory	ADJ
ftr-332	2791	4	rules	rule	NOUN
ftr-332	2791	5	for	for	ADP
ftr-332	2791	6	determining	determine	VERB
ftr-332	2791	7	the	the	DET
ftr-332	2791	8	profitability	profitability	NOUN
ftr-332	2791	9	of	of	ADP
ftr-332	2791	10	leasing	leasing	NOUN
ftr-332	2791	11	transactions	transaction	NOUN
ftr-332	2791	12	also	also	ADV
ftr-332	2791	13	did	do	AUX
ftr-332	2791	14	not	not	PART
ftr-332	2791	15	find	find	VERB
ftr-332	2791	16	their	their	PRON
ftr-332	2791	17	way	way	NOUN
ftr-332	2791	18	into	into	ADP
ftr-332	2791	19	the	the	DET
ftr-332	2791	20	final	final	ADJ
ftr-332	2791	21	statutory	statutory	ADJ
ftr-332	2791	22	enactment	enactment	NOUN
ftr-332	2791	23	.	.	PUNCT
ftr-332	2792	1			X
ftr-332	2792	2	penalties	penalty	NOUN
ftr-332	2792	3	,	,	PUNCT
ftr-332	2792	4	oh	oh	INTJ
ftr-332	2792	5	what	what	DET
ftr-332	2792	6	penalties	penalty	NOUN
ftr-332	2792	7	!	!	PUNCT
ftr-332	2793	1	—	—	PUNCT
ftr-332	2793	2	new	new	ADJ
ftr-332	2793	3	§	§	PROPN
ftr-332	2793	4	§	§	PROPN
ftr-332	2793	5	6662(b)(6	6662(b)(6	NUM
ftr-332	2793	6	)	)	PUNCT
ftr-332	2793	7	,	,	PUNCT
ftr-332	2793	8	in	in	ADP
ftr-332	2793	9	conjunction	conjunction	NOUN
ftr-332	2793	10	with	with	ADP
ftr-332	2793	11	new	new	ADJ
ftr-332	2793	12	§	§	PROPN
ftr-332	2793	13	6664(c)(2	6664(c)(2	NOUN
ftr-332	2793	14	)	)	PUNCT
ftr-332	2793	15	,	,	PUNCT
ftr-332	2793	16	imposes	impose	VERB
ftr-332	2793	17	a	a	DET
ftr-332	2793	18	strict	strict	ADJ
ftr-332	2793	19	liability	liability	NOUN
ftr-332	2793	20	20	20	NUM
ftr-332	2793	21	percent	percent	NOUN
ftr-332	2793	22	penalty	penalty	NOUN
ftr-332	2793	23	for	for	ADP
ftr-332	2793	24	an	an	DET
ftr-332	2793	25	underpayment	underpayment	ADJ
ftr-332	2793	26	attributable	attributable	ADJ
ftr-332	2793	27	to	to	ADP
ftr-332	2793	28	any	any	DET
ftr-332	2793	29	disallowance	disallowance	NOUN
ftr-332	2793	30	of	of	ADP
ftr-332	2793	31	claimed	claim	VERB
ftr-332	2793	32	tax	tax	NOUN
ftr-332	2793	33	benefits	benefit	NOUN
ftr-332	2793	34	by	by	ADP
ftr-332	2793	35	reason	reason	NOUN
ftr-332	2793	36	of	of	ADP
ftr-332	2793	37	a	a	DET
ftr-332	2793	38	transaction	transaction	NOUN
ftr-332	2793	39	lacking	lack	VERB
ftr-332	2793	40	economic	economic	ADJ
ftr-332	2793	41	substance	substance	NOUN
ftr-332	2793	42	,	,	PUNCT
ftr-332	2793	43	within	within	ADP
ftr-332	2793	44	the	the	DET
ftr-332	2793	45	meaning	meaning	NOUN
ftr-332	2793	46	of	of	ADP
ftr-332	2793	47	new	new	ADJ
ftr-332	2793	48	§	§	PROPN
ftr-332	2793	49	7701(o	7701(o	NUM
ftr-332	2793	50	)	)	PUNCT
ftr-332	2793	51	,	,	PUNCT
ftr-332	2793	52	―or	―or	NOUN
ftr-332	2793	53	failing	fail	VERB
ftr-332	2793	54	to	to	PART
ftr-332	2793	55	meet	meet	VERB
ftr-332	2793	56	the	the	DET
ftr-332	2793	57	requirements	requirement	NOUN
ftr-332	2793	58	of	of	ADP
ftr-332	2793	59	any	any	DET
ftr-332	2793	60	similar	similar	ADJ
ftr-332	2793	61	rule	rule	NOUN
ftr-332	2793	62	of	of	ADP
ftr-332	2793	63	law.‖	law.‖	PROPN
ftr-332	2793	64	(	(	PUNCT
ftr-332	2793	65	does	do	AUX
ftr-332	2793	66	that	that	PRON
ftr-332	2793	67	extend	extend	VERB
ftr-332	2793	68	to	to	ADP
ftr-332	2793	69	substance	substance	NOUN
ftr-332	2793	70	versus	versus	ADP
ftr-332	2793	71	form	form	NOUN
ftr-332	2793	72	in	in	ADP
ftr-332	2793	73	a	a	DET
ftr-332	2793	74	silo	silo	NOUN
ftr-332	2793	75	?	?	PUNCT
ftr-332	2794	1	how	how	SCONJ
ftr-332	2794	2	about	about	ADP
ftr-332	2794	3	business	business	NOUN
ftr-332	2794	4	purpose	purpose	NOUN
ftr-332	2794	5	in	in	ADP
ftr-332	2794	6	a	a	DET
ftr-332	2794	7	purported	purport	VERB
ftr-332	2794	8	tax	tax	NOUN
ftr-332	2794	9	-	-	PUNCT
ftr-332	2794	10	free	free	ADJ
ftr-332	2794	11	reorganization	reorganization	NOUN
ftr-332	2794	12	?	?	PUNCT
ftr-332	2794	13	)	)	PUNCT
ftr-332	2795	1	the	the	DET
ftr-332	2795	2	penalty	penalty	NOUN
ftr-332	2795	3	is	be	AUX
ftr-332	2795	4	increased	increase	VERB
ftr-332	2795	5	to	to	ADP
ftr-332	2795	6	40	40	NUM
ftr-332	2795	7	percent	percent	NOUN
ftr-332	2795	8	if	if	SCONJ
ftr-332	2795	9	the	the	DET
ftr-332	2795	10	taxpayer	taxpayer	NOUN
ftr-332	2795	11	does	do	AUX
ftr-332	2795	12	not	not	PART
ftr-332	2795	13	adequately	adequately	ADV
ftr-332	2795	14	disclose	disclose	VERB
ftr-332	2795	15	the	the	DET
ftr-332	2795	16	relevant	relevant	ADJ
ftr-332	2795	17	facts	fact	NOUN
ftr-332	2795	18	on	on	ADP
ftr-332	2795	19	the	the	DET
ftr-332	2795	20	original	original	ADJ
ftr-332	2795	21	return	return	NOUN
ftr-332	2795	22	or	or	CCONJ
ftr-332	2795	23	an	an	DET
ftr-332	2795	24	amended	amend	VERB
ftr-332	2795	25	return	return	NOUN
ftr-332	2795	26	filed	file	VERB
ftr-332	2795	27	before	before	SCONJ
ftr-332	2795	28	the	the	DET
ftr-332	2795	29	taxpayer	taxpayer	NOUN
ftr-332	2795	30	has	have	AUX
ftr-332	2795	31	been	be	AUX
ftr-332	2795	32	contacted	contact	VERB
ftr-332	2795	33	for	for	ADP
ftr-332	2795	34	audit	audit	NOUN
ftr-332	2795	35	—	—	PUNCT
ftr-332	2795	36	an	an	DET
ftr-332	2795	37	amended	amend	VERB
ftr-332	2795	38	return	return	NOUN
ftr-332	2795	39	filed	file	VERB
ftr-332	2795	40	after	after	SCONJ
ftr-332	2795	41	the	the	DET
ftr-332	2795	42	initial	initial	ADJ
ftr-332	2795	43	contact	contact	NOUN
ftr-332	2795	44	can	can	AUX
ftr-332	2795	45	not	not	PART
ftr-332	2795	46	cure	cure	VERB
ftr-332	2795	47	original	original	ADJ
ftr-332	2795	48	sin	sin	NOUN
ftr-332	2795	49	.	.	PUNCT
ftr-332	2796	1	i.r.c	i.r.c	NOUN
ftr-332	2796	2	.	.	PUNCT
ftr-332	2797	1	§	§	PROPN
ftr-332	2797	2	6664(i	6664(i	PROPN
ftr-332	2797	3	)	)	PUNCT
ftr-332	2797	4	.	.	PUNCT
ftr-332	2798	1	because	because	SCONJ
ftr-332	2798	2	the	the	DET
ftr-332	2798	3	§	§	PROPN
ftr-332	2798	4	6664(c	6664(c	PROPN
ftr-332	2798	5	)	)	PUNCT
ftr-332	2798	6	―reasonable	―reasonable	ADJ
ftr-332	2798	7	cause‖	cause‖	NOUN
ftr-332	2798	8	exception	exception	NOUN
ftr-332	2798	9	is	be	AUX
ftr-332	2798	10	unavailable	unavailable	ADJ
ftr-332	2798	11	,	,	PUNCT
ftr-332	2798	12	outside	outside	ADV
ftr-332	2798	13	(	(	PUNCT
ftr-332	2798	14	or	or	CCONJ
ftr-332	2798	15	in	in	ADP
ftr-332	2798	16	-	-	PUNCT
ftr-332	2798	17	house	house	NOUN
ftr-332	2798	18	)	)	PUNCT
ftr-332	2798	19	analysis	analysis	NOUN
ftr-332	2798	20	and	and	CCONJ
ftr-332	2798	21	opinions	opinion	NOUN
ftr-332	2798	22	of	of	ADP
ftr-332	2798	23	counsel	counsel	NOUN
ftr-332	2798	24	or	or	CCONJ
ftr-332	2798	25	other	other	ADJ
ftr-332	2798	26	tax	tax	NOUN
ftr-332	2798	27	advisors	advisor	NOUN
ftr-332	2798	28	will	will	AUX
ftr-332	2798	29	not	not	PART
ftr-332	2798	30	insulate	insulate	VERB
ftr-332	2798	31	a	a	DET
ftr-332	2798	32	taxpayer	taxpayer	NOUN
ftr-332	2798	33	from	from	ADP
ftr-332	2798	34	the	the	DET
ftr-332	2798	35	penalty	penalty	NOUN
ftr-332	2798	36	if	if	SCONJ
ftr-332	2798	37	a	a	DET
ftr-332	2798	38	transaction	transaction	NOUN
ftr-332	2798	39	is	be	AUX
ftr-332	2798	40	found	find	VERB
ftr-332	2798	41	to	to	PART
ftr-332	2798	42	lack	lack	VERB
ftr-332	2798	43	economic	economic	ADJ
ftr-332	2798	44	substance	substance	NOUN
ftr-332	2798	45	.	.	PUNCT
ftr-332	2799	1	likewise	likewise	ADV
ftr-332	2799	2	,	,	PUNCT
ftr-332	2799	3	new	new	ADJ
ftr-332	2799	4	§	§	PROPN
ftr-332	2799	5	6664(d)(2	6664(d)(2	NUM
ftr-332	2799	6	)	)	PUNCT
ftr-332	2799	7	precludes	preclude	VERB
ftr-332	2799	8	a	a	DET
ftr-332	2799	9	reasonable	reasonable	ADJ
ftr-332	2799	10	cause	cause	NOUN
ftr-332	2799	11	defense	defense	NOUN
ftr-332	2799	12	to	to	ADP
ftr-332	2799	13	imposition	imposition	NOUN
ftr-332	2799	14	of	of	ADP
ftr-332	2799	15	the	the	DET
ftr-332	2799	16	§	§	PROPN
ftr-332	2799	17	6662a	6662a	NUM
ftr-332	2799	18	reportable	reportable	ADJ
ftr-332	2799	19	transaction	transaction	NOUN
ftr-332	2799	20	understatement	understatement	NOUN
ftr-332	2799	21	penalty	penalty	NOUN
ftr-332	2799	22	for	for	ADP
ftr-332	2799	23	a	a	DET
ftr-332	2799	24	transaction	transaction	NOUN
ftr-332	2799	25	that	that	PRON
ftr-332	2799	26	lacks	lack	VERB
ftr-332	2799	27	economic	economic	ADJ
ftr-332	2799	28	substance	substance	NOUN
ftr-332	2799	29	.	.	PUNCT
ftr-332	2800	1	(	(	PUNCT
ftr-332	2800	2	section	section	NOUN
ftr-332	2800	3	6662a(e)(2	6662a(e)(2	NUM
ftr-332	2800	4	)	)	PUNCT
ftr-332	2800	5	has	have	AUX
ftr-332	2800	6	been	be	AUX
ftr-332	2800	7	amended	amend	VERB
ftr-332	2800	8	to	to	PART
ftr-332	2800	9	provide	provide	VERB
ftr-332	2800	10	that	that	SCONJ
ftr-332	2800	11	the	the	DET
ftr-332	2800	12	§	§	PROPN
ftr-332	2800	13	6662a	6662a	PROPN
ftr-332	2800	14	penalty	penalty	NOUN
ftr-332	2800	15	with	with	ADP
ftr-332	2800	16	respect	respect	NOUN
ftr-332	2800	17	to	to	ADP
ftr-332	2800	18	a	a	DET
ftr-332	2800	19	reportable	reportable	ADJ
ftr-332	2800	20	transaction	transaction	NOUN
ftr-332	2800	21	understatement	understatement	NOUN
ftr-332	2800	22	does	do	AUX
ftr-332	2800	23	not	not	PART
ftr-332	2800	24	apply	apply	VERB
ftr-332	2800	25	to	to	ADP
ftr-332	2800	26	a	a	DET
ftr-332	2800	27	transaction	transaction	NOUN
ftr-332	2800	28	that	that	PRON
ftr-332	2800	29	lacks	lack	VERB
ftr-332	2800	30	economic	economic	ADJ
ftr-332	2800	31	substance	substance	NOUN
ftr-332	2800	32	if	if	SCONJ
ftr-332	2800	33	a	a	DET
ftr-332	2800	34	40	40	NUM
ftr-332	2800	35	percent	percent	NOUN
ftr-332	2800	36	penalty	penalty	NOUN
ftr-332	2800	37	is	be	AUX
ftr-332	2800	38	imposed	impose	VERB
ftr-332	2800	39	under	under	ADP
ftr-332	2800	40	§	§	PROPN
ftr-332	2800	41	6662(i	6662(i	NOUN
ftr-332	2800	42	)	)	PUNCT
ftr-332	2800	43	)	)	PUNCT
ftr-332	2800	44	.	.	PUNCT
ftr-332	2801	1	a	a	DET
ftr-332	2801	2	similar	similar	ADJ
ftr-332	2801	3	no	no	PRON
ftr-332	2801	4	-	-	PUNCT
ftr-332	2801	5	fault	fault	NOUN
ftr-332	2801	6	penalty	penalty	NOUN
ftr-332	2801	7	regime	regime	NOUN
ftr-332	2801	8	applies	apply	VERB
ftr-332	2801	9	to	to	ADP
ftr-332	2801	10	excessive	excessive	ADJ
ftr-332	2801	11	erroneous	erroneous	ADJ
ftr-332	2801	12	refund	refund	NOUN
ftr-332	2801	13	claims	claim	NOUN
ftr-332	2801	14	that	that	PRON
ftr-332	2801	15	are	be	AUX
ftr-332	2801	16	denied	deny	VERB
ftr-332	2801	17	on	on	ADP
ftr-332	2801	18	the	the	DET
ftr-332	2801	19	ground	ground	NOUN
ftr-332	2801	20	that	that	SCONJ
ftr-332	2801	21	the	the	DET
ftr-332	2801	22	transaction	transaction	NOUN
ftr-332	2801	23	on	on	ADP
ftr-332	2801	24	which	which	PRON
ftr-332	2801	25	the	the	DET
ftr-332	2801	26	refund	refund	NOUN
ftr-332	2801	27	claim	claim	NOUN
ftr-332	2801	28	was	be	AUX
ftr-332	2801	29	based	base	VERB
ftr-332	2801	30	lacked	lack	VERB
ftr-332	2801	31	economic	economic	ADJ
ftr-332	2801	32	substance	substance	NOUN
ftr-332	2801	33	.	.	PUNCT
ftr-332	2802	1	§	§	PROPN
ftr-332	2802	2	6676(c	6676(c	NUM
ftr-332	2802	3	)	)	PUNCT
ftr-332	2802	4	.	.	PUNCT
ftr-332	2803	1	however	however	ADV
ftr-332	2803	2	,	,	PUNCT
ftr-332	2803	3	under	under	ADP
ftr-332	2803	4	the	the	DET
ftr-332	2803	5	―every	―every	NOUN
ftr-332	2803	6	dark	dark	ADJ
ftr-332	2803	7	cloud	cloud	NOUN
ftr-332	2803	8	has	have	AUX
ftr-332	2803	9	a	a	DET
ftr-332	2803	10	silver	silver	NOUN
ftr-332	2803	11	lining‖	lining‖	VERB
ftr-332	2803	12	maxim	maxim	NOUN
ftr-332	2803	13	,	,	PUNCT
ftr-332	2803	14	the	the	DET
ftr-332	2803	15	§	§	PROPN
ftr-332	2803	16	§	§	PROPN
ftr-332	2803	17	6662(b)(6	6662(b)(6	NUM
ftr-332	2803	18	)	)	PUNCT
ftr-332	2803	19	and	and	CCONJ
ftr-332	2803	20	6664(c)(2	6664(c)(2	NOUN
ftr-332	2803	21	)	)	PUNCT
ftr-332	2803	22	penalty	penalty	NOUN
ftr-332	2803	23	regime	regime	NOUN
ftr-332	2803	24	does	do	AUX
ftr-332	2803	25	not	not	PART
ftr-332	2803	26	apply	apply	VERB
ftr-332	2803	27	to	to	ADP
ftr-332	2803	28	any	any	DET
ftr-332	2803	29	portion	portion	NOUN
ftr-332	2803	30	of	of	ADP
ftr-332	2803	31	an	an	DET
ftr-332	2803	32	underpayment	underpayment	NOUN
ftr-332	2803	33	on	on	ADP
ftr-332	2803	34	which	which	PRON
ftr-332	2803	35	the	the	DET
ftr-332	2803	36	§	§	PROPN
ftr-332	2803	37	6663	6663	NUM
ftr-332	2803	38	fraud	fraud	NOUN
ftr-332	2803	39	penalty	penalty	NOUN
ftr-332	2803	40	is	be	AUX
ftr-332	2803	41	imposed	impose	VERB
ftr-332	2803	42	.	.	PUNCT
ftr-332	2804	1			X
ftr-332	2804	2	effective	effective	ADJ
ftr-332	2804	3	date	date	NOUN
ftr-332	2804	4	—	—	PUNCT
ftr-332	2804	5	section	section	NOUN
ftr-332	2804	6	7701(o	7701(o	NUM
ftr-332	2804	7	)	)	PUNCT
ftr-332	2804	8	and	and	CCONJ
ftr-332	2804	9	the	the	DET
ftr-332	2804	10	revised	revise	VERB
ftr-332	2804	11	penalty	penalty	NOUN
ftr-332	2804	12	rules	rule	NOUN
ftr-332	2804	13	applies	apply	VERB
ftr-332	2804	14	to	to	ADP
ftr-332	2804	15	transactions	transaction	NOUN
ftr-332	2804	16	entered	enter	VERB
ftr-332	2804	17	into	into	ADP
ftr-332	2804	18	after	after	ADP
ftr-332	2804	19	the	the	DET
ftr-332	2804	20	date	date	NOUN
ftr-332	2804	21	of	of	ADP
ftr-332	2804	22	enactment	enactment	NOUN
ftr-332	2804	23	and	and	CCONJ
ftr-332	2804	24	to	to	ADP
ftr-332	2804	25	underpayments	underpayment	NOUN
ftr-332	2804	26	,	,	PUNCT
ftr-332	2804	27	understatements	understatement	NOUN
ftr-332	2804	28	,	,	PUNCT
ftr-332	2804	29	and	and	CCONJ
ftr-332	2804	30	refunds	refund	NOUN
ftr-332	2804	31	and	and	CCONJ
ftr-332	2804	32	credits	credit	NOUN
ftr-332	2804	33	attributable	attributable	ADJ
ftr-332	2804	34	to	to	ADP
ftr-332	2804	35	transactions	transaction	NOUN
ftr-332	2804	36	entered	enter	VERB
ftr-332	2804	37	into	into	ADP
ftr-332	2804	38	after	after	ADP
ftr-332	2804	39	3/30/10	3/30/10	NUM
ftr-332	2804	40	.	.	PUNCT
ftr-332	2805	1	a.	a.	NOUN
ftr-332	2805	2	better	well	ADV
ftr-332	2805	3	than	than	ADP
ftr-332	2805	4	a	a	DET
ftr-332	2805	5	sharp	sharp	ADJ
ftr-332	2805	6	stick	stick	NOUN
ftr-332	2805	7	in	in	ADP
ftr-332	2805	8	the	the	DET
ftr-332	2805	9	eye	eye	NOUN
ftr-332	2805	10	,	,	PUNCT
ftr-332	2805	11	but	but	CCONJ
ftr-332	2805	12	not	not	PART
ftr-332	2805	13	much	much	ADV
ftr-332	2805	14	better	well	ADJ
ftr-332	2805	15	.	.	PUNCT
ftr-332	2806	1	the	the	DET
ftr-332	2806	2	irs	irs	PROPN
ftr-332	2806	3	is	be	AUX
ftr-332	2806	4	catching	catch	VERB
ftr-332	2806	5	conjunctivitis	conjunctivitis	NOUN
ftr-332	2806	6	,	,	PUNCT
ftr-332	2806	7	weighing	weigh	VERB
ftr-332	2806	8	in	in	ADP
ftr-332	2806	9	on	on	ADP
ftr-332	2806	10	the	the	DET
ftr-332	2806	11	conjunctive	conjunctive	ADJ
ftr-332	2806	12	test	test	NOUN
ftr-332	2806	13	.	.	PUNCT
ftr-332	2807	1	notice	notice	VERB
ftr-332	2807	2	2010	2010	NUM
ftr-332	2807	3	-	-	SYM
ftr-332	2807	4	62	62	NUM
ftr-332	2807	5	,	,	PUNCT
ftr-332	2807	6	2010	2010	NUM
ftr-332	2807	7	-	-	SYM
ftr-332	2807	8	2	2	NUM
ftr-332	2807	9	c.b	c.b	PROPN
ftr-332	2807	10	.	.	PROPN
ftr-332	2808	1	411	411	NUM
ftr-332	2808	2	(	(	PUNCT
ftr-332	2808	3	9/13/10	9/13/10	NUM
ftr-332	2808	4	)	)	PUNCT
ftr-332	2808	5	.	.	PUNCT
ftr-332	2809	1	the	the	DET
ftr-332	2809	2	irs	irs	PROPN
ftr-332	2809	3	indicates	indicate	VERB
ftr-332	2809	4	that	that	SCONJ
ftr-332	2809	5	it	it	PRON
ftr-332	2809	6	will	will	AUX
ftr-332	2809	7	rely	rely	VERB
ftr-332	2809	8	on	on	ADP
ftr-332	2809	9	relevant	relevant	ADJ
ftr-332	2809	10	case	case	NOUN
ftr-332	2809	11	law	law	NOUN
ftr-332	2809	12	in	in	ADP
ftr-332	2809	13	applying	apply	VERB
ftr-332	2809	14	the	the	DET
ftr-332	2809	15	two	two	NUM
ftr-332	2809	16	-	-	PUNCT
ftr-332	2809	17	pronged	pronged	ADJ
ftr-332	2809	18	conjunctive	conjunctive	ADJ
ftr-332	2809	19	test	test	NOUN
ftr-332	2809	20	for	for	ADP
ftr-332	2809	21	economic	economic	ADJ
ftr-332	2809	22	substance	substance	NOUN
ftr-332	2809	23	.	.	PUNCT
ftr-332	2810	1	thus	thus	ADV
ftr-332	2810	2	,	,	PUNCT
ftr-332	2810	3	both	both	PRON
ftr-332	2810	4	in	in	ADP
ftr-332	2810	5	determining	determine	VERB
ftr-332	2810	6	whether	whether	SCONJ
ftr-332	2810	7	a	a	DET
ftr-332	2810	8	transactions	transaction	NOUN
ftr-332	2810	9	meets	meet	VERB
ftr-332	2810	10	both	both	PRON
ftr-332	2810	11	of	of	ADP
ftr-332	2810	12	the	the	DET
ftr-332	2810	13	requirements	requirement	NOUN
ftr-332	2810	14	of	of	ADP
ftr-332	2810	15	the	the	DET
ftr-332	2810	16	conjunctive	conjunctive	ADJ
ftr-332	2810	17	test	test	NOUN
ftr-332	2810	18	,	,	PUNCT
ftr-332	2810	19	the	the	DET
ftr-332	2810	20	irs	irs	PROPN
ftr-332	2810	21	will	will	AUX
ftr-332	2810	22	apply	apply	VERB
ftr-332	2810	23	cases	case	NOUN
ftr-332	2810	24	under	under	ADP
ftr-332	2810	25	the	the	DET
ftr-332	2810	26	common	common	ADJ
ftr-332	2810	27	law	law	NOUN
ftr-332	2810	28	economic	economic	ADJ
ftr-332	2810	29	substance	substance	NOUN
ftr-332	2810	30	doctrine	doctrine	NOUN
ftr-332	2810	31	to	to	PART
ftr-332	2810	32	determine	determine	VERB
ftr-332	2810	33	whether	whether	SCONJ
ftr-332	2810	34	tax	tax	NOUN
ftr-332	2810	35	benefits	benefit	NOUN
ftr-332	2810	36	are	be	AUX
ftr-332	2810	37	allowable	allowable	ADJ
ftr-332	2810	38	because	because	SCONJ
ftr-332	2810	39	a	a	DET
ftr-332	2810	40	transaction	transaction	NOUN
ftr-332	2810	41	satisfies	satisfy	VERB
ftr-332	2810	42	the	the	DET
ftr-332	2810	43	economic	economic	ADJ
ftr-332	2810	44	substance	substance	NOUN
ftr-332	2810	45	prong	prong	NOUN
ftr-332	2810	46	of	of	ADP
ftr-332	2810	47	the	the	DET
ftr-332	2810	48	economic	economic	ADJ
ftr-332	2810	49	substance	substance	NOUN
ftr-332	2810	50	doctrine	doctrine	NOUN
ftr-332	2810	51	and	and	CCONJ
ftr-332	2810	52	to	to	PART
ftr-332	2810	53	determine	determine	VERB
ftr-332	2810	54	whether	whether	SCONJ
ftr-332	2810	55	a	a	DET
ftr-332	2810	56	transaction	transaction	NOUN
ftr-332	2810	57	has	have	VERB
ftr-332	2810	58	a	a	DET
ftr-332	2810	59	sufficient	sufficient	ADJ
ftr-332	2810	60	nontax	nontax	NOUN
ftr-332	2810	61	purpose	purpose	NOUN
ftr-332	2810	62	to	to	PART
ftr-332	2810	63	satisfy	satisfy	VERB
ftr-332	2810	64	the	the	DET
ftr-332	2810	65	requirement	requirement	NOUN
ftr-332	2810	66	that	that	SCONJ
ftr-332	2810	67	the	the	DET
ftr-332	2810	68	tax	tax	NOUN
ftr-332	2810	69	benefits	benefit	NOUN
ftr-332	2810	70	of	of	ADP
ftr-332	2810	71	a	a	DET
ftr-332	2810	72	transaction	transaction	NOUN
ftr-332	2810	73	are	be	AUX
ftr-332	2810	74	not	not	PART
ftr-332	2810	75	allowable	allowable	ADJ
ftr-332	2810	76	because	because	SCONJ
ftr-332	2810	77	2012	2012	NUM
ftr-332	2810	78	]	]	PUNCT
ftr-332	2810	79	recent	recent	ADJ
ftr-332	2810	80	developments	development	NOUN
ftr-332	2810	81	in	in	ADP
ftr-332	2810	82	federal	federal	ADJ
ftr-332	2810	83	income	income	NOUN
ftr-332	2810	84	taxation	taxation	NOUN
ftr-332	2810	85	317	317	NUM
ftr-332	2810	86	the	the	DET
ftr-332	2810	87	taxpayer	taxpayer	NOUN
ftr-332	2810	88	lacks	lack	VERB
ftr-332	2810	89	a	a	DET
ftr-332	2810	90	business	business	NOUN
ftr-332	2810	91	purpose	purpose	NOUN
ftr-332	2810	92	.	.	PUNCT
ftr-332	2811	1	the	the	DET
ftr-332	2811	2	irs	irs	PROPN
ftr-332	2811	3	adds	add	VERB
ftr-332	2811	4	that	that	SCONJ
ftr-332	2811	5	it	it	PRON
ftr-332	2811	6	will	will	AUX
ftr-332	2811	7	challenge	challenge	VERB
ftr-332	2811	8	taxpayers	taxpayer	NOUN
ftr-332	2811	9	who	who	PRON
ftr-332	2811	10	seek	seek	VERB
ftr-332	2811	11	to	to	PART
ftr-332	2811	12	rely	rely	VERB
ftr-332	2811	13	on	on	ADP
ftr-332	2811	14	case	case	NOUN
ftr-332	2811	15	law	law	NOUN
ftr-332	2811	16	that	that	SCONJ
ftr-332	2811	17	a	a	DET
ftr-332	2811	18	transaction	transaction	NOUN
ftr-332	2811	19	will	will	AUX
ftr-332	2811	20	be	be	AUX
ftr-332	2811	21	treated	treat	VERB
ftr-332	2811	22	as	as	ADP
ftr-332	2811	23	having	have	VERB
ftr-332	2811	24	economic	economic	ADJ
ftr-332	2811	25	substance	substance	NOUN
ftr-332	2811	26	merely	merely	ADV
ftr-332	2811	27	because	because	SCONJ
ftr-332	2811	28	it	it	PRON
ftr-332	2811	29	satisfies	satisfy	VERB
ftr-332	2811	30	either	either	PRON
ftr-332	2811	31	of	of	ADP
ftr-332	2811	32	the	the	DET
ftr-332	2811	33	tests	test	NOUN
ftr-332	2811	34	.	.	PUNCT
ftr-332	2812	1	the	the	DET
ftr-332	2812	2	irs	irs	PROPN
ftr-332	2812	3	also	also	ADV
ftr-332	2812	4	indicates	indicate	VERB
ftr-332	2812	5	that	that	SCONJ
ftr-332	2812	6	it	it	PRON
ftr-332	2812	7	anticipates	anticipate	VERB
ftr-332	2812	8	that	that	SCONJ
ftr-332	2812	9	the	the	DET
ftr-332	2812	10	law	law	NOUN
ftr-332	2812	11	of	of	ADP
ftr-332	2812	12	economic	economic	ADJ
ftr-332	2812	13	substance	substance	NOUN
ftr-332	2812	14	will	will	AUX
ftr-332	2812	15	continue	continue	VERB
ftr-332	2812	16	to	to	PART
ftr-332	2812	17	evolve	evolve	VERB
ftr-332	2812	18	and	and	CCONJ
ftr-332	2812	19	that	that	SCONJ
ftr-332	2812	20	it	it	PRON
ftr-332	2812	21	―does	―does	AUX
ftr-332	2812	22	not	not	PART
ftr-332	2812	23	intend	intend	VERB
ftr-332	2812	24	to	to	PART
ftr-332	2812	25	issue	issue	VERB
ftr-332	2812	26	general	general	ADJ
ftr-332	2812	27	administrative	administrative	ADJ
ftr-332	2812	28	guidance	guidance	NOUN
ftr-332	2812	29	regarding	regard	VERB
ftr-332	2812	30	the	the	DET
ftr-332	2812	31	types	type	NOUN
ftr-332	2812	32	of	of	ADP
ftr-332	2812	33	transactions	transaction	NOUN
ftr-332	2812	34	to	to	PART
ftr-332	2812	35	which	which	PRON
ftr-332	2812	36	the	the	DET
ftr-332	2812	37	economic	economic	ADJ
ftr-332	2812	38	substance	substance	NOUN
ftr-332	2812	39	doctrine	doctrine	NOUN
ftr-332	2812	40	either	either	CCONJ
ftr-332	2812	41	applies	apply	VERB
ftr-332	2812	42	or	or	CCONJ
ftr-332	2812	43	does	do	AUX
ftr-332	2812	44	not	not	PART
ftr-332	2812	45	apply.‖	apply.‖	VERB
ftr-332	2812	46			NOUN
ftr-332	2813	1	the	the	DET
ftr-332	2813	2	notice	notice	NOUN
ftr-332	2813	3	also	also	ADV
ftr-332	2813	4	indicates	indicate	VERB
ftr-332	2813	5	that	that	SCONJ
ftr-332	2813	6	,	,	PUNCT
ftr-332	2813	7	except	except	SCONJ
ftr-332	2813	8	for	for	ADP
ftr-332	2813	9	reportable	reportable	ADJ
ftr-332	2813	10	transactions	transaction	NOUN
ftr-332	2813	11	,	,	PUNCT
ftr-332	2813	12	disclosure	disclosure	NOUN
ftr-332	2813	13	for	for	ADP
ftr-332	2813	14	purposes	purpose	NOUN
ftr-332	2813	15	of	of	ADP
ftr-332	2813	16	the	the	DET
ftr-332	2813	17	additional	additional	ADJ
ftr-332	2813	18	penalty	penalty	NOUN
ftr-332	2813	19	of	of	ADP
ftr-332	2813	20	§	§	PROPN
ftr-332	2813	21	6621(i	6621(i	NOUN
ftr-332	2813	22	)	)	PUNCT
ftr-332	2813	23	will	will	AUX
ftr-332	2813	24	be	be	AUX
ftr-332	2813	25	adequate	adequate	ADJ
ftr-332	2813	26	if	if	SCONJ
ftr-332	2813	27	the	the	DET
ftr-332	2813	28	taxpayer	taxpayer	NOUN
ftr-332	2813	29	adequately	adequately	ADV
ftr-332	2813	30	discloses	disclose	VERB
ftr-332	2813	31	on	on	ADP
ftr-332	2813	32	a	a	DET
ftr-332	2813	33	timely	timely	ADV
ftr-332	2813	34	filed	file	VERB
ftr-332	2813	35	original	original	ADJ
ftr-332	2813	36	return	return	NOUN
ftr-332	2813	37	,	,	PUNCT
ftr-332	2813	38	or	or	CCONJ
ftr-332	2813	39	a	a	DET
ftr-332	2813	40	qualified	qualified	ADJ
ftr-332	2813	41	amended	amend	VERB
ftr-332	2813	42	return	return	NOUN
ftr-332	2813	43	the	the	DET
ftr-332	2813	44	relevant	relevant	ADJ
ftr-332	2813	45	facts	fact	NOUN
ftr-332	2813	46	affecting	affect	VERB
ftr-332	2813	47	the	the	DET
ftr-332	2813	48	tax	tax	NOUN
ftr-332	2813	49	treatment	treatment	NOUN
ftr-332	2813	50	of	of	ADP
ftr-332	2813	51	the	the	DET
ftr-332	2813	52	transaction	transaction	NOUN
ftr-332	2813	53	.	.	PUNCT
ftr-332	2814	1	a	a	DET
ftr-332	2814	2	disclosure	disclosure	NOUN
ftr-332	2814	3	that	that	PRON
ftr-332	2814	4	would	would	AUX
ftr-332	2814	5	be	be	AUX
ftr-332	2814	6	deemed	deem	VERB
ftr-332	2814	7	adequate	adequate	ADJ
ftr-332	2814	8	under	under	ADP
ftr-332	2814	9	§	§	PROPN
ftr-332	2814	10	6662(d)(2)(b	6662(d)(2)(b	NUM
ftr-332	2814	11	)	)	PUNCT
ftr-332	2814	12	will	will	AUX
ftr-332	2814	13	be	be	AUX
ftr-332	2814	14	treated	treat	VERB
ftr-332	2814	15	as	as	ADP
ftr-332	2814	16	adequate	adequate	ADJ
ftr-332	2814	17	for	for	ADP
ftr-332	2814	18	purposes	purpose	NOUN
ftr-332	2814	19	of	of	ADP
ftr-332	2814	20	§	§	PROPN
ftr-332	2814	21	6662(i	6662(i	PROPN
ftr-332	2814	22	)	)	PUNCT
ftr-332	2814	23	.	.	PUNCT
ftr-332	2815	1	the	the	DET
ftr-332	2815	2	disclosure	disclosure	NOUN
ftr-332	2815	3	should	should	AUX
ftr-332	2815	4	be	be	AUX
ftr-332	2815	5	made	make	VERB
ftr-332	2815	6	on	on	ADP
ftr-332	2815	7	a	a	DET
ftr-332	2815	8	form	form	NOUN
ftr-332	2815	9	8275	8275	NUM
ftr-332	2815	10	or	or	CCONJ
ftr-332	2815	11	8275	8275	NUM
ftr-332	2815	12	-	-	PUNCT
ftr-332	2815	13	r.	r.	PROPN
ftr-332	2815	14	b.	b.	PROPN
ftr-332	2815	15	in	in	ADP
ftr-332	2815	16	the	the	DET
ftr-332	2815	17	absence	absence	NOUN
ftr-332	2815	18	of	of	ADP
ftr-332	2815	19	helpful	helpful	ADJ
ftr-332	2815	20	irs	irs	PROPN
ftr-332	2815	21	guidance	guidance	NOUN
ftr-332	2815	22	,	,	PUNCT
ftr-332	2815	23	lb&i	lb&i	PROPN
ftr-332	2815	24	steps	step	VERB
ftr-332	2815	25	up	up	ADP
ftr-332	2815	26	with	with	ADP
ftr-332	2815	27	something	something	PRON
ftr-332	2815	28	to	to	PART
ftr-332	2815	29	lean	lean	VERB
ftr-332	2815	30	on	on	ADP
ftr-332	2815	31	for	for	ADP
ftr-332	2815	32	the	the	DET
ftr-332	2815	33	meanwhile	meanwhile	NOUN
ftr-332	2815	34	.	.	PUNCT
ftr-332	2816	1	taxpayers	taxpayer	NOUN
ftr-332	2816	2	must	must	AUX
ftr-332	2816	3	be	be	AUX
ftr-332	2816	4	notified	notify	VERB
ftr-332	2816	5	at	at	ADP
ftr-332	2816	6	the	the	DET
ftr-332	2816	7	outset	outset	NOUN
ftr-332	2816	8	of	of	ADP
ftr-332	2816	9	the	the	DET
ftr-332	2816	10	process	process	NOUN
ftr-332	2816	11	.	.	PUNCT
ftr-332	2817	1	lb&i-4	lb&i-4	NOUN
ftr-332	2817	2	-	-	PUNCT
ftr-332	2817	3	0711	0711	NUM
ftr-332	2817	4	-	-	PUNCT
ftr-332	2817	5	015	015	NUM
ftr-332	2817	6	.	.	PUNCT
ftr-332	2818	1	guidance	guidance	NOUN
ftr-332	2818	2	for	for	ADP
ftr-332	2818	3	examiners	examiner	NOUN
ftr-332	2818	4	and	and	CCONJ
ftr-332	2818	5	managers	manager	NOUN
ftr-332	2818	6	on	on	ADP
ftr-332	2818	7	the	the	DET
ftr-332	2818	8	codified	codify	VERB
ftr-332	2818	9	economic	economic	ADJ
ftr-332	2818	10	substance	substance	NOUN
ftr-332	2818	11	doctrine	doctrine	NOUN
ftr-332	2818	12	and	and	CCONJ
ftr-332	2818	13	related	related	ADJ
ftr-332	2818	14	penalties	penalty	NOUN
ftr-332	2818	15	(	(	PUNCT
ftr-332	2818	16	7/15/11	7/15/11	NUM
ftr-332	2818	17	)	)	PUNCT
ftr-332	2818	18	.	.	PUNCT
ftr-332	2819	1	the	the	DET
ftr-332	2819	2	large	large	ADJ
ftr-332	2819	3	business	business	NOUN
ftr-332	2819	4	and	and	CCONJ
ftr-332	2819	5	international	international	ADJ
ftr-332	2819	6	division	division	NOUN
ftr-332	2819	7	of	of	ADP
ftr-332	2819	8	the	the	DET
ftr-332	2819	9	irs	irs	PROPN
ftr-332	2819	10	has	have	AUX
ftr-332	2819	11	issued	issue	VERB
ftr-332	2819	12	guidance	guidance	NOUN
ftr-332	2819	13	regarding	regard	VERB
ftr-332	2819	14	the	the	DET
ftr-332	2819	15	process	process	NOUN
ftr-332	2819	16	that	that	PRON
ftr-332	2819	17	an	an	DET
ftr-332	2819	18	examiner	examiner	NOUN
ftr-332	2819	19	must	must	AUX
ftr-332	2819	20	follow	follow	VERB
ftr-332	2819	21	in	in	ADP
ftr-332	2819	22	determining	determine	VERB
ftr-332	2819	23	whether	whether	SCONJ
ftr-332	2819	24	to	to	PART
ftr-332	2819	25	seek	seek	VERB
ftr-332	2819	26	approval	approval	NOUN
ftr-332	2819	27	of	of	ADP
ftr-332	2819	28	the	the	DET
ftr-332	2819	29	director	director	NOUN
ftr-332	2819	30	of	of	ADP
ftr-332	2819	31	field	field	NOUN
ftr-332	2819	32	operations	operation	NOUN
ftr-332	2819	33	(	(	PUNCT
ftr-332	2819	34	dfo	dfo	NOUN
ftr-332	2819	35	)	)	PUNCT
ftr-332	2819	36	to	to	PART
ftr-332	2819	37	apply	apply	VERB
ftr-332	2819	38	the	the	DET
ftr-332	2819	39	§	§	PROPN
ftr-332	2819	40	7701(o	7701(o	NOUN
ftr-332	2819	41	)	)	PUNCT
ftr-332	2819	42	economic	economic	ADJ
ftr-332	2819	43	substance	substance	NOUN
ftr-332	2819	44	doctrine	doctrine	NOUN
ftr-332	2819	45	.	.	PUNCT
ftr-332	2820	1	―an	―an	PROPN
ftr-332	2820	2	examiner	examiner	PROPN
ftr-332	2820	3	should	should	AUX
ftr-332	2820	4	notify	notify	VERB
ftr-332	2820	5	a	a	DET
ftr-332	2820	6	taxpayer	taxpayer	NOUN
ftr-332	2820	7	that	that	SCONJ
ftr-332	2820	8	the	the	DET
ftr-332	2820	9	examiner	examiner	NOUN
ftr-332	2820	10	is	be	AUX
ftr-332	2820	11	considering	consider	VERB
ftr-332	2820	12	whether	whether	SCONJ
ftr-332	2820	13	to	to	PART
ftr-332	2820	14	apply	apply	VERB
ftr-332	2820	15	the	the	DET
ftr-332	2820	16	economic	economic	ADJ
ftr-332	2820	17	substance	substance	NOUN
ftr-332	2820	18	doctrine	doctrine	NOUN
ftr-332	2820	19	to	to	ADP
ftr-332	2820	20	a	a	DET
ftr-332	2820	21	particular	particular	ADJ
ftr-332	2820	22	transaction	transaction	NOUN
ftr-332	2820	23	as	as	ADV
ftr-332	2820	24	soon	soon	ADV
ftr-332	2820	25	as	as	ADP
ftr-332	2820	26	possible	possible	ADJ
ftr-332	2820	27	,	,	PUNCT
ftr-332	2820	28	but	but	CCONJ
ftr-332	2820	29	not	not	PART
ftr-332	2820	30	later	later	ADV
ftr-332	2820	31	than	than	SCONJ
ftr-332	2820	32	when	when	SCONJ
ftr-332	2820	33	the	the	DET
ftr-332	2820	34	examiner	examiner	NOUN
ftr-332	2820	35	begins	begin	VERB
ftr-332	2820	36	the	the	DET
ftr-332	2820	37	analysis	analysis	NOUN
ftr-332	2820	38	in	in	ADP
ftr-332	2820	39	the	the	DET
ftr-332	2820	40	steps	step	NOUN
ftr-332	2820	41	described	describe	VERB
ftr-332	2820	42	below.‖	below.‖	NOUN
ftr-332	2820	43	there	there	PRON
ftr-332	2820	44	are	be	VERB
ftr-332	2820	45	three	three	NUM
ftr-332	2820	46	steps	step	NOUN
ftr-332	2820	47	in	in	ADP
ftr-332	2820	48	the	the	DET
ftr-332	2820	49	analysis	analysis	NOUN
ftr-332	2820	50	.	.	PUNCT
ftr-332	2821	1			NOUN
ftr-332	2821	2	three	three	NUM
ftr-332	2821	3	step	step	NOUN
ftr-332	2821	4	analysis	analysis	NOUN
ftr-332	2821	5	:	:	PUNCT
ftr-332	2821	6	(	(	PUNCT
ftr-332	2821	7	1	1	X
ftr-332	2821	8	)	)	PUNCT
ftr-332	2821	9	first	first	ADV
ftr-332	2821	10	,	,	PUNCT
ftr-332	2821	11	an	an	DET
ftr-332	2821	12	examiner	examiner	NOUN
ftr-332	2821	13	should	should	AUX
ftr-332	2821	14	evaluate	evaluate	VERB
ftr-332	2821	15	whether	whether	SCONJ
ftr-332	2821	16	the	the	DET
ftr-332	2821	17	circumstances	circumstance	NOUN
ftr-332	2821	18	in	in	ADP
ftr-332	2821	19	the	the	DET
ftr-332	2821	20	case	case	NOUN
ftr-332	2821	21	are	be	AUX
ftr-332	2821	22	those	those	PRON
ftr-332	2821	23	under	under	ADP
ftr-332	2821	24	which	which	PRON
ftr-332	2821	25	application	application	NOUN
ftr-332	2821	26	of	of	ADP
ftr-332	2821	27	the	the	DET
ftr-332	2821	28	economic	economic	ADJ
ftr-332	2821	29	substance	substance	NOUN
ftr-332	2821	30	doctrine	doctrine	NOUN
ftr-332	2821	31	to	to	ADP
ftr-332	2821	32	a	a	DET
ftr-332	2821	33	transaction	transaction	NOUN
ftr-332	2821	34	is	be	AUX
ftr-332	2821	35	likely	likely	ADJ
ftr-332	2821	36	not	not	PART
ftr-332	2821	37	appropriate	appropriate	ADJ
ftr-332	2821	38	.	.	PUNCT
ftr-332	2822	1	(	(	PUNCT
ftr-332	2822	2	2	2	NUM
ftr-332	2822	3	)	)	PUNCT
ftr-332	2822	4	second	second	ADJ
ftr-332	2822	5	,	,	PUNCT
ftr-332	2822	6	an	an	DET
ftr-332	2822	7	examiner	examiner	NOUN
ftr-332	2822	8	should	should	AUX
ftr-332	2822	9	evaluate	evaluate	VERB
ftr-332	2822	10	whether	whether	SCONJ
ftr-332	2822	11	the	the	DET
ftr-332	2822	12	circumstances	circumstance	NOUN
ftr-332	2822	13	in	in	ADP
ftr-332	2822	14	the	the	DET
ftr-332	2822	15	case	case	NOUN
ftr-332	2822	16	are	be	AUX
ftr-332	2822	17	those	those	PRON
ftr-332	2822	18	under	under	ADP
ftr-332	2822	19	which	which	DET
ftr-332	2822	20	application	application	NOUN
ftr-332	2822	21	of	of	ADP
ftr-332	2822	22	the	the	DET
ftr-332	2822	23	doctrine	doctrine	NOUN
ftr-332	2822	24	to	to	ADP
ftr-332	2822	25	the	the	DET
ftr-332	2822	26	transaction	transaction	NOUN
ftr-332	2822	27	may	may	AUX
ftr-332	2822	28	be	be	AUX
ftr-332	2822	29	appropriate	appropriate	ADJ
ftr-332	2822	30	.	.	PUNCT
ftr-332	2823	1	(	(	PUNCT
ftr-332	2823	2	3	3	X
ftr-332	2823	3	)	)	PUNCT
ftr-332	2823	4	third	third	NOUN
ftr-332	2823	5	,	,	PUNCT
ftr-332	2823	6	if	if	SCONJ
ftr-332	2823	7	an	an	DET
ftr-332	2823	8	examiner	examiner	NOUN
ftr-332	2823	9	determines	determine	VERB
ftr-332	2823	10	that	that	SCONJ
ftr-332	2823	11	the	the	DET
ftr-332	2823	12	application	application	NOUN
ftr-332	2823	13	of	of	ADP
ftr-332	2823	14	the	the	DET
ftr-332	2823	15	doctrine	doctrine	NOUN
ftr-332	2823	16	may	may	AUX
ftr-332	2823	17	be	be	AUX
ftr-332	2823	18	appropriate	appropriate	ADJ
ftr-332	2823	19	,	,	PUNCT
ftr-332	2823	20	the	the	DET
ftr-332	2823	21	examiner	examiner	NOUN
ftr-332	2823	22	must	must	AUX
ftr-332	2823	23	make	make	VERB
ftr-332	2823	24	a	a	DET
ftr-332	2823	25	series	series	NOUN
ftr-332	2823	26	of	of	ADP
ftr-332	2823	27	inquiries	inquiry	NOUN
ftr-332	2823	28	before	before	ADP
ftr-332	2823	29	seeking	seek	VERB
ftr-332	2823	30	approval	approval	NOUN
ftr-332	2823	31	to	to	PART
ftr-332	2823	32	apply	apply	VERB
ftr-332	2823	33	the	the	DET
ftr-332	2823	34	doctrine	doctrine	NOUN
ftr-332	2823	35	.	.	PUNCT
ftr-332	2824	1			NOUN
ftr-332	2824	2	facts	fact	NOUN
ftr-332	2824	3	and	and	CCONJ
ftr-332	2824	4	circumstances	circumstance	NOUN
ftr-332	2824	5	indicating	indicate	VERB
ftr-332	2824	6	that	that	SCONJ
ftr-332	2824	7	the	the	DET
ftr-332	2824	8	economic	economic	ADJ
ftr-332	2824	9	substance	substance	NOUN
ftr-332	2824	10	doctrine	doctrine	NOUN
ftr-332	2824	11	should	should	AUX
ftr-332	2824	12	not	not	PART
ftr-332	2824	13	be	be	AUX
ftr-332	2824	14	applied	apply	VERB
ftr-332	2824	15	:	:	PUNCT
ftr-332	2824	16	(	(	PUNCT
ftr-332	2824	17	1	1	X
ftr-332	2824	18	)	)	PUNCT
ftr-332	2824	19	the	the	DET
ftr-332	2824	20	transaction	transaction	NOUN
ftr-332	2824	21	is	be	AUX
ftr-332	2824	22	not	not	PART
ftr-332	2824	23	promoted	promote	VERB
ftr-332	2824	24	/	/	SYM
ftr-332	2824	25	developed	develop	VERB
ftr-332	2824	26	/	/	SYM
ftr-332	2824	27	administered	administer	VERB
ftr-332	2824	28	by	by	ADP
ftr-332	2824	29	tax	tax	NOUN
ftr-332	2824	30	department	department	NOUN
ftr-332	2824	31	or	or	CCONJ
ftr-332	2824	32	outside	outside	ADJ
ftr-332	2824	33	advisors	advisor	NOUN
ftr-332	2824	34	;	;	PUNCT
ftr-332	2824	35	(	(	PUNCT
ftr-332	2824	36	2	2	X
ftr-332	2824	37	)	)	PUNCT
ftr-332	2824	38	the	the	DET
ftr-332	2824	39	transaction	transaction	NOUN
ftr-332	2824	40	is	be	AUX
ftr-332	2824	41	not	not	PART
ftr-332	2824	42	highly	highly	ADV
ftr-332	2824	43	structured	structure	VERB
ftr-332	2824	44	;	;	PUNCT
ftr-332	2824	45	(	(	PUNCT
ftr-332	2824	46	3	3	X
ftr-332	2824	47	)	)	PUNCT
ftr-332	2824	48	the	the	DET
ftr-332	2824	49	transaction	transaction	NOUN
ftr-332	2824	50	contains	contain	VERB
ftr-332	2824	51	no	no	DET
ftr-332	2824	52	unnecessary	unnecessary	ADJ
ftr-332	2824	53	steps	step	NOUN
ftr-332	2824	54	;	;	PUNCT
ftr-332	2824	55	318	318	NUM
ftr-332	2824	56	florida	florida	PROPN
ftr-332	2824	57	tax	tax	NOUN
ftr-332	2824	58	review	review	NOUN
ftr-332	2824	59	[	[	X
ftr-332	2824	60	vol	vol	NOUN
ftr-332	2824	61	.	.	PUNCT
ftr-332	2825	1	12:5	12:5	NUM
ftr-332	2825	2	(	(	PUNCT
ftr-332	2825	3	4	4	X
ftr-332	2825	4	)	)	PUNCT
ftr-332	2825	5	the	the	DET
ftr-332	2825	6	transaction	transaction	NOUN
ftr-332	2825	7	that	that	PRON
ftr-332	2825	8	generates	generate	VERB
ftr-332	2825	9	targeted	target	VERB
ftr-332	2825	10	tax	tax	NOUN
ftr-332	2825	11	incentives	incentive	NOUN
ftr-332	2825	12	is	be	AUX
ftr-332	2825	13	,	,	PUNCT
ftr-332	2825	14	in	in	ADP
ftr-332	2825	15	form	form	NOUN
ftr-332	2825	16	and	and	CCONJ
ftr-332	2825	17	substance	substance	NOUN
ftr-332	2825	18	,	,	PUNCT
ftr-332	2825	19	consistent	consistent	ADJ
ftr-332	2825	20	with	with	ADP
ftr-332	2825	21	congressional	congressional	ADJ
ftr-332	2825	22	intent	intent	NOUN
ftr-332	2825	23	in	in	ADP
ftr-332	2825	24	providing	provide	VERB
ftr-332	2825	25	the	the	DET
ftr-332	2825	26	incentives	incentive	NOUN
ftr-332	2825	27	;	;	PUNCT
ftr-332	2825	28	(	(	PUNCT
ftr-332	2825	29	5	5	X
ftr-332	2825	30	)	)	PUNCT
ftr-332	2825	31	the	the	DET
ftr-332	2825	32	transaction	transaction	NOUN
ftr-332	2825	33	is	be	AUX
ftr-332	2825	34	at	at	ADP
ftr-332	2825	35	arm‘s	arm‘s	PROPN
ftr-332	2825	36	length	length	NOUN
ftr-332	2825	37	with	with	ADP
ftr-332	2825	38	unrelated	unrelated	ADJ
ftr-332	2825	39	third	third	ADJ
ftr-332	2825	40	parties	party	NOUN
ftr-332	2825	41	;	;	PUNCT
ftr-332	2825	42	(	(	PUNCT
ftr-332	2825	43	6	6	X
ftr-332	2825	44	)	)	PUNCT
ftr-332	2825	45	the	the	DET
ftr-332	2825	46	transaction	transaction	NOUN
ftr-332	2825	47	creates	create	VERB
ftr-332	2825	48	a	a	DET
ftr-332	2825	49	meaningful	meaningful	ADJ
ftr-332	2825	50	economic	economic	ADJ
ftr-332	2825	51	change	change	NOUN
ftr-332	2825	52	on	on	ADP
ftr-332	2825	53	a	a	DET
ftr-332	2825	54	present	present	ADJ
ftr-332	2825	55	value	value	NOUN
ftr-332	2825	56	basis	basis	NOUN
ftr-332	2825	57	(	(	PUNCT
ftr-332	2825	58	pre	pre	NOUN
ftr-332	2825	59	-	-	NOUN
ftr-332	2825	60	tax	tax	NOUN
ftr-332	2825	61	)	)	PUNCT
ftr-332	2825	62	;	;	PUNCT
ftr-332	2825	63	(	(	PUNCT
ftr-332	2825	64	7	7	X
ftr-332	2825	65	)	)	PUNCT
ftr-332	2825	66	the	the	DET
ftr-332	2825	67	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2825	68	potential	potential	NOUN
ftr-332	2825	69	for	for	ADP
ftr-332	2825	70	gain	gain	NOUN
ftr-332	2825	71	or	or	CCONJ
ftr-332	2825	72	loss	loss	NOUN
ftr-332	2825	73	is	be	AUX
ftr-332	2825	74	not	not	PART
ftr-332	2825	75	artificially	artificially	ADV
ftr-332	2825	76	limited	limit	VERB
ftr-332	2825	77	;	;	PUNCT
ftr-332	2825	78	(	(	PUNCT
ftr-332	2825	79	8)	8)	X
ftr-332	2825	80	the	the	DET
ftr-332	2825	81	transaction	transaction	NOUN
ftr-332	2825	82	does	do	AUX
ftr-332	2825	83	not	not	PART
ftr-332	2825	84	accelerate	accelerate	VERB
ftr-332	2825	85	a	a	DET
ftr-332	2825	86	loss	loss	NOUN
ftr-332	2825	87	or	or	CCONJ
ftr-332	2825	88	duplicate	duplicate	VERB
ftr-332	2825	89	a	a	DET
ftr-332	2825	90	deduction	deduction	NOUN
ftr-332	2825	91	;	;	PUNCT
ftr-332	2825	92	(	(	PUNCT
ftr-332	2825	93	9	9	X
ftr-332	2825	94	)	)	PUNCT
ftr-332	2825	95	the	the	DET
ftr-332	2825	96	transaction	transaction	NOUN
ftr-332	2825	97	does	do	AUX
ftr-332	2825	98	not	not	PART
ftr-332	2825	99	generate	generate	VERB
ftr-332	2825	100	a	a	DET
ftr-332	2825	101	deduction	deduction	NOUN
ftr-332	2825	102	that	that	PRON
ftr-332	2825	103	is	be	AUX
ftr-332	2825	104	not	not	PART
ftr-332	2825	105	matched	match	VERB
ftr-332	2825	106	by	by	ADP
ftr-332	2825	107	an	an	DET
ftr-332	2825	108	equivalent	equivalent	ADJ
ftr-332	2825	109	economic	economic	ADJ
ftr-332	2825	110	loss	loss	NOUN
ftr-332	2825	111	or	or	CCONJ
ftr-332	2825	112	expense	expense	NOUN
ftr-332	2825	113	(	(	PUNCT
ftr-332	2825	114	including	include	VERB
ftr-332	2825	115	artificial	artificial	ADJ
ftr-332	2825	116	creation	creation	NOUN
ftr-332	2825	117	or	or	CCONJ
ftr-332	2825	118	increase	increase	NOUN
ftr-332	2825	119	in	in	ADP
ftr-332	2825	120	basis	basis	NOUN
ftr-332	2825	121	of	of	ADP
ftr-332	2825	122	an	an	DET
ftr-332	2825	123	asset	asset	NOUN
ftr-332	2825	124	)	)	PUNCT
ftr-332	2825	125	;	;	PUNCT
ftr-332	2825	126	(	(	PUNCT
ftr-332	2825	127	10	10	X
ftr-332	2825	128	)	)	PUNCT
ftr-332	2825	129	the	the	DET
ftr-332	2825	130	taxpayer	taxpayer	NOUN
ftr-332	2825	131	does	do	AUX
ftr-332	2825	132	not	not	PART
ftr-332	2825	133	hold	hold	VERB
ftr-332	2825	134	offsetting	offset	VERB
ftr-332	2825	135	positions	position	NOUN
ftr-332	2825	136	that	that	PRON
ftr-332	2825	137	largely	largely	ADV
ftr-332	2825	138	reduce	reduce	VERB
ftr-332	2825	139	or	or	CCONJ
ftr-332	2825	140	eliminate	eliminate	VERB
ftr-332	2825	141	the	the	DET
ftr-332	2825	142	economic	economic	ADJ
ftr-332	2825	143	risk	risk	NOUN
ftr-332	2825	144	of	of	ADP
ftr-332	2825	145	the	the	DET
ftr-332	2825	146	transaction	transaction	NOUN
ftr-332	2825	147	;	;	PUNCT
ftr-332	2825	148	(	(	PUNCT
ftr-332	2825	149	11	11	X
ftr-332	2825	150	)	)	PUNCT
ftr-332	2825	151	the	the	DET
ftr-332	2825	152	transaction	transaction	NOUN
ftr-332	2825	153	does	do	AUX
ftr-332	2825	154	not	not	PART
ftr-332	2825	155	involve	involve	VERB
ftr-332	2825	156	a	a	DET
ftr-332	2825	157	tax	tax	NOUN
ftr-332	2825	158	-	-	PUNCT
ftr-332	2825	159	indifferent	indifferent	ADJ
ftr-332	2825	160	counter	counter	NOUN
ftr-332	2825	161	-	-	NOUN
ftr-332	2825	162	party	party	NOUN
ftr-332	2825	163	that	that	PRON
ftr-332	2825	164	recognizes	recognize	VERB
ftr-332	2825	165	substantial	substantial	ADJ
ftr-332	2825	166	income	income	NOUN
ftr-332	2825	167	;	;	PUNCT
ftr-332	2825	168	(	(	PUNCT
ftr-332	2825	169	12	12	X
ftr-332	2825	170	)	)	PUNCT
ftr-332	2825	171	the	the	DET
ftr-332	2825	172	transaction	transaction	NOUN
ftr-332	2825	173	does	do	AUX
ftr-332	2825	174	not	not	PART
ftr-332	2825	175	result	result	VERB
ftr-332	2825	176	in	in	ADP
ftr-332	2825	177	the	the	DET
ftr-332	2825	178	separation	separation	NOUN
ftr-332	2825	179	of	of	ADP
ftr-332	2825	180	income	income	NOUN
ftr-332	2825	181	recognition	recognition	NOUN
ftr-332	2825	182	from	from	ADP
ftr-332	2825	183	a	a	DET
ftr-332	2825	184	related	relate	VERB
ftr-332	2825	185	deduction	deduction	NOUN
ftr-332	2825	186	either	either	CCONJ
ftr-332	2825	187	between	between	ADP
ftr-332	2825	188	different	different	ADJ
ftr-332	2825	189	taxpayers	taxpayer	NOUN
ftr-332	2825	190	or	or	CCONJ
ftr-332	2825	191	between	between	ADP
ftr-332	2825	192	the	the	DET
ftr-332	2825	193	same	same	ADJ
ftr-332	2825	194	taxpayer	taxpayer	NOUN
ftr-332	2825	195	in	in	ADP
ftr-332	2825	196	different	different	ADJ
ftr-332	2825	197	tax	tax	NOUN
ftr-332	2825	198	years	year	NOUN
ftr-332	2825	199	;	;	PUNCT
ftr-332	2825	200	(	(	PUNCT
ftr-332	2825	201	13	13	X
ftr-332	2825	202	)	)	PUNCT
ftr-332	2825	203	the	the	DET
ftr-332	2825	204	transaction	transaction	NOUN
ftr-332	2825	205	has	have	VERB
ftr-332	2825	206	credible	credible	ADJ
ftr-332	2825	207	business	business	NOUN
ftr-332	2825	208	purpose	purpose	NOUN
ftr-332	2825	209	apart	apart	ADV
ftr-332	2825	210	from	from	ADP
ftr-332	2825	211	federal	federal	ADJ
ftr-332	2825	212	tax	tax	NOUN
ftr-332	2825	213	benefits	benefit	NOUN
ftr-332	2825	214	;	;	PUNCT
ftr-332	2825	215	(	(	PUNCT
ftr-332	2825	216	14	14	NUM
ftr-332	2825	217	)	)	PUNCT
ftr-332	2825	218	the	the	DET
ftr-332	2825	219	transaction	transaction	NOUN
ftr-332	2825	220	has	have	VERB
ftr-332	2825	221	meaningful	meaningful	ADJ
ftr-332	2825	222	potential	potential	NOUN
ftr-332	2825	223	for	for	ADP
ftr-332	2825	224	profit	profit	NOUN
ftr-332	2825	225	apart	apart	ADV
ftr-332	2825	226	from	from	ADP
ftr-332	2825	227	tax	tax	NOUN
ftr-332	2825	228	benefits	benefit	NOUN
ftr-332	2825	229	;	;	PUNCT
ftr-332	2825	230	(	(	PUNCT
ftr-332	2825	231	15	15	X
ftr-332	2825	232	)	)	PUNCT
ftr-332	2825	233	the	the	DET
ftr-332	2825	234	transaction	transaction	NOUN
ftr-332	2825	235	has	have	VERB
ftr-332	2825	236	significant	significant	ADJ
ftr-332	2825	237	risk	risk	NOUN
ftr-332	2825	238	of	of	ADP
ftr-332	2825	239	loss	loss	NOUN
ftr-332	2825	240	;	;	PUNCT
ftr-332	2825	241	(	(	PUNCT
ftr-332	2825	242	16	16	X
ftr-332	2825	243	)	)	PUNCT
ftr-332	2825	244	tax	tax	NOUN
ftr-332	2825	245	benefit	benefit	NOUN
ftr-332	2825	246	is	be	AUX
ftr-332	2825	247	not	not	PART
ftr-332	2825	248	artificially	artificially	ADV
ftr-332	2825	249	generated	generate	VERB
ftr-332	2825	250	by	by	ADP
ftr-332	2825	251	the	the	DET
ftr-332	2825	252	transaction	transaction	NOUN
ftr-332	2825	253	;	;	PUNCT
ftr-332	2825	254	(	(	PUNCT
ftr-332	2825	255	17	17	NUM
ftr-332	2825	256	)	)	PUNCT
ftr-332	2825	257	the	the	DET
ftr-332	2825	258	transaction	transaction	NOUN
ftr-332	2825	259	is	be	AUX
ftr-332	2825	260	not	not	PART
ftr-332	2825	261	pre	pre	ADJ
ftr-332	2825	262	-	-	VERB
ftr-332	2825	263	packaged	packaged	ADJ
ftr-332	2825	264	;	;	PUNCT
ftr-332	2825	265	(	(	PUNCT
ftr-332	2825	266	18	18	NUM
ftr-332	2825	267	)	)	PUNCT
ftr-332	2825	268	the	the	DET
ftr-332	2825	269	transaction	transaction	NOUN
ftr-332	2825	270	is	be	AUX
ftr-332	2825	271	not	not	PART
ftr-332	2825	272	outside	outside	ADP
ftr-332	2825	273	the	the	DET
ftr-332	2825	274	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2825	275	ordinary	ordinary	ADJ
ftr-332	2825	276	business	business	NOUN
ftr-332	2825	277	operations	operation	NOUN
ftr-332	2825	278	.	.	PUNCT
ftr-332	2826	1			NOUN
ftr-332	2826	2	facts	fact	NOUN
ftr-332	2826	3	and	and	CCONJ
ftr-332	2826	4	circumstances	circumstance	NOUN
ftr-332	2826	5	indicating	indicate	VERB
ftr-332	2826	6	that	that	SCONJ
ftr-332	2826	7	the	the	DET
ftr-332	2826	8	economic	economic	ADJ
ftr-332	2826	9	substance	substance	NOUN
ftr-332	2826	10	doctrine	doctrine	NOUN
ftr-332	2826	11	should	should	AUX
ftr-332	2826	12	be	be	AUX
ftr-332	2826	13	applied	apply	VERB
ftr-332	2826	14	:	:	PUNCT
ftr-332	2826	15	(	(	PUNCT
ftr-332	2826	16	1	1	X
ftr-332	2826	17	)	)	PUNCT
ftr-332	2826	18	the	the	DET
ftr-332	2826	19	transaction	transaction	NOUN
ftr-332	2826	20	is	be	AUX
ftr-332	2826	21	promoted	promote	VERB
ftr-332	2826	22	/	/	SYM
ftr-332	2826	23	developed	develop	VERB
ftr-332	2826	24	/	/	SYM
ftr-332	2826	25	administered	administer	VERB
ftr-332	2826	26	by	by	ADP
ftr-332	2826	27	tax	tax	NOUN
ftr-332	2826	28	department	department	NOUN
ftr-332	2826	29	or	or	CCONJ
ftr-332	2826	30	outside	outside	ADJ
ftr-332	2826	31	advisors	advisor	NOUN
ftr-332	2826	32	;	;	PUNCT
ftr-332	2826	33	(	(	PUNCT
ftr-332	2826	34	2	2	X
ftr-332	2826	35	)	)	PUNCT
ftr-332	2826	36	the	the	DET
ftr-332	2826	37	transaction	transaction	NOUN
ftr-332	2826	38	is	be	AUX
ftr-332	2826	39	highly	highly	ADV
ftr-332	2826	40	structured	structure	VERB
ftr-332	2826	41	;	;	PUNCT
ftr-332	2826	42	(	(	PUNCT
ftr-332	2826	43	3	3	X
ftr-332	2826	44	)	)	PUNCT
ftr-332	2826	45	the	the	DET
ftr-332	2826	46	transaction	transaction	NOUN
ftr-332	2826	47	includes	include	VERB
ftr-332	2826	48	unnecessary	unnecessary	ADJ
ftr-332	2826	49	steps	step	NOUN
ftr-332	2826	50	;	;	PUNCT
ftr-332	2826	51	(	(	PUNCT
ftr-332	2826	52	4	4	X
ftr-332	2826	53	)	)	PUNCT
ftr-332	2826	54	the	the	DET
ftr-332	2826	55	transaction	transaction	NOUN
ftr-332	2826	56	is	be	AUX
ftr-332	2826	57	not	not	PART
ftr-332	2826	58	at	at	ADP
ftr-332	2826	59	arm‘s	arm‘s	PROPN
ftr-332	2826	60	length	length	NOUN
ftr-332	2826	61	with	with	ADP
ftr-332	2826	62	unrelated	unrelated	ADJ
ftr-332	2826	63	third	third	ADJ
ftr-332	2826	64	parties	party	NOUN
ftr-332	2826	65	;	;	PUNCT
ftr-332	2826	66	(	(	PUNCT
ftr-332	2826	67	5	5	X
ftr-332	2826	68	)	)	PUNCT
ftr-332	2826	69	the	the	DET
ftr-332	2826	70	transaction	transaction	NOUN
ftr-332	2826	71	creates	create	VERB
ftr-332	2826	72	no	no	DET
ftr-332	2826	73	meaningful	meaningful	ADJ
ftr-332	2826	74	economic	economic	ADJ
ftr-332	2826	75	change	change	NOUN
ftr-332	2826	76	on	on	ADP
ftr-332	2826	77	a	a	DET
ftr-332	2826	78	present	present	ADJ
ftr-332	2826	79	value	value	NOUN
ftr-332	2826	80	basis	basis	NOUN
ftr-332	2826	81	(	(	PUNCT
ftr-332	2826	82	pre	pre	ADJ
ftr-332	2826	83	-	-	NOUN
ftr-332	2826	84	tax	tax	NOUN
ftr-332	2826	85	)	)	PUNCT
ftr-332	2826	86	(	(	PUNCT
ftr-332	2826	87	6	6	X
ftr-332	2826	88	)	)	PUNCT
ftr-332	2826	89	the	the	DET
ftr-332	2826	90	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2826	91	potential	potential	NOUN
ftr-332	2826	92	for	for	ADP
ftr-332	2826	93	gain	gain	NOUN
ftr-332	2826	94	or	or	CCONJ
ftr-332	2826	95	loss	loss	NOUN
ftr-332	2826	96	is	be	AUX
ftr-332	2826	97	artificially	artificially	ADV
ftr-332	2826	98	limited	limited	ADJ
ftr-332	2826	99	;	;	PUNCT
ftr-332	2826	100	(	(	PUNCT
ftr-332	2826	101	7	7	X
ftr-332	2826	102	)	)	PUNCT
ftr-332	2826	103	the	the	DET
ftr-332	2826	104	transaction	transaction	NOUN
ftr-332	2826	105	accelerates	accelerate	VERB
ftr-332	2826	106	a	a	DET
ftr-332	2826	107	loss	loss	NOUN
ftr-332	2826	108	or	or	CCONJ
ftr-332	2826	109	duplicates	duplicate	VERB
ftr-332	2826	110	a	a	DET
ftr-332	2826	111	deduction	deduction	NOUN
ftr-332	2826	112	;	;	PUNCT
ftr-332	2826	113	(	(	PUNCT
ftr-332	2826	114	8)	8)	NUM
ftr-332	2826	115	the	the	DET
ftr-332	2826	116	transaction	transaction	NOUN
ftr-332	2826	117	generates	generate	VERB
ftr-332	2826	118	a	a	DET
ftr-332	2826	119	deduction	deduction	NOUN
ftr-332	2826	120	that	that	PRON
ftr-332	2826	121	is	be	AUX
ftr-332	2826	122	not	not	PART
ftr-332	2826	123	matched	match	VERB
ftr-332	2826	124	by	by	ADP
ftr-332	2826	125	an	an	DET
ftr-332	2826	126	equivalent	equivalent	ADJ
ftr-332	2826	127	economic	economic	ADJ
ftr-332	2826	128	loss	loss	NOUN
ftr-332	2826	129	or	or	CCONJ
ftr-332	2826	130	expense	expense	NOUN
ftr-332	2826	131	(	(	PUNCT
ftr-332	2826	132	including	include	VERB
ftr-332	2826	133	artificial	artificial	ADJ
ftr-332	2826	134	creation	creation	NOUN
ftr-332	2826	135	or	or	CCONJ
ftr-332	2826	136	increase	increase	NOUN
ftr-332	2826	137	in	in	ADP
ftr-332	2826	138	basis	basis	NOUN
ftr-332	2826	139	of	of	ADP
ftr-332	2826	140	an	an	DET
ftr-332	2826	141	asset	asset	NOUN
ftr-332	2826	142	)	)	PUNCT
ftr-332	2826	143	;	;	PUNCT
ftr-332	2826	144	(	(	PUNCT
ftr-332	2826	145	9	9	X
ftr-332	2826	146	)	)	PUNCT
ftr-332	2826	147	the	the	DET
ftr-332	2826	148	taxpayer	taxpayer	NOUN
ftr-332	2826	149	holds	hold	VERB
ftr-332	2826	150	offsetting	offset	VERB
ftr-332	2826	151	positions	position	NOUN
ftr-332	2826	152	that	that	PRON
ftr-332	2826	153	largely	largely	ADV
ftr-332	2826	154	reduce	reduce	VERB
ftr-332	2826	155	or	or	CCONJ
ftr-332	2826	156	eliminate	eliminate	VERB
ftr-332	2826	157	the	the	DET
ftr-332	2826	158	economic	economic	ADJ
ftr-332	2826	159	risk	risk	NOUN
ftr-332	2826	160	of	of	ADP
ftr-332	2826	161	the	the	DET
ftr-332	2826	162	transaction	transaction	NOUN
ftr-332	2826	163	;	;	PUNCT
ftr-332	2826	164	2012	2012	NUM
ftr-332	2826	165	]	]	PUNCT
ftr-332	2826	166	recent	recent	ADJ
ftr-332	2826	167	developments	development	NOUN
ftr-332	2826	168	in	in	ADP
ftr-332	2826	169	federal	federal	ADJ
ftr-332	2826	170	income	income	NOUN
ftr-332	2826	171	taxation	taxation	NOUN
ftr-332	2826	172	319	319	NUM
ftr-332	2826	173	(	(	PUNCT
ftr-332	2826	174	10	10	NUM
ftr-332	2826	175	)	)	PUNCT
ftr-332	2826	176	the	the	DET
ftr-332	2826	177	transaction	transaction	NOUN
ftr-332	2826	178	involves	involve	VERB
ftr-332	2826	179	a	a	DET
ftr-332	2826	180	tax	tax	NOUN
ftr-332	2826	181	-	-	PUNCT
ftr-332	2826	182	indifferent	indifferent	ADJ
ftr-332	2826	183	counter	counter	NOUN
ftr-332	2826	184	-	-	NOUN
ftr-332	2826	185	party	party	NOUN
ftr-332	2826	186	that	that	PRON
ftr-332	2826	187	recognizes	recognize	VERB
ftr-332	2826	188	substantial	substantial	ADJ
ftr-332	2826	189	income	income	NOUN
ftr-332	2826	190	;	;	PUNCT
ftr-332	2826	191	(	(	PUNCT
ftr-332	2826	192	11	11	X
ftr-332	2826	193	)	)	PUNCT
ftr-332	2826	194	the	the	DET
ftr-332	2826	195	transaction	transaction	NOUN
ftr-332	2826	196	results	result	VERB
ftr-332	2826	197	in	in	ADP
ftr-332	2826	198	separation	separation	NOUN
ftr-332	2826	199	of	of	ADP
ftr-332	2826	200	income	income	NOUN
ftr-332	2826	201	recognition	recognition	NOUN
ftr-332	2826	202	from	from	ADP
ftr-332	2826	203	a	a	DET
ftr-332	2826	204	related	relate	VERB
ftr-332	2826	205	deduction	deduction	NOUN
ftr-332	2826	206	either	either	CCONJ
ftr-332	2826	207	between	between	ADP
ftr-332	2826	208	different	different	ADJ
ftr-332	2826	209	taxpayers	taxpayer	NOUN
ftr-332	2826	210	or	or	CCONJ
ftr-332	2826	211	between	between	ADP
ftr-332	2826	212	the	the	DET
ftr-332	2826	213	same	same	ADJ
ftr-332	2826	214	taxpayer	taxpayer	NOUN
ftr-332	2826	215	in	in	ADP
ftr-332	2826	216	different	different	ADJ
ftr-332	2826	217	tax	tax	NOUN
ftr-332	2826	218	years	year	NOUN
ftr-332	2826	219	;	;	PUNCT
ftr-332	2826	220	(	(	PUNCT
ftr-332	2826	221	12	12	X
ftr-332	2826	222	)	)	PUNCT
ftr-332	2826	223	the	the	DET
ftr-332	2826	224	transaction	transaction	NOUN
ftr-332	2826	225	has	have	VERB
ftr-332	2826	226	no	no	DET
ftr-332	2826	227	credible	credible	ADJ
ftr-332	2826	228	business	business	NOUN
ftr-332	2826	229	purpose	purpose	NOUN
ftr-332	2826	230	apart	apart	ADV
ftr-332	2826	231	from	from	ADP
ftr-332	2826	232	federal	federal	ADJ
ftr-332	2826	233	tax	tax	NOUN
ftr-332	2826	234	benefits	benefit	NOUN
ftr-332	2826	235	;	;	PUNCT
ftr-332	2826	236	(	(	PUNCT
ftr-332	2826	237	13	13	X
ftr-332	2826	238	)	)	PUNCT
ftr-332	2826	239	the	the	DET
ftr-332	2826	240	transaction	transaction	NOUN
ftr-332	2826	241	has	have	VERB
ftr-332	2826	242	no	no	DET
ftr-332	2826	243	meaningful	meaningful	ADJ
ftr-332	2826	244	potential	potential	NOUN
ftr-332	2826	245	for	for	ADP
ftr-332	2826	246	profit	profit	NOUN
ftr-332	2826	247	apart	apart	ADV
ftr-332	2826	248	from	from	ADP
ftr-332	2826	249	tax	tax	NOUN
ftr-332	2826	250	benefits	benefit	NOUN
ftr-332	2826	251	;	;	PUNCT
ftr-332	2826	252	(	(	PUNCT
ftr-332	2826	253	14	14	NUM
ftr-332	2826	254	)	)	PUNCT
ftr-332	2826	255	the	the	DET
ftr-332	2826	256	transaction	transaction	NOUN
ftr-332	2826	257	has	have	VERB
ftr-332	2826	258	no	no	DET
ftr-332	2826	259	significant	significant	ADJ
ftr-332	2826	260	risk	risk	NOUN
ftr-332	2826	261	of	of	ADP
ftr-332	2826	262	loss	loss	NOUN
ftr-332	2826	263	;	;	PUNCT
ftr-332	2826	264	(	(	PUNCT
ftr-332	2826	265	15	15	X
ftr-332	2826	266	)	)	PUNCT
ftr-332	2826	267	tax	tax	NOUN
ftr-332	2826	268	benefit	benefit	NOUN
ftr-332	2826	269	is	be	AUX
ftr-332	2826	270	artificially	artificially	ADV
ftr-332	2826	271	generated	generate	VERB
ftr-332	2826	272	by	by	ADP
ftr-332	2826	273	the	the	DET
ftr-332	2826	274	transaction	transaction	NOUN
ftr-332	2826	275	;	;	PUNCT
ftr-332	2826	276	(	(	PUNCT
ftr-332	2826	277	16	16	NUM
ftr-332	2826	278	)	)	PUNCT
ftr-332	2826	279	the	the	DET
ftr-332	2826	280	transaction	transaction	NOUN
ftr-332	2826	281	is	be	AUX
ftr-332	2826	282	pre	pre	ADJ
ftr-332	2826	283	-	-	ADJ
ftr-332	2826	284	packaged	packaged	ADJ
ftr-332	2826	285	;	;	PUNCT
ftr-332	2826	286	(	(	PUNCT
ftr-332	2826	287	17	17	NUM
ftr-332	2826	288	)	)	PUNCT
ftr-332	2826	289	the	the	DET
ftr-332	2826	290	transaction	transaction	NOUN
ftr-332	2826	291	is	be	AUX
ftr-332	2826	292	outside	outside	ADP
ftr-332	2826	293	the	the	DET
ftr-332	2826	294	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2826	295	ordinary	ordinary	ADJ
ftr-332	2826	296	business	business	NOUN
ftr-332	2826	297	operations	operation	NOUN
ftr-332	2826	298	.	.	PUNCT
ftr-332	2827	1			PUNCT
ftr-332	2827	2	the	the	DET
ftr-332	2827	3	seven	seven	NUM
ftr-332	2827	4	required	require	VERB
ftr-332	2827	5	subsequent	subsequent	ADJ
ftr-332	2827	6	inquiries	inquiry	NOUN
ftr-332	2827	7	:	:	PUNCT
ftr-332	2827	8	(	(	PUNCT
ftr-332	2827	9	1	1	X
ftr-332	2827	10	)	)	PUNCT
ftr-332	2827	11	is	be	AUX
ftr-332	2827	12	the	the	DET
ftr-332	2827	13	transaction	transaction	NOUN
ftr-332	2827	14	a	a	DET
ftr-332	2827	15	statutory	statutory	ADJ
ftr-332	2827	16	or	or	CCONJ
ftr-332	2827	17	regulatory	regulatory	ADJ
ftr-332	2827	18	election	election	NOUN
ftr-332	2827	19	?	?	PUNCT
ftr-332	2828	1	if	if	SCONJ
ftr-332	2828	2	so	so	ADV
ftr-332	2828	3	,	,	PUNCT
ftr-332	2828	4	then	then	ADV
ftr-332	2828	5	the	the	DET
ftr-332	2828	6	application	application	NOUN
ftr-332	2828	7	of	of	ADP
ftr-332	2828	8	the	the	DET
ftr-332	2828	9	doctrine	doctrine	NOUN
ftr-332	2828	10	should	should	AUX
ftr-332	2828	11	not	not	PART
ftr-332	2828	12	be	be	AUX
ftr-332	2828	13	pursued	pursue	VERB
ftr-332	2828	14	without	without	ADP
ftr-332	2828	15	specific	specific	ADJ
ftr-332	2828	16	approval	approval	NOUN
ftr-332	2828	17	of	of	ADP
ftr-332	2828	18	the	the	DET
ftr-332	2828	19	examiner‘s	examiner‘s	PROPN
ftr-332	2828	20	manager	manager	NOUN
ftr-332	2828	21	in	in	ADP
ftr-332	2828	22	consultation	consultation	NOUN
ftr-332	2828	23	with	with	ADP
ftr-332	2828	24	local	local	ADJ
ftr-332	2828	25	counsel	counsel	NOUN
ftr-332	2828	26	.	.	PUNCT
ftr-332	2829	1	(	(	PUNCT
ftr-332	2829	2	2	2	X
ftr-332	2829	3	)	)	PUNCT
ftr-332	2829	4	is	be	AUX
ftr-332	2829	5	the	the	DET
ftr-332	2829	6	transaction	transaction	NOUN
ftr-332	2829	7	subject	subject	ADJ
ftr-332	2829	8	to	to	ADP
ftr-332	2829	9	a	a	DET
ftr-332	2829	10	detailed	detailed	ADJ
ftr-332	2829	11	statutory	statutory	ADJ
ftr-332	2829	12	or	or	CCONJ
ftr-332	2829	13	regulatory	regulatory	ADJ
ftr-332	2829	14	scheme	scheme	NOUN
ftr-332	2829	15	?	?	PUNCT
ftr-332	2830	1	if	if	SCONJ
ftr-332	2830	2	so	so	ADV
ftr-332	2830	3	,	,	PUNCT
ftr-332	2830	4	and	and	CCONJ
ftr-332	2830	5	the	the	DET
ftr-332	2830	6	transaction	transaction	NOUN
ftr-332	2830	7	complies	comply	VERB
ftr-332	2830	8	with	with	ADP
ftr-332	2830	9	this	this	DET
ftr-332	2830	10	scheme	scheme	NOUN
ftr-332	2830	11	,	,	PUNCT
ftr-332	2830	12	then	then	ADV
ftr-332	2830	13	the	the	DET
ftr-332	2830	14	application	application	NOUN
ftr-332	2830	15	of	of	ADP
ftr-332	2830	16	the	the	DET
ftr-332	2830	17	doctrine	doctrine	NOUN
ftr-332	2830	18	should	should	AUX
ftr-332	2830	19	not	not	PART
ftr-332	2830	20	be	be	AUX
ftr-332	2830	21	pursued	pursue	VERB
ftr-332	2830	22	without	without	ADP
ftr-332	2830	23	specific	specific	ADJ
ftr-332	2830	24	approval	approval	NOUN
ftr-332	2830	25	of	of	ADP
ftr-332	2830	26	the	the	DET
ftr-332	2830	27	examiner‘s	examiner‘s	PROPN
ftr-332	2830	28	manager	manager	NOUN
ftr-332	2830	29	in	in	ADP
ftr-332	2830	30	consultation	consultation	NOUN
ftr-332	2830	31	with	with	ADP
ftr-332	2830	32	local	local	ADJ
ftr-332	2830	33	counsel	counsel	NOUN
ftr-332	2830	34	.	.	PUNCT
ftr-332	2831	1	(	(	PUNCT
ftr-332	2831	2	3	3	X
ftr-332	2831	3	)	)	PUNCT
ftr-332	2831	4	does	do	AUX
ftr-332	2831	5	precedent	precedent	NOUN
ftr-332	2831	6	exist	exist	VERB
ftr-332	2831	7	(	(	PUNCT
ftr-332	2831	8	judicial	judicial	ADJ
ftr-332	2831	9	or	or	CCONJ
ftr-332	2831	10	administrative	administrative	ADJ
ftr-332	2831	11	)	)	PUNCT
ftr-332	2831	12	that	that	SCONJ
ftr-332	2831	13	either	either	CCONJ
ftr-332	2831	14	rejects	reject	VERB
ftr-332	2831	15	the	the	DET
ftr-332	2831	16	application	application	NOUN
ftr-332	2831	17	of	of	ADP
ftr-332	2831	18	the	the	DET
ftr-332	2831	19	economic	economic	ADJ
ftr-332	2831	20	substance	substance	NOUN
ftr-332	2831	21	doctrine	doctrine	NOUN
ftr-332	2831	22	to	to	ADP
ftr-332	2831	23	the	the	DET
ftr-332	2831	24	type	type	NOUN
ftr-332	2831	25	of	of	ADP
ftr-332	2831	26	transaction	transaction	NOUN
ftr-332	2831	27	or	or	CCONJ
ftr-332	2831	28	a	a	DET
ftr-332	2831	29	substantially	substantially	ADV
ftr-332	2831	30	similar	similar	ADJ
ftr-332	2831	31	transaction	transaction	NOUN
ftr-332	2831	32	or	or	CCONJ
ftr-332	2831	33	upholds	uphold	VERB
ftr-332	2831	34	the	the	DET
ftr-332	2831	35	transaction	transaction	NOUN
ftr-332	2831	36	and	and	CCONJ
ftr-332	2831	37	makes	make	VERB
ftr-332	2831	38	no	no	DET
ftr-332	2831	39	reference	reference	NOUN
ftr-332	2831	40	to	to	ADP
ftr-332	2831	41	the	the	DET
ftr-332	2831	42	doctrine	doctrine	NOUN
ftr-332	2831	43	when	when	SCONJ
ftr-332	2831	44	considering	consider	VERB
ftr-332	2831	45	the	the	DET
ftr-332	2831	46	transaction	transaction	NOUN
ftr-332	2831	47	?	?	PUNCT
ftr-332	2832	1	if	if	SCONJ
ftr-332	2832	2	so	so	ADV
ftr-332	2832	3	,	,	PUNCT
ftr-332	2832	4	then	then	ADV
ftr-332	2832	5	the	the	DET
ftr-332	2832	6	application	application	NOUN
ftr-332	2832	7	of	of	ADP
ftr-332	2832	8	the	the	DET
ftr-332	2832	9	doctrine	doctrine	NOUN
ftr-332	2832	10	should	should	AUX
ftr-332	2832	11	not	not	PART
ftr-332	2832	12	be	be	AUX
ftr-332	2832	13	pursued	pursue	VERB
ftr-332	2832	14	without	without	ADP
ftr-332	2832	15	specific	specific	ADJ
ftr-332	2832	16	approval	approval	NOUN
ftr-332	2832	17	of	of	ADP
ftr-332	2832	18	the	the	DET
ftr-332	2832	19	examiner‘s	examiner‘s	PROPN
ftr-332	2832	20	manager	manager	NOUN
ftr-332	2832	21	in	in	ADP
ftr-332	2832	22	consultation	consultation	NOUN
ftr-332	2832	23	with	with	ADP
ftr-332	2832	24	local	local	ADJ
ftr-332	2832	25	counsel	counsel	NOUN
ftr-332	2832	26	.	.	PUNCT
ftr-332	2833	1	(	(	PUNCT
ftr-332	2833	2	4	4	X
ftr-332	2833	3	)	)	PUNCT
ftr-332	2833	4	does	do	AUX
ftr-332	2833	5	the	the	DET
ftr-332	2833	6	transaction	transaction	NOUN
ftr-332	2833	7	involve	involve	VERB
ftr-332	2833	8	tax	tax	NOUN
ftr-332	2833	9	credits	credit	NOUN
ftr-332	2833	10	(	(	PUNCT
ftr-332	2833	11	e.g.	e.g.	ADV
ftr-332	2833	12	,	,	PUNCT
ftr-332	2833	13	low	low	ADJ
ftr-332	2833	14	income	income	NOUN
ftr-332	2833	15	housing	housing	NOUN
ftr-332	2833	16	credit	credit	NOUN
ftr-332	2833	17	,	,	PUNCT
ftr-332	2833	18	alternative	alternative	ADJ
ftr-332	2833	19	energy	energy	NOUN
ftr-332	2833	20	credits	credit	NOUN
ftr-332	2833	21	)	)	PUNCT
ftr-332	2833	22	that	that	PRON
ftr-332	2833	23	are	be	AUX
ftr-332	2833	24	designed	design	VERB
ftr-332	2833	25	by	by	ADP
ftr-332	2833	26	congress	congress	PROPN
ftr-332	2833	27	to	to	PART
ftr-332	2833	28	encourage	encourage	VERB
ftr-332	2833	29	certain	certain	ADJ
ftr-332	2833	30	transactions	transaction	NOUN
ftr-332	2833	31	that	that	PRON
ftr-332	2833	32	would	would	AUX
ftr-332	2833	33	not	not	PART
ftr-332	2833	34	be	be	AUX
ftr-332	2833	35	undertaken	undertake	VERB
ftr-332	2833	36	but	but	CCONJ
ftr-332	2833	37	for	for	ADP
ftr-332	2833	38	the	the	DET
ftr-332	2833	39	credits	credit	NOUN
ftr-332	2833	40	?	?	PUNCT
ftr-332	2834	1	if	if	SCONJ
ftr-332	2834	2	so	so	ADV
ftr-332	2834	3	,	,	PUNCT
ftr-332	2834	4	then	then	ADV
ftr-332	2834	5	the	the	DET
ftr-332	2834	6	application	application	NOUN
ftr-332	2834	7	of	of	ADP
ftr-332	2834	8	the	the	DET
ftr-332	2834	9	doctrine	doctrine	NOUN
ftr-332	2834	10	should	should	AUX
ftr-332	2834	11	not	not	PART
ftr-332	2834	12	be	be	AUX
ftr-332	2834	13	pursued	pursue	VERB
ftr-332	2834	14	without	without	ADP
ftr-332	2834	15	specific	specific	ADJ
ftr-332	2834	16	approval	approval	NOUN
ftr-332	2834	17	of	of	ADP
ftr-332	2834	18	the	the	DET
ftr-332	2834	19	examiner‘s	examiner‘s	PROPN
ftr-332	2834	20	manager	manager	NOUN
ftr-332	2834	21	in	in	ADP
ftr-332	2834	22	consultation	consultation	NOUN
ftr-332	2834	23	with	with	ADP
ftr-332	2834	24	local	local	ADJ
ftr-332	2834	25	counsel	counsel	NOUN
ftr-332	2834	26	.	.	PUNCT
ftr-332	2835	1	(	(	PUNCT
ftr-332	2835	2	5	5	X
ftr-332	2835	3	)	)	PUNCT
ftr-332	2835	4	does	do	VERB
ftr-332	2835	5	another	another	DET
ftr-332	2835	6	judicial	judicial	ADJ
ftr-332	2835	7	doctrine	doctrine	NOUN
ftr-332	2835	8	(	(	PUNCT
ftr-332	2835	9	e.g.	e.g.	ADV
ftr-332	2835	10	,	,	PUNCT
ftr-332	2835	11	substance	substance	NOUN
ftr-332	2835	12	over	over	ADP
ftr-332	2835	13	form	form	NOUN
ftr-332	2835	14	or	or	CCONJ
ftr-332	2835	15	step	step	NOUN
ftr-332	2835	16	transaction	transaction	NOUN
ftr-332	2835	17	)	)	PUNCT
ftr-332	2835	18	more	more	ADV
ftr-332	2835	19	appropriately	appropriately	ADV
ftr-332	2835	20	address	address	VERB
ftr-332	2835	21	the	the	DET
ftr-332	2835	22	noncompliance	noncompliance	NOUN
ftr-332	2835	23	that	that	PRON
ftr-332	2835	24	is	be	AUX
ftr-332	2835	25	being	be	AUX
ftr-332	2835	26	examined	examine	VERB
ftr-332	2835	27	?	?	PUNCT
ftr-332	2836	1	if	if	SCONJ
ftr-332	2836	2	so	so	ADV
ftr-332	2836	3	,	,	PUNCT
ftr-332	2836	4	those	those	DET
ftr-332	2836	5	doctrines	doctrine	NOUN
ftr-332	2836	6	should	should	AUX
ftr-332	2836	7	be	be	AUX
ftr-332	2836	8	applied	apply	VERB
ftr-332	2836	9	and	and	CCONJ
ftr-332	2836	10	not	not	PART
ftr-332	2836	11	the	the	DET
ftr-332	2836	12	economic	economic	ADJ
ftr-332	2836	13	substance	substance	NOUN
ftr-332	2836	14	doctrine	doctrine	NOUN
ftr-332	2836	15	.	.	PUNCT
ftr-332	2837	1	to	to	PART
ftr-332	2837	2	determine	determine	VERB
ftr-332	2837	3	whether	whether	SCONJ
ftr-332	2837	4	another	another	DET
ftr-332	2837	5	judicial	judicial	ADJ
ftr-332	2837	6	doctrine	doctrine	NOUN
ftr-332	2837	7	is	be	AUX
ftr-332	2837	8	more	more	ADV
ftr-332	2837	9	appropriate	appropriate	ADJ
ftr-332	2837	10	to	to	PART
ftr-332	2837	11	challenge	challenge	VERB
ftr-332	2837	12	a	a	DET
ftr-332	2837	13	transaction	transaction	NOUN
ftr-332	2837	14	,	,	PUNCT
ftr-332	2837	15	an	an	DET
ftr-332	2837	16	examiner	examiner	NOUN
ftr-332	2837	17	should	should	AUX
ftr-332	2837	18	seek	seek	VERB
ftr-332	2837	19	the	the	DET
ftr-332	2837	20	advice	advice	NOUN
ftr-332	2837	21	of	of	ADP
ftr-332	2837	22	the	the	DET
ftr-332	2837	23	examiner‘s	examiner‘s	PROPN
ftr-332	2837	24	manager	manager	NOUN
ftr-332	2837	25	in	in	ADP
ftr-332	2837	26	consultation	consultation	NOUN
ftr-332	2837	27	with	with	ADP
ftr-332	2837	28	local	local	ADJ
ftr-332	2837	29	counsel	counsel	NOUN
ftr-332	2837	30	.	.	PUNCT
ftr-332	2838	1	320	320	NUM
ftr-332	2838	2	florida	florida	PROPN
ftr-332	2838	3	tax	tax	NOUN
ftr-332	2838	4	review	review	NOUN
ftr-332	2838	5	[	[	X
ftr-332	2838	6	vol	vol	NOUN
ftr-332	2838	7	.	.	PUNCT
ftr-332	2839	1	12:5	12:5	NUM
ftr-332	2839	2	(	(	PUNCT
ftr-332	2839	3	6	6	NUM
ftr-332	2839	4	)	)	PUNCT
ftr-332	2839	5	does	do	AUX
ftr-332	2839	6	recharacterizing	recharacterize	VERB
ftr-332	2839	7	a	a	DET
ftr-332	2839	8	transaction	transaction	NOUN
ftr-332	2839	9	(	(	PUNCT
ftr-332	2839	10	e.g.	e.g.	ADV
ftr-332	2839	11	,	,	PUNCT
ftr-332	2839	12	recharacterizing	recharacterize	VERB
ftr-332	2839	13	debt	debt	NOUN
ftr-332	2839	14	as	as	ADP
ftr-332	2839	15	equity	equity	NOUN
ftr-332	2839	16	,	,	PUNCT
ftr-332	2839	17	recharacterizing	recharacterize	VERB
ftr-332	2839	18	someone	someone	PRON
ftr-332	2839	19	as	as	ADP
ftr-332	2839	20	an	an	DET
ftr-332	2839	21	agent	agent	NOUN
ftr-332	2839	22	of	of	ADP
ftr-332	2839	23	another	another	PRON
ftr-332	2839	24	,	,	PUNCT
ftr-332	2839	25	recharacterizing	recharacterize	VERB
ftr-332	2839	26	a	a	DET
ftr-332	2839	27	partnership	partnership	NOUN
ftr-332	2839	28	interest	interest	NOUN
ftr-332	2839	29	as	as	ADP
ftr-332	2839	30	another	another	DET
ftr-332	2839	31	kind	kind	NOUN
ftr-332	2839	32	of	of	ADP
ftr-332	2839	33	interest	interest	NOUN
ftr-332	2839	34	,	,	PUNCT
ftr-332	2839	35	or	or	CCONJ
ftr-332	2839	36	recharacterizing	recharacterize	VERB
ftr-332	2839	37	a	a	DET
ftr-332	2839	38	collection	collection	NOUN
ftr-332	2839	39	of	of	ADP
ftr-332	2839	40	financial	financial	ADJ
ftr-332	2839	41	products	product	NOUN
ftr-332	2839	42	as	as	ADP
ftr-332	2839	43	another	another	DET
ftr-332	2839	44	kind	kind	NOUN
ftr-332	2839	45	of	of	ADP
ftr-332	2839	46	interest	interest	NOUN
ftr-332	2839	47	)	)	PUNCT
ftr-332	2839	48	more	more	ADV
ftr-332	2839	49	appropriately	appropriately	ADV
ftr-332	2839	50	address	address	VERB
ftr-332	2839	51	the	the	DET
ftr-332	2839	52	noncompliance	noncompliance	NOUN
ftr-332	2839	53	that	that	PRON
ftr-332	2839	54	is	be	AUX
ftr-332	2839	55	being	be	AUX
ftr-332	2839	56	examined	examine	VERB
ftr-332	2839	57	?	?	PUNCT
ftr-332	2840	1	if	if	SCONJ
ftr-332	2840	2	so	so	ADV
ftr-332	2840	3	,	,	PUNCT
ftr-332	2840	4	recharacterization	recharacterization	NOUN
ftr-332	2840	5	should	should	AUX
ftr-332	2840	6	be	be	AUX
ftr-332	2840	7	applied	apply	VERB
ftr-332	2840	8	and	and	CCONJ
ftr-332	2840	9	not	not	PART
ftr-332	2840	10	the	the	DET
ftr-332	2840	11	economic	economic	ADJ
ftr-332	2840	12	substance	substance	NOUN
ftr-332	2840	13	doctrine	doctrine	NOUN
ftr-332	2840	14	.	.	PUNCT
ftr-332	2841	1	to	to	PART
ftr-332	2841	2	determine	determine	VERB
ftr-332	2841	3	whether	whether	SCONJ
ftr-332	2841	4	recharacterization	recharacterization	NOUN
ftr-332	2841	5	is	be	AUX
ftr-332	2841	6	more	more	ADV
ftr-332	2841	7	appropriate	appropriate	ADJ
ftr-332	2841	8	to	to	PART
ftr-332	2841	9	challenge	challenge	VERB
ftr-332	2841	10	a	a	DET
ftr-332	2841	11	transaction	transaction	NOUN
ftr-332	2841	12	,	,	PUNCT
ftr-332	2841	13	an	an	DET
ftr-332	2841	14	examiner	examiner	NOUN
ftr-332	2841	15	should	should	AUX
ftr-332	2841	16	seek	seek	VERB
ftr-332	2841	17	the	the	DET
ftr-332	2841	18	advice	advice	NOUN
ftr-332	2841	19	of	of	ADP
ftr-332	2841	20	the	the	DET
ftr-332	2841	21	examiner‘s	examiner‘s	PROPN
ftr-332	2841	22	manager	manager	NOUN
ftr-332	2841	23	in	in	ADP
ftr-332	2841	24	consultation	consultation	NOUN
ftr-332	2841	25	with	with	ADP
ftr-332	2841	26	local	local	ADJ
ftr-332	2841	27	counsel	counsel	NOUN
ftr-332	2841	28	.	.	PUNCT
ftr-332	2842	1	(	(	PUNCT
ftr-332	2842	2	7	7	X
ftr-332	2842	3	)	)	PUNCT
ftr-332	2842	4	in	in	ADP
ftr-332	2842	5	considering	consider	VERB
ftr-332	2842	6	all	all	DET
ftr-332	2842	7	the	the	DET
ftr-332	2842	8	arguments	argument	NOUN
ftr-332	2842	9	available	available	ADJ
ftr-332	2842	10	to	to	PART
ftr-332	2842	11	challenge	challenge	VERB
ftr-332	2842	12	a	a	DET
ftr-332	2842	13	claimed	claim	VERB
ftr-332	2842	14	tax	tax	NOUN
ftr-332	2842	15	result	result	NOUN
ftr-332	2842	16	,	,	PUNCT
ftr-332	2842	17	is	be	AUX
ftr-332	2842	18	the	the	DET
ftr-332	2842	19	application	application	NOUN
ftr-332	2842	20	of	of	ADP
ftr-332	2842	21	the	the	DET
ftr-332	2842	22	doctrine	doctrine	NOUN
ftr-332	2842	23	among	among	ADP
ftr-332	2842	24	the	the	DET
ftr-332	2842	25	strongest	strong	ADJ
ftr-332	2842	26	arguments	argument	NOUN
ftr-332	2842	27	available	available	ADJ
ftr-332	2842	28	?	?	PUNCT
ftr-332	2843	1	if	if	SCONJ
ftr-332	2843	2	not	not	PART
ftr-332	2843	3	,	,	PUNCT
ftr-332	2843	4	then	then	ADV
ftr-332	2843	5	the	the	DET
ftr-332	2843	6	application	application	NOUN
ftr-332	2843	7	of	of	ADP
ftr-332	2843	8	the	the	DET
ftr-332	2843	9	doctrine	doctrine	NOUN
ftr-332	2843	10	should	should	AUX
ftr-332	2843	11	not	not	PART
ftr-332	2843	12	be	be	AUX
ftr-332	2843	13	pursued	pursue	VERB
ftr-332	2843	14	without	without	ADP
ftr-332	2843	15	specific	specific	ADJ
ftr-332	2843	16	approval	approval	NOUN
ftr-332	2843	17	of	of	ADP
ftr-332	2843	18	the	the	DET
ftr-332	2843	19	examiner‘s	examiner‘s	PROPN
ftr-332	2843	20	manager	manager	NOUN
ftr-332	2843	21	in	in	ADP
ftr-332	2843	22	consultation	consultation	NOUN
ftr-332	2843	23	with	with	ADP
ftr-332	2843	24	local	local	ADJ
ftr-332	2843	25	counsel	counsel	NOUN
ftr-332	2843	26	.	.	PUNCT
ftr-332	2844	1			NOUN
ftr-332	2844	2	approval	approval	NOUN
ftr-332	2844	3	process	process	NOUN
ftr-332	2844	4	.	.	PUNCT
ftr-332	2845	1	if	if	SCONJ
ftr-332	2845	2	an	an	DET
ftr-332	2845	3	examiner	examiner	NOUN
ftr-332	2845	4	completes	complete	VERB
ftr-332	2845	5	the	the	DET
ftr-332	2845	6	inquiries	inquiry	NOUN
ftr-332	2845	7	described	describe	VERB
ftr-332	2845	8	above	above	ADV
ftr-332	2845	9	and	and	CCONJ
ftr-332	2845	10	concludes	conclude	VERB
ftr-332	2845	11	that	that	SCONJ
ftr-332	2845	12	it	it	PRON
ftr-332	2845	13	is	be	AUX
ftr-332	2845	14	appropriate	appropriate	ADJ
ftr-332	2845	15	to	to	PART
ftr-332	2845	16	seek	seek	VERB
ftr-332	2845	17	approval	approval	NOUN
ftr-332	2845	18	for	for	ADP
ftr-332	2845	19	the	the	DET
ftr-332	2845	20	application	application	NOUN
ftr-332	2845	21	of	of	ADP
ftr-332	2845	22	the	the	DET
ftr-332	2845	23	economic	economic	ADJ
ftr-332	2845	24	substance	substance	NOUN
ftr-332	2845	25	doctrine	doctrine	NOUN
ftr-332	2845	26	,	,	PUNCT
ftr-332	2845	27	the	the	DET
ftr-332	2845	28	examiner	examiner	NOUN
ftr-332	2845	29	,	,	PUNCT
ftr-332	2845	30	in	in	ADP
ftr-332	2845	31	consultation	consultation	NOUN
ftr-332	2845	32	with	with	ADP
ftr-332	2845	33	his	his	PRON
ftr-332	2845	34	or	or	CCONJ
ftr-332	2845	35	her	her	PRON
ftr-332	2845	36	manager	manager	NOUN
ftr-332	2845	37	and	and	CCONJ
ftr-332	2845	38	territory	territory	NOUN
ftr-332	2845	39	manager	manager	NOUN
ftr-332	2845	40	,	,	PUNCT
ftr-332	2845	41	should	should	AUX
ftr-332	2845	42	describe	describe	VERB
ftr-332	2845	43	the	the	DET
ftr-332	2845	44	analysis	analysis	NOUN
ftr-332	2845	45	in	in	ADP
ftr-332	2845	46	writing	writing	NOUN
ftr-332	2845	47	for	for	ADP
ftr-332	2845	48	the	the	DET
ftr-332	2845	49	appropriate	appropriate	ADJ
ftr-332	2845	50	director	director	NOUN
ftr-332	2845	51	of	of	ADP
ftr-332	2845	52	field	field	NOUN
ftr-332	2845	53	operations	operation	NOUN
ftr-332	2845	54	,	,	PUNCT
ftr-332	2845	55	whose	whose	DET
ftr-332	2845	56	approval	approval	NOUN
ftr-332	2845	57	is	be	AUX
ftr-332	2845	58	required	require	VERB
ftr-332	2845	59	.	.	PUNCT
ftr-332	2846	1			NOUN
ftr-332	2846	2	penalties	penalty	NOUN
ftr-332	2846	3	limitation	limitation	NOUN
ftr-332	2846	4	.	.	PUNCT
ftr-332	2847	1	until	until	SCONJ
ftr-332	2847	2	further	further	ADJ
ftr-332	2847	3	guidance	guidance	NOUN
ftr-332	2847	4	is	be	AUX
ftr-332	2847	5	issued	issue	VERB
ftr-332	2847	6	,	,	PUNCT
ftr-332	2847	7	the	the	DET
ftr-332	2847	8	penalties	penalty	NOUN
ftr-332	2847	9	provided	provide	VERB
ftr-332	2847	10	in	in	ADP
ftr-332	2847	11	§	§	PROPN
ftr-332	2847	12	§	§	NOUN
ftr-332	2847	13	6662(b)(6	6662(b)(6	NOUN
ftr-332	2847	14	)	)	PUNCT
ftr-332	2847	15	and	and	CCONJ
ftr-332	2847	16	(	(	PUNCT
ftr-332	2847	17	i	i	NOUN
ftr-332	2847	18	)	)	PUNCT
ftr-332	2847	19	and	and	CCONJ
ftr-332	2847	20	6676	6676	NUM
ftr-332	2847	21	are	be	AUX
ftr-332	2847	22	limited	limit	VERB
ftr-332	2847	23	to	to	ADP
ftr-332	2847	24	the	the	DET
ftr-332	2847	25	application	application	NOUN
ftr-332	2847	26	of	of	ADP
ftr-332	2847	27	the	the	DET
ftr-332	2847	28	economic	economic	ADJ
ftr-332	2847	29	substance	substance	NOUN
ftr-332	2847	30	doctrine	doctrine	NOUN
ftr-332	2847	31	and	and	CCONJ
ftr-332	2847	32	may	may	AUX
ftr-332	2847	33	not	not	PART
ftr-332	2847	34	be	be	AUX
ftr-332	2847	35	imposed	impose	VERB
ftr-332	2847	36	due	due	ADP
ftr-332	2847	37	to	to	ADP
ftr-332	2847	38	the	the	DET
ftr-332	2847	39	application	application	NOUN
ftr-332	2847	40	of	of	ADP
ftr-332	2847	41	any	any	DET
ftr-332	2847	42	other	other	ADJ
ftr-332	2847	43	―similar	―similar	ADJ
ftr-332	2847	44	rule	rule	NOUN
ftr-332	2847	45	of	of	ADP
ftr-332	2847	46	law‖	law‖	PUNCT
ftr-332	2847	47	or	or	CCONJ
ftr-332	2847	48	judicial	judicial	ADJ
ftr-332	2847	49	doctrine	doctrine	NOUN
ftr-332	2847	50	(	(	PUNCT
ftr-332	2847	51	e.g.	e.g.	ADV
ftr-332	2847	52	,	,	PUNCT
ftr-332	2847	53	step	step	NOUN
ftr-332	2847	54	transaction	transaction	NOUN
ftr-332	2847	55	doctrine	doctrine	NOUN
ftr-332	2847	56	,	,	PUNCT
ftr-332	2847	57	substance	substance	NOUN
ftr-332	2847	58	over	over	ADP
ftr-332	2847	59	form	form	NOUN
ftr-332	2847	60	or	or	CCONJ
ftr-332	2847	61	sham	sham	ADJ
ftr-332	2847	62	transaction	transaction	NOUN
ftr-332	2847	63	)	)	PUNCT
ftr-332	2847	64	.	.	PUNCT
ftr-332	2848	1			PROPN
ftr-332	2849	1	really	really	ADV
ftr-332	2849	2	!	!	PUNCT
ftr-332	2849	3	?	?	PUNCT
ftr-332	2850	1	the	the	DET
ftr-332	2850	2	final	final	ADJ
ftr-332	2850	3	sentence	sentence	NOUN
ftr-332	2850	4	of	of	ADP
ftr-332	2850	5	the	the	DET
ftr-332	2850	6	directive	directive	NOUN
ftr-332	2850	7	reads	read	VERB
ftr-332	2850	8	as	as	SCONJ
ftr-332	2850	9	follows	follow	VERB
ftr-332	2850	10	:	:	PUNCT
ftr-332	2850	11	―this	―this	DET
ftr-332	2850	12	lb&i	lb&i	NOUN
ftr-332	2850	13	directive	directive	NOUN
ftr-332	2850	14	is	be	AUX
ftr-332	2850	15	not	not	PART
ftr-332	2850	16	an	an	DET
ftr-332	2850	17	official	official	ADJ
ftr-332	2850	18	pronouncement	pronouncement	NOUN
ftr-332	2850	19	of	of	ADP
ftr-332	2850	20	law	law	NOUN
ftr-332	2850	21	,	,	PUNCT
ftr-332	2850	22	and	and	CCONJ
ftr-332	2850	23	can	can	AUX
ftr-332	2850	24	not	not	PART
ftr-332	2850	25	be	be	AUX
ftr-332	2850	26	used	use	VERB
ftr-332	2850	27	,	,	PUNCT
ftr-332	2850	28	cited	cite	VERB
ftr-332	2850	29	,	,	PUNCT
ftr-332	2850	30	or	or	CCONJ
ftr-332	2850	31	relied	rely	VERB
ftr-332	2850	32	upon	upon	SCONJ
ftr-332	2850	33	as	as	SCONJ
ftr-332	2850	34	such.‖	such.‖	PROPN
ftr-332	2850	35	c.	c.	NOUN
ftr-332	2850	36	―i’m	―i’m	ADJ
ftr-332	2850	37	not	not	PART
ftr-332	2850	38	sure	sure	ADJ
ftr-332	2850	39	how	how	SCONJ
ftr-332	2850	40	important	important	ADJ
ftr-332	2850	41	it	it	PRON
ftr-332	2850	42	is	be	AUX
ftr-332	2850	43	to	to	PART
ftr-332	2850	44	have	have	VERB
ftr-332	2850	45	formal	formal	ADJ
ftr-332	2850	46	guidance	guidance	NOUN
ftr-332	2850	47	—	—	PUNCT
ftr-332	2850	48	this	this	PRON
ftr-332	2850	49	is	be	AUX
ftr-332	2850	50	what	what	PRON
ftr-332	2850	51	’s	’s	AUX
ftr-332	2850	52	supposed	suppose	VERB
ftr-332	2850	53	to	to	PART
ftr-332	2850	54	be	be	AUX
ftr-332	2850	55	issued	issue	VERB
ftr-332	2850	56	.	.	PUNCT
ftr-332	2851	1	it	it	PRON
ftr-332	2851	2	sets	set	VERB
ftr-332	2851	3	forth	forth	ADP
ftr-332	2851	4	the	the	DET
ftr-332	2851	5	procedures	procedure	NOUN
ftr-332	2851	6	that	that	PRON
ftr-332	2851	7	exam	exam	NOUN
ftr-332	2851	8	,	,	PUNCT
ftr-332	2851	9	counsel	counsel	NOUN
ftr-332	2851	10	,	,	PUNCT
ftr-332	2851	11	[	[	X
ftr-332	2851	12	and	and	CCONJ
ftr-332	2851	13	]	]	PUNCT
ftr-332	2851	14	managers	manager	NOUN
ftr-332	2851	15	need	need	VERB
ftr-332	2851	16	to	to	PART
ftr-332	2851	17	follow	follow	VERB
ftr-332	2851	18	.	.	PUNCT
ftr-332	2851	19	.	.	PUNCT
ftr-332	2851	20	.	.	PUNCT
ftr-332	2852	1	who	who	PRON
ftr-332	2852	2	’s	’	VERB
ftr-332	2852	3	the	the	DET
ftr-332	2852	4	formal	formal	ADJ
ftr-332	2852	5	guidance	guidance	NOUN
ftr-332	2852	6	supposed	suppose	VERB
ftr-332	2852	7	to	to	PART
ftr-332	2852	8	benefit?‖	benefit?‖	VERB
ftr-332	2852	9	mark	mark	VERB
ftr-332	2852	10	silverman	silverman	NOUN
ftr-332	2852	11	,	,	PUNCT
ftr-332	2852	12	2011	2011	NUM
ftr-332	2852	13	tnt	tnt	NOUN
ftr-332	2852	14	137	137	NUM
ftr-332	2852	15	-	-	SYM
ftr-332	2852	16	1	1	NUM
ftr-332	2852	17	.	.	PUNCT
ftr-332	2852	18	deborah	deborah	PROPN
ftr-332	2852	19	butler	butler	PROPN
ftr-332	2852	20	states	state	VERB
ftr-332	2852	21	that	that	SCONJ
ftr-332	2852	22	taxpayers	taxpayer	NOUN
ftr-332	2852	23	may	may	AUX
ftr-332	2852	24	not	not	PART
ftr-332	2852	25	rely	rely	VERB
ftr-332	2852	26	on	on	ADP
ftr-332	2852	27	this	this	DET
ftr-332	2852	28	guidance	guidance	NOUN
ftr-332	2852	29	.	.	PUNCT
ftr-332	2853	1	c.	c.	NOUN
ftr-332	2853	2	disclosure	disclosure	PROPN
ftr-332	2853	3	and	and	CCONJ
ftr-332	2853	4	settlement	settlement	NOUN
ftr-332	2853	5	there	there	PRON
ftr-332	2853	6	were	be	VERB
ftr-332	2853	7	no	no	DET
ftr-332	2853	8	significant	significant	ADJ
ftr-332	2853	9	developments	development	NOUN
ftr-332	2853	10	regarding	regard	VERB
ftr-332	2853	11	this	this	DET
ftr-332	2853	12	topic	topic	NOUN
ftr-332	2853	13	during	during	ADP
ftr-332	2853	14	2011	2011	NUM
ftr-332	2853	15	.	.	PUNCT
ftr-332	2854	1	2012	2012	NUM
ftr-332	2854	2	]	]	PUNCT
ftr-332	2854	3	recent	recent	ADJ
ftr-332	2854	4	developments	development	NOUN
ftr-332	2854	5	in	in	ADP
ftr-332	2854	6	federal	federal	ADJ
ftr-332	2854	7	income	income	NOUN
ftr-332	2854	8	taxation	taxation	NOUN
ftr-332	2854	9	321	321	NUM
ftr-332	2854	10	d.	d.	NOUN
ftr-332	2854	11	tax	tax	NOUN
ftr-332	2854	12	shelter	shelter	NOUN
ftr-332	2854	13	penalties	penalty	NOUN
ftr-332	2854	14	,	,	PUNCT
ftr-332	2854	15	etc	etc	X
ftr-332	2854	16	.	.	X
ftr-332	2855	1	1	1	X
ftr-332	2855	2	.	.	X
ftr-332	2856	1	if	if	SCONJ
ftr-332	2856	2	it	it	PRON
ftr-332	2856	3	’s	’	VERB
ftr-332	2856	4	―too	―too	ADV
ftr-332	2856	5	good	good	ADJ
ftr-332	2856	6	to	to	PART
ftr-332	2856	7	be	be	AUX
ftr-332	2856	8	true,‖	true,‖	PROPN
ftr-332	2856	9	it	it	PRON
ftr-332	2856	10	ai	ai	VERB
ftr-332	2856	11	n’t	not	PART
ftr-332	2856	12	true	true	ADJ
ftr-332	2856	13	.	.	PUNCT
ftr-332	2857	1	gustashaw	gustashaw	PROPN
ftr-332	2857	2	v.	v.	PROPN
ftr-332	2857	3	commissioner	commissioner	PROPN
ftr-332	2857	4	,	,	PUNCT
ftr-332	2857	5	t.c	t.c	PROPN
ftr-332	2857	6	.	.	PROPN
ftr-332	2857	7	memo	memo	NOUN
ftr-332	2857	8	.	.	PUNCT
ftr-332	2858	1	2011	2011	NUM
ftr-332	2858	2	-	-	SYM
ftr-332	2858	3	195	195	NUM
ftr-332	2858	4	(	(	PUNCT
ftr-332	2858	5	8/11/11	8/11/11	NUM
ftr-332	2858	6	)	)	PUNCT
ftr-332	2858	7	.	.	PUNCT
ftr-332	2859	1	in	in	ADP
ftr-332	2859	2	an	an	DET
ftr-332	2859	3	opinion	opinion	NOUN
ftr-332	2859	4	by	by	ADP
ftr-332	2859	5	judge	judge	PROPN
ftr-332	2859	6	halpern	halpern	PROPN
ftr-332	2859	7	,	,	PUNCT
ftr-332	2859	8	the	the	DET
ftr-332	2859	9	tax	tax	NOUN
ftr-332	2859	10	court	court	NOUN
ftr-332	2859	11	upheld	uphold	VERB
ftr-332	2859	12	accuracy	accuracy	NOUN
ftr-332	2859	13	related	relate	VERB
ftr-332	2859	14	penalties	penalty	NOUN
ftr-332	2859	15	of	of	ADP
ftr-332	2859	16	over	over	ADP
ftr-332	2859	17	$	$	SYM
ftr-332	2859	18	1,000,000	1,000,000	NUM
ftr-332	2859	19	against	against	ADP
ftr-332	2859	20	an	an	DET
ftr-332	2859	21	investor	investor	NOUN
ftr-332	2859	22	in	in	ADP
ftr-332	2859	23	a	a	DET
ftr-332	2859	24	cards	card	NOUN
ftr-332	2859	25	tax	tax	NOUN
ftr-332	2859	26	shelter	shelter	NOUN
ftr-332	2859	27	,	,	PUNCT
ftr-332	2859	28	with	with	ADP
ftr-332	2859	29	respect	respect	NOUN
ftr-332	2859	30	to	to	ADP
ftr-332	2859	31	which	which	PRON
ftr-332	2859	32	the	the	DET
ftr-332	2859	33	investor	investor	NOUN
ftr-332	2859	34	had	have	VERB
ftr-332	2859	35	an	an	DET
ftr-332	2859	36	opinion	opinion	NOUN
ftr-332	2859	37	from	from	ADP
ftr-332	2859	38	brown	brown	PROPN
ftr-332	2859	39	&	&	CCONJ
ftr-332	2859	40	wood	wood	PROPN
ftr-332	2859	41	.	.	PUNCT
ftr-332	2860	1	judge	judge	PROPN
ftr-332	2860	2	halpern	halpern	PROPN
ftr-332	2860	3	concluded	conclude	VERB
ftr-332	2860	4	as	as	SCONJ
ftr-332	2860	5	follows	follow	VERB
ftr-332	2860	6	:	:	PUNCT
ftr-332	2860	7	a	a	DET
ftr-332	2860	8	reasonable	reasonable	ADJ
ftr-332	2860	9	and	and	CCONJ
ftr-332	2860	10	ordinarily	ordinarily	ADV
ftr-332	2860	11	prudent	prudent	ADJ
ftr-332	2860	12	person	person	NOUN
ftr-332	2860	13	would	would	AUX
ftr-332	2860	14	have	have	AUX
ftr-332	2860	15	considered	consider	VERB
ftr-332	2860	16	as	as	ADP
ftr-332	2860	17	―too	―too	ADV
ftr-332	2860	18	good	good	ADJ
ftr-332	2860	19	to	to	PART
ftr-332	2860	20	be	be	AUX
ftr-332	2860	21	true‖	true‖	ADP
ftr-332	2860	22	a	a	DET
ftr-332	2860	23	carryover	carryover	NOUN
ftr-332	2860	24	deduction	deduction	NOUN
ftr-332	2860	25	generated	generate	VERB
ftr-332	2860	26	from	from	ADP
ftr-332	2860	27	a	a	DET
ftr-332	2860	28	previously	previously	ADV
ftr-332	2860	29	claimed	claim	VERB
ftr-332	2860	30	$	$	SYM
ftr-332	2860	31	9,938,324	9,938,324	NUM
ftr-332	2860	32	tax	tax	NOUN
ftr-332	2860	33	loss	loss	NOUN
ftr-332	2860	34	when	when	SCONJ
ftr-332	2860	35	he	he	PRON
ftr-332	2860	36	did	do	AUX
ftr-332	2860	37	not	not	PART
ftr-332	2860	38	suffer	suffer	VERB
ftr-332	2860	39	an	an	DET
ftr-332	2860	40	associated	associated	ADJ
ftr-332	2860	41	economic	economic	ADJ
ftr-332	2860	42	loss	loss	NOUN
ftr-332	2860	43	and	and	CCONJ
ftr-332	2860	44	invested	invest	VERB
ftr-332	2860	45	only	only	ADV
ftr-332	2860	46	$	$	SYM
ftr-332	2860	47	800,000	800,000	NUM
ftr-332	2860	48	in	in	ADP
ftr-332	2860	49	the	the	DET
ftr-332	2860	50	transaction	transaction	NOUN
ftr-332	2860	51	.	.	PUNCT
ftr-332	2861	1	as	as	ADP
ftr-332	2861	2	such	such	ADJ
ftr-332	2861	3	,	,	PUNCT
ftr-332	2861	4	he	he	PRON
ftr-332	2861	5	would	would	AUX
ftr-332	2861	6	have	have	AUX
ftr-332	2861	7	conducted	conduct	VERB
ftr-332	2861	8	a	a	DET
ftr-332	2861	9	thorough	thorough	ADJ
ftr-332	2861	10	investigation	investigation	NOUN
ftr-332	2861	11	before	before	ADP
ftr-332	2861	12	claiming	claim	VERB
ftr-332	2861	13	the	the	DET
ftr-332	2861	14	deduction	deduction	NOUN
ftr-332	2861	15	on	on	ADP
ftr-332	2861	16	his	his	PRON
ftr-332	2861	17	tax	tax	NOUN
ftr-332	2861	18	return	return	NOUN
ftr-332	2861	19	.	.	PUNCT
ftr-332	2861	20	...	...	PUNCT
ftr-332	2862	1	[	[	X
ftr-332	2862	2	the	the	DET
ftr-332	2862	3	taxpayer	taxpayer	NOUN
ftr-332	2862	4	]	]	PUNCT
ftr-332	2862	5	did	do	AUX
ftr-332	2862	6	not	not	PART
ftr-332	2862	7	attempt	attempt	VERB
ftr-332	2862	8	to	to	PART
ftr-332	2862	9	understand	understand	VERB
ftr-332	2862	10	the	the	DET
ftr-332	2862	11	mechanics	mechanic	NOUN
ftr-332	2862	12	of	of	ADP
ftr-332	2862	13	the	the	DET
ftr-332	2862	14	cards	card	NOUN
ftr-332	2862	15	transaction	transaction	NOUN
ftr-332	2862	16	,	,	PUNCT
ftr-332	2862	17	executed	execute	VERB
ftr-332	2862	18	the	the	DET
ftr-332	2862	19	transaction	transaction	NOUN
ftr-332	2862	20	documents	document	NOUN
ftr-332	2862	21	without	without	ADP
ftr-332	2862	22	reading	read	VERB
ftr-332	2862	23	them	they	PRON
ftr-332	2862	24	and	and	CCONJ
ftr-332	2862	25	without	without	ADP
ftr-332	2862	26	an	an	DET
ftr-332	2862	27	attorney‘s	attorney‘s	PROPN
ftr-332	2862	28	review	review	NOUN
ftr-332	2862	29	,	,	PUNCT
ftr-332	2862	30	and	and	CCONJ
ftr-332	2862	31	,	,	PUNCT
ftr-332	2862	32	although	although	SCONJ
ftr-332	2862	33	aware	aware	ADJ
ftr-332	2862	34	of	of	ADP
ftr-332	2862	35	the	the	DET
ftr-332	2862	36	transaction‘s	transaction‘s	ADJ
ftr-332	2862	37	untested	untested	ADJ
ftr-332	2862	38	tax	tax	NOUN
ftr-332	2862	39	ramifications	ramification	NOUN
ftr-332	2862	40	,	,	PUNCT
ftr-332	2862	41	declined	decline	VERB
ftr-332	2862	42	to	to	PART
ftr-332	2862	43	seek	seek	VERB
ftr-332	2862	44	a	a	DET
ftr-332	2862	45	ruling	ruling	NOUN
ftr-332	2862	46	from	from	ADP
ftr-332	2862	47	the	the	DET
ftr-332	2862	48	irs	irs	PROPN
ftr-332	2862	49	.	.	PUNCT
ftr-332	2863	1	further	far	ADV
ftr-332	2863	2	,	,	PUNCT
ftr-332	2863	3	he	he	PRON
ftr-332	2863	4	did	do	AUX
ftr-332	2863	5	not	not	PART
ftr-332	2863	6	question	question	VERB
ftr-332	2863	7	the	the	DET
ftr-332	2863	8	claimed	claim	VERB
ftr-332	2863	9	carryover	carryover	NOUN
ftr-332	2863	10	loss	loss	NOUN
ftr-332	2863	11	amount	amount	NOUN
ftr-332	2863	12	even	even	ADV
ftr-332	2863	13	though	though	SCONJ
ftr-332	2863	14	he	he	PRON
ftr-332	2863	15	knew	know	VERB
ftr-332	2863	16	that	that	SCONJ
ftr-332	2863	17	he	he	PRON
ftr-332	2863	18	did	do	AUX
ftr-332	2863	19	not	not	PART
ftr-332	2863	20	suffer	suffer	VERB
ftr-332	2863	21	an	an	DET
ftr-332	2863	22	associated	associated	ADJ
ftr-332	2863	23	economic	economic	ADJ
ftr-332	2863	24	loss	loss	NOUN
ftr-332	2863	25	.	.	PUNCT
ftr-332	2864	1			X
ftr-332	2865	1	furthermore	furthermore	ADV
ftr-332	2865	2	,	,	PUNCT
ftr-332	2865	3	judge	judge	PROPN
ftr-332	2865	4	halpern	halpern	PROPN
ftr-332	2865	5	held	hold	VERB
ftr-332	2865	6	that	that	SCONJ
ftr-332	2865	7	the	the	DET
ftr-332	2865	8	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2865	9	reliance	reliance	NOUN
ftr-332	2865	10	of	of	ADP
ftr-332	2865	11	the	the	DET
ftr-332	2865	12	brown	brown	PROPN
ftr-332	2865	13	&	&	CCONJ
ftr-332	2865	14	wood	wood	NOUN
ftr-332	2865	15	opinion	opinion	NOUN
ftr-332	2865	16	was	be	AUX
ftr-332	2865	17	―unreasonable‖	―unreasonable‖	PROPN
ftr-332	2865	18	because	because	SCONJ
ftr-332	2865	19	he	he	PRON
ftr-332	2865	20	should	should	AUX
ftr-332	2865	21	have	have	AUX
ftr-332	2865	22	known	know	VERB
ftr-332	2865	23	that	that	DET
ftr-332	2865	24	brown	brown	PROPN
ftr-332	2865	25	&	&	CCONJ
ftr-332	2865	26	wood	wood	PROPN
ftr-332	2865	27	had	have	VERB
ftr-332	2865	28	an	an	DET
ftr-332	2865	29	inherent	inherent	ADJ
ftr-332	2865	30	conflict	conflict	NOUN
ftr-332	2865	31	of	of	ADP
ftr-332	2865	32	interest	interest	NOUN
ftr-332	2865	33	;	;	PUNCT
ftr-332	2865	34	the	the	DET
ftr-332	2865	35	promoter	promoter	NOUN
ftr-332	2865	36	of	of	ADP
ftr-332	2865	37	cards	card	NOUN
ftr-332	2865	38	both	both	PRON
ftr-332	2865	39	referred	refer	VERB
ftr-332	2865	40	brown	brown	PROPN
ftr-332	2865	41	&	&	CCONJ
ftr-332	2865	42	wood	wood	NOUN
ftr-332	2865	43	to	to	ADP
ftr-332	2865	44	the	the	DET
ftr-332	2865	45	taxpayer	taxpayer	NOUN
ftr-332	2865	46	and	and	CCONJ
ftr-332	2865	47	supplied	supply	VERB
ftr-332	2865	48	him	he	PRON
ftr-332	2865	49	with	with	ADP
ftr-332	2865	50	a	a	DET
ftr-332	2865	51	model	model	NOUN
ftr-332	2865	52	tax	tax	NOUN
ftr-332	2865	53	opinion	opinion	NOUN
ftr-332	2865	54	letter	letter	NOUN
ftr-332	2865	55	describing	describe	VERB
ftr-332	2865	56	a	a	DET
ftr-332	2865	57	cards	card	NOUN
ftr-332	2865	58	transaction	transaction	NOUN
ftr-332	2865	59	that	that	PRON
ftr-332	2865	60	was	be	AUX
ftr-332	2865	61	not	not	PART
ftr-332	2865	62	unique	unique	ADJ
ftr-332	2865	63	to	to	ADP
ftr-332	2865	64	the	the	DET
ftr-332	2865	65	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2865	66	situation	situation	NOUN
ftr-332	2865	67	.	.	PUNCT
ftr-332	2866	1	the	the	PRON
ftr-332	2866	2	was	be	AUX
ftr-332	2866	3	no	no	DET
ftr-332	2866	4	evidence	evidence	NOUN
ftr-332	2866	5	that	that	SCONJ
ftr-332	2866	6	the	the	DET
ftr-332	2866	7	taxpayer	taxpayer	NOUN
ftr-332	2866	8	had	have	AUX
ftr-332	2866	9	an	an	DET
ftr-332	2866	10	engagement	engagement	NOUN
ftr-332	2866	11	letter	letter	NOUN
ftr-332	2866	12	with	with	ADP
ftr-332	2866	13	brown	brown	PROPN
ftr-332	2866	14	&	&	CCONJ
ftr-332	2866	15	wood	wood	PROPN
ftr-332	2866	16	,	,	PUNCT
ftr-332	2866	17	spoke	speak	VERB
ftr-332	2866	18	to	to	ADP
ftr-332	2866	19	any	any	DET
ftr-332	2866	20	attorney	attorney	NOUN
ftr-332	2866	21	at	at	ADP
ftr-332	2866	22	the	the	DET
ftr-332	2866	23	law	law	NOUN
ftr-332	2866	24	firm	firm	NOUN
ftr-332	2866	25	,	,	PUNCT
ftr-332	2866	26	or	or	CCONJ
ftr-332	2866	27	directly	directly	ADV
ftr-332	2866	28	compensated	compensate	VERB
ftr-332	2866	29	brown	brown	NOUN
ftr-332	2866	30	&	&	CCONJ
ftr-332	2866	31	wood	wood	NOUN
ftr-332	2866	32	for	for	ADP
ftr-332	2866	33	a	a	DET
ftr-332	2866	34	tax	tax	NOUN
ftr-332	2866	35	opinion	opinion	NOUN
ftr-332	2866	36	letter	letter	NOUN
ftr-332	2866	37	.	.	PUNCT
ftr-332	2867	1	the	the	DET
ftr-332	2867	2	taxpayer	taxpayer	NOUN
ftr-332	2867	3	―could	―could	AUX
ftr-332	2867	4	not	not	PART
ftr-332	2867	5	have	have	AUX
ftr-332	2867	6	reasonably	reasonably	ADV
ftr-332	2867	7	believed	believe	VERB
ftr-332	2867	8	that	that	SCONJ
ftr-332	2867	9	brown	brown	PROPN
ftr-332	2867	10	&	&	CCONJ
ftr-332	2867	11	wood	wood	NOUN
ftr-332	2867	12	was	be	AUX
ftr-332	2867	13	an	an	DET
ftr-332	2867	14	independent	independent	ADJ
ftr-332	2867	15	adviser.‖	adviser.‖	ADJ
ftr-332	2867	16	2	2	NUM
ftr-332	2867	17	.	.	PUNCT
ftr-332	2867	18	tax	tax	NOUN
ftr-332	2867	19	professionals	professional	NOUN
ftr-332	2867	20	compensated	compensate	VERB
ftr-332	2867	21	at	at	ADP
ftr-332	2867	22	hourly	hourly	ADJ
ftr-332	2867	23	rates	rate	NOUN
ftr-332	2867	24	were	be	AUX
ftr-332	2867	25	―independent	―independent	PROPN
ftr-332	2867	26	advisers,‖	advisers,‖	PROPN
ftr-332	2867	27	but	but	CCONJ
ftr-332	2867	28	§	§	PROPN
ftr-332	2867	29	6662	6662	NUM
ftr-332	2867	30	penalties	penalty	NOUN
ftr-332	2867	31	were	be	AUX
ftr-332	2867	32	nevertheless	nevertheless	ADV
ftr-332	2867	33	imposed	impose	VERB
ftr-332	2867	34	because	because	SCONJ
ftr-332	2867	35	the	the	DET
ftr-332	2867	36	son	son	NOUN
ftr-332	2867	37	of	of	ADP
ftr-332	2867	38	boss	boss	NOUN
ftr-332	2867	39	transaction	transaction	NOUN
ftr-332	2867	40	was	be	AUX
ftr-332	2867	41	―too	―too	ADV
ftr-332	2867	42	good	good	ADJ
ftr-332	2867	43	to	to	PART
ftr-332	2867	44	be	be	AUX
ftr-332	2867	45	true.‖	true.‖	PROPN
ftr-332	2867	46	candyce	candyce	PROPN
ftr-332	2867	47	martin	martin	PROPN
ftr-332	2867	48	1999	1999	NUM
ftr-332	2867	49	irrevocable	irrevocable	ADJ
ftr-332	2867	50	trust	trust	PROPN
ftr-332	2867	51	v.	v.	ADP
ftr-332	2867	52	united	united	PROPN
ftr-332	2867	53	states	states	PROPN
ftr-332	2867	54	,	,	PUNCT
ftr-332	2867	55	108	108	NUM
ftr-332	2867	56	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	2867	57	2011	2011	NUM
ftr-332	2867	58	-	-	SYM
ftr-332	2867	59	6693	6693	NUM
ftr-332	2867	60	(	(	PUNCT
ftr-332	2867	61	n.d	n.d	PROPN
ftr-332	2867	62	.	.	PROPN
ftr-332	2867	63	cal	cal	PROPN
ftr-332	2867	64	.	.	PUNCT
ftr-332	2868	1	10/8/11	10/8/11	NUM
ftr-332	2868	2	)	)	PUNCT
ftr-332	2868	3	.	.	PUNCT
ftr-332	2869	1	trusts	trust	NOUN
ftr-332	2869	2	for	for	ADP
ftr-332	2869	3	the	the	DET
ftr-332	2869	4	san	san	PROPN
ftr-332	2869	5	francisco	francisco	PROPN
ftr-332	2869	6	chronicle	chronicle	PROPN
ftr-332	2869	7	heirs	heirs	PROPN
ftr-332	2869	8	and	and	CCONJ
ftr-332	2869	9	the	the	DET
ftr-332	2869	10	heirs	heir	NOUN
ftr-332	2869	11	themselves	themselves	PRON
ftr-332	2869	12	entered	enter	VERB
ftr-332	2869	13	into	into	ADP
ftr-332	2869	14	digital	digital	ADJ
ftr-332	2869	15	option	option	NOUN
ftr-332	2869	16	son	son	NOUN
ftr-332	2869	17	-	-	PUNCT
ftr-332	2869	18	of	of	ADP
ftr-332	2869	19	-	-	PUNCT
ftr-332	2869	20	boss	boss	NOUN
ftr-332	2869	21	transactions	transaction	NOUN
ftr-332	2869	22	to	to	PART
ftr-332	2869	23	shield	shield	VERB
ftr-332	2869	24	more	more	ADJ
ftr-332	2869	25	than	than	ADP
ftr-332	2869	26	$	$	SYM
ftr-332	2869	27	300	300	NUM
ftr-332	2869	28	million	million	NUM
ftr-332	2869	29	of	of	ADP
ftr-332	2869	30	capital	capital	NOUN
ftr-332	2869	31	gain	gain	NOUN
ftr-332	2869	32	from	from	ADP
ftr-332	2869	33	taxation	taxation	NOUN
ftr-332	2869	34	arising	arise	VERB
ftr-332	2869	35	from	from	ADP
ftr-332	2869	36	the	the	DET
ftr-332	2869	37	sale	sale	NOUN
ftr-332	2869	38	of	of	ADP
ftr-332	2869	39	their	their	PRON
ftr-332	2869	40	stock	stock	NOUN
ftr-332	2869	41	in	in	ADP
ftr-332	2869	42	chronicle	chronicle	PROPN
ftr-332	2869	43	publishing	publish	VERB
ftr-332	2869	44	company	company	NOUN
ftr-332	2869	45	in	in	ADP
ftr-332	2869	46	2000	2000	NUM
ftr-332	2869	47	.	.	PUNCT
ftr-332	2870	1	judge	judge	PROPN
ftr-332	2870	2	hamilton	hamilton	PROPN
ftr-332	2870	3	held	hold	VERB
ftr-332	2870	4	that	that	SCONJ
ftr-332	2870	5	the	the	DET
ftr-332	2870	6	transactions	transaction	NOUN
ftr-332	2870	7	failed	fail	VERB
ftr-332	2870	8	for	for	ADP
ftr-332	2870	9	federal	federal	ADJ
ftr-332	2870	10	income	income	NOUN
ftr-332	2870	11	tax	tax	NOUN
ftr-332	2870	12	purposes	purpose	NOUN
ftr-332	2870	13	because	because	SCONJ
ftr-332	2870	14	(	(	PUNCT
ftr-332	2870	15	1	1	X
ftr-332	2870	16	)	)	PUNCT
ftr-332	2870	17	the	the	DET
ftr-332	2870	18	obligations	obligation	NOUN
ftr-332	2870	19	on	on	ADP
ftr-332	2870	20	the	the	DET
ftr-332	2870	21	short	short	ADJ
ftr-332	2870	22	options	option	NOUN
ftr-332	2870	23	constituted	constitute	VERB
ftr-332	2870	24	liabilities	liability	NOUN
ftr-332	2870	25	for	for	ADP
ftr-332	2870	26	322	322	NUM
ftr-332	2870	27	florida	florida	PROPN
ftr-332	2870	28	tax	tax	NOUN
ftr-332	2870	29	review	review	NOUN
ftr-332	2870	30	[	[	X
ftr-332	2870	31	vol	vol	NOUN
ftr-332	2870	32	.	.	PUNCT
ftr-332	2871	1	12:5	12:5	NUM
ftr-332	2871	2	purposes	purpose	NOUN
ftr-332	2871	3	of	of	ADP
ftr-332	2871	4	§	§	PROPN
ftr-332	2871	5	752	752	NUM
ftr-332	2871	6	;	;	PUNCT
ftr-332	2871	7	(	(	PUNCT
ftr-332	2871	8	2	2	X
ftr-332	2871	9	)	)	PUNCT
ftr-332	2871	10	the	the	DET
ftr-332	2871	11	transactions	transaction	NOUN
ftr-332	2871	12	lacked	lack	VERB
ftr-332	2871	13	economic	economic	ADJ
ftr-332	2871	14	substance	substance	NOUN
ftr-332	2871	15	;	;	PUNCT
ftr-332	2871	16	and	and	CCONJ
ftr-332	2871	17	(	(	PUNCT
ftr-332	2871	18	3	3	X
ftr-332	2871	19	)	)	PUNCT
ftr-332	2871	20	the	the	DET
ftr-332	2871	21	transactions	transaction	NOUN
ftr-332	2871	22	were	be	AUX
ftr-332	2871	23	not	not	PART
ftr-332	2871	24	entered	enter	VERB
ftr-332	2871	25	into	into	ADP
ftr-332	2871	26	for	for	ADP
ftr-332	2871	27	profit	profit	NOUN
ftr-332	2871	28	so	so	SCONJ
ftr-332	2871	29	losses	loss	NOUN
ftr-332	2871	30	were	be	AUX
ftr-332	2871	31	nondeductible	nondeductible	ADJ
ftr-332	2871	32	under	under	ADP
ftr-332	2871	33	§	§	PROPN
ftr-332	2871	34	165	165	NUM
ftr-332	2871	35	.	.	PUNCT
ftr-332	2872	1			PUNCT
ftr-332	2873	1	the	the	DET
ftr-332	2873	2	trustee	trustee	NOUN
ftr-332	2873	3	of	of	ADP
ftr-332	2873	4	the	the	DET
ftr-332	2873	5	trusts	trust	NOUN
ftr-332	2873	6	[	[	X
ftr-332	2873	7	peter	peter	PROPN
ftr-332	2873	8	folger	folger	PROPN
ftr-332	2873	9	]	]	PUNCT
ftr-332	2873	10	and	and	CCONJ
ftr-332	2873	11	the	the	DET
ftr-332	2873	12	leading	lead	VERB
ftr-332	2873	13	martin	martin	PROPN
ftr-332	2873	14	family	family	NOUN
ftr-332	2873	15	member	member	NOUN
ftr-332	2873	16	[	[	X
ftr-332	2873	17	francis	francis	PROPN
ftr-332	2873	18	martin	martin	PROPN
ftr-332	2873	19	]	]	PUNCT
ftr-332	2873	20	engaged	engage	VERB
ftr-332	2873	21	san	san	PROPN
ftr-332	2873	22	francisco	francisco	PROPN
ftr-332	2873	23	tax	tax	PROPN
ftr-332	2873	24	lawyer	lawyer	PROPN
ftr-332	2873	25	richard	richard	PROPN
ftr-332	2873	26	sideman	sideman	PROPN
ftr-332	2873	27	–	–	PUNCT
ftr-332	2873	28	a	a	DET
ftr-332	2873	29	harvard	harvard	PROPN
ftr-332	2873	30	law	law	PROPN
ftr-332	2873	31	school	school	NOUN
ftr-332	2873	32	graduate	graduate	NOUN
ftr-332	2873	33	,	,	PUNCT
ftr-332	2873	34	with	with	ADP
ftr-332	2873	35	a	a	DET
ftr-332	2873	36	masters	master	NOUN
ftr-332	2873	37	in	in	ADP
ftr-332	2873	38	tax	tax	NOUN
ftr-332	2873	39	from	from	ADP
ftr-332	2873	40	nyu	nyu	PROPN
ftr-332	2873	41	,	,	PUNCT
ftr-332	2873	42	who	who	PRON
ftr-332	2873	43	had	have	AUX
ftr-332	2873	44	previously	previously	ADV
ftr-332	2873	45	advised	advise	VERB
ftr-332	2873	46	the	the	DET
ftr-332	2873	47	family	family	NOUN
ftr-332	2873	48	on	on	ADP
ftr-332	2873	49	gift	gift	NOUN
ftr-332	2873	50	tax	tax	NOUN
ftr-332	2873	51	and	and	CCONJ
ftr-332	2873	52	trust	trust	NOUN
ftr-332	2873	53	reformation	reformation	NOUN
ftr-332	2873	54	issues	issue	NOUN
ftr-332	2873	55	–	–	PUNCT
ftr-332	2873	56	to	to	PART
ftr-332	2873	57	advise	advise	VERB
ftr-332	2873	58	the	the	DET
ftr-332	2873	59	trusts	trust	NOUN
ftr-332	2873	60	and	and	CCONJ
ftr-332	2873	61	heirs	heir	NOUN
ftr-332	2873	62	as	as	ADP
ftr-332	2873	63	to	to	ADP
ftr-332	2873	64	the	the	DET
ftr-332	2873	65	tax	tax	NOUN
ftr-332	2873	66	and	and	CCONJ
ftr-332	2873	67	non	non	ADJ
ftr-332	2873	68	-	-	ADJ
ftr-332	2873	69	tax	tax	ADJ
ftr-332	2873	70	consequences	consequence	NOUN
ftr-332	2873	71	of	of	ADP
ftr-332	2873	72	their	their	PRON
ftr-332	2873	73	chronicle	chronicle	NOUN
ftr-332	2873	74	publishing	publish	VERB
ftr-332	2873	75	stock	stock	NOUN
ftr-332	2873	76	sale	sale	NOUN
ftr-332	2873	77	.	.	PUNCT
ftr-332	2874	1	sideman	sideman	NOUN
ftr-332	2874	2	did	do	VERB
ftr-332	2874	3	a	a	DET
ftr-332	2874	4	great	great	ADJ
ftr-332	2874	5	deal	deal	NOUN
ftr-332	2874	6	of	of	ADP
ftr-332	2874	7	investigation	investigation	NOUN
ftr-332	2874	8	by	by	ADP
ftr-332	2874	9	getting	get	VERB
ftr-332	2874	10	advice	advice	NOUN
ftr-332	2874	11	from	from	ADP
ftr-332	2874	12	large	large	ADJ
ftr-332	2874	13	accounting	accounting	NOUN
ftr-332	2874	14	firms	firm	NOUN
ftr-332	2874	15	,	,	PUNCT
ftr-332	2874	16	investment	investment	NOUN
ftr-332	2874	17	banks	bank	NOUN
ftr-332	2874	18	,	,	PUNCT
ftr-332	2874	19	economists	economist	NOUN
ftr-332	2874	20	,	,	PUNCT
ftr-332	2874	21	and	and	CCONJ
ftr-332	2874	22	r.j	r.j	PROPN
ftr-332	2874	23	.	.	PROPN
ftr-332	2874	24	ruble	ruble	PROPN
ftr-332	2874	25	,	,	PUNCT
ftr-332	2874	26	which	which	PRON
ftr-332	2874	27	resulted	result	VERB
ftr-332	2874	28	in	in	ADP
ftr-332	2874	29	proposed	propose	VERB
ftr-332	2874	30	transactions	transaction	NOUN
ftr-332	2874	31	and	and	CCONJ
ftr-332	2874	32	proposed	propose	VERB
ftr-332	2874	33	opinion	opinion	NOUN
ftr-332	2874	34	letters	letter	NOUN
ftr-332	2874	35	undergoing	undergo	VERB
ftr-332	2874	36	numerous	numerous	ADJ
ftr-332	2874	37	changes	change	NOUN
ftr-332	2874	38	.	.	PUNCT
ftr-332	2875	1	finally	finally	ADV
ftr-332	2875	2	,	,	PUNCT
ftr-332	2875	3	the	the	DET
ftr-332	2875	4	transactions	transaction	NOUN
ftr-332	2875	5	proposed	propose	VERB
ftr-332	2875	6	by	by	ADP
ftr-332	2875	7	jp	jp	PROPN
ftr-332	2875	8	morgan	morgan	PROPN
ftr-332	2875	9	and	and	CCONJ
ftr-332	2875	10	implemented	implement	VERB
ftr-332	2875	11	by	by	ADP
ftr-332	2875	12	pwc	pwc	PROPN
ftr-332	2875	13	,	,	PUNCT
ftr-332	2875	14	with	with	ADP
ftr-332	2875	15	r.j	r.j	PROPN
ftr-332	2875	16	.	.	PROPN
ftr-332	2875	17	ruble	ruble	PROPN
ftr-332	2875	18	opinion	opinion	NOUN
ftr-332	2875	19	letters	letter	NOUN
ftr-332	2875	20	were	be	AUX
ftr-332	2875	21	decided	decide	VERB
ftr-332	2875	22	upon	upon	SCONJ
ftr-332	2875	23	;	;	PUNCT
ftr-332	2875	24	sideman	sideman	NOUN
ftr-332	2875	25	―greenlight[ed],‖	―greenlight[ed],‖	NOUN
ftr-332	2875	26	i.e.	i.e.	X
ftr-332	2875	27	,	,	PUNCT
ftr-332	2875	28	approved	approve	VERB
ftr-332	2875	29	,	,	PUNCT
ftr-332	2875	30	the	the	DET
ftr-332	2875	31	transactions	transaction	NOUN
ftr-332	2875	32	.	.	PUNCT
ftr-332	2876	1	in	in	ADP
ftr-332	2876	2	upholding	uphold	VERB
ftr-332	2876	3	§	§	PROPN
ftr-332	2876	4	6662	6662	NUM
ftr-332	2876	5	penalties	penalty	NOUN
ftr-332	2876	6	and	and	CCONJ
ftr-332	2876	7	denying	deny	VERB
ftr-332	2876	8	taxpayers	taxpayer	NOUN
ftr-332	2876	9	‘	'	PUNCT
ftr-332	2876	10	―reasonable	―reasonable	ADJ
ftr-332	2876	11	cause	cause	NOUN
ftr-332	2876	12	and	and	CCONJ
ftr-332	2876	13	good	good	ADJ
ftr-332	2876	14	faith	faith	NOUN
ftr-332	2876	15	defense,‖	defense,‖	PROPN
ftr-332	2876	16	judge	judge	PROPN
ftr-332	2876	17	hamilton	hamilton	PROPN
ftr-332	2876	18	stated	state	VERB
ftr-332	2876	19	:	:	PUNCT
ftr-332	2877	1	[	[	X
ftr-332	2877	2	m]ere	m]ere	NOUN
ftr-332	2877	3	reliance	reliance	NOUN
ftr-332	2877	4	on	on	ADP
ftr-332	2877	5	the	the	DET
ftr-332	2877	6	advice	advice	NOUN
ftr-332	2877	7	of	of	ADP
ftr-332	2877	8	a	a	DET
ftr-332	2877	9	professional	professional	ADJ
ftr-332	2877	10	tax	tax	NOUN
ftr-332	2877	11	advisor	advisor	NOUN
ftr-332	2877	12	―does	―does	ADV
ftr-332	2877	13	not	not	PART
ftr-332	2877	14	necessarily	necessarily	ADV
ftr-332	2877	15	demonstrate	demonstrate	VERB
ftr-332	2877	16	reasonable	reasonable	ADJ
ftr-332	2877	17	cause	cause	NOUN
ftr-332	2877	18	and	and	CCONJ
ftr-332	2877	19	good	good	ADJ
ftr-332	2877	20	faith.‖	faith.‖	NOUN
ftr-332	2877	21	i	i	PROPN
ftr-332	2877	22	d.	d.	PROPN
ftr-332	2877	23	a	a	DET
ftr-332	2877	24	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2877	25	claim	claim	NOUN
ftr-332	2877	26	of	of	ADP
ftr-332	2877	27	reliance	reliance	NOUN
ftr-332	2877	28	upon	upon	SCONJ
ftr-332	2877	29	professional	professional	ADJ
ftr-332	2877	30	advice	advice	NOUN
ftr-332	2877	31	as	as	ADP
ftr-332	2877	32	support	support	NOUN
ftr-332	2877	33	for	for	ADP
ftr-332	2877	34	this	this	DET
ftr-332	2877	35	defense	defense	NOUN
ftr-332	2877	36	is	be	AUX
ftr-332	2877	37	to	to	PART
ftr-332	2877	38	be	be	AUX
ftr-332	2877	39	evaluated	evaluate	VERB
ftr-332	2877	40	under	under	ADP
ftr-332	2877	41	an	an	DET
ftr-332	2877	42	objective	objective	ADJ
ftr-332	2877	43	standard	standard	NOUN
ftr-332	2877	44	.	.	PUNCT
ftr-332	2878	1	…	…	PUNCT
ftr-332	2878	2	while	while	SCONJ
ftr-332	2878	3	the	the	DET
ftr-332	2878	4	record	record	NOUN
ftr-332	2878	5	is	be	AUX
ftr-332	2878	6	clear	clear	ADJ
ftr-332	2878	7	that	that	SCONJ
ftr-332	2878	8	mr	mr	PROPN
ftr-332	2878	9	.	.	PROPN
ftr-332	2878	10	folger	folger	PROPN
ftr-332	2878	11	and	and	CCONJ
ftr-332	2878	12	the	the	DET
ftr-332	2878	13	martin	martin	PROPN
ftr-332	2878	14	family	family	NOUN
ftr-332	2878	15	relied	rely	VERB
ftr-332	2878	16	heavily	heavily	ADV
ftr-332	2878	17	on	on	ADP
ftr-332	2878	18	mr	mr	PROPN
ftr-332	2878	19	.	.	PROPN
ftr-332	2878	20	sideman	sideman	PROPN
ftr-332	2878	21	,	,	PUNCT
ftr-332	2878	22	the	the	DET
ftr-332	2878	23	record	record	NOUN
ftr-332	2878	24	is	be	AUX
ftr-332	2878	25	not	not	PART
ftr-332	2878	26	clear	clear	ADJ
ftr-332	2878	27	as	as	ADP
ftr-332	2878	28	to	to	ADP
ftr-332	2878	29	the	the	DET
ftr-332	2878	30	extent	extent	NOUN
ftr-332	2878	31	that	that	SCONJ
ftr-332	2878	32	they	they	PRON
ftr-332	2878	33	relied	rely	VERB
ftr-332	2878	34	directly	directly	ADV
ftr-332	2878	35	on	on	ADP
ftr-332	2878	36	the	the	DET
ftr-332	2878	37	advice	advice	NOUN
ftr-332	2878	38	of	of	ADP
ftr-332	2878	39	dr	dr	PROPN
ftr-332	2878	40	.	.	PROPN
ftr-332	2878	41	rubinstein	rubinstein	PROPN
ftr-332	2878	42	and	and	CCONJ
ftr-332	2878	43	mr	mr	PROPN
ftr-332	2878	44	.	.	PROPN
ftr-332	2878	45	ruble	ruble	PROPN
ftr-332	2878	46	,	,	PUNCT
ftr-332	2878	47	if	if	SCONJ
ftr-332	2878	48	at	at	ADV
ftr-332	2878	49	all	all	ADV
ftr-332	2878	50	.	.	PUNCT
ftr-332	2879	1	it	it	PRON
ftr-332	2879	2	was	be	AUX
ftr-332	2879	3	mr	mr	PROPN
ftr-332	2879	4	.	.	PROPN
ftr-332	2879	5	sideman	sideman	PROPN
ftr-332	2879	6	who	who	PRON
ftr-332	2879	7	appears	appear	VERB
ftr-332	2879	8	to	to	PART
ftr-332	2879	9	have	have	AUX
ftr-332	2879	10	relied	rely	VERB
ftr-332	2879	11	on	on	ADP
ftr-332	2879	12	the	the	DET
ftr-332	2879	13	advice	advice	NOUN
ftr-332	2879	14	of	of	ADP
ftr-332	2879	15	dr	dr	PROPN
ftr-332	2879	16	.	.	PROPN
ftr-332	2879	17	rubinstein	rubinstein	PROPN
ftr-332	2879	18	and	and	CCONJ
ftr-332	2879	19	mr	mr	PROPN
ftr-332	2879	20	.	.	PROPN
ftr-332	2879	21	ruble	ruble	PROPN
ftr-332	2879	22	in	in	ADP
ftr-332	2879	23	advising	advise	VERB
ftr-332	2879	24	mr	mr	PROPN
ftr-332	2879	25	.	.	PROPN
ftr-332	2879	26	folger	folger	PROPN
ftr-332	2879	27	and	and	CCONJ
ftr-332	2879	28	the	the	DET
ftr-332	2879	29	martin	martin	PROPN
ftr-332	2879	30	family	family	NOUN
ftr-332	2879	31	.	.	PUNCT
ftr-332	2880	1	…	…	PUNCT
ftr-332	2881	1	[	[	X
ftr-332	2881	2	a]ny	a]ny	X
ftr-332	2881	3	reliance	reliance	NOUN
ftr-332	2881	4	on	on	ADP
ftr-332	2881	5	dr	dr	PROPN
ftr-332	2881	6	.	.	PROPN
ftr-332	2881	7	rubinstein‘s	rubinstein‘s	NOUN
ftr-332	2881	8	advice	advice	NOUN
ftr-332	2881	9	would	would	AUX
ftr-332	2881	10	not	not	PART
ftr-332	2881	11	be	be	AUX
ftr-332	2881	12	reasonable	reasonable	ADJ
ftr-332	2881	13	because	because	SCONJ
ftr-332	2881	14	his	his	PRON
ftr-332	2881	15	conclusions	conclusion	NOUN
ftr-332	2881	16	were	be	AUX
ftr-332	2881	17	not	not	PART
ftr-332	2881	18	based	base	VERB
ftr-332	2881	19	on	on	ADP
ftr-332	2881	20	all	all	DET
ftr-332	2881	21	pertinent	pertinent	ADJ
ftr-332	2881	22	facts	fact	NOUN
ftr-332	2881	23	and	and	CCONJ
ftr-332	2881	24	circumstances	circumstance	NOUN
ftr-332	2881	25	as	as	SCONJ
ftr-332	2881	26	required	require	VERB
ftr-332	2881	27	for	for	ADP
ftr-332	2881	28	reasonable	reasonable	ADJ
ftr-332	2881	29	cause	cause	NOUN
ftr-332	2881	30	.	.	PUNCT
ftr-332	2882	1	…	…	PUNCT
ftr-332	2882	2	mr	mr	PROPN
ftr-332	2882	3	.	.	PROPN
ftr-332	2882	4	sideman	sideman	PROPN
ftr-332	2882	5	testified	testify	VERB
ftr-332	2882	6	that	that	SCONJ
ftr-332	2882	7	he	he	PRON
ftr-332	2882	8	saw	see	VERB
ftr-332	2882	9	his	his	PRON
ftr-332	2882	10	role	role	NOUN
ftr-332	2882	11	as	as	ADP
ftr-332	2882	12	that	that	PRON
ftr-332	2882	13	of	of	ADP
ftr-332	2882	14	overseeing	oversee	VERB
ftr-332	2882	15	the	the	DET
ftr-332	2882	16	transaction	transaction	NOUN
ftr-332	2882	17	―in	―in	NOUN
ftr-332	2882	18	a	a	DET
ftr-332	2882	19	broad	broad	ADJ
ftr-332	2882	20	way	way	NOUN
ftr-332	2883	1	[	[	X
ftr-332	2883	2	and	and	CCONJ
ftr-332	2883	3	]	]	X
ftr-332	2883	4	hiring	hire	VERB
ftr-332	2883	5	or	or	CCONJ
ftr-332	2883	6	engaging	engage	VERB
ftr-332	2883	7	at	at	ADP
ftr-332	2883	8	my	my	PRON
ftr-332	2883	9	recommendation	recommendation	NOUN
ftr-332	2883	10	the	the	DET
ftr-332	2883	11	most	most	ADV
ftr-332	2883	12	qualified	qualified	ADJ
ftr-332	2883	13	people	people	NOUN
ftr-332	2883	14	that	that	PRON
ftr-332	2883	15	i	i	PRON
ftr-332	2883	16	knew	know	VERB
ftr-332	2883	17	who	who	PRON
ftr-332	2883	18	could	could	AUX
ftr-332	2883	19	provide	provide	VERB
ftr-332	2883	20	the	the	DET
ftr-332	2883	21	actual	actual	ADJ
ftr-332	2883	22	expertise	expertise	NOUN
ftr-332	2883	23	about	about	ADP
ftr-332	2883	24	the	the	DET
ftr-332	2883	25	transaction	transaction	NOUN
ftr-332	2883	26	and	and	CCONJ
ftr-332	2883	27	about	about	ADP
ftr-332	2883	28	its	its	PRON
ftr-332	2883	29	financial	financial	ADJ
ftr-332	2883	30	implications.‖	implications.‖	NOUN
ftr-332	2883	31	…	…	PUNCT
ftr-332	2883	32	mr	mr	PROPN
ftr-332	2883	33	.	.	PROPN
ftr-332	2883	34	sideman	sideman	PROPN
ftr-332	2883	35	characterized	characterize	VERB
ftr-332	2883	36	himself	himself	PRON
ftr-332	2883	37	as	as	ADP
ftr-332	2883	38	a	a	DET
ftr-332	2883	39	tax	tax	NOUN
ftr-332	2883	40	controversy	controversy	NOUN
ftr-332	2883	41	lawyer	lawyer	NOUN
ftr-332	2883	42	,	,	PUNCT
ftr-332	2883	43	unfamiliar	unfamiliar	ADJ
ftr-332	2883	44	with	with	ADP
ftr-332	2883	45	economic	economic	ADJ
ftr-332	2883	46	judgments	judgment	NOUN
ftr-332	2883	47	involving	involve	VERB
ftr-332	2883	48	financial	financial	ADJ
ftr-332	2883	49	matters	matter	NOUN
ftr-332	2883	50	to	to	PART
ftr-332	2883	51	advise	advise	VERB
ftr-332	2883	52	the	the	DET
ftr-332	2883	53	martin	martin	PROPN
ftr-332	2883	54	family	family	NOUN
ftr-332	2883	55	directly	directly	ADV
ftr-332	2883	56	on	on	ADP
ftr-332	2883	57	the	the	DET
ftr-332	2883	58	issue	issue	NOUN
ftr-332	2883	59	whether	whether	SCONJ
ftr-332	2883	60	the	the	DET
ftr-332	2883	61	tax	tax	NOUN
ftr-332	2883	62	proposal	proposal	NOUN
ftr-332	2883	63	by	by	ADP
ftr-332	2883	64	arthur	arthur	PROPN
ftr-332	2883	65	andersen	andersen	PROPN
ftr-332	2883	66	,	,	PUNCT
ftr-332	2883	67	and	and	CCONJ
ftr-332	2883	68	the	the	DET
ftr-332	2883	69	subsequent	subsequent	ADJ
ftr-332	2883	70	proposal	proposal	NOUN
ftr-332	2883	71	by	by	ADP
ftr-332	2883	72	pwc	pwc	PROPN
ftr-332	2883	73	,	,	PUNCT
ftr-332	2883	74	would	would	AUX
ftr-332	2883	75	have	have	VERB
ftr-332	2883	76	an	an	DET
ftr-332	2883	77	economic	economic	ADJ
ftr-332	2883	78	reality	reality	NOUN
ftr-332	2883	79	or	or	CCONJ
ftr-332	2883	80	economic	economic	ADJ
ftr-332	2883	81	benefit	benefit	NOUN
ftr-332	2883	82	.	.	PUNCT
ftr-332	2884	1	mr	mr	PROPN
ftr-332	2884	2	.	.	PROPN
ftr-332	2884	3	sideman	sideman	PROPN
ftr-332	2884	4	testified	testify	VERB
ftr-332	2884	5	that	that	SCONJ
ftr-332	2884	6	he	he	PRON
ftr-332	2884	7	relied	rely	VERB
ftr-332	2884	8	on	on	ADP
ftr-332	2884	9	the	the	DET
ftr-332	2884	10	advice	advice	NOUN
ftr-332	2884	11	of	of	ADP
ftr-332	2884	12	pwc	pwc	PROPN
ftr-332	2884	13	,	,	PUNCT
ftr-332	2884	14	dr	dr	PROPN
ftr-332	2884	15	.	.	PROPN
ftr-332	2884	16	rubinstein	rubinstein	PROPN
ftr-332	2884	17	and	and	CCONJ
ftr-332	2884	18	mr	mr	PROPN
ftr-332	2884	19	.	.	PROPN
ftr-332	2884	20	ruble	ruble	PROPN
ftr-332	2884	21	2012	2012	NUM
ftr-332	2884	22	]	]	PUNCT
ftr-332	2884	23	recent	recent	ADJ
ftr-332	2884	24	developments	development	NOUN
ftr-332	2884	25	in	in	ADP
ftr-332	2884	26	federal	federal	ADJ
ftr-332	2884	27	income	income	NOUN
ftr-332	2884	28	taxation	taxation	NOUN
ftr-332	2884	29	323	323	NUM
ftr-332	2884	30	to	to	PART
ftr-332	2884	31	examine	examine	VERB
ftr-332	2884	32	the	the	DET
ftr-332	2884	33	business	business	NOUN
ftr-332	2884	34	purpose	purpose	NOUN
ftr-332	2884	35	of	of	ADP
ftr-332	2884	36	the	the	DET
ftr-332	2884	37	proposed	propose	VERB
ftr-332	2884	38	transaction	transaction	NOUN
ftr-332	2884	39	.	.	PUNCT
ftr-332	2885	1	…	…	PUNCT
ftr-332	2885	2	while	while	SCONJ
ftr-332	2885	3	the	the	DET
ftr-332	2885	4	evidence	evidence	NOUN
ftr-332	2885	5	at	at	ADP
ftr-332	2885	6	trial	trial	NOUN
ftr-332	2885	7	establishes	establish	VERB
ftr-332	2885	8	that	that	SCONJ
ftr-332	2885	9	mr	mr	PROPN
ftr-332	2885	10	.	.	PROPN
ftr-332	2885	11	folger	folger	PROPN
ftr-332	2885	12	and	and	CCONJ
ftr-332	2885	13	the	the	DET
ftr-332	2885	14	martin	martin	PROPN
ftr-332	2885	15	family	family	NOUN
ftr-332	2885	16	relied	rely	VERB
ftr-332	2885	17	on	on	ADP
ftr-332	2885	18	mr	mr	PROPN
ftr-332	2885	19	.	.	PROPN
ftr-332	2885	20	sideman‘s	sideman‘s	PROPN
ftr-332	2885	21	advice	advice	NOUN
ftr-332	2885	22	,	,	PUNCT
ftr-332	2885	23	the	the	DET
ftr-332	2885	24	trial	trial	NOUN
ftr-332	2885	25	evidence	evidence	NOUN
ftr-332	2885	26	lacks	lack	VERB
ftr-332	2885	27	clarity	clarity	NOUN
ftr-332	2885	28	as	as	ADP
ftr-332	2885	29	to	to	ADP
ftr-332	2885	30	exactly	exactly	ADV
ftr-332	2885	31	what	what	DET
ftr-332	2885	32	advice	advice	NOUN
ftr-332	2885	33	mr	mr	PROPN
ftr-332	2885	34	.	.	PROPN
ftr-332	2885	35	sideman	sideman	PROPN
ftr-332	2885	36	gave	give	VERB
ftr-332	2885	37	them	they	PRON
ftr-332	2885	38	,	,	PUNCT
ftr-332	2885	39	other	other	ADJ
ftr-332	2885	40	than	than	ADP
ftr-332	2885	41	approving	approve	VERB
ftr-332	2885	42	or	or	CCONJ
ftr-332	2885	43	―greenlighting‖	―greenlighting‖	PRON
ftr-332	2885	44	the	the	DET
ftr-332	2885	45	transaction	transaction	NOUN
ftr-332	2885	46	based	base	VERB
ftr-332	2885	47	on	on	ADP
ftr-332	2885	48	the	the	DET
ftr-332	2885	49	advice	advice	NOUN
ftr-332	2885	50	he	he	PRON
ftr-332	2885	51	received	receive	VERB
ftr-332	2885	52	from	from	ADP
ftr-332	2885	53	the	the	DET
ftr-332	2885	54	other	other	ADJ
ftr-332	2885	55	professionals	professional	NOUN
ftr-332	2885	56	.	.	PUNCT
ftr-332	2886	1	the	the	DET
ftr-332	2886	2	weaknesses	weakness	NOUN
ftr-332	2886	3	noted	note	VERB
ftr-332	2886	4	above	above	ADV
ftr-332	2886	5	in	in	ADP
ftr-332	2886	6	the	the	DET
ftr-332	2886	7	ruble	ruble	NOUN
ftr-332	2886	8	and	and	CCONJ
ftr-332	2886	9	rubinstein	rubinstein	PROPN
ftr-332	2886	10	opinions	opinion	NOUN
ftr-332	2886	11	,	,	PUNCT
ftr-332	2886	12	as	as	ADV
ftr-332	2886	13	well	well	ADV
ftr-332	2886	14	as	as	ADP
ftr-332	2886	15	other	other	ADJ
ftr-332	2886	16	aspects	aspect	NOUN
ftr-332	2886	17	of	of	ADP
ftr-332	2886	18	the	the	DET
ftr-332	2886	19	transaction	transaction	NOUN
ftr-332	2886	20	,	,	PUNCT
ftr-332	2886	21	should	should	AUX
ftr-332	2886	22	have	have	AUX
ftr-332	2886	23	put	put	VERB
ftr-332	2886	24	at	at	ADV
ftr-332	2886	25	least	least	ADJ
ftr-332	2886	26	mr	mr	PROPN
ftr-332	2886	27	.	.	PROPN
ftr-332	2886	28	sideman	sideman	PROPN
ftr-332	2886	29	,	,	PUNCT
ftr-332	2886	30	if	if	SCONJ
ftr-332	2886	31	not	not	PART
ftr-332	2886	32	the	the	DET
ftr-332	2886	33	taxpayers	taxpayer	NOUN
ftr-332	2886	34	,	,	PUNCT
ftr-332	2886	35	on	on	ADP
ftr-332	2886	36	notice	notice	NOUN
ftr-332	2886	37	that	that	SCONJ
ftr-332	2886	38	the	the	DET
ftr-332	2886	39	transaction	transaction	NOUN
ftr-332	2886	40	was	be	AUX
ftr-332	2886	41	a	a	DET
ftr-332	2886	42	questionable	questionable	ADJ
ftr-332	2886	43	tax	tax	NOUN
ftr-332	2886	44	avoidance	avoidance	NOUN
ftr-332	2886	45	scheme	scheme	NOUN
ftr-332	2886	46	lacking	lack	VERB
ftr-332	2886	47	economic	economic	ADJ
ftr-332	2886	48	substance	substance	NOUN
ftr-332	2886	49	.	.	PUNCT
ftr-332	2887	1	however	however	ADV
ftr-332	2887	2	,	,	PUNCT
ftr-332	2887	3	the	the	DET
ftr-332	2887	4	question	question	NOUN
ftr-332	2887	5	before	before	SCONJ
ftr-332	2887	6	the	the	DET
ftr-332	2887	7	court	court	NOUN
ftr-332	2887	8	is	be	AUX
ftr-332	2887	9	not	not	PART
ftr-332	2887	10	whether	whether	SCONJ
ftr-332	2887	11	mr	mr	PROPN
ftr-332	2887	12	.	.	PROPN
ftr-332	2887	13	sideman‘s	sideman‘s	PROPN
ftr-332	2887	14	reliance	reliance	NOUN
ftr-332	2887	15	on	on	ADP
ftr-332	2887	16	professional	professional	ADJ
ftr-332	2887	17	advice	advice	NOUN
ftr-332	2887	18	was	be	AUX
ftr-332	2887	19	reasonable	reasonable	ADJ
ftr-332	2887	20	,	,	PUNCT
ftr-332	2887	21	but	but	CCONJ
ftr-332	2887	22	whether	whether	SCONJ
ftr-332	2887	23	mr	mr	PROPN
ftr-332	2887	24	.	.	PROPN
ftr-332	2887	25	folger	folger	PROPN
ftr-332	2887	26	and	and	CCONJ
ftr-332	2887	27	the	the	DET
ftr-332	2887	28	martin	martin	PROPN
ftr-332	2887	29	family‘s	family‘s	PROPN
ftr-332	2887	30	reliance	reliance	NOUN
ftr-332	2887	31	on	on	ADP
ftr-332	2887	32	mr	mr	PROPN
ftr-332	2887	33	.	.	PROPN
ftr-332	2887	34	sideman‘s	sideman‘s	PROPN
ftr-332	2887	35	and	and	CCONJ
ftr-332	2887	36	the	the	DET
ftr-332	2887	37	other	other	ADJ
ftr-332	2887	38	professionals	professional	NOUN
ftr-332	2887	39	‘	‘	PART
ftr-332	2887	40	advice	advice	NOUN
ftr-332	2887	41	was	be	AUX
ftr-332	2887	42	reasonable	reasonable	ADJ
ftr-332	2887	43	.	.	PUNCT
ftr-332	2888	1	as	as	SCONJ
ftr-332	2888	2	previously	previously	ADV
ftr-332	2888	3	noted	note	VERB
ftr-332	2888	4	,	,	PUNCT
ftr-332	2888	5	it	it	PRON
ftr-332	2888	6	is	be	AUX
ftr-332	2888	7	not	not	PART
ftr-332	2888	8	clear	clear	ADJ
ftr-332	2888	9	to	to	ADP
ftr-332	2888	10	what	what	DET
ftr-332	2888	11	extent	extent	NOUN
ftr-332	2888	12	the	the	DET
ftr-332	2888	13	taxpayers	taxpayer	NOUN
ftr-332	2888	14	themselves	themselves	PRON
ftr-332	2888	15	relied	rely	VERB
ftr-332	2888	16	on	on	ADP
ftr-332	2888	17	any	any	DET
ftr-332	2888	18	advice	advice	NOUN
ftr-332	2888	19	other	other	ADJ
ftr-332	2888	20	than	than	ADP
ftr-332	2888	21	mr	mr	PROPN
ftr-332	2888	22	.	.	PROPN
ftr-332	2888	23	sideman‘s	sideman‘s	PROPN
ftr-332	2888	24	.	.	PUNCT
ftr-332	2889	1	nor	nor	CCONJ
ftr-332	2889	2	was	be	AUX
ftr-332	2889	3	it	it	PRON
ftr-332	2889	4	established	establish	VERB
ftr-332	2889	5	that	that	SCONJ
ftr-332	2889	6	mr	mr	PROPN
ftr-332	2889	7	.	.	PROPN
ftr-332	2889	8	sideman	sideman	PROPN
ftr-332	2889	9	ever	ever	ADV
ftr-332	2889	10	specifically	specifically	ADV
ftr-332	2889	11	advised	advise	VERB
ftr-332	2889	12	them	they	PRON
ftr-332	2889	13	that	that	SCONJ
ftr-332	2889	14	the	the	DET
ftr-332	2889	15	transaction	transaction	NOUN
ftr-332	2889	16	was	be	AUX
ftr-332	2889	17	bona	bona	ADJ
ftr-332	2889	18	fide	fide	ADJ
ftr-332	2889	19	or	or	CCONJ
ftr-332	2889	20	legal	legal	ADJ
ftr-332	2889	21	.	.	PUNCT
ftr-332	2890	1	all	all	DET
ftr-332	2890	2	the	the	DET
ftr-332	2890	3	evidence	evidence	NOUN
ftr-332	2890	4	clearly	clearly	ADV
ftr-332	2890	5	establishes	establish	VERB
ftr-332	2890	6	is	be	AUX
ftr-332	2890	7	that	that	SCONJ
ftr-332	2890	8	mr	mr	PROPN
ftr-332	2890	9	.	.	PROPN
ftr-332	2890	10	sideman	sideman	PROPN
ftr-332	2890	11	approved	approve	VERB
ftr-332	2890	12	the	the	DET
ftr-332	2890	13	transaction	transaction	NOUN
ftr-332	2890	14	.	.	PUNCT
ftr-332	2891	1			PROPN
ftr-332	2891	2	judge	judge	PROPN
ftr-332	2891	3	hamilton	hamilton	PROPN
ftr-332	2891	4	rejected	reject	VERB
ftr-332	2891	5	government	government	NOUN
ftr-332	2891	6	contentions	contention	NOUN
ftr-332	2891	7	that	that	SCONJ
ftr-332	2891	8	the	the	DET
ftr-332	2891	9	taxpayers	taxpayer	NOUN
ftr-332	2891	10	could	could	AUX
ftr-332	2891	11	not	not	PART
ftr-332	2891	12	rely	rely	VERB
ftr-332	2891	13	on	on	ADP
ftr-332	2891	14	pwc	pwc	NOUN
ftr-332	2891	15	and	and	CCONJ
ftr-332	2891	16	sideman	sideman	NOUN
ftr-332	2891	17	because	because	SCONJ
ftr-332	2891	18	they	they	PRON
ftr-332	2891	19	had	have	VERB
ftr-332	2891	20	an	an	DET
ftr-332	2891	21	inherent	inherent	ADJ
ftr-332	2891	22	conflict	conflict	NOUN
ftr-332	2891	23	of	of	ADP
ftr-332	2891	24	interest	interest	NOUN
ftr-332	2891	25	,	,	PUNCT
ftr-332	2891	26	stating	state	VERB
ftr-332	2891	27	that	that	SCONJ
ftr-332	2891	28	advisers	adviser	NOUN
ftr-332	2891	29	compensated	compensate	VERB
ftr-332	2891	30	at	at	ADP
ftr-332	2891	31	an	an	DET
ftr-332	2891	32	hourly	hourly	ADJ
ftr-332	2891	33	rate	rate	NOUN
ftr-332	2891	34	were	be	AUX
ftr-332	2891	35	not	not	PART
ftr-332	2891	36	conflicted	conflict	VERB
ftr-332	2891	37	.	.	PUNCT
ftr-332	2892	1			PUNCT
ftr-332	2892	2	however	however	ADV
ftr-332	2892	3	,	,	PUNCT
ftr-332	2892	4	the	the	DET
ftr-332	2892	5	court	court	NOUN
ftr-332	2892	6	found	find	VERB
ftr-332	2892	7	that	that	SCONJ
ftr-332	2892	8	taxpayers	taxpayer	NOUN
ftr-332	2892	9	did	do	AUX
ftr-332	2892	10	not	not	PART
ftr-332	2892	11	rely	rely	VERB
ftr-332	2892	12	reasonably	reasonably	ADV
ftr-332	2892	13	on	on	ADP
ftr-332	2892	14	sideman‘s	sideman‘s	PROPN
ftr-332	2892	15	advice	advice	NOUN
ftr-332	2892	16	,	,	PUNCT
ftr-332	2892	17	concluding	conclude	VERB
ftr-332	2892	18	:	:	PUNCT
ftr-332	2892	19	the	the	DET
ftr-332	2892	20	government	government	NOUN
ftr-332	2892	21	has	have	AUX
ftr-332	2892	22	not	not	PART
ftr-332	2892	23	provided	provide	VERB
ftr-332	2892	24	a	a	DET
ftr-332	2892	25	clear	clear	ADJ
ftr-332	2892	26	argument	argument	NOUN
ftr-332	2892	27	or	or	CCONJ
ftr-332	2892	28	any	any	DET
ftr-332	2892	29	authority	authority	NOUN
ftr-332	2892	30	for	for	SCONJ
ftr-332	2892	31	whether	whether	SCONJ
ftr-332	2892	32	mr	mr	PROPN
ftr-332	2892	33	.	.	PROPN
ftr-332	2892	34	sideman‘s	sideman‘s	PROPN
ftr-332	2892	35	unreasonable	unreasonable	ADJ
ftr-332	2892	36	reliance	reliance	NOUN
ftr-332	2892	37	on	on	ADP
ftr-332	2892	38	the	the	DET
ftr-332	2892	39	professionals	professional	NOUN
ftr-332	2892	40	he	he	PRON
ftr-332	2892	41	hired	hire	VERB
ftr-332	2892	42	should	should	AUX
ftr-332	2892	43	be	be	AUX
ftr-332	2892	44	imputed	impute	VERB
ftr-332	2892	45	to	to	ADP
ftr-332	2892	46	the	the	DET
ftr-332	2892	47	taxpayers	taxpayer	NOUN
ftr-332	2892	48	.	.	PUNCT
ftr-332	2893	1	this	this	PRON
ftr-332	2893	2	was	be	AUX
ftr-332	2893	3	a	a	DET
ftr-332	2893	4	highly	highly	ADV
ftr-332	2893	5	sophisticated	sophisticated	ADJ
ftr-332	2893	6	transaction	transaction	NOUN
ftr-332	2893	7	,	,	PUNCT
ftr-332	2893	8	one	one	NUM
ftr-332	2893	9	for	for	ADP
ftr-332	2893	10	which	which	PRON
ftr-332	2893	11	a	a	DET
ftr-332	2893	12	taxpayer	taxpayer	NOUN
ftr-332	2893	13	would	would	AUX
ftr-332	2893	14	reasonably	reasonably	ADV
ftr-332	2893	15	be	be	AUX
ftr-332	2893	16	expected	expect	VERB
ftr-332	2893	17	to	to	PART
ftr-332	2893	18	hire	hire	VERB
ftr-332	2893	19	a	a	DET
ftr-332	2893	20	tax	tax	NOUN
ftr-332	2893	21	lawyer	lawyer	NOUN
ftr-332	2893	22	.	.	PUNCT
ftr-332	2894	1	the	the	DET
ftr-332	2894	2	court	court	NOUN
ftr-332	2894	3	is	be	AUX
ftr-332	2894	4	not	not	PART
ftr-332	2894	5	prepared	prepared	ADJ
ftr-332	2894	6	to	to	PART
ftr-332	2894	7	find	find	VERB
ftr-332	2894	8	that	that	SCONJ
ftr-332	2894	9	having	having	AUX
ftr-332	2894	10	retained	retain	VERB
ftr-332	2894	11	a	a	DET
ftr-332	2894	12	tax	tax	NOUN
ftr-332	2894	13	lawyer	lawyer	NOUN
ftr-332	2894	14	who	who	PRON
ftr-332	2894	15	―greenlights‖	―greenlights‖	PROPN
ftr-332	2894	16	a	a	DET
ftr-332	2894	17	complicated	complicated	ADJ
ftr-332	2894	18	transaction	transaction	NOUN
ftr-332	2894	19	as	as	ADP
ftr-332	2894	20	having	have	VERB
ftr-332	2894	21	a	a	DET
ftr-332	2894	22	business	business	NOUN
ftr-332	2894	23	purpose	purpose	NOUN
ftr-332	2894	24	,	,	PUNCT
ftr-332	2894	25	a	a	DET
ftr-332	2894	26	taxpayer	taxpayer	NOUN
ftr-332	2894	27	necessarily	necessarily	ADV
ftr-332	2894	28	acts	act	VERB
ftr-332	2894	29	unreasonably	unreasonably	ADV
ftr-332	2894	30	by	by	ADP
ftr-332	2894	31	relying	rely	VERB
ftr-332	2894	32	on	on	ADP
ftr-332	2894	33	that	that	DET
ftr-332	2894	34	advice	advice	NOUN
ftr-332	2894	35	.	.	PUNCT
ftr-332	2895	1	see	see	VERB
ftr-332	2895	2	united	united	PROPN
ftr-332	2895	3	states	states	PROPN
ftr-332	2895	4	v.	v.	ADP
ftr-332	2895	5	boyle	boyle	PROPN
ftr-332	2895	6	,	,	PUNCT
ftr-332	2895	7	469	469	NUM
ftr-332	2895	8	u.s	u.s	PROPN
ftr-332	2895	9	.	.	PROPN
ftr-332	2895	10	241	241	NUM
ftr-332	2895	11	,	,	PUNCT
ftr-332	2895	12	250	250	NUM
ftr-332	2895	13	-	-	SYM
ftr-332	2895	14	51	51	NUM
ftr-332	2895	15	,	,	PUNCT
ftr-332	2895	16	105	105	NUM
ftr-332	2895	17	s.	s.	PROPN
ftr-332	2895	18	ct	ct	PROPN
ftr-332	2895	19	.	.	PUNCT
ftr-332	2895	20	687	687	NUM
ftr-332	2895	21	,	,	PUNCT
ftr-332	2895	22	83	83	NUM
ftr-332	2895	23	l.	l.	PROPN
ftr-332	2895	24	ed	ed	PROPN
ftr-332	2895	25	.	.	PUNCT
ftr-332	2896	1	2d	2d	NOUN
ftr-332	2896	2	622	622	NUM
ftr-332	2896	3	(	(	PUNCT
ftr-332	2896	4	1985	1985	NUM
ftr-332	2896	5	)	)	PUNCT
ftr-332	2896	6	(	(	PUNCT
ftr-332	2896	7	when	when	SCONJ
ftr-332	2896	8	an	an	DET
ftr-332	2896	9	accountant	accountant	NOUN
ftr-332	2896	10	or	or	CCONJ
ftr-332	2896	11	attorney	attorney	NOUN
ftr-332	2896	12	advises	advise	VERB
ftr-332	2896	13	a	a	DET
ftr-332	2896	14	taxpayer	taxpayer	NOUN
ftr-332	2896	15	on	on	ADP
ftr-332	2896	16	a	a	DET
ftr-332	2896	17	matter	matter	NOUN
ftr-332	2896	18	of	of	ADP
ftr-332	2896	19	tax	tax	NOUN
ftr-332	2896	20	law	law	NOUN
ftr-332	2896	21	,	,	PUNCT
ftr-332	2896	22	it	it	PRON
ftr-332	2896	23	is	be	AUX
ftr-332	2896	24	reasonable	reasonable	ADJ
ftr-332	2896	25	for	for	SCONJ
ftr-332	2896	26	the	the	DET
ftr-332	2896	27	taxpayer	taxpayer	NOUN
ftr-332	2896	28	to	to	PART
ftr-332	2896	29	rely	rely	VERB
ftr-332	2896	30	on	on	ADP
ftr-332	2896	31	that	that	DET
ftr-332	2896	32	advice	advice	NOUN
ftr-332	2896	33	,	,	PUNCT
ftr-332	2896	34	―even	―even	VERB
ftr-332	2896	35	when	when	SCONJ
ftr-332	2896	36	such	such	ADJ
ftr-332	2896	37	advice	advice	NOUN
ftr-332	2896	38	turned	turn	VERB
ftr-332	2896	39	out	out	ADP
ftr-332	2896	40	to	to	PART
ftr-332	2896	41	have	have	AUX
ftr-332	2896	42	been	be	AUX
ftr-332	2896	43	mistaken‖	mistaken‖	PROPN
ftr-332	2896	44	)	)	PUNCT
ftr-332	2896	45	.	.	PUNCT
ftr-332	2897	1	even	even	ADV
ftr-332	2897	2	assuming	assume	VERB
ftr-332	2897	3	,	,	PUNCT
ftr-332	2897	4	however	however	ADV
ftr-332	2897	5	,	,	PUNCT
ftr-332	2897	6	that	that	SCONJ
ftr-332	2897	7	the	the	DET
ftr-332	2897	8	taxpayers	taxpayer	NOUN
ftr-332	2897	9	acted	act	VERB
ftr-332	2897	10	reasonably	reasonably	ADV
ftr-332	2897	11	in	in	ADP
ftr-332	2897	12	relying	rely	VERB
ftr-332	2897	13	on	on	ADP
ftr-332	2897	14	their	their	PRON
ftr-332	2897	15	tax	tax	NOUN
ftr-332	2897	16	lawyer‘s	lawyer‘s	PROPN
ftr-332	2897	17	advice	advice	NOUN
ftr-332	2897	18	to	to	PART
ftr-332	2897	19	proceed	proceed	VERB
ftr-332	2897	20	with	with	ADP
ftr-332	2897	21	the	the	DET
ftr-332	2897	22	324	324	NUM
ftr-332	2897	23	florida	florida	PROPN
ftr-332	2897	24	tax	tax	NOUN
ftr-332	2897	25	review	review	NOUN
ftr-332	2897	26	[	[	X
ftr-332	2897	27	vol	vol	NOUN
ftr-332	2897	28	.	.	PUNCT
ftr-332	2898	1	12:5	12:5	NUM
ftr-332	2898	2	transaction	transaction	NOUN
ftr-332	2898	3	,	,	PUNCT
ftr-332	2898	4	to	to	PART
ftr-332	2898	5	be	be	AUX
ftr-332	2898	6	entitled	entitle	VERB
ftr-332	2898	7	to	to	ADP
ftr-332	2898	8	the	the	DET
ftr-332	2898	9	reasonable	reasonable	ADJ
ftr-332	2898	10	cause	cause	NOUN
ftr-332	2898	11	and	and	CCONJ
ftr-332	2898	12	good	good	ADJ
ftr-332	2898	13	faith	faith	NOUN
ftr-332	2898	14	defense	defense	NOUN
ftr-332	2898	15	,	,	PUNCT
ftr-332	2898	16	the	the	DET
ftr-332	2898	17	taxpayers	taxpayer	NOUN
ftr-332	2898	18	must	must	AUX
ftr-332	2898	19	also	also	ADV
ftr-332	2898	20	prove	prove	VERB
ftr-332	2898	21	that	that	SCONJ
ftr-332	2898	22	they	they	PRON
ftr-332	2898	23	acted	act	VERB
ftr-332	2898	24	in	in	ADP
ftr-332	2898	25	good	good	ADJ
ftr-332	2898	26	faith	faith	NOUN
ftr-332	2898	27	.	.	PUNCT
ftr-332	2899	1	good	good	ADJ
ftr-332	2899	2	faith	faith	NOUN
ftr-332	2899	3	is	be	AUX
ftr-332	2899	4	not	not	PART
ftr-332	2899	5	synonymous	synonymous	ADJ
ftr-332	2899	6	with	with	ADP
ftr-332	2899	7	objective	objective	ADJ
ftr-332	2899	8	reasonableness	reasonableness	NOUN
ftr-332	2899	9	.	.	PUNCT
ftr-332	2900	1	even	even	ADV
ftr-332	2900	2	if	if	SCONJ
ftr-332	2900	3	the	the	DET
ftr-332	2900	4	concept	concept	NOUN
ftr-332	2900	5	of	of	ADP
ftr-332	2900	6	business	business	NOUN
ftr-332	2900	7	purpose	purpose	NOUN
ftr-332	2900	8	was	be	AUX
ftr-332	2900	9	too	too	ADV
ftr-332	2900	10	complicated	complicated	ADJ
ftr-332	2900	11	for	for	SCONJ
ftr-332	2900	12	the	the	DET
ftr-332	2900	13	taxpayers	taxpayer	NOUN
ftr-332	2900	14	to	to	PART
ftr-332	2900	15	assess	assess	VERB
ftr-332	2900	16	and	and	CCONJ
ftr-332	2900	17	apprehend	apprehend	VERB
ftr-332	2900	18	,	,	PUNCT
ftr-332	2900	19	the	the	DET
ftr-332	2900	20	court	court	NOUN
ftr-332	2900	21	finds	find	VERB
ftr-332	2900	22	that	that	SCONJ
ftr-332	2900	23	mr	mr	PROPN
ftr-332	2900	24	.	.	PROPN
ftr-332	2900	25	folger	folger	PROPN
ftr-332	2900	26	and	and	CCONJ
ftr-332	2900	27	the	the	DET
ftr-332	2900	28	martin	martin	PROPN
ftr-332	2900	29	family	family	PROPN
ftr-332	2900	30	have	have	AUX
ftr-332	2900	31	not	not	PART
ftr-332	2900	32	demonstrated	demonstrate	VERB
ftr-332	2900	33	good	good	ADJ
ftr-332	2900	34	faith	faith	NOUN
ftr-332	2900	35	under	under	ADP
ftr-332	2900	36	the	the	DET
ftr-332	2900	37	circumstances	circumstance	NOUN
ftr-332	2900	38	and	and	CCONJ
ftr-332	2900	39	in	in	ADP
ftr-332	2900	40	light	light	NOUN
ftr-332	2900	41	of	of	ADP
ftr-332	2900	42	the	the	DET
ftr-332	2900	43	underlying	underlie	VERB
ftr-332	2900	44	purposes	purpose	NOUN
ftr-332	2900	45	of	of	ADP
ftr-332	2900	46	entering	enter	VERB
ftr-332	2900	47	into	into	ADP
ftr-332	2900	48	the	the	DET
ftr-332	2900	49	transaction	transaction	NOUN
ftr-332	2900	50	.	.	PUNCT
ftr-332	2901	1	first	first	ADV
ftr-332	2901	2	,	,	PUNCT
ftr-332	2901	3	mr	mr	PROPN
ftr-332	2901	4	.	.	PROPN
ftr-332	2901	5	folger	folger	PROPN
ftr-332	2901	6	and	and	CCONJ
ftr-332	2901	7	the	the	DET
ftr-332	2901	8	martin	martin	PROPN
ftr-332	2901	9	family	family	NOUN
ftr-332	2901	10	should	should	AUX
ftr-332	2901	11	have	have	AUX
ftr-332	2901	12	known	know	VERB
ftr-332	2901	13	that	that	SCONJ
ftr-332	2901	14	the	the	DET
ftr-332	2901	15	transaction	transaction	NOUN
ftr-332	2901	16	resulting	result	VERB
ftr-332	2901	17	in	in	ADP
ftr-332	2901	18	a	a	DET
ftr-332	2901	19	$	$	SYM
ftr-332	2901	20	315.7	315.7	NUM
ftr-332	2901	21	million	million	NUM
ftr-332	2901	22	tax	tax	NOUN
ftr-332	2901	23	basis	basis	NOUN
ftr-332	2901	24	for	for	ADP
ftr-332	2901	25	a	a	DET
ftr-332	2901	26	$	$	SYM
ftr-332	2901	27	0.9	0.9	NUM
ftr-332	2901	28	million	million	NUM
ftr-332	2901	29	offsetting	offset	VERB
ftr-332	2901	30	options	option	NOUN
ftr-332	2901	31	transaction	transaction	NOUN
ftr-332	2901	32	was	be	AUX
ftr-332	2901	33	―too	―too	ADV
ftr-332	2901	34	good	good	ADJ
ftr-332	2901	35	to	to	PART
ftr-332	2901	36	be	be	AUX
ftr-332	2901	37	true.‖	true.‖	PROPN
ftr-332	2901	38	stobie	stobie	PROPN
ftr-332	2901	39	creek	creek	PROPN
ftr-332	2901	40	,	,	PUNCT
ftr-332	2901	41	608	608	NUM
ftr-332	2901	42	f.3d	f.3d	NUM
ftr-332	2901	43	at	at	ADP
ftr-332	2901	44	1383	1383	NUM
ftr-332	2901	45	.	.	PUNCT
ftr-332	2902	1	furthermore	furthermore	ADV
ftr-332	2902	2	,	,	PUNCT
ftr-332	2902	3	they	they	PRON
ftr-332	2902	4	knew	know	VERB
ftr-332	2902	5	that	that	SCONJ
ftr-332	2902	6	the	the	DET
ftr-332	2902	7	purpose	purpose	NOUN
ftr-332	2902	8	of	of	ADP
ftr-332	2902	9	the	the	DET
ftr-332	2902	10	transaction	transaction	NOUN
ftr-332	2902	11	was	be	AUX
ftr-332	2902	12	to	to	PART
ftr-332	2902	13	boost	boost	VERB
ftr-332	2902	14	the	the	DET
ftr-332	2902	15	basis	basis	NOUN
ftr-332	2902	16	to	to	PART
ftr-332	2902	17	generate	generate	VERB
ftr-332	2902	18	a	a	DET
ftr-332	2902	19	large	large	ADJ
ftr-332	2902	20	capital	capital	NOUN
ftr-332	2902	21	loss	loss	NOUN
ftr-332	2902	22	to	to	PART
ftr-332	2902	23	offset	offset	VERB
ftr-332	2902	24	the	the	DET
ftr-332	2902	25	capital	capital	NOUN
ftr-332	2902	26	gains	gain	NOUN
ftr-332	2902	27	from	from	ADP
ftr-332	2902	28	the	the	DET
ftr-332	2902	29	cpc	cpc	PROPN
ftr-332	2902	30	sale	sale	NOUN
ftr-332	2902	31	.	.	PUNCT
ftr-332	2903	1	finally	finally	ADV
ftr-332	2903	2	,	,	PUNCT
ftr-332	2903	3	they	they	PRON
ftr-332	2903	4	proceeded	proceed	VERB
ftr-332	2903	5	with	with	ADP
ftr-332	2903	6	the	the	DET
ftr-332	2903	7	transaction	transaction	NOUN
ftr-332	2903	8	even	even	ADV
ftr-332	2903	9	after	after	ADP
ftr-332	2903	10	the	the	DET
ftr-332	2903	11	issuance	issuance	NOUN
ftr-332	2903	12	of	of	ADP
ftr-332	2903	13	notice	notice	NOUN
ftr-332	2903	14	2000	2000	NUM
ftr-332	2903	15	-	-	SYM
ftr-332	2903	16	44	44	NUM
ftr-332	2903	17	,	,	PUNCT
ftr-332	2903	18	entitled	entitle	VERB
ftr-332	2903	19	―tax	―tax	PROPN
ftr-332	2903	20	avoidance	avoidance	NOUN
ftr-332	2903	21	using	use	VERB
ftr-332	2903	22	artificially	artificially	ADV
ftr-332	2903	23	high	high	ADJ
ftr-332	2903	24	basis,‖	basis,‖	PROPN
ftr-332	2903	25	which	which	PRON
ftr-332	2903	26	alerted	alert	VERB
ftr-332	2903	27	them	they	PRON
ftr-332	2903	28	that	that	SCONJ
ftr-332	2903	29	the	the	DET
ftr-332	2903	30	basis	basis	NOUN
ftr-332	2903	31	created	create	VERB
ftr-332	2903	32	by	by	ADP
ftr-332	2903	33	the	the	DET
ftr-332	2903	34	options	option	NOUN
ftr-332	2903	35	transaction	transaction	NOUN
ftr-332	2903	36	would	would	AUX
ftr-332	2903	37	likely	likely	ADV
ftr-332	2903	38	be	be	AUX
ftr-332	2903	39	disallowed	disallow	VERB
ftr-332	2903	40	.	.	PUNCT
ftr-332	2904	1	although	although	SCONJ
ftr-332	2904	2	they	they	PRON
ftr-332	2904	3	were	be	AUX
ftr-332	2904	4	advised	advise	VERB
ftr-332	2904	5	by	by	ADP
ftr-332	2904	6	mr	mr	PROPN
ftr-332	2904	7	.	.	PROPN
ftr-332	2904	8	sideman	sideman	PROPN
ftr-332	2904	9	that	that	PRON
ftr-332	2904	10	the	the	DET
ftr-332	2904	11	transaction	transaction	NOUN
ftr-332	2904	12	had	have	VERB
ftr-332	2904	13	a	a	DET
ftr-332	2904	14	legitimate	legitimate	ADJ
ftr-332	2904	15	business	business	NOUN
ftr-332	2904	16	purpose	purpose	NOUN
ftr-332	2904	17	,	,	PUNCT
ftr-332	2904	18	mr	mr	PROPN
ftr-332	2904	19	.	.	PROPN
ftr-332	2904	20	folger	folger	PROPN
ftr-332	2904	21	and	and	CCONJ
ftr-332	2904	22	the	the	DET
ftr-332	2904	23	martin	martin	PROPN
ftr-332	2904	24	family	family	NOUN
ftr-332	2904	25	entered	enter	VERB
ftr-332	2904	26	into	into	ADP
ftr-332	2904	27	this	this	DET
ftr-332	2904	28	transaction	transaction	NOUN
ftr-332	2904	29	with	with	ADP
ftr-332	2904	30	the	the	DET
ftr-332	2904	31	knowledge	knowledge	NOUN
ftr-332	2904	32	that	that	SCONJ
ftr-332	2904	33	it	it	PRON
ftr-332	2904	34	would	would	AUX
ftr-332	2904	35	generate	generate	VERB
ftr-332	2904	36	an	an	DET
ftr-332	2904	37	artificially	artificially	ADV
ftr-332	2904	38	high	high	ADJ
ftr-332	2904	39	capital	capital	NOUN
ftr-332	2904	40	loss	loss	NOUN
ftr-332	2904	41	.	.	PUNCT
ftr-332	2905	1	given	give	VERB
ftr-332	2905	2	the	the	DET
ftr-332	2905	3	level	level	NOUN
ftr-332	2905	4	of	of	ADP
ftr-332	2905	5	education	education	NOUN
ftr-332	2905	6	and	and	CCONJ
ftr-332	2905	7	business	business	NOUN
ftr-332	2905	8	experience	experience	NOUN
ftr-332	2905	9	shared	share	VERB
ftr-332	2905	10	by	by	ADP
ftr-332	2905	11	mr	mr	PROPN
ftr-332	2905	12	.	.	PROPN
ftr-332	2905	13	folger	folger	PROPN
ftr-332	2905	14	and	and	CCONJ
ftr-332	2905	15	the	the	DET
ftr-332	2905	16	martin	martin	PROPN
ftr-332	2905	17	family	family	NOUN
ftr-332	2905	18	,	,	PUNCT
ftr-332	2905	19	they	they	PRON
ftr-332	2905	20	should	should	AUX
ftr-332	2905	21	have	have	AUX
ftr-332	2905	22	known	know	VERB
ftr-332	2905	23	that	that	SCONJ
ftr-332	2905	24	the	the	DET
ftr-332	2905	25	absence	absence	NOUN
ftr-332	2905	26	of	of	ADP
ftr-332	2905	27	a	a	DET
ftr-332	2905	28	tax	tax	NOUN
ftr-332	2905	29	liability	liability	NOUN
ftr-332	2905	30	on	on	ADP
ftr-332	2905	31	a	a	DET
ftr-332	2905	32	sizeable	sizeable	ADJ
ftr-332	2905	33	capital	capital	NOUN
ftr-332	2905	34	gain	gain	NOUN
ftr-332	2905	35	did	do	AUX
ftr-332	2905	36	not	not	PART
ftr-332	2905	37	reflect	reflect	VERB
ftr-332	2905	38	the	the	DET
ftr-332	2905	39	economic	economic	ADJ
ftr-332	2905	40	reality	reality	NOUN
ftr-332	2905	41	of	of	ADP
ftr-332	2905	42	the	the	DET
ftr-332	2905	43	transaction	transaction	NOUN
ftr-332	2905	44	.	.	PUNCT
ftr-332	2906	1	the	the	DET
ftr-332	2906	2	underpayment	underpayment	NOUN
ftr-332	2906	3	of	of	ADP
ftr-332	2906	4	tax	tax	NOUN
ftr-332	2906	5	was	be	AUX
ftr-332	2906	6	not	not	PART
ftr-332	2906	7	,	,	PUNCT
ftr-332	2906	8	therefore	therefore	ADV
ftr-332	2906	9	,	,	PUNCT
ftr-332	2906	10	the	the	DET
ftr-332	2906	11	result	result	NOUN
ftr-332	2906	12	of	of	ADP
ftr-332	2906	13	―an	―an	PROPN
ftr-332	2906	14	honest	honest	ADJ
ftr-332	2906	15	misunderstanding	misunderstanding	NOUN
ftr-332	2906	16	of	of	ADP
ftr-332	2906	17	fact	fact	NOUN
ftr-332	2906	18	or	or	CCONJ
ftr-332	2906	19	law.‖	law.‖	PROPN
ftr-332	2906	20	treas	treas	PROPN
ftr-332	2906	21	.	.	PUNCT
ftr-332	2907	1	reg	reg	PROPN
ftr-332	2907	2	.	.	PUNCT
ftr-332	2908	1	§	§	PROPN
ftr-332	2908	2	1.6664	1.6664	NUM
ftr-332	2908	3	-	-	PUNCT
ftr-332	2908	4	4(b)(1	4(b)(1	NUM
ftr-332	2908	5	)	)	PUNCT
ftr-332	2908	6	.	.	PUNCT
ftr-332	2909	1	because	because	SCONJ
ftr-332	2909	2	mr	mr	PROPN
ftr-332	2909	3	.	.	PROPN
ftr-332	2909	4	folger	folger	PROPN
ftr-332	2909	5	,	,	PUNCT
ftr-332	2909	6	with	with	ADP
ftr-332	2909	7	the	the	DET
ftr-332	2909	8	consent	consent	NOUN
ftr-332	2909	9	of	of	ADP
ftr-332	2909	10	the	the	DET
ftr-332	2909	11	martin	martin	PROPN
ftr-332	2909	12	family	family	NOUN
ftr-332	2909	13	,	,	PUNCT
ftr-332	2909	14	did	do	AUX
ftr-332	2909	15	not	not	PART
ftr-332	2909	16	act	act	VERB
ftr-332	2909	17	in	in	ADP
ftr-332	2909	18	good	good	ADJ
ftr-332	2909	19	faith	faith	NOUN
ftr-332	2909	20	,	,	PUNCT
ftr-332	2909	21	the	the	DET
ftr-332	2909	22	court	court	NOUN
ftr-332	2909	23	finds	find	VERB
ftr-332	2909	24	that	that	SCONJ
ftr-332	2909	25	the	the	DET
ftr-332	2909	26	accuracy	accuracy	NOUN
ftr-332	2909	27	-	-	PUNCT
ftr-332	2909	28	related	relate	VERB
ftr-332	2909	29	penalty	penalty	NOUN
ftr-332	2909	30	was	be	AUX
ftr-332	2909	31	appropriately	appropriately	ADV
ftr-332	2909	32	applied	apply	VERB
ftr-332	2909	33	here	here	ADV
ftr-332	2909	34	.	.	PUNCT
ftr-332	2910	1	3	3	X
ftr-332	2910	2	.	.	X
ftr-332	2910	3	conceding	concede	VERB
ftr-332	2910	4	that	that	SCONJ
ftr-332	2910	5	a	a	DET
ftr-332	2910	6	2001	2001	NUM
ftr-332	2910	7	transaction	transaction	NOUN
ftr-332	2910	8	lacked	lack	VERB
ftr-332	2910	9	economic	economic	ADJ
ftr-332	2910	10	substance	substance	NOUN
ftr-332	2910	11	avoided	avoid	VERB
ftr-332	2910	12	the	the	DET
ftr-332	2910	13	§	§	PROPN
ftr-332	2910	14	6662(h	6662(h	NUM
ftr-332	2910	15	)	)	PUNCT
ftr-332	2910	16	40	40	NUM
ftr-332	2910	17	-	-	PUNCT
ftr-332	2910	18	percent	percent	NOUN
ftr-332	2910	19	gross	gross	ADJ
ftr-332	2910	20	valuation	valuation	NOUN
ftr-332	2910	21	misstatement	misstatement	NOUN
ftr-332	2910	22	penalty	penalty	NOUN
ftr-332	2910	23	,	,	PUNCT
ftr-332	2910	24	but	but	CCONJ
ftr-332	2910	25	this	this	DET
ftr-332	2910	26	particular	particular	ADJ
ftr-332	2910	27	ploy	ploy	NOUN
ftr-332	2910	28	wo	will	AUX
ftr-332	2910	29	n’t	not	PART
ftr-332	2910	30	work	work	VERB
ftr-332	2910	31	as	as	ADV
ftr-332	2910	32	well	well	ADV
ftr-332	2910	33	for	for	ADP
ftr-332	2910	34	years	year	NOUN
ftr-332	2910	35	to	to	PART
ftr-332	2910	36	which	which	PRON
ftr-332	2910	37	the	the	DET
ftr-332	2910	38	§	§	PROPN
ftr-332	2910	39	6662(b)(6	6662(b)(6	NUM
ftr-332	2910	40	)	)	PUNCT
ftr-332	2910	41	strict	strict	ADJ
ftr-332	2910	42	liability	liability	NOUN
ftr-332	2910	43	penalty	penalty	NOUN
ftr-332	2910	44	applies	apply	VERB
ftr-332	2910	45	.	.	PUNCT
ftr-332	2911	1	bergman	bergman	PROPN
ftr-332	2911	2	v.	v.	PROPN
ftr-332	2911	3	commissioner	commissioner	PROPN
ftr-332	2911	4	,	,	PUNCT
ftr-332	2911	5	137	137	NUM
ftr-332	2911	6	t.c	t.c	NOUN
ftr-332	2911	7	.	.	PROPN
ftr-332	2911	8	136	136	NUM
ftr-332	2911	9	(	(	PUNCT
ftr-332	2911	10	10/11/11	10/11/11	NUM
ftr-332	2911	11	)	)	PUNCT
ftr-332	2911	12	.	.	PUNCT
ftr-332	2912	1	the	the	DET
ftr-332	2912	2	taxpayers	taxpayer	NOUN
ftr-332	2912	3	,	,	PUNCT
ftr-332	2912	4	the	the	DET
ftr-332	2912	5	husband	husband	NOUN
ftr-332	2912	6	taxpayer	taxpayer	NOUN
ftr-332	2912	7	being	be	AUX
ftr-332	2912	8	a	a	DET
ftr-332	2912	9	partner	partner	NOUN
ftr-332	2912	10	in	in	ADP
ftr-332	2912	11	kpmg	kpmg	PROPN
ftr-332	2912	12	,	,	PUNCT
ftr-332	2912	13	participated	participate	VERB
ftr-332	2912	14	in	in	ADP
ftr-332	2912	15	two	two	NUM
ftr-332	2912	16	sos	sos	NOUN
ftr-332	2912	17	(	(	PUNCT
ftr-332	2912	18	short	short	ADJ
ftr-332	2912	19	option	option	NOUN
ftr-332	2912	20	strategy	strategy	NOUN
ftr-332	2912	21	)	)	PUNCT
ftr-332	2912	22	transactions	transaction	NOUN
ftr-332	2912	23	promoted	promote	VERB
ftr-332	2912	24	by	by	ADP
ftr-332	2912	25	kpmg	kpmg	PROPN
ftr-332	2912	26	that	that	PRON
ftr-332	2912	27	was	be	AUX
ftr-332	2912	28	the	the	DET
ftr-332	2912	29	same	same	ADJ
ftr-332	2912	30	as	as	ADP
ftr-332	2912	31	or	or	CCONJ
ftr-332	2912	32	substantially	substantially	ADV
ftr-332	2912	33	similar	similar	ADJ
ftr-332	2912	34	to	to	ADP
ftr-332	2912	35	a	a	DET
ftr-332	2912	36	tax	tax	NOUN
ftr-332	2912	37	avoidance	avoidance	NOUN
ftr-332	2912	38	transaction	transaction	NOUN
ftr-332	2912	39	described	describe	VERB
ftr-332	2912	40	in	in	ADP
ftr-332	2912	41	notice	notice	NOUN
ftr-332	2912	42	200044	200044	NUM
ftr-332	2912	43	,	,	PUNCT
ftr-332	2912	44	2000	2000	NUM
ftr-332	2912	45	-	-	SYM
ftr-332	2912	46	2	2	NUM
ftr-332	2912	47	c.b	c.b	PROPN
ftr-332	2912	48	.	.	PROPN
ftr-332	2912	49	255	255	NUM
ftr-332	2912	50	.	.	PUNCT
ftr-332	2913	1	the	the	DET
ftr-332	2913	2	irs	irs	PROPN
ftr-332	2913	3	served	serve	VERB
ftr-332	2913	4	kpmg	kpmg	PROPN
ftr-332	2913	5	with	with	ADP
ftr-332	2913	6	a	a	DET
ftr-332	2913	7	summons	summon	NOUN
ftr-332	2913	8	concerning	concern	VERB
ftr-332	2913	9	transactions	transaction	NOUN
ftr-332	2913	10	described	describe	VERB
ftr-332	2913	11	in	in	ADP
ftr-332	2913	12	notice	notice	NOUN
ftr-332	2913	13	2000	2000	NUM
ftr-332	2913	14	-	-	SYM
ftr-332	2913	15	44	44	NUM
ftr-332	2913	16	,	,	PUNCT
ftr-332	2913	17	seeking	seek	VERB
ftr-332	2913	18	among	among	ADP
ftr-332	2913	19	other	other	ADJ
ftr-332	2913	20	things	thing	NOUN
ftr-332	2913	21	,	,	PUNCT
ftr-332	2913	22	a	a	DET
ftr-332	2913	23	list	list	NOUN
ftr-332	2913	24	2012	2012	NUM
ftr-332	2913	25	]	]	PUNCT
ftr-332	2913	26	recent	recent	ADJ
ftr-332	2913	27	developments	development	NOUN
ftr-332	2913	28	in	in	ADP
ftr-332	2913	29	federal	federal	ADJ
ftr-332	2913	30	income	income	NOUN
ftr-332	2913	31	taxation	taxation	NOUN
ftr-332	2913	32	325	325	NUM
ftr-332	2913	33	of	of	ADP
ftr-332	2913	34	clients	client	NOUN
ftr-332	2913	35	that	that	PRON
ftr-332	2913	36	had	have	AUX
ftr-332	2913	37	engaged	engage	VERB
ftr-332	2913	38	in	in	ADP
ftr-332	2913	39	such	such	ADJ
ftr-332	2913	40	transactions	transaction	NOUN
ftr-332	2913	41	.	.	PUNCT
ftr-332	2914	1	kpmg	kpmg	PROPN
ftr-332	2914	2	provided	provide	VERB
ftr-332	2914	3	a	a	DET
ftr-332	2914	4	list	list	NOUN
ftr-332	2914	5	that	that	PRON
ftr-332	2914	6	included	include	VERB
ftr-332	2914	7	the	the	DET
ftr-332	2914	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	2914	9	2000	2000	NUM
ftr-332	2914	10	transaction	transaction	NOUN
ftr-332	2914	11	but	but	CCONJ
ftr-332	2914	12	not	not	PART
ftr-332	2914	13	the	the	DET
ftr-332	2914	14	2001	2001	NUM
ftr-332	2914	15	transaction	transaction	NOUN
ftr-332	2914	16	.	.	PUNCT
ftr-332	2915	1	after	after	ADP
ftr-332	2915	2	filing	file	VERB
ftr-332	2915	3	original	original	ADJ
ftr-332	2915	4	returns	return	NOUN
ftr-332	2915	5	claiming	claim	VERB
ftr-332	2915	6	the	the	DET
ftr-332	2915	7	deductions	deduction	NOUN
ftr-332	2915	8	from	from	ADP
ftr-332	2915	9	the	the	DET
ftr-332	2915	10	sos	sos	PROPN
ftr-332	2915	11	transactions	transaction	NOUN
ftr-332	2915	12	,	,	PUNCT
ftr-332	2915	13	subsequent	subsequent	ADJ
ftr-332	2915	14	to	to	ADP
ftr-332	2915	15	the	the	DET
ftr-332	2915	16	irs	irs	PROPN
ftr-332	2915	17	issuing	issue	VERB
ftr-332	2915	18	the	the	DET
ftr-332	2915	19	summons	summon	NOUN
ftr-332	2915	20	to	to	ADP
ftr-332	2915	21	kpmg	kpmg	PROPN
ftr-332	2915	22	,	,	PUNCT
ftr-332	2915	23	the	the	DET
ftr-332	2915	24	taxpayers	taxpayer	NOUN
ftr-332	2915	25	filed	file	VERB
ftr-332	2915	26	amended	amend	VERB
ftr-332	2915	27	returns	return	NOUN
ftr-332	2915	28	that	that	PRON
ftr-332	2915	29	eliminated	eliminate	VERB
ftr-332	2915	30	the	the	DET
ftr-332	2915	31	losses	loss	NOUN
ftr-332	2915	32	.	.	PUNCT
ftr-332	2916	1	the	the	DET
ftr-332	2916	2	irs	irs	PROPN
ftr-332	2916	3	argued	argue	VERB
ftr-332	2916	4	that	that	SCONJ
ftr-332	2916	5	the	the	DET
ftr-332	2916	6	summons	summon	NOUN
ftr-332	2916	7	terminated	terminate	VERB
ftr-332	2916	8	the	the	DET
ftr-332	2916	9	period	period	NOUN
ftr-332	2916	10	for	for	SCONJ
ftr-332	2916	11	the	the	DET
ftr-332	2916	12	taxpayers	taxpayer	NOUN
ftr-332	2916	13	to	to	PART
ftr-332	2916	14	file	file	VERB
ftr-332	2916	15	a	a	DET
ftr-332	2916	16	qualified	qualified	ADJ
ftr-332	2916	17	amended	amend	VERB
ftr-332	2916	18	return	return	NOUN
ftr-332	2916	19	under	under	ADP
ftr-332	2916	20	reg	reg	NOUN
ftr-332	2916	21	.	.	PUNCT
ftr-332	2917	1	§	§	PROPN
ftr-332	2917	2	1.6664	1.6664	NUM
ftr-332	2917	3	-	-	SYM
ftr-332	2917	4	2(c)(3	2(c)(3	NUM
ftr-332	2917	5	)	)	PUNCT
ftr-332	2917	6	,	,	PUNCT
ftr-332	2917	7	and	and	CCONJ
ftr-332	2917	8	the	the	DET
ftr-332	2917	9	taxpayers	taxpayer	NOUN
ftr-332	2917	10	conceded	concede	VERB
ftr-332	2917	11	they	they	PRON
ftr-332	2917	12	were	be	AUX
ftr-332	2917	13	liable	liable	ADJ
ftr-332	2917	14	for	for	ADP
ftr-332	2917	15	a	a	DET
ftr-332	2917	16	20	20	NUM
ftr-332	2917	17	-	-	PUNCT
ftr-332	2917	18	percent	percent	NOUN
ftr-332	2917	19	accuracy	accuracy	NOUN
ftr-332	2917	20	-	-	PUNCT
ftr-332	2917	21	related	relate	VERB
ftr-332	2917	22	penalty	penalty	NOUN
ftr-332	2917	23	under	under	ADP
ftr-332	2917	24	§	§	PROPN
ftr-332	2917	25	6662(a	6662(a	NOUN
ftr-332	2917	26	)	)	PUNCT
ftr-332	2917	27	if	if	SCONJ
ftr-332	2917	28	they	they	PRON
ftr-332	2917	29	failed	fail	VERB
ftr-332	2917	30	to	to	PART
ftr-332	2917	31	file	file	VERB
ftr-332	2917	32	a	a	DET
ftr-332	2917	33	qualified	qualified	ADJ
ftr-332	2917	34	amended	amend	VERB
ftr-332	2917	35	return	return	NOUN
ftr-332	2917	36	,	,	PUNCT
ftr-332	2917	37	but	but	CCONJ
ftr-332	2917	38	that	that	SCONJ
ftr-332	2917	39	their	their	PRON
ftr-332	2917	40	amended	amend	VERB
ftr-332	2917	41	returns	return	NOUN
ftr-332	2917	42	were	be	AUX
ftr-332	2917	43	a	a	DET
ftr-332	2917	44	qualified	qualified	ADJ
ftr-332	2917	45	amended	amend	VERB
ftr-332	2917	46	returns	return	NOUN
ftr-332	2917	47	.	.	PUNCT
ftr-332	2918	1	in	in	ADP
ftr-332	2918	2	addition	addition	NOUN
ftr-332	2918	3	,	,	PUNCT
ftr-332	2918	4	the	the	DET
ftr-332	2918	5	irs	irs	PROPN
ftr-332	2918	6	also	also	ADV
ftr-332	2918	7	asserted	assert	VERB
ftr-332	2918	8	that	that	SCONJ
ftr-332	2918	9	the	the	DET
ftr-332	2918	10	taxpayers	taxpayer	NOUN
ftr-332	2918	11	were	be	AUX
ftr-332	2918	12	liable	liable	ADJ
ftr-332	2918	13	for	for	ADP
ftr-332	2918	14	a	a	DET
ftr-332	2918	15	40	40	NUM
ftr-332	2918	16	-	-	PUNCT
ftr-332	2918	17	percent	percent	NOUN
ftr-332	2918	18	gross	gross	ADJ
ftr-332	2918	19	valuation	valuation	NOUN
ftr-332	2918	20	misstatement	misstatement	NOUN
ftr-332	2918	21	under	under	ADP
ftr-332	2918	22	§	§	PROPN
ftr-332	2918	23	6662(h	6662(h	NUM
ftr-332	2918	24	)	)	PUNCT
ftr-332	2918	25	if	if	SCONJ
ftr-332	2918	26	the	the	DET
ftr-332	2918	27	amended	amend	VERB
ftr-332	2918	28	returns	return	NOUN
ftr-332	2918	29	were	be	AUX
ftr-332	2918	30	not	not	PART
ftr-332	2918	31	qualified	qualified	ADJ
ftr-332	2918	32	amended	amend	VERB
ftr-332	2918	33	returns	return	NOUN
ftr-332	2918	34	.	.	PUNCT
ftr-332	2919	1	this	this	PRON
ftr-332	2919	2	required	require	VERB
ftr-332	2919	3	the	the	DET
ftr-332	2919	4	court	court	NOUN
ftr-332	2919	5	(	(	PUNCT
ftr-332	2919	6	judge	judge	NOUN
ftr-332	2919	7	kroupa	kroupa	PROPN
ftr-332	2919	8	)	)	PUNCT
ftr-332	2919	9	to	to	PART
ftr-332	2919	10	decide	decide	VERB
ftr-332	2919	11	whether	whether	SCONJ
ftr-332	2919	12	the	the	DET
ftr-332	2919	13	irs	irs	PROPN
ftr-332	2919	14	must	must	AUX
ftr-332	2919	15	impose	impose	VERB
ftr-332	2919	16	a	a	DET
ftr-332	2919	17	promoter	promoter	NOUN
ftr-332	2919	18	penalty	penalty	NOUN
ftr-332	2919	19	under	under	ADP
ftr-332	2919	20	§	§	PROPN
ftr-332	2919	21	6700	6700	NUM
ftr-332	2919	22	(	(	PUNCT
ftr-332	2919	23	relating	relate	VERB
ftr-332	2919	24	to	to	ADP
ftr-332	2919	25	abusive	abusive	ADJ
ftr-332	2919	26	tax	tax	NOUN
ftr-332	2919	27	shelters	shelter	NOUN
ftr-332	2919	28	)	)	PUNCT
ftr-332	2919	29	to	to	PART
ftr-332	2919	30	terminate	terminate	VERB
ftr-332	2919	31	the	the	DET
ftr-332	2919	32	time	time	NOUN
ftr-332	2919	33	to	to	PART
ftr-332	2919	34	file	file	VERB
ftr-332	2919	35	a	a	DET
ftr-332	2919	36	qualified	qualified	ADJ
ftr-332	2919	37	amended	amend	VERB
ftr-332	2919	38	return	return	NOUN
ftr-332	2919	39	under	under	ADP
ftr-332	2919	40	reg	reg	NOUN
ftr-332	2919	41	.	.	PUNCT
ftr-332	2920	1	§	§	PROPN
ftr-332	2920	2	1.6664	1.6664	NUM
ftr-332	2920	3	-	-	SYM
ftr-332	2920	4	2(c)(3)(ii	2(c)(3)(ii	NUM
ftr-332	2920	5	)	)	PUNCT
ftr-332	2920	6	.	.	PUNCT
ftr-332	2921	1	the	the	DET
ftr-332	2921	2	taxpayers	taxpayer	NOUN
ftr-332	2921	3	argued	argue	VERB
ftr-332	2921	4	that	that	SCONJ
ftr-332	2921	5	the	the	DET
ftr-332	2921	6	irs	irs	PROPN
ftr-332	2921	7	failed	fail	VERB
ftr-332	2921	8	to	to	PART
ftr-332	2921	9	establish	establish	VERB
ftr-332	2921	10	that	that	SCONJ
ftr-332	2921	11	kpmg	kpmg	PROPN
ftr-332	2921	12	was	be	AUX
ftr-332	2921	13	liable	liable	ADJ
ftr-332	2921	14	for	for	ADP
ftr-332	2921	15	a	a	DET
ftr-332	2921	16	promoter	promoter	NOUN
ftr-332	2921	17	penalty	penalty	NOUN
ftr-332	2921	18	under	under	ADP
ftr-332	2921	19	§	§	PROPN
ftr-332	2921	20	6700	6700	NUM
ftr-332	2921	21	and	and	CCONJ
ftr-332	2921	22	therefore	therefore	ADV
ftr-332	2921	23	the	the	DET
ftr-332	2921	24	time	time	NOUN
ftr-332	2921	25	to	to	PART
ftr-332	2921	26	file	file	VERB
ftr-332	2921	27	a	a	DET
ftr-332	2921	28	qualified	qualified	ADJ
ftr-332	2921	29	amended	amend	VERB
ftr-332	2921	30	return	return	NOUN
ftr-332	2921	31	never	never	ADV
ftr-332	2921	32	terminated	terminate	VERB
ftr-332	2921	33	.	.	PUNCT
ftr-332	2922	1	with	with	ADP
ftr-332	2922	2	regard	regard	NOUN
ftr-332	2922	3	to	to	ADP
ftr-332	2922	4	the	the	DET
ftr-332	2922	5	first	first	ADJ
ftr-332	2922	6	issue	issue	NOUN
ftr-332	2922	7	,	,	PUNCT
ftr-332	2922	8	judge	judge	PROPN
ftr-332	2922	9	kroupa	kroupa	PROPN
ftr-332	2922	10	held	hold	VERB
ftr-332	2922	11	that	that	SCONJ
ftr-332	2922	12	the	the	DET
ftr-332	2922	13	period	period	NOUN
ftr-332	2922	14	to	to	PART
ftr-332	2922	15	file	file	VERB
ftr-332	2922	16	a	a	DET
ftr-332	2922	17	qualified	qualified	ADJ
ftr-332	2922	18	amended	amend	VERB
ftr-332	2922	19	return	return	NOUN
ftr-332	2922	20	terminated	terminate	VERB
ftr-332	2922	21	before	before	SCONJ
ftr-332	2922	22	the	the	DET
ftr-332	2922	23	taxpayers	taxpayer	NOUN
ftr-332	2922	24	filed	file	VERB
ftr-332	2922	25	the	the	DET
ftr-332	2922	26	amended	amend	VERB
ftr-332	2922	27	return	return	NOUN
ftr-332	2922	28	.	.	PUNCT
ftr-332	2923	1	the	the	DET
ftr-332	2923	2	taxpayers	taxpayer	NOUN
ftr-332	2923	3	―could	―could	AUX
ftr-332	2923	4	reasonably	reasonably	ADV
ftr-332	2923	5	conclude	conclude	VERB
ftr-332	2923	6	that	that	SCONJ
ftr-332	2923	7	[	[	X
ftr-332	2923	8	the	the	DET
ftr-332	2923	9	irs	irs	PROPN
ftr-332	2923	10	]	]	PUNCT
ftr-332	2923	11	would	would	AUX
ftr-332	2923	12	discover	discover	VERB
ftr-332	2923	13	their	their	PRON
ftr-332	2923	14	2000	2000	NUM
ftr-332	2923	15	transaction	transaction	NOUN
ftr-332	2923	16	once	once	SCONJ
ftr-332	2923	17	kpmg	kpmg	PROPN
ftr-332	2923	18	was	be	AUX
ftr-332	2923	19	served	serve	VERB
ftr-332	2923	20	the	the	DET
ftr-332	2923	21	notice	notice	NOUN
ftr-332	2923	22	2000	2000	NUM
ftr-332	2923	23	-	-	SYM
ftr-332	2923	24	44	44	NUM
ftr-332	2923	25	summons	summon	NOUN
ftr-332	2923	26	.	.	PUNCT
ftr-332	2924	1	accordingly	accordingly	ADV
ftr-332	2924	2	,	,	PUNCT
ftr-332	2924	3	disclosure	disclosure	NOUN
ftr-332	2924	4	after	after	ADP
ftr-332	2924	5	the	the	DET
ftr-332	2924	6	notice	notice	NOUN
ftr-332	2924	7	2000	2000	NUM
ftr-332	2924	8	-	-	SYM
ftr-332	2924	9	44	44	NUM
ftr-332	2924	10	summons	summon	NOUN
ftr-332	2924	11	was	be	AUX
ftr-332	2924	12	served	serve	VERB
ftr-332	2924	13	on	on	ADP
ftr-332	2924	14	kpmg	kpmg	PROPN
ftr-332	2924	15	would	would	AUX
ftr-332	2924	16	not	not	PART
ftr-332	2924	17	have	have	AUX
ftr-332	2924	18	been	be	AUX
ftr-332	2924	19	voluntary.‖	voluntary.‖	VERB
ftr-332	2924	20	the	the	DET
ftr-332	2924	21	amended	amend	VERB
ftr-332	2924	22	return	return	NOUN
ftr-332	2924	23	petitioners	petitioner	NOUN
ftr-332	2924	24	filed	file	VERB
ftr-332	2924	25	was	be	AUX
ftr-332	2924	26	not	not	PART
ftr-332	2924	27	a	a	DET
ftr-332	2924	28	qar	qar	NOUN
ftr-332	2924	29	since	since	SCONJ
ftr-332	2924	30	it	it	PRON
ftr-332	2924	31	was	be	AUX
ftr-332	2924	32	filed	file	VERB
ftr-332	2924	33	after	after	SCONJ
ftr-332	2924	34	respondent	respondent	NOUN
ftr-332	2924	35	issued	issue	VERB
ftr-332	2924	36	kpmg	kpmg	PROPN
ftr-332	2924	37	the	the	DET
ftr-332	2924	38	notice	notice	NOUN
ftr-332	2924	39	2000	2000	NUM
ftr-332	2924	40	-	-	SYM
ftr-332	2924	41	44	44	NUM
ftr-332	2924	42	summons	summon	NOUN
ftr-332	2924	43	.	.	PUNCT
ftr-332	2925	1	as	as	ADP
ftr-332	2925	2	a	a	DET
ftr-332	2925	3	result	result	NOUN
ftr-332	2925	4	,	,	PUNCT
ftr-332	2925	5	for	for	ADP
ftr-332	2925	6	penalty	penalty	NOUN
ftr-332	2925	7	purposes	purpose	NOUN
ftr-332	2925	8	,	,	PUNCT
ftr-332	2925	9	the	the	DET
ftr-332	2925	10	additional	additional	ADJ
ftr-332	2925	11	tax	tax	NOUN
ftr-332	2925	12	stated	state	VERB
ftr-332	2925	13	on	on	ADP
ftr-332	2925	14	the	the	DET
ftr-332	2925	15	amended	amend	VERB
ftr-332	2925	16	return	return	NOUN
ftr-332	2925	17	was	be	AUX
ftr-332	2925	18	not	not	PART
ftr-332	2925	19	includable	includable	ADJ
ftr-332	2925	20	in	in	ADP
ftr-332	2925	21	the	the	DET
ftr-332	2925	22	amount	amount	NOUN
ftr-332	2925	23	of	of	ADP
ftr-332	2925	24	tax	tax	NOUN
ftr-332	2925	25	shown	show	VERB
ftr-332	2925	26	on	on	ADP
ftr-332	2925	27	the	the	DET
ftr-332	2925	28	original	original	ADJ
ftr-332	2925	29	return	return	NOUN
ftr-332	2925	30	,	,	PUNCT
ftr-332	2925	31	and	and	CCONJ
ftr-332	2925	32	the	the	DET
ftr-332	2925	33	taxpayers	taxpayer	NOUN
ftr-332	2925	34	had	have	VERB
ftr-332	2925	35	an	an	DET
ftr-332	2925	36	underpayment	underpayment	NOUN
ftr-332	2925	37	of	of	ADP
ftr-332	2925	38	tax	tax	NOUN
ftr-332	2925	39	for	for	ADP
ftr-332	2925	40	2001	2001	NUM
ftr-332	2925	41	equal	equal	ADJ
ftr-332	2925	42	to	to	ADP
ftr-332	2925	43	the	the	DET
ftr-332	2925	44	additional	additional	ADJ
ftr-332	2925	45	tax	tax	NOUN
ftr-332	2925	46	reported	report	VERB
ftr-332	2925	47	on	on	ADP
ftr-332	2925	48	the	the	DET
ftr-332	2925	49	amended	amend	VERB
ftr-332	2925	50	return	return	NOUN
ftr-332	2925	51	.	.	PUNCT
ftr-332	2926	1	but	but	CCONJ
ftr-332	2926	2	with	with	ADP
ftr-332	2926	3	regard	regard	NOUN
ftr-332	2926	4	to	to	ADP
ftr-332	2926	5	the	the	DET
ftr-332	2926	6	second	second	ADJ
ftr-332	2926	7	issue	issue	NOUN
ftr-332	2926	8	,	,	PUNCT
ftr-332	2926	9	she	she	PRON
ftr-332	2926	10	held	hold	VERB
ftr-332	2926	11	that	that	SCONJ
ftr-332	2926	12	the	the	DET
ftr-332	2926	13	taxpayers	taxpayer	NOUN
ftr-332	2926	14	‘	‘	PART
ftr-332	2926	15	underpayment	underpayment	ADJ
ftr-332	2926	16	was	be	AUX
ftr-332	2926	17	not	not	PART
ftr-332	2926	18	attributable	attributable	ADJ
ftr-332	2926	19	to	to	ADP
ftr-332	2926	20	a	a	DET
ftr-332	2926	21	gross	gross	ADJ
ftr-332	2926	22	valuation	valuation	NOUN
ftr-332	2926	23	misstatement	misstatement	NOUN
ftr-332	2926	24	and	and	CCONJ
ftr-332	2926	25	they	they	PRON
ftr-332	2926	26	thus	thus	ADV
ftr-332	2926	27	were	be	AUX
ftr-332	2926	28	not	not	PART
ftr-332	2926	29	liable	liable	ADJ
ftr-332	2926	30	for	for	ADP
ftr-332	2926	31	the	the	DET
ftr-332	2926	32	gross	gross	ADJ
ftr-332	2926	33	valuation	valuation	NOUN
ftr-332	2926	34	penalty	penalty	NOUN
ftr-332	2926	35	.	.	PUNCT
ftr-332	2927	1	mccrary	mccrary	PROPN
ftr-332	2927	2	v.	v.	PROPN
ftr-332	2927	3	commissioner	commissioner	PROPN
ftr-332	2927	4	,	,	PUNCT
ftr-332	2927	5	92	92	NUM
ftr-332	2927	6	t.c	t.c	PROPN
ftr-332	2927	7	.	.	PROPN
ftr-332	2927	8	827	827	NUM
ftr-332	2927	9	(	(	PUNCT
ftr-332	2927	10	1989	1989	NUM
ftr-332	2927	11	)	)	PUNCT
ftr-332	2927	12	,	,	PUNCT
ftr-332	2927	13	held	hold	VERB
ftr-332	2927	14	that	that	SCONJ
ftr-332	2927	15	where	where	SCONJ
ftr-332	2927	16	the	the	DET
ftr-332	2927	17	irs	irs	PROPN
ftr-332	2927	18	asserts	assert	VERB
ftr-332	2927	19	a	a	DET
ftr-332	2927	20	ground	ground	NOUN
ftr-332	2927	21	unrelated	unrelated	ADJ
ftr-332	2927	22	to	to	PART
ftr-332	2927	23	value	value	NOUN
ftr-332	2927	24	or	or	CCONJ
ftr-332	2927	25	basis	basis	NOUN
ftr-332	2927	26	of	of	ADP
ftr-332	2927	27	property	property	NOUN
ftr-332	2927	28	for	for	ADP
ftr-332	2927	29	totally	totally	ADV
ftr-332	2927	30	disallowing	disallow	VERB
ftr-332	2927	31	a	a	DET
ftr-332	2927	32	deduction	deduction	NOUN
ftr-332	2927	33	or	or	CCONJ
ftr-332	2927	34	credit	credit	NOUN
ftr-332	2927	35	and	and	CCONJ
ftr-332	2927	36	a	a	DET
ftr-332	2927	37	taxpayer	taxpayer	NOUN
ftr-332	2927	38	concedes	concede	VERB
ftr-332	2927	39	the	the	DET
ftr-332	2927	40	deduction	deduction	NOUN
ftr-332	2927	41	or	or	CCONJ
ftr-332	2927	42	credit	credit	NOUN
ftr-332	2927	43	on	on	ADP
ftr-332	2927	44	that	that	DET
ftr-332	2927	45	ground	ground	NOUN
ftr-332	2927	46	,	,	PUNCT
ftr-332	2927	47	any	any	DET
ftr-332	2927	48	underpayment	underpayment	NOUN
ftr-332	2927	49	resulting	result	VERB
ftr-332	2927	50	from	from	ADP
ftr-332	2927	51	the	the	DET
ftr-332	2927	52	concession	concession	NOUN
ftr-332	2927	53	is	be	AUX
ftr-332	2927	54	not	not	PART
ftr-332	2927	55	attributable	attributable	ADJ
ftr-332	2927	56	to	to	ADP
ftr-332	2927	57	a	a	DET
ftr-332	2927	58	gross	gross	ADJ
ftr-332	2927	59	valuation	valuation	NOUN
ftr-332	2927	60	misstatement	misstatement	NOUN
ftr-332	2927	61	;	;	PUNCT
ftr-332	2927	62	that	that	SCONJ
ftr-332	2927	63	holding	holding	NOUN
ftr-332	2927	64	was	be	AUX
ftr-332	2927	65	extended	extend	VERB
ftr-332	2927	66	in	in	ADP
ftr-332	2927	67	rogers	rogers	PROPN
ftr-332	2927	68	v.	v.	PROPN
ftr-332	2927	69	commissioner	commissioner	PROPN
ftr-332	2927	70	,	,	PUNCT
ftr-332	2927	71	t.c	t.c	PROPN
ftr-332	2927	72	.	.	PROPN
ftr-332	2927	73	memo	memo	NOUN
ftr-332	2927	74	.	.	PUNCT
ftr-332	2928	1	1990	1990	NUM
ftr-332	2928	2	-	-	SYM
ftr-332	2928	3	619	619	NUM
ftr-332	2928	4	,	,	PUNCT
ftr-332	2928	5	to	to	ADP
ftr-332	2928	6	situations	situation	NOUN
ftr-332	2928	7	where	where	SCONJ
ftr-332	2928	8	the	the	DET
ftr-332	2928	9	taxpayer	taxpayer	NOUN
ftr-332	2928	10	does	do	AUX
ftr-332	2928	11	not	not	PART
ftr-332	2928	12	state	state	VERB
ftr-332	2928	13	the	the	DET
ftr-332	2928	14	specific	specific	ADJ
ftr-332	2928	15	ground	ground	NOUN
ftr-332	2928	16	for	for	ADP
ftr-332	2928	17	the	the	DET
ftr-332	2928	18	concession	concession	NOUN
ftr-332	2928	19	as	as	ADV
ftr-332	2928	20	long	long	ADV
ftr-332	2928	21	as	as	SCONJ
ftr-332	2928	22	the	the	DET
ftr-332	2928	23	irs	irs	PROPN
ftr-332	2928	24	has	have	AUX
ftr-332	2928	25	asserted	assert	VERB
ftr-332	2928	26	some	some	DET
ftr-332	2928	27	ground	ground	NOUN
ftr-332	2928	28	other	other	ADJ
ftr-332	2928	29	than	than	ADP
ftr-332	2928	30	value	value	NOUN
ftr-332	2928	31	or	or	CCONJ
ftr-332	2928	32	basis	basis	NOUN
ftr-332	2928	33	for	for	ADP
ftr-332	2928	34	totally	totally	ADV
ftr-332	2928	35	disallowing	disallow	VERB
ftr-332	2928	36	the	the	DET
ftr-332	2928	37	relevant	relevant	ADJ
ftr-332	2928	38	deduction	deduction	NOUN
ftr-332	2928	39	or	or	CCONJ
ftr-332	2928	40	credit	credit	NOUN
ftr-332	2928	41	.	.	PUNCT
ftr-332	2929	1	in	in	ADP
ftr-332	2929	2	this	this	DET
ftr-332	2929	3	case	case	NOUN
ftr-332	2929	4	the	the	DET
ftr-332	2929	5	taxpayers	taxpayer	NOUN
ftr-332	2929	6	conceded	concede	VERB
ftr-332	2929	7	that	that	SCONJ
ftr-332	2929	8	the	the	DET
ftr-332	2929	9	transactions	transaction	NOUN
ftr-332	2929	10	lacked	lack	VERB
ftr-332	2929	11	economic	economic	ADJ
ftr-332	2929	12	substance	substance	NOUN
ftr-332	2929	13	,	,	PUNCT
ftr-332	2929	14	and	and	CCONJ
ftr-332	2929	15	thus	thus	ADV
ftr-332	2929	16	had	have	AUX
ftr-332	2929	17	conceded	concede	VERB
ftr-332	2929	18	―‗on	―‗on	NOUN
ftr-332	2929	19	grounds	ground	NOUN
ftr-332	2929	20	other	other	ADJ
ftr-332	2929	21	than	than	ADP
ftr-332	2929	22	regarding	regard	VERB
ftr-332	2929	23	the	the	DET
ftr-332	2929	24	value	value	NOUN
ftr-332	2929	25	or	or	CCONJ
ftr-332	2929	26	basis	basis	NOUN
ftr-332	2929	27	of	of	ADP
ftr-332	2929	28	the	the	DET
ftr-332	2929	29	property‘‖	property‘‖	NOUN
ftr-332	2929	30	that	that	SCONJ
ftr-332	2929	31	they	they	PRON
ftr-332	2929	32	were	be	AUX
ftr-332	2929	33	not	not	PART
ftr-332	2929	34	entitled	entitle	VERB
ftr-332	2929	35	to	to	PART
ftr-332	2929	36	deduct	deduct	VERB
ftr-332	2929	37	any	any	DET
ftr-332	2929	38	portion	portion	NOUN
ftr-332	2929	39	of	of	ADP
ftr-332	2929	40	the	the	DET
ftr-332	2929	41	losses	loss	NOUN
ftr-332	2929	42	at	at	ADP
ftr-332	2929	43	issue.‖	issue.‖	PROPN
ftr-332	2929	44	326	326	NUM
ftr-332	2929	45	florida	florida	PROPN
ftr-332	2929	46	tax	tax	NOUN
ftr-332	2929	47	review	review	NOUN
ftr-332	2930	1	[	[	X
ftr-332	2930	2	vol	vol	NOUN
ftr-332	2930	3	.	.	PUNCT
ftr-332	2931	1	12:5	12:5	NUM
ftr-332	2931	2	ix	ix	ADJ
ftr-332	2931	3	.	.	PUNCT
ftr-332	2932	1	exempt	exempt	ADJ
ftr-332	2932	2	organizations	organization	NOUN
ftr-332	2932	3	and	and	CCONJ
ftr-332	2932	4	charitable	charitable	ADJ
ftr-332	2932	5	giving	give	VERB
ftr-332	2932	6	a.	a.	NOUN
ftr-332	2932	7	exempt	exempt	ADJ
ftr-332	2932	8	organizations	organization	NOUN
ftr-332	2932	9	1	1	NUM
ftr-332	2932	10	.	.	PUNCT
ftr-332	2933	1	an	an	DET
ftr-332	2933	2	agency	agency	NOUN
ftr-332	2933	3	’s	’s	PART
ftr-332	2933	4	interpretation	interpretation	NOUN
ftr-332	2933	5	of	of	ADP
ftr-332	2933	6	its	its	PRON
ftr-332	2933	7	regulation	regulation	NOUN
ftr-332	2933	8	is	be	AUX
ftr-332	2933	9	controlling	control	VERB
ftr-332	2933	10	unless	unless	SCONJ
ftr-332	2933	11	the	the	DET
ftr-332	2933	12	interpretation	interpretation	NOUN
ftr-332	2933	13	is	be	AUX
ftr-332	2933	14	―plainly	―plainly	ADV
ftr-332	2933	15	erroneous	erroneous	ADJ
ftr-332	2933	16	or	or	CCONJ
ftr-332	2933	17	inconsistent	inconsistent	ADJ
ftr-332	2933	18	with	with	ADP
ftr-332	2933	19	the	the	DET
ftr-332	2933	20	regulation.‖	regulation.‖	PROPN
ftr-332	2933	21	polm	polm	NOUN
ftr-332	2933	22	family	family	NOUN
ftr-332	2933	23	foundation	foundation	PROPN
ftr-332	2933	24	v.	v.	PROPN
ftr-332	2933	25	united	united	PROPN
ftr-332	2933	26	states	states	PROPN
ftr-332	2933	27	,	,	PUNCT
ftr-332	2933	28	644	644	NUM
ftr-332	2933	29	f.3d	f.3d	NUM
ftr-332	2933	30	406	406	NUM
ftr-332	2933	31	(	(	PUNCT
ftr-332	2933	32	d.c	d.c	PROPN
ftr-332	2933	33	.	.	PROPN
ftr-332	2933	34	cir	cir	PROPN
ftr-332	2933	35	.	.	PUNCT
ftr-332	2934	1	5/6/11	5/6/11	NUM
ftr-332	2934	2	)	)	PUNCT
ftr-332	2934	3	.	.	PUNCT
ftr-332	2935	1	the	the	DET
ftr-332	2935	2	issue	issue	NOUN
ftr-332	2935	3	in	in	ADP
ftr-332	2935	4	this	this	DET
ftr-332	2935	5	declaratory	declaratory	ADJ
ftr-332	2935	6	judgment	judgment	NOUN
ftr-332	2935	7	case	case	NOUN
ftr-332	2935	8	was	be	AUX
ftr-332	2935	9	whether	whether	SCONJ
ftr-332	2935	10	the	the	DET
ftr-332	2935	11	polm	polm	NOUN
ftr-332	2935	12	family	family	NOUN
ftr-332	2935	13	foundation	foundation	NOUN
ftr-332	2935	14	was	be	AUX
ftr-332	2935	15	a	a	DET
ftr-332	2935	16	private	private	ADJ
ftr-332	2935	17	foundation	foundation	NOUN
ftr-332	2935	18	under	under	ADP
ftr-332	2935	19	§	§	PROPN
ftr-332	2935	20	509	509	NUM
ftr-332	2935	21	or	or	CCONJ
ftr-332	2935	22	a	a	DET
ftr-332	2935	23	§	§	PROPN
ftr-332	2935	24	509(a)(3)(a	509(a)(3)(a	PROPN
ftr-332	2935	25	)	)	PUNCT
ftr-332	2935	26	supporting	support	VERB
ftr-332	2935	27	organization	organization	NOUN
ftr-332	2935	28	,	,	PUNCT
ftr-332	2935	29	treated	treat	VERB
ftr-332	2935	30	as	as	ADP
ftr-332	2935	31	a	a	DET
ftr-332	2935	32	public	public	ADJ
ftr-332	2935	33	charity	charity	NOUN
ftr-332	2935	34	,	,	PUNCT
ftr-332	2935	35	the	the	DET
ftr-332	2935	36	irs	irs	PROPN
ftr-332	2935	37	having	having	AUX
ftr-332	2935	38	conceded	concede	VERB
ftr-332	2935	39	that	that	SCONJ
ftr-332	2935	40	it	it	PRON
ftr-332	2935	41	was	be	AUX
ftr-332	2935	42	a	a	DET
ftr-332	2935	43	§	§	ADJ
ftr-332	2935	44	501(c)(3	501(c)(3	NUM
ftr-332	2935	45	)	)	PUNCT
ftr-332	2935	46	organization	organization	NOUN
ftr-332	2935	47	.	.	PUNCT
ftr-332	2936	1	among	among	ADP
ftr-332	2936	2	the	the	DET
ftr-332	2936	3	requirements	requirement	NOUN
ftr-332	2936	4	to	to	PART
ftr-332	2936	5	qualify	qualify	VERB
ftr-332	2936	6	under	under	ADP
ftr-332	2936	7	§	§	PROPN
ftr-332	2936	8	509(a)(3)(ii	509(a)(3)(ii	NUM
ftr-332	2936	9	)	)	PUNCT
ftr-332	2936	10	is	be	AUX
ftr-332	2936	11	that	that	SCONJ
ftr-332	2936	12	the	the	DET
ftr-332	2936	13	organization	organization	NOUN
ftr-332	2936	14	demonstrate	demonstrate	VERB
ftr-332	2936	15	that	that	SCONJ
ftr-332	2936	16	it	it	PRON
ftr-332	2936	17	is	be	AUX
ftr-332	2936	18	―organized	―organize	VERB
ftr-332	2936	19	,	,	PUNCT
ftr-332	2936	20	and	and	CCONJ
ftr-332	2936	21	at	at	ADP
ftr-332	2936	22	all	all	DET
ftr-332	2936	23	times	time	NOUN
ftr-332	2936	24	thereafter	thereafter	ADV
ftr-332	2936	25	is	be	AUX
ftr-332	2936	26	operated	operate	VERB
ftr-332	2936	27	,	,	PUNCT
ftr-332	2936	28	exclusively	exclusively	ADV
ftr-332	2936	29	for	for	ADP
ftr-332	2936	30	the	the	DET
ftr-332	2936	31	benefit	benefit	NOUN
ftr-332	2936	32	of	of	ADP
ftr-332	2936	33	,	,	PUNCT
ftr-332	2936	34	to	to	PART
ftr-332	2936	35	perform	perform	VERB
ftr-332	2936	36	the	the	DET
ftr-332	2936	37	functions	function	NOUN
ftr-332	2936	38	of	of	ADP
ftr-332	2936	39	,	,	PUNCT
ftr-332	2936	40	or	or	CCONJ
ftr-332	2936	41	to	to	PART
ftr-332	2936	42	carry	carry	VERB
ftr-332	2936	43	out	out	ADP
ftr-332	2936	44	the	the	DET
ftr-332	2936	45	purposes	purpose	NOUN
ftr-332	2936	46	of	of	ADP
ftr-332	2936	47	one	one	NUM
ftr-332	2936	48	or	or	CCONJ
ftr-332	2936	49	more	more	ADV
ftr-332	2936	50	specified	specified	AUX
ftr-332	2936	51	[	[	PUNCT
ftr-332	2936	52	publicly	publicly	ADV
ftr-332	2936	53	supported	support	VERB
ftr-332	2936	54	]	]	PUNCT
ftr-332	2936	55	organizations.‖	organizations.‖	ADP
ftr-332	2936	56	the	the	DET
ftr-332	2936	57	foundation‘s	foundation‘s	PROPN
ftr-332	2936	58	articles	article	NOUN
ftr-332	2936	59	of	of	ADP
ftr-332	2936	60	incorporation	incorporation	NOUN
ftr-332	2936	61	designated	designate	VERB
ftr-332	2936	62	as	as	ADP
ftr-332	2936	63	supported	support	VERB
ftr-332	2936	64	organizations	organization	NOUN
ftr-332	2936	65	―the	―the	DET
ftr-332	2936	66	class	class	NOUN
ftr-332	2936	67	of	of	ADP
ftr-332	2936	68	organizations	organization	NOUN
ftr-332	2936	69	...	...	PUNCT
ftr-332	2936	70	which	which	PRON
ftr-332	2936	71	support	support	VERB
ftr-332	2936	72	,	,	PUNCT
ftr-332	2936	73	promote	promote	VERB
ftr-332	2936	74	and/	and/	NOUN
ftr-332	2936	75	or	or	CCONJ
ftr-332	2936	76	perform	perform	VERB
ftr-332	2936	77	public	public	ADJ
ftr-332	2936	78	health	health	NOUN
ftr-332	2936	79	and/or	and/or	CCONJ
ftr-332	2936	80	christian	christian	ADJ
ftr-332	2936	81	objectives	objective	NOUN
ftr-332	2936	82	,	,	PUNCT
ftr-332	2936	83	including	include	VERB
ftr-332	2936	84	but	but	CCONJ
ftr-332	2936	85	not	not	PART
ftr-332	2936	86	limited	limit	VERB
ftr-332	2936	87	to	to	ADP
ftr-332	2936	88	christian	christian	ADJ
ftr-332	2936	89	evangelism	evangelism	NOUN
ftr-332	2936	90	,	,	PUNCT
ftr-332	2936	91	edification	edification	NOUN
ftr-332	2936	92	and	and	CCONJ
ftr-332	2936	93	stewardship.‖	stewardship.‖	NOUN
ftr-332	2936	94	reg	reg	NOUN
ftr-332	2936	95	.	.	PUNCT
ftr-332	2937	1	§	§	PROPN
ftr-332	2937	2	1.509(a)-4(d)(2)(i)(b	1.509(a)-4(d)(2)(i)(b	PROPN
ftr-332	2937	3	)	)	PUNCT
ftr-332	2937	4	does	do	AUX
ftr-332	2937	5	not	not	PART
ftr-332	2937	6	require	require	VERB
ftr-332	2937	7	a	a	DET
ftr-332	2937	8	specific	specific	ADJ
ftr-332	2937	9	listing	listing	NOUN
ftr-332	2937	10	of	of	ADP
ftr-332	2937	11	the	the	DET
ftr-332	2937	12	name	name	NOUN
ftr-332	2937	13	each	each	DET
ftr-332	2937	14	publicly	publicly	ADV
ftr-332	2937	15	supported	support	VERB
ftr-332	2937	16	organization	organization	NOUN
ftr-332	2937	17	,	,	PUNCT
ftr-332	2937	18	but	but	CCONJ
ftr-332	2937	19	reg	reg	NOUN
ftr-332	2937	20	.	.	PUNCT
ftr-332	2938	1	§	§	NOUN
ftr-332	2938	2	1.509(a)-4(d)(3	1.509(a)-4(d)(3	NUM
ftr-332	2938	3	)	)	PUNCT
ftr-332	2938	4	indicates	indicate	VERB
ftr-332	2938	5	that	that	SCONJ
ftr-332	2938	6	the	the	DET
ftr-332	2938	7	articles	article	NOUN
ftr-332	2938	8	of	of	ADP
ftr-332	2938	9	incorporation	incorporation	NOUN
ftr-332	2938	10	must	must	AUX
ftr-332	2938	11	require	require	VERB
ftr-332	2938	12	that	that	SCONJ
ftr-332	2938	13	it	it	PRON
ftr-332	2938	14	be	be	AUX
ftr-332	2938	15	operated	operate	VERB
ftr-332	2938	16	to	to	PART
ftr-332	2938	17	support	support	VERB
ftr-332	2938	18	or	or	CCONJ
ftr-332	2938	19	benefit	benefit	VERB
ftr-332	2938	20	one	one	NUM
ftr-332	2938	21	or	or	CCONJ
ftr-332	2938	22	more	more	ADJ
ftr-332	2938	23	beneficiary	beneficiary	ADJ
ftr-332	2938	24	organizations	organization	NOUN
ftr-332	2938	25	which	which	PRON
ftr-332	2938	26	are	be	AUX
ftr-332	2938	27	designated	designate	VERB
ftr-332	2938	28	by	by	ADP
ftr-332	2938	29	class	class	NOUN
ftr-332	2938	30	or	or	CCONJ
ftr-332	2938	31	purpose	purpose	NOUN
ftr-332	2938	32	.	.	PUNCT
ftr-332	2939	1	the	the	DET
ftr-332	2939	2	irs	irs	PROPN
ftr-332	2939	3	argued	argue	VERB
ftr-332	2939	4	that	that	SCONJ
ftr-332	2939	5	the	the	DET
ftr-332	2939	6	exception	exception	NOUN
ftr-332	2939	7	to	to	ADP
ftr-332	2939	8	specific	specific	ADJ
ftr-332	2939	9	designation	designation	NOUN
ftr-332	2939	10	applies	apply	VERB
ftr-332	2939	11	only	only	ADV
ftr-332	2939	12	if	if	SCONJ
ftr-332	2939	13	the	the	DET
ftr-332	2939	14	class	class	NOUN
ftr-332	2939	15	of	of	ADP
ftr-332	2939	16	beneficiary	beneficiary	NOUN
ftr-332	2939	17	organizations	organization	NOUN
ftr-332	2939	18	is	be	AUX
ftr-332	2939	19	―readily	―readily	ADV
ftr-332	2939	20	identifiable,‖	identifiable,‖	PROPN
ftr-332	2939	21	and	and	CCONJ
ftr-332	2939	22	the	the	DET
ftr-332	2939	23	court	court	NOUN
ftr-332	2939	24	accepted	accept	VERB
ftr-332	2939	25	the	the	DET
ftr-332	2939	26	irs‘s	irs‘s	NOUN
ftr-332	2939	27	argument	argument	NOUN
ftr-332	2939	28	that	that	SCONJ
ftr-332	2939	29	the	the	DET
ftr-332	2939	30	class	class	NOUN
ftr-332	2939	31	of	of	ADP
ftr-332	2939	32	beneficiary	beneficiary	NOUN
ftr-332	2939	33	organizations	organization	NOUN
ftr-332	2939	34	was	be	AUX
ftr-332	2939	35	not	not	PART
ftr-332	2939	36	―readily	―readily	ADV
ftr-332	2939	37	identifiable,‖	identifiable,‖	ADP
ftr-332	2939	38	citing	cite	VERB
ftr-332	2939	39	example	example	NOUN
ftr-332	2939	40	(	(	PUNCT
ftr-332	2939	41	1	1	X
ftr-332	2939	42	)	)	PUNCT
ftr-332	2939	43	in	in	ADP
ftr-332	2939	44	reg	reg	NOUN
ftr-332	2939	45	.	.	PUNCT
ftr-332	2940	1	§	§	NOUN
ftr-332	2940	2	1.509(a)-4(d)(2)(iii	1.509(a)-4(d)(2)(iii	NUM
ftr-332	2940	3	)	)	PUNCT
ftr-332	2940	4	(	(	PUNCT
ftr-332	2940	5	―institutions	―institution	NOUN
ftr-332	2940	6	of	of	ADP
ftr-332	2940	7	higher	high	ADJ
ftr-332	2940	8	learning	learning	NOUN
ftr-332	2940	9	in	in	ADP
ftr-332	2940	10	the	the	DET
ftr-332	2940	11	state	state	NOUN
ftr-332	2940	12	of	of	ADP
ftr-332	2940	13	y‖	y‖	PROPN
ftr-332	2940	14	)	)	PUNCT
ftr-332	2940	15	and	and	CCONJ
ftr-332	2940	16	rev	rev	PROPN
ftr-332	2940	17	.	.	PROPN
ftr-332	2941	1	rul	rul	PROPN
ftr-332	2941	2	.	.	PUNCT
ftr-332	2942	1	81	81	NUM
ftr-332	2942	2	-	-	SYM
ftr-332	2942	3	43	43	NUM
ftr-332	2942	4	,	,	PUNCT
ftr-332	2942	5	1981	1981	NUM
ftr-332	2942	6	-	-	SYM
ftr-332	2942	7	1	1	NUM
ftr-332	2942	8	c.b	c.b	PROPN
ftr-332	2942	9	.	.	PROPN
ftr-332	2942	10	350	350	NUM
ftr-332	2942	11	(	(	PUNCT
ftr-332	2942	12	―[tax	―[tax	ADV
ftr-332	2942	13	-	-	PUNCT
ftr-332	2942	14	exempt	exempt	ADJ
ftr-332	2942	15	public	public	ADJ
ftr-332	2942	16	charities	charity	NOUN
ftr-332	2942	17	]	]	PUNCT
ftr-332	2942	18	located	locate	VERB
ftr-332	2942	19	in	in	ADP
ftr-332	2942	20	the	the	DET
ftr-332	2942	21	[	[	X
ftr-332	2942	22	city	city	NOUN
ftr-332	2942	23	of	of	ADP
ftr-332	2942	24	]	]	X
ftr-332	2942	25	z	z	PROPN
ftr-332	2942	26	area‖	area‖	PROPN
ftr-332	2942	27	)	)	PUNCT
ftr-332	2942	28	.	.	PUNCT
ftr-332	2943	1	the	the	DET
ftr-332	2943	2	court	court	NOUN
ftr-332	2943	3	found	find	VERB
ftr-332	2943	4	that	that	SCONJ
ftr-332	2943	5	―unlike	―unlike	ADP
ftr-332	2943	6	the	the	DET
ftr-332	2943	7	examples	example	NOUN
ftr-332	2943	8	contained	contain	VERB
ftr-332	2943	9	in	in	ADP
ftr-332	2943	10	the	the	DET
ftr-332	2943	11	regulation	regulation	NOUN
ftr-332	2943	12	and	and	CCONJ
ftr-332	2943	13	the	the	DET
ftr-332	2943	14	revenue	revenue	NOUN
ftr-332	2943	15	ruling	ruling	NOUN
ftr-332	2943	16	,	,	PUNCT
ftr-332	2943	17	[	[	X
ftr-332	2943	18	the	the	DET
ftr-332	2943	19	foundation‘s	foundation‘s	PROPN
ftr-332	2943	20	]	]	X
ftr-332	2943	21	designation	designation	NOUN
ftr-332	2943	22	does	do	AUX
ftr-332	2943	23	not	not	PART
ftr-332	2943	24	make	make	VERB
ftr-332	2943	25	its	its	PRON
ftr-332	2943	26	beneficiary	beneficiary	NOUN
ftr-332	2943	27	organizations	organization	NOUN
ftr-332	2943	28	readily	readily	ADV
ftr-332	2943	29	identifiable	identifiable	ADJ
ftr-332	2943	30	.	.	PUNCT
ftr-332	2944	1	there	there	PRON
ftr-332	2944	2	is	be	VERB
ftr-332	2944	3	no	no	DET
ftr-332	2944	4	geographic	geographic	ADJ
ftr-332	2944	5	limit	limit	NOUN
ftr-332	2944	6	.	.	PUNCT
ftr-332	2945	1	there	there	PRON
ftr-332	2945	2	is	be	VERB
ftr-332	2945	3	no	no	DET
ftr-332	2945	4	limit	limit	NOUN
ftr-332	2945	5	by	by	ADP
ftr-332	2945	6	type	type	NOUN
ftr-332	2945	7	of	of	ADP
ftr-332	2945	8	publicly	publicly	ADV
ftr-332	2945	9	supported	support	VERB
ftr-332	2945	10	organization	organization	NOUN
ftr-332	2945	11	(	(	PUNCT
ftr-332	2945	12	such	such	ADJ
ftr-332	2945	13	as	as	ADP
ftr-332	2945	14	churches	church	NOUN
ftr-332	2945	15	or	or	CCONJ
ftr-332	2945	16	seminaries	seminary	NOUN
ftr-332	2945	17	)	)	PUNCT
ftr-332	2945	18	.	.	PUNCT
ftr-332	2946	1	in	in	ADP
ftr-332	2946	2	light	light	NOUN
ftr-332	2946	3	of	of	ADP
ftr-332	2946	4	the	the	DET
ftr-332	2946	5	broad	broad	ADJ
ftr-332	2946	6	purposes	purpose	NOUN
ftr-332	2946	7	mentioned	mention	VERB
ftr-332	2946	8	in	in	ADP
ftr-332	2946	9	foundation‘s	foundation‘s	NOUN
ftr-332	2946	10	articles	article	NOUN
ftr-332	2946	11	of	of	ADP
ftr-332	2946	12	incorporation	incorporation	NOUN
ftr-332	2946	13	,	,	PUNCT
ftr-332	2946	14	we	we	PRON
ftr-332	2946	15	agree	agree	VERB
ftr-332	2946	16	with	with	ADP
ftr-332	2946	17	the	the	DET
ftr-332	2946	18	government	government	NOUN
ftr-332	2946	19	that	that	SCONJ
ftr-332	2946	20	it	it	PRON
ftr-332	2946	21	would	would	AUX
ftr-332	2946	22	be	be	AUX
ftr-332	2946	23	difficult	difficult	ADJ
ftr-332	2946	24	,	,	PUNCT
ftr-332	2946	25	if	if	SCONJ
ftr-332	2946	26	not	not	PART
ftr-332	2946	27	impossible	impossible	ADJ
ftr-332	2946	28	,	,	PUNCT
ftr-332	2946	29	to	to	PART
ftr-332	2946	30	determine	determine	VERB
ftr-332	2946	31	whether	whether	SCONJ
ftr-332	2946	32	the	the	DET
ftr-332	2946	33	foundation	foundation	NOUN
ftr-332	2946	34	will	will	AUX
ftr-332	2946	35	receive	receive	VERB
ftr-332	2946	36	oversight	oversight	NOUN
ftr-332	2946	37	from	from	ADP
ftr-332	2946	38	a	a	DET
ftr-332	2946	39	readily	readily	ADV
ftr-332	2946	40	identifiable	identifiable	ADJ
ftr-332	2946	41	class	class	NOUN
ftr-332	2946	42	of	of	ADP
ftr-332	2946	43	publicly	publicly	ADV
ftr-332	2946	44	supported	support	VERB
ftr-332	2946	45	organizations.‖	organizations.‖	NOUN
ftr-332	2946	46			PRON
ftr-332	2947	1	very	very	ADV
ftr-332	2947	2	significantly	significantly	ADV
ftr-332	2947	3	,	,	PUNCT
ftr-332	2947	4	in	in	ADP
ftr-332	2947	5	its	its	PRON
ftr-332	2947	6	analysis	analysis	NOUN
ftr-332	2947	7	,	,	PUNCT
ftr-332	2947	8	the	the	DET
ftr-332	2947	9	court	court	NOUN
ftr-332	2947	10	stated	state	VERB
ftr-332	2947	11	as	as	SCONJ
ftr-332	2947	12	follows	follow	VERB
ftr-332	2947	13	:	:	PUNCT
ftr-332	2947	14	an	an	DET
ftr-332	2947	15	agency‘s	agency‘s	NOUN
ftr-332	2947	16	interpretation	interpretation	NOUN
ftr-332	2947	17	of	of	ADP
ftr-332	2947	18	its	its	PRON
ftr-332	2947	19	regulation	regulation	NOUN
ftr-332	2947	20	is	be	AUX
ftr-332	2947	21	controlling	control	VERB
ftr-332	2947	22	unless	unless	SCONJ
ftr-332	2947	23	the	the	DET
ftr-332	2947	24	interpretation	interpretation	NOUN
ftr-332	2947	25	is	be	AUX
ftr-332	2947	26	―plainly	―plainly	ADV
ftr-332	2947	27	erroneous	erroneous	ADJ
ftr-332	2947	28	or	or	CCONJ
ftr-332	2947	29	inconsistent	inconsistent	ADJ
ftr-332	2947	30	with	with	ADP
ftr-332	2947	31	the	the	DET
ftr-332	2947	32	regulation.‖	regulation.‖	NOUN
ftr-332	2947	33	auer	auer	NOUN
ftr-332	2947	34	v.	v.	ADP
ftr-332	2947	35	robbins	robbin	NOUN
ftr-332	2947	36	,	,	PUNCT
ftr-332	2947	37	519	519	NUM
ftr-332	2947	38	u.s	u.s	PROPN
ftr-332	2947	39	.	.	PROPN
ftr-332	2947	40	452	452	NUM
ftr-332	2947	41	,	,	PUNCT
ftr-332	2947	42	461	461	NUM
ftr-332	2947	43	2012	2012	NUM
ftr-332	2947	44	]	]	PUNCT
ftr-332	2947	45	recent	recent	ADJ
ftr-332	2947	46	developments	development	NOUN
ftr-332	2947	47	in	in	ADP
ftr-332	2947	48	federal	federal	ADJ
ftr-332	2947	49	income	income	NOUN
ftr-332	2947	50	taxation	taxation	NOUN
ftr-332	2947	51	327	327	NUM
ftr-332	2947	52	(	(	PUNCT
ftr-332	2947	53	1997	1997	NUM
ftr-332	2947	54	)	)	PUNCT
ftr-332	2947	55	.	.	PUNCT
ftr-332	2948	1	this	this	PRON
ftr-332	2948	2	is	be	AUX
ftr-332	2948	3	so	so	ADV
ftr-332	2948	4	even	even	ADV
ftr-332	2948	5	if	if	SCONJ
ftr-332	2948	6	the	the	DET
ftr-332	2948	7	interpretation	interpretation	NOUN
ftr-332	2948	8	appears	appear	VERB
ftr-332	2948	9	for	for	ADP
ftr-332	2948	10	the	the	DET
ftr-332	2948	11	first	first	ADJ
ftr-332	2948	12	time	time	NOUN
ftr-332	2948	13	in	in	ADP
ftr-332	2948	14	a	a	DET
ftr-332	2948	15	legal	legal	ADJ
ftr-332	2948	16	brief	brief	NOUN
ftr-332	2948	17	.	.	PUNCT
ftr-332	2949	1	chase	chase	PROPN
ftr-332	2949	2	bank	bank	PROPN
ftr-332	2949	3	usa	usa	PROPN
ftr-332	2949	4	,	,	PUNCT
ftr-332	2949	5	n.a	n.a	PROPN
ftr-332	2949	6	.	.	PROPN
ftr-332	2950	1	v.	v.	PROPN
ftr-332	2950	2	mccoy	mccoy	PROPN
ftr-332	2950	3	,	,	PUNCT
ftr-332	2950	4	131	131	NUM
ftr-332	2950	5	s.	s.	PROPN
ftr-332	2950	6	ct	ct	PROPN
ftr-332	2950	7	.	.	PROPN
ftr-332	2950	8	871	871	NUM
ftr-332	2950	9	,	,	PUNCT
ftr-332	2950	10	880–81	880–81	NUM
ftr-332	2950	11	(	(	PUNCT
ftr-332	2950	12	2011	2011	NUM
ftr-332	2950	13	)	)	PUNCT
ftr-332	2950	14	;	;	PUNCT
ftr-332	2950	15	bigelow	bigelow	PROPN
ftr-332	2950	16	v.	v.	PROPN
ftr-332	2950	17	dep’t	dep’t	PROPN
ftr-332	2950	18	of	of	ADP
ftr-332	2950	19	def	def	PROPN
ftr-332	2950	20	.	.	PROPN
ftr-332	2950	21	,	,	PUNCT
ftr-332	2950	22	217	217	NUM
ftr-332	2950	23	f.3d	f.3d	NUM
ftr-332	2950	24	875	875	NUM
ftr-332	2950	25	,	,	PUNCT
ftr-332	2950	26	878	878	NUM
ftr-332	2950	27	(	(	PUNCT
ftr-332	2950	28	d.c	d.c	PROPN
ftr-332	2950	29	.	.	PROPN
ftr-332	2950	30	cir	cir	PROPN
ftr-332	2950	31	.	.	PROPN
ftr-332	2950	32	2000	2000	NUM
ftr-332	2950	33	)	)	PUNCT
ftr-332	2950	34	.	.	PUNCT
ftr-332	2951	1	―because	―because	VERB
ftr-332	2951	2	the	the	DET
ftr-332	2951	3	interpretation	interpretation	NOUN
ftr-332	2951	4	the	the	DET
ftr-332	2951	5	[	[	X
ftr-332	2951	6	irs	irs	X
ftr-332	2951	7	]	]	X
ftr-332	2951	8	presents	present	VERB
ftr-332	2951	9	in	in	ADP
ftr-332	2951	10	its	its	PRON
ftr-332	2951	11	brief	brief	NOUN
ftr-332	2951	12	is	be	AUX
ftr-332	2951	13	consistent	consistent	ADJ
ftr-332	2951	14	with	with	ADP
ftr-332	2951	15	the	the	DET
ftr-332	2951	16	regulatory	regulatory	ADJ
ftr-332	2951	17	text,‖	text,‖	PROPN
ftr-332	2951	18	chase	chase	PROPN
ftr-332	2951	19	bank	bank	NOUN
ftr-332	2951	20	,	,	PUNCT
ftr-332	2951	21	131	131	NUM
ftr-332	2951	22	s.	s.	PROPN
ftr-332	2951	23	ct	ct	PROPN
ftr-332	2951	24	at	at	ADP
ftr-332	2951	25	880	880	NUM
ftr-332	2951	26	,	,	PUNCT
ftr-332	2951	27	we	we	PRON
ftr-332	2951	28	have	have	VERB
ftr-332	2951	29	no	no	DET
ftr-332	2951	30	basis	basis	NOUN
ftr-332	2951	31	for	for	ADP
ftr-332	2951	32	rejecting	reject	VERB
ftr-332	2951	33	it	it	PRON
ftr-332	2951	34	in	in	ADP
ftr-332	2951	35	favor	favor	NOUN
ftr-332	2951	36	of	of	ADP
ftr-332	2951	37	some	some	DET
ftr-332	2951	38	other	other	ADJ
ftr-332	2951	39	version	version	NOUN
ftr-332	2951	40	.	.	PUNCT
ftr-332	2952	1	2	2	X
ftr-332	2952	2	.	.	X
ftr-332	2952	3	your	your	PRON
ftr-332	2952	4	client	client	NOUN
ftr-332	2952	5	put	put	VERB
ftr-332	2952	6	it	it	PRON
ftr-332	2952	7	off	off	ADP
ftr-332	2952	8	for	for	ADP
ftr-332	2952	9	three	three	NUM
ftr-332	2952	10	years	year	NOUN
ftr-332	2952	11	,	,	PUNCT
ftr-332	2952	12	so	so	CCONJ
ftr-332	2952	13	why	why	SCONJ
ftr-332	2952	14	not	not	PART
ftr-332	2952	15	put	put	VERB
ftr-332	2952	16	it	it	PRON
ftr-332	2952	17	off	off	ADP
ftr-332	2952	18	until	until	ADP
ftr-332	2952	19	year	year	NOUN
ftr-332	2952	20	-	-	PUNCT
ftr-332	2952	21	end	end	NOUN
ftr-332	2952	22	2012	2012	NUM
ftr-332	2952	23	:	:	PUNCT
ftr-332	2952	24	organizations	organization	NOUN
ftr-332	2952	25	which	which	PRON
ftr-332	2952	26	lost	lose	VERB
ftr-332	2952	27	their	their	PRON
ftr-332	2952	28	tax	tax	NOUN
ftr-332	2952	29	-	-	PUNCT
ftr-332	2952	30	exempt	exempt	ADJ
ftr-332	2952	31	status	status	NOUN
ftr-332	2952	32	may	may	AUX
ftr-332	2952	33	seek	seek	VERB
ftr-332	2952	34	reinstatement	reinstatement	NOUN
ftr-332	2952	35	until	until	ADP
ftr-332	2952	36	12/31/12	12/31/12	PROPN
ftr-332	2952	37	.	.	PUNCT
ftr-332	2952	38	ir-2011	ir-2011	PROPN
ftr-332	2952	39	-	-	PUNCT
ftr-332	2952	40	63	63	NUM
ftr-332	2952	41	(	(	PUNCT
ftr-332	2952	42	6/8/11	6/8/11	NUM
ftr-332	2952	43	)	)	PUNCT
ftr-332	2952	44	.	.	PUNCT
ftr-332	2953	1	this	this	DET
ftr-332	2953	2	information	information	NOUN
ftr-332	2953	3	release	release	NOUN
ftr-332	2953	4	provides	provide	VERB
ftr-332	2953	5	guidance	guidance	NOUN
ftr-332	2953	6	to	to	PART
ftr-332	2953	7	help	help	VERB
ftr-332	2953	8	reinstate	reinstate	VERB
ftr-332	2953	9	currently	currently	ADV
ftr-332	2953	10	-	-	PUNCT
ftr-332	2953	11	existing	exist	VERB
ftr-332	2953	12	organizations	organization	NOUN
ftr-332	2953	13	among	among	ADP
ftr-332	2953	14	the	the	DET
ftr-332	2953	15	275,000	275,000	NUM
ftr-332	2953	16	which	which	PRON
ftr-332	2953	17	lost	lose	VERB
ftr-332	2953	18	their	their	PRON
ftr-332	2953	19	tax	tax	NOUN
ftr-332	2953	20	-	-	PUNCT
ftr-332	2953	21	exempt	exempt	ADJ
ftr-332	2953	22	status	status	NOUN
ftr-332	2953	23	for	for	ADP
ftr-332	2953	24	failure	failure	NOUN
ftr-332	2953	25	to	to	PART
ftr-332	2953	26	file	file	VERB
ftr-332	2953	27	required	require	VERB
ftr-332	2953	28	annual	annual	ADJ
ftr-332	2953	29	reports	report	NOUN
ftr-332	2953	30	for	for	ADP
ftr-332	2953	31	three	three	NUM
ftr-332	2953	32	consecutive	consecutive	ADJ
ftr-332	2953	33	years	year	NOUN
ftr-332	2953	34	.	.	PUNCT
ftr-332	2954	1	notice	notice	VERB
ftr-332	2954	2	2011	2011	NUM
ftr-332	2954	3	-	-	SYM
ftr-332	2954	4	43	43	NUM
ftr-332	2954	5	,	,	PUNCT
ftr-332	2954	6	2011	2011	NUM
ftr-332	2954	7	-	-	SYM
ftr-332	2954	8	25	25	NUM
ftr-332	2954	9	i.r.b	i.r.b	NOUN
ftr-332	2954	10	.	.	PUNCT
ftr-332	2954	11	882	882	NUM
ftr-332	2954	12	;	;	PUNCT
ftr-332	2954	13	notice	notice	VERB
ftr-332	2954	14	2011	2011	NUM
ftr-332	2954	15	-	-	SYM
ftr-332	2954	16	44	44	NUM
ftr-332	2954	17	,	,	PUNCT
ftr-332	2954	18	2011	2011	NUM
ftr-332	2954	19	-	-	SYM
ftr-332	2954	20	25	25	NUM
ftr-332	2954	21	i.r.b	i.r.b	NOUN
ftr-332	2954	22	.	.	PUNCT
ftr-332	2954	23	883	883	NUM
ftr-332	2954	24	;	;	PUNCT
ftr-332	2954	25	and	and	CCONJ
ftr-332	2954	26	rev	rev	PROPN
ftr-332	2954	27	.	.	PROPN
ftr-332	2954	28	proc	proc	PROPN
ftr-332	2954	29	.	.	PUNCT
ftr-332	2955	1	2011	2011	NUM
ftr-332	2955	2	-	-	SYM
ftr-332	2955	3	36	36	NUM
ftr-332	2955	4	,	,	PUNCT
ftr-332	2955	5	2011	2011	NUM
ftr-332	2955	6	-	-	SYM
ftr-332	2955	7	25	25	NUM
ftr-332	2955	8	i.r.b	i.r.b	NOUN
ftr-332	2955	9	.	.	PUNCT
ftr-332	2955	10	915	915	NUM
ftr-332	2955	11	,	,	PUNCT
ftr-332	2955	12	provide	provide	VERB
ftr-332	2955	13	full	full	ADJ
ftr-332	2955	14	details	detail	NOUN
ftr-332	2955	15	.	.	PUNCT
ftr-332	2956	1	3	3	X
ftr-332	2956	2	.	.	X
ftr-332	2956	3	even	even	ADV
ftr-332	2956	4	the	the	DET
ftr-332	2956	5	tax	tax	NOUN
ftr-332	2956	6	court	court	NOUN
ftr-332	2956	7	is	be	AUX
ftr-332	2956	8	anti	anti	ADJ
ftr-332	2956	9	-	-	NOUN
ftr-332	2956	10	union	union	NOUN
ftr-332	2956	11	.	.	PUNCT
ftr-332	2957	1	national	national	ADJ
ftr-332	2957	2	education	education	PROPN
ftr-332	2957	3	association	association	PROPN
ftr-332	2957	4	v.	v.	PROPN
ftr-332	2957	5	commissioner	commissioner	PROPN
ftr-332	2957	6	,	,	PUNCT
ftr-332	2957	7	137	137	NUM
ftr-332	2957	8	t.c	t.c	NOUN
ftr-332	2957	9	.	.	PROPN
ftr-332	2957	10	123	123	NUM
ftr-332	2957	11	(	(	PUNCT
ftr-332	2957	12	9/28/11	9/28/11	NUM
ftr-332	2957	13	)	)	PUNCT
ftr-332	2957	14	.	.	PUNCT
ftr-332	2958	1	national	national	PROPN
ftr-332	2958	2	education	education	PROPN
ftr-332	2958	3	association	association	PROPN
ftr-332	2958	4	(	(	PUNCT
ftr-332	2958	5	nea	nea	PROPN
ftr-332	2958	6	)	)	PUNCT
ftr-332	2958	7	is	be	AUX
ftr-332	2958	8	a	a	DET
ftr-332	2958	9	tax	tax	NOUN
ftr-332	2958	10	-	-	PUNCT
ftr-332	2958	11	exempt	exempt	ADJ
ftr-332	2958	12	labor	labor	NOUN
ftr-332	2958	13	organization	organization	NOUN
ftr-332	2958	14	described	describe	VERB
ftr-332	2958	15	in	in	ADP
ftr-332	2958	16	§	§	PROPN
ftr-332	2958	17	501(c)(5	501(c)(5	PROPN
ftr-332	2958	18	)	)	PUNCT
ftr-332	2958	19	.	.	PUNCT
ftr-332	2959	1	it	it	PRON
ftr-332	2959	2	published	publish	VERB
ftr-332	2959	3	two	two	NUM
ftr-332	2959	4	magazines	magazine	NOUN
ftr-332	2959	5	at	at	ADP
ftr-332	2959	6	an	an	DET
ftr-332	2959	7	expense	expense	NOUN
ftr-332	2959	8	of	of	ADP
ftr-332	2959	9	about	about	ADV
ftr-332	2959	10	$	$	SYM
ftr-332	2959	11	7	7	NUM
ftr-332	2959	12	million	million	NUM
ftr-332	2959	13	that	that	PRON
ftr-332	2959	14	it	it	PRON
ftr-332	2959	15	distributed	distribute	VERB
ftr-332	2959	16	to	to	ADP
ftr-332	2959	17	dues	due	NOUN
ftr-332	2959	18	-	-	PUNCT
ftr-332	2959	19	paying	pay	VERB
ftr-332	2959	20	members	member	NOUN
ftr-332	2959	21	and	and	CCONJ
ftr-332	2959	22	to	to	ADP
ftr-332	2959	23	a	a	DET
ftr-332	2959	24	few	few	ADJ
ftr-332	2959	25	non	non	ADJ
ftr-332	2959	26	-	-	ADJ
ftr-332	2959	27	member	member	ADJ
ftr-332	2959	28	paying	pay	VERB
ftr-332	2959	29	subscribers	subscriber	NOUN
ftr-332	2959	30	.	.	PUNCT
ftr-332	2960	1	nea‘s	nea‘s	PROPN
ftr-332	2960	2	literature	literature	NOUN
ftr-332	2960	3	stated	state	VERB
ftr-332	2960	4	that	that	SCONJ
ftr-332	2960	5	members	member	NOUN
ftr-332	2960	6	received	receive	VERB
ftr-332	2960	7	the	the	DET
ftr-332	2960	8	magazines	magazine	NOUN
ftr-332	2960	9	as	as	ADP
ftr-332	2960	10	a	a	DET
ftr-332	2960	11	benefit	benefit	NOUN
ftr-332	2960	12	of	of	ADP
ftr-332	2960	13	membership	membership	NOUN
ftr-332	2960	14	and	and	CCONJ
ftr-332	2960	15	stated	state	VERB
ftr-332	2960	16	an	an	DET
ftr-332	2960	17	amount	amount	NOUN
ftr-332	2960	18	of	of	ADP
ftr-332	2960	19	dues	due	NOUN
ftr-332	2960	20	that	that	PRON
ftr-332	2960	21	paid	pay	VERB
ftr-332	2960	22	for	for	ADP
ftr-332	2960	23	the	the	DET
ftr-332	2960	24	magazines	magazine	NOUN
ftr-332	2960	25	.	.	PUNCT
ftr-332	2961	1	members	member	NOUN
ftr-332	2961	2	who	who	PRON
ftr-332	2961	3	declined	decline	VERB
ftr-332	2961	4	the	the	DET
ftr-332	2961	5	magazines	magazine	NOUN
ftr-332	2961	6	did	do	AUX
ftr-332	2961	7	not	not	PART
ftr-332	2961	8	pay	pay	VERB
ftr-332	2961	9	a	a	DET
ftr-332	2961	10	smaller	small	ADJ
ftr-332	2961	11	amount	amount	NOUN
ftr-332	2961	12	of	of	ADP
ftr-332	2961	13	dues	due	NOUN
ftr-332	2961	14	.	.	PUNCT
ftr-332	2962	1	nea	nea	PROPN
ftr-332	2962	2	made	make	VERB
ftr-332	2962	3	most	most	ADJ
ftr-332	2962	4	but	but	CCONJ
ftr-332	2962	5	not	not	PART
ftr-332	2962	6	all	all	PRON
ftr-332	2962	7	of	of	ADP
ftr-332	2962	8	the	the	DET
ftr-332	2962	9	content	content	NOUN
ftr-332	2962	10	of	of	ADP
ftr-332	2962	11	the	the	DET
ftr-332	2962	12	magazines	magazine	NOUN
ftr-332	2962	13	available	available	ADJ
ftr-332	2962	14	for	for	ADP
ftr-332	2962	15	free	free	ADJ
ftr-332	2962	16	over	over	ADP
ftr-332	2962	17	the	the	DET
ftr-332	2962	18	internet	internet	NOUN
ftr-332	2962	19	to	to	ADP
ftr-332	2962	20	the	the	DET
ftr-332	2962	21	general	general	ADJ
ftr-332	2962	22	public	public	NOUN
ftr-332	2962	23	.	.	PUNCT
ftr-332	2963	1	nea	nea	PROPN
ftr-332	2963	2	published	publish	VERB
ftr-332	2963	3	paid	pay	VERB
ftr-332	2963	4	advertising	advertising	NOUN
ftr-332	2963	5	in	in	ADP
ftr-332	2963	6	the	the	DET
ftr-332	2963	7	magazines	magazine	NOUN
ftr-332	2963	8	from	from	ADP
ftr-332	2963	9	which	which	PRON
ftr-332	2963	10	it	it	PRON
ftr-332	2963	11	earned	earn	VERB
ftr-332	2963	12	annual	annual	ADJ
ftr-332	2963	13	net	net	ADJ
ftr-332	2963	14	income	income	NOUN
ftr-332	2963	15	of	of	ADP
ftr-332	2963	16	approximately	approximately	ADV
ftr-332	2963	17	$	$	SYM
ftr-332	2963	18	1	1	NUM
ftr-332	2963	19	million	million	NUM
ftr-332	2963	20	.	.	PUNCT
ftr-332	2964	1	nea	nea	PROPN
ftr-332	2964	2	reported	report	VERB
ftr-332	2964	3	negligible	negligible	ADJ
ftr-332	2964	4	circulation	circulation	NOUN
ftr-332	2964	5	income	income	NOUN
ftr-332	2964	6	,	,	PUNCT
ftr-332	2964	7	resulting	result	VERB
ftr-332	2964	8	in	in	ADP
ftr-332	2964	9	a	a	DET
ftr-332	2964	10	substantial	substantial	ADJ
ftr-332	2964	11	claimed	claim	VERB
ftr-332	2964	12	loss	loss	NOUN
ftr-332	2964	13	on	on	ADP
ftr-332	2964	14	its	its	PRON
ftr-332	2964	15	circulation	circulation	NOUN
ftr-332	2964	16	activity	activity	NOUN
ftr-332	2964	17	;	;	PUNCT
ftr-332	2964	18	nea	nea	PROPN
ftr-332	2964	19	used	use	VERB
ftr-332	2964	20	that	that	DET
ftr-332	2964	21	loss	loss	NOUN
ftr-332	2964	22	to	to	PART
ftr-332	2964	23	fully	fully	ADV
ftr-332	2964	24	offset	offset	VERB
ftr-332	2964	25	its	its	PRON
ftr-332	2964	26	taxable	taxable	ADJ
ftr-332	2964	27	advertising	advertising	NOUN
ftr-332	2964	28	profit	profit	NOUN
ftr-332	2964	29	.	.	PUNCT
ftr-332	2965	1	thus	thus	ADV
ftr-332	2965	2	,	,	PUNCT
ftr-332	2965	3	nea	nea	PROPN
ftr-332	2965	4	reported	report	VERB
ftr-332	2965	5	that	that	SCONJ
ftr-332	2965	6	it	it	PRON
ftr-332	2965	7	owed	owe	VERB
ftr-332	2965	8	no	no	DET
ftr-332	2965	9	unrelated	unrelated	ADJ
ftr-332	2965	10	business	business	NOUN
ftr-332	2965	11	income	income	NOUN
ftr-332	2965	12	tax	tax	NOUN
ftr-332	2965	13	(	(	PUNCT
ftr-332	2965	14	ubit	ubit	PROPN
ftr-332	2965	15	)	)	PUNCT
ftr-332	2965	16	.	.	PUNCT
ftr-332	2966	1	the	the	DET
ftr-332	2966	2	irs	irs	PROPN
ftr-332	2966	3	allocated	allocate	VERB
ftr-332	2966	4	a	a	DET
ftr-332	2966	5	portion	portion	NOUN
ftr-332	2966	6	of	of	ADP
ftr-332	2966	7	nea‘s	nea‘s	NOUN
ftr-332	2966	8	membership	membership	NOUN
ftr-332	2966	9	dues	due	NOUN
ftr-332	2966	10	to	to	PART
ftr-332	2966	11	circulation	circulation	NOUN
ftr-332	2966	12	income	income	NOUN
ftr-332	2966	13	,	,	PUNCT
ftr-332	2966	14	which	which	PRON
ftr-332	2966	15	resulted	result	VERB
ftr-332	2966	16	in	in	ADP
ftr-332	2966	17	nea	nea	PROPN
ftr-332	2966	18	having	have	VERB
ftr-332	2966	19	circulation	circulation	NOUN
ftr-332	2966	20	income	income	NOUN
ftr-332	2966	21	substantially	substantially	ADV
ftr-332	2966	22	in	in	ADP
ftr-332	2966	23	excess	excess	NOUN
ftr-332	2966	24	of	of	ADP
ftr-332	2966	25	the	the	DET
ftr-332	2966	26	advertising	advertising	NOUN
ftr-332	2966	27	income	income	NOUN
ftr-332	2966	28	,	,	PUNCT
ftr-332	2966	29	resulting	result	VERB
ftr-332	2966	30	in	in	ADP
ftr-332	2966	31	the	the	DET
ftr-332	2966	32	advertising	advertising	NOUN
ftr-332	2966	33	income	income	NOUN
ftr-332	2966	34	being	be	AUX
ftr-332	2966	35	ubit	ubit	NOUN
ftr-332	2966	36	.	.	PUNCT
ftr-332	2967	1	reg	reg	NOUN
ftr-332	2967	2	.	.	PUNCT
ftr-332	2968	1	§	§	PROPN
ftr-332	2968	2	1.512(a)1(f)(3)(iii	1.512(a)1(f)(3)(iii	X
ftr-332	2968	3	)	)	PUNCT
ftr-332	2968	4	provides	provide	VERB
ftr-332	2968	5	that	that	SCONJ
ftr-332	2968	6	―[w]here	―[w]here	SCONJ
ftr-332	2968	7	the	the	DET
ftr-332	2968	8	right	right	NOUN
ftr-332	2968	9	to	to	PART
ftr-332	2968	10	receive	receive	VERB
ftr-332	2968	11	an	an	DET
ftr-332	2968	12	exempt	exempt	ADJ
ftr-332	2968	13	organization	organization	NOUN
ftr-332	2968	14	periodical	periodical	NOUN
ftr-332	2968	15	is	be	AUX
ftr-332	2968	16	associated	associate	VERB
ftr-332	2968	17	with	with	ADP
ftr-332	2968	18	membership	membership	NOUN
ftr-332	2968	19	or	or	CCONJ
ftr-332	2968	20	similar	similar	ADJ
ftr-332	2968	21	status	status	NOUN
ftr-332	2968	22	in	in	ADP
ftr-332	2968	23	such	such	ADJ
ftr-332	2968	24	organization	organization	NOUN
ftr-332	2968	25	for	for	ADP
ftr-332	2968	26	which	which	PRON
ftr-332	2968	27	dues	due	NOUN
ftr-332	2968	28	,	,	PUNCT
ftr-332	2968	29	fees	fee	NOUN
ftr-332	2968	30	or	or	CCONJ
ftr-332	2968	31	other	other	ADJ
ftr-332	2968	32	charges	charge	NOUN
ftr-332	2968	33	are	be	AUX
ftr-332	2968	34	received	receive	VERB
ftr-332	2968	35	(	(	PUNCT
ftr-332	2968	36	hereinafter	hereinafter	NOUN
ftr-332	2968	37	referred	refer	VERB
ftr-332	2968	38	to	to	ADP
ftr-332	2968	39	as	as	ADP
ftr-332	2968	40	‗membership	‗membership	NOUN
ftr-332	2968	41	receipts	receipt	NOUN
ftr-332	2968	42	‘	'	PUNCT
ftr-332	2968	43	)	)	PUNCT
ftr-332	2968	44	,	,	PUNCT
ftr-332	2968	45	circulation	circulation	NOUN
ftr-332	2968	46	income	income	NOUN
ftr-332	2968	47	includes	include	VERB
ftr-332	2968	48	the	the	DET
ftr-332	2968	49	portion	portion	NOUN
ftr-332	2968	50	of	of	ADP
ftr-332	2968	51	such	such	ADJ
ftr-332	2968	52	membership	membership	NOUN
ftr-332	2968	53	receipts	receipt	NOUN
ftr-332	2968	54	allocable	allocable	ADJ
ftr-332	2968	55	to	to	ADP
ftr-332	2968	56	the	the	DET
ftr-332	2968	57	periodical	periodical	ADJ
ftr-332	2968	58	(	(	PUNCT
ftr-332	2968	59	hereinafter	hereinafter	NOUN
ftr-332	2968	60	referred	refer	VERB
ftr-332	2968	61	to	to	ADP
ftr-332	2968	62	as	as	ADP
ftr-332	2968	63	‗allocable	‗allocable	ADJ
ftr-332	2968	64	membership	membership	NOUN
ftr-332	2968	65	receipts‘).‖	receipts‘).‖	NOUN
ftr-332	2968	66	the	the	DET
ftr-332	2968	67	nea	nea	PROPN
ftr-332	2968	68	argued	argue	VERB
ftr-332	2968	69	that	that	SCONJ
ftr-332	2968	70	its	its	PRON
ftr-332	2968	71	members	member	NOUN
ftr-332	2968	72	did	do	AUX
ftr-332	2968	73	not	not	PART
ftr-332	2968	74	have	have	VERB
ftr-332	2968	75	‗the	‗the	DET
ftr-332	2968	76	right	right	NOUN
ftr-332	2968	77	to	to	PART
ftr-332	2968	78	receive	receive	VERB
ftr-332	2968	79	‘	'	PUNCT
ftr-332	2968	80	the	the	DET
ftr-332	2968	81	magazines	magazine	NOUN
ftr-332	2968	82	because	because	SCONJ
ftr-332	2968	83	it	it	PRON
ftr-332	2968	84	was	be	AUX
ftr-332	2968	85	under	under	ADP
ftr-332	2968	86	no	no	DET
ftr-332	2968	87	obligation	obligation	NOUN
ftr-332	2968	88	to	to	PART
ftr-332	2968	89	continue	continue	VERB
ftr-332	2968	90	publishing	publish	VERB
ftr-332	2968	91	and	and	CCONJ
ftr-332	2968	92	because	because	SCONJ
ftr-332	2968	93	its	its	PRON
ftr-332	2968	94	members	member	NOUN
ftr-332	2968	95	as	as	ADV
ftr-332	2968	96	well	well	ADV
ftr-332	2968	97	as	as	ADP
ftr-332	2968	98	the	the	DET
ftr-332	2968	99	general	general	ADJ
ftr-332	2968	100	public	public	NOUN
ftr-332	2968	101	could	could	AUX
ftr-332	2968	102	access	access	VERB
ftr-332	2968	103	the	the	DET
ftr-332	2968	104	magazines	magazine	NOUN
ftr-332	2968	105	for	for	ADP
ftr-332	2968	106	free	free	ADJ
ftr-332	2968	107	on	on	ADP
ftr-332	2968	108	the	the	DET
ftr-332	2968	109	internet	internet	NOUN
ftr-332	2968	110	.	.	PUNCT
ftr-332	2969	1	on	on	ADP
ftr-332	2969	2	these	these	DET
ftr-332	2969	3	328	328	NUM
ftr-332	2969	4	florida	florida	PROPN
ftr-332	2969	5	tax	tax	NOUN
ftr-332	2969	6	review	review	NOUN
ftr-332	2969	7	[	[	X
ftr-332	2969	8	vol	vol	NOUN
ftr-332	2969	9	.	.	PUNCT
ftr-332	2970	1	12:5	12:5	NUM
ftr-332	2970	2	grounds	ground	NOUN
ftr-332	2970	3	,	,	PUNCT
ftr-332	2970	4	the	the	DET
ftr-332	2970	5	nea	nea	PROPN
ftr-332	2970	6	argued	argue	VERB
ftr-332	2970	7	that	that	SCONJ
ftr-332	2970	8	it	it	PRON
ftr-332	2970	9	thus	thus	ADV
ftr-332	2970	10	had	have	VERB
ftr-332	2970	11	virtually	virtually	ADV
ftr-332	2970	12	no	no	PRON
ftr-332	2970	13	circulation	circulation	NOUN
ftr-332	2970	14	income	income	NOUN
ftr-332	2970	15	,	,	PUNCT
ftr-332	2970	16	but	but	CCONJ
ftr-332	2970	17	had	have	VERB
ftr-332	2970	18	substantial	substantial	ADJ
ftr-332	2970	19	excess	excess	ADJ
ftr-332	2970	20	readership	readership	NOUN
ftr-332	2970	21	costs	cost	NOUN
ftr-332	2970	22	that	that	SCONJ
ftr-332	2970	23	it	it	PRON
ftr-332	2970	24	could	could	AUX
ftr-332	2970	25	deduct	deduct	VERB
ftr-332	2970	26	from	from	ADP
ftr-332	2970	27	its	its	PRON
ftr-332	2970	28	advertising	advertising	NOUN
ftr-332	2970	29	income	income	NOUN
ftr-332	2970	30	,	,	PUNCT
ftr-332	2970	31	reducing	reduce	VERB
ftr-332	2970	32	that	that	DET
ftr-332	2970	33	income	income	NOUN
ftr-332	2970	34	to	to	ADP
ftr-332	2970	35	zero	zero	NUM
ftr-332	2970	36	.	.	PUNCT
ftr-332	2971	1	the	the	DET
ftr-332	2971	2	irs	irs	PROPN
ftr-332	2971	3	argued	argue	VERB
ftr-332	2971	4	that	that	SCONJ
ftr-332	2971	5	nea	nea	PROPN
ftr-332	2971	6	members	member	NOUN
ftr-332	2971	7	had	have	VERB
ftr-332	2971	8	the	the	DET
ftr-332	2971	9	right	right	NOUN
ftr-332	2971	10	to	to	PART
ftr-332	2971	11	receive	receive	VERB
ftr-332	2971	12	the	the	DET
ftr-332	2971	13	magazines	magazine	NOUN
ftr-332	2971	14	because	because	SCONJ
ftr-332	2971	15	a	a	DET
ftr-332	2971	16	portion	portion	NOUN
ftr-332	2971	17	of	of	ADP
ftr-332	2971	18	the	the	DET
ftr-332	2971	19	nea	nea	PROPN
ftr-332	2971	20	's	's	PART
ftr-332	2971	21	members	member	NOUN
ftr-332	2971	22	'	'	PART
ftr-332	2971	23	dues	due	NOUN
ftr-332	2971	24	was	be	AUX
ftr-332	2971	25	paid	pay	VERB
ftr-332	2971	26	for	for	ADP
ftr-332	2971	27	magazines	magazine	NOUN
ftr-332	2971	28	.	.	PUNCT
ftr-332	2972	1	as	as	ADP
ftr-332	2972	2	a	a	DET
ftr-332	2972	3	result	result	NOUN
ftr-332	2972	4	,	,	PUNCT
ftr-332	2972	5	the	the	DET
ftr-332	2972	6	nea	nea	PROPN
ftr-332	2972	7	had	have	VERB
ftr-332	2972	8	substantial	substantial	ADJ
ftr-332	2972	9	circulation	circulation	NOUN
ftr-332	2972	10	income	income	NOUN
ftr-332	2972	11	that	that	PRON
ftr-332	2972	12	more	more	ADV
ftr-332	2972	13	than	than	ADP
ftr-332	2972	14	covered	cover	VERB
ftr-332	2972	15	the	the	DET
ftr-332	2972	16	cost	cost	NOUN
ftr-332	2972	17	of	of	ADP
ftr-332	2972	18	producing	produce	VERB
ftr-332	2972	19	the	the	DET
ftr-332	2972	20	magazines	magazine	NOUN
ftr-332	2972	21	;	;	PUNCT
ftr-332	2972	22	thus	thus	ADV
ftr-332	2972	23	it	it	PRON
ftr-332	2972	24	had	have	VERB
ftr-332	2972	25	no	no	DET
ftr-332	2972	26	excess	excess	ADJ
ftr-332	2972	27	readership	readership	NOUN
ftr-332	2972	28	costs	cost	NOUN
ftr-332	2972	29	,	,	PUNCT
ftr-332	2972	30	and	and	CCONJ
ftr-332	2972	31	accordingly	accordingly	ADV
ftr-332	2972	32	had	have	VERB
ftr-332	2972	33	unrelated	unrelated	ADJ
ftr-332	2972	34	business	business	NOUN
ftr-332	2972	35	taxable	taxable	ADJ
ftr-332	2972	36	income	income	NOUN
ftr-332	2972	37	from	from	ADP
ftr-332	2972	38	its	its	PRON
ftr-332	2972	39	paid	pay	VERB
ftr-332	2972	40	advertising	advertising	NOUN
ftr-332	2972	41	.	.	PUNCT
ftr-332	2973	1	the	the	DET
ftr-332	2973	2	tax	tax	NOUN
ftr-332	2973	3	court	court	NOUN
ftr-332	2973	4	(	(	PUNCT
ftr-332	2973	5	judge	judge	PROPN
ftr-332	2973	6	gustafson	gustafson	PROPN
ftr-332	2973	7	)	)	PUNCT
ftr-332	2973	8	upheld	uphold	VERB
ftr-332	2973	9	the	the	DET
ftr-332	2973	10	deficiency	deficiency	NOUN
ftr-332	2973	11	,	,	PUNCT
ftr-332	2973	12	finding	find	VERB
ftr-332	2973	13	that	that	SCONJ
ftr-332	2973	14	the	the	DET
ftr-332	2973	15	nea	nea	PROPN
ftr-332	2973	16	members	member	NOUN
ftr-332	2973	17	,	,	PUNCT
ftr-332	2973	18	in	in	ADP
ftr-332	2973	19	fact	fact	NOUN
ftr-332	2973	20	,	,	PUNCT
ftr-332	2973	21	had	have	VERB
ftr-332	2973	22	a	a	DET
ftr-332	2973	23	right	right	NOUN
ftr-332	2973	24	to	to	PART
ftr-332	2973	25	receive	receive	VERB
ftr-332	2973	26	the	the	DET
ftr-332	2973	27	publications	publication	NOUN
ftr-332	2973	28	.	.	PUNCT
ftr-332	2974	1	under	under	ADP
ftr-332	2974	2	its	its	PRON
ftr-332	2974	3	bylaws	bylaw	NOUN
ftr-332	2974	4	it	it	PRON
ftr-332	2974	5	could	could	AUX
ftr-332	2974	6	not	not	PART
ftr-332	2974	7	―halt	―halt	PRON
ftr-332	2974	8	publication	publication	NOUN
ftr-332	2974	9	of	of	ADP
ftr-332	2974	10	the	the	DET
ftr-332	2974	11	magazines	magazine	NOUN
ftr-332	2974	12	at	at	ADP
ftr-332	2974	13	its	its	PRON
ftr-332	2974	14	whim,‖	whim,‖	PROPN
ftr-332	2974	15	its	its	PRON
ftr-332	2974	16	contracts	contract	NOUN
ftr-332	2974	17	with	with	ADP
ftr-332	2974	18	advertisers	advertiser	NOUN
ftr-332	2974	19	limited	limit	VERB
ftr-332	2974	20	its	its	PRON
ftr-332	2974	21	right	right	NOUN
ftr-332	2974	22	to	to	PART
ftr-332	2974	23	halt	halt	VERB
ftr-332	2974	24	publication	publication	NOUN
ftr-332	2974	25	,	,	PUNCT
ftr-332	2974	26	as	as	SCONJ
ftr-332	2974	27	did	do	VERB
ftr-332	2974	28	relevant	relevant	ADJ
ftr-332	2974	29	postal	postal	ADJ
ftr-332	2974	30	regulations	regulation	NOUN
ftr-332	2974	31	.	.	PUNCT
ftr-332	2975	1	furthermore	furthermore	ADV
ftr-332	2975	2	,	,	PUNCT
ftr-332	2975	3	the	the	DET
ftr-332	2975	4	enrollment	enrollment	NOUN
ftr-332	2975	5	forms	form	NOUN
ftr-332	2975	6	used	use	VERB
ftr-332	2975	7	by	by	ADP
ftr-332	2975	8	state	state	NOUN
ftr-332	2975	9	affiliates	affiliate	NOUN
ftr-332	2975	10	,	,	PUNCT
ftr-332	2975	11	through	through	ADP
ftr-332	2975	12	which	which	PRON
ftr-332	2975	13	all	all	DET
ftr-332	2975	14	nea	nea	PROPN
ftr-332	2975	15	members	member	NOUN
ftr-332	2975	16	joined	join	VERB
ftr-332	2975	17	,	,	PUNCT
ftr-332	2975	18	separately	separately	ADV
ftr-332	2975	19	listed	list	VERB
ftr-332	2975	20	the	the	DET
ftr-332	2975	21	portion	portion	NOUN
ftr-332	2975	22	of	of	ADP
ftr-332	2975	23	the	the	DET
ftr-332	2975	24	dues	due	NOUN
ftr-332	2975	25	allocable	allocable	ADJ
ftr-332	2975	26	to	to	ADP
ftr-332	2975	27	the	the	DET
ftr-332	2975	28	publication	publication	NOUN
ftr-332	2975	29	subscriptions	subscription	NOUN
ftr-332	2975	30	and	and	CCONJ
ftr-332	2975	31	promised	promise	VERB
ftr-332	2975	32	delivery	delivery	NOUN
ftr-332	2975	33	of	of	ADP
ftr-332	2975	34	the	the	DET
ftr-332	2975	35	publications	publication	NOUN
ftr-332	2975	36	.	.	PUNCT
ftr-332	2976	1	finally	finally	ADV
ftr-332	2976	2	,	,	PUNCT
ftr-332	2976	3	the	the	DET
ftr-332	2976	4	court	court	NOUN
ftr-332	2976	5	concluded	conclude	VERB
ftr-332	2976	6	that	that	SCONJ
ftr-332	2976	7	the	the	DET
ftr-332	2976	8	alternative	alternative	ADJ
ftr-332	2976	9	free	free	ADJ
ftr-332	2976	10	availability	availability	NOUN
ftr-332	2976	11	of	of	ADP
ftr-332	2976	12	a	a	DET
ftr-332	2976	13	publication	publication	NOUN
ftr-332	2976	14	to	to	ADP
ftr-332	2976	15	members	member	NOUN
ftr-332	2976	16	did	do	AUX
ftr-332	2976	17	not	not	PART
ftr-332	2976	18	nullify	nullify	VERB
ftr-332	2976	19	their	their	PRON
ftr-332	2976	20	right	right	NOUN
ftr-332	2976	21	to	to	PART
ftr-332	2976	22	receive	receive	VERB
ftr-332	2976	23	the	the	DET
ftr-332	2976	24	publication	publication	NOUN
ftr-332	2976	25	resulting	result	VERB
ftr-332	2976	26	from	from	ADP
ftr-332	2976	27	payment	payment	NOUN
ftr-332	2976	28	of	of	ADP
ftr-332	2976	29	dues	due	NOUN
ftr-332	2976	30	.	.	PUNCT
ftr-332	2977	1			PRON
ftr-332	2977	2	as	as	ADP
ftr-332	2977	3	a	a	DET
ftr-332	2977	4	preliminary	preliminary	ADJ
ftr-332	2977	5	matter	matter	NOUN
ftr-332	2977	6	the	the	DET
ftr-332	2977	7	court	court	NOUN
ftr-332	2977	8	rejected	reject	VERB
ftr-332	2977	9	the	the	DET
ftr-332	2977	10	irs‘s	irs‘s	NOUN
ftr-332	2977	11	argument	argument	NOUN
ftr-332	2977	12	that	that	SCONJ
ftr-332	2977	13	―the	―the	DET
ftr-332	2977	14	principle	principle	NOUN
ftr-332	2977	15	that	that	SCONJ
ftr-332	2977	16	an	an	DET
ftr-332	2977	17	agency	agency	NOUN
ftr-332	2977	18	's	's	PART
ftr-332	2977	19	interpretation	interpretation	NOUN
ftr-332	2977	20	of	of	ADP
ftr-332	2977	21	its	its	PRON
ftr-332	2977	22	own	own	ADJ
ftr-332	2977	23	regulation	regulation	NOUN
ftr-332	2977	24	is	be	AUX
ftr-332	2977	25	controlling	control	VERB
ftr-332	2977	26	unless	unless	SCONJ
ftr-332	2977	27	it	it	PRON
ftr-332	2977	28	is	be	AUX
ftr-332	2977	29	‗plainly	‗plainly	ADV
ftr-332	2977	30	erroneous	erroneous	ADJ
ftr-332	2977	31	or	or	CCONJ
ftr-332	2977	32	inconsistent	inconsistent	ADJ
ftr-332	2977	33	with	with	ADP
ftr-332	2977	34	the	the	DET
ftr-332	2977	35	regulation‘‖	regulation‘‖	ADJ
ftr-332	2977	36	applied	apply	VERB
ftr-332	2977	37	in	in	ADP
ftr-332	2977	38	this	this	DET
ftr-332	2977	39	case	case	NOUN
ftr-332	2977	40	.	.	PUNCT
ftr-332	2978	1	the	the	DET
ftr-332	2978	2	court	court	NOUN
ftr-332	2978	3	concluded	conclude	VERB
ftr-332	2978	4	that	that	SCONJ
ftr-332	2978	5	―[d]eference	―[d]eference	PROPN
ftr-332	2978	6	here	here	ADV
ftr-332	2978	7	to	to	ADP
ftr-332	2978	8	the	the	DET
ftr-332	2978	9	agency	agency	NOUN
ftr-332	2978	10	's	's	PART
ftr-332	2978	11	interpretation	interpretation	NOUN
ftr-332	2978	12	is	be	AUX
ftr-332	2978	13	difficult	difficult	ADJ
ftr-332	2978	14	,	,	PUNCT
ftr-332	2978	15	second	second	ADJ
ftr-332	2978	16	,	,	PUNCT
ftr-332	2978	17	because	because	SCONJ
ftr-332	2978	18	the	the	DET
ftr-332	2978	19	irs	irs	PROPN
ftr-332	2978	20	is	be	AUX
ftr-332	2978	21	unable	unable	ADJ
ftr-332	2978	22	to	to	PART
ftr-332	2978	23	show	show	VERB
ftr-332	2978	24	that	that	SCONJ
ftr-332	2978	25	the	the	DET
ftr-332	2978	26	agency	agency	NOUN
ftr-332	2978	27	has	have	AUX
ftr-332	2978	28	in	in	ADP
ftr-332	2978	29	fact	fact	NOUN
ftr-332	2978	30	stated	state	VERB
ftr-332	2978	31	a	a	DET
ftr-332	2978	32	position	position	NOUN
ftr-332	2978	33	on	on	ADP
ftr-332	2978	34	the	the	DET
ftr-332	2978	35	interpretation	interpretation	NOUN
ftr-332	2978	36	of	of	ADP
ftr-332	2978	37	‗right	‗right	NUM
ftr-332	2978	38	to	to	PART
ftr-332	2978	39	receive	receive	VERB
ftr-332	2978	40	.	.	PUNCT
ftr-332	2979	1	‘‖	‘‖	PROPN
ftr-332	2980	1	b.	b.	PROPN
ftr-332	2980	2	charitable	charitable	ADJ
ftr-332	2980	3	giving	give	VERB
ftr-332	2980	4	1	1	NUM
ftr-332	2980	5	.	.	PUNCT
ftr-332	2981	1	a	a	DET
ftr-332	2981	2	―gotcha‖	―gotcha‖	PROPN
ftr-332	2981	3	for	for	ADP
ftr-332	2981	4	the	the	DET
ftr-332	2981	5	irs	irs	PROPN
ftr-332	2981	6	!	!	PUNCT
ftr-332	2982	1	the	the	DET
ftr-332	2982	2	tax	tax	NOUN
ftr-332	2982	3	court	court	NOUN
ftr-332	2982	4	just	just	ADV
ftr-332	2982	5	says	say	VERB
ftr-332	2982	6	―no‖	―no‖	PROPN
ftr-332	2982	7	to	to	ADP
ftr-332	2982	8	deductions	deduction	NOUN
ftr-332	2982	9	for	for	ADP
ftr-332	2982	10	contributions	contribution	NOUN
ftr-332	2982	11	of	of	ADP
ftr-332	2982	12	conservation	conservation	NOUN
ftr-332	2982	13	easements	easement	NOUN
ftr-332	2982	14	on	on	ADP
ftr-332	2982	15	mortgaged	mortgaged	ADJ
ftr-332	2982	16	properties	property	NOUN
ftr-332	2982	17	.	.	PUNCT
ftr-332	2983	1	kaufman	kaufman	PROPN
ftr-332	2983	2	v.	v.	PROPN
ftr-332	2983	3	commissioner	commissioner	PROPN
ftr-332	2983	4	,	,	PUNCT
ftr-332	2983	5	134	134	NUM
ftr-332	2983	6	t.c	t.c	NOUN
ftr-332	2983	7	.	.	PROPN
ftr-332	2983	8	182	182	NUM
ftr-332	2983	9	(	(	PUNCT
ftr-332	2983	10	4/26/10	4/26/10	NUM
ftr-332	2983	11	)	)	PUNCT
ftr-332	2983	12	.	.	PUNCT
ftr-332	2984	1	the	the	DET
ftr-332	2984	2	tax	tax	NOUN
ftr-332	2984	3	court	court	NOUN
ftr-332	2984	4	(	(	PUNCT
ftr-332	2984	5	judge	judge	PROPN
ftr-332	2984	6	halpern	halpern	PROPN
ftr-332	2984	7	)	)	PUNCT
ftr-332	2984	8	held	hold	VERB
ftr-332	2984	9	that	that	SCONJ
ftr-332	2984	10	as	as	ADP
ftr-332	2984	11	a	a	DET
ftr-332	2984	12	matter	matter	NOUN
ftr-332	2984	13	of	of	ADP
ftr-332	2984	14	law	law	NOUN
ftr-332	2984	15	no	no	DET
ftr-332	2984	16	charitable	charitable	ADJ
ftr-332	2984	17	contribution	contribution	NOUN
ftr-332	2984	18	deduction	deduction	NOUN
ftr-332	2984	19	is	be	AUX
ftr-332	2984	20	allowable	allowable	ADJ
ftr-332	2984	21	for	for	ADP
ftr-332	2984	22	the	the	DET
ftr-332	2984	23	conveyance	conveyance	NOUN
ftr-332	2984	24	of	of	ADP
ftr-332	2984	25	an	an	DET
ftr-332	2984	26	otherwise	otherwise	ADV
ftr-332	2984	27	qualifying	qualify	VERB
ftr-332	2984	28	conveyance	conveyance	NOUN
ftr-332	2984	29	of	of	ADP
ftr-332	2984	30	a	a	DET
ftr-332	2984	31	facade	facade	NOUN
ftr-332	2984	32	conservation	conservation	NOUN
ftr-332	2984	33	easement	easement	NOUN
ftr-332	2984	34	if	if	SCONJ
ftr-332	2984	35	the	the	DET
ftr-332	2984	36	property	property	NOUN
ftr-332	2984	37	is	be	AUX
ftr-332	2984	38	subject	subject	ADJ
ftr-332	2984	39	to	to	ADP
ftr-332	2984	40	a	a	DET
ftr-332	2984	41	mortgage	mortgage	NOUN
ftr-332	2984	42	and	and	CCONJ
ftr-332	2984	43	the	the	DET
ftr-332	2984	44	mortgagee	mortgagee	NOUN
ftr-332	2984	45	has	have	VERB
ftr-332	2984	46	a	a	DET
ftr-332	2984	47	prior	prior	ADJ
ftr-332	2984	48	claim	claim	NOUN
ftr-332	2984	49	to	to	ADP
ftr-332	2984	50	condemnation	condemnation	NOUN
ftr-332	2984	51	and	and	CCONJ
ftr-332	2984	52	insurance	insurance	NOUN
ftr-332	2984	53	proceeds	proceed	NOUN
ftr-332	2984	54	.	.	PUNCT
ftr-332	2985	1	because	because	SCONJ
ftr-332	2985	2	the	the	DET
ftr-332	2985	3	mortgage	mortgage	NOUN
ftr-332	2985	4	has	have	VERB
ftr-332	2985	5	priority	priority	NOUN
ftr-332	2985	6	over	over	ADP
ftr-332	2985	7	the	the	DET
ftr-332	2985	8	easement	easement	NOUN
ftr-332	2985	9	,	,	PUNCT
ftr-332	2985	10	the	the	DET
ftr-332	2985	11	easement	easement	NOUN
ftr-332	2985	12	is	be	AUX
ftr-332	2985	13	not	not	PART
ftr-332	2985	14	protected	protect	VERB
ftr-332	2985	15	in	in	ADP
ftr-332	2985	16	perpetuity	perpetuity	NOUN
ftr-332	2985	17	–	–	PUNCT
ftr-332	2985	18	which	which	PRON
ftr-332	2985	19	is	be	AUX
ftr-332	2985	20	required	require	VERB
ftr-332	2985	21	by	by	ADP
ftr-332	2985	22	§	§	PROPN
ftr-332	2985	23	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-332	2985	24	)	)	PUNCT
ftr-332	2985	25	.	.	PUNCT
ftr-332	2986	1	the	the	DET
ftr-332	2986	2	deduction	deduction	NOUN
ftr-332	2986	3	can	can	AUX
ftr-332	2986	4	not	not	PART
ftr-332	2986	5	be	be	AUX
ftr-332	2986	6	salvaged	salvage	VERB
ftr-332	2986	7	by	by	ADP
ftr-332	2986	8	proof	proof	NOUN
ftr-332	2986	9	that	that	SCONJ
ftr-332	2986	10	the	the	DET
ftr-332	2986	11	taxpayer	taxpayer	NOUN
ftr-332	2986	12	likely	likely	ADV
ftr-332	2986	13	would	would	AUX
ftr-332	2986	14	satisfy	satisfy	VERB
ftr-332	2986	15	the	the	DET
ftr-332	2986	16	debt	debt	NOUN
ftr-332	2986	17	secured	secure	VERB
ftr-332	2986	18	by	by	ADP
ftr-332	2986	19	the	the	DET
ftr-332	2986	20	mortgage	mortgage	NOUN
ftr-332	2986	21	.	.	PUNCT
ftr-332	2987	1	a.	a.	NOUN
ftr-332	2987	2	plea	plea	NOUN
ftr-332	2987	3	for	for	ADP
ftr-332	2987	4	a	a	DET
ftr-332	2987	5	mulligan	mulligan	NOUN
ftr-332	2987	6	is	be	AUX
ftr-332	2987	7	rejected	reject	VERB
ftr-332	2987	8	!	!	PUNCT
ftr-332	2988	1	kaufman	kaufman	PROPN
ftr-332	2988	2	v.	v.	PROPN
ftr-332	2988	3	commissioner	commissioner	PROPN
ftr-332	2988	4	,	,	PUNCT
ftr-332	2988	5	136	136	NUM
ftr-332	2988	6	t.c	t.c	PROPN
ftr-332	2988	7	.	.	PROPN
ftr-332	2989	1	294	294	NUM
ftr-332	2989	2	(	(	PUNCT
ftr-332	2989	3	4/4/11	4/4/11	NOUN
ftr-332	2989	4	)	)	PUNCT
ftr-332	2989	5	.	.	PUNCT
ftr-332	2990	1	on	on	ADP
ftr-332	2990	2	the	the	DET
ftr-332	2990	3	taxpayers	taxpayer	NOUN
ftr-332	2990	4	‘	‘	PART
ftr-332	2990	5	motion	motion	NOUN
ftr-332	2990	6	for	for	ADP
ftr-332	2990	7	reconsideration	reconsideration	NOUN
ftr-332	2990	8	,	,	PUNCT
ftr-332	2990	9	the	the	DET
ftr-332	2990	10	tax	tax	NOUN
ftr-332	2990	11	court	court	NOUN
ftr-332	2990	12	(	(	PUNCT
ftr-332	2990	13	judge	judge	PROPN
ftr-332	2990	14	halpern	halpern	PROPN
ftr-332	2990	15	)	)	PUNCT
ftr-332	2990	16	in	in	ADP
ftr-332	2990	17	a	a	DET
ftr-332	2990	18	lengthy	lengthy	ADJ
ftr-332	2990	19	and	and	CCONJ
ftr-332	2990	20	thorough	thorough	ADJ
ftr-332	2990	21	opinion	opinion	NOUN
ftr-332	2990	22	reaffirmed	reaffirm	VERB
ftr-332	2990	23	its	its	PRON
ftr-332	2990	24	earlier	early	ADJ
ftr-332	2990	25	decision	decision	NOUN
ftr-332	2990	26	that	that	SCONJ
ftr-332	2990	27	the	the	DET
ftr-332	2990	28	conservation	conservation	NOUN
ftr-332	2990	29	easement	easement	NOUN
ftr-332	2990	30	failed	fail	VERB
ftr-332	2990	31	2012	2012	NUM
ftr-332	2990	32	]	]	PUNCT
ftr-332	2990	33	recent	recent	ADJ
ftr-332	2990	34	developments	development	NOUN
ftr-332	2990	35	in	in	ADP
ftr-332	2990	36	federal	federal	ADJ
ftr-332	2990	37	income	income	NOUN
ftr-332	2990	38	taxation	taxation	NOUN
ftr-332	2990	39	329	329	NUM
ftr-332	2990	40	the	the	DET
ftr-332	2990	41	perpetuity	perpetuity	NOUN
ftr-332	2990	42	requirement	requirement	NOUN
ftr-332	2990	43	in	in	ADP
ftr-332	2990	44	reg	reg	NOUN
ftr-332	2990	45	.	.	PUNCT
ftr-332	2991	1	§	§	PROPN
ftr-332	2991	2	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-332	2991	3	)	)	PUNCT
ftr-332	2991	4	,	,	PUNCT
ftr-332	2991	5	because	because	SCONJ
ftr-332	2991	6	under	under	ADP
ftr-332	2991	7	the	the	DET
ftr-332	2991	8	loan	loan	NOUN
ftr-332	2991	9	documents	document	NOUN
ftr-332	2991	10	,	,	PUNCT
ftr-332	2991	11	the	the	DET
ftr-332	2991	12	bank	bank	NOUN
ftr-332	2991	13	that	that	PRON
ftr-332	2991	14	held	hold	VERB
ftr-332	2991	15	the	the	DET
ftr-332	2991	16	mortgage	mortgage	NOUN
ftr-332	2991	17	on	on	ADP
ftr-332	2991	18	the	the	DET
ftr-332	2991	19	property	property	NOUN
ftr-332	2991	20	expressly	expressly	ADV
ftr-332	2991	21	retained	retain	VERB
ftr-332	2991	22	a	a	DET
ftr-332	2991	23	―‗prior	―‗prior	PROPN
ftr-332	2991	24	claim	claim	NOUN
ftr-332	2991	25	‘	'	PUNCT
ftr-332	2991	26	to	to	ADP
ftr-332	2991	27	all	all	DET
ftr-332	2991	28	insurance	insurance	NOUN
ftr-332	2991	29	proceeds	proceed	NOUN
ftr-332	2991	30	as	as	ADP
ftr-332	2991	31	a	a	DET
ftr-332	2991	32	result	result	NOUN
ftr-332	2991	33	of	of	ADP
ftr-332	2991	34	any	any	DET
ftr-332	2991	35	casualty	casualty	NOUN
ftr-332	2991	36	,	,	PUNCT
ftr-332	2991	37	hazard	hazard	NOUN
ftr-332	2991	38	,	,	PUNCT
ftr-332	2991	39	or	or	CCONJ
ftr-332	2991	40	accident	accident	NOUN
ftr-332	2991	41	occurring	occur	VERB
ftr-332	2991	42	to	to	ADP
ftr-332	2991	43	or	or	CCONJ
ftr-332	2991	44	about	about	ADP
ftr-332	2991	45	the	the	DET
ftr-332	2991	46	property	property	NOUN
ftr-332	2991	47	and	and	CCONJ
ftr-332	2991	48	all	all	DET
ftr-332	2991	49	proceeds	proceed	NOUN
ftr-332	2991	50	of	of	ADP
ftr-332	2991	51	condemnation,‖	condemnation,‖	PROPN
ftr-332	2991	52	and	and	CCONJ
ftr-332	2991	53	agreement	agreement	NOUN
ftr-332	2991	54	also	also	ADV
ftr-332	2991	55	provided	provide	VERB
ftr-332	2991	56	that	that	SCONJ
ftr-332	2991	57	―the	―the	DET
ftr-332	2991	58	bank	bank	NOUN
ftr-332	2991	59	was	be	AUX
ftr-332	2991	60	entitled	entitle	VERB
ftr-332	2991	61	to	to	ADP
ftr-332	2991	62	those	those	DET
ftr-332	2991	63	proceeds	proceed	NOUN
ftr-332	2991	64	‗in	‗in	PUNCT
ftr-332	2991	65	preference	preference	NOUN
ftr-332	2991	66	‘	'	PUNCT
ftr-332	2991	67	to	to	ADP
ftr-332	2991	68	[	[	X
ftr-332	2991	69	the	the	DET
ftr-332	2991	70	donee	donee	NOUN
ftr-332	2991	71	organization	organization	NOUN
ftr-332	2991	72	]	]	PUNCT
ftr-332	2991	73	until	until	SCONJ
ftr-332	2991	74	the	the	DET
ftr-332	2991	75	mortgage	mortgage	NOUN
ftr-332	2991	76	was	be	AUX
ftr-332	2991	77	satisfied	satisfied	ADJ
ftr-332	2991	78	and	and	CCONJ
ftr-332	2991	79	discharged.‖	discharged.‖	VERB
ftr-332	2991	80	the	the	DET
ftr-332	2991	81	court	court	NOUN
ftr-332	2991	82	also	also	ADV
ftr-332	2991	83	disallowed	disallow	VERB
ftr-332	2991	84	a	a	DET
ftr-332	2991	85	deduction	deduction	NOUN
ftr-332	2991	86	in	in	ADP
ftr-332	2991	87	2003	2003	NUM
ftr-332	2991	88	,	,	PUNCT
ftr-332	2991	89	but	but	CCONJ
ftr-332	2991	90	allowed	allow	VERB
ftr-332	2991	91	the	the	DET
ftr-332	2991	92	deduction	deduction	NOUN
ftr-332	2991	93	in	in	ADP
ftr-332	2991	94	2004	2004	NUM
ftr-332	2991	95	,	,	PUNCT
ftr-332	2991	96	for	for	ADP
ftr-332	2991	97	a	a	DET
ftr-332	2991	98	cash	cash	NOUN
ftr-332	2991	99	contribution	contribution	NOUN
ftr-332	2991	100	to	to	ADP
ftr-332	2991	101	the	the	DET
ftr-332	2991	102	donee	donee	NOUN
ftr-332	2991	103	of	of	ADP
ftr-332	2991	104	the	the	DET
ftr-332	2991	105	conservation	conservation	NOUN
ftr-332	2991	106	easement	easement	NOUN
ftr-332	2991	107	in	in	ADP
ftr-332	2991	108	2003	2003	NUM
ftr-332	2991	109	because	because	SCONJ
ftr-332	2991	110	the	the	DET
ftr-332	2991	111	amount	amount	NOUN
ftr-332	2991	112	of	of	ADP
ftr-332	2991	113	the	the	DET
ftr-332	2991	114	cash	cash	NOUN
ftr-332	2991	115	payment	payment	NOUN
ftr-332	2991	116	was	be	AUX
ftr-332	2991	117	subject	subject	ADJ
ftr-332	2991	118	to	to	ADP
ftr-332	2991	119	refund	refund	NOUN
ftr-332	2991	120	if	if	SCONJ
ftr-332	2991	121	the	the	DET
ftr-332	2991	122	appraised	appraise	VERB
ftr-332	2991	123	value	value	NOUN
ftr-332	2991	124	of	of	ADP
ftr-332	2991	125	the	the	DET
ftr-332	2991	126	easement	easement	NOUN
ftr-332	2991	127	was	be	AUX
ftr-332	2991	128	zero	zero	NUM
ftr-332	2991	129	,	,	PUNCT
ftr-332	2991	130	and	and	CCONJ
ftr-332	2991	131	the	the	DET
ftr-332	2991	132	appraisal	appraisal	NOUN
ftr-332	2991	133	was	be	AUX
ftr-332	2991	134	not	not	PART
ftr-332	2991	135	determined	determine	VERB
ftr-332	2991	136	until	until	ADP
ftr-332	2991	137	2004	2004	NUM
ftr-332	2991	138	.	.	PUNCT
ftr-332	2992	1	the	the	DET
ftr-332	2992	2	court	court	NOUN
ftr-332	2992	3	also	also	ADV
ftr-332	2992	4	rejected	reject	VERB
ftr-332	2992	5	the	the	DET
ftr-332	2992	6	irs‘s	irs‘s	NOUN
ftr-332	2992	7	argument	argument	NOUN
ftr-332	2992	8	that	that	SCONJ
ftr-332	2992	9	the	the	DET
ftr-332	2992	10	taxpayers	taxpayer	NOUN
ftr-332	2992	11	received	receive	VERB
ftr-332	2992	12	a	a	DET
ftr-332	2992	13	quid	quid	ADJ
ftr-332	2992	14	pro	pro	X
ftr-332	2992	15	quo	quo	NOUN
ftr-332	2992	16	for	for	ADP
ftr-332	2992	17	the	the	DET
ftr-332	2992	18	cash	cash	NOUN
ftr-332	2992	19	contribution	contribution	NOUN
ftr-332	2992	20	in	in	ADP
ftr-332	2992	21	the	the	DET
ftr-332	2992	22	form	form	NOUN
ftr-332	2992	23	of	of	ADP
ftr-332	2992	24	the	the	DET
ftr-332	2992	25	donee	donee	NOUN
ftr-332	2992	26	organization	organization	NOUN
ftr-332	2992	27	accepting	accept	VERB
ftr-332	2992	28	and	and	CCONJ
ftr-332	2992	29	processing	process	VERB
ftr-332	2992	30	their	their	PRON
ftr-332	2992	31	application	application	NOUN
ftr-332	2992	32	,	,	PUNCT
ftr-332	2992	33	providing	provide	VERB
ftr-332	2992	34	them	they	PRON
ftr-332	2992	35	with	with	ADP
ftr-332	2992	36	a	a	DET
ftr-332	2992	37	form	form	NOUN
ftr-332	2992	38	preservation	preservation	NOUN
ftr-332	2992	39	restriction	restriction	NOUN
ftr-332	2992	40	agreement	agreement	NOUN
ftr-332	2992	41	,	,	PUNCT
ftr-332	2992	42	undertaking	undertake	VERB
ftr-332	2992	43	to	to	PART
ftr-332	2992	44	obtain	obtain	VERB
ftr-332	2992	45	approvals	approval	NOUN
ftr-332	2992	46	from	from	ADP
ftr-332	2992	47	the	the	DET
ftr-332	2992	48	necessary	necessary	ADJ
ftr-332	2992	49	government	government	NOUN
ftr-332	2992	50	authorities	authority	NOUN
ftr-332	2992	51	,	,	PUNCT
ftr-332	2992	52	securing	secure	VERB
ftr-332	2992	53	the	the	DET
ftr-332	2992	54	lender	lender	NOUN
ftr-332	2992	55	agreement	agreement	NOUN
ftr-332	2992	56	from	from	ADP
ftr-332	2992	57	the	the	DET
ftr-332	2992	58	bank	bank	NOUN
ftr-332	2992	59	,	,	PUNCT
ftr-332	2992	60	giving	give	VERB
ftr-332	2992	61	the	the	DET
ftr-332	2992	62	taxpayers	taxpayer	NOUN
ftr-332	2992	63	basic	basic	ADJ
ftr-332	2992	64	tax	tax	NOUN
ftr-332	2992	65	advice	advice	NOUN
ftr-332	2992	66	,	,	PUNCT
ftr-332	2992	67	and	and	CCONJ
ftr-332	2992	68	providing	provide	VERB
ftr-332	2992	69	them	they	PRON
ftr-332	2992	70	with	with	ADP
ftr-332	2992	71	a	a	DET
ftr-332	2992	72	list	list	NOUN
ftr-332	2992	73	of	of	ADP
ftr-332	2992	74	approved	approve	VERB
ftr-332	2992	75	appraisers	appraiser	NOUN
ftr-332	2992	76	.	.	PUNCT
ftr-332	2993	1	the	the	DET
ftr-332	2993	2	facts	fact	NOUN
ftr-332	2993	3	in	in	ADP
ftr-332	2993	4	evidence	evidence	NOUN
ftr-332	2993	5	did	do	AUX
ftr-332	2993	6	not	not	PART
ftr-332	2993	7	demonstrate	demonstrate	VERB
ftr-332	2993	8	a	a	DET
ftr-332	2993	9	quid	quid	ADJ
ftr-332	2993	10	pro	pro	X
ftr-332	2993	11	quo	quo	NOUN
ftr-332	2993	12	,	,	PUNCT
ftr-332	2993	13	because	because	SCONJ
ftr-332	2993	14	,	,	PUNCT
ftr-332	2993	15	among	among	ADP
ftr-332	2993	16	other	other	ADJ
ftr-332	2993	17	things	thing	NOUN
ftr-332	2993	18	,	,	PUNCT
ftr-332	2993	19	many	many	ADJ
ftr-332	2993	20	of	of	ADP
ftr-332	2993	21	the	the	DET
ftr-332	2993	22	tasks	task	NOUN
ftr-332	2993	23	had	have	AUX
ftr-332	2993	24	been	be	AUX
ftr-332	2993	25	undertaken	undertake	VERB
ftr-332	2993	26	by	by	ADP
ftr-332	2993	27	the	the	DET
ftr-332	2993	28	organization	organization	NOUN
ftr-332	2993	29	before	before	SCONJ
ftr-332	2993	30	the	the	DET
ftr-332	2993	31	check	check	NOUN
ftr-332	2993	32	was	be	AUX
ftr-332	2993	33	received	receive	VERB
ftr-332	2993	34	.	.	PUNCT
ftr-332	2994	1			PUNCT
ftr-332	2995	1	finally	finally	ADV
ftr-332	2995	2	,	,	PUNCT
ftr-332	2995	3	the	the	DET
ftr-332	2995	4	court	court	NOUN
ftr-332	2995	5	declined	decline	VERB
ftr-332	2995	6	to	to	PART
ftr-332	2995	7	uphold	uphold	VERB
ftr-332	2995	8	the	the	DET
ftr-332	2995	9	§	§	PROPN
ftr-332	2995	10	6662	6662	NUM
ftr-332	2995	11	accuracy	accuracy	NOUN
ftr-332	2995	12	related	relate	VERB
ftr-332	2995	13	penalties	penalty	NOUN
ftr-332	2995	14	asserted	assert	VERB
ftr-332	2995	15	by	by	ADP
ftr-332	2995	16	the	the	DET
ftr-332	2995	17	irs	irs	PROPN
ftr-332	2995	18	for	for	ADP
ftr-332	2995	19	the	the	DET
ftr-332	2995	20	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	2995	21	overstatement	overstatement	NOUN
ftr-332	2995	22	of	of	ADP
ftr-332	2995	23	the	the	DET
ftr-332	2995	24	amount	amount	NOUN
ftr-332	2995	25	of	of	ADP
ftr-332	2995	26	the	the	DET
ftr-332	2995	27	contribution	contribution	NOUN
ftr-332	2995	28	for	for	ADP
ftr-332	2995	29	the	the	DET
ftr-332	2995	30	conservation	conservation	NOUN
ftr-332	2995	31	easement	easement	NOUN
ftr-332	2995	32	,	,	PUNCT
ftr-332	2995	33	but	but	CCONJ
ftr-332	2995	34	sustained	sustain	VERB
ftr-332	2995	35	the	the	DET
ftr-332	2995	36	negligence	negligence	NOUN
ftr-332	2995	37	penalty	penalty	NOUN
ftr-332	2995	38	for	for	ADP
ftr-332	2995	39	the	the	DET
ftr-332	2995	40	2003	2003	NUM
ftr-332	2995	41	deduction	deduction	NOUN
ftr-332	2995	42	for	for	ADP
ftr-332	2995	43	the	the	DET
ftr-332	2995	44	cash	cash	NOUN
ftr-332	2995	45	payment	payment	NOUN
ftr-332	2995	46	.	.	PUNCT
ftr-332	2996	1	because	because	SCONJ
ftr-332	2996	2	the	the	DET
ftr-332	2996	3	issue	issue	NOUN
ftr-332	2996	4	of	of	ADP
ftr-332	2996	5	whether	whether	SCONJ
ftr-332	2996	6	any	any	DET
ftr-332	2996	7	deduction	deduction	NOUN
ftr-332	2996	8	was	be	AUX
ftr-332	2996	9	allowed	allow	VERB
ftr-332	2996	10	for	for	ADP
ftr-332	2996	11	the	the	DET
ftr-332	2996	12	easement	easement	NOUN
ftr-332	2996	13	,	,	PUNCT
ftr-332	2996	14	regardless	regardless	ADV
ftr-332	2996	15	of	of	ADP
ftr-332	2996	16	its	its	PRON
ftr-332	2996	17	value	value	NOUN
ftr-332	2996	18	,	,	PUNCT
ftr-332	2996	19	was	be	AUX
ftr-332	2996	20	a	a	DET
ftr-332	2996	21	matter	matter	NOUN
ftr-332	2996	22	of	of	ADP
ftr-332	2996	23	law	law	NOUN
ftr-332	2996	24	decided	decide	VERB
ftr-332	2996	25	in	in	ADP
ftr-332	2996	26	the	the	DET
ftr-332	2996	27	case	case	NOUN
ftr-332	2996	28	as	as	ADP
ftr-332	2996	29	a	a	DET
ftr-332	2996	30	matter	matter	NOUN
ftr-332	2996	31	of	of	ADP
ftr-332	2996	32	first	first	ADJ
ftr-332	2996	33	impression	impression	NOUN
ftr-332	2996	34	,	,	PUNCT
ftr-332	2996	35	the	the	DET
ftr-332	2996	36	taxpayers	taxpayer	NOUN
ftr-332	2996	37	were	be	AUX
ftr-332	2996	38	not	not	PART
ftr-332	2996	39	negligent	negligent	ADJ
ftr-332	2996	40	,	,	PUNCT
ftr-332	2996	41	had	have	VERB
ftr-332	2996	42	reasonable	reasonable	ADJ
ftr-332	2996	43	cause	cause	NOUN
ftr-332	2996	44	,	,	PUNCT
ftr-332	2996	45	and	and	CCONJ
ftr-332	2996	46	acted	act	VERB
ftr-332	2996	47	in	in	ADP
ftr-332	2996	48	good	good	ADJ
ftr-332	2996	49	faith	faith	NOUN
ftr-332	2996	50	.	.	PUNCT
ftr-332	2997	1	b.	b.	PROPN
ftr-332	2998	1	another	another	DET
ftr-332	2998	2	facade	facade	NOUN
ftr-332	2998	3	conservation	conservation	NOUN
ftr-332	2998	4	easement	easement	NOUN
ftr-332	2998	5	deduction	deduction	NOUN
ftr-332	2998	6	on	on	ADP
ftr-332	2998	7	mortgaged	mortgaged	ADJ
ftr-332	2998	8	property	property	NOUN
ftr-332	2998	9	bites	bite	NOUN
ftr-332	2998	10	the	the	DET
ftr-332	2998	11	dust	dust	NOUN
ftr-332	2998	12	,	,	PUNCT
ftr-332	2998	13	with	with	ADP
ftr-332	2998	14	an	an	DET
ftr-332	2998	15	alternative	alternative	ADJ
ftr-332	2998	16	ground	ground	NOUN
ftr-332	2998	17	of	of	ADP
ftr-332	2998	18	uselessness	uselessness	NOUN
ftr-332	2998	19	.	.	PUNCT
ftr-332	2999	1	1982	1982	NUM
ftr-332	2999	2	east	east	PROPN
ftr-332	2999	3	,	,	PUNCT
ftr-332	2999	4	llc	llc	PROPN
ftr-332	2999	5	v.	v.	PROPN
ftr-332	2999	6	commissioner	commissioner	PROPN
ftr-332	2999	7	,	,	PUNCT
ftr-332	2999	8	t.c	t.c	PROPN
ftr-332	2999	9	.	.	PROPN
ftr-332	2999	10	memo	memo	NOUN
ftr-332	2999	11	.	.	PUNCT
ftr-332	3000	1	2011	2011	NUM
ftr-332	3000	2	-	-	SYM
ftr-332	3000	3	84	84	NUM
ftr-332	3000	4	(	(	PUNCT
ftr-332	3000	5	4/12/11	4/12/11	NUM
ftr-332	3000	6	)	)	PUNCT
ftr-332	3000	7	.	.	PUNCT
ftr-332	3001	1	kaufman	kaufman	PROPN
ftr-332	3001	2	was	be	AUX
ftr-332	3001	3	followed	follow	VERB
ftr-332	3001	4	to	to	PART
ftr-332	3001	5	deny	deny	VERB
ftr-332	3001	6	the	the	DET
ftr-332	3001	7	claimed	claim	VERB
ftr-332	3001	8	charitable	charitable	ADJ
ftr-332	3001	9	contribution	contribution	NOUN
ftr-332	3001	10	deduction	deduction	NOUN
ftr-332	3001	11	for	for	ADP
ftr-332	3001	12	a	a	DET
ftr-332	3001	13	facade	facade	NOUN
ftr-332	3001	14	conservation	conservation	NOUN
ftr-332	3001	15	easement	easement	NOUN
ftr-332	3001	16	burdening	burden	VERB
ftr-332	3001	17	mortgaged	mortgaged	ADJ
ftr-332	3001	18	property	property	NOUN
ftr-332	3001	19	where	where	SCONJ
ftr-332	3001	20	the	the	DET
ftr-332	3001	21	lender	lender	NOUN
ftr-332	3001	22	had	have	VERB
ftr-332	3001	23	a	a	DET
ftr-332	3001	24	‗―prior	‗―prior	ADJ
ftr-332	3001	25	claim‘‖	claim‘‖	NOUN
ftr-332	3001	26	to	to	ADP
ftr-332	3001	27	all	all	DET
ftr-332	3001	28	condemnation	condemnation	NOUN
ftr-332	3001	29	and	and	CCONJ
ftr-332	3001	30	insurance	insurance	NOUN
ftr-332	3001	31	proceeds	proceed	NOUN
ftr-332	3001	32	―‗in	―‗in	NOUN
ftr-332	3001	33	preference	preference	NOUN
ftr-332	3001	34	‘	'	PUNCT
ftr-332	3001	35	to	to	ADP
ftr-332	3001	36	[	[	X
ftr-332	3001	37	the	the	DET
ftr-332	3001	38	donee	donee	NOUN
ftr-332	3001	39	]	]	PUNCT
ftr-332	3001	40	‗until	‗until	ADP
ftr-332	3001	41	‘	'	PUNCT
ftr-332	3001	42	that	that	DET
ftr-332	3001	43	mortgage	mortgage	NOUN
ftr-332	3001	44	was	be	AUX
ftr-332	3001	45	satisfied	satisfied	ADJ
ftr-332	3001	46	and	and	CCONJ
ftr-332	3001	47	discharged	discharge	VERB
ftr-332	3001	48	.	.	PUNCT
ftr-332	3001	49	...	...	PUNCT
ftr-332	3002	1	[	[	X
ftr-332	3002	2	a]t	a]t	NOUN
ftr-332	3002	3	any	any	DET
ftr-332	3002	4	point	point	NOUN
ftr-332	3002	5	before	before	SCONJ
ftr-332	3002	6	the	the	DET
ftr-332	3002	7	mortgage	mortgage	NOUN
ftr-332	3002	8	was	be	AUX
ftr-332	3002	9	repaid	repay	VERB
ftr-332	3002	10	,	,	PUNCT
ftr-332	3002	11	the	the	DET
ftr-332	3002	12	possibility	possibility	NOUN
ftr-332	3002	13	existed	exist	VERB
ftr-332	3002	14	for	for	ADP
ftr-332	3002	15	[	[	PUNCT
ftr-332	3002	16	the	the	DET
ftr-332	3002	17	lender	lender	NOUN
ftr-332	3002	18	]	]	PUNCT
ftr-332	3002	19	first	first	PROPN
ftr-332	3002	20	republic	republic	PROPN
ftr-332	3002	21	bank	bank	PROPN
ftr-332	3002	22	to	to	PART
ftr-332	3002	23	deprive	deprive	VERB
ftr-332	3002	24	[	[	PRON
ftr-332	3002	25	the	the	DET
ftr-332	3002	26	donee	donee	NOUN
ftr-332	3002	27	]	]	PUNCT
ftr-332	3002	28	of	of	ADP
ftr-332	3002	29	value	value	NOUN
ftr-332	3002	30	that	that	PRON
ftr-332	3002	31	should	should	AUX
ftr-332	3002	32	have	have	AUX
ftr-332	3002	33	otherwise	otherwise	ADV
ftr-332	3002	34	been	be	AUX
ftr-332	3002	35	dedicated	dedicate	VERB
ftr-332	3002	36	to	to	ADP
ftr-332	3002	37	the	the	DET
ftr-332	3002	38	conservation	conservation	NOUN
ftr-332	3002	39	purpose.‖	purpose.‖	NOUN
ftr-332	3002	40			NOUN
ftr-332	3002	41	alternatively	alternatively	ADV
ftr-332	3002	42	,	,	PUNCT
ftr-332	3002	43	the	the	DET
ftr-332	3002	44	deduction	deduction	NOUN
ftr-332	3002	45	was	be	AUX
ftr-332	3002	46	disallowed	disallow	VERB
ftr-332	3002	47	because	because	SCONJ
ftr-332	3002	48	the	the	DET
ftr-332	3002	49	building	building	NOUN
ftr-332	3002	50	with	with	ADP
ftr-332	3002	51	respect	respect	NOUN
ftr-332	3002	52	to	to	ADP
ftr-332	3002	53	which	which	PRON
ftr-332	3002	54	the	the	DET
ftr-332	3002	55	easement	easement	NOUN
ftr-332	3002	56	was	be	AUX
ftr-332	3002	57	granted	grant	VERB
ftr-332	3002	58	was	be	AUX
ftr-332	3002	59	in	in	ADP
ftr-332	3002	60	the	the	DET
ftr-332	3002	61	new	new	PROPN
ftr-332	3002	62	york	york	PROPN
ftr-332	3002	63	city	city	PROPN
ftr-332	3002	64	metropolitan	metropolitan	PROPN
ftr-332	3002	65	museum	museum	PROPN
ftr-332	3002	66	historic	historic	PROPN
ftr-332	3002	67	district	district	PROPN
ftr-332	3002	68	,	,	PUNCT
ftr-332	3002	69	and	and	CCONJ
ftr-332	3003	1	330	330	NUM
ftr-332	3003	2	florida	florida	PROPN
ftr-332	3003	3	tax	tax	NOUN
ftr-332	3003	4	review	review	NOUN
ftr-332	3003	5	[	[	X
ftr-332	3003	6	vol	vol	NOUN
ftr-332	3003	7	.	.	PUNCT
ftr-332	3004	1	12:5	12:5	NUM
ftr-332	3004	2	local	local	ADJ
ftr-332	3004	3	law	law	NOUN
ftr-332	3004	4	protected	protect	VERB
ftr-332	3004	5	the	the	DET
ftr-332	3004	6	building	building	NOUN
ftr-332	3004	7	against	against	ADP
ftr-332	3004	8	alteration	alteration	NOUN
ftr-332	3004	9	and	and	CCONJ
ftr-332	3004	10	the	the	DET
ftr-332	3004	11	easement	easement	NOUN
ftr-332	3004	12	provided	provide	VERB
ftr-332	3004	13	no	no	DET
ftr-332	3004	14	additional	additional	ADJ
ftr-332	3004	15	protection	protection	NOUN
ftr-332	3004	16	.	.	PUNCT
ftr-332	3005	1	2	2	X
ftr-332	3005	2	.	.	X
ftr-332	3005	3	a	a	DET
ftr-332	3005	4	possibly	possibly	ADV
ftr-332	3005	5	faulty	faulty	ADJ
ftr-332	3005	6	conservation	conservation	NOUN
ftr-332	3005	7	easement	easement	NOUN
ftr-332	3005	8	deduction	deduction	NOUN
ftr-332	3005	9	saved	save	VERB
ftr-332	3005	10	by	by	ADP
ftr-332	3005	11	local	local	ADJ
ftr-332	3005	12	preservation	preservation	NOUN
ftr-332	3005	13	laws	law	NOUN
ftr-332	3005	14	.	.	PUNCT
ftr-332	3006	1	simmons	simmons	PROPN
ftr-332	3006	2	v.	v.	PROPN
ftr-332	3006	3	commissioner	commissioner	PROPN
ftr-332	3006	4	,	,	PUNCT
ftr-332	3006	5	t.c	t.c	PROPN
ftr-332	3006	6	.	.	PROPN
ftr-332	3006	7	memo	memo	NOUN
ftr-332	3006	8	.	.	PUNCT
ftr-332	3007	1	2009	2009	NUM
ftr-332	3007	2	-	-	SYM
ftr-332	3007	3	208	208	NUM
ftr-332	3007	4	(	(	PUNCT
ftr-332	3007	5	9/15/09	9/15/09	NUM
ftr-332	3007	6	)	)	PUNCT
ftr-332	3007	7	.	.	PUNCT
ftr-332	3008	1	judge	judge	PROPN
ftr-332	3008	2	wherry	wherry	PROPN
ftr-332	3008	3	held	hold	VERB
ftr-332	3008	4	that	that	SCONJ
ftr-332	3008	5	facade	facade	NOUN
ftr-332	3008	6	conservation	conservation	NOUN
ftr-332	3008	7	easements	easement	NOUN
ftr-332	3008	8	validly	validly	ADV
ftr-332	3008	9	supported	support	VERB
ftr-332	3008	10	a	a	DET
ftr-332	3008	11	charitable	charitable	ADJ
ftr-332	3008	12	contribution	contribution	NOUN
ftr-332	3008	13	deduction	deduction	NOUN
ftr-332	3008	14	,	,	PUNCT
ftr-332	3008	15	even	even	ADV
ftr-332	3008	16	though	though	SCONJ
ftr-332	3008	17	they	they	PRON
ftr-332	3008	18	allowed	allow	VERB
ftr-332	3008	19	the	the	DET
ftr-332	3008	20	easement	easement	ADJ
ftr-332	3008	21	holder	holder	NOUN
ftr-332	3008	22	to	to	PART
ftr-332	3008	23	consent	consent	VERB
ftr-332	3008	24	to	to	ADP
ftr-332	3008	25	changes	change	NOUN
ftr-332	3008	26	to	to	ADP
ftr-332	3008	27	the	the	DET
ftr-332	3008	28	properties	property	NOUN
ftr-332	3008	29	,	,	PUNCT
ftr-332	3008	30	because	because	SCONJ
ftr-332	3008	31	any	any	DET
ftr-332	3008	32	rehabilitative	rehabilitative	ADJ
ftr-332	3008	33	work	work	NOUN
ftr-332	3008	34	or	or	CCONJ
ftr-332	3008	35	new	new	ADJ
ftr-332	3008	36	construction	construction	NOUN
ftr-332	3008	37	on	on	ADP
ftr-332	3008	38	the	the	DET
ftr-332	3008	39	facades	facade	NOUN
ftr-332	3008	40	was	be	AUX
ftr-332	3008	41	required	require	VERB
ftr-332	3008	42	to	to	PART
ftr-332	3008	43	comply	comply	VERB
ftr-332	3008	44	with	with	ADP
ftr-332	3008	45	the	the	DET
ftr-332	3008	46	requirements	requirement	NOUN
ftr-332	3008	47	of	of	ADP
ftr-332	3008	48	all	all	DET
ftr-332	3008	49	applicable	applicable	ADJ
ftr-332	3008	50	federal	federal	ADJ
ftr-332	3008	51	,	,	PUNCT
ftr-332	3008	52	state	state	NOUN
ftr-332	3008	53	,	,	PUNCT
ftr-332	3008	54	and	and	CCONJ
ftr-332	3008	55	local	local	ADJ
ftr-332	3008	56	government	government	NOUN
ftr-332	3008	57	laws	law	NOUN
ftr-332	3008	58	and	and	CCONJ
ftr-332	3008	59	regulations	regulation	NOUN
ftr-332	3008	60	.	.	PUNCT
ftr-332	3009	1	reg	reg	NOUN
ftr-332	3009	2	.	.	PUNCT
ftr-332	3010	1	§	§	PROPN
ftr-332	3010	2	1.170a-14(d)(5	1.170a-14(d)(5	NUM
ftr-332	3010	3	)	)	PUNCT
ftr-332	3010	4	allows	allow	VERB
ftr-332	3010	5	a	a	DET
ftr-332	3010	6	donation	donation	NOUN
ftr-332	3010	7	to	to	PART
ftr-332	3010	8	satisfy	satisfy	VERB
ftr-332	3010	9	the	the	DET
ftr-332	3010	10	conservation	conservation	NOUN
ftr-332	3010	11	purpose‘s	purpose‘s	NOUN
ftr-332	3010	12	test	test	NOUN
ftr-332	3010	13	even	even	ADV
ftr-332	3010	14	if	if	SCONJ
ftr-332	3010	15	future	future	ADJ
ftr-332	3010	16	development	development	NOUN
ftr-332	3010	17	is	be	AUX
ftr-332	3010	18	allowed	allow	VERB
ftr-332	3010	19	,	,	PUNCT
ftr-332	3010	20	as	as	ADV
ftr-332	3010	21	long	long	ADV
ftr-332	3010	22	as	as	SCONJ
ftr-332	3010	23	that	that	PRON
ftr-332	3010	24	future	future	ADJ
ftr-332	3010	25	development	development	NOUN
ftr-332	3010	26	is	be	AUX
ftr-332	3010	27	subject	subject	ADJ
ftr-332	3010	28	to	to	ADP
ftr-332	3010	29	local	local	ADJ
ftr-332	3010	30	,	,	PUNCT
ftr-332	3010	31	state	state	NOUN
ftr-332	3010	32	,	,	PUNCT
ftr-332	3010	33	and	and	CCONJ
ftr-332	3010	34	federal	federal	ADJ
ftr-332	3010	35	laws	law	NOUN
ftr-332	3010	36	and	and	CCONJ
ftr-332	3010	37	regulations	regulation	NOUN
ftr-332	3010	38	.	.	PUNCT
ftr-332	3011	1	that	that	SCONJ
ftr-332	3011	2	the	the	DET
ftr-332	3011	3	properties	property	NOUN
ftr-332	3011	4	were	be	AUX
ftr-332	3011	5	already	already	ADV
ftr-332	3011	6	subject	subject	ADJ
ftr-332	3011	7	to	to	ADP
ftr-332	3011	8	local	local	ADJ
ftr-332	3011	9	preservation	preservation	NOUN
ftr-332	3011	10	laws	law	NOUN
ftr-332	3011	11	did	do	AUX
ftr-332	3011	12	not	not	PART
ftr-332	3011	13	prevent	prevent	VERB
ftr-332	3011	14	any	any	DET
ftr-332	3011	15	charitable	charitable	ADJ
ftr-332	3011	16	contribution	contribution	NOUN
ftr-332	3011	17	deductions	deduction	NOUN
ftr-332	3011	18	,	,	PUNCT
ftr-332	3011	19	because	because	SCONJ
ftr-332	3011	20	even	even	ADV
ftr-332	3011	21	though	though	SCONJ
ftr-332	3011	22	the	the	DET
ftr-332	3011	23	easements	easement	NOUN
ftr-332	3011	24	were	be	AUX
ftr-332	3011	25	duplicative	duplicative	ADJ
ftr-332	3011	26	in	in	ADP
ftr-332	3011	27	some	some	DET
ftr-332	3011	28	respects	respect	NOUN
ftr-332	3011	29	,	,	PUNCT
ftr-332	3011	30	the	the	DET
ftr-332	3011	31	easements	easement	NOUN
ftr-332	3011	32	subjected	subject	VERB
ftr-332	3011	33	the	the	DET
ftr-332	3011	34	taxpayer	taxpayer	NOUN
ftr-332	3011	35	to	to	ADP
ftr-332	3011	36	a	a	DET
ftr-332	3011	37	higher	high	ADJ
ftr-332	3011	38	level	level	NOUN
ftr-332	3011	39	of	of	ADP
ftr-332	3011	40	enforcement	enforcement	NOUN
ftr-332	3011	41	than	than	ADP
ftr-332	3011	42	that	that	PRON
ftr-332	3011	43	provided	provide	VERB
ftr-332	3011	44	by	by	ADP
ftr-332	3011	45	local	local	ADJ
ftr-332	3011	46	law	law	NOUN
ftr-332	3011	47	.	.	PUNCT
ftr-332	3012	1	a.	a.	PROPN
ftr-332	3012	2	affirmed	affirm	VERB
ftr-332	3012	3	.	.	PUNCT
ftr-332	3013	1	646	646	NUM
ftr-332	3013	2	f.3d	f.3d	NUM
ftr-332	3013	3	6	6	NUM
ftr-332	3013	4	(	(	PUNCT
ftr-332	3013	5	d.c	d.c	PROPN
ftr-332	3013	6	.	.	PROPN
ftr-332	3013	7	cir	cir	PROPN
ftr-332	3013	8	.	.	PUNCT
ftr-332	3014	1	6/21/11	6/21/11	NUM
ftr-332	3014	2	)	)	PUNCT
ftr-332	3014	3	.	.	PUNCT
ftr-332	3015	1	the	the	DET
ftr-332	3015	2	court	court	NOUN
ftr-332	3015	3	of	of	ADP
ftr-332	3015	4	appeals	appeals	PROPN
ftr-332	3015	5	(	(	PUNCT
ftr-332	3015	6	judge	judge	NOUN
ftr-332	3015	7	ginsburg	ginsburg	PROPN
ftr-332	3015	8	)	)	PUNCT
ftr-332	3015	9	agreed	agree	VERB
ftr-332	3015	10	with	with	ADP
ftr-332	3015	11	the	the	DET
ftr-332	3015	12	tax	tax	NOUN
ftr-332	3015	13	court	court	NOUN
ftr-332	3015	14	that	that	SCONJ
ftr-332	3015	15	even	even	ADV
ftr-332	3015	16	though	though	SCONJ
ftr-332	3015	17	the	the	DET
ftr-332	3015	18	deeds	deed	NOUN
ftr-332	3015	19	did	do	AUX
ftr-332	3015	20	not	not	PART
ftr-332	3015	21	spell	spell	VERB
ftr-332	3015	22	out	out	ADP
ftr-332	3015	23	precisely	precisely	ADV
ftr-332	3015	24	what	what	PRON
ftr-332	3015	25	would	would	AUX
ftr-332	3015	26	happen	happen	VERB
ftr-332	3015	27	upon	upon	SCONJ
ftr-332	3015	28	the	the	DET
ftr-332	3015	29	dissolution	dissolution	NOUN
ftr-332	3015	30	of	of	ADP
ftr-332	3015	31	the	the	DET
ftr-332	3015	32	donee	donee	NOUN
ftr-332	3015	33	,	,	PUNCT
ftr-332	3015	34	district	district	PROPN
ftr-332	3015	35	of	of	ADP
ftr-332	3015	36	columbia	columbia	PROPN
ftr-332	3015	37	law	law	PROPN
ftr-332	3015	38	provides	provide	VERB
ftr-332	3015	39	the	the	DET
ftr-332	3015	40	easements	easement	NOUN
ftr-332	3015	41	would	would	AUX
ftr-332	3015	42	be	be	AUX
ftr-332	3015	43	transferred	transfer	VERB
ftr-332	3015	44	to	to	ADP
ftr-332	3015	45	another	another	DET
ftr-332	3015	46	organization	organization	NOUN
ftr-332	3015	47	that	that	PRON
ftr-332	3015	48	engaged	engage	VERB
ftr-332	3015	49	in	in	ADP
ftr-332	3015	50	―activities	―activities	PRON
ftr-332	3015	51	substantially	substantially	ADV
ftr-332	3015	52	similar	similar	ADJ
ftr-332	3015	53	to	to	ADP
ftr-332	3015	54	those	those	DET
ftr-332	3015	55	of‖	of‖	NOUN
ftr-332	3015	56	the	the	DET
ftr-332	3015	57	grantee	grantee	NOUN
ftr-332	3015	58	.	.	PUNCT
ftr-332	3016	1	the	the	DET
ftr-332	3016	2	court	court	NOUN
ftr-332	3016	3	reasoned	reason	VERB
ftr-332	3016	4	that	that	SCONJ
ftr-332	3016	5	the	the	DET
ftr-332	3016	6	clauses	clause	NOUN
ftr-332	3016	7	permitting	permit	VERB
ftr-332	3016	8	changes	change	NOUN
ftr-332	3016	9	or	or	CCONJ
ftr-332	3016	10	abandonment	abandonment	NOUN
ftr-332	3016	11	upon	upon	SCONJ
ftr-332	3016	12	the	the	DET
ftr-332	3016	13	donee‘s	donee‘s	PROPN
ftr-332	3016	14	consent	consent	NOUN
ftr-332	3016	15	had	have	VERB
ftr-332	3016	16	―no	―no	NUM
ftr-332	3016	17	discrete	discrete	ADJ
ftr-332	3016	18	effect	effect	NOUN
ftr-332	3016	19	upon	upon	SCONJ
ftr-332	3016	20	the	the	DET
ftr-332	3016	21	perpetuity	perpetuity	NOUN
ftr-332	3016	22	of	of	ADP
ftr-332	3016	23	the	the	DET
ftr-332	3016	24	easements‖	easements‖	PROPN
ftr-332	3016	25	because	because	SCONJ
ftr-332	3016	26	―[a]ny	―[a]ny	X
ftr-332	3016	27	donee	donee	PROPN
ftr-332	3016	28	might	might	AUX
ftr-332	3016	29	fail	fail	VERB
ftr-332	3016	30	to	to	PART
ftr-332	3016	31	enforce	enforce	VERB
ftr-332	3016	32	a	a	DET
ftr-332	3016	33	conservation	conservation	NOUN
ftr-332	3016	34	easement	easement	NOUN
ftr-332	3016	35	,	,	PUNCT
ftr-332	3016	36	with	with	ADP
ftr-332	3016	37	or	or	CCONJ
ftr-332	3016	38	without	without	ADP
ftr-332	3016	39	a	a	DET
ftr-332	3016	40	clause	clause	NOUN
ftr-332	3016	41	stating	state	VERB
ftr-332	3016	42	it	it	PRON
ftr-332	3016	43	may	may	AUX
ftr-332	3016	44	consent	consent	VERB
ftr-332	3016	45	to	to	ADP
ftr-332	3016	46	a	a	DET
ftr-332	3016	47	change	change	NOUN
ftr-332	3016	48	or	or	CCONJ
ftr-332	3016	49	abandon	abandon	VERB
ftr-332	3016	50	its	its	PRON
ftr-332	3016	51	rights	right	NOUN
ftr-332	3016	52	,	,	PUNCT
ftr-332	3016	53	and	and	CCONJ
ftr-332	3016	54	a	a	DET
ftr-332	3016	55	tax	tax	NOUN
ftr-332	3016	56	-	-	PUNCT
ftr-332	3016	57	exempt	exempt	ADJ
ftr-332	3016	58	organization	organization	NOUN
ftr-332	3016	59	would	would	AUX
ftr-332	3016	60	do	do	VERB
ftr-332	3016	61	so	so	ADV
ftr-332	3016	62	at	at	ADP
ftr-332	3016	63	its	its	PRON
ftr-332	3016	64	peril.‖	peril.‖	NOUN
ftr-332	3016	65	the	the	DET
ftr-332	3016	66	deduction	deduction	NOUN
ftr-332	3016	67	could	could	AUX
ftr-332	3016	68	not	not	PART
ftr-332	3016	69	be	be	AUX
ftr-332	3016	70	disallowed	disallow	VERB
ftr-332	3016	71	based	base	VERB
ftr-332	3016	72	upon	upon	SCONJ
ftr-332	3016	73	the	the	DET
ftr-332	3016	74	remote	remote	ADJ
ftr-332	3016	75	possibility	possibility	NOUN
ftr-332	3016	76	the	the	DET
ftr-332	3016	77	donee	donee	NOUN
ftr-332	3016	78	would	would	AUX
ftr-332	3016	79	abandon	abandon	VERB
ftr-332	3016	80	the	the	DET
ftr-332	3016	81	easements	easement	NOUN
ftr-332	3016	82	.	.	PUNCT
ftr-332	3017	1	finally	finally	ADV
ftr-332	3017	2	,	,	PUNCT
ftr-332	3017	3	the	the	DET
ftr-332	3017	4	court	court	NOUN
ftr-332	3017	5	rejected	reject	VERB
ftr-332	3017	6	the	the	DET
ftr-332	3017	7	government‘s	government‘s	NOUN
ftr-332	3017	8	argument	argument	NOUN
ftr-332	3017	9	that	that	SCONJ
ftr-332	3017	10	the	the	DET
ftr-332	3017	11	deduction	deduction	NOUN
ftr-332	3017	12	should	should	AUX
ftr-332	3017	13	be	be	AUX
ftr-332	3017	14	disallowed	disallow	VERB
ftr-332	3017	15	because	because	SCONJ
ftr-332	3017	16	the	the	DET
ftr-332	3017	17	taxpayer	taxpayer	NOUN
ftr-332	3017	18	did	do	AUX
ftr-332	3017	19	not	not	PART
ftr-332	3017	20	obtain	obtain	VERB
ftr-332	3017	21	qualified	qualified	ADJ
ftr-332	3017	22	appraisals	appraisal	NOUN
ftr-332	3017	23	meeting	meet	VERB
ftr-332	3017	24	the	the	DET
ftr-332	3017	25	requirements	requirement	NOUN
ftr-332	3017	26	of	of	ADP
ftr-332	3017	27	reg	reg	NOUN
ftr-332	3017	28	.	.	PUNCT
ftr-332	3018	1	§	§	PROPN
ftr-332	3018	2	1.170a-13(c)(3)(ii	1.170a-13(c)(3)(ii	PROPN
ftr-332	3018	3	)	)	PUNCT
ftr-332	3018	4	;	;	PUNCT
ftr-332	3018	5	the	the	DET
ftr-332	3018	6	tax	tax	NOUN
ftr-332	3018	7	court	court	NOUN
ftr-332	3018	8	did	do	AUX
ftr-332	3018	9	not	not	PART
ftr-332	3018	10	clearly	clearly	ADV
ftr-332	3018	11	err	err	VERB
ftr-332	3018	12	in	in	ADP
ftr-332	3018	13	concluding	conclude	VERB
ftr-332	3018	14	that	that	SCONJ
ftr-332	3018	15	the	the	DET
ftr-332	3018	16	appraisals	appraisal	NOUN
ftr-332	3018	17	sufficiently	sufficiently	ADV
ftr-332	3018	18	identified	identify	VERB
ftr-332	3018	19	the	the	DET
ftr-332	3018	20	method	method	NOUN
ftr-332	3018	21	and	and	CCONJ
ftr-332	3018	22	basis	basis	NOUN
ftr-332	3018	23	for	for	ADP
ftr-332	3018	24	the	the	DET
ftr-332	3018	25	valuations	valuation	NOUN
ftr-332	3018	26	.	.	PUNCT
ftr-332	3019	1	3	3	X
ftr-332	3019	2	.	.	X
ftr-332	3019	3	conditionally	conditionally	ADV
ftr-332	3019	4	revocable	revocable	ADJ
ftr-332	3019	5	conservation	conservation	NOUN
ftr-332	3019	6	easements	easement	NOUN
ftr-332	3019	7	are	be	AUX
ftr-332	3019	8	no	no	DET
ftr-332	3019	9	-	-	PUNCT
ftr-332	3019	10	good	good	ADJ
ftr-332	3019	11	.	.	PUNCT
ftr-332	3020	1	carpenter	carpenter	PROPN
ftr-332	3020	2	v.	v.	PROPN
ftr-332	3020	3	commissioner	commissioner	PROPN
ftr-332	3020	4	,	,	PUNCT
ftr-332	3020	5	t.c	t.c	PROPN
ftr-332	3020	6	.	.	PROPN
ftr-332	3020	7	memo	memo	NOUN
ftr-332	3020	8	.	.	PUNCT
ftr-332	3021	1	2012	2012	NUM
ftr-332	3021	2	-	-	SYM
ftr-332	3021	3	1	1	NUM
ftr-332	3021	4	(	(	PUNCT
ftr-332	3021	5	1/3/12	1/3/12	NUM
ftr-332	3021	6	)	)	PUNCT
ftr-332	3021	7	.	.	PUNCT
ftr-332	3022	1	conservation	conservation	NOUN
ftr-332	3022	2	easements	easement	NOUN
ftr-332	3022	3	that	that	PRON
ftr-332	3022	4	could	could	AUX
ftr-332	3022	5	be	be	AUX
ftr-332	3022	6	extinguished	extinguish	VERB
ftr-332	3022	7	by	by	ADP
ftr-332	3022	8	the	the	DET
ftr-332	3022	9	mutual	mutual	ADJ
ftr-332	3022	10	consent	consent	NOUN
ftr-332	3022	11	of	of	ADP
ftr-332	3022	12	the	the	DET
ftr-332	3022	13	donor	donor	NOUN
ftr-332	3022	14	taxpayer	taxpayer	NOUN
ftr-332	3022	15	and	and	CCONJ
ftr-332	3022	16	the	the	DET
ftr-332	3022	17	donee	donee	NOUN
ftr-332	3022	18	organization	organization	NOUN
ftr-332	3022	19	failed	fail	VERB
ftr-332	3022	20	as	as	ADP
ftr-332	3022	21	a	a	DET
ftr-332	3022	22	matter	matter	NOUN
ftr-332	3022	23	of	of	ADP
ftr-332	3022	24	law	law	NOUN
ftr-332	3022	25	to	to	PART
ftr-332	3022	26	comply	comply	VERB
ftr-332	3022	27	with	with	ADP
ftr-332	3022	28	the	the	DET
ftr-332	3022	29	enforceability	enforceability	NOUN
ftr-332	3022	30	in	in	ADP
ftr-332	3022	31	perpetuity	perpetuity	NOUN
ftr-332	3022	32	requirements	requirement	NOUN
ftr-332	3022	33	under	under	ADP
ftr-332	3022	34	reg	reg	NOUN
ftr-332	3022	35	.	.	PUNCT
ftr-332	3023	1	§	§	PROPN
ftr-332	3023	2	1.170a-14(g	1.170a-14(g	NUM
ftr-332	3023	3	)	)	PUNCT
ftr-332	3023	4	.	.	PUNCT
ftr-332	3024	1	the	the	DET
ftr-332	3024	2	easements	easement	NOUN
ftr-332	3024	3	were	be	AUX
ftr-332	3024	4	not	not	PART
ftr-332	3024	5	protected	protect	VERB
ftr-332	3024	6	in	in	ADP
ftr-332	3024	7	perpetuity	perpetuity	NOUN
ftr-332	3024	8	and	and	CCONJ
ftr-332	3024	9	thus	thus	ADV
ftr-332	3024	10	were	be	AUX
ftr-332	3024	11	not	not	PART
ftr-332	3024	12	qualified	qualified	ADJ
ftr-332	3024	13	conservation	conservation	NOUN
ftr-332	3024	14	contributions	contribution	NOUN
ftr-332	3024	15	under	under	ADP
ftr-332	3024	16	§	§	PROPN
ftr-332	3024	17	170(h)(1	170(h)(1	NUM
ftr-332	3024	18	)	)	PUNCT
ftr-332	3024	19	.	.	PUNCT
ftr-332	3025	1	2012	2012	NUM
ftr-332	3025	2	]	]	PUNCT
ftr-332	3025	3	recent	recent	ADJ
ftr-332	3025	4	developments	development	NOUN
ftr-332	3025	5	in	in	ADP
ftr-332	3025	6	federal	federal	ADJ
ftr-332	3025	7	income	income	NOUN
ftr-332	3025	8	taxation	taxation	NOUN
ftr-332	3025	9	331	331	NUM
ftr-332	3025	10	4	4	NUM
ftr-332	3025	11	.	.	PUNCT
ftr-332	3026	1	―too	―too	ADV
ftr-332	3026	2	good	good	ADJ
ftr-332	3026	3	to	to	PART
ftr-332	3026	4	be	be	AUX
ftr-332	3026	5	true‖	true‖	NOUN
ftr-332	3026	6	turns	turn	VERB
ftr-332	3026	7	out	out	ADP
ftr-332	3026	8	not	not	PART
ftr-332	3026	9	to	to	PART
ftr-332	3026	10	be	be	AUX
ftr-332	3026	11	true	true	ADJ
ftr-332	3026	12	at	at	ADV
ftr-332	3026	13	all	all	ADV
ftr-332	3026	14	.	.	PUNCT
ftr-332	3027	1	gundanna	gundanna	PROPN
ftr-332	3027	2	v.	v.	PROPN
ftr-332	3027	3	commissioner	commissioner	PROPN
ftr-332	3027	4	,	,	PUNCT
ftr-332	3027	5	136	136	NUM
ftr-332	3027	6	t.c	t.c	PROPN
ftr-332	3027	7	.	.	PROPN
ftr-332	3027	8	151	151	NUM
ftr-332	3027	9	(	(	PUNCT
ftr-332	3027	10	2/14/11	2/14/11	NUM
ftr-332	3027	11	)	)	PUNCT
ftr-332	3027	12	.	.	PUNCT
ftr-332	3028	1	in	in	ADP
ftr-332	3028	2	1998	1998	NUM
ftr-332	3028	3	,	,	PUNCT
ftr-332	3028	4	the	the	DET
ftr-332	3028	5	taxpayer	taxpayer	NOUN
ftr-332	3028	6	transferred	transfer	VERB
ftr-332	3028	7	over	over	ADP
ftr-332	3028	8	$	$	SYM
ftr-332	3028	9	250,000	250,000	NUM
ftr-332	3028	10	of	of	ADP
ftr-332	3028	11	appreciated	appreciated	ADJ
ftr-332	3028	12	stock	stock	NOUN
ftr-332	3028	13	to	to	ADP
ftr-332	3028	14	the	the	DET
ftr-332	3028	15	xélan	xélan	PROPN
ftr-332	3028	16	foundation	foundation	PROPN
ftr-332	3028	17	,	,	PUNCT
ftr-332	3028	18	a	a	DET
ftr-332	3028	19	§	§	PROPN
ftr-332	3028	20	501(c	501(c	NOUN
ftr-332	3028	21	)	)	PUNCT
ftr-332	3028	22	(	(	PUNCT
ftr-332	3028	23	3	3	X
ftr-332	3028	24	)	)	PUNCT
ftr-332	3028	25	organization	organization	NOUN
ftr-332	3028	26	that	that	PRON
ftr-332	3028	27	was	be	AUX
ftr-332	3028	28	not	not	PART
ftr-332	3028	29	a	a	DET
ftr-332	3028	30	private	private	ADJ
ftr-332	3028	31	foundation	foundation	NOUN
ftr-332	3028	32	.	.	PUNCT
ftr-332	3029	1	the	the	DET
ftr-332	3029	2	stock	stock	NOUN
ftr-332	3029	3	was	be	AUX
ftr-332	3029	4	held	hold	VERB
ftr-332	3029	5	―as	―as	NOUN
ftr-332	3029	6	‗a	‗a	NOUN
ftr-332	3029	7	donor	donor	NOUN
ftr-332	3029	8	advised	advise	VERB
ftr-332	3029	9	fund	fund	NOUN
ftr-332	3029	10	‘	'	PUNCT
ftr-332	3029	11	or	or	CCONJ
ftr-332	3029	12	‗family	‗family	ADV
ftr-332	3029	13	public	public	ADJ
ftr-332	3029	14	charity	charity	NOUN
ftr-332	3029	15	‘	'	PUNCT
ftr-332	3029	16	(	(	PUNCT
ftr-332	3029	17	foundation	foundation	NOUN
ftr-332	3029	18	account	account	PROPN
ftr-332	3029	19	)	)	PUNCT
ftr-332	3029	20	,	,	PUNCT
ftr-332	3029	21	by	by	ADP
ftr-332	3029	22	means	mean	NOUN
ftr-332	3029	23	of	of	ADP
ftr-332	3029	24	which	which	PRON
ftr-332	3029	25	a	a	DET
ftr-332	3029	26	donor‘s	donor‘	VERB
ftr-332	3029	27	donations	donation	NOUN
ftr-332	3029	28	would	would	AUX
ftr-332	3029	29	be	be	AUX
ftr-332	3029	30	segregated	segregate	VERB
ftr-332	3029	31	for	for	ADP
ftr-332	3029	32	investment	investment	NOUN
ftr-332	3029	33	and	and	CCONJ
ftr-332	3029	34	future	future	ADJ
ftr-332	3029	35	distribution	distribution	NOUN
ftr-332	3029	36	as	as	SCONJ
ftr-332	3029	37	the	the	DET
ftr-332	3029	38	donor	donor	NOUN
ftr-332	3029	39	might	might	AUX
ftr-332	3029	40	recommend.‖	recommend.‖	VERB
ftr-332	3029	41	the	the	DET
ftr-332	3029	42	taxpayer	taxpayer	NOUN
ftr-332	3029	43	claimed	claim	VERB
ftr-332	3029	44	a	a	DET
ftr-332	3029	45	charitable	charitable	ADJ
ftr-332	3029	46	contribution	contribution	NOUN
ftr-332	3029	47	deduction	deduction	NOUN
ftr-332	3029	48	;	;	PUNCT
ftr-332	3029	49	he	he	PRON
ftr-332	3029	50	did	do	AUX
ftr-332	3029	51	not	not	PART
ftr-332	3029	52	include	include	VERB
ftr-332	3029	53	in	in	ADP
ftr-332	3029	54	income	income	NOUN
ftr-332	3029	55	any	any	DET
ftr-332	3029	56	gain	gain	NOUN
ftr-332	3029	57	from	from	ADP
ftr-332	3029	58	the	the	DET
ftr-332	3029	59	sales	sale	NOUN
ftr-332	3029	60	of	of	ADP
ftr-332	3029	61	the	the	DET
ftr-332	3029	62	stocks	stock	NOUN
ftr-332	3029	63	that	that	PRON
ftr-332	3029	64	had	have	AUX
ftr-332	3029	65	been	be	AUX
ftr-332	3029	66	transferred	transfer	VERB
ftr-332	3029	67	to	to	ADP
ftr-332	3029	68	the	the	DET
ftr-332	3029	69	foundation	foundation	NOUN
ftr-332	3029	70	and	and	CCONJ
ftr-332	3029	71	which	which	DET
ftr-332	3029	72	foundation	foundation	NOUN
ftr-332	3029	73	had	have	AUX
ftr-332	3029	74	sold	sell	VERB
ftr-332	3029	75	in	in	ADP
ftr-332	3029	76	1998	1998	NUM
ftr-332	3029	77	,	,	PUNCT
ftr-332	3029	78	or	or	CCONJ
ftr-332	3029	79	any	any	DET
ftr-332	3029	80	dividends	dividend	NOUN
ftr-332	3029	81	or	or	CCONJ
ftr-332	3029	82	interest	interest	NOUN
ftr-332	3029	83	generated	generate	VERB
ftr-332	3029	84	by	by	ADP
ftr-332	3029	85	the	the	DET
ftr-332	3029	86	assets	asset	NOUN
ftr-332	3029	87	in	in	ADP
ftr-332	3029	88	petitioner‘s	petitioner‘s	PROPN
ftr-332	3029	89	foundation	foundation	NOUN
ftr-332	3029	90	account	account	PROPN
ftr-332	3029	91	.	.	PUNCT
ftr-332	3030	1	pursuant	pursuant	ADJ
ftr-332	3030	2	to	to	ADP
ftr-332	3030	3	the	the	DET
ftr-332	3030	4	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3030	5	requests	request	NOUN
ftr-332	3030	6	,	,	PUNCT
ftr-332	3030	7	the	the	DET
ftr-332	3030	8	foundation	foundation	NOUN
ftr-332	3030	9	made	make	VERB
ftr-332	3030	10	distributions	distribution	NOUN
ftr-332	3030	11	from	from	ADP
ftr-332	3030	12	his	his	PRON
ftr-332	3030	13	foundation	foundation	NOUN
ftr-332	3030	14	account	account	NOUN
ftr-332	3030	15	of	of	ADP
ftr-332	3030	16	several	several	ADJ
ftr-332	3030	17	thousand	thousand	NUM
ftr-332	3030	18	dollars	dollar	NOUN
ftr-332	3030	19	to	to	ADP
ftr-332	3030	20	the	the	DET
ftr-332	3030	21	shiva	shiva	NOUN
ftr-332	3030	22	vishnu	vishnu	ADJ
ftr-332	3030	23	temple	temple	PROPN
ftr-332	3030	24	in	in	ADP
ftr-332	3030	25	each	each	PRON
ftr-332	3030	26	of	of	ADP
ftr-332	3030	27	the	the	DET
ftr-332	3030	28	years	year	NOUN
ftr-332	3030	29	1999	1999	NUM
ftr-332	3030	30	through	through	ADP
ftr-332	3030	31	2002	2002	NUM
ftr-332	3030	32	.	.	PUNCT
ftr-332	3031	1	in	in	ADP
ftr-332	3031	2	addition	addition	NOUN
ftr-332	3031	3	,	,	PUNCT
ftr-332	3031	4	in	in	ADP
ftr-332	3031	5	2001	2001	NUM
ftr-332	3031	6	and	and	CCONJ
ftr-332	3031	7	2002	2002	NUM
ftr-332	3031	8	,	,	PUNCT
ftr-332	3031	9	at	at	ADP
ftr-332	3031	10	the	the	DET
ftr-332	3031	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3031	12	request	request	NOUN
ftr-332	3031	13	,	,	PUNCT
ftr-332	3031	14	$	$	SYM
ftr-332	3031	15	70,299	70,299	NUM
ftr-332	3031	16	was	be	AUX
ftr-332	3031	17	distributed	distribute	VERB
ftr-332	3031	18	from	from	ADP
ftr-332	3031	19	his	his	PRON
ftr-332	3031	20	foundation	foundation	NOUN
ftr-332	3031	21	account	account	NOUN
ftr-332	3031	22	to	to	ADP
ftr-332	3031	23	the	the	DET
ftr-332	3031	24	university	university	PROPN
ftr-332	3031	25	of	of	ADP
ftr-332	3031	26	pennsylvania	pennsylvania	PROPN
ftr-332	3031	27	in	in	ADP
ftr-332	3031	28	connection	connection	NOUN
ftr-332	3031	29	with	with	ADP
ftr-332	3031	30	the	the	DET
ftr-332	3031	31	foundation‘s	foundation‘s	PROPN
ftr-332	3031	32	student	student	NOUN
ftr-332	3031	33	loan	loan	NOUN
ftr-332	3031	34	program	program	NOUN
ftr-332	3031	35	,	,	PUNCT
ftr-332	3031	36	as	as	ADP
ftr-332	3031	37	a	a	DET
ftr-332	3031	38	loan	loan	NOUN
ftr-332	3031	39	to	to	ADP
ftr-332	3031	40	the	the	DET
ftr-332	3031	41	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3031	42	son	son	NOUN
ftr-332	3031	43	to	to	PART
ftr-332	3031	44	cover	cover	VERB
ftr-332	3031	45	the	the	DET
ftr-332	3031	46	cost	cost	NOUN
ftr-332	3031	47	of	of	ADP
ftr-332	3031	48	his	his	PRON
ftr-332	3031	49	tuition	tuition	NOUN
ftr-332	3031	50	,	,	PUNCT
ftr-332	3031	51	room	room	NOUN
ftr-332	3031	52	,	,	PUNCT
ftr-332	3031	53	and	and	CCONJ
ftr-332	3031	54	board	board	NOUN
ftr-332	3031	55	.	.	PUNCT
ftr-332	3032	1	in	in	ADP
ftr-332	3032	2	2003	2003	NUM
ftr-332	3032	3	,	,	PUNCT
ftr-332	3032	4	approximately	approximately	ADV
ftr-332	3032	5	$	$	SYM
ftr-332	3032	6	19,500	19,500	NUM
ftr-332	3032	7	was	be	AUX
ftr-332	3032	8	distributed	distribute	VERB
ftr-332	3032	9	to	to	ADP
ftr-332	3032	10	the	the	DET
ftr-332	3032	11	taxpayer	taxpayer	NOUN
ftr-332	3032	12	to	to	PART
ftr-332	3032	13	pay	pay	VERB
ftr-332	3032	14	his	his	PRON
ftr-332	3032	15	legal	legal	ADJ
ftr-332	3032	16	fees	fee	NOUN
ftr-332	3032	17	in	in	ADP
ftr-332	3032	18	connection	connection	NOUN
ftr-332	3032	19	with	with	ADP
ftr-332	3032	20	an	an	DET
ftr-332	3032	21	audit	audit	NOUN
ftr-332	3032	22	that	that	PRON
ftr-332	3032	23	proposed	propose	VERB
ftr-332	3032	24	disallowance	disallowance	NOUN
ftr-332	3032	25	of	of	ADP
ftr-332	3032	26	the	the	DET
ftr-332	3032	27	charitable	charitable	ADJ
ftr-332	3032	28	contribution	contribution	NOUN
ftr-332	3032	29	deduction	deduction	NOUN
ftr-332	3032	30	claimed	claim	VERB
ftr-332	3032	31	for	for	ADP
ftr-332	3032	32	1998	1998	NUM
ftr-332	3032	33	.	.	PUNCT
ftr-332	3033	1	during	during	ADP
ftr-332	3033	2	the	the	DET
ftr-332	3033	3	course	course	NOUN
ftr-332	3033	4	of	of	ADP
ftr-332	3033	5	the	the	DET
ftr-332	3033	6	audit	audit	NOUN
ftr-332	3033	7	,	,	PUNCT
ftr-332	3033	8	the	the	DET
ftr-332	3033	9	taxpayer	taxpayer	NOUN
ftr-332	3033	10	repaid	repay	VERB
ftr-332	3033	11	the	the	DET
ftr-332	3033	12	principal	principal	NOUN
ftr-332	3033	13	of	of	ADP
ftr-332	3033	14	his	his	PRON
ftr-332	3033	15	son‘s	son‘s	PROPN
ftr-332	3033	16	student	student	NOUN
ftr-332	3033	17	loans	loan	NOUN
ftr-332	3033	18	,	,	PUNCT
ftr-332	3033	19	but	but	CCONJ
ftr-332	3033	20	the	the	DET
ftr-332	3033	21	foundation	foundation	NOUN
ftr-332	3033	22	waived	waive	VERB
ftr-332	3033	23	accrued	accrue	VERB
ftr-332	3033	24	interest	interest	NOUN
ftr-332	3033	25	.	.	PUNCT
ftr-332	3034	1	the	the	DET
ftr-332	3034	2	tax	tax	NOUN
ftr-332	3034	3	court	court	NOUN
ftr-332	3034	4	(	(	PUNCT
ftr-332	3034	5	judge	judge	NOUN
ftr-332	3034	6	gale	gale	PROPN
ftr-332	3034	7	)	)	PUNCT
ftr-332	3034	8	upheld	uphold	VERB
ftr-332	3034	9	the	the	DET
ftr-332	3034	10	irs‘s	irs‘s	NOUN
ftr-332	3034	11	disallowance	disallowance	NOUN
ftr-332	3034	12	of	of	ADP
ftr-332	3034	13	the	the	DET
ftr-332	3034	14	charitable	charitable	ADJ
ftr-332	3034	15	contribution	contribution	NOUN
ftr-332	3034	16	deduction	deduction	NOUN
ftr-332	3034	17	on	on	ADP
ftr-332	3034	18	the	the	DET
ftr-332	3034	19	ground	ground	NOUN
ftr-332	3034	20	that	that	SCONJ
ftr-332	3034	21	the	the	DET
ftr-332	3034	22	taxpayer	taxpayer	NOUN
ftr-332	3034	23	retained	retain	VERB
ftr-332	3034	24	dominion	dominion	NOUN
ftr-332	3034	25	and	and	CCONJ
ftr-332	3034	26	control	control	NOUN
ftr-332	3034	27	over	over	ADP
ftr-332	3034	28	the	the	DET
ftr-332	3034	29	property	property	NOUN
ftr-332	3034	30	transferred	transfer	VERB
ftr-332	3034	31	to	to	ADP
ftr-332	3034	32	the	the	DET
ftr-332	3034	33	foundation	foundation	NOUN
ftr-332	3034	34	and	and	CCONJ
ftr-332	3034	35	held	hold	VERB
ftr-332	3034	36	in	in	ADP
ftr-332	3034	37	his	his	PRON
ftr-332	3034	38	foundation	foundation	NOUN
ftr-332	3034	39	account	account	NOUN
ftr-332	3034	40	.	.	PUNCT
ftr-332	3035	1	this	this	DET
ftr-332	3035	2	conclusion	conclusion	NOUN
ftr-332	3035	3	was	be	AUX
ftr-332	3035	4	based	base	VERB
ftr-332	3035	5	―principally	―principally	ADV
ftr-332	3035	6	on	on	ADP
ftr-332	3035	7	the	the	DET
ftr-332	3035	8	basis	basis	NOUN
ftr-332	3035	9	of	of	ADP
ftr-332	3035	10	the	the	DET
ftr-332	3035	11	use	use	NOUN
ftr-332	3035	12	of	of	ADP
ftr-332	3035	13	funds	fund	NOUN
ftr-332	3035	14	in	in	ADP
ftr-332	3035	15	petitioner‘s	petitioner‘s	PROPN
ftr-332	3035	16	foundation	foundation	NOUN
ftr-332	3035	17	account	account	NOUN
ftr-332	3035	18	for	for	ADP
ftr-332	3035	19	student	student	NOUN
ftr-332	3035	20	loans	loan	NOUN
ftr-332	3035	21	to	to	ADP
ftr-332	3035	22	his	his	PRON
ftr-332	3035	23	son.‖	son.‖	NOUN
ftr-332	3035	24	the	the	DET
ftr-332	3035	25	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3035	26	―understanding	―understanding	NOUN
ftr-332	3035	27	,	,	PUNCT
ftr-332	3035	28	at	at	ADP
ftr-332	3035	29	the	the	DET
ftr-332	3035	30	time	time	NOUN
ftr-332	3035	31	he	he	PRON
ftr-332	3035	32	transferred	transfer	VERB
ftr-332	3035	33	the	the	DET
ftr-332	3035	34	stocks	stock	NOUN
ftr-332	3035	35	to	to	ADP
ftr-332	3035	36	his	his	PRON
ftr-332	3035	37	foundation	foundation	NOUN
ftr-332	3035	38	account	account	NOUN
ftr-332	3035	39	in	in	ADP
ftr-332	3035	40	1998	1998	NUM
ftr-332	3035	41	,	,	PUNCT
ftr-332	3035	42	that	that	SCONJ
ftr-332	3035	43	the	the	DET
ftr-332	3035	44	account‘s	account‘s	NOUN
ftr-332	3035	45	assets	asset	NOUN
ftr-332	3035	46	could	could	AUX
ftr-332	3035	47	be	be	AUX
ftr-332	3035	48	used	use	VERB
ftr-332	3035	49	to	to	PART
ftr-332	3035	50	make	make	VERB
ftr-332	3035	51	student	student	NOUN
ftr-332	3035	52	loans	loan	NOUN
ftr-332	3035	53	to	to	ADP
ftr-332	3035	54	his	his	PRON
ftr-332	3035	55	children	child	NOUN
ftr-332	3035	56	,	,	PUNCT
ftr-332	3035	57	and	and	CCONJ
ftr-332	3035	58	the	the	DET
ftr-332	3035	59	foundation‘s	foundation‘s	ADJ
ftr-332	3035	60	perfunctory	perfunctory	ADJ
ftr-332	3035	61	acquiescence	acquiescence	NOUN
ftr-332	3035	62	in	in	ADP
ftr-332	3035	63	making	make	VERB
ftr-332	3035	64	such	such	ADJ
ftr-332	3035	65	loans	loan	NOUN
ftr-332	3035	66	in	in	ADP
ftr-332	3035	67	subsequent	subsequent	ADJ
ftr-332	3035	68	years	year	NOUN
ftr-332	3035	69	,	,	PUNCT
ftr-332	3035	70	provide	provide	VERB
ftr-332	3035	71	substantial	substantial	ADJ
ftr-332	3035	72	support	support	NOUN
ftr-332	3035	73	for	for	ADP
ftr-332	3035	74	the	the	DET
ftr-332	3035	75	conclusion	conclusion	NOUN
ftr-332	3035	76	that	that	SCONJ
ftr-332	3035	77	petitioner	petitioner	NOUN
ftr-332	3035	78	neither	neither	CCONJ
ftr-332	3035	79	intended	intended	ADJ
ftr-332	3035	80	,	,	PUNCT
ftr-332	3035	81	nor	nor	CCONJ
ftr-332	3035	82	in	in	ADP
ftr-332	3035	83	fact	fact	NOUN
ftr-332	3035	84	did	do	VERB
ftr-332	3035	85	,	,	PUNCT
ftr-332	3035	86	cede	cede	VERB
ftr-332	3035	87	dominion	dominion	NOUN
ftr-332	3035	88	and	and	CCONJ
ftr-332	3035	89	control	control	NOUN
ftr-332	3035	90	over	over	ADP
ftr-332	3035	91	the	the	DET
ftr-332	3035	92	property	property	NOUN
ftr-332	3035	93	transferred	transfer	VERB
ftr-332	3035	94	to	to	ADP
ftr-332	3035	95	the	the	DET
ftr-332	3035	96	foundation	foundation	NOUN
ftr-332	3035	97	in	in	ADP
ftr-332	3035	98	1998.‖	1998.‖	NUM
ftr-332	3035	99	judge	judge	NOUN
ftr-332	3035	100	gale	gale	NOUN
ftr-332	3035	101	also	also	ADV
ftr-332	3035	102	found	find	VERB
ftr-332	3035	103	―that	―that	ADP
ftr-332	3035	104	the	the	DET
ftr-332	3035	105	promotion	promotion	NOUN
ftr-332	3035	106	of	of	ADP
ftr-332	3035	107	another	another	DET
ftr-332	3035	108	foundation	foundation	NOUN
ftr-332	3035	109	account	account	NOUN
ftr-332	3035	110	feature	feature	NOUN
ftr-332	3035	111	–	–	PUNCT
ftr-332	3035	112	petitioner‘s	petitioner‘	NOUN
ftr-332	3035	113	ability	ability	NOUN
ftr-332	3035	114	to	to	PART
ftr-332	3035	115	arrange	arrange	VERB
ftr-332	3035	116	for	for	ADP
ftr-332	3035	117	distributions	distribution	NOUN
ftr-332	3035	118	of	of	ADP
ftr-332	3035	119	account	account	NOUN
ftr-332	3035	120	funds	fund	NOUN
ftr-332	3035	121	to	to	PART
ftr-332	3035	122	compensate	compensate	VERB
ftr-332	3035	123	himself	himself	PRON
ftr-332	3035	124	or	or	CCONJ
ftr-332	3035	125	family	family	NOUN
ftr-332	3035	126	members	member	NOUN
ftr-332	3035	127	for	for	ADP
ftr-332	3035	128	performance	performance	NOUN
ftr-332	3035	129	of	of	ADP
ftr-332	3035	130	‗good	‗good	DET
ftr-332	3035	131	works	work	NOUN
ftr-332	3035	132	‘	'	PUNCT
ftr-332	3035	133	–	–	PUNCT
ftr-332	3035	134	also	also	ADV
ftr-332	3035	135	support[ed	support[ed	PROPN
ftr-332	3035	136	]	]	X
ftr-332	3035	137	the	the	DET
ftr-332	3035	138	conclusion	conclusion	NOUN
ftr-332	3035	139	that	that	SCONJ
ftr-332	3035	140	petitioner	petitioner	NOUN
ftr-332	3035	141	maintained	maintain	VERB
ftr-332	3035	142	control	control	NOUN
ftr-332	3035	143	of	of	ADP
ftr-332	3035	144	the	the	DET
ftr-332	3035	145	assets	asset	NOUN
ftr-332	3035	146	in	in	ADP
ftr-332	3035	147	his	his	PRON
ftr-332	3035	148	foundation	foundation	NOUN
ftr-332	3035	149	account.‖	account.‖	PROPN
ftr-332	3035	150	alternatively	alternatively	ADV
ftr-332	3035	151	,	,	PUNCT
ftr-332	3035	152	judge	judge	NOUN
ftr-332	3035	153	gale	gale	PROPN
ftr-332	3035	154	held	hold	VERB
ftr-332	3035	155	that	that	SCONJ
ftr-332	3035	156	the	the	DET
ftr-332	3035	157	substantiation	substantiation	NOUN
ftr-332	3035	158	requirements	requirement	NOUN
ftr-332	3035	159	of	of	ADP
ftr-332	3035	160	§	§	PROPN
ftr-332	3035	161	170(f)(8)(a	170(f)(8)(a	PROPN
ftr-332	3035	162	)	)	PUNCT
ftr-332	3035	163	had	have	AUX
ftr-332	3035	164	not	not	PART
ftr-332	3035	165	been	be	AUX
ftr-332	3035	166	satisfied	satisfied	ADJ
ftr-332	3035	167	because	because	SCONJ
ftr-332	3035	168	,	,	PUNCT
ftr-332	3035	169	despite	despite	SCONJ
ftr-332	3035	170	the	the	DET
ftr-332	3035	171	foundation	foundation	NOUN
ftr-332	3035	172	providing	provide	VERB
ftr-332	3035	173	the	the	DET
ftr-332	3035	174	taxpayer	taxpayer	NOUN
ftr-332	3035	175	with	with	ADP
ftr-332	3035	176	a	a	DET
ftr-332	3035	177	contemporaneous	contemporaneous	ADJ
ftr-332	3035	178	written	write	VERB
ftr-332	3035	179	acknowledgment	acknowledgment	NOUN
ftr-332	3035	180	stating	state	VERB
ftr-332	3035	181	that	that	SCONJ
ftr-332	3035	182	no	no	DET
ftr-332	3035	183	goods	good	NOUN
ftr-332	3035	184	or	or	CCONJ
ftr-332	3035	185	services	service	NOUN
ftr-332	3035	186	had	have	AUX
ftr-332	3035	187	been	be	AUX
ftr-332	3035	188	provided	provide	VERB
ftr-332	3035	189	,	,	PUNCT
ftr-332	3035	190	under	under	ADP
ftr-332	3035	191	reg	reg	NOUN
ftr-332	3035	192	.	.	PUNCT
ftr-332	3036	1	§	§	PROPN
ftr-332	3036	2	1.170a-13(f)(6	1.170a-13(f)(6	NUM
ftr-332	3036	3	)	)	PUNCT
ftr-332	3036	4	goods	good	NOUN
ftr-332	3036	5	or	or	CCONJ
ftr-332	3036	6	services	service	NOUN
ftr-332	3036	7	that	that	PRON
ftr-332	3036	8	the	the	DET
ftr-332	3036	9	taxpayer	taxpayer	NOUN
ftr-332	3036	10	expects	expect	VERB
ftr-332	3036	11	to	to	PART
ftr-332	3036	12	receive	receive	VERB
ftr-332	3036	13	in	in	ADP
ftr-332	3036	14	the	the	DET
ftr-332	3036	15	future	future	NOUN
ftr-332	3036	16	must	must	AUX
ftr-332	3036	17	be	be	AUX
ftr-332	3036	18	taken	take	VERB
ftr-332	3036	19	into	into	ADP
ftr-332	3036	20	account	account	NOUN
ftr-332	3036	21	,	,	PUNCT
ftr-332	3036	22	and	and	CCONJ
ftr-332	3036	23	when	when	SCONJ
ftr-332	3036	24	the	the	DET
ftr-332	3036	25	taxpayer	taxpayer	NOUN
ftr-332	3036	26	transferred	transfer	VERB
ftr-332	3036	27	the	the	DET
ftr-332	3036	28	stock	stock	NOUN
ftr-332	3036	29	to	to	ADP
ftr-332	3036	30	the	the	DET
ftr-332	3036	31	foundation	foundation	NOUN
ftr-332	3036	32	he	he	PRON
ftr-332	3036	33	expected	expect	VERB
ftr-332	3036	34	to	to	PART
ftr-332	3036	35	receive	receive	VERB
ftr-332	3036	36	goods	good	NOUN
ftr-332	3036	37	or	or	CCONJ
ftr-332	3036	38	332	332	NUM
ftr-332	3036	39	florida	florida	PROPN
ftr-332	3036	40	tax	tax	NOUN
ftr-332	3036	41	review	review	NOUN
ftr-332	3037	1	[	[	X
ftr-332	3037	2	vol	vol	NOUN
ftr-332	3037	3	.	.	PUNCT
ftr-332	3038	1	12:5	12:5	NUM
ftr-332	3038	2	services	service	NOUN
ftr-332	3038	3	in	in	ADP
ftr-332	3038	4	the	the	DET
ftr-332	3038	5	form	form	NOUN
ftr-332	3038	6	of	of	ADP
ftr-332	3038	7	student	student	NOUN
ftr-332	3038	8	loans	loan	NOUN
ftr-332	3038	9	to	to	ADP
ftr-332	3038	10	his	his	PRON
ftr-332	3038	11	children	child	NOUN
ftr-332	3038	12	.	.	PUNCT
ftr-332	3039	1	in	in	ADP
ftr-332	3039	2	addition	addition	NOUN
ftr-332	3039	3	to	to	ADP
ftr-332	3039	4	upholding	uphold	VERB
ftr-332	3039	5	disallowance	disallowance	NOUN
ftr-332	3039	6	of	of	ADP
ftr-332	3039	7	the	the	DET
ftr-332	3039	8	charitable	charitable	ADJ
ftr-332	3039	9	contribution	contribution	NOUN
ftr-332	3039	10	deduction	deduction	NOUN
ftr-332	3039	11	,	,	PUNCT
ftr-332	3039	12	judge	judge	NOUN
ftr-332	3039	13	gale	gale	PROPN
ftr-332	3039	14	held	hold	VERB
ftr-332	3039	15	that	that	SCONJ
ftr-332	3039	16	because	because	SCONJ
ftr-332	3039	17	the	the	DET
ftr-332	3039	18	taxpayer	taxpayer	NOUN
ftr-332	3039	19	retained	retain	VERB
ftr-332	3039	20	dominion	dominion	NOUN
ftr-332	3039	21	and	and	CCONJ
ftr-332	3039	22	control	control	NOUN
ftr-332	3039	23	over	over	ADP
ftr-332	3039	24	the	the	DET
ftr-332	3039	25	funds	fund	NOUN
ftr-332	3039	26	,	,	PUNCT
ftr-332	3039	27	he	he	PRON
ftr-332	3039	28	was	be	AUX
ftr-332	3039	29	taxable	taxable	ADJ
ftr-332	3039	30	on	on	ADP
ftr-332	3039	31	the	the	DET
ftr-332	3039	32	capital	capital	NOUN
ftr-332	3039	33	gains	gain	NOUN
ftr-332	3039	34	and	and	CCONJ
ftr-332	3039	35	other	other	ADJ
ftr-332	3039	36	income	income	NOUN
ftr-332	3039	37	earned	earn	VERB
ftr-332	3039	38	by	by	ADP
ftr-332	3039	39	the	the	DET
ftr-332	3039	40	fund	fund	NOUN
ftr-332	3039	41	.	.	PUNCT
ftr-332	3040	1	finally	finally	ADV
ftr-332	3040	2	,	,	PUNCT
ftr-332	3040	3	and	and	CCONJ
ftr-332	3040	4	not	not	PART
ftr-332	3040	5	surprisingly	surprisingly	ADV
ftr-332	3040	6	,	,	PUNCT
ftr-332	3040	7	§	§	PROPN
ftr-332	3040	8	6662	6662	NUM
ftr-332	3040	9	accuracy	accuracy	NOUN
ftr-332	3040	10	related	relate	VERB
ftr-332	3040	11	penalties	penalty	NOUN
ftr-332	3040	12	for	for	ADP
ftr-332	3040	13	negligence	negligence	NOUN
ftr-332	3040	14	and	and	CCONJ
ftr-332	3040	15	substantial	substantial	ADJ
ftr-332	3040	16	underpayment	underpayment	NOUN
ftr-332	3040	17	were	be	AUX
ftr-332	3040	18	upheld	uphold	VERB
ftr-332	3040	19	.	.	PUNCT
ftr-332	3041	1	[	[	X
ftr-332	3041	2	p]etitioners	p]etitioner	NOUN
ftr-332	3041	3	were	be	AUX
ftr-332	3041	4	negligent	negligent	ADJ
ftr-332	3041	5	because	because	SCONJ
ftr-332	3041	6	petitioner	petitioner	NOUN
ftr-332	3041	7	failed	fail	VERB
ftr-332	3041	8	to	to	PART
ftr-332	3041	9	make	make	VERB
ftr-332	3041	10	a	a	DET
ftr-332	3041	11	reasonable	reasonable	ADJ
ftr-332	3041	12	attempt	attempt	NOUN
ftr-332	3041	13	to	to	PART
ftr-332	3041	14	ascertain	ascertain	VERB
ftr-332	3041	15	the	the	DET
ftr-332	3041	16	correctness	correctness	NOUN
ftr-332	3041	17	of	of	ADP
ftr-332	3041	18	a	a	DET
ftr-332	3041	19	deduction	deduction	NOUN
ftr-332	3041	20	which	which	PRON
ftr-332	3041	21	would	would	AUX
ftr-332	3041	22	seem	seem	VERB
ftr-332	3041	23	to	to	ADP
ftr-332	3041	24	a	a	DET
ftr-332	3041	25	reasonable	reasonable	ADJ
ftr-332	3041	26	or	or	CCONJ
ftr-332	3041	27	prudent	prudent	ADJ
ftr-332	3041	28	person	person	NOUN
ftr-332	3041	29	to	to	PART
ftr-332	3041	30	be	be	AUX
ftr-332	3041	31	―too	―too	ADV
ftr-332	3041	32	good	good	ADJ
ftr-332	3041	33	to	to	PART
ftr-332	3041	34	be	be	AUX
ftr-332	3041	35	true‖	true‖	ADP
ftr-332	3041	36	under	under	ADP
ftr-332	3041	37	the	the	DET
ftr-332	3041	38	circumstances	circumstance	NOUN
ftr-332	3041	39	.	.	PUNCT
ftr-332	3042	1	a	a	DET
ftr-332	3042	2	reasonable	reasonable	ADJ
ftr-332	3042	3	or	or	CCONJ
ftr-332	3042	4	prudent	prudent	ADJ
ftr-332	3042	5	person	person	NOUN
ftr-332	3042	6	would	would	AUX
ftr-332	3042	7	have	have	AUX
ftr-332	3042	8	perceived	perceive	VERB
ftr-332	3042	9	as	as	ADP
ftr-332	3042	10	―too	―too	ADV
ftr-332	3042	11	good	good	ADJ
ftr-332	3042	12	to	to	PART
ftr-332	3042	13	be	be	AUX
ftr-332	3042	14	true‖	true‖	ADP
ftr-332	3042	15	a	a	DET
ftr-332	3042	16	deduction	deduction	NOUN
ftr-332	3042	17	for	for	ADP
ftr-332	3042	18	a	a	DET
ftr-332	3042	19	supposed	suppose	VERB
ftr-332	3042	20	charitable	charitable	ADJ
ftr-332	3042	21	contribution	contribution	NOUN
ftr-332	3042	22	where	where	SCONJ
ftr-332	3042	23	the	the	DET
ftr-332	3042	24	amounts	amount	NOUN
ftr-332	3042	25	deducted	deduct	VERB
ftr-332	3042	26	could	could	AUX
ftr-332	3042	27	be	be	AUX
ftr-332	3042	28	used	use	VERB
ftr-332	3042	29	to	to	PART
ftr-332	3042	30	fund	fund	VERB
ftr-332	3042	31	student	student	NOUN
ftr-332	3042	32	loans	loan	NOUN
ftr-332	3042	33	for	for	ADP
ftr-332	3042	34	his	his	PRON
ftr-332	3042	35	own	own	ADJ
ftr-332	3042	36	children	child	NOUN
ftr-332	3042	37	.	.	PUNCT
ftr-332	3043	1			NOUN
ftr-332	3043	2	judge	judge	PROPN
ftr-332	3043	3	gale	gale	PROPN
ftr-332	3043	4	rejected	reject	VERB
ftr-332	3043	5	the	the	DET
ftr-332	3043	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3043	7	argument	argument	NOUN
ftr-332	3043	8	that	that	SCONJ
ftr-332	3043	9	because	because	SCONJ
ftr-332	3043	10	the	the	DET
ftr-332	3043	11	foundation	foundation	NOUN
ftr-332	3043	12	was	be	AUX
ftr-332	3043	13	listed	list	VERB
ftr-332	3043	14	in	in	ADP
ftr-332	3043	15	publication	publication	NOUN
ftr-332	3043	16	78	78	NUM
ftr-332	3043	17	,	,	PUNCT
ftr-332	3043	18	he	he	PRON
ftr-332	3043	19	had	have	AUX
ftr-332	3043	20	substantial	substantial	ADJ
ftr-332	3043	21	authority	authority	NOUN
ftr-332	3043	22	for	for	ADP
ftr-332	3043	23	the	the	DET
ftr-332	3043	24	deduction	deduction	NOUN
ftr-332	3043	25	.	.	PUNCT
ftr-332	3044	1	5	5	X
ftr-332	3044	2	.	.	X
ftr-332	3044	3	another	another	PRON
ftr-332	3044	4	claimed	claim	VERB
ftr-332	3044	5	conservation	conservation	NOUN
ftr-332	3044	6	easement	easement	NOUN
ftr-332	3044	7	sinks	sink	NOUN
ftr-332	3044	8	in	in	ADP
ftr-332	3044	9	quicksand	quicksand	PROPN
ftr-332	3044	10	.	.	PUNCT
ftr-332	3045	1	boltar	boltar	ADJ
ftr-332	3045	2	,	,	PUNCT
ftr-332	3045	3	l.l.c	l.l.c	NOUN
ftr-332	3045	4	.	.	PUNCT
ftr-332	3046	1	v.	v.	PROPN
ftr-332	3046	2	commissioner	commissioner	NOUN
ftr-332	3046	3	,	,	PUNCT
ftr-332	3046	4	136	136	NUM
ftr-332	3046	5	t.c	t.c	PROPN
ftr-332	3046	6	.	.	PROPN
ftr-332	3047	1	326	326	NUM
ftr-332	3047	2	(	(	PUNCT
ftr-332	3047	3	4/5/11	4/5/11	NUM
ftr-332	3047	4	)	)	PUNCT
ftr-332	3047	5	.	.	PUNCT
ftr-332	3048	1	in	in	ADP
ftr-332	3048	2	a	a	DET
ftr-332	3048	3	conservation	conservation	NOUN
ftr-332	3048	4	easement	easement	ADJ
ftr-332	3048	5	charitable	charitable	ADJ
ftr-332	3048	6	contribution	contribution	NOUN
ftr-332	3048	7	deduction	deduction	NOUN
ftr-332	3048	8	case	case	NOUN
ftr-332	3048	9	,	,	PUNCT
ftr-332	3048	10	the	the	DET
ftr-332	3048	11	tax	tax	NOUN
ftr-332	3048	12	court	court	NOUN
ftr-332	3048	13	(	(	PUNCT
ftr-332	3048	14	judge	judge	PROPN
ftr-332	3048	15	cohen	cohen	PROPN
ftr-332	3048	16	)	)	PUNCT
ftr-332	3048	17	,	,	PUNCT
ftr-332	3048	18	sustained	sustain	VERB
ftr-332	3048	19	the	the	DET
ftr-332	3048	20	irs‘s	irs‘s	NOUN
ftr-332	3048	21	motion	motion	NOUN
ftr-332	3048	22	to	to	PART
ftr-332	3048	23	exclude	exclude	VERB
ftr-332	3048	24	the	the	DET
ftr-332	3048	25	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3048	26	expert‘s	expert‘s	PROPN
ftr-332	3048	27	valuation	valuation	NOUN
ftr-332	3048	28	report	report	NOUN
ftr-332	3048	29	because	because	SCONJ
ftr-332	3048	30	the	the	DET
ftr-332	3048	31	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3048	32	expert	expert	NOUN
ftr-332	3048	33	failed	fail	VERB
ftr-332	3048	34	to	to	PART
ftr-332	3048	35	apply	apply	VERB
ftr-332	3048	36	the	the	DET
ftr-332	3048	37	correct	correct	ADJ
ftr-332	3048	38	standards	standard	NOUN
ftr-332	3048	39	required	require	VERB
ftr-332	3048	40	by	by	ADP
ftr-332	3048	41	reg	reg	NOUN
ftr-332	3048	42	.	.	PUNCT
ftr-332	3049	1	§	§	PROPN
ftr-332	3049	2	1.170a-14(h)(3)(i	1.170a-14(h)(3)(i	NUM
ftr-332	3049	3	)	)	PUNCT
ftr-332	3049	4	.	.	PUNCT
ftr-332	3050	1	he	he	PRON
ftr-332	3050	2	did	do	AUX
ftr-332	3050	3	not	not	PART
ftr-332	3050	4	determine	determine	VERB
ftr-332	3050	5	the	the	DET
ftr-332	3050	6	value	value	NOUN
ftr-332	3050	7	of	of	ADP
ftr-332	3050	8	the	the	DET
ftr-332	3050	9	donated	donate	VERB
ftr-332	3050	10	easement	easement	NOUN
ftr-332	3050	11	by	by	ADP
ftr-332	3050	12	the	the	DET
ftr-332	3050	13	―before	―before	PROPN
ftr-332	3050	14	and	and	CCONJ
ftr-332	3050	15	after‖	after‖	PROPN
ftr-332	3050	16	valuation	valuation	NOUN
ftr-332	3050	17	method	method	NOUN
ftr-332	3050	18	,	,	PUNCT
ftr-332	3050	19	did	do	AUX
ftr-332	3050	20	not	not	PART
ftr-332	3050	21	value	value	VERB
ftr-332	3050	22	contiguous	contiguous	ADJ
ftr-332	3050	23	parcels	parcel	NOUN
ftr-332	3050	24	owned	own	VERB
ftr-332	3050	25	by	by	ADP
ftr-332	3050	26	the	the	DET
ftr-332	3050	27	taxpayer	taxpayer	NOUN
ftr-332	3050	28	and	and	CCONJ
ftr-332	3050	29	encumbered	encumber	VERB
ftr-332	3050	30	by	by	ADP
ftr-332	3050	31	conservation	conservation	NOUN
ftr-332	3050	32	easements	easement	NOUN
ftr-332	3050	33	,	,	PUNCT
ftr-332	3050	34	and	and	CCONJ
ftr-332	3050	35	assumed	assume	VERB
ftr-332	3050	36	development	development	NOUN
ftr-332	3050	37	potential	potential	NOUN
ftr-332	3050	38	(	(	PUNCT
ftr-332	3050	39	for	for	ADP
ftr-332	3050	40	a	a	DET
ftr-332	3050	41	174	174	NUM
ftr-332	3050	42	unit	unit	NOUN
ftr-332	3050	43	condominium	condominium	NOUN
ftr-332	3050	44	)	)	PUNCT
ftr-332	3050	45	that	that	PRON
ftr-332	3050	46	actually	actually	ADV
ftr-332	3050	47	was	be	AUX
ftr-332	3050	48	not	not	PART
ftr-332	3050	49	feasible	feasible	ADJ
ftr-332	3050	50	on	on	ADP
ftr-332	3050	51	the	the	DET
ftr-332	3050	52	property	property	NOUN
ftr-332	3050	53	.	.	PUNCT
ftr-332	3051	1	as	as	ADP
ftr-332	3051	2	a	a	DET
ftr-332	3051	3	result	result	NOUN
ftr-332	3051	4	,	,	PUNCT
ftr-332	3051	5	the	the	DET
ftr-332	3051	6	deduction	deduction	NOUN
ftr-332	3051	7	was	be	AUX
ftr-332	3051	8	disallowed	disallow	VERB
ftr-332	3051	9	and	and	CCONJ
ftr-332	3051	10	the	the	DET
ftr-332	3051	11	deficiency	deficiency	NOUN
ftr-332	3051	12	upheld	uphold	VERB
ftr-332	3051	13	.	.	PUNCT
ftr-332	3052	1	6	6	X
ftr-332	3052	2	.	.	PUNCT
ftr-332	3052	3	the	the	DET
ftr-332	3052	4	boilerplate	boilerplate	NOUN
ftr-332	3052	5	can	can	AUX
ftr-332	3052	6	kill	kill	VERB
ftr-332	3052	7	ya	ya	PROPN
ftr-332	3052	8	!	!	PUNCT
ftr-332	3052	9	schrimsher	schrimsher	PROPN
ftr-332	3052	10	v.	v.	PROPN
ftr-332	3052	11	commissioner	commissioner	PROPN
ftr-332	3052	12	,	,	PUNCT
ftr-332	3052	13	t.c	t.c	PROPN
ftr-332	3052	14	.	.	PROPN
ftr-332	3052	15	memo	memo	NOUN
ftr-332	3052	16	.	.	PUNCT
ftr-332	3053	1	2011	2011	NUM
ftr-332	3053	2	-	-	SYM
ftr-332	3053	3	71	71	NUM
ftr-332	3053	4	(	(	PUNCT
ftr-332	3053	5	3/28/11	3/28/11	NUM
ftr-332	3053	6	)	)	PUNCT
ftr-332	3053	7	.	.	PUNCT
ftr-332	3054	1	the	the	DET
ftr-332	3054	2	taxpayers	taxpayer	NOUN
ftr-332	3054	3	granted	grant	VERB
ftr-332	3054	4	a	a	DET
ftr-332	3054	5	facade	facade	NOUN
ftr-332	3054	6	easement	easement	NOUN
ftr-332	3054	7	with	with	ADP
ftr-332	3054	8	respect	respect	NOUN
ftr-332	3054	9	to	to	ADP
ftr-332	3054	10	property	property	NOUN
ftr-332	3054	11	in	in	ADP
ftr-332	3054	12	huntsville	huntsville	PROPN
ftr-332	3054	13	,	,	PUNCT
ftr-332	3054	14	alabama	alabama	PROPN
ftr-332	3054	15	,	,	PUNCT
ftr-332	3054	16	commonly	commonly	ADV
ftr-332	3054	17	known	know	VERB
ftr-332	3054	18	as	as	ADP
ftr-332	3054	19	the	the	DET
ftr-332	3054	20	―times	―times	PROPN
ftr-332	3054	21	building,‖	building,‖	PROPN
ftr-332	3054	22	to	to	ADP
ftr-332	3054	23	the	the	DET
ftr-332	3054	24	alabama	alabama	PROPN
ftr-332	3054	25	historical	historical	PROPN
ftr-332	3054	26	commission	commission	PROPN
ftr-332	3054	27	.	.	PUNCT
ftr-332	3055	1	they	they	PRON
ftr-332	3055	2	claimed	claim	VERB
ftr-332	3055	3	a	a	DET
ftr-332	3055	4	charitable	charitable	ADJ
ftr-332	3055	5	contribution	contribution	NOUN
ftr-332	3055	6	deduction	deduction	NOUN
ftr-332	3055	7	,	,	PUNCT
ftr-332	3055	8	listing	list	VERB
ftr-332	3055	9	on	on	ADP
ftr-332	3055	10	the	the	DET
ftr-332	3055	11	form	form	NOUN
ftr-332	3055	12	8283	8283	NUM
ftr-332	3055	13	the	the	DET
ftr-332	3055	14	appraised	appraise	VERB
ftr-332	3055	15	fair	fair	ADJ
ftr-332	3055	16	market	market	NOUN
ftr-332	3055	17	value	value	NOUN
ftr-332	3055	18	of	of	ADP
ftr-332	3055	19	the	the	DET
ftr-332	3055	20	facade	facade	NOUN
ftr-332	3055	21	easement	easement	NOUN
ftr-332	3055	22	as	as	ADP
ftr-332	3055	23	$	$	SYM
ftr-332	3055	24	705,000	705,000	NUM
ftr-332	3055	25	.	.	PUNCT
ftr-332	3056	1	the	the	DET
ftr-332	3056	2	―appraisal	―appraisal	ADJ
ftr-332	3056	3	summary‖	summary‖	NOUN
ftr-332	3056	4	on	on	ADP
ftr-332	3056	5	the	the	DET
ftr-332	3056	6	form	form	NOUN
ftr-332	3056	7	8283	8283	NUM
ftr-332	3056	8	omitted	omit	VERB
ftr-332	3056	9	various	various	ADJ
ftr-332	3056	10	items	item	NOUN
ftr-332	3056	11	of	of	ADP
ftr-332	3056	12	required	required	ADJ
ftr-332	3056	13	information	information	NOUN
ftr-332	3056	14	,	,	PUNCT
ftr-332	3056	15	and	and	CCONJ
ftr-332	3056	16	it	it	PRON
ftr-332	3056	17	was	be	AUX
ftr-332	3056	18	not	not	PART
ftr-332	3056	19	signed	sign	VERB
ftr-332	3056	20	or	or	CCONJ
ftr-332	3056	21	dated	date	VERB
ftr-332	3056	22	by	by	ADP
ftr-332	3056	23	the	the	DET
ftr-332	3056	24	donor	donor	NOUN
ftr-332	3056	25	,	,	PUNCT
ftr-332	3056	26	the	the	DET
ftr-332	3056	27	appraiser	appraiser	NOUN
ftr-332	3056	28	,	,	PUNCT
ftr-332	3056	29	or	or	CCONJ
ftr-332	3056	30	any	any	DET
ftr-332	3056	31	representative	representative	NOUN
ftr-332	3056	32	of	of	ADP
ftr-332	3056	33	the	the	DET
ftr-332	3056	34	donee	donee	NOUN
ftr-332	3056	35	;	;	PUNCT
ftr-332	3056	36	a	a	DET
ftr-332	3056	37	written	write	VERB
ftr-332	3056	38	appraisal	appraisal	NOUN
ftr-332	3056	39	of	of	ADP
ftr-332	3056	40	the	the	DET
ftr-332	3056	41	facade	facade	NOUN
ftr-332	3056	42	easement	easement	NOUN
ftr-332	3056	43	was	be	AUX
ftr-332	3056	44	not	not	PART
ftr-332	3056	45	attached	attach	VERB
ftr-332	3056	46	.	.	PUNCT
ftr-332	3057	1	the	the	DET
ftr-332	3057	2	agreement	agreement	NOUN
ftr-332	3057	3	facade	facade	NOUN
ftr-332	3057	4	easement	easement	NOUN
ftr-332	3057	5	stated	state	VERB
ftr-332	3057	6	:	:	PUNCT
ftr-332	3058	1	[	[	X
ftr-332	3058	2	f]or	f]or	ADJ
ftr-332	3058	3	and	and	CCONJ
ftr-332	3058	4	in	in	ADP
ftr-332	3058	5	consideration	consideration	NOUN
ftr-332	3058	6	of	of	ADP
ftr-332	3058	7	the	the	DET
ftr-332	3058	8	sum	sum	NOUN
ftr-332	3058	9	of	of	ADP
ftr-332	3058	10	ten	ten	NUM
ftr-332	3058	11	dollars	dollar	NOUN
ftr-332	3058	12	,	,	PUNCT
ftr-332	3058	13	plus	plus	CCONJ
ftr-332	3058	14	other	other	ADJ
ftr-332	3058	15	good	good	ADJ
ftr-332	3058	16	and	and	CCONJ
ftr-332	3058	17	valuable	valuable	ADJ
ftr-332	3058	18	consideration	consideration	NOUN
ftr-332	3058	19	,	,	PUNCT
ftr-332	3058	20	the	the	DET
ftr-332	3058	21	receipt	receipt	NOUN
ftr-332	3058	22	and	and	CCONJ
ftr-332	3058	23	sufficiency	sufficiency	NOUN
ftr-332	3058	24	of	of	ADP
ftr-332	3058	25	which	which	PRON
ftr-332	3058	26	are	be	AUX
ftr-332	3058	27	hereby	hereby	ADV
ftr-332	3058	28	acknowledged	acknowledge	VERB
ftr-332	3058	29	,	,	PUNCT
ftr-332	3058	30	the	the	DET
ftr-332	3058	31	grantor	grantor	NOUN
ftr-332	3058	32	[	[	X
ftr-332	3058	33	taxpayer	taxpayer	X
ftr-332	3058	34	]	]	PUNCT
ftr-332	3058	35	does	do	AUX
ftr-332	3058	36	hereby	hereby	ADV
ftr-332	3058	37	irrevocably	irrevocably	ADV
ftr-332	3058	38	grant	grant	VERB
ftr-332	3058	39	,	,	PUNCT
ftr-332	3058	40	bargain	bargain	NOUN
ftr-332	3058	41	,	,	PUNCT
ftr-332	3058	42	2012	2012	NUM
ftr-332	3058	43	]	]	PUNCT
ftr-332	3058	44	recent	recent	ADJ
ftr-332	3058	45	developments	development	NOUN
ftr-332	3058	46	in	in	ADP
ftr-332	3058	47	federal	federal	ADJ
ftr-332	3058	48	income	income	NOUN
ftr-332	3058	49	taxation	taxation	NOUN
ftr-332	3058	50	333	333	NUM
ftr-332	3058	51	sell	sell	VERB
ftr-332	3058	52	,	,	PUNCT
ftr-332	3058	53	and	and	CCONJ
ftr-332	3058	54	convey	convey	VERB
ftr-332	3058	55	unto	unto	ADP
ftr-332	3058	56	the	the	DET
ftr-332	3058	57	grantee	grantee	NOUN
ftr-332	3058	58	[	[	X
ftr-332	3058	59	the	the	DET
ftr-332	3058	60	commission	commission	PROPN
ftr-332	3058	61	]	]	PUNCT
ftr-332	3058	62	,	,	PUNCT
ftr-332	3058	63	its	its	PRON
ftr-332	3058	64	successors	successor	NOUN
ftr-332	3058	65	and	and	CCONJ
ftr-332	3058	66	assigns	assign	NOUN
ftr-332	3058	67	,	,	PUNCT
ftr-332	3058	68	a	a	DET
ftr-332	3058	69	preservation	preservation	NOUN
ftr-332	3058	70	and	and	CCONJ
ftr-332	3058	71	conservation	conservation	NOUN
ftr-332	3058	72	easement	easement	NOUN
ftr-332	3058	73	to	to	PART
ftr-332	3058	74	have	have	VERB
ftr-332	3058	75	and	and	CCONJ
ftr-332	3058	76	hold	hold	VERB
ftr-332	3058	77	in	in	ADP
ftr-332	3058	78	perpetuity	perpetuity	NOUN
ftr-332	3058	79	...	...	PUNCT
ftr-332	3058	80	.	.	PUNCT
ftr-332	3059	1			X
ftr-332	3060	1	the	the	DET
ftr-332	3060	2	agreement	agreement	NOUN
ftr-332	3060	3	also	also	ADV
ftr-332	3060	4	provided	provide	VERB
ftr-332	3060	5	as	as	SCONJ
ftr-332	3060	6	follows	follow	VERB
ftr-332	3060	7	:	:	PUNCT
ftr-332	3060	8	―this	―this	DET
ftr-332	3060	9	agreement	agreement	NOUN
ftr-332	3060	10	sets	set	VERB
ftr-332	3060	11	forth	forth	ADP
ftr-332	3060	12	the	the	DET
ftr-332	3060	13	entire	entire	ADJ
ftr-332	3060	14	agreement	agreement	NOUN
ftr-332	3060	15	of	of	ADP
ftr-332	3060	16	the	the	DET
ftr-332	3060	17	parties	party	NOUN
ftr-332	3060	18	with	with	ADP
ftr-332	3060	19	respect	respect	NOUN
ftr-332	3060	20	to	to	ADP
ftr-332	3060	21	the	the	DET
ftr-332	3060	22	easement	easement	NOUN
ftr-332	3060	23	and	and	CCONJ
ftr-332	3060	24	supercedes	supercede	VERB
ftr-332	3060	25	all	all	DET
ftr-332	3060	26	prior	prior	ADJ
ftr-332	3060	27	discussions	discussion	NOUN
ftr-332	3060	28	,	,	PUNCT
ftr-332	3060	29	negotiations	negotiation	NOUN
ftr-332	3060	30	,	,	PUNCT
ftr-332	3060	31	understanding	understanding	NOUN
ftr-332	3060	32	,	,	PUNCT
ftr-332	3060	33	or	or	CCONJ
ftr-332	3060	34	agreements	agreement	NOUN
ftr-332	3060	35	relating	relate	VERB
ftr-332	3060	36	to	to	ADP
ftr-332	3060	37	the	the	DET
ftr-332	3060	38	easement	easement	NOUN
ftr-332	3060	39	,	,	PUNCT
ftr-332	3060	40	all	all	PRON
ftr-332	3060	41	of	of	ADP
ftr-332	3060	42	which	which	PRON
ftr-332	3060	43	are	be	AUX
ftr-332	3060	44	merged	merge	VERB
ftr-332	3060	45	herein.‖	herein.‖	PROPN
ftr-332	3060	46	the	the	DET
ftr-332	3060	47	tax	tax	NOUN
ftr-332	3060	48	court	court	NOUN
ftr-332	3060	49	(	(	PUNCT
ftr-332	3060	50	judge	judge	PROPN
ftr-332	3060	51	thornton	thornton	PROPN
ftr-332	3060	52	)	)	PUNCT
ftr-332	3060	53	granted	grant	VERB
ftr-332	3060	54	summary	summary	NOUN
ftr-332	3060	55	judgment	judgment	NOUN
ftr-332	3060	56	upholding	uphold	VERB
ftr-332	3060	57	the	the	DET
ftr-332	3060	58	disallowance	disallowance	NOUN
ftr-332	3060	59	of	of	ADP
ftr-332	3060	60	the	the	DET
ftr-332	3060	61	deduction	deduction	NOUN
ftr-332	3060	62	because	because	SCONJ
ftr-332	3060	63	there	there	PRON
ftr-332	3060	64	was	be	VERB
ftr-332	3060	65	no	no	DET
ftr-332	3060	66	other	other	ADJ
ftr-332	3060	67	written	write	VERB
ftr-332	3060	68	acknowledgment	acknowledgment	NOUN
ftr-332	3060	69	of	of	ADP
ftr-332	3060	70	the	the	DET
ftr-332	3060	71	gift	gift	NOUN
ftr-332	3060	72	,	,	PUNCT
ftr-332	3060	73	the	the	DET
ftr-332	3060	74	agreement	agreement	NOUN
ftr-332	3060	75	failed	fail	VERB
ftr-332	3060	76	the	the	DET
ftr-332	3060	77	requirements	requirement	NOUN
ftr-332	3060	78	of	of	ADP
ftr-332	3060	79	§	§	PROPN
ftr-332	3060	80	170(f)(8)(b)(iii	170(f)(8)(b)(iii	PROPN
ftr-332	3060	81	)	)	PUNCT
ftr-332	3060	82	because	because	SCONJ
ftr-332	3060	83	it	it	PRON
ftr-332	3060	84	did	do	AUX
ftr-332	3060	85	not	not	PART
ftr-332	3060	86	include	include	VERB
ftr-332	3060	87	a	a	DET
ftr-332	3060	88	description	description	NOUN
ftr-332	3060	89	and	and	CCONJ
ftr-332	3060	90	good	good	ADJ
ftr-332	3060	91	faith	faith	NOUN
ftr-332	3060	92	estimate	estimate	NOUN
ftr-332	3060	93	of	of	ADP
ftr-332	3060	94	the	the	DET
ftr-332	3060	95	―other	―other	ADV
ftr-332	3060	96	good	good	ADJ
ftr-332	3060	97	and	and	CCONJ
ftr-332	3060	98	valuable	valuable	ADJ
ftr-332	3060	99	consideration.‖	consideration.‖	NOUN
ftr-332	3060	100	7	7	NUM
ftr-332	3060	101	.	.	PUNCT
ftr-332	3060	102	a	a	DET
ftr-332	3060	103	touch	touch	NOUN
ftr-332	3060	104	of	of	ADP
ftr-332	3060	105	cohan	cohan	PROPN
ftr-332	3060	106	[	[	X
ftr-332	3060	107	?	?	X
ftr-332	3060	108	]	]	X
ftr-332	3060	109	,	,	PUNCT
ftr-332	3060	110	with	with	ADP
ftr-332	3060	111	a	a	DET
ftr-332	3060	112	cap	cap	NOUN
ftr-332	3060	113	,	,	PUNCT
ftr-332	3060	114	for	for	SCONJ
ftr-332	3060	115	the	the	DET
ftr-332	3060	116	cat	cat	NOUN
ftr-332	3060	117	woman	woman	NOUN
ftr-332	3060	118	’s	’s	PART
ftr-332	3060	119	unreimbursed	unreimburse	VERB
ftr-332	3060	120	charitable	charitable	ADJ
ftr-332	3060	121	volunteer	volunteer	NOUN
ftr-332	3060	122	expenses	expense	NOUN
ftr-332	3060	123	.	.	PUNCT
ftr-332	3061	1	van	van	PROPN
ftr-332	3061	2	dusen	dusen	PROPN
ftr-332	3061	3	v.	v.	PROPN
ftr-332	3061	4	commissioner	commissioner	PROPN
ftr-332	3061	5	,	,	PUNCT
ftr-332	3061	6	136	136	NUM
ftr-332	3061	7	t.c	t.c	PROPN
ftr-332	3061	8	.	.	PROPN
ftr-332	3062	1	515	515	NUM
ftr-332	3062	2	(	(	PUNCT
ftr-332	3062	3	6/2/11	6/2/11	NUM
ftr-332	3062	4	)	)	PUNCT
ftr-332	3062	5	.	.	PUNCT
ftr-332	3063	1	the	the	DET
ftr-332	3063	2	taxpayer	taxpayer	NOUN
ftr-332	3063	3	claimed	claim	VERB
ftr-332	3063	4	charitable	charitable	ADJ
ftr-332	3063	5	contribution	contribution	NOUN
ftr-332	3063	6	deductions	deduction	NOUN
ftr-332	3063	7	for	for	ADP
ftr-332	3063	8	out	out	ADV
ftr-332	3063	9	-	-	PUNCT
ftr-332	3063	10	of	of	ADP
ftr-332	3063	11	-	-	PUNCT
ftr-332	3063	12	pocket	pocket	NOUN
ftr-332	3063	13	expenses	expense	NOUN
ftr-332	3063	14	incurred	incur	VERB
ftr-332	3063	15	in	in	ADP
ftr-332	3063	16	caring	care	VERB
ftr-332	3063	17	for	for	ADP
ftr-332	3063	18	―foster	―fost	ADJ
ftr-332	3063	19	cats‖	cats‖	PROPN
ftr-332	3063	20	as	as	ADP
ftr-332	3063	21	a	a	DET
ftr-332	3063	22	volunteer	volunteer	NOUN
ftr-332	3063	23	on	on	ADP
ftr-332	3063	24	behalf	behalf	NOUN
ftr-332	3063	25	of	of	ADP
ftr-332	3063	26	fix	fix	VERB
ftr-332	3063	27	our	our	PRON
ftr-332	3063	28	ferals	feral	NOUN
ftr-332	3063	29	,	,	PUNCT
ftr-332	3063	30	a	a	DET
ftr-332	3063	31	§	§	ADJ
ftr-332	3063	32	501(c)(3	501(c)(3	NUM
ftr-332	3063	33	)	)	PUNCT
ftr-332	3063	34	organization	organization	NOUN
ftr-332	3063	35	.	.	PUNCT
ftr-332	3064	1	the	the	DET
ftr-332	3064	2	tax	tax	NOUN
ftr-332	3064	3	court	court	NOUN
ftr-332	3064	4	(	(	PUNCT
ftr-332	3064	5	judge	judge	PROPN
ftr-332	3064	6	morrison	morrison	PROPN
ftr-332	3064	7	)	)	PUNCT
ftr-332	3064	8	applied	apply	VERB
ftr-332	3064	9	the	the	DET
ftr-332	3064	10	―substantial	―substantial	ADJ
ftr-332	3064	11	compliance	compliance	NOUN
ftr-332	3064	12	doctrine‖	doctrine‖	PRON
ftr-332	3064	13	to	to	PART
ftr-332	3064	14	allow	allow	VERB
ftr-332	3064	15	a	a	DET
ftr-332	3064	16	deduction	deduction	NOUN
ftr-332	3064	17	for	for	ADP
ftr-332	3064	18	expenses	expense	NOUN
ftr-332	3064	19	incurred	incur	VERB
ftr-332	3064	20	by	by	ADP
ftr-332	3064	21	a	a	DET
ftr-332	3064	22	volunteer	volunteer	NOUN
ftr-332	3064	23	providing	provide	VERB
ftr-332	3064	24	services	service	NOUN
ftr-332	3064	25	to	to	ADP
ftr-332	3064	26	a	a	DET
ftr-332	3064	27	charitable	charitable	ADJ
ftr-332	3064	28	organization	organization	NOUN
ftr-332	3064	29	,	,	PUNCT
ftr-332	3064	30	even	even	ADV
ftr-332	3064	31	though	though	SCONJ
ftr-332	3064	32	the	the	DET
ftr-332	3064	33	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3064	34	records	record	NOUN
ftr-332	3064	35	did	do	AUX
ftr-332	3064	36	not	not	PART
ftr-332	3064	37	strictly	strictly	ADV
ftr-332	3064	38	meet	meet	VERB
ftr-332	3064	39	the	the	DET
ftr-332	3064	40	specific	specific	ADJ
ftr-332	3064	41	requirements	requirement	NOUN
ftr-332	3064	42	of	of	ADP
ftr-332	3064	43	reg	reg	NOUN
ftr-332	3064	44	.	.	PUNCT
ftr-332	3065	1	§	§	PROPN
ftr-332	3065	2	170a-13(a)(1	170a-13(a)(1	NUM
ftr-332	3065	3	)	)	PUNCT
ftr-332	3065	4	.	.	PUNCT
ftr-332	3066	1	the	the	DET
ftr-332	3066	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3066	3	documents	document	NOUN
ftr-332	3066	4	were	be	AUX
ftr-332	3066	5	―legitimate	―legitimate	ADV
ftr-332	3066	6	substitutes	substitute	NOUN
ftr-332	3066	7	for	for	ADP
ftr-332	3066	8	canceled	cancel	VERB
ftr-332	3066	9	checks,‖	checks,‖	PROPN
ftr-332	3066	10	because	because	SCONJ
ftr-332	3066	11	they	they	PRON
ftr-332	3066	12	contained	contain	VERB
ftr-332	3066	13	all	all	PRON
ftr-332	3066	14	of	of	ADP
ftr-332	3066	15	the	the	DET
ftr-332	3066	16	information	information	NOUN
ftr-332	3066	17	that	that	PRON
ftr-332	3066	18	would	would	AUX
ftr-332	3066	19	have	have	AUX
ftr-332	3066	20	been	be	AUX
ftr-332	3066	21	on	on	ADP
ftr-332	3066	22	a	a	DET
ftr-332	3066	23	canceled	cancel	VERB
ftr-332	3066	24	check	check	NOUN
ftr-332	3066	25	—	—	PUNCT
ftr-332	3066	26	the	the	DET
ftr-332	3066	27	name	name	NOUN
ftr-332	3066	28	of	of	ADP
ftr-332	3066	29	the	the	DET
ftr-332	3066	30	payee	payee	NOUN
ftr-332	3066	31	,	,	PUNCT
ftr-332	3066	32	the	the	DET
ftr-332	3066	33	date	date	NOUN
ftr-332	3066	34	of	of	ADP
ftr-332	3066	35	the	the	DET
ftr-332	3066	36	payment	payment	NOUN
ftr-332	3066	37	,	,	PUNCT
ftr-332	3066	38	and	and	CCONJ
ftr-332	3066	39	the	the	DET
ftr-332	3066	40	amount	amount	NOUN
ftr-332	3066	41	of	of	ADP
ftr-332	3066	42	the	the	DET
ftr-332	3066	43	payment	payment	NOUN
ftr-332	3066	44	.	.	PUNCT
ftr-332	3067	1	although	although	SCONJ
ftr-332	3067	2	the	the	DET
ftr-332	3067	3	regulation	regulation	NOUN
ftr-332	3067	4	requiring	require	VERB
ftr-332	3067	5	substantiation	substantiation	NOUN
ftr-332	3067	6	records	record	NOUN
ftr-332	3067	7	to	to	PART
ftr-332	3067	8	reflect	reflect	VERB
ftr-332	3067	9	the	the	DET
ftr-332	3067	10	name	name	NOUN
ftr-332	3067	11	of	of	ADP
ftr-332	3067	12	the	the	DET
ftr-332	3067	13	donee	donee	NOUN
ftr-332	3067	14	was	be	AUX
ftr-332	3067	15	not	not	PART
ftr-332	3067	16	written	write	VERB
ftr-332	3067	17	with	with	ADP
ftr-332	3067	18	unreimbursed	unreimbursed	ADJ
ftr-332	3067	19	volunteer	volunteer	NOUN
ftr-332	3067	20	expenses	expense	NOUN
ftr-332	3067	21	in	in	ADP
ftr-332	3067	22	mind	mind	NOUN
ftr-332	3067	23	,	,	PUNCT
ftr-332	3067	24	because	because	SCONJ
ftr-332	3067	25	the	the	DET
ftr-332	3067	26	amounts	amount	NOUN
ftr-332	3067	27	expended	expend	VERB
ftr-332	3067	28	exceeded	exceed	VERB
ftr-332	3067	29	$	$	SYM
ftr-332	3067	30	250	250	NUM
ftr-332	3067	31	and	and	CCONJ
ftr-332	3067	32	the	the	DET
ftr-332	3067	33	taxpayer	taxpayer	NOUN
ftr-332	3067	34	failed	fail	VERB
ftr-332	3067	35	to	to	PART
ftr-332	3067	36	satisfy	satisfy	VERB
ftr-332	3067	37	requirements	requirement	NOUN
ftr-332	3067	38	of	of	ADP
ftr-332	3067	39	§	§	PROPN
ftr-332	3067	40	170(f)(8)(a	170(f)(8)(a	PROPN
ftr-332	3067	41	)	)	PUNCT
ftr-332	3067	42	and	and	CCONJ
ftr-332	3067	43	reg	reg	NOUN
ftr-332	3067	44	.	.	PUNCT
ftr-332	3068	1	§	§	PROPN
ftr-332	3068	2	1.170a-13(f)(1	1.170a-13(f)(1	NUM
ftr-332	3068	3	)	)	PUNCT
ftr-332	3068	4	for	for	ADP
ftr-332	3068	5	substantiation	substantiation	NOUN
ftr-332	3068	6	in	in	ADP
ftr-332	3068	7	the	the	DET
ftr-332	3068	8	form	form	NOUN
ftr-332	3068	9	of	of	ADP
ftr-332	3068	10	a	a	DET
ftr-332	3068	11	contemporaneous	contemporaneous	ADJ
ftr-332	3068	12	written	write	VERB
ftr-332	3068	13	acknowledgment	acknowledgment	NOUN
ftr-332	3068	14	from	from	ADP
ftr-332	3068	15	the	the	DET
ftr-332	3068	16	charitable	charitable	ADJ
ftr-332	3068	17	organization	organization	NOUN
ftr-332	3068	18	,	,	PUNCT
ftr-332	3068	19	the	the	DET
ftr-332	3068	20	deductible	deductible	ADJ
ftr-332	3068	21	amount	amount	NOUN
ftr-332	3068	22	for	for	ADP
ftr-332	3068	23	each	each	DET
ftr-332	3068	24	separate	separate	ADJ
ftr-332	3068	25	expenditure	expenditure	NOUN
ftr-332	3068	26	was	be	AUX
ftr-332	3068	27	limited	limit	VERB
ftr-332	3068	28	to	to	ADP
ftr-332	3068	29	$	$	SYM
ftr-332	3068	30	250	250	NUM
ftr-332	3068	31	.	.	PUNCT
ftr-332	3069	1			NOUN
ftr-332	3069	2	query	query	NOUN
ftr-332	3069	3	whether	whether	SCONJ
ftr-332	3069	4	prudent	prudent	ADJ
ftr-332	3069	5	planning	planning	NOUN
ftr-332	3069	6	in	in	ADP
ftr-332	3069	7	the	the	DET
ftr-332	3069	8	future	future	NOUN
ftr-332	3069	9	should	should	AUX
ftr-332	3069	10	be	be	AUX
ftr-332	3069	11	:	:	PUNCT
ftr-332	3069	12	―if	―if	NOUN
ftr-332	3069	13	it	it	PRON
ftr-332	3069	14	flies	fly	VERB
ftr-332	3069	15	or	or	CCONJ
ftr-332	3069	16	floats	float	NOUN
ftr-332	3069	17	,	,	PUNCT
ftr-332	3069	18	don‘t	don‘t	NOUN
ftr-332	3069	19	own	own	ADJ
ftr-332	3069	20	–	–	PUNCT
ftr-332	3069	21	rent	rent	NOUN
ftr-332	3069	22	;	;	PUNCT
ftr-332	3069	23	if	if	SCONJ
ftr-332	3069	24	it	it	PRON
ftr-332	3069	25	barks	bark	VERB
ftr-332	3069	26	or	or	CCONJ
ftr-332	3069	27	meows	meow	VERB
ftr-332	3069	28	,	,	PUNCT
ftr-332	3069	29	don‘t	don‘t	NOUN
ftr-332	3069	30	adopt	adopt	NOUN
ftr-332	3069	31	–	–	PUNCT
ftr-332	3069	32	foster.‖	foster.‖	VERB
ftr-332	3069	33	8	8	NUM
ftr-332	3069	34	.	.	PUNCT
ftr-332	3070	1	how	how	SCONJ
ftr-332	3070	2	can	can	AUX
ftr-332	3070	3	the	the	DET
ftr-332	3070	4	tax	tax	NOUN
ftr-332	3070	5	court	court	NOUN
ftr-332	3070	6	deny	deny	VERB
ftr-332	3070	7	a	a	DET
ftr-332	3070	8	charitable	charitable	ADJ
ftr-332	3070	9	donation	donation	NOUN
ftr-332	3070	10	deduction	deduction	NOUN
ftr-332	3070	11	to	to	ADP
ftr-332	3070	12	a	a	DET
ftr-332	3070	13	taxpayer	taxpayer	NOUN
ftr-332	3070	14	named	name	VERB
ftr-332	3070	15	―didonato‖	―didonato‖	PROPN
ftr-332	3070	16	?	?	PUNCT
ftr-332	3071	1	didonato	didonato	PROPN
ftr-332	3071	2	v.	v.	PROPN
ftr-332	3071	3	commissioner	commissioner	PROPN
ftr-332	3071	4	,	,	PUNCT
ftr-332	3071	5	t.c	t.c	PROPN
ftr-332	3071	6	.	.	PROPN
ftr-332	3071	7	memo	memo	NOUN
ftr-332	3071	8	.	.	PUNCT
ftr-332	3072	1	2011	2011	NUM
ftr-332	3072	2	-	-	SYM
ftr-332	3072	3	153	153	NUM
ftr-332	3072	4	(	(	PUNCT
ftr-332	3072	5	6/29/11	6/29/11	NUM
ftr-332	3072	6	)	)	PUNCT
ftr-332	3072	7	.	.	PUNCT
ftr-332	3073	1	the	the	DET
ftr-332	3073	2	tax	tax	NOUN
ftr-332	3073	3	court	court	NOUN
ftr-332	3073	4	(	(	PUNCT
ftr-332	3073	5	judge	judge	NOUN
ftr-332	3073	6	laro	laro	PROPN
ftr-332	3073	7	)	)	PUNCT
ftr-332	3073	8	denied	deny	VERB
ftr-332	3073	9	a	a	DET
ftr-332	3073	10	2004	2004	NUM
ftr-332	3073	11	charitable	charitable	ADJ
ftr-332	3073	12	contribution	contribution	NOUN
ftr-332	3073	13	deduction	deduction	NOUN
ftr-332	3073	14	on	on	ADP
ftr-332	3073	15	grounds	ground	NOUN
ftr-332	3073	16	of	of	ADP
ftr-332	3073	17	lack	lack	NOUN
ftr-332	3073	18	of	of	ADP
ftr-332	3073	19	substantiation	substantiation	NOUN
ftr-332	3073	20	under	under	ADP
ftr-332	3073	21	§	§	PROPN
ftr-332	3073	22	170(f)(8	170(f)(8	NUM
ftr-332	3073	23	)	)	PUNCT
ftr-332	3073	24	.	.	PUNCT
ftr-332	3074	1	the	the	DET
ftr-332	3074	2	alleged	alleged	ADJ
ftr-332	3074	3	donation	donation	NOUN
ftr-332	3074	4	was	be	AUX
ftr-332	3074	5	memorialized	memorialize	VERB
ftr-332	3074	6	by	by	ADP
ftr-332	3074	7	a	a	DET
ftr-332	3074	8	2004	2004	NUM
ftr-332	3074	9	contract	contract	NOUN
ftr-332	3074	10	between	between	ADP
ftr-332	3074	11	taxpayer	taxpayer	NOUN
ftr-332	3074	12	and	and	CCONJ
ftr-332	3074	13	the	the	DET
ftr-332	3074	14	charitable	charitable	ADJ
ftr-332	3074	15	recipient	recipient	NOUN
ftr-332	3074	16	but	but	CCONJ
ftr-332	3074	17	the	the	DET
ftr-332	3074	18	formal	formal	ADJ
ftr-332	3074	19	transfer	transfer	NOUN
ftr-332	3074	20	did	do	AUX
ftr-332	3074	21	not	not	PART
ftr-332	3074	22	occur	occur	VERB
ftr-332	3074	23	until	until	ADP
ftr-332	3074	24	2006	2006	NUM
ftr-332	3074	25	,	,	PUNCT
ftr-332	3074	26	when	when	SCONJ
ftr-332	3074	27	the	the	DET
ftr-332	3074	28	donation	donation	NOUN
ftr-332	3074	29	was	be	AUX
ftr-332	3074	30	acknowledged	acknowledge	VERB
ftr-332	3074	31	.	.	PUNCT
ftr-332	3075	1	the	the	DET
ftr-332	3075	2	2006	2006	NUM
ftr-332	3075	3	acknowledgment	acknowledgment	NOUN
ftr-332	3075	4	was	be	AUX
ftr-332	3075	5	too	too	ADV
ftr-332	3075	6	late	late	ADJ
ftr-332	3075	7	to	to	PART
ftr-332	3075	8	substantiate	substantiate	VERB
ftr-332	3075	9	a	a	DET
ftr-332	3075	10	2004	2004	NUM
ftr-332	3075	11	deduction	deduction	NOUN
ftr-332	3075	12	because	because	SCONJ
ftr-332	3075	13	334	334	NUM
ftr-332	3075	14	florida	florida	PROPN
ftr-332	3075	15	tax	tax	NOUN
ftr-332	3075	16	review	review	NOUN
ftr-332	3075	17	[	[	X
ftr-332	3075	18	vol	vol	NOUN
ftr-332	3075	19	.	.	PUNCT
ftr-332	3076	1	12:5	12:5	NUM
ftr-332	3076	2	it	it	PRON
ftr-332	3076	3	was	be	AUX
ftr-332	3076	4	received	receive	VERB
ftr-332	3076	5	by	by	ADP
ftr-332	3076	6	taxpayer	taxpayer	NOUN
ftr-332	3076	7	after	after	SCONJ
ftr-332	3076	8	his	his	PRON
ftr-332	3076	9	2004	2004	NUM
ftr-332	3076	10	federal	federal	ADJ
ftr-332	3076	11	income	income	NOUN
ftr-332	3076	12	tax	tax	NOUN
ftr-332	3076	13	return	return	NOUN
ftr-332	3076	14	was	be	AUX
ftr-332	3076	15	filed	file	VERB
ftr-332	3076	16	.	.	PUNCT
ftr-332	3077	1	9	9	X
ftr-332	3077	2	.	.	X
ftr-332	3077	3	both	both	PRON
ftr-332	3077	4	their	their	PRON
ftr-332	3077	5	house	house	NOUN
ftr-332	3077	6	and	and	CCONJ
ftr-332	3077	7	their	their	PRON
ftr-332	3077	8	claimed	claim	VERB
ftr-332	3077	9	charitable	charitable	ADJ
ftr-332	3077	10	contribution	contribution	NOUN
ftr-332	3077	11	deduction	deduction	NOUN
ftr-332	3077	12	went	go	VERB
ftr-332	3077	13	up	up	ADP
ftr-332	3077	14	in	in	ADP
ftr-332	3077	15	smoke	smoke	NOUN
ftr-332	3077	16	.	.	PUNCT
ftr-332	3078	1	rolfs	rolfs	PROPN
ftr-332	3079	1	v.	v.	PROPN
ftr-332	3079	2	commissioner	commissioner	PROPN
ftr-332	3079	3	,	,	PUNCT
ftr-332	3079	4	135	135	NUM
ftr-332	3079	5	t.c	t.c	PROPN
ftr-332	3079	6	.	.	PROPN
ftr-332	3079	7	471	471	NUM
ftr-332	3079	8	(	(	PUNCT
ftr-332	3079	9	11/4/10	11/4/10	NUM
ftr-332	3079	10	)	)	PUNCT
ftr-332	3079	11	.	.	PUNCT
ftr-332	3080	1	the	the	DET
ftr-332	3080	2	taxpayers	taxpayer	NOUN
ftr-332	3080	3	donated	donate	VERB
ftr-332	3080	4	a	a	DET
ftr-332	3080	5	home	home	NOUN
ftr-332	3080	6	,	,	PUNCT
ftr-332	3080	7	but	but	CCONJ
ftr-332	3080	8	not	not	PART
ftr-332	3080	9	the	the	DET
ftr-332	3080	10	underlying	underlie	VERB
ftr-332	3080	11	land	land	NOUN
ftr-332	3080	12	,	,	PUNCT
ftr-332	3080	13	to	to	SCONJ
ftr-332	3080	14	the	the	DET
ftr-332	3080	15	local	local	ADJ
ftr-332	3080	16	volunteer	volunteer	NOUN
ftr-332	3080	17	fire	fire	NOUN
ftr-332	3080	18	department	department	NOUN
ftr-332	3080	19	to	to	PART
ftr-332	3080	20	be	be	AUX
ftr-332	3080	21	burned	burn	VERB
ftr-332	3080	22	down	down	ADP
ftr-332	3080	23	in	in	ADP
ftr-332	3080	24	a	a	DET
ftr-332	3080	25	training	training	NOUN
ftr-332	3080	26	exercise	exercise	NOUN
ftr-332	3080	27	.	.	PUNCT
ftr-332	3081	1	the	the	DET
ftr-332	3081	2	fire	fire	NOUN
ftr-332	3081	3	department	department	NOUN
ftr-332	3081	4	could	could	AUX
ftr-332	3081	5	not	not	PART
ftr-332	3081	6	use	use	VERB
ftr-332	3081	7	the	the	DET
ftr-332	3081	8	house	house	NOUN
ftr-332	3081	9	for	for	ADP
ftr-332	3081	10	any	any	DET
ftr-332	3081	11	purpose	purpose	NOUN
ftr-332	3081	12	other	other	ADJ
ftr-332	3081	13	than	than	ADP
ftr-332	3081	14	destruction	destruction	NOUN
ftr-332	3081	15	by	by	ADP
ftr-332	3081	16	fire	fire	NOUN
ftr-332	3081	17	in	in	ADP
ftr-332	3081	18	training	training	NOUN
ftr-332	3081	19	exercises	exercise	NOUN
ftr-332	3081	20	.	.	PUNCT
ftr-332	3082	1	the	the	DET
ftr-332	3082	2	taxpayers	taxpayer	NOUN
ftr-332	3082	3	claimed	claim	VERB
ftr-332	3082	4	a	a	DET
ftr-332	3082	5	charitable	charitable	ADJ
ftr-332	3082	6	contribution	contribution	NOUN
ftr-332	3082	7	deduction	deduction	NOUN
ftr-332	3082	8	of	of	ADP
ftr-332	3082	9	$	$	SYM
ftr-332	3082	10	76,000	76,000	NUM
ftr-332	3082	11	based	base	VERB
ftr-332	3082	12	on	on	ADP
ftr-332	3082	13	a	a	DET
ftr-332	3082	14	―before	―before	NOUN
ftr-332	3082	15	and	and	CCONJ
ftr-332	3082	16	after‖	after‖	PROPN
ftr-332	3082	17	valuation	valuation	NOUN
ftr-332	3082	18	,	,	PUNCT
ftr-332	3082	19	comparing	compare	VERB
ftr-332	3082	20	the	the	DET
ftr-332	3082	21	value	value	NOUN
ftr-332	3082	22	of	of	ADP
ftr-332	3082	23	the	the	DET
ftr-332	3082	24	parcel	parcel	NOUN
ftr-332	3082	25	with	with	ADP
ftr-332	3082	26	the	the	DET
ftr-332	3082	27	building	building	NOUN
ftr-332	3082	28	intact	intact	ADJ
ftr-332	3082	29	and	and	CCONJ
ftr-332	3082	30	the	the	DET
ftr-332	3082	31	value	value	NOUN
ftr-332	3082	32	of	of	ADP
ftr-332	3082	33	the	the	DET
ftr-332	3082	34	parcel	parcel	NOUN
ftr-332	3082	35	after	after	ADP
ftr-332	3082	36	demolition	demolition	NOUN
ftr-332	3082	37	of	of	ADP
ftr-332	3082	38	the	the	DET
ftr-332	3082	39	building	building	NOUN
ftr-332	3082	40	;	;	PUNCT
ftr-332	3082	41	they	they	PRON
ftr-332	3082	42	complied	comply	VERB
ftr-332	3082	43	with	with	ADP
ftr-332	3082	44	all	all	DET
ftr-332	3082	45	record	record	NOUN
ftr-332	3082	46	keeping	keeping	NOUN
ftr-332	3082	47	and	and	CCONJ
ftr-332	3082	48	substantiation	substantiation	NOUN
ftr-332	3082	49	requirements	requirement	NOUN
ftr-332	3082	50	.	.	PUNCT
ftr-332	3083	1	the	the	DET
ftr-332	3083	2	tax	tax	NOUN
ftr-332	3083	3	court	court	NOUN
ftr-332	3083	4	(	(	PUNCT
ftr-332	3083	5	judge	judge	NOUN
ftr-332	3083	6	gale	gale	PROPN
ftr-332	3083	7	)	)	PUNCT
ftr-332	3083	8	upheld	uphold	VERB
ftr-332	3083	9	the	the	DET
ftr-332	3083	10	irs‘s	irs‘s	NOUN
ftr-332	3083	11	denial	denial	NOUN
ftr-332	3083	12	of	of	ADP
ftr-332	3083	13	the	the	DET
ftr-332	3083	14	deduction	deduction	NOUN
ftr-332	3083	15	.	.	PUNCT
ftr-332	3084	1	first	first	ADV
ftr-332	3084	2	,	,	PUNCT
ftr-332	3084	3	based	base	VERB
ftr-332	3084	4	on	on	ADP
ftr-332	3084	5	expert	expert	ADJ
ftr-332	3084	6	testimony	testimony	NOUN
ftr-332	3084	7	,	,	PUNCT
ftr-332	3084	8	he	he	PRON
ftr-332	3084	9	found	find	VERB
ftr-332	3084	10	that	that	SCONJ
ftr-332	3084	11	the	the	DET
ftr-332	3084	12	taxpayers	taxpayer	NOUN
ftr-332	3084	13	received	receive	VERB
ftr-332	3084	14	a	a	DET
ftr-332	3084	15	quid	quid	VERB
ftr-332	3084	16	-	-	PUNCT
ftr-332	3084	17	pro	pro	NOUN
ftr-332	3084	18	-	-	NOUN
ftr-332	3084	19	quo	quo	NOUN
ftr-332	3084	20	in	in	ADP
ftr-332	3084	21	the	the	DET
ftr-332	3084	22	amount	amount	NOUN
ftr-332	3084	23	of	of	ADP
ftr-332	3084	24	$	$	SYM
ftr-332	3084	25	10,000	10,000	NUM
ftr-332	3084	26	,	,	PUNCT
ftr-332	3084	27	which	which	PRON
ftr-332	3084	28	was	be	AUX
ftr-332	3084	29	the	the	DET
ftr-332	3084	30	value	value	NOUN
ftr-332	3084	31	of	of	ADP
ftr-332	3084	32	the	the	DET
ftr-332	3084	33	demolition	demolition	NOUN
ftr-332	3084	34	services	service	NOUN
ftr-332	3084	35	provided	provide	VERB
ftr-332	3084	36	to	to	ADP
ftr-332	3084	37	them	they	PRON
ftr-332	3084	38	by	by	ADP
ftr-332	3084	39	the	the	DET
ftr-332	3084	40	donee	donee	NOUN
ftr-332	3084	41	fire	fire	NOUN
ftr-332	3084	42	department	department	NOUN
ftr-332	3084	43	.	.	PUNCT
ftr-332	3085	1	second	second	ADV
ftr-332	3085	2	,	,	PUNCT
ftr-332	3085	3	he	he	PRON
ftr-332	3085	4	found	find	VERB
ftr-332	3085	5	that	that	SCONJ
ftr-332	3085	6	the	the	DET
ftr-332	3085	7	building	building	NOUN
ftr-332	3085	8	,	,	PUNCT
ftr-332	3085	9	with	with	ADP
ftr-332	3085	10	ownership	ownership	NOUN
ftr-332	3085	11	severed	sever	VERB
ftr-332	3085	12	from	from	ADP
ftr-332	3085	13	the	the	DET
ftr-332	3085	14	land	land	NOUN
ftr-332	3085	15	and	and	CCONJ
ftr-332	3085	16	burdened	burden	VERB
ftr-332	3085	17	by	by	ADP
ftr-332	3085	18	the	the	DET
ftr-332	3085	19	condition	condition	NOUN
ftr-332	3085	20	that	that	SCONJ
ftr-332	3085	21	it	it	PRON
ftr-332	3085	22	be	be	AUX
ftr-332	3085	23	removed	remove	VERB
ftr-332	3085	24	,	,	PUNCT
ftr-332	3085	25	i.e.	i.e.	X
ftr-332	3085	26	,	,	PUNCT
ftr-332	3085	27	in	in	ADP
ftr-332	3085	28	this	this	DET
ftr-332	3085	29	case	case	NOUN
ftr-332	3085	30	demolished	demolish	VERB
ftr-332	3085	31	,	,	PUNCT
ftr-332	3085	32	had	have	VERB
ftr-332	3085	33	no	no	DET
ftr-332	3085	34	value	value	NOUN
ftr-332	3085	35	.	.	PUNCT
ftr-332	3086	1	the	the	DET
ftr-332	3086	2	lack	lack	NOUN
ftr-332	3086	3	of	of	ADP
ftr-332	3086	4	value	value	NOUN
ftr-332	3086	5	was	be	AUX
ftr-332	3086	6	established	establish	VERB
ftr-332	3086	7	by	by	ADP
ftr-332	3086	8	the	the	DET
ftr-332	3086	9	expert	expert	ADJ
ftr-332	3086	10	testimony	testimony	NOUN
ftr-332	3086	11	of	of	ADP
ftr-332	3086	12	home	home	NOUN
ftr-332	3086	13	movers	mover	NOUN
ftr-332	3086	14	,	,	PUNCT
ftr-332	3086	15	who	who	PRON
ftr-332	3086	16	testified	testify	VERB
ftr-332	3086	17	that	that	SCONJ
ftr-332	3086	18	considering	consider	VERB
ftr-332	3086	19	the	the	DET
ftr-332	3086	20	costs	cost	NOUN
ftr-332	3086	21	of	of	ADP
ftr-332	3086	22	removal	removal	NOUN
ftr-332	3086	23	to	to	ADP
ftr-332	3086	24	another	another	DET
ftr-332	3086	25	site	site	NOUN
ftr-332	3086	26	,	,	PUNCT
ftr-332	3086	27	the	the	DET
ftr-332	3086	28	modest	modest	ADJ
ftr-332	3086	29	nature	nature	NOUN
ftr-332	3086	30	of	of	ADP
ftr-332	3086	31	the	the	DET
ftr-332	3086	32	home	home	NOUN
ftr-332	3086	33	,	,	PUNCT
ftr-332	3086	34	and	and	CCONJ
ftr-332	3086	35	the	the	DET
ftr-332	3086	36	value	value	NOUN
ftr-332	3086	37	of	of	ADP
ftr-332	3086	38	nearby	nearby	ADJ
ftr-332	3086	39	land	land	NOUN
ftr-332	3086	40	,	,	PUNCT
ftr-332	3086	41	no	no	DET
ftr-332	3086	42	one	one	NOUN
ftr-332	3086	43	would	would	AUX
ftr-332	3086	44	purchase	purchase	VERB
ftr-332	3086	45	the	the	DET
ftr-332	3086	46	home	home	NOUN
ftr-332	3086	47	for	for	ADP
ftr-332	3086	48	more	more	ADJ
ftr-332	3086	49	than	than	ADP
ftr-332	3086	50	a	a	DET
ftr-332	3086	51	nominal	nominal	ADJ
ftr-332	3086	52	amount	amount	NOUN
ftr-332	3086	53	,	,	PUNCT
ftr-332	3086	54	between	between	ADP
ftr-332	3086	55	$	$	SYM
ftr-332	3086	56	100	100	NUM
ftr-332	3086	57	and	and	CCONJ
ftr-332	3086	58	$	$	SYM
ftr-332	3086	59	1,000	1,000	NUM
ftr-332	3086	60	,	,	PUNCT
ftr-332	3086	61	sufficient	sufficient	ADJ
ftr-332	3086	62	to	to	PART
ftr-332	3086	63	render	render	VERB
ftr-332	3086	64	the	the	DET
ftr-332	3086	65	contract	contract	NOUN
ftr-332	3086	66	enforceable	enforceable	ADJ
ftr-332	3086	67	.	.	PUNCT
ftr-332	3087	1	applying	apply	VERB
ftr-332	3087	2	the	the	DET
ftr-332	3087	3	principles	principle	NOUN
ftr-332	3087	4	of	of	ADP
ftr-332	3087	5	hernandez	hernandez	PROPN
ftr-332	3087	6	v.	v.	PROPN
ftr-332	3087	7	commissioner	commissioner	PROPN
ftr-332	3087	8	,	,	PUNCT
ftr-332	3087	9	490	490	NUM
ftr-332	3087	10	u.s	u.s	PROPN
ftr-332	3087	11	.	.	PROPN
ftr-332	3087	12	680	680	NUM
ftr-332	3087	13	(	(	PUNCT
ftr-332	3087	14	1989	1989	NUM
ftr-332	3087	15	)	)	PUNCT
ftr-332	3087	16	,	,	PUNCT
ftr-332	3087	17	and	and	CCONJ
ftr-332	3087	18	united	united	PROPN
ftr-332	3087	19	states	states	PROPN
ftr-332	3087	20	v.	v.	ADP
ftr-332	3087	21	american	american	PROPN
ftr-332	3087	22	bar	bar	PROPN
ftr-332	3087	23	foundation	foundation	PROPN
ftr-332	3087	24	,	,	PUNCT
ftr-332	3087	25	477	477	NUM
ftr-332	3087	26	u.s	u.s	PROPN
ftr-332	3087	27	.	.	PROPN
ftr-332	3087	28	105	105	NUM
ftr-332	3087	29	(	(	PUNCT
ftr-332	3087	30	1986	1986	NUM
ftr-332	3087	31	)	)	PUNCT
ftr-332	3087	32	,	,	PUNCT
ftr-332	3087	33	judge	judge	NOUN
ftr-332	3087	34	gale	gale	PROPN
ftr-332	3087	35	held	hold	VERB
ftr-332	3087	36	that	that	SCONJ
ftr-332	3087	37	because	because	SCONJ
ftr-332	3087	38	the	the	DET
ftr-332	3087	39	consideration	consideration	NOUN
ftr-332	3087	40	received	receive	VERB
ftr-332	3087	41	by	by	ADP
ftr-332	3087	42	the	the	DET
ftr-332	3087	43	taxpayers	taxpayer	NOUN
ftr-332	3087	44	exceeded	exceed	VERB
ftr-332	3087	45	the	the	DET
ftr-332	3087	46	value	value	NOUN
ftr-332	3087	47	of	of	ADP
ftr-332	3087	48	the	the	DET
ftr-332	3087	49	transferred	transfer	VERB
ftr-332	3087	50	property	property	NOUN
ftr-332	3087	51	,	,	PUNCT
ftr-332	3087	52	there	there	PRON
ftr-332	3087	53	was	be	VERB
ftr-332	3087	54	no	no	DET
ftr-332	3087	55	charitable	charitable	ADJ
ftr-332	3087	56	contribution	contribution	NOUN
ftr-332	3087	57	.	.	PUNCT
ftr-332	3088	1	he	he	PRON
ftr-332	3088	2	rejected	reject	VERB
ftr-332	3088	3	application	application	NOUN
ftr-332	3088	4	of	of	ADP
ftr-332	3088	5	the	the	DET
ftr-332	3088	6	―before	―before	PROPN
ftr-332	3088	7	and	and	CCONJ
ftr-332	3088	8	after‖	after‖	PROPN
ftr-332	3088	9	valuation	valuation	NOUN
ftr-332	3088	10	method	method	NOUN
ftr-332	3088	11	,	,	PUNCT
ftr-332	3088	12	because	because	SCONJ
ftr-332	3088	13	that	that	DET
ftr-332	3088	14	method	method	NOUN
ftr-332	3088	15	did	do	AUX
ftr-332	3088	16	not	not	PART
ftr-332	3088	17	take	take	VERB
ftr-332	3088	18	into	into	ADP
ftr-332	3088	19	account	account	NOUN
ftr-332	3088	20	the	the	DET
ftr-332	3088	21	restrictions	restriction	NOUN
ftr-332	3088	22	that	that	PRON
ftr-332	3088	23	would	would	AUX
ftr-332	3088	24	have	have	AUX
ftr-332	3088	25	affected	affect	VERB
ftr-332	3088	26	the	the	DET
ftr-332	3088	27	marketability	marketability	NOUN
ftr-332	3088	28	of	of	ADP
ftr-332	3088	29	the	the	DET
ftr-332	3088	30	structure	structure	NOUN
ftr-332	3088	31	severed	sever	VERB
ftr-332	3088	32	from	from	ADP
ftr-332	3088	33	the	the	DET
ftr-332	3088	34	land	land	NOUN
ftr-332	3088	35	.	.	PUNCT
ftr-332	3089	1	a.	a.	NOUN
ftr-332	3090	1	while	while	SCONJ
ftr-332	3090	2	the	the	DET
ftr-332	3090	3	tax	tax	NOUN
ftr-332	3090	4	court	court	NOUN
ftr-332	3090	5	opinion	opinion	NOUN
ftr-332	3090	6	is	be	AUX
ftr-332	3090	7	very	very	ADV
ftr-332	3090	8	fact	fact	NOUN
ftr-332	3090	9	specific	specific	ADJ
ftr-332	3090	10	,	,	PUNCT
ftr-332	3090	11	the	the	DET
ftr-332	3090	12	court	court	NOUN
ftr-332	3090	13	of	of	ADP
ftr-332	3090	14	appeals	appeal	NOUN
ftr-332	3090	15	affirmance	affirmance	NOUN
ftr-332	3090	16	looks	look	VERB
ftr-332	3090	17	to	to	PART
ftr-332	3090	18	establish	establish	VERB
ftr-332	3090	19	a	a	DET
ftr-332	3090	20	broader	broad	ADJ
ftr-332	3090	21	principle	principle	NOUN
ftr-332	3090	22	.	.	PUNCT
ftr-332	3091	1	rolfs	rolfs	PROPN
ftr-332	3092	1	v.	v.	PROPN
ftr-332	3092	2	commissioner	commissioner	PROPN
ftr-332	3092	3	,	,	PUNCT
ftr-332	3092	4	668	668	NUM
ftr-332	3092	5	f.3d	f.3d	NUM
ftr-332	3092	6	888	888	NUM
ftr-332	3092	7	(	(	PUNCT
ftr-332	3092	8	7th	7th	ADJ
ftr-332	3092	9	cir	cir	NOUN
ftr-332	3092	10	.	.	PUNCT
ftr-332	3092	11	2/8/12	2/8/12	NUM
ftr-332	3092	12	)	)	PUNCT
ftr-332	3092	13	.	.	PUNCT
ftr-332	3093	1	in	in	ADP
ftr-332	3093	2	an	an	DET
ftr-332	3093	3	opinion	opinion	NOUN
ftr-332	3093	4	by	by	ADP
ftr-332	3093	5	judge	judge	PROPN
ftr-332	3093	6	hamilton	hamilton	PROPN
ftr-332	3093	7	,	,	PUNCT
ftr-332	3093	8	the	the	DET
ftr-332	3093	9	seventh	seventh	ADJ
ftr-332	3093	10	circuit	circuit	NOUN
ftr-332	3093	11	affirmed	affirm	VERB
ftr-332	3093	12	the	the	DET
ftr-332	3093	13	tax	tax	NOUN
ftr-332	3093	14	court‘s	court‘s	NOUN
ftr-332	3093	15	decision	decision	NOUN
ftr-332	3093	16	.	.	PUNCT
ftr-332	3094	1	the	the	DET
ftr-332	3094	2	seventh	seventh	ADJ
ftr-332	3094	3	circuit	circuit	NOUN
ftr-332	3094	4	concluded	conclude	VERB
ftr-332	3094	5	that	that	SCONJ
ftr-332	3094	6	―proper	―proper	NOUN
ftr-332	3094	7	consideration	consideration	NOUN
ftr-332	3094	8	of	of	ADP
ftr-332	3094	9	the	the	DET
ftr-332	3094	10	economic	economic	ADJ
ftr-332	3094	11	effect	effect	NOUN
ftr-332	3094	12	of	of	ADP
ftr-332	3094	13	the	the	DET
ftr-332	3094	14	condition	condition	NOUN
ftr-332	3094	15	that	that	SCONJ
ftr-332	3094	16	the	the	DET
ftr-332	3094	17	house	house	NOUN
ftr-332	3094	18	be	be	AUX
ftr-332	3094	19	destroyed	destroy	VERB
ftr-332	3094	20	reduces	reduce	VERB
ftr-332	3094	21	the	the	DET
ftr-332	3094	22	fair	fair	ADJ
ftr-332	3094	23	market	market	NOUN
ftr-332	3094	24	value	value	NOUN
ftr-332	3094	25	of	of	ADP
ftr-332	3094	26	the	the	DET
ftr-332	3094	27	gift	gift	NOUN
ftr-332	3094	28	so	so	ADV
ftr-332	3094	29	much	much	ADV
ftr-332	3094	30	that	that	SCONJ
ftr-332	3094	31	no	no	DET
ftr-332	3094	32	net	net	ADJ
ftr-332	3094	33	value	value	NOUN
ftr-332	3094	34	is	be	AUX
ftr-332	3094	35	ever	ever	ADV
ftr-332	3094	36	likely	likely	ADJ
ftr-332	3094	37	to	to	PART
ftr-332	3094	38	be	be	AUX
ftr-332	3094	39	available	available	ADJ
ftr-332	3094	40	for	for	ADP
ftr-332	3094	41	a	a	DET
ftr-332	3094	42	deduction	deduction	NOUN
ftr-332	3094	43	,	,	PUNCT
ftr-332	3094	44	and	and	CCONJ
ftr-332	3094	45	certainly	certainly	ADV
ftr-332	3094	46	not	not	PART
ftr-332	3094	47	here.‖	here.‖	VERB
ftr-332	3094	48	the	the	DET
ftr-332	3094	49	appellate	appellate	ADJ
ftr-332	3094	50	court	court	NOUN
ftr-332	3094	51	reasoned	reason	VERB
ftr-332	3094	52	that	that	SCONJ
ftr-332	3094	53	―the	―the	DET
ftr-332	3094	54	fair	fair	ADJ
ftr-332	3094	55	market	market	NOUN
ftr-332	3094	56	valuation	valuation	NOUN
ftr-332	3094	57	of	of	ADP
ftr-332	3094	58	donated	donate	VERB
ftr-332	3094	59	property	property	NOUN
ftr-332	3094	60	must	must	AUX
ftr-332	3094	61	take	take	VERB
ftr-332	3094	62	into	into	ADP
ftr-332	3094	63	account	account	NOUN
ftr-332	3094	64	conditions	condition	NOUN
ftr-332	3094	65	on	on	ADP
ftr-332	3094	66	the	the	DET
ftr-332	3094	67	donation	donation	NOUN
ftr-332	3094	68	that	that	PRON
ftr-332	3094	69	affect	affect	VERB
ftr-332	3094	70	the	the	DET
ftr-332	3094	71	market	market	NOUN
ftr-332	3094	72	value	value	NOUN
ftr-332	3094	73	of	of	ADP
ftr-332	3094	74	the	the	DET
ftr-332	3094	75	donated	donate	VERB
ftr-332	3094	76	property,‖	property,‖	PROPN
ftr-332	3094	77	and	and	CCONJ
ftr-332	3094	78	that	that	SCONJ
ftr-332	3094	79	the	the	DET
ftr-332	3094	80	tax	tax	NOUN
ftr-332	3094	81	court	court	NOUN
ftr-332	3094	82	properly	properly	ADV
ftr-332	3094	83	rejected	reject	VERB
ftr-332	3094	84	the	the	DET
ftr-332	3094	85	before	before	ADP
ftr-332	3094	86	-	-	PUNCT
ftr-332	3094	87	andafter	andafter	NOUN
ftr-332	3094	88	method	method	NOUN
ftr-332	3094	89	for	for	ADP
ftr-332	3094	90	valuing	value	VERB
ftr-332	3094	91	a	a	DET
ftr-332	3094	92	donation	donation	NOUN
ftr-332	3094	93	of	of	ADP
ftr-332	3094	94	property	property	NOUN
ftr-332	3094	95	conditioned	condition	VERB
ftr-332	3094	96	on	on	ADP
ftr-332	3094	97	the	the	DET
ftr-332	3094	98	2012	2012	NUM
ftr-332	3094	99	]	]	PUNCT
ftr-332	3094	100	recent	recent	ADJ
ftr-332	3094	101	developments	development	NOUN
ftr-332	3094	102	in	in	ADP
ftr-332	3094	103	federal	federal	ADJ
ftr-332	3094	104	income	income	NOUN
ftr-332	3094	105	taxation	taxation	NOUN
ftr-332	3094	106	335	335	NUM
ftr-332	3094	107	destruction	destruction	NOUN
ftr-332	3094	108	of	of	ADP
ftr-332	3094	109	the	the	DET
ftr-332	3094	110	property	property	NOUN
ftr-332	3094	111	.	.	PUNCT
ftr-332	3095	1	the	the	DET
ftr-332	3095	2	valuation	valuation	NOUN
ftr-332	3095	3	must	must	AUX
ftr-332	3095	4	take	take	VERB
ftr-332	3095	5	into	into	ADP
ftr-332	3095	6	account	account	NOUN
ftr-332	3095	7	any	any	DET
ftr-332	3095	8	reduction	reduction	NOUN
ftr-332	3095	9	in	in	ADP
ftr-332	3095	10	fair	fair	ADJ
ftr-332	3095	11	market	market	NOUN
ftr-332	3095	12	value	value	NOUN
ftr-332	3095	13	that	that	PRON
ftr-332	3095	14	results	result	VERB
ftr-332	3095	15	from	from	ADP
ftr-332	3095	16	the	the	DET
ftr-332	3095	17	condition	condition	NOUN
ftr-332	3095	18	.	.	PUNCT
ftr-332	3096	1	moving	move	VERB
ftr-332	3096	2	and	and	CCONJ
ftr-332	3096	3	salvage	salvage	NOUN
ftr-332	3096	4	,	,	PUNCT
ftr-332	3096	5	under	under	ADP
ftr-332	3096	6	which	which	PRON
ftr-332	3096	7	the	the	DET
ftr-332	3096	8	house	house	NOUN
ftr-332	3096	9	had	have	VERB
ftr-332	3096	10	no	no	DET
ftr-332	3096	11	actual	actual	ADJ
ftr-332	3096	12	value	value	NOUN
ftr-332	3096	13	,	,	PUNCT
ftr-332	3096	14	were	be	AUX
ftr-332	3096	15	analogous	analogous	ADJ
ftr-332	3096	16	situations	situation	NOUN
ftr-332	3096	17	reasonably	reasonably	ADV
ftr-332	3096	18	approximated	approximate	VERB
ftr-332	3096	19	the	the	DET
ftr-332	3096	20	actual	actual	ADJ
ftr-332	3096	21	facts	fact	NOUN
ftr-332	3096	22	.	.	PUNCT
ftr-332	3097	1	the	the	DET
ftr-332	3097	2	before	before	ADP
ftr-332	3097	3	-	-	PUNCT
ftr-332	3097	4	and	and	CCONJ
ftr-332	3097	5	-	-	PUNCT
ftr-332	3097	6	after	after	NOUN
ftr-332	3097	7	valuation	valuation	NOUN
ftr-332	3097	8	method	method	NOUN
ftr-332	3097	9	proffered	proffer	VERB
ftr-332	3097	10	by	by	ADP
ftr-332	3097	11	the	the	DET
ftr-332	3097	12	taxpayer	taxpayer	NOUN
ftr-332	3097	13	was	be	AUX
ftr-332	3097	14	not	not	PART
ftr-332	3097	15	appropriate	appropriate	ADJ
ftr-332	3097	16	,	,	PUNCT
ftr-332	3097	17	because	because	SCONJ
ftr-332	3097	18	the	the	DET
ftr-332	3097	19	facts	fact	NOUN
ftr-332	3097	20	were	be	AUX
ftr-332	3097	21	not	not	PART
ftr-332	3097	22	analogous	analogous	ADJ
ftr-332	3097	23	to	to	ADP
ftr-332	3097	24	conservation	conservation	NOUN
ftr-332	3097	25	easements	easement	NOUN
ftr-332	3097	26	,	,	PUNCT
ftr-332	3097	27	where	where	SCONJ
ftr-332	3097	28	that	that	DET
ftr-332	3097	29	method	method	NOUN
ftr-332	3097	30	typically	typically	ADV
ftr-332	3097	31	is	be	AUX
ftr-332	3097	32	used	use	VERB
ftr-332	3097	33	;	;	PUNCT
ftr-332	3097	34	in	in	ADP
ftr-332	3097	35	this	this	DET
ftr-332	3097	36	case	case	NOUN
ftr-332	3097	37	the	the	DET
ftr-332	3097	38	donation	donation	NOUN
ftr-332	3097	39	destroyed	destroy	VERB
ftr-332	3097	40	the	the	DET
ftr-332	3097	41	residential	residential	ADJ
ftr-332	3097	42	value	value	NOUN
ftr-332	3097	43	rather	rather	ADV
ftr-332	3097	44	than	than	ADP
ftr-332	3097	45	transferring	transfer	VERB
ftr-332	3097	46	it	it	PRON
ftr-332	3097	47	.	.	PUNCT
ftr-332	3098	1	x.	x.	NOUN
ftr-332	3098	2	tax	tax	NOUN
ftr-332	3098	3	procedure	procedure	NOUN
ftr-332	3098	4	a.	a.	NOUN
ftr-332	3098	5	interest	interest	NOUN
ftr-332	3098	6	,	,	PUNCT
ftr-332	3098	7	penalties	penalty	NOUN
ftr-332	3098	8	and	and	CCONJ
ftr-332	3098	9	prosecutions	prosecution	NOUN
ftr-332	3098	10	1	1	NUM
ftr-332	3098	11	.	.	PUNCT
ftr-332	3099	1	the	the	DET
ftr-332	3099	2	instructions	instruction	NOUN
ftr-332	3099	3	for	for	ADP
ftr-332	3099	4	the	the	DET
ftr-332	3099	5	new	new	ADJ
ftr-332	3099	6	fbar	fbar	NOUN
ftr-332	3099	7	are	be	AUX
ftr-332	3099	8	fubar	fubar	ADJ
ftr-332	3099	9	.	.	PUNCT
ftr-332	3100	1	ir-2009	ir-2009	PROPN
ftr-332	3100	2	-	-	PUNCT
ftr-332	3100	3	58	58	NUM
ftr-332	3100	4	and	and	CCONJ
ftr-332	3100	5	announcement	announcement	NOUN
ftr-332	3100	6	2009	2009	NUM
ftr-332	3100	7	-	-	SYM
ftr-332	3100	8	51	51	NUM
ftr-332	3100	9	,	,	PUNCT
ftr-332	3100	10	2009	2009	NUM
ftr-332	3100	11	-	-	SYM
ftr-332	3100	12	1	1	NUM
ftr-332	3100	13	c.b	c.b	PROPN
ftr-332	3100	14	.	.	PROPN
ftr-332	3100	15	1105	1105	NUM
ftr-332	3100	16	(	(	PUNCT
ftr-332	3100	17	6/5/09	6/5/09	NUM
ftr-332	3100	18	)	)	PUNCT
ftr-332	3100	19	.	.	PUNCT
ftr-332	3101	1	the	the	DET
ftr-332	3101	2	irs	irs	PROPN
ftr-332	3101	3	announced	announce	VERB
ftr-332	3101	4	that	that	SCONJ
ftr-332	3101	5	for	for	ADP
ftr-332	3101	6	the	the	DET
ftr-332	3101	7	reports	report	NOUN
ftr-332	3101	8	of	of	ADP
ftr-332	3101	9	foreign	foreign	ADJ
ftr-332	3101	10	bank	bank	NOUN
ftr-332	3101	11	and	and	CCONJ
ftr-332	3101	12	financial	financial	ADJ
ftr-332	3101	13	accounts	account	NOUN
ftr-332	3101	14	(	(	PUNCT
ftr-332	3101	15	fbars	fbar	NOUN
ftr-332	3101	16	)	)	PUNCT
ftr-332	3101	17	due	due	ADJ
ftr-332	3101	18	on	on	ADP
ftr-332	3101	19	6/30/09	6/30/09	NUM
ftr-332	3101	20	,	,	PUNCT
ftr-332	3101	21	filers	filer	NOUN
ftr-332	3101	22	of	of	ADP
ftr-332	3101	23	form	form	NOUN
ftr-332	3101	24	td	td	NOUN
ftr-332	3101	25	f	f	PROPN
ftr-332	3101	26	90	90	NUM
ftr-332	3101	27	-	-	SYM
ftr-332	3101	28	22.1	22.1	NUM
ftr-332	3101	29	(	(	PUNCT
ftr-332	3101	30	rev	rev	PROPN
ftr-332	3101	31	.	.	PROPN
ftr-332	3101	32	10	10	NUM
ftr-332	3101	33	-	-	SYM
ftr-332	3101	34	2008	2008	NUM
ftr-332	3101	35	)	)	PUNCT
ftr-332	3101	36	need	need	AUX
ftr-332	3101	37	not	not	PART
ftr-332	3101	38	comply	comply	VERB
ftr-332	3101	39	with	with	ADP
ftr-332	3101	40	the	the	DET
ftr-332	3101	41	new	new	ADJ
ftr-332	3101	42	instruction	instruction	NOUN
ftr-332	3101	43	relating	relate	VERB
ftr-332	3101	44	to	to	ADP
ftr-332	3101	45	the	the	DET
ftr-332	3101	46	definition	definition	NOUN
ftr-332	3101	47	of	of	ADP
ftr-332	3101	48	a	a	DET
ftr-332	3101	49	united	united	PROPN
ftr-332	3101	50	states	states	PROPN
ftr-332	3101	51	person	person	NOUN
ftr-332	3101	52	,	,	PUNCT
ftr-332	3101	53	i.e.	i.e.	ADV
ftr-332	3101	54	:	:	PUNCT
ftr-332	3101	55	united	united	PROPN
ftr-332	3101	56	states	states	PROPN
ftr-332	3101	57	person	person	PROPN
ftr-332	3101	58	.	.	PUNCT
ftr-332	3102	1	the	the	DET
ftr-332	3102	2	term	term	NOUN
ftr-332	3102	3	―united	―unite	VERB
ftr-332	3102	4	states	state	NOUN
ftr-332	3102	5	person‖	person‖	VERB
ftr-332	3102	6	means	mean	VERB
ftr-332	3102	7	a	a	DET
ftr-332	3102	8	citizen	citizen	NOUN
ftr-332	3102	9	or	or	CCONJ
ftr-332	3102	10	resident	resident	NOUN
ftr-332	3102	11	of	of	ADP
ftr-332	3102	12	the	the	DET
ftr-332	3102	13	united	united	PROPN
ftr-332	3102	14	states	states	PROPN
ftr-332	3102	15	,	,	PUNCT
ftr-332	3102	16	or	or	CCONJ
ftr-332	3102	17	a	a	DET
ftr-332	3102	18	person	person	NOUN
ftr-332	3102	19	in	in	ADP
ftr-332	3102	20	and	and	CCONJ
ftr-332	3102	21	doing	do	VERB
ftr-332	3102	22	business	business	NOUN
ftr-332	3102	23	in	in	ADP
ftr-332	3102	24	the	the	DET
ftr-332	3102	25	united	united	PROPN
ftr-332	3102	26	states	states	PROPN
ftr-332	3102	27	.	.	PUNCT
ftr-332	3103	1	see	see	VERB
ftr-332	3103	2	31	31	NUM
ftr-332	3103	3	c.f.r	c.f.r	NOUN
ftr-332	3103	4	.	.	PUNCT
ftr-332	3103	5	103.11(z	103.11(z	NUM
ftr-332	3103	6	)	)	PUNCT
ftr-332	3103	7	for	for	ADP
ftr-332	3103	8	a	a	DET
ftr-332	3103	9	complete	complete	ADJ
ftr-332	3103	10	definition	definition	NOUN
ftr-332	3103	11	of	of	ADP
ftr-332	3103	12	‗person	‗person	PROPN
ftr-332	3103	13	.	.	PUNCT
ftr-332	3104	1	‘	'	PUNCT
ftr-332	3104	2	the	the	DET
ftr-332	3104	3	united	united	PROPN
ftr-332	3104	4	states	states	PROPN
ftr-332	3104	5	includes	include	VERB
ftr-332	3104	6	the	the	DET
ftr-332	3104	7	states	state	NOUN
ftr-332	3104	8	,	,	PUNCT
ftr-332	3104	9	territories	territory	NOUN
ftr-332	3104	10	and	and	CCONJ
ftr-332	3104	11	possessions	possession	NOUN
ftr-332	3104	12	of	of	ADP
ftr-332	3104	13	the	the	DET
ftr-332	3104	14	united	united	PROPN
ftr-332	3104	15	states	states	PROPN
ftr-332	3104	16	.	.	PUNCT
ftr-332	3105	1	see	see	VERB
ftr-332	3105	2	the	the	DET
ftr-332	3105	3	definition	definition	NOUN
ftr-332	3105	4	of	of	ADP
ftr-332	3105	5	united	united	PROPN
ftr-332	3105	6	states	states	PROPN
ftr-332	3105	7	at	at	ADP
ftr-332	3105	8	31	31	NUM
ftr-332	3105	9	c.f.r	c.f.r	NOUN
ftr-332	3105	10	.	.	PUNCT
ftr-332	3106	1	103.11(nn	103.11(nn	NUM
ftr-332	3106	2	)	)	PUNCT
ftr-332	3107	1	for	for	ADP
ftr-332	3107	2	a	a	DET
ftr-332	3107	3	complete	complete	ADJ
ftr-332	3107	4	definition	definition	NOUN
ftr-332	3107	5	of	of	ADP
ftr-332	3107	6	united	united	PROPN
ftr-332	3107	7	states	states	PROPN
ftr-332	3107	8	.	.	PUNCT
ftr-332	3108	1	a	a	DET
ftr-332	3108	2	foreign	foreign	ADJ
ftr-332	3108	3	subsidiary	subsidiary	NOUN
ftr-332	3108	4	of	of	ADP
ftr-332	3108	5	a	a	DET
ftr-332	3108	6	united	united	PROPN
ftr-332	3108	7	states	states	PROPN
ftr-332	3108	8	person	person	NOUN
ftr-332	3108	9	is	be	AUX
ftr-332	3108	10	not	not	PART
ftr-332	3108	11	required	require	VERB
ftr-332	3108	12	to	to	PART
ftr-332	3108	13	file	file	VERB
ftr-332	3108	14	this	this	DET
ftr-332	3108	15	report	report	NOUN
ftr-332	3108	16	,	,	PUNCT
ftr-332	3108	17	although	although	SCONJ
ftr-332	3108	18	its	its	PRON
ftr-332	3108	19	united	united	PROPN
ftr-332	3108	20	states	states	PROPN
ftr-332	3108	21	parent	parent	NOUN
ftr-332	3108	22	corporation	corporation	NOUN
ftr-332	3108	23	may	may	AUX
ftr-332	3108	24	be	be	AUX
ftr-332	3108	25	required	require	VERB
ftr-332	3108	26	to	to	PART
ftr-332	3108	27	do	do	VERB
ftr-332	3108	28	so	so	ADV
ftr-332	3108	29	.	.	PUNCT
ftr-332	3109	1	a	a	DET
ftr-332	3109	2	branch	branch	NOUN
ftr-332	3109	3	of	of	ADP
ftr-332	3109	4	a	a	DET
ftr-332	3109	5	foreign	foreign	ADJ
ftr-332	3109	6	entity	entity	NOUN
ftr-332	3109	7	that	that	PRON
ftr-332	3109	8	is	be	AUX
ftr-332	3109	9	doing	do	VERB
ftr-332	3109	10	business	business	NOUN
ftr-332	3109	11	in	in	ADP
ftr-332	3109	12	the	the	DET
ftr-332	3109	13	united	united	PROPN
ftr-332	3109	14	states	states	PROPN
ftr-332	3109	15	is	be	AUX
ftr-332	3109	16	required	require	VERB
ftr-332	3109	17	to	to	PART
ftr-332	3109	18	file	file	VERB
ftr-332	3109	19	this	this	DET
ftr-332	3109	20	report	report	NOUN
ftr-332	3109	21	even	even	ADV
ftr-332	3109	22	if	if	SCONJ
ftr-332	3109	23	not	not	PART
ftr-332	3109	24	separately	separately	ADV
ftr-332	3109	25	incorporated	incorporate	VERB
ftr-332	3109	26	under	under	ADP
ftr-332	3109	27	u.s	u.s	PROPN
ftr-332	3109	28	.	.	PROPN
ftr-332	3109	29	law	law	NOUN
ftr-332	3109	30	.	.	PUNCT
ftr-332	3110	1			PROPN
ftr-332	3111	1	instead	instead	ADV
ftr-332	3111	2	,	,	PUNCT
ftr-332	3111	3	for	for	ADP
ftr-332	3111	4	this	this	DET
ftr-332	3111	5	year	year	NOUN
ftr-332	3111	6	,	,	PUNCT
ftr-332	3111	7	taxpayers	taxpayer	NOUN
ftr-332	3111	8	and	and	CCONJ
ftr-332	3111	9	others	other	NOUN
ftr-332	3111	10	can	can	AUX
ftr-332	3111	11	rely	rely	VERB
ftr-332	3111	12	on	on	ADP
ftr-332	3111	13	the	the	DET
ftr-332	3111	14	definition	definition	NOUN
ftr-332	3111	15	of	of	ADP
ftr-332	3111	16	a	a	DET
ftr-332	3111	17	united	united	PROPN
ftr-332	3111	18	states	states	PROPN
ftr-332	3111	19	person	person	NOUN
ftr-332	3111	20	included	include	VERB
ftr-332	3111	21	in	in	ADP
ftr-332	3111	22	the	the	DET
ftr-332	3111	23	instruction	instruction	NOUN
ftr-332	3111	24	to	to	ADP
ftr-332	3111	25	the	the	DET
ftr-332	3111	26	prior	prior	ADJ
ftr-332	3111	27	form	form	NOUN
ftr-332	3111	28	(	(	PUNCT
ftr-332	3111	29	7	7	NUM
ftr-332	3111	30	-	-	SYM
ftr-332	3111	31	2000	2000	NUM
ftr-332	3111	32	):	):	PUNCT
ftr-332	3111	33	united	united	PROPN
ftr-332	3111	34	states	states	PROPN
ftr-332	3111	35	person	person	PROPN
ftr-332	3111	36	.	.	PUNCT
ftr-332	3112	1	the	the	DET
ftr-332	3112	2	term	term	NOUN
ftr-332	3112	3	―united	―unite	VERB
ftr-332	3112	4	states	states	PROPN
ftr-332	3112	5	person‖	person‖	VERB
ftr-332	3112	6	means	mean	VERB
ftr-332	3112	7	:	:	PUNCT
ftr-332	3112	8	(	(	PUNCT
ftr-332	3112	9	1	1	X
ftr-332	3112	10	)	)	PUNCT
ftr-332	3112	11	a	a	DET
ftr-332	3112	12	citizen	citizen	NOUN
ftr-332	3112	13	or	or	CCONJ
ftr-332	3112	14	resident	resident	NOUN
ftr-332	3112	15	of	of	ADP
ftr-332	3112	16	the	the	DET
ftr-332	3112	17	united	united	PROPN
ftr-332	3112	18	states	states	PROPN
ftr-332	3112	19	;	;	PUNCT
ftr-332	3112	20	(	(	PUNCT
ftr-332	3112	21	2	2	X
ftr-332	3112	22	)	)	PUNCT
ftr-332	3112	23	a	a	DET
ftr-332	3112	24	domestic	domestic	ADJ
ftr-332	3112	25	partnership	partnership	NOUN
ftr-332	3112	26	;	;	PUNCT
ftr-332	3112	27	(	(	PUNCT
ftr-332	3112	28	3	3	X
ftr-332	3112	29	)	)	PUNCT
ftr-332	3112	30	a	a	DET
ftr-332	3112	31	domestic	domestic	ADJ
ftr-332	3112	32	corporation	corporation	NOUN
ftr-332	3112	33	;	;	PUNCT
ftr-332	3112	34	or	or	CCONJ
ftr-332	3112	35	(	(	PUNCT
ftr-332	3112	36	4	4	X
ftr-332	3112	37	)	)	PUNCT
ftr-332	3112	38	a	a	DET
ftr-332	3112	39	domestic	domestic	ADJ
ftr-332	3112	40	estate	estate	NOUN
ftr-332	3112	41	or	or	CCONJ
ftr-332	3112	42	trust	trust	NOUN
ftr-332	3112	43	.	.	PUNCT
ftr-332	3113	1	a.	a.	PROPN
ftr-332	3113	2	notice	notice	PROPN
ftr-332	3113	3	2009	2009	NUM
ftr-332	3113	4	-	-	SYM
ftr-332	3113	5	62	62	NUM
ftr-332	3113	6	,	,	PUNCT
ftr-332	3113	7	2009	2009	NUM
ftr-332	3113	8	-	-	SYM
ftr-332	3113	9	2	2	NUM
ftr-332	3113	10	c.b	c.b	PROPN
ftr-332	3113	11	.	.	PROPN
ftr-332	3113	12	260	260	NUM
ftr-332	3113	13	(	(	PUNCT
ftr-332	3113	14	8/7/09	8/7/09	NUM
ftr-332	3113	15	)	)	PUNCT
ftr-332	3113	16	.	.	PUNCT
ftr-332	3114	1	by	by	ADP
ftr-332	3114	2	this	this	DET
ftr-332	3114	3	notice	notice	NOUN
ftr-332	3114	4	,	,	PUNCT
ftr-332	3114	5	the	the	DET
ftr-332	3114	6	irs	irs	PROPN
ftr-332	3114	7	extended	extend	VERB
ftr-332	3114	8	the	the	DET
ftr-332	3114	9	filing	filing	NOUN
ftr-332	3114	10	deadline	deadline	NOUN
ftr-332	3114	11	until	until	SCONJ
ftr-332	3114	12	6/30/10	6/30/10	NUM
ftr-332	3114	13	to	to	PART
ftr-332	3114	14	report	report	VERB
ftr-332	3114	15	foreign	foreign	ADJ
ftr-332	3114	16	financial	financial	ADJ
ftr-332	3114	17	accounts	account	NOUN
ftr-332	3114	18	on	on	ADP
ftr-332	3114	19	form	form	NOUN
ftr-332	3114	20	td	td	NOUN
ftr-332	3114	21	f	f	PROPN
ftr-332	3114	22	90	90	NUM
ftr-332	3114	23	-	-	SYM
ftr-332	3114	24	22.1	22.1	NUM
ftr-332	3114	25	for	for	ADP
ftr-332	3114	26	persons	person	NOUN
ftr-332	3114	27	with	with	ADP
ftr-332	3114	28	signature	signature	NOUN
ftr-332	3114	29	authority	authority	NOUN
ftr-332	3114	30	over	over	ADP
ftr-332	3114	31	(	(	PUNCT
ftr-332	3114	32	but	but	CCONJ
ftr-332	3114	33	no	no	DET
ftr-332	3114	34	financial	financial	ADJ
ftr-332	3114	35	interest	interest	NOUN
ftr-332	3114	36	in	in	ADP
ftr-332	3114	37	)	)	PUNCT
ftr-332	3114	38	a	a	DET
ftr-332	3114	39	foreign	foreign	ADJ
ftr-332	3114	40	financial	financial	ADJ
ftr-332	3114	41	account	account	NOUN
ftr-332	3114	42	and	and	CCONJ
ftr-332	3114	43	336	336	NUM
ftr-332	3114	44	florida	florida	PROPN
ftr-332	3114	45	tax	tax	NOUN
ftr-332	3114	46	review	review	NOUN
ftr-332	3115	1	[	[	X
ftr-332	3115	2	vol	vol	NOUN
ftr-332	3115	3	.	.	PUNCT
ftr-332	3116	1	12:5	12:5	NUM
ftr-332	3116	2	persons	person	NOUN
ftr-332	3116	3	with	with	ADP
ftr-332	3116	4	signature	signature	NOUN
ftr-332	3116	5	authority	authority	NOUN
ftr-332	3116	6	over	over	ADP
ftr-332	3116	7	,	,	PUNCT
ftr-332	3116	8	or	or	CCONJ
ftr-332	3116	9	financial	financial	ADJ
ftr-332	3116	10	interests	interest	NOUN
ftr-332	3116	11	in	in	ADP
ftr-332	3116	12	,	,	PUNCT
ftr-332	3116	13	a	a	DET
ftr-332	3116	14	foreign	foreign	ADJ
ftr-332	3116	15	commingled	commingle	VERB
ftr-332	3116	16	fund	fund	NOUN
ftr-332	3116	17	.	.	PUNCT
ftr-332	3117	1	b.	b.	PROPN
ftr-332	3117	2	still	still	ADV
ftr-332	3117	3	clear	clear	ADJ
ftr-332	3117	4	as	as	ADP
ftr-332	3117	5	mud	mud	NOUN
ftr-332	3117	6	:	:	PUNCT
ftr-332	3117	7	new	new	ADJ
ftr-332	3117	8	definitions	definition	NOUN
ftr-332	3117	9	and	and	CCONJ
ftr-332	3117	10	instructions	instruction	NOUN
ftr-332	3117	11	.	.	PUNCT
ftr-332	3118	1	rin	rin	NOUN
ftr-332	3118	2	1506	1506	NUM
ftr-332	3118	3	-	-	PUNCT
ftr-332	3118	4	ab08	ab08	PROPN
ftr-332	3118	5	,	,	PUNCT
ftr-332	3118	6	financial	financial	ADJ
ftr-332	3118	7	crimes	crime	NOUN
ftr-332	3118	8	enforcement	enforcement	NOUN
ftr-332	3118	9	network	network	NOUN
ftr-332	3118	10	;	;	PUNCT
ftr-332	3118	11	amendment	amendment	NOUN
ftr-332	3118	12	to	to	ADP
ftr-332	3118	13	the	the	DET
ftr-332	3118	14	bank	bank	PROPN
ftr-332	3118	15	secrecy	secrecy	PROPN
ftr-332	3118	16	act	act	PROPN
ftr-332	3118	17	regulations	regulation	NOUN
ftr-332	3118	18	–	–	PUNCT
ftr-332	3118	19	reports	report	NOUN
ftr-332	3118	20	of	of	ADP
ftr-332	3118	21	foreign	foreign	ADJ
ftr-332	3118	22	financial	financial	ADJ
ftr-332	3118	23	accounts	account	NOUN
ftr-332	3118	24	,	,	PUNCT
ftr-332	3118	25	75	75	NUM
ftr-332	3118	26	f.r	f.r	NOUN
ftr-332	3118	27	.	.	NOUN
ftr-332	3118	28	8844	8844	NUM
ftr-332	3118	29	(	(	PUNCT
ftr-332	3118	30	2/26/10	2/26/10	NUM
ftr-332	3118	31	)	)	PUNCT
ftr-332	3118	32	.	.	PUNCT
ftr-332	3119	1	this	this	DET
ftr-332	3119	2	proposed	propose	VERB
ftr-332	3119	3	rule	rule	NOUN
ftr-332	3119	4	would	would	AUX
ftr-332	3119	5	include	include	VERB
ftr-332	3119	6	a	a	DET
ftr-332	3119	7	definition	definition	NOUN
ftr-332	3119	8	of	of	ADP
ftr-332	3119	9	―united	―united	PROPN
ftr-332	3119	10	states	state	NOUN
ftr-332	3119	11	person‖	person‖	PROPN
ftr-332	3119	12	and	and	CCONJ
ftr-332	3119	13	definitions	definition	NOUN
ftr-332	3119	14	of	of	ADP
ftr-332	3119	15	―bank	―bank	PROPN
ftr-332	3119	16	account,‖	account,‖	PROPN
ftr-332	3119	17	―securities	―securities	PROPN
ftr-332	3119	18	account,‖	account,‖	PROPN
ftr-332	3119	19	and	and	CCONJ
ftr-332	3119	20	―other	―other	ADV
ftr-332	3119	21	financial	financial	ADJ
ftr-332	3119	22	account,‖	account,‖	PROPN
ftr-332	3119	23	as	as	ADV
ftr-332	3119	24	well	well	ADV
ftr-332	3119	25	as	as	ADP
ftr-332	3119	26	of	of	ADP
ftr-332	3119	27	―foreign	―foreign	DET
ftr-332	3119	28	country.‖	country.‖	NOUN
ftr-332	3119	29	it	it	PRON
ftr-332	3119	30	also	also	ADV
ftr-332	3119	31	includes	include	VERB
ftr-332	3119	32	draft	draft	NOUN
ftr-332	3119	33	instructions	instruction	NOUN
ftr-332	3119	34	to	to	PART
ftr-332	3119	35	form	form	VERB
ftr-332	3119	36	td	td	NOUN
ftr-332	3119	37	f	f	PROPN
ftr-332	3119	38	90	90	NUM
ftr-332	3119	39	-	-	SYM
ftr-332	3119	40	22.1	22.1	NUM
ftr-332	3119	41	(	(	PUNCT
ftr-332	3119	42	fbar	fbar	PROPN
ftr-332	3119	43	)	)	PUNCT
ftr-332	3119	44	.	.	PUNCT
ftr-332	3120	1	(	(	PUNCT
ftr-332	3120	2	1	1	X
ftr-332	3120	3	)	)	PUNCT
ftr-332	3120	4	notice	notice	VERB
ftr-332	3120	5	2010	2010	NUM
ftr-332	3120	6	-	-	SYM
ftr-332	3120	7	23	23	NUM
ftr-332	3120	8	,	,	PUNCT
ftr-332	3120	9	2010	2010	NUM
ftr-332	3120	10	-	-	SYM
ftr-332	3120	11	1	1	NUM
ftr-332	3120	12	c.b	c.b	PROPN
ftr-332	3120	13	.	.	PROPN
ftr-332	3121	1	441	441	NUM
ftr-332	3121	2	(	(	PUNCT
ftr-332	3121	3	2/26/10	2/26/10	NUM
ftr-332	3121	4	)	)	PUNCT
ftr-332	3121	5	.	.	PUNCT
ftr-332	3122	1	provided	provide	VERB
ftr-332	3122	2	administrative	administrative	ADJ
ftr-332	3122	3	relief	relief	NOUN
ftr-332	3122	4	to	to	ADP
ftr-332	3122	5	certain	certain	ADJ
ftr-332	3122	6	person	person	NOUN
ftr-332	3122	7	who	who	PRON
ftr-332	3122	8	may	may	AUX
ftr-332	3122	9	be	be	AUX
ftr-332	3122	10	required	require	VERB
ftr-332	3122	11	to	to	PART
ftr-332	3122	12	file	file	VERB
ftr-332	3122	13	and	and	CCONJ
ftr-332	3122	14	fbar	fbar	NOUN
ftr-332	3122	15	for	for	ADP
ftr-332	3122	16	the	the	DET
ftr-332	3122	17	2009	2009	NUM
ftr-332	3122	18	and	and	CCONJ
ftr-332	3122	19	earlier	early	ADJ
ftr-332	3122	20	calendar	calendar	NOUN
ftr-332	3122	21	years	year	NOUN
ftr-332	3122	22	by	by	ADP
ftr-332	3122	23	extending	extend	VERB
ftr-332	3122	24	the	the	DET
ftr-332	3122	25	filing	filing	NOUN
ftr-332	3122	26	deadline	deadline	NOUN
ftr-332	3122	27	until	until	ADP
ftr-332	3122	28	6/30/11	6/30/11	NUM
ftr-332	3122	29	for	for	ADP
ftr-332	3122	30	persons	person	NOUN
ftr-332	3122	31	with	with	ADP
ftr-332	3122	32	signature	signature	NOUN
ftr-332	3122	33	authority	authority	NOUN
ftr-332	3122	34	,	,	PUNCT
ftr-332	3122	35	but	but	CCONJ
ftr-332	3122	36	no	no	DET
ftr-332	3122	37	financial	financial	ADJ
ftr-332	3122	38	interest	interest	NOUN
ftr-332	3122	39	in	in	ADP
ftr-332	3122	40	,	,	PUNCT
ftr-332	3122	41	a	a	DET
ftr-332	3122	42	foreign	foreign	ADJ
ftr-332	3122	43	financial	financial	ADJ
ftr-332	3122	44	account	account	NOUN
ftr-332	3122	45	for	for	ADP
ftr-332	3122	46	which	which	PRON
ftr-332	3122	47	an	an	DET
ftr-332	3122	48	fbar	fbar	NOUN
ftr-332	3122	49	would	would	AUX
ftr-332	3122	50	have	have	AUX
ftr-332	3122	51	otherwise	otherwise	ADV
ftr-332	3122	52	been	be	AUX
ftr-332	3122	53	due	due	ADJ
ftr-332	3122	54	on	on	ADP
ftr-332	3122	55	6/30/10	6/30/10	NUM
ftr-332	3122	56	.	.	PUNCT
ftr-332	3123	1	it	it	PRON
ftr-332	3123	2	also	also	ADV
ftr-332	3123	3	provides	provide	VERB
ftr-332	3123	4	relief	relief	NOUN
ftr-332	3123	5	with	with	ADP
ftr-332	3123	6	respect	respect	NOUN
ftr-332	3123	7	to	to	ADP
ftr-332	3123	8	mutual	mutual	ADJ
ftr-332	3123	9	funds	fund	NOUN
ftr-332	3123	10	.	.	PUNCT
ftr-332	3124	1	(	(	PUNCT
ftr-332	3124	2	2	2	X
ftr-332	3124	3	)	)	PUNCT
ftr-332	3124	4	announcement	announcement	NOUN
ftr-332	3124	5	2010	2010	NUM
ftr-332	3124	6	-	-	SYM
ftr-332	3124	7	16	16	NUM
ftr-332	3124	8	,	,	PUNCT
ftr-332	3124	9	20101c.b	20101c.b	NUM
ftr-332	3124	10	.	.	NOUN
ftr-332	3124	11	450	450	NUM
ftr-332	3124	12	(	(	PUNCT
ftr-332	3124	13	2/26/10	2/26/10	NUM
ftr-332	3124	14	)	)	PUNCT
ftr-332	3124	15	.	.	PUNCT
ftr-332	3125	1	the	the	DET
ftr-332	3125	2	irs	irs	PROPN
ftr-332	3125	3	suspended	suspend	VERB
ftr-332	3125	4	,	,	PUNCT
ftr-332	3125	5	for	for	ADP
ftr-332	3125	6	persons	person	NOUN
ftr-332	3125	7	who	who	PRON
ftr-332	3125	8	are	be	AUX
ftr-332	3125	9	not	not	PART
ftr-332	3125	10	u.s	u.s	PROPN
ftr-332	3125	11	.	.	PROPN
ftr-332	3125	12	citizens	citizens	PROPN
ftr-332	3125	13	,	,	PUNCT
ftr-332	3125	14	u.s	u.s	PROPN
ftr-332	3125	15	.	.	PROPN
ftr-332	3125	16	residents	resident	NOUN
ftr-332	3125	17	,	,	PUNCT
ftr-332	3125	18	or	or	CCONJ
ftr-332	3125	19	domestic	domestic	ADJ
ftr-332	3125	20	entities	entity	NOUN
ftr-332	3125	21	,	,	PUNCT
ftr-332	3125	22	the	the	DET
ftr-332	3125	23	requirement	requirement	NOUN
ftr-332	3125	24	to	to	PART
ftr-332	3125	25	file	file	VERB
ftr-332	3125	26	an	an	DET
ftr-332	3125	27	fbar	fbar	NOUN
ftr-332	3125	28	for	for	ADP
ftr-332	3125	29	the	the	DET
ftr-332	3125	30	2009	2009	NUM
ftr-332	3125	31	and	and	CCONJ
ftr-332	3125	32	earlier	early	ADJ
ftr-332	3125	33	calendar	calendar	NOUN
ftr-332	3125	34	years	year	NOUN
ftr-332	3125	35	.	.	PUNCT
ftr-332	3126	1	c.	c.	PROPN
ftr-332	3126	2	second	second	PROPN
ftr-332	3126	3	(	(	PUNCT
ftr-332	3126	4	or	or	CCONJ
ftr-332	3126	5	,	,	PUNCT
ftr-332	3126	6	is	be	AUX
ftr-332	3126	7	it	it	PRON
ftr-332	3126	8	the	the	DET
ftr-332	3126	9	third	third	NOUN
ftr-332	3126	10	?	?	PUNCT
ftr-332	3126	11	)	)	PUNCT
ftr-332	3127	1	special	special	ADJ
ftr-332	3127	2	voluntary	voluntary	ADJ
ftr-332	3127	3	disclosure	disclosure	NOUN
ftr-332	3127	4	initiative	initiative	NOUN
ftr-332	3127	5	available	available	ADJ
ftr-332	3127	6	through	through	ADP
ftr-332	3127	7	8/31/11	8/31/11	NUM
ftr-332	3127	8	.	.	PUNCT
ftr-332	3128	1	ir-2011	ir-2011	NOUN
ftr-332	3128	2	-	-	PUNCT
ftr-332	3128	3	14	14	NUM
ftr-332	3128	4	(	(	PUNCT
ftr-332	3128	5	2/8/11	2/8/11	NUM
ftr-332	3128	6	)	)	PUNCT
ftr-332	3128	7	.	.	PUNCT
ftr-332	3129	1	the	the	DET
ftr-332	3129	2	2011	2011	NUM
ftr-332	3129	3	offshore	offshore	ADJ
ftr-332	3129	4	voluntary	voluntary	ADJ
ftr-332	3129	5	disclosure	disclosure	NOUN
ftr-332	3129	6	initiative	initiative	NOUN
ftr-332	3129	7	is	be	AUX
ftr-332	3129	8	similar	similar	ADJ
ftr-332	3129	9	to	to	ADP
ftr-332	3129	10	the	the	DET
ftr-332	3129	11	2009	2009	NUM
ftr-332	3129	12	offshore	offshore	ADJ
ftr-332	3129	13	voluntary	voluntary	ADJ
ftr-332	3129	14	disclosure	disclosure	NOUN
ftr-332	3129	15	program	program	NOUN
ftr-332	3129	16	with	with	ADP
ftr-332	3129	17	a	a	DET
ftr-332	3129	18	25	25	NUM
ftr-332	3129	19	-	-	PUNCT
ftr-332	3129	20	percent	percent	NOUN
ftr-332	3129	21	penalty	penalty	NOUN
ftr-332	3129	22	and	and	CCONJ
ftr-332	3129	23	an	an	DET
ftr-332	3129	24	8	8	NUM
ftr-332	3129	25	-	-	PUNCT
ftr-332	3129	26	year	year	NOUN
ftr-332	3129	27	look	look	NOUN
ftr-332	3129	28	-	-	PUNCT
ftr-332	3129	29	back	back	NOUN
ftr-332	3129	30	requirement	requirement	NOUN
ftr-332	3129	31	(	(	PUNCT
ftr-332	3129	32	both	both	CCONJ
ftr-332	3129	33	slightly	slightly	ADV
ftr-332	3129	34	-	-	PUNCT
ftr-332	3129	35	increased	increase	VERB
ftr-332	3129	36	from	from	ADP
ftr-332	3129	37	2009	2009	NUM
ftr-332	3129	38	)	)	PUNCT
ftr-332	3129	39	.	.	PUNCT
ftr-332	3130	1	there	there	PRON
ftr-332	3130	2	are	be	VERB
ftr-332	3130	3	lower	low	ADJ
ftr-332	3130	4	penalties	penalty	NOUN
ftr-332	3130	5	in	in	ADP
ftr-332	3130	6	some	some	DET
ftr-332	3130	7	limited	limited	ADJ
ftr-332	3130	8	situations	situation	NOUN
ftr-332	3130	9	(	(	PUNCT
ftr-332	3130	10	5	5	NUM
ftr-332	3130	11	percent	percent	NOUN
ftr-332	3130	12	)	)	PUNCT
ftr-332	3130	13	,	,	PUNCT
ftr-332	3130	14	and	and	CCONJ
ftr-332	3130	15	where	where	SCONJ
ftr-332	3130	16	offshore	offshore	ADJ
ftr-332	3130	17	accounts	account	NOUN
ftr-332	3130	18	do	do	AUX
ftr-332	3130	19	not	not	PART
ftr-332	3130	20	surpass	surpass	VERB
ftr-332	3130	21	$	$	SYM
ftr-332	3130	22	75,000	75,000	NUM
ftr-332	3130	23	(	(	PUNCT
ftr-332	3130	24	12.5	12.5	NUM
ftr-332	3130	25	percent	percent	NOUN
ftr-332	3130	26	)	)	PUNCT
ftr-332	3130	27	.	.	PUNCT
ftr-332	3131	1	all	all	DET
ftr-332	3131	2	original	original	ADJ
ftr-332	3131	3	and	and	CCONJ
ftr-332	3131	4	amended	amend	VERB
ftr-332	3131	5	tax	tax	NOUN
ftr-332	3131	6	returns	return	NOUN
ftr-332	3131	7	must	must	AUX
ftr-332	3131	8	be	be	AUX
ftr-332	3131	9	filed	file	VERB
ftr-332	3131	10	and	and	CCONJ
ftr-332	3131	11	payment	payment	NOUN
ftr-332	3131	12	of	of	ADP
ftr-332	3131	13	all	all	DET
ftr-332	3131	14	taxes	taxis	NOUN
ftr-332	3131	15	,	,	PUNCT
ftr-332	3131	16	interest	interest	NOUN
ftr-332	3131	17	and	and	CCONJ
ftr-332	3131	18	penalties	penalty	NOUN
ftr-332	3131	19	must	must	AUX
ftr-332	3131	20	be	be	AUX
ftr-332	3131	21	made	make	VERB
ftr-332	3131	22	by	by	ADP
ftr-332	3131	23	the	the	DET
ftr-332	3131	24	8/31/11	8/31/11	NUM
ftr-332	3131	25	deadline	deadline	NOUN
ftr-332	3131	26	.	.	PUNCT
ftr-332	3132	1			NOUN
ftr-332	3132	2	subsequent	subsequent	ADJ
ftr-332	3132	3	q&as	q&as	PROPN
ftr-332	3132	4	offer	offer	VERB
ftr-332	3132	5	the	the	DET
ftr-332	3132	6	possibility	possibility	NOUN
ftr-332	3132	7	of	of	ADP
ftr-332	3132	8	a	a	DET
ftr-332	3132	9	90	90	NUM
ftr-332	3132	10	-	-	PUNCT
ftr-332	3132	11	day	day	NOUN
ftr-332	3132	12	extension	extension	NOUN
ftr-332	3132	13	to	to	PART
ftr-332	3132	14	complete	complete	VERB
ftr-332	3132	15	the	the	DET
ftr-332	3132	16	voluntary	voluntary	ADJ
ftr-332	3132	17	disclosure	disclosure	NOUN
ftr-332	3132	18	where	where	SCONJ
ftr-332	3132	19	total	total	ADJ
ftr-332	3132	20	compliance	compliance	NOUN
ftr-332	3132	21	had	have	AUX
ftr-332	3132	22	not	not	PART
ftr-332	3132	23	been	be	AUX
ftr-332	3132	24	made	make	VERB
ftr-332	3132	25	by	by	ADP
ftr-332	3132	26	the	the	DET
ftr-332	3132	27	deadline	deadline	NOUN
ftr-332	3132	28	despite	despite	SCONJ
ftr-332	3132	29	good	good	ADJ
ftr-332	3132	30	faith	faith	NOUN
ftr-332	3132	31	attempts	attempt	VERB
ftr-332	3132	32	.	.	PUNCT
ftr-332	3133	1	see	see	VERB
ftr-332	3133	2	q&a	q&a	PROPN
ftr-332	3133	3	25.1	25.1	NUM
ftr-332	3133	4	.	.	PUNCT
ftr-332	3134	1	d.	d.	NOUN
ftr-332	3134	2	additional	additional	ADJ
ftr-332	3134	3	relief	relief	NOUN
ftr-332	3134	4	for	for	ADP
ftr-332	3134	5	persons	person	NOUN
ftr-332	3134	6	with	with	ADP
ftr-332	3134	7	signature	signature	NOUN
ftr-332	3134	8	authority	authority	NOUN
ftr-332	3134	9	.	.	PUNCT
ftr-332	3135	1	notice	notice	VERB
ftr-332	3135	2	2011	2011	NUM
ftr-332	3135	3	-	-	SYM
ftr-332	3135	4	54	54	NUM
ftr-332	3135	5	,	,	PUNCT
ftr-332	3135	6	2011	2011	NUM
ftr-332	3135	7	-	-	SYM
ftr-332	3135	8	29	29	NUM
ftr-332	3135	9	i.r.b	i.r.b	NOUN
ftr-332	3135	10	.	.	PUNCT
ftr-332	3136	1	53	53	NUM
ftr-332	3136	2	_	_	PRON
ftr-332	3136	3	(	(	PUNCT
ftr-332	3136	4	6/16/11	6/16/11	NUM
ftr-332	3136	5	)	)	PUNCT
ftr-332	3136	6	.	.	PUNCT
ftr-332	3136	7	provides	provide	VERB
ftr-332	3136	8	additional	additional	ADJ
ftr-332	3136	9	relief	relief	NOUN
ftr-332	3136	10	to	to	ADP
ftr-332	3136	11	persons	person	NOUN
ftr-332	3136	12	whose	whose	DET
ftr-332	3136	13	requirement	requirement	NOUN
ftr-332	3136	14	to	to	PART
ftr-332	3136	15	file	file	VERB
ftr-332	3136	16	form	form	NOUN
ftr-332	3136	17	td	td	NOUN
ftr-332	3136	18	-	-	PUNCT
ftr-332	3136	19	f	f	NOUN
ftr-332	3136	20	90	90	NUM
ftr-332	3136	21	-	-	SYM
ftr-332	3136	22	22.1	22.1	NUM
ftr-332	3136	23	,	,	PUNCT
ftr-332	3136	24	report	report	NOUN
ftr-332	3136	25	of	of	ADP
ftr-332	3136	26	foreign	foreign	ADJ
ftr-332	3136	27	bank	bank	NOUN
ftr-332	3136	28	and	and	CCONJ
ftr-332	3136	29	financial	financial	ADJ
ftr-332	3136	30	accounts	account	NOUN
ftr-332	3136	31	(	(	PUNCT
ftr-332	3136	32	fbar	fbar	NOUN
ftr-332	3136	33	)	)	PUNCT
ftr-332	3136	34	,	,	PUNCT
ftr-332	3136	35	for	for	ADP
ftr-332	3136	36	calendar	calendar	NOUN
ftr-332	3136	37	year	year	NOUN
ftr-332	3136	38	2009	2009	NUM
ftr-332	3136	39	or	or	CCONJ
ftr-332	3136	40	earlier	early	ADJ
ftr-332	3136	41	calendar	calendar	NOUN
ftr-332	3136	42	years	year	NOUN
ftr-332	3136	43	was	be	AUX
ftr-332	3136	44	based	base	VERB
ftr-332	3136	45	solely	solely	ADV
ftr-332	3136	46	upon	upon	SCONJ
ftr-332	3136	47	signature	signature	NOUN
ftr-332	3136	48	authority	authority	NOUN
ftr-332	3136	49	.	.	PUNCT
ftr-332	3137	1	their	their	PRON
ftr-332	3137	2	deadline	deadline	NOUN
ftr-332	3137	3	is	be	AUX
ftr-332	3137	4	now	now	ADV
ftr-332	3137	5	11/1/11	11/1/11	NUM
ftr-332	3137	6	.	.	PUNCT
ftr-332	3138	1	the	the	DET
ftr-332	3138	2	deadline	deadline	NOUN
ftr-332	3138	3	for	for	ADP
ftr-332	3138	4	reporting	report	VERB
ftr-332	3138	5	2012	2012	NUM
ftr-332	3138	6	]	]	PUNCT
ftr-332	3138	7	recent	recent	ADJ
ftr-332	3138	8	developments	development	NOUN
ftr-332	3138	9	in	in	ADP
ftr-332	3138	10	federal	federal	ADJ
ftr-332	3138	11	income	income	NOUN
ftr-332	3138	12	taxation	taxation	NOUN
ftr-332	3138	13	337	337	NUM
ftr-332	3138	14	signature	signature	NOUN
ftr-332	3138	15	authority	authority	NOUN
ftr-332	3138	16	over	over	ADP
ftr-332	3138	17	,	,	PUNCT
ftr-332	3138	18	or	or	CCONJ
ftr-332	3138	19	a	a	DET
ftr-332	3138	20	financial	financial	ADJ
ftr-332	3138	21	interest	interest	NOUN
ftr-332	3138	22	in	in	ADP
ftr-332	3138	23	,	,	PUNCT
ftr-332	3138	24	foreign	foreign	ADJ
ftr-332	3138	25	financial	financial	ADJ
ftr-332	3138	26	accounts	account	NOUN
ftr-332	3138	27	for	for	ADP
ftr-332	3138	28	the	the	DET
ftr-332	3138	29	2010	2010	NUM
ftr-332	3138	30	calendar	calendar	NOUN
ftr-332	3138	31	year	year	NOUN
ftr-332	3138	32	remains	remain	VERB
ftr-332	3138	33	6/30/11	6/30/11	NUM
ftr-332	3138	34	.	.	PUNCT
ftr-332	3139	1			NOUN
ftr-332	3139	2	reporting	report	VERB
ftr-332	3139	3	problems	problem	NOUN
ftr-332	3139	4	occur	occur	VERB
ftr-332	3139	5	for	for	ADP
ftr-332	3139	6	former	former	ADJ
ftr-332	3139	7	employees	employee	NOUN
ftr-332	3139	8	,	,	PUNCT
ftr-332	3139	9	as	as	ADV
ftr-332	3139	10	well	well	ADV
ftr-332	3139	11	as	as	ADP
ftr-332	3139	12	with	with	ADP
ftr-332	3139	13	respect	respect	NOUN
ftr-332	3139	14	to	to	ADP
ftr-332	3139	15	foreign	foreign	ADJ
ftr-332	3139	16	accounts	account	NOUN
ftr-332	3139	17	that	that	PRON
ftr-332	3139	18	give	give	VERB
ftr-332	3139	19	signature	signature	NOUN
ftr-332	3139	20	authority	authority	NOUN
ftr-332	3139	21	to	to	ADP
ftr-332	3139	22	―all	―all	PROPN
ftr-332	3139	23	officers.‖	officers.‖	NOUN
ftr-332	3139	24	e.	e.	NOUN
ftr-332	3139	25	complying	comply	VERB
ftr-332	3139	26	with	with	ADP
ftr-332	3139	27	fatca	fatca	NOUN
ftr-332	3139	28	may	may	AUX
ftr-332	3139	29	cause	cause	VERB
ftr-332	3139	30	tax	tax	NOUN
ftr-332	3139	31	return	return	NOUN
ftr-332	3139	32	preparers	preparer	NOUN
ftr-332	3139	33	to	to	PART
ftr-332	3139	34	become	become	VERB
ftr-332	3139	35	confused	confused	ADJ
ftr-332	3139	36	.	.	PUNCT
ftr-332	3140	1	ir-2011	ir-2011	NOUN
ftr-332	3140	2	-	-	PUNCT
ftr-332	3140	3	117	117	NUM
ftr-332	3140	4	,	,	PUNCT
ftr-332	3140	5	dec	dec	PROPN
ftr-332	3140	6	.	.	PROPN
ftr-332	3140	7	14	14	NUM
ftr-332	3140	8	,	,	PUNCT
ftr-332	3140	9	2011	2011	NUM
ftr-332	3140	10	.	.	PUNCT
ftr-332	3141	1	an	an	DET
ftr-332	3141	2	information	information	NOUN
ftr-332	3141	3	return	return	NOUN
ftr-332	3141	4	on	on	ADP
ftr-332	3141	5	form	form	NOUN
ftr-332	3141	6	8938	8938	NUM
ftr-332	3141	7	must	must	AUX
ftr-332	3141	8	be	be	AUX
ftr-332	3141	9	filed	file	VERB
ftr-332	3141	10	by	by	ADP
ftr-332	3141	11	individuals	individual	NOUN
ftr-332	3141	12	with	with	ADP
ftr-332	3141	13	more	more	ADJ
ftr-332	3141	14	than	than	ADP
ftr-332	3141	15	the	the	DET
ftr-332	3141	16	threshold	threshold	NOUN
ftr-332	3141	17	amount	amount	NOUN
ftr-332	3141	18	for	for	ADP
ftr-332	3141	19	foreign	foreign	ADJ
ftr-332	3141	20	financial	financial	ADJ
ftr-332	3141	21	assets	asset	NOUN
ftr-332	3141	22	.	.	PUNCT
ftr-332	3142	1	it	it	PRON
ftr-332	3142	2	will	will	AUX
ftr-332	3142	3	serve	serve	VERB
ftr-332	3142	4	as	as	ADP
ftr-332	3142	5	a	a	DET
ftr-332	3142	6	check	check	NOUN
ftr-332	3142	7	on	on	ADP
ftr-332	3142	8	foreign	foreign	ADJ
ftr-332	3142	9	financial	financial	ADJ
ftr-332	3142	10	institutions	institution	NOUN
ftr-332	3142	11	providing	provide	VERB
ftr-332	3142	12	form	form	NOUN
ftr-332	3142	13	1099	1099	NUM
ftr-332	3142	14	with	with	ADP
ftr-332	3142	15	respect	respect	NOUN
ftr-332	3142	16	to	to	ADP
ftr-332	3142	17	income	income	NOUN
ftr-332	3142	18	from	from	ADP
ftr-332	3142	19	such	such	ADJ
ftr-332	3142	20	assets	asset	NOUN
ftr-332	3142	21	.	.	PUNCT
ftr-332	3143	1	f.	f.	PROPN
ftr-332	3143	2	♪	♪	PROPN
ftr-332	3143	3	♫	♫	PUNCT
ftr-332	3144	1	―this	―this	PRON
ftr-332	3144	2	is	be	AUX
ftr-332	3144	3	a	a	DET
ftr-332	3144	4	song	song	NOUN
ftr-332	3144	5	that	that	PRON
ftr-332	3144	6	does	do	AUX
ftr-332	3144	7	n’t	not	PART
ftr-332	3144	8	end	end	VERB
ftr-332	3144	9	/	/	PUNCT
ftr-332	3144	10	it	it	PRON
ftr-332	3144	11	goes	go	VERB
ftr-332	3144	12	on	on	ADV
ftr-332	3144	13	and	and	CCONJ
ftr-332	3144	14	on	on	ADV
ftr-332	3144	15	,	,	PUNCT
ftr-332	3144	16	my	my	PRON
ftr-332	3144	17	friend	friend	NOUN
ftr-332	3144	18	…	…	PUNCT
ftr-332	3144	19	.‖	.‖	PROPN
ftr-332	3144	20	♫	♫	PROPN
ftr-332	3144	21	♪	♪	PROPN
ftr-332	3144	22	third	third	ADJ
ftr-332	3144	23	(	(	PUNCT
ftr-332	3144	24	or	or	CCONJ
ftr-332	3144	25	fourth	fourth	ADJ
ftr-332	3144	26	)	)	PUNCT
ftr-332	3144	27	voluntary	voluntary	ADJ
ftr-332	3144	28	disclosure	disclosure	NOUN
ftr-332	3144	29	program	program	NOUN
ftr-332	3144	30	is	be	AUX
ftr-332	3144	31	announced	announce	VERB
ftr-332	3144	32	.	.	PUNCT
ftr-332	3145	1	ir-2012	ir-2012	NOUN
ftr-332	3145	2	-	-	PUNCT
ftr-332	3145	3	5	5	NUM
ftr-332	3145	4	(	(	PUNCT
ftr-332	3145	5	1/9/12	1/9/12	NUM
ftr-332	3145	6	)	)	PUNCT
ftr-332	3145	7	.	.	PUNCT
ftr-332	3146	1	the	the	DET
ftr-332	3146	2	irs	irs	PROPN
ftr-332	3146	3	has	have	AUX
ftr-332	3146	4	announced	announce	VERB
ftr-332	3146	5	the	the	DET
ftr-332	3146	6	reopening	reopening	NOUN
ftr-332	3146	7	of	of	ADP
ftr-332	3146	8	the	the	DET
ftr-332	3146	9	offshore	offshore	ADJ
ftr-332	3146	10	voluntary	voluntary	ADJ
ftr-332	3146	11	disclosure	disclosure	NOUN
ftr-332	3146	12	program	program	NOUN
ftr-332	3146	13	(	(	PUNCT
ftr-332	3146	14	ovdp	ovdp	PROPN
ftr-332	3146	15	)	)	PUNCT
ftr-332	3146	16	following	follow	VERB
ftr-332	3146	17	the	the	DET
ftr-332	3146	18	closure	closure	NOUN
ftr-332	3146	19	of	of	ADP
ftr-332	3146	20	the	the	DET
ftr-332	3146	21	2011	2011	NUM
ftr-332	3146	22	and	and	CCONJ
ftr-332	3146	23	2009	2009	NUM
ftr-332	3146	24	programs	program	NOUN
ftr-332	3146	25	.	.	PUNCT
ftr-332	3147	1	there	there	PRON
ftr-332	3147	2	is	be	VERB
ftr-332	3147	3	no	no	DET
ftr-332	3147	4	set	set	NOUN
ftr-332	3147	5	deadline	deadline	NOUN
ftr-332	3147	6	within	within	ADP
ftr-332	3147	7	which	which	PRON
ftr-332	3147	8	to	to	PART
ftr-332	3147	9	apply	apply	VERB
ftr-332	3147	10	,	,	PUNCT
ftr-332	3147	11	but	but	CCONJ
ftr-332	3147	12	the	the	DET
ftr-332	3147	13	program	program	NOUN
ftr-332	3147	14	could	could	AUX
ftr-332	3147	15	be	be	AUX
ftr-332	3147	16	changed	change	VERB
ftr-332	3147	17	or	or	CCONJ
ftr-332	3147	18	terminated	terminate	VERB
ftr-332	3147	19	at	at	ADP
ftr-332	3147	20	any	any	DET
ftr-332	3147	21	time	time	NOUN
ftr-332	3147	22	.	.	PUNCT
ftr-332	3148	1	the	the	DET
ftr-332	3148	2	penalty	penalty	NOUN
ftr-332	3148	3	structure	structure	NOUN
ftr-332	3148	4	for	for	ADP
ftr-332	3148	5	the	the	DET
ftr-332	3148	6	program	program	NOUN
ftr-332	3148	7	will	will	AUX
ftr-332	3148	8	be	be	AUX
ftr-332	3148	9	similar	similar	ADJ
ftr-332	3148	10	to	to	ADP
ftr-332	3148	11	the	the	DET
ftr-332	3148	12	2011	2011	NUM
ftr-332	3148	13	program	program	NOUN
ftr-332	3148	14	except	except	SCONJ
ftr-332	3148	15	the	the	DET
ftr-332	3148	16	highest	high	ADJ
ftr-332	3148	17	penalty	penalty	NOUN
ftr-332	3148	18	will	will	AUX
ftr-332	3148	19	be	be	AUX
ftr-332	3148	20	27.5	27.5	NUM
ftr-332	3148	21	percent	percent	NOUN
ftr-332	3148	22	instead	instead	ADV
ftr-332	3148	23	of	of	ADP
ftr-332	3148	24	25	25	NUM
ftr-332	3148	25	percent	percent	NOUN
ftr-332	3148	26	.	.	PUNCT
ftr-332	3149	1	details	detail	NOUN
ftr-332	3149	2	will	will	AUX
ftr-332	3149	3	be	be	AUX
ftr-332	3149	4	available	available	ADJ
ftr-332	3149	5	on	on	ADP
ftr-332	3149	6	the	the	DET
ftr-332	3149	7	irs	irs	PROPN
ftr-332	3149	8	website	website	NOUN
ftr-332	3149	9	in	in	ADP
ftr-332	3149	10	february	february	PROPN
ftr-332	3149	11	2012	2012	NUM
ftr-332	3149	12	.	.	PUNCT
ftr-332	3150	1	2	2	X
ftr-332	3150	2	.	.	X
ftr-332	3150	3	since	since	SCONJ
ftr-332	3150	4	the	the	DET
ftr-332	3150	5	same	same	ADJ
ftr-332	3150	6	penalty	penalty	NOUN
ftr-332	3150	7	statute	statute	NOUN
ftr-332	3150	8	applies	apply	VERB
ftr-332	3150	9	,	,	PUNCT
ftr-332	3150	10	the	the	DET
ftr-332	3150	11	principle	principle	NOUN
ftr-332	3150	12	of	of	ADP
ftr-332	3150	13	this	this	DET
ftr-332	3150	14	estate	estate	NOUN
ftr-332	3150	15	tax	tax	NOUN
ftr-332	3150	16	penalty	penalty	NOUN
ftr-332	3150	17	case	case	NOUN
ftr-332	3150	18	should	should	AUX
ftr-332	3150	19	also	also	ADV
ftr-332	3150	20	apply	apply	VERB
ftr-332	3150	21	to	to	ADP
ftr-332	3150	22	late	late	ADJ
ftr-332	3150	23	payment	payment	NOUN
ftr-332	3150	24	of	of	ADP
ftr-332	3150	25	income	income	NOUN
ftr-332	3150	26	taxes	taxis	NOUN
ftr-332	3150	27	.	.	PUNCT
ftr-332	3151	1	baccei	baccei	PROPN
ftr-332	3151	2	v.	v.	PROPN
ftr-332	3151	3	united	united	PROPN
ftr-332	3151	4	states	states	PROPN
ftr-332	3151	5	,	,	PUNCT
ftr-332	3151	6	632	632	NUM
ftr-332	3151	7	f.3d	f.3d	NUM
ftr-332	3151	8	1140	1140	NUM
ftr-332	3151	9	(	(	PUNCT
ftr-332	3151	10	9th	9th	ADJ
ftr-332	3151	11	cir	cir	NOUN
ftr-332	3151	12	.	.	PUNCT
ftr-332	3152	1	2/16/11	2/16/11	NUM
ftr-332	3152	2	)	)	PUNCT
ftr-332	3152	3	.	.	PUNCT
ftr-332	3153	1	in	in	ADP
ftr-332	3153	2	united	united	PROPN
ftr-332	3153	3	states	states	PROPN
ftr-332	3153	4	v.	v.	ADP
ftr-332	3153	5	boyle	boyle	PROPN
ftr-332	3153	6	,	,	PUNCT
ftr-332	3153	7	469	469	NUM
ftr-332	3153	8	u.s	u.s	PROPN
ftr-332	3153	9	.	.	PROPN
ftr-332	3153	10	241	241	NUM
ftr-332	3153	11	(	(	PUNCT
ftr-332	3153	12	1985	1985	NUM
ftr-332	3153	13	)	)	PUNCT
ftr-332	3153	14	,	,	PUNCT
ftr-332	3153	15	which	which	PRON
ftr-332	3153	16	involved	involve	VERB
ftr-332	3153	17	a	a	DET
ftr-332	3153	18	§	§	PROPN
ftr-332	3153	19	6651(a)(1	6651(a)(1	NOUN
ftr-332	3153	20	)	)	PUNCT
ftr-332	3153	21	penalty	penalty	NOUN
ftr-332	3153	22	for	for	ADP
ftr-332	3153	23	failure	failure	NOUN
ftr-332	3153	24	to	to	AUX
ftr-332	3153	25	timely	timely	ADV
ftr-332	3153	26	file	file	VERB
ftr-332	3153	27	an	an	DET
ftr-332	3153	28	failure	failure	NOUN
ftr-332	3153	29	to	to	ADP
ftr-332	3153	30	an	an	DET
ftr-332	3153	31	estate	estate	NOUN
ftr-332	3153	32	tax	tax	NOUN
ftr-332	3153	33	return	return	NOUN
ftr-332	3153	34	,	,	PUNCT
ftr-332	3153	35	the	the	DET
ftr-332	3153	36	supreme	supreme	PROPN
ftr-332	3153	37	court	court	PROPN
ftr-332	3153	38	held	hold	VERB
ftr-332	3153	39	that	that	DET
ftr-332	3153	40	reliance	reliance	NOUN
ftr-332	3153	41	on	on	ADP
ftr-332	3153	42	an	an	DET
ftr-332	3153	43	accountant	accountant	NOUN
ftr-332	3153	44	,	,	PUNCT
ftr-332	3153	45	lawyer	lawyer	NOUN
ftr-332	3153	46	,	,	PUNCT
ftr-332	3153	47	or	or	CCONJ
ftr-332	3153	48	other	other	ADJ
ftr-332	3153	49	agent	agent	NOUN
ftr-332	3153	50	to	to	PART
ftr-332	3153	51	file	file	VERB
ftr-332	3153	52	the	the	DET
ftr-332	3153	53	return	return	NOUN
ftr-332	3153	54	is	be	AUX
ftr-332	3153	55	not	not	PART
ftr-332	3153	56	―reasonable	―reasonable	ADJ
ftr-332	3153	57	cause‖	cause‖	NOUN
ftr-332	3153	58	for	for	ADP
ftr-332	3153	59	late	late	ADJ
ftr-332	3153	60	filing	filing	NOUN
ftr-332	3153	61	.	.	PUNCT
ftr-332	3154	1	in	in	ADP
ftr-332	3154	2	another	another	DET
ftr-332	3154	3	estate	estate	NOUN
ftr-332	3154	4	tax	tax	NOUN
ftr-332	3154	5	case	case	NOUN
ftr-332	3154	6	,	,	PUNCT
ftr-332	3154	7	the	the	DET
ftr-332	3154	8	ninth	ninth	ADJ
ftr-332	3154	9	circuit	circuit	NOUN
ftr-332	3154	10	(	(	PUNCT
ftr-332	3154	11	judge	judge	NOUN
ftr-332	3154	12	burgess	burgess	PROPN
ftr-332	3154	13	)	)	PUNCT
ftr-332	3154	14	extended	extend	VERB
ftr-332	3154	15	this	this	DET
ftr-332	3154	16	principle	principle	NOUN
ftr-332	3154	17	to	to	ADP
ftr-332	3154	18	the	the	DET
ftr-332	3154	19	§	§	PROPN
ftr-332	3154	20	6651(b	6651(b	NOUN
ftr-332	3154	21	)	)	PUNCT
ftr-332	3154	22	penalty	penalty	NOUN
ftr-332	3154	23	to	to	PART
ftr-332	3154	24	timely	timely	ADV
ftr-332	3154	25	pay	pay	VERB
ftr-332	3154	26	a	a	DET
ftr-332	3154	27	tax	tax	NOUN
ftr-332	3154	28	,	,	PUNCT
ftr-332	3154	29	holding	hold	VERB
ftr-332	3154	30	that	that	SCONJ
ftr-332	3154	31	the	the	DET
ftr-332	3154	32	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3154	33	reliance	reliance	NOUN
ftr-332	3154	34	on	on	ADP
ftr-332	3154	35	an	an	DET
ftr-332	3154	36	accountant	accountant	NOUN
ftr-332	3154	37	,	,	PUNCT
ftr-332	3154	38	lawyer	lawyer	NOUN
ftr-332	3154	39	,	,	PUNCT
ftr-332	3154	40	or	or	CCONJ
ftr-332	3154	41	other	other	ADJ
ftr-332	3154	42	tax	tax	NOUN
ftr-332	3154	43	advisor	advisor	NOUN
ftr-332	3154	44	to	to	PART
ftr-332	3154	45	seek	seek	VERB
ftr-332	3154	46	an	an	DET
ftr-332	3154	47	extension	extension	NOUN
ftr-332	3154	48	of	of	ADP
ftr-332	3154	49	time	time	NOUN
ftr-332	3154	50	to	to	PART
ftr-332	3154	51	pay	pay	VERB
ftr-332	3154	52	the	the	DET
ftr-332	3154	53	estate	estate	NOUN
ftr-332	3154	54	tax	tax	NOUN
ftr-332	3154	55	was	be	AUX
ftr-332	3154	56	not	not	PART
ftr-332	3154	57	―reasonable	―reasonable	ADJ
ftr-332	3154	58	cause‖	cause‖	NOUN
ftr-332	3154	59	for	for	ADP
ftr-332	3154	60	the	the	DET
ftr-332	3154	61	late	late	ADJ
ftr-332	3154	62	payment	payment	NOUN
ftr-332	3154	63	.	.	PUNCT
ftr-332	3155	1	3	3	X
ftr-332	3155	2	.	.	X
ftr-332	3155	3	the	the	DET
ftr-332	3155	4	tax	tax	NOUN
ftr-332	3155	5	court	court	NOUN
ftr-332	3155	6	wo	will	AUX
ftr-332	3155	7	n’t	not	PART
ftr-332	3155	8	waste	waste	VERB
ftr-332	3155	9	time	time	NOUN
ftr-332	3155	10	or	or	CCONJ
ftr-332	3155	11	paper	paper	NOUN
ftr-332	3155	12	on	on	ADP
ftr-332	3155	13	frivolous	frivolous	ADJ
ftr-332	3155	14	arguments	argument	NOUN
ftr-332	3155	15	!	!	PUNCT
ftr-332	3156	1	or	or	CCONJ
ftr-332	3156	2	will	will	AUX
ftr-332	3156	3	it	it	PRON
ftr-332	3156	4	?	?	PUNCT
ftr-332	3157	1	wnuck	wnuck	PROPN
ftr-332	3157	2	v.	v.	ADP
ftr-332	3157	3	commissioner	commissioner	NOUN
ftr-332	3157	4	,	,	PUNCT
ftr-332	3157	5	136	136	NUM
ftr-332	3157	6	t.c	t.c	NOUN
ftr-332	3157	7	.	.	PROPN
ftr-332	3158	1	498	498	NUM
ftr-332	3158	2	(	(	PUNCT
ftr-332	3158	3	5/31/11	5/31/11	NUM
ftr-332	3158	4	)	)	PUNCT
ftr-332	3158	5	.	.	PUNCT
ftr-332	3159	1	the	the	DET
ftr-332	3159	2	irs	irs	PROPN
ftr-332	3159	3	determined	determine	VERB
ftr-332	3159	4	a	a	DET
ftr-332	3159	5	deficiency	deficiency	NOUN
ftr-332	3159	6	based	base	VERB
ftr-332	3159	7	on	on	ADP
ftr-332	3159	8	the	the	DET
ftr-332	3159	9	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3159	10	unreported	unreported	ADJ
ftr-332	3159	11	wages	wage	NOUN
ftr-332	3159	12	.	.	PUNCT
ftr-332	3160	1	at	at	ADP
ftr-332	3160	2	the	the	DET
ftr-332	3160	3	trial	trial	NOUN
ftr-332	3160	4	the	the	DET
ftr-332	3160	5	taxpayer	taxpayer	NOUN
ftr-332	3160	6	admitted	admit	VERB
ftr-332	3160	7	,	,	PUNCT
ftr-332	3160	8	―i	―i	PROPN
ftr-332	3160	9	exchanged	exchange	VERB
ftr-332	3160	10	my	my	PRON
ftr-332	3160	11	skilled	skilled	ADJ
ftr-332	3160	12	labor	labor	NOUN
ftr-332	3160	13	and	and	CCONJ
ftr-332	3160	14	knowledge	knowledge	NOUN
ftr-332	3160	15	for	for	ADP
ftr-332	3160	16	pay.‖	pay.‖	NUM
ftr-332	3160	17	in	in	ADP
ftr-332	3160	18	a	a	DET
ftr-332	3160	19	bench	bench	NOUN
ftr-332	3160	20	opinion	opinion	NOUN
ftr-332	3160	21	the	the	DET
ftr-332	3160	22	tax	tax	NOUN
ftr-332	3160	23	court	court	NOUN
ftr-332	3160	24	sustained	sustain	VERB
ftr-332	3160	25	the	the	DET
ftr-332	3160	26	deficiency	deficiency	NOUN
ftr-332	3160	27	,	,	PUNCT
ftr-332	3160	28	ruling	rule	VERB
ftr-332	3160	29	that	that	SCONJ
ftr-332	3160	30	the	the	DET
ftr-332	3160	31	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3160	32	arguments	argument	NOUN
ftr-332	3160	33	were	be	AUX
ftr-332	3160	34	frivolous	frivolous	ADJ
ftr-332	3160	35	,	,	PUNCT
ftr-332	3160	36	imposed	impose	VERB
ftr-332	3160	37	a	a	DET
ftr-332	3160	38	$	$	SYM
ftr-332	3160	39	1,000	1,000	NUM
ftr-332	3160	40	§	§	PROPN
ftr-332	3160	41	6673(a	6673(a	ADJ
ftr-332	3160	42	)	)	PUNCT
ftr-332	3160	43	penalty	penalty	NOUN
ftr-332	3160	44	,	,	PUNCT
ftr-332	3160	45	and	and	CCONJ
ftr-332	3160	46	warned	warn	VERB
ftr-332	3160	47	the	the	DET
ftr-332	3160	48	taxpayer	taxpayer	NOUN
ftr-332	3160	49	that	that	SCONJ
ftr-332	3160	50	if	if	SCONJ
ftr-332	3160	51	he	he	PRON
ftr-332	3160	52	repeated	repeat	VERB
ftr-332	3160	53	his	his	PRON
ftr-332	3160	54	frivolous	frivolous	ADJ
ftr-332	3160	55	positions	position	NOUN
ftr-332	3160	56	he	he	PRON
ftr-332	3160	57	faced	face	VERB
ftr-332	3160	58	the	the	DET
ftr-332	3160	59	risk	risk	NOUN
ftr-332	3160	60	of	of	ADP
ftr-332	3160	61	a	a	DET
ftr-332	3160	62	larger	large	ADJ
ftr-332	3160	63	penalty	penalty	NOUN
ftr-332	3160	64	.	.	PUNCT
ftr-332	3161	1	on	on	ADP
ftr-332	3161	2	the	the	DET
ftr-332	3161	3	338	338	NUM
ftr-332	3161	4	florida	florida	PROPN
ftr-332	3161	5	tax	tax	NOUN
ftr-332	3161	6	review	review	NOUN
ftr-332	3161	7	[	[	X
ftr-332	3161	8	vol	vol	NOUN
ftr-332	3161	9	.	.	PUNCT
ftr-332	3162	1	12:5	12:5	NUM
ftr-332	3162	2	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3162	3	motion	motion	NOUN
ftr-332	3162	4	for	for	ADP
ftr-332	3162	5	reconsideration	reconsideration	NOUN
ftr-332	3162	6	on	on	ADP
ftr-332	3162	7	the	the	DET
ftr-332	3162	8	grounds	ground	NOUN
ftr-332	3162	9	that	that	SCONJ
ftr-332	3162	10	the	the	DET
ftr-332	3162	11	court	court	NOUN
ftr-332	3162	12	had	have	AUX
ftr-332	3162	13	not	not	PART
ftr-332	3162	14	adequately	adequately	ADV
ftr-332	3162	15	addressed	address	VERB
ftr-332	3162	16	his	his	PRON
ftr-332	3162	17	arguments	argument	NOUN
ftr-332	3162	18	,	,	PUNCT
ftr-332	3162	19	judge	judge	PROPN
ftr-332	3162	20	gustafson	gustafson	PROPN
ftr-332	3162	21	wrote	write	VERB
ftr-332	3162	22	a	a	DET
ftr-332	3162	23	magisterial	magisterial	ADJ
ftr-332	3162	24	full	full	ADJ
ftr-332	3162	25	opinion	opinion	NOUN
ftr-332	3162	26	,	,	PUNCT
ftr-332	3162	27	denying	deny	VERB
ftr-332	3162	28	the	the	DET
ftr-332	3162	29	motion	motion	NOUN
ftr-332	3162	30	for	for	ADP
ftr-332	3162	31	reconsideration	reconsideration	NOUN
ftr-332	3162	32	and	and	CCONJ
ftr-332	3162	33	holding	hold	VERB
ftr-332	3162	34	that	that	SCONJ
ftr-332	3162	35	the	the	DET
ftr-332	3162	36	taxpayer	taxpayer	NOUN
ftr-332	3162	37	was	be	AUX
ftr-332	3162	38	not	not	PART
ftr-332	3162	39	entitled	entitle	VERB
ftr-332	3162	40	to	to	ADP
ftr-332	3162	41	a	a	DET
ftr-332	3162	42	court	court	NOUN
ftr-332	3162	43	opinion	opinion	NOUN
ftr-332	3162	44	addressing	address	VERB
ftr-332	3162	45	his	his	PRON
ftr-332	3162	46	frivolous	frivolous	ADJ
ftr-332	3162	47	arguments	argument	NOUN
ftr-332	3162	48	.	.	PUNCT
ftr-332	3163	1	while	while	SCONJ
ftr-332	3163	2	the	the	DET
ftr-332	3163	3	opinion	opinion	NOUN
ftr-332	3163	4	did	do	AUX
ftr-332	3163	5	not	not	PART
ftr-332	3163	6	directly	directly	ADV
ftr-332	3163	7	answer	answer	VERB
ftr-332	3163	8	the	the	DET
ftr-332	3163	9	substance	substance	NOUN
ftr-332	3163	10	of	of	ADP
ftr-332	3163	11	the	the	DET
ftr-332	3163	12	frivolous	frivolous	ADJ
ftr-332	3163	13	arguments	argument	NOUN
ftr-332	3163	14	,	,	PUNCT
ftr-332	3163	15	it	it	PRON
ftr-332	3163	16	did	do	AUX
ftr-332	3163	17	show	show	VERB
ftr-332	3163	18	why	why	SCONJ
ftr-332	3163	19	the	the	DET
ftr-332	3163	20	arguments	argument	NOUN
ftr-332	3163	21	were	be	AUX
ftr-332	3163	22	frivolous	frivolous	ADJ
ftr-332	3163	23	.	.	PUNCT
ftr-332	3164	1	it	it	PRON
ftr-332	3164	2	also	also	ADV
ftr-332	3164	3	increased	increase	VERB
ftr-332	3164	4	the	the	DET
ftr-332	3164	5	penalty	penalty	NOUN
ftr-332	3164	6	to	to	ADP
ftr-332	3164	7	$	$	SYM
ftr-332	3164	8	5,000	5,000	NUM
ftr-332	3164	9	,	,	PUNCT
ftr-332	3164	10	and	and	CCONJ
ftr-332	3164	11	warned	warn	VERB
ftr-332	3164	12	taxpayer	taxpayer	NOUN
ftr-332	3164	13	that	that	SCONJ
ftr-332	3164	14	further	far	ADV
ftr-332	3164	15	frivolous	frivolous	ADJ
ftr-332	3164	16	arguments	argument	NOUN
ftr-332	3164	17	would	would	AUX
ftr-332	3164	18	subject	subject	VERB
ftr-332	3164	19	him	he	PRON
ftr-332	3164	20	to	to	ADP
ftr-332	3164	21	a	a	DET
ftr-332	3164	22	penalty	penalty	NOUN
ftr-332	3164	23	of	of	ADP
ftr-332	3164	24	up	up	ADP
ftr-332	3164	25	to	to	PART
ftr-332	3164	26	$	$	SYM
ftr-332	3164	27	25,000	25,000	NUM
ftr-332	3164	28	.	.	PUNCT
ftr-332	3165	1			PROPN
ftr-332	3165	2	judge	judge	PROPN
ftr-332	3165	3	gustafson	gustafson	PROPN
ftr-332	3165	4	stated	state	VERB
ftr-332	3165	5	at	at	ADP
ftr-332	3165	6	the	the	DET
ftr-332	3165	7	outset	outset	NOUN
ftr-332	3165	8	:	:	PUNCT
ftr-332	3165	9	if	if	SCONJ
ftr-332	3165	10	one	one	PRON
ftr-332	3165	11	is	be	AUX
ftr-332	3165	12	genuinely	genuinely	ADV
ftr-332	3165	13	seeking	seek	VERB
ftr-332	3165	14	the	the	DET
ftr-332	3165	15	truth	truth	NOUN
ftr-332	3165	16	,	,	PUNCT
ftr-332	3165	17	if	if	SCONJ
ftr-332	3165	18	he	he	PRON
ftr-332	3165	19	focuses	focus	VERB
ftr-332	3165	20	on	on	ADP
ftr-332	3165	21	what	what	PRON
ftr-332	3165	22	is	be	AUX
ftr-332	3165	23	relevant	relevant	ADJ
ftr-332	3165	24	,	,	PUNCT
ftr-332	3165	25	and	and	CCONJ
ftr-332	3165	26	if	if	SCONJ
ftr-332	3165	27	he	he	PRON
ftr-332	3165	28	confines	confine	VERB
ftr-332	3165	29	himself	himself	PRON
ftr-332	3165	30	to	to	ADP
ftr-332	3165	31	good	good	ADJ
ftr-332	3165	32	sense	sense	NOUN
ftr-332	3165	33	and	and	CCONJ
ftr-332	3165	34	logic	logic	NOUN
ftr-332	3165	35	,	,	PUNCT
ftr-332	3165	36	then	then	ADV
ftr-332	3165	37	the	the	DET
ftr-332	3165	38	number	number	NOUN
ftr-332	3165	39	of	of	ADP
ftr-332	3165	40	serious	serious	ADJ
ftr-332	3165	41	arguments	argument	NOUN
ftr-332	3165	42	he	he	PRON
ftr-332	3165	43	can	can	AUX
ftr-332	3165	44	make	make	VERB
ftr-332	3165	45	on	on	ADP
ftr-332	3165	46	a	a	DET
ftr-332	3165	47	given	give	VERB
ftr-332	3165	48	point	point	NOUN
ftr-332	3165	49	is	be	AUX
ftr-332	3165	50	limited	limited	ADJ
ftr-332	3165	51	.	.	PUNCT
ftr-332	3166	1	however	however	ADV
ftr-332	3166	2	,	,	PUNCT
ftr-332	3166	3	if	if	SCONJ
ftr-332	3166	4	one	one	PRON
ftr-332	3166	5	is	be	AUX
ftr-332	3166	6	already	already	ADV
ftr-332	3166	7	committed	commit	VERB
ftr-332	3166	8	to	to	ADP
ftr-332	3166	9	a	a	DET
ftr-332	3166	10	position	position	NOUN
ftr-332	3166	11	regardless	regardless	ADV
ftr-332	3166	12	of	of	ADP
ftr-332	3166	13	its	its	PRON
ftr-332	3166	14	truth	truth	NOUN
ftr-332	3166	15	,	,	PUNCT
ftr-332	3166	16	if	if	SCONJ
ftr-332	3166	17	he	he	PRON
ftr-332	3166	18	is	be	AUX
ftr-332	3166	19	willing	willing	ADJ
ftr-332	3166	20	to	to	PART
ftr-332	3166	21	say	say	VERB
ftr-332	3166	22	anything	anything	PRON
ftr-332	3166	23	,	,	PUNCT
ftr-332	3166	24	if	if	SCONJ
ftr-332	3166	25	he	he	PRON
ftr-332	3166	26	is	be	AUX
ftr-332	3166	27	willing	willing	ADJ
ftr-332	3166	28	to	to	PART
ftr-332	3166	29	ignore	ignore	VERB
ftr-332	3166	30	relevance	relevance	NOUN
ftr-332	3166	31	,	,	PUNCT
ftr-332	3166	32	good	good	ADJ
ftr-332	3166	33	sense	sense	NOUN
ftr-332	3166	34	,	,	PUNCT
ftr-332	3166	35	and	and	CCONJ
ftr-332	3166	36	logic	logic	NOUN
ftr-332	3166	37	,	,	PUNCT
ftr-332	3166	38	and	and	CCONJ
ftr-332	3166	39	if	if	SCONJ
ftr-332	3166	40	he	he	PRON
ftr-332	3166	41	is	be	AUX
ftr-332	3166	42	simply	simply	ADV
ftr-332	3166	43	looking	look	VERB
ftr-332	3166	44	for	for	ADP
ftr-332	3166	45	subjects	subject	NOUN
ftr-332	3166	46	and	and	CCONJ
ftr-332	3166	47	predicates	predicate	NOUN
ftr-332	3166	48	to	to	PART
ftr-332	3166	49	put	put	VERB
ftr-332	3166	50	together	together	ADV
ftr-332	3166	51	into	into	ADP
ftr-332	3166	52	sentences	sentence	NOUN
ftr-332	3166	53	in	in	ADP
ftr-332	3166	54	ostensible	ostensible	ADJ
ftr-332	3166	55	support	support	NOUN
ftr-332	3166	56	of	of	ADP
ftr-332	3166	57	a	a	DET
ftr-332	3166	58	given	give	VERB
ftr-332	3166	59	point	point	NOUN
ftr-332	3166	60	,	,	PUNCT
ftr-332	3166	61	then	then	ADV
ftr-332	3166	62	the	the	DET
ftr-332	3166	63	number	number	NOUN
ftr-332	3166	64	of	of	ADP
ftr-332	3166	65	frivolous	frivolous	ADJ
ftr-332	3166	66	arguments	argument	NOUN
ftr-332	3166	67	that	that	SCONJ
ftr-332	3166	68	he	he	PRON
ftr-332	3166	69	can	can	AUX
ftr-332	3166	70	make	make	VERB
ftr-332	3166	71	on	on	ADP
ftr-332	3166	72	that	that	DET
ftr-332	3166	73	point	point	NOUN
ftr-332	3166	74	is	be	AUX
ftr-332	3166	75	effectively	effectively	ADV
ftr-332	3166	76	limitless	limitless	ADJ
ftr-332	3166	77	.	.	PUNCT
ftr-332	3167	1	when	when	SCONJ
ftr-332	3167	2	each	each	DET
ftr-332	3167	3	frivolous	frivolous	ADJ
ftr-332	3167	4	argument	argument	NOUN
ftr-332	3167	5	is	be	AUX
ftr-332	3167	6	answered	answer	VERB
ftr-332	3167	7	,	,	PUNCT
ftr-332	3167	8	there	there	PRON
ftr-332	3167	9	is	be	VERB
ftr-332	3167	10	always	always	ADV
ftr-332	3167	11	another	another	PRON
ftr-332	3167	12	,	,	PUNCT
ftr-332	3167	13	as	as	ADV
ftr-332	3167	14	long	long	ADV
ftr-332	3167	15	as	as	SCONJ
ftr-332	3167	16	there	there	PRON
ftr-332	3167	17	are	be	VERB
ftr-332	3167	18	words	word	NOUN
ftr-332	3167	19	to	to	PART
ftr-332	3167	20	be	be	AUX
ftr-332	3167	21	uttered	utter	VERB
ftr-332	3167	22	.	.	PUNCT
ftr-332	3168	1	such	such	ADJ
ftr-332	3168	2	arguments	argument	NOUN
ftr-332	3168	3	are	be	AUX
ftr-332	3168	4	without	without	ADP
ftr-332	3168	5	number	number	NOUN
ftr-332	3168	6	.	.	PUNCT
ftr-332	3169	1	consequently	consequently	ADV
ftr-332	3169	2	,	,	PUNCT
ftr-332	3169	3	a	a	DET
ftr-332	3169	4	court	court	NOUN
ftr-332	3169	5	that	that	PRON
ftr-332	3169	6	decides	decide	VERB
ftr-332	3169	7	cases	case	NOUN
ftr-332	3169	8	brought	bring	VERB
ftr-332	3169	9	by	by	ADP
ftr-332	3169	10	persons	person	NOUN
ftr-332	3169	11	willing	willing	ADJ
ftr-332	3169	12	to	to	PART
ftr-332	3169	13	make	make	VERB
ftr-332	3169	14	frivolous	frivolous	ADJ
ftr-332	3169	15	arguments	argument	NOUN
ftr-332	3169	16	–	–	PUNCT
ftr-332	3169	17	such	such	ADJ
ftr-332	3169	18	as	as	ADP
ftr-332	3169	19	―tax	―tax	PROPN
ftr-332	3169	20	protesters‖	protesters‖	NUM
ftr-332	3169	21	or	or	CCONJ
ftr-332	3169	22	―tax	―tax	PROPN
ftr-332	3169	23	defiers‖	defiers‖	PROPN
ftr-332	3170	1	[	[	X
ftr-332	3170	2	fn	fn	NOUN
ftr-332	3170	3	.	.	NOUN
ftr-332	3170	4	2	2	NUM
ftr-332	3170	5	]	]	PUNCT
ftr-332	3170	6	–	–	PUNCT
ftr-332	3170	7	would	would	AUX
ftr-332	3170	8	by	by	ADP
ftr-332	3170	9	definition	definition	NOUN
ftr-332	3170	10	never	never	ADV
ftr-332	3170	11	be	be	AUX
ftr-332	3170	12	finished	finish	VERB
ftr-332	3170	13	with	with	ADP
ftr-332	3170	14	the	the	DET
ftr-332	3170	15	task	task	NOUN
ftr-332	3170	16	of	of	ADP
ftr-332	3170	17	answering	answer	VERB
ftr-332	3170	18	those	those	DET
ftr-332	3170	19	frivolous	frivolous	ADJ
ftr-332	3170	20	arguments	argument	NOUN
ftr-332	3170	21	.	.	PUNCT
ftr-332	3171	1			PRON
ftr-332	3171	2	that	that	SCONJ
ftr-332	3171	3	notable	notable	ADJ
ftr-332	3171	4	footnote	footnote	NOUN
ftr-332	3171	5	[	[	X
ftr-332	3171	6	fn	fn	NOUN
ftr-332	3171	7	.	.	NOUN
ftr-332	3171	8	2	2	NUM
ftr-332	3171	9	]	]	PUNCT
ftr-332	3171	10	explained	explain	VERB
ftr-332	3171	11	as	as	SCONJ
ftr-332	3171	12	follows	follow	VERB
ftr-332	3171	13	:	:	PUNCT
ftr-332	3171	14	persons	person	NOUN
ftr-332	3171	15	who	who	PRON
ftr-332	3171	16	make	make	VERB
ftr-332	3171	17	frivolous	frivolous	ADJ
ftr-332	3171	18	anti	anti	ADJ
ftr-332	3171	19	-	-	ADJ
ftr-332	3171	20	tax	tax	ADJ
ftr-332	3171	21	arguments	argument	NOUN
ftr-332	3171	22	have	have	AUX
ftr-332	3171	23	sometimes	sometimes	ADV
ftr-332	3171	24	been	be	AUX
ftr-332	3171	25	called	call	VERB
ftr-332	3171	26	―tax	―tax	PROPN
ftr-332	3171	27	protesters‖.	protesters‖.	NUM
ftr-332	3171	28	section	section	NOUN
ftr-332	3171	29	3707	3707	NUM
ftr-332	3171	30	of	of	ADP
ftr-332	3171	31	the	the	DET
ftr-332	3171	32	internal	internal	ADJ
ftr-332	3171	33	revenue	revenue	NOUN
ftr-332	3171	34	service	service	NOUN
ftr-332	3171	35	restructuring	restructuring	NOUN
ftr-332	3171	36	and	and	CCONJ
ftr-332	3171	37	reform	reform	NOUN
ftr-332	3171	38	act	act	NOUN
ftr-332	3171	39	of	of	ADP
ftr-332	3171	40	1998	1998	NUM
ftr-332	3171	41	,	,	PUNCT
ftr-332	3171	42	pub	pub	NOUN
ftr-332	3171	43	.	.	PUNCT
ftr-332	3172	1	l.	l.	PROPN
ftr-332	3172	2	105	105	NUM
ftr-332	3172	3	-	-	SYM
ftr-332	3172	4	206	206	NUM
ftr-332	3172	5	,	,	PUNCT
ftr-332	3172	6	112	112	NUM
ftr-332	3172	7	stat	stat	NOUN
ftr-332	3172	8	.	.	PUNCT
ftr-332	3173	1	778	778	NUM
ftr-332	3173	2	,	,	PUNCT
ftr-332	3173	3	provided	provide	VERB
ftr-332	3173	4	that	that	SCONJ
ftr-332	3173	5	―the	―the	DET
ftr-332	3173	6	officers	officer	NOUN
ftr-332	3173	7	and	and	CCONJ
ftr-332	3173	8	employees	employee	NOUN
ftr-332	3173	9	of	of	ADP
ftr-332	3173	10	the	the	DET
ftr-332	3173	11	internal	internal	ADJ
ftr-332	3173	12	revenue	revenue	NOUN
ftr-332	3173	13	service	service	NOUN
ftr-332	3173	14	*	*	PUNCT
ftr-332	3173	15	*	*	PUNCT
ftr-332	3173	16	*	*	PUNCT
ftr-332	3173	17	shall	shall	AUX
ftr-332	3173	18	not	not	PART
ftr-332	3173	19	designate	designate	VERB
ftr-332	3173	20	taxpayers	taxpayer	NOUN
ftr-332	3173	21	as	as	ADP
ftr-332	3173	22	illegal	illegal	ADJ
ftr-332	3173	23	tax	tax	NOUN
ftr-332	3173	24	protesters‖	protesters‖	NOUN
ftr-332	3173	25	,	,	PUNCT
ftr-332	3173	26	because	because	SCONJ
ftr-332	3173	27	congress	congress	PROPN
ftr-332	3173	28	was	be	AUX
ftr-332	3173	29	―concerned	―concerne	VERB
ftr-332	3173	30	that	that	SCONJ
ftr-332	3173	31	taxpayers	taxpayer	NOUN
ftr-332	3173	32	may	may	AUX
ftr-332	3173	33	be	be	AUX
ftr-332	3173	34	stigmatized‖	stigmatized‖	PROPN
ftr-332	3173	35	,	,	PUNCT
ftr-332	3173	36	s.	s.	PROPN
ftr-332	3173	37	rept	rept	PROPN
ftr-332	3173	38	.	.	PUNCT
ftr-332	3174	1	105	105	NUM
ftr-332	3174	2	-	-	SYM
ftr-332	3174	3	174	174	NUM
ftr-332	3174	4	,	,	PUNCT
ftr-332	3174	5	at	at	ADP
ftr-332	3174	6	105	105	NUM
ftr-332	3174	7	(	(	PUNCT
ftr-332	3174	8	1998	1998	NUM
ftr-332	3174	9	)	)	PUNCT
ftr-332	3174	10	,	,	PUNCT
ftr-332	3174	11	1998	1998	NUM
ftr-332	3174	12	-	-	SYM
ftr-332	3174	13	3	3	NUM
ftr-332	3174	14	c.b	c.b	PROPN
ftr-332	3174	15	.	.	PROPN
ftr-332	3174	16	537	537	NUM
ftr-332	3174	17	,	,	PUNCT
ftr-332	3174	18	641	641	NUM
ftr-332	3174	19	.	.	PUNCT
ftr-332	3175	1	this	this	DET
ftr-332	3175	2	prohibition	prohibition	NOUN
ftr-332	3175	3	applies	apply	VERB
ftr-332	3175	4	only	only	ADV
ftr-332	3175	5	to	to	ADP
ftr-332	3175	6	irs	irs	PROPN
ftr-332	3175	7	employees	employee	NOUN
ftr-332	3175	8	and	and	CCONJ
ftr-332	3175	9	not	not	PART
ftr-332	3175	10	to	to	ADP
ftr-332	3175	11	the	the	DET
ftr-332	3175	12	courts	court	NOUN
ftr-332	3175	13	;	;	PUNCT
ftr-332	3175	14	and	and	CCONJ
ftr-332	3175	15	we	we	PRON
ftr-332	3175	16	use	use	VERB
ftr-332	3175	17	here	here	ADV
ftr-332	3175	18	the	the	DET
ftr-332	3175	19	alternative	alternative	ADJ
ftr-332	3175	20	term	term	NOUN
ftr-332	3175	21	―tax	―tax	PROPN
ftr-332	3175	22	defier‖	defier‖	PROPN
ftr-332	3175	23	for	for	ADP
ftr-332	3175	24	a	a	DET
ftr-332	3175	25	reason	reason	NOUN
ftr-332	3175	26	having	have	VERB
ftr-332	3175	27	nothing	nothing	PRON
ftr-332	3175	28	to	to	PART
ftr-332	3175	29	do	do	VERB
ftr-332	3175	30	with	with	ADP
ftr-332	3175	31	any	any	DET
ftr-332	3175	32	supposed	suppose	VERB
ftr-332	3175	33	stigma	stigma	NOUN
ftr-332	3175	34	attached	attach	VERB
ftr-332	3175	35	to	to	ADP
ftr-332	3175	36	being	be	AUX
ftr-332	3175	37	a	a	DET
ftr-332	3175	38	―zero	―zero	NOUN
ftr-332	3175	39	returns‖	returns‖	NOUN
ftr-332	3175	40	or	or	CCONJ
ftr-332	3175	41	who	who	PRON
ftr-332	3175	42	otherwise	otherwise	ADV
ftr-332	3175	43	try	try	VERB
ftr-332	3175	44	to	to	PART
ftr-332	3175	45	shirk	shirk	VERB
ftr-332	3175	46	their	their	PRON
ftr-332	3175	47	civic	civic	ADJ
ftr-332	3175	48	responsibility	responsibility	NOUN
ftr-332	3175	49	,	,	PUNCT
ftr-332	3175	50	evade	evade	VERB
ftr-332	3175	51	their	their	PRON
ftr-332	3175	52	fair	fair	ADJ
ftr-332	3175	53	share	share	NOUN
ftr-332	3175	54	of	of	ADP
ftr-332	3175	55	the	the	DET
ftr-332	3175	56	tax	tax	NOUN
ftr-332	3175	57	burden	burden	NOUN
ftr-332	3175	58	,	,	PUNCT
ftr-332	3175	59	waste	waste	NOUN
ftr-332	3175	60	tax	tax	NOUN
ftr-332	3175	61	enforcement	enforcement	NOUN
ftr-332	3175	62	resources	resource	NOUN
ftr-332	3175	63	,	,	PUNCT
ftr-332	3175	64	and	and	CCONJ
ftr-332	3175	65	clog	clog	VERB
ftr-332	3175	66	the	the	DET
ftr-332	3175	67	courts	court	NOUN
ftr-332	3175	68	with	with	ADP
ftr-332	3175	69	pointless	pointless	ADJ
ftr-332	3175	70	lawsuits	lawsuit	NOUN
ftr-332	3175	71	are	be	AUX
ftr-332	3175	72	simply	simply	ADV
ftr-332	3175	73	scoff	scoff	NOUN
ftr-332	3175	74	-	-	PUNCT
ftr-332	3175	75	laws	law	NOUN
ftr-332	3175	76	.	.	PUNCT
ftr-332	3176	1	they	they	PRON
ftr-332	3176	2	enjoy	enjoy	VERB
ftr-332	3176	3	the	the	DET
ftr-332	3176	4	benefits	benefit	NOUN
ftr-332	3176	5	of	of	ADP
ftr-332	3176	6	american	american	ADJ
ftr-332	3176	7	2012	2012	NUM
ftr-332	3176	8	]	]	PUNCT
ftr-332	3176	9	recent	recent	ADJ
ftr-332	3176	10	developments	development	NOUN
ftr-332	3176	11	in	in	ADP
ftr-332	3176	12	federal	federal	ADJ
ftr-332	3176	13	income	income	NOUN
ftr-332	3176	14	taxation	taxation	NOUN
ftr-332	3176	15	339	339	NUM
ftr-332	3176	16	security	security	NOUN
ftr-332	3176	17	and	and	CCONJ
ftr-332	3176	18	stability	stability	NOUN
ftr-332	3176	19	while	while	SCONJ
ftr-332	3176	20	refusing	refuse	VERB
ftr-332	3176	21	to	to	PART
ftr-332	3176	22	shoulder	shoulder	VERB
ftr-332	3176	23	their	their	PRON
ftr-332	3176	24	portion	portion	NOUN
ftr-332	3176	25	of	of	ADP
ftr-332	3176	26	the	the	DET
ftr-332	3176	27	burden	burden	NOUN
ftr-332	3176	28	.	.	PUNCT
ftr-332	3177	1	they	they	PRON
ftr-332	3177	2	are	be	AUX
ftr-332	3177	3	not	not	PART
ftr-332	3177	4	protesters	protester	NOUN
ftr-332	3177	5	but	but	CCONJ
ftr-332	3177	6	are	be	AUX
ftr-332	3177	7	defiers	defier	NOUN
ftr-332	3177	8	.	.	PUNCT
ftr-332	3178	1	4	4	X
ftr-332	3178	2	.	.	X
ftr-332	3178	3	mistakes	mistake	NOUN
ftr-332	3178	4	that	that	PRON
ftr-332	3178	5	were	be	AUX
ftr-332	3178	6	the	the	DET
ftr-332	3178	7	result	result	NOUN
ftr-332	3178	8	of	of	ADP
ftr-332	3178	9	―confusion	―confusion	PROPN
ftr-332	3178	10	,	,	PUNCT
ftr-332	3178	11	inattention	inattention	NOUN
ftr-332	3178	12	to	to	PART
ftr-332	3178	13	detail	detail	VERB
ftr-332	3178	14	,	,	PUNCT
ftr-332	3178	15	or	or	CCONJ
ftr-332	3178	16	pure	pure	ADJ
ftr-332	3178	17	laziness‖	laziness‖	NOUN
ftr-332	3178	18	of	of	ADP
ftr-332	3178	19	a	a	DET
ftr-332	3178	20	tax	tax	NOUN
ftr-332	3178	21	advisor	advisor	NOUN
ftr-332	3178	22	who	who	PRON
ftr-332	3178	23	was	be	AUX
ftr-332	3178	24	the	the	DET
ftr-332	3178	25	vice	vice	NOUN
ftr-332	3178	26	president	president	NOUN
ftr-332	3178	27	of	of	ADP
ftr-332	3178	28	taxes	taxis	NOUN
ftr-332	3178	29	were	be	AUX
ftr-332	3178	30	not	not	PART
ftr-332	3178	31	attributable	attributable	ADJ
ftr-332	3178	32	to	to	ADP
ftr-332	3178	33	―reasonable	―reasonable	PROPN
ftr-332	3178	34	cause,‖	cause,‖	PROPN
ftr-332	3179	1	but	but	CCONJ
ftr-332	3179	2	when	when	SCONJ
ftr-332	3179	3	the	the	DET
ftr-332	3179	4	same	same	ADJ
ftr-332	3179	5	tax	tax	NOUN
ftr-332	3179	6	advisor	advisor	NOUN
ftr-332	3179	7	acted	act	VERB
ftr-332	3179	8	as	as	ADP
ftr-332	3179	9	an	an	DET
ftr-332	3179	10	independent	independent	ADJ
ftr-332	3179	11	consultant	consultant	NOUN
ftr-332	3179	12	between	between	ADP
ftr-332	3179	13	stints	stint	NOUN
ftr-332	3179	14	as	as	ADP
ftr-332	3179	15	a	a	DET
ftr-332	3179	16	corporate	corporate	ADJ
ftr-332	3179	17	employee	employee	NOUN
ftr-332	3179	18	and	and	CCONJ
ftr-332	3179	19	made	make	VERB
ftr-332	3179	20	those	those	DET
ftr-332	3179	21	same	same	ADJ
ftr-332	3179	22	mistakes	mistake	NOUN
ftr-332	3179	23	,	,	PUNCT
ftr-332	3179	24	the	the	DET
ftr-332	3179	25	taxpayers	taxpayer	NOUN
ftr-332	3179	26	’	’	PART
ftr-332	3179	27	reliance	reliance	NOUN
ftr-332	3179	28	was	be	AUX
ftr-332	3179	29	in	in	ADP
ftr-332	3179	30	good	good	ADJ
ftr-332	3179	31	faith	faith	NOUN
ftr-332	3179	32	.	.	PUNCT
ftr-332	3180	1	huh	huh	INTJ
ftr-332	3180	2	!	!	PUNCT
ftr-332	3181	1	seven	seven	NUM
ftr-332	3181	2	w.	w.	PROPN
ftr-332	3181	3	enterprises	enterprise	NOUN
ftr-332	3181	4	,	,	PUNCT
ftr-332	3181	5	inc	inc	PROPN
ftr-332	3181	6	.	.	PROPN
ftr-332	3182	1	v.	v.	PROPN
ftr-332	3182	2	commissioner	commissioner	PROPN
ftr-332	3182	3	,	,	PUNCT
ftr-332	3182	4	136	136	NUM
ftr-332	3182	5	t.c	t.c	NOUN
ftr-332	3182	6	.	.	PROPN
ftr-332	3183	1	539	539	NUM
ftr-332	3183	2	(	(	PUNCT
ftr-332	3183	3	6/7/11	6/7/11	NUM
ftr-332	3183	4	)	)	PUNCT
ftr-332	3183	5	.	.	PUNCT
ftr-332	3184	1	the	the	DET
ftr-332	3184	2	irs	irs	PROPN
ftr-332	3184	3	asserted	assert	VERB
ftr-332	3184	4	§	§	PROPN
ftr-332	3184	5	6662	6662	NUM
ftr-332	3184	6	accuracy	accuracy	NOUN
ftr-332	3184	7	related	relate	VERB
ftr-332	3184	8	penalties	penalty	NOUN
ftr-332	3184	9	for	for	ADP
ftr-332	3184	10	2000	2000	NUM
ftr-332	3184	11	through	through	ADP
ftr-332	3184	12	2003	2003	NUM
ftr-332	3184	13	with	with	ADP
ftr-332	3184	14	respect	respect	NOUN
ftr-332	3184	15	to	to	ADP
ftr-332	3184	16	the	the	DET
ftr-332	3184	17	underpayment	underpayment	NOUN
ftr-332	3184	18	of	of	ADP
ftr-332	3184	19	the	the	DET
ftr-332	3184	20	personal	personal	ADJ
ftr-332	3184	21	holding	hold	VERB
ftr-332	3184	22	company	company	NOUN
ftr-332	3184	23	tax	tax	NOUN
ftr-332	3184	24	.	.	PUNCT
ftr-332	3185	1	for	for	ADP
ftr-332	3185	2	certain	certain	ADJ
ftr-332	3185	3	years	year	NOUN
ftr-332	3185	4	during	during	ADP
ftr-332	3185	5	that	that	DET
ftr-332	3185	6	period	period	NOUN
ftr-332	3185	7	,	,	PUNCT
ftr-332	3185	8	william	william	PROPN
ftr-332	3185	9	mues	mues	PROPN
ftr-332	3185	10	,	,	PUNCT
ftr-332	3185	11	a	a	DET
ftr-332	3185	12	cpa	cpa	NOUN
ftr-332	3185	13	,	,	PUNCT
ftr-332	3185	14	prepared	prepare	VERB
ftr-332	3185	15	the	the	DET
ftr-332	3185	16	2000	2000	NUM
ftr-332	3185	17	and	and	CCONJ
ftr-332	3185	18	2001	2001	NUM
ftr-332	3185	19	tax	tax	NOUN
ftr-332	3185	20	returns	return	NOUN
ftr-332	3185	21	for	for	ADP
ftr-332	3185	22	one	one	NUM
ftr-332	3185	23	of	of	ADP
ftr-332	3185	24	the	the	DET
ftr-332	3185	25	taxpayer	taxpayer	NOUN
ftr-332	3185	26	corporations	corporation	NOUN
ftr-332	3185	27	and	and	CCONJ
ftr-332	3185	28	the	the	DET
ftr-332	3185	29	2001	2001	NUM
ftr-332	3185	30	return	return	NOUN
ftr-332	3185	31	for	for	ADP
ftr-332	3185	32	another	another	PRON
ftr-332	3185	33	of	of	ADP
ftr-332	3185	34	the	the	DET
ftr-332	3185	35	taxpayer	taxpayer	NOUN
ftr-332	3185	36	corporations	corporation	NOUN
ftr-332	3185	37	as	as	ADP
ftr-332	3185	38	an	an	DET
ftr-332	3185	39	independent	independent	ADJ
ftr-332	3185	40	consultant	consultant	NOUN
ftr-332	3185	41	.	.	PUNCT
ftr-332	3186	1	in	in	ADP
ftr-332	3186	2	2002	2002	NUM
ftr-332	3186	3	,	,	PUNCT
ftr-332	3186	4	the	the	DET
ftr-332	3186	5	taxpayer	taxpayer	NOUN
ftr-332	3186	6	corporations	corporation	NOUN
ftr-332	3186	7	‘	'	PUNCT
ftr-332	3186	8	group	group	NOUN
ftr-332	3186	9	hired	hire	VERB
ftr-332	3186	10	mues	mue	NOUN
ftr-332	3186	11	as	as	ADP
ftr-332	3186	12	vice	vice	NOUN
ftr-332	3186	13	president	president	NOUN
ftr-332	3186	14	of	of	ADP
ftr-332	3186	15	taxes	taxis	NOUN
ftr-332	3186	16	,	,	PUNCT
ftr-332	3186	17	and	and	CCONJ
ftr-332	3186	18	in	in	ADP
ftr-332	3186	19	that	that	DET
ftr-332	3186	20	capacity	capacity	NOUN
ftr-332	3186	21	he	he	PRON
ftr-332	3186	22	prepared	prepare	VERB
ftr-332	3186	23	and	and	CCONJ
ftr-332	3186	24	signed	sign	VERB
ftr-332	3186	25	,	,	PUNCT
ftr-332	3186	26	on	on	ADP
ftr-332	3186	27	behalf	behalf	NOUN
ftr-332	3186	28	of	of	ADP
ftr-332	3186	29	one	one	NUM
ftr-332	3186	30	of	of	ADP
ftr-332	3186	31	the	the	DET
ftr-332	3186	32	taxpayer	taxpayer	NOUN
ftr-332	3186	33	corporations	corporation	NOUN
ftr-332	3186	34	its	its	PRON
ftr-332	3186	35	2001	2001	NUM
ftr-332	3186	36	,	,	PUNCT
ftr-332	3186	37	2002	2002	NUM
ftr-332	3186	38	,	,	PUNCT
ftr-332	3186	39	and	and	CCONJ
ftr-332	3186	40	2003	2003	NUM
ftr-332	3186	41	tax	tax	NOUN
ftr-332	3186	42	returns	return	NOUN
ftr-332	3186	43	and	and	CCONJ
ftr-332	3186	44	the	the	DET
ftr-332	3186	45	2002	2002	NUM
ftr-332	3186	46	,	,	PUNCT
ftr-332	3186	47	2003	2003	NUM
ftr-332	3186	48	,	,	PUNCT
ftr-332	3186	49	and	and	CCONJ
ftr-332	3186	50	2004	2004	NUM
ftr-332	3186	51	tax	tax	NOUN
ftr-332	3186	52	returns	return	NOUN
ftr-332	3186	53	of	of	ADP
ftr-332	3186	54	another	another	PRON
ftr-332	3186	55	of	of	ADP
ftr-332	3186	56	the	the	DET
ftr-332	3186	57	taxpayer	taxpayer	NOUN
ftr-332	3186	58	corporations	corporation	NOUN
ftr-332	3186	59	.	.	PUNCT
ftr-332	3187	1	the	the	DET
ftr-332	3187	2	taxpayers	taxpayer	NOUN
ftr-332	3187	3	contended	contend	VERB
ftr-332	3187	4	that	that	SCONJ
ftr-332	3187	5	they	they	PRON
ftr-332	3187	6	had	have	VERB
ftr-332	3187	7	reasonable	reasonable	ADJ
ftr-332	3187	8	cause	cause	NOUN
ftr-332	3187	9	for	for	ADP
ftr-332	3187	10	their	their	PRON
ftr-332	3187	11	underpayments	underpayment	NOUN
ftr-332	3187	12	and	and	CCONJ
ftr-332	3187	13	acted	act	VERB
ftr-332	3187	14	in	in	ADP
ftr-332	3187	15	good	good	ADJ
ftr-332	3187	16	faith	faith	NOUN
ftr-332	3187	17	and	and	CCONJ
ftr-332	3187	18	that	that	SCONJ
ftr-332	3187	19	they	they	PRON
ftr-332	3187	20	reasonably	reasonably	ADV
ftr-332	3187	21	relied	rely	VERB
ftr-332	3187	22	on	on	ADP
ftr-332	3187	23	mues‘s	mues‘s	PROPN
ftr-332	3187	24	advice	advice	NOUN
ftr-332	3187	25	in	in	ADP
ftr-332	3187	26	2000	2000	NUM
ftr-332	3187	27	when	when	SCONJ
ftr-332	3187	28	he	he	PRON
ftr-332	3187	29	served	serve	VERB
ftr-332	3187	30	as	as	ADP
ftr-332	3187	31	a	a	DET
ftr-332	3187	32	consultant	consultant	NOUN
ftr-332	3187	33	and	and	CCONJ
ftr-332	3187	34	in	in	ADP
ftr-332	3187	35	2001	2001	NUM
ftr-332	3187	36	through	through	ADP
ftr-332	3187	37	2004	2004	NUM
ftr-332	3187	38	when	when	SCONJ
ftr-332	3187	39	he	he	PRON
ftr-332	3187	40	served	serve	VERB
ftr-332	3187	41	as	as	ADP
ftr-332	3187	42	vice	vice	NOUN
ftr-332	3187	43	president	president	NOUN
ftr-332	3187	44	of	of	ADP
ftr-332	3187	45	taxes	taxis	NOUN
ftr-332	3187	46	.	.	PUNCT
ftr-332	3188	1	the	the	DET
ftr-332	3188	2	tax	tax	NOUN
ftr-332	3188	3	court	court	NOUN
ftr-332	3188	4	(	(	PUNCT
ftr-332	3188	5	judge	judge	PROPN
ftr-332	3188	6	foley	foley	PROPN
ftr-332	3188	7	)	)	PUNCT
ftr-332	3188	8	held	hold	VERB
ftr-332	3188	9	that	that	SCONJ
ftr-332	3188	10	even	even	ADV
ftr-332	3188	11	though	though	SCONJ
ftr-332	3188	12	mues	mue	NOUN
ftr-332	3188	13	had	have	AUX
ftr-332	3188	14	been	be	AUX
ftr-332	3188	15	an	an	DET
ftr-332	3188	16	employee	employee	NOUN
ftr-332	3188	17	of	of	ADP
ftr-332	3188	18	the	the	DET
ftr-332	3188	19	taxpayer	taxpayer	NOUN
ftr-332	3188	20	corporations	corporation	NOUN
ftr-332	3188	21	from	from	ADP
ftr-332	3188	22	1990	1990	NUM
ftr-332	3188	23	until	until	ADP
ftr-332	3188	24	january	january	PROPN
ftr-332	3188	25	2001	2001	NUM
ftr-332	3188	26	and	and	CCONJ
ftr-332	3188	27	during	during	ADP
ftr-332	3188	28	that	that	DET
ftr-332	3188	29	time	time	NOUN
ftr-332	3188	30	period	period	NOUN
ftr-332	3188	31	executed	execute	VERB
ftr-332	3188	32	various	various	ADJ
ftr-332	3188	33	tax	tax	NOUN
ftr-332	3188	34	documents	document	NOUN
ftr-332	3188	35	on	on	ADP
ftr-332	3188	36	behalf	behalf	NOUN
ftr-332	3188	37	of	of	ADP
ftr-332	3188	38	the	the	DET
ftr-332	3188	39	taxpayer	taxpayer	NOUN
ftr-332	3188	40	corporations	corporation	NOUN
ftr-332	3188	41	,	,	PUNCT
ftr-332	3188	42	at	at	ADP
ftr-332	3188	43	the	the	DET
ftr-332	3188	44	time	time	NOUN
ftr-332	3188	45	he	he	PRON
ftr-332	3188	46	signed	sign	VERB
ftr-332	3188	47	the	the	DET
ftr-332	3188	48	tax	tax	NOUN
ftr-332	3188	49	returns	return	NOUN
ftr-332	3188	50	as	as	ADP
ftr-332	3188	51	an	an	DET
ftr-332	3188	52	independent	independent	ADJ
ftr-332	3188	53	consultant	consultant	NOUN
ftr-332	3188	54	,	,	PUNCT
ftr-332	3188	55	he	he	PRON
ftr-332	3188	56	was	be	AUX
ftr-332	3188	57	acting	act	VERB
ftr-332	3188	58	as	as	ADP
ftr-332	3188	59	an	an	DET
ftr-332	3188	60	independent	independent	ADJ
ftr-332	3188	61	consult	consult	NOUN
ftr-332	3188	62	and	and	CCONJ
ftr-332	3188	63	not	not	PART
ftr-332	3188	64	as	as	ADP
ftr-332	3188	65	an	an	DET
ftr-332	3188	66	employee	employee	NOUN
ftr-332	3188	67	.	.	PUNCT
ftr-332	3189	1	because	because	SCONJ
ftr-332	3189	2	he	he	PRON
ftr-332	3189	3	was	be	AUX
ftr-332	3189	4	an	an	DET
ftr-332	3189	5	―experienced	―experienced	ADJ
ftr-332	3189	6	and	and	CCONJ
ftr-332	3189	7	knowledgeable	knowledgeable	ADJ
ftr-332	3189	8	tax	tax	NOUN
ftr-332	3189	9	professional	professional	NOUN
ftr-332	3189	10	,	,	PUNCT
ftr-332	3189	11	with	with	SCONJ
ftr-332	3189	12	all	all	PRON
ftr-332	3189	13	of	of	ADP
ftr-332	3189	14	the	the	DET
ftr-332	3189	15	relevant	relevant	ADJ
ftr-332	3189	16	information	information	NOUN
ftr-332	3189	17	necessary	necessary	ADJ
ftr-332	3189	18	to	to	PART
ftr-332	3189	19	prepare	prepare	VERB
ftr-332	3189	20	the	the	DET
ftr-332	3189	21	return‖	return‖	NOUN
ftr-332	3189	22	the	the	DET
ftr-332	3189	23	taxpayer	taxpayer	NOUN
ftr-332	3189	24	relied	rely	VERB
ftr-332	3189	25	in	in	ADP
ftr-332	3189	26	good	good	ADJ
ftr-332	3189	27	faith	faith	NOUN
ftr-332	3189	28	on	on	ADP
ftr-332	3189	29	mues	mue	NOUN
ftr-332	3189	30	to	to	PART
ftr-332	3189	31	accurately	accurately	ADV
ftr-332	3189	32	and	and	CCONJ
ftr-332	3189	33	correctly	correctly	ADV
ftr-332	3189	34	prepare	prepare	VERB
ftr-332	3189	35	the	the	DET
ftr-332	3189	36	2000	2000	NUM
ftr-332	3189	37	return	return	NOUN
ftr-332	3189	38	,	,	PUNCT
ftr-332	3189	39	even	even	ADV
ftr-332	3189	40	though	though	SCONJ
ftr-332	3189	41	he	he	PRON
ftr-332	3189	42	made	make	VERB
ftr-332	3189	43	several	several	ADJ
ftr-332	3189	44	mistakes	mistake	NOUN
ftr-332	3189	45	in	in	ADP
ftr-332	3189	46	applying	apply	VERB
ftr-332	3189	47	the	the	DET
ftr-332	3189	48	personal	personal	ADJ
ftr-332	3189	49	holding	hold	VERB
ftr-332	3189	50	company	company	NOUN
ftr-332	3189	51	tax	tax	NOUN
ftr-332	3189	52	rules	rule	NOUN
ftr-332	3189	53	.	.	PUNCT
ftr-332	3190	1	however	however	ADV
ftr-332	3190	2	,	,	PUNCT
ftr-332	3190	3	with	with	ADP
ftr-332	3190	4	respect	respect	NOUN
ftr-332	3190	5	to	to	ADP
ftr-332	3190	6	the	the	DET
ftr-332	3190	7	2001	2001	NUM
ftr-332	3190	8	through	through	ADP
ftr-332	3190	9	2004	2004	NUM
ftr-332	3190	10	returns	return	NOUN
ftr-332	3190	11	,	,	PUNCT
ftr-332	3190	12	the	the	DET
ftr-332	3190	13	taxpayer	taxpayer	NOUN
ftr-332	3190	14	corporations	corporation	NOUN
ftr-332	3190	15	did	do	AUX
ftr-332	3190	16	not	not	PART
ftr-332	3190	17	satisfy	satisfy	VERB
ftr-332	3190	18	the	the	DET
ftr-332	3190	19	good	good	ADJ
ftr-332	3190	20	faith	faith	NOUN
ftr-332	3190	21	reliance	reliance	NOUN
ftr-332	3190	22	test	test	VERB
ftr-332	3190	23	.	.	PUNCT
ftr-332	3191	1	for	for	ADP
ftr-332	3191	2	those	those	DET
ftr-332	3191	3	years	year	NOUN
ftr-332	3191	4	,	,	PUNCT
ftr-332	3191	5	mues	mue	NOUN
ftr-332	3191	6	was	be	AUX
ftr-332	3191	7	a	a	DET
ftr-332	3191	8	corporate	corporate	ADJ
ftr-332	3191	9	employee	employee	NOUN
ftr-332	3191	10	acting	act	VERB
ftr-332	3191	11	on	on	ADP
ftr-332	3191	12	behalf	behalf	NOUN
ftr-332	3191	13	of	of	ADP
ftr-332	3191	14	the	the	DET
ftr-332	3191	15	corporations	corporation	NOUN
ftr-332	3191	16	,	,	PUNCT
ftr-332	3191	17	not	not	PART
ftr-332	3191	18	an	an	DET
ftr-332	3191	19	independent	independent	ADJ
ftr-332	3191	20	advisor	advisor	NOUN
ftr-332	3191	21	.	.	PUNCT
ftr-332	3192	1	because	because	SCONJ
ftr-332	3192	2	he	he	PRON
ftr-332	3192	3	was	be	AUX
ftr-332	3192	4	not	not	PART
ftr-332	3192	5	a	a	DET
ftr-332	3192	6	person	person	NOUN
ftr-332	3192	7	―other	―other	ADV
ftr-332	3192	8	than	than	ADP
ftr-332	3192	9	the	the	DET
ftr-332	3192	10	taxpayer‖	taxpayer‖	PROPN
ftr-332	3192	11	the	the	DET
ftr-332	3192	12	―good	―good	PROPN
ftr-332	3192	13	faith	faith	NOUN
ftr-332	3192	14	reliance‖	reliance‖	PROPN
ftr-332	3192	15	defense	defense	NOUN
ftr-332	3192	16	to	to	ADP
ftr-332	3192	17	the	the	DET
ftr-332	3192	18	penalties	penalty	NOUN
ftr-332	3192	19	was	be	AUX
ftr-332	3192	20	not	not	PART
ftr-332	3192	21	available	available	ADJ
ftr-332	3192	22	.	.	PUNCT
ftr-332	3193	1	furthermore	furthermore	ADV
ftr-332	3193	2	,	,	PUNCT
ftr-332	3193	3	the	the	DET
ftr-332	3193	4	taxpayers	taxpayer	NOUN
ftr-332	3193	5	did	do	AUX
ftr-332	3193	6	not	not	PART
ftr-332	3193	7	have	have	VERB
ftr-332	3193	8	―reasonable	―reasonable	ADJ
ftr-332	3193	9	cause‖	cause‖	PROPN
ftr-332	3193	10	for	for	ADP
ftr-332	3193	11	the	the	DET
ftr-332	3193	12	understatements	understatement	NOUN
ftr-332	3193	13	.	.	PUNCT
ftr-332	3194	1	―it	―it	NOUN
ftr-332	3194	2	is	be	AUX
ftr-332	3194	3	unclear	unclear	ADJ
ftr-332	3194	4	whether	whether	SCONJ
ftr-332	3194	5	[	[	X
ftr-332	3194	6	taxpayers	taxpayer	NOUN
ftr-332	3194	7	‘	'	PUNCT
ftr-332	3194	8	]	]	X
ftr-332	3194	9	myriad	myriad	NOUN
ftr-332	3194	10	of	of	ADP
ftr-332	3194	11	mistakes	mistake	NOUN
ftr-332	3194	12	was	be	AUX
ftr-332	3194	13	the	the	DET
ftr-332	3194	14	result	result	NOUN
ftr-332	3194	15	of	of	ADP
ftr-332	3194	16	confusion	confusion	NOUN
ftr-332	3194	17	,	,	PUNCT
ftr-332	3194	18	inattention	inattention	NOUN
ftr-332	3194	19	to	to	PART
ftr-332	3194	20	detail	detail	VERB
ftr-332	3194	21	,	,	PUNCT
ftr-332	3194	22	or	or	CCONJ
ftr-332	3194	23	pure	pure	ADJ
ftr-332	3194	24	laziness	laziness	NOUN
ftr-332	3194	25	,	,	PUNCT
ftr-332	3194	26	but	but	CCONJ
ftr-332	3194	27	we	we	PRON
ftr-332	3194	28	are	be	AUX
ftr-332	3194	29	convinced	convinced	ADJ
ftr-332	3194	30	that	that	SCONJ
ftr-332	3194	31	petitioners	petitioner	NOUN
ftr-332	3194	32	and	and	CCONJ
ftr-332	3194	33	mues	mue	NOUN
ftr-332	3194	34	failed	fail	VERB
ftr-332	3194	35	to	to	PART
ftr-332	3194	36	exercise	exercise	VERB
ftr-332	3194	37	the	the	DET
ftr-332	3194	38	requisite	requisite	ADJ
ftr-332	3194	39	due	due	ADJ
ftr-332	3194	40	care	care	NOUN
ftr-332	3194	41	.	.	PUNCT
ftr-332	3194	42	...	...	PUNCT
ftr-332	3195	1	[	[	X
ftr-332	3195	2	the	the	DET
ftr-332	3195	3	taxpayers	taxpayer	NOUN
ftr-332	3195	4	‘	'	PUNCT
ftr-332	3195	5	]	]	PUNCT
ftr-332	3195	6	repeated	repeat	VERB
ftr-332	3195	7	audit	audit	NOUN
ftr-332	3195	8	adjustments	adjustment	NOUN
ftr-332	3195	9	relating	relate	VERB
ftr-332	3195	10	to	to	ADP
ftr-332	3195	11	multiple	multiple	ADJ
ftr-332	3195	12	irs	irs	PROPN
ftr-332	3195	13	audits	audits	NOUN
ftr-332	3195	14	coupled	couple	VERB
ftr-332	3195	15	with	with	ADP
ftr-332	3195	16	mues	mue	NOUN
ftr-332	3195	17	‘	'	PUNCT
ftr-332	3195	18	experience	experience	NOUN
ftr-332	3195	19	,	,	PUNCT
ftr-332	3195	20	expertise	expertise	NOUN
ftr-332	3195	21	,	,	PUNCT
ftr-332	3195	22	and	and	CCONJ
ftr-332	3195	23	education	education	NOUN
ftr-332	3195	24	further	far	ADV
ftr-332	3195	25	bolster	bolster	VERB
ftr-332	3195	26	[	[	X
ftr-332	3195	27	the	the	DET
ftr-332	3195	28	]	]	PUNCT
ftr-332	3195	29	conclusion	conclusion	NOUN
ftr-332	3195	30	that	that	SCONJ
ftr-332	3195	31	[	[	X
ftr-332	3195	32	the	the	DET
ftr-332	3195	33	taxpayers	taxpayer	NOUN
ftr-332	3195	34	]	]	X
ftr-332	3195	35	340	340	NUM
ftr-332	3195	36	florida	florida	PROPN
ftr-332	3195	37	tax	tax	NOUN
ftr-332	3195	38	review	review	NOUN
ftr-332	3195	39	[	[	X
ftr-332	3195	40	vol	vol	NOUN
ftr-332	3195	41	.	.	PUNCT
ftr-332	3196	1	12:5	12:5	NUM
ftr-332	3196	2	failed	fail	VERB
ftr-332	3196	3	to	to	PART
ftr-332	3196	4	exercise	exercise	VERB
ftr-332	3196	5	ordinary	ordinary	ADJ
ftr-332	3196	6	business	business	NOUN
ftr-332	3196	7	care	care	NOUN
ftr-332	3196	8	and	and	CCONJ
ftr-332	3196	9	prudence	prudence	NOUN
ftr-332	3196	10	as	as	ADP
ftr-332	3196	11	to	to	ADP
ftr-332	3196	12	the	the	DET
ftr-332	3196	13	disputed	dispute	VERB
ftr-332	3196	14	items.‖	items.‖	NOUN
ftr-332	3196	15	5	5	NUM
ftr-332	3196	16	.	.	PUNCT
ftr-332	3197	1	yes	yes	INTJ
ftr-332	3197	2	,	,	PUNCT
ftr-332	3197	3	it	it	PRON
ftr-332	3197	4	’s	’	VERB
ftr-332	3197	5	my	my	PRON
ftr-332	3197	6	return	return	NOUN
ftr-332	3197	7	but	but	CCONJ
ftr-332	3197	8	ca	can	AUX
ftr-332	3197	9	n’t	not	PART
ftr-332	3197	10	i	i	PRON
ftr-332	3197	11	rely	rely	VERB
ftr-332	3197	12	on	on	ADP
ftr-332	3197	13	my	my	PRON
ftr-332	3197	14	cpa	cpa	NOUN
ftr-332	3197	15	’s	’s	PART
ftr-332	3197	16	transcription	transcription	NOUN
ftr-332	3197	17	and	and	CCONJ
ftr-332	3197	18	arithmetic	arithmetic	ADJ
ftr-332	3197	19	skills	skill	NOUN
ftr-332	3197	20	?	?	PUNCT
ftr-332	3198	1	held	hold	VERB
ftr-332	3198	2	:	:	PUNCT
ftr-332	3198	3	reliance	reliance	NOUN
ftr-332	3198	4	on	on	ADP
ftr-332	3198	5	a	a	DET
ftr-332	3198	6	return	return	NOUN
ftr-332	3198	7	preparer	preparer	NOUN
ftr-332	3198	8	who	who	PRON
ftr-332	3198	9	omits	omit	VERB
ftr-332	3198	10	a	a	DET
ftr-332	3198	11	$	$	SYM
ftr-332	3198	12	3.4	3.4	NUM
ftr-332	3198	13	million	million	NUM
ftr-332	3198	14	gain	gain	NOUN
ftr-332	3198	15	on	on	ADP
ftr-332	3198	16	a	a	DET
ftr-332	3198	17	transaction	transaction	NOUN
ftr-332	3198	18	in	in	ADP
ftr-332	3198	19	which	which	PRON
ftr-332	3198	20	the	the	DET
ftr-332	3198	21	taxpayer	taxpayer	NOUN
ftr-332	3198	22	personally	personally	ADV
ftr-332	3198	23	participated	participate	VERB
ftr-332	3198	24	and	and	CCONJ
ftr-332	3198	25	for	for	ADP
ftr-332	3198	26	which	which	PRON
ftr-332	3198	27	he	he	PRON
ftr-332	3198	28	received	receive	VERB
ftr-332	3198	29	a	a	DET
ftr-332	3198	30	form-1099	form-1099	NOUN
ftr-332	3198	31	was	be	AUX
ftr-332	3198	32	not	not	PART
ftr-332	3198	33	good	good	ADJ
ftr-332	3198	34	faith	faith	NOUN
ftr-332	3198	35	reasonable	reasonable	ADJ
ftr-332	3198	36	reliance	reliance	NOUN
ftr-332	3198	37	.	.	PUNCT
ftr-332	3199	1	woodsum	woodsum	NOUN
ftr-332	3199	2	v.	v.	ADP
ftr-332	3199	3	commissioner	commissioner	NOUN
ftr-332	3199	4	,	,	PUNCT
ftr-332	3199	5	136	136	NUM
ftr-332	3199	6	t.c	t.c	NOUN
ftr-332	3199	7	.	.	PROPN
ftr-332	3199	8	585	585	NUM
ftr-332	3199	9	(	(	PUNCT
ftr-332	3199	10	6/13/11	6/13/11	NUM
ftr-332	3199	11	)	)	PUNCT
ftr-332	3199	12	.	.	PUNCT
ftr-332	3200	1	in	in	ADP
ftr-332	3200	2	2006	2006	NUM
ftr-332	3200	3	the	the	DET
ftr-332	3200	4	taxpayers	taxpayer	NOUN
ftr-332	3200	5	realized	realize	VERB
ftr-332	3200	6	a	a	DET
ftr-332	3200	7	$	$	SYM
ftr-332	3200	8	3.4	3.4	NUM
ftr-332	3200	9	million	million	NUM
ftr-332	3200	10	gain	gain	NOUN
ftr-332	3200	11	on	on	ADP
ftr-332	3200	12	―swap‖	―swap‖	PROPN
ftr-332	3200	13	transaction	transaction	NOUN
ftr-332	3200	14	in	in	ADP
ftr-332	3200	15	which	which	PRON
ftr-332	3200	16	one	one	NUM
ftr-332	3200	17	of	of	ADP
ftr-332	3200	18	the	the	DET
ftr-332	3200	19	taxpayers	taxpayer	NOUN
ftr-332	3200	20	,	,	PUNCT
ftr-332	3200	21	who	who	PRON
ftr-332	3200	22	was	be	AUX
ftr-332	3200	23	a	a	DET
ftr-332	3200	24	managing	manage	VERB
ftr-332	3200	25	director	director	NOUN
ftr-332	3200	26	of	of	ADP
ftr-332	3200	27	a	a	DET
ftr-332	3200	28	private	private	ADJ
ftr-332	3200	29	equity	equity	NOUN
ftr-332	3200	30	investment	investment	NOUN
ftr-332	3200	31	firm	firm	NOUN
ftr-332	3200	32	,	,	PUNCT
ftr-332	3200	33	was	be	AUX
ftr-332	3200	34	personally	personally	ADV
ftr-332	3200	35	involved	involve	VERB
ftr-332	3200	36	.	.	PUNCT
ftr-332	3201	1	the	the	DET
ftr-332	3201	2	taxpayers	taxpayer	NOUN
ftr-332	3201	3	received	receive	VERB
ftr-332	3201	4	a	a	DET
ftr-332	3201	5	form	form	NOUN
ftr-332	3201	6	1099	1099	NUM
ftr-332	3201	7	-	-	PUNCT
ftr-332	3201	8	misc	misc	NOUN
ftr-332	3201	9	,	,	PUNCT
ftr-332	3201	10	miscellaneous	miscellaneous	ADJ
ftr-332	3201	11	income	income	NOUN
ftr-332	3201	12	,	,	PUNCT
ftr-332	3201	13	that	that	PRON
ftr-332	3201	14	reported	report	VERB
ftr-332	3201	15	the	the	DET
ftr-332	3201	16	payment	payment	NOUN
ftr-332	3201	17	.	.	PUNCT
ftr-332	3202	1	the	the	DET
ftr-332	3202	2	taxpayers	taxpayer	NOUN
ftr-332	3202	3	retained	retain	VERB
ftr-332	3202	4	a	a	DET
ftr-332	3202	5	firm	firm	NOUN
ftr-332	3202	6	with	with	ADP
ftr-332	3202	7	a	a	DET
ftr-332	3202	8	lawyer	lawyer	NOUN
ftr-332	3202	9	and	and	CCONJ
ftr-332	3202	10	a	a	DET
ftr-332	3202	11	certified	certified	ADJ
ftr-332	3202	12	public	public	ADJ
ftr-332	3202	13	accountant	accountant	NOUN
ftr-332	3202	14	to	to	PART
ftr-332	3202	15	prepare	prepare	VERB
ftr-332	3202	16	their	their	PRON
ftr-332	3202	17	2006	2006	NUM
ftr-332	3202	18	income	income	NOUN
ftr-332	3202	19	tax	tax	NOUN
ftr-332	3202	20	return	return	NOUN
ftr-332	3202	21	and	and	CCONJ
ftr-332	3202	22	gave	give	VERB
ftr-332	3202	23	the	the	DET
ftr-332	3202	24	firm	firm	NOUN
ftr-332	3202	25	all	all	DET
ftr-332	3202	26	the	the	DET
ftr-332	3202	27	over	over	ADP
ftr-332	3202	28	160	160	NUM
ftr-332	3202	29	information	information	NOUN
ftr-332	3202	30	returns	return	NOUN
ftr-332	3202	31	they	they	PRON
ftr-332	3202	32	had	have	AUX
ftr-332	3202	33	received	receive	VERB
ftr-332	3202	34	from	from	ADP
ftr-332	3202	35	third	third	ADJ
ftr-332	3202	36	-	-	PUNCT
ftr-332	3202	37	party	party	NOUN
ftr-332	3202	38	payors	payor	NOUN
ftr-332	3202	39	,	,	PUNCT
ftr-332	3202	40	including	include	VERB
ftr-332	3202	41	the	the	DET
ftr-332	3202	42	form	form	NOUN
ftr-332	3202	43	1099	1099	NUM
ftr-332	3202	44	–	–	PUNCT
ftr-332	3202	45	misc	misc	NOUN
ftr-332	3202	46	reporting	report	VERB
ftr-332	3202	47	the	the	DET
ftr-332	3202	48	$	$	SYM
ftr-332	3202	49	3.4	3.4	NUM
ftr-332	3202	50	million	million	NUM
ftr-332	3202	51	gain	gain	NOUN
ftr-332	3202	52	.	.	PUNCT
ftr-332	3203	1	the	the	DET
ftr-332	3203	2	taxpayers	taxpayer	NOUN
ftr-332	3203	3	‘	'	PUNCT
ftr-332	3203	4	115	115	NUM
ftr-332	3203	5	-	-	PUNCT
ftr-332	3203	6	page	page	NOUN
ftr-332	3203	7	return	return	NOUN
ftr-332	3203	8	that	that	PRON
ftr-332	3203	9	the	the	DET
ftr-332	3203	10	firm	firm	NOUN
ftr-332	3203	11	prepared	prepare	VERB
ftr-332	3203	12	reported	report	VERB
ftr-332	3203	13	$	$	SYM
ftr-332	3203	14	29.2	29.2	NUM
ftr-332	3203	15	million	million	NUM
ftr-332	3203	16	of	of	ADP
ftr-332	3203	17	agi	agi	NOUN
ftr-332	3203	18	,	,	PUNCT
ftr-332	3203	19	but	but	CCONJ
ftr-332	3203	20	omitted	omit	VERB
ftr-332	3203	21	the	the	DET
ftr-332	3203	22	$	$	SYM
ftr-332	3203	23	3.4	3.4	NUM
ftr-332	3203	24	million	million	NUM
ftr-332	3203	25	from	from	ADP
ftr-332	3203	26	the	the	DET
ftr-332	3203	27	swap	swap	NOUN
ftr-332	3203	28	transaction	transaction	NOUN
ftr-332	3203	29	.	.	PUNCT
ftr-332	3204	1	the	the	DET
ftr-332	3204	2	taxpayers	taxpayer	NOUN
ftr-332	3204	3	briefly	briefly	ADV
ftr-332	3204	4	reviewed	review	VERB
ftr-332	3204	5	the	the	DET
ftr-332	3204	6	return	return	NOUN
ftr-332	3204	7	on	on	ADP
ftr-332	3204	8	the	the	DET
ftr-332	3204	9	due	due	ADJ
ftr-332	3204	10	date	date	NOUN
ftr-332	3204	11	but	but	CCONJ
ftr-332	3204	12	did	do	AUX
ftr-332	3204	13	not	not	PART
ftr-332	3204	14	compare	compare	VERB
ftr-332	3204	15	or	or	CCONJ
ftr-332	3204	16	match	match	VERB
ftr-332	3204	17	the	the	DET
ftr-332	3204	18	items	item	NOUN
ftr-332	3204	19	of	of	ADP
ftr-332	3204	20	income	income	NOUN
ftr-332	3204	21	reported	report	VERB
ftr-332	3204	22	on	on	ADP
ftr-332	3204	23	the	the	DET
ftr-332	3204	24	form	form	NOUN
ftr-332	3204	25	1040	1040	NUM
ftr-332	3204	26	and	and	CCONJ
ftr-332	3204	27	its	its	PRON
ftr-332	3204	28	schedules	schedule	NOUN
ftr-332	3204	29	with	with	ADP
ftr-332	3204	30	the	the	DET
ftr-332	3204	31	information	information	NOUN
ftr-332	3204	32	returns	return	NOUN
ftr-332	3204	33	that	that	SCONJ
ftr-332	3204	34	the	the	DET
ftr-332	3204	35	third	third	ADJ
ftr-332	3204	36	-	-	PUNCT
ftr-332	3204	37	party	party	NOUN
ftr-332	3204	38	payors	payor	NOUN
ftr-332	3204	39	had	have	AUX
ftr-332	3204	40	provided	provide	VERB
ftr-332	3204	41	before	before	SCONJ
ftr-332	3204	42	they	they	PRON
ftr-332	3204	43	signed	sign	VERB
ftr-332	3204	44	and	and	CCONJ
ftr-332	3204	45	filed	file	VERB
ftr-332	3204	46	the	the	DET
ftr-332	3204	47	return	return	NOUN
ftr-332	3204	48	.	.	PUNCT
ftr-332	3205	1	when	when	SCONJ
ftr-332	3205	2	the	the	DET
ftr-332	3205	3	irs	irs	PROPN
ftr-332	3205	4	asserted	assert	VERB
ftr-332	3205	5	a	a	DET
ftr-332	3205	6	deficiency	deficiency	NOUN
ftr-332	3205	7	for	for	ADP
ftr-332	3205	8	the	the	DET
ftr-332	3205	9	$	$	SYM
ftr-332	3205	10	3.4	3.4	NUM
ftr-332	3205	11	million	million	NUM
ftr-332	3205	12	gain	gain	NOUN
ftr-332	3205	13	and	and	CCONJ
ftr-332	3205	14	§	§	PROPN
ftr-332	3205	15	6662	6662	NUM
ftr-332	3205	16	substantial	substantial	ADJ
ftr-332	3205	17	understatement	understatement	NOUN
ftr-332	3205	18	penalty	penalty	NOUN
ftr-332	3205	19	,	,	PUNCT
ftr-332	3205	20	the	the	DET
ftr-332	3205	21	taxpayers	taxpayer	NOUN
ftr-332	3205	22	conceded	concede	VERB
ftr-332	3205	23	the	the	DET
ftr-332	3205	24	deficiency	deficiency	NOUN
ftr-332	3205	25	with	with	ADP
ftr-332	3205	26	respect	respect	NOUN
ftr-332	3205	27	to	to	ADP
ftr-332	3205	28	the	the	DET
ftr-332	3205	29	gain	gain	NOUN
ftr-332	3205	30	but	but	CCONJ
ftr-332	3205	31	contested	contest	VERB
ftr-332	3205	32	the	the	DET
ftr-332	3205	33	penalty	penalty	NOUN
ftr-332	3205	34	on	on	ADP
ftr-332	3205	35	the	the	DET
ftr-332	3205	36	grounds	ground	NOUN
ftr-332	3205	37	of	of	ADP
ftr-332	3205	38	―reasonable	―reasonable	ADJ
ftr-332	3205	39	cause‖	cause‖	PROPN
ftr-332	3205	40	and	and	CCONJ
ftr-332	3205	41	good	good	ADJ
ftr-332	3205	42	faith	faith	NOUN
ftr-332	3205	43	reliance	reliance	NOUN
ftr-332	3205	44	on	on	ADP
ftr-332	3205	45	their	their	PRON
ftr-332	3205	46	tax	tax	NOUN
ftr-332	3205	47	return	return	NOUN
ftr-332	3205	48	preparer	preparer	NOUN
ftr-332	3205	49	.	.	PUNCT
ftr-332	3206	1	the	the	DET
ftr-332	3206	2	tax	tax	NOUN
ftr-332	3206	3	court	court	NOUN
ftr-332	3206	4	(	(	PUNCT
ftr-332	3206	5	judge	judge	PROPN
ftr-332	3206	6	gustafson	gustafson	PROPN
ftr-332	3206	7	)	)	PUNCT
ftr-332	3206	8	upheld	uphold	VERB
ftr-332	3206	9	the	the	DET
ftr-332	3206	10	penalty	penalty	NOUN
ftr-332	3206	11	.	.	PUNCT
ftr-332	3207	1	even	even	ADV
ftr-332	3207	2	though	though	SCONJ
ftr-332	3207	3	he	he	PRON
ftr-332	3207	4	―assumed‖	―assumed‖	VERB
ftr-332	3207	5	that	that	SCONJ
ftr-332	3207	6	the	the	DET
ftr-332	3207	7	taxpayers	taxpayer	NOUN
ftr-332	3207	8	were	be	AUX
ftr-332	3207	9	unaware	unaware	ADJ
ftr-332	3207	10	of	of	ADP
ftr-332	3207	11	the	the	DET
ftr-332	3207	12	omission	omission	NOUN
ftr-332	3207	13	when	when	SCONJ
ftr-332	3207	14	they	they	PRON
ftr-332	3207	15	signed	sign	VERB
ftr-332	3207	16	and	and	CCONJ
ftr-332	3207	17	filed	file	VERB
ftr-332	3207	18	the	the	DET
ftr-332	3207	19	return	return	NOUN
ftr-332	3207	20	,	,	PUNCT
ftr-332	3207	21	they	they	PRON
ftr-332	3207	22	―failed	―faile	VERB
ftr-332	3207	23	to	to	PART
ftr-332	3207	24	make	make	VERB
ftr-332	3207	25	sure	sure	ADJ
ftr-332	3207	26	that	that	SCONJ
ftr-332	3207	27	all	all	DET
ftr-332	3207	28	their	their	PRON
ftr-332	3207	29	income	income	NOUN
ftr-332	3207	30	items	item	NOUN
ftr-332	3207	31	were	be	AUX
ftr-332	3207	32	reported	report	VERB
ftr-332	3207	33	on	on	ADP
ftr-332	3207	34	the	the	DET
ftr-332	3207	35	return	return	NOUN
ftr-332	3207	36	that	that	SCONJ
ftr-332	3207	37	[	[	X
ftr-332	3207	38	the	the	DET
ftr-332	3207	39	return	return	NOUN
ftr-332	3207	40	prepared	prepare	VERB
ftr-332	3207	41	]	]	PUNCT
ftr-332	3207	42	had	have	AUX
ftr-332	3207	43	prepared	prepare	VERB
ftr-332	3207	44	.	.	PUNCT
ftr-332	3208	1	the	the	DET
ftr-332	3208	2	court	court	NOUN
ftr-332	3208	3	reasoned	reason	VERB
ftr-332	3208	4	that	that	SCONJ
ftr-332	3208	5	―to	―to	NOUN
ftr-332	3208	6	constitute	constitute	VERB
ftr-332	3208	7	‗advice	‗advice	ADP
ftr-332	3208	8	‘	'	PUNCT
ftr-332	3208	9	within	within	ADP
ftr-332	3208	10	the	the	DET
ftr-332	3208	11	definition	definition	NOUN
ftr-332	3208	12	of	of	ADP
ftr-332	3208	13	[	[	X
ftr-332	3208	14	reg	reg	NOUN
ftr-332	3208	15	.	.	PUNCT
ftr-332	3209	1	§	§	PROPN
ftr-332	3209	2	1.6662	1.6662	NUM
ftr-332	3209	3	-	-	SYM
ftr-332	3209	4	4(c)(2	4(c)(2	NUM
ftr-332	3209	5	)	)	PUNCT
ftr-332	3209	6	]	]	PUNCT
ftr-332	3210	1	the	the	DET
ftr-332	3210	2	communication	communication	NOUN
ftr-332	3210	3	must	must	AUX
ftr-332	3210	4	reflect	reflect	VERB
ftr-332	3210	5	the	the	DET
ftr-332	3210	6	adviser‘s	adviser‘s	PROPN
ftr-332	3210	7	‗analysis	‗analysis	NOUN
ftr-332	3210	8	or	or	CCONJ
ftr-332	3210	9	conclusion	conclusion	NOUN
ftr-332	3210	10	.	.	PUNCT
ftr-332	3211	1	‘‖	‘‖	PROPN
ftr-332	3212	1	the	the	DET
ftr-332	3212	2	taxpayer	taxpayer	NOUN
ftr-332	3212	3	must	must	AUX
ftr-332	3212	4	show	show	VERB
ftr-332	3212	5	that	that	SCONJ
ftr-332	3212	6	he	he	PRON
ftr-332	3212	7	relied	rely	VERB
ftr-332	3212	8	on	on	ADP
ftr-332	3212	9	the	the	DET
ftr-332	3212	10	advisor‘s	advisor‘s	PROPN
ftr-332	3212	11	―judgment.‖	―judgment.‖	NOUN
ftr-332	3212	12	the	the	DET
ftr-332	3212	13	taxpayers	taxpayer	NOUN
ftr-332	3212	14	did	do	AUX
ftr-332	3212	15	not	not	PART
ftr-332	3212	16	rely	rely	VERB
ftr-332	3212	17	on	on	ADP
ftr-332	3212	18	the	the	DET
ftr-332	3212	19	preparer‘s	preparer‘s	ADJ
ftr-332	3212	20	judgment	judgment	NOUN
ftr-332	3212	21	,	,	PUNCT
ftr-332	3212	22	because	because	SCONJ
ftr-332	3212	23	―[n]o	―[n]o	PROPN
ftr-332	3212	24	‗special	‗special	ADJ
ftr-332	3212	25	training	training	NOUN
ftr-332	3212	26	‘	'	PUNCT
ftr-332	3212	27	was	be	AUX
ftr-332	3212	28	required	require	VERB
ftr-332	3212	29	for	for	SCONJ
ftr-332	3212	30	mr	mr	PROPN
ftr-332	3212	31	.	.	PROPN
ftr-332	3212	32	woodsum	woodsum	PROPN
ftr-332	3212	33	to	to	PART
ftr-332	3212	34	know	know	VERB
ftr-332	3212	35	that	that	SCONJ
ftr-332	3212	36	the	the	DET
ftr-332	3212	37	law	law	NOUN
ftr-332	3212	38	required	require	VERB
ftr-332	3212	39	him	he	PRON
ftr-332	3212	40	to	to	PART
ftr-332	3212	41	include	include	VERB
ftr-332	3212	42	on	on	ADP
ftr-332	3212	43	that	that	DET
ftr-332	3212	44	return	return	NOUN
ftr-332	3212	45	an	an	DET
ftr-332	3212	46	item	item	NOUN
ftr-332	3212	47	of	of	ADP
ftr-332	3212	48	income	income	NOUN
ftr-332	3212	49	that	that	PRON
ftr-332	3212	50	he	he	PRON
ftr-332	3212	51	had	have	AUX
ftr-332	3212	52	received	receive	VERB
ftr-332	3212	53	and	and	CCONJ
ftr-332	3212	54	that	that	PRON
ftr-332	3212	55	deutsche	deutsche	PROPN
ftr-332	3212	56	bank	bank	PROPN
ftr-332	3212	57	had	have	AUX
ftr-332	3212	58	reported	report	VERB
ftr-332	3212	59	on	on	ADP
ftr-332	3212	60	form	form	NOUN
ftr-332	3212	61	1099.‖	1099.‖	NUM
ftr-332	3212	62	furthermore	furthermore	ADV
ftr-332	3212	63	,	,	PUNCT
ftr-332	3212	64	even	even	ADV
ftr-332	3212	65	though	though	SCONJ
ftr-332	3212	66	reg	reg	NOUN
ftr-332	3212	67	.	.	PUNCT
ftr-332	3213	1	§	§	PROPN
ftr-332	3213	2	1.6664	1.6664	NUM
ftr-332	3213	3	-	-	SYM
ftr-332	3213	4	4(b)(1	4(b)(1	NUM
ftr-332	3213	5	)	)	PUNCT
ftr-332	3213	6	provides	provide	VERB
ftr-332	3213	7	that	that	SCONJ
ftr-332	3213	8	―[a]n	―[a]n	NOUN
ftr-332	3213	9	isolated	isolated	ADJ
ftr-332	3213	10	computational	computational	ADJ
ftr-332	3213	11	or	or	CCONJ
ftr-332	3213	12	transcriptional	transcriptional	ADJ
ftr-332	3213	13	error	error	NOUN
ftr-332	3213	14	generally	generally	ADV
ftr-332	3213	15	is	be	AUX
ftr-332	3213	16	not	not	PART
ftr-332	3213	17	inconsistent	inconsistent	ADJ
ftr-332	3213	18	with	with	ADP
ftr-332	3213	19	reasonable	reasonable	ADJ
ftr-332	3213	20	cause	cause	NOUN
ftr-332	3213	21	and	and	CCONJ
ftr-332	3213	22	good	good	ADJ
ftr-332	3213	23	faith,‖	faith,‖	NOUN
ftr-332	3213	24	assuming	assume	VERB
ftr-332	3213	25	that	that	SCONJ
ftr-332	3213	26	the	the	DET
ftr-332	3213	27	omission	omission	NOUN
ftr-332	3213	28	was	be	AUX
ftr-332	3213	29	an	an	DET
ftr-332	3213	30	innocent	innocent	ADJ
ftr-332	3213	31	oversight	oversight	NOUN
ftr-332	3213	32	by	by	ADP
ftr-332	3213	33	the	the	DET
ftr-332	3213	34	return	return	NOUN
ftr-332	3213	35	preparer	preparer	NOUN
ftr-332	3213	36	,	,	PUNCT
ftr-332	3213	37	the	the	DET
ftr-332	3213	38	taxpayers	taxpayer	NOUN
ftr-332	3213	39	‘	‘	PART
ftr-332	3213	40	review	review	NOUN
ftr-332	3213	41	of	of	ADP
ftr-332	3213	42	the	the	DET
ftr-332	3213	43	return	return	NOUN
ftr-332	3213	44	was	be	AUX
ftr-332	3213	45	not	not	PART
ftr-332	3213	46	reasonable	reasonable	ADJ
ftr-332	3213	47	under	under	ADP
ftr-332	3213	48	the	the	DET
ftr-332	3213	49	circumstances	circumstance	NOUN
ftr-332	3213	50	.	.	PUNCT
ftr-332	3214	1	although	although	SCONJ
ftr-332	3214	2	a	a	DET
ftr-332	3214	3	taxpayer	taxpayer	NOUN
ftr-332	3214	4	is	be	AUX
ftr-332	3214	5	not	not	PART
ftr-332	3214	6	required	require	VERB
ftr-332	3214	7	to	to	PART
ftr-332	3214	8	duplicate	duplicate	VERB
ftr-332	3214	9	the	the	DET
ftr-332	3214	10	work	work	NOUN
ftr-332	3214	11	of	of	ADP
ftr-332	3214	12	his	his	PRON
ftr-332	3214	13	return	return	NOUN
ftr-332	3214	14	preparer	preparer	NOUN
ftr-332	3214	15	,	,	PUNCT
ftr-332	3214	16	and	and	CCONJ
ftr-332	3214	17	an	an	DET
ftr-332	3214	18	omission	omission	NOUN
ftr-332	3214	19	of	of	ADP
ftr-332	3214	20	an	an	DET
ftr-332	3214	21	income	income	NOUN
ftr-332	3214	22	item	item	NOUN
ftr-332	3214	23	in	in	ADP
ftr-332	3214	24	a	a	DET
ftr-332	3214	25	return	return	NOUN
ftr-332	3214	26	prepared	prepare	VERB
ftr-332	3214	27	by	by	ADP
ftr-332	3214	28	a	a	DET
ftr-332	3214	29	third	third	ADJ
ftr-332	3214	30	party	party	NOUN
ftr-332	3214	31	is	be	AUX
ftr-332	3214	32	not	not	PART
ftr-332	3214	33	necessarily	necessarily	ADV
ftr-332	3214	34	fatal	fatal	ADJ
ftr-332	3214	35	to	to	ADP
ftr-332	3214	36	a	a	DET
ftr-332	3214	37	finding	finding	NOUN
ftr-332	3214	38	of	of	ADP
ftr-332	3214	39	reasonable	reasonable	ADJ
ftr-332	3214	40	cause	cause	NOUN
ftr-332	3214	41	and	and	CCONJ
ftr-332	3214	42	good	good	ADJ
ftr-332	3214	43	faith	faith	NOUN
ftr-332	3214	44	on	on	ADP
ftr-332	3214	45	the	the	DET
ftr-332	3214	46	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3214	47	part	part	NOUN
ftr-332	3214	48	if	if	SCONJ
ftr-332	3214	49	the	the	DET
ftr-332	3214	50	taxpayer	taxpayer	NOUN
ftr-332	3214	51	conducts	conduct	VERB
ftr-332	3214	52	a	a	DET
ftr-332	3214	53	review	review	NOUN
ftr-332	3214	54	2012	2012	NUM
ftr-332	3214	55	]	]	PUNCT
ftr-332	3214	56	recent	recent	ADJ
ftr-332	3214	57	developments	development	NOUN
ftr-332	3214	58	in	in	ADP
ftr-332	3214	59	federal	federal	ADJ
ftr-332	3214	60	income	income	NOUN
ftr-332	3214	61	taxation	taxation	NOUN
ftr-332	3214	62	341	341	NUM
ftr-332	3214	63	of	of	ADP
ftr-332	3214	64	his	his	PRON
ftr-332	3214	65	third	third	ADJ
ftr-332	3214	66	-	-	PUNCT
ftr-332	3214	67	party	party	NOUN
ftr-332	3214	68	prepared	prepare	VERB
ftr-332	3214	69	return	return	NOUN
ftr-332	3214	70	with	with	ADP
ftr-332	3214	71	the	the	DET
ftr-332	3214	72	intent	intent	NOUN
ftr-332	3214	73	of	of	ADP
ftr-332	3214	74	ensuring	ensure	VERB
ftr-332	3214	75	that	that	SCONJ
ftr-332	3214	76	all	all	DET
ftr-332	3214	77	income	income	NOUN
ftr-332	3214	78	items	item	NOUN
ftr-332	3214	79	are	be	AUX
ftr-332	3214	80	included	include	VERB
ftr-332	3214	81	,	,	PUNCT
ftr-332	3214	82	that	that	DET
ftr-332	3214	83	effort	effort	NOUN
ftr-332	3214	84	must	must	AUX
ftr-332	3214	85	be	be	AUX
ftr-332	3214	86	reasonable	reasonable	ADJ
ftr-332	3214	87	under	under	ADP
ftr-332	3214	88	the	the	DET
ftr-332	3214	89	circumstances	circumstance	NOUN
ftr-332	3214	90	.	.	PUNCT
ftr-332	3215	1	in	in	ADP
ftr-332	3215	2	this	this	DET
ftr-332	3215	3	case	case	NOUN
ftr-332	3215	4	,	,	PUNCT
ftr-332	3215	5	the	the	DET
ftr-332	3215	6	taxpayers	taxpayer	NOUN
ftr-332	3215	7	failed	fail	VERB
ftr-332	3215	8	to	to	PART
ftr-332	3215	9	demonstrate	demonstrate	VERB
ftr-332	3215	10	that	that	SCONJ
ftr-332	3215	11	they	they	PRON
ftr-332	3215	12	made	make	VERB
ftr-332	3215	13	a	a	DET
ftr-332	3215	14	reasonable	reasonable	ADJ
ftr-332	3215	15	effort	effort	NOUN
ftr-332	3215	16	to	to	PART
ftr-332	3215	17	review	review	VERB
ftr-332	3215	18	the	the	DET
ftr-332	3215	19	return	return	NOUN
ftr-332	3215	20	.	.	PUNCT
ftr-332	3216	1	the	the	DET
ftr-332	3216	2	taxpayer	taxpayer	NOUN
ftr-332	3216	3	had	have	AUX
ftr-332	3216	4	personally	personally	ADV
ftr-332	3216	5	ordered	order	VERB
ftr-332	3216	6	the	the	DET
ftr-332	3216	7	transaction	transaction	NOUN
ftr-332	3216	8	that	that	PRON
ftr-332	3216	9	gave	give	VERB
ftr-332	3216	10	rise	rise	NOUN
ftr-332	3216	11	to	to	ADP
ftr-332	3216	12	the	the	DET
ftr-332	3216	13	income	income	NOUN
ftr-332	3216	14	and	and	CCONJ
ftr-332	3216	15	had	have	AUX
ftr-332	3216	16	received	receive	VERB
ftr-332	3216	17	a	a	DET
ftr-332	3216	18	form	form	NOUN
ftr-332	3216	19	1099	1099	NUM
ftr-332	3216	20	–	–	PUNCT
ftr-332	3216	21	misc	misc	NOUN
ftr-332	3216	22	reporting	report	VERB
ftr-332	3216	23	that	that	DET
ftr-332	3216	24	income	income	NOUN
ftr-332	3216	25	.	.	PUNCT
ftr-332	3217	1	the	the	DET
ftr-332	3217	2	amount	amount	NOUN
ftr-332	3217	3	should	should	AUX
ftr-332	3217	4	have	have	AUX
ftr-332	3217	5	appeared	appear	VERB
ftr-332	3217	6	on	on	ADP
ftr-332	3217	7	schedule	schedule	NOUN
ftr-332	3217	8	d	d	PROPN
ftr-332	3217	9	as	as	ADP
ftr-332	3217	10	a	a	DET
ftr-332	3217	11	distinct	distinct	ADJ
ftr-332	3217	12	item	item	NOUN
ftr-332	3217	13	,	,	PUNCT
ftr-332	3217	14	but	but	CCONJ
ftr-332	3217	15	it	it	PRON
ftr-332	3217	16	was	be	AUX
ftr-332	3217	17	omitted	omit	VERB
ftr-332	3217	18	.	.	PUNCT
ftr-332	3218	1	the	the	DET
ftr-332	3218	2	taxpayers	taxpayer	NOUN
ftr-332	3218	3	‘	'	PUNCT
ftr-332	3218	4	―‗review	―‗review	NOUN
ftr-332	3218	5	‘	'	PUNCT
ftr-332	3218	6	of	of	ADP
ftr-332	3218	7	the	the	DET
ftr-332	3218	8	defective	defective	ADJ
ftr-332	3218	9	return	return	NOUN
ftr-332	3218	10	was	be	AUX
ftr-332	3218	11	of	of	ADP
ftr-332	3218	12	an	an	DET
ftr-332	3218	13	unknown	unknown	ADJ
ftr-332	3218	14	duration	duration	NOUN
ftr-332	3218	15	and	and	CCONJ
ftr-332	3218	16	that	that	SCONJ
ftr-332	3218	17	it	it	PRON
ftr-332	3218	18	consisted	consist	VERB
ftr-332	3218	19	of	of	ADP
ftr-332	3218	20	the	the	DET
ftr-332	3218	21	preparer	preparer	NOUN
ftr-332	3218	22	turning	turn	VERB
ftr-332	3218	23	the	the	DET
ftr-332	3218	24	pages	page	NOUN
ftr-332	3218	25	of	of	ADP
ftr-332	3218	26	the	the	DET
ftr-332	3218	27	return	return	NOUN
ftr-332	3218	28	and	and	CCONJ
ftr-332	3218	29	discussing	discuss	VERB
ftr-332	3218	30	various	various	ADJ
ftr-332	3218	31	items.‖	items.‖	NOUN
ftr-332	3218	32	the	the	DET
ftr-332	3218	33	$	$	SYM
ftr-332	3218	34	3.4	3.4	NUM
ftr-332	3218	35	million	million	NUM
ftr-332	3218	36	understatement	understatement	NOUN
ftr-332	3218	37	―was	―wa	VERB
ftr-332	3218	38	substantial	substantial	ADJ
ftr-332	3218	39	not	not	PART
ftr-332	3218	40	only	only	ADV
ftr-332	3218	41	in	in	ADP
ftr-332	3218	42	absolute	absolute	ADJ
ftr-332	3218	43	terms	term	NOUN
ftr-332	3218	44	but	but	CCONJ
ftr-332	3218	45	also	also	ADV
ftr-332	3218	46	in	in	ADP
ftr-332	3218	47	relative	relative	ADJ
ftr-332	3218	48	terms	term	NOUN
ftr-332	3218	49	(	(	PUNCT
ftr-332	3218	50	i.e.	i.e.	X
ftr-332	3218	51	,	,	PUNCT
ftr-332	3218	52	it	it	PRON
ftr-332	3218	53	equaled	equal	VERB
ftr-332	3218	54	about	about	ADV
ftr-332	3218	55	10	10	NUM
ftr-332	3218	56	percent	percent	NOUN
ftr-332	3218	57	of	of	ADP
ftr-332	3218	58	petitioners	petitioner	NOUN
ftr-332	3218	59	‘	'	PUNCT
ftr-332	3218	60	adjusted	adjusted	ADJ
ftr-332	3218	61	gross	gross	ADJ
ftr-332	3218	62	income	income	NOUN
ftr-332	3218	63	)	)	PUNCT
ftr-332	3218	64	.	.	PUNCT
ftr-332	3219	1	a	a	DET
ftr-332	3219	2	review	review	NOUN
ftr-332	3219	3	undertaken	undertake	VERB
ftr-332	3219	4	to	to	ADP
ftr-332	3219	5	‗make	‗make	VERB
ftr-332	3219	6	sure	sure	ADJ
ftr-332	3219	7	all	all	DET
ftr-332	3219	8	income	income	NOUN
ftr-332	3219	9	items	item	NOUN
ftr-332	3219	10	are	be	AUX
ftr-332	3219	11	included	include	VERB
ftr-332	3219	12	‘	'	PUNCT
ftr-332	3219	13	...	...	PUNCT
ftr-332	3219	14	or	or	CCONJ
ftr-332	3219	15	even	even	ADV
ftr-332	3219	16	a	a	DET
ftr-332	3219	17	review	review	NOUN
ftr-332	3219	18	undertaken	undertake	VERB
ftr-332	3219	19	only	only	ADV
ftr-332	3219	20	to	to	PART
ftr-332	3219	21	make	make	VERB
ftr-332	3219	22	sure	sure	ADJ
ftr-332	3219	23	that	that	SCONJ
ftr-332	3219	24	the	the	DET
ftr-332	3219	25	major	major	ADJ
ftr-332	3219	26	income	income	NOUN
ftr-332	3219	27	items	item	NOUN
ftr-332	3219	28	had	have	AUX
ftr-332	3219	29	been	be	AUX
ftr-332	3219	30	included	include	VERB
ftr-332	3219	31	—	—	PUNCT
ftr-332	3219	32	should	should	AUX
ftr-332	3219	33	,	,	PUNCT
ftr-332	3219	34	absent	absent	VERB
ftr-332	3219	35	a	a	DET
ftr-332	3219	36	reasonable	reasonable	ADJ
ftr-332	3219	37	explanation	explanation	NOUN
ftr-332	3219	38	to	to	ADP
ftr-332	3219	39	the	the	DET
ftr-332	3219	40	contrary	contrary	NOUN
ftr-332	3219	41	,	,	PUNCT
ftr-332	3219	42	have	have	AUX
ftr-332	3219	43	revealed	reveal	VERB
ftr-332	3219	44	an	an	DET
ftr-332	3219	45	omission	omission	NOUN
ftr-332	3219	46	so	so	ADV
ftr-332	3219	47	straightforward	straightforward	ADJ
ftr-332	3219	48	and	and	CCONJ
ftr-332	3219	49	substantial.‖	substantial.‖	NOUN
ftr-332	3219	50	finally	finally	ADV
ftr-332	3219	51	,	,	PUNCT
ftr-332	3219	52	the	the	DET
ftr-332	3219	53	court	court	NOUN
ftr-332	3219	54	concluded	conclude	VERB
ftr-332	3219	55	as	as	SCONJ
ftr-332	3219	56	follows	follow	VERB
ftr-332	3219	57	:	:	PUNCT
ftr-332	3219	58	mr	mr	PROPN
ftr-332	3219	59	.	.	PROPN
ftr-332	3219	60	woodsum	woodsum	PROPN
ftr-332	3219	61	terminated	terminate	VERB
ftr-332	3219	62	the	the	DET
ftr-332	3219	63	swap	swap	NOUN
ftr-332	3219	64	ahead	ahead	ADV
ftr-332	3219	65	of	of	ADP
ftr-332	3219	66	its	its	PRON
ftr-332	3219	67	set	set	VERB
ftr-332	3219	68	termination	termination	NOUN
ftr-332	3219	69	date	date	NOUN
ftr-332	3219	70	because	because	SCONJ
ftr-332	3219	71	his	his	PRON
ftr-332	3219	72	watchful	watchful	ADJ
ftr-332	3219	73	eye	eye	NOUN
ftr-332	3219	74	noted	note	VERB
ftr-332	3219	75	that	that	SCONJ
ftr-332	3219	76	it	it	PRON
ftr-332	3219	77	was	be	AUX
ftr-332	3219	78	not	not	PART
ftr-332	3219	79	performing	perform	VERB
ftr-332	3219	80	satisfactorily	satisfactorily	ADV
ftr-332	3219	81	as	as	ADP
ftr-332	3219	82	an	an	DET
ftr-332	3219	83	investment	investment	NOUN
ftr-332	3219	84	.	.	PUNCT
ftr-332	3220	1	that	that	PRON
ftr-332	3220	2	is	be	AUX
ftr-332	3220	3	,	,	PUNCT
ftr-332	3220	4	when	when	SCONJ
ftr-332	3220	5	his	his	PRON
ftr-332	3220	6	own	own	ADJ
ftr-332	3220	7	receiving	receiving	NOUN
ftr-332	3220	8	of	of	ADP
ftr-332	3220	9	income	income	NOUN
ftr-332	3220	10	was	be	AUX
ftr-332	3220	11	in	in	ADP
ftr-332	3220	12	question	question	NOUN
ftr-332	3220	13	,	,	PUNCT
ftr-332	3220	14	mr	mr	PROPN
ftr-332	3220	15	.	.	PROPN
ftr-332	3220	16	woodsum	woodsum	PROPN
ftr-332	3220	17	was	be	AUX
ftr-332	3220	18	evidently	evidently	ADV
ftr-332	3220	19	alert	alert	ADJ
ftr-332	3220	20	and	and	CCONJ
ftr-332	3220	21	careful	careful	ADJ
ftr-332	3220	22	.	.	PUNCT
ftr-332	3221	1	but	but	CCONJ
ftr-332	3221	2	when	when	SCONJ
ftr-332	3221	3	he	he	PRON
ftr-332	3221	4	was	be	AUX
ftr-332	3221	5	signing	sign	VERB
ftr-332	3221	6	his	his	PRON
ftr-332	3221	7	tax	tax	NOUN
ftr-332	3221	8	return	return	NOUN
ftr-332	3221	9	and	and	CCONJ
ftr-332	3221	10	reporting	report	VERB
ftr-332	3221	11	his	his	PRON
ftr-332	3221	12	tax	tax	NOUN
ftr-332	3221	13	liability	liability	NOUN
ftr-332	3221	14	,	,	PUNCT
ftr-332	3221	15	his	his	PRON
ftr-332	3221	16	routine	routine	NOUN
ftr-332	3221	17	was	be	AUX
ftr-332	3221	18	so	so	ADV
ftr-332	3221	19	casual	casual	ADJ
ftr-332	3221	20	that	that	SCONJ
ftr-332	3221	21	a	a	DET
ftr-332	3221	22	half	half	ADJ
ftr-332	3221	23	-	-	PUNCT
ftr-332	3221	24	million	million	NUM
ftr-332	3221	25	-	-	PUNCT
ftr-332	3221	26	dollar	dollar	NOUN
ftr-332	3221	27	understatement	understatement	NOUN
ftr-332	3221	28	of	of	ADP
ftr-332	3221	29	that	that	DET
ftr-332	3221	30	liability	liability	NOUN
ftr-332	3221	31	could	could	AUX
ftr-332	3221	32	slip	slip	VERB
ftr-332	3221	33	between	between	ADP
ftr-332	3221	34	the	the	DET
ftr-332	3221	35	cracks	crack	NOUN
ftr-332	3221	36	.	.	PUNCT
ftr-332	3222	1	we	we	PRON
ftr-332	3222	2	can	can	AUX
ftr-332	3222	3	not	not	PART
ftr-332	3222	4	hold	hold	VERB
ftr-332	3222	5	that	that	SCONJ
ftr-332	3222	6	this	this	DET
ftr-332	3222	7	understatement	understatement	NOUN
ftr-332	3222	8	was	be	AUX
ftr-332	3222	9	attributable	attributable	ADJ
ftr-332	3222	10	to	to	ADP
ftr-332	3222	11	reasonable	reasonable	ADJ
ftr-332	3222	12	cause	cause	NOUN
ftr-332	3222	13	and	and	CCONJ
ftr-332	3222	14	good	good	ADJ
ftr-332	3222	15	faith	faith	NOUN
ftr-332	3222	16	.	.	PUNCT
ftr-332	3223	1			X
ftr-332	3224	1	if	if	SCONJ
ftr-332	3224	2	this	this	DET
ftr-332	3224	3	cpa	cpa	NOUN
ftr-332	3224	4	can	can	AUX
ftr-332	3224	5	not	not	PART
ftr-332	3224	6	copy	copy	VERB
ftr-332	3224	7	and	and	CCONJ
ftr-332	3224	8	can	can	AUX
ftr-332	3224	9	not	not	PART
ftr-332	3224	10	add	add	VERB
ftr-332	3224	11	,	,	PUNCT
ftr-332	3224	12	he	he	PRON
ftr-332	3224	13	is	be	AUX
ftr-332	3224	14	nevertheless	nevertheless	ADV
ftr-332	3224	15	not	not	PART
ftr-332	3224	16	subject	subject	ADJ
ftr-332	3224	17	to	to	ADP
ftr-332	3224	18	preparer	preparer	NOUN
ftr-332	3224	19	penalties	penalty	NOUN
ftr-332	3224	20	because	because	SCONJ
ftr-332	3224	21	this	this	PRON
ftr-332	3224	22	was	be	AUX
ftr-332	3224	23	an	an	DET
ftr-332	3224	24	isolated	isolated	ADJ
ftr-332	3224	25	mistake	mistake	NOUN
ftr-332	3224	26	.	.	PUNCT
ftr-332	3225	1	the	the	DET
ftr-332	3225	2	one	one	NUM
ftr-332	3225	3	of	of	ADP
ftr-332	3225	4	us	we	PRON
ftr-332	3225	5	who	who	PRON
ftr-332	3225	6	uses	use	VERB
ftr-332	3225	7	a	a	DET
ftr-332	3225	8	cpa	cpa	NOUN
ftr-332	3225	9	to	to	PART
ftr-332	3225	10	prepare	prepare	VERB
ftr-332	3225	11	his	his	PRON
ftr-332	3225	12	tax	tax	NOUN
ftr-332	3225	13	returns	return	NOUN
ftr-332	3225	14	is	be	AUX
ftr-332	3225	15	outraged	outraged	ADJ
ftr-332	3225	16	that	that	SCONJ
ftr-332	3225	17	a	a	DET
ftr-332	3225	18	taxpayer	taxpayer	NOUN
ftr-332	3225	19	who	who	PRON
ftr-332	3225	20	employs	employ	VERB
ftr-332	3225	21	a	a	DET
ftr-332	3225	22	cpa	cpa	NOUN
ftr-332	3225	23	to	to	PART
ftr-332	3225	24	prepare	prepare	VERB
ftr-332	3225	25	his	his	PRON
ftr-332	3225	26	income	income	NOUN
ftr-332	3225	27	tax	tax	NOUN
ftr-332	3225	28	return	return	NOUN
ftr-332	3225	29	can	can	AUX
ftr-332	3225	30	not	not	PART
ftr-332	3225	31	rely	rely	VERB
ftr-332	3225	32	on	on	ADP
ftr-332	3225	33	the	the	DET
ftr-332	3225	34	cpa‘s	cpa‘s	NOUN
ftr-332	3225	35	transcription	transcription	NOUN
ftr-332	3225	36	and	and	CCONJ
ftr-332	3225	37	arithmetic	arithmetic	ADJ
ftr-332	3225	38	skills	skill	NOUN
ftr-332	3225	39	.	.	PUNCT
ftr-332	3226	1	6	6	X
ftr-332	3226	2	.	.	X
ftr-332	3226	3	canal	canal	NOUN
ftr-332	3226	4	opinion	opinion	NOUN
ftr-332	3226	5	redux	redux	PROPN
ftr-332	3226	6	?	?	PUNCT
ftr-332	3227	1	paschall	paschall	PROPN
ftr-332	3227	2	v.	v.	PROPN
ftr-332	3227	3	commissioner	commissioner	PROPN
ftr-332	3227	4	,	,	PUNCT
ftr-332	3227	5	137	137	NUM
ftr-332	3227	6	t.c	t.c	NOUN
ftr-332	3227	7	.	.	PROPN
ftr-332	3227	8	8	8	NUM
ftr-332	3227	9	(	(	PUNCT
ftr-332	3227	10	7/5/11	7/5/11	NUM
ftr-332	3227	11	)	)	PUNCT
ftr-332	3227	12	.	.	PUNCT
ftr-332	3228	1	through	through	ADP
ftr-332	3228	2	a	a	DET
ftr-332	3228	3	series	series	NOUN
ftr-332	3228	4	of	of	ADP
ftr-332	3228	5	convoluted	convoluted	ADJ
ftr-332	3228	6	preplanned	preplanne	VERB
ftr-332	3228	7	transactions	transaction	NOUN
ftr-332	3228	8	designed	design	VERB
ftr-332	3228	9	by	by	ADP
ftr-332	3228	10	grant	grant	PROPN
ftr-332	3228	11	thornton	thornton	PROPN
ftr-332	3228	12	that	that	SCONJ
ftr-332	3228	13	the	the	DET
ftr-332	3228	14	tax	tax	NOUN
ftr-332	3228	15	court	court	NOUN
ftr-332	3228	16	found	find	VERB
ftr-332	3228	17	to	to	PART
ftr-332	3228	18	lack	lack	VERB
ftr-332	3228	19	economic	economic	ADJ
ftr-332	3228	20	substance	substance	NOUN
ftr-332	3228	21	,	,	PUNCT
ftr-332	3228	22	the	the	DET
ftr-332	3228	23	taxpayer	taxpayer	NOUN
ftr-332	3228	24	in	in	ADP
ftr-332	3228	25	essence	essence	NOUN
ftr-332	3228	26	moved	move	VERB
ftr-332	3228	27	approximately	approximately	ADV
ftr-332	3228	28	$	$	SYM
ftr-332	3228	29	1.3	1.3	NUM
ftr-332	3228	30	million	million	NUM
ftr-332	3228	31	from	from	ADP
ftr-332	3228	32	a	a	DET
ftr-332	3228	33	traditional	traditional	ADJ
ftr-332	3228	34	ira	ira	PROPN
ftr-332	3228	35	to	to	ADP
ftr-332	3228	36	a	a	DET
ftr-332	3228	37	roth	roth	PROPN
ftr-332	3228	38	ira	ira	PROPN
ftr-332	3228	39	,	,	PUNCT
ftr-332	3228	40	without	without	ADP
ftr-332	3228	41	paying	pay	VERB
ftr-332	3228	42	any	any	DET
ftr-332	3228	43	taxes	taxis	NOUN
ftr-332	3228	44	.	.	PUNCT
ftr-332	3229	1	the	the	DET
ftr-332	3229	2	irs	irs	PROPN
ftr-332	3229	3	asserted	assert	VERB
ftr-332	3229	4	that	that	SCONJ
ftr-332	3229	5	he	he	PRON
ftr-332	3229	6	had	have	AUX
ftr-332	3229	7	made	make	VERB
ftr-332	3229	8	excess	excess	ADJ
ftr-332	3229	9	contributions	contribution	NOUN
ftr-332	3229	10	to	to	ADP
ftr-332	3229	11	a	a	DET
ftr-332	3229	12	roth	roth	PROPN
ftr-332	3229	13	ira	ira	PROPN
ftr-332	3229	14	.	.	PUNCT
ftr-332	3230	1	the	the	DET
ftr-332	3230	2	taxpayer	taxpayer	NOUN
ftr-332	3230	3	had	have	AUX
ftr-332	3230	4	filed	file	VERB
ftr-332	3230	5	timely	timely	ADJ
ftr-332	3230	6	forms	form	NOUN
ftr-332	3230	7	1040	1040	NUM
ftr-332	3230	8	for	for	ADP
ftr-332	3230	9	the	the	DET
ftr-332	3230	10	years	year	NOUN
ftr-332	3230	11	in	in	ADP
ftr-332	3230	12	issue	issue	NOUN
ftr-332	3230	13	,	,	PUNCT
ftr-332	3230	14	but	but	CCONJ
ftr-332	3230	15	failed	fail	VERB
ftr-332	3230	16	to	to	PART
ftr-332	3230	17	file	file	VERB
ftr-332	3230	18	forms	form	NOUN
ftr-332	3230	19	5329	5329	NUM
ftr-332	3230	20	reporting	report	VERB
ftr-332	3230	21	the	the	DET
ftr-332	3230	22	excess	excess	ADJ
ftr-332	3230	23	contributions	contribution	NOUN
ftr-332	3230	24	for	for	ADP
ftr-332	3230	25	the	the	DET
ftr-332	3230	26	years	year	NOUN
ftr-332	3230	27	in	in	ADP
ftr-332	3230	28	issue	issue	NOUN
ftr-332	3230	29	.	.	PUNCT
ftr-332	3231	1	more	more	ADJ
ftr-332	3231	2	than	than	ADP
ftr-332	3231	3	three	three	NUM
ftr-332	3231	4	years	year	NOUN
ftr-332	3231	5	after	after	ADP
ftr-332	3231	6	the	the	DET
ftr-332	3231	7	due	due	ADJ
ftr-332	3231	8	date	date	NOUN
ftr-332	3231	9	for	for	ADP
ftr-332	3231	10	the	the	DET
ftr-332	3231	11	forms	form	NOUN
ftr-332	3231	12	1040	1040	NUM
ftr-332	3231	13	for	for	ADP
ftr-332	3231	14	the	the	DET
ftr-332	3231	15	years	year	NOUN
ftr-332	3231	16	in	in	ADP
ftr-332	3231	17	issue	issue	NOUN
ftr-332	3231	18	,	,	PUNCT
ftr-332	3231	19	the	the	DET
ftr-332	3231	20	irs	irs	PROPN
ftr-332	3231	21	proposed	propose	VERB
ftr-332	3231	22	§	§	PROPN
ftr-332	3231	23	4973	4973	NUM
ftr-332	3231	24	excise	excise	NOUN
ftr-332	3231	25	tax	tax	NOUN
ftr-332	3231	26	assessments	assessment	NOUN
ftr-332	3231	27	.	.	PUNCT
ftr-332	3232	1	the	the	DET
ftr-332	3232	2	taxpayer	taxpayer	NOUN
ftr-332	3232	3	asserted	assert	VERB
ftr-332	3232	4	that	that	SCONJ
ftr-332	3232	5	the	the	DET
ftr-332	3232	6	statute	statute	NOUN
ftr-332	3232	7	of	of	ADP
ftr-332	3232	8	limitations	limitation	NOUN
ftr-332	3232	9	had	have	AUX
ftr-332	3232	10	run	run	VERB
ftr-332	3232	11	,	,	PUNCT
ftr-332	3232	12	but	but	CCONJ
ftr-332	3232	13	the	the	DET
ftr-332	3232	14	tax	tax	NOUN
ftr-332	3232	15	court	court	NOUN
ftr-332	3232	16	(	(	PUNCT
ftr-332	3232	17	judge	judge	PROPN
ftr-332	3232	18	wherry	wherry	PROPN
ftr-332	3232	19	)	)	PUNCT
ftr-332	3232	20	held	hold	VERB
ftr-332	3232	21	that	that	SCONJ
ftr-332	3232	22	the	the	DET
ftr-332	3232	23	filing	filing	NOUN
ftr-332	3232	24	of	of	ADP
ftr-332	3232	25	the	the	DET
ftr-332	3232	26	forms	form	NOUN
ftr-332	3232	27	1040	1040	NUM
ftr-332	3232	28	did	do	AUX
ftr-332	3232	29	not	not	PART
ftr-332	3232	30	start	start	VERB
ftr-332	3232	31	the	the	DET
ftr-332	3232	32	statute	statute	NOUN
ftr-332	3232	33	of	of	ADP
ftr-332	3232	34	limitations	limitation	NOUN
ftr-332	3232	35	running	run	VERB
ftr-332	3232	36	for	for	ADP
ftr-332	3232	37	342	342	NUM
ftr-332	3232	38	florida	florida	PROPN
ftr-332	3232	39	tax	tax	NOUN
ftr-332	3232	40	review	review	NOUN
ftr-332	3233	1	[	[	X
ftr-332	3233	2	vol	vol	NOUN
ftr-332	3233	3	.	.	PUNCT
ftr-332	3234	1	12:5	12:5	NUM
ftr-332	3234	2	purposes	purpose	NOUN
ftr-332	3234	3	of	of	ADP
ftr-332	3234	4	the	the	DET
ftr-332	3234	5	§	§	PROPN
ftr-332	3234	6	4973	4973	NUM
ftr-332	3234	7	excise	excise	NOUN
ftr-332	3234	8	tax	tax	NOUN
ftr-332	3234	9	in	in	ADP
ftr-332	3234	10	the	the	DET
ftr-332	3234	11	absence	absence	NOUN
ftr-332	3234	12	of	of	ADP
ftr-332	3234	13	accompanying	accompany	VERB
ftr-332	3234	14	forms	form	NOUN
ftr-332	3234	15	5329	5329	NUM
ftr-332	3234	16	.	.	PUNCT
ftr-332	3235	1	section	section	NOUN
ftr-332	3235	2	6651(a)(1	6651(a)(1	NOUN
ftr-332	3235	3	)	)	PUNCT
ftr-332	3235	4	failure	failure	NOUN
ftr-332	3235	5	to	to	PART
ftr-332	3235	6	file	file	VERB
ftr-332	3235	7	a	a	DET
ftr-332	3235	8	required	require	VERB
ftr-332	3235	9	return	return	NOUN
ftr-332	3235	10	penalties	penalty	NOUN
ftr-332	3235	11	were	be	AUX
ftr-332	3235	12	sustained	sustain	VERB
ftr-332	3235	13	.	.	PUNCT
ftr-332	3236	1	the	the	DET
ftr-332	3236	2	taxpayer	taxpayer	NOUN
ftr-332	3236	3	did	do	AUX
ftr-332	3236	4	not	not	PART
ftr-332	3236	5	demonstrate	demonstrate	VERB
ftr-332	3236	6	reasonable	reasonable	ADJ
ftr-332	3236	7	cause	cause	NOUN
ftr-332	3236	8	and	and	CCONJ
ftr-332	3236	9	―good	―good	NOUN
ftr-332	3236	10	faith‖	faith‖	PROPN
ftr-332	3236	11	to	to	PART
ftr-332	3236	12	mitigate	mitigate	VERB
ftr-332	3236	13	the	the	DET
ftr-332	3236	14	penalties	penalty	NOUN
ftr-332	3236	15	.	.	PUNCT
ftr-332	3237	1	the	the	DET
ftr-332	3237	2	taxpayer	taxpayer	NOUN
ftr-332	3237	3	paid	pay	VERB
ftr-332	3237	4	his	his	PRON
ftr-332	3237	5	advisors	advisor	NOUN
ftr-332	3237	6	a	a	DET
ftr-332	3237	7	flat	flat	ADJ
ftr-332	3237	8	fee	fee	NOUN
ftr-332	3237	9	of	of	ADP
ftr-332	3237	10	$	$	SYM
ftr-332	3237	11	120,000	120,000	NUM
ftr-332	3237	12	,	,	PUNCT
ftr-332	3237	13	which	which	PRON
ftr-332	3237	14	was	be	AUX
ftr-332	3237	15	payable	payable	ADJ
ftr-332	3237	16	only	only	ADV
ftr-332	3237	17	if	if	SCONJ
ftr-332	3237	18	the	the	DET
ftr-332	3237	19	transaction	transaction	NOUN
ftr-332	3237	20	was	be	AUX
ftr-332	3237	21	completed	complete	VERB
ftr-332	3237	22	,	,	PUNCT
ftr-332	3237	23	and	and	CCONJ
ftr-332	3237	24	relied	rely	VERB
ftr-332	3237	25	solely	solely	ADV
ftr-332	3237	26	on	on	ADP
ftr-332	3237	27	the	the	DET
ftr-332	3237	28	advice	advice	NOUN
ftr-332	3237	29	of	of	ADP
ftr-332	3237	30	the	the	DET
ftr-332	3237	31	advisors	advisor	NOUN
ftr-332	3237	32	promoting	promote	VERB
ftr-332	3237	33	the	the	DET
ftr-332	3237	34	transaction	transaction	NOUN
ftr-332	3237	35	;	;	PUNCT
ftr-332	3237	36	the	the	DET
ftr-332	3237	37	tax	tax	NOUN
ftr-332	3237	38	advisors	advisor	NOUN
ftr-332	3237	39	were	be	AUX
ftr-332	3237	40	not	not	PART
ftr-332	3237	41	independent	independent	ADJ
ftr-332	3237	42	.	.	PUNCT
ftr-332	3238	1	furthermore	furthermore	ADV
ftr-332	3238	2	,	,	PUNCT
ftr-332	3238	3	―paschall	―paschall	PRON
ftr-332	3238	4	should	should	AUX
ftr-332	3238	5	have	have	AUX
ftr-332	3238	6	realized	realize	VERB
ftr-332	3238	7	that	that	SCONJ
ftr-332	3238	8	the	the	DET
ftr-332	3238	9	deal	deal	NOUN
ftr-332	3238	10	was	be	AUX
ftr-332	3238	11	too	too	ADV
ftr-332	3238	12	good	good	ADJ
ftr-332	3238	13	to	to	PART
ftr-332	3238	14	be	be	AUX
ftr-332	3238	15	true.‖	true.‖	PROPN
ftr-332	3238	16	mr	mr	PROPN
ftr-332	3238	17	.	.	PROPN
ftr-332	3238	18	paschall	paschall	PROPN
ftr-332	3238	19	had	have	VERB
ftr-332	3238	20	doubts	doubt	NOUN
ftr-332	3238	21	,	,	PUNCT
ftr-332	3238	22	repeatedly	repeatedly	ADV
ftr-332	3238	23	asking	ask	VERB
ftr-332	3238	24	whether	whether	SCONJ
ftr-332	3238	25	the	the	DET
ftr-332	3238	26	roth	roth	PROPN
ftr-332	3238	27	restructure	restructure	NOUN
ftr-332	3238	28	was	be	AUX
ftr-332	3238	29	legal	legal	ADJ
ftr-332	3238	30	.	.	PUNCT
ftr-332	3239	1	despite	despite	SCONJ
ftr-332	3239	2	these	these	DET
ftr-332	3239	3	doubts	doubt	NOUN
ftr-332	3239	4	,	,	PUNCT
ftr-332	3239	5	he	he	PRON
ftr-332	3239	6	never	never	ADV
ftr-332	3239	7	asked	ask	VERB
ftr-332	3239	8	for	for	ADP
ftr-332	3239	9	an	an	DET
ftr-332	3239	10	opinion	opinion	NOUN
ftr-332	3239	11	letter	letter	NOUN
ftr-332	3239	12	or	or	CCONJ
ftr-332	3239	13	sought	seek	VERB
ftr-332	3239	14	the	the	DET
ftr-332	3239	15	advice	advice	NOUN
ftr-332	3239	16	of	of	ADP
ftr-332	3239	17	an	an	DET
ftr-332	3239	18	independent	independent	ADJ
ftr-332	3239	19	adviser	adviser	NOUN
ftr-332	3239	20	,	,	PUNCT
ftr-332	3239	21	including	include	VERB
ftr-332	3239	22	mr	mr	PROPN
ftr-332	3239	23	.	.	PROPN
ftr-332	3239	24	jaeger	jaeger	PROPN
ftr-332	3239	25	,	,	PUNCT
ftr-332	3239	26	who	who	PRON
ftr-332	3239	27	was	be	AUX
ftr-332	3239	28	preparing	prepare	VERB
ftr-332	3239	29	his	his	PRON
ftr-332	3239	30	tax	tax	NOUN
ftr-332	3239	31	returns	return	NOUN
ftr-332	3239	32	at	at	ADP
ftr-332	3239	33	the	the	DET
ftr-332	3239	34	time	time	NOUN
ftr-332	3239	35	he	he	PRON
ftr-332	3239	36	met	meet	VERB
ftr-332	3239	37	mr	mr	PROPN
ftr-332	3239	38	.	.	PROPN
ftr-332	3239	39	stover	stover	PROPN
ftr-332	3239	40	.	.	PUNCT
ftr-332	3240	1	this	this	PRON
ftr-332	3240	2	was	be	AUX
ftr-332	3240	3	even	even	ADV
ftr-332	3240	4	after	after	SCONJ
ftr-332	3240	5	he	he	PRON
ftr-332	3240	6	received	receive	VERB
ftr-332	3240	7	a	a	DET
ftr-332	3240	8	letter	letter	NOUN
ftr-332	3240	9	warning	warn	VERB
ftr-332	3240	10	him	he	PRON
ftr-332	3240	11	that	that	SCONJ
ftr-332	3240	12	there	there	PRON
ftr-332	3240	13	might	might	AUX
ftr-332	3240	14	be	be	AUX
ftr-332	3240	15	problems	problem	NOUN
ftr-332	3240	16	with	with	ADP
ftr-332	3240	17	the	the	DET
ftr-332	3240	18	roth	roth	PROPN
ftr-332	3240	19	restructure	restructure	NOUN
ftr-332	3240	20	and	and	CCONJ
ftr-332	3240	21	that	that	SCONJ
ftr-332	3240	22	his	his	PRON
ftr-332	3240	23	name	name	NOUN
ftr-332	3240	24	was	be	AUX
ftr-332	3240	25	being	be	AUX
ftr-332	3240	26	turned	turn	VERB
ftr-332	3240	27	over	over	ADP
ftr-332	3240	28	to	to	ADP
ftr-332	3240	29	the	the	DET
ftr-332	3240	30	irs	irs	PROPN
ftr-332	3240	31	.	.	PUNCT
ftr-332	3241	1	a.	a.	PROPN
ftr-332	3241	2	different	different	PROPN
ftr-332	3241	3	taxpayer	taxpayer	NOUN
ftr-332	3241	4	,	,	PUNCT
ftr-332	3241	5	same	same	ADJ
ftr-332	3241	6	scam	scam	NOUN
ftr-332	3241	7	,	,	PUNCT
ftr-332	3241	8	same	same	ADJ
ftr-332	3241	9	tax	tax	NOUN
ftr-332	3241	10	advisors	advisor	NOUN
ftr-332	3241	11	,	,	PUNCT
ftr-332	3241	12	same	same	ADJ
ftr-332	3241	13	result	result	NOUN
ftr-332	3241	14	,	,	PUNCT
ftr-332	3241	15	this	this	DET
ftr-332	3241	16	time	time	NOUN
ftr-332	3241	17	citing	cite	VERB
ftr-332	3241	18	and	and	CCONJ
ftr-332	3241	19	quoting	quote	VERB
ftr-332	3241	20	canal	canal	NOUN
ftr-332	3241	21	.	.	PUNCT
ftr-332	3242	1	swanson	swanson	PROPN
ftr-332	3242	2	v.	v.	PROPN
ftr-332	3242	3	commissioner	commissioner	PROPN
ftr-332	3242	4	,	,	PUNCT
ftr-332	3242	5	t.c	t.c	PROPN
ftr-332	3242	6	.	.	PROPN
ftr-332	3242	7	memo	memo	NOUN
ftr-332	3242	8	.	.	PUNCT
ftr-332	3243	1	2011	2011	NUM
ftr-332	3243	2	-	-	SYM
ftr-332	3243	3	156	156	NUM
ftr-332	3243	4	(	(	PUNCT
ftr-332	3243	5	7/5/11	7/5/11	PROPN
ftr-332	3243	6	)	)	PUNCT
ftr-332	3243	7	.	.	PUNCT
ftr-332	3244	1	this	this	DET
ftr-332	3244	2	case	case	NOUN
ftr-332	3244	3	involved	involve	VERB
ftr-332	3244	4	a	a	DET
ftr-332	3244	5	transaction	transaction	NOUN
ftr-332	3244	6	substantially	substantially	ADV
ftr-332	3244	7	similar	similar	ADJ
ftr-332	3244	8	to	to	ADP
ftr-332	3244	9	paschall	paschall	ADJ
ftr-332	3244	10	,	,	PUNCT
ftr-332	3244	11	supra	supra	ADJ
ftr-332	3244	12	,	,	PUNCT
ftr-332	3244	13	if	if	SCONJ
ftr-332	3244	14	not	not	PART
ftr-332	3244	15	essentially	essentially	ADV
ftr-332	3244	16	identical	identical	ADJ
ftr-332	3244	17	.	.	PUNCT
ftr-332	3245	1	the	the	DET
ftr-332	3245	2	taxpayer	taxpayer	NOUN
ftr-332	3245	3	conceded	concede	VERB
ftr-332	3245	4	the	the	DET
ftr-332	3245	5	substantive	substantive	ADJ
ftr-332	3245	6	excise	excise	NOUN
ftr-332	3245	7	tax	tax	NOUN
ftr-332	3245	8	penalty	penalty	NOUN
ftr-332	3245	9	issue	issue	NOUN
ftr-332	3245	10	and	and	CCONJ
ftr-332	3245	11	contested	contest	VERB
ftr-332	3245	12	only	only	ADV
ftr-332	3245	13	the	the	DET
ftr-332	3245	14	penalty	penalty	NOUN
ftr-332	3245	15	issue	issue	NOUN
ftr-332	3245	16	,	,	PUNCT
ftr-332	3245	17	which	which	PRON
ftr-332	3245	18	he	he	PRON
ftr-332	3245	19	lost	lose	VERB
ftr-332	3245	20	.	.	PUNCT
ftr-332	3246	1	the	the	DET
ftr-332	3246	2	court	court	NOUN
ftr-332	3246	3	(	(	PUNCT
ftr-332	3246	4	judge	judge	PROPN
ftr-332	3246	5	wherry	wherry	PROPN
ftr-332	3246	6	)	)	PUNCT
ftr-332	3246	7	rejected	reject	VERB
ftr-332	3246	8	the	the	DET
ftr-332	3246	9	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3246	10	claim	claim	NOUN
ftr-332	3246	11	reasonable	reasonable	ADJ
ftr-332	3246	12	cause	cause	VERB
ftr-332	3246	13	defense	defense	NOUN
ftr-332	3246	14	to	to	ADP
ftr-332	3246	15	the	the	DET
ftr-332	3246	16	§	§	PROPN
ftr-332	3246	17	6662	6662	NUM
ftr-332	3246	18	penalties	penalty	NOUN
ftr-332	3246	19	.	.	PUNCT
ftr-332	3247	1	the	the	DET
ftr-332	3247	2	taxpayer	taxpayer	NOUN
ftr-332	3247	3	claimed	claim	VERB
ftr-332	3247	4	reliance	reliance	NOUN
ftr-332	3247	5	on	on	ADP
ftr-332	3247	6	his	his	PRON
ftr-332	3247	7	tax	tax	NOUN
ftr-332	3247	8	advisors	advisor	NOUN
ftr-332	3247	9	,	,	PUNCT
ftr-332	3247	10	who	who	PRON
ftr-332	3247	11	participated	participate	VERB
ftr-332	3247	12	in	in	ADP
ftr-332	3247	13	structuring	structure	VERB
ftr-332	3247	14	the	the	DET
ftr-332	3247	15	transaction	transaction	NOUN
ftr-332	3247	16	.	.	PUNCT
ftr-332	3248	1	in	in	ADP
ftr-332	3248	2	rejecting	reject	VERB
ftr-332	3248	3	the	the	DET
ftr-332	3248	4	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3248	5	argument	argument	NOUN
ftr-332	3248	6	,	,	PUNCT
ftr-332	3248	7	judge	judge	PROPN
ftr-332	3248	8	wherry	wherry	PROPN
ftr-332	3248	9	quoted	quote	VERB
ftr-332	3248	10	from	from	ADP
ftr-332	3248	11	canal	canal	PROPN
ftr-332	3248	12	corp	corp	PROPN
ftr-332	3248	13	.	.	PROPN
ftr-332	3249	1	v.	v.	PROPN
ftr-332	3249	2	commissioner	commissioner	PROPN
ftr-332	3249	3	,	,	PUNCT
ftr-332	3249	4	135	135	NUM
ftr-332	3249	5	t.c	t.c	PROPN
ftr-332	3249	6	.	.	PROPN
ftr-332	3249	7	199	199	NUM
ftr-332	3249	8	,	,	PUNCT
ftr-332	3249	9	218	218	NUM
ftr-332	3249	10	(	(	PUNCT
ftr-332	3249	11	2010	2010	NUM
ftr-332	3249	12	):	):	PUNCT
ftr-332	3249	13	―courts	―court	NOUN
ftr-332	3249	14	have	have	AUX
ftr-332	3249	15	repeatedly	repeatedly	ADV
ftr-332	3249	16	held	hold	VERB
ftr-332	3249	17	that	that	SCONJ
ftr-332	3249	18	it	it	PRON
ftr-332	3249	19	is	be	AUX
ftr-332	3249	20	unreasonable	unreasonable	ADJ
ftr-332	3249	21	for	for	SCONJ
ftr-332	3249	22	a	a	DET
ftr-332	3249	23	taxpayer	taxpayer	NOUN
ftr-332	3249	24	to	to	PART
ftr-332	3249	25	rely	rely	VERB
ftr-332	3249	26	on	on	ADP
ftr-332	3249	27	a	a	DET
ftr-332	3249	28	tax	tax	NOUN
ftr-332	3249	29	adviser	adviser	NOUN
ftr-332	3249	30	actively	actively	ADV
ftr-332	3249	31	involved	involve	VERB
ftr-332	3249	32	in	in	ADP
ftr-332	3249	33	planning	plan	VERB
ftr-332	3249	34	the	the	DET
ftr-332	3249	35	transaction	transaction	NOUN
ftr-332	3249	36	and	and	CCONJ
ftr-332	3249	37	tainted	taint	VERB
ftr-332	3249	38	by	by	ADP
ftr-332	3249	39	an	an	DET
ftr-332	3249	40	inherent	inherent	ADJ
ftr-332	3249	41	conflict	conflict	NOUN
ftr-332	3249	42	of	of	ADP
ftr-332	3249	43	interest.‖	interest.‖	PROPN
ftr-332	3249	44	judge	judge	PROPN
ftr-332	3249	45	wherry	wherry	PROPN
ftr-332	3249	46	found	find	VERB
ftr-332	3249	47	that	that	DET
ftr-332	3249	48	―at	―at	NOUN
ftr-332	3249	49	a	a	DET
ftr-332	3249	50	minimum‖	minimum‖	X
ftr-332	3249	51	the	the	DET
ftr-332	3249	52	tax	tax	NOUN
ftr-332	3249	53	advisors	advisor	NOUN
ftr-332	3249	54	on	on	ADP
ftr-332	3249	55	whom	whom	PRON
ftr-332	3249	56	the	the	DET
ftr-332	3249	57	taxpayer	taxpayer	NOUN
ftr-332	3249	58	relied	rely	VERB
ftr-332	3249	59	―had	―had	NOUN
ftr-332	3249	60	a	a	DET
ftr-332	3249	61	conflict	conflict	NOUN
ftr-332	3249	62	of	of	ADP
ftr-332	3249	63	interest	interest	NOUN
ftr-332	3249	64	and	and	CCONJ
ftr-332	3249	65	were	be	AUX
ftr-332	3249	66	not	not	PART
ftr-332	3249	67	independent‖	independent‖	PRON
ftr-332	3249	68	because	because	SCONJ
ftr-332	3249	69	they	they	PRON
ftr-332	3249	70	―set	―set	VERB
ftr-332	3249	71	up	up	ADP
ftr-332	3249	72	the	the	DET
ftr-332	3249	73	various	various	ADJ
ftr-332	3249	74	entities	entity	NOUN
ftr-332	3249	75	and	and	CCONJ
ftr-332	3249	76	coordinated	coordinate	VERB
ftr-332	3249	77	the	the	DET
ftr-332	3249	78	deal	deal	NOUN
ftr-332	3249	79	‗from	‗from	PART
ftr-332	3249	80	start	start	VERB
ftr-332	3249	81	to	to	ADP
ftr-332	3249	82	finish‘.‖	finish‘.‖	PROPN
ftr-332	3250	1	they	they	PRON
ftr-332	3250	2	―were	―were	PRON
ftr-332	3250	3	paid	pay	VERB
ftr-332	3250	4	‗a	‗a	NOUN
ftr-332	3250	5	flat	flat	ADJ
ftr-332	3250	6	fee	fee	NOUN
ftr-332	3250	7	for	for	ADP
ftr-332	3250	8	implementing	implement	VERB
ftr-332	3250	9	*	*	PUNCT
ftr-332	3250	10	*	*	PUNCT
ftr-332	3250	11	*	*	PUNCT
ftr-332	3251	1	[	[	X
ftr-332	3251	2	the	the	DET
ftr-332	3251	3	roth	roth	PROPN
ftr-332	3251	4	restructure	restructure	VERB
ftr-332	3251	5	]	]	PUNCT
ftr-332	3251	6	and	and	CCONJ
ftr-332	3251	7	wouldn‘t	wouldn‘t	NOUN
ftr-332	3251	8	have	have	AUX
ftr-332	3251	9	been	be	AUX
ftr-332	3251	10	compensated	compensate	VERB
ftr-332	3251	11	at	at	ADV
ftr-332	3251	12	all	all	ADV
ftr-332	3251	13	if	if	SCONJ
ftr-332	3251	14	*	*	NOUN
ftr-332	3251	15	*	*	PUNCT
ftr-332	3252	1	*	*	PUNCT
ftr-332	3253	1	[	[	X
ftr-332	3253	2	mr	mr	PROPN
ftr-332	3253	3	.	.	PROPN
ftr-332	3253	4	swanson	swanson	PROPN
ftr-332	3253	5	]	]	PUNCT
ftr-332	3253	6	decided	decide	VERB
ftr-332	3253	7	not	not	PART
ftr-332	3253	8	to	to	PART
ftr-332	3253	9	go	go	VERB
ftr-332	3253	10	through	through	ADP
ftr-332	3253	11	with	with	ADP
ftr-332	3253	12	it	it	PRON
ftr-332	3253	13	.	.	PUNCT
ftr-332	3254	1	‘	'	PUNCT
ftr-332	3254	2	therefore	therefore	ADV
ftr-332	3254	3	[	[	X
ftr-332	3254	4	the	the	DET
ftr-332	3254	5	taxpayers	taxpayer	NOUN
ftr-332	3254	6	]	]	PUNCT
ftr-332	3254	7	can	can	AUX
ftr-332	3254	8	not	not	PART
ftr-332	3254	9	argue	argue	VERB
ftr-332	3254	10	that	that	SCONJ
ftr-332	3254	11	their	their	PRON
ftr-332	3254	12	reliance	reliance	NOUN
ftr-332	3254	13	on	on	ADP
ftr-332	3254	14	[	[	PUNCT
ftr-332	3254	15	the	the	DET
ftr-332	3254	16	tax	tax	NOUN
ftr-332	3254	17	advisors	advisor	NOUN
ftr-332	3254	18	]	]	PUNCT
ftr-332	3254	19	establishes	establish	VERB
ftr-332	3254	20	reasonable	reasonable	ADJ
ftr-332	3254	21	cause	cause	NOUN
ftr-332	3254	22	and	and	CCONJ
ftr-332	3254	23	good	good	ADJ
ftr-332	3254	24	faith.‖	faith.‖	NOUN
ftr-332	3254	25	7	7	NUM
ftr-332	3254	26	.	.	PUNCT
ftr-332	3254	27	―same	―same	PROPN
ftr-332	3254	28	taxpayer‖	taxpayer‖	PROPN
ftr-332	3254	29	really	really	ADV
ftr-332	3254	30	does	do	AUX
ftr-332	3254	31	mean	mean	VERB
ftr-332	3254	32	the	the	DET
ftr-332	3254	33	same	same	ADJ
ftr-332	3254	34	taxpayer	taxpayer	NOUN
ftr-332	3254	35	.	.	PUNCT
ftr-332	3255	1	energy	energy	PROPN
ftr-332	3255	2	east	east	PROPN
ftr-332	3255	3	corp	corp	PROPN
ftr-332	3255	4	v.	v.	PROPN
ftr-332	3255	5	united	united	PROPN
ftr-332	3255	6	states	states	PROPN
ftr-332	3255	7	,	,	PUNCT
ftr-332	3255	8	645	645	NUM
ftr-332	3255	9	f.3d	f.3d	NUM
ftr-332	3255	10	1358	1358	NUM
ftr-332	3255	11	(	(	PUNCT
ftr-332	3255	12	6/20/11	6/20/11	NUM
ftr-332	3255	13	)	)	PUNCT
ftr-332	3255	14	.	.	PUNCT
ftr-332	3256	1	section	section	NOUN
ftr-332	3256	2	6621(d	6621(d	NOUN
ftr-332	3256	3	)	)	PUNCT
ftr-332	3256	4	deals	deal	NOUN
ftr-332	3256	5	with	with	ADP
ftr-332	3256	6	overlapping	overlap	VERB
ftr-332	3256	7	periods	period	NOUN
ftr-332	3256	8	of	of	ADP
ftr-332	3256	9	underpayment	underpayment	NOUN
ftr-332	3256	10	and	and	CCONJ
ftr-332	3256	11	overpayment	overpayment	ADJ
ftr-332	3256	12	by	by	ADP
ftr-332	3256	13	the	the	DET
ftr-332	3256	14	―same	―same	PROPN
ftr-332	3256	15	taxpayer‖	taxpayer‖	PROPN
ftr-332	3256	16	by	by	ADP
ftr-332	3256	17	imposing	impose	VERB
ftr-332	3256	18	a	a	DET
ftr-332	3256	19	net	net	ADJ
ftr-332	3256	20	interest	interest	NOUN
ftr-332	3256	21	rate	rate	NOUN
ftr-332	3256	22	of	of	ADP
ftr-332	3256	23	zero	zero	NUM
ftr-332	3256	24	on	on	ADP
ftr-332	3256	25	the	the	DET
ftr-332	3256	26	equivalent	equivalent	ADJ
ftr-332	3256	27	underpayment	underpayment	NOUN
ftr-332	3256	28	and	and	CCONJ
ftr-332	3256	29	overpayment	overpayment	ADJ
ftr-332	3256	30	for	for	ADP
ftr-332	3256	31	the	the	DET
ftr-332	3256	32	period	period	NOUN
ftr-332	3256	33	of	of	ADP
ftr-332	3256	34	the	the	DET
ftr-332	3256	35	overlap	overlap	NOUN
ftr-332	3256	36	.	.	PUNCT
ftr-332	3257	1	energy	energy	PROPN
ftr-332	3257	2	east	east	PROPN
ftr-332	3257	3	corporation	corporation	PROPN
ftr-332	3257	4	filed	file	VERB
ftr-332	3257	5	a	a	DET
ftr-332	3257	6	refund	refund	NOUN
ftr-332	3257	7	claim	claim	NOUN
ftr-332	3257	8	,	,	PUNCT
ftr-332	3257	9	seeking	seek	VERB
ftr-332	3257	10	to	to	PART
ftr-332	3257	11	offset	offset	VERB
ftr-332	3257	12	the	the	DET
ftr-332	3257	13	2012	2012	NUM
ftr-332	3257	14	]	]	PUNCT
ftr-332	3257	15	recent	recent	ADJ
ftr-332	3257	16	developments	development	NOUN
ftr-332	3257	17	in	in	ADP
ftr-332	3257	18	federal	federal	ADJ
ftr-332	3257	19	income	income	NOUN
ftr-332	3257	20	taxation	taxation	NOUN
ftr-332	3257	21	343	343	NUM
ftr-332	3257	22	amount	amount	NOUN
ftr-332	3257	23	it	it	PRON
ftr-332	3257	24	underpaid	underpaid	ADJ
ftr-332	3257	25	in	in	ADP
ftr-332	3257	26	1999	1999	NUM
ftr-332	3257	27	with	with	ADP
ftr-332	3257	28	amounts	amount	NOUN
ftr-332	3257	29	two	two	NUM
ftr-332	3257	30	of	of	ADP
ftr-332	3257	31	its	its	PRON
ftr-332	3257	32	subsidiaries	subsidiary	NOUN
ftr-332	3257	33	overpaid	overpay	VERB
ftr-332	3257	34	from	from	ADP
ftr-332	3257	35	1995–97	1995–97	NUM
ftr-332	3257	36	,	,	PUNCT
ftr-332	3257	37	even	even	ADV
ftr-332	3257	38	though	though	SCONJ
ftr-332	3257	39	consolidation	consolidation	NOUN
ftr-332	3257	40	did	do	AUX
ftr-332	3257	41	not	not	PART
ftr-332	3257	42	occur	occur	VERB
ftr-332	3257	43	until	until	ADP
ftr-332	3257	44	2000	2000	NUM
ftr-332	3257	45	and	and	CCONJ
ftr-332	3257	46	2002	2002	NUM
ftr-332	3257	47	.	.	PUNCT
ftr-332	3258	1	the	the	DET
ftr-332	3258	2	court	court	NOUN
ftr-332	3258	3	of	of	ADP
ftr-332	3258	4	appeals	appeal	NOUN
ftr-332	3258	5	for	for	ADP
ftr-332	3258	6	the	the	DET
ftr-332	3258	7	federal	federal	ADJ
ftr-332	3258	8	circuit	circuit	NOUN
ftr-332	3258	9	(	(	PUNCT
ftr-332	3258	10	judge	judge	NOUN
ftr-332	3258	11	gajarsa	gajarsa	PROPN
ftr-332	3258	12	)	)	PUNCT
ftr-332	3258	13	held	hold	VERB
ftr-332	3258	14	that	that	SCONJ
ftr-332	3258	15	§	§	PROPN
ftr-332	3258	16	6621(d	6621(d	NOUN
ftr-332	3258	17	)	)	PUNCT
ftr-332	3258	18	did	do	AUX
ftr-332	3258	19	not	not	PART
ftr-332	3258	20	apply	apply	VERB
ftr-332	3258	21	in	in	ADP
ftr-332	3258	22	this	this	DET
ftr-332	3258	23	situation	situation	NOUN
ftr-332	3258	24	.	.	PUNCT
ftr-332	3259	1	the	the	DET
ftr-332	3259	2	parent	parent	NOUN
ftr-332	3259	3	and	and	CCONJ
ftr-332	3259	4	the	the	DET
ftr-332	3259	5	subsidiaries	subsidiary	NOUN
ftr-332	3259	6	were	be	AUX
ftr-332	3259	7	not	not	PART
ftr-332	3259	8	the	the	DET
ftr-332	3259	9	same	same	ADJ
ftr-332	3259	10	taxpayer	taxpayer	NOUN
ftr-332	3259	11	in	in	ADP
ftr-332	3259	12	the	the	DET
ftr-332	3259	13	pre	pre	NOUN
ftr-332	3259	14	-	-	NOUN
ftr-332	3259	15	consolidation	consolidation	NOUN
ftr-332	3259	16	years	year	NOUN
ftr-332	3259	17	that	that	SCONJ
ftr-332	3259	18	the	the	DET
ftr-332	3259	19	underpayments	underpayment	NOUN
ftr-332	3259	20	and	and	CCONJ
ftr-332	3259	21	overpayments	overpayment	NOUN
ftr-332	3259	22	were	be	AUX
ftr-332	3259	23	made	make	VERB
ftr-332	3259	24	.	.	PUNCT
ftr-332	3260	1	the	the	DET
ftr-332	3260	2	court	court	NOUN
ftr-332	3260	3	rejected	reject	VERB
ftr-332	3260	4	the	the	DET
ftr-332	3260	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3260	6	argument	argument	NOUN
ftr-332	3260	7	that	that	SCONJ
ftr-332	3260	8	§	§	PROPN
ftr-332	3260	9	6621(d	6621(d	NOUN
ftr-332	3260	10	)	)	PUNCT
ftr-332	3260	11	merely	merely	ADV
ftr-332	3260	12	requires	require	VERB
ftr-332	3260	13	the	the	DET
ftr-332	3260	14	taxpayers	taxpayer	NOUN
ftr-332	3260	15	to	to	PART
ftr-332	3260	16	be	be	AUX
ftr-332	3260	17	the	the	DET
ftr-332	3260	18	same	same	ADJ
ftr-332	3260	19	only	only	ADV
ftr-332	3260	20	as	as	ADP
ftr-332	3260	21	of	of	ADP
ftr-332	3260	22	the	the	DET
ftr-332	3260	23	time	time	NOUN
ftr-332	3260	24	the	the	DET
ftr-332	3260	25	netting	net	VERB
ftr-332	3260	26	claim	claim	NOUN
ftr-332	3260	27	was	be	AUX
ftr-332	3260	28	filed	file	VERB
ftr-332	3260	29	.	.	PUNCT
ftr-332	3261	1	the	the	DET
ftr-332	3261	2	court	court	NOUN
ftr-332	3261	3	rejected	reject	VERB
ftr-332	3261	4	the	the	DET
ftr-332	3261	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3261	6	alternative	alternative	ADJ
ftr-332	3261	7	argument	argument	NOUN
ftr-332	3261	8	that	that	SCONJ
ftr-332	3261	9	§	§	PROPN
ftr-332	3261	10	6621(d	6621(d	NOUN
ftr-332	3261	11	)	)	PUNCT
ftr-332	3261	12	allows	allow	VERB
ftr-332	3261	13	interest	interest	NOUN
ftr-332	3261	14	netting	net	VERB
ftr-332	3261	15	when	when	SCONJ
ftr-332	3261	16	two	two	NUM
ftr-332	3261	17	or	or	CCONJ
ftr-332	3261	18	more	more	ADJ
ftr-332	3261	19	corporations	corporation	NOUN
ftr-332	3261	20	file	file	VERB
ftr-332	3261	21	consolidated	consolidated	ADJ
ftr-332	3261	22	returns	return	NOUN
ftr-332	3261	23	for	for	ADP
ftr-332	3261	24	years	year	NOUN
ftr-332	3261	25	during	during	ADP
ftr-332	3261	26	which	which	PRON
ftr-332	3261	27	interest	interest	NOUN
ftr-332	3261	28	accrues	accrue	VERB
ftr-332	3261	29	.	.	PUNCT
ftr-332	3262	1	a.	a.	NOUN
ftr-332	3263	1	but	but	CCONJ
ftr-332	3263	2	a	a	DET
ftr-332	3263	3	particular	particular	ADJ
ftr-332	3263	4	corporation	corporation	NOUN
ftr-332	3263	5	is	be	AUX
ftr-332	3263	6	the	the	DET
ftr-332	3263	7	―same	―same	PROPN
ftr-332	3263	8	taxpayer‖	taxpayer‖	PROPN
ftr-332	3263	9	after	after	SCONJ
ftr-332	3263	10	it	it	PRON
ftr-332	3263	11	joins	join	VERB
ftr-332	3263	12	a	a	DET
ftr-332	3263	13	consolidated	consolidated	ADJ
ftr-332	3263	14	group	group	NOUN
ftr-332	3263	15	as	as	SCONJ
ftr-332	3263	16	it	it	PRON
ftr-332	3263	17	was	be	AUX
ftr-332	3263	18	before	before	SCONJ
ftr-332	3263	19	it	it	PRON
ftr-332	3263	20	joined	join	VERB
ftr-332	3263	21	the	the	DET
ftr-332	3263	22	consolidated	consolidated	ADJ
ftr-332	3263	23	group	group	NOUN
ftr-332	3263	24	,	,	PUNCT
ftr-332	3263	25	even	even	ADV
ftr-332	3263	26	though	though	SCONJ
ftr-332	3263	27	energy	energy	NOUN
ftr-332	3263	28	east	east	NOUN
ftr-332	3263	29	is	be	AUX
ftr-332	3263	30	law	law	NOUN
ftr-332	3263	31	of	of	ADP
ftr-332	3263	32	the	the	DET
ftr-332	3263	33	circuit	circuit	NOUN
ftr-332	3263	34	.	.	PUNCT
ftr-332	3264	1	magma	magma	PROPN
ftr-332	3264	2	power	power	PROPN
ftr-332	3264	3	co.	co.	PROPN
ftr-332	3264	4	v.	v.	PROPN
ftr-332	3264	5	united	united	PROPN
ftr-332	3264	6	states	states	PROPN
ftr-332	3264	7	,	,	PUNCT
ftr-332	3264	8	101	101	NUM
ftr-332	3264	9	fed	fed	PROPN
ftr-332	3264	10	.	.	PUNCT
ftr-332	3265	1	cl	cl	NOUN
ftr-332	3265	2	.	.	PUNCT
ftr-332	3266	1	562	562	NUM
ftr-332	3266	2	(	(	PUNCT
ftr-332	3266	3	10/28/11	10/28/11	NUM
ftr-332	3266	4	)	)	PUNCT
ftr-332	3266	5	.	.	PUNCT
ftr-332	3267	1	prior	prior	ADV
ftr-332	3267	2	to	to	ADP
ftr-332	3267	3	2/24/95	2/24/95	NUM
ftr-332	3267	4	,	,	PUNCT
ftr-332	3267	5	magma	magma	NOUN
ftr-332	3267	6	power	power	NOUN
ftr-332	3267	7	was	be	AUX
ftr-332	3267	8	not	not	PART
ftr-332	3267	9	part	part	NOUN
ftr-332	3267	10	of	of	ADP
ftr-332	3267	11	a	a	DET
ftr-332	3267	12	consolidated	consolidated	ADJ
ftr-332	3267	13	group	group	NOUN
ftr-332	3267	14	.	.	PUNCT
ftr-332	3268	1	in	in	ADP
ftr-332	3268	2	2000	2000	NUM
ftr-332	3268	3	magma	magma	NOUN
ftr-332	3268	4	power	power	NOUN
ftr-332	3268	5	was	be	AUX
ftr-332	3268	6	assessed	assess	VERB
ftr-332	3268	7	a	a	DET
ftr-332	3268	8	deficiency	deficiency	NOUN
ftr-332	3268	9	for	for	ADP
ftr-332	3268	10	1993	1993	NUM
ftr-332	3268	11	,	,	PUNCT
ftr-332	3268	12	which	which	PRON
ftr-332	3268	13	it	it	PRON
ftr-332	3268	14	paid	pay	VERB
ftr-332	3268	15	in	in	ADP
ftr-332	3268	16	2002	2002	NUM
ftr-332	3268	17	and	and	CCONJ
ftr-332	3268	18	2003	2003	NUM
ftr-332	3268	19	.	.	PUNCT
ftr-332	3269	1	in	in	ADP
ftr-332	3269	2	2004	2004	NUM
ftr-332	3269	3	and	and	CCONJ
ftr-332	3269	4	2005	2005	NUM
ftr-332	3269	5	,	,	PUNCT
ftr-332	3269	6	the	the	DET
ftr-332	3269	7	irs	irs	PROPN
ftr-332	3269	8	determined	determine	VERB
ftr-332	3269	9	that	that	SCONJ
ftr-332	3269	10	the	the	DET
ftr-332	3269	11	consolidated	consolidated	ADJ
ftr-332	3269	12	group	group	NOUN
ftr-332	3269	13	of	of	ADP
ftr-332	3269	14	which	which	PRON
ftr-332	3269	15	magma	magma	NOUN
ftr-332	3269	16	power	power	NOUN
ftr-332	3269	17	was	be	AUX
ftr-332	3269	18	a	a	DET
ftr-332	3269	19	member	member	NOUN
ftr-332	3269	20	overpaid	overpay	VERB
ftr-332	3269	21	its	its	PRON
ftr-332	3269	22	taxes	taxis	NOUN
ftr-332	3269	23	for	for	ADP
ftr-332	3269	24	the	the	DET
ftr-332	3269	25	years	year	NOUN
ftr-332	3269	26	19951998	19951998	NUM
ftr-332	3269	27	and	and	CCONJ
ftr-332	3269	28	paid	pay	VERB
ftr-332	3269	29	a	a	DET
ftr-332	3269	30	refund	refund	NOUN
ftr-332	3269	31	.	.	PUNCT
ftr-332	3270	1	a	a	DET
ftr-332	3270	2	portion	portion	NOUN
ftr-332	3270	3	of	of	ADP
ftr-332	3270	4	the	the	DET
ftr-332	3270	5	refund	refund	NOUN
ftr-332	3270	6	for	for	ADP
ftr-332	3270	7	those	those	DET
ftr-332	3270	8	years	year	NOUN
ftr-332	3270	9	was	be	AUX
ftr-332	3270	10	attributable	attributable	ADJ
ftr-332	3270	11	to	to	ADP
ftr-332	3270	12	an	an	DET
ftr-332	3270	13	original	original	ADJ
ftr-332	3270	14	overstatement	overstatement	NOUN
ftr-332	3270	15	of	of	ADP
ftr-332	3270	16	magma	magma	NOUN
ftr-332	3270	17	power‘s	power‘s	PROPN
ftr-332	3270	18	contribution	contribution	NOUN
ftr-332	3270	19	to	to	ADP
ftr-332	3270	20	consolidated	consolidated	ADJ
ftr-332	3270	21	taxable	taxable	ADJ
ftr-332	3270	22	income	income	NOUN
ftr-332	3270	23	.	.	PUNCT
ftr-332	3271	1	the	the	DET
ftr-332	3271	2	court	court	NOUN
ftr-332	3271	3	of	of	ADP
ftr-332	3271	4	federal	federal	ADJ
ftr-332	3271	5	claims	claim	NOUN
ftr-332	3271	6	(	(	PUNCT
ftr-332	3271	7	judge	judge	NOUN
ftr-332	3271	8	baskir	baskir	PROPN
ftr-332	3271	9	)	)	PUNCT
ftr-332	3271	10	held	hold	VERB
ftr-332	3271	11	that	that	SCONJ
ftr-332	3271	12	for	for	ADP
ftr-332	3271	13	purposes	purpose	NOUN
ftr-332	3271	14	of	of	ADP
ftr-332	3271	15	applying	apply	VERB
ftr-332	3271	16	the	the	DET
ftr-332	3271	17	interest	interest	NOUN
ftr-332	3271	18	netting	net	VERB
ftr-332	3271	19	rule	rule	NOUN
ftr-332	3271	20	of	of	ADP
ftr-332	3271	21	§	§	PROPN
ftr-332	3271	22	6621(d	6621(d	NOUN
ftr-332	3271	23	)	)	PUNCT
ftr-332	3271	24	,	,	PUNCT
ftr-332	3271	25	magma	magma	NOUN
ftr-332	3271	26	power	power	NOUN
ftr-332	3271	27	was	be	AUX
ftr-332	3271	28	the	the	DET
ftr-332	3271	29	―same	―same	X
ftr-332	3271	30	taxpayer‖	taxpayer‖	PROPN
ftr-332	3271	31	with	with	ADP
ftr-332	3271	32	respect	respect	NOUN
ftr-332	3271	33	to	to	ADP
ftr-332	3271	34	its	its	PRON
ftr-332	3271	35	underpayment	underpayment	NOUN
ftr-332	3271	36	for	for	ADP
ftr-332	3271	37	1993	1993	NUM
ftr-332	3271	38	,	,	PUNCT
ftr-332	3271	39	before	before	SCONJ
ftr-332	3271	40	it	it	PRON
ftr-332	3271	41	joined	join	VERB
ftr-332	3271	42	a	a	DET
ftr-332	3271	43	consolidated	consolidated	ADJ
ftr-332	3271	44	group	group	NOUN
ftr-332	3271	45	and	and	CCONJ
ftr-332	3271	46	with	with	ADP
ftr-332	3271	47	respect	respect	NOUN
ftr-332	3271	48	to	to	ADP
ftr-332	3271	49	the	the	DET
ftr-332	3271	50	consolidated	consolidated	ADJ
ftr-332	3271	51	group‘s	group‘s	PROPN
ftr-332	3271	52	overpayments	overpayment	NOUN
ftr-332	3271	53	for	for	ADP
ftr-332	3271	54	the	the	DET
ftr-332	3271	55	period	period	NOUN
ftr-332	3271	56	of	of	ADP
ftr-332	3271	57	1995	1995	NUM
ftr-332	3271	58	through	through	ADP
ftr-332	3271	59	1998	1998	NUM
ftr-332	3271	60	.	.	PUNCT
ftr-332	3272	1	the	the	DET
ftr-332	3272	2	court	court	NOUN
ftr-332	3272	3	rejected	reject	VERB
ftr-332	3272	4	the	the	DET
ftr-332	3272	5	government‘s	government‘s	NOUN
ftr-332	3272	6	argument	argument	NOUN
ftr-332	3272	7	that	that	SCONJ
ftr-332	3272	8	the	the	DET
ftr-332	3272	9	―plain	―plain	ADP
ftr-332	3272	10	meaning‖	meaning‖	PROPN
ftr-332	3272	11	of	of	ADP
ftr-332	3272	12	§	§	PROPN
ftr-332	3272	13	6621(d	6621(d	NOUN
ftr-332	3272	14	)	)	PUNCT
ftr-332	3272	15	―contemplates	―contemplate	VERB
ftr-332	3272	16	a	a	DET
ftr-332	3272	17	complete	complete	ADJ
ftr-332	3272	18	identity	identity	NOUN
ftr-332	3272	19	between	between	ADP
ftr-332	3272	20	the	the	DET
ftr-332	3272	21	entities	entity	NOUN
ftr-332	3272	22	reflected	reflect	VERB
ftr-332	3272	23	on	on	ADP
ftr-332	3272	24	the	the	DET
ftr-332	3272	25	tax	tax	NOUN
ftr-332	3272	26	returns	return	NOUN
ftr-332	3272	27	in	in	ADP
ftr-332	3272	28	question	question	NOUN
ftr-332	3272	29	,	,	PUNCT
ftr-332	3272	30	regardless	regardless	ADV
ftr-332	3272	31	of	of	ADP
ftr-332	3272	32	which	which	PRON
ftr-332	3272	33	specific	specific	ADJ
ftr-332	3272	34	taxpayers	taxpayer	NOUN
ftr-332	3272	35	are	be	AUX
ftr-332	3272	36	responsible	responsible	ADJ
ftr-332	3272	37	for	for	ADP
ftr-332	3272	38	underpayments	underpayment	NOUN
ftr-332	3272	39	and	and	CCONJ
ftr-332	3272	40	overpayments,‖	overpayments,‖	PROPN
ftr-332	3272	41	reasoning	reasoning	NOUN
ftr-332	3272	42	–	–	PUNCT
ftr-332	3272	43	correctly	correctly	ADV
ftr-332	3272	44	in	in	ADP
ftr-332	3272	45	our	our	PRON
ftr-332	3272	46	opinion	opinion	NOUN
ftr-332	3272	47	–	–	PUNCT
ftr-332	3272	48	that	that	SCONJ
ftr-332	3272	49	the	the	DET
ftr-332	3272	50	group	group	NOUN
ftr-332	3272	51	is	be	AUX
ftr-332	3272	52	not	not	PART
ftr-332	3272	53	a	a	DET
ftr-332	3272	54	―taxpayer‖	―taxpayer‖	PROPN
ftr-332	3272	55	under	under	ADP
ftr-332	3272	56	the	the	DET
ftr-332	3272	57	code	code	NOUN
ftr-332	3272	58	.	.	PUNCT
ftr-332	3273	1	the	the	DET
ftr-332	3273	2	court	court	NOUN
ftr-332	3273	3	distinguished	distinguish	VERB
ftr-332	3273	4	energy	energy	PROPN
ftr-332	3273	5	east	east	PROPN
ftr-332	3273	6	corp	corp	PROPN
ftr-332	3273	7	v.	v.	PROPN
ftr-332	3273	8	united	united	PROPN
ftr-332	3273	9	states	states	PROPN
ftr-332	3273	10	,	,	PUNCT
ftr-332	3273	11	645	645	NUM
ftr-332	3273	12	f.3d	f.3d	NUM
ftr-332	3273	13	1358	1358	NUM
ftr-332	3273	14	(	(	PUNCT
ftr-332	3273	15	fed	fed	PROPN
ftr-332	3273	16	.	.	PUNCT
ftr-332	3273	17	cir	cir	PROPN
ftr-332	3273	18	.	.	PUNCT
ftr-332	3274	1	6/20/11	6/20/11	NUM
ftr-332	3274	2	)	)	PUNCT
ftr-332	3274	3	,	,	PUNCT
ftr-332	3274	4	supra	supra	NOUN
ftr-332	3274	5	,	,	PUNCT
ftr-332	3274	6	because	because	SCONJ
ftr-332	3274	7	the	the	DET
ftr-332	3274	8	overpayments	overpayment	NOUN
ftr-332	3274	9	and	and	CCONJ
ftr-332	3274	10	underpayments	underpayment	NOUN
ftr-332	3274	11	in	in	ADP
ftr-332	3274	12	that	that	DET
ftr-332	3274	13	case	case	NOUN
ftr-332	3274	14	related	relate	VERB
ftr-332	3274	15	to	to	ADP
ftr-332	3274	16	different	different	ADJ
ftr-332	3274	17	corporations	corporation	NOUN
ftr-332	3274	18	and	and	CCONJ
ftr-332	3274	19	were	be	AUX
ftr-332	3274	20	with	with	ADP
ftr-332	3274	21	respect	respect	NOUN
ftr-332	3274	22	to	to	ADP
ftr-332	3274	23	pre	pre	ADJ
ftr-332	3274	24	-	-	NOUN
ftr-332	3274	25	consolidation	consolidation	NOUN
ftr-332	3274	26	years	year	NOUN
ftr-332	3274	27	.	.	PUNCT
ftr-332	3275	1	8	8	X
ftr-332	3275	2	.	.	PUNCT
ftr-332	3275	3	does	do	AUX
ftr-332	3275	4	he	he	PRON
ftr-332	3275	5	go	go	VERB
ftr-332	3275	6	to	to	ADP
ftr-332	3275	7	―club	―club	NOUN
ftr-332	3275	8	fed‖	fed‖	VERB
ftr-332	3275	9	or	or	CCONJ
ftr-332	3275	10	do	do	VERB
ftr-332	3275	11	―hard	―hard	VERB
ftr-332	3275	12	time‖	time‖	NUM
ftr-332	3275	13	?	?	PUNCT
ftr-332	3276	1	united	united	PROPN
ftr-332	3276	2	states	states	PROPN
ftr-332	3276	3	v.	v.	PROPN
ftr-332	3276	4	cooper	cooper	PROPN
ftr-332	3276	5	,	,	PUNCT
ftr-332	3276	6	645	645	NUM
ftr-332	3276	7	f.3d	f.3d	NUM
ftr-332	3276	8	1104	1104	NUM
ftr-332	3276	9	(	(	PUNCT
ftr-332	3276	10	10th	10th	ADJ
ftr-332	3276	11	cir	cir	NOUN
ftr-332	3276	12	.	.	PUNCT
ftr-332	3277	1	8/15/11	8/15/11	NUM
ftr-332	3277	2	)	)	PUNCT
ftr-332	3277	3	.	.	PUNCT
ftr-332	3278	1	the	the	DET
ftr-332	3278	2	tenth	tenth	ADJ
ftr-332	3278	3	circuit	circuit	NOUN
ftr-332	3278	4	upheld	uphold	VERB
ftr-332	3278	5	the	the	DET
ftr-332	3278	6	criminal	criminal	ADJ
ftr-332	3278	7	conviction	conviction	NOUN
ftr-332	3278	8	for	for	ADP
ftr-332	3278	9	wire	wire	NOUN
ftr-332	3278	10	fraud	fraud	NOUN
ftr-332	3278	11	under	under	ADP
ftr-332	3278	12	18	18	NUM
ftr-332	3278	13	u.s.c	u.s.c	ADJ
ftr-332	3278	14	.	.	PUNCT
ftr-332	3279	1	§	§	PROPN
ftr-332	3279	2	1343	1343	NUM
ftr-332	3279	3	and	and	CCONJ
ftr-332	3279	4	mail	mail	NOUN
ftr-332	3279	5	fraud	fraud	NOUN
ftr-332	3279	6	under	under	ADP
ftr-332	3279	7	18	18	NUM
ftr-332	3279	8	u.s.c	u.s.c	ADJ
ftr-332	3279	9	.	.	PUNCT
ftr-332	3280	1	§	§	PROPN
ftr-332	3280	2	1341	1341	NUM
ftr-332	3280	3	of	of	ADP
ftr-332	3280	4	an	an	DET
ftr-332	3280	5	individual	individual	NOUN
ftr-332	3280	6	who	who	PRON
ftr-332	3280	7	was	be	AUX
ftr-332	3280	8	the	the	DET
ftr-332	3280	9	founder	founder	NOUN
ftr-332	3280	10	,	,	PUNCT
ftr-332	3280	11	president	president	NOUN
ftr-332	3280	12	,	,	PUNCT
ftr-332	3280	13	and	and	CCONJ
ftr-332	3280	14	ceo	ceo	NOUN
ftr-332	3280	15	of	of	ADP
ftr-332	3280	16	renaissance	renaissance	NOUN
ftr-332	3280	17	,	,	PUNCT
ftr-332	3280	18	the	the	DET
ftr-332	3280	19	tax	tax	NOUN
ftr-332	3280	20	people	people	NOUN
ftr-332	3280	21	,	,	PUNCT
ftr-332	3280	22	inc	inc	PROPN
ftr-332	3280	23	.	.	PROPN
ftr-332	3280	24	,	,	PUNCT
ftr-332	3280	25	a	a	DET
ftr-332	3280	26	corporation	corporation	NOUN
ftr-332	3280	27	that	that	PRON
ftr-332	3280	28	marketed	market	VERB
ftr-332	3280	29	and	and	CCONJ
ftr-332	3280	30	sold	sell	VERB
ftr-332	3280	31	tax	tax	NOUN
ftr-332	3280	32	materials	material	NOUN
ftr-332	3280	33	—	—	PUNCT
ftr-332	3280	34	the	the	DET
ftr-332	3280	35	―tax	―tax	PROPN
ftr-332	3280	36	relief	relief	NOUN
ftr-332	3280	37	system‖	system‖	NOUN
ftr-332	3280	38	—	—	PUNCT
ftr-332	3280	39	and	and	CCONJ
ftr-332	3280	40	a	a	DET
ftr-332	3280	41	bundle	bundle	NOUN
ftr-332	3280	42	of	of	ADP
ftr-332	3280	43	services	service	NOUN
ftr-332	3280	44	—	—	PUNCT
ftr-332	3280	45	platinum	platinum	NOUN
ftr-332	3280	46	tax	tax	NOUN
ftr-332	3280	47	advantage	advantage	NOUN
ftr-332	3280	48	—	—	PUNCT
ftr-332	3280	49	aimed	aim	VERB
ftr-332	3280	50	at	at	ADP
ftr-332	3280	51	home	home	NOUN
ftr-332	3280	52	based	base	VERB
ftr-332	3280	53	businesses	business	NOUN
ftr-332	3280	54	.	.	PUNCT
ftr-332	3281	1	the	the	DET
ftr-332	3281	2	package	package	NOUN
ftr-332	3281	3	included	include	VERB
ftr-332	3281	4	a	a	DET
ftr-332	3281	5	scheme	scheme	NOUN
ftr-332	3281	6	to	to	PART
ftr-332	3281	7	enable	enable	VERB
ftr-332	3281	8	anyone	anyone	PRON
ftr-332	3281	9	associated	associate	VERB
ftr-332	3281	10	with	with	ADP
ftr-332	3281	11	344	344	NUM
ftr-332	3281	12	florida	florida	PROPN
ftr-332	3281	13	tax	tax	NOUN
ftr-332	3281	14	review	review	NOUN
ftr-332	3281	15	[	[	X
ftr-332	3281	16	vol	vol	NOUN
ftr-332	3281	17	.	.	PUNCT
ftr-332	3282	1	12:5	12:5	NUM
ftr-332	3282	2	renaissance	renaissance	NOUN
ftr-332	3282	3	to	to	PART
ftr-332	3282	4	avoid	avoid	VERB
ftr-332	3282	5	paying	pay	VERB
ftr-332	3282	6	taxes	taxis	NOUN
ftr-332	3282	7	on	on	ADP
ftr-332	3282	8	their	their	PRON
ftr-332	3282	9	w-2	w-2	NOUN
ftr-332	3282	10	income	income	NOUN
ftr-332	3282	11	through	through	ADP
ftr-332	3282	12	the	the	DET
ftr-332	3282	13	use	use	NOUN
ftr-332	3282	14	of	of	ADP
ftr-332	3282	15	the	the	DET
ftr-332	3282	16	―w-4	―w-4	NOUN
ftr-332	3282	17	exemption	exemption	NOUN
ftr-332	3282	18	increase	increase	NOUN
ftr-332	3282	19	estimator‖	estimator‖	PROPN
ftr-332	3282	20	and	and	CCONJ
ftr-332	3282	21	fraudulently	fraudulently	ADV
ftr-332	3282	22	claimed	claim	VERB
ftr-332	3282	23	deductions	deduction	NOUN
ftr-332	3282	24	,	,	PUNCT
ftr-332	3282	25	including	include	VERB
ftr-332	3282	26	the	the	DET
ftr-332	3282	27	cost	cost	NOUN
ftr-332	3282	28	of	of	ADP
ftr-332	3282	29	vacations	vacation	NOUN
ftr-332	3282	30	,	,	PUNCT
ftr-332	3282	31	―‗wages‘/allowance	―‗wages‘/allowance	NOUN
ftr-332	3282	32	paid	pay	VERB
ftr-332	3282	33	to	to	ADP
ftr-332	3282	34	children,‖	children,‖	PROPN
ftr-332	3282	35	commuting	commuting	NOUN
ftr-332	3282	36	miles	mile	NOUN
ftr-332	3282	37	,	,	PUNCT
ftr-332	3282	38	and	and	CCONJ
ftr-332	3282	39	―unreasonable	―unreasonable	ADJ
ftr-332	3282	40	percentage	percentage	NOUN
ftr-332	3282	41	use	use	NOUN
ftr-332	3282	42	of	of	ADP
ftr-332	3282	43	the	the	DET
ftr-332	3282	44	home	home	NOUN
ftr-332	3282	45	for	for	ADP
ftr-332	3282	46	business	business	NOUN
ftr-332	3282	47	purposes.‖	purposes.‖	NOUN
ftr-332	3282	48			NOUN
ftr-332	3283	1	somehow	somehow	ADV
ftr-332	3283	2	the	the	DET
ftr-332	3283	3	jury	jury	NOUN
ftr-332	3283	4	had	have	AUX
ftr-332	3283	5	acquitted	acquit	VERB
ftr-332	3283	6	him	he	PRON
ftr-332	3283	7	of	of	ADP
ftr-332	3283	8	aiding	aid	VERB
ftr-332	3283	9	and	and	CCONJ
ftr-332	3283	10	abetting	abet	VERB
ftr-332	3283	11	in	in	ADP
ftr-332	3283	12	the	the	DET
ftr-332	3283	13	preparation	preparation	NOUN
ftr-332	3283	14	of	of	ADP
ftr-332	3283	15	fraudulent	fraudulent	ADJ
ftr-332	3283	16	returns	return	NOUN
ftr-332	3283	17	under	under	ADP
ftr-332	3283	18	§	§	PROPN
ftr-332	3283	19	7602(2	7602(2	NUM
ftr-332	3283	20	)	)	PUNCT
ftr-332	3283	21	.	.	PUNCT
ftr-332	3284	1	9	9	X
ftr-332	3284	2	.	.	X
ftr-332	3284	3	enjoy	enjoy	VERB
ftr-332	3284	4	being	be	AUX
ftr-332	3284	5	enjoined	enjoin	VERB
ftr-332	3284	6	.	.	PUNCT
ftr-332	3285	1	united	united	PROPN
ftr-332	3285	2	states	states	PROPN
ftr-332	3285	3	v.	v.	ADP
ftr-332	3285	4	stover	stover	NOUN
ftr-332	3285	5	,	,	PUNCT
ftr-332	3285	6	650	650	NUM
ftr-332	3285	7	f.3d	f.3d	NUM
ftr-332	3285	8	1099	1099	NUM
ftr-332	3285	9	(	(	PUNCT
ftr-332	3285	10	8th	8th	ADJ
ftr-332	3285	11	cir	cir	NOUN
ftr-332	3285	12	.	.	PUNCT
ftr-332	3285	13	8/16/11	8/16/11	NUM
ftr-332	3285	14	)	)	PUNCT
ftr-332	3285	15	.	.	PUNCT
ftr-332	3286	1	the	the	DET
ftr-332	3286	2	eighth	eighth	ADJ
ftr-332	3286	3	circuit	circuit	NOUN
ftr-332	3286	4	upheld	uphold	VERB
ftr-332	3286	5	a	a	DET
ftr-332	3286	6	permanent	permanent	ADJ
ftr-332	3286	7	injunction	injunction	NOUN
ftr-332	3286	8	under	under	ADP
ftr-332	3286	9	§	§	PROPN
ftr-332	3286	10	7408	7408	NUM
ftr-332	3286	11	against	against	ADP
ftr-332	3286	12	an	an	DET
ftr-332	3286	13	accountant	accountant	NOUN
ftr-332	3286	14	barring	bar	VERB
ftr-332	3286	15	him	he	PRON
ftr-332	3286	16	from	from	ADP
ftr-332	3286	17	promoting	promote	VERB
ftr-332	3286	18	his	his	PRON
ftr-332	3286	19	―parallel	―parallel	ADV
ftr-332	3286	20	c,‖	c,‖	ADJ
ftr-332	3286	21	―esop	―esop	VERB
ftr-332	3286	22	/	/	SYM
ftr-332	3286	23	s,‖	s,‖	NOUN
ftr-332	3286	24	or	or	CCONJ
ftr-332	3286	25	―roth	―roth	CCONJ
ftr-332	3286	26	/	/	SYM
ftr-332	3286	27	s‖	s‖	NOUN
ftr-332	3286	28	fraudulent	fraudulent	ADJ
ftr-332	3286	29	tax	tax	NOUN
ftr-332	3286	30	evasion	evasion	NOUN
ftr-332	3286	31	schemes	scheme	NOUN
ftr-332	3286	32	.	.	PUNCT
ftr-332	3287	1	10	10	NUM
ftr-332	3287	2	.	.	PUNCT
ftr-332	3288	1	the	the	DET
ftr-332	3288	2	irs	irs	PROPN
ftr-332	3288	3	must	must	AUX
ftr-332	3288	4	speak	speak	VERB
ftr-332	3288	5	quickly	quickly	ADV
ftr-332	3288	6	or	or	CCONJ
ftr-332	3288	7	lose	lose	VERB
ftr-332	3288	8	interest	interest	NOUN
ftr-332	3288	9	.	.	PUNCT
ftr-332	3289	1	t.d	t.d	X
ftr-332	3289	2	.	.	PROPN
ftr-332	3289	3	9545	9545	NUM
ftr-332	3289	4	,	,	PUNCT
ftr-332	3289	5	interest	interest	NOUN
ftr-332	3289	6	and	and	CCONJ
ftr-332	3289	7	penalty	penalty	NOUN
ftr-332	3289	8	suspension	suspension	NOUN
ftr-332	3289	9	provisions	provision	NOUN
ftr-332	3289	10	under	under	ADP
ftr-332	3289	11	section	section	NOUN
ftr-332	3289	12	6404(g	6404(g	PROPN
ftr-332	3289	13	)	)	PUNCT
ftr-332	3289	14	of	of	ADP
ftr-332	3289	15	the	the	DET
ftr-332	3289	16	internal	internal	ADJ
ftr-332	3289	17	revenue	revenue	NOUN
ftr-332	3289	18	code	code	NOUN
ftr-332	3289	19	,	,	PUNCT
ftr-332	3289	20	76	76	NUM
ftr-332	3289	21	f.r	f.r	NOUN
ftr-332	3289	22	.	.	PROPN
ftr-332	3289	23	52259	52259	NUM
ftr-332	3289	24	(	(	PUNCT
ftr-332	3289	25	8/22/11	8/22/11	NUM
ftr-332	3289	26	)	)	PUNCT
ftr-332	3289	27	.	.	PUNCT
ftr-332	3290	1	the	the	DET
ftr-332	3290	2	treasury	treasury	PROPN
ftr-332	3290	3	department	department	PROPN
ftr-332	3290	4	has	have	AUX
ftr-332	3290	5	promulgated	promulgate	VERB
ftr-332	3290	6	reg	reg	NOUN
ftr-332	3290	7	.	.	PUNCT
ftr-332	3291	1	§	§	PROPN
ftr-332	3291	2	301	301	NUM
ftr-332	3291	3	-	-	PUNCT
ftr-332	3291	4	6404	6404	NUM
ftr-332	3291	5	-	-	SYM
ftr-332	3291	6	4	4	NUM
ftr-332	3291	7	,	,	PUNCT
ftr-332	3291	8	providing	provide	VERB
ftr-332	3291	9	specific	specific	ADJ
ftr-332	3291	10	rules	rule	NOUN
ftr-332	3291	11	dealing	deal	VERB
ftr-332	3291	12	with	with	ADP
ftr-332	3291	13	the	the	DET
ftr-332	3291	14	suspension	suspension	NOUN
ftr-332	3291	15	of	of	ADP
ftr-332	3291	16	interest	interest	NOUN
ftr-332	3291	17	,	,	PUNCT
ftr-332	3291	18	penalties	penalty	NOUN
ftr-332	3291	19	,	,	PUNCT
ftr-332	3291	20	additions	addition	NOUN
ftr-332	3291	21	to	to	ADP
ftr-332	3291	22	tax	tax	NOUN
ftr-332	3291	23	,	,	PUNCT
ftr-332	3291	24	or	or	CCONJ
ftr-332	3291	25	additional	additional	ADJ
ftr-332	3291	26	amounts	amount	NOUN
ftr-332	3291	27	under	under	ADP
ftr-332	3291	28	§	§	PROPN
ftr-332	3291	29	6404(g	6404(g	NOUN
ftr-332	3291	30	)	)	PUNCT
ftr-332	3291	31	,	,	PUNCT
ftr-332	3291	32	which	which	PRON
ftr-332	3291	33	suspends	suspend	VERB
ftr-332	3291	34	the	the	DET
ftr-332	3291	35	accrual	accrual	ADJ
ftr-332	3291	36	of	of	ADP
ftr-332	3291	37	interest	interest	NOUN
ftr-332	3291	38	for	for	ADP
ftr-332	3291	39	the	the	DET
ftr-332	3291	40	period	period	NOUN
ftr-332	3291	41	beginning	begin	VERB
ftr-332	3291	42	one	one	NUM
ftr-332	3291	43	year	year	NOUN
ftr-332	3291	44	(	(	PUNCT
ftr-332	3291	45	or	or	CCONJ
ftr-332	3291	46	eighteen	eighteen	NUM
ftr-332	3291	47	months	month	NOUN
ftr-332	3291	48	,	,	PUNCT
ftr-332	3291	49	if	if	SCONJ
ftr-332	3291	50	applicable	applicable	ADJ
ftr-332	3291	51	)	)	PUNCT
ftr-332	3291	52	after	after	ADP
ftr-332	3291	53	the	the	DET
ftr-332	3291	54	due	due	ADJ
ftr-332	3291	55	date	date	NOUN
ftr-332	3291	56	(	(	PUNCT
ftr-332	3291	57	or	or	CCONJ
ftr-332	3291	58	filing	filing	NOUN
ftr-332	3291	59	,	,	PUNCT
ftr-332	3291	60	if	if	SCONJ
ftr-332	3291	61	applicable	applicable	ADJ
ftr-332	3291	62	)	)	PUNCT
ftr-332	3291	63	of	of	ADP
ftr-332	3291	64	the	the	DET
ftr-332	3291	65	return	return	NOUN
ftr-332	3291	66	if	if	SCONJ
ftr-332	3291	67	the	the	DET
ftr-332	3291	68	return	return	NOUN
ftr-332	3291	69	is	be	AUX
ftr-332	3291	70	timely	timely	ADV
ftr-332	3291	71	filed	file	VERB
ftr-332	3291	72	and	and	CCONJ
ftr-332	3291	73	the	the	DET
ftr-332	3291	74	irs	irs	PROPN
ftr-332	3291	75	has	have	AUX
ftr-332	3291	76	not	not	PART
ftr-332	3291	77	sent	send	VERB
ftr-332	3291	78	the	the	DET
ftr-332	3291	79	taxpayer	taxpayer	NOUN
ftr-332	3291	80	a	a	DET
ftr-332	3291	81	notice	notice	NOUN
ftr-332	3291	82	of	of	ADP
ftr-332	3291	83	additional	additional	ADJ
ftr-332	3291	84	liability	liability	NOUN
ftr-332	3291	85	(	(	PUNCT
ftr-332	3291	86	e.g.	e.g.	ADV
ftr-332	3291	87	,	,	PUNCT
ftr-332	3291	88	a	a	DET
ftr-332	3291	89	math	math	NOUN
ftr-332	3291	90	error	error	NOUN
ftr-332	3291	91	notice	notice	NOUN
ftr-332	3291	92	of	of	ADP
ftr-332	3291	93	deficiency	deficiency	NOUN
ftr-332	3291	94	)	)	PUNCT
ftr-332	3291	95	,	,	PUNCT
ftr-332	3291	96	including	include	VERB
ftr-332	3291	97	an	an	DET
ftr-332	3291	98	explanation	explanation	NOUN
ftr-332	3291	99	of	of	ADP
ftr-332	3291	100	the	the	DET
ftr-332	3291	101	basis	basis	NOUN
ftr-332	3291	102	for	for	ADP
ftr-332	3291	103	the	the	DET
ftr-332	3291	104	liability	liability	NOUN
ftr-332	3291	105	,	,	PUNCT
ftr-332	3291	106	within	within	ADP
ftr-332	3291	107	one	one	NUM
ftr-332	3291	108	year	year	NOUN
ftr-332	3291	109	following	follow	VERB
ftr-332	3291	110	the	the	DET
ftr-332	3291	111	later	later	NOUN
ftr-332	3291	112	of	of	ADP
ftr-332	3291	113	(	(	PUNCT
ftr-332	3291	114	1	1	X
ftr-332	3291	115	)	)	PUNCT
ftr-332	3291	116	the	the	DET
ftr-332	3291	117	due	due	ADJ
ftr-332	3291	118	date	date	NOUN
ftr-332	3291	119	of	of	ADP
ftr-332	3291	120	the	the	DET
ftr-332	3291	121	return	return	NOUN
ftr-332	3291	122	(	(	PUNCT
ftr-332	3291	123	without	without	ADP
ftr-332	3291	124	regard	regard	NOUN
ftr-332	3291	125	to	to	ADP
ftr-332	3291	126	extension	extension	NOUN
ftr-332	3291	127	)	)	PUNCT
ftr-332	3291	128	or	or	CCONJ
ftr-332	3291	129	(	(	PUNCT
ftr-332	3291	130	2	2	X
ftr-332	3291	131	)	)	PUNCT
ftr-332	3291	132	the	the	DET
ftr-332	3291	133	date	date	NOUN
ftr-332	3291	134	on	on	ADP
ftr-332	3291	135	which	which	PRON
ftr-332	3291	136	the	the	DET
ftr-332	3291	137	taxpayer	taxpayer	NOUN
ftr-332	3291	138	filed	file	VERB
ftr-332	3291	139	the	the	DET
ftr-332	3291	140	return	return	NOUN
ftr-332	3291	141	.	.	PUNCT
ftr-332	3292	1	(	(	PUNCT
ftr-332	3292	2	interest	interest	NOUN
ftr-332	3292	3	resumes	resume	VERB
ftr-332	3292	4	running	run	VERB
ftr-332	3292	5	twenty	twenty	NUM
ftr-332	3292	6	-	-	PUNCT
ftr-332	3292	7	one	one	NUM
ftr-332	3292	8	days	day	NOUN
ftr-332	3292	9	after	after	SCONJ
ftr-332	3292	10	the	the	DET
ftr-332	3292	11	irs	irs	PROPN
ftr-332	3292	12	sends	send	VERB
ftr-332	3292	13	a	a	DET
ftr-332	3292	14	notice	notice	NOUN
ftr-332	3292	15	to	to	ADP
ftr-332	3292	16	the	the	DET
ftr-332	3292	17	taxpayer	taxpayer	NOUN
ftr-332	3292	18	.	.	PUNCT
ftr-332	3292	19	)	)	PUNCT
ftr-332	3293	1	among	among	ADP
ftr-332	3293	2	other	other	ADJ
ftr-332	3293	3	things	thing	NOUN
ftr-332	3293	4	,	,	PUNCT
ftr-332	3293	5	the	the	DET
ftr-332	3293	6	regulations	regulation	NOUN
ftr-332	3293	7	provide	provide	VERB
ftr-332	3293	8	(	(	PUNCT
ftr-332	3293	9	1	1	NUM
ftr-332	3293	10	)	)	PUNCT
ftr-332	3293	11	that	that	SCONJ
ftr-332	3293	12	a	a	DET
ftr-332	3293	13	notice	notice	NOUN
ftr-332	3293	14	may	may	AUX
ftr-332	3293	15	be	be	AUX
ftr-332	3293	16	provided	provide	VERB
ftr-332	3293	17	in	in	ADP
ftr-332	3293	18	person	person	NOUN
ftr-332	3293	19	,	,	PUNCT
ftr-332	3293	20	to	to	ADP
ftr-332	3293	21	the	the	DET
ftr-332	3293	22	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3293	23	representative	representative	NOUN
ftr-332	3293	24	,	,	PUNCT
ftr-332	3293	25	or	or	CCONJ
ftr-332	3293	26	by	by	ADP
ftr-332	3293	27	mail	mail	NOUN
ftr-332	3293	28	(	(	PUNCT
ftr-332	3293	29	if	if	SCONJ
ftr-332	3293	30	notice	notice	NOUN
ftr-332	3293	31	is	be	AUX
ftr-332	3293	32	sent	send	VERB
ftr-332	3293	33	to	to	ADP
ftr-332	3293	34	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3293	35	last	last	ADJ
ftr-332	3293	36	known	know	VERB
ftr-332	3293	37	address	address	NOUN
ftr-332	3293	38	under	under	ADP
ftr-332	3293	39	principles	principle	NOUN
ftr-332	3293	40	of	of	ADP
ftr-332	3293	41	§	§	PROPN
ftr-332	3293	42	6212(b	6212(b	PROPN
ftr-332	3293	43	)	)	PUNCT
ftr-332	3293	44	;	;	PUNCT
ftr-332	3293	45	certified	certify	VERB
ftr-332	3293	46	or	or	CCONJ
ftr-332	3293	47	registered	register	VERB
ftr-332	3293	48	mail	mail	NOUN
ftr-332	3293	49	is	be	AUX
ftr-332	3293	50	not	not	PART
ftr-332	3293	51	required	require	VERB
ftr-332	3293	52	;	;	PUNCT
ftr-332	3293	53	(	(	PUNCT
ftr-332	3293	54	2	2	X
ftr-332	3293	55	)	)	PUNCT
ftr-332	3293	56	if	if	SCONJ
ftr-332	3293	57	a	a	DET
ftr-332	3293	58	taxpayer	taxpayer	NOUN
ftr-332	3293	59	files	file	VERB
ftr-332	3293	60	an	an	DET
ftr-332	3293	61	amended	amend	VERB
ftr-332	3293	62	return	return	NOUN
ftr-332	3293	63	showing	show	VERB
ftr-332	3293	64	an	an	DET
ftr-332	3293	65	increase	increase	NOUN
ftr-332	3293	66	in	in	ADP
ftr-332	3293	67	tax	tax	NOUN
ftr-332	3293	68	liability	liability	NOUN
ftr-332	3293	69	,	,	PUNCT
ftr-332	3293	70	the	the	DET
ftr-332	3293	71	date	date	NOUN
ftr-332	3293	72	on	on	ADP
ftr-332	3293	73	which	which	PRON
ftr-332	3293	74	the	the	DET
ftr-332	3293	75	return	return	NOUN
ftr-332	3293	76	was	be	AUX
ftr-332	3293	77	filed	file	VERB
ftr-332	3293	78	will	will	AUX
ftr-332	3293	79	be	be	AUX
ftr-332	3293	80	the	the	DET
ftr-332	3293	81	filing	filing	NOUN
ftr-332	3293	82	date	date	NOUN
ftr-332	3293	83	;	;	PUNCT
ftr-332	3293	84	if	if	SCONJ
ftr-332	3293	85	an	an	DET
ftr-332	3293	86	amended	amend	VERB
ftr-332	3293	87	return	return	NOUN
ftr-332	3293	88	shows	show	VERB
ftr-332	3293	89	a	a	DET
ftr-332	3293	90	decrease	decrease	NOUN
ftr-332	3293	91	in	in	ADP
ftr-332	3293	92	tax	tax	NOUN
ftr-332	3293	93	liability	liability	NOUN
ftr-332	3293	94	,	,	PUNCT
ftr-332	3293	95	interest	interest	NOUN
ftr-332	3293	96	will	will	AUX
ftr-332	3293	97	not	not	PART
ftr-332	3293	98	be	be	AUX
ftr-332	3293	99	suspended	suspend	VERB
ftr-332	3293	100	if	if	SCONJ
ftr-332	3293	101	the	the	DET
ftr-332	3293	102	irs	irs	PROPN
ftr-332	3293	103	proposes	propose	VERB
ftr-332	3293	104	to	to	PART
ftr-332	3293	105	adjust	adjust	VERB
ftr-332	3293	106	the	the	DET
ftr-332	3293	107	items	item	NOUN
ftr-332	3293	108	on	on	ADP
ftr-332	3293	109	the	the	DET
ftr-332	3293	110	amended	amend	VERB
ftr-332	3293	111	return	return	NOUN
ftr-332	3293	112	.	.	PUNCT
ftr-332	3294	1	11	11	NUM
ftr-332	3294	2	.	.	PUNCT
ftr-332	3295	1	if	if	SCONJ
ftr-332	3295	2	you	you	PRON
ftr-332	3295	3	’re	’re	VERB
ftr-332	3295	4	the	the	DET
ftr-332	3295	5	guy	guy	NOUN
ftr-332	3295	6	who	who	PRON
ftr-332	3295	7	does	do	AUX
ftr-332	3295	8	n’t	not	PART
ftr-332	3295	9	remit	remit	VERB
ftr-332	3295	10	the	the	DET
ftr-332	3295	11	wage	wage	NOUN
ftr-332	3295	12	withholding	withholding	NOUN
ftr-332	3295	13	taxes	taxis	NOUN
ftr-332	3295	14	to	to	ADP
ftr-332	3295	15	the	the	DET
ftr-332	3295	16	irs	irs	PROPN
ftr-332	3295	17	,	,	PUNCT
ftr-332	3295	18	you	you	PRON
ftr-332	3295	19	ca	can	AUX
ftr-332	3295	20	n’t	not	PART
ftr-332	3295	21	claim	claim	VERB
ftr-332	3295	22	a	a	DET
ftr-332	3295	23	credit	credit	NOUN
ftr-332	3295	24	for	for	ADP
ftr-332	3295	25	taxes	taxis	NOUN
ftr-332	3295	26	withheld	withhold	VERB
ftr-332	3295	27	,	,	PUNCT
ftr-332	3295	28	and	and	CCONJ
ftr-332	3295	29	you	you	PRON
ftr-332	3295	30	might	might	AUX
ftr-332	3295	31	be	be	AUX
ftr-332	3295	32	hit	hit	VERB
ftr-332	3295	33	with	with	ADP
ftr-332	3295	34	a	a	DET
ftr-332	3295	35	fraud	fraud	NOUN
ftr-332	3295	36	penalty	penalty	NOUN
ftr-332	3295	37	to	to	ADP
ftr-332	3295	38	boot	boot	NOUN
ftr-332	3295	39	.	.	PUNCT
ftr-332	3296	1	may	may	AUX
ftr-332	3296	2	v.	v.	ADP
ftr-332	3296	3	commissioner	commissioner	NOUN
ftr-332	3296	4	,	,	PUNCT
ftr-332	3296	5	137	137	NUM
ftr-332	3296	6	t.c	t.c	NOUN
ftr-332	3296	7	.	.	PROPN
ftr-332	3297	1	147	147	NUM
ftr-332	3297	2	(	(	PUNCT
ftr-332	3297	3	10/24/11	10/24/11	PROPN
ftr-332	3297	4	)	)	PUNCT
ftr-332	3297	5	.	.	PUNCT
ftr-332	3298	1	the	the	DET
ftr-332	3298	2	taxpayer	taxpayer	NOUN
ftr-332	3298	3	was	be	AUX
ftr-332	3298	4	the	the	DET
ftr-332	3298	5	ceo	ceo	NOUN
ftr-332	3298	6	and	and	CCONJ
ftr-332	3298	7	president	president	NOUN
ftr-332	3298	8	,	,	PUNCT
ftr-332	3298	9	as	as	ADV
ftr-332	3298	10	well	well	ADV
ftr-332	3298	11	as	as	ADP
ftr-332	3298	12	a	a	DET
ftr-332	3298	13	shareholder	shareholder	NOUN
ftr-332	3298	14	of	of	ADP
ftr-332	3298	15	his	his	PRON
ftr-332	3298	16	employer	employer	NOUN
ftr-332	3298	17	.	.	PUNCT
ftr-332	3299	1	the	the	DET
ftr-332	3299	2	employer	employer	NOUN
ftr-332	3299	3	corporation	corporation	NOUN
ftr-332	3299	4	withheld	withhold	VERB
ftr-332	3299	5	taxes	taxis	NOUN
ftr-332	3299	6	from	from	ADP
ftr-332	3299	7	paychecks	paycheck	NOUN
ftr-332	3299	8	,	,	PUNCT
ftr-332	3299	9	but	but	CCONJ
ftr-332	3299	10	did	do	AUX
ftr-332	3299	11	not	not	PART
ftr-332	3299	12	remit	remit	VERB
ftr-332	3299	13	the	the	DET
ftr-332	3299	14	taxes	taxis	NOUN
ftr-332	3299	15	to	to	ADP
ftr-332	3299	16	the	the	DET
ftr-332	3299	17	government	government	NOUN
ftr-332	3299	18	.	.	PUNCT
ftr-332	3300	1	the	the	DET
ftr-332	3300	2	taxpayer	taxpayer	NOUN
ftr-332	3300	3	nevertheless	nevertheless	ADV
ftr-332	3300	4	claimed	claim	VERB
ftr-332	3300	5	credit	credit	NOUN
ftr-332	3300	6	of	of	ADP
ftr-332	3300	7	the	the	DET
ftr-332	3300	8	withheld	withhold	VERB
ftr-332	3300	9	taxes	taxis	NOUN
ftr-332	3300	10	on	on	ADP
ftr-332	3300	11	his	his	PRON
ftr-332	3300	12	own	own	ADJ
ftr-332	3300	13	return	return	NOUN
ftr-332	3300	14	.	.	PUNCT
ftr-332	3301	1	following	follow	VERB
ftr-332	3301	2	the	the	DET
ftr-332	3301	3	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3301	4	conviction	conviction	NOUN
ftr-332	3301	5	for	for	ADP
ftr-332	3301	6	criminal	criminal	ADJ
ftr-332	3301	7	tax	tax	NOUN
ftr-332	3301	8	fraud	fraud	NOUN
ftr-332	3301	9	,	,	PUNCT
ftr-332	3301	10	the	the	DET
ftr-332	3301	11	irs	irs	PROPN
ftr-332	3301	12	asserted	assert	VERB
ftr-332	3301	13	a	a	DET
ftr-332	3301	14	deficiency	deficiency	NOUN
ftr-332	3301	15	,	,	PUNCT
ftr-332	3301	16	and	and	CCONJ
ftr-332	3301	17	the	the	DET
ftr-332	3301	18	taxpayer	taxpayer	NOUN
ftr-332	3301	19	filed	file	VERB
ftr-332	3301	20	a	a	DET
ftr-332	3301	21	tax	tax	NOUN
ftr-332	3301	22	court	court	NOUN
ftr-332	3301	23	petition	petition	NOUN
ftr-332	3301	24	.	.	PUNCT
ftr-332	3302	1	the	the	DET
ftr-332	3302	2	tax	tax	NOUN
ftr-332	3302	3	court	court	NOUN
ftr-332	3302	4	(	(	PUNCT
ftr-332	3302	5	judge	judge	NOUN
ftr-332	3302	6	2012	2012	NUM
ftr-332	3302	7	]	]	PUNCT
ftr-332	3302	8	recent	recent	ADJ
ftr-332	3302	9	developments	development	NOUN
ftr-332	3302	10	in	in	ADP
ftr-332	3302	11	federal	federal	ADJ
ftr-332	3302	12	income	income	NOUN
ftr-332	3302	13	taxation	taxation	NOUN
ftr-332	3302	14	345	345	NUM
ftr-332	3302	15	goeke	goeke	ADJ
ftr-332	3302	16	)	)	PUNCT
ftr-332	3302	17	held	hold	VERB
ftr-332	3302	18	,	,	PUNCT
ftr-332	3302	19	first	first	ADV
ftr-332	3302	20	,	,	PUNCT
ftr-332	3302	21	that	that	SCONJ
ftr-332	3302	22	the	the	DET
ftr-332	3302	23	tax	tax	NOUN
ftr-332	3302	24	court	court	NOUN
ftr-332	3302	25	has	have	VERB
ftr-332	3302	26	jurisdiction	jurisdiction	NOUN
ftr-332	3302	27	over	over	ADP
ftr-332	3302	28	fraud	fraud	NOUN
ftr-332	3302	29	penalties	penalty	NOUN
ftr-332	3302	30	in	in	ADP
ftr-332	3302	31	a	a	DET
ftr-332	3302	32	case	case	NOUN
ftr-332	3302	33	involving	involve	VERB
ftr-332	3302	34	a	a	DET
ftr-332	3302	35	deficiency	deficiency	NOUN
ftr-332	3302	36	based	base	VERB
ftr-332	3302	37	on	on	ADP
ftr-332	3302	38	overstated	overstate	VERB
ftr-332	3302	39	withholding	withholding	NOUN
ftr-332	3302	40	credits	credit	NOUN
ftr-332	3302	41	,	,	PUNCT
ftr-332	3302	42	citing	cite	VERB
ftr-332	3302	43	rice	rice	NOUN
ftr-332	3302	44	v.	v.	PROPN
ftr-332	3302	45	commissioner	commissioner	PROPN
ftr-332	3302	46	,	,	PUNCT
ftr-332	3302	47	t.c	t.c	PROPN
ftr-332	3302	48	.	.	PROPN
ftr-332	3302	49	memo	memo	NOUN
ftr-332	3302	50	.	.	PUNCT
ftr-332	3303	1	1999	1999	NUM
ftr-332	3303	2	-	-	SYM
ftr-332	3303	3	65	65	NUM
ftr-332	3303	4	.	.	PUNCT
ftr-332	3304	1	the	the	DET
ftr-332	3304	2	tax	tax	NOUN
ftr-332	3304	3	court	court	NOUN
ftr-332	3304	4	had	have	VERB
ftr-332	3304	5	jurisdiction	jurisdiction	NOUN
ftr-332	3304	6	over	over	ADP
ftr-332	3304	7	the	the	DET
ftr-332	3304	8	case	case	NOUN
ftr-332	3304	9	as	as	ADP
ftr-332	3304	10	involving	involve	VERB
ftr-332	3304	11	a	a	DET
ftr-332	3304	12	―deficiency‖	―deficiency‖	PROPN
ftr-332	3304	13	because	because	SCONJ
ftr-332	3304	14	an	an	DET
ftr-332	3304	15	―underpayment‖	―underpayment‖	PROPN
ftr-332	3304	16	includes	include	VERB
ftr-332	3304	17	a	a	DET
ftr-332	3304	18	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3304	19	overstated	overstate	VERB
ftr-332	3304	20	credits	credit	NOUN
ftr-332	3304	21	for	for	ADP
ftr-332	3304	22	withholding	withhold	VERB
ftr-332	3304	23	under	under	ADP
ftr-332	3304	24	feller	feller	NOUN
ftr-332	3304	25	v.	v.	ADP
ftr-332	3304	26	commissioner	commissioner	NOUN
ftr-332	3304	27	,	,	PUNCT
ftr-332	3304	28	135	135	NUM
ftr-332	3304	29	t.c	t.c	PROPN
ftr-332	3304	30	.	.	PROPN
ftr-332	3305	1	497	497	NUM
ftr-332	3305	2	(	(	PUNCT
ftr-332	3305	3	2010	2010	NUM
ftr-332	3305	4	)	)	PUNCT
ftr-332	3305	5	.	.	PUNCT
ftr-332	3306	1	the	the	DET
ftr-332	3306	2	court	court	NOUN
ftr-332	3306	3	rejected	reject	VERB
ftr-332	3306	4	the	the	DET
ftr-332	3306	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3306	6	argument	argument	NOUN
ftr-332	3306	7	that	that	SCONJ
ftr-332	3306	8	under	under	ADP
ftr-332	3306	9	reg	reg	NOUN
ftr-332	3306	10	.	.	PUNCT
ftr-332	3307	1	§	§	PROPN
ftr-332	3307	2	1.31	1.31	NUM
ftr-332	3307	3	-	-	SYM
ftr-332	3307	4	1	1	NUM
ftr-332	3307	5	which	which	PRON
ftr-332	3307	6	provides	provide	VERB
ftr-332	3307	7	that	that	SCONJ
ftr-332	3307	8	―[i]f	―[i]f	ADP
ftr-332	3307	9	the	the	DET
ftr-332	3307	10	tax	tax	NOUN
ftr-332	3307	11	has	have	AUX
ftr-332	3307	12	actually	actually	ADV
ftr-332	3307	13	been	be	AUX
ftr-332	3307	14	withheld	withhold	VERB
ftr-332	3307	15	at	at	ADP
ftr-332	3307	16	the	the	DET
ftr-332	3307	17	source	source	NOUN
ftr-332	3307	18	,	,	PUNCT
ftr-332	3307	19	credit	credit	NOUN
ftr-332	3307	20	or	or	CCONJ
ftr-332	3307	21	refund	refund	NOUN
ftr-332	3307	22	shall	shall	AUX
ftr-332	3307	23	be	be	AUX
ftr-332	3307	24	made	make	VERB
ftr-332	3307	25	to	to	ADP
ftr-332	3307	26	the	the	DET
ftr-332	3307	27	recipient	recipient	NOUN
ftr-332	3307	28	of	of	ADP
ftr-332	3307	29	the	the	DET
ftr-332	3307	30	income	income	NOUN
ftr-332	3307	31	even	even	ADV
ftr-332	3307	32	though	though	SCONJ
ftr-332	3307	33	such	such	ADJ
ftr-332	3307	34	tax	tax	NOUN
ftr-332	3307	35	has	have	AUX
ftr-332	3307	36	not	not	PART
ftr-332	3307	37	been	be	AUX
ftr-332	3307	38	paid	pay	VERB
ftr-332	3307	39	over	over	ADP
ftr-332	3307	40	to	to	ADP
ftr-332	3307	41	the	the	DET
ftr-332	3307	42	government	government	NOUN
ftr-332	3307	43	by	by	ADP
ftr-332	3307	44	the	the	DET
ftr-332	3307	45	employer.‖	employer.‖	NOUN
ftr-332	3307	46	instead	instead	ADV
ftr-332	3307	47	,	,	PUNCT
ftr-332	3307	48	following	follow	VERB
ftr-332	3307	49	united	united	PROPN
ftr-332	3307	50	states	states	PROPN
ftr-332	3307	51	v.	v.	ADP
ftr-332	3307	52	blanchard	blanchard	PROPN
ftr-332	3307	53	,	,	PUNCT
ftr-332	3307	54	618	618	NUM
ftr-332	3307	55	f.3d	f.3d	NUM
ftr-332	3307	56	562	562	NUM
ftr-332	3307	57	(	(	PUNCT
ftr-332	3307	58	6th	6th	ADJ
ftr-332	3307	59	cir	cir	NOUN
ftr-332	3307	60	.	.	PUNCT
ftr-332	3307	61	2010	2010	NUM
ftr-332	3307	62	)	)	PUNCT
ftr-332	3307	63	,	,	PUNCT
ftr-332	3307	64	it	it	PRON
ftr-332	3307	65	concluded	conclude	VERB
ftr-332	3307	66	that	that	SCONJ
ftr-332	3307	67	―the	―the	DET
ftr-332	3307	68	proper	proper	ADJ
ftr-332	3307	69	test	test	NOUN
ftr-332	3307	70	to	to	PART
ftr-332	3307	71	determine	determine	VERB
ftr-332	3307	72	whether	whether	SCONJ
ftr-332	3307	73	actual	actual	ADJ
ftr-332	3307	74	withholding	withholding	NOUN
ftr-332	3307	75	at	at	ADP
ftr-332	3307	76	the	the	DET
ftr-332	3307	77	source	source	NOUN
ftr-332	3307	78	occurred	occur	VERB
ftr-332	3307	79	should	should	AUX
ftr-332	3307	80	consider	consider	VERB
ftr-332	3307	81	whether	whether	SCONJ
ftr-332	3307	82	the	the	DET
ftr-332	3307	83	funds	fund	NOUN
ftr-332	3307	84	functionally	functionally	ADV
ftr-332	3307	85	left	leave	VERB
ftr-332	3307	86	the	the	DET
ftr-332	3307	87	control	control	NOUN
ftr-332	3307	88	of	of	ADP
ftr-332	3307	89	a	a	DET
ftr-332	3307	90	taxpayer	taxpayer	NOUN
ftr-332	3307	91	.	.	PUNCT
ftr-332	3308	1	such	such	DET
ftr-332	3308	2	a	a	DET
ftr-332	3308	3	test	test	NOUN
ftr-332	3308	4	should	should	AUX
ftr-332	3308	5	not	not	PART
ftr-332	3308	6	be	be	AUX
ftr-332	3308	7	strictly	strictly	ADV
ftr-332	3308	8	constrained	constrain	VERB
ftr-332	3308	9	by	by	ADP
ftr-332	3308	10	the	the	DET
ftr-332	3308	11	multiple	multiple	ADJ
ftr-332	3308	12	identities	identity	NOUN
ftr-332	3308	13	one	one	NUM
ftr-332	3308	14	person	person	NOUN
ftr-332	3308	15	may	may	AUX
ftr-332	3308	16	have	have	VERB
ftr-332	3308	17	when	when	SCONJ
ftr-332	3308	18	acting	act	VERB
ftr-332	3308	19	in	in	ADP
ftr-332	3308	20	both	both	CCONJ
ftr-332	3308	21	a	a	DET
ftr-332	3308	22	personal	personal	ADJ
ftr-332	3308	23	and	and	CCONJ
ftr-332	3308	24	a	a	DET
ftr-332	3308	25	corporate	corporate	ADJ
ftr-332	3308	26	capacity.‖	capacity.‖	NOUN
ftr-332	3308	27	on	on	ADP
ftr-332	3308	28	the	the	DET
ftr-332	3308	29	facts	fact	NOUN
ftr-332	3308	30	,	,	PUNCT
ftr-332	3308	31	―[b]ecause	―[b]ecause	NOUN
ftr-332	3308	32	mr	mr	PROPN
ftr-332	3308	33	.	.	PROPN
ftr-332	3308	34	may	may	AUX
ftr-332	3308	35	was	be	AUX
ftr-332	3308	36	responsible	responsible	ADJ
ftr-332	3308	37	for	for	ADP
ftr-332	3308	38	the	the	DET
ftr-332	3308	39	nonremittance	nonremittance	NOUN
ftr-332	3308	40	and	and	CCONJ
ftr-332	3308	41	fully	fully	ADV
ftr-332	3308	42	controlled	control	VERB
ftr-332	3308	43	the	the	DET
ftr-332	3308	44	corporate	corporate	ADJ
ftr-332	3308	45	finances,‖	finances,‖	PROPN
ftr-332	3308	46	the	the	DET
ftr-332	3308	47	court	court	NOUN
ftr-332	3308	48	concluded	conclude	VERB
ftr-332	3308	49	that	that	SCONJ
ftr-332	3308	50	―that	―that	INTJ
ftr-332	3308	51	the	the	DET
ftr-332	3308	52	funds	fund	NOUN
ftr-332	3308	53	never	never	ADV
ftr-332	3308	54	left	leave	VERB
ftr-332	3308	55	mr	mr	PROPN
ftr-332	3308	56	.	.	PROPN
ftr-332	3308	57	may‘s	may‘s	PROPN
ftr-332	3308	58	functional	functional	ADJ
ftr-332	3308	59	control	control	NOUN
ftr-332	3308	60	and	and	CCONJ
ftr-332	3308	61	were	be	AUX
ftr-332	3308	62	therefore	therefore	ADV
ftr-332	3308	63	not	not	PART
ftr-332	3308	64	‗actually	‗actually	ADV
ftr-332	3308	65	withheld	withhold	VERB
ftr-332	3308	66	at	at	ADP
ftr-332	3308	67	the	the	DET
ftr-332	3308	68	source	source	NOUN
ftr-332	3308	69	‘	'	PUNCT
ftr-332	3308	70	from	from	ADP
ftr-332	3308	71	his	his	PRON
ftr-332	3308	72	wages.‖	wages.‖	NOUN
ftr-332	3308	73	furthermore	furthermore	ADV
ftr-332	3308	74	,	,	PUNCT
ftr-332	3308	75	the	the	DET
ftr-332	3308	76	irs	irs	PROPN
ftr-332	3308	77	carried	carry	VERB
ftr-332	3308	78	its	its	PRON
ftr-332	3308	79	burden	burden	NOUN
ftr-332	3308	80	of	of	ADP
ftr-332	3308	81	proof	proof	NOUN
ftr-332	3308	82	on	on	ADP
ftr-332	3308	83	the	the	DET
ftr-332	3308	84	fraud	fraud	NOUN
ftr-332	3308	85	issue	issue	NOUN
ftr-332	3308	86	and	and	CCONJ
ftr-332	3308	87	the	the	DET
ftr-332	3308	88	75	75	NUM
ftr-332	3308	89	-	-	PUNCT
ftr-332	3308	90	percent	percent	NOUN
ftr-332	3308	91	fraud	fraud	NOUN
ftr-332	3308	92	penalty	penalty	NOUN
ftr-332	3308	93	was	be	AUX
ftr-332	3308	94	justified	justify	VERB
ftr-332	3308	95	with	with	ADP
ftr-332	3308	96	respect	respect	NOUN
ftr-332	3308	97	to	to	ADP
ftr-332	3308	98	the	the	DET
ftr-332	3308	99	underpayments	underpayment	NOUN
ftr-332	3308	100	resulting	result	VERB
ftr-332	3308	101	from	from	ADP
ftr-332	3308	102	overstated	overstate	VERB
ftr-332	3308	103	withholding	withholding	NOUN
ftr-332	3308	104	credits	credit	NOUN
ftr-332	3308	105	.	.	PUNCT
ftr-332	3309	1	12	12	NUM
ftr-332	3309	2	.	.	PUNCT
ftr-332	3310	1	the	the	DET
ftr-332	3310	2	treasury	treasury	NOUN
ftr-332	3310	3	explains	explain	VERB
ftr-332	3310	4	the	the	DET
ftr-332	3310	5	penalty	penalty	NOUN
ftr-332	3310	6	for	for	ADP
ftr-332	3310	7	failing	fail	VERB
ftr-332	3310	8	to	to	PART
ftr-332	3310	9	rat	rat	VERB
ftr-332	3310	10	yourself	yourself	PRON
ftr-332	3310	11	out	out	ADP
ftr-332	3310	12	regarding	regard	VERB
ftr-332	3310	13	reportable	reportable	ADJ
ftr-332	3310	14	transactions	transaction	NOUN
ftr-332	3310	15	.	.	PUNCT
ftr-332	3311	1	t.d	t.d	PROPN
ftr-332	3311	2	.	.	PROPN
ftr-332	3311	3	9550	9550	NUM
ftr-332	3311	4	,	,	PUNCT
ftr-332	3311	5	section	section	NOUN
ftr-332	3311	6	6707a	6707a	NOUN
ftr-332	3311	7	and	and	CCONJ
ftr-332	3311	8	the	the	DET
ftr-332	3311	9	failure	failure	NOUN
ftr-332	3311	10	to	to	PART
ftr-332	3311	11	include	include	VERB
ftr-332	3311	12	on	on	ADP
ftr-332	3311	13	any	any	DET
ftr-332	3311	14	return	return	NOUN
ftr-332	3311	15	or	or	CCONJ
ftr-332	3311	16	statement	statement	NOUN
ftr-332	3311	17	any	any	DET
ftr-332	3311	18	information	information	NOUN
ftr-332	3311	19	required	require	VERB
ftr-332	3311	20	to	to	PART
ftr-332	3311	21	be	be	AUX
ftr-332	3311	22	disclosed	disclose	VERB
ftr-332	3311	23	under	under	ADP
ftr-332	3311	24	section	section	NOUN
ftr-332	3311	25	6011	6011	NUM
ftr-332	3311	26	with	with	ADP
ftr-332	3311	27	respect	respect	NOUN
ftr-332	3311	28	to	to	ADP
ftr-332	3311	29	a	a	DET
ftr-332	3311	30	reportable	reportable	ADJ
ftr-332	3311	31	transaction	transaction	NOUN
ftr-332	3311	32	,	,	PUNCT
ftr-332	3311	33	76	76	NUM
ftr-332	3311	34	f.r	f.r	NOUN
ftr-332	3311	35	.	.	PROPN
ftr-332	3311	36	55256	55256	NUM
ftr-332	3311	37	(	(	PUNCT
ftr-332	3311	38	9/7/11	9/7/11	NUM
ftr-332	3311	39	)	)	PUNCT
ftr-332	3311	40	.	.	PUNCT
ftr-332	3312	1	reg	reg	NOUN
ftr-332	3312	2	.	.	PUNCT
ftr-332	3313	1	§	§	PROPN
ftr-332	3313	2	301.6707a-1	301.6707a-1	NUM
ftr-332	3313	3	provides	provide	VERB
ftr-332	3313	4	that	that	SCONJ
ftr-332	3313	5	a	a	DET
ftr-332	3313	6	taxpayer	taxpayer	NOUN
ftr-332	3313	7	may	may	AUX
ftr-332	3313	8	incur	incur	VERB
ftr-332	3313	9	a	a	DET
ftr-332	3313	10	separate	separate	ADJ
ftr-332	3313	11	penalty	penalty	NOUN
ftr-332	3313	12	under	under	ADP
ftr-332	3313	13	§	§	PROPN
ftr-332	3313	14	6707a	6707a	NOUN
ftr-332	3313	15	with	with	ADP
ftr-332	3313	16	respect	respect	NOUN
ftr-332	3313	17	to	to	ADP
ftr-332	3313	18	each	each	DET
ftr-332	3313	19	reportable	reportable	ADJ
ftr-332	3313	20	transaction	transaction	NOUN
ftr-332	3313	21	that	that	SCONJ
ftr-332	3313	22	the	the	DET
ftr-332	3313	23	taxpayer	taxpayer	NOUN
ftr-332	3313	24	was	be	AUX
ftr-332	3313	25	required	require	VERB
ftr-332	3313	26	,	,	PUNCT
ftr-332	3313	27	but	but	CCONJ
ftr-332	3313	28	failed	fail	VERB
ftr-332	3313	29	,	,	PUNCT
ftr-332	3313	30	to	to	PART
ftr-332	3313	31	disclose	disclose	VERB
ftr-332	3313	32	within	within	ADP
ftr-332	3313	33	the	the	DET
ftr-332	3313	34	time	time	NOUN
ftr-332	3313	35	and	and	CCONJ
ftr-332	3313	36	in	in	ADP
ftr-332	3313	37	the	the	DET
ftr-332	3313	38	form	form	NOUN
ftr-332	3313	39	and	and	CCONJ
ftr-332	3313	40	manner	manner	NOUN
ftr-332	3313	41	required	require	VERB
ftr-332	3313	42	under	under	ADP
ftr-332	3313	43	reg	reg	NOUN
ftr-332	3313	44	.	.	PUNCT
ftr-332	3314	1	§	§	PROPN
ftr-332	3314	2	1.6011	1.6011	NUM
ftr-332	3314	3	-	-	SYM
ftr-332	3314	4	4(d	4(d	NUM
ftr-332	3314	5	)	)	PUNCT
ftr-332	3314	6	and	and	CCONJ
ftr-332	3314	7	(	(	PUNCT
ftr-332	3314	8	e	e	NOUN
ftr-332	3314	9	)	)	PUNCT
ftr-332	3314	10	or	or	CCONJ
ftr-332	3314	11	as	as	SCONJ
ftr-332	3314	12	stated	state	VERB
ftr-332	3314	13	in	in	ADP
ftr-332	3314	14	other	other	ADJ
ftr-332	3314	15	published	publish	VERB
ftr-332	3314	16	guidance	guidance	NOUN
ftr-332	3314	17	.	.	PUNCT
ftr-332	3315	1	a	a	DET
ftr-332	3315	2	taxpayer	taxpayer	NOUN
ftr-332	3315	3	who	who	PRON
ftr-332	3315	4	is	be	AUX
ftr-332	3315	5	required	require	VERB
ftr-332	3315	6	to	to	PART
ftr-332	3315	7	disclose	disclose	VERB
ftr-332	3315	8	a	a	DET
ftr-332	3315	9	reportable	reportable	ADJ
ftr-332	3315	10	transaction	transaction	NOUN
ftr-332	3315	11	on	on	ADP
ftr-332	3315	12	a	a	DET
ftr-332	3315	13	form	form	NOUN
ftr-332	3315	14	8886	8886	NUM
ftr-332	3315	15	(	(	PUNCT
ftr-332	3315	16	or	or	CCONJ
ftr-332	3315	17	successor	successor	NOUN
ftr-332	3315	18	form	form	NOUN
ftr-332	3315	19	)	)	PUNCT
ftr-332	3315	20	filed	file	VERB
ftr-332	3315	21	with	with	ADP
ftr-332	3315	22	a	a	DET
ftr-332	3315	23	return	return	NOUN
ftr-332	3315	24	,	,	PUNCT
ftr-332	3315	25	amended	amend	VERB
ftr-332	3315	26	return	return	NOUN
ftr-332	3315	27	,	,	PUNCT
ftr-332	3315	28	or	or	CCONJ
ftr-332	3315	29	application	application	NOUN
ftr-332	3315	30	for	for	ADP
ftr-332	3315	31	tentative	tentative	ADJ
ftr-332	3315	32	refund	refund	NOUN
ftr-332	3315	33	and	and	CCONJ
ftr-332	3315	34	who	who	PRON
ftr-332	3315	35	also	also	ADV
ftr-332	3315	36	is	be	AUX
ftr-332	3315	37	required	require	VERB
ftr-332	3315	38	to	to	PART
ftr-332	3315	39	disclose	disclose	VERB
ftr-332	3315	40	the	the	DET
ftr-332	3315	41	transaction	transaction	NOUN
ftr-332	3315	42	on	on	ADP
ftr-332	3315	43	a	a	DET
ftr-332	3315	44	form	form	NOUN
ftr-332	3315	45	8886	8886	NUM
ftr-332	3315	46	(	(	PUNCT
ftr-332	3315	47	or	or	CCONJ
ftr-332	3315	48	successor	successor	NOUN
ftr-332	3315	49	form	form	NOUN
ftr-332	3315	50	)	)	PUNCT
ftr-332	3315	51	with	with	ADP
ftr-332	3315	52	the	the	DET
ftr-332	3315	53	office	office	NOUN
ftr-332	3315	54	of	of	ADP
ftr-332	3315	55	tax	tax	NOUN
ftr-332	3315	56	shelter	shelter	NOUN
ftr-332	3315	57	analysis	analysis	NOUN
ftr-332	3315	58	(	(	PUNCT
ftr-332	3315	59	otsa	otsa	NOUN
ftr-332	3315	60	)	)	PUNCT
ftr-332	3315	61	,	,	PUNCT
ftr-332	3315	62	is	be	AUX
ftr-332	3315	63	subject	subject	ADJ
ftr-332	3315	64	to	to	ADP
ftr-332	3315	65	only	only	ADV
ftr-332	3315	66	a	a	DET
ftr-332	3315	67	single	single	ADJ
ftr-332	3315	68	§	§	PROPN
ftr-332	3315	69	6707a	6707a	NOUN
ftr-332	3315	70	penalty	penalty	NOUN
ftr-332	3315	71	for	for	ADP
ftr-332	3315	72	failure	failure	NOUN
ftr-332	3315	73	to	to	PART
ftr-332	3315	74	make	make	VERB
ftr-332	3315	75	either	either	DET
ftr-332	3315	76	one	one	NUM
ftr-332	3315	77	or	or	CCONJ
ftr-332	3315	78	both	both	PRON
ftr-332	3315	79	of	of	ADP
ftr-332	3315	80	those	those	DET
ftr-332	3315	81	disclosures	disclosure	NOUN
ftr-332	3315	82	.	.	PUNCT
ftr-332	3316	1	the	the	DET
ftr-332	3316	2	regulations	regulation	NOUN
ftr-332	3316	3	define	define	VERB
ftr-332	3316	4	―reportable	―reportable	ADJ
ftr-332	3316	5	transaction‖	transaction‖	NOUN
ftr-332	3316	6	and	and	CCONJ
ftr-332	3316	7	―listed	―liste	VERB
ftr-332	3316	8	transaction‖	transaction‖	NUM
ftr-332	3316	9	by	by	ADP
ftr-332	3316	10	reference	reference	NOUN
ftr-332	3316	11	to	to	ADP
ftr-332	3316	12	the	the	DET
ftr-332	3316	13	regulations	regulation	NOUN
ftr-332	3316	14	under	under	ADP
ftr-332	3316	15	§	§	PROPN
ftr-332	3316	16	6011	6011	NUM
ftr-332	3316	17	.	.	PUNCT
ftr-332	3317	1	13	13	NUM
ftr-332	3317	2	.	.	PUNCT
ftr-332	3318	1	a	a	DET
ftr-332	3318	2	careful	careful	ADJ
ftr-332	3318	3	reading	reading	NOUN
ftr-332	3318	4	of	of	ADP
ftr-332	3318	5	this	this	DET
ftr-332	3318	6	criminal	criminal	ADJ
ftr-332	3318	7	tax	tax	NOUN
ftr-332	3318	8	fraud	fraud	NOUN
ftr-332	3318	9	case	case	NOUN
ftr-332	3318	10	should	should	AUX
ftr-332	3318	11	put	put	VERB
ftr-332	3318	12	the	the	DET
ftr-332	3318	13	fear	fear	NOUN
ftr-332	3318	14	of	of	ADP
ftr-332	3318	15	god	god	PROPN
ftr-332	3318	16	,	,	PUNCT
ftr-332	3318	17	or	or	CCONJ
ftr-332	3318	18	at	at	ADP
ftr-332	3318	19	least	least	ADJ
ftr-332	3318	20	of	of	ADP
ftr-332	3318	21	the	the	DET
ftr-332	3318	22	cid	cid	NOUN
ftr-332	3318	23	and	and	CCONJ
ftr-332	3318	24	doj	doj	PROPN
ftr-332	3318	25	,	,	PUNCT
ftr-332	3318	26	in	in	ADP
ftr-332	3318	27	the	the	DET
ftr-332	3318	28	hearts	heart	NOUN
ftr-332	3318	29	of	of	ADP
ftr-332	3318	30	many	many	ADJ
ftr-332	3318	31	tax	tax	NOUN
ftr-332	3318	32	shelter	shelter	NOUN
ftr-332	3318	33	investors	investor	NOUN
ftr-332	3318	34	.	.	PUNCT
ftr-332	3319	1	united	united	PROPN
ftr-332	3319	2	states	states	PROPN
ftr-332	3319	3	v.	v.	ADP
ftr-332	3319	4	rozin	rozin	PROPN
ftr-332	3319	5	,	,	PUNCT
ftr-332	3319	6	664	664	NUM
ftr-332	3319	7	f.3d	f.3d	NUM
ftr-332	3319	8	1052	1052	NUM
ftr-332	3319	9	(	(	PUNCT
ftr-332	3319	10	6th	6th	NOUN
ftr-332	3319	11	346	346	NUM
ftr-332	3319	12	florida	florida	PROPN
ftr-332	3319	13	tax	tax	NOUN
ftr-332	3319	14	review	review	NOUN
ftr-332	3320	1	[	[	X
ftr-332	3320	2	vol	vol	NOUN
ftr-332	3320	3	.	.	PUNCT
ftr-332	3321	1	12:5	12:5	NUM
ftr-332	3321	2	cir	cir	NOUN
ftr-332	3321	3	.	.	PUNCT
ftr-332	3321	4	1/6/12	1/6/12	NUM
ftr-332	3321	5	)	)	PUNCT
ftr-332	3321	6	.	.	PUNCT
ftr-332	3322	1	the	the	DET
ftr-332	3322	2	sixth	sixth	ADJ
ftr-332	3322	3	circuit	circuit	NOUN
ftr-332	3322	4	,	,	PUNCT
ftr-332	3322	5	in	in	ADP
ftr-332	3322	6	an	an	DET
ftr-332	3322	7	opinion	opinion	NOUN
ftr-332	3322	8	by	by	ADP
ftr-332	3322	9	judge	judge	NOUN
ftr-332	3322	10	rogers	rogers	PROPN
ftr-332	3322	11	,	,	PUNCT
ftr-332	3322	12	upheld	uphold	VERB
ftr-332	3322	13	the	the	DET
ftr-332	3322	14	defendant‘s	defendant‘s	NOUN
ftr-332	3322	15	conviction	conviction	NOUN
ftr-332	3322	16	for	for	ADP
ftr-332	3322	17	criminal	criminal	ADJ
ftr-332	3322	18	tax	tax	NOUN
ftr-332	3322	19	fraud	fraud	NOUN
ftr-332	3322	20	.	.	PUNCT
ftr-332	3323	1	the	the	DET
ftr-332	3323	2	defendant	defendant	NOUN
ftr-332	3323	3	had	have	AUX
ftr-332	3323	4	claimed	claim	VERB
ftr-332	3323	5	business	business	NOUN
ftr-332	3323	6	and	and	CCONJ
ftr-332	3323	7	individual	individual	ADJ
ftr-332	3323	8	tax	tax	NOUN
ftr-332	3323	9	deductions	deduction	NOUN
ftr-332	3323	10	for	for	ADP
ftr-332	3323	11	the	the	DET
ftr-332	3323	12	cost	cost	NOUN
ftr-332	3323	13	of	of	ADP
ftr-332	3323	14	so	so	ADV
ftr-332	3323	15	-	-	PUNCT
ftr-332	3323	16	called	call	VERB
ftr-332	3323	17	―loss	―loss	NOUN
ftr-332	3323	18	of	of	ADP
ftr-332	3323	19	income‖	income‖	PROPN
ftr-332	3323	20	(	(	PUNCT
ftr-332	3323	21	loi	loi	NOUN
ftr-332	3323	22	)	)	PUNCT
ftr-332	3323	23	insurance	insurance	NOUN
ftr-332	3323	24	policies	policy	NOUN
ftr-332	3323	25	,	,	PUNCT
ftr-332	3323	26	although	although	SCONJ
ftr-332	3323	27	the	the	DET
ftr-332	3323	28	insurance	insurance	NOUN
ftr-332	3323	29	aspect	aspect	NOUN
ftr-332	3323	30	of	of	ADP
ftr-332	3323	31	the	the	DET
ftr-332	3323	32	policies	policy	NOUN
ftr-332	3323	33	was	be	AUX
ftr-332	3323	34	questionable	questionable	ADJ
ftr-332	3323	35	,	,	PUNCT
ftr-332	3323	36	and	and	CCONJ
ftr-332	3323	37	the	the	DET
ftr-332	3323	38	policies	policy	NOUN
ftr-332	3323	39	allegedly	allegedly	ADV
ftr-332	3323	40	permitted	permit	VERB
ftr-332	3323	41	the	the	DET
ftr-332	3323	42	defendant	defendant	NOUN
ftr-332	3323	43	to	to	PART
ftr-332	3323	44	reclaim	reclaim	VERB
ftr-332	3323	45	or	or	CCONJ
ftr-332	3323	46	maintain	maintain	VERB
ftr-332	3323	47	control	control	NOUN
ftr-332	3323	48	of	of	ADP
ftr-332	3323	49	the	the	DET
ftr-332	3323	50	amount	amount	NOUN
ftr-332	3323	51	paid	pay	VERB
ftr-332	3323	52	as	as	ADP
ftr-332	3323	53	premiums	premium	NOUN
ftr-332	3323	54	.	.	PUNCT
ftr-332	3324	1	the	the	DET
ftr-332	3324	2	loi	loi	PROPN
ftr-332	3324	3	policies	policy	NOUN
ftr-332	3324	4	insured	insure	VERB
ftr-332	3324	5	against	against	ADP
ftr-332	3324	6	loss	loss	NOUN
ftr-332	3324	7	of	of	ADP
ftr-332	3324	8	income	income	NOUN
ftr-332	3324	9	due	due	ADP
ftr-332	3324	10	to	to	ADP
ftr-332	3324	11	certain	certain	ADJ
ftr-332	3324	12	circumstances	circumstance	NOUN
ftr-332	3324	13	,	,	PUNCT
ftr-332	3324	14	including	include	VERB
ftr-332	3324	15	corporate	corporate	ADJ
ftr-332	3324	16	downsizing	downsizing	NOUN
ftr-332	3324	17	,	,	PUNCT
ftr-332	3324	18	changes	change	NOUN
ftr-332	3324	19	in	in	ADP
ftr-332	3324	20	technology	technology	NOUN
ftr-332	3324	21	,	,	PUNCT
ftr-332	3324	22	or	or	CCONJ
ftr-332	3324	23	employee	employee	NOUN
ftr-332	3324	24	layoffs	layoff	NOUN
ftr-332	3324	25	arising	arise	VERB
ftr-332	3324	26	within	within	ADP
ftr-332	3324	27	one	one	NUM
ftr-332	3324	28	year	year	NOUN
ftr-332	3324	29	from	from	ADP
ftr-332	3324	30	the	the	DET
ftr-332	3324	31	date	date	NOUN
ftr-332	3324	32	the	the	DET
ftr-332	3324	33	policy	policy	NOUN
ftr-332	3324	34	was	be	AUX
ftr-332	3324	35	issued	issue	VERB
ftr-332	3324	36	,	,	PUNCT
ftr-332	3324	37	but	but	CCONJ
ftr-332	3324	38	did	do	AUX
ftr-332	3324	39	not	not	PART
ftr-332	3324	40	cover	cover	VERB
ftr-332	3324	41	death	death	NOUN
ftr-332	3324	42	;	;	PUNCT
ftr-332	3324	43	disability	disability	NOUN
ftr-332	3324	44	;	;	PUNCT
ftr-332	3324	45	voluntary	voluntary	ADJ
ftr-332	3324	46	termination	termination	NOUN
ftr-332	3324	47	;	;	PUNCT
ftr-332	3324	48	self	self	NOUN
ftr-332	3324	49	-	-	PUNCT
ftr-332	3324	50	inflicted	inflict	VERB
ftr-332	3324	51	injuries	injury	NOUN
ftr-332	3324	52	;	;	PUNCT
ftr-332	3324	53	proven	prove	VERB
ftr-332	3324	54	criminal	criminal	ADJ
ftr-332	3324	55	acts	act	NOUN
ftr-332	3324	56	;	;	PUNCT
ftr-332	3324	57	negligent	negligent	ADJ
ftr-332	3324	58	or	or	CCONJ
ftr-332	3324	59	willful	willful	ADJ
ftr-332	3324	60	misconduct	misconduct	NOUN
ftr-332	3324	61	;	;	PUNCT
ftr-332	3324	62	substance	substance	NOUN
ftr-332	3324	63	abuse	abuse	NOUN
ftr-332	3324	64	;	;	PUNCT
ftr-332	3324	65	dishonesty	dishonesty	NOUN
ftr-332	3324	66	or	or	CCONJ
ftr-332	3324	67	fraud	fraud	NOUN
ftr-332	3324	68	;	;	PUNCT
ftr-332	3324	69	insubordination	insubordination	NOUN
ftr-332	3324	70	,	,	PUNCT
ftr-332	3324	71	incompetence	incompetence	NOUN
ftr-332	3324	72	,	,	PUNCT
ftr-332	3324	73	or	or	CCONJ
ftr-332	3324	74	inefficiency	inefficiency	NOUN
ftr-332	3324	75	;	;	PUNCT
ftr-332	3324	76	conflict	conflict	NOUN
ftr-332	3324	77	of	of	ADP
ftr-332	3324	78	interest	interest	NOUN
ftr-332	3324	79	;	;	PUNCT
ftr-332	3324	80	or	or	CCONJ
ftr-332	3324	81	breach	breach	NOUN
ftr-332	3324	82	of	of	ADP
ftr-332	3324	83	employment	employment	NOUN
ftr-332	3324	84	contract	contract	NOUN
ftr-332	3324	85	.	.	PUNCT
ftr-332	3325	1	in	in	ADP
ftr-332	3325	2	conjunction	conjunction	NOUN
ftr-332	3325	3	with	with	ADP
ftr-332	3325	4	the	the	DET
ftr-332	3325	5	loi	loi	PROPN
ftr-332	3325	6	insurance	insurance	NOUN
ftr-332	3325	7	policy	policy	NOUN
ftr-332	3325	8	,	,	PUNCT
ftr-332	3325	9	the	the	DET
ftr-332	3325	10	defendant	defendant	NOUN
ftr-332	3325	11	also	also	ADV
ftr-332	3325	12	purchased	purchase	VERB
ftr-332	3325	13	from	from	ADP
ftr-332	3325	14	the	the	DET
ftr-332	3325	15	same	same	ADJ
ftr-332	3325	16	―return	―return	NOUN
ftr-332	3325	17	of	of	ADP
ftr-332	3325	18	premium‖	premium‖	PROPN
ftr-332	3325	19	(	(	PUNCT
ftr-332	3325	20	rop	rop	NOUN
ftr-332	3325	21	)	)	PUNCT
ftr-332	3325	22	riders	rider	NOUN
ftr-332	3325	23	.	.	PUNCT
ftr-332	3326	1	if	if	SCONJ
ftr-332	3326	2	no	no	DET
ftr-332	3326	3	claim	claim	NOUN
ftr-332	3326	4	was	be	AUX
ftr-332	3326	5	filed	file	VERB
ftr-332	3326	6	on	on	ADP
ftr-332	3326	7	the	the	DET
ftr-332	3326	8	loi	loi	NOUN
ftr-332	3326	9	policy	policy	NOUN
ftr-332	3326	10	,	,	PUNCT
ftr-332	3326	11	under	under	ADP
ftr-332	3326	12	the	the	DET
ftr-332	3326	13	rider	rider	NOUN
ftr-332	3326	14	the	the	DET
ftr-332	3326	15	loi	loi	PROPN
ftr-332	3326	16	premium	premium	NOUN
ftr-332	3326	17	would	would	AUX
ftr-332	3326	18	be	be	AUX
ftr-332	3326	19	invested	invest	VERB
ftr-332	3326	20	for	for	ADP
ftr-332	3326	21	the	the	DET
ftr-332	3326	22	policy	policy	NOUN
ftr-332	3326	23	owner	owner	NOUN
ftr-332	3326	24	and	and	CCONJ
ftr-332	3326	25	would	would	AUX
ftr-332	3326	26	be	be	AUX
ftr-332	3326	27	distributed	distribute	VERB
ftr-332	3326	28	to	to	ADP
ftr-332	3326	29	the	the	DET
ftr-332	3326	30	owner	owner	NOUN
ftr-332	3326	31	after	after	ADP
ftr-332	3326	32	ten	ten	NUM
ftr-332	3326	33	years	year	NOUN
ftr-332	3326	34	or	or	CCONJ
ftr-332	3326	35	at	at	ADP
ftr-332	3326	36	age	age	NOUN
ftr-332	3326	37	sixty	sixty	NUM
ftr-332	3326	38	-	-	PUNCT
ftr-332	3326	39	five	five	NUM
ftr-332	3326	40	.	.	PUNCT
ftr-332	3327	1	according	accord	VERB
ftr-332	3327	2	to	to	ADP
ftr-332	3327	3	the	the	DET
ftr-332	3327	4	promotional	promotional	ADJ
ftr-332	3327	5	materials	material	NOUN
ftr-332	3327	6	,	,	PUNCT
ftr-332	3327	7	the	the	DET
ftr-332	3327	8	loi	loi	ADJ
ftr-332	3327	9	premium	premium	NOUN
ftr-332	3327	10	payments	payment	NOUN
ftr-332	3327	11	(	(	PUNCT
ftr-332	3327	12	but	but	CCONJ
ftr-332	3327	13	not	not	PART
ftr-332	3327	14	the	the	DET
ftr-332	3327	15	rider	rider	NOUN
ftr-332	3327	16	)	)	PUNCT
ftr-332	3327	17	were	be	AUX
ftr-332	3327	18	deductible	deductible	ADJ
ftr-332	3327	19	.	.	PUNCT
ftr-332	3328	1	in	in	ADP
ftr-332	3328	2	convicting	convict	VERB
ftr-332	3328	3	the	the	DET
ftr-332	3328	4	defendant	defendant	NOUN
ftr-332	3328	5	of	of	ADP
ftr-332	3328	6	tax	tax	NOUN
ftr-332	3328	7	evasion	evasion	NOUN
ftr-332	3328	8	and	and	CCONJ
ftr-332	3328	9	conspiracy	conspiracy	NOUN
ftr-332	3328	10	to	to	PART
ftr-332	3328	11	defraud	defraud	VERB
ftr-332	3328	12	the	the	DET
ftr-332	3328	13	irs	irs	PROPN
ftr-332	3328	14	,	,	PUNCT
ftr-332	3328	15	the	the	DET
ftr-332	3328	16	district	district	NOUN
ftr-332	3328	17	court	court	NOUN
ftr-332	3328	18	noted	note	VERB
ftr-332	3328	19	:	:	PUNCT
ftr-332	3328	20	(	(	PUNCT
ftr-332	3328	21	1	1	X
ftr-332	3328	22	)	)	PUNCT
ftr-332	3328	23	the	the	DET
ftr-332	3328	24	lack	lack	NOUN
ftr-332	3328	25	of	of	ADP
ftr-332	3328	26	a	a	DET
ftr-332	3328	27	―true	―true	NUM
ftr-332	3328	28	business	business	NOUN
ftr-332	3328	29	purpose	purpose	NOUN
ftr-332	3328	30	for	for	ADP
ftr-332	3328	31	purchasing	purchase	VERB
ftr-332	3328	32	the	the	DET
ftr-332	3328	33	various	various	ADJ
ftr-332	3328	34	loi	loi	NOUN
ftr-332	3328	35	policies,‖	policies,‖	PROPN
ftr-332	3328	36	(	(	PUNCT
ftr-332	3328	37	2	2	X
ftr-332	3328	38	)	)	PUNCT
ftr-332	3328	39	the	the	DET
ftr-332	3328	40	―dubious	―dubious	PROPN
ftr-332	3328	41	nature‖	nature‖	PROPN
ftr-332	3328	42	of	of	ADP
ftr-332	3328	43	the	the	DET
ftr-332	3328	44	policies	policy	NOUN
ftr-332	3328	45	,	,	PUNCT
ftr-332	3328	46	including	include	VERB
ftr-332	3328	47	the	the	DET
ftr-332	3328	48	high	high	ADJ
ftr-332	3328	49	premium	premium	NOUN
ftr-332	3328	50	to	to	ADP
ftr-332	3328	51	coverage	coverage	NOUN
ftr-332	3328	52	ratio	ratio	NOUN
ftr-332	3328	53	,	,	PUNCT
ftr-332	3328	54	as	as	ADV
ftr-332	3328	55	well	well	ADV
ftr-332	3328	56	as	as	ADP
ftr-332	3328	57	the	the	DET
ftr-332	3328	58	practice	practice	NOUN
ftr-332	3328	59	of	of	ADP
ftr-332	3328	60	backdating	backdating	NOUN
ftr-332	3328	61	,	,	PUNCT
ftr-332	3328	62	(	(	PUNCT
ftr-332	3328	63	3	3	X
ftr-332	3328	64	)	)	PUNCT
ftr-332	3328	65	rozin‘s	rozin‘s	NOUN
ftr-332	3328	66	access	access	NOUN
ftr-332	3328	67	to	to	ADP
ftr-332	3328	68	and	and	CCONJ
ftr-332	3328	69	control	control	VERB
ftr-332	3328	70	over	over	ADP
ftr-332	3328	71	the	the	DET
ftr-332	3328	72	funds	fund	NOUN
ftr-332	3328	73	,	,	PUNCT
ftr-332	3328	74	(	(	PUNCT
ftr-332	3328	75	4	4	X
ftr-332	3328	76	)	)	PUNCT
ftr-332	3328	77	rozin‘s	rozin‘s	NOUN
ftr-332	3328	78	descriptions	description	NOUN
ftr-332	3328	79	of	of	ADP
ftr-332	3328	80	the	the	DET
ftr-332	3328	81	policies	policy	NOUN
ftr-332	3328	82	to	to	ADP
ftr-332	3328	83	[	[	PUNCT
ftr-332	3328	84	friends	friend	NOUN
ftr-332	3328	85	to	to	PART
ftr-332	3328	86	whom	whom	PRON
ftr-332	3328	87	he	he	PRON
ftr-332	3328	88	recommended	recommend	VERB
ftr-332	3328	89	the	the	DET
ftr-332	3328	90	scheme	scheme	NOUN
ftr-332	3328	91	]	]	PUNCT
ftr-332	3328	92	as	as	ADP
ftr-332	3328	93	―tax	―tax	NOUN
ftr-332	3328	94	-	-	PUNCT
ftr-332	3328	95	savings	saving	NOUN
ftr-332	3328	96	product[s],‖	product[s],‖	PROPN
ftr-332	3328	97	and	and	CCONJ
ftr-332	3328	98	(	(	PUNCT
ftr-332	3328	99	5	5	X
ftr-332	3328	100	)	)	PUNCT
ftr-332	3328	101	the	the	DET
ftr-332	3328	102	differences	difference	NOUN
ftr-332	3328	103	between	between	ADP
ftr-332	3328	104	the	the	DET
ftr-332	3328	105	policies	policy	NOUN
ftr-332	3328	106	rozin	rozin	PROPN
ftr-332	3328	107	bought	buy	VERB
ftr-332	3328	108	and	and	CCONJ
ftr-332	3328	109	those	those	PRON
ftr-332	3328	110	that	that	PRON
ftr-332	3328	111	were	be	AUX
ftr-332	3328	112	advertised	advertise	VERB
ftr-332	3328	113	in	in	ADP
ftr-332	3328	114	[	[	X
ftr-332	3328	115	the	the	DET
ftr-332	3328	116	insurance	insurance	NOUN
ftr-332	3328	117	broker‘s	broker‘	VERB
ftr-332	3328	118	]	]	PUNCT
ftr-332	3328	119	promotional	promotional	ADJ
ftr-332	3328	120	materials	material	NOUN
ftr-332	3328	121	.	.	PUNCT
ftr-332	3329	1	the	the	DET
ftr-332	3329	2	district	district	NOUN
ftr-332	3329	3	court	court	NOUN
ftr-332	3329	4	held	hold	VERB
ftr-332	3329	5	that	that	SCONJ
ftr-332	3329	6	―rozin	―rozin	VERB
ftr-332	3329	7	did	do	AUX
ftr-332	3329	8	not	not	PART
ftr-332	3329	9	have	have	VERB
ftr-332	3329	10	a	a	DET
ftr-332	3329	11	good	good	ADJ
ftr-332	3329	12	faith	faith	NOUN
ftr-332	3329	13	reliance	reliance	NOUN
ftr-332	3329	14	defense	defense	NOUN
ftr-332	3329	15	because	because	SCONJ
ftr-332	3329	16	he	he	PRON
ftr-332	3329	17	withheld	withhold	VERB
ftr-332	3329	18	relevant	relevant	ADJ
ftr-332	3329	19	information	information	NOUN
ftr-332	3329	20	and	and	CCONJ
ftr-332	3329	21	had	have	VERB
ftr-332	3329	22	reason	reason	NOUN
ftr-332	3329	23	to	to	PART
ftr-332	3329	24	suspect	suspect	VERB
ftr-332	3329	25	the	the	DET
ftr-332	3329	26	motives	motive	NOUN
ftr-332	3329	27	of	of	ADP
ftr-332	3329	28	the	the	DET
ftr-332	3329	29	individuals	individual	NOUN
ftr-332	3329	30	on	on	ADP
ftr-332	3329	31	whom	whom	PRON
ftr-332	3329	32	he	he	PRON
ftr-332	3329	33	supposedly	supposedly	ADV
ftr-332	3329	34	relied.‖	relied.‖	VERB
ftr-332	3329	35	in	in	ADP
ftr-332	3329	36	upholding	uphold	VERB
ftr-332	3329	37	the	the	DET
ftr-332	3329	38	conviction	conviction	NOUN
ftr-332	3329	39	,	,	PUNCT
ftr-332	3329	40	the	the	DET
ftr-332	3329	41	court	court	NOUN
ftr-332	3329	42	of	of	ADP
ftr-332	3329	43	appeals	appeal	NOUN
ftr-332	3329	44	made	make	VERB
ftr-332	3329	45	the	the	DET
ftr-332	3329	46	following	follow	VERB
ftr-332	3329	47	points	point	NOUN
ftr-332	3329	48	:	:	PUNCT
ftr-332	3329	49	(	(	PUNCT
ftr-332	3329	50	1	1	X
ftr-332	3329	51	)	)	PUNCT
ftr-332	3329	52	―though	―though	PROPN
ftr-332	3329	53	peddled	peddle	VERB
ftr-332	3329	54	as	as	ADP
ftr-332	3329	55	‗insurance	‗insurance	NOUN
ftr-332	3329	56	,	,	PUNCT
ftr-332	3329	57	‘	'	PUNCT
ftr-332	3329	58	...	...	PUNCT
ftr-332	3330	1	the	the	DET
ftr-332	3330	2	covered	covered	ADJ
ftr-332	3330	3	risks	risk	NOUN
ftr-332	3330	4	–	–	PUNCT
ftr-332	3330	5	corporate	corporate	ADJ
ftr-332	3330	6	downsizing	downsizing	NOUN
ftr-332	3330	7	,	,	PUNCT
ftr-332	3330	8	employee	employee	NOUN
ftr-332	3330	9	layoffs	layoff	NOUN
ftr-332	3330	10	,	,	PUNCT
ftr-332	3330	11	and	and	CCONJ
ftr-332	3330	12	technological	technological	ADJ
ftr-332	3330	13	obsolescence	obsolescence	NOUN
ftr-332	3330	14	–	–	PUNCT
ftr-332	3330	15	were	be	AUX
ftr-332	3330	16	unlikely	unlikely	ADJ
ftr-332	3330	17	to	to	PART
ftr-332	3330	18	happen	happen	VERB
ftr-332	3330	19	to	to	ADP
ftr-332	3330	20	rozin	rozin	PROPN
ftr-332	3330	21	because	because	SCONJ
ftr-332	3330	22	he	he	PRON
ftr-332	3330	23	was	be	AUX
ftr-332	3330	24	an	an	DET
ftr-332	3330	25	owner	owner	NOUN
ftr-332	3330	26	of	of	ADP
ftr-332	3330	27	a	a	DET
ftr-332	3330	28	carpet	carpet	NOUN
ftr-332	3330	29	company	company	NOUN
ftr-332	3330	30	.	.	PUNCT
ftr-332	3331	1	many	many	ADJ
ftr-332	3331	2	of	of	ADP
ftr-332	3331	3	the	the	DET
ftr-332	3331	4	most	most	ADV
ftr-332	3331	5	obvious	obvious	ADJ
ftr-332	3331	6	causes	cause	NOUN
ftr-332	3331	7	of	of	ADP
ftr-332	3331	8	loss	loss	NOUN
ftr-332	3331	9	of	of	ADP
ftr-332	3331	10	income	income	NOUN
ftr-332	3331	11	,	,	PUNCT
ftr-332	3331	12	such	such	ADJ
ftr-332	3331	13	as	as	ADP
ftr-332	3331	14	death	death	NOUN
ftr-332	3331	15	,	,	PUNCT
ftr-332	3331	16	disability	disability	NOUN
ftr-332	3331	17	,	,	PUNCT
ftr-332	3331	18	voluntary	voluntary	ADJ
ftr-332	3331	19	termination	termination	NOUN
ftr-332	3331	20	,	,	PUNCT
ftr-332	3331	21	and	and	CCONJ
ftr-332	3331	22	breach	breach	NOUN
ftr-332	3331	23	of	of	ADP
ftr-332	3331	24	contract	contract	NOUN
ftr-332	3331	25	,	,	PUNCT
ftr-332	3331	26	were	be	AUX
ftr-332	3331	27	not	not	PART
ftr-332	3331	28	covered	cover	VERB
ftr-332	3331	29	,	,	PUNCT
ftr-332	3331	30	and	and	CCONJ
ftr-332	3331	31	rozin	rozin	PROPN
ftr-332	3331	32	,	,	PUNCT
ftr-332	3331	33	inc	inc	PROPN
ftr-332	3331	34	.	.	PROPN
ftr-332	3331	35	was	be	AUX
ftr-332	3331	36	not	not	PART
ftr-332	3331	37	under	under	ADP
ftr-332	3331	38	any	any	DET
ftr-332	3331	39	immediate	immediate	ADJ
ftr-332	3331	40	threat	threat	NOUN
ftr-332	3331	41	of	of	ADP
ftr-332	3331	42	bankruptcy	bankruptcy	NOUN
ftr-332	3331	43	.	.	PUNCT
ftr-332	3332	1	in	in	ADP
ftr-332	3332	2	addition	addition	NOUN
ftr-332	3332	3	,	,	PUNCT
ftr-332	3332	4	unlike	unlike	ADP
ftr-332	3332	5	other	other	ADJ
ftr-332	3332	6	legitimate	legitimate	ADJ
ftr-332	3332	7	insurance	insurance	NOUN
ftr-332	3332	8	policies	policy	NOUN
ftr-332	3332	9	,	,	PUNCT
ftr-332	3332	10	rozin	rozin	PROPN
ftr-332	3332	11	maintained	maintain	VERB
ftr-332	3332	12	control	control	NOUN
ftr-332	3332	13	of	of	ADP
ftr-332	3332	14	the	the	DET
ftr-332	3332	15	funds	fund	NOUN
ftr-332	3332	16	;	;	PUNCT
ftr-332	3332	17	when	when	SCONJ
ftr-332	3332	18	pitching	pitch	VERB
ftr-332	3332	19	the	the	DET
ftr-332	3332	20	loi	loi	NOUN
ftr-332	3332	21	policies	policy	NOUN
ftr-332	3332	22	to	to	ADP
ftr-332	3332	23	potential	potential	ADJ
ftr-332	3332	24	buyers	buyer	NOUN
ftr-332	3332	25	,	,	PUNCT
ftr-332	3332	26	rozin	rozin	PROPN
ftr-332	3332	27	described	describe	VERB
ftr-332	3332	28	them	they	PRON
ftr-332	3332	29	as	as	ADP
ftr-332	3332	30	―a	―a	PROPN
ftr-332	3332	31	way	way	NOUN
ftr-332	3332	32	to	to	PART
ftr-332	3332	33	lower	lower	VERB
ftr-332	3332	34	your	your	PRON
ftr-332	3332	35	taxes‖	taxes‖	PROPN
ftr-332	3332	36	while	while	SCONJ
ftr-332	3332	37	also	also	ADV
ftr-332	3332	38	receiving	receive	VERB
ftr-332	3332	39	―a	―a	NOUN
ftr-332	3332	40	large	large	ADJ
ftr-332	3332	41	percentage	percentage	NOUN
ftr-332	3332	42	of	of	ADP
ftr-332	3332	43	that	that	DET
ftr-332	3332	44	money	money	NOUN
ftr-332	3332	45	back.‖	back.‖	VERB
ftr-332	3332	46	2012	2012	NUM
ftr-332	3332	47	]	]	PUNCT
ftr-332	3332	48	recent	recent	ADJ
ftr-332	3332	49	developments	development	NOUN
ftr-332	3332	50	in	in	ADP
ftr-332	3332	51	federal	federal	ADJ
ftr-332	3332	52	income	income	NOUN
ftr-332	3332	53	taxation	taxation	NOUN
ftr-332	3332	54	347	347	NUM
ftr-332	3332	55	(	(	PUNCT
ftr-332	3332	56	2	2	NUM
ftr-332	3332	57	)	)	PUNCT
ftr-332	3332	58	―[b]ackdating	―[b]ackdating	NOUN
ftr-332	3332	59	the	the	DET
ftr-332	3332	60	loi	loi	NOUN
ftr-332	3332	61	policies	policy	NOUN
ftr-332	3332	62	showed	show	VERB
ftr-332	3332	63	willfulness	willfulness	NOUN
ftr-332	3332	64	,	,	PUNCT
ftr-332	3332	65	because	because	SCONJ
ftr-332	3332	66	there	there	PRON
ftr-332	3332	67	was	be	VERB
ftr-332	3332	68	no	no	DET
ftr-332	3332	69	reason	reason	NOUN
ftr-332	3332	70	for	for	ADP
ftr-332	3332	71	such	such	ADJ
ftr-332	3332	72	backdating	backdating	NOUN
ftr-332	3332	73	other	other	ADJ
ftr-332	3332	74	than	than	SCONJ
ftr-332	3332	75	to	to	PART
ftr-332	3332	76	claim	claim	VERB
ftr-332	3332	77	the	the	DET
ftr-332	3332	78	improper	improper	ADJ
ftr-332	3332	79	tax	tax	NOUN
ftr-332	3332	80	deductions.‖	deductions.‖	NOUN
ftr-332	3332	81	(	(	PUNCT
ftr-332	3332	82	3	3	X
ftr-332	3332	83	)	)	PUNCT
ftr-332	3332	84	―when	―when	X
ftr-332	3332	85	selling	sell	VERB
ftr-332	3332	86	the	the	DET
ftr-332	3332	87	loi	loi	NOUN
ftr-332	3332	88	policies	policy	NOUN
ftr-332	3332	89	to	to	ADP
ftr-332	3332	90	friends	friend	NOUN
ftr-332	3332	91	,	,	PUNCT
ftr-332	3332	92	rozin	rozin	PROPN
ftr-332	3332	93	stated	state	VERB
ftr-332	3332	94	outright	outright	ADV
ftr-332	3332	95	that	that	SCONJ
ftr-332	3332	96	about	about	ADV
ftr-332	3332	97	eighty	eighty	NUM
ftr-332	3332	98	-	-	PUNCT
ftr-332	3332	99	five	five	NUM
ftr-332	3332	100	percent	percent	NOUN
ftr-332	3332	101	of	of	ADP
ftr-332	3332	102	the	the	DET
ftr-332	3332	103	money	money	NOUN
ftr-332	3332	104	would	would	AUX
ftr-332	3332	105	‗come	‗come	VERB
ftr-332	3332	106	back	back	ADV
ftr-332	3332	107	and	and	CCONJ
ftr-332	3332	108	be	be	AUX
ftr-332	3332	109	held	hold	VERB
ftr-332	3332	110	in	in	ADP
ftr-332	3332	111	a	a	DET
ftr-332	3332	112	trust	trust	NOUN
ftr-332	3332	113	‘	'	PUNCT
ftr-332	3332	114	that	that	SCONJ
ftr-332	3332	115	the	the	DET
ftr-332	3332	116	individual	individual	NOUN
ftr-332	3332	117	would	would	AUX
ftr-332	3332	118	‗have	‗have	VERB
ftr-332	3332	119	control	control	VERB
ftr-332	3332	120	over	over	ADP
ftr-332	3332	121	.	.	PUNCT
ftr-332	3332	122	‘	'	PUNCT
ftr-332	3332	123	evidence	evidence	NOUN
ftr-332	3332	124	that	that	PRON
ftr-332	3332	125	rozin	rozin	PROPN
ftr-332	3332	126	knew	know	VERB
ftr-332	3332	127	that	that	SCONJ
ftr-332	3332	128	he	he	PRON
ftr-332	3332	129	would	would	AUX
ftr-332	3332	130	have	have	VERB
ftr-332	3332	131	access	access	NOUN
ftr-332	3332	132	to	to	ADP
ftr-332	3332	133	most	most	ADJ
ftr-332	3332	134	of	of	ADP
ftr-332	3332	135	his	his	PRON
ftr-332	3332	136	money	money	NOUN
ftr-332	3332	137	,	,	PUNCT
ftr-332	3332	138	while	while	SCONJ
ftr-332	3332	139	reaping	reap	VERB
ftr-332	3332	140	the	the	DET
ftr-332	3332	141	benefits	benefit	NOUN
ftr-332	3332	142	of	of	ADP
ftr-332	3332	143	a	a	DET
ftr-332	3332	144	large	large	ADJ
ftr-332	3332	145	tax	tax	NOUN
ftr-332	3332	146	deduction	deduction	NOUN
ftr-332	3332	147	,	,	PUNCT
ftr-332	3332	148	would	would	AUX
ftr-332	3332	149	permit	permit	VERB
ftr-332	3332	150	a	a	DET
ftr-332	3332	151	rational	rational	ADJ
ftr-332	3332	152	trier	trier	NOUN
ftr-332	3332	153	of	of	ADP
ftr-332	3332	154	fact	fact	NOUN
ftr-332	3332	155	to	to	PART
ftr-332	3332	156	find	find	VERB
ftr-332	3332	157	that	that	SCONJ
ftr-332	3332	158	he	he	PRON
ftr-332	3332	159	willfully	willfully	ADV
ftr-332	3332	160	utilized	utilize	VERB
ftr-332	3332	161	the	the	DET
ftr-332	3332	162	loi	loi	NOUN
ftr-332	3332	163	policies	policy	NOUN
ftr-332	3332	164	in	in	ADP
ftr-332	3332	165	order	order	NOUN
ftr-332	3332	166	to	to	PART
ftr-332	3332	167	evade	evade	VERB
ftr-332	3332	168	taxes.‖	taxes.‖	NOUN
ftr-332	3332	169	(	(	PUNCT
ftr-332	3332	170	4	4	X
ftr-332	3332	171	)	)	PUNCT
ftr-332	3332	172	―because	―because	VERB
ftr-332	3332	173	rozin	rozin	NOUN
ftr-332	3332	174	either	either	CCONJ
ftr-332	3332	175	did	do	AUX
ftr-332	3332	176	not	not	PART
ftr-332	3332	177	provide	provide	VERB
ftr-332	3332	178	full	full	ADJ
ftr-332	3332	179	information	information	NOUN
ftr-332	3332	180	to	to	ADP
ftr-332	3332	181	those	those	PRON
ftr-332	3332	182	he	he	PRON
ftr-332	3332	183	supposedly	supposedly	ADV
ftr-332	3332	184	relied	rely	VERB
ftr-332	3332	185	upon	upon	SCONJ
ftr-332	3332	186	,	,	PUNCT
ftr-332	3332	187	or	or	CCONJ
ftr-332	3332	188	he	he	PRON
ftr-332	3332	189	had	have	VERB
ftr-332	3332	190	reason	reason	NOUN
ftr-332	3332	191	to	to	PART
ftr-332	3332	192	believe	believe	VERB
ftr-332	3332	193	that	that	SCONJ
ftr-332	3332	194	the	the	DET
ftr-332	3332	195	advice	advice	NOUN
ftr-332	3332	196	provided	provide	VERB
ftr-332	3332	197	by	by	ADP
ftr-332	3332	198	these	these	DET
ftr-332	3332	199	individuals	individual	NOUN
ftr-332	3332	200	was	be	AUX
ftr-332	3332	201	incorrect	incorrect	ADJ
ftr-332	3332	202	,	,	PUNCT
ftr-332	3332	203	the	the	DET
ftr-332	3332	204	district	district	NOUN
ftr-332	3332	205	court	court	NOUN
ftr-332	3332	206	correctly	correctly	ADV
ftr-332	3332	207	held	hold	VERB
ftr-332	3332	208	that	that	SCONJ
ftr-332	3332	209	rozin	rozin	PROPN
ftr-332	3332	210	could	could	AUX
ftr-332	3332	211	not	not	PART
ftr-332	3332	212	mount	mount	VERB
ftr-332	3332	213	a	a	DET
ftr-332	3332	214	credible	credible	ADJ
ftr-332	3332	215	good	good	ADJ
ftr-332	3332	216	faith	faith	NOUN
ftr-332	3332	217	reliance	reliance	NOUN
ftr-332	3332	218	defense.‖	defense.‖	NOUN
ftr-332	3332	219	(	(	PUNCT
ftr-332	3332	220	5	5	NUM
ftr-332	3332	221	)	)	PUNCT
ftr-332	3332	222	―because	―because	VERB
ftr-332	3332	223	rozin	rozin	NOUN
ftr-332	3332	224	either	either	CCONJ
ftr-332	3332	225	did	do	AUX
ftr-332	3332	226	not	not	PART
ftr-332	3332	227	provide	provide	VERB
ftr-332	3332	228	full	full	ADJ
ftr-332	3332	229	information	information	NOUN
ftr-332	3332	230	to	to	ADP
ftr-332	3332	231	those	those	PRON
ftr-332	3332	232	he	he	PRON
ftr-332	3332	233	supposedly	supposedly	ADV
ftr-332	3332	234	relied	rely	VERB
ftr-332	3332	235	upon	upon	SCONJ
ftr-332	3332	236	,	,	PUNCT
ftr-332	3332	237	or	or	CCONJ
ftr-332	3332	238	he	he	PRON
ftr-332	3332	239	had	have	VERB
ftr-332	3332	240	reason	reason	NOUN
ftr-332	3332	241	to	to	PART
ftr-332	3332	242	believe	believe	VERB
ftr-332	3332	243	that	that	SCONJ
ftr-332	3332	244	the	the	DET
ftr-332	3332	245	advice	advice	NOUN
ftr-332	3332	246	provided	provide	VERB
ftr-332	3332	247	by	by	ADP
ftr-332	3332	248	these	these	DET
ftr-332	3332	249	individuals	individual	NOUN
ftr-332	3332	250	was	be	AUX
ftr-332	3332	251	incorrect	incorrect	ADJ
ftr-332	3332	252	,	,	PUNCT
ftr-332	3332	253	the	the	DET
ftr-332	3332	254	district	district	NOUN
ftr-332	3332	255	court	court	NOUN
ftr-332	3332	256	correctly	correctly	ADV
ftr-332	3332	257	held	hold	VERB
ftr-332	3332	258	that	that	SCONJ
ftr-332	3332	259	rozin	rozin	PROPN
ftr-332	3332	260	could	could	AUX
ftr-332	3332	261	not	not	PART
ftr-332	3332	262	mount	mount	VERB
ftr-332	3332	263	a	a	DET
ftr-332	3332	264	credible	credible	ADJ
ftr-332	3332	265	good	good	ADJ
ftr-332	3332	266	faith	faith	NOUN
ftr-332	3332	267	reliance	reliance	NOUN
ftr-332	3332	268	defense.‖	defense.‖	NOUN
ftr-332	3332	269	(	(	PUNCT
ftr-332	3332	270	6	6	NUM
ftr-332	3332	271	)	)	PUNCT
ftr-332	3332	272	―because	―because	NOUN
ftr-332	3333	1	[	[	X
ftr-332	3333	2	the	the	DET
ftr-332	3333	3	cpa	cpa	NOUN
ftr-332	3333	4	who	who	PRON
ftr-332	3333	5	prepared	prepare	VERB
ftr-332	3333	6	the	the	DET
ftr-332	3333	7	tax	tax	NOUN
ftr-332	3333	8	returns	return	NOUN
ftr-332	3333	9	]	]	PUNCT
ftr-332	3333	10	was	be	AUX
ftr-332	3333	11	not	not	PART
ftr-332	3333	12	aware	aware	ADJ
ftr-332	3333	13	of	of	ADP
ftr-332	3333	14	the	the	DET
ftr-332	3333	15	full	full	ADJ
ftr-332	3333	16	facts	fact	NOUN
ftr-332	3333	17	regarding	regard	VERB
ftr-332	3333	18	the	the	DET
ftr-332	3333	19	loi	loi	PROPN
ftr-332	3333	20	policies	policy	NOUN
ftr-332	3333	21	,	,	PUNCT
ftr-332	3333	22	rozin	rozin	PROPN
ftr-332	3333	23	can	can	AUX
ftr-332	3333	24	not	not	PART
ftr-332	3333	25	claim	claim	VERB
ftr-332	3333	26	that	that	SCONJ
ftr-332	3333	27	he	he	PRON
ftr-332	3333	28	relied	rely	VERB
ftr-332	3333	29	on	on	ADP
ftr-332	3333	30	[	[	X
ftr-332	3333	31	his	his	PRON
ftr-332	3333	32	]	]	X
ftr-332	3333	33	advice	advice	NOUN
ftr-332	3333	34	in	in	ADP
ftr-332	3333	35	good	good	ADJ
ftr-332	3333	36	faith.‖	faith.‖	NOUN
ftr-332	3333	37	(	(	PUNCT
ftr-332	3333	38	7	7	X
ftr-332	3333	39	)	)	PUNCT
ftr-332	3333	40	―	―	INTJ
ftr-332	3333	41	...	...	PUNCT
ftr-332	3334	1	rozin	rozin	PROPN
ftr-332	3334	2	did	do	AUX
ftr-332	3334	3	not	not	PART
ftr-332	3334	4	rely	rely	VERB
ftr-332	3334	5	on	on	ADP
ftr-332	3334	6	cohen	cohen	NOUN
ftr-332	3334	7	,	,	PUNCT
ftr-332	3334	8	let	let	VERB
ftr-332	3334	9	alone	alone	ADV
ftr-332	3334	10	rely	rely	VERB
ftr-332	3334	11	on	on	ADP
ftr-332	3334	12	cohen	cohen	PROPN
ftr-332	3334	13	in	in	ADP
ftr-332	3334	14	good	good	ADJ
ftr-332	3334	15	faith	faith	NOUN
ftr-332	3334	16	.	.	PUNCT
ftr-332	3334	17	...	...	PUNCT
ftr-332	3335	1	cohen	cohen	PROPN
ftr-332	3335	2	also	also	ADV
ftr-332	3335	3	told	tell	VERB
ftr-332	3335	4	rozin	rozin	NOUN
ftr-332	3335	5	that	that	SCONJ
ftr-332	3335	6	if	if	SCONJ
ftr-332	3335	7	the	the	DET
ftr-332	3335	8	irs	irs	PROPN
ftr-332	3335	9	did	do	AUX
ftr-332	3335	10	‗challenge	‗challenge	VERB
ftr-332	3335	11	the	the	DET
ftr-332	3335	12	deduction	deduction	NOUN
ftr-332	3335	13	,	,	PUNCT
ftr-332	3335	14	‘	'	PUNCT
ftr-332	3335	15	the	the	DET
ftr-332	3335	16	worst	bad	ADJ
ftr-332	3335	17	thing	thing	NOUN
ftr-332	3335	18	that	that	PRON
ftr-332	3335	19	rozin	rozin	PROPN
ftr-332	3335	20	would	would	AUX
ftr-332	3335	21	have	have	VERB
ftr-332	3335	22	to	to	PART
ftr-332	3335	23	do	do	VERB
ftr-332	3335	24	would	would	AUX
ftr-332	3335	25	be	be	AUX
ftr-332	3335	26	to	to	PART
ftr-332	3335	27	pay	pay	VERB
ftr-332	3335	28	the	the	DET
ftr-332	3335	29	taxes	taxis	NOUN
ftr-332	3335	30	owed	owe	VERB
ftr-332	3335	31	plus	plus	CCONJ
ftr-332	3335	32	interest	interest	NOUN
ftr-332	3335	33	.	.	PUNCT
ftr-332	3336	1	noting	note	VERB
ftr-332	3336	2	the	the	DET
ftr-332	3336	3	possibility	possibility	NOUN
ftr-332	3336	4	that	that	SCONJ
ftr-332	3336	5	the	the	DET
ftr-332	3336	6	irs	irs	PROPN
ftr-332	3336	7	could	could	AUX
ftr-332	3336	8	challenge	challenge	VERB
ftr-332	3336	9	the	the	DET
ftr-332	3336	10	deduction	deduction	NOUN
ftr-332	3336	11	should	should	AUX
ftr-332	3336	12	have	have	AUX
ftr-332	3336	13	raised	raise	VERB
ftr-332	3336	14	a	a	DET
ftr-332	3336	15	red	red	ADJ
ftr-332	3336	16	flag	flag	NOUN
ftr-332	3336	17	for	for	ADP
ftr-332	3336	18	rozin	rozin	NOUN
ftr-332	3336	19	,	,	PUNCT
ftr-332	3336	20	giving	give	VERB
ftr-332	3336	21	him	he	PRON
ftr-332	3336	22	reason	reason	NOUN
ftr-332	3336	23	to	to	PART
ftr-332	3336	24	suspect	suspect	VERB
ftr-332	3336	25	that	that	SCONJ
ftr-332	3336	26	the	the	DET
ftr-332	3336	27	information	information	NOUN
ftr-332	3336	28	cohen	cohen	NOUN
ftr-332	3336	29	provided	provide	VERB
ftr-332	3336	30	him	he	PRON
ftr-332	3336	31	was	be	AUX
ftr-332	3336	32	incorrect	incorrect	ADJ
ftr-332	3336	33	.	.	PUNCT
ftr-332	3337	1	in	in	ADP
ftr-332	3337	2	addition	addition	NOUN
ftr-332	3337	3	...	...	PUNCT
ftr-332	3337	4	cohen	cohen	PROPN
ftr-332	3337	5	's	's	PART
ftr-332	3337	6	motivations	motivation	NOUN
ftr-332	3337	7	were	be	AUX
ftr-332	3337	8	at	at	ADV
ftr-332	3337	9	least	least	ADJ
ftr-332	3337	10	suspect	suspect	ADJ
ftr-332	3337	11	because	because	SCONJ
ftr-332	3337	12	he	he	PRON
ftr-332	3337	13	received	receive	VERB
ftr-332	3337	14	commissions	commission	NOUN
ftr-332	3337	15	from	from	ADP
ftr-332	3337	16	the	the	DET
ftr-332	3337	17	sale	sale	NOUN
ftr-332	3337	18	of	of	ADP
ftr-332	3337	19	the	the	DET
ftr-332	3337	20	loi	loi	NOUN
ftr-332	3337	21	policies	policy	NOUN
ftr-332	3337	22	.	.	PUNCT
ftr-332	3338	1			X
ftr-332	3338	2	if	if	SCONJ
ftr-332	3338	3	those	those	DET
ftr-332	3338	4	―factors‖	―factors‖	PROPN
ftr-332	3338	5	don‘t	don‘t	PROPN
ftr-332	3338	6	describe	describe	VERB
ftr-332	3338	7	a	a	DET
ftr-332	3338	8	lot	lot	NOUN
ftr-332	3338	9	of	of	ADP
ftr-332	3338	10	tax	tax	NOUN
ftr-332	3338	11	shelter	shelter	NOUN
ftr-332	3338	12	investors	investor	NOUN
ftr-332	3338	13	to	to	ADP
ftr-332	3338	14	a	a	DET
ftr-332	3338	15	―t,‖	―t,‖	PROPN
ftr-332	3338	16	we	we	PRON
ftr-332	3338	17	don‘t	don‘t	INTJ
ftr-332	3338	18	know	know	VERB
ftr-332	3338	19	what	what	PRON
ftr-332	3338	20	does	do	VERB
ftr-332	3338	21	!	!	PUNCT
ftr-332	3339	1	b.	b.	PROPN
ftr-332	3339	2	discovery	discovery	PROPN
ftr-332	3339	3	:	:	PUNCT
ftr-332	3339	4	summonses	summons	NOUN
ftr-332	3339	5	and	and	CCONJ
ftr-332	3339	6	foia	foia	PROPN
ftr-332	3339	7	1	1	NUM
ftr-332	3339	8	.	.	PUNCT
ftr-332	3339	9	appraiser	appraiser	PROPN
ftr-332	3339	10	’s	’s	PART
ftr-332	3339	11	work	work	NOUN
ftr-332	3339	12	papers	paper	NOUN
ftr-332	3339	13	are	be	AUX
ftr-332	3339	14	not	not	PART
ftr-332	3339	15	protected	protect	VERB
ftr-332	3339	16	by	by	ADP
ftr-332	3339	17	privilege	privilege	NOUN
ftr-332	3339	18	when	when	SCONJ
ftr-332	3339	19	the	the	DET
ftr-332	3339	20	appraisal	appraisal	NOUN
ftr-332	3339	21	is	be	AUX
ftr-332	3339	22	part	part	NOUN
ftr-332	3339	23	of	of	ADP
ftr-332	3339	24	the	the	DET
ftr-332	3339	25	tax	tax	NOUN
ftr-332	3339	26	return	return	NOUN
ftr-332	3339	27	.	.	PUNCT
ftr-332	3340	1	united	united	PROPN
ftr-332	3340	2	states	states	PROPN
ftr-332	3340	3	v.	v.	PROPN
ftr-332	3340	4	richey	richey	PROPN
ftr-332	3340	5	,	,	PUNCT
ftr-332	3340	6	632	632	NUM
ftr-332	3340	7	f.3d	f.3d	NUM
ftr-332	3340	8	559	559	NUM
ftr-332	3340	9	(	(	PUNCT
ftr-332	3340	10	9th	9th	ADJ
ftr-332	3340	11	cir	cir	NOUN
ftr-332	3340	12	.	.	PUNCT
ftr-332	3340	13	1/21/11	1/21/11	NUM
ftr-332	3340	14	)	)	PUNCT
ftr-332	3340	15	.	.	PUNCT
ftr-332	3341	1	the	the	DET
ftr-332	3341	2	court	court	NOUN
ftr-332	3341	3	of	of	ADP
ftr-332	3341	4	appeals	appeal	NOUN
ftr-332	3341	5	held	hold	VERB
ftr-332	3341	6	that	that	SCONJ
ftr-332	3341	7	the	the	DET
ftr-332	3341	8	work	work	NOUN
ftr-332	3341	9	papers	paper	NOUN
ftr-332	3341	10	of	of	ADP
ftr-332	3341	11	an	an	DET
ftr-332	3341	12	appraiser	appraiser	NOUN
ftr-332	3341	13	hired	hire	VERB
ftr-332	3341	14	by	by	ADP
ftr-332	3341	15	the	the	DET
ftr-332	3341	16	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3341	17	lawyer	lawyer	NOUN
ftr-332	3341	18	to	to	PART
ftr-332	3341	19	provide	provide	VERB
ftr-332	3341	20	a	a	DET
ftr-332	3341	21	valuation	valuation	NOUN
ftr-332	3341	22	for	for	SCONJ
ftr-332	3341	23	a	a	DET
ftr-332	3341	24	conservation	conservation	NOUN
ftr-332	3341	25	easement	easement	NOUN
ftr-332	3341	26	contributed	contribute	VERB
ftr-332	3341	27	to	to	ADP
ftr-332	3341	28	charity	charity	NOUN
ftr-332	3341	29	were	be	AUX
ftr-332	3341	30	not	not	PART
ftr-332	3341	31	protected	protect	VERB
ftr-332	3341	32	by	by	ADP
ftr-332	3341	33	attorney	attorney	NOUN
ftr-332	3341	34	-	-	PUNCT
ftr-332	3341	35	client	client	NOUN
ftr-332	3341	36	privilege	privilege	NOUN
ftr-332	3341	37	.	.	PUNCT
ftr-332	3342	1	the	the	DET
ftr-332	3342	2	appraisal	appraisal	NOUN
ftr-332	3342	3	was	be	AUX
ftr-332	3342	4	required	require	VERB
ftr-332	3342	5	by	by	ADP
ftr-332	3342	6	reg	reg	NOUN
ftr-332	3342	7	.	.	PUNCT
ftr-332	3343	1	§	§	PROPN
ftr-332	3343	2	1.170a-13(c)(1	1.170a-13(c)(1	NUM
ftr-332	3343	3	)	)	PUNCT
ftr-332	3344	1	and	and	CCONJ
ftr-332	3344	2	was	be	AUX
ftr-332	3344	3	attached	attach	VERB
ftr-332	3344	4	to	to	ADP
ftr-332	3344	5	the	the	DET
ftr-332	3344	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3344	7	tax	tax	NOUN
ftr-332	3344	8	return	return	NOUN
ftr-332	3344	9	.	.	PUNCT
ftr-332	3345	1	―[a]ny	―[a]ny	X
ftr-332	3346	1	communication	communication	NOUN
ftr-332	3346	2	related	relate	VERB
ftr-332	3346	3	to	to	ADP
ftr-332	3346	4	the	the	DET
ftr-332	3346	5	preparation	preparation	NOUN
ftr-332	3346	6	and	and	CCONJ
ftr-332	3346	7	drafting	drafting	NOUN
ftr-332	3346	8	of	of	ADP
ftr-332	3346	9	the	the	DET
ftr-332	3346	10	appraisal	appraisal	NOUN
ftr-332	3346	11	for	for	ADP
ftr-332	3346	12	submission	submission	NOUN
ftr-332	3346	13	to	to	ADP
ftr-332	3346	14	the	the	DET
ftr-332	3346	15	irs	irs	PROPN
ftr-332	3346	16	was	be	AUX
ftr-332	3346	17	not	not	PART
ftr-332	3346	18	made	make	VERB
ftr-332	3346	19	for	for	ADP
ftr-332	3346	20	the	the	DET
ftr-332	3346	21	purpose	purpose	NOUN
ftr-332	3346	22	of	of	ADP
ftr-332	3346	23	providing	provide	VERB
ftr-332	3346	24	legal	legal	ADJ
ftr-332	3346	25	advice	advice	NOUN
ftr-332	3346	26	,	,	PUNCT
ftr-332	3346	27	but	but	CCONJ
ftr-332	3346	28	,	,	PUNCT
ftr-332	3346	29	instead	instead	ADV
ftr-332	3346	30	,	,	PUNCT
ftr-332	3346	31	for	for	ADP
ftr-332	3346	32	the	the	DET
ftr-332	3346	33	purpose	purpose	NOUN
ftr-332	3346	34	of	of	ADP
ftr-332	3346	35	determining	determine	VERB
ftr-332	3346	36	the	the	DET
ftr-332	3346	37	value	value	NOUN
ftr-332	3346	38	of	of	ADP
ftr-332	3346	39	the	the	DET
ftr-332	3346	40	easement.‖	easement.‖	PROPN
ftr-332	3346	41	similarly	similarly	ADV
ftr-332	3346	42	,	,	PUNCT
ftr-332	3346	43	the	the	DET
ftr-332	3346	44	file	file	NOUN
ftr-332	3346	45	was	be	AUX
ftr-332	3346	46	not	not	PART
ftr-332	3346	47	protected	protect	VERB
ftr-332	3346	48	by	by	ADP
ftr-332	3346	49	the	the	DET
ftr-332	3346	50	work	work	NOUN
ftr-332	3346	51	product	product	NOUN
ftr-332	3346	52	348	348	NUM
ftr-332	3347	1	florida	florida	PROPN
ftr-332	3347	2	tax	tax	NOUN
ftr-332	3347	3	review	review	NOUN
ftr-332	3348	1	[	[	X
ftr-332	3348	2	vol	vol	NOUN
ftr-332	3348	3	.	.	PUNCT
ftr-332	3349	1	12:5	12:5	NUM
ftr-332	3349	2	doctrine	doctrine	NOUN
ftr-332	3349	3	,	,	PUNCT
ftr-332	3349	4	because	because	SCONJ
ftr-332	3349	5	the	the	DET
ftr-332	3349	6	materials	material	NOUN
ftr-332	3349	7	were	be	AUX
ftr-332	3349	8	not	not	PART
ftr-332	3349	9	prepared	prepared	ADJ
ftr-332	3349	10	―in	―in	NOUN
ftr-332	3349	11	anticipation	anticipation	NOUN
ftr-332	3349	12	of	of	ADP
ftr-332	3349	13	litigation.‖	litigation.‖	PRON
ftr-332	3349	14	unless	unless	SCONJ
ftr-332	3349	15	an	an	DET
ftr-332	3349	16	appraisal	appraisal	NOUN
ftr-332	3349	17	had	have	AUX
ftr-332	3349	18	been	be	AUX
ftr-332	3349	19	attached	attach	VERB
ftr-332	3349	20	to	to	ADP
ftr-332	3349	21	the	the	DET
ftr-332	3349	22	return	return	NOUN
ftr-332	3349	23	,	,	PUNCT
ftr-332	3349	24	the	the	DET
ftr-332	3349	25	taxpayers	taxpayer	NOUN
ftr-332	3349	26	would	would	AUX
ftr-332	3349	27	not	not	PART
ftr-332	3349	28	have	have	AUX
ftr-332	3349	29	been	be	AUX
ftr-332	3349	30	entitled	entitle	VERB
ftr-332	3349	31	to	to	ADP
ftr-332	3349	32	any	any	DET
ftr-332	3349	33	deduction	deduction	NOUN
ftr-332	3349	34	at	at	ADV
ftr-332	3349	35	all	all	ADV
ftr-332	3349	36	.	.	PUNCT
ftr-332	3350	1	―had	―had	VERB
ftr-332	3350	2	the	the	DET
ftr-332	3350	3	irs	irs	PROPN
ftr-332	3350	4	never	never	ADV
ftr-332	3350	5	sought	seek	VERB
ftr-332	3350	6	to	to	PART
ftr-332	3350	7	examine	examine	VERB
ftr-332	3350	8	the	the	DET
ftr-332	3350	9	taxpayers	taxpayer	NOUN
ftr-332	3350	10	‘	'	PUNCT
ftr-332	3350	11	2003	2003	NUM
ftr-332	3350	12	and	and	CCONJ
ftr-332	3350	13	2004	2004	NUM
ftr-332	3350	14	federal	federal	ADJ
ftr-332	3350	15	income	income	NOUN
ftr-332	3350	16	tax	tax	NOUN
ftr-332	3350	17	returns	return	NOUN
ftr-332	3350	18	,	,	PUNCT
ftr-332	3350	19	the	the	DET
ftr-332	3350	20	taxpayers	taxpayer	NOUN
ftr-332	3350	21	would	would	AUX
ftr-332	3350	22	still	still	ADV
ftr-332	3350	23	have	have	AUX
ftr-332	3350	24	been	be	AUX
ftr-332	3350	25	required	require	VERB
ftr-332	3350	26	to	to	PART
ftr-332	3350	27	attach	attach	VERB
ftr-332	3350	28	the	the	DET
ftr-332	3350	29	appraisal	appraisal	NOUN
ftr-332	3350	30	to	to	ADP
ftr-332	3350	31	their	their	PRON
ftr-332	3350	32	2002	2002	NUM
ftr-332	3350	33	federal	federal	ADJ
ftr-332	3350	34	income	income	NOUN
ftr-332	3350	35	tax	tax	NOUN
ftr-332	3350	36	return	return	NOUN
ftr-332	3350	37	.	.	PUNCT
ftr-332	3351	1	nor	nor	CCONJ
ftr-332	3351	2	is	be	AUX
ftr-332	3351	3	there	there	PRON
ftr-332	3351	4	evidence	evidence	NOUN
ftr-332	3351	5	in	in	ADP
ftr-332	3351	6	the	the	DET
ftr-332	3351	7	record	record	NOUN
ftr-332	3351	8	that	that	PRON
ftr-332	3351	9	richey	richey	PROPN
ftr-332	3351	10	would	would	AUX
ftr-332	3351	11	have	have	AUX
ftr-332	3351	12	prepared	prepare	VERB
ftr-332	3351	13	the	the	DET
ftr-332	3351	14	appraisal	appraisal	NOUN
ftr-332	3351	15	work	work	NOUN
ftr-332	3351	16	file	file	NOUN
ftr-332	3351	17	differently	differently	ADV
ftr-332	3351	18	in	in	ADP
ftr-332	3351	19	the	the	DET
ftr-332	3351	20	absence	absence	NOUN
ftr-332	3351	21	of	of	ADP
ftr-332	3351	22	prospective	prospective	ADJ
ftr-332	3351	23	litigation.‖	litigation.‖	NOUN
ftr-332	3351	24			NOUN
ftr-332	3351	25	query	query	NOUN
ftr-332	3351	26	whether	whether	SCONJ
ftr-332	3351	27	fin	fin	NOUN
ftr-332	3351	28	48	48	NUM
ftr-332	3351	29	workpapers	workpaper	NOUN
ftr-332	3351	30	would	would	AUX
ftr-332	3351	31	be	be	AUX
ftr-332	3351	32	protected	protect	VERB
ftr-332	3351	33	by	by	ADP
ftr-332	3351	34	work	work	NOUN
ftr-332	3351	35	product	product	NOUN
ftr-332	3351	36	privilege	privilege	NOUN
ftr-332	3351	37	when	when	SCONJ
ftr-332	3351	38	a	a	DET
ftr-332	3351	39	schedule	schedule	NOUN
ftr-332	3351	40	1120	1120	NUM
ftr-332	3351	41	-	-	PUNCT
ftr-332	3351	42	utp	utp	NOUN
ftr-332	3351	43	prepared	prepare	VERB
ftr-332	3351	44	using	use	VERB
ftr-332	3351	45	those	those	DET
ftr-332	3351	46	workpapers	workpaper	NOUN
ftr-332	3351	47	is	be	AUX
ftr-332	3351	48	part	part	NOUN
ftr-332	3351	49	of	of	ADP
ftr-332	3351	50	a	a	DET
ftr-332	3351	51	tax	tax	NOUN
ftr-332	3351	52	return	return	NOUN
ftr-332	3351	53	?	?	PUNCT
ftr-332	3352	1	note	note	NOUN
ftr-332	3352	2	also	also	ADV
ftr-332	3352	3	the	the	DET
ftr-332	3352	4	possibility	possibility	NOUN
ftr-332	3352	5	of	of	ADP
ftr-332	3352	6	disclosure	disclosure	NOUN
ftr-332	3352	7	to	to	ADP
ftr-332	3352	8	the	the	DET
ftr-332	3352	9	irs	irs	PROPN
ftr-332	3352	10	by	by	ADP
ftr-332	3352	11	a	a	DET
ftr-332	3352	12	whistleblower	whistleblower	NOUN
ftr-332	3352	13	.	.	PUNCT
ftr-332	3353	1	2	2	X
ftr-332	3353	2	.	.	X
ftr-332	3353	3	you	you	PRON
ftr-332	3353	4	ca	can	AUX
ftr-332	3353	5	n’t	not	PART
ftr-332	3353	6	use	use	VERB
ftr-332	3353	7	the	the	DET
ftr-332	3353	8	third	third	ADJ
ftr-332	3353	9	party	party	NOUN
ftr-332	3353	10	summons	summon	NOUN
ftr-332	3353	11	notice	notice	NOUN
ftr-332	3353	12	requirement	requirement	NOUN
ftr-332	3353	13	as	as	ADP
ftr-332	3353	14	a	a	DET
ftr-332	3353	15	heads	head	NOUN
ftr-332	3353	16	-	-	PUNCT
ftr-332	3353	17	up	up	NOUN
ftr-332	3353	18	to	to	PART
ftr-332	3353	19	clean	clean	VERB
ftr-332	3353	20	out	out	ADP
ftr-332	3353	21	the	the	DET
ftr-332	3353	22	bank	bank	NOUN
ftr-332	3353	23	account	account	NOUN
ftr-332	3353	24	.	.	PUNCT
ftr-332	3354	1	viewtech	viewtech	PROPN
ftr-332	3354	2	,	,	PUNCT
ftr-332	3354	3	inc	inc	PROPN
ftr-332	3354	4	.	.	PROPN
ftr-332	3354	5	v.	v.	PROPN
ftr-332	3354	6	united	united	PROPN
ftr-332	3354	7	states	states	PROPN
ftr-332	3354	8	,	,	PUNCT
ftr-332	3354	9	653	653	NUM
ftr-332	3354	10	f.3d	f.3d	NUM
ftr-332	3354	11	1102	1102	NUM
ftr-332	3354	12	(	(	PUNCT
ftr-332	3354	13	9th	9th	ADJ
ftr-332	3354	14	cir	cir	NOUN
ftr-332	3354	15	.	.	PUNCT
ftr-332	3354	16	8/10/11	8/10/11	NUM
ftr-332	3354	17	)	)	PUNCT
ftr-332	3354	18	.	.	PUNCT
ftr-332	3355	1	section	section	NOUN
ftr-332	3355	2	7609(c)(1)(d)(i	7609(c)(1)(d)(i	PROPN
ftr-332	3355	3	)	)	PUNCT
ftr-332	3355	4	excepts	except	VERB
ftr-332	3355	5	from	from	ADP
ftr-332	3355	6	the	the	DET
ftr-332	3355	7	third	third	ADJ
ftr-332	3355	8	-	-	PUNCT
ftr-332	3355	9	party	party	NOUN
ftr-332	3355	10	summons	summon	NOUN
ftr-332	3355	11	notice	notice	NOUN
ftr-332	3355	12	requirement	requirement	NOUN
ftr-332	3355	13	any	any	DET
ftr-332	3355	14	summons	summon	NOUN
ftr-332	3355	15	issued	issue	VERB
ftr-332	3355	16	in	in	ADP
ftr-332	3355	17	aid	aid	NOUN
ftr-332	3355	18	of	of	ADP
ftr-332	3355	19	collection	collection	NOUN
ftr-332	3355	20	of	of	ADP
ftr-332	3355	21	an	an	DET
ftr-332	3355	22	assessment	assessment	NOUN
ftr-332	3355	23	of	of	ADP
ftr-332	3355	24	tax	tax	NOUN
ftr-332	3355	25	against	against	ADP
ftr-332	3355	26	the	the	DET
ftr-332	3355	27	person	person	NOUN
ftr-332	3355	28	with	with	ADP
ftr-332	3355	29	respect	respect	NOUN
ftr-332	3355	30	to	to	ADP
ftr-332	3355	31	whose	whose	DET
ftr-332	3355	32	liability	liability	NOUN
ftr-332	3355	33	the	the	DET
ftr-332	3355	34	summons	summon	NOUN
ftr-332	3355	35	is	be	AUX
ftr-332	3355	36	issued	issue	VERB
ftr-332	3355	37	.	.	PUNCT
ftr-332	3356	1	in	in	ADP
ftr-332	3356	2	construing	construe	VERB
ftr-332	3356	3	the	the	DET
ftr-332	3356	4	application	application	NOUN
ftr-332	3356	5	of	of	ADP
ftr-332	3356	6	this	this	DET
ftr-332	3356	7	provision	provision	NOUN
ftr-332	3356	8	in	in	ADP
ftr-332	3356	9	ip	ip	PROPN
ftr-332	3356	10	v.	v.	ADP
ftr-332	3356	11	united	united	PROPN
ftr-332	3356	12	states	states	PROPN
ftr-332	3356	13	,	,	PUNCT
ftr-332	3356	14	205	205	NUM
ftr-332	3356	15	f.3d	f.3d	NUM
ftr-332	3356	16	1168	1168	NUM
ftr-332	3356	17	(	(	PUNCT
ftr-332	3356	18	9th	9th	ADJ
ftr-332	3356	19	cir	cir	NOUN
ftr-332	3356	20	.	.	PROPN
ftr-332	3356	21	2000	2000	NUM
ftr-332	3356	22	)	)	PUNCT
ftr-332	3356	23	,	,	PUNCT
ftr-332	3356	24	the	the	DET
ftr-332	3356	25	ninth	ninth	ADJ
ftr-332	3356	26	circuit	circuit	NOUN
ftr-332	3356	27	reasoned	reason	VERB
ftr-332	3356	28	that	that	SCONJ
ftr-332	3356	29	―giving	―give	VERB
ftr-332	3356	30	taxpayers	taxpayer	NOUN
ftr-332	3356	31	notice	notice	VERB
ftr-332	3356	32	in	in	ADP
ftr-332	3356	33	certain	certain	ADJ
ftr-332	3356	34	circumstances	circumstance	NOUN
ftr-332	3356	35	would	would	AUX
ftr-332	3356	36	seriously	seriously	ADV
ftr-332	3356	37	impede	impede	VERB
ftr-332	3356	38	the	the	DET
ftr-332	3356	39	irs‘s	irs‘s	NOUN
ftr-332	3356	40	ability	ability	NOUN
ftr-332	3356	41	to	to	PART
ftr-332	3356	42	collect	collect	VERB
ftr-332	3356	43	taxes,‖	taxes,‖	PROPN
ftr-332	3356	44	as	as	ADP
ftr-332	3356	45	would	would	AUX
ftr-332	3356	46	giving	give	VERB
ftr-332	3356	47	notice	notice	NOUN
ftr-332	3356	48	to	to	ADP
ftr-332	3356	49	fiduciaries	fiduciary	NOUN
ftr-332	3356	50	or	or	CCONJ
ftr-332	3356	51	transferees	transferee	NOUN
ftr-332	3356	52	of	of	ADP
ftr-332	3356	53	the	the	DET
ftr-332	3356	54	taxpayer	taxpayer	NOUN
ftr-332	3356	55	.	.	PUNCT
ftr-332	3357	1	it	it	PRON
ftr-332	3357	2	therefore	therefore	ADV
ftr-332	3357	3	concluded	conclude	VERB
ftr-332	3357	4	that	that	SCONJ
ftr-332	3357	5	the	the	DET
ftr-332	3357	6	clause	clause	NOUN
ftr-332	3357	7	(	(	PUNCT
ftr-332	3357	8	i	i	NOUN
ftr-332	3357	9	)	)	PUNCT
ftr-332	3357	10	exception	exception	NOUN
ftr-332	3357	11	should	should	AUX
ftr-332	3357	12	be	be	AUX
ftr-332	3357	13	given	give	VERB
ftr-332	3357	14	a	a	DET
ftr-332	3357	15	limited	limited	ADJ
ftr-332	3357	16	reading	reading	NOUN
ftr-332	3357	17	to	to	PART
ftr-332	3357	18	avoid	avoid	VERB
ftr-332	3357	19	vitiating	vitiate	VERB
ftr-332	3357	20	the	the	DET
ftr-332	3357	21	legislative	legislative	ADJ
ftr-332	3357	22	purpose	purpose	NOUN
ftr-332	3357	23	.	.	PUNCT
ftr-332	3358	1	in	in	ADP
ftr-332	3358	2	the	the	DET
ftr-332	3358	3	instant	instant	ADJ
ftr-332	3358	4	case	case	NOUN
ftr-332	3358	5	the	the	DET
ftr-332	3358	6	court	court	NOUN
ftr-332	3358	7	applied	apply	VERB
ftr-332	3358	8	the	the	DET
ftr-332	3358	9	§	§	PROPN
ftr-332	3358	10	7609(c)(1)(d)(i	7609(c)(1)(d)(i	PROPN
ftr-332	3358	11	)	)	PUNCT
ftr-332	3358	12	to	to	ADP
ftr-332	3358	13	a	a	DET
ftr-332	3358	14	summons	summon	NOUN
ftr-332	3358	15	issued	issue	VERB
ftr-332	3358	16	to	to	ADP
ftr-332	3358	17	a	a	DET
ftr-332	3358	18	bank	bank	NOUN
ftr-332	3358	19	with	with	ADP
ftr-332	3358	20	respect	respect	NOUN
ftr-332	3358	21	to	to	ADP
ftr-332	3358	22	a	a	DET
ftr-332	3358	23	corporation	corporation	NOUN
ftr-332	3358	24	in	in	ADP
ftr-332	3358	25	which	which	PRON
ftr-332	3358	26	the	the	DET
ftr-332	3358	27	taxpayer	taxpayer	NOUN
ftr-332	3358	28	owned	own	VERB
ftr-332	3358	29	100	100	NUM
ftr-332	3358	30	percent	percent	NOUN
ftr-332	3358	31	of	of	ADP
ftr-332	3358	32	the	the	DET
ftr-332	3358	33	stock	stock	NOUN
ftr-332	3358	34	in	in	ADP
ftr-332	3358	35	one	one	NUM
ftr-332	3358	36	year	year	NOUN
ftr-332	3358	37	and	and	CCONJ
ftr-332	3358	38	97	97	NUM
ftr-332	3358	39	percent	percent	NOUN
ftr-332	3358	40	of	of	ADP
ftr-332	3358	41	the	the	DET
ftr-332	3358	42	stock	stock	NOUN
ftr-332	3358	43	in	in	ADP
ftr-332	3358	44	another	another	DET
ftr-332	3358	45	year	year	NOUN
ftr-332	3358	46	,	,	PUNCT
ftr-332	3358	47	and	and	CCONJ
ftr-332	3358	48	of	of	ADP
ftr-332	3358	49	which	which	PRON
ftr-332	3358	50	he	he	PRON
ftr-332	3358	51	was	be	AUX
ftr-332	3358	52	an	an	DET
ftr-332	3358	53	officer	officer	NOUN
ftr-332	3358	54	.	.	PUNCT
ftr-332	3359	1	―this	―this	DET
ftr-332	3359	2	close	close	ADJ
ftr-332	3359	3	legal	legal	ADJ
ftr-332	3359	4	relationship	relationship	NOUN
ftr-332	3359	5	is	be	AUX
ftr-332	3359	6	sufficient	sufficient	ADJ
ftr-332	3359	7	to	to	PART
ftr-332	3359	8	give	give	VERB
ftr-332	3359	9	[	[	PRON
ftr-332	3359	10	the	the	DET
ftr-332	3359	11	taxpayer	taxpayer	NOUN
ftr-332	3359	12	]	]	PUNCT
ftr-332	3359	13	the	the	DET
ftr-332	3359	14	requisite	requisite	ADJ
ftr-332	3359	15	interest	interest	NOUN
ftr-332	3359	16	in	in	ADP
ftr-332	3359	17	the	the	DET
ftr-332	3359	18	viewtech	viewtech	PROPN
ftr-332	3359	19	bank	bank	NOUN
ftr-332	3359	20	account	account	VERB
ftr-332	3359	21	such	such	ADJ
ftr-332	3359	22	that	that	SCONJ
ftr-332	3359	23	viewtech	viewtech	NOUN
ftr-332	3359	24	is	be	AUX
ftr-332	3359	25	disqualified	disqualify	VERB
ftr-332	3359	26	from	from	ADP
ftr-332	3359	27	receiving	receive	VERB
ftr-332	3359	28	notice	notice	NOUN
ftr-332	3359	29	under	under	ADP
ftr-332	3359	30	the	the	DET
ftr-332	3359	31	clause	clause	NOUN
ftr-332	3359	32	(	(	PUNCT
ftr-332	3359	33	i	i	NOUN
ftr-332	3359	34	)	)	PUNCT
ftr-332	3359	35	exception.‖	exception.‖	PRON
ftr-332	3359	36	because	because	SCONJ
ftr-332	3359	37	the	the	DET
ftr-332	3359	38	corporation	corporation	NOUN
ftr-332	3359	39	was	be	AUX
ftr-332	3359	40	not	not	PART
ftr-332	3359	41	entitled	entitle	VERB
ftr-332	3359	42	to	to	PART
ftr-332	3359	43	notice	notice	VERB
ftr-332	3359	44	,	,	PUNCT
ftr-332	3359	45	it	it	PRON
ftr-332	3359	46	had	have	VERB
ftr-332	3359	47	no	no	DET
ftr-332	3359	48	standing	standing	NOUN
ftr-332	3359	49	to	to	PART
ftr-332	3359	50	seek	seek	VERB
ftr-332	3359	51	to	to	PART
ftr-332	3359	52	quash	quash	VERB
ftr-332	3359	53	the	the	DET
ftr-332	3359	54	summons	summon	NOUN
ftr-332	3359	55	.	.	PUNCT
ftr-332	3360	1	3	3	X
ftr-332	3360	2	.	.	X
ftr-332	3360	3	you	you	PRON
ftr-332	3360	4	ca	can	AUX
ftr-332	3360	5	n’t	not	PART
ftr-332	3360	6	hide	hide	VERB
ftr-332	3360	7	your	your	PRON
ftr-332	3360	8	foreign	foreign	ADJ
ftr-332	3360	9	bank	bank	NOUN
ftr-332	3360	10	account	account	NOUN
ftr-332	3360	11	records	record	NOUN
ftr-332	3360	12	behind	behind	ADP
ftr-332	3360	13	the	the	DET
ftr-332	3360	14	fifth	fifth	ADJ
ftr-332	3360	15	amendment	amendment	NOUN
ftr-332	3360	16	.	.	PUNCT
ftr-332	3361	1	m.h	m.h	PROPN
ftr-332	3361	2	.	.	PROPN
ftr-332	3361	3	v.	v.	PROPN
ftr-332	3361	4	united	united	PROPN
ftr-332	3361	5	states	states	PROPN
ftr-332	3361	6	,	,	PUNCT
ftr-332	3361	7	648	648	NUM
ftr-332	3361	8	f.3d	f.3d	NUM
ftr-332	3361	9	1067	1067	NUM
ftr-332	3361	10	(	(	PUNCT
ftr-332	3361	11	9th	9th	ADJ
ftr-332	3361	12	cir	cir	NOUN
ftr-332	3361	13	.	.	PUNCT
ftr-332	3361	14	8/19/11	8/19/11	PROPN
ftr-332	3361	15	)	)	PUNCT
ftr-332	3361	16	.	.	PUNCT
ftr-332	3362	1	m.h	m.h	PROPN
ftr-332	3362	2	.	.	PROPN
ftr-332	3362	3	was	be	AUX
ftr-332	3362	4	the	the	DET
ftr-332	3362	5	target	target	NOUN
ftr-332	3362	6	of	of	ADP
ftr-332	3362	7	a	a	DET
ftr-332	3362	8	grand	grand	ADJ
ftr-332	3362	9	jury	jury	NOUN
ftr-332	3362	10	investigation	investigation	NOUN
ftr-332	3362	11	seeking	seek	VERB
ftr-332	3362	12	to	to	PART
ftr-332	3362	13	determine	determine	VERB
ftr-332	3362	14	whether	whether	SCONJ
ftr-332	3362	15	he	he	PRON
ftr-332	3362	16	used	use	VERB
ftr-332	3362	17	secret	secret	ADJ
ftr-332	3362	18	swiss	swiss	PROPN
ftr-332	3362	19	bank	bank	PROPN
ftr-332	3362	20	accounts	account	NOUN
ftr-332	3362	21	to	to	PART
ftr-332	3362	22	evade	evade	VERB
ftr-332	3362	23	paying	pay	VERB
ftr-332	3362	24	federal	federal	ADJ
ftr-332	3362	25	taxes	taxis	NOUN
ftr-332	3362	26	.	.	PUNCT
ftr-332	3363	1	the	the	DET
ftr-332	3363	2	district	district	NOUN
ftr-332	3363	3	court	court	NOUN
ftr-332	3363	4	granted	grant	VERB
ftr-332	3363	5	a	a	DET
ftr-332	3363	6	motion	motion	NOUN
ftr-332	3363	7	to	to	PART
ftr-332	3363	8	compel	compel	VERB
ftr-332	3363	9	his	his	PRON
ftr-332	3363	10	compliance	compliance	NOUN
ftr-332	3363	11	with	with	ADP
ftr-332	3363	12	a	a	DET
ftr-332	3363	13	grand	grand	ADJ
ftr-332	3363	14	jury	jury	NOUN
ftr-332	3363	15	subpoena	subpoena	NOUN
ftr-332	3363	16	duces	duce	NOUN
ftr-332	3363	17	tecum	tecum	NOUN
ftr-332	3363	18	demanding	demand	VERB
ftr-332	3363	19	that	that	SCONJ
ftr-332	3363	20	he	he	PRON
ftr-332	3363	21	produce	produce	VERB
ftr-332	3363	22	certain	certain	ADJ
ftr-332	3363	23	records	record	NOUN
ftr-332	3363	24	related	relate	VERB
ftr-332	3363	25	to	to	ADP
ftr-332	3363	26	his	his	PRON
ftr-332	3363	27	foreign	foreign	ADJ
ftr-332	3363	28	bank	bank	NOUN
ftr-332	3363	29	accounts	account	NOUN
ftr-332	3363	30	.	.	PUNCT
ftr-332	3364	1	the	the	DET
ftr-332	3364	2	district	district	NOUN
ftr-332	3364	3	court	court	NOUN
ftr-332	3364	4	declined	decline	VERB
ftr-332	3364	5	to	to	PART
ftr-332	3364	6	condition	condition	VERB
ftr-332	3364	7	its	its	PRON
ftr-332	3364	8	order	order	NOUN
ftr-332	3364	9	compelling	compelling	ADJ
ftr-332	3364	10	production	production	NOUN
ftr-332	3364	11	upon	upon	SCONJ
ftr-332	3364	12	a	a	DET
ftr-332	3364	13	grant	grant	NOUN
ftr-332	3364	14	of	of	ADP
ftr-332	3364	15	limited	limited	ADJ
ftr-332	3364	16	immunity	immunity	NOUN
ftr-332	3364	17	and	and	CCONJ
ftr-332	3364	18	,	,	PUNCT
ftr-332	3364	19	pursuant	pursuant	ADJ
ftr-332	3364	20	to	to	ADP
ftr-332	3364	21	the	the	DET
ftr-332	3364	22	recalcitrant	recalcitrant	ADJ
ftr-332	3364	23	witness	witness	NOUN
ftr-332	3364	24	statute	statute	NOUN
ftr-332	3364	25	,	,	PUNCT
ftr-332	3364	26	28	28	NUM
ftr-332	3364	27	u.s.c	u.s.c	ADJ
ftr-332	3364	28	.	.	PUNCT
ftr-332	3365	1	§	§	PROPN
ftr-332	3365	2	1826	1826	NUM
ftr-332	3365	3	,	,	PUNCT
ftr-332	3365	4	held	hold	VERB
ftr-332	3365	5	him	he	PRON
ftr-332	3365	6	in	in	ADP
ftr-332	3365	7	contempt	contempt	NOUN
ftr-332	3365	8	for	for	ADP
ftr-332	3365	9	refusing	refuse	VERB
ftr-332	3365	10	to	to	PART
ftr-332	3365	11	comply	comply	VERB
ftr-332	3365	12	.	.	PUNCT
ftr-332	3366	1	the	the	DET
ftr-332	3366	2	ninth	ninth	ADJ
ftr-332	3366	3	circuit	circuit	NOUN
ftr-332	3366	4	2012	2012	NUM
ftr-332	3366	5	]	]	PUNCT
ftr-332	3366	6	recent	recent	ADJ
ftr-332	3366	7	developments	development	NOUN
ftr-332	3366	8	in	in	ADP
ftr-332	3366	9	federal	federal	ADJ
ftr-332	3366	10	income	income	NOUN
ftr-332	3366	11	taxation	taxation	NOUN
ftr-332	3366	12	349	349	NUM
ftr-332	3366	13	upheld	uphold	VERB
ftr-332	3366	14	the	the	DET
ftr-332	3366	15	district	district	NOUN
ftr-332	3366	16	court	court	NOUN
ftr-332	3366	17	order	order	NOUN
ftr-332	3366	18	.	.	PUNCT
ftr-332	3367	1	the	the	DET
ftr-332	3367	2	court	court	NOUN
ftr-332	3367	3	of	of	ADP
ftr-332	3367	4	appeals	appeal	NOUN
ftr-332	3367	5	held	hold	VERB
ftr-332	3367	6	that	that	SCONJ
ftr-332	3367	7	―[b]ecause	―[b]ecause	NOUN
ftr-332	3367	8	the	the	DET
ftr-332	3367	9	records	record	NOUN
ftr-332	3367	10	sought	seek	VERB
ftr-332	3367	11	through	through	ADP
ftr-332	3367	12	the	the	DET
ftr-332	3367	13	subpoena	subpoena	NOUN
ftr-332	3367	14	fall	fall	NOUN
ftr-332	3367	15	under	under	ADP
ftr-332	3367	16	the	the	DET
ftr-332	3367	17	required	require	VERB
ftr-332	3367	18	records	record	NOUN
ftr-332	3367	19	doctrine	doctrine	NOUN
ftr-332	3367	20	,	,	PUNCT
ftr-332	3367	21	the	the	DET
ftr-332	3367	22	fifth	fifth	ADJ
ftr-332	3367	23	amendment	amendment	NOUN
ftr-332	3367	24	privilege	privilege	NOUN
ftr-332	3367	25	against	against	ADP
ftr-332	3367	26	self	self	NOUN
ftr-332	3367	27	-	-	PUNCT
ftr-332	3367	28	incrimination	incrimination	NOUN
ftr-332	3367	29	is	be	AUX
ftr-332	3367	30	inapplicable	inapplicable	ADJ
ftr-332	3367	31	,	,	PUNCT
ftr-332	3367	32	and	and	CCONJ
ftr-332	3367	33	m.h	m.h	PROPN
ftr-332	3367	34	.	.	PROPN
ftr-332	3367	35	may	may	AUX
ftr-332	3367	36	not	not	PART
ftr-332	3367	37	invoke	invoke	VERB
ftr-332	3367	38	it	it	PRON
ftr-332	3367	39	to	to	PART
ftr-332	3367	40	resist	resist	VERB
ftr-332	3367	41	compliance	compliance	NOUN
ftr-332	3367	42	with	with	ADP
ftr-332	3367	43	the	the	DET
ftr-332	3367	44	subpoena‘s	subpoena‘s	PROPN
ftr-332	3367	45	command.‖	command.‖	NOUN
ftr-332	3367	46	the	the	DET
ftr-332	3367	47	records	record	NOUN
ftr-332	3367	48	were	be	AUX
ftr-332	3367	49	required	require	VERB
ftr-332	3367	50	to	to	PART
ftr-332	3367	51	be	be	AUX
ftr-332	3367	52	kept	keep	VERB
ftr-332	3367	53	pursuant	pursuant	ADJ
ftr-332	3367	54	to	to	ADP
ftr-332	3367	55	the	the	DET
ftr-332	3367	56	predecessor	predecessor	NOUN
ftr-332	3367	57	of	of	ADP
ftr-332	3367	58	31	31	NUM
ftr-332	3367	59	c.f.r	c.f.r	NOUN
ftr-332	3367	60	.	.	PUNCT
ftr-332	3368	1	§	§	PROPN
ftr-332	3368	2	1010.420	1010.420	PROPN
ftr-332	3368	3	.	.	PUNCT
ftr-332	3368	4	c.	c.	PROPN
ftr-332	3368	5	litigation	litigation	PROPN
ftr-332	3368	6	costs	cost	VERB
ftr-332	3368	7	1	1	NUM
ftr-332	3368	8	.	.	PUNCT
ftr-332	3369	1	here	here	ADV
ftr-332	3369	2	’s	’	VERB
ftr-332	3369	3	a	a	DET
ftr-332	3369	4	case	case	NOUN
ftr-332	3369	5	of	of	ADP
ftr-332	3369	6	nonliteral	nonliteral	ADJ
ftr-332	3369	7	interpretation	interpretation	NOUN
ftr-332	3369	8	of	of	ADP
ftr-332	3369	9	the	the	DET
ftr-332	3369	10	code	code	NOUN
ftr-332	3369	11	that	that	PRON
ftr-332	3369	12	was	be	AUX
ftr-332	3369	13	taxpayer	taxpayer	NOUN
ftr-332	3369	14	favorable	favorable	ADJ
ftr-332	3369	15	.	.	PUNCT
ftr-332	3370	1	we	we	PRON
ftr-332	3370	2	did	do	AUX
ftr-332	3370	3	n’t	not	PART
ftr-332	3370	4	know	know	VERB
ftr-332	3370	5	that	that	SCONJ
ftr-332	3370	6	courts	court	NOUN
ftr-332	3370	7	can	can	AUX
ftr-332	3370	8	waive	waive	VERB
ftr-332	3370	9	sovereign	sovereign	ADJ
ftr-332	3370	10	immunity	immunity	NOUN
ftr-332	3370	11	without	without	ADP
ftr-332	3370	12	a	a	DET
ftr-332	3370	13	clear	clear	ADJ
ftr-332	3370	14	statutory	statutory	ADJ
ftr-332	3370	15	rule	rule	NOUN
ftr-332	3370	16	.	.	PUNCT
ftr-332	3371	1	reynoso	reynoso	PROPN
ftr-332	3371	2	v.	v.	PROPN
ftr-332	3371	3	united	united	PROPN
ftr-332	3371	4	states	states	PROPN
ftr-332	3371	5	,	,	PUNCT
ftr-332	3371	6	108	108	NUM
ftr-332	3371	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	3371	8	2011	2011	NUM
ftr-332	3371	9	-	-	SYM
ftr-332	3371	10	5654	5654	NUM
ftr-332	3371	11	(	(	PUNCT
ftr-332	3371	12	n.d	n.d	PROPN
ftr-332	3371	13	.	.	PROPN
ftr-332	3371	14	cal	cal	PROPN
ftr-332	3371	15	.	.	PUNCT
ftr-332	3371	16	8/8/11	8/8/11	NUM
ftr-332	3371	17	)	)	PUNCT
ftr-332	3371	18	.	.	PUNCT
ftr-332	3372	1	in	in	ADP
ftr-332	3372	2	this	this	DET
ftr-332	3372	3	refund	refund	NOUN
ftr-332	3372	4	case	case	NOUN
ftr-332	3372	5	the	the	DET
ftr-332	3372	6	taxpayer	taxpayer	NOUN
ftr-332	3372	7	recovered	recover	VERB
ftr-332	3372	8	over	over	ADP
ftr-332	3372	9	80	80	NUM
ftr-332	3372	10	percent	percent	NOUN
ftr-332	3372	11	of	of	ADP
ftr-332	3372	12	the	the	DET
ftr-332	3372	13	refund	refund	NOUN
ftr-332	3372	14	sought	seek	VERB
ftr-332	3372	15	,	,	PUNCT
ftr-332	3372	16	and	and	CCONJ
ftr-332	3372	17	the	the	DET
ftr-332	3372	18	court	court	NOUN
ftr-332	3372	19	awarded	award	VERB
ftr-332	3372	20	attorney‘s	attorney‘s	PROPN
ftr-332	3372	21	fees	fee	NOUN
ftr-332	3372	22	under	under	ADP
ftr-332	3372	23	§	§	PROPN
ftr-332	3372	24	7430	7430	NUM
ftr-332	3372	25	because	because	SCONJ
ftr-332	3372	26	the	the	DET
ftr-332	3372	27	government‘s	government‘s	NOUN
ftr-332	3372	28	position	position	NOUN
ftr-332	3372	29	was	be	AUX
ftr-332	3372	30	not	not	PART
ftr-332	3372	31	substantially	substantially	ADV
ftr-332	3372	32	justified	justify	VERB
ftr-332	3372	33	.	.	PUNCT
ftr-332	3373	1	the	the	DET
ftr-332	3373	2	court	court	NOUN
ftr-332	3373	3	also	also	ADV
ftr-332	3373	4	awarded	award	VERB
ftr-332	3373	5	attorney‘s	attorney‘s	PROPN
ftr-332	3373	6	fees	fee	NOUN
ftr-332	3373	7	with	with	ADP
ftr-332	3373	8	respect	respect	NOUN
ftr-332	3373	9	to	to	ADP
ftr-332	3373	10	the	the	DET
ftr-332	3373	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3373	12	administrative	administrative	ADJ
ftr-332	3373	13	refund	refund	NOUN
ftr-332	3373	14	claim	claim	NOUN
ftr-332	3373	15	,	,	PUNCT
ftr-332	3373	16	rejecting	reject	VERB
ftr-332	3373	17	the	the	DET
ftr-332	3373	18	government‘s	government‘s	NOUN
ftr-332	3373	19	argument	argument	NOUN
ftr-332	3373	20	that	that	SCONJ
ftr-332	3373	21	because	because	SCONJ
ftr-332	3373	22	§	§	PROPN
ftr-332	3373	23	7430(c)(7	7430(c)(7	NUM
ftr-332	3373	24	)	)	PUNCT
ftr-332	3373	25	defines	define	VERB
ftr-332	3373	26	the	the	DET
ftr-332	3373	27	term	term	NOUN
ftr-332	3373	28	―position	―position	PROPN
ftr-332	3373	29	of	of	ADP
ftr-332	3373	30	the	the	DET
ftr-332	3373	31	united	united	PROPN
ftr-332	3373	32	states‖	states‖	PROPN
ftr-332	3373	33	with	with	ADP
ftr-332	3373	34	respect	respect	NOUN
ftr-332	3373	35	to	to	ADP
ftr-332	3373	36	administrative	administrative	ADJ
ftr-332	3373	37	proceedings	proceeding	NOUN
ftr-332	3373	38	as	as	SCONJ
ftr-332	3373	39	the	the	DET
ftr-332	3373	40	position	position	NOUN
ftr-332	3373	41	taken	take	VERB
ftr-332	3373	42	―as	―as	NOUN
ftr-332	3373	43	of	of	ADP
ftr-332	3373	44	the	the	DET
ftr-332	3373	45	earlier	early	ADJ
ftr-332	3373	46	of	of	ADP
ftr-332	3373	47	:	:	PUNCT
ftr-332	3373	48	(	(	PUNCT
ftr-332	3373	49	i	i	NOUN
ftr-332	3373	50	)	)	PUNCT
ftr-332	3373	51	the	the	DET
ftr-332	3373	52	date	date	NOUN
ftr-332	3373	53	of	of	ADP
ftr-332	3373	54	the	the	DET
ftr-332	3373	55	receipt	receipt	NOUN
ftr-332	3373	56	by	by	ADP
ftr-332	3373	57	the	the	DET
ftr-332	3373	58	taxpayer	taxpayer	NOUN
ftr-332	3373	59	of	of	ADP
ftr-332	3373	60	the	the	DET
ftr-332	3373	61	notice	notice	NOUN
ftr-332	3373	62	of	of	ADP
ftr-332	3373	63	decision	decision	NOUN
ftr-332	3373	64	of	of	ADP
ftr-332	3373	65	the	the	DET
ftr-332	3373	66	office	office	NOUN
ftr-332	3373	67	of	of	ADP
ftr-332	3373	68	appeals	appeal	NOUN
ftr-332	3373	69	,	,	PUNCT
ftr-332	3373	70	or	or	CCONJ
ftr-332	3373	71	(	(	PUNCT
ftr-332	3373	72	ii	ii	NOUN
ftr-332	3373	73	)	)	PUNCT
ftr-332	3373	74	the	the	DET
ftr-332	3373	75	date	date	NOUN
ftr-332	3373	76	of	of	ADP
ftr-332	3373	77	the	the	DET
ftr-332	3373	78	notice	notice	NOUN
ftr-332	3373	79	of	of	ADP
ftr-332	3373	80	deficiency,‖	deficiency,‖	PROPN
ftr-332	3373	81	and	and	CCONJ
ftr-332	3373	82	in	in	ADP
ftr-332	3373	83	the	the	DET
ftr-332	3373	84	refund	refund	NOUN
ftr-332	3373	85	claim	claim	NOUN
ftr-332	3373	86	the	the	DET
ftr-332	3373	87	taxpayer	taxpayer	NOUN
ftr-332	3373	88	never	never	ADV
ftr-332	3373	89	received	receive	VERB
ftr-332	3373	90	a	a	DET
ftr-332	3373	91	notice	notice	NOUN
ftr-332	3373	92	of	of	ADP
ftr-332	3373	93	decision	decision	NOUN
ftr-332	3373	94	from	from	ADP
ftr-332	3373	95	the	the	DET
ftr-332	3373	96	irs	irs	PROPN
ftr-332	3373	97	office	office	NOUN
ftr-332	3373	98	of	of	ADP
ftr-332	3373	99	appeals	appeal	NOUN
ftr-332	3373	100	or	or	CCONJ
ftr-332	3373	101	a	a	DET
ftr-332	3373	102	notice	notice	NOUN
ftr-332	3373	103	of	of	ADP
ftr-332	3373	104	deficiency	deficiency	NOUN
ftr-332	3373	105	,	,	PUNCT
ftr-332	3373	106	the	the	DET
ftr-332	3373	107	government	government	NOUN
ftr-332	3373	108	has	have	AUX
ftr-332	3373	109	not	not	PART
ftr-332	3373	110	taken	take	VERB
ftr-332	3373	111	a	a	DET
ftr-332	3373	112	―position‖	―position‖	NOUN
ftr-332	3373	113	with	with	ADP
ftr-332	3373	114	respect	respect	NOUN
ftr-332	3373	115	to	to	ADP
ftr-332	3373	116	taxpayer‘s	taxpayer‘	NOUN
ftr-332	3373	117	case	case	NOUN
ftr-332	3373	118	at	at	ADP
ftr-332	3373	119	the	the	DET
ftr-332	3373	120	administrative	administrative	ADJ
ftr-332	3373	121	level	level	NOUN
ftr-332	3373	122	.	.	PUNCT
ftr-332	3374	1	without	without	ADP
ftr-332	3374	2	dealing	deal	VERB
ftr-332	3374	3	with	with	ADP
ftr-332	3374	4	any	any	DET
ftr-332	3374	5	technical	technical	ADJ
ftr-332	3374	6	interpretation	interpretation	NOUN
ftr-332	3374	7	of	of	ADP
ftr-332	3374	8	the	the	DET
ftr-332	3374	9	statutory	statutory	ADJ
ftr-332	3374	10	language	language	NOUN
ftr-332	3374	11	,	,	PUNCT
ftr-332	3374	12	the	the	DET
ftr-332	3374	13	court	court	NOUN
ftr-332	3374	14	simply	simply	ADV
ftr-332	3374	15	concluded	conclude	VERB
ftr-332	3374	16	that	that	SCONJ
ftr-332	3374	17	the	the	DET
ftr-332	3374	18	irs	irs	PROPN
ftr-332	3374	19	had	have	AUX
ftr-332	3374	20	taken	take	VERB
ftr-332	3374	21	an	an	DET
ftr-332	3374	22	administrative	administrative	ADJ
ftr-332	3374	23	position	position	NOUN
ftr-332	3374	24	:	:	PUNCT
ftr-332	3374	25	the	the	DET
ftr-332	3374	26	irs‘s	irs‘s	NOUN
ftr-332	3374	27	failure	failure	NOUN
ftr-332	3374	28	to	to	PART
ftr-332	3374	29	respond	respond	VERB
ftr-332	3374	30	to	to	PART
ftr-332	3374	31	plaintiff‘s	plaintiff‘s	VERB
ftr-332	3374	32	repeated	repeat	VERB
ftr-332	3374	33	requests	request	NOUN
ftr-332	3374	34	for	for	ADP
ftr-332	3374	35	his	his	PRON
ftr-332	3374	36	refund	refund	NOUN
ftr-332	3374	37	and	and	CCONJ
ftr-332	3374	38	for	for	ADP
ftr-332	3374	39	the	the	DET
ftr-332	3374	40	return	return	NOUN
ftr-332	3374	41	of	of	ADP
ftr-332	3374	42	the	the	DET
ftr-332	3374	43	unapplied	unapplied	ADJ
ftr-332	3374	44	portion	portion	NOUN
ftr-332	3374	45	of	of	ADP
ftr-332	3374	46	the	the	DET
ftr-332	3374	47	cash	cash	NOUN
ftr-332	3374	48	bond	bond	NOUN
ftr-332	3374	49	was	be	AUX
ftr-332	3374	50	tantamount	tantamount	ADJ
ftr-332	3374	51	to	to	ADP
ftr-332	3374	52	a	a	DET
ftr-332	3374	53	denial	denial	NOUN
ftr-332	3374	54	of	of	ADP
ftr-332	3374	55	those	those	DET
ftr-332	3374	56	requests	request	NOUN
ftr-332	3374	57	.	.	PUNCT
ftr-332	3375	1	the	the	DET
ftr-332	3375	2	government	government	NOUN
ftr-332	3375	3	can	can	AUX
ftr-332	3375	4	not	not	PART
ftr-332	3375	5	insulate	insulate	VERB
ftr-332	3375	6	itself	itself	PRON
ftr-332	3375	7	from	from	ADP
ftr-332	3375	8	paying	pay	VERB
ftr-332	3375	9	attorney‘s	attorney‘s	PROPN
ftr-332	3375	10	fees	fee	NOUN
ftr-332	3375	11	by	by	ADP
ftr-332	3375	12	simply	simply	ADV
ftr-332	3375	13	ignoring	ignore	VERB
ftr-332	3375	14	a	a	DET
ftr-332	3375	15	refund	refund	NOUN
ftr-332	3375	16	request	request	NOUN
ftr-332	3375	17	instead	instead	ADV
ftr-332	3375	18	of	of	ADP
ftr-332	3375	19	issuing	issue	VERB
ftr-332	3375	20	a	a	DET
ftr-332	3375	21	formal	formal	ADJ
ftr-332	3375	22	denial	denial	NOUN
ftr-332	3375	23	.	.	PUNCT
ftr-332	3376	1	the	the	DET
ftr-332	3376	2	court	court	NOUN
ftr-332	3376	3	thus	thus	ADV
ftr-332	3376	4	rejects	reject	VERB
ftr-332	3376	5	the	the	DET
ftr-332	3376	6	government‘s	government‘s	NOUN
ftr-332	3376	7	contention	contention	NOUN
ftr-332	3376	8	that	that	SCONJ
ftr-332	3376	9	it	it	PRON
ftr-332	3376	10	did	do	AUX
ftr-332	3376	11	not	not	PART
ftr-332	3376	12	take	take	VERB
ftr-332	3376	13	a	a	DET
ftr-332	3376	14	―position‖	―position‖	NOUN
ftr-332	3376	15	prior	prior	ADV
ftr-332	3376	16	to	to	ADP
ftr-332	3376	17	litigation	litigation	NOUN
ftr-332	3376	18	in	in	ADP
ftr-332	3376	19	this	this	DET
ftr-332	3376	20	case	case	NOUN
ftr-332	3376	21	.	.	PUNCT
ftr-332	3377	1	plaintiff	plaintiff	NOUN
ftr-332	3377	2	is	be	AUX
ftr-332	3377	3	therefore	therefore	ADV
ftr-332	3377	4	entitled	entitle	VERB
ftr-332	3377	5	to	to	ADP
ftr-332	3377	6	costs	cost	NOUN
ftr-332	3377	7	and	and	CCONJ
ftr-332	3377	8	fees	fee	NOUN
ftr-332	3377	9	incurred	incur	VERB
ftr-332	3377	10	at	at	ADP
ftr-332	3377	11	the	the	DET
ftr-332	3377	12	administrative	administrative	ADJ
ftr-332	3377	13	level	level	NOUN
ftr-332	3377	14	.	.	PUNCT
ftr-332	3378	1	d.	d.	PROPN
ftr-332	3378	2	statutory	statutory	ADJ
ftr-332	3378	3	notice	notice	NOUN
ftr-332	3378	4	of	of	ADP
ftr-332	3378	5	deficiency	deficiency	NOUN
ftr-332	3378	6	1	1	NUM
ftr-332	3378	7	.	.	PUNCT
ftr-332	3379	1	did	do	AUX
ftr-332	3379	2	the	the	DET
ftr-332	3379	3	malefactor	malefactor	NOUN
ftr-332	3379	4	escape	escape	VERB
ftr-332	3379	5	on	on	ADP
ftr-332	3379	6	a	a	DET
ftr-332	3379	7	technicality	technicality	NOUN
ftr-332	3379	8	or	or	CCONJ
ftr-332	3379	9	did	do	AUX
ftr-332	3379	10	the	the	DET
ftr-332	3379	11	irs	irs	PROPN
ftr-332	3379	12	chase	chase	VERB
ftr-332	3379	13	the	the	DET
ftr-332	3379	14	wrong	wrong	ADJ
ftr-332	3379	15	guy	guy	NOUN
ftr-332	3379	16	as	as	ADP
ftr-332	3379	17	the	the	DET
ftr-332	3379	18	malefactor	malefactor	NOUN
ftr-332	3379	19	?	?	PUNCT
ftr-332	3380	1	shockley	shockley	PROPN
ftr-332	3380	2	v.	v.	PROPN
ftr-332	3380	3	commissioner	commissioner	PROPN
ftr-332	3380	4	,	,	PUNCT
ftr-332	3380	5	t.c	t.c	PROPN
ftr-332	3380	6	.	.	PROPN
ftr-332	3380	7	memo	memo	NOUN
ftr-332	3380	8	.	.	PUNCT
ftr-332	3381	1	2011	2011	NUM
ftr-332	3381	2	-	-	SYM
ftr-332	3381	3	96	96	NUM
ftr-332	3381	4	(	(	PUNCT
ftr-332	3381	5	5/2/11	5/2/11	NUM
ftr-332	3381	6	)	)	PUNCT
ftr-332	3381	7	.	.	PUNCT
ftr-332	3382	1	the	the	DET
ftr-332	3382	2	irs	irs	PROPN
ftr-332	3382	3	sought	seek	VERB
ftr-332	3382	4	to	to	PART
ftr-332	3382	5	impose	impose	VERB
ftr-332	3382	6	transferee	transferee	PROPN
ftr-332	3382	7	liability	liability	NOUN
ftr-332	3382	8	(	(	PUNCT
ftr-332	3382	9	for	for	ADP
ftr-332	3382	10	corporate	corporate	ADJ
ftr-332	3382	11	income	income	NOUN
ftr-332	3382	12	taxes	taxis	NOUN
ftr-332	3382	13	)	)	PUNCT
ftr-332	3382	14	on	on	ADP
ftr-332	3382	15	shockley	shockley	PROPN
ftr-332	3382	16	(	(	PUNCT
ftr-332	3382	17	an	an	DET
ftr-332	3382	18	officer	officer	NOUN
ftr-332	3382	19	/	/	SYM
ftr-332	3382	20	shareholder	shareholder	NOUN
ftr-332	3382	21	who	who	PRON
ftr-332	3382	22	sold	sell	VERB
ftr-332	3382	23	corporate	corporate	ADJ
ftr-332	3382	24	stock	stock	NOUN
ftr-332	3382	25	in	in	ADP
ftr-332	3382	26	a	a	DET
ftr-332	3382	27	midco	midco	ADJ
ftr-332	3382	28	transaction	transaction	NOUN
ftr-332	3382	29	)	)	PUNCT
ftr-332	3382	30	and	and	CCONJ
ftr-332	3382	31	350	350	NUM
ftr-332	3382	32	florida	florida	PROPN
ftr-332	3382	33	tax	tax	NOUN
ftr-332	3382	34	review	review	NOUN
ftr-332	3382	35	[	[	X
ftr-332	3382	36	vol	vol	NOUN
ftr-332	3382	37	.	.	PUNCT
ftr-332	3383	1	12:5	12:5	NUM
ftr-332	3383	2	shockley	shockley	PROPN
ftr-332	3383	3	filed	file	VERB
ftr-332	3383	4	a	a	DET
ftr-332	3383	5	tax	tax	NOUN
ftr-332	3383	6	court	court	NOUN
ftr-332	3383	7	petition	petition	NOUN
ftr-332	3383	8	seeking	seek	VERB
ftr-332	3383	9	dismissal	dismissal	NOUN
ftr-332	3383	10	of	of	ADP
ftr-332	3383	11	the	the	DET
ftr-332	3383	12	proceeding	proceeding	NOUN
ftr-332	3383	13	for	for	ADP
ftr-332	3383	14	lack	lack	NOUN
ftr-332	3383	15	of	of	ADP
ftr-332	3383	16	jurisdiction	jurisdiction	NOUN
ftr-332	3383	17	because	because	SCONJ
ftr-332	3383	18	the	the	DET
ftr-332	3383	19	statute	statute	NOUN
ftr-332	3383	20	of	of	ADP
ftr-332	3383	21	limitations	limitation	NOUN
ftr-332	3383	22	had	have	AUX
ftr-332	3383	23	run	run	VERB
ftr-332	3383	24	.	.	PUNCT
ftr-332	3384	1	the	the	DET
ftr-332	3384	2	tax	tax	NOUN
ftr-332	3384	3	court	court	NOUN
ftr-332	3384	4	(	(	PUNCT
ftr-332	3384	5	judge	judge	PROPN
ftr-332	3384	6	cohen	cohen	PROPN
ftr-332	3384	7	)	)	PUNCT
ftr-332	3384	8	ruled	rule	VERB
ftr-332	3384	9	in	in	ADP
ftr-332	3384	10	favor	favor	NOUN
ftr-332	3384	11	of	of	ADP
ftr-332	3384	12	shockley	shockley	PROPN
ftr-332	3384	13	.	.	PUNCT
ftr-332	3385	1	at	at	ADP
ftr-332	3385	2	the	the	DET
ftr-332	3385	3	time	time	NOUN
ftr-332	3385	4	the	the	DET
ftr-332	3385	5	irs	irs	PROPN
ftr-332	3385	6	sent	send	VERB
ftr-332	3385	7	to	to	ADP
ftr-332	3385	8	the	the	DET
ftr-332	3385	9	transferor	transferor	NOUN
ftr-332	3385	10	corporation	corporation	NOUN
ftr-332	3385	11	(	(	PUNCT
ftr-332	3385	12	and	and	CCONJ
ftr-332	3385	13	shockley	shockley	PROPN
ftr-332	3385	14	)	)	PUNCT
ftr-332	3385	15	the	the	DET
ftr-332	3385	16	deficiency	deficiency	NOUN
ftr-332	3385	17	notice	notice	VERB
ftr-332	3385	18	with	with	ADP
ftr-332	3385	19	respect	respect	NOUN
ftr-332	3385	20	to	to	ADP
ftr-332	3385	21	the	the	DET
ftr-332	3385	22	asserted	assert	VERB
ftr-332	3385	23	corporate	corporate	ADJ
ftr-332	3385	24	tax	tax	NOUN
ftr-332	3385	25	liability	liability	NOUN
ftr-332	3385	26	,	,	PUNCT
ftr-332	3385	27	the	the	DET
ftr-332	3385	28	irs	irs	PROPN
ftr-332	3385	29	knew	know	VERB
ftr-332	3385	30	that	that	SCONJ
ftr-332	3385	31	it	it	PRON
ftr-332	3385	32	had	have	AUX
ftr-332	3385	33	not	not	PART
ftr-332	3385	34	been	be	AUX
ftr-332	3385	35	sent	send	VERB
ftr-332	3385	36	to	to	ADP
ftr-332	3385	37	the	the	DET
ftr-332	3385	38	transferor‘s	transferor‘s	PROPN
ftr-332	3385	39	last	last	ADJ
ftr-332	3385	40	known	know	VERB
ftr-332	3385	41	address	address	NOUN
ftr-332	3385	42	.	.	PUNCT
ftr-332	3386	1	in	in	ADP
ftr-332	3386	2	response	response	NOUN
ftr-332	3386	3	to	to	ADP
ftr-332	3386	4	that	that	DET
ftr-332	3386	5	deficiency	deficiency	NOUN
ftr-332	3386	6	notice	notice	VERB
ftr-332	3386	7	shockley	shockley	PROPN
ftr-332	3386	8	,	,	PUNCT
ftr-332	3386	9	who	who	PRON
ftr-332	3386	10	was	be	AUX
ftr-332	3386	11	a	a	DET
ftr-332	3386	12	former	former	ADJ
ftr-332	3386	13	corporate	corporate	ADJ
ftr-332	3386	14	officer	officer	NOUN
ftr-332	3386	15	of	of	ADP
ftr-332	3386	16	the	the	DET
ftr-332	3386	17	transferor	transferor	NOUN
ftr-332	3386	18	,	,	PUNCT
ftr-332	3386	19	had	have	AUX
ftr-332	3386	20	filed	file	VERB
ftr-332	3386	21	petition	petition	NOUN
ftr-332	3386	22	seeking	seek	VERB
ftr-332	3386	23	dismissal	dismissal	NOUN
ftr-332	3386	24	of	of	ADP
ftr-332	3386	25	the	the	DET
ftr-332	3386	26	proceeding	proceeding	NOUN
ftr-332	3386	27	for	for	ADP
ftr-332	3386	28	lack	lack	NOUN
ftr-332	3386	29	of	of	ADP
ftr-332	3386	30	jurisdiction	jurisdiction	NOUN
ftr-332	3386	31	because	because	SCONJ
ftr-332	3386	32	of	of	ADP
ftr-332	3386	33	the	the	DET
ftr-332	3386	34	absence	absence	NOUN
ftr-332	3386	35	of	of	ADP
ftr-332	3386	36	proper	proper	ADJ
ftr-332	3386	37	notice	notice	NOUN
ftr-332	3386	38	.	.	PUNCT
ftr-332	3387	1	because	because	SCONJ
ftr-332	3387	2	the	the	DET
ftr-332	3387	3	tax	tax	NOUN
ftr-332	3387	4	court	court	NOUN
ftr-332	3387	5	previously	previously	ADV
ftr-332	3387	6	had	have	AUX
ftr-332	3387	7	held	hold	VERB
ftr-332	3387	8	that	that	SCONJ
ftr-332	3387	9	the	the	DET
ftr-332	3387	10	deficiency	deficiency	NOUN
ftr-332	3387	11	notice	notice	VERB
ftr-332	3387	12	with	with	ADP
ftr-332	3387	13	respect	respect	NOUN
ftr-332	3387	14	to	to	ADP
ftr-332	3387	15	which	which	PRON
ftr-332	3387	16	the	the	DET
ftr-332	3387	17	petition	petition	NOUN
ftr-332	3387	18	was	be	AUX
ftr-332	3387	19	filed	file	VERB
ftr-332	3387	20	was	be	AUX
ftr-332	3387	21	invalid	invalid	ADJ
ftr-332	3387	22	,	,	PUNCT
ftr-332	3387	23	in	in	ADP
ftr-332	3387	24	the	the	DET
ftr-332	3387	25	instant	instant	ADJ
ftr-332	3387	26	case	case	NOUN
ftr-332	3387	27	it	it	PRON
ftr-332	3387	28	held	hold	VERB
ftr-332	3387	29	that	that	SCONJ
ftr-332	3387	30	the	the	DET
ftr-332	3387	31	period	period	NOUN
ftr-332	3387	32	of	of	ADP
ftr-332	3387	33	limitations	limitation	NOUN
ftr-332	3387	34	was	be	AUX
ftr-332	3387	35	not	not	PART
ftr-332	3387	36	suspended	suspend	VERB
ftr-332	3387	37	.	.	PUNCT
ftr-332	3388	1	thus	thus	ADV
ftr-332	3388	2	,	,	PUNCT
ftr-332	3388	3	the	the	DET
ftr-332	3388	4	notice	notice	NOUN
ftr-332	3388	5	determining	determine	VERB
ftr-332	3388	6	that	that	SCONJ
ftr-332	3388	7	shockley	shockley	PROPN
ftr-332	3388	8	was	be	AUX
ftr-332	3388	9	subject	subject	ADJ
ftr-332	3388	10	to	to	ADP
ftr-332	3388	11	transferee	transferee	PROPN
ftr-332	3388	12	liability	liability	NOUN
ftr-332	3388	13	was	be	AUX
ftr-332	3388	14	invalid	invalid	ADJ
ftr-332	3388	15	because	because	SCONJ
ftr-332	3388	16	it	it	PRON
ftr-332	3388	17	was	be	AUX
ftr-332	3388	18	beyond	beyond	ADP
ftr-332	3388	19	the	the	DET
ftr-332	3388	20	period	period	NOUN
ftr-332	3388	21	of	of	ADP
ftr-332	3388	22	limitations	limitation	NOUN
ftr-332	3388	23	.	.	PUNCT
ftr-332	3389	1	because	because	SCONJ
ftr-332	3389	2	the	the	DET
ftr-332	3389	3	statute	statute	NOUN
ftr-332	3389	4	of	of	ADP
ftr-332	3389	5	limitations	limitation	NOUN
ftr-332	3389	6	was	be	AUX
ftr-332	3389	7	not	not	PART
ftr-332	3389	8	suspended	suspend	VERB
ftr-332	3389	9	by	by	ADP
ftr-332	3389	10	the	the	DET
ftr-332	3389	11	earlier	early	ADV
ftr-332	3389	12	invalid	invalid	ADJ
ftr-332	3389	13	notice	notice	NOUN
ftr-332	3389	14	and	and	CCONJ
ftr-332	3389	15	the	the	DET
ftr-332	3389	16	petition	petition	NOUN
ftr-332	3389	17	in	in	ADP
ftr-332	3389	18	response	response	NOUN
ftr-332	3389	19	to	to	ADP
ftr-332	3389	20	that	that	DET
ftr-332	3389	21	notice	notice	NOUN
ftr-332	3389	22	,	,	PUNCT
ftr-332	3389	23	the	the	DET
ftr-332	3389	24	period	period	NOUN
ftr-332	3389	25	of	of	ADP
ftr-332	3389	26	limitations	limitation	NOUN
ftr-332	3389	27	on	on	ADP
ftr-332	3389	28	transferee	transferee	PROPN
ftr-332	3389	29	liability	liability	NOUN
ftr-332	3389	30	under	under	ADP
ftr-332	3389	31	§	§	PROPN
ftr-332	3389	32	6901(c	6901(c	NUM
ftr-332	3389	33	)	)	PUNCT
ftr-332	3389	34	–	–	PUNCT
ftr-332	3389	35	one	one	NUM
ftr-332	3389	36	year	year	NOUN
ftr-332	3389	37	after	after	ADP
ftr-332	3389	38	the	the	DET
ftr-332	3389	39	expiration	expiration	NOUN
ftr-332	3389	40	of	of	ADP
ftr-332	3389	41	the	the	DET
ftr-332	3389	42	period	period	NOUN
ftr-332	3389	43	of	of	ADP
ftr-332	3389	44	limitation	limitation	NOUN
ftr-332	3389	45	for	for	ADP
ftr-332	3389	46	assessment	assessment	NOUN
ftr-332	3389	47	against	against	ADP
ftr-332	3389	48	the	the	DET
ftr-332	3389	49	transferor	transferor	NOUN
ftr-332	3389	50	–	–	PUNCT
ftr-332	3389	51	had	have	AUX
ftr-332	3389	52	expired	expire	VERB
ftr-332	3389	53	.	.	PUNCT
ftr-332	3390	1	e.	e.	PROPN
ftr-332	3390	2	statute	statute	PROPN
ftr-332	3390	3	of	of	ADP
ftr-332	3390	4	limitations	limitation	NOUN
ftr-332	3390	5	1	1	NUM
ftr-332	3390	6	.	.	PUNCT
ftr-332	3391	1	the	the	DET
ftr-332	3391	2	courts	court	NOUN
ftr-332	3391	3	hold	hold	VERB
ftr-332	3391	4	that	that	SCONJ
ftr-332	3391	5	overstating	overstate	VERB
ftr-332	3391	6	basis	basis	NOUN
ftr-332	3391	7	is	be	AUX
ftr-332	3391	8	not	not	PART
ftr-332	3391	9	the	the	DET
ftr-332	3391	10	same	same	ADJ
ftr-332	3391	11	as	as	ADP
ftr-332	3391	12	understating	understate	VERB
ftr-332	3391	13	gross	gross	ADJ
ftr-332	3391	14	income	income	NOUN
ftr-332	3391	15	,	,	PUNCT
ftr-332	3391	16	but	but	CCONJ
ftr-332	3391	17	the	the	DET
ftr-332	3391	18	treasury	treasury	PROPN
ftr-332	3391	19	department	department	PROPN
ftr-332	3391	20	ultimately	ultimately	ADV
ftr-332	3391	21	plays	play	VERB
ftr-332	3391	22	its	its	PRON
ftr-332	3391	23	trump	trump	NOUN
ftr-332	3391	24	card	card	NOUN
ftr-332	3391	25	by	by	ADP
ftr-332	3391	26	promulgating	promulgate	VERB
ftr-332	3391	27	regulations	regulation	NOUN
ftr-332	3391	28	.	.	PUNCT
ftr-332	3392	1	section	section	NOUN
ftr-332	3392	2	6501(e)(1	6501(e)(1	NOUN
ftr-332	3392	3	)	)	PUNCT
ftr-332	3392	4	extends	extend	VERB
ftr-332	3392	5	the	the	DET
ftr-332	3392	6	normal	normal	ADJ
ftr-332	3392	7	three	three	NUM
ftr-332	3392	8	-	-	PUNCT
ftr-332	3392	9	year	year	NOUN
ftr-332	3392	10	period	period	NOUN
ftr-332	3392	11	of	of	ADP
ftr-332	3392	12	limitations	limitation	NOUN
ftr-332	3392	13	to	to	ADP
ftr-332	3392	14	six	six	NUM
ftr-332	3392	15	years	year	NOUN
ftr-332	3392	16	if	if	SCONJ
ftr-332	3392	17	the	the	DET
ftr-332	3392	18	taxpayer	taxpayer	NOUN
ftr-332	3392	19	omits	omit	VERB
ftr-332	3392	20	from	from	ADP
ftr-332	3392	21	gross	gross	ADJ
ftr-332	3392	22	income	income	NOUN
ftr-332	3392	23	an	an	DET
ftr-332	3392	24	amount	amount	NOUN
ftr-332	3392	25	in	in	ADP
ftr-332	3392	26	excess	excess	NOUN
ftr-332	3392	27	of	of	ADP
ftr-332	3392	28	25	25	NUM
ftr-332	3392	29	percent	percent	NOUN
ftr-332	3392	30	of	of	ADP
ftr-332	3392	31	the	the	DET
ftr-332	3392	32	gross	gross	ADJ
ftr-332	3392	33	income	income	NOUN
ftr-332	3392	34	stated	state	VERB
ftr-332	3392	35	in	in	ADP
ftr-332	3392	36	the	the	DET
ftr-332	3392	37	return	return	NOUN
ftr-332	3392	38	.	.	PUNCT
ftr-332	3393	1	section	section	NOUN
ftr-332	3393	2	6229(c)(2	6229(c)(2	NOUN
ftr-332	3393	3	)	)	PUNCT
ftr-332	3393	4	provides	provide	VERB
ftr-332	3393	5	a	a	DET
ftr-332	3393	6	similar	similar	ADJ
ftr-332	3393	7	extension	extension	NOUN
ftr-332	3393	8	of	of	ADP
ftr-332	3393	9	the	the	DET
ftr-332	3393	10	statute	statute	NOUN
ftr-332	3393	11	of	of	ADP
ftr-332	3393	12	limitations	limitation	NOUN
ftr-332	3393	13	under	under	ADP
ftr-332	3393	14	§	§	PROPN
ftr-332	3393	15	6229(a	6229(a	NOUN
ftr-332	3393	16	)	)	PUNCT
ftr-332	3393	17	for	for	ADP
ftr-332	3393	18	assessments	assessment	NOUN
ftr-332	3393	19	arising	arise	VERB
ftr-332	3393	20	out	out	ADP
ftr-332	3393	21	of	of	ADP
ftr-332	3393	22	tefra	tefra	PROPN
ftr-332	3393	23	partnership	partnership	NOUN
ftr-332	3393	24	proceedings	proceeding	NOUN
ftr-332	3393	25	.	.	PUNCT
ftr-332	3394	1	a	a	DET
ftr-332	3394	2	critical	critical	ADJ
ftr-332	3394	3	question	question	NOUN
ftr-332	3394	4	is	be	AUX
ftr-332	3394	5	whether	whether	SCONJ
ftr-332	3394	6	the	the	DET
ftr-332	3394	7	six	six	NUM
ftr-332	3394	8	year	year	NOUN
ftr-332	3394	9	statute	statute	NOUN
ftr-332	3394	10	of	of	ADP
ftr-332	3394	11	limitations	limitation	NOUN
ftr-332	3394	12	applies	apply	VERB
ftr-332	3394	13	if	if	SCONJ
ftr-332	3394	14	the	the	DET
ftr-332	3394	15	taxpayer	taxpayer	NOUN
ftr-332	3394	16	overstates	overstate	VERB
ftr-332	3394	17	basis	basis	NOUN
ftr-332	3394	18	and	and	CCONJ
ftr-332	3394	19	as	as	SCONJ
ftr-332	3394	20	a	a	DET
ftr-332	3394	21	consequence	consequence	NOUN
ftr-332	3394	22	understates	understate	VERB
ftr-332	3394	23	gross	gross	ADJ
ftr-332	3394	24	income	income	NOUN
ftr-332	3394	25	.	.	PUNCT
ftr-332	3395	1	a.	a.	NOUN
ftr-332	3396	1	the	the	DET
ftr-332	3396	2	tax	tax	NOUN
ftr-332	3396	3	court	court	NOUN
ftr-332	3396	4	says	say	VERB
ftr-332	3396	5	overstating	overstate	VERB
ftr-332	3396	6	basis	basis	NOUN
ftr-332	3396	7	is	be	AUX
ftr-332	3396	8	not	not	PART
ftr-332	3396	9	the	the	DET
ftr-332	3396	10	same	same	ADJ
ftr-332	3396	11	as	as	ADP
ftr-332	3396	12	understating	understate	VERB
ftr-332	3396	13	gross	gross	ADJ
ftr-332	3396	14	income	income	NOUN
ftr-332	3396	15	.	.	PUNCT
ftr-332	3397	1	bakersfield	bakersfield	PROPN
ftr-332	3397	2	energy	energy	NOUN
ftr-332	3397	3	partners	partner	NOUN
ftr-332	3397	4	,	,	PUNCT
ftr-332	3397	5	lp	lp	PROPN
ftr-332	3397	6	v.	v.	PROPN
ftr-332	3397	7	commissioner	commissioner	NOUN
ftr-332	3397	8	,	,	PUNCT
ftr-332	3397	9	128	128	NUM
ftr-332	3397	10	t.c	t.c	PROPN
ftr-332	3397	11	.	.	PROPN
ftr-332	3397	12	207	207	NUM
ftr-332	3397	13	(	(	PUNCT
ftr-332	3397	14	6/14/07	6/14/07	NUM
ftr-332	3397	15	)	)	PUNCT
ftr-332	3397	16	.	.	PUNCT
ftr-332	3398	1	the	the	DET
ftr-332	3398	2	taxpayer	taxpayer	NOUN
ftr-332	3398	3	overstated	overstate	VERB
ftr-332	3398	4	basis	basis	NOUN
ftr-332	3398	5	,	,	PUNCT
ftr-332	3398	6	resulting	result	VERB
ftr-332	3398	7	in	in	ADP
ftr-332	3398	8	an	an	DET
ftr-332	3398	9	understatement	understatement	NOUN
ftr-332	3398	10	of	of	ADP
ftr-332	3398	11	§	§	PROPN
ftr-332	3398	12	1231	1231	NUM
ftr-332	3398	13	gain	gain	NOUN
ftr-332	3398	14	.	.	PUNCT
ftr-332	3399	1	looking	look	VERB
ftr-332	3399	2	to	to	ADP
ftr-332	3399	3	supreme	supreme	PROPN
ftr-332	3399	4	court	court	PROPN
ftr-332	3399	5	precedent	precedent	NOUN
ftr-332	3399	6	under	under	ADP
ftr-332	3399	7	the	the	DET
ftr-332	3399	8	statutory	statutory	ADJ
ftr-332	3399	9	predecessor	predecessor	NOUN
ftr-332	3399	10	of	of	ADP
ftr-332	3399	11	§	§	PROPN
ftr-332	3399	12	6501(e	6501(e	ADP
ftr-332	3399	13	)	)	PUNCT
ftr-332	3399	14	in	in	ADP
ftr-332	3399	15	the	the	DET
ftr-332	3399	16	1939	1939	NUM
ftr-332	3399	17	code	code	NOUN
ftr-332	3399	18	(	(	PUNCT
ftr-332	3399	19	colony	colony	PROPN
ftr-332	3399	20	,	,	PUNCT
ftr-332	3399	21	inc	inc	PROPN
ftr-332	3399	22	.	.	PROPN
ftr-332	3400	1	v.	v.	PROPN
ftr-332	3400	2	commissioner	commissioner	PROPN
ftr-332	3400	3	,	,	PUNCT
ftr-332	3400	4	357	357	NUM
ftr-332	3400	5	u.s	u.s	PROPN
ftr-332	3400	6	.	.	PROPN
ftr-332	3400	7	28	28	NUM
ftr-332	3400	8	(	(	PUNCT
ftr-332	3400	9	1958	1958	NUM
ftr-332	3400	10	)	)	PUNCT
ftr-332	3400	11	)	)	PUNCT
ftr-332	3400	12	,	,	PUNCT
ftr-332	3400	13	from	from	ADP
ftr-332	3400	14	which	which	PRON
ftr-332	3400	15	the	the	DET
ftr-332	3400	16	six	six	NUM
ftr-332	3400	17	-	-	PUNCT
ftr-332	3400	18	year	year	NOUN
ftr-332	3400	19	statute	statute	NOUN
ftr-332	3400	20	of	of	ADP
ftr-332	3400	21	limitations	limitation	NOUN
ftr-332	3400	22	in	in	ADP
ftr-332	3400	23	§	§	PROPN
ftr-332	3400	24	6229(c)(2	6229(c)(2	NUM
ftr-332	3400	25	)	)	PUNCT
ftr-332	3400	26	is	be	AUX
ftr-332	3400	27	derived	derive	VERB
ftr-332	3400	28	and	and	CCONJ
ftr-332	3400	29	to	to	PART
ftr-332	3400	30	which	which	PRON
ftr-332	3400	31	it	it	PRON
ftr-332	3400	32	is	be	AUX
ftr-332	3400	33	analogous	analogous	ADJ
ftr-332	3400	34	,	,	PUNCT
ftr-332	3400	35	the	the	DET
ftr-332	3400	36	tax	tax	NOUN
ftr-332	3400	37	court	court	NOUN
ftr-332	3400	38	concluded	conclude	VERB
ftr-332	3400	39	that	that	SCONJ
ftr-332	3400	40	this	this	DET
ftr-332	3400	41	understated	understate	VERB
ftr-332	3400	42	gain	gain	NOUN
ftr-332	3400	43	was	be	AUX
ftr-332	3400	44	not	not	PART
ftr-332	3400	45	an	an	DET
ftr-332	3400	46	omission	omission	NOUN
ftr-332	3400	47	of	of	ADP
ftr-332	3400	48	―gross	―gross	ADP
ftr-332	3400	49	income‖	income‖	PROPN
ftr-332	3400	50	that	that	PRON
ftr-332	3400	51	would	would	AUX
ftr-332	3400	52	invoke	invoke	VERB
ftr-332	3400	53	the	the	DET
ftr-332	3400	54	six	six	NUM
ftr-332	3400	55	-	-	PUNCT
ftr-332	3400	56	year	year	NOUN
ftr-332	3400	57	statute	statute	NOUN
ftr-332	3400	58	of	of	ADP
ftr-332	3400	59	limitations	limitation	NOUN
ftr-332	3400	60	under	under	ADP
ftr-332	3400	61	§	§	PROPN
ftr-332	3400	62	6229(c)(2	6229(c)(2	NUM
ftr-332	3400	63	)	)	PUNCT
ftr-332	3400	64	applicable	applicable	ADJ
ftr-332	3400	65	to	to	ADP
ftr-332	3400	66	partnership	partnership	NOUN
ftr-332	3400	67	audits	audits	NOUN
ftr-332	3400	68	.	.	PUNCT
ftr-332	3401	1	2012	2012	NUM
ftr-332	3401	2	]	]	PUNCT
ftr-332	3401	3	recent	recent	ADJ
ftr-332	3401	4	developments	development	NOUN
ftr-332	3401	5	in	in	ADP
ftr-332	3401	6	federal	federal	ADJ
ftr-332	3401	7	income	income	NOUN
ftr-332	3401	8	taxation	taxation	NOUN
ftr-332	3401	9	351	351	NUM
ftr-332	3401	10	b.	b.	NOUN
ftr-332	3401	11	the	the	DET
ftr-332	3401	12	ninth	ninth	ADJ
ftr-332	3401	13	circuit	circuit	NOUN
ftr-332	3401	14	likes	like	VERB
ftr-332	3401	15	the	the	DET
ftr-332	3401	16	way	way	NOUN
ftr-332	3401	17	the	the	DET
ftr-332	3401	18	tax	tax	NOUN
ftr-332	3401	19	court	court	NOUN
ftr-332	3401	20	thinks	think	VERB
ftr-332	3401	21	:	:	PUNCT
ftr-332	3401	22	bakersfield	bakersfield	PROPN
ftr-332	3401	23	energy	energy	NOUN
ftr-332	3401	24	partners	partner	NOUN
ftr-332	3401	25	is	be	AUX
ftr-332	3401	26	affirmed	affirm	VERB
ftr-332	3401	27	.	.	PUNCT
ftr-332	3402	1	bakersfield	bakersfield	PROPN
ftr-332	3402	2	energy	energy	NOUN
ftr-332	3402	3	partners	partner	NOUN
ftr-332	3402	4	,	,	PUNCT
ftr-332	3402	5	lp	lp	PROPN
ftr-332	3402	6	v.	v.	PROPN
ftr-332	3402	7	commissioner	commissioner	NOUN
ftr-332	3402	8	,	,	PUNCT
ftr-332	3402	9	568	568	NUM
ftr-332	3402	10	f.3d	f.3d	NUM
ftr-332	3402	11	767	767	NUM
ftr-332	3402	12	(	(	PUNCT
ftr-332	3402	13	9th	9th	ADJ
ftr-332	3402	14	cir	cir	NOUN
ftr-332	3402	15	.	.	PUNCT
ftr-332	3403	1	6/17/09	6/17/09	NUM
ftr-332	3403	2	)	)	PUNCT
ftr-332	3403	3	.	.	PUNCT
ftr-332	3404	1	the	the	DET
ftr-332	3404	2	ninth	ninth	ADJ
ftr-332	3404	3	circuit	circuit	NOUN
ftr-332	3404	4	affirmed	affirm	VERB
ftr-332	3404	5	the	the	DET
ftr-332	3404	6	tax	tax	NOUN
ftr-332	3404	7	court	court	NOUN
ftr-332	3404	8	on	on	ADP
ftr-332	3404	9	the	the	DET
ftr-332	3404	10	grounds	ground	NOUN
ftr-332	3404	11	that	that	SCONJ
ftr-332	3404	12	the	the	DET
ftr-332	3404	13	language	language	NOUN
ftr-332	3404	14	at	at	ADP
ftr-332	3404	15	issue	issue	NOUN
ftr-332	3404	16	in	in	ADP
ftr-332	3404	17	the	the	DET
ftr-332	3404	18	instant	instant	ADJ
ftr-332	3404	19	case	case	NOUN
ftr-332	3404	20	was	be	AUX
ftr-332	3404	21	the	the	DET
ftr-332	3404	22	same	same	ADJ
ftr-332	3404	23	as	as	ADP
ftr-332	3404	24	the	the	DET
ftr-332	3404	25	statutory	statutory	ADJ
ftr-332	3404	26	language	language	NOUN
ftr-332	3404	27	interpreted	interpret	VERB
ftr-332	3404	28	in	in	ADP
ftr-332	3404	29	colony	colony	NOUN
ftr-332	3404	30	.	.	PUNCT
ftr-332	3405	1	the	the	DET
ftr-332	3405	2	court	court	NOUN
ftr-332	3405	3	noted	note	VERB
ftr-332	3405	4	,	,	PUNCT
ftr-332	3405	5	however	however	ADV
ftr-332	3405	6	,	,	PUNCT
ftr-332	3405	7	that	that	SCONJ
ftr-332	3405	8	―[t]he	―[t]he	ADJ
ftr-332	3405	9	irs‘s	irs‘s	NOUN
ftr-332	3405	10	interpretation	interpretation	NOUN
ftr-332	3405	11	of	of	ADP
ftr-332	3405	12	§	§	PROPN
ftr-332	3405	13	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3405	14	)	)	PUNCT
ftr-332	3405	15	is	be	AUX
ftr-332	3405	16	reasonable.‖	reasonable.‖	NOUN
ftr-332	3405	17	c.	c.	NOUN
ftr-332	3405	18	and	and	CCONJ
ftr-332	3405	19	a	a	DET
ftr-332	3405	20	judge	judge	NOUN
ftr-332	3405	21	of	of	ADP
ftr-332	3405	22	the	the	DET
ftr-332	3405	23	court	court	NOUN
ftr-332	3405	24	of	of	ADP
ftr-332	3405	25	federal	federal	ADJ
ftr-332	3405	26	claims	claim	NOUN
ftr-332	3405	27	agrees	agree	VERB
ftr-332	3405	28	.	.	PUNCT
ftr-332	3406	1	grapevine	grapevine	NOUN
ftr-332	3406	2	imports	import	NOUN
ftr-332	3406	3	,	,	PUNCT
ftr-332	3406	4	ltd	ltd	PROPN
ftr-332	3406	5	v.	v.	PROPN
ftr-332	3406	6	united	united	PROPN
ftr-332	3406	7	states	states	PROPN
ftr-332	3406	8	,	,	PUNCT
ftr-332	3406	9	77	77	NUM
ftr-332	3406	10	fed	fed	PROPN
ftr-332	3406	11	.	.	PUNCT
ftr-332	3407	1	cl	cl	NOUN
ftr-332	3407	2	.	.	PUNCT
ftr-332	3408	1	505	505	NUM
ftr-332	3408	2	(	(	PUNCT
ftr-332	3408	3	7/17/07	7/17/07	NUM
ftr-332	3408	4	)	)	PUNCT
ftr-332	3408	5	,	,	PUNCT
ftr-332	3408	6	rev’d	rev’d	NOUN
ftr-332	3408	7	,	,	PUNCT
ftr-332	3408	8	636	636	NUM
ftr-332	3408	9	f.3d	f.3d	NUM
ftr-332	3408	10	1368	1368	NUM
ftr-332	3408	11	(	(	PUNCT
ftr-332	3408	12	fed	fed	PROPN
ftr-332	3408	13	.	.	PUNCT
ftr-332	3408	14	cir	cir	PROPN
ftr-332	3408	15	.	.	PUNCT
ftr-332	3409	1	3/11/11	3/11/11	NUM
ftr-332	3409	2	)	)	PUNCT
ftr-332	3409	3	.	.	PUNCT
ftr-332	3410	1	in	in	ADP
ftr-332	3410	2	a	a	DET
ftr-332	3410	3	tefra	tefra	PROPN
ftr-332	3410	4	partnership	partnership	NOUN
ftr-332	3410	5	tax	tax	NOUN
ftr-332	3410	6	shelter	shelter	NOUN
ftr-332	3410	7	case	case	NOUN
ftr-332	3410	8	,	,	PUNCT
ftr-332	3410	9	the	the	DET
ftr-332	3410	10	court	court	NOUN
ftr-332	3410	11	of	of	ADP
ftr-332	3410	12	federal	federal	ADJ
ftr-332	3410	13	claims	claim	NOUN
ftr-332	3410	14	(	(	PUNCT
ftr-332	3410	15	judge	judge	NOUN
ftr-332	3410	16	allegra	allegra	PROPN
ftr-332	3410	17	)	)	PUNCT
ftr-332	3410	18	held	hold	VERB
ftr-332	3410	19	that	that	SCONJ
ftr-332	3410	20	the	the	DET
ftr-332	3410	21	§	§	PROPN
ftr-332	3410	22	6501(e	6501(e	ADJ
ftr-332	3410	23	)	)	PUNCT
ftr-332	3410	24	six	six	NUM
ftr-332	3410	25	-	-	PUNCT
ftr-332	3410	26	year	year	NOUN
ftr-332	3410	27	statute	statute	NOUN
ftr-332	3410	28	of	of	ADP
ftr-332	3410	29	limitations	limitation	NOUN
ftr-332	3410	30	does	do	AUX
ftr-332	3410	31	not	not	PART
ftr-332	3410	32	apply	apply	VERB
ftr-332	3410	33	to	to	ADP
ftr-332	3410	34	basis	basis	NOUN
ftr-332	3410	35	overstatements	overstatement	NOUN
ftr-332	3410	36	,	,	PUNCT
ftr-332	3410	37	citing	cite	VERB
ftr-332	3410	38	colony	colony	NOUN
ftr-332	3410	39	,	,	PUNCT
ftr-332	3410	40	inc	inc	PROPN
ftr-332	3410	41	.	.	PROPN
ftr-332	3411	1	v.	v.	PROPN
ftr-332	3411	2	commissioner	commissioner	PROPN
ftr-332	3411	3	,	,	PUNCT
ftr-332	3411	4	357	357	NUM
ftr-332	3411	5	u.s	u.s	PROPN
ftr-332	3411	6	.	.	PROPN
ftr-332	3411	7	28	28	NUM
ftr-332	3411	8	(	(	PUNCT
ftr-332	3411	9	1958	1958	NUM
ftr-332	3411	10	)	)	PUNCT
ftr-332	3411	11	.	.	PUNCT
ftr-332	3412	1	section	section	NOUN
ftr-332	3412	2	6501(e	6501(e	NUM
ftr-332	3412	3	)	)	PUNCT
ftr-332	3412	4	,	,	PUNCT
ftr-332	3412	5	rather	rather	ADV
ftr-332	3412	6	than	than	ADP
ftr-332	3412	7	§	§	PROPN
ftr-332	3412	8	6229(c)(2	6229(c)(2	NUM
ftr-332	3412	9	)	)	PUNCT
ftr-332	3412	10	as	as	ADP
ftr-332	3412	11	in	in	ADP
ftr-332	3412	12	bakersfield	bakersfield	PROPN
ftr-332	3412	13	energy	energy	NOUN
ftr-332	3412	14	partners	partner	NOUN
ftr-332	3412	15	,	,	PUNCT
ftr-332	3412	16	lp	lp	ADV
ftr-332	3412	17	,	,	PUNCT
ftr-332	3412	18	applied	apply	VERB
ftr-332	3412	19	because	because	SCONJ
ftr-332	3412	20	in	in	ADP
ftr-332	3412	21	earlier	early	ADJ
ftr-332	3412	22	proceedings	proceeding	NOUN
ftr-332	3412	23	in	in	ADP
ftr-332	3412	24	the	the	DET
ftr-332	3412	25	instant	instant	ADJ
ftr-332	3412	26	case	case	NOUN
ftr-332	3412	27	(	(	PUNCT
ftr-332	3412	28	71	71	NUM
ftr-332	3412	29	fed	fed	PROPN
ftr-332	3412	30	.	.	PUNCT
ftr-332	3413	1	cl	cl	NOUN
ftr-332	3413	2	.	.	PUNCT
ftr-332	3414	1	324	324	NUM
ftr-332	3414	2	(	(	PUNCT
ftr-332	3414	3	2006	2006	NUM
ftr-332	3414	4	)	)	PUNCT
ftr-332	3414	5	)	)	PUNCT
ftr-332	3414	6	,	,	PUNCT
ftr-332	3414	7	the	the	DET
ftr-332	3414	8	court	court	NOUN
ftr-332	3414	9	had	have	AUX
ftr-332	3414	10	held	hold	VERB
ftr-332	3414	11	that	that	SCONJ
ftr-332	3414	12	§	§	PROPN
ftr-332	3414	13	6229	6229	NUM
ftr-332	3414	14	did	do	AUX
ftr-332	3414	15	not	not	PART
ftr-332	3414	16	create	create	VERB
ftr-332	3414	17	an	an	DET
ftr-332	3414	18	independent	independent	ADJ
ftr-332	3414	19	statute	statute	NOUN
ftr-332	3414	20	of	of	ADP
ftr-332	3414	21	limitations	limitation	NOUN
ftr-332	3414	22	,	,	PUNCT
ftr-332	3414	23	but	but	CCONJ
ftr-332	3414	24	instead	instead	ADV
ftr-332	3414	25	only	only	ADV
ftr-332	3414	26	provides	provide	VERB
ftr-332	3414	27	a	a	DET
ftr-332	3414	28	minimum	minimum	ADJ
ftr-332	3414	29	period	period	NOUN
ftr-332	3414	30	for	for	ADP
ftr-332	3414	31	assessment	assessment	NOUN
ftr-332	3414	32	for	for	ADP
ftr-332	3414	33	partnership	partnership	NOUN
ftr-332	3414	34	items	item	NOUN
ftr-332	3414	35	that	that	PRON
ftr-332	3414	36	could	could	AUX
ftr-332	3414	37	extend	extend	VERB
ftr-332	3414	38	the	the	DET
ftr-332	3414	39	§	§	PROPN
ftr-332	3414	40	6501	6501	NUM
ftr-332	3414	41	statute	statute	NOUN
ftr-332	3414	42	of	of	ADP
ftr-332	3414	43	limitations	limitation	NOUN
ftr-332	3414	44	,	,	PUNCT
ftr-332	3414	45	and	and	CCONJ
ftr-332	3414	46	because	because	SCONJ
ftr-332	3414	47	the	the	DET
ftr-332	3414	48	fpaa	fpaa	NOUN
ftr-332	3414	49	was	be	AUX
ftr-332	3414	50	sent	send	VERB
ftr-332	3414	51	within	within	ADP
ftr-332	3414	52	this	this	DET
ftr-332	3414	53	six	six	NUM
ftr-332	3414	54	-	-	PUNCT
ftr-332	3414	55	year	year	NOUN
ftr-332	3414	56	statute	statute	NOUN
ftr-332	3414	57	of	of	ADP
ftr-332	3414	58	limitations	limitation	NOUN
ftr-332	3414	59	under	under	ADP
ftr-332	3414	60	§	§	PROPN
ftr-332	3414	61	6229(d	6229(d	NOUN
ftr-332	3414	62	)	)	PUNCT
ftr-332	3414	63	the	the	DET
ftr-332	3414	64	statute	statute	NOUN
ftr-332	3414	65	of	of	ADP
ftr-332	3414	66	limitations	limitation	NOUN
ftr-332	3414	67	with	with	ADP
ftr-332	3414	68	respect	respect	NOUN
ftr-332	3414	69	to	to	ADP
ftr-332	3414	70	the	the	DET
ftr-332	3414	71	partners	partner	NOUN
ftr-332	3414	72	was	be	AUX
ftr-332	3414	73	suspended	suspend	VERB
ftr-332	3414	74	.	.	PUNCT
ftr-332	3415	1	d.	d.	PROPN
ftr-332	3415	2	but	but	CCONJ
ftr-332	3415	3	a	a	DET
ftr-332	3415	4	district	district	NOUN
ftr-332	3415	5	court	court	NOUN
ftr-332	3415	6	in	in	ADP
ftr-332	3415	7	florida	florida	PROPN
ftr-332	3415	8	disagrees	disagree	VERB
ftr-332	3415	9	.	.	PUNCT
ftr-332	3416	1	brandon	brandon	PROPN
ftr-332	3416	2	ridge	ridge	PROPN
ftr-332	3416	3	partners	partners	PROPN
ftr-332	3416	4	v.	v.	ADP
ftr-332	3416	5	united	united	PROPN
ftr-332	3416	6	states	states	PROPN
ftr-332	3416	7	,	,	PUNCT
ftr-332	3416	8	100	100	NUM
ftr-332	3416	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	3416	10	2007	2007	NUM
ftr-332	3416	11	-	-	SYM
ftr-332	3416	12	5347	5347	NUM
ftr-332	3416	13	(	(	PUNCT
ftr-332	3416	14	m.d	m.d	PROPN
ftr-332	3416	15	.	.	PROPN
ftr-332	3416	16	fla	fla	PROPN
ftr-332	3416	17	.	.	PUNCT
ftr-332	3417	1	7/30/07	7/30/07	NUM
ftr-332	3417	2	)	)	PUNCT
ftr-332	3417	3	.	.	PUNCT
ftr-332	3418	1	the	the	DET
ftr-332	3418	2	court	court	NOUN
ftr-332	3418	3	refused	refuse	VERB
ftr-332	3418	4	to	to	PART
ftr-332	3418	5	follow	follow	VERB
ftr-332	3418	6	bakersfield	bakersfield	PROPN
ftr-332	3418	7	energy	energy	NOUN
ftr-332	3418	8	partners	partner	NOUN
ftr-332	3418	9	and	and	CCONJ
ftr-332	3418	10	grapevine	grapevine	NOUN
ftr-332	3418	11	imports	import	NOUN
ftr-332	3418	12	and	and	CCONJ
ftr-332	3418	13	held	hold	VERB
ftr-332	3418	14	that	that	SCONJ
ftr-332	3418	15	the	the	DET
ftr-332	3418	16	§	§	PROPN
ftr-332	3418	17	6501(e	6501(e	ADJ
ftr-332	3418	18	)	)	PUNCT
ftr-332	3418	19	six	six	NUM
ftr-332	3418	20	-	-	PUNCT
ftr-332	3418	21	year	year	NOUN
ftr-332	3418	22	statute	statute	NOUN
ftr-332	3418	23	of	of	ADP
ftr-332	3418	24	limitations	limitation	NOUN
ftr-332	3418	25	does	do	AUX
ftr-332	3418	26	apply	apply	VERB
ftr-332	3418	27	to	to	ADP
ftr-332	3418	28	basis	basis	NOUN
ftr-332	3418	29	overstatements	overstatement	NOUN
ftr-332	3418	30	.	.	PUNCT
ftr-332	3419	1	the	the	DET
ftr-332	3419	2	court	court	NOUN
ftr-332	3419	3	reasoned	reason	VERB
ftr-332	3419	4	that	that	SCONJ
ftr-332	3419	5	as	as	ADP
ftr-332	3419	6	a	a	DET
ftr-332	3419	7	result	result	NOUN
ftr-332	3419	8	of	of	ADP
ftr-332	3419	9	subsequent	subsequent	ADJ
ftr-332	3419	10	amendments	amendment	NOUN
ftr-332	3419	11	to	to	ADP
ftr-332	3419	12	the	the	DET
ftr-332	3419	13	relevant	relevant	ADJ
ftr-332	3419	14	code	code	NOUN
ftr-332	3419	15	sections	section	NOUN
ftr-332	3419	16	,	,	PUNCT
ftr-332	3419	17	the	the	DET
ftr-332	3419	18	application	application	NOUN
ftr-332	3419	19	of	of	ADP
ftr-332	3419	20	colony	colony	NOUN
ftr-332	3419	21	,	,	PUNCT
ftr-332	3419	22	inc	inc	PROPN
ftr-332	3419	23	.	.	PROPN
ftr-332	3420	1	v.	v.	PROPN
ftr-332	3420	2	commissioner	commissioner	PROPN
ftr-332	3420	3	,	,	PUNCT
ftr-332	3420	4	357	357	NUM
ftr-332	3420	5	u.s	u.s	PROPN
ftr-332	3420	6	.	.	PROPN
ftr-332	3420	7	28	28	NUM
ftr-332	3420	8	(	(	PUNCT
ftr-332	3420	9	1958	1958	NUM
ftr-332	3420	10	)	)	PUNCT
ftr-332	3420	11	is	be	AUX
ftr-332	3420	12	limited	limit	VERB
ftr-332	3420	13	to	to	ADP
ftr-332	3420	14	situations	situation	NOUN
ftr-332	3420	15	described	describe	VERB
ftr-332	3420	16	in	in	ADP
ftr-332	3420	17	§	§	PROPN
ftr-332	3420	18	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-332	3420	19	)	)	PUNCT
ftr-332	3420	20	,	,	PUNCT
ftr-332	3420	21	which	which	PRON
ftr-332	3420	22	applies	apply	VERB
ftr-332	3420	23	to	to	ADP
ftr-332	3420	24	trade	trade	NOUN
ftr-332	3420	25	or	or	CCONJ
ftr-332	3420	26	business	business	NOUN
ftr-332	3420	27	sales	sale	NOUN
ftr-332	3420	28	of	of	ADP
ftr-332	3420	29	goods	good	NOUN
ftr-332	3420	30	or	or	CCONJ
ftr-332	3420	31	services	service	NOUN
ftr-332	3420	32	.	.	PUNCT
ftr-332	3421	1	[	[	X
ftr-332	3421	2	―in	―in	NOUN
ftr-332	3421	3	the	the	DET
ftr-332	3421	4	case	case	NOUN
ftr-332	3421	5	of	of	ADP
ftr-332	3421	6	a	a	DET
ftr-332	3421	7	trade	trade	NOUN
ftr-332	3421	8	or	or	CCONJ
ftr-332	3421	9	business	business	NOUN
ftr-332	3421	10	,	,	PUNCT
ftr-332	3421	11	the	the	DET
ftr-332	3421	12	term	term	NOUN
ftr-332	3421	13	―gross	―gross	ADP
ftr-332	3421	14	income‖	income‖	PUNCT
ftr-332	3421	15	means	mean	VERB
ftr-332	3421	16	the	the	DET
ftr-332	3421	17	total	total	NOUN
ftr-332	3421	18	of	of	ADP
ftr-332	3421	19	the	the	DET
ftr-332	3421	20	amounts	amount	NOUN
ftr-332	3421	21	received	receive	VERB
ftr-332	3421	22	or	or	CCONJ
ftr-332	3421	23	accrued	accrue	VERB
ftr-332	3421	24	from	from	ADP
ftr-332	3421	25	the	the	DET
ftr-332	3421	26	sale	sale	NOUN
ftr-332	3421	27	of	of	ADP
ftr-332	3421	28	goods	good	NOUN
ftr-332	3421	29	or	or	CCONJ
ftr-332	3421	30	services	service	NOUN
ftr-332	3421	31	(	(	PUNCT
ftr-332	3421	32	if	if	SCONJ
ftr-332	3421	33	such	such	ADJ
ftr-332	3421	34	amounts	amount	NOUN
ftr-332	3421	35	are	be	AUX
ftr-332	3421	36	required	require	VERB
ftr-332	3421	37	to	to	PART
ftr-332	3421	38	be	be	AUX
ftr-332	3421	39	shown	show	VERB
ftr-332	3421	40	on	on	ADP
ftr-332	3421	41	the	the	DET
ftr-332	3421	42	return	return	NOUN
ftr-332	3421	43	)	)	PUNCT
ftr-332	3421	44	prior	prior	ADV
ftr-332	3421	45	to	to	ADP
ftr-332	3421	46	diminution	diminution	NOUN
ftr-332	3421	47	by	by	ADP
ftr-332	3421	48	the	the	DET
ftr-332	3421	49	cost	cost	NOUN
ftr-332	3421	50	of	of	ADP
ftr-332	3421	51	such	such	ADJ
ftr-332	3421	52	sales	sale	NOUN
ftr-332	3421	53	or	or	CCONJ
ftr-332	3421	54	services.‖	services.‖	NOUN
ftr-332	3421	55	]	]	PUNCT
ftr-332	3421	56	the	the	DET
ftr-332	3421	57	court	court	NOUN
ftr-332	3421	58	reasoned	reason	VERB
ftr-332	3421	59	that	that	SCONJ
ftr-332	3421	60	to	to	PART
ftr-332	3421	61	conclude	conclude	VERB
ftr-332	3421	62	otherwise	otherwise	ADV
ftr-332	3421	63	would	would	AUX
ftr-332	3421	64	render	render	VERB
ftr-332	3421	65	§	§	PROPN
ftr-332	3421	66	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-332	3421	67	)	)	PUNCT
ftr-332	3421	68	superfluous	superfluous	ADJ
ftr-332	3421	69	.	.	PUNCT
ftr-332	3422	1	because	because	SCONJ
ftr-332	3422	2	the	the	DET
ftr-332	3422	3	transaction	transaction	NOUN
ftr-332	3422	4	at	at	ADP
ftr-332	3422	5	issue	issue	NOUN
ftr-332	3422	6	was	be	AUX
ftr-332	3422	7	the	the	DET
ftr-332	3422	8	partnership‘s	partnership‘s	PROPN
ftr-332	3422	9	sale	sale	NOUN
ftr-332	3422	10	of	of	ADP
ftr-332	3422	11	stock	stock	NOUN
ftr-332	3422	12	,	,	PUNCT
ftr-332	3422	13	which	which	PRON
ftr-332	3422	14	was	be	AUX
ftr-332	3422	15	not	not	PART
ftr-332	3422	16	a	a	DET
ftr-332	3422	17	business	business	NOUN
ftr-332	3422	18	sale	sale	NOUN
ftr-332	3422	19	of	of	ADP
ftr-332	3422	20	goods	good	NOUN
ftr-332	3422	21	or	or	CCONJ
ftr-332	3422	22	services	service	NOUN
ftr-332	3422	23	,	,	PUNCT
ftr-332	3422	24	the	the	DET
ftr-332	3422	25	gross	gross	ADJ
ftr-332	3422	26	receipts	receipt	NOUN
ftr-332	3422	27	test	test	NOUN
ftr-332	3422	28	did	do	AUX
ftr-332	3422	29	not	not	PART
ftr-332	3422	30	apply	apply	VERB
ftr-332	3422	31	.	.	PUNCT
ftr-332	3423	1	on	on	ADP
ftr-332	3423	2	the	the	DET
ftr-332	3423	3	facts	fact	NOUN
ftr-332	3423	4	,	,	PUNCT
ftr-332	3423	5	the	the	DET
ftr-332	3423	6	partners	partner	NOUN
ftr-332	3423	7	and	and	CCONJ
ftr-332	3423	8	partnership	partnership	NOUN
ftr-332	3423	9	returns	return	NOUN
ftr-332	3423	10	(	(	PUNCT
ftr-332	3423	11	and	and	CCONJ
ftr-332	3423	12	statements	statement	NOUN
ftr-332	3423	13	attached	attach	VERB
ftr-332	3423	14	thereto	thereto	VERB
ftr-332	3423	15	)	)	PUNCT
ftr-332	3423	16	,	,	PUNCT
ftr-332	3423	17	taken	take	VERB
ftr-332	3423	18	together	together	ADV
ftr-332	3423	19	―failed	―faile	VERB
ftr-332	3423	20	to	to	PART
ftr-332	3423	21	adequately	adequately	ADV
ftr-332	3423	22	apprise	apprise	VERB
ftr-332	3423	23	the	the	DET
ftr-332	3423	24	irs	irs	PROPN
ftr-332	3423	25	of	of	ADP
ftr-332	3423	26	the	the	DET
ftr-332	3423	27	true	true	ADJ
ftr-332	3423	28	amount	amount	NOUN
ftr-332	3423	29	of	of	ADP
ftr-332	3423	30	gain	gain	NOUN
ftr-332	3423	31	on	on	ADP
ftr-332	3423	32	the	the	DET
ftr-332	3423	33	sale	sale	NOUN
ftr-332	3423	34	of	of	ADP
ftr-332	3423	35	the	the	DET
ftr-332	3423	36	...	...	PUNCT
ftr-332	3423	37	stock.‖	stock.‖	PROPN
ftr-332	3423	38	thus	thus	ADV
ftr-332	3423	39	,	,	PUNCT
ftr-332	3423	40	the	the	DET
ftr-332	3423	41	partnership	partnership	NOUN
ftr-332	3423	42	did	do	AUX
ftr-332	3423	43	not	not	PART
ftr-332	3423	44	show	show	VERB
ftr-332	3423	45	that	that	SCONJ
ftr-332	3423	46	the	the	DET
ftr-332	3423	47	extended	extended	ADJ
ftr-332	3423	48	limitations	limitation	NOUN
ftr-332	3423	49	period	period	NOUN
ftr-332	3423	50	was	be	AUX
ftr-332	3423	51	inapplicable	inapplicable	ADJ
ftr-332	3423	52	.	.	PUNCT
ftr-332	3424	1	352	352	NUM
ftr-332	3424	2	florida	florida	PROPN
ftr-332	3424	3	tax	tax	NOUN
ftr-332	3424	4	review	review	NOUN
ftr-332	3424	5	[	[	X
ftr-332	3424	6	vol	vol	NOUN
ftr-332	3424	7	.	.	PUNCT
ftr-332	3425	1	12:5	12:5	NUM
ftr-332	3425	2	e.	e.	PROPN
ftr-332	3425	3	and	and	CCONJ
ftr-332	3425	4	a	a	DET
ftr-332	3425	5	different	different	ADJ
ftr-332	3425	6	judge	judge	NOUN
ftr-332	3425	7	of	of	ADP
ftr-332	3425	8	the	the	DET
ftr-332	3425	9	court	court	NOUN
ftr-332	3425	10	of	of	ADP
ftr-332	3425	11	federal	federal	ADJ
ftr-332	3425	12	claims	claim	NOUN
ftr-332	3425	13	agrees	agree	VERB
ftr-332	3425	14	with	with	ADP
ftr-332	3425	15	the	the	DET
ftr-332	3425	16	district	district	NOUN
ftr-332	3425	17	court	court	NOUN
ftr-332	3425	18	in	in	ADP
ftr-332	3425	19	florida	florida	PROPN
ftr-332	3425	20	and	and	CCONJ
ftr-332	3425	21	disagrees	disagree	VERB
ftr-332	3425	22	with	with	ADP
ftr-332	3425	23	the	the	DET
ftr-332	3425	24	prior	prior	ADJ
ftr-332	3425	25	court	court	NOUN
ftr-332	3425	26	of	of	ADP
ftr-332	3425	27	federal	federal	ADJ
ftr-332	3425	28	claims	claim	NOUN
ftr-332	3425	29	opinion	opinion	NOUN
ftr-332	3425	30	by	by	ADP
ftr-332	3425	31	a	a	DET
ftr-332	3425	32	different	different	ADJ
ftr-332	3425	33	judge	judge	NOUN
ftr-332	3425	34	in	in	ADP
ftr-332	3425	35	grapevine	grapevine	NOUN
ftr-332	3425	36	imports	import	NOUN
ftr-332	3425	37	.	.	PUNCT
ftr-332	3426	1	salman	salman	PROPN
ftr-332	3426	2	ranch	ranch	PROPN
ftr-332	3426	3	ltd	ltd	PROPN
ftr-332	3426	4	.	.	PROPN
ftr-332	3427	1	v.	v.	PROPN
ftr-332	3427	2	united	united	PROPN
ftr-332	3427	3	states	states	PROPN
ftr-332	3427	4	,	,	PUNCT
ftr-332	3427	5	79	79	NUM
ftr-332	3427	6	fed	feed	VERB
ftr-332	3427	7	.	.	PUNCT
ftr-332	3428	1	cl	cl	NOUN
ftr-332	3428	2	.	.	PUNCT
ftr-332	3429	1	189	189	NUM
ftr-332	3429	2	(	(	PUNCT
ftr-332	3429	3	11/9/07	11/9/07	NUM
ftr-332	3429	4	)	)	PUNCT
ftr-332	3429	5	.	.	PUNCT
ftr-332	3430	1	the	the	DET
ftr-332	3430	2	court	court	NOUN
ftr-332	3430	3	(	(	PUNCT
ftr-332	3430	4	judge	judge	PROPN
ftr-332	3430	5	miller	miller	PROPN
ftr-332	3430	6	)	)	PUNCT
ftr-332	3430	7	refused	refuse	VERB
ftr-332	3430	8	to	to	PART
ftr-332	3430	9	follow	follow	VERB
ftr-332	3430	10	bakersfield	bakersfield	PROPN
ftr-332	3430	11	energy	energy	NOUN
ftr-332	3430	12	partners	partner	NOUN
ftr-332	3430	13	and	and	CCONJ
ftr-332	3430	14	grapevine	grapevine	NOUN
ftr-332	3430	15	imports	import	NOUN
ftr-332	3430	16	and	and	CCONJ
ftr-332	3430	17	held	hold	VERB
ftr-332	3430	18	that	that	SCONJ
ftr-332	3430	19	the	the	DET
ftr-332	3430	20	§	§	PROPN
ftr-332	3430	21	6501(e	6501(e	ADJ
ftr-332	3430	22	)	)	PUNCT
ftr-332	3430	23	six	six	NUM
ftr-332	3430	24	-	-	PUNCT
ftr-332	3430	25	year	year	NOUN
ftr-332	3430	26	statute	statute	NOUN
ftr-332	3430	27	of	of	ADP
ftr-332	3430	28	limitations	limitation	NOUN
ftr-332	3430	29	does	do	AUX
ftr-332	3430	30	apply	apply	VERB
ftr-332	3430	31	to	to	ADP
ftr-332	3430	32	basis	basis	NOUN
ftr-332	3430	33	overstatements	overstatement	NOUN
ftr-332	3430	34	.	.	PUNCT
ftr-332	3431	1	judge	judge	PROPN
ftr-332	3431	2	miller	miller	PROPN
ftr-332	3431	3	reasoned	reason	VERB
ftr-332	3431	4	that	that	SCONJ
ftr-332	3431	5	an	an	DET
ftr-332	3431	6	understatement	understatement	NOUN
ftr-332	3431	7	of	of	ADP
ftr-332	3431	8	―gain‖	―gain‖	PROPN
ftr-332	3431	9	is	be	AUX
ftr-332	3431	10	an	an	DET
ftr-332	3431	11	omission	omission	NOUN
ftr-332	3431	12	of	of	ADP
ftr-332	3431	13	gross	gross	ADJ
ftr-332	3431	14	income	income	NOUN
ftr-332	3431	15	,	,	PUNCT
ftr-332	3431	16	and	and	CCONJ
ftr-332	3431	17	that	that	SCONJ
ftr-332	3431	18	omission	omission	NOUN
ftr-332	3431	19	can	can	AUX
ftr-332	3431	20	result	result	VERB
ftr-332	3431	21	from	from	ADP
ftr-332	3431	22	a	a	DET
ftr-332	3431	23	basis	basis	NOUN
ftr-332	3431	24	overstatement	overstatement	NOUN
ftr-332	3431	25	as	as	ADV
ftr-332	3431	26	well	well	ADV
ftr-332	3431	27	as	as	ADP
ftr-332	3431	28	from	from	ADP
ftr-332	3431	29	an	an	DET
ftr-332	3431	30	understatement	understatement	NOUN
ftr-332	3431	31	of	of	ADP
ftr-332	3431	32	the	the	DET
ftr-332	3431	33	amount	amount	NOUN
ftr-332	3431	34	realized	realize	VERB
ftr-332	3431	35	.	.	PUNCT
ftr-332	3432	1	like	like	ADP
ftr-332	3432	2	the	the	DET
ftr-332	3432	3	brandon	brandon	PROPN
ftr-332	3432	4	ridge	ridge	PROPN
ftr-332	3432	5	partners	partners	PROPN
ftr-332	3432	6	court	court	PROPN
ftr-332	3432	7	,	,	PUNCT
ftr-332	3432	8	judge	judge	PROPN
ftr-332	3432	9	miller	miller	PROPN
ftr-332	3432	10	concluded	conclude	VERB
ftr-332	3432	11	that	that	SCONJ
ftr-332	3432	12	the	the	DET
ftr-332	3432	13	application	application	NOUN
ftr-332	3432	14	of	of	ADP
ftr-332	3432	15	colony	colony	NOUN
ftr-332	3432	16	,	,	PUNCT
ftr-332	3432	17	inc	inc	PROPN
ftr-332	3432	18	.	.	PROPN
ftr-332	3432	19	v.	v.	PROPN
ftr-332	3432	20	commissioner	commissioner	PROPN
ftr-332	3432	21	,	,	PUNCT
ftr-332	3432	22	357	357	NUM
ftr-332	3432	23	u.s	u.s	PROPN
ftr-332	3432	24	.	.	PROPN
ftr-332	3432	25	28	28	NUM
ftr-332	3432	26	(	(	PUNCT
ftr-332	3432	27	1958	1958	NUM
ftr-332	3432	28	)	)	PUNCT
ftr-332	3432	29	,	,	PUNCT
ftr-332	3432	30	is	be	AUX
ftr-332	3432	31	limited	limit	VERB
ftr-332	3432	32	to	to	ADP
ftr-332	3432	33	situations	situation	NOUN
ftr-332	3432	34	described	describe	VERB
ftr-332	3432	35	in	in	ADP
ftr-332	3432	36	§	§	PROPN
ftr-332	3432	37	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-332	3432	38	)	)	PUNCT
ftr-332	3432	39	,	,	PUNCT
ftr-332	3432	40	which	which	PRON
ftr-332	3432	41	applies	apply	VERB
ftr-332	3432	42	to	to	ADP
ftr-332	3432	43	trade	trade	NOUN
ftr-332	3432	44	or	or	CCONJ
ftr-332	3432	45	business	business	NOUN
ftr-332	3432	46	sales	sale	NOUN
ftr-332	3432	47	of	of	ADP
ftr-332	3432	48	goods	good	NOUN
ftr-332	3432	49	or	or	CCONJ
ftr-332	3432	50	services	service	NOUN
ftr-332	3432	51	.	.	PUNCT
ftr-332	3433	1	(	(	PUNCT
ftr-332	3433	2	―in	―in	VERB
ftr-332	3433	3	the	the	DET
ftr-332	3433	4	case	case	NOUN
ftr-332	3433	5	of	of	ADP
ftr-332	3433	6	a	a	DET
ftr-332	3433	7	trade	trade	NOUN
ftr-332	3433	8	or	or	CCONJ
ftr-332	3433	9	business	business	NOUN
ftr-332	3433	10	,	,	PUNCT
ftr-332	3433	11	the	the	DET
ftr-332	3433	12	term	term	NOUN
ftr-332	3433	13	‗gross	‗gross	ADP
ftr-332	3433	14	income	income	NOUN
ftr-332	3433	15	‘	'	PUNCT
ftr-332	3433	16	means	mean	VERB
ftr-332	3433	17	the	the	DET
ftr-332	3433	18	total	total	NOUN
ftr-332	3433	19	of	of	ADP
ftr-332	3433	20	the	the	DET
ftr-332	3433	21	amounts	amount	NOUN
ftr-332	3433	22	received	receive	VERB
ftr-332	3433	23	or	or	CCONJ
ftr-332	3433	24	accrued	accrue	VERB
ftr-332	3433	25	from	from	ADP
ftr-332	3433	26	the	the	DET
ftr-332	3433	27	sale	sale	NOUN
ftr-332	3433	28	of	of	ADP
ftr-332	3433	29	goods	good	NOUN
ftr-332	3433	30	or	or	CCONJ
ftr-332	3433	31	services	service	NOUN
ftr-332	3433	32	(	(	PUNCT
ftr-332	3433	33	if	if	SCONJ
ftr-332	3433	34	such	such	ADJ
ftr-332	3433	35	amounts	amount	NOUN
ftr-332	3433	36	are	be	AUX
ftr-332	3433	37	required	require	VERB
ftr-332	3433	38	to	to	PART
ftr-332	3433	39	be	be	AUX
ftr-332	3433	40	shown	show	VERB
ftr-332	3433	41	on	on	ADP
ftr-332	3433	42	the	the	DET
ftr-332	3433	43	return	return	NOUN
ftr-332	3433	44	)	)	PUNCT
ftr-332	3433	45	prior	prior	ADV
ftr-332	3433	46	to	to	ADP
ftr-332	3433	47	diminution	diminution	NOUN
ftr-332	3433	48	by	by	ADP
ftr-332	3433	49	the	the	DET
ftr-332	3433	50	cost	cost	NOUN
ftr-332	3433	51	of	of	ADP
ftr-332	3433	52	such	such	ADJ
ftr-332	3433	53	sales	sale	NOUN
ftr-332	3433	54	or	or	CCONJ
ftr-332	3433	55	services.‖	services.‖	NOUN
ftr-332	3433	56	)	)	PUNCT
ftr-332	3433	57	because	because	SCONJ
ftr-332	3433	58	the	the	DET
ftr-332	3433	59	transaction	transaction	NOUN
ftr-332	3433	60	at	at	ADP
ftr-332	3433	61	issue	issue	NOUN
ftr-332	3433	62	was	be	AUX
ftr-332	3433	63	the	the	DET
ftr-332	3433	64	partnership‘s	partnership‘s	PROPN
ftr-332	3433	65	sale	sale	NOUN
ftr-332	3433	66	of	of	ADP
ftr-332	3433	67	a	a	DET
ftr-332	3433	68	ranch	ranch	NOUN
ftr-332	3433	69	,	,	PUNCT
ftr-332	3433	70	which	which	PRON
ftr-332	3433	71	was	be	AUX
ftr-332	3433	72	not	not	PART
ftr-332	3433	73	a	a	DET
ftr-332	3433	74	business	business	NOUN
ftr-332	3433	75	sale	sale	NOUN
ftr-332	3433	76	of	of	ADP
ftr-332	3433	77	goods	good	NOUN
ftr-332	3433	78	or	or	CCONJ
ftr-332	3433	79	services	service	NOUN
ftr-332	3433	80	,	,	PUNCT
ftr-332	3433	81	the	the	DET
ftr-332	3433	82	gross	gross	ADJ
ftr-332	3433	83	receipts	receipt	NOUN
ftr-332	3433	84	test	test	NOUN
ftr-332	3433	85	did	do	AUX
ftr-332	3433	86	not	not	PART
ftr-332	3433	87	apply	apply	VERB
ftr-332	3433	88	.	.	PUNCT
ftr-332	3434	1	on	on	ADP
ftr-332	3434	2	the	the	DET
ftr-332	3434	3	facts	fact	NOUN
ftr-332	3434	4	,	,	PUNCT
ftr-332	3434	5	the	the	DET
ftr-332	3434	6	partners	partner	NOUN
ftr-332	3434	7	‘	'	PUNCT
ftr-332	3434	8	and	and	CCONJ
ftr-332	3434	9	partnership	partnership	NOUN
ftr-332	3434	10	returns	return	NOUN
ftr-332	3434	11	failed	fail	VERB
ftr-332	3434	12	to	to	PART
ftr-332	3434	13	adequately	adequately	ADV
ftr-332	3434	14	apprise	apprise	VERB
ftr-332	3434	15	the	the	DET
ftr-332	3434	16	irs	irs	PROPN
ftr-332	3434	17	of	of	ADP
ftr-332	3434	18	the	the	DET
ftr-332	3434	19	amount	amount	NOUN
ftr-332	3434	20	of	of	ADP
ftr-332	3434	21	gain	gain	NOUN
ftr-332	3434	22	in	in	ADP
ftr-332	3434	23	a	a	DET
ftr-332	3434	24	variant	variant	NOUN
ftr-332	3434	25	of	of	ADP
ftr-332	3434	26	the	the	DET
ftr-332	3434	27	son	son	NOUN
ftr-332	3434	28	-	-	PUNCT
ftr-332	3434	29	of	of	ADP
ftr-332	3434	30	-	-	PUNCT
ftr-332	3434	31	boss	boss	NOUN
ftr-332	3434	32	tax	tax	NOUN
ftr-332	3434	33	shelter	shelter	NOUN
ftr-332	3434	34	.	.	PUNCT
ftr-332	3435	1	accordingly	accordingly	ADV
ftr-332	3435	2	,	,	PUNCT
ftr-332	3435	3	the	the	DET
ftr-332	3435	4	partnership	partnership	NOUN
ftr-332	3435	5	did	do	AUX
ftr-332	3435	6	not	not	PART
ftr-332	3435	7	show	show	VERB
ftr-332	3435	8	that	that	SCONJ
ftr-332	3435	9	the	the	DET
ftr-332	3435	10	extended	extended	ADJ
ftr-332	3435	11	limitations	limitation	NOUN
ftr-332	3435	12	period	period	NOUN
ftr-332	3435	13	was	be	AUX
ftr-332	3435	14	inapplicable	inapplicable	ADJ
ftr-332	3435	15	.	.	PUNCT
ftr-332	3436	1	the	the	DET
ftr-332	3436	2	amended	amend	VERB
ftr-332	3436	3	order	order	NOUN
ftr-332	3436	4	certified	certify	VERB
ftr-332	3436	5	an	an	DET
ftr-332	3436	6	interlocutory	interlocutory	NOUN
ftr-332	3436	7	appeal	appeal	NOUN
ftr-332	3436	8	and	and	CCONJ
ftr-332	3436	9	stayed	stay	VERB
ftr-332	3436	10	the	the	DET
ftr-332	3436	11	case	case	NOUN
ftr-332	3436	12	pending	pende	VERB
ftr-332	3436	13	further	further	ADJ
ftr-332	3436	14	court	court	NOUN
ftr-332	3436	15	order	order	NOUN
ftr-332	3436	16	,	,	PUNCT
ftr-332	3436	17	because	because	SCONJ
ftr-332	3436	18	of	of	ADP
ftr-332	3436	19	the	the	DET
ftr-332	3436	20	split	split	NOUN
ftr-332	3436	21	of	of	ADP
ftr-332	3436	22	opinion	opinion	NOUN
ftr-332	3436	23	between	between	ADP
ftr-332	3436	24	salman	salman	PROPN
ftr-332	3436	25	ranch	ranch	PROPN
ftr-332	3436	26	,	,	PUNCT
ftr-332	3436	27	on	on	ADP
ftr-332	3436	28	the	the	DET
ftr-332	3436	29	one	one	NUM
ftr-332	3436	30	hand	hand	NOUN
ftr-332	3436	31	,	,	PUNCT
ftr-332	3436	32	and	and	CCONJ
ftr-332	3436	33	bakersfield	bakersfield	PROPN
ftr-332	3436	34	energy	energy	NOUN
ftr-332	3436	35	partners	partner	NOUN
ftr-332	3436	36	and	and	CCONJ
ftr-332	3436	37	brandon	brandon	PROPN
ftr-332	3436	38	ridge	ridge	PROPN
ftr-332	3436	39	partners	partner	NOUN
ftr-332	3436	40	,	,	PUNCT
ftr-332	3436	41	on	on	ADP
ftr-332	3436	42	the	the	DET
ftr-332	3436	43	other	other	ADJ
ftr-332	3436	44	hand	hand	NOUN
ftr-332	3436	45	.	.	PUNCT
ftr-332	3437	1	f.	f.	PROPN
ftr-332	3437	2	and	and	CCONJ
ftr-332	3437	3	the	the	DET
ftr-332	3437	4	pro	pro	ADJ
ftr-332	3437	5	-	-	ADJ
ftr-332	3437	6	government	government	ADJ
ftr-332	3437	7	opinion	opinion	NOUN
ftr-332	3437	8	by	by	ADP
ftr-332	3437	9	judge	judge	PROPN
ftr-332	3437	10	miller	miller	PROPN
ftr-332	3437	11	is	be	AUX
ftr-332	3437	12	slapped	slap	VERB
ftr-332	3437	13	down	down	ADP
ftr-332	3437	14	by	by	ADP
ftr-332	3437	15	the	the	DET
ftr-332	3437	16	federal	federal	ADJ
ftr-332	3437	17	circuit	circuit	NOUN
ftr-332	3437	18	.	.	PUNCT
ftr-332	3438	1	salman	salman	PROPN
ftr-332	3438	2	ranch	ranch	PROPN
ftr-332	3438	3	ltd	ltd	PROPN
ftr-332	3438	4	.	.	PROPN
ftr-332	3439	1	v.	v.	PROPN
ftr-332	3439	2	united	united	PROPN
ftr-332	3439	3	states	states	PROPN
ftr-332	3439	4	,	,	PUNCT
ftr-332	3439	5	573	573	NUM
ftr-332	3439	6	f.3d	f.3d	NUM
ftr-332	3439	7	1362	1362	NUM
ftr-332	3439	8	(	(	PUNCT
ftr-332	3439	9	fed	fed	PROPN
ftr-332	3439	10	.	.	PUNCT
ftr-332	3439	11	cir	cir	PROPN
ftr-332	3439	12	.	.	PUNCT
ftr-332	3440	1	7/30/09	7/30/09	NUM
ftr-332	3440	2	)	)	PUNCT
ftr-332	3440	3	.	.	PUNCT
ftr-332	3441	1	following	follow	VERB
ftr-332	3441	2	colony	colony	PROPN
ftr-332	3441	3	,	,	PUNCT
ftr-332	3441	4	inc	inc	PROPN
ftr-332	3441	5	.	.	PROPN
ftr-332	3441	6	v.	v.	PROPN
ftr-332	3441	7	commissioner	commissioner	PROPN
ftr-332	3441	8	,	,	PUNCT
ftr-332	3441	9	357	357	NUM
ftr-332	3441	10	u.s	u.s	PROPN
ftr-332	3441	11	.	.	PROPN
ftr-332	3441	12	28	28	NUM
ftr-332	3441	13	(	(	PUNCT
ftr-332	3441	14	1958	1958	NUM
ftr-332	3441	15	)	)	PUNCT
ftr-332	3441	16	,	,	PUNCT
ftr-332	3441	17	the	the	DET
ftr-332	3441	18	federal	federal	ADJ
ftr-332	3441	19	circuit	circuit	NOUN
ftr-332	3441	20	(	(	PUNCT
ftr-332	3441	21	judge	judge	NOUN
ftr-332	3441	22	schall	schall	PROPN
ftr-332	3441	23	,	,	PUNCT
ftr-332	3441	24	2	2	NUM
ftr-332	3441	25	-	-	SYM
ftr-332	3441	26	1	1	NUM
ftr-332	3441	27	)	)	PUNCT
ftr-332	3441	28	held	hold	VERB
ftr-332	3441	29	that	that	SCONJ
ftr-332	3441	30	―omits	―omit	NOUN
ftr-332	3441	31	from	from	ADP
ftr-332	3441	32	gross	gross	ADJ
ftr-332	3441	33	income	income	NOUN
ftr-332	3441	34	an	an	DET
ftr-332	3441	35	amount	amount	NOUN
ftr-332	3441	36	properly	properly	ADV
ftr-332	3441	37	includable	includable	ADJ
ftr-332	3441	38	therein‖	therein‖	VERB
ftr-332	3441	39	in	in	ADP
ftr-332	3441	40	§	§	PROPN
ftr-332	3441	41	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3441	42	)	)	PUNCT
ftr-332	3441	43	does	do	AUX
ftr-332	3441	44	not	not	PART
ftr-332	3441	45	include	include	VERB
ftr-332	3441	46	an	an	DET
ftr-332	3441	47	overstatement	overstatement	NOUN
ftr-332	3441	48	of	of	ADP
ftr-332	3441	49	basis	basis	NOUN
ftr-332	3441	50	.	.	PUNCT
ftr-332	3442	1	accordingly	accordingly	ADV
ftr-332	3442	2	,	,	PUNCT
ftr-332	3442	3	the	the	DET
ftr-332	3442	4	six	six	NUM
ftr-332	3442	5	-	-	PUNCT
ftr-332	3442	6	year	year	NOUN
ftr-332	3442	7	statute	statute	NOUN
ftr-332	3442	8	of	of	ADP
ftr-332	3442	9	limitations	limitation	NOUN
ftr-332	3442	10	on	on	ADP
ftr-332	3442	11	assessment	assessment	NOUN
ftr-332	3442	12	did	do	AUX
ftr-332	3442	13	not	not	PART
ftr-332	3442	14	apply	apply	VERB
ftr-332	3442	15	–	–	PUNCT
ftr-332	3442	16	the	the	DET
ftr-332	3442	17	normal	normal	ADJ
ftr-332	3442	18	three	three	NUM
ftr-332	3442	19	-	-	PUNCT
ftr-332	3442	20	year	year	NOUN
ftr-332	3442	21	period	period	NOUN
ftr-332	3442	22	of	of	ADP
ftr-332	3442	23	limitations	limitation	NOUN
ftr-332	3442	24	applied	apply	VERB
ftr-332	3442	25	.	.	PUNCT
ftr-332	3443	1	judge	judge	PROPN
ftr-332	3443	2	newman	newman	PROPN
ftr-332	3443	3	dissented	dissent	VERB
ftr-332	3443	4	.	.	PUNCT
ftr-332	3444	1	g.	g.	NOUN
ftr-332	3445	1	but	but	CCONJ
ftr-332	3445	2	a	a	DET
ftr-332	3445	3	second	second	ADJ
ftr-332	3445	4	district	district	NOUN
ftr-332	3445	5	court	court	NOUN
ftr-332	3445	6	sees	see	VERB
ftr-332	3445	7	it	it	PRON
ftr-332	3445	8	the	the	DET
ftr-332	3445	9	government	government	NOUN
ftr-332	3445	10	’s	’s	PART
ftr-332	3445	11	way	way	NOUN
ftr-332	3445	12	.	.	PUNCT
ftr-332	3446	1	home	home	NOUN
ftr-332	3446	2	concrete	concrete	PROPN
ftr-332	3446	3	&	&	CCONJ
ftr-332	3446	4	supply	supply	NOUN
ftr-332	3446	5	,	,	PUNCT
ftr-332	3446	6	llc	llc	PROPN
ftr-332	3446	7	v.	v.	PROPN
ftr-332	3446	8	united	united	PROPN
ftr-332	3446	9	states	states	PROPN
ftr-332	3446	10	,	,	PUNCT
ftr-332	3446	11	599	599	NUM
ftr-332	3446	12	f.	f.	PROPN
ftr-332	3446	13	supp	supp	PROPN
ftr-332	3446	14	.	.	PUNCT
ftr-332	3447	1	2d	2d	NOUN
ftr-332	3447	2	678	678	NUM
ftr-332	3447	3	(	(	PUNCT
ftr-332	3447	4	e.d	e.d	PROPN
ftr-332	3447	5	.	.	PROPN
ftr-332	3447	6	n.c	n.c	PROPN
ftr-332	3447	7	.	.	PROPN
ftr-332	3447	8	10/21/08	10/21/08	NUM
ftr-332	3447	9	)	)	PUNCT
ftr-332	3447	10	,	,	PUNCT
ftr-332	3447	11	rev’d	rev’d	NOUN
ftr-332	3447	12	,	,	PUNCT
ftr-332	3447	13	634	634	NUM
ftr-332	3447	14	f.3d	f.3d	NUM
ftr-332	3447	15	249	249	NUM
ftr-332	3447	16	,	,	PUNCT
ftr-332	3447	17	cert	cert	NOUN
ftr-332	3447	18	.	.	PUNCT
ftr-332	3448	1	granted	grant	VERB
ftr-332	3448	2	,	,	PUNCT
ftr-332	3448	3	132	132	NUM
ftr-332	3448	4	s.	s.	PROPN
ftr-332	3448	5	ct	ct	PROPN
ftr-332	3448	6	.	.	PROPN
ftr-332	3449	1	71	71	NUM
ftr-332	3449	2	(	(	PUNCT
ftr-332	3449	3	9/27/11	9/27/11	NUM
ftr-332	3449	4	)	)	PUNCT
ftr-332	3449	5	.	.	PUNCT
ftr-332	3450	1	the	the	DET
ftr-332	3450	2	court	court	NOUN
ftr-332	3450	3	held	hold	VERB
ftr-332	3450	4	that	that	SCONJ
ftr-332	3450	5	§	§	PROPN
ftr-332	3450	6	6501(e	6501(e	NOUN
ftr-332	3450	7	)	)	PUNCT
ftr-332	3450	8	extends	extend	VERB
ftr-332	3450	9	the	the	DET
ftr-332	3450	10	statute	statute	NOUN
ftr-332	3450	11	of	of	ADP
ftr-332	3450	12	limitations	limitation	NOUN
ftr-332	3450	13	for	for	ADP
ftr-332	3450	14	deficiencies	deficiency	NOUN
ftr-332	3450	15	attributable	attributable	ADJ
ftr-332	3450	16	to	to	ADP
ftr-332	3450	17	basis	basis	NOUN
ftr-332	3450	18	overstatements	overstatement	NOUN
ftr-332	3450	19	that	that	PRON
ftr-332	3450	20	result	result	VERB
ftr-332	3450	21	in	in	ADP
ftr-332	3450	22	omitted	omit	VERB
ftr-332	3450	23	gross	gross	ADJ
ftr-332	3450	24	income	income	NOUN
ftr-332	3450	25	exceeding	exceed	VERB
ftr-332	3450	26	25	25	NUM
ftr-332	3450	27	percent	percent	NOUN
ftr-332	3450	28	of	of	ADP
ftr-332	3450	29	the	the	DET
ftr-332	3450	30	gross	gross	ADJ
ftr-332	3450	31	income	income	NOUN
ftr-332	3450	32	reported	report	VERB
ftr-332	3450	33	on	on	ADP
ftr-332	3450	34	the	the	DET
ftr-332	3450	35	return	return	NOUN
ftr-332	3450	36	.	.	PUNCT
ftr-332	3451	1	the	the	DET
ftr-332	3451	2	court	court	NOUN
ftr-332	3451	3	refused	refuse	VERB
ftr-332	3451	4	to	to	PART
ftr-332	3451	5	follow	follow	VERB
ftr-332	3451	6	the	the	DET
ftr-332	3451	7	tax	tax	NOUN
ftr-332	3451	8	court‘s	court‘s	NOUN
ftr-332	3451	9	decisions	decision	NOUN
ftr-332	3451	10	in	in	ADP
ftr-332	3451	11	2012	2012	NUM
ftr-332	3451	12	]	]	PUNCT
ftr-332	3451	13	recent	recent	ADJ
ftr-332	3451	14	developments	development	NOUN
ftr-332	3451	15	in	in	ADP
ftr-332	3451	16	federal	federal	ADJ
ftr-332	3451	17	income	income	NOUN
ftr-332	3451	18	taxation	taxation	NOUN
ftr-332	3451	19	353	353	NUM
ftr-332	3451	20	bakersfield	bakersfield	PROPN
ftr-332	3451	21	energy	energy	NOUN
ftr-332	3451	22	partners	partner	NOUN
ftr-332	3451	23	and	and	CCONJ
ftr-332	3451	24	grapevine	grapevine	NOUN
ftr-332	3451	25	imports	import	NOUN
ftr-332	3451	26	,	,	PUNCT
ftr-332	3451	27	because	because	SCONJ
ftr-332	3451	28	it	it	PRON
ftr-332	3451	29	concluded	conclude	VERB
ftr-332	3451	30	that	that	SCONJ
ftr-332	3451	31	those	those	DET
ftr-332	3451	32	cases	case	NOUN
ftr-332	3451	33	were	be	AUX
ftr-332	3451	34	erroneously	erroneously	ADV
ftr-332	3451	35	decided	decide	VERB
ftr-332	3451	36	.	.	PUNCT
ftr-332	3452	1	h.	h.	PROPN
ftr-332	3452	2	a	a	DET
ftr-332	3452	3	hiccup	hiccup	NOUN
ftr-332	3452	4	from	from	ADP
ftr-332	3452	5	judge	judge	NOUN
ftr-332	3452	6	goeke	goeke	ADJ
ftr-332	3452	7	in	in	ADP
ftr-332	3452	8	the	the	DET
ftr-332	3452	9	tax	tax	NOUN
ftr-332	3452	10	court	court	NOUN
ftr-332	3452	11	:	:	PUNCT
ftr-332	3452	12	overstated	overstate	VERB
ftr-332	3452	13	basis	basis	NOUN
ftr-332	3452	14	in	in	ADP
ftr-332	3452	15	an	an	DET
ftr-332	3452	16	abusive	abusive	ADJ
ftr-332	3452	17	tax	tax	NOUN
ftr-332	3452	18	shelter	shelter	NOUN
ftr-332	3452	19	is	be	AUX
ftr-332	3452	20	a	a	DET
ftr-332	3452	21	substantial	substantial	ADJ
ftr-332	3452	22	omission	omission	NOUN
ftr-332	3452	23	from	from	ADP
ftr-332	3452	24	gross	gross	ADJ
ftr-332	3452	25	income	income	NOUN
ftr-332	3452	26	that	that	PRON
ftr-332	3452	27	extends	extend	VERB
ftr-332	3452	28	the	the	DET
ftr-332	3452	29	statute	statute	NOUN
ftr-332	3452	30	of	of	ADP
ftr-332	3452	31	limitations	limitation	NOUN
ftr-332	3452	32	.	.	PUNCT
ftr-332	3453	1	highwood	highwood	PROPN
ftr-332	3453	2	partners	partner	NOUN
ftr-332	3453	3	v.	v.	ADP
ftr-332	3453	4	commissioner	commissioner	PROPN
ftr-332	3453	5	,	,	PUNCT
ftr-332	3453	6	133	133	NUM
ftr-332	3453	7	t.c	t.c	NOUN
ftr-332	3453	8	.	.	PROPN
ftr-332	3453	9	1	1	NUM
ftr-332	3453	10	(	(	PUNCT
ftr-332	3453	11	8/13/09	8/13/09	NUM
ftr-332	3453	12	)	)	PUNCT
ftr-332	3453	13	.	.	PUNCT
ftr-332	3454	1	the	the	DET
ftr-332	3454	2	taxpayers	taxpayer	NOUN
ftr-332	3454	3	invested	invest	VERB
ftr-332	3454	4	through	through	ADP
ftr-332	3454	5	partnerships	partnership	NOUN
ftr-332	3454	6	in	in	ADP
ftr-332	3454	7	foreign	foreign	ADJ
ftr-332	3454	8	currency	currency	NOUN
ftr-332	3454	9	digital	digital	ADJ
ftr-332	3454	10	options	option	NOUN
ftr-332	3454	11	contracts	contract	NOUN
ftr-332	3454	12	designed	design	VERB
ftr-332	3454	13	to	to	PART
ftr-332	3454	14	increase	increase	VERB
ftr-332	3454	15	partnership	partnership	NOUN
ftr-332	3454	16	basis	basis	NOUN
ftr-332	3454	17	and	and	CCONJ
ftr-332	3454	18	generate	generate	VERB
ftr-332	3454	19	losses	loss	NOUN
ftr-332	3454	20	marketed	market	VERB
ftr-332	3454	21	by	by	ADP
ftr-332	3454	22	jenkens	jenkens	PROPN
ftr-332	3454	23	&	&	CCONJ
ftr-332	3454	24	gilchrist	gilchrist	PROPN
ftr-332	3454	25	(	(	PUNCT
ftr-332	3454	26	son	son	NOUN
ftr-332	3454	27	of	of	ADP
ftr-332	3454	28	boss	boss	NOUN
ftr-332	3454	29	and	and	CCONJ
ftr-332	3454	30	miscellaneous	miscellaneous	ADJ
ftr-332	3454	31	other	other	ADJ
ftr-332	3454	32	names	name	NOUN
ftr-332	3454	33	)	)	PUNCT
ftr-332	3454	34	.	.	PUNCT
ftr-332	3455	1	after	after	ADP
ftr-332	3455	2	expiration	expiration	NOUN
ftr-332	3455	3	of	of	ADP
ftr-332	3455	4	the	the	DET
ftr-332	3455	5	three	three	NUM
ftr-332	3455	6	-	-	PUNCT
ftr-332	3455	7	year	year	NOUN
ftr-332	3455	8	statute	statute	NOUN
ftr-332	3455	9	of	of	ADP
ftr-332	3455	10	limitations	limitation	NOUN
ftr-332	3455	11	,	,	PUNCT
ftr-332	3455	12	the	the	DET
ftr-332	3455	13	irs	irs	PROPN
ftr-332	3455	14	issued	issue	VERB
ftr-332	3455	15	an	an	DET
ftr-332	3455	16	fpaa	fpaa	NOUN
ftr-332	3455	17	to	to	ADP
ftr-332	3455	18	the	the	DET
ftr-332	3455	19	partnership	partnership	NOUN
ftr-332	3455	20	based	base	VERB
ftr-332	3455	21	on	on	ADP
ftr-332	3455	22	the	the	DET
ftr-332	3455	23	six	six	NUM
ftr-332	3455	24	-	-	PUNCT
ftr-332	3455	25	year	year	NOUN
ftr-332	3455	26	statute	statute	NOUN
ftr-332	3455	27	of	of	ADP
ftr-332	3455	28	§	§	PROPN
ftr-332	3455	29	6501(e)(1	6501(e)(1	NOUN
ftr-332	3455	30	)	)	PUNCT
ftr-332	3455	31	applicable	applicable	ADJ
ftr-332	3455	32	if	if	SCONJ
ftr-332	3455	33	there	there	PRON
ftr-332	3455	34	was	be	VERB
ftr-332	3455	35	a	a	DET
ftr-332	3455	36	greater	great	ADJ
ftr-332	3455	37	than	than	ADP
ftr-332	3455	38	25	25	NUM
ftr-332	3455	39	percent	percent	NOUN
ftr-332	3455	40	omission	omission	NOUN
ftr-332	3455	41	of	of	ADP
ftr-332	3455	42	gross	gross	ADJ
ftr-332	3455	43	income	income	NOUN
ftr-332	3455	44	on	on	ADP
ftr-332	3455	45	each	each	DET
ftr-332	3455	46	partner‘s	partner‘s	PROPN
ftr-332	3455	47	or	or	CCONJ
ftr-332	3455	48	the	the	DET
ftr-332	3455	49	partnership‘s	partnership‘s	PROPN
ftr-332	3455	50	return	return	NOUN
ftr-332	3455	51	.	.	PUNCT
ftr-332	3456	1	the	the	DET
ftr-332	3456	2	court	court	NOUN
ftr-332	3456	3	(	(	PUNCT
ftr-332	3456	4	judge	judge	NOUN
ftr-332	3456	5	goeke	goeke	ADJ
ftr-332	3456	6	)	)	PUNCT
ftr-332	3456	7	held	hold	VERB
ftr-332	3456	8	that	that	SCONJ
ftr-332	3456	9	the	the	DET
ftr-332	3456	10	digital	digital	ADJ
ftr-332	3456	11	options	option	NOUN
ftr-332	3456	12	contracts	contract	NOUN
ftr-332	3456	13	produced	produce	VERB
ftr-332	3456	14	§	§	PROPN
ftr-332	3456	15	988	988	NUM
ftr-332	3456	16	exchange	exchange	NOUN
ftr-332	3456	17	gain	gain	NOUN
ftr-332	3456	18	on	on	ADP
ftr-332	3456	19	foreign	foreign	ADJ
ftr-332	3456	20	currency	currency	NOUN
ftr-332	3456	21	transactions	transaction	NOUN
ftr-332	3456	22	,	,	PUNCT
ftr-332	3456	23	which	which	PRON
ftr-332	3456	24	,	,	PUNCT
ftr-332	3456	25	under	under	ADP
ftr-332	3456	26	the	the	DET
ftr-332	3456	27	regulations	regulation	NOUN
ftr-332	3456	28	,	,	PUNCT
ftr-332	3456	29	are	be	AUX
ftr-332	3456	30	required	require	VERB
ftr-332	3456	31	to	to	PART
ftr-332	3456	32	be	be	AUX
ftr-332	3456	33	separately	separately	ADV
ftr-332	3456	34	stated	state	VERB
ftr-332	3456	35	.	.	PUNCT
ftr-332	3457	1	the	the	DET
ftr-332	3457	2	long	long	ADJ
ftr-332	3457	3	and	and	CCONJ
ftr-332	3457	4	short	short	ADJ
ftr-332	3457	5	positions	position	NOUN
ftr-332	3457	6	of	of	ADP
ftr-332	3457	7	the	the	DET
ftr-332	3457	8	options	option	NOUN
ftr-332	3457	9	contracts	contract	NOUN
ftr-332	3457	10	were	be	AUX
ftr-332	3457	11	treated	treat	VERB
ftr-332	3457	12	as	as	ADP
ftr-332	3457	13	separate	separate	ADJ
ftr-332	3457	14	transactions	transaction	NOUN
ftr-332	3457	15	.	.	PUNCT
ftr-332	3458	1	thus	thus	ADV
ftr-332	3458	2	,	,	PUNCT
ftr-332	3458	3	failure	failure	NOUN
ftr-332	3458	4	to	to	PART
ftr-332	3458	5	report	report	VERB
ftr-332	3458	6	the	the	DET
ftr-332	3458	7	gain	gain	NOUN
ftr-332	3458	8	on	on	ADP
ftr-332	3458	9	the	the	DET
ftr-332	3458	10	short	short	ADJ
ftr-332	3458	11	position	position	NOUN
ftr-332	3458	12	,	,	PUNCT
ftr-332	3458	13	not	not	PART
ftr-332	3458	14	offset	offset	VERB
ftr-332	3458	15	by	by	ADP
ftr-332	3458	16	losses	loss	NOUN
ftr-332	3458	17	on	on	ADP
ftr-332	3458	18	the	the	DET
ftr-332	3458	19	accompanying	accompanying	ADJ
ftr-332	3458	20	stock	stock	NOUN
ftr-332	3458	21	sale	sale	NOUN
ftr-332	3458	22	,	,	PUNCT
ftr-332	3458	23	represented	represent	VERB
ftr-332	3458	24	an	an	DET
ftr-332	3458	25	omission	omission	NOUN
ftr-332	3458	26	of	of	ADP
ftr-332	3458	27	gross	gross	ADJ
ftr-332	3458	28	income	income	NOUN
ftr-332	3458	29	.	.	PUNCT
ftr-332	3459	1	the	the	DET
ftr-332	3459	2	court	court	NOUN
ftr-332	3459	3	also	also	ADV
ftr-332	3459	4	rejected	reject	VERB
ftr-332	3459	5	the	the	DET
ftr-332	3459	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3459	7	argument	argument	NOUN
ftr-332	3459	8	that	that	SCONJ
ftr-332	3459	9	because	because	SCONJ
ftr-332	3459	10	the	the	DET
ftr-332	3459	11	irs	irs	PROPN
ftr-332	3459	12	asserted	assert	VERB
ftr-332	3459	13	that	that	SCONJ
ftr-332	3459	14	the	the	DET
ftr-332	3459	15	options	option	NOUN
ftr-332	3459	16	transactions	transaction	NOUN
ftr-332	3459	17	should	should	AUX
ftr-332	3459	18	be	be	AUX
ftr-332	3459	19	disregarded	disregard	VERB
ftr-332	3459	20	in	in	ADP
ftr-332	3459	21	full	full	ADJ
ftr-332	3459	22	,	,	PUNCT
ftr-332	3459	23	there	there	PRON
ftr-332	3459	24	can	can	AUX
ftr-332	3459	25	be	be	AUX
ftr-332	3459	26	no	no	DET
ftr-332	3459	27	omission	omission	NOUN
ftr-332	3459	28	of	of	ADP
ftr-332	3459	29	gross	gross	ADJ
ftr-332	3459	30	income	income	NOUN
ftr-332	3459	31	from	from	ADP
ftr-332	3459	32	the	the	DET
ftr-332	3459	33	disregarded	disregarded	ADJ
ftr-332	3459	34	short	short	ADJ
ftr-332	3459	35	position	position	NOUN
ftr-332	3459	36	.	.	PUNCT
ftr-332	3460	1	finally	finally	ADV
ftr-332	3460	2	,	,	PUNCT
ftr-332	3460	3	the	the	DET
ftr-332	3460	4	court	court	NOUN
ftr-332	3460	5	refused	refuse	VERB
ftr-332	3460	6	to	to	PART
ftr-332	3460	7	apply	apply	VERB
ftr-332	3460	8	the	the	DET
ftr-332	3460	9	adequate	adequate	ADJ
ftr-332	3460	10	disclosure	disclosure	NOUN
ftr-332	3460	11	safe	safe	ADJ
ftr-332	3460	12	harbor	harbor	NOUN
ftr-332	3460	13	of	of	ADP
ftr-332	3460	14	§	§	PROPN
ftr-332	3460	15	6501(e)(1)(a)(ii	6501(e)(1)(a)(ii	NUM
ftr-332	3460	16	)	)	PUNCT
ftr-332	3460	17	because	because	SCONJ
ftr-332	3460	18	the	the	DET
ftr-332	3460	19	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3460	20	netting	netting	NOUN
ftr-332	3460	21	of	of	ADP
ftr-332	3460	22	the	the	DET
ftr-332	3460	23	gain	gain	NOUN
ftr-332	3460	24	and	and	CCONJ
ftr-332	3460	25	loss	loss	NOUN
ftr-332	3460	26	from	from	ADP
ftr-332	3460	27	the	the	DET
ftr-332	3460	28	long	long	ADJ
ftr-332	3460	29	and	and	CCONJ
ftr-332	3460	30	short	short	ADJ
ftr-332	3460	31	positions	position	NOUN
ftr-332	3460	32	was	be	AUX
ftr-332	3460	33	intended	intend	VERB
ftr-332	3460	34	to	to	PART
ftr-332	3460	35	mislead	mislead	VERB
ftr-332	3460	36	and	and	CCONJ
ftr-332	3460	37	hide	hide	VERB
ftr-332	3460	38	the	the	DET
ftr-332	3460	39	existence	existence	NOUN
ftr-332	3460	40	of	of	ADP
ftr-332	3460	41	the	the	DET
ftr-332	3460	42	gain	gain	NOUN
ftr-332	3460	43	and	and	CCONJ
ftr-332	3460	44	did	do	AUX
ftr-332	3460	45	not	not	PART
ftr-332	3460	46	apprise	apprise	VERB
ftr-332	3460	47	the	the	DET
ftr-332	3460	48	irs	irs	PROPN
ftr-332	3460	49	of	of	ADP
ftr-332	3460	50	the	the	DET
ftr-332	3460	51	existence	existence	NOUN
ftr-332	3460	52	of	of	ADP
ftr-332	3460	53	the	the	DET
ftr-332	3460	54	gain	gain	NOUN
ftr-332	3460	55	.	.	PUNCT
ftr-332	3461	1	i.	i.	PROPN
ftr-332	3461	2	but	but	CCONJ
ftr-332	3461	3	judge	judge	PROPN
ftr-332	3461	4	haines	haine	NOUN
ftr-332	3461	5	follows	follow	VERB
ftr-332	3461	6	the	the	DET
ftr-332	3461	7	tax	tax	NOUN
ftr-332	3461	8	court	court	NOUN
ftr-332	3461	9	orthodoxy	orthodoxy	NOUN
ftr-332	3461	10	.	.	PUNCT
ftr-332	3462	1	beard	beard	PROPN
ftr-332	3462	2	v.	v.	PROPN
ftr-332	3462	3	commissioner	commissioner	PROPN
ftr-332	3462	4	,	,	PUNCT
ftr-332	3462	5	t.c	t.c	PROPN
ftr-332	3462	6	.	.	PROPN
ftr-332	3462	7	memo	memo	NOUN
ftr-332	3462	8	.	.	PUNCT
ftr-332	3463	1	2009	2009	NUM
ftr-332	3463	2	-	-	SYM
ftr-332	3463	3	184	184	NUM
ftr-332	3463	4	(	(	PUNCT
ftr-332	3463	5	8/11/09	8/11/09	NUM
ftr-332	3463	6	)	)	PUNCT
ftr-332	3463	7	,	,	PUNCT
ftr-332	3463	8	rev’d	rev’d	NOUN
ftr-332	3463	9	,	,	PUNCT
ftr-332	3463	10	633	633	NUM
ftr-332	3463	11	f.3d	f.3d	NUM
ftr-332	3463	12	616	616	NUM
ftr-332	3463	13	(	(	PUNCT
ftr-332	3463	14	7th	7th	ADJ
ftr-332	3463	15	cir	cir	NOUN
ftr-332	3463	16	.	.	PUNCT
ftr-332	3463	17	1/26/11	1/26/11	NUM
ftr-332	3463	18	)	)	PUNCT
ftr-332	3463	19	.	.	PUNCT
ftr-332	3464	1	in	in	ADP
ftr-332	3464	2	a	a	DET
ftr-332	3464	3	basis	basis	NOUN
ftr-332	3464	4	offset	offset	NOUN
ftr-332	3464	5	deal	deal	NOUN
ftr-332	3464	6	involving	involve	VERB
ftr-332	3464	7	contributions	contribution	NOUN
ftr-332	3464	8	of	of	ADP
ftr-332	3464	9	long	long	ADJ
ftr-332	3464	10	and	and	CCONJ
ftr-332	3464	11	short	short	ADJ
ftr-332	3464	12	positions	position	NOUN
ftr-332	3464	13	in	in	ADP
ftr-332	3464	14	treasury	treasury	PROPN
ftr-332	3464	15	notes	note	NOUN
ftr-332	3464	16	contributed	contribute	VERB
ftr-332	3464	17	to	to	ADP
ftr-332	3464	18	s	s	PROPN
ftr-332	3464	19	corporations	corporation	NOUN
ftr-332	3464	20	,	,	PUNCT
ftr-332	3464	21	the	the	DET
ftr-332	3464	22	court	court	NOUN
ftr-332	3464	23	(	(	PUNCT
ftr-332	3464	24	judge	judge	NOUN
ftr-332	3464	25	haines	haine	NOUN
ftr-332	3464	26	)	)	PUNCT
ftr-332	3464	27	granted	grant	VERB
ftr-332	3464	28	summary	summary	NOUN
ftr-332	3464	29	judgment	judgment	NOUN
ftr-332	3464	30	to	to	ADP
ftr-332	3464	31	the	the	DET
ftr-332	3464	32	taxpayer	taxpayer	NOUN
ftr-332	3464	33	holding	hold	VERB
ftr-332	3464	34	that	that	SCONJ
ftr-332	3464	35	the	the	DET
ftr-332	3464	36	basis	basis	NOUN
ftr-332	3464	37	overstatement	overstatement	NOUN
ftr-332	3464	38	attributable	attributable	ADJ
ftr-332	3464	39	to	to	ADP
ftr-332	3464	40	the	the	DET
ftr-332	3464	41	short	short	ADJ
ftr-332	3464	42	sale	sale	NOUN
ftr-332	3464	43	was	be	AUX
ftr-332	3464	44	not	not	PART
ftr-332	3464	45	an	an	DET
ftr-332	3464	46	a	a	DET
ftr-332	3464	47	substantial	substantial	ADJ
ftr-332	3464	48	omission	omission	NOUN
ftr-332	3464	49	of	of	ADP
ftr-332	3464	50	gross	gross	ADJ
ftr-332	3464	51	income	income	NOUN
ftr-332	3464	52	.	.	PUNCT
ftr-332	3465	1	because	because	SCONJ
ftr-332	3465	2	the	the	DET
ftr-332	3465	3	transaction	transaction	NOUN
ftr-332	3465	4	involved	involve	VERB
ftr-332	3465	5	treasury	treasury	PROPN
ftr-332	3465	6	notes	note	NOUN
ftr-332	3465	7	,	,	PUNCT
ftr-332	3465	8	there	there	PRON
ftr-332	3465	9	were	be	VERB
ftr-332	3465	10	no	no	DET
ftr-332	3465	11	§	§	ADJ
ftr-332	3465	12	988	988	NUM
ftr-332	3465	13	issues	issue	NOUN
ftr-332	3465	14	involved	involve	VERB
ftr-332	3465	15	.	.	PUNCT
ftr-332	3466	1	this	this	DET
ftr-332	3466	2	holding	holding	NOUN
ftr-332	3466	3	is	be	AUX
ftr-332	3466	4	consistent	consistent	ADJ
ftr-332	3466	5	with	with	ADP
ftr-332	3466	6	bakersfield	bakersfield	PROPN
ftr-332	3466	7	energy	energy	NOUN
ftr-332	3466	8	partners	partner	NOUN
ftr-332	3466	9	v.	v.	ADP
ftr-332	3466	10	commissioner	commissioner	PROPN
ftr-332	3466	11	,	,	PUNCT
ftr-332	3466	12	568	568	NUM
ftr-332	3466	13	f.3d	f.3d	NUM
ftr-332	3466	14	767	767	NUM
ftr-332	3466	15	(	(	PUNCT
ftr-332	3466	16	9th	9th	ADJ
ftr-332	3466	17	cir	cir	NOUN
ftr-332	3466	18	.	.	PUNCT
ftr-332	3467	1	6/17/09	6/17/09	NUM
ftr-332	3467	2	)	)	PUNCT
ftr-332	3467	3	,	,	PUNCT
ftr-332	3467	4	and	and	CCONJ
ftr-332	3467	5	salman	salman	PROPN
ftr-332	3467	6	ranch	ranch	PROPN
ftr-332	3467	7	ltd	ltd	PROPN
ftr-332	3467	8	.	.	PROPN
ftr-332	3468	1	v.	v.	PROPN
ftr-332	3468	2	united	united	PROPN
ftr-332	3468	3	states	states	PROPN
ftr-332	3468	4	,	,	PUNCT
ftr-332	3468	5	573	573	NUM
ftr-332	3468	6	f.3d	f.3d	NUM
ftr-332	3468	7	1362	1362	NUM
ftr-332	3468	8	(	(	PUNCT
ftr-332	3468	9	fed	fed	PROPN
ftr-332	3468	10	.	.	PUNCT
ftr-332	3468	11	cir	cir	PROPN
ftr-332	3468	12	.	.	PUNCT
ftr-332	3469	1	7/30/09	7/30/09	NUM
ftr-332	3469	2	)	)	PUNCT
ftr-332	3469	3	.	.	PUNCT
ftr-332	3470	1	j.	j.	PROPN
ftr-332	3470	2	and	and	CCONJ
ftr-332	3470	3	the	the	DET
ftr-332	3470	4	irs	irs	PROPN
ftr-332	3470	5	loses	lose	VERB
ftr-332	3470	6	again	again	ADV
ftr-332	3470	7	in	in	ADP
ftr-332	3470	8	the	the	DET
ftr-332	3470	9	tax	tax	NOUN
ftr-332	3470	10	court	court	NOUN
ftr-332	3470	11	.	.	PUNCT
ftr-332	3471	1	intermountain	intermountain	PROPN
ftr-332	3471	2	insurance	insurance	NOUN
ftr-332	3471	3	service	service	NOUN
ftr-332	3471	4	of	of	ADP
ftr-332	3471	5	vail	vail	PROPN
ftr-332	3471	6	v.	v.	PROPN
ftr-332	3471	7	commissioner	commissioner	PROPN
ftr-332	3471	8	,	,	PUNCT
ftr-332	3471	9	t.c	t.c	PROPN
ftr-332	3471	10	.	.	PROPN
ftr-332	3471	11	memo	memo	NOUN
ftr-332	3471	12	.	.	PUNCT
ftr-332	3472	1	2009	2009	NUM
ftr-332	3472	2	-	-	SYM
ftr-332	3472	3	195	195	NUM
ftr-332	3472	4	(	(	PUNCT
ftr-332	3472	5	9/1/09	9/1/09	NUM
ftr-332	3472	6	)	)	PUNCT
ftr-332	3472	7	.	.	PUNCT
ftr-332	3473	1	the	the	DET
ftr-332	3473	2	court	court	NOUN
ftr-332	3473	3	(	(	PUNCT
ftr-332	3473	4	judge	judge	PROPN
ftr-332	3473	5	wherry	wherry	PROPN
ftr-332	3473	6	)	)	PUNCT
ftr-332	3473	7	,	,	PUNCT
ftr-332	3473	8	again	again	ADV
ftr-332	3473	9	following	follow	VERB
ftr-332	3473	10	bakersfield	bakersfield	PROPN
ftr-332	3473	11	energy	energy	NOUN
ftr-332	3473	12	partners	partner	NOUN
ftr-332	3473	13	lp	lp	PROPN
ftr-332	3473	14	v.	v.	PROPN
ftr-332	3473	15	commissioner	commissioner	PROPN
ftr-332	3473	16	,	,	PUNCT
ftr-332	3473	17	128	128	NUM
ftr-332	3473	18	t.c	t.c	PROPN
ftr-332	3473	19	.	.	PROPN
ftr-332	3473	20	207	207	NUM
ftr-332	3473	21	(	(	PUNCT
ftr-332	3473	22	2007	2007	NUM
ftr-332	3473	23	)	)	PUNCT
ftr-332	3473	24	,	,	PUNCT
ftr-332	3473	25	granted	grant	VERB
ftr-332	3473	26	summary	summary	NOUN
ftr-332	3473	27	judgment	judgment	NOUN
ftr-332	3473	28	to	to	ADP
ftr-332	3473	29	the	the	DET
ftr-332	3473	30	taxpayer	taxpayer	NOUN
ftr-332	3473	31	holding	hold	VERB
ftr-332	3473	32	that	that	SCONJ
ftr-332	3473	33	a	a	DET
ftr-332	3473	34	basis	basis	NOUN
ftr-332	3473	35	overstatement	overstatement	NOUN
ftr-332	3473	36	is	be	AUX
ftr-332	3473	37	not	not	PART
ftr-332	3473	38	a	a	DET
ftr-332	3473	39	354	354	NUM
ftr-332	3473	40	florida	florida	PROPN
ftr-332	3473	41	tax	tax	NOUN
ftr-332	3473	42	review	review	NOUN
ftr-332	3473	43	[	[	X
ftr-332	3473	44	vol	vol	NOUN
ftr-332	3473	45	.	.	PUNCT
ftr-332	3474	1	12:5	12:5	NUM
ftr-332	3474	2	substantial	substantial	ADJ
ftr-332	3474	3	omission	omission	NOUN
ftr-332	3474	4	from	from	ADP
ftr-332	3474	5	gross	gross	ADJ
ftr-332	3474	6	income	income	NOUN
ftr-332	3474	7	that	that	PRON
ftr-332	3474	8	triggers	trigger	VERB
ftr-332	3474	9	the	the	DET
ftr-332	3474	10	six	six	NUM
ftr-332	3474	11	-	-	PUNCT
ftr-332	3474	12	year	year	NOUN
ftr-332	3474	13	extended	extended	ADJ
ftr-332	3474	14	statute	statute	NOUN
ftr-332	3474	15	of	of	ADP
ftr-332	3474	16	limitations	limitation	NOUN
ftr-332	3474	17	under	under	ADP
ftr-332	3474	18	§	§	PROPN
ftr-332	3474	19	6229	6229	NUM
ftr-332	3474	20	.	.	PUNCT
ftr-332	3475	1	k.	k.	PROPN
ftr-332	3476	1	finally	finally	ADV
ftr-332	3476	2	,	,	PUNCT
ftr-332	3476	3	the	the	DET
ftr-332	3476	4	irs	irs	PROPN
ftr-332	3476	5	gets	get	VERB
ftr-332	3476	6	the	the	DET
ftr-332	3476	7	upper	upper	ADJ
ftr-332	3476	8	hand	hand	NOUN
ftr-332	3476	9	with	with	ADP
ftr-332	3476	10	temporary	temporary	ADJ
ftr-332	3476	11	regulations	regulation	NOUN
ftr-332	3476	12	.	.	PUNCT
ftr-332	3477	1	t.d	t.d	PROPN
ftr-332	3477	2	.	.	PROPN
ftr-332	3477	3	9466	9466	NUM
ftr-332	3477	4	,	,	PUNCT
ftr-332	3477	5	definition	definition	NOUN
ftr-332	3477	6	of	of	ADP
ftr-332	3477	7	omission	omission	NOUN
ftr-332	3477	8	from	from	ADP
ftr-332	3477	9	gross	gross	ADJ
ftr-332	3477	10	income	income	NOUN
ftr-332	3477	11	,	,	PUNCT
ftr-332	3477	12	74	74	NUM
ftr-332	3477	13	f.r	f.r	NOUN
ftr-332	3477	14	.	.	PROPN
ftr-332	3477	15	49321	49321	NUM
ftr-332	3477	16	(	(	PUNCT
ftr-332	3477	17	9/24/09	9/24/09	NUM
ftr-332	3477	18	)	)	PUNCT
ftr-332	3477	19	.	.	PUNCT
ftr-332	3478	1	temp	temp	NOUN
ftr-332	3478	2	.	.	PUNCT
ftr-332	3479	1	reg	reg	PROPN
ftr-332	3479	2	.	.	PUNCT
ftr-332	3480	1	§	§	PROPN
ftr-332	3480	2	§	§	PROPN
ftr-332	3480	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3480	4	t	t	NOUN
ftr-332	3480	5	and	and	CCONJ
ftr-332	3480	6	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-332	3480	7	t	t	NOUN
ftr-332	3480	8	both	both	PRON
ftr-332	3480	9	provide	provide	VERB
ftr-332	3480	10	that	that	PRON
ftr-332	3480	11	for	for	ADP
ftr-332	3480	12	purposes	purpose	NOUN
ftr-332	3480	13	of	of	ADP
ftr-332	3480	14	determining	determine	VERB
ftr-332	3480	15	whether	whether	SCONJ
ftr-332	3480	16	there	there	PRON
ftr-332	3480	17	is	be	VERB
ftr-332	3480	18	a	a	DET
ftr-332	3480	19	substantial	substantial	ADJ
ftr-332	3480	20	omission	omission	NOUN
ftr-332	3480	21	of	of	ADP
ftr-332	3480	22	gross	gross	ADJ
ftr-332	3480	23	income	income	NOUN
ftr-332	3480	24	,	,	PUNCT
ftr-332	3480	25	gross	gross	ADJ
ftr-332	3480	26	income	income	NOUN
ftr-332	3480	27	as	as	SCONJ
ftr-332	3480	28	it	it	PRON
ftr-332	3480	29	relates	relate	VERB
ftr-332	3480	30	to	to	ADP
ftr-332	3480	31	a	a	DET
ftr-332	3480	32	trade	trade	NOUN
ftr-332	3480	33	or	or	CCONJ
ftr-332	3480	34	business	business	NOUN
ftr-332	3480	35	includes	include	VERB
ftr-332	3480	36	the	the	DET
ftr-332	3480	37	total	total	ADJ
ftr-332	3480	38	amount	amount	NOUN
ftr-332	3480	39	received	receive	VERB
ftr-332	3480	40	from	from	ADP
ftr-332	3480	41	the	the	DET
ftr-332	3480	42	sale	sale	NOUN
ftr-332	3480	43	of	of	ADP
ftr-332	3480	44	goods	good	NOUN
ftr-332	3480	45	or	or	CCONJ
ftr-332	3480	46	services	service	NOUN
ftr-332	3480	47	,	,	PUNCT
ftr-332	3480	48	without	without	ADP
ftr-332	3480	49	reduction	reduction	NOUN
ftr-332	3480	50	for	for	ADP
ftr-332	3480	51	the	the	DET
ftr-332	3480	52	cost	cost	NOUN
ftr-332	3480	53	of	of	ADP
ftr-332	3480	54	goods	good	NOUN
ftr-332	3480	55	sold	sell	VERB
ftr-332	3480	56	,	,	PUNCT
ftr-332	3480	57	gross	gross	ADJ
ftr-332	3480	58	income	income	NOUN
ftr-332	3480	59	otherwise	otherwise	ADV
ftr-332	3480	60	has	have	VERB
ftr-332	3480	61	the	the	DET
ftr-332	3480	62	same	same	ADJ
ftr-332	3480	63	meaning	meaning	NOUN
ftr-332	3480	64	as	as	ADP
ftr-332	3480	65	under	under	ADP
ftr-332	3480	66	§	§	PROPN
ftr-332	3480	67	61(a	61(a	NUM
ftr-332	3480	68	)	)	PUNCT
ftr-332	3480	69	.	.	PUNCT
ftr-332	3481	1	the	the	DET
ftr-332	3481	2	regulations	regulation	NOUN
ftr-332	3481	3	add	add	VERB
ftr-332	3481	4	that	that	SCONJ
ftr-332	3481	5	,	,	PUNCT
ftr-332	3481	6	―[i]n	―[i]n	PROPN
ftr-332	3481	7	the	the	DET
ftr-332	3481	8	case	case	NOUN
ftr-332	3481	9	of	of	ADP
ftr-332	3481	10	amounts	amount	NOUN
ftr-332	3481	11	received	receive	VERB
ftr-332	3481	12	or	or	CCONJ
ftr-332	3481	13	accrued	accrue	VERB
ftr-332	3481	14	that	that	PRON
ftr-332	3481	15	relate	relate	VERB
ftr-332	3481	16	to	to	ADP
ftr-332	3481	17	the	the	DET
ftr-332	3481	18	disposition	disposition	NOUN
ftr-332	3481	19	of	of	ADP
ftr-332	3481	20	property	property	NOUN
ftr-332	3481	21	,	,	PUNCT
ftr-332	3481	22	and	and	CCONJ
ftr-332	3481	23	except	except	SCONJ
ftr-332	3481	24	as	as	SCONJ
ftr-332	3481	25	provided	provide	VERB
ftr-332	3481	26	in	in	ADP
ftr-332	3481	27	paragraph	paragraph	NOUN
ftr-332	3481	28	(	(	PUNCT
ftr-332	3481	29	a)(1)(ii	a)(1)(ii	NOUN
ftr-332	3481	30	)	)	PUNCT
ftr-332	3481	31	of	of	ADP
ftr-332	3481	32	this	this	DET
ftr-332	3481	33	section	section	NOUN
ftr-332	3481	34	,	,	PUNCT
ftr-332	3481	35	gross	gross	ADJ
ftr-332	3481	36	income	income	NOUN
ftr-332	3481	37	means	mean	VERB
ftr-332	3481	38	the	the	DET
ftr-332	3481	39	excess	excess	NOUN
ftr-332	3481	40	of	of	ADP
ftr-332	3481	41	the	the	DET
ftr-332	3481	42	amount	amount	NOUN
ftr-332	3481	43	realized	realize	VERB
ftr-332	3481	44	from	from	ADP
ftr-332	3481	45	the	the	DET
ftr-332	3481	46	disposition	disposition	NOUN
ftr-332	3481	47	of	of	ADP
ftr-332	3481	48	the	the	DET
ftr-332	3481	49	property	property	NOUN
ftr-332	3481	50	over	over	ADP
ftr-332	3481	51	the	the	DET
ftr-332	3481	52	unrecovered	unrecovered	ADJ
ftr-332	3481	53	cost	cost	NOUN
ftr-332	3481	54	or	or	CCONJ
ftr-332	3481	55	other	other	ADJ
ftr-332	3481	56	basis	basis	NOUN
ftr-332	3481	57	of	of	ADP
ftr-332	3481	58	the	the	DET
ftr-332	3481	59	property	property	NOUN
ftr-332	3481	60	.	.	PUNCT
ftr-332	3482	1	consequently	consequently	ADV
ftr-332	3482	2	,	,	PUNCT
ftr-332	3482	3	except	except	SCONJ
ftr-332	3482	4	as	as	SCONJ
ftr-332	3482	5	provided	provide	VERB
ftr-332	3482	6	in	in	ADP
ftr-332	3482	7	paragraph	paragraph	NOUN
ftr-332	3482	8	(	(	PUNCT
ftr-332	3482	9	a)(1)(ii	a)(1)(ii	NOUN
ftr-332	3482	10	)	)	PUNCT
ftr-332	3482	11	of	of	ADP
ftr-332	3482	12	this	this	DET
ftr-332	3482	13	section	section	NOUN
ftr-332	3482	14	,	,	PUNCT
ftr-332	3482	15	an	an	DET
ftr-332	3482	16	understated	understate	VERB
ftr-332	3482	17	amount	amount	NOUN
ftr-332	3482	18	of	of	ADP
ftr-332	3482	19	gross	gross	ADJ
ftr-332	3482	20	income	income	NOUN
ftr-332	3482	21	resulting	result	VERB
ftr-332	3482	22	from	from	ADP
ftr-332	3482	23	an	an	DET
ftr-332	3482	24	overstatement	overstatement	NOUN
ftr-332	3482	25	of	of	ADP
ftr-332	3482	26	unrecovered	unrecovered	ADJ
ftr-332	3482	27	cost	cost	NOUN
ftr-332	3482	28	or	or	CCONJ
ftr-332	3482	29	other	other	ADJ
ftr-332	3482	30	basis	basis	NOUN
ftr-332	3482	31	constitutes	constitute	VERB
ftr-332	3482	32	an	an	DET
ftr-332	3482	33	omission	omission	NOUN
ftr-332	3482	34	from	from	ADP
ftr-332	3482	35	gross	gross	ADJ
ftr-332	3482	36	income	income	NOUN
ftr-332	3482	37	for	for	ADP
ftr-332	3482	38	purposes	purpose	NOUN
ftr-332	3482	39	of	of	ADP
ftr-332	3482	40	section	section	NOUN
ftr-332	3482	41	6229(c)(2).‖	6229(c)(2).‖	PROPN
ftr-332	3482	42	l.	l.	PROPN
ftr-332	3483	1	but	but	CCONJ
ftr-332	3483	2	the	the	DET
ftr-332	3483	3	irs	irs	PROPN
ftr-332	3483	4	still	still	ADV
ftr-332	3483	5	suffers	suffer	VERB
ftr-332	3483	6	from	from	ADP
ftr-332	3483	7	a	a	DET
ftr-332	3483	8	hangover	hangover	NOUN
ftr-332	3483	9	in	in	ADP
ftr-332	3483	10	cases	case	NOUN
ftr-332	3483	11	on	on	ADP
ftr-332	3483	12	which	which	PRON
ftr-332	3483	13	the	the	DET
ftr-332	3483	14	extended	extended	ADJ
ftr-332	3483	15	statute	statute	NOUN
ftr-332	3483	16	had	have	AUX
ftr-332	3483	17	run	run	VERB
ftr-332	3483	18	before	before	ADP
ftr-332	3483	19	the	the	DET
ftr-332	3483	20	effective	effective	ADJ
ftr-332	3483	21	date	date	NOUN
ftr-332	3483	22	of	of	ADP
ftr-332	3483	23	the	the	DET
ftr-332	3483	24	regulations	regulation	NOUN
ftr-332	3483	25	.	.	PUNCT
ftr-332	3484	1	utam	utam	PROPN
ftr-332	3484	2	,	,	PUNCT
ftr-332	3484	3	ltd	ltd	PROPN
ftr-332	3484	4	v.	v.	PROPN
ftr-332	3484	5	commissioner	commissioner	PROPN
ftr-332	3484	6	,	,	PUNCT
ftr-332	3484	7	t.c	t.c	PROPN
ftr-332	3484	8	.	.	PROPN
ftr-332	3484	9	memo	memo	NOUN
ftr-332	3484	10	.	.	PUNCT
ftr-332	3485	1	2009	2009	NUM
ftr-332	3485	2	-	-	SYM
ftr-332	3485	3	253	253	NUM
ftr-332	3485	4	(	(	PUNCT
ftr-332	3485	5	11/9/09	11/9/09	NUM
ftr-332	3485	6	)	)	PUNCT
ftr-332	3485	7	,	,	PUNCT
ftr-332	3485	8	rev’d	rev’d	NOUN
ftr-332	3485	9	,	,	PUNCT
ftr-332	3485	10	645	645	NUM
ftr-332	3485	11	f.3d	f.3d	NUM
ftr-332	3485	12	415	415	NUM
ftr-332	3485	13	(	(	PUNCT
ftr-332	3485	14	d.c	d.c	PROPN
ftr-332	3485	15	.	.	PROPN
ftr-332	3485	16	cir	cir	PROPN
ftr-332	3485	17	.	.	PUNCT
ftr-332	3486	1	6/21/11	6/21/11	NUM
ftr-332	3486	2	)	)	PUNCT
ftr-332	3486	3	.	.	PUNCT
ftr-332	3487	1	judge	judge	PROPN
ftr-332	3487	2	kroupa	kroupa	PROPN
ftr-332	3487	3	followed	follow	VERB
ftr-332	3487	4	bakersfield	bakersfield	PROPN
ftr-332	3487	5	energy	energy	NOUN
ftr-332	3487	6	partners	partner	NOUN
ftr-332	3487	7	to	to	PART
ftr-332	3487	8	hold	hold	VERB
ftr-332	3487	9	that	that	SCONJ
ftr-332	3487	10	the	the	DET
ftr-332	3487	11	statute	statute	NOUN
ftr-332	3487	12	of	of	ADP
ftr-332	3487	13	limitations	limitation	NOUN
ftr-332	3487	14	is	be	AUX
ftr-332	3487	15	not	not	PART
ftr-332	3487	16	extended	extend	VERB
ftr-332	3487	17	to	to	ADP
ftr-332	3487	18	six	six	NUM
ftr-332	3487	19	years	year	NOUN
ftr-332	3487	20	pursuant	pursuant	ADJ
ftr-332	3487	21	to	to	ADP
ftr-332	3487	22	§	§	PROPN
ftr-332	3487	23	6229(c)(2	6229(c)(2	NUM
ftr-332	3487	24	)	)	PUNCT
ftr-332	3487	25	or	or	CCONJ
ftr-332	3487	26	§	§	PROPN
ftr-332	3487	27	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3487	28	)	)	PUNCT
ftr-332	3487	29	as	as	ADP
ftr-332	3487	30	a	a	DET
ftr-332	3487	31	result	result	NOUN
ftr-332	3487	32	of	of	ADP
ftr-332	3487	33	a	a	DET
ftr-332	3487	34	basis	basis	NOUN
ftr-332	3487	35	overstatement	overstatement	NOUN
ftr-332	3487	36	that	that	SCONJ
ftr-332	3487	37	causes	cause	VERB
ftr-332	3487	38	gross	gross	ADJ
ftr-332	3487	39	income	income	NOUN
ftr-332	3487	40	to	to	PART
ftr-332	3487	41	be	be	AUX
ftr-332	3487	42	understated	understate	VERB
ftr-332	3487	43	by	by	ADP
ftr-332	3487	44	more	more	ADJ
ftr-332	3487	45	than	than	ADP
ftr-332	3487	46	25	25	NUM
ftr-332	3487	47	percent	percent	NOUN
ftr-332	3487	48	.	.	PUNCT
ftr-332	3488	1			PUNCT
ftr-332	3489	1	although	although	SCONJ
ftr-332	3489	2	the	the	DET
ftr-332	3489	3	date	date	NOUN
ftr-332	3489	4	of	of	ADP
ftr-332	3489	5	the	the	DET
ftr-332	3489	6	decision	decision	NOUN
ftr-332	3489	7	was	be	AUX
ftr-332	3489	8	after	after	ADP
ftr-332	3489	9	the	the	DET
ftr-332	3489	10	effective	effective	ADJ
ftr-332	3489	11	date	date	NOUN
ftr-332	3489	12	of	of	ADP
ftr-332	3489	13	temp	temp	NOUN
ftr-332	3489	14	.	.	PUNCT
ftr-332	3490	1	reg	reg	NOUN
ftr-332	3490	2	.	.	PUNCT
ftr-332	3491	1	§	§	PROPN
ftr-332	3491	2	§	§	PROPN
ftr-332	3491	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3491	4	t	t	NOUN
ftr-332	3491	5	and	and	CCONJ
ftr-332	3491	6	301.6501(e)1	301.6501(e)1	PROPN
ftr-332	3491	7	t	t	PROPN
ftr-332	3491	8	,	,	PUNCT
ftr-332	3491	9	the	the	DET
ftr-332	3491	10	result	result	NOUN
ftr-332	3491	11	was	be	AUX
ftr-332	3491	12	dictated	dictate	VERB
ftr-332	3491	13	by	by	ADP
ftr-332	3491	14	prior	prior	ADJ
ftr-332	3491	15	law	law	NOUN
ftr-332	3491	16	effective	effective	ADJ
ftr-332	3491	17	when	when	SCONJ
ftr-332	3491	18	the	the	DET
ftr-332	3491	19	fpaa	fpaa	NOUN
ftr-332	3491	20	was	be	AUX
ftr-332	3491	21	issued	issue	VERB
ftr-332	3491	22	in	in	ADP
ftr-332	3491	23	1999	1999	NUM
ftr-332	3491	24	.	.	PUNCT
ftr-332	3492	1	m.	m.	NOUN
ftr-332	3492	2	judge	judge	PROPN
ftr-332	3492	3	wherry	wherry	PROPN
ftr-332	3492	4	shoves	shove	VERB
ftr-332	3492	5	it	it	PRON
ftr-332	3492	6	up	up	ADP
ftr-332	3492	7	the	the	DET
ftr-332	3492	8	commissioner	commissioner	NOUN
ftr-332	3492	9	all	all	DET
ftr-332	3492	10	the	the	DET
ftr-332	3492	11	way	way	NOUN
ftr-332	3492	12	to	to	ADP
ftr-332	3492	13	his	his	PRON
ftr-332	3492	14	―colon(-y)‖	―colon(-y)‖	PROPN
ftr-332	3492	15	in	in	ADP
ftr-332	3492	16	a	a	DET
ftr-332	3492	17	reviewed	review	VERB
ftr-332	3492	18	tax	tax	NOUN
ftr-332	3492	19	court	court	NOUN
ftr-332	3492	20	decision	decision	NOUN
ftr-332	3492	21	that	that	PRON
ftr-332	3492	22	holds	hold	VERB
ftr-332	3492	23	the	the	DET
ftr-332	3492	24	temporary	temporary	ADJ
ftr-332	3492	25	regulations	regulation	NOUN
ftr-332	3492	26	invalid	invalid	ADJ
ftr-332	3492	27	.	.	PUNCT
ftr-332	3493	1	intermountain	intermountain	PROPN
ftr-332	3493	2	insurance	insurance	NOUN
ftr-332	3493	3	service	service	NOUN
ftr-332	3493	4	of	of	ADP
ftr-332	3493	5	vail	vail	PROPN
ftr-332	3493	6	v.	v.	PROPN
ftr-332	3493	7	commissioner	commissioner	PROPN
ftr-332	3493	8	,	,	PUNCT
ftr-332	3493	9	134	134	NUM
ftr-332	3493	10	t.c	t.c	PROPN
ftr-332	3493	11	.	.	PROPN
ftr-332	3493	12	211	211	NUM
ftr-332	3493	13	(	(	PUNCT
ftr-332	3493	14	5/6/10	5/6/10	NUM
ftr-332	3493	15	)	)	PUNCT
ftr-332	3493	16	(	(	PUNCT
ftr-332	3493	17	reviewed	review	VERB
ftr-332	3493	18	,	,	PUNCT
ftr-332	3493	19	7	7	NUM
ftr-332	3493	20	-	-	SYM
ftr-332	3493	21	0	0	NUM
ftr-332	3493	22	-	-	PUNCT
ftr-332	3493	23	6	6	NUM
ftr-332	3493	24	)	)	PUNCT
ftr-332	3493	25	,	,	PUNCT
ftr-332	3493	26	supplementing	supplement	VERB
ftr-332	3493	27	t.c	t.c	PROPN
ftr-332	3493	28	.	.	PROPN
ftr-332	3493	29	memo	memo	NOUN
ftr-332	3493	30	.	.	PUNCT
ftr-332	3494	1	2009	2009	NUM
ftr-332	3494	2	-	-	SYM
ftr-332	3494	3	195	195	NUM
ftr-332	3494	4	(	(	PUNCT
ftr-332	3494	5	9/1/09	9/1/09	NUM
ftr-332	3494	6	)	)	PUNCT
ftr-332	3494	7	(	(	PUNCT
ftr-332	3494	8	granting	grant	VERB
ftr-332	3494	9	summary	summary	NOUN
ftr-332	3494	10	judgment	judgment	NOUN
ftr-332	3494	11	to	to	ADP
ftr-332	3494	12	the	the	DET
ftr-332	3494	13	taxpayer	taxpayer	NOUN
ftr-332	3494	14	,	,	PUNCT
ftr-332	3494	15	holding	hold	VERB
ftr-332	3494	16	that	that	SCONJ
ftr-332	3494	17	a	a	DET
ftr-332	3494	18	basis	basis	NOUN
ftr-332	3494	19	overstatement	overstatement	NOUN
ftr-332	3494	20	is	be	AUX
ftr-332	3494	21	not	not	PART
ftr-332	3494	22	a	a	DET
ftr-332	3494	23	substantial	substantial	ADJ
ftr-332	3494	24	omission	omission	NOUN
ftr-332	3494	25	from	from	ADP
ftr-332	3494	26	gross	gross	ADJ
ftr-332	3494	27	income	income	NOUN
ftr-332	3494	28	that	that	PRON
ftr-332	3494	29	triggers	trigger	VERB
ftr-332	3494	30	the	the	DET
ftr-332	3494	31	six	six	NUM
ftr-332	3494	32	year	year	NOUN
ftr-332	3494	33	extended	extend	VERB
ftr-332	3494	34	statute	statute	NOUN
ftr-332	3494	35	of	of	ADP
ftr-332	3494	36	limitations	limitation	NOUN
ftr-332	3494	37	under	under	ADP
ftr-332	3494	38	§	§	PROPN
ftr-332	3494	39	6229	6229	NUM
ftr-332	3494	40	)	)	PUNCT
ftr-332	3494	41	,	,	PUNCT
ftr-332	3494	42	rev’d	rev’d	NOUN
ftr-332	3494	43	,	,	PUNCT
ftr-332	3494	44	650	650	NUM
ftr-332	3494	45	f.3d	f.3d	NUM
ftr-332	3494	46	691	691	NUM
ftr-332	3494	47	(	(	PUNCT
ftr-332	3494	48	d.c	d.c	PROPN
ftr-332	3494	49	.	.	PROPN
ftr-332	3494	50	cir	cir	PROPN
ftr-332	3494	51	.	.	PUNCT
ftr-332	3495	1	6/21/11	6/21/11	NUM
ftr-332	3495	2	)	)	PUNCT
ftr-332	3495	3	.	.	PUNCT
ftr-332	3496	1	on	on	ADP
ftr-332	3496	2	the	the	DET
ftr-332	3496	3	irs‘s	irs‘s	NOUN
ftr-332	3496	4	motions	motion	NOUN
ftr-332	3496	5	to	to	PART
ftr-332	3496	6	reconsider	reconsider	VERB
ftr-332	3496	7	and	and	CCONJ
ftr-332	3496	8	vacate	vacate	VERB
ftr-332	3496	9	in	in	ADP
ftr-332	3496	10	light	light	NOUN
ftr-332	3496	11	of	of	ADP
ftr-332	3496	12	temp	temp	NOUN
ftr-332	3496	13	.	.	PUNCT
ftr-332	3497	1	reg	reg	NOUN
ftr-332	3497	2	.	.	PUNCT
ftr-332	3498	1	§	§	PROPN
ftr-332	3498	2	§	§	PROPN
ftr-332	3498	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3498	4	t	t	NOUN
ftr-332	3498	5	and	and	CCONJ
ftr-332	3498	6	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-332	3498	7	t	t	PROPN
ftr-332	3498	8	,	,	PUNCT
ftr-332	3498	9	the	the	DET
ftr-332	3498	10	tax	tax	NOUN
ftr-332	3498	11	court	court	NOUN
ftr-332	3498	12	(	(	PUNCT
ftr-332	3498	13	judge	judge	PROPN
ftr-332	3498	14	wherry	wherry	PROPN
ftr-332	3498	15	)	)	PUNCT
ftr-332	3498	16	held	hold	VERB
ftr-332	3498	17	that	that	SCONJ
ftr-332	3498	18	the	the	DET
ftr-332	3498	19	supreme	supreme	PROPN
ftr-332	3498	20	court‘s	court‘s	PROPN
ftr-332	3498	21	opinion	opinion	NOUN
ftr-332	3498	22	in	in	ADP
ftr-332	3498	23	colony	colony	NOUN
ftr-332	3498	24	,	,	PUNCT
ftr-332	3498	25	inc	inc	PROPN
ftr-332	3498	26	.	.	PROPN
ftr-332	3499	1	v.	v.	PROPN
ftr-332	3499	2	commissioner	commissioner	PROPN
ftr-332	3499	3	,	,	PUNCT
ftr-332	3499	4	357	357	NUM
ftr-332	3499	5	2012	2012	NUM
ftr-332	3499	6	]	]	PUNCT
ftr-332	3499	7	recent	recent	ADJ
ftr-332	3499	8	developments	development	NOUN
ftr-332	3499	9	in	in	ADP
ftr-332	3499	10	federal	federal	ADJ
ftr-332	3499	11	income	income	NOUN
ftr-332	3499	12	taxation	taxation	NOUN
ftr-332	3499	13	355	355	NUM
ftr-332	3499	14	u.s	u.s	PROPN
ftr-332	3499	15	.	.	PROPN
ftr-332	3499	16	28	28	NUM
ftr-332	3499	17	(	(	PUNCT
ftr-332	3499	18	1958	1958	NUM
ftr-332	3499	19	)	)	PUNCT
ftr-332	3499	20	,	,	PUNCT
ftr-332	3499	21	―‗unambiguously	―‗unambiguously	PUNCT
ftr-332	3499	22	forecloses	foreclose	VERB
ftr-332	3499	23	the	the	DET
ftr-332	3499	24	[	[	X
ftr-332	3499	25	irs	irs	X
ftr-332	3499	26	]	]	X
ftr-332	3499	27	interpretation	interpretation	NOUN
ftr-332	3499	28	‘	'	PUNCT
ftr-332	3499	29	…	…	PUNCT
ftr-332	3499	30	and	and	CCONJ
ftr-332	3499	31	displaces	displace	VERB
ftr-332	3499	32	[	[	X
ftr-332	3499	33	the	the	DET
ftr-332	3499	34	]	]	X
ftr-332	3499	35	temporary	temporary	ADJ
ftr-332	3499	36	regulations.‖	regulations.‖	NOUN
ftr-332	3499	37	the	the	DET
ftr-332	3499	38	first	first	ADJ
ftr-332	3499	39	ground	ground	NOUN
ftr-332	3499	40	was	be	AUX
ftr-332	3499	41	that	that	SCONJ
ftr-332	3499	42	the	the	DET
ftr-332	3499	43	temporary	temporary	ADJ
ftr-332	3499	44	regulations	regulation	NOUN
ftr-332	3499	45	were	be	AUX
ftr-332	3499	46	specifically	specifically	ADV
ftr-332	3499	47	limited	limit	VERB
ftr-332	3499	48	their	their	PRON
ftr-332	3499	49	application	application	NOUN
ftr-332	3499	50	to	to	ADP
ftr-332	3499	51	―taxable	―taxable	ADJ
ftr-332	3499	52	years	year	NOUN
ftr-332	3499	53	with	with	ADP
ftr-332	3499	54	respect	respect	NOUN
ftr-332	3499	55	to	to	ADP
ftr-332	3499	56	which	which	PRON
ftr-332	3499	57	the	the	DET
ftr-332	3499	58	applicable	applicable	ADJ
ftr-332	3499	59	period	period	NOUN
ftr-332	3499	60	for	for	ADP
ftr-332	3499	61	assessing	assess	VERB
ftr-332	3499	62	tax	tax	NOUN
ftr-332	3499	63	did	do	AUX
ftr-332	3499	64	not	not	PART
ftr-332	3499	65	expire	expire	VERB
ftr-332	3499	66	before	before	ADP
ftr-332	3499	67	september	september	PROPN
ftr-332	3499	68	24	24	NUM
ftr-332	3499	69	,	,	PUNCT
ftr-332	3499	70	2009,‖	2009,‖	NUM
ftr-332	3499	71	and	and	CCONJ
ftr-332	3499	72	in	in	ADP
ftr-332	3499	73	this	this	DET
ftr-332	3499	74	case	case	NOUN
ftr-332	3499	75	that	that	DET
ftr-332	3499	76	period	period	NOUN
ftr-332	3499	77	was	be	AUX
ftr-332	3499	78	not	not	PART
ftr-332	3499	79	open	open	ADJ
ftr-332	3499	80	as	as	ADP
ftr-332	3499	81	of	of	ADP
ftr-332	3499	82	that	that	DET
ftr-332	3499	83	date	date	NOUN
ftr-332	3499	84	.	.	PUNCT
ftr-332	3500	1	the	the	DET
ftr-332	3500	2	second	second	ADJ
ftr-332	3500	3	ground	ground	NOUN
ftr-332	3500	4	was	be	AUX
ftr-332	3500	5	that	that	SCONJ
ftr-332	3500	6	the	the	DET
ftr-332	3500	7	supreme	supreme	PROPN
ftr-332	3500	8	court	court	PROPN
ftr-332	3500	9	had	have	AUX
ftr-332	3500	10	held	hold	VERB
ftr-332	3500	11	in	in	ADP
ftr-332	3500	12	colony	colony	NOUN
ftr-332	3500	13	that	that	PRON
ftr-332	3500	14	the	the	DET
ftr-332	3500	15	statute	statute	NOUN
ftr-332	3500	16	was	be	AUX
ftr-332	3500	17	unambiguous	unambiguous	ADJ
ftr-332	3500	18	in	in	ADP
ftr-332	3500	19	light	light	NOUN
ftr-332	3500	20	of	of	ADP
ftr-332	3500	21	its	its	PRON
ftr-332	3500	22	legislative	legislative	ADJ
ftr-332	3500	23	history	history	NOUN
ftr-332	3500	24	and	and	CCONJ
ftr-332	3500	25	foreclosed	foreclose	VERB
ftr-332	3500	26	temporary	temporary	ADJ
ftr-332	3500	27	regulations	regulation	NOUN
ftr-332	3500	28	to	to	ADP
ftr-332	3500	29	the	the	DET
ftr-332	3500	30	contrary	contrary	NOUN
ftr-332	3500	31	.	.	PUNCT
ftr-332	3501	1			PRON
ftr-332	3501	2	judges	judge	NOUN
ftr-332	3501	3	halpern	halpern	PROPN
ftr-332	3501	4	and	and	CCONJ
ftr-332	3501	5	holmes	holmes	PROPN
ftr-332	3501	6	concurred	concur	VERB
ftr-332	3501	7	in	in	ADP
ftr-332	3501	8	the	the	DET
ftr-332	3501	9	result	result	NOUN
ftr-332	3501	10	.	.	PUNCT
ftr-332	3502	1	they	they	PRON
ftr-332	3502	2	stated	state	VERB
ftr-332	3502	3	that	that	SCONJ
ftr-332	3502	4	they	they	PRON
ftr-332	3502	5	were	be	AUX
ftr-332	3502	6	not	not	PART
ftr-332	3502	7	persuaded	persuade	VERB
ftr-332	3502	8	by	by	ADP
ftr-332	3502	9	either	either	PRON
ftr-332	3502	10	of	of	ADP
ftr-332	3502	11	the	the	DET
ftr-332	3502	12	majority‘s	majority‘s	PROPN
ftr-332	3502	13	analyses	analysis	NOUN
ftr-332	3502	14	,	,	PUNCT
ftr-332	3502	15	but	but	CCONJ
ftr-332	3502	16	that	that	SCONJ
ftr-332	3502	17	the	the	DET
ftr-332	3502	18	temporary	temporary	ADJ
ftr-332	3502	19	regulations	regulation	NOUN
ftr-332	3502	20	should	should	AUX
ftr-332	3502	21	be	be	AUX
ftr-332	3502	22	invalidated	invalidate	VERB
ftr-332	3502	23	on	on	ADP
ftr-332	3502	24	procedural	procedural	ADJ
ftr-332	3502	25	grounds	ground	NOUN
ftr-332	3502	26	for	for	ADP
ftr-332	3502	27	failure	failure	NOUN
ftr-332	3502	28	to	to	PART
ftr-332	3502	29	comply	comply	VERB
ftr-332	3502	30	with	with	ADP
ftr-332	3502	31	the	the	DET
ftr-332	3502	32	administrative	administrative	ADJ
ftr-332	3502	33	procedure	procedure	NOUN
ftr-332	3502	34	act‘s	act‘s	NOUN
ftr-332	3502	35	notice	notice	NOUN
ftr-332	3502	36	-	-	PUNCT
ftr-332	3502	37	and	and	CCONJ
ftr-332	3502	38	-	-	PUNCT
ftr-332	3502	39	comment	comment	NOUN
ftr-332	3502	40	requirement	requirement	NOUN
ftr-332	3502	41	.	.	PUNCT
ftr-332	3503	1	n.	n.	PROPN
ftr-332	3503	2	―tax	―tax	PROPN
ftr-332	3503	3	court	court	NOUN
ftr-332	3503	4	,	,	PUNCT
ftr-332	3503	5	we	we	PRON
ftr-332	3503	6	’ll	’ll	AUX
ftr-332	3503	7	see	see	VERB
ftr-332	3503	8	ya	ya	PRON
ftr-332	3503	9	at	at	ADP
ftr-332	3503	10	high	high	ADJ
ftr-332	3503	11	noon	noon	NOUN
ftr-332	3503	12	in	in	ADP
ftr-332	3503	13	front	front	NOUN
ftr-332	3503	14	of	of	ADP
ftr-332	3503	15	the	the	DET
ftr-332	3503	16	courts	court	NOUN
ftr-332	3503	17	of	of	ADP
ftr-332	3503	18	appeals,‖	appeals,‖	PROPN
ftr-332	3503	19	says	say	VERB
ftr-332	3503	20	the	the	DET
ftr-332	3503	21	irs	irs	PROPN
ftr-332	3503	22	.	.	PUNCT
ftr-332	3504	1	t.d	t.d	PROPN
ftr-332	3504	2	.	.	PROPN
ftr-332	3504	3	9511	9511	NUM
ftr-332	3504	4	,	,	PUNCT
ftr-332	3505	1	definition	definition	NOUN
ftr-332	3505	2	of	of	ADP
ftr-332	3505	3	omission	omission	NOUN
ftr-332	3505	4	from	from	ADP
ftr-332	3505	5	gross	gross	ADJ
ftr-332	3505	6	income	income	NOUN
ftr-332	3505	7	,	,	PUNCT
ftr-332	3505	8	75	75	NUM
ftr-332	3505	9	f.r	f.r	NOUN
ftr-332	3505	10	.	.	NOUN
ftr-332	3505	11	78897	78897	NUM
ftr-332	3505	12	(	(	PUNCT
ftr-332	3505	13	12/17/10	12/17/10	NUM
ftr-332	3505	14	)	)	PUNCT
ftr-332	3505	15	.	.	PUNCT
ftr-332	3506	1	the	the	DET
ftr-332	3506	2	irs	irs	PROPN
ftr-332	3506	3	and	and	CCONJ
ftr-332	3506	4	treasury	treasury	PROPN
ftr-332	3506	5	have	have	AUX
ftr-332	3506	6	finalized	finalize	VERB
ftr-332	3506	7	amendments	amendment	NOUN
ftr-332	3506	8	to	to	ADP
ftr-332	3506	9	regs	reg	NOUN
ftr-332	3506	10	.	.	PUNCT
ftr-332	3507	1	§	§	PROPN
ftr-332	3507	2	§	§	PROPN
ftr-332	3507	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3507	4	and	and	CCONJ
ftr-332	3507	5	301.6501(e)-1	301.6501(e)-1	NUM
ftr-332	3507	6	,	,	PUNCT
ftr-332	3507	7	replacing	replace	VERB
ftr-332	3507	8	temp	temp	NOUN
ftr-332	3507	9	.	.	PUNCT
ftr-332	3508	1	reg	reg	NOUN
ftr-332	3508	2	.	.	PUNCT
ftr-332	3509	1	§	§	PROPN
ftr-332	3509	2	§	§	PROPN
ftr-332	3509	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3509	4	t	t	NOUN
ftr-332	3509	5	and	and	CCONJ
ftr-332	3509	6	301.6501(e)1	301.6501(e)1	NUM
ftr-332	3509	7	t	t	PROPN
ftr-332	3509	8	,	,	PUNCT
ftr-332	3509	9	t.d	t.d	PROPN
ftr-332	3509	10	.	.	PROPN
ftr-332	3509	11	9466	9466	NUM
ftr-332	3509	12	,	,	PUNCT
ftr-332	3509	13	definition	definition	NOUN
ftr-332	3509	14	of	of	ADP
ftr-332	3509	15	omission	omission	NOUN
ftr-332	3509	16	from	from	ADP
ftr-332	3509	17	gross	gross	ADJ
ftr-332	3509	18	income	income	NOUN
ftr-332	3509	19	,	,	PUNCT
ftr-332	3509	20	74	74	NUM
ftr-332	3509	21	f.r	f.r	NOUN
ftr-332	3509	22	.	.	PROPN
ftr-332	3509	23	49321	49321	NUM
ftr-332	3509	24	(	(	PUNCT
ftr-332	3509	25	9/24/09	9/24/09	NUM
ftr-332	3509	26	)	)	PUNCT
ftr-332	3509	27	.	.	PUNCT
ftr-332	3510	1	the	the	DET
ftr-332	3510	2	final	final	ADJ
ftr-332	3510	3	regulations	regulation	NOUN
ftr-332	3510	4	are	be	AUX
ftr-332	3510	5	identical	identical	ADJ
ftr-332	3510	6	to	to	ADP
ftr-332	3510	7	the	the	DET
ftr-332	3510	8	temporary	temporary	ADJ
ftr-332	3510	9	regulations	regulation	NOUN
ftr-332	3510	10	in	in	ADP
ftr-332	3510	11	providing	provide	VERB
ftr-332	3510	12	that	that	PRON
ftr-332	3510	13	for	for	ADP
ftr-332	3510	14	purposes	purpose	NOUN
ftr-332	3510	15	of	of	ADP
ftr-332	3510	16	determining	determine	VERB
ftr-332	3510	17	whether	whether	SCONJ
ftr-332	3510	18	there	there	PRON
ftr-332	3510	19	is	be	VERB
ftr-332	3510	20	a	a	DET
ftr-332	3510	21	substantial	substantial	ADJ
ftr-332	3510	22	omission	omission	NOUN
ftr-332	3510	23	of	of	ADP
ftr-332	3510	24	gross	gross	ADJ
ftr-332	3510	25	income	income	NOUN
ftr-332	3510	26	,	,	PUNCT
ftr-332	3510	27	gross	gross	ADJ
ftr-332	3510	28	income	income	NOUN
ftr-332	3510	29	as	as	SCONJ
ftr-332	3510	30	it	it	PRON
ftr-332	3510	31	relates	relate	VERB
ftr-332	3510	32	to	to	ADP
ftr-332	3510	33	a	a	DET
ftr-332	3510	34	trade	trade	NOUN
ftr-332	3510	35	or	or	CCONJ
ftr-332	3510	36	business	business	NOUN
ftr-332	3510	37	includes	include	VERB
ftr-332	3510	38	the	the	DET
ftr-332	3510	39	total	total	ADJ
ftr-332	3510	40	amount	amount	NOUN
ftr-332	3510	41	received	receive	VERB
ftr-332	3510	42	from	from	ADP
ftr-332	3510	43	the	the	DET
ftr-332	3510	44	sale	sale	NOUN
ftr-332	3510	45	of	of	ADP
ftr-332	3510	46	goods	good	NOUN
ftr-332	3510	47	or	or	CCONJ
ftr-332	3510	48	services	service	NOUN
ftr-332	3510	49	,	,	PUNCT
ftr-332	3510	50	without	without	ADP
ftr-332	3510	51	reduction	reduction	NOUN
ftr-332	3510	52	for	for	ADP
ftr-332	3510	53	the	the	DET
ftr-332	3510	54	cost	cost	NOUN
ftr-332	3510	55	of	of	ADP
ftr-332	3510	56	goods	good	NOUN
ftr-332	3510	57	sold	sell	VERB
ftr-332	3510	58	,	,	PUNCT
ftr-332	3510	59	gross	gross	ADJ
ftr-332	3510	60	income	income	NOUN
ftr-332	3510	61	otherwise	otherwise	ADV
ftr-332	3510	62	has	have	VERB
ftr-332	3510	63	the	the	DET
ftr-332	3510	64	same	same	ADJ
ftr-332	3510	65	meaning	meaning	NOUN
ftr-332	3510	66	as	as	ADP
ftr-332	3510	67	under	under	ADP
ftr-332	3510	68	§	§	PROPN
ftr-332	3510	69	61(a	61(a	NUM
ftr-332	3510	70	)	)	PUNCT
ftr-332	3510	71	.	.	PUNCT
ftr-332	3511	1			PUNCT
ftr-332	3512	1	the	the	DET
ftr-332	3512	2	irs	irs	PROPN
ftr-332	3512	3	and	and	CCONJ
ftr-332	3512	4	treasury	treasury	PROPN
ftr-332	3512	5	declared	declare	VERB
ftr-332	3512	6	in	in	ADP
ftr-332	3512	7	the	the	DET
ftr-332	3512	8	preamble	preamble	NOUN
ftr-332	3512	9	that	that	SCONJ
ftr-332	3512	10	they	they	PRON
ftr-332	3512	11	believed	believe	VERB
ftr-332	3512	12	that	that	SCONJ
ftr-332	3512	13	the	the	DET
ftr-332	3512	14	tax	tax	NOUN
ftr-332	3512	15	court‘s	court‘s	NOUN
ftr-332	3512	16	decision	decision	NOUN
ftr-332	3512	17	in	in	ADP
ftr-332	3512	18	intermountain	intermountain	PROPN
ftr-332	3512	19	insurance	insurance	NOUN
ftr-332	3512	20	service	service	NOUN
ftr-332	3512	21	of	of	ADP
ftr-332	3512	22	vail	vail	PROPN
ftr-332	3512	23	v.	v.	PROPN
ftr-332	3512	24	commissioner	commissioner	PROPN
ftr-332	3512	25	,	,	PUNCT
ftr-332	3512	26	134	134	NUM
ftr-332	3512	27	t.c	t.c	PROPN
ftr-332	3512	28	.	.	PROPN
ftr-332	3512	29	211	211	NUM
ftr-332	3512	30	(	(	PUNCT
ftr-332	3512	31	5/6/10	5/6/10	NUM
ftr-332	3512	32	)	)	PUNCT
ftr-332	3512	33	,	,	PUNCT
ftr-332	3512	34	invalidating	invalidate	VERB
ftr-332	3512	35	the	the	DET
ftr-332	3512	36	temporary	temporary	ADJ
ftr-332	3512	37	regulations	regulation	NOUN
ftr-332	3512	38	,	,	PUNCT
ftr-332	3512	39	was	be	AUX
ftr-332	3512	40	erroneous	erroneous	ADJ
ftr-332	3512	41	:	:	PUNCT
ftr-332	3512	42	the	the	DET
ftr-332	3512	43	treasury	treasury	PROPN
ftr-332	3512	44	department	department	PROPN
ftr-332	3512	45	and	and	CCONJ
ftr-332	3512	46	the	the	DET
ftr-332	3512	47	internal	internal	ADJ
ftr-332	3512	48	revenue	revenue	NOUN
ftr-332	3512	49	service	service	NOUN
ftr-332	3512	50	disagree	disagree	VERB
ftr-332	3512	51	with	with	ADP
ftr-332	3512	52	intermountain	intermountain	NOUN
ftr-332	3512	53	.	.	PUNCT
ftr-332	3513	1	the	the	DET
ftr-332	3513	2	supreme	supreme	PROPN
ftr-332	3513	3	court	court	PROPN
ftr-332	3513	4	stated	state	VERB
ftr-332	3513	5	in	in	ADP
ftr-332	3513	6	colony	colony	NOUN
ftr-332	3513	7	that	that	SCONJ
ftr-332	3513	8	the	the	DET
ftr-332	3513	9	statutory	statutory	ADJ
ftr-332	3513	10	phrase	phrase	NOUN
ftr-332	3513	11	‗‗omits	‗‗omit	NOUN
ftr-332	3513	12	from	from	ADP
ftr-332	3513	13	gross	gross	ADJ
ftr-332	3513	14	income	income	NOUN
ftr-332	3513	15	‘	'	PUNCT
ftr-332	3513	16	‘	'	PUNCT
ftr-332	3513	17	is	be	AUX
ftr-332	3513	18	ambiguous	ambiguous	ADJ
ftr-332	3513	19	,	,	PUNCT
ftr-332	3513	20	meaning	mean	VERB
ftr-332	3513	21	that	that	SCONJ
ftr-332	3513	22	it	it	PRON
ftr-332	3513	23	is	be	AUX
ftr-332	3513	24	susceptible	susceptible	ADJ
ftr-332	3513	25	to	to	ADP
ftr-332	3513	26	more	more	ADJ
ftr-332	3513	27	than	than	ADP
ftr-332	3513	28	one	one	NUM
ftr-332	3513	29	reasonable	reasonable	ADJ
ftr-332	3513	30	interpretation	interpretation	NOUN
ftr-332	3513	31	.	.	PUNCT
ftr-332	3514	1	the	the	DET
ftr-332	3514	2	interpretation	interpretation	NOUN
ftr-332	3514	3	adopted	adopt	VERB
ftr-332	3514	4	by	by	ADP
ftr-332	3514	5	the	the	DET
ftr-332	3514	6	supreme	supreme	PROPN
ftr-332	3514	7	court	court	PROPN
ftr-332	3514	8	in	in	ADP
ftr-332	3514	9	colony	colony	NOUN
ftr-332	3514	10	represented	represent	VERB
ftr-332	3514	11	that	that	SCONJ
ftr-332	3514	12	court‘s	court‘s	PROPN
ftr-332	3514	13	interpretation	interpretation	NOUN
ftr-332	3514	14	of	of	ADP
ftr-332	3514	15	the	the	DET
ftr-332	3514	16	phrase	phrase	NOUN
ftr-332	3514	17	but	but	CCONJ
ftr-332	3514	18	not	not	PART
ftr-332	3514	19	the	the	DET
ftr-332	3514	20	only	only	ADJ
ftr-332	3514	21	permissible	permissible	ADJ
ftr-332	3514	22	interpretation	interpretation	NOUN
ftr-332	3514	23	of	of	ADP
ftr-332	3514	24	it	it	PRON
ftr-332	3514	25	.	.	PUNCT
ftr-332	3515	1	under	under	ADP
ftr-332	3515	2	the	the	DET
ftr-332	3515	3	authority	authority	NOUN
ftr-332	3515	4	of	of	ADP
ftr-332	3515	5	nat’l	nat’l	NOUN
ftr-332	3515	6	cable	cable	NOUN
ftr-332	3515	7	&	&	CCONJ
ftr-332	3515	8	telecomms	telecomms	PROPN
ftr-332	3515	9	.	.	PUNCT
ftr-332	3516	1	ass’n	ass’n	PROPN
ftr-332	3516	2	v.	v.	CCONJ
ftr-332	3516	3	brand	brand	NOUN
ftr-332	3516	4	x	x	PUNCT
ftr-332	3516	5	internet	internet	NOUN
ftr-332	3516	6	servs	servs	NOUN
ftr-332	3516	7	.	.	PUNCT
ftr-332	3517	1	,	,	PUNCT
ftr-332	3517	2	545	545	NUM
ftr-332	3517	3	u.s	u.s	PROPN
ftr-332	3517	4	.	.	PROPN
ftr-332	3517	5	967	967	NUM
ftr-332	3517	6	,	,	PUNCT
ftr-332	3517	7	982–83	982–83	NUM
ftr-332	3517	8	(	(	PUNCT
ftr-332	3517	9	2005	2005	NUM
ftr-332	3517	10	)	)	PUNCT
ftr-332	3517	11	,	,	PUNCT
ftr-332	3517	12	the	the	DET
ftr-332	3517	13	treasury	treasury	PROPN
ftr-332	3517	14	department	department	PROPN
ftr-332	3517	15	and	and	CCONJ
ftr-332	3517	16	the	the	DET
ftr-332	3517	17	internal	internal	ADJ
ftr-332	3517	18	revenue	revenue	NOUN
ftr-332	3517	19	service	service	NOUN
ftr-332	3517	20	are	be	AUX
ftr-332	3517	21	permitted	permit	VERB
ftr-332	3517	22	to	to	PART
ftr-332	3517	23	adopt	adopt	VERB
ftr-332	3517	24	another	another	DET
ftr-332	3517	25	reasonable	reasonable	ADJ
ftr-332	3517	26	interpretation	interpretation	NOUN
ftr-332	3517	27	of	of	ADP
ftr-332	3517	28	‗‗omits	‗‗omit	NOUN
ftr-332	3517	29	from	from	ADP
ftr-332	3517	30	gross	gross	ADJ
ftr-332	3517	31	income	income	NOUN
ftr-332	3517	32	,	,	PUNCT
ftr-332	3517	33	‘	'	PUNCT
ftr-332	3517	34	‘	'	PUNCT
ftr-332	3517	35	particularly	particularly	ADV
ftr-332	3517	36	as	as	SCONJ
ftr-332	3517	37	it	it	PRON
ftr-332	3517	38	is	be	AUX
ftr-332	3517	39	used	use	VERB
ftr-332	3517	40	in	in	ADP
ftr-332	3517	41	a	a	DET
ftr-332	3517	42	new	new	ADJ
ftr-332	3517	43	statutory	statutory	ADJ
ftr-332	3517	44	setting	setting	NOUN
ftr-332	3517	45	.	.	PUNCT
ftr-332	3518	1	356	356	NUM
ftr-332	3518	2	florida	florida	PROPN
ftr-332	3518	3	tax	tax	NOUN
ftr-332	3518	4	review	review	NOUN
ftr-332	3518	5	[	[	X
ftr-332	3518	6	vol	vol	NOUN
ftr-332	3518	7	.	.	PUNCT
ftr-332	3519	1	12:5	12:5	NUM
ftr-332	3519	2			NOUN
ftr-332	3519	3	according	accord	VERB
ftr-332	3519	4	to	to	ADP
ftr-332	3519	5	the	the	DET
ftr-332	3519	6	preamble	preamble	NOUN
ftr-332	3519	7	,	,	PUNCT
ftr-332	3519	8	the	the	DET
ftr-332	3519	9	final	final	ADJ
ftr-332	3519	10	regulations	regulation	NOUN
ftr-332	3519	11	have	have	AUX
ftr-332	3519	12	been	be	AUX
ftr-332	3519	13	clarified	clarify	VERB
ftr-332	3519	14	to	to	PART
ftr-332	3519	15	emphasize	emphasize	VERB
ftr-332	3519	16	that	that	SCONJ
ftr-332	3519	17	they	they	PRON
ftr-332	3519	18	only	only	ADV
ftr-332	3519	19	apply	apply	VERB
ftr-332	3519	20	to	to	PART
ftr-332	3519	21	open	open	VERB
ftr-332	3519	22	tax	tax	NOUN
ftr-332	3519	23	years	year	NOUN
ftr-332	3519	24	and	and	CCONJ
ftr-332	3519	25	do	do	AUX
ftr-332	3519	26	not	not	PART
ftr-332	3519	27	reopen	reopen	VERB
ftr-332	3519	28	closed	closed	ADJ
ftr-332	3519	29	tax	tax	NOUN
ftr-332	3519	30	years	year	NOUN
ftr-332	3519	31	.	.	PUNCT
ftr-332	3520	1	however	however	ADV
ftr-332	3520	2	,	,	PUNCT
ftr-332	3520	3	the	the	DET
ftr-332	3520	4	preamble	preamble	ADJ
ftr-332	3520	5	states	state	NOUN
ftr-332	3520	6	:	:	PUNCT
ftr-332	3520	7	the	the	DET
ftr-332	3520	8	tax	tax	NOUN
ftr-332	3520	9	court‘s	court‘s	PROPN
ftr-332	3520	10	majority	majority	NOUN
ftr-332	3520	11	in	in	ADP
ftr-332	3520	12	intermountain	intermountain	PROPN
ftr-332	3520	13	erroneously	erroneously	ADV
ftr-332	3520	14	interpreted	interpret	VERB
ftr-332	3520	15	the	the	DET
ftr-332	3520	16	applicability	applicability	NOUN
ftr-332	3520	17	provisions	provision	NOUN
ftr-332	3520	18	of	of	ADP
ftr-332	3520	19	the	the	DET
ftr-332	3520	20	temporary	temporary	ADJ
ftr-332	3520	21	and	and	CCONJ
ftr-332	3520	22	proposed	propose	VERB
ftr-332	3520	23	regulations	regulation	NOUN
ftr-332	3520	24	,	,	PUNCT
ftr-332	3520	25	which	which	PRON
ftr-332	3520	26	provided	provide	VERB
ftr-332	3520	27	that	that	SCONJ
ftr-332	3520	28	the	the	DET
ftr-332	3520	29	regulations	regulation	NOUN
ftr-332	3520	30	applied	apply	VERB
ftr-332	3520	31	to	to	ADP
ftr-332	3520	32	taxable	taxable	ADJ
ftr-332	3520	33	years	year	NOUN
ftr-332	3520	34	with	with	ADP
ftr-332	3520	35	respect	respect	NOUN
ftr-332	3520	36	to	to	ADP
ftr-332	3520	37	which	which	PRON
ftr-332	3520	38	‗the	‗the	DET
ftr-332	3520	39	applicable	applicable	ADJ
ftr-332	3520	40	period	period	NOUN
ftr-332	3520	41	for	for	ADP
ftr-332	3520	42	assessing	assess	VERB
ftr-332	3520	43	tax	tax	NOUN
ftr-332	3520	44	did	do	AUX
ftr-332	3520	45	not	not	PART
ftr-332	3520	46	expire	expire	VERB
ftr-332	3520	47	before	before	ADP
ftr-332	3520	48	september	september	PROPN
ftr-332	3520	49	24	24	NUM
ftr-332	3520	50	,	,	PUNCT
ftr-332	3520	51	2009.‖	2009.‖	PROPN
ftr-332	3520	52	the	the	DET
ftr-332	3520	53	internal	internal	ADJ
ftr-332	3520	54	revenue	revenue	NOUN
ftr-332	3520	55	service	service	NOUN
ftr-332	3520	56	will	will	AUX
ftr-332	3520	57	continue	continue	VERB
ftr-332	3520	58	to	to	PART
ftr-332	3520	59	adhere	adhere	VERB
ftr-332	3520	60	to	to	ADP
ftr-332	3520	61	the	the	DET
ftr-332	3520	62	position	position	NOUN
ftr-332	3520	63	that	that	PRON
ftr-332	3520	64	―the	―the	DET
ftr-332	3520	65	applicable	applicable	ADJ
ftr-332	3520	66	period‖	period‖	PROPN
ftr-332	3520	67	of	of	ADP
ftr-332	3520	68	limitations	limitation	NOUN
ftr-332	3520	69	is	be	AUX
ftr-332	3520	70	not	not	PART
ftr-332	3520	71	the	the	DET
ftr-332	3520	72	―general‖	―general‖	PROPN
ftr-332	3520	73	three	three	NUM
ftr-332	3520	74	-	-	PUNCT
ftr-332	3520	75	year	year	NOUN
ftr-332	3520	76	limitations	limitation	NOUN
ftr-332	3520	77	period	period	NOUN
ftr-332	3520	78	.	.	PUNCT
ftr-332	3521	1	...	...	PUNCT
ftr-332	3522	1	consistent	consistent	ADJ
ftr-332	3522	2	with	with	ADP
ftr-332	3522	3	that	that	DET
ftr-332	3522	4	position	position	NOUN
ftr-332	3522	5	,	,	PUNCT
ftr-332	3522	6	the	the	DET
ftr-332	3522	7	final	final	ADJ
ftr-332	3522	8	regulations	regulation	NOUN
ftr-332	3522	9	apply	apply	VERB
ftr-332	3522	10	to	to	ADP
ftr-332	3522	11	taxable	taxable	ADJ
ftr-332	3522	12	years	year	NOUN
ftr-332	3522	13	with	with	ADP
ftr-332	3522	14	respect	respect	NOUN
ftr-332	3522	15	to	to	ADP
ftr-332	3522	16	which	which	PRON
ftr-332	3522	17	the	the	DET
ftr-332	3522	18	six	six	NUM
ftr-332	3522	19	-	-	PUNCT
ftr-332	3522	20	year	year	NOUN
ftr-332	3522	21	period	period	NOUN
ftr-332	3522	22	for	for	ADP
ftr-332	3522	23	assessing	assess	VERB
ftr-332	3522	24	tax	tax	NOUN
ftr-332	3522	25	under	under	ADP
ftr-332	3522	26	section	section	NOUN
ftr-332	3522	27	6229(c)(2	6229(c)(2	NUM
ftr-332	3522	28	)	)	PUNCT
ftr-332	3522	29	or	or	CCONJ
ftr-332	3522	30	6501(e)(1	6501(e)(1	NUM
ftr-332	3522	31	)	)	PUNCT
ftr-332	3522	32	was	be	AUX
ftr-332	3522	33	open	open	ADJ
ftr-332	3522	34	on	on	ADP
ftr-332	3522	35	or	or	CCONJ
ftr-332	3522	36	after	after	ADP
ftr-332	3522	37	september	september	PROPN
ftr-332	3522	38	24	24	NUM
ftr-332	3522	39	,	,	PUNCT
ftr-332	3522	40	2009	2009	NUM
ftr-332	3522	41	.	.	PUNCT
ftr-332	3523	1			PUNCT
ftr-332	3523	2	the	the	DET
ftr-332	3523	3	supreme	supreme	PROPN
ftr-332	3523	4	court‘s	court‘s	PROPN
ftr-332	3523	5	decision	decision	NOUN
ftr-332	3523	6	in	in	ADP
ftr-332	3523	7	mayo	mayo	PROPN
ftr-332	3523	8	foundation	foundation	PROPN
ftr-332	3523	9	for	for	ADP
ftr-332	3523	10	medical	medical	ADJ
ftr-332	3523	11	education	education	NOUN
ftr-332	3523	12	and	and	CCONJ
ftr-332	3523	13	research	research	NOUN
ftr-332	3523	14	v.	v.	PROPN
ftr-332	3523	15	united	united	PROPN
ftr-332	3523	16	states	states	PROPN
ftr-332	3523	17	,	,	PUNCT
ftr-332	3523	18	131	131	NUM
ftr-332	3523	19	s.	s.	PROPN
ftr-332	3523	20	ct	ct	PROPN
ftr-332	3523	21	.	.	PROPN
ftr-332	3523	22	704	704	NUM
ftr-332	3523	23	(	(	PUNCT
ftr-332	3523	24	1/11/11	1/11/11	NUM
ftr-332	3523	25	)	)	PUNCT
ftr-332	3523	26	,	,	PUNCT
ftr-332	3523	27	holding	hold	VERB
ftr-332	3523	28	that	that	SCONJ
ftr-332	3523	29	treasury	treasury	PROPN
ftr-332	3523	30	regulations	regulation	NOUN
ftr-332	3523	31	are	be	AUX
ftr-332	3523	32	entitled	entitle	VERB
ftr-332	3523	33	to	to	PART
ftr-332	3523	34	deference	deference	VERB
ftr-332	3523	35	under	under	ADP
ftr-332	3523	36	chevron	chevron	NOUN
ftr-332	3523	37	,	,	PUNCT
ftr-332	3523	38	u.s.a	u.s.a	PROPN
ftr-332	3523	39	.	.	PROPN
ftr-332	3523	40	,	,	PUNCT
ftr-332	3523	41	inc	inc	PROPN
ftr-332	3523	42	.	.	PROPN
ftr-332	3523	43	v.	v.	ADP
ftr-332	3523	44	natural	natural	ADJ
ftr-332	3523	45	res	re	NOUN
ftr-332	3523	46	.	.	PUNCT
ftr-332	3524	1	def	def	PROPN
ftr-332	3524	2	.	.	PROPN
ftr-332	3524	3	council	council	PROPN
ftr-332	3524	4	,	,	PUNCT
ftr-332	3524	5	inc	inc	PROPN
ftr-332	3524	6	.	.	PROPN
ftr-332	3524	7	,	,	PUNCT
ftr-332	3524	8	467	467	NUM
ftr-332	3524	9	u.s	u.s	PROPN
ftr-332	3524	10	.	.	PROPN
ftr-332	3524	11	837	837	NUM
ftr-332	3524	12	(	(	PUNCT
ftr-332	3524	13	1984	1984	NUM
ftr-332	3524	14	)	)	PUNCT
ftr-332	3524	15	,	,	PUNCT
ftr-332	3524	16	will	will	AUX
ftr-332	3524	17	play	play	VERB
ftr-332	3524	18	a	a	DET
ftr-332	3524	19	major	major	ADJ
ftr-332	3524	20	role	role	NOUN
ftr-332	3524	21	in	in	ADP
ftr-332	3524	22	who	who	PRON
ftr-332	3524	23	wins	win	VERB
ftr-332	3524	24	this	this	DET
ftr-332	3524	25	shoot	shoot	NOUN
ftr-332	3524	26	-	-	PUNCT
ftr-332	3524	27	out	out	NOUN
ftr-332	3524	28	.	.	PUNCT
ftr-332	3525	1	o.	o.	NOUN
ftr-332	3525	2	and	and	CCONJ
ftr-332	3525	3	government	government	NOUN
ftr-332	3525	4	wins	win	VERB
ftr-332	3525	5	in	in	ADP
ftr-332	3525	6	the	the	DET
ftr-332	3525	7	seventh	seventh	ADJ
ftr-332	3525	8	circuit	circuit	NOUN
ftr-332	3525	9	,	,	PUNCT
ftr-332	3525	10	without	without	ADP
ftr-332	3525	11	any	any	DET
ftr-332	3525	12	help	help	NOUN
ftr-332	3525	13	from	from	ADP
ftr-332	3525	14	the	the	DET
ftr-332	3525	15	temporary	temporary	ADJ
ftr-332	3525	16	regulations	regulation	NOUN
ftr-332	3525	17	.	.	PUNCT
ftr-332	3526	1	beard	beard	PROPN
ftr-332	3526	2	v.	v.	PROPN
ftr-332	3526	3	commissioner	commissioner	PROPN
ftr-332	3526	4	,	,	PUNCT
ftr-332	3526	5	633	633	NUM
ftr-332	3526	6	f.3d	f.3d	NUM
ftr-332	3526	7	616	616	NUM
ftr-332	3526	8	(	(	PUNCT
ftr-332	3526	9	7th	7th	ADJ
ftr-332	3526	10	cir	cir	NOUN
ftr-332	3526	11	.	.	PUNCT
ftr-332	3526	12	1/26/11	1/26/11	NUM
ftr-332	3526	13	)	)	PUNCT
ftr-332	3526	14	,	,	PUNCT
ftr-332	3526	15	rev’g	rev’g	PROPN
ftr-332	3526	16	t.c	t.c	PROPN
ftr-332	3526	17	.	.	PROPN
ftr-332	3526	18	memo	memo	NOUN
ftr-332	3526	19	2009	2009	NUM
ftr-332	3526	20	-	-	SYM
ftr-332	3526	21	184	184	NUM
ftr-332	3526	22	(	(	PUNCT
ftr-332	3526	23	8/11/09	8/11/09	NUM
ftr-332	3526	24	)	)	PUNCT
ftr-332	3526	25	.	.	PUNCT
ftr-332	3527	1	the	the	DET
ftr-332	3527	2	seventh	seventh	ADJ
ftr-332	3527	3	circuit	circuit	NOUN
ftr-332	3527	4	,	,	PUNCT
ftr-332	3527	5	in	in	ADP
ftr-332	3527	6	an	an	DET
ftr-332	3527	7	opinion	opinion	NOUN
ftr-332	3527	8	by	by	ADP
ftr-332	3527	9	judge	judge	PROPN
ftr-332	3527	10	evans	evans	PROPN
ftr-332	3527	11	,	,	PUNCT
ftr-332	3527	12	reversed	reverse	VERB
ftr-332	3527	13	the	the	DET
ftr-332	3527	14	tax	tax	NOUN
ftr-332	3527	15	court‘s	court‘s	NOUN
ftr-332	3527	16	decision	decision	NOUN
ftr-332	3527	17	that	that	SCONJ
ftr-332	3527	18	an	an	DET
ftr-332	3527	19	overstatement	overstatement	NOUN
ftr-332	3527	20	of	of	ADP
ftr-332	3527	21	basis	basis	NOUN
ftr-332	3527	22	results	result	NOUN
ftr-332	3527	23	in	in	ADP
ftr-332	3527	24	an	an	DET
ftr-332	3527	25	omission	omission	NOUN
ftr-332	3527	26	of	of	ADP
ftr-332	3527	27	gross	gross	ADJ
ftr-332	3527	28	income	income	NOUN
ftr-332	3527	29	that	that	PRON
ftr-332	3527	30	triggers	trigger	VERB
ftr-332	3527	31	the	the	DET
ftr-332	3527	32	six	six	NUM
ftr-332	3527	33	year	year	NOUN
ftr-332	3527	34	statute	statute	NOUN
ftr-332	3527	35	of	of	ADP
ftr-332	3527	36	limitations	limitation	NOUN
ftr-332	3527	37	under	under	ADP
ftr-332	3527	38	§	§	PROPN
ftr-332	3527	39	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3527	40	)	)	PUNCT
ftr-332	3527	41	.	.	PUNCT
ftr-332	3528	1	in	in	ADP
ftr-332	3528	2	a	a	DET
ftr-332	3528	3	―very	―very	NOUN
ftr-332	3528	4	carefully	carefully	ADV
ftr-332	3528	5	reasoned	reason	VERB
ftr-332	3528	6	opinion,‖	opinion,‖	NOUN
ftr-332	3528	7	(	(	PUNCT
ftr-332	3528	8	but	but	CCONJ
ftr-332	3528	9	see	see	VERB
ftr-332	3528	10	the	the	DET
ftr-332	3528	11	burks	burk	NOUN
ftr-332	3528	12	case	case	NOUN
ftr-332	3528	13	,	,	PUNCT
ftr-332	3528	14	below	below	ADV
ftr-332	3528	15	)	)	PUNCT
ftr-332	3528	16	the	the	DET
ftr-332	3528	17	court	court	NOUN
ftr-332	3528	18	concluded	conclude	VERB
ftr-332	3528	19	that	that	SCONJ
ftr-332	3528	20	the	the	DET
ftr-332	3528	21	supreme	supreme	PROPN
ftr-332	3528	22	court‘s	court‘s	PROPN
ftr-332	3528	23	decision	decision	NOUN
ftr-332	3528	24	in	in	ADP
ftr-332	3528	25	colony	colony	NOUN
ftr-332	3528	26	,	,	PUNCT
ftr-332	3528	27	inc	inc	PROPN
ftr-332	3528	28	.	.	PROPN
ftr-332	3528	29	v.	v.	PROPN
ftr-332	3528	30	commissioner	commissioner	PROPN
ftr-332	3528	31	,	,	PUNCT
ftr-332	3528	32	357	357	NUM
ftr-332	3528	33	u.s	u.s	PROPN
ftr-332	3528	34	.	.	PROPN
ftr-332	3528	35	28	28	NUM
ftr-332	3528	36	(	(	PUNCT
ftr-332	3528	37	1958	1958	NUM
ftr-332	3528	38	)	)	PUNCT
ftr-332	3528	39	was	be	AUX
ftr-332	3528	40	not	not	PART
ftr-332	3528	41	controlling	control	VERB
ftr-332	3528	42	.	.	PUNCT
ftr-332	3529	1	the	the	DET
ftr-332	3529	2	seventh	seventh	ADJ
ftr-332	3529	3	circuit	circuit	NOUN
ftr-332	3529	4	reasoned	reason	VERB
ftr-332	3529	5	that	that	SCONJ
ftr-332	3529	6	colony	colony	NOUN
ftr-332	3529	7	was	be	AUX
ftr-332	3529	8	both	both	PRON
ftr-332	3529	9	factually	factually	ADV
ftr-332	3529	10	different	different	ADJ
ftr-332	3529	11	–	–	PUNCT
ftr-332	3529	12	colony	colony	NOUN
ftr-332	3529	13	involved	involve	VERB
ftr-332	3529	14	an	an	DET
ftr-332	3529	15	overstatement	overstatement	NOUN
ftr-332	3529	16	of	of	ADP
ftr-332	3529	17	the	the	DET
ftr-332	3529	18	basis	basis	NOUN
ftr-332	3529	19	of	of	ADP
ftr-332	3529	20	lots	lot	NOUN
ftr-332	3529	21	held	hold	VERB
ftr-332	3529	22	by	by	ADP
ftr-332	3529	23	a	a	DET
ftr-332	3529	24	real	real	ADJ
ftr-332	3529	25	estate	estate	NOUN
ftr-332	3529	26	developer	developer	NOUN
ftr-332	3529	27	for	for	ADP
ftr-332	3529	28	sale	sale	NOUN
ftr-332	3529	29	to	to	ADP
ftr-332	3529	30	customers	customer	NOUN
ftr-332	3529	31	in	in	ADP
ftr-332	3529	32	the	the	DET
ftr-332	3529	33	ordinary	ordinary	ADJ
ftr-332	3529	34	course	course	NOUN
ftr-332	3529	35	of	of	ADP
ftr-332	3529	36	business	business	NOUN
ftr-332	3529	37	,	,	PUNCT
ftr-332	3529	38	while	while	SCONJ
ftr-332	3529	39	the	the	DET
ftr-332	3529	40	instant	instant	ADJ
ftr-332	3529	41	case	case	NOUN
ftr-332	3529	42	involved	involve	VERB
ftr-332	3529	43	an	an	DET
ftr-332	3529	44	overstatement	overstatement	NOUN
ftr-332	3529	45	of	of	ADP
ftr-332	3529	46	basis	basis	NOUN
ftr-332	3529	47	in	in	ADP
ftr-332	3529	48	a	a	DET
ftr-332	3529	49	partnership	partnership	NOUN
ftr-332	3529	50	interest	interest	NOUN
ftr-332	3529	51	in	in	ADP
ftr-332	3529	52	a	a	DET
ftr-332	3529	53	son	son	NOUN
ftr-332	3529	54	-	-	PUNCT
ftr-332	3529	55	ofboss	ofboss	NOUN
ftr-332	3529	56	tax	tax	NOUN
ftr-332	3529	57	shelter	shelter	NOUN
ftr-332	3529	58	transaction	transaction	NOUN
ftr-332	3529	59	–	–	PUNCT
ftr-332	3529	60	and	and	CCONJ
ftr-332	3529	61	legally	legally	ADV
ftr-332	3529	62	different	different	ADJ
ftr-332	3529	63	because	because	SCONJ
ftr-332	3529	64	of	of	ADP
ftr-332	3529	65	changes	change	NOUN
ftr-332	3529	66	between	between	ADP
ftr-332	3529	67	the	the	DET
ftr-332	3529	68	1939	1939	NUM
ftr-332	3529	69	code	code	NOUN
ftr-332	3529	70	§	§	PROPN
ftr-332	3529	71	275(c	275(c	PROPN
ftr-332	3529	72	)	)	PUNCT
ftr-332	3529	73	,	,	PUNCT
ftr-332	3529	74	which	which	PRON
ftr-332	3529	75	was	be	AUX
ftr-332	3529	76	interpreted	interpret	VERB
ftr-332	3529	77	in	in	ADP
ftr-332	3529	78	colony	colony	NOUN
ftr-332	3529	79	and	and	CCONJ
ftr-332	3529	80	1954	1954	NUM
ftr-332	3529	81	code	code	NOUN
ftr-332	3529	82	§	§	PROPN
ftr-332	3529	83	6501(e	6501(e	ADP
ftr-332	3529	84	)	)	PUNCT
ftr-332	3529	85	.	.	PUNCT
ftr-332	3530	1	the	the	DET
ftr-332	3530	2	court	court	NOUN
ftr-332	3530	3	held	hold	VERB
ftr-332	3530	4	that	that	SCONJ
ftr-332	3530	5	―colony‘s	―colony‘s	ADP
ftr-332	3530	6	holding	holding	NOUN
ftr-332	3530	7	is	be	AUX
ftr-332	3530	8	inherently	inherently	ADV
ftr-332	3530	9	qualified	qualify	VERB
ftr-332	3530	10	by	by	ADP
ftr-332	3530	11	the	the	DET
ftr-332	3530	12	facts	fact	NOUN
ftr-332	3530	13	of	of	ADP
ftr-332	3530	14	the	the	DET
ftr-332	3530	15	case	case	NOUN
ftr-332	3530	16	before	before	ADP
ftr-332	3530	17	the	the	DET
ftr-332	3530	18	court	court	NOUN
ftr-332	3530	19	,	,	PUNCT
ftr-332	3530	20	facts	fact	NOUN
ftr-332	3530	21	which	which	PRON
ftr-332	3530	22	differ	differ	VERB
ftr-332	3530	23	from	from	ADP
ftr-332	3530	24	our	our	PRON
ftr-332	3530	25	case	case	NOUN
ftr-332	3530	26	,	,	PUNCT
ftr-332	3530	27	where	where	SCONJ
ftr-332	3530	28	the	the	DET
ftr-332	3530	29	beards	beard	NOUN
ftr-332	3530	30	‘	'	PUNCT
ftr-332	3530	31	omission	omission	NOUN
ftr-332	3530	32	was	be	AUX
ftr-332	3530	33	not	not	PART
ftr-332	3530	34	in	in	ADP
ftr-332	3530	35	the	the	DET
ftr-332	3530	36	course	course	NOUN
ftr-332	3530	37	of	of	ADP
ftr-332	3530	38	trade	trade	NOUN
ftr-332	3530	39	or	or	CCONJ
ftr-332	3530	40	business	business	NOUN
ftr-332	3530	41	.	.	PUNCT
ftr-332	3531	1	from	from	ADP
ftr-332	3531	2	the	the	DET
ftr-332	3531	3	perspective	perspective	NOUN
ftr-332	3531	4	of	of	ADP
ftr-332	3531	5	statutory	statutory	ADJ
ftr-332	3531	6	interpretation	interpretation	NOUN
ftr-332	3531	7	,	,	PUNCT
ftr-332	3531	8	the	the	DET
ftr-332	3531	9	court	court	NOUN
ftr-332	3531	10	focused	focus	VERB
ftr-332	3531	11	on	on	ADP
ftr-332	3531	12	the	the	DET
ftr-332	3531	13	impact	impact	NOUN
ftr-332	3531	14	of	of	ADP
ftr-332	3531	15	the	the	DET
ftr-332	3531	16	addition	addition	NOUN
ftr-332	3531	17	of	of	ADP
ftr-332	3531	18	§	§	PROPN
ftr-332	3531	19	6501(e)(1)(b)(ii	6501(e)(1)(b)(ii	NUM
ftr-332	3531	20	)	)	PUNCT
ftr-332	3531	21	in	in	ADP
ftr-332	3531	22	the	the	DET
ftr-332	3531	23	1954	1954	NUM
ftr-332	3531	24	code	code	NOUN
ftr-332	3531	25	,	,	PUNCT
ftr-332	3531	26	which	which	PRON
ftr-332	3531	27	provides	provide	VERB
ftr-332	3531	28	that	that	SCONJ
ftr-332	3531	29	―in	―in	NOUN
ftr-332	3531	30	determining	determine	VERB
ftr-332	3531	31	the	the	DET
ftr-332	3531	32	amount	amount	NOUN
ftr-332	3531	33	omitted	omit	VERB
ftr-332	3531	34	from	from	ADP
ftr-332	3531	35	gross	gross	ADJ
ftr-332	3531	36	income	income	NOUN
ftr-332	3531	37	,	,	PUNCT
ftr-332	3531	38	there	there	PRON
ftr-332	3531	39	shall	shall	AUX
ftr-332	3531	40	not	not	PART
ftr-332	3531	41	be	be	AUX
ftr-332	3531	42	taken	take	VERB
ftr-332	3531	43	into	into	ADP
ftr-332	3531	44	account	account	NOUN
ftr-332	3531	45	any	any	DET
ftr-332	3531	46	amount	amount	NOUN
ftr-332	3531	47	which	which	PRON
ftr-332	3531	48	is	be	AUX
ftr-332	3531	49	omitted	omit	VERB
ftr-332	3531	50	from	from	ADP
ftr-332	3531	51	gross	gross	ADJ
ftr-332	3531	52	income	income	NOUN
ftr-332	3531	53	stated	state	VERB
ftr-332	3531	54	in	in	ADP
ftr-332	3531	55	the	the	DET
ftr-332	3531	56	return	return	NOUN
ftr-332	3531	57	if	if	SCONJ
ftr-332	3531	58	such	such	ADJ
ftr-332	3531	59	amount	amount	NOUN
ftr-332	3531	60	is	be	AUX
ftr-332	3531	61	disclosed	disclose	VERB
ftr-332	3531	62	in	in	ADP
ftr-332	3531	63	the	the	DET
ftr-332	3531	64	return	return	NOUN
ftr-332	3531	65	,	,	PUNCT
ftr-332	3531	66	or	or	CCONJ
ftr-332	3531	67	in	in	ADP
ftr-332	3531	68	a	a	DET
ftr-332	3531	69	statement	statement	NOUN
ftr-332	3531	70	attached	attach	VERB
ftr-332	3531	71	to	to	ADP
ftr-332	3531	72	2012	2012	NUM
ftr-332	3531	73	]	]	PUNCT
ftr-332	3532	1	recent	recent	ADJ
ftr-332	3532	2	developments	development	NOUN
ftr-332	3532	3	in	in	ADP
ftr-332	3532	4	federal	federal	ADJ
ftr-332	3532	5	income	income	NOUN
ftr-332	3532	6	taxation	taxation	NOUN
ftr-332	3532	7	357	357	NUM
ftr-332	3532	8	the	the	DET
ftr-332	3532	9	return	return	NOUN
ftr-332	3532	10	,	,	PUNCT
ftr-332	3532	11	in	in	ADP
ftr-332	3532	12	a	a	DET
ftr-332	3532	13	manner	manner	NOUN
ftr-332	3532	14	adequate	adequate	ADJ
ftr-332	3532	15	to	to	PART
ftr-332	3532	16	apprise	apprise	VERB
ftr-332	3532	17	the	the	DET
ftr-332	3532	18	secretary	secretary	NOUN
ftr-332	3532	19	of	of	ADP
ftr-332	3532	20	the	the	DET
ftr-332	3532	21	nature	nature	NOUN
ftr-332	3532	22	and	and	CCONJ
ftr-332	3532	23	amount	amount	NOUN
ftr-332	3532	24	of	of	ADP
ftr-332	3532	25	such	such	ADJ
ftr-332	3532	26	item.‖	item.‖	NOUN
ftr-332	3532	27	quoting	quote	VERB
ftr-332	3532	28	phinney	phinney	PROPN
ftr-332	3532	29	v.	v.	PROPN
ftr-332	3532	30	chambers	chamber	NOUN
ftr-332	3532	31	,	,	PUNCT
ftr-332	3532	32	392	392	NUM
ftr-332	3532	33	f.2d	f.2d	SYM
ftr-332	3532	34	680	680	NUM
ftr-332	3532	35	(	(	PUNCT
ftr-332	3532	36	5th	5th	ADJ
ftr-332	3532	37	cir	cir	NOUN
ftr-332	3532	38	.	.	PUNCT
ftr-332	3532	39	1968	1968	NUM
ftr-332	3532	40	)	)	PUNCT
ftr-332	3532	41	,	,	PUNCT
ftr-332	3532	42	the	the	DET
ftr-332	3532	43	court	court	NOUN
ftr-332	3532	44	stated	state	VERB
ftr-332	3532	45	―[w]e	―[w]e	PROPN
ftr-332	3532	46	conclude	conclude	VERB
ftr-332	3532	47	that	that	SCONJ
ftr-332	3532	48	the	the	DET
ftr-332	3532	49	enactment	enactment	NOUN
ftr-332	3532	50	of	of	ADP
ftr-332	3532	51	subsection	subsection	NOUN
ftr-332	3532	52	(	(	PUNCT
ftr-332	3532	53	ii	ii	NOUN
ftr-332	3532	54	)	)	PUNCT
ftr-332	3532	55	of	of	ADP
ftr-332	3532	56	section	section	NOUN
ftr-332	3532	57	6501(e)(1)[(b	6501(e)(1)[(b	VERB
ftr-332	3532	58	)	)	PUNCT
ftr-332	3532	59	]	]	PUNCT
ftr-332	3532	60	makes	make	VERB
ftr-332	3532	61	it	it	PRON
ftr-332	3532	62	apparent	apparent	ADJ
ftr-332	3532	63	that	that	SCONJ
ftr-332	3532	64	the	the	DET
ftr-332	3532	65	six	six	NUM
ftr-332	3532	66	year	year	NOUN
ftr-332	3532	67	statute	statute	NOUN
ftr-332	3532	68	is	be	AUX
ftr-332	3532	69	intended	intend	VERB
ftr-332	3532	70	to	to	PART
ftr-332	3532	71	apply	apply	VERB
ftr-332	3532	72	where	where	SCONJ
ftr-332	3532	73	there	there	PRON
ftr-332	3532	74	is	be	VERB
ftr-332	3532	75	either	either	CCONJ
ftr-332	3532	76	a	a	DET
ftr-332	3532	77	complete	complete	ADJ
ftr-332	3532	78	omission	omission	NOUN
ftr-332	3532	79	of	of	ADP
ftr-332	3532	80	an	an	DET
ftr-332	3532	81	item	item	NOUN
ftr-332	3532	82	of	of	ADP
ftr-332	3532	83	income	income	NOUN
ftr-332	3532	84	of	of	ADP
ftr-332	3532	85	the	the	DET
ftr-332	3532	86	requisite	requisite	ADJ
ftr-332	3532	87	amount	amount	NOUN
ftr-332	3532	88	or	or	CCONJ
ftr-332	3532	89	misstating	misstating	NOUN
ftr-332	3532	90	of	of	ADP
ftr-332	3532	91	the	the	DET
ftr-332	3532	92	nature	nature	NOUN
ftr-332	3532	93	of	of	ADP
ftr-332	3532	94	an	an	DET
ftr-332	3532	95	item	item	NOUN
ftr-332	3532	96	of	of	ADP
ftr-332	3532	97	income	income	NOUN
ftr-332	3532	98	which	which	PRON
ftr-332	3532	99	places	place	VERB
ftr-332	3532	100	the	the	DET
ftr-332	3532	101	―commissioner	―commissioner	X
ftr-332	3532	102	...	...	PUNCT
ftr-332	3532	103	at	at	ADP
ftr-332	3532	104	a	a	DET
ftr-332	3532	105	special	special	ADJ
ftr-332	3532	106	disadvantage	disadvantage	NOUN
ftr-332	3532	107	in	in	ADP
ftr-332	3532	108	detecting	detect	VERB
ftr-332	3532	109	errors.‖	errors.‖	NOUN
ftr-332	3532	110	(	(	PUNCT
ftr-332	3532	111	emphasis	emphasis	NOUN
ftr-332	3532	112	supplied	supply	VERB
ftr-332	3532	113	)	)	PUNCT
ftr-332	3532	114	.	.	PUNCT
ftr-332	3533	1	even	even	ADV
ftr-332	3533	2	though	though	SCONJ
ftr-332	3533	3	it	it	PRON
ftr-332	3533	4	distinguished	distinguish	VERB
ftr-332	3533	5	colony	colony	NOUN
ftr-332	3533	6	and	and	CCONJ
ftr-332	3533	7	concluded	conclude	VERB
ftr-332	3533	8	that	that	SCONJ
ftr-332	3533	9	it	it	PRON
ftr-332	3533	10	was	be	AUX
ftr-332	3533	11	―left	―left	PROPN
ftr-332	3533	12	without	without	ADP
ftr-332	3533	13	precedential	precedential	ADJ
ftr-332	3533	14	authority,‖	authority,‖	PROPN
ftr-332	3533	15	the	the	DET
ftr-332	3533	16	court	court	NOUN
ftr-332	3533	17	nevertheless	nevertheless	ADV
ftr-332	3533	18	concluded	conclude	VERB
ftr-332	3533	19	that	that	SCONJ
ftr-332	3533	20	because	because	SCONJ
ftr-332	3533	21	the	the	DET
ftr-332	3533	22	language	language	NOUN
ftr-332	3533	23	of	of	ADP
ftr-332	3533	24	§	§	PROPN
ftr-332	3533	25	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3533	26	)	)	PUNCT
ftr-332	3533	27	at	at	ADP
ftr-332	3533	28	issue	issue	NOUN
ftr-332	3533	29	in	in	ADP
ftr-332	3533	30	the	the	DET
ftr-332	3533	31	case	case	NOUN
ftr-332	3533	32	was	be	AUX
ftr-332	3533	33	identical	identical	ADJ
ftr-332	3533	34	to	to	ADP
ftr-332	3533	35	the	the	DET
ftr-332	3533	36	language	language	NOUN
ftr-332	3533	37	of	of	ADP
ftr-332	3533	38	§	§	PROPN
ftr-332	3533	39	275(c	275(c	PROPN
ftr-332	3533	40	)	)	PUNCT
ftr-332	3533	41	interpreted	interpret	VERB
ftr-332	3533	42	in	in	ADP
ftr-332	3533	43	colony	colony	NOUN
ftr-332	3533	44	,	,	PUNCT
ftr-332	3533	45	it	it	PRON
ftr-332	3533	46	was	be	AUX
ftr-332	3533	47	required	require	VERB
ftr-332	3533	48	to	to	PART
ftr-332	3533	49	interpret	interpret	VERB
ftr-332	3533	50	§	§	PROPN
ftr-332	3533	51	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3533	52	)	)	PUNCT
ftr-332	3533	53	in	in	ADP
ftr-332	3533	54	light	light	NOUN
ftr-332	3533	55	of	of	ADP
ftr-332	3533	56	colony	colony	NOUN
ftr-332	3533	57	.	.	PUNCT
ftr-332	3534	1	however	however	ADV
ftr-332	3534	2	,	,	PUNCT
ftr-332	3534	3	it	it	PRON
ftr-332	3534	4	also	also	ADV
ftr-332	3534	5	reasoned	reason	VERB
ftr-332	3534	6	that	that	SCONJ
ftr-332	3534	7	it	it	PRON
ftr-332	3534	8	must	must	AUX
ftr-332	3534	9	―bear	―bear	VERB
ftr-332	3534	10	in	in	ADP
ftr-332	3534	11	mind‖	mind‖	PROPN
ftr-332	3534	12	that	that	SCONJ
ftr-332	3534	13	congress	congress	PROPN
ftr-332	3534	14	did	do	AUX
ftr-332	3534	15	add	add	VERB
ftr-332	3534	16	subsections	subsection	NOUN
ftr-332	3534	17	(	(	PUNCT
ftr-332	3534	18	i	i	NOUN
ftr-332	3534	19	)	)	PUNCT
ftr-332	3534	20	and	and	CCONJ
ftr-332	3534	21	(	(	PUNCT
ftr-332	3534	22	ii	ii	NOUN
ftr-332	3534	23	)	)	PUNCT
ftr-332	3534	24	to	to	ADP
ftr-332	3534	25	§	§	PROPN
ftr-332	3534	26	6501(e)(1)(b	6501(e)(1)(b	NUM
ftr-332	3534	27	)	)	PUNCT
ftr-332	3534	28	and	and	CCONJ
ftr-332	3534	29	that	that	SCONJ
ftr-332	3534	30	―the	―the	DET
ftr-332	3534	31	section	section	NOUN
ftr-332	3534	32	as	as	ADP
ftr-332	3534	33	a	a	DET
ftr-332	3534	34	whole	whole	NOUN
ftr-332	3534	35	should	should	AUX
ftr-332	3534	36	be	be	AUX
ftr-332	3534	37	read	read	VERB
ftr-332	3534	38	as	as	ADP
ftr-332	3534	39	a	a	DET
ftr-332	3534	40	gestalt.‖	gestalt.‖	NOUN
ftr-332	3534	41	in	in	ADP
ftr-332	3534	42	analyzing	analyze	VERB
ftr-332	3534	43	colony	colony	NOUN
ftr-332	3534	44	,	,	PUNCT
ftr-332	3534	45	the	the	DET
ftr-332	3534	46	court	court	NOUN
ftr-332	3534	47	noted	note	VERB
ftr-332	3534	48	that	that	SCONJ
ftr-332	3534	49	the	the	DET
ftr-332	3534	50	supreme	supreme	PROPN
ftr-332	3534	51	court	court	PROPN
ftr-332	3534	52	had	have	AUX
ftr-332	3534	53	found	find	VERB
ftr-332	3534	54	§	§	PROPN
ftr-332	3534	55	275(c	275(c	PROPN
ftr-332	3534	56	)	)	PUNCT
ftr-332	3534	57	to	to	PART
ftr-332	3534	58	be	be	AUX
ftr-332	3534	59	ambiguous	ambiguous	ADJ
ftr-332	3534	60	,	,	PUNCT
ftr-332	3534	61	but	but	CCONJ
ftr-332	3534	62	was	be	AUX
ftr-332	3534	63	more	more	ADV
ftr-332	3534	64	persuaded	persuade	VERB
ftr-332	3534	65	by	by	ADP
ftr-332	3534	66	the	the	DET
ftr-332	3534	67	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3534	68	argument	argument	NOUN
ftr-332	3534	69	that	that	PRON
ftr-332	3534	70	focused	focus	VERB
ftr-332	3534	71	on	on	ADP
ftr-332	3534	72	the	the	DET
ftr-332	3534	73	word	word	NOUN
ftr-332	3534	74	―omits.‖	―omits.‖	ADP
ftr-332	3534	75	the	the	DET
ftr-332	3534	76	seventh	seventh	ADJ
ftr-332	3534	77	circuit	circuit	NOUN
ftr-332	3534	78	noted	note	VERB
ftr-332	3534	79	that	that	SCONJ
ftr-332	3534	80	what	what	PRON
ftr-332	3534	81	colony	colony	NOUN
ftr-332	3534	82	―does	―does	PUNCT
ftr-332	3534	83	not	not	PART
ftr-332	3534	84	address	address	NOUN
ftr-332	3534	85	in	in	ADP
ftr-332	3534	86	depth	depth	NOUN
ftr-332	3534	87	is	be	AUX
ftr-332	3534	88	‗gross	‗gross	ADP
ftr-332	3534	89	income‘‖	income‘‖	NOUN
ftr-332	3534	90	which	which	PRON
ftr-332	3534	91	is	be	AUX
ftr-332	3534	92	defined	define	VERB
ftr-332	3534	93	generally	generally	ADV
ftr-332	3534	94	in	in	ADP
ftr-332	3534	95	section	section	NOUN
ftr-332	3534	96	61	61	NUM
ftr-332	3534	97	of	of	ADP
ftr-332	3534	98	the	the	DET
ftr-332	3534	99	code	code	NOUN
ftr-332	3534	100	as	as	ADP
ftr-332	3534	101	―all	―all	PROPN
ftr-332	3534	102	income	income	NOUN
ftr-332	3534	103	from	from	ADP
ftr-332	3534	104	whatever	whatever	DET
ftr-332	3534	105	source	source	NOUN
ftr-332	3534	106	derived,‖	derived,‖	PROPN
ftr-332	3534	107	but	but	CCONJ
ftr-332	3534	108	which	which	PRON
ftr-332	3534	109	is	be	AUX
ftr-332	3534	110	not	not	PART
ftr-332	3534	111	defined	define	VERB
ftr-332	3534	112	in	in	ADP
ftr-332	3534	113	§	§	PROPN
ftr-332	3534	114	6501(e	6501(e	NUM
ftr-332	3534	115	)	)	PUNCT
ftr-332	3534	116	except	except	SCONJ
ftr-332	3534	117	for	for	ADP
ftr-332	3534	118	the	the	DET
ftr-332	3534	119	special	special	ADJ
ftr-332	3534	120	definition	definition	NOUN
ftr-332	3534	121	in	in	ADP
ftr-332	3534	122	§	§	PROPN
ftr-332	3534	123	6501(e)(1)(b)(i	6501(e)(1)(b)(i	PROPN
ftr-332	3534	124	)	)	PUNCT
ftr-332	3534	125	that	that	PRON
ftr-332	3534	126	applies	apply	VERB
ftr-332	3534	127	to	to	ADP
ftr-332	3534	128	trade	trade	NOUN
ftr-332	3534	129	or	or	CCONJ
ftr-332	3534	130	business	business	NOUN
ftr-332	3534	131	income	income	NOUN
ftr-332	3534	132	.	.	PUNCT
ftr-332	3535	1	the	the	DET
ftr-332	3535	2	court	court	NOUN
ftr-332	3535	3	then	then	ADV
ftr-332	3535	4	went	go	VERB
ftr-332	3535	5	on	on	ADP
ftr-332	3535	6	to	to	PART
ftr-332	3535	7	hold	hold	VERB
ftr-332	3535	8	:	:	PUNCT
ftr-332	3535	9	using	use	VERB
ftr-332	3535	10	these	these	DET
ftr-332	3535	11	definitions	definition	NOUN
ftr-332	3535	12	and	and	CCONJ
ftr-332	3535	13	applying	apply	VERB
ftr-332	3535	14	standard	standard	ADJ
ftr-332	3535	15	rules	rule	NOUN
ftr-332	3535	16	of	of	ADP
ftr-332	3535	17	statutory	statutory	ADJ
ftr-332	3535	18	construction	construction	NOUN
ftr-332	3535	19	to	to	PART
ftr-332	3535	20	give	give	VERB
ftr-332	3535	21	equal	equal	ADJ
ftr-332	3535	22	weight	weight	NOUN
ftr-332	3535	23	to	to	ADP
ftr-332	3535	24	each	each	DET
ftr-332	3535	25	term	term	NOUN
ftr-332	3535	26	and	and	CCONJ
ftr-332	3535	27	avoid	avoid	VERB
ftr-332	3535	28	rendering	render	VERB
ftr-332	3535	29	parts	part	NOUN
ftr-332	3535	30	of	of	ADP
ftr-332	3535	31	the	the	DET
ftr-332	3535	32	language	language	NOUN
ftr-332	3535	33	superfluous	superfluous	ADJ
ftr-332	3535	34	,	,	PUNCT
ftr-332	3535	35	we	we	PRON
ftr-332	3535	36	find	find	VERB
ftr-332	3535	37	that	that	SCONJ
ftr-332	3535	38	a	a	DET
ftr-332	3535	39	plain	plain	ADJ
ftr-332	3535	40	reading	reading	NOUN
ftr-332	3535	41	of	of	ADP
ftr-332	3535	42	section	section	NOUN
ftr-332	3535	43	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3535	44	)	)	PUNCT
ftr-332	3535	45	would	would	AUX
ftr-332	3535	46	include	include	VERB
ftr-332	3535	47	an	an	DET
ftr-332	3535	48	inflation	inflation	NOUN
ftr-332	3535	49	of	of	ADP
ftr-332	3535	50	basis	basis	NOUN
ftr-332	3535	51	as	as	ADP
ftr-332	3535	52	an	an	DET
ftr-332	3535	53	omission	omission	NOUN
ftr-332	3535	54	of	of	ADP
ftr-332	3535	55	gross	gross	ADJ
ftr-332	3535	56	income	income	NOUN
ftr-332	3535	57	in	in	ADP
ftr-332	3535	58	nontrade	nontrade	NOUN
ftr-332	3535	59	or	or	CCONJ
ftr-332	3535	60	business	business	NOUN
ftr-332	3535	61	situations	situation	NOUN
ftr-332	3535	62	.	.	PUNCT
ftr-332	3535	63	...	...	PUNCT
ftr-332	3536	1	it	it	PRON
ftr-332	3536	2	seems	seem	VERB
ftr-332	3536	3	to	to	ADP
ftr-332	3536	4	us	we	PRON
ftr-332	3536	5	that	that	SCONJ
ftr-332	3536	6	an	an	DET
ftr-332	3536	7	improper	improper	ADJ
ftr-332	3536	8	inflation	inflation	NOUN
ftr-332	3536	9	of	of	ADP
ftr-332	3536	10	basis	basis	NOUN
ftr-332	3536	11	is	be	AUX
ftr-332	3536	12	definitively	definitively	ADV
ftr-332	3536	13	a	a	DET
ftr-332	3536	14	―leav[ing	―leav[ing	NOUN
ftr-332	3536	15	]	]	PUNCT
ftr-332	3536	16	out‖	out‖	NOUN
ftr-332	3536	17	from	from	ADP
ftr-332	3536	18	―any	―any	PROPN
ftr-332	3536	19	income	income	NOUN
ftr-332	3536	20	from	from	ADP
ftr-332	3536	21	whatever	whatever	DET
ftr-332	3536	22	source	source	NOUN
ftr-332	3536	23	derived‖	derived‖	PROPN
ftr-332	3536	24	of	of	ADP
ftr-332	3536	25	a	a	DET
ftr-332	3536	26	quantitative	quantitative	ADJ
ftr-332	3536	27	―amount‖	―amount‖	NOUN
ftr-332	3536	28	properly	properly	ADV
ftr-332	3536	29	includible	includible	ADJ
ftr-332	3536	30	.	.	PUNCT
ftr-332	3537	1	there	there	PRON
ftr-332	3537	2	is	be	VERB
ftr-332	3537	3	an	an	DET
ftr-332	3537	4	amount	amount	NOUN
ftr-332	3537	5	-	-	PUNCT
ftr-332	3537	6	the	the	DET
ftr-332	3537	7	difference	difference	NOUN
ftr-332	3537	8	between	between	ADP
ftr-332	3537	9	the	the	DET
ftr-332	3537	10	inflated	inflated	ADJ
ftr-332	3537	11	and	and	CCONJ
ftr-332	3537	12	actual	actual	ADJ
ftr-332	3537	13	basiswhich	basiswhich	NOUN
ftr-332	3537	14	has	have	AUX
ftr-332	3537	15	been	be	AUX
ftr-332	3537	16	left	leave	VERB
ftr-332	3537	17	unmentioned	unmentioned	ADJ
ftr-332	3537	18	on	on	ADP
ftr-332	3537	19	the	the	DET
ftr-332	3537	20	face	face	NOUN
ftr-332	3537	21	of	of	ADP
ftr-332	3537	22	the	the	DET
ftr-332	3537	23	tax	tax	NOUN
ftr-332	3537	24	return	return	NOUN
ftr-332	3537	25	as	as	ADP
ftr-332	3537	26	a	a	DET
ftr-332	3537	27	candidate	candidate	NOUN
ftr-332	3537	28	for	for	ADP
ftr-332	3537	29	inclusion	inclusion	NOUN
ftr-332	3537	30	in	in	ADP
ftr-332	3537	31	gross	gross	ADJ
ftr-332	3537	32	income	income	NOUN
ftr-332	3537	33	.	.	PUNCT
ftr-332	3538	1			PUNCT
ftr-332	3539	1	the	the	DET
ftr-332	3539	2	court	court	NOUN
ftr-332	3539	3	was	be	AUX
ftr-332	3539	4	reinforced	reinforce	VERB
ftr-332	3539	5	in	in	ADP
ftr-332	3539	6	its	its	PRON
ftr-332	3539	7	conclusion	conclusion	NOUN
ftr-332	3539	8	by	by	ADP
ftr-332	3539	9	the	the	DET
ftr-332	3539	10	existence	existence	NOUN
ftr-332	3539	11	of	of	ADP
ftr-332	3539	12	§	§	PROPN
ftr-332	3539	13	6501(e)(1)(b)(i	6501(e)(1)(b)(i	PROPN
ftr-332	3539	14	)	)	PUNCT
ftr-332	3539	15	,	,	PUNCT
ftr-332	3539	16	reasoning	reason	VERB
ftr-332	3539	17	that	that	SCONJ
ftr-332	3539	18	―[i]f	―[i]f	ADP
ftr-332	3539	19	the	the	DET
ftr-332	3539	20	omissions	omission	NOUN
ftr-332	3539	21	from	from	ADP
ftr-332	3539	22	gross	gross	ADJ
ftr-332	3539	23	income	income	NOUN
ftr-332	3539	24	contemplated	contemplate	VERB
ftr-332	3539	25	section	section	NOUN
ftr-332	3539	26	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3539	27	)	)	PUNCT
ftr-332	3539	28	were	be	AUX
ftr-332	3539	29	only	only	ADV
ftr-332	3539	30	specific	specific	ADJ
ftr-332	3539	31	items	item	NOUN
ftr-332	3539	32	such	such	ADJ
ftr-332	3539	33	as	as	ADP
ftr-332	3539	34	receipts	receipt	NOUN
ftr-332	3539	35	and	and	CCONJ
ftr-332	3539	36	accruals	accrual	NOUN
ftr-332	3539	37	,	,	PUNCT
ftr-332	3539	38	then	then	ADV
ftr-332	3539	39	the	the	DET
ftr-332	3539	40	special	special	ADJ
ftr-332	3539	41	definition	definition	NOUN
ftr-332	3539	42	in	in	ADP
ftr-332	3539	43	subsection	subsection	NOUN
ftr-332	3539	44	(	(	PUNCT
ftr-332	3539	45	i	i	NOUN
ftr-332	3539	46	)	)	PUNCT
ftr-332	3539	47	would	would	AUX
ftr-332	3539	48	be	be	AUX
ftr-332	3539	49	,	,	PUNCT
ftr-332	3539	50	if	if	SCONJ
ftr-332	3539	51	not	not	PART
ftr-332	3539	52	superfluous	superfluous	ADJ
ftr-332	3539	53	,	,	PUNCT
ftr-332	3539	54	certainly	certainly	ADV
ftr-332	3539	55	diminished	diminish	VERB
ftr-332	3539	56	.	.	PUNCT
ftr-332	3540	1	the	the	DET
ftr-332	3540	2	addition	addition	NOUN
ftr-332	3540	3	of	of	ADP
ftr-332	3540	4	this	this	DET
ftr-332	3540	5	subsection	subsection	NOUN
ftr-332	3540	6	suggests	suggest	VERB
ftr-332	3540	7	that	that	SCONJ
ftr-332	3540	8	the	the	DET
ftr-332	3540	9	definition	definition	NOUN
ftr-332	3540	10	of	of	ADP
ftr-332	3540	11	gross	gross	ADJ
ftr-332	3540	12	income	income	NOUN
ftr-332	3540	13	for	for	ADP
ftr-332	3540	14	the	the	DET
ftr-332	3540	15	purposes	purpose	NOUN
ftr-332	3540	16	of	of	ADP
ftr-332	3540	17	section	section	NOUN
ftr-332	3540	18	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3540	19	)	)	PUNCT
ftr-332	3540	20	is	be	AUX
ftr-332	3540	21	meant	mean	VERB
ftr-332	3540	22	to	to	PART
ftr-332	3540	23	encompass	encompass	VERB
ftr-332	3540	24	more	more	ADJ
ftr-332	3540	25	than	than	ADP
ftr-332	3540	26	the	the	DET
ftr-332	3540	27	types	type	NOUN
ftr-332	3540	28	of	of	ADP
ftr-332	3540	29	specific	specific	ADJ
ftr-332	3540	30	items	item	NOUN
ftr-332	3540	31	contemplated	contemplate	VERB
ftr-332	3540	32	by	by	ADP
ftr-332	3540	33	the	the	DET
ftr-332	3540	34	colony	colony	NOUN
ftr-332	3540	35	holding.‖	holding.‖	PROPN
ftr-332	3540	36	the	the	DET
ftr-332	3540	37	seventh	seventh	ADJ
ftr-332	3540	38	circuit	circuit	NOUN
ftr-332	3540	39	considered	consider	VERB
ftr-332	3540	40	bakersfield	bakersfield	NOUN
ftr-332	3540	41	energy	energy	NOUN
ftr-332	3540	42	partners	partner	NOUN
ftr-332	3540	43	v.	v.	ADP
ftr-332	3540	44	commissioner	commissioner	PROPN
ftr-332	3540	45	,	,	PUNCT
ftr-332	3540	46	568	568	NUM
ftr-332	3540	47	f.3d	f.3d	NUM
ftr-332	3540	48	767	767	NUM
ftr-332	3540	49	(	(	PUNCT
ftr-332	3540	50	9th	9th	ADJ
ftr-332	3540	51	cir	cir	NOUN
ftr-332	3540	52	.	.	PUNCT
ftr-332	3541	1	6/17/09	6/17/09	NUM
ftr-332	3541	2	)	)	PUNCT
ftr-332	3541	3	,	,	PUNCT
ftr-332	3541	4	and	and	CCONJ
ftr-332	3541	5	salman	salman	PROPN
ftr-332	3541	6	ranch	ranch	PROPN
ftr-332	3541	7	ltd	ltd	PROPN
ftr-332	3541	8	.	.	PROPN
ftr-332	3542	1	v.	v.	PROPN
ftr-332	3542	2	united	united	PROPN
ftr-332	3542	3	states	states	PROPN
ftr-332	3542	4	,	,	PUNCT
ftr-332	3542	5	573	573	NUM
ftr-332	3542	6	f.3d	f.3d	NUM
ftr-332	3542	7	1362	1362	NUM
ftr-332	3542	8	(	(	PUNCT
ftr-332	3542	9	fed	fed	PROPN
ftr-332	3542	10	.	.	PUNCT
ftr-332	3542	11	cir	cir	PROPN
ftr-332	3542	12	.	.	PUNCT
ftr-332	3543	1	7/30/09	7/30/09	NUM
ftr-332	3543	2	)	)	PUNCT
ftr-332	3543	3	,	,	PUNCT
ftr-332	3543	4	to	to	ADP
ftr-332	3543	5	358	358	NUM
ftr-332	3543	6	florida	florida	PROPN
ftr-332	3543	7	tax	tax	NOUN
ftr-332	3543	8	review	review	NOUN
ftr-332	3544	1	[	[	X
ftr-332	3544	2	vol	vol	NOUN
ftr-332	3544	3	.	.	PUNCT
ftr-332	3545	1	12:5	12:5	NUM
ftr-332	3545	2	have	have	AUX
ftr-332	3545	3	been	be	AUX
ftr-332	3545	4	erroneously	erroneously	ADV
ftr-332	3545	5	decided	decide	VERB
ftr-332	3545	6	.	.	PUNCT
ftr-332	3546	1	finally	finally	ADV
ftr-332	3546	2	,	,	PUNCT
ftr-332	3546	3	the	the	DET
ftr-332	3546	4	court	court	NOUN
ftr-332	3546	5	addressed	address	VERB
ftr-332	3546	6	the	the	DET
ftr-332	3546	7	parties	party	NOUN
ftr-332	3546	8	‘	‘	PART
ftr-332	3546	9	arguments	argument	NOUN
ftr-332	3546	10	regarding	regard	VERB
ftr-332	3546	11	the	the	DET
ftr-332	3546	12	impact	impact	NOUN
ftr-332	3546	13	of	of	ADP
ftr-332	3546	14	temp	temp	NOUN
ftr-332	3546	15	.	.	PUNCT
ftr-332	3547	1	reg	reg	NOUN
ftr-332	3547	2	.	.	PUNCT
ftr-332	3548	1	§	§	PROPN
ftr-332	3548	2	301.6501(e)-1t(a)(1)(a	301.6501(e)-1t(a)(1)(a	NUM
ftr-332	3548	3	)	)	PUNCT
ftr-332	3548	4	.	.	PUNCT
ftr-332	3549	1	rather	rather	ADV
ftr-332	3549	2	than	than	ADP
ftr-332	3549	3	ruling	rule	VERB
ftr-332	3549	4	on	on	ADP
ftr-332	3549	5	the	the	DET
ftr-332	3549	6	validity	validity	NOUN
ftr-332	3549	7	of	of	ADP
ftr-332	3549	8	the	the	DET
ftr-332	3549	9	regulation	regulation	NOUN
ftr-332	3549	10	,	,	PUNCT
ftr-332	3549	11	however	however	ADV
ftr-332	3549	12	,	,	PUNCT
ftr-332	3549	13	the	the	DET
ftr-332	3549	14	court	court	NOUN
ftr-332	3549	15	stated	state	VERB
ftr-332	3549	16	that	that	SCONJ
ftr-332	3549	17	because	because	SCONJ
ftr-332	3549	18	it	it	PRON
ftr-332	3549	19	did	do	AUX
ftr-332	3549	20	not	not	PART
ftr-332	3549	21	find	find	VERB
ftr-332	3549	22	colony	colony	NOUN
ftr-332	3549	23	controlling	control	VERB
ftr-332	3549	24	and	and	CCONJ
ftr-332	3549	25	reached	reach	VERB
ftr-332	3549	26	its	its	PRON
ftr-332	3549	27	decision	decision	NOUN
ftr-332	3549	28	that	that	SCONJ
ftr-332	3549	29	the	the	DET
ftr-332	3549	30	six	six	NUM
ftr-332	3549	31	-	-	PUNCT
ftr-332	3549	32	year	year	NOUN
ftr-332	3549	33	statute	statute	NOUN
ftr-332	3549	34	of	of	ADP
ftr-332	3549	35	limitations	limitation	NOUN
ftr-332	3549	36	applied	apply	VERB
ftr-332	3549	37	on	on	ADP
ftr-332	3549	38	the	the	DET
ftr-332	3549	39	face	face	NOUN
ftr-332	3549	40	of	of	ADP
ftr-332	3549	41	the	the	DET
ftr-332	3549	42	code	code	NOUN
ftr-332	3549	43	section	section	NOUN
ftr-332	3549	44	,	,	PUNCT
ftr-332	3549	45	it	it	PRON
ftr-332	3549	46	would	would	AUX
ftr-332	3549	47	not	not	PART
ftr-332	3549	48	reach	reach	VERB
ftr-332	3549	49	the	the	DET
ftr-332	3549	50	validity	validity	NOUN
ftr-332	3549	51	of	of	ADP
ftr-332	3549	52	the	the	DET
ftr-332	3549	53	regulation	regulation	NOUN
ftr-332	3549	54	.	.	PUNCT
ftr-332	3550	1	however	however	ADV
ftr-332	3550	2	,	,	PUNCT
ftr-332	3550	3	in	in	ADP
ftr-332	3550	4	dictum	dictum	NOUN
ftr-332	3550	5	,	,	PUNCT
ftr-332	3550	6	the	the	DET
ftr-332	3550	7	court	court	NOUN
ftr-332	3550	8	stated	state	VERB
ftr-332	3550	9	that	that	SCONJ
ftr-332	3550	10	it	it	PRON
ftr-332	3550	11	would	would	AUX
ftr-332	3550	12	be	be	AUX
ftr-332	3550	13	inclined	incline	VERB
ftr-332	3550	14	to	to	PART
ftr-332	3550	15	grant	grant	VERB
ftr-332	3550	16	deference	deference	NOUN
ftr-332	3550	17	to	to	ADP
ftr-332	3550	18	temp	temp	NOUN
ftr-332	3550	19	.	.	PUNCT
ftr-332	3551	1	reg	reg	NOUN
ftr-332	3551	2	.	.	PUNCT
ftr-332	3552	1	§	§	PROPN
ftr-332	3552	2	301.6501(e)1t(a)(1)(a	301.6501(e)1t(a)(1)(a	NUM
ftr-332	3552	3	)	)	PUNCT
ftr-332	3552	4	,	,	PUNCT
ftr-332	3552	5	even	even	ADV
ftr-332	3552	6	though	though	SCONJ
ftr-332	3552	7	it	it	PRON
ftr-332	3552	8	was	be	AUX
ftr-332	3552	9	issued	issue	VERB
ftr-332	3552	10	without	without	ADP
ftr-332	3552	11	notice	notice	NOUN
ftr-332	3552	12	and	and	CCONJ
ftr-332	3552	13	comment	comment	NOUN
ftr-332	3552	14	,	,	PUNCT
ftr-332	3552	15	citing	cite	VERB
ftr-332	3552	16	barnhart	barnhart	PROPN
ftr-332	3552	17	v.	v.	ADP
ftr-332	3552	18	walton	walton	PROPN
ftr-332	3552	19	,	,	PUNCT
ftr-332	3552	20	535	535	NUM
ftr-332	3552	21	u.s	u.s	PROPN
ftr-332	3552	22	.	.	PROPN
ftr-332	3552	23	212	212	NUM
ftr-332	3552	24	(	(	PUNCT
ftr-332	3552	25	2002	2002	NUM
ftr-332	3552	26	)	)	PUNCT
ftr-332	3552	27	,	,	PUNCT
ftr-332	3552	28	for	for	ADP
ftr-332	3552	29	the	the	DET
ftr-332	3552	30	proposition	proposition	NOUN
ftr-332	3552	31	that	that	SCONJ
ftr-332	3552	32	―the	―the	DET
ftr-332	3552	33	absence	absence	NOUN
ftr-332	3552	34	of	of	ADP
ftr-332	3552	35	notice	notice	NOUN
ftr-332	3552	36	-	-	PUNCT
ftr-332	3552	37	and	and	CCONJ
ftr-332	3552	38	-	-	PUNCT
ftr-332	3552	39	comment	comment	NOUN
ftr-332	3552	40	procedures	procedure	NOUN
ftr-332	3552	41	is	be	AUX
ftr-332	3552	42	not	not	PART
ftr-332	3552	43	dispositive	dispositive	ADJ
ftr-332	3552	44	to	to	ADP
ftr-332	3552	45	the	the	DET
ftr-332	3552	46	finding	finding	NOUN
ftr-332	3552	47	of	of	ADP
ftr-332	3552	48	chevron	chevron	NOUN
ftr-332	3552	49	deference.‖	deference.‖	NOUN
ftr-332	3553	1	p.	p.	NOUN
ftr-332	3554	1	but	but	CCONJ
ftr-332	3554	2	the	the	DET
ftr-332	3554	3	fourth	fourth	ADJ
ftr-332	3554	4	circuit	circuit	NOUN
ftr-332	3554	5	relied	rely	VERB
ftr-332	3554	6	on	on	ADP
ftr-332	3554	7	colony	colony	NOUN
ftr-332	3554	8	to	to	PART
ftr-332	3554	9	find	find	VERB
ftr-332	3554	10	for	for	ADP
ftr-332	3554	11	the	the	DET
ftr-332	3554	12	taxpayer	taxpayer	NOUN
ftr-332	3554	13	.	.	PUNCT
ftr-332	3555	1	home	home	NOUN
ftr-332	3555	2	concrete	concrete	PROPN
ftr-332	3555	3	&	&	CCONJ
ftr-332	3555	4	supply	supply	NOUN
ftr-332	3555	5	,	,	PUNCT
ftr-332	3555	6	llc	llc	PROPN
ftr-332	3555	7	v.	v.	PROPN
ftr-332	3555	8	united	united	PROPN
ftr-332	3555	9	states	states	PROPN
ftr-332	3555	10	,	,	PUNCT
ftr-332	3555	11	634	634	NUM
ftr-332	3555	12	f.3d	f.3d	NUM
ftr-332	3555	13	249	249	NUM
ftr-332	3555	14	(	(	PUNCT
ftr-332	3555	15	4th	4th	ADJ
ftr-332	3555	16	cir	cir	NOUN
ftr-332	3555	17	.	.	PUNCT
ftr-332	3555	18	2/7/11	2/7/11	NUM
ftr-332	3555	19	)	)	PUNCT
ftr-332	3555	20	,	,	PUNCT
ftr-332	3555	21	cert	cert	NOUN
ftr-332	3555	22	.	.	PUNCT
ftr-332	3556	1	granted	grant	VERB
ftr-332	3556	2	,	,	PUNCT
ftr-332	3556	3	132	132	NUM
ftr-332	3556	4	s.	s.	PROPN
ftr-332	3556	5	ct	ct	PROPN
ftr-332	3556	6	.	.	PROPN
ftr-332	3557	1	71	71	NUM
ftr-332	3557	2	(	(	PUNCT
ftr-332	3557	3	9/27/11	9/27/11	NUM
ftr-332	3557	4	)	)	PUNCT
ftr-332	3557	5	.	.	PUNCT
ftr-332	3558	1	the	the	DET
ftr-332	3558	2	fourth	fourth	ADJ
ftr-332	3558	3	circuit	circuit	NOUN
ftr-332	3558	4	(	(	PUNCT
ftr-332	3558	5	judge	judge	PROPN
ftr-332	3558	6	wynn	wynn	PROPN
ftr-332	3558	7	)	)	PUNCT
ftr-332	3558	8	held	hold	VERB
ftr-332	3558	9	that	that	SCONJ
ftr-332	3558	10	colony	colony	NOUN
ftr-332	3558	11	decided	decide	VERB
ftr-332	3558	12	that	that	SCONJ
ftr-332	3558	13	1954	1954	NUM
ftr-332	3558	14	code	code	NOUN
ftr-332	3558	15	§	§	PROPN
ftr-332	3558	16	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3558	17	)	)	PUNCT
ftr-332	3558	18	was	be	AUX
ftr-332	3558	19	unambiguous	unambiguous	ADJ
ftr-332	3558	20	and	and	CCONJ
ftr-332	3558	21	that	that	SCONJ
ftr-332	3558	22	an	an	DET
ftr-332	3558	23	overstated	overstated	ADJ
ftr-332	3558	24	basis	basis	NOUN
ftr-332	3558	25	in	in	ADP
ftr-332	3558	26	property	property	NOUN
ftr-332	3558	27	is	be	AUX
ftr-332	3558	28	not	not	PART
ftr-332	3558	29	an	an	DET
ftr-332	3558	30	omission	omission	NOUN
ftr-332	3558	31	from	from	ADP
ftr-332	3558	32	gross	gross	ADJ
ftr-332	3558	33	income	income	NOUN
ftr-332	3558	34	that	that	PRON
ftr-332	3558	35	extends	extend	VERB
ftr-332	3558	36	the	the	DET
ftr-332	3558	37	limitations	limitation	NOUN
ftr-332	3558	38	period	period	NOUN
ftr-332	3558	39	.	.	PUNCT
ftr-332	3559	1	it	it	PRON
ftr-332	3559	2	further	far	ADV
ftr-332	3559	3	held	hold	VERB
ftr-332	3559	4	that	that	SCONJ
ftr-332	3559	5	reg	reg	NOUN
ftr-332	3559	6	.	.	PUNCT
ftr-332	3560	1	§	§	PROPN
ftr-332	3560	2	301.6501(e)-1(e	301.6501(e)-1(e	NUM
ftr-332	3560	3	)	)	PUNCT
ftr-332	3560	4	by	by	ADP
ftr-332	3560	5	its	its	PRON
ftr-332	3560	6	plain	plain	ADJ
ftr-332	3560	7	terms	term	NOUN
ftr-332	3560	8	did	do	AUX
ftr-332	3560	9	not	not	PART
ftr-332	3560	10	apply	apply	VERB
ftr-332	3560	11	to	to	ADP
ftr-332	3560	12	the	the	DET
ftr-332	3560	13	tax	tax	NOUN
ftr-332	3560	14	year	year	NOUN
ftr-332	3560	15	in	in	ADP
ftr-332	3560	16	this	this	DET
ftr-332	3560	17	case	case	NOUN
ftr-332	3560	18	because	because	SCONJ
ftr-332	3560	19	the	the	DET
ftr-332	3560	20	six	six	NUM
ftr-332	3560	21	-	-	PUNCT
ftr-332	3560	22	year	year	NOUN
ftr-332	3560	23	limitations	limitation	NOUN
ftr-332	3560	24	period	period	NOUN
ftr-332	3560	25	had	have	AUX
ftr-332	3560	26	expired	expire	VERB
ftr-332	3560	27	before	before	SCONJ
ftr-332	3560	28	the	the	DET
ftr-332	3560	29	regulation	regulation	NOUN
ftr-332	3560	30	was	be	AUX
ftr-332	3560	31	issued	issue	VERB
ftr-332	3560	32	.	.	PUNCT
ftr-332	3561	1	judge	judge	PROPN
ftr-332	3561	2	wynn	wynn	PROPN
ftr-332	3561	3	stated	state	VERB
ftr-332	3561	4	:	:	PUNCT
ftr-332	3561	5			NOUN
ftr-332	3561	6	like	like	ADP
ftr-332	3561	7	the	the	DET
ftr-332	3561	8	ninth	ninth	ADJ
ftr-332	3561	9	and	and	CCONJ
ftr-332	3561	10	federal	federal	ADJ
ftr-332	3561	11	circuits	circuit	NOUN
ftr-332	3561	12	,	,	PUNCT
ftr-332	3561	13	we	we	PRON
ftr-332	3561	14	hold	hold	VERB
ftr-332	3561	15	that	that	SCONJ
ftr-332	3561	16	the	the	DET
ftr-332	3561	17	supreme	supreme	PROPN
ftr-332	3561	18	court	court	PROPN
ftr-332	3561	19	in	in	ADP
ftr-332	3561	20	colony	colony	NOUN
ftr-332	3561	21	straightforwardly	straightforwardly	ADV
ftr-332	3561	22	construed	construe	VERB
ftr-332	3561	23	the	the	DET
ftr-332	3561	24	phrase	phrase	NOUN
ftr-332	3561	25	―omits	―omits	ADP
ftr-332	3561	26	from	from	ADP
ftr-332	3561	27	gross	gross	ADJ
ftr-332	3561	28	income,‖	income,‖	PROPN
ftr-332	3561	29	unhinged	unhinge	VERB
ftr-332	3561	30	from	from	ADP
ftr-332	3561	31	any	any	DET
ftr-332	3561	32	dependency	dependency	NOUN
ftr-332	3561	33	on	on	ADP
ftr-332	3561	34	the	the	DET
ftr-332	3561	35	taxpayer	taxpayer	NOUN
ftr-332	3561	36	’s	’s	PART
ftr-332	3561	37	identity	identity	NOUN
ftr-332	3561	38	as	as	ADP
ftr-332	3561	39	a	a	DET
ftr-332	3561	40	trade	trade	NOUN
ftr-332	3561	41	or	or	CCONJ
ftr-332	3561	42	business	business	NOUN
ftr-332	3561	43	selling	selling	NOUN
ftr-332	3561	44	goods	good	NOUN
ftr-332	3561	45	or	or	CCONJ
ftr-332	3561	46	services	service	NOUN
ftr-332	3561	47	.	.	PUNCT
ftr-332	3562	1	there	there	PRON
ftr-332	3562	2	is	be	VERB
ftr-332	3562	3	,	,	PUNCT
ftr-332	3562	4	therefore	therefore	ADV
ftr-332	3562	5	,	,	PUNCT
ftr-332	3562	6	no	no	DET
ftr-332	3562	7	ground	ground	NOUN
ftr-332	3562	8	to	to	PART
ftr-332	3562	9	conclude	conclude	VERB
ftr-332	3562	10	that	that	SCONJ
ftr-332	3562	11	the	the	DET
ftr-332	3562	12	holding	holding	NOUN
ftr-332	3562	13	in	in	ADP
ftr-332	3562	14	colony	colony	NOUN
ftr-332	3562	15	is	be	AUX
ftr-332	3562	16	limited	limit	VERB
ftr-332	3562	17	to	to	ADP
ftr-332	3562	18	cases	case	NOUN
ftr-332	3562	19	involving	involve	VERB
ftr-332	3562	20	a	a	DET
ftr-332	3562	21	trade	trade	NOUN
ftr-332	3562	22	or	or	CCONJ
ftr-332	3562	23	business	business	NOUN
ftr-332	3562	24	selling	selling	NOUN
ftr-332	3562	25	goods	good	NOUN
ftr-332	3562	26	or	or	CCONJ
ftr-332	3562	27	services	service	NOUN
ftr-332	3562	28	.	.	PUNCT
ftr-332	3563	1	further	far	ADV
ftr-332	3563	2	,	,	PUNCT
ftr-332	3563	3	the	the	DET
ftr-332	3563	4	supreme	supreme	PROPN
ftr-332	3563	5	court‘s	court‘s	PROPN
ftr-332	3563	6	discussion	discussion	NOUN
ftr-332	3563	7	of	of	ADP
ftr-332	3563	8	the	the	DET
ftr-332	3563	9	legislative	legislative	ADJ
ftr-332	3563	10	history	history	NOUN
ftr-332	3563	11	behind	behind	ADP
ftr-332	3563	12	former	former	ADJ
ftr-332	3563	13	§	§	PROPN
ftr-332	3563	14	275(c	275(c	PROPN
ftr-332	3563	15	)	)	PUNCT
ftr-332	3563	16	is	be	AUX
ftr-332	3563	17	equally	equally	ADV
ftr-332	3563	18	compelling	compelling	ADJ
ftr-332	3563	19	with	with	ADP
ftr-332	3563	20	regard	regard	NOUN
ftr-332	3563	21	to	to	ADP
ftr-332	3563	22	current	current	ADJ
ftr-332	3563	23	§	§	PROPN
ftr-332	3563	24	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3563	25	)	)	PUNCT
ftr-332	3563	26	.	.	PUNCT
ftr-332	3564	1	the	the	DET
ftr-332	3564	2	language	language	NOUN
ftr-332	3564	3	the	the	DET
ftr-332	3564	4	court	court	NOUN
ftr-332	3564	5	construed	construe	VERB
ftr-332	3564	6	in	in	ADP
ftr-332	3564	7	former	former	ADJ
ftr-332	3564	8	§	§	PROPN
ftr-332	3564	9	275(c	275(c	PROPN
ftr-332	3564	10	)	)	PUNCT
ftr-332	3564	11	―omits	―omit	NOUN
ftr-332	3564	12	from	from	ADP
ftr-332	3564	13	gross	gross	ADJ
ftr-332	3564	14	income	income	NOUN
ftr-332	3564	15	an	an	DET
ftr-332	3564	16	amount	amount	NOUN
ftr-332	3564	17	properly	properly	ADV
ftr-332	3564	18	includable	includable	ADJ
ftr-332	3564	19	therein‖—is	therein‖—is	ADV
ftr-332	3564	20	identical	identical	ADJ
ftr-332	3564	21	to	to	ADP
ftr-332	3564	22	the	the	DET
ftr-332	3564	23	language	language	NOUN
ftr-332	3564	24	at	at	ADP
ftr-332	3564	25	issue	issue	NOUN
ftr-332	3564	26	in	in	ADP
ftr-332	3564	27	§	§	PROPN
ftr-332	3564	28	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3564	29	)	)	PUNCT
ftr-332	3564	30	.	.	PUNCT
ftr-332	3565	1	because	because	SCONJ
ftr-332	3565	2	there	there	PRON
ftr-332	3565	3	has	have	AUX
ftr-332	3565	4	been	be	AUX
ftr-332	3565	5	no	no	DET
ftr-332	3565	6	material	material	NOUN
ftr-332	3565	7	change	change	NOUN
ftr-332	3565	8	between	between	ADP
ftr-332	3565	9	former	former	ADJ
ftr-332	3565	10	§	§	PROPN
ftr-332	3565	11	275(c	275(c	PROPN
ftr-332	3565	12	)	)	PUNCT
ftr-332	3565	13	and	and	CCONJ
ftr-332	3565	14	current	current	ADJ
ftr-332	3565	15	§	§	PROPN
ftr-332	3565	16	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3565	17	)	)	PUNCT
ftr-332	3565	18	,	,	PUNCT
ftr-332	3565	19	and	and	CCONJ
ftr-332	3565	20	no	no	DET
ftr-332	3565	21	change	change	NOUN
ftr-332	3565	22	at	at	ADV
ftr-332	3565	23	all	all	ADV
ftr-332	3565	24	to	to	ADP
ftr-332	3565	25	the	the	DET
ftr-332	3565	26	most	most	ADV
ftr-332	3565	27	pertinent	pertinent	ADJ
ftr-332	3565	28	language	language	NOUN
ftr-332	3565	29	,	,	PUNCT
ftr-332	3565	30	we	we	PRON
ftr-332	3565	31	are	be	AUX
ftr-332	3565	32	not	not	PART
ftr-332	3565	33	free	free	ADJ
ftr-332	3565	34	to	to	PART
ftr-332	3565	35	construe	construe	VERB
ftr-332	3565	36	an	an	DET
ftr-332	3565	37	omission	omission	NOUN
ftr-332	3565	38	from	from	ADP
ftr-332	3565	39	gross	gross	ADJ
ftr-332	3565	40	income	income	NOUN
ftr-332	3565	41	as	as	ADP
ftr-332	3565	42	something	something	PRON
ftr-332	3565	43	other	other	ADJ
ftr-332	3565	44	than	than	ADP
ftr-332	3565	45	a	a	DET
ftr-332	3565	46	failure	failure	NOUN
ftr-332	3565	47	to	to	PART
ftr-332	3565	48	report	report	VERB
ftr-332	3565	49	―some	―some	PRON
ftr-332	3565	50	income	income	NOUN
ftr-332	3565	51	receipt	receipt	NOUN
ftr-332	3565	52	or	or	CCONJ
ftr-332	3565	53	accrual.‖	accrual.‖	NOUN
ftr-332	3565	54	…	…	PUNCT
ftr-332	3565	55	.	.	PUNCT
ftr-332	3566	1	thus	thus	ADV
ftr-332	3566	2	,	,	PUNCT
ftr-332	3566	3	we	we	PRON
ftr-332	3566	4	join	join	VERB
ftr-332	3566	5	the	the	DET
ftr-332	3566	6	ninth	ninth	ADJ
ftr-332	3566	7	and	and	CCONJ
ftr-332	3566	8	federal	federal	ADJ
ftr-332	3566	9	circuits	circuit	NOUN
ftr-332	3566	10	and	and	CCONJ
ftr-332	3566	11	conclude	conclude	VERB
ftr-332	3566	12	that	that	SCONJ
ftr-332	3566	13	colony	colony	NOUN
ftr-332	3566	14	forecloses	foreclose	VERB
ftr-332	3566	15	the	the	DET
ftr-332	3566	16	argument	argument	NOUN
ftr-332	3566	17	that	that	SCONJ
ftr-332	3566	18	home	home	NOUN
ftr-332	3566	19	concrete‘s	concrete‘s	PROPN
ftr-332	3566	20	overstated	overstate	VERB
ftr-332	3566	21	basis	basis	NOUN
ftr-332	3566	22	in	in	ADP
ftr-332	3566	23	its	its	PRON
ftr-332	3566	24	reporting	reporting	NOUN
ftr-332	3566	25	of	of	ADP
ftr-332	3566	26	the	the	DET
ftr-332	3566	27	short	short	ADJ
ftr-332	3566	28	sale	sale	NOUN
ftr-332	3566	29	proceeds	proceed	NOUN
ftr-332	3566	30	resulted	result	VERB
ftr-332	3566	31	in	in	ADP
ftr-332	3566	32	an	an	DET
ftr-332	3566	33	omission	omission	NOUN
ftr-332	3566	34	from	from	ADP
ftr-332	3566	35	its	its	PRON
ftr-332	3566	36	reported	report	VERB
ftr-332	3566	37	gross	gross	ADJ
ftr-332	3566	38	income	income	NOUN
ftr-332	3566	39	.	.	PUNCT
ftr-332	3567	1			PROPN
ftr-332	3567	2	judge	judge	PROPN
ftr-332	3567	3	wynn	wynn	PROPN
ftr-332	3567	4	concluded	conclude	VERB
ftr-332	3567	5	that	that	SCONJ
ftr-332	3567	6	the	the	DET
ftr-332	3567	7	regulation	regulation	NOUN
ftr-332	3567	8	was	be	AUX
ftr-332	3567	9	―not	―not	PROPN
ftr-332	3567	10	entitled	entitle	VERB
ftr-332	3567	11	to	to	ADP
ftr-332	3567	12	deference.‖	deference.‖	NOUN
ftr-332	3567	13	2012	2012	NUM
ftr-332	3567	14	]	]	PUNCT
ftr-332	3567	15	recent	recent	ADJ
ftr-332	3567	16	developments	development	NOUN
ftr-332	3567	17	in	in	ADP
ftr-332	3567	18	federal	federal	ADJ
ftr-332	3567	19	income	income	NOUN
ftr-332	3567	20	taxation	taxation	NOUN
ftr-332	3567	21	359	359	NUM
ftr-332	3567	22	q.	q.	NOUN
ftr-332	3567	23	as	as	SCONJ
ftr-332	3567	24	did	do	VERB
ftr-332	3567	25	the	the	DET
ftr-332	3567	26	fifth	fifth	ADJ
ftr-332	3567	27	circuit	circuit	NOUN
ftr-332	3567	28	,	,	PUNCT
ftr-332	3567	29	which	which	PRON
ftr-332	3567	30	chided	chide	VERB
ftr-332	3567	31	the	the	DET
ftr-332	3567	32	seventh	seventh	ADJ
ftr-332	3567	33	circuit	circuit	NOUN
ftr-332	3567	34	for	for	ADP
ftr-332	3567	35	misinterpreting	misinterpret	VERB
ftr-332	3567	36	a	a	DET
ftr-332	3567	37	fifth	fifth	ADJ
ftr-332	3567	38	circuit	circuit	NOUN
ftr-332	3567	39	case	case	NOUN
ftr-332	3567	40	on	on	ADP
ftr-332	3567	41	which	which	PRON
ftr-332	3567	42	it	it	PRON
ftr-332	3567	43	relied	rely	VERB
ftr-332	3567	44	in	in	ADP
ftr-332	3567	45	beard	beard	PROPN
ftr-332	3567	46	.	.	PUNCT
ftr-332	3568	1	burks	burks	PROPN
ftr-332	3568	2	v.	v.	PROPN
ftr-332	3568	3	united	united	PROPN
ftr-332	3568	4	states	states	PROPN
ftr-332	3568	5	,	,	PUNCT
ftr-332	3568	6	633	633	NUM
ftr-332	3568	7	f.3d	f.3d	NUM
ftr-332	3568	8	347	347	NUM
ftr-332	3568	9	(	(	PUNCT
ftr-332	3568	10	5th	5th	ADJ
ftr-332	3568	11	cir	cir	NOUN
ftr-332	3568	12	.	.	PUNCT
ftr-332	3568	13	2/9/11	2/9/11	NUM
ftr-332	3568	14	)	)	PUNCT
ftr-332	3568	15	.	.	PUNCT
ftr-332	3569	1	the	the	DET
ftr-332	3569	2	fifth	fifth	ADJ
ftr-332	3569	3	circuit	circuit	NOUN
ftr-332	3569	4	(	(	PUNCT
ftr-332	3569	5	judge	judge	NOUN
ftr-332	3569	6	demoss	demoss	PROPN
ftr-332	3569	7	)	)	PUNCT
ftr-332	3569	8	also	also	ADV
ftr-332	3569	9	held	hold	VERB
ftr-332	3569	10	that	that	SCONJ
ftr-332	3569	11	an	an	DET
ftr-332	3569	12	overstatement	overstatement	NOUN
ftr-332	3569	13	of	of	ADP
ftr-332	3569	14	basis	basis	NOUN
ftr-332	3569	15	is	be	AUX
ftr-332	3569	16	not	not	PART
ftr-332	3569	17	an	an	DET
ftr-332	3569	18	omission	omission	NOUN
ftr-332	3569	19	from	from	ADP
ftr-332	3569	20	gross	gross	ADJ
ftr-332	3569	21	income	income	NOUN
ftr-332	3569	22	for	for	ADP
ftr-332	3569	23	purposes	purpose	NOUN
ftr-332	3569	24	of	of	ADP
ftr-332	3569	25	§	§	PROPN
ftr-332	3569	26	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3569	27	)	)	PUNCT
ftr-332	3569	28	.	.	PUNCT
ftr-332	3570	1	judge	judge	PROPN
ftr-332	3570	2	de	de	PROPN
ftr-332	3570	3	moss	moss	PROPN
ftr-332	3570	4	disagreed	disagree	VERB
ftr-332	3570	5	with	with	ADP
ftr-332	3570	6	the	the	DET
ftr-332	3570	7	seventh	seventh	ADJ
ftr-332	3570	8	circuit‘s	circuit‘s	NOUN
ftr-332	3570	9	interpretation	interpretation	NOUN
ftr-332	3570	10	of	of	ADP
ftr-332	3570	11	phinney	phinney	PROPN
ftr-332	3570	12	v.	v.	PROPN
ftr-332	3570	13	chambers	chamber	NOUN
ftr-332	3570	14	,	,	PUNCT
ftr-332	3570	15	392	392	NUM
ftr-332	3570	16	f.2d	f.2d	SYM
ftr-332	3570	17	680	680	NUM
ftr-332	3570	18	(	(	PUNCT
ftr-332	3570	19	5th	5th	ADJ
ftr-332	3570	20	cir	cir	NOUN
ftr-332	3570	21	.	.	PUNCT
ftr-332	3570	22	1968	1968	NUM
ftr-332	3570	23	)	)	PUNCT
ftr-332	3570	24	,	,	PUNCT
ftr-332	3570	25	as	as	ADP
ftr-332	3570	26	limiting	limit	VERB
ftr-332	3570	27	colony	colony	NOUN
ftr-332	3570	28	,	,	PUNCT
ftr-332	3570	29	stating	state	VERB
ftr-332	3570	30	that	that	SCONJ
ftr-332	3570	31	―the	―the	DET
ftr-332	3570	32	seventh	seventh	ADJ
ftr-332	3570	33	circuit	circuit	NOUN
ftr-332	3570	34	failed	fail	VERB
ftr-332	3570	35	to	to	PART
ftr-332	3570	36	note	note	VERB
ftr-332	3570	37	the	the	DET
ftr-332	3570	38	distinct	distinct	ADJ
ftr-332	3570	39	factual	factual	ADJ
ftr-332	3570	40	pattern	pattern	NOUN
ftr-332	3570	41	presented	present	VERB
ftr-332	3570	42	in	in	ADP
ftr-332	3570	43	phinney	phinney	NOUN
ftr-332	3570	44	,	,	PUNCT
ftr-332	3570	45	where	where	SCONJ
ftr-332	3570	46	the	the	DET
ftr-332	3570	47	taxpayers	taxpayer	NOUN
ftr-332	3570	48	had	have	AUX
ftr-332	3570	49	misstated	misstate	VERB
ftr-332	3570	50	the	the	DET
ftr-332	3570	51	very	very	ADJ
ftr-332	3570	52	nature	nature	NOUN
ftr-332	3570	53	of	of	ADP
ftr-332	3570	54	the	the	DET
ftr-332	3570	55	item	item	NOUN
ftr-332	3570	56	so	so	SCONJ
ftr-332	3570	57	that	that	SCONJ
ftr-332	3570	58	the	the	DET
ftr-332	3570	59	irs	irs	PROPN
ftr-332	3570	60	would	would	AUX
ftr-332	3570	61	not	not	PART
ftr-332	3570	62	have	have	AUX
ftr-332	3570	63	had	have	VERB
ftr-332	3570	64	any	any	DET
ftr-332	3570	65	reasonable	reasonable	ADJ
ftr-332	3570	66	way	way	NOUN
ftr-332	3570	67	of	of	ADP
ftr-332	3570	68	detecting	detect	VERB
ftr-332	3570	69	the	the	DET
ftr-332	3570	70	error	error	NOUN
ftr-332	3570	71	on	on	ADP
ftr-332	3570	72	the	the	DET
ftr-332	3570	73	tax	tax	NOUN
ftr-332	3570	74	return	return	NOUN
ftr-332	3570	75	.	.	PUNCT
ftr-332	3571	1	that	that	PRON
ftr-332	3571	2	is	be	AUX
ftr-332	3571	3	not	not	PART
ftr-332	3571	4	the	the	DET
ftr-332	3571	5	case	case	NOUN
ftr-332	3571	6	here.‖	here.‖	VERB
ftr-332	3571	7			NOUN
ftr-332	3571	8	in	in	ADP
ftr-332	3571	9	its	its	PRON
ftr-332	3571	10	final	final	ADJ
ftr-332	3571	11	footnote	footnote	NOUN
ftr-332	3571	12	,	,	PUNCT
ftr-332	3571	13	the	the	DET
ftr-332	3571	14	court	court	NOUN
ftr-332	3571	15	stated	state	VERB
ftr-332	3571	16	:	:	PUNCT
ftr-332	3571	17	although	although	SCONJ
ftr-332	3571	18	we	we	PRON
ftr-332	3571	19	hold	hold	VERB
ftr-332	3571	20	that	that	PRON
ftr-332	3571	21	§	§	PROPN
ftr-332	3571	22	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3571	23	)	)	PUNCT
ftr-332	3571	24	is	be	AUX
ftr-332	3571	25	unambiguous	unambiguous	ADJ
ftr-332	3571	26	and	and	CCONJ
ftr-332	3571	27	its	its	PRON
ftr-332	3571	28	meaning	meaning	NOUN
ftr-332	3571	29	is	be	AUX
ftr-332	3571	30	controlled	control	VERB
ftr-332	3571	31	by	by	ADP
ftr-332	3571	32	the	the	DET
ftr-332	3571	33	supreme	supreme	PROPN
ftr-332	3571	34	court‘s	court‘s	PROPN
ftr-332	3571	35	decision	decision	NOUN
ftr-332	3571	36	in	in	ADP
ftr-332	3571	37	colony	colony	NOUN
ftr-332	3571	38	,	,	PUNCT
ftr-332	3571	39	we	we	PRON
ftr-332	3571	40	note	note	VERB
ftr-332	3571	41	that	that	SCONJ
ftr-332	3571	42	even	even	ADV
ftr-332	3571	43	if	if	SCONJ
ftr-332	3571	44	the	the	DET
ftr-332	3571	45	statute	statute	NOUN
ftr-332	3571	46	was	be	AUX
ftr-332	3571	47	ambiguous	ambiguous	ADJ
ftr-332	3571	48	and	and	CCONJ
ftr-332	3571	49	colony	colony	NOUN
ftr-332	3571	50	was	be	AUX
ftr-332	3571	51	inapplicable	inapplicable	ADJ
ftr-332	3571	52	,	,	PUNCT
ftr-332	3571	53	it	it	PRON
ftr-332	3571	54	is	be	AUX
ftr-332	3571	55	unclear	unclear	ADJ
ftr-332	3571	56	whether	whether	SCONJ
ftr-332	3571	57	the	the	DET
ftr-332	3571	58	regulations	regulation	NOUN
ftr-332	3571	59	would	would	AUX
ftr-332	3571	60	be	be	AUX
ftr-332	3571	61	entitled	entitle	VERB
ftr-332	3571	62	to	to	ADP
ftr-332	3571	63	chevron	chevron	ADJ
ftr-332	3571	64	deference	deference	NOUN
ftr-332	3571	65	under	under	ADP
ftr-332	3571	66	mayo	mayo	PROPN
ftr-332	3571	67	foundation	foundation	PROPN
ftr-332	3571	68	for	for	ADP
ftr-332	3571	69	medical	medical	ADJ
ftr-332	3571	70	research	research	PROPN
ftr-332	3571	71	v.	v.	ADP
ftr-332	3571	72	united	united	PROPN
ftr-332	3571	73	states	states	PROPN
ftr-332	3571	74	,	,	PUNCT
ftr-332	3571	75	131	131	NUM
ftr-332	3571	76	s.	s.	PROPN
ftr-332	3571	77	ct	ct	PROPN
ftr-332	3571	78	.	.	PROPN
ftr-332	3571	79	704	704	NUM
ftr-332	3571	80	,	,	PUNCT
ftr-332	3571	81	711	711	NUM
ftr-332	3571	82	(	(	PUNCT
ftr-332	3571	83	2011	2011	NUM
ftr-332	3571	84	)	)	PUNCT
ftr-332	3571	85	.	.	PUNCT
ftr-332	3572	1	see	see	VERB
ftr-332	3572	2	,	,	PUNCT
ftr-332	3572	3	e.g.	e.g.	ADV
ftr-332	3572	4	,	,	PUNCT
ftr-332	3572	5	home	home	NOUN
ftr-332	3572	6	concrete	concrete	NOUN
ftr-332	3572	7	&	&	CCONJ
ftr-332	3572	8	supply	supply	NOUN
ftr-332	3572	9	,	,	PUNCT
ftr-332	3572	10	llc	llc	PROPN
ftr-332	3572	11	v.	v.	PROPN
ftr-332	3572	12	united	united	PROPN
ftr-332	3572	13	states,—f.3d	states,—f.3d	PROPN
ftr-332	3572	14	—	—	PUNCT
ftr-332	3572	15	,	,	PUNCT
ftr-332	3572	16	no	no	INTJ
ftr-332	3572	17	.	.	NOUN
ftr-332	3572	18	092353	092353	NUM
ftr-332	3572	19	)	)	PUNCT
ftr-332	3572	20	2011	2011	NUM
ftr-332	3572	21	wl	wl	NOUN
ftr-332	3572	22	361495	361495	NUM
ftr-332	3572	23	,	,	PUNCT
ftr-332	3572	24	*	*	PUNCT
ftr-332	3572	25	7	7	NUM
ftr-332	3572	26	(	(	PUNCT
ftr-332	3572	27	4th	4th	ADJ
ftr-332	3572	28	cir	cir	NOUN
ftr-332	3572	29	.	.	PUNCT
ftr-332	3573	1	feb	feb	PROPN
ftr-332	3573	2	.	.	PROPN
ftr-332	3573	3	7	7	NUM
ftr-332	3573	4	,	,	PUNCT
ftr-332	3573	5	2011	2011	NUM
ftr-332	3573	6	)	)	PUNCT
ftr-332	3573	7	(	(	PUNCT
ftr-332	3573	8	declining	decline	VERB
ftr-332	3573	9	to	to	PART
ftr-332	3573	10	afford	afford	VERB
ftr-332	3573	11	the	the	DET
ftr-332	3573	12	regulations	regulation	NOUN
ftr-332	3573	13	chevron	chevron	NOUN
ftr-332	3573	14	deference	deference	NOUN
ftr-332	3573	15	because	because	SCONJ
ftr-332	3573	16	the	the	DET
ftr-332	3573	17	statute	statute	NOUN
ftr-332	3573	18	is	be	AUX
ftr-332	3573	19	unambiguous	unambiguous	ADJ
ftr-332	3573	20	as	as	SCONJ
ftr-332	3573	21	recognized	recognize	VERB
ftr-332	3573	22	by	by	ADP
ftr-332	3573	23	the	the	DET
ftr-332	3573	24	supreme	supreme	PROPN
ftr-332	3573	25	court	court	PROPN
ftr-332	3573	26	in	in	ADP
ftr-332	3573	27	colony	colony	NOUN
ftr-332	3573	28	)	)	PUNCT
ftr-332	3573	29	.	.	PUNCT
ftr-332	3574	1	in	in	ADP
ftr-332	3574	2	mayo	mayo	NOUN
ftr-332	3574	3	,	,	PUNCT
ftr-332	3574	4	the	the	DET
ftr-332	3574	5	court	court	NOUN
ftr-332	3574	6	held	hold	VERB
ftr-332	3574	7	that	that	SCONJ
ftr-332	3574	8	the	the	DET
ftr-332	3574	9	principles	principle	NOUN
ftr-332	3574	10	underlying	underlie	VERB
ftr-332	3574	11	its	its	PRON
ftr-332	3574	12	decision	decision	NOUN
ftr-332	3574	13	in	in	ADP
ftr-332	3574	14	chevron	chevron	PROPN
ftr-332	3574	15	―apply	―apply	ADV
ftr-332	3574	16	with	with	ADP
ftr-332	3574	17	full	full	ADJ
ftr-332	3574	18	force	force	NOUN
ftr-332	3574	19	in	in	ADP
ftr-332	3574	20	the	the	DET
ftr-332	3574	21	tax	tax	NOUN
ftr-332	3574	22	context‖	context‖	PROPN
ftr-332	3574	23	and	and	CCONJ
ftr-332	3574	24	applied	apply	VERB
ftr-332	3574	25	chevron	chevron	NOUN
ftr-332	3574	26	to	to	ADP
ftr-332	3574	27	treasury	treasury	PROPN
ftr-332	3574	28	regulations	regulation	NOUN
ftr-332	3574	29	issued	issue	VERB
ftr-332	3574	30	pursuant	pursuant	ADJ
ftr-332	3574	31	to	to	ADP
ftr-332	3574	32	26	26	NUM
ftr-332	3574	33	u.s.c	u.s.c	ADJ
ftr-332	3574	34	.	.	PUNCT
ftr-332	3575	1	§	§	PROPN
ftr-332	3575	2	7805(a	7805(a	NUM
ftr-332	3575	3	)	)	PUNCT
ftr-332	3575	4	.	.	PUNCT
ftr-332	3576	1	i	i	PRON
ftr-332	3576	2	d.	d.	PROPN
ftr-332	3576	3	at	at	ADP
ftr-332	3576	4	707	707	NUM
ftr-332	3576	5	.	.	PUNCT
ftr-332	3577	1	significantly	significantly	ADV
ftr-332	3577	2	,	,	PUNCT
ftr-332	3577	3	in	in	ADP
ftr-332	3577	4	mayo	mayo	NOUN
ftr-332	3577	5	the	the	DET
ftr-332	3577	6	supreme	supreme	PROPN
ftr-332	3577	7	court	court	PROPN
ftr-332	3577	8	was	be	AUX
ftr-332	3577	9	not	not	PART
ftr-332	3577	10	faced	face	VERB
ftr-332	3577	11	with	with	ADP
ftr-332	3577	12	a	a	DET
ftr-332	3577	13	situation	situation	NOUN
ftr-332	3577	14	where	where	SCONJ
ftr-332	3577	15	,	,	PUNCT
ftr-332	3577	16	during	during	ADP
ftr-332	3577	17	the	the	DET
ftr-332	3577	18	pendency	pendency	NOUN
ftr-332	3577	19	of	of	ADP
ftr-332	3577	20	the	the	DET
ftr-332	3577	21	suit	suit	NOUN
ftr-332	3577	22	,	,	PUNCT
ftr-332	3577	23	the	the	DET
ftr-332	3577	24	treasury	treasury	NOUN
ftr-332	3577	25	promulgated	promulgate	VERB
ftr-332	3577	26	determinative	determinative	ADJ
ftr-332	3577	27	,	,	PUNCT
ftr-332	3577	28	retroactive	retroactive	ADJ
ftr-332	3577	29	regulations	regulation	NOUN
ftr-332	3577	30	following	follow	VERB
ftr-332	3577	31	prior	prior	ADJ
ftr-332	3577	32	adverse	adverse	ADJ
ftr-332	3577	33	judicial	judicial	ADJ
ftr-332	3577	34	decisions	decision	NOUN
ftr-332	3577	35	on	on	ADP
ftr-332	3577	36	the	the	DET
ftr-332	3577	37	identical	identical	ADJ
ftr-332	3577	38	legal	legal	ADJ
ftr-332	3577	39	issue	issue	NOUN
ftr-332	3577	40	.	.	PUNCT
ftr-332	3578	1	―deference	―deference	ADP
ftr-332	3578	2	to	to	ADP
ftr-332	3578	3	what	what	PRON
ftr-332	3578	4	appears	appear	VERB
ftr-332	3578	5	to	to	PART
ftr-332	3578	6	be	be	AUX
ftr-332	3578	7	nothing	nothing	PRON
ftr-332	3578	8	more	more	ADJ
ftr-332	3578	9	than	than	ADP
ftr-332	3578	10	an	an	DET
ftr-332	3578	11	agency‘s	agency‘s	NOUN
ftr-332	3578	12	convenient	convenient	ADJ
ftr-332	3578	13	litigating	litigating	NOUN
ftr-332	3578	14	position‖	position‖	PROPN
ftr-332	3578	15	is	be	AUX
ftr-332	3578	16	―entirely	―entirely	ADV
ftr-332	3578	17	inappropriate.‖	inappropriate.‖	PROPN
ftr-332	3578	18	bowen	bowen	PROPN
ftr-332	3578	19	v.	v.	PROPN
ftr-332	3578	20	georgetown	georgetown	PROPN
ftr-332	3578	21	univ	univ	PROPN
ftr-332	3578	22	.	.	PUNCT
ftr-332	3579	1	hosp	hosp	PROPN
ftr-332	3579	2	.	.	PUNCT
ftr-332	3580	1	,	,	PUNCT
ftr-332	3580	2	488	488	NUM
ftr-332	3580	3	u.s	u.s	PROPN
ftr-332	3580	4	.	.	PROPN
ftr-332	3580	5	204	204	NUM
ftr-332	3580	6	,	,	PUNCT
ftr-332	3580	7	213	213	NUM
ftr-332	3580	8	(	(	PUNCT
ftr-332	3580	9	1988	1988	NUM
ftr-332	3580	10	)	)	PUNCT
ftr-332	3580	11	.	.	PUNCT
ftr-332	3581	1	the	the	DET
ftr-332	3581	2	commissioner	commissioner	NOUN
ftr-332	3581	3	―may	―may	PROPN
ftr-332	3581	4	not	not	PART
ftr-332	3581	5	take	take	VERB
ftr-332	3581	6	advantage	advantage	NOUN
ftr-332	3581	7	of	of	ADP
ftr-332	3581	8	his	his	PRON
ftr-332	3581	9	power	power	NOUN
ftr-332	3581	10	to	to	PART
ftr-332	3581	11	promulgate	promulgate	VERB
ftr-332	3581	12	retroactive	retroactive	ADJ
ftr-332	3581	13	regulations	regulation	NOUN
ftr-332	3581	14	during	during	ADP
ftr-332	3581	15	the	the	DET
ftr-332	3581	16	course	course	NOUN
ftr-332	3581	17	of	of	ADP
ftr-332	3581	18	a	a	DET
ftr-332	3581	19	litigation	litigation	NOUN
ftr-332	3581	20	for	for	ADP
ftr-332	3581	21	the	the	DET
ftr-332	3581	22	purpose	purpose	NOUN
ftr-332	3581	23	of	of	ADP
ftr-332	3581	24	providing	provide	VERB
ftr-332	3581	25	himself	himself	PRON
ftr-332	3581	26	with	with	ADP
ftr-332	3581	27	a	a	DET
ftr-332	3581	28	defense	defense	NOUN
ftr-332	3581	29	based	base	VERB
ftr-332	3581	30	on	on	ADP
ftr-332	3581	31	the	the	DET
ftr-332	3581	32	presumption	presumption	NOUN
ftr-332	3581	33	of	of	ADP
ftr-332	3581	34	validity	validity	NOUN
ftr-332	3581	35	accorded	accord	VERB
ftr-332	3581	36	to	to	ADP
ftr-332	3581	37	such	such	ADJ
ftr-332	3581	38	regulations.‖	regulations.‖	NOUN
ftr-332	3581	39	chock	chock	ADJ
ftr-332	3581	40	full	full	ADJ
ftr-332	3581	41	o	o	NOUN
ftr-332	3581	42	’	'	PUNCT
ftr-332	3581	43	nuts	nuts	PROPN
ftr-332	3581	44	corp	corp	PROPN
ftr-332	3581	45	.	.	PROPN
ftr-332	3581	46	v.	v.	PROPN
ftr-332	3581	47	united	united	PROPN
ftr-332	3581	48	states	states	PROPN
ftr-332	3581	49	,	,	PUNCT
ftr-332	3581	50	453	453	NUM
ftr-332	3581	51	f.2d	f.2d	NUM
ftr-332	3581	52	300	300	NUM
ftr-332	3581	53	,	,	PUNCT
ftr-332	3581	54	303	303	NUM
ftr-332	3581	55	(	(	PUNCT
ftr-332	3581	56	2d	2d	NUM
ftr-332	3581	57	cir	cir	NOUN
ftr-332	3581	58	.	.	PROPN
ftr-332	3581	59	1971	1971	NUM
ftr-332	3581	60	)	)	PUNCT
ftr-332	3581	61	.	.	PUNCT
ftr-332	3582	1	moreover	moreover	ADV
ftr-332	3582	2	,	,	PUNCT
ftr-332	3582	3	mayo	mayo	PROPN
ftr-332	3582	4	emphasized	emphasize	VERB
ftr-332	3582	5	that	that	SCONJ
ftr-332	3582	6	the	the	DET
ftr-332	3582	7	regulations	regulation	NOUN
ftr-332	3582	8	at	at	ADP
ftr-332	3582	9	issue	issue	NOUN
ftr-332	3582	10	had	have	AUX
ftr-332	3582	11	been	be	AUX
ftr-332	3582	12	promulgated	promulgate	VERB
ftr-332	3582	13	following	follow	VERB
ftr-332	3582	14	notice	notice	NOUN
ftr-332	3582	15	and	and	CCONJ
ftr-332	3582	16	comment	comment	NOUN
ftr-332	3582	17	procedures	procedure	NOUN
ftr-332	3582	18	,	,	PUNCT
ftr-332	3582	19	―a	―a	NOUN
ftr-332	3582	20	consideration	consideration	NOUN
ftr-332	3582	21	identified	identify	VERB
ftr-332	3582	22	.	.	PUNCT
ftr-332	3582	23	.	.	PUNCT
ftr-332	3583	1	.	.	PUNCT
ftr-332	3584	1	as	as	ADP
ftr-332	3584	2	a	a	DET
ftr-332	3584	3	significant	significant	ADJ
ftr-332	3584	4	360	360	NUM
ftr-332	3584	5	florida	florida	PROPN
ftr-332	3584	6	tax	tax	NOUN
ftr-332	3584	7	review	review	NOUN
ftr-332	3584	8	[	[	X
ftr-332	3584	9	vol	vol	NOUN
ftr-332	3584	10	.	.	PUNCT
ftr-332	3585	1	12:5	12:5	NUM
ftr-332	3585	2	sign	sign	VERB
ftr-332	3585	3	that	that	SCONJ
ftr-332	3585	4	a	a	DET
ftr-332	3585	5	rule	rule	NOUN
ftr-332	3585	6	merits	merit	VERB
ftr-332	3585	7	chevron	chevron	ADJ
ftr-332	3585	8	deference.‖	deference.‖	NOUN
ftr-332	3585	9	131	131	NUM
ftr-332	3585	10	s.	s.	PROPN
ftr-332	3585	11	ct	ct	PROPN
ftr-332	3585	12	.	.	PUNCT
ftr-332	3586	1	at	at	ADP
ftr-332	3586	2	714	714	NUM
ftr-332	3586	3	.	.	PUNCT
ftr-332	3587	1	legislative	legislative	ADJ
ftr-332	3587	2	regulations	regulation	NOUN
ftr-332	3587	3	are	be	AUX
ftr-332	3587	4	generally	generally	ADV
ftr-332	3587	5	subject	subject	ADJ
ftr-332	3587	6	to	to	ADP
ftr-332	3587	7	notice	notice	NOUN
ftr-332	3587	8	and	and	CCONJ
ftr-332	3587	9	comment	comment	NOUN
ftr-332	3587	10	procedure	procedure	NOUN
ftr-332	3587	11	pursuant	pursuant	ADJ
ftr-332	3587	12	to	to	ADP
ftr-332	3587	13	the	the	DET
ftr-332	3587	14	administrative	administrative	ADJ
ftr-332	3587	15	procedure	procedure	NOUN
ftr-332	3587	16	act	act	NOUN
ftr-332	3587	17	.	.	PUNCT
ftr-332	3588	1	see	see	VERB
ftr-332	3588	2	5	5	NUM
ftr-332	3588	3	u.s.c	u.s.c	ADJ
ftr-332	3588	4	.	.	PUNCT
ftr-332	3589	1	§	§	PROPN
ftr-332	3589	2	553(b)(a	553(b)(a	PROPN
ftr-332	3589	3	)	)	PUNCT
ftr-332	3589	4	.	.	PUNCT
ftr-332	3590	1	here	here	ADV
ftr-332	3590	2	,	,	PUNCT
ftr-332	3590	3	the	the	DET
ftr-332	3590	4	government	government	NOUN
ftr-332	3590	5	issued	issue	VERB
ftr-332	3590	6	the	the	DET
ftr-332	3590	7	temporary	temporary	ADJ
ftr-332	3590	8	regulations	regulation	NOUN
ftr-332	3590	9	without	without	ADP
ftr-332	3590	10	subjecting	subject	VERB
ftr-332	3590	11	them	they	PRON
ftr-332	3590	12	to	to	PART
ftr-332	3590	13	notice	notice	VERB
ftr-332	3590	14	and	and	CCONJ
ftr-332	3590	15	comment	comment	NOUN
ftr-332	3590	16	procedures	procedure	NOUN
ftr-332	3590	17	.	.	PUNCT
ftr-332	3591	1	this	this	PRON
ftr-332	3591	2	is	be	AUX
ftr-332	3591	3	a	a	DET
ftr-332	3591	4	practice	practice	NOUN
ftr-332	3591	5	that	that	SCONJ
ftr-332	3591	6	the	the	DET
ftr-332	3591	7	treasury	treasury	NOUN
ftr-332	3591	8	apparently	apparently	ADV
ftr-332	3591	9	employs	employ	VERB
ftr-332	3591	10	regularly	regularly	ADV
ftr-332	3591	11	.	.	PUNCT
ftr-332	3592	1	see	see	VERB
ftr-332	3592	2	kristin	kristin	PROPN
ftr-332	3592	3	e.	e.	PROPN
ftr-332	3592	4	hickman	hickman	PROPN
ftr-332	3592	5	,	,	PUNCT
ftr-332	3592	6	a	a	DET
ftr-332	3592	7	problem	problem	NOUN
ftr-332	3592	8	of	of	ADP
ftr-332	3592	9	remedy	remedy	NOUN
ftr-332	3592	10	:	:	PUNCT
ftr-332	3592	11	responding	respond	VERB
ftr-332	3592	12	to	to	ADP
ftr-332	3592	13	treasury	treasury	PROPN
ftr-332	3592	14	’s	’s	PART
ftr-332	3592	15	(	(	PUNCT
ftr-332	3592	16	lack	lack	NOUN
ftr-332	3592	17	of	of	ADP
ftr-332	3592	18	)	)	PUNCT
ftr-332	3592	19	compliance	compliance	NOUN
ftr-332	3592	20	with	with	ADP
ftr-332	3592	21	administrative	administrative	ADJ
ftr-332	3592	22	procedure	procedure	NOUN
ftr-332	3592	23	act	act	NOUN
ftr-332	3592	24	rulemaking	rulemaking	NOUN
ftr-332	3592	25	requirements	requirement	NOUN
ftr-332	3592	26	,	,	PUNCT
ftr-332	3592	27	76	76	NUM
ftr-332	3592	28	geo	geo	PROPN
ftr-332	3592	29	.	.	PROPN
ftr-332	3592	30	wash	wash	PROPN
ftr-332	3592	31	.	.	PUNCT
ftr-332	3593	1	l.	l.	PROPN
ftr-332	3593	2	rev	rev	PROPN
ftr-332	3593	3	.	.	PROPN
ftr-332	3593	4	1153	1153	NUM
ftr-332	3593	5	,	,	PUNCT
ftr-332	3593	6	1158	1158	NUM
ftr-332	3593	7	-	-	SYM
ftr-332	3593	8	60	60	NUM
ftr-332	3593	9	(	(	PUNCT
ftr-332	3593	10	2008	2008	NUM
ftr-332	3593	11	)	)	PUNCT
ftr-332	3593	12	(	(	PUNCT
ftr-332	3593	13	noting	note	VERB
ftr-332	3593	14	that	that	SCONJ
ftr-332	3593	15	the	the	DET
ftr-332	3593	16	treasury	treasury	NOUN
ftr-332	3593	17	frequently	frequently	ADV
ftr-332	3593	18	issues	issue	VERB
ftr-332	3593	19	purportedly	purportedly	ADV
ftr-332	3593	20	binding	bind	VERB
ftr-332	3593	21	temporary	temporary	ADJ
ftr-332	3593	22	regulations	regulation	NOUN
ftr-332	3593	23	open	open	ADJ
ftr-332	3593	24	to	to	PART
ftr-332	3593	25	notice	notice	VERB
ftr-332	3593	26	and	and	CCONJ
ftr-332	3593	27	comment	comment	VERB
ftr-332	3593	28	only	only	ADV
ftr-332	3593	29	after	after	ADP
ftr-332	3593	30	promulgation	promulgation	NOUN
ftr-332	3593	31	and	and	CCONJ
ftr-332	3593	32	often	often	ADV
ftr-332	3593	33	denies	deny	VERB
ftr-332	3593	34	the	the	DET
ftr-332	3593	35	applicability	applicability	NOUN
ftr-332	3593	36	of	of	ADP
ftr-332	3593	37	the	the	DET
ftr-332	3593	38	notice	notice	NOUN
ftr-332	3593	39	and	and	CCONJ
ftr-332	3593	40	comment	comment	NOUN
ftr-332	3593	41	procedure	procedure	NOUN
ftr-332	3593	42	when	when	SCONJ
ftr-332	3593	43	issuing	issue	VERB
ftr-332	3593	44	its	its	PRON
ftr-332	3593	45	regulations	regulation	NOUN
ftr-332	3593	46	because	because	SCONJ
ftr-332	3593	47	that	that	DET
ftr-332	3593	48	requirement	requirement	NOUN
ftr-332	3593	49	does	do	AUX
ftr-332	3593	50	not	not	PART
ftr-332	3593	51	apply	apply	VERB
ftr-332	3593	52	to	to	ADP
ftr-332	3593	53	regulations	regulation	NOUN
ftr-332	3593	54	that	that	PRON
ftr-332	3593	55	are	be	AUX
ftr-332	3593	56	not	not	PART
ftr-332	3593	57	a	a	DET
ftr-332	3593	58	significant	significant	ADJ
ftr-332	3593	59	regulatory	regulatory	ADJ
ftr-332	3593	60	action	action	NOUN
ftr-332	3593	61	,	,	PUNCT
ftr-332	3593	62	while	while	SCONJ
ftr-332	3593	63	continuing	continue	VERB
ftr-332	3593	64	to	to	PART
ftr-332	3593	65	assert	assert	VERB
ftr-332	3593	66	that	that	SCONJ
ftr-332	3593	67	the	the	DET
ftr-332	3593	68	regulations	regulation	NOUN
ftr-332	3593	69	are	be	AUX
ftr-332	3593	70	entitled	entitle	VERB
ftr-332	3593	71	to	to	ADP
ftr-332	3593	72	legislative	legislative	ADJ
ftr-332	3593	73	regulation	regulation	NOUN
ftr-332	3593	74	level	level	NOUN
ftr-332	3593	75	deference	deference	NOUN
ftr-332	3593	76	before	before	ADP
ftr-332	3593	77	the	the	DET
ftr-332	3593	78	courts	court	NOUN
ftr-332	3593	79	)	)	PUNCT
ftr-332	3593	80	.	.	PUNCT
ftr-332	3594	1	that	that	SCONJ
ftr-332	3594	2	the	the	DET
ftr-332	3594	3	government	government	NOUN
ftr-332	3594	4	allowed	allow	VERB
ftr-332	3594	5	for	for	ADP
ftr-332	3594	6	notice	notice	NOUN
ftr-332	3594	7	and	and	CCONJ
ftr-332	3594	8	comment	comment	NOUN
ftr-332	3594	9	after	after	SCONJ
ftr-332	3594	10	the	the	DET
ftr-332	3594	11	final	final	ADJ
ftr-332	3594	12	regulations	regulation	NOUN
ftr-332	3594	13	were	be	AUX
ftr-332	3594	14	enacted	enact	VERB
ftr-332	3594	15	is	be	AUX
ftr-332	3594	16	not	not	PART
ftr-332	3594	17	an	an	DET
ftr-332	3594	18	acceptable	acceptable	ADJ
ftr-332	3594	19	substitute	substitute	NOUN
ftr-332	3594	20	for	for	ADP
ftr-332	3594	21	prepromulgation	prepromulgation	NOUN
ftr-332	3594	22	notice	notice	NOUN
ftr-332	3594	23	and	and	CCONJ
ftr-332	3594	24	comment	comment	NOUN
ftr-332	3594	25	.	.	PUNCT
ftr-332	3595	1	see	see	VERB
ftr-332	3595	2	u.s	u.s	PROPN
ftr-332	3595	3	.	.	PROPN
ftr-332	3595	4	steel	steel	PROPN
ftr-332	3595	5	corp	corp	PROPN
ftr-332	3595	6	.	.	PROPN
ftr-332	3596	1	v.	v.	PROPN
ftr-332	3596	2	u.s	u.s	PROPN
ftr-332	3596	3	.	.	PROPN
ftr-332	3596	4	epa	epa	PROPN
ftr-332	3596	5	,	,	PUNCT
ftr-332	3596	6	595	595	NUM
ftr-332	3596	7	f.2d	f.2d	NOUN
ftr-332	3596	8	207	207	NUM
ftr-332	3596	9	,	,	PUNCT
ftr-332	3596	10	214	214	NUM
ftr-332	3596	11	-	-	SYM
ftr-332	3596	12	15	15	NUM
ftr-332	3596	13	(	(	PUNCT
ftr-332	3596	14	5th	5th	ADJ
ftr-332	3596	15	cir	cir	NOUN
ftr-332	3596	16	.	.	PUNCT
ftr-332	3596	17	1979	1979	NUM
ftr-332	3596	18	)	)	PUNCT
ftr-332	3596	19	.	.	PUNCT
ftr-332	3597	1	r.	r.	PROPN
ftr-332	3597	2	finally	finally	ADV
ftr-332	3597	3	,	,	PUNCT
ftr-332	3597	4	a	a	DET
ftr-332	3597	5	court	court	NOUN
ftr-332	3597	6	that	that	PRON
ftr-332	3597	7	read	read	VERB
ftr-332	3597	8	colony	colony	NOUN
ftr-332	3597	9	very	very	ADV
ftr-332	3597	10	very	very	ADV
ftr-332	3597	11	carefully	carefully	ADV
ftr-332	3597	12	and	and	CCONJ
ftr-332	3597	13	understands	understand	VERB
ftr-332	3597	14	what	what	DET
ftr-332	3597	15	colony	colony	NOUN
ftr-332	3597	16	really	really	ADV
ftr-332	3597	17	said	say	VERB
ftr-332	3597	18	and	and	CCONJ
ftr-332	3597	19	what	what	PRON
ftr-332	3597	20	it	it	PRON
ftr-332	3597	21	really	really	ADV
ftr-332	3597	22	did	do	AUX
ftr-332	3597	23	not	not	PART
ftr-332	3597	24	say	say	VERB
ftr-332	3597	25	.	.	PUNCT
ftr-332	3598	1	grapevine	grapevine	NOUN
ftr-332	3598	2	imports	import	NOUN
ftr-332	3598	3	v.	v.	ADP
ftr-332	3598	4	united	united	PROPN
ftr-332	3598	5	states	states	PROPN
ftr-332	3598	6	,	,	PUNCT
ftr-332	3598	7	636	636	NUM
ftr-332	3598	8	f.3d	f.3d	NUM
ftr-332	3598	9	1368	1368	NUM
ftr-332	3599	1	(	(	PUNCT
ftr-332	3599	2	fed	fed	PROPN
ftr-332	3599	3	.	.	PUNCT
ftr-332	3599	4	cir	cir	PROPN
ftr-332	3599	5	.	.	PUNCT
ftr-332	3600	1	3/11/11	3/11/11	NUM
ftr-332	3600	2	)	)	PUNCT
ftr-332	3600	3	,	,	PUNCT
ftr-332	3600	4	rev’g	rev’g	PROPN
ftr-332	3600	5	77	77	NUM
ftr-332	3600	6	fed	fed	PROPN
ftr-332	3600	7	.	.	PUNCT
ftr-332	3601	1	cl	cl	NOUN
ftr-332	3601	2	.	.	PUNCT
ftr-332	3602	1	505	505	NUM
ftr-332	3602	2	(	(	PUNCT
ftr-332	3602	3	2007	2007	NUM
ftr-332	3602	4	)	)	PUNCT
ftr-332	3602	5	.	.	PUNCT
ftr-332	3603	1	the	the	DET
ftr-332	3603	2	federal	federal	ADJ
ftr-332	3603	3	circuit	circuit	NOUN
ftr-332	3603	4	,	,	PUNCT
ftr-332	3603	5	in	in	ADP
ftr-332	3603	6	a	a	DET
ftr-332	3603	7	unanimous	unanimous	ADJ
ftr-332	3603	8	panel	panel	NOUN
ftr-332	3603	9	opinion	opinion	NOUN
ftr-332	3603	10	by	by	ADP
ftr-332	3603	11	judge	judge	PROPN
ftr-332	3603	12	prost	prost	PROPN
ftr-332	3603	13	,	,	PUNCT
ftr-332	3603	14	reversed	reverse	VERB
ftr-332	3603	15	the	the	DET
ftr-332	3603	16	court	court	NOUN
ftr-332	3603	17	of	of	ADP
ftr-332	3603	18	federal	federal	ADJ
ftr-332	3603	19	claims	claim	NOUN
ftr-332	3603	20	holding	hold	VERB
ftr-332	3603	21	that	that	SCONJ
ftr-332	3603	22	the	the	DET
ftr-332	3603	23	six	six	NUM
ftr-332	3603	24	-	-	PUNCT
ftr-332	3603	25	year	year	NOUN
ftr-332	3603	26	statute	statute	NOUN
ftr-332	3603	27	of	of	ADP
ftr-332	3603	28	limitations	limitation	NOUN
ftr-332	3603	29	does	do	AUX
ftr-332	3603	30	not	not	PART
ftr-332	3603	31	apply	apply	VERB
ftr-332	3603	32	to	to	ADP
ftr-332	3603	33	an	an	DET
ftr-332	3603	34	understatement	understatement	NOUN
ftr-332	3603	35	of	of	ADP
ftr-332	3603	36	gross	gross	ADJ
ftr-332	3603	37	income	income	NOUN
ftr-332	3603	38	attributable	attributable	ADJ
ftr-332	3603	39	to	to	ADP
ftr-332	3603	40	a	a	DET
ftr-332	3603	41	basis	basis	NOUN
ftr-332	3603	42	overstatement	overstatement	NOUN
ftr-332	3603	43	.	.	PUNCT
ftr-332	3604	1	the	the	DET
ftr-332	3604	2	court	court	NOUN
ftr-332	3604	3	of	of	ADP
ftr-332	3604	4	federal	federal	ADJ
ftr-332	3604	5	claims	claim	NOUN
ftr-332	3604	6	had	have	AUX
ftr-332	3604	7	relied	rely	VERB
ftr-332	3604	8	on	on	ADP
ftr-332	3604	9	the	the	DET
ftr-332	3604	10	supreme	supreme	PROPN
ftr-332	3604	11	court‘s	court‘s	PROPN
ftr-332	3604	12	decision	decision	NOUN
ftr-332	3604	13	in	in	ADP
ftr-332	3604	14	colony	colony	NOUN
ftr-332	3604	15	,	,	PUNCT
ftr-332	3604	16	inc	inc	PROPN
ftr-332	3604	17	.	.	PROPN
ftr-332	3605	1	v.	v.	PROPN
ftr-332	3605	2	commissioner	commissioner	PROPN
ftr-332	3605	3	,	,	PUNCT
ftr-332	3605	4	357	357	NUM
ftr-332	3605	5	u.s	u.s	PROPN
ftr-332	3605	6	.	.	PROPN
ftr-332	3605	7	28	28	NUM
ftr-332	3605	8	(	(	PUNCT
ftr-332	3605	9	1958	1958	NUM
ftr-332	3605	10	)	)	PUNCT
ftr-332	3605	11	.	.	PUNCT
ftr-332	3606	1	however	however	ADV
ftr-332	3606	2	,	,	PUNCT
ftr-332	3606	3	the	the	DET
ftr-332	3606	4	court	court	NOUN
ftr-332	3606	5	of	of	ADP
ftr-332	3606	6	appeals	appeal	NOUN
ftr-332	3606	7	for	for	ADP
ftr-332	3606	8	the	the	DET
ftr-332	3606	9	federal	federal	ADJ
ftr-332	3606	10	circuit	circuit	NOUN
ftr-332	3606	11	applied	apply	VERB
ftr-332	3606	12	reg	reg	NOUN
ftr-332	3606	13	.	.	PUNCT
ftr-332	3607	1	§	§	PROPN
ftr-332	3607	2	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3607	3	and	and	CCONJ
ftr-332	3607	4	reg	reg	NOUN
ftr-332	3607	5	.	.	PUNCT
ftr-332	3608	1	§	§	PROPN
ftr-332	3608	2	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-332	3608	3	,	,	PUNCT
ftr-332	3608	4	after	after	ADP
ftr-332	3608	5	first	first	ADV
ftr-332	3608	6	concluding	conclude	VERB
ftr-332	3608	7	that	that	SCONJ
ftr-332	3608	8	the	the	DET
ftr-332	3608	9	supreme	supreme	PROPN
ftr-332	3608	10	court‘s	court‘s	PROPN
ftr-332	3608	11	opinion	opinion	NOUN
ftr-332	3608	12	in	in	ADP
ftr-332	3608	13	mayo	mayo	PROPN
ftr-332	3608	14	foundation	foundation	PROPN
ftr-332	3608	15	for	for	ADP
ftr-332	3608	16	medical	medical	ADJ
ftr-332	3608	17	education	education	NOUN
ftr-332	3608	18	and	and	CCONJ
ftr-332	3608	19	research	research	NOUN
ftr-332	3608	20	v.	v.	PROPN
ftr-332	3608	21	united	united	PROPN
ftr-332	3608	22	states	states	PROPN
ftr-332	3608	23	,	,	PUNCT
ftr-332	3608	24	131	131	NUM
ftr-332	3608	25	s.	s.	PROPN
ftr-332	3608	26	ct	ct	PROPN
ftr-332	3608	27	.	.	PROPN
ftr-332	3608	28	704	704	NUM
ftr-332	3608	29	(	(	PUNCT
ftr-332	3608	30	2011	2011	NUM
ftr-332	3608	31	)	)	PUNCT
ftr-332	3608	32	,	,	PUNCT
ftr-332	3608	33	unambiguously	unambiguously	ADV
ftr-332	3608	34	held	hold	VERB
ftr-332	3608	35	that	that	SCONJ
ftr-332	3608	36	a	a	DET
ftr-332	3608	37	subsequently	subsequently	ADV
ftr-332	3608	38	promulgated	promulgate	VERB
ftr-332	3608	39	treasury	treasury	NOUN
ftr-332	3608	40	regulation	regulation	NOUN
ftr-332	3608	41	could	could	AUX
ftr-332	3608	42	overrule	overrule	VERB
ftr-332	3608	43	a	a	DET
ftr-332	3608	44	prior	prior	ADJ
ftr-332	3608	45	judicial	judicial	ADJ
ftr-332	3608	46	decision	decision	NOUN
ftr-332	3608	47	(	(	PUNCT
ftr-332	3608	48	including	include	VERB
ftr-332	3608	49	a	a	DET
ftr-332	3608	50	supreme	supreme	ADJ
ftr-332	3608	51	court	court	NOUN
ftr-332	3608	52	decision	decision	NOUN
ftr-332	3608	53	)	)	PUNCT
ftr-332	3608	54	,	,	PUNCT
ftr-332	3608	55	as	as	ADV
ftr-332	3608	56	long	long	ADV
ftr-332	3608	57	as	as	SCONJ
ftr-332	3608	58	the	the	DET
ftr-332	3608	59	regulation	regulation	NOUN
ftr-332	3608	60	was	be	AUX
ftr-332	3608	61	valid	valid	ADJ
ftr-332	3608	62	under	under	ADP
ftr-332	3608	63	the	the	DET
ftr-332	3608	64	standards	standard	NOUN
ftr-332	3608	65	of	of	ADP
ftr-332	3608	66	chevron	chevron	NOUN
ftr-332	3608	67	,	,	PUNCT
ftr-332	3608	68	usa	usa	PROPN
ftr-332	3608	69	,	,	PUNCT
ftr-332	3608	70	inc	inc	PROPN
ftr-332	3608	71	.	.	PROPN
ftr-332	3609	1	v.	v.	ADP
ftr-332	3609	2	natural	natural	ADJ
ftr-332	3609	3	resources	resource	NOUN
ftr-332	3609	4	defense	defense	PROPN
ftr-332	3609	5	council	council	PROPN
ftr-332	3609	6	,	,	PUNCT
ftr-332	3609	7	inc	inc	PROPN
ftr-332	3609	8	.	.	PROPN
ftr-332	3609	9	,	,	PUNCT
ftr-332	3609	10	467	467	NUM
ftr-332	3609	11	u.s	u.s	PROPN
ftr-332	3609	12	.	.	PROPN
ftr-332	3609	13	837	837	NUM
ftr-332	3609	14	(	(	PUNCT
ftr-332	3609	15	1984	1984	NUM
ftr-332	3609	16	)	)	PUNCT
ftr-332	3609	17	.	.	PUNCT
ftr-332	3610	1	preliminarily	preliminarily	ADV
ftr-332	3610	2	the	the	DET
ftr-332	3610	3	court	court	NOUN
ftr-332	3610	4	found	find	VERB
ftr-332	3610	5	that	that	SCONJ
ftr-332	3610	6	the	the	DET
ftr-332	3610	7	regulations	regulation	NOUN
ftr-332	3610	8	,	,	PUNCT
ftr-332	3610	9	―state	―state	VERB
ftr-332	3610	10	that	that	DET
ftr-332	3610	11	colony	colony	NOUN
ftr-332	3610	12	did	do	AUX
ftr-332	3610	13	not	not	PART
ftr-332	3610	14	conclusively	conclusively	ADV
ftr-332	3610	15	resolve	resolve	VERB
ftr-332	3610	16	the	the	DET
ftr-332	3610	17	statutory	statutory	ADJ
ftr-332	3610	18	interpretation	interpretation	NOUN
ftr-332	3610	19	issue	issue	NOUN
ftr-332	3610	20	,	,	PUNCT
ftr-332	3610	21	and	and	CCONJ
ftr-332	3610	22	that	that	DET
ftr-332	3610	23	overstatement	overstatement	NOUN
ftr-332	3610	24	of	of	ADP
ftr-332	3610	25	basis	basis	NOUN
ftr-332	3610	26	(	(	PUNCT
ftr-332	3610	27	outside	outside	ADP
ftr-332	3610	28	the	the	DET
ftr-332	3610	29	trade	trade	NOUN
ftr-332	3610	30	or	or	CCONJ
ftr-332	3610	31	business	business	NOUN
ftr-332	3610	32	context	context	NOUN
ftr-332	3610	33	)	)	PUNCT
ftr-332	3610	34	can	can	AUX
ftr-332	3610	35	trigger	trigger	VERB
ftr-332	3610	36	the	the	DET
ftr-332	3610	37	extended	extended	ADJ
ftr-332	3610	38	limitations	limitation	NOUN
ftr-332	3610	39	period.‖	period.‖	VERB
ftr-332	3610	40	a	a	DET
ftr-332	3610	41	critical	critical	ADJ
ftr-332	3610	42	point	point	NOUN
ftr-332	3610	43	in	in	ADP
ftr-332	3610	44	the	the	DET
ftr-332	3610	45	court‘s	court‘s	PROPN
ftr-332	3610	46	2012	2012	NUM
ftr-332	3610	47	]	]	PUNCT
ftr-332	3610	48	recent	recent	ADJ
ftr-332	3610	49	developments	development	NOUN
ftr-332	3610	50	in	in	ADP
ftr-332	3610	51	federal	federal	ADJ
ftr-332	3610	52	income	income	NOUN
ftr-332	3610	53	taxation	taxation	NOUN
ftr-332	3610	54	361	361	NUM
ftr-332	3610	55	reasoning	reasoning	NOUN
ftr-332	3610	56	was	be	AUX
ftr-332	3610	57	that	that	SCONJ
ftr-332	3610	58	the	the	DET
ftr-332	3610	59	decision	decision	NOUN
ftr-332	3610	60	in	in	ADP
ftr-332	3610	61	colony	colony	NOUN
ftr-332	3610	62	did	do	AUX
ftr-332	3610	63	not	not	PART
ftr-332	3610	64	hold	hold	VERB
ftr-332	3610	65	that	that	SCONJ
ftr-332	3610	66	the	the	DET
ftr-332	3610	67	language	language	NOUN
ftr-332	3610	68	in	in	ADP
ftr-332	3610	69	question	question	NOUN
ftr-332	3610	70	,	,	PUNCT
ftr-332	3610	71	which	which	PRON
ftr-332	3610	72	is	be	AUX
ftr-332	3610	73	the	the	DET
ftr-332	3610	74	language	language	NOUN
ftr-332	3610	75	that	that	PRON
ftr-332	3610	76	§	§	PROPN
ftr-332	3610	77	6501(e)(1	6501(e)(1	NOUN
ftr-332	3610	78	)	)	PUNCT
ftr-332	3610	79	has	have	VERB
ftr-332	3610	80	in	in	ADP
ftr-332	3610	81	common	common	ADJ
ftr-332	3610	82	with	with	ADP
ftr-332	3610	83	§	§	PROPN
ftr-332	3610	84	275(c	275(c	PROPN
ftr-332	3610	85	)	)	PUNCT
ftr-332	3610	86	of	of	ADP
ftr-332	3610	87	the	the	DET
ftr-332	3610	88	1939	1939	NUM
ftr-332	3610	89	code	code	NOUN
ftr-332	3610	90	that	that	PRON
ftr-332	3610	91	was	be	AUX
ftr-332	3610	92	at	at	ADP
ftr-332	3610	93	issue	issue	NOUN
ftr-332	3610	94	in	in	ADP
ftr-332	3610	95	colony	colony	NOUN
ftr-332	3610	96	,	,	PUNCT
ftr-332	3610	97	was	be	AUX
ftr-332	3610	98	unambiguous	unambiguous	ADJ
ftr-332	3610	99	.	.	PUNCT
ftr-332	3611	1	[	[	X
ftr-332	3611	2	the	the	DET
ftr-332	3611	3	supreme	supreme	PROPN
ftr-332	3611	4	court	court	PROPN
ftr-332	3611	5	expressly	expressly	ADV
ftr-332	3611	6	found	find	VERB
ftr-332	3611	7	the	the	DET
ftr-332	3611	8	predecessor	predecessor	NOUN
ftr-332	3611	9	statute	statute	NOUN
ftr-332	3611	10	ambiguous	ambiguous	ADJ
ftr-332	3611	11	,	,	PUNCT
ftr-332	3611	12	and	and	CCONJ
ftr-332	3611	13	turned	turn	VERB
ftr-332	3611	14	to	to	ADP
ftr-332	3611	15	the	the	DET
ftr-332	3611	16	legislative	legislative	ADJ
ftr-332	3611	17	history	history	NOUN
ftr-332	3611	18	to	to	PART
ftr-332	3611	19	resolve	resolve	VERB
ftr-332	3611	20	the	the	DET
ftr-332	3611	21	question	question	NOUN
ftr-332	3611	22	.	.	PUNCT
ftr-332	3612	1	...	...	PUNCT
ftr-332	3613	1	(	(	PUNCT
ftr-332	3613	2	―[i]t	―[i]t	PROPN
ftr-332	3613	3	can	can	AUX
ftr-332	3613	4	not	not	PART
ftr-332	3613	5	be	be	AUX
ftr-332	3613	6	said	say	VERB
ftr-332	3613	7	that	that	SCONJ
ftr-332	3613	8	the	the	DET
ftr-332	3613	9	language	language	NOUN
ftr-332	3613	10	[	[	X
ftr-332	3613	11	of	of	ADP
ftr-332	3613	12	the	the	DET
ftr-332	3613	13	statute	statute	NOUN
ftr-332	3613	14	]	]	PUNCT
ftr-332	3613	15	is	be	AUX
ftr-332	3613	16	unambiguous.‖	unambiguous.‖	NOUN
ftr-332	3613	17	)	)	PUNCT
ftr-332	3613	18	.	.	PUNCT
ftr-332	3614	1	and	and	CCONJ
ftr-332	3614	2	while	while	SCONJ
ftr-332	3614	3	it	it	PRON
ftr-332	3614	4	is	be	AUX
ftr-332	3614	5	true	true	ADJ
ftr-332	3614	6	that	that	SCONJ
ftr-332	3614	7	the	the	DET
ftr-332	3614	8	court	court	NOUN
ftr-332	3614	9	later	later	ADV
ftr-332	3614	10	referred	refer	VERB
ftr-332	3614	11	to	to	ADP
ftr-332	3614	12	the	the	DET
ftr-332	3614	13	updated	update	VERB
ftr-332	3614	14	§	§	PROPN
ftr-332	3614	15	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3614	16	)	)	PUNCT
ftr-332	3614	17	as	as	SCONJ
ftr-332	3614	18	―unambiguous,‖	―unambiguous,‖	NOUN
ftr-332	3614	19	it	it	PRON
ftr-332	3614	20	did	do	AUX
ftr-332	3614	21	not	not	PART
ftr-332	3614	22	rely	rely	VERB
ftr-332	3614	23	or	or	CCONJ
ftr-332	3614	24	elaborate	elaborate	VERB
ftr-332	3614	25	on	on	ADP
ftr-332	3614	26	that	that	DET
ftr-332	3614	27	statement	statement	NOUN
ftr-332	3614	28	,	,	PUNCT
ftr-332	3614	29	nor	nor	CCONJ
ftr-332	3614	30	was	be	AUX
ftr-332	3614	31	the	the	DET
ftr-332	3614	32	updated	update	VERB
ftr-332	3614	33	statute	statute	NOUN
ftr-332	3614	34	at	at	ADP
ftr-332	3614	35	issue	issue	NOUN
ftr-332	3614	36	in	in	ADP
ftr-332	3614	37	that	that	DET
ftr-332	3614	38	case	case	NOUN
ftr-332	3614	39	.	.	PUNCT
ftr-332	3615	1	...	...	PUNCT
ftr-332	3616	1	further	far	ADV
ftr-332	3616	2	,	,	PUNCT
ftr-332	3616	3	in	in	ADP
ftr-332	3616	4	colony	colony	NOUN
ftr-332	3616	5	the	the	DET
ftr-332	3616	6	taxpayer	taxpayer	NOUN
ftr-332	3616	7	was	be	AUX
ftr-332	3616	8	in	in	ADP
ftr-332	3616	9	the	the	DET
ftr-332	3616	10	business	business	NOUN
ftr-332	3616	11	of	of	ADP
ftr-332	3616	12	land	land	NOUN
ftr-332	3616	13	sales	sale	NOUN
ftr-332	3616	14	,	,	PUNCT
ftr-332	3616	15	so	so	ADV
ftr-332	3616	16	§	§	PROPN
ftr-332	3616	17	6501(e)(1)(a)(i)‘s	6501(e)(1)(a)(i)‘s	PROPN
ftr-332	3616	18	test	test	NOUN
ftr-332	3616	19	for	for	ADP
ftr-332	3616	20	income	income	NOUN
ftr-332	3616	21	―in	―in	NOUN
ftr-332	3616	22	the	the	DET
ftr-332	3616	23	case	case	NOUN
ftr-332	3616	24	of	of	ADP
ftr-332	3616	25	a	a	DET
ftr-332	3616	26	trade	trade	NOUN
ftr-332	3616	27	or	or	CCONJ
ftr-332	3616	28	business‖	business‖	NOUN
ftr-332	3616	29	expressly	expressly	ADV
ftr-332	3616	30	applied	apply	VERB
ftr-332	3616	31	.	.	PUNCT
ftr-332	3617	1	that	that	PRON
ftr-332	3617	2	is	be	AUX
ftr-332	3617	3	not	not	PART
ftr-332	3617	4	the	the	DET
ftr-332	3617	5	case	case	NOUN
ftr-332	3617	6	here	here	ADV
ftr-332	3617	7	.	.	PUNCT
ftr-332	3618	1	the	the	DET
ftr-332	3618	2	ambiguity	ambiguity	NOUN
ftr-332	3618	3	concerns	concern	VERB
ftr-332	3618	4	what	what	PRON
ftr-332	3618	5	to	to	PART
ftr-332	3618	6	do	do	VERB
ftr-332	3618	7	outside	outside	ADP
ftr-332	3618	8	the	the	DET
ftr-332	3618	9	trade	trade	NOUN
ftr-332	3618	10	and	and	CCONJ
ftr-332	3618	11	business	business	NOUN
ftr-332	3618	12	context	context	NOUN
ftr-332	3618	13	,	,	PUNCT
ftr-332	3618	14	and	and	CCONJ
ftr-332	3618	15	the	the	DET
ftr-332	3618	16	only	only	ADJ
ftr-332	3618	17	language	language	NOUN
ftr-332	3618	18	in	in	ADP
ftr-332	3618	19	§	§	PROPN
ftr-332	3618	20	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3618	21	)	)	PUNCT
ftr-332	3618	22	applicable	applicable	ADJ
ftr-332	3618	23	outside	outside	ADP
ftr-332	3618	24	the	the	DET
ftr-332	3618	25	trade	trade	NOUN
ftr-332	3618	26	or	or	CCONJ
ftr-332	3618	27	business	business	NOUN
ftr-332	3618	28	context	context	NOUN
ftr-332	3618	29	is	be	AUX
ftr-332	3618	30	the	the	DET
ftr-332	3618	31	same	same	ADJ
ftr-332	3618	32	language	language	NOUN
ftr-332	3618	33	from	from	ADP
ftr-332	3618	34	the	the	DET
ftr-332	3618	35	predecessor	predecessor	NOUN
ftr-332	3618	36	statute	statute	NOUN
ftr-332	3618	37	,	,	PUNCT
ftr-332	3618	38	―omits	―omits	PROPN
ftr-332	3618	39	from	from	ADP
ftr-332	3618	40	gross	gross	ADJ
ftr-332	3618	41	income	income	NOUN
ftr-332	3618	42	an	an	DET
ftr-332	3618	43	amount.‖	amount.‖	NOUN
ftr-332	3618	44	the	the	DET
ftr-332	3618	45	supreme	supreme	PROPN
ftr-332	3618	46	court	court	PROPN
ftr-332	3618	47	previously	previously	ADV
ftr-332	3618	48	noted	note	VERB
ftr-332	3618	49	that	that	SCONJ
ftr-332	3618	50	this	this	DET
ftr-332	3618	51	term	term	NOUN
ftr-332	3618	52	was	be	AUX
ftr-332	3618	53	ambiguous	ambiguous	ADJ
ftr-332	3618	54	as	as	ADP
ftr-332	3618	55	to	to	ADP
ftr-332	3618	56	whether	whether	SCONJ
ftr-332	3618	57	it	it	PRON
ftr-332	3618	58	encompassed	encompass	VERB
ftr-332	3618	59	an	an	DET
ftr-332	3618	60	overstated	overstated	ADJ
ftr-332	3618	61	basis	basis	NOUN
ftr-332	3618	62	.	.	PUNCT
ftr-332	3619	1	we	we	PRON
ftr-332	3619	2	therefore	therefore	ADV
ftr-332	3619	3	find	find	VERB
ftr-332	3619	4	colony	colony	NOUN
ftr-332	3619	5	no	no	DET
ftr-332	3619	6	bar	bar	NOUN
ftr-332	3619	7	to	to	ADP
ftr-332	3619	8	our	our	PRON
ftr-332	3619	9	finding	finding	NOUN
ftr-332	3619	10	that	that	SCONJ
ftr-332	3619	11	the	the	DET
ftr-332	3619	12	text	text	NOUN
ftr-332	3619	13	of	of	ADP
ftr-332	3619	14	the	the	DET
ftr-332	3619	15	relevant	relevant	ADJ
ftr-332	3619	16	statutes	statute	NOUN
ftr-332	3619	17	,	,	PUNCT
ftr-332	3619	18	standing	stand	VERB
ftr-332	3619	19	alone	alone	ADV
ftr-332	3619	20	,	,	PUNCT
ftr-332	3619	21	is	be	AUX
ftr-332	3619	22	ambiguous	ambiguous	ADJ
ftr-332	3619	23	as	as	ADP
ftr-332	3619	24	to	to	ADP
ftr-332	3619	25	the	the	DET
ftr-332	3619	26	disposition	disposition	NOUN
ftr-332	3619	27	of	of	ADP
ftr-332	3619	28	this	this	DET
ftr-332	3619	29	issue	issue	NOUN
ftr-332	3619	30	.	.	PUNCT
ftr-332	3620	1			PRON
ftr-332	3620	2	turning	turn	VERB
ftr-332	3620	3	to	to	ADP
ftr-332	3620	4	chevron	chevron	NOUN
ftr-332	3620	5	step	step	NOUN
ftr-332	3620	6	one	one	NUM
ftr-332	3620	7	analysis	analysis	NOUN
ftr-332	3620	8	,	,	PUNCT
ftr-332	3620	9	the	the	DET
ftr-332	3620	10	court	court	NOUN
ftr-332	3620	11	of	of	ADP
ftr-332	3620	12	appeals	appeals	PROPN
ftr-332	3620	13	concluded	conclude	VERB
ftr-332	3620	14	that	that	SCONJ
ftr-332	3620	15	§	§	PROPN
ftr-332	3620	16	§	§	PROPN
ftr-332	3620	17	6229(c)(2	6229(c)(2	NUM
ftr-332	3620	18	)	)	PUNCT
ftr-332	3620	19	and	and	CCONJ
ftr-332	3620	20	6501(e	6501(e	X
ftr-332	3620	21	)	)	PUNCT
ftr-332	3620	22	are	be	AUX
ftr-332	3620	23	ambiguous	ambiguous	ADJ
ftr-332	3620	24	and	and	CCONJ
ftr-332	3620	25	that	that	SCONJ
ftr-332	3620	26	the	the	DET
ftr-332	3620	27	treasury	treasury	NOUN
ftr-332	3620	28	thus	thus	ADV
ftr-332	3620	29	―is	―i	NOUN
ftr-332	3620	30	entitled	entitle	VERB
ftr-332	3620	31	to	to	PART
ftr-332	3620	32	promulgate	promulgate	VERB
ftr-332	3620	33	its	its	PRON
ftr-332	3620	34	own	own	ADJ
ftr-332	3620	35	interpretation	interpretation	NOUN
ftr-332	3620	36	of	of	ADP
ftr-332	3620	37	these	these	DET
ftr-332	3620	38	statutes	statute	NOUN
ftr-332	3620	39	,	,	PUNCT
ftr-332	3620	40	and	and	CCONJ
ftr-332	3620	41	to	to	PART
ftr-332	3620	42	have	have	VERB
ftr-332	3620	43	that	that	DET
ftr-332	3620	44	interpretation	interpretation	NOUN
ftr-332	3620	45	given	give	VERB
ftr-332	3620	46	deference	deference	NOUN
ftr-332	3620	47	by	by	ADP
ftr-332	3620	48	the	the	DET
ftr-332	3620	49	courts	court	NOUN
ftr-332	3620	50	so	so	ADV
ftr-332	3620	51	long	long	ADV
ftr-332	3620	52	as	as	SCONJ
ftr-332	3620	53	it	it	PRON
ftr-332	3620	54	is	be	AUX
ftr-332	3620	55	within	within	ADP
ftr-332	3620	56	the	the	DET
ftr-332	3620	57	bounds	bound	NOUN
ftr-332	3620	58	of	of	ADP
ftr-332	3620	59	reason.‖	reason.‖	NOUN
ftr-332	3620	60	[	[	X
ftr-332	3620	61	the	the	DET
ftr-332	3620	62	tax	tax	NOUN
ftr-332	3620	63	code‘s	code‘s	NOUN
ftr-332	3620	64	use	use	NOUN
ftr-332	3620	65	of	of	ADP
ftr-332	3620	66	the	the	DET
ftr-332	3620	67	term	term	NOUN
ftr-332	3620	68	―omits‖	―omits‖	PRON
ftr-332	3620	69	suggests	suggest	VERB
ftr-332	3620	70	that	that	SCONJ
ftr-332	3620	71	the	the	DET
ftr-332	3620	72	section	section	NOUN
ftr-332	3620	73	is	be	AUX
ftr-332	3620	74	primarily	primarily	ADV
ftr-332	3620	75	addressed	address	VERB
ftr-332	3620	76	to	to	ADP
ftr-332	3620	77	the	the	DET
ftr-332	3620	78	return	return	NOUN
ftr-332	3620	79	where	where	SCONJ
ftr-332	3620	80	the	the	DET
ftr-332	3620	81	taxpayer	taxpayer	NOUN
ftr-332	3620	82	has	have	AUX
ftr-332	3620	83	―fail[ed	―fail[ed	PROPN
ftr-332	3620	84	]	]	PUNCT
ftr-332	3620	85	to	to	PART
ftr-332	3620	86	include	include	VERB
ftr-332	3620	87	or	or	CCONJ
ftr-332	3620	88	mention‖	mention‖	VERB
ftr-332	3620	89	or	or	CCONJ
ftr-332	3620	90	―le[ft	―le[ft	NOUN
ftr-332	3620	91	]	]	X
ftr-332	3620	92	out‖	out‖	NOUN
ftr-332	3620	93	some	some	DET
ftr-332	3620	94	item	item	NOUN
ftr-332	3620	95	rather	rather	ADV
ftr-332	3620	96	than	than	ADP
ftr-332	3620	97	misrepresenting	misrepresent	VERB
ftr-332	3620	98	it	it	PRON
ftr-332	3620	99	(	(	PUNCT
ftr-332	3620	100	as	as	ADP
ftr-332	3620	101	by	by	ADP
ftr-332	3620	102	an	an	DET
ftr-332	3620	103	overstatement	overstatement	NOUN
ftr-332	3620	104	of	of	ADP
ftr-332	3620	105	basis	basis	NOUN
ftr-332	3620	106	)	)	PUNCT
ftr-332	3620	107	.	.	PUNCT
ftr-332	3621	1	...	...	PUNCT
ftr-332	3622	1	but	but	CCONJ
ftr-332	3622	2	without	without	ADP
ftr-332	3622	3	looking	look	VERB
ftr-332	3622	4	beyond	beyond	ADP
ftr-332	3622	5	the	the	DET
ftr-332	3622	6	text	text	NOUN
ftr-332	3622	7	itself	itself	PRON
ftr-332	3622	8	,	,	PUNCT
ftr-332	3622	9	we	we	PRON
ftr-332	3622	10	can	can	AUX
ftr-332	3622	11	not	not	PART
ftr-332	3622	12	say	say	VERB
ftr-332	3622	13	that	that	SCONJ
ftr-332	3622	14	the	the	DET
ftr-332	3622	15	statute	statute	NOUN
ftr-332	3622	16	forecloses	foreclose	VERB
ftr-332	3622	17	the	the	DET
ftr-332	3622	18	possibility	possibility	NOUN
ftr-332	3622	19	that	that	SCONJ
ftr-332	3622	20	a	a	DET
ftr-332	3622	21	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3622	22	overstated	overstate	VERB
ftr-332	3622	23	basis	basis	NOUN
ftr-332	3622	24	might	might	AUX
ftr-332	3622	25	constitute	constitute	VERB
ftr-332	3622	26	an	an	DET
ftr-332	3622	27	omission	omission	NOUN
ftr-332	3622	28	from	from	ADP
ftr-332	3622	29	gross	gross	ADJ
ftr-332	3622	30	income	income	NOUN
ftr-332	3622	31	.	.	PUNCT
ftr-332	3623	1			X
ftr-332	3624	1	turning	turn	VERB
ftr-332	3624	2	to	to	ADP
ftr-332	3624	3	the	the	DET
ftr-332	3624	4	second	second	ADJ
ftr-332	3624	5	step	step	NOUN
ftr-332	3624	6	of	of	ADP
ftr-332	3624	7	the	the	DET
ftr-332	3624	8	chevron	chevron	NOUN
ftr-332	3624	9	analysis	analysis	NOUN
ftr-332	3624	10	,	,	PUNCT
ftr-332	3624	11	which	which	PRON
ftr-332	3624	12	asks	ask	VERB
ftr-332	3624	13	whether	whether	SCONJ
ftr-332	3624	14	the	the	DET
ftr-332	3624	15	regulations	regulation	NOUN
ftr-332	3624	16	constitute	constitute	VERB
ftr-332	3624	17	―a	―a	PROPN
ftr-332	3624	18	reasonable	reasonable	ADJ
ftr-332	3624	19	policy	policy	NOUN
ftr-332	3624	20	choice	choice	NOUN
ftr-332	3624	21	for	for	ADP
ftr-332	3624	22	the	the	DET
ftr-332	3624	23	agency	agency	NOUN
ftr-332	3624	24	to	to	ADP
ftr-332	3624	25	make,‖	make,‖	PROPN
ftr-332	3624	26	the	the	DET
ftr-332	3624	27	court	court	NOUN
ftr-332	3624	28	concluded	conclude	VERB
ftr-332	3624	29	that	that	SCONJ
ftr-332	3624	30	the	the	DET
ftr-332	3624	31	regulations	regulation	NOUN
ftr-332	3624	32	are	be	AUX
ftr-332	3624	33	reasonable	reasonable	ADJ
ftr-332	3624	34	,	,	PUNCT
ftr-332	3624	35	even	even	ADV
ftr-332	3624	36	though	though	SCONJ
ftr-332	3624	37	they	they	PRON
ftr-332	3624	38	depart	depart	VERB
ftr-332	3624	39	from	from	ADP
ftr-332	3624	40	the	the	DET
ftr-332	3624	41	judicial	judicial	ADJ
ftr-332	3624	42	interpretation	interpretation	NOUN
ftr-332	3624	43	of	of	ADP
ftr-332	3624	44	colony	colony	NOUN
ftr-332	3624	45	and	and	CCONJ
ftr-332	3624	46	salman	salman	PROPN
ftr-332	3624	47	ranch	ranch	PROPN
ftr-332	3624	48	,	,	PUNCT
ftr-332	3624	49	ltd	ltd	PROPN
ftr-332	3624	50	.	.	PROPN
ftr-332	3624	51	v.	v.	PROPN
ftr-332	3624	52	united	united	PROPN
ftr-332	3624	53	states	states	PROPN
ftr-332	3624	54	,	,	PUNCT
ftr-332	3624	55	573	573	NUM
ftr-332	3624	56	f.3d	f.3d	NUM
ftr-332	3624	57	1362	1362	NUM
ftr-332	3624	58	(	(	PUNCT
ftr-332	3624	59	fed	fed	PROPN
ftr-332	3624	60	.	.	PUNCT
ftr-332	3624	61	cir	cir	PROPN
ftr-332	3624	62	.	.	PROPN
ftr-332	3624	63	2009	2009	NUM
ftr-332	3624	64	)	)	PUNCT
ftr-332	3624	65	.	.	PUNCT
ftr-332	3625	1	next	next	ADV
ftr-332	3625	2	,	,	PUNCT
ftr-332	3625	3	the	the	DET
ftr-332	3625	4	court	court	NOUN
ftr-332	3625	5	rejected	reject	VERB
ftr-332	3625	6	the	the	DET
ftr-332	3625	7	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3625	8	arguments	argument	NOUN
ftr-332	3625	9	that	that	SCONJ
ftr-332	3625	10	the	the	DET
ftr-332	3625	11	regulations	regulation	NOUN
ftr-332	3625	12	were	be	AUX
ftr-332	3625	13	invalid	invalid	ADJ
ftr-332	3625	14	were	be	AUX
ftr-332	3625	15	because	because	SCONJ
ftr-332	3625	16	they	they	PRON
ftr-332	3625	17	were	be	AUX
ftr-332	3625	18	―retroactive,‖	―retroactive,‖	NOUN
ftr-332	3625	19	noting	note	VERB
ftr-332	3625	20	that	that	SCONJ
ftr-332	3625	21	in	in	ADP
ftr-332	3625	22	automobile	automobile	NOUN
ftr-332	3625	23	club	club	NOUN
ftr-332	3625	24	of	of	ADP
ftr-332	3625	25	michigan	michigan	PROPN
ftr-332	3626	1	v.	v.	PROPN
ftr-332	3626	2	commissioner	commissioner	PROPN
ftr-332	3626	3	,	,	PUNCT
ftr-332	3626	4	353	353	NUM
ftr-332	3626	5	u.s	u.s	PROPN
ftr-332	3626	6	.	.	PROPN
ftr-332	3626	7	180	180	NUM
ftr-332	3626	8	(	(	PUNCT
ftr-332	3626	9	1957	1957	NUM
ftr-332	3626	10	)	)	PUNCT
ftr-332	3626	11	,	,	PUNCT
ftr-332	3626	12	the	the	DET
ftr-332	3626	13	supreme	supreme	PROPN
ftr-332	3626	14	court	court	PROPN
ftr-332	3626	15	362	362	NUM
ftr-332	3626	16	florida	florida	PROPN
ftr-332	3626	17	tax	tax	PROPN
ftr-332	3626	18	review	review	NOUN
ftr-332	3627	1	[	[	X
ftr-332	3627	2	vol	vol	NOUN
ftr-332	3627	3	.	.	PUNCT
ftr-332	3628	1	12:5	12:5	NUM
ftr-332	3628	2	confirmed	confirm	VERB
ftr-332	3628	3	that	that	SCONJ
ftr-332	3628	4	§	§	PROPN
ftr-332	3628	5	7805(b	7805(b	PROPN
ftr-332	3628	6	)	)	PUNCT
ftr-332	3628	7	authorizes	authorize	VERB
ftr-332	3628	8	retroactive	retroactive	ADJ
ftr-332	3628	9	regulations	regulation	NOUN
ftr-332	3628	10	.	.	PUNCT
ftr-332	3629	1	the	the	DET
ftr-332	3629	2	court	court	NOUN
ftr-332	3629	3	also	also	ADV
ftr-332	3629	4	rejected	reject	VERB
ftr-332	3629	5	an	an	DET
ftr-332	3629	6	argument	argument	NOUN
ftr-332	3629	7	by	by	ADP
ftr-332	3629	8	the	the	DET
ftr-332	3629	9	taxpayer	taxpayer	NOUN
ftr-332	3629	10	–	–	PUNCT
ftr-332	3629	11	one	one	NUM
ftr-332	3629	12	which	which	PRON
ftr-332	3629	13	we	we	PRON
ftr-332	3629	14	confess	confess	VERB
ftr-332	3629	15	not	not	PART
ftr-332	3629	16	to	to	PART
ftr-332	3629	17	understand	understand	VERB
ftr-332	3629	18	–	–	PUNCT
ftr-332	3629	19	that	that	SCONJ
ftr-332	3629	20	the	the	DET
ftr-332	3629	21	statute	statute	NOUN
ftr-332	3629	22	of	of	ADP
ftr-332	3629	23	limitation	limitation	NOUN
ftr-332	3629	24	expired	expire	VERB
ftr-332	3629	25	upon	upon	SCONJ
ftr-332	3629	26	the	the	DET
ftr-332	3629	27	entry	entry	NOUN
ftr-332	3629	28	of	of	ADP
ftr-332	3629	29	judgment	judgment	NOUN
ftr-332	3629	30	by	by	ADP
ftr-332	3629	31	the	the	DET
ftr-332	3629	32	court	court	NOUN
ftr-332	3629	33	of	of	ADP
ftr-332	3629	34	federal	federal	ADJ
ftr-332	3629	35	claims	claim	NOUN
ftr-332	3629	36	,	,	PUNCT
ftr-332	3629	37	notwithstanding	notwithstanding	ADP
ftr-332	3629	38	rules	rule	NOUN
ftr-332	3629	39	tolling	toll	VERB
ftr-332	3629	40	the	the	DET
ftr-332	3629	41	period	period	NOUN
ftr-332	3629	42	of	of	ADP
ftr-332	3629	43	limitations	limitation	NOUN
ftr-332	3629	44	during	during	ADP
ftr-332	3629	45	a	a	DET
ftr-332	3629	46	pending	pende	VERB
ftr-332	3629	47	appeal	appeal	NOUN
ftr-332	3629	48	.	.	PUNCT
ftr-332	3630	1	finally	finally	ADV
ftr-332	3630	2	,	,	PUNCT
ftr-332	3630	3	based	base	VERB
ftr-332	3630	4	on	on	ADP
ftr-332	3630	5	supreme	supreme	PROPN
ftr-332	3630	6	court	court	PROPN
ftr-332	3630	7	precedent	precedent	NOUN
ftr-332	3630	8	,	,	PUNCT
ftr-332	3630	9	the	the	DET
ftr-332	3630	10	court	court	NOUN
ftr-332	3630	11	rejected	reject	VERB
ftr-332	3630	12	the	the	DET
ftr-332	3630	13	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3630	14	claim	claim	NOUN
ftr-332	3630	15	that	that	SCONJ
ftr-332	3630	16	the	the	DET
ftr-332	3630	17	treasury	treasury	NOUN
ftr-332	3630	18	did	do	AUX
ftr-332	3630	19	not	not	PART
ftr-332	3630	20	have	have	AUX
ftr-332	3630	21	the	the	DET
ftr-332	3630	22	power	power	NOUN
ftr-332	3630	23	to	to	PART
ftr-332	3630	24	affect	affect	VERB
ftr-332	3630	25	the	the	DET
ftr-332	3630	26	outcome	outcome	NOUN
ftr-332	3630	27	of	of	ADP
ftr-332	3630	28	the	the	DET
ftr-332	3630	29	appeal	appeal	NOUN
ftr-332	3630	30	by	by	ADP
ftr-332	3630	31	promulgating	promulgate	VERB
ftr-332	3630	32	regulations	regulation	NOUN
ftr-332	3630	33	after	after	ADP
ftr-332	3630	34	the	the	DET
ftr-332	3630	35	trial	trial	NOUN
ftr-332	3630	36	court	court	NOUN
ftr-332	3630	37	decision	decision	NOUN
ftr-332	3630	38	and	and	CCONJ
ftr-332	3630	39	before	before	SCONJ
ftr-332	3630	40	the	the	DET
ftr-332	3630	41	appeal	appeal	NOUN
ftr-332	3630	42	was	be	AUX
ftr-332	3630	43	heard	hear	VERB
ftr-332	3630	44	.	.	PUNCT
ftr-332	3631	1			PUNCT
ftr-332	3632	1	the	the	DET
ftr-332	3632	2	opinion	opinion	NOUN
ftr-332	3632	3	of	of	ADP
ftr-332	3632	4	the	the	DET
ftr-332	3632	5	court	court	NOUN
ftr-332	3632	6	of	of	ADP
ftr-332	3632	7	appeals	appeal	NOUN
ftr-332	3632	8	for	for	ADP
ftr-332	3632	9	the	the	DET
ftr-332	3632	10	federal	federal	ADJ
ftr-332	3632	11	circuit	circuit	NOUN
ftr-332	3632	12	does	do	AUX
ftr-332	3632	13	not	not	PART
ftr-332	3632	14	directly	directly	ADV
ftr-332	3632	15	address	address	VERB
ftr-332	3632	16	the	the	DET
ftr-332	3632	17	question	question	NOUN
ftr-332	3632	18	raised	raise	VERB
ftr-332	3632	19	in	in	ADP
ftr-332	3632	20	home	home	NOUN
ftr-332	3632	21	concrete	concrete	PROPN
ftr-332	3632	22	&	&	CCONJ
ftr-332	3632	23	supply	supply	NOUN
ftr-332	3632	24	company	company	NOUN
ftr-332	3632	25	,	,	PUNCT
ftr-332	3632	26	llc	llc	PROPN
ftr-332	3632	27	v.	v.	PROPN
ftr-332	3632	28	united	united	PROPN
ftr-332	3632	29	states	states	PROPN
ftr-332	3632	30	,	,	PUNCT
ftr-332	3632	31	634	634	NUM
ftr-332	3632	32	f.3d	f.3d	NUM
ftr-332	3632	33	249	249	NUM
ftr-332	3632	34	(	(	PUNCT
ftr-332	3632	35	4th	4th	ADJ
ftr-332	3632	36	cir	cir	NOUN
ftr-332	3632	37	.	.	PUNCT
ftr-332	3633	1	3/11/11	3/11/11	NUM
ftr-332	3633	2	)	)	PUNCT
ftr-332	3633	3	cert	cert	NOUN
ftr-332	3633	4	.	.	PUNCT
ftr-332	3634	1	granted	grant	VERB
ftr-332	3634	2	,	,	PUNCT
ftr-332	3634	3	132	132	NUM
ftr-332	3634	4	s.	s.	PROPN
ftr-332	3634	5	ct	ct	PROPN
ftr-332	3634	6	.	.	PROPN
ftr-332	3635	1	71	71	NUM
ftr-332	3635	2	(	(	PUNCT
ftr-332	3635	3	9/27/11	9/27/11	NUM
ftr-332	3635	4	)	)	PUNCT
ftr-332	3635	5	,	,	PUNCT
ftr-332	3635	6	which	which	PRON
ftr-332	3635	7	held	hold	VERB
ftr-332	3635	8	that	that	DET
ftr-332	3635	9	reg	reg	NOUN
ftr-332	3635	10	.	.	PUNCT
ftr-332	3636	1	§	§	PROPN
ftr-332	3636	2	301.6501(e)-1(a)(1)(ii	301.6501(e)-1(a)(1)(ii	NUM
ftr-332	3636	3	)	)	PUNCT
ftr-332	3636	4	was	be	AUX
ftr-332	3636	5	not	not	PART
ftr-332	3636	6	applicable	applicable	ADJ
ftr-332	3636	7	because	because	SCONJ
ftr-332	3636	8	according	accord	VERB
ftr-332	3636	9	to	to	ADP
ftr-332	3636	10	the	the	DET
ftr-332	3636	11	terms	term	NOUN
ftr-332	3636	12	of	of	ADP
ftr-332	3636	13	the	the	DET
ftr-332	3636	14	regulation	regulation	NOUN
ftr-332	3636	15	it	it	PRON
ftr-332	3636	16	applies	apply	VERB
ftr-332	3636	17	only	only	ADV
ftr-332	3636	18	to	to	ADP
ftr-332	3636	19	taxable	taxable	ADJ
ftr-332	3636	20	years	year	NOUN
ftr-332	3636	21	with	with	ADP
ftr-332	3636	22	respect	respect	NOUN
ftr-332	3636	23	to	to	ADP
ftr-332	3636	24	which	which	PRON
ftr-332	3636	25	the	the	DET
ftr-332	3636	26	statute	statute	NOUN
ftr-332	3636	27	of	of	ADP
ftr-332	3636	28	limitations	limitation	NOUN
ftr-332	3636	29	remained	remain	VERB
ftr-332	3636	30	open	open	ADJ
ftr-332	3636	31	on	on	ADP
ftr-332	3636	32	and	and	CCONJ
ftr-332	3636	33	after	after	ADP
ftr-332	3636	34	sept	sept	PROPN
ftr-332	3636	35	.	.	PROPN
ftr-332	3636	36	24	24	NUM
ftr-332	3636	37	,	,	PUNCT
ftr-332	3636	38	2009	2009	NUM
ftr-332	3636	39	,	,	PUNCT
ftr-332	3636	40	and	and	CCONJ
ftr-332	3636	41	the	the	DET
ftr-332	3636	42	three	three	NUM
ftr-332	3636	43	-	-	PUNCT
ftr-332	3636	44	year	year	NOUN
ftr-332	3636	45	statute	statute	NOUN
ftr-332	3636	46	of	of	ADP
ftr-332	3636	47	limitations	limitation	NOUN
ftr-332	3636	48	had	have	AUX
ftr-332	3636	49	expired	expire	VERB
ftr-332	3636	50	before	before	ADP
ftr-332	3636	51	that	that	DET
ftr-332	3636	52	date	date	NOUN
ftr-332	3636	53	.	.	PUNCT
ftr-332	3637	1	again	again	ADV
ftr-332	3637	2	,	,	PUNCT
ftr-332	3637	3	this	this	PRON
ftr-332	3637	4	is	be	AUX
ftr-332	3637	5	an	an	DET
ftr-332	3637	6	argument	argument	NOUN
ftr-332	3637	7	,	,	PUNCT
ftr-332	3637	8	and	and	CCONJ
ftr-332	3637	9	a	a	DET
ftr-332	3637	10	holding	holding	NOUN
ftr-332	3637	11	,	,	PUNCT
ftr-332	3637	12	that	that	SCONJ
ftr-332	3637	13	we	we	PRON
ftr-332	3637	14	simply	simply	ADV
ftr-332	3637	15	can	can	AUX
ftr-332	3637	16	not	not	PART
ftr-332	3637	17	understand	understand	VERB
ftr-332	3637	18	,	,	PUNCT
ftr-332	3637	19	other	other	ADJ
ftr-332	3637	20	than	than	ADP
ftr-332	3637	21	as	as	ADP
ftr-332	3637	22	the	the	DET
ftr-332	3637	23	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3637	24	and	and	CCONJ
ftr-332	3637	25	court‘s	court‘s	NOUN
ftr-332	3637	26	expression	expression	NOUN
ftr-332	3637	27	of	of	ADP
ftr-332	3637	28	gut	gut	NOUN
ftr-332	3637	29	feelings	feeling	NOUN
ftr-332	3637	30	that	that	SCONJ
ftr-332	3637	31	it	it	PRON
ftr-332	3637	32	is	be	AUX
ftr-332	3637	33	―dirty	―dirty	NOUN
ftr-332	3637	34	pool‖	pool‖	PROPN
ftr-332	3637	35	for	for	SCONJ
ftr-332	3637	36	the	the	DET
ftr-332	3637	37	commissioner	commissioner	NOUN
ftr-332	3637	38	to	to	PART
ftr-332	3637	39	put	put	VERB
ftr-332	3637	40	his	his	PRON
ftr-332	3637	41	thumb	thumb	NOUN
ftr-332	3637	42	on	on	ADP
ftr-332	3637	43	the	the	DET
ftr-332	3637	44	regulatory	regulatory	ADJ
ftr-332	3637	45	scale	scale	NOUN
ftr-332	3637	46	to	to	PART
ftr-332	3637	47	affect	affect	VERB
ftr-332	3637	48	an	an	DET
ftr-332	3637	49	issue	issue	NOUN
ftr-332	3637	50	pending	pende	VERB
ftr-332	3637	51	before	before	ADP
ftr-332	3637	52	a	a	DET
ftr-332	3637	53	court	court	NOUN
ftr-332	3637	54	,	,	PUNCT
ftr-332	3637	55	even	even	ADV
ftr-332	3637	56	though	though	SCONJ
ftr-332	3637	57	in	in	ADP
ftr-332	3637	58	mayo	mayo	PROPN
ftr-332	3637	59	foundation	foundation	PROPN
ftr-332	3637	60	for	for	ADP
ftr-332	3637	61	medical	medical	ADJ
ftr-332	3637	62	education	education	NOUN
ftr-332	3637	63	and	and	CCONJ
ftr-332	3637	64	research	research	NOUN
ftr-332	3637	65	v.	v.	PROPN
ftr-332	3637	66	united	united	PROPN
ftr-332	3637	67	states	states	PROPN
ftr-332	3637	68	,	,	PUNCT
ftr-332	3637	69	131	131	NUM
ftr-332	3637	70	s.	s.	PROPN
ftr-332	3637	71	ct	ct	PROPN
ftr-332	3637	72	.	.	PROPN
ftr-332	3637	73	704	704	NUM
ftr-332	3637	74	(	(	PUNCT
ftr-332	3637	75	1/11/11	1/11/11	NUM
ftr-332	3637	76	)	)	PUNCT
ftr-332	3637	77	,	,	PUNCT
ftr-332	3637	78	the	the	DET
ftr-332	3637	79	supreme	supreme	PROPN
ftr-332	3637	80	court	court	PROPN
ftr-332	3637	81	appears	appear	VERB
ftr-332	3637	82	to	to	PART
ftr-332	3637	83	have	have	AUX
ftr-332	3637	84	expressly	expressly	ADV
ftr-332	3637	85	blessed	bless	VERB
ftr-332	3637	86	such	such	DET
ftr-332	3637	87	a	a	DET
ftr-332	3637	88	tactic	tactic	NOUN
ftr-332	3637	89	,	,	PUNCT
ftr-332	3637	90	albeit	albeit	SCONJ
ftr-332	3637	91	in	in	ADP
ftr-332	3637	92	litigation	litigation	NOUN
ftr-332	3637	93	over	over	ADP
ftr-332	3637	94	an	an	DET
ftr-332	3637	95	different	different	ADJ
ftr-332	3637	96	issue	issue	NOUN
ftr-332	3637	97	.	.	PUNCT
ftr-332	3638	1	s.	s.	PROPN
ftr-332	3638	2	did	do	AUX
ftr-332	3638	3	anyone	anyone	PRON
ftr-332	3638	4	really	really	ADV
ftr-332	3638	5	expect	expect	VERB
ftr-332	3638	6	the	the	DET
ftr-332	3638	7	tax	tax	NOUN
ftr-332	3638	8	court	court	NOUN
ftr-332	3638	9	to	to	PART
ftr-332	3638	10	roll	roll	VERB
ftr-332	3638	11	over	over	ADP
ftr-332	3638	12	and	and	CCONJ
ftr-332	3638	13	play	play	VERB
ftr-332	3638	14	dead	dead	ADJ
ftr-332	3638	15	just	just	ADV
ftr-332	3638	16	because	because	SCONJ
ftr-332	3638	17	the	the	DET
ftr-332	3638	18	irs	irs	PROPN
ftr-332	3638	19	promulgates	promulgate	VERB
ftr-332	3638	20	regulations	regulation	NOUN
ftr-332	3638	21	that	that	PRON
ftr-332	3638	22	say	say	VERB
ftr-332	3638	23	it	it	PRON
ftr-332	3638	24	wins	win	VERB
ftr-332	3638	25	?	?	PUNCT
ftr-332	3639	1	carpenter	carpenter	NOUN
ftr-332	3639	2	family	family	NOUN
ftr-332	3639	3	investments	investment	NOUN
ftr-332	3639	4	v.	v.	ADP
ftr-332	3639	5	commissioner	commissioner	NOUN
ftr-332	3639	6	,	,	PUNCT
ftr-332	3639	7	136	136	NUM
ftr-332	3639	8	t.c	t.c	PROPN
ftr-332	3639	9	.	.	PROPN
ftr-332	3639	10	373	373	NUM
ftr-332	3639	11	(	(	PUNCT
ftr-332	3639	12	4/25/11	4/25/11	PROPN
ftr-332	3639	13	)	)	PUNCT
ftr-332	3639	14	.	.	PUNCT
ftr-332	3640	1	in	in	ADP
ftr-332	3640	2	a	a	DET
ftr-332	3640	3	reviewed	review	VERB
ftr-332	3640	4	opinion	opinion	NOUN
ftr-332	3640	5	by	by	ADP
ftr-332	3640	6	judge	judge	PROPN
ftr-332	3640	7	wherry	wherry	PROPN
ftr-332	3640	8	,	,	PUNCT
ftr-332	3640	9	in	in	ADP
ftr-332	3640	10	which	which	PRON
ftr-332	3640	11	only	only	ADV
ftr-332	3640	12	four	four	NUM
ftr-332	3640	13	other	other	ADJ
ftr-332	3640	14	judges	judge	NOUN
ftr-332	3640	15	joined	join	VERB
ftr-332	3640	16	,	,	PUNCT
ftr-332	3640	17	but	but	CCONJ
ftr-332	3640	18	with	with	ADP
ftr-332	3640	19	a	a	DET
ftr-332	3640	20	number	number	NOUN
ftr-332	3640	21	of	of	ADP
ftr-332	3640	22	concurrences	concurrence	NOUN
ftr-332	3640	23	and	and	CCONJ
ftr-332	3640	24	no	no	DET
ftr-332	3640	25	dissents	dissent	NOUN
ftr-332	3640	26	,	,	PUNCT
ftr-332	3640	27	the	the	DET
ftr-332	3640	28	tax	tax	NOUN
ftr-332	3640	29	court	court	NOUN
ftr-332	3640	30	once	once	ADV
ftr-332	3640	31	again	again	ADV
ftr-332	3640	32	held	hold	VERB
ftr-332	3640	33	that	that	SCONJ
ftr-332	3640	34	the	the	DET
ftr-332	3640	35	six	six	NUM
ftr-332	3640	36	year	year	NOUN
ftr-332	3640	37	statute	statute	NOUN
ftr-332	3640	38	of	of	ADP
ftr-332	3640	39	limitations	limitation	NOUN
ftr-332	3640	40	under	under	ADP
ftr-332	3640	41	§	§	PROPN
ftr-332	3640	42	§	§	PROPN
ftr-332	3640	43	6501(e	6501(e	NUM
ftr-332	3640	44	)	)	PUNCT
ftr-332	3640	45	and	and	CCONJ
ftr-332	3640	46	6229(c)(2	6229(c)(2	NOUN
ftr-332	3640	47	)	)	PUNCT
ftr-332	3640	48	do	do	AUX
ftr-332	3640	49	not	not	PART
ftr-332	3640	50	apply	apply	VERB
ftr-332	3640	51	to	to	ADP
ftr-332	3640	52	understatements	understatement	NOUN
ftr-332	3640	53	of	of	ADP
ftr-332	3640	54	gross	gross	ADJ
ftr-332	3640	55	income	income	NOUN
ftr-332	3640	56	attributable	attributable	ADJ
ftr-332	3640	57	to	to	ADP
ftr-332	3640	58	basis	basis	NOUN
ftr-332	3640	59	overstatements	overstatement	NOUN
ftr-332	3640	60	.	.	PUNCT
ftr-332	3641	1	in	in	ADP
ftr-332	3641	2	doing	do	VERB
ftr-332	3641	3	so	so	ADV
ftr-332	3641	4	the	the	DET
ftr-332	3641	5	court	court	NOUN
ftr-332	3641	6	held	hold	VERB
ftr-332	3641	7	that	that	DET
ftr-332	3641	8	final	final	ADJ
ftr-332	3641	9	reg	reg	NOUN
ftr-332	3641	10	.	.	PUNCT
ftr-332	3642	1	§	§	PROPN
ftr-332	3642	2	§	§	PROPN
ftr-332	3642	3	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-332	3642	4	t	t	NOUN
ftr-332	3642	5	and	and	CCONJ
ftr-332	3642	6	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3642	7	t	t	NOUN
ftr-332	3642	8	are	be	AUX
ftr-332	3642	9	invalid	invalid	ADJ
ftr-332	3642	10	,	,	PUNCT
ftr-332	3642	11	just	just	ADV
ftr-332	3642	12	as	as	SCONJ
ftr-332	3642	13	it	it	PRON
ftr-332	3642	14	had	have	AUX
ftr-332	3642	15	held	hold	VERB
ftr-332	3642	16	in	in	ADP
ftr-332	3642	17	intermountain	intermountain	PROPN
ftr-332	3642	18	insurance	insurance	NOUN
ftr-332	3642	19	service	service	NOUN
ftr-332	3642	20	of	of	ADP
ftr-332	3642	21	vail	vail	PROPN
ftr-332	3642	22	v.	v.	PROPN
ftr-332	3642	23	commissioner	commissioner	PROPN
ftr-332	3642	24	,	,	PUNCT
ftr-332	3642	25	134	134	NUM
ftr-332	3642	26	t.c	t.c	PROPN
ftr-332	3642	27	.	.	PROPN
ftr-332	3642	28	211	211	NUM
ftr-332	3642	29	(	(	PUNCT
ftr-332	3642	30	5/6/10	5/6/10	NUM
ftr-332	3642	31	)	)	PUNCT
ftr-332	3642	32	,	,	PUNCT
ftr-332	3642	33	that	that	DET
ftr-332	3642	34	temp	temp	NOUN
ftr-332	3642	35	.	.	PUNCT
ftr-332	3643	1	reg	reg	NOUN
ftr-332	3643	2	.	.	PUNCT
ftr-332	3644	1	§	§	PROPN
ftr-332	3644	2	§	§	PROPN
ftr-332	3644	3	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-332	3644	4	t	t	NOUN
ftr-332	3644	5	and	and	CCONJ
ftr-332	3644	6	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3644	7	t	t	NOUN
ftr-332	3644	8	were	be	AUX
ftr-332	3644	9	invalid	invalid	ADJ
ftr-332	3644	10	.	.	PUNCT
ftr-332	3645	1	noting	note	VERB
ftr-332	3645	2	that	that	SCONJ
ftr-332	3645	3	the	the	DET
ftr-332	3645	4	case	case	NOUN
ftr-332	3645	5	was	be	AUX
ftr-332	3645	6	appealable	appealable	ADJ
ftr-332	3645	7	to	to	ADP
ftr-332	3645	8	the	the	DET
ftr-332	3645	9	ninth	ninth	ADJ
ftr-332	3645	10	circuit	circuit	NOUN
ftr-332	3645	11	,	,	PUNCT
ftr-332	3645	12	in	in	ADP
ftr-332	3645	13	which	which	PRON
ftr-332	3645	14	bakersfield	bakersfield	NOUN
ftr-332	3645	15	energy	energy	NOUN
ftr-332	3645	16	partners	partner	NOUN
ftr-332	3645	17	,	,	PUNCT
ftr-332	3645	18	lp	lp	PROPN
ftr-332	3645	19	v.	v.	PROPN
ftr-332	3645	20	commissioner	commissioner	NOUN
ftr-332	3645	21	,	,	PUNCT
ftr-332	3645	22	568	568	NUM
ftr-332	3645	23	f.3d	f.3d	NUM
ftr-332	3645	24	767	767	NUM
ftr-332	3645	25	(	(	PUNCT
ftr-332	3645	26	9th	9th	ADJ
ftr-332	3645	27	cir	cir	NOUN
ftr-332	3645	28	.	.	PUNCT
ftr-332	3646	1	6/17/09	6/17/09	NUM
ftr-332	3646	2	)	)	PUNCT
ftr-332	3646	3	,	,	PUNCT
ftr-332	3646	4	is	be	AUX
ftr-332	3646	5	the	the	DET
ftr-332	3646	6	controlling	control	VERB
ftr-332	3646	7	precedent	precedent	NOUN
ftr-332	3646	8	,	,	PUNCT
ftr-332	3646	9	the	the	DET
ftr-332	3646	10	tax	tax	NOUN
ftr-332	3646	11	court	court	NOUN
ftr-332	3646	12	followed	follow	VERB
ftr-332	3646	13	the	the	DET
ftr-332	3646	14	line	line	NOUN
ftr-332	3646	15	of	of	ADP
ftr-332	3646	16	reasoning	reasoning	NOUN
ftr-332	3646	17	previously	previously	ADV
ftr-332	3646	18	applied	apply	VERB
ftr-332	3646	19	by	by	ADP
ftr-332	3646	20	it	it	PRON
ftr-332	3646	21	,	,	PUNCT
ftr-332	3646	22	bakersfield	bakersfield	PROPN
ftr-332	3646	23	energy	energy	NOUN
ftr-332	3646	24	partners	partner	NOUN
ftr-332	3646	25	,	,	PUNCT
ftr-332	3646	26	and	and	CCONJ
ftr-332	3646	27	some	some	DET
ftr-332	3646	28	other	other	ADJ
ftr-332	3646	29	courts	court	NOUN
ftr-332	3646	30	,	,	PUNCT
ftr-332	3646	31	that	that	SCONJ
ftr-332	3646	32	the	the	DET
ftr-332	3646	33	supreme	supreme	PROPN
ftr-332	3646	34	court‘s	court‘s	PROPN
ftr-332	3646	35	decision	decision	NOUN
ftr-332	3646	36	in	in	ADP
ftr-332	3646	37	colony	colony	NOUN
ftr-332	3646	38	,	,	PUNCT
ftr-332	3646	39	inc	inc	PROPN
ftr-332	3646	40	.	.	PROPN
ftr-332	3647	1	v.	v.	PROPN
ftr-332	3647	2	commissioner	commissioner	PROPN
ftr-332	3647	3	,	,	PUNCT
ftr-332	3647	4	357	357	NUM
ftr-332	3647	5	u.s	u.s	PROPN
ftr-332	3647	6	.	.	PROPN
ftr-332	3647	7	28	28	NUM
ftr-332	3647	8	(	(	PUNCT
ftr-332	3647	9	1958	1958	NUM
ftr-332	3647	10	)	)	PUNCT
ftr-332	3647	11	,	,	PUNCT
ftr-332	3647	12	was	be	AUX
ftr-332	3647	13	not	not	PART
ftr-332	3647	14	limited	limit	VERB
ftr-332	3647	15	to	to	ADP
ftr-332	3647	16	situations	situation	NOUN
ftr-332	3647	17	involving	involve	VERB
ftr-332	3647	18	a	a	DET
ftr-332	3647	19	trade	trade	NOUN
ftr-332	3647	20	or	or	CCONJ
ftr-332	3647	21	business	business	NOUN
ftr-332	3647	22	and	and	CCONJ
ftr-332	3647	23	that	that	SCONJ
ftr-332	3647	24	it	it	PRON
ftr-332	3647	25	controlled	control	VERB
ftr-332	3647	26	the	the	DET
ftr-332	3647	27	interpretation	interpretation	NOUN
ftr-332	3647	28	of	of	ADP
ftr-332	3647	29	§	§	PROPN
ftr-332	3647	30	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-332	3647	31	)	)	PUNCT
ftr-332	3647	32	.	.	PUNCT
ftr-332	3648	1	the	the	DET
ftr-332	3648	2	court	court	NOUN
ftr-332	3648	3	then	then	ADV
ftr-332	3648	4	turned	turn	VERB
ftr-332	3648	5	to	to	ADP
ftr-332	3648	6	whether	whether	SCONJ
ftr-332	3648	7	reg	reg	NOUN
ftr-332	3648	8	.	.	PUNCT
ftr-332	3649	1	§	§	PROPN
ftr-332	3649	2	§	§	PROPN
ftr-332	3649	3	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-332	3649	4	t	t	NOUN
ftr-332	3649	5	and	and	CCONJ
ftr-332	3649	6	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-332	3649	7	t	t	NOUN
ftr-332	3649	8	were	be	AUX
ftr-332	3649	9	entitled	entitle	VERB
ftr-332	3649	10	to	to	PART
ftr-332	3649	11	deference	deference	VERB
ftr-332	3649	12	under	under	ADP
ftr-332	3649	13	chevron	chevron	NOUN
ftr-332	3649	14	,	,	PUNCT
ftr-332	3649	15	u.s.a	u.s.a	PROPN
ftr-332	3649	16	.	.	PROPN
ftr-332	3649	17	,	,	PUNCT
ftr-332	3649	18	inc	inc	PROPN
ftr-332	3649	19	.	.	PROPN
ftr-332	3650	1	v.	v.	ADP
ftr-332	3650	2	2012	2012	NUM
ftr-332	3650	3	]	]	PUNCT
ftr-332	3650	4	recent	recent	ADJ
ftr-332	3650	5	developments	development	NOUN
ftr-332	3650	6	in	in	ADP
ftr-332	3650	7	federal	federal	ADJ
ftr-332	3650	8	income	income	NOUN
ftr-332	3650	9	taxation	taxation	NOUN
ftr-332	3650	10	363	363	NUM
ftr-332	3650	11	natural	natural	ADJ
ftr-332	3650	12	res	re	NOUN
ftr-332	3650	13	.	.	PUNCT
ftr-332	3651	1	def	def	PROPN
ftr-332	3651	2	.	.	PROPN
ftr-332	3651	3	council	council	PROPN
ftr-332	3651	4	,	,	PUNCT
ftr-332	3651	5	inc	inc	PROPN
ftr-332	3651	6	.	.	PROPN
ftr-332	3651	7	,	,	PUNCT
ftr-332	3651	8	467	467	NUM
ftr-332	3651	9	u.s	u.s	PROPN
ftr-332	3651	10	.	.	PROPN
ftr-332	3651	11	837	837	NUM
ftr-332	3651	12	(	(	PUNCT
ftr-332	3651	13	1984	1984	NUM
ftr-332	3651	14	)	)	PUNCT
ftr-332	3651	15	,	,	PUNCT
ftr-332	3651	16	and	and	CCONJ
ftr-332	3651	17	mayo	mayo	PROPN
ftr-332	3651	18	foundation	foundation	PROPN
ftr-332	3651	19	for	for	ADP
ftr-332	3651	20	medical	medical	ADJ
ftr-332	3651	21	research	research	PROPN
ftr-332	3651	22	v.	v.	ADP
ftr-332	3651	23	united	united	PROPN
ftr-332	3651	24	states	states	PROPN
ftr-332	3651	25	,	,	PUNCT
ftr-332	3651	26	131	131	NUM
ftr-332	3651	27	s.	s.	PROPN
ftr-332	3651	28	ct	ct	PROPN
ftr-332	3651	29	.	.	PROPN
ftr-332	3651	30	704	704	NUM
ftr-332	3651	31	,	,	PUNCT
ftr-332	3651	32	711	711	NUM
ftr-332	3651	33	(	(	PUNCT
ftr-332	3651	34	1/11/11	1/11/11	NUM
ftr-332	3651	35	)	)	PUNCT
ftr-332	3651	36	,	,	PUNCT
ftr-332	3651	37	and	and	CCONJ
ftr-332	3651	38	determined	determine	VERB
ftr-332	3651	39	that	that	SCONJ
ftr-332	3651	40	they	they	PRON
ftr-332	3651	41	were	be	AUX
ftr-332	3651	42	not	not	PART
ftr-332	3651	43	entitled	entitle	VERB
ftr-332	3651	44	to	to	PART
ftr-332	3651	45	deference	deference	VERB
ftr-332	3651	46	.	.	PUNCT
ftr-332	3652	1	in	in	ADP
ftr-332	3652	2	this	this	DET
ftr-332	3652	3	context	context	NOUN
ftr-332	3652	4	the	the	DET
ftr-332	3652	5	court	court	NOUN
ftr-332	3652	6	observed	observe	VERB
ftr-332	3652	7	that	that	SCONJ
ftr-332	3652	8	mayo	mayo	NOUN
ftr-332	3652	9	―focuses	―focuses	PROPN
ftr-332	3652	10	exclusively	exclusively	ADV
ftr-332	3652	11	on	on	ADP
ftr-332	3652	12	the	the	DET
ftr-332	3652	13	statutory	statutory	ADJ
ftr-332	3652	14	text	text	NOUN
ftr-332	3652	15	at	at	ADP
ftr-332	3652	16	chevron	chevron	NOUN
ftr-332	3652	17	step	step	NOUN
ftr-332	3652	18	one	one	NUM
ftr-332	3652	19	and	and	CCONJ
ftr-332	3652	20	suggests	suggest	VERB
ftr-332	3652	21	(	(	PUNCT
ftr-332	3652	22	by	by	ADP
ftr-332	3652	23	negative	negative	ADJ
ftr-332	3652	24	implication	implication	NOUN
ftr-332	3652	25	)	)	PUNCT
ftr-332	3652	26	a	a	DET
ftr-332	3652	27	disfavor	disfavor	NOUN
ftr-332	3652	28	of	of	ADP
ftr-332	3652	29	using	use	VERB
ftr-332	3652	30	legislative	legislative	ADJ
ftr-332	3652	31	history	history	NOUN
ftr-332	3652	32	at	at	ADP
ftr-332	3652	33	that	that	DET
ftr-332	3652	34	stage	stage	NOUN
ftr-332	3652	35	.	.	PUNCT
ftr-332	3653	1	we	we	PRON
ftr-332	3653	2	are	be	AUX
ftr-332	3653	3	not	not	PART
ftr-332	3653	4	persuaded	persuade	VERB
ftr-332	3653	5	,	,	PUNCT
ftr-332	3653	6	however	however	ADV
ftr-332	3653	7	,	,	PUNCT
ftr-332	3653	8	that	that	SCONJ
ftr-332	3653	9	after	after	ADP
ftr-332	3653	10	mayo	mayo	NOUN
ftr-332	3653	11	,	,	PUNCT
ftr-332	3653	12	any	any	DET
ftr-332	3653	13	judicial	judicial	ADJ
ftr-332	3653	14	construction	construction	NOUN
ftr-332	3653	15	that	that	PRON
ftr-332	3653	16	examines	examine	VERB
ftr-332	3653	17	legislative	legislative	ADJ
ftr-332	3653	18	history	history	NOUN
ftr-332	3653	19	is	be	AUX
ftr-332	3653	20	automatically	automatically	ADV
ftr-332	3653	21	relegated	relegate	VERB
ftr-332	3653	22	to	to	ADP
ftr-332	3653	23	a	a	DET
ftr-332	3653	24	chevron	chevron	NOUN
ftr-332	3653	25	step	step	NOUN
ftr-332	3653	26	two	two	NUM
ftr-332	3653	27	holding	hold	VERB
ftr-332	3653	28	by	by	ADP
ftr-332	3653	29	that	that	DET
ftr-332	3653	30	fact	fact	NOUN
ftr-332	3653	31	alone.‖	alone.‖	VERB
ftr-332	3653	32	in	in	ADP
ftr-332	3653	33	proceeding	proceed	VERB
ftr-332	3653	34	to	to	PART
ftr-332	3653	35	analyze	analyze	VERB
ftr-332	3653	36	whether	whether	SCONJ
ftr-332	3653	37	under	under	ADP
ftr-332	3653	38	the	the	DET
ftr-332	3653	39	authority	authority	NOUN
ftr-332	3653	40	of	of	ADP
ftr-332	3653	41	nat’l	nat’l	NOUN
ftr-332	3653	42	cable	cable	NOUN
ftr-332	3653	43	&	&	CCONJ
ftr-332	3653	44	telecomms	telecomms	PROPN
ftr-332	3653	45	.	.	PUNCT
ftr-332	3654	1	ass’n	ass’n	PROPN
ftr-332	3654	2	v.	v.	CCONJ
ftr-332	3654	3	brand	brand	NOUN
ftr-332	3654	4	x	x	PUNCT
ftr-332	3654	5	internet	internet	NOUN
ftr-332	3654	6	servs	servs	NOUN
ftr-332	3654	7	.	.	PUNCT
ftr-332	3655	1	,	,	PUNCT
ftr-332	3655	2	545	545	NUM
ftr-332	3655	3	u.s	u.s	PROPN
ftr-332	3655	4	.	.	PROPN
ftr-332	3655	5	967	967	NUM
ftr-332	3655	6	(	(	PUNCT
ftr-332	3655	7	2005	2005	NUM
ftr-332	3655	8	)	)	PUNCT
ftr-332	3655	9	,	,	PUNCT
ftr-332	3655	10	the	the	DET
ftr-332	3655	11	treasury	treasury	PROPN
ftr-332	3655	12	department	department	PROPN
ftr-332	3655	13	and	and	CCONJ
ftr-332	3655	14	the	the	DET
ftr-332	3655	15	irs	irs	PROPN
ftr-332	3655	16	have	have	VERB
ftr-332	3655	17	the	the	DET
ftr-332	3655	18	power	power	NOUN
ftr-332	3655	19	to	to	PART
ftr-332	3655	20	promulgate	promulgate	VERB
ftr-332	3655	21	regulations	regulation	NOUN
ftr-332	3655	22	overturning	overturn	VERB
ftr-332	3655	23	prior	prior	ADJ
ftr-332	3655	24	court	court	NOUN
ftr-332	3655	25	decision	decision	NOUN
ftr-332	3655	26	,	,	PUNCT
ftr-332	3655	27	the	the	DET
ftr-332	3655	28	court	court	NOUN
ftr-332	3655	29	appears	appear	VERB
ftr-332	3655	30	first	first	ADV
ftr-332	3655	31	to	to	PART
ftr-332	3655	32	have	have	AUX
ftr-332	3655	33	concluded	conclude	VERB
ftr-332	3655	34	that	that	SCONJ
ftr-332	3655	35	―only	―only	ADV
ftr-332	3655	36	if	if	SCONJ
ftr-332	3655	37	an	an	DET
ftr-332	3655	38	‗unwise	‗unwise	ADV
ftr-332	3655	39	judicial	judicial	ADJ
ftr-332	3655	40	construction	construction	NOUN
ftr-332	3655	41	‘	'	PUNCT
ftr-332	3655	42	represents	represent	VERB
ftr-332	3655	43	a	a	DET
ftr-332	3655	44	policy	policy	NOUN
ftr-332	3655	45	choice	choice	NOUN
ftr-332	3655	46	,	,	PUNCT
ftr-332	3655	47	must	must	AUX
ftr-332	3655	48	it	it	PRON
ftr-332	3655	49	yield	yield	VERB
ftr-332	3655	50	to	to	ADP
ftr-332	3655	51	‗the	‗the	DET
ftr-332	3655	52	wisdom	wisdom	NOUN
ftr-332	3655	53	of	of	ADP
ftr-332	3655	54	the	the	DET
ftr-332	3655	55	agency‘s	agency‘s	PROPN
ftr-332	3655	56	policy	policy	NOUN
ftr-332	3655	57	.	.	PUNCT
ftr-332	3656	1	‘‖	‘‖	NOUN
ftr-332	3657	1	in	in	ADP
ftr-332	3657	2	the	the	DET
ftr-332	3657	3	end	end	NOUN
ftr-332	3657	4	,	,	PUNCT
ftr-332	3657	5	however	however	ADV
ftr-332	3657	6	,	,	PUNCT
ftr-332	3657	7	the	the	DET
ftr-332	3657	8	court	court	NOUN
ftr-332	3657	9	appears	appear	VERB
ftr-332	3657	10	also	also	ADV
ftr-332	3657	11	to	to	PART
ftr-332	3657	12	have	have	AUX
ftr-332	3657	13	grounded	ground	VERB
ftr-332	3657	14	its	its	PRON
ftr-332	3657	15	decision	decision	NOUN
ftr-332	3657	16	on	on	ADP
ftr-332	3657	17	what	what	PRON
ftr-332	3657	18	it	it	PRON
ftr-332	3657	19	perceived	perceive	VERB
ftr-332	3657	20	to	to	PART
ftr-332	3657	21	be	be	AUX
ftr-332	3657	22	ambiguities	ambiguity	NOUN
ftr-332	3657	23	in	in	ADP
ftr-332	3657	24	the	the	DET
ftr-332	3657	25	preamble	preamble	NOUN
ftr-332	3657	26	of	of	ADP
ftr-332	3657	27	t.d	t.d	PROPN
ftr-332	3657	28	.	.	PROPN
ftr-332	3657	29	9511	9511	NUM
ftr-332	3657	30	,	,	PUNCT
ftr-332	3657	31	which	which	PRON
ftr-332	3657	32	promulgated	promulgate	VERB
ftr-332	3657	33	the	the	DET
ftr-332	3657	34	regulations	regulation	NOUN
ftr-332	3657	35	at	at	ADP
ftr-332	3657	36	issue	issue	NOUN
ftr-332	3657	37	and	and	CCONJ
ftr-332	3657	38	which	which	PRON
ftr-332	3657	39	the	the	DET
ftr-332	3657	40	court	court	NOUN
ftr-332	3657	41	infers	infer	NOUN
ftr-332	3657	42	did	do	AUX
ftr-332	3657	43	not	not	PART
ftr-332	3657	44	strongly	strongly	ADV
ftr-332	3657	45	enough	enough	ADV
ftr-332	3657	46	invoke	invoke	VERB
ftr-332	3657	47	a	a	DET
ftr-332	3657	48	power	power	NOUN
ftr-332	3657	49	under	under	ADP
ftr-332	3657	50	brand	brand	NOUN
ftr-332	3657	51	x	x	PUNCT
ftr-332	3657	52	as	as	ADP
ftr-332	3657	53	the	the	DET
ftr-332	3657	54	basis	basis	NOUN
ftr-332	3657	55	for	for	ADP
ftr-332	3657	56	promulgating	promulgate	VERB
ftr-332	3657	57	the	the	DET
ftr-332	3657	58	regulations	regulation	NOUN
ftr-332	3657	59	.	.	PUNCT
ftr-332	3658	1	the	the	DET
ftr-332	3658	2	final	final	ADJ
ftr-332	3658	3	passage	passage	NOUN
ftr-332	3658	4	of	of	ADP
ftr-332	3658	5	its	its	PRON
ftr-332	3658	6	reasoning	reasoning	NOUN
ftr-332	3658	7	as	as	SCONJ
ftr-332	3658	8	follows	follow	VERB
ftr-332	3658	9	:	:	PUNCT
ftr-332	3658	10	even	even	ADV
ftr-332	3658	11	if	if	SCONJ
ftr-332	3658	12	we	we	PRON
ftr-332	3658	13	read	read	VERB
ftr-332	3658	14	the	the	DET
ftr-332	3658	15	supreme	supreme	PROPN
ftr-332	3658	16	court‘s	court‘s	PROPN
ftr-332	3658	17	recent	recent	ADJ
ftr-332	3658	18	mayo	mayo	NOUN
ftr-332	3658	19	opinion	opinion	NOUN
ftr-332	3658	20	as	as	ADP
ftr-332	3658	21	a	a	DET
ftr-332	3658	22	license	license	NOUN
ftr-332	3658	23	to	to	PART
ftr-332	3658	24	categorize	categorize	VERB
ftr-332	3658	25	most	most	ADJ
ftr-332	3658	26	judicial	judicial	ADJ
ftr-332	3658	27	constructions	construction	NOUN
ftr-332	3658	28	that	that	PRON
ftr-332	3658	29	discuss	discuss	VERB
ftr-332	3658	30	legislative	legislative	ADJ
ftr-332	3658	31	history	history	NOUN
ftr-332	3658	32	as	as	ADP
ftr-332	3658	33	chevron	chevron	NOUN
ftr-332	3658	34	step	step	VERB
ftr-332	3658	35	two	two	NUM
ftr-332	3658	36	decisions	decision	NOUN
ftr-332	3658	37	,	,	PUNCT
ftr-332	3658	38	respondent	respondent	NOUN
ftr-332	3658	39	has	have	VERB
ftr-332	3658	40	yet	yet	ADV
ftr-332	3658	41	to	to	PART
ftr-332	3658	42	unabashedly	unabashedly	ADV
ftr-332	3658	43	accept	accept	VERB
ftr-332	3658	44	the	the	DET
ftr-332	3658	45	court	court	NOUN
ftr-332	3658	46	of	of	ADP
ftr-332	3658	47	appeals	appeal	NOUN
ftr-332	3658	48	for	for	ADP
ftr-332	3658	49	the	the	DET
ftr-332	3658	50	ninth	ninth	ADJ
ftr-332	3658	51	circuit‘s	circuit‘s	NOUN
ftr-332	3658	52	invitation	invitation	NOUN
ftr-332	3658	53	and	and	CCONJ
ftr-332	3658	54	issue	issue	NOUN
ftr-332	3658	55	regulations	regulation	NOUN
ftr-332	3658	56	that	that	PRON
ftr-332	3658	57	unequivocally	unequivocally	ADV
ftr-332	3658	58	repudiate	repudiate	VERB
ftr-332	3658	59	the	the	DET
ftr-332	3658	60	colony	colony	NOUN
ftr-332	3658	61	holding	holding	NOUN
ftr-332	3658	62	.	.	PUNCT
ftr-332	3659	1	unless	unless	SCONJ
ftr-332	3659	2	and	and	CCONJ
ftr-332	3659	3	until	until	SCONJ
ftr-332	3659	4	he	he	PRON
ftr-332	3659	5	does	do	VERB
ftr-332	3659	6	so	so	ADV
ftr-332	3659	7	,	,	PUNCT
ftr-332	3659	8	his	his	PRON
ftr-332	3659	9	hands	hand	NOUN
ftr-332	3659	10	must	must	AUX
ftr-332	3659	11	remain	remain	VERB
ftr-332	3659	12	tied	tie	VERB
ftr-332	3659	13	.	.	PUNCT
ftr-332	3660	1			PRON
ftr-332	3660	2	judge	judge	NOUN
ftr-332	3660	3	thornton‘s	thornton‘s	NOUN
ftr-332	3660	4	concurring	concur	VERB
ftr-332	3660	5	opinion	opinion	NOUN
ftr-332	3660	6	,	,	PUNCT
ftr-332	3660	7	with	with	ADP
ftr-332	3660	8	which	which	PRON
ftr-332	3660	9	judges	judge	NOUN
ftr-332	3660	10	cohen	cohen	PROPN
ftr-332	3660	11	,	,	PUNCT
ftr-332	3660	12	halpern	halpern	PROPN
ftr-332	3660	13	,	,	PUNCT
ftr-332	3660	14	holmes	holme	NOUN
ftr-332	3660	15	,	,	PUNCT
ftr-332	3660	16	and	and	CCONJ
ftr-332	3660	17	paris	paris	PROPN
ftr-332	3660	18	agreed	agree	VERB
ftr-332	3660	19	,	,	PUNCT
ftr-332	3660	20	would	would	AUX
ftr-332	3660	21	have	have	AUX
ftr-332	3660	22	decided	decide	VERB
ftr-332	3660	23	the	the	DET
ftr-332	3660	24	case	case	NOUN
ftr-332	3660	25	solely	solely	ADV
ftr-332	3660	26	on	on	ADP
ftr-332	3660	27	the	the	DET
ftr-332	3660	28	grounds	ground	NOUN
ftr-332	3660	29	that	that	SCONJ
ftr-332	3660	30	the	the	DET
ftr-332	3660	31	result	result	NOUN
ftr-332	3660	32	―follows	―follow	VERB
ftr-332	3660	33	from	from	ADP
ftr-332	3660	34	the	the	DET
ftr-332	3660	35	unambiguous	unambiguous	ADJ
ftr-332	3660	36	terms	term	NOUN
ftr-332	3660	37	of	of	ADP
ftr-332	3660	38	the	the	DET
ftr-332	3660	39	statute,‖	statute,‖	PROPN
ftr-332	3660	40	and	and	CCONJ
ftr-332	3660	41	there	there	PRON
ftr-332	3660	42	is	be	VERB
ftr-332	3660	43	no	no	DET
ftr-332	3660	44	compelling	compelling	ADJ
ftr-332	3660	45	reason	reason	NOUN
ftr-332	3660	46	for	for	SCONJ
ftr-332	3660	47	the	the	DET
ftr-332	3660	48	tax	tax	NOUN
ftr-332	3660	49	court	court	NOUN
ftr-332	3660	50	to	to	PART
ftr-332	3660	51	abandon	abandon	VERB
ftr-332	3660	52	its	its	PRON
ftr-332	3660	53	precedents	precedent	NOUN
ftr-332	3660	54	.	.	PUNCT
ftr-332	3661	1			PRON
ftr-332	3661	2	judges	judge	NOUN
ftr-332	3661	3	halpern	halpern	PROPN
ftr-332	3661	4	and	and	CCONJ
ftr-332	3661	5	holmes	holmes	PROPN
ftr-332	3661	6	joined	join	VERB
ftr-332	3661	7	in	in	ADP
ftr-332	3661	8	another	another	DET
ftr-332	3661	9	concurring	concur	VERB
ftr-332	3661	10	opinion	opinion	NOUN
ftr-332	3661	11	discussing	discuss	VERB
ftr-332	3661	12	the	the	DET
ftr-332	3661	13	scope	scope	NOUN
ftr-332	3661	14	and	and	CCONJ
ftr-332	3661	15	meaning	meaning	NOUN
ftr-332	3661	16	of	of	ADP
ftr-332	3661	17	chevron	chevron	NOUN
ftr-332	3661	18	and	and	CCONJ
ftr-332	3661	19	brand	brand	NOUN
ftr-332	3661	20	x.	x.	PROPN
ftr-332	3661	21	t.	t.	PROPN
ftr-332	3661	22	and	and	CCONJ
ftr-332	3661	23	the	the	DET
ftr-332	3661	24	tenth	tenth	ADJ
ftr-332	3661	25	circuit	circuit	NOUN
ftr-332	3661	26	also	also	ADV
ftr-332	3661	27	likes	like	VERB
ftr-332	3661	28	the	the	DET
ftr-332	3661	29	way	way	NOUN
ftr-332	3661	30	the	the	DET
ftr-332	3661	31	irs	irs	PROPN
ftr-332	3661	32	thinks	think	VERB
ftr-332	3661	33	.	.	PUNCT
ftr-332	3662	1	salman	salman	PROPN
ftr-332	3662	2	ranch	ranch	PROPN
ftr-332	3662	3	,	,	PUNCT
ftr-332	3662	4	ltd	ltd	PROPN
ftr-332	3662	5	.	.	PROPN
ftr-332	3663	1	v.	v.	PROPN
ftr-332	3663	2	commissioner	commissioner	NOUN
ftr-332	3663	3	,	,	PUNCT
ftr-332	3663	4	647	647	NUM
ftr-332	3663	5	f.3d	f.3d	NUM
ftr-332	3663	6	929	929	NUM
ftr-332	3663	7	(	(	PUNCT
ftr-332	3663	8	10th	10th	ADJ
ftr-332	3663	9	cir	cir	NOUN
ftr-332	3663	10	.	.	PUNCT
ftr-332	3664	1	5/31/11	5/31/11	NUM
ftr-332	3664	2	)	)	PUNCT
ftr-332	3664	3	.	.	PUNCT
ftr-332	3665	1	in	in	ADP
ftr-332	3665	2	a	a	DET
ftr-332	3665	3	case	case	NOUN
ftr-332	3665	4	involving	involve	VERB
ftr-332	3665	5	a	a	DET
ftr-332	3665	6	different	different	ADJ
ftr-332	3665	7	tax	tax	NOUN
ftr-332	3665	8	year	year	NOUN
ftr-332	3665	9	for	for	ADP
ftr-332	3665	10	the	the	DET
ftr-332	3665	11	taxpayer	taxpayer	NOUN
ftr-332	3665	12	,	,	PUNCT
ftr-332	3665	13	the	the	DET
ftr-332	3665	14	federal	federal	ADJ
ftr-332	3665	15	circuit	circuit	NOUN
ftr-332	3665	16	held	hold	VERB
ftr-332	3665	17	,	,	PUNCT
ftr-332	3665	18	see	see	VERB
ftr-332	3665	19	e.	e.	PROPN
ftr-332	3665	20	and	and	CCONJ
ftr-332	3665	21	f.	f.	PROPN
ftr-332	3665	22	,	,	PUNCT
ftr-332	3665	23	above	above	ADV
ftr-332	3665	24	,	,	PUNCT
ftr-332	3665	25	that	that	SCONJ
ftr-332	3665	26	the	the	DET
ftr-332	3665	27	extended	extended	ADJ
ftr-332	3665	28	statute	statute	NOUN
ftr-332	3665	29	of	of	ADP
ftr-332	3665	30	limitations	limitation	NOUN
ftr-332	3665	31	did	do	AUX
ftr-332	3665	32	not	not	PART
ftr-332	3665	33	apply	apply	VERB
ftr-332	3665	34	to	to	ADP
ftr-332	3665	35	this	this	DET
ftr-332	3665	36	partnership	partnership	NOUN
ftr-332	3665	37	for	for	ADP
ftr-332	3665	38	its	its	PRON
ftr-332	3665	39	1999	1999	NUM
ftr-332	3665	40	year	year	NOUN
ftr-332	3665	41	.	.	PUNCT
ftr-332	3666	1	subsequently	subsequently	ADV
ftr-332	3666	2	,	,	PUNCT
ftr-332	3666	3	in	in	ADP
ftr-332	3666	4	grapevine	grapevine	NOUN
ftr-332	3666	5	imports	import	NOUN
ftr-332	3666	6	v.	v.	ADP
ftr-332	3666	7	united	united	PROPN
ftr-332	3666	8	states	states	PROPN
ftr-332	3666	9	,	,	PUNCT
ftr-332	3666	10	636	636	NUM
ftr-332	3666	11	f.3d	f.3d	NUM
ftr-332	3666	12	1368	1368	NUM
ftr-332	3666	13	(	(	PUNCT
ftr-332	3666	14	fed	fed	PROPN
ftr-332	3666	15	.	.	PUNCT
ftr-332	3666	16	cir	cir	PROPN
ftr-332	3666	17	.	.	PUNCT
ftr-332	3667	1	3/11/11	3/11/11	NUM
ftr-332	3667	2	)	)	PUNCT
ftr-332	3667	3	,	,	PUNCT
ftr-332	3667	4	see	see	VERB
ftr-332	3667	5	r.	r.	PROPN
ftr-332	3667	6	,	,	PUNCT
ftr-332	3667	7	above	above	ADV
ftr-332	3667	8	,	,	PUNCT
ftr-332	3667	9	the	the	DET
ftr-332	3667	10	federal	federal	ADJ
ftr-332	3667	11	circuit	circuit	NOUN
ftr-332	3667	12	overruled	overrule	VERB
ftr-332	3667	13	its	its	PRON
ftr-332	3667	14	pro	pro	ADJ
ftr-332	3667	15	-	-	ADJ
ftr-332	3667	16	partnership	partnership	ADJ
ftr-332	3667	17	decision	decision	NOUN
ftr-332	3667	18	in	in	ADP
ftr-332	3667	19	the	the	DET
ftr-332	3667	20	1999	1999	NUM
ftr-332	3667	21	salman	salman	PROPN
ftr-332	3667	22	ranch	ranch	NOUN
ftr-332	3667	23	case	case	NOUN
ftr-332	3667	24	.	.	PUNCT
ftr-332	3668	1	in	in	ADP
ftr-332	3668	2	this	this	DET
ftr-332	3668	3	separate	separate	ADJ
ftr-332	3668	4	case	case	NOUN
ftr-332	3668	5	for	for	ADP
ftr-332	3668	6	this	this	DET
ftr-332	3668	7	partnership‘s	partnership‘s	PROPN
ftr-332	3668	8	2001	2001	NUM
ftr-332	3668	9	and	and	CCONJ
ftr-332	3668	10	2002	2002	NUM
ftr-332	3668	11	years	year	NOUN
ftr-332	3668	12	,	,	PUNCT
ftr-332	3668	13	the	the	DET
ftr-332	3668	14	tax	tax	NOUN
ftr-332	3668	15	court	court	NOUN
ftr-332	3668	16	had	have	AUX
ftr-332	3668	17	held	hold	VERB
ftr-332	3668	18	collateral	collateral	ADJ
ftr-332	3668	19	estoppel	estoppel	NOUN
ftr-332	3668	20	required	require	VERB
ftr-332	3668	21	summary	summary	NOUN
ftr-332	3668	22	364	364	NUM
ftr-332	3668	23	florida	florida	PROPN
ftr-332	3668	24	tax	tax	NOUN
ftr-332	3668	25	review	review	NOUN
ftr-332	3669	1	[	[	X
ftr-332	3669	2	vol	vol	NOUN
ftr-332	3669	3	.	.	PUNCT
ftr-332	3670	1	12:5	12:5	NUM
ftr-332	3670	2	judgment	judgment	NOUN
ftr-332	3670	3	be	be	AUX
ftr-332	3670	4	granted	grant	VERB
ftr-332	3670	5	for	for	ADP
ftr-332	3670	6	the	the	DET
ftr-332	3670	7	partnership	partnership	NOUN
ftr-332	3670	8	.	.	PUNCT
ftr-332	3671	1	the	the	DET
ftr-332	3671	2	tenth	tenth	ADJ
ftr-332	3671	3	circuit	circuit	NOUN
ftr-332	3671	4	(	(	PUNCT
ftr-332	3671	5	judge	judge	NOUN
ftr-332	3671	6	seymour	seymour	NOUN
ftr-332	3671	7	)	)	PUNCT
ftr-332	3671	8	reversed	reverse	VERB
ftr-332	3671	9	and	and	CCONJ
ftr-332	3671	10	remanded	remand	VERB
ftr-332	3671	11	,	,	PUNCT
ftr-332	3671	12	holding	hold	VERB
ftr-332	3671	13	that	that	SCONJ
ftr-332	3671	14	collateral	collateral	ADJ
ftr-332	3671	15	estoppel	estoppel	NOUN
ftr-332	3671	16	was	be	AUX
ftr-332	3671	17	inapplicable	inapplicable	ADJ
ftr-332	3671	18	because	because	SCONJ
ftr-332	3671	19	of	of	ADP
ftr-332	3671	20	an	an	DET
ftr-332	3671	21	intervening	intervene	VERB
ftr-332	3671	22	change	change	NOUN
ftr-332	3671	23	in	in	ADP
ftr-332	3671	24	law	law	NOUN
ftr-332	3671	25	,	,	PUNCT
ftr-332	3671	26	i.e.	i.e.	X
ftr-332	3671	27	,	,	PUNCT
ftr-332	3671	28	the	the	DET
ftr-332	3671	29	final	final	ADJ
ftr-332	3671	30	regulations	regulation	NOUN
ftr-332	3671	31	(	(	PUNCT
ftr-332	3671	32	see	see	VERB
ftr-332	3671	33	n.	n.	NOUN
ftr-332	3671	34	,	,	PUNCT
ftr-332	3671	35	above	above	ADV
ftr-332	3671	36	)	)	PUNCT
ftr-332	3671	37	.	.	PUNCT
ftr-332	3672	1	judge	judge	PROPN
ftr-332	3672	2	seymour	seymour	PROPN
ftr-332	3672	3	based	base	VERB
ftr-332	3672	4	his	his	PRON
ftr-332	3672	5	decision	decision	NOUN
ftr-332	3672	6	that	that	SCONJ
ftr-332	3672	7	the	the	DET
ftr-332	3672	8	final	final	ADJ
ftr-332	3672	9	regulations	regulation	NOUN
ftr-332	3672	10	were	be	AUX
ftr-332	3672	11	entitled	entitle	VERB
ftr-332	3672	12	to	to	ADP
ftr-332	3672	13	chevron	chevron	NOUN
ftr-332	3672	14	deference	deference	NOUN
ftr-332	3672	15	based	base	VERB
ftr-332	3672	16	upon	upon	SCONJ
ftr-332	3672	17	the	the	DET
ftr-332	3672	18	supreme	supreme	PROPN
ftr-332	3672	19	court‘s	court‘s	PROPN
ftr-332	3672	20	holdings	holding	NOUN
ftr-332	3672	21	in	in	ADP
ftr-332	3672	22	mayo	mayo	NOUN
ftr-332	3672	23	found	find	VERB
ftr-332	3672	24	.	.	PUNCT
ftr-332	3673	1	for	for	ADP
ftr-332	3673	2	med	med	PROPN
ftr-332	3673	3	.	.	PUNCT
ftr-332	3673	4	educ	educ	PROPN
ftr-332	3673	5	.	.	PUNCT
ftr-332	3674	1	&	&	CCONJ
ftr-332	3674	2	research	research	PROPN
ftr-332	3674	3	v.	v.	PROPN
ftr-332	3674	4	united	united	PROPN
ftr-332	3674	5	states	states	PROPN
ftr-332	3674	6	,	,	PUNCT
ftr-332	3674	7	131	131	NUM
ftr-332	3674	8	s.	s.	PROPN
ftr-332	3674	9	ct	ct	PROPN
ftr-332	3674	10	.	.	PUNCT
ftr-332	3675	1	713	713	NUM
ftr-332	3675	2	(	(	PUNCT
ftr-332	3675	3	1/11/11	1/11/11	NUM
ftr-332	3675	4	)	)	PUNCT
ftr-332	3675	5	,	,	PUNCT
ftr-332	3676	1	and	and	CCONJ
ftr-332	3677	1	refused	refuse	VERB
ftr-332	3677	2	to	to	PART
ftr-332	3677	3	follow	follow	VERB
ftr-332	3677	4	contrary	contrary	ADJ
ftr-332	3677	5	authority	authority	NOUN
ftr-332	3677	6	among	among	ADP
ftr-332	3677	7	the	the	DET
ftr-332	3677	8	cases	case	NOUN
ftr-332	3677	9	discussed	discuss	VERB
ftr-332	3677	10	above	above	ADV
ftr-332	3677	11	.	.	PUNCT
ftr-332	3678	1	u.	u.	VERB
ftr-332	3678	2	and	and	CCONJ
ftr-332	3678	3	the	the	DET
ftr-332	3678	4	government	government	NOUN
ftr-332	3678	5	chalks	chalk	VERB
ftr-332	3678	6	up	up	ADP
ftr-332	3678	7	another	another	DET
ftr-332	3678	8	victory	victory	NOUN
ftr-332	3678	9	in	in	ADP
ftr-332	3678	10	front	front	NOUN
ftr-332	3678	11	of	of	ADP
ftr-332	3678	12	a	a	DET
ftr-332	3678	13	panel	panel	NOUN
ftr-332	3678	14	that	that	PRON
ftr-332	3678	15	really	really	ADV
ftr-332	3678	16	understands	understand	VERB
ftr-332	3678	17	the	the	DET
ftr-332	3678	18	proposition	proposition	NOUN
ftr-332	3678	19	for	for	ADP
ftr-332	3678	20	which	which	PRON
ftr-332	3678	21	colony	colony	NOUN
ftr-332	3678	22	stands	stand	VERB
ftr-332	3678	23	and	and	CCONJ
ftr-332	3678	24	the	the	DET
ftr-332	3678	25	propositions	proposition	NOUN
ftr-332	3678	26	for	for	ADP
ftr-332	3678	27	which	which	PRON
ftr-332	3678	28	it	it	PRON
ftr-332	3678	29	really	really	ADV
ftr-332	3678	30	does	do	AUX
ftr-332	3678	31	not	not	PART
ftr-332	3678	32	stand	stand	VERB
ftr-332	3678	33	.	.	PUNCT
ftr-332	3679	1	intermountain	intermountain	PROPN
ftr-332	3679	2	insurance	insurance	NOUN
ftr-332	3679	3	service	service	NOUN
ftr-332	3679	4	of	of	ADP
ftr-332	3679	5	vail	vail	PROPN
ftr-332	3679	6	v.	v.	PROPN
ftr-332	3679	7	commissioner	commissioner	PROPN
ftr-332	3679	8	,	,	PUNCT
ftr-332	3679	9	650	650	NUM
ftr-332	3679	10	f.3d	f.3d	NUM
ftr-332	3679	11	691	691	NUM
ftr-332	3679	12	(	(	PUNCT
ftr-332	3679	13	d.c	d.c	PROPN
ftr-332	3679	14	.	.	PROPN
ftr-332	3679	15	cir	cir	PROPN
ftr-332	3679	16	.	.	PUNCT
ftr-332	3680	1	6/21/11	6/21/11	NUM
ftr-332	3680	2	)	)	PUNCT
ftr-332	3680	3	.	.	PUNCT
ftr-332	3681	1	after	after	ADP
ftr-332	3681	2	a	a	DET
ftr-332	3681	3	thorough	thorough	ADJ
ftr-332	3681	4	examination	examination	NOUN
ftr-332	3681	5	of	of	ADP
ftr-332	3681	6	the	the	DET
ftr-332	3681	7	history	history	NOUN
ftr-332	3681	8	of	of	ADP
ftr-332	3681	9	§	§	PROPN
ftr-332	3681	10	275(c	275(c	PROPN
ftr-332	3681	11	)	)	PUNCT
ftr-332	3681	12	of	of	ADP
ftr-332	3681	13	the	the	DET
ftr-332	3681	14	1939	1939	NUM
ftr-332	3681	15	code	code	NOUN
ftr-332	3681	16	,	,	PUNCT
ftr-332	3681	17	the	the	DET
ftr-332	3681	18	pre	pre	ADJ
ftr-332	3681	19	-	-	ADJ
ftr-332	3681	20	colony	colony	ADJ
ftr-332	3681	21	litigation	litigation	NOUN
ftr-332	3681	22	,	,	PUNCT
ftr-332	3681	23	the	the	DET
ftr-332	3681	24	colony	colony	NOUN
ftr-332	3681	25	decision	decision	NOUN
ftr-332	3681	26	itself	itself	PRON
ftr-332	3681	27	,	,	PUNCT
ftr-332	3681	28	the	the	DET
ftr-332	3681	29	enactment	enactment	NOUN
ftr-332	3681	30	of	of	ADP
ftr-332	3681	31	§	§	PROPN
ftr-332	3681	32	6501(e	6501(e	NUM
ftr-332	3681	33	)	)	PUNCT
ftr-332	3681	34	and	and	CCONJ
ftr-332	3681	35	the	the	DET
ftr-332	3681	36	relevant	relevant	ADJ
ftr-332	3681	37	changes	change	NOUN
ftr-332	3681	38	from	from	ADP
ftr-332	3681	39	§	§	PROPN
ftr-332	3681	40	275(c	275(c	PROPN
ftr-332	3681	41	)	)	PUNCT
ftr-332	3681	42	,	,	PUNCT
ftr-332	3681	43	and	and	CCONJ
ftr-332	3681	44	the	the	DET
ftr-332	3681	45	recent	recent	ADJ
ftr-332	3681	46	cases	case	NOUN
ftr-332	3681	47	on	on	ADP
ftr-332	3681	48	the	the	DET
ftr-332	3681	49	issue	issue	NOUN
ftr-332	3681	50	,	,	PUNCT
ftr-332	3681	51	and	and	CCONJ
ftr-332	3681	52	the	the	DET
ftr-332	3681	53	promulgation	promulgation	NOUN
ftr-332	3681	54	of	of	ADP
ftr-332	3681	55	reg	reg	NOUN
ftr-332	3681	56	.	.	PUNCT
ftr-332	3682	1	§	§	PROPN
ftr-332	3682	2	§	§	PROPN
ftr-332	3682	3	301.6501(e)-1t(a)(iii	301.6501(e)-1t(a)(iii	NUM
ftr-332	3682	4	)	)	PUNCT
ftr-332	3682	5	and	and	CCONJ
ftr-332	3682	6	301.6229(c)(-1t)(a)(iii	301.6229(c)(-1t)(a)(iii	NUM
ftr-332	3682	7	)	)	PUNCT
ftr-332	3682	8	,	,	PUNCT
ftr-332	3682	9	the	the	DET
ftr-332	3682	10	court	court	NOUN
ftr-332	3682	11	of	of	ADP
ftr-332	3682	12	appeals	appeal	NOUN
ftr-332	3682	13	for	for	ADP
ftr-332	3682	14	the	the	DET
ftr-332	3682	15	district	district	PROPN
ftr-332	3682	16	of	of	ADP
ftr-332	3682	17	columbia	columbia	PROPN
ftr-332	3682	18	,	,	PUNCT
ftr-332	3682	19	in	in	ADP
ftr-332	3682	20	an	an	DET
ftr-332	3682	21	opinion	opinion	NOUN
ftr-332	3682	22	by	by	ADP
ftr-332	3682	23	judge	judge	NOUN
ftr-332	3682	24	tatel	tatel	PROPN
ftr-332	3682	25	,	,	PUNCT
ftr-332	3682	26	reversed	reverse	VERB
ftr-332	3682	27	the	the	DET
ftr-332	3682	28	tax	tax	NOUN
ftr-332	3682	29	court	court	NOUN
ftr-332	3682	30	and	and	CCONJ
ftr-332	3682	31	,	,	PUNCT
ftr-332	3682	32	with	with	ADP
ftr-332	3682	33	a	a	DET
ftr-332	3682	34	healthy	healthy	ADJ
ftr-332	3682	35	spread	spread	NOUN
ftr-332	3682	36	of	of	ADP
ftr-332	3682	37	mayo	mayo	NOUN
ftr-332	3682	38	,	,	PUNCT
ftr-332	3682	39	upheld	uphold	VERB
ftr-332	3682	40	the	the	DET
ftr-332	3682	41	regulations	regulation	NOUN
ftr-332	3682	42	,	,	PUNCT
ftr-332	3682	43	and	and	CCONJ
ftr-332	3682	44	dismissed	dismiss	VERB
ftr-332	3682	45	the	the	DET
ftr-332	3682	46	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3683	1	[	[	X
ftr-332	3683	2	tautological	tautological	ADJ
ftr-332	3683	3	,	,	PUNCT
ftr-332	3683	4	in	in	ADP
ftr-332	3683	5	our	our	PRON
ftr-332	3683	6	opinion	opinion	NOUN
ftr-332	3683	7	]	]	PUNCT
ftr-332	3683	8	argument	argument	NOUN
ftr-332	3683	9	,	,	PUNCT
ftr-332	3683	10	which	which	PRON
ftr-332	3683	11	was	be	AUX
ftr-332	3683	12	accepted	accept	VERB
ftr-332	3683	13	by	by	ADP
ftr-332	3683	14	the	the	DET
ftr-332	3683	15	tax	tax	NOUN
ftr-332	3683	16	court	court	NOUN
ftr-332	3683	17	(	(	PUNCT
ftr-332	3683	18	and	and	CCONJ
ftr-332	3683	19	a	a	DET
ftr-332	3683	20	few	few	ADJ
ftr-332	3683	21	other	other	ADJ
ftr-332	3683	22	courts	court	NOUN
ftr-332	3683	23	)	)	PUNCT
ftr-332	3683	24	that	that	SCONJ
ftr-332	3683	25	the	the	DET
ftr-332	3683	26	regulations	regulation	NOUN
ftr-332	3683	27	by	by	ADP
ftr-332	3683	28	the	the	DET
ftr-332	3683	29	terms	term	NOUN
ftr-332	3683	30	of	of	ADP
ftr-332	3683	31	their	their	PRON
ftr-332	3683	32	effective	effective	ADJ
ftr-332	3683	33	date	date	NOUN
ftr-332	3683	34	were	be	AUX
ftr-332	3683	35	inapplicable	inapplicable	ADJ
ftr-332	3683	36	to	to	ADP
ftr-332	3683	37	the	the	DET
ftr-332	3683	38	transaction	transaction	NOUN
ftr-332	3683	39	in	in	ADP
ftr-332	3683	40	question	question	NOUN
ftr-332	3683	41	.	.	PUNCT
ftr-332	3684	1	the	the	DET
ftr-332	3684	2	court‘s	court‘s	PROPN
ftr-332	3684	3	opinion	opinion	NOUN
ftr-332	3684	4	carefully	carefully	ADV
ftr-332	3684	5	explains	explain	VERB
ftr-332	3684	6	the	the	DET
ftr-332	3684	7	source	source	NOUN
ftr-332	3684	8	of	of	ADP
ftr-332	3684	9	the	the	DET
ftr-332	3684	10	statutory	statutory	ADJ
ftr-332	3684	11	ambiguity	ambiguity	NOUN
ftr-332	3684	12	and	and	CCONJ
ftr-332	3684	13	why	why	SCONJ
ftr-332	3684	14	colony	colony	NOUN
ftr-332	3684	15	did	do	AUX
ftr-332	3684	16	not	not	PART
ftr-332	3684	17	state	state	VERB
ftr-332	3684	18	that	that	SCONJ
ftr-332	3684	19	the	the	DET
ftr-332	3684	20	relevant	relevant	ADJ
ftr-332	3684	21	language	language	NOUN
ftr-332	3684	22	was	be	AUX
ftr-332	3684	23	unambiguous	unambiguous	ADJ
ftr-332	3684	24	,	,	PUNCT
ftr-332	3684	25	rejecting	reject	VERB
ftr-332	3684	26	the	the	DET
ftr-332	3684	27	less	less	ADV
ftr-332	3684	28	well	well	ADV
ftr-332	3684	29	reasoned	reason	VERB
ftr-332	3684	30	opinions	opinion	NOUN
ftr-332	3684	31	of	of	ADP
ftr-332	3684	32	those	those	DET
ftr-332	3684	33	courts	court	NOUN
ftr-332	3684	34	that	that	PRON
ftr-332	3684	35	found	find	VERB
ftr-332	3684	36	colony	colony	NOUN
ftr-332	3684	37	to	to	PART
ftr-332	3684	38	have	have	AUX
ftr-332	3684	39	held	hold	VERB
ftr-332	3684	40	that	that	SCONJ
ftr-332	3684	41	the	the	DET
ftr-332	3684	42	statutory	statutory	ADJ
ftr-332	3684	43	provision	provision	NOUN
ftr-332	3684	44	was	be	AUX
ftr-332	3684	45	unambiguous	unambiguous	ADJ
ftr-332	3684	46	.	.	PUNCT
ftr-332	3685	1	going	go	VERB
ftr-332	3685	2	a	a	DET
ftr-332	3685	3	step	step	NOUN
ftr-332	3685	4	further	far	ADV
ftr-332	3685	5	,	,	PUNCT
ftr-332	3685	6	the	the	DET
ftr-332	3685	7	court	court	NOUN
ftr-332	3685	8	concluded	conclude	VERB
ftr-332	3685	9	that	that	SCONJ
ftr-332	3685	10	colony	colony	NOUN
ftr-332	3685	11	simply	simply	ADV
ftr-332	3685	12	did	do	AUX
ftr-332	3685	13	not	not	PART
ftr-332	3685	14	apply	apply	VERB
ftr-332	3685	15	to	to	ADP
ftr-332	3685	16	either	either	DET
ftr-332	3685	17	§	§	PROPN
ftr-332	3685	18	6501(e	6501(e	NUM
ftr-332	3685	19	)	)	PUNCT
ftr-332	3685	20	or	or	CCONJ
ftr-332	3685	21	§	§	PROPN
ftr-332	3685	22	6229(c)(2	6229(c)(2	NUM
ftr-332	3685	23	)	)	PUNCT
ftr-332	3685	24	,	,	PUNCT
ftr-332	3685	25	and	and	CCONJ
ftr-332	3685	26	that	that	SCONJ
ftr-332	3685	27	under	under	ADP
ftr-332	3685	28	chevron	chevron	NOUN
ftr-332	3685	29	it	it	PRON
ftr-332	3685	30	was	be	AUX
ftr-332	3685	31	an	an	DET
ftr-332	3685	32	easy	easy	ADJ
ftr-332	3685	33	call	call	NOUN
ftr-332	3685	34	to	to	PART
ftr-332	3685	35	uphold	uphold	VERB
ftr-332	3685	36	the	the	DET
ftr-332	3685	37	substance	substance	NOUN
ftr-332	3685	38	of	of	ADP
ftr-332	3685	39	the	the	DET
ftr-332	3685	40	regulations	regulation	NOUN
ftr-332	3685	41	,	,	PUNCT
ftr-332	3685	42	while	while	SCONJ
ftr-332	3685	43	under	under	ADP
ftr-332	3685	44	mayo	mayo	NOUN
ftr-332	3685	45	there	there	PRON
ftr-332	3685	46	were	be	VERB
ftr-332	3685	47	no	no	DET
ftr-332	3685	48	procedural	procedural	ADJ
ftr-332	3685	49	problems	problem	NOUN
ftr-332	3685	50	with	with	ADP
ftr-332	3685	51	the	the	DET
ftr-332	3685	52	manner	manner	NOUN
ftr-332	3685	53	in	in	ADP
ftr-332	3685	54	which	which	PRON
ftr-332	3685	55	the	the	DET
ftr-332	3685	56	regulations	regulation	NOUN
ftr-332	3685	57	were	be	AUX
ftr-332	3685	58	promulgated	promulgate	VERB
ftr-332	3685	59	.	.	PUNCT
ftr-332	3686	1	however	however	ADV
ftr-332	3686	2	,	,	PUNCT
ftr-332	3686	3	the	the	DET
ftr-332	3686	4	court	court	NOUN
ftr-332	3686	5	of	of	ADP
ftr-332	3686	6	appeals	appeals	PROPN
ftr-332	3686	7	remanded	remand	VERB
ftr-332	3686	8	the	the	DET
ftr-332	3686	9	case	case	NOUN
ftr-332	3686	10	to	to	ADP
ftr-332	3686	11	the	the	DET
ftr-332	3686	12	tax	tax	NOUN
ftr-332	3686	13	court	court	NOUN
ftr-332	3686	14	to	to	PART
ftr-332	3686	15	consider	consider	VERB
ftr-332	3686	16	intermountain‘s	intermountain‘s	PRON
ftr-332	3686	17	alternative	alternative	ADJ
ftr-332	3686	18	argument	argument	NOUN
ftr-332	3686	19	that	that	SCONJ
ftr-332	3686	20	intermountain	intermountain	PROPN
ftr-332	3686	21	avoided	avoid	VERB
ftr-332	3686	22	triggering	trigger	VERB
ftr-332	3686	23	the	the	DET
ftr-332	3686	24	extended	extended	ADJ
ftr-332	3686	25	statute	statute	NOUN
ftr-332	3686	26	of	of	ADP
ftr-332	3686	27	limitations	limitation	NOUN
ftr-332	3686	28	by	by	ADP
ftr-332	3686	29	―adequately	―adequately	ADV
ftr-332	3686	30	disclos[ing	disclos[e	VERB
ftr-332	3686	31	]	]	PUNCT
ftr-332	3686	32	to	to	ADP
ftr-332	3686	33	the	the	DET
ftr-332	3686	34	irs	irs	PROPN
ftr-332	3686	35	the	the	DET
ftr-332	3686	36	basis	basis	NOUN
ftr-332	3686	37	amount	amount	NOUN
ftr-332	3686	38	it	it	PRON
ftr-332	3686	39	applied	apply	VERB
ftr-332	3686	40	in	in	ADP
ftr-332	3686	41	connection	connection	NOUN
ftr-332	3686	42	with	with	ADP
ftr-332	3686	43	the	the	DET
ftr-332	3686	44	transaction	transaction	NOUN
ftr-332	3686	45	at	at	ADP
ftr-332	3686	46	issue	issue	NOUN
ftr-332	3686	47	.	.	PUNCT
ftr-332	3687	1	v.	v.	CCONJ
ftr-332	3687	2	let	let	VERB
ftr-332	3687	3	’s	’s	PRON
ftr-332	3687	4	play	play	VERB
ftr-332	3687	5	that	that	DET
ftr-332	3687	6	tune	tune	NOUN
ftr-332	3687	7	again	again	ADV
ftr-332	3687	8	.	.	PUNCT
ftr-332	3688	1	utam	utam	PROPN
ftr-332	3688	2	,	,	PUNCT
ftr-332	3688	3	ltd	ltd	PROPN
ftr-332	3688	4	v.	v.	PROPN
ftr-332	3688	5	commissioner	commissioner	PROPN
ftr-332	3688	6	,	,	PUNCT
ftr-332	3688	7	645	645	NUM
ftr-332	3688	8	f.3d	f.3d	NUM
ftr-332	3688	9	415	415	NUM
ftr-332	3688	10	(	(	PUNCT
ftr-332	3688	11	d.c	d.c	PROPN
ftr-332	3688	12	.	.	PROPN
ftr-332	3688	13	cir	cir	PROPN
ftr-332	3688	14	.	.	PUNCT
ftr-332	3689	1	6/21/11	6/21/11	NUM
ftr-332	3689	2	)	)	PUNCT
ftr-332	3689	3	.	.	PUNCT
ftr-332	3690	1	the	the	DET
ftr-332	3690	2	court	court	NOUN
ftr-332	3690	3	of	of	ADP
ftr-332	3690	4	appeals	appeal	NOUN
ftr-332	3690	5	for	for	ADP
ftr-332	3690	6	the	the	DET
ftr-332	3690	7	district	district	PROPN
ftr-332	3690	8	of	of	ADP
ftr-332	3690	9	columbia	columbia	PROPN
ftr-332	3690	10	,	,	PUNCT
ftr-332	3690	11	in	in	ADP
ftr-332	3690	12	a	a	DET
ftr-332	3690	13	very	very	ADV
ftr-332	3690	14	brief	brief	ADJ
ftr-332	3690	15	opinion	opinion	NOUN
ftr-332	3690	16	by	by	ADP
ftr-332	3690	17	judge	judge	PROPN
ftr-332	3690	18	randolph	randolph	PROPN
ftr-332	3690	19	,	,	PUNCT
ftr-332	3690	20	reversed	reverse	VERB
ftr-332	3690	21	the	the	DET
ftr-332	3690	22	tax	tax	NOUN
ftr-332	3690	23	court	court	NOUN
ftr-332	3690	24	decision	decision	NOUN
ftr-332	3690	25	(	(	PUNCT
ftr-332	3690	26	see	see	VERB
ftr-332	3690	27	l.	l.	PROPN
ftr-332	3690	28	,	,	PUNCT
ftr-332	3690	29	above	above	ADV
ftr-332	3690	30	)	)	PUNCT
ftr-332	3690	31	on	on	ADP
ftr-332	3690	32	the	the	DET
ftr-332	3690	33	basis	basis	NOUN
ftr-332	3690	34	of	of	ADP
ftr-332	3690	35	the	the	DET
ftr-332	3690	36	court‘s	court‘s	NOUN
ftr-332	3690	37	holding	hold	VERB
ftr-332	3690	38	in	in	ADP
ftr-332	3690	39	intermountain	intermountain	PROPN
ftr-332	3690	40	insurance	insurance	NOUN
ftr-332	3690	41	service	service	NOUN
ftr-332	3690	42	of	of	ADP
ftr-332	3690	43	vail	vail	PROPN
ftr-332	3690	44	v.	v.	PROPN
ftr-332	3690	45	commissioner	commissioner	PROPN
ftr-332	3690	46	,	,	PUNCT
ftr-332	3690	47	650	650	NUM
ftr-332	3690	48	f.3d	f.3d	NUM
ftr-332	3690	49	691	691	NUM
ftr-332	3690	50	(	(	PUNCT
ftr-332	3690	51	d.c	d.c	PROPN
ftr-332	3690	52	.	.	PROPN
ftr-332	3690	53	cir	cir	PROPN
ftr-332	3690	54	.	.	PUNCT
ftr-332	3691	1	6/21/11	6/21/11	NUM
ftr-332	3691	2	)	)	PUNCT
ftr-332	3691	3	.	.	PUNCT
ftr-332	3692	1	although	although	SCONJ
ftr-332	3692	2	the	the	DET
ftr-332	3692	3	tax	tax	NOUN
ftr-332	3692	4	court	court	NOUN
ftr-332	3692	5	did	do	AUX
ftr-332	3692	6	not	not	PART
ftr-332	3692	7	reach	reach	VERB
ftr-332	3692	8	the	the	DET
ftr-332	3692	9	issue	issue	NOUN
ftr-332	3692	10	of	of	ADP
ftr-332	3692	11	whether	whether	SCONJ
ftr-332	3692	12	§	§	PROPN
ftr-332	3692	13	6229(c	6229(c	PRON
ftr-332	3692	14	)	)	PUNCT
ftr-332	3692	15	suspends	suspend	VERB
ftr-332	3692	16	the	the	DET
ftr-332	3692	17	individual	individual	ADJ
ftr-332	3692	18	partner‘s	partner‘s	PROPN
ftr-332	3692	19	§	§	PROPN
ftr-332	3692	20	6501	6501	NUM
ftr-332	3692	21	limitations	limitation	NOUN
ftr-332	3692	22	2012	2012	NUM
ftr-332	3692	23	]	]	PUNCT
ftr-332	3692	24	recent	recent	ADJ
ftr-332	3692	25	developments	development	NOUN
ftr-332	3692	26	in	in	ADP
ftr-332	3692	27	federal	federal	ADJ
ftr-332	3692	28	income	income	NOUN
ftr-332	3692	29	taxation	taxation	NOUN
ftr-332	3692	30	365	365	NUM
ftr-332	3692	31	period	period	NOUN
ftr-332	3692	32	when	when	SCONJ
ftr-332	3692	33	that	that	DET
ftr-332	3692	34	period	period	NOUN
ftr-332	3692	35	is	be	AUX
ftr-332	3692	36	open	open	ADJ
ftr-332	3692	37	on	on	ADP
ftr-332	3692	38	the	the	DET
ftr-332	3692	39	date	date	NOUN
ftr-332	3692	40	the	the	DET
ftr-332	3692	41	irs	irs	PROPN
ftr-332	3692	42	mailed	mail	VERB
ftr-332	3692	43	the	the	DET
ftr-332	3692	44	fpaa	fpaa	NOUN
ftr-332	3692	45	,	,	PUNCT
ftr-332	3692	46	the	the	DET
ftr-332	3692	47	court	court	NOUN
ftr-332	3692	48	of	of	ADP
ftr-332	3692	49	appeals	appeals	PROPN
ftr-332	3692	50	found	find	VERB
ftr-332	3692	51	that	that	SCONJ
ftr-332	3692	52	a	a	DET
ftr-332	3692	53	remand	remand	NOUN
ftr-332	3692	54	on	on	ADP
ftr-332	3692	55	this	this	DET
ftr-332	3692	56	issue	issue	NOUN
ftr-332	3692	57	would	would	AUX
ftr-332	3692	58	not	not	PART
ftr-332	3692	59	serve	serve	VERB
ftr-332	3692	60	a	a	DET
ftr-332	3692	61	useful	useful	ADJ
ftr-332	3692	62	purpose	purpose	NOUN
ftr-332	3692	63	.	.	PUNCT
ftr-332	3693	1	under	under	ADP
ftr-332	3693	2	d.c	d.c	PROPN
ftr-332	3693	3	.	.	PUNCT
ftr-332	3694	1	circuit‘s	circuit‘s	NOUN
ftr-332	3694	2	opinion	opinion	NOUN
ftr-332	3694	3	in	in	ADP
ftr-332	3694	4	andantech	andantech	NOUN
ftr-332	3694	5	,	,	PUNCT
ftr-332	3694	6	l.l.c	l.l.c	NOUN
ftr-332	3694	7	.	.	PUNCT
ftr-332	3695	1	v.	v.	PROPN
ftr-332	3695	2	commissioner	commissioner	NOUN
ftr-332	3695	3	,	,	PUNCT
ftr-332	3695	4	331	331	PROPN
ftr-332	3695	5	f.3d	f.3d	NUM
ftr-332	3695	6	972	972	NUM
ftr-332	3695	7	(	(	PUNCT
ftr-332	3695	8	d.c	d.c	PROPN
ftr-332	3695	9	.	.	PROPN
ftr-332	3695	10	cir	cir	PROPN
ftr-332	3695	11	.	.	PROPN
ftr-332	3695	12	2003	2003	NUM
ftr-332	3695	13	)	)	PUNCT
ftr-332	3696	1	,	,	PUNCT
ftr-332	3696	2	the	the	DET
ftr-332	3696	3	assessment	assessment	NOUN
ftr-332	3696	4	period	period	NOUN
ftr-332	3696	5	suspended	suspend	VERB
ftr-332	3696	6	by	by	ADP
ftr-332	3696	7	§	§	PROPN
ftr-332	3696	8	6229(d	6229(d	NOUN
ftr-332	3696	9	)	)	PUNCT
ftr-332	3696	10	is	be	AUX
ftr-332	3696	11	the	the	DET
ftr-332	3696	12	partner‘s	partner‘s	PROPN
ftr-332	3696	13	open	open	ADJ
ftr-332	3696	14	assessment	assessment	NOUN
ftr-332	3696	15	period	period	NOUN
ftr-332	3696	16	under	under	ADP
ftr-332	3696	17	§	§	PROPN
ftr-332	3696	18	6501	6501	NUM
ftr-332	3696	19	.	.	PUNCT
ftr-332	3697	1	thus	thus	ADV
ftr-332	3697	2	,	,	PUNCT
ftr-332	3697	3	the	the	DET
ftr-332	3697	4	statute	statute	NOUN
ftr-332	3697	5	of	of	ADP
ftr-332	3697	6	limitations	limitation	NOUN
ftr-332	3697	7	had	have	AUX
ftr-332	3697	8	not	not	PART
ftr-332	3697	9	run	run	VERB
ftr-332	3697	10	.	.	PUNCT
ftr-332	3698	1	w.	w.	NOUN
ftr-332	3698	2	the	the	DET
ftr-332	3698	3	fifth	fifth	ADJ
ftr-332	3698	4	circuit	circuit	NOUN
ftr-332	3698	5	stands	stand	VERB
ftr-332	3698	6	by	by	ADP
ftr-332	3698	7	its	its	PRON
ftr-332	3698	8	burks	burk	NOUN
ftr-332	3698	9	holding	holding	NOUN
ftr-332	3698	10	,	,	PUNCT
ftr-332	3698	11	and	and	CCONJ
ftr-332	3698	12	the	the	DET
ftr-332	3698	13	government	government	NOUN
ftr-332	3698	14	is	be	AUX
ftr-332	3698	15	ready	ready	ADJ
ftr-332	3698	16	to	to	PART
ftr-332	3698	17	talk	talk	VERB
ftr-332	3698	18	to	to	ADP
ftr-332	3698	19	the	the	DET
ftr-332	3698	20	supreme	supreme	PROPN
ftr-332	3698	21	court	court	PROPN
ftr-332	3698	22	.	.	PUNCT
ftr-332	3699	1	r	r	NOUN
ftr-332	3699	2	and	and	CCONJ
ftr-332	3699	3	j	j	PROPN
ftr-332	3699	4	partners	partner	NOUN
ftr-332	3699	5	v.	v.	ADP
ftr-332	3699	6	commissioner	commissioner	PROPN
ftr-332	3699	7	,	,	PUNCT
ftr-332	3699	8	441	441	NUM
ftr-332	3699	9	fed	feed	VERB
ftr-332	3699	10	.	.	PUNCT
ftr-332	3700	1	appx	appx	PROPN
ftr-332	3700	2	.	.	PROPN
ftr-332	3701	1	271	271	NUM
ftr-332	3701	2	(	(	PUNCT
ftr-332	3701	3	5th	5th	ADJ
ftr-332	3701	4	cir	cir	NOUN
ftr-332	3701	5	.	.	PUNCT
ftr-332	3702	1	9/19/11	9/19/11	NUM
ftr-332	3702	2	)	)	PUNCT
ftr-332	3702	3	.	.	PUNCT
ftr-332	3703	1	in	in	ADP
ftr-332	3703	2	a	a	DET
ftr-332	3703	3	per	per	X
ftr-332	3703	4	curiam	curiam	NOUN
ftr-332	3703	5	opinion	opinion	NOUN
ftr-332	3703	6	the	the	DET
ftr-332	3703	7	fifth	fifth	ADJ
ftr-332	3703	8	circuit	circuit	NOUN
ftr-332	3703	9	followed	follow	VERB
ftr-332	3703	10	burks	burks	PROPN
ftr-332	3703	11	v.	v.	PROPN
ftr-332	3703	12	united	united	PROPN
ftr-332	3703	13	states	states	PROPN
ftr-332	3703	14	,	,	PUNCT
ftr-332	3703	15	633	633	NUM
ftr-332	3703	16	f.3d	f.3d	NUM
ftr-332	3703	17	347	347	NUM
ftr-332	3703	18	(	(	PUNCT
ftr-332	3703	19	5th	5th	ADJ
ftr-332	3703	20	cir	cir	NOUN
ftr-332	3703	21	.	.	PUNCT
ftr-332	3703	22	2011	2011	NUM
ftr-332	3703	23	)	)	PUNCT
ftr-332	3703	24	,	,	PUNCT
ftr-332	3703	25	to	to	PART
ftr-332	3703	26	hold	hold	VERB
ftr-332	3703	27	that	that	SCONJ
ftr-332	3703	28	the	the	DET
ftr-332	3703	29	six	six	NUM
ftr-332	3703	30	year	year	NOUN
ftr-332	3703	31	statute	statute	NOUN
ftr-332	3703	32	of	of	ADP
ftr-332	3703	33	limitations	limitation	NOUN
ftr-332	3703	34	of	of	ADP
ftr-332	3703	35	§	§	PROPN
ftr-332	3703	36	65019e	65019e	NUM
ftr-332	3703	37	)	)	PUNCT
ftr-332	3703	38	does	do	AUX
ftr-332	3703	39	not	not	PART
ftr-332	3703	40	apply	apply	VERB
ftr-332	3703	41	to	to	ADP
ftr-332	3703	42	basis	basis	NOUN
ftr-332	3703	43	overstatements	overstatement	NOUN
ftr-332	3703	44	and	and	CCONJ
ftr-332	3703	45	that	that	DET
ftr-332	3703	46	reg	reg	NOUN
ftr-332	3703	47	.	.	PUNCT
ftr-332	3704	1	§	§	PROPN
ftr-332	3704	2	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-332	3704	3	is	be	AUX
ftr-332	3704	4	invalid	invalid	ADJ
ftr-332	3704	5	.	.	PUNCT
ftr-332	3705	1			PUNCT
ftr-332	3706	1	the	the	DET
ftr-332	3706	2	court	court	NOUN
ftr-332	3706	3	noted	note	VERB
ftr-332	3706	4	that	that	SCONJ
ftr-332	3706	5	―the	―the	DET
ftr-332	3706	6	commissioner	commissioner	NOUN
ftr-332	3706	7	agrees	agree	VERB
ftr-332	3706	8	that	that	SCONJ
ftr-332	3706	9	burks	burks	PROPN
ftr-332	3706	10	controls	control	VERB
ftr-332	3706	11	the	the	DET
ftr-332	3706	12	law	law	NOUN
ftr-332	3706	13	in	in	ADP
ftr-332	3706	14	the	the	DET
ftr-332	3706	15	circuit	circuit	NOUN
ftr-332	3706	16	on	on	ADP
ftr-332	3706	17	that	that	DET
ftr-332	3706	18	question	question	NOUN
ftr-332	3706	19	and	and	CCONJ
ftr-332	3706	20	that	that	SCONJ
ftr-332	3706	21	the	the	DET
ftr-332	3706	22	tax	tax	NOUN
ftr-332	3706	23	court	court	NOUN
ftr-332	3706	24	correctly	correctly	ADV
ftr-332	3706	25	applied	apply	VERB
ftr-332	3706	26	that	that	DET
ftr-332	3706	27	law	law	NOUN
ftr-332	3706	28	,	,	PUNCT
ftr-332	3706	29	but	but	CCONJ
ftr-332	3706	30	took	take	VERB
ftr-332	3706	31	this	this	DET
ftr-332	3706	32	protective	protective	ADJ
ftr-332	3706	33	appeal	appeal	NOUN
ftr-332	3706	34	in	in	ADP
ftr-332	3706	35	an	an	DET
ftr-332	3706	36	effort	effort	NOUN
ftr-332	3706	37	to	to	PART
ftr-332	3706	38	obtain	obtain	VERB
ftr-332	3706	39	a	a	DET
ftr-332	3706	40	review	review	NOUN
ftr-332	3706	41	by	by	ADP
ftr-332	3706	42	the	the	DET
ftr-332	3706	43	supreme	supreme	PROPN
ftr-332	3706	44	court.‖	court.‖	PROPN
ftr-332	3706	45	however	however	ADV
ftr-332	3706	46	,	,	PUNCT
ftr-332	3706	47	the	the	DET
ftr-332	3706	48	supreme	supreme	PROPN
ftr-332	3706	49	court	court	PROPN
ftr-332	3706	50	did	do	AUX
ftr-332	3706	51	not	not	PART
ftr-332	3706	52	grant	grant	VERB
ftr-332	3706	53	certiorari	certiorari	NOUN
ftr-332	3706	54	in	in	ADP
ftr-332	3706	55	this	this	DET
ftr-332	3706	56	case	case	NOUN
ftr-332	3706	57	.	.	PUNCT
ftr-332	3707	1	x.	x.	NOUN
ftr-332	3708	1	and	and	CCONJ
ftr-332	3708	2	now	now	ADV
ftr-332	3708	3	the	the	DET
ftr-332	3708	4	supremes	supreme	NOUN
ftr-332	3708	5	will	will	AUX
ftr-332	3708	6	sing	sing	VERB
ftr-332	3708	7	†	†	PROPN
ftr-332	3708	8	♬	♬	PROPN
ftr-332	3708	9	♪	♪	PROPN
ftr-332	3708	10	―nothing	―nothing	NOUN
ftr-332	3708	11	but	but	CCONJ
ftr-332	3708	12	heartaches‖	heartaches‖	NUM
ftr-332	3708	13	♬	♬	NOUN
ftr-332	3708	14	♪	♪	X
ftr-332	3708	15	!	!	PUNCT
ftr-332	3709	1	but	but	CCONJ
ftr-332	3709	2	will	will	AUX
ftr-332	3709	3	the	the	DET
ftr-332	3709	4	song	song	NOUN
ftr-332	3709	5	be	be	AUX
ftr-332	3709	6	dedicated	dedicate	VERB
ftr-332	3709	7	to	to	ADP
ftr-332	3709	8	the	the	DET
ftr-332	3709	9	taxpayer	taxpayer	NOUN
ftr-332	3709	10	or	or	CCONJ
ftr-332	3709	11	the	the	DET
ftr-332	3709	12	government	government	NOUN
ftr-332	3709	13	?	?	PUNCT
ftr-332	3710	1	the	the	DET
ftr-332	3710	2	supreme	supreme	PROPN
ftr-332	3710	3	court	court	PROPN
ftr-332	3710	4	granted	grant	VERB
ftr-332	3710	5	certiorari	certiorari	NOUN
ftr-332	3710	6	to	to	ADP
ftr-332	3710	7	the	the	DET
ftr-332	3710	8	fourth	fourth	ADJ
ftr-332	3710	9	circuit	circuit	NOUN
ftr-332	3710	10	in	in	ADP
ftr-332	3710	11	home	home	NOUN
ftr-332	3710	12	concrete	concrete	NOUN
ftr-332	3710	13	&	&	CCONJ
ftr-332	3710	14	supply	supply	NOUN
ftr-332	3710	15	,	,	PUNCT
ftr-332	3710	16	llc	llc	PROPN
ftr-332	3710	17	v.	v.	PROPN
ftr-332	3710	18	united	united	PROPN
ftr-332	3710	19	states	states	PROPN
ftr-332	3710	20	,	,	PUNCT
ftr-332	3710	21	634	634	NUM
ftr-332	3710	22	f.3d	f.3d	NUM
ftr-332	3710	23	249	249	NUM
ftr-332	3710	24	(	(	PUNCT
ftr-332	3710	25	4th	4th	ADJ
ftr-332	3710	26	cir	cir	NOUN
ftr-332	3710	27	.	.	PUNCT
ftr-332	3710	28	2/7/11	2/7/11	NUM
ftr-332	3710	29	)	)	PUNCT
ftr-332	3710	30	,	,	PUNCT
ftr-332	3710	31	132	132	NUM
ftr-332	3710	32	s.	s.	PROPN
ftr-332	3710	33	ct	ct	PROPN
ftr-332	3710	34	.	.	PROPN
ftr-332	3711	1	71	71	NUM
ftr-332	3711	2	(	(	PUNCT
ftr-332	3711	3	9/27/11	9/27/11	NUM
ftr-332	3711	4	)	)	PUNCT
ftr-332	3711	5	.	.	PUNCT
ftr-332	3712	1	it	it	PRON
ftr-332	3712	2	declined	decline	VERB
ftr-332	3712	3	invitations	invitation	NOUN
ftr-332	3712	4	from	from	ADP
ftr-332	3712	5	the	the	DET
ftr-332	3712	6	government	government	NOUN
ftr-332	3712	7	to	to	PART
ftr-332	3712	8	consider	consider	VERB
ftr-332	3712	9	cases	case	NOUN
ftr-332	3712	10	from	from	ADP
ftr-332	3712	11	the	the	DET
ftr-332	3712	12	fifth	fifth	ADJ
ftr-332	3712	13	and	and	CCONJ
ftr-332	3712	14	seventh	seventh	ADJ
ftr-332	3712	15	circuits	circuit	NOUN
ftr-332	3712	16	.	.	PUNCT
ftr-332	3713	1	2	2	X
ftr-332	3713	2	.	.	X
ftr-332	3713	3	―it	―it	NOUN
ftr-332	3713	4	takes	take	VERB
ftr-332	3713	5	real	real	ADJ
ftr-332	3713	6	chutzpah	chutzpah	NOUN
ftr-332	3713	7	for	for	ADP
ftr-332	3713	8	donnelley	donnelley	PROPN
ftr-332	3713	9	to	to	PART
ftr-332	3713	10	demand	demand	VERB
ftr-332	3713	11	a	a	DET
ftr-332	3713	12	refund	refund	NOUN
ftr-332	3713	13	under	under	ADP
ftr-332	3713	14	these	these	DET
ftr-332	3713	15	circumstances.‖	circumstances.‖	NOUN
ftr-332	3713	16	–	–	PUNCT
ftr-332	3713	17	j.	j.	PROPN
ftr-332	3713	18	harvie	harvie	PROPN
ftr-332	3713	19	wilkinson	wilkinson	PROPN
ftr-332	3713	20	iii	iii	PROPN
ftr-332	3713	21	.	.	PUNCT
ftr-332	3714	1	that	that	DET
ftr-332	3714	2	sentence	sentence	NOUN
ftr-332	3714	3	seems	seem	VERB
ftr-332	3714	4	uncharacteristic	uncharacteristic	ADJ
ftr-332	3714	5	from	from	ADP
ftr-332	3714	6	a	a	DET
ftr-332	3714	7	good	good	ADJ
ftr-332	3714	8	ol’	ol’	ADJ
ftr-332	3714	9	virginia	virginia	PROPN
ftr-332	3714	10	boy	boy	NOUN
ftr-332	3714	11	,	,	PUNCT
ftr-332	3714	12	but	but	CCONJ
ftr-332	3714	13	his	his	PRON
ftr-332	3714	14	birth	birth	NOUN
ftr-332	3714	15	certificate	certificate	NOUN
ftr-332	3714	16	shows	show	VERB
ftr-332	3714	17	he	he	PRON
ftr-332	3714	18	was	be	AUX
ftr-332	3714	19	born	bear	VERB
ftr-332	3714	20	in	in	ADP
ftr-332	3714	21	new	new	PROPN
ftr-332	3714	22	york	york	PROPN
ftr-332	3714	23	city	city	PROPN
ftr-332	3714	24	.	.	PUNCT
ftr-332	3715	1	r.h	r.h	PROPN
ftr-332	3715	2	.	.	PROPN
ftr-332	3715	3	donnelley	donnelley	PROPN
ftr-332	3715	4	corp	corp	PROPN
ftr-332	3716	1	.	.	PROPN
ftr-332	3716	2	v.	v.	PROPN
ftr-332	3716	3	united	united	PROPN
ftr-332	3716	4	states	states	PROPN
ftr-332	3716	5	,	,	PUNCT
ftr-332	3716	6	641	641	NUM
ftr-332	3716	7	f.3d	f.3d	NUM
ftr-332	3716	8	70	70	NUM
ftr-332	3716	9	(	(	PUNCT
ftr-332	3716	10	4th	4th	ADJ
ftr-332	3716	11	cir	cir	NOUN
ftr-332	3716	12	.	.	PUNCT
ftr-332	3717	1	3/31/11	3/31/11	NUM
ftr-332	3717	2	)	)	PUNCT
ftr-332	3717	3	.	.	PUNCT
ftr-332	3718	1	the	the	DET
ftr-332	3718	2	taxpayer	taxpayer	NOUN
ftr-332	3718	3	filed	file	VERB
ftr-332	3718	4	a	a	DET
ftr-332	3718	5	timely	timely	ADJ
ftr-332	3718	6	refund	refund	NOUN
ftr-332	3718	7	claim	claim	NOUN
ftr-332	3718	8	with	with	ADP
ftr-332	3718	9	respect	respect	NOUN
ftr-332	3718	10	to	to	ADP
ftr-332	3718	11	1991	1991	NUM
ftr-332	3718	12	and	and	CCONJ
ftr-332	3718	13	1992	1992	NUM
ftr-332	3718	14	resulting	result	VERB
ftr-332	3718	15	from	from	ADP
ftr-332	3718	16	carrying	carry	VERB
ftr-332	3718	17	back	back	ADP
ftr-332	3718	18	approximately	approximately	ADV
ftr-332	3718	19	$	$	SYM
ftr-332	3718	20	11	11	NUM
ftr-332	3718	21	million	million	NUM
ftr-332	3718	22	of	of	ADP
ftr-332	3718	23	excess	excess	ADJ
ftr-332	3718	24	credits	credit	NOUN
ftr-332	3718	25	from	from	ADP
ftr-332	3718	26	1994	1994	NUM
ftr-332	3718	27	.	.	PUNCT
ftr-332	3719	1	in	in	ADP
ftr-332	3719	2	response	response	NOUN
ftr-332	3719	3	the	the	DET
ftr-332	3719	4	irs	irs	PROPN
ftr-332	3719	5	conducted	conduct	VERB
ftr-332	3719	6	an	an	DET
ftr-332	3719	7	audit	audit	NOUN
ftr-332	3719	8	and	and	CCONJ
ftr-332	3719	9	disallowed	disallow	VERB
ftr-332	3719	10	a	a	DET
ftr-332	3719	11	large	large	ADJ
ftr-332	3719	12	deduction	deduction	NOUN
ftr-332	3719	13	for	for	ADP
ftr-332	3719	14	1994	1994	NUM
ftr-332	3719	15	and	and	CCONJ
ftr-332	3719	16	calculated	calculate	VERB
ftr-332	3719	17	a	a	DET
ftr-332	3719	18	$	$	SYM
ftr-332	3719	19	43	43	NUM
ftr-332	3719	20	million	million	NUM
ftr-332	3719	21	deficiency	deficiency	NOUN
ftr-332	3719	22	for	for	ADP
ftr-332	3719	23	1994	1994	NUM
ftr-332	3719	24	,	,	PUNCT
ftr-332	3719	25	which	which	PRON
ftr-332	3719	26	was	be	AUX
ftr-332	3719	27	not	not	PART
ftr-332	3719	28	assessed	assess	VERB
ftr-332	3719	29	because	because	SCONJ
ftr-332	3719	30	1994	1994	NUM
ftr-332	3719	31	was	be	AUX
ftr-332	3719	32	a	a	DET
ftr-332	3719	33	closed	closed	ADJ
ftr-332	3719	34	year	year	NOUN
ftr-332	3719	35	,	,	PUNCT
ftr-332	3719	36	the	the	DET
ftr-332	3719	37	taxpayer	taxpayer	NOUN
ftr-332	3719	38	having	having	AUX
ftr-332	3719	39	filed	file	VERB
ftr-332	3719	40	its	its	PRON
ftr-332	3719	41	refund	refund	NOUN
ftr-332	3719	42	claim	claim	NOUN
ftr-332	3719	43	two	two	NUM
ftr-332	3719	44	days	day	NOUN
ftr-332	3719	45	before	before	SCONJ
ftr-332	3719	46	the	the	DET
ftr-332	3719	47	statute	statute	NOUN
ftr-332	3719	48	of	of	ADP
ftr-332	3719	49	limitations	limitation	NOUN
ftr-332	3719	50	expired	expire	VERB
ftr-332	3719	51	.	.	PUNCT
ftr-332	3720	1	based	base	VERB
ftr-332	3720	2	on	on	ADP
ftr-332	3720	3	this	this	DET
ftr-332	3720	4	recalculation	recalculation	NOUN
ftr-332	3720	5	,	,	PUNCT
ftr-332	3720	6	the	the	DET
ftr-332	3720	7	irs	irs	PROPN
ftr-332	3720	8	determined	determine	VERB
ftr-332	3720	9	that	that	SCONJ
ftr-332	3720	10	all	all	PRON
ftr-332	3720	11	of	of	ADP
ftr-332	3720	12	the	the	DET
ftr-332	3720	13	credits	credit	NOUN
ftr-332	3720	14	had	have	AUX
ftr-332	3720	15	been	be	AUX
ftr-332	3720	16	used	use	VERB
ftr-332	3720	17	in	in	ADP
ftr-332	3720	18	1994	1994	NUM
ftr-332	3720	19	,	,	PUNCT
ftr-332	3720	20	and	and	CCONJ
ftr-332	3720	21	none	none	NOUN
ftr-332	3720	22	could	could	AUX
ftr-332	3720	23	be	be	AUX
ftr-332	3720	24	carried	carry	VERB
ftr-332	3720	25	back	back	ADV
ftr-332	3720	26	.	.	PUNCT
ftr-332	3721	1	the	the	DET
ftr-332	3721	2	court	court	NOUN
ftr-332	3721	3	of	of	ADP
ftr-332	3721	4	appeals	appeals	PROPN
ftr-332	3721	5	(	(	PUNCT
ftr-332	3721	6	judge	judge	PROPN
ftr-332	3721	7	wilkinson	wilkinson	PROPN
ftr-332	3721	8	)	)	PUNCT
ftr-332	3721	9	upheld	uphold	VERB
ftr-332	3721	10	the	the	DET
ftr-332	3721	11	irs‘s	irs‘s	NOUN
ftr-332	3721	12	determination	determination	NOUN
ftr-332	3721	13	,	,	PUNCT
ftr-332	3721	14	applying	apply	VERB
ftr-332	3721	15	the	the	DET
ftr-332	3721	16	rule	rule	NOUN
ftr-332	3721	17	of	of	ADP
ftr-332	3721	18	lewis	lewis	PROPN
ftr-332	3721	19	v.	v.	PROPN
ftr-332	3721	20	reynolds	reynolds	PROPN
ftr-332	3721	21	,	,	PUNCT
ftr-332	3721	22	284	284	NUM
ftr-332	3721	23	u.s	u.s	PROPN
ftr-332	3721	24	.	.	PROPN
ftr-332	3721	25	281	281	NUM
ftr-332	3721	26	(	(	PUNCT
ftr-332	3721	27	1932	1932	NUM
ftr-332	3721	28	)	)	PUNCT
ftr-332	3721	29	.	.	PUNCT
ftr-332	3722	1	the	the	DET
ftr-332	3722	2	court	court	NOUN
ftr-332	3722	3	observed	observe	VERB
ftr-332	3722	4	as	as	SCONJ
ftr-332	3722	5	follows	follow	VERB
ftr-332	3722	6	.	.	PUNCT
ftr-332	3723	1	366	366	NUM
ftr-332	3723	2	florida	florida	PROPN
ftr-332	3723	3	tax	tax	NOUN
ftr-332	3723	4	review	review	NOUN
ftr-332	3723	5	[	[	X
ftr-332	3723	6	vol	vol	NOUN
ftr-332	3723	7	.	.	PUNCT
ftr-332	3724	1	12:5	12:5	NUM
ftr-332	3724	2	...	...	PUNCT
ftr-332	3724	3	donnelley	donnelley	PROPN
ftr-332	3724	4	was	be	AUX
ftr-332	3724	5	not	not	PART
ftr-332	3724	6	content	content	ADJ
ftr-332	3724	7	merely	merely	ADV
ftr-332	3724	8	to	to	PART
ftr-332	3724	9	escape	escape	VERB
ftr-332	3724	10	from	from	ADP
ftr-332	3724	11	its	its	PRON
ftr-332	3724	12	tax	tax	NOUN
ftr-332	3724	13	liability	liability	NOUN
ftr-332	3724	14	in	in	ADP
ftr-332	3724	15	the	the	DET
ftr-332	3724	16	first	first	ADJ
ftr-332	3724	17	instance	instance	NOUN
ftr-332	3724	18	.	.	PUNCT
ftr-332	3725	1	it	it	PRON
ftr-332	3725	2	filed	file	VERB
ftr-332	3725	3	a	a	DET
ftr-332	3725	4	refund	refund	NOUN
ftr-332	3725	5	claim	claim	NOUN
ftr-332	3725	6	two	two	NUM
ftr-332	3725	7	days	day	NOUN
ftr-332	3725	8	before	before	SCONJ
ftr-332	3725	9	the	the	DET
ftr-332	3725	10	statute	statute	NOUN
ftr-332	3725	11	of	of	ADP
ftr-332	3725	12	limitations	limitation	NOUN
ftr-332	3725	13	for	for	ADP
ftr-332	3725	14	the	the	DET
ftr-332	3725	15	assessment	assessment	NOUN
ftr-332	3725	16	of	of	ADP
ftr-332	3725	17	1994	1994	NUM
ftr-332	3725	18	taxes	taxis	NOUN
ftr-332	3725	19	expired	expire	VERB
ftr-332	3725	20	,	,	PUNCT
ftr-332	3725	21	presumably	presumably	ADV
ftr-332	3725	22	counting	count	VERB
ftr-332	3725	23	on	on	ADP
ftr-332	3725	24	the	the	DET
ftr-332	3725	25	fact	fact	NOUN
ftr-332	3725	26	that	that	SCONJ
ftr-332	3725	27	the	the	DET
ftr-332	3725	28	irs	irs	PROPN
ftr-332	3725	29	could	could	AUX
ftr-332	3725	30	not	not	PART
ftr-332	3725	31	investigate	investigate	VERB
ftr-332	3725	32	any	any	DET
ftr-332	3725	33	underpayment	underpayment	NOUN
ftr-332	3725	34	in	in	ADP
ftr-332	3725	35	time	time	NOUN
ftr-332	3725	36	to	to	PART
ftr-332	3725	37	collect	collect	VERB
ftr-332	3725	38	it	it	PRON
ftr-332	3725	39	.	.	PUNCT
ftr-332	3726	1	that	that	DET
ftr-332	3726	2	refund	refund	NOUN
ftr-332	3726	3	claim	claim	NOUN
ftr-332	3726	4	depended	depend	VERB
ftr-332	3726	5	on	on	ADP
ftr-332	3726	6	credits	credit	NOUN
ftr-332	3726	7	that	that	PRON
ftr-332	3726	8	could	could	AUX
ftr-332	3726	9	be	be	AUX
ftr-332	3726	10	carried	carry	VERB
ftr-332	3726	11	back	back	ADV
ftr-332	3726	12	only	only	ADV
ftr-332	3726	13	because	because	SCONJ
ftr-332	3726	14	donnelley	donnelley	PROPN
ftr-332	3726	15	had	have	AUX
ftr-332	3726	16	misreported	misreporte	VERB
ftr-332	3726	17	its	its	PRON
ftr-332	3726	18	taxes	taxis	NOUN
ftr-332	3726	19	in	in	ADP
ftr-332	3726	20	the	the	DET
ftr-332	3726	21	first	first	ADJ
ftr-332	3726	22	place	place	NOUN
ftr-332	3726	23	.	.	PUNCT
ftr-332	3727	1	it	it	PRON
ftr-332	3727	2	is	be	AUX
ftr-332	3727	3	true	true	ADJ
ftr-332	3727	4	that	that	SCONJ
ftr-332	3727	5	the	the	DET
ftr-332	3727	6	statute	statute	NOUN
ftr-332	3727	7	of	of	ADP
ftr-332	3727	8	limitations	limitation	NOUN
ftr-332	3727	9	may	may	AUX
ftr-332	3727	10	protect	protect	VERB
ftr-332	3727	11	donnelley	donnelley	PROPN
ftr-332	3727	12	from	from	ADP
ftr-332	3727	13	additional	additional	ADJ
ftr-332	3727	14	collection	collection	NOUN
ftr-332	3727	15	,	,	PUNCT
ftr-332	3727	16	but	but	CCONJ
ftr-332	3727	17	it	it	PRON
ftr-332	3727	18	does	do	AUX
ftr-332	3727	19	not	not	PART
ftr-332	3727	20	give	give	VERB
ftr-332	3727	21	donnelley	donnelley	NOUN
ftr-332	3727	22	license	license	NOUN
ftr-332	3727	23	to	to	PART
ftr-332	3727	24	claim	claim	VERB
ftr-332	3727	25	a	a	DET
ftr-332	3727	26	second	second	ADJ
ftr-332	3727	27	windfall	windfall	NOUN
ftr-332	3727	28	in	in	ADP
ftr-332	3727	29	the	the	DET
ftr-332	3727	30	form	form	NOUN
ftr-332	3727	31	of	of	ADP
ftr-332	3727	32	a	a	DET
ftr-332	3727	33	refund	refund	NOUN
ftr-332	3727	34	.	.	PUNCT
ftr-332	3728	1	to	to	PART
ftr-332	3728	2	claim	claim	VERB
ftr-332	3728	3	otherwise	otherwise	ADV
ftr-332	3728	4	is	be	AUX
ftr-332	3728	5	almost	almost	ADV
ftr-332	3728	6	beyond	beyond	ADP
ftr-332	3728	7	belief	belief	NOUN
ftr-332	3728	8	.	.	PUNCT
ftr-332	3729	1			PUNCT
ftr-332	3730	1	the	the	DET
ftr-332	3730	2	court	court	NOUN
ftr-332	3730	3	then	then	ADV
ftr-332	3730	4	concluded	conclude	VERB
ftr-332	3730	5	by	by	ADP
ftr-332	3730	6	stating	state	VERB
ftr-332	3730	7	:	:	PUNCT
ftr-332	3730	8	no	no	DET
ftr-332	3730	9	one	one	NOUN
ftr-332	3730	10	is	be	AUX
ftr-332	3730	11	entitled	entitle	VERB
ftr-332	3730	12	a	a	DET
ftr-332	3730	13	refund	refund	NOUN
ftr-332	3730	14	who	who	PRON
ftr-332	3730	15	has	have	AUX
ftr-332	3730	16	not	not	PART
ftr-332	3730	17	actually	actually	ADV
ftr-332	3730	18	overpaid	overpay	VERB
ftr-332	3730	19	his	his	PRON
ftr-332	3730	20	taxes	taxis	NOUN
ftr-332	3730	21	.	.	PUNCT
ftr-332	3731	1	this	this	DET
ftr-332	3731	2	axiomatic	axiomatic	ADJ
ftr-332	3731	3	observation	observation	NOUN
ftr-332	3731	4	,	,	PUNCT
ftr-332	3731	5	made	make	VERB
ftr-332	3731	6	first	first	ADV
ftr-332	3731	7	by	by	ADP
ftr-332	3731	8	the	the	DET
ftr-332	3731	9	supreme	supreme	PROPN
ftr-332	3731	10	court	court	PROPN
ftr-332	3731	11	in	in	ADP
ftr-332	3731	12	lewis	lewis	PROPN
ftr-332	3731	13	and	and	CCONJ
ftr-332	3731	14	recognized	recognize	VERB
ftr-332	3731	15	by	by	ADP
ftr-332	3731	16	this	this	DET
ftr-332	3731	17	circuit	circuit	NOUN
ftr-332	3731	18	in	in	ADP
ftr-332	3731	19	estate	estate	NOUN
ftr-332	3731	20	of	of	ADP
ftr-332	3731	21	michael	michael	PROPN
ftr-332	3732	1	[	[	X
ftr-332	3732	2	v.	v.	ADP
ftr-332	3732	3	lulo	lulo	NOUN
ftr-332	3732	4	,	,	PUNCT
ftr-332	3732	5	173	173	NUM
ftr-332	3732	6	f.3d	f.3d	NUM
ftr-332	3732	7	503	503	NUM
ftr-332	3732	8	(	(	PUNCT
ftr-332	3732	9	4th	4th	ADJ
ftr-332	3732	10	cir	cir	NOUN
ftr-332	3732	11	.	.	PROPN
ftr-332	3732	12	1999	1999	NUM
ftr-332	3732	13	)	)	PUNCT
ftr-332	3732	14	]	]	PUNCT
ftr-332	3732	15	,	,	PUNCT
ftr-332	3732	16	defeats	defeat	VERB
ftr-332	3732	17	this	this	PRON
ftr-332	3732	18	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3732	19	claim	claim	NOUN
ftr-332	3732	20	.	.	PUNCT
ftr-332	3733	1	here	here	ADV
ftr-332	3733	2	,	,	PUNCT
ftr-332	3733	3	donnelley	donnelley	PROPN
ftr-332	3733	4	has	have	AUX
ftr-332	3733	5	not	not	PART
ftr-332	3733	6	overpaid	overpay	VERB
ftr-332	3733	7	its	its	PRON
ftr-332	3733	8	taxes	taxis	NOUN
ftr-332	3733	9	,	,	PUNCT
ftr-332	3733	10	and	and	CCONJ
ftr-332	3733	11	we	we	PRON
ftr-332	3733	12	will	will	AUX
ftr-332	3733	13	not	not	PART
ftr-332	3733	14	allow	allow	VERB
ftr-332	3733	15	it	it	PRON
ftr-332	3733	16	to	to	PART
ftr-332	3733	17	reap	reap	VERB
ftr-332	3733	18	where	where	SCONJ
ftr-332	3733	19	it	it	PRON
ftr-332	3733	20	has	have	AUX
ftr-332	3733	21	not	not	PART
ftr-332	3733	22	sown	sow	VERB
ftr-332	3733	23	.	.	PUNCT
ftr-332	3733	24	a.	a.	NOUN
ftr-332	3734	1	although	although	SCONJ
ftr-332	3734	2	the	the	DET
ftr-332	3734	3	government	government	NOUN
ftr-332	3734	4	can	can	AUX
ftr-332	3734	5	assert	assert	VERB
ftr-332	3734	6	underpayments	underpayment	NOUN
ftr-332	3734	7	beyond	beyond	ADP
ftr-332	3734	8	the	the	DET
ftr-332	3734	9	period	period	NOUN
ftr-332	3734	10	of	of	ADP
ftr-332	3734	11	limitations	limitation	NOUN
ftr-332	3734	12	as	as	ADP
ftr-332	3734	13	a	a	DET
ftr-332	3734	14	defense	defense	NOUN
ftr-332	3734	15	in	in	ADP
ftr-332	3734	16	refund	refund	NOUN
ftr-332	3734	17	suits	suit	NOUN
ftr-332	3734	18	,	,	PUNCT
ftr-332	3734	19	taxpayers	taxpayer	NOUN
ftr-332	3734	20	can	can	AUX
ftr-332	3734	21	not	not	PART
ftr-332	3734	22	assert	assert	VERB
ftr-332	3734	23	overpayments	overpayment	NOUN
ftr-332	3734	24	beyond	beyond	ADP
ftr-332	3734	25	the	the	DET
ftr-332	3734	26	period	period	NOUN
ftr-332	3734	27	of	of	ADP
ftr-332	3734	28	limitations	limitation	NOUN
ftr-332	3734	29	on	on	ADP
ftr-332	3734	30	refunds	refund	NOUN
ftr-332	3734	31	as	as	ADP
ftr-332	3734	32	a	a	DET
ftr-332	3734	33	set	set	NOUN
ftr-332	3734	34	off	off	ADP
ftr-332	3734	35	against	against	ADP
ftr-332	3734	36	a	a	DET
ftr-332	3734	37	deficiency	deficiency	NOUN
ftr-332	3734	38	.	.	PUNCT
ftr-332	3735	1	brady	brady	PROPN
ftr-332	3735	2	v.	v.	PROPN
ftr-332	3735	3	commissioner	commissioner	PROPN
ftr-332	3735	4	,	,	PUNCT
ftr-332	3735	5	136	136	NUM
ftr-332	3735	6	t.c	t.c	PROPN
ftr-332	3735	7	.	.	PROPN
ftr-332	3735	8	422	422	NUM
ftr-332	3735	9	(	(	PUNCT
ftr-332	3735	10	4/28/11	4/28/11	NUM
ftr-332	3735	11	)	)	PUNCT
ftr-332	3735	12	.	.	PUNCT
ftr-332	3736	1	in	in	ADP
ftr-332	3736	2	reviewing	review	VERB
ftr-332	3736	3	a	a	DET
ftr-332	3736	4	cdp	cdp	NOUN
ftr-332	3736	5	determination	determination	NOUN
ftr-332	3736	6	,	,	PUNCT
ftr-332	3736	7	the	the	DET
ftr-332	3736	8	tax	tax	NOUN
ftr-332	3736	9	court	court	NOUN
ftr-332	3736	10	(	(	PUNCT
ftr-332	3736	11	judge	judge	PROPN
ftr-332	3736	12	ruwe	ruwe	PROPN
ftr-332	3736	13	)	)	PUNCT
ftr-332	3736	14	held	hold	VERB
ftr-332	3736	15	that	that	SCONJ
ftr-332	3736	16	alleged	allege	VERB
ftr-332	3736	17	overpayments	overpayment	NOUN
ftr-332	3736	18	in	in	ADP
ftr-332	3736	19	prior	prior	ADJ
ftr-332	3736	20	years	year	NOUN
ftr-332	3736	21	for	for	ADP
ftr-332	3736	22	which	which	PRON
ftr-332	3736	23	the	the	DET
ftr-332	3736	24	taxpayer	taxpayer	NOUN
ftr-332	3736	25	had	have	AUX
ftr-332	3736	26	filed	file	VERB
ftr-332	3736	27	timely	timely	ADJ
ftr-332	3736	28	refund	refund	NOUN
ftr-332	3736	29	claims	claim	NOUN
ftr-332	3736	30	,	,	PUNCT
ftr-332	3736	31	which	which	PRON
ftr-332	3736	32	were	be	AUX
ftr-332	3736	33	denied	deny	VERB
ftr-332	3736	34	and	and	CCONJ
ftr-332	3736	35	with	with	ADP
ftr-332	3736	36	respect	respect	NOUN
ftr-332	3736	37	to	to	ADP
ftr-332	3736	38	which	which	PRON
ftr-332	3736	39	the	the	DET
ftr-332	3736	40	taxpayer	taxpayer	NOUN
ftr-332	3736	41	had	have	AUX
ftr-332	3736	42	failed	fail	VERB
ftr-332	3736	43	to	to	PART
ftr-332	3736	44	file	file	VERB
ftr-332	3736	45	a	a	DET
ftr-332	3736	46	timely	timely	ADJ
ftr-332	3736	47	refund	refund	NOUN
ftr-332	3736	48	suit	suit	NOUN
ftr-332	3736	49	,	,	PUNCT
ftr-332	3736	50	could	could	AUX
ftr-332	3736	51	not	not	PART
ftr-332	3736	52	be	be	AUX
ftr-332	3736	53	taken	take	VERB
ftr-332	3736	54	into	into	ADP
ftr-332	3736	55	account	account	NOUN
ftr-332	3736	56	to	to	PART
ftr-332	3736	57	reduce	reduce	VERB
ftr-332	3736	58	his	his	PRON
ftr-332	3736	59	liability	liability	NOUN
ftr-332	3736	60	for	for	ADP
ftr-332	3736	61	the	the	DET
ftr-332	3736	62	year	year	NOUN
ftr-332	3736	63	in	in	ADP
ftr-332	3736	64	question	question	NOUN
ftr-332	3736	65	.	.	PUNCT
ftr-332	3737	1	3	3	X
ftr-332	3737	2	.	.	X
ftr-332	3737	3	mitigation	mitigation	NOUN
ftr-332	3737	4	of	of	ADP
ftr-332	3737	5	limitations	limitation	NOUN
ftr-332	3737	6	permitted	permit	VERB
ftr-332	3737	7	where	where	SCONJ
ftr-332	3737	8	taxpayer	taxpayer	NOUN
ftr-332	3737	9	was	be	AUX
ftr-332	3737	10	inconsistent	inconsistent	ADJ
ftr-332	3737	11	.	.	PUNCT
ftr-332	3738	1	anthony	anthony	PROPN
ftr-332	3738	2	v.	v.	PROPN
ftr-332	3738	3	commissioner	commissioner	PROPN
ftr-332	3738	4	,	,	PUNCT
ftr-332	3738	5	t.c	t.c	PROPN
ftr-332	3738	6	.	.	PROPN
ftr-332	3738	7	summ	summ	PROPN
ftr-332	3738	8	.	.	PUNCT
ftr-332	3739	1	op	op	NOUN
ftr-332	3739	2	.	.	PUNCT
ftr-332	3740	1	2011	2011	NUM
ftr-332	3740	2	-	-	SYM
ftr-332	3740	3	50	50	NUM
ftr-332	3740	4	(	(	PUNCT
ftr-332	3740	5	4/18/11	4/18/11	NOUN
ftr-332	3740	6	)	)	PUNCT
ftr-332	3740	7	.	.	PUNCT
ftr-332	3741	1	the	the	DET
ftr-332	3741	2	tax	tax	NOUN
ftr-332	3741	3	court	court	NOUN
ftr-332	3741	4	(	(	PUNCT
ftr-332	3741	5	judge	judge	NOUN
ftr-332	3741	6	swift	swift	PROPN
ftr-332	3741	7	)	)	PUNCT
ftr-332	3741	8	held	hold	VERB
ftr-332	3741	9	that	that	SCONJ
ftr-332	3741	10	a	a	DET
ftr-332	3741	11	taxpayer	taxpayer	NOUN
ftr-332	3741	12	who	who	PRON
ftr-332	3741	13	erroneously	erroneously	ADV
ftr-332	3741	14	overstated	overstate	VERB
ftr-332	3741	15	the	the	DET
ftr-332	3741	16	amount	amount	NOUN
ftr-332	3741	17	of	of	ADP
ftr-332	3741	18	her	her	PRON
ftr-332	3741	19	schedule	schedule	NOUN
ftr-332	3741	20	c	c	NOUN
ftr-332	3741	21	closing	close	VERB
ftr-332	3741	22	inventory	inventory	NOUN
ftr-332	3741	23	in	in	ADP
ftr-332	3741	24	the	the	DET
ftr-332	3741	25	2004	2004	NUM
ftr-332	3741	26	open	open	ADJ
ftr-332	3741	27	year	year	NOUN
ftr-332	3741	28	was	be	AUX
ftr-332	3741	29	behaving	behave	VERB
ftr-332	3741	30	inconsistently	inconsistently	ADV
ftr-332	3741	31	when	when	SCONJ
ftr-332	3741	32	she	she	PRON
ftr-332	3741	33	asserted	assert	VERB
ftr-332	3741	34	that	that	SCONJ
ftr-332	3741	35	the	the	DET
ftr-332	3741	36	overstated	overstate	VERB
ftr-332	3741	37	amount	amount	NOUN
ftr-332	3741	38	could	could	AUX
ftr-332	3741	39	nevertheless	nevertheless	ADV
ftr-332	3741	40	be	be	AUX
ftr-332	3741	41	used	use	VERB
ftr-332	3741	42	as	as	ADP
ftr-332	3741	43	her	her	PRON
ftr-332	3741	44	opening	open	VERB
ftr-332	3741	45	inventory	inventory	NOUN
ftr-332	3741	46	amount	amount	NOUN
ftr-332	3741	47	in	in	ADP
ftr-332	3741	48	the	the	DET
ftr-332	3741	49	2005	2005	NUM
ftr-332	3741	50	year	year	NOUN
ftr-332	3741	51	,	,	PUNCT
ftr-332	3741	52	which	which	PRON
ftr-332	3741	53	had	have	AUX
ftr-332	3741	54	been	be	AUX
ftr-332	3741	55	closed	close	VERB
ftr-332	3741	56	by	by	ADP
ftr-332	3741	57	the	the	DET
ftr-332	3741	58	statute	statute	NOUN
ftr-332	3741	59	of	of	ADP
ftr-332	3741	60	limitations	limitation	NOUN
ftr-332	3741	61	.	.	PUNCT
ftr-332	3742	1	the	the	DET
ftr-332	3742	2	irs	irs	PROPN
ftr-332	3742	3	permitted	permit	VERB
ftr-332	3742	4	her	she	PRON
ftr-332	3742	5	to	to	PART
ftr-332	3742	6	correct	correct	VERB
ftr-332	3742	7	the	the	DET
ftr-332	3742	8	overstatement	overstatement	NOUN
ftr-332	3742	9	for	for	ADP
ftr-332	3742	10	2004	2004	NUM
ftr-332	3742	11	as	as	ADP
ftr-332	3742	12	part	part	NOUN
ftr-332	3742	13	of	of	ADP
ftr-332	3742	14	a	a	DET
ftr-332	3742	15	stipulated	stipulate	VERB
ftr-332	3742	16	decision	decision	NOUN
ftr-332	3742	17	entered	enter	VERB
ftr-332	3742	18	on	on	ADP
ftr-332	3742	19	12/31/09	12/31/09	PROPN
ftr-332	3742	20	.	.	PUNCT
ftr-332	3743	1	in	in	ADP
ftr-332	3743	2	a	a	DET
ftr-332	3743	3	classic	classic	ADJ
ftr-332	3743	4	mitigation	mitigation	NOUN
ftr-332	3743	5	of	of	ADP
ftr-332	3743	6	limitations	limitation	NOUN
ftr-332	3743	7	scenario	scenario	NOUN
ftr-332	3743	8	under	under	ADP
ftr-332	3743	9	§	§	PROPN
ftr-332	3743	10	§	§	PROPN
ftr-332	3743	11	1311	1311	NUM
ftr-332	3743	12	-	-	SYM
ftr-332	3743	13	1314	1314	NUM
ftr-332	3743	14	,	,	PUNCT
ftr-332	3743	15	the	the	DET
ftr-332	3743	16	deficiency	deficiency	NOUN
ftr-332	3743	17	asserted	assert	VERB
ftr-332	3743	18	by	by	ADP
ftr-332	3743	19	the	the	DET
ftr-332	3743	20	irs	irs	PROPN
ftr-332	3743	21	on	on	ADP
ftr-332	3743	22	1/7/10	1/7/10	NUM
ftr-332	3743	23	based	base	VERB
ftr-332	3743	24	on	on	ADP
ftr-332	3743	25	the	the	DET
ftr-332	3743	26	corrected	correct	VERB
ftr-332	3743	27	opening	open	VERB
ftr-332	3743	28	inventory	inventory	NOUN
ftr-332	3743	29	amount	amount	NOUN
ftr-332	3743	30	for	for	ADP
ftr-332	3743	31	the	the	DET
ftr-332	3743	32	otherwise	otherwise	ADV
ftr-332	3743	33	closed	close	VERB
ftr-332	3743	34	2005	2005	NUM
ftr-332	3743	35	year	year	NOUN
ftr-332	3743	36	was	be	AUX
ftr-332	3743	37	upheld	uphold	VERB
ftr-332	3743	38	.	.	PUNCT
ftr-332	3744	1	2012	2012	NUM
ftr-332	3744	2	]	]	PUNCT
ftr-332	3744	3	recent	recent	ADJ
ftr-332	3744	4	developments	development	NOUN
ftr-332	3744	5	in	in	ADP
ftr-332	3744	6	federal	federal	ADJ
ftr-332	3744	7	income	income	NOUN
ftr-332	3744	8	taxation	taxation	NOUN
ftr-332	3744	9	367	367	NUM
ftr-332	3744	10	4	4	NUM
ftr-332	3744	11	.	.	PUNCT
ftr-332	3745	1	a	a	DET
ftr-332	3745	2	durable	durable	ADJ
ftr-332	3745	3	power	power	NOUN
ftr-332	3745	4	of	of	ADP
ftr-332	3745	5	attorney	attorney	NOUN
ftr-332	3745	6	is	be	AUX
ftr-332	3745	7	a	a	DET
ftr-332	3745	8	good	good	ADJ
ftr-332	3745	9	thing	thing	NOUN
ftr-332	3745	10	,	,	PUNCT
ftr-332	3745	11	right	right	ADJ
ftr-332	3745	12	?	?	PUNCT
ftr-332	3746	1	not	not	PART
ftr-332	3746	2	when	when	SCONJ
ftr-332	3746	3	§	§	PROPN
ftr-332	3746	4	6511(h	6511(h	AUX
ftr-332	3746	5	)	)	PUNCT
ftr-332	3746	6	is	be	AUX
ftr-332	3746	7	in	in	ADP
ftr-332	3746	8	play	play	NOUN
ftr-332	3746	9	.	.	PUNCT
ftr-332	3747	1	platt	platt	PROPN
ftr-332	3747	2	v.	v.	PROPN
ftr-332	3747	3	united	united	PROPN
ftr-332	3747	4	states	states	PROPN
ftr-332	3747	5	,	,	PUNCT
ftr-332	3747	6	99	99	NUM
ftr-332	3747	7	fed	feed	VERB
ftr-332	3747	8	.	.	PUNCT
ftr-332	3748	1	cl	cl	NOUN
ftr-332	3748	2	.	.	PUNCT
ftr-332	3749	1	634	634	NUM
ftr-332	3749	2	(	(	PUNCT
ftr-332	3749	3	8/19/11	8/19/11	PROPN
ftr-332	3749	4	)	)	PUNCT
ftr-332	3749	5	.	.	PUNCT
ftr-332	3750	1	the	the	DET
ftr-332	3750	2	taxpayer	taxpayer	NOUN
ftr-332	3750	3	,	,	PUNCT
ftr-332	3750	4	who	who	PRON
ftr-332	3750	5	suffered	suffer	VERB
ftr-332	3750	6	from	from	ADP
ftr-332	3750	7	dementia	dementia	NOUN
ftr-332	3750	8	and	and	CCONJ
ftr-332	3750	9	not	not	PART
ftr-332	3750	10	able	able	ADJ
ftr-332	3750	11	herself	herself	PRON
ftr-332	3750	12	to	to	PART
ftr-332	3750	13	manage	manage	VERB
ftr-332	3750	14	her	her	PRON
ftr-332	3750	15	financial	financial	ADJ
ftr-332	3750	16	affairs	affair	NOUN
ftr-332	3750	17	,	,	PUNCT
ftr-332	3750	18	filed	file	VERB
ftr-332	3750	19	a	a	DET
ftr-332	3750	20	refund	refund	NOUN
ftr-332	3750	21	claim	claim	NOUN
ftr-332	3750	22	more	more	ADJ
ftr-332	3750	23	than	than	ADP
ftr-332	3750	24	three	three	NUM
ftr-332	3750	25	years	year	NOUN
ftr-332	3750	26	after	after	ADP
ftr-332	3750	27	paying	pay	VERB
ftr-332	3750	28	the	the	DET
ftr-332	3750	29	tax	tax	NOUN
ftr-332	3750	30	.	.	PUNCT
ftr-332	3751	1	section	section	PROPN
ftr-332	3751	2	6511(h	6511(h	PART
ftr-332	3751	3	)	)	PUNCT
ftr-332	3751	4	tolls	toll	VERB
ftr-332	3751	5	the	the	DET
ftr-332	3751	6	statute	statute	NOUN
ftr-332	3751	7	of	of	ADP
ftr-332	3751	8	limitations	limitation	NOUN
ftr-332	3751	9	on	on	ADP
ftr-332	3751	10	filing	file	VERB
ftr-332	3751	11	refund	refund	NOUN
ftr-332	3751	12	claims	claim	NOUN
ftr-332	3751	13	for	for	ADP
ftr-332	3751	14	any	any	DET
ftr-332	3751	15	period	period	NOUN
ftr-332	3751	16	that	that	PRON
ftr-332	3751	17	the	the	DET
ftr-332	3751	18	taxpayer	taxpayer	NOUN
ftr-332	3751	19	is	be	AUX
ftr-332	3751	20	unable	unable	ADJ
ftr-332	3751	21	to	to	PART
ftr-332	3751	22	manage	manage	VERB
ftr-332	3751	23	his	his	PRON
ftr-332	3751	24	financial	financial	ADJ
ftr-332	3751	25	affairs	affair	NOUN
ftr-332	3751	26	by	by	ADP
ftr-332	3751	27	reason	reason	NOUN
ftr-332	3751	28	of	of	ADP
ftr-332	3751	29	a	a	DET
ftr-332	3751	30	medically	medically	ADV
ftr-332	3751	31	determined	determine	VERB
ftr-332	3751	32	physical	physical	ADJ
ftr-332	3751	33	or	or	CCONJ
ftr-332	3751	34	mental	mental	ADJ
ftr-332	3751	35	impairment	impairment	NOUN
ftr-332	3751	36	that	that	PRON
ftr-332	3751	37	will	will	AUX
ftr-332	3751	38	result	result	VERB
ftr-332	3751	39	in	in	ADP
ftr-332	3751	40	death	death	NOUN
ftr-332	3751	41	or	or	CCONJ
ftr-332	3751	42	that	that	PRON
ftr-332	3751	43	has	have	AUX
ftr-332	3751	44	lasted	last	VERB
ftr-332	3751	45	or	or	CCONJ
ftr-332	3751	46	can	can	AUX
ftr-332	3751	47	be	be	AUX
ftr-332	3751	48	expected	expect	VERB
ftr-332	3751	49	to	to	PART
ftr-332	3751	50	last	last	VERB
ftr-332	3751	51	at	at	ADV
ftr-332	3751	52	least	least	ADJ
ftr-332	3751	53	twelve	twelve	NUM
ftr-332	3751	54	months	month	NOUN
ftr-332	3751	55	.	.	PUNCT
ftr-332	3752	1	the	the	DET
ftr-332	3752	2	statute	statute	NOUN
ftr-332	3752	3	is	be	AUX
ftr-332	3752	4	not	not	PART
ftr-332	3752	5	tolled	toll	VERB
ftr-332	3752	6	,	,	PUNCT
ftr-332	3752	7	however	however	ADV
ftr-332	3752	8	,	,	PUNCT
ftr-332	3752	9	if	if	SCONJ
ftr-332	3752	10	another	another	DET
ftr-332	3752	11	person	person	NOUN
ftr-332	3752	12	is	be	AUX
ftr-332	3752	13	authorized	authorize	VERB
ftr-332	3752	14	to	to	PART
ftr-332	3752	15	manage	manage	VERB
ftr-332	3752	16	the	the	DET
ftr-332	3752	17	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3752	18	financial	financial	ADJ
ftr-332	3752	19	affairs	affair	NOUN
ftr-332	3752	20	.	.	PUNCT
ftr-332	3753	1	the	the	DET
ftr-332	3753	2	court	court	NOUN
ftr-332	3753	3	held	hold	VERB
ftr-332	3753	4	that	that	SCONJ
ftr-332	3753	5	the	the	DET
ftr-332	3753	6	taxpayer	taxpayer	NOUN
ftr-332	3753	7	was	be	AUX
ftr-332	3753	8	not	not	PART
ftr-332	3753	9	entitled	entitle	VERB
ftr-332	3753	10	to	to	ADP
ftr-332	3753	11	§	§	PROPN
ftr-332	3753	12	6511(h	6511(h	PART
ftr-332	3753	13	)	)	PUNCT
ftr-332	3753	14	relief	relief	NOUN
ftr-332	3753	15	,	,	PUNCT
ftr-332	3753	16	because	because	SCONJ
ftr-332	3753	17	her	her	PRON
ftr-332	3753	18	son	son	NOUN
ftr-332	3753	19	had	have	VERB
ftr-332	3753	20	authority	authority	NOUN
ftr-332	3753	21	under	under	ADP
ftr-332	3753	22	a	a	DET
ftr-332	3753	23	durable	durable	ADJ
ftr-332	3753	24	power	power	NOUN
ftr-332	3753	25	of	of	ADP
ftr-332	3753	26	attorney	attorney	NOUN
ftr-332	3753	27	to	to	PART
ftr-332	3753	28	act	act	VERB
ftr-332	3753	29	on	on	ADP
ftr-332	3753	30	her	her	PRON
ftr-332	3753	31	behalf	behalf	NOUN
ftr-332	3753	32	on	on	ADP
ftr-332	3753	33	financial	financial	ADJ
ftr-332	3753	34	matters	matter	NOUN
ftr-332	3753	35	.	.	PUNCT
ftr-332	3754	1	f.	f.	PROPN
ftr-332	3754	2	liens	lien	NOUN
ftr-332	3754	3	and	and	CCONJ
ftr-332	3754	4	collections	collection	NOUN
ftr-332	3754	5	1	1	NUM
ftr-332	3754	6	.	.	PUNCT
ftr-332	3755	1	the	the	DET
ftr-332	3755	2	irs	irs	PROPN
ftr-332	3755	3	has	have	VERB
ftr-332	3755	4	an	an	DET
ftr-332	3755	5	obligation	obligation	NOUN
ftr-332	3755	6	to	to	PART
ftr-332	3755	7	cooperate	cooperate	VERB
ftr-332	3755	8	with	with	ADP
ftr-332	3755	9	taxpayers	taxpayer	NOUN
ftr-332	3755	10	too	too	ADV
ftr-332	3755	11	.	.	PUNCT
ftr-332	3756	1	azzari	azzari	PROPN
ftr-332	3756	2	v.	v.	PROPN
ftr-332	3756	3	commissioner	commissioner	PROPN
ftr-332	3756	4	,	,	PUNCT
ftr-332	3756	5	136	136	NUM
ftr-332	3756	6	t.c	t.c	PROPN
ftr-332	3756	7	.	.	PROPN
ftr-332	3756	8	178	178	NUM
ftr-332	3756	9	(	(	PUNCT
ftr-332	3756	10	2/24/11	2/24/11	NUM
ftr-332	3756	11	)	)	PUNCT
ftr-332	3756	12	.	.	PUNCT
ftr-332	3757	1	in	in	ADP
ftr-332	3757	2	a	a	DET
ftr-332	3757	3	cdp	cdp	NOUN
ftr-332	3757	4	proceeding	proceed	VERB
ftr-332	3757	5	the	the	DET
ftr-332	3757	6	taxpayer	taxpayer	NOUN
ftr-332	3757	7	requested	request	VERB
ftr-332	3757	8	the	the	DET
ftr-332	3757	9	irs	irs	PROPN
ftr-332	3757	10	to	to	PART
ftr-332	3757	11	subordinate	subordinate	VERB
ftr-332	3757	12	its	its	PRON
ftr-332	3757	13	tax	tax	NOUN
ftr-332	3757	14	lien	lien	NOUN
ftr-332	3757	15	for	for	ADP
ftr-332	3757	16	unpaid	unpaid	ADJ
ftr-332	3757	17	employment	employment	NOUN
ftr-332	3757	18	taxes	taxis	NOUN
ftr-332	3757	19	to	to	ADP
ftr-332	3757	20	the	the	DET
ftr-332	3757	21	third	third	ADJ
ftr-332	3757	22	-	-	PUNCT
ftr-332	3757	23	party	party	NOUN
ftr-332	3757	24	lender	lender	NOUN
ftr-332	3757	25	that	that	PRON
ftr-332	3757	26	was	be	AUX
ftr-332	3757	27	lending	lend	VERB
ftr-332	3757	28	the	the	DET
ftr-332	3757	29	taxpayer	taxpayer	NOUN
ftr-332	3757	30	funds	fund	NOUN
ftr-332	3757	31	to	to	PART
ftr-332	3757	32	pay	pay	VERB
ftr-332	3757	33	current	current	ADJ
ftr-332	3757	34	employment	employment	NOUN
ftr-332	3757	35	taxes	taxis	NOUN
ftr-332	3757	36	and	and	CCONJ
ftr-332	3757	37	to	to	PART
ftr-332	3757	38	enter	enter	VERB
ftr-332	3757	39	into	into	ADP
ftr-332	3757	40	an	an	DET
ftr-332	3757	41	installment	installment	NOUN
ftr-332	3757	42	agreement	agreement	NOUN
ftr-332	3757	43	with	with	ADP
ftr-332	3757	44	respect	respect	NOUN
ftr-332	3757	45	to	to	ADP
ftr-332	3757	46	the	the	DET
ftr-332	3757	47	back	back	ADJ
ftr-332	3757	48	taxes	taxis	NOUN
ftr-332	3757	49	.	.	PUNCT
ftr-332	3758	1	in	in	ADP
ftr-332	3758	2	reviewing	review	VERB
ftr-332	3758	3	the	the	DET
ftr-332	3758	4	irs‘s	irs‘s	NOUN
ftr-332	3758	5	determination	determination	NOUN
ftr-332	3758	6	not	not	PART
ftr-332	3758	7	to	to	PART
ftr-332	3758	8	grant	grant	VERB
ftr-332	3758	9	cdp	cdp	NOUN
ftr-332	3758	10	relief	relief	NOUN
ftr-332	3758	11	,	,	PUNCT
ftr-332	3758	12	the	the	DET
ftr-332	3758	13	tax	tax	NOUN
ftr-332	3758	14	court	court	NOUN
ftr-332	3758	15	(	(	PUNCT
ftr-332	3758	16	judge	judge	PROPN
ftr-332	3758	17	wells	wells	PROPN
ftr-332	3758	18	)	)	PUNCT
ftr-332	3758	19	held	hold	VERB
ftr-332	3758	20	that	that	SCONJ
ftr-332	3758	21	the	the	DET
ftr-332	3758	22	appeals	appeal	NOUN
ftr-332	3758	23	office	office	NOUN
ftr-332	3758	24	had	have	AUX
ftr-332	3758	25	abused	abuse	VERB
ftr-332	3758	26	its	its	PRON
ftr-332	3758	27	discretion	discretion	NOUN
ftr-332	3758	28	because	because	SCONJ
ftr-332	3758	29	it	it	PRON
ftr-332	3758	30	had	have	AUX
ftr-332	3758	31	misinterpreted	misinterpret	VERB
ftr-332	3758	32	§	§	PROPN
ftr-332	3758	33	6323(c	6323(c	NUM
ftr-332	3758	34	)	)	PUNCT
ftr-332	3758	35	and	and	CCONJ
ftr-332	3758	36	the	the	DET
ftr-332	3758	37	regulations	regulation	NOUN
ftr-332	3758	38	thereunder	thereunder	NOUN
ftr-332	3758	39	(	(	PUNCT
ftr-332	3758	40	governing	govern	VERB
ftr-332	3758	41	the	the	DET
ftr-332	3758	42	priority	priority	NOUN
ftr-332	3758	43	of	of	ADP
ftr-332	3758	44	liens	lien	NOUN
ftr-332	3758	45	in	in	ADP
ftr-332	3758	46	certain	certain	ADJ
ftr-332	3758	47	commercial	commercial	ADJ
ftr-332	3758	48	financing	financing	NOUN
ftr-332	3758	49	arrangements	arrangement	NOUN
ftr-332	3758	50	)	)	PUNCT
ftr-332	3758	51	.	.	PUNCT
ftr-332	3759	1	―although	―although	NOUN
ftr-332	3759	2	the	the	DET
ftr-332	3759	3	commissioner‘s	commissioner‘s	NOUN
ftr-332	3759	4	appeals	appeal	NOUN
ftr-332	3759	5	office	office	NOUN
ftr-332	3759	6	has	have	VERB
ftr-332	3759	7	discretion	discretion	NOUN
ftr-332	3759	8	under	under	ADP
ftr-332	3759	9	§	§	PROPN
ftr-332	3759	10	6325(d	6325(d	NOUN
ftr-332	3759	11	)	)	PUNCT
ftr-332	3759	12	to	to	PART
ftr-332	3759	13	determine	determine	VERB
ftr-332	3759	14	whether	whether	SCONJ
ftr-332	3759	15	it	it	PRON
ftr-332	3759	16	is	be	AUX
ftr-332	3759	17	in	in	ADP
ftr-332	3759	18	the	the	DET
ftr-332	3759	19	government‘s	government‘s	NOUN
ftr-332	3759	20	interest	interest	NOUN
ftr-332	3759	21	to	to	PART
ftr-332	3759	22	subordinate	subordinate	VERB
ftr-332	3759	23	a	a	DET
ftr-332	3759	24	federal	federal	ADJ
ftr-332	3759	25	tax	tax	NOUN
ftr-332	3759	26	lien	lien	NOUN
ftr-332	3759	27	,	,	PUNCT
ftr-332	3759	28	it	it	PRON
ftr-332	3759	29	appears	appear	VERB
ftr-332	3759	30	that	that	SCONJ
ftr-332	3759	31	mr	mr	PROPN
ftr-332	3759	32	.	.	PROPN
ftr-332	3759	33	lee‘s	lee‘s	PROPN
ftr-332	3759	34	refusal	refusal	NOUN
ftr-332	3759	35	to	to	PART
ftr-332	3759	36	consider	consider	VERB
ftr-332	3759	37	petitioner‘s	petitioner‘s	PRON
ftr-332	3759	38	request	request	NOUN
ftr-332	3759	39	to	to	PART
ftr-332	3759	40	subordinate	subordinate	VERB
ftr-332	3759	41	the	the	DET
ftr-332	3759	42	lien	lien	NOUN
ftr-332	3759	43	was	be	AUX
ftr-332	3759	44	based	base	VERB
ftr-332	3759	45	on	on	ADP
ftr-332	3759	46	an	an	DET
ftr-332	3759	47	error	error	NOUN
ftr-332	3759	48	of	of	ADP
ftr-332	3759	49	law	law	NOUN
ftr-332	3759	50	.	.	PUNCT
ftr-332	3760	1	to	to	ADP
ftr-332	3760	2	the	the	DET
ftr-332	3760	3	extent	extent	NOUN
ftr-332	3760	4	it	it	PRON
ftr-332	3760	5	was	be	AUX
ftr-332	3760	6	based	base	VERB
ftr-332	3760	7	upon	upon	SCONJ
ftr-332	3760	8	an	an	DET
ftr-332	3760	9	error	error	NOUN
ftr-332	3760	10	of	of	ADP
ftr-332	3760	11	law	law	NOUN
ftr-332	3760	12	,	,	PUNCT
ftr-332	3760	13	his	his	PRON
ftr-332	3760	14	determination	determination	NOUN
ftr-332	3760	15	constitutes	constitute	VERB
ftr-332	3760	16	an	an	DET
ftr-332	3760	17	abuse	abuse	NOUN
ftr-332	3760	18	of	of	ADP
ftr-332	3760	19	discretion.‖	discretion.‖	NOUN
ftr-332	3760	20	furthermore	furthermore	ADV
ftr-332	3760	21	,	,	PUNCT
ftr-332	3760	22	the	the	DET
ftr-332	3760	23	refusal	refusal	NOUN
ftr-332	3760	24	to	to	PART
ftr-332	3760	25	consider	consider	VERB
ftr-332	3760	26	the	the	DET
ftr-332	3760	27	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3760	28	request	request	NOUN
ftr-332	3760	29	for	for	ADP
ftr-332	3760	30	an	an	DET
ftr-332	3760	31	installment	installment	NOUN
ftr-332	3760	32	agreement	agreement	NOUN
ftr-332	3760	33	also	also	ADV
ftr-332	3760	34	was	be	AUX
ftr-332	3760	35	an	an	DET
ftr-332	3760	36	abuse	abuse	NOUN
ftr-332	3760	37	of	of	ADP
ftr-332	3760	38	discretion	discretion	NOUN
ftr-332	3760	39	.	.	PUNCT
ftr-332	3761	1	although	although	SCONJ
ftr-332	3761	2	the	the	DET
ftr-332	3761	3	irs‘s	irs‘s	NOUN
ftr-332	3761	4	refusal	refusal	NOUN
ftr-332	3761	5	to	to	PART
ftr-332	3761	6	consider	consider	VERB
ftr-332	3761	7	an	an	DET
ftr-332	3761	8	installment	installment	NOUN
ftr-332	3761	9	agreement	agreement	NOUN
ftr-332	3761	10	when	when	SCONJ
ftr-332	3761	11	the	the	DET
ftr-332	3761	12	taxpayer	taxpayer	NOUN
ftr-332	3761	13	is	be	AUX
ftr-332	3761	14	not	not	PART
ftr-332	3761	15	satisfying	satisfy	VERB
ftr-332	3761	16	current	current	ADJ
ftr-332	3761	17	obligations	obligation	NOUN
ftr-332	3761	18	is	be	AUX
ftr-332	3761	19	not	not	PART
ftr-332	3761	20	generally	generally	ADV
ftr-332	3761	21	an	an	DET
ftr-332	3761	22	abuse	abuse	NOUN
ftr-332	3761	23	of	of	ADP
ftr-332	3761	24	discretion	discretion	NOUN
ftr-332	3761	25	,	,	PUNCT
ftr-332	3761	26	in	in	ADP
ftr-332	3761	27	this	this	DET
ftr-332	3761	28	case	case	NOUN
ftr-332	3761	29	the	the	DET
ftr-332	3761	30	irs‘s	irs‘s	NOUN
ftr-332	3761	31	refusal	refusal	NOUN
ftr-332	3761	32	to	to	PART
ftr-332	3761	33	subordinate	subordinate	VERB
ftr-332	3761	34	it	it	PRON
ftr-332	3761	35	tax	tax	NOUN
ftr-332	3761	36	lien	lien	NOUN
ftr-332	3761	37	contributed	contribute	VERB
ftr-332	3761	38	to	to	ADP
ftr-332	3761	39	the	the	DET
ftr-332	3761	40	taxpayer	taxpayer	NOUN
ftr-332	3761	41	falling	fall	VERB
ftr-332	3761	42	behind	behind	ADV
ftr-332	3761	43	on	on	ADP
ftr-332	3761	44	current	current	ADJ
ftr-332	3761	45	employment	employment	NOUN
ftr-332	3761	46	tax	tax	NOUN
ftr-332	3761	47	payments	payment	NOUN
ftr-332	3761	48	,	,	PUNCT
ftr-332	3761	49	and	and	CCONJ
ftr-332	3761	50	the	the	DET
ftr-332	3761	51	taxpayer	taxpayer	NOUN
ftr-332	3761	52	was	be	AUX
ftr-332	3761	53	denied	deny	VERB
ftr-332	3761	54	a	a	DET
ftr-332	3761	55	chance	chance	NOUN
ftr-332	3761	56	to	to	PART
ftr-332	3761	57	become	become	VERB
ftr-332	3761	58	current	current	ADJ
ftr-332	3761	59	.	.	PUNCT
ftr-332	3762	1	2	2	NUM
ftr-332	3762	2	.	.	NOUN
ftr-332	3762	3	day	day	NOUN
ftr-332	3762	4	trading	trading	NOUN
ftr-332	3762	5	is	be	AUX
ftr-332	3762	6	dissipation	dissipation	NOUN
ftr-332	3762	7	of	of	ADP
ftr-332	3762	8	assets	asset	NOUN
ftr-332	3762	9	.	.	PUNCT
ftr-332	3763	1	well	well	INTJ
ftr-332	3763	2	,	,	PUNCT
ftr-332	3763	3	duh	duh	PROPN
ftr-332	3763	4	!	!	PROPN
ftr-332	3763	5	tucker	tucker	PROPN
ftr-332	3763	6	v.	v.	PROPN
ftr-332	3763	7	commissioner	commissioner	PROPN
ftr-332	3763	8	,	,	PUNCT
ftr-332	3763	9	t.c	t.c	PROPN
ftr-332	3763	10	.	.	PROPN
ftr-332	3763	11	memo	memo	NOUN
ftr-332	3763	12	.	.	PUNCT
ftr-332	3764	1	2011	2011	NUM
ftr-332	3764	2	-	-	SYM
ftr-332	3764	3	67	67	NUM
ftr-332	3764	4	(	(	PUNCT
ftr-332	3764	5	3/22/11	3/22/11	NUM
ftr-332	3764	6	)	)	PUNCT
ftr-332	3764	7	.	.	PUNCT
ftr-332	3765	1	the	the	DET
ftr-332	3765	2	taxpayer	taxpayer	NOUN
ftr-332	3765	3	was	be	AUX
ftr-332	3765	4	a	a	DET
ftr-332	3765	5	day	day	NOUN
ftr-332	3765	6	trader	trader	NOUN
ftr-332	3765	7	,	,	PUNCT
ftr-332	3765	8	who	who	PRON
ftr-332	3765	9	at	at	ADP
ftr-332	3765	10	a	a	DET
ftr-332	3765	11	time	time	NOUN
ftr-332	3765	12	he	he	PRON
ftr-332	3765	13	owed	owe	VERB
ftr-332	3765	14	the	the	DET
ftr-332	3765	15	irs	irs	PROPN
ftr-332	3765	16	$	$	SYM
ftr-332	3765	17	39,000	39,000	NUM
ftr-332	3765	18	,	,	PUNCT
ftr-332	3765	19	lost	lose	VERB
ftr-332	3765	20	$	$	SYM
ftr-332	3765	21	22,645	22,645	NUM
ftr-332	3765	22	in	in	ADP
ftr-332	3765	23	his	his	PRON
ftr-332	3765	24	day	day	NOUN
ftr-332	3765	25	trading	trading	NOUN
ftr-332	3765	26	activities	activity	NOUN
ftr-332	3765	27	.	.	PUNCT
ftr-332	3766	1	in	in	ADP
ftr-332	3766	2	calculating	calculate	VERB
ftr-332	3766	3	the	the	DET
ftr-332	3766	4	reasonable	reasonable	ADJ
ftr-332	3766	5	collection	collection	NOUN
ftr-332	3766	6	potential	potential	NOUN
ftr-332	3766	7	for	for	ADP
ftr-332	3766	8	purposes	purpose	NOUN
ftr-332	3766	9	of	of	ADP
ftr-332	3766	10	evaluating	evaluate	VERB
ftr-332	3766	11	the	the	DET
ftr-332	3766	12	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3766	13	offer	offer	NOUN
ftr-332	3766	14	in	in	ADP
ftr-332	3766	15	compromise	compromise	NOUN
ftr-332	3766	16	,	,	PUNCT
ftr-332	3766	17	the	the	DET
ftr-332	3766	18	office	office	NOUN
ftr-332	3766	19	of	of	ADP
ftr-332	3766	20	appeals	appeal	NOUN
ftr-332	3766	21	considered	consider	VERB
ftr-332	3766	22	his	his	PRON
ftr-332	3766	23	day	day	NOUN
ftr-332	3766	24	trading	trading	NOUN
ftr-332	3766	25	to	to	PART
ftr-332	3766	26	constitute	constitute	VERB
ftr-332	3766	27	asset	asset	NOUN
ftr-332	3766	28	dissipation	dissipation	NOUN
ftr-332	3766	29	that	that	PRON
ftr-332	3766	30	368	368	NUM
ftr-332	3766	31	florida	florida	PROPN
ftr-332	3766	32	tax	tax	NOUN
ftr-332	3766	33	review	review	NOUN
ftr-332	3767	1	[	[	X
ftr-332	3767	2	vol	vol	NOUN
ftr-332	3767	3	.	.	PUNCT
ftr-332	3768	1	12:5	12:5	NUM
ftr-332	3768	2	warranted	warrant	VERB
ftr-332	3768	3	rejection	rejection	NOUN
ftr-332	3768	4	of	of	ADP
ftr-332	3768	5	his	his	PRON
ftr-332	3768	6	oic	oic	PROPN
ftr-332	3768	7	.	.	PUNCT
ftr-332	3769	1	the	the	DET
ftr-332	3769	2	tax	tax	NOUN
ftr-332	3769	3	court	court	NOUN
ftr-332	3769	4	(	(	PUNCT
ftr-332	3769	5	judge	judge	PROPN
ftr-332	3769	6	gustafson	gustafson	PROPN
ftr-332	3769	7	)	)	PUNCT
ftr-332	3769	8	upheld	uphold	VERB
ftr-332	3769	9	the	the	DET
ftr-332	3769	10	irs‘s	irs‘s	NOUN
ftr-332	3769	11	determination	determination	NOUN
ftr-332	3769	12	in	in	ADP
ftr-332	3769	13	a	a	DET
ftr-332	3769	14	cdp	cdp	NOUN
ftr-332	3769	15	hearing	hearing	NOUN
ftr-332	3769	16	to	to	PART
ftr-332	3769	17	reject	reject	VERB
ftr-332	3769	18	the	the	DET
ftr-332	3769	19	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3769	20	oic	oic	PROPN
ftr-332	3769	21	.	.	PROPN
ftr-332	3770	1	3	3	X
ftr-332	3770	2	.	.	PUNCT
ftr-332	3770	3	the	the	DET
ftr-332	3770	4	irs	irs	PROPN
ftr-332	3770	5	loses	lose	VERB
ftr-332	3770	6	a	a	DET
ftr-332	3770	7	―battle	―battle	NOUN
ftr-332	3770	8	of	of	ADP
ftr-332	3770	9	the	the	DET
ftr-332	3770	10	forms.‖	forms.‖	PROPN
ftr-332	3770	11	thornberry	thornberry	PROPN
ftr-332	3770	12	v.	v.	PROPN
ftr-332	3770	13	commissioner	commissioner	PROPN
ftr-332	3770	14	,	,	PUNCT
ftr-332	3770	15	136	136	NUM
ftr-332	3770	16	t.c	t.c	PROPN
ftr-332	3770	17	.	.	PROPN
ftr-332	3770	18	356	356	NUM
ftr-332	3770	19	(	(	PUNCT
ftr-332	3770	20	4/19/11	4/19/11	PROPN
ftr-332	3770	21	)	)	PUNCT
ftr-332	3770	22	.	.	PUNCT
ftr-332	3771	1	the	the	DET
ftr-332	3771	2	taxpayers	taxpayer	NOUN
ftr-332	3771	3	‘	‘	PART
ftr-332	3771	4	request	request	NOUN
ftr-332	3771	5	for	for	ADP
ftr-332	3771	6	a	a	DET
ftr-332	3771	7	cdp	cdp	NOUN
ftr-332	3771	8	hearing	hearing	NOUN
ftr-332	3771	9	,	,	PUNCT
ftr-332	3771	10	though	though	SCONJ
ftr-332	3771	11	it	it	PRON
ftr-332	3771	12	was	be	AUX
ftr-332	3771	13	a	a	DET
ftr-332	3771	14	―boilerplate	―boilerplate	ADJ
ftr-332	3771	15	form‖	form‖	NOUN
ftr-332	3771	16	copied	copy	VERB
ftr-332	3771	17	from	from	ADP
ftr-332	3771	18	an	an	DET
ftr-332	3771	19	internet	internet	NOUN
ftr-332	3771	20	website	website	NOUN
ftr-332	3771	21	,	,	PUNCT
ftr-332	3771	22	might	might	AUX
ftr-332	3771	23	have	have	AUX
ftr-332	3771	24	set	set	VERB
ftr-332	3771	25	forth	forth	ADP
ftr-332	3771	26	legitimate	legitimate	ADJ
ftr-332	3771	27	issues	issue	NOUN
ftr-332	3771	28	,	,	PUNCT
ftr-332	3771	29	among	among	ADP
ftr-332	3771	30	those	those	PRON
ftr-332	3771	31	that	that	PRON
ftr-332	3771	32	were	be	AUX
ftr-332	3771	33	not	not	PART
ftr-332	3771	34	legitimate	legitimate	ADJ
ftr-332	3771	35	.	.	PUNCT
ftr-332	3772	1	the	the	DET
ftr-332	3772	2	irs‘s	irs‘s	NOUN
ftr-332	3772	3	response	response	NOUN
ftr-332	3772	4	with	with	ADP
ftr-332	3772	5	a	a	DET
ftr-332	3772	6	―boilerplate	―boilerplate	ADJ
ftr-332	3772	7	form‖	form‖	NOUN
ftr-332	3772	8	that	that	PRON
ftr-332	3772	9	did	do	AUX
ftr-332	3772	10	not	not	PART
ftr-332	3772	11	address	address	VERB
ftr-332	3772	12	those	those	DET
ftr-332	3772	13	issues	issue	NOUN
ftr-332	3772	14	was	be	AUX
ftr-332	3772	15	inappropriate	inappropriate	ADJ
ftr-332	3772	16	.	.	PUNCT
ftr-332	3773	1	the	the	DET
ftr-332	3773	2	letter	letter	NOUN
ftr-332	3773	3	from	from	ADP
ftr-332	3773	4	the	the	DET
ftr-332	3773	5	appeals	appeal	NOUN
ftr-332	3773	6	office	office	NOUN
ftr-332	3773	7	stating	state	VERB
ftr-332	3773	8	that	that	SCONJ
ftr-332	3773	9	the	the	DET
ftr-332	3773	10	taxpayers	taxpayer	NOUN
ftr-332	3773	11	‘	‘	PART
ftr-332	3773	12	request	request	NOUN
ftr-332	3773	13	for	for	ADP
ftr-332	3773	14	a	a	DET
ftr-332	3773	15	collection	collection	NOUN
ftr-332	3773	16	due	due	ADJ
ftr-332	3773	17	process	process	NOUN
ftr-332	3773	18	hearing	hearing	NOUN
ftr-332	3773	19	would	would	AUX
ftr-332	3773	20	be	be	AUX
ftr-332	3773	21	disregarded	disregard	VERB
ftr-332	3773	22	because	because	SCONJ
ftr-332	3773	23	the	the	DET
ftr-332	3773	24	request	request	NOUN
ftr-332	3773	25	was	be	AUX
ftr-332	3773	26	frivolous	frivolous	ADJ
ftr-332	3773	27	and	and	CCONJ
ftr-332	3773	28	intended	intend	VERB
ftr-332	3773	29	only	only	ADV
ftr-332	3773	30	to	to	PART
ftr-332	3773	31	delay	delay	VERB
ftr-332	3773	32	or	or	CCONJ
ftr-332	3773	33	impede	impede	VERB
ftr-332	3773	34	the	the	DET
ftr-332	3773	35	collection	collection	NOUN
ftr-332	3773	36	of	of	ADP
ftr-332	3773	37	tax	tax	NOUN
ftr-332	3773	38	constituted	constitute	VERB
ftr-332	3773	39	a	a	DET
ftr-332	3773	40	―determination‖	―determination‖	PROPN
ftr-332	3773	41	subject	subject	NOUN
ftr-332	3773	42	to	to	ADP
ftr-332	3773	43	review	review	NOUN
ftr-332	3773	44	by	by	ADP
ftr-332	3773	45	the	the	DET
ftr-332	3773	46	tax	tax	NOUN
ftr-332	3773	47	court	court	NOUN
ftr-332	3773	48	.	.	PUNCT
ftr-332	3774	1	the	the	DET
ftr-332	3774	2	court	court	NOUN
ftr-332	3774	3	(	(	PUNCT
ftr-332	3774	4	judge	judge	PROPN
ftr-332	3774	5	dawson	dawson	PROPN
ftr-332	3774	6	)	)	PUNCT
ftr-332	3774	7	ordered	order	VERB
ftr-332	3774	8	the	the	DET
ftr-332	3774	9	taxpayers	taxpayer	NOUN
ftr-332	3774	10	to	to	PART
ftr-332	3774	11	identify	identify	VERB
ftr-332	3774	12	specific	specific	ADJ
ftr-332	3774	13	issues	issue	NOUN
ftr-332	3774	14	and	and	CCONJ
ftr-332	3774	15	the	the	DET
ftr-332	3774	16	grounds	ground	NOUN
ftr-332	3774	17	that	that	PRON
ftr-332	3774	18	they	they	PRON
ftr-332	3774	19	wished	wish	VERB
ftr-332	3774	20	to	to	PART
ftr-332	3774	21	raise	raise	VERB
ftr-332	3774	22	before	before	ADP
ftr-332	3774	23	issuing	issue	VERB
ftr-332	3774	24	any	any	DET
ftr-332	3774	25	further	further	ADJ
ftr-332	3774	26	orders	order	NOUN
ftr-332	3774	27	.	.	PUNCT
ftr-332	3775	1	4	4	X
ftr-332	3775	2	.	.	X
ftr-332	3775	3	what	what	PRON
ftr-332	3775	4	’s	’	VERB
ftr-332	3775	5	a	a	DET
ftr-332	3775	6	little	little	ADJ
ftr-332	3775	7	non	non	ADJ
ftr-332	3775	8	-	-	ADJ
ftr-332	3775	9	ex	ex	ADJ
ftr-332	3775	10	parte	parte	NOUN
ftr-332	3775	11	among	among	ADP
ftr-332	3775	12	friends	friend	NOUN
ftr-332	3775	13	?	?	PUNCT
ftr-332	3776	1	hoyle	hoyle	PROPN
ftr-332	3776	2	v.	v.	PROPN
ftr-332	3776	3	commissioner	commissioner	PROPN
ftr-332	3776	4	,	,	PUNCT
ftr-332	3776	5	136	136	NUM
ftr-332	3776	6	t.c	t.c	NOUN
ftr-332	3776	7	.	.	PROPN
ftr-332	3777	1	463	463	NUM
ftr-332	3777	2	(	(	PUNCT
ftr-332	3777	3	5/23/11	5/23/11	NUM
ftr-332	3777	4	)	)	PUNCT
ftr-332	3777	5	.	.	PUNCT
ftr-332	3778	1	the	the	DET
ftr-332	3778	2	tax	tax	NOUN
ftr-332	3778	3	court	court	NOUN
ftr-332	3778	4	held	hold	VERB
ftr-332	3778	5	that	that	SCONJ
ftr-332	3778	6	neither	neither	CCONJ
ftr-332	3778	7	the	the	DET
ftr-332	3778	8	aba	aba	PROPN
ftr-332	3778	9	model	model	NOUN
ftr-332	3778	10	code	code	PROPN
ftr-332	3778	11	of	of	ADP
ftr-332	3778	12	judicial	judicial	ADJ
ftr-332	3778	13	conduct	conduct	NOUN
ftr-332	3778	14	nor	nor	CCONJ
ftr-332	3778	15	a	a	DET
ftr-332	3778	16	state	state	NOUN
ftr-332	3778	17	law	law	NOUN
ftr-332	3778	18	code	code	NOUN
ftr-332	3778	19	of	of	ADP
ftr-332	3778	20	judicial	judicial	ADJ
ftr-332	3778	21	conduct	conduct	NOUN
ftr-332	3778	22	was	be	AUX
ftr-332	3778	23	relevant	relevant	ADJ
ftr-332	3778	24	to	to	ADP
ftr-332	3778	25	communications	communication	NOUN
ftr-332	3778	26	between	between	ADP
ftr-332	3778	27	personnel	personnel	NOUN
ftr-332	3778	28	of	of	ADP
ftr-332	3778	29	the	the	DET
ftr-332	3778	30	irs	irs	PROPN
ftr-332	3778	31	office	office	NOUN
ftr-332	3778	32	of	of	ADP
ftr-332	3778	33	chief	chief	ADJ
ftr-332	3778	34	counsel	counsel	NOUN
ftr-332	3778	35	and	and	CCONJ
ftr-332	3778	36	an	an	DET
ftr-332	3778	37	appeals	appeal	NOUN
ftr-332	3778	38	division	division	NOUN
ftr-332	3778	39	officer	officer	NOUN
ftr-332	3778	40	conducting	conduct	VERB
ftr-332	3778	41	a	a	DET
ftr-332	3778	42	cdp	cdp	NOUN
ftr-332	3778	43	hearing	hearing	NOUN
ftr-332	3778	44	.	.	PUNCT
ftr-332	3779	1	rev	rev	PROPN
ftr-332	3779	2	.	.	PROPN
ftr-332	3779	3	proc	proc	PROPN
ftr-332	3779	4	.	.	PUNCT
ftr-332	3780	1	2000	2000	NUM
ftr-332	3780	2	-	-	SYM
ftr-332	3780	3	43	43	NUM
ftr-332	3780	4	,	,	PUNCT
ftr-332	3780	5	2000	2000	NUM
ftr-332	3780	6	-	-	SYM
ftr-332	3780	7	2	2	NUM
ftr-332	3780	8	c.b	c.b	PROPN
ftr-332	3780	9	.	.	PROPN
ftr-332	3780	10	404	404	NUM
ftr-332	3780	11	,	,	PUNCT
ftr-332	3780	12	is	be	AUX
ftr-332	3780	13	the	the	DET
ftr-332	3780	14	relevant	relevant	ADJ
ftr-332	3780	15	authority	authority	NOUN
ftr-332	3780	16	in	in	ADP
ftr-332	3780	17	nondocketed	nondocketed	ADJ
ftr-332	3780	18	cases	case	NOUN
ftr-332	3780	19	and	and	CCONJ
ftr-332	3780	20	chief	chief	ADJ
ftr-332	3780	21	counsel	counsel	NOUN
ftr-332	3780	22	notice	notice	VERB
ftr-332	3780	23	cc-2007	cc-2007	NOUN
ftr-332	3780	24	-	-	PUNCT
ftr-332	3780	25	006	006	NUM
ftr-332	3780	26	is	be	AUX
ftr-332	3780	27	the	the	DET
ftr-332	3780	28	relevant	relevant	ADJ
ftr-332	3780	29	authority	authority	NOUN
ftr-332	3780	30	in	in	ADP
ftr-332	3780	31	docketed	docket	VERB
ftr-332	3780	32	cases	case	NOUN
ftr-332	3780	33	,	,	PUNCT
ftr-332	3780	34	including	include	VERB
ftr-332	3780	35	,	,	PUNCT
ftr-332	3780	36	as	as	ADP
ftr-332	3780	37	in	in	ADP
ftr-332	3780	38	the	the	DET
ftr-332	3780	39	instant	instant	ADJ
ftr-332	3780	40	case	case	NOUN
ftr-332	3780	41	,	,	PUNCT
ftr-332	3780	42	a	a	DET
ftr-332	3780	43	cdp	cdp	NOUN
ftr-332	3780	44	remand	remand	NOUN
ftr-332	3780	45	from	from	ADP
ftr-332	3780	46	the	the	DET
ftr-332	3780	47	tax	tax	NOUN
ftr-332	3780	48	court	court	NOUN
ftr-332	3780	49	.	.	PUNCT
ftr-332	3781	1	much	much	ADJ
ftr-332	3781	2	of	of	ADP
ftr-332	3781	3	the	the	DET
ftr-332	3781	4	communication	communication	NOUN
ftr-332	3781	5	in	in	ADP
ftr-332	3781	6	this	this	DET
ftr-332	3781	7	case	case	NOUN
ftr-332	3781	8	was	be	AUX
ftr-332	3781	9	merely	merely	ADV
ftr-332	3781	10	ministerial	ministerial	ADJ
ftr-332	3781	11	.	.	PUNCT
ftr-332	3782	1	furthermore	furthermore	ADV
ftr-332	3782	2	,	,	PUNCT
ftr-332	3782	3	―[a	―[a	PROPN
ftr-332	3782	4	]	]	PUNCT
ftr-332	3782	5	request	request	NOUN
ftr-332	3782	6	by	by	ADP
ftr-332	3782	7	a	a	DET
ftr-332	3782	8	hearing	hearing	NOUN
ftr-332	3782	9	officer	officer	NOUN
ftr-332	3782	10	for	for	ADP
ftr-332	3782	11	legal	legal	ADJ
ftr-332	3782	12	advice	advice	NOUN
ftr-332	3782	13	in	in	ADP
ftr-332	3782	14	connection	connection	NOUN
ftr-332	3782	15	with	with	ADP
ftr-332	3782	16	the	the	DET
ftr-332	3782	17	remanded	remand	VERB
ftr-332	3782	18	cdp	cdp	NOUN
ftr-332	3782	19	case	case	NOUN
ftr-332	3782	20	may	may	AUX
ftr-332	3782	21	be	be	AUX
ftr-332	3782	22	handled	handle	VERB
ftr-332	3782	23	by	by	ADP
ftr-332	3782	24	the	the	DET
ftr-332	3782	25	counsel	counsel	NOUN
ftr-332	3782	26	attorney	attorney	NOUN
ftr-332	3782	27	who	who	PRON
ftr-332	3782	28	is	be	AUX
ftr-332	3782	29	handling	handle	VERB
ftr-332	3782	30	the	the	DET
ftr-332	3782	31	docketed	docket	VERB
ftr-332	3782	32	tax	tax	NOUN
ftr-332	3782	33	court	court	NOUN
ftr-332	3782	34	case	case	NOUN
ftr-332	3782	35	,	,	PUNCT
ftr-332	3782	36	so	so	ADV
ftr-332	3782	37	long	long	ADV
ftr-332	3782	38	as	as	SCONJ
ftr-332	3782	39	that	that	DET
ftr-332	3782	40	attorney	attorney	NOUN
ftr-332	3782	41	did	do	AUX
ftr-332	3782	42	not	not	PART
ftr-332	3782	43	give	give	VERB
ftr-332	3782	44	legal	legal	ADJ
ftr-332	3782	45	advice	advice	NOUN
ftr-332	3782	46	to	to	ADP
ftr-332	3782	47	an	an	DET
ftr-332	3782	48	originating	originating	NOUN
ftr-332	3782	49	function	function	NOUN
ftr-332	3782	50	(	(	PUNCT
ftr-332	3782	51	e.g.	e.g.	ADJ
ftr-332	3782	52	,	,	PUNCT
ftr-332	3782	53	collection	collection	NOUN
ftr-332	3782	54	)	)	PUNCT
ftr-332	3782	55	concerning	concern	VERB
ftr-332	3782	56	the	the	DET
ftr-332	3782	57	same	same	ADJ
ftr-332	3782	58	issue	issue	NOUN
ftr-332	3782	59	in	in	ADP
ftr-332	3782	60	the	the	DET
ftr-332	3782	61	same	same	ADJ
ftr-332	3782	62	case.‖	case.‖	NOUN
ftr-332	3782	63	the	the	DET
ftr-332	3782	64	counsel	counsel	NOUN
ftr-332	3782	65	attorney	attorney	NOUN
ftr-332	3782	66	provided	provide	VERB
ftr-332	3782	67	legal	legal	ADJ
ftr-332	3782	68	advice	advice	NOUN
ftr-332	3782	69	on	on	ADP
ftr-332	3782	70	specific	specific	ADJ
ftr-332	3782	71	issues	issue	NOUN
ftr-332	3782	72	,	,	PUNCT
ftr-332	3782	73	such	such	ADJ
ftr-332	3782	74	as	as	ADP
ftr-332	3782	75	whether	whether	SCONJ
ftr-332	3782	76	the	the	DET
ftr-332	3782	77	taxpayer	taxpayer	NOUN
ftr-332	3782	78	could	could	AUX
ftr-332	3782	79	challenge	challenge	VERB
ftr-332	3782	80	the	the	DET
ftr-332	3782	81	underlying	underlie	VERB
ftr-332	3782	82	liability	liability	NOUN
ftr-332	3782	83	if	if	SCONJ
ftr-332	3782	84	he	he	PRON
ftr-332	3782	85	had	have	AUX
ftr-332	3782	86	received	receive	VERB
ftr-332	3782	87	a	a	DET
ftr-332	3782	88	notice	notice	NOUN
ftr-332	3782	89	of	of	ADP
ftr-332	3782	90	deficiency	deficiency	NOUN
ftr-332	3782	91	.	.	PUNCT
ftr-332	3783	1	the	the	DET
ftr-332	3783	2	counsel	counsel	NOUN
ftr-332	3783	3	attorney‘s	attorney‘s	PROPN
ftr-332	3783	4	review	review	NOUN
ftr-332	3783	5	of	of	ADP
ftr-332	3783	6	the	the	DET
ftr-332	3783	7	appeals	appeal	NOUN
ftr-332	3783	8	officer‘s	officer‘s	X
ftr-332	3783	9	draft	draft	NOUN
ftr-332	3783	10	supplemental	supplemental	ADJ
ftr-332	3783	11	notice	notice	NOUN
ftr-332	3783	12	of	of	ADP
ftr-332	3783	13	determination	determination	NOUN
ftr-332	3783	14	was	be	AUX
ftr-332	3783	15	meant	mean	VERB
ftr-332	3783	16	to	to	PART
ftr-332	3783	17	ensure	ensure	VERB
ftr-332	3783	18	that	that	SCONJ
ftr-332	3783	19	the	the	DET
ftr-332	3783	20	supplemental	supplemental	ADJ
ftr-332	3783	21	notice	notice	NOUN
ftr-332	3783	22	of	of	ADP
ftr-332	3783	23	determination	determination	NOUN
ftr-332	3783	24	on	on	ADP
ftr-332	3783	25	remand	remand	NOUN
ftr-332	3783	26	complied	comply	VERB
ftr-332	3783	27	with	with	ADP
ftr-332	3783	28	the	the	DET
ftr-332	3783	29	tax	tax	NOUN
ftr-332	3783	30	court‘s	court‘s	NOUN
ftr-332	3783	31	order	order	NOUN
ftr-332	3783	32	,	,	PUNCT
ftr-332	3783	33	and	and	CCONJ
ftr-332	3783	34	was	be	AUX
ftr-332	3783	35	not	not	PART
ftr-332	3783	36	an	an	DET
ftr-332	3783	37	impermissible	impermissible	ADJ
ftr-332	3783	38	ex	ex	X
ftr-332	3783	39	parte	parte	NOUN
ftr-332	3783	40	communication	communication	NOUN
ftr-332	3783	41	.	.	PUNCT
ftr-332	3784	1	thus	thus	ADV
ftr-332	3784	2	,	,	PUNCT
ftr-332	3784	3	there	there	PRON
ftr-332	3784	4	was	be	VERB
ftr-332	3784	5	no	no	DET
ftr-332	3784	6	prohibited	prohibit	VERB
ftr-332	3784	7	ex	ex	PRON
ftr-332	3784	8	parte	parte	NOUN
ftr-332	3784	9	contact	contact	NOUN
ftr-332	3784	10	.	.	PUNCT
ftr-332	3785	1	5	5	X
ftr-332	3785	2	.	.	X
ftr-332	3785	3	oics	oic	NOUN
ftr-332	3785	4	must	must	AUX
ftr-332	3785	5	be	be	AUX
ftr-332	3785	6	realistic	realistic	ADJ
ftr-332	3785	7	;	;	PUNCT
ftr-332	3785	8	the	the	DET
ftr-332	3785	9	taxpayer	taxpayer	NOUN
ftr-332	3785	10	must	must	AUX
ftr-332	3785	11	feel	feel	VERB
ftr-332	3785	12	the	the	DET
ftr-332	3785	13	pain	pain	NOUN
ftr-332	3785	14	.	.	PUNCT
ftr-332	3786	1	johnson	johnson	PROPN
ftr-332	3786	2	v.	v.	PROPN
ftr-332	3786	3	commissioner	commissioner	PROPN
ftr-332	3786	4	,	,	PUNCT
ftr-332	3786	5	136	136	NUM
ftr-332	3786	6	t.c	t.c	PROPN
ftr-332	3786	7	.	.	PROPN
ftr-332	3786	8	475	475	NUM
ftr-332	3786	9	(	(	PUNCT
ftr-332	3786	10	5/31/11	5/31/11	NUM
ftr-332	3786	11	)	)	PUNCT
ftr-332	3786	12	.	.	PUNCT
ftr-332	3787	1	the	the	DET
ftr-332	3787	2	irs	irs	PROPN
ftr-332	3787	3	did	do	AUX
ftr-332	3787	4	not	not	PART
ftr-332	3787	5	abuse	abuse	VERB
ftr-332	3787	6	its	its	PRON
ftr-332	3787	7	discretion	discretion	NOUN
ftr-332	3787	8	in	in	ADP
ftr-332	3787	9	rejecting	reject	VERB
ftr-332	3787	10	the	the	DET
ftr-332	3787	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3787	12	offer	offer	NOUN
ftr-332	3787	13	in	in	ADP
ftr-332	3787	14	compromise	compromise	NOUN
ftr-332	3787	15	of	of	ADP
ftr-332	3787	16	an	an	DET
ftr-332	3787	17	amount	amount	NOUN
ftr-332	3787	18	that	that	PRON
ftr-332	3787	19	was	be	AUX
ftr-332	3787	20	based	base	VERB
ftr-332	3787	21	solely	solely	ADV
ftr-332	3787	22	on	on	ADP
ftr-332	3787	23	the	the	DET
ftr-332	3787	24	proceeds	proceed	NOUN
ftr-332	3787	25	available	available	ADJ
ftr-332	3787	26	from	from	ADP
ftr-332	3787	27	a	a	DET
ftr-332	3787	28	single	single	ADJ
ftr-332	3787	29	asset	asset	NOUN
ftr-332	3787	30	,	,	PUNCT
ftr-332	3787	31	which	which	PRON
ftr-332	3787	32	ignored	ignore	VERB
ftr-332	3787	33	future	future	ADJ
ftr-332	3787	34	disposable	disposable	ADJ
ftr-332	3787	35	income	income	NOUN
ftr-332	3787	36	.	.	PUNCT
ftr-332	3788	1	reasonable	reasonable	ADJ
ftr-332	3788	2	collection	collection	NOUN
ftr-332	3788	3	potential	potential	NOUN
ftr-332	3788	4	included	include	VERB
ftr-332	3788	5	some	some	DET
ftr-332	3788	6	amount	amount	NOUN
ftr-332	3788	7	of	of	ADP
ftr-332	3788	8	future	future	ADJ
ftr-332	3788	9	disposable	disposable	ADJ
ftr-332	3788	10	income	income	NOUN
ftr-332	3788	11	.	.	PUNCT
ftr-332	3789	1	2012	2012	NUM
ftr-332	3789	2	]	]	PUNCT
ftr-332	3789	3	recent	recent	ADJ
ftr-332	3789	4	developments	development	NOUN
ftr-332	3789	5	in	in	ADP
ftr-332	3789	6	federal	federal	ADJ
ftr-332	3789	7	income	income	NOUN
ftr-332	3789	8	taxation	taxation	NOUN
ftr-332	3789	9	369	369	NUM
ftr-332	3789	10	6	6	NUM
ftr-332	3789	11	.	.	PUNCT
ftr-332	3790	1	―when	―when	INTJ
ftr-332	3790	2	in	in	ADP
ftr-332	3790	3	doubt	doubt	NOUN
ftr-332	3790	4	,	,	PUNCT
ftr-332	3790	5	the	the	DET
ftr-332	3790	6	bank	bank	NOUN
ftr-332	3790	7	wins.‖	wins.‖	VERB
ftr-332	3790	8	–	–	PUNCT
ftr-332	3790	9	even	even	ADV
ftr-332	3790	10	against	against	ADP
ftr-332	3790	11	the	the	DET
ftr-332	3790	12	irs	irs	PROPN
ftr-332	3790	13	this	this	DET
ftr-332	3790	14	time	time	NOUN
ftr-332	3790	15	.	.	PUNCT
ftr-332	3791	1	bloomfield	bloomfield	PROPN
ftr-332	3791	2	bank	bank	PROPN
ftr-332	3791	3	v.	v.	PROPN
ftr-332	3791	4	united	united	PROPN
ftr-332	3791	5	states	states	PROPN
ftr-332	3791	6	,	,	PUNCT
ftr-332	3791	7	644	644	NUM
ftr-332	3791	8	f.3d	f.3d	NUM
ftr-332	3791	9	521	521	NUM
ftr-332	3791	10	(	(	PUNCT
ftr-332	3791	11	7th	7th	ADJ
ftr-332	3791	12	cir	cir	NOUN
ftr-332	3791	13	.	.	PUNCT
ftr-332	3791	14	5/1/11	5/1/11	NUM
ftr-332	3791	15	)	)	PUNCT
ftr-332	3791	16	.	.	PUNCT
ftr-332	3792	1	reversing	reverse	VERB
ftr-332	3792	2	a	a	DET
ftr-332	3792	3	district	district	NOUN
ftr-332	3792	4	court	court	NOUN
ftr-332	3792	5	decision	decision	NOUN
ftr-332	3792	6	,	,	PUNCT
ftr-332	3792	7	the	the	DET
ftr-332	3792	8	court	court	NOUN
ftr-332	3792	9	of	of	ADP
ftr-332	3792	10	appeals	appeals	PROPN
ftr-332	3792	11	(	(	PUNCT
ftr-332	3792	12	judge	judge	NOUN
ftr-332	3792	13	posner	posner	NOUN
ftr-332	3792	14	)	)	PUNCT
ftr-332	3792	15	,	,	PUNCT
ftr-332	3792	16	held	hold	VERB
ftr-332	3792	17	that	that	SCONJ
ftr-332	3792	18	a	a	DET
ftr-332	3792	19	mortgage	mortgage	NOUN
ftr-332	3792	20	that	that	PRON
ftr-332	3792	21	assigns	assign	VERB
ftr-332	3792	22	future	future	ADJ
ftr-332	3792	23	rental	rental	ADJ
ftr-332	3792	24	income	income	NOUN
ftr-332	3792	25	to	to	ADP
ftr-332	3792	26	the	the	DET
ftr-332	3792	27	mortgagee	mortgagee	NOUN
ftr-332	3792	28	creates	create	VERB
ftr-332	3792	29	a	a	DET
ftr-332	3792	30	security	security	NOUN
ftr-332	3792	31	interest	interest	NOUN
ftr-332	3792	32	that	that	PRON
ftr-332	3792	33	takes	take	VERB
ftr-332	3792	34	priority	priority	NOUN
ftr-332	3792	35	over	over	ADP
ftr-332	3792	36	a	a	DET
ftr-332	3792	37	federal	federal	ADJ
ftr-332	3792	38	tax	tax	NOUN
ftr-332	3792	39	lien	lien	NOUN
ftr-332	3792	40	.	.	PUNCT
ftr-332	3793	1	the	the	DET
ftr-332	3793	2	rental	rental	ADJ
ftr-332	3793	3	income	income	NOUN
ftr-332	3793	4	from	from	ADP
ftr-332	3793	5	the	the	DET
ftr-332	3793	6	property	property	NOUN
ftr-332	3793	7	is	be	AUX
ftr-332	3793	8	not	not	PART
ftr-332	3793	9	a	a	DET
ftr-332	3793	10	distinct	distinct	ADJ
ftr-332	3793	11	form	form	NOUN
ftr-332	3793	12	of	of	ADP
ftr-332	3793	13	property	property	NOUN
ftr-332	3793	14	;	;	PUNCT
ftr-332	3793	15	it	it	PRON
ftr-332	3793	16	is	be	AUX
ftr-332	3793	17	merely	merely	ADV
ftr-332	3793	18	proceeds	proceed	NOUN
ftr-332	3793	19	of	of	ADP
ftr-332	3793	20	owning	own	VERB
ftr-332	3793	21	a	a	DET
ftr-332	3793	22	rented	rent	VERB
ftr-332	3793	23	property	property	NOUN
ftr-332	3793	24	,	,	PUNCT
ftr-332	3793	25	as	as	SCONJ
ftr-332	3793	26	are	be	AUX
ftr-332	3793	27	the	the	DET
ftr-332	3793	28	sales	sale	NOUN
ftr-332	3793	29	proceeds	proceed	NOUN
ftr-332	3793	30	.	.	PUNCT
ftr-332	3794	1	7	7	X
ftr-332	3794	2	.	.	X
ftr-332	3794	3	the	the	DET
ftr-332	3794	4	divorce	divorce	NOUN
ftr-332	3794	5	bought	buy	VERB
ftr-332	3794	6	the	the	DET
ftr-332	3794	7	taxpayer	taxpayer	NOUN
ftr-332	3794	8	a	a	DET
ftr-332	3794	9	second	second	ADJ
ftr-332	3794	10	bite	bite	NOUN
ftr-332	3794	11	at	at	ADP
ftr-332	3794	12	a	a	DET
ftr-332	3794	13	cdp	cdp	NOUN
ftr-332	3794	14	hearing	hearing	NOUN
ftr-332	3794	15	.	.	PUNCT
ftr-332	3795	1	churchill	churchill	PROPN
ftr-332	3795	2	v.	v.	PROPN
ftr-332	3795	3	commissioner	commissioner	PROPN
ftr-332	3795	4	,	,	PUNCT
ftr-332	3795	5	t.c	t.c	PROPN
ftr-332	3795	6	.	.	PROPN
ftr-332	3795	7	memo	memo	NOUN
ftr-332	3795	8	.	.	PUNCT
ftr-332	3796	1	2011	2011	NUM
ftr-332	3796	2	-	-	SYM
ftr-332	3796	3	182	182	NUM
ftr-332	3796	4	(	(	PUNCT
ftr-332	3796	5	8/1/11	8/1/11	NUM
ftr-332	3796	6	)	)	PUNCT
ftr-332	3796	7	.	.	PUNCT
ftr-332	3797	1	the	the	DET
ftr-332	3797	2	tax	tax	NOUN
ftr-332	3797	3	court	court	NOUN
ftr-332	3797	4	(	(	PUNCT
ftr-332	3797	5	judge	judge	NOUN
ftr-332	3797	6	holmes	holme	NOUN
ftr-332	3797	7	)	)	PUNCT
ftr-332	3797	8	held	hold	VERB
ftr-332	3797	9	that	that	SCONJ
ftr-332	3797	10	it	it	PRON
ftr-332	3797	11	has	have	VERB
ftr-332	3797	12	authority	authority	NOUN
ftr-332	3797	13	to	to	PART
ftr-332	3797	14	remand	remand	VERB
ftr-332	3797	15	a	a	DET
ftr-332	3797	16	cdp	cdp	NOUN
ftr-332	3797	17	determination	determination	NOUN
ftr-332	3797	18	,	,	PUNCT
ftr-332	3797	19	even	even	ADV
ftr-332	3797	20	though	though	SCONJ
ftr-332	3797	21	the	the	DET
ftr-332	3797	22	irs	irs	PROPN
ftr-332	3797	23	did	do	AUX
ftr-332	3797	24	not	not	PART
ftr-332	3797	25	abuse	abuse	VERB
ftr-332	3797	26	its	its	PRON
ftr-332	3797	27	discretion	discretion	NOUN
ftr-332	3797	28	,	,	PUNCT
ftr-332	3797	29	where	where	SCONJ
ftr-332	3797	30	there	there	PRON
ftr-332	3797	31	has	have	AUX
ftr-332	3797	32	been	be	AUX
ftr-332	3797	33	a	a	DET
ftr-332	3797	34	material	material	NOUN
ftr-332	3797	35	change	change	NOUN
ftr-332	3797	36	in	in	ADP
ftr-332	3797	37	a	a	DET
ftr-332	3797	38	taxpayer‘s	taxpayer‘s	PRON
ftr-332	3797	39	factual	factual	ADJ
ftr-332	3797	40	circumstances	circumstance	NOUN
ftr-332	3797	41	between	between	ADP
ftr-332	3797	42	the	the	DET
ftr-332	3797	43	time	time	NOUN
ftr-332	3797	44	of	of	ADP
ftr-332	3797	45	the	the	DET
ftr-332	3797	46	hearing	hearing	NOUN
ftr-332	3797	47	and	and	CCONJ
ftr-332	3797	48	the	the	DET
ftr-332	3797	49	time	time	NOUN
ftr-332	3797	50	of	of	ADP
ftr-332	3797	51	the	the	DET
ftr-332	3797	52	tax	tax	NOUN
ftr-332	3797	53	court	court	NOUN
ftr-332	3797	54	review	review	NOUN
ftr-332	3797	55	.	.	PUNCT
ftr-332	3798	1	the	the	DET
ftr-332	3798	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3798	3	divorce	divorce	NOUN
ftr-332	3798	4	after	after	ADP
ftr-332	3798	5	the	the	DET
ftr-332	3798	6	cdp	cdp	PROPN
ftr-332	3798	7	hearing	hearing	NOUN
ftr-332	3798	8	with	with	ADP
ftr-332	3798	9	respect	respect	NOUN
ftr-332	3798	10	to	to	ADP
ftr-332	3798	11	an	an	DET
ftr-332	3798	12	offer	offer	NOUN
ftr-332	3798	13	in	in	ADP
ftr-332	3798	14	compromise	compromise	NOUN
ftr-332	3798	15	was	be	AUX
ftr-332	3798	16	such	such	DET
ftr-332	3798	17	a	a	DET
ftr-332	3798	18	change	change	NOUN
ftr-332	3798	19	in	in	ADP
ftr-332	3798	20	circumstances	circumstance	NOUN
ftr-332	3798	21	.	.	PUNCT
ftr-332	3799	1	8	8	X
ftr-332	3799	2	.	.	PUNCT
ftr-332	3800	1	the	the	DET
ftr-332	3800	2	taxpayer	taxpayer	NOUN
ftr-332	3800	3	won	win	VERB
ftr-332	3800	4	on	on	ADP
ftr-332	3800	5	the	the	DET
ftr-332	3800	6	evidentiary	evidentiary	ADJ
ftr-332	3800	7	issue	issue	NOUN
ftr-332	3800	8	,	,	PUNCT
ftr-332	3800	9	but	but	CCONJ
ftr-332	3800	10	that	that	PRON
ftr-332	3800	11	was	be	AUX
ftr-332	3800	12	all	all	PRON
ftr-332	3800	13	.	.	PUNCT
ftr-332	3801	1	kreit	kreit	PROPN
ftr-332	3801	2	mechanical	mechanical	PROPN
ftr-332	3801	3	associates	associates	PROPN
ftr-332	3801	4	,	,	PUNCT
ftr-332	3801	5	inc	inc	PROPN
ftr-332	3801	6	.	.	PROPN
ftr-332	3802	1	v.	v.	PROPN
ftr-332	3802	2	commissioner	commissioner	NOUN
ftr-332	3802	3	,	,	PUNCT
ftr-332	3802	4	137	137	NUM
ftr-332	3802	5	t.c	t.c	NOUN
ftr-332	3802	6	.	.	PROPN
ftr-332	3802	7	123	123	NUM
ftr-332	3802	8	(	(	PUNCT
ftr-332	3802	9	10/3/11	10/3/11	NUM
ftr-332	3802	10	)	)	PUNCT
ftr-332	3802	11	.	.	PUNCT
ftr-332	3803	1	the	the	DET
ftr-332	3803	2	taxpayer	taxpayer	NOUN
ftr-332	3803	3	sought	seek	VERB
ftr-332	3803	4	review	review	NOUN
ftr-332	3803	5	of	of	ADP
ftr-332	3803	6	the	the	DET
ftr-332	3803	7	irs‘s	irs‘s	NOUN
ftr-332	3803	8	cdp	cdp	VERB
ftr-332	3803	9	determination	determination	NOUN
ftr-332	3803	10	following	follow	VERB
ftr-332	3803	11	the	the	DET
ftr-332	3803	12	rejection	rejection	NOUN
ftr-332	3803	13	of	of	ADP
ftr-332	3803	14	the	the	DET
ftr-332	3803	15	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3803	16	offer	offer	NOUN
ftr-332	3803	17	in	in	ADP
ftr-332	3803	18	compromise	compromise	NOUN
ftr-332	3803	19	.	.	PUNCT
ftr-332	3804	1	the	the	DET
ftr-332	3804	2	irs‘s	irs‘s	NOUN
ftr-332	3804	3	determination	determination	NOUN
ftr-332	3804	4	was	be	AUX
ftr-332	3804	5	based	base	VERB
ftr-332	3804	6	on	on	ADP
ftr-332	3804	7	its	its	PRON
ftr-332	3804	8	conclusion	conclusion	NOUN
ftr-332	3804	9	that	that	SCONJ
ftr-332	3804	10	the	the	DET
ftr-332	3804	11	entire	entire	ADJ
ftr-332	3804	12	amount	amount	NOUN
ftr-332	3804	13	due	due	ADJ
ftr-332	3804	14	was	be	AUX
ftr-332	3804	15	collectible	collectible	ADJ
ftr-332	3804	16	after	after	SCONJ
ftr-332	3804	17	it	it	PRON
ftr-332	3804	18	found	find	VERB
ftr-332	3804	19	that	that	SCONJ
ftr-332	3804	20	a	a	DET
ftr-332	3804	21	75	75	NUM
ftr-332	3804	22	-	-	PUNCT
ftr-332	3804	23	percent	percent	NOUN
ftr-332	3804	24	discount	discount	NOUN
ftr-332	3804	25	of	of	ADP
ftr-332	3804	26	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3804	27	accounts	account	NOUN
ftr-332	3804	28	receivable	receivable	ADJ
ftr-332	3804	29	was	be	AUX
ftr-332	3804	30	inappropriate	inappropriate	ADJ
ftr-332	3804	31	in	in	ADP
ftr-332	3804	32	valuing	value	VERB
ftr-332	3804	33	its	its	PRON
ftr-332	3804	34	assets	asset	NOUN
ftr-332	3804	35	.	.	PUNCT
ftr-332	3805	1	applying	apply	VERB
ftr-332	3805	2	the	the	DET
ftr-332	3805	3	golsen	golsen	ADJ
ftr-332	3805	4	rule	rule	NOUN
ftr-332	3805	5	(	(	PUNCT
ftr-332	3805	6	golsen	golsen	PROPN
ftr-332	3805	7	v.	v.	PROPN
ftr-332	3805	8	commissioner	commissioner	NOUN
ftr-332	3805	9	,	,	PUNCT
ftr-332	3805	10	54	54	NUM
ftr-332	3805	11	t.c	t.c	PROPN
ftr-332	3805	12	.	.	PROPN
ftr-332	3805	13	742	742	NUM
ftr-332	3805	14	(	(	PUNCT
ftr-332	3805	15	1970	1970	NUM
ftr-332	3805	16	)	)	PUNCT
ftr-332	3805	17	,	,	PUNCT
ftr-332	3805	18	aff’d	aff’d	VERB
ftr-332	3805	19	,	,	PUNCT
ftr-332	3805	20	445	445	NUM
ftr-332	3805	21	f.2d	f.2d	NOUN
ftr-332	3805	22	985	985	NUM
ftr-332	3805	23	(	(	PUNCT
ftr-332	3805	24	10th	10th	ADJ
ftr-332	3805	25	cir	cir	NOUN
ftr-332	3805	26	.	.	PROPN
ftr-332	3805	27	1971	1971	NUM
ftr-332	3805	28	)	)	PUNCT
ftr-332	3805	29	,	,	PUNCT
ftr-332	3805	30	following	follow	VERB
ftr-332	3805	31	ninth	ninth	ADJ
ftr-332	3805	32	circuit	circuit	NOUN
ftr-332	3805	33	precedent	precedent	NOUN
ftr-332	3805	34	(	(	PUNCT
ftr-332	3805	35	keller	keller	PROPN
ftr-332	3805	36	v.	v.	PROPN
ftr-332	3805	37	commissioner	commissioner	PROPN
ftr-332	3805	38	,	,	PUNCT
ftr-332	3805	39	568	568	NUM
ftr-332	3805	40	f.3d	f.3d	NUM
ftr-332	3805	41	710	710	NUM
ftr-332	3805	42	,	,	PUNCT
ftr-332	3805	43	718	718	NUM
ftr-332	3805	44	(	(	PUNCT
ftr-332	3805	45	9th	9th	ADJ
ftr-332	3805	46	cir	cir	NOUN
ftr-332	3805	47	.	.	PUNCT
ftr-332	3805	48	2009	2009	NUM
ftr-332	3805	49	)	)	PUNCT
ftr-332	3805	50	,	,	PUNCT
ftr-332	3805	51	the	the	DET
ftr-332	3805	52	tax	tax	NOUN
ftr-332	3805	53	court	court	NOUN
ftr-332	3805	54	(	(	PUNCT
ftr-332	3805	55	judge	judge	PROPN
ftr-332	3805	56	wherry	wherry	PROPN
ftr-332	3805	57	)	)	PUNCT
ftr-332	3805	58	limited	limit	VERB
ftr-332	3805	59	the	the	DET
ftr-332	3805	60	review	review	NOUN
ftr-332	3805	61	of	of	ADP
ftr-332	3805	62	the	the	DET
ftr-332	3805	63	administrative	administrative	ADJ
ftr-332	3805	64	determination	determination	NOUN
ftr-332	3805	65	to	to	ADP
ftr-332	3805	66	the	the	DET
ftr-332	3805	67	administrative	administrative	ADJ
ftr-332	3805	68	record	record	NOUN
ftr-332	3805	69	.	.	PUNCT
ftr-332	3806	1	however	however	ADV
ftr-332	3806	2	,	,	PUNCT
ftr-332	3806	3	under	under	ADP
ftr-332	3806	4	an	an	DET
ftr-332	3806	5	exception	exception	NOUN
ftr-332	3806	6	to	to	ADP
ftr-332	3806	7	the	the	DET
ftr-332	3806	8	administrative	administrative	ADJ
ftr-332	3806	9	record	record	NOUN
ftr-332	3806	10	rule	rule	NOUN
ftr-332	3806	11	in	in	ADP
ftr-332	3806	12	the	the	DET
ftr-332	3806	13	ninth	ninth	ADJ
ftr-332	3806	14	circuit	circuit	NOUN
ftr-332	3806	15	by	by	ADP
ftr-332	3806	16	which	which	PRON
ftr-332	3806	17	―[t]he	―[t]he	ADJ
ftr-332	3806	18	extra	extra	ADJ
ftr-332	3806	19	-	-	ADJ
ftr-332	3806	20	record	record	ADJ
ftr-332	3806	21	inquiry	inquiry	NOUN
ftr-332	3806	22	is	be	AUX
ftr-332	3806	23	limited	limit	VERB
ftr-332	3806	24	to	to	ADP
ftr-332	3806	25	determining	determine	VERB
ftr-332	3806	26	whether	whether	SCONJ
ftr-332	3806	27	the	the	DET
ftr-332	3806	28	agency	agency	NOUN
ftr-332	3806	29	has	have	AUX
ftr-332	3806	30	considered	consider	VERB
ftr-332	3806	31	all	all	DET
ftr-332	3806	32	relevant	relevant	ADJ
ftr-332	3806	33	factors	factor	NOUN
ftr-332	3806	34	and	and	CCONJ
ftr-332	3806	35	has	have	AUX
ftr-332	3806	36	explained	explain	VERB
ftr-332	3806	37	its	its	PRON
ftr-332	3806	38	decision,‖	decision,‖	PROPN
ftr-332	3806	39	friends	friend	NOUN
ftr-332	3806	40	of	of	ADP
ftr-332	3806	41	the	the	DET
ftr-332	3806	42	payette	payette	NOUN
ftr-332	3806	43	v.	v.	ADP
ftr-332	3806	44	horseshoe	horseshoe	PROPN
ftr-332	3806	45	bend	bend	PROPN
ftr-332	3806	46	hydroelectric	hydroelectric	PROPN
ftr-332	3806	47	co.	co.	PROPN
ftr-332	3806	48	,	,	PUNCT
ftr-332	3806	49	988	988	NUM
ftr-332	3806	50	f.2d	f.2d	NUM
ftr-332	3806	51	989	989	NUM
ftr-332	3806	52	,	,	PUNCT
ftr-332	3806	53	997	997	NUM
ftr-332	3806	54	(	(	PUNCT
ftr-332	3806	55	9th	9th	ADJ
ftr-332	3806	56	cir	cir	NOUN
ftr-332	3806	57	.	.	PROPN
ftr-332	3806	58	1993	1993	NUM
ftr-332	3806	59	)	)	PUNCT
ftr-332	3806	60	,	,	PUNCT
ftr-332	3806	61	as	as	ADP
ftr-332	3806	62	a	a	DET
ftr-332	3806	63	preliminary	preliminary	ADJ
ftr-332	3806	64	matter	matter	NOUN
ftr-332	3806	65	,	,	PUNCT
ftr-332	3806	66	judge	judge	PROPN
ftr-332	3806	67	wherry	wherry	PROPN
ftr-332	3806	68	allowed	allow	VERB
ftr-332	3806	69	into	into	ADP
ftr-332	3806	70	evidence	evidence	NOUN
ftr-332	3806	71	,	,	PUNCT
ftr-332	3806	72	over	over	ADP
ftr-332	3806	73	the	the	DET
ftr-332	3806	74	irs‘s	irs‘s	NOUN
ftr-332	3806	75	objection	objection	NOUN
ftr-332	3806	76	,	,	PUNCT
ftr-332	3806	77	a	a	DET
ftr-332	3806	78	report	report	NOUN
ftr-332	3806	79	by	by	ADP
ftr-332	3806	80	an	an	DET
ftr-332	3806	81	expert	expert	ADJ
ftr-332	3806	82	witness	witness	NOUN
ftr-332	3806	83	(	(	PUNCT
ftr-332	3806	84	a	a	DET
ftr-332	3806	85	former	former	ADJ
ftr-332	3806	86	irs	irs	PROPN
ftr-332	3806	87	revenue	revenue	NOUN
ftr-332	3806	88	officer	officer	NOUN
ftr-332	3806	89	and	and	CCONJ
ftr-332	3806	90	settlement	settlement	NOUN
ftr-332	3806	91	officer	officer	NOUN
ftr-332	3806	92	,	,	PUNCT
ftr-332	3806	93	with	with	ADP
ftr-332	3806	94	over	over	ADP
ftr-332	3806	95	thirty	thirty	NUM
ftr-332	3806	96	years	year	NOUN
ftr-332	3806	97	of	of	ADP
ftr-332	3806	98	experience	experience	NOUN
ftr-332	3806	99	)	)	PUNCT
ftr-332	3806	100	for	for	ADP
ftr-332	3806	101	the	the	DET
ftr-332	3806	102	taxpayer	taxpayer	NOUN
ftr-332	3806	103	that	that	PRON
ftr-332	3806	104	―opine[d	―opine[d	VERB
ftr-332	3806	105	]	]	PUNCT
ftr-332	3806	106	on	on	ADP
ftr-332	3806	107	other	other	ADJ
ftr-332	3806	108	factors	factor	NOUN
ftr-332	3806	109	that	that	PRON
ftr-332	3806	110	[	[	X
ftr-332	3806	111	the	the	DET
ftr-332	3806	112	expert	expert	ADJ
ftr-332	3806	113	witness	witness	NOUN
ftr-332	3806	114	]	]	PUNCT
ftr-332	3806	115	believed	believe	VERB
ftr-332	3806	116	the	the	DET
ftr-332	3806	117	settlement	settlement	NOUN
ftr-332	3806	118	officer	officer	NOUN
ftr-332	3806	119	should	should	AUX
ftr-332	3806	120	have	have	AUX
ftr-332	3806	121	taken	take	VERB
ftr-332	3806	122	into	into	ADP
ftr-332	3806	123	account	account	NOUN
ftr-332	3806	124	when	when	SCONJ
ftr-332	3806	125	evaluating	evaluate	VERB
ftr-332	3806	126	[	[	X
ftr-332	3806	127	taxpayer‘s	taxpayer‘s	X
ftr-332	3806	128	]	]	X
ftr-332	3806	129	offer	offer	NOUN
ftr-332	3806	130	-	-	PUNCT
ftr-332	3806	131	in	in	ADP
ftr-332	3806	132	-	-	PUNCT
ftr-332	3806	133	compromise	compromise	NOUN
ftr-332	3806	134	and	and	CCONJ
ftr-332	3806	135	ability	ability	NOUN
ftr-332	3806	136	to	to	PART
ftr-332	3806	137	make	make	VERB
ftr-332	3806	138	payments	payment	NOUN
ftr-332	3806	139	,	,	PUNCT
ftr-332	3806	140	because	because	SCONJ
ftr-332	3806	141	―the	―the	DET
ftr-332	3806	142	report	report	NOUN
ftr-332	3806	143	is	be	AUX
ftr-332	3806	144	helpful	helpful	ADJ
ftr-332	3806	145	to	to	ADP
ftr-332	3806	146	the	the	DET
ftr-332	3806	147	court	court	NOUN
ftr-332	3806	148	in	in	ADP
ftr-332	3806	149	understanding	understand	VERB
ftr-332	3806	150	respondent‘s	respondent‘s	NOUN
ftr-332	3806	151	administrative	administrative	ADJ
ftr-332	3806	152	procedures	procedure	NOUN
ftr-332	3806	153	and	and	CCONJ
ftr-332	3806	154	options	option	NOUN
ftr-332	3806	155	and	and	CCONJ
ftr-332	3806	156	assists	assist	VERB
ftr-332	3806	157	the	the	DET
ftr-332	3806	158	court	court	NOUN
ftr-332	3806	159	in	in	ADP
ftr-332	3806	160	comprehending	comprehend	VERB
ftr-332	3806	161	the	the	DET
ftr-332	3806	162	evidence.‖	evidence.‖	NOUN
ftr-332	3806	163	having	having	AUX
ftr-332	3806	164	done	do	VERB
ftr-332	3806	165	so	so	ADV
ftr-332	3806	166	,	,	PUNCT
ftr-332	3806	167	the	the	DET
ftr-332	3806	168	court	court	NOUN
ftr-332	3806	169	quickly	quickly	ADV
ftr-332	3806	170	concluded	conclude	VERB
ftr-332	3806	171	that	that	SCONJ
ftr-332	3806	172	the	the	DET
ftr-332	3806	173	irs	irs	PROPN
ftr-332	3806	174	had	have	AUX
ftr-332	3806	175	not	not	PART
ftr-332	3806	176	abused	abuse	VERB
ftr-332	3806	177	its	its	PRON
ftr-332	3806	178	discretion	discretion	NOUN
ftr-332	3806	179	.	.	PUNCT
ftr-332	3807	1	370	370	NUM
ftr-332	3807	2	florida	florida	PROPN
ftr-332	3807	3	tax	tax	NOUN
ftr-332	3807	4	review	review	NOUN
ftr-332	3807	5	[	[	X
ftr-332	3807	6	vol	vol	NOUN
ftr-332	3807	7	.	.	PUNCT
ftr-332	3808	1	12:5	12:5	NUM
ftr-332	3808	2	9	9	NUM
ftr-332	3808	3	.	.	X
ftr-332	3808	4	ya	ya	PRON
ftr-332	3808	5	got	get	VERB
ftr-332	3808	6	ta	to	PART
ftr-332	3808	7	tell	tell	VERB
ftr-332	3808	8	the	the	DET
ftr-332	3808	9	court	court	NOUN
ftr-332	3808	10	ya	ya	PRON
ftr-332	3808	11	want	want	VERB
ftr-332	3808	12	a	a	DET
ftr-332	3808	13	speedy	speedy	ADJ
ftr-332	3808	14	trial	trial	NOUN
ftr-332	3808	15	.	.	PUNCT
ftr-332	3809	1	thompson	thompson	PROPN
ftr-332	3809	2	v.	v.	PROPN
ftr-332	3809	3	united	united	PROPN
ftr-332	3809	4	states	states	PROPN
ftr-332	3809	5	,	,	PUNCT
ftr-332	3809	6	106	106	NUM
ftr-332	3809	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	3809	8	2010	2010	NUM
ftr-332	3809	9	-	-	SYM
ftr-332	3809	10	6464	6464	NUM
ftr-332	3809	11	(	(	PUNCT
ftr-332	3809	12	n.d	n.d	PROPN
ftr-332	3809	13	.	.	PROPN
ftr-332	3809	14	ill	ill	PROPN
ftr-332	3809	15	.	.	PUNCT
ftr-332	3810	1	9/29/10	9/29/10	NUM
ftr-332	3810	2	)	)	PUNCT
ftr-332	3810	3	.	.	PUNCT
ftr-332	3811	1	the	the	DET
ftr-332	3811	2	failure	failure	NOUN
ftr-332	3811	3	of	of	ADP
ftr-332	3811	4	the	the	DET
ftr-332	3811	5	district	district	NOUN
ftr-332	3811	6	court	court	NOUN
ftr-332	3811	7	to	to	PART
ftr-332	3811	8	review	review	VERB
ftr-332	3811	9	a	a	DET
ftr-332	3811	10	jeopardy	jeopardy	NOUN
ftr-332	3811	11	assessment	assessment	NOUN
ftr-332	3811	12	within	within	ADP
ftr-332	3811	13	twenty	twenty	NUM
ftr-332	3811	14	days	day	NOUN
ftr-332	3811	15	,	,	PUNCT
ftr-332	3811	16	as	as	SCONJ
ftr-332	3811	17	required	require	VERB
ftr-332	3811	18	by	by	ADP
ftr-332	3811	19	§	§	PROPN
ftr-332	3811	20	7429(b)(2	7429(b)(2	NOUN
ftr-332	3811	21	)	)	PUNCT
ftr-332	3811	22	is	be	AUX
ftr-332	3811	23	not	not	PART
ftr-332	3811	24	alone	alone	ADJ
ftr-332	3811	25	grounds	ground	NOUN
ftr-332	3811	26	for	for	ADP
ftr-332	3811	27	entering	enter	VERB
ftr-332	3811	28	judgment	judgment	NOUN
ftr-332	3811	29	for	for	ADP
ftr-332	3811	30	the	the	DET
ftr-332	3811	31	taxpayer	taxpayer	NOUN
ftr-332	3811	32	.	.	PUNCT
ftr-332	3812	1	the	the	DET
ftr-332	3812	2	taxpayer	taxpayer	NOUN
ftr-332	3812	3	bears	bear	VERB
ftr-332	3812	4	the	the	DET
ftr-332	3812	5	responsibility	responsibility	NOUN
ftr-332	3812	6	for	for	ADP
ftr-332	3812	7	informing	inform	VERB
ftr-332	3812	8	the	the	DET
ftr-332	3812	9	district	district	NOUN
ftr-332	3812	10	court	court	NOUN
ftr-332	3812	11	of	of	ADP
ftr-332	3812	12	the	the	DET
ftr-332	3812	13	statutory	statutory	ADJ
ftr-332	3812	14	time	time	NOUN
ftr-332	3812	15	deadline	deadline	NOUN
ftr-332	3812	16	.	.	PUNCT
ftr-332	3813	1	the	the	DET
ftr-332	3813	2	taxpayer	taxpayer	NOUN
ftr-332	3813	3	failed	fail	VERB
ftr-332	3813	4	to	to	PART
ftr-332	3813	5	do	do	VERB
ftr-332	3813	6	so	so	ADV
ftr-332	3813	7	.	.	PUNCT
ftr-332	3814	1	a.	a.	NOUN
ftr-332	3815	1	the	the	DET
ftr-332	3815	2	seventh	seventh	ADJ
ftr-332	3815	3	circuit	circuit	NOUN
ftr-332	3815	4	echoes	echo	VERB
ftr-332	3815	5	the	the	DET
ftr-332	3815	6	district	district	NOUN
ftr-332	3815	7	court	court	NOUN
ftr-332	3815	8	:	:	PUNCT
ftr-332	3815	9	ya	ya	PRON
ftr-332	3815	10	got	get	VERB
ftr-332	3815	11	ta	to	PART
ftr-332	3815	12	tell	tell	VERB
ftr-332	3815	13	the	the	DET
ftr-332	3815	14	court	court	NOUN
ftr-332	3815	15	ya	ya	PRON
ftr-332	3815	16	want	want	VERB
ftr-332	3815	17	a	a	DET
ftr-332	3815	18	speedy	speedy	ADJ
ftr-332	3815	19	trial	trial	NOUN
ftr-332	3815	20	.	.	PUNCT
ftr-332	3816	1	thompson	thompson	PROPN
ftr-332	3816	2	v.	v.	PROPN
ftr-332	3816	3	united	united	PROPN
ftr-332	3816	4	states	states	PROPN
ftr-332	3816	5	,	,	PUNCT
ftr-332	3816	6	448	448	NUM
ftr-332	3816	7	fed	feed	VERB
ftr-332	3816	8	.	.	PUNCT
ftr-332	3817	1	appx	appx	PROPN
ftr-332	3817	2	.	.	PROPN
ftr-332	3818	1	878	878	NUM
ftr-332	3818	2	(	(	PUNCT
ftr-332	3818	3	7th	7th	ADJ
ftr-332	3818	4	cir	cir	NOUN
ftr-332	3818	5	.	.	PUNCT
ftr-332	3818	6	11/3/11	11/3/11	NUM
ftr-332	3818	7	)	)	PUNCT
ftr-332	3818	8	,	,	PUNCT
ftr-332	3818	9	aff’g	aff’g	PROPN
ftr-332	3818	10	106	106	NUM
ftr-332	3818	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-332	3818	12	20106464	20106464	NUM
ftr-332	3818	13	(	(	PUNCT
ftr-332	3818	14	n.d	n.d	PROPN
ftr-332	3818	15	.	.	PROPN
ftr-332	3818	16	ill	ill	PROPN
ftr-332	3818	17	.	.	PUNCT
ftr-332	3819	1	9/29/10	9/29/10	NUM
ftr-332	3819	2	)	)	PUNCT
ftr-332	3819	3	.	.	PUNCT
ftr-332	3820	1	the	the	DET
ftr-332	3820	2	failure	failure	NOUN
ftr-332	3820	3	of	of	ADP
ftr-332	3820	4	the	the	DET
ftr-332	3820	5	district	district	NOUN
ftr-332	3820	6	court	court	NOUN
ftr-332	3820	7	to	to	PART
ftr-332	3820	8	review	review	VERB
ftr-332	3820	9	a	a	DET
ftr-332	3820	10	jeopardy	jeopardy	NOUN
ftr-332	3820	11	assessment	assessment	NOUN
ftr-332	3820	12	within	within	ADP
ftr-332	3820	13	twenty	twenty	NUM
ftr-332	3820	14	days	day	NOUN
ftr-332	3820	15	,	,	PUNCT
ftr-332	3820	16	as	as	SCONJ
ftr-332	3820	17	required	require	VERB
ftr-332	3820	18	by	by	ADP
ftr-332	3820	19	§	§	PROPN
ftr-332	3820	20	7429(b)(2	7429(b)(2	NOUN
ftr-332	3820	21	)	)	PUNCT
ftr-332	3820	22	is	be	AUX
ftr-332	3820	23	not	not	PART
ftr-332	3820	24	alone	alone	ADJ
ftr-332	3820	25	grounds	ground	NOUN
ftr-332	3820	26	for	for	ADP
ftr-332	3820	27	entering	enter	VERB
ftr-332	3820	28	judgment	judgment	NOUN
ftr-332	3820	29	for	for	ADP
ftr-332	3820	30	the	the	DET
ftr-332	3820	31	taxpayer	taxpayer	NOUN
ftr-332	3820	32	.	.	PUNCT
ftr-332	3821	1	the	the	DET
ftr-332	3821	2	twenty	twenty	NUM
ftr-332	3821	3	-	-	PUNCT
ftr-332	3821	4	day	day	NOUN
ftr-332	3821	5	provision	provision	NOUN
ftr-332	3821	6	is	be	AUX
ftr-332	3821	7	―‗only	―‗only	ADV
ftr-332	3821	8	a	a	DET
ftr-332	3821	9	strong	strong	ADJ
ftr-332	3821	10	admonition	admonition	NOUN
ftr-332	3821	11	for	for	SCONJ
ftr-332	3821	12	the	the	DET
ftr-332	3821	13	judiciary	judiciary	NOUN
ftr-332	3821	14	to	to	PART
ftr-332	3821	15	act	act	VERB
ftr-332	3821	16	expeditiously	expeditiously	ADV
ftr-332	3821	17	‘	'	PUNCT
ftr-332	3821	18	rather	rather	ADV
ftr-332	3821	19	than	than	ADP
ftr-332	3821	20	‗a	‗a	NOUN
ftr-332	3821	21	limitation	limitation	NOUN
ftr-332	3821	22	on	on	ADP
ftr-332	3821	23	the	the	DET
ftr-332	3821	24	lower	low	ADJ
ftr-332	3821	25	courts	court	NOUN
ftr-332	3821	26	‘	'	PUNCT
ftr-332	3821	27	jurisdiction	jurisdiction	NOUN
ftr-332	3821	28	....	....	PUNCT
ftr-332	3821	29	‘‖	‘‖	NOUN
ftr-332	3821	30	;	;	PUNCT
ftr-332	3821	31	the	the	DET
ftr-332	3821	32	levy	levy	NOUN
ftr-332	3821	33	should	should	AUX
ftr-332	3821	34	not	not	PART
ftr-332	3821	35	be	be	AUX
ftr-332	3821	36	voiding	void	VERB
ftr-332	3821	37	unless	unless	SCONJ
ftr-332	3821	38	the	the	DET
ftr-332	3821	39	plaintiff	plaintiff	NOUN
ftr-332	3821	40	has	have	AUX
ftr-332	3821	41	shown	show	VERB
ftr-332	3821	42	extraordinary	extraordinary	ADJ
ftr-332	3821	43	diligence	diligence	NOUN
ftr-332	3821	44	in	in	ADP
ftr-332	3821	45	informing	inform	VERB
ftr-332	3821	46	the	the	DET
ftr-332	3821	47	court	court	NOUN
ftr-332	3821	48	that	that	SCONJ
ftr-332	3821	49	the	the	DET
ftr-332	3821	50	case	case	NOUN
ftr-332	3821	51	is	be	AUX
ftr-332	3821	52	ready	ready	ADJ
ftr-332	3821	53	for	for	ADP
ftr-332	3821	54	a	a	DET
ftr-332	3821	55	prompt	prompt	ADJ
ftr-332	3821	56	ruling	ruling	NOUN
ftr-332	3821	57	.	.	PUNCT
ftr-332	3822	1	the	the	DET
ftr-332	3822	2	taxpayer	taxpayer	NOUN
ftr-332	3822	3	bears	bear	VERB
ftr-332	3822	4	the	the	DET
ftr-332	3822	5	responsibility	responsibility	NOUN
ftr-332	3822	6	for	for	ADP
ftr-332	3822	7	informing	inform	VERB
ftr-332	3822	8	the	the	DET
ftr-332	3822	9	district	district	NOUN
ftr-332	3822	10	court	court	NOUN
ftr-332	3822	11	of	of	ADP
ftr-332	3822	12	the	the	DET
ftr-332	3822	13	statutory	statutory	ADJ
ftr-332	3822	14	time	time	NOUN
ftr-332	3822	15	deadline	deadline	NOUN
ftr-332	3822	16	.	.	PUNCT
ftr-332	3823	1	the	the	DET
ftr-332	3823	2	taxpayer	taxpayer	NOUN
ftr-332	3823	3	failed	fail	VERB
ftr-332	3823	4	to	to	PART
ftr-332	3823	5	do	do	VERB
ftr-332	3823	6	so	so	ADV
ftr-332	3823	7	.	.	PUNCT
ftr-332	3824	1	10	10	NUM
ftr-332	3824	2	.	.	PUNCT
ftr-332	3825	1	irs	irs	PROPN
ftr-332	3825	2	mails	mail	VERB
ftr-332	3825	3	wrong	wrong	ADJ
ftr-332	3825	4	form	form	NOUN
ftr-332	3825	5	,	,	PUNCT
ftr-332	3825	6	but	but	CCONJ
ftr-332	3825	7	provides	provide	VERB
ftr-332	3825	8	required	required	ADJ
ftr-332	3825	9	information	information	NOUN
ftr-332	3825	10	.	.	PUNCT
ftr-332	3826	1	just	just	ADV
ftr-332	3826	2	as	as	ADP
ftr-332	3826	3	in	in	ADP
ftr-332	3826	4	the	the	DET
ftr-332	3826	5	nba	nba	NOUN
ftr-332	3826	6	,	,	PUNCT
ftr-332	3826	7	no	no	DET
ftr-332	3826	8	harm	harm	NOUN
ftr-332	3826	9	,	,	PUNCT
ftr-332	3826	10	no	no	DET
ftr-332	3826	11	foul	foul	NOUN
ftr-332	3826	12	.	.	PUNCT
ftr-332	3827	1	conway	conway	PROPN
ftr-332	3827	2	v.	v.	PROPN
ftr-332	3827	3	commissioner	commissioner	PROPN
ftr-332	3827	4	,	,	PUNCT
ftr-332	3827	5	137	137	NUM
ftr-332	3827	6	t.c	t.c	NOUN
ftr-332	3827	7	.	.	PUNCT
ftr-332	3828	1	no	no	INTJ
ftr-332	3828	2	.	.	NOUN
ftr-332	3829	1	16	16	NUM
ftr-332	3829	2	(	(	PUNCT
ftr-332	3829	3	12/19/11	12/19/11	NUM
ftr-332	3829	4	)	)	PUNCT
ftr-332	3829	5	.	.	PUNCT
ftr-332	3830	1	if	if	SCONJ
ftr-332	3830	2	the	the	DET
ftr-332	3830	3	irs	irs	PROPN
ftr-332	3830	4	fails	fail	VERB
ftr-332	3830	5	to	to	PART
ftr-332	3830	6	comply	comply	VERB
ftr-332	3830	7	with	with	ADP
ftr-332	3830	8	the	the	DET
ftr-332	3830	9	requirement	requirement	NOUN
ftr-332	3830	10	of	of	ADP
ftr-332	3830	11	§	§	PROPN
ftr-332	3830	12	6303(a	6303(a	NUM
ftr-332	3830	13	)	)	PUNCT
ftr-332	3830	14	that	that	SCONJ
ftr-332	3830	15	within	within	ADP
ftr-332	3830	16	sixty	sixty	ADJ
ftr-332	3830	17	days	day	NOUN
ftr-332	3830	18	of	of	ADP
ftr-332	3830	19	the	the	DET
ftr-332	3830	20	assessment	assessment	NOUN
ftr-332	3830	21	it	it	PRON
ftr-332	3830	22	notify	notify	VERB
ftr-332	3830	23	the	the	DET
ftr-332	3830	24	taxpayer	taxpayer	NOUN
ftr-332	3830	25	and	and	CCONJ
ftr-332	3830	26	demand	demand	NOUN
ftr-332	3830	27	payment	payment	NOUN
ftr-332	3830	28	,	,	PUNCT
ftr-332	3830	29	the	the	DET
ftr-332	3830	30	irs	irs	PROPN
ftr-332	3830	31	may	may	AUX
ftr-332	3830	32	be	be	AUX
ftr-332	3830	33	barred	bar	VERB
ftr-332	3830	34	from	from	ADP
ftr-332	3830	35	collecting	collect	VERB
ftr-332	3830	36	through	through	ADP
ftr-332	3830	37	nonjudicial	nonjudicial	ADJ
ftr-332	3830	38	procedures	procedure	NOUN
ftr-332	3830	39	.	.	PUNCT
ftr-332	3831	1	in	in	ADP
ftr-332	3831	2	this	this	DET
ftr-332	3831	3	cdp	cdp	NOUN
ftr-332	3831	4	case	case	NOUN
ftr-332	3831	5	involving	involve	VERB
ftr-332	3831	6	trust	trust	NOUN
ftr-332	3831	7	fund	fund	NOUN
ftr-332	3831	8	taxes	taxis	NOUN
ftr-332	3831	9	owed	owe	VERB
ftr-332	3831	10	by	by	ADP
ftr-332	3831	11	a	a	DET
ftr-332	3831	12	failed	fail	VERB
ftr-332	3831	13	airline	airline	NOUN
ftr-332	3831	14	,	,	PUNCT
ftr-332	3831	15	the	the	DET
ftr-332	3831	16	tax	tax	NOUN
ftr-332	3831	17	court	court	NOUN
ftr-332	3831	18	(	(	PUNCT
ftr-332	3831	19	judge	judge	PROPN
ftr-332	3831	20	paris	paris	PROPN
ftr-332	3831	21	)	)	PUNCT
ftr-332	3831	22	followed	follow	VERB
ftr-332	3831	23	hughes	hughes	PROPN
ftr-332	3831	24	v.	v.	PROPN
ftr-332	3831	25	united	united	PROPN
ftr-332	3831	26	states	states	PROPN
ftr-332	3831	27	,	,	PUNCT
ftr-332	3831	28	953	953	NUM
ftr-332	3831	29	f.2d	f.2d	ADP
ftr-332	3831	30	531	531	NUM
ftr-332	3831	31	(	(	PUNCT
ftr-332	3831	32	9th	9th	ADJ
ftr-332	3831	33	cir	cir	NOUN
ftr-332	3831	34	.	.	PROPN
ftr-332	3831	35	1992	1992	NUM
ftr-332	3831	36	)	)	PUNCT
ftr-332	3831	37	,	,	PUNCT
ftr-332	3831	38	holding	hold	VERB
ftr-332	3831	39	that	that	SCONJ
ftr-332	3831	40	the	the	DET
ftr-332	3831	41	form	form	NOUN
ftr-332	3831	42	on	on	ADP
ftr-332	3831	43	which	which	PRON
ftr-332	3831	44	a	a	DET
ftr-332	3831	45	notice	notice	NOUN
ftr-332	3831	46	of	of	ADP
ftr-332	3831	47	assessment	assessment	NOUN
ftr-332	3831	48	and	and	CCONJ
ftr-332	3831	49	demand	demand	NOUN
ftr-332	3831	50	for	for	ADP
ftr-332	3831	51	payment	payment	NOUN
ftr-332	3831	52	is	be	AUX
ftr-332	3831	53	made	make	VERB
ftr-332	3831	54	is	be	AUX
ftr-332	3831	55	irrelevant	irrelevant	ADJ
ftr-332	3831	56	as	as	ADV
ftr-332	3831	57	long	long	ADV
ftr-332	3831	58	as	as	SCONJ
ftr-332	3831	59	it	it	PRON
ftr-332	3831	60	provides	provide	VERB
ftr-332	3831	61	the	the	DET
ftr-332	3831	62	taxpayer	taxpayer	NOUN
ftr-332	3831	63	with	with	ADP
ftr-332	3831	64	all	all	PRON
ftr-332	3831	65	of	of	ADP
ftr-332	3831	66	the	the	DET
ftr-332	3831	67	information	information	NOUN
ftr-332	3831	68	required	require	VERB
ftr-332	3831	69	by	by	ADP
ftr-332	3831	70	§	§	PROPN
ftr-332	3831	71	6303	6303	NUM
ftr-332	3831	72	.	.	PUNCT
ftr-332	3832	1	in	in	ADP
ftr-332	3832	2	the	the	DET
ftr-332	3832	3	case	case	NOUN
ftr-332	3832	4	at	at	ADP
ftr-332	3832	5	bar	bar	NOUN
ftr-332	3832	6	,	,	PUNCT
ftr-332	3832	7	with	with	ADP
ftr-332	3832	8	respect	respect	NOUN
ftr-332	3832	9	to	to	ADP
ftr-332	3832	10	one	one	NUM
ftr-332	3832	11	taxpayer	taxpayer	NOUN
ftr-332	3832	12	[	[	X
ftr-332	3832	13	the	the	DET
ftr-332	3832	14	failed	fail	VERB
ftr-332	3832	15	airline‘s	airline‘s	PROPN
ftr-332	3832	16	cfo	cfo	PROPN
ftr-332	3832	17	]	]	PUNCT
ftr-332	3832	18	a	a	DET
ftr-332	3832	19	levy	levy	NOUN
ftr-332	3832	20	notice	notice	NOUN
ftr-332	3832	21	constituted	constitute	VERB
ftr-332	3832	22	adequate	adequate	ADJ
ftr-332	3832	23	notice	notice	NOUN
ftr-332	3832	24	under	under	ADP
ftr-332	3832	25	§	§	PROPN
ftr-332	3832	26	6303	6303	NUM
ftr-332	3832	27	because	because	SCONJ
ftr-332	3832	28	it	it	PRON
ftr-332	3832	29	went	go	VERB
ftr-332	3832	30	beyond	beyond	ADP
ftr-332	3832	31	the	the	DET
ftr-332	3832	32	typical	typical	ADJ
ftr-332	3832	33	notice	notice	NOUN
ftr-332	3832	34	of	of	ADP
ftr-332	3832	35	intent	intent	NOUN
ftr-332	3832	36	to	to	PART
ftr-332	3832	37	levy	levy	VERB
ftr-332	3832	38	by	by	ADP
ftr-332	3832	39	including	include	VERB
ftr-332	3832	40	a	a	DET
ftr-332	3832	41	demand	demand	NOUN
ftr-332	3832	42	for	for	ADP
ftr-332	3832	43	immediate	immediate	ADJ
ftr-332	3832	44	payment	payment	NOUN
ftr-332	3832	45	of	of	ADP
ftr-332	3832	46	the	the	DET
ftr-332	3832	47	specific	specific	ADJ
ftr-332	3832	48	amounts	amount	NOUN
ftr-332	3832	49	of	of	ADP
ftr-332	3832	50	the	the	DET
ftr-332	3832	51	taxes	taxis	NOUN
ftr-332	3832	52	owed	owe	VERB
ftr-332	3832	53	,	,	PUNCT
ftr-332	3832	54	listed	list	VERB
ftr-332	3832	55	by	by	ADP
ftr-332	3832	56	period	period	NOUN
ftr-332	3832	57	,	,	PUNCT
ftr-332	3832	58	within	within	ADP
ftr-332	3832	59	sixty	sixty	ADJ
ftr-332	3832	60	days	day	NOUN
ftr-332	3832	61	of	of	ADP
ftr-332	3832	62	the	the	DET
ftr-332	3832	63	assessment	assessment	NOUN
ftr-332	3832	64	,	,	PUNCT
ftr-332	3832	65	even	even	ADV
ftr-332	3832	66	though	though	SCONJ
ftr-332	3832	67	no	no	DET
ftr-332	3832	68	earlier	early	ADV
ftr-332	3832	69	adequate	adequate	ADJ
ftr-332	3832	70	notice	notice	NOUN
ftr-332	3832	71	had	have	AUX
ftr-332	3832	72	been	be	AUX
ftr-332	3832	73	provided	provide	VERB
ftr-332	3832	74	.	.	PUNCT
ftr-332	3833	1			PUNCT
ftr-332	3833	2	however	however	ADV
ftr-332	3833	3	,	,	PUNCT
ftr-332	3833	4	with	with	ADP
ftr-332	3833	5	respect	respect	NOUN
ftr-332	3833	6	to	to	ADP
ftr-332	3833	7	another	another	DET
ftr-332	3833	8	taxpayer	taxpayer	NOUN
ftr-332	3834	1	[	[	X
ftr-332	3834	2	the	the	DET
ftr-332	3834	3	failed	fail	VERB
ftr-332	3834	4	airline‘s	airline‘s	PROPN
ftr-332	3834	5	ceo	ceo	NOUN
ftr-332	3834	6	]	]	X
ftr-332	3834	7	,	,	PUNCT
ftr-332	3834	8	a	a	DET
ftr-332	3834	9	lien	lien	NOUN
ftr-332	3834	10	notice	notice	VERB
ftr-332	3834	11	that	that	SCONJ
ftr-332	3834	12	merely	merely	ADV
ftr-332	3834	13	reflected	reflect	VERB
ftr-332	3834	14	that	that	SCONJ
ftr-332	3834	15	unpaid	unpaid	ADJ
ftr-332	3834	16	taxes	taxis	NOUN
ftr-332	3834	17	were	be	AUX
ftr-332	3834	18	owed	owe	VERB
ftr-332	3834	19	,	,	PUNCT
ftr-332	3834	20	but	but	CCONJ
ftr-332	3834	21	which	which	PRON
ftr-332	3834	22	did	do	AUX
ftr-332	3834	23	not	not	PART
ftr-332	3834	24	state	state	VERB
ftr-332	3834	25	the	the	DET
ftr-332	3834	26	amounts	amount	NOUN
ftr-332	3834	27	,	,	PUNCT
ftr-332	3834	28	types	type	NOUN
ftr-332	3834	29	,	,	PUNCT
ftr-332	3834	30	or	or	CCONJ
ftr-332	3834	31	periods	period	NOUN
ftr-332	3834	32	of	of	ADP
ftr-332	3834	33	the	the	DET
ftr-332	3834	34	unpaid	unpaid	ADJ
ftr-332	3834	35	taxes	taxis	NOUN
ftr-332	3834	36	,	,	PUNCT
ftr-332	3834	37	was	be	AUX
ftr-332	3834	38	not	not	PART
ftr-332	3834	39	adequate	adequate	ADJ
ftr-332	3834	40	notice	notice	NOUN
ftr-332	3834	41	under	under	ADP
ftr-332	3834	42	§	§	PROPN
ftr-332	3834	43	6303(a	6303(a	NUM
ftr-332	3834	44	)	)	PUNCT
ftr-332	3834	45	.	.	PUNCT
ftr-332	3835	1	the	the	DET
ftr-332	3835	2	court	court	NOUN
ftr-332	3835	3	rejected	reject	VERB
ftr-332	3835	4	the	the	DET
ftr-332	3835	5	irs‘s	irs‘s	NOUN
ftr-332	3835	6	argument	argument	NOUN
ftr-332	3835	7	that	that	SCONJ
ftr-332	3835	8	the	the	DET
ftr-332	3835	9	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3835	10	multiple	multiple	ADJ
ftr-332	3835	11	communications	communication	NOUN
ftr-332	3835	12	with	with	ADP
ftr-332	3835	13	irs	irs	PROPN
ftr-332	3835	14	appeals	appeal	NOUN
ftr-332	3835	15	before	before	ADP
ftr-332	3835	16	the	the	DET
ftr-332	3835	17	assessments	assessment	NOUN
ftr-332	3835	18	regarding	regard	VERB
ftr-332	3835	19	the	the	DET
ftr-332	3835	20	amounts	amount	NOUN
ftr-332	3835	21	of	of	ADP
ftr-332	3835	22	the	the	DET
ftr-332	3835	23	unpaid	unpaid	ADJ
ftr-332	3835	24	taxes	taxis	NOUN
ftr-332	3835	25	had	have	AUX
ftr-332	3835	26	provided	provide	VERB
ftr-332	3835	27	him	he	PRON
ftr-332	3835	28	with	with	ADP
ftr-332	3835	29	constructive	constructive	ADJ
ftr-332	3835	30	notice	notice	NOUN
ftr-332	3835	31	.	.	PUNCT
ftr-332	3836	1	2012	2012	NUM
ftr-332	3836	2	]	]	PUNCT
ftr-332	3836	3	recent	recent	ADJ
ftr-332	3836	4	developments	development	NOUN
ftr-332	3836	5	in	in	ADP
ftr-332	3836	6	federal	federal	ADJ
ftr-332	3836	7	income	income	NOUN
ftr-332	3836	8	taxation	taxation	NOUN
ftr-332	3836	9	371	371	NUM
ftr-332	3836	10	11	11	NUM
ftr-332	3836	11	.	.	PUNCT
ftr-332	3837	1	bankruptcy	bankruptcy	NOUN
ftr-332	3837	2	does	do	AUX
ftr-332	3837	3	n’t	not	PART
ftr-332	3837	4	prevent	prevent	VERB
ftr-332	3837	5	the	the	DET
ftr-332	3837	6	irs	irs	PROPN
ftr-332	3837	7	from	from	ADP
ftr-332	3837	8	collecting	collect	VERB
ftr-332	3837	9	tax	tax	NOUN
ftr-332	3837	10	shelter	shelter	NOUN
ftr-332	3837	11	based	base	VERB
ftr-332	3837	12	deficiencies	deficiency	NOUN
ftr-332	3837	13	.	.	PUNCT
ftr-332	3838	1	in	in	ADP
ftr-332	3838	2	re	re	PROPN
ftr-332	3838	3	vaughn	vaughn	PROPN
ftr-332	3838	4	,	,	PUNCT
ftr-332	3838	5	463	463	NUM
ftr-332	3838	6	b.r	b.r	PROPN
ftr-332	3838	7	.	.	PROPN
ftr-332	3838	8	531	531	NUM
ftr-332	3838	9	(	(	PUNCT
ftr-332	3838	10	bankr	bankr	ADJ
ftr-332	3838	11	.	.	PUNCT
ftr-332	3839	1	colo	colo	PROPN
ftr-332	3839	2	.	.	PUNCT
ftr-332	3840	1	12/28/11	12/28/11	X
ftr-332	3840	2	)	)	PUNCT
ftr-332	3840	3	.	.	PUNCT
ftr-332	3841	1	the	the	DET
ftr-332	3841	2	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3841	3	tax	tax	NOUN
ftr-332	3841	4	debts	debt	NOUN
ftr-332	3841	5	arising	arise	VERB
ftr-332	3841	6	from	from	ADP
ftr-332	3841	7	disallowed	disallow	VERB
ftr-332	3841	8	―blips‖	―blips‖	PROPN
ftr-332	3841	9	tax	tax	NOUN
ftr-332	3841	10	shelter	shelter	NOUN
ftr-332	3841	11	losses	loss	NOUN
ftr-332	3841	12	were	be	AUX
ftr-332	3841	13	excepted	except	VERB
ftr-332	3841	14	from	from	ADP
ftr-332	3841	15	discharge	discharge	NOUN
ftr-332	3841	16	under	under	ADP
ftr-332	3841	17	the	the	DET
ftr-332	3841	18	11	11	NUM
ftr-332	3841	19	u.s.c	u.s.c	NOUN
ftr-332	3841	20	.	.	PUNCT
ftr-332	3842	1	§	§	PROPN
ftr-332	3842	2	523(a)(1)(c	523(a)(1)(c	PROPN
ftr-332	3842	3	)	)	PUNCT
ftr-332	3842	4	fraudulent	fraudulent	ADJ
ftr-332	3842	5	return	return	NOUN
ftr-332	3842	6	and/or	and/or	CCONJ
ftr-332	3842	7	willful	willful	ADJ
ftr-332	3842	8	evasion	evasion	NOUN
ftr-332	3842	9	provisions	provision	NOUN
ftr-332	3842	10	.	.	PUNCT
ftr-332	3843	1	fraudulent	fraudulent	ADJ
ftr-332	3843	2	return	return	NOUN
ftr-332	3843	3	evidence	evidence	NOUN
ftr-332	3843	4	included	include	VERB
ftr-332	3843	5	facts	fact	NOUN
ftr-332	3843	6	that	that	SCONJ
ftr-332	3843	7	despite	despite	SCONJ
ftr-332	3843	8	taxpayer	taxpayer	NOUN
ftr-332	3843	9	's	's	PART
ftr-332	3843	10	business	business	NOUN
ftr-332	3843	11	experience	experience	NOUN
ftr-332	3843	12	and	and	CCONJ
ftr-332	3843	13	savvy	savvy	ADJ
ftr-332	3843	14	,	,	PUNCT
ftr-332	3843	15	he	he	PRON
ftr-332	3843	16	disregarded	disregard	VERB
ftr-332	3843	17	numerous	numerous	ADJ
ftr-332	3843	18	red	red	ADJ
ftr-332	3843	19	flags	flag	NOUN
ftr-332	3843	20	about	about	ADP
ftr-332	3843	21	the	the	DET
ftr-332	3843	22	blips	blip	NOUN
ftr-332	3843	23	transaction	transaction	NOUN
ftr-332	3843	24	,	,	PUNCT
ftr-332	3843	25	relied	rely	VERB
ftr-332	3843	26	on	on	ADP
ftr-332	3843	27	the	the	DET
ftr-332	3843	28	promoter	promoter	NOUN
ftr-332	3843	29	's	's	PART
ftr-332	3843	30	advice	advice	NOUN
ftr-332	3843	31	,	,	PUNCT
ftr-332	3843	32	and	and	CCONJ
ftr-332	3843	33	entered	enter	VERB
ftr-332	3843	34	into	into	ADP
ftr-332	3843	35	the	the	DET
ftr-332	3843	36	transaction	transaction	NOUN
ftr-332	3843	37	without	without	ADP
ftr-332	3843	38	obtaining	obtain	VERB
ftr-332	3843	39	a	a	DET
ftr-332	3843	40	truly	truly	ADV
ftr-332	3843	41	independent	independent	ADJ
ftr-332	3843	42	opinion	opinion	NOUN
ftr-332	3843	43	as	as	ADP
ftr-332	3843	44	to	to	ADP
ftr-332	3843	45	its	its	PRON
ftr-332	3843	46	potential	potential	NOUN
ftr-332	3843	47	and	and	CCONJ
ftr-332	3843	48	its	its	PRON
ftr-332	3843	49	tax	tax	NOUN
ftr-332	3843	50	implications	implication	NOUN
ftr-332	3843	51	.	.	PUNCT
ftr-332	3844	1	g.	g.	PROPN
ftr-332	3844	2	innocent	innocent	ADJ
ftr-332	3844	3	spouse	spouse	PROPN
ftr-332	3844	4	1	1	NUM
ftr-332	3844	5	.	.	PUNCT
ftr-332	3845	1	that	that	DET
ftr-332	3845	2	regulation	regulation	NOUN
ftr-332	3845	3	ai	ai	AUX
ftr-332	3845	4	n’t	not	PART
ftr-332	3845	5	got	get	VERB
ftr-332	3845	6	no	no	DET
ftr-332	3845	7	equity	equity	NOUN
ftr-332	3845	8	and	and	CCONJ
ftr-332	3846	1	it	it	PRON
ftr-332	3846	2	ai	ai	AUX
ftr-332	3846	3	n’t	not	PART
ftr-332	3846	4	got	get	VERB
ftr-332	3846	5	no	no	DET
ftr-332	3846	6	empathy	empathy	NOUN
ftr-332	3846	7	,	,	PUNCT
ftr-332	3846	8	so	so	SCONJ
ftr-332	3846	9	it	it	PRON
ftr-332	3846	10	’s	’	VERB
ftr-332	3846	11	invalid	invalid	ADJ
ftr-332	3846	12	.	.	PUNCT
ftr-332	3847	1	the	the	DET
ftr-332	3847	2	tax	tax	NOUN
ftr-332	3847	3	court	court	NOUN
ftr-332	3847	4	majority	majority	NOUN
ftr-332	3847	5	responds	respond	VERB
ftr-332	3847	6	to	to	ADP
ftr-332	3847	7	―the	―the	DET
ftr-332	3847	8	sound	sound	NOUN
ftr-332	3847	9	of	of	ADP
ftr-332	3847	10	[	[	X
ftr-332	3847	11	congressional	congressional	ADJ
ftr-332	3847	12	]	]	PUNCT
ftr-332	3847	13	silence.‖	silence.‖	PROPN
ftr-332	3847	14	lantz	lantz	PROPN
ftr-332	3847	15	v.	v.	PROPN
ftr-332	3847	16	commissioner	commissioner	PROPN
ftr-332	3847	17	,	,	PUNCT
ftr-332	3847	18	132	132	NUM
ftr-332	3847	19	t.c	t.c	PROPN
ftr-332	3847	20	.	.	PROPN
ftr-332	3848	1	131	131	NUM
ftr-332	3848	2	(	(	PUNCT
ftr-332	3848	3	4/7/09	4/7/09	NUM
ftr-332	3848	4	)	)	PUNCT
ftr-332	3848	5	(	(	PUNCT
ftr-332	3848	6	reviewed	review	VERB
ftr-332	3848	7	,	,	PUNCT
ftr-332	3848	8	12	12	NUM
ftr-332	3848	9	-	-	SYM
ftr-332	3848	10	4	4	NUM
ftr-332	3848	11	)	)	PUNCT
ftr-332	3848	12	.	.	PUNCT
ftr-332	3849	1	the	the	DET
ftr-332	3849	2	taxpayer	taxpayer	NOUN
ftr-332	3849	3	sought	seek	VERB
ftr-332	3849	4	equitable	equitable	ADJ
ftr-332	3849	5	relief	relief	NOUN
ftr-332	3849	6	from	from	ADP
ftr-332	3849	7	joint	joint	ADJ
ftr-332	3849	8	income	income	NOUN
ftr-332	3849	9	tax	tax	NOUN
ftr-332	3849	10	liability	liability	NOUN
ftr-332	3849	11	under	under	ADP
ftr-332	3849	12	§	§	PROPN
ftr-332	3849	13	6015(f	6015(f	NUM
ftr-332	3849	14	)	)	PUNCT
ftr-332	3849	15	,	,	PUNCT
ftr-332	3849	16	but	but	CCONJ
ftr-332	3849	17	the	the	DET
ftr-332	3849	18	irs	irs	PROPN
ftr-332	3849	19	denied	deny	VERB
ftr-332	3849	20	relief	relief	NOUN
ftr-332	3849	21	on	on	ADP
ftr-332	3849	22	the	the	DET
ftr-332	3849	23	ground	ground	NOUN
ftr-332	3849	24	that	that	SCONJ
ftr-332	3849	25	she	she	PRON
ftr-332	3849	26	had	have	AUX
ftr-332	3849	27	not	not	PART
ftr-332	3849	28	requested	request	VERB
ftr-332	3849	29	relief	relief	NOUN
ftr-332	3849	30	within	within	ADP
ftr-332	3849	31	two	two	NUM
ftr-332	3849	32	years	year	NOUN
ftr-332	3849	33	from	from	ADP
ftr-332	3849	34	the	the	DET
ftr-332	3849	35	irs‘s	irs‘s	NOUN
ftr-332	3849	36	first	first	ADJ
ftr-332	3849	37	collection	collection	NOUN
ftr-332	3849	38	action	action	NOUN
ftr-332	3849	39	,	,	PUNCT
ftr-332	3849	40	as	as	SCONJ
ftr-332	3849	41	required	require	VERB
ftr-332	3849	42	by	by	ADP
ftr-332	3849	43	reg	reg	NOUN
ftr-332	3849	44	.	.	PUNCT
ftr-332	3850	1	§	§	PROPN
ftr-332	3850	2	1.6015	1.6015	NUM
ftr-332	3850	3	-	-	PUNCT
ftr-332	3850	4	5(b)(1	5(b)(1	NUM
ftr-332	3850	5	)	)	PUNCT
ftr-332	3850	6	.	.	PUNCT
ftr-332	3851	1	consequently	consequently	ADV
ftr-332	3851	2	,	,	PUNCT
ftr-332	3851	3	the	the	DET
ftr-332	3851	4	irs	irs	PROPN
ftr-332	3851	5	did	do	AUX
ftr-332	3851	6	not	not	PART
ftr-332	3851	7	reach	reach	VERB
ftr-332	3851	8	the	the	DET
ftr-332	3851	9	substantive	substantive	ADJ
ftr-332	3851	10	issues	issue	NOUN
ftr-332	3851	11	of	of	ADP
ftr-332	3851	12	the	the	DET
ftr-332	3851	13	claim	claim	NOUN
ftr-332	3851	14	.	.	PUNCT
ftr-332	3852	1	in	in	ADP
ftr-332	3852	2	a	a	DET
ftr-332	3852	3	reviewed	review	VERB
ftr-332	3852	4	opinion	opinion	NOUN
ftr-332	3852	5	by	by	ADP
ftr-332	3852	6	judge	judge	NOUN
ftr-332	3852	7	goeke	goeke	ADJ
ftr-332	3852	8	,	,	PUNCT
ftr-332	3852	9	joined	join	VERB
ftr-332	3852	10	by	by	ADP
ftr-332	3852	11	eleven	eleven	NUM
ftr-332	3852	12	judges	judge	NOUN
ftr-332	3852	13	,	,	PUNCT
ftr-332	3852	14	with	with	ADP
ftr-332	3852	15	four	four	NUM
ftr-332	3852	16	dissents	dissent	NOUN
ftr-332	3852	17	,	,	PUNCT
ftr-332	3852	18	the	the	DET
ftr-332	3852	19	tax	tax	NOUN
ftr-332	3852	20	court	court	NOUN
ftr-332	3852	21	held	hold	VERB
ftr-332	3852	22	reg	reg	NOUN
ftr-332	3852	23	.	.	PUNCT
ftr-332	3853	1	§	§	PROPN
ftr-332	3853	2	1.6015	1.6015	NUM
ftr-332	3853	3	-	-	SYM
ftr-332	3853	4	5(b)(1	5(b)(1	NUM
ftr-332	3853	5	)	)	PUNCT
ftr-332	3853	6	to	to	PART
ftr-332	3853	7	be	be	AUX
ftr-332	3853	8	invalid	invalid	ADJ
ftr-332	3853	9	as	as	SCONJ
ftr-332	3853	10	applied	apply	VERB
ftr-332	3853	11	to	to	ADP
ftr-332	3853	12	§	§	PROPN
ftr-332	3853	13	6015(f	6015(f	NUM
ftr-332	3853	14	)	)	PUNCT
ftr-332	3853	15	relief	relief	NOUN
ftr-332	3853	16	.	.	PUNCT
ftr-332	3854	1	(	(	PUNCT
ftr-332	3854	2	following	follow	VERB
ftr-332	3854	3	the	the	DET
ftr-332	3854	4	golsen	golsen	ADJ
ftr-332	3854	5	rule	rule	NOUN
ftr-332	3854	6	,	,	PUNCT
ftr-332	3854	7	the	the	DET
ftr-332	3854	8	tax	tax	NOUN
ftr-332	3854	9	court	court	NOUN
ftr-332	3854	10	applied	apply	VERB
ftr-332	3854	11	chevron	chevron	NOUN
ftr-332	3854	12	,	,	PUNCT
ftr-332	3854	13	u.s.a	u.s.a	PROPN
ftr-332	3854	14	.	.	PROPN
ftr-332	3854	15	,	,	PUNCT
ftr-332	3854	16	inc	inc	PROPN
ftr-332	3854	17	.	.	PROPN
ftr-332	3854	18	v.	v.	ADP
ftr-332	3854	19	natural	natural	ADJ
ftr-332	3854	20	res	re	NOUN
ftr-332	3854	21	.	.	PUNCT
ftr-332	3855	1	def	def	PROPN
ftr-332	3855	2	.	.	PROPN
ftr-332	3855	3	council	council	PROPN
ftr-332	3855	4	,	,	PUNCT
ftr-332	3855	5	inc	inc	PROPN
ftr-332	3855	6	.	.	PROPN
ftr-332	3855	7	,	,	PUNCT
ftr-332	3855	8	467	467	NUM
ftr-332	3855	9	u.s	u.s	PROPN
ftr-332	3855	10	.	.	PROPN
ftr-332	3855	11	837	837	NUM
ftr-332	3855	12	(	(	PUNCT
ftr-332	3855	13	1984	1984	NUM
ftr-332	3855	14	)	)	PUNCT
ftr-332	3855	15	,	,	PUNCT
ftr-332	3855	16	because	because	SCONJ
ftr-332	3855	17	the	the	DET
ftr-332	3855	18	seventh	seventh	ADJ
ftr-332	3855	19	circuit	circuit	NOUN
ftr-332	3855	20	held	hold	VERB
ftr-332	3855	21	in	in	ADP
ftr-332	3855	22	bankers	banker	NOUN
ftr-332	3855	23	life	life	PROPN
ftr-332	3855	24	&	&	CCONJ
ftr-332	3855	25	cas	cas	PROPN
ftr-332	3855	26	.	.	PROPN
ftr-332	3855	27	co.	co.	PROPN
ftr-332	3855	28	v.	v.	ADP
ftr-332	3855	29	united	united	PROPN
ftr-332	3855	30	states	states	PROPN
ftr-332	3855	31	,	,	PUNCT
ftr-332	3855	32	142	142	NUM
ftr-332	3855	33	f.3d	f.3d	NUM
ftr-332	3855	34	973	973	NUM
ftr-332	3855	35	,	,	PUNCT
ftr-332	3855	36	979	979	NUM
ftr-332	3855	37	(	(	PUNCT
ftr-332	3855	38	7th	7th	ADJ
ftr-332	3855	39	cir	cir	NOUN
ftr-332	3855	40	.	.	PUNCT
ftr-332	3855	41	1998	1998	NUM
ftr-332	3855	42	)	)	PUNCT
ftr-332	3855	43	,	,	PUNCT
ftr-332	3855	44	that	that	SCONJ
ftr-332	3855	45	regulations	regulation	NOUN
ftr-332	3855	46	issued	issue	VERB
ftr-332	3855	47	under	under	ADP
ftr-332	3855	48	general	general	ADJ
ftr-332	3855	49	or	or	CCONJ
ftr-332	3855	50	specific	specific	ADJ
ftr-332	3855	51	authority	authority	NOUN
ftr-332	3855	52	of	of	ADP
ftr-332	3855	53	the	the	DET
ftr-332	3855	54	irs	irs	PROPN
ftr-332	3855	55	to	to	PART
ftr-332	3855	56	promulgate	promulgate	VERB
ftr-332	3855	57	necessary	necessary	ADJ
ftr-332	3855	58	rules	rule	NOUN
ftr-332	3855	59	are	be	AUX
ftr-332	3855	60	entitled	entitle	VERB
ftr-332	3855	61	to	to	ADP
ftr-332	3855	62	chevron	chevron	NOUN
ftr-332	3855	63	deference	deference	NOUN
ftr-332	3855	64	;	;	PUNCT
ftr-332	3855	65	reg	reg	NOUN
ftr-332	3855	66	.	.	PUNCT
ftr-332	3856	1	§	§	PROPN
ftr-332	3856	2	1.6015	1.6015	NUM
ftr-332	3856	3	-	-	SYM
ftr-332	3856	4	5	5	NUM
ftr-332	3856	5	was	be	AUX
ftr-332	3856	6	issued	issue	VERB
ftr-332	3856	7	under	under	ADP
ftr-332	3856	8	both	both	CCONJ
ftr-332	3856	9	a	a	DET
ftr-332	3856	10	general	general	ADJ
ftr-332	3856	11	grant	grant	NOUN
ftr-332	3856	12	of	of	ADP
ftr-332	3856	13	authority	authority	NOUN
ftr-332	3856	14	under	under	ADP
ftr-332	3856	15	§	§	PROPN
ftr-332	3856	16	7805	7805	NUM
ftr-332	3856	17	and	and	CCONJ
ftr-332	3856	18	a	a	DET
ftr-332	3856	19	specific	specific	ADJ
ftr-332	3856	20	grant	grant	NOUN
ftr-332	3856	21	of	of	ADP
ftr-332	3856	22	authority	authority	NOUN
ftr-332	3856	23	in	in	ADP
ftr-332	3856	24	§	§	PROPN
ftr-332	3856	25	6015(h	6015(h	NUM
ftr-332	3856	26	)	)	PUNCT
ftr-332	3856	27	.	.	PUNCT
ftr-332	3856	28	)	)	PUNCT
ftr-332	3857	1	the	the	DET
ftr-332	3857	2	court	court	NOUN
ftr-332	3857	3	focused	focus	VERB
ftr-332	3857	4	on	on	ADP
ftr-332	3857	5	the	the	DET
ftr-332	3857	6	explicit	explicit	ADJ
ftr-332	3857	7	inclusion	inclusion	NOUN
ftr-332	3857	8	of	of	ADP
ftr-332	3857	9	a	a	DET
ftr-332	3857	10	two	two	NUM
ftr-332	3857	11	-	-	PUNCT
ftr-332	3857	12	year	year	NOUN
ftr-332	3857	13	deadline	deadline	NOUN
ftr-332	3857	14	in	in	ADP
ftr-332	3857	15	both	both	DET
ftr-332	3857	16	§	§	PROPN
ftr-332	3857	17	6015(b	6015(b	NOUN
ftr-332	3857	18	)	)	PUNCT
ftr-332	3857	19	and	and	CCONJ
ftr-332	3857	20	§	§	PROPN
ftr-332	3857	21	6015(c	6015(c	NOUN
ftr-332	3857	22	)	)	PUNCT
ftr-332	3857	23	,	,	PUNCT
ftr-332	3857	24	in	in	ADP
ftr-332	3857	25	contrast	contrast	NOUN
ftr-332	3857	26	to	to	ADP
ftr-332	3857	27	the	the	DET
ftr-332	3857	28	absence	absence	NOUN
ftr-332	3857	29	of	of	ADP
ftr-332	3857	30	any	any	DET
ftr-332	3857	31	deadline	deadline	NOUN
ftr-332	3857	32	in	in	ADP
ftr-332	3857	33	§	§	PROPN
ftr-332	3857	34	6015(f	6015(f	NUM
ftr-332	3857	35	)	)	PUNCT
ftr-332	3857	36	,	,	PUNCT
ftr-332	3857	37	to	to	PART
ftr-332	3857	38	find	find	VERB
ftr-332	3857	39	that	that	SCONJ
ftr-332	3857	40	the	the	DET
ftr-332	3857	41	regulation	regulation	NOUN
ftr-332	3857	42	was	be	AUX
ftr-332	3857	43	not	not	PART
ftr-332	3857	44	a	a	DET
ftr-332	3857	45	reasonable	reasonable	ADJ
ftr-332	3857	46	interpretation	interpretation	NOUN
ftr-332	3857	47	of	of	ADP
ftr-332	3857	48	the	the	DET
ftr-332	3857	49	statute	statute	NOUN
ftr-332	3857	50	under	under	ADP
ftr-332	3857	51	the	the	DET
ftr-332	3857	52	chevron	chevron	NOUN
ftr-332	3857	53	standard	standard	NOUN
ftr-332	3857	54	.	.	PUNCT
ftr-332	3858	1	―‗it	―‗it	PROPN
ftr-332	3858	2	is	be	AUX
ftr-332	3858	3	generally	generally	ADV
ftr-332	3858	4	presumed	presume	VERB
ftr-332	3858	5	that	that	SCONJ
ftr-332	3858	6	congress	congress	PROPN
ftr-332	3858	7	acts	act	VERB
ftr-332	3858	8	intentionally	intentionally	ADV
ftr-332	3858	9	and	and	CCONJ
ftr-332	3858	10	purposely	purposely	ADV
ftr-332	3858	11	‘	'	PUNCT
ftr-332	3858	12	when	when	SCONJ
ftr-332	3858	13	it	it	PRON
ftr-332	3858	14	‗includes	‗include	VERB
ftr-332	3858	15	particular	particular	ADJ
ftr-332	3858	16	language	language	NOUN
ftr-332	3858	17	in	in	ADP
ftr-332	3858	18	one	one	NUM
ftr-332	3858	19	section	section	NOUN
ftr-332	3858	20	of	of	ADP
ftr-332	3858	21	a	a	DET
ftr-332	3858	22	statute	statute	NOUN
ftr-332	3858	23	but	but	CCONJ
ftr-332	3858	24	omits	omit	VERB
ftr-332	3858	25	it	it	PRON
ftr-332	3858	26	in	in	ADP
ftr-332	3858	27	another‘‖.	another‘‖.	PROPN
ftr-332	3858	28	...	...	PUNCT
ftr-332	3859	1	we	we	PRON
ftr-332	3859	2	find	find	VERB
ftr-332	3859	3	that	that	SCONJ
ftr-332	3859	4	by	by	ADP
ftr-332	3859	5	explicitly	explicitly	ADV
ftr-332	3859	6	creating	create	VERB
ftr-332	3859	7	a	a	DET
ftr-332	3859	8	2	2	NUM
ftr-332	3859	9	-	-	PUNCT
ftr-332	3859	10	year	year	NOUN
ftr-332	3859	11	limitation	limitation	NOUN
ftr-332	3859	12	in	in	ADP
ftr-332	3859	13	subsections	subsection	NOUN
ftr-332	3859	14	(	(	PUNCT
ftr-332	3859	15	b	b	NOUN
ftr-332	3859	16	)	)	PUNCT
ftr-332	3859	17	and	and	CCONJ
ftr-332	3859	18	(	(	PUNCT
ftr-332	3859	19	c	c	NOUN
ftr-332	3859	20	)	)	PUNCT
ftr-332	3859	21	but	but	CCONJ
ftr-332	3859	22	not	not	PART
ftr-332	3859	23	subsection	subsection	NOUN
ftr-332	3859	24	(	(	PUNCT
ftr-332	3859	25	f	f	X
ftr-332	3859	26	)	)	PUNCT
ftr-332	3859	27	,	,	PUNCT
ftr-332	3859	28	congress	congress	PROPN
ftr-332	3859	29	has	have	VERB
ftr-332	3859	30	―spoken‖	―spoken‖	PROPN
ftr-332	3859	31	by	by	ADP
ftr-332	3859	32	its	its	PRON
ftr-332	3859	33	audible	audible	ADJ
ftr-332	3859	34	silence	silence	NOUN
ftr-332	3859	35	.	.	PUNCT
ftr-332	3860	1	because	because	SCONJ
ftr-332	3860	2	the	the	DET
ftr-332	3860	3	regulation	regulation	NOUN
ftr-332	3860	4	imposes	impose	VERB
ftr-332	3860	5	a	a	DET
ftr-332	3860	6	limitation	limitation	NOUN
ftr-332	3860	7	that	that	PRON
ftr-332	3860	8	congress	congress	PROPN
ftr-332	3860	9	explicitly	explicitly	ADV
ftr-332	3860	10	incorporated	incorporate	VERB
ftr-332	3860	11	into	into	ADP
ftr-332	3860	12	subsections	subsection	NOUN
ftr-332	3860	13	(	(	PUNCT
ftr-332	3860	14	b	b	NOUN
ftr-332	3860	15	)	)	PUNCT
ftr-332	3860	16	and	and	CCONJ
ftr-332	3860	17	(	(	PUNCT
ftr-332	3860	18	c	c	NOUN
ftr-332	3860	19	)	)	PUNCT
ftr-332	3860	20	but	but	CCONJ
ftr-332	3860	21	omitted	omit	VERB
ftr-332	3860	22	from	from	ADP
ftr-332	3860	23	subsection	subsection	NOUN
ftr-332	3860	24	(	(	PUNCT
ftr-332	3860	25	f	f	X
ftr-332	3860	26	)	)	PUNCT
ftr-332	3860	27	,	,	PUNCT
ftr-332	3860	28	it	it	PRON
ftr-332	3860	29	fails	fail	VERB
ftr-332	3860	30	the	the	DET
ftr-332	3860	31	first	first	ADJ
ftr-332	3860	32	prong	prong	NOUN
ftr-332	3860	33	of	of	ADP
ftr-332	3860	34	chevron	chevron	NOUN
ftr-332	3860	35	.	.	PUNCT
ftr-332	3861	1	...	...	PUNCT
ftr-332	3862	1	372	372	NUM
ftr-332	3862	2	florida	florida	PROPN
ftr-332	3862	3	tax	tax	NOUN
ftr-332	3862	4	review	review	NOUN
ftr-332	3862	5	[	[	X
ftr-332	3862	6	vol	vol	NOUN
ftr-332	3862	7	.	.	PUNCT
ftr-332	3863	1	12:5	12:5	NUM
ftr-332	3863	2	had	have	AUX
ftr-332	3863	3	congress	congress	PROPN
ftr-332	3863	4	intended	intend	VERB
ftr-332	3863	5	a	a	DET
ftr-332	3863	6	2	2	NUM
ftr-332	3863	7	-	-	PUNCT
ftr-332	3863	8	year	year	NOUN
ftr-332	3863	9	period	period	NOUN
ftr-332	3863	10	of	of	ADP
ftr-332	3863	11	limitations	limitation	NOUN
ftr-332	3863	12	for	for	ADP
ftr-332	3863	13	equitable	equitable	ADJ
ftr-332	3863	14	relief	relief	NOUN
ftr-332	3863	15	,	,	PUNCT
ftr-332	3863	16	then	then	ADV
ftr-332	3863	17	of	of	ADP
ftr-332	3863	18	course	course	NOUN
ftr-332	3863	19	it	it	PRON
ftr-332	3863	20	could	could	AUX
ftr-332	3863	21	have	have	AUX
ftr-332	3863	22	easily	easily	ADV
ftr-332	3863	23	included	include	VERB
ftr-332	3863	24	in	in	ADP
ftr-332	3863	25	subsection	subsection	NOUN
ftr-332	3863	26	(	(	PUNCT
ftr-332	3863	27	f	f	X
ftr-332	3863	28	)	)	PUNCT
ftr-332	3863	29	what	what	PRON
ftr-332	3863	30	it	it	PRON
ftr-332	3863	31	included	include	VERB
ftr-332	3863	32	in	in	ADP
ftr-332	3863	33	subsections	subsection	NOUN
ftr-332	3863	34	(	(	PUNCT
ftr-332	3863	35	b	b	NOUN
ftr-332	3863	36	)	)	PUNCT
ftr-332	3863	37	and	and	CCONJ
ftr-332	3863	38	(	(	PUNCT
ftr-332	3863	39	c	c	NOUN
ftr-332	3863	40	)	)	PUNCT
ftr-332	3863	41	.	.	PUNCT
ftr-332	3864	1	however	however	ADV
ftr-332	3864	2	,	,	PUNCT
ftr-332	3864	3	congress	congress	PROPN
ftr-332	3864	4	imposed	impose	VERB
ftr-332	3864	5	no	no	DET
ftr-332	3864	6	deadline	deadline	NOUN
ftr-332	3864	7	,	,	PUNCT
ftr-332	3864	8	yet	yet	CCONJ
ftr-332	3864	9	the	the	DET
ftr-332	3864	10	secretary	secretary	NOUN
ftr-332	3864	11	prescribed	prescribe	VERB
ftr-332	3864	12	a	a	DET
ftr-332	3864	13	period	period	NOUN
ftr-332	3864	14	of	of	ADP
ftr-332	3864	15	limitations	limitation	NOUN
ftr-332	3864	16	identical	identical	ADJ
ftr-332	3864	17	to	to	ADP
ftr-332	3864	18	the	the	DET
ftr-332	3864	19	limitations	limitation	NOUN
ftr-332	3864	20	congress	congress	PROPN
ftr-332	3864	21	imposed	impose	VERB
ftr-332	3864	22	under	under	ADP
ftr-332	3864	23	section	section	NOUN
ftr-332	3864	24	6015(b	6015(b	PROPN
ftr-332	3864	25	)	)	PUNCT
ftr-332	3864	26	and	and	CCONJ
ftr-332	3864	27	(	(	PUNCT
ftr-332	3864	28	c	c	NOUN
ftr-332	3864	29	)	)	PUNCT
ftr-332	3864	30	.	.	PUNCT
ftr-332	3865	1			PROPN
ftr-332	3865	2	as	as	ADP
ftr-332	3865	3	a	a	DET
ftr-332	3865	4	result	result	NOUN
ftr-332	3865	5	,	,	PUNCT
ftr-332	3865	6	the	the	DET
ftr-332	3865	7	irs	irs	PROPN
ftr-332	3865	8	abused	abuse	VERB
ftr-332	3865	9	its	its	PRON
ftr-332	3865	10	discretion	discretion	NOUN
ftr-332	3865	11	in	in	ADP
ftr-332	3865	12	failing	fail	VERB
ftr-332	3865	13	to	to	PART
ftr-332	3865	14	consider	consider	VERB
ftr-332	3865	15	all	all	DET
ftr-332	3865	16	facts	fact	NOUN
ftr-332	3865	17	and	and	CCONJ
ftr-332	3865	18	circumstances	circumstance	NOUN
ftr-332	3865	19	in	in	ADP
ftr-332	3865	20	the	the	DET
ftr-332	3865	21	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3865	22	case	case	NOUN
ftr-332	3865	23	.	.	PUNCT
ftr-332	3866	1	further	further	ADJ
ftr-332	3866	2	proceedings	proceeding	NOUN
ftr-332	3866	3	are	be	AUX
ftr-332	3866	4	required	require	VERB
ftr-332	3866	5	to	to	PART
ftr-332	3866	6	fully	fully	ADV
ftr-332	3866	7	determine	determine	VERB
ftr-332	3866	8	the	the	DET
ftr-332	3866	9	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3866	10	liability	liability	NOUN
ftr-332	3866	11	.	.	PUNCT
ftr-332	3867	1	a.	a.	NOUN
ftr-332	3868	1	you	you	PRON
ftr-332	3868	2	do	do	AUX
ftr-332	3868	3	n’t	not	PART
ftr-332	3868	4	have	have	VERB
ftr-332	3868	5	to	to	PART
ftr-332	3868	6	actually	actually	ADV
ftr-332	3868	7	know	know	VERB
ftr-332	3868	8	the	the	DET
ftr-332	3868	9	irs	irs	PROPN
ftr-332	3868	10	denied	deny	VERB
ftr-332	3868	11	§	§	PROPN
ftr-332	3868	12	6015(b	6015(b	NOUN
ftr-332	3868	13	)	)	PUNCT
ftr-332	3868	14	relief	relief	NOUN
ftr-332	3868	15	for	for	ADP
ftr-332	3868	16	the	the	DET
ftr-332	3868	17	statute	statute	NOUN
ftr-332	3868	18	of	of	ADP
ftr-332	3868	19	limitations	limitation	NOUN
ftr-332	3868	20	on	on	ADP
ftr-332	3868	21	seeking	seek	VERB
ftr-332	3868	22	review	review	NOUN
ftr-332	3868	23	to	to	PART
ftr-332	3868	24	have	have	AUX
ftr-332	3868	25	expired	expire	VERB
ftr-332	3868	26	,	,	PUNCT
ftr-332	3868	27	but	but	CCONJ
ftr-332	3868	28	you	you	PRON
ftr-332	3868	29	can	can	AUX
ftr-332	3868	30	always	always	ADV
ftr-332	3868	31	turn	turn	VERB
ftr-332	3868	32	to	to	ADP
ftr-332	3868	33	§	§	PROPN
ftr-332	3868	34	6015(f	6015(f	NUM
ftr-332	3868	35	)	)	PUNCT
ftr-332	3868	36	,	,	PUNCT
ftr-332	3868	37	which	which	PRON
ftr-332	3868	38	for	for	ADP
ftr-332	3868	39	now	now	ADV
ftr-332	3868	40	appears	appear	VERB
ftr-332	3868	41	to	to	PART
ftr-332	3868	42	have	have	VERB
ftr-332	3868	43	an	an	DET
ftr-332	3868	44	open	open	ADV
ftr-332	3868	45	-	-	PUNCT
ftr-332	3868	46	ended	end	VERB
ftr-332	3868	47	period	period	NOUN
ftr-332	3868	48	for	for	ADP
ftr-332	3868	49	review	review	NOUN
ftr-332	3868	50	.	.	PUNCT
ftr-332	3869	1	mannella	mannella	PROPN
ftr-332	3869	2	v.	v.	PROPN
ftr-332	3869	3	commissioner	commissioner	PROPN
ftr-332	3869	4	,	,	PUNCT
ftr-332	3869	5	132	132	NUM
ftr-332	3869	6	t.c	t.c	PROPN
ftr-332	3869	7	.	.	PROPN
ftr-332	3869	8	196	196	NUM
ftr-332	3869	9	(	(	PUNCT
ftr-332	3869	10	4/13/09	4/13/09	NUM
ftr-332	3869	11	)	)	PUNCT
ftr-332	3869	12	,	,	PUNCT
ftr-332	3869	13	rev’d	rev’d	NOUN
ftr-332	3869	14	,	,	PUNCT
ftr-332	3869	15	631	631	NUM
ftr-332	3869	16	f.3d	f.3d	NUM
ftr-332	3869	17	115	115	NUM
ftr-332	3870	1	(	(	PUNCT
ftr-332	3870	2	3d	3d	PROPN
ftr-332	3870	3	cir	cir	PROPN
ftr-332	3870	4	1/19/11	1/19/11	NUM
ftr-332	3870	5	)	)	PUNCT
ftr-332	3870	6	.	.	PUNCT
ftr-332	3871	1	the	the	DET
ftr-332	3871	2	irs	irs	PROPN
ftr-332	3871	3	sent	send	VERB
ftr-332	3871	4	the	the	DET
ftr-332	3871	5	taxpayer	taxpayer	NOUN
ftr-332	3871	6	a	a	DET
ftr-332	3871	7	notice	notice	NOUN
ftr-332	3871	8	of	of	ADP
ftr-332	3871	9	intent	intent	NOUN
ftr-332	3871	10	to	to	PART
ftr-332	3871	11	levy	levy	VERB
ftr-332	3871	12	and	and	CCONJ
ftr-332	3871	13	notice	notice	NOUN
ftr-332	3871	14	of	of	ADP
ftr-332	3871	15	the	the	DET
ftr-332	3871	16	right	right	NOUN
ftr-332	3871	17	to	to	ADP
ftr-332	3871	18	a	a	DET
ftr-332	3871	19	§	§	PROPN
ftr-332	3871	20	6330	6330	NUM
ftr-332	3871	21	cdp	cdp	NOUN
ftr-332	3871	22	hearing	hearing	NOUN
ftr-332	3871	23	on	on	ADP
ftr-332	3871	24	6/4/04	6/4/04	NUM
ftr-332	3871	25	.	.	PUNCT
ftr-332	3872	1	on	on	ADP
ftr-332	3872	2	11/1/06	11/1/06	NUM
ftr-332	3872	3	,	,	PUNCT
ftr-332	3872	4	more	more	ADJ
ftr-332	3872	5	than	than	ADP
ftr-332	3872	6	two	two	NUM
ftr-332	3872	7	years	year	NOUN
ftr-332	3872	8	later	later	ADV
ftr-332	3872	9	,	,	PUNCT
ftr-332	3872	10	the	the	DET
ftr-332	3872	11	taxpayer	taxpayer	NOUN
ftr-332	3872	12	requested	request	VERB
ftr-332	3872	13	§	§	PROPN
ftr-332	3872	14	6015	6015	NUM
ftr-332	3872	15	relief	relief	NOUN
ftr-332	3872	16	from	from	ADP
ftr-332	3872	17	joint	joint	ADJ
ftr-332	3872	18	and	and	CCONJ
ftr-332	3872	19	several	several	ADJ
ftr-332	3872	20	liability	liability	NOUN
ftr-332	3872	21	,	,	PUNCT
ftr-332	3872	22	which	which	PRON
ftr-332	3872	23	the	the	DET
ftr-332	3872	24	irs	irs	PROPN
ftr-332	3872	25	denied	deny	VERB
ftr-332	3872	26	on	on	ADP
ftr-332	3872	27	the	the	DET
ftr-332	3872	28	grounds	ground	NOUN
ftr-332	3872	29	that	that	SCONJ
ftr-332	3872	30	the	the	DET
ftr-332	3872	31	request	request	NOUN
ftr-332	3872	32	was	be	AUX
ftr-332	3872	33	untimely	untimely	ADJ
ftr-332	3872	34	.	.	PUNCT
ftr-332	3873	1	the	the	DET
ftr-332	3873	2	taxpayer	taxpayer	NOUN
ftr-332	3873	3	claimed	claim	VERB
ftr-332	3873	4	that	that	SCONJ
ftr-332	3873	5	she	she	PRON
ftr-332	3873	6	did	do	AUX
ftr-332	3873	7	not	not	PART
ftr-332	3873	8	receive	receive	VERB
ftr-332	3873	9	her	her	PRON
ftr-332	3873	10	notice	notice	NOUN
ftr-332	3873	11	of	of	ADP
ftr-332	3873	12	intent	intent	NOUN
ftr-332	3873	13	to	to	PART
ftr-332	3873	14	levy	levy	VERB
ftr-332	3873	15	because	because	SCONJ
ftr-332	3873	16	her	her	PRON
ftr-332	3873	17	former	former	ADJ
ftr-332	3873	18	husband	husband	NOUN
ftr-332	3873	19	received	receive	VERB
ftr-332	3873	20	the	the	DET
ftr-332	3873	21	notices	notice	NOUN
ftr-332	3873	22	,	,	PUNCT
ftr-332	3873	23	signed	sign	VERB
ftr-332	3873	24	the	the	DET
ftr-332	3873	25	certified	certify	VERB
ftr-332	3873	26	mail	mail	NOUN
ftr-332	3873	27	receipts	receipt	NOUN
ftr-332	3873	28	,	,	PUNCT
ftr-332	3873	29	and	and	CCONJ
ftr-332	3873	30	failed	fail	VERB
ftr-332	3873	31	to	to	PART
ftr-332	3873	32	deliver	deliver	VERB
ftr-332	3873	33	,	,	PUNCT
ftr-332	3873	34	or	or	CCONJ
ftr-332	3873	35	inform	inform	VERB
ftr-332	3873	36	her	she	PRON
ftr-332	3873	37	of	of	ADP
ftr-332	3873	38	,	,	PUNCT
ftr-332	3873	39	the	the	DET
ftr-332	3873	40	notices	notice	NOUN
ftr-332	3873	41	.	.	PUNCT
ftr-332	3874	1	judge	judge	NOUN
ftr-332	3874	2	haines	haine	NOUN
ftr-332	3874	3	held	hold	VERB
ftr-332	3874	4	that	that	DET
ftr-332	3874	5	actual	actual	ADJ
ftr-332	3874	6	receipt	receipt	NOUN
ftr-332	3874	7	of	of	ADP
ftr-332	3874	8	the	the	DET
ftr-332	3874	9	notice	notice	NOUN
ftr-332	3874	10	of	of	ADP
ftr-332	3874	11	intent	intent	NOUN
ftr-332	3874	12	to	to	PART
ftr-332	3874	13	levy	levy	VERB
ftr-332	3874	14	or	or	CCONJ
ftr-332	3874	15	of	of	ADP
ftr-332	3874	16	the	the	DET
ftr-332	3874	17	notice	notice	NOUN
ftr-332	3874	18	of	of	ADP
ftr-332	3874	19	the	the	DET
ftr-332	3874	20	right	right	NOUN
ftr-332	3874	21	to	to	PART
ftr-332	3874	22	request	request	VERB
ftr-332	3874	23	relief	relief	NOUN
ftr-332	3874	24	from	from	ADP
ftr-332	3874	25	joint	joint	ADJ
ftr-332	3874	26	and	and	CCONJ
ftr-332	3874	27	several	several	ADJ
ftr-332	3874	28	liability	liability	NOUN
ftr-332	3874	29	is	be	AUX
ftr-332	3874	30	not	not	PART
ftr-332	3874	31	required	require	VERB
ftr-332	3874	32	for	for	ADP
ftr-332	3874	33	the	the	DET
ftr-332	3874	34	two	two	NUM
ftr-332	3874	35	-	-	PUNCT
ftr-332	3874	36	year	year	NOUN
ftr-332	3874	37	period	period	NOUN
ftr-332	3874	38	in	in	ADP
ftr-332	3874	39	which	which	PRON
ftr-332	3874	40	to	to	PART
ftr-332	3874	41	request	request	VERB
ftr-332	3874	42	relief	relief	NOUN
ftr-332	3874	43	under	under	ADP
ftr-332	3874	44	§	§	PROPN
ftr-332	3874	45	§	§	PROPN
ftr-332	3874	46	6015(b	6015(b	NOUN
ftr-332	3874	47	)	)	PUNCT
ftr-332	3874	48	and	and	CCONJ
ftr-332	3874	49	(	(	PUNCT
ftr-332	3874	50	c	c	X
ftr-332	3874	51	)	)	PUNCT
ftr-332	3874	52	to	to	PART
ftr-332	3874	53	begin	begin	VERB
ftr-332	3874	54	.	.	PUNCT
ftr-332	3875	1	the	the	DET
ftr-332	3875	2	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3875	3	request	request	NOUN
ftr-332	3875	4	for	for	ADP
ftr-332	3875	5	relief	relief	NOUN
ftr-332	3875	6	under	under	ADP
ftr-332	3875	7	§	§	PROPN
ftr-332	3875	8	§	§	PROPN
ftr-332	3875	9	6015(b	6015(b	NOUN
ftr-332	3875	10	)	)	PUNCT
ftr-332	3875	11	and	and	CCONJ
ftr-332	3875	12	(	(	PUNCT
ftr-332	3875	13	c	c	X
ftr-332	3875	14	)	)	PUNCT
ftr-332	3875	15	was	be	AUX
ftr-332	3875	16	not	not	PART
ftr-332	3875	17	timely	timely	ADJ
ftr-332	3875	18	.	.	PUNCT
ftr-332	3876	1	however	however	ADV
ftr-332	3876	2	,	,	PUNCT
ftr-332	3876	3	the	the	DET
ftr-332	3876	4	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3876	5	claim	claim	NOUN
ftr-332	3876	6	for	for	ADP
ftr-332	3876	7	relief	relief	NOUN
ftr-332	3876	8	under	under	ADP
ftr-332	3876	9	§	§	PROPN
ftr-332	3876	10	6015(f	6015(f	NUM
ftr-332	3876	11	)	)	PUNCT
ftr-332	3876	12	,	,	PUNCT
ftr-332	3876	13	was	be	AUX
ftr-332	3876	14	timely	timely	ADJ
ftr-332	3876	15	because	because	SCONJ
ftr-332	3876	16	lantz	lantz	PROPN
ftr-332	3876	17	v.	v.	PROPN
ftr-332	3876	18	commissioner	commissioner	PROPN
ftr-332	3876	19	,	,	PUNCT
ftr-332	3876	20	132	132	NUM
ftr-332	3876	21	t.c	t.c	PROPN
ftr-332	3876	22	.	.	PROPN
ftr-332	3876	23	131	131	NUM
ftr-332	3876	24	(	(	PUNCT
ftr-332	3876	25	4/7/09	4/7/09	NUM
ftr-332	3876	26	)	)	PUNCT
ftr-332	3876	27	,	,	PUNCT
ftr-332	3876	28	held	hold	VERB
ftr-332	3876	29	that	that	SCONJ
ftr-332	3876	30	reg	reg	NOUN
ftr-332	3876	31	.	.	PUNCT
ftr-332	3877	1	§	§	PROPN
ftr-332	3877	2	1.6015	1.6015	NUM
ftr-332	3877	3	-	-	PUNCT
ftr-332	3877	4	5(b)(1	5(b)(1	NUM
ftr-332	3877	5	)	)	PUNCT
ftr-332	3877	6	,	,	PUNCT
ftr-332	3877	7	requiring	require	VERB
ftr-332	3877	8	a	a	DET
ftr-332	3877	9	request	request	NOUN
ftr-332	3877	10	for	for	ADP
ftr-332	3877	11	relief	relief	NOUN
ftr-332	3877	12	within	within	ADP
ftr-332	3877	13	two	two	NUM
ftr-332	3877	14	years	year	NOUN
ftr-332	3877	15	from	from	ADP
ftr-332	3877	16	the	the	DET
ftr-332	3877	17	irs‘s	irs‘s	NOUN
ftr-332	3877	18	first	first	ADJ
ftr-332	3877	19	collection	collection	NOUN
ftr-332	3877	20	action	action	NOUN
ftr-332	3877	21	,	,	PUNCT
ftr-332	3877	22	is	be	AUX
ftr-332	3877	23	invalid	invalid	ADJ
ftr-332	3877	24	as	as	SCONJ
ftr-332	3877	25	applied	apply	VERB
ftr-332	3877	26	to	to	ADP
ftr-332	3877	27	§	§	PROPN
ftr-332	3877	28	6015(f	6015(f	NUM
ftr-332	3877	29	)	)	PUNCT
ftr-332	3877	30	relief	relief	NOUN
ftr-332	3877	31	.	.	PUNCT
ftr-332	3878	1	b.	b.	PROPN
ftr-332	3879	1	but	but	CCONJ
ftr-332	3879	2	the	the	DET
ftr-332	3879	3	irs	irs	PROPN
ftr-332	3879	4	will	will	AUX
ftr-332	3879	5	fight	fight	VERB
ftr-332	3879	6	this	this	DET
ftr-332	3879	7	one	one	NOUN
ftr-332	3879	8	to	to	ADP
ftr-332	3879	9	the	the	DET
ftr-332	3879	10	bitter	bitter	ADJ
ftr-332	3879	11	end	end	NOUN
ftr-332	3879	12	!	!	PUNCT
ftr-332	3880	1	cc-2010	cc-2010	NOUN
ftr-332	3880	2	-	-	PUNCT
ftr-332	3880	3	005	005	PROPN
ftr-332	3880	4	,	,	PUNCT
ftr-332	3880	5	designation	designation	NOUN
ftr-332	3880	6	for	for	ADP
ftr-332	3880	7	litigation	litigation	NOUN
ftr-332	3880	8	:	:	PUNCT
ftr-332	3880	9	validity	validity	NOUN
ftr-332	3880	10	of	of	ADP
ftr-332	3880	11	two	two	NUM
ftr-332	3880	12	-	-	PUNCT
ftr-332	3880	13	year	year	NOUN
ftr-332	3880	14	deadline	deadline	NOUN
ftr-332	3880	15	for	for	ADP
ftr-332	3880	16	section	section	NOUN
ftr-332	3880	17	6015(f	6015(f	NUM
ftr-332	3880	18	)	)	PUNCT
ftr-332	3880	19	claims	claim	NOUN
ftr-332	3880	20	under	under	ADP
ftr-332	3880	21	treas	treas	PROPN
ftr-332	3880	22	.	.	PUNCT
ftr-332	3881	1	reg	reg	PROPN
ftr-332	3881	2	.	.	PUNCT
ftr-332	3882	1	§	§	PROPN
ftr-332	3882	2	1.6015	1.6015	NUM
ftr-332	3882	3	-	-	SYM
ftr-332	3882	4	5(b)(1	5(b)(1	NUM
ftr-332	3882	5	)	)	PUNCT
ftr-332	3882	6	(	(	PUNCT
ftr-332	3882	7	3/12/10	3/12/10	NUM
ftr-332	3882	8	)	)	PUNCT
ftr-332	3882	9	.	.	PUNCT
ftr-332	3883	1	this	this	DET
ftr-332	3883	2	chief	chief	ADJ
ftr-332	3883	3	counsel	counsel	NOUN
ftr-332	3883	4	notice	notice	NOUN
ftr-332	3883	5	states	state	NOUN
ftr-332	3883	6	that	that	SCONJ
ftr-332	3883	7	because	because	SCONJ
ftr-332	3883	8	the	the	DET
ftr-332	3883	9	issue	issue	NOUN
ftr-332	3883	10	of	of	ADP
ftr-332	3883	11	the	the	DET
ftr-332	3883	12	validity	validity	NOUN
ftr-332	3883	13	of	of	ADP
ftr-332	3883	14	the	the	DET
ftr-332	3883	15	two	two	NUM
ftr-332	3883	16	-	-	PUNCT
ftr-332	3883	17	year	year	NOUN
ftr-332	3883	18	deadline	deadline	NOUN
ftr-332	3883	19	in	in	ADP
ftr-332	3883	20	reg	reg	NOUN
ftr-332	3883	21	.	.	PUNCT
ftr-332	3884	1	§	§	PROPN
ftr-332	3884	2	1.6015	1.6015	NUM
ftr-332	3884	3	-	-	SYM
ftr-332	3884	4	5(b)(1	5(b)(1	NUM
ftr-332	3884	5	)	)	PUNCT
ftr-332	3884	6	for	for	ADP
ftr-332	3884	7	filing	file	VERB
ftr-332	3884	8	a	a	DET
ftr-332	3884	9	claim	claim	NOUN
ftr-332	3884	10	for	for	ADP
ftr-332	3884	11	§	§	PROPN
ftr-332	3884	12	6015(f	6015(f	NUM
ftr-332	3884	13	)	)	PUNCT
ftr-332	3884	14	relief	relief	NOUN
ftr-332	3884	15	,	,	PUNCT
ftr-332	3884	16	which	which	PRON
ftr-332	3884	17	was	be	AUX
ftr-332	3884	18	held	hold	VERB
ftr-332	3884	19	to	to	PART
ftr-332	3884	20	be	be	AUX
ftr-332	3884	21	an	an	DET
ftr-332	3884	22	invalid	invalid	ADJ
ftr-332	3884	23	regulation	regulation	NOUN
ftr-332	3884	24	in	in	ADP
ftr-332	3884	25	lantz	lantz	PROPN
ftr-332	3884	26	v.	v.	PROPN
ftr-332	3884	27	commissioner	commissioner	PROPN
ftr-332	3884	28	,	,	PUNCT
ftr-332	3884	29	132	132	NUM
ftr-332	3884	30	t.c	t.c	PROPN
ftr-332	3884	31	.	.	PROPN
ftr-332	3884	32	131	131	NUM
ftr-332	3884	33	(	(	PUNCT
ftr-332	3884	34	2009	2009	NUM
ftr-332	3884	35	)	)	PUNCT
ftr-332	3884	36	,	,	PUNCT
ftr-332	3884	37	has	have	AUX
ftr-332	3884	38	been	be	AUX
ftr-332	3884	39	designated	designate	VERB
ftr-332	3884	40	for	for	ADP
ftr-332	3884	41	litigation	litigation	NOUN
ftr-332	3884	42	by	by	ADP
ftr-332	3884	43	the	the	DET
ftr-332	3884	44	office	office	NOUN
ftr-332	3884	45	of	of	ADP
ftr-332	3884	46	chief	chief	ADJ
ftr-332	3884	47	counsel	counsel	NOUN
ftr-332	3884	48	,	,	PUNCT
ftr-332	3884	49	the	the	DET
ftr-332	3884	50	irs	irs	PROPN
ftr-332	3884	51	will	will	AUX
ftr-332	3884	52	continue	continue	VERB
ftr-332	3884	53	to	to	PART
ftr-332	3884	54	deny	deny	VERB
ftr-332	3884	55	claims	claim	NOUN
ftr-332	3884	56	for	for	ADP
ftr-332	3884	57	relief	relief	NOUN
ftr-332	3884	58	under	under	ADP
ftr-332	3884	59	§	§	PROPN
ftr-332	3884	60	6015(f	6015(f	NUM
ftr-332	3884	61	)	)	PUNCT
ftr-332	3884	62	as	as	ADV
ftr-332	3884	63	untimely	untimely	ADV
ftr-332	3884	64	and	and	CCONJ
ftr-332	3884	65	will	will	AUX
ftr-332	3884	66	not	not	PART
ftr-332	3884	67	settle	settle	VERB
ftr-332	3884	68	or	or	CCONJ
ftr-332	3884	69	concede	concede	VERB
ftr-332	3884	70	this	this	DET
ftr-332	3884	71	issue	issue	NOUN
ftr-332	3884	72	.	.	PUNCT
ftr-332	3885	1	however	however	ADV
ftr-332	3885	2	,	,	PUNCT
ftr-332	3885	3	depending	depend	VERB
ftr-332	3885	4	on	on	ADP
ftr-332	3885	5	the	the	DET
ftr-332	3885	6	facts	fact	NOUN
ftr-332	3885	7	of	of	ADP
ftr-332	3885	8	the	the	DET
ftr-332	3885	9	case	case	NOUN
ftr-332	3885	10	,	,	PUNCT
ftr-332	3885	11	the	the	DET
ftr-332	3885	12	merits	merit	NOUN
ftr-332	3885	13	of	of	ADP
ftr-332	3885	14	the	the	DET
ftr-332	3885	15	§	§	PROPN
ftr-332	3885	16	6015(f	6015(f	NUM
ftr-332	3885	17	)	)	PUNCT
ftr-332	3885	18	claim	claim	NOUN
ftr-332	3885	19	might	might	AUX
ftr-332	3885	20	be	be	AUX
ftr-332	3885	21	conceded	concede	VERB
ftr-332	3885	22	.	.	PUNCT
ftr-332	3886	1	2012	2012	NUM
ftr-332	3886	2	]	]	PUNCT
ftr-332	3886	3	recent	recent	ADJ
ftr-332	3886	4	developments	development	NOUN
ftr-332	3886	5	in	in	ADP
ftr-332	3886	6	federal	federal	ADJ
ftr-332	3886	7	income	income	NOUN
ftr-332	3886	8	taxation	taxation	NOUN
ftr-332	3886	9	373	373	NUM
ftr-332	3886	10	c.	c.	NOUN
ftr-332	3886	11	and	and	CCONJ
ftr-332	3886	12	the	the	DET
ftr-332	3886	13	irs	irs	PROPN
ftr-332	3886	14	’s	’s	PART
ftr-332	3886	15	bitter	bitter	ADJ
ftr-332	3886	16	-	-	PUNCT
ftr-332	3886	17	end	end	NOUN
ftr-332	3886	18	fight	fight	NOUN
ftr-332	3886	19	to	to	PART
ftr-332	3886	20	validate	validate	VERB
ftr-332	3886	21	the	the	DET
ftr-332	3886	22	regulation	regulation	NOUN
ftr-332	3886	23	ended	end	VERB
ftr-332	3886	24	up	up	ADP
ftr-332	3886	25	in	in	ADP
ftr-332	3886	26	the	the	DET
ftr-332	3886	27	seventh	seventh	ADJ
ftr-332	3886	28	circuit	circuit	NOUN
ftr-332	3886	29	,	,	PUNCT
ftr-332	3886	30	where	where	SCONJ
ftr-332	3886	31	judge	judge	NOUN
ftr-332	3886	32	posner	posner	NOUN
ftr-332	3886	33	denied	deny	VERB
ftr-332	3886	34	the	the	DET
ftr-332	3886	35	existence	existence	NOUN
ftr-332	3886	36	of	of	ADP
ftr-332	3886	37	―audible	―audible	ADJ
ftr-332	3886	38	silence.‖	silence.‖	PROPN
ftr-332	3886	39	lantz	lantz	PROPN
ftr-332	3886	40	v.	v.	PROPN
ftr-332	3886	41	commissioner	commissioner	PROPN
ftr-332	3886	42	,	,	PUNCT
ftr-332	3886	43	607	607	NUM
ftr-332	3886	44	f.3d	f.3d	NUM
ftr-332	3886	45	479	479	NUM
ftr-332	3886	46	(	(	PUNCT
ftr-332	3886	47	7th	7th	ADJ
ftr-332	3886	48	cir	cir	NOUN
ftr-332	3886	49	.	.	PUNCT
ftr-332	3887	1	6/8/10	6/8/10	NUM
ftr-332	3887	2	)	)	PUNCT
ftr-332	3887	3	(	(	PUNCT
ftr-332	3887	4	lantz	lantz	PROPN
ftr-332	3887	5	ii	ii	PROPN
ftr-332	3887	6	)	)	PUNCT
ftr-332	3887	7	.	.	PUNCT
ftr-332	3888	1	the	the	DET
ftr-332	3888	2	taxpayer	taxpayer	NOUN
ftr-332	3888	3	was	be	AUX
ftr-332	3888	4	described	describe	VERB
ftr-332	3888	5	as	as	ADP
ftr-332	3888	6	―a	―a	NOUN
ftr-332	3888	7	financially	financially	ADV
ftr-332	3888	8	unsophisticated	unsophisticated	ADJ
ftr-332	3888	9	woman	woman	NOUN
ftr-332	3888	10	whose	whose	DET
ftr-332	3888	11	husband	husband	NOUN
ftr-332	3888	12	,	,	PUNCT
ftr-332	3888	13	a	a	DET
ftr-332	3888	14	dentist	dentist	NOUN
ftr-332	3888	15	,	,	PUNCT
ftr-332	3888	16	was	be	AUX
ftr-332	3888	17	arrested	arrest	VERB
ftr-332	3888	18	for	for	ADP
ftr-332	3888	19	medicare	medicare	PROPN
ftr-332	3888	20	fraud	fraud	NOUN
ftr-332	3888	21	in	in	ADP
ftr-332	3888	22	2000	2000	NUM
ftr-332	3888	23	,	,	PUNCT
ftr-332	3888	24	convicted	convict	VERB
ftr-332	3888	25	and	and	CCONJ
ftr-332	3888	26	imprisoned	imprison	VERB
ftr-332	3888	27	.	.	PUNCT
ftr-332	3889	1	they	they	PRON
ftr-332	3889	2	had	have	AUX
ftr-332	3889	3	been	be	AUX
ftr-332	3889	4	married	marry	VERB
ftr-332	3889	5	for	for	ADP
ftr-332	3889	6	only	only	ADV
ftr-332	3889	7	six	six	NUM
ftr-332	3889	8	years	year	NOUN
ftr-332	3889	9	when	when	SCONJ
ftr-332	3889	10	he	he	PRON
ftr-332	3889	11	was	be	AUX
ftr-332	3889	12	arrested	arrest	VERB
ftr-332	3889	13	and	and	CCONJ
ftr-332	3889	14	there	there	PRON
ftr-332	3889	15	is	be	VERB
ftr-332	3889	16	no	no	DET
ftr-332	3889	17	suggestion	suggestion	NOUN
ftr-332	3889	18	that	that	SCONJ
ftr-332	3889	19	she	she	PRON
ftr-332	3889	20	was	be	AUX
ftr-332	3889	21	aware	aware	ADJ
ftr-332	3889	22	of	of	ADP
ftr-332	3889	23	,	,	PUNCT
ftr-332	3889	24	let	let	VERB
ftr-332	3889	25	alone	alone	ADJ
ftr-332	3889	26	complicit	complicit	VERB
ftr-332	3889	27	in	in	ADP
ftr-332	3889	28	,	,	PUNCT
ftr-332	3889	29	his	his	PRON
ftr-332	3889	30	fraud.‖	fraud.‖	ADJ
ftr-332	3889	31	she	she	PRON
ftr-332	3889	32	received	receive	VERB
ftr-332	3889	33	a	a	DET
ftr-332	3889	34	packet	packet	NOUN
ftr-332	3889	35	that	that	PRON
ftr-332	3889	36	included	include	VERB
ftr-332	3889	37	a	a	DET
ftr-332	3889	38	notice	notice	NOUN
ftr-332	3889	39	of	of	ADP
ftr-332	3889	40	a	a	DET
ftr-332	3889	41	proposed	propose	VERB
ftr-332	3889	42	levy	levy	NOUN
ftr-332	3889	43	on	on	ADP
ftr-332	3889	44	her	she	PRON
ftr-332	3889	45	in	in	ADP
ftr-332	3889	46	2003	2003	NUM
ftr-332	3889	47	,	,	PUNCT
ftr-332	3889	48	but	but	CCONJ
ftr-332	3889	49	did	do	AUX
ftr-332	3889	50	not	not	PART
ftr-332	3889	51	respond	respond	VERB
ftr-332	3889	52	because	because	SCONJ
ftr-332	3889	53	her	her	PRON
ftr-332	3889	54	estranged	estranged	ADJ
ftr-332	3889	55	husband	husband	NOUN
ftr-332	3889	56	told	tell	VERB
ftr-332	3889	57	her	she	PRON
ftr-332	3889	58	―he‘d	―he‘d	VERB
ftr-332	3889	59	deal	deal	VERB
ftr-332	3889	60	with	with	ADP
ftr-332	3889	61	the	the	DET
ftr-332	3889	62	matter.‖	matter.‖	NOUN
ftr-332	3889	63	he	he	PRON
ftr-332	3889	64	asked	ask	VERB
ftr-332	3889	65	the	the	DET
ftr-332	3889	66	irs	irs	PROPN
ftr-332	3889	67	to	to	PART
ftr-332	3889	68	send	send	VERB
ftr-332	3889	69	the	the	DET
ftr-332	3889	70	application	application	NOUN
ftr-332	3889	71	form	form	NOUN
ftr-332	3889	72	for	for	ADP
ftr-332	3889	73	seeking	seek	VERB
ftr-332	3889	74	innocent	innocent	ADJ
ftr-332	3889	75	-	-	PUNCT
ftr-332	3889	76	spouse	spouse	NOUN
ftr-332	3889	77	relief	relief	NOUN
ftr-332	3889	78	,	,	PUNCT
ftr-332	3889	79	explaining	explain	VERB
ftr-332	3889	80	that	that	SCONJ
ftr-332	3889	81	his	his	PRON
ftr-332	3889	82	wife	wife	NOUN
ftr-332	3889	83	was	be	AUX
ftr-332	3889	84	an	an	DET
ftr-332	3889	85	―innocent	―innocent	PRON
ftr-332	3889	86	spouse,‖	spouse,‖	PROPN
ftr-332	3889	87	but	but	CCONJ
ftr-332	3889	88	he	he	PRON
ftr-332	3889	89	died	die	VERB
ftr-332	3889	90	before	before	ADP
ftr-332	3889	91	filing	file	VERB
ftr-332	3889	92	it	it	PRON
ftr-332	3889	93	.	.	PUNCT
ftr-332	3890	1	in	in	ADP
ftr-332	3890	2	2006	2006	NUM
ftr-332	3890	3	,	,	PUNCT
ftr-332	3890	4	the	the	DET
ftr-332	3890	5	irs	irs	PROPN
ftr-332	3890	6	applied	apply	VERB
ftr-332	3890	7	the	the	DET
ftr-332	3890	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3890	9	$	$	SYM
ftr-332	3890	10	3,230	3,230	NUM
ftr-332	3890	11	income	income	NOUN
ftr-332	3890	12	tax	tax	NOUN
ftr-332	3890	13	refund	refund	NOUN
ftr-332	3890	14	for	for	ADP
ftr-332	3890	15	2005	2005	NUM
ftr-332	3890	16	to	to	ADP
ftr-332	3890	17	her	her	PRON
ftr-332	3890	18	joint	joint	ADJ
ftr-332	3890	19	and	and	CCONJ
ftr-332	3890	20	several	several	ADJ
ftr-332	3890	21	liability	liability	NOUN
ftr-332	3890	22	for	for	ADP
ftr-332	3890	23	1999	1999	NUM
ftr-332	3890	24	of	of	ADP
ftr-332	3890	25	more	more	ADJ
ftr-332	3890	26	than	than	ADP
ftr-332	3890	27	$	$	SYM
ftr-332	3890	28	1.3	1.3	NUM
ftr-332	3890	29	million	million	NUM
ftr-332	3890	30	.	.	PUNCT
ftr-332	3891	1	―unemployed	―unemploye	VERB
ftr-332	3891	2	and	and	CCONJ
ftr-332	3891	3	impecunious	impecunious	ADJ
ftr-332	3891	4	,	,	PUNCT
ftr-332	3891	5	she	she	PRON
ftr-332	3891	6	applied	apply	VERB
ftr-332	3891	7	for	for	ADP
ftr-332	3891	8	innocent	innocent	ADJ
ftr-332	3891	9	-	-	PUNCT
ftr-332	3891	10	spouse	spouse	NOUN
ftr-332	3891	11	relief	relief	NOUN
ftr-332	3891	12	but	but	CCONJ
ftr-332	3891	13	the	the	DET
ftr-332	3891	14	irs	irs	PROPN
ftr-332	3891	15	turned	turn	VERB
ftr-332	3891	16	her	she	PRON
ftr-332	3891	17	down	down	ADP
ftr-332	3891	18	because	because	SCONJ
ftr-332	3891	19	she‘d	she‘d	AUX
ftr-332	3891	20	missed	miss	VERB
ftr-332	3891	21	the	the	DET
ftr-332	3891	22	two	two	NUM
ftr-332	3891	23	year	year	NOUN
ftr-332	3891	24	-	-	PUNCT
ftr-332	3891	25	deadline	deadline	NOUN
ftr-332	3891	26	…	…	PUNCT
ftr-332	3891	27	.‖	.‖	NOUN
ftr-332	3891	28	the	the	DET
ftr-332	3891	29	seventh	seventh	ADJ
ftr-332	3891	30	circuit	circuit	NOUN
ftr-332	3891	31	(	(	PUNCT
ftr-332	3891	32	judge	judge	NOUN
ftr-332	3891	33	posner	posner	NOUN
ftr-332	3891	34	)	)	PUNCT
ftr-332	3891	35	,	,	PUNCT
ftr-332	3891	36	sustained	sustain	VERB
ftr-332	3891	37	the	the	DET
ftr-332	3891	38	regulation	regulation	NOUN
ftr-332	3891	39	and	and	CCONJ
ftr-332	3891	40	agreed	agree	VERB
ftr-332	3891	41	with	with	ADP
ftr-332	3891	42	the	the	DET
ftr-332	3891	43	irs‘s	irs‘s	NOUN
ftr-332	3891	44	denial	denial	NOUN
ftr-332	3891	45	of	of	ADP
ftr-332	3891	46	relief	relief	NOUN
ftr-332	3891	47	,	,	PUNCT
ftr-332	3891	48	stating	stating	ADJ
ftr-332	3891	49	,	,	PUNCT
ftr-332	3891	50	―	―	INTJ
ftr-332	3891	51	…	…	PUNCT
ftr-332	3891	52	any	any	DET
ftr-332	3891	53	statute	statute	NOUN
ftr-332	3891	54	of	of	ADP
ftr-332	3891	55	limitations	limitation	NOUN
ftr-332	3891	56	will	will	AUX
ftr-332	3891	57	cut	cut	VERB
ftr-332	3891	58	off	off	ADP
ftr-332	3891	59	some	some	PRON
ftr-332	3891	60	,	,	PUNCT
ftr-332	3891	61	and	and	CCONJ
ftr-332	3891	62	often	often	ADV
ftr-332	3891	63	a	a	DET
ftr-332	3891	64	great	great	ADJ
ftr-332	3891	65	many	many	ADJ
ftr-332	3891	66	,	,	PUNCT
ftr-332	3891	67	meritorious	meritorious	ADJ
ftr-332	3891	68	claims.‖	claims.‖	PROPN
ftr-332	3891	69			NOUN
ftr-332	3891	70	judge	judge	NOUN
ftr-332	3891	71	posner	posner	NOUN
ftr-332	3891	72	denied	deny	VERB
ftr-332	3891	73	the	the	DET
ftr-332	3891	74	existence	existence	NOUN
ftr-332	3891	75	of	of	ADP
ftr-332	3891	76	―audible	―audible	ADJ
ftr-332	3891	77	silence‖	silence‖	PROPN
ftr-332	3891	78	in	in	ADP
ftr-332	3891	79	the	the	DET
ftr-332	3891	80	following	following	ADJ
ftr-332	3891	81	words	word	NOUN
ftr-332	3891	82	:	:	PUNCT
ftr-332	3891	83	but	but	CCONJ
ftr-332	3891	84	even	even	ADV
ftr-332	3891	85	if	if	SCONJ
ftr-332	3891	86	our	our	PRON
ftr-332	3891	87	review	review	NOUN
ftr-332	3891	88	of	of	ADP
ftr-332	3891	89	statutory	statutory	ADJ
ftr-332	3891	90	interpretations	interpretation	NOUN
ftr-332	3891	91	by	by	ADP
ftr-332	3891	92	the	the	DET
ftr-332	3891	93	tax	tax	NOUN
ftr-332	3891	94	court	court	NOUN
ftr-332	3891	95	were	be	AUX
ftr-332	3891	96	deferential	deferential	ADJ
ftr-332	3891	97	,	,	PUNCT
ftr-332	3891	98	we	we	PRON
ftr-332	3891	99	would	would	AUX
ftr-332	3891	100	not	not	PART
ftr-332	3891	101	accept	accept	VERB
ftr-332	3891	102	―audible	―audible	ADJ
ftr-332	3891	103	silence‖	silence‖	PROPN
ftr-332	3891	104	as	as	ADP
ftr-332	3891	105	a	a	DET
ftr-332	3891	106	reliable	reliable	ADJ
ftr-332	3891	107	guide	guide	NOUN
ftr-332	3891	108	to	to	ADP
ftr-332	3891	109	congressional	congressional	ADJ
ftr-332	3891	110	meaning	meaning	NOUN
ftr-332	3891	111	.	.	PUNCT
ftr-332	3892	1	―audible	―audible	ADJ
ftr-332	3892	2	silence,‖	silence,‖	PROPN
ftr-332	3892	3	like	like	ADP
ftr-332	3892	4	milton‘s	milton‘s	PROPN
ftr-332	3892	5	―darkness	―darkness	PROPN
ftr-332	3892	6	visible‖	visible‖	PROPN
ftr-332	3892	7	or	or	CCONJ
ftr-332	3892	8	the	the	DET
ftr-332	3892	9	zen	zen	PROPN
ftr-332	3892	10	koan	koan	NOUN
ftr-332	3892	11	―the	―the	DET
ftr-332	3892	12	sound	sound	NOUN
ftr-332	3892	13	of	of	ADP
ftr-332	3892	14	one	one	NUM
ftr-332	3892	15	hand	hand	NOUN
ftr-332	3892	16	clapping,‖	clapping,‖	PROPN
ftr-332	3892	17	requires	require	VERB
ftr-332	3892	18	rather	rather	ADV
ftr-332	3892	19	than	than	ADP
ftr-332	3892	20	guides	guide	VERB
ftr-332	3892	21	interpretation	interpretation	NOUN
ftr-332	3892	22	.	.	PUNCT
ftr-332	3893	1	lantz‘s	lantz‘s	ADJ
ftr-332	3893	2	brief	brief	NOUN
ftr-332	3893	3	translates	translate	VERB
ftr-332	3893	4	―audible	―audible	ADJ
ftr-332	3893	5	silence‖	silence‖	PROPN
ftr-332	3893	6	as	as	ADP
ftr-332	3893	7	―plain	―plain	PROPN
ftr-332	3893	8	language,‖	language,‖	PROPN
ftr-332	3893	9	and	and	CCONJ
ftr-332	3893	10	adds	add	VERB
ftr-332	3893	11	(	(	PUNCT
ftr-332	3893	12	mysticism	mysticism	NOUN
ftr-332	3893	13	must	must	AUX
ftr-332	3893	14	be	be	AUX
ftr-332	3893	15	catching	catch	VERB
ftr-332	3893	16	)	)	PUNCT
ftr-332	3893	17	that	that	SCONJ
ftr-332	3893	18	―congress	―congress	NUM
ftr-332	3893	19	intended	intend	VERB
ftr-332	3893	20	the	the	DET
ftr-332	3893	21	plain	plain	ADJ
ftr-332	3893	22	language	language	NOUN
ftr-332	3893	23	of	of	ADP
ftr-332	3893	24	the	the	DET
ftr-332	3893	25	language	language	NOUN
ftr-332	3893	26	used	use	VERB
ftr-332	3893	27	in	in	ADP
ftr-332	3893	28	the	the	DET
ftr-332	3893	29	statute.‖	statute.‖	NOUN
ftr-332	3893	30			NOUN
ftr-332	3893	31	in	in	ADP
ftr-332	3893	32	sustaining	sustain	VERB
ftr-332	3893	33	the	the	DET
ftr-332	3893	34	regulation	regulation	NOUN
ftr-332	3893	35	judge	judge	NOUN
ftr-332	3893	36	posner	posner	NOUN
ftr-332	3893	37	reasoned	reason	VERB
ftr-332	3893	38	as	as	SCONJ
ftr-332	3893	39	follows	follow	VERB
ftr-332	3893	40	;	;	PUNCT
ftr-332	3893	41	agencies	agency	NOUN
ftr-332	3893	42	...	...	PUNCT
ftr-332	3893	43	are	be	AUX
ftr-332	3893	44	not	not	PART
ftr-332	3893	45	bashful	bashful	ADJ
ftr-332	3893	46	about	about	ADP
ftr-332	3893	47	making	make	VERB
ftr-332	3893	48	up	up	ADP
ftr-332	3893	49	their	their	PRON
ftr-332	3893	50	own	own	ADJ
ftr-332	3893	51	deadlines	deadline	NOUN
ftr-332	3893	52	[	[	X
ftr-332	3893	53	,	,	X
ftr-332	3893	54	]	]	PUNCT
ftr-332	3893	55	...	...	PUNCT
ftr-332	3893	56	and	and	CCONJ
ftr-332	3893	57	because	because	SCONJ
ftr-332	3893	58	it	it	PRON
ftr-332	3893	59	is	be	AUX
ftr-332	3893	60	as	as	ADV
ftr-332	3893	61	likely	likely	ADJ
ftr-332	3893	62	that	that	SCONJ
ftr-332	3893	63	congress	congress	PROPN
ftr-332	3893	64	knows	know	VERB
ftr-332	3893	65	this	this	PRON
ftr-332	3893	66	as	as	SCONJ
ftr-332	3893	67	that	that	SCONJ
ftr-332	3893	68	it	it	PRON
ftr-332	3893	69	knows	know	VERB
ftr-332	3893	70	that	that	SCONJ
ftr-332	3893	71	courts	court	NOUN
ftr-332	3893	72	like	like	VERB
ftr-332	3893	73	to	to	PART
ftr-332	3893	74	borrow	borrow	VERB
ftr-332	3893	75	a	a	DET
ftr-332	3893	76	statute	statute	NOUN
ftr-332	3893	77	of	of	ADP
ftr-332	3893	78	limitations	limitation	NOUN
ftr-332	3893	79	when	when	SCONJ
ftr-332	3893	80	congress	congress	PROPN
ftr-332	3893	81	doesn‘t	doesn‘t	PROPN
ftr-332	3893	82	specify	specify	VERB
ftr-332	3893	83	one	one	NUM
ftr-332	3893	84	,	,	PUNCT
ftr-332	3893	85	the	the	DET
ftr-332	3893	86	fact	fact	NOUN
ftr-332	3893	87	that	that	SCONJ
ftr-332	3893	88	congress	congress	PROPN
ftr-332	3893	89	designated	designate	VERB
ftr-332	3893	90	a	a	DET
ftr-332	3893	91	deadline	deadline	NOUN
ftr-332	3893	92	in	in	ADP
ftr-332	3893	93	two	two	NUM
ftr-332	3893	94	provisions	provision	NOUN
ftr-332	3893	95	of	of	ADP
ftr-332	3893	96	the	the	DET
ftr-332	3893	97	same	same	ADJ
ftr-332	3893	98	statute	statute	NOUN
ftr-332	3893	99	and	and	CCONJ
ftr-332	3893	100	not	not	PART
ftr-332	3893	101	in	in	ADP
ftr-332	3893	102	a	a	DET
ftr-332	3893	103	third	third	NOUN
ftr-332	3893	104	is	be	AUX
ftr-332	3893	105	not	not	PART
ftr-332	3893	106	a	a	DET
ftr-332	3893	107	compelling	compelling	ADJ
ftr-332	3893	108	argument	argument	NOUN
ftr-332	3893	109	that	that	SCONJ
ftr-332	3893	110	congress	congress	PROPN
ftr-332	3893	111	meant	mean	VERB
ftr-332	3893	112	to	to	PART
ftr-332	3893	113	preclude	preclude	VERB
ftr-332	3893	114	the	the	DET
ftr-332	3893	115	treasury	treasury	PROPN
ftr-332	3893	116	department	department	NOUN
ftr-332	3893	117	from	from	ADP
ftr-332	3893	118	imposing	impose	VERB
ftr-332	3893	119	a	a	DET
ftr-332	3893	120	deadline	deadline	NOUN
ftr-332	3893	121	applicable	applicable	ADJ
ftr-332	3893	122	to	to	ADP
ftr-332	3893	123	cases	case	NOUN
ftr-332	3893	124	governed	govern	VERB
ftr-332	3893	125	by	by	ADP
ftr-332	3893	126	that	that	DET
ftr-332	3893	127	third	third	ADJ
ftr-332	3893	128	provision‖	provision‖	NOUN
ftr-332	3893	129	;	;	PUNCT
ftr-332	3893	130	if	if	SCONJ
ftr-332	3893	131	there	there	PRON
ftr-332	3893	132	is	be	VERB
ftr-332	3893	133	no	no	DET
ftr-332	3893	134	deadline	deadline	NOUN
ftr-332	3893	135	in	in	ADP
ftr-332	3893	136	subsection	subsection	NOUN
ftr-332	3893	137	(	(	PUNCT
ftr-332	3893	138	f	f	PROPN
ftr-332	3893	139	)	)	PUNCT
ftr-332	3893	140	,	,	PUNCT
ftr-332	3893	141	the	the	DET
ftr-332	3893	142	two	two	NUM
ftr-332	3893	143	-	-	PUNCT
ftr-332	3893	144	year	year	NOUN
ftr-332	3893	145	deadlines	deadline	NOUN
ftr-332	3893	146	in	in	ADP
ftr-332	3893	147	subsections	subsection	NOUN
ftr-332	3893	148	(	(	PUNCT
ftr-332	3893	149	b	b	NOUN
ftr-332	3893	150	)	)	PUNCT
ftr-332	3893	151	and	and	CCONJ
ftr-332	3893	152	(	(	PUNCT
ftr-332	3893	153	c	c	X
ftr-332	3893	154	)	)	PUNCT
ftr-332	3893	155	will	will	AUX
ftr-332	3893	156	be	be	AUX
ftr-332	3893	157	set	set	VERB
ftr-332	3893	158	largely	largely	ADV
ftr-332	3893	159	at	at	ADP
ftr-332	3893	160	naught	naught	NOUN
ftr-332	3893	161	because	because	SCONJ
ftr-332	3893	162	the	the	DET
ftr-332	3893	163	substantive	substantive	ADJ
ftr-332	3893	164	374	374	NUM
ftr-332	3893	165	florida	florida	PROPN
ftr-332	3893	166	tax	tax	NOUN
ftr-332	3893	167	review	review	NOUN
ftr-332	3894	1	[	[	X
ftr-332	3894	2	vol	vol	NOUN
ftr-332	3894	3	.	.	PUNCT
ftr-332	3895	1	12:5	12:5	NUM
ftr-332	3895	2	criteria	criterion	NOUN
ftr-332	3895	3	of	of	ADP
ftr-332	3895	4	those	those	DET
ftr-332	3895	5	sections	section	NOUN
ftr-332	3895	6	are	be	AUX
ftr-332	3895	7	virtually	virtually	ADV
ftr-332	3895	8	the	the	DET
ftr-332	3895	9	same	same	ADJ
ftr-332	3895	10	as	as	ADP
ftr-332	3895	11	those	those	PRON
ftr-332	3895	12	of	of	ADP
ftr-332	3895	13	(	(	PUNCT
ftr-332	3895	14	f	f	NOUN
ftr-332	3895	15	)	)	PUNCT
ftr-332	3895	16	.	.	PUNCT
ftr-332	3896	1	...	...	PUNCT
ftr-332	3897	1	we	we	PRON
ftr-332	3897	2	must	must	AUX
ftr-332	3897	3	also	also	ADV
ftr-332	3897	4	not	not	PART
ftr-332	3897	5	overlook	overlook	VERB
ftr-332	3897	6	the	the	DET
ftr-332	3897	7	introductory	introductory	ADJ
ftr-332	3897	8	phrase	phrase	NOUN
ftr-332	3897	9	in	in	ADP
ftr-332	3897	10	subsection	subsection	NOUN
ftr-332	3897	11	(	(	PUNCT
ftr-332	3897	12	f	f	X
ftr-332	3897	13	)	)	PUNCT
ftr-332	3897	14	—	—	PUNCT
ftr-332	3898	1	―under	―under	ADP
ftr-332	3898	2	procedures	procedure	NOUN
ftr-332	3898	3	prescribed	prescribe	VERB
ftr-332	3898	4	by	by	ADP
ftr-332	3898	5	the	the	DET
ftr-332	3898	6	[	[	X
ftr-332	3898	7	treasury	treasury	PROPN
ftr-332	3898	8	department]‖—or	department]‖—or	NOUN
ftr-332	3898	9	the	the	DET
ftr-332	3898	10	further	further	ADJ
ftr-332	3898	11	delegation	delegation	NOUN
ftr-332	3898	12	in	in	ADP
ftr-332	3898	13	26	26	NUM
ftr-332	3898	14	u.s.c	u.s.c	ADJ
ftr-332	3898	15	§	§	PROPN
ftr-332	3898	16	6015(h	6015(h	NOUN
ftr-332	3898	17	)	)	PUNCT
ftr-332	3898	18	to	to	ADP
ftr-332	3898	19	the	the	DET
ftr-332	3898	20	treasury	treasury	NOUN
ftr-332	3898	21	to	to	ADP
ftr-332	3898	22	―prescribe	―prescribe	VERB
ftr-332	3898	23	such	such	ADJ
ftr-332	3898	24	regulations	regulation	NOUN
ftr-332	3898	25	as	as	SCONJ
ftr-332	3898	26	are	be	AUX
ftr-332	3898	27	necessary	necessary	ADJ
ftr-332	3898	28	to	to	PART
ftr-332	3898	29	carry	carry	VERB
ftr-332	3898	30	out	out	ADP
ftr-332	3898	31	the	the	DET
ftr-332	3898	32	provisions	provision	NOUN
ftr-332	3898	33	of‖	of‖	NOUN
ftr-332	3898	34	section	section	NOUN
ftr-332	3898	35	6015	6015	NUM
ftr-332	3898	36	.	.	PUNCT
ftr-332	3899	1	in	in	ADP
ftr-332	3899	2	related	related	ADJ
ftr-332	3899	3	contexts	context	NOUN
ftr-332	3899	4	such	such	DET
ftr-332	3899	5	a	a	DET
ftr-332	3899	6	delegation	delegation	NOUN
ftr-332	3899	7	has	have	AUX
ftr-332	3899	8	been	be	AUX
ftr-332	3899	9	held	hold	VERB
ftr-332	3899	10	to	to	PART
ftr-332	3899	11	authorize	authorize	VERB
ftr-332	3899	12	an	an	DET
ftr-332	3899	13	agency	agency	NOUN
ftr-332	3899	14	to	to	PART
ftr-332	3899	15	establish	establish	VERB
ftr-332	3899	16	deadlines	deadline	NOUN
ftr-332	3899	17	for	for	ADP
ftr-332	3899	18	applications	application	NOUN
ftr-332	3899	19	for	for	ADP
ftr-332	3899	20	discretionary	discretionary	ADJ
ftr-332	3899	21	relief	relief	NOUN
ftr-332	3899	22	.	.	PUNCT
ftr-332	3900	1			PUNCT
ftr-332	3900	2	the	the	DET
ftr-332	3900	3	opinion	opinion	NOUN
ftr-332	3900	4	concludes	conclude	VERB
ftr-332	3900	5	with	with	ADP
ftr-332	3900	6	the	the	DET
ftr-332	3900	7	hope	hope	NOUN
ftr-332	3900	8	that	that	SCONJ
ftr-332	3900	9	the	the	DET
ftr-332	3900	10	irs	irs	PROPN
ftr-332	3900	11	would	would	AUX
ftr-332	3900	12	grant	grant	VERB
ftr-332	3900	13	taxpayer	taxpayer	NOUN
ftr-332	3900	14	relief	relief	NOUN
ftr-332	3900	15	under	under	ADP
ftr-332	3900	16	§	§	PROPN
ftr-332	3900	17	6343	6343	NUM
ftr-332	3900	18	from	from	ADP
ftr-332	3900	19	its	its	PRON
ftr-332	3900	20	levy	levy	NOUN
ftr-332	3900	21	on	on	ADP
ftr-332	3900	22	taxpayer	taxpayer	NOUN
ftr-332	3900	23	by	by	ADP
ftr-332	3900	24	declaring	declare	VERB
ftr-332	3900	25	the	the	DET
ftr-332	3900	26	taxes	taxis	NOUN
ftr-332	3900	27	―currently	―currently	ADV
ftr-332	3900	28	not	not	PART
ftr-332	3900	29	collectible‖	collectible‖	PROPN
ftr-332	3900	30	as	as	SCONJ
ftr-332	3900	31	follows	follow	VERB
ftr-332	3900	32	:	:	PUNCT
ftr-332	3900	33	ironically	ironically	ADV
ftr-332	3900	34	,	,	PUNCT
ftr-332	3900	35	the	the	DET
ftr-332	3900	36	service	service	NOUN
ftr-332	3900	37	declared	declare	VERB
ftr-332	3900	38	the	the	DET
ftr-332	3900	39	taxes	taxis	NOUN
ftr-332	3900	40	owed	owe	VERB
ftr-332	3900	41	by	by	ADP
ftr-332	3900	42	lantz‘s	lantz‘s	PROPN
ftr-332	3900	43	husband	husband	NOUN
ftr-332	3900	44	–	–	PUNCT
ftr-332	3900	45	the	the	DET
ftr-332	3900	46	crooked	crooked	ADJ
ftr-332	3900	47	dentist	dentist	NOUN
ftr-332	3900	48	–	–	PUNCT
ftr-332	3900	49	―currently	―currently	ADV
ftr-332	3900	50	not	not	PART
ftr-332	3900	51	collectible.‖	collectible.‖	NOUN
ftr-332	3900	52	she	she	PRON
ftr-332	3900	53	is	be	AUX
ftr-332	3900	54	entitled	entitle	VERB
ftr-332	3900	55	a	a	DET
ftr-332	3900	56	fortiori	fortiori	NOUN
ftr-332	3900	57	to	to	ADP
ftr-332	3900	58	such	such	ADJ
ftr-332	3900	59	relief	relief	NOUN
ftr-332	3900	60	,	,	PUNCT
ftr-332	3900	61	and	and	CCONJ
ftr-332	3900	62	there	there	PRON
ftr-332	3900	63	is	be	VERB
ftr-332	3900	64	no	no	DET
ftr-332	3900	65	deadline	deadline	NOUN
ftr-332	3900	66	for	for	ADP
ftr-332	3900	67	seeking	seek	VERB
ftr-332	3900	68	it	it	PRON
ftr-332	3900	69	.	.	PUNCT
ftr-332	3901	1	we	we	PRON
ftr-332	3901	2	can	can	AUX
ftr-332	3901	3	at	at	ADP
ftr-332	3901	4	least	least	ADJ
ftr-332	3901	5	hope	hope	VERB
ftr-332	3901	6	that	that	SCONJ
ftr-332	3901	7	the	the	DET
ftr-332	3901	8	irs	irs	PROPN
ftr-332	3901	9	knows	know	VERB
ftr-332	3901	10	better	well	ADV
ftr-332	3901	11	than	than	SCONJ
ftr-332	3901	12	to	to	PART
ftr-332	3901	13	try	try	VERB
ftr-332	3901	14	to	to	PART
ftr-332	3901	15	squeeze	squeeze	VERB
ftr-332	3901	16	water	water	NOUN
ftr-332	3901	17	out	out	ADP
ftr-332	3901	18	of	of	ADP
ftr-332	3901	19	a	a	DET
ftr-332	3901	20	stone	stone	NOUN
ftr-332	3901	21	.	.	PUNCT
ftr-332	3902	1	[	[	PUNCT
ftr-332	3902	2	5	5	NUM
ftr-332	3902	3	]	]	PUNCT
ftr-332	3902	4	d.	d.	PROPN
ftr-332	3902	5	and	and	CCONJ
ftr-332	3902	6	the	the	DET
ftr-332	3902	7	tax	tax	NOUN
ftr-332	3902	8	court	court	NOUN
ftr-332	3902	9	responds	respond	VERB
ftr-332	3902	10	with	with	ADP
ftr-332	3902	11	a	a	DET
ftr-332	3902	12	big	big	ADJ
ftr-332	3902	13	―raspberry‖	―raspberry‖	NOUN
ftr-332	3902	14	to	to	PART
ftr-332	3902	15	judge	judge	VERB
ftr-332	3902	16	posner	posner	NOUN
ftr-332	3902	17	.	.	PUNCT
ftr-332	3903	1	hall	hall	PROPN
ftr-332	3903	2	v	v	PROPN
ftr-332	3903	3	commissioner	commissioner	NOUN
ftr-332	3903	4	,	,	PUNCT
ftr-332	3903	5	135	135	NUM
ftr-332	3903	6	t.c	t.c	PROPN
ftr-332	3903	7	.	.	PROPN
ftr-332	3904	1	374	374	NUM
ftr-332	3904	2	(	(	PUNCT
ftr-332	3904	3	9/22/10	9/22/10	NUM
ftr-332	3904	4	)	)	PUNCT
ftr-332	3904	5	.	.	PUNCT
ftr-332	3905	1	in	in	ADP
ftr-332	3905	2	a	a	DET
ftr-332	3905	3	reviewed	review	VERB
ftr-332	3905	4	opinion	opinion	NOUN
ftr-332	3905	5	by	by	ADP
ftr-332	3905	6	judge	judge	NOUN
ftr-332	3905	7	goeke	goeke	ADJ
ftr-332	3905	8	,	,	PUNCT
ftr-332	3905	9	in	in	ADP
ftr-332	3905	10	which	which	PRON
ftr-332	3905	11	seven	seven	NUM
ftr-332	3905	12	judges	judge	NOUN
ftr-332	3905	13	joined	join	VERB
ftr-332	3905	14	,	,	PUNCT
ftr-332	3905	15	the	the	DET
ftr-332	3905	16	tax	tax	NOUN
ftr-332	3905	17	court	court	NOUN
ftr-332	3905	18	adhered	adhere	VERB
ftr-332	3905	19	to	to	ADP
ftr-332	3905	20	its	its	PRON
ftr-332	3905	21	position	position	NOUN
ftr-332	3905	22	in	in	ADP
ftr-332	3905	23	lantz	lantz	PROPN
ftr-332	3905	24	,	,	PUNCT
ftr-332	3905	25	supra	supra	PROPN
ftr-332	3905	26	,	,	PUNCT
ftr-332	3905	27	that	that	PRON
ftr-332	3905	28	reg	reg	VERB
ftr-332	3905	29	.	.	PUNCT
ftr-332	3906	1	§	§	PROPN
ftr-332	3906	2	1.6015	1.6015	NUM
ftr-332	3906	3	-	-	PUNCT
ftr-332	3906	4	5(b)(1	5(b)(1	NUM
ftr-332	3906	5	)	)	PUNCT
ftr-332	3906	6	imposing	impose	VERB
ftr-332	3906	7	a	a	DET
ftr-332	3906	8	two	two	NUM
ftr-332	3906	9	-	-	PUNCT
ftr-332	3906	10	year	year	NOUN
ftr-332	3906	11	statute	statute	NOUN
ftr-332	3906	12	of	of	ADP
ftr-332	3906	13	limitations	limitation	NOUN
ftr-332	3906	14	on	on	ADP
ftr-332	3906	15	claims	claim	NOUN
ftr-332	3906	16	for	for	ADP
ftr-332	3906	17	relief	relief	NOUN
ftr-332	3906	18	under	under	ADP
ftr-332	3906	19	§	§	PROPN
ftr-332	3906	20	6015(f	6015(f	NUM
ftr-332	3906	21	)	)	PUNCT
ftr-332	3906	22	is	be	AUX
ftr-332	3906	23	invalid	invalid	ADJ
ftr-332	3906	24	,	,	PUNCT
ftr-332	3906	25	notwithstanding	notwithstanding	ADP
ftr-332	3906	26	the	the	DET
ftr-332	3906	27	reversal	reversal	NOUN
ftr-332	3906	28	of	of	ADP
ftr-332	3906	29	its	its	PRON
ftr-332	3906	30	decision	decision	NOUN
ftr-332	3906	31	in	in	ADP
ftr-332	3906	32	lantz	lantz	NOUN
ftr-332	3906	33	by	by	ADP
ftr-332	3906	34	the	the	DET
ftr-332	3906	35	seventh	seventh	ADJ
ftr-332	3906	36	circuit	circuit	NOUN
ftr-332	3906	37	.	.	PUNCT
ftr-332	3907	1	five	five	NUM
ftr-332	3907	2	judges	judge	NOUN
ftr-332	3907	3	dissented	dissent	VERB
ftr-332	3907	4	.	.	PUNCT
ftr-332	3908	1	e.	e.	PROPN
ftr-332	3909	1	the	the	DET
ftr-332	3909	2	third	third	ADJ
ftr-332	3909	3	circuit	circuit	NOUN
ftr-332	3909	4	likes	like	VERB
ftr-332	3909	5	the	the	DET
ftr-332	3909	6	way	way	NOUN
ftr-332	3909	7	judge	judge	NOUN
ftr-332	3909	8	posner	posner	NOUN
ftr-332	3909	9	thinks	think	VERB
ftr-332	3909	10	and	and	CCONJ
ftr-332	3909	11	gives	give	VERB
ftr-332	3909	12	a	a	DET
ftr-332	3909	13	big	big	ADJ
ftr-332	3909	14	―raspberry	―raspberry	NOUN
ftr-332	3909	15	’	'	PUNCT
ftr-332	3909	16	to	to	ADP
ftr-332	3909	17	the	the	DET
ftr-332	3909	18	tax	tax	NOUN
ftr-332	3909	19	court	court	NOUN
ftr-332	3909	20	.	.	PUNCT
ftr-332	3910	1	mannella	mannella	PROPN
ftr-332	3910	2	v.	v.	PROPN
ftr-332	3910	3	commissioner	commissioner	PROPN
ftr-332	3910	4	,	,	PUNCT
ftr-332	3910	5	631	631	NUM
ftr-332	3910	6	f.3d	f.3d	NUM
ftr-332	3910	7	115	115	NUM
ftr-332	3910	8	(	(	PUNCT
ftr-332	3910	9	3d	3d	NUM
ftr-332	3910	10	cir	cir	NOUN
ftr-332	3910	11	.	.	PUNCT
ftr-332	3911	1	1/19/11	1/19/11	NUM
ftr-332	3911	2	)	)	PUNCT
ftr-332	3912	1	,	,	PUNCT
ftr-332	3912	2	rev’g	rev’g	PROPN
ftr-332	3912	3	132	132	NUM
ftr-332	3912	4	t.c	t.c	PROPN
ftr-332	3912	5	.	.	PROPN
ftr-332	3912	6	196	196	NUM
ftr-332	3912	7	(	(	PUNCT
ftr-332	3912	8	4/13/09	4/13/09	NUM
ftr-332	3912	9	)	)	PUNCT
ftr-332	3912	10	.	.	PUNCT
ftr-332	3913	1	in	in	ADP
ftr-332	3913	2	a	a	DET
ftr-332	3913	3	2	2	NUM
ftr-332	3913	4	-	-	SYM
ftr-332	3913	5	1	1	NUM
ftr-332	3913	6	decision	decision	NOUN
ftr-332	3913	7	written	write	VERB
ftr-332	3913	8	by	by	ADP
ftr-332	3913	9	judge	judge	PROPN
ftr-332	3913	10	greenberg	greenberg	PROPN
ftr-332	3913	11	,	,	PUNCT
ftr-332	3913	12	the	the	DET
ftr-332	3913	13	third	third	ADJ
ftr-332	3913	14	circuit	circuit	NOUN
ftr-332	3913	15	reversed	reverse	VERB
ftr-332	3913	16	the	the	DET
ftr-332	3913	17	tax	tax	NOUN
ftr-332	3913	18	court	court	NOUN
ftr-332	3913	19	and	and	CCONJ
ftr-332	3913	20	upheld	uphold	VERB
ftr-332	3913	21	the	the	DET
ftr-332	3913	22	two	two	NUM
ftr-332	3913	23	-	-	PUNCT
ftr-332	3913	24	year	year	NOUN
ftr-332	3913	25	statute	statute	NOUN
ftr-332	3913	26	of	of	ADP
ftr-332	3913	27	limitations	limitation	NOUN
ftr-332	3913	28	on	on	ADP
ftr-332	3913	29	taxpayers	taxpayer	NOUN
ftr-332	3913	30	seeking	seek	VERB
ftr-332	3913	31	§	§	PROPN
ftr-332	3913	32	6015(f	6015(f	PRON
ftr-332	3913	33	)	)	PUNCT
ftr-332	3913	34	equitable	equitable	ADJ
ftr-332	3913	35	relief	relief	NOUN
ftr-332	3913	36	provided	provide	VERB
ftr-332	3913	37	in	in	ADP
ftr-332	3913	38	reg	reg	NOUN
ftr-332	3913	39	.	.	PUNCT
ftr-332	3914	1	§	§	PROPN
ftr-332	3914	2	1.6015	1.6015	NUM
ftr-332	3914	3	-	-	PUNCT
ftr-332	3914	4	5(b)(1	5(b)(1	NUM
ftr-332	3914	5	)	)	PUNCT
ftr-332	3914	6	.	.	PUNCT
ftr-332	3915	1	according	accord	VERB
ftr-332	3915	2	to	to	ADP
ftr-332	3915	3	judge	judge	VERB
ftr-332	3915	4	greenberg‘s	greenberg‘s	ADJ
ftr-332	3915	5	opinion	opinion	NOUN
ftr-332	3915	6	,	,	PUNCT
ftr-332	3915	7	―[w]e	―[w]e	PROPN
ftr-332	3915	8	can	can	AUX
ftr-332	3915	9	not	not	PART
ftr-332	3915	10	say	say	VERB
ftr-332	3915	11	that	that	DET
ftr-332	3915	12	section	section	NOUN
ftr-332	3915	13	6015	6015	NUM
ftr-332	3915	14	,	,	PUNCT
ftr-332	3915	15	in	in	ADP
ftr-332	3915	16	terms	term	NOUN
ftr-332	3915	17	,	,	PUNCT
ftr-332	3915	18	requires	require	VERB
ftr-332	3915	19	that	that	SCONJ
ftr-332	3915	20	we	we	PRON
ftr-332	3915	21	embrace	embrace	VERB
ftr-332	3915	22	any	any	DET
ftr-332	3915	23	particular	particular	ADJ
ftr-332	3915	24	view	view	NOUN
ftr-332	3915	25	of	of	ADP
ftr-332	3915	26	congress‘s	congress‘s	NOUN
ftr-332	3915	27	intent	intent	NOUN
ftr-332	3915	28	with	with	ADP
ftr-332	3915	29	respect	respect	NOUN
ftr-332	3915	30	to	to	ADP
ftr-332	3915	31	a	a	DET
ftr-332	3915	32	subsection	subsection	NOUN
ftr-332	3915	33	(	(	PUNCT
ftr-332	3915	34	f	f	X
ftr-332	3915	35	)	)	PUNCT
ftr-332	3915	36	filing	file	VERB
ftr-332	3915	37	deadline,‖	deadline,‖	PROPN
ftr-332	3915	38	and	and	CCONJ
ftr-332	3915	39	―the	―the	DET
ftr-332	3915	40	absence	absence	NOUN
ftr-332	3915	41	of	of	ADP
ftr-332	3915	42	a	a	DET
ftr-332	3915	43	statutory	statutory	ADJ
ftr-332	3915	44	filing	filing	NOUN
ftr-332	3915	45	deadline	deadline	NOUN
ftr-332	3915	46	in	in	ADP
ftr-332	3915	47	subsection	subsection	NOUN
ftr-332	3915	48	(	(	PUNCT
ftr-332	3915	49	f	f	X
ftr-332	3915	50	)	)	PUNCT
ftr-332	3915	51	similar	similar	ADJ
ftr-332	3915	52	to	to	ADP
ftr-332	3915	53	those	those	PRON
ftr-332	3915	54	in	in	ADP
ftr-332	3915	55	subsections	subsection	NOUN
ftr-332	3915	56	(	(	PUNCT
ftr-332	3915	57	b	b	NOUN
ftr-332	3915	58	)	)	PUNCT
ftr-332	3915	59	and	and	CCONJ
ftr-332	3915	60	(	(	PUNCT
ftr-332	3915	61	c	c	X
ftr-332	3915	62	)	)	PUNCT
ftr-332	3915	63	does	do	AUX
ftr-332	3915	64	not	not	PART
ftr-332	3915	65	require	require	VERB
ftr-332	3915	66	us	we	PRON
ftr-332	3915	67	to	to	PART
ftr-332	3915	68	conclude	conclude	VERB
ftr-332	3915	69	that	that	SCONJ
ftr-332	3915	70	the	the	DET
ftr-332	3915	71	secretary	secretary	NOUN
ftr-332	3915	72	can	can	AUX
ftr-332	3915	73	not	not	PART
ftr-332	3915	74	impose	impose	VERB
ftr-332	3915	75	a	a	DET
ftr-332	3915	76	two	two	NUM
ftr-332	3915	77	-	-	PUNCT
ftr-332	3915	78	year	year	NOUN
ftr-332	3915	79	deadline	deadline	NOUN
ftr-332	3915	80	by	by	ADP
ftr-332	3915	81	regulation.‖	regulation.‖	NOUN
ftr-332	3915	82	in	in	ADP
ftr-332	3915	83	the	the	DET
ftr-332	3915	84	course	course	NOUN
ftr-332	3915	85	of	of	ADP
ftr-332	3915	86	applying	apply	VERB
ftr-332	3915	87	step	step	NOUN
ftr-332	3915	88	one	one	NUM
ftr-332	3915	89	of	of	ADP
ftr-332	3915	90	its	its	PRON
ftr-332	3915	91	chevron	chevron	NOUN
ftr-332	3915	92	analysis	analysis	NOUN
ftr-332	3915	93	,	,	PUNCT
ftr-332	3915	94	the	the	DET
ftr-332	3915	95	court	court	NOUN
ftr-332	3915	96	stated	state	VERB
ftr-332	3915	97	―[w]e	―[w]e	PROPN
ftr-332	3915	98	agree	agree	VERB
ftr-332	3915	99	with	with	ADP
ftr-332	3915	100	the	the	DET
ftr-332	3915	101	court	court	NOUN
ftr-332	3915	102	of	of	ADP
ftr-332	3915	103	appeals	appeal	NOUN
ftr-332	3915	104	for	for	ADP
ftr-332	3915	105	the	the	DET
ftr-332	3915	106	seventh	seventh	ADJ
ftr-332	3915	107	circuit	circuit	NOUN
ftr-332	3915	108	that	that	SCONJ
ftr-332	3915	109	this	this	DET
ftr-332	3915	110	silence	silence	NOUN
ftr-332	3915	111	is	be	AUX
ftr-332	3915	112	not	not	PART
ftr-332	3915	113	made	make	VERB
ftr-332	3915	114	audible	audible	ADJ
ftr-332	3915	115	by	by	ADP
ftr-332	3915	116	the	the	DET
ftr-332	3915	117	presence	presence	NOUN
ftr-332	3915	118	of	of	ADP
ftr-332	3915	119	deadlines	deadline	NOUN
ftr-332	3915	120	in	in	ADP
ftr-332	3915	121	subsections	subsection	NOUN
ftr-332	3915	122	(	(	PUNCT
ftr-332	3915	123	b	b	NOUN
ftr-332	3915	124	)	)	PUNCT
ftr-332	3915	125	and	and	CCONJ
ftr-332	3915	126	(	(	PUNCT
ftr-332	3915	127	c).‖	c).‖	NOUN
ftr-332	3915	128	turning	turn	VERB
ftr-332	3915	129	to	to	PART
ftr-332	3915	130	step	step	VERB
ftr-332	3915	131	two	two	NUM
ftr-332	3915	132	of	of	ADP
ftr-332	3915	133	its	its	PRON
ftr-332	3915	134	chevron	chevron	NOUN
ftr-332	3915	135	5	5	NUM
ftr-332	3915	136	.	.	PUNCT
ftr-332	3916	1	but	but	CCONJ
ftr-332	3916	2	cf	cf	INTJ
ftr-332	3916	3	.	.	PUNCT
ftr-332	3916	4	,	,	PUNCT
ftr-332	3916	5	exodus	exodus	NOUN
ftr-332	3916	6	17:1	17:1	NUM
ftr-332	3916	7	-	-	SYM
ftr-332	3916	8	7	7	NUM
ftr-332	3916	9	and	and	CCONJ
ftr-332	3916	10	numbers	number	NOUN
ftr-332	3916	11	20:1	20:1	NOUN
ftr-332	3916	12	-	-	SYM
ftr-332	3916	13	13	13	NUM
ftr-332	3916	14	.	.	PUNCT
ftr-332	3916	15	2012	2012	NUM
ftr-332	3916	16	]	]	PUNCT
ftr-332	3916	17	recent	recent	ADJ
ftr-332	3916	18	developments	development	NOUN
ftr-332	3916	19	in	in	ADP
ftr-332	3916	20	federal	federal	ADJ
ftr-332	3916	21	income	income	NOUN
ftr-332	3916	22	taxation	taxation	NOUN
ftr-332	3916	23	375	375	NUM
ftr-332	3916	24	analysis	analysis	NOUN
ftr-332	3916	25	,	,	PUNCT
ftr-332	3916	26	the	the	DET
ftr-332	3916	27	court	court	NOUN
ftr-332	3916	28	acknowledged	acknowledge	VERB
ftr-332	3916	29	that	that	SCONJ
ftr-332	3916	30	the	the	DET
ftr-332	3916	31	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3916	32	argument	argument	NOUN
ftr-332	3916	33	that	that	SCONJ
ftr-332	3916	34	the	the	DET
ftr-332	3916	35	legislative	legislative	ADJ
ftr-332	3916	36	history	history	NOUN
ftr-332	3916	37	of	of	ADP
ftr-332	3916	38	§	§	PROPN
ftr-332	3916	39	66(c	66(c	NUM
ftr-332	3916	40	)	)	PUNCT
ftr-332	3916	41	,	,	PUNCT
ftr-332	3916	42	which	which	PRON
ftr-332	3916	43	provides	provide	VERB
ftr-332	3916	44	relief	relief	NOUN
ftr-332	3916	45	similar	similar	ADJ
ftr-332	3916	46	to	to	ADP
ftr-332	3916	47	§	§	PROPN
ftr-332	3916	48	6015(e	6015(e	NOUN
ftr-332	3916	49	)	)	PUNCT
ftr-332	3916	50	relief	relief	NOUN
ftr-332	3916	51	for	for	ADP
ftr-332	3916	52	taxpayers	taxpayer	NOUN
ftr-332	3916	53	in	in	ADP
ftr-332	3916	54	community	community	NOUN
ftr-332	3916	55	property	property	NOUN
ftr-332	3916	56	states	state	NOUN
ftr-332	3916	57	who	who	PRON
ftr-332	3916	58	do	do	AUX
ftr-332	3916	59	not	not	PART
ftr-332	3916	60	file	file	VERB
ftr-332	3916	61	a	a	DET
ftr-332	3916	62	joint	joint	ADJ
ftr-332	3916	63	return	return	NOUN
ftr-332	3916	64	and	and	CCONJ
ftr-332	3916	65	which	which	PRON
ftr-332	3916	66	was	be	AUX
ftr-332	3916	67	enacted	enact	VERB
ftr-332	3916	68	at	at	ADP
ftr-332	3916	69	the	the	DET
ftr-332	3916	70	same	same	ADJ
ftr-332	3916	71	time	time	NOUN
ftr-332	3916	72	as	as	ADP
ftr-332	3916	73	§	§	PROPN
ftr-332	3916	74	6015(f	6015(f	NUM
ftr-332	3916	75	)	)	PUNCT
ftr-332	3916	76	,	,	PUNCT
ftr-332	3916	77	suggested	suggest	VERB
ftr-332	3916	78	that	that	SCONJ
ftr-332	3916	79	there	there	PRON
ftr-332	3916	80	should	should	AUX
ftr-332	3916	81	not	not	PART
ftr-332	3916	82	be	be	AUX
ftr-332	3916	83	a	a	DET
ftr-332	3916	84	rigid	rigid	ADJ
ftr-332	3916	85	statute	statute	NOUN
ftr-332	3916	86	of	of	ADP
ftr-332	3916	87	limitations	limitation	NOUN
ftr-332	3916	88	on	on	ADP
ftr-332	3916	89	seeking	seek	VERB
ftr-332	3916	90	§	§	PROPN
ftr-332	3916	91	6015(f	6015(f	PRON
ftr-332	3916	92	)	)	PUNCT
ftr-332	3916	93	equitable	equitable	ADJ
ftr-332	3916	94	relief	relief	NOUN
ftr-332	3916	95	,	,	PUNCT
ftr-332	3916	96	―lends	―lend	VERB
ftr-332	3916	97	some	some	DET
ftr-332	3916	98	support	support	NOUN
ftr-332	3916	99	to	to	ADP
ftr-332	3916	100	[	[	X
ftr-332	3916	101	the	the	DET
ftr-332	3916	102	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3916	103	]	]	X
ftr-332	3916	104	position,‖	position,‖	NOUN
ftr-332	3916	105	but	but	CCONJ
ftr-332	3916	106	concluded	conclude	VERB
ftr-332	3916	107	that	that	SCONJ
ftr-332	3916	108	―it	―it	NOUN
ftr-332	3916	109	fails	fail	VERB
ftr-332	3916	110	to	to	PART
ftr-332	3916	111	overcome	overcome	VERB
ftr-332	3916	112	the	the	DET
ftr-332	3916	113	deference	deference	NOUN
ftr-332	3916	114	that	that	PRON
ftr-332	3916	115	we	we	PRON
ftr-332	3916	116	must	must	AUX
ftr-332	3916	117	give	give	VERB
ftr-332	3916	118	to	to	ADP
ftr-332	3916	119	treasury	treasury	NOUN
ftr-332	3916	120	regulation	regulation	NOUN
ftr-332	3916	121	§	§	PROPN
ftr-332	3916	122	1.6015	1.6015	NUM
ftr-332	3916	123	-	-	SYM
ftr-332	3916	124	5(b)(1	5(b)(1	NUM
ftr-332	3916	125	)	)	PUNCT
ftr-332	3916	126	under	under	ADP
ftr-332	3916	127	chevron	chevron	NOUN
ftr-332	3916	128	and	and	CCONJ
ftr-332	3916	129	it	it	PRON
ftr-332	3916	130	does	do	AUX
ftr-332	3916	131	not	not	PART
ftr-332	3916	132	clearly	clearly	ADV
ftr-332	3916	133	demonstrate	demonstrate	VERB
ftr-332	3916	134	that	that	SCONJ
ftr-332	3916	135	congress	congress	PROPN
ftr-332	3916	136	intended	intend	VERB
ftr-332	3916	137	that	that	SCONJ
ftr-332	3916	138	requests	request	NOUN
ftr-332	3916	139	for	for	ADP
ftr-332	3916	140	relief	relief	NOUN
ftr-332	3916	141	under	under	ADP
ftr-332	3916	142	subsection	subsection	NOUN
ftr-332	3916	143	6015(f	6015(f	NUM
ftr-332	3916	144	)	)	PUNCT
ftr-332	3916	145	not	not	PART
ftr-332	3916	146	be	be	AUX
ftr-332	3916	147	subject	subject	ADJ
ftr-332	3916	148	to	to	ADP
ftr-332	3916	149	a	a	DET
ftr-332	3916	150	two	two	NUM
ftr-332	3916	151	-	-	PUNCT
ftr-332	3916	152	year	year	NOUN
ftr-332	3916	153	filing	filing	NOUN
ftr-332	3916	154	deadline.‖	deadline.‖	NOUN
ftr-332	3916	155	additionally	additionally	ADV
ftr-332	3916	156	,	,	PUNCT
ftr-332	3916	157	the	the	DET
ftr-332	3916	158	court	court	NOUN
ftr-332	3916	159	likewise	likewise	ADV
ftr-332	3916	160	rejected	reject	VERB
ftr-332	3916	161	the	the	DET
ftr-332	3916	162	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3916	163	argument	argument	NOUN
ftr-332	3916	164	that	that	SCONJ
ftr-332	3916	165	―the	―the	DET
ftr-332	3916	166	inclusion	inclusion	NOUN
ftr-332	3916	167	of	of	ADP
ftr-332	3916	168	deadline	deadline	NOUN
ftr-332	3916	169	periods	period	NOUN
ftr-332	3916	170	in	in	ADP
ftr-332	3916	171	subsections	subsection	NOUN
ftr-332	3916	172	(	(	PUNCT
ftr-332	3916	173	b	b	NOUN
ftr-332	3916	174	)	)	PUNCT
ftr-332	3916	175	and	and	CCONJ
ftr-332	3916	176	(	(	PUNCT
ftr-332	3916	177	c	c	NOUN
ftr-332	3916	178	)	)	PUNCT
ftr-332	3916	179	but	but	CCONJ
ftr-332	3916	180	omission	omission	NOUN
ftr-332	3916	181	of	of	ADP
ftr-332	3916	182	such	such	DET
ftr-332	3916	183	a	a	DET
ftr-332	3916	184	period	period	NOUN
ftr-332	3916	185	in	in	ADP
ftr-332	3916	186	subsection	subsection	NOUN
ftr-332	3916	187	(	(	PUNCT
ftr-332	3916	188	f	f	X
ftr-332	3916	189	)	)	PUNCT
ftr-332	3916	190	―demonstrates	―demonstrate	VERB
ftr-332	3916	191	congressional	congressional	ADJ
ftr-332	3916	192	intent	intent	NOUN
ftr-332	3916	193	that	that	SCONJ
ftr-332	3916	194	requests	request	NOUN
ftr-332	3916	195	for	for	ADP
ftr-332	3916	196	equitable	equitable	ADJ
ftr-332	3916	197	relief	relief	NOUN
ftr-332	3916	198	not	not	PART
ftr-332	3916	199	be	be	AUX
ftr-332	3916	200	subject	subject	ADJ
ftr-332	3916	201	to	to	ADP
ftr-332	3916	202	a	a	DET
ftr-332	3916	203	bright	bright	ADJ
ftr-332	3916	204	-	-	PUNCT
ftr-332	3916	205	line	line	NOUN
ftr-332	3916	206	time	time	NOUN
ftr-332	3916	207	limitation	limitation	NOUN
ftr-332	3916	208	,	,	PUNCT
ftr-332	3916	209	but	but	CCONJ
ftr-332	3916	210	rather	rather	ADV
ftr-332	3916	211	allow	allow	VERB
ftr-332	3916	212	the	the	DET
ftr-332	3916	213	taxpayer	taxpayer	NOUN
ftr-332	3916	214	to	to	PART
ftr-332	3916	215	request	request	VERB
ftr-332	3916	216	relief	relief	NOUN
ftr-332	3916	217	during	during	ADP
ftr-332	3916	218	the	the	DET
ftr-332	3916	219	10	10	NUM
ftr-332	3916	220	-	-	PUNCT
ftr-332	3916	221	year	year	NOUN
ftr-332	3916	222	collection	collection	NOUN
ftr-332	3916	223	period	period	NOUN
ftr-332	3916	224	of	of	ADP
ftr-332	3916	225	26	26	NUM
ftr-332	3916	226	u.s.c	u.s.c	ADJ
ftr-332	3916	227	.	.	PUNCT
ftr-332	3917	1	§	§	PROPN
ftr-332	3917	2	6502.‖	6502.‖	PROPN
ftr-332	3917	3	however	however	ADV
ftr-332	3917	4	,	,	PUNCT
ftr-332	3917	5	the	the	DET
ftr-332	3917	6	court	court	NOUN
ftr-332	3917	7	of	of	ADP
ftr-332	3917	8	appeals	appeals	PROPN
ftr-332	3917	9	remanded	remand	VERB
ftr-332	3917	10	the	the	DET
ftr-332	3917	11	case	case	NOUN
ftr-332	3917	12	to	to	ADP
ftr-332	3917	13	the	the	DET
ftr-332	3917	14	tax	tax	NOUN
ftr-332	3917	15	court	court	NOUN
ftr-332	3917	16	to	to	PART
ftr-332	3917	17	determine	determine	VERB
ftr-332	3917	18	whether	whether	SCONJ
ftr-332	3917	19	the	the	DET
ftr-332	3917	20	statute	statute	NOUN
ftr-332	3917	21	of	of	ADP
ftr-332	3917	22	limitations	limitation	NOUN
ftr-332	3917	23	in	in	ADP
ftr-332	3917	24	reg	reg	NOUN
ftr-332	3917	25	.	.	PUNCT
ftr-332	3918	1	§	§	PROPN
ftr-332	3918	2	1.6015	1.6015	NUM
ftr-332	3918	3	-	-	SYM
ftr-332	3918	4	5(b)(1	5(b)(1	NUM
ftr-332	3918	5	)	)	PUNCT
ftr-332	3918	6	is	be	AUX
ftr-332	3918	7	subject	subject	ADJ
ftr-332	3918	8	to	to	ADP
ftr-332	3918	9	equitable	equitable	ADJ
ftr-332	3918	10	tolling	tolling	NOUN
ftr-332	3918	11	and	and	CCONJ
ftr-332	3918	12	,	,	PUNCT
ftr-332	3918	13	if	if	SCONJ
ftr-332	3918	14	so	so	ADV
ftr-332	3918	15	,	,	PUNCT
ftr-332	3918	16	whether	whether	SCONJ
ftr-332	3918	17	the	the	DET
ftr-332	3918	18	taxpayer	taxpayer	NOUN
ftr-332	3918	19	met	meet	VERB
ftr-332	3918	20	the	the	DET
ftr-332	3918	21	standards	standard	NOUN
ftr-332	3918	22	for	for	ADP
ftr-332	3918	23	equitable	equitable	ADJ
ftr-332	3918	24	tolling	tolling	NOUN
ftr-332	3918	25	.	.	PUNCT
ftr-332	3919	1			PROPN
ftr-332	3919	2	judge	judge	PROPN
ftr-332	3919	3	ambro	ambro	PROPN
ftr-332	3919	4	dissented	dissent	VERB
ftr-332	3919	5	.	.	PUNCT
ftr-332	3920	1	he	he	PRON
ftr-332	3920	2	agreed	agree	VERB
ftr-332	3920	3	with	with	ADP
ftr-332	3920	4	the	the	DET
ftr-332	3920	5	majority	majority	NOUN
ftr-332	3920	6	,	,	PUNCT
ftr-332	3920	7	and	and	CCONJ
ftr-332	3920	8	disagreed	disagree	VERB
ftr-332	3920	9	with	with	ADP
ftr-332	3920	10	the	the	DET
ftr-332	3920	11	tax	tax	NOUN
ftr-332	3920	12	court	court	NOUN
ftr-332	3920	13	,	,	PUNCT
ftr-332	3920	14	on	on	ADP
ftr-332	3920	15	the	the	DET
ftr-332	3920	16	question	question	NOUN
ftr-332	3920	17	of	of	ADP
ftr-332	3920	18	whether	whether	SCONJ
ftr-332	3920	19	congress	congress	PROPN
ftr-332	3920	20	had	have	AUX
ftr-332	3920	21	spoken	speak	VERB
ftr-332	3920	22	directly	directly	ADV
ftr-332	3920	23	on	on	ADP
ftr-332	3920	24	the	the	DET
ftr-332	3920	25	issue	issue	NOUN
ftr-332	3920	26	of	of	ADP
ftr-332	3920	27	the	the	DET
ftr-332	3920	28	time	time	NOUN
ftr-332	3920	29	frame	frame	NOUN
ftr-332	3920	30	in	in	ADP
ftr-332	3920	31	which	which	PRON
ftr-332	3920	32	the	the	DET
ftr-332	3920	33	taxpayer	taxpayer	NOUN
ftr-332	3920	34	must	must	AUX
ftr-332	3920	35	seek	seek	VERB
ftr-332	3920	36	§	§	PROPN
ftr-332	3920	37	6015(f	6015(f	NUM
ftr-332	3920	38	)	)	PUNCT
ftr-332	3920	39	relief	relief	NOUN
ftr-332	3920	40	,	,	PUNCT
ftr-332	3920	41	but	but	CCONJ
ftr-332	3920	42	would	would	AUX
ftr-332	3920	43	have	have	AUX
ftr-332	3920	44	invalidated	invalidate	VERB
ftr-332	3920	45	reg	reg	NOUN
ftr-332	3920	46	.	.	PUNCT
ftr-332	3921	1	§	§	PROPN
ftr-332	3921	2	1.60155(b)(1	1.60155(b)(1	NUM
ftr-332	3921	3	)	)	PUNCT
ftr-332	3921	4	in	in	ADP
ftr-332	3921	5	step	step	NOUN
ftr-332	3921	6	two	two	NUM
ftr-332	3921	7	of	of	ADP
ftr-332	3921	8	the	the	DET
ftr-332	3921	9	chevron	chevron	NOUN
ftr-332	3921	10	analysis	analysis	NOUN
ftr-332	3921	11	on	on	ADP
ftr-332	3921	12	the	the	DET
ftr-332	3921	13	ground	ground	NOUN
ftr-332	3921	14	that	that	SCONJ
ftr-332	3921	15	in	in	ADP
ftr-332	3921	16	promulgating	promulgate	VERB
ftr-332	3921	17	the	the	DET
ftr-332	3921	18	regulation	regulation	NOUN
ftr-332	3921	19	,	,	PUNCT
ftr-332	3921	20	―the	―the	DET
ftr-332	3921	21	irs	irs	PROPN
ftr-332	3921	22	has	have	AUX
ftr-332	3921	23	not	not	PART
ftr-332	3921	24	advanced	advance	VERB
ftr-332	3921	25	any	any	DET
ftr-332	3921	26	reasoning	reasoning	NOUN
ftr-332	3921	27	for	for	ADP
ftr-332	3921	28	its	its	PRON
ftr-332	3921	29	decision	decision	NOUN
ftr-332	3921	30	to	to	PART
ftr-332	3921	31	impose	impose	VERB
ftr-332	3921	32	a	a	DET
ftr-332	3921	33	two	two	NUM
ftr-332	3921	34	-	-	PUNCT
ftr-332	3921	35	year	year	NOUN
ftr-332	3921	36	limitations	limitation	NOUN
ftr-332	3921	37	period	period	NOUN
ftr-332	3921	38	on	on	ADP
ftr-332	3921	39	taxpayers	taxpayer	NOUN
ftr-332	3921	40	seeking	seek	VERB
ftr-332	3921	41	relief	relief	NOUN
ftr-332	3921	42	under	under	ADP
ftr-332	3921	43	subsection	subsection	NOUN
ftr-332	3921	44	(	(	PUNCT
ftr-332	3921	45	f	f	PROPN
ftr-332	3921	46	)	)	PUNCT
ftr-332	3921	47	,	,	PUNCT
ftr-332	3921	48	leaving	leave	VERB
ftr-332	3921	49	us	we	PRON
ftr-332	3921	50	no	no	DET
ftr-332	3921	51	basis	basis	NOUN
ftr-332	3921	52	to	to	PART
ftr-332	3921	53	conduct	conduct	VERB
ftr-332	3921	54	the	the	DET
ftr-332	3921	55	analysis	analysis	NOUN
ftr-332	3921	56	mandated	mandate	VERB
ftr-332	3921	57	by	by	ADP
ftr-332	3921	58	chevron	chevron	NOUN
ftr-332	3921	59	step	step	NOUN
ftr-332	3921	60	two.‖	two.‖	NOUN
ftr-332	3921	61	he	he	PRON
ftr-332	3921	62	reasoned	reason	VERB
ftr-332	3921	63	that	that	SCONJ
ftr-332	3921	64	―it	―it	NOUN
ftr-332	3921	65	is	be	AUX
ftr-332	3921	66	...	...	PUNCT
ftr-332	3921	67	a	a	DET
ftr-332	3921	68	necessary	necessary	ADJ
ftr-332	3921	69	corollary	corollary	NOUN
ftr-332	3921	70	of	of	ADP
ftr-332	3921	71	the	the	DET
ftr-332	3921	72	deference	deference	NOUN
ftr-332	3921	73	owed	owe	VERB
ftr-332	3921	74	to	to	ADP
ftr-332	3921	75	agencies	agency	NOUN
ftr-332	3921	76	-	-	PUNCT
ftr-332	3921	77	that	that	SCONJ
ftr-332	3921	78	courts	court	NOUN
ftr-332	3921	79	may	may	AUX
ftr-332	3921	80	not	not	PART
ftr-332	3921	81	supplement	supplement	VERB
ftr-332	3921	82	deficient	deficient	ADJ
ftr-332	3921	83	agency	agency	NOUN
ftr-332	3921	84	reasoning,‖	reasoning,‖	PROPN
ftr-332	3921	85	and	and	CCONJ
ftr-332	3921	86	did	do	AUX
ftr-332	3921	87	not	not	PART
ftr-332	3921	88	find	find	VERB
ftr-332	3921	89	judge	judge	NOUN
ftr-332	3921	90	posner‘s	posner‘s	NOUN
ftr-332	3921	91	reasoning	reasoning	NOUN
ftr-332	3921	92	in	in	ADP
ftr-332	3921	93	lantz	lantz	PROPN
ftr-332	3921	94	v.	v.	PROPN
ftr-332	3921	95	commissioner	commissioner	PROPN
ftr-332	3921	96	,	,	PUNCT
ftr-332	3921	97	607	607	NUM
ftr-332	3921	98	f.3d	f.3d	NUM
ftr-332	3921	99	479	479	NUM
ftr-332	3921	100	(	(	PUNCT
ftr-332	3921	101	7th	7th	ADJ
ftr-332	3921	102	cir	cir	NOUN
ftr-332	3921	103	.	.	PUNCT
ftr-332	3922	1	6/8/10	6/8/10	NUM
ftr-332	3922	2	)	)	PUNCT
ftr-332	3922	3	,	,	PUNCT
ftr-332	3922	4	to	to	PART
ftr-332	3922	5	be	be	AUX
ftr-332	3922	6	convincing	convincing	ADJ
ftr-332	3922	7	.	.	PUNCT
ftr-332	3923	1	f.	f.	PROPN
ftr-332	3923	2	stand	stand	VERB
ftr-332	3923	3	by	by	ADP
ftr-332	3923	4	your	your	PRON
ftr-332	3923	5	lantz	lantz	NOUN
ftr-332	3923	6	.	.	PUNCT
ftr-332	3924	1	pullins	pullin	NOUN
ftr-332	3924	2	v.	v.	ADP
ftr-332	3924	3	commissioner	commissioner	NOUN
ftr-332	3924	4	,	,	PUNCT
ftr-332	3924	5	136	136	NUM
ftr-332	3924	6	t.c	t.c	PROPN
ftr-332	3924	7	.	.	PROPN
ftr-332	3924	8	432	432	NUM
ftr-332	3924	9	(	(	PUNCT
ftr-332	3924	10	5/5/11	5/5/11	NUM
ftr-332	3924	11	)	)	PUNCT
ftr-332	3924	12	.	.	PUNCT
ftr-332	3925	1	the	the	DET
ftr-332	3925	2	tax	tax	NOUN
ftr-332	3925	3	court	court	NOUN
ftr-332	3925	4	(	(	PUNCT
ftr-332	3925	5	judge	judge	PROPN
ftr-332	3925	6	gustafson	gustafson	PROPN
ftr-332	3925	7	)	)	PUNCT
ftr-332	3925	8	reaffirmed	reaffirm	VERB
ftr-332	3925	9	that	that	SCONJ
ftr-332	3925	10	it	it	PRON
ftr-332	3925	11	would	would	AUX
ftr-332	3925	12	continue	continue	VERB
ftr-332	3925	13	to	to	PART
ftr-332	3925	14	follow	follow	VERB
ftr-332	3925	15	its	its	PRON
ftr-332	3925	16	decision	decision	NOUN
ftr-332	3925	17	in	in	ADP
ftr-332	3925	18	lantz	lantz	PROPN
ftr-332	3925	19	v.	v.	PROPN
ftr-332	3925	20	commissioner	commissioner	PROPN
ftr-332	3925	21	,	,	PUNCT
ftr-332	3925	22	132	132	NUM
ftr-332	3925	23	t.c	t.c	PROPN
ftr-332	3925	24	.	.	PROPN
ftr-332	3925	25	131	131	NUM
ftr-332	3925	26	(	(	PUNCT
ftr-332	3925	27	2009	2009	NUM
ftr-332	3925	28	)	)	PUNCT
ftr-332	3925	29	,	,	PUNCT
ftr-332	3925	30	rev’d	rev’d	NOUN
ftr-332	3925	31	,	,	PUNCT
ftr-332	3925	32	607	607	NUM
ftr-332	3925	33	f.3d	f.3d	NUM
ftr-332	3925	34	479	479	NUM
ftr-332	3925	35	(	(	PUNCT
ftr-332	3925	36	7th	7th	ADJ
ftr-332	3925	37	cir	cir	NOUN
ftr-332	3925	38	.	.	PUNCT
ftr-332	3925	39	2010	2010	NUM
ftr-332	3925	40	)	)	PUNCT
ftr-332	3925	41	,	,	PUNCT
ftr-332	3925	42	that	that	SCONJ
ftr-332	3925	43	the	the	DET
ftr-332	3925	44	two	two	NUM
ftr-332	3925	45	-	-	PUNCT
ftr-332	3925	46	year	year	NOUN
ftr-332	3925	47	deadline	deadline	NOUN
ftr-332	3925	48	for	for	ADP
ftr-332	3925	49	seeking	seek	VERB
ftr-332	3925	50	equitable	equitable	ADJ
ftr-332	3925	51	relief	relief	NOUN
ftr-332	3925	52	from	from	ADP
ftr-332	3925	53	joint	joint	ADJ
ftr-332	3925	54	and	and	CCONJ
ftr-332	3925	55	several	several	ADJ
ftr-332	3925	56	liability	liability	NOUN
ftr-332	3925	57	under	under	ADP
ftr-332	3925	58	§	§	PROPN
ftr-332	3925	59	6015(f	6015(f	NUM
ftr-332	3925	60	)	)	PUNCT
ftr-332	3925	61	imposed	impose	VERB
ftr-332	3925	62	by	by	ADP
ftr-332	3925	63	reg	reg	NOUN
ftr-332	3925	64	.	.	PUNCT
ftr-332	3926	1	§	§	PROPN
ftr-332	3926	2	1.6015	1.6015	NUM
ftr-332	3926	3	-	-	SYM
ftr-332	3926	4	5(b)(1	5(b)(1	NUM
ftr-332	3926	5	)	)	PUNCT
ftr-332	3926	6	is	be	AUX
ftr-332	3926	7	invalid	invalid	ADJ
ftr-332	3926	8	,	,	PUNCT
ftr-332	3926	9	notwithstanding	notwithstanding	ADP
ftr-332	3926	10	the	the	DET
ftr-332	3926	11	contrary	contrary	ADJ
ftr-332	3926	12	decisions	decision	NOUN
ftr-332	3926	13	by	by	ADP
ftr-332	3926	14	the	the	DET
ftr-332	3926	15	u.s	u.s	PROPN
ftr-332	3926	16	.	.	PROPN
ftr-332	3926	17	courts	court	NOUN
ftr-332	3926	18	of	of	ADP
ftr-332	3926	19	appeals	appeal	NOUN
ftr-332	3926	20	for	for	ADP
ftr-332	3926	21	the	the	DET
ftr-332	3926	22	seventh	seventh	ADJ
ftr-332	3926	23	circuit	circuit	NOUN
ftr-332	3926	24	in	in	ADP
ftr-332	3926	25	lantz	lantz	PROPN
ftr-332	3926	26	ii	ii	PROPN
ftr-332	3926	27	and	and	CCONJ
ftr-332	3926	28	for	for	ADP
ftr-332	3926	29	the	the	DET
ftr-332	3926	30	third	third	ADJ
ftr-332	3926	31	circuit	circuit	NOUN
ftr-332	3926	32	in	in	ADP
ftr-332	3926	33	mannella	mannella	PROPN
ftr-332	3926	34	v.	v.	ADP
ftr-332	3926	35	commissioner	commissioner	NOUN
ftr-332	3926	36	,	,	PUNCT
ftr-332	3926	37	631	631	NUM
ftr-332	3926	38	f.3d	f.3d	NUM
ftr-332	3926	39	115	115	NUM
ftr-332	3926	40	,	,	PUNCT
ftr-332	3926	41	rev’g	rev’g	NUM
ftr-332	3926	42	,	,	PUNCT
ftr-332	3926	43	132	132	NUM
ftr-332	3926	44	t.c	t.c	PROPN
ftr-332	3926	45	.	.	PROPN
ftr-332	3926	46	196	196	NUM
ftr-332	3926	47	(	(	PUNCT
ftr-332	3926	48	2009	2009	NUM
ftr-332	3926	49	)	)	PUNCT
ftr-332	3926	50	.	.	PUNCT
ftr-332	3927	1	on	on	ADP
ftr-332	3927	2	the	the	DET
ftr-332	3927	3	facts	fact	NOUN
ftr-332	3927	4	,	,	PUNCT
ftr-332	3927	5	relief	relief	NOUN
ftr-332	3927	6	was	be	AUX
ftr-332	3927	7	granted	grant	VERB
ftr-332	3927	8	.	.	PUNCT
ftr-332	3928	1	three	three	NUM
ftr-332	3928	2	factors	factor	NOUN
ftr-332	3928	3	supported	support	VERB
ftr-332	3928	4	denying	deny	VERB
ftr-332	3928	5	relief	relief	NOUN
ftr-332	3928	6	–	–	PUNCT
ftr-332	3928	7	(	(	PUNCT
ftr-332	3928	8	1	1	X
ftr-332	3928	9	)	)	PUNCT
ftr-332	3928	10	the	the	DET
ftr-332	3928	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3928	12	failure	failure	NOUN
ftr-332	3928	13	to	to	PART
ftr-332	3928	14	prove	prove	VERB
ftr-332	3928	15	economic	economic	ADJ
ftr-332	3928	16	hardship	hardship	NOUN
ftr-332	3928	17	,	,	PUNCT
ftr-332	3928	18	(	(	PUNCT
ftr-332	3928	19	2	2	X
ftr-332	3928	20	)	)	PUNCT
ftr-332	3928	21	her	her	PRON
ftr-332	3928	22	lack	lack	NOUN
ftr-332	3928	23	of	of	ADP
ftr-332	3928	24	a	a	DET
ftr-332	3928	25	reasonable	reasonable	ADJ
ftr-332	3928	26	expectation	expectation	NOUN
ftr-332	3928	27	that	that	PRON
ftr-332	3928	28	her	her	PRON
ftr-332	3928	29	husband	husband	NOUN
ftr-332	3928	30	would	would	AUX
ftr-332	3928	31	pay	pay	VERB
ftr-332	3928	32	the	the	DET
ftr-332	3928	33	liabilities	liability	NOUN
ftr-332	3928	34	when	when	SCONJ
ftr-332	3928	35	she	she	PRON
ftr-332	3928	36	signed	sign	VERB
ftr-332	3928	37	the	the	DET
ftr-332	3928	38	returns	return	NOUN
ftr-332	3928	39	,	,	PUNCT
ftr-332	3928	40	and	and	CCONJ
ftr-332	3928	41	376	376	NUM
ftr-332	3928	42	florida	florida	PROPN
ftr-332	3928	43	tax	tax	NOUN
ftr-332	3928	44	review	review	NOUN
ftr-332	3928	45	[	[	X
ftr-332	3928	46	vol	vol	NOUN
ftr-332	3928	47	.	.	PUNCT
ftr-332	3929	1	12:5	12:5	NUM
ftr-332	3929	2	(	(	PUNCT
ftr-332	3929	3	3	3	X
ftr-332	3929	4	)	)	PUNCT
ftr-332	3929	5	her	her	PRON
ftr-332	3929	6	failure	failure	NOUN
ftr-332	3929	7	to	to	AUX
ftr-332	3929	8	timely	timely	ADV
ftr-332	3929	9	file	file	VERB
ftr-332	3929	10	her	her	PRON
ftr-332	3929	11	returns	return	NOUN
ftr-332	3929	12	and	and	CCONJ
ftr-332	3929	13	pay	pay	VERB
ftr-332	3929	14	her	her	PRON
ftr-332	3929	15	taxes	taxis	NOUN
ftr-332	3929	16	since	since	SCONJ
ftr-332	3929	17	the	the	DET
ftr-332	3929	18	years	year	NOUN
ftr-332	3929	19	in	in	ADP
ftr-332	3929	20	issue	issue	NOUN
ftr-332	3929	21	.	.	PUNCT
ftr-332	3930	1	four	four	NUM
ftr-332	3930	2	factors	factor	NOUN
ftr-332	3930	3	favored	favor	VERB
ftr-332	3930	4	granting	grant	VERB
ftr-332	3930	5	relief	relief	NOUN
ftr-332	3930	6	–	–	PUNCT
ftr-332	3930	7	(	(	PUNCT
ftr-332	3930	8	1	1	X
ftr-332	3930	9	)	)	PUNCT
ftr-332	3930	10	the	the	DET
ftr-332	3930	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	3930	12	divorce	divorce	NOUN
ftr-332	3930	13	from	from	ADP
ftr-332	3930	14	her	her	PRON
ftr-332	3930	15	husband	husband	NOUN
ftr-332	3930	16	,	,	PUNCT
ftr-332	3930	17	(	(	PUNCT
ftr-332	3930	18	2	2	X
ftr-332	3930	19	)	)	PUNCT
ftr-332	3930	20	his	his	PRON
ftr-332	3930	21	legal	legal	ADJ
ftr-332	3930	22	obligation	obligation	NOUN
ftr-332	3930	23	pursuant	pursuant	ADJ
ftr-332	3930	24	to	to	ADP
ftr-332	3930	25	the	the	DET
ftr-332	3930	26	divorce	divorce	NOUN
ftr-332	3930	27	decree	decree	NOUN
ftr-332	3930	28	to	to	PART
ftr-332	3930	29	pay	pay	VERB
ftr-332	3930	30	the	the	DET
ftr-332	3930	31	tax	tax	NOUN
ftr-332	3930	32	liabilities	liability	NOUN
ftr-332	3930	33	,	,	PUNCT
ftr-332	3930	34	(	(	PUNCT
ftr-332	3930	35	3	3	X
ftr-332	3930	36	)	)	PUNCT
ftr-332	3930	37	her	her	PRON
ftr-332	3930	38	lack	lack	NOUN
ftr-332	3930	39	of	of	ADP
ftr-332	3930	40	significant	significant	ADJ
ftr-332	3930	41	benefit	benefit	NOUN
ftr-332	3930	42	from	from	ADP
ftr-332	3930	43	the	the	DET
ftr-332	3930	44	nonpayment	nonpayment	NOUN
ftr-332	3930	45	,	,	PUNCT
ftr-332	3930	46	and	and	CCONJ
ftr-332	3930	47	(	(	PUNCT
ftr-332	3930	48	4	4	X
ftr-332	3930	49	)	)	PUNCT
ftr-332	3930	50	her	her	PRON
ftr-332	3930	51	poor	poor	ADJ
ftr-332	3930	52	health	health	NOUN
ftr-332	3930	53	.	.	PUNCT
ftr-332	3931	1	a	a	DET
ftr-332	3931	2	fifth	fifth	ADJ
ftr-332	3931	3	factor	factor	NOUN
ftr-332	3931	4	,	,	PUNCT
ftr-332	3931	5	her	her	PRON
ftr-332	3931	6	lack	lack	NOUN
ftr-332	3931	7	of	of	ADP
ftr-332	3931	8	knowledge	knowledge	NOUN
ftr-332	3931	9	of	of	ADP
ftr-332	3931	10	her	her	PRON
ftr-332	3931	11	husband‘s	husband‘s	ADJ
ftr-332	3931	12	unreported	unreported	ADJ
ftr-332	3931	13	income	income	NOUN
ftr-332	3931	14	,	,	PUNCT
ftr-332	3931	15	favored	favor	VERB
ftr-332	3931	16	relief	relief	NOUN
ftr-332	3931	17	as	as	ADP
ftr-332	3931	18	to	to	ADP
ftr-332	3931	19	the	the	DET
ftr-332	3931	20	deficiency	deficiency	NOUN
ftr-332	3931	21	for	for	ADP
ftr-332	3931	22	one	one	NUM
ftr-332	3931	23	particular	particular	ADJ
ftr-332	3931	24	year	year	NOUN
ftr-332	3931	25	.	.	PUNCT
ftr-332	3932	1	judge	judge	PROPN
ftr-332	3932	2	gustafson	gustafson	PROPN
ftr-332	3932	3	found	find	VERB
ftr-332	3932	4	―especially	―especially	ADV
ftr-332	3932	5	weighty‖	weighty‖	VERB
ftr-332	3932	6	―the	―the	DET
ftr-332	3932	7	fact	fact	NOUN
ftr-332	3932	8	that	that	SCONJ
ftr-332	3932	9	the	the	DET
ftr-332	3932	10	divorce	divorce	NOUN
ftr-332	3932	11	court	court	NOUN
ftr-332	3932	12	–	–	PUNCT
ftr-332	3932	13	with	with	SCONJ
ftr-332	3932	14	the	the	DET
ftr-332	3932	15	family‘s	family‘s	PROPN
ftr-332	3932	16	circumstances	circumstance	NOUN
ftr-332	3932	17	set	set	VERB
ftr-332	3932	18	out	out	ADP
ftr-332	3932	19	before	before	ADP
ftr-332	3932	20	it	it	PRON
ftr-332	3932	21	in	in	ADP
ftr-332	3932	22	greater	great	ADJ
ftr-332	3932	23	detail	detail	NOUN
ftr-332	3932	24	than	than	SCONJ
ftr-332	3932	25	was	be	AUX
ftr-332	3932	26	possible	possible	ADJ
ftr-332	3932	27	in	in	ADP
ftr-332	3932	28	our	our	PRON
ftr-332	3932	29	tax	tax	NOUN
ftr-332	3932	30	case	case	NOUN
ftr-332	3932	31	–	–	PUNCT
ftr-332	3932	32	determined	determine	VERB
ftr-332	3932	33	that	that	SCONJ
ftr-332	3932	34	[	[	X
ftr-332	3932	35	the	the	DET
ftr-332	3932	36	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3932	37	husband	husband	NOUN
ftr-332	3932	38	]	]	PUNCT
ftr-332	3932	39	should	should	AUX
ftr-332	3932	40	pay	pay	VERB
ftr-332	3932	41	the	the	DET
ftr-332	3932	42	taxes	taxis	NOUN
ftr-332	3932	43	,	,	PUNCT
ftr-332	3932	44	placed	place	VERB
ftr-332	3932	45	proceeds	proceed	NOUN
ftr-332	3932	46	in	in	ADP
ftr-332	3932	47	his	his	PRON
ftr-332	3932	48	hands	hand	NOUN
ftr-332	3932	49	sufficient	sufficient	ADJ
ftr-332	3932	50	to	to	PART
ftr-332	3932	51	do	do	VERB
ftr-332	3932	52	so	so	ADV
ftr-332	3932	53	,	,	PUNCT
ftr-332	3932	54	and	and	CCONJ
ftr-332	3932	55	allocated	allocate	VERB
ftr-332	3932	56	resources	resource	NOUN
ftr-332	3932	57	to	to	ADP
ftr-332	3932	58	ms	ms	PROPN
ftr-332	3932	59	.	.	PROPN
ftr-332	3932	60	pullins	pullin	NOUN
ftr-332	3932	61	on	on	ADP
ftr-332	3932	62	the	the	DET
ftr-332	3932	63	assumption	assumption	NOUN
ftr-332	3932	64	that	that	SCONJ
ftr-332	3932	65	he	he	PRON
ftr-332	3932	66	would	would	AUX
ftr-332	3932	67	do	do	AUX
ftr-332	3932	68	so	so	ADV
ftr-332	3932	69	and	and	CCONJ
ftr-332	3932	70	she	she	PRON
ftr-332	3932	71	would	would	AUX
ftr-332	3932	72	not	not	PART
ftr-332	3932	73	have	have	VERB
ftr-332	3932	74	to.‖	to.‖	PROPN
ftr-332	3933	1	g.	g.	PROPN
ftr-332	3934	1	but	but	CCONJ
ftr-332	3934	2	lantz	lantz	PROPN
ftr-332	3934	3	does	do	AUX
ftr-332	3934	4	n’t	not	PART
ftr-332	3934	5	allow	allow	VERB
ftr-332	3934	6	a	a	DET
ftr-332	3934	7	mulligan	mulligan	NOUN
ftr-332	3934	8	if	if	SCONJ
ftr-332	3934	9	the	the	DET
ftr-332	3934	10	tax	tax	NOUN
ftr-332	3934	11	payer	payer	NOUN
ftr-332	3934	12	has	have	AUX
ftr-332	3934	13	already	already	ADV
ftr-332	3934	14	litigated	litigate	VERB
ftr-332	3934	15	denial	denial	NOUN
ftr-332	3934	16	of	of	ADP
ftr-332	3934	17	relief	relief	NOUN
ftr-332	3934	18	in	in	ADP
ftr-332	3934	19	another	another	DET
ftr-332	3934	20	forum	forum	NOUN
ftr-332	3934	21	.	.	PUNCT
ftr-332	3935	1	haag	haag	PROPN
ftr-332	3935	2	v.	v.	PROPN
ftr-332	3935	3	commissioner	commissioner	PROPN
ftr-332	3935	4	,	,	PUNCT
ftr-332	3935	5	t.c	t.c	PROPN
ftr-332	3935	6	.	.	PROPN
ftr-332	3935	7	memo	memo	NOUN
ftr-332	3935	8	.	.	PUNCT
ftr-332	3936	1	2011	2011	NUM
ftr-332	3936	2	-	-	SYM
ftr-332	3936	3	87	87	NUM
ftr-332	3936	4	(	(	PUNCT
ftr-332	3936	5	4/19/11	4/19/11	PROPN
ftr-332	3936	6	)	)	PUNCT
ftr-332	3936	7	.	.	PUNCT
ftr-332	3937	1	the	the	DET
ftr-332	3937	2	taxpayer	taxpayer	NOUN
ftr-332	3937	3	had	have	AUX
ftr-332	3937	4	sought	seek	VERB
ftr-332	3937	5	§	§	PROPN
ftr-332	3937	6	6015	6015	NUM
ftr-332	3937	7	relief	relief	NOUN
ftr-332	3937	8	in	in	ADP
ftr-332	3937	9	a	a	DET
ftr-332	3937	10	district	district	NOUN
ftr-332	3937	11	court	court	NOUN
ftr-332	3937	12	proceeding	proceeding	NOUN
ftr-332	3937	13	in	in	ADP
ftr-332	3937	14	which	which	PRON
ftr-332	3937	15	the	the	DET
ftr-332	3937	16	government	government	NOUN
ftr-332	3937	17	sought	seek	VERB
ftr-332	3937	18	to	to	PART
ftr-332	3937	19	reduce	reduce	VERB
ftr-332	3937	20	unpaid	unpaid	ADJ
ftr-332	3937	21	assessments	assessment	NOUN
ftr-332	3937	22	to	to	ADP
ftr-332	3937	23	judgment	judgment	NOUN
ftr-332	3937	24	,	,	PUNCT
ftr-332	3937	25	and	and	CCONJ
ftr-332	3937	26	relief	relief	NOUN
ftr-332	3937	27	was	be	AUX
ftr-332	3937	28	denied	deny	VERB
ftr-332	3937	29	on	on	ADP
ftr-332	3937	30	the	the	DET
ftr-332	3937	31	ground	ground	NOUN
ftr-332	3937	32	that	that	SCONJ
ftr-332	3937	33	her	her	PRON
ftr-332	3937	34	claim	claim	NOUN
ftr-332	3937	35	was	be	AUX
ftr-332	3937	36	not	not	PART
ftr-332	3937	37	timely	timely	ADJ
ftr-332	3937	38	.	.	PUNCT
ftr-332	3938	1	that	that	DET
ftr-332	3938	2	decision	decision	NOUN
ftr-332	3938	3	was	be	AUX
ftr-332	3938	4	affirmed	affirm	VERB
ftr-332	3938	5	on	on	ADP
ftr-332	3938	6	appeal	appeal	NOUN
ftr-332	3938	7	.	.	PUNCT
ftr-332	3939	1	in	in	ADP
ftr-332	3939	2	the	the	DET
ftr-332	3939	3	instant	instant	ADJ
ftr-332	3939	4	tax	tax	NOUN
ftr-332	3939	5	court	court	NOUN
ftr-332	3939	6	proceeding	proceeding	NOUN
ftr-332	3939	7	,	,	PUNCT
ftr-332	3939	8	the	the	DET
ftr-332	3939	9	taxpayer	taxpayer	NOUN
ftr-332	3939	10	sought	seek	VERB
ftr-332	3939	11	§	§	PROPN
ftr-332	3939	12	6015(f	6015(f	NUM
ftr-332	3939	13	)	)	PUNCT
ftr-332	3939	14	relief	relief	NOUN
ftr-332	3939	15	for	for	ADP
ftr-332	3939	16	the	the	DET
ftr-332	3939	17	same	same	ADJ
ftr-332	3939	18	years	year	NOUN
ftr-332	3939	19	,	,	PUNCT
ftr-332	3939	20	claiming	claim	VERB
ftr-332	3939	21	that	that	SCONJ
ftr-332	3939	22	because	because	SCONJ
ftr-332	3939	23	lantz	lantz	PROPN
ftr-332	3939	24	invalidated	invalidate	VERB
ftr-332	3939	25	the	the	DET
ftr-332	3939	26	two	two	NUM
ftr-332	3939	27	-	-	PUNCT
ftr-332	3939	28	year	year	NOUN
ftr-332	3939	29	deadline	deadline	NOUN
ftr-332	3939	30	for	for	ADP
ftr-332	3939	31	seeking	seek	VERB
ftr-332	3939	32	equitable	equitable	ADJ
ftr-332	3939	33	relief	relief	NOUN
ftr-332	3939	34	from	from	ADP
ftr-332	3939	35	joint	joint	ADJ
ftr-332	3939	36	and	and	CCONJ
ftr-332	3939	37	several	several	ADJ
ftr-332	3939	38	liability	liability	NOUN
ftr-332	3939	39	under	under	ADP
ftr-332	3939	40	§	§	PROPN
ftr-332	3939	41	6015(f	6015(f	NUM
ftr-332	3939	42	)	)	PUNCT
ftr-332	3939	43	imposed	impose	VERB
ftr-332	3939	44	by	by	ADP
ftr-332	3939	45	reg	reg	NOUN
ftr-332	3939	46	.	.	PUNCT
ftr-332	3940	1	§	§	PROPN
ftr-332	3940	2	1.6015	1.6015	NUM
ftr-332	3940	3	-	-	SYM
ftr-332	3940	4	5(b)(1	5(b)(1	NUM
ftr-332	3940	5	)	)	PUNCT
ftr-332	3940	6	changed	change	VERB
ftr-332	3940	7	the	the	DET
ftr-332	3940	8	law	law	NOUN
ftr-332	3940	9	,	,	PUNCT
ftr-332	3940	10	her	her	PRON
ftr-332	3940	11	claim	claim	NOUN
ftr-332	3940	12	was	be	AUX
ftr-332	3940	13	not	not	PART
ftr-332	3940	14	barred	bar	VERB
ftr-332	3940	15	.	.	PUNCT
ftr-332	3941	1	the	the	DET
ftr-332	3941	2	tax	tax	NOUN
ftr-332	3941	3	court	court	NOUN
ftr-332	3941	4	(	(	PUNCT
ftr-332	3941	5	judge	judge	PROPN
ftr-332	3941	6	gustafson	gustafson	PROPN
ftr-332	3941	7	)	)	PUNCT
ftr-332	3941	8	held	hold	VERB
ftr-332	3941	9	that	that	SCONJ
ftr-332	3941	10	res	re	NOUN
ftr-332	3941	11	judicata	judicata	NOUN
ftr-332	3941	12	barred	bar	VERB
ftr-332	3941	13	the	the	DET
ftr-332	3941	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3941	15	claim	claim	NOUN
ftr-332	3941	16	;	;	PUNCT
ftr-332	3941	17	her	her	PRON
ftr-332	3941	18	claim	claim	NOUN
ftr-332	3941	19	for	for	ADP
ftr-332	3941	20	relief	relief	NOUN
ftr-332	3941	21	was	be	AUX
ftr-332	3941	22	an	an	DET
ftr-332	3941	23	issue	issue	NOUN
ftr-332	3941	24	in	in	ADP
ftr-332	3941	25	the	the	DET
ftr-332	3941	26	prior	prior	ADJ
ftr-332	3941	27	litigation	litigation	NOUN
ftr-332	3941	28	,	,	PUNCT
ftr-332	3941	29	even	even	ADV
ftr-332	3941	30	though	though	SCONJ
ftr-332	3941	31	the	the	DET
ftr-332	3941	32	merits	merit	NOUN
ftr-332	3941	33	were	be	AUX
ftr-332	3941	34	not	not	PART
ftr-332	3941	35	reached	reach	VERB
ftr-332	3941	36	,	,	PUNCT
ftr-332	3941	37	and	and	CCONJ
ftr-332	3941	38	she	she	PRON
ftr-332	3941	39	meaningfully	meaningfully	ADV
ftr-332	3941	40	participated	participate	VERB
ftr-332	3941	41	.	.	PUNCT
ftr-332	3942	1	―[a	―[a	PROPN
ftr-332	3942	2	]	]	PUNCT
ftr-332	3942	3	change	change	NOUN
ftr-332	3942	4	in	in	ADP
ftr-332	3942	5	the	the	DET
ftr-332	3942	6	law	law	NOUN
ftr-332	3942	7	after	after	SCONJ
ftr-332	3942	8	a	a	DET
ftr-332	3942	9	matter	matter	NOUN
ftr-332	3942	10	has	have	AUX
ftr-332	3942	11	been	be	AUX
ftr-332	3942	12	litigated	litigate	VERB
ftr-332	3942	13	does	do	AUX
ftr-332	3942	14	not	not	PART
ftr-332	3942	15	change	change	VERB
ftr-332	3942	16	the	the	DET
ftr-332	3942	17	claimpreclusive	claimpreclusive	ADJ
ftr-332	3942	18	effect	effect	NOUN
ftr-332	3942	19	of	of	ADP
ftr-332	3942	20	the	the	DET
ftr-332	3942	21	earlier	early	ADJ
ftr-332	3942	22	decision.‖	decision.‖	VERB
ftr-332	3942	23	h.	h.	PROPN
ftr-332	3942	24	another	another	DET
ftr-332	3942	25	taxpayer	taxpayer	NOUN
ftr-332	3942	26	loss	loss	NOUN
ftr-332	3942	27	.	.	PUNCT
ftr-332	3943	1	jones	jones	PROPN
ftr-332	3943	2	v.	v.	PROPN
ftr-332	3943	3	commissioner	commissioner	PROPN
ftr-332	3943	4	,	,	PUNCT
ftr-332	3943	5	642	642	NUM
ftr-332	3943	6	f.3d	f.3d	NUM
ftr-332	3943	7	459	459	NUM
ftr-332	3943	8	(	(	PUNCT
ftr-332	3943	9	4th	4th	ADJ
ftr-332	3943	10	cir	cir	NOUN
ftr-332	3943	11	.	.	PUNCT
ftr-332	3943	12	6/13/11	6/13/11	NUM
ftr-332	3943	13	)	)	PUNCT
ftr-332	3943	14	.	.	PUNCT
ftr-332	3943	15	holds	hold	VERB
ftr-332	3943	16	that	that	DET
ftr-332	3943	17	reg	reg	NOUN
ftr-332	3943	18	.	.	PUNCT
ftr-332	3944	1	§	§	PROPN
ftr-332	3944	2	1.60155(b)(1	1.60155(b)(1	NUM
ftr-332	3944	3	)	)	PUNCT
ftr-332	3944	4	,	,	PUNCT
ftr-332	3944	5	which	which	PRON
ftr-332	3944	6	mandates	mandate	VERB
ftr-332	3944	7	a	a	DET
ftr-332	3944	8	two	two	NUM
ftr-332	3944	9	-	-	PUNCT
ftr-332	3944	10	year	year	NOUN
ftr-332	3944	11	limitations	limitation	NOUN
ftr-332	3944	12	period	period	NOUN
ftr-332	3944	13	for	for	ADP
ftr-332	3944	14	persons	person	NOUN
ftr-332	3944	15	seeking	seek	VERB
ftr-332	3944	16	equitable	equitable	ADJ
ftr-332	3944	17	innocent	innocent	ADJ
ftr-332	3944	18	spouse	spouse	NOUN
ftr-332	3944	19	relief	relief	NOUN
ftr-332	3944	20	under	under	ADP
ftr-332	3944	21	§	§	PROPN
ftr-332	3944	22	6015(f	6015(f	NUM
ftr-332	3944	23	)	)	PUNCT
ftr-332	3944	24	,	,	PUNCT
ftr-332	3944	25	is	be	AUX
ftr-332	3944	26	valid	valid	ADJ
ftr-332	3944	27	.	.	PUNCT
ftr-332	3945	1	judge	judge	PROPN
ftr-332	3945	2	niemeyer	niemeyer	PROPN
ftr-332	3945	3	used	use	VERB
ftr-332	3945	4	a	a	DET
ftr-332	3945	5	chevron	chevron	NOUN
ftr-332	3945	6	analysis	analysis	NOUN
ftr-332	3945	7	to	to	PART
ftr-332	3945	8	follow	follow	VERB
ftr-332	3945	9	the	the	DET
ftr-332	3945	10	seventh	seventh	ADJ
ftr-332	3945	11	and	and	CCONJ
ftr-332	3945	12	third	third	ADJ
ftr-332	3945	13	circuit	circuit	NOUN
ftr-332	3945	14	precedents	precedent	NOUN
ftr-332	3945	15	in	in	ADP
ftr-332	3945	16	lantz	lantz	PROPN
ftr-332	3945	17	ii	ii	PROPN
ftr-332	3945	18	and	and	CCONJ
ftr-332	3945	19	mannella	mannella	PROPN
ftr-332	3945	20	.	.	PUNCT
ftr-332	3946	1	i.	i.	PROPN
ftr-332	3946	2	and	and	CCONJ
ftr-332	3946	3	the	the	DET
ftr-332	3946	4	irs	irs	PROPN
ftr-332	3946	5	demonstrates	demonstrate	VERB
ftr-332	3946	6	that	that	SCONJ
ftr-332	3946	7	it	it	PRON
ftr-332	3946	8	has	have	VERB
ftr-332	3946	9	a	a	DET
ftr-332	3946	10	heart	heart	NOUN
ftr-332	3946	11	by	by	ADP
ftr-332	3946	12	throwing	throw	VERB
ftr-332	3946	13	in	in	ADP
ftr-332	3946	14	the	the	DET
ftr-332	3946	15	towel	towel	NOUN
ftr-332	3946	16	even	even	ADV
ftr-332	3946	17	though	though	SCONJ
ftr-332	3946	18	it	it	PRON
ftr-332	3946	19	was	be	AUX
ftr-332	3946	20	consistently	consistently	ADV
ftr-332	3946	21	winning	win	VERB
ftr-332	3946	22	in	in	ADP
ftr-332	3946	23	the	the	DET
ftr-332	3946	24	courts	court	NOUN
ftr-332	3946	25	of	of	ADP
ftr-332	3946	26	appeals	appeal	NOUN
ftr-332	3946	27	.	.	PUNCT
ftr-332	3947	1	notice	notice	VERB
ftr-332	3947	2	2011	2011	NUM
ftr-332	3947	3	-	-	SYM
ftr-332	3947	4	70	70	NUM
ftr-332	3947	5	,	,	PUNCT
ftr-332	3947	6	2011	2011	NUM
ftr-332	3947	7	-	-	SYM
ftr-332	3947	8	32	32	NUM
ftr-332	3947	9	i.r.b	i.r.b	NOUN
ftr-332	3947	10	.	.	PUNCT
ftr-332	3947	11	135	135	NUM
ftr-332	3947	12	(	(	PUNCT
ftr-332	3947	13	7/25/11	7/25/11	NUM
ftr-332	3947	14	)	)	PUNCT
ftr-332	3947	15	.	.	PUNCT
ftr-332	3948	1	the	the	DET
ftr-332	3948	2	irs	irs	PROPN
ftr-332	3948	3	announced	announce	VERB
ftr-332	3948	4	that	that	SCONJ
ftr-332	3948	5	it	it	PRON
ftr-332	3948	6	will	will	AUX
ftr-332	3948	7	no	no	ADV
ftr-332	3948	8	longer	long	ADV
ftr-332	3948	9	enforce	enforce	VERB
ftr-332	3948	10	reg	reg	NOUN
ftr-332	3948	11	.	.	PUNCT
ftr-332	3949	1	§	§	PROPN
ftr-332	3949	2	1.6015	1.6015	NUM
ftr-332	3949	3	-	-	PUNCT
ftr-332	3949	4	5(b)(1	5(b)(1	NUM
ftr-332	3949	5	)	)	PUNCT
ftr-332	3949	6	limiting	limit	VERB
ftr-332	3949	7	to	to	ADP
ftr-332	3949	8	two	two	NUM
ftr-332	3949	9	years	year	NOUN
ftr-332	3949	10	after	after	ADP
ftr-332	3949	11	the	the	DET
ftr-332	3949	12	date	date	NOUN
ftr-332	3949	13	of	of	ADP
ftr-332	3949	14	the	the	DET
ftr-332	3949	15	irs‘s	irs‘s	NOUN
ftr-332	3949	16	first	first	ADJ
ftr-332	3949	17	collection	collection	NOUN
ftr-332	3949	18	activity	activity	NOUN
ftr-332	3949	19	the	the	DET
ftr-332	3949	20	period	period	NOUN
ftr-332	3949	21	in	in	ADP
ftr-332	3949	22	which	which	PRON
ftr-332	3949	23	it	it	PRON
ftr-332	3949	24	would	would	AUX
ftr-332	3949	25	consider	consider	VERB
ftr-332	3949	26	requests	request	NOUN
ftr-332	3949	27	for	for	ADP
ftr-332	3949	28	equitable	equitable	ADJ
ftr-332	3949	29	relief	relief	NOUN
ftr-332	3949	30	under	under	ADP
ftr-332	3949	31	§	§	PROPN
ftr-332	3949	32	6015(f	6015(f	NUM
ftr-332	3949	33	)	)	PUNCT
ftr-332	3949	34	.	.	PUNCT
ftr-332	3950	1	under	under	ADP
ftr-332	3950	2	the	the	DET
ftr-332	3950	3	new	new	ADJ
ftr-332	3950	4	procedures	procedure	NOUN
ftr-332	3950	5	,	,	PUNCT
ftr-332	3950	6	the	the	DET
ftr-332	3950	7	irs	irs	PROPN
ftr-332	3950	8	will	will	AUX
ftr-332	3950	9	consider	consider	VERB
ftr-332	3950	10	requests	request	NOUN
ftr-332	3950	11	for	for	ADP
ftr-332	3950	12	relief	relief	NOUN
ftr-332	3950	13	under	under	ADP
ftr-332	3950	14	§	§	PROPN
ftr-332	3950	15	6015(f	6015(f	NUM
ftr-332	3950	16	)	)	PUNCT
ftr-332	3950	17	as	as	ADV
ftr-332	3950	18	long	long	ADV
ftr-332	3950	19	as	as	ADP
ftr-332	3950	20	the	the	DET
ftr-332	3950	21	period	period	NOUN
ftr-332	3950	22	of	of	ADP
ftr-332	3950	23	limitation	limitation	NOUN
ftr-332	3950	24	on	on	ADP
ftr-332	3950	25	collection	collection	NOUN
ftr-332	3950	26	of	of	ADP
ftr-332	3950	27	2012	2012	NUM
ftr-332	3950	28	]	]	PUNCT
ftr-332	3950	29	recent	recent	ADJ
ftr-332	3950	30	developments	development	NOUN
ftr-332	3950	31	in	in	ADP
ftr-332	3950	32	federal	federal	ADJ
ftr-332	3950	33	income	income	NOUN
ftr-332	3950	34	taxation	taxation	NOUN
ftr-332	3950	35	377	377	NUM
ftr-332	3950	36	taxes	taxis	NOUN
ftr-332	3950	37	provided	provide	VERB
ftr-332	3950	38	by	by	ADP
ftr-332	3950	39	§	§	PROPN
ftr-332	3950	40	6502	6502	NUM
ftr-332	3950	41	remains	remain	VERB
ftr-332	3950	42	open	open	ADJ
ftr-332	3950	43	for	for	ADP
ftr-332	3950	44	the	the	DET
ftr-332	3950	45	tax	tax	NOUN
ftr-332	3950	46	years	year	NOUN
ftr-332	3950	47	at	at	ADP
ftr-332	3950	48	issue	issue	NOUN
ftr-332	3950	49	,	,	PUNCT
ftr-332	3950	50	and	and	CCONJ
ftr-332	3950	51	if	if	SCONJ
ftr-332	3950	52	the	the	DET
ftr-332	3950	53	relief	relief	NOUN
ftr-332	3950	54	sought	seek	VERB
ftr-332	3950	55	involves	involve	VERB
ftr-332	3950	56	a	a	DET
ftr-332	3950	57	refund	refund	NOUN
ftr-332	3950	58	of	of	ADP
ftr-332	3950	59	tax	tax	NOUN
ftr-332	3950	60	,	,	PUNCT
ftr-332	3950	61	the	the	DET
ftr-332	3950	62	period	period	NOUN
ftr-332	3950	63	of	of	ADP
ftr-332	3950	64	limitation	limitation	NOUN
ftr-332	3950	65	on	on	ADP
ftr-332	3950	66	credits	credit	NOUN
ftr-332	3950	67	or	or	CCONJ
ftr-332	3950	68	refunds	refund	NOUN
ftr-332	3950	69	provided	provide	VERB
ftr-332	3950	70	in	in	ADP
ftr-332	3950	71	§	§	PROPN
ftr-332	3950	72	6511	6511	NUM
ftr-332	3950	73	will	will	AUX
ftr-332	3950	74	govern	govern	VERB
ftr-332	3950	75	whether	whether	SCONJ
ftr-332	3950	76	the	the	DET
ftr-332	3950	77	irs	irs	PROPN
ftr-332	3950	78	will	will	AUX
ftr-332	3950	79	consider	consider	VERB
ftr-332	3950	80	the	the	DET
ftr-332	3950	81	request	request	NOUN
ftr-332	3950	82	for	for	ADP
ftr-332	3950	83	relief	relief	NOUN
ftr-332	3950	84	for	for	ADP
ftr-332	3950	85	purposes	purpose	NOUN
ftr-332	3950	86	of	of	ADP
ftr-332	3950	87	determining	determine	VERB
ftr-332	3950	88	whether	whether	SCONJ
ftr-332	3950	89	a	a	DET
ftr-332	3950	90	credit	credit	NOUN
ftr-332	3950	91	or	or	CCONJ
ftr-332	3950	92	refund	refund	NOUN
ftr-332	3950	93	may	may	AUX
ftr-332	3950	94	be	be	AUX
ftr-332	3950	95	available	available	ADJ
ftr-332	3950	96	.	.	PUNCT
ftr-332	3951	1	the	the	DET
ftr-332	3951	2	relief	relief	NOUN
ftr-332	3951	3	from	from	ADP
ftr-332	3951	4	the	the	DET
ftr-332	3951	5	truncated	truncated	ADJ
ftr-332	3951	6	period	period	NOUN
ftr-332	3951	7	of	of	ADP
ftr-332	3951	8	limitations	limitation	NOUN
ftr-332	3951	9	is	be	AUX
ftr-332	3951	10	retroactive	retroactive	ADJ
ftr-332	3951	11	.	.	PUNCT
ftr-332	3952	1	for	for	ADP
ftr-332	3952	2	requests	request	NOUN
ftr-332	3952	3	for	for	ADP
ftr-332	3952	4	§	§	PROPN
ftr-332	3952	5	6015(f	6015(f	PROPN
ftr-332	3952	6	)	)	PUNCT
ftr-332	3952	7	that	that	PRON
ftr-332	3952	8	have	have	AUX
ftr-332	3952	9	already	already	ADV
ftr-332	3952	10	been	be	AUX
ftr-332	3952	11	submitted	submit	VERB
ftr-332	3952	12	and	and	CCONJ
ftr-332	3952	13	are	be	AUX
ftr-332	3952	14	under	under	ADP
ftr-332	3952	15	consideration	consideration	NOUN
ftr-332	3952	16	,	,	PUNCT
ftr-332	3952	17	the	the	DET
ftr-332	3952	18	irs	irs	PROPN
ftr-332	3952	19	will	will	AUX
ftr-332	3952	20	consider	consider	VERB
ftr-332	3952	21	the	the	DET
ftr-332	3952	22	request	request	NOUN
ftr-332	3952	23	for	for	ADP
ftr-332	3952	24	equitable	equitable	ADJ
ftr-332	3952	25	relief	relief	NOUN
ftr-332	3952	26	even	even	ADV
ftr-332	3952	27	if	if	SCONJ
ftr-332	3952	28	the	the	DET
ftr-332	3952	29	request	request	NOUN
ftr-332	3952	30	was	be	AUX
ftr-332	3952	31	submitted	submit	VERB
ftr-332	3952	32	more	more	ADJ
ftr-332	3952	33	than	than	ADP
ftr-332	3952	34	two	two	NUM
ftr-332	3952	35	years	year	NOUN
ftr-332	3952	36	after	after	SCONJ
ftr-332	3952	37	the	the	DET
ftr-332	3952	38	first	first	ADJ
ftr-332	3952	39	collection	collection	NOUN
ftr-332	3952	40	activity	activity	NOUN
ftr-332	3952	41	was	be	AUX
ftr-332	3952	42	taken	take	VERB
ftr-332	3952	43	if	if	SCONJ
ftr-332	3952	44	the	the	DET
ftr-332	3952	45	applicable	applicable	ADJ
ftr-332	3952	46	period	period	NOUN
ftr-332	3952	47	of	of	ADP
ftr-332	3952	48	limitation	limitation	NOUN
ftr-332	3952	49	under	under	ADP
ftr-332	3952	50	§	§	PROPN
ftr-332	3952	51	6502	6502	NUM
ftr-332	3952	52	or	or	CCONJ
ftr-332	3952	53	§	§	PROPN
ftr-332	3952	54	6511	6511	NUM
ftr-332	3952	55	was	be	AUX
ftr-332	3952	56	open	open	ADJ
ftr-332	3952	57	when	when	SCONJ
ftr-332	3952	58	the	the	DET
ftr-332	3952	59	request	request	NOUN
ftr-332	3952	60	for	for	ADP
ftr-332	3952	61	equitable	equitable	ADJ
ftr-332	3952	62	relief	relief	NOUN
ftr-332	3952	63	was	be	AUX
ftr-332	3952	64	filed	file	VERB
ftr-332	3952	65	.	.	PUNCT
ftr-332	3953	1	individuals	individual	NOUN
ftr-332	3953	2	whose	whose	DET
ftr-332	3953	3	requests	request	NOUN
ftr-332	3953	4	for	for	ADP
ftr-332	3953	5	equitable	equitable	ADJ
ftr-332	3953	6	relief	relief	NOUN
ftr-332	3953	7	under	under	ADP
ftr-332	3953	8	§	§	PROPN
ftr-332	3953	9	6015(f	6015(f	NUM
ftr-332	3953	10	)	)	PUNCT
ftr-332	3953	11	were	be	AUX
ftr-332	3953	12	denied	deny	VERB
ftr-332	3953	13	by	by	ADP
ftr-332	3953	14	the	the	DET
ftr-332	3953	15	irs	irs	PROPN
ftr-332	3953	16	solely	solely	ADV
ftr-332	3953	17	for	for	ADP
ftr-332	3953	18	untimeliness	untimeliness	NOUN
ftr-332	3953	19	and	and	CCONJ
ftr-332	3953	20	were	be	AUX
ftr-332	3953	21	not	not	PART
ftr-332	3953	22	litigated	litigate	VERB
ftr-332	3953	23	may	may	AUX
ftr-332	3953	24	reapply	reapply	VERB
ftr-332	3953	25	for	for	ADP
ftr-332	3953	26	§	§	PROPN
ftr-332	3953	27	6015(f	6015(f	NUM
ftr-332	3953	28	)	)	PUNCT
ftr-332	3953	29	relief	relief	NOUN
ftr-332	3953	30	,	,	PUNCT
ftr-332	3953	31	and	and	CCONJ
ftr-332	3953	32	the	the	DET
ftr-332	3953	33	original	original	ADJ
ftr-332	3953	34	form	form	NOUN
ftr-332	3953	35	8857	8857	NUM
ftr-332	3953	36	will	will	AUX
ftr-332	3953	37	be	be	AUX
ftr-332	3953	38	treated	treat	VERB
ftr-332	3953	39	as	as	ADP
ftr-332	3953	40	a	a	DET
ftr-332	3953	41	claim	claim	NOUN
ftr-332	3953	42	for	for	ADP
ftr-332	3953	43	refund	refund	NOUN
ftr-332	3953	44	for	for	ADP
ftr-332	3953	45	purposes	purpose	NOUN
ftr-332	3953	46	of	of	ADP
ftr-332	3953	47	the	the	DET
ftr-332	3953	48	period	period	NOUN
ftr-332	3953	49	of	of	ADP
ftr-332	3953	50	limitation	limitation	NOUN
ftr-332	3953	51	on	on	ADP
ftr-332	3953	52	refunds	refund	NOUN
ftr-332	3953	53	.	.	PUNCT
ftr-332	3954	1	for	for	ADP
ftr-332	3954	2	case	case	NOUN
ftr-332	3954	3	in	in	ADP
ftr-332	3954	4	litigation	litigation	NOUN
ftr-332	3954	5	,	,	PUNCT
ftr-332	3954	6	the	the	DET
ftr-332	3954	7	irs	irs	PROPN
ftr-332	3954	8	will	will	AUX
ftr-332	3954	9	concede	concede	VERB
ftr-332	3954	10	the	the	DET
ftr-332	3954	11	timeliness	timeliness	NOUN
ftr-332	3954	12	issue	issue	NOUN
ftr-332	3954	13	consistent	consistent	ADJ
ftr-332	3954	14	with	with	ADP
ftr-332	3954	15	the	the	DET
ftr-332	3954	16	position	position	NOUN
ftr-332	3954	17	announced	announce	VERB
ftr-332	3954	18	in	in	ADP
ftr-332	3954	19	the	the	DET
ftr-332	3954	20	notice	notice	NOUN
ftr-332	3954	21	.	.	PUNCT
ftr-332	3955	1	for	for	ADP
ftr-332	3955	2	cases	case	NOUN
ftr-332	3955	3	that	that	PRON
ftr-332	3955	4	were	be	AUX
ftr-332	3955	5	litigated	litigate	VERB
ftr-332	3955	6	and	and	CCONJ
ftr-332	3955	7	in	in	ADP
ftr-332	3955	8	which	which	PRON
ftr-332	3955	9	(	(	PUNCT
ftr-332	3955	10	1	1	X
ftr-332	3955	11	)	)	PUNCT
ftr-332	3955	12	the	the	DET
ftr-332	3955	13	validity	validity	NOUN
ftr-332	3955	14	of	of	ADP
ftr-332	3955	15	the	the	DET
ftr-332	3955	16	two	two	NUM
ftr-332	3955	17	-	-	PUNCT
ftr-332	3955	18	year	year	NOUN
ftr-332	3955	19	deadline	deadline	NOUN
ftr-332	3955	20	to	to	PART
ftr-332	3955	21	request	request	VERB
ftr-332	3955	22	equitable	equitable	ADJ
ftr-332	3955	23	relief	relief	NOUN
ftr-332	3955	24	was	be	AUX
ftr-332	3955	25	at	at	ADP
ftr-332	3955	26	issue	issue	NOUN
ftr-332	3955	27	,	,	PUNCT
ftr-332	3955	28	(	(	PUNCT
ftr-332	3955	29	2	2	X
ftr-332	3955	30	)	)	PUNCT
ftr-332	3955	31	the	the	DET
ftr-332	3955	32	decision	decision	NOUN
ftr-332	3955	33	in	in	ADP
ftr-332	3955	34	the	the	DET
ftr-332	3955	35	case	case	NOUN
ftr-332	3955	36	is	be	AUX
ftr-332	3955	37	final	final	ADJ
ftr-332	3955	38	,	,	PUNCT
ftr-332	3955	39	and	and	CCONJ
ftr-332	3955	40	(	(	PUNCT
ftr-332	3955	41	3	3	X
ftr-332	3955	42	)	)	PUNCT
ftr-332	3955	43	the	the	DET
ftr-332	3955	44	irs	irs	PROPN
ftr-332	3955	45	stipulated	stipulate	VERB
ftr-332	3955	46	in	in	ADP
ftr-332	3955	47	the	the	DET
ftr-332	3955	48	court	court	NOUN
ftr-332	3955	49	proceeding	proceeding	NOUN
ftr-332	3955	50	that	that	SCONJ
ftr-332	3955	51	the	the	DET
ftr-332	3955	52	individual‘s	individual‘s	NOUN
ftr-332	3955	53	request	request	NOUN
ftr-332	3955	54	for	for	ADP
ftr-332	3955	55	equitable	equitable	ADJ
ftr-332	3955	56	relief	relief	NOUN
ftr-332	3955	57	would	would	AUX
ftr-332	3955	58	have	have	AUX
ftr-332	3955	59	been	be	AUX
ftr-332	3955	60	granted	grant	VERB
ftr-332	3955	61	if	if	SCONJ
ftr-332	3955	62	the	the	DET
ftr-332	3955	63	request	request	NOUN
ftr-332	3955	64	had	have	AUX
ftr-332	3955	65	been	be	AUX
ftr-332	3955	66	timely	timely	ADJ
ftr-332	3955	67	,	,	PUNCT
ftr-332	3955	68	the	the	DET
ftr-332	3955	69	irs	irs	PROPN
ftr-332	3955	70	will	will	AUX
ftr-332	3955	71	not	not	PART
ftr-332	3955	72	seek	seek	VERB
ftr-332	3955	73	to	to	PART
ftr-332	3955	74	collect	collect	VERB
ftr-332	3955	75	from	from	ADP
ftr-332	3955	76	the	the	DET
ftr-332	3955	77	individual	individual	NOUN
ftr-332	3955	78	any	any	DET
ftr-332	3955	79	portion	portion	NOUN
ftr-332	3955	80	of	of	ADP
ftr-332	3955	81	the	the	DET
ftr-332	3955	82	underlying	underlie	VERB
ftr-332	3955	83	liability	liability	NOUN
ftr-332	3955	84	for	for	ADP
ftr-332	3955	85	which	which	PRON
ftr-332	3955	86	equitable	equitable	ADJ
ftr-332	3955	87	relief	relief	NOUN
ftr-332	3955	88	would	would	AUX
ftr-332	3955	89	have	have	AUX
ftr-332	3955	90	been	be	AUX
ftr-332	3955	91	granted	grant	VERB
ftr-332	3955	92	.	.	PUNCT
ftr-332	3956	1	j.	j.	PROPN
ftr-332	3956	2	the	the	DET
ftr-332	3956	3	irs	irs	PROPN
ftr-332	3956	4	is	be	AUX
ftr-332	3956	5	attempting	attempt	VERB
ftr-332	3956	6	to	to	PART
ftr-332	3956	7	be	be	AUX
ftr-332	3956	8	more	more	ADV
ftr-332	3956	9	equitable	equitable	ADJ
ftr-332	3956	10	in	in	ADP
ftr-332	3956	11	granting	grant	VERB
ftr-332	3956	12	innocent	innocent	ADJ
ftr-332	3956	13	spouse	spouse	NOUN
ftr-332	3956	14	relief	relief	NOUN
ftr-332	3956	15	.	.	PUNCT
ftr-332	3957	1	notice	notice	VERB
ftr-332	3957	2	2012	2012	NUM
ftr-332	3957	3	-	-	SYM
ftr-332	3957	4	8	8	NUM
ftr-332	3957	5	,	,	PUNCT
ftr-332	3957	6	2012	2012	NUM
ftr-332	3957	7	-	-	SYM
ftr-332	3957	8	4	4	NUM
ftr-332	3957	9	i.r.b	i.r.b	NOUN
ftr-332	3957	10	.	.	PUNCT
ftr-332	3958	1	309	309	NUM
ftr-332	3958	2	(	(	PUNCT
ftr-332	3958	3	1/6/12	1/6/12	NUM
ftr-332	3958	4	)	)	PUNCT
ftr-332	3958	5	.	.	PUNCT
ftr-332	3959	1	this	this	DET
ftr-332	3959	2	notice	notice	NOUN
ftr-332	3959	3	provides	provide	VERB
ftr-332	3959	4	a	a	DET
ftr-332	3959	5	proposed	propose	VERB
ftr-332	3959	6	revenue	revenue	NOUN
ftr-332	3959	7	procedure	procedure	NOUN
ftr-332	3959	8	that	that	PRON
ftr-332	3959	9	will	will	AUX
ftr-332	3959	10	supersede	supersede	VERB
ftr-332	3959	11	rev	rev	PROPN
ftr-332	3959	12	.	.	PROPN
ftr-332	3959	13	proc	proc	PROPN
ftr-332	3959	14	.	.	PUNCT
ftr-332	3960	1	2003	2003	NUM
ftr-332	3960	2	-	-	SYM
ftr-332	3960	3	61	61	NUM
ftr-332	3960	4	,	,	PUNCT
ftr-332	3960	5	2003	2003	NUM
ftr-332	3960	6	-	-	SYM
ftr-332	3960	7	2	2	NUM
ftr-332	3960	8	c.b	c.b	PROPN
ftr-332	3960	9	.	.	PROPN
ftr-332	3960	10	296	296	NUM
ftr-332	3960	11	,	,	PUNCT
ftr-332	3960	12	which	which	PRON
ftr-332	3960	13	provides	provide	VERB
ftr-332	3960	14	guidance	guidance	NOUN
ftr-332	3960	15	regarding	regard	VERB
ftr-332	3960	16	§	§	PROPN
ftr-332	3960	17	6015(f	6015(f	NUM
ftr-332	3960	18	)	)	PUNCT
ftr-332	3960	19	relief	relief	NOUN
ftr-332	3960	20	from	from	ADP
ftr-332	3960	21	joint	joint	ADJ
ftr-332	3960	22	and	and	CCONJ
ftr-332	3960	23	several	several	ADJ
ftr-332	3960	24	liability	liability	NOUN
ftr-332	3960	25	.	.	PUNCT
ftr-332	3961	1	the	the	DET
ftr-332	3961	2	factors	factor	NOUN
ftr-332	3961	3	used	use	VERB
ftr-332	3961	4	in	in	ADP
ftr-332	3961	5	making	make	VERB
ftr-332	3961	6	§	§	PROPN
ftr-332	3961	7	6015(f	6015(f	NUM
ftr-332	3961	8	)	)	PUNCT
ftr-332	3961	9	innocent	innocent	ADJ
ftr-332	3961	10	spouse	spouse	NOUN
ftr-332	3961	11	relief	relief	NOUN
ftr-332	3961	12	determinations	determination	NOUN
ftr-332	3961	13	will	will	AUX
ftr-332	3961	14	be	be	AUX
ftr-332	3961	15	revised	revise	VERB
ftr-332	3961	16	―to	―to	NOUN
ftr-332	3961	17	ensure	ensure	VERB
ftr-332	3961	18	that	that	SCONJ
ftr-332	3961	19	requests	request	NOUN
ftr-332	3961	20	for	for	ADP
ftr-332	3961	21	innocent	innocent	ADJ
ftr-332	3961	22	spouse	spouse	NOUN
ftr-332	3961	23	relief	relief	NOUN
ftr-332	3961	24	are	be	AUX
ftr-332	3961	25	granted	grant	VERB
ftr-332	3961	26	under	under	ADP
ftr-332	3961	27	section	section	NOUN
ftr-332	3961	28	6015(f	6015(f	NUM
ftr-332	3961	29	)	)	PUNCT
ftr-332	3961	30	when	when	SCONJ
ftr-332	3961	31	the	the	DET
ftr-332	3961	32	facts	fact	NOUN
ftr-332	3961	33	and	and	CCONJ
ftr-332	3961	34	circumstances	circumstance	NOUN
ftr-332	3961	35	warrant	warrant	VERB
ftr-332	3961	36	and	and	CCONJ
ftr-332	3961	37	that	that	SCONJ
ftr-332	3961	38	,	,	PUNCT
ftr-332	3961	39	when	when	SCONJ
ftr-332	3961	40	appropriate	appropriate	ADJ
ftr-332	3961	41	,	,	PUNCT
ftr-332	3961	42	requests	request	NOUN
ftr-332	3961	43	are	be	AUX
ftr-332	3961	44	granted	grant	VERB
ftr-332	3961	45	in	in	ADP
ftr-332	3961	46	the	the	DET
ftr-332	3961	47	initial	initial	ADJ
ftr-332	3961	48	stage	stage	NOUN
ftr-332	3961	49	of	of	ADP
ftr-332	3961	50	the	the	DET
ftr-332	3961	51	administrative	administrative	ADJ
ftr-332	3961	52	process.‖	process.‖	NOUN
ftr-332	3961	53	the	the	DET
ftr-332	3961	54	revenue	revenue	NOUN
ftr-332	3961	55	procedure	procedure	NOUN
ftr-332	3961	56	expands	expand	VERB
ftr-332	3961	57	how	how	SCONJ
ftr-332	3961	58	the	the	DET
ftr-332	3961	59	irs	irs	PROPN
ftr-332	3961	60	will	will	AUX
ftr-332	3961	61	take	take	VERB
ftr-332	3961	62	into	into	ADP
ftr-332	3961	63	account	account	NOUN
ftr-332	3961	64	abuse	abuse	NOUN
ftr-332	3961	65	and	and	CCONJ
ftr-332	3961	66	financial	financial	ADJ
ftr-332	3961	67	control	control	NOUN
ftr-332	3961	68	by	by	ADP
ftr-332	3961	69	the	the	DET
ftr-332	3961	70	nonrequesting	nonrequesting	NOUN
ftr-332	3961	71	spouse	spouse	NOUN
ftr-332	3961	72	in	in	ADP
ftr-332	3961	73	determining	determine	VERB
ftr-332	3961	74	whether	whether	SCONJ
ftr-332	3961	75	equitable	equitable	ADJ
ftr-332	3961	76	relief	relief	NOUN
ftr-332	3961	77	is	be	AUX
ftr-332	3961	78	warranted	warrant	VERB
ftr-332	3961	79	,	,	PUNCT
ftr-332	3961	80	because	because	SCONJ
ftr-332	3961	81	when	when	SCONJ
ftr-332	3961	82	a	a	DET
ftr-332	3961	83	requesting	request	VERB
ftr-332	3961	84	spouse	spouse	NOUN
ftr-332	3961	85	has	have	AUX
ftr-332	3961	86	been	be	AUX
ftr-332	3961	87	abused	abuse	VERB
ftr-332	3961	88	by	by	ADP
ftr-332	3961	89	the	the	DET
ftr-332	3961	90	nonrequesting	nonrequesting	NOUN
ftr-332	3961	91	spouse	spouse	NOUN
ftr-332	3961	92	,	,	PUNCT
ftr-332	3961	93	the	the	DET
ftr-332	3961	94	requesting	request	VERB
ftr-332	3961	95	spouse	spouse	NOUN
ftr-332	3961	96	may	may	AUX
ftr-332	3961	97	not	not	PART
ftr-332	3961	98	have	have	AUX
ftr-332	3961	99	been	be	AUX
ftr-332	3961	100	able	able	ADJ
ftr-332	3961	101	to	to	PART
ftr-332	3961	102	challenge	challenge	VERB
ftr-332	3961	103	the	the	DET
ftr-332	3961	104	treatment	treatment	NOUN
ftr-332	3961	105	of	of	ADP
ftr-332	3961	106	any	any	DET
ftr-332	3961	107	items	item	NOUN
ftr-332	3961	108	on	on	ADP
ftr-332	3961	109	the	the	DET
ftr-332	3961	110	joint	joint	ADJ
ftr-332	3961	111	return	return	NOUN
ftr-332	3961	112	,	,	PUNCT
ftr-332	3961	113	question	question	VERB
ftr-332	3961	114	the	the	DET
ftr-332	3961	115	payment	payment	NOUN
ftr-332	3961	116	of	of	ADP
ftr-332	3961	117	the	the	DET
ftr-332	3961	118	taxes	taxis	NOUN
ftr-332	3961	119	reported	report	VERB
ftr-332	3961	120	as	as	ADP
ftr-332	3961	121	due	due	ADJ
ftr-332	3961	122	on	on	ADP
ftr-332	3961	123	the	the	DET
ftr-332	3961	124	joint	joint	ADJ
ftr-332	3961	125	return	return	NOUN
ftr-332	3961	126	,	,	PUNCT
ftr-332	3961	127	or	or	CCONJ
ftr-332	3961	128	challenge	challenge	VERB
ftr-332	3961	129	the	the	DET
ftr-332	3961	130	nonrequesting	nonrequesting	NOUN
ftr-332	3961	131	spouse‘s	spouse‘s	NOUN
ftr-332	3961	132	assurance	assurance	NOUN
ftr-332	3961	133	regarding	regard	VERB
ftr-332	3961	134	the	the	DET
ftr-332	3961	135	payment	payment	NOUN
ftr-332	3961	136	of	of	ADP
ftr-332	3961	137	the	the	DET
ftr-332	3961	138	taxes	taxis	NOUN
ftr-332	3961	139	.	.	PUNCT
ftr-332	3962	1	furthermore	furthermore	ADV
ftr-332	3962	2	,	,	PUNCT
ftr-332	3962	3	a	a	DET
ftr-332	3962	4	lack	lack	NOUN
ftr-332	3962	5	of	of	ADP
ftr-332	3962	6	financial	financial	ADJ
ftr-332	3962	7	control	control	NOUN
ftr-332	3962	8	may	may	AUX
ftr-332	3962	9	have	have	VERB
ftr-332	3962	10	a	a	DET
ftr-332	3962	11	similar	similar	ADJ
ftr-332	3962	12	impact	impact	NOUN
ftr-332	3962	13	on	on	ADP
ftr-332	3962	14	the	the	DET
ftr-332	3962	15	requesting	requesting	NOUN
ftr-332	3962	16	spouse‘s	spouse‘s	NOUN
ftr-332	3962	17	ability	ability	NOUN
ftr-332	3962	18	to	to	PART
ftr-332	3962	19	satisfy	satisfy	VERB
ftr-332	3962	20	joint	joint	ADJ
ftr-332	3962	21	tax	tax	NOUN
ftr-332	3962	22	liabilities	liability	NOUN
ftr-332	3962	23	.	.	PUNCT
ftr-332	3963	1	thus	thus	ADV
ftr-332	3963	2	,	,	PUNCT
ftr-332	3963	3	the	the	DET
ftr-332	3963	4	proposed	propose	VERB
ftr-332	3963	5	revenue	revenue	NOUN
ftr-332	3963	6	procedure	procedure	NOUN
ftr-332	3963	7	provides	provide	VERB
ftr-332	3963	8	that	that	DET
ftr-332	3963	9	abuse	abuse	NOUN
ftr-332	3963	10	or	or	CCONJ
ftr-332	3963	11	lack	lack	NOUN
ftr-332	3963	12	of	of	ADP
ftr-332	3963	13	financial	financial	ADJ
ftr-332	3963	14	control	control	NOUN
ftr-332	3963	15	may	may	AUX
ftr-332	3963	16	mitigate	mitigate	VERB
ftr-332	3963	17	other	other	ADJ
ftr-332	3963	18	factors	factor	NOUN
ftr-332	3963	19	that	that	PRON
ftr-332	3963	20	might	might	AUX
ftr-332	3963	21	otherwise	otherwise	ADV
ftr-332	3963	22	weigh	weigh	VERB
ftr-332	3963	23	against	against	ADP
ftr-332	3963	24	granting	grant	VERB
ftr-332	3963	25	§	§	PROPN
ftr-332	3963	26	6015(f	6015(f	PRON
ftr-332	3963	27	)	)	PUNCT
ftr-332	3963	28	equitable	equitable	ADJ
ftr-332	3963	29	relief	relief	NOUN
ftr-332	3963	30	.	.	PUNCT
ftr-332	3964	1	the	the	DET
ftr-332	3964	2	proposed	propose	VERB
ftr-332	3964	3	revenue	revenue	NOUN
ftr-332	3964	4	procedure	procedure	NOUN
ftr-332	3964	5	also	also	ADV
ftr-332	3964	6	provides	provide	VERB
ftr-332	3964	7	for	for	ADP
ftr-332	3964	8	378	378	NUM
ftr-332	3964	9	florida	florida	PROPN
ftr-332	3964	10	tax	tax	NOUN
ftr-332	3964	11	review	review	NOUN
ftr-332	3965	1	[	[	X
ftr-332	3965	2	vol	vol	NOUN
ftr-332	3965	3	.	.	PUNCT
ftr-332	3966	1	12:5	12:5	NUM
ftr-332	3966	2	certain	certain	ADJ
ftr-332	3966	3	streamlined	streamlined	ADJ
ftr-332	3966	4	case	case	NOUN
ftr-332	3966	5	determinations	determination	NOUN
ftr-332	3966	6	;	;	PUNCT
ftr-332	3966	7	new	new	ADJ
ftr-332	3966	8	guidance	guidance	NOUN
ftr-332	3966	9	on	on	ADP
ftr-332	3966	10	the	the	DET
ftr-332	3966	11	potential	potential	ADJ
ftr-332	3966	12	impact	impact	NOUN
ftr-332	3966	13	of	of	ADP
ftr-332	3966	14	economic	economic	ADJ
ftr-332	3966	15	hardship	hardship	NOUN
ftr-332	3966	16	;	;	PUNCT
ftr-332	3966	17	and	and	CCONJ
ftr-332	3966	18	the	the	DET
ftr-332	3966	19	weight	weight	NOUN
ftr-332	3966	20	to	to	PART
ftr-332	3966	21	be	be	AUX
ftr-332	3966	22	accorded	accord	VERB
ftr-332	3966	23	to	to	ADP
ftr-332	3966	24	certain	certain	ADJ
ftr-332	3966	25	factual	factual	ADJ
ftr-332	3966	26	circumstances	circumstance	NOUN
ftr-332	3966	27	in	in	ADP
ftr-332	3966	28	determining	determine	VERB
ftr-332	3966	29	equitable	equitable	ADJ
ftr-332	3966	30	relief	relief	NOUN
ftr-332	3966	31	.	.	PUNCT
ftr-332	3967	1			NOUN
ftr-332	3967	2	until	until	SCONJ
ftr-332	3967	3	the	the	DET
ftr-332	3967	4	revenue	revenue	NOUN
ftr-332	3967	5	procedure	procedure	NOUN
ftr-332	3967	6	is	be	AUX
ftr-332	3967	7	finalized	finalize	VERB
ftr-332	3967	8	,	,	PUNCT
ftr-332	3967	9	the	the	DET
ftr-332	3967	10	irs	irs	PROPN
ftr-332	3967	11	will	will	AUX
ftr-332	3967	12	apply	apply	VERB
ftr-332	3967	13	the	the	DET
ftr-332	3967	14	provisions	provision	NOUN
ftr-332	3967	15	in	in	ADP
ftr-332	3967	16	the	the	DET
ftr-332	3967	17	proposed	propose	VERB
ftr-332	3967	18	revenue	revenue	NOUN
ftr-332	3967	19	procedure	procedure	NOUN
ftr-332	3967	20	instead	instead	ADV
ftr-332	3967	21	of	of	ADP
ftr-332	3967	22	rev	rev	PROPN
ftr-332	3967	23	.	.	PROPN
ftr-332	3967	24	proc	proc	PROPN
ftr-332	3967	25	.	.	PUNCT
ftr-332	3968	1	2003	2003	NUM
ftr-332	3968	2	-	-	SYM
ftr-332	3968	3	61	61	NUM
ftr-332	3968	4	in	in	ADP
ftr-332	3968	5	evaluating	evaluate	VERB
ftr-332	3968	6	claims	claim	NOUN
ftr-332	3968	7	for	for	ADP
ftr-332	3968	8	equitable	equitable	ADJ
ftr-332	3968	9	relief	relief	NOUN
ftr-332	3968	10	.	.	PUNCT
ftr-332	3969	1	but	but	CCONJ
ftr-332	3969	2	if	if	SCONJ
ftr-332	3969	3	a	a	DET
ftr-332	3969	4	taxpayer	taxpayer	NOUN
ftr-332	3969	5	would	would	AUX
ftr-332	3969	6	receive	receive	VERB
ftr-332	3969	7	more	more	ADV
ftr-332	3969	8	favorable	favorable	ADJ
ftr-332	3969	9	treatment	treatment	NOUN
ftr-332	3969	10	under	under	ADP
ftr-332	3969	11	one	one	NUM
ftr-332	3969	12	or	or	CCONJ
ftr-332	3969	13	more	more	ADJ
ftr-332	3969	14	of	of	ADP
ftr-332	3969	15	the	the	DET
ftr-332	3969	16	factors	factor	NOUN
ftr-332	3969	17	provided	provide	VERB
ftr-332	3969	18	in	in	ADP
ftr-332	3969	19	rev	rev	PROPN
ftr-332	3969	20	.	.	PROPN
ftr-332	3969	21	proc	proc	PROPN
ftr-332	3969	22	.	.	PUNCT
ftr-332	3970	1	2003	2003	NUM
ftr-332	3970	2	-	-	SYM
ftr-332	3970	3	61	61	NUM
ftr-332	3971	1	and	and	CCONJ
ftr-332	3971	2	so	so	ADV
ftr-332	3971	3	advises	advise	VERB
ftr-332	3971	4	the	the	DET
ftr-332	3971	5	irs	irs	PROPN
ftr-332	3971	6	,	,	PUNCT
ftr-332	3971	7	the	the	DET
ftr-332	3971	8	irs	irs	PROPN
ftr-332	3971	9	will	will	AUX
ftr-332	3971	10	apply	apply	VERB
ftr-332	3971	11	those	those	DET
ftr-332	3971	12	factors	factor	NOUN
ftr-332	3971	13	from	from	ADP
ftr-332	3971	14	rev	rev	PROPN
ftr-332	3971	15	.	.	PROPN
ftr-332	3971	16	proc	proc	PROPN
ftr-332	3971	17	.	.	PUNCT
ftr-332	3972	1	2003	2003	NUM
ftr-332	3972	2	-	-	SYM
ftr-332	3972	3	61	61	NUM
ftr-332	3972	4	,	,	PUNCT
ftr-332	3972	5	until	until	SCONJ
ftr-332	3972	6	the	the	DET
ftr-332	3972	7	new	new	ADJ
ftr-332	3972	8	revenue	revenue	NOUN
ftr-332	3972	9	procedure	procedure	NOUN
ftr-332	3972	10	is	be	AUX
ftr-332	3972	11	finalized	finalize	VERB
ftr-332	3972	12	.	.	PUNCT
ftr-332	3973	1	2	2	X
ftr-332	3973	2	.	.	X
ftr-332	3973	3	the	the	DET
ftr-332	3973	4	tax	tax	NOUN
ftr-332	3973	5	court	court	NOUN
ftr-332	3973	6	strikes	strike	VERB
ftr-332	3973	7	a	a	DET
ftr-332	3973	8	blow	blow	NOUN
ftr-332	3973	9	for	for	ADP
ftr-332	3973	10	greater	great	ADJ
ftr-332	3973	11	employment	employment	NOUN
ftr-332	3973	12	opportunities	opportunity	NOUN
ftr-332	3973	13	for	for	ADP
ftr-332	3973	14	tax	tax	NOUN
ftr-332	3973	15	lawyers	lawyer	NOUN
ftr-332	3973	16	.	.	PUNCT
ftr-332	3974	1	harbin	harbin	PROPN
ftr-332	3974	2	v.	v.	PROPN
ftr-332	3974	3	commissioner	commissioner	PROPN
ftr-332	3974	4	,	,	PUNCT
ftr-332	3974	5	137	137	NUM
ftr-332	3974	6	t.c	t.c	NOUN
ftr-332	3974	7	.	.	PROPN
ftr-332	3975	1	93	93	NUM
ftr-332	3975	2	(	(	PUNCT
ftr-332	3975	3	9/26/11	9/26/11	NUM
ftr-332	3975	4	)	)	PUNCT
ftr-332	3975	5	.	.	PUNCT
ftr-332	3976	1	the	the	DET
ftr-332	3976	2	taxpayer	taxpayer	NOUN
ftr-332	3976	3	sought	seek	VERB
ftr-332	3976	4	§	§	PROPN
ftr-332	3976	5	6015(b	6015(b	NOUN
ftr-332	3976	6	)	)	PUNCT
ftr-332	3976	7	relief	relief	NOUN
ftr-332	3976	8	for	for	ADP
ftr-332	3976	9	taxes	taxis	NOUN
ftr-332	3976	10	attributable	attributable	ADJ
ftr-332	3976	11	to	to	ADP
ftr-332	3976	12	his	his	PRON
ftr-332	3976	13	former	former	ADJ
ftr-332	3976	14	wife‘s	wife‘s	NOUN
ftr-332	3976	15	gambling	gambling	NOUN
ftr-332	3976	16	activities	activity	NOUN
ftr-332	3976	17	.	.	PUNCT
ftr-332	3977	1	the	the	DET
ftr-332	3977	2	amount	amount	NOUN
ftr-332	3977	3	of	of	ADP
ftr-332	3977	4	the	the	DET
ftr-332	3977	5	liability	liability	NOUN
ftr-332	3977	6	had	have	AUX
ftr-332	3977	7	been	be	AUX
ftr-332	3977	8	determined	determine	VERB
ftr-332	3977	9	in	in	ADP
ftr-332	3977	10	a	a	DET
ftr-332	3977	11	prior	prior	ADJ
ftr-332	3977	12	proceeding	proceeding	NOUN
ftr-332	3977	13	in	in	ADP
ftr-332	3977	14	which	which	PRON
ftr-332	3977	15	the	the	DET
ftr-332	3977	16	issue	issue	NOUN
ftr-332	3977	17	of	of	ADP
ftr-332	3977	18	§	§	PROPN
ftr-332	3977	19	6015	6015	NUM
ftr-332	3977	20	relief	relief	NOUN
ftr-332	3977	21	had	have	AUX
ftr-332	3977	22	not	not	PART
ftr-332	3977	23	been	be	AUX
ftr-332	3977	24	raised	raise	VERB
ftr-332	3977	25	by	by	ADP
ftr-332	3977	26	the	the	DET
ftr-332	3977	27	attorney	attorney	NOUN
ftr-332	3977	28	who	who	PRON
ftr-332	3977	29	had	have	AUX
ftr-332	3977	30	jointly	jointly	ADV
ftr-332	3977	31	represented	represent	VERB
ftr-332	3977	32	both	both	DET
ftr-332	3977	33	spouses	spouse	NOUN
ftr-332	3977	34	in	in	ADP
ftr-332	3977	35	both	both	CCONJ
ftr-332	3977	36	the	the	DET
ftr-332	3977	37	tax	tax	NOUN
ftr-332	3977	38	proceeding	proceeding	NOUN
ftr-332	3977	39	and	and	CCONJ
ftr-332	3977	40	their	their	PRON
ftr-332	3977	41	contemporaneous	contemporaneous	ADJ
ftr-332	3977	42	divorce	divorce	NOUN
ftr-332	3977	43	.	.	PUNCT
ftr-332	3978	1	section	section	NOUN
ftr-332	3978	2	6015(g)(2	6015(g)(2	NOUN
ftr-332	3978	3	)	)	PUNCT
ftr-332	3978	4	bars	bar	VERB
ftr-332	3978	5	a	a	DET
ftr-332	3978	6	spouse	spouse	NOUN
ftr-332	3978	7	who	who	PRON
ftr-332	3978	8	has	have	AUX
ftr-332	3978	9	meaningfully	meaningfully	ADV
ftr-332	3978	10	participated	participate	VERB
ftr-332	3978	11	in	in	ADP
ftr-332	3978	12	a	a	DET
ftr-332	3978	13	court	court	NOUN
ftr-332	3978	14	proceeding	proceeding	NOUN
ftr-332	3978	15	involving	involve	VERB
ftr-332	3978	16	the	the	DET
ftr-332	3978	17	taxable	taxable	ADJ
ftr-332	3978	18	year	year	NOUN
ftr-332	3978	19	in	in	ADP
ftr-332	3978	20	issue	issue	NOUN
ftr-332	3978	21	from	from	ADP
ftr-332	3978	22	subsequently	subsequently	ADV
ftr-332	3978	23	electing	elect	VERB
ftr-332	3978	24	innocent	innocent	ADJ
ftr-332	3978	25	spouse	spouse	NOUN
ftr-332	3978	26	relief	relief	NOUN
ftr-332	3978	27	under	under	ADP
ftr-332	3978	28	§	§	PROPN
ftr-332	3978	29	6015(b	6015(b	NOUN
ftr-332	3978	30	)	)	PUNCT
ftr-332	3978	31	or	or	CCONJ
ftr-332	3978	32	apportioned	apportion	VERB
ftr-332	3978	33	liability	liability	NOUN
ftr-332	3978	34	under	under	ADP
ftr-332	3978	35	§	§	PROPN
ftr-332	3978	36	6015(c	6015(c	NOUN
ftr-332	3978	37	)	)	PUNCT
ftr-332	3978	38	.	.	PUNCT
ftr-332	3979	1	judge	judge	PROPN
ftr-332	3979	2	kroupa	kroupa	PROPN
ftr-332	3979	3	held	hold	VERB
ftr-332	3979	4	that	that	SCONJ
ftr-332	3979	5	§	§	PROPN
ftr-332	3979	6	6015(b	6015(b	PROPN
ftr-332	3979	7	)	)	PUNCT
ftr-332	3979	8	did	do	AUX
ftr-332	3979	9	not	not	PART
ftr-332	3979	10	bar	bar	VERB
ftr-332	3979	11	the	the	DET
ftr-332	3979	12	taxpayer	taxpayer	NOUN
ftr-332	3979	13	from	from	ADP
ftr-332	3979	14	seeking	seek	VERB
ftr-332	3979	15	§	§	PROPN
ftr-332	3979	16	6015(b	6015(b	NOUN
ftr-332	3979	17	)	)	PUNCT
ftr-332	3979	18	relief	relief	NOUN
ftr-332	3979	19	because	because	SCONJ
ftr-332	3979	20	,	,	PUNCT
ftr-332	3979	21	due	due	ADP
ftr-332	3979	22	to	to	ADP
ftr-332	3979	23	his	his	PRON
ftr-332	3979	24	attorney‘s	attorney‘s	ADJ
ftr-332	3979	25	conflict	conflict	NOUN
ftr-332	3979	26	of	of	ADP
ftr-332	3979	27	interest	interest	NOUN
ftr-332	3979	28	in	in	ADP
ftr-332	3979	29	the	the	DET
ftr-332	3979	30	prior	prior	ADJ
ftr-332	3979	31	proceeding	proceeding	NOUN
ftr-332	3979	32	,	,	PUNCT
ftr-332	3979	33	the	the	DET
ftr-332	3979	34	taxpayer	taxpayer	NOUN
ftr-332	3979	35	had	have	AUX
ftr-332	3979	36	not	not	PART
ftr-332	3979	37	materially	materially	ADV
ftr-332	3979	38	participated	participate	VERB
ftr-332	3979	39	in	in	ADP
ftr-332	3979	40	the	the	DET
ftr-332	3979	41	earlier	early	ADJ
ftr-332	3979	42	proceeding	proceeding	NOUN
ftr-332	3979	43	.	.	PUNCT
ftr-332	3980	1	the	the	DET
ftr-332	3980	2	taxpayer	taxpayer	NOUN
ftr-332	3980	3	and	and	CCONJ
ftr-332	3980	4	his	his	PRON
ftr-332	3980	5	wife‘s	wife‘s	NOUN
ftr-332	3980	6	―financial	―financial	ADJ
ftr-332	3980	7	interests	interest	NOUN
ftr-332	3980	8	and	and	CCONJ
ftr-332	3980	9	interests	interest	NOUN
ftr-332	3980	10	in	in	ADP
ftr-332	3980	11	the	the	DET
ftr-332	3980	12	allocation	allocation	NOUN
ftr-332	3980	13	of	of	ADP
ftr-332	3980	14	liability	liability	NOUN
ftr-332	3980	15	for	for	ADP
ftr-332	3980	16	the	the	DET
ftr-332	3980	17	deficiencies	deficiency	NOUN
ftr-332	3980	18	at	at	ADP
ftr-332	3980	19	issue	issue	NOUN
ftr-332	3980	20	were	be	AUX
ftr-332	3980	21	adverse	adverse	ADJ
ftr-332	3980	22	in	in	ADP
ftr-332	3980	23	the	the	DET
ftr-332	3980	24	prior	prior	ADJ
ftr-332	3980	25	deficiency	deficiency	NOUN
ftr-332	3980	26	case	case	NOUN
ftr-332	3980	27	[	[	X
ftr-332	3980	28	and	and	CCONJ
ftr-332	3980	29	the	the	DET
ftr-332	3980	30	attorney‘s	attorney‘s	NOUN
ftr-332	3980	31	]	]	X
ftr-332	3980	32	joint	joint	ADJ
ftr-332	3980	33	representation	representation	NOUN
ftr-332	3980	34	...	...	PUNCT
ftr-332	3980	35	in	in	ADP
ftr-332	3980	36	the	the	DET
ftr-332	3980	37	prior	prior	ADJ
ftr-332	3980	38	deficiency	deficiency	NOUN
ftr-332	3980	39	case	case	NOUN
ftr-332	3980	40	created	create	VERB
ftr-332	3980	41	a	a	DET
ftr-332	3980	42	conflict	conflict	NOUN
ftr-332	3980	43	of	of	ADP
ftr-332	3980	44	interest.‖	interest.‖	NOUN
ftr-332	3980	45	the	the	DET
ftr-332	3980	46	taxpayer‘s	taxpayer‘s	X
ftr-332	3980	47	wife	wife	NOUN
ftr-332	3980	48	had	have	AUX
ftr-332	3980	49	exercised	exercise	VERB
ftr-332	3980	50	control	control	NOUN
ftr-332	3980	51	over	over	ADP
ftr-332	3980	52	the	the	DET
ftr-332	3980	53	prior	prior	ADJ
ftr-332	3980	54	proceeding	proceeding	NOUN
ftr-332	3980	55	and	and	CCONJ
ftr-332	3980	56	all	all	DET
ftr-332	3980	57	communication	communication	NOUN
ftr-332	3980	58	between	between	ADP
ftr-332	3980	59	the	the	DET
ftr-332	3980	60	irs	irs	PROPN
ftr-332	3980	61	and	and	CCONJ
ftr-332	3980	62	the	the	DET
ftr-332	3980	63	taxpayer	taxpayer	NOUN
ftr-332	3980	64	and	and	CCONJ
ftr-332	3980	65	his	his	PRON
ftr-332	3980	66	wife	wife	NOUN
ftr-332	3980	67	had	have	AUX
ftr-332	3980	68	been	be	AUX
ftr-332	3980	69	through	through	ADP
ftr-332	3980	70	the	the	DET
ftr-332	3980	71	attorney	attorney	NOUN
ftr-332	3980	72	.	.	PUNCT
ftr-332	3981	1	the	the	DET
ftr-332	3981	2	attorney	attorney	NOUN
ftr-332	3981	3	had	have	AUX
ftr-332	3981	4	not	not	PART
ftr-332	3981	5	explained	explain	VERB
ftr-332	3981	6	the	the	DET
ftr-332	3981	7	conflict	conflict	NOUN
ftr-332	3981	8	or	or	CCONJ
ftr-332	3981	9	sought	seek	VERB
ftr-332	3981	10	a	a	DET
ftr-332	3981	11	waiver	waiver	NOUN
ftr-332	3981	12	.	.	PUNCT
ftr-332	3982	1	nor	nor	CCONJ
ftr-332	3982	2	had	have	AUX
ftr-332	3982	3	the	the	DET
ftr-332	3982	4	attorney	attorney	NOUN
ftr-332	3982	5	informed	inform	VERB
ftr-332	3982	6	the	the	DET
ftr-332	3982	7	taxpayer	taxpayer	NOUN
ftr-332	3982	8	of	of	ADP
ftr-332	3982	9	the	the	DET
ftr-332	3982	10	opportunity	opportunity	NOUN
ftr-332	3982	11	to	to	PART
ftr-332	3982	12	seek	seek	VERB
ftr-332	3982	13	§	§	PROPN
ftr-332	3982	14	6015	6015	NUM
ftr-332	3982	15	relief	relief	NOUN
ftr-332	3982	16	.	.	PUNCT
ftr-332	3983	1	the	the	DET
ftr-332	3983	2	taxpayer	taxpayer	NOUN
ftr-332	3983	3	had	have	VERB
ftr-332	3983	4	a	a	DET
ftr-332	3983	5	―viable	―viable	ADJ
ftr-332	3983	6	claim‖	claim‖	PROPN
ftr-332	3983	7	for	for	ADP
ftr-332	3983	8	§	§	PROPN
ftr-332	3983	9	6015	6015	NUM
ftr-332	3983	10	relief	relief	NOUN
ftr-332	3983	11	,	,	PUNCT
ftr-332	3983	12	but	but	CCONJ
ftr-332	3983	13	the	the	DET
ftr-332	3983	14	opportunity	opportunity	NOUN
ftr-332	3983	15	to	to	PART
ftr-332	3983	16	raise	raise	VERB
ftr-332	3983	17	that	that	DET
ftr-332	3983	18	claim	claim	NOUN
ftr-332	3984	1	―was	―wa	VERB
ftr-332	3984	2	obscured	obscure	VERB
ftr-332	3984	3	and	and	CCONJ
ftr-332	3984	4	obstructed‖	obstructed‖	NUM
ftr-332	3984	5	by	by	ADP
ftr-332	3984	6	the	the	DET
ftr-332	3984	7	attorney‘s	attorney‘s	PROPN
ftr-332	3984	8	joint	joint	ADJ
ftr-332	3984	9	representation	representation	NOUN
ftr-332	3984	10	.	.	PUNCT
ftr-332	3985	1	after	after	ADP
ftr-332	3985	2	holding	hold	VERB
ftr-332	3985	3	that	that	SCONJ
ftr-332	3985	4	the	the	DET
ftr-332	3985	5	bar	bar	NOUN
ftr-332	3985	6	of	of	ADP
ftr-332	3985	7	§	§	PROPN
ftr-332	3985	8	6015(g)(2	6015(g)(2	NOUN
ftr-332	3985	9	)	)	PUNCT
ftr-332	3985	10	did	do	AUX
ftr-332	3985	11	not	not	PART
ftr-332	3985	12	apply	apply	VERB
ftr-332	3985	13	,	,	PUNCT
ftr-332	3985	14	judge	judge	NOUN
ftr-332	3985	15	kroupa	kroupa	PROPN
ftr-332	3985	16	went	go	VERB
ftr-332	3985	17	on	on	ADP
ftr-332	3985	18	to	to	PART
ftr-332	3985	19	grant	grant	VERB
ftr-332	3985	20	§	§	PROPN
ftr-332	3985	21	6015(b	6015(b	NOUN
ftr-332	3985	22	)	)	PUNCT
ftr-332	3985	23	relief	relief	NOUN
ftr-332	3985	24	on	on	ADP
ftr-332	3985	25	the	the	DET
ftr-332	3985	26	facts	fact	NOUN
ftr-332	3985	27	,	,	PUNCT
ftr-332	3985	28	because	because	SCONJ
ftr-332	3985	29	the	the	DET
ftr-332	3985	30	irs	irs	PROPN
ftr-332	3985	31	had	have	AUX
ftr-332	3985	32	stipulated	stipulate	VERB
ftr-332	3985	33	that	that	SCONJ
ftr-332	3985	34	§	§	PROPN
ftr-332	3985	35	6015(b	6015(b	NOUN
ftr-332	3985	36	)	)	PUNCT
ftr-332	3985	37	relief	relief	NOUN
ftr-332	3985	38	was	be	AUX
ftr-332	3985	39	warranted	warrant	VERB
ftr-332	3985	40	if	if	SCONJ
ftr-332	3985	41	the	the	DET
ftr-332	3985	42	§	§	PROPN
ftr-332	3985	43	6015(g)(2	6015(g)(2	NOUN
ftr-332	3985	44	)	)	PUNCT
ftr-332	3985	45	bar	bar	NOUN
ftr-332	3985	46	did	do	AUX
ftr-332	3985	47	not	not	PART
ftr-332	3985	48	apply	apply	VERB
ftr-332	3985	49	.	.	PUNCT
ftr-332	3986	1	3	3	X
ftr-332	3986	2	.	.	X
ftr-332	3986	3	an	an	DET
ftr-332	3986	4	irs	irs	PROPN
ftr-332	3986	5	levy	levy	NOUN
ftr-332	3986	6	on	on	ADP
ftr-332	3986	7	a	a	DET
ftr-332	3986	8	joint	joint	ADJ
ftr-332	3986	9	account	account	NOUN
ftr-332	3986	10	does	do	AUX
ftr-332	3986	11	n’t	not	PART
ftr-332	3986	12	trump	trump	VERB
ftr-332	3986	13	a	a	DET
ftr-332	3986	14	spouse	spouse	NOUN
ftr-332	3986	15	’s	’s	PART
ftr-332	3986	16	right	right	NOUN
ftr-332	3986	17	to	to	PART
ftr-332	3986	18	seek	seek	VERB
ftr-332	3986	19	§	§	PROPN
ftr-332	3986	20	6015(g	6015(g	ADJ
ftr-332	3986	21	)	)	PUNCT
ftr-332	3986	22	relief	relief	NOUN
ftr-332	3986	23	.	.	PUNCT
ftr-332	3987	1	minihan	minihan	PROPN
ftr-332	3987	2	v.	v.	PROPN
ftr-332	3987	3	commissioner	commissioner	PROPN
ftr-332	3987	4	,	,	PUNCT
ftr-332	3987	5	138	138	NUM
ftr-332	3987	6	t.c	t.c	PROPN
ftr-332	3987	7	.	.	PUNCT
ftr-332	3988	1	no	no	INTJ
ftr-332	3988	2	.	.	NOUN
ftr-332	3988	3	1	1	NUM
ftr-332	3988	4	(	(	PUNCT
ftr-332	3988	5	1/11/12	1/11/12	NUM
ftr-332	3988	6	)	)	PUNCT
ftr-332	3988	7	.	.	PUNCT
ftr-332	3989	1	at	at	ADP
ftr-332	3989	2	the	the	DET
ftr-332	3989	3	time	time	NOUN
ftr-332	3989	4	the	the	DET
ftr-332	3989	5	taxpayer	taxpayer	NOUN
ftr-332	3989	6	was	be	AUX
ftr-332	3989	7	seeking	seek	VERB
ftr-332	3989	8	tax	tax	NOUN
ftr-332	3989	9	court	court	NOUN
ftr-332	3989	10	review	review	NOUN
ftr-332	3989	11	of	of	ADP
ftr-332	3989	12	the	the	DET
ftr-332	3989	13	irs‘s	irs‘s	NOUN
ftr-332	3989	14	denial	denial	NOUN
ftr-332	3989	15	of	of	ADP
ftr-332	3989	16	§	§	PROPN
ftr-332	3989	17	6015(g	6015(g	NOUN
ftr-332	3989	18	)	)	PUNCT
ftr-332	3989	19	relief	relief	NOUN
ftr-332	3989	20	,	,	PUNCT
ftr-332	3989	21	the	the	DET
ftr-332	3989	22	irs	irs	PROPN
ftr-332	3989	23	levied	levy	VERB
ftr-332	3989	24	on	on	ADP
ftr-332	3989	25	a	a	DET
ftr-332	3989	26	joint	joint	ADJ
ftr-332	3989	27	bank	bank	NOUN
ftr-332	3989	28	account	account	NOUN
ftr-332	3989	29	owned	own	VERB
ftr-332	3989	30	by	by	ADP
ftr-332	3989	31	the	the	DET
ftr-332	3989	32	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	3989	33	husband	husband	NOUN
ftr-332	3989	34	and	and	CCONJ
ftr-332	3989	35	the	the	DET
ftr-332	3989	36	taxpayer	taxpayer	NOUN
ftr-332	3989	37	to	to	PART
ftr-332	3989	38	satisfy	satisfy	VERB
ftr-332	3989	39	the	the	DET
ftr-332	3989	40	tax	tax	NOUN
ftr-332	3989	41	liability	liability	NOUN
ftr-332	3989	42	.	.	PUNCT
ftr-332	3990	1	2012	2012	NUM
ftr-332	3990	2	]	]	PUNCT
ftr-332	3990	3	recent	recent	ADJ
ftr-332	3990	4	developments	development	NOUN
ftr-332	3990	5	in	in	ADP
ftr-332	3990	6	federal	federal	ADJ
ftr-332	3990	7	income	income	NOUN
ftr-332	3990	8	taxation	taxation	NOUN
ftr-332	3990	9	379	379	NUM
ftr-332	3990	10	at	at	ADP
ftr-332	3990	11	that	that	DET
ftr-332	3990	12	time	time	NOUN
ftr-332	3990	13	collection	collection	NOUN
ftr-332	3990	14	against	against	ADP
ftr-332	3990	15	the	the	DET
ftr-332	3990	16	taxpayer	taxpayer	NOUN
ftr-332	3990	17	was	be	AUX
ftr-332	3990	18	suspended	suspend	VERB
ftr-332	3990	19	pursuant	pursuant	ADV
ftr-332	3990	20	to	to	ADP
ftr-332	3990	21	§	§	PROPN
ftr-332	3990	22	6015(e)(1)(b	6015(e)(1)(b	NUM
ftr-332	3990	23	)	)	PUNCT
ftr-332	3990	24	.	.	PUNCT
ftr-332	3991	1	judge	judge	PROPN
ftr-332	3991	2	gustafson	gustafson	PROPN
ftr-332	3991	3	held	hold	VERB
ftr-332	3991	4	that	that	SCONJ
ftr-332	3991	5	because	because	SCONJ
ftr-332	3991	6	under	under	ADP
ftr-332	3991	7	state	state	NOUN
ftr-332	3991	8	law	law	NOUN
ftr-332	3991	9	the	the	DET
ftr-332	3991	10	taxpayer	taxpayer	NOUN
ftr-332	3991	11	owned	own	VERB
ftr-332	3991	12	one	one	NUM
ftr-332	3991	13	-	-	PUNCT
ftr-332	3991	14	half	half	NOUN
ftr-332	3991	15	of	of	ADP
ftr-332	3991	16	the	the	DET
ftr-332	3991	17	funds	fund	NOUN
ftr-332	3991	18	in	in	ADP
ftr-332	3991	19	the	the	DET
ftr-332	3991	20	bank	bank	NOUN
ftr-332	3991	21	account	account	NOUN
ftr-332	3991	22	,	,	PUNCT
ftr-332	3991	23	she	she	PRON
ftr-332	3991	24	was	be	AUX
ftr-332	3991	25	not	not	PART
ftr-332	3991	26	precluded	preclude	VERB
ftr-332	3991	27	from	from	ADP
ftr-332	3991	28	seeking	seek	VERB
ftr-332	3991	29	a	a	DET
ftr-332	3991	30	refund	refund	NOUN
ftr-332	3991	31	of	of	ADP
ftr-332	3991	32	one	one	NUM
ftr-332	3991	33	-	-	PUNCT
ftr-332	3991	34	half	half	NOUN
ftr-332	3991	35	of	of	ADP
ftr-332	3991	36	the	the	DET
ftr-332	3991	37	funds	fund	NOUN
ftr-332	3991	38	in	in	ADP
ftr-332	3991	39	the	the	DET
ftr-332	3991	40	account	account	NOUN
ftr-332	3991	41	if	if	SCONJ
ftr-332	3991	42	she	she	PRON
ftr-332	3991	43	prevailed	prevail	VERB
ftr-332	3991	44	on	on	ADP
ftr-332	3991	45	the	the	DET
ftr-332	3991	46	§	§	PROPN
ftr-332	3991	47	6015(f	6015(f	NUM
ftr-332	3991	48	)	)	PUNCT
ftr-332	3991	49	relief	relief	NOUN
ftr-332	3991	50	issue	issue	NOUN
ftr-332	3991	51	.	.	PUNCT
ftr-332	3992	1	while	while	SCONJ
ftr-332	3992	2	a	a	DET
ftr-332	3992	3	taxpayer	taxpayer	NOUN
ftr-332	3992	4	who	who	PRON
ftr-332	3992	5	is	be	AUX
ftr-332	3992	6	relieved	relieve	VERB
ftr-332	3992	7	from	from	ADP
ftr-332	3992	8	joint	joint	ADJ
ftr-332	3992	9	and	and	CCONJ
ftr-332	3992	10	several	several	ADJ
ftr-332	3992	11	liability	liability	NOUN
ftr-332	3992	12	under	under	ADP
ftr-332	3992	13	§	§	PROPN
ftr-332	3992	14	6015(f	6015(f	NUM
ftr-332	3992	15	)	)	PUNCT
ftr-332	3992	16	in	in	ADP
ftr-332	3992	17	a	a	DET
ftr-332	3992	18	tax	tax	NOUN
ftr-332	3992	19	court	court	NOUN
ftr-332	3992	20	proceeding	proceeding	NOUN
ftr-332	3992	21	is	be	AUX
ftr-332	3992	22	not	not	PART
ftr-332	3992	23	entitled	entitle	VERB
ftr-332	3992	24	to	to	ADP
ftr-332	3992	25	a	a	DET
ftr-332	3992	26	refund	refund	NOUN
ftr-332	3992	27	under	under	ADP
ftr-332	3992	28	§	§	PROPN
ftr-332	3992	29	6015(g)(1	6015(g)(1	NOUN
ftr-332	3992	30	)	)	PUNCT
ftr-332	3992	31	,	,	PUNCT
ftr-332	3992	32	unless	unless	SCONJ
ftr-332	3992	33	the	the	DET
ftr-332	3992	34	taxpayer	taxpayer	NOUN
ftr-332	3992	35	made	make	VERB
ftr-332	3992	36	an	an	DET
ftr-332	3992	37	overpayment	overpayment	NOUN
ftr-332	3992	38	,	,	PUNCT
ftr-332	3992	39	if	if	SCONJ
ftr-332	3992	40	the	the	DET
ftr-332	3992	41	taxpayer	taxpayer	NOUN
ftr-332	3992	42	prevailed	prevail	VERB
ftr-332	3992	43	,	,	PUNCT
ftr-332	3992	44	the	the	DET
ftr-332	3992	45	levy	levy	NOUN
ftr-332	3992	46	on	on	ADP
ftr-332	3992	47	her	her	PRON
ftr-332	3992	48	one	one	NUM
ftr-332	3992	49	-	-	PUNCT
ftr-332	3992	50	half	half	NOUN
ftr-332	3992	51	of	of	ADP
ftr-332	3992	52	the	the	DET
ftr-332	3992	53	bank	bank	NOUN
ftr-332	3992	54	account	account	NOUN
ftr-332	3992	55	funds	fund	NOUN
ftr-332	3992	56	would	would	AUX
ftr-332	3992	57	constitute	constitute	VERB
ftr-332	3992	58	an	an	DET
ftr-332	3992	59	overpayment	overpayment	NOUN
ftr-332	3992	60	as	as	SCONJ
ftr-332	3992	61	defined	define	VERB
ftr-332	3992	62	in	in	ADP
ftr-332	3992	63	§	§	PROPN
ftr-332	3992	64	6402(a	6402(a	NOUN
ftr-332	3992	65	)	)	PUNCT
ftr-332	3992	66	.	.	PUNCT
ftr-332	3993	1	although	although	SCONJ
ftr-332	3993	2	united	united	PROPN
ftr-332	3993	3	states	states	PROPN
ftr-332	3993	4	v.	v.	PROPN
ftr-332	3993	5	nat’l	nat’l	PROPN
ftr-332	3993	6	bank	bank	PROPN
ftr-332	3993	7	of	of	ADP
ftr-332	3993	8	commerce	commerce	PROPN
ftr-332	3993	9	,	,	PUNCT
ftr-332	3993	10	472	472	NUM
ftr-332	3993	11	u.s	u.s	PROPN
ftr-332	3993	12	.	.	PROPN
ftr-332	3993	13	713	713	NUM
ftr-332	3993	14	(	(	PUNCT
ftr-332	3993	15	1985	1985	NUM
ftr-332	3993	16	)	)	PUNCT
ftr-332	3993	17	,	,	PUNCT
ftr-332	3993	18	held	hold	VERB
ftr-332	3993	19	that	that	SCONJ
ftr-332	3993	20	the	the	DET
ftr-332	3993	21	irs	irs	PROPN
ftr-332	3993	22	can	can	AUX
ftr-332	3993	23	lawfully	lawfully	ADV
ftr-332	3993	24	levy	levy	VERB
ftr-332	3993	25	on	on	ADP
ftr-332	3993	26	a	a	DET
ftr-332	3993	27	joint	joint	ADJ
ftr-332	3993	28	bank	bank	NOUN
ftr-332	3993	29	account	account	NOUN
ftr-332	3993	30	to	to	PART
ftr-332	3993	31	satisfy	satisfy	VERB
ftr-332	3993	32	one	one	NUM
ftr-332	3993	33	account	account	NOUN
ftr-332	3993	34	holder‘s	holder‘s	PROPN
ftr-332	3993	35	individual	individual	ADJ
ftr-332	3993	36	tax	tax	NOUN
ftr-332	3993	37	liability	liability	NOUN
ftr-332	3993	38	,	,	PUNCT
ftr-332	3993	39	that	that	DET
ftr-332	3993	40	levy	levy	NOUN
ftr-332	3993	41	is	be	AUX
ftr-332	3993	42	conditional	conditional	ADJ
ftr-332	3993	43	,	,	PUNCT
ftr-332	3993	44	and	and	CCONJ
ftr-332	3993	45	it	it	PRON
ftr-332	3993	46	does	do	AUX
ftr-332	3993	47	not	not	PART
ftr-332	3993	48	extinguish	extinguish	VERB
ftr-332	3993	49	a	a	DET
ftr-332	3993	50	third	third	ADJ
ftr-332	3993	51	party‘s	party‘s	NOUN
ftr-332	3993	52	rights	right	NOUN
ftr-332	3993	53	in	in	ADP
ftr-332	3993	54	levied	levied	ADJ
ftr-332	3993	55	property	property	NOUN
ftr-332	3993	56	.	.	PUNCT
ftr-332	3994	1	the	the	DET
ftr-332	3994	2	court	court	NOUN
ftr-332	3994	3	then	then	ADV
ftr-332	3994	4	concluded	conclude	VERB
ftr-332	3994	5	that	that	SCONJ
ftr-332	3994	6	the	the	DET
ftr-332	3994	7	rights	right	NOUN
ftr-332	3994	8	of	of	ADP
ftr-332	3994	9	an	an	DET
ftr-332	3994	10	―innocent	―innocent	NUM
ftr-332	3994	11	spouse‖	spouse‖	PROPN
ftr-332	3994	12	who	who	PRON
ftr-332	3994	13	claims	claim	VERB
ftr-332	3994	14	a	a	DET
ftr-332	3994	15	refund	refund	NOUN
ftr-332	3994	16	under	under	ADP
ftr-332	3994	17	§	§	PROPN
ftr-332	3994	18	6015(g)(1	6015(g)(1	NOUN
ftr-332	3994	19	)	)	PUNCT
ftr-332	3994	20	survive	survive	VERB
ftr-332	3994	21	post	post	NOUN
ftr-332	3994	22	-	-	NOUN
ftr-332	3994	23	levy	levy	NOUN
ftr-332	3994	24	in	in	ADP
ftr-332	3994	25	the	the	DET
ftr-332	3994	26	same	same	ADJ
ftr-332	3994	27	way	way	NOUN
ftr-332	3994	28	that	that	PRON
ftr-332	3994	29	the	the	DET
ftr-332	3994	30	rights	right	NOUN
ftr-332	3994	31	of	of	ADP
ftr-332	3994	32	a	a	DET
ftr-332	3994	33	§	§	PROPN
ftr-332	3994	34	7426	7426	NUM
ftr-332	3994	35	or	or	CCONJ
ftr-332	3994	36	§	§	PROPN
ftr-332	3994	37	6343(b	6343(b	PROPN
ftr-332	3994	38	)	)	PUNCT
ftr-332	3994	39	wrongful	wrongful	ADJ
ftr-332	3994	40	levy	levy	NOUN
ftr-332	3994	41	claimant	claimant	NOUN
ftr-332	3994	42	survive	survive	NOUN
ftr-332	3994	43	.	.	PUNCT
ftr-332	3995	1	accordingly	accordingly	ADV
ftr-332	3995	2	,	,	PUNCT
ftr-332	3995	3	the	the	DET
ftr-332	3995	4	irs	irs	PROPN
ftr-332	3995	5	was	be	AUX
ftr-332	3995	6	denied	deny	VERB
ftr-332	3995	7	summary	summary	NOUN
ftr-332	3995	8	judgment	judgment	NOUN
ftr-332	3995	9	,	,	PUNCT
ftr-332	3995	10	and	and	CCONJ
ftr-332	3995	11	whether	whether	SCONJ
ftr-332	3995	12	mrs	mrs	PROPN
ftr-332	3995	13	.	.	PROPN
ftr-332	3995	14	minihan	minihan	PROPN
ftr-332	3995	15	deserved	deserve	VERB
ftr-332	3995	16	§	§	PROPN
ftr-332	3995	17	6015(f	6015(f	NUM
ftr-332	3995	18	)	)	PUNCT
ftr-332	3995	19	relief	relief	NOUN
ftr-332	3995	20	was	be	AUX
ftr-332	3995	21	a	a	DET
ftr-332	3995	22	matter	matter	NOUN
ftr-332	3995	23	for	for	ADP
ftr-332	3995	24	trial	trial	NOUN
ftr-332	3995	25	.	.	PUNCT
ftr-332	3996	1	h.	h.	PROPN
ftr-332	3996	2	miscellaneous	miscellaneous	ADJ
ftr-332	3996	3	1	1	NUM
ftr-332	3996	4	.	.	PUNCT
ftr-332	3997	1	congress	congress	PROPN
ftr-332	3997	2	discovers	discover	VERB
ftr-332	3997	3	that	that	SCONJ
ftr-332	3997	4	corporations	corporation	NOUN
ftr-332	3997	5	as	as	ADV
ftr-332	3997	6	well	well	ADV
ftr-332	3997	7	as	as	ADP
ftr-332	3997	8	unincorporated	unincorporated	ADJ
ftr-332	3997	9	businesses	business	NOUN
ftr-332	3997	10	might	might	AUX
ftr-332	3997	11	cheat	cheat	VERB
ftr-332	3997	12	less	less	ADV
ftr-332	3997	13	if	if	SCONJ
ftr-332	3997	14	payors	payor	NOUN
ftr-332	3997	15	rat	rat	VERB
ftr-332	3997	16	them	they	PRON
ftr-332	3997	17	out	out	ADP
ftr-332	3997	18	to	to	ADP
ftr-332	3997	19	the	the	DET
ftr-332	3997	20	irs	irs	PROPN
ftr-332	3997	21	.	.	PUNCT
ftr-332	3998	1	the	the	DET
ftr-332	3998	2	2010	2010	NUM
ftr-332	3998	3	health	health	NOUN
ftr-332	3998	4	care	care	NOUN
ftr-332	3998	5	act	act	PROPN
ftr-332	3998	6	amended	amend	VERB
ftr-332	3998	7	§	§	PROPN
ftr-332	3998	8	6041	6041	NUM
ftr-332	3998	9	to	to	PART
ftr-332	3998	10	extend	extend	VERB
ftr-332	3998	11	to	to	ADP
ftr-332	3998	12	payments	payment	NOUN
ftr-332	3998	13	to	to	ADP
ftr-332	3998	14	corporations	corporation	NOUN
ftr-332	3998	15	the	the	DET
ftr-332	3998	16	information	information	NOUN
ftr-332	3998	17	reporting	report	VERB
ftr-332	3998	18	requirement	requirement	NOUN
ftr-332	3998	19	for	for	ADP
ftr-332	3998	20	all	all	DET
ftr-332	3998	21	payments	payment	NOUN
ftr-332	3998	22	by	by	ADP
ftr-332	3998	23	a	a	DET
ftr-332	3998	24	business	business	NOUN
ftr-332	3998	25	to	to	ADP
ftr-332	3998	26	any	any	DET
ftr-332	3998	27	single	single	ADJ
ftr-332	3998	28	payee	payee	NOUN
ftr-332	3998	29	(	(	PUNCT
ftr-332	3998	30	other	other	ADJ
ftr-332	3998	31	than	than	ADP
ftr-332	3998	32	a	a	DET
ftr-332	3998	33	payee	payee	NOUN
ftr-332	3998	34	that	that	PRON
ftr-332	3998	35	is	be	AUX
ftr-332	3998	36	a	a	DET
ftr-332	3998	37	tax	tax	NOUN
ftr-332	3998	38	exempt	exempt	ADJ
ftr-332	3998	39	corporation	corporation	NOUN
ftr-332	3998	40	)	)	PUNCT
ftr-332	3998	41	aggregating	aggregate	VERB
ftr-332	3998	42	$	$	SYM
ftr-332	3998	43	600	600	NUM
ftr-332	3998	44	or	or	CCONJ
ftr-332	3998	45	more	more	ADJ
ftr-332	3998	46	in	in	ADP
ftr-332	3998	47	a	a	DET
ftr-332	3998	48	calendar	calendar	NOUN
ftr-332	3998	49	year	year	NOUN
ftr-332	3998	50	for	for	ADP
ftr-332	3998	51	amounts	amount	NOUN
ftr-332	3998	52	paid	pay	VERB
ftr-332	3998	53	in	in	ADP
ftr-332	3998	54	consideration	consideration	NOUN
ftr-332	3998	55	for	for	ADP
ftr-332	3998	56	property	property	NOUN
ftr-332	3998	57	or	or	CCONJ
ftr-332	3998	58	services	service	NOUN
ftr-332	3998	59	.	.	PUNCT
ftr-332	3999	1	however	however	ADV
ftr-332	3999	2	,	,	PUNCT
ftr-332	3999	3	the	the	DET
ftr-332	3999	4	expanded	expand	VERB
ftr-332	3999	5	rule	rule	NOUN
ftr-332	3999	6	does	do	AUX
ftr-332	3999	7	not	not	PART
ftr-332	3999	8	override	override	VERB
ftr-332	3999	9	other	other	ADJ
ftr-332	3999	10	specific	specific	ADJ
ftr-332	3999	11	code	code	NOUN
ftr-332	3999	12	provisions	provision	NOUN
ftr-332	3999	13	that	that	PRON
ftr-332	3999	14	except	except	SCONJ
ftr-332	3999	15	payments	payment	NOUN
ftr-332	3999	16	from	from	ADP
ftr-332	3999	17	reporting	report	VERB
ftr-332	3999	18	,	,	PUNCT
ftr-332	3999	19	for	for	ADP
ftr-332	3999	20	example	example	NOUN
ftr-332	3999	21	,	,	PUNCT
ftr-332	3999	22	securities	security	NOUN
ftr-332	3999	23	or	or	CCONJ
ftr-332	3999	24	broker	broker	NOUN
ftr-332	3999	25	transactions	transaction	NOUN
ftr-332	3999	26	as	as	SCONJ
ftr-332	3999	27	defined	define	VERB
ftr-332	3999	28	under	under	ADP
ftr-332	3999	29	§	§	PROPN
ftr-332	3999	30	6045(a	6045(a	NOUN
ftr-332	3999	31	)	)	PUNCT
ftr-332	3999	32	and	and	CCONJ
ftr-332	3999	33	the	the	DET
ftr-332	3999	34	regulations	regulation	NOUN
ftr-332	3999	35	thereunder	thereunder	NOUN
ftr-332	3999	36	.	.	PUNCT
ftr-332	4000	1	the	the	DET
ftr-332	4000	2	new	new	ADJ
ftr-332	4000	3	rule	rule	NOUN
ftr-332	4000	4	is	be	AUX
ftr-332	4000	5	effective	effective	ADJ
ftr-332	4000	6	for	for	ADP
ftr-332	4000	7	payments	payment	NOUN
ftr-332	4000	8	made	make	VERB
ftr-332	4000	9	after	after	ADP
ftr-332	4000	10	12/31/11	12/31/11	PROPN
ftr-332	4000	11	.	.	PUNCT
ftr-332	4000	12	a.	a.	NOUN
ftr-332	4001	1	this	this	DET
ftr-332	4001	2	provision	provision	NOUN
ftr-332	4001	3	was	be	AUX
ftr-332	4001	4	repealed	repeal	VERB
ftr-332	4001	5	one	one	NUM
ftr-332	4001	6	year	year	NOUN
ftr-332	4001	7	later	later	ADV
ftr-332	4001	8	,	,	PUNCT
ftr-332	4001	9	before	before	SCONJ
ftr-332	4001	10	it	it	PRON
ftr-332	4001	11	went	go	VERB
ftr-332	4001	12	into	into	ADP
ftr-332	4001	13	effect	effect	NOUN
ftr-332	4001	14	.	.	PUNCT
ftr-332	4002	1	on	on	ADP
ftr-332	4002	2	4/14/11	4/14/11	NUM
ftr-332	4002	3	,	,	PUNCT
ftr-332	4002	4	president	president	PROPN
ftr-332	4002	5	obama	obama	PROPN
ftr-332	4002	6	signed	sign	VERB
ftr-332	4002	7	legislation	legislation	NOUN
ftr-332	4002	8	to	to	PART
ftr-332	4002	9	repeal	repeal	VERB
ftr-332	4002	10	the	the	DET
ftr-332	4002	11	burdensome	burdensome	ADJ
ftr-332	4002	12	1099	1099	NUM
ftr-332	4002	13	reporting	reporting	NOUN
ftr-332	4002	14	requirements	requirement	NOUN
ftr-332	4002	15	enacted	enact	VERB
ftr-332	4002	16	under	under	ADP
ftr-332	4002	17	health	health	NOUN
ftr-332	4002	18	care	care	NOUN
ftr-332	4002	19	legislation	legislation	NOUN
ftr-332	4002	20	[	[	X
ftr-332	4002	21	ppaca	ppaca	NOUN
ftr-332	4002	22	]	]	PUNCT
ftr-332	4002	23	.	.	PUNCT
ftr-332	4003	1	2	2	X
ftr-332	4003	2	.	.	X
ftr-332	4003	3	irs	irs	PROPN
ftr-332	4003	4	releases	release	VERB
ftr-332	4003	5	recommendations	recommendation	NOUN
ftr-332	4003	6	that	that	PRON
ftr-332	4003	7	paid	pay	VERB
ftr-332	4003	8	tax	tax	NOUN
ftr-332	4003	9	return	return	NOUN
ftr-332	4003	10	preparers	preparer	NOUN
ftr-332	4003	11	would	would	AUX
ftr-332	4003	12	be	be	AUX
ftr-332	4003	13	required	require	VERB
ftr-332	4003	14	to	to	PART
ftr-332	4003	15	register	register	VERB
ftr-332	4003	16	.	.	PUNCT
ftr-332	4004	1	ir-2010	ir-2010	NOUN
ftr-332	4004	2	-	-	PUNCT
ftr-332	4004	3	1	1	NUM
ftr-332	4004	4	,	,	PUNCT
ftr-332	4004	5	2010	2010	NUM
ftr-332	4004	6	tnt	tnt	NOUN
ftr-332	4004	7	2	2	NUM
ftr-332	4004	8	-	-	SYM
ftr-332	4004	9	1	1	NUM
ftr-332	4004	10	(	(	PUNCT
ftr-332	4004	11	1/4/10	1/4/10	NUM
ftr-332	4004	12	)	)	PUNCT
ftr-332	4004	13	.	.	PUNCT
ftr-332	4005	1	the	the	DET
ftr-332	4005	2	irs	irs	PROPN
ftr-332	4005	3	released	release	VERB
ftr-332	4005	4	a	a	DET
ftr-332	4005	5	list	list	NOUN
ftr-332	4005	6	of	of	ADP
ftr-332	4005	7	recommendations	recommendation	NOUN
ftr-332	4005	8	that	that	PRON
ftr-332	4005	9	would	would	AUX
ftr-332	4005	10	require	require	VERB
ftr-332	4005	11	that	that	SCONJ
ftr-332	4005	12	individuals	individual	NOUN
ftr-332	4005	13	who	who	PRON
ftr-332	4005	14	sign	sign	VERB
ftr-332	4005	15	a	a	DET
ftr-332	4005	16	tax	tax	NOUN
ftr-332	4005	17	return	return	NOUN
ftr-332	4005	18	as	as	ADP
ftr-332	4005	19	a	a	DET
ftr-332	4005	20	paid	pay	VERB
ftr-332	4005	21	preparer	preparer	NOUN
ftr-332	4005	22	pay	pay	VERB
ftr-332	4005	23	a	a	DET
ftr-332	4005	24	user	user	NOUN
ftr-332	4005	25	fee	fee	NOUN
ftr-332	4005	26	to	to	PART
ftr-332	4005	27	register	register	VERB
ftr-332	4005	28	online	online	ADV
ftr-332	4005	29	with	with	ADP
ftr-332	4005	30	the	the	DET
ftr-332	4005	31	irs	irs	PROPN
ftr-332	4005	32	and	and	CCONJ
ftr-332	4005	33	obtain	obtain	VERB
ftr-332	4005	34	a	a	DET
ftr-332	4005	35	preparer	preparer	NOUN
ftr-332	4005	36	tax	tax	NOUN
ftr-332	4005	37	identification	identification	NOUN
ftr-332	4005	38	number	number	NOUN
ftr-332	4005	39	[	[	X
ftr-332	4005	40	ptin	ptin	NOUN
ftr-332	4005	41	]	]	PUNCT
ftr-332	4005	42	.	.	PUNCT
ftr-332	4006	1	all	all	DET
ftr-332	4006	2	preparers	preparer	NOUN
ftr-332	4006	3	–	–	PUNCT
ftr-332	4006	4	except	except	SCONJ
ftr-332	4006	5	attorneys	attorney	NOUN
ftr-332	4006	6	,	,	PUNCT
ftr-332	4006	7	cpas	cpa	NOUN
ftr-332	4006	8	and	and	CCONJ
ftr-332	4006	9	enrolled	enrol	VERB
ftr-332	4006	10	agents	agent	NOUN
ftr-332	4006	11	–	–	PUNCT
ftr-332	4006	12	would	would	AUX
ftr-332	4006	13	have	have	VERB
ftr-332	4006	14	to	to	ADP
ftr-332	4006	15	380	380	NUM
ftr-332	4006	16	florida	florida	PROPN
ftr-332	4006	17	tax	tax	NOUN
ftr-332	4006	18	review	review	NOUN
ftr-332	4006	19	[	[	X
ftr-332	4006	20	vol	vol	NOUN
ftr-332	4006	21	.	.	PUNCT
ftr-332	4007	1	12:5	12:5	NUM
ftr-332	4007	2	pass	pass	VERB
ftr-332	4007	3	competency	competency	NOUN
ftr-332	4007	4	exams	exam	NOUN
ftr-332	4007	5	and	and	CCONJ
ftr-332	4007	6	complete	complete	VERB
ftr-332	4007	7	15	15	NUM
ftr-332	4007	8	hours	hour	NOUN
ftr-332	4007	9	of	of	ADP
ftr-332	4007	10	annual	annual	ADJ
ftr-332	4007	11	cpe	cpe	NOUN
ftr-332	4007	12	in	in	ADP
ftr-332	4007	13	federal	federal	ADJ
ftr-332	4007	14	tax	tax	NOUN
ftr-332	4007	15	law	law	NOUN
ftr-332	4007	16	topics	topic	NOUN
ftr-332	4007	17	.	.	PUNCT
ftr-332	4008	1	the	the	DET
ftr-332	4008	2	irs	irs	PROPN
ftr-332	4008	3	proposes	propose	VERB
ftr-332	4008	4	to	to	PART
ftr-332	4008	5	expand	expand	VERB
ftr-332	4008	6	circular	circular	ADJ
ftr-332	4008	7	230	230	NUM
ftr-332	4008	8	to	to	PART
ftr-332	4008	9	cover	cover	VERB
ftr-332	4008	10	all	all	DET
ftr-332	4008	11	signing	signing	NOUN
ftr-332	4008	12	and	and	CCONJ
ftr-332	4008	13	nonsigning	nonsigne	VERB
ftr-332	4008	14	return	return	NOUN
ftr-332	4008	15	preparers	preparer	NOUN
ftr-332	4008	16	.	.	PUNCT
ftr-332	4009	1	registered	register	VERB
ftr-332	4009	2	preparers	preparer	NOUN
ftr-332	4009	3	would	would	AUX
ftr-332	4009	4	be	be	AUX
ftr-332	4009	5	listed	list	VERB
ftr-332	4009	6	on	on	ADP
ftr-332	4009	7	a	a	DET
ftr-332	4009	8	publicly	publicly	ADV
ftr-332	4009	9	-	-	PUNCT
ftr-332	4009	10	searchable	searchable	ADJ
ftr-332	4009	11	data	datum	NOUN
ftr-332	4009	12	base	base	NOUN
ftr-332	4009	13	and	and	CCONJ
ftr-332	4009	14	would	would	AUX
ftr-332	4009	15	be	be	AUX
ftr-332	4009	16	required	require	VERB
ftr-332	4009	17	to	to	PART
ftr-332	4009	18	have	have	VERB
ftr-332	4009	19	ptins	ptin	NOUN
ftr-332	4009	20	in	in	ADP
ftr-332	4009	21	2011	2011	NUM
ftr-332	4009	22	.	.	PUNCT
ftr-332	4010	1	a.	a.	NOUN
ftr-332	4010	2	we	we	PRON
ftr-332	4010	3	wish	wish	VERB
ftr-332	4010	4	we	we	PRON
ftr-332	4010	5	had	have	VERB
ftr-332	4010	6	karen	karen	PROPN
ftr-332	4010	7	’s	’s	PART
ftr-332	4010	8	confidence	confidence	NOUN
ftr-332	4010	9	in	in	ADP
ftr-332	4010	10	accenture	accenture	NOUN
ftr-332	4010	11	.	.	PUNCT
ftr-332	4011	1	the	the	DET
ftr-332	4011	2	irs	irs	PROPN
ftr-332	4011	3	office	office	NOUN
ftr-332	4011	4	of	of	ADP
ftr-332	4011	5	professional	professional	ADJ
ftr-332	4011	6	responsibility	responsibility	NOUN
ftr-332	4011	7	is	be	AUX
ftr-332	4011	8	not	not	PART
ftr-332	4011	9	at	at	ADV
ftr-332	4011	10	all	all	ADV
ftr-332	4011	11	concerned	concerned	ADJ
ftr-332	4011	12	with	with	ADP
ftr-332	4011	13	the	the	DET
ftr-332	4011	14	task	task	NOUN
ftr-332	4011	15	of	of	ADP
ftr-332	4011	16	registering	register	VERB
ftr-332	4011	17	paid	pay	VERB
ftr-332	4011	18	tax	tax	NOUN
ftr-332	4011	19	preparers	preparer	NOUN
ftr-332	4011	20	.	.	PUNCT
ftr-332	4012	1	that	that	PRON
ftr-332	4012	2	is	be	AUX
ftr-332	4012	3	because	because	SCONJ
ftr-332	4012	4	accenture	accenture	NOUN
ftr-332	4012	5	will	will	AUX
ftr-332	4012	6	be	be	AUX
ftr-332	4012	7	the	the	DET
ftr-332	4012	8	vendor	vendor	NOUN
ftr-332	4012	9	to	to	PART
ftr-332	4012	10	establish	establish	VERB
ftr-332	4012	11	a	a	DET
ftr-332	4012	12	system	system	NOUN
ftr-332	4012	13	for	for	ADP
ftr-332	4012	14	on	on	ADP
ftr-332	4012	15	-	-	PUNCT
ftr-332	4012	16	line	line	NOUN
ftr-332	4012	17	registration	registration	NOUN
ftr-332	4012	18	,	,	PUNCT
ftr-332	4012	19	with	with	ADP
ftr-332	4012	20	a	a	DET
ftr-332	4012	21	target	target	NOUN
ftr-332	4012	22	date	date	NOUN
ftr-332	4012	23	of	of	ADP
ftr-332	4012	24	9/1/10	9/1/10	NUM
ftr-332	4012	25	.	.	PUNCT
ftr-332	4013	1	accenture	accenture	NOUN
ftr-332	4013	2	will	will	AUX
ftr-332	4013	3	undoubtedly	undoubtedly	ADV
ftr-332	4013	4	bring	bring	VERB
ftr-332	4013	5	to	to	ADP
ftr-332	4013	6	this	this	DET
ftr-332	4013	7	task	task	NOUN
ftr-332	4013	8	the	the	DET
ftr-332	4013	9	same	same	ADJ
ftr-332	4013	10	thoughtful	thoughtful	ADJ
ftr-332	4013	11	foresight	foresight	NOUN
ftr-332	4013	12	and	and	CCONJ
ftr-332	4013	13	judgment	judgment	NOUN
ftr-332	4013	14	it	it	PRON
ftr-332	4013	15	used	use	VERB
ftr-332	4013	16	when	when	SCONJ
ftr-332	4013	17	it	it	PRON
ftr-332	4013	18	selected	select	VERB
ftr-332	4013	19	tiger	tiger	NOUN
ftr-332	4013	20	woods	wood	NOUN
ftr-332	4013	21	as	as	ADP
ftr-332	4013	22	its	its	PRON
ftr-332	4013	23	leading	lead	VERB
ftr-332	4013	24	spokesperson	spokesperson	NOUN
ftr-332	4013	25	.	.	PUNCT
ftr-332	4014	1	2010	2010	NUM
ftr-332	4014	2	tnt	tnt	PROPN
ftr-332	4014	3	85	85	NUM
ftr-332	4014	4	-	-	SYM
ftr-332	4014	5	24	24	NUM
ftr-332	4014	6	(	(	PUNCT
ftr-332	4014	7	5/4/10	5/4/10	NUM
ftr-332	4014	8	)	)	PUNCT
ftr-332	4014	9	.	.	PUNCT
ftr-332	4015	1	the	the	DET
ftr-332	4015	2	irs	irs	PROPN
ftr-332	4015	3	announced	announce	VERB
ftr-332	4015	4	that	that	SCONJ
ftr-332	4015	5	accenture	accenture	PROPN
ftr-332	4015	6	national	national	PROPN
ftr-332	4015	7	security	security	PROPN
ftr-332	4015	8	services	services	PROPN
ftr-332	4015	9	,	,	PUNCT
ftr-332	4015	10	llc	llc	PROPN
ftr-332	4015	11	,	,	PUNCT
ftr-332	4015	12	will	will	AUX
ftr-332	4015	13	be	be	AUX
ftr-332	4015	14	the	the	DET
ftr-332	4015	15	vendor	vendor	NOUN
ftr-332	4015	16	to	to	PART
ftr-332	4015	17	establish	establish	VERB
ftr-332	4015	18	a	a	DET
ftr-332	4015	19	system	system	NOUN
ftr-332	4015	20	for	for	ADP
ftr-332	4015	21	on	on	ADP
ftr-332	4015	22	-	-	PUNCT
ftr-332	4015	23	line	line	NOUN
ftr-332	4015	24	registration	registration	NOUN
ftr-332	4015	25	of	of	ADP
ftr-332	4015	26	paid	pay	VERB
ftr-332	4015	27	tax	tax	NOUN
ftr-332	4015	28	return	return	NOUN
ftr-332	4015	29	preparers	preparer	NOUN
ftr-332	4015	30	.	.	PUNCT
ftr-332	4016	1	―the	―the	DET
ftr-332	4016	2	vendor	vendor	NOUN
ftr-332	4016	3	will	will	AUX
ftr-332	4016	4	develop	develop	VERB
ftr-332	4016	5	and	and	CCONJ
ftr-332	4016	6	maintain	maintain	VERB
ftr-332	4016	7	the	the	DET
ftr-332	4016	8	registration	registration	NOUN
ftr-332	4016	9	application	application	NOUN
ftr-332	4016	10	system	system	NOUN
ftr-332	4016	11	and	and	CCONJ
ftr-332	4016	12	address	address	NOUN
ftr-332	4016	13	related	relate	VERB
ftr-332	4016	14	questions.‖	questions.‖	NOUN
ftr-332	4016	15	karen	karen	PROPN
ftr-332	4016	16	hawkins	hawkins	PROPN
ftr-332	4016	17	,	,	PUNCT
ftr-332	4016	18	director	director	NOUN
ftr-332	4016	19	of	of	ADP
ftr-332	4016	20	the	the	DET
ftr-332	4016	21	irs	irs	PROPN
ftr-332	4016	22	office	office	NOUN
ftr-332	4016	23	of	of	ADP
ftr-332	4016	24	professional	professional	ADJ
ftr-332	4016	25	responsibility	responsibility	NOUN
ftr-332	4016	26	recently	recently	ADV
ftr-332	4016	27	stated	state	VERB
ftr-332	4016	28	that	that	SCONJ
ftr-332	4016	29	she	she	PRON
ftr-332	4016	30	was	be	AUX
ftr-332	4016	31	not	not	PART
ftr-332	4016	32	worried	worry	VERB
ftr-332	4016	33	about	about	ADP
ftr-332	4016	34	registration	registration	NOUN
ftr-332	4016	35	of	of	ADP
ftr-332	4016	36	paid	pay	VERB
ftr-332	4016	37	preparers	preparer	NOUN
ftr-332	4016	38	because	because	SCONJ
ftr-332	4016	39	accenture	accenture	NOUN
ftr-332	4016	40	would	would	AUX
ftr-332	4016	41	take	take	VERB
ftr-332	4016	42	care	care	NOUN
ftr-332	4016	43	of	of	ADP
ftr-332	4016	44	it	it	PRON
ftr-332	4016	45	completely	completely	ADV
ftr-332	4016	46	.	.	PUNCT
ftr-332	4017	1	b.	b.	VERB
ftr-332	4018	1	some	some	PRON
ftr-332	4018	2	of	of	ADP
ftr-332	4018	3	us	we	PRON
ftr-332	4018	4	learned	learn	VERB
ftr-332	4018	5	about	about	ADP
ftr-332	4018	6	the	the	DET
ftr-332	4018	7	concept	concept	NOUN
ftr-332	4018	8	of	of	ADP
ftr-332	4018	9	―fee	―fee	PROPN
ftr-332	4018	10	simple‖	simple‖	PROPN
ftr-332	4018	11	in	in	ADP
ftr-332	4018	12	school	school	NOUN
ftr-332	4018	13	but	but	CCONJ
ftr-332	4018	14	these	these	PRON
ftr-332	4018	15	will	will	AUX
ftr-332	4018	16	not	not	PART
ftr-332	4018	17	be	be	AUX
ftr-332	4018	18	―simple	―simple	ADP
ftr-332	4018	19	fees‖	fees‖	NUM
ftr-332	4018	20	;	;	PUNCT
ftr-332	4018	21	instead	instead	ADV
ftr-332	4018	22	there	there	PRON
ftr-332	4018	23	will	will	AUX
ftr-332	4018	24	be	be	AUX
ftr-332	4018	25	multiple	multiple	ADJ
ftr-332	4018	26	fees	fee	NOUN
ftr-332	4018	27	–	–	PUNCT
ftr-332	4018	28	some	some	PRON
ftr-332	4018	29	of	of	ADP
ftr-332	4018	30	which	which	PRON
ftr-332	4018	31	will	will	AUX
ftr-332	4018	32	be	be	AUX
ftr-332	4018	33	raked	rake	VERB
ftr-332	4018	34	off	off	ADP
ftr-332	4018	35	by	by	ADP
ftr-332	4018	36	accenture	accenture	NOUN
ftr-332	4018	37	.	.	PUNCT
ftr-332	4019	1	reg-139343	reg-139343	PROPN
ftr-332	4019	2	-	-	PUNCT
ftr-332	4019	3	08	08	PROPN
ftr-332	4019	4	,	,	PUNCT
ftr-332	4019	5	user	user	NOUN
ftr-332	4019	6	fees	fee	NOUN
ftr-332	4019	7	relating	relate	VERB
ftr-332	4019	8	to	to	ADP
ftr-332	4019	9	enrollment	enrollment	NOUN
ftr-332	4019	10	and	and	CCONJ
ftr-332	4019	11	preparer	preparer	NOUN
ftr-332	4019	12	tax	tax	NOUN
ftr-332	4019	13	identification	identification	NOUN
ftr-332	4019	14	numbers	number	NOUN
ftr-332	4019	15	,	,	PUNCT
ftr-332	4019	16	75	75	NUM
ftr-332	4019	17	f.r	f.r	NOUN
ftr-332	4019	18	.	.	PROPN
ftr-332	4019	19	43110	43110	NUM
ftr-332	4019	20	(	(	PUNCT
ftr-332	4019	21	7/23/10	7/23/10	NUM
ftr-332	4019	22	)	)	PUNCT
ftr-332	4019	23	.	.	PUNCT
ftr-332	4020	1	registration	registration	NOUN
ftr-332	4020	2	for	for	ADP
ftr-332	4020	3	an	an	DET
ftr-332	4020	4	identifying	identify	VERB
ftr-332	4020	5	number	number	NOUN
ftr-332	4020	6	,	,	PUNCT
ftr-332	4020	7	together	together	ADV
ftr-332	4020	8	with	with	ADP
ftr-332	4020	9	a	a	DET
ftr-332	4020	10	$	$	SYM
ftr-332	4020	11	50	50	NUM
ftr-332	4020	12	fee	fee	NOUN
ftr-332	4020	13	will	will	AUX
ftr-332	4020	14	be	be	AUX
ftr-332	4020	15	required	require	VERB
ftr-332	4020	16	for	for	ADP
ftr-332	4020	17	all	all	DET
ftr-332	4020	18	tax	tax	NOUN
ftr-332	4020	19	return	return	NOUN
ftr-332	4020	20	preparers	preparer	NOUN
ftr-332	4020	21	who	who	PRON
ftr-332	4020	22	prepare	prepare	VERB
ftr-332	4020	23	all	all	PRON
ftr-332	4020	24	,	,	PUNCT
ftr-332	4020	25	or	or	CCONJ
ftr-332	4020	26	substantially	substantially	ADV
ftr-332	4020	27	all	all	PRON
ftr-332	4020	28	,	,	PUNCT
ftr-332	4020	29	of	of	ADP
ftr-332	4020	30	a	a	DET
ftr-332	4020	31	return	return	NOUN
ftr-332	4020	32	or	or	CCONJ
ftr-332	4020	33	claim	claim	NOUN
ftr-332	4020	34	for	for	ADP
ftr-332	4020	35	refund	refund	NOUN
ftr-332	4020	36	of	of	ADP
ftr-332	4020	37	tax	tax	NOUN
ftr-332	4020	38	after	after	ADP
ftr-332	4020	39	12/31/10	12/31/10	PROPN
ftr-332	4020	40	.	.	PUNCT
ftr-332	4020	41	accenture	accenture	PROPN
ftr-332	4020	42	may	may	AUX
ftr-332	4020	43	charge	charge	VERB
ftr-332	4020	44	a	a	DET
ftr-332	4020	45	―reasonable	―reasonable	ADJ
ftr-332	4020	46	fee‖	fee‖	NOUN
ftr-332	4020	47	that	that	PRON
ftr-332	4020	48	is	be	AUX
ftr-332	4020	49	independent	independent	ADJ
ftr-332	4020	50	of	of	ADP
ftr-332	4020	51	the	the	DET
ftr-332	4020	52	$	$	SYM
ftr-332	4020	53	50	50	NUM
ftr-332	4020	54	user	user	NOUN
ftr-332	4020	55	fee	fee	NOUN
ftr-332	4020	56	.	.	PUNCT
ftr-332	4020	57			PUNCT
ftr-332	4021	1	the	the	DET
ftr-332	4021	2	irs	irs	PROPN
ftr-332	4021	3	later	later	ADV
ftr-332	4021	4	confirmed	confirm	VERB
ftr-332	4021	5	that	that	SCONJ
ftr-332	4021	6	the	the	DET
ftr-332	4021	7	user	user	NOUN
ftr-332	4021	8	fee	fee	NOUN
ftr-332	4021	9	for	for	ADP
ftr-332	4021	10	the	the	DET
ftr-332	4021	11	first	first	ADJ
ftr-332	4021	12	year	year	NOUN
ftr-332	4021	13	of	of	ADP
ftr-332	4021	14	registration	registration	NOUN
ftr-332	4021	15	will	will	AUX
ftr-332	4021	16	be	be	AUX
ftr-332	4021	17	$	$	SYM
ftr-332	4021	18	64.25	64.25	NUM
ftr-332	4021	19	;	;	PUNCT
ftr-332	4021	20	the	the	DET
ftr-332	4021	21	excess	excess	ADJ
ftr-332	4021	22	$	$	SYM
ftr-332	4021	23	14.25	14.25	NUM
ftr-332	4021	24	will	will	AUX
ftr-332	4021	25	permit	permit	VERB
ftr-332	4021	26	accenture	accenture	NOUN
ftr-332	4021	27	to	to	ADP
ftr-332	4021	28	―wet	―wet	PROPN
ftr-332	4021	29	its	its	PRON
ftr-332	4021	30	beak.‖	beak.‖	PROPN
ftr-332	4021	31	c.	c.	NOUN
ftr-332	4021	32	the	the	DET
ftr-332	4021	33	irs	irs	PROPN
ftr-332	4021	34	issued	issue	VERB
ftr-332	4021	35	proposed	propose	VERB
ftr-332	4021	36	regulations	regulation	NOUN
ftr-332	4021	37	which	which	PRON
ftr-332	4021	38	would	would	AUX
ftr-332	4021	39	regulate	regulate	VERB
ftr-332	4021	40	tax	tax	NOUN
ftr-332	4021	41	return	return	NOUN
ftr-332	4021	42	preparers	preparer	NOUN
ftr-332	4021	43	and	and	CCONJ
ftr-332	4021	44	establish	establish	VERB
ftr-332	4021	45	a	a	DET
ftr-332	4021	46	new	new	ADJ
ftr-332	4021	47	class	class	NOUN
ftr-332	4021	48	of	of	ADP
ftr-332	4021	49	practitioner	practitioner	NOUN
ftr-332	4021	50	–	–	PUNCT
ftr-332	4021	51	a	a	DET
ftr-332	4021	52	―registered	―registered	ADJ
ftr-332	4021	53	tax	tax	NOUN
ftr-332	4021	54	return	return	NOUN
ftr-332	4021	55	preparer‖	preparer‖	PROPN
ftr-332	4021	56	–	–	PUNCT
ftr-332	4021	57	whose	whose	DET
ftr-332	4021	58	qualifications	qualification	NOUN
ftr-332	4021	59	obviously	obviously	ADV
ftr-332	4021	60	exceed	exceed	VERB
ftr-332	4021	61	those	those	PRON
ftr-332	4021	62	of	of	ADP
ftr-332	4021	63	any	any	DET
ftr-332	4021	64	other	other	ADJ
ftr-332	4021	65	class	class	NOUN
ftr-332	4021	66	of	of	ADP
ftr-332	4021	67	practitioner	practitioner	NOUN
ftr-332	4021	68	.	.	PUNCT
ftr-332	4022	1	reg-13863707	reg-13863707	NOUN
ftr-332	4022	2	,	,	PUNCT
ftr-332	4022	3	regulations	regulation	NOUN
ftr-332	4022	4	governing	govern	VERB
ftr-332	4022	5	practice	practice	NOUN
ftr-332	4022	6	before	before	ADP
ftr-332	4022	7	the	the	DET
ftr-332	4022	8	internal	internal	ADJ
ftr-332	4022	9	revenue	revenue	NOUN
ftr-332	4022	10	service	service	NOUN
ftr-332	4022	11	,	,	PUNCT
ftr-332	4022	12	75	75	NUM
ftr-332	4022	13	f.r	f.r	NOUN
ftr-332	4022	14	.	.	NOUN
ftr-332	4023	1	51713	51713	NUM
ftr-332	4023	2	(	(	PUNCT
ftr-332	4023	3	8/19/10	8/19/10	NUM
ftr-332	4023	4	)	)	PUNCT
ftr-332	4023	5	.	.	PUNCT
ftr-332	4024	1	these	these	DET
ftr-332	4024	2	proposed	propose	VERB
ftr-332	4024	3	regulations	regulation	NOUN
ftr-332	4024	4	would	would	AUX
ftr-332	4024	5	amend	amend	VERB
ftr-332	4024	6	circular	circular	ADJ
ftr-332	4024	7	230	230	NUM
ftr-332	4024	8	to	to	PART
ftr-332	4024	9	apply	apply	VERB
ftr-332	4024	10	to	to	ADP
ftr-332	4024	11	all	all	DET
ftr-332	4024	12	paid	pay	VERB
ftr-332	4024	13	return	return	NOUN
ftr-332	4024	14	preparers	preparer	NOUN
ftr-332	4024	15	and	and	CCONJ
ftr-332	4024	16	identify	identify	VERB
ftr-332	4024	17	exactly	exactly	ADV
ftr-332	4024	18	which	which	PRON
ftr-332	4024	19	preparers	preparer	NOUN
ftr-332	4024	20	have	have	VERB
ftr-332	4024	21	a	a	DET
ftr-332	4024	22	registration	registration	NOUN
ftr-332	4024	23	obligation	obligation	NOUN
ftr-332	4024	24	.	.	PUNCT
ftr-332	4025	1	they	they	PRON
ftr-332	4025	2	would	would	AUX
ftr-332	4025	3	also	also	ADV
ftr-332	4025	4	change	change	VERB
ftr-332	4025	5	the	the	DET
ftr-332	4025	6	general	general	ADJ
ftr-332	4025	7	circular	circular	ADJ
ftr-332	4025	8	standard	standard	NOUN
ftr-332	4025	9	of	of	ADP
ftr-332	4025	10	contact	contact	NOUN
ftr-332	4025	11	from	from	ADP
ftr-332	4025	12	―more	―more	NOUN
ftr-332	4025	13	likely	likely	ADV
ftr-332	4025	14	than	than	ADP
ftr-332	4025	15	not‖	not‖	ADJ
ftr-332	4025	16	to	to	PART
ftr-332	4025	17	―reasonable	―reasonable	PROPN
ftr-332	4025	18	basis‖	basis‖	PROPN
ftr-332	4026	1	[	[	X
ftr-332	4026	2	sic	sic	ADJ
ftr-332	4026	3	]	]	X
ftr-332	4026	4	.	.	PUNCT
ftr-332	4027	1	specifically	specifically	ADV
ftr-332	4027	2	,	,	PUNCT
ftr-332	4027	3	the	the	DET
ftr-332	4027	4	proposed	propose	VERB
ftr-332	4027	5	regulations	regulation	NOUN
ftr-332	4027	6	establish	establish	VERB
ftr-332	4027	7	―registered	―registered	ADJ
ftr-332	4027	8	tax	tax	NOUN
ftr-332	4027	9	return	return	NOUN
ftr-332	4027	10	preparers,‖	preparers,‖	PROPN
ftr-332	4027	11	as	as	ADP
ftr-332	4027	12	a	a	DET
ftr-332	4027	13	new	new	ADJ
ftr-332	4027	14	class	class	NOUN
ftr-332	4027	15	of	of	ADP
ftr-332	4027	16	practitioners	practitioner	NOUN
ftr-332	4027	17	.	.	PUNCT
ftr-332	4028	1	2012	2012	NUM
ftr-332	4028	2	]	]	PUNCT
ftr-332	4028	3	recent	recent	ADJ
ftr-332	4028	4	developments	development	NOUN
ftr-332	4028	5	in	in	ADP
ftr-332	4028	6	federal	federal	ADJ
ftr-332	4028	7	income	income	NOUN
ftr-332	4028	8	taxation	taxation	NOUN
ftr-332	4028	9	381	381	NUM
ftr-332	4028	10	sections	section	NOUN
ftr-332	4028	11	10.3	10.3	NUM
ftr-332	4028	12	through	through	ADP
ftr-332	4028	13	10.6	10.6	NUM
ftr-332	4028	14	of	of	ADP
ftr-332	4028	15	the	the	DET
ftr-332	4028	16	proposed	propose	VERB
ftr-332	4028	17	regulations	regulation	NOUN
ftr-332	4028	18	describe	describe	VERB
ftr-332	4028	19	the	the	DET
ftr-332	4028	20	process	process	NOUN
ftr-332	4028	21	for	for	ADP
ftr-332	4028	22	becoming	become	VERB
ftr-332	4028	23	a	a	DET
ftr-332	4028	24	registered	register	VERB
ftr-332	4028	25	tax	tax	NOUN
ftr-332	4028	26	return	return	NOUN
ftr-332	4028	27	preparer	preparer	NOUN
ftr-332	4028	28	and	and	CCONJ
ftr-332	4028	29	the	the	DET
ftr-332	4028	30	limitations	limitation	NOUN
ftr-332	4028	31	on	on	ADP
ftr-332	4028	32	a	a	DET
ftr-332	4028	33	registered	register	VERB
ftr-332	4028	34	tax	tax	NOUN
ftr-332	4028	35	return	return	NOUN
ftr-332	4028	36	preparer‘s	preparer‘s	ADJ
ftr-332	4028	37	practice	practice	NOUN
ftr-332	4028	38	before	before	ADP
ftr-332	4028	39	the	the	DET
ftr-332	4028	40	irs	irs	PROPN
ftr-332	4028	41	.	.	PUNCT
ftr-332	4029	1	in	in	ADP
ftr-332	4029	2	general	general	ADJ
ftr-332	4029	3	,	,	PUNCT
ftr-332	4029	4	practice	practice	NOUN
ftr-332	4029	5	by	by	ADP
ftr-332	4029	6	registered	register	VERB
ftr-332	4029	7	tax	tax	NOUN
ftr-332	4029	8	return	return	NOUN
ftr-332	4029	9	preparers	preparer	NOUN
ftr-332	4029	10	is	be	AUX
ftr-332	4029	11	limited	limit	VERB
ftr-332	4029	12	to	to	ADP
ftr-332	4029	13	preparing	prepare	VERB
ftr-332	4029	14	tax	tax	NOUN
ftr-332	4029	15	returns	return	NOUN
ftr-332	4029	16	,	,	PUNCT
ftr-332	4029	17	claims	claim	NOUN
ftr-332	4029	18	for	for	ADP
ftr-332	4029	19	refund	refund	NOUN
ftr-332	4029	20	,	,	PUNCT
ftr-332	4029	21	and	and	CCONJ
ftr-332	4029	22	other	other	ADJ
ftr-332	4029	23	documents	document	NOUN
ftr-332	4029	24	for	for	ADP
ftr-332	4029	25	submission	submission	NOUN
ftr-332	4029	26	to	to	ADP
ftr-332	4029	27	the	the	DET
ftr-332	4029	28	irs	irs	PROPN
ftr-332	4029	29	.	.	PUNCT
ftr-332	4030	1	a	a	DET
ftr-332	4030	2	registered	register	VERB
ftr-332	4030	3	tax	tax	NOUN
ftr-332	4030	4	return	return	NOUN
ftr-332	4030	5	preparer	preparer	NOUN
ftr-332	4030	6	may	may	AUX
ftr-332	4030	7	prepare	prepare	VERB
ftr-332	4030	8	all	all	DET
ftr-332	4030	9	or	or	CCONJ
ftr-332	4030	10	substantially	substantially	ADV
ftr-332	4030	11	all	all	PRON
ftr-332	4030	12	of	of	ADP
ftr-332	4030	13	a	a	DET
ftr-332	4030	14	tax	tax	NOUN
ftr-332	4030	15	return	return	NOUN
ftr-332	4030	16	or	or	CCONJ
ftr-332	4030	17	claim	claim	NOUN
ftr-332	4030	18	for	for	ADP
ftr-332	4030	19	refund	refund	NOUN
ftr-332	4030	20	,	,	PUNCT
ftr-332	4030	21	and	and	CCONJ
ftr-332	4030	22	sign	sign	VERB
ftr-332	4030	23	a	a	DET
ftr-332	4030	24	tax	tax	NOUN
ftr-332	4030	25	return	return	NOUN
ftr-332	4030	26	or	or	CCONJ
ftr-332	4030	27	claim	claim	NOUN
ftr-332	4030	28	for	for	ADP
ftr-332	4030	29	refund	refund	NOUN
ftr-332	4030	30	,	,	PUNCT
ftr-332	4030	31	commensurate	commensurate	ADJ
ftr-332	4030	32	with	with	ADP
ftr-332	4030	33	the	the	DET
ftr-332	4030	34	registered	register	VERB
ftr-332	4030	35	tax	tax	NOUN
ftr-332	4030	36	return	return	NOUN
ftr-332	4030	37	preparer‘s	preparer‘s	ADJ
ftr-332	4030	38	level	level	NOUN
ftr-332	4030	39	of	of	ADP
ftr-332	4030	40	competence	competence	NOUN
ftr-332	4030	41	as	as	SCONJ
ftr-332	4030	42	demonstrated	demonstrate	VERB
ftr-332	4030	43	by	by	ADP
ftr-332	4030	44	written	write	VERB
ftr-332	4030	45	examination	examination	NOUN
ftr-332	4030	46	.	.	PUNCT
ftr-332	4031	1	the	the	DET
ftr-332	4031	2	proposed	propose	VERB
ftr-332	4031	3	regulations	regulation	NOUN
ftr-332	4031	4	also	also	ADV
ftr-332	4031	5	revise	revise	VERB
ftr-332	4031	6	section	section	NOUN
ftr-332	4031	7	10.30	10.30	NUM
ftr-332	4031	8	regarding	regard	VERB
ftr-332	4031	9	solicitation	solicitation	NOUN
ftr-332	4031	10	,	,	PUNCT
ftr-332	4031	11	section	section	NOUN
ftr-332	4031	12	10.36	10.36	NUM
ftr-332	4031	13	regarding	regard	VERB
ftr-332	4031	14	procedures	procedure	NOUN
ftr-332	4031	15	to	to	PART
ftr-332	4031	16	ensure	ensure	VERB
ftr-332	4031	17	compliance	compliance	NOUN
ftr-332	4031	18	,	,	PUNCT
ftr-332	4031	19	and	and	CCONJ
ftr-332	4031	20	section	section	NOUN
ftr-332	4031	21	10.51	10.51	NUM
ftr-332	4031	22	regarding	regard	VERB
ftr-332	4031	23	incompetence	incompetence	NOUN
ftr-332	4031	24	and	and	CCONJ
ftr-332	4031	25	disreputable	disreputable	ADJ
ftr-332	4031	26	conduct	conduct	NOUN
ftr-332	4031	27	.	.	PUNCT
ftr-332	4032	1	proposed	propose	VERB
ftr-332	4032	2	regulations	regulation	NOUN
ftr-332	4032	3	under	under	ADP
ftr-332	4032	4	section	section	NOUN
ftr-332	4032	5	6109	6109	NUM
ftr-332	4032	6	of	of	ADP
ftr-332	4032	7	the	the	DET
ftr-332	4032	8	code	code	NOUN
ftr-332	4032	9	(	(	PUNCT
ftr-332	4032	10	reg134235	reg134235	NOUN
ftr-332	4032	11	-	-	PUNCT
ftr-332	4032	12	08	08	NUM
ftr-332	4032	13	)	)	PUNCT
ftr-332	4032	14	published	publish	VERB
ftr-332	4032	15	in	in	ADP
ftr-332	4032	16	the	the	DET
ftr-332	4032	17	federal	federal	ADJ
ftr-332	4032	18	register	register	NOUN
ftr-332	4032	19	(	(	PUNCT
ftr-332	4032	20	75	75	NUM
ftr-332	4032	21	fr	fr	NOUN
ftr-332	4032	22	14539	14539	NUM
ftr-332	4032	23	)	)	PUNCT
ftr-332	4032	24	on	on	ADP
ftr-332	4032	25	march	march	PROPN
ftr-332	4032	26	26	26	NUM
ftr-332	4032	27	,	,	PUNCT
ftr-332	4032	28	2010	2010	NUM
ftr-332	4032	29	,	,	PUNCT
ftr-332	4032	30	also	also	ADV
ftr-332	4032	31	implement	implement	VERB
ftr-332	4032	32	certain	certain	ADJ
ftr-332	4032	33	recommendations	recommendation	NOUN
ftr-332	4032	34	in	in	ADP
ftr-332	4032	35	the	the	DET
ftr-332	4032	36	report	report	NOUN
ftr-332	4032	37	.	.	PUNCT
ftr-332	4033	1	the	the	DET
ftr-332	4033	2	proposed	propose	VERB
ftr-332	4033	3	regulations	regulation	NOUN
ftr-332	4033	4	under	under	ADP
ftr-332	4033	5	section	section	NOUN
ftr-332	4033	6	6109	6109	NUM
ftr-332	4033	7	provide	provide	VERB
ftr-332	4033	8	that	that	PRON
ftr-332	4033	9	,	,	PUNCT
ftr-332	4033	10	for	for	ADP
ftr-332	4033	11	returns	return	NOUN
ftr-332	4033	12	or	or	CCONJ
ftr-332	4033	13	claims	claim	NOUN
ftr-332	4033	14	for	for	ADP
ftr-332	4033	15	refund	refund	NOUN
ftr-332	4033	16	filed	file	VERB
ftr-332	4033	17	after	after	ADP
ftr-332	4033	18	december	december	PROPN
ftr-332	4033	19	31	31	NUM
ftr-332	4033	20	,	,	PUNCT
ftr-332	4033	21	2010	2010	NUM
ftr-332	4033	22	,	,	PUNCT
ftr-332	4033	23	the	the	DET
ftr-332	4033	24	identifying	identify	VERB
ftr-332	4033	25	number	number	NOUN
ftr-332	4033	26	of	of	ADP
ftr-332	4033	27	a	a	DET
ftr-332	4033	28	tax	tax	NOUN
ftr-332	4033	29	return	return	NOUN
ftr-332	4033	30	preparer	preparer	NOUN
ftr-332	4033	31	is	be	AUX
ftr-332	4033	32	the	the	DET
ftr-332	4033	33	individual‘s	individual‘s	NOUN
ftr-332	4033	34	preparer	preparer	NOUN
ftr-332	4033	35	tax	tax	NOUN
ftr-332	4033	36	identification	identification	NOUN
ftr-332	4033	37	number	number	NOUN
ftr-332	4033	38	(	(	PUNCT
ftr-332	4033	39	ptin	ptin	NOUN
ftr-332	4033	40	)	)	PUNCT
ftr-332	4033	41	or	or	CCONJ
ftr-332	4033	42	such	such	ADJ
ftr-332	4033	43	other	other	ADJ
ftr-332	4033	44	number	number	NOUN
ftr-332	4033	45	prescribed	prescribe	VERB
ftr-332	4033	46	by	by	ADP
ftr-332	4033	47	the	the	DET
ftr-332	4033	48	irs	irs	PROPN
ftr-332	4033	49	in	in	ADP
ftr-332	4033	50	forms	form	NOUN
ftr-332	4033	51	,	,	PUNCT
ftr-332	4033	52	instructions	instruction	NOUN
ftr-332	4033	53	,	,	PUNCT
ftr-332	4033	54	or	or	CCONJ
ftr-332	4033	55	other	other	ADJ
ftr-332	4033	56	appropriate	appropriate	ADJ
ftr-332	4033	57	guidance	guidance	NOUN
ftr-332	4033	58	.	.	PUNCT
ftr-332	4034	1	the	the	DET
ftr-332	4034	2	proposed	propose	VERB
ftr-332	4034	3	regulations	regulation	NOUN
ftr-332	4034	4	under	under	ADP
ftr-332	4034	5	section	section	NOUN
ftr-332	4034	6	6109	6109	NUM
ftr-332	4034	7	provide	provide	VERB
ftr-332	4034	8	that	that	SCONJ
ftr-332	4034	9	the	the	DET
ftr-332	4034	10	irs	irs	PROPN
ftr-332	4034	11	is	be	AUX
ftr-332	4034	12	authorized	authorize	VERB
ftr-332	4034	13	to	to	PART
ftr-332	4034	14	require	require	VERB
ftr-332	4034	15	through	through	ADP
ftr-332	4034	16	other	other	ADJ
ftr-332	4034	17	guidance	guidance	NOUN
ftr-332	4034	18	(	(	PUNCT
ftr-332	4034	19	as	as	ADV
ftr-332	4034	20	well	well	ADV
ftr-332	4034	21	as	as	ADP
ftr-332	4034	22	in	in	ADP
ftr-332	4034	23	forms	form	NOUN
ftr-332	4034	24	and	and	CCONJ
ftr-332	4034	25	instructions	instruction	NOUN
ftr-332	4034	26	)	)	PUNCT
ftr-332	4034	27	that	that	SCONJ
ftr-332	4034	28	tax	tax	NOUN
ftr-332	4034	29	return	return	NOUN
ftr-332	4034	30	preparers	preparer	NOUN
ftr-332	4034	31	apply	apply	VERB
ftr-332	4034	32	for	for	ADP
ftr-332	4034	33	a	a	DET
ftr-332	4034	34	ptin	ptin	NOUN
ftr-332	4034	35	or	or	CCONJ
ftr-332	4034	36	other	other	ADJ
ftr-332	4034	37	prescribed	prescribed	ADJ
ftr-332	4034	38	identifying	identify	VERB
ftr-332	4034	39	number	number	NOUN
ftr-332	4034	40	,	,	PUNCT
ftr-332	4034	41	the	the	DET
ftr-332	4034	42	regular	regular	ADJ
ftr-332	4034	43	renewal	renewal	NOUN
ftr-332	4034	44	of	of	ADP
ftr-332	4034	45	ptins	ptin	NOUN
ftr-332	4034	46	or	or	CCONJ
ftr-332	4034	47	other	other	ADJ
ftr-332	4034	48	prescribed	prescribed	ADJ
ftr-332	4034	49	identifying	identify	VERB
ftr-332	4034	50	number	number	NOUN
ftr-332	4034	51	,	,	PUNCT
ftr-332	4034	52	and	and	CCONJ
ftr-332	4034	53	the	the	DET
ftr-332	4034	54	payment	payment	NOUN
ftr-332	4034	55	of	of	ADP
ftr-332	4034	56	user	user	NOUN
ftr-332	4034	57	fees	fee	NOUN
ftr-332	4034	58	.	.	PUNCT
ftr-332	4035	1			X
ftr-332	4035	2	just	just	ADV
ftr-332	4035	3	as	as	SCONJ
ftr-332	4035	4	―registered‖	―registered‖	ADJ
ftr-332	4035	5	mail	mail	NOUN
ftr-332	4035	6	is	be	AUX
ftr-332	4035	7	―better‖	―better‖	PROPN
ftr-332	4035	8	than	than	ADP
ftr-332	4035	9	―certified‖	―certified‖	PROPN
ftr-332	4035	10	mail	mail	NOUN
ftr-332	4035	11	,	,	PUNCT
ftr-332	4035	12	a	a	DET
ftr-332	4035	13	―registered	―registered	ADJ
ftr-332	4035	14	tax	tax	NOUN
ftr-332	4035	15	return	return	NOUN
ftr-332	4035	16	preparer‖	preparer‖	PROPN
ftr-332	4035	17	–	–	PUNCT
ftr-332	4035	18	whose	whose	DET
ftr-332	4035	19	duties	duty	NOUN
ftr-332	4035	20	focus	focus	VERB
ftr-332	4035	21	solely	solely	ADV
ftr-332	4035	22	on	on	ADP
ftr-332	4035	23	the	the	DET
ftr-332	4035	24	preparation	preparation	NOUN
ftr-332	4035	25	of	of	ADP
ftr-332	4035	26	tax	tax	NOUN
ftr-332	4035	27	returns	return	NOUN
ftr-332	4035	28	–	–	PUNCT
ftr-332	4035	29	seems	seem	VERB
ftr-332	4035	30	to	to	PART
ftr-332	4035	31	be	be	AUX
ftr-332	4035	32	―better‖	―better‖	PROPN
ftr-332	4035	33	than	than	ADP
ftr-332	4035	34	a	a	DET
ftr-332	4035	35	―certified	―certifie	VERB
ftr-332	4035	36	public	public	NOUN
ftr-332	4035	37	accountant‖	accountant‖	PROPN
ftr-332	4035	38	–	–	PUNCT
ftr-332	4035	39	whose	whose	DET
ftr-332	4035	40	duties	duty	NOUN
ftr-332	4035	41	are	be	AUX
ftr-332	4035	42	numerous	numerous	ADJ
ftr-332	4035	43	and	and	CCONJ
ftr-332	4035	44	varied	varied	ADJ
ftr-332	4035	45	.	.	PUNCT
ftr-332	4036	1	additionally	additionally	ADV
ftr-332	4036	2	,	,	PUNCT
ftr-332	4036	3	the	the	DET
ftr-332	4036	4	―registered‖	―registered‖	PROPN
ftr-332	4036	5	practitioner	practitioner	NOUN
ftr-332	4036	6	gets	get	VERB
ftr-332	4036	7	his	his	PRON
ftr-332	4036	8	authority	authority	NOUN
ftr-332	4036	9	from	from	ADP
ftr-332	4036	10	the	the	DET
ftr-332	4036	11	u.s	u.s	PROPN
ftr-332	4036	12	.	.	PROPN
ftr-332	4036	13	government‘s	government‘s	PROPN
ftr-332	4036	14	internal	internal	ADJ
ftr-332	4036	15	revenue	revenue	NOUN
ftr-332	4036	16	service	service	NOUN
ftr-332	4036	17	while	while	SCONJ
ftr-332	4036	18	the	the	DET
ftr-332	4036	19	―certified‖	―certified‖	PROPN
ftr-332	4036	20	practitioner	practitioner	NOUN
ftr-332	4036	21	gets	get	VERB
ftr-332	4036	22	his	his	PRON
ftr-332	4036	23	authority	authority	NOUN
ftr-332	4036	24	merely	merely	ADV
ftr-332	4036	25	from	from	ADP
ftr-332	4036	26	one	one	NUM
ftr-332	4036	27	of	of	ADP
ftr-332	4036	28	the	the	DET
ftr-332	4036	29	states	state	NOUN
ftr-332	4036	30	.	.	PUNCT
ftr-332	4037	1	d.	d.	PROPN
ftr-332	4037	2	proposed	propose	VERB
ftr-332	4037	3	amendments	amendment	NOUN
ftr-332	4037	4	to	to	PART
ftr-332	4037	5	circular	circular	VERB
ftr-332	4037	6	230	230	NUM
ftr-332	4037	7	.	.	PUNCT
ftr-332	4037	8	reg-138637	reg-138637	NOUN
ftr-332	4037	9	-	-	PUNCT
ftr-332	4037	10	07	07	NUM
ftr-332	4037	11	,	,	PUNCT
ftr-332	4037	12	rules	rule	NOUN
ftr-332	4037	13	governing	govern	VERB
ftr-332	4037	14	practice	practice	NOUN
ftr-332	4037	15	before	before	ADP
ftr-332	4037	16	the	the	DET
ftr-332	4037	17	internal	internal	ADJ
ftr-332	4037	18	revenue	revenue	NOUN
ftr-332	4037	19	service	service	NOUN
ftr-332	4037	20	,	,	PUNCT
ftr-332	4037	21	2010	2010	NUM
ftr-332	4037	22	-	-	SYM
ftr-332	4037	23	2	2	NUM
ftr-332	4037	24	c.b	c.b	PROPN
ftr-332	4037	25	.	.	PROPN
ftr-332	4037	26	581	581	NUM
ftr-332	4037	27	(	(	PUNCT
ftr-332	4037	28	8/19/10	8/19/10	NUM
ftr-332	4037	29	)	)	PUNCT
ftr-332	4037	30	.	.	PUNCT
ftr-332	4038	1	these	these	DET
ftr-332	4038	2	proposed	propose	VERB
ftr-332	4038	3	regulations	regulation	NOUN
ftr-332	4038	4	contain	contain	VERB
ftr-332	4038	5	standards	standard	NOUN
ftr-332	4038	6	with	with	ADP
ftr-332	4038	7	respect	respect	NOUN
ftr-332	4038	8	to	to	ADP
ftr-332	4038	9	tax	tax	NOUN
ftr-332	4038	10	returns	return	NOUN
ftr-332	4038	11	under	under	ADP
ftr-332	4038	12	§	§	PROPN
ftr-332	4038	13	10.34	10.34	NUM
ftr-332	4038	14	,	,	PUNCT
ftr-332	4038	15	as	as	ADV
ftr-332	4038	16	well	well	ADV
ftr-332	4038	17	as	as	ADP
ftr-332	4038	18	new	new	ADJ
ftr-332	4038	19	rules	rule	NOUN
ftr-332	4038	20	governing	govern	VERB
ftr-332	4038	21	the	the	DET
ftr-332	4038	22	oversight	oversight	NOUN
ftr-332	4038	23	of	of	ADP
ftr-332	4038	24	tax	tax	NOUN
ftr-332	4038	25	return	return	NOUN
ftr-332	4038	26	preparers	preparer	NOUN
ftr-332	4038	27	under	under	ADP
ftr-332	4038	28	§	§	PROPN
ftr-332	4038	29	§	§	PROPN
ftr-332	4038	30	10.3	10.3	NUM
ftr-332	4038	31	through	through	ADP
ftr-332	4038	32	10.6	10.6	NUM
ftr-332	4038	33	.	.	PUNCT
ftr-332	4039	1	there	there	PRON
ftr-332	4039	2	are	be	VERB
ftr-332	4039	3	also	also	ADV
ftr-332	4039	4	proposed	propose	VERB
ftr-332	4039	5	revisions	revision	NOUN
ftr-332	4039	6	to	to	ADP
ftr-332	4039	7	§	§	PROPN
ftr-332	4039	8	10.30	10.30	NUM
ftr-332	4039	9	regarding	regard	VERB
ftr-332	4039	10	solicitation	solicitation	NOUN
ftr-332	4039	11	,	,	PUNCT
ftr-332	4039	12	§	§	PROPN
ftr-332	4039	13	10.36	10.36	NUM
ftr-332	4039	14	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=21&_butinline=1&_butinfo=ircode%206109&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=1a3bff3c8603a186616e0d6694786efd	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=21&_butinline=1&_butinfo=ircode%206109&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=1a3bff3c8603a186616e0d6694786efd	NOUN
ftr-332	4039	15	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=22&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b75%20fr%2014539%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=9ed853f7605f9e76a6c96b8a11270757	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=22&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b75%20fr%2014539%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=9ed853f7605f9e76a6c96b8a11270757	NOUN
ftr-332	4039	16	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=23&_butinline=1&_butinfo=ircode%206109&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=ffd8000b0ba2521611683a0e6c686e93	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=23&_butinline=1&_butinfo=ircode%206109&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=ffd8000b0ba2521611683a0e6c686e93	PROPN
ftr-332	4039	17	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=24&_butinline=1&_butinfo=ircode%206109&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=ce5e5a997d079d5a4ca55194db8dfa12	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=24&_butinline=1&_butinfo=ircode%206109&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=ce5e5a997d079d5a4ca55194db8dfa12	PROPN
ftr-332	4039	18	382	382	NUM
ftr-332	4039	19	florida	florida	PROPN
ftr-332	4039	20	tax	tax	NOUN
ftr-332	4039	21	review	review	NOUN
ftr-332	4039	22	[	[	X
ftr-332	4039	23	vol	vol	NOUN
ftr-332	4039	24	.	.	PUNCT
ftr-332	4040	1	12:5	12:5	NUM
ftr-332	4040	2	regarding	regard	VERB
ftr-332	4040	3	procedures	procedure	NOUN
ftr-332	4040	4	to	to	PART
ftr-332	4040	5	ensure	ensure	VERB
ftr-332	4040	6	compliance	compliance	NOUN
ftr-332	4040	7	,	,	PUNCT
ftr-332	4040	8	and	and	CCONJ
ftr-332	4040	9	§	§	PROPN
ftr-332	4040	10	10.51	10.51	NUM
ftr-332	4040	11	regarding	regard	VERB
ftr-332	4040	12	incompetence	incompetence	NOUN
ftr-332	4040	13	and	and	CCONJ
ftr-332	4040	14	disreputable	disreputable	ADJ
ftr-332	4040	15	conduct	conduct	NOUN
ftr-332	4040	16	.	.	PUNCT
ftr-332	4041	1	e.	e.	PROPN
ftr-332	4041	2	final	final	PROPN
ftr-332	4041	3	§	§	PROPN
ftr-332	4041	4	6109	6109	NUM
ftr-332	4041	5	regulations	regulation	NOUN
ftr-332	4041	6	.	.	PUNCT
ftr-332	4042	1	t.d	t.d	PROPN
ftr-332	4042	2	.	.	NOUN
ftr-332	4042	3	9501	9501	NUM
ftr-332	4042	4	,	,	PUNCT
ftr-332	4042	5	furnishing	furnish	VERB
ftr-332	4042	6	identifying	identify	VERB
ftr-332	4042	7	number	number	NOUN
ftr-332	4042	8	of	of	ADP
ftr-332	4042	9	tax	tax	NOUN
ftr-332	4042	10	return	return	NOUN
ftr-332	4042	11	preparer	preparer	NOUN
ftr-332	4042	12	,	,	PUNCT
ftr-332	4042	13	75	75	NUM
ftr-332	4042	14	f.r	f.r	NOUN
ftr-332	4042	15	.	.	PROPN
ftr-332	4042	16	60309	60309	NUM
ftr-332	4042	17	(	(	PUNCT
ftr-332	4042	18	9/28/10	9/28/10	NUM
ftr-332	4042	19	)	)	PUNCT
ftr-332	4042	20	.	.	PUNCT
ftr-332	4043	1	final	final	ADJ
ftr-332	4043	2	regulations	regulation	NOUN
ftr-332	4043	3	amending	amend	VERB
ftr-332	4043	4	§	§	PROPN
ftr-332	4043	5	1.6109	1.6109	NUM
ftr-332	4043	6	-	-	SYM
ftr-332	4043	7	2	2	NUM
ftr-332	4043	8	explaining	explain	VERB
ftr-332	4043	9	how	how	SCONJ
ftr-332	4043	10	the	the	DET
ftr-332	4043	11	irs	irs	PROPN
ftr-332	4043	12	will	will	AUX
ftr-332	4043	13	define	define	VERB
ftr-332	4043	14	those	those	PRON
ftr-332	4043	15	required	require	VERB
ftr-332	4043	16	to	to	PART
ftr-332	4043	17	obtain	obtain	VERB
ftr-332	4043	18	a	a	DET
ftr-332	4043	19	ptin	ptin	NOUN
ftr-332	4043	20	as	as	ADP
ftr-332	4043	21	a	a	DET
ftr-332	4043	22	return	return	NOUN
ftr-332	4043	23	preparer	preparer	NOUN
ftr-332	4043	24	,	,	PUNCT
ftr-332	4043	25	with	with	ADP
ftr-332	4043	26	four	four	NUM
ftr-332	4043	27	examples	example	NOUN
ftr-332	4043	28	.	.	PUNCT
ftr-332	4044	1	f.	f.	PROPN
ftr-332	4044	2	david	david	PROPN
ftr-332	4044	3	williams	williams	PROPN
ftr-332	4044	4	is	be	AUX
ftr-332	4044	5	to	to	PART
ftr-332	4044	6	be	be	AUX
ftr-332	4044	7	given	give	VERB
ftr-332	4044	8	―broad	―broad	X
ftr-332	4044	9	responsibility.‖	responsibility.‖	ADJ
ftr-332	4044	10	ir-2010	ir-2010	NOUN
ftr-332	4044	11	-	-	PUNCT
ftr-332	4044	12	107	107	NUM
ftr-332	4044	13	(	(	PUNCT
ftr-332	4044	14	10/26/10	10/26/10	NUM
ftr-332	4044	15	)	)	PUNCT
ftr-332	4044	16	.	.	PUNCT
ftr-332	4045	1	in	in	ADP
ftr-332	4045	2	a	a	DET
ftr-332	4045	3	speech	speech	NOUN
ftr-332	4045	4	to	to	ADP
ftr-332	4045	5	the	the	DET
ftr-332	4045	6	aicpa	aicpa	ADJ
ftr-332	4045	7	fall	fall	NOUN
ftr-332	4045	8	meeting	meeting	NOUN
ftr-332	4045	9	,	,	PUNCT
ftr-332	4045	10	irs	irs	PROPN
ftr-332	4045	11	commissioner	commissioner	PROPN
ftr-332	4045	12	shulman	shulman	PROPN
ftr-332	4045	13	announced	announce	VERB
ftr-332	4045	14	the	the	DET
ftr-332	4045	15	creation	creation	NOUN
ftr-332	4045	16	of	of	ADP
ftr-332	4045	17	a	a	DET
ftr-332	4045	18	return	return	NOUN
ftr-332	4045	19	preparer	preparer	NOUN
ftr-332	4045	20	office	office	NOUN
ftr-332	4045	21	under	under	ADP
ftr-332	4045	22	david	david	PROPN
ftr-332	4045	23	r.	r.	PROPN
ftr-332	4045	24	williams	williams	PROPN
ftr-332	4045	25	at	at	ADP
ftr-332	4045	26	the	the	DET
ftr-332	4045	27	irs	irs	PROPN
ftr-332	4045	28	itself	itself	PRON
ftr-332	4045	29	,	,	PUNCT
ftr-332	4045	30	which	which	DET
ftr-332	4045	31	office	office	NOUN
ftr-332	4045	32	is	be	AUX
ftr-332	4045	33	to	to	PART
ftr-332	4045	34	have	have	VERB
ftr-332	4045	35	―broad	―broad	VERB
ftr-332	4045	36	responsibility‖	responsibility‖	PROPN
ftr-332	4045	37	for	for	ADP
ftr-332	4045	38	the	the	DET
ftr-332	4045	39	return	return	NOUN
ftr-332	4045	40	preparer	preparer	NOUN
ftr-332	4045	41	initiative	initiative	NOUN
ftr-332	4045	42	.	.	PUNCT
ftr-332	4046	1	the	the	DET
ftr-332	4046	2	office	office	NOUN
ftr-332	4046	3	will	will	AUX
ftr-332	4046	4	complement	complement	VERB
ftr-332	4046	5	the	the	DET
ftr-332	4046	6	work	work	NOUN
ftr-332	4046	7	of	of	ADP
ftr-332	4046	8	the	the	DET
ftr-332	4046	9	irs	irs	PROPN
ftr-332	4046	10	office	office	NOUN
ftr-332	4046	11	of	of	ADP
ftr-332	4046	12	professional	professional	ADJ
ftr-332	4046	13	responsibility	responsibility	NOUN
ftr-332	4046	14	under	under	ADP
ftr-332	4046	15	karen	karen	PROPN
ftr-332	4046	16	hawkins	hawkins	PROPN
ftr-332	4046	17	.	.	PUNCT
ftr-332	4047	1	g.	g.	PROPN
ftr-332	4047	2	register	register	VERB
ftr-332	4047	3	those	those	DET
ftr-332	4047	4	staff	staff	NOUN
ftr-332	4047	5	members	member	NOUN
ftr-332	4047	6	as	as	ADP
ftr-332	4047	7	―supervised	―supervise	VERB
ftr-332	4047	8	preparers‖	preparers‖	PROPN
ftr-332	4047	9	!	!	PUNCT
ftr-332	4048	1	notice	notice	VERB
ftr-332	4048	2	2011	2011	NUM
ftr-332	4048	3	-	-	SYM
ftr-332	4048	4	6	6	NUM
ftr-332	4048	5	,	,	PUNCT
ftr-332	4048	6	2011	2011	NUM
ftr-332	4048	7	-	-	SYM
ftr-332	4048	8	1	1	NUM
ftr-332	4048	9	c.b	c.b	PROPN
ftr-332	4048	10	.	.	PROPN
ftr-332	4048	11	315	315	NUM
ftr-332	4048	12	(	(	PUNCT
ftr-332	4048	13	12/30/10	12/30/10	PROPN
ftr-332	4048	14	)	)	PUNCT
ftr-332	4048	15	.	.	PUNCT
ftr-332	4049	1	this	this	DET
ftr-332	4049	2	notice	notice	NOUN
ftr-332	4049	3	provides	provide	VERB
ftr-332	4049	4	guidance	guidance	NOUN
ftr-332	4049	5	on	on	ADP
ftr-332	4049	6	the	the	DET
ftr-332	4049	7	new	new	ADJ
ftr-332	4049	8	regulations	regulation	NOUN
ftr-332	4049	9	§	§	PROPN
ftr-332	4049	10	1.6901	1.6901	NUM
ftr-332	4049	11	-	-	SYM
ftr-332	4049	12	2	2	NUM
ftr-332	4049	13	governing	govern	VERB
ftr-332	4049	14	tax	tax	NOUN
ftr-332	4049	15	return	return	NOUN
ftr-332	4049	16	preparers	preparer	NOUN
ftr-332	4049	17	,	,	PUNCT
ftr-332	4049	18	including	include	VERB
ftr-332	4049	19	the	the	DET
ftr-332	4049	20	exemption	exemption	NOUN
ftr-332	4049	21	from	from	ADP
ftr-332	4049	22	continuing	continue	VERB
ftr-332	4049	23	education	education	NOUN
ftr-332	4049	24	requirements	requirement	NOUN
ftr-332	4049	25	and	and	CCONJ
ftr-332	4049	26	competency	competency	NOUN
ftr-332	4049	27	exams	exam	NOUN
ftr-332	4049	28	for	for	ADP
ftr-332	4049	29	non	non	ADJ
ftr-332	4049	30	-	-	ADJ
ftr-332	4049	31	signing	signing	ADJ
ftr-332	4049	32	supervised	supervised	ADJ
ftr-332	4049	33	staff	staff	NOUN
ftr-332	4049	34	members	member	NOUN
ftr-332	4049	35	employed	employ	VERB
ftr-332	4049	36	and	and	CCONJ
ftr-332	4049	37	supervised	supervise	VERB
ftr-332	4049	38	by	by	ADP
ftr-332	4049	39	an	an	DET
ftr-332	4049	40	attorney	attorney	NOUN
ftr-332	4049	41	,	,	PUNCT
ftr-332	4049	42	cpa	cpa	NOUN
ftr-332	4049	43	or	or	CCONJ
ftr-332	4049	44	enrolled	enrol	VERB
ftr-332	4049	45	agent	agent	NOUN
ftr-332	4049	46	;	;	PUNCT
ftr-332	4049	47	however	however	ADV
ftr-332	4049	48	,	,	PUNCT
ftr-332	4049	49	these	these	DET
ftr-332	4049	50	―supervised	―supervise	VERB
ftr-332	4049	51	preparers‖	preparers‖	PROPN
ftr-332	4049	52	must	must	AUX
ftr-332	4049	53	obtain	obtain	VERB
ftr-332	4049	54	ptins	ptin	NOUN
ftr-332	4049	55	and	and	CCONJ
ftr-332	4049	56	pass	pass	VERB
ftr-332	4049	57	the	the	DET
ftr-332	4049	58	mandatory	mandatory	ADJ
ftr-332	4049	59	tax	tax	NOUN
ftr-332	4049	60	compliance	compliance	NOUN
ftr-332	4049	61	and	and	CCONJ
ftr-332	4049	62	suitability	suitability	NOUN
ftr-332	4049	63	checks	check	NOUN
ftr-332	4049	64	[	[	X
ftr-332	4049	65	and	and	CCONJ
ftr-332	4049	66	pay	pay	VERB
ftr-332	4049	67	the	the	DET
ftr-332	4049	68	$	$	SYM
ftr-332	4049	69	64.25	64.25	NUM
ftr-332	4049	70	annual	annual	ADJ
ftr-332	4049	71	fee	fee	NOUN
ftr-332	4049	72	]	]	PUNCT
ftr-332	4049	73	.	.	PUNCT
ftr-332	4050	1	the	the	DET
ftr-332	4050	2	notice	notice	NOUN
ftr-332	4050	3	also	also	ADV
ftr-332	4050	4	contains	contain	VERB
ftr-332	4050	5	a	a	DET
ftr-332	4050	6	list	list	NOUN
ftr-332	4050	7	of	of	ADP
ftr-332	4050	8	forms	form	NOUN
ftr-332	4050	9	that	that	PRON
ftr-332	4050	10	do	do	AUX
ftr-332	4050	11	not	not	PART
ftr-332	4050	12	require	require	VERB
ftr-332	4050	13	that	that	SCONJ
ftr-332	4050	14	their	their	PRON
ftr-332	4050	15	preparer	preparer	NOUN
ftr-332	4050	16	have	have	VERB
ftr-332	4050	17	a	a	DET
ftr-332	4050	18	ptin	ptin	NOUN
ftr-332	4050	19	,	,	PUNCT
ftr-332	4050	20	as	as	ADV
ftr-332	4050	21	well	well	ADV
ftr-332	4050	22	as	as	ADP
ftr-332	4050	23	interim	interim	ADJ
ftr-332	4050	24	rules	rule	NOUN
ftr-332	4050	25	that	that	PRON
ftr-332	4050	26	permit	permit	VERB
ftr-332	4050	27	individuals	individual	NOUN
ftr-332	4050	28	to	to	PART
ftr-332	4050	29	obtain	obtain	VERB
ftr-332	4050	30	provisional	provisional	ADJ
ftr-332	4050	31	ptins	ptin	NOUN
ftr-332	4050	32	before	before	ADP
ftr-332	4050	33	the	the	DET
ftr-332	4050	34	first	first	ADJ
ftr-332	4050	35	offering	offering	NOUN
ftr-332	4050	36	of	of	ADP
ftr-332	4050	37	competency	competency	NOUN
ftr-332	4050	38	examinations	examination	NOUN
ftr-332	4050	39	;	;	PUNCT
ftr-332	4050	40	the	the	DET
ftr-332	4050	41	provisional	provisional	ADJ
ftr-332	4050	42	ptins	ptin	NOUN
ftr-332	4050	43	may	may	AUX
ftr-332	4050	44	be	be	AUX
ftr-332	4050	45	renewed	renew	VERB
ftr-332	4050	46	until	until	ADP
ftr-332	4050	47	the	the	DET
ftr-332	4050	48	end	end	NOUN
ftr-332	4050	49	of	of	ADP
ftr-332	4050	50	2013	2013	NUM
ftr-332	4050	51	.	.	PUNCT
ftr-332	4051	1	h.	h.	NOUN
ftr-332	4051	2	relief	relief	NOUN
ftr-332	4051	3	for	for	ADP
ftr-332	4051	4	irs	irs	PROPN
ftr-332	4051	5	delays	delay	NOUN
ftr-332	4051	6	.	.	PUNCT
ftr-332	4052	1	notice	notice	VERB
ftr-332	4052	2	2011	2011	NUM
ftr-332	4052	3	-	-	SYM
ftr-332	4052	4	11	11	NUM
ftr-332	4052	5	,	,	PUNCT
ftr-332	4052	6	2011	2011	NUM
ftr-332	4052	7	-	-	SYM
ftr-332	4052	8	7	7	NUM
ftr-332	4052	9	i.r.b	i.r.b	NOUN
ftr-332	4052	10	.	.	PUNCT
ftr-332	4053	1	497	497	NUM
ftr-332	4053	2	(	(	PUNCT
ftr-332	4053	3	1/26/11	1/26/11	NUM
ftr-332	4053	4	)	)	PUNCT
ftr-332	4053	5	.	.	PUNCT
ftr-332	4054	1	this	this	DET
ftr-332	4054	2	notice	notice	NOUN
ftr-332	4054	3	temporarily	temporarily	ADV
ftr-332	4054	4	allows	allow	VERB
ftr-332	4054	5	certain	certain	ADJ
ftr-332	4054	6	tax	tax	NOUN
ftr-332	4054	7	return	return	NOUN
ftr-332	4054	8	preparers	preparer	NOUN
ftr-332	4054	9	who	who	PRON
ftr-332	4054	10	have	have	AUX
ftr-332	4054	11	made	make	VERB
ftr-332	4054	12	a	a	DET
ftr-332	4054	13	good	good	ADJ
ftr-332	4054	14	faith	faith	NOUN
ftr-332	4054	15	effort	effort	NOUN
ftr-332	4054	16	to	to	PART
ftr-332	4054	17	obtain	obtain	VERB
ftr-332	4054	18	a	a	DET
ftr-332	4054	19	ptin	ptin	NOUN
ftr-332	4054	20	to	to	PART
ftr-332	4054	21	prepare	prepare	VERB
ftr-332	4054	22	tax	tax	NOUN
ftr-332	4054	23	returns	return	NOUN
ftr-332	4054	24	for	for	ADP
ftr-332	4054	25	compensation	compensation	NOUN
ftr-332	4054	26	even	even	ADV
ftr-332	4054	27	though	though	SCONJ
ftr-332	4054	28	they	they	PRON
ftr-332	4054	29	have	have	AUX
ftr-332	4054	30	not	not	PART
ftr-332	4054	31	received	receive	VERB
ftr-332	4054	32	a	a	DET
ftr-332	4054	33	ptin	ptin	NOUN
ftr-332	4054	34	.	.	PUNCT
ftr-332	4055	1	any	any	DET
ftr-332	4055	2	tax	tax	NOUN
ftr-332	4055	3	return	return	NOUN
ftr-332	4055	4	preparer	preparer	NOUN
ftr-332	4055	5	who	who	PRON
ftr-332	4055	6	receives	receive	VERB
ftr-332	4055	7	(	(	PUNCT
ftr-332	4055	8	1	1	NUM
ftr-332	4055	9	)	)	PUNCT
ftr-332	4055	10	a	a	DET
ftr-332	4055	11	notice	notice	NOUN
ftr-332	4055	12	from	from	ADP
ftr-332	4055	13	the	the	DET
ftr-332	4055	14	irs	irs	PROPN
ftr-332	4055	15	that	that	SCONJ
ftr-332	4055	16	it	it	PRON
ftr-332	4055	17	was	be	AUX
ftr-332	4055	18	unable	unable	ADJ
ftr-332	4055	19	to	to	PART
ftr-332	4055	20	process	process	VERB
ftr-332	4055	21	his	his	PRON
ftr-332	4055	22	online	online	ADJ
ftr-332	4055	23	ptin	ptin	NOUN
ftr-332	4055	24	application	application	NOUN
ftr-332	4055	25	or	or	CCONJ
ftr-332	4055	26	(	(	PUNCT
ftr-332	4055	27	2	2	NUM
ftr-332	4055	28	)	)	PUNCT
ftr-332	4055	29	an	an	DET
ftr-332	4055	30	acknowledgment	acknowledgment	NOUN
ftr-332	4055	31	of	of	ADP
ftr-332	4055	32	receipt	receipt	NOUN
ftr-332	4055	33	of	of	ADP
ftr-332	4055	34	the	the	DET
ftr-332	4055	35	paper	paper	NOUN
ftr-332	4055	36	ptin	ptin	NOUN
ftr-332	4055	37	application	application	NOUN
ftr-332	4055	38	will	will	AUX
ftr-332	4055	39	be	be	AUX
ftr-332	4055	40	allowed	allow	VERB
ftr-332	4055	41	to	to	PART
ftr-332	4055	42	prepare	prepare	VERB
ftr-332	4055	43	and	and	CCONJ
ftr-332	4055	44	file	file	VERB
ftr-332	4055	45	tax	tax	NOUN
ftr-332	4055	46	returns	return	NOUN
ftr-332	4055	47	or	or	CCONJ
ftr-332	4055	48	claims	claim	NOUN
ftr-332	4055	49	for	for	ADP
ftr-332	4055	50	refund	refund	NOUN
ftr-332	4055	51	for	for	ADP
ftr-332	4055	52	compensation	compensation	NOUN
ftr-332	4055	53	after	after	ADP
ftr-332	4055	54	the	the	DET
ftr-332	4055	55	tax	tax	NOUN
ftr-332	4055	56	return	return	NOUN
ftr-332	4055	57	preparer	preparer	NOUN
ftr-332	4055	58	complies	comply	VERB
ftr-332	4055	59	with	with	ADP
ftr-332	4055	60	all	all	DET
ftr-332	4055	61	instructions	instruction	NOUN
ftr-332	4055	62	provided	provide	VERB
ftr-332	4055	63	in	in	ADP
ftr-332	4055	64	the	the	DET
ftr-332	4055	65	notification	notification	NOUN
ftr-332	4055	66	or	or	CCONJ
ftr-332	4055	67	acknowledgment	acknowledgment	NOUN
ftr-332	4055	68	letter	letter	NOUN
ftr-332	4055	69	.	.	PUNCT
ftr-332	4056	1	this	this	DET
ftr-332	4056	2	relief	relief	NOUN
ftr-332	4056	3	applies	apply	VERB
ftr-332	4056	4	only	only	ADV
ftr-332	4056	5	for	for	ADP
ftr-332	4056	6	the	the	DET
ftr-332	4056	7	2011	2011	NUM
ftr-332	4056	8	tax	tax	NOUN
ftr-332	4056	9	return	return	NOUN
ftr-332	4056	10	filing	filing	NOUN
ftr-332	4056	11	season	season	NOUN
ftr-332	4056	12	.	.	PUNCT
ftr-332	4057	1	i.	i.	PROPN
ftr-332	4057	2	final	final	ADJ
ftr-332	4057	3	amendments	amendment	NOUN
ftr-332	4057	4	to	to	PART
ftr-332	4057	5	circular	circular	VERB
ftr-332	4057	6	230	230	NUM
ftr-332	4057	7	.	.	PUNCT
ftr-332	4058	1	t.d	t.d	PROPN
ftr-332	4058	2	.	.	PROPN
ftr-332	4058	3	9527	9527	NUM
ftr-332	4058	4	,	,	PUNCT
ftr-332	4058	5	regulations	regulation	NOUN
ftr-332	4058	6	governing	govern	VERB
ftr-332	4058	7	practice	practice	NOUN
ftr-332	4058	8	before	before	ADP
ftr-332	4058	9	the	the	DET
ftr-332	4058	10	internal	internal	ADJ
ftr-332	4058	11	revenue	revenue	NOUN
ftr-332	4058	12	service	service	NOUN
ftr-332	4058	13	,	,	PUNCT
ftr-332	4058	14	2012	2012	NUM
ftr-332	4058	15	]	]	PUNCT
ftr-332	4058	16	recent	recent	ADJ
ftr-332	4058	17	developments	development	NOUN
ftr-332	4058	18	in	in	ADP
ftr-332	4058	19	federal	federal	ADJ
ftr-332	4058	20	income	income	NOUN
ftr-332	4058	21	taxation	taxation	NOUN
ftr-332	4058	22	383	383	NUM
ftr-332	4058	23	76	76	NUM
ftr-332	4058	24	f.r	f.r	NOUN
ftr-332	4058	25	.	.	PROPN
ftr-332	4058	26	32286	32286	NUM
ftr-332	4058	27	(	(	PUNCT
ftr-332	4058	28	5/31/11	5/31/11	NUM
ftr-332	4058	29	)	)	PUNCT
ftr-332	4058	30	.	.	PUNCT
ftr-332	4059	1	these	these	DET
ftr-332	4059	2	regulations	regulation	NOUN
ftr-332	4059	3	adopt	adopt	VERB
ftr-332	4059	4	,	,	PUNCT
ftr-332	4059	5	with	with	ADP
ftr-332	4059	6	some	some	DET
ftr-332	4059	7	changes	change	NOUN
ftr-332	4059	8	,	,	PUNCT
ftr-332	4059	9	proposed	propose	VERB
ftr-332	4059	10	regulations	regulation	NOUN
ftr-332	4059	11	(	(	PUNCT
ftr-332	4059	12	reg-138637	reg-138637	NOUN
ftr-332	4059	13	-	-	PUNCT
ftr-332	4059	14	07	07	NUM
ftr-332	4059	15	)	)	PUNCT
ftr-332	4059	16	,	,	PUNCT
ftr-332	4059	17	see	see	VERB
ftr-332	4059	18	d.	d.	PROPN
ftr-332	4059	19	,	,	PUNCT
ftr-332	4059	20	above	above	ADV
ftr-332	4059	21	.	.	PUNCT
ftr-332	4060	1	attorneys	attorney	NOUN
ftr-332	4060	2	and	and	CCONJ
ftr-332	4060	3	cpas	cpa	NOUN
ftr-332	4060	4	are	be	AUX
ftr-332	4060	5	not	not	PART
ftr-332	4060	6	affected	affect	VERB
ftr-332	4060	7	by	by	ADP
ftr-332	4060	8	the	the	DET
ftr-332	4060	9	amendments	amendment	NOUN
ftr-332	4060	10	to	to	PART
ftr-332	4060	11	circular	circular	VERB
ftr-332	4060	12	230	230	NUM
ftr-332	4060	13	§	§	PROPN
ftr-332	4060	14	§	§	PROPN
ftr-332	4060	15	10.3	10.3	NUM
ftr-332	4060	16	,	,	PUNCT
ftr-332	4060	17	10.4	10.4	NUM
ftr-332	4060	18	,	,	PUNCT
ftr-332	4060	19	10.5	10.5	NUM
ftr-332	4060	20	,	,	PUNCT
ftr-332	4060	21	10.7	10.7	NUM
ftr-332	4060	22	and	and	CCONJ
ftr-332	4060	23	10.9	10.9	NUM
ftr-332	4060	24	,	,	PUNCT
ftr-332	4060	25	which	which	PRON
ftr-332	4060	26	relate	relate	VERB
ftr-332	4060	27	to	to	ADP
ftr-332	4060	28	rules	rule	NOUN
ftr-332	4060	29	regarding	regard	VERB
ftr-332	4060	30	registered	register	VERB
ftr-332	4060	31	tax	tax	NOUN
ftr-332	4060	32	return	return	NOUN
ftr-332	4060	33	preparers	preparer	NOUN
ftr-332	4060	34	.	.	PUNCT
ftr-332	4061	1	section	section	NOUN
ftr-332	4061	2	10.30(a	10.30(a	NUM
ftr-332	4061	3	)	)	PUNCT
ftr-332	4061	4	(	(	PUNCT
ftr-332	4061	5	regarding	regard	VERB
ftr-332	4061	6	advertising	advertising	NOUN
ftr-332	4061	7	and	and	CCONJ
ftr-332	4061	8	solicitation	solicitation	NOUN
ftr-332	4061	9	restrictions	restriction	NOUN
ftr-332	4061	10	)	)	PUNCT
ftr-332	4061	11	provides	provide	VERB
ftr-332	4061	12	:	:	PUNCT
ftr-332	4061	13	―an	―an	PROPN
ftr-332	4061	14	example	example	NOUN
ftr-332	4061	15	of	of	ADP
ftr-332	4061	16	an	an	DET
ftr-332	4061	17	acceptable	acceptable	ADJ
ftr-332	4061	18	description	description	NOUN
ftr-332	4061	19	for	for	ADP
ftr-332	4061	20	registered	register	VERB
ftr-332	4061	21	tax	tax	NOUN
ftr-332	4061	22	return	return	NOUN
ftr-332	4061	23	preparers	preparer	NOUN
ftr-332	4061	24	is	be	AUX
ftr-332	4061	25	‗designated	‗designate	VERB
ftr-332	4061	26	as	as	ADP
ftr-332	4061	27	a	a	DET
ftr-332	4061	28	registered	register	VERB
ftr-332	4061	29	tax	tax	NOUN
ftr-332	4061	30	return	return	NOUN
ftr-332	4061	31	preparer	preparer	NOUN
ftr-332	4061	32	by	by	ADP
ftr-332	4061	33	the	the	DET
ftr-332	4061	34	internal	internal	ADJ
ftr-332	4061	35	revenue	revenue	NOUN
ftr-332	4061	36	service	service	NOUN
ftr-332	4061	37	.	.	PUNCT
ftr-332	4062	1	‘‖	‘‖	NOUN
ftr-332	4062	2			NOUN
ftr-332	4062	3	section	section	NOUN
ftr-332	4062	4	10.34	10.34	NUM
ftr-332	4062	5	standards	standard	NOUN
ftr-332	4062	6	for	for	ADP
ftr-332	4062	7	signing	sign	VERB
ftr-332	4062	8	tax	tax	NOUN
ftr-332	4062	9	returns	return	NOUN
ftr-332	4062	10	as	as	ADP
ftr-332	4062	11	preparer	preparer	NOUN
ftr-332	4062	12	.	.	PUNCT
ftr-332	4063	1	with	with	ADP
ftr-332	4063	2	respect	respect	NOUN
ftr-332	4063	3	to	to	ADP
ftr-332	4063	4	the	the	DET
ftr-332	4063	5	standards	standard	NOUN
ftr-332	4063	6	for	for	ADP
ftr-332	4063	7	tax	tax	NOUN
ftr-332	4063	8	returns	return	NOUN
ftr-332	4063	9	and	and	CCONJ
ftr-332	4063	10	documents	document	NOUN
ftr-332	4063	11	,	,	PUNCT
ftr-332	4063	12	etc	etc	X
ftr-332	4063	13	.	.	X
ftr-332	4063	14	,	,	PUNCT
ftr-332	4063	15	§	§	PROPN
ftr-332	4063	16	10.34(a)(1)(i	10.34(a)(1)(i	NUM
ftr-332	4063	17	)	)	PUNCT
ftr-332	4063	18	provides	provide	VERB
ftr-332	4063	19	that	that	SCONJ
ftr-332	4063	20	a	a	DET
ftr-332	4063	21	practitioner	practitioner	NOUN
ftr-332	4063	22	may	may	AUX
ftr-332	4063	23	not	not	PART
ftr-332	4063	24	willfully	willfully	ADV
ftr-332	4063	25	,	,	PUNCT
ftr-332	4063	26	recklessly	recklessly	ADV
ftr-332	4063	27	,	,	PUNCT
ftr-332	4063	28	or	or	CCONJ
ftr-332	4063	29	through	through	ADP
ftr-332	4063	30	gross	gross	ADJ
ftr-332	4063	31	incompetence	incompetence	NOUN
ftr-332	4063	32	,	,	PUNCT
ftr-332	4063	33	sign	sign	VERB
ftr-332	4063	34	a	a	DET
ftr-332	4063	35	tax	tax	NOUN
ftr-332	4063	36	return	return	NOUN
ftr-332	4063	37	or	or	CCONJ
ftr-332	4063	38	claim	claim	NOUN
ftr-332	4063	39	for	for	ADP
ftr-332	4063	40	refund	refund	NOUN
ftr-332	4063	41	that	that	SCONJ
ftr-332	4063	42	the	the	DET
ftr-332	4063	43	practitioner	practitioner	NOUN
ftr-332	4063	44	knows	know	VERB
ftr-332	4063	45	or	or	CCONJ
ftr-332	4063	46	reasonably	reasonably	ADV
ftr-332	4063	47	should	should	AUX
ftr-332	4063	48	know	know	VERB
ftr-332	4063	49	contains	contain	VERB
ftr-332	4063	50	a	a	DET
ftr-332	4063	51	position	position	NOUN
ftr-332	4063	52	that	that	SCONJ
ftr-332	4063	53	:	:	PUNCT
ftr-332	4063	54	(	(	PUNCT
ftr-332	4063	55	a	a	X
ftr-332	4063	56	)	)	PUNCT
ftr-332	4063	57	lacks	lack	VERB
ftr-332	4063	58	a	a	DET
ftr-332	4063	59	reasonable	reasonable	ADJ
ftr-332	4063	60	basis	basis	NOUN
ftr-332	4063	61	;	;	PUNCT
ftr-332	4063	62	(	(	PUNCT
ftr-332	4063	63	b	b	X
ftr-332	4063	64	)	)	PUNCT
ftr-332	4063	65	is	be	AUX
ftr-332	4063	66	an	an	DET
ftr-332	4063	67	unreasonable	unreasonable	ADJ
ftr-332	4063	68	position	position	NOUN
ftr-332	4063	69	as	as	SCONJ
ftr-332	4063	70	described	describe	VERB
ftr-332	4063	71	in	in	ADP
ftr-332	4063	72	section	section	NOUN
ftr-332	4063	73	6694(a)(2	6694(a)(2	NUM
ftr-332	4063	74	)	)	PUNCT
ftr-332	4063	75	(	(	PUNCT
ftr-332	4063	76	including	include	VERB
ftr-332	4063	77	the	the	DET
ftr-332	4063	78	related	related	ADJ
ftr-332	4063	79	regulations	regulation	NOUN
ftr-332	4063	80	and	and	CCONJ
ftr-332	4063	81	other	other	ADJ
ftr-332	4063	82	published	publish	VERB
ftr-332	4063	83	guidance	guidance	NOUN
ftr-332	4063	84	)	)	PUNCT
ftr-332	4063	85	;	;	PUNCT
ftr-332	4063	86	or	or	CCONJ
ftr-332	4063	87	(	(	PUNCT
ftr-332	4063	88	c	c	X
ftr-332	4063	89	)	)	PUNCT
ftr-332	4063	90	is	be	AUX
ftr-332	4063	91	a	a	DET
ftr-332	4063	92	willful	willful	ADJ
ftr-332	4063	93	attempt	attempt	NOUN
ftr-332	4063	94	by	by	ADP
ftr-332	4063	95	the	the	DET
ftr-332	4063	96	practitioner	practitioner	NOUN
ftr-332	4063	97	to	to	PART
ftr-332	4063	98	understate	understate	VERB
ftr-332	4063	99	the	the	DET
ftr-332	4063	100	liability	liability	NOUN
ftr-332	4063	101	for	for	ADP
ftr-332	4063	102	tax	tax	NOUN
ftr-332	4063	103	or	or	CCONJ
ftr-332	4063	104	a	a	DET
ftr-332	4063	105	reckless	reckless	ADJ
ftr-332	4063	106	or	or	CCONJ
ftr-332	4063	107	intentional	intentional	ADJ
ftr-332	4063	108	disregard	disregard	NOUN
ftr-332	4063	109	of	of	ADP
ftr-332	4063	110	rules	rule	NOUN
ftr-332	4063	111	or	or	CCONJ
ftr-332	4063	112	regulations	regulation	NOUN
ftr-332	4063	113	by	by	ADP
ftr-332	4063	114	the	the	DET
ftr-332	4063	115	practitioner	practitioner	NOUN
ftr-332	4063	116	as	as	SCONJ
ftr-332	4063	117	described	describe	VERB
ftr-332	4063	118	in	in	ADP
ftr-332	4063	119	section	section	NOUN
ftr-332	4063	120	6694(b)(2	6694(b)(2	NOUN
ftr-332	4063	121	)	)	PUNCT
ftr-332	4063	122	(	(	PUNCT
ftr-332	4063	123	including	include	VERB
ftr-332	4063	124	the	the	DET
ftr-332	4063	125	related	related	ADJ
ftr-332	4063	126	regulations	regulation	NOUN
ftr-332	4063	127	and	and	CCONJ
ftr-332	4063	128	other	other	ADJ
ftr-332	4063	129	published	publish	VERB
ftr-332	4063	130	guidance	guidance	NOUN
ftr-332	4063	131	)	)	PUNCT
ftr-332	4063	132	.	.	PUNCT
ftr-332	4064	1			PROPN
ftr-332	4064	2	section	section	NOUN
ftr-332	4064	3	10.36	10.36	NUM
ftr-332	4064	4	standards	standard	NOUN
ftr-332	4064	5	for	for	ADP
ftr-332	4064	6	supervisory	supervisory	ADJ
ftr-332	4064	7	responsibility	responsibility	NOUN
ftr-332	4064	8	.	.	PUNCT
ftr-332	4065	1	there	there	PRON
ftr-332	4065	2	is	be	VERB
ftr-332	4065	3	supervisory	supervisory	ADJ
ftr-332	4065	4	responsibility	responsibility	NOUN
ftr-332	4065	5	under	under	ADP
ftr-332	4065	6	§	§	PROPN
ftr-332	4065	7	10.36(b	10.36(b	NUM
ftr-332	4065	8	)	)	PUNCT
ftr-332	4065	9	for	for	ADP
ftr-332	4065	10	overseeing	oversee	VERB
ftr-332	4065	11	a	a	DET
ftr-332	4065	12	firm‘s	firm‘s	PROPN
ftr-332	4065	13	practice	practice	NOUN
ftr-332	4065	14	of	of	ADP
ftr-332	4065	15	preparing	prepare	VERB
ftr-332	4065	16	tax	tax	NOUN
ftr-332	4065	17	returns	return	NOUN
ftr-332	4065	18	,	,	PUNCT
ftr-332	4065	19	claims	claim	NOUN
ftr-332	4065	20	for	for	ADP
ftr-332	4065	21	refunds	refund	NOUN
ftr-332	4065	22	and	and	CCONJ
ftr-332	4065	23	other	other	ADJ
ftr-332	4065	24	documents	document	NOUN
ftr-332	4065	25	filed	file	VERB
ftr-332	4065	26	with	with	ADP
ftr-332	4065	27	the	the	DET
ftr-332	4065	28	irs	irs	PROPN
ftr-332	4065	29	.	.	PUNCT
ftr-332	4066	1	the	the	DET
ftr-332	4066	2	firm	firm	NOUN
ftr-332	4066	3	must	must	AUX
ftr-332	4066	4	take	take	VERB
ftr-332	4066	5	reasonable	reasonable	ADJ
ftr-332	4066	6	steps	step	NOUN
ftr-332	4066	7	to	to	PART
ftr-332	4066	8	ensure	ensure	VERB
ftr-332	4066	9	that	that	SCONJ
ftr-332	4066	10	the	the	DET
ftr-332	4066	11	firm	firm	NOUN
ftr-332	4066	12	has	have	VERB
ftr-332	4066	13	adequate	adequate	ADJ
ftr-332	4066	14	procedures	procedure	NOUN
ftr-332	4066	15	in	in	ADP
ftr-332	4066	16	effect	effect	NOUN
ftr-332	4066	17	for	for	ADP
ftr-332	4066	18	purposes	purpose	NOUN
ftr-332	4066	19	of	of	ADP
ftr-332	4066	20	complying	comply	VERB
ftr-332	4066	21	with	with	ADP
ftr-332	4066	22	circular	circular	ADJ
ftr-332	4066	23	230	230	NUM
ftr-332	4066	24	.	.	PUNCT
ftr-332	4067	1			PRON
ftr-332	4067	2	it	it	PRON
ftr-332	4067	3	appears	appear	VERB
ftr-332	4067	4	that	that	SCONJ
ftr-332	4067	5	references	reference	NOUN
ftr-332	4067	6	to	to	ADP
ftr-332	4067	7	the	the	DET
ftr-332	4067	8	office	office	NOUN
ftr-332	4067	9	of	of	ADP
ftr-332	4067	10	professional	professional	ADJ
ftr-332	4067	11	responsibility	responsibility	NOUN
ftr-332	4067	12	were	be	AUX
ftr-332	4067	13	present	present	ADJ
ftr-332	4067	14	in	in	ADP
ftr-332	4067	15	the	the	DET
ftr-332	4067	16	proposed	propose	VERB
ftr-332	4067	17	regulations	regulation	NOUN
ftr-332	4067	18	and	and	CCONJ
ftr-332	4067	19	missing	miss	VERB
ftr-332	4067	20	from	from	ADP
ftr-332	4067	21	the	the	DET
ftr-332	4067	22	final	final	ADJ
ftr-332	4067	23	regulations	regulation	NOUN
ftr-332	4067	24	.	.	PUNCT
ftr-332	4068	1	query	query	NOUN
ftr-332	4068	2	:	:	PUNCT
ftr-332	4068	3	does	do	AUX
ftr-332	4068	4	this	this	PRON
ftr-332	4068	5	mean	mean	VERB
ftr-332	4068	6	that	that	SCONJ
ftr-332	4068	7	attorneys	attorney	NOUN
ftr-332	4068	8	,	,	PUNCT
ftr-332	4068	9	cpas	cpa	NOUN
ftr-332	4068	10	and	and	CCONJ
ftr-332	4068	11	enrolled	enrol	VERB
ftr-332	4068	12	agents	agent	NOUN
ftr-332	4068	13	would	would	AUX
ftr-332	4068	14	be	be	AUX
ftr-332	4068	15	subject	subject	ADJ
ftr-332	4068	16	to	to	ADP
ftr-332	4068	17	discipline	discipline	NOUN
ftr-332	4068	18	from	from	ADP
ftr-332	4068	19	the	the	DET
ftr-332	4068	20	irs	irs	PROPN
ftr-332	4068	21	return	return	NOUN
ftr-332	4068	22	preparer	preparer	NOUN
ftr-332	4068	23	office	office	NOUN
ftr-332	4068	24	,	,	PUNCT
ftr-332	4068	25	and	and	CCONJ
ftr-332	4068	26	not	not	PART
ftr-332	4068	27	from	from	ADP
ftr-332	4068	28	the	the	DET
ftr-332	4068	29	opr	opr	NOUN
ftr-332	4068	30	,	,	PUNCT
ftr-332	4068	31	for	for	ADP
ftr-332	4068	32	improprieties	impropriety	NOUN
ftr-332	4068	33	in	in	ADP
ftr-332	4068	34	connection	connection	NOUN
ftr-332	4068	35	with	with	ADP
ftr-332	4068	36	the	the	DET
ftr-332	4068	37	preparation	preparation	NOUN
ftr-332	4068	38	of	of	ADP
ftr-332	4068	39	returns	return	NOUN
ftr-332	4068	40	?	?	PUNCT
ftr-332	4069	1			X
ftr-332	4069	2	these	these	DET
ftr-332	4069	3	regulations	regulation	NOUN
ftr-332	4069	4	were	be	AUX
ftr-332	4069	5	effective	effective	ADJ
ftr-332	4069	6	on	on	ADP
ftr-332	4069	7	8/2/11	8/2/11	PROPN
ftr-332	4069	8	.	.	PUNCT
ftr-332	4070	1	j.	j.	PROPN
ftr-332	4070	2	there	there	PRON
ftr-332	4070	3	are	be	VERB
ftr-332	4070	4	no	no	DET
ftr-332	4070	5	registered	register	VERB
ftr-332	4070	6	tax	tax	NOUN
ftr-332	4070	7	return	return	NOUN
ftr-332	4070	8	preparers	preparer	NOUN
ftr-332	4070	9	–	–	PUNCT
ftr-332	4070	10	yet	yet	ADV
ftr-332	4070	11	.	.	PUNCT
ftr-332	4071	1	notice	notice	VERB
ftr-332	4071	2	2011	2011	NUM
ftr-332	4071	3	-	-	SYM
ftr-332	4071	4	45	45	NUM
ftr-332	4071	5	,	,	PUNCT
ftr-332	4071	6	2011	2011	NUM
ftr-332	4071	7	-	-	SYM
ftr-332	4071	8	25	25	NUM
ftr-332	4071	9	i.r.b	i.r.b	NOUN
ftr-332	4071	10	.	.	PUNCT
ftr-332	4071	11	886	886	NUM
ftr-332	4071	12	(	(	PUNCT
ftr-332	4071	13	5/31/11	5/31/11	NUM
ftr-332	4071	14	)	)	PUNCT
ftr-332	4071	15	.	.	PUNCT
ftr-332	4072	1	because	because	SCONJ
ftr-332	4072	2	the	the	DET
ftr-332	4072	3	conditions	condition	NOUN
ftr-332	4072	4	for	for	ADP
ftr-332	4072	5	becoming	become	VERB
ftr-332	4072	6	a	a	DET
ftr-332	4072	7	registered	register	VERB
ftr-332	4072	8	tax	tax	NOUN
ftr-332	4072	9	return	return	NOUN
ftr-332	4072	10	preparer	preparer	NOUN
ftr-332	4072	11	are	be	AUX
ftr-332	4072	12	not	not	PART
ftr-332	4072	13	yet	yet	ADV
ftr-332	4072	14	able	able	ADJ
ftr-332	4072	15	to	to	PART
ftr-332	4072	16	be	be	AUX
ftr-332	4072	17	satisfied	satisfy	VERB
ftr-332	4072	18	by	by	ADP
ftr-332	4072	19	any	any	DET
ftr-332	4072	20	individual	individual	NOUN
ftr-332	4072	21	–	–	PUNCT
ftr-332	4072	22	neither	neither	CCONJ
ftr-332	4072	23	the	the	DET
ftr-332	4072	24	competency	competency	NOUN
ftr-332	4072	25	examination	examination	NOUN
ftr-332	4072	26	nor	nor	CCONJ
ftr-332	4072	27	the	the	DET
ftr-332	4072	28	suitability	suitability	NOUN
ftr-332	4072	29	check	check	NOUN
ftr-332	4072	30	are	be	AUX
ftr-332	4072	31	not	not	PART
ftr-332	4072	32	yet	yet	ADV
ftr-332	4072	33	available	available	ADJ
ftr-332	4072	34	–	–	PUNCT
ftr-332	4072	35	no	no	DET
ftr-332	4072	36	individual	individual	NOUN
ftr-332	4072	37	may	may	AUX
ftr-332	4072	38	represent	represent	VERB
ftr-332	4072	39	that	that	SCONJ
ftr-332	4072	40	he	he	PRON
ftr-332	4072	41	is	be	AUX
ftr-332	4072	42	a	a	DET
ftr-332	4072	43	registered	register	VERB
ftr-332	4072	44	tax	tax	NOUN
ftr-332	4072	45	return	return	NOUN
ftr-332	4072	46	preparer	preparer	NOUN
ftr-332	4072	47	.	.	PUNCT
ftr-332	4073	1	in	in	ADP
ftr-332	4073	2	addition	addition	NOUN
ftr-332	4073	3	,	,	PUNCT
ftr-332	4073	4	circular	circular	ADJ
ftr-332	4073	5	230	230	NUM
ftr-332	4073	6	§	§	PROPN
ftr-332	4073	7	10.30	10.30	NUM
ftr-332	4073	8	will	will	AUX
ftr-332	4073	9	be	be	AUX
ftr-332	4073	10	amended	amend	VERB
ftr-332	4073	11	to	to	PART
ftr-332	4073	12	require	require	VERB
ftr-332	4073	13	that	that	SCONJ
ftr-332	4073	14	any	any	DET
ftr-332	4073	15	individual	individual	NOUN
ftr-332	4073	16	who	who	PRON
ftr-332	4073	17	represents	represent	VERB
ftr-332	4073	18	himself	himself	PRON
ftr-332	4073	19	or	or	CCONJ
ftr-332	4073	20	herself	herself	PRON
ftr-332	4073	21	to	to	PART
ftr-332	4073	22	be	be	AUX
ftr-332	4073	23	a	a	DET
ftr-332	4073	24	registered	register	VERB
ftr-332	4073	25	tax	tax	NOUN
ftr-332	4073	26	return	return	NOUN
ftr-332	4073	27	preparer	preparer	NOUN
ftr-332	4073	28	in	in	ADP
ftr-332	4073	29	any	any	DET
ftr-332	4073	30	paid	pay	VERB
ftr-332	4073	31	advertising	advertising	NOUN
ftr-332	4073	32	must	must	AUX
ftr-332	4073	33	include	include	VERB
ftr-332	4073	34	the	the	DET
ftr-332	4073	35	following	follow	VERB
ftr-332	4073	36	statement	statement	NOUN
ftr-332	4073	37	:	:	PUNCT
ftr-332	4073	38	―the	―the	DET
ftr-332	4073	39	irs	irs	PROPN
ftr-332	4073	40	does	do	AUX
ftr-332	4073	41	not	not	PART
ftr-332	4073	42	endorse	endorse	VERB
ftr-332	4073	43	any	any	DET
ftr-332	4073	44	particular	particular	ADJ
ftr-332	4073	45	individual	individual	ADJ
ftr-332	4073	46	tax	tax	NOUN
ftr-332	4073	47	return	return	NOUN
ftr-332	4073	48	preparer	preparer	NOUN
ftr-332	4073	49	.	.	PUNCT
ftr-332	4074	1	for	for	ADP
ftr-332	4074	2	more	more	ADJ
ftr-332	4074	3	information	information	NOUN
ftr-332	4074	4	on	on	ADP
ftr-332	4074	5	tax	tax	NOUN
ftr-332	4074	6	return	return	NOUN
ftr-332	4074	7	preparers	preparer	NOUN
ftr-332	4074	8	go	go	VERB
ftr-332	4074	9	to	to	ADP
ftr-332	4074	10	irs.gov.‖	irs.gov.‖	NOUN
ftr-332	4074	11	384	384	NUM
ftr-332	4074	12	florida	florida	PROPN
ftr-332	4074	13	tax	tax	NOUN
ftr-332	4074	14	review	review	NOUN
ftr-332	4074	15	[	[	X
ftr-332	4074	16	vol	vol	NOUN
ftr-332	4074	17	.	.	PUNCT
ftr-332	4075	1	12:5	12:5	NUM
ftr-332	4075	2	k.	k.	NOUN
ftr-332	4076	1	it	it	PRON
ftr-332	4076	2	is	be	AUX
ftr-332	4076	3	only	only	ADV
ftr-332	4076	4	a	a	DET
ftr-332	4076	5	rumor	rumor	NOUN
ftr-332	4076	6	that	that	PRON
ftr-332	4076	7	the	the	DET
ftr-332	4076	8	irs	irs	PROPN
ftr-332	4076	9	return	return	NOUN
ftr-332	4076	10	preparer	preparer	NOUN
ftr-332	4076	11	office	office	NOUN
ftr-332	4076	12	has	have	AUX
ftr-332	4076	13	put	put	VERB
ftr-332	4076	14	out	out	ADP
ftr-332	4076	15	an	an	DET
ftr-332	4076	16	rfp	rfp	NOUN
ftr-332	4076	17	for	for	ADP
ftr-332	4076	18	dna	dna	PROPN
ftr-332	4076	19	matching	matching	NOUN
ftr-332	4076	20	services	service	NOUN
ftr-332	4076	21	.	.	PUNCT
ftr-332	4077	1	reg116284	reg116284	NOUN
ftr-332	4077	2	-	-	PUNCT
ftr-332	4077	3	11	11	NUM
ftr-332	4077	4	,	,	PUNCT
ftr-332	4077	5	user	user	NOUN
ftr-332	4077	6	fees	fee	NOUN
ftr-332	4077	7	relating	relate	VERB
ftr-332	4077	8	to	to	ADP
ftr-332	4077	9	the	the	DET
ftr-332	4077	10	registered	register	VERB
ftr-332	4077	11	tax	tax	NOUN
ftr-332	4077	12	return	return	NOUN
ftr-332	4077	13	preparer	preparer	NOUN
ftr-332	4077	14	competency	competency	NOUN
ftr-332	4077	15	examination	examination	NOUN
ftr-332	4077	16	and	and	CCONJ
ftr-332	4077	17	fingerprinting	fingerprint	VERB
ftr-332	4077	18	participants	participant	NOUN
ftr-332	4077	19	in	in	ADP
ftr-332	4077	20	the	the	DET
ftr-332	4077	21	preparer	preparer	PROPN
ftr-332	4077	22	tax	tax	NOUN
ftr-332	4077	23	identification	identification	NOUN
ftr-332	4077	24	number	number	NOUN
ftr-332	4077	25	,	,	PUNCT
ftr-332	4077	26	acceptance	acceptance	NOUN
ftr-332	4077	27	agent	agent	NOUN
ftr-332	4077	28	,	,	PUNCT
ftr-332	4077	29	and	and	CCONJ
ftr-332	4077	30	authorized	authorize	VERB
ftr-332	4077	31	e	e	NOUN
ftr-332	4077	32	-	-	NOUN
ftr-332	4077	33	file	file	NOUN
ftr-332	4077	34	provider	provider	NOUN
ftr-332	4077	35	programs	program	NOUN
ftr-332	4077	36	,	,	PUNCT
ftr-332	4077	37	76	76	NUM
ftr-332	4077	38	f.r	f.r	NOUN
ftr-332	4077	39	.	.	PROPN
ftr-332	4077	40	59329	59329	NUM
ftr-332	4077	41	(	(	PUNCT
ftr-332	4077	42	9/26/11	9/26/11	NUM
ftr-332	4077	43	)	)	PUNCT
ftr-332	4077	44	.	.	PUNCT
ftr-332	4078	1	these	these	DET
ftr-332	4078	2	proposed	propose	VERB
ftr-332	4078	3	regulations	regulation	NOUN
ftr-332	4078	4	would	would	AUX
ftr-332	4078	5	set	set	VERB
ftr-332	4078	6	fees	fee	NOUN
ftr-332	4078	7	going	go	VERB
ftr-332	4078	8	to	to	ADP
ftr-332	4078	9	the	the	DET
ftr-332	4078	10	irs	irs	PROPN
ftr-332	4078	11	of	of	ADP
ftr-332	4078	12	(	(	PUNCT
ftr-332	4078	13	1	1	NUM
ftr-332	4078	14	)	)	PUNCT
ftr-332	4078	15	$	$	SYM
ftr-332	4078	16	27	27	NUM
ftr-332	4078	17	for	for	ADP
ftr-332	4078	18	taking	take	VERB
ftr-332	4078	19	the	the	DET
ftr-332	4078	20	registered	register	VERB
ftr-332	4078	21	tax	tax	NOUN
ftr-332	4078	22	return	return	NOUN
ftr-332	4078	23	preparer	preparer	NOUN
ftr-332	4078	24	competency	competency	NOUN
ftr-332	4078	25	examination	examination	NOUN
ftr-332	4078	26	testing	testing	NOUN
ftr-332	4078	27	and	and	CCONJ
ftr-332	4078	28	(	(	PUNCT
ftr-332	4078	29	2	2	NUM
ftr-332	4078	30	)	)	PUNCT
ftr-332	4078	31	$	$	SYM
ftr-332	4078	32	33	33	NUM
ftr-332	4078	33	for	for	ADP
ftr-332	4078	34	being	be	AUX
ftr-332	4078	35	fingerprinted	fingerprint	VERB
ftr-332	4078	36	.	.	PUNCT
ftr-332	4079	1	these	these	DET
ftr-332	4079	2	fees	fee	NOUN
ftr-332	4079	3	are	be	AUX
ftr-332	4079	4	in	in	ADP
ftr-332	4079	5	addition	addition	NOUN
ftr-332	4079	6	to	to	ADP
ftr-332	4079	7	the	the	DET
ftr-332	4079	8	unspecified	unspecified	ADJ
ftr-332	4079	9	fees	fee	NOUN
ftr-332	4079	10	that	that	PRON
ftr-332	4079	11	will	will	AUX
ftr-332	4079	12	be	be	AUX
ftr-332	4079	13	paid	pay	VERB
ftr-332	4079	14	to	to	ADP
ftr-332	4079	15	the	the	DET
ftr-332	4079	16	private	private	ADJ
ftr-332	4079	17	vendors	vendor	NOUN
ftr-332	4079	18	that	that	PRON
ftr-332	4079	19	administer	administer	VERB
ftr-332	4079	20	the	the	DET
ftr-332	4079	21	examinations	examination	NOUN
ftr-332	4079	22	and	and	CCONJ
ftr-332	4079	23	take	take	VERB
ftr-332	4079	24	fingerprints	fingerprint	NOUN
ftr-332	4079	25	.	.	PUNCT
ftr-332	4080	1	l.	l.	PROPN
ftr-332	4080	2	notice	notice	PROPN
ftr-332	4080	3	2011	2011	NUM
ftr-332	4080	4	-	-	SYM
ftr-332	4080	5	80	80	NUM
ftr-332	4080	6	,	,	PUNCT
ftr-332	4080	7	2011	2011	NUM
ftr-332	4080	8	-	-	SYM
ftr-332	4080	9	43	43	NUM
ftr-332	4080	10	i.r.b	i.r.b	NOUN
ftr-332	4080	11	.	.	PUNCT
ftr-332	4081	1	591	591	NUM
ftr-332	4081	2	(	(	PUNCT
ftr-332	4081	3	9/21/11	9/21/11	NUM
ftr-332	4081	4	)	)	PUNCT
ftr-332	4081	5	.	.	PUNCT
ftr-332	4082	1	this	this	DET
ftr-332	4082	2	notice	notice	NOUN
ftr-332	4082	3	provides	provide	VERB
ftr-332	4082	4	guidance	guidance	NOUN
ftr-332	4082	5	for	for	ADP
ftr-332	4082	6	the	the	DET
ftr-332	4082	7	issuance	issuance	NOUN
ftr-332	4082	8	of	of	ADP
ftr-332	4082	9	provisional	provisional	ADJ
ftr-332	4082	10	ptins	ptin	NOUN
ftr-332	4082	11	and	and	CCONJ
ftr-332	4082	12	their	their	PRON
ftr-332	4082	13	annual	annual	ADJ
ftr-332	4082	14	renewal	renewal	NOUN
ftr-332	4082	15	on	on	ADP
ftr-332	4082	16	a	a	DET
ftr-332	4082	17	calendar	calendar	NOUN
ftr-332	4082	18	year	year	NOUN
ftr-332	4082	19	basis	basis	NOUN
ftr-332	4082	20	.	.	PUNCT
ftr-332	4083	1	it	it	PRON
ftr-332	4083	2	also	also	ADV
ftr-332	4083	3	states	state	VERB
ftr-332	4083	4	that	that	SCONJ
ftr-332	4083	5	the	the	DET
ftr-332	4083	6	irs	irs	PROPN
ftr-332	4083	7	will	will	AUX
ftr-332	4083	8	not	not	PART
ftr-332	4083	9	require	require	VERB
ftr-332	4083	10	individuals	individual	NOUN
ftr-332	4083	11	to	to	PART
ftr-332	4083	12	be	be	AUX
ftr-332	4083	13	fingerprinted	fingerprint	VERB
ftr-332	4083	14	prior	prior	ADV
ftr-332	4083	15	to	to	ADP
ftr-332	4083	16	obtaining	obtain	VERB
ftr-332	4083	17	a	a	DET
ftr-332	4083	18	ptin	ptin	NOUN
ftr-332	4083	19	until	until	ADP
ftr-332	4083	20	at	at	ADP
ftr-332	4083	21	least	least	ADJ
ftr-332	4083	22	4/18/12	4/18/12	NUM
ftr-332	4083	23	.	.	PUNCT
ftr-332	4084	1	attorneys	attorney	NOUN
ftr-332	4084	2	,	,	PUNCT
ftr-332	4084	3	cpas	cpa	NOUN
ftr-332	4084	4	,	,	PUNCT
ftr-332	4084	5	enrolled	enrol	VERB
ftr-332	4084	6	agents	agent	NOUN
ftr-332	4084	7	,	,	PUNCT
ftr-332	4084	8	enrolled	enrol	VERB
ftr-332	4084	9	retirement	retirement	NOUN
ftr-332	4084	10	plan	plan	NOUN
ftr-332	4084	11	agents	agent	NOUN
ftr-332	4084	12	and	and	CCONJ
ftr-332	4084	13	enrolled	enrol	VERB
ftr-332	4084	14	actuaries	actuary	NOUN
ftr-332	4084	15	will	will	AUX
ftr-332	4084	16	not	not	PART
ftr-332	4084	17	be	be	AUX
ftr-332	4084	18	required	require	VERB
ftr-332	4084	19	to	to	PART
ftr-332	4084	20	be	be	AUX
ftr-332	4084	21	fingerprinted	fingerprint	VERB
ftr-332	4084	22	―at	―at	NOUN
ftr-332	4084	23	this	this	DET
ftr-332	4084	24	time.‖	time.‖	NUM
ftr-332	4084	25	m.	m.	NOUN
ftr-332	4084	26	reg-140280	reg-140280	NOUN
ftr-332	4084	27	-	-	PUNCT
ftr-332	4084	28	09	09	NUM
ftr-332	4084	29	,	,	PUNCT
ftr-332	4084	30	tax	tax	NOUN
ftr-332	4084	31	return	return	NOUN
ftr-332	4084	32	preparer	preparer	NOUN
ftr-332	4084	33	penalties	penalty	NOUN
ftr-332	4084	34	under	under	ADP
ftr-332	4084	35	section	section	NOUN
ftr-332	4084	36	6695	6695	NUM
ftr-332	4084	37	,	,	PUNCT
ftr-332	4084	38	76	76	NUM
ftr-332	4084	39	f.r	f.r	NOUN
ftr-332	4084	40	.	.	PROPN
ftr-332	4084	41	62689	62689	NUM
ftr-332	4084	42	(	(	PUNCT
ftr-332	4084	43	10/11/11	10/11/11	NUM
ftr-332	4084	44	)	)	PUNCT
ftr-332	4084	45	.	.	PUNCT
ftr-332	4085	1	proposed	propose	VERB
ftr-332	4085	2	regulations	regulation	NOUN
ftr-332	4085	3	under	under	ADP
ftr-332	4085	4	§	§	PROPN
ftr-332	4085	5	6695(g	6695(g	NOUN
ftr-332	4085	6	)	)	PUNCT
ftr-332	4085	7	,	,	PUNCT
ftr-332	4085	8	prop	prop	NOUN
ftr-332	4085	9	.	.	PUNCT
ftr-332	4086	1	reg	reg	PROPN
ftr-332	4086	2	.	.	PUNCT
ftr-332	4087	1	§	§	PROPN
ftr-332	4087	2	1.6695	1.6695	NUM
ftr-332	4087	3	-	-	SYM
ftr-332	4087	4	2	2	NUM
ftr-332	4087	5	,	,	PUNCT
ftr-332	4087	6	relating	relate	VERB
ftr-332	4087	7	to	to	ADP
ftr-332	4087	8	tax	tax	NOUN
ftr-332	4087	9	return	return	NOUN
ftr-332	4087	10	preparer	preparer	NOUN
ftr-332	4087	11	due	due	ADJ
ftr-332	4087	12	diligence	diligence	NOUN
ftr-332	4087	13	requirements	requirement	NOUN
ftr-332	4087	14	for	for	ADP
ftr-332	4087	15	determining	determine	VERB
ftr-332	4087	16	under	under	ADP
ftr-332	4087	17	earned	earn	VERB
ftr-332	4087	18	income	income	NOUN
ftr-332	4087	19	credit	credit	NOUN
ftr-332	4087	20	eligibility	eligibility	NOUN
ftr-332	4087	21	.	.	PUNCT
ftr-332	4088	1	when	when	SCONJ
ftr-332	4088	2	made	make	VERB
ftr-332	4088	3	final	final	ADJ
ftr-332	4088	4	,	,	PUNCT
ftr-332	4088	5	the	the	DET
ftr-332	4088	6	regulations	regulation	NOUN
ftr-332	4088	7	will	will	AUX
ftr-332	4088	8	require	require	VERB
ftr-332	4088	9	the	the	DET
ftr-332	4088	10	completion	completion	NOUN
ftr-332	4088	11	and	and	CCONJ
ftr-332	4088	12	submission	submission	NOUN
ftr-332	4088	13	of	of	ADP
ftr-332	4088	14	form	form	NOUN
ftr-332	4088	15	8867	8867	NUM
ftr-332	4088	16	with	with	ADP
ftr-332	4088	17	each	each	DET
ftr-332	4088	18	tax	tax	NOUN
ftr-332	4088	19	return	return	NOUN
ftr-332	4088	20	or	or	CCONJ
ftr-332	4088	21	claim	claim	NOUN
ftr-332	4088	22	for	for	ADP
ftr-332	4088	23	refund	refund	NOUN
ftr-332	4088	24	claiming	claim	VERB
ftr-332	4088	25	the	the	DET
ftr-332	4088	26	eic	eic	X
ftr-332	4088	27	.	.	PROPN
ftr-332	4089	1	3	3	X
ftr-332	4089	2	.	.	X
ftr-332	4090	1	this	this	DET
ftr-332	4090	2	whistleblower	whistleblower	NOUN
ftr-332	4090	3	gets	get	VERB
ftr-332	4090	4	a	a	DET
ftr-332	4090	5	chance	chance	NOUN
ftr-332	4090	6	to	to	PART
ftr-332	4090	7	let	let	VERB
ftr-332	4090	8	the	the	DET
ftr-332	4090	9	tax	tax	NOUN
ftr-332	4090	10	court	court	NOUN
ftr-332	4090	11	decide	decide	VERB
ftr-332	4090	12	whether	whether	SCONJ
ftr-332	4090	13	or	or	CCONJ
ftr-332	4090	14	not	not	PART
ftr-332	4090	15	he	he	PRON
ftr-332	4090	16	was	be	AUX
ftr-332	4090	17	whistling	whistle	VERB
ftr-332	4090	18	in	in	ADP
ftr-332	4090	19	the	the	DET
ftr-332	4090	20	dark	dark	NOUN
ftr-332	4090	21	.	.	PUNCT
ftr-332	4091	1	cooper	cooper	PROPN
ftr-332	4091	2	v.	v.	PROPN
ftr-332	4091	3	commissioner	commissioner	PROPN
ftr-332	4091	4	,	,	PUNCT
ftr-332	4091	5	135	135	NUM
ftr-332	4091	6	t.c	t.c	PROPN
ftr-332	4091	7	.	.	PROPN
ftr-332	4091	8	70	70	NUM
ftr-332	4091	9	(	(	PUNCT
ftr-332	4091	10	7/8/10	7/8/10	NUM
ftr-332	4091	11	)	)	PUNCT
ftr-332	4091	12	.	.	PUNCT
ftr-332	4092	1	the	the	DET
ftr-332	4092	2	tax	tax	NOUN
ftr-332	4092	3	court	court	NOUN
ftr-332	4092	4	(	(	PUNCT
ftr-332	4092	5	judge	judge	NOUN
ftr-332	4092	6	kroupa	kroupa	PROPN
ftr-332	4092	7	)	)	PUNCT
ftr-332	4092	8	held	hold	VERB
ftr-332	4092	9	that	that	SCONJ
ftr-332	4092	10	it	it	PRON
ftr-332	4092	11	has	have	VERB
ftr-332	4092	12	jurisdiction	jurisdiction	NOUN
ftr-332	4092	13	under	under	ADP
ftr-332	4092	14	§	§	PROPN
ftr-332	4092	15	7623(b)(4	7623(b)(4	NUM
ftr-332	4092	16	)	)	PUNCT
ftr-332	4092	17	to	to	PART
ftr-332	4092	18	review	review	VERB
ftr-332	4092	19	the	the	DET
ftr-332	4092	20	denial	denial	NOUN
ftr-332	4092	21	of	of	ADP
ftr-332	4092	22	a	a	DET
ftr-332	4092	23	claim	claim	NOUN
ftr-332	4092	24	for	for	ADP
ftr-332	4092	25	a	a	DET
ftr-332	4092	26	whistleblower	whistleblower	NOUN
ftr-332	4092	27	award	award	NOUN
ftr-332	4092	28	.	.	PUNCT
ftr-332	4093	1	the	the	DET
ftr-332	4093	2	court	court	NOUN
ftr-332	4093	3	rejected	reject	VERB
ftr-332	4093	4	irs‘s	irs‘s	NOUN
ftr-332	4093	5	argument	argument	NOUN
ftr-332	4093	6	that	that	SCONJ
ftr-332	4093	7	the	the	DET
ftr-332	4093	8	tax	tax	NOUN
ftr-332	4093	9	court‘s	court‘s	PROPN
ftr-332	4093	10	jurisdiction	jurisdiction	NOUN
ftr-332	4093	11	is	be	AUX
ftr-332	4093	12	limited	limit	VERB
ftr-332	4093	13	to	to	ADP
ftr-332	4093	14	appeals	appeal	NOUN
ftr-332	4093	15	of	of	ADP
ftr-332	4093	16	a	a	DET
ftr-332	4093	17	determination	determination	NOUN
ftr-332	4093	18	of	of	ADP
ftr-332	4093	19	the	the	DET
ftr-332	4093	20	amount	amount	NOUN
ftr-332	4093	21	of	of	ADP
ftr-332	4093	22	the	the	DET
ftr-332	4093	23	award	award	NOUN
ftr-332	4093	24	.	.	PUNCT
ftr-332	4094	1	a.	a.	PROPN
ftr-332	4095	1	the	the	DET
ftr-332	4095	2	whistleblower	whistleblower	NOUN
ftr-332	4095	3	was	be	AUX
ftr-332	4095	4	whistling	whistle	VERB
ftr-332	4095	5	in	in	ADP
ftr-332	4095	6	the	the	DET
ftr-332	4095	7	dark	dark	NOUN
ftr-332	4095	8	.	.	PUNCT
ftr-332	4096	1	cooper	cooper	PROPN
ftr-332	4096	2	v.	v.	PROPN
ftr-332	4096	3	commissioner	commissioner	PROPN
ftr-332	4096	4	,	,	PUNCT
ftr-332	4096	5	136	136	NUM
ftr-332	4096	6	t.c	t.c	NOUN
ftr-332	4096	7	.	.	PROPN
ftr-332	4097	1	597	597	NUM
ftr-332	4097	2	(	(	PUNCT
ftr-332	4097	3	6/20/11	6/20/11	NUM
ftr-332	4097	4	)	)	PUNCT
ftr-332	4097	5	.	.	PUNCT
ftr-332	4098	1	cooper	cooper	PROPN
ftr-332	4098	2	had	have	AUX
ftr-332	4098	3	provided	provide	VERB
ftr-332	4098	4	information	information	NOUN
ftr-332	4098	5	to	to	ADP
ftr-332	4098	6	the	the	DET
ftr-332	4098	7	irs	irs	PROPN
ftr-332	4098	8	regarding	regard	VERB
ftr-332	4098	9	an	an	DET
ftr-332	4098	10	alleged	alleged	ADJ
ftr-332	4098	11	underpayment	underpayment	NOUN
ftr-332	4098	12	of	of	ADP
ftr-332	4098	13	tax	tax	NOUN
ftr-332	4098	14	and	and	CCONJ
ftr-332	4098	15	sought	seek	VERB
ftr-332	4098	16	a	a	DET
ftr-332	4098	17	whistleblower	whistleblower	NOUN
ftr-332	4098	18	award	award	NOUN
ftr-332	4098	19	.	.	PUNCT
ftr-332	4099	1	the	the	DET
ftr-332	4099	2	irs	irs	PROPN
ftr-332	4099	3	determined	determine	VERB
ftr-332	4099	4	not	not	PART
ftr-332	4099	5	to	to	PART
ftr-332	4099	6	pursue	pursue	VERB
ftr-332	4099	7	the	the	DET
ftr-332	4099	8	matter	matter	NOUN
ftr-332	4099	9	and	and	CCONJ
ftr-332	4099	10	denied	deny	VERB
ftr-332	4099	11	any	any	DET
ftr-332	4099	12	award	award	NOUN
ftr-332	4099	13	.	.	PUNCT
ftr-332	4100	1	cooper	cooper	PROPN
ftr-332	4100	2	sought	seek	VERB
ftr-332	4100	3	review	review	NOUN
ftr-332	4100	4	in	in	ADP
ftr-332	4100	5	the	the	DET
ftr-332	4100	6	tax	tax	NOUN
ftr-332	4100	7	court	court	NOUN
ftr-332	4100	8	.	.	PUNCT
ftr-332	4101	1	in	in	ADP
ftr-332	4101	2	an	an	DET
ftr-332	4101	3	earlier	early	ADJ
ftr-332	4101	4	proceeding	proceeding	NOUN
ftr-332	4101	5	,	,	PUNCT
ftr-332	4101	6	cooper	cooper	PROPN
ftr-332	4101	7	v.	v.	PROPN
ftr-332	4101	8	commissioner	commissioner	PROPN
ftr-332	4101	9	,	,	PUNCT
ftr-332	4101	10	135	135	NUM
ftr-332	4101	11	t.c	t.c	PROPN
ftr-332	4101	12	.	.	PROPN
ftr-332	4101	13	70	70	NUM
ftr-332	4101	14	(	(	PUNCT
ftr-332	4101	15	2010	2010	NUM
ftr-332	4101	16	)	)	PUNCT
ftr-332	4101	17	,	,	PUNCT
ftr-332	4101	18	the	the	DET
ftr-332	4101	19	tax	tax	NOUN
ftr-332	4101	20	court	court	NOUN
ftr-332	4101	21	determined	determine	VERB
ftr-332	4101	22	that	that	SCONJ
ftr-332	4101	23	it	it	PRON
ftr-332	4101	24	had	have	VERB
ftr-332	4101	25	jurisdiction	jurisdiction	NOUN
ftr-332	4101	26	to	to	PART
ftr-332	4101	27	review	review	VERB
ftr-332	4101	28	a	a	DET
ftr-332	4101	29	denial	denial	NOUN
ftr-332	4101	30	of	of	ADP
ftr-332	4101	31	any	any	DET
ftr-332	4101	32	award	award	NOUN
ftr-332	4101	33	.	.	PUNCT
ftr-332	4102	1	in	in	ADP
ftr-332	4102	2	the	the	DET
ftr-332	4102	3	instant	instant	ADJ
ftr-332	4102	4	case	case	NOUN
ftr-332	4102	5	,	,	PUNCT
ftr-332	4102	6	the	the	DET
ftr-332	4102	7	tax	tax	NOUN
ftr-332	4102	8	court	court	NOUN
ftr-332	4102	9	(	(	PUNCT
ftr-332	4102	10	judge	judge	NOUN
ftr-332	4102	11	kroupa	kroupa	PROPN
ftr-332	4102	12	)	)	PUNCT
ftr-332	4102	13	held	hold	VERB
ftr-332	4102	14	that	that	SCONJ
ftr-332	4102	15	§	§	PROPN
ftr-332	4102	16	7623(b	7623(b	NOUN
ftr-332	4102	17	)	)	PUNCT
ftr-332	4102	18	does	do	VERB
ftr-332	4102	19	not	not	PART
ftr-332	4102	20	2012	2012	NUM
ftr-332	4102	21	]	]	PUNCT
ftr-332	4102	22	recent	recent	ADJ
ftr-332	4102	23	developments	development	NOUN
ftr-332	4102	24	in	in	ADP
ftr-332	4102	25	federal	federal	ADJ
ftr-332	4102	26	income	income	NOUN
ftr-332	4102	27	taxation	taxation	NOUN
ftr-332	4102	28	385	385	NUM
ftr-332	4102	29	confer	confer	NOUN
ftr-332	4102	30	on	on	ADP
ftr-332	4102	31	the	the	DET
ftr-332	4102	32	tax	tax	NOUN
ftr-332	4102	33	court	court	NOUN
ftr-332	4102	34	jurisdiction	jurisdiction	NOUN
ftr-332	4102	35	to	to	PART
ftr-332	4102	36	redetermine	redetermine	VERB
ftr-332	4102	37	the	the	DET
ftr-332	4102	38	tax	tax	NOUN
ftr-332	4102	39	liability	liability	NOUN
ftr-332	4102	40	of	of	ADP
ftr-332	4102	41	the	the	DET
ftr-332	4102	42	taxpayer	taxpayer	NOUN
ftr-332	4102	43	with	with	ADP
ftr-332	4102	44	respect	respect	NOUN
ftr-332	4102	45	to	to	ADP
ftr-332	4102	46	whom	whom	PRON
ftr-332	4102	47	a	a	DET
ftr-332	4102	48	claimant	claimant	NOUN
ftr-332	4102	49	is	be	AUX
ftr-332	4102	50	seeking	seek	VERB
ftr-332	4102	51	a	a	DET
ftr-332	4102	52	whistleblower	whistleblower	NOUN
ftr-332	4102	53	reward	reward	NOUN
ftr-332	4102	54	.	.	PUNCT
ftr-332	4103	1			PUNCT
ftr-332	4104	1	the	the	DET
ftr-332	4104	2	senate	senate	PROPN
ftr-332	4104	3	finance	finance	PROPN
ftr-332	4104	4	committee‘s	committee‘s	PROPN
ftr-332	4104	5	version	version	NOUN
ftr-332	4104	6	of	of	ADP
ftr-332	4104	7	§	§	PROPN
ftr-332	4104	8	7623	7623	NUM
ftr-332	4104	9	would	would	AUX
ftr-332	4104	10	have	have	AUX
ftr-332	4104	11	permitted	permit	VERB
ftr-332	4104	12	the	the	DET
ftr-332	4104	13	whistleblower‘s	whistleblower‘s	PROPN
ftr-332	4104	14	lawyer	lawyer	NOUN
ftr-332	4104	15	to	to	PART
ftr-332	4104	16	participate	participate	VERB
ftr-332	4104	17	in	in	ADP
ftr-332	4104	18	the	the	DET
ftr-332	4104	19	audit	audit	NOUN
ftr-332	4104	20	of	of	ADP
ftr-332	4104	21	the	the	DET
ftr-332	4104	22	taxpayer	taxpayer	NOUN
ftr-332	4104	23	.	.	PUNCT
ftr-332	4105	1	b.	b.	PROPN
ftr-332	4105	2	was	be	AUX
ftr-332	4105	3	this	this	DET
ftr-332	4105	4	whistleblower	whistleblower	NOUN
ftr-332	4105	5	whistling	whistle	VERB
ftr-332	4105	6	in	in	ADP
ftr-332	4105	7	the	the	DET
ftr-332	4105	8	dark	dark	NOUN
ftr-332	4105	9	?	?	PUNCT
ftr-332	4106	1	kasper	kasper	PROPN
ftr-332	4106	2	v.	v.	PROPN
ftr-332	4106	3	commissioner	commissioner	PROPN
ftr-332	4106	4	,	,	PUNCT
ftr-332	4106	5	137	137	NUM
ftr-332	4106	6	t.c	t.c	NOUN
ftr-332	4106	7	.	.	PROPN
ftr-332	4106	8	37	37	NUM
ftr-332	4106	9	(	(	PUNCT
ftr-332	4106	10	7/12/11	7/12/11	PROPN
ftr-332	4106	11	)	)	PUNCT
ftr-332	4106	12	.	.	PUNCT
ftr-332	4107	1	in	in	ADP
ftr-332	4107	2	an	an	DET
ftr-332	4107	3	opinion	opinion	NOUN
ftr-332	4107	4	by	by	ADP
ftr-332	4107	5	judge	judge	NOUN
ftr-332	4107	6	haines	haine	NOUN
ftr-332	4107	7	,	,	PUNCT
ftr-332	4107	8	the	the	DET
ftr-332	4107	9	tax	tax	NOUN
ftr-332	4107	10	court	court	NOUN
ftr-332	4107	11	reaffirmed	reaffirm	VERB
ftr-332	4107	12	its	its	PRON
ftr-332	4107	13	earlier	early	ADV
ftr-332	4107	14	holding	holding	NOUN
ftr-332	4107	15	in	in	ADP
ftr-332	4107	16	cooper	cooper	PROPN
ftr-332	4107	17	v.	v.	PROPN
ftr-332	4107	18	commissioner	commissioner	PROPN
ftr-332	4107	19	,	,	PUNCT
ftr-332	4107	20	136	136	NUM
ftr-332	4107	21	t.c	t.c	NOUN
ftr-332	4107	22	.	.	PROPN
ftr-332	4107	23	597	597	NUM
ftr-332	4107	24	(	(	PUNCT
ftr-332	4107	25	2011	2011	NUM
ftr-332	4107	26	)	)	PUNCT
ftr-332	4107	27	,	,	PUNCT
ftr-332	4107	28	that	that	SCONJ
ftr-332	4107	29	a	a	DET
ftr-332	4107	30	letter	letter	NOUN
ftr-332	4107	31	from	from	ADP
ftr-332	4107	32	the	the	DET
ftr-332	4107	33	irs	irs	PROPN
ftr-332	4107	34	rejecting	reject	VERB
ftr-332	4107	35	a	a	DET
ftr-332	4107	36	whistleblower	whistleblower	NOUN
ftr-332	4107	37	claim	claim	NOUN
ftr-332	4107	38	constitutes	constitute	VERB
ftr-332	4107	39	a	a	DET
ftr-332	4107	40	determination	determination	NOUN
ftr-332	4107	41	,	,	PUNCT
ftr-332	4107	42	for	for	SCONJ
ftr-332	4107	43	which	which	DET
ftr-332	4107	44	review	review	NOUN
ftr-332	4107	45	may	may	AUX
ftr-332	4107	46	be	be	AUX
ftr-332	4107	47	sought	seek	VERB
ftr-332	4107	48	in	in	ADP
ftr-332	4107	49	the	the	DET
ftr-332	4107	50	tax	tax	NOUN
ftr-332	4107	51	court	court	NOUN
ftr-332	4107	52	.	.	PUNCT
ftr-332	4108	1	the	the	DET
ftr-332	4108	2	court	court	NOUN
ftr-332	4108	3	further	far	ADV
ftr-332	4108	4	held	hold	VERB
ftr-332	4108	5	that	that	SCONJ
ftr-332	4108	6	the	the	DET
ftr-332	4108	7	30	30	NUM
ftr-332	4108	8	-	-	PUNCT
ftr-332	4108	9	day	day	NOUN
ftr-332	4108	10	period	period	NOUN
ftr-332	4108	11	for	for	ADP
ftr-332	4108	12	seeking	seek	VERB
ftr-332	4108	13	review	review	NOUN
ftr-332	4108	14	commences	commence	NOUN
ftr-332	4108	15	upon	upon	SCONJ
ftr-332	4108	16	mailing	mailing	NOUN
ftr-332	4108	17	or	or	CCONJ
ftr-332	4108	18	personal	personal	ADJ
ftr-332	4108	19	delivery	delivery	NOUN
ftr-332	4108	20	of	of	ADP
ftr-332	4108	21	the	the	DET
ftr-332	4108	22	letter	letter	NOUN
ftr-332	4108	23	,	,	PUNCT
ftr-332	4108	24	and	and	CCONJ
ftr-332	4108	25	that	that	SCONJ
ftr-332	4108	26	the	the	DET
ftr-332	4108	27	irs	irs	PROPN
ftr-332	4108	28	must	must	AUX
ftr-332	4108	29	demonstrate	demonstrate	VERB
ftr-332	4108	30	either	either	CCONJ
ftr-332	4108	31	mailing	mailing	NOUN
ftr-332	4108	32	or	or	CCONJ
ftr-332	4108	33	delivery	delivery	NOUN
ftr-332	4108	34	to	to	ADP
ftr-332	4108	35	the	the	DET
ftr-332	4108	36	whistleblower‘s	whistleblower‘s	PROPN
ftr-332	4108	37	last	last	ADJ
ftr-332	4108	38	known	know	VERB
ftr-332	4108	39	address	address	NOUN
ftr-332	4108	40	.	.	PUNCT
ftr-332	4109	1	c.	c.	NOUN
ftr-332	4110	1	the	the	DET
ftr-332	4110	2	whistleblower	whistleblower	NOUN
ftr-332	4110	3	made	make	VERB
ftr-332	4110	4	no	no	DET
ftr-332	4110	5	noise	noise	NOUN
ftr-332	4110	6	,	,	PUNCT
ftr-332	4110	7	and	and	CCONJ
ftr-332	4110	8	keeps	keep	VERB
ftr-332	4110	9	his	his	PRON
ftr-332	4110	10	(	(	PUNCT
ftr-332	4110	11	?	?	NUM
ftr-332	4110	12	)	)	PUNCT
ftr-332	4110	13	identity	identity	NOUN
ftr-332	4110	14	secret	secret	NOUN
ftr-332	4110	15	.	.	PUNCT
ftr-332	4111	1	whistleblower	whistleblower	VERB
ftr-332	4111	2	14106	14106	NUM
ftr-332	4111	3	-	-	SYM
ftr-332	4111	4	10w	10w	NOUN
ftr-332	4111	5	v.	v.	ADP
ftr-332	4111	6	commissioner	commissioner	NOUN
ftr-332	4111	7	,	,	PUNCT
ftr-332	4111	8	137	137	NUM
ftr-332	4111	9	t.c	t.c	NOUN
ftr-332	4111	10	.	.	PUNCT
ftr-332	4112	1	no	no	INTJ
ftr-332	4112	2	.	.	NOUN
ftr-332	4112	3	15	15	NUM
ftr-332	4112	4	(	(	PUNCT
ftr-332	4112	5	12/9/11	12/9/11	NUM
ftr-332	4112	6	)	)	PUNCT
ftr-332	4112	7	.	.	PUNCT
ftr-332	4113	1	in	in	ADP
ftr-332	4113	2	a	a	DET
ftr-332	4113	3	reviewed	review	VERB
ftr-332	4113	4	opinion	opinion	NOUN
ftr-332	4113	5	by	by	ADP
ftr-332	4113	6	judge	judge	PROPN
ftr-332	4113	7	thornton	thornton	PROPN
ftr-332	4113	8	,	,	PUNCT
ftr-332	4113	9	the	the	DET
ftr-332	4113	10	tax	tax	NOUN
ftr-332	4113	11	court	court	NOUN
ftr-332	4113	12	granted	grant	VERB
ftr-332	4113	13	summary	summary	NOUN
ftr-332	4113	14	judgment	judgment	NOUN
ftr-332	4113	15	for	for	ADP
ftr-332	4113	16	the	the	DET
ftr-332	4113	17	irs	irs	PROPN
ftr-332	4113	18	in	in	ADP
ftr-332	4113	19	this	this	DET
ftr-332	4113	20	case	case	NOUN
ftr-332	4113	21	in	in	ADP
ftr-332	4113	22	which	which	PRON
ftr-332	4113	23	a	a	DET
ftr-332	4113	24	whistleblower	whistleblower	NOUN
ftr-332	4113	25	appealed	appeal	VERB
ftr-332	4113	26	the	the	DET
ftr-332	4113	27	irs‘s	irs‘s	NOUN
ftr-332	4113	28	denial	denial	NOUN
ftr-332	4113	29	of	of	ADP
ftr-332	4113	30	a	a	DET
ftr-332	4113	31	reward	reward	NOUN
ftr-332	4113	32	.	.	PUNCT
ftr-332	4114	1	the	the	DET
ftr-332	4114	2	irs	irs	PROPN
ftr-332	4114	3	filed	file	VERB
ftr-332	4114	4	the	the	DET
ftr-332	4114	5	affidavit	affidavit	NOUN
ftr-332	4114	6	of	of	ADP
ftr-332	4114	7	a	a	DET
ftr-332	4114	8	chief	chief	ADJ
ftr-332	4114	9	counsel	counsel	NOUN
ftr-332	4114	10	attorney	attorney	NOUN
ftr-332	4114	11	―declaring	―declaring	NOUN
ftr-332	4114	12	,	,	PUNCT
ftr-332	4114	13	on	on	ADP
ftr-332	4114	14	the	the	DET
ftr-332	4114	15	basis	basis	NOUN
ftr-332	4114	16	of	of	ADP
ftr-332	4114	17	his	his	PRON
ftr-332	4114	18	review	review	NOUN
ftr-332	4114	19	of	of	ADP
ftr-332	4114	20	respondent‘s	respondent‘s	NOUN
ftr-332	4114	21	administrative	administrative	ADJ
ftr-332	4114	22	and	and	CCONJ
ftr-332	4114	23	legal	legal	ADJ
ftr-332	4114	24	files	file	NOUN
ftr-332	4114	25	and	and	CCONJ
ftr-332	4114	26	on	on	ADP
ftr-332	4114	27	the	the	DET
ftr-332	4114	28	basis	basis	NOUN
ftr-332	4114	29	of	of	ADP
ftr-332	4114	30	conversations	conversation	NOUN
ftr-332	4114	31	with	with	ADP
ftr-332	4114	32	relevant	relevant	ADJ
ftr-332	4114	33	irs	irs	PROPN
ftr-332	4114	34	personnel	personnel	NOUN
ftr-332	4114	35	,	,	PUNCT
ftr-332	4114	36	that	that	SCONJ
ftr-332	4114	37	the	the	DET
ftr-332	4114	38	information	information	NOUN
ftr-332	4114	39	petitioner	petitioner	NOUN
ftr-332	4114	40	provided	provide	VERB
ftr-332	4114	41	resulted	result	VERB
ftr-332	4114	42	in	in	ADP
ftr-332	4114	43	respondent	respondent	NOUN
ftr-332	4114	44	's	's	PART
ftr-332	4114	45	taking	take	VERB
ftr-332	4114	46	no	no	DET
ftr-332	4114	47	administrative	administrative	ADJ
ftr-332	4114	48	or	or	CCONJ
ftr-332	4114	49	judicial	judicial	ADJ
ftr-332	4114	50	action	action	NOUN
ftr-332	4114	51	against	against	ADP
ftr-332	4114	52	x	x	PUNCT
ftr-332	4114	53	or	or	CCONJ
ftr-332	4114	54	collecting	collect	VERB
ftr-332	4114	55	from	from	ADP
ftr-332	4114	56	x	x	PUNCT
ftr-332	4114	57	any	any	DET
ftr-332	4114	58	amounts	amount	NOUN
ftr-332	4114	59	of	of	ADP
ftr-332	4114	60	tax	tax	NOUN
ftr-332	4114	61	,	,	PUNCT
ftr-332	4114	62	interest	interest	NOUN
ftr-332	4114	63	,	,	PUNCT
ftr-332	4114	64	or	or	CCONJ
ftr-332	4114	65	penalty,‖	penalty,‖	PROPN
ftr-332	4114	66	and	and	CCONJ
ftr-332	4114	67	the	the	DET
ftr-332	4114	68	whistleblower	whistleblower	NOUN
ftr-332	4114	69	did	do	AUX
ftr-332	4114	70	―not	―not	ADV
ftr-332	4114	71	set	set	VERB
ftr-332	4114	72	forth	forth	ADV
ftr-332	4114	73	,	,	PUNCT
ftr-332	4114	74	by	by	ADP
ftr-332	4114	75	affidavits	affidavit	NOUN
ftr-332	4114	76	or	or	CCONJ
ftr-332	4114	77	otherwise	otherwise	ADV
ftr-332	4114	78	,	,	PUNCT
ftr-332	4114	79	any	any	DET
ftr-332	4114	80	specific	specific	ADJ
ftr-332	4114	81	facts	fact	NOUN
ftr-332	4114	82	showing	show	VERB
ftr-332	4114	83	that	that	SCONJ
ftr-332	4114	84	there	there	PRON
ftr-332	4114	85	[	[	X
ftr-332	4114	86	was	be	AUX
ftr-332	4114	87	]	]	PUNCT
ftr-332	4114	88	a	a	DET
ftr-332	4114	89	genuine	genuine	ADJ
ftr-332	4114	90	issue	issue	NOUN
ftr-332	4114	91	for	for	ADP
ftr-332	4114	92	trial.‖	trial.‖	NOUN
ftr-332	4114	93	the	the	DET
ftr-332	4114	94	court	court	NOUN
ftr-332	4114	95	granted	grant	VERB
ftr-332	4114	96	the	the	DET
ftr-332	4114	97	whistleblower‘s	whistleblower‘s	PROPN
ftr-332	4114	98	request	request	NOUN
ftr-332	4114	99	for	for	ADP
ftr-332	4114	100	anonymity	anonymity	NOUN
ftr-332	4114	101	and	and	CCONJ
ftr-332	4114	102	redaction	redaction	NOUN
ftr-332	4114	103	from	from	ADP
ftr-332	4114	104	the	the	DET
ftr-332	4114	105	record	record	NOUN
ftr-332	4114	106	of	of	ADP
ftr-332	4114	107	any	any	DET
ftr-332	4114	108	identifying	identify	VERB
ftr-332	4114	109	information	information	NOUN
ftr-332	4114	110	because	because	SCONJ
ftr-332	4114	111	the	the	DET
ftr-332	4114	112	potential	potential	ADJ
ftr-332	4114	113	harm	harm	NOUN
ftr-332	4114	114	from	from	ADP
ftr-332	4114	115	disclosing	disclose	VERB
ftr-332	4114	116	the	the	DET
ftr-332	4114	117	whistleblower‘s	whistleblower‘s	PROPN
ftr-332	4114	118	identity	identity	NOUN
ftr-332	4114	119	as	as	ADP
ftr-332	4114	120	a	a	DET
ftr-332	4114	121	confidential	confidential	ADJ
ftr-332	4114	122	informant	informant	NOUN
ftr-332	4114	123	outweighed	outweigh	VERB
ftr-332	4114	124	the	the	DET
ftr-332	4114	125	public	public	ADJ
ftr-332	4114	126	interest	interest	NOUN
ftr-332	4114	127	in	in	ADP
ftr-332	4114	128	knowing	know	VERB
ftr-332	4114	129	the	the	DET
ftr-332	4114	130	whistleblower‘s	whistleblower‘s	PROPN
ftr-332	4114	131	identity	identity	NOUN
ftr-332	4114	132	in	in	ADP
ftr-332	4114	133	a	a	DET
ftr-332	4114	134	case	case	NOUN
ftr-332	4114	135	decided	decide	VERB
ftr-332	4114	136	on	on	ADP
ftr-332	4114	137	summary	summary	NOUN
ftr-332	4114	138	judgment	judgment	NOUN
ftr-332	4114	139	for	for	ADP
ftr-332	4114	140	the	the	DET
ftr-332	4114	141	irs	irs	PROPN
ftr-332	4114	142	denying	deny	VERB
ftr-332	4114	143	an	an	DET
ftr-332	4114	144	award	award	NOUN
ftr-332	4114	145	.	.	PUNCT
ftr-332	4115	1	because	because	SCONJ
ftr-332	4115	2	granting	grant	VERB
ftr-332	4115	3	the	the	DET
ftr-332	4115	4	request	request	NOUN
ftr-332	4115	5	for	for	ADP
ftr-332	4115	6	anonymity	anonymity	NOUN
ftr-332	4115	7	and	and	CCONJ
ftr-332	4115	8	redaction	redaction	NOUN
ftr-332	4115	9	adequately	adequately	ADV
ftr-332	4115	10	protected	protect	VERB
ftr-332	4115	11	the	the	DET
ftr-332	4115	12	whistleblower‘s	whistleblower‘s	PROPN
ftr-332	4115	13	privacy	privacy	NOUN
ftr-332	4115	14	interests	interest	NOUN
ftr-332	4115	15	as	as	ADP
ftr-332	4115	16	a	a	DET
ftr-332	4115	17	confidential	confidential	ADJ
ftr-332	4115	18	informant	informant	NOUN
ftr-332	4115	19	,	,	PUNCT
ftr-332	4115	20	the	the	DET
ftr-332	4115	21	motion	motion	NOUN
ftr-332	4115	22	to	to	PART
ftr-332	4115	23	seal	seal	VERB
ftr-332	4115	24	the	the	DET
ftr-332	4115	25	record	record	NOUN
ftr-332	4115	26	was	be	AUX
ftr-332	4115	27	denied	deny	VERB
ftr-332	4115	28	.	.	PUNCT
ftr-332	4116	1	4	4	X
ftr-332	4116	2	.	.	X
ftr-332	4116	3	how	how	SCONJ
ftr-332	4116	4	much	much	ADJ
ftr-332	4116	5	is	be	AUX
ftr-332	4116	6	that	that	PRON
ftr-332	4116	7	little	little	ADJ
ftr-332	4116	8	tax	tax	NOUN
ftr-332	4116	9	cheat	cheat	NOUN
ftr-332	4116	10	in	in	ADP
ftr-332	4116	11	the	the	DET
ftr-332	4116	12	window	window	NOUN
ftr-332	4116	13	?	?	PUNCT
ftr-332	4117	1	reg-131151	reg-131151	NOUN
ftr-332	4117	2	-	-	PUNCT
ftr-332	4117	3	10	10	NUM
ftr-332	4117	4	,	,	PUNCT
ftr-332	4117	5	76	76	NUM
ftr-332	4117	6	f.r	f.r	NOUN
ftr-332	4117	7	.	.	NOUN
ftr-332	4117	8	2852	2852	NUM
ftr-332	4117	9	(	(	PUNCT
ftr-332	4117	10	1/18/11	1/18/11	NUM
ftr-332	4117	11	)	)	PUNCT
ftr-332	4117	12	,	,	PUNCT
ftr-332	4117	13	rewards	reward	NOUN
ftr-332	4117	14	and	and	CCONJ
ftr-332	4117	15	awards	award	NOUN
ftr-332	4117	16	for	for	ADP
ftr-332	4117	17	information	information	NOUN
ftr-332	4117	18	relating	relate	VERB
ftr-332	4117	19	to	to	ADP
ftr-332	4117	20	violations	violation	NOUN
ftr-332	4117	21	of	of	ADP
ftr-332	4117	22	internal	internal	ADJ
ftr-332	4117	23	revenue	revenue	NOUN
ftr-332	4117	24	laws	law	NOUN
ftr-332	4117	25	.	.	PUNCT
ftr-332	4118	1	the	the	DET
ftr-332	4118	2	treasury	treasury	NOUN
ftr-332	4118	3	has	have	AUX
ftr-332	4118	4	published	publish	VERB
ftr-332	4118	5	proposed	propose	VERB
ftr-332	4118	6	amendments	amendment	NOUN
ftr-332	4118	7	to	to	ADP
ftr-332	4118	8	reg	reg	NOUN
ftr-332	4118	9	.	.	PUNCT
ftr-332	4119	1	§	§	PROPN
ftr-332	4119	2	301.7623	301.7623	NUM
ftr-332	4119	3	-	-	SYM
ftr-332	4119	4	1	1	NUM
ftr-332	4119	5	that	that	PRON
ftr-332	4119	6	clarify	clarify	VERB
ftr-332	4119	7	the	the	DET
ftr-332	4119	8	definitions	definition	NOUN
ftr-332	4119	9	of	of	ADP
ftr-332	4119	10	proceeds	proceed	NOUN
ftr-332	4119	11	of	of	ADP
ftr-332	4119	12	amounts	amount	NOUN
ftr-332	4119	13	collected	collect	VERB
ftr-332	4119	14	and	and	CCONJ
ftr-332	4119	15	collected	collect	VERB
ftr-332	4119	16	proceeds	proceed	NOUN
ftr-332	4119	17	for	for	ADP
ftr-332	4119	18	purposes	purpose	NOUN
ftr-332	4119	19	of	of	ADP
ftr-332	4119	20	§	§	PROPN
ftr-332	4119	21	7623	7623	NUM
ftr-332	4119	22	.	.	PUNCT
ftr-332	4120	1	386	386	NUM
ftr-332	4120	2	florida	florida	PROPN
ftr-332	4120	3	tax	tax	NOUN
ftr-332	4120	4	review	review	NOUN
ftr-332	4120	5	[	[	X
ftr-332	4120	6	vol	vol	NOUN
ftr-332	4120	7	.	.	PUNCT
ftr-332	4121	1	12:5	12:5	NUM
ftr-332	4121	2	a.	a.	NOUN
ftr-332	4121	3	large	large	PROPN
ftr-332	4121	4	whistleblower	whistleblower	PROPN
ftr-332	4121	5	award	award	PROPN
ftr-332	4121	6	announced	announce	VERB
ftr-332	4121	7	.	.	PUNCT
ftr-332	4122	1	an	an	DET
ftr-332	4122	2	attorney	attorney	NOUN
ftr-332	4122	3	,	,	PUNCT
ftr-332	4122	4	egan	egan	PROPN
ftr-332	4122	5	young	young	PROPN
ftr-332	4122	6	of	of	ADP
ftr-332	4122	7	egan	egan	PROPN
ftr-332	4122	8	young	young	ADJ
ftr-332	4122	9	attorneys	attorney	NOUN
ftr-332	4122	10	at	at	ADP
ftr-332	4122	11	law	law	NOUN
ftr-332	4122	12	in	in	ADP
ftr-332	4122	13	blue	blue	ADJ
ftr-332	4122	14	bell	bell	NOUN
ftr-332	4122	15	,	,	PUNCT
ftr-332	4122	16	pa	pa	PROPN
ftr-332	4122	17	–	–	PUNCT
ftr-332	4122	18	not	not	PART
ftr-332	4122	19	to	to	PART
ftr-332	4122	20	be	be	AUX
ftr-332	4122	21	confused	confuse	VERB
ftr-332	4122	22	with	with	ADP
ftr-332	4122	23	blue	blue	ADJ
ftr-332	4122	24	ball	ball	NOUN
ftr-332	4122	25	,	,	PUNCT
ftr-332	4122	26	pa	pa	PROPN
ftr-332	4122	27	,	,	PUNCT
ftr-332	4122	28	see	see	VERB
ftr-332	4122	29	ginzburg	ginzburg	NOUN
ftr-332	4122	30	v.	v.	ADP
ftr-332	4122	31	united	united	PROPN
ftr-332	4122	32	states	states	PROPN
ftr-332	4122	33	,	,	PUNCT
ftr-332	4122	34	383	383	NUM
ftr-332	4122	35	u.s	u.s	PROPN
ftr-332	4122	36	.	.	PROPN
ftr-332	4122	37	463	463	NUM
ftr-332	4122	38	,	,	PUNCT
ftr-332	4122	39	467	467	NUM
ftr-332	4122	40	(	(	PUNCT
ftr-332	4122	41	1966	1966	NUM
ftr-332	4122	42	)	)	PUNCT
ftr-332	4122	43	–	–	PUNCT
ftr-332	4122	44	claimed	claim	VERB
ftr-332	4122	45	that	that	SCONJ
ftr-332	4122	46	one	one	NUM
ftr-332	4122	47	of	of	ADP
ftr-332	4122	48	his	his	PRON
ftr-332	4122	49	clients	client	NOUN
ftr-332	4122	50	,	,	PUNCT
ftr-332	4122	51	a	a	DET
ftr-332	4122	52	cpa	cpa	NOUN
ftr-332	4122	53	,	,	PUNCT
ftr-332	4122	54	was	be	AUX
ftr-332	4122	55	awarded	award	VERB
ftr-332	4122	56	more	more	ADJ
ftr-332	4122	57	than	than	ADP
ftr-332	4122	58	$	$	SYM
ftr-332	4122	59	4.5	4.5	NUM
ftr-332	4122	60	million	million	NUM
ftr-332	4122	61	for	for	ADP
ftr-332	4122	62	alerting	alert	VERB
ftr-332	4122	63	the	the	DET
ftr-332	4122	64	irs	irs	PROPN
ftr-332	4122	65	of	of	ADP
ftr-332	4122	66	a	a	DET
ftr-332	4122	67	fortune	fortune	NOUN
ftr-332	4122	68	500	500	NUM
ftr-332	4122	69	financial	financial	ADJ
ftr-332	4122	70	services	service	NOUN
ftr-332	4122	71	company‘s	company‘s	VERB
ftr-332	4122	72	$	$	SYM
ftr-332	4122	73	20	20	NUM
ftr-332	4122	74	million	million	NUM
ftr-332	4122	75	unreported	unreported	ADJ
ftr-332	4122	76	tax	tax	NOUN
ftr-332	4122	77	liability	liability	NOUN
ftr-332	4122	78	.	.	PUNCT
ftr-332	4123	1	2011	2011	NUM
ftr-332	4123	2	tnt	tnt	NOUN
ftr-332	4123	3	69	69	NUM
ftr-332	4123	4	-	-	SYM
ftr-332	4123	5	4	4	NUM
ftr-332	4123	6	(	(	PUNCT
ftr-332	4123	7	4/11/11	4/11/11	NUM
ftr-332	4123	8	)	)	PUNCT
ftr-332	4123	9	.	.	PUNCT
ftr-332	4124	1			NOUN
ftr-332	4124	2	query	query	NOUN
ftr-332	4124	3	whether	whether	SCONJ
ftr-332	4124	4	a	a	DET
ftr-332	4124	5	cpa	cpa	NOUN
ftr-332	4124	6	is	be	AUX
ftr-332	4124	7	subject	subject	ADJ
ftr-332	4124	8	to	to	ADP
ftr-332	4124	9	professional	professional	ADJ
ftr-332	4124	10	discipline	discipline	NOUN
ftr-332	4124	11	if	if	SCONJ
ftr-332	4124	12	he	he	PRON
ftr-332	4124	13	reports	report	VERB
ftr-332	4124	14	a	a	DET
ftr-332	4124	15	client	client	NOUN
ftr-332	4124	16	to	to	ADP
ftr-332	4124	17	the	the	DET
ftr-332	4124	18	irs	irs	PROPN
ftr-332	4124	19	?	?	PUNCT
ftr-332	4125	1	5	5	NUM
ftr-332	4125	2	.	.	PUNCT
ftr-332	4126	1	just	just	ADV
ftr-332	4126	2	because	because	SCONJ
ftr-332	4126	3	there	there	PRON
ftr-332	4126	4	are	be	VERB
ftr-332	4126	5	no	no	ADV
ftr-332	4126	6	longer	long	ADV
ftr-332	4126	7	any	any	DET
ftr-332	4126	8	district	district	NOUN
ftr-332	4126	9	directors	director	NOUN
ftr-332	4126	10	does	do	AUX
ftr-332	4126	11	n’t	not	PART
ftr-332	4126	12	mean	mean	VERB
ftr-332	4126	13	the	the	DET
ftr-332	4126	14	irs	irs	PROPN
ftr-332	4126	15	ca	can	AUX
ftr-332	4126	16	n’t	not	PART
ftr-332	4126	17	fulfill	fulfill	NOUN
ftr-332	4126	18	functions	function	NOUN
ftr-332	4126	19	that	that	PRON
ftr-332	4126	20	the	the	DET
ftr-332	4126	21	regulations	regulation	NOUN
ftr-332	4126	22	still	still	ADV
ftr-332	4126	23	assign	assign	VERB
ftr-332	4126	24	to	to	ADP
ftr-332	4126	25	district	district	NOUN
ftr-332	4126	26	directors	director	NOUN
ftr-332	4126	27	.	.	PUNCT
ftr-332	4127	1	grunsted	grunste	VERB
ftr-332	4127	2	v.	v.	ADP
ftr-332	4127	3	commissioner	commissioner	NOUN
ftr-332	4127	4	,	,	PUNCT
ftr-332	4127	5	136	136	NUM
ftr-332	4127	6	t.c	t.c	PROPN
ftr-332	4127	7	.	.	PROPN
ftr-332	4128	1	455	455	NUM
ftr-332	4128	2	(	(	PUNCT
ftr-332	4128	3	5/11/11	5/11/11	NUM
ftr-332	4128	4	)	)	PUNCT
ftr-332	4128	5	.	.	PUNCT
ftr-332	4129	1	the	the	DET
ftr-332	4129	2	taxpayer	taxpayer	NOUN
ftr-332	4129	3	,	,	PUNCT
ftr-332	4129	4	against	against	ADP
ftr-332	4129	5	whom	whom	PRON
ftr-332	4129	6	frivolous	frivolous	ADJ
ftr-332	4129	7	return	return	NOUN
ftr-332	4129	8	penalties	penalty	NOUN
ftr-332	4129	9	had	have	AUX
ftr-332	4129	10	been	be	AUX
ftr-332	4129	11	assessed	assess	VERB
ftr-332	4129	12	,	,	PUNCT
ftr-332	4129	13	argued	argue	VERB
ftr-332	4129	14	that	that	SCONJ
ftr-332	4129	15	because	because	SCONJ
ftr-332	4129	16	reg	reg	NOUN
ftr-332	4129	17	.	.	PUNCT
ftr-332	4130	1	§	§	PROPN
ftr-332	4130	2	301.6203	301.6203	NUM
ftr-332	4130	3	-	-	SYM
ftr-332	4130	4	1	1	NUM
ftr-332	4130	5	provides	provide	VERB
ftr-332	4130	6	for	for	SCONJ
ftr-332	4130	7	assessment	assessment	NOUN
ftr-332	4130	8	officers	officer	NOUN
ftr-332	4130	9	to	to	PART
ftr-332	4130	10	be	be	AUX
ftr-332	4130	11	appointed	appoint	VERB
ftr-332	4130	12	by	by	ADP
ftr-332	4130	13	district	district	NOUN
ftr-332	4130	14	directors	director	NOUN
ftr-332	4130	15	,	,	PUNCT
ftr-332	4130	16	and	and	CCONJ
ftr-332	4130	17	there	there	PRON
ftr-332	4130	18	are	be	VERB
ftr-332	4130	19	no	no	ADV
ftr-332	4130	20	longer	long	ADV
ftr-332	4130	21	any	any	DET
ftr-332	4130	22	district	district	NOUN
ftr-332	4130	23	directors	director	NOUN
ftr-332	4130	24	,	,	PUNCT
ftr-332	4130	25	therefore	therefore	ADV
ftr-332	4130	26	no	no	DET
ftr-332	4130	27	assessment	assessment	NOUN
ftr-332	4130	28	officers	officer	NOUN
ftr-332	4130	29	have	have	AUX
ftr-332	4130	30	been	be	AUX
ftr-332	4130	31	properly	properly	ADV
ftr-332	4130	32	appointed	appoint	VERB
ftr-332	4130	33	and	and	CCONJ
ftr-332	4130	34	thus	thus	ADV
ftr-332	4130	35	frivolous	frivolous	ADJ
ftr-332	4130	36	return	return	NOUN
ftr-332	4130	37	penalties	penalty	NOUN
ftr-332	4130	38	could	could	AUX
ftr-332	4130	39	not	not	PART
ftr-332	4130	40	be	be	AUX
ftr-332	4130	41	validly	validly	ADV
ftr-332	4130	42	assessed	assess	VERB
ftr-332	4130	43	against	against	ADP
ftr-332	4130	44	him	he	PRON
ftr-332	4130	45	.	.	PUNCT
ftr-332	4131	1	the	the	DET
ftr-332	4131	2	tax	tax	NOUN
ftr-332	4131	3	court	court	NOUN
ftr-332	4131	4	was	be	AUX
ftr-332	4131	5	unimpressed	unimpressed	ADJ
ftr-332	4131	6	by	by	ADP
ftr-332	4131	7	this	this	DET
ftr-332	4131	8	argument	argument	NOUN
ftr-332	4131	9	.	.	PUNCT
ftr-332	4132	1	judge	judge	PROPN
ftr-332	4132	2	kroupa	kroupa	PROPN
ftr-332	4132	3	held	hold	VERB
ftr-332	4132	4	that	that	SCONJ
ftr-332	4132	5	provisions	provision	NOUN
ftr-332	4132	6	of	of	ADP
ftr-332	4132	7	the	the	DET
ftr-332	4132	8	internal	internal	ADJ
ftr-332	4132	9	revenue	revenue	NOUN
ftr-332	4132	10	service	service	NOUN
ftr-332	4132	11	restructuring	restructuring	NOUN
ftr-332	4132	12	and	and	CCONJ
ftr-332	4132	13	reform	reform	NOUN
ftr-332	4132	14	act	act	NOUN
ftr-332	4132	15	of	of	ADP
ftr-332	4132	16	1998	1998	NUM
ftr-332	4132	17	,	,	PUNCT
ftr-332	4132	18	pub	pub	NOUN
ftr-332	4132	19	.	.	PUNCT
ftr-332	4133	1	l.	l.	PROPN
ftr-332	4133	2	105	105	NUM
ftr-332	4133	3	-	-	SYM
ftr-332	4133	4	206	206	NUM
ftr-332	4133	5	,	,	PUNCT
ftr-332	4133	6	112	112	NUM
ftr-332	4133	7	stat	stat	NOUN
ftr-332	4133	8	.	.	PUNCT
ftr-332	4133	9	685	685	NUM
ftr-332	4133	10	,	,	PUNCT
ftr-332	4133	11	which	which	PRON
ftr-332	4133	12	required	require	VERB
ftr-332	4133	13	the	the	DET
ftr-332	4133	14	irs	irs	PROPN
ftr-332	4133	15	to	to	PART
ftr-332	4133	16	substantially	substantially	ADV
ftr-332	4133	17	modify	modify	VERB
ftr-332	4133	18	its	its	PRON
ftr-332	4133	19	regional	regional	ADJ
ftr-332	4133	20	and	and	CCONJ
ftr-332	4133	21	district	district	NOUN
ftr-332	4133	22	organization	organization	NOUN
ftr-332	4133	23	,	,	PUNCT
ftr-332	4133	24	keeps	keep	VERB
ftr-332	4133	25	in	in	ADP
ftr-332	4133	26	effect	effect	NOUN
ftr-332	4133	27	regulations	regulation	NOUN
ftr-332	4133	28	that	that	PRON
ftr-332	4133	29	refer	refer	VERB
ftr-332	4133	30	to	to	ADP
ftr-332	4133	31	officers	officer	NOUN
ftr-332	4133	32	whose	whose	DET
ftr-332	4133	33	positions	position	NOUN
ftr-332	4133	34	no	no	ADV
ftr-332	4133	35	longer	long	ADV
ftr-332	4133	36	exist	exist	VERB
ftr-332	4133	37	,	,	PUNCT
ftr-332	4133	38	e.g.	e.g.	ADV
ftr-332	4133	39	,	,	PUNCT
ftr-332	4133	40	district	district	NOUN
ftr-332	4133	41	directors	director	NOUN
ftr-332	4133	42	.	.	PUNCT
ftr-332	4134	1	the	the	DET
ftr-332	4134	2	act	act	NOUN
ftr-332	4134	3	also	also	ADV
ftr-332	4134	4	provides	provide	VERB
ftr-332	4134	5	that	that	SCONJ
ftr-332	4134	6	nothing	nothing	PRON
ftr-332	4134	7	in	in	ADP
ftr-332	4134	8	the	the	DET
ftr-332	4134	9	reorganization	reorganization	NOUN
ftr-332	4134	10	plan	plan	NOUN
ftr-332	4134	11	impairs	impair	VERB
ftr-332	4134	12	any	any	DET
ftr-332	4134	13	right	right	NOUN
ftr-332	4134	14	or	or	CCONJ
ftr-332	4134	15	remedy	remedy	NOUN
ftr-332	4134	16	of	of	ADP
ftr-332	4134	17	the	the	DET
ftr-332	4134	18	irs	irs	PROPN
ftr-332	4134	19	to	to	PART
ftr-332	4134	20	recover	recover	VERB
ftr-332	4134	21	any	any	DET
ftr-332	4134	22	penalty	penalty	NOUN
ftr-332	4134	23	claimed	claim	VERB
ftr-332	4134	24	to	to	PART
ftr-332	4134	25	have	have	AUX
ftr-332	4134	26	been	be	AUX
ftr-332	4134	27	collected	collect	VERB
ftr-332	4134	28	without	without	ADP
ftr-332	4134	29	authority	authority	NOUN
ftr-332	4134	30	.	.	PUNCT
ftr-332	4135	1	6	6	X
ftr-332	4135	2	.	.	X
ftr-332	4135	3	take	take	VERB
ftr-332	4135	4	your	your	PRON
ftr-332	4135	5	time	time	NOUN
ftr-332	4135	6	,	,	PUNCT
ftr-332	4135	7	relax	relax	VERB
ftr-332	4135	8	.	.	PUNCT
ftr-332	4136	1	t.d	t.d	PROPN
ftr-332	4136	2	.	.	NOUN
ftr-332	4136	3	9531	9531	NUM
ftr-332	4136	4	,	,	PUNCT
ftr-332	4136	5	extension	extension	NOUN
ftr-332	4136	6	of	of	ADP
ftr-332	4136	7	time	time	NOUN
ftr-332	4136	8	for	for	ADP
ftr-332	4136	9	filing	filing	NOUN
ftr-332	4136	10	returns	return	NOUN
ftr-332	4136	11	,	,	PUNCT
ftr-332	4136	12	76	76	NUM
ftr-332	4136	13	f.r	f.r	NOUN
ftr-332	4136	14	.	.	PROPN
ftr-332	4136	15	36996	36996	NUM
ftr-332	4136	16	(	(	PUNCT
ftr-332	4136	17	6/24/11	6/24/11	NUM
ftr-332	4136	18	)	)	PUNCT
ftr-332	4136	19	.	.	PUNCT
ftr-332	4137	1	final	final	ADJ
ftr-332	4137	2	regulations	regulation	NOUN
ftr-332	4137	3	§	§	PROPN
ftr-332	4137	4	§	§	PROPN
ftr-332	4137	5	1.6081	1.6081	NUM
ftr-332	4137	6	-	-	SYM
ftr-332	4137	7	2	2	NUM
ftr-332	4137	8	and	and	CCONJ
ftr-332	4137	9	1.6081	1.6081	NUM
ftr-332	4137	10	-	-	SYM
ftr-332	4137	11	6	6	NUM
ftr-332	4137	12	provide	provide	VERB
ftr-332	4137	13	for	for	ADP
ftr-332	4137	14	an	an	DET
ftr-332	4137	15	automatic	automatic	ADJ
ftr-332	4137	16	five	five	NUM
ftr-332	4137	17	-	-	PUNCT
ftr-332	4137	18	month	month	NOUN
ftr-332	4137	19	extension	extension	NOUN
ftr-332	4137	20	of	of	ADP
ftr-332	4137	21	time	time	NOUN
ftr-332	4137	22	to	to	PART
ftr-332	4137	23	file	file	VERB
ftr-332	4137	24	returns	return	NOUN
ftr-332	4137	25	for	for	ADP
ftr-332	4137	26	partnerships	partnership	NOUN
ftr-332	4137	27	,	,	PUNCT
ftr-332	4137	28	estates	estate	NOUN
ftr-332	4137	29	and	and	CCONJ
ftr-332	4137	30	trusts	trust	NOUN
ftr-332	4137	31	.	.	PUNCT
ftr-332	4138	1	the	the	DET
ftr-332	4138	2	irs	irs	PROPN
ftr-332	4138	3	rejected	reject	VERB
ftr-332	4138	4	extending	extend	VERB
ftr-332	4138	5	the	the	DET
ftr-332	4138	6	extension	extension	NOUN
ftr-332	4138	7	to	to	ADP
ftr-332	4138	8	six	six	NUM
ftr-332	4138	9	-	-	PUNCT
ftr-332	4138	10	months	month	NOUN
ftr-332	4138	11	because	because	SCONJ
ftr-332	4138	12	of	of	ADP
ftr-332	4138	13	hardships	hardship	NOUN
ftr-332	4138	14	in	in	ADP
ftr-332	4138	15	completing	complete	VERB
ftr-332	4138	16	returns	return	NOUN
ftr-332	4138	17	that	that	PRON
ftr-332	4138	18	would	would	AUX
ftr-332	4138	19	be	be	AUX
ftr-332	4138	20	created	create	VERB
ftr-332	4138	21	for	for	ADP
ftr-332	4138	22	individual	individual	ADJ
ftr-332	4138	23	taxpayers	taxpayer	NOUN
ftr-332	4138	24	with	with	ADP
ftr-332	4138	25	six	six	NUM
ftr-332	4138	26	-	-	PUNCT
ftr-332	4138	27	month	month	NOUN
ftr-332	4138	28	extension	extension	NOUN
ftr-332	4138	29	.	.	PUNCT
ftr-332	4139	1	reg	reg	NOUN
ftr-332	4139	2	.	.	PUNCT
ftr-332	4140	1	§	§	PROPN
ftr-332	4140	2	1.6081	1.6081	NUM
ftr-332	4140	3	-	-	PUNCT
ftr-332	4140	4	2(a)(2	2(a)(2	NOUN
ftr-332	4140	5	)	)	PUNCT
ftr-332	4140	6	allows	allow	VERB
ftr-332	4140	7	a	a	DET
ftr-332	4140	8	six	six	NUM
ftr-332	4140	9	-	-	PUNCT
ftr-332	4140	10	month	month	NOUN
ftr-332	4140	11	automatic	automatic	ADJ
ftr-332	4140	12	extension	extension	NOUN
ftr-332	4140	13	for	for	ADP
ftr-332	4140	14	electing	elect	VERB
ftr-332	4140	15	large	large	ADJ
ftr-332	4140	16	partnerships	partnership	NOUN
ftr-332	4140	17	,	,	PUNCT
ftr-332	4140	18	which	which	PRON
ftr-332	4140	19	are	be	AUX
ftr-332	4140	20	required	require	VERB
ftr-332	4140	21	by	by	ADP
ftr-332	4140	22	§	§	PROPN
ftr-332	4140	23	6031(b	6031(b	VERB
ftr-332	4140	24	)	)	PUNCT
ftr-332	4140	25	to	to	PART
ftr-332	4140	26	provide	provide	VERB
ftr-332	4140	27	k-1s	k-1s	NOUN
ftr-332	4140	28	to	to	ADP
ftr-332	4140	29	beneficial	beneficial	ADJ
ftr-332	4140	30	interest	interest	NOUN
ftr-332	4140	31	holders	holder	NOUN
ftr-332	4140	32	by	by	ADP
ftr-332	4140	33	march	march	PROPN
ftr-332	4140	34	15	15	NUM
ftr-332	4140	35	in	in	ADP
ftr-332	4140	36	any	any	DET
ftr-332	4140	37	event	event	NOUN
ftr-332	4140	38	.	.	PUNCT
ftr-332	4141	1	7	7	X
ftr-332	4141	2	.	.	X
ftr-332	4141	3	the	the	DET
ftr-332	4141	4	burden	burden	NOUN
ftr-332	4141	5	is	be	AUX
ftr-332	4141	6	shifted	shift	VERB
ftr-332	4141	7	to	to	ADP
ftr-332	4141	8	the	the	DET
ftr-332	4141	9	irs	irs	PROPN
ftr-332	4141	10	only	only	ADV
ftr-332	4141	11	if	if	SCONJ
ftr-332	4141	12	you	you	PRON
ftr-332	4141	13	cooperate	cooperate	VERB
ftr-332	4141	14	.	.	PUNCT
ftr-332	4142	1	mcneill	mcneill	PROPN
ftr-332	4142	2	v.	v.	PROPN
ftr-332	4142	3	commissioner	commissioner	PROPN
ftr-332	4142	4	,	,	PUNCT
ftr-332	4142	5	t.c	t.c	PROPN
ftr-332	4142	6	.	.	PROPN
ftr-332	4142	7	memo	memo	NOUN
ftr-332	4142	8	.	.	PUNCT
ftr-332	4143	1	2011	2011	NUM
ftr-332	4143	2	-	-	SYM
ftr-332	4143	3	150	150	NUM
ftr-332	4143	4	(	(	PUNCT
ftr-332	4143	5	6/28/11	6/28/11	NUM
ftr-332	4143	6	)	)	PUNCT
ftr-332	4143	7	,	,	PUNCT
ftr-332	4143	8	aff’d	aff’d	VERB
ftr-332	4143	9	per	per	ADP
ftr-332	4143	10	curiam	curiam	NOUN
ftr-332	4143	11	,	,	PUNCT
ftr-332	4143	12	451	451	NUM
ftr-332	4143	13	fed	feed	VERB
ftr-332	4143	14	.	.	PUNCT
ftr-332	4144	1	appx	appx	PROPN
ftr-332	4144	2	.	.	PROPN
ftr-332	4145	1	622	622	NUM
ftr-332	4145	2	(	(	PUNCT
ftr-332	4145	3	1/10/12	1/10/12	NUM
ftr-332	4145	4	)	)	PUNCT
ftr-332	4145	5	.	.	PUNCT
ftr-332	4146	1	if	if	SCONJ
ftr-332	4146	2	the	the	DET
ftr-332	4146	3	taxpayer	taxpayer	NOUN
ftr-332	4146	4	asserts	assert	VERB
ftr-332	4146	5	a	a	DET
ftr-332	4146	6	reasonable	reasonable	ADJ
ftr-332	4146	7	dispute	dispute	NOUN
ftr-332	4146	8	with	with	ADP
ftr-332	4146	9	any	any	DET
ftr-332	4146	10	item	item	NOUN
ftr-332	4146	11	shown	show	VERB
ftr-332	4146	12	on	on	ADP
ftr-332	4146	13	an	an	DET
ftr-332	4146	14	information	information	NOUN
ftr-332	4146	15	return	return	NOUN
ftr-332	4146	16	on	on	ADP
ftr-332	4146	17	which	which	PRON
ftr-332	4146	18	a	a	DET
ftr-332	4146	19	proposed	propose	VERB
ftr-332	4146	20	deficiency	deficiency	NOUN
ftr-332	4146	21	is	be	AUX
ftr-332	4146	22	based	base	VERB
ftr-332	4146	23	,	,	PUNCT
ftr-332	4146	24	and	and	CCONJ
ftr-332	4146	25	the	the	DET
ftr-332	4146	26	taxpayer	taxpayer	NOUN
ftr-332	4146	27	has	have	AUX
ftr-332	4146	28	fully	fully	ADV
ftr-332	4146	29	cooperated	cooperate	VERB
ftr-332	4146	30	with	with	ADP
ftr-332	4146	31	the	the	DET
ftr-332	4146	32	irs	irs	PROPN
ftr-332	4146	33	with	with	ADP
ftr-332	4146	34	respect	respect	NOUN
ftr-332	4146	35	to	to	ADP
ftr-332	4146	36	the	the	DET
ftr-332	4146	37	production	production	NOUN
ftr-332	4146	38	of	of	ADP
ftr-332	4146	39	witnesses	witness	NOUN
ftr-332	4146	40	,	,	PUNCT
ftr-332	4146	41	documents	document	NOUN
ftr-332	4146	42	,	,	PUNCT
ftr-332	4146	43	and	and	CCONJ
ftr-332	4146	44	other	other	ADJ
ftr-332	4146	45	information	information	NOUN
ftr-332	4146	46	,	,	PUNCT
ftr-332	4146	47	§	§	PROPN
ftr-332	4146	48	6201(d	6201(d	NOUN
ftr-332	4146	49	)	)	PUNCT
ftr-332	4146	50	requires	require	VERB
ftr-332	4146	51	the	the	DET
ftr-332	4146	52	irs	irs	PROPN
ftr-332	4146	53	to	to	PART
ftr-332	4146	54	produce	produce	VERB
ftr-332	4146	55	additional	additional	ADJ
ftr-332	4146	56	reasonable	reasonable	ADJ
ftr-332	4146	57	and	and	CCONJ
ftr-332	4146	58	2012	2012	NUM
ftr-332	4146	59	]	]	PUNCT
ftr-332	4146	60	recent	recent	ADJ
ftr-332	4146	61	developments	development	NOUN
ftr-332	4146	62	in	in	ADP
ftr-332	4146	63	federal	federal	ADJ
ftr-332	4146	64	income	income	NOUN
ftr-332	4146	65	taxation	taxation	NOUN
ftr-332	4146	66	387	387	NUM
ftr-332	4146	67	probative	probative	ADJ
ftr-332	4146	68	evidence	evidence	NOUN
ftr-332	4146	69	of	of	ADP
ftr-332	4146	70	the	the	DET
ftr-332	4146	71	deficiency	deficiency	NOUN
ftr-332	4146	72	.	.	PUNCT
ftr-332	4147	1	in	in	ADP
ftr-332	4147	2	this	this	DET
ftr-332	4147	3	case	case	NOUN
ftr-332	4147	4	,	,	PUNCT
ftr-332	4147	5	in	in	ADP
ftr-332	4147	6	which	which	PRON
ftr-332	4147	7	the	the	DET
ftr-332	4147	8	taxpayer	taxpayer	NOUN
ftr-332	4147	9	filed	file	VERB
ftr-332	4147	10	a	a	DET
ftr-332	4147	11	―zero‖	―zero‖	PROPN
ftr-332	4147	12	return	return	NOUN
ftr-332	4147	13	and	and	CCONJ
ftr-332	4147	14	did	do	AUX
ftr-332	4147	15	not	not	PART
ftr-332	4147	16	cooperate	cooperate	VERB
ftr-332	4147	17	with	with	ADP
ftr-332	4147	18	the	the	DET
ftr-332	4147	19	irs	irs	PROPN
ftr-332	4147	20	,	,	PUNCT
ftr-332	4147	21	judge	judge	PROPN
ftr-332	4147	22	laro	laro	PROPN
ftr-332	4147	23	held	hold	VERB
ftr-332	4147	24	that	that	SCONJ
ftr-332	4147	25	§	§	PROPN
ftr-332	4147	26	6201(d	6201(d	NOUN
ftr-332	4147	27	)	)	PUNCT
ftr-332	4147	28	did	do	AUX
ftr-332	4147	29	not	not	PART
ftr-332	4147	30	apply	apply	VERB
ftr-332	4147	31	.	.	PUNCT
ftr-332	4148	1	the	the	DET
ftr-332	4148	2	irs	irs	PROPN
ftr-332	4148	3	could	could	AUX
ftr-332	4148	4	rely	rely	VERB
ftr-332	4148	5	on	on	ADP
ftr-332	4148	6	information	information	NOUN
ftr-332	4148	7	returns	return	NOUN
ftr-332	4148	8	and	and	CCONJ
ftr-332	4148	9	the	the	DET
ftr-332	4148	10	burden	burden	NOUN
ftr-332	4148	11	of	of	ADP
ftr-332	4148	12	proof	proof	NOUN
ftr-332	4148	13	remained	remain	VERB
ftr-332	4148	14	on	on	ADP
ftr-332	4148	15	the	the	DET
ftr-332	4148	16	taxpayer	taxpayer	NOUN
ftr-332	4148	17	.	.	PUNCT
ftr-332	4149	1	8	8	X
ftr-332	4149	2	.	.	PUNCT
ftr-332	4150	1	even	even	ADV
ftr-332	4150	2	if	if	SCONJ
ftr-332	4150	3	they	they	PRON
ftr-332	4150	4	thought	think	VERB
ftr-332	4150	5	god	god	PROPN
ftr-332	4150	6	was	be	AUX
ftr-332	4150	7	on	on	ADP
ftr-332	4150	8	their	their	PRON
ftr-332	4150	9	side	side	NOUN
ftr-332	4150	10	,	,	PUNCT
ftr-332	4150	11	the	the	DET
ftr-332	4150	12	aia	aia	PROPN
ftr-332	4150	13	still	still	ADV
ftr-332	4150	14	kept	keep	VERB
ftr-332	4150	15	them	they	PRON
ftr-332	4150	16	out	out	ADP
ftr-332	4150	17	of	of	ADP
ftr-332	4150	18	paradise	paradise	PROPN
ftr-332	4150	19	.	.	PUNCT
ftr-332	4151	1	christian	christian	ADJ
ftr-332	4151	2	coalition	coalition	NOUN
ftr-332	4151	3	of	of	ADP
ftr-332	4151	4	florida	florida	PROPN
ftr-332	4151	5	,	,	PUNCT
ftr-332	4151	6	inc	inc	PROPN
ftr-332	4151	7	.	.	PROPN
ftr-332	4152	1	v.	v.	PROPN
ftr-332	4152	2	united	united	PROPN
ftr-332	4152	3	states	states	PROPN
ftr-332	4152	4	,	,	PUNCT
ftr-332	4152	5	662	662	NUM
ftr-332	4152	6	f.3d	f.3d	NUM
ftr-332	4152	7	1182	1182	NUM
ftr-332	4152	8	(	(	PUNCT
ftr-332	4152	9	11th	11th	ADJ
ftr-332	4152	10	cir	cir	NOUN
ftr-332	4152	11	.	.	PUNCT
ftr-332	4153	1	11/15/11	11/15/11	NUM
ftr-332	4153	2	)	)	PUNCT
ftr-332	4153	3	.	.	PUNCT
ftr-332	4154	1	the	the	DET
ftr-332	4154	2	eleventh	eleventh	ADJ
ftr-332	4154	3	circuit	circuit	NOUN
ftr-332	4154	4	held	hold	VERB
ftr-332	4154	5	that	that	SCONJ
ftr-332	4154	6	the	the	DET
ftr-332	4154	7	§	§	PROPN
ftr-332	4154	8	7421	7421	NUM
ftr-332	4154	9	anti	anti	ADJ
ftr-332	4154	10	-	-	ADJ
ftr-332	4154	11	injunction	injunction	ADJ
ftr-332	4154	12	act	act	NOUN
ftr-332	4154	13	barred	bar	VERB
ftr-332	4154	14	further	further	ADJ
ftr-332	4154	15	proceedings	proceeding	NOUN
ftr-332	4154	16	in	in	ADP
ftr-332	4154	17	a	a	DET
ftr-332	4154	18	case	case	NOUN
ftr-332	4154	19	originally	originally	ADV
ftr-332	4154	20	filed	file	VERB
ftr-332	4154	21	as	as	ADP
ftr-332	4154	22	a	a	DET
ftr-332	4154	23	refund	refund	NOUN
ftr-332	4154	24	suit	suit	NOUN
ftr-332	4154	25	by	by	ADP
ftr-332	4154	26	an	an	DET
ftr-332	4154	27	organization	organization	NOUN
ftr-332	4154	28	claiming	claim	VERB
ftr-332	4154	29	tax	tax	NOUN
ftr-332	4154	30	exemption	exemption	NOUN
ftr-332	4154	31	under	under	ADP
ftr-332	4154	32	§	§	PROPN
ftr-332	4154	33	501(c)(4	501(c)(4	NUM
ftr-332	4154	34	)	)	PUNCT
ftr-332	4154	35	.	.	PUNCT
ftr-332	4155	1	after	after	SCONJ
ftr-332	4155	2	the	the	DET
ftr-332	4155	3	suit	suit	NOUN
ftr-332	4155	4	had	have	AUX
ftr-332	4155	5	been	be	AUX
ftr-332	4155	6	filed	file	VERB
ftr-332	4155	7	the	the	DET
ftr-332	4155	8	irs	irs	PROPN
ftr-332	4155	9	refunded	refund	VERB
ftr-332	4155	10	the	the	DET
ftr-332	4155	11	taxes	taxis	NOUN
ftr-332	4155	12	in	in	ADP
ftr-332	4155	13	full	full	ADJ
ftr-332	4155	14	because	because	SCONJ
ftr-332	4155	15	the	the	DET
ftr-332	4155	16	statute	statute	NOUN
ftr-332	4155	17	of	of	ADP
ftr-332	4155	18	limitations	limitation	NOUN
ftr-332	4155	19	on	on	ADP
ftr-332	4155	20	collection	collection	NOUN
ftr-332	4155	21	had	have	AUX
ftr-332	4155	22	run	run	VERB
ftr-332	4155	23	before	before	SCONJ
ftr-332	4155	24	the	the	DET
ftr-332	4155	25	taxes	taxis	NOUN
ftr-332	4155	26	had	have	AUX
ftr-332	4155	27	been	be	AUX
ftr-332	4155	28	assessed	assess	VERB
ftr-332	4155	29	.	.	PUNCT
ftr-332	4156	1	the	the	DET
ftr-332	4156	2	district	district	NOUN
ftr-332	4156	3	court	court	NOUN
ftr-332	4156	4	granted	grant	VERB
ftr-332	4156	5	the	the	DET
ftr-332	4156	6	government‘s	government‘s	NOUN
ftr-332	4156	7	motion	motion	NOUN
ftr-332	4156	8	to	to	PART
ftr-332	4156	9	dismiss	dismiss	VERB
ftr-332	4156	10	the	the	DET
ftr-332	4156	11	suit	suit	NOUN
ftr-332	4156	12	as	as	ADP
ftr-332	4156	13	moot	moot	NOUN
ftr-332	4156	14	.	.	PUNCT
ftr-332	4157	1	section	section	NOUN
ftr-332	4157	2	7428	7428	NUM
ftr-332	4157	3	authorizes	authorize	VERB
ftr-332	4157	4	declaratory	declaratory	ADJ
ftr-332	4157	5	judgment	judgment	NOUN
ftr-332	4157	6	actions	action	NOUN
ftr-332	4157	7	only	only	ADV
ftr-332	4157	8	for	for	ADP
ftr-332	4157	9	organizations	organization	NOUN
ftr-332	4157	10	seeking	seek	VERB
ftr-332	4157	11	exemption	exemption	NOUN
ftr-332	4157	12	under	under	ADP
ftr-332	4157	13	§	§	PROPN
ftr-332	4157	14	501(c)(3	501(c)(3	NUM
ftr-332	4157	15	)	)	PUNCT
ftr-332	4157	16	.	.	PUNCT
ftr-332	4158	1	thus	thus	ADV
ftr-332	4158	2	,	,	PUNCT
ftr-332	4158	3	the	the	DET
ftr-332	4158	4	plaintiff‘s	plaintiff‘s	NOUN
ftr-332	4158	5	suit	suit	NOUN
ftr-332	4158	6	was	be	AUX
ftr-332	4158	7	barred	bar	VERB
ftr-332	4158	8	by	by	ADP
ftr-332	4158	9	the	the	DET
ftr-332	4158	10	aia	aia	PROPN
ftr-332	4158	11	.	.	PROPN
ftr-332	4158	12	9	9	NUM
ftr-332	4158	13	.	.	X
ftr-332	4159	1	new	new	ADJ
ftr-332	4159	2	tax	tax	NOUN
ftr-332	4159	3	court	court	NOUN
ftr-332	4159	4	proposed	propose	VERB
ftr-332	4159	5	rules	rule	NOUN
ftr-332	4159	6	(	(	PUNCT
ftr-332	4159	7	12/28/11	12/28/11	PROPN
ftr-332	4159	8	)	)	PUNCT
ftr-332	4159	9	.	.	PUNCT
ftr-332	4160	1	the	the	DET
ftr-332	4160	2	united	united	PROPN
ftr-332	4160	3	states	states	PROPN
ftr-332	4160	4	tax	tax	NOUN
ftr-332	4160	5	court	court	NOUN
ftr-332	4160	6	has	have	AUX
ftr-332	4160	7	proposed	propose	VERB
ftr-332	4160	8	amendments	amendment	NOUN
ftr-332	4160	9	to	to	ADP
ftr-332	4160	10	its	its	PRON
ftr-332	4160	11	rules	rule	NOUN
ftr-332	4160	12	of	of	ADP
ftr-332	4160	13	practice	practice	NOUN
ftr-332	4160	14	and	and	CCONJ
ftr-332	4160	15	procedure	procedure	NOUN
ftr-332	4160	16	.	.	PUNCT
ftr-332	4161	1	comments	comment	NOUN
ftr-332	4161	2	in	in	ADP
ftr-332	4161	3	writing	writing	NOUN
ftr-332	4161	4	are	be	AUX
ftr-332	4161	5	due	due	ADJ
ftr-332	4161	6	by	by	ADP
ftr-332	4161	7	2/27/12	2/27/12	NUM
ftr-332	4161	8	.	.	PUNCT
ftr-332	4162	1	the	the	DET
ftr-332	4162	2	proposals	proposal	NOUN
ftr-332	4162	3	include	include	VERB
ftr-332	4162	4	:	:	PUNCT
ftr-332	4162	5	(	(	PUNCT
ftr-332	4162	6	1	1	X
ftr-332	4162	7	)	)	PUNCT
ftr-332	4162	8	amending	amend	VERB
ftr-332	4162	9	rule	rule	NOUN
ftr-332	4162	10	23	23	NUM
ftr-332	4162	11	to	to	PART
ftr-332	4162	12	:	:	PUNCT
ftr-332	4162	13	(	(	PUNCT
ftr-332	4162	14	a	a	X
ftr-332	4162	15	)	)	PUNCT
ftr-332	4162	16	reduce	reduce	VERB
ftr-332	4162	17	the	the	DET
ftr-332	4162	18	number	number	NOUN
ftr-332	4162	19	of	of	ADP
ftr-332	4162	20	copies	copy	NOUN
ftr-332	4162	21	required	require	VERB
ftr-332	4162	22	for	for	ADP
ftr-332	4162	23	papers	paper	NOUN
ftr-332	4162	24	filed	file	VERB
ftr-332	4162	25	with	with	ADP
ftr-332	4162	26	the	the	DET
ftr-332	4162	27	court	court	NOUN
ftr-332	4162	28	,	,	PUNCT
ftr-332	4162	29	(	(	PUNCT
ftr-332	4162	30	b	b	X
ftr-332	4162	31	)	)	PUNCT
ftr-332	4162	32	delete	delete	VERB
ftr-332	4162	33	the	the	DET
ftr-332	4162	34	nonproportional	nonproportional	ADJ
ftr-332	4162	35	font	font	NOUN
ftr-332	4162	36	requirement	requirement	NOUN
ftr-332	4162	37	for	for	ADP
ftr-332	4162	38	papers	paper	NOUN
ftr-332	4162	39	filed	file	VERB
ftr-332	4162	40	with	with	ADP
ftr-332	4162	41	the	the	DET
ftr-332	4162	42	court	court	NOUN
ftr-332	4162	43	,	,	PUNCT
ftr-332	4162	44	and	and	CCONJ
ftr-332	4162	45	(	(	PUNCT
ftr-332	4162	46	c	c	X
ftr-332	4162	47	)	)	PUNCT
ftr-332	4162	48	revise	revise	VERB
ftr-332	4162	49	the	the	DET
ftr-332	4162	50	language	language	NOUN
ftr-332	4162	51	regarding	regard	VERB
ftr-332	4162	52	the	the	DET
ftr-332	4162	53	court	court	NOUN
ftr-332	4162	54	's	's	PART
ftr-332	4162	55	return	return	NOUN
ftr-332	4162	56	of	of	ADP
ftr-332	4162	57	documents	document	NOUN
ftr-332	4162	58	;	;	PUNCT
ftr-332	4162	59	(	(	PUNCT
ftr-332	4162	60	2	2	X
ftr-332	4162	61	)	)	PUNCT
ftr-332	4162	62	deleting	delete	VERB
ftr-332	4162	63	rule	rule	NOUN
ftr-332	4162	64	175	175	NUM
ftr-332	4162	65	,	,	PUNCT
ftr-332	4162	66	as	as	SCONJ
ftr-332	4162	67	the	the	DET
ftr-332	4162	68	number	number	NOUN
ftr-332	4162	69	of	of	ADP
ftr-332	4162	70	copies	copy	NOUN
ftr-332	4162	71	required	require	VERB
ftr-332	4162	72	for	for	ADP
ftr-332	4162	73	papers	paper	NOUN
ftr-332	4162	74	filed	file	VERB
ftr-332	4162	75	with	with	ADP
ftr-332	4162	76	the	the	DET
ftr-332	4162	77	court	court	NOUN
ftr-332	4162	78	in	in	ADP
ftr-332	4162	79	small	small	ADJ
ftr-332	4162	80	tax	tax	NOUN
ftr-332	4162	81	cases	case	NOUN
ftr-332	4162	82	would	would	AUX
ftr-332	4162	83	be	be	AUX
ftr-332	4162	84	the	the	DET
ftr-332	4162	85	same	same	ADJ
ftr-332	4162	86	as	as	ADP
ftr-332	4162	87	in	in	ADP
ftr-332	4162	88	all	all	DET
ftr-332	4162	89	other	other	ADJ
ftr-332	4162	90	cases	case	NOUN
ftr-332	4162	91	;	;	PUNCT
ftr-332	4162	92	(	(	PUNCT
ftr-332	4162	93	3	3	X
ftr-332	4162	94	)	)	PUNCT
ftr-332	4162	95	amending	amend	VERB
ftr-332	4162	96	rule	rule	NOUN
ftr-332	4162	97	26	26	NUM
ftr-332	4162	98	to	to	PART
ftr-332	4162	99	require	require	VERB
ftr-332	4162	100	electronic	electronic	ADJ
ftr-332	4162	101	filing	filing	NOUN
ftr-332	4162	102	by	by	ADP
ftr-332	4162	103	most	most	ADJ
ftr-332	4162	104	attorneys	attorney	NOUN
ftr-332	4162	105	;	;	PUNCT
ftr-332	4162	106	(	(	PUNCT
ftr-332	4162	107	4	4	X
ftr-332	4162	108	)	)	PUNCT
ftr-332	4162	109	amending	amend	VERB
ftr-332	4162	110	rules	rule	NOUN
ftr-332	4162	111	70	70	NUM
ftr-332	4162	112	and	and	CCONJ
ftr-332	4162	113	143	143	NUM
ftr-332	4162	114	to	to	PART
ftr-332	4162	115	conform	conform	VERB
ftr-332	4162	116	the	the	DET
ftr-332	4162	117	court	court	NOUN
ftr-332	4162	118	's	's	PART
ftr-332	4162	119	rules	rule	NOUN
ftr-332	4162	120	to	to	PART
ftr-332	4162	121	rule	rule	VERB
ftr-332	4162	122	26(a)(2)(b	26(a)(2)(b	NUM
ftr-332	4162	123	)	)	PUNCT
ftr-332	4162	124	of	of	ADP
ftr-332	4162	125	the	the	DET
ftr-332	4162	126	federal	federal	ADJ
ftr-332	4162	127	rules	rule	NOUN
ftr-332	4162	128	of	of	ADP
ftr-332	4162	129	civil	civil	ADJ
ftr-332	4162	130	procedure	procedure	NOUN
ftr-332	4162	131	,	,	PUNCT
ftr-332	4162	132	regarding	regard	VERB
ftr-332	4162	133	the	the	DET
ftr-332	4162	134	contents	content	NOUN
ftr-332	4162	135	of	of	ADP
ftr-332	4162	136	expert	expert	ADJ
ftr-332	4162	137	witness	witness	NOUN
ftr-332	4162	138	reports	report	NOUN
ftr-332	4162	139	,	,	PUNCT
ftr-332	4162	140	rule	rule	VERB
ftr-332	4162	141	26(b)(3	26(b)(3	NOUN
ftr-332	4162	142	)	)	PUNCT
ftr-332	4162	143	of	of	ADP
ftr-332	4162	144	the	the	DET
ftr-332	4162	145	federal	federal	ADJ
ftr-332	4162	146	rules	rule	NOUN
ftr-332	4162	147	of	of	ADP
ftr-332	4162	148	civil	civil	ADJ
ftr-332	4162	149	procedure	procedure	NOUN
ftr-332	4162	150	,	,	PUNCT
ftr-332	4162	151	regarding	regard	VERB
ftr-332	4162	152	work	work	NOUN
ftr-332	4162	153	product	product	NOUN
ftr-332	4162	154	protections	protection	NOUN
ftr-332	4162	155	,	,	PUNCT
ftr-332	4162	156	and	and	CCONJ
ftr-332	4162	157	revisions	revision	NOUN
ftr-332	4162	158	to	to	PART
ftr-332	4162	159	rule	rule	VERB
ftr-332	4162	160	26(b)(4	26(b)(4	NUM
ftr-332	4162	161	)	)	PUNCT
ftr-332	4162	162	of	of	ADP
ftr-332	4162	163	the	the	DET
ftr-332	4162	164	federal	federal	ADJ
ftr-332	4162	165	rules	rule	NOUN
ftr-332	4162	166	of	of	ADP
ftr-332	4162	167	civil	civil	ADJ
ftr-332	4162	168	procedure	procedure	NOUN
ftr-332	4162	169	,	,	PUNCT
ftr-332	4162	170	limiting	limit	VERB
ftr-332	4162	171	discovery	discovery	NOUN
ftr-332	4162	172	of	of	ADP
ftr-332	4162	173	draft	draft	NOUN
ftr-332	4162	174	expert	expert	NOUN
ftr-332	4162	175	witness	witness	NOUN
ftr-332	4162	176	reports	report	NOUN
ftr-332	4162	177	and	and	CCONJ
ftr-332	4162	178	trial	trial	NOUN
ftr-332	4162	179	preparation	preparation	NOUN
ftr-332	4162	180	communications	communication	NOUN
ftr-332	4162	181	and	and	CCONJ
ftr-332	4162	182	materials	material	NOUN
ftr-332	4162	183	;	;	PUNCT
ftr-332	4162	184	(	(	PUNCT
ftr-332	4162	185	5	5	X
ftr-332	4162	186	)	)	PUNCT
ftr-332	4162	187	amending	amend	VERB
ftr-332	4162	188	rule	rule	NOUN
ftr-332	4162	189	121	121	NUM
ftr-332	4162	190	,	,	PUNCT
ftr-332	4162	191	summary	summary	NOUN
ftr-332	4162	192	judgment	judgment	NOUN
ftr-332	4162	193	,	,	PUNCT
ftr-332	4162	194	to	to	PART
ftr-332	4162	195	conform	conform	VERB
ftr-332	4162	196	the	the	DET
ftr-332	4162	197	rule	rule	NOUN
ftr-332	4162	198	with	with	ADP
ftr-332	4162	199	revisions	revision	NOUN
ftr-332	4162	200	to	to	PART
ftr-332	4162	201	rule	rule	VERB
ftr-332	4162	202	56	56	NUM
ftr-332	4162	203	of	of	ADP
ftr-332	4162	204	the	the	DET
ftr-332	4162	205	federal	federal	ADJ
ftr-332	4162	206	rules	rule	NOUN
ftr-332	4162	207	of	of	ADP
ftr-332	4162	208	civil	civil	ADJ
ftr-332	4162	209	procedure	procedure	NOUN
ftr-332	4162	210	;	;	PUNCT
ftr-332	4162	211	(	(	PUNCT
ftr-332	4162	212	6	6	X
ftr-332	4162	213	)	)	PUNCT
ftr-332	4162	214	amending	amend	VERB
ftr-332	4162	215	rule	rule	NOUN
ftr-332	4162	216	155	155	NUM
ftr-332	4162	217	to	to	PART
ftr-332	4162	218	clarify	clarify	VERB
ftr-332	4162	219	that	that	SCONJ
ftr-332	4162	220	computations	computation	NOUN
ftr-332	4162	221	may	may	AUX
ftr-332	4162	222	be	be	AUX
ftr-332	4162	223	filed	file	VERB
ftr-332	4162	224	in	in	ADP
ftr-332	4162	225	conjunction	conjunction	NOUN
ftr-332	4162	226	with	with	ADP
ftr-332	4162	227	dispositive	dispositive	ADJ
ftr-332	4162	228	orders	order	NOUN
ftr-332	4162	229	;	;	PUNCT
ftr-332	4162	230	(	(	PUNCT
ftr-332	4162	231	7	7	X
ftr-332	4162	232	)	)	PUNCT
ftr-332	4162	233	amending	amend	VERB
ftr-332	4162	234	rule	rule	NOUN
ftr-332	4162	235	241	241	NUM
ftr-332	4162	236	,	,	PUNCT
ftr-332	4162	237	commencement	commencement	NOUN
ftr-332	4162	238	of	of	ADP
ftr-332	4162	239	partnership	partnership	NOUN
ftr-332	4162	240	actions	action	NOUN
ftr-332	4162	241	,	,	PUNCT
ftr-332	4162	242	so	so	SCONJ
ftr-332	4162	243	that	that	SCONJ
ftr-332	4162	244	its	its	PRON
ftr-332	4162	245	notice	notice	NOUN
ftr-332	4162	246	provisions	provision	NOUN
ftr-332	4162	247	are	be	AUX
ftr-332	4162	248	consistent	consistent	ADJ
ftr-332	4162	249	with	with	ADP
ftr-332	4162	250	those	those	PRON
ftr-332	4162	251	of	of	ADP
ftr-332	4162	252	reg	reg	NOUN
ftr-332	4162	253	.	.	PUNCT
ftr-332	4163	1	§	§	PROPN
ftr-332	4163	2	301.6223(g)1(b)(3	301.6223(g)1(b)(3	NUM
ftr-332	4163	3	)	)	PUNCT
ftr-332	4163	4	;	;	PUNCT
ftr-332	4163	5	(	(	PUNCT
ftr-332	4163	6	8)	8)	NUM
ftr-332	4163	7	adopting	adopt	VERB
ftr-332	4163	8	new	new	ADJ
ftr-332	4163	9	rule	rule	NOUN
ftr-332	4163	10	345	345	NUM
ftr-332	4163	11	to	to	PART
ftr-332	4163	12	provide	provide	VERB
ftr-332	4163	13	privacy	privacy	NOUN
ftr-332	4163	14	protections	protection	NOUN
ftr-332	4163	15	in	in	ADP
ftr-332	4163	16	whistleblower	whistleblower	NOUN
ftr-332	4163	17	cases	case	NOUN
ftr-332	4163	18	;	;	PUNCT
ftr-332	4163	19	388	388	NUM
ftr-332	4163	20	florida	florida	PROPN
ftr-332	4163	21	tax	tax	NOUN
ftr-332	4163	22	review	review	NOUN
ftr-332	4163	23	[	[	X
ftr-332	4163	24	vol	vol	NOUN
ftr-332	4163	25	.	.	PUNCT
ftr-332	4164	1	12:5	12:5	NUM
ftr-332	4164	2	(	(	PUNCT
ftr-332	4164	3	9	9	X
ftr-332	4164	4	)	)	PUNCT
ftr-332	4164	5	amending	amend	VERB
ftr-332	4164	6	various	various	ADJ
ftr-332	4164	7	rules	rule	NOUN
ftr-332	4164	8	to	to	PART
ftr-332	4164	9	make	make	VERB
ftr-332	4164	10	conforming	conform	VERB
ftr-332	4164	11	changes	change	NOUN
ftr-332	4164	12	;	;	PUNCT
ftr-332	4164	13	and	and	CCONJ
ftr-332	4164	14	(	(	PUNCT
ftr-332	4164	15	10	10	NUM
ftr-332	4164	16	)	)	PUNCT
ftr-332	4164	17	providing	provide	VERB
ftr-332	4164	18	new	new	ADJ
ftr-332	4164	19	form	form	NOUN
ftr-332	4164	20	18	18	NUM
ftr-332	4164	21	in	in	ADP
ftr-332	4164	22	recognition	recognition	NOUN
ftr-332	4164	23	of	of	ADP
ftr-332	4164	24	28	28	NUM
ftr-332	4164	25	u.s.c	u.s.c	ADJ
ftr-332	4164	26	.	.	PUNCT
ftr-332	4165	1	sec	sec	PROPN
ftr-332	4165	2	.	.	PROPN
ftr-332	4165	3	1746	1746	NUM
ftr-332	4165	4	,	,	PUNCT
ftr-332	4165	5	which	which	PRON
ftr-332	4165	6	allows	allow	VERB
ftr-332	4165	7	an	an	DET
ftr-332	4165	8	unsworn	unsworn	ADJ
ftr-332	4165	9	declaration	declaration	NOUN
ftr-332	4165	10	to	to	PART
ftr-332	4165	11	substitute	substitute	VERB
ftr-332	4165	12	for	for	ADP
ftr-332	4165	13	an	an	DET
ftr-332	4165	14	affidavit	affidavit	NOUN
ftr-332	4165	15	.	.	PUNCT
ftr-332	4166	1	xi	xi	X
ftr-332	4166	2	.	.	PUNCT
ftr-332	4166	3	withholding	withholding	NOUN
ftr-332	4166	4	and	and	CCONJ
ftr-332	4166	5	excise	excise	NOUN
ftr-332	4166	6	taxes	taxis	NOUN
ftr-332	4166	7	a.	a.	NOUN
ftr-332	4166	8	employment	employment	NOUN
ftr-332	4166	9	taxes	taxis	NOUN
ftr-332	4166	10	1	1	NUM
ftr-332	4166	11	.	.	PUNCT
ftr-332	4167	1	the	the	DET
ftr-332	4167	2	supremes	supreme	NOUN
ftr-332	4167	3	spread	spread	VERB
ftr-332	4167	4	mayo	mayo	NOUN
ftr-332	4167	5	all	all	ADV
ftr-332	4167	6	over	over	ADP
ftr-332	4167	7	the	the	DET
ftr-332	4167	8	code	code	NOUN
ftr-332	4167	9	.	.	PUNCT
ftr-332	4168	1	national	national	ADJ
ftr-332	4168	2	muffler	muffler	NOUN
ftr-332	4168	3	is	be	AUX
ftr-332	4168	4	dead	dead	ADJ
ftr-332	4168	5	:	:	PUNCT
ftr-332	4168	6	long	long	ADV
ftr-332	4168	7	live	live	ADJ
ftr-332	4168	8	chevron	chevron	NOUN
ftr-332	4168	9	.	.	PUNCT
ftr-332	4169	1	mayo	mayo	PROPN
ftr-332	4169	2	foundation	foundation	PROPN
ftr-332	4169	3	for	for	ADP
ftr-332	4169	4	medical	medical	ADJ
ftr-332	4169	5	education	education	NOUN
ftr-332	4169	6	and	and	CCONJ
ftr-332	4169	7	research	research	NOUN
ftr-332	4169	8	v.	v.	PROPN
ftr-332	4169	9	united	united	PROPN
ftr-332	4169	10	states	states	PROPN
ftr-332	4169	11	,	,	PUNCT
ftr-332	4169	12	131	131	NUM
ftr-332	4169	13	s.	s.	PROPN
ftr-332	4169	14	ct	ct	PROPN
ftr-332	4169	15	.	.	PROPN
ftr-332	4170	1	704	704	NUM
ftr-332	4170	2	(	(	PUNCT
ftr-332	4170	3	1/11/11	1/11/11	NUM
ftr-332	4170	4	)	)	PUNCT
ftr-332	4170	5	.	.	PUNCT
ftr-332	4171	1	in	in	ADP
ftr-332	4171	2	a	a	DET
ftr-332	4171	3	unanimous	unanimous	ADJ
ftr-332	4171	4	decision	decision	NOUN
ftr-332	4171	5	,	,	PUNCT
ftr-332	4171	6	written	write	VERB
ftr-332	4171	7	by	by	ADP
ftr-332	4171	8	chief	chief	PROPN
ftr-332	4171	9	justice	justice	PROPN
ftr-332	4171	10	roberts	roberts	PROPN
ftr-332	4171	11	,	,	PUNCT
ftr-332	4171	12	the	the	DET
ftr-332	4171	13	supreme	supreme	PROPN
ftr-332	4171	14	court	court	PROPN
ftr-332	4171	15	affirmed	affirm	VERB
ftr-332	4171	16	the	the	DET
ftr-332	4171	17	court	court	NOUN
ftr-332	4171	18	of	of	ADP
ftr-332	4171	19	appeals	appeal	NOUN
ftr-332	4171	20	in	in	ADP
ftr-332	4171	21	what	what	PRON
ftr-332	4171	22	undoubtedly	undoubtedly	ADV
ftr-332	4171	23	will	will	AUX
ftr-332	4171	24	be	be	AUX
ftr-332	4171	25	one	one	NUM
ftr-332	4171	26	of	of	ADP
ftr-332	4171	27	the	the	DET
ftr-332	4171	28	most	most	ADV
ftr-332	4171	29	far	far	ADV
ftr-332	4171	30	reaching	reach	VERB
ftr-332	4171	31	tax	tax	NOUN
ftr-332	4171	32	decisions	decision	NOUN
ftr-332	4171	33	ever	ever	ADV
ftr-332	4171	34	rendered	render	VERB
ftr-332	4171	35	by	by	ADP
ftr-332	4171	36	the	the	DET
ftr-332	4171	37	court	court	NOUN
ftr-332	4171	38	.	.	PUNCT
ftr-332	4172	1	the	the	DET
ftr-332	4172	2	court	court	NOUN
ftr-332	4172	3	applied	apply	VERB
ftr-332	4172	4	the	the	DET
ftr-332	4172	5	two	two	NUM
ftr-332	4172	6	part	part	NOUN
ftr-332	4172	7	test	test	NOUN
ftr-332	4172	8	of	of	ADP
ftr-332	4172	9	chevron	chevron	NOUN
ftr-332	4172	10	,	,	PUNCT
ftr-332	4172	11	u.s.a	u.s.a	PROPN
ftr-332	4172	12	.	.	PROPN
ftr-332	4172	13	,	,	PUNCT
ftr-332	4172	14	inc	inc	PROPN
ftr-332	4172	15	.	.	PROPN
ftr-332	4172	16	v.	v.	ADP
ftr-332	4172	17	natural	natural	ADJ
ftr-332	4172	18	resources	resource	NOUN
ftr-332	4172	19	.	.	PUNCT
ftr-332	4173	1	defense	defense	PROPN
ftr-332	4173	2	council	council	PROPN
ftr-332	4173	3	,	,	PUNCT
ftr-332	4173	4	inc	inc	PROPN
ftr-332	4173	5	.	.	PROPN
ftr-332	4173	6	,	,	PUNCT
ftr-332	4173	7	467	467	NUM
ftr-332	4173	8	u.s	u.s	PROPN
ftr-332	4173	9	.	.	PROPN
ftr-332	4173	10	837	837	NUM
ftr-332	4173	11	(	(	PUNCT
ftr-332	4173	12	1984	1984	NUM
ftr-332	4173	13	)	)	PUNCT
ftr-332	4173	14	,	,	PUNCT
ftr-332	4173	15	to	to	PART
ftr-332	4173	16	test	test	VERB
ftr-332	4173	17	the	the	DET
ftr-332	4173	18	validity	validity	NOUN
ftr-332	4173	19	of	of	ADP
ftr-332	4173	20	the	the	DET
ftr-332	4173	21	regulation	regulation	NOUN
ftr-332	4173	22	and	and	CCONJ
ftr-332	4173	23	upheld	uphold	VERB
ftr-332	4173	24	it	it	PRON
ftr-332	4173	25	.	.	PUNCT
ftr-332	4174	1	under	under	ADP
ftr-332	4174	2	chevron	chevron	NOUN
ftr-332	4174	3	,	,	PUNCT
ftr-332	4174	4	the	the	DET
ftr-332	4174	5	first	first	ADJ
ftr-332	4174	6	question	question	NOUN
ftr-332	4174	7	is	be	AUX
ftr-332	4174	8	whether	whether	SCONJ
ftr-332	4174	9	congress	congress	PROPN
ftr-332	4174	10	has	have	AUX
ftr-332	4174	11	directly	directly	ADV
ftr-332	4174	12	spoken	speak	VERB
ftr-332	4174	13	to	to	ADP
ftr-332	4174	14	the	the	DET
ftr-332	4174	15	precise	precise	ADJ
ftr-332	4174	16	question	question	NOUN
ftr-332	4174	17	at	at	ADP
ftr-332	4174	18	issue	issue	NOUN
ftr-332	4174	19	.	.	PUNCT
ftr-332	4175	1	if	if	SCONJ
ftr-332	4175	2	the	the	DET
ftr-332	4175	3	statute	statute	NOUN
ftr-332	4175	4	has	have	AUX
ftr-332	4175	5	―directly	―directly	ADV
ftr-332	4175	6	addressed	address	VERB
ftr-332	4175	7	the	the	DET
ftr-332	4175	8	precise	precise	ADJ
ftr-332	4175	9	question	question	NOUN
ftr-332	4175	10	at	at	ADP
ftr-332	4175	11	issue‖	issue‖	PROPN
ftr-332	4175	12	the	the	DET
ftr-332	4175	13	regulation	regulation	NOUN
ftr-332	4175	14	must	must	AUX
ftr-332	4175	15	follow	follow	VERB
ftr-332	4175	16	the	the	DET
ftr-332	4175	17	unambiguously	unambiguously	ADV
ftr-332	4175	18	expressed	express	VERB
ftr-332	4175	19	intent	intent	NOUN
ftr-332	4175	20	of	of	ADP
ftr-332	4175	21	congress	congress	PROPN
ftr-332	4175	22	.	.	PUNCT
ftr-332	4176	1	if	if	SCONJ
ftr-332	4176	2	the	the	DET
ftr-332	4176	3	statute	statute	NOUN
ftr-332	4176	4	is	be	AUX
ftr-332	4176	5	silent	silent	ADJ
ftr-332	4176	6	or	or	CCONJ
ftr-332	4176	7	ambiguous	ambiguous	ADJ
ftr-332	4176	8	with	with	ADP
ftr-332	4176	9	respect	respect	NOUN
ftr-332	4176	10	to	to	ADP
ftr-332	4176	11	the	the	DET
ftr-332	4176	12	specific	specific	ADJ
ftr-332	4176	13	issue	issue	NOUN
ftr-332	4176	14	,	,	PUNCT
ftr-332	4176	15	the	the	DET
ftr-332	4176	16	second	second	ADJ
ftr-332	4176	17	question	question	NOUN
ftr-332	4176	18	is	be	AUX
ftr-332	4176	19	whether	whether	SCONJ
ftr-332	4176	20	the	the	DET
ftr-332	4176	21	agency‘s	agency‘s	PROPN
ftr-332	4176	22	answer	answer	NOUN
ftr-332	4176	23	is	be	AUX
ftr-332	4176	24	based	base	VERB
ftr-332	4176	25	on	on	ADP
ftr-332	4176	26	a	a	DET
ftr-332	4176	27	permissible	permissible	ADJ
ftr-332	4176	28	construction	construction	NOUN
ftr-332	4176	29	of	of	ADP
ftr-332	4176	30	the	the	DET
ftr-332	4176	31	statute	statute	NOUN
ftr-332	4176	32	.	.	PUNCT
ftr-332	4177	1	in	in	ADP
ftr-332	4177	2	this	this	DET
ftr-332	4177	3	second	second	ADJ
ftr-332	4177	4	step	step	NOUN
ftr-332	4177	5	,	,	PUNCT
ftr-332	4177	6	according	accord	VERB
ftr-332	4177	7	to	to	ADP
ftr-332	4177	8	the	the	DET
ftr-332	4177	9	supreme	supreme	PROPN
ftr-332	4177	10	court	court	PROPN
ftr-332	4177	11	,	,	PUNCT
ftr-332	4177	12	a	a	DET
ftr-332	4177	13	court	court	NOUN
ftr-332	4177	14	―may	―may	PUNCT
ftr-332	4177	15	not	not	PART
ftr-332	4177	16	disturb	disturb	VERB
ftr-332	4177	17	an	an	DET
ftr-332	4177	18	agency	agency	NOUN
ftr-332	4177	19	rule	rule	NOUN
ftr-332	4177	20	unless	unless	SCONJ
ftr-332	4177	21	it	it	PRON
ftr-332	4177	22	is	be	AUX
ftr-332	4177	23	‗arbitrary	‗arbitrary	ADJ
ftr-332	4177	24	or	or	CCONJ
ftr-332	4177	25	capricious	capricious	ADJ
ftr-332	4177	26	in	in	ADP
ftr-332	4177	27	substance	substance	NOUN
ftr-332	4177	28	,	,	PUNCT
ftr-332	4177	29	or	or	CCONJ
ftr-332	4177	30	manifestly	manifestly	ADV
ftr-332	4177	31	contrary	contrary	ADJ
ftr-332	4177	32	to	to	ADP
ftr-332	4177	33	the	the	DET
ftr-332	4177	34	statute	statute	NOUN
ftr-332	4177	35	.	.	PUNCT
ftr-332	4177	36	‘‖	‘‖	PROPN
ftr-332	4178	1	thus	thus	ADV
ftr-332	4178	2	,	,	PUNCT
ftr-332	4178	3	a	a	DET
ftr-332	4178	4	court	court	NOUN
ftr-332	4178	5	may	may	AUX
ftr-332	4178	6	not	not	PART
ftr-332	4178	7	substitute	substitute	VERB
ftr-332	4178	8	its	its	PRON
ftr-332	4178	9	own	own	ADJ
ftr-332	4178	10	construction	construction	NOUN
ftr-332	4178	11	for	for	ADP
ftr-332	4178	12	the	the	DET
ftr-332	4178	13	reasonable	reasonable	ADJ
ftr-332	4178	14	interpretation	interpretation	NOUN
ftr-332	4178	15	of	of	ADP
ftr-332	4178	16	an	an	DET
ftr-332	4178	17	agency	agency	NOUN
ftr-332	4178	18	.	.	PUNCT
ftr-332	4179	1	in	in	ADP
ftr-332	4179	2	mayo	mayo	NOUN
ftr-332	4179	3	,	,	PUNCT
ftr-332	4179	4	the	the	DET
ftr-332	4179	5	supreme	supreme	PROPN
ftr-332	4179	6	court	court	PROPN
ftr-332	4179	7	held	hold	VERB
ftr-332	4179	8	that	that	SCONJ
ftr-332	4179	9	―[t]he	―[t]he	ADJ
ftr-332	4179	10	principles	principle	NOUN
ftr-332	4179	11	underlying	underlie	VERB
ftr-332	4179	12	our	our	PRON
ftr-332	4179	13	decision	decision	NOUN
ftr-332	4179	14	in	in	ADP
ftr-332	4179	15	chevron	chevron	NOUN
ftr-332	4179	16	apply	apply	VERB
ftr-332	4179	17	with	with	ADP
ftr-332	4179	18	full	full	ADJ
ftr-332	4179	19	force	force	NOUN
ftr-332	4179	20	in	in	ADP
ftr-332	4179	21	the	the	DET
ftr-332	4179	22	tax	tax	NOUN
ftr-332	4179	23	context.‖	context.‖	NOUN
ftr-332	4179	24	in	in	ADP
ftr-332	4179	25	applying	apply	VERB
ftr-332	4179	26	chevron	chevron	NOUN
ftr-332	4179	27	,	,	PUNCT
ftr-332	4179	28	the	the	DET
ftr-332	4179	29	court	court	NOUN
ftr-332	4179	30	unambiguously	unambiguously	ADV
ftr-332	4179	31	overruled	overrule	VERB
ftr-332	4179	32	its	its	PRON
ftr-332	4179	33	prior	prior	ADJ
ftr-332	4179	34	decision	decision	NOUN
ftr-332	4179	35	in	in	ADP
ftr-332	4179	36	national	national	ADJ
ftr-332	4179	37	muffler	muffler	NOUN
ftr-332	4179	38	dealers	dealers	PROPN
ftr-332	4179	39	association	association	PROPN
ftr-332	4179	40	v.	v.	PROPN
ftr-332	4179	41	united	united	PROPN
ftr-332	4179	42	states	states	PROPN
ftr-332	4179	43	,	,	PUNCT
ftr-332	4179	44	440	440	NUM
ftr-332	4179	45	us	us	PROPN
ftr-332	4179	46	472	472	NUM
ftr-332	4179	47	,	,	PUNCT
ftr-332	4179	48	477	477	NUM
ftr-332	4179	49	(	(	PUNCT
ftr-332	4179	50	1979	1979	NUM
ftr-332	4179	51	)	)	PUNCT
ftr-332	4179	52	,	,	PUNCT
ftr-332	4179	53	rendering	render	VERB
ftr-332	4179	54	the	the	DET
ftr-332	4179	55	national	national	ADJ
ftr-332	4179	56	muffler	muffler	NOUN
ftr-332	4179	57	standards	standard	NOUN
ftr-332	4179	58	irrelevant	irrelevant	ADJ
ftr-332	4179	59	in	in	ADP
ftr-332	4179	60	all	all	DET
ftr-332	4179	61	future	future	ADJ
ftr-332	4179	62	cases	case	NOUN
ftr-332	4179	63	.	.	PUNCT
ftr-332	4180	1	under	under	ADP
ftr-332	4180	2	national	national	ADJ
ftr-332	4180	3	muffler	muffler	NOUN
ftr-332	4180	4	the	the	DET
ftr-332	4180	5	inquiry	inquiry	NOUN
ftr-332	4180	6	was	be	AUX
ftr-332	4180	7	as	as	SCONJ
ftr-332	4180	8	follows	follow	VERB
ftr-332	4180	9	:	:	PUNCT
ftr-332	4180	10	in	in	ADP
ftr-332	4180	11	determining	determine	VERB
ftr-332	4180	12	whether	whether	SCONJ
ftr-332	4180	13	a	a	DET
ftr-332	4180	14	particular	particular	ADJ
ftr-332	4180	15	regulation	regulation	NOUN
ftr-332	4180	16	carries	carry	VERB
ftr-332	4180	17	out	out	ADP
ftr-332	4180	18	the	the	DET
ftr-332	4180	19	congressional	congressional	ADJ
ftr-332	4180	20	mandate	mandate	NOUN
ftr-332	4180	21	in	in	ADP
ftr-332	4180	22	a	a	DET
ftr-332	4180	23	proper	proper	ADJ
ftr-332	4180	24	manner	manner	NOUN
ftr-332	4180	25	,	,	PUNCT
ftr-332	4180	26	we	we	PRON
ftr-332	4180	27	look	look	VERB
ftr-332	4180	28	to	to	PART
ftr-332	4180	29	see	see	VERB
ftr-332	4180	30	whether	whether	SCONJ
ftr-332	4180	31	the	the	DET
ftr-332	4180	32	regulation	regulation	NOUN
ftr-332	4180	33	harmonizes	harmonize	VERB
ftr-332	4180	34	with	with	ADP
ftr-332	4180	35	the	the	DET
ftr-332	4180	36	plain	plain	ADJ
ftr-332	4180	37	language	language	NOUN
ftr-332	4180	38	of	of	ADP
ftr-332	4180	39	the	the	DET
ftr-332	4180	40	statute	statute	NOUN
ftr-332	4180	41	,	,	PUNCT
ftr-332	4180	42	its	its	PRON
ftr-332	4180	43	origin	origin	NOUN
ftr-332	4180	44	,	,	PUNCT
ftr-332	4180	45	and	and	CCONJ
ftr-332	4180	46	its	its	PRON
ftr-332	4180	47	purpose	purpose	NOUN
ftr-332	4180	48	.	.	PUNCT
ftr-332	4181	1	a	a	DET
ftr-332	4181	2	regulation	regulation	NOUN
ftr-332	4181	3	may	may	AUX
ftr-332	4181	4	have	have	VERB
ftr-332	4181	5	particular	particular	ADJ
ftr-332	4181	6	force	force	NOUN
ftr-332	4181	7	if	if	SCONJ
ftr-332	4181	8	it	it	PRON
ftr-332	4181	9	is	be	AUX
ftr-332	4181	10	a	a	DET
ftr-332	4181	11	substantially	substantially	ADV
ftr-332	4181	12	contemporaneous	contemporaneous	ADJ
ftr-332	4181	13	construction	construction	NOUN
ftr-332	4181	14	of	of	ADP
ftr-332	4181	15	the	the	DET
ftr-332	4181	16	statute	statute	NOUN
ftr-332	4181	17	by	by	ADP
ftr-332	4181	18	those	those	PRON
ftr-332	4181	19	presumed	presume	VERB
ftr-332	4181	20	to	to	PART
ftr-332	4181	21	have	have	AUX
ftr-332	4181	22	been	be	AUX
ftr-332	4181	23	aware	aware	ADJ
ftr-332	4181	24	of	of	ADP
ftr-332	4181	25	congressional	congressional	ADJ
ftr-332	4181	26	intent	intent	NOUN
ftr-332	4181	27	.	.	PUNCT
ftr-332	4182	1	if	if	SCONJ
ftr-332	4182	2	the	the	DET
ftr-332	4182	3	regulation	regulation	NOUN
ftr-332	4182	4	dates	date	VERB
ftr-332	4182	5	from	from	ADP
ftr-332	4182	6	a	a	DET
ftr-332	4182	7	later	later	ADJ
ftr-332	4182	8	period	period	NOUN
ftr-332	4182	9	,	,	PUNCT
ftr-332	4182	10	the	the	DET
ftr-332	4182	11	manner	manner	NOUN
ftr-332	4182	12	in	in	ADP
ftr-332	4182	13	which	which	PRON
ftr-332	4182	14	it	it	PRON
ftr-332	4182	15	evolved	evolve	VERB
ftr-332	4182	16	merits	merit	NOUN
ftr-332	4182	17	inquiry	inquiry	NOUN
ftr-332	4182	18	.	.	PUNCT
ftr-332	4183	1	other	other	ADJ
ftr-332	4183	2	relevant	relevant	ADJ
ftr-332	4183	3	considerations	consideration	NOUN
ftr-332	4183	4	are	be	AUX
ftr-332	4183	5	the	the	DET
ftr-332	4183	6	length	length	NOUN
ftr-332	4183	7	of	of	ADP
ftr-332	4183	8	time	time	NOUN
ftr-332	4183	9	the	the	DET
ftr-332	4183	10	regulation	regulation	NOUN
ftr-332	4183	11	has	have	AUX
ftr-332	4183	12	been	be	AUX
ftr-332	4183	13	in	in	ADP
ftr-332	4183	14	effect	effect	NOUN
ftr-332	4183	15	,	,	PUNCT
ftr-332	4183	16	the	the	DET
ftr-332	4183	17	reliance	reliance	NOUN
ftr-332	4183	18	placed	place	VERB
ftr-332	4183	19	on	on	ADP
ftr-332	4183	20	it	it	PRON
ftr-332	4183	21	,	,	PUNCT
ftr-332	4183	22	the	the	DET
ftr-332	4183	23	consistency	consistency	NOUN
ftr-332	4183	24	of	of	ADP
ftr-332	4183	25	the	the	DET
ftr-332	4183	26	commissioner‘s	commissioner‘s	NOUN
ftr-332	4183	27	interpretation	interpretation	NOUN
ftr-332	4183	28	,	,	PUNCT
ftr-332	4183	29	and	and	CCONJ
ftr-332	4183	30	the	the	DET
ftr-332	4183	31	degree	degree	NOUN
ftr-332	4183	32	of	of	ADP
ftr-332	4183	33	scrutiny	scrutiny	NOUN
ftr-332	4183	34	congress	congress	PROPN
ftr-332	4183	35	has	have	AUX
ftr-332	4183	36	devoted	devote	VERB
ftr-332	4183	37	to	to	ADP
ftr-332	4183	38	the	the	DET
ftr-332	4183	39	regulation	regulation	NOUN
ftr-332	4183	40	during	during	ADP
ftr-332	4183	41	subsequent	subsequent	ADJ
ftr-332	4183	42	re	re	NOUN
ftr-332	4183	43	-	-	NOUN
ftr-332	4183	44	enactments	enactment	NOUN
ftr-332	4183	45	of	of	ADP
ftr-332	4183	46	the	the	DET
ftr-332	4183	47	statute	statute	NOUN
ftr-332	4183	48	.	.	PUNCT
ftr-332	4184	1	2012	2012	NUM
ftr-332	4184	2	]	]	PUNCT
ftr-332	4184	3	recent	recent	ADJ
ftr-332	4184	4	developments	development	NOUN
ftr-332	4184	5	in	in	ADP
ftr-332	4184	6	federal	federal	ADJ
ftr-332	4184	7	income	income	NOUN
ftr-332	4184	8	taxation	taxation	NOUN
ftr-332	4184	9	389	389	NUM
ftr-332	4184	10			NOUN
ftr-332	4184	11	in	in	ADP
ftr-332	4184	12	overruling	overrule	VERB
ftr-332	4184	13	national	national	ADJ
ftr-332	4184	14	muffler	muffler	NOUN
ftr-332	4184	15	,	,	PUNCT
ftr-332	4184	16	the	the	DET
ftr-332	4184	17	court	court	NOUN
ftr-332	4184	18	unequivocally	unequivocally	ADV
ftr-332	4184	19	stated	state	VERB
ftr-332	4184	20	that	that	SCONJ
ftr-332	4184	21	―an	―an	PROPN
ftr-332	4184	22	agency‘s	agency‘s	PROPN
ftr-332	4184	23	interpretation	interpretation	NOUN
ftr-332	4184	24	of	of	ADP
ftr-332	4184	25	an	an	DET
ftr-332	4184	26	ambiguous	ambiguous	ADJ
ftr-332	4184	27	statute	statute	NOUN
ftr-332	4184	28	does	do	AUX
ftr-332	4184	29	not	not	PART
ftr-332	4184	30	turn	turn	VERB
ftr-332	4184	31	on	on	ADP
ftr-332	4184	32	such	such	ADJ
ftr-332	4184	33	considerations.‖	considerations.‖	NOUN
ftr-332	4184	34	the	the	DET
ftr-332	4184	35	court	court	NOUN
ftr-332	4184	36	specifically	specifically	ADV
ftr-332	4184	37	stated	state	VERB
ftr-332	4184	38	that	that	SCONJ
ftr-332	4184	39	―[a]gency	―[a]gency	PROPN
ftr-332	4184	40	inconsistency	inconsistency	NOUN
ftr-332	4184	41	is	be	AUX
ftr-332	4184	42	not	not	PART
ftr-332	4184	43	a	a	DET
ftr-332	4184	44	basis	basis	NOUN
ftr-332	4184	45	for	for	ADP
ftr-332	4184	46	declining	decline	VERB
ftr-332	4184	47	to	to	PART
ftr-332	4184	48	analyze	analyze	VERB
ftr-332	4184	49	the	the	DET
ftr-332	4184	50	agency‘s	agency‘s	PROPN
ftr-332	4184	51	interpretation	interpretation	NOUN
ftr-332	4184	52	under	under	ADP
ftr-332	4184	53	the	the	DET
ftr-332	4184	54	chevron	chevron	NOUN
ftr-332	4184	55	framework.‖	framework.‖	VERB
ftr-332	4184	56	quoting	quote	VERB
ftr-332	4184	57	its	its	PRON
ftr-332	4184	58	earlier	early	ADJ
ftr-332	4184	59	decision	decision	NOUN
ftr-332	4184	60	in	in	ADP
ftr-332	4184	61	bob	bob	PROPN
ftr-332	4184	62	jones	jones	PROPN
ftr-332	4184	63	university	university	PROPN
ftr-332	4184	64	v.	v.	PROPN
ftr-332	4184	65	united	united	PROPN
ftr-332	4184	66	states	states	PROPN
ftr-332	4184	67	,	,	PUNCT
ftr-332	4184	68	461	461	NUM
ftr-332	4184	69	u.s	u.s	PROPN
ftr-332	4184	70	.	.	PROPN
ftr-332	4184	71	574	574	NUM
ftr-332	4184	72	,	,	PUNCT
ftr-332	4184	73	596	596	NUM
ftr-332	4184	74	(	(	PUNCT
ftr-332	4184	75	1983	1983	NUM
ftr-332	4184	76	)	)	PUNCT
ftr-332	4184	77	,	,	PUNCT
ftr-332	4184	78	the	the	DET
ftr-332	4184	79	court	court	NOUN
ftr-332	4184	80	stated	state	VERB
ftr-332	4184	81	,	,	PUNCT
ftr-332	4184	82	―[i]n	―[i]n	PROPN
ftr-332	4184	83	an	an	DET
ftr-332	4184	84	area	area	NOUN
ftr-332	4184	85	as	as	ADV
ftr-332	4184	86	complex	complex	ADJ
ftr-332	4184	87	as	as	ADP
ftr-332	4184	88	the	the	DET
ftr-332	4184	89	tax	tax	NOUN
ftr-332	4184	90	system	system	NOUN
ftr-332	4184	91	,	,	PUNCT
ftr-332	4184	92	the	the	DET
ftr-332	4184	93	agency	agency	NOUN
ftr-332	4184	94	congress	congress	PROPN
ftr-332	4184	95	vests	vest	NOUN
ftr-332	4184	96	with	with	ADP
ftr-332	4184	97	administrative	administrative	ADJ
ftr-332	4184	98	responsibility	responsibility	NOUN
ftr-332	4184	99	must	must	AUX
ftr-332	4184	100	be	be	AUX
ftr-332	4184	101	able	able	ADJ
ftr-332	4184	102	to	to	PART
ftr-332	4184	103	exercise	exercise	VERB
ftr-332	4184	104	its	its	PRON
ftr-332	4184	105	authority	authority	NOUN
ftr-332	4184	106	to	to	PART
ftr-332	4184	107	meet	meet	VERB
ftr-332	4184	108	changing	change	VERB
ftr-332	4184	109	conditions	condition	NOUN
ftr-332	4184	110	and	and	CCONJ
ftr-332	4184	111	new	new	ADJ
ftr-332	4184	112	problems.‖	problems.‖	NOUN
ftr-332	4184	113	the	the	DET
ftr-332	4184	114	court	court	NOUN
ftr-332	4184	115	also	also	ADV
ftr-332	4184	116	rejected	reject	VERB
ftr-332	4184	117	the	the	DET
ftr-332	4184	118	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	4184	119	argument	argument	NOUN
ftr-332	4184	120	that	that	SCONJ
ftr-332	4184	121	a	a	DET
ftr-332	4184	122	regulation	regulation	NOUN
ftr-332	4184	123	,	,	PUNCT
ftr-332	4184	124	like	like	ADP
ftr-332	4184	125	the	the	DET
ftr-332	4184	126	one	one	NUM
ftr-332	4184	127	question	question	NOUN
ftr-332	4184	128	,	,	PUNCT
ftr-332	4184	129	promulgated	promulgate	VERB
ftr-332	4184	130	under	under	ADP
ftr-332	4184	131	the	the	DET
ftr-332	4184	132	general	general	ADJ
ftr-332	4184	133	authority	authority	NOUN
ftr-332	4184	134	of	of	ADP
ftr-332	4184	135	§	§	PROPN
ftr-332	4184	136	7805(a	7805(a	NUM
ftr-332	4184	137	)	)	PUNCT
ftr-332	4184	138	was	be	AUX
ftr-332	4184	139	entitled	entitle	VERB
ftr-332	4184	140	to	to	ADP
ftr-332	4184	141	less	less	ADJ
ftr-332	4184	142	deference	deference	NOUN
ftr-332	4184	143	than	than	ADP
ftr-332	4184	144	one	one	NUM
ftr-332	4184	145	―‗issued	―‗issue	VERB
ftr-332	4184	146	under	under	ADP
ftr-332	4184	147	a	a	DET
ftr-332	4184	148	specific	specific	ADJ
ftr-332	4184	149	grant	grant	NOUN
ftr-332	4184	150	of	of	ADP
ftr-332	4184	151	authority	authority	NOUN
ftr-332	4184	152	to	to	PART
ftr-332	4184	153	define	define	VERB
ftr-332	4184	154	a	a	DET
ftr-332	4184	155	statutory	statutory	ADJ
ftr-332	4184	156	term	term	NOUN
ftr-332	4184	157	or	or	CCONJ
ftr-332	4184	158	prescribe	prescribe	VERB
ftr-332	4184	159	a	a	DET
ftr-332	4184	160	method	method	NOUN
ftr-332	4184	161	of	of	ADP
ftr-332	4184	162	executing	execute	VERB
ftr-332	4184	163	a	a	DET
ftr-332	4184	164	statutory	statutory	ADJ
ftr-332	4184	165	provision,‘‖	provision,‘‖	NOUN
ftr-332	4184	166	and	and	CCONJ
ftr-332	4184	167	in	in	ADP
ftr-332	4184	168	so	so	ADV
ftr-332	4184	169	doing	do	VERB
ftr-332	4184	170	overruled	overrule	VERB
ftr-332	4184	171	its	its	PRON
ftr-332	4184	172	prior	prior	ADJ
ftr-332	4184	173	decisions	decision	NOUN
ftr-332	4184	174	in	in	ADP
ftr-332	4184	175	rowan	rowan	PROPN
ftr-332	4184	176	cos	cos	PROPN
ftr-332	4184	177	.	.	PROPN
ftr-332	4185	1	v.	v.	PROPN
ftr-332	4185	2	united	united	PROPN
ftr-332	4185	3	states	states	PROPN
ftr-332	4185	4	,	,	PUNCT
ftr-332	4186	1	452	452	NUM
ftr-332	4186	2	u.s	u.s	PROPN
ftr-332	4186	3	.	.	PROPN
ftr-332	4186	4	247	247	NUM
ftr-332	4186	5	,	,	PUNCT
ftr-332	4186	6	253	253	NUM
ftr-332	4186	7	(	(	PUNCT
ftr-332	4186	8	1981	1981	NUM
ftr-332	4186	9	)	)	PUNCT
ftr-332	4186	10	,	,	PUNCT
ftr-332	4186	11	and	and	CCONJ
ftr-332	4186	12	united	united	PROPN
ftr-332	4186	13	states	states	PROPN
ftr-332	4186	14	v.	v.	ADP
ftr-332	4186	15	vogel	vogel	PROPN
ftr-332	4186	16	fertilizer	fertilizer	PROPN
ftr-332	4186	17	co.	co.	PROPN
ftr-332	4186	18	,	,	PUNCT
ftr-332	4186	19	455	455	NUM
ftr-332	4186	20	u.s	u.s	PROPN
ftr-332	4186	21	.	.	PROPN
ftr-332	4186	22	16	16	NUM
ftr-332	4186	23	(	(	PUNCT
ftr-332	4186	24	1982	1982	NUM
ftr-332	4186	25	)	)	PUNCT
ftr-332	4186	26	,	,	PUNCT
ftr-332	4186	27	which	which	PRON
ftr-332	4186	28	had	have	AUX
ftr-332	4186	29	so	so	ADV
ftr-332	4186	30	held	hold	VERB
ftr-332	4186	31	,	,	PUNCT
ftr-332	4186	32	stating	state	VERB
ftr-332	4186	33	that	that	SCONJ
ftr-332	4186	34	the	the	DET
ftr-332	4186	35	court‘s	court‘s	PROPN
ftr-332	4186	36	inquiry	inquiry	NOUN
ftr-332	4186	37	does	do	AUX
ftr-332	4186	38	not	not	PART
ftr-332	4186	39	turn	turn	VERB
ftr-332	4186	40	on	on	ADP
ftr-332	4186	41	whether	whether	SCONJ
ftr-332	4186	42	congress‘s	congress‘s	NOUN
ftr-332	4186	43	delegation	delegation	NOUN
ftr-332	4186	44	of	of	ADP
ftr-332	4186	45	authority	authority	NOUN
ftr-332	4186	46	was	be	AUX
ftr-332	4186	47	general	general	ADJ
ftr-332	4186	48	or	or	CCONJ
ftr-332	4186	49	specific	specific	ADJ
ftr-332	4186	50	.	.	PUNCT
ftr-332	4187	1	furthermore	furthermore	ADV
ftr-332	4187	2	,	,	PUNCT
ftr-332	4187	3	the	the	DET
ftr-332	4187	4	court	court	NOUN
ftr-332	4187	5	held	hold	VERB
ftr-332	4187	6	that	that	SCONJ
ftr-332	4187	7	―it	―it	NOUN
ftr-332	4187	8	is	be	AUX
ftr-332	4187	9	immaterial	immaterial	ADJ
ftr-332	4187	10	to	to	ADP
ftr-332	4187	11	our	our	PRON
ftr-332	4187	12	analysis	analysis	NOUN
ftr-332	4187	13	that	that	SCONJ
ftr-332	4187	14	a	a	DET
ftr-332	4187	15	‗regulation	‗regulation	NOUN
ftr-332	4187	16	was	be	AUX
ftr-332	4187	17	prompted	prompt	VERB
ftr-332	4187	18	by	by	ADP
ftr-332	4187	19	litigation,‘‖	litigation,‘‖	NOUN
ftr-332	4187	20	noting	note	VERB
ftr-332	4187	21	that	that	SCONJ
ftr-332	4187	22	in	in	ADP
ftr-332	4187	23	united	united	PROPN
ftr-332	4187	24	dominion	dominion	NOUN
ftr-332	4187	25	industries	industry	NOUN
ftr-332	4187	26	,	,	PUNCT
ftr-332	4187	27	inc	inc	PROPN
ftr-332	4187	28	.	.	PROPN
ftr-332	4188	1	v.	v.	PROPN
ftr-332	4188	2	united	united	PROPN
ftr-332	4188	3	states	states	PROPN
ftr-332	4188	4	,	,	PUNCT
ftr-332	4189	1	532	532	NUM
ftr-332	4189	2	u.s	u.s	PROPN
ftr-332	4189	3	.	.	PROPN
ftr-332	4189	4	822	822	NUM
ftr-332	4189	5	(	(	PUNCT
ftr-332	4189	6	2001	2001	NUM
ftr-332	4189	7	)	)	PUNCT
ftr-332	4189	8	,	,	PUNCT
ftr-332	4189	9	it	it	PRON
ftr-332	4189	10	had	have	AUX
ftr-332	4189	11	―expressly	―expressly	ADV
ftr-332	4189	12	invited	invite	VERB
ftr-332	4189	13	the	the	DET
ftr-332	4189	14	treasury	treasury	PROPN
ftr-332	4189	15	department	department	PROPN
ftr-332	4189	16	to	to	PART
ftr-332	4189	17	‗amend	‗amend	VERB
ftr-332	4189	18	its	its	PRON
ftr-332	4189	19	regulations	regulation	NOUN
ftr-332	4189	20	‘	'	PUNCT
ftr-332	4189	21	if	if	SCONJ
ftr-332	4189	22	troubled	trouble	VERB
ftr-332	4189	23	by	by	ADP
ftr-332	4189	24	the	the	DET
ftr-332	4189	25	consequences	consequence	NOUN
ftr-332	4189	26	of	of	ADP
ftr-332	4189	27	our	our	PRON
ftr-332	4189	28	resolution	resolution	NOUN
ftr-332	4189	29	of	of	ADP
ftr-332	4189	30	the	the	DET
ftr-332	4189	31	case.‖	case.‖	PROPN
ftr-332	4189	32	thus	thus	ADV
ftr-332	4189	33	,	,	PUNCT
ftr-332	4189	34	the	the	DET
ftr-332	4189	35	supreme	supreme	PROPN
ftr-332	4189	36	court	court	PROPN
ftr-332	4189	37	has	have	AUX
ftr-332	4189	38	unambiguously	unambiguously	ADV
ftr-332	4189	39	stated	state	VERB
ftr-332	4189	40	that	that	SCONJ
ftr-332	4189	41	as	as	ADV
ftr-332	4189	42	long	long	ADV
ftr-332	4189	43	as	as	SCONJ
ftr-332	4189	44	a	a	DET
ftr-332	4189	45	regulation	regulation	NOUN
ftr-332	4189	46	can	can	AUX
ftr-332	4189	47	withstand	withstand	VERB
ftr-332	4189	48	chevron	chevron	NOUN
ftr-332	4189	49	analysis	analysis	NOUN
ftr-332	4189	50	,	,	PUNCT
ftr-332	4189	51	a	a	DET
ftr-332	4189	52	treasury	treasury	NOUN
ftr-332	4189	53	regulation	regulation	NOUN
ftr-332	4189	54	can	can	AUX
ftr-332	4189	55	reverse	reverse	VERB
ftr-332	4189	56	case	case	NOUN
ftr-332	4189	57	law	law	NOUN
ftr-332	4189	58	.	.	PUNCT
ftr-332	4190	1	finally	finally	ADV
ftr-332	4190	2	,	,	PUNCT
ftr-332	4190	3	however	however	ADV
ftr-332	4190	4	,	,	PUNCT
ftr-332	4190	5	in	in	ADP
ftr-332	4190	6	upholding	uphold	VERB
ftr-332	4190	7	the	the	DET
ftr-332	4190	8	validity	validity	NOUN
ftr-332	4190	9	of	of	ADP
ftr-332	4190	10	the	the	DET
ftr-332	4190	11	regulation	regulation	NOUN
ftr-332	4190	12	,	,	PUNCT
ftr-332	4190	13	the	the	DET
ftr-332	4190	14	court	court	NOUN
ftr-332	4190	15	emphasized	emphasize	VERB
ftr-332	4190	16	that	that	SCONJ
ftr-332	4190	17	the	the	DET
ftr-332	4190	18	regulation	regulation	NOUN
ftr-332	4190	19	was	be	AUX
ftr-332	4190	20	promulgated	promulgate	VERB
ftr-332	4190	21	after	after	ADP
ftr-332	4190	22	notice	notice	NOUN
ftr-332	4190	23	and	and	CCONJ
ftr-332	4190	24	comment	comment	VERB
ftr-332	4190	25	,	,	PUNCT
ftr-332	4190	26	thus	thus	ADV
ftr-332	4190	27	leaving	leave	VERB
ftr-332	4190	28	open	open	ADJ
ftr-332	4190	29	the	the	DET
ftr-332	4190	30	possibility	possibility	NOUN
ftr-332	4190	31	that	that	SCONJ
ftr-332	4190	32	mayo	mayo	NOUN
ftr-332	4190	33	/	/	SYM
ftr-332	4190	34	chevron	chevron	NOUN
ftr-332	4190	35	deference	deference	NOUN
ftr-332	4190	36	might	might	AUX
ftr-332	4190	37	not	not	PART
ftr-332	4190	38	apply	apply	VERB
ftr-332	4190	39	to	to	ADP
ftr-332	4190	40	a	a	DET
ftr-332	4190	41	temporary	temporary	ADJ
ftr-332	4190	42	regulation	regulation	NOUN
ftr-332	4190	43	issued	issue	VERB
ftr-332	4190	44	without	without	ADP
ftr-332	4190	45	notice	notice	NOUN
ftr-332	4190	46	and	and	CCONJ
ftr-332	4190	47	comment	comment	NOUN
ftr-332	4190	48	.	.	PUNCT
ftr-332	4191	1	2	2	X
ftr-332	4191	2	.	.	X
ftr-332	4191	3	social	social	ADJ
ftr-332	4191	4	security	security	NOUN
ftr-332	4191	5	is	be	AUX
ftr-332	4191	6	cheaper	cheap	ADJ
ftr-332	4191	7	for	for	ADP
ftr-332	4191	8	2011	2011	NUM
ftr-332	4191	9	,	,	PUNCT
ftr-332	4191	10	but	but	CCONJ
ftr-332	4191	11	the	the	DET
ftr-332	4191	12	deficits	deficit	NOUN
ftr-332	4191	13	grow	grow	VERB
ftr-332	4191	14	.	.	PUNCT
ftr-332	4192	1	the	the	DET
ftr-332	4192	2	compromise	compromise	NOUN
ftr-332	4192	3	tax	tax	NOUN
ftr-332	4192	4	relief	relief	NOUN
ftr-332	4192	5	act	act	NOUN
ftr-332	4192	6	of	of	ADP
ftr-332	4192	7	2010	2010	NUM
ftr-332	4192	8	,	,	PUNCT
ftr-332	4192	9	§	§	PROPN
ftr-332	4192	10	601	601	NUM
ftr-332	4192	11	,	,	PUNCT
ftr-332	4192	12	reduces	reduce	VERB
ftr-332	4192	13	the	the	DET
ftr-332	4192	14	employee	employee	NOUN
ftr-332	4192	15	portion	portion	NOUN
ftr-332	4192	16	of	of	ADP
ftr-332	4192	17	the	the	DET
ftr-332	4192	18	old	old	ADJ
ftr-332	4192	19	-	-	PUNCT
ftr-332	4192	20	age	age	NOUN
ftr-332	4192	21	,	,	PUNCT
ftr-332	4192	22	survivors	survivor	NOUN
ftr-332	4192	23	,	,	PUNCT
ftr-332	4192	24	and	and	CCONJ
ftr-332	4192	25	disability	disability	NOUN
ftr-332	4192	26	insurance	insurance	NOUN
ftr-332	4192	27	tax	tax	NOUN
ftr-332	4192	28	(	(	PUNCT
ftr-332	4192	29	oasdi	oasdi	NOUN
ftr-332	4192	30	)	)	PUNCT
ftr-332	4192	31	from	from	ADP
ftr-332	4192	32	6.2	6.2	NUM
ftr-332	4192	33	percent	percent	NOUN
ftr-332	4192	34	to	to	ADP
ftr-332	4192	35	4.2	4.2	NUM
ftr-332	4192	36	percent	percent	NOUN
ftr-332	4192	37	for	for	ADP
ftr-332	4192	38	calendar	calendar	NOUN
ftr-332	4192	39	year	year	NOUN
ftr-332	4192	40	2011	2011	NUM
ftr-332	4192	41	.	.	PUNCT
ftr-332	4193	1			PUNCT
ftr-332	4193	2	the	the	DET
ftr-332	4193	3	4.2	4.2	NUM
ftr-332	4193	4	percent	percent	NOUN
ftr-332	4193	5	rate	rate	NOUN
ftr-332	4193	6	also	also	ADV
ftr-332	4193	7	applies	apply	VERB
ftr-332	4193	8	to	to	ADP
ftr-332	4193	9	the	the	DET
ftr-332	4193	10	railroad	railroad	NOUN
ftr-332	4193	11	retirement	retirement	NOUN
ftr-332	4193	12	tax	tax	NOUN
ftr-332	4193	13	.	.	PUNCT
ftr-332	4194	1	a.	a.	PROPN
ftr-332	4194	2	congress	congress	PROPN
ftr-332	4194	3	giveth	giveth	VERB
ftr-332	4194	4	a	a	DET
ftr-332	4194	5	little	little	ADJ
ftr-332	4194	6	and	and	CCONJ
ftr-332	4194	7	taketh	taketh	VERB
ftr-332	4194	8	some	some	PRON
ftr-332	4194	9	of	of	ADP
ftr-332	4194	10	it	it	PRON
ftr-332	4194	11	back	back	ADV
ftr-332	4194	12	.	.	PUNCT
ftr-332	4195	1	ir	ir	PROPN
ftr-332	4195	2	2011	2011	NUM
ftr-332	4195	3	-	-	SYM
ftr-332	4195	4	124	124	NUM
ftr-332	4195	5	(	(	PUNCT
ftr-332	4195	6	12/23/11	12/23/11	PROPN
ftr-332	4195	7	)	)	PUNCT
ftr-332	4195	8	.	.	PUNCT
ftr-332	4196	1	this	this	DET
ftr-332	4196	2	news	news	NOUN
ftr-332	4196	3	release	release	NOUN
ftr-332	4196	4	highlights	highlight	VERB
ftr-332	4196	5	the	the	DET
ftr-332	4196	6	two	two	NUM
ftr-332	4196	7	month	month	NOUN
ftr-332	4196	8	reduction	reduction	NOUN
ftr-332	4196	9	in	in	ADP
ftr-332	4196	10	payroll	payroll	NOUN
ftr-332	4196	11	withholding	withhold	VERB
ftr-332	4196	12	for	for	ADP
ftr-332	4196	13	social	social	ADJ
ftr-332	4196	14	security	security	NOUN
ftr-332	4196	15	taxes	taxis	NOUN
ftr-332	4196	16	from	from	ADP
ftr-332	4196	17	6.2	6.2	NUM
ftr-332	4196	18	percent	percent	NOUN
ftr-332	4196	19	to	to	ADP
ftr-332	4196	20	4.2	4.2	NUM
ftr-332	4196	21	percent	percent	NOUN
ftr-332	4196	22	and	and	CCONJ
ftr-332	4196	23	the	the	DET
ftr-332	4196	24	complimentary	complimentary	ADJ
ftr-332	4196	25	reduction	reduction	NOUN
ftr-332	4196	26	in	in	ADP
ftr-332	4196	27	self	self	NOUN
ftr-332	4196	28	-	-	PUNCT
ftr-332	4196	29	employment	employment	NOUN
ftr-332	4196	30	taxes	taxis	NOUN
ftr-332	4196	31	for	for	ADP
ftr-332	4196	32	the	the	DET
ftr-332	4196	33	first	first	ADJ
ftr-332	4196	34	two	two	NUM
ftr-332	4196	35	months	month	NOUN
ftr-332	4196	36	of	of	ADP
ftr-332	4196	37	2012	2012	NUM
ftr-332	4196	38	under	under	ADP
ftr-332	4196	39	the	the	DET
ftr-332	4196	40	temporary	temporary	ADJ
ftr-332	4196	41	payroll	payroll	NOUN
ftr-332	4196	42	tax	tax	NOUN
ftr-332	4196	43	cut	cut	NOUN
ftr-332	4196	44	continuation	continuation	NOUN
ftr-332	4196	45	act	act	NOUN
ftr-332	4196	46	of	of	ADP
ftr-332	4196	47	2011	2011	NUM
ftr-332	4196	48	.	.	PUNCT
ftr-332	4197	1	the	the	DET
ftr-332	4197	2	news	news	NOUN
ftr-332	4197	3	release	release	NOUN
ftr-332	4197	4	indicates	indicate	VERB
ftr-332	4197	5	that	that	SCONJ
ftr-332	4197	6	employers	employer	NOUN
ftr-332	4197	7	should	should	AUX
ftr-332	4197	8	implement	implement	VERB
ftr-332	4197	9	the	the	DET
ftr-332	4197	10	new	new	ADJ
ftr-332	4197	11	payroll	payroll	NOUN
ftr-332	4197	12	rate	rate	NOUN
ftr-332	4197	13	as	as	ADV
ftr-332	4197	14	soon	soon	ADV
ftr-332	4197	15	as	as	ADP
ftr-332	4197	16	possible	possible	ADJ
ftr-332	4197	17	,	,	PUNCT
ftr-332	4197	18	but	but	CCONJ
ftr-332	4197	19	in	in	ADP
ftr-332	4197	20	any	any	DET
ftr-332	4197	21	event	event	NOUN
ftr-332	4197	22	no	no	ADV
ftr-332	4197	23	later	later	ADV
ftr-332	4197	24	than	than	ADP
ftr-332	4197	25	march	march	PROPN
ftr-332	4197	26	31	31	NUM
ftr-332	4197	27	,	,	PUNCT
ftr-332	4197	28	2012	2012	NUM
ftr-332	4197	29	.	.	PUNCT
ftr-332	4198	1	the	the	DET
ftr-332	4198	2	news	news	NOUN
ftr-332	4198	3	release	release	NOUN
ftr-332	4198	4	also	also	ADV
ftr-332	4198	5	highlights	highlight	VERB
ftr-332	4198	6	the	the	DET
ftr-332	4198	7	recapture	recapture	NOUN
ftr-332	4198	8	tax	tax	NOUN
ftr-332	4198	9	that	that	PRON
ftr-332	4198	10	is	be	AUX
ftr-332	4198	11	imposed	impose	VERB
ftr-332	4198	12	on	on	ADP
ftr-332	4198	13	employees	employee	NOUN
ftr-332	4198	14	who	who	PRON
ftr-332	4198	15	receive	receive	VERB
ftr-332	4198	16	more	more	ADJ
ftr-332	4198	17	than	than	ADP
ftr-332	4198	18	$	$	SYM
ftr-332	4198	19	18,350	18,350	NUM
ftr-332	4198	20	in	in	ADP
ftr-332	4198	21	wages	wage	NOUN
ftr-332	4198	22	during	during	ADP
ftr-332	4198	23	390	390	NUM
ftr-332	4198	24	florida	florida	PROPN
ftr-332	4198	25	tax	tax	NOUN
ftr-332	4198	26	review	review	NOUN
ftr-332	4198	27	[	[	X
ftr-332	4198	28	vol	vol	NOUN
ftr-332	4198	29	.	.	PUNCT
ftr-332	4199	1	12:5	12:5	NUM
ftr-332	4199	2	the	the	DET
ftr-332	4199	3	two	two	NUM
ftr-332	4199	4	-	-	PUNCT
ftr-332	4199	5	month	month	NOUN
ftr-332	4199	6	extension	extension	NOUN
ftr-332	4199	7	period	period	NOUN
ftr-332	4199	8	in	in	ADP
ftr-332	4199	9	the	the	DET
ftr-332	4199	10	amount	amount	NOUN
ftr-332	4199	11	of	of	ADP
ftr-332	4199	12	an	an	DET
ftr-332	4199	13	additional	additional	ADJ
ftr-332	4199	14	2	2	NUM
ftr-332	4199	15	percent	percent	NOUN
ftr-332	4199	16	income	income	NOUN
ftr-332	4199	17	tax	tax	NOUN
ftr-332	4199	18	on	on	ADP
ftr-332	4199	19	wages	wage	NOUN
ftr-332	4199	20	in	in	ADP
ftr-332	4199	21	excess	excess	NOUN
ftr-332	4199	22	of	of	ADP
ftr-332	4199	23	$	$	SYM
ftr-332	4199	24	18,350	18,350	NUM
ftr-332	4199	25	received	receive	VERB
ftr-332	4199	26	during	during	ADP
ftr-332	4199	27	the	the	DET
ftr-332	4199	28	two	two	NUM
ftr-332	4199	29	-	-	PUNCT
ftr-332	4199	30	month	month	NOUN
ftr-332	4199	31	extension	extension	NOUN
ftr-332	4199	32	.	.	PUNCT
ftr-332	4200	1	3	3	X
ftr-332	4200	2	.	.	X
ftr-332	4200	3	tax	tax	NOUN
ftr-332	4200	4	law	law	NOUN
ftr-332	4200	5	firm	firm	NOUN
ftr-332	4200	6	misses	miss	VERB
ftr-332	4200	7	on	on	ADP
ftr-332	4200	8	its	its	PRON
ftr-332	4200	9	own	own	ADJ
ftr-332	4200	10	special	special	ADJ
ftr-332	4200	11	allocation	allocation	NOUN
ftr-332	4200	12	.	.	PUNCT
ftr-332	4201	1	renkemeyer	renkemeyer	PROPN
ftr-332	4201	2	,	,	PUNCT
ftr-332	4201	3	campbell	campbell	PROPN
ftr-332	4201	4	&	&	CCONJ
ftr-332	4201	5	weaver	weaver	PROPN
ftr-332	4201	6	,	,	PUNCT
ftr-332	4201	7	llp	llp	PROPN
ftr-332	4201	8	v.	v.	PROPN
ftr-332	4201	9	commissioner	commissioner	PROPN
ftr-332	4201	10	,	,	PUNCT
ftr-332	4201	11	136	136	NUM
ftr-332	4201	12	t.c	t.c	PROPN
ftr-332	4201	13	.	.	PROPN
ftr-332	4201	14	137	137	NUM
ftr-332	4201	15	(	(	PUNCT
ftr-332	4201	16	2/9/11	2/9/11	NUM
ftr-332	4201	17	)	)	PUNCT
ftr-332	4201	18	.	.	PUNCT
ftr-332	4202	1	the	the	DET
ftr-332	4202	2	taxpayer	taxpayer	NOUN
ftr-332	4202	3	law	law	NOUN
ftr-332	4202	4	firm	firm	NOUN
ftr-332	4202	5	practiced	practice	VERB
ftr-332	4202	6	tax	tax	NOUN
ftr-332	4202	7	law	law	NOUN
ftr-332	4202	8	in	in	ADP
ftr-332	4202	9	a	a	DET
ftr-332	4202	10	kansas	kansas	PROPN
ftr-332	4202	11	limited	limit	VERB
ftr-332	4202	12	liability	liability	NOUN
ftr-332	4202	13	partnership	partnership	NOUN
ftr-332	4202	14	.	.	PUNCT
ftr-332	4203	1	the	the	DET
ftr-332	4203	2	partnership	partnership	NOUN
ftr-332	4203	3	consisted	consist	VERB
ftr-332	4203	4	of	of	ADP
ftr-332	4203	5	the	the	DET
ftr-332	4203	6	three	three	NUM
ftr-332	4203	7	lawyers	lawyer	NOUN
ftr-332	4203	8	in	in	ADP
ftr-332	4203	9	the	the	DET
ftr-332	4203	10	firm	firm	NOUN
ftr-332	4203	11	plus	plus	CCONJ
ftr-332	4203	12	a	a	DET
ftr-332	4203	13	subchapter	subchapter	NOUN
ftr-332	4203	14	s	s	PART
ftr-332	4203	15	corporation	corporation	NOUN
ftr-332	4203	16	wholly	wholly	ADV
ftr-332	4203	17	owned	own	VERB
ftr-332	4203	18	by	by	ADP
ftr-332	4203	19	an	an	DET
ftr-332	4203	20	esop	esop	NOUN
ftr-332	4203	21	whose	whose	DET
ftr-332	4203	22	beneficiaries	beneficiary	NOUN
ftr-332	4203	23	were	be	AUX
ftr-332	4203	24	the	the	DET
ftr-332	4203	25	three	three	NUM
ftr-332	4203	26	attorney	attorney	NOUN
ftr-332	4203	27	partners	partner	NOUN
ftr-332	4203	28	.	.	PUNCT
ftr-332	4204	1	the	the	DET
ftr-332	4204	2	court	court	NOUN
ftr-332	4204	3	(	(	PUNCT
ftr-332	4204	4	judge	judge	PROPN
ftr-332	4204	5	jacobs	jacobs	PROPN
ftr-332	4204	6	)	)	PUNCT
ftr-332	4204	7	held	hold	VERB
ftr-332	4204	8	that	that	SCONJ
ftr-332	4204	9	the	the	DET
ftr-332	4204	10	individual	individual	ADJ
ftr-332	4204	11	partners	partner	NOUN
ftr-332	4204	12	‘	'	PUNCT
ftr-332	4204	13	share	share	NOUN
ftr-332	4204	14	of	of	ADP
ftr-332	4204	15	partnership	partnership	NOUN
ftr-332	4204	16	income	income	NOUN
ftr-332	4204	17	was	be	AUX
ftr-332	4204	18	subject	subject	ADJ
ftr-332	4204	19	to	to	ADP
ftr-332	4204	20	selfemployment	selfemployment	NOUN
ftr-332	4204	21	tax	tax	NOUN
ftr-332	4204	22	.	.	PUNCT
ftr-332	4205	1	the	the	DET
ftr-332	4205	2	court	court	NOUN
ftr-332	4205	3	also	also	ADV
ftr-332	4205	4	rejected	reject	VERB
ftr-332	4205	5	the	the	DET
ftr-332	4205	6	partnership‘s	partnership‘s	PROPN
ftr-332	4205	7	argument	argument	NOUN
ftr-332	4205	8	that	that	SCONJ
ftr-332	4205	9	the	the	DET
ftr-332	4205	10	partners	partner	NOUN
ftr-332	4205	11	of	of	ADP
ftr-332	4205	12	the	the	DET
ftr-332	4205	13	limited	limited	ADJ
ftr-332	4205	14	liability	liability	NOUN
ftr-332	4205	15	partnership	partnership	NOUN
ftr-332	4205	16	were	be	AUX
ftr-332	4205	17	limited	limited	ADJ
ftr-332	4205	18	partners	partner	NOUN
ftr-332	4205	19	subject	subject	ADJ
ftr-332	4205	20	to	to	ADP
ftr-332	4205	21	the	the	DET
ftr-332	4205	22	§	§	PROPN
ftr-332	4205	23	1402(a)(13	1402(a)(13	NUM
ftr-332	4205	24	)	)	PUNCT
ftr-332	4205	25	exclusion	exclusion	NOUN
ftr-332	4205	26	from	from	ADP
ftr-332	4205	27	self	self	NOUN
ftr-332	4205	28	-	-	PUNCT
ftr-332	4205	29	employment	employment	NOUN
ftr-332	4205	30	tax	tax	NOUN
ftr-332	4205	31	the	the	DET
ftr-332	4205	32	income	income	NOUN
ftr-332	4205	33	of	of	ADP
ftr-332	4205	34	a	a	DET
ftr-332	4205	35	limited	limited	ADJ
ftr-332	4205	36	partner	partner	NOUN
ftr-332	4205	37	.	.	PUNCT
ftr-332	4206	1	the	the	DET
ftr-332	4206	2	court	court	NOUN
ftr-332	4206	3	opined	opine	VERB
ftr-332	4206	4	that	that	SCONJ
ftr-332	4206	5	the	the	DET
ftr-332	4206	6	purpose	purpose	NOUN
ftr-332	4206	7	of	of	ADP
ftr-332	4206	8	§	§	PROPN
ftr-332	4206	9	1402(a)(13	1402(a)(13	NUM
ftr-332	4206	10	)	)	PUNCT
ftr-332	4206	11	―was	―wa	VERB
ftr-332	4206	12	to	to	PART
ftr-332	4206	13	ensure	ensure	VERB
ftr-332	4206	14	that	that	SCONJ
ftr-332	4206	15	individuals	individual	NOUN
ftr-332	4206	16	who	who	PRON
ftr-332	4206	17	merely	merely	ADV
ftr-332	4206	18	invested	invest	VERB
ftr-332	4206	19	in	in	ADP
ftr-332	4206	20	a	a	DET
ftr-332	4206	21	partnership	partnership	NOUN
ftr-332	4206	22	and	and	CCONJ
ftr-332	4206	23	who	who	PRON
ftr-332	4206	24	were	be	AUX
ftr-332	4206	25	not	not	PART
ftr-332	4206	26	actively	actively	ADV
ftr-332	4206	27	participating	participate	VERB
ftr-332	4206	28	in	in	ADP
ftr-332	4206	29	the	the	DET
ftr-332	4206	30	partnership‘s	partnership‘s	PROPN
ftr-332	4206	31	business	business	NOUN
ftr-332	4206	32	operations	operation	NOUN
ftr-332	4206	33	(	(	PUNCT
ftr-332	4206	34	which	which	PRON
ftr-332	4206	35	was	be	AUX
ftr-332	4206	36	the	the	DET
ftr-332	4206	37	archetype	archetype	NOUN
ftr-332	4206	38	of	of	ADP
ftr-332	4206	39	limited	limited	ADJ
ftr-332	4206	40	partners	partner	NOUN
ftr-332	4206	41	at	at	ADP
ftr-332	4206	42	the	the	DET
ftr-332	4206	43	time	time	NOUN
ftr-332	4206	44	)	)	PUNCT
ftr-332	4206	45	would	would	AUX
ftr-332	4206	46	not	not	PART
ftr-332	4206	47	receive	receive	VERB
ftr-332	4206	48	credits	credit	NOUN
ftr-332	4206	49	toward	toward	ADP
ftr-332	4206	50	social	social	ADJ
ftr-332	4206	51	security	security	NOUN
ftr-332	4206	52	coverage.‖	coverage.‖	NOUN
ftr-332	4206	53	the	the	DET
ftr-332	4206	54	court	court	NOUN
ftr-332	4206	55	concluded	conclude	VERB
ftr-332	4206	56	that	that	SCONJ
ftr-332	4206	57	legislative	legislative	ADJ
ftr-332	4206	58	history	history	NOUN
ftr-332	4206	59	did	do	AUX
ftr-332	4206	60	not	not	PART
ftr-332	4206	61	support	support	VERB
ftr-332	4206	62	a	a	DET
ftr-332	4206	63	holding	holding	NOUN
ftr-332	4206	64	that	that	SCONJ
ftr-332	4206	65	the	the	DET
ftr-332	4206	66	exclusion	exclusion	NOUN
ftr-332	4206	67	applied	apply	VERB
ftr-332	4206	68	to	to	ADP
ftr-332	4206	69	partners	partner	NOUN
ftr-332	4206	70	who	who	PRON
ftr-332	4206	71	performed	perform	VERB
ftr-332	4206	72	services	service	NOUN
ftr-332	4206	73	for	for	ADP
ftr-332	4206	74	the	the	DET
ftr-332	4206	75	partnership	partnership	NOUN
ftr-332	4206	76	in	in	ADP
ftr-332	4206	77	their	their	PRON
ftr-332	4206	78	capacity	capacity	NOUN
ftr-332	4206	79	as	as	ADP
ftr-332	4206	80	partners	partner	NOUN
ftr-332	4206	81	.	.	PUNCT
ftr-332	4207	1	thus	thus	ADV
ftr-332	4207	2	,	,	PUNCT
ftr-332	4207	3	the	the	DET
ftr-332	4207	4	court	court	NOUN
ftr-332	4207	5	held	hold	VERB
ftr-332	4207	6	that	that	SCONJ
ftr-332	4207	7	distributive	distributive	ADJ
ftr-332	4207	8	shares	share	NOUN
ftr-332	4207	9	arising	arise	VERB
ftr-332	4207	10	from	from	ADP
ftr-332	4207	11	legal	legal	ADJ
ftr-332	4207	12	services	service	NOUN
ftr-332	4207	13	performed	perform	VERB
ftr-332	4207	14	in	in	ADP
ftr-332	4207	15	the	the	DET
ftr-332	4207	16	partners	partner	NOUN
ftr-332	4207	17	‘	'	PUNCT
ftr-332	4207	18	capacity	capacity	NOUN
ftr-332	4207	19	as	as	ADP
ftr-332	4207	20	partners	partner	NOUN
ftr-332	4207	21	in	in	ADP
ftr-332	4207	22	the	the	DET
ftr-332	4207	23	law	law	NOUN
ftr-332	4207	24	firm	firm	NOUN
ftr-332	4207	25	were	be	AUX
ftr-332	4207	26	subject	subject	ADJ
ftr-332	4207	27	to	to	ADP
ftr-332	4207	28	selfemployment	selfemployment	NOUN
ftr-332	4207	29	tax	tax	NOUN
ftr-332	4207	30	.	.	PUNCT
ftr-332	4208	1	4	4	X
ftr-332	4208	2	.	.	X
ftr-332	4208	3	attorneys	attorney	NOUN
ftr-332	4208	4	are	be	AUX
ftr-332	4208	5	employees	employee	NOUN
ftr-332	4208	6	of	of	ADP
ftr-332	4208	7	their	their	PRON
ftr-332	4208	8	professional	professional	ADJ
ftr-332	4208	9	corporation	corporation	NOUN
ftr-332	4208	10	law	law	NOUN
ftr-332	4208	11	firm	firm	NOUN
ftr-332	4208	12	.	.	PUNCT
ftr-332	4209	1	donald	donald	PROPN
ftr-332	4209	2	g.	g.	PROPN
ftr-332	4209	3	cave	cave	VERB
ftr-332	4209	4	a	a	DET
ftr-332	4209	5	prof	prof	NOUN
ftr-332	4209	6	.	.	PUNCT
ftr-332	4210	1	law	law	PROPN
ftr-332	4210	2	corp	corp	PROPN
ftr-332	4210	3	.	.	PROPN
ftr-332	4211	1	v.	v.	PROPN
ftr-332	4211	2	commissioner	commissioner	PROPN
ftr-332	4211	3	,	,	PUNCT
ftr-332	4211	4	t.c	t.c	PROPN
ftr-332	4211	5	.	.	PROPN
ftr-332	4211	6	memo	memo	NOUN
ftr-332	4211	7	.	.	PUNCT
ftr-332	4212	1	2011	2011	NUM
ftr-332	4212	2	-	-	SYM
ftr-332	4212	3	48	48	NUM
ftr-332	4212	4	(	(	PUNCT
ftr-332	4212	5	2/28/11	2/28/11	NUM
ftr-332	4212	6	)	)	PUNCT
ftr-332	4212	7	.	.	PUNCT
ftr-332	4213	1	the	the	DET
ftr-332	4213	2	court	court	NOUN
ftr-332	4213	3	(	(	PUNCT
ftr-332	4213	4	judge	judge	NOUN
ftr-332	4213	5	marvel	marvel	PROPN
ftr-332	4213	6	)	)	PUNCT
ftr-332	4213	7	held	hold	VERB
ftr-332	4213	8	that	that	SCONJ
ftr-332	4213	9	donald	donald	PROPN
ftr-332	4213	10	cave	cave	PROPN
ftr-332	4213	11	,	,	PUNCT
ftr-332	4213	12	the	the	DET
ftr-332	4213	13	principal	principal	ADJ
ftr-332	4213	14	attorney	attorney	NOUN
ftr-332	4213	15	for	for	ADP
ftr-332	4213	16	the	the	DET
ftr-332	4213	17	taxpayer	taxpayer	NOUN
ftr-332	4213	18	s	s	PART
ftr-332	4213	19	corporation	corporation	NOUN
ftr-332	4213	20	engaged	engage	VERB
ftr-332	4213	21	in	in	ADP
ftr-332	4213	22	law	law	NOUN
ftr-332	4213	23	practice	practice	NOUN
ftr-332	4213	24	,	,	PUNCT
ftr-332	4213	25	associates	associate	NOUN
ftr-332	4213	26	of	of	ADP
ftr-332	4213	27	the	the	DET
ftr-332	4213	28	firm	firm	NOUN
ftr-332	4213	29	,	,	PUNCT
ftr-332	4213	30	and	and	CCONJ
ftr-332	4213	31	a	a	DET
ftr-332	4213	32	law	law	NOUN
ftr-332	4213	33	clerk	clerk	NOUN
ftr-332	4213	34	were	be	AUX
ftr-332	4213	35	employees	employee	NOUN
ftr-332	4213	36	for	for	ADP
ftr-332	4213	37	employment	employment	NOUN
ftr-332	4213	38	tax	tax	NOUN
ftr-332	4213	39	purposes	purpose	NOUN
ftr-332	4213	40	.	.	PUNCT
ftr-332	4214	1	donald	donald	PROPN
ftr-332	4214	2	cave	cave	PROPN
ftr-332	4214	3	was	be	AUX
ftr-332	4214	4	the	the	DET
ftr-332	4214	5	corporation‘s	corporation‘s	PROPN
ftr-332	4214	6	president	president	NOUN
ftr-332	4214	7	,	,	PUNCT
ftr-332	4214	8	made	make	VERB
ftr-332	4214	9	corporate	corporate	ADJ
ftr-332	4214	10	decisions	decision	NOUN
ftr-332	4214	11	,	,	PUNCT
ftr-332	4214	12	and	and	CCONJ
ftr-332	4214	13	received	receive	VERB
ftr-332	4214	14	a	a	DET
ftr-332	4214	15	percentage	percentage	NOUN
ftr-332	4214	16	of	of	ADP
ftr-332	4214	17	legal	legal	ADJ
ftr-332	4214	18	fees	fee	NOUN
ftr-332	4214	19	.	.	PUNCT
ftr-332	4215	1	the	the	DET
ftr-332	4215	2	court	court	NOUN
ftr-332	4215	3	held	hold	VERB
ftr-332	4215	4	that	that	DET
ftr-332	4215	5	cave‘s	cave‘s	NOUN
ftr-332	4215	6	management	management	NOUN
ftr-332	4215	7	services	service	NOUN
ftr-332	4215	8	in	in	ADP
ftr-332	4215	9	the	the	DET
ftr-332	4215	10	capacity	capacity	NOUN
ftr-332	4215	11	of	of	ADP
ftr-332	4215	12	the	the	DET
ftr-332	4215	13	corporation‘s	corporation‘s	PROPN
ftr-332	4215	14	president	president	NOUN
ftr-332	4215	15	were	be	AUX
ftr-332	4215	16	not	not	PART
ftr-332	4215	17	provided	provide	VERB
ftr-332	4215	18	as	as	ADP
ftr-332	4215	19	an	an	DET
ftr-332	4215	20	independent	independent	ADJ
ftr-332	4215	21	contractor	contractor	NOUN
ftr-332	4215	22	.	.	PUNCT
ftr-332	4216	1	numerous	numerous	ADJ
ftr-332	4216	2	factors	factor	NOUN
ftr-332	4216	3	supported	support	VERB
ftr-332	4216	4	employment	employment	NOUN
ftr-332	4216	5	status	status	NOUN
ftr-332	4216	6	for	for	ADP
ftr-332	4216	7	associate	associate	ADJ
ftr-332	4216	8	attorneys	attorney	NOUN
ftr-332	4216	9	,	,	PUNCT
ftr-332	4216	10	hired	hire	VERB
ftr-332	4216	11	by	by	ADP
ftr-332	4216	12	cave	cave	NOUN
ftr-332	4216	13	in	in	ADP
ftr-332	4216	14	his	his	PRON
ftr-332	4216	15	purported	purport	VERB
ftr-332	4216	16	activity	activity	NOUN
ftr-332	4216	17	as	as	ADP
ftr-332	4216	18	an	an	DET
ftr-332	4216	19	―an	―an	PROPN
ftr-332	4216	20	attorney	attorney	NOUN
ftr-332	4216	21	incubator‖	incubator‖	PROPN
ftr-332	4216	22	;	;	PUNCT
ftr-332	4216	23	they	they	PRON
ftr-332	4216	24	were	be	AUX
ftr-332	4216	25	found	find	VERB
ftr-332	4216	26	to	to	PART
ftr-332	4216	27	be	be	AUX
ftr-332	4216	28	sufficiently	sufficiently	ADV
ftr-332	4216	29	under	under	ADP
ftr-332	4216	30	the	the	DET
ftr-332	4216	31	control	control	NOUN
ftr-332	4216	32	of	of	ADP
ftr-332	4216	33	the	the	DET
ftr-332	4216	34	corporation	corporation	NOUN
ftr-332	4216	35	,	,	PUNCT
ftr-332	4216	36	the	the	DET
ftr-332	4216	37	corporation	corporation	NOUN
ftr-332	4216	38	provided	provide	VERB
ftr-332	4216	39	facilities	facility	NOUN
ftr-332	4216	40	,	,	PUNCT
ftr-332	4216	41	while	while	SCONJ
ftr-332	4216	42	the	the	DET
ftr-332	4216	43	associates	associate	NOUN
ftr-332	4216	44	‘	'	PUNCT
ftr-332	4216	45	compensation	compensation	NOUN
ftr-332	4216	46	was	be	AUX
ftr-332	4216	47	on	on	ADP
ftr-332	4216	48	a	a	DET
ftr-332	4216	49	percentage	percentage	NOUN
ftr-332	4216	50	basis	basis	NOUN
ftr-332	4216	51	,	,	PUNCT
ftr-332	4216	52	they	they	PRON
ftr-332	4216	53	bore	bear	VERB
ftr-332	4216	54	no	no	DET
ftr-332	4216	55	risk	risk	NOUN
ftr-332	4216	56	of	of	ADP
ftr-332	4216	57	loss	loss	NOUN
ftr-332	4216	58	,	,	PUNCT
ftr-332	4216	59	the	the	DET
ftr-332	4216	60	relationship	relationship	NOUN
ftr-332	4216	61	was	be	AUX
ftr-332	4216	62	―continuous	―continuous	ADJ
ftr-332	4216	63	,	,	PUNCT
ftr-332	4216	64	permanent	permanent	ADJ
ftr-332	4216	65	,	,	PUNCT
ftr-332	4216	66	and	and	CCONJ
ftr-332	4216	67	exclusive	exclusive	ADJ
ftr-332	4216	68	,	,	PUNCT
ftr-332	4216	69	there	there	PRON
ftr-332	4216	70	was	be	VERB
ftr-332	4216	71	no	no	DET
ftr-332	4216	72	evidence	evidence	NOUN
ftr-332	4216	73	that	that	SCONJ
ftr-332	4216	74	the	the	DET
ftr-332	4216	75	associate	associate	ADJ
ftr-332	4216	76	attorneys	attorney	NOUN
ftr-332	4216	77	provided	provide	VERB
ftr-332	4216	78	services	service	NOUN
ftr-332	4216	79	to	to	ADP
ftr-332	4216	80	anyone	anyone	PRON
ftr-332	4216	81	else	else	ADV
ftr-332	4216	82	,	,	PUNCT
ftr-332	4216	83	and	and	CCONJ
ftr-332	4216	84	the	the	DET
ftr-332	4216	85	associate	associate	ADJ
ftr-332	4216	86	attorneys	attorney	NOUN
ftr-332	4216	87	provided	provide	VERB
ftr-332	4216	88	everyday	everyday	ADJ
ftr-332	4216	89	professional	professional	ADJ
ftr-332	4216	90	tasks	task	NOUN
ftr-332	4216	91	in	in	ADP
ftr-332	4216	92	the	the	DET
ftr-332	4216	93	corporation‘s	corporation‘s	PROPN
ftr-332	4216	94	business	business	NOUN
ftr-332	4216	95	.	.	PUNCT
ftr-332	4217	1	the	the	DET
ftr-332	4217	2	court	court	NOUN
ftr-332	4217	3	also	also	ADV
ftr-332	4217	4	denied	deny	VERB
ftr-332	4217	5	independent	independent	ADJ
ftr-332	4217	6	contractor	contractor	NOUN
ftr-332	4217	7	status	status	NOUN
ftr-332	4217	8	under	under	ADP
ftr-332	4217	9	the	the	DET
ftr-332	4217	10	safe	safe	ADJ
ftr-332	4217	11	harbor	harbor	NOUN
ftr-332	4217	12	of	of	ADP
ftr-332	4217	13	§	§	PROPN
ftr-332	4217	14	530	530	NUM
ftr-332	4217	15	of	of	ADP
ftr-332	4217	16	the	the	DET
ftr-332	4217	17	1978	1978	NUM
ftr-332	4217	18	revenue	revenue	NOUN
ftr-332	4217	19	act	act	NOUN
ftr-332	4217	20	finding	find	VERB
ftr-332	4217	21	no	no	DET
ftr-332	4217	22	reasonable	reasonable	ADJ
ftr-332	4217	23	basis	basis	NOUN
ftr-332	4217	24	for	for	SCONJ
ftr-332	4217	25	the	the	DET
ftr-332	4217	26	corporation	corporation	NOUN
ftr-332	4217	27	to	to	PART
ftr-332	4217	28	have	have	AUX
ftr-332	4217	29	treated	treat	VERB
ftr-332	4217	30	2012	2012	NUM
ftr-332	4217	31	]	]	PUNCT
ftr-332	4217	32	recent	recent	ADJ
ftr-332	4217	33	developments	development	NOUN
ftr-332	4217	34	in	in	ADP
ftr-332	4217	35	federal	federal	ADJ
ftr-332	4217	36	income	income	NOUN
ftr-332	4217	37	taxation	taxation	NOUN
ftr-332	4217	38	391	391	NUM
ftr-332	4217	39	the	the	DET
ftr-332	4217	40	attorneys	attorney	NOUN
ftr-332	4217	41	as	as	ADP
ftr-332	4217	42	independent	independent	ADJ
ftr-332	4217	43	contractors	contractor	NOUN
ftr-332	4217	44	.	.	PUNCT
ftr-332	4218	1	the	the	DET
ftr-332	4218	2	corporation	corporation	NOUN
ftr-332	4218	3	was	be	AUX
ftr-332	4218	4	also	also	ADV
ftr-332	4218	5	required	require	VERB
ftr-332	4218	6	to	to	PART
ftr-332	4218	7	pay	pay	VERB
ftr-332	4218	8	failure	failure	NOUN
ftr-332	4218	9	to	to	PART
ftr-332	4218	10	deposit	deposit	VERB
ftr-332	4218	11	tax	tax	NOUN
ftr-332	4218	12	penalties	penalty	NOUN
ftr-332	4218	13	under	under	ADP
ftr-332	4218	14	§	§	PROPN
ftr-332	4218	15	6656	6656	NUM
ftr-332	4218	16	.	.	PUNCT
ftr-332	4219	1	5	5	NUM
ftr-332	4219	2	.	.	NUM
ftr-332	4219	3	employed	employ	VERB
ftr-332	4219	4	and	and	CCONJ
ftr-332	4219	5	self	self	NOUN
ftr-332	4219	6	-	-	PUNCT
ftr-332	4219	7	employed	employ	VERB
ftr-332	4219	8	at	at	ADP
ftr-332	4219	9	the	the	DET
ftr-332	4219	10	same	same	ADJ
ftr-332	4219	11	time	time	NOUN
ftr-332	4219	12	.	.	PUNCT
ftr-332	4220	1	rosenfeld	rosenfeld	PROPN
ftr-332	4220	2	v.	v.	PROPN
ftr-332	4220	3	commissioner	commissioner	PROPN
ftr-332	4220	4	,	,	PUNCT
ftr-332	4220	5	t.c	t.c	PROPN
ftr-332	4220	6	.	.	PROPN
ftr-332	4220	7	memo	memo	NOUN
ftr-332	4220	8	2011	2011	NUM
ftr-332	4220	9	-	-	SYM
ftr-332	4220	10	110	110	NUM
ftr-332	4220	11	(	(	PUNCT
ftr-332	4220	12	5/23/11	5/23/11	NUM
ftr-332	4220	13	)	)	PUNCT
ftr-332	4220	14	.	.	PUNCT
ftr-332	4221	1	the	the	DET
ftr-332	4221	2	taxpayer	taxpayer	NOUN
ftr-332	4221	3	,	,	PUNCT
ftr-332	4221	4	who	who	PRON
ftr-332	4221	5	maintained	maintain	VERB
ftr-332	4221	6	a	a	DET
ftr-332	4221	7	consulting	consulting	NOUN
ftr-332	4221	8	business	business	NOUN
ftr-332	4221	9	advising	advise	VERB
ftr-332	4221	10	clients	client	NOUN
ftr-332	4221	11	on	on	ADP
ftr-332	4221	12	marketing	marketing	NOUN
ftr-332	4221	13	,	,	PUNCT
ftr-332	4221	14	accepted	accept	VERB
ftr-332	4221	15	a	a	DET
ftr-332	4221	16	three	three	NUM
ftr-332	4221	17	year	year	NOUN
ftr-332	4221	18	full	full	ADJ
ftr-332	4221	19	-	-	PUNCT
ftr-332	4221	20	time	time	NOUN
ftr-332	4221	21	appointment	appointment	NOUN
ftr-332	4221	22	with	with	ADP
ftr-332	4221	23	the	the	DET
ftr-332	4221	24	british	british	ADJ
ftr-332	4221	25	consulate	consulate	PROPN
ftr-332	4221	26	general	general	ADJ
ftr-332	4221	27	(	(	PUNCT
ftr-332	4221	28	bcg	bcg	PROPN
ftr-332	4221	29	)	)	PUNCT
ftr-332	4221	30	to	to	PART
ftr-332	4221	31	perform	perform	VERB
ftr-332	4221	32	services	service	NOUN
ftr-332	4221	33	similar	similar	ADJ
ftr-332	4221	34	to	to	ADP
ftr-332	4221	35	those	those	PRON
ftr-332	4221	36	provided	provide	VERB
ftr-332	4221	37	by	by	ADP
ftr-332	4221	38	the	the	DET
ftr-332	4221	39	taxpayer	taxpayer	NOUN
ftr-332	4221	40	to	to	ADP
ftr-332	4221	41	private	private	ADJ
ftr-332	4221	42	clients	client	NOUN
ftr-332	4221	43	.	.	PUNCT
ftr-332	4222	1	the	the	DET
ftr-332	4222	2	court	court	NOUN
ftr-332	4222	3	(	(	PUNCT
ftr-332	4222	4	judge	judge	NOUN
ftr-332	4222	5	dean	dean	PROPN
ftr-332	4222	6	)	)	PUNCT
ftr-332	4222	7	held	hold	VERB
ftr-332	4222	8	that	that	SCONJ
ftr-332	4222	9	the	the	DET
ftr-332	4222	10	taxpayer	taxpayer	NOUN
ftr-332	4222	11	was	be	AUX
ftr-332	4222	12	an	an	DET
ftr-332	4222	13	employee	employee	NOUN
ftr-332	4222	14	of	of	ADP
ftr-332	4222	15	the	the	DET
ftr-332	4222	16	consulate	consulate	NOUN
ftr-332	4222	17	for	for	ADP
ftr-332	4222	18	withholding	withholding	NOUN
ftr-332	4222	19	purposes	purpose	NOUN
ftr-332	4222	20	and	and	CCONJ
ftr-332	4222	21	not	not	PART
ftr-332	4222	22	entitled	entitle	VERB
ftr-332	4222	23	to	to	PART
ftr-332	4222	24	separately	separately	ADV
ftr-332	4222	25	report	report	VERB
ftr-332	4222	26	income	income	NOUN
ftr-332	4222	27	from	from	ADP
ftr-332	4222	28	the	the	DET
ftr-332	4222	29	engagement	engagement	NOUN
ftr-332	4222	30	on	on	ADP
ftr-332	4222	31	a	a	DET
ftr-332	4222	32	schedule	schedule	NOUN
ftr-332	4222	33	c.	c.	NOUN
ftr-332	4222	34	the	the	DET
ftr-332	4222	35	court	court	NOUN
ftr-332	4222	36	found	find	VERB
ftr-332	4222	37	employee	employee	NOUN
ftr-332	4222	38	status	status	NOUN
ftr-332	4222	39	based	base	VERB
ftr-332	4222	40	on	on	ADP
ftr-332	4222	41	the	the	DET
ftr-332	4222	42	facts	fact	NOUN
ftr-332	4222	43	that	that	SCONJ
ftr-332	4222	44	the	the	DET
ftr-332	4222	45	taxpayer	taxpayer	NOUN
ftr-332	4222	46	worked	work	VERB
ftr-332	4222	47	under	under	ADP
ftr-332	4222	48	the	the	DET
ftr-332	4222	49	control	control	NOUN
ftr-332	4222	50	of	of	ADP
ftr-332	4222	51	the	the	DET
ftr-332	4222	52	bcg	bcg	NOUN
ftr-332	4222	53	,	,	PUNCT
ftr-332	4222	54	the	the	DET
ftr-332	4222	55	taxpayer	taxpayer	NOUN
ftr-332	4222	56	received	receive	VERB
ftr-332	4222	57	a	a	DET
ftr-332	4222	58	fixed	fix	VERB
ftr-332	4222	59	salary	salary	NOUN
ftr-332	4222	60	for	for	ADP
ftr-332	4222	61	his	his	PRON
ftr-332	4222	62	services	service	NOUN
ftr-332	4222	63	,	,	PUNCT
ftr-332	4222	64	and	and	CCONJ
ftr-332	4222	65	the	the	DET
ftr-332	4222	66	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	4222	67	services	service	NOUN
ftr-332	4222	68	furthered	further	VERB
ftr-332	4222	69	bcg‘s	bcg‘s	ADP
ftr-332	4222	70	goals	goal	NOUN
ftr-332	4222	71	.	.	PUNCT
ftr-332	4223	1	the	the	DET
ftr-332	4223	2	court	court	NOUN
ftr-332	4223	3	described	describe	VERB
ftr-332	4223	4	as	as	ADP
ftr-332	4223	5	―neutral‖	―neutral‖	ADP
ftr-332	4223	6	the	the	DET
ftr-332	4223	7	facts	fact	NOUN
ftr-332	4223	8	that	that	SCONJ
ftr-332	4223	9	,	,	PUNCT
ftr-332	4223	10	although	although	SCONJ
ftr-332	4223	11	bcg	bcg	PROPN
ftr-332	4223	12	provided	provide	VERB
ftr-332	4223	13	an	an	DET
ftr-332	4223	14	office	office	NOUN
ftr-332	4223	15	(	(	PUNCT
ftr-332	4223	16	whether	whether	SCONJ
ftr-332	4223	17	or	or	CCONJ
ftr-332	4223	18	not	not	PART
ftr-332	4223	19	the	the	DET
ftr-332	4223	20	taxpayer	taxpayer	NOUN
ftr-332	4223	21	used	use	VERB
ftr-332	4223	22	the	the	DET
ftr-332	4223	23	office	office	NOUN
ftr-332	4223	24	was	be	AUX
ftr-332	4223	25	irrelevant	irrelevant	ADJ
ftr-332	4223	26	)	)	PUNCT
ftr-332	4223	27	the	the	DET
ftr-332	4223	28	taxpayer	taxpayer	NOUN
ftr-332	4223	29	incurred	incur	VERB
ftr-332	4223	30	many	many	ADJ
ftr-332	4223	31	costs	cost	NOUN
ftr-332	4223	32	associated	associate	VERB
ftr-332	4223	33	with	with	ADP
ftr-332	4223	34	his	his	PRON
ftr-332	4223	35	work	work	NOUN
ftr-332	4223	36	,	,	PUNCT
ftr-332	4223	37	the	the	DET
ftr-332	4223	38	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	4223	39	three	three	NUM
ftr-332	4223	40	year	year	NOUN
ftr-332	4223	41	contract	contract	NOUN
ftr-332	4223	42	was	be	AUX
ftr-332	4223	43	not	not	PART
ftr-332	4223	44	defined	define	VERB
ftr-332	4223	45	as	as	ADP
ftr-332	4223	46	long	long	ADJ
ftr-332	4223	47	term	term	NOUN
ftr-332	4223	48	,	,	PUNCT
ftr-332	4223	49	and	and	CCONJ
ftr-332	4223	50	that	that	SCONJ
ftr-332	4223	51	the	the	DET
ftr-332	4223	52	either	either	DET
ftr-332	4223	53	party	party	NOUN
ftr-332	4223	54	could	could	AUX
ftr-332	4223	55	terminate	terminate	VERB
ftr-332	4223	56	the	the	DET
ftr-332	4223	57	relationship	relationship	NOUN
ftr-332	4223	58	without	without	ADP
ftr-332	4223	59	cause	cause	NOUN
ftr-332	4223	60	.	.	PUNCT
ftr-332	4224	1	the	the	DET
ftr-332	4224	2	court	court	NOUN
ftr-332	4224	3	also	also	ADV
ftr-332	4224	4	rejected	reject	VERB
ftr-332	4224	5	the	the	DET
ftr-332	4224	6	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	4224	7	arguments	argument	NOUN
ftr-332	4224	8	that	that	SCONJ
ftr-332	4224	9	he	he	PRON
ftr-332	4224	10	was	be	AUX
ftr-332	4224	11	self	self	NOUN
ftr-332	4224	12	-	-	PUNCT
ftr-332	4224	13	employed	employ	VERB
ftr-332	4224	14	because	because	SCONJ
ftr-332	4224	15	the	the	DET
ftr-332	4224	16	parties	party	NOUN
ftr-332	4224	17	defined	define	VERB
ftr-332	4224	18	the	the	DET
ftr-332	4224	19	relationship	relationship	NOUN
ftr-332	4224	20	as	as	ADP
ftr-332	4224	21	an	an	DET
ftr-332	4224	22	independent	independent	ADJ
ftr-332	4224	23	contractor	contractor	NOUN
ftr-332	4224	24	relationship	relationship	NOUN
ftr-332	4224	25	that	that	PRON
ftr-332	4224	26	specifically	specifically	ADV
ftr-332	4224	27	provided	provide	VERB
ftr-332	4224	28	that	that	SCONJ
ftr-332	4224	29	the	the	DET
ftr-332	4224	30	bcg	bcg	PROPN
ftr-332	4224	31	would	would	AUX
ftr-332	4224	32	not	not	PART
ftr-332	4224	33	withhold	withhold	VERB
ftr-332	4224	34	taxes	taxis	NOUN
ftr-332	4224	35	,	,	PUNCT
ftr-332	4224	36	and	and	CCONJ
ftr-332	4224	37	the	the	DET
ftr-332	4224	38	taxpayer	taxpayer	NOUN
ftr-332	4224	39	received	receive	VERB
ftr-332	4224	40	no	no	DET
ftr-332	4224	41	employee	employee	NOUN
ftr-332	4224	42	benefits	benefit	NOUN
ftr-332	4224	43	and	and	CCONJ
ftr-332	4224	44	concluded	conclude	VERB
ftr-332	4224	45	that	that	SCONJ
ftr-332	4224	46	the	the	DET
ftr-332	4224	47	taxpayer	taxpayer	NOUN
ftr-332	4224	48	was	be	AUX
ftr-332	4224	49	a	a	DET
ftr-332	4224	50	common	common	ADJ
ftr-332	4224	51	law	law	NOUN
ftr-332	4224	52	employee	employee	NOUN
ftr-332	4224	53	of	of	ADP
ftr-332	4224	54	bcg	bcg	PROPN
ftr-332	4224	55	.	.	PUNCT
ftr-332	4225	1	6	6	NUM
ftr-332	4225	2	.	.	NOUN
ftr-332	4225	3	part	part	NOUN
ftr-332	4225	4	time	time	NOUN
ftr-332	4225	5	professor	professor	NOUN
ftr-332	4225	6	as	as	ADP
ftr-332	4225	7	an	an	DET
ftr-332	4225	8	independent	independent	ADJ
ftr-332	4225	9	contractor	contractor	NOUN
ftr-332	4225	10	.	.	PUNCT
ftr-332	4226	1	robinson	robinson	PROPN
ftr-332	4226	2	v.	v.	PROPN
ftr-332	4226	3	commissioner	commissioner	PROPN
ftr-332	4226	4	,	,	PUNCT
ftr-332	4226	5	t.c	t.c	PROPN
ftr-332	4226	6	.	.	PROPN
ftr-332	4226	7	memo	memo	NOUN
ftr-332	4226	8	2011	2011	NUM
ftr-332	4226	9	-	-	SYM
ftr-332	4226	10	99	99	NUM
ftr-332	4226	11	(	(	PUNCT
ftr-332	4226	12	5/5/11	5/5/11	NUM
ftr-332	4226	13	)	)	PUNCT
ftr-332	4226	14	.	.	PUNCT
ftr-332	4227	1	the	the	DET
ftr-332	4227	2	taxpayer	taxpayer	NOUN
ftr-332	4227	3	,	,	PUNCT
ftr-332	4227	4	a	a	DET
ftr-332	4227	5	full	full	ADJ
ftr-332	4227	6	time	time	NOUN
ftr-332	4227	7	criminal	criminal	PROPN
ftr-332	4227	8	justice	justice	NOUN
ftr-332	4227	9	professor	professor	NOUN
ftr-332	4227	10	at	at	ADP
ftr-332	4227	11	rowan	rowan	PROPN
ftr-332	4227	12	university	university	PROPN
ftr-332	4227	13	,	,	PUNCT
ftr-332	4227	14	taught	teach	VERB
ftr-332	4227	15	vocational	vocational	ADJ
ftr-332	4227	16	classes	class	NOUN
ftr-332	4227	17	at	at	ADP
ftr-332	4227	18	temple	temple	PROPN
ftr-332	4227	19	university	university	PROPN
ftr-332	4227	20	in	in	ADP
ftr-332	4227	21	its	its	PRON
ftr-332	4227	22	criminal	criminal	ADJ
ftr-332	4227	23	justice	justice	NOUN
ftr-332	4227	24	training	training	NOUN
ftr-332	4227	25	program	program	NOUN
ftr-332	4227	26	.	.	PUNCT
ftr-332	4228	1	from	from	ADP
ftr-332	4228	2	1985	1985	NUM
ftr-332	4228	3	-	-	SYM
ftr-332	4228	4	1996	1996	NUM
ftr-332	4228	5	temple	temple	NOUN
ftr-332	4228	6	treated	treat	VERB
ftr-332	4228	7	the	the	DET
ftr-332	4228	8	taxpayer	taxpayer	NOUN
ftr-332	4228	9	as	as	ADP
ftr-332	4228	10	an	an	DET
ftr-332	4228	11	independent	independent	ADJ
ftr-332	4228	12	contractor	contractor	NOUN
ftr-332	4228	13	thereafter	thereafter	ADV
ftr-332	4228	14	reported	report	VERB
ftr-332	4228	15	the	the	DET
ftr-332	4228	16	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	4228	17	compensation	compensation	NOUN
ftr-332	4228	18	as	as	ADP
ftr-332	4228	19	an	an	DET
ftr-332	4228	20	employee	employee	NOUN
ftr-332	4228	21	.	.	PUNCT
ftr-332	4229	1	the	the	DET
ftr-332	4229	2	court	court	NOUN
ftr-332	4229	3	(	(	PUNCT
ftr-332	4229	4	judge	judge	PROPN
ftr-332	4229	5	wells	wells	PROPN
ftr-332	4229	6	)	)	PUNCT
ftr-332	4229	7	focused	focus	VERB
ftr-332	4229	8	largely	largely	ADV
ftr-332	4229	9	on	on	ADP
ftr-332	4229	10	the	the	DET
ftr-332	4229	11	control	control	NOUN
ftr-332	4229	12	test	test	NOUN
ftr-332	4229	13	for	for	ADP
ftr-332	4229	14	employment	employment	NOUN
ftr-332	4229	15	status	status	NOUN
ftr-332	4229	16	and	and	CCONJ
ftr-332	4229	17	found	find	VERB
ftr-332	4229	18	that	that	SCONJ
ftr-332	4229	19	the	the	DET
ftr-332	4229	20	degree	degree	NOUN
ftr-332	4229	21	of	of	ADP
ftr-332	4229	22	control	control	NOUN
ftr-332	4229	23	exercised	exercise	VERB
ftr-332	4229	24	by	by	ADP
ftr-332	4229	25	temple	temple	NOUN
ftr-332	4229	26	over	over	ADP
ftr-332	4229	27	the	the	DET
ftr-332	4229	28	taxpayer	taxpayer	NOUN
ftr-332	4229	29	as	as	ADP
ftr-332	4229	30	a	a	DET
ftr-332	4229	31	vocational	vocational	ADJ
ftr-332	4229	32	instructor	instructor	NOUN
ftr-332	4229	33	was	be	AUX
ftr-332	4229	34	less	less	ADJ
ftr-332	4229	35	than	than	ADP
ftr-332	4229	36	the	the	DET
ftr-332	4229	37	control	control	NOUN
ftr-332	4229	38	normally	normally	ADV
ftr-332	4229	39	exercised	exercise	VERB
ftr-332	4229	40	over	over	ADP
ftr-332	4229	41	an	an	DET
ftr-332	4229	42	adjunct	adjunct	ADJ
ftr-332	4229	43	professor	professor	NOUN
ftr-332	4229	44	.	.	PUNCT
ftr-332	4230	1	the	the	DET
ftr-332	4230	2	court	court	NOUN
ftr-332	4230	3	noted	note	VERB
ftr-332	4230	4	that	that	SCONJ
ftr-332	4230	5	the	the	DET
ftr-332	4230	6	taxpayer	taxpayer	NOUN
ftr-332	4230	7	prepared	prepare	VERB
ftr-332	4230	8	the	the	DET
ftr-332	4230	9	curricula	curricula	NOUN
ftr-332	4230	10	for	for	ADP
ftr-332	4230	11	the	the	DET
ftr-332	4230	12	courses	course	NOUN
ftr-332	4230	13	he	he	PRON
ftr-332	4230	14	taught	teach	VERB
ftr-332	4230	15	,	,	PUNCT
ftr-332	4230	16	mostly	mostly	ADV
ftr-332	4230	17	covering	cover	VERB
ftr-332	4230	18	topics	topic	NOUN
ftr-332	4230	19	mandated	mandate	VERB
ftr-332	4230	20	by	by	ADP
ftr-332	4230	21	the	the	DET
ftr-332	4230	22	state	state	NOUN
ftr-332	4230	23	police	police	PROPN
ftr-332	4230	24	commission	commission	NOUN
ftr-332	4230	25	that	that	PRON
ftr-332	4230	26	paid	pay	VERB
ftr-332	4230	27	temple	temple	NOUN
ftr-332	4230	28	.	.	PUNCT
ftr-332	4231	1	the	the	DET
ftr-332	4231	2	court	court	NOUN
ftr-332	4231	3	added	add	VERB
ftr-332	4231	4	that	that	SCONJ
ftr-332	4231	5	the	the	DET
ftr-332	4231	6	only	only	ADJ
ftr-332	4231	7	control	control	NOUN
ftr-332	4231	8	temple	temple	PROPN
ftr-332	4231	9	exercised	exercise	VERB
ftr-332	4231	10	over	over	ADP
ftr-332	4231	11	taxpayer‘s	taxpayer‘s	ADJ
ftr-332	4231	12	work	work	NOUN
ftr-332	4231	13	updating	update	VERB
ftr-332	4231	14	curricula	curricula	NOUN
ftr-332	4231	15	was	be	AUX
ftr-332	4231	16	to	to	PART
ftr-332	4231	17	set	set	VERB
ftr-332	4231	18	deadlines	deadline	NOUN
ftr-332	4231	19	and	and	CCONJ
ftr-332	4231	20	convey	convey	VERB
ftr-332	4231	21	the	the	DET
ftr-332	4231	22	general	general	ADJ
ftr-332	4231	23	topics	topic	NOUN
ftr-332	4231	24	he	he	PRON
ftr-332	4231	25	was	be	AUX
ftr-332	4231	26	to	to	PART
ftr-332	4231	27	cover	cover	VERB
ftr-332	4231	28	.	.	PUNCT
ftr-332	4232	1	the	the	DET
ftr-332	4232	2	court	court	NOUN
ftr-332	4232	3	also	also	ADV
ftr-332	4232	4	noted	note	VERB
ftr-332	4232	5	that	that	SCONJ
ftr-332	4232	6	temple	temple	PROPN
ftr-332	4232	7	did	do	AUX
ftr-332	4232	8	not	not	PART
ftr-332	4232	9	provide	provide	VERB
ftr-332	4232	10	the	the	DET
ftr-332	4232	11	taxpayer	taxpayer	NOUN
ftr-332	4232	12	an	an	DET
ftr-332	4232	13	office	office	NOUN
ftr-332	4232	14	or	or	CCONJ
ftr-332	4232	15	other	other	ADJ
ftr-332	4232	16	space	space	NOUN
ftr-332	4232	17	in	in	ADP
ftr-332	4232	18	which	which	PRON
ftr-332	4232	19	to	to	PART
ftr-332	4232	20	write	write	VERB
ftr-332	4232	21	and	and	CCONJ
ftr-332	4232	22	update	update	VERB
ftr-332	4232	23	curricula	curricula	NOUN
ftr-332	4232	24	,	,	PUNCT
ftr-332	4232	25	taxpayer‘s	taxpayer‘s	ADP
ftr-332	4232	26	opportunity	opportunity	NOUN
ftr-332	4232	27	for	for	ADP
ftr-332	4232	28	profit	profit	NOUN
ftr-332	4232	29	and	and	CCONJ
ftr-332	4232	30	loss	loss	NOUN
ftr-332	4232	31	depended	depend	VERB
ftr-332	4232	32	on	on	ADP
ftr-332	4232	33	how	how	SCONJ
ftr-332	4232	34	many	many	ADJ
ftr-332	4232	35	courses	course	NOUN
ftr-332	4232	36	he	he	PRON
ftr-332	4232	37	was	be	AUX
ftr-332	4232	38	hired	hire	VERB
ftr-332	4232	39	to	to	PART
ftr-332	4232	40	teach	teach	VERB
ftr-332	4232	41	and	and	CCONJ
ftr-332	4232	42	was	be	AUX
ftr-332	4232	43	not	not	PART
ftr-332	4232	44	dependent	dependent	ADJ
ftr-332	4232	45	on	on	ADP
ftr-332	4232	46	the	the	DET
ftr-332	4232	47	level	level	NOUN
ftr-332	4232	48	of	of	ADP
ftr-332	4232	49	enrollment	enrollment	NOUN
ftr-332	4232	50	in	in	ADP
ftr-332	4232	51	each	each	DET
ftr-332	4232	52	course	course	NOUN
ftr-332	4232	53	(	(	PUNCT
ftr-332	4232	54	a	a	DET
ftr-332	4232	55	risk	risk	NOUN
ftr-332	4232	56	borne	bear	VERB
ftr-332	4232	57	by	by	ADP
ftr-332	4232	58	temple	temple	NOUN
ftr-332	4232	59	)	)	PUNCT
ftr-332	4232	60	,	,	PUNCT
ftr-332	4232	61	and	and	CCONJ
ftr-332	4232	62	that	that	SCONJ
ftr-332	4232	63	the	the	DET
ftr-332	4232	64	record	record	NOUN
ftr-332	4232	65	suggested	suggest	VERB
ftr-332	4232	66	that	that	SCONJ
ftr-332	4232	67	the	the	DET
ftr-332	4232	68	taxpayer	taxpayer	NOUN
ftr-332	4232	69	was	be	AUX
ftr-332	4232	70	hired	hire	VERB
ftr-332	4232	71	for	for	ADP
ftr-332	4232	72	individual	individual	ADJ
ftr-332	4232	73	jobs	job	NOUN
ftr-332	4232	74	thereby	thereby	ADV
ftr-332	4232	75	being	be	AUX
ftr-332	4232	76	asked	ask	VERB
ftr-332	4232	77	to	to	PART
ftr-332	4232	78	perform	perform	VERB
ftr-332	4232	79	discrete	discrete	ADJ
ftr-332	4232	80	tasks	task	NOUN
ftr-332	4232	81	under	under	ADP
ftr-332	4232	82	varying	vary	VERB
ftr-332	4232	83	392	392	NUM
ftr-332	4232	84	florida	florida	PROPN
ftr-332	4232	85	tax	tax	NOUN
ftr-332	4232	86	review	review	NOUN
ftr-332	4232	87	[	[	X
ftr-332	4232	88	vol	vol	NOUN
ftr-332	4232	89	.	.	PUNCT
ftr-332	4233	1	12:5	12:5	NUM
ftr-332	4233	2	payment	payment	NOUN
ftr-332	4233	3	terms	term	NOUN
ftr-332	4233	4	.	.	PUNCT
ftr-332	4234	1	the	the	DET
ftr-332	4234	2	court	court	NOUN
ftr-332	4234	3	further	far	ADV
ftr-332	4234	4	cited	cite	VERB
ftr-332	4234	5	that	that	DET
ftr-332	4234	6	fact	fact	NOUN
ftr-332	4234	7	that	that	SCONJ
ftr-332	4234	8	teaching	teach	VERB
ftr-332	4234	9	police	police	NOUN
ftr-332	4234	10	training	training	NOUN
ftr-332	4234	11	courses	course	NOUN
ftr-332	4234	12	was	be	AUX
ftr-332	4234	13	not	not	PART
ftr-332	4234	14	part	part	NOUN
ftr-332	4234	15	of	of	ADP
ftr-332	4234	16	temple‘s	temple‘s	PROPN
ftr-332	4234	17	regular	regular	ADJ
ftr-332	4234	18	business	business	NOUN
ftr-332	4234	19	of	of	ADP
ftr-332	4234	20	teaching	teach	VERB
ftr-332	4234	21	for	for	ADP
ftr-332	4234	22	-	-	PUNCT
ftr-332	4234	23	credit	credit	NOUN
ftr-332	4234	24	courses	course	NOUN
ftr-332	4234	25	to	to	PART
ftr-332	4234	26	regularly	regularly	ADV
ftr-332	4234	27	enrolled	enrol	VERB
ftr-332	4234	28	students	student	NOUN
ftr-332	4234	29	.	.	PUNCT
ftr-332	4235	1	the	the	DET
ftr-332	4235	2	remaining	remain	VERB
ftr-332	4235	3	factors	factor	NOUN
ftr-332	4235	4	considered	consider	VERB
ftr-332	4235	5	by	by	ADP
ftr-332	4235	6	the	the	DET
ftr-332	4235	7	court	court	NOUN
ftr-332	4235	8	included	include	VERB
ftr-332	4235	9	that	that	SCONJ
ftr-332	4235	10	the	the	DET
ftr-332	4235	11	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	4235	12	relationship	relationship	NOUN
ftr-332	4235	13	with	with	ADP
ftr-332	4235	14	temple	temple	NOUN
ftr-332	4235	15	fluctuated	fluctuate	VERB
ftr-332	4235	16	over	over	ADP
ftr-332	4235	17	time	time	NOUN
ftr-332	4235	18	rather	rather	ADV
ftr-332	4235	19	than	than	ADP
ftr-332	4235	20	constituting	constitute	VERB
ftr-332	4235	21	a	a	DET
ftr-332	4235	22	permanent	permanent	ADJ
ftr-332	4235	23	position	position	NOUN
ftr-332	4235	24	,	,	PUNCT
ftr-332	4235	25	the	the	DET
ftr-332	4235	26	taxpayer	taxpayer	NOUN
ftr-332	4235	27	was	be	AUX
ftr-332	4235	28	paid	pay	VERB
ftr-332	4235	29	an	an	DET
ftr-332	4235	30	hourly	hourly	ADJ
ftr-332	4235	31	wage	wage	NOUN
ftr-332	4235	32	for	for	ADP
ftr-332	4235	33	teaching	teaching	NOUN
ftr-332	4235	34	but	but	CCONJ
ftr-332	4235	35	a	a	DET
ftr-332	4235	36	flat	flat	ADJ
ftr-332	4235	37	fee	fee	NOUN
ftr-332	4235	38	for	for	ADP
ftr-332	4235	39	writing	write	VERB
ftr-332	4235	40	curricula	curricula	NOUN
ftr-332	4235	41	suggesting	suggest	VERB
ftr-332	4235	42	both	both	CCONJ
ftr-332	4235	43	an	an	DET
ftr-332	4235	44	employee	employee	NOUN
ftr-332	4235	45	relationship	relationship	NOUN
ftr-332	4235	46	and	and	CCONJ
ftr-332	4235	47	an	an	DET
ftr-332	4235	48	independent	independent	ADJ
ftr-332	4235	49	contractor	contractor	NOUN
ftr-332	4235	50	relationship	relationship	NOUN
ftr-332	4235	51	,	,	PUNCT
ftr-332	4235	52	that	that	PRON
ftr-332	4235	53	temple	temple	NOUN
ftr-332	4235	54	treated	treat	VERB
ftr-332	4235	55	the	the	DET
ftr-332	4235	56	taxpayer	taxpayer	NOUN
ftr-332	4235	57	as	as	ADP
ftr-332	4235	58	an	an	DET
ftr-332	4235	59	employee	employee	NOUN
ftr-332	4235	60	for	for	ADP
ftr-332	4235	61	reporting	report	VERB
ftr-332	4235	62	purposes	purpose	NOUN
ftr-332	4235	63	,	,	PUNCT
ftr-332	4235	64	but	but	CCONJ
ftr-332	4235	65	provided	provide	VERB
ftr-332	4235	66	no	no	DET
ftr-332	4235	67	employment	employment	NOUN
ftr-332	4235	68	benefits	benefit	NOUN
ftr-332	4235	69	.	.	PUNCT
ftr-332	4236	1	considering	consider	VERB
ftr-332	4236	2	all	all	PRON
ftr-332	4236	3	of	of	ADP
ftr-332	4236	4	the	the	DET
ftr-332	4236	5	factors	factor	NOUN
ftr-332	4236	6	,	,	PUNCT
ftr-332	4236	7	the	the	DET
ftr-332	4236	8	court	court	NOUN
ftr-332	4236	9	found	find	VERB
ftr-332	4236	10	the	the	DET
ftr-332	4236	11	taxpayer	taxpayer	NOUN
ftr-332	4236	12	was	be	AUX
ftr-332	4236	13	an	an	DET
ftr-332	4236	14	independent	independent	ADJ
ftr-332	4236	15	contractor	contractor	NOUN
ftr-332	4236	16	.	.	PUNCT
ftr-332	4237	1	the	the	DET
ftr-332	4237	2	court	court	NOUN
ftr-332	4237	3	also	also	ADV
ftr-332	4237	4	denied	deny	VERB
ftr-332	4237	5	multiple	multiple	ADJ
ftr-332	4237	6	deductions	deduction	NOUN
ftr-332	4237	7	claimed	claim	VERB
ftr-332	4237	8	by	by	ADP
ftr-332	4237	9	both	both	CCONJ
ftr-332	4237	10	the	the	DET
ftr-332	4237	11	taxpayer	taxpayer	NOUN
ftr-332	4237	12	and	and	CCONJ
ftr-332	4237	13	the	the	DET
ftr-332	4237	14	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	4237	15	spouse	spouse	NOUN
ftr-332	4237	16	on	on	ADP
ftr-332	4237	17	schedules	schedule	NOUN
ftr-332	4237	18	c	c	PROPN
ftr-332	4237	19	and	and	CCONJ
ftr-332	4237	20	a	a	PRON
ftr-332	4237	21	for	for	ADP
ftr-332	4237	22	lack	lack	NOUN
ftr-332	4237	23	of	of	ADP
ftr-332	4237	24	substantiation	substantiation	NOUN
ftr-332	4237	25	and	and	CCONJ
ftr-332	4237	26	imposed	impose	VERB
ftr-332	4237	27	§	§	PROPN
ftr-332	4237	28	6662	6662	NUM
ftr-332	4237	29	penalties	penalty	NOUN
ftr-332	4237	30	.	.	PUNCT
ftr-332	4238	1	7	7	X
ftr-332	4238	2	.	.	X
ftr-332	4238	3	litigious	litigious	ADJ
ftr-332	4238	4	attorney	attorney	NOUN
ftr-332	4238	5	liable	liable	ADJ
ftr-332	4238	6	for	for	ADP
ftr-332	4238	7	employment	employment	NOUN
ftr-332	4238	8	taxes	taxis	NOUN
ftr-332	4238	9	,	,	PUNCT
ftr-332	4238	10	no	no	ADV
ftr-332	4238	11	matter	matter	ADV
ftr-332	4238	12	how	how	SCONJ
ftr-332	4238	13	many	many	ADJ
ftr-332	4238	14	courts	court	NOUN
ftr-332	4238	15	he	he	PRON
ftr-332	4238	16	tries	try	VERB
ftr-332	4238	17	.	.	PUNCT
ftr-332	4239	1	western	western	ADJ
ftr-332	4239	2	management	management	PROPN
ftr-332	4239	3	,	,	PUNCT
ftr-332	4239	4	inc	inc	PROPN
ftr-332	4239	5	.	.	PROPN
ftr-332	4240	1	v.	v.	PROPN
ftr-332	4240	2	united	united	PROPN
ftr-332	4240	3	states	states	PROPN
ftr-332	4240	4	,	,	PUNCT
ftr-332	4240	5	101	101	NUM
ftr-332	4240	6	fed	fed	PROPN
ftr-332	4240	7	.	.	PUNCT
ftr-332	4241	1	cl	cl	NOUN
ftr-332	4241	2	.	.	PUNCT
ftr-332	4242	1	105	105	NUM
ftr-332	4242	2	(	(	PUNCT
ftr-332	4242	3	9/9/11	9/9/11	NUM
ftr-332	4242	4	)	)	PUNCT
ftr-332	4242	5	.	.	PUNCT
ftr-332	4243	1	attorney	attorney	NOUN
ftr-332	4243	2	kovacevich	kovacevich	PROPN
ftr-332	4243	3	practiced	practice	VERB
ftr-332	4243	4	through	through	ADP
ftr-332	4243	5	his	his	PRON
ftr-332	4243	6	wholly	wholly	ADV
ftr-332	4243	7	owned	own	VERB
ftr-332	4243	8	and	and	CCONJ
ftr-332	4243	9	operated	operate	VERB
ftr-332	4243	10	corporation	corporation	NOUN
ftr-332	4243	11	as	as	ADP
ftr-332	4243	12	an	an	DET
ftr-332	4243	13	independent	independent	ADJ
ftr-332	4243	14	contractor	contractor	NOUN
ftr-332	4243	15	.	.	PUNCT
ftr-332	4244	1	taxpayer	taxpayer	NOUN
ftr-332	4244	2	withdrew	withdraw	VERB
ftr-332	4244	3	funds	fund	NOUN
ftr-332	4244	4	from	from	ADP
ftr-332	4244	5	the	the	DET
ftr-332	4244	6	corporation	corporation	NOUN
ftr-332	4244	7	as	as	SCONJ
ftr-332	4244	8	needed	need	VERB
ftr-332	4244	9	.	.	PUNCT
ftr-332	4245	1	in	in	ADP
ftr-332	4245	2	addition	addition	NOUN
ftr-332	4245	3	the	the	DET
ftr-332	4245	4	corporation	corporation	NOUN
ftr-332	4245	5	paid	pay	VERB
ftr-332	4245	6	multiple	multiple	ADJ
ftr-332	4245	7	personal	personal	ADJ
ftr-332	4245	8	expenses	expense	NOUN
ftr-332	4245	9	for	for	ADP
ftr-332	4245	10	the	the	DET
ftr-332	4245	11	taxpayer	taxpayer	NOUN
ftr-332	4245	12	and	and	CCONJ
ftr-332	4245	13	his	his	PRON
ftr-332	4245	14	wife	wife	NOUN
ftr-332	4245	15	.	.	PUNCT
ftr-332	4246	1	on	on	ADP
ftr-332	4246	2	instructions	instruction	NOUN
ftr-332	4246	3	from	from	ADP
ftr-332	4246	4	the	the	DET
ftr-332	4246	5	taxpayer	taxpayer	NOUN
ftr-332	4246	6	,	,	PUNCT
ftr-332	4246	7	the	the	DET
ftr-332	4246	8	corporation‘s	corporation‘s	PROPN
ftr-332	4246	9	accountant	accountant	NOUN
ftr-332	4246	10	treated	treat	VERB
ftr-332	4246	11	disbursements	disbursement	NOUN
ftr-332	4246	12	to	to	ADP
ftr-332	4246	13	the	the	DET
ftr-332	4246	14	taxpayer	taxpayer	NOUN
ftr-332	4246	15	as	as	ADP
ftr-332	4246	16	loans	loan	NOUN
ftr-332	4246	17	and	and	CCONJ
ftr-332	4246	18	did	do	AUX
ftr-332	4246	19	not	not	PART
ftr-332	4246	20	file	file	VERB
ftr-332	4246	21	forms	form	NOUN
ftr-332	4246	22	1099	1099	NUM
ftr-332	4246	23	for	for	ADP
ftr-332	4246	24	any	any	PRON
ftr-332	4246	25	of	of	ADP
ftr-332	4246	26	the	the	DET
ftr-332	4246	27	payments	payment	NOUN
ftr-332	4246	28	.	.	PUNCT
ftr-332	4247	1	in	in	ADP
ftr-332	4247	2	a	a	DET
ftr-332	4247	3	2003	2003	NUM
ftr-332	4247	4	decision	decision	NOUN
ftr-332	4247	5	(	(	PUNCT
ftr-332	4247	6	t.c	t.c	PROPN
ftr-332	4247	7	.	.	PROPN
ftr-332	4247	8	memo	memo	NOUN
ftr-332	4247	9	.	.	PUNCT
ftr-332	4247	10	2003	2003	NUM
ftr-332	4247	11	-	-	SYM
ftr-332	4247	12	162	162	NUM
ftr-332	4247	13	,	,	PUNCT
ftr-332	4247	14	aff’d	aff’d	NUM
ftr-332	4247	15	,	,	PUNCT
ftr-332	4247	16	176	176	NUM
ftr-332	4247	17	fed	fed	PROPN
ftr-332	4247	18	.	.	PUNCT
ftr-332	4248	1	appx	appx	PROPN
ftr-332	4248	2	.	.	PROPN
ftr-332	4249	1	778	778	NUM
ftr-332	4249	2	(	(	PUNCT
ftr-332	4249	3	9th	9th	ADJ
ftr-332	4249	4	cir	cir	NOUN
ftr-332	4249	5	.	.	PUNCT
ftr-332	4249	6	2006	2006	NUM
ftr-332	4249	7	)	)	PUNCT
ftr-332	4249	8	)	)	PUNCT
ftr-332	4250	1	the	the	DET
ftr-332	4250	2	tax	tax	NOUN
ftr-332	4250	3	court	court	NOUN
ftr-332	4250	4	held	hold	VERB
ftr-332	4250	5	that	that	SCONJ
ftr-332	4250	6	kovacevich	kovacevich	PROPN
ftr-332	4250	7	was	be	AUX
ftr-332	4250	8	an	an	DET
ftr-332	4250	9	employee	employee	NOUN
ftr-332	4250	10	and	and	CCONJ
ftr-332	4250	11	the	the	DET
ftr-332	4250	12	corporation	corporation	NOUN
ftr-332	4250	13	was	be	AUX
ftr-332	4250	14	liable	liable	ADJ
ftr-332	4250	15	for	for	ADP
ftr-332	4250	16	employment	employment	NOUN
ftr-332	4250	17	taxes	taxis	NOUN
ftr-332	4250	18	,	,	PUNCT
ftr-332	4250	19	plus	plus	CCONJ
ftr-332	4250	20	§	§	PROPN
ftr-332	4250	21	6662	6662	NUM
ftr-332	4250	22	penalties	penalty	NOUN
ftr-332	4250	23	for	for	ADP
ftr-332	4250	24	the	the	DET
ftr-332	4250	25	1994	1994	NUM
ftr-332	4250	26	and	and	CCONJ
ftr-332	4250	27	1995	1995	NUM
ftr-332	4250	28	tax	tax	NOUN
ftr-332	4250	29	years	year	NOUN
ftr-332	4250	30	.	.	PUNCT
ftr-332	4251	1	the	the	DET
ftr-332	4251	2	irs	irs	PROPN
ftr-332	4251	3	subsequently	subsequently	ADV
ftr-332	4251	4	prevailed	prevail	VERB
ftr-332	4251	5	against	against	ADP
ftr-332	4251	6	the	the	DET
ftr-332	4251	7	taxpayer	taxpayer	NOUN
ftr-332	4251	8	in	in	ADP
ftr-332	4251	9	a	a	DET
ftr-332	4251	10	collection	collection	NOUN
ftr-332	4251	11	action	action	NOUN
ftr-332	4251	12	in	in	ADP
ftr-332	4251	13	which	which	PRON
ftr-332	4251	14	the	the	DET
ftr-332	4251	15	taxpayer	taxpayer	NOUN
ftr-332	4251	16	asserted	assert	VERB
ftr-332	4251	17	that	that	SCONJ
ftr-332	4251	18	checks	check	NOUN
ftr-332	4251	19	credited	credit	VERB
ftr-332	4251	20	against	against	ADP
ftr-332	4251	21	previous	previous	ADJ
ftr-332	4251	22	employment	employment	NOUN
ftr-332	4251	23	tax	tax	NOUN
ftr-332	4251	24	liabilities	liability	NOUN
ftr-332	4251	25	(	(	PUNCT
ftr-332	4251	26	also	also	ADV
ftr-332	4251	27	litigated	litigate	VERB
ftr-332	4251	28	in	in	ADP
ftr-332	4251	29	the	the	DET
ftr-332	4251	30	court	court	NOUN
ftr-332	4251	31	of	of	ADP
ftr-332	4251	32	federal	federal	ADJ
ftr-332	4251	33	claims	claim	NOUN
ftr-332	4251	34	)	)	PUNCT
ftr-332	4251	35	should	should	AUX
ftr-332	4251	36	be	be	AUX
ftr-332	4251	37	applied	apply	VERB
ftr-332	4251	38	to	to	ADP
ftr-332	4251	39	the	the	DET
ftr-332	4251	40	1994	1994	NUM
ftr-332	4251	41	and	and	CCONJ
ftr-332	4251	42	1995	1995	NUM
ftr-332	4251	43	deficiencies	deficiency	NOUN
ftr-332	4251	44	.	.	PUNCT
ftr-332	4252	1	(	(	PUNCT
ftr-332	4252	2	t.c	t.c	PROPN
ftr-332	4252	3	.	.	PROPN
ftr-332	4252	4	memo	memo	NOUN
ftr-332	4252	5	.	.	PUNCT
ftr-332	4253	1	2009	2009	NUM
ftr-332	4253	2	-	-	SYM
ftr-332	4253	3	160	160	NUM
ftr-332	4253	4	.	.	PUNCT
ftr-332	4253	5	)	)	PUNCT
ftr-332	4253	6	kovacevich	kovacevich	NOUN
ftr-332	4253	7	and	and	CCONJ
ftr-332	4253	8	the	the	DET
ftr-332	4253	9	corporation	corporation	NOUN
ftr-332	4253	10	filed	file	VERB
ftr-332	4253	11	a	a	DET
ftr-332	4253	12	claim	claim	NOUN
ftr-332	4253	13	for	for	ADP
ftr-332	4253	14	refund	refund	NOUN
ftr-332	4253	15	of	of	ADP
ftr-332	4253	16	payments	payment	NOUN
ftr-332	4253	17	made	make	VERB
ftr-332	4253	18	by	by	ADP
ftr-332	4253	19	kovacevich	kovacevich	NOUN
ftr-332	4253	20	on	on	ADP
ftr-332	4253	21	the	the	DET
ftr-332	4253	22	corporation‘s	corporation‘s	PROPN
ftr-332	4253	23	employment	employment	NOUN
ftr-332	4253	24	tax	tax	NOUN
ftr-332	4253	25	liabilities	liability	NOUN
ftr-332	4253	26	.	.	PUNCT
ftr-332	4254	1	the	the	DET
ftr-332	4254	2	court	court	NOUN
ftr-332	4254	3	granted	grant	VERB
ftr-332	4254	4	summary	summary	NOUN
ftr-332	4254	5	judgment	judgment	NOUN
ftr-332	4254	6	for	for	ADP
ftr-332	4254	7	the	the	DET
ftr-332	4254	8	irs	irs	PROPN
ftr-332	4254	9	,	,	PUNCT
ftr-332	4254	10	holding	hold	VERB
ftr-332	4254	11	that	that	SCONJ
ftr-332	4254	12	the	the	DET
ftr-332	4254	13	taxpayer	taxpayer	NOUN
ftr-332	4254	14	could	could	AUX
ftr-332	4254	15	not	not	PART
ftr-332	4254	16	re	re	VERB
ftr-332	4254	17	-	-	VERB
ftr-332	4254	18	litigate	litigate	VERB
ftr-332	4254	19	the	the	DET
ftr-332	4254	20	prior	prior	ADJ
ftr-332	4254	21	tax	tax	NOUN
ftr-332	4254	22	court	court	NOUN
ftr-332	4254	23	holdings	holding	NOUN
ftr-332	4254	24	that	that	PRON
ftr-332	4254	25	the	the	DET
ftr-332	4254	26	taxpayer	taxpayer	NOUN
ftr-332	4254	27	was	be	AUX
ftr-332	4254	28	an	an	DET
ftr-332	4254	29	employee	employee	NOUN
ftr-332	4254	30	of	of	ADP
ftr-332	4254	31	the	the	DET
ftr-332	4254	32	corporation	corporation	NOUN
ftr-332	4254	33	.	.	PUNCT
ftr-332	4255	1	in	in	ADP
ftr-332	4255	2	addition	addition	NOUN
ftr-332	4255	3	,	,	PUNCT
ftr-332	4255	4	the	the	DET
ftr-332	4255	5	court	court	NOUN
ftr-332	4255	6	granted	grant	VERB
ftr-332	4255	7	summary	summary	NOUN
ftr-332	4255	8	judgment	judgment	NOUN
ftr-332	4255	9	to	to	ADP
ftr-332	4255	10	the	the	DET
ftr-332	4255	11	government	government	NOUN
ftr-332	4255	12	,	,	PUNCT
ftr-332	4255	13	holding	hold	VERB
ftr-332	4255	14	that	that	SCONJ
ftr-332	4255	15	kovacevich	kovacevich	PROPN
ftr-332	4255	16	was	be	AUX
ftr-332	4255	17	personally	personally	ADV
ftr-332	4255	18	liable	liable	ADJ
ftr-332	4255	19	for	for	ADP
ftr-332	4255	20	the	the	DET
ftr-332	4255	21	corporation‘s	corporation‘s	PROPN
ftr-332	4255	22	employment	employment	NOUN
ftr-332	4255	23	taxes	taxis	NOUN
ftr-332	4255	24	,	,	PUNCT
ftr-332	4255	25	plus	plus	CCONJ
ftr-332	4255	26	penalties	penalty	NOUN
ftr-332	4255	27	and	and	CCONJ
ftr-332	4255	28	interest	interest	NOUN
ftr-332	4255	29	because	because	SCONJ
ftr-332	4255	30	the	the	DET
ftr-332	4255	31	taxpayer	taxpayer	NOUN
ftr-332	4255	32	operated	operate	VERB
ftr-332	4255	33	the	the	DET
ftr-332	4255	34	corporation	corporation	NOUN
ftr-332	4255	35	as	as	ADP
ftr-332	4255	36	his	his	PRON
ftr-332	4255	37	alter	alter	NOUN
ftr-332	4255	38	-	-	PUNCT
ftr-332	4255	39	ego	ego	NOUN
ftr-332	4255	40	.	.	PUNCT
ftr-332	4256	1	finally	finally	ADV
ftr-332	4256	2	,	,	PUNCT
ftr-332	4256	3	the	the	DET
ftr-332	4256	4	court	court	NOUN
ftr-332	4256	5	held	hold	VERB
ftr-332	4256	6	that	that	SCONJ
ftr-332	4256	7	the	the	DET
ftr-332	4256	8	taxpayer‘s	taxpayer‘s	PROPN
ftr-332	4256	9	wife	wife	NOUN
ftr-332	4256	10	was	be	AUX
ftr-332	4256	11	also	also	ADV
ftr-332	4256	12	liable	liable	ADJ
ftr-332	4256	13	for	for	ADP
ftr-332	4256	14	the	the	DET
ftr-332	4256	15	taxes	taxis	NOUN
ftr-332	4256	16	and	and	CCONJ
ftr-332	4256	17	penalties	penalty	NOUN
ftr-332	4256	18	under	under	ADP
ftr-332	4256	19	washington	washington	PROPN
ftr-332	4256	20	community	community	NOUN
ftr-332	4256	21	property	property	NOUN
ftr-332	4256	22	law	law	NOUN
ftr-332	4256	23	.	.	PUNCT
ftr-332	4257	1	there	there	PRON
ftr-332	4257	2	is	be	VERB
ftr-332	4257	3	a	a	DET
ftr-332	4257	4	moral	moral	ADJ
ftr-332	4257	5	here	here	ADV
ftr-332	4257	6	.	.	PUNCT
ftr-332	4258	1	8	8	X
ftr-332	4258	2	.	.	PUNCT
ftr-332	4258	3	voluntarily	voluntarily	ADV
ftr-332	4258	4	reclassify	reclassify	VERB
ftr-332	4258	5	workers	worker	NOUN
ftr-332	4258	6	and	and	CCONJ
ftr-332	4258	7	pay	pay	VERB
ftr-332	4258	8	less	less	ADJ
ftr-332	4258	9	tax	tax	NOUN
ftr-332	4258	10	for	for	ADP
ftr-332	4258	11	last	last	ADJ
ftr-332	4258	12	year	year	NOUN
ftr-332	4258	13	.	.	PUNCT
ftr-332	4259	1	ann	ann	PROPN
ftr-332	4259	2	.	.	PUNCT
ftr-332	4260	1	2011	2011	NUM
ftr-332	4260	2	-	-	SYM
ftr-332	4260	3	64	64	NUM
ftr-332	4260	4	,	,	PUNCT
ftr-332	4260	5	2011	2011	NUM
ftr-332	4260	6	-	-	SYM
ftr-332	4260	7	41	41	NUM
ftr-332	4260	8	i.r.b	i.r.b	NOUN
ftr-332	4260	9	.	.	PUNCT
ftr-332	4261	1	503	503	NUM
ftr-332	4261	2	(	(	PUNCT
ftr-332	4261	3	9/21/11	9/21/11	NUM
ftr-332	4261	4	)	)	PUNCT
ftr-332	4261	5	.	.	PUNCT
ftr-332	4262	1	the	the	DET
ftr-332	4262	2	irs	irs	PROPN
ftr-332	4262	3	announced	announce	VERB
ftr-332	4262	4	a	a	DET
ftr-332	4262	5	voluntary	voluntary	ADJ
ftr-332	4262	6	classification	classification	NOUN
ftr-332	4262	7	settlement	settlement	NOUN
ftr-332	4262	8	program	program	NOUN
ftr-332	4262	9	that	that	PRON
ftr-332	4262	10	permits	permit	VERB
ftr-332	4262	11	2012	2012	NUM
ftr-332	4262	12	]	]	PUNCT
ftr-332	4262	13	recent	recent	ADJ
ftr-332	4262	14	developments	development	NOUN
ftr-332	4262	15	in	in	ADP
ftr-332	4262	16	federal	federal	ADJ
ftr-332	4262	17	income	income	NOUN
ftr-332	4262	18	taxation	taxation	NOUN
ftr-332	4262	19	393	393	NUM
ftr-332	4262	20	accepted	accept	VERB
ftr-332	4262	21	applicants	applicant	NOUN
ftr-332	4262	22	to	to	PART
ftr-332	4262	23	agree	agree	VERB
ftr-332	4262	24	to	to	PART
ftr-332	4262	25	re	re	VERB
ftr-332	4262	26	-	-	VERB
ftr-332	4262	27	classify	classify	VERB
ftr-332	4262	28	independent	independent	ADJ
ftr-332	4262	29	contractors	contractor	NOUN
ftr-332	4262	30	as	as	ADP
ftr-332	4262	31	employees	employee	NOUN
ftr-332	4262	32	and	and	CCONJ
ftr-332	4262	33	pay	pay	VERB
ftr-332	4262	34	reduced	reduce	VERB
ftr-332	4262	35	taxes	taxis	NOUN
ftr-332	4262	36	for	for	ADP
ftr-332	4262	37	the	the	DET
ftr-332	4262	38	prior	prior	ADJ
ftr-332	4262	39	year	year	NOUN
ftr-332	4262	40	.	.	PUNCT
ftr-332	4263	1	the	the	DET
ftr-332	4263	2	program	program	NOUN
ftr-332	4263	3	augments	augment	VERB
ftr-332	4263	4	the	the	DET
ftr-332	4263	5	existing	exist	VERB
ftr-332	4263	6	classification	classification	NOUN
ftr-332	4263	7	settlement	settlement	NOUN
ftr-332	4263	8	program	program	NOUN
ftr-332	4263	9	that	that	PRON
ftr-332	4263	10	allows	allow	VERB
ftr-332	4263	11	eligible	eligible	ADJ
ftr-332	4263	12	taxpayers	taxpayer	NOUN
ftr-332	4263	13	under	under	ADP
ftr-332	4263	14	examination	examination	NOUN
ftr-332	4263	15	for	for	ADP
ftr-332	4263	16	worker	worker	NOUN
ftr-332	4263	17	classification	classification	NOUN
ftr-332	4263	18	issues	issue	NOUN
ftr-332	4263	19	.	.	PUNCT
ftr-332	4264	1	the	the	DET
ftr-332	4264	2	program	program	NOUN
ftr-332	4264	3	is	be	AUX
ftr-332	4264	4	available	available	ADJ
ftr-332	4264	5	to	to	ADP
ftr-332	4264	6	taxpayers	taxpayer	NOUN
ftr-332	4264	7	that	that	PRON
ftr-332	4264	8	currently	currently	ADV
ftr-332	4264	9	and	and	CCONJ
ftr-332	4264	10	consistently	consistently	ADV
ftr-332	4264	11	classify	classify	VERB
ftr-332	4264	12	workers	worker	NOUN
ftr-332	4264	13	as	as	ADP
ftr-332	4264	14	nonemployees	nonemployee	NOUN
ftr-332	4264	15	and	and	CCONJ
ftr-332	4264	16	who	who	PRON
ftr-332	4264	17	filed	file	VERB
ftr-332	4264	18	all	all	DET
ftr-332	4264	19	required	require	VERB
ftr-332	4264	20	forms	form	NOUN
ftr-332	4264	21	1099	1099	NUM
ftr-332	4264	22	for	for	ADP
ftr-332	4264	23	the	the	DET
ftr-332	4264	24	previous	previous	ADJ
ftr-332	4264	25	three	three	NUM
ftr-332	4264	26	years	year	NOUN
ftr-332	4264	27	.	.	PUNCT
ftr-332	4265	1	the	the	DET
ftr-332	4265	2	program	program	NOUN
ftr-332	4265	3	is	be	AUX
ftr-332	4265	4	not	not	PART
ftr-332	4265	5	available	available	ADJ
ftr-332	4265	6	to	to	ADP
ftr-332	4265	7	taxpayers	taxpayer	NOUN
ftr-332	4265	8	currently	currently	ADV
ftr-332	4265	9	under	under	ADP
ftr-332	4265	10	audit	audit	NOUN
ftr-332	4265	11	for	for	ADP
ftr-332	4265	12	worker	worker	NOUN
ftr-332	4265	13	classification	classification	NOUN
ftr-332	4265	14	issues	issue	NOUN
ftr-332	4265	15	.	.	PUNCT
ftr-332	4266	1	a	a	DET
ftr-332	4266	2	taxpayer	taxpayer	NOUN
ftr-332	4266	3	accepted	accept	VERB
ftr-332	4266	4	in	in	ADP
ftr-332	4266	5	to	to	ADP
ftr-332	4266	6	the	the	DET
ftr-332	4266	7	program	program	NOUN
ftr-332	4266	8	who	who	PRON
ftr-332	4266	9	agrees	agree	VERB
ftr-332	4266	10	to	to	PART
ftr-332	4266	11	prospectively	prospectively	ADV
ftr-332	4266	12	treat	treat	VERB
ftr-332	4266	13	workers	worker	NOUN
ftr-332	4266	14	as	as	SCONJ
ftr-332	4266	15	employees	employee	NOUN
ftr-332	4266	16	for	for	ADP
ftr-332	4266	17	future	future	ADJ
ftr-332	4266	18	tax	tax	NOUN
ftr-332	4266	19	periods	period	NOUN
ftr-332	4266	20	will	will	AUX
ftr-332	4266	21	be	be	AUX
ftr-332	4266	22	able	able	ADJ
ftr-332	4266	23	to	to	PART
ftr-332	4266	24	pay	pay	VERB
ftr-332	4266	25	10	10	NUM
ftr-332	4266	26	percent	percent	NOUN
ftr-332	4266	27	of	of	ADP
ftr-332	4266	28	the	the	DET
ftr-332	4266	29	employment	employment	NOUN
ftr-332	4266	30	tax	tax	NOUN
ftr-332	4266	31	liability	liability	NOUN
ftr-332	4266	32	that	that	PRON
ftr-332	4266	33	might	might	AUX
ftr-332	4266	34	have	have	AUX
ftr-332	4266	35	been	be	AUX
ftr-332	4266	36	due	due	ADJ
ftr-332	4266	37	on	on	ADP
ftr-332	4266	38	compensation	compensation	NOUN
ftr-332	4266	39	paid	pay	VERB
ftr-332	4266	40	to	to	ADP
ftr-332	4266	41	workers	worker	NOUN
ftr-332	4266	42	in	in	ADP
ftr-332	4266	43	the	the	DET
ftr-332	4266	44	most	most	ADV
ftr-332	4266	45	recent	recent	ADJ
ftr-332	4266	46	taxable	taxable	ADJ
ftr-332	4266	47	year	year	NOUN
ftr-332	4266	48	and	and	CCONJ
ftr-332	4266	49	will	will	AUX
ftr-332	4266	50	not	not	PART
ftr-332	4266	51	be	be	AUX
ftr-332	4266	52	subject	subject	ADJ
ftr-332	4266	53	to	to	ADP
ftr-332	4266	54	penalties	penalty	NOUN
ftr-332	4266	55	or	or	CCONJ
ftr-332	4266	56	interest	interest	NOUN
ftr-332	4266	57	on	on	ADP
ftr-332	4266	58	the	the	DET
ftr-332	4266	59	liability	liability	NOUN
ftr-332	4266	60	.	.	PUNCT
ftr-332	4267	1	the	the	DET
ftr-332	4267	2	taxpayer	taxpayer	NOUN
ftr-332	4267	3	will	will	AUX
ftr-332	4267	4	not	not	PART
ftr-332	4267	5	be	be	AUX
ftr-332	4267	6	subject	subject	ADJ
ftr-332	4267	7	to	to	ADP
ftr-332	4267	8	an	an	DET
ftr-332	4267	9	employer	employer	NOUN
ftr-332	4267	10	tax	tax	NOUN
ftr-332	4267	11	audit	audit	NOUN
ftr-332	4267	12	with	with	ADP
ftr-332	4267	13	respect	respect	NOUN
ftr-332	4267	14	to	to	ADP
ftr-332	4267	15	worker	worker	NOUN
ftr-332	4267	16	classification	classification	NOUN
ftr-332	4267	17	for	for	ADP
ftr-332	4267	18	prior	prior	ADJ
ftr-332	4267	19	years	year	NOUN
ftr-332	4267	20	.	.	PUNCT
ftr-332	4268	1	in	in	ADP
ftr-332	4268	2	addition	addition	NOUN
ftr-332	4268	3	,	,	PUNCT
ftr-332	4268	4	the	the	DET
ftr-332	4268	5	taxpayer	taxpayer	NOUN
ftr-332	4268	6	must	must	AUX
ftr-332	4268	7	agree	agree	VERB
ftr-332	4268	8	to	to	ADP
ftr-332	4268	9	three	three	NUM
ftr-332	4268	10	year	year	NOUN
ftr-332	4268	11	extension	extension	NOUN
ftr-332	4268	12	of	of	ADP
ftr-332	4268	13	the	the	DET
ftr-332	4268	14	statute	statute	NOUN
ftr-332	4268	15	of	of	ADP
ftr-332	4268	16	limitations	limitation	NOUN
ftr-332	4268	17	with	with	ADP
ftr-332	4268	18	respect	respect	NOUN
ftr-332	4268	19	to	to	ADP
ftr-332	4268	20	employment	employment	NOUN
ftr-332	4268	21	taxes	taxis	NOUN
ftr-332	4268	22	for	for	ADP
ftr-332	4268	23	the	the	DET
ftr-332	4268	24	first	first	ADJ
ftr-332	4268	25	,	,	PUNCT
ftr-332	4268	26	second	second	ADJ
ftr-332	4268	27	,	,	PUNCT
ftr-332	4268	28	and	and	CCONJ
ftr-332	4268	29	third	third	ADJ
ftr-332	4268	30	calendar	calendar	NOUN
ftr-332	4268	31	years	year	NOUN
ftr-332	4268	32	beginning	begin	VERB
ftr-332	4268	33	after	after	ADP
ftr-332	4268	34	the	the	DET
ftr-332	4268	35	date	date	NOUN
ftr-332	4268	36	on	on	ADP
ftr-332	4268	37	which	which	PRON
ftr-332	4268	38	the	the	DET
ftr-332	4268	39	taxpayer	taxpayer	NOUN
ftr-332	4268	40	has	have	AUX
ftr-332	4268	41	agreed	agree	VERB
ftr-332	4268	42	under	under	ADP
ftr-332	4268	43	the	the	DET
ftr-332	4268	44	program	program	NOUN
ftr-332	4268	45	to	to	PART
ftr-332	4268	46	treat	treat	VERB
ftr-332	4268	47	workers	worker	NOUN
ftr-332	4268	48	as	as	ADP
ftr-332	4268	49	employees	employee	NOUN
ftr-332	4268	50	.	.	PUNCT
ftr-332	4269	1	the	the	DET
ftr-332	4269	2	voluntary	voluntary	ADJ
ftr-332	4269	3	program	program	NOUN
ftr-332	4269	4	is	be	AUX
ftr-332	4269	5	significantly	significantly	ADV
ftr-332	4269	6	more	more	ADV
ftr-332	4269	7	generous	generous	ADJ
ftr-332	4269	8	than	than	ADP
ftr-332	4269	9	the	the	DET
ftr-332	4269	10	current	current	ADJ
ftr-332	4269	11	classification	classification	NOUN
ftr-332	4269	12	settlement	settlement	NOUN
ftr-332	4269	13	program	program	NOUN
ftr-332	4269	14	.	.	PUNCT
ftr-332	4270	1	9	9	X
ftr-332	4270	2	.	.	NUM
ftr-332	4270	3	disregarded	disregarded	ADJ
ftr-332	4270	4	entities	entity	NOUN
ftr-332	4270	5	are	be	AUX
ftr-332	4270	6	regarded	regard	VERB
ftr-332	4270	7	for	for	ADP
ftr-332	4270	8	employment	employment	NOUN
ftr-332	4270	9	tax	tax	NOUN
ftr-332	4270	10	purposes	purpose	NOUN
ftr-332	4270	11	,	,	PUNCT
ftr-332	4270	12	except	except	SCONJ
ftr-332	4270	13	when	when	SCONJ
ftr-332	4270	14	they	they	PRON
ftr-332	4270	15	are	be	AUX
ftr-332	4270	16	disregarded	disregarded	ADJ
ftr-332	4270	17	.	.	PUNCT
ftr-332	4271	1	t.d	t.d	INTJ
ftr-332	4271	2	.	.	NOUN
ftr-332	4271	3	9554	9554	NUM
ftr-332	4271	4	,	,	PUNCT
ftr-332	4271	5	extending	extend	VERB
ftr-332	4271	6	religious	religious	ADJ
ftr-332	4271	7	and	and	CCONJ
ftr-332	4271	8	family	family	NOUN
ftr-332	4271	9	member	member	NOUN
ftr-332	4271	10	fica	fica	PROPN
ftr-332	4271	11	and	and	CCONJ
ftr-332	4271	12	futa	futa	ADJ
ftr-332	4271	13	exceptions	exception	NOUN
ftr-332	4271	14	to	to	PART
ftr-332	4271	15	disregarded	disregard	VERB
ftr-332	4271	16	entitles	entitle	NOUN
ftr-332	4271	17	,	,	PUNCT
ftr-332	4271	18	76	76	NUM
ftr-332	4271	19	f.r	f.r	NOUN
ftr-332	4271	20	.	.	PROPN
ftr-332	4271	21	67363	67363	NUM
ftr-332	4271	22	(	(	PUNCT
ftr-332	4271	23	11/1/11	11/1/11	NUM
ftr-332	4271	24	)	)	PUNCT
ftr-332	4271	25	.	.	PUNCT
ftr-332	4272	1	several	several	ADJ
ftr-332	4272	2	cases	case	NOUN
ftr-332	4272	3	,	,	PUNCT
ftr-332	4272	4	sustaining	sustain	VERB
ftr-332	4272	5	the	the	DET
ftr-332	4272	6	check	check	NOUN
ftr-332	4272	7	the	the	DET
ftr-332	4272	8	box	box	NOUN
ftr-332	4272	9	regulations	regulation	NOUN
ftr-332	4272	10	under	under	ADP
ftr-332	4272	11	chevron	chevron	NOUN
ftr-332	4272	12	deference	deference	NOUN
ftr-332	4272	13	,	,	PUNCT
ftr-332	4272	14	held	hold	VERB
ftr-332	4272	15	that	that	SCONJ
ftr-332	4272	16	the	the	DET
ftr-332	4272	17	sole	sole	ADJ
ftr-332	4272	18	owner	owner	NOUN
ftr-332	4272	19	of	of	ADP
ftr-332	4272	20	a	a	DET
ftr-332	4272	21	disregarded	disregarded	ADJ
ftr-332	4272	22	entity	entity	NOUN
ftr-332	4272	23	was	be	AUX
ftr-332	4272	24	liable	liable	ADJ
ftr-332	4272	25	for	for	ADP
ftr-332	4272	26	the	the	DET
ftr-332	4272	27	disregarded	disregard	VERB
ftr-332	4272	28	entity‘s	entity‘s	PROPN
ftr-332	4272	29	employment	employment	NOUN
ftr-332	4272	30	taxes	taxis	NOUN
ftr-332	4272	31	.	.	PUNCT
ftr-332	4273	1	see	see	VERB
ftr-332	4273	2	,	,	PUNCT
ftr-332	4273	3	e.g.	e.g.	ADV
ftr-332	4273	4	,	,	PUNCT
ftr-332	4273	5	littriello	littriello	PROPN
ftr-332	4273	6	v.	v.	ADP
ftr-332	4273	7	united	united	PROPN
ftr-332	4273	8	states	states	PROPN
ftr-332	4273	9	,	,	PUNCT
ftr-332	4273	10	484	484	NUM
ftr-332	4273	11	f.3d	f.3d	NUM
ftr-332	4273	12	372	372	NUM
ftr-332	4273	13	(	(	PUNCT
ftr-332	4273	14	6th	6th	ADJ
ftr-332	4273	15	cir	cir	NOUN
ftr-332	4273	16	.	.	PROPN
ftr-332	4273	17	2007	2007	NUM
ftr-332	4273	18	)	)	PUNCT
ftr-332	4273	19	,	,	PUNCT
ftr-332	4273	20	and	and	CCONJ
ftr-332	4273	21	mcnamee	mcnamee	PROPN
ftr-332	4273	22	v.	v.	PROPN
ftr-332	4273	23	dept	dept	PROPN
ftr-332	4273	24	.	.	PROPN
ftr-332	4274	1	of	of	ADP
ftr-332	4274	2	the	the	DET
ftr-332	4274	3	treasury	treasury	NOUN
ftr-332	4274	4	,	,	PUNCT
ftr-332	4274	5	488	488	NUM
ftr-332	4274	6	f.3d	f.3d	NUM
ftr-332	4274	7	100	100	NUM
ftr-332	4274	8	(	(	PUNCT
ftr-332	4274	9	2d	2d	NUM
ftr-332	4274	10	cir	cir	NOUN
ftr-332	4274	11	.	.	PUNCT
ftr-332	4274	12	2007	2007	NUM
ftr-332	4274	13	)	)	PUNCT
ftr-332	4274	14	.	.	PUNCT
ftr-332	4275	1	in	in	ADP
ftr-332	4275	2	the	the	DET
ftr-332	4275	3	face	face	NOUN
ftr-332	4275	4	of	of	ADP
ftr-332	4275	5	these	these	DET
ftr-332	4275	6	litigation	litigation	NOUN
ftr-332	4275	7	successes	success	NOUN
ftr-332	4275	8	,	,	PUNCT
ftr-332	4275	9	treasury	treasury	PROPN
ftr-332	4275	10	adopted	adopt	VERB
ftr-332	4275	11	reg	reg	NOUN
ftr-332	4275	12	.	.	PUNCT
ftr-332	4276	1	§	§	PROPN
ftr-332	4276	2	301.7701	301.7701	NUM
ftr-332	4276	3	-	-	SYM
ftr-332	4276	4	2(c)(2)(iv	2(c)(2)(iv	NUM
ftr-332	4276	5	)	)	PUNCT
ftr-332	4276	6	to	to	PART
ftr-332	4276	7	provide	provide	VERB
ftr-332	4276	8	that	that	SCONJ
ftr-332	4276	9	a	a	DET
ftr-332	4276	10	disregarded	disregarded	ADJ
ftr-332	4276	11	entity	entity	NOUN
ftr-332	4276	12	is	be	AUX
ftr-332	4276	13	treated	treat	VERB
ftr-332	4276	14	as	as	ADP
ftr-332	4276	15	a	a	DET
ftr-332	4276	16	corporation	corporation	NOUN
ftr-332	4276	17	for	for	ADP
ftr-332	4276	18	employment	employment	NOUN
ftr-332	4276	19	tax	tax	NOUN
ftr-332	4276	20	purposes	purpose	NOUN
ftr-332	4276	21	and	and	CCONJ
ftr-332	4276	22	related	related	ADJ
ftr-332	4276	23	reporting	reporting	NOUN
ftr-332	4276	24	requirements	requirement	NOUN
ftr-332	4276	25	,	,	PUNCT
ftr-332	4276	26	thereby	thereby	ADV
ftr-332	4276	27	shifting	shift	VERB
ftr-332	4276	28	the	the	DET
ftr-332	4276	29	liability	liability	NOUN
ftr-332	4276	30	away	away	ADV
ftr-332	4276	31	from	from	ADP
ftr-332	4276	32	the	the	DET
ftr-332	4276	33	owner	owner	NOUN
ftr-332	4276	34	.	.	PUNCT
ftr-332	4277	1	however	however	ADV
ftr-332	4277	2	,	,	PUNCT
ftr-332	4277	3	treating	treat	VERB
ftr-332	4277	4	the	the	DET
ftr-332	4277	5	entity	entity	NOUN
ftr-332	4277	6	as	as	ADP
ftr-332	4277	7	a	a	DET
ftr-332	4277	8	corporate	corporate	ADJ
ftr-332	4277	9	employer	employer	NOUN
ftr-332	4277	10	would	would	AUX
ftr-332	4277	11	eviscerate	eviscerate	VERB
ftr-332	4277	12	provisions	provision	NOUN
ftr-332	4277	13	that	that	PRON
ftr-332	4277	14	exempt	exempt	VERB
ftr-332	4277	15	certain	certain	ADJ
ftr-332	4277	16	employment	employment	NOUN
ftr-332	4277	17	among	among	ADP
ftr-332	4277	18	family	family	NOUN
ftr-332	4277	19	members	member	NOUN
ftr-332	4277	20	and	and	CCONJ
ftr-332	4277	21	employment	employment	NOUN
ftr-332	4277	22	among	among	ADP
ftr-332	4277	23	religious	religious	ADJ
ftr-332	4277	24	persons	person	NOUN
ftr-332	4277	25	who	who	PRON
ftr-332	4277	26	believe	believe	VERB
ftr-332	4277	27	that	that	SCONJ
ftr-332	4277	28	social	social	ADJ
ftr-332	4277	29	security	security	NOUN
ftr-332	4277	30	taxes	taxis	NOUN
ftr-332	4277	31	are	be	AUX
ftr-332	4277	32	contrary	contrary	ADJ
ftr-332	4277	33	to	to	ADP
ftr-332	4277	34	the	the	DET
ftr-332	4277	35	teachings	teaching	NOUN
ftr-332	4277	36	of	of	ADP
ftr-332	4277	37	the	the	DET
ftr-332	4277	38	religion	religion	NOUN
ftr-332	4277	39	or	or	CCONJ
ftr-332	4277	40	sect	sect	NOUN
ftr-332	4277	41	.	.	PUNCT
ftr-332	4278	1	thus	thus	ADV
ftr-332	4278	2	,	,	PUNCT
ftr-332	4278	3	temporary	temporary	ADJ
ftr-332	4278	4	and	and	CCONJ
ftr-332	4278	5	proposed	proposed	ADJ
ftr-332	4278	6	regulations	regulation	NOUN
ftr-332	4278	7	,	,	PUNCT
ftr-332	4278	8	§	§	PROPN
ftr-332	4278	9	§	§	PROPN
ftr-332	4278	10	31.3121(b)(3)-1t(d	31.3121(b)(3)-1t(d	NOUN
ftr-332	4278	11	)	)	PUNCT
ftr-332	4278	12	and	and	CCONJ
ftr-332	4278	13	31.3306(c)(5)-1t(d	31.3306(c)(5)-1t(d	X
ftr-332	4278	14	)	)	PUNCT
ftr-332	4278	15	provide	provide	VERB
ftr-332	4278	16	that	that	SCONJ
ftr-332	4278	17	a	a	DET
ftr-332	4278	18	disregarded	disregarded	ADJ
ftr-332	4278	19	entity	entity	NOUN
ftr-332	4278	20	treated	treat	VERB
ftr-332	4278	21	as	as	ADP
ftr-332	4278	22	a	a	DET
ftr-332	4278	23	corporation	corporation	NOUN
ftr-332	4278	24	for	for	ADP
ftr-332	4278	25	employment	employment	NOUN
ftr-332	4278	26	tax	tax	NOUN
ftr-332	4278	27	purposes	purpose	NOUN
ftr-332	4278	28	will	will	AUX
ftr-332	4278	29	not	not	PART
ftr-332	4278	30	be	be	AUX
ftr-332	4278	31	treated	treat	VERB
ftr-332	4278	32	as	as	ADP
ftr-332	4278	33	a	a	DET
ftr-332	4278	34	corporation	corporation	NOUN
ftr-332	4278	35	for	for	ADP
ftr-332	4278	36	purposes	purpose	NOUN
ftr-332	4278	37	of	of	ADP
ftr-332	4278	38	§	§	NOUN
ftr-332	4278	39	§	§	NOUN
ftr-332	4278	40	3121(b)(3	3121(b)(3	NUM
ftr-332	4278	41	)	)	PUNCT
ftr-332	4278	42	and	and	CCONJ
ftr-332	4278	43	3306(c)(5	3306(c)(5	NUM
ftr-332	4278	44	)	)	PUNCT
ftr-332	4278	45	,	,	PUNCT
ftr-332	4278	46	which	which	PRON
ftr-332	4278	47	provide	provide	VERB
ftr-332	4278	48	an	an	DET
ftr-332	4278	49	exemption	exemption	NOUN
ftr-332	4278	50	from	from	ADP
ftr-332	4278	51	employment	employment	NOUN
ftr-332	4278	52	taxes	taxis	NOUN
ftr-332	4278	53	for	for	ADP
ftr-332	4278	54	certain	certain	ADJ
ftr-332	4278	55	services	service	NOUN
ftr-332	4278	56	performed	perform	VERB
ftr-332	4278	57	by	by	ADP
ftr-332	4278	58	and	and	CCONJ
ftr-332	4278	59	for	for	ADP
ftr-332	4278	60	parents	parent	NOUN
ftr-332	4278	61	,	,	PUNCT
ftr-332	4278	62	children	child	NOUN
ftr-332	4278	63	and	and	CCONJ
ftr-332	4278	64	spouses	spouse	NOUN
ftr-332	4278	65	.	.	PUNCT
ftr-332	4279	1	temporary	temporary	ADJ
ftr-332	4279	2	and	and	CCONJ
ftr-332	4279	3	proposed	propose	VERB
ftr-332	4279	4	regulations	regulation	NOUN
ftr-332	4279	5	§	§	PROPN
ftr-332	4279	6	31.3127	31.3127	NUM
ftr-332	4279	7	-	-	PUNCT
ftr-332	4279	8	1t(c	1t(c	NUM
ftr-332	4279	9	)	)	PUNCT
ftr-332	4279	10	provide	provide	VERB
ftr-332	4279	11	that	that	SCONJ
ftr-332	4279	12	a	a	DET
ftr-332	4279	13	disregarded	disregarded	ADJ
ftr-332	4279	14	entity	entity	NOUN
ftr-332	4279	15	will	will	AUX
ftr-332	4279	16	not	not	PART
ftr-332	4279	17	be	be	AUX
ftr-332	4279	18	treated	treat	VERB
ftr-332	4279	19	as	as	ADP
ftr-332	4279	20	a	a	DET
ftr-332	4279	21	corporation	corporation	NOUN
ftr-332	4279	22	for	for	ADP
ftr-332	4279	23	purposes	purpose	NOUN
ftr-332	4279	24	of	of	ADP
ftr-332	4279	25	§	§	PROPN
ftr-332	4279	26	3127	3127	NUM
ftr-332	4279	27	,	,	PUNCT
ftr-332	4279	28	which	which	PRON
ftr-332	4279	29	provides	provide	VERB
ftr-332	4279	30	an	an	DET
ftr-332	4279	31	exception	exception	NOUN
ftr-332	4279	32	from	from	ADP
ftr-332	4279	33	fica	fica	PROPN
ftr-332	4279	34	taxes	taxis	NOUN
ftr-332	4279	35	where	where	SCONJ
ftr-332	4279	36	both	both	CCONJ
ftr-332	4279	37	the	the	DET
ftr-332	4279	38	employer	employer	NOUN
ftr-332	4279	39	and	and	CCONJ
ftr-332	4279	40	employee	employee	NOUN
ftr-332	4279	41	are	be	AUX
ftr-332	4279	42	members	member	NOUN
ftr-332	4279	43	of	of	ADP
ftr-332	4279	44	a	a	DET
ftr-332	4279	45	religion	religion	NOUN
ftr-332	4279	46	that	that	PRON
ftr-332	4279	47	opposes	oppose	VERB
ftr-332	4279	48	participation	participation	NOUN
ftr-332	4279	49	394	394	NUM
ftr-332	4279	50	florida	florida	PROPN
ftr-332	4279	51	tax	tax	NOUN
ftr-332	4279	52	review	review	NOUN
ftr-332	4280	1	[	[	X
ftr-332	4280	2	vol	vol	NOUN
ftr-332	4280	3	.	.	PUNCT
ftr-332	4281	1	12:5	12:5	NUM
ftr-332	4281	2	in	in	ADP
ftr-332	4281	3	social	social	ADJ
ftr-332	4281	4	security	security	NOUN
ftr-332	4281	5	.	.	PUNCT
ftr-332	4282	1	under	under	ADP
ftr-332	4282	2	each	each	PRON
ftr-332	4282	3	of	of	ADP
ftr-332	4282	4	these	these	DET
ftr-332	4282	5	provisions	provision	NOUN
ftr-332	4282	6	,	,	PUNCT
ftr-332	4282	7	for	for	ADP
ftr-332	4282	8	purposes	purpose	NOUN
ftr-332	4282	9	of	of	ADP
ftr-332	4282	10	applying	apply	VERB
ftr-332	4282	11	the	the	DET
ftr-332	4282	12	exemptions	exemption	NOUN
ftr-332	4282	13	only	only	ADV
ftr-332	4282	14	,	,	PUNCT
ftr-332	4282	15	the	the	DET
ftr-332	4282	16	owner	owner	NOUN
ftr-332	4282	17	of	of	ADP
ftr-332	4282	18	the	the	DET
ftr-332	4282	19	disregarded	disregarded	ADJ
ftr-332	4282	20	entity	entity	NOUN
ftr-332	4282	21	will	will	AUX
ftr-332	4282	22	be	be	AUX
ftr-332	4282	23	treated	treat	VERB
ftr-332	4282	24	as	as	ADP
ftr-332	4282	25	the	the	DET
ftr-332	4282	26	employer	employer	NOUN
ftr-332	4282	27	.	.	PUNCT
ftr-332	4283	1	further	far	ADV
ftr-332	4283	2	,	,	PUNCT
ftr-332	4283	3	temporary	temporary	ADJ
ftr-332	4283	4	and	and	CCONJ
ftr-332	4283	5	proposed	propose	VERB
ftr-332	4283	6	regulation	regulation	NOUN
ftr-332	4283	7	§	§	PROPN
ftr-332	4283	8	301.77012t(c)(2)(iv)(a	301.77012t(c)(2)(iv)(a	NUM
ftr-332	4283	9	)	)	PUNCT
ftr-332	4283	10	is	be	AUX
ftr-332	4283	11	amended	amend	VERB
ftr-332	4283	12	to	to	PART
ftr-332	4283	13	clarify	clarify	VERB
ftr-332	4283	14	that	that	SCONJ
ftr-332	4283	15	that	that	SCONJ
ftr-332	4283	16	the	the	DET
ftr-332	4283	17	owner	owner	NOUN
ftr-332	4283	18	of	of	ADP
ftr-332	4283	19	a	a	DET
ftr-332	4283	20	disregarded	disregarded	ADJ
ftr-332	4283	21	entity	entity	NOUN
ftr-332	4283	22	remains	remain	VERB
ftr-332	4283	23	subject	subject	ADJ
ftr-332	4283	24	to	to	ADP
ftr-332	4283	25	the	the	DET
ftr-332	4283	26	backup	backup	ADJ
ftr-332	4283	27	withholding	withholding	NOUN
ftr-332	4283	28	requirements	requirement	NOUN
ftr-332	4283	29	of	of	ADP
ftr-332	4283	30	§	§	PROPN
ftr-332	4283	31	3406	3406	NUM
ftr-332	4283	32	.	.	PUNCT
ftr-332	4284	1	the	the	DET
ftr-332	4284	2	changes	change	NOUN
ftr-332	4284	3	are	be	AUX
ftr-332	4284	4	effective	effective	ADJ
ftr-332	4284	5	for	for	ADP
ftr-332	4284	6	wages	wage	NOUN
ftr-332	4284	7	paid	pay	VERB
ftr-332	4284	8	after	after	ADP
ftr-332	4284	9	12/31/08	12/31/08	PROPN
ftr-332	4284	10	,	,	PUNCT
ftr-332	4284	11	the	the	DET
ftr-332	4284	12	effective	effective	ADJ
ftr-332	4284	13	date	date	NOUN
ftr-332	4284	14	of	of	ADP
ftr-332	4284	15	reg	reg	NOUN
ftr-332	4284	16	.	.	PUNCT
ftr-332	4285	1	§	§	PROPN
ftr-332	4285	2	301.7701	301.7701	NUM
ftr-332	4285	3	-	-	SYM
ftr-332	4285	4	2(c)(2)(iv	2(c)(2)(iv	NUM
ftr-332	4285	5	)	)	PUNCT
ftr-332	4285	6	.	.	PUNCT
ftr-332	4286	1	10	10	NUM
ftr-332	4286	2	.	.	PUNCT
ftr-332	4287	1	the	the	DET
ftr-332	4287	2	economy	economy	NOUN
ftr-332	4287	3	may	may	AUX
ftr-332	4287	4	be	be	AUX
ftr-332	4287	5	bad	bad	ADJ
ftr-332	4287	6	,	,	PUNCT
ftr-332	4287	7	but	but	CCONJ
ftr-332	4287	8	wages	wage	NOUN
ftr-332	4287	9	are	be	AUX
ftr-332	4287	10	going	go	VERB
ftr-332	4287	11	up	up	ADP
ftr-332	4287	12	.	.	PUNCT
ftr-332	4288	1	social	social	ADJ
ftr-332	4288	2	security	security	NOUN
ftr-332	4288	3	news	news	NOUN
ftr-332	4288	4	release	release	NOUN
ftr-332	4288	5	(	(	PUNCT
ftr-332	4288	6	10/19/11	10/19/11	PROPN
ftr-332	4288	7	)	)	PUNCT
ftr-332	4288	8	.	.	PUNCT
ftr-332	4289	1	the	the	DET
ftr-332	4289	2	social	social	ADJ
ftr-332	4289	3	security	security	NOUN
ftr-332	4289	4	administration	administration	NOUN
ftr-332	4289	5	announced	announce	VERB
ftr-332	4289	6	that	that	SCONJ
ftr-332	4289	7	the	the	DET
ftr-332	4289	8	social	social	ADJ
ftr-332	4289	9	security	security	NOUN
ftr-332	4289	10	wage	wage	NOUN
ftr-332	4289	11	base	base	NOUN
ftr-332	4289	12	will	will	AUX
ftr-332	4289	13	increase	increase	VERB
ftr-332	4289	14	in	in	ADP
ftr-332	4289	15	2012	2012	NUM
ftr-332	4289	16	to	to	ADP
ftr-332	4289	17	$	$	SYM
ftr-332	4289	18	110,100	110,100	NUM
ftr-332	4289	19	,	,	PUNCT
ftr-332	4289	20	up	up	ADV
ftr-332	4289	21	from	from	ADP
ftr-332	4289	22	the	the	DET
ftr-332	4289	23	wage	wage	NOUN
ftr-332	4289	24	base	base	NOUN
ftr-332	4289	25	of	of	ADP
ftr-332	4289	26	$	$	SYM
ftr-332	4289	27	106,800	106,800	NUM
ftr-332	4289	28	.	.	PUNCT
ftr-332	4290	1	the	the	DET
ftr-332	4290	2	$	$	SYM
ftr-332	4290	3	3,300	3,300	NUM
ftr-332	4290	4	increase	increase	NOUN
ftr-332	4290	5	is	be	AUX
ftr-332	4290	6	due	due	ADJ
ftr-332	4290	7	to	to	ADP
ftr-332	4290	8	an	an	DET
ftr-332	4290	9	increase	increase	NOUN
ftr-332	4290	10	in	in	ADP
ftr-332	4290	11	average	average	ADJ
ftr-332	4290	12	total	total	ADJ
ftr-332	4290	13	wages	wage	NOUN
ftr-332	4290	14	.	.	PUNCT
ftr-332	4291	1	a.	a.	NOUN
ftr-332	4292	1	but	but	CCONJ
ftr-332	4292	2	good	good	ADJ
ftr-332	4292	3	for	for	ADP
ftr-332	4292	4	the	the	DET
ftr-332	4292	5	cost	cost	NOUN
ftr-332	4292	6	of	of	ADP
ftr-332	4292	7	nannies	nanny	NOUN
ftr-332	4292	8	.	.	PUNCT
ftr-332	4293	1	the	the	DET
ftr-332	4293	2	social	social	ADJ
ftr-332	4293	3	security	security	NOUN
ftr-332	4293	4	administration	administration	NOUN
ftr-332	4293	5	announced	announce	VERB
ftr-332	4293	6	online	online	ADV
ftr-332	4293	7	that	that	SCONJ
ftr-332	4293	8	the	the	DET
ftr-332	4293	9	exclusion	exclusion	NOUN
ftr-332	4293	10	for	for	ADP
ftr-332	4293	11	wages	wage	NOUN
ftr-332	4293	12	paid	pay	VERB
ftr-332	4293	13	for	for	ADP
ftr-332	4293	14	domestic	domestic	ADJ
ftr-332	4293	15	service	service	NOUN
ftr-332	4293	16	in	in	ADP
ftr-332	4293	17	the	the	DET
ftr-332	4293	18	employer‘s	employer‘s	PROPN
ftr-332	4293	19	home	home	NOUN
ftr-332	4293	20	goes	go	VERB
ftr-332	4293	21	up	up	ADP
ftr-332	4293	22	to	to	PART
ftr-332	4293	23	$	$	SYM
ftr-332	4293	24	1,800	1,800	NUM
ftr-332	4293	25	from	from	ADP
ftr-332	4293	26	$	$	SYM
ftr-332	4293	27	1,700	1,700	NUM
ftr-332	4293	28	for	for	ADP
ftr-332	4293	29	2012	2012	NUM
ftr-332	4293	30	.	.	PUNCT
ftr-332	4294	1	11	11	NUM
ftr-332	4294	2	.	.	X
ftr-332	4295	1	―i’ll	―i’ll	NOUN
ftr-332	4295	2	gladly	gladly	ADV
ftr-332	4295	3	pay	pay	VERB
ftr-332	4295	4	you	you	PRON
ftr-332	4295	5	tuesday	tuesday	PROPN
ftr-332	4295	6	for	for	ADP
ftr-332	4295	7	a	a	DET
ftr-332	4295	8	hamburger	hamburger	NOUN
ftr-332	4295	9	today.‖	today.‖	NOUN
ftr-332	4295	10	t.d	t.d	PROPN
ftr-332	4295	11	.	.	PROPN
ftr-332	4295	12	9566	9566	NUM
ftr-332	4295	13	,	,	PUNCT
ftr-332	4295	14	employer‘s	employer‘s	PROPN
ftr-332	4295	15	annual	annual	ADJ
ftr-332	4295	16	federal	federal	ADJ
ftr-332	4295	17	tax	tax	NOUN
ftr-332	4295	18	return	return	NOUN
ftr-332	4295	19	and	and	CCONJ
ftr-332	4295	20	modifications	modification	NOUN
ftr-332	4295	21	to	to	ADP
ftr-332	4295	22	the	the	DET
ftr-332	4295	23	deposit	deposit	NOUN
ftr-332	4295	24	rules	rule	NOUN
ftr-332	4295	25	,	,	PUNCT
ftr-332	4295	26	76	76	NUM
ftr-332	4295	27	f.r	f.r	NOUN
ftr-332	4295	28	.	.	NOUN
ftr-332	4295	29	77672	77672	NUM
ftr-332	4295	30	(	(	PUNCT
ftr-332	4295	31	12/14/11	12/14/11	NUM
ftr-332	4295	32	)	)	PUNCT
ftr-332	4295	33	.	.	PUNCT
ftr-332	4296	1	treasury	treasury	PROPN
ftr-332	4296	2	has	have	AUX
ftr-332	4296	3	published	publish	VERB
ftr-332	4296	4	proposed	propose	VERB
ftr-332	4296	5	and	and	CCONJ
ftr-332	4296	6	temporary	temporary	ADJ
ftr-332	4296	7	regulations	regulation	NOUN
ftr-332	4296	8	providing	provide	VERB
ftr-332	4296	9	for	for	ADP
ftr-332	4296	10	annual	annual	ADJ
ftr-332	4296	11	,	,	PUNCT
ftr-332	4296	12	rather	rather	ADV
ftr-332	4296	13	than	than	ADP
ftr-332	4296	14	quarterly	quarterly	ADJ
ftr-332	4296	15	,	,	PUNCT
ftr-332	4296	16	deposits	deposit	NOUN
ftr-332	4296	17	of	of	ADP
ftr-332	4296	18	employment	employment	NOUN
ftr-332	4296	19	taxes	taxis	NOUN
ftr-332	4296	20	for	for	ADP
ftr-332	4296	21	employers	employer	NOUN
ftr-332	4296	22	who	who	PRON
ftr-332	4296	23	have	have	AUX
ftr-332	4296	24	estimated	estimate	VERB
ftr-332	4296	25	employment	employment	NOUN
ftr-332	4296	26	tax	tax	NOUN
ftr-332	4296	27	liability	liability	NOUN
ftr-332	4296	28	for	for	ADP
ftr-332	4296	29	wage	wage	NOUN
ftr-332	4296	30	withholding	withholding	NOUN
ftr-332	4296	31	,	,	PUNCT
ftr-332	4296	32	social	social	ADJ
ftr-332	4296	33	security	security	NOUN
ftr-332	4296	34	and	and	CCONJ
ftr-332	4296	35	medicare	medicare	PROPN
ftr-332	4296	36	of	of	ADP
ftr-332	4296	37	$	$	SYM
ftr-332	4296	38	1,000	1,000	NUM
ftr-332	4296	39	or	or	CCONJ
ftr-332	4296	40	less	less	ADJ
ftr-332	4296	41	.	.	PUNCT
ftr-332	4297	1	when	when	SCONJ
ftr-332	4297	2	notified	notify	VERB
ftr-332	4297	3	by	by	ADP
ftr-332	4297	4	the	the	DET
ftr-332	4297	5	irs	irs	PROPN
ftr-332	4297	6	,	,	PUNCT
ftr-332	4297	7	employers	employer	NOUN
ftr-332	4297	8	who	who	PRON
ftr-332	4297	9	qualify	qualify	VERB
ftr-332	4297	10	are	be	AUX
ftr-332	4297	11	required	require	VERB
ftr-332	4297	12	to	to	PART
ftr-332	4297	13	file	file	VERB
ftr-332	4297	14	the	the	DET
ftr-332	4297	15	annual	annual	ADJ
ftr-332	4297	16	form	form	NOUN
ftr-332	4297	17	944	944	NUM
ftr-332	4297	18	rather	rather	ADV
ftr-332	4297	19	than	than	ADP
ftr-332	4297	20	the	the	DET
ftr-332	4297	21	quarterly	quarterly	ADJ
ftr-332	4297	22	form	form	NOUN
ftr-332	4297	23	unless	unless	SCONJ
ftr-332	4297	24	the	the	DET
ftr-332	4297	25	employer	employer	NOUN
ftr-332	4297	26	opts	opt	VERB
ftr-332	4297	27	out	out	ADP
ftr-332	4297	28	of	of	ADP
ftr-332	4297	29	annual	annual	ADJ
ftr-332	4297	30	reporting	reporting	NOUN
ftr-332	4297	31	under	under	ADP
ftr-332	4297	32	the	the	DET
ftr-332	4297	33	procedures	procedure	NOUN
ftr-332	4297	34	of	of	ADP
ftr-332	4297	35	rev	rev	PROPN
ftr-332	4297	36	.	.	PROPN
ftr-332	4297	37	proc	proc	PROPN
ftr-332	4297	38	.	.	PUNCT
ftr-332	4298	1	2009	2009	NUM
ftr-332	4298	2	-	-	SYM
ftr-332	4298	3	51	51	NUM
ftr-332	4298	4	,	,	PUNCT
ftr-332	4298	5	2009	2009	NUM
ftr-332	4298	6	-	-	SYM
ftr-332	4298	7	45	45	NUM
ftr-332	4298	8	i.r.b	i.r.b	NOUN
ftr-332	4298	9	.	.	PUNCT
ftr-332	4299	1	625	625	NUM
ftr-332	4299	2	.	.	X
ftr-332	4300	1	12	12	NUM
ftr-332	4300	2	.	.	PUNCT
ftr-332	4301	1	the	the	DET
ftr-332	4301	2	forms	form	NOUN
ftr-332	4301	3	are	be	AUX
ftr-332	4301	4	in	in	ADP
ftr-332	4301	5	the	the	DET
ftr-332	4301	6	mail	mail	NOUN
ftr-332	4301	7	does	do	AUX
ftr-332	4301	8	n’t	not	PART
ftr-332	4301	9	establish	establish	VERB
ftr-332	4301	10	delivery	delivery	NOUN
ftr-332	4301	11	.	.	PUNCT
ftr-332	4302	1	martinez	martinez	PROPN
ftr-332	4302	2	v.	v.	PROPN
ftr-332	4302	3	united	united	PROPN
ftr-332	4302	4	states	states	PROPN
ftr-332	4302	5	,	,	PUNCT
ftr-332	4302	6	101	101	NUM
ftr-332	4302	7	fed	fed	PROPN
ftr-332	4302	8	.	.	PUNCT
ftr-332	4303	1	cl	cl	NOUN
ftr-332	4303	2	.	.	PUNCT
ftr-332	4304	1	686	686	NUM
ftr-332	4304	2	(	(	PUNCT
ftr-332	4304	3	1/5/12	1/5/12	NUM
ftr-332	4304	4	)	)	PUNCT
ftr-332	4304	5	.	.	PUNCT
ftr-332	4305	1	the	the	DET
ftr-332	4305	2	taxpayer	taxpayer	NOUN
ftr-332	4305	3	employed	employ	VERB
ftr-332	4305	4	drivers	driver	NOUN
ftr-332	4305	5	as	as	ADP
ftr-332	4305	6	independent	independent	ADJ
ftr-332	4305	7	contractors	contractor	NOUN
ftr-332	4305	8	in	in	ADP
ftr-332	4305	9	his	his	PRON
ftr-332	4305	10	sole	sole	ADJ
ftr-332	4305	11	-	-	PUNCT
ftr-332	4305	12	proprietorship	proprietorship	NOUN
ftr-332	4305	13	trucking	trucking	NOUN
ftr-332	4305	14	company	company	NOUN
ftr-332	4305	15	.	.	PUNCT
ftr-332	4306	1	the	the	DET
ftr-332	4306	2	taxpayer	taxpayer	NOUN
ftr-332	4306	3	claimed	claim	VERB
ftr-332	4306	4	relief	relief	NOUN
ftr-332	4306	5	from	from	ADP
ftr-332	4306	6	employment	employment	NOUN
ftr-332	4306	7	taxes	taxis	NOUN
ftr-332	4306	8	for	for	ADP
ftr-332	4306	9	misclassified	misclassified	ADJ
ftr-332	4306	10	workers	worker	NOUN
ftr-332	4306	11	under	under	ADP
ftr-332	4306	12	§	§	PROPN
ftr-332	4306	13	530	530	NUM
ftr-332	4306	14	of	of	ADP
ftr-332	4306	15	the	the	DET
ftr-332	4306	16	revenue	revenue	NOUN
ftr-332	4306	17	act	act	NOUN
ftr-332	4306	18	of	of	ADP
ftr-332	4306	19	1978	1978	NUM
ftr-332	4306	20	,	,	PUNCT
ftr-332	4306	21	which	which	PRON
ftr-332	4306	22	requires	require	VERB
ftr-332	4306	23	that	that	SCONJ
ftr-332	4306	24	the	the	DET
ftr-332	4306	25	taxpayer	taxpayer	NOUN
ftr-332	4306	26	consistently	consistently	ADV
ftr-332	4306	27	treat	treat	VERB
ftr-332	4306	28	workers	worker	NOUN
ftr-332	4306	29	as	as	ADP
ftr-332	4306	30	independent	independent	ADJ
ftr-332	4306	31	contractors	contractor	NOUN
ftr-332	4306	32	and	and	CCONJ
ftr-332	4306	33	file	file	VERB
ftr-332	4306	34	appropriate	appropriate	ADJ
ftr-332	4306	35	tax	tax	NOUN
ftr-332	4306	36	returns	return	NOUN
ftr-332	4306	37	.	.	PUNCT
ftr-332	4307	1	the	the	DET
ftr-332	4307	2	taxpayer	taxpayer	NOUN
ftr-332	4307	3	asserted	assert	VERB
ftr-332	4307	4	that	that	SCONJ
ftr-332	4307	5	the	the	DET
ftr-332	4307	6	required	required	ADJ
ftr-332	4307	7	forms	form	NOUN
ftr-332	4307	8	1099	1099	NUM
ftr-332	4307	9	were	be	AUX
ftr-332	4307	10	delivered	deliver	VERB
ftr-332	4307	11	to	to	ADP
ftr-332	4307	12	the	the	DET
ftr-332	4307	13	irs	irs	PROPN
ftr-332	4307	14	asserting	assert	VERB
ftr-332	4307	15	that	that	SCONJ
ftr-332	4307	16	the	the	DET
ftr-332	4307	17	timely	timely	ADJ
ftr-332	4307	18	delivery	delivery	NOUN
ftr-332	4307	19	date	date	NOUN
ftr-332	4307	20	can	can	AUX
ftr-332	4307	21	be	be	AUX
ftr-332	4307	22	established	establish	VERB
ftr-332	4307	23	under	under	ADP
ftr-332	4307	24	the	the	DET
ftr-332	4307	25	common	common	ADJ
ftr-332	4307	26	-	-	PUNCT
ftr-332	4307	27	law	law	NOUN
ftr-332	4307	28	mailbox	mailbox	NOUN
ftr-332	4307	29	rule	rule	NOUN
ftr-332	4307	30	,	,	PUNCT
ftr-332	4307	31	which	which	PRON
ftr-332	4307	32	provides	provide	VERB
ftr-332	4307	33	that	that	DET
ftr-332	4307	34	proof	proof	NOUN
ftr-332	4307	35	of	of	ADP
ftr-332	4307	36	timely	timely	ADJ
ftr-332	4307	37	mailing	mailing	NOUN
ftr-332	4307	38	creates	create	VERB
ftr-332	4307	39	a	a	DET
ftr-332	4307	40	presumption	presumption	NOUN
ftr-332	4307	41	of	of	ADP
ftr-332	4307	42	delivery	delivery	NOUN
ftr-332	4307	43	.	.	PUNCT
ftr-332	4308	1	the	the	DET
ftr-332	4308	2	court	court	NOUN
ftr-332	4308	3	noted	note	VERB
ftr-332	4308	4	that	that	SCONJ
ftr-332	4308	5	under	under	ADP
ftr-332	4308	6	§	§	PROPN
ftr-332	4308	7	7502(a	7502(a	NOUN
ftr-332	4308	8	)	)	PUNCT
ftr-332	4308	9	and	and	CCONJ
ftr-332	4308	10	(	(	PUNCT
ftr-332	4308	11	c	c	X
ftr-332	4308	12	)	)	PUNCT
ftr-332	4308	13	the	the	DET
ftr-332	4308	14	only	only	ADJ
ftr-332	4308	15	exceptions	exception	NOUN
ftr-332	4308	16	to	to	ADP
ftr-332	4308	17	requirements	requirement	NOUN
ftr-332	4308	18	that	that	SCONJ
ftr-332	4308	19	returns	return	NOUN
ftr-332	4308	20	be	be	AUX
ftr-332	4308	21	delivered	deliver	VERB
ftr-332	4308	22	are	be	AUX
ftr-332	4308	23	that	that	SCONJ
ftr-332	4308	24	a	a	DET
ftr-332	4308	25	return	return	NOUN
ftr-332	4308	26	will	will	AUX
ftr-332	4308	27	be	be	AUX
ftr-332	4308	28	deemed	deem	VERB
ftr-332	4308	29	delivered	deliver	VERB
ftr-332	4308	30	on	on	ADP
ftr-332	4308	31	the	the	DET
ftr-332	4308	32	date	date	NOUN
ftr-332	4308	33	of	of	ADP
ftr-332	4308	34	the	the	DET
ftr-332	4308	35	postmark	postmark	NOUN
ftr-332	4308	36	,	,	PUNCT
ftr-332	4308	37	or	or	CCONJ
ftr-332	4308	38	on	on	ADP
ftr-332	4308	39	the	the	DET
ftr-332	4308	40	date	date	NOUN
ftr-332	4308	41	the	the	DET
ftr-332	4308	42	mailing	mailing	NOUN
ftr-332	4308	43	is	be	AUX
ftr-332	4308	44	registered	register	VERB
ftr-332	4308	45	[	[	PUNCT
ftr-332	4308	46	extended	extend	VERB
ftr-332	4308	47	by	by	ADP
ftr-332	4308	48	regulation	regulation	NOUN
ftr-332	4308	49	to	to	ADP
ftr-332	4308	50	certified	certified	ADJ
ftr-332	4308	51	mail	mail	NOUN
ftr-332	4308	52	]	]	PUNCT
ftr-332	4308	53	.	.	PUNCT
ftr-332	4309	1	the	the	DET
ftr-332	4309	2	court	court	NOUN
ftr-332	4309	3	added	add	VERB
ftr-332	4309	4	that	that	SCONJ
ftr-332	4309	5	even	even	ADV
ftr-332	4309	6	if	if	SCONJ
ftr-332	4309	7	the	the	DET
ftr-332	4309	8	taxpayer	taxpayer	NOUN
ftr-332	4309	9	could	could	AUX
ftr-332	4309	10	2012	2012	NUM
ftr-332	4309	11	]	]	PUNCT
ftr-332	4309	12	recent	recent	ADJ
ftr-332	4309	13	developments	development	NOUN
ftr-332	4309	14	in	in	ADP
ftr-332	4309	15	federal	federal	ADJ
ftr-332	4309	16	income	income	NOUN
ftr-332	4309	17	taxation	taxation	NOUN
ftr-332	4309	18	395	395	NUM
ftr-332	4309	19	invoke	invoke	VERB
ftr-332	4309	20	a	a	DET
ftr-332	4309	21	common	common	ADJ
ftr-332	4309	22	-	-	PUNCT
ftr-332	4309	23	law	law	NOUN
ftr-332	4309	24	mailbox	mailbox	NOUN
ftr-332	4309	25	rule	rule	NOUN
ftr-332	4309	26	,	,	PUNCT
ftr-332	4309	27	the	the	DET
ftr-332	4309	28	evidence	evidence	NOUN
ftr-332	4309	29	was	be	AUX
ftr-332	4309	30	not	not	PART
ftr-332	4309	31	sufficient	sufficient	ADJ
ftr-332	4309	32	to	to	PART
ftr-332	4309	33	prove	prove	VERB
ftr-332	4309	34	a	a	DET
ftr-332	4309	35	timely	timely	ADJ
ftr-332	4309	36	and	and	CCONJ
ftr-332	4309	37	proper	proper	ADJ
ftr-332	4309	38	mailing	mailing	NOUN
ftr-332	4309	39	.	.	PUNCT
ftr-332	4310	1	b.	b.	PROPN
ftr-332	4310	2	self	self	NOUN
ftr-332	4310	3	-	-	PUNCT
ftr-332	4310	4	employment	employment	NOUN
ftr-332	4310	5	taxes	taxis	NOUN
ftr-332	4310	6	there	there	PRON
ftr-332	4310	7	were	be	VERB
ftr-332	4310	8	no	no	DET
ftr-332	4310	9	significant	significant	ADJ
ftr-332	4310	10	developments	development	NOUN
ftr-332	4310	11	regarding	regard	VERB
ftr-332	4310	12	this	this	DET
ftr-332	4310	13	topic	topic	NOUN
ftr-332	4310	14	during	during	ADP
ftr-332	4310	15	2011	2011	NUM
ftr-332	4310	16	.	.	PUNCT
ftr-332	4311	1	c.	c.	PROPN
ftr-332	4311	2	excise	excise	NOUN
ftr-332	4311	3	taxes	taxis	NOUN
ftr-332	4311	4	1	1	NUM
ftr-332	4311	5	.	.	X
ftr-332	4311	6	telephone	telephone	NOUN
ftr-332	4311	7	excise	excise	NOUN
ftr-332	4311	8	tax	tax	NOUN
ftr-332	4311	9	trouble	trouble	NOUN
ftr-332	4311	10	for	for	ADP
ftr-332	4311	11	the	the	DET
ftr-332	4311	12	government	government	NOUN
ftr-332	4311	13	ahead	ahead	ADV
ftr-332	4311	14	.	.	PUNCT
ftr-332	4312	1	cohen	cohen	PROPN
ftr-332	4312	2	v.	v.	PROPN
ftr-332	4312	3	united	united	PROPN
ftr-332	4312	4	states	states	PROPN
ftr-332	4312	5	,	,	PUNCT
ftr-332	4312	6	578	578	NUM
ftr-332	4312	7	f.3d	f.3d	NUM
ftr-332	4312	8	1	1	NUM
ftr-332	4312	9	(	(	PUNCT
ftr-332	4312	10	d.c	d.c	PROPN
ftr-332	4312	11	.	.	PROPN
ftr-332	4312	12	cir	cir	PROPN
ftr-332	4312	13	.	.	PUNCT
ftr-332	4312	14	8/7/09	8/7/09	NUM
ftr-332	4312	15	)	)	PUNCT
ftr-332	4312	16	(	(	PUNCT
ftr-332	4312	17	2	2	NUM
ftr-332	4312	18	-	-	SYM
ftr-332	4312	19	1	1	NUM
ftr-332	4312	20	)	)	PUNCT
ftr-332	4312	21	.	.	PUNCT
ftr-332	4313	1	in	in	ADP
ftr-332	4313	2	this	this	DET
ftr-332	4313	3	telephone	telephone	NOUN
ftr-332	4313	4	excise	excise	NOUN
ftr-332	4313	5	case	case	NOUN
ftr-332	4313	6	,	,	PUNCT
ftr-332	4313	7	judge	judge	PROPN
ftr-332	4313	8	janice	janice	PROPN
ftr-332	4313	9	rogers	rogers	PROPN
ftr-332	4313	10	brown‘s	brown‘s	PROPN
ftr-332	4313	11	majority	majority	NOUN
ftr-332	4313	12	opinion	opinion	NOUN
ftr-332	4313	13	held	hold	VERB
ftr-332	4313	14	that	that	SCONJ
ftr-332	4313	15	the	the	DET
ftr-332	4313	16	telephone	telephone	NOUN
ftr-332	4313	17	excise	excise	NOUN
ftr-332	4313	18	tax	tax	NOUN
ftr-332	4313	19	challenge	challenge	NOUN
ftr-332	4313	20	litigation	litigation	NOUN
ftr-332	4313	21	violated	violate	VERB
ftr-332	4313	22	neither	neither	CCONJ
ftr-332	4313	23	(	(	PUNCT
ftr-332	4313	24	1	1	X
ftr-332	4313	25	)	)	PUNCT
ftr-332	4313	26	the	the	DET
ftr-332	4313	27	antiinjunction	antiinjunction	NOUN
ftr-332	4313	28	act	act	PROPN
ftr-332	4313	29	,	,	PUNCT
ftr-332	4313	30	26	26	NUM
ftr-332	4313	31	u.s.c	u.s.c	ADJ
ftr-332	4313	32	.	.	PUNCT
ftr-332	4314	1	§	§	PROPN
ftr-332	4314	2	7421(a	7421(a	PROPN
ftr-332	4314	3	)	)	PUNCT
ftr-332	4314	4	,	,	PUNCT
ftr-332	4314	5	which	which	PRON
ftr-332	4314	6	provides	provide	VERB
ftr-332	4314	7	that	that	DET
ftr-332	4314	8	―no	―no	NUM
ftr-332	4314	9	suit	suit	NOUN
ftr-332	4314	10	for	for	ADP
ftr-332	4314	11	the	the	DET
ftr-332	4314	12	purpose	purpose	NOUN
ftr-332	4314	13	of	of	ADP
ftr-332	4314	14	restraining	restrain	VERB
ftr-332	4314	15	the	the	DET
ftr-332	4314	16	assessment	assessment	NOUN
ftr-332	4314	17	or	or	CCONJ
ftr-332	4314	18	collection	collection	NOUN
ftr-332	4314	19	of	of	ADP
ftr-332	4314	20	any	any	DET
ftr-332	4314	21	tax	tax	NOUN
ftr-332	4314	22	shall	shall	AUX
ftr-332	4314	23	be	be	AUX
ftr-332	4314	24	maintained	maintain	VERB
ftr-332	4314	25	in	in	ADP
ftr-332	4314	26	any	any	DET
ftr-332	4314	27	court	court	NOUN
ftr-332	4314	28	by	by	ADP
ftr-332	4314	29	any	any	DET
ftr-332	4314	30	person	person	NOUN
ftr-332	4314	31	,	,	PUNCT
ftr-332	4314	32	whether	whether	SCONJ
ftr-332	4314	33	or	or	CCONJ
ftr-332	4314	34	not	not	PART
ftr-332	4314	35	such	such	ADJ
ftr-332	4314	36	person	person	NOUN
ftr-332	4314	37	is	be	AUX
ftr-332	4314	38	the	the	DET
ftr-332	4314	39	person	person	NOUN
ftr-332	4314	40	against	against	ADP
ftr-332	4314	41	whom	whom	PRON
ftr-332	4314	42	such	such	ADJ
ftr-332	4314	43	tax	tax	NOUN
ftr-332	4314	44	was	be	AUX
ftr-332	4314	45	assessed‖	assessed‖	PROPN
ftr-332	4314	46	nor	nor	CCONJ
ftr-332	4314	47	(	(	PUNCT
ftr-332	4314	48	2	2	X
ftr-332	4314	49	)	)	PUNCT
ftr-332	4314	50	the	the	DET
ftr-332	4314	51	declaratory	declaratory	ADJ
ftr-332	4314	52	judgment	judgment	NOUN
ftr-332	4314	53	act	act	NOUN
ftr-332	4314	54	,	,	PUNCT
ftr-332	4314	55	28	28	NUM
ftr-332	4314	56	u.s.c	u.s.c	ADJ
ftr-332	4314	57	.	.	PUNCT
ftr-332	4315	1	§	§	PROPN
ftr-332	4315	2	2201(a	2201(a	PROPN
ftr-332	4315	3	)	)	PUNCT
ftr-332	4315	4	,	,	PUNCT
ftr-332	4315	5	which	which	PRON
ftr-332	4315	6	allows	allow	VERB
ftr-332	4315	7	for	for	ADP
ftr-332	4315	8	declaratory	declaratory	ADJ
ftr-332	4315	9	relief	relief	NOUN
ftr-332	4315	10	but	but	CCONJ
ftr-332	4315	11	specifically	specifically	ADV
ftr-332	4315	12	excludes	exclude	VERB
ftr-332	4315	13	federal	federal	ADJ
ftr-332	4315	14	taxes	taxis	NOUN
ftr-332	4315	15	from	from	ADP
ftr-332	4315	16	its	its	PRON
ftr-332	4315	17	reach	reach	NOUN
ftr-332	4315	18	,	,	PUNCT
ftr-332	4315	19	because	because	SCONJ
ftr-332	4315	20	(	(	PUNCT
ftr-332	4315	21	a	a	X
ftr-332	4315	22	)	)	PUNCT
ftr-332	4315	23	the	the	DET
ftr-332	4315	24	standalone	standalone	ADJ
ftr-332	4315	25	administrative	administrative	ADJ
ftr-332	4315	26	procedure	procedure	NOUN
ftr-332	4315	27	act	act	NOUN
ftr-332	4315	28	,	,	PUNCT
ftr-332	4315	29	5	5	NUM
ftr-332	4315	30	u.s.c	u.s.c	ADJ
ftr-332	4315	31	.	.	PUNCT
ftr-332	4316	1	§	§	PROPN
ftr-332	4316	2	702	702	NUM
ftr-332	4316	3	,	,	PUNCT
ftr-332	4316	4	claim	claim	NOUN
ftr-332	4316	5	in	in	ADP
ftr-332	4316	6	the	the	DET
ftr-332	4316	7	instant	instant	ADJ
ftr-332	4316	8	case	case	NOUN
ftr-332	4316	9	is	be	AUX
ftr-332	4316	10	―the	―the	DET
ftr-332	4316	11	anomalous	anomalous	ADJ
ftr-332	4316	12	case	case	NOUN
ftr-332	4316	13	where	where	SCONJ
ftr-332	4316	14	the	the	DET
ftr-332	4316	15	wrongful	wrongful	ADJ
ftr-332	4316	16	assessment	assessment	NOUN
ftr-332	4316	17	is	be	AUX
ftr-332	4316	18	not	not	PART
ftr-332	4316	19	disputed	dispute	VERB
ftr-332	4316	20	and	and	CCONJ
ftr-332	4316	21	the	the	DET
ftr-332	4316	22	litigants	litigant	NOUN
ftr-332	4316	23	do	do	AUX
ftr-332	4316	24	not	not	PART
ftr-332	4316	25	seek	seek	VERB
ftr-332	4316	26	a	a	DET
ftr-332	4316	27	refund,‖	refund,‖	PROPN
ftr-332	4316	28	and	and	CCONJ
ftr-332	4316	29	(	(	PUNCT
ftr-332	4316	30	b	b	X
ftr-332	4316	31	)	)	PUNCT
ftr-332	4316	32	the	the	DET
ftr-332	4316	33	declaratory	declaratory	ADJ
ftr-332	4316	34	judgment	judgment	NOUN
ftr-332	4316	35	act	act	NOUN
ftr-332	4316	36	is	be	AUX
ftr-332	4316	37	coextensive	coextensive	ADJ
ftr-332	4316	38	with	with	ADP
ftr-332	4316	39	the	the	DET
ftr-332	4316	40	anti	anti	ADJ
ftr-332	4316	41	-	-	ADJ
ftr-332	4316	42	injunction	injunction	ADJ
ftr-332	4316	43	act	act	NOUN
ftr-332	4316	44	(	(	PUNCT
ftr-332	4316	45	citing	cite	VERB
ftr-332	4316	46	circuit	circuit	NOUN
ftr-332	4316	47	precedent	precedent	NOUN
ftr-332	4316	48	)	)	PUNCT
ftr-332	4316	49	.	.	PUNCT
ftr-332	4317	1	judge	judge	PROPN
ftr-332	4317	2	brown	brown	PROPN
ftr-332	4317	3	began	begin	VERB
ftr-332	4317	4	her	her	PRON
ftr-332	4317	5	opinion	opinion	NOUN
ftr-332	4317	6	:	:	PUNCT
ftr-332	4317	7	comic	comic	ADJ
ftr-332	4317	8	-	-	PUNCT
ftr-332	4317	9	strip	strip	NOUN
ftr-332	4317	10	writer	writer	NOUN
ftr-332	4317	11	bob	bob	PROPN
ftr-332	4317	12	thaves	thave	NOUN
ftr-332	4318	1	[	[	X
ftr-332	4318	2	creator	creator	NOUN
ftr-332	4318	3	of	of	ADP
ftr-332	4318	4	frank	frank	PROPN
ftr-332	4318	5	and	and	CCONJ
ftr-332	4318	6	ernest	ernest	PROPN
ftr-332	4318	7	(	(	PUNCT
ftr-332	4318	8	1972	1972	NUM
ftr-332	4318	9	)	)	PUNCT
ftr-332	4318	10	]	]	PUNCT
ftr-332	4318	11	famously	famously	ADV
ftr-332	4318	12	quipped	quip	VERB
ftr-332	4318	13	,	,	PUNCT
ftr-332	4318	14	―a	―a	NOUN
ftr-332	4318	15	fool	fool	NOUN
ftr-332	4318	16	and	and	CCONJ
ftr-332	4318	17	his	his	PRON
ftr-332	4318	18	money	money	NOUN
ftr-332	4318	19	are	be	AUX
ftr-332	4318	20	soon	soon	ADV
ftr-332	4318	21	parted	part	VERB
ftr-332	4318	22	.	.	PUNCT
ftr-332	4319	1	it	it	PRON
ftr-332	4319	2	takes	take	VERB
ftr-332	4319	3	creative	creative	ADJ
ftr-332	4319	4	tax	tax	NOUN
ftr-332	4319	5	laws	law	NOUN
ftr-332	4319	6	for	for	ADP
ftr-332	4319	7	the	the	DET
ftr-332	4319	8	rest.‖	rest.‖	NOUN
ftr-332	4319	9	in	in	ADP
ftr-332	4319	10	this	this	DET
ftr-332	4319	11	case	case	NOUN
ftr-332	4319	12	it	it	PRON
ftr-332	4319	13	took	take	VERB
ftr-332	4319	14	the	the	DET
ftr-332	4319	15	internal	internal	ADJ
ftr-332	4319	16	revenue	revenue	NOUN
ftr-332	4319	17	service‘s	service‘s	PROPN
ftr-332	4319	18	(	(	PUNCT
ftr-332	4319	19	―irs‖	―irs‖	PROPN
ftr-332	4319	20	or	or	CCONJ
ftr-332	4319	21	―the	―the	DET
ftr-332	4319	22	service‖	service‖	PROPN
ftr-332	4319	23	)	)	PUNCT
ftr-332	4319	24	aggressive	aggressive	ADJ
ftr-332	4319	25	interpretation	interpretation	NOUN
ftr-332	4319	26	of	of	ADP
ftr-332	4319	27	the	the	DET
ftr-332	4319	28	tax	tax	NOUN
ftr-332	4319	29	code	code	NOUN
ftr-332	4319	30	to	to	PART
ftr-332	4319	31	part	part	VERB
ftr-332	4319	32	millions	million	NOUN
ftr-332	4319	33	of	of	ADP
ftr-332	4319	34	americans	americans	PROPN
ftr-332	4319	35	with	with	ADP
ftr-332	4319	36	billions	billion	NOUN
ftr-332	4319	37	of	of	ADP
ftr-332	4319	38	dollars	dollar	NOUN
ftr-332	4319	39	in	in	ADP
ftr-332	4319	40	excise	excise	NOUN
ftr-332	4319	41	tax	tax	NOUN
ftr-332	4319	42	collections	collection	NOUN
ftr-332	4319	43	.	.	PUNCT
ftr-332	4320	1	even	even	ADV
ftr-332	4320	2	this	this	DET
ftr-332	4320	3	remarkable	remarkable	ADJ
ftr-332	4320	4	feat	feat	NOUN
ftr-332	4320	5	did	do	AUX
ftr-332	4320	6	not	not	PART
ftr-332	4320	7	end	end	VERB
ftr-332	4320	8	the	the	DET
ftr-332	4320	9	irs‘s	irs‘s	NOUN
ftr-332	4320	10	creativity	creativity	NOUN
ftr-332	4320	11	.	.	PUNCT
ftr-332	4321	1	when	when	SCONJ
ftr-332	4321	2	it	it	PRON
ftr-332	4321	3	finally	finally	ADV
ftr-332	4321	4	conceded	concede	VERB
ftr-332	4321	5	defeat	defeat	NOUN
ftr-332	4321	6	on	on	ADP
ftr-332	4321	7	the	the	DET
ftr-332	4321	8	legal	legal	ADJ
ftr-332	4321	9	front	front	NOUN
ftr-332	4321	10	,	,	PUNCT
ftr-332	4321	11	the	the	DET
ftr-332	4321	12	irs	irs	PROPN
ftr-332	4321	13	got	get	VERB
ftr-332	4321	14	really	really	ADV
ftr-332	4321	15	inventive	inventive	ADJ
ftr-332	4321	16	and	and	CCONJ
ftr-332	4321	17	developed	develop	VERB
ftr-332	4321	18	a	a	DET
ftr-332	4321	19	refund	refund	NOUN
ftr-332	4321	20	scheme	scheme	NOUN
ftr-332	4321	21	under	under	ADP
ftr-332	4321	22	which	which	PRON
ftr-332	4321	23	almost	almost	ADV
ftr-332	4321	24	half	half	DET
ftr-332	4321	25	the	the	DET
ftr-332	4321	26	funds	fund	NOUN
ftr-332	4321	27	remained	remain	VERB
ftr-332	4321	28	unclaimed	unclaimed	ADJ
ftr-332	4321	29	.	.	PUNCT
ftr-332	4322	1	now	now	ADV
ftr-332	4322	2	the	the	DET
ftr-332	4322	3	irs	irs	PROPN
ftr-332	4322	4	seeks	seek	VERB
ftr-332	4322	5	to	to	PART
ftr-332	4322	6	avoid	avoid	VERB
ftr-332	4322	7	judicial	judicial	ADJ
ftr-332	4322	8	review	review	NOUN
ftr-332	4322	9	by	by	ADP
ftr-332	4322	10	insisting	insist	VERB
ftr-332	4322	11	the	the	DET
ftr-332	4322	12	notice	notice	NOUN
ftr-332	4322	13	[	[	X
ftr-332	4322	14	notice	notice	NOUN
ftr-332	4322	15	2006	2006	NUM
ftr-332	4322	16	-	-	SYM
ftr-332	4322	17	50	50	NUM
ftr-332	4322	18	]	]	PUNCT
ftr-332	4322	19	it	it	PRON
ftr-332	4322	20	issued	issue	VERB
ftr-332	4322	21	,	,	PUNCT
ftr-332	4322	22	acknowledging	acknowledge	VERB
ftr-332	4322	23	its	its	PRON
ftr-332	4322	24	error	error	NOUN
ftr-332	4322	25	and	and	CCONJ
ftr-332	4322	26	announcing	announce	VERB
ftr-332	4322	27	the	the	DET
ftr-332	4322	28	refund	refund	NOUN
ftr-332	4322	29	process	process	NOUN
ftr-332	4322	30	,	,	PUNCT
ftr-332	4322	31	is	be	AUX
ftr-332	4322	32	not	not	PART
ftr-332	4322	33	a	a	DET
ftr-332	4322	34	binding	bind	VERB
ftr-332	4322	35	rule	rule	NOUN
ftr-332	4322	36	but	but	CCONJ
ftr-332	4322	37	only	only	ADV
ftr-332	4322	38	a	a	DET
ftr-332	4322	39	general	general	ADJ
ftr-332	4322	40	policy	policy	NOUN
ftr-332	4322	41	statement	statement	NOUN
ftr-332	4322	42	.	.	PUNCT
ftr-332	4323	1			PROPN
ftr-332	4323	2	judge	judge	PROPN
ftr-332	4323	3	brown	brown	PROPN
ftr-332	4323	4	stated	state	VERB
ftr-332	4323	5	that	that	SCONJ
ftr-332	4323	6	the	the	DET
ftr-332	4323	7	irs	irs	PROPN
ftr-332	4323	8	position	position	NOUN
ftr-332	4323	9	was	be	AUX
ftr-332	4323	10	―just	―just	PROPN
ftr-332	4323	11	mean,‖	mean,‖	PROPN
ftr-332	4323	12	and	and	CCONJ
ftr-332	4323	13	that	that	SCONJ
ftr-332	4323	14	it	it	PRON
ftr-332	4323	15	―places	―place	VERB
ftr-332	4323	16	taxpayers	taxpayer	NOUN
ftr-332	4323	17	in	in	ADP
ftr-332	4323	18	a	a	DET
ftr-332	4323	19	virtual	virtual	ADJ
ftr-332	4323	20	house	house	NOUN
ftr-332	4323	21	of	of	ADP
ftr-332	4323	22	mirrors.‖	mirrors.‖	NOUN
ftr-332	4323	23	she	she	PRON
ftr-332	4323	24	continued	continue	VERB
ftr-332	4323	25	,	,	PUNCT
ftr-332	4323	26	―despite	―despite	ADP
ftr-332	4323	27	the	the	DET
ftr-332	4323	28	obvious	obvious	ADJ
ftr-332	4323	29	infirmities	infirmity	NOUN
ftr-332	4323	30	of	of	ADP
ftr-332	4323	31	[	[	PUNCT
ftr-332	4323	32	the	the	DET
ftr-332	4323	33	irs	irs	PROPN
ftr-332	4323	34	position	position	NOUN
ftr-332	4323	35	]	]	PUNCT
ftr-332	4323	36	,	,	PUNCT
ftr-332	4323	37	the	the	DET
ftr-332	4323	38	irs	irs	PROPN
ftr-332	4323	39	still	still	ADV
ftr-332	4323	40	has	have	VERB
ftr-332	4323	41	the	the	DET
ftr-332	4323	42	chutzpah	chutzpah	NOUN
ftr-332	4323	43	to	to	PART
ftr-332	4323	44	chide	chide	VERB
ftr-332	4323	45	taxpayers	taxpayer	NOUN
ftr-332	4323	46	for	for	ADP
ftr-332	4323	47	failing	fail	VERB
ftr-332	4323	48	to	to	PART
ftr-332	4323	49	intuit	intuit	VERB
ftr-332	4323	50	that	that	SCONJ
ftr-332	4323	51	neither	neither	CCONJ
ftr-332	4323	52	396	396	NUM
ftr-332	4323	53	florida	florida	PROPN
ftr-332	4323	54	tax	tax	NOUN
ftr-332	4323	55	review	review	NOUN
ftr-332	4323	56	[	[	X
ftr-332	4323	57	vol	vol	NOUN
ftr-332	4323	58	.	.	PUNCT
ftr-332	4324	1	12:5	12:5	NUM
ftr-332	4324	2	the	the	DET
ftr-332	4324	3	agency‘s	agency‘s	NOUN
ftr-332	4324	4	express	express	VERB
ftr-332	4324	5	instructions	instruction	NOUN
ftr-332	4324	6	nor	nor	CCONJ
ftr-332	4324	7	the	the	DET
ftr-332	4324	8	warning	warning	NOUN
ftr-332	4324	9	on	on	ADP
ftr-332	4324	10	its	its	PRON
ftr-332	4324	11	forms	form	NOUN
ftr-332	4324	12	should	should	AUX
ftr-332	4324	13	be	be	AUX
ftr-332	4324	14	taken	take	VERB
ftr-332	4324	15	seriously.‖	seriously.‖	ADJ
ftr-332	4324	16			PRON
ftr-332	4324	17	judge	judge	NOUN
ftr-332	4324	18	brown	brown	PROPN
ftr-332	4324	19	concluded	conclude	VERB
ftr-332	4324	20	,	,	PUNCT
ftr-332	4324	21	however	however	ADV
ftr-332	4324	22	,	,	PUNCT
ftr-332	4324	23	that	that	SCONJ
ftr-332	4324	24	―[a]ppellant	―[a]ppellant	PROPN
ftr-332	4324	25	neiland	neiland	NOUN
ftr-332	4324	26	cohen	cohen	NOUN
ftr-332	4324	27	filed	file	VERB
ftr-332	4324	28	his	his	PRON
ftr-332	4324	29	refund	refund	NOUN
ftr-332	4324	30	claim	claim	NOUN
ftr-332	4324	31	prematurely	prematurely	ADV
ftr-332	4324	32	and	and	CCONJ
ftr-332	4324	33	,	,	PUNCT
ftr-332	4324	34	―[we	―[we	NOUN
ftr-332	4324	35	]	]	PUNCT
ftr-332	4324	36	thus	thus	ADV
ftr-332	4324	37	,	,	PUNCT
ftr-332	4324	38	affirm	affirm	ADJ
ftr-332	4324	39	the	the	DET
ftr-332	4324	40	district	district	NOUN
ftr-332	4324	41	court‘s	court‘s	PROPN
ftr-332	4324	42	dismissal	dismissal	NOUN
ftr-332	4324	43	of	of	ADP
ftr-332	4324	44	his	his	PRON
ftr-332	4324	45	refund	refund	NOUN
ftr-332	4324	46	claim.‖	claim.‖	NOUN
ftr-332	4324	47	the	the	DET
ftr-332	4324	48	case	case	NOUN
ftr-332	4324	49	was	be	AUX
ftr-332	4324	50	remanded	remand	VERB
ftr-332	4324	51	to	to	ADP
ftr-332	4324	52	the	the	DET
ftr-332	4324	53	district	district	NOUN
ftr-332	4324	54	court	court	NOUN
ftr-332	4324	55	for	for	ADP
ftr-332	4324	56	its	its	PRON
ftr-332	4324	57	consideration	consideration	NOUN
ftr-332	4324	58	of	of	ADP
ftr-332	4324	59	the	the	DET
ftr-332	4324	60	merits	merit	NOUN
ftr-332	4324	61	.	.	PUNCT
ftr-332	4325	1			PROPN
ftr-332	4325	2	judge	judge	PROPN
ftr-332	4325	3	kavanaugh	kavanaugh	PROPN
ftr-332	4325	4	dissented	dissent	VERB
ftr-332	4325	5	,	,	PUNCT
ftr-332	4325	6	stating	state	VERB
ftr-332	4325	7	that	that	SCONJ
ftr-332	4325	8	the	the	DET
ftr-332	4325	9	appellant	appellant	NOUN
ftr-332	4325	10	could	could	AUX
ftr-332	4325	11	simply	simply	ADV
ftr-332	4325	12	have	have	AUX
ftr-332	4325	13	followed	follow	VERB
ftr-332	4325	14	the	the	DET
ftr-332	4325	15	procedures	procedure	NOUN
ftr-332	4325	16	of	of	ADP
ftr-332	4325	17	notice	notice	NOUN
ftr-332	4325	18	200650	200650	NUM
ftr-332	4325	19	.	.	PUNCT
ftr-332	4326	1			PUNCT
ftr-332	4326	2	the	the	DET
ftr-332	4326	3	d.c	d.c	PROPN
ftr-332	4326	4	.	.	PROPN
ftr-332	4326	5	circuit	circuit	PROPN
ftr-332	4326	6	granted	grant	VERB
ftr-332	4326	7	rehearing	rehear	VERB
ftr-332	4326	8	en	en	ADP
ftr-332	4326	9	banc	banc	NOUN
ftr-332	4326	10	,	,	PUNCT
ftr-332	4326	11	3/11/10	3/11/10	NUM
ftr-332	4326	12	.	.	PUNCT
ftr-332	4326	13	a.	a.	NOUN
ftr-332	4326	14	a	a	DET
ftr-332	4326	15	case	case	NOUN
ftr-332	4326	16	warning	warn	VERB
ftr-332	4326	17	that	that	SCONJ
ftr-332	4326	18	tax	tax	NOUN
ftr-332	4326	19	professionals	professional	NOUN
ftr-332	4326	20	continue	continue	VERB
ftr-332	4326	21	to	to	PART
ftr-332	4326	22	ignore	ignore	VERB
ftr-332	4326	23	administrative	administrative	ADJ
ftr-332	4326	24	law	law	NOUN
ftr-332	4326	25	at	at	ADP
ftr-332	4326	26	their	their	PRON
ftr-332	4326	27	(	(	PUNCT
ftr-332	4326	28	clients	client	NOUN
ftr-332	4326	29	’	'	PUNCT
ftr-332	4326	30	(	(	PUNCT
ftr-332	4326	31	?	?	PUNCT
ftr-332	4326	32	)	)	PUNCT
ftr-332	4326	33	)	)	PUNCT
ftr-332	4327	1	peril	peril	NOUN
ftr-332	4327	2	.	.	PUNCT
ftr-332	4328	1	the	the	DET
ftr-332	4328	2	panel	panel	NOUN
ftr-332	4328	3	holding	hold	VERB
ftr-332	4328	4	was	be	AUX
ftr-332	4328	5	upheld	uphold	VERB
ftr-332	4328	6	on	on	ADP
ftr-332	4328	7	rehearing	rehear	VERB
ftr-332	4328	8	en	en	ADP
ftr-332	4328	9	banc	banc	PROPN
ftr-332	4328	10	.	.	PUNCT
ftr-332	4329	1	cohen	cohen	PROPN
ftr-332	4329	2	v.	v.	PROPN
ftr-332	4329	3	united	united	PROPN
ftr-332	4329	4	states	states	PROPN
ftr-332	4329	5	,	,	PUNCT
ftr-332	4329	6	,	,	PUNCT
ftr-332	4329	7	650	650	NUM
ftr-332	4329	8	f.3d	f.3d	NUM
ftr-332	4329	9	717	717	NUM
ftr-332	4329	10	(	(	PUNCT
ftr-332	4329	11	d.c	d.c	PROPN
ftr-332	4329	12	.	.	PROPN
ftr-332	4329	13	cir	cir	PROPN
ftr-332	4329	14	.	.	PUNCT
ftr-332	4330	1	7/1/11	7/1/11	NUM
ftr-332	4330	2	)	)	PUNCT
ftr-332	4330	3	(	(	PUNCT
ftr-332	4330	4	6	6	NUM
ftr-332	4330	5	-	-	SYM
ftr-332	4330	6	3	3	NUM
ftr-332	4330	7	)	)	PUNCT
ftr-332	4330	8	.	.	PUNCT
ftr-332	4331	1	in	in	ADP
ftr-332	4331	2	upholding	uphold	VERB
ftr-332	4331	3	its	its	PRON
ftr-332	4331	4	original	original	ADJ
ftr-332	4331	5	panel	panel	NOUN
ftr-332	4331	6	decision	decision	NOUN
ftr-332	4331	7	to	to	PART
ftr-332	4331	8	remand	remand	VERB
ftr-332	4331	9	the	the	DET
ftr-332	4331	10	case	case	NOUN
ftr-332	4331	11	to	to	ADP
ftr-332	4331	12	the	the	DET
ftr-332	4331	13	district	district	NOUN
ftr-332	4331	14	court	court	NOUN
ftr-332	4331	15	for	for	ADP
ftr-332	4331	16	its	its	PRON
ftr-332	4331	17	consideration	consideration	NOUN
ftr-332	4331	18	of	of	ADP
ftr-332	4331	19	the	the	DET
ftr-332	4331	20	merits	merit	NOUN
ftr-332	4331	21	,	,	PUNCT
ftr-332	4331	22	judge	judge	PROPN
ftr-332	4331	23	brown	brown	PROPN
ftr-332	4331	24	wrote	write	VERB
ftr-332	4331	25	the	the	DET
ftr-332	4331	26	majority	majority	NOUN
ftr-332	4331	27	opinion	opinion	NOUN
ftr-332	4331	28	that	that	PRON
ftr-332	4331	29	held	hold	VERB
ftr-332	4331	30	the	the	DET
ftr-332	4331	31	suit	suit	NOUN
ftr-332	4331	32	was	be	AUX
ftr-332	4331	33	not	not	PART
ftr-332	4331	34	precluded	preclude	VERB
ftr-332	4331	35	by	by	ADP
ftr-332	4331	36	either	either	CCONJ
ftr-332	4331	37	the	the	DET
ftr-332	4331	38	anti	anti	ADJ
ftr-332	4331	39	-	-	ADJ
ftr-332	4331	40	injunction	injunction	ADJ
ftr-332	4331	41	act	act	NOUN
ftr-332	4331	42	or	or	CCONJ
ftr-332	4331	43	the	the	DET
ftr-332	4331	44	declaratory	declaratory	ADJ
ftr-332	4331	45	judgment	judgment	NOUN
ftr-332	4331	46	act	act	NOUN
ftr-332	4331	47	.	.	PUNCT
ftr-332	4332	1	judge	judge	PROPN
ftr-332	4332	2	kavanaugh‘s	kavanaugh‘s	PROPN
ftr-332	4332	3	dissent	dissent	NOUN
ftr-332	4332	4	emphasized	emphasize	VERB
ftr-332	4332	5	that	that	SCONJ
ftr-332	4332	6	this	this	DET
ftr-332	4332	7	suit	suit	NOUN
ftr-332	4332	8	was	be	AUX
ftr-332	4332	9	merely	merely	ADV
ftr-332	4332	10	a	a	DET
ftr-332	4332	11	prelude	prelude	NOUN
ftr-332	4332	12	to	to	ADP
ftr-332	4332	13	a	a	DET
ftr-332	4332	14	class	class	NOUN
ftr-332	4332	15	action	action	NOUN
ftr-332	4332	16	suit	suit	NOUN
ftr-332	4332	17	seeking	seek	VERB
ftr-332	4332	18	monetary	monetary	ADJ
ftr-332	4332	19	relief	relief	NOUN
ftr-332	4332	20	from	from	ADP
ftr-332	4332	21	the	the	DET
ftr-332	4332	22	government	government	NOUN
ftr-332	4332	23	,	,	PUNCT
ftr-332	4332	24	and	and	CCONJ
ftr-332	4332	25	that	that	SCONJ
ftr-332	4332	26	there	there	PRON
ftr-332	4332	27	was	be	VERB
ftr-332	4332	28	an	an	DET
ftr-332	4332	29	adequate	adequate	ADJ
ftr-332	4332	30	remedy	remedy	NOUN
ftr-332	4332	31	in	in	ADP
ftr-332	4332	32	individual	individual	ADJ
ftr-332	4332	33	refund	refund	NOUN
ftr-332	4332	34	suits	suit	NOUN
ftr-332	4332	35	following	follow	VERB
ftr-332	4332	36	claims	claim	NOUN
ftr-332	4332	37	for	for	ADP
ftr-332	4332	38	refund	refund	NOUN
ftr-332	4332	39	under	under	ADP
ftr-332	4332	40	the	the	DET
ftr-332	4332	41	procedures	procedure	NOUN
ftr-332	4332	42	of	of	ADP
ftr-332	4332	43	notice	notice	NOUN
ftr-332	4332	44	2006	2006	NUM
ftr-332	4332	45	-	-	SYM
ftr-332	4332	46	50	50	NUM
ftr-332	4332	47	in	in	ADP
ftr-332	4332	48	which	which	PRON
ftr-332	4332	49	all	all	DET
ftr-332	4332	50	claims	claim	NOUN
ftr-332	4332	51	under	under	ADP
ftr-332	4332	52	the	the	DET
ftr-332	4332	53	administrative	administrative	ADJ
ftr-332	4332	54	procedure	procedure	NOUN
ftr-332	4332	55	act	act	NOUN
ftr-332	4332	56	could	could	AUX
ftr-332	4332	57	be	be	AUX
ftr-332	4332	58	asserted	assert	VERB
ftr-332	4332	59	.	.	PUNCT
ftr-332	4333	1			PUNCT
ftr-332	4334	1	―enough	―enough	NOUN
ftr-332	4334	2	,	,	PUNCT
ftr-332	4334	3	already!‖	already!‖	VERB
ftr-332	4334	4	the	the	DET
ftr-332	4334	5	irs	irs	PROPN
ftr-332	4334	6	cries	cry	VERB
ftr-332	4334	7	,	,	PUNCT
ftr-332	4334	8	―uncle.‖	―uncle.‖	AUX
ftr-332	4334	9	notice	notice	VERB
ftr-332	4334	10	2006	2006	NUM
ftr-332	4334	11	-	-	SYM
ftr-332	4334	12	50	50	NUM
ftr-332	4334	13	,	,	PUNCT
ftr-332	4334	14	2006	2006	NUM
ftr-332	4334	15	-	-	SYM
ftr-332	4334	16	1	1	NUM
ftr-332	4334	17	c.b	c.b	PROPN
ftr-332	4334	18	.	.	PROPN
ftr-332	4334	19	1141	1141	NUM
ftr-332	4334	20	(	(	PUNCT
ftr-332	4334	21	5/26/06	5/26/06	NUM
ftr-332	4334	22	)	)	PUNCT
ftr-332	4334	23	,	,	PUNCT
ftr-332	4334	24	revoking	revoke	VERB
ftr-332	4334	25	notice	notice	NOUN
ftr-332	4334	26	200579	200579	NUM
ftr-332	4334	27	,	,	PUNCT
ftr-332	4334	28	2005	2005	NUM
ftr-332	4334	29	-	-	SYM
ftr-332	4334	30	2	2	NUM
ftr-332	4334	31	c.b	c.b	PROPN
ftr-332	4334	32	.	.	PROPN
ftr-332	4334	33	952	952	NUM
ftr-332	4334	34	.	.	PUNCT
ftr-332	4335	1	the	the	DET
ftr-332	4335	2	irs	irs	PROPN
ftr-332	4335	3	announced	announce	VERB
ftr-332	4335	4	that	that	SCONJ
ftr-332	4335	5	it	it	PRON
ftr-332	4335	6	will	will	AUX
ftr-332	4335	7	stop	stop	VERB
ftr-332	4335	8	assessing	assess	VERB
ftr-332	4335	9	the	the	DET
ftr-332	4335	10	§	§	PROPN
ftr-332	4335	11	4251	4251	NUM
ftr-332	4335	12	telephone	telephone	NOUN
ftr-332	4335	13	excise	excise	NOUN
ftr-332	4335	14	tax	tax	NOUN
ftr-332	4335	15	on	on	ADP
ftr-332	4335	16	long	long	ADJ
ftr-332	4335	17	distance	distance	NOUN
ftr-332	4335	18	services	service	NOUN
ftr-332	4335	19	,	,	PUNCT
ftr-332	4335	20	and	and	CCONJ
ftr-332	4335	21	that	that	SCONJ
ftr-332	4335	22	it	it	PRON
ftr-332	4335	23	will	will	AUX
ftr-332	4335	24	provide	provide	VERB
ftr-332	4335	25	for	for	ADP
ftr-332	4335	26	refunds	refund	NOUN
ftr-332	4335	27	of	of	ADP
ftr-332	4335	28	taxes	taxis	NOUN
ftr-332	4335	29	paid	pay	VERB
ftr-332	4335	30	on	on	ADP
ftr-332	4335	31	services	service	NOUN
ftr-332	4335	32	billed	bill	VERB
ftr-332	4335	33	after	after	ADP
ftr-332	4335	34	2/28/03	2/28/03	PROPN
ftr-332	4335	35	and	and	CCONJ
ftr-332	4335	36	before	before	ADP
ftr-332	4335	37	8/1/06	8/1/06	NUM
ftr-332	4335	38	.	.	PUNCT
ftr-332	4336	1	these	these	DET
ftr-332	4336	2	refunds	refund	NOUN
ftr-332	4336	3	are	be	AUX
ftr-332	4336	4	to	to	PART
ftr-332	4336	5	be	be	AUX
ftr-332	4336	6	requested	request	VERB
ftr-332	4336	7	on	on	ADP
ftr-332	4336	8	2006	2006	NUM
ftr-332	4336	9	federal	federal	ADJ
ftr-332	4336	10	income	income	NOUN
ftr-332	4336	11	tax	tax	NOUN
ftr-332	4336	12	returns	return	NOUN
ftr-332	4336	13	,	,	PUNCT
ftr-332	4336	14	the	the	DET
ftr-332	4336	15	right	right	NOUN
ftr-332	4336	16	to	to	PART
ftr-332	4336	17	which	which	PRON
ftr-332	4336	18	will	will	AUX
ftr-332	4336	19	be	be	AUX
ftr-332	4336	20	preserved	preserve	VERB
ftr-332	4336	21	by	by	ADP
ftr-332	4336	22	the	the	DET
ftr-332	4336	23	irs	irs	PROPN
ftr-332	4336	24	scheduling	scheduling	NOUN
ftr-332	4336	25	overassessments	overassessment	NOUN
ftr-332	4336	26	under	under	ADP
ftr-332	4336	27	§	§	PROPN
ftr-332	4336	28	6407	6407	NUM
ftr-332	4336	29	.	.	PUNCT
ftr-332	4337	1	individuals	individual	NOUN
ftr-332	4337	2	are	be	AUX
ftr-332	4337	3	eligible	eligible	ADJ
ftr-332	4337	4	to	to	PART
ftr-332	4337	5	receive	receive	VERB
ftr-332	4337	6	a	a	DET
ftr-332	4337	7	safe	safe	ADJ
ftr-332	4337	8	harbor	harbor	NOUN
ftr-332	4337	9	amount	amount	NOUN
ftr-332	4337	10	,	,	PUNCT
ftr-332	4337	11	which	which	PRON
ftr-332	4337	12	has	have	AUX
ftr-332	4337	13	not	not	PART
ftr-332	4337	14	yet	yet	ADV
ftr-332	4337	15	been	be	AUX
ftr-332	4337	16	determined	determine	VERB
ftr-332	4337	17	.	.	PUNCT
ftr-332	4338	1	interest	interest	NOUN
ftr-332	4338	2	received	receive	VERB
ftr-332	4338	3	on	on	ADP
ftr-332	4338	4	the	the	DET
ftr-332	4338	5	refunds	refund	NOUN
ftr-332	4338	6	will	will	AUX
ftr-332	4338	7	have	have	VERB
ftr-332	4338	8	to	to	PART
ftr-332	4338	9	be	be	AUX
ftr-332	4338	10	reported	report	VERB
ftr-332	4338	11	as	as	ADP
ftr-332	4338	12	2007	2007	NUM
ftr-332	4338	13	income	income	NOUN
ftr-332	4338	14	.	.	PUNCT
ftr-332	4339	1	2	2	X
ftr-332	4339	2	.	.	NUM
ftr-332	4339	3	disregarded	disregarded	ADJ
ftr-332	4339	4	entities	entity	NOUN
ftr-332	4339	5	are	be	AUX
ftr-332	4339	6	regarded	regard	VERB
ftr-332	4339	7	as	as	ADP
ftr-332	4339	8	corporations	corporation	NOUN
ftr-332	4339	9	for	for	ADP
ftr-332	4339	10	excise	excise	NOUN
ftr-332	4339	11	taxes	taxis	NOUN
ftr-332	4339	12	.	.	PUNCT
ftr-332	4340	1	t.d	t.d	X
ftr-332	4340	2	.	.	PROPN
ftr-332	4340	3	9553	9553	NUM
ftr-332	4340	4	,	,	PUNCT
ftr-332	4340	5	disregarded	disregard	VERB
ftr-332	4340	6	entities	entity	NOUN
ftr-332	4340	7	;	;	PUNCT
ftr-332	4340	8	excise	excise	NOUN
ftr-332	4340	9	taxes	taxis	NOUN
ftr-332	4340	10	and	and	CCONJ
ftr-332	4340	11	employment	employment	NOUN
ftr-332	4340	12	taxes	taxis	NOUN
ftr-332	4340	13	,	,	PUNCT
ftr-332	4340	14	76	76	NUM
ftr-332	4340	15	f.r	f.r	NOUN
ftr-332	4340	16	.	.	PROPN
ftr-332	4341	1	66181	66181	NUM
ftr-332	4341	2	(	(	PUNCT
ftr-332	4341	3	10/26/11	10/26/11	NUM
ftr-332	4341	4	)	)	PUNCT
ftr-332	4341	5	.	.	PUNCT
ftr-332	4342	1	the	the	DET
ftr-332	4342	2	treasury	treasury	PROPN
ftr-332	4342	3	has	have	AUX
ftr-332	4342	4	finalized	finalize	VERB
ftr-332	4342	5	temporary	temporary	ADJ
ftr-332	4342	6	regulations	regulation	NOUN
ftr-332	4342	7	issued	issue	VERB
ftr-332	4342	8	in	in	ADP
ftr-332	4342	9	2009	2009	NUM
ftr-332	4342	10	that	that	PRON
ftr-332	4342	11	provide	provide	VERB
ftr-332	4342	12	that	that	SCONJ
ftr-332	4342	13	a	a	DET
ftr-332	4342	14	disregarded	disregarded	ADJ
ftr-332	4342	15	entity	entity	NOUN
ftr-332	4342	16	is	be	AUX
ftr-332	4342	17	treated	treat	VERB
ftr-332	4342	18	as	as	ADP
ftr-332	4342	19	an	an	DET
ftr-332	4342	20	entity	entity	NOUN
ftr-332	4342	21	separate	separate	ADJ
ftr-332	4342	22	from	from	ADP
ftr-332	4342	23	its	its	PRON
ftr-332	4342	24	owner	owner	NOUN
ftr-332	4342	25	for	for	ADP
ftr-332	4342	26	purposes	purpose	NOUN
ftr-332	4342	27	of	of	ADP
ftr-332	4342	28	federal	federal	ADJ
ftr-332	4342	29	tax	tax	NOUN
ftr-332	4342	30	liabilities	liability	NOUN
ftr-332	4342	31	of	of	ADP
ftr-332	4342	32	the	the	DET
ftr-332	4342	33	entity	entity	NOUN
ftr-332	4342	34	for	for	ADP
ftr-332	4342	35	any	any	DET
ftr-332	4342	36	period	period	NOUN
ftr-332	4342	37	that	that	PRON
ftr-332	4342	38	it	it	PRON
ftr-332	4342	39	was	be	AUX
ftr-332	4342	40	not	not	PART
ftr-332	4342	41	a	a	DET
ftr-332	4342	42	disregarded	disregarded	ADJ
ftr-332	4342	43	entity	entity	NOUN
ftr-332	4342	44	,	,	PUNCT
ftr-332	4342	45	federal	federal	ADJ
ftr-332	4342	46	tax	tax	NOUN
ftr-332	4342	47	liabilities	liability	NOUN
ftr-332	4342	48	of	of	ADP
ftr-332	4342	49	any	any	DET
ftr-332	4342	50	other	other	ADJ
ftr-332	4342	51	entity	entity	NOUN
ftr-332	4342	52	for	for	ADP
ftr-332	4342	53	which	which	PRON
ftr-332	4342	54	the	the	DET
ftr-332	4342	55	disregarded	disregarded	ADJ
ftr-332	4342	56	entity	entity	NOUN
ftr-332	4342	57	is	be	AUX
ftr-332	4342	58	liable	liable	ADJ
ftr-332	4342	59	,	,	PUNCT
ftr-332	4342	60	and	and	CCONJ
ftr-332	4342	61	refunds	refund	NOUN
ftr-332	4342	62	or	or	CCONJ
ftr-332	4342	63	credits	credit	NOUN
ftr-332	4342	64	of	of	ADP
ftr-332	4342	65	federal	federal	ADJ
ftr-332	4342	66	tax	tax	NOUN
ftr-332	4342	67	.	.	PUNCT
ftr-332	4343	1	reg	reg	NOUN
ftr-332	4343	2	.	.	PUNCT
ftr-332	4344	1	§	§	PROPN
ftr-332	4344	2	301.7701	301.7701	NUM
ftr-332	4344	3	-	-	SYM
ftr-332	4344	4	2(c)(2)(iv)(b	2(c)(2)(iv)(b	NUM
ftr-332	4344	5	)	)	PUNCT
ftr-332	4344	6	2012	2012	NUM
ftr-332	4344	7	]	]	PUNCT
ftr-332	4344	8	recent	recent	ADJ
ftr-332	4344	9	developments	development	NOUN
ftr-332	4344	10	in	in	ADP
ftr-332	4344	11	federal	federal	ADJ
ftr-332	4344	12	income	income	NOUN
ftr-332	4344	13	taxation	taxation	NOUN
ftr-332	4344	14	397	397	NUM
ftr-332	4344	15	provides	provide	VERB
ftr-332	4344	16	that	that	SCONJ
ftr-332	4344	17	a	a	DET
ftr-332	4344	18	disregarded	disregarded	ADJ
ftr-332	4344	19	entity	entity	NOUN
ftr-332	4344	20	is	be	AUX
ftr-332	4344	21	treated	treat	VERB
ftr-332	4344	22	as	as	ADP
ftr-332	4344	23	a	a	DET
ftr-332	4344	24	corporation	corporation	NOUN
ftr-332	4344	25	for	for	ADP
ftr-332	4344	26	purposes	purpose	NOUN
ftr-332	4344	27	of	of	ADP
ftr-332	4344	28	employment	employment	NOUN
ftr-332	4344	29	tax	tax	NOUN
ftr-332	4344	30	and	and	CCONJ
ftr-332	4344	31	income	income	NOUN
ftr-332	4344	32	tax	tax	NOUN
ftr-332	4344	33	withholding	withholding	NOUN
ftr-332	4344	34	,	,	PUNCT
ftr-332	4344	35	and	and	CCONJ
ftr-332	4344	36	reg	reg	NOUN
ftr-332	4344	37	.	.	PUNCT
ftr-332	4345	1	§	§	PROPN
ftr-332	4345	2	301.77012(c)(2)(v)(b	301.77012(c)(2)(v)(b	NUM
ftr-332	4345	3	)	)	PUNCT
ftr-332	4345	4	provides	provide	VERB
ftr-332	4345	5	that	that	SCONJ
ftr-332	4345	6	a	a	DET
ftr-332	4345	7	disregarded	disregarded	ADJ
ftr-332	4345	8	entity	entity	NOUN
ftr-332	4345	9	is	be	AUX
ftr-332	4345	10	treated	treat	VERB
ftr-332	4345	11	as	as	ADP
ftr-332	4345	12	a	a	DET
ftr-332	4345	13	corporation	corporation	NOUN
ftr-332	4345	14	for	for	ADP
ftr-332	4345	15	purposes	purpose	NOUN
ftr-332	4345	16	of	of	ADP
ftr-332	4345	17	excise	excise	NOUN
ftr-332	4345	18	taxes	taxis	NOUN
ftr-332	4345	19	described	describe	VERB
ftr-332	4345	20	in	in	ADP
ftr-332	4345	21	reg	reg	NOUN
ftr-332	4345	22	.	.	PUNCT
ftr-332	4346	1	§	§	PROPN
ftr-332	4346	2	301.7701	301.7701	NUM
ftr-332	4346	3	-	-	SYM
ftr-332	4346	4	2(c)(2)(v)(a	2(c)(2)(v)(a	NUM
ftr-332	4346	5	)	)	PUNCT
ftr-332	4346	6	.	.	PUNCT
ftr-332	4347	1	the	the	DET
ftr-332	4347	2	preamble	preamble	NOUN
ftr-332	4347	3	to	to	ADP
ftr-332	4347	4	the	the	DET
ftr-332	4347	5	regulation	regulation	NOUN
ftr-332	4347	6	states	state	VERB
ftr-332	4347	7	that	that	SCONJ
ftr-332	4347	8	the	the	DET
ftr-332	4347	9	―final	―final	PROPN
ftr-332	4347	10	regulations	regulation	NOUN
ftr-332	4347	11	retain	retain	VERB
ftr-332	4347	12	the	the	DET
ftr-332	4347	13	rule	rule	NOUN
ftr-332	4347	14	that	that	PRON
ftr-332	4347	15	excise	excise	VERB
ftr-332	4347	16	taxes	taxis	NOUN
ftr-332	4347	17	imposed	impose	VERB
ftr-332	4347	18	on	on	ADP
ftr-332	4347	19	amounts	amount	NOUN
ftr-332	4347	20	paid	pay	VERB
ftr-332	4347	21	for	for	ADP
ftr-332	4347	22	covered	covered	ADJ
ftr-332	4347	23	services	service	NOUN
ftr-332	4347	24	(	(	PUNCT
ftr-332	4347	25	such	such	ADJ
ftr-332	4347	26	as	as	ADP
ftr-332	4347	27	air	air	NOUN
ftr-332	4347	28	transportation	transportation	NOUN
ftr-332	4347	29	)	)	PUNCT
ftr-332	4347	30	apply	apply	VERB
ftr-332	4347	31	to	to	ADP
ftr-332	4347	32	amounts	amount	NOUN
ftr-332	4347	33	paid	pay	VERB
ftr-332	4347	34	between	between	ADP
ftr-332	4347	35	state	state	NOUN
ftr-332	4347	36	law	law	NOUN
ftr-332	4347	37	entities	entity	NOUN
ftr-332	4347	38	for	for	ADP
ftr-332	4347	39	such	such	ADJ
ftr-332	4347	40	services	service	NOUN
ftr-332	4347	41	(	(	PUNCT
ftr-332	4347	42	unless	unless	SCONJ
ftr-332	4347	43	a	a	DET
ftr-332	4347	44	statutory	statutory	ADJ
ftr-332	4347	45	exception	exception	NOUN
ftr-332	4347	46	applies).‖	applies).‖	NOUN
ftr-332	4347	47	thus	thus	ADV
ftr-332	4347	48	,	,	PUNCT
ftr-332	4347	49	for	for	ADP
ftr-332	4347	50	example	example	NOUN
ftr-332	4347	51	,	,	PUNCT
ftr-332	4347	52	payments	payment	NOUN
ftr-332	4347	53	by	by	ADP
ftr-332	4347	54	the	the	DET
ftr-332	4347	55	owner	owner	NOUN
ftr-332	4347	56	for	for	ADP
ftr-332	4347	57	air	air	NOUN
ftr-332	4347	58	transportation	transportation	NOUN
ftr-332	4347	59	to	to	ADP
ftr-332	4347	60	a	a	DET
ftr-332	4347	61	disregarded	disregarded	ADJ
ftr-332	4347	62	entity	entity	NOUN
ftr-332	4347	63	are	be	AUX
ftr-332	4347	64	subject	subject	ADJ
ftr-332	4347	65	to	to	ADP
ftr-332	4347	66	excise	excise	NOUN
ftr-332	4347	67	taxes	taxis	NOUN
ftr-332	4347	68	under	under	ADP
ftr-332	4347	69	§	§	PROPN
ftr-332	4347	70	4261	4261	NUM
ftr-332	4347	71	.	.	PUNCT
ftr-332	4348	1	xii	xii	NOUN
ftr-332	4348	2	.	.	PUNCT
ftr-332	4349	1	tax	tax	NOUN
ftr-332	4349	2	legislation	legislation	NOUN
ftr-332	4349	3	a.	a.	NOUN
ftr-332	4349	4	enacted	enact	VERB
ftr-332	4349	5	1	1	NUM
ftr-332	4349	6	.	.	PUNCT
ftr-332	4349	7	h.r	h.r	PROPN
ftr-332	4349	8	.	.	PROPN
ftr-332	4349	9	3590	3590	NUM
ftr-332	4349	10	,	,	PUNCT
ftr-332	4349	11	the	the	DET
ftr-332	4349	12	patient	patient	NOUN
ftr-332	4349	13	protection	protection	NOUN
ftr-332	4349	14	and	and	CCONJ
ftr-332	4349	15	affordable	affordable	ADJ
ftr-332	4349	16	care	care	NOUN
ftr-332	4349	17	act	act	NOUN
ftr-332	4349	18	(	(	PUNCT
ftr-332	4349	19	―ppaca‖	―ppaca‖	PROPN
ftr-332	4349	20	–	–	PUNCT
ftr-332	4349	21	pronounced	pronounce	VERB
ftr-332	4349	22	―pee	―pee	PROPN
ftr-332	4349	23	-	-	PUNCT
ftr-332	4349	24	pac	pac	PROPN
ftr-332	4349	25	-	-	PUNCT
ftr-332	4349	26	a‖	a‖	PROPN
ftr-332	4349	27	)	)	PUNCT
ftr-332	4349	28	,	,	PUNCT
ftr-332	4349	29	p.l.111	p.l.111	NOUN
ftr-332	4349	30	-	-	PUNCT
ftr-332	4349	31	148	148	NUM
ftr-332	4349	32	,	,	PUNCT
ftr-332	4349	33	was	be	AUX
ftr-332	4349	34	signed	sign	VERB
ftr-332	4349	35	by	by	ADP
ftr-332	4349	36	president	president	PROPN
ftr-332	4349	37	obama	obama	PROPN
ftr-332	4349	38	on	on	ADP
ftr-332	4349	39	3/23/10	3/23/10	NUM
ftr-332	4349	40	,	,	PUNCT
ftr-332	4349	41	and	and	CCONJ
ftr-332	4349	42	h.r	h.r	PROPN
ftr-332	4349	43	.	.	PROPN
ftr-332	4349	44	4872	4872	NUM
ftr-332	4349	45	,	,	PUNCT
ftr-332	4349	46	the	the	DET
ftr-332	4349	47	health	health	NOUN
ftr-332	4349	48	care	care	NOUN
ftr-332	4349	49	and	and	CCONJ
ftr-332	4349	50	education	education	NOUN
ftr-332	4349	51	reconciliation	reconciliation	NOUN
ftr-332	4349	52	act	act	NOUN
ftr-332	4349	53	of	of	ADP
ftr-332	4349	54	2010	2010	NUM
ftr-332	4349	55	(	(	PUNCT
ftr-332	4349	56	―2010	―2010	NUM
ftr-332	4349	57	health	health	NOUN
ftr-332	4349	58	care	care	NOUN
ftr-332	4349	59	act‖	act‖	PUNCT
ftr-332	4349	60	or	or	CCONJ
ftr-332	4349	61	―2010	―2010	ADJ
ftr-332	4349	62	reconciliation	reconciliation	NOUN
ftr-332	4349	63	act‖	act‖	ADJ
ftr-332	4349	64	)	)	PUNCT
ftr-332	4349	65	,	,	PUNCT
ftr-332	4349	66	p.l	p.l	PROPN
ftr-332	4349	67	.	.	NOUN
ftr-332	4349	68	111	111	NUM
ftr-332	4349	69	-	-	SYM
ftr-332	4349	70	152	152	NUM
ftr-332	4349	71	,	,	PUNCT
ftr-332	4349	72	was	be	AUX
ftr-332	4349	73	signed	sign	VERB
ftr-332	4349	74	by	by	ADP
ftr-332	4349	75	president	president	PROPN
ftr-332	4349	76	obama	obama	PROPN
ftr-332	4349	77	on	on	ADP
ftr-332	4349	78	3/30/10	3/30/10	NUM
ftr-332	4349	79	.	.	PUNCT
ftr-332	4350	1	a.	a.	NOUN
ftr-332	4351	1	the	the	DET
ftr-332	4351	2	2010	2010	NUM
ftr-332	4351	3	health	health	NOUN
ftr-332	4351	4	care	care	NOUN
ftr-332	4351	5	act	act	NOUN
ftr-332	4351	6	is	be	AUX
ftr-332	4351	7	constitutional	constitutional	ADJ
ftr-332	4351	8	,	,	PUNCT
ftr-332	4351	9	but	but	CCONJ
ftr-332	4351	10	the	the	DET
ftr-332	4351	11	―penalty‖	―penalty‖	PROPN
ftr-332	4351	12	is	be	AUX
ftr-332	4351	13	not	not	PART
ftr-332	4351	14	a	a	DET
ftr-332	4351	15	―tax.‖	―tax.‖	ADJ
ftr-332	4351	16	thomas	thomas	PROPN
ftr-332	4351	17	more	more	ADJ
ftr-332	4351	18	law	law	NOUN
ftr-332	4351	19	center	center	NOUN
ftr-332	4351	20	v.	v.	ADP
ftr-332	4351	21	obama	obama	PROPN
ftr-332	4351	22	,	,	PUNCT
ftr-332	4351	23	651	651	NUM
ftr-332	4351	24	f.3d	f.3d	NUM
ftr-332	4351	25	529	529	NUM
ftr-332	4351	26	(	(	PUNCT
ftr-332	4351	27	6th	6th	ADJ
ftr-332	4351	28	cir	cir	NOUN
ftr-332	4351	29	.	.	PUNCT
ftr-332	4352	1	6/29/11	6/29/11	NUM
ftr-332	4352	2	)	)	PUNCT
ftr-332	4352	3	(	(	PUNCT
ftr-332	4352	4	2	2	NUM
ftr-332	4352	5	-	-	SYM
ftr-332	4352	6	1	1	NUM
ftr-332	4352	7	)	)	PUNCT
ftr-332	4352	8	.	.	PUNCT
ftr-332	4353	1	the	the	DET
ftr-332	4353	2	sixth	sixth	ADJ
ftr-332	4353	3	circuit	circuit	NOUN
ftr-332	4353	4	court	court	NOUN
ftr-332	4353	5	of	of	ADP
ftr-332	4353	6	appeals	appeal	NOUN
ftr-332	4353	7	,	,	PUNCT
ftr-332	4353	8	in	in	ADP
ftr-332	4353	9	an	an	DET
ftr-332	4353	10	opinion	opinion	NOUN
ftr-332	4353	11	by	by	ADP
ftr-332	4353	12	judge	judge	PROPN
ftr-332	4353	13	martin	martin	PROPN
ftr-332	4353	14	,	,	PUNCT
ftr-332	4353	15	upheld	uphold	VERB
ftr-332	4353	16	the	the	DET
ftr-332	4353	17	constitutionality	constitutionality	NOUN
ftr-332	4353	18	of	of	ADP
ftr-332	4353	19	the	the	DET
ftr-332	4353	20	patient	patient	NOUN
ftr-332	4353	21	protection	protection	NOUN
ftr-332	4353	22	and	and	CCONJ
ftr-332	4353	23	affordable	affordable	ADJ
ftr-332	4353	24	care	care	PROPN
ftr-332	4353	25	act	act	PROPN
ftr-332	4353	26	,	,	PUNCT
ftr-332	4353	27	pub	pub	NOUN
ftr-332	4353	28	.	.	PUNCT
ftr-332	4354	1	l.	l.	PROPN
ftr-332	4354	2	no	no	INTJ
ftr-332	4354	3	.	.	NOUN
ftr-332	4355	1	111	111	NUM
ftr-332	4355	2	-	-	SYM
ftr-332	4355	3	148	148	NUM
ftr-332	4355	4	,	,	PUNCT
ftr-332	4355	5	124	124	NUM
ftr-332	4355	6	stat	stat	NOUN
ftr-332	4355	7	.	.	PUNCT
ftr-332	4356	1	119	119	NUM
ftr-332	4356	2	(	(	PUNCT
ftr-332	4356	3	2010	2010	NUM
ftr-332	4356	4	)	)	PUNCT
ftr-332	4356	5	,	,	PUNCT
ftr-332	4356	6	amended	amend	VERB
ftr-332	4356	7	by	by	ADP
ftr-332	4356	8	the	the	DET
ftr-332	4356	9	health	health	NOUN
ftr-332	4356	10	care	care	NOUN
ftr-332	4356	11	and	and	CCONJ
ftr-332	4356	12	education	education	NOUN
ftr-332	4356	13	reconciliation	reconciliation	NOUN
ftr-332	4356	14	act	act	NOUN
ftr-332	4356	15	of	of	ADP
ftr-332	4356	16	2010	2010	NUM
ftr-332	4356	17	,	,	PUNCT
ftr-332	4356	18	pub	pub	NOUN
ftr-332	4356	19	.	.	PUNCT
ftr-332	4357	1	l.	l.	PROPN
ftr-332	4357	2	no	no	INTJ
ftr-332	4357	3	.	.	PROPN
ftr-332	4358	1	111	111	NUM
ftr-332	4358	2	-	-	SYM
ftr-332	4358	3	152	152	NUM
ftr-332	4358	4	,	,	PUNCT
ftr-332	4358	5	124	124	NUM
ftr-332	4358	6	stat	stat	NOUN
ftr-332	4358	7	.	.	PUNCT
ftr-332	4359	1	1029	1029	NUM
ftr-332	4359	2	.	.	PUNCT
ftr-332	4360	1	the	the	DET
ftr-332	4360	2	majority	majority	NOUN
ftr-332	4360	3	opinion	opinion	NOUN
ftr-332	4360	4	upheld	uphold	VERB
ftr-332	4360	5	the	the	DET
ftr-332	4360	6	act	act	NOUN
ftr-332	4360	7	under	under	ADP
ftr-332	4360	8	the	the	DET
ftr-332	4360	9	commerce	commerce	NOUN
ftr-332	4360	10	clause	clause	NOUN
ftr-332	4360	11	.	.	PUNCT
ftr-332	4361	1	judge	judge	PROPN
ftr-332	4361	2	sutton‘s	sutton‘s	PROPN
ftr-332	4361	3	concurring	concur	VERB
ftr-332	4361	4	opinion	opinion	NOUN
ftr-332	4361	5	,	,	PUNCT
ftr-332	4361	6	which	which	PRON
ftr-332	4361	7	also	also	ADV
ftr-332	4361	8	―delivered	―delivere	VERB
ftr-332	4361	9	the	the	DET
ftr-332	4361	10	opinion	opinion	NOUN
ftr-332	4361	11	of	of	ADP
ftr-332	4361	12	the	the	DET
ftr-332	4361	13	court	court	NOUN
ftr-332	4361	14	in	in	ADP
ftr-332	4361	15	part‖	part‖	NOUN
ftr-332	4361	16	also	also	ADV
ftr-332	4361	17	concluded	conclude	VERB
ftr-332	4361	18	that	that	SCONJ
ftr-332	4361	19	the	the	DET
ftr-332	4361	20	act	act	NOUN
ftr-332	4361	21	was	be	AUX
ftr-332	4361	22	constitutional	constitutional	ADJ
ftr-332	4361	23	under	under	ADP
ftr-332	4361	24	the	the	DET
ftr-332	4361	25	commerce	commerce	NOUN
ftr-332	4361	26	clause	clause	NOUN
ftr-332	4361	27	,	,	PUNCT
ftr-332	4361	28	but	but	CCONJ
ftr-332	4361	29	held	hold	VERB
ftr-332	4361	30	that	that	SCONJ
ftr-332	4361	31	the	the	DET
ftr-332	4361	32	act	act	NOUN
ftr-332	4361	33	was	be	AUX
ftr-332	4361	34	not	not	PART
ftr-332	4361	35	an	an	DET
ftr-332	4361	36	exercise	exercise	NOUN
ftr-332	4361	37	of	of	ADP
ftr-332	4361	38	the	the	DET
ftr-332	4361	39	taxing	tax	VERB
ftr-332	4361	40	power	power	NOUN
ftr-332	4361	41	–	–	PUNCT
ftr-332	4361	42	the	the	DET
ftr-332	4361	43	penalty	penalty	NOUN
ftr-332	4361	44	for	for	ADP
ftr-332	4361	45	not	not	PART
ftr-332	4361	46	purchasing	purchase	VERB
ftr-332	4361	47	health	health	NOUN
ftr-332	4361	48	insurance	insurance	NOUN
ftr-332	4361	49	was	be	AUX
ftr-332	4361	50	not	not	PART
ftr-332	4361	51	a	a	DET
ftr-332	4361	52	tax	tax	NOUN
ftr-332	4361	53	.	.	PUNCT
ftr-332	4362	1	an	an	DET
ftr-332	4362	2	opinion	opinion	NOUN
ftr-332	4362	3	by	by	ADP
ftr-332	4362	4	senior	senior	ADJ
ftr-332	4362	5	district	district	NOUN
ftr-332	4362	6	judge	judge	NOUN
ftr-332	4362	7	graham	graham	PROPN
ftr-332	4362	8	,	,	PUNCT
ftr-332	4362	9	concurring	concur	VERB
ftr-332	4362	10	in	in	ADP
ftr-332	4362	11	part	part	NOUN
ftr-332	4362	12	and	and	CCONJ
ftr-332	4362	13	dissenting	dissent	VERB
ftr-332	4362	14	in	in	ADP
ftr-332	4362	15	part	part	NOUN
ftr-332	4362	16	,	,	PUNCT
ftr-332	4362	17	also	also	ADV
ftr-332	4362	18	held	hold	VERB
ftr-332	4362	19	that	that	SCONJ
ftr-332	4362	20	the	the	DET
ftr-332	4362	21	act	act	NOUN
ftr-332	4362	22	was	be	AUX
ftr-332	4362	23	not	not	PART
ftr-332	4362	24	an	an	DET
ftr-332	4362	25	exercise	exercise	NOUN
ftr-332	4362	26	of	of	ADP
ftr-332	4362	27	the	the	DET
ftr-332	4362	28	taxing	tax	VERB
ftr-332	4362	29	power	power	NOUN
ftr-332	4362	30	but	but	CCONJ
ftr-332	4362	31	would	would	AUX
ftr-332	4362	32	have	have	AUX
ftr-332	4362	33	held	hold	VERB
ftr-332	4362	34	the	the	DET
ftr-332	4362	35	act	act	NOUN
ftr-332	4362	36	unconstitutional	unconstitutional	ADJ
ftr-332	4362	37	as	as	ADP
ftr-332	4362	38	beyond	beyond	ADP
ftr-332	4362	39	congress‘s	congress‘s	NOUN
ftr-332	4362	40	power	power	NOUN
ftr-332	4362	41	to	to	PART
ftr-332	4362	42	regulate	regulate	VERB
ftr-332	4362	43	commerce	commerce	PROPN
ftr-332	4362	44	.	.	PUNCT
ftr-332	4363	1	b.	b.	PROPN
ftr-332	4364	1	but	but	CCONJ
ftr-332	4364	2	,	,	PUNCT
ftr-332	4364	3	on	on	ADP
ftr-332	4364	4	the	the	DET
ftr-332	4364	5	other	other	ADJ
ftr-332	4364	6	hand	hand	NOUN
ftr-332	4364	7	,	,	PUNCT
ftr-332	4364	8	the	the	DET
ftr-332	4364	9	eleventh	eleventh	ADJ
ftr-332	4364	10	circuit	circuit	NOUN
ftr-332	4364	11	holds	hold	VERB
ftr-332	4364	12	that	that	SCONJ
ftr-332	4364	13	the	the	DET
ftr-332	4364	14	individual	individual	ADJ
ftr-332	4364	15	mandate	mandate	NOUN
ftr-332	4364	16	is	be	AUX
ftr-332	4364	17	unconstitutional	unconstitutional	ADJ
ftr-332	4364	18	.	.	PUNCT
ftr-332	4365	1	florida	florida	PROPN
ftr-332	4365	2	v.	v.	PROPN
ftr-332	4365	3	department	department	PROPN
ftr-332	4365	4	of	of	ADP
ftr-332	4365	5	health	health	PROPN
ftr-332	4365	6	&	&	CCONJ
ftr-332	4365	7	human	human	PROPN
ftr-332	4365	8	services	services	PROPN
ftr-332	4365	9	,	,	PUNCT
ftr-332	4365	10	648	648	NUM
ftr-332	4365	11	f.3d	f.3d	NUM
ftr-332	4365	12	1235	1235	NUM
ftr-332	4365	13	(	(	PUNCT
ftr-332	4365	14	8/12/11	8/12/11	NUM
ftr-332	4365	15	)	)	PUNCT
ftr-332	4365	16	(	(	PUNCT
ftr-332	4365	17	2	2	NUM
ftr-332	4365	18	-	-	SYM
ftr-332	4365	19	1	1	NUM
ftr-332	4365	20	)	)	PUNCT
ftr-332	4365	21	.	.	PUNCT
ftr-332	4366	1	the	the	DET
ftr-332	4366	2	eleventh	eleventh	ADJ
ftr-332	4366	3	circuit	circuit	NOUN
ftr-332	4366	4	held	hold	VERB
ftr-332	4366	5	that	that	SCONJ
ftr-332	4366	6	congress	congress	PROPN
ftr-332	4366	7	exceeded	exceed	VERB
ftr-332	4366	8	its	its	PRON
ftr-332	4366	9	authority	authority	NOUN
ftr-332	4366	10	by	by	ADP
ftr-332	4366	11	requiring	require	VERB
ftr-332	4366	12	americans	american	NOUN
ftr-332	4366	13	to	to	PART
ftr-332	4366	14	buy	buy	VERB
ftr-332	4366	15	coverage	coverage	NOUN
ftr-332	4366	16	,	,	PUNCT
ftr-332	4366	17	but	but	CCONJ
ftr-332	4366	18	also	also	ADV
ftr-332	4366	19	ruled	rule	VERB
ftr-332	4366	20	that	that	SCONJ
ftr-332	4366	21	the	the	DET
ftr-332	4366	22	rest	rest	NOUN
ftr-332	4366	23	of	of	ADP
ftr-332	4366	24	the	the	DET
ftr-332	4366	25	wide	wide	ADV
ftr-332	4366	26	-	-	PUNCT
ftr-332	4366	27	ranging	range	VERB
ftr-332	4366	28	law	law	NOUN
ftr-332	4366	29	could	could	AUX
ftr-332	4366	30	remain	remain	VERB
ftr-332	4366	31	in	in	ADP
ftr-332	4366	32	effect	effect	NOUN
ftr-332	4366	33	.	.	PUNCT
ftr-332	4367	1	the	the	DET
ftr-332	4367	2	case	case	NOUN
ftr-332	4367	3	stems	stem	VERB
ftr-332	4367	4	from	from	ADP
ftr-332	4367	5	a	a	DET
ftr-332	4367	6	challenge	challenge	NOUN
ftr-332	4367	7	by	by	ADP
ftr-332	4367	8	twenty	twenty	NUM
ftr-332	4367	9	-	-	PUNCT
ftr-332	4367	10	six	six	NUM
ftr-332	4367	11	398	398	NUM
ftr-332	4367	12	florida	florida	PROPN
ftr-332	4367	13	tax	tax	NOUN
ftr-332	4367	14	review	review	NOUN
ftr-332	4367	15	[	[	X
ftr-332	4367	16	vol	vol	NOUN
ftr-332	4367	17	.	.	PUNCT
ftr-332	4368	1	12:5	12:5	NUM
ftr-332	4368	2	states	state	NOUN
ftr-332	4368	3	which	which	PRON
ftr-332	4368	4	had	have	AUX
ftr-332	4368	5	argued	argue	VERB
ftr-332	4368	6	the	the	DET
ftr-332	4368	7	individual	individual	ADJ
ftr-332	4368	8	mandate	mandate	NOUN
ftr-332	4368	9	,	,	PUNCT
ftr-332	4368	10	set	set	VERB
ftr-332	4368	11	to	to	PART
ftr-332	4368	12	go	go	VERB
ftr-332	4368	13	into	into	ADP
ftr-332	4368	14	effect	effect	NOUN
ftr-332	4368	15	in	in	ADP
ftr-332	4368	16	2014	2014	NUM
ftr-332	4368	17	,	,	PUNCT
ftr-332	4368	18	was	be	AUX
ftr-332	4368	19	unconstitutional	unconstitutional	ADJ
ftr-332	4368	20	because	because	SCONJ
ftr-332	4368	21	congress	congress	PROPN
ftr-332	4368	22	could	could	AUX
ftr-332	4368	23	not	not	PART
ftr-332	4368	24	force	force	VERB
ftr-332	4368	25	americans	americans	PROPN
ftr-332	4368	26	to	to	PART
ftr-332	4368	27	buy	buy	VERB
ftr-332	4368	28	health	health	NOUN
ftr-332	4368	29	insurance	insurance	NOUN
ftr-332	4368	30	or	or	CCONJ
ftr-332	4368	31	face	face	VERB
ftr-332	4368	32	the	the	DET
ftr-332	4368	33	prospect	prospect	NOUN
ftr-332	4368	34	of	of	ADP
ftr-332	4368	35	a	a	DET
ftr-332	4368	36	penalty	penalty	NOUN
ftr-332	4368	37	.	.	PUNCT
ftr-332	4369	1	the	the	DET
ftr-332	4369	2	majority	majority	NOUN
ftr-332	4369	3	stated	state	VERB
ftr-332	4369	4	:	:	PUNCT
ftr-332	4369	5	this	this	DET
ftr-332	4369	6	economic	economic	ADJ
ftr-332	4369	7	mandate	mandate	NOUN
ftr-332	4369	8	represents	represent	VERB
ftr-332	4369	9	a	a	DET
ftr-332	4369	10	wholly	wholly	ADV
ftr-332	4369	11	novel	novel	ADJ
ftr-332	4369	12	and	and	CCONJ
ftr-332	4369	13	potentially	potentially	ADV
ftr-332	4369	14	unbounded	unbounded	ADJ
ftr-332	4369	15	assertion	assertion	NOUN
ftr-332	4369	16	of	of	ADP
ftr-332	4369	17	congressional	congressional	ADJ
ftr-332	4369	18	authority	authority	NOUN
ftr-332	4369	19	:	:	PUNCT
ftr-332	4369	20	the	the	DET
ftr-332	4369	21	ability	ability	NOUN
ftr-332	4369	22	to	to	PART
ftr-332	4369	23	compel	compel	VERB
ftr-332	4369	24	americans	american	NOUN
ftr-332	4369	25	to	to	PART
ftr-332	4369	26	purchase	purchase	VERB
ftr-332	4369	27	an	an	DET
ftr-332	4369	28	expensive	expensive	ADJ
ftr-332	4369	29	health	health	NOUN
ftr-332	4369	30	insurance	insurance	NOUN
ftr-332	4369	31	product	product	NOUN
ftr-332	4369	32	they	they	PRON
ftr-332	4369	33	have	have	AUX
ftr-332	4369	34	elected	elect	VERB
ftr-332	4369	35	not	not	PART
ftr-332	4369	36	to	to	PART
ftr-332	4369	37	buy	buy	VERB
ftr-332	4369	38	,	,	PUNCT
ftr-332	4369	39	and	and	CCONJ
ftr-332	4369	40	to	to	PART
ftr-332	4369	41	make	make	VERB
ftr-332	4369	42	them	they	PRON
ftr-332	4369	43	re	re	VERB
ftr-332	4369	44	-	-	VERB
ftr-332	4369	45	purchase	purchase	VERB
ftr-332	4369	46	that	that	DET
ftr-332	4369	47	insurance	insurance	NOUN
ftr-332	4369	48	product	product	NOUN
ftr-332	4369	49	every	every	DET
ftr-332	4369	50	month	month	NOUN
ftr-332	4369	51	for	for	ADP
ftr-332	4369	52	their	their	PRON
ftr-332	4369	53	entire	entire	ADJ
ftr-332	4369	54	lives	life	NOUN
ftr-332	4369	55	.	.	PUNCT
ftr-332	4370	1	c.	c.	PROPN
ftr-332	4370	2	does	do	AUX
ftr-332	4370	3	anyone	anyone	PRON
ftr-332	4370	4	really	really	ADV
ftr-332	4370	5	care	care	VERB
ftr-332	4370	6	what	what	PRON
ftr-332	4370	7	d.c	d.c	PROPN
ftr-332	4370	8	.	.	PROPN
ftr-332	4370	9	circuit	circuit	PROPN
ftr-332	4370	10	thinks	think	VERB
ftr-332	4370	11	when	when	SCONJ
ftr-332	4370	12	the	the	DET
ftr-332	4370	13	issue	issue	NOUN
ftr-332	4370	14	is	be	AUX
ftr-332	4370	15	already	already	ADV
ftr-332	4370	16	up	up	ADP
ftr-332	4370	17	on	on	ADP
ftr-332	4370	18	certiorari	certiorari	NOUN
ftr-332	4370	19	?	?	PUNCT
ftr-332	4371	1	seven	seven	NUM
ftr-332	4371	2	-	-	PUNCT
ftr-332	4371	3	sky	sky	NOUN
ftr-332	4371	4	v.	v.	ADP
ftr-332	4371	5	holder	holder	NOUN
ftr-332	4371	6	,	,	PUNCT
ftr-332	4371	7	661	661	NUM
ftr-332	4371	8	f.3d	f.3d	NUM
ftr-332	4371	9	1	1	NUM
ftr-332	4371	10	(	(	PUNCT
ftr-332	4371	11	d.c	d.c	PROPN
ftr-332	4371	12	.	.	PROPN
ftr-332	4371	13	cir	cir	PROPN
ftr-332	4371	14	.	.	PUNCT
ftr-332	4371	15	11/8/11	11/8/11	NUM
ftr-332	4371	16	)	)	PUNCT
ftr-332	4371	17	.	.	PUNCT
ftr-332	4372	1	the	the	DET
ftr-332	4372	2	court	court	NOUN
ftr-332	4372	3	of	of	ADP
ftr-332	4372	4	appeals	appeal	NOUN
ftr-332	4372	5	for	for	ADP
ftr-332	4372	6	the	the	DET
ftr-332	4372	7	district	district	PROPN
ftr-332	4372	8	of	of	ADP
ftr-332	4372	9	columbia	columbia	PROPN
ftr-332	4372	10	(	(	PUNCT
ftr-332	4372	11	2	2	NUM
ftr-332	4372	12	-	-	SYM
ftr-332	4372	13	1	1	NUM
ftr-332	4372	14	)	)	PUNCT
ftr-332	4372	15	upheld	uphold	VERB
ftr-332	4372	16	the	the	DET
ftr-332	4372	17	constitutionality	constitutionality	NOUN
ftr-332	4372	18	of	of	ADP
ftr-332	4372	19	the	the	DET
ftr-332	4372	20	minimum	minimum	ADJ
ftr-332	4372	21	essential	essential	ADJ
ftr-332	4372	22	health	health	NOUN
ftr-332	4372	23	care	care	NOUN
ftr-332	4372	24	coverage	coverage	NOUN
ftr-332	4372	25	requirement	requirement	NOUN
ftr-332	4372	26	of	of	ADP
ftr-332	4372	27	§	§	PROPN
ftr-332	4372	28	1501	1501	NUM
ftr-332	4372	29	of	of	ADP
ftr-332	4372	30	the	the	DET
ftr-332	4372	31	2010	2010	NUM
ftr-332	4372	32	patient	patient	NOUN
ftr-332	4372	33	protection	protection	NOUN
ftr-332	4372	34	and	and	CCONJ
ftr-332	4372	35	affordable	affordable	ADJ
ftr-332	4372	36	health	health	PROPN
ftr-332	4372	37	care	care	PROPN
ftr-332	4372	38	act	act	PROPN
ftr-332	4372	39	,	,	PUNCT
ftr-332	4372	40	codified	codify	VERB
ftr-332	4372	41	at	at	ADP
ftr-332	4372	42	code	code	NOUN
ftr-332	4372	43	§	§	PROPN
ftr-332	4372	44	5000a	5000a	NOUN
ftr-332	4372	45	as	as	ADP
ftr-332	4372	46	an	an	DET
ftr-332	4372	47	exercise	exercise	NOUN
ftr-332	4372	48	of	of	ADP
ftr-332	4372	49	congress‘s	congress‘s	NOUN
ftr-332	4372	50	power	power	NOUN
ftr-332	4372	51	under	under	ADP
ftr-332	4372	52	the	the	DET
ftr-332	4372	53	commerce	commerce	NOUN
ftr-332	4372	54	clause	clause	NOUN
ftr-332	4372	55	.	.	PUNCT
ftr-332	4373	1	the	the	DET
ftr-332	4373	2	suit	suit	NOUN
ftr-332	4373	3	was	be	AUX
ftr-332	4373	4	not	not	PART
ftr-332	4373	5	barred	bar	VERB
ftr-332	4373	6	by	by	ADP
ftr-332	4373	7	the	the	DET
ftr-332	4373	8	anti	anti	ADJ
ftr-332	4373	9	-	-	ADJ
ftr-332	4373	10	injunction	injunction	ADJ
ftr-332	4373	11	act	act	NOUN
ftr-332	4373	12	because	because	SCONJ
ftr-332	4373	13	the	the	DET
ftr-332	4373	14	suit	suit	NOUN
ftr-332	4373	15	involved	involve	VERB
ftr-332	4373	16	a	a	DET
ftr-332	4373	17	penalty	penalty	NOUN
ftr-332	4373	18	unconnected	unconnected	ADJ
ftr-332	4373	19	to	to	ADP
ftr-332	4373	20	a	a	DET
ftr-332	4373	21	tax	tax	NOUN
ftr-332	4373	22	liability	liability	NOUN
ftr-332	4373	23	.	.	PUNCT
ftr-332	4374	1	judge	judge	PROPN
ftr-332	4374	2	kavanagh	kavanagh	PROPN
ftr-332	4374	3	dissented	dissent	VERB
ftr-332	4374	4	as	as	ADP
ftr-332	4374	5	to	to	ADP
ftr-332	4374	6	jurisdiction	jurisdiction	NOUN
ftr-332	4374	7	because	because	SCONJ
ftr-332	4374	8	he	he	PRON
ftr-332	4374	9	would	would	AUX
ftr-332	4374	10	have	have	AUX
ftr-332	4374	11	held	hold	VERB
ftr-332	4374	12	that	that	SCONJ
ftr-332	4374	13	the	the	DET
ftr-332	4374	14	aia	aia	PROPN
ftr-332	4374	15	barred	bar	VERB
ftr-332	4374	16	the	the	DET
ftr-332	4374	17	suit	suit	NOUN
ftr-332	4374	18	.	.	PUNCT
ftr-332	4375	1	2	2	X
ftr-332	4375	2	.	.	X
ftr-332	4375	3	h.r	h.r	PROPN
ftr-332	4375	4	.	.	PROPN
ftr-332	4375	5	4	4	NUM
ftr-332	4375	6	,	,	PUNCT
ftr-332	4375	7	the	the	DET
ftr-332	4375	8	comprehensive	comprehensive	ADJ
ftr-332	4375	9	1099	1099	NUM
ftr-332	4375	10	taxpayer	taxpayer	NOUN
ftr-332	4375	11	protection	protection	NOUN
ftr-332	4375	12	and	and	CCONJ
ftr-332	4375	13	repayment	repayment	NOUN
ftr-332	4375	14	of	of	ADP
ftr-332	4375	15	exchange	exchange	NOUN
ftr-332	4375	16	subsidy	subsidy	NOUN
ftr-332	4375	17	overpayments	overpayment	NOUN
ftr-332	4375	18	act	act	NOUN
ftr-332	4375	19	of	of	ADP
ftr-332	4375	20	2011	2011	NUM
ftr-332	4375	21	,	,	PUNCT
ftr-332	4375	22	was	be	AUX
ftr-332	4375	23	approved	approve	VERB
ftr-332	4375	24	by	by	ADP
ftr-332	4375	25	the	the	DET
ftr-332	4375	26	senate	senate	PROPN
ftr-332	4375	27	on	on	ADP
ftr-332	4375	28	4/5/11	4/5/11	PROPN
ftr-332	4375	29	following	follow	VERB
ftr-332	4375	30	passage	passage	NOUN
ftr-332	4375	31	by	by	ADP
ftr-332	4375	32	the	the	DET
ftr-332	4375	33	house	house	NOUN
ftr-332	4375	34	.	.	PUNCT
ftr-332	4376	1	the	the	DET
ftr-332	4376	2	bill	bill	NOUN
ftr-332	4376	3	would	would	AUX
ftr-332	4376	4	repeal	repeal	VERB
ftr-332	4376	5	the	the	DET
ftr-332	4376	6	requirement	requirement	NOUN
ftr-332	4376	7	that	that	SCONJ
ftr-332	4376	8	businesses	business	NOUN
ftr-332	4376	9	submit	submit	VERB
ftr-332	4376	10	a	a	DET
ftr-332	4376	11	form	form	NOUN
ftr-332	4376	12	1099	1099	NUM
ftr-332	4376	13	for	for	ADP
ftr-332	4376	14	payments	payment	NOUN
ftr-332	4376	15	made	make	VERB
ftr-332	4376	16	to	to	ADP
ftr-332	4376	17	a	a	DET
ftr-332	4376	18	single	single	ADJ
ftr-332	4376	19	vendor	vendor	NOUN
ftr-332	4376	20	for	for	ADP
ftr-332	4376	21	goods	good	NOUN
ftr-332	4376	22	and	and	CCONJ
ftr-332	4376	23	services	service	NOUN
ftr-332	4376	24	totaling	total	VERB
ftr-332	4376	25	more	more	ADJ
ftr-332	4376	26	than	than	ADP
ftr-332	4376	27	$	$	SYM
ftr-332	4376	28	600	600	NUM
ftr-332	4376	29	annually	annually	ADV
ftr-332	4376	30	.	.	PUNCT
ftr-332	4377	1	the	the	DET
ftr-332	4377	2	bill	bill	NOUN
ftr-332	4377	3	would	would	AUX
ftr-332	4377	4	be	be	AUX
ftr-332	4377	5	paid	pay	VERB
ftr-332	4377	6	for	for	ADP
ftr-332	4377	7	by	by	ADP
ftr-332	4377	8	raising	raise	VERB
ftr-332	4377	9	the	the	DET
ftr-332	4377	10	amount	amount	NOUN
ftr-332	4377	11	of	of	ADP
ftr-332	4377	12	a	a	DET
ftr-332	4377	13	healthcare	healthcare	NOUN
ftr-332	4377	14	tax	tax	NOUN
ftr-332	4377	15	credit	credit	NOUN
ftr-332	4377	16	that	that	PRON
ftr-332	4377	17	can	can	AUX
ftr-332	4377	18	be	be	AUX
ftr-332	4377	19	recaptured	recapture	VERB
ftr-332	4377	20	from	from	ADP
ftr-332	4377	21	taxpayers	taxpayer	NOUN
ftr-332	4377	22	in	in	ADP
ftr-332	4377	23	cases	case	NOUN
ftr-332	4377	24	of	of	ADP
ftr-332	4377	25	overpayment	overpayment	NOUN
ftr-332	4377	26	.	.	PUNCT
ftr-332	4378	1	president	president	PROPN
ftr-332	4378	2	obama	obama	PROPN
ftr-332	4378	3	called	call	VERB
ftr-332	4378	4	for	for	ADP
ftr-332	4378	5	repeal	repeal	NOUN
ftr-332	4378	6	of	of	ADP
ftr-332	4378	7	the	the	DET
ftr-332	4378	8	1099	1099	NUM
ftr-332	4378	9	provision	provision	NOUN
ftr-332	4378	10	in	in	ADP
ftr-332	4378	11	his	his	PRON
ftr-332	4378	12	state	state	NOUN
ftr-332	4378	13	of	of	ADP
ftr-332	4378	14	the	the	DET
ftr-332	4378	15	union	union	NOUN
ftr-332	4378	16	speech	speech	NOUN
ftr-332	4378	17	,	,	PUNCT
ftr-332	4378	18	and	and	CCONJ
ftr-332	4378	19	might	might	AUX
ftr-332	4378	20	actually	actually	ADV
ftr-332	4378	21	sign	sign	VERB
ftr-332	4378	22	the	the	DET
ftr-332	4378	23	bill	bill	NOUN
ftr-332	4378	24	if	if	SCONJ
ftr-332	4378	25	it	it	PRON
ftr-332	4378	26	is	be	AUX
ftr-332	4378	27	brought	bring	VERB
ftr-332	4378	28	to	to	ADP
ftr-332	4378	29	his	his	PRON
ftr-332	4378	30	attention	attention	NOUN
ftr-332	4378	31	between	between	ADP
ftr-332	4378	32	vacation	vacation	NOUN
ftr-332	4378	33	trips	trip	NOUN
ftr-332	4378	34	.	.	PUNCT
ftr-332	4379	1	he	he	PRON
ftr-332	4379	2	did	do	AUX
ftr-332	4379	3	,	,	PUNCT
ftr-332	4379	4	indeed	indeed	ADV
ftr-332	4379	5	,	,	PUNCT
ftr-332	4379	6	sign	sign	VERB
ftr-332	4379	7	it	it	PRON
ftr-332	4379	8	into	into	ADP
ftr-332	4379	9	law	law	NOUN
ftr-332	4379	10	on	on	ADP
ftr-332	4379	11	4/14/11	4/14/11	NUM
ftr-332	4379	12	.	.	PUNCT
ftr-332	4380	1	3	3	NUM
ftr-332	4380	2	.	.	X
ftr-332	4380	3	the	the	DET
ftr-332	4380	4	america	america	PROPN
ftr-332	4380	5	invents	invents	PROPN
ftr-332	4380	6	act	act	VERB
ftr-332	4380	7	of	of	ADP
ftr-332	4380	8	2011	2011	NUM
ftr-332	4380	9	,	,	PUNCT
ftr-332	4380	10	p.l	p.l	PROPN
ftr-332	4380	11	.	.	NOUN
ftr-332	4380	12	112	112	NUM
ftr-332	4380	13	-	-	SYM
ftr-332	4380	14	29	29	NUM
ftr-332	4380	15	,	,	PUNCT
ftr-332	4380	16	was	be	AUX
ftr-332	4380	17	signed	sign	VERB
ftr-332	4380	18	by	by	ADP
ftr-332	4380	19	president	president	PROPN
ftr-332	4380	20	obama	obama	PROPN
ftr-332	4380	21	on	on	ADP
ftr-332	4380	22	9/16/11	9/16/11	NUM
ftr-332	4380	23	.	.	PUNCT
ftr-332	4381	1	section	section	NOUN
ftr-332	4381	2	14	14	NUM
ftr-332	4381	3	of	of	ADP
ftr-332	4381	4	the	the	DET
ftr-332	4381	5	act	act	NOUN
ftr-332	4381	6	provides	provide	VERB
ftr-332	4381	7	that	that	SCONJ
ftr-332	4381	8	―any	―any	PROPN
ftr-332	4381	9	strategy	strategy	NOUN
ftr-332	4381	10	for	for	ADP
ftr-332	4381	11	reducing	reduce	VERB
ftr-332	4381	12	,	,	PUNCT
ftr-332	4381	13	avoiding	avoid	VERB
ftr-332	4381	14	,	,	PUNCT
ftr-332	4381	15	or	or	CCONJ
ftr-332	4381	16	deferring	defer	VERB
ftr-332	4381	17	tax	tax	NOUN
ftr-332	4381	18	liability	liability	NOUN
ftr-332	4381	19	,	,	PUNCT
ftr-332	4381	20	whether	whether	SCONJ
ftr-332	4381	21	known	know	VERB
ftr-332	4381	22	or	or	CCONJ
ftr-332	4381	23	unknown	unknown	ADJ
ftr-332	4381	24	at	at	ADP
ftr-332	4381	25	the	the	DET
ftr-332	4381	26	time	time	NOUN
ftr-332	4381	27	of	of	ADP
ftr-332	4381	28	the	the	DET
ftr-332	4381	29	invention	invention	NOUN
ftr-332	4381	30	or	or	CCONJ
ftr-332	4381	31	application	application	NOUN
ftr-332	4381	32	for	for	ADP
ftr-332	4381	33	patent	patent	NOUN
ftr-332	4381	34	,	,	PUNCT
ftr-332	4381	35	shall	shall	AUX
ftr-332	4381	36	be	be	AUX
ftr-332	4381	37	deemed	deem	VERB
ftr-332	4381	38	insufficient	insufficient	ADJ
ftr-332	4381	39	to	to	PART
ftr-332	4381	40	differentiate	differentiate	VERB
ftr-332	4381	41	a	a	DET
ftr-332	4381	42	claimed	claim	VERB
ftr-332	4381	43	invention	invention	NOUN
ftr-332	4381	44	from	from	ADP
ftr-332	4381	45	the	the	DET
ftr-332	4381	46	prior	prior	NOUN
ftr-332	4381	47	art.‖	art.‖	NOUN
ftr-332	4381	48	this	this	DET
ftr-332	4381	49	provision	provision	NOUN
ftr-332	4381	50	does	do	AUX
ftr-332	4381	51	not	not	PART
ftr-332	4381	52	apply	apply	VERB
ftr-332	4381	53	to	to	ADP
ftr-332	4381	54	computer	computer	NOUN
ftr-332	4381	55	tax	tax	NOUN
ftr-332	4381	56	return	return	NOUN
ftr-332	4381	57	preparation	preparation	NOUN
ftr-332	4381	58	products	product	NOUN
ftr-332	4381	59	.	.	PUNCT
ftr-332	4382	1	it	it	PRON
ftr-332	4382	2	will	will	AUX
ftr-332	4382	3	not	not	PART
ftr-332	4382	4	affect	affect	VERB
ftr-332	4382	5	patents	patent	NOUN
ftr-332	4382	6	already	already	ADV
ftr-332	4382	7	issued	issue	VERB
ftr-332	4382	8	.	.	PUNCT
ftr-332	4383	1	4	4	X
ftr-332	4383	2	.	.	X
ftr-332	4383	3	the	the	DET
ftr-332	4383	4	three	three	NUM
ftr-332	4383	5	percent	percent	NOUN
ftr-332	4383	6	withholding	withholding	NOUN
ftr-332	4383	7	repeal	repeal	NOUN
ftr-332	4383	8	and	and	CCONJ
ftr-332	4383	9	job	job	NOUN
ftr-332	4383	10	creation	creation	NOUN
ftr-332	4383	11	act	act	NOUN
ftr-332	4383	12	,	,	PUNCT
ftr-332	4383	13	p.l	p.l	PROPN
ftr-332	4383	14	.	.	PROPN
ftr-332	4383	15	112	112	NUM
ftr-332	4383	16	-	-	SYM
ftr-332	4383	17	56	56	NUM
ftr-332	4383	18	,	,	PUNCT
ftr-332	4383	19	was	be	AUX
ftr-332	4383	20	signed	sign	VERB
ftr-332	4383	21	by	by	ADP
ftr-332	4383	22	president	president	PROPN
ftr-332	4383	23	obama	obama	PROPN
ftr-332	4383	24	on	on	ADP
ftr-332	4383	25	11/21/11	11/21/11	PROPN
ftr-332	4383	26	.	.	PROPN
ftr-332	4383	27	2012	2012	NUM
ftr-332	4383	28	]	]	PUNCT
ftr-332	4383	29	recent	recent	ADJ
ftr-332	4383	30	developments	development	NOUN
ftr-332	4383	31	in	in	ADP
ftr-332	4383	32	federal	federal	ADJ
ftr-332	4383	33	income	income	NOUN
ftr-332	4383	34	taxation	taxation	NOUN
ftr-332	4383	35	399	399	NUM
ftr-332	4383	36	5	5	NUM
ftr-332	4383	37	.	.	PUNCT
ftr-332	4384	1	the	the	DET
ftr-332	4384	2	temporary	temporary	ADJ
ftr-332	4384	3	payroll	payroll	NOUN
ftr-332	4384	4	tax	tax	NOUN
ftr-332	4384	5	cut	cut	NOUN
ftr-332	4384	6	continuation	continuation	NOUN
ftr-332	4384	7	act	act	NOUN
ftr-332	4384	8	of	of	ADP
ftr-332	4384	9	2011	2011	NUM
ftr-332	4384	10	,	,	PUNCT
ftr-332	4384	11	p.l	p.l	PROPN
ftr-332	4384	12	.	.	NOUN
ftr-332	4384	13	112	112	NUM
ftr-332	4384	14	-	-	SYM
ftr-332	4384	15	78	78	NUM
ftr-332	4384	16	,	,	PUNCT
ftr-332	4384	17	was	be	AUX
ftr-332	4384	18	signed	sign	VERB
ftr-332	4384	19	by	by	ADP
ftr-332	4384	20	president	president	PROPN
ftr-332	4384	21	obama	obama	PROPN
ftr-332	4384	22	on	on	ADP
ftr-332	4384	23	12/23/11	12/23/11	PROPN
ftr-332	4384	24	.	.	PUNCT
ftr-332	4385	1	b.	b.	PROPN
ftr-332	4385	2	pending	pende	VERB
ftr-332	4385	3	the	the	DET
ftr-332	4385	4	american	american	PROPN
ftr-332	4385	5	jobs	job	NOUN
ftr-332	4385	6	act	act	PROPN
ftr-332	4385	7	of	of	ADP
ftr-332	4385	8	2011	2011	NUM
ftr-332	4385	9	was	be	AUX
ftr-332	4385	10	orally	orally	ADV
ftr-332	4385	11	signed	sign	VERB
ftr-332	4385	12	by	by	ADP
ftr-332	4385	13	president	president	PROPN
ftr-332	4385	14	obama	obama	PROPN
ftr-332	4385	15	on	on	ADP
ftr-332	4385	16	9/8/11	9/8/11	PROPN
ftr-332	4385	17	.	.	PUNCT
ftr-332	4386	1	it	it	PRON
ftr-332	4386	2	will	will	AUX
ftr-332	4386	3	reduce	reduce	VERB
ftr-332	4386	4	the	the	DET
ftr-332	4386	5	unemployment	unemployment	NOUN
ftr-332	4386	6	rate	rate	NOUN
ftr-332	4386	7	to	to	ADP
ftr-332	4386	8	4	4	NUM
ftr-332	4386	9	percent	percent	NOUN
ftr-332	4386	10	,	,	PUNCT
ftr-332	4386	11	cause	cause	VERB
ftr-332	4386	12	the	the	DET
ftr-332	4386	13	oceans	ocean	NOUN
ftr-332	4386	14	to	to	PART
ftr-332	4386	15	recede	recede	VERB
ftr-332	4386	16	and	and	CCONJ
ftr-332	4386	17	cure	cure	NOUN
ftr-332	4386	18	cancer	cancer	NOUN
ftr-332	4386	19	.	.	PUNCT
ftr-332	4387	1	lacking	lack	VERB
ftr-332	4387	2	are	be	AUX
ftr-332	4387	3	a	a	DET
ftr-332	4387	4	written	write	VERB
ftr-332	4387	5	bill	bill	NOUN
ftr-332	4387	6	(	(	PUNCT
ftr-332	4387	7	because	because	SCONJ
ftr-332	4387	8	the	the	DET
ftr-332	4387	9	congressional	congressional	ADJ
ftr-332	4387	10	budget	budget	NOUN
ftr-332	4387	11	office	office	NOUN
ftr-332	4387	12	perversely	perversely	ADV
ftr-332	4387	13	refuses	refuse	VERB
ftr-332	4387	14	to	to	PART
ftr-332	4387	15	score	score	VERB
ftr-332	4387	16	speeches	speech	NOUN
ftr-332	4387	17	)	)	PUNCT
ftr-332	4387	18	and	and	CCONJ
ftr-332	4387	19	the	the	DET
ftr-332	4387	20	trivial	trivial	ADJ
ftr-332	4387	21	detail	detail	NOUN
ftr-332	4387	22	of	of	ADP
ftr-332	4387	23	congressional	congressional	ADJ
ftr-332	4387	24	voting	voting	NOUN
ftr-332	4387	25	(	(	PUNCT
ftr-332	4387	26	rendered	render	VERB
ftr-332	4387	27	irrelevant	irrelevant	ADJ
ftr-332	4387	28	by	by	ADP
ftr-332	4387	29	president	president	PROPN
ftr-332	4387	30	obama‘s	obama‘s	PROPN
ftr-332	4387	31	multiple	multiple	ADJ
ftr-332	4387	32	repetitions	repetition	NOUN
ftr-332	4387	33	of	of	ADP
ftr-332	4387	34	the	the	DET
ftr-332	4387	35	necessity	necessity	NOUN
ftr-332	4387	36	of	of	ADP
ftr-332	4387	37	immediate	immediate	ADJ
ftr-332	4387	38	passage	passage	NOUN
ftr-332	4387	39	of	of	ADP
ftr-332	4387	40	the	the	DET
ftr-332	4387	41	yet	yet	ADV
ftr-332	4387	42	-	-	PUNCT
ftr-332	4387	43	unwritten	unwritten	ADJ
ftr-332	4387	44	bill	bill	NOUN
ftr-332	4387	45	,	,	PUNCT
ftr-332	4387	46	which	which	PRON
ftr-332	4387	47	congress	congress	PROPN
ftr-332	4387	48	perversely	perversely	ADV
ftr-332	4387	49	failed	fail	VERB
ftr-332	4387	50	to	to	PART
ftr-332	4387	51	do	do	VERB
ftr-332	4387	52	on	on	ADP
ftr-332	4387	53	9/9/11	9/9/11	NUM
ftr-332	4387	54	)	)	PUNCT
ftr-332	4387	55	.	.	PUNCT